BLUNF (Belluna Co) Construction In Progress: $56 Mil (As of Mar. 2026)


BLUNF Belluna Co Ltd BLUNF
65 GF Score
Price $2.00
GF Value $1.70
! 3 Warning Signs
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What is Belluna Co Construction In Progress?

Belluna Co BLUNF 65 Construction In Progress is $56 Mil as of Mar. 2026. GuruFocus rates BLUNF with a GF Score™ of 65/100 and a GF Value™ of $1.70. The stock has 3 warning signs investors should review.

Belluna Co's quarterly construction in progress declined from Sep. 2025 ($40 Mil) to Dec. 2025 ($35 Mil) but then increased from Dec. 2025 ($35 Mil) to Mar. 2026 ($56 Mil).

Belluna Co's annual construction in progress declined from Mar. 2024 ($84 Mil) to Mar. 2025 ($19 Mil) but then increased from Mar. 2025 ($19 Mil) to Mar. 2026 ($56 Mil).

Belluna Co Construction In Progress Historical Data

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The historical data trend for Belluna Co's Construction In Progress can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Belluna Co Construction In Progress Chart

Belluna Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Construction In Progress
Get a 7-Day Free Trial Premium Member Only Premium Member Only 116.41 224.65 84.14 18.94 55.74

Belluna Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Construction In Progress Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 18.94 38.68 39.58 35.23 55.74
BLUNF
65GF Score
Belluna Co Ltd BLUNF
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Belluna Co Construction In Progress Calculation

It records the cost of construction work, which is not yet completed (typically, applied to capital budget items). A construction in progress item is not depreciated until the asset is placed in service. Normally, upon completion, a construction in progress item is reclassified, and the reclassified asset is capitalized and depreciated.

What does a Construction In Progress of $56 Mil mean?
Belluna Co (BLUNF) has a Construction In Progress of $56 Mil as of Mar. 2026. Construction in Progress records the amount of construction work that is not complete. View historical data on Belluna Co and its competitors.
Is Belluna Co's Construction In Progress too high?
Belluna Co's current Construction In Progress is $56 Mil. Overall, Belluna Co has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Belluna Co's Construction In Progress compare to CASY and WSM?
Belluna Co's Construction In Progress of $56 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Construction In Progress for a Retail - Cyclical company?
A good Construction In Progress depends on the Retail - Cyclical industry context. However, Construction In Progress should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Construction In Progress mean?
A high Construction In Progress can signal that a stock is expensive relative to its fundamentals. Construction in Progress records the amount of construction work that is not complete. View historical data on Belluna Co and its competitors. Belluna Co's current Construction In Progress is $56 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Belluna Co stock overvalued right now?
Belluna Co (BLUNF) has a current Construction In Progress of $56 Mil. The stock's GF Value™ is $1.70, compared to a current price of $2.00 — trading 17.6% above its estimated fair value. The current Construction In Progress is $56 Mil. Belluna Co's overall GF Score™ is 65/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Construction In Progress calculated?
Construction In Progress is calculated from a company's financial statements. For Belluna Co (BLUNF), the current Construction In Progress is $56 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Belluna Co (BLUNF) Overvalued in 2026?

Based on GuruFocus' analysis, Belluna Co stock appears to be overvalued. The current stock price of $2.00 is trading 17.6% above its estimated GF Value™ of $1.70.

Key valuation signals for BLUNF:

  • Construction In Progress: $56 Mil
  • GF Value™: $1.70 vs. price of $2.00 (17.6% above fair value)
  • GF Score™: 65/100 with 3 warning signs

No single metric tells the full story. See the BLUNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Belluna Co Business Description

Other Exchanges 9997:Japan73L:Germany
Address 4-2 Miyamoto-cho, Ageo City, Saitama, JPN, 362-8688
Belluna Co Ltd is primarily a mail-order retailer that sells a wide range of products, including apparel, home furnishings, food, wine, cosmetics, health food, and nursing supplies through catalogs and e-commerce sites. More than 80% of the company's sales come from its mail-order business. Remaining revenue comes from its apparel retail stores; its solution business, which offers outsourced services for Belluna's corporate clients; its finance business, which offers financing services that target mail-order customers; and its property business, which leases office and commercial space and engages in property development. Nearly all the company's sales are in Japan.
65GF Score

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Construction In Progress is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$2.00
Price
$1.70
GF Value