Alupar Investimento (BSP:ALUP11) Construction In Progress: R$132 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BSP:ALUP11 Alupar Investimento SA BSP:ALUP11
66 GF Score
Price R$31.15
! 2 Warning Signs
View Full Analysis

What is Alupar Investimento Construction In Progress?

Alupar Investimento BSP:ALUP11 -0.48% 66 Construction In Progress is R$132 Mil as of Jun. 2026. GuruFocus rates BSP:ALUP11 with a GF Score™ of 66/100. The stock has 2 warning signs investors should review.

Alupar Investimento's quarterly construction in progress declined from Dec. 2025 (R$91 Mil) to Mar. 2026 (R$89 Mil) but then increased from Mar. 2026 (R$89 Mil) to Jun. 2026 (R$132 Mil).

Alupar Investimento's annual construction in progress increased from Dec. 2023 (R$1,068 Mil) to Dec. 2024 (R$1,089 Mil) but then declined from Dec. 2024 (R$1,089 Mil) to Dec. 2025 (R$91 Mil).


Alupar Investimento Construction In Progress Historical Data

* Premium members only.

The historical data trend for Alupar Investimento'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.

Alupar Investimento Construction In Progress Chart

Alupar Investimento Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Construction In Progress
Get a 7-Day Free Trial Premium Member Only Premium Member Only 414.91 1,185.98 1,068.32 1,089.14 91.00

Alupar Investimento Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 1,036.07 1,043.35 91.00 88.55 132.15
BSP:ALUP11
66GF Score
Alupar Investimento SA BSP:ALUP11
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Alupar Investimento 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 R$132 Mil mean?
Alupar Investimento (BSP:ALUP11) has a Construction In Progress of R$132 Mil as of Jun. 2026. Construction in Progress records the amount of construction work that is not complete. View historical data on Alupar Investimento and its competitors.
Is Alupar Investimento's Construction In Progress too high?
Alupar Investimento's current Construction In Progress is R$132 Mil. Overall, Alupar Investimento has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does Alupar Investimento's Construction In Progress compare to competitors?
Alupar Investimento's Construction In Progress of R$132 Mil can be compared against companies in the Utilities - Independent Power Producers 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 an Utilities - Independent Power Producers company?
A good Construction In Progress depends on the Utilities - Independent Power Producers 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 Alupar Investimento and its competitors. Alupar Investimento's current Construction In Progress is R$132 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alupar Investimento stock overvalued right now?
Alupar Investimento (BSP:ALUP11) has a current Construction In Progress of R$132 Mil. The current Construction In Progress is R$132 Mil. Alupar Investimento's overall GF Score™ is 66/100 with 2 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 Alupar Investimento (BSP:ALUP11), the current Construction In Progress is R$132 Mil as of Jun. 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.

Alupar Investimento Business Description

Other Exchanges ALUP4:BrazilALUP3:Brazil
Address Rua Gomes de, Carvalho, 1996, 16 floor, Suite 161, Room A, Sao Paulo, SP, BRA, 4547-006
Alupar Investimento SA is an investment in other entities operating in the energy and infrastructure industries, in Brazil and abroad. It has two segments Transmission segment and the Generation segment. Its sources of revenue include energy transmission revenue, infrastructure revenue, revenue from the remuneration of concession assets, and revenue from energy supply. The majority of revenue comes from the remuneration of concession assets. It generates the vast majority of its revenue in Brazil.
66GF Score

Get the complete analysis for BSP:ALUP11

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

R$31.15
Price