Benefit Systems (LTS:0Q3J) Construction In Progress: zł109 Mil (As of Mar. 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.

LTS:0Q3J Benefit Systems SA LTS:0Q3J
94 GF Score
Price zł4,500.00
GF Value zł4,607.95
Valuation Fairly Valued
! 5 Warning Signs
View Full Analysis

What is Benefit Systems Construction In Progress?

Benefit Systems LTS:0Q3J 94 Construction In Progress is zł109 Mil as of Mar. 2026. GuruFocus rates LTS:0Q3J with a GF Score™ of 94/100 and a GF Value™ of zł4,607.95 (Fairly Valued). The stock has 5 warning signs investors should review.

Benefit Systems's quarterly construction in progress declined from Sep. 2025 (zł101 Mil) to Dec. 2025 (zł88 Mil) but then increased from Dec. 2025 (zł88 Mil) to Mar. 2026 (zł109 Mil).

Benefit Systems's annual construction in progress increased from Dec. 2023 (zł25 Mil) to Dec. 2024 (zł63 Mil) and increased from Dec. 2024 (zł63 Mil) to Dec. 2025 (zł88 Mil).


Benefit Systems Construction In Progress Historical Data

* Premium members only.

The historical data trend for Benefit Systems'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.

Benefit Systems Construction In Progress Chart

Benefit Systems 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 36.17 22.90 24.52 62.52 87.78

Benefit Systems 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 87.67 119.91 100.72 87.78 108.66
LTS:0Q3J
94GF Score
Benefit Systems SA LTS:0Q3J
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Benefit Systems 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 zł109 Mil mean?
Benefit Systems (LTS:0Q3J) has a Construction In Progress of zł109 Mil as of Mar. 2026. Construction in Progress records the amount of construction work that is not complete. View historical data on Benefit Systems and its competitors.
Is Benefit Systems' Construction In Progress too high?
Benefit Systems' current Construction In Progress is zł109 Mil. Overall, Benefit Systems has a GF Score™ of 94/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Benefit Systems' Construction In Progress compare to AS and HAS?
Benefit Systems' Construction In Progress of zł109 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Construction In Progress depends on the Travel & Leisure 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 Benefit Systems and its competitors. Benefit Systems's current Construction In Progress is zł109 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Benefit Systems stock overvalued right now?
Based on GuruFocus' analysis, Benefit Systems (LTS:0Q3J) is currently considered Fairly Valued. The stock's GF Value™ is zł4,607.95, compared to a current price of zł4,500.00 — trading 2.3% below its estimated fair value. The current Construction In Progress is zł109 Mil. Benefit Systems' overall GF Score™ is 94/100 with 5 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 Benefit Systems (LTS:0Q3J), the current Construction In Progress is zł109 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 Benefit Systems (LTS:0Q3J) Overvalued in 2026?

Based on GuruFocus' analysis, Benefit Systems stock appears to be undervalued. The current stock price of zł4,500.00 is trading 2.3% below its estimated GF Value™ of zł4,607.95. GuruFocus considers Benefit Systems to be Fairly Valued.

Key valuation signals for LTS:0Q3J:

  • Construction In Progress: zł109 Mil
  • GF Value™: zł4,607.95 vs. price of zł4,500.00 (2.3% below fair value)
  • GF Score™: 94/100 with 5 warning signs

No single metric tells the full story. See the LTS:0Q3J stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Benefit Systems Business Description

Other Exchanges BFT:Poland3ZV:Germany
Address European Square 2, Warsaw, POL, 00-844
Benefit Systems SA is Poland based company which is engaged in providing work benefits in the area of sport, recreations, culture and entertainment. Its products portfolio includes MultiSport Plus card, program that allows access to the sport and recreation clubs and multi-purpose facilities as well as Mybenefit, Benefitlunch, Multibilet, Multikafeteria and others.
94GF Score

Get the complete analysis for LTS:0Q3J

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

zł4,500.00
Price
zł4,607.95
GF Value