Kura Sushi Asia Co (ROCO:2754) Construction In Progress: NT$103 Mil (As of Dec. 2025)


ROCO:2754 Kura Sushi Asia Co Ltd ROCO:2754
85 GF Score
Price NT$68.80
GF Value NT$117.82
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Kura Sushi Asia Co Construction In Progress?

Kura Sushi Asia Co ROCO:2754 +0.29% 85 Construction In Progress is NT$103 Mil as of Dec. 2025. GuruFocus rates ROCO:2754 with a GF Score™ of 85/100 and a GF Value™ of NT$117.82 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Kura Sushi Asia Co's quarterly construction in progress increased from Jun. 2025 (NT$79 Mil) to Sep. 2025 (NT$144 Mil) but then declined from Sep. 2025 (NT$144 Mil) to Dec. 2025 (NT$103 Mil).

Kura Sushi Asia Co's annual construction in progress declined from Dec. 2023 (NT$113 Mil) to Dec. 2024 (NT$35 Mil) but then increased from Dec. 2024 (NT$35 Mil) to Dec. 2025 (NT$103 Mil).

Kura Sushi Asia Co Construction In Progress Historical Data

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The historical data trend for Kura Sushi Asia 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.

Kura Sushi Asia Co Construction In Progress Chart

Kura Sushi Asia Co 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 127.75 125.74 112.54 34.97 102.93

Kura Sushi Asia Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 34.97 57.25 78.58 144.33 102.93
ROCO:2754
85GF Score
Kura Sushi Asia Co Ltd ROCO:2754
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Kura Sushi Asia 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 NT$103 Mil mean?
Kura Sushi Asia Co (ROCO:2754) has a Construction In Progress of NT$103 Mil as of Dec. 2025. Construction in Progress records the amount of construction work that is not complete. View historical data on Kura Sushi Asia Co and its competitors.
Is Kura Sushi Asia Co's Construction In Progress too high?
Kura Sushi Asia Co's current Construction In Progress is NT$103 Mil. Overall, Kura Sushi Asia Co has a GF Score™ of 85/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi Asia Co's Construction In Progress compare to MCD and SBUX?
Kura Sushi Asia Co's Construction In Progress of NT$103 Mil can be compared against companies in the Restaurants 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 Restaurants company?
A good Construction In Progress depends on the Restaurants 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 Kura Sushi Asia Co and its competitors. Kura Sushi Asia Co's current Construction In Progress is NT$103 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi Asia Co stock overvalued right now?
Based on GuruFocus' analysis, Kura Sushi Asia Co (ROCO:2754) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$117.82, compared to a current price of NT$68.80 — trading 41.6% below its estimated fair value. The current Construction In Progress is NT$103 Mil. Kura Sushi Asia Co's overall GF Score™ is 85/100 with 4 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 Kura Sushi Asia Co (ROCO:2754), the current Construction In Progress is NT$103 Mil as of Dec. 2025. 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 Kura Sushi Asia Co (ROCO:2754) Overvalued in 2026?

Based on GuruFocus' analysis, Kura Sushi Asia Co stock appears to be undervalued. The current stock price of NT$68.80 is trading 41.6% below its estimated GF Value™ of NT$117.82. GuruFocus considers Kura Sushi Asia Co to be Significantly Undervalued.

Key valuation signals for ROCO:2754:

  • Construction In Progress: NT$103 Mil
  • GF Value™: NT$117.82 vs. price of NT$68.80 (41.6% below fair value)
  • GF Score™: 85/100 with 4 warning signs

No single metric tells the full story. See the ROCO:2754 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Kura Sushi Asia Co Business Description

Address Zhongshan North Road, Section 3, 6th Floor & 6F-1, No. 32, Zhongshan District, Taipei, TWN, 104-52
Kura Sushi Asia Co Ltd is a Taiwan-based company engaged in the operation of restaurants. The dishes offered in these restaurants include Sushi, Warship, Hand Roll, Roll, Side Meal, Dessert, and Drinks. The group mainly operates in two regions: Taiwan and China. The majority of its revenue is generated from its operations in Taiwan.
85GF Score

Get the complete analysis for ROCO:2754

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

NT$68.80
Price
NT$117.82
GF Value