Materials Analysis Technology (ROCO:3587) Construction In Progress: NT$170 Mil (As of Dec. 2025)

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ROCO:3587 Materials Analysis Technology Inc ROCO:3587
93 GF Score
Price NT$266.00
GF Value NT$275.96
Valuation Fairly Valued
! 5 Warning Signs
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What is Materials Analysis Technology Construction In Progress?

Materials Analysis Technology ROCO:3587 -3.80% 93 Construction In Progress is NT$170 Mil as of Dec. 2025. GuruFocus rates ROCO:3587 with a GF Score™ of 93/100 and a GF Value™ of NT$275.96 (Fairly Valued). The stock has 5 warning signs investors should review.

Materials Analysis Technology's quarterly construction in progress declined from Jun. 2025 (NT$184 Mil) to Sep. 2025 (NT$160 Mil) but then increased from Sep. 2025 (NT$160 Mil) to Dec. 2025 (NT$170 Mil).

Materials Analysis Technology's annual construction in progress increased from Dec. 2023 (NT$86 Mil) to Dec. 2024 (NT$175 Mil) but then declined from Dec. 2024 (NT$175 Mil) to Dec. 2025 (NT$170 Mil).


Materials Analysis Technology Construction In Progress Historical Data

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The historical data trend for Materials Analysis Technology'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.

Materials Analysis Technology Construction In Progress Chart

Materials Analysis Technology 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 106.27 242.92 86.34 174.78 170.48

Materials Analysis Technology 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 174.78 227.32 183.57 159.90 170.48
ROCO:3587
93GF Score
Materials Analysis Technology Inc ROCO:3587
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Materials Analysis Technology 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$170 Mil mean?
Materials Analysis Technology (ROCO:3587) has a Construction In Progress of NT$170 Mil as of Dec. 2025. Construction in Progress records the amount of construction work that is not complete. View historical data on Materials Analysis Technology and its competitors.
Is Materials Analysis Technology's Construction In Progress too high?
Materials Analysis Technology's current Construction In Progress is NT$170 Mil. Overall, Materials Analysis Technology has a GF Score™ of 93/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Materials Analysis Technology's Construction In Progress compare to COHR and KEYS?
Materials Analysis Technology's Construction In Progress of NT$170 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Construction In Progress depends on the Hardware 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 Materials Analysis Technology and its competitors. Materials Analysis Technology's current Construction In Progress is NT$170 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Materials Analysis Technology stock overvalued right now?
Based on GuruFocus' analysis, Materials Analysis Technology (ROCO:3587) is currently considered Fairly Valued. The stock's GF Value™ is NT$275.96, compared to a current price of NT$266.00 — trading 3.6% below its estimated fair value. The current Construction In Progress is NT$170 Mil. Materials Analysis Technology's overall GF Score™ is 93/100 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 Materials Analysis Technology (ROCO:3587), the current Construction In Progress is NT$170 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 Materials Analysis Technology (ROCO:3587) Overvalued in 2026?

Based on GuruFocus' analysis, Materials Analysis Technology stock appears to be undervalued. The current stock price of NT$266.00 is trading 3.6% below its estimated GF Value™ of NT$275.96. GuruFocus considers Materials Analysis Technology to be Fairly Valued.

Key valuation signals for ROCO:3587:

  • Construction In Progress: NT$170 Mil
  • GF Value™: NT$275.96 vs. price of NT$266.00 (3.6% below fair value)
  • GF Score™: 93/100 with 5 warning signs

No single metric tells the full story. See the ROCO:3587 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Materials Analysis Technology Business Description

Address 1st Floor. No.26-2, Taiyuan Street, Hsinchu County, Zhubei, TWN, 302
Materials Analysis Technology Inc engages in research and development (R&D) and intellectual property services required by the upstream, midstream, and downstream materials and components manufacturers of the high-tech industry in an integrated circuit, flat-screen display, optoelectronics, testing, and packaging, and nano components and materials industries.
93GF Score

Get the complete analysis for ROCO:3587

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

NT$266.00
Price
NT$275.96
GF Value