Alliance Material Co (ROCO:3595) Construction In Progress: NT$2.7 Mil (As of Dec. 2025)


ROCO:3595 Alliance Material Co Ltd ROCO:3595
53 GF Score
Price NT$2,290.00
GF Value NT$74.72
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Alliance Material Co Construction In Progress?

Alliance Material Co ROCO:3595 -0.65% 53 Construction In Progress is NT$2.7 Mil as of Dec. 2025. GuruFocus rates ROCO:3595 with a GF Score™ of 53/100 and a GF Value™ of NT$74.72 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Alliance Material Co's quarterly construction in progress increased from Dec. 2024 (NT$0.0 Mil) to Jun. 2025 (NT$1.7 Mil) and increased from Jun. 2025 (NT$1.7 Mil) to Dec. 2025 (NT$2.7 Mil).

Alliance Material Co's annual construction in progress declined from Dec. 2023 (NT$2.6 Mil) to Dec. 2024 (NT$0.0 Mil) but then increased from Dec. 2024 (NT$0.0 Mil) to Dec. 2025 (NT$2.7 Mil).

Alliance Material Co Construction In Progress Historical Data

* Premium members only.

The historical data trend for Alliance Material 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.

Alliance Material Co Construction In Progress Chart

Alliance Material 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 0.00 0.00 2.57 0.00 2.71

Alliance Material Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 2.57 0.63 0.00 1.68 2.71
ROCO:3595
53GF Score
Alliance Material Co Ltd ROCO:3595
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Alliance Material 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$2.7 Mil mean?
Alliance Material Co (ROCO:3595) has a Construction In Progress of NT$2.7 Mil as of Dec. 2025. Construction in Progress records the amount of construction work that is not complete. View historical data on Alliance Material Co and its competitors.
Is Alliance Material Co's Construction In Progress too high?
Alliance Material Co's current Construction In Progress is NT$2.7 Mil. Overall, Alliance Material Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Alliance Material Co's Construction In Progress compare to APH and GLW?
Alliance Material Co's Construction In Progress of NT$2.7 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 Alliance Material Co and its competitors. Alliance Material Co's current Construction In Progress is NT$2.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alliance Material Co stock overvalued right now?
Based on GuruFocus' analysis, Alliance Material Co (ROCO:3595) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$74.72, compared to a current price of NT$2,290.00 — trading 2964.8% above its estimated fair value. The current Construction In Progress is NT$2.7 Mil. Alliance Material Co's overall GF Score™ is 53/100 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 Alliance Material Co (ROCO:3595), the current Construction In Progress is NT$2.7 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 Alliance Material Co (ROCO:3595) Overvalued in 2026?

Based on GuruFocus' analysis, Alliance Material Co stock appears to be overvalued. The current stock price of NT$2,290.00 is trading 2964.8% above its estimated GF Value™ of NT$74.72. GuruFocus considers Alliance Material Co to be Significantly Overvalued.

Key valuation signals for ROCO:3595:

  • Construction In Progress: NT$2.7 Mil
  • GF Value™: NT$74.72 vs. price of NT$2,290.00 (2964.8% above fair value)
  • GF Score™: 53/100 with 2 warning signs

No single metric tells the full story. See the ROCO:3595 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Alliance Material Co Business Description

Address Jhong-He Street, No. 1, Lane 15, Lane 191, Jhu-Bei City, Hsin Chu, TWN, 302
Alliance Material Co Ltd is engaged in the production of LCD backlight module optical film. It offers black and white tape, optical tape, plastic protective film, UV light curing resin and the provision of cutting and processing services. The company also provides all kinds of materials professional consulting services.
53GF Score

Get the complete analysis for ROCO:3595

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

NT$2,290.00
Price
NT$74.72
GF Value