Global Testing (SGX:AYN) Construction In Progress: S$0.08 Mil (As of Dec. 2025)

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SGX:AYN Global Testing Corp Ltd SGX:AYN
78 GF Score
Price S$1.15
GF Value S$1.16
Valuation Fairly Valued
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What is Global Testing Construction In Progress?

Global Testing SGX:AYN 78 Construction In Progress is S$0.08 Mil as of Dec. 2025. GuruFocus rates SGX:AYN with a GF Score™ of 78/100 and a GF Value™ of S$1.16 (Fairly Valued).

Global Testing's quarterly construction in progress declined from Dec. 2024 (S$0.09 Mil) to Jun. 2025 (S$0.00 Mil) but then increased from Jun. 2025 (S$0.00 Mil) to Dec. 2025 (S$0.08 Mil).

Global Testing's annual construction in progress declined from Dec. 2023 (S$0.77 Mil) to Dec. 2024 (S$0.09 Mil) and declined from Dec. 2024 (S$0.09 Mil) to Dec. 2025 (S$0.08 Mil).

Global Testing Construction In Progress Historical Data

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The historical data trend for Global Testing'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.

Global Testing Construction In Progress Chart

Global Testing 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 0.50 0.42 0.77 0.09 0.08

Global Testing 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 0.77 0.00 0.09 0.00 0.08
SGX:AYN
78GF Score
Global Testing Corp Ltd SGX:AYN
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Global Testing 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 S$0.08 Mil mean?
Global Testing (SGX:AYN) has a Construction In Progress of S$0.08 Mil as of Dec. 2025. Construction in Progress records the amount of construction work that is not complete. View historical data on Global Testing and its competitors.
Is Global Testing's Construction In Progress too high?
Global Testing's current Construction In Progress is S$0.08 Mil. Overall, Global Testing has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Global Testing's Construction In Progress compare to AMAT and LRCX?
Global Testing's Construction In Progress of S$0.08 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Construction In Progress depends on the Semiconductors 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 Global Testing and its competitors. Global Testing's current Construction In Progress is S$0.08 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Global Testing stock overvalued right now?
Based on GuruFocus' analysis, Global Testing (SGX:AYN) is currently considered Fairly Valued. The stock's GF Value™ is S$1.16, compared to a current price of S$1.15 — trading 0.9% below its estimated fair value. The current Construction In Progress is S$0.08 Mil. Global Testing's overall GF Score™ is 78/100. 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 Global Testing (SGX:AYN), the current Construction In Progress is S$0.08 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 Global Testing (SGX:AYN) Overvalued in 2026?

Based on GuruFocus' analysis, Global Testing stock appears to be undervalued. The current stock price of S$1.15 is trading 0.9% below its estimated GF Value™ of S$1.16. GuruFocus considers Global Testing to be Fairly Valued.

Key valuation signals for SGX:AYN:

  • Construction In Progress: S$0.08 Mil
  • GF Value™: S$1.16 vs. price of S$1.15 (0.9% below fair value)
  • GF Score™: 78/100

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

Global Testing Business Description

Address No. 75 Guangfu Road, Hu-Kou, Hsin-Chu Industrial Park, Hsin-Chu, TWN, 303
Global Testing Corp Ltd is engaged in providing testing services. The group provides testing services such as wafer sorting and final testing to the semiconductor industry, focusing on logic and mixed-signal semiconductors used in consumer electronics and communication devices. As part of its testing services, it provides test program development, conversion and optimization services, load board and probe card design, and leases its testers to its customers for trial and pilot testing purposes on an ad hoc basis. Geographically the business presence of the company is seen across the region of Singapore, the USA, Taiwan, Thailand, China, Japan, and other countries.
78GF Score

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

S$1.15
Price
S$1.16
GF Value