China National Accord Medicines (SZSE:200028) Construction In Progress: HK$23 Mil (As of Jun. 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.

SZSE:200028 China National Accord Medicines Corp Ltd SZSE:200028
82 GF Score
Price HK$12.02
GF Value HK$13.64
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is China National Accord Medicines Construction In Progress?

China National Accord Medicines SZSE:200028 -0.41% 82 Construction In Progress is HK$23 Mil as of Jun. 2026. GuruFocus rates SZSE:200028 with a GF Score™ of 82/100 and a GF Value™ of HK$13.64 (Modestly Undervalued). The stock has 6 warning signs investors should review.

China National Accord Medicines's quarterly construction in progress declined from Dec. 2025 (HK$24 Mil) to Mar. 2026 (HK$20 Mil) but then increased from Mar. 2026 (HK$20 Mil) to Jun. 2026 (HK$23 Mil).

China National Accord Medicines's annual construction in progress declined from Dec. 2023 (HK$39 Mil) to Dec. 2024 (HK$13 Mil) but then increased from Dec. 2024 (HK$13 Mil) to Dec. 2025 (HK$24 Mil).

China National Accord Medicines Construction In Progress Historical Data

* Premium members only.

The historical data trend for China National Accord Medicines'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.

China National Accord Medicines Construction In Progress Chart

China National Accord Medicines 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 61.04 39.27 38.76 13.46 23.93

China National Accord Medicines Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 16.22 22.50 23.93 20.37 23.40
SZSE:200028
82GF Score
China National Accord Medicines Corp Ltd SZSE:200028
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China National Accord Medicines 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 HK$23 Mil mean?
China National Accord Medicines (SZSE:200028) has a Construction In Progress of HK$23 Mil as of Jun. 2026. Construction in Progress records the amount of construction work that is not complete. View historical data on China National Accord Medicines and its competitors.
Is China National Accord Medicines' Construction In Progress too high?
China National Accord Medicines' current Construction In Progress is HK$23 Mil. Overall, China National Accord Medicines has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China National Accord Medicines' Construction In Progress compare to MCK and COR?
China National Accord Medicines' Construction In Progress of HK$23 Mil can be compared against companies in the Medical Distribution 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 Medical Distribution company?
A good Construction In Progress depends on the Medical Distribution 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 China National Accord Medicines and its competitors. China National Accord Medicines's current Construction In Progress is HK$23 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China National Accord Medicines stock overvalued right now?
Based on GuruFocus' analysis, China National Accord Medicines (SZSE:200028) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$13.64, compared to a current price of HK$12.02 — trading 11.9% below its estimated fair value. The current Construction In Progress is HK$23 Mil. China National Accord Medicines' overall GF Score™ is 82/100 with 6 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 China National Accord Medicines (SZSE:200028), the current Construction In Progress is HK$23 Mil as of Jun. 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 China National Accord Medicines (SZSE:200028) Overvalued in 2026?

Based on GuruFocus' analysis, China National Accord Medicines stock appears to be undervalued. The current stock price of HK$12.02 is trading 11.9% below its estimated GF Value™ of HK$13.64. GuruFocus considers China National Accord Medicines to be Modestly Undervalued.

Key valuation signals for SZSE:200028:

  • Construction In Progress: HK$23 Mil
  • GF Value™: HK$13.64 vs. price of HK$12.02 (11.9% below fair value)
  • GF Score™: 82/100 with 6 warning signs

No single metric tells the full story. See the SZSE:200028 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

China National Accord Medicines Business Description

Other Exchanges 000028:China
Address No. 15, Ba Gua Si 4th Road, Accord Pharmaceutical Building, Futian District, Guangdong Province, Shenzhen, CHN, 518029
China National Accord Medicines Corp Ltd develops and manufactures pharmaceuticals in China. The company engaged in the wholesale of Chinese patent drugs, traditional Chinese medicines, chemical medicine preparations, antibiotics, biochemical drugs and cerebrovascular system drugs. It operates through the following segments: The Head office segment engages in investing and managing the business; The Pharmaceutical Distribution segment engages in the distribution of medicine and pharmaceutical products to customers, including hospitals, other distributors, retail drug stores, and clinics, and Retail pharmacy segment, which is managing the operation of Guoda Pharmacy. It generates maximum revenue from the Pharmaceutical Distribution segment.
82GF Score

Get the complete analysis for SZSE:200028

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

HK$12.02
Price
HK$13.64
GF Value