Focus Lightings Tech Co (SZSE:300708) Construction In Progress: ¥176 Mil (As of Jun. 2026)

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SZSE:300708 Focus Lightings Tech Co Ltd SZSE:300708
82 GF Score
Price ¥8.28
GF Value ¥6.82
Valuation Modestly Overvalued
! 9 Warning Signs
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What is Focus Lightings Tech Co Construction In Progress?

Focus Lightings Tech Co SZSE:300708 +0.12% 82 Construction In Progress is ¥176 Mil as of Jun. 2026. GuruFocus rates SZSE:300708 with a GF Score™ of 82/100 and a GF Value™ of ¥6.82 (Modestly Overvalued). The stock has 9 warning signs investors should review.

Focus Lightings Tech Co's quarterly construction in progress increased from Dec. 2025 (¥220 Mil) to Mar. 2026 (¥278 Mil) but then declined from Mar. 2026 (¥278 Mil) to Jun. 2026 (¥176 Mil).

Focus Lightings Tech Co's annual construction in progress increased from Dec. 2023 (¥16 Mil) to Dec. 2024 (¥157 Mil) and increased from Dec. 2024 (¥157 Mil) to Dec. 2025 (¥220 Mil).

Focus Lightings Tech Co Construction In Progress Historical Data

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The historical data trend for Focus Lightings Tech 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.

Focus Lightings Tech Co Construction In Progress Chart

Focus Lightings Tech 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 58.71 185.72 16.04 156.57 220.43

Focus Lightings Tech Co 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 207.89 288.33 220.43 277.60 176.25
SZSE:300708
82GF Score
Focus Lightings Tech Co Ltd SZSE:300708
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Focus Lightings Tech 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 ¥176 Mil mean?
Focus Lightings Tech Co (SZSE:300708) has a Construction In Progress of ¥176 Mil as of Jun. 2026. Construction in Progress records the amount of construction work that is not complete. View historical data on Focus Lightings Tech Co and its competitors.
Is Focus Lightings Tech Co's Construction In Progress too high?
Focus Lightings Tech Co's current Construction In Progress is ¥176 Mil. Overall, Focus Lightings Tech Co has a GF Score™ of 82/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Focus Lightings Tech Co's Construction In Progress compare to NVDA and AVGO?
Focus Lightings Tech Co's Construction In Progress of ¥176 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 Focus Lightings Tech Co and its competitors. Focus Lightings Tech Co's current Construction In Progress is ¥176 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Focus Lightings Tech Co stock overvalued right now?
Based on GuruFocus' analysis, Focus Lightings Tech Co (SZSE:300708) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥6.82, compared to a current price of ¥8.28 — trading 21.4% above its estimated fair value. The current Construction In Progress is ¥176 Mil. Focus Lightings Tech Co's overall GF Score™ is 82/100 with 9 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 Focus Lightings Tech Co (SZSE:300708), the current Construction In Progress is ¥176 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 Focus Lightings Tech Co (SZSE:300708) Overvalued in 2026?

Based on GuruFocus' analysis, Focus Lightings Tech Co stock appears to be overvalued. The current stock price of ¥8.28 is trading 21.4% above its estimated GF Value™ of ¥6.82. GuruFocus considers Focus Lightings Tech Co to be Modestly Overvalued.

Key valuation signals for SZSE:300708:

  • Construction In Progress: ¥176 Mil
  • GF Value™: ¥6.82 vs. price of ¥8.28 (21.4% above fair value)
  • GF Score™: 82/100 with 9 warning signs

No single metric tells the full story. See the SZSE:300708 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Focus Lightings Tech Co Business Description

Address No. 15 Yue Liang Wan Road, Room 01-05, 32nd Floor, Zhongxin Building, Suzhou Industrial Park, Jiangsu Province, Suzhou, CHN, 215123
Focus Lightings Tech Co Ltd engages in the research, development, production and sales of LED epitaxial wafers and chips, and provides contract energy management services centered around LED lighting applications.
82GF Score

Get the complete analysis for SZSE:300708

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

¥8.28
Price
¥6.82
GF Value