Accton Technology (TPE:2345) Construction In Progress: NT$1,640 Mil (As of Mar. 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.

TPE:2345 Accton Technology Corp TPE:2345
90 GF Score
Price NT$2,090.00
GF Value NT$1,837.07
Valuation Modestly Overvalued
! 2 Warning Signs
View Full Analysis

What is Accton Technology Construction In Progress?

Accton Technology TPE:2345 -9.91% 90 Construction In Progress is NT$1,640 Mil as of Mar. 2026. GuruFocus rates TPE:2345 with a GF Score™ of 90/100 and a GF Value™ of NT$1,837.07 (Modestly Overvalued). The stock has 2 warning signs investors should review.

Accton Technology's quarterly construction in progress increased from Sep. 2025 (NT$812 Mil) to Dec. 2025 (NT$921 Mil) and increased from Dec. 2025 (NT$921 Mil) to Mar. 2026 (NT$1,640 Mil).

Accton Technology's annual construction in progress increased from Dec. 2023 (NT$493 Mil) to Dec. 2024 (NT$507 Mil) and increased from Dec. 2024 (NT$507 Mil) to Dec. 2025 (NT$921 Mil).


Accton Technology Construction In Progress Historical Data

* Premium members only.

The historical data trend for Accton 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.

Accton Technology Construction In Progress Chart

Accton 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 24.68 77.11 492.51 506.87 921.10

Accton Technology Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 814.02 475.10 812.34 921.10 1,640.16
TPE:2345
90GF Score
Accton Technology Corp TPE:2345
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Accton 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$1,640 Mil mean?
Accton Technology (TPE:2345) has a Construction In Progress of NT$1,640 Mil as of Mar. 2026. Construction in Progress records the amount of construction work that is not complete. View historical data on Accton Technology and its competitors.
Is Accton Technology's Construction In Progress too high?
Accton Technology's current Construction In Progress is NT$1,640 Mil. Overall, Accton Technology has a GF Score™ of 90/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Accton Technology's Construction In Progress compare to CSCO and CIEN?
Accton Technology's Construction In Progress of NT$1,640 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 Accton Technology and its competitors. Accton Technology's current Construction In Progress is NT$1,640 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Accton Technology stock overvalued right now?
Based on GuruFocus' analysis, Accton Technology (TPE:2345) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$1,837.07, compared to a current price of NT$2,090.00 — trading 13.8% above its estimated fair value. The current Construction In Progress is NT$1,640 Mil. Accton Technology's overall GF Score™ is 90/100 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 Accton Technology (TPE:2345), the current Construction In Progress is NT$1,640 Mil as of Mar. 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 Accton Technology (TPE:2345) Overvalued in 2026?

Based on GuruFocus' analysis, Accton Technology stock appears to be overvalued. The current stock price of NT$2,090.00 is trading 13.8% above its estimated GF Value™ of NT$1,837.07. GuruFocus considers Accton Technology to be Modestly Overvalued.

Key valuation signals for TPE:2345:

  • Construction In Progress: NT$1,640 Mil
  • GF Value™: NT$1,837.07 vs. price of NT$2,090.00 (13.8% above fair value)
  • GF Score™: 90/100 with 2 warning signs

No single metric tells the full story. See the TPE:2345 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Accton Technology Business Description

Address No. 1, Zhihui 1st Road, Hsinchu County, Zhubei, TWN, 30077
Accton Technology Corp develops, manufactures, and sells high-quality products for computer network systems and wireless land area network (LAN) hardware and software products and renders related technical consulting and engineering design services. The products and services offered by the company are Switch, Network Application, Metro Access Switch, Other, and Wireless. The company generates the majority of its revenue from Network Application sales.
90GF Score

Get the complete analysis for TPE:2345

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

NT$2,090.00
Price
NT$1,837.07
GF Value