Elite Advanced Laser (TPE:3450) Construction In Progress: NT$575 Mil (As of Dec. 2025)


TPE:3450 Elite Advanced Laser Corp TPE:3450
75 GF Score
Price NT$520.00
GF Value NT$246.45
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Elite Advanced Laser Construction In Progress?

Elite Advanced Laser TPE:3450 -1.89% 75 Construction In Progress is NT$575 Mil as of Dec. 2025. GuruFocus rates TPE:3450 with a GF Score™ of 75/100 and a GF Value™ of NT$246.45 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Elite Advanced Laser's quarterly construction in progress declined from Jun. 2025 (NT$642 Mil) to Sep. 2025 (NT$527 Mil) but then increased from Sep. 2025 (NT$527 Mil) to Dec. 2025 (NT$575 Mil).

Elite Advanced Laser's annual construction in progress increased from Dec. 2023 (NT$211 Mil) to Dec. 2024 (NT$370 Mil) and increased from Dec. 2024 (NT$370 Mil) to Dec. 2025 (NT$575 Mil).

Elite Advanced Laser Construction In Progress Historical Data

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The historical data trend for Elite Advanced Laser'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.

Elite Advanced Laser Construction In Progress Chart

Elite Advanced Laser 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 1,488.94 524.59 210.66 369.85 574.72

Elite Advanced Laser Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 369.85 464.00 641.77 526.99 574.72
TPE:3450
75GF Score
Elite Advanced Laser Corp TPE:3450
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Elite Advanced Laser 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$575 Mil mean?
Elite Advanced Laser (TPE:3450) has a Construction In Progress of NT$575 Mil as of Dec. 2025. Construction in Progress records the amount of construction work that is not complete. View historical data on Elite Advanced Laser and its competitors.
Is Elite Advanced Laser's Construction In Progress too high?
Elite Advanced Laser's current Construction In Progress is NT$575 Mil. Overall, Elite Advanced Laser has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Advanced Laser's Construction In Progress compare to AMAT and LRCX?
Elite Advanced Laser's Construction In Progress of NT$575 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 Elite Advanced Laser and its competitors. Elite Advanced Laser's current Construction In Progress is NT$575 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elite Advanced Laser stock overvalued right now?
Based on GuruFocus' analysis, Elite Advanced Laser (TPE:3450) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$246.45, compared to a current price of NT$520.00 — trading 111% above its estimated fair value. The current Construction In Progress is NT$575 Mil. Elite Advanced Laser's overall GF Score™ is 75/100 with 7 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 Elite Advanced Laser (TPE:3450), the current Construction In Progress is NT$575 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 Elite Advanced Laser (TPE:3450) Overvalued in 2026?

Based on GuruFocus' analysis, Elite Advanced Laser stock appears to be overvalued. The current stock price of NT$520.00 is trading 111% above its estimated GF Value™ of NT$246.45. GuruFocus considers Elite Advanced Laser to be Significantly Overvalued.

Key valuation signals for TPE:3450:

  • Construction In Progress: NT$575 Mil
  • GF Value™: NT$246.45 vs. price of NT$520.00 (111% above fair value)
  • GF Score™: 75/100 with 7 warning signs

No single metric tells the full story. See the TPE:3450 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Elite Advanced Laser Business Description

Address 10th Floor, 35 Qiao\'an Street, Zhonghe District, New Taipei City, TWN, 235026
Elite Advanced Laser Corp is engaged in optical information and optical communication products. The reportable segments of the company are the Optoelectronics industry, the Semiconductor segment, and the Silicon Photonics segment. The company generates the majority of its revenue from the Semiconductor segment.
75GF Score

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

NT$520.00
Price
NT$246.45
GF Value