Paragon Technologies Co (TPE:3518) Construction In Progress: NT$33.6 Mil (As of Dec. 2025)


TPE:3518 Paragon Technologies Co Ltd TPE:3518
54 GF Score
Price NT$35.30
GF Value NT$19.87
Valuation Significantly Overvalued
! 11 Warning Signs
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What is Paragon Technologies Co Construction In Progress?

Paragon Technologies Co TPE:3518 -2.08% 54 Construction In Progress is NT$33.6 Mil as of Dec. 2025. GuruFocus rates TPE:3518 with a GF Score™ of 54/100 and a GF Value™ of NT$19.87 (Significantly Overvalued). The stock has 11 warning signs investors should review.

Paragon Technologies Co's quarterly construction in progress declined from Jun. 2025 (NT$37.8 Mil) to Sep. 2025 (NT$21.0 Mil) but then increased from Sep. 2025 (NT$21.0 Mil) to Dec. 2025 (NT$33.6 Mil).

Paragon Technologies Co's annual construction in progress increased from Dec. 2023 (NT$0.0 Mil) to Dec. 2024 (NT$83.4 Mil) but then declined from Dec. 2024 (NT$83.4 Mil) to Dec. 2025 (NT$33.6 Mil).

Paragon Technologies Co Construction In Progress Historical Data

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The historical data trend for Paragon Technologies 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.

Paragon Technologies Co Construction In Progress Chart

Paragon Technologies 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 0.20 25.30 0.00 83.37 33.61

Paragon Technologies Co 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 83.37 53.28 37.76 21.03 33.61
TPE:3518
54GF Score
Paragon Technologies Co Ltd TPE:3518
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Paragon Technologies 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 NT$33.6 Mil mean?
Paragon Technologies Co (TPE:3518) has a Construction In Progress of NT$33.6 Mil as of Dec. 2025. Construction in Progress records the amount of construction work that is not complete. View historical data on Paragon Technologies Co and its competitors.
Is Paragon Technologies Co's Construction In Progress too high?
Paragon Technologies Co's current Construction In Progress is NT$33.6 Mil. Overall, Paragon Technologies Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Paragon Technologies Co's Construction In Progress compare to GEV and ETN?
Paragon Technologies Co's Construction In Progress of NT$33.6 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Construction In Progress depends on the Industrial Products 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 Paragon Technologies Co and its competitors. Paragon Technologies Co's current Construction In Progress is NT$33.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paragon Technologies Co stock overvalued right now?
Based on GuruFocus' analysis, Paragon Technologies Co (TPE:3518) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.87, compared to a current price of NT$35.30 — trading 77.7% above its estimated fair value. The current Construction In Progress is NT$33.6 Mil. Paragon Technologies Co's overall GF Score™ is 54/100 with 11 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 Paragon Technologies Co (TPE:3518), the current Construction In Progress is NT$33.6 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 Paragon Technologies Co (TPE:3518) Overvalued in 2026?

Based on GuruFocus' analysis, Paragon Technologies Co stock appears to be overvalued. The current stock price of NT$35.30 is trading 77.7% above its estimated GF Value™ of NT$19.87. GuruFocus considers Paragon Technologies Co to be Significantly Overvalued.

Key valuation signals for TPE:3518:

  • Construction In Progress: NT$33.6 Mil
  • GF Value™: NT$19.87 vs. price of NT$35.30 (77.7% above fair value)
  • GF Score™: 54/100 with 11 warning signs

No single metric tells the full story. See the TPE:3518 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Paragon Technologies Co Business Description

Address Lane 108, Nanshan Road, No. 2, Section 1, Luzhu District, Taoyuan, TWN, 338
Paragon Technologies Co Ltd is engaged in manufacturing EMI, optoelectronic, and optical film, and research, development, manufacturing, processing, and trading of machinery, equipment, and components. The company's reportable segments are as follows: the PVD Coating Products Department and the Silicon Carbide Products Department. The majority of the company's revenue is derived from the PVD Coating Products Department, which generates revenue from the sputter coating of electronic components according to the specifications agreed upon between the customers and the company. Geographically, key revenue for the company is derived from Mainland China and the rest from Taiwan.
54GF Score

Get the complete analysis for TPE:3518

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

NT$35.30
Price
NT$19.87
GF Value