Vizionfocus (TPE:4771) Construction In Progress: NT$189 Mil (As of Dec. 2025)

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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:4771 Vizionfocus Inc TPE:4771
91 GF Score
Price NT$203.00
GF Value NT$294.76
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Vizionfocus Construction In Progress?

Vizionfocus TPE:4771 -0.49% 91 Construction In Progress is NT$189 Mil as of Dec. 2025. GuruFocus rates TPE:4771 with a GF Score™ of 91/100 and a GF Value™ of NT$294.76 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Vizionfocus's quarterly construction in progress declined from Jun. 2025 (NT$122 Mil) to Sep. 2025 (NT$28 Mil) but then increased from Sep. 2025 (NT$28 Mil) to Dec. 2025 (NT$189 Mil).

Vizionfocus's annual construction in progress declined from Dec. 2023 (NT$63 Mil) to Dec. 2024 (NT$24 Mil) but then increased from Dec. 2024 (NT$24 Mil) to Dec. 2025 (NT$189 Mil).

Vizionfocus Construction In Progress Historical Data

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The historical data trend for Vizionfocus'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.

Vizionfocus Construction In Progress Chart

Vizionfocus Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Construction In Progress
Get a 7-Day Free Trial 43.51 2.88 63.19 24.47 189.40

Vizionfocus Quarterly Data
Dec18 Dec19 Dec20 Jun21 Dec21 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 24.47 31.70 122.17 28.03 189.40
TPE:4771
91GF Score
Vizionfocus Inc TPE:4771
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Vizionfocus 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$189 Mil mean?
Vizionfocus (TPE:4771) has a Construction In Progress of NT$189 Mil as of Dec. 2025. Construction in Progress records the amount of construction work that is not complete. View historical data on Vizionfocus and its competitors.
Is Vizionfocus' Construction In Progress too high?
Vizionfocus' current Construction In Progress is NT$189 Mil. Overall, Vizionfocus has a GF Score™ of 91/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Vizionfocus' Construction In Progress compare to ISRG and BDX?
Vizionfocus' Construction In Progress of NT$189 Mil can be compared against companies in the Medical Devices & Instruments 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 Devices & Instruments company?
A good Construction In Progress depends on the Medical Devices & Instruments 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 Vizionfocus and its competitors. Vizionfocus's current Construction In Progress is NT$189 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vizionfocus stock overvalued right now?
Based on GuruFocus' analysis, Vizionfocus (TPE:4771) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$294.76, compared to a current price of NT$203.00 — trading 31.1% below its estimated fair value. The current Construction In Progress is NT$189 Mil. Vizionfocus' overall GF Score™ is 91/100 with 1 warning sign 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 Vizionfocus (TPE:4771), the current Construction In Progress is NT$189 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 Vizionfocus (TPE:4771) Overvalued in 2026?

Based on GuruFocus' analysis, Vizionfocus stock appears to be undervalued. The current stock price of NT$203.00 is trading 31.1% below its estimated GF Value™ of NT$294.76. GuruFocus considers Vizionfocus to be Significantly Undervalued.

Key valuation signals for TPE:4771:

  • Construction In Progress: NT$189 Mil
  • GF Value™: NT$294.76 vs. price of NT$203.00 (31.1% below fair value)
  • GF Score™: 91/100 with 1 warning sign

No single metric tells the full story. See the TPE:4771 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Vizionfocus Business Description

Address No. 66, Youyi Road, 3rd Floor, Zhunan Township, Kuan-Yuan Technology Park, Miaoli County, Miaoli, TWN, 35059
Vizionfocus Inc is mainly engaged in the manufacturing of medical equipment, machinery and equipment, optical instruments, precision instruments, international trading, and other consulting services. The Company operates through the VIZIONFOCUS segment, which generates maximum revenue and is engaged in the manufacturing of medical equipment, machinery and equipment, optical instruments, precision instruments, international trading, and other consulting services, and the Jiangsu Vizionfocus Inc. segment, whose main business includes the research and development, design, and production of contact lenses, as well as the wholesale, import, and export of related products.
91GF Score

Get the complete analysis for TPE:4771

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

NT$203.00
Price
NT$294.76
GF Value