Top Bright Holding Co (TPE:8499) Construction In Progress: NT$23 Mil (As of Dec. 2025)


TPE:8499 Top Bright Holding Co Ltd TPE:8499
82 GF Score
Price NT$300.00
GF Value NT$219.95
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Top Bright Holding Co Construction In Progress?

Top Bright Holding Co TPE:8499 -1.80% 82 Construction In Progress is NT$23 Mil as of Dec. 2025. GuruFocus rates TPE:8499 with a GF Score™ of 82/100 and a GF Value™ of NT$219.95 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Top Bright Holding Co's quarterly construction in progress increased from Jun. 2025 (NT$36 Mil) to Sep. 2025 (NT$70 Mil) but then declined from Sep. 2025 (NT$70 Mil) to Dec. 2025 (NT$23 Mil).

Top Bright Holding Co's annual construction in progress declined from Dec. 2023 (NT$120 Mil) to Dec. 2024 (NT$2 Mil) but then increased from Dec. 2024 (NT$2 Mil) to Dec. 2025 (NT$23 Mil).

Top Bright Holding Co Construction In Progress Historical Data

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The historical data trend for Top Bright Holding 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.

Top Bright Holding Co Construction In Progress Chart

Top Bright Holding 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 31.33 9.91 120.14 2.35 23.05

Top Bright Holding 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 2.35 37.92 36.37 69.70 23.05
TPE:8499
82GF Score
Top Bright Holding Co Ltd TPE:8499
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Bright Holding 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$23 Mil mean?
Top Bright Holding Co (TPE:8499) has a Construction In Progress of NT$23 Mil as of Dec. 2025. Construction in Progress records the amount of construction work that is not complete. View historical data on Top Bright Holding Co and its competitors.
Is Top Bright Holding Co's Construction In Progress too high?
Top Bright Holding Co's current Construction In Progress is NT$23 Mil. Overall, Top Bright Holding Co has a GF Score™ of 82/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Bright Holding Co's Construction In Progress compare to APH and GLW?
Top Bright Holding Co's Construction In Progress of NT$23 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 Top Bright Holding Co and its competitors. Top Bright Holding Co's current Construction In Progress is NT$23 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top Bright Holding Co stock overvalued right now?
Based on GuruFocus' analysis, Top Bright Holding Co (TPE:8499) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$219.95, compared to a current price of NT$300.00 — trading 36.4% above its estimated fair value. The current Construction In Progress is NT$23 Mil. Top Bright Holding Co's overall GF Score™ is 82/100 with 6 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 Top Bright Holding Co (TPE:8499), the current Construction In Progress is NT$23 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 Top Bright Holding Co (TPE:8499) Overvalued in 2026?

Based on GuruFocus' analysis, Top Bright Holding Co stock appears to be overvalued. The current stock price of NT$300.00 is trading 36.4% above its estimated GF Value™ of NT$219.95. GuruFocus considers Top Bright Holding Co to be Significantly Overvalued.

Key valuation signals for TPE:8499:

  • Construction In Progress: NT$23 Mil
  • GF Value™: NT$219.95 vs. price of NT$300.00 (36.4% above fair value)
  • GF Score™: 82/100 with 6 warning signs

No single metric tells the full story. See the TPE:8499 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Top Bright Holding Co Business Description

Address 802 West Bay Road, 2nd Floor, The Grand Pavilion Commercial Centre, Grand Cayman, CYM, KY1-1003
Top Bright Holding Co Ltd is a Taiwan-based company engaged in the research, manufacture, and sale of electronic weighing and electronic materials. The company operates through two segments namely Electronic Materials Department and The Scales Department. It generates maximum revenue from the Electronic Material segment. The company's products include Conductive tape, Conductive foam, Conductive film, Insulation Tape, Shock-absorbing sealing material, Thermal interface material, Smart Barcode Scale, Smart weighing instrument, Traceability scale, and others. Geographically, it derives a majority of its revenue from China and also has a presence in Asia, Europe, America, Africa, and Oceania.
82GF Score

Get the complete analysis for TPE:8499

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

NT$300.00
Price
NT$219.95
GF Value