Cross Plus (TSE:3320) Construction In Progress: 円260 Mil (As of Jan. 2026)

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Director of Data and Quant Analytics at GuruFocus
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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.

TSE:3320 Cross Plus Inc TSE:3320
58 GF Score
Price 円1,337.00
GF Value 円1,107.36
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Cross Plus Construction In Progress?

Cross Plus TSE:3320 -0.07% 58 Construction In Progress is 円260 Mil as of Jan. 2026. GuruFocus rates TSE:3320 with a GF Score™ of 58/100 and a GF Value™ of 円1,107.36 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Cross Plus's quarterly construction in progress stayed the same from Jul. 2025 (円0 Mil) to Oct. 2025 (円0 Mil) but then increased from Oct. 2025 (円0 Mil) to Jan. 2026 (円260 Mil).

Cross Plus's annual construction in progress increased from Jan. 2024 (円0 Mil) to Jan. 2025 (円39 Mil) and increased from Jan. 2025 (円39 Mil) to Jan. 2026 (円260 Mil).

Cross Plus Construction In Progress Historical Data

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The historical data trend for Cross Plus'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.

Cross Plus Construction In Progress Chart

Cross Plus Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Construction In Progress
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 39.00 260.00

Cross Plus Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 0.00 0.00 0.00 260.00 0.00
TSE:3320
58GF Score
Cross Plus Inc TSE:3320
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Cross Plus 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 円260 Mil mean?
Cross Plus (TSE:3320) has a Construction In Progress of 円260 Mil as of Jan. 2026. Construction in Progress records the amount of construction work that is not complete. View historical data on Cross Plus and its competitors.
Is Cross Plus' Construction In Progress too high?
Cross Plus' current Construction In Progress is 円260 Mil. Overall, Cross Plus has a GF Score™ of 58/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cross Plus' Construction In Progress compare to RL and LEVI?
Cross Plus' Construction In Progress of 円260 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Construction In Progress depends on the Manufacturing - Apparel & Accessories 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 Cross Plus and its competitors. Cross Plus's current Construction In Progress is 円260 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cross Plus stock overvalued right now?
Based on GuruFocus' analysis, Cross Plus (TSE:3320) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,107.36, compared to a current price of 円1,337.00 — trading 20.7% above its estimated fair value. The current Construction In Progress is 円260 Mil. Cross Plus' overall GF Score™ is 58/100 with 5 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 Cross Plus (TSE:3320), the current Construction In Progress is 円260 Mil as of Jan. 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 Cross Plus (TSE:3320) Overvalued in 2026?

Based on GuruFocus' analysis, Cross Plus stock appears to be overvalued. The current stock price of 円1,337.00 is trading 20.7% above its estimated GF Value™ of 円1,107.36. GuruFocus considers Cross Plus to be Modestly Overvalued.

Key valuation signals for TSE:3320:

  • Construction In Progress: 円260 Mil
  • GF Value™: 円1,107.36 vs. price of 円1,337.00 (20.7% above fair value)
  • GF Score™: 58/100 with 5 warning signs

No single metric tells the full story. See the TSE:3320 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Cross Plus Business Description

Address 3-9-13, Hananoki, Nishiku, Nagoya, JPN, 451-8560
Cross Plus Inc is an apparel manufacturing company based in Japan. It is engaged in the planning, manufacturing and selling of women's apparel, clothing accessories and operating SPA. The company primarily serves widespread business partners such as mass merchandising stores, speciality shop and department stores nationwide.
58GF Score

Get the complete analysis for TSE:3320

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

円1,337.00
Price
円1,107.36
GF Value