PA Co (TSE:4766) Construction In Progress: 円108 Mil (As of Dec. 2025)

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TSE:4766 PA Co Ltd TSE:4766
47 GF Score
Price 円197.00
GF Value 円312.92
Valuation Significantly Undervalued
! 1 Warning Sign
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What is PA Co Construction In Progress?

PA Co TSE:4766 -0.51% 47 Construction In Progress is 円108 Mil as of Dec. 2025. GuruFocus rates TSE:4766 with a GF Score™ of 47/100 and a GF Value™ of 円312.92 (Significantly Undervalued). The stock has 1 warning sign investors should review.

PA Co's quarterly construction in progress stayed the same from Mar. 2025 (円0 Mil) to Jun. 2025 (円0 Mil) but then increased from Jun. 2025 (円0 Mil) to Dec. 2025 (円108 Mil).

PA Co's annual construction in progress increased from Dec. 2023 (円0 Mil) to Dec. 2024 (円40 Mil) and increased from Dec. 2024 (円40 Mil) to Dec. 2025 (円108 Mil).

PA Co Construction In Progress Historical Data

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The historical data trend for PA 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.

PA Co Construction In Progress Chart

PA 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 1.30 1.08 0.00 39.71 108.13

PA Co Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Dec25 Mar26
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 39.71 0.00 0.00 108.13 0.00
TSE:4766
47GF Score
PA Co Ltd TSE:4766
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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PA 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 円108 Mil mean?
PA Co (TSE:4766) has a Construction In Progress of 円108 Mil as of Dec. 2025. Construction in Progress records the amount of construction work that is not complete. View historical data on PA Co and its competitors.
Is PA Co's Construction In Progress too high?
PA Co's current Construction In Progress is 円108 Mil. Overall, PA Co has a GF Score™ of 47/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PA Co's Construction In Progress compare to KFY and RHI?
PA Co's Construction In Progress of 円108 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Construction In Progress depends on the Business Services 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 PA Co and its competitors. PA Co's current Construction In Progress is 円108 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PA Co stock overvalued right now?
Based on GuruFocus' analysis, PA Co (TSE:4766) is currently considered Significantly Undervalued. The stock's GF Value™ is 円312.92, compared to a current price of 円197.00 — trading 37% below its estimated fair value. The current Construction In Progress is 円108 Mil. PA Co's overall GF Score™ is 47/100 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 PA Co (TSE:4766), the current Construction In Progress is 円108 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 PA Co (TSE:4766) Overvalued in 2026?

Based on GuruFocus' analysis, PA Co stock appears to be undervalued. The current stock price of 円197.00 is trading 37% below its estimated GF Value™ of 円312.92. GuruFocus considers PA Co to be Significantly Undervalued.

Key valuation signals for TSE:4766:

  • Construction In Progress: 円108 Mil
  • GF Value™: 円312.92 vs. price of 円197.00 (37% below fair value)
  • GF Score™: 47/100 with 1 warning sign

No single metric tells the full story. See the TSE:4766 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

PA Co Business Description

Address 1-7-8 Haramachi, 2nd floor, Meguro-ku, Tokyo, JPN, 112-0005
PA Co Ltd Its offers recruitment magazines that issue job information of part-time jobs, and newspapers and flip-flops for job seekers, as well as temporary staffing services and recruitment of staff; and manages child care and nursery schools as well as healthcare business.
47GF Score

Get the complete analysis for TSE:4766

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

円197.00
Price
円312.92
GF Value