Two stone & Sons (TSE:7352) Construction In Progress: 円213 Mil (As of Feb. 2026)


TSE:7352 Two stone & Sons Inc TSE:7352
75 GF Score
Price 円450.00
GF Value 円1,423.46
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Two stone & Sons Construction In Progress?

Two stone & Sons TSE:7352 -8.16% 75 Construction In Progress is 円213 Mil as of Feb. 2026. GuruFocus rates TSE:7352 with a GF Score™ of 75/100 and a GF Value™ of 円1,423.46 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Two stone & Sons's quarterly construction in progress increased from Feb. 2025 (円0 Mil) to Aug. 2025 (円198 Mil) and increased from Aug. 2025 (円198 Mil) to Feb. 2026 (円213 Mil).

Two stone & Sons's annual construction in progress declined from Aug. 2023 (円118 Mil) to Aug. 2024 (円93 Mil) but then increased from Aug. 2024 (円93 Mil) to Aug. 2025 (円198 Mil).

Two stone & Sons Construction In Progress Historical Data

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The historical data trend for Two stone & Sons'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.

Two stone & Sons Construction In Progress Chart

Two stone & Sons Annual Data
Trend Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Construction In Progress
Get a 7-Day Free Trial 77.83 61.96 117.94 92.88 198.23

Two stone & Sons Semi-Annual Data
Aug18 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 120.73 92.88 0.00 198.23 212.66
TSE:7352
75GF Score
Two stone & Sons Inc TSE:7352
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Two stone & Sons 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213 Mil mean?
Two stone & Sons (TSE:7352) has a Construction In Progress of 円213 Mil as of Feb. 2026. Construction in Progress records the amount of construction work that is not complete. View historical data on Two stone & Sons and its competitors.
Is Two stone & Sons' Construction In Progress too high?
Two stone & Sons' current Construction In Progress is 円213 Mil. Overall, Two stone & Sons has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Two stone & Sons' Construction In Progress compare to CTAS and CPRT?
Two stone & Sons' Construction In Progress of 円213 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 Two stone & Sons and its competitors. Two stone & Sons's current Construction In Progress is 円213 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Two stone & Sons stock overvalued right now?
Based on GuruFocus' analysis, Two stone & Sons (TSE:7352) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,423.46, compared to a current price of 円450.00 — trading 68.4% below its estimated fair value. The current Construction In Progress is 円213 Mil. Two stone & Sons' overall GF Score™ is 75/100 with 4 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 Two stone & Sons (TSE:7352), the current Construction In Progress is 円213 Mil as of Feb. 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 Two stone & Sons (TSE:7352) Overvalued in 2026?

Based on GuruFocus' analysis, Two stone & Sons stock appears to be undervalued. The current stock price of 円450.00 is trading 68.4% below its estimated GF Value™ of 円1,423.46. GuruFocus considers Two stone & Sons to be Significantly Undervalued.

Key valuation signals for TSE:7352:

  • Construction In Progress: 円213 Mil
  • GF Value™: 円1,423.46 vs. price of 円450.00 (68.4% below fair value)
  • GF Score™: 75/100 with 4 warning signs

No single metric tells the full story. See the TSE:7352 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Two stone & Sons Business Description

Address 2-22-3 Shibuya, Shibuya East Exit Building 6F, Shibuya-ku, Tokyo, JPN, 150-0002
Two stone & Sons Inc is an engineering company providing engineering resources to companies, media businesses, and programming school businesses. The company develops services such as in-house media management and client solutions such as contract development.
75GF Score

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

円450.00
Price
円1,423.46
GF Value