Smartvalue Co (TSE:9417) Construction In Progress: 円253 Mil (As of Dec. 2025)

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TSE:9417 Smartvalue Co Ltd TSE:9417
40 GF Score
Price 円319.00
GF Value 円399.29
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Smartvalue Co Construction In Progress?

Smartvalue Co TSE:9417 40 Construction In Progress is 円253 Mil as of Dec. 2025. GuruFocus rates TSE:9417 with a GF Score™ of 40/100 and a GF Value™ of 円399.29 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Smartvalue Co's quarterly construction in progress declined from Jun. 2025 (円288 Mil) to Sep. 2025 (円287 Mil) and declined from Sep. 2025 (円287 Mil) to Dec. 2025 (円253 Mil).

Smartvalue Co's annual construction in progress increased from Jun. 2023 (円215 Mil) to Jun. 2024 (円814 Mil) but then declined from Jun. 2024 (円814 Mil) to Jun. 2025 (円288 Mil).

Smartvalue Co Construction In Progress Historical Data

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The historical data trend for Smartvalue 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.

Smartvalue Co Construction In Progress Chart

Smartvalue Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Construction In Progress
Get a 7-Day Free Trial Premium Member Only Premium Member Only 206.57 204.66 214.83 814.44 287.69

Smartvalue Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 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 579.78 287.69 286.67 252.91 353.16
TSE:9417
40GF Score
Smartvalue Co Ltd TSE:9417
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Smartvalue 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253 Mil mean?
Smartvalue Co (TSE:9417) has a Construction In Progress of 円253 Mil as of Dec. 2025. Construction in Progress records the amount of construction work that is not complete. View historical data on Smartvalue Co and its competitors.
Is Smartvalue Co's Construction In Progress too high?
Smartvalue Co's current Construction In Progress is 円253 Mil. Overall, Smartvalue Co has a GF Score™ of 40/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Smartvalue Co's Construction In Progress compare to MSFT and ORCL?
Smartvalue Co's Construction In Progress of 円253 Mil can be compared against companies in the Software 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 Software company?
A good Construction In Progress depends on the Software 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 Smartvalue Co and its competitors. Smartvalue Co's current Construction In Progress is 円253 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smartvalue Co stock overvalued right now?
Based on GuruFocus' analysis, Smartvalue Co (TSE:9417) is currently considered Modestly Undervalued. The stock's GF Value™ is 円399.29, compared to a current price of 円319.00 — trading 20.1% below its estimated fair value. The current Construction In Progress is 円253 Mil. Smartvalue Co's overall GF Score™ is 40/100 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 Smartvalue Co (TSE:9417), the current Construction In Progress is 円253 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 Smartvalue Co (TSE:9417) Overvalued in 2026?

Based on GuruFocus' analysis, Smartvalue Co stock appears to be undervalued. The current stock price of 円319.00 is trading 20.1% below its estimated GF Value™ of 円399.29. GuruFocus considers Smartvalue Co to be Modestly Undervalued.

Key valuation signals for TSE:9417:

  • Construction In Progress: 円253 Mil
  • GF Value™: 円399.29 vs. price of 円319.00 (20.1% below fair value)
  • GF Score™: 40/100 with 5 warning signs

No single metric tells the full story. See the TSE:9417 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Smartvalue Co Business Description

Address 3-6-1 Doshomachi, 7th Floor, Keihanshin Midosuji Building, Chuo Ward, Osaka, JPN, 541-0045
Smartvalue Co Ltd provides cloud solutions in Japan. The group has three reportable segments: Digital Government, Mobility Services, and Smart Venue. The Digital Government segment offers Gabakura, a cloud suite that supports local governments in digitalizing administration and promoting open governance. The Mobility Services segment provides connected car solutions and platforms such as CIEMS Series and Kuruma Base. The Smart Venue segment focuses on creating new venue concepts in partnership with government initiatives, including the GLION ARENA KOBE project.
40GF Score

Get the complete analysis for TSE:9417

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

円319.00
Price
円399.29
GF Value