Longda Construction & Development (TPE:5519) Intangible Assets: NT$1 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

TPE:5519 Longda Construction & Development Corp TPE:5519
96 GF Score
Price NT$26.30
GF Value NT$32.30
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Longda Construction & Development Intangible Assets?

Longda Construction & Development TPE:5519 -0.56% 96 Intangible Assets is NT$1 Mil as of Jun. 2026. GuruFocus rates TPE:5519 with a GF Score™ of 96/100 and a GF Value™ of NT$32.30 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Longda Construction & Development's intangible assets for the quarter that ended in Jun. 2026 was NT$1 Mil.


Longda Construction & Development  (TPE:5519) Intangible Assets Explanation

If a company (company A) received a patent through their own work, though it has value, it does not show up on its balance sheet as an intangible asset. However, if company A sells this patent to company B, it will show up on company B's balance sheet as an intangible asset.

The same applies to brand names, trade secrets etc. For instance, Coca-Cola's brand is extremely valuable, but the brand does not appear on its balance sheet, because the brand was never acquired.

Some intangibles are amortized. Amortization is the depreciation of intangible assets.

Many intangibles are not amortized. They may still be written down when the company decides the asset is impaired.

Whenever you see an increase in goodwill over a number of years, you can assume it's because the company is out buying other businesses above book value. GOOD if buying businesses with durable competitive advantage.

If goodwill stays the same, the company when acquiring other companies is either paying less than book value or not acquiring. Businesses with moats never sell for less than book value.

Intangibles acquired are on balance sheet at fair value.

Internally developed brand names (Coke, Wrigleys, Band-Aid) however are not reflected on the balance sheet.

One of the reasons competitive advantage power can remain hidden for so long.


Be Aware

Companies may change the way intangible assets are amortized, and this will affect their reported earnings.


Longda Construction & Development Intangible Assets Related Terms


Longda Construction & Development Intangible Assets Historical Data

* Premium members only.

The historical data trend for Longda Construction & Development's Intangible Assets 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.

Longda Construction & Development Intangible Assets Chart

Longda Construction & Development Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Intangible Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.56 0.80 0.87 0.66 0.84

Longda Construction & Development Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Intangible Assets 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 0.80 1.01 0.84 0.83 0.88
TPE:5519
96GF Score
Longda Construction & Development Corp TPE:5519
Intangible Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Longda Construction & Development Intangible Assets Calculation

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Examples of intangible assets include trade secrets, copyrights, patents, trademarks. If a company acquires assets at the prices above the book value, it may carry goodwill on its balance sheet. Goodwill reflects the difference between the price the company paid and the book value of the assets.

Frequently Asked Questions Learn more about Intangible Assets →
What does a Intangible Assets of NT$1 Mil mean?
Longda Construction & Development (TPE:5519) has a Intangible Assets of NT$1 Mil as of Jun. 2026. Intangible assets include patents, goodwill and trade secrets. View historical data on Longda Construction & Development and its competitors.
Is Longda Construction & Development's Intangible Assets too high?
Longda Construction & Development's current Intangible Assets is NT$1 Mil. Overall, Longda Construction & Development has a GF Score™ of 96/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Longda Construction & Development's Intangible Assets compare to PWR and FIX?
Longda Construction & Development's Intangible Assets of NT$1 Mil can be compared against companies in the Construction industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Intangible Assets for a Construction company?
A good Intangible Assets depends on the Construction industry context. However, Intangible Assets 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 Intangible Assets mean?
A high Intangible Assets can signal that a stock is expensive relative to its fundamentals. Intangible assets include patents, goodwill and trade secrets. View historical data on Longda Construction & Development and its competitors. Longda Construction & Development's current Intangible Assets is NT$1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Longda Construction & Development stock overvalued right now?
Based on GuruFocus' analysis, Longda Construction & Development (TPE:5519) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$32.30, compared to a current price of NT$26.30 — trading 18.6% below its estimated fair value. The current Intangible Assets is NT$1 Mil. Longda Construction & Development's overall GF Score™ is 96/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Intangible Assets calculated?
Intangible Assets is calculated from a company's financial statements. For Longda Construction & Development (TPE:5519), the current Intangible Assets is NT$1 Mil as of Jun. 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 Longda Construction & Development (TPE:5519) Overvalued in 2026?

Based on GuruFocus' analysis, Longda Construction & Development stock appears to be undervalued. The current stock price of NT$26.30 is trading 18.6% below its estimated GF Value™ of NT$32.30. GuruFocus considers Longda Construction & Development to be Modestly Undervalued.

Key valuation signals for TPE:5519:

  • Intangible Assets: NT$1 Mil
  • GF Value™: NT$32.30 vs. price of NT$26.30 (18.6% below fair value)
  • GF Score™: 96/100 with 2 warning signs

No single metric tells the full story. See the TPE:5519 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Longda Construction & Development Business Description

Address No. 380, Minquan 2nd Road, 18th Floor-1, Qianzhen District, Kaohsiung, TWN
Longda Construction & Development Corp is engaged in the integrated construction business of construction and civil engineering, as well as the development, leasing, and sale of residential housing and buildings. The group operates in two reportable segments namely Construction Division: This segment is responsible for comprehensive construction services, including building and civil engineering works. Property Development and Sales Division: This segment is responsible for the development, leasing, and sale of residential and commercial buildings. Geographically it's presence is in Taiwan and Japan regions.
96GF Score

Get the complete analysis for TPE:5519

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

NT$26.30
Price
NT$32.30
GF Value