PT Citra Borneo Utama Tbk (ISX:CBUT) Accumulated Depreciation: Rp-370,631 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.

ISX:CBUT PT Citra Borneo Utama Tbk ISX:CBUT
72 GF Score
Price Rp1,015.00
GF Value Rp1,852.84
Valuation Possible Value Trap
! 1 Warning Sign
View Full Analysis

What is PT Citra Borneo Utama Tbk Accumulated Depreciation?

PT Citra Borneo Utama Tbk ISX:CBUT -4.25% 72 Accumulated Depreciation is Rp-370,631 Mil as of Jun. 2026. GuruFocus rates ISX:CBUT with a GF Score™ of 72/100 and a GF Value™ of Rp1,852.84 (Possible Value Trap). The stock has 1 warning sign investors should review.

Note: A negative number here means the assets are depreciated. When depricates more, the absolute value gets bigger.

PT Citra Borneo Utama Tbk's quarterly accumulated depreciation increased from Dec. 2025 (Rp-302,192 Mil) to Mar. 2026 (Rp-325,490 Mil) and increased from Mar. 2026 (Rp-325,490 Mil) to Jun. 2026 (Rp-370,631 Mil).

PT Citra Borneo Utama Tbk's annual accumulated depreciation increased from Dec. 2023 (Rp-176,590 Mil) to Dec. 2024 (Rp-234,015 Mil) and increased from Dec. 2024 (Rp-234,015 Mil) to Dec. 2025 (Rp-302,192 Mil).


PT Citra Borneo Utama Tbk Accumulated Depreciation Related Terms


PT Citra Borneo Utama Tbk Accumulated Depreciation Historical Data

* Premium members only.

The historical data trend for PT Citra Borneo Utama Tbk's Accumulated Depreciation 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.

PT Citra Borneo Utama Tbk Accumulated Depreciation Chart

PT Citra Borneo Utama Tbk Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accumulated Depreciation
Get a 7-Day Free Trial -82,389.00 -135,109.00 -176,590.00 -234,015.00 -302,192.00

PT Citra Borneo Utama Tbk Quarterly Data
Jun21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accumulated Depreciation 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 -260,163.00 -276,389.00 -302,192.00 -325,490.00 -370,631.00
ISX:CBUT
72GF Score
PT Citra Borneo Utama Tbk ISX:CBUT
Accumulated Depreciation is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Citra Borneo Utama Tbk Accumulated Depreciation Calculation

The cumulative depreciation of an asset up to a single point in its life. Regardless of the method used to calculate it, the depreciation of an asset during a single period is added to the previous period's accumulated depreciation to get the current accumulated depreciation.

What does a Accumulated Depreciation of Rp-370,631 Mil mean?
PT Citra Borneo Utama Tbk (ISX:CBUT) has a Accumulated Depreciation of Rp-370,631 Mil as of Jun. 2026. Accumulated depreciation is a contra-asset item that accounts for the decline in value of long-term assets. View historical data on PT Citra Borneo Utama Tbk and its competitors.
Is PT Citra Borneo Utama Tbk's Accumulated Depreciation too high?
PT Citra Borneo Utama Tbk's current Accumulated Depreciation is Rp-370,631 Mil. Overall, PT Citra Borneo Utama Tbk has a GF Score™ of 72/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does PT Citra Borneo Utama Tbk's Accumulated Depreciation compare to KHC and GIS?
PT Citra Borneo Utama Tbk's Accumulated Depreciation of Rp-370,631 Mil can be compared against companies in the Consumer Packaged Goods industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accumulated Depreciation for a Consumer Packaged Goods company?
A good Accumulated Depreciation depends on the Consumer Packaged Goods industry context. However, Accumulated Depreciation 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 Accumulated Depreciation mean?
A high Accumulated Depreciation can signal that a stock is expensive relative to its fundamentals. Accumulated depreciation is a contra-asset item that accounts for the decline in value of long-term assets. View historical data on PT Citra Borneo Utama Tbk and its competitors. PT Citra Borneo Utama Tbk's current Accumulated Depreciation is Rp-370,631 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Citra Borneo Utama Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Citra Borneo Utama Tbk (ISX:CBUT) is currently considered Possible Value Trap. The stock's GF Value™ is Rp1,852.84, compared to a current price of Rp1,015.00 — trading 45.2% below its estimated fair value. The current Accumulated Depreciation is Rp-370,631 Mil. PT Citra Borneo Utama Tbk's overall GF Score™ is 72/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accumulated Depreciation calculated?
Accumulated Depreciation is calculated from a company's financial statements. For PT Citra Borneo Utama Tbk (ISX:CBUT), the current Accumulated Depreciation is Rp-370,631 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 PT Citra Borneo Utama Tbk (ISX:CBUT) Overvalued in 2026?

Based on GuruFocus' analysis, PT Citra Borneo Utama Tbk stock appears to be undervalued. The current stock price of Rp1,015.00 is trading 45.2% below its estimated GF Value™ of Rp1,852.84. GuruFocus considers PT Citra Borneo Utama Tbk to be Possible Value Trap.

Key valuation signals for ISX:CBUT:

  • Accumulated Depreciation: Rp-370,631 Mil
  • GF Value™: Rp1,852.84 vs. price of Rp1,015.00 (45.2% below fair value)
  • GF Score™: 72/100 with 1 warning sign

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


PT Citra Borneo Utama Tbk Business Description

Address Jalan ASDP/Pelabuhan Roro Tempenek, Kumai Hulu, Kumai, Kabupaten Kotawaringin Barat, Kalimantan Tengah, Pangkalan Bun, IDN, 74181
PT Citra Borneo Utama Tbk is engaged in the downstream palm oil business. The company operates through a single segment focused on the processing and sale of palm oil and palm kernel derivative products, including refined palm oil, olein, stearin, and related products. Geographically, the majority is from the Overseas market.
72GF Score

Get the complete analysis for ISX:CBUT

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

Rp1,015.00
Price
Rp1,852.84
GF Value