PT Dian Swastatika Sentosa Tbk (ISX:DSSA) Cyclically Adjusted Book per Share: Rp141.71 (As of Mar. 2026)


ISX:DSSA PT Dian Swastatika Sentosa Tbk ISX:DSSA
76 GF Score
Price Rp785.00
GF Value Rp1,320.43
Valuation Possible Value Trap
! 4 Warning Signs
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What is PT Dian Swastatika Sentosa Tbk Cyclically Adjusted Book per Share?

PT Dian Swastatika Sentosa Tbk ISX:DSSA +1.29% 76 Cyclically Adjusted Book per Share is Rp141.71 as of Mar. 2026. GuruFocus rates ISX:DSSA with a GF Score™ of 76/100 and a GF Value™ of Rp1,320.43 (Possible Value Trap). The stock has 4 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

PT Dian Swastatika Sentosa Tbk's adjusted book value per share for the three months ended in Mar. 2026 was Rp206.442. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is Rp141.71 for the trailing ten years ended in Mar. 2026.

During the past 12 months, PT Dian Swastatika Sentosa Tbk's average Cyclically Adjusted Book Growth Rate was 12.70% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 11.10% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 12.20% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Book Growth Rate using Cyclically Adjusted Book per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of PT Dian Swastatika Sentosa Tbk was 14.10% per year. The lowest was 11.10% per year. And the median was 12.65% per year.

As of today (2026-07-11), PT Dian Swastatika Sentosa Tbk's current stock price is Rp785.00. PT Dian Swastatika Sentosa Tbk's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was Rp141.71. PT Dian Swastatika Sentosa Tbk's Cyclically Adjusted PB Ratio of today is 5.54.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of PT Dian Swastatika Sentosa Tbk was 35.19. The lowest was 0.45. And the median was 1.64.


PT Dian Swastatika Sentosa Tbk  (ISX:DSSA) Cyclically Adjusted Book per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Book per Share may underestimate the company's equity. Cyclically Adjusted PB Ratio can seem to be too high even the actual PB Ratio is low.

For the Cyclically Adjusted PB Ratio, the book value of the past 10 years are inflation-adjusted and averaged. The result is used for P/B calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PB Ratio is also called CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

PT Dian Swastatika Sentosa Tbk's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=785.00/141.71
=5.54

* 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.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of PT Dian Swastatika Sentosa Tbk was 35.19. The lowest was 0.45. And the median was 1.64.


Be Aware

Cyclically Adjusted PB Ratio works better for cyclical companies. It gives you a better idea on the company's real book value.


PT Dian Swastatika Sentosa Tbk Cyclically Adjusted Book per Share Related Terms


PT Dian Swastatika Sentosa Tbk Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for PT Dian Swastatika Sentosa Tbk's Cyclically Adjusted Book per Share 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 Dian Swastatika Sentosa Tbk Cyclically Adjusted Book per Share Chart

PT Dian Swastatika Sentosa Tbk Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 86.95 100.00 111.73 122.51 137.16

PT Dian Swastatika Sentosa Tbk Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Book per Share 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 125.75 129.75 133.26 137.16 141.71

PT Dian Swastatika Sentosa Tbk Cyclically Adjusted Book per Share Competitor Comparison

For the Thermal Coal subindustry, PT Dian Swastatika Sentosa Tbk's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


PT Dian Swastatika Sentosa Tbk Cyclically Adjusted PB Ratio vs Other Energy Sources Industry

For the Other Energy Sources industry and Energy sector, PT Dian Swastatika Sentosa Tbk's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where PT Dian Swastatika Sentosa Tbk's Cyclically Adjusted PB Ratio falls into.


ISX:DSSA
76GF Score
PT Dian Swastatika Sentosa Tbk ISX:DSSA
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Dian Swastatika Sentosa Tbk Cyclically Adjusted Book per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

What is Cyclically Adjusted Book per Share? How do we calculate Cyclically Adjusted Book per Share?

Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Book per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the book value per share from 2001 through 2010.

We adjusted the 2001 book value per share data with the total inflation from 2001 through 2010 to the equivalent book value in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's book value is $1 a share in 2001, then the 2001's equivalent book value in 2010 is $1.4 a share. If Wal-Mart's book value is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 book value in 2010 is $1.35. So on and so forth, you get the equivalent book value per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, PT Dian Swastatika Sentosa Tbk's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=206.442/136.5387*136.5387
=206.442

Current CPI (Mar. 2026) = 136.5387.

PT Dian Swastatika Sentosa Tbk Quarterly Data

Book Value per Share CPI Adj_Book
201606 58.682 103.212 77.630
201609 57.852 104.142 75.848
201612 81.761 105.222 106.095
201703 82.871 106.476 106.269
201706 85.323 107.722 108.148
201709 89.491 108.020 113.117
201712 93.058 109.017 116.551
201803 96.580 110.097 119.776
201806 96.022 111.085 118.025
201809 106.971 111.135 131.423
201812 104.200 112.430 126.544
201903 106.178 112.829 128.491
201906 114.743 114.730 136.554
201909 109.156 114.905 129.708
201912 108.076 115.486 127.778
202003 111.248 116.252 130.661
202006 111.318 116.630 130.320
202009 115.316 116.397 135.271
202012 99.985 117.318 116.366
202103 109.857 117.840 127.289
202106 121.146 118.184 139.961
202109 119.123 118.262 137.533
202112 113.622 119.516 129.805
202203 118.709 120.948 134.011
202206 133.201 123.322 147.476
202209 140.123 125.298 152.693
202212 168.008 126.098 181.919
202303 172.068 126.953 185.061
202306 179.247 127.663 191.709
202309 126.707 128.151 135.000
202312 139.277 129.395 146.967
202403 148.960 130.607 155.725
202406 157.171 130.792 164.077
202409 156.639 130.361 164.062
202412 166.692 131.432 173.169
202503 177.972 131.948 184.163
202506 181.096 133.241 185.579
202509 189.235 133.819 193.081
202512 196.165 135.271 198.003
202603 206.442 136.539 206.442

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

What does a Cyclically Adjusted Book per Share of Rp141.71 mean?
PT Dian Swastatika Sentosa Tbk (ISX:DSSA) has a Cyclically Adjusted Book per Share of Rp141.71 as of Mar. 2026. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on PT Dian Swastatika Sentosa Tbk and its competitors.
Is PT Dian Swastatika Sentosa Tbk's Cyclically Adjusted Book per Share too high?
PT Dian Swastatika Sentosa Tbk's current Cyclically Adjusted Book per Share is Rp141.71. Overall, PT Dian Swastatika Sentosa Tbk has a GF Score™ of 76/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does PT Dian Swastatika Sentosa Tbk's Cyclically Adjusted Book per Share compare to competitors?
PT Dian Swastatika Sentosa Tbk's Cyclically Adjusted Book per Share of Rp141.71 can be compared against companies in the Other Energy Sources industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Book per Share for an Other Energy Sources company?
A good Cyclically Adjusted Book per Share depends on the Other Energy Sources industry context. However, Cyclically Adjusted Book per Share 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 Cyclically Adjusted Book per Share mean?
A high Cyclically Adjusted Book per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on PT Dian Swastatika Sentosa Tbk and its competitors. PT Dian Swastatika Sentosa Tbk's current Cyclically Adjusted Book per Share is Rp141.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Dian Swastatika Sentosa Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Dian Swastatika Sentosa Tbk (ISX:DSSA) is currently considered Possible Value Trap. The stock's GF Value™ is Rp1,320.43, compared to a current price of Rp785.00 — trading 40.5% below its estimated fair value. The current Cyclically Adjusted Book per Share is Rp141.71. PT Dian Swastatika Sentosa Tbk's overall GF Score™ is 76/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Book per Share calculated?
Cyclically Adjusted Book per Share is calculated from a company's financial statements. For PT Dian Swastatika Sentosa Tbk (ISX:DSSA), the current Cyclically Adjusted Book per Share is Rp141.71 as of Mar. 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 Dian Swastatika Sentosa Tbk (ISX:DSSA) Overvalued in 2026?

Based on GuruFocus' analysis, PT Dian Swastatika Sentosa Tbk stock appears to be undervalued. The current stock price of Rp785.00 is trading 40.5% below its estimated GF Value™ of Rp1,320.43. GuruFocus considers PT Dian Swastatika Sentosa Tbk to be Possible Value Trap.

Key valuation signals for ISX:DSSA:

  • Cyclically Adjusted Book per Share: Rp141.71
  • GF Value™: Rp1,320.43 vs. price of Rp785.00 (40.5% below fair value)
  • GF Score™: 76/100 with 4 warning signs

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


PT Dian Swastatika Sentosa Tbk Business Description

Other Exchanges DSX:Germany
Address Jl. M.H Thamrin No. 51, Tower II, 24th Floor, Sinar Mas Land Plaza, Jakarta, IDN, 10350
PT Dian Swastatika Sentosa Tbk is engaged in coal mining and trading. The company conducts its business activities through various segments such as the supply of steam and electricity, fertilizer and chemicals trading, rent, and coal mining and trading, which is also its key revenue-generating segment. Geographically, the company operates in Indonesia, China, India, Korea, Southeast Asia (excluding Indonesia), and other regions. The company of sales is from Indonesia.
76GF Score

Get the complete analysis for ISX:DSSA

Cyclically Adjusted Book per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

Rp785.00
Price
Rp1,320.43
GF Value