PT Atlas Resources Tbk (ISX:ARII) Days Inventory: 32.93 (As of Mar. 2026) — 23% Below Median


ISX:ARII PT Atlas Resources Tbk ISX:ARII
58 GF Score
Price Rp282.00
GF Value Rp320.06
Valuation Modestly Undervalued
! 3 Warning Signs
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What is PT Atlas Resources Tbk Days Inventory?

PT Atlas Resources Tbk ISX:ARII +0.71% 58 Days Inventory is 32.93 as of Mar. 2026, which is 23% below its 10-year median of 42.65. GuruFocus rates ISX:ARII with a GF Score™ of 58/100 and a GF Value™ of Rp320.06 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 120 Other Energy Sources companies, PT Atlas Resources Tbk ranks worse than 65.83% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). PT Atlas Resources Tbk's Average Total Inventories for the three months ended in Mar. 2026 was Rp504,232 Mil. PT Atlas Resources Tbk's Cost of Goods Sold for the three months ended in Mar. 2026 was Rp1,397,450 Mil. Hence, PT Atlas Resources Tbk's Days Inventory for the three months ended in Mar. 2026 was 32.93.

The historical rank and industry rank for PT Atlas Resources Tbk's Days Inventory or its related term are showing as below:

ISX:ARII' s Days Inventory Range Over the Past 10 Years
Min: 20.12   Med: 42.65   Max: 82.73
Current: 45.38

During the past 13 years, PT Atlas Resources Tbk's highest Days Inventory was 82.73. The lowest was 20.12. And the median was 42.65.

ISX:ARII's Days Inventory is ranked worse than
65.83% of 120 companies
in the Other Energy Sources industry
Industry Median: 29.44 vs ISX:ARII: 45.38

PT Atlas Resources Tbk's Days Inventory declined from Mar. 2025 (56.47) to Mar. 2026 (32.93).

Inventory Turnover measures how fast the company turns over its inventory within a year. PT Atlas Resources Tbk's Inventory Turnover for the three months ended in Mar. 2026 was 2.77.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. PT Atlas Resources Tbk's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.28.


PT Atlas Resources Tbk  (ISX:ARII) Days Inventory Explanation

Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:

1. Inventory Turnover measures how fast the company turns over its inventory within a year.

PT Atlas Resources Tbk's Inventory Turnover for the three months ended in Mar. 2026 is calculated as

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

PT Atlas Resources Tbk's Inventory to Revenue for the three months ended in Mar. 2026 is calculated as

Inventory-to-Revenue=Average Total Inventories / Revenue
=504232.3965 / 1809595.558
=0.28

* 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.


Be Aware

A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.


PT Atlas Resources Tbk Days Inventory Related Terms


PT Atlas Resources Tbk Days Inventory Historical Data

* Premium members only.

The historical data trend for PT Atlas Resources Tbk's Days Inventory 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 Atlas Resources Tbk Days Inventory Chart

PT Atlas Resources Tbk Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 22.79 20.12 30.94 52.48 41.56

PT Atlas Resources Tbk Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Inventory 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 56.47 75.48 47.49 26.84 32.93

PT Atlas Resources Tbk Days Inventory Competitor Comparison

For the Thermal Coal subindustry, PT Atlas Resources Tbk's Days Inventory, along with its competitors' market caps and Days Inventory 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 Atlas Resources Tbk Days Inventory vs Other Energy Sources Industry

For the Other Energy Sources industry and Energy sector, PT Atlas Resources Tbk's Days Inventory distribution charts can be found below:

* The bar in red indicates where PT Atlas Resources Tbk's Days Inventory falls into.


ISX:ARII
58GF Score
PT Atlas Resources Tbk ISX:ARII
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Atlas Resources Tbk Days Inventory Calculation

Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

PT Atlas Resources Tbk's Days Inventory for the fiscal year that ended in Dec. 2025 is calculated as

Days Inventory (A: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (933541.158 + 349997.577) / 2 ) / 5636416.188*365
=641769.3675 / 5636416.188*365
=41.56

PT Atlas Resources Tbk's Days Inventory for the quarter that ended in Mar. 2026 is calculated as:

Days Inventory (Q: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (349997.577 + 658467.216) / 2 ) / 1397450.44*365 / 4
=504232.3965 / 1397450.44*365 / 4
=32.93

* 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.

Frequently Asked Questions Learn more about Days Inventory →
What does a Days Inventory of 32.93 mean?
PT Atlas Resources Tbk (ISX:ARII) has a Days Inventory of 32.93 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on PT Atlas Resources Tbk and its competitors. This is 23% below median its historical median of 42.65. Over the past decade, PT Atlas Resources Tbk's Days Inventory has ranged from 20.12 to 82.73. According to the industry distribution chart, PT Atlas Resources Tbk ranks #79 out of 120 companies in the Other Energy Sources industry, placing it in the top 65.8%.
Is PT Atlas Resources Tbk's Days Inventory too high?
PT Atlas Resources Tbk's current Days Inventory of 32.93 is 23% below median its 10-year median of 42.65. Over the past 10 years, this metric has ranged from a low of 20.12 to a high of 82.73. The Other Energy Sources industry median Days Inventory is 29.44. PT Atlas Resources Tbk's value of 32.93 is 11.9% above this industry median. Based on the distribution chart, PT Atlas Resources Tbk ranks #79 out of 120 companies in the Other Energy Sources industry, which is below the industry midpoint. Overall, PT Atlas Resources Tbk has a GF Score™ of 58/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Atlas Resources Tbk's Days Inventory compare to competitors?
According to the Other Energy Sources industry distribution chart, PT Atlas Resources Tbk ranks #79 out of 120 companies for Days Inventory. This places PT Atlas Resources Tbk in the lower half of its industry. The industry median Days Inventory is 29.44. PT Atlas Resources Tbk's value of 32.93 is 11.9% above this benchmark. Historically, PT Atlas Resources Tbk's own Days Inventory has ranged from 20.12 to 82.73 over the past decade. While the company's 10-year median is 42.65 vs. the industry median of 29.44, PT Atlas Resources Tbk has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Inventory for an Other Energy Sources company?
The median Days Inventory among Other Energy Sources companies is 29.44, based on 120 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. PT Atlas Resources Tbk's current Days Inventory of 32.93 is 11.9% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on PT Atlas Resources Tbk and its competitors. For the Other Energy Sources industry, the median Days Inventory is 29.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Atlas Resources Tbk's current Days Inventory is 32.93, which is 23% below median its own 10-year median of 42.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Atlas Resources Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Atlas Resources Tbk (ISX:ARII) is currently considered Modestly Undervalued. The stock's GF Value™ is Rp320.06, compared to a current price of Rp282.00 — trading 11.9% below its estimated fair value. The current Days Inventory is 32.93, which is 23% below median its 10-year median of 42.65 and 11.9% above the Other Energy Sources industry median of 29.44. PT Atlas Resources Tbk's overall GF Score™ is 58/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For PT Atlas Resources Tbk (ISX:ARII), the current Days Inventory is 32.93 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 Atlas Resources Tbk (ISX:ARII) Overvalued in 2026?

Based on GuruFocus' analysis, PT Atlas Resources Tbk stock appears to be undervalued. The current stock price of Rp282.00 is trading 11.9% below its estimated GF Value™ of Rp320.06. GuruFocus considers PT Atlas Resources Tbk to be Modestly Undervalued.

Key valuation signals for ISX:ARII:

  • Days Inventory: 32.93 (23% below median its 10-year median of 42.65)
  • GF Value™: Rp320.06 vs. price of Rp282.00 (11.9% below fair value)
  • GF Score™: 58/100 with 3 warning signs
  • Industry Position: 11.9% above the Other Energy Sources median (#79 of 120)

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


PT Atlas Resources Tbk Business Description

Address Jalan Jenderal Sudirman Kav. 45 - 46, Sampoerna Strategic Square, South Tower, 18th Floor, South Jakarta, Jakarta, IDN, 12930
PT Atlas Resources Tbk is an Indonesia-based company engaged in the production of coal. The business activity of the firm is in the services, development, transportation, machine repair, printing, trade, industry, and agriculture. The company has 2 main activities namely, Export-import and trade of solid fuels: includes trade in coal, solid coal briquettes, refractory ash, and other related business activities and second Mining and coal transportation: This includes management and maintenance of transportation facilities related to mining and coal, as well as related business activities. Geographically the group has a presence in the region of Japan, China, Korea, Thailand, Europe, India, and Indonesia.
58GF Score

Get the complete analysis for ISX:ARII

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

Rp282.00
Price
Rp320.06
GF Value