PT Citra Borneo Utama Tbk (ISX:CBUT) Days Inventory: 24.02 (As of Mar. 2026) — Near Median


ISX:CBUT PT Citra Borneo Utama Tbk ISX:CBUT
72 GF Score
Price Rp760.00
GF Value Rp1,643.27
Valuation Significantly Undervalued
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What is PT Citra Borneo Utama Tbk Days Inventory?

PT Citra Borneo Utama Tbk ISX:CBUT +3.40% 72 Days Inventory is 24.02 as of Mar. 2026, which is 6% below its 10-year median of 25.43. GuruFocus rates ISX:CBUT with a GF Score™ of 72/100 and a GF Value™ of Rp1,643.27 (Significantly Undervalued). Among 1,864 Consumer Packaged Goods companies, PT Citra Borneo Utama Tbk ranks better than 93.35% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). PT Citra Borneo Utama Tbk's Average Total Inventories for the three months ended in Mar. 2026 was Rp741,824 Mil. PT Citra Borneo Utama Tbk's Cost of Goods Sold for the three months ended in Mar. 2026 was Rp2,817,842 Mil. Hence, PT Citra Borneo Utama Tbk's Days Inventory for the three months ended in Mar. 2026 was 24.02.

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

ISX:CBUT' s Days Inventory Range Over the Past 10 Years
Min: 21.06   Med: 25.43   Max: 34.61
Current: 22.6

During the past 7 years, PT Citra Borneo Utama Tbk's highest Days Inventory was 34.61. The lowest was 21.06. And the median was 25.43.

ISX:CBUT's Days Inventory is ranked better than
93.35% of 1864 companies
in the Consumer Packaged Goods industry
Industry Median: 82.655 vs ISX:CBUT: 22.60

PT Citra Borneo Utama Tbk's Days Inventory increased from Mar. 2025 (19.70) to Mar. 2026 (24.02). It might indicate that PT Citra Borneo Utama Tbk's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. PT Citra Borneo Utama Tbk's Inventory Turnover for the three months ended in Mar. 2026 was 3.80.

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 Citra Borneo Utama Tbk's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.22.


PT Citra Borneo Utama Tbk  (ISX:CBUT) 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 Citra Borneo Utama 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 Citra Borneo Utama Tbk's Inventory to Revenue for the three months ended in Mar. 2026 is calculated as

* 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 Citra Borneo Utama Tbk Days Inventory Related Terms


PT Citra Borneo Utama Tbk Days Inventory Historical Data

* Premium members only.

The historical data trend for PT Citra Borneo Utama 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 Citra Borneo Utama Tbk Days Inventory Chart

PT Citra Borneo Utama Tbk Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial 27.71 24.76 23.95 25.43 21.06

PT Citra Borneo Utama Tbk Quarterly Data
Mar21 Jun21 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 19.70 23.20 22.42 22.71 24.02

ISX:CBUT vs KHC, GIS: Days Inventory Comparison

For the Packaged Foods subindustry, PT Citra Borneo Utama 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 Citra Borneo Utama Tbk Days Inventory vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, PT Citra Borneo Utama Tbk's Days Inventory distribution charts can be found below:

* The bar in red indicates where PT Citra Borneo Utama Tbk's Days Inventory falls into.


ISX:CBUT
72GF Score
PT Citra Borneo Utama Tbk ISX:CBUT
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Citra Borneo Utama Tbk Days Inventory Calculation

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

PT Citra Borneo Utama 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
=( (598805 + 784326) / 2 ) / 11988509*365
=691565.5 / 11988509*365
=21.06

PT Citra Borneo Utama 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
=( (784326 + 699321) / 2 ) / 2817842*365 / 4
=741823.5 / 2817842*365 / 4
=24.02

* 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 24.02 mean?
PT Citra Borneo Utama Tbk (ISX:CBUT) has a Days Inventory of 24.02 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on PT Citra Borneo Utama Tbk and its competitors. This is near median its historical median of 25.43. Over the past decade, PT Citra Borneo Utama Tbk's Days Inventory has ranged from 21.06 to 34.61. According to the industry distribution chart, PT Citra Borneo Utama Tbk ranks #124 out of 1864 companies in the Consumer Packaged Goods industry, placing it in the top 6.7%.
Is PT Citra Borneo Utama Tbk's Days Inventory too high?
PT Citra Borneo Utama Tbk's current Days Inventory of 24.02 is near median its 10-year median of 25.43. Over the past 10 years, this metric has ranged from a low of 21.06 to a high of 34.61. The Consumer Packaged Goods industry median Days Inventory is 82.66. PT Citra Borneo Utama Tbk's value of 24.02 is 70.9% below this industry median. Based on the distribution chart, PT Citra Borneo Utama Tbk ranks #124 out of 1864 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, PT Citra Borneo Utama Tbk has a GF Score™ of 72/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Citra Borneo Utama Tbk's Days Inventory compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, PT Citra Borneo Utama Tbk ranks #124 out of 1864 companies for Days Inventory. This places PT Citra Borneo Utama Tbk in the top 7% of its industry — outperforming the majority of peers. The industry median Days Inventory is 82.66. PT Citra Borneo Utama Tbk's value of 24.02 is 70.9% below this benchmark. Historically, PT Citra Borneo Utama Tbk's own Days Inventory has ranged from 21.06 to 34.61 over the past decade. While the company's 10-year median is 25.43 vs. the industry median of 82.66, PT Citra Borneo Utama Tbk has consistently been below 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 a Consumer Packaged Goods company?
The median Days Inventory among Consumer Packaged Goods companies is 82.66, based on 1,864 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 Citra Borneo Utama Tbk's current Days Inventory of 24.02 is 70.9% below 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 Citra Borneo Utama Tbk and its competitors. For the Consumer Packaged Goods industry, the median Days Inventory is 82.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Citra Borneo Utama Tbk's current Days Inventory is 24.02, which is near median its own 10-year median of 25.43. 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 Significantly Undervalued. The stock's GF Value™ is Rp1,643.27, compared to a current price of Rp760.00 — trading 53.8% below its estimated fair value. The current Days Inventory is 24.02, which is near median its 10-year median of 25.43 and 70.9% below the Consumer Packaged Goods industry median of 82.66. PT Citra Borneo Utama Tbk's overall GF Score™ is 72/100. 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 Citra Borneo Utama Tbk (ISX:CBUT), the current Days Inventory is 24.02 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 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 Rp760.00 is trading 53.8% below its estimated GF Value™ of Rp1,643.27. GuruFocus considers PT Citra Borneo Utama Tbk to be Significantly Undervalued.

Key valuation signals for ISX:CBUT:

  • Days Inventory: 24.02 (near median its 10-year median of 25.43)
  • GF Value™: Rp1,643.27 vs. price of Rp760.00 (53.8% below fair value)
  • GF Score™: 72/100
  • Industry Position: 70.9% below the Consumer Packaged Goods median (#124 of 1864)

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

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

Rp760.00
Price
Rp1,643.27
GF Value