PT Citra Borneo Utama Tbk (ISX:CBUT) Days Payable: 20.36 (As of Mar. 2026) — Near Median


ISX:CBUT PT Citra Borneo Utama Tbk ISX:CBUT
73 GF Score
Price Rp665.00
GF Value Rp1,641.53
Valuation Significantly Undervalued
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What is PT Citra Borneo Utama Tbk Days Payable?

PT Citra Borneo Utama Tbk ISX:CBUT -6.47% 73 Days Payable is 20.36 as of Mar. 2026, which is 7% below its 10-year median of 21.98. GuruFocus rates ISX:CBUT with a GF Score™ of 73/100 and a GF Value™ of Rp1,641.53 (Significantly Undervalued). Among 1,882 Consumer Packaged Goods companies, PT Citra Borneo Utama Tbk ranks worse than 91.5% on this metric.

PT Citra Borneo Utama Tbk's average Accounts Payable for the three months ended in Mar. 2026 was Rp628,788 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 Payable for the three months ended in Mar. 2026 was 20.36.

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

ISX:CBUT' s Days Payable Range Over the Past 10 Years
Min: 12.34   Med: 21.98   Max: 33.52
Current: 14.23

During the past 7 years, PT Citra Borneo Utama Tbk's highest Days Payable was 33.52. The lowest was 12.34. And the median was 21.98.

ISX:CBUT's Days Payable is ranked worse than
91.5% of 1882 companies
in the Consumer Packaged Goods industry
Industry Median: 44.145 vs ISX:CBUT: 14.23

PT Citra Borneo Utama Tbk's Days Payable increased from Mar. 2025 (8.82) to Mar. 2026 (20.36). It may suggest that PT Citra Borneo Utama Tbk delayed paying its suppliers.


PT Citra Borneo Utama Tbk Days Payable Historical Data

* Premium members only.

The historical data trend for PT Citra Borneo Utama Tbk's Days Payable 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 Payable Chart

PT Citra Borneo Utama Tbk Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 27.82 27.29 21.98 12.34 15.46

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 Payable 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 8.82 10.10 11.03 17.50 20.36

ISX:CBUT vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, PT Citra Borneo Utama Tbk's Days Payable, along with its competitors' market caps and Days Payable 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 Payable vs Consumer Packaged Goods Industry

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

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


ISX:CBUT
73GF Score
PT Citra Borneo Utama Tbk ISX:CBUT
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Citra Borneo Utama Tbk Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

PT Citra Borneo Utama Tbk's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (259173 + 756693) / 2 ) / 11988509*365
=507933 / 11988509*365
=15.46

PT Citra Borneo Utama Tbk's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (756693 + 500883) / 2 ) / 2817842*365 / 4
=628788 / 2817842*365 / 4
=20.36

* 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 Payable →
What does a Days Payable of 20.36 mean?
PT Citra Borneo Utama Tbk (ISX:CBUT) has a Days Payable of 20.36 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on PT Citra Borneo Utama Tbk and its competitors. This is near median its historical median of 21.98. Over the past decade, PT Citra Borneo Utama Tbk's Days Payable has ranged from 12.34 to 33.52. According to the industry distribution chart, PT Citra Borneo Utama Tbk ranks #1722 out of 1882 companies in the Consumer Packaged Goods industry, placing it in the top 91.5%.
Is PT Citra Borneo Utama Tbk's Days Payable too high?
PT Citra Borneo Utama Tbk's current Days Payable of 20.36 is near median its 10-year median of 21.98. Over the past 10 years, this metric has ranged from a low of 12.34 to a high of 33.52. The Consumer Packaged Goods industry median Days Payable is 44.15. PT Citra Borneo Utama Tbk's value of 20.36 is 53.9% below this industry median. Based on the distribution chart, PT Citra Borneo Utama Tbk ranks #1722 out of 1882 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, PT Citra Borneo Utama Tbk has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Citra Borneo Utama Tbk's Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, PT Citra Borneo Utama Tbk ranks #1722 out of 1882 companies for Days Payable. This places PT Citra Borneo Utama Tbk in the lower half of its industry. The industry median Days Payable is 44.15. PT Citra Borneo Utama Tbk's value of 20.36 is 53.9% below this benchmark. Historically, PT Citra Borneo Utama Tbk's own Days Payable has ranged from 12.34 to 33.52 over the past decade. While the company's 10-year median is 21.98 vs. the industry median of 44.15, 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 Payable for a Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,882 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable 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 Payable of 20.36 is 53.9% 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 Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on PT Citra Borneo Utama Tbk and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — 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 Payable is 20.36, which is near median its own 10-year median of 21.98. 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 Rp1,641.53, compared to a current price of Rp665.00 — trading 59.5% below its estimated fair value. The current Days Payable is 20.36, which is near median its 10-year median of 21.98 and 53.9% below the Consumer Packaged Goods industry median of 44.15. PT Citra Borneo Utama Tbk's overall GF Score™ is 73/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For PT Citra Borneo Utama Tbk (ISX:CBUT), the current Days Payable is 20.36 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 Rp665.00 is trading 59.5% below its estimated GF Value™ of Rp1,641.53. GuruFocus considers PT Citra Borneo Utama Tbk to be Significantly Undervalued.

Key valuation signals for ISX:CBUT:

  • Days Payable: 20.36 (near median its 10-year median of 21.98)
  • GF Value™: Rp1,641.53 vs. price of Rp665.00 (59.5% below fair value)
  • GF Score™: 73/100
  • Industry Position: 53.9% below the Consumer Packaged Goods median (#1722 of 1882)

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.
73GF Score

Get the complete analysis for ISX:CBUT

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

Rp665.00
Price
Rp1,641.53
GF Value