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.
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.
During the past 7 years, PT Citra Borneo Utama Tbk's highest 3-Year average EPS without NRI Growth Rate was -25.90% per year. The lowest was -66.00% per year. And the median was -45.95% per year.
PT Citra Borneo Utama Tbk (ISX:CBUT) Earnings per Share (Diluted) Explanation
Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.
Be Aware
Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.
If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.
PT Citra Borneo Utama Tbk Earnings per Share (Diluted) Related Terms
PT Citra Borneo Utama Tbk Earnings per Share (Diluted) Historical Data
* Premium members only.
The historical data trend for PT Citra Borneo Utama Tbk's Earnings per Share (Diluted) 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 Earnings per Share (Diluted) Chart
ISX:CBUT vs KHC, GIS: Earnings per Share (Diluted) Comparison
For the Packaged Foods subindustry, PT Citra Borneo Utama Tbk's PE Ratio, along with its competitors' market caps and PE 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 Citra Borneo Utama Tbk PE Ratio vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, PT Citra Borneo Utama Tbk's PE Ratio distribution charts can be found below:
* The bar in red indicates where PT Citra Borneo Utama Tbk's PE Ratio falls into.
PT Citra Borneo Utama Tbk Earnings per Share (Diluted) Calculation
Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.
PT Citra Borneo Utama Tbk's Earnings Per Share (Diluted) for the fiscal year that ended in Dec. 2025 is calculated as
Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was Rp35.49
* 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.
Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.
What does a Earnings per Share (Diluted) of Rp35.49 mean?
PT Citra Borneo Utama Tbk (ISX:CBUT) has a Earnings per Share (Diluted) of Rp35.49 as of Mar. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on PT Citra Borneo Utama Tbk and its competitors. According to the industry distribution chart, PT Citra Borneo Utama Tbk ranks #1314 out of 1524 companies in the Consumer Packaged Goods industry, placing it in the top 86.2%.
Is PT Citra Borneo Utama Tbk's Earnings per Share (Diluted) too high?
PT Citra Borneo Utama Tbk's current Earnings per Share (Diluted) is Rp35.49. Based on the distribution chart, PT Citra Borneo Utama Tbk ranks #1314 out of 1524 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 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Citra Borneo Utama Tbk's Earnings per Share (Diluted) compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, PT Citra Borneo Utama Tbk ranks #1314 out of 1524 companies for Earnings per Share (Diluted). This places PT Citra Borneo Utama Tbk in the lower half of its industry. The industry median Earnings per Share (Diluted) is 7.30. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Consumer Packaged Goods company?
The median Earnings per Share (Diluted) among Consumer Packaged Goods companies is 7.30, based on 1,524 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) 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 Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on PT Citra Borneo Utama Tbk and its competitors. For the Consumer Packaged Goods industry, the median Earnings per Share (Diluted) is 7.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Citra Borneo Utama Tbk's current Earnings per Share (Diluted) is Rp35.49. 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 Rp1,658.34, compared to a current price of Rp780.00 — trading 53% below its estimated fair value. The current Earnings per Share (Diluted) is Rp35.49. PT Citra Borneo Utama Tbk's overall GF Score™ is 75/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For PT Citra Borneo Utama Tbk (ISX:CBUT), the current Earnings per Share (Diluted) is Rp35.49 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 Rp780.00 is trading 53% below its estimated GF Value™ of Rp1,658.34.
GuruFocus considers PT Citra Borneo Utama Tbk to be Significantly Undervalued.
Key valuation signals for ISX:CBUT:
Earnings per Share (Diluted): Rp35.49
GF Value™: Rp1,658.34 vs. price of Rp780.00 (53% below fair value)
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 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.
75GF Score
Get the complete analysis for ISX:CBUT
Earnings per Share (Diluted) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ISX:CBUT has been successfully added to your 
