PTwit Sumbermasrana Tbk (ISX:SSMS) Piotroski F-Score: 7 (As of Aug. 03, 2026) — Near Median

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ISX:SSMS PT Sawit Sumbermas Sarana Tbk ISX:SSMS
75 GF Score
Price Rp995.00
GF Value Rp1,585.15
Valuation Possible Value Trap
! 5 Warning Signs
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What is PTwit Sumbermasrana Tbk Piotroski F-Score?

PTwit Sumbermasrana Tbk ISX:SSMS +0.50% 75 Piotroski F-Score is 7 as of Aug. 03, 2026, which is at its 10-year median of 7.00. GuruFocus rates ISX:SSMS with a GF Score™ of 75/100 and a GF Value™ of Rp1,585.15 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,913 Consumer Packaged Goods companies, PTwit Sumbermasrana Tbk ranks better than 88.4% on this metric.

Good Sign:

Piotroski F-Score is 7, indicates a very healthy situation.

The zones of discrimination were as such:

Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3

PTwit Sumbermasrana Tbk has an F-score of 7. It is a good or high score, which usually indicates a very healthy situation.

The historical rank and industry rank for PTwit Sumbermasrana Tbk's Piotroski F-Score or its related term are showing as below:

ISX:SSMS' s Piotroski F-Score Range Over the Past 10 Years
Min: 2   Med: 7   Max: 9
Current: 7

During the past 13 years, the highest Piotroski F-Score of PTwit Sumbermasrana Tbk was 9. The lowest was 2. And the median was 7.

PTwit Sumbermasrana Tbk  (ISX:SSMS) Piotroski F-Score Explanation

The developer of the system is Joseph D. Piotroski is relatively unknown accounting professor who shuns publicity and rarely gives interviews.

He graduated from the University of Illinois with a B.S. in accounting in 1989, received an M.B.A. from Indiana University in 1994. Five years later, in 1999, after earning a Ph.D. in accounting from the University of Michigan, he became an associate professor of accounting at the University of Chicago.

In 2000, he wrote a research paper called "Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers" (pdf).

He wanted to see if he can develop a system (using a simple nine-point scoring system) that can increase the returns of a strategy of investing in low price to book (referred to in the paper as high book to market) value companies.

What he found was something that exceeded his most optimistic expectations.

Buying only those companies that scored highest (8 or 9) on his nine-point scale, or F-Score as he called it, over the 20 year period from 1976 to 1996 led to an average out-performance over the market of 13.4%.

Even more impressive were the results of a strategy of investing in the highest F-Score companies (8 or 9) and shorting companies with the lowest F-Score (0 or 1).

Over the same period from 1976 to 1996 (20 years) this strategy led to an average yearly return of 23%, substantially outperforming the average S&P 500 index return of 15.83% over the same period.


PTwit Sumbermasrana Tbk Piotroski F-Score Related Terms


PTwit Sumbermasrana Tbk Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for PTwit Sumbermasrana Tbk's Piotroski F-Score 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.

PTwit Sumbermasrana Tbk Piotroski F-Score Chart

PTwit Sumbermasrana Tbk Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.00 7.00 4.00 8.00 7.00

PTwit Sumbermasrana Tbk Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Piotroski F-Score 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 8.00 7.00 9.00 7.00 7.00

ISX:SSMS vs ADM, BG, TSN: Piotroski F-Score Comparison

For the Farm Products subindustry, PTwit Sumbermasrana Tbk's Piotroski F-Score, along with its competitors' market caps and Piotroski F-Score 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.


PTwit Sumbermasrana Tbk Piotroski F-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, PTwit Sumbermasrana Tbk's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where PTwit Sumbermasrana Tbk's Piotroski F-Score falls into.


ISX:SSMS
75GF Score
PT Sawit Sumbermas Sarana Tbk ISX:SSMS
Piotroski F-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

How is the Piotroski F-Score calculated?

* 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.

This Year (Mar26) TTM:Last Year (Mar25) TTM:
Net Income was 349921.457 + 309901.612 + 159349.889 + 318108.062 = Rp1,137,281 Mil.
Cash Flow from Operations was 389143.938 + 597615.426 + -122744.149 + 124669.299 = Rp988,685 Mil.
Revenue was 3601390.438 + 3822415.927 + 3795538.113 + 3518838.014 = Rp14,738,182 Mil.
Gross Profit was 1267570.448 + 1138044.254 + 1513186.701 + 1268354.709 = Rp5,187,156 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was
(11760127.061 + 11043821.476 + 11175827.115 + 13583973.802 + 13789765.557) / 5 = Rp12270703.0022 Mil.
Total Assets at the begining of this year (Mar25) was Rp11,760,127 Mil.
Long-Term Debt & Capital Lease Obligation was Rp5,592,390 Mil.
Total Current Assets was Rp6,118,396 Mil.
Total Current Liabilities was Rp4,486,697 Mil.
Net Income was 105493.402 + 226869.25 + 210263.688 + 341523.778 = Rp884,150 Mil.

Revenue was 2628433.811 + 2232684.713 + 2986637.749 + 3593826.315 = Rp11,441,583 Mil.
Gross Profit was 840625.052 + 614044.316 + 1052536.89 + 1256123.874 = Rp3,763,330 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was
(12156484.905 + 11404421.464 + 11493045.494 + 11871118.225 + 11760127.061) / 5 = Rp11737039.4298 Mil.
Total Assets at the begining of last year (Mar24) was Rp12,156,485 Mil.
Long-Term Debt & Capital Lease Obligation was Rp3,792,325 Mil.
Total Current Assets was Rp5,241,738 Mil.
Total Current Liabilities was Rp4,402,060 Mil.

*Note: If the latest quarterly/semi-annual/annual total assets data is 0, then we will use previous quarterly/semi-annual/annual data for all the items in the balance sheet.

Profitability

Question 1. Return on Assets (ROA)

Net income before extraordinary items for the year divided by Total Assets at the beginning of the year.

Score 1 if positive, 0 if negative.

PTwit Sumbermasrana Tbk's current Net Income (TTM) was 1,137,281. ==> Positive ==> Score 1.

Question 2. Cash Flow Return on Assets (CFROA)

Net cash flow from operating activities (operating cash flow) divided by Total Assets at the beginning of the year.

Score 1 if positive, 0 if negative.

PTwit Sumbermasrana Tbk's current Cash Flow from Operations (TTM) was 988,685. ==> Positive ==> Score 1.

Question 3. Change in Return on Assets

Compare this year's return on assets (1) to last year's return on assets.

Score 1 if it's higher, 0 if it's lower.

ROA (This Year)=Net Income/Total Assets (Mar25)
=1137281.02/11760127.061
=0.09670652

ROA (Last Year)=Net Income/Total Assets (Mar24)
=884150.118/12156484.905
=0.07273074

PTwit Sumbermasrana Tbk's return on assets of this year was 0.09670652. PTwit Sumbermasrana Tbk's return on assets of last year was 0.07273074. ==> This year is higher. ==> Score 1.

Question 4. Quality of Earnings (Accrual)

Compare Cash flow return on assets (2) to return on assets (1)

Score 1 if CFROA > ROA, 0 if CFROA <= ROA.

PTwit Sumbermasrana Tbk's current Net Income (TTM) was 1,137,281. PTwit Sumbermasrana Tbk's current Cash Flow from Operations (TTM) was 988,685. ==> 988,685 <= 1,137,281 ==> CFROA <= ROA ==> Score 0.

Funding

Question 5. Change in Gearing or Leverage

Compare this year's gearing (long-term debt divided by average total assets) to last year's gearing.

Score 0 if this year's gearing is higher, 1 otherwise.

Gearing (This Year: Mar26)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar25 to Mar26
=5592390.323/12270703.0022
=0.45575142

Gearing (Last Year: Mar25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar24 to Mar25
=3792324.964/11737039.4298
=0.32310746

PTwit Sumbermasrana Tbk's gearing of this year was 0.45575142. PTwit Sumbermasrana Tbk's gearing of last year was 0.32310746. ==> Last year is lower than this year ==> Score 0.

Question 6. Change in Working Capital (Liquidity)

Compare this year's current ratio (current assets divided by current liabilities) to last year's current ratio.

Score 1 if this year's current ratio is higher, 0 if it's lower

Current Ratio (This Year: Mar26)=Total Current Assets/Total Current Liabilities
=6118395.923/4486697.475
=1.36367472

Current Ratio (Last Year: Mar25)=Total Current Assets/Total Current Liabilities
=5241737.871/4402059.57
=1.19074669

PTwit Sumbermasrana Tbk's current ratio of this year was 1.36367472. PTwit Sumbermasrana Tbk's current ratio of last year was 1.19074669. ==> This year's current ratio is higher. ==> Score 1.

Question 7. Change in Shares in Issue

Compare the number of shares in issue this year, to the number in issue last year.

Score 0 if there is larger number of shares in issue this year, 1 otherwise.

PTwit Sumbermasrana Tbk's number of shares in issue this year was 9525. PTwit Sumbermasrana Tbk's number of shares in issue last year was 9525. ==> There is smaller number of shares in issue this year, or the same. ==> Score 1.

Efficiency

Question 8. Change in Gross Margin

Compare this year's gross margin (Gross Profit divided by sales) to last year's.

Score 1 if this year's gross margin is higher, 0 if it's lower.

Gross Margin (This Year: TTM)=Gross Profit/Revenue
=5187156.112/14738182.492
=0.35195358

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=3763330.132/11441582.588
=0.32891692

PTwit Sumbermasrana Tbk's gross margin of this year was 0.35195358. PTwit Sumbermasrana Tbk's gross margin of last year was 0.32891692. ==> This year's gross margin is higher. ==> Score 1.

Question 9. Change in asset turnover

Compare this year's asset turnover (total sales for the year divided by total assets at the beginning of the year) to last year's asset turnover ratio.

Score 1 if this year's asset turnover ratio is higher, 0 if it's lower

Asset Turnover (This Year)=Revenue/Total Assets at the Beginning of This Year (Mar25)
=14738182.492/11760127.061
=1.25323327

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Mar24)
=11441582.588/12156484.905
=0.94119169

PTwit Sumbermasrana Tbk's asset turnover of this year was 1.25323327. PTwit Sumbermasrana Tbk's asset turnover of last year was 0.94119169. ==> This year's asset turnover is higher. ==> Score 1.

Evaluation

Piotroski F-Score= Que. 1+ Que. 2+ Que. 3+Que. 4+Que. 5+Que. 6+Que. 7+Que. 8+Que. 9
=1+1+1+0+0+1+1+1+1
=7

Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3

PTwit Sumbermasrana Tbk has an F-score of 7. It is a good or high score, which usually indicates a very healthy situation.

Frequently Asked Questions Learn more about Piotroski F-Score →
What does a Piotroski F-Score of 7 mean?
PTwit Sumbermasrana Tbk (ISX:SSMS) has a Piotroski F-Score of 7 as of Aug. 03, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on PTwit Sumbermasrana Tbk and its competitors. This is near median its historical median of 7.00. Over the past decade, PTwit Sumbermasrana Tbk's Piotroski F-Score has ranged from 2.00 to 9.00. According to the industry distribution chart, PTwit Sumbermasrana Tbk ranks #222 out of 1913 companies in the Consumer Packaged Goods industry, placing it in the top 11.6%.
Is PTwit Sumbermasrana Tbk's Piotroski F-Score too high?
PTwit Sumbermasrana Tbk's current Piotroski F-Score of 7 is near median its 10-year median of 7.00. Over the past 10 years, this metric has ranged from a low of 2.00 to a high of 9.00. The Consumer Packaged Goods industry median Piotroski F-Score is 5.00. PTwit Sumbermasrana Tbk's value of 7 is 40% above this industry median. Based on the distribution chart, PTwit Sumbermasrana Tbk ranks #222 out of 1913 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, PTwit Sumbermasrana Tbk has a GF Score™ of 75/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does PTwit Sumbermasrana Tbk's Piotroski F-Score compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, PTwit Sumbermasrana Tbk ranks #222 out of 1913 companies for Piotroski F-Score. This places PTwit Sumbermasrana Tbk in the top 12% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. PTwit Sumbermasrana Tbk's value of 7 is 40% above this benchmark. Historically, PTwit Sumbermasrana Tbk's own Piotroski F-Score has ranged from 2.00 to 9.00 over the past decade. While the company's 10-year median is 7.00 vs. the industry median of 5.00, PTwit Sumbermasrana 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 Piotroski F-Score for a Consumer Packaged Goods company?
The median Piotroski F-Score among Consumer Packaged Goods companies is 5.00, based on 1,913 companies in the industry. Companies in the top quartile (top 25%) have a Piotroski F-Score significantly above this median, while those in the bottom quartile fall well below. However, Piotroski F-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. PTwit Sumbermasrana Tbk's current Piotroski F-Score of 7 is 40% 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 Piotroski F-Score mean?
A high Piotroski F-Score can signal that a stock is expensive relative to its fundamentals. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on PTwit Sumbermasrana Tbk and its competitors. For the Consumer Packaged Goods industry, the median Piotroski F-Score is 5.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PTwit Sumbermasrana Tbk's current Piotroski F-Score is 7, which is near median its own 10-year median of 7.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PTwit Sumbermasrana Tbk stock overvalued right now?
Based on GuruFocus' analysis, PTwit Sumbermasrana Tbk (ISX:SSMS) is currently considered Possible Value Trap. The stock's GF Value™ is Rp1,585.15, compared to a current price of Rp995.00 — trading 37.2% below its estimated fair value. The current Piotroski F-Score is 7, which is near median its 10-year median of 7.00 and 40% above the Consumer Packaged Goods industry median of 5.00. PTwit Sumbermasrana Tbk's overall GF Score™ is 75/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Piotroski F-Score calculated?
Piotroski F-Score is calculated from a company's financial statements. For PTwit Sumbermasrana Tbk (ISX:SSMS), the current Piotroski F-Score is 7 as of Aug. 03, 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 PTwit Sumbermasrana Tbk (ISX:SSMS) Overvalued in 2026?

Based on GuruFocus' analysis, PTwit Sumbermasrana Tbk stock appears to be undervalued. The current stock price of Rp995.00 is trading 37.2% below its estimated GF Value™ of Rp1,585.15. GuruFocus considers PTwit Sumbermasrana Tbk to be Possible Value Trap.

Key valuation signals for ISX:SSMS:

  • Piotroski F-Score: 7 (near median its 10-year median of 7.00)
  • GF Value™: Rp1,585.15 vs. price of Rp995.00 (37.2% below fair value)
  • GF Score™: 75/100 with 5 warning signs
  • Industry Position: 40% above the Consumer Packaged Goods median (#222 of 1913)

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


PTwit Sumbermasrana Tbk Business Description

Address Jalan H. Udan Said No. 47, Kalimantan Tengah, Pangkalan Bun, IDN, 74113
PT Sawit Sumbermas Sarana Tbk operates oil palm plantations and mills in Indonesia. The company is engaged in the cultivation and processing of oil palm into crude palm oil, palm kernels, and palm kernel oil. Its operating segments include Edible Oil & Fats, and Plantations. It generates the majority of its revenue from the Edible Oil & Fats segment.
75GF Score

Get the complete analysis for ISX:SSMS

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

Rp995.00
Price
Rp1,585.15
GF Value