PT Agung Podomoro Land Tbk (ISX:APLN) Net Current Asset Value: Rp-90.94 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

ISX:APLN PT Agung Podomoro Land Tbk ISX:APLN
66 GF Score
Price Rp136.00
GF Value Rp121.50
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is PT Agung Podomoro Land Tbk Net Current Asset Value?

PT Agung Podomoro Land Tbk ISX:APLN -0.73% 66 Net Current Asset Value is Rp-90.94 as of Mar. 2026. GuruFocus rates ISX:APLN with a GF Score™ of 66/100 and a GF Value™ of Rp121.50 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 755 Real Estate companies, PT Agung Podomoro Land Tbk ranks worse than 132450.2% on this metric.

In calculating the Net Current Asset Value (NCAV), Benjamin Graham means a company's current assets (such as cash, marketable securities, and inventories) minus its total liabilities (including preferred stock, minority interest, and long-term debt).

PT Agung Podomoro Land Tbk's net current asset value per share for the quarter that ended in Mar. 2026 was Rp-90.94.

The historical rank and industry rank for PT Agung Podomoro Land Tbk's Net Current Asset Value or its related term are showing as below:

ISX:APLN's Price-to-Net-Current-Asset-Value is not ranked *
in the Real Estate industry.
Industry Median: 2.14
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

PT Agung Podomoro Land Tbk  (ISX:APLN) Net Current Asset Value Explanation

Benjamin Graham first discussed net current asset value (NCAV) in the 1934 edition of "Security Analysis", which he coauthored with David Dodd. In the book, (net) current asset value is defined as:" current assets alone, minus all liabilities and claims ahead of the issue."

The common definition of NCAV is: NCAV = current assets – [total liabilities + minority interest + preferred stock]

Net current assets exclude not only the intangible assets but also the fixed and miscellaneous assets. In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. In "Security Analysis", preferred stock is dubbed "an imperfect creditorship position" that is best placed on the balance sheet alongside funded debt.

One research study, covering the years 1970 through 1983 showed that portfolios picked at the beginning of each year, and held for one year, returned 29.4 percent, on average, over the 13-year period, compared to 11.5 percent for the S&P 500 Index. Other studies of Graham’s strategy produced similar results.

Benjamin Graham looked for companies whose market values were less than two-thirds of their Net-Net Working Capital. They are collected under our Net-Net screener.


PT Agung Podomoro Land Tbk Net Current Asset Value Related Terms


PT Agung Podomoro Land Tbk Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for PT Agung Podomoro Land Tbk's Net Current Asset Value 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 Agung Podomoro Land Tbk Net Current Asset Value Chart

PT Agung Podomoro Land Tbk Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only -433.41 -339.35 -287.26 -176.50 -138.39

PT Agung Podomoro Land Tbk Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Net Current Asset Value 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 -176.33 -173.74 -171.15 -138.39 -90.94

PT Agung Podomoro Land Tbk Net Current Asset Value Competitor Comparison

For the Real Estate - Development subindustry, PT Agung Podomoro Land Tbk's Price-to-Net-Current-Asset-Value, along with its competitors' market caps and Price-to-Net-Current-Asset-Value 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 Agung Podomoro Land Tbk Price-to-Net-Current-Asset-Value vs Real Estate Industry

For the Real Estate industry and Real Estate sector, PT Agung Podomoro Land Tbk's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where PT Agung Podomoro Land Tbk's Price-to-Net-Current-Asset-Value falls into.


ISX:APLN
66GF Score
PT Agung Podomoro Land Tbk ISX:APLN
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Agung Podomoro Land Tbk Net Current Asset Value Calculation

PT Agung Podomoro Land Tbk's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(A: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(10272278.442-11281914.413-2131631.15-0)/22699.327
=-138.39

PT Agung Podomoro Land Tbk's Net Current Asset Value (NCAV) per share for the quarter that ended in Mar. 2026 is calculated as

Net Current Asset Value Per Share(Q: Mar. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(10367111.243-10482021.746-1949377.637-0)/22699.327
=-90.94

* 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.

What does a Net Current Asset Value of Rp-90.94 mean?
PT Agung Podomoro Land Tbk (ISX:APLN) has a Net Current Asset Value of Rp-90.94 as of Mar. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on PT Agung Podomoro Land Tbk and its competitors. According to the industry distribution chart, PT Agung Podomoro Land Tbk ranks #999999 out of 755 companies in the Real Estate industry.
Is PT Agung Podomoro Land Tbk's Net Current Asset Value too high?
PT Agung Podomoro Land Tbk's current Net Current Asset Value is Rp-90.94. Based on the distribution chart, PT Agung Podomoro Land Tbk ranks #999999 out of 755 companies in the Real Estate industry, which is in the bottom quartile relative to peers. Overall, PT Agung Podomoro Land Tbk has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PT Agung Podomoro Land Tbk's Net Current Asset Value compare to competitors?
According to the Real Estate industry distribution chart, PT Agung Podomoro Land Tbk ranks #999999 out of 755 companies for Net Current Asset Value. This places PT Agung Podomoro Land Tbk in the lower half of its industry. The industry median Net Current Asset Value is 2.14. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Current Asset Value for a Real Estate company?
The median Net Current Asset Value among Real Estate companies is 2.14, based on 755 companies in the industry. Companies in the top quartile (top 25%) have a Net Current Asset Value significantly above this median, while those in the bottom quartile fall well below. However, Net Current Asset Value 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 Net Current Asset Value mean?
A high Net Current Asset Value can signal that a stock is expensive relative to its fundamentals. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on PT Agung Podomoro Land Tbk and its competitors. For the Real Estate industry, the median Net Current Asset Value is 2.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Agung Podomoro Land Tbk's current Net Current Asset Value is Rp-90.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Agung Podomoro Land Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Agung Podomoro Land Tbk (ISX:APLN) is currently considered Modestly Overvalued. The stock's GF Value™ is Rp121.50, compared to a current price of Rp136.00 — trading 11.9% above its estimated fair value. The current Net Current Asset Value is Rp-90.94. PT Agung Podomoro Land Tbk's overall GF Score™ is 66/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Current Asset Value calculated?
Net Current Asset Value is calculated from a company's financial statements. For PT Agung Podomoro Land Tbk (ISX:APLN), the current Net Current Asset Value is Rp-90.94 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 Agung Podomoro Land Tbk (ISX:APLN) Overvalued in 2026?

Based on GuruFocus' analysis, PT Agung Podomoro Land Tbk stock appears to be overvalued. The current stock price of Rp136.00 is trading 11.9% above its estimated GF Value™ of Rp121.50. GuruFocus considers PT Agung Podomoro Land Tbk to be Modestly Overvalued.

Key valuation signals for ISX:APLN:

  • Net Current Asset Value: Rp-90.94
  • GF Value™: Rp121.50 vs. price of Rp136.00 (11.9% above fair value)
  • GF Score™: 66/100 with 4 warning signs

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


PT Agung Podomoro Land Tbk Business Description

Address Jalan Let. Jend. S. Parman Kav. 28, APL Tower 43rd-46th Floor, Podomoro City, West Jakarta, Jakarta, IDN, 11470
PT Agung Podomoro Land Tbk is engaged in the real estate business. Its activities include land acquisition, development, and sale of lands, for housing, industries, or sale of land along with the building. Its projects include Mediterania Garden Residence 2, Central Park, Royal Mediterania Garden, Garden Shopping Arcade, Gading Nias Emerald, Gading Nias Residence, Grand Emerald, Gading Nias Shopping Arcade, Madison Park, Garden Shopping Arcade 2, and Grand Madison. Its segments include Sales that include Apartments, Offices, Malls, Shophouses and Kiosks, Houses, Home Offices, and Land; Hotels; and Revenue that includes Hotels; and Malls. It generates maximum revenue from Sales segment.
66GF Score

Get the complete analysis for ISX:APLN

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

Rp136.00
Price
Rp121.50
GF Value