PT Indo Boga Sukses Tbk (ISX:IBOS) Net Current Asset Value: Rp5.60 (As of Dec. 2025) — 58% Below Median


ISX:IBOS PT Indo Boga Sukses Tbk ISX:IBOS
76 GF Score
Price Rp66.00
GF Value Rp74.10
Valuation Modestly Undervalued
! 4 Warning Signs
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What is PT Indo Boga Sukses Tbk Net Current Asset Value?

PT Indo Boga Sukses Tbk ISX:IBOS +3.13% 76 Net Current Asset Value is Rp5.60 as of Dec. 2025, which is 100% below its 10-year median of 13.19. GuruFocus rates ISX:IBOS with a GF Score™ of 76/100 and a GF Value™ of Rp74.10 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 72 Restaurants companies, PT Indo Boga Sukses Tbk ranks worse than 56.94% 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 Indo Boga Sukses Tbk's net current asset value per share for the quarter that ended in Dec. 2025 was Rp5.60.

The historical rank and industry rank for PT Indo Boga Sukses Tbk's Net Current Asset Value or its related term are showing as below:

ISX:IBOS' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 5.94   Med: 13.19   Max: 43.44
Current: 11.79

During the past 7 years, the highest Price-to-Net-Current-Asset-Value Ratio of PT Indo Boga Sukses Tbk was 43.44. The lowest was 5.94. And the median was 13.19.

ISX:IBOS's Price-to-Net-Current-Asset-Value is ranked worse than
56.94% of 72 companies
in the Restaurants industry
Industry Median: 10.06 vs ISX:IBOS: 11.79

PT Indo Boga Sukses Tbk  (ISX:IBOS) 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 Indo Boga Sukses Tbk Net Current Asset Value Related Terms


PT Indo Boga Sukses Tbk Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for PT Indo Boga Sukses 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 Indo Boga Sukses Tbk Net Current Asset Value Chart

PT Indo Boga Sukses Tbk Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial -2.11 6.28 8.38 5.56 5.60

PT Indo Boga Sukses Tbk Semi-Annual Data
Dec19 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Net Current Asset Value Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 8.38 8.92 5.56 5.21 5.60

ISX:IBOS vs MCD, SBUX, YUM: Net Current Asset Value Comparison

For the Restaurants subindustry, PT Indo Boga Sukses 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 Indo Boga Sukses Tbk Price-to-Net-Current-Asset-Value vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, PT Indo Boga Sukses Tbk's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where PT Indo Boga Sukses Tbk's Price-to-Net-Current-Asset-Value falls into.


ISX:IBOS
76GF Score
PT Indo Boga Sukses Tbk ISX:IBOS
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Indo Boga Sukses Tbk Net Current Asset Value Calculation

PT Indo Boga Sukses 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)
=(71547.41-24938.357-1460.082-0)/8065.790
=5.60

PT Indo Boga Sukses Tbk's Net Current Asset Value (NCAV) per share for the quarter that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(Q: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(71547.41-24938.357-1460.082-0)/8065.790
=5.60

* 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 Rp5.60 mean?
PT Indo Boga Sukses Tbk (ISX:IBOS) has a Net Current Asset Value of Rp5.60 as of Dec. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on PT Indo Boga Sukses Tbk and its competitors. This is 58% below median its historical median of 13.19. Over the past decade, PT Indo Boga Sukses Tbk's Net Current Asset Value has ranged from 5.94 to 43.44. According to the industry distribution chart, PT Indo Boga Sukses Tbk ranks #41 out of 72 companies in the Restaurants industry, placing it in the top 56.9%.
Is PT Indo Boga Sukses Tbk's Net Current Asset Value too high?
PT Indo Boga Sukses Tbk's current Net Current Asset Value of Rp5.60 is 58% below median its 10-year median of 13.19. Over the past 10 years, this metric has ranged from a low of 5.94 to a high of 43.44. Based on the distribution chart, PT Indo Boga Sukses Tbk ranks #41 out of 72 companies in the Restaurants industry, which is below the industry midpoint. Overall, PT Indo Boga Sukses Tbk has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Indo Boga Sukses Tbk's Net Current Asset Value compare to MCD and SBUX?
According to the Restaurants industry distribution chart, PT Indo Boga Sukses Tbk ranks #41 out of 72 companies for Net Current Asset Value. This places PT Indo Boga Sukses Tbk in the lower half of its industry. The industry median Net Current Asset Value is 10.06. Historically, PT Indo Boga Sukses Tbk's own Net Current Asset Value has ranged from 5.94 to 43.44 over the past decade. 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 Restaurants company?
The median Net Current Asset Value among Restaurants companies is 10.06, based on 72 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 Indo Boga Sukses Tbk and its competitors. For the Restaurants industry, the median Net Current Asset Value is 10.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Indo Boga Sukses Tbk's current Net Current Asset Value is Rp5.60, which is 58% below median its own 10-year median of 13.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Indo Boga Sukses Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Indo Boga Sukses Tbk (ISX:IBOS) is currently considered Modestly Undervalued. The stock's GF Value™ is Rp74.10, compared to a current price of Rp66.00 — trading 10.9% below its estimated fair value. The current Net Current Asset Value is Rp5.60, which is 58% below median its 10-year median of 13.19. PT Indo Boga Sukses Tbk's overall GF Score™ is 76/100 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 Indo Boga Sukses Tbk (ISX:IBOS), the current Net Current Asset Value is Rp5.60 as of Dec. 2025. 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 Indo Boga Sukses Tbk (ISX:IBOS) Overvalued in 2026?

Based on GuruFocus' analysis, PT Indo Boga Sukses Tbk stock appears to be undervalued. The current stock price of Rp66.00 is trading 10.9% below its estimated GF Value™ of Rp74.10. GuruFocus considers PT Indo Boga Sukses Tbk to be Modestly Undervalued.

Key valuation signals for ISX:IBOS:

  • Net Current Asset Value: Rp5.60 (58% below median its 10-year median of 13.19)
  • GF Value™: Rp74.10 vs. price of Rp66.00 (10.9% below fair value)
  • GF Score™: 76/100 with 4 warning signs

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


PT Indo Boga Sukses Tbk Business Description

Address Jalan Raya Randugowang, Sleman Regency, Sendangadi Village, Mlati District, Yogyakarta, IDN, 55285
PT Indo Boga Sukses Tbk is engaged in the food and beverage industry through the ownership and operation of D'Monaco Restaurant, which has a European theme and feel. The restaurant offers special events such as wedding receptions, birthday celebrations, anniversaries, pre-wedding photoshoots, bridal showers, board and corporate meetings, fashion shows, fine dining, and other social events. Its restaurant and product portfolio includes D'Monaco Restaurant, Sofia Residence, Insom Lounge, Mr. Pawon, Legal Restaurant, My Priority, and Priority.
76GF Score

Get the complete analysis for ISX:IBOS

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

Rp66.00
Price
Rp74.10
GF Value