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.
In calculating the Net-Net Working Capital (NNWC), Benjamin Graham assumed that a company's accounts receivable is only worth 75% its value, its inventory is only worth 50% of its value, but its liabilities have to be paid in full. In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. This is a conservative way of estimating the company's value.
PT Indo Boga Sukses Tbk's Net-Net Working Capital for the quarter that ended in Dec. 2025 was Rp1.26.
The industry rank for PT Indo Boga Sukses Tbk's Net-Net Working Capital or its related term are showing as below:
ISX:IBOS's Price-to-Net-Net-Working-Capital is ranked worse than 85.71% of 49
companies
in the Restaurants industry
Industry Median: 14.35
vs ISX:IBOS: 54.76
PT Indo Boga Sukses Tbk (ISX:IBOS) Net-Net Working Capital Explanation
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 value. They are collected under our Net-Net screener.
PT Indo Boga Sukses Tbk Net-Net Working Capital Related Terms
PT Indo Boga Sukses Tbk Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for PT Indo Boga Sukses Tbk's Net-Net Working Capital 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-Net Working Capital Chart
ISX:IBOS vs MCD, SBUX, YUM: Net-Net Working Capital Comparison
For the Restaurants subindustry, PT Indo Boga Sukses Tbk's Price-to-Net-Net-Working-Capital, along with its competitors' market caps and Price-to-Net-Net-Working-Capital 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-Net-Working-Capital vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, PT Indo Boga Sukses Tbk's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where PT Indo Boga Sukses Tbk's Price-to-Net-Net-Working-Capital falls into.
* 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.
In calculating the Net-Net Working Capital (NNWC), Benjamin Graham assumed that a company's accounts receivable is only worth 75% its value, its inventory is only worth 50% of its value, but its liabilities have to be paid in full.
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.
This is a conservative way of estimating the company's value.
What does a Net-Net Working Capital of Rp1.26 mean?
PT Indo Boga Sukses Tbk (ISX:IBOS) has a Net-Net Working Capital of Rp1.26 as of Dec. 2025. Ben Graham defined net-net working capital as the per-share sum of cash, 75% of receivables and 50% of inventory less total liabilities. View historical data on PT Indo Boga Sukses Tbk According to the industry distribution chart, PT Indo Boga Sukses Tbk ranks #42 out of 49 companies in the Restaurants industry, placing it in the top 85.7%.
Is PT Indo Boga Sukses Tbk's Net-Net Working Capital too high?
PT Indo Boga Sukses Tbk's current Net-Net Working Capital is Rp1.26. Based on the distribution chart, PT Indo Boga Sukses Tbk ranks #42 out of 49 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, PT Indo Boga Sukses Tbk has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does PT Indo Boga Sukses Tbk's Net-Net Working Capital compare to MCD and SBUX?
According to the Restaurants industry distribution chart, PT Indo Boga Sukses Tbk ranks #42 out of 49 companies for Net-Net Working Capital. This places PT Indo Boga Sukses Tbk in the lower half of its industry. The industry median Net-Net Working Capital is 14.35. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net-Net Working Capital for a Restaurants company?
The median Net-Net Working Capital among Restaurants companies is 14.35, based on 49 companies in the industry. Companies in the top quartile (top 25%) have a Net-Net Working Capital significantly above this median, while those in the bottom quartile fall well below. However, Net-Net Working Capital 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-Net Working Capital mean?
A high Net-Net Working Capital can signal that a stock is expensive relative to its fundamentals. Ben Graham defined net-net working capital as the per-share sum of cash, 75% of receivables and 50% of inventory less total liabilities. View historical data on PT Indo Boga Sukses Tbk For the Restaurants industry, the median Net-Net Working Capital is 14.35 — 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-Net Working Capital is Rp1.26. 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 Fairly Valued. The stock's GF Value™ is Rp73.28, compared to a current price of Rp69.00 — trading 5.8% below its estimated fair value. The current Net-Net Working Capital is Rp1.26. PT Indo Boga Sukses Tbk's overall GF Score™ is 77/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net-Net Working Capital calculated?
Net-Net Working Capital is calculated from a company's financial statements. For PT Indo Boga Sukses Tbk (ISX:IBOS), the current Net-Net Working Capital is Rp1.26 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 Rp69.00 is trading 5.8% below its estimated GF Value™ of Rp73.28.
GuruFocus considers PT Indo Boga Sukses Tbk to be Fairly Valued.
Key valuation signals for ISX:IBOS:
Net-Net Working Capital: Rp1.26
GF Value™: Rp73.28 vs. price of Rp69.00 (5.8% below fair value)
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 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.
77GF Score
Get the complete analysis for ISX:IBOS
Net-Net Working Capital 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:IBOS has been successfully added to your 
