PTwit Sumbermasrana Tbk (ISX:SSMS) Quick Ratio: 0.99 (As of Mar. 2026) — 36% Below Median

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:SSMS PT Sawit Sumbermas Sarana Tbk ISX:SSMS
75 GF Score
Price Rp1,000.00
GF Value Rp1,585.15
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is PTwit Sumbermasrana Tbk Quick Ratio?

PTwit Sumbermasrana Tbk ISX:SSMS +0.50% 75 Quick Ratio is 0.99 as of Mar. 2026, which is 36% below its 10-year median of 1.55. 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 1,993 Consumer Packaged Goods companies, PTwit Sumbermasrana Tbk ranks worse than 54.94% on this metric.

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. It is calculated as a company's Total Current Assets excludes Total Inventories divides by its Total Current Liabilities. PTwit Sumbermasrana Tbk's quick ratio for the quarter that ended in Mar. 2026 was 0.99.

PTwit Sumbermasrana Tbk has a quick ratio of 0.99. It indicates that the company cannot currently fully pay back its current liabilities.

The historical rank and industry rank for PTwit Sumbermasrana Tbk's Quick Ratio or its related term are showing as below:

ISX:SSMS' s Quick Ratio Range Over the Past 10 Years
Min: 0.41   Med: 1.55   Max: 5.62
Current: 0.99

During the past 13 years, PTwit Sumbermasrana Tbk's highest Quick Ratio was 5.62. The lowest was 0.41. And the median was 1.55.

ISX:SSMS's Quick Ratio is ranked worse than
54.94% of 1993 companies
in the Consumer Packaged Goods industry
Industry Median: 1.1 vs ISX:SSMS: 0.99

PTwit Sumbermasrana Tbk  (ISX:SSMS) Quick Ratio Explanation

The quick ratio is more conservative than the Current Ratio because it excludes inventories from current assets. The ratio derives its name presumably from the fact that assets such as cash and marketable securities are quick sources of cash. Inventories generally take time to be converted into cash, and if they have to be sold quickly, the company may have to accept a lower price than book value of these inventories. As a result, they are justifiably excluded from assets that are ready sources of immediate cash.

In general, low or decreasing quick ratios generally suggest that a company is over-leveraged, struggling to maintain or grow sales, paying bills too quickly or collecting receivables too slowly. On the other hand, a high or increasing quick ratio generally indicates that a company is experiencing solid top-line growth, quickly converting receivables into cash, and easily able to cover its financial obligations. Such companies often have faster inventory turnover and cash conversion cycles.

The higher the quick ratio, the better the company's liquidity position.


PTwit Sumbermasrana Tbk Quick Ratio Related Terms


PTwit Sumbermasrana Tbk Quick Ratio Historical Data

* Premium members only.

The historical data trend for PTwit Sumbermasrana Tbk's Quick Ratio 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 Quick Ratio Chart

PTwit Sumbermasrana Tbk Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Quick Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.30 0.85 0.83 0.83 0.99

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
Quick Ratio 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 0.91 0.76 0.81 0.99 0.99

ISX:SSMS vs ADM, BG, TSN: Quick Ratio Comparison

For the Farm Products subindustry, PTwit Sumbermasrana Tbk's Quick Ratio, along with its competitors' market caps and Quick 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.


PTwit Sumbermasrana Tbk Quick Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, PTwit Sumbermasrana Tbk's Quick Ratio distribution charts can be found below:

* The bar in red indicates where PTwit Sumbermasrana Tbk's Quick Ratio falls into.


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

PTwit Sumbermasrana Tbk Quick Ratio Calculation

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. For this reason, the ratio excludes inventories from current assets.

PTwit Sumbermasrana Tbk's Quick Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Quick Ratio (A: Dec. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(5901249.645-1340023.197)/4613340.682
=0.99

PTwit Sumbermasrana Tbk's Quick Ratio for the quarter that ended in Mar. 2026 is calculated as

Quick Ratio (Q: Mar. 2026 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(6118395.923-1662969.992)/4486697.475
=0.99

* 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.

Frequently Asked Questions Learn more about Quick Ratio →
What does a Quick Ratio of 0.99 mean?
PTwit Sumbermasrana Tbk (ISX:SSMS) has a Quick Ratio of 0.99 as of Mar. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on PTwit Sumbermasrana Tbk and its competitors. This is 36% below median its historical median of 1.55. Over the past decade, PTwit Sumbermasrana Tbk's Quick Ratio has ranged from 0.41 to 5.62. According to the industry distribution chart, PTwit Sumbermasrana Tbk ranks #1095 out of 1993 companies in the Consumer Packaged Goods industry, placing it in the top 54.9%.
Is PTwit Sumbermasrana Tbk's Quick Ratio too high?
PTwit Sumbermasrana Tbk's current Quick Ratio of 0.99 is 36% below median its 10-year median of 1.55. Over the past 10 years, this metric has ranged from a low of 0.41 to a high of 5.62. The Consumer Packaged Goods industry median Quick Ratio is 1.10. PTwit Sumbermasrana Tbk's value of 0.99 is 10% below this industry median. Based on the distribution chart, PTwit Sumbermasrana Tbk ranks #1095 out of 1993 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. 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 Quick Ratio compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, PTwit Sumbermasrana Tbk ranks #1095 out of 1993 companies for Quick Ratio. This places PTwit Sumbermasrana Tbk in the lower half of its industry. The industry median Quick Ratio is 1.10. PTwit Sumbermasrana Tbk's value of 0.99 is 10% below this benchmark. Historically, PTwit Sumbermasrana Tbk's own Quick Ratio has ranged from 0.41 to 5.62 over the past decade. While the company's 10-year median is 1.55 vs. the industry median of 1.10, PTwit Sumbermasrana Tbk has consistently been below 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 Quick Ratio for a Consumer Packaged Goods company?
The median Quick Ratio among Consumer Packaged Goods companies is 1.10, based on 1,993 companies in the industry. Companies in the top quartile (top 25%) have a Quick Ratio significantly above this median, while those in the bottom quartile fall well below. However, Quick Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. PTwit Sumbermasrana Tbk's current Quick Ratio of 0.99 is 10% below 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 Quick Ratio mean?
A high Quick Ratio can signal that a stock is expensive relative to its fundamentals. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on PTwit Sumbermasrana Tbk and its competitors. For the Consumer Packaged Goods industry, the median Quick Ratio is 1.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PTwit Sumbermasrana Tbk's current Quick Ratio is 0.99, which is 36% below median its own 10-year median of 1.55. 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 Rp1,000.00 — trading 36.9% below its estimated fair value. The current Quick Ratio is 0.99, which is 36% below median its 10-year median of 1.55 and 10% below the Consumer Packaged Goods industry median of 1.10. 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 Quick Ratio calculated?
Quick Ratio is calculated from a company's financial statements. For PTwit Sumbermasrana Tbk (ISX:SSMS), the current Quick Ratio is 0.99 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 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 Rp1,000.00 is trading 36.9% 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:

  • Quick Ratio: 0.99 (36% below median its 10-year median of 1.55)
  • GF Value™: Rp1,585.15 vs. price of Rp1,000.00 (36.9% below fair value)
  • GF Score™: 75/100 with 5 warning signs
  • Industry Position: 10% below the Consumer Packaged Goods median (#1095 of 1993)

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

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

Rp1,000.00
Price
Rp1,585.15
GF Value