PT Citra Borneo Utama Tbk (ISX:CBUT) Receivables Turnover: 18.51 (As of Mar. 2026)

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ISX:CBUT PT Citra Borneo Utama Tbk ISX:CBUT
72 GF Score
Price Rp795.00
GF Value Rp1,647.33
Valuation Significantly Undervalued
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What is PT Citra Borneo Utama Tbk Receivables Turnover?

PT Citra Borneo Utama Tbk ISX:CBUT +0.63% 72 Receivables Turnover is 18.51 as of Mar. 2026. GuruFocus rates ISX:CBUT with a GF Score™ of 72/100 and a GF Value™ of Rp1,647.33 (Significantly Undervalued). Among 1,944 Consumer Packaged Goods companies, PT Citra Borneo Utama Tbk ranks better than 95.99% on this metric.

The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. PT Citra Borneo Utama Tbk's Revenue for the three months ended in Mar. 2026 was Rp3,377,149 Mil. PT Citra Borneo Utama Tbk's average Accounts Receivable for the three months ended in Mar. 2026 was Rp182,488 Mil. Hence, PT Citra Borneo Utama Tbk's Receivables Turnover for the three months ended in Mar. 2026 was 18.51.


PT Citra Borneo Utama Tbk  (ISX:CBUT) Receivables Turnover Explanation

An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.


PT Citra Borneo Utama Tbk Receivables Turnover Related Terms


PT Citra Borneo Utama Tbk Receivables Turnover Historical Data

* Premium members only.

The historical data trend for PT Citra Borneo Utama Tbk's Receivables Turnover 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 Citra Borneo Utama Tbk Receivables Turnover Chart

PT Citra Borneo Utama Tbk Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial 24.90 22.24 21.85 44.28 98.98

PT Citra Borneo Utama Tbk Quarterly Data
Mar21 Jun21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Receivables Turnover 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 24.60 17.37 25.97 24.84 18.51

ISX:CBUT vs KHC, GIS: Receivables Turnover Comparison

For the Packaged Foods subindustry, PT Citra Borneo Utama Tbk's Receivables Turnover, along with its competitors' market caps and Receivables Turnover 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 Citra Borneo Utama Tbk Receivables Turnover vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, PT Citra Borneo Utama Tbk's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where PT Citra Borneo Utama Tbk's Receivables Turnover falls into.


ISX:CBUT
72GF Score
PT Citra Borneo Utama Tbk ISX:CBUT
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Citra Borneo Utama Tbk Receivables Turnover Calculation

Receivables Turnover measures the number of times a company collects its average accounts receivable balance.

PT Citra Borneo Utama Tbk's Receivables Turnover for the fiscal year that ended in Dec. 2025 is calculated as

Receivables Turnover (A: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2025 ) / ((Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count )
=13970811 / ((84236 + 198052) / 2 )
=13970811 / 141144
=98.98

PT Citra Borneo Utama Tbk's Receivables Turnover for the quarter that ended in Mar. 2026 is calculated as

Receivables Turnover (Q: Mar. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Mar. 2026 ) / ((Accounts Receivable (Q: Dec. 2025 ) + Accounts Receivable (Q: Mar. 2026 )) / count )
=3377149 / ((198052 + 166923) / 2 )
=3377149 / 182487.5
=18.51

* 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 Receivables Turnover →
What does a Receivables Turnover of 18.51 mean?
PT Citra Borneo Utama Tbk (ISX:CBUT) has a Receivables Turnover of 18.51 as of Mar. 2026. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on PT Citra Borneo Utama Tbk and its competitors. According to the industry distribution chart, PT Citra Borneo Utama Tbk ranks #78 out of 1944 companies in the Consumer Packaged Goods industry, placing it in the top 4%.
Is PT Citra Borneo Utama Tbk's Receivables Turnover too high?
PT Citra Borneo Utama Tbk's current Receivables Turnover is 18.51. The Consumer Packaged Goods industry median Receivables Turnover is 9.33. PT Citra Borneo Utama Tbk's value of 18.51 is 98.4% above this industry median. Based on the distribution chart, PT Citra Borneo Utama Tbk ranks #78 out of 1944 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, PT Citra Borneo Utama Tbk has a GF Score™ of 72/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Citra Borneo Utama Tbk's Receivables Turnover compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, PT Citra Borneo Utama Tbk ranks #78 out of 1944 companies for Receivables Turnover. This places PT Citra Borneo Utama Tbk in the top 4% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 9.33. PT Citra Borneo Utama Tbk's value of 18.51 is 98.4% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Consumer Packaged Goods company?
The median Receivables Turnover among Consumer Packaged Goods companies is 9.33, based on 1,944 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. PT Citra Borneo Utama Tbk's current Receivables Turnover of 18.51 is 98.4% 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on PT Citra Borneo Utama Tbk and its competitors. For the Consumer Packaged Goods industry, the median Receivables Turnover is 9.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Citra Borneo Utama Tbk's current Receivables Turnover is 18.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Citra Borneo Utama Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Citra Borneo Utama Tbk (ISX:CBUT) is currently considered Significantly Undervalued. The stock's GF Value™ is Rp1,647.33, compared to a current price of Rp795.00 — trading 51.7% below its estimated fair value. The current Receivables Turnover is 18.51 and 98.4% above the Consumer Packaged Goods industry median of 9.33. PT Citra Borneo Utama Tbk's overall GF Score™ is 72/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For PT Citra Borneo Utama Tbk (ISX:CBUT), the current Receivables Turnover is 18.51 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 Citra Borneo Utama Tbk (ISX:CBUT) Overvalued in 2026?

Based on GuruFocus' analysis, PT Citra Borneo Utama Tbk stock appears to be undervalued. The current stock price of Rp795.00 is trading 51.7% below its estimated GF Value™ of Rp1,647.33. GuruFocus considers PT Citra Borneo Utama Tbk to be Significantly Undervalued.

Key valuation signals for ISX:CBUT:

  • Receivables Turnover: 18.51
  • GF Value™: Rp1,647.33 vs. price of Rp795.00 (51.7% below fair value)
  • GF Score™: 72/100
  • Industry Position: 98.4% above the Consumer Packaged Goods median (#78 of 1944)

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


PT Citra Borneo Utama Tbk Business Description

Address Jalan ASDP/Pelabuhan Roro Tempenek, Kumai Hulu, Kumai, Kabupaten Kotawaringin Barat, Kalimantan Tengah, Pangkalan Bun, IDN, 74181
PT Citra Borneo Utama Tbk is engaged in the downstream palm oil business. The company operates through a single segment focused on the processing and sale of palm oil and palm kernel derivative products, including refined palm oil, olein, stearin, and related products. Geographically, the majority is from the Overseas market.
72GF Score

Get the complete analysis for ISX:CBUT

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

Rp795.00
Price
Rp1,647.33
GF Value