PT Dian Swastatika Sentosa Tbk (FRA:DSX) Return-on-Tangible-Asset: 7.43% (As of Mar. 2026) — 91% Above 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.

FRA:DSX PT Dian Swastatika Sentosa Tbk FRA:DSX
79 GF Score
Price €0.01
GF Value €0.02
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is PT Dian Swastatika Sentosa Tbk Return-on-Tangible-Asset?

PT Dian Swastatika Sentosa Tbk FRA:DSX -61.54% 79 Return-on-Tangible-Asset is 7.43% as of Mar. 2026, which is 91% above its 10-year median of 3.90. GuruFocus rates FRA:DSX with a GF Score™ of 79/100 and a GF Value™ of €0.02 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 185 Other Energy Sources companies, PT Dian Swastatika Sentosa Tbk ranks better than 78.38% on this metric.

Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. PT Dian Swastatika Sentosa Tbk's annualized Net Income for the quarter that ended in Mar. 2026 was €285 Mil. PT Dian Swastatika Sentosa Tbk's average total tangible assets for the quarter that ended in Mar. 2026 was €3,832 Mil. Therefore, PT Dian Swastatika Sentosa Tbk's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 7.43%.

The historical rank and industry rank for PT Dian Swastatika Sentosa Tbk's Return-on-Tangible-Asset or its related term are showing as below:

FRA:DSX' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -2.64   Med: 3.9   Max: 12.92
Current: 5.63

During the past 13 years, PT Dian Swastatika Sentosa Tbk's highest Return-on-Tangible-Asset was 12.92%. The lowest was -2.64%. And the median was 3.90%.

FRA:DSX's Return-on-Tangible-Asset is ranked better than
78.38% of 185 companies
in the Other Energy Sources industry
Industry Median: -0.51 vs FRA:DSX: 5.63

PT Dian Swastatika Sentosa Tbk  (FRA:DSX) Return-on-Tangible-Asset Explanation

Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.


Be Aware

Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the company’s earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a company’s tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).

Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.


PT Dian Swastatika Sentosa Tbk Return-on-Tangible-Asset Related Terms


PT Dian Swastatika Sentosa Tbk Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for PT Dian Swastatika Sentosa Tbk's Return-on-Tangible-Asset 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 Dian Swastatika Sentosa Tbk Return-on-Tangible-Asset Chart

PT Dian Swastatika Sentosa Tbk Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.35 12.84 8.83 9.40 5.44

PT Dian Swastatika Sentosa Tbk Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Return-on-Tangible-Asset 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 8.46 1.67 7.94 5.01 7.43

PT Dian Swastatika Sentosa Tbk Return-on-Tangible-Asset Competitor Comparison

For the Thermal Coal subindustry, PT Dian Swastatika Sentosa Tbk's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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 Dian Swastatika Sentosa Tbk Return-on-Tangible-Asset vs Other Energy Sources Industry

For the Other Energy Sources industry and Energy sector, PT Dian Swastatika Sentosa Tbk's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where PT Dian Swastatika Sentosa Tbk's Return-on-Tangible-Asset falls into.


FRA:DSX
79GF Score
PT Dian Swastatika Sentosa Tbk FRA:DSX
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Dian Swastatika Sentosa Tbk Return-on-Tangible-Asset Calculation

PT Dian Swastatika Sentosa Tbk's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=196.88/( (3504.484+3729.695)/ 2 )
=196.88/3617.0895
=5.44 %

PT Dian Swastatika Sentosa Tbk's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=284.62/( (3729.695+3934.926)/ 2 )
=284.62/3832.3105
=7.43 %

* 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 the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data, the Net Income data used here is four times the quarterly (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of 7.43% mean?
PT Dian Swastatika Sentosa Tbk (FRA:DSX) has a Return-on-Tangible-Asset of 7.43% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on PT Dian Swastatika Sentosa Tbk and its competitors. This is 91% above median its historical median of 3.90. According to the industry distribution chart, PT Dian Swastatika Sentosa Tbk ranks #40 out of 185 companies in the Other Energy Sources industry, placing it in the top 21.6%.
Is PT Dian Swastatika Sentosa Tbk's Return-on-Tangible-Asset too high?
PT Dian Swastatika Sentosa Tbk's current Return-on-Tangible-Asset of 7.43% is 91% above median its 10-year median of 3.90. Based on the distribution chart, PT Dian Swastatika Sentosa Tbk ranks #40 out of 185 companies in the Other Energy Sources industry, which is in the top quartile — a strong position relative to peers. Overall, PT Dian Swastatika Sentosa Tbk has a GF Score™ of 79/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does PT Dian Swastatika Sentosa Tbk's Return-on-Tangible-Asset compare to competitors?
According to the Other Energy Sources industry distribution chart, PT Dian Swastatika Sentosa Tbk ranks #40 out of 185 companies for Return-on-Tangible-Asset. This places PT Dian Swastatika Sentosa Tbk in the top 22% of its industry — outperforming the majority of peers. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Asset for an Other Energy Sources company?
A good Return-on-Tangible-Asset depends on the Other Energy Sources industry context. However, Return-on-Tangible-Asset 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 Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on PT Dian Swastatika Sentosa Tbk and its competitors. PT Dian Swastatika Sentosa Tbk's current Return-on-Tangible-Asset is 7.43%, which is 91% above median its own 10-year median of 3.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Dian Swastatika Sentosa Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Dian Swastatika Sentosa Tbk (FRA:DSX) is currently considered Possible Value Trap. The stock's GF Value™ is €0.02, compared to a current price of €0.01 — trading 50% below its estimated fair value. The current Return-on-Tangible-Asset is 7.43%, which is 91% above median its 10-year median of 3.90. PT Dian Swastatika Sentosa Tbk's overall GF Score™ is 79/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For PT Dian Swastatika Sentosa Tbk (FRA:DSX), the current Return-on-Tangible-Asset is 7.43% 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 Dian Swastatika Sentosa Tbk (FRA:DSX) Overvalued in 2026?

Based on GuruFocus' analysis, PT Dian Swastatika Sentosa Tbk stock appears to be undervalued. The current stock price of €0.01 is trading 50% below its estimated GF Value™ of €0.02. GuruFocus considers PT Dian Swastatika Sentosa Tbk to be Possible Value Trap.

Key valuation signals for FRA:DSX:

  • Return-on-Tangible-Asset: 7.43% (91% above median its 10-year median of 3.90)
  • GF Value™: €0.02 vs. price of €0.01 (50% below fair value)
  • GF Score™: 79/100 with 4 warning signs

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


PT Dian Swastatika Sentosa Tbk Business Description

Other Exchanges DSSA:IndonesiaDSX:Germany
Address Jl. M.H Thamrin No. 51, Tower II, 24th Floor, Sinar Mas Land Plaza, Jakarta, IDN, 10350
PT Dian Swastatika Sentosa Tbk is engaged in coal mining and trading. The company conducts its business activities through various segments such as the supply of steam and electricity, fertilizer and chemicals trading, rent, and coal mining and trading, which is also its key revenue-generating segment. Geographically, the company operates in Indonesia, China, India, Korea, Southeast Asia (excluding Indonesia), and other regions. The company of sales is from Indonesia.
79GF Score

Get the complete analysis for FRA:DSX

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

€0.01
Price
€0.02
GF Value