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.
PT Sepatu Bata TbkISX:BATA 47 Return-on-Tangible-Asset is -40.74% as of Jun. 2026. GuruFocus rates ISX:BATA with a GF Score™ of 47/100 and a GF Value™ of Rp43.62. The stock has 7 warning signs investors should review. Among 1,069 Manufacturing - Apparel & Accessories companies, PT Sepatu Bata Tbk ranks worse than 97.47% 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 Sepatu Bata Tbk's annualizedNet Income for the quarter that ended in Jun. 2026 was Rp-105,464 Mil. PT Sepatu Bata Tbk's average total tangible assets for the quarter that ended in Jun. 2026 was Rp258,842 Mil. Therefore, PT Sepatu Bata Tbk's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 was -40.74%.
The historical rank and industry rank for PT Sepatu Bata Tbk's Return-on-Tangible-Asset or its related term are showing as below:
ISX:BATA'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -41.2 Med: -11.55 Max: 7.84
Current: -41.2
During the past 13 years, PT Sepatu Bata Tbk's highest Return-on-Tangible-Asset was 7.84%. The lowest was -41.20%. And the median was -11.55%.
ISX:BATA's Return-on-Tangible-Asset is ranked worse than 97.47% of 1069
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 2.36
vs ISX:BATA: -41.20
PT Sepatu Bata Tbk (ISX:BATA) 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 companys 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 companys 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 Sepatu Bata Tbk Return-on-Tangible-Asset Related Terms
PT Sepatu Bata Tbk Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for PT Sepatu Bata 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.
ISX:BATA vs NKE, DECK, ONON: Return-on-Tangible-Asset Comparison
For the Footwear & Accessories subindustry, PT Sepatu Bata 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 Sepatu Bata Tbk Return-on-Tangible-Asset vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, PT Sepatu Bata Tbk's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where PT Sepatu Bata Tbk's Return-on-Tangible-Asset 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 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 (Jun. 2026) net income data.
What does a Return-on-Tangible-Asset of -40.74% mean?
PT Sepatu Bata Tbk (ISX:BATA) has a Return-on-Tangible-Asset of -40.74% as of Jun. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on PT Sepatu Bata Tbk and its competitors. According to the industry distribution chart, PT Sepatu Bata Tbk ranks #1042 out of 1069 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 97.5%.
Is PT Sepatu Bata Tbk's Return-on-Tangible-Asset too high?
PT Sepatu Bata Tbk's current Return-on-Tangible-Asset is -40.74%. Based on the distribution chart, PT Sepatu Bata Tbk ranks #1042 out of 1069 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, PT Sepatu Bata Tbk has a GF Score™ of 47/100, reflecting its overall financial health beyond just this single metric.
How does PT Sepatu Bata Tbk's Return-on-Tangible-Asset compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, PT Sepatu Bata Tbk ranks #1042 out of 1069 companies for Return-on-Tangible-Asset. This places PT Sepatu Bata Tbk in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.36. 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 a Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Asset among Manufacturing - Apparel & Accessories companies is 2.36, based on 1,069 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. 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 Sepatu Bata Tbk and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Asset is 2.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Sepatu Bata Tbk's current Return-on-Tangible-Asset is -40.74%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Sepatu Bata Tbk stock overvalued right now?
PT Sepatu Bata Tbk (ISX:BATA) has a current Return-on-Tangible-Asset of -40.74%. The stock's GF Value™ is Rp43.62, compared to a current price of Rp59.00 — trading 35.3% above its estimated fair value. The current Return-on-Tangible-Asset is -40.74%. PT Sepatu Bata Tbk's overall GF Score™ is 47/100 with 7 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 Sepatu Bata Tbk (ISX:BATA), the current Return-on-Tangible-Asset is -40.74% as of Jun. 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 Sepatu Bata Tbk (ISX:BATA) Overvalued in 2026?
Based on GuruFocus' analysis, PT Sepatu Bata Tbk stock appears to be overvalued.
The current stock price of Rp59.00 is trading 35.3% above its estimated GF Value™ of Rp43.62.
Key valuation signals for ISX:BATA:
Return-on-Tangible-Asset: -40.74%
GF Value™: Rp43.62 vs. price of Rp59.00 (35.3% above fair value)
No single metric tells the full story. See the ISX:BATA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AddressGedung Ventura Lantai 7 Unit 701, Jalan RA. Kartini Kav. 26, RT.12/RW.6, Cilandak Barat, Kecamatan Cilandak, Kota Jakarta Selatan, Jakarta, IDN, 12430
PT Sepatu Bata Tbk is engaged in the footwear manufacturing and retail industry. It presents a range of footwear comprising leather shoes, sandals, built-up canvas shoes, casual shoes, sports shoes, industrial safety footwear, and injection-molded shoes. The products are marketed by the company under various brand names, such as Bata, which is its main brand; North Star; Power; Bubblegummers; Marie Claire; Pata Pata, and Weinbrenne. Its segment comprises Retail, E-commerce, Industrial, export-related parties, and Others.
47GF Score
Get the complete analysis for ISX:BATA
Return-on-Tangible-Asset 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:BATA has been successfully added to your 
