PT Yupi Indo Jelly Gum Tbk (ISX:YUPI) Return-on-Tangible-Asset: 18.44% (As of Jun. 2026) — 22% 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:YUPI PT Yupi Indo Jelly Gum Tbk ISX:YUPI
15 GF Score
Price Rp1,300.00
! 4 Warning Signs
View Full Analysis

What is PT Yupi Indo Jelly Gum Tbk Return-on-Tangible-Asset?

PT Yupi Indo Jelly Gum Tbk ISX:YUPI +1.17% 15 Return-on-Tangible-Asset is 18.44% as of Jun. 2026, which is 22% below its 10-year median of 23.70. GuruFocus rates ISX:YUPI with a GF Score™ of 15/100. The stock has 4 warning signs investors should review. Among 1,995 Consumer Packaged Goods companies, PT Yupi Indo Jelly Gum Tbk ranks better than 95.24% 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 Yupi Indo Jelly Gum Tbk's annualized Net Income for the quarter that ended in Jun. 2026 was Rp581,529 Mil. PT Yupi Indo Jelly Gum Tbk's average total tangible assets for the quarter that ended in Jun. 2026 was Rp3,154,180 Mil. Therefore, PT Yupi Indo Jelly Gum Tbk's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 was 18.44%.

The historical rank and industry rank for PT Yupi Indo Jelly Gum Tbk's Return-on-Tangible-Asset or its related term are showing as below:

ISX:YUPI' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 19.68   Med: 23.7   Max: 24.19
Current: 19.68

During the past 5 years, PT Yupi Indo Jelly Gum Tbk's highest Return-on-Tangible-Asset was 24.19%. The lowest was 19.68%. And the median was 23.70%.

ISX:YUPI's Return-on-Tangible-Asset is ranked better than
95.24% of 1995 companies
in the Consumer Packaged Goods industry
Industry Median: 3.52 vs ISX:YUPI: 19.68

PT Yupi Indo Jelly Gum Tbk  (ISX:YUPI) 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 Yupi Indo Jelly Gum Tbk Return-on-Tangible-Asset Related Terms


PT Yupi Indo Jelly Gum Tbk Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for PT Yupi Indo Jelly Gum 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 Yupi Indo Jelly Gum Tbk Return-on-Tangible-Asset Chart

PT Yupi Indo Jelly Gum Tbk Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
24.19 21.98 23.82 23.70 22.02

PT Yupi Indo Jelly Gum Tbk Quarterly Data
Dec21 Dec22 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 16.63 19.30 19.05 23.39 18.44

ISX:YUPI vs MDLZ, HSY, TR: Return-on-Tangible-Asset Comparison

For the Confectioners subindustry, PT Yupi Indo Jelly Gum 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 Yupi Indo Jelly Gum Tbk Return-on-Tangible-Asset vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, PT Yupi Indo Jelly Gum Tbk's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where PT Yupi Indo Jelly Gum Tbk's Return-on-Tangible-Asset falls into.


ISX:YUPI
15GF Score
PT Yupi Indo Jelly Gum Tbk ISX:YUPI
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Yupi Indo Jelly Gum Tbk Return-on-Tangible-Asset Calculation

PT Yupi Indo Jelly Gum 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 )
=613139.706/( (2673158.734+2896571.561)/ 2 )
=613139.706/2784865.1475
=22.02 %

PT Yupi Indo Jelly Gum Tbk's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=581529.056/( (3158479.28+3149880.338)/ 2 )
=581529.056/3154179.809
=18.44 %

* 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 18.44% mean?
PT Yupi Indo Jelly Gum Tbk (ISX:YUPI) has a Return-on-Tangible-Asset of 18.44% 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 Yupi Indo Jelly Gum Tbk and its competitors. This is 22% below median its historical median of 23.70. Over the past decade, PT Yupi Indo Jelly Gum Tbk's Return-on-Tangible-Asset has ranged from 19.68 to 24.19. According to the industry distribution chart, PT Yupi Indo Jelly Gum Tbk ranks #95 out of 1995 companies in the Consumer Packaged Goods industry, placing it in the top 4.8%.
Is PT Yupi Indo Jelly Gum Tbk's Return-on-Tangible-Asset too high?
PT Yupi Indo Jelly Gum Tbk's current Return-on-Tangible-Asset of 18.44% is 22% below median its 10-year median of 23.70. Over the past 10 years, this metric has ranged from a low of 19.68 to a high of 24.19. The Consumer Packaged Goods industry median Return-on-Tangible-Asset is 3.52. PT Yupi Indo Jelly Gum Tbk's value of 18.44% is 423.9% above this industry median. Based on the distribution chart, PT Yupi Indo Jelly Gum Tbk ranks #95 out of 1995 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, PT Yupi Indo Jelly Gum Tbk has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does PT Yupi Indo Jelly Gum Tbk's Return-on-Tangible-Asset compare to MDLZ and HSY?
According to the Consumer Packaged Goods industry distribution chart, PT Yupi Indo Jelly Gum Tbk ranks #95 out of 1995 companies for Return-on-Tangible-Asset. This places PT Yupi Indo Jelly Gum Tbk in the top 5% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.52. PT Yupi Indo Jelly Gum Tbk's value of 18.44% is 423.9% above this benchmark. Historically, PT Yupi Indo Jelly Gum Tbk's own Return-on-Tangible-Asset has ranged from 19.68 to 24.19 over the past decade. While the company's 10-year median is 23.70 vs. the industry median of 3.52, PT Yupi Indo Jelly Gum Tbk has consistently been above 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 Return-on-Tangible-Asset for a Consumer Packaged Goods company?
The median Return-on-Tangible-Asset among Consumer Packaged Goods companies is 3.52, based on 1,995 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. PT Yupi Indo Jelly Gum Tbk's current Return-on-Tangible-Asset of 18.44% is 423.9% 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 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 Yupi Indo Jelly Gum Tbk and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Asset is 3.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Yupi Indo Jelly Gum Tbk's current Return-on-Tangible-Asset is 18.44%, which is 22% below median its own 10-year median of 23.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Yupi Indo Jelly Gum Tbk stock overvalued right now?
PT Yupi Indo Jelly Gum Tbk (ISX:YUPI) has a current Return-on-Tangible-Asset of 18.44%. The current Return-on-Tangible-Asset is 18.44%, which is 22% below median its 10-year median of 23.70 and 423.9% above the Consumer Packaged Goods industry median of 3.52. PT Yupi Indo Jelly Gum Tbk's overall GF Score™ is 15/100 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 Yupi Indo Jelly Gum Tbk (ISX:YUPI), the current Return-on-Tangible-Asset is 18.44% 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.

PT Yupi Indo Jelly Gum Tbk Business Description

Address Jl. Pancasila IV, Desa Cicadas, Kecamatan Gunung Putri, Kabupaten Bogor, Jawa Barat, IDN, 16964
PT Yupi Indo Jelly Gum Tbk is a Indonesian manufacturer specializing in gummy candies. The company markets its products under brands such as Yupi, Just for Fun and Gummy Zone. It offers a diverse range of over 60 products across four main categories namely Gummy, Bolicious, Extruded Soft Candy, and Marshmallow.
15GF Score

Get the complete analysis for ISX:YUPI

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

Rp1,300.00
Price