PT Sepatu Bata Tbk (ISX:BATA) Return-on-Tangible-Equity: 0.00% (As of Jun. 2026)

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:BATA PT Sepatu Bata Tbk ISX:BATA
47 GF Score
Price Rp59.00
GF Value Rp43.62
! 7 Warning Signs
View Full Analysis

What is PT Sepatu Bata Tbk Return-on-Tangible-Equity?

PT Sepatu Bata Tbk ISX:BATA 47 Return-on-Tangible-Equity is 0.00% 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 1,023 Manufacturing - Apparel & Accessories companies, PT Sepatu Bata Tbk ranks worse than 97751.61% on this metric.

Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. PT Sepatu Bata Tbk's annualized net income for the quarter that ended in Jun. 2026 was Rp-105,464 Mil. PT Sepatu Bata Tbk's average shareholder tangible equity for the quarter that ended in Jun. 2026 was Rp-168,531 Mil. Therefore, PT Sepatu Bata Tbk's annualized Return-on-Tangible-Equity for the quarter that ended in Jun. 2026 was N/A%.

The historical rank and industry rank for PT Sepatu Bata Tbk's Return-on-Tangible-Equity or its related term are showing as below:

During the past 13 years, PT Sepatu Bata Tbk's highest Return-on-Tangible-Equity was 11.17%. The lowest was -338.08%. And the median was -11.53%.

ISX:BATA's Return-on-Tangible-Equity is not ranked *
in the Manufacturing - Apparel & Accessories industry.
Industry Median: 4.95
* Ranked among companies with meaningful Return-on-Tangible-Equity only.

PT Sepatu Bata Tbk  (ISX:BATA) Return-on-Tangible-Equity Explanation

Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.


Be Aware

Net Income is used.

Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.


PT Sepatu Bata Tbk Return-on-Tangible-Equity Related Terms


PT Sepatu Bata Tbk Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for PT Sepatu Bata Tbk's Return-on-Tangible-Equity 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 Sepatu Bata Tbk Return-on-Tangible-Equity Chart

PT Sepatu Bata Tbk Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only -11.53 -29.96 -92.50 -338.08 0.00

PT Sepatu Bata Tbk Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Return-on-Tangible-Equity 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 0.00 0.00 0.00 0.00 0.00

ISX:BATA vs NKE, DECK, ONON: Return-on-Tangible-Equity Comparison

For the Footwear & Accessories subindustry, PT Sepatu Bata Tbk's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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-Equity vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, PT Sepatu Bata Tbk's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where PT Sepatu Bata Tbk's Return-on-Tangible-Equity falls into.


ISX:BATA
47GF Score
PT Sepatu Bata Tbk ISX:BATA
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Sepatu Bata Tbk Return-on-Tangible-Equity Calculation

PT Sepatu Bata Tbk's annualized Return-on-Tangible-Equity for the fiscal year that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=-116227.279/( (-26777.167+-137511.74 )/ 2 )
=-116227.279/-82144.4535
=N/A %

PT Sepatu Bata Tbk's annualized Return-on-Tangible-Equity for the quarter that ended in Jun. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=-105463.92/( (-156036.723+-181025.265)/ 2 )
=-105463.92/-168530.994
=N/A %

* 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-Equity, the net income of the last fiscal year and the average total shareholder tangible equity 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. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of 0.00% mean?
PT Sepatu Bata Tbk (ISX:BATA) has a Return-on-Tangible-Equity of 0.00% as of Jun. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on PT Sepatu Bata Tbk and its competitors. According to the industry distribution chart, PT Sepatu Bata Tbk ranks #999999 out of 1023 companies in the Manufacturing - Apparel & Accessories industry.
Is PT Sepatu Bata Tbk's Return-on-Tangible-Equity too high?
PT Sepatu Bata Tbk's current Return-on-Tangible-Equity is 0.00%. Based on the distribution chart, PT Sepatu Bata Tbk ranks #999999 out of 1023 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-Equity compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, PT Sepatu Bata Tbk ranks #999999 out of 1023 companies for Return-on-Tangible-Equity. This places PT Sepatu Bata Tbk in the lower half of its industry. The industry median Return-on-Tangible-Equity is 4.95. 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-Equity for a Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Equity among Manufacturing - Apparel & Accessories companies is 4.95, based on 1,023 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity 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-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on PT Sepatu Bata Tbk and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Equity is 4.95 — 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-Equity is 0.00%. 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-Equity of 0.00%. 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-Equity is 0.00%. 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-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For PT Sepatu Bata Tbk (ISX:BATA), the current Return-on-Tangible-Equity is 0.00% 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-Equity: 0.00%
  • GF Value™: Rp43.62 vs. price of Rp59.00 (35.3% above fair value)
  • GF Score™: 47/100 with 7 warning signs

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.


PT Sepatu Bata Tbk Business Description

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

Rp59.00
Price
Rp43.62
GF Value