PT Golden Flower Tbk (ISX:POLU) ROA %: -0.44% (As of Mar. 2026)


ISX:POLU PT Golden Flower Tbk ISX:POLU
47 GF Score
Price Rp12,400.00
GF Value Rp1,640.35
Valuation Significantly Overvalued
! 1 Warning Sign
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What is PT Golden Flower Tbk ROA %?

PT Golden Flower Tbk ISX:POLU -1.59% 47 ROA % is -0.44% as of Mar. 2026. GuruFocus rates ISX:POLU with a GF Score™ of 47/100 and a GF Value™ of Rp1,640.35 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,061 Manufacturing - Apparel & Accessories companies, PT Golden Flower Tbk ranks worse than 88.22% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. PT Golden Flower Tbk's annualized Net Income for the quarter that ended in Mar. 2026 was Rp-1,068 Mil. PT Golden Flower Tbk's average Total Assets over the quarter that ended in Mar. 2026 was Rp241,679 Mil. Therefore, PT Golden Flower Tbk's annualized ROA % for the quarter that ended in Mar. 2026 was -0.44%.

The historical rank and industry rank for PT Golden Flower Tbk's ROA % or its related term are showing as below:

ISX:POLU' s ROA % Range Over the Past 10 Years
Min: -21.23   Med: -1.31   Max: 2.95
Current: -8.95

During the past 10 years, PT Golden Flower Tbk's highest ROA % was 2.95%. The lowest was -21.23%. And the median was -1.31%.

ISX:POLU's ROA % is ranked worse than
88.22% of 1061 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.88 vs ISX:POLU: -8.95

PT Golden Flower Tbk  (ISX:POLU) ROA % Explanation

ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A bank’s ROA % is typically well under 2%.

Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:

ROA %(Q: Mar. 2026 )
=Net Income/Total Assets
=-1067.888/241679.4235
=(Net Income / Revenue)*(Revenue / Total Assets)
=(-1067.888 / 181467.128)*(181467.128 / 241679.4235)
=Net Margin %*Asset Turnover
=-0.59 %*0.7509
=-0.44 %

Note: The Net Income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) revenue data.

* 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.


Be Aware

Like ROE, ROA % 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. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % 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 ROA % may indicate vulnerability in the durability of the competitive advantage.

E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.


PT Golden Flower Tbk ROA % Related Terms


PT Golden Flower Tbk ROA % Historical Data

* Premium members only.

The historical data trend for PT Golden Flower Tbk's ROA % 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 Golden Flower Tbk ROA % Chart

PT Golden Flower Tbk Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -21.23 -3.04 -7.49 -0.67 -5.88

PT Golden Flower Tbk Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROA % 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 13.25 0.43 6.32 -40.13 -0.44

ISX:POLU vs RL, LEVI, VFC: ROA % Comparison

For the Apparel Manufacturing subindustry, PT Golden Flower Tbk's ROA %, along with its competitors' market caps and ROA % 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 Golden Flower Tbk ROA % vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, PT Golden Flower Tbk's ROA % distribution charts can be found below:

* The bar in red indicates where PT Golden Flower Tbk's ROA % falls into.


ISX:POLU
47GF Score
PT Golden Flower Tbk ISX:POLU
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Golden Flower Tbk ROA % Calculation

PT Golden Flower Tbk's annualized ROA % for the fiscal year that ended in Dec. 2025 is calculated as:

ROA %=Net Income (A: Dec. 2025 )/( (Total Assets (A: Dec. 2024 )+Total Assets (A: Dec. 2025 ))/ count )
=-13108.43/( (204681.517+241270.594)/ 2 )
=-13108.43/222976.0555
=-5.88 %

PT Golden Flower Tbk's annualized ROA % for the quarter that ended in Mar. 2026 is calculated as:

ROA %=Net Income (Q: Mar. 2026 )/( (Total Assets (Q: Dec. 2025 )+Total Assets (Q: Mar. 2026 ))/ count )
=-1067.888/( (241270.594+242088.253)/ 2 )
=-1067.888/241679.4235
=-0.44 %

* 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 ROA %, the net income of the last fiscal year and the average total 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. ROA % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of -0.44% mean?
PT Golden Flower Tbk (ISX:POLU) has a ROA % of -0.44% as of Mar. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on PT Golden Flower Tbk and its competitors. According to the industry distribution chart, PT Golden Flower Tbk ranks #936 out of 1061 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 88.2%.
Is PT Golden Flower Tbk's ROA % too high?
PT Golden Flower Tbk's current ROA % is -0.44%. Based on the distribution chart, PT Golden Flower Tbk ranks #936 out of 1061 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, PT Golden Flower Tbk has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PT Golden Flower Tbk's ROA % compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, PT Golden Flower Tbk ranks #936 out of 1061 companies for ROA %. This places PT Golden Flower Tbk in the lower half of its industry. The industry median ROA % is 1.88. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROA % for a Manufacturing - Apparel & Accessories company?
The median ROA % among Manufacturing - Apparel & Accessories companies is 1.88, based on 1,061 companies in the industry. Companies in the top quartile (top 25%) have a ROA % significantly above this median, while those in the bottom quartile fall well below. However, ROA % 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 ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on PT Golden Flower Tbk and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROA % is 1.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Golden Flower Tbk's current ROA % is -0.44%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Golden Flower Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Golden Flower Tbk (ISX:POLU) is currently considered Significantly Overvalued. The stock's GF Value™ is Rp1,640.35, compared to a current price of Rp12,400.00 — trading 655.9% above its estimated fair value. The current ROA % is -0.44%. PT Golden Flower Tbk's overall GF Score™ is 47/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROA % calculated?
ROA % is calculated from a company's financial statements. For PT Golden Flower Tbk (ISX:POLU), the current ROA % is -0.44% 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 Golden Flower Tbk (ISX:POLU) Overvalued in 2026?

Based on GuruFocus' analysis, PT Golden Flower Tbk stock appears to be overvalued. The current stock price of Rp12,400.00 is trading 655.9% above its estimated GF Value™ of Rp1,640.35. GuruFocus considers PT Golden Flower Tbk to be Significantly Overvalued.

Key valuation signals for ISX:POLU:

  • ROA %: -0.44%
  • GF Value™: Rp1,640.35 vs. price of Rp12,400.00 (655.9% above fair value)
  • GF Score™: 47/100 with 1 warning sign

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


PT Golden Flower Tbk Business Description

Address Jalan Karimunjawa, Gedanganak Ungaran, Jawa Tengah, Semarang, IDN, 50519
PT Golden Flower Tbk is a garment manufacturer and exporter in Indonesia. The company's operating segment includes Ladies' blouses, Man shirts, and Uniform, accessories, and others. It generates maximum revenue from the Ladies' blouse segment. Some of its products include Non-Iron Shirt; Casual shirts; Skirt; Dresses; Night Wear and others.
47GF Score

Get the complete analysis for ISX:POLU

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

Rp12,400.00
Price
Rp1,640.35
GF Value