PT Arwana Citramulia Tbk (ISX:ARNA) ROC %: 17.16% (As of Mar. 2026)

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ISX:ARNA PT Arwana Citramulia Tbk ISX:ARNA
59 GF Score
Price Rp462.00
GF Value Rp834.84
Valuation Significantly Undervalued
! 4 Warning Signs
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What is PT Arwana Citramulia Tbk ROC %?

PT Arwana Citramulia Tbk ISX:ARNA 59 ROC % is 17.16% as of Mar. 2026. GuruFocus rates ISX:ARNA with a GF Score™ of 59/100 and a GF Value™ of Rp834.84 (Significantly Undervalued). The stock has 4 warning signs investors should review.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. PT Arwana Citramulia Tbk's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 17.16%.

As of today (2026-07-18), PT Arwana Citramulia Tbk's WACC % is 6.22%. PT Arwana Citramulia Tbk's ROC % is 19.87% (calculated using TTM income statement data). PT Arwana Citramulia Tbk generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.


PT Arwana Citramulia Tbk  (ISX:ARNA) ROC % Explanation

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. The reason book values of debt and equity are used is because the book values are the capital the company received when issuing the debt or receiving the equity investments.

There are four key components to this definition. The first is the use of operating income or EBIT rather than net income in the numerator. The second is the tax adjustment to this operating income or EBIT, computed as a hypothetical tax based on an effective or marginal tax rate. The third is the use of book values for invested capital, rather than market values. The final is the timing difference; the capital invested is from the end of the prior year whereas the operating income or EBIT is the current year's number.

Why is ROC % important?

Because it costs money to raise capital. A firm that generates higher returns on investment than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.

As of today, PT Arwana Citramulia Tbk's WACC % is 6.22%. PT Arwana Citramulia Tbk's ROC % is 19.87% (calculated using TTM income statement data). PT Arwana Citramulia Tbk generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.


Be Aware

Like ROE % and ROA %, ROC % is calculated with only 12 months of 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.


PT Arwana Citramulia Tbk ROC % Related Terms


PT Arwana Citramulia Tbk ROC % Historical Data

* Premium members only.

The historical data trend for PT Arwana Citramulia Tbk's ROC % 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 Arwana Citramulia Tbk ROC % Chart

PT Arwana Citramulia Tbk Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 39.09 42.55 26.98 23.64 21.18

PT Arwana Citramulia Tbk Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROC % 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 23.54 21.13 21.19 19.85 17.16
ISX:ARNA
59GF Score
PT Arwana Citramulia Tbk ISX:ARNA
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Arwana Citramulia Tbk ROC % Calculation

PT Arwana Citramulia Tbk's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2025 is calculated as:

ROC % (A: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=528090.726 * ( 1 - 22.48% )/( (1833239.372 + 2031590.634)/ 2 )
=409375.9307952/1932415.003
=21.18 %

where

Invested Capital(A: Dec. 2024 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=2661363.62 - 436237.374 - ( 391886.874 - max(0, 717936.133 - 1506249.726+391886.874))
=1833239.372

Invested Capital(A: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=2883857.831 - 474322.343 - ( 377944.854 - max(0, 740050.716 - 1429219.005+377944.854))
=2031590.634

PT Arwana Citramulia Tbk's annualized Return on Capital (ROC %) for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=446725.828 * ( 1 - 22.66% )/( (2031590.634 + 1995355.617)/ 2 )
=345497.7553752/2013473.1255
=17.16 %

where

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=2883857.831 - 474322.343 - ( 377944.854 - max(0, 740050.716 - 1429219.005+377944.854))
=2031590.634

Invested Capital(Q: Mar. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=2947638.445 - 488708.805 - ( 463574.023 - max(0, 729028.819 - 1451292.405+463574.023))
=1995355.617

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) data. The tax rate is limited to between 0% and 100%.

* 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.

Frequently Asked Questions Learn more about ROC % →
What does a ROC % of 17.16% mean?
PT Arwana Citramulia Tbk (ISX:ARNA) has a ROC % of 17.16% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on PT Arwana Citramulia Tbk and its competitors.
Is PT Arwana Citramulia Tbk's ROC % too high?
PT Arwana Citramulia Tbk's current ROC % is 17.16%. The Construction industry median ROC % is 4.67. PT Arwana Citramulia Tbk's value of 17.16% is 267.8% above this industry median. Overall, PT Arwana Citramulia Tbk has a GF Score™ of 59/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Arwana Citramulia Tbk's ROC % compare to TT and JCI?
PT Arwana Citramulia Tbk's ROC % of 17.16% can be compared against companies in the Construction industry. The industry median ROC % is 4.67. PT Arwana Citramulia Tbk's value of 17.16% is 267.8% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROC % for a Construction company?
The median ROC % among Construction companies is 4.67, based on 1,758 companies in the industry. Companies in the top quartile (top 25%) have a ROC % significantly above this median, while those in the bottom quartile fall well below. However, ROC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. PT Arwana Citramulia Tbk's current ROC % of 17.16% is 267.8% 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 ROC % mean?
A high ROC % can signal that a stock is expensive relative to its fundamentals. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on PT Arwana Citramulia Tbk and its competitors. For the Construction industry, the median ROC % is 4.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Arwana Citramulia Tbk's current ROC % is 17.16%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Arwana Citramulia Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Arwana Citramulia Tbk (ISX:ARNA) is currently considered Significantly Undervalued. The stock's GF Value™ is Rp834.84, compared to a current price of Rp462.00 — trading 44.7% below its estimated fair value. The current ROC % is 17.16% and 267.8% above the Construction industry median of 4.67. PT Arwana Citramulia Tbk's overall GF Score™ is 59/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROC % calculated?
ROC % is calculated from a company's financial statements. For PT Arwana Citramulia Tbk (ISX:ARNA), the current ROC % is 17.16% 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 Arwana Citramulia Tbk (ISX:ARNA) Overvalued in 2026?

Based on GuruFocus' analysis, PT Arwana Citramulia Tbk stock appears to be undervalued. The current stock price of Rp462.00 is trading 44.7% below its estimated GF Value™ of Rp834.84. GuruFocus considers PT Arwana Citramulia Tbk to be Significantly Undervalued.

Key valuation signals for ISX:ARNA:

  • ROC %: 17.16%
  • GF Value™: Rp834.84 vs. price of Rp462.00 (44.7% below fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 267.8% above the Construction median

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


PT Arwana Citramulia Tbk Business Description

Address Sentra Niaga Puri Indah, Blok T2 No. 24, Kembangan Selatan, West Jakarta, Jakarta, IDN, 11610
PT Arwana Citramulia Tbk is engaged in the manufacture and distribution of ceramic tiles in Indonesia. The company offers a range of ceramic tiles, including marble-look, granite-look, rustic, decorative, and wood-pattern tiles, marketed under the Arwana Ceramic Tiles brand. Its products are distributed through a wide network of distributors and retail outlets across Indonesia. The majority of the company's revenue is derived from the sale of ceramic tile products.
59GF Score

Get the complete analysis for ISX:ARNA

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

Rp462.00
Price
Rp834.84
GF Value