PT Citra Borneo Utama Tbk (ISX:CBUT) ROIC %: 9.83% (As of Mar. 2026)


ISX:CBUT PT Citra Borneo Utama Tbk ISX:CBUT
72 GF Score
Price Rp650.00
GF Value Rp1,641.53
Valuation Significantly Undervalued
! 1 Warning Sign
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What is PT Citra Borneo Utama Tbk ROIC %?

PT Citra Borneo Utama Tbk ISX:CBUT -6.47% 72 ROIC % is 9.83% as of Mar. 2026. GuruFocus rates ISX:CBUT with a GF Score™ of 72/100 and a GF Value™ of Rp1,641.53 (Significantly Undervalued). The stock has 1 warning sign investors should review.

ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. PT Citra Borneo Utama Tbk's annualized return on invested capital (ROIC %) for the quarter that ended in Mar. 2026 was 9.83%.

As of today (2026-06-27), PT Citra Borneo Utama Tbk's WACC % is 9.30%. PT Citra Borneo Utama Tbk's ROIC % is 8.10% (calculated using TTM income statement data). PT Citra Borneo Utama Tbk earns returns that do not match up to its cost of capital. It will destroy value as it grows.


PT Citra Borneo Utama Tbk  (ISX:CBUT) ROIC % Explanation

ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. 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 ROIC % 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 Citra Borneo Utama Tbk's WACC % is 9.30%. PT Citra Borneo Utama Tbk's ROIC % is 8.10% (calculated using TTM income statement data). PT Citra Borneo Utama Tbk earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Be Aware

Like ROE % and ROA %, ROIC % 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 Citra Borneo Utama Tbk ROIC % Related Terms


PT Citra Borneo Utama Tbk ROIC % Historical Data

* Premium members only.

The historical data trend for PT Citra Borneo Utama Tbk's ROIC % 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 Citra Borneo Utama Tbk ROIC % Chart

PT Citra Borneo Utama Tbk Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROIC %
Get a 7-Day Free Trial 24.21 20.36 11.16 2.88 8.97

PT Citra Borneo Utama Tbk Quarterly Data
Mar21 Jun21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROIC % 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 13.22 4.34 5.88 10.43 9.83

ISX:CBUT vs KHC, GIS: ROIC % Comparison

For the Packaged Foods subindustry, PT Citra Borneo Utama Tbk's ROIC %, along with its competitors' market caps and ROIC % 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 Citra Borneo Utama Tbk ROIC % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, PT Citra Borneo Utama Tbk's ROIC % distribution charts can be found below:

* The bar in red indicates where PT Citra Borneo Utama Tbk's ROIC % falls into.


ISX:CBUT
72GF Score
PT Citra Borneo Utama Tbk ISX:CBUT
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Citra Borneo Utama Tbk ROIC % Calculation

PT Citra Borneo Utama Tbk's annualized Return on Invested Capital (ROIC %) for the fiscal year that ended in Dec. 2025 is calculated as:

ROIC % (A: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=369584 * ( 1 - 28.47% )/( (2894072 + 2998301)/ 2 )
=264363.4352/2946186.5
=8.97 %

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))
=4200319 - 284143 - ( 1022104 - max(0, 2547153 - 3591721+1022104))
=2894072

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))
=4117814 - 834678 - ( 284835 - max(0, 2286662 - 2811840+284835))
=2998301

PT Citra Borneo Utama Tbk's annualized Return on Invested Capital (ROIC %) for the quarter that ended in Mar. 2026 is calculated as:

ROIC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=389004 * ( 1 - 22.91% )/( (2998301 + 3105963)/ 2 )
=299883.1836/3052132
=9.83 %

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))
=4117814 - 834678 - ( 284835 - max(0, 2286662 - 2811840+284835))
=2998301

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))
=4035432 - 587154 - ( 342315 - max(0, 2174719 - 2670336+342315))
=3105963

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 ROIC % →
What does a ROIC % of 9.83% mean?
PT Citra Borneo Utama Tbk (ISX:CBUT) has a ROIC % of 9.83% as of Mar. 2026. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on PT Citra Borneo Utama Tbk and its competitors.
Is PT Citra Borneo Utama Tbk's ROIC % too high?
PT Citra Borneo Utama Tbk's current ROIC % is 9.83%. The Consumer Packaged Goods industry median ROIC % is 5.14. PT Citra Borneo Utama Tbk's value of 9.83% is 91.2% above this industry median. Overall, PT Citra Borneo Utama Tbk has a GF Score™ of 72/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Citra Borneo Utama Tbk's ROIC % compare to KHC and GIS?
PT Citra Borneo Utama Tbk's ROIC % of 9.83% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROIC % is 5.14. PT Citra Borneo Utama Tbk's value of 9.83% is 91.2% 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 ROIC % for a Consumer Packaged Goods company?
The median ROIC % among Consumer Packaged Goods companies is 5.14, based on 1,948 companies in the industry. Companies in the top quartile (top 25%) have a ROIC % significantly above this median, while those in the bottom quartile fall well below. However, ROIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. PT Citra Borneo Utama Tbk's current ROIC % of 9.83% is 91.2% 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 ROIC % mean?
A high ROIC % can signal that a stock is expensive relative to its fundamentals. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on PT Citra Borneo Utama Tbk and its competitors. For the Consumer Packaged Goods industry, the median ROIC % is 5.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Citra Borneo Utama Tbk's current ROIC % is 9.83%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Citra Borneo Utama Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Citra Borneo Utama Tbk (ISX:CBUT) is currently considered Significantly Undervalued. The stock's GF Value™ is Rp1,641.53, compared to a current price of Rp650.00 — trading 60.4% below its estimated fair value. The current ROIC % is 9.83% and 91.2% above the Consumer Packaged Goods industry median of 5.14. PT Citra Borneo Utama Tbk's overall GF Score™ is 72/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROIC % calculated?
ROIC % is calculated from a company's financial statements. For PT Citra Borneo Utama Tbk (ISX:CBUT), the current ROIC % is 9.83% 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 Citra Borneo Utama Tbk (ISX:CBUT) Overvalued in 2026?

Based on GuruFocus' analysis, PT Citra Borneo Utama Tbk stock appears to be undervalued. The current stock price of Rp650.00 is trading 60.4% below its estimated GF Value™ of Rp1,641.53. GuruFocus considers PT Citra Borneo Utama Tbk to be Significantly Undervalued.

Key valuation signals for ISX:CBUT:

  • ROIC %: 9.83%
  • GF Value™: Rp1,641.53 vs. price of Rp650.00 (60.4% below fair value)
  • GF Score™: 72/100 with 1 warning sign
  • Industry Position: 91.2% above the Consumer Packaged Goods median

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


PT Citra Borneo Utama Tbk Business Description

Address Jalan ASDP/Pelabuhan Roro Tempenek, Kumai Hulu, Kumai, Kabupaten Kotawaringin Barat, Kalimantan Tengah, Pangkalan Bun, IDN, 74181
PT Citra Borneo Utama Tbk is engaged in the downstream palm oil business. The company operates through a single segment focused on the processing and sale of palm oil and palm kernel derivative products, including refined palm oil, olein, stearin, and related products. Geographically, the majority is from the Overseas market.
72GF Score

Get the complete analysis for ISX:CBUT

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

Rp650.00
Price
Rp1,641.53
GF Value