PT Acset Indonusa TbkISX:ACST +1.32%48 3-Year ROIIC % is 34.72 as of Dec. 2025, which is 686% above its 10-year median of 4.42. GuruFocus rates ISX:ACST with a GF Score™ of 48/100 and a GF Value™ of Rp76.73 (Fairly Valued). The stock has 10 warning signs investors should review. Among 1,682 Construction companies, PT Acset Indonusa Tbk ranks better than 83.23% on this metric.
3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year.
PT Acset Indonusa Tbk's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 34.72%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for PT Acset Indonusa Tbk's 3-Year ROIIC % or its related term are showing as below:
ISX:ACST's 3-Year ROIIC % is ranked better than 83.23% of 1682
companies
in the Construction industry
Industry Median: 4.675
vs ISX:ACST: 34.72
Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.
High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
Be Aware
It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.
PT Acset Indonusa Tbk 3-Year ROIIC % Related Terms
PT Acset Indonusa Tbk 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for PT Acset Indonusa Tbk's 3-Year ROIIC % 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.
ISX:ACST vs PWR, FIX, EME: 3-Year ROIIC % Comparison
For the Engineering & Construction subindustry, PT Acset Indonusa Tbk's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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 Acset Indonusa Tbk 3-Year ROIIC % vs Construction Industry
For the Construction industry and Industrials sector, PT Acset Indonusa Tbk's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where PT Acset Indonusa Tbk's 3-Year ROIIC % falls into.
PT Acset Indonusa Tbk's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:
3-Year ROIIC %
=
3-Year Incremental Net Operating Profit After Taxes (NOPAT)**
/
3-Year Incremental Invested Capital**
=
( 28183 (Dec. 2025) - -493220.1904 (Dec. 2022) )
/
( 2785461 (Dec. 2025) - 1283656 (Dec. 2022) )
=
521403.1904
/
1501805
=
34.72%***
* 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.
** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.
PT Acset Indonusa Tbk (ISX:ACST) has a 3-Year ROIIC % of 34.72 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on PT Acset Indonusa Tbk and its competitors. This is 686% above median its historical median of 4.42. According to the industry distribution chart, PT Acset Indonusa Tbk ranks #282 out of 1682 companies in the Construction industry, placing it in the top 16.8%.
Is PT Acset Indonusa Tbk's 3-Year ROIIC % too high?
PT Acset Indonusa Tbk's current 3-Year ROIIC % of 34.72 is 686% above median its 10-year median of 4.42. The Construction industry median 3-Year ROIIC % is 4.68. PT Acset Indonusa Tbk's value of 34.72 is 642.7% above this industry median. Based on the distribution chart, PT Acset Indonusa Tbk ranks #282 out of 1682 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, PT Acset Indonusa Tbk has a GF Score™ of 48/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does PT Acset Indonusa Tbk's 3-Year ROIIC % compare to PWR and FIX?
According to the Construction industry distribution chart, PT Acset Indonusa Tbk ranks #282 out of 1682 companies for 3-Year ROIIC %. This places PT Acset Indonusa Tbk in the top 17% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 4.68. PT Acset Indonusa Tbk's value of 34.72 is 642.7% above this benchmark. While the company's 10-year median is 4.42 vs. the industry median of 4.68, PT Acset Indonusa 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 3-Year ROIIC % for a Construction company?
The median 3-Year ROIIC % among Construction companies is 4.68, based on 1,682 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. PT Acset Indonusa Tbk's current 3-Year ROIIC % of 34.72 is 642.7% 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on PT Acset Indonusa Tbk and its competitors. For the Construction industry, the median 3-Year ROIIC % is 4.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Acset Indonusa Tbk's current 3-Year ROIIC % is 34.72, which is 686% above median its own 10-year median of 4.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Acset Indonusa Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Acset Indonusa Tbk (ISX:ACST) is currently considered Fairly Valued. The stock's GF Value™ is Rp76.73, compared to a current price of Rp77.00 — trading 0.4% above its estimated fair value. The current 3-Year ROIIC % is 34.72, which is 686% above median its 10-year median of 4.42 and 642.7% above the Construction industry median of 4.68. PT Acset Indonusa Tbk's overall GF Score™ is 48/100 with 10 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For PT Acset Indonusa Tbk (ISX:ACST), the current 3-Year ROIIC % is 34.72 as of Dec. 2025. 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 Acset Indonusa Tbk (ISX:ACST) Overvalued in 2026?
Based on GuruFocus' analysis, PT Acset Indonusa Tbk stock appears to be overvalued.
The current stock price of Rp77.00 is trading 0.4% above its estimated GF Value™ of Rp76.73.
GuruFocus considers PT Acset Indonusa Tbk to be Fairly Valued.
Key valuation signals for ISX:ACST:
3-Year ROIIC %: 34.72 (686% above median its 10-year median of 4.42)
GF Value™: Rp76.73 vs. price of Rp77.00 (0.4% above fair value)
Industry Position: 642.7% above the Construction median (#282 of 1682)
No single metric tells the full story. See the ISX:ACST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Acset Indonusa Tbk is an Indonesia-based company which is mainly engaged in the building and construction sector. The company operates through three segments namely Construction, Construction Support Services, and Trading. The majority of the revenue is generated from the Construction segment. Additionally, it is also involved in business activities such as building department stores, hotels, offices, apartments, bridges, and others.
48GF Score
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