PT Atlas Resources Tbk (ISX:ARII) 3-Year ROIIC % : -24.56% (As of Dec. 2025)


ISX:ARII PT Atlas Resources Tbk ISX:ARII
62 GF Score
Price Rp272.00
GF Value Rp321.22
Valuation Modestly Undervalued
! 3 Warning Signs
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What is PT Atlas Resources Tbk 3-Year ROIIC %?

PT Atlas Resources Tbk ISX:ARII -2.86% 62 3-Year ROIIC % is -24.56 as of Dec. 2025. GuruFocus rates ISX:ARII with a GF Score™ of 62/100 and a GF Value™ of Rp321.22 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 169 Other Energy Sources companies, PT Atlas Resources Tbk ranks worse than 53.25% 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 Atlas Resources Tbk's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -24.56%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for PT Atlas Resources Tbk's 3-Year ROIIC % or its related term are showing as below:

ISX:ARII's 3-Year ROIIC % is ranked worse than
53.25% of 169 companies
in the Other Energy Sources industry
Industry Median: -19.55 vs ISX:ARII: -24.56

PT Atlas Resources Tbk  (ISX:ARII) 3-Year ROIIC % Explanation

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 Atlas Resources Tbk 3-Year ROIIC % Related Terms


PT Atlas Resources Tbk 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for PT Atlas Resources 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.

PT Atlas Resources Tbk 3-Year ROIIC % Chart

PT Atlas Resources Tbk Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -13.52 -451.04 27.79 -1.65 -24.56

PT Atlas Resources Tbk Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
3-Year ROIIC % 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 -24.56 0.00

PT Atlas Resources Tbk 3-Year ROIIC % Competitor Comparison

For the Thermal Coal subindustry, PT Atlas Resources 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 Atlas Resources Tbk 3-Year ROIIC % vs Other Energy Sources Industry

For the Other Energy Sources industry and Energy sector, PT Atlas Resources Tbk's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where PT Atlas Resources Tbk's 3-Year ROIIC % falls into.


ISX:ARII
62GF Score
PT Atlas Resources Tbk ISX:ARII
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Atlas Resources Tbk 3-Year ROIIC % Calculation

PT Atlas Resources 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**
=( -44783.731332 (Dec. 2025) - 472724.900993 (Dec. 2022) )/( 9354319.711 (Dec. 2025) - 7247575.772 (Dec. 2022) )
=-517508.632325/2106743.939
=-24.56%***

* 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.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of -24.56 mean?
PT Atlas Resources Tbk (ISX:ARII) has a 3-Year ROIIC % of -24.56 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 Atlas Resources Tbk and its competitors. According to the industry distribution chart, PT Atlas Resources Tbk ranks #90 out of 169 companies in the Other Energy Sources industry, placing it in the top 53.3%.
Is PT Atlas Resources Tbk's 3-Year ROIIC % too high?
PT Atlas Resources Tbk's current 3-Year ROIIC % is -24.56. Based on the distribution chart, PT Atlas Resources Tbk ranks #90 out of 169 companies in the Other Energy Sources industry, which is below the industry midpoint. Overall, PT Atlas Resources Tbk has a GF Score™ of 62/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Atlas Resources Tbk's 3-Year ROIIC % compare to competitors?
According to the Other Energy Sources industry distribution chart, PT Atlas Resources Tbk ranks #90 out of 169 companies for 3-Year ROIIC %. This places PT Atlas Resources Tbk in the lower half of its industry. 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 an Other Energy Sources company?
A good 3-Year ROIIC % depends on the Other Energy Sources industry context. However, 3-Year ROIIC % 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 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 Atlas Resources Tbk and its competitors. PT Atlas Resources Tbk's current 3-Year ROIIC % is -24.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Atlas Resources Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Atlas Resources Tbk (ISX:ARII) is currently considered Modestly Undervalued. The stock's GF Value™ is Rp321.22, compared to a current price of Rp272.00 — trading 15.3% below its estimated fair value. The current 3-Year ROIIC % is -24.56. PT Atlas Resources Tbk's overall GF Score™ is 62/100 with 3 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 Atlas Resources Tbk (ISX:ARII), the current 3-Year ROIIC % is -24.56 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 Atlas Resources Tbk (ISX:ARII) Overvalued in 2026?

Based on GuruFocus' analysis, PT Atlas Resources Tbk stock appears to be undervalued. The current stock price of Rp272.00 is trading 15.3% below its estimated GF Value™ of Rp321.22. GuruFocus considers PT Atlas Resources Tbk to be Modestly Undervalued.

Key valuation signals for ISX:ARII:

  • 3-Year ROIIC %: -24.56
  • GF Value™: Rp321.22 vs. price of Rp272.00 (15.3% below fair value)
  • GF Score™: 62/100 with 3 warning signs

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


PT Atlas Resources Tbk Business Description

Address Jalan Jenderal Sudirman Kav. 45 - 46, Sampoerna Strategic Square, South Tower, 18th Floor, South Jakarta, Jakarta, IDN, 12930
PT Atlas Resources Tbk is an Indonesia-based company engaged in the production of coal. The business activity of the firm is in the services, development, transportation, machine repair, printing, trade, industry, and agriculture. The company has 2 main activities namely, Export-import and trade of solid fuels: includes trade in coal, solid coal briquettes, refractory ash, and other related business activities and second Mining and coal transportation: This includes management and maintenance of transportation facilities related to mining and coal, as well as related business activities. Geographically the group has a presence in the region of Japan, China, Korea, Thailand, Europe, India, and Indonesia.
62GF Score

Get the complete analysis for ISX:ARII

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

Rp272.00
Price
Rp321.22
GF Value