PT Citra Borneo Utama Tbk (ISX:CBUT) 3-Year ROIIC % : -4.43% (As of Dec. 2025)


ISX:CBUT PT Citra Borneo Utama Tbk ISX:CBUT
72 GF Score
Price Rp785.00
GF Value Rp1,646.17
Valuation Significantly Undervalued
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What is PT Citra Borneo Utama Tbk 3-Year ROIIC %?

PT Citra Borneo Utama Tbk ISX:CBUT -2.48% 72 3-Year ROIIC % is -4.43 as of Dec. 2025. GuruFocus rates ISX:CBUT with a GF Score™ of 72/100 and a GF Value™ of Rp1,646.17 (Significantly Undervalued). Among 1,829 Consumer Packaged Goods companies, PT Citra Borneo Utama Tbk ranks worse than 63.53% 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 Citra Borneo Utama Tbk's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -4.43%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

ISX:CBUT's 3-Year ROIIC % is ranked worse than
63.53% of 1829 companies
in the Consumer Packaged Goods industry
Industry Median: 2.74 vs ISX:CBUT: -4.43

PT Citra Borneo Utama Tbk  (ISX:CBUT) 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 Citra Borneo Utama Tbk 3-Year ROIIC % Related Terms


PT Citra Borneo Utama Tbk 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for PT Citra Borneo Utama 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 Citra Borneo Utama Tbk 3-Year ROIIC % Chart

PT Citra Borneo Utama Tbk Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial 0.00 93.69 19.29 -20.20 -4.43

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
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 -4.43 0.00

ISX:CBUT vs KHC, GIS: 3-Year ROIIC % Comparison

For the Packaged Foods subindustry, PT Citra Borneo Utama 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 Citra Borneo Utama Tbk 3-Year ROIIC % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, PT Citra Borneo Utama Tbk's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where PT Citra Borneo Utama Tbk's 3-Year ROIIC % falls into.


ISX:CBUT
72GF Score
PT Citra Borneo Utama Tbk ISX:CBUT
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Citra Borneo Utama Tbk 3-Year ROIIC % Calculation

PT Citra Borneo Utama 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**
=( 264363.4352 (Dec. 2025) - 323274.3801 (Dec. 2022) )/( 2998301 (Dec. 2025) - 1669681 (Dec. 2022) )
=-58910.9449/1328620
=-4.43%***

* 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 -4.43 mean?
PT Citra Borneo Utama Tbk (ISX:CBUT) has a 3-Year ROIIC % of -4.43 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 Citra Borneo Utama Tbk and its competitors. According to the industry distribution chart, PT Citra Borneo Utama Tbk ranks #1162 out of 1829 companies in the Consumer Packaged Goods industry, placing it in the top 63.5%.
Is PT Citra Borneo Utama Tbk's 3-Year ROIIC % too high?
PT Citra Borneo Utama Tbk's current 3-Year ROIIC % is -4.43. Based on the distribution chart, PT Citra Borneo Utama Tbk ranks #1162 out of 1829 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. 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 3-Year ROIIC % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, PT Citra Borneo Utama Tbk ranks #1162 out of 1829 companies for 3-Year ROIIC %. This places PT Citra Borneo Utama Tbk in the lower half of its industry. The industry median 3-Year ROIIC % is 2.74. 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 Consumer Packaged Goods company?
The median 3-Year ROIIC % among Consumer Packaged Goods companies is 2.74, based on 1,829 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. 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 Citra Borneo Utama Tbk and its competitors. For the Consumer Packaged Goods industry, the median 3-Year ROIIC % is 2.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Citra Borneo Utama Tbk's current 3-Year ROIIC % is -4.43. 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 Rp1,646.17, compared to a current price of Rp785.00 — trading 52.3% below its estimated fair value. The current 3-Year ROIIC % is -4.43. PT Citra Borneo Utama Tbk's overall GF Score™ is 72/100. 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 Citra Borneo Utama Tbk (ISX:CBUT), the current 3-Year ROIIC % is -4.43 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 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 Rp785.00 is trading 52.3% below its estimated GF Value™ of Rp1,646.17. GuruFocus considers PT Citra Borneo Utama Tbk to be Significantly Undervalued.

Key valuation signals for ISX:CBUT:

  • 3-Year ROIIC %: -4.43
  • GF Value™: Rp1,646.17 vs. price of Rp785.00 (52.3% below fair value)
  • GF Score™: 72/100

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

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

Rp785.00
Price
Rp1,646.17
GF Value