PT Citra Borneo Utama Tbk (ISX:CBUT) Scaled Net Operating Assets: 0.73 (As of Mar. 2026)


ISX:CBUT PT Citra Borneo Utama Tbk ISX:CBUT
73 GF Score
Price Rp650.00
GF Value Rp1,641.53
Valuation Significantly Undervalued
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What is PT Citra Borneo Utama Tbk Scaled Net Operating Assets?

PT Citra Borneo Utama Tbk ISX:CBUT -6.47% 73 Scaled Net Operating Assets is 0.73 as of Mar. 2026. GuruFocus rates ISX:CBUT with a GF Score™ of 73/100 and a GF Value™ of Rp1,641.53 (Significantly Undervalued).

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

PT Citra Borneo Utama Tbk's operating assets for the quarter that ended in Mar. 2026 was Rp3,693,117 Mil. PT Citra Borneo Utama Tbk's operating liabilities for the quarter that ended in Mar. 2026 was Rp687,695 Mil. PT Citra Borneo Utama Tbk's Total Assets for the quarter that ended in Dec. 2025 was Rp4,117,814 Mil. Therefore, PT Citra Borneo Utama Tbk's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.73.


PT Citra Borneo Utama Tbk Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for PT Citra Borneo Utama Tbk's Scaled Net Operating Assets 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 Scaled Net Operating Assets Chart

PT Citra Borneo Utama Tbk Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial 0.64 0.57 0.93 0.61 0.70

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
Scaled Net Operating Assets 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 0.63 0.71 0.79 0.76 0.73

ISX:CBUT vs KHC, GIS: Scaled Net Operating Assets Comparison

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

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

* The bar in red indicates where PT Citra Borneo Utama Tbk's Scaled Net Operating Assets falls into.


ISX:CBUT
73GF Score
PT Citra Borneo Utama Tbk ISX:CBUT
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Citra Borneo Utama Tbk Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

PT Citra Borneo Utama Tbk's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Dec. 2025 )
=(Operating Assets (A: Dec. 2025 )-Operating Liabilities (A: Dec. 2025 ))/Total Assets (A: Dec. 2024 )
=(3832979-912295)/4200319
=0.70

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=4117814 - 284835
=3832979

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=3007199 - 715306 - 1379598
=912295

PT Citra Borneo Utama Tbk's Scaled Net Operating Assets (SNOA) for the quarter that ended in Mar. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Mar. 2026 )
=(Operating Assets (Q: Mar. 2026 )-Operating Liabilities (Q: Mar. 2026 ))/Total Assets (Q: Dec. 2025 )
=(3693117-687695)/4117814
=0.73

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=4035432 - 342315
=3693117

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=2870730 - 690407 - 1492628
=687695

* 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.

What does a Scaled Net Operating Assets of 0.73 mean?
PT Citra Borneo Utama Tbk (ISX:CBUT) has a Scaled Net Operating Assets of 0.73 as of Mar. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on PT Citra Borneo Utama Tbk and its competitors.
Is PT Citra Borneo Utama Tbk's Scaled Net Operating Assets too high?
PT Citra Borneo Utama Tbk's current Scaled Net Operating Assets is 0.73. Overall, PT Citra Borneo Utama Tbk has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Citra Borneo Utama Tbk's Scaled Net Operating Assets compare to KHC and GIS?
PT Citra Borneo Utama Tbk's Scaled Net Operating Assets of 0.73 can be compared against companies in the Consumer Packaged Goods industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Scaled Net Operating Assets for a Consumer Packaged Goods company?
A good Scaled Net Operating Assets depends on the Consumer Packaged Goods industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on PT Citra Borneo Utama Tbk and its competitors. PT Citra Borneo Utama Tbk's current Scaled Net Operating Assets is 0.73. 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 Scaled Net Operating Assets is 0.73. PT Citra Borneo Utama Tbk's overall GF Score™ is 73/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For PT Citra Borneo Utama Tbk (ISX:CBUT), the current Scaled Net Operating Assets is 0.73 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:

  • Scaled Net Operating Assets: 0.73
  • GF Value™: Rp1,641.53 vs. price of Rp650.00 (60.4% below fair value)
  • GF Score™: 73/100

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.
73GF Score

Get the complete analysis for ISX:CBUT

Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

Rp650.00
Price
Rp1,641.53
GF Value