Citra Borneo Utama
PT Citra Borneo Utama Tbk engages in palm oil refining, separation/fractionation, and trading activities in Indonesia and internationally. The company offers product and services, such as refined bleached deodorized palm oil, refined bleached deodorized palm olein, refined bleached deodorized palm stearin, palm fatty acid distillate, crude palm kernel oil, and palm kernel expeller. The company wa… Read more
Citra Borneo Utama (CBUT) - Net Assets
Latest net assets as of September 2025: Rp1.06 Trillion IDR
Based on the latest financial reports, Citra Borneo Utama (CBUT) has net assets worth Rp1.06 Trillion IDR as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rp3.86 Trillion) and total liabilities (Rp2.80 Trillion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rp1.06 Trillion |
| % of Total Assets | 27.44% |
| Annual Growth Rate | N/A |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 356.01 |
Citra Borneo Utama - Net Assets Trend (2019–2024)
This chart illustrates how Citra Borneo Utama's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Citra Borneo Utama (2019–2024)
The table below shows the annual net assets of Citra Borneo Utama from 2019 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | Rp969.30 Billion | +7.41% |
| 2023-12-31 | Rp902.42 Billion | +17.27% |
| 2022-12-31 | Rp769.52 Billion | +767.50% |
| 2021-12-31 | Rp88.70 Billion | +142.34% |
| 2020-12-31 | Rp-209.50 Billion | -218.07% |
| 2019-12-31 | Rp-65.86 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Citra Borneo Utama's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 47795900000000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | Rp193.12 Billion | 19.92% |
| Common Stock | Rp312.50 Billion | 32.24% |
| Other Comprehensive Income | Rp111.75 Billion | 11.53% |
| Other Components | Rp351.93 Billion | 36.31% |
| Total Equity | Rp969.30 Billion | 100.00% |
Citra Borneo Utama Competitors by Market Cap
The table below lists competitors of Citra Borneo Utama ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Super Energy Corporation Public Company Limited
BK:SUPER
|
$47.87 Million |
|
JNK Heaters Co. Ltd
KQ:126880
|
$47.87 Million |
|
Atari SA
PINK:PONGF
|
$47.91 Million |
|
Best SA
WAR:BST
|
$47.92 Million |
|
Linedata Services S.A.
PA:LIN
|
$47.86 Million |
|
Metrovacesa S.A
OTCGREY:MRVCF
|
$47.82 Million |
|
Hana Must SPAC 2
KQ:208370
|
$47.82 Million |
|
Land General Bhd
KLSE:3174
|
$47.82 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Citra Borneo Utama's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 902,416,000,000 to 969,298,000,000, a change of 66,882,000,000 (7.4%).
- Net income of 68,186,000,000 contributed positively to equity growth.
- Dividend payments of 28,844,000,000 reduced retained earnings.
- Other comprehensive income increased equity by 89,125,000,000.
- Other factors decreased equity by 61,585,000,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rp68.19 Billion | +7.03% |
| Dividends Paid | Rp28.84 Billion | -2.98% |
| Other Comprehensive Income | Rp89.12 Billion | +9.19% |
| Other Changes | Rp-61.59 Billion | -6.35% |
| Total Change | Rp- | 7.41% |
Book Value vs Market Value Analysis
This analysis compares Citra Borneo Utama's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 2.87x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2019-12-31 | Rp-21.08 | Rp890.00 | x |
| 2020-12-31 | Rp-67.04 | Rp890.00 | x |
| 2021-12-31 | Rp28.39 | Rp890.00 | x |
| 2022-12-31 | Rp295.50 | Rp890.00 | x |
| 2023-12-31 | Rp288.77 | Rp890.00 | x |
| 2024-12-31 | Rp310.18 | Rp890.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Citra Borneo Utama utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 7.03%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.70%
- • Asset Turnover: 2.33x
- • Equity Multiplier: 4.33x
- Recent ROE (7.03%) is below the historical average (62.42%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2019 | 0.00% | -4.53% | 2.10x | 0.00x | Rp-142.83 Billion |
| 2020 | 0.00% | -3.56% | 2.25x | 0.00x | Rp-133.86 Billion |
| 2021 | 322.53% | 3.30% | 4.28x | 22.84x | Rp277.23 Billion |
| 2022 | 29.00% | 2.32% | 3.19x | 3.92x | Rp146.19 Billion |
| 2023 | 15.98% | 1.40% | 2.38x | 4.81x | Rp54.00 Billion |
| 2024 | 7.03% | 0.70% | 2.33x | 4.33x | Rp-28.74 Billion |
Industry Comparison
This section compares Citra Borneo Utama's net assets metrics with peer companies in the Packaged Foods industry.
Industry Context
- Industry: Packaged Foods
- Average net assets among peers: $725,277,517,199
- Average return on equity (ROE) among peers: 6.86%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Citra Borneo Utama (CBUT) | Rp1.06 Trillion | 0.00% | 2.64x | $47.87 Million |
| FKS Food Sejahtera Tbk PT (AISA) | $95.16 Billion | 0.04% | 2.76x | $17.28 Million |
| Estika Tata Tiara Tbk PT (BEEF) | $-266.29 Billion | 0.00% | 0.00x | $24.58 Million |
| Formosa Ingredient Factory PT Tbk (BOBA) | $151.05 Billion | 9.90% | 0.16x | $1.26 Million |
| PT Raja Roti Cemerlang Tbk (BRRC) | $20.11 Billion | 5.85% | 1.84x | $2.01 Million |
| Budi Starch & Sweetener Tbk (BUDI) | $267.46 Billion | 7.73% | 2.48x | $23.27 Million |
| Eagle High Plantations Tbk (BWPT) | $164.27 Billion | 0.56% | 1.05x | $52.97 Million |
| Campina Ice Cream Industry Tbk PT (CAMP) | $935.39 Billion | 8.21% | 0.13x | $5.76 Million |
| Wilmar Cahaya Indonesia Tbk (CEKA) | $463.40 Billion | 12.59% | 1.22x | $10.68 Million |
| Cisarua Mountain Dairy Tbk PT (CMRY) | $4.70 Trillion | 16.82% | 0.19x | $428.70 Million |