Cipta Selera Murni Pt (CSMI) - Net Assets
Based on the latest financial reports, Cipta Selera Murni Pt (CSMI) has net assets worth Rp4.38 Billion IDR (≈ $256.77K USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rp49.86 Billion ≈ $2.92 Million USD) and total liabilities (Rp45.48 Billion ≈ $2.66 Million USD). 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. Check CSMI tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rp4.38 Billion |
| % of Total Assets | 8.79% |
| Annual Growth Rate | -27.17% |
| 5-Year Change | -81.88% |
| 10-Year Change | N/A |
| Growth Volatility | 8.94 |
Cipta Selera Murni Pt - Net Assets Trend (2016–2024)
This chart illustrates how Cipta Selera Murni Pt's net assets have evolved over time, based on quarterly financial data. See CSMI defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Cipta Selera Murni Pt (2016–2024)
The table below shows the annual net assets of Cipta Selera Murni Pt from 2016 to 2024. For live valuation and market cap data, see Cipta Selera Murni Pt stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | Rp5.62 Billion ≈ $329.17K |
-38.50% |
| 2023-12-31 | Rp9.14 Billion ≈ $535.28K |
-25.71% |
| 2022-12-31 | Rp12.30 Billion ≈ $720.50K |
-37.85% |
| 2021-12-31 | Rp19.78 Billion ≈ $1.16 Million |
-36.17% |
| 2020-12-31 | Rp30.99 Billion ≈ $1.82 Million |
-19.38% |
| 2019-12-31 | Rp38.44 Billion ≈ $2.25 Million |
-19.27% |
| 2018-12-31 | Rp47.62 Billion ≈ $2.79 Million |
-14.48% |
| 2017-12-31 | Rp55.68 Billion ≈ $3.26 Million |
-21.52% |
| 2016-12-31 | Rp70.96 Billion ≈ $4.16 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Cipta Selera Murni Pt'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 decreased by 283.8% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | Rp40.80 Billion | 793.14% |
| Other Comprehensive Income | Rp8.19 Billion | 159.15% |
| Other Components | Rp23.76 Billion | 461.91% |
| Total Equity | Rp5.14 Billion | 100.00% |
Cipta Selera Murni Pt Competitors by Market Cap
The table below lists competitors of Cipta Selera Murni Pt ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
New Sources Energy N.V
AS:NSE
|
$3.44 Million |
|
Bioter S.A.
AT:BIOT
|
$3.45 Million |
|
Pool Safe Inc
V:POOL
|
$3.45 Million |
|
Netcapital Inc
NASDAQ:NCPL
|
$3.45 Million |
|
MOBA Network publ AB
ST:MOBA
|
$3.44 Million |
|
H&T Group plc
LSE:HAT
|
$3.44 Million |
|
Sherpa II Holdings Corp
V:SHRP
|
$3.44 Million |
|
Opthea Limited
NASDAQ:OPTEY
|
$3.44 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Cipta Selera Murni Pt's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 8,661,863,000 to 5,144,484,000, a change of -3,517,379,000 (-40.6%).
- Net loss of 3,517,378,931 reduced equity.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rp-3.52 Billion | -68.37% |
| Other Changes | Rp-69.00 | -0.0% |
| Total Change | Rp- | -40.61% |
Book Value vs Market Value Analysis
This analysis compares Cipta Selera Murni Pt'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: 11.42x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has increased from 1.77x to 11.42x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2016-12-31 | Rp40.68 | Rp72.00 | x |
| 2017-12-31 | Rp31.75 | Rp72.00 | x |
| 2018-12-31 | Rp56.86 | Rp72.00 | x |
| 2019-12-31 | Rp21.81 | Rp72.00 | x |
| 2020-12-31 | Rp37.07 | Rp72.00 | x |
| 2021-12-31 | Rp23.65 | Rp72.00 | x |
| 2022-12-31 | Rp14.49 | Rp72.00 | x |
| 2023-12-31 | Rp10.61 | Rp72.00 | x |
| 2024-12-31 | Rp6.30 | Rp72.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Cipta Selera Murni Pt 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): -68.37%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -183.27%
- • Asset Turnover: 0.03x
- • Equity Multiplier: 11.51x
- Recent ROE (-68.37%) is below the historical average (-49.90%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | 4.09% | 1.13% | 1.68x | 2.16x | Rp-4.12 Billion |
| 2017 | -25.44% | -5.62% | 1.56x | 2.90x | Rp-19.26 Billion |
| 2018 | -26.11% | -5.32% | 1.55x | 3.16x | Rp-16.76 Billion |
| 2019 | -30.56% | -5.64% | 1.53x | 3.55x | Rp-15.14 Billion |
| 2020 | -124.36% | -48.66% | 0.62x | 4.14x | Rp-40.65 Billion |
| 2021 | -68.90% | -21.62% | 0.60x | 5.28x | Rp-15.23 Billion |
| 2022 | -72.93% | -16.69% | 0.69x | 6.32x | Rp-9.80 Billion |
| 2023 | -36.49% | -77.52% | 0.06x | 7.61x | Rp-4.03 Billion |
| 2024 | -68.37% | -183.27% | 0.03x | 11.51x | Rp-4.03 Billion |
Industry Comparison
This section compares Cipta Selera Murni Pt's net assets metrics with peer companies in the Restaurants industry.
Industry Context
- Industry: Restaurants
- Average net assets among peers: $279,858,076,739
- Average return on equity (ROE) among peers: 26.24%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Cipta Selera Murni Pt (CSMI) | Rp4.38 Billion | 4.09% | 10.38x | $3.44 Million |
| PT Jaya Bersama Indo Tbk (DUCK) | $241.10 Billion | 36.74% | 0.85x | $13.23 Million |
| Champ Resto Indonesia PT (ENAK) | $91.92 Billion | 56.59% | 3.04x | $35.29 Million |
| Fast Food Indonesia Tbk (FAST) | $83.01 Billion | 31.48% | 1.25x | $63.57 Million |
| PT Indo Boga Sukses Tbk (IBOS) | $341.88 Billion | 0.78% | 0.08x | $38.28 Million |
| Lima Dua Lima Tiga PT (LUCY) | $47.37 Billion | 12.05% | 0.81x | $133.58 Million |
| Map Boga Adiperkasa Tbk PT (MAPB) | $147.65 Billion | 78.53% | 7.36x | $144.12 Million |
| Pioneerindo Gourmet International (PTSP) | $135.57 Billion | 1.89% | 1.14x | $11.84 Million |
| PT Sarimelati Kencana Tbk (PZZA) | $1.15 Trillion | -8.13% | 0.94x | $33.11 Million |
About Cipta Selera Murni Pt
PT Cipta Selera Murni Tbk, together with its subsidiaries, engages in the fast food restaurant business in Indonesia. PT Cipta Selera Murni Tbk was founded in 1983 and is based in Jakarta Pusat, Indonesia.