Capital Intensity
Score how much of a company is physical plant, inventory, and equipment, whether that base is being maintained, and whether the shares have tangible backing.
Yupi Indo Jelly Gum PT Tbk
Physical assets are 55.3% of total assets, a heavy footprint. Capex is 0.40x depreciation while free cash flow yield is positive, which can mean an aging base that is still throwing off cash. ROIC is 40.5%, above an 8% cost-of-capital hurdle.
Fixed-asset turnover is 2.38x. Compare it with other names in the same basket.
Physical asset ratio
55.3%Physical asset ratio · 2025-12-31(Net PP&E + inventory) / total assetsNet PP&EIDR 1,234.87BpropertyPlantAndEquipmentNetInventoryIDR 366.36BinventoryTotal assetsIDR 2,896.73BtotalAssetsResult 55.3%
Net PP&E plus inventory, divided by total assets. Above 50% is a heavy footprint.
Fixed asset turnover
2.38xFixed asset turnover · 2025-12-31Revenue / net PP&ERevenueIDR 2,935.84BtotalRevenueNet PP&EIDR 1,234.87BpropertyPlantAndEquipmentNetResult 2.38x
Revenue per dollar of the physical asset base.
Capex / D&A
0.40xCapex / D&A · 2025-12-31Capital expenditures / depreciation and amortizationCapexIDR 62.22BcapitalExpendituresD&AIDR 154.77BdepreciationAndAmortizationResult 0.40x
Above 1.0x means the physical base is being replaced or expanded.
Tangible book / share
IDR 183.87Tangible book / share · 2025-12-31(Total assets − goodwill − intangibles − liabilities) / sharesTotal assetsIDR 2,896.73BtotalAssetsGoodwillIDR 0.00Not reported, treated as 0IntangiblesIDR 155.55MintangibleAssetsLiabilitiesIDR 1,337.28BtotalLiabTangible bookIDR 1,559.29BShares8,480,405,000commonStockSharesOutstandingGoodwill was not reported and is treated as zero.Result IDR 183.87
Assets minus goodwill, intangibles, and liabilities, per share.
Price / tangible book
6.83xPrice / tangible bookPrice / tangible book per sharePriceIDR 1.26KLatest quoteTangible book / shareIDR 183.872025-12-31Result 6.83x
Price IDR 1.26K.
Fixed-charge coverage
26.99xFixed-charge coverage · 2025-12-31(EBITDA − capex) / (interest + short-term debt)EBITDAIDR 912.90BebitdaCapexIDR 62.22BcapitalExpendituresInterestIDR 27.46BinterestExpenseShort-term debtIDR 4.05BshortLongTermDebtEBITDA − capexIDR 850.68BPrincipal due is the current portion of debt.Result 26.99x
EBITDA minus capex, divided by interest plus short-term debt.
FCF yield
8.5%Free cash flow yield · 2025-12-31Latest free cash flow / current market capFree cash flowIDR 821.60BfreeCashFlowMarket capIDR 9,697.99BMarketCapitalizationResult 8.5%
Latest free cash flow divided by current market cap (IDR 9,697.99B).
ROIC
40.5%ROIC · 2025-12-31Operating income × (1 − tax rate) / (equity + debt − cash)Operating incomeIDR 758.13BoperatingIncomeTax expenseIDR 170.71BincomeTaxExpensePretax incomeIDR 783.84BincomeBeforeTaxTax rate21.8%EquityIDR 1,559.28BtotalStockholderEquityDebtIDR 774.51BshortLongTermDebtTotalCashIDR 867.78BcashAndShortTermInvestmentsInvested capitalIDR 1,466.01BResult 40.5%
After-tax operating income over equity plus debt minus cash.
Operating income / net PP&E is 0.61x.
Footprint and return
Turnover and reinvestment
| Year | Physical | FAT | Capex/D&A | TBV/sh | Coverage | FCF | ROIC | EBIT/PP&E |
|---|---|---|---|---|---|---|---|---|
| 2021 | 62.6%Physical asset ratio · 2021-12-31(Net PP&E + inventory) / total assetsNet PP&EIDR 741.11BpropertyPlantEquipmentInventoryIDR 271.31BinventoryTotal assetsIDR 1,616.30BtotalAssetsResult 62.6% | 3.13xFixed asset turnover · 2021-12-31Revenue / net PP&ERevenueIDR 2,318.02BtotalRevenueNet PP&EIDR 741.11BpropertyPlantEquipmentResult 3.13x | 5.25xCapex / D&A · 2021-12-31Capital expenditures / depreciation and amortizationCapexIDR 314.10BcapitalExpendituresD&AIDR 59.82BdepreciationAndAmortizationResult 5.25x | IDR 106.94Tangible book / share · 2021-12-31(Total assets − goodwill − intangibles − liabilities) / sharesTotal assetsIDR 1,616.30BtotalAssetsGoodwillIDR 0.00Not reported, treated as 0IntangiblesIDR 0.00intangibleAssetsLiabilitiesIDR 702.55BtotalLiabTangible bookIDR 913.75BShares8,544,488,700commonStockSharesOutstandingGoodwill was not reported and is treated as zero.Result IDR 106.94 | 6.53xFixed-charge coverage · 2021-12-31(EBITDA − capex) / (interest + short-term debt)EBITDAIDR 575.34BebitdaCapexIDR 314.10BcapitalExpendituresInterestIDR 6.27BinterestExpenseShort-term debtIDR 33.71BshortLongTermDebtEBITDA − capexIDR 261.25BPrincipal due is the current portion of debt.Result 6.53x | IDR 151.77BFree cash flow · 2021-12-31Reported free cash flowOperating cash flowIDR 465.87BtotalCashFromOperatingActivitiesCapexIDR 314.10BcapitalExpendituresFree cash flowIDR 151.77BfreeCashFlowFree cash flow is the amount reported on the cash-flow statement.Result IDR 151.77B | 58.7%ROIC · 2021-12-31Operating income × (1 − tax rate) / (equity + debt − cash)Operating incomeIDR 512.80BoperatingIncomeTax expenseIDR 119.82BincomeTaxExpensePretax incomeIDR 510.90BincomeBeforeTaxTax rate23.5%EquityIDR 913.63BtotalStockholderEquityDebtIDR 145.82BshortLongTermDebtTotalCashIDR 390.24BcashAndShortTermInvestmentsInvested capitalIDR 669.20BResult 58.7% | 0.69xEBIT / PP&E · 2021-12-31Operating income / net PP&EOperating incomeIDR 512.80BoperatingIncomeNet PP&EIDR 741.11BpropertyPlantEquipmentResult 0.69x |
| 2022 | 72.6%Physical asset ratio · 2022-12-31(Net PP&E + inventory) / total assetsNet PP&EIDR 1,057.59BpropertyPlantEquipmentInventoryIDR 440.14BinventoryTotal assetsIDR 2,063.14BtotalAssetsResult 72.6% | 2.72xFixed asset turnover · 2022-12-31Revenue / net PP&ERevenueIDR 2,873.06BtotalRevenueNet PP&EIDR 1,057.59BpropertyPlantEquipmentResult 2.72x | 4.99xCapex / D&A · 2022-12-31Capital expenditures / depreciation and amortizationCapexIDR 396.71BcapitalExpendituresD&AIDR 79.55BdepreciationAndAmortizationResult 4.99x | IDR 147.90Tangible book / share · 2022-12-31(Total assets − goodwill − intangibles − liabilities) / sharesTotal assetsIDR 2,063.14BtotalAssetsGoodwillIDR 0.00Not reported, treated as 0IntangiblesIDR 464.53MintangibleAssetsLiabilitiesIDR 798.94BtotalLiabTangible bookIDR 1,263.74BShares8,544,488,700commonStockSharesOutstandingGoodwill was not reported and is treated as zero.Result IDR 147.90 | 4.40xFixed-charge coverage · 2022-12-31(EBITDA − capex) / (interest + short-term debt)EBITDAIDR 609.25BebitdaCapexIDR 396.71BcapitalExpendituresInterestIDR 10.85BinterestExpenseShort-term debtIDR 37.50BshortLongTermDebtEBITDA − capexIDR 212.54BPrincipal due is the current portion of debt.Result 4.40x | IDR 8.31BFree cash flow · 2022-12-31Reported free cash flowOperating cash flowIDR 405.02BtotalCashFromOperatingActivitiesCapexIDR 396.71BcapitalExpendituresFree cash flowIDR 8.31BfreeCashFlowFree cash flow is the amount reported on the cash-flow statement.Result IDR 8.31B | 37.6%ROIC · 2022-12-31Operating income × (1 − tax rate) / (equity + debt − cash)Operating incomeIDR 527.70BoperatingIncomeTax expenseIDR 116.77BincomeTaxExpensePretax incomeIDR 521.10BincomeBeforeTaxTax rate22.4%EquityIDR 1,264.06BtotalStockholderEquityDebtIDR 114.61BshortLongTermDebtTotalCashIDR 290.46BcashAndShortTermInvestmentsInvested capitalIDR 1,088.22BResult 37.6% | 0.50xEBIT / PP&E · 2022-12-31Operating income / net PP&EOperating incomeIDR 527.70BoperatingIncomeNet PP&EIDR 1,057.59BpropertyPlantEquipmentResult 0.50x |
| 2023 | 61.9%Physical asset ratio · 2023-12-31(Net PP&E + inventory) / total assetsNet PP&EIDR 1,258.48BpropertyPlantEquipmentInventoryIDR 372.56BinventoryTotal assetsIDR 2,637.08BtotalAssetsResult 61.9% | 2.49xFixed asset turnover · 2023-12-31Revenue / net PP&ERevenueIDR 3,134.98BtotalRevenueNet PP&EIDR 1,258.48BpropertyPlantEquipmentResult 2.49x | 2.73xCapex / D&A · 2023-12-31Capital expenditures / depreciation and amortizationCapexIDR 316.50BcapitalExpendituresD&AIDR 115.98BdepreciationAndAmortizationResult 2.73x | IDR 246.03Tangible book / share · 2023-12-31(Total assets − goodwill − intangibles − liabilities) / sharesTotal assetsIDR 2,637.08BtotalAssetsGoodwillIDR 0.00Not reported, treated as 0IntangiblesIDR 328.23MintangibleAssetsLiabilitiesIDR 534.51BtotalLiabTangible bookIDR 2,102.24BShares8,544,488,700commonStockSharesOutstandingGoodwill was not reported and is treated as zero.Result IDR 246.03 | 9.81xFixed-charge coverage · 2023-12-31(EBITDA − capex) / (interest + short-term debt)EBITDAIDR 835.60BebitdaCapexIDR 316.50BcapitalExpendituresInterestIDR 7.96BinterestExpenseShort-term debtIDR 44.94BshortLongTermDebtEBITDA − capexIDR 519.10BPrincipal due is the current portion of debt.Result 9.81x | IDR 259.39BFree cash flow · 2023-12-31Reported free cash flowOperating cash flowIDR 575.89BtotalCashFromOperatingActivitiesCapexIDR 316.50BcapitalExpendituresFree cash flowIDR 259.39BfreeCashFlowFree cash flow is the amount reported on the cash-flow statement.Result IDR 259.39B | 39.8%ROIC · 2023-12-31Operating income × (1 − tax rate) / (equity + debt − cash)Operating incomeIDR 709.93BoperatingIncomeTax expenseIDR 153.58BincomeTaxExpensePretax incomeIDR 713.33BincomeBeforeTaxTax rate21.5%EquityIDR 2,102.41BtotalStockholderEquityDebtIDR 77.31BshortLongTermDebtTotalCashIDR 781.61BcashAndShortTermInvestmentsInvested capitalIDR 1,398.11BResult 39.8% | 0.56xEBIT / PP&E · 2023-12-31Operating income / net PP&EOperating incomeIDR 709.93BoperatingIncomeNet PP&EIDR 1,258.48BpropertyPlantEquipmentResult 0.56x |
| 2024 | 61.5%Physical asset ratio · 2024-12-31(Net PP&E + inventory) / total assetsNet PP&EIDR 1,326.94BpropertyPlantEquipmentInventoryIDR 317.86BinventoryTotal assetsIDR 2,673.35BtotalAssetsResult 61.5% | 2.29xFixed asset turnover · 2024-12-31Revenue / net PP&ERevenueIDR 3,042.76BtotalRevenueNet PP&EIDR 1,326.94BpropertyPlantEquipmentResult 2.29x | 1.49xCapex / D&A · 2024-12-31Capital expenditures / depreciation and amortizationCapexIDR 208.80BcapitalExpendituresD&AIDR 139.71BdepreciationAndAmortizationResult 1.49x | IDR 262.71Tangible book / share · 2024-12-31(Total assets − goodwill − intangibles − liabilities) / sharesTotal assetsIDR 2,673.35BtotalAssetsGoodwillIDR 0.00Not reported, treated as 0IntangiblesIDR 191.94MintangibleAssetsLiabilitiesIDR 428.42BtotalLiabTangible bookIDR 2,244.73BShares8,544,489,000commonStockSharesOutstandingGoodwill was not reported and is treated as zero.Result IDR 262.71 | 171.98xFixed-charge coverage · 2024-12-31(EBITDA − capex) / (interest + short-term debt)EBITDAIDR 941.20BebitdaCapexIDR 208.80BcapitalExpendituresInterestIDR 4.26BinterestExpenseShort-term debtIDR 0.00shortTermDebtEBITDA − capexIDR 732.40BPrincipal due is short-term debt.Result 171.98x | IDR 404.21BFree cash flow · 2024-12-31Reported free cash flowOperating cash flowIDR 613.01BtotalCashFromOperatingActivitiesCapexIDR 208.80BcapitalExpendituresFree cash flowIDR 404.21BfreeCashFlowFree cash flow is the amount reported on the cash-flow statement.Result IDR 404.21B | 34.2%ROIC · 2024-12-31Operating income × (1 − tax rate) / (equity + debt − cash)Operating incomeIDR 722.10BoperatingIncomeTax expenseIDR 168.12BincomeTaxExpensePretax incomeIDR 797.23BincomeBeforeTaxTax rate21.1%EquityIDR 2,244.76BtotalStockholderEquityDebtIDR 430.58MshortLongTermDebtTotalCashIDR 579.33BcashAndShortTermInvestmentsInvested capitalIDR 1,665.86BResult 34.2% | 0.54xEBIT / PP&E · 2024-12-31Operating income / net PP&EOperating incomeIDR 722.10BoperatingIncomeNet PP&EIDR 1,326.94BpropertyPlantEquipmentResult 0.54x |
| 2025 | 55.3%Physical asset ratio · 2025-12-31(Net PP&E + inventory) / total assetsNet PP&EIDR 1,234.87BpropertyPlantAndEquipmentNetInventoryIDR 366.36BinventoryTotal assetsIDR 2,896.73BtotalAssetsResult 55.3% | 2.38xFixed asset turnover · 2025-12-31Revenue / net PP&ERevenueIDR 2,935.84BtotalRevenueNet PP&EIDR 1,234.87BpropertyPlantAndEquipmentNetResult 2.38x | 0.40xCapex / D&A · 2025-12-31Capital expenditures / depreciation and amortizationCapexIDR 62.22BcapitalExpendituresD&AIDR 154.77BdepreciationAndAmortizationResult 0.40x | IDR 183.87Tangible book / share · 2025-12-31(Total assets − goodwill − intangibles − liabilities) / sharesTotal assetsIDR 2,896.73BtotalAssetsGoodwillIDR 0.00Not reported, treated as 0IntangiblesIDR 155.55MintangibleAssetsLiabilitiesIDR 1,337.28BtotalLiabTangible bookIDR 1,559.29BShares8,480,405,000commonStockSharesOutstandingGoodwill was not reported and is treated as zero.Result IDR 183.87 | 26.99xFixed-charge coverage · 2025-12-31(EBITDA − capex) / (interest + short-term debt)EBITDAIDR 912.90BebitdaCapexIDR 62.22BcapitalExpendituresInterestIDR 27.46BinterestExpenseShort-term debtIDR 4.05BshortLongTermDebtEBITDA − capexIDR 850.68BPrincipal due is the current portion of debt.Result 26.99x | IDR 821.60BFree cash flow · 2025-12-31Reported free cash flowOperating cash flowIDR 883.83BtotalCashFromOperatingActivitiesCapexIDR 62.22BcapitalExpendituresFree cash flowIDR 821.60BfreeCashFlowFree cash flow is the amount reported on the cash-flow statement.Result IDR 821.60B | 40.5%ROIC · 2025-12-31Operating income × (1 − tax rate) / (equity + debt − cash)Operating incomeIDR 758.13BoperatingIncomeTax expenseIDR 170.71BincomeTaxExpensePretax incomeIDR 783.84BincomeBeforeTaxTax rate21.8%EquityIDR 1,559.28BtotalStockholderEquityDebtIDR 774.51BshortLongTermDebtTotalCashIDR 867.78BcashAndShortTermInvestmentsInvested capitalIDR 1,466.01BResult 40.5% | 0.61xEBIT / PP&E · 2025-12-31Operating income / net PP&EOperating incomeIDR 758.13BoperatingIncomeNet PP&EIDR 1,234.87BpropertyPlantAndEquipmentNetResult 0.61x |
- Principal due is the current portion of debt.
Latest year inputs (2025)
Net PP&E: IDR 1,234.87B
Inventory: IDR 366.36B
Total assets: IDR 2,896.73B
Goodwill: IDR 0.00
Intangibles: IDR 155.55M
Liabilities: IDR 1,337.28B
Tangible book: IDR 1,559.29B
Shares: 8,480,405,000
Revenue: IDR 2,935.84B
Capex: IDR 62.22B
D&A: IDR 154.77B
EBITDA: IDR 912.90B
Interest: IDR 27.46B
Short-term debt: IDR 4.05B
Free cash flow: IDR 821.60B
Operating income: IDR 758.13B
Invested capital: IDR 1,466.01B
Tax rate: 21.8%