PT Perkebunan Nusantara III (Persero)

Name: PT Perkebunan Nusantara III (Persero) financial statements and ratios
Creator: Annalist

Consumer staples, plantations · Indonesia · SAK · Fiscal year ends December

Latest report: FY2025, the fiscal year ended 31 December 2025, its statements approved by the board on 11 May 2026. Snapshot FY2025_8f9eb784.

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Overview

Revenue, fiscal year

+9.3% year on year

Operating profit, fiscal year

+28.9% year on year

Net income, fiscal year

+51.4% year on year

Diluted EPS, fiscal year

n/a

Operating margin, fiscal year

+2.8pp year on year

Return on equity, fiscal year

+2.3pp year on year

Select a figure to see the document it came from.

Key Findings

Findings for the latest fiscal year, with their history over earlier years.

Revenue for the fiscal year ended 31 December 2025 was Rp59.32 trillion, 9.3% higher than in the previous fiscal year.
Strengthenedin FY2025 · stated since FY20249.3% from 4.7% in FY2024
Rule: Revenue against the previous fiscal year · Sources Annual report 2025-12
History of this finding, 4 records
1. FY2025 StrengthenedRevenue for the fiscal year ended 31 December 2025 was Rp59.32 trillion, 9.3% higher than in the previous fiscal year.Recorded from FY2025_8f9eb784 · data update
2. FY2024 NewRevenue for the fiscal year ended 31 December 2024 was Rp54.29 trillion, 4.7% higher than in the previous fiscal year.Reconstructed · data update
3. FY2024 RetiredThe finding changed to higher than a year earlier.Reconstructed · data update
4. FY2023 NewRevenue for the fiscal year ended 31 December 2023 was Rp51.73 trillion, 8.7% lower than in the previous fiscal year.Reconstructed · initial
Net income attributable to the company for fiscal 2025 was Rp6.09 trillion, 51.4% higher than in the previous fiscal year.
Weakenedin FY2025 · stated since FY202451.4% from 613% in FY2024
Rule: Net income against the previous fiscal year · Sources Annual report 2025-12
History of this finding, 4 records
1. FY2025 WeakenedNet income attributable to the company for fiscal 2025 was Rp6.09 trillion, 51.4% higher than in the previous fiscal year.Recorded from FY2025_8f9eb784 · data update
2. FY2024 NewNet income attributable to the company for fiscal 2024 was Rp4.02 trillion, 612.8% higher than in the previous fiscal year.Reconstructed · data update
3. FY2024 RetiredThe finding changed to higher than a year earlier.Reconstructed · data update
4. FY2023 NewNet income attributable to the company for fiscal 2023 was Rp564.7 billion.Reconstructed · initial
The operating margin for fiscal 2025 was 18.3%, 2.8 percentage points higher than a year earlier.
Weakenedin FY2025 · stated since FY2024
Rule: Operating margin against a year earlier · Sources Annual report 2025-12
History of this finding, 4 records
1. FY2025 WeakenedThe operating margin for fiscal 2025 was 18.3%, 2.8 percentage points higher than a year earlier.Recorded from FY2025_8f9eb784 · data update
2. FY2024 NewThe operating margin for fiscal 2024 was 15.5%, 6.4 percentage points higher than a year earlier.Reconstructed · data update
3. FY2024 RetiredThe finding changed to higher than a year earlier.Reconstructed · data update
4. FY2023 NewThe operating margin for fiscal 2023 was 9.1%.Reconstructed · initial
Return on equity for fiscal 2025 was 8.3%, against 6.0% a year earlier.
Weakenedin FY2025 · stated since FY2024
Rule: Return on equity against a year earlier · Sources Annual report 2025-12
History of this finding, 4 records
1. FY2025 WeakenedReturn on equity for fiscal 2025 was 8.3%, against 6.0% a year earlier.Recorded from FY2025_8f9eb784 · data update
2. FY2024 NewReturn on equity for fiscal 2024 was 6.0%, against 0.9% a year earlier.Reconstructed · data update
3. FY2024 RetiredThe finding changed to higher than a year earlier.Reconstructed · data update
4. FY2023 NewReturn on equity for fiscal 2023 was 0.9%.Reconstructed · initial
Free cash flow for fiscal 2025 was Rp8.70 trillion, and operating cash flow was 2.2 times net income attributable to the company.
Interpretation. Operating cash flow paid for all capital expenditure, and the rest is free for dividends, share buybacks or debt repayment.
Strengthenedin FY2025 · stated since FY2023
Rule: Free cash flow · Sources Annual report 2025-12
History of this finding, 3 records
1. FY2025 StrengthenedFree cash flow for fiscal 2025 was Rp8.70 trillion, and operating cash flow was 2.2 times net income attributable to the company.Recorded from FY2025_8f9eb784 · data update
2. FY2024 StrengthenedFree cash flow for fiscal 2024 was Rp7.92 trillion, and operating cash flow was 3.1 times net income attributable to the company.Reconstructed · data update
3. FY2023 NewFree cash flow for fiscal 2023 was Rp5.68 trillion, and operating cash flow was 18.9 times net income attributable to the company.Reconstructed · initial
Cash and short-term investments exceeded total debt by Rp10.96 trillion at 31 December 2025.
Strengthenedin FY2025 · stated since FY2023
Rule: Net debt or net cash · Sources Annual report 2025-12
History of this finding, 3 records
1. FY2025 StrengthenedCash and short-term investments exceeded total debt by Rp10.96 trillion at 31 December 2025.Recorded from FY2025_8f9eb784 · data update
2. FY2024 StrengthenedCash and short-term investments exceeded total debt by Rp6.52 trillion at 31 December 2024.Reconstructed · data update
3. FY2023 NewCash and short-term investments exceeded total debt by Rp3.20 trillion at 31 December 2023.Reconstructed · initial

Records before FY2025 are reconstructed from the latest snapshot. Ledger: findings.json.

Credit, liquidity, earnings quality and score findings: Analysis.

Data

Source documents3 documents, latest Annual report for the year to 31 December 2025List

DownloadsExcel workbook · JSON

SnapshotFY2025_8f9eb784

Corporate Events

Corporate events are listed for companies whose figures come from 10-K and 10-Q filings; none are listed for this company.

Earnings, Returns and Balance Sheet

Revenue

By fiscal year, rupiah

Operating Profit

By fiscal year, rupiah

Profit Attributable to Owners of the Parent

By fiscal year, rupiah

Margins

By fiscal year, per cent

Returns

By fiscal year, per cent

Free Cash Flow

Operating cash flow less capital expenditure, by fiscal year, rupiah

Net Debt

Total debt less cash and short-term investments, at fiscal year end, rupiah

Financial Statements

Figures as filed. Select a figure for its source document and method; a small d marks a figure derived from other figures of the same report.

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Ratios

Select a ratio for its formula and the figures it uses, each with its document; (i) gives its definition.

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Analysis

Credit update

FY2025

Annual report for the year to 31 December 2025. Changes are against the previous report, and each figure shows its period.

0changes0thresholds crossed

Changes in This Report 0

No finding changed its state in the latest report.

Thresholds Crossed 0

No published finding crosses a threshold.

Fiscal years, with balances at each fiscal year end. Select a value for its formula and the figures it uses.

Credit MetricsLease-adjusted debt, EBITDA and cash flow on the definitions of S&P and Moody's, as far as the filings allow.

Lease-adjusted debt, EBITDA and cash flow on the definitions of S&P and Moody's, as far as the filings allow.

By Fiscal Year

Ratio	FY202331 Dec 2023	FY202431 Dec 2024	FY202531 Dec 2025
Lease-adjusted debtBorrowings plus the obligations of long-term leases, such as rents of stores, offices and warehouses, which credit analysts count as debt.Total debt: borrowings + lease liabilities, or the lines that present them together; IFRS 16 puts every lease on the balance sheet
Operating cash flow to debtOperating cash flow after interest paid, as a share of debt with lease liabilities. A higher share means the debt could be repaid sooner from operating cash.Operating cash flow after interest paid / lease-adjusted debt; interest paid that the company classifies as financing activities is deducted
Free operating cash flow to debtOperating cash flow less capital spending, as a share of lease-adjusted debt: the cash left for the debt after the company maintains and expands its assets.(Operating cash flow after interest paid - capital expenditure) / lease-adjusted debt
Discretionary cash flow to debtCash left after capital spending, dividends and share repurchases, as a share of lease-adjusted debt. A negative figure means the company paid out more than it generated.(Operating cash flow after interest paid - capital expenditure - dividends - purchases of own shares) / lease-adjusted debt
Liquid assets to debtCash and short-term investments as a share of lease-adjusted debt: the part of the debt that cash on hand could repay at once.(Cash + short-term investments) / lease-adjusted debt

Reconciliation of the Credit Figures

Item	FY202331 Dec 2023	FY202431 Dec 2024	FY202531 Dec 2025
Borrowings	Rp3.90tn	Rp3.52tn	Rp2.07tn
Lease liabilities	Rp399bn	Rp388bn	Rp356bn
Borrowings and lease liabilities presented as one line	Rp0	Rp0	Rp0
Lease-adjusted debt	Rp4.30tn	Rp3.91tn	Rp2.43tn

Method

Total debt is borrowings and lease liabilities, current and non-current, before the deduction of cash. Under IFRS 16 every lease is on the balance sheet, depreciation includes that of right-of-use assets and finance costs include the interest on lease liabilities, so no lease cost or lease interest is added.
Adjusted EBITDA adds share-based payments, and the impairment that the company reports with depreciation and amortisation, to EBIT and depreciation and amortisation. FFO deducts cash interest and cash taxes.
S&P applies its table to its own adjusted figures, which also deduct surplus cash and adjust for pensions and other items, so the band of an S&P calculation can differ.

Liquidity and MaturitiesLiquidity cover 4.44x, Debt due within 12 months Rp1.14tn · FY2025

Cash and operating cash flow against debt due within 12 months, capital expenditure and dividends.

Cash, short-term investments and operating cash flow for fiscal 2025 equalled 4.4 times the sum of debt due within 12 months, capital expenditure and dividends.
Interpretation. Cash on hand and 1 year of operating cash flow pay for the debt due in the next 12 months, capital expenditure and dividends, without new borrowing. Undrawn credit lines are not counted.
Strengthenedin FY2025 · stated since FY20234.44x from 3.59x in FY2024
Rule: Liquidity cover · Sources Annual report 2025-12
History of this finding, 3 records
1. FY2025 StrengthenedCash, short-term investments and operating cash flow for fiscal 2025 equalled 4.4 times the sum of debt due within 12 months, capital expenditure and dividends.Recorded from FY2025_8f9eb784 · data update
2. FY2024 StrengthenedCash, short-term investments and operating cash flow for fiscal 2024 equalled 3.6 times the sum of debt due within 12 months, capital expenditure and dividends.Reconstructed · data update
3. FY2023 NewCash, short-term investments and operating cash flow for fiscal 2023 equalled 2.5 times the sum of debt due within 12 months, capital expenditure and dividends.Reconstructed · initial

Sources and Uses, Fiscal 2025

Sources	Amount
Cash and short-term investments	Rp13.38tn
Operating cash flow	Rp13.65tn
Sources	Rp27.03tn

Uses	Amount
Debt due within 12 months	Rp1.14tn
Capital expenditure	Rp4.95tn
Dividends paid	Rp0
Uses	Rp6.09tn

Liquidity cover 4.44x

By Fiscal Year

Ratio	FY202331 Dec 2023	FY202431 Dec 2024	FY202531 Dec 2025
Liquidity coverCash on hand plus a year of operating cash flow, against the cash needed in the next 12 months for maturing debt, capital spending and dividends. Above 1, these sources cover the uses without new borrowing.(Cash + short-term investments + operating cash flow) / (debt due within 12 months + capital expenditure + dividends); the flows of the fiscal year or of the last 4 quarters are taken as those of the next 12 months, and undrawn facilities are not included
Debt due within 12 monthsBorrowings and lease liabilities due within the next 12 months, which the company must repay or refinance.Current borrowings + current lease liabilities, or the current line that presents them together

Method

Debt due within 12 months is current borrowings and current lease liabilities.
Capital expenditure and dividends of the fiscal year are taken as those of the next 12 months. Undrawn credit facilities are not included.

Earnings QualityCash-flow accruals −4.9% · FY2025

Accruals and the cash backing of reported earnings.

Operating cash flow for fiscal 2025 exceeded net income attributable to the company by an amount equal to 4.9% of average total assets.
Interpretation. The profit came in as cash: operating cash flow was larger than net income. Profit backed by cash tends to repeat more than profit made of accounting entries (Sloan, 1996).
Weakenedin FY2025 · stated since FY2023−4.9% from −5.8% in FY2024
Rule: Cash backing of earnings · Sources Annual report 2025-12
History of this finding, 3 records
1. FY2025 WeakenedOperating cash flow for fiscal 2025 exceeded net income attributable to the company by an amount equal to 4.9% of average total assets.Recorded from FY2025_8f9eb784 · data update
2. FY2024 WeakenedOperating cash flow for fiscal 2024 exceeded net income attributable to the company by an amount equal to 5.8% of average total assets.Reconstructed · data update
3. FY2023 NewOperating cash flow for fiscal 2023 exceeded net income attributable to the company by an amount equal to 6.8% of average total assets.Reconstructed · initial

By Fiscal Year

Ratio	FY202331 Dec 2023	FY202431 Dec 2024	FY202531 Dec 2025
Cash-flow accrualsNet income less operating cash flow, against average assets: the part of profit not received in cash in the same period. Research associates high accruals with lower earnings in later years; a negative figure means cash exceeded profit.(Net income attributable to the company - operating cash flow) / average total assets
Total accrualsAccruals that also cover long-term operating and financial assets and liabilities (Richardson, Sloan, Soliman and Tuna, 2005). Acquisitions raise the figure.Change in net operating working capital, net non-current operating assets and net financial assets / average total assets (Richardson, Sloan, Soliman and Tuna, 2005)	n/a
Free cash flow to net incomeFree cash flow against net income. Below 1, investment and working capital take up part of the profit.(Operating cash flow - capital expenditure) / net income attributable to the company

Method

Cash-flow accruals are net income attributable to the company less operating cash flow, over average total assets. Balance sheet accruals follow Sloan (1996) and total accruals Richardson, Sloan, Soliman and Tuna (2005).
Balance sheet and total accruals include the assets and liabilities that acquisitions bring in and disposals take out; cash-flow accruals exclude them.

Forensic and Distress ScoresBeneish −2.66 · Piotroski 9 of 9

Published distress and misstatement models, with their original coefficients and thresholds.

The Beneish M-score for fiscal 2025 was minus 2.66, below the model threshold of minus 1.78.
Interpretation. The model finds no sign of earnings manipulation. Beneish (1999) set a threshold of minus 1.78, above which a company resembles the companies that manipulated their earnings.
Weakenedin FY2025 · stated since FY2024−2.66 from −3.56 in FY2024
Rule: Beneish M-score against its threshold · Sources Annual report 2025-12
History of this finding, 2 records
1. FY2025 WeakenedThe Beneish M-score for fiscal 2025 was minus 2.66, below the model threshold of minus 1.78.Recorded from FY2025_8f9eb784 · data update
2. FY2024 NewThe Beneish M-score for fiscal 2024 was minus 3.56, below the model threshold of minus 1.78.Reconstructed · initial
The Piotroski F-score for fiscal 2025 was 9 of 9.
Interpretation. The score counts how many of 9 tests of profit, debt, liquidity and efficiency the company passes. A score of 7 to 9 is the strongest group: Piotroski (2000) placed 0 to 3 in the weakest.
Strengthenedin FY2025 · stated since FY20249.00 from 8.00 in FY2024
Rule: Piotroski F-score · Sources Annual report 2025-12
History of this finding, 2 records
1. FY2025 StrengthenedThe Piotroski F-score for fiscal 2025 was 9 of 9.Recorded from FY2025_8f9eb784 · data update
2. FY2024 NewThe Piotroski F-score for fiscal 2024 was 8 of 9. The signal not met was current ratio higher than a year earlier.Reconstructed · initial

By Fiscal Year

Ratio	FY202431 Dec 2024	FY202531 Dec 2025
Beneish M-scoreA screen for earnings manipulation, built from 8 changes in the accounts, such as receivables growing faster than sales. Above minus 1.78 the model groups a company with the companies in the Beneish sample that manipulated their earnings.-4.84 + 0.920 DSRI + 0.528 GMI + 0.404 AQI + 0.892 SGI + 0.115 DEPI - 0.172 SGAI + 4.679 TATA - 0.327 LVGI (Beneish, 1999); model threshold -1.78	below threshold	below threshold
Dechow F-scoreThe probability of a material misstatement in the accounts, estimated from accruals, receivables, stock, cash sales, profitability and new financing, against the average. A score of 1 means average risk and 2 means twice the average.Predicted probability of a misstatement (model 1 of Dechow, Ge, Larson and Sloan, 2011) / 0.0037, the unconditional probability; 1 equals the base rate	n/a
Piotroski F-scoreA count of 9 yes or no tests on profitability, cash flow, debt, liquidity, new shares, margins and the use of assets. A score of 7 to 9 indicates improving strength and 0 to 3 indicates weakness.Number of 9 binary signals met on profitability, cash flow, debt, liquidity, equity issuance, margin and asset turnover (Piotroski, 2000)

Beneish M-score

fiscal 2025

A screen for earnings manipulation, built from 8 changes in the accounts, such as receivables growing faster than sales. Above minus 1.78 the model groups a company with the companies in the Beneish sample that manipulated their earnings.

−2.66Below the threshold, −1.78 and below

Above the threshold, above −1.78

The score of minus 2.66 is below the model threshold of minus 1.78. Of the 8 measures, sales growth raises the score most.

Part	Value	Coefficient	Contribution
Intercept			−4.840
Days sales in receivables indexReceivables against sales, against a year earlier. A rise can mean sales recorded before customers pay.	0.868	0.920	0.798
Gross margin indexGross margin a year earlier against the current gross margin. Above 1, margins fell, which the model treats as a risk factor.	0.993	0.528	0.524
Asset quality indexAssets other than current assets and property, plant and equipment, as a share of total assets, against a year earlier. A rise can mean more costs recorded as assets.	0.999	0.404	0.404
Sales growth indexSales against a year earlier. The model treats fast growth as a risk factor.	1.093	0.892	0.975
Depreciation indexThe rate of depreciation a year earlier against the current rate. Above 1, depreciation slowed, which raises profit.	1.000	0.115	0.115
Selling, general and administrative expenses indexOverheads against sales, against a year earlier.	0.901	−0.172	−0.155
Total accruals to total assetsNet income less operating cash flow, against total assets: profit not backed by cash. It carries the largest coefficient in the model.	−0.048	4.679	−0.223
Leverage indexDebt against total assets, against a year earlier.	0.794	−0.327	−0.260
Score			−2.662

Beneish (1999), estimated on 74 companies identified as earnings manipulators in SEC enforcement releases and the press for 1982 to 1992, against 2,332 Compustat companies. The model classes a score above minus 1.78 with the first group. An index whose inputs are not reported counts as 1.

Dechow F-score

fiscal 2025

The probability of a material misstatement in the accounts, estimated from accruals, receivables, stock, cash sales, profitability and new financing, against the average. A score of 1 means average risk and 2 means twice the average.

A score of 0.16 means a probability of a misstatement 0.16 times the average rate in the Dechow sample: 0.06% against 0.37%.

Part	Value	Coefficient	Contribution
Intercept			−7.893
Total accruals (Richardson, Sloan, Soliman and Tuna)Total accruals: the growth of operating and financial assets net of liabilities, against average assets.	0.020	0.790	0.016
Change in receivables / average total assetsThe growth of receivables against average assets.	−0.000	2.518	−0.001
Change in inventories / average total assetsThe growth of stock against average assets.	0.007	1.191	0.008
Assets other than cash and property, plant and equipment / total assetsAssets other than cash and property, plant and equipment, as a share of total assets: assets whose value depends more on judgement.	0.225	1.979	0.445
Change in cash salesThe growth of sales collected in cash.	0.076	0.171	0.013
Change in return on assetsThe change in return on assets against a year earlier. A fall raises the score.	0.012	−0.932	−0.011
Debt or equity issued in the year, 1 or 01 when the company issued shares or debt in the year.	0.000	1.029	0.000
Predicted value			−7.423
Probability of a misstatement			0.06%

Model 1 of Dechow, Ge, Larson and Sloan (2011), estimated on misstatements named in SEC Accounting and Auditing Enforcement Releases. The score is the predicted probability of a misstatement over 0.37%, the unconditional probability in their sample, so 1.00 equals that base rate.

Piotroski F-score

fiscal 2025

A count of 9 yes or no tests on profitability, cash flow, debt, liquidity, new shares, margins and the use of assets. A score of 7 to 9 indicates improving strength and 0 to 3 indicates weakness.

9 of the 9 tests are met, in the high group of 7 to 9.

Signal	FY2025	FY2024
Return on assets above zero	Met	Met
Operating cash flow above zero	Met	Met
Return on assets higher than a year earlier	Met	Met
Operating cash flow above net income	Met	Met
Long-term debt to assets lower than a year earlier	Met	Met
Current ratio higher than a year earlier	Met	Not met
No common equity issued	Met	Met
Margin higher than a year earlier	Met	Met
Asset turnover higher than a year earlier	Met	Met

Piotroski (2000), 9 signals on profitability, funding and operating efficiency, designed for companies with high book-to-market ratios. Piotroski grouped scores of 8 and 9 as high and 0 and 1 as low; the findings group 7 to 9 and 0 to 3.

Source Documents

Documents of this snapshot, latest first. A report that states no date of publication carries the date on which its board approved the statements.

Document	Date	Id	SHA-256
Annual report for the year to 31 December 2025	11 May 2026, the date on which the board approved the statements	AR:ptpn-iii-2025-12-31	20db1af2d1c8
Annual report for the year to 31 December 2024	23 Jul 2025, the date on which the board approved the statements	AR:ptpn-iii-2024-12-31	8d67f1ac029c
Annual report for the year to 31 December 2023	19 May 2024, the date on which the board approved the statements	AR:ptpn-iii-2023-12-31	fd875c81c101

Checks

258243 of 258 checks passed, 15 warnings

Statement arithmetic207 passedIn every annual report used, the lines of each statement add up to the totals printed under them, profit before tax less income tax gives the profit, the balance sheet balances, and the cash at the end of each year is the cash at its start with its change. A report that fails one is not used. Checked at error level.

Fiscal calendar7 passedFiscal years last 350 to 380 days, and each starts on the day after the one before. Checked at error level.

Coverage2 passedThe latest fiscal year gives total assets and a profit figure. Checked at error level.

Balance sheet identity4 passedTotal assets equal total liabilities and equity at each balance sheet date. Checked at error level.

Gross profit4 passedRevenue less cost of sales equals the gross profit that the company presents. A gross profit that differs is withheld, and so is a cost of sales that the company gives without gross profit. Checked at warning level.

Earnings per share1 passedProfit divided by earnings per share gives a number of shares in line with the other years. Checked at warning level.

Agreement between annual reports18 passedA value of a year that the annual report of the year and that of the next year give in the same amount. A value that the later report gives differently is listed as a restatement, and the later value is used. Checked at warning level.

Withheld values15 values withheldA value that contradicts the definition of its item, or that documents report in contradiction, is withheld. Checked at warning level.

Net cash from investing activities, FY2022: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Borrowings, current, Q4 FY2022: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Interest paid, FY2022: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Borrowings, non-current, Q4 FY2022: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Profit attributable to non-controlling interests, FY2022: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Profit attributable to owners of the parent, FY2022: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Data Quality

How many values of this snapshot the checks prove, and how many Annalist derives, withholds and tracks as restated. Every company.

Values published	126
Confirmed by other figures	33.3%, 42 values
Confirmed by a second document	14.3%, 18 values
Derived from reported figures	0.0%, 0 values
Values withheld	15
Restated figures tracked	79
Changes compared on one basis	5
Company lines mapped	0 of 0 reviewed

Citation

Annalist, PT Perkebunan Nusantara III (Persero), snapshot ptpn-iii/FY2025_8f9eb784 (as of FY2025); <item label>, <period>; source <document id> (<document url>)

Snapshot FY2025_8f9eb784 · dataset SHA-256 8f9eb784f6c36b70646f155b1ddb8cac6712e991d32164436862dcd23bba69d8 · findings rules 0.4

Data: info.json · dataset.json · validation.json · documents.json