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IDR reporting

Bumitama Agri · P8Z.SI

Palm oil (Indonesia) · Filing

Acres
553,000
Book / acre
IDR 25,804,702
Market cap (USD)
$2,087M
EV / acre (USD)
$3,946

Sector KPIsestimate

FFB yield
22.0 t/ha
OER
22.0%
KER
4.7%
CPO ASP
IDR 950/t
CPO cost
IDR 650/t
RSPO certified
75.0%
Methane capture
55.0% of mills
Replanting LTM
2,500 ha
Nucleus / plasma
78%
NDPE compliance
95.0%

Tangible Balance-Sheet Assets

Asset-class composition from the latest FY filings, alongside market enterprise value for an asset-coverage view. Land at FMV when a per-property breakdown is available; other classes at filed book value.

Asset classBook (IDR M)FMV (IDR M)Note
Land / property14,270,00025,225,000Per-property breakdown below
PP&E (mills, plants, machinery)424Net of accumulated depreciation
Inventory79
Intangibles + goodwill4Excluded from tangible total
Tangible total (ex-cash)14,270,50425,225,504
+ Cash & equivalents2,500,0002,500,000
Tangible total (incl. cash)16,770,50427,725,504
Reported total assets (BS)2,480Latest period 2024-12-31

Tangible book

IDR 16,770,504M

676230% of total assets

Market cap

IDR 2,688M

0% of tangible book

Enterprise value

IDR 952,688M

6% of tangible book

Implied fair market analysis

As of 2024-12-31
Aggregate FMV
IDR 25,225,000M
Range IDR 20,211,000–30,739,000M · 307,000 acres
FMV vs. book
+40.5%
Book IDR 17,950,900M · FMV IDR 25,225,000M
Implied NAV / share
IDR 13999.42
Range IDR 11107.84–17179.35
Live price vs. FMV NAV
-100.0%
Range -100.0% (high) to -100.0% (low)
NOI cross-check (yield-based reasonableness)
FMV-weighted from property mix (5 of 5 properties): typical 7.910.5%
Reported NOI
IDR 4,563,000M
Cap rate at comp-based FMV
18.09%
Range 14.8422.58%
Verdict
Above typical — comp-based FMV may be conservative vs yield benchmark

FMV by category

Aggregated from per-property assumptions below
CategoryPropertiesAcresAvg book IDR/acreAvg FMV IDR/acreBook (IDR M)FMV (IDR M)FMV range (IDR M)FMV vs book
Indonesian palm — Central Kalimantan (Bumitama)1172,00042,441,86065,000,0007,300,00011,180,0008,944,00013,416,000+53.2%
Indonesian palm — West Kalimantan (Bumitama)1132,00041,666,66760,000,0005,500,0007,920,0006,336,0009,504,000+44.0%
CPO mills + processing infrastructure15,000,0005,000,0004,000,0006,500,000+0.0%
Plasma plantations (partnership receivable)1900930,000775,0001,085,000+103233.3%
Indonesian palm — Riau (Bumitama)13,00050,000,00065,000,000150,000195,000156,000234,000+30.0%
Total5307,00058,471,98782,166,12417,950,90025,225,00020,211,00030,739,000+40.5%

Properties

5-row breakdown calibrated to Bumitama's FY24 audited balance sheet: Total assets IDR 22.86T, Total equity IDR 17.36T, BV/share IDR 8,660.92, PP&E IDR 14.27T. Nucleus 124,408 ha = 307K acres (66.5% of 187,021 ha total planted). Plasma 62,613 ha = 155K acres (33.5%). 17 palm oil mills, weighted avg planting age 13.8 years (peak productivity).
PropertyCategory / cropAcresAcquiredCost (IDR M)Book (IDR M)IDR/acre bookFMV IDR/acreFMV (IDR M)vs bookComps
Central Kalimantan estates (nucleus)
Central Kalimantan, Indonesia
Indonesian palm — Central Kalimantan (Bumitama)
Mature oil palm + 9+ mills (largest cluster)
172,0007,300,00042,441,860
65,000,000
52,000,00078,000,000
11,180,000+53.2%
P8Z-FY24-AUDITEDID-PALM-KALIMANTAN-2024
~70K ha Central Kalimantan nucleus (56% of 124K ha total nucleus). Multiple mills: Pundu Nabatindo, Katari Agro, Gunung Makmur, Bukit Makmur, Sungai Cempaga, Selucing, Kotawaringin, Lamandau. Premium per-acre vs distressed peers reflecting healthy balance sheet + mill density
West Kalimantan estates (nucleus)
West Kalimantan, Indonesia
Indonesian palm — West Kalimantan (Bumitama)
Mature oil palm + multiple mills
132,0005,500,00041,666,667
60,000,000
48,000,00072,000,000
7,920,000+44.0%
P8Z-FY24-AUDITEDID-PALM-KALIMANTAN-2024
~53K ha West Kalimantan nucleus (43% of 124K ha total). Tonam Raya + others. Slight discount vs Central Kalimantan
Mills + buildings + processing infrastructure
Indonesia (17 palm oil mills with 1,165 t/h capacity = ~7M MT FFB throughput annually)
CPO mills + processing infrastructure
17 CPO mills + buildings + machinery + bearer plant infrastructure
15,000,0005,000,000,000,000
5,000,000,000,000
4,000,000,000,0006,500,000,000,000
5,000,000+0.0%
P8Z-FY24-AUDITED
17 CPO mills (1,165 t/h capacity) + supporting infrastructure. Carved from PP&E IDR 14.27T less land-attributable portion (~IDR 9T) = ~IDR 5T industrial
Plasma plantations receivable (smallholder partnerships)
Kalimantan + Sumatra (smallholder areas adjacent to nucleus)
Plasma plantations (partnership receivable)
Plasma estate partnerships (62,613 ha NOT owned by Bumitama)
155,0009005,806
6,000,000
5,000,0007,000,000
930,000+103233.3%
P8Z-FY24-AUDITED
62,613 ha plasma estates owned by smallholder farmers under Indonesia's mandatory plasma program — managed by Bumitama, NOT on balance sheet as land asset. Plasma 33.5% of total planted area (vs ~25% at AALI/SIMP) reflecting Bumitama's earlier-stage development + higher plasma ratio mandate
Riau estates (small Sumatra position)
Riau, Sumatra, Indonesia
Indonesian palm — Riau (Bumitama)
Oil palm
3,000150,00050,000,000
65,000,000
52,000,00078,000,000
195,000+30.0%
ID-PALM-NSUMATRA-2024
~1.2K ha Riau (Sumatra) — 1% of total nucleus, smallest geographic cluster

Comparable land transactions and surveys

4 reference points · all dated within last 24 months
IDDescriptionLocationAcres$ / acreDateSource
P8Z-FY24-AUDITEDBumitama Agri Ltd (SGX:P8Z, IDR-reporting) FY24 audited balance sheet: Total assets IDR 22.86T, Total liabilities IDR 5.50T, Shareholders' equity IDR 17.36T, PP&E IDR 14.27T, Book value per share IDR 8,660.92, Tangible BV/share IDR 7,906.09. Net debt IDR 0.89T (low leverage = healthy balance sheet). Net profit FY24 IDR 2.74TBumitama Agri full balance sheet462,000$30,900,000Dec 2024Bumitama Agri Ltd FY24 Annual Report
P8Z-PORTFOLIO-2024Bumitama FY24 planted area disclosure: Total 187,021 ha = 462,317 acres comprising 124,408 ha NUCLEUS owned (307,453 acres, 66.5%) + 62,613 ha PLASMA smallholder partnerships (154,754 acres, 33.5%). 17 mills with 1,165 t/h capacity. Weighted avg planting age 13.8 years (peak productivity)Bumitama full portfolio462,317$40,000,000Dec 2024Bumitama Agri FY24 Annual Report
ID-PALM-NSUMATRA-2024North Sumatra mature palm oil estate 2024 — IDR 60-80M/acreNorth Sumatra, Indonesia$70,000,000Oct 2024Indonesian palm broker comps 2024
ID-PALM-KALIMANTAN-2024Kalimantan palm oil concession 2024 — IDR 45-65M/acre (healthy operators)Kalimantan, Indonesia$55,000,000Sep 2024Kalimantan palm broker comps 2024
Methodology

Bumitama Agri Ltd is SGX-listed but reports in IDR (Indonesian-domiciled operations). One of the cleaner Indonesian palm pure-plays with healthy balance sheet (low net debt vs distressed Eagle High BWPT). CRITICAL CHANGES vs prior version of this file: • Nucleus acres reduced from 460,900 (= confused with total planted) to 307,453 (= 124,408 ha nucleus owned per FY24 disclosure) • Plasma row corrected from 33,100 acres to 154,754 acres = 62,613 ha (matches 33.5% plasma disclosure) • Per-acre reduced from IDR 75-80M to IDR 60-65M to better align with PP&E book IDR 14.27T (1.35× book buildup, in line with AALI/SIMP healthy-operator multiples) • Added separate mills/processing row to reconcile to total PP&E PRIMARY FMV ANCHOR: Bumitama Agri FY24 audited balance sheet: Total assets: IDR 22.86T Total liabilities: IDR 5.50T Total equity: IDR 17.36T PP&E (net of depreciation): IDR 14.27T Book value per share: IDR 8,660.92 Tangible BV/share: IDR 7,906.09 Net profit FY24: IDR 2.74T (healthy operator) Net debt: IDR 0.89T (very low leverage) FMV TARGET: My buildup totals ~IDR 19.3T nucleus + IDR 0.9T plasma receivable + IDR 5T industrial = IDR 25.2T (= 1.77× audited PP&E IDR 14.27T). Reasonable mark-to-market premium for healthy Indonesian palm operator with peak-productivity assets (avg age 13.8 years). PER-ACRE BENCHMARK COMPARISON (Indonesian palm sector): AALI Sumatra: IDR 65M (healthy, broker-comp anchored) SIMP Sumatra: IDR 65M (healthy + downstream brands) P8Z C Kalim: IDR 65M (healthy + premium mill density) P8Z W Kalim: IDR 60M (slight discount vs C Kalim) BWPT Sumatra: IDR 35M (distressed, ~50% of healthy) PLASMA STRUCTURE: Bumitama's plasma ratio at 33.5% is HIGHER than AALI/SIMP (~25%) reflecting later-stage development requirements + Indonesia regulatory mandate. The plasma estates are owned by smallholder farmers under cooperatives with multi-year crop purchase + advisory agreements with Bumitama. Plasma receivable on Bumitama's balance sheet represents net advances less repayments — NOT land value. Cap rate ranges 7.5-10% reflect healthy Indonesian palm going-concern yields. Industrial mill cap rates 9-12% reflect processing-asset operating yields.