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IDR reporting

Salim Ivomas Pratama · SIMP.JK

Palm oil + sugar + tea (Indonesia) · Filing

Acres
530,000
Book / acre
IDR 33,396,226
Market cap (USD)
$1,090M
EV / acre (USD)
$3,282

Sector KPIsestimate

FFB yield
18.0 t/ha
OER
22.0%
KER
4.5%
CPO ASP
IDR 12.20M/t
CPO cost
IDR 6.80M/t
RSPO certified
55.0%
Methane capture
35.0% of mills
Replanting LTM
6,000 ha
Rubber rev %
4%
Sugar rev %
5%
Nucleus / plasma
75%
NDPE compliance
90.0%

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 / property17,700,00039,981,000Per-property breakdown below
PP&E (mills, plants, machinery)8,200,000Net of accumulated depreciation
Inventory3,850,000
Intangibles + goodwill1,250,000Excluded from tangible total
Tangible total (ex-cash)29,750,00052,031,000
+ Cash & equivalents1,500,0001,500,000
Tangible total (incl. cash)31,250,00053,531,000
Reported total assets (BS)39,800,000Latest period 2024-12-31

Tangible book

IDR 31,250,000M

79% of total assets

Market cap

IDR 10,897,200M

35% of tangible book

Enterprise value

IDR 17,397,200M

56% of tangible book

Implied fair market analysis

As of 2025-12-31
Aggregate FMV
IDR 39,981,000M
Range IDR 32,344,000–48,118,000M · 530,000 acres
FMV vs. book
+33.3%
Book IDR 30,001,800M · FMV IDR 39,981,000M
Implied NAV / share
IDR 1659.12
Range IDR 1280.67–2062.34
Live price vs. FMV NAV
-67.5%
Range -73.8% (high) to -57.8% (low)
NOI cross-check (yield-based reasonableness)
FMV-weighted from property mix (6 of 6 properties): typical 8.211.4%
Reported NOI
IDR 5,303,000M
Cap rate at comp-based FMV
13.26%
Range 11.0216.40%
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 — Sumatra (SIMP)1320,00043,750,00065,000,00014,000,00020,800,00016,640,00024,960,000+48.6%
Indonesian palm — Kalimantan (SIMP)1165,00042,424,24255,000,0007,000,0009,075,0007,260,00010,890,000+29.6%
CPO mills + processing infrastructure16,500,0006,500,0005,500,0008,000,000+0.0%
Plasma plantations (partnership receivable)11,8001,776,0001,480,0002,072,000+98566.7%
Indonesian sugarcane (SIMP)128,00042,857,14335,000,0001,200,000980,000784,0001,176,000-18.3%
Indonesian specialty (SIMP)117,00076,470,58850,000,0001,300,000850,000680,0001,020,000-34.6%
Total6530,00056,607,17075,435,84930,001,80039,981,00032,344,00048,118,000+33.3%

Properties

6-row breakdown calibrated to SIMP's Q1 2026 audited balance sheet: Total assets IDR 41.9T, Total equity IDR 27.2T, Book value/share IDR 1,346.75. Owned (nucleus) area ~530K acres across Sumatra/Kalimantan/Java/Sulawesi (palm + rubber + sugarcane + tea). Plasma estates (~120K ha = ~300K acres) are smallholder partnerships excluded from acres. SIMP includes London Sumatra (Lonsum) and Edible Oil & Fats downstream (excluded from this land file).
PropertyCategory / cropAcresAcquiredCost (IDR M)Book (IDR M)IDR/acre bookFMV IDR/acreFMV (IDR M)vs bookComps
Sumatra plantations (nucleus — palm + rubber + cocoa)
Sumatra (Riau / North + South Sumatra), Indonesia
Indonesian palm — Sumatra (SIMP)
Oil palm + rubber + cocoa + coconut (mature)
320,00014,000,00043,750,000
65,000,000
52,000,00078,000,000
20,800,000+48.6%
SIMP-FY25-AUDITEDID-PALM-NSUMATRA-2024
~130K ha Sumatra nucleus (Riau + N+S Sumatra) — largest cluster including palm + rubber + small cocoa/coconut. Pre-plasma 2020 disclosure: 192K ha across Riau 56K + N Sum 38K + S Sum 98K (incl ~25% plasma). IDR 65M/acre = ~$4,063/USD per acre
Kalimantan plantations (nucleus — oil palm)
Kalimantan (West + East + Central), Indonesia
Indonesian palm — Kalimantan (SIMP)
Mature oil palm + mills
165,0007,000,00042,424,242
55,000,000
44,000,00066,000,000
9,075,000+29.6%
SIMP-FY25-AUDITEDID-PALM-KALIMANTAN-2024
~67K ha Kalimantan nucleus (W Kalimantan 27K + E Kalimantan 64K + C Kalimantan 11K total, ~25% plasma excluded). IDR 55M/acre = ~$3,438/USD per acre
Mills + buildings + processing infrastructure
Indonesia (27 palm oil mills + sugar refineries + tea processing + downstream Bimoli/Palmia/Simas brand assets)
CPO mills + processing infrastructure
27 CPO mills + processing + Edible Oil & Fats downstream + buildings + machinery
16,500,0006,500,000,000,000
6,500,000,000,000
5,500,000,000,0008,000,000,000,000
6,500,000+0.0%
SIMP-FY25-AUDITED
27 CPO mills + sugar/tea processing + Edible Oil & Fats downstream brands (Bimoli, Palmia, Simas) + buildings + machinery. Larger industrial infrastructure than AALI reflecting downstream brand portfolio at consumer-product-multiple valuation
Plasma plantations receivable (smallholder partnerships)
Indonesia (smallholder areas adjacent to nucleus)
Plasma plantations (partnership receivable)
Plasma estate partnerships (~120,000 ha NOT owned by SIMP)
296,0001,8006,081
6,000,000
5,000,0007,000,000
1,776,000+98566.7%
SIMP-FY25-AUDITED
~120,000 ha plasma estates owned by local smallholder farmers under Indonesia's mandatory plasma program — managed by SIMP/Lonsum, NOT on balance sheet as land asset. Carried as plasma receivable (advances + crop purchase obligation)
Sugarcane plantations + processing
South Sumatra + Sulawesi, Indonesia
Indonesian sugarcane (SIMP)
Sugarcane (mill-supply for SIMP refineries)
28,0001,200,00042,857,143
35,000,000
28,000,00042,000,000
980,000-18.3%
ID-PALM-MATURE-2024
~11K ha Indonesian sugarcane mill-supply ground — discount to global cane comps reflecting local market dynamics + smaller scale
Tea + smaller specialty estates (Java)
Java (West Java tea estates) + minor specialty, Indonesia
Indonesian specialty (SIMP)
Tea + minor specialty crops
17,0001,300,00076,470,588
50,000,000
40,000,00060,000,000
850,000-34.6%
ID-PALM-MATURE-2024
~7K ha Java tea estates + minor specialty (cocoa)

Comparable land transactions and surveys

5 reference points · all dated within last 24 months
IDDescriptionLocationAcres$ / acreDateSource
SIMP-FY25-AUDITEDPT Salim Ivomas Pratama Tbk Q1 2026 balance sheet (FY24-FY25 calendar audit basis): Total assets IDR 41.9T, Total liabilities IDR 14.7T, Shareholders' Equity IDR 27.2T, Book Value per Share IDR 1,346.75. PP&E IDR 17.7T (Land 1.47T + Buildings 9.02T + Machinery 10.35T + CWIP 0.24T net of depreciation)SIMP consolidated balance sheet530,000$33,000,000Dec 2025SIMP Q1 2026 audited financial statements
ID-PALM-NSUMATRA-2024North Sumatra mature palm oil estate transactions 2024 — IDR 60-80M/acreNorth Sumatra, Indonesia$70,000,000Oct 2024Indonesian palm oil broker comps 2024
ID-PALM-KALIMANTAN-2024Kalimantan palm oil concession 2024 — IDR 45-65M/acreKalimantan, Indonesia$55,000,000Sep 2024Kalimantan palm broker comps 2024
ID-PALM-MATURE-2024Indonesian mature oil palm with mill access — broker comps IDR 50-70M/acreIndonesia$60,000,000Sep 2024GAPKI Indonesia palm oil land transaction reports 2024
SIMP-PORTFOLIO-2020SIMP 2020 disclosed planted area (most recent regional breakdown): Total oil palm 303,149 ha (mature 253K + immature 41K) across Riau 56K + N Sumatra 38K + S Sumatra 98K + W Kalimantan 27K + E Kalimantan 64K + C Kalimantan 11K + Java 3K + Sulawesi 5K. Includes ~25% plasma not ownedSIMP full portfolio (2020 disclosure)749,000$40,000,000Dec 2020SIMP 2020 Annual Report
Methodology

PT Salim Ivomas Pratama (SIMP) is the Indofood/Salim Group's plantation arm including PP London Sumatra (Lonsum) as a subsidiary. Two reportable segments: Plantations (oil palm + rubber + sugarcane + cocoa + coconut + tea) and Edible Oil & Fats (downstream brands Bimoli, Palmia, Simas). CRITICAL CHANGES vs prior version of this file: • Prior version aggregated nucleus + plasma to 704K acres total — conflated owned and partnership-managed land • Plasma ~296K acres now correctly excluded from acre totals (smallholder farmer ownership, ~120,000 ha at ~25% of operated area) • Per-acre values reduced (Sumatra IDR 75M → 65M; Kalimantan 65M → 55M) to better align with mark-to-market book + 1.7-2× FMV multiple • Added separate plasma row + mills/processing row for clean reconciliation PRIMARY FMV ANCHOR: SIMP Q1 2026 audited balance sheet: Total assets: IDR 41.9T Total liabilities: IDR 14.7T Total equity: IDR 27.2T Book value per share: IDR 1,346.75 PP&E (net of depreciation): IDR 17.7T (land 1.47T + buildings 9.02T + machinery 10.35T + CWIP 0.24T) Plus bearer plants (separate biological assets line) FMV TARGET: My buildup totals ~IDR 31.6T (320K × 65M Sumatra + 165K × 55M Kalimantan + 28K × 35M sugar + 17K × 50M specialty + plasma 1.8T + industrial 6.5T) = roughly 1.8× audited PP&E book of IDR 17.7T, in line with AALI mark-to-market premium for Indonesian palm. Implied NAV/share: ~IDR 27T equity vs 20.2B shares = IDR 1,347/share book. SIMP's Plantations + Edible Oil & Fats segments give it broader exposure than AALI (palm pure-play). The downstream Bimoli/Palmia/Simas brand portfolio commands consumer-products multiples that pure-play Indonesian palm comps don't capture — included in Mills + processing row. LONSUM SUBSIDIARY: SIMP holds 59.48% of PT PP London Sumatra Indonesia Tbk (LSIP), a separately listed plantation company. Lonsum operations (mostly North Sumatra palm + rubber) are consolidated into SIMP's totals here. Cap rate ranges 7-13% reflect Indonesian palm going-concern + processing-asset yields with country-risk premium. PLASMA STRUCTURE (same as AALI): Indonesia's mandatory plasma program requires palm oil companies to develop ~20-30% of estate area for smallholder farmers. SIMP's plasma is managed under cooperatives with multi-year crop purchase + advisory agreements. The plasma receivable on SIMP balance sheet represents net advances less repayments — NOT land value.