Income Statement PT Champ Resto Indonesia Tbk

Stocks

ENAK

ID1000166101

Restaurants & Bars

End-of-day quote INDONESIA S.E. 15/09/2026			5-day change	1st Jan Change
226.00 ^IDR	-0.88%		-3.42%	-62.33%

07-30	PT Champ Resto Indonesia Tbk Reports Earnings Results for the Half Year Ended June 30, 2026	CI
04-30	PT Champ Resto Indonesia Tbk Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

530.Qh82p0qO9oGoDB0z4YrJB33J8A1bCn-MH5o1AIj1oKs.LEVmwybcwsftOHFhg_LwVBOlqXc_YDXrbPRjMOmZkMADUHP-PP6Y9vpjbg

Published financial data: PT CHAMP RESTO INDONESIA TBK

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (IDR)	2022 (IDR)	2023 (IDR)	2024 (IDR)	2025 (IDR)
Revenues	789B	1,265B	1,426B	1,541B	1,443B
Total Revenues	789B	1,265B	1,426B	1,541B	1,443B
Cost of Goods Sold, Total	310B	514B	540B	547B	490B
Gross Profit	480B	751B	885B	994B	953B
Selling General & Admin Expenses, Total	500B	681B	826B	938B	969B
Other Operating Expenses	-46.1B	-19.99B	-2.16B	-3.74B	6.95B
Other Operating Expenses, Total	454B	661B	824B	934B	976B
Operating Income	25.32B	90.04B	61.42B	59.42B	-22.86B
Interest Expense, Total	-44.07B	-32.94B	-39.83B	-41.99B	-41.12B
Interest And Investment Income	153M	459M	335M	428M	403M
Net Interest Expenses	-43.92B	-32.48B	-39.49B	-41.56B	-40.71B
Currency Exchange Gains (Loss)	1.23B	2.17B	-351M	102M	-23.41M
Other Non Operating Income (Expenses)	-	1	-	1	-
EBT, Excl. Unusual Items	-17.36B	59.73B	21.58B	17.96B	-63.6B
Other Unusual Items	775M	-	-	-	-
EBT, Incl. Unusual Items	-16.59B	59.73B	21.58B	17.96B	-63.6B
Income Tax Expense	-9.26B	-2.56B	229M	107M	11.38B
Earnings From Continuing Operations	-7.33B	62.28B	21.35B	17.85B	-74.97B
Net Income to Company	-7.33B	62.28B	21.35B	17.85B	-74.97B
Net Income - (IS)	-7.33B	62.28B	21.35B	17.85B	-74.97B
Net Income to Common Incl Extra Items	-7.33B	62.28B	21.35B	17.85B	-74.97B
Net Income to Common Excl. Extra Items	-7.33B	62.28B	21.35B	17.85B	-74.97B
Per Share Items
Net EPS - Basic	-3.66	28.75	9.85	8.24	-34.6
Basic EPS - Continuing Operations	-3.66	28.75	9.85	8.24	-34.6
Basic Weighted Average Shares Outstanding	2B	2.17B	2.17B	2.17B	2.17B
Net EPS - Diluted	-3.66	28.75	9.85	8.24	-34.6
Diluted EPS - Continuing Operations	-3.66	28.75	9.85	8.24	-34.6
Diluted Weighted Average Shares Outstanding	2B	2.17B	2.17B	2.17B	2.17B
Normalized Basic EPS	-5.43	17.23	6.23	5.18	-18.35
Normalized Diluted EPS	-5.43	17.23	6.23	5.18	-18.35
Dividend Per Share	-	12	-	-	-
Payout Ratio	-	-	121.77	-	-
Supplemental Items
EBITDA	102B	166B	161B	170B	41.17B
EBITA	31.02B	95.72B	67.11B	64.92B	-18.16B
EBIT	25.32B	90.04B	61.42B	59.42B	-22.86B
EBITDAR	106B	172B	170B	186B	70.44B
Effective Tax Rate - (Ratio)	55.83	-4.28	1.06	0.6	-17.89
Total Current Taxes	-	-	-	-	-
Deferred Domestic Taxes	-	-2.56B	229M	107M	11.38B
Total Deferred Taxes	-9.26B	-2.56B	229M	107M	11.38B
Normalized Net Income	-10.85B	37.33B	13.49B	11.22B	-39.75B
Interest on Long-Term Debt	37.02B	27.06B	34.18B	40.67B	39.57B
Non-Cash Pension Expense	-802M	977M	700M	775M	823M
Supplemental Operating Expense Items
Advertising Expense	16.95B	17.48B	11.07B	24.67B	34.54B
Selling and Marketing Expenses	432B	582B	717B	805B	808B
General and Administrative Expenses	64.1B	93.6B	101B	117B	132B
Net Rental Expense, Total	3.81B	5.74B	8.71B	16.24B	29.27B
Imputed Operating Lease Interest Expense	3.58B	4.01B	5.99B	9.29B	16.42B
Imputed Operating Lease Depreciation	231M	1.73B	2.71B	6.95B	12.85B

Fiscal Period: December	2021 (IDR)	2022 (IDR)	2023 (IDR)	2024 (IDR)	2025 (IDR)
Assets
Cash And Equivalents	57.98B	63.41B	48.82B	41.35B	17.96B
Total Cash And Short Term Investments	57.98B	63.41B	48.82B	41.35B	17.96B
Accounts Receivable, Total	4.79B	9.67B	8.38B	5.99B	6.15B
Other Receivables	5.09B	13.8B	3.15B	3.87B	3.96B
Total Receivables	9.88B	23.47B	11.53B	9.86B	10.1B
Inventory	29.06B	31.22B	40.27B	41.64B	35.86B
Prepaid Expenses	8.12B	15.3B	21.81B	20.67B	28.69B
Restricted Cash	-	-	-	-	-
Other Current Assets, Total	10.38B	16.02B	25.69B	15.59B	12.35B
Total Current Assets	115B	149B	148B	129B	105B
Gross Property Plant And Equipment	1,039B	1,311B	1,769B	2,073B	2,032B
Accumulated Depreciation	-582B	-745B	-960B	-1,210B	-1,161B
Net Property Plant And Equipment	457B	567B	809B	863B	871B
Other Intangibles, Total	30.04B	23.77B	17.5B	11.41B	10.8B
Loans Receivable Long-Term	10.9B	9.6B	8.35B	7.05B	5.68B
Deferred Tax Assets Long-Term	19.85B	21.95B	21.65B	21.13B	8.12B
Other Long-Term Assets, Total	37.7B	46.04B	54.28B	58.11B	61.87B
Total Assets	671B	818B	1,059B	1,090B	1,063B
Liabilities
Accounts Payable, Total	48.1B	83.84B	87.72B	64.65B	55.15B
Accrued Expenses, Total	79.29B	45.77B	79.75B	75.01B	118B
Short-term Borrowings	50.6B	19.69B	26.22B	25.95B	40.76B
Current Portion of Long-Term Debt	34.78B	32.23B	75.11B	62.12B	74.13B
Current Portion of Leases	90.81B	85.54B	122B	128B	131B
Current Income Taxes Payable	-	3.31B	5.1B	6.03B	2.96B
Unearned Revenue Current, Total	773M	1.35B	1.84B	2.68B	3.65B
Other Current Liabilities	4.31B	5.71B	33.21B	37.9B	48.39B
Total Current Liabilities	309B	277B	431B	402B	474B
Long-Term Debt	103B	78.94B	117B	151B	154B
Long-Term Leases	119B	138B	231B	237B	169B
Pension & Other Post Retirement Benefits	15.26B	14.52B	16.24B	16.45B	18.98B
Other Non Current Liabilities	59.98B	39.42B	-	-	-
Total Liabilities	606B	549B	795B	806B	816B
Common Stock, Total	20B	21.67B	21.67B	21.67B	21.67B
Additional Paid In Capital	32.07B	170B	170B	170B	170B
Retained Earnings	14.99B	77.27B	72.62B	90.48B	15.5B
Treasury Stock	-	-	-	-	-4.99B
Comprehensive Income and Other	-2.21B	-587M	-341M	1.11B	43.8B
Total Common Equity	64.84B	269B	264B	284B	246B
Total Equity	64.84B	269B	264B	284B	246B
Total Liabilities And Equity	671B	818B	1,059B	1,090B	1,063B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	2B	2.17B	2.17B	2.17B	2.16B
ECS Total Common Shares Outstanding	2B	2.17B	2.17B	2.17B	2.16B
Book Value / Share	32.42	124.03	122	130.91	114.08
Tangible Book Value	34.8B	245B	247B	272B	236B
Tangible Book Value Per Share	17.4	113.06	113.92	125.64	109.08
Total Debt	399B	355B	571B	604B	569B
Net Debt	341B	291B	522B	562B	551B
Debt Equivalent of Unfunded Proj. Benefit Obligation	15.26B	9.65B	11.37B	11.57B	14.11B
Debt Equivalent Oper. Leases	30.47B	45.92B	69.65B	130B	234B
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	28.97B	30.68B	39.26B	40.25B	32.58B
Inventories - Others	89.88M	541M	1.01B	1.39B	3.28B
Land - (BS)	46.61B	46.61B	46.61B	46.61B	83.49B
Buildings, Total	32.02B	32.25B	32.28B	33.63B	44.12B
Machinery, Total	156B	202B	256B	287B	308B
Full Time Employees	1.21K	1.27K	1.28K	6.46K	5.74K
Assets under Capital Lease - Gross	436M	1.44B	3.97B	7.25B	7.25B
Assets under Capital Lease - Accumulated Depreciation	-105M	-30.14M	-466M	-1.02B	-1.47B
Accumulated Allowance for Doubtful Accounts (Supple)	511M	508M	423M	404M	393M

Fiscal Period: December	2021 (IDR)	2022 (IDR)	2023 (IDR)	2024 (IDR)	2025 (IDR)
Net Income	-7.33B	62.28B	21.35B	17.85B	-74.97B
Depreciation & Amortization - CF	164B	168B	215B	250B	205B
Amortization of Goodwill and Intangible Assets - (CF)	5.7B	5.68B	5.68B	5.51B	4.7B
Depreciation & Amortization, Total	170B	173B	221B	255B	210B
Amortization of Deferred Charges, Total - (CF)	588M	588M	588M	588M	1.34B
Other Operating Activities, Total	-101B	-138B	-71.97B	-173B	-77.29B
Cash from Operations	62.46B	98.28B	171B	101B	58.6B
Capital Expenditure	-39.4B	-134B	-213B	-128B	-99.43B
Sale (Purchase) of Intangible assets	-	-	-	-	-3.07B
Other Investing Activities, Total	-3.98B	-9.2B	-8.24B	-3.83B	-3.77B
Cash from Investing	-43.38B	-143B	-221B	-132B	-106B
Short Term Debt Issued, Total	-	27.88B	52.75B	32.73B	77.69B
Long-Term Debt Issued, Total	30.67B	41.86B	274B	105B	86.51B
Total Debt Issued	30.67B	69.74B	326B	138B	164B
Short Term Debt Repaid, Total	-12.45B	-22.56B	-46.22B	-33B	-62.89B
Long-Term Debt Repaid, Total	-39.78B	-86.98B	-231B	-82.77B	-73.45B
Total Debt Repaid	-52.22B	-110B	-277B	-116B	-136B
Issuance of Common Stock	-	142B	-	-	-
Repurchase of Common Stock	-	-	-	-	-4.99B
Common Dividends Paid	-	-	-26B	-	-
Common & Preferred Stock Dividends Paid	-	-	-26B	-	-
Other Financing Activities, Total	694M	-51.8B	12.46B	1.3B	1.37B
Cash from Financing	-20.86B	50.08B	35.77B	23.39B	24.25B
Foreign Exchange Rate Adjustments	-	-	-351M	102M	23.41M
Miscellaneous Cash Flow Adjustments	1	-	-	-	-
Net Change in Cash	-1.79B	5.43B	-14.6B	-7.47B	-23.39B
Supplemental Items
Cash Interest Paid	29.77B	13.29B	14.34B	15.63B	17.17B
Cash Income Tax Paid (Refund)	15.01B	17.02B	-28.26B	-2.25B	2.78B
Levered Free Cash Flow	122B	54.94B	76.68B	129B	111B
Unlevered Free Cash Flow	149B	75.53B	102B	156B	137B
Change In Net Working Capital	-2.46B	21.06B	-54.35B	9.81B	-42.89B
Net Debt Issued / Repaid	-21.56B	-39.79B	49.31B	22.09B	27.87B

Fiscal Period: December	2021 (IDR)	2022 (IDR)	2023 (IDR)	2024 (IDR)	2025 (IDR)
Profitability
Return on Assets	2.36	7.56	4.09	3.46	-1.33
Return on Total Capital	3.42	10.35	5.26	4.31	-1.68
Return On Equity %	-8.36	37.34	8.01	6.52	-28.29
Return on Common Equity	-8.36	37.34	8.01	6.52	-28.29
Margin Analysis
Gross Profit Margin %	60.76	59.38	62.1	64.5	66.03
SG&A Margin	63.39	53.84	57.94	60.88	67.13
EBITDA Margin %	12.92	13.11	11.3	11.04	2.85
EBITA Margin %	3.93	7.57	4.71	4.21	-1.26
EBIT Margin %	3.21	7.12	4.31	3.86	-1.58
Income From Continuing Operations Margin %	-0.93	4.92	1.5	1.16	-5.19
Net Income Margin %	-0.93	4.92	1.5	1.16	-5.19
Net Avail. For Common Margin %	-0.93	4.92	1.5	1.16	-5.19
Normalized Net Income Margin	-1.37	2.95	0.95	0.73	-2.75
Levered Free Cash Flow Margin	15.41	4.34	5.38	8.39	7.71
Unlevered Free Cash Flow Margin	18.9	5.97	7.12	10.09	9.49
Asset Turnover
Asset Turnover	1.18	1.7	1.52	1.43	1.34
Fixed Assets Turnover	1.68	2.47	2.07	1.84	1.66
Receivables Turnover (Average Receivables)	196.42	175	157.99	214.44	237.84
Inventory Turnover (Average Inventory)	13.51	17.05	15.12	13.35	12.65
Short Term Liquidity
Current Ratio	0.37	0.54	0.34	0.32	0.22
Quick Ratio	0.22	0.31	0.14	0.13	0.06
Operating Cash Flow to Current Liabilities	0.2	0.35	0.4	0.25	0.12
Days Sales Outstanding (Average Receivables)	1.86	2.09	2.31	1.71	1.53
Days Outstanding Inventory (Average Inventory)	27.01	21.4	24.14	27.41	28.85
Average Days Payable Outstanding	39.56	46.65	56.97	50.85	45.12
Cash Conversion Cycle (Average Days)	-10.69	-23.17	-30.53	-21.74	-14.74
Long Term Solvency
Total Debt/Equity	614.75	132.05	216.06	212.86	230.95
Total Debt / Total Capital	86.01	56.91	68.36	68.04	69.78
LT Debt/Equity	343.01	80.9	131.58	136.63	131.07
Long-Term Debt / Total Capital	47.99	34.86	41.63	43.67	39.61
Total Liabilities / Total Assets	90.34	67.13	75.05	73.98	76.82
EBIT / Interest Expense	0.57	2.73	1.54	1.42	-0.56
EBITDA / Interest Expense	4.43	8	7.09	7.5	4.54
(EBITDA - Capex) / Interest Expense	3.53	3.94	1.75	4.45	2.12
Total Debt / EBITDA	2.04	1.35	2.02	1.92	3.05
Net Debt / EBITDA	1.75	1.11	1.85	1.79	2.95
Total Debt / (EBITDA - Capex)	2.56	2.73	8.2	3.23	6.52
Net Debt / (EBITDA - Capex)	2.19	2.25	7.5	3.01	6.32
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	40.91	60.29	12.7	8.04	-6.32
Gross Profit, 1 Yr. Growth %	48.01	56.64	17.86	12.22	-4.1
EBITDA, 1 Yr. Growth %	-288.36	62.62	-2.83	5.5	-75.79
EBITA, 1 Yr. Growth %	-128.81	208.55	-29.89	-3.25	-127.97
EBIT, 1 Yr. Growth %	-122.32	255.59	-31.78	-3.26	-138.47
Earnings From Cont. Operations, 1 Yr. Growth %	-94.6	-950.07	-65.72	-16.39	-519.98
Net Income, 1 Yr. Growth %	-94.6	-950.07	-65.72	-16.39	-519.98
Normalized Net Income, 1 Yr. Growth %	-87.92	-443.99	-63.87	-16.78	-454.12
Diluted EPS Before Extra, 1 Yr. Growth %	-94.6	-884.68	-65.72	-16.39	-519.98
Accounts Receivable, 1 Yr. Growth %	47.33	102.01	-13.37	-28.53	2.65
Inventory, 1 Yr. Growth %	73.08	7.45	28.99	3.41	-13.87
Net Property, Plant and Equip., 1 Yr. Growth %	-5.25	23.95	42.82	6.66	0.92
Total Assets, 1 Yr. Growth %	-0.15	21.81	29.58	2.91	-2.51
Tangible Book Value, 1 Yr. Growth %	-53.01	604	0.76	10.29	-13.47
Common Equity, 1 Yr. Growth %	-41.26	314.46	-1.64	7.3	-13.14
Cash From Operations, 1 Yr. Growth %	6.23K	57.36	77.74	-41.09	-41.76
Capital Expenditures, 1 Yr. Growth %	-38.23	239.44	58.99	-39.91	-22.18
Levered Free Cash Flow, 1 Yr. Growth %	7.03	-54.83	38.7	68.58	-13.92
Unlevered Free Cash Flow, 1 Yr. Growth %	13.14	-49.37	33.88	53.1	-11.92
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-14.8	50.29	34.4	10.35	0.61
Gross Profit, 2 Yr. CAGR %	-16.62	52.26	35.87	15.01	3.74
EBITDA, 2 Yr. CAGR %	-28.96	75.02	25.7	1.25	-49.46
EBITA, 2 Yr. CAGR %	-55.72	-5.71	47.08	-17.64	-47.98
EBIT, 2 Yr. CAGR %	-59.79	-10.92	55.75	-18.76	-38.99
Earnings From Cont. Operations, 2 Yr. CAGR %	-73.15	-32.27	70.71	-46.46	87.39
Net Income, 2 Yr. CAGR %	-73.15	-32.27	70.71	-46.46	87.39
Normalized Net Income, 2 Yr. CAGR %	-64.38	-35.54	11.49	-45.17	71.66
Diluted EPS Before Extra, 2 Yr. CAGR %	-79.26	-34.92	64.01	-46.46	87.39
Accounts Receivable, 2 Yr. CAGR %	1.84	72.52	32.29	-21.31	-14.34
Inventory, 2 Yr. CAGR %	19.4	36.37	17.72	15.49	-5.63
Net Property, Plant and Equip., 2 Yr. CAGR %	39.31	8.37	33.05	23.42	3.75
Total Assets, 2 Yr. CAGR %	13.49	10.28	25.63	15.47	0.16
Tangible Book Value, 2 Yr. CAGR %	-54.5	81.89	166.34	5.42	-2.31
Common Equity, 2 Yr. CAGR %	-44.54	56.04	101.91	2.74	-3.46
Cash From Operations, 2 Yr. CAGR %	-34.66	897.69	65.39	2.32	-41.43
Capital Expenditures, 2 Yr. CAGR %	-40.02	44.8	132.31	-2.26	-31.62
Levered Free Cash Flow, 2 Yr. CAGR %	139.03	-30.47	-20.6	52.91	20.46
Unlevered Free Cash Flow, 2 Yr. CAGR %	318.42	-24.31	-17.49	43.17	16.13
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	1.95	5.18	36.54	24.97	4.49
Gross Profit, 3 Yr. CAGR %	0.18	2.88	39.81	27.48	8.25
EBITDA, 3 Yr. CAGR %	-5.23	-6.37	43.85	18.57	-37.15
EBITA, 3 Yr. CAGR %	-30.81	-15.42	-14.58	27.91	-42.54
EBIT, 3 Yr. CAGR %	-35.34	-16.85	-18.5	32.89	-36.68
Earnings From Cont. Operations, 3 Yr. CAGR %	-47.97	-15.07	-46.02	34.56	6.38
Net Income, 3 Yr. CAGR %	-47.97	-15.07	-46.02	34.56	6.38
Normalized Net Income, 3 Yr. CAGR %	-37.25	-24.15	-46.85	1.13	2.11
Diluted EPS Before Extra, 3 Yr. CAGR %	-74.34	-30.38	-47.44	31.02	6.38
Accounts Receivable, 3 Yr. CAGR %	-44.12	27.96	37.13	7.75	-14.02
Inventory, 3 Yr. CAGR %	27.78	15.28	33.86	12.74	4.73
Net Property, Plant and Equip., 3 Yr. CAGR %	47.38	33.99	18.81	23.6	15.41
Total Assets, 3 Yr. CAGR %	21.8	16.2	16.37	17.55	9.14
Tangible Book Value, 3 Yr. CAGR %	-27.66	13.38	49.38	98.52	-1.3
Common Equity, 3 Yr. CAGR %	-10.98	8.43	33.79	63.55	-2.86
Cash From Operations, 3 Yr. CAGR %	-2.61	-12.42	457.22	17.23	-15.2
Capital Expenditures, 3 Yr. CAGR %	-23.05	6.89	49.38	48.02	-9.41
Levered Free Cash Flow, 3 Yr. CAGR %	-	37.17	-12.29	2.05	26.26
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	106.96	-8.33	1.39	21.76
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	13.87	7.22	20.84
Gross Profit, 5 Yr. CAGR %	-	-	13.17	7.57	24.08
EBITDA, 5 Yr. CAGR %	-	-	6.1	-3.4	-5.33
EBITA, 5 Yr. CAGR %	-	-	-6.45	-16.32	-29.95
EBIT, 5 Yr. CAGR %	-	-	-8.09	-17.62	-27.42
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-16.31	-29.38	-11.2
Net Income, 5 Yr. CAGR %	-	-	-16.31	-29.38	-11.2
Normalized Net Income, 5 Yr. CAGR %	-	-	-21.03	-33.38	-15.05
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-46.11	-37.32	-12.61
Accounts Receivable, 5 Yr. CAGR %	-	-	-21.12	5.34	13.6
Inventory, 5 Yr. CAGR %	-	-	23.66	15.36	16.39
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	41.47	29.66	12.54
Total Assets, 5 Yr. CAGR %	-	-	23.32	15.91	9.59
Tangible Book Value, 5 Yr. CAGR %	-	-	21.84	10.12	26.04
Common Equity, 5 Yr. CAGR %	-	-	23.52	6.12	17.42
Cash From Operations, 5 Yr. CAGR %	-	-	20.37	-7.21	126.3
Capital Expenditures, 5 Yr. CAGR %	-	-	19.71	3.13	9.29
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	43.44	-0.42
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	78.75	0.77