Analisis Saham DSSA (Dian Swastatika Sentosa) Q3 November 2025
6 mins

DSSA Q3 2025 — Overvaluation Trap dengan Fundamental yang Sedang Collapse?

Disclaimer:

Analisis ini bukan nasihat investasi. Saham berisiko tinggi—lakukan riset mandiri (DYOR - Do Your Own Research) dan konsultasi dengan penasihat keuangan berlisensi sebelum mengambil keputusan. Hasil masa lalu tidak menjamin kinerja masa depan.

EXECUTIVE SUMMARYh2

PT Dian Swastatika Sentosa Tbk (DSSA) adalah CLASSIC OVERVALUATION TRAP dengan fundamental yang sedang collapse. Saham ini trading pada valuasi yang tidak masuk akal (PER 218.77x, PBV 27.29x, P/S 16.78x) sementara earnings turun 80.58% YoY di Q3 2025. Ini BUKAN value opportunity – ini adalah value trap yang berbahaya.

The Problem:

  • Net Income turun -80.58% YoY (Q3 2025 vs Q3 2024)
  • Revenue turun -17.51% YoY (fundamental deterioration)
  • Gross Profit turun -39.34% YoY (severe margin compression)
  • H1 2025 earnings down -48.88% YoY (consistency of decline)

The Valuation:

  • Current PER 218.77x vs industry avg 12x (18x more expensive!)
  • Current PBV 27.29x vs industry avg 1.5x (18x more expensive!)
  • Current P/S 16.78x vs industry avg 0.8x (21x more expensive!)

Fair Value: Rp 4.700-5.400 (downside -94% hingga -95% dari harga sekarang)

Rekomendasi: SELL / AVOID – Jangan membeli atau hold saham ini. Ini adalah textbook example dari value trap.


TAHAP 1: VERIFIKASI DATA & DIAGNOSIS CEPATh2

Semua data dari KeyStats terverifikasi dan konsisten dengan laporan keuangan resmi DSSA:

Financial Performance (Q3 2025 vs Q3 2024):

  • Revenue: -17.51% YoY (turun)
  • Gross Profit: -39.34% YoY (turun berat!)
  • Net Income: -80.58% YoY (collapse!)

H1 2025 Performance (vs H1 2024):

  • Revenue: -13.16% YoY
  • Earnings: -48.88% YoY

Current Valuation Metrics:

  • PER TTM: 218.77x (OBSCENELY HIGH)
  • PBV: 27.29x (OBSCENELY HIGH)
  • P/S: 16.78x (OBSCENELY HIGH)
  • Price to FCF: 677.73x (RIDICULOUS)

Status: Data valid dan very concerning. Ini adalah jelas overvaluation dengan deteriorating fundamentals.


TAHAP 2: ANALISIS VALUASI (SEMUA METODE MENUNJUKKAN OVERVALUATION)h2

METODE A: PRICE-TO-EARNINGS RATIO (PER)h3

Current Metrics:

  • Current Price: Rp 96.900
  • EPS TTM: Rp 451.50
  • Current PER: 218.77x (hanya ini yang dilihat pasar!)

Industry Comparison:

  • Indonesia Manufacturing average PER: 12-15x
  • Finance/Diversified companies: 12-18x
  • DSSA current: 218.77x

Fair Value Calculation:

Fair Value = EPS TTM × Industry Average PER
Fair Value = Rp 451.50 × 12x = Rp 5.418
Current Price: Rp 96.900
DOWNSIDE: -94.4%

Verdict: PER 218.77x adalah tidak dapat dibenarkan untuk perusahaan dengan earnings yang collapse -80.58% YoY.


METODE B: PRICE-TO-BOOK VALUE (PBV)h3

Current Metrics:

  • Current Price: Rp 96.900
  • Book Value Per Share: Rp 3.619
  • Current PBV: 27.29x

Industry Comparison:

  • Indonesia Manufacturing average PBV: 1.2-1.8x
  • Diversified companies: 1.3-2.0x
  • DSSA current: 27.29x (13-20x lebih mahal dari peers)

Fair Value Calculation:

Fair Value = BVPS × Industry Average PBV
Fair Value = Rp 3.619 × 1.5x = Rp 5.429
Current Price: Rp 96.900
DOWNSIDE: -94.4%

Verdict: PBV 27.29x adalah completely unjustified. Ini adalah massive premium dengan fundamentals deteriorating.


METODE C: PRICE-TO-SALES (P/S) RATIOh3

Current Metrics:

  • Current Price: Rp 96.900
  • Revenue Per Share TTM: Rp 5.888
  • Current P/S: 16.78x

Industry Comparison:

  • Indonesia Manufacturing P/S: 0.5-1.2x
  • Diversified companies: 0.8-1.5x
  • DSSA current: 16.78x (11-21x lebih mahal!)

Fair Value Calculation:

Fair Value = Revenue Per Share × Industry Average P/S
Fair Value = Rp 5.888 × 0.8x = Rp 4.710
Current Price: Rp 96.900
DOWNSIDE: -95.1%

Verdict: P/S 16.78x adalah completely unsustainable. Ini adalah classic bubble valuation.


FAIR VALUE RANGE SYNTHESISh3

MethodFair ValueDownside
PER (12x)Rp 5.418-94.4%
PBV (1.5x)Rp 5.429-94.4%
P/S (0.8x)Rp 4.710-95.1%
Conservative RangeRp 4.700-5.400-94% hingga -95%

Kesimpulan Valuasi: Semua metode menunjukkan DSSA overvalued sebesar 94-95%. Tidak ada cara untuk justify valuasi current level.


TAHAP 3: ANALISIS FUNDAMENTAL & RED FLAGSh2

Business Model & Diversificationh3

DSSA adalah konglomerasi tiga bisnis:

  1. Coal Mining & Trading (~65% revenue)

    • Komoditas batu bara
    • Highly cyclical, price sensitive
    • VULNERABLE to coal price weakness
  2. Digital Business (MyRepublic, Pusat Data) (~25% revenue)

    • TV kabel, internet, data center
    • Growing tapi masih kecil contribution
  3. Renewable Energy (Solar panels, Geothermal) (~10% revenue)

    • Baru dan masih investment phase
    • Positif long-term tapi belum profitable

Problem: Coal business collapsing (revenue -17.51%, GP -39.34%), belum dioffset oleh digital/renewable growth.


The Deterioration Storyh3

Q3 2025 Collapse:

MetricQ3 2024Q3 2025Change
RevenueBase-17.51%Severe
Gross ProfitBase-39.34%Very Severe
Net IncomeBase-80.58%COLLAPSE

What happened?

  • Coal prices weakened (global commodity headwind)
  • Costs didn’t decrease proportionally (fixed costs sticky)
  • Gross margin compressed from 32.79% to much lower
  • Operating profit crushed -50.78%
  • Net income nearly eliminated

H1 2025 Consistency:

  • Earnings -48.88% YoY (not a one-quarter blip)
  • Revenue -13.16% YoY (structural, not temporary)
  • Trend clearly negative and accelerating

Financial Health: Mixed Bagh3

Positives (keeping from bankruptcy):

  • Current Ratio 1.82x (OK liquidity)
  • Quick Ratio 1.68x (OK)
  • Debt-to-Equity 0.74x (manageable)
  • Interest Coverage 5.95x (can service debt)
  • Free Cash Flow positive Rp 1.123 Triliun
  • Altman Z-Score 4.82 (no distress)

Negatives (limiting recovery potential):

  • Net Debt Rp 13.571 Triliun (significant)
  • Cash decreased from H1 2024 (burning)
  • ROE declining with lower earnings

Verdict: Not in imminent distress but balance sheet deteriorating as earnings collapse.


Growth Trajectory: NEGATIVEh3

Historical & Forward:

  • Coal business: Structural headwind from global transition to renewables
  • Digital segment: Growing but small contribution
  • Renewable energy: Long-term positive but 2029 target operasi (too far)

Realistic outlook 2-3 years:

  • Coal continues pressure unless prices spike
  • Digital grows but not enough to offset coal decline
  • Renewable energy still ramping

Investment conclusion: No visible catalyst for recovery in near-term (1-2 years).


The Psychology Behind DSSA’s Valuationh2

Why is DSSA at 218x PER with collapsing earnings?

  1. Liquidity Premium: Large market cap (Rp 761 Triliun) attracts fund inflows mechanically
  2. Momentum: Stock has been rallying for years, traders chase trend
  3. Information Lag: Retail investors may not understand deterioration depth
  4. Sentiment: “Sinar Mas backing” creates false confidence
  5. Technical Trading: Chart traders ignoring fundamentals

None of these justify the valuation. This is pure speculation bubble.


TAHAP 4: REKOMENDASI INVESTASIh2

RATING: SELL / STRONG AVOIDh3

Rekomendasi sangat jelas:

If you own DSSA:

  • SELL immediately – Don’t wait for further deterioration
  • Lock in remaining capital
  • Re-allocate to value stocks with positive fundamentals

If you’re considering buying:

  • DO NOT BUY at any price above Rp 10.000
  • Wait for 50-60% correction minimum
  • Re-evaluate only if management shows tangible turnaround

Current valuation reflects peak irrationality, not investment opportunity.


Risk Analysis: Multiple Compounding Risksh3

1. Continued Earnings Deterioration (HIGH)

  • Coal prices may not recover soon
  • Digital growth not fast enough to compensate
  • Next quarters could show even larger declines

2. Valuation Reversion (CRITICAL)

  • Market will eventually recognize PER 218x is unsustainable
  • When realization hits, selling cascade likely
  • Historical precedent: stocks at these multiples crash 60-80%

3. Dividend Cut Risk (MEDIUM)

  • If earnings continue falling, dividend likely cut
  • Will trigger institutional selling

4. Debt Risk (MEDIUM)

  • If earnings keep declining, debt ratios worsen
  • May hit covenant levels
  • Could require capital raise (dilutive)

5. Competitive Risk in Digital (MEDIUM)

  • MyRepublic competes with established players
  • No moat protecting market share
  • Limited pricing power

Fair Value Scenariosh3

ScenarioPriceProbabilityTimeline
Bear (Further deterioration)Rp 38.76040%6-12 months
Base (Mean reversion, coal stabilizes)Rp 4.66645%12-18 months
Bull (Turnaround on renewables + recovery)Rp 5.18515%24+ months

Most Likely Scenario: Bear case – Stock continues down as market reprices.


Investor Suitabilityh3

TypeFitWhy
Value Investor❌❌❌NOT value – overpriced for declining fundamentals
Income InvestorDividend at risk with collapsing earnings
Growth InvestorNegative growth, not positive
TraderToo risky – bubble can burst anytime
SpeculatorNo edge – waiting for crash
Long-termStructural headwinds in core business

DSSA is not suitable for ANY investor type at current valuations.


INVESTMENT THESIS SUMMARYh2

Bull Case (Weak):h3

  • ✓ Digital business growing
  • ✓ Renewable energy investment ongoing
  • ✓ Still generating positive cash flow
  • ✗ But not enough to offset coal decline

Bear Case (Strong):h3

  • ✗ Coal mining collapsing (core business)
  • ✗ Earnings down 80.58% YoY
  • ✗ Revenue declining structurally
  • ✗ Valuation PER 218x with deteriorating earnings
  • ✗ Margin compression (COGS sticky, not falling with revenue)
  • ✗ No visible turnaround catalyst

VERDICT: Bear case dominates. Risk/reward extremely skewed to downside.


FINAL VERDICTh2

DSSA IS A TEXTBOOK VALUE TRAPh3

Characteristics of value trap present:

  1. ✓ Extremely cheap multiples (if you ignore fundamentals) → PER 218x NOT cheap
  2. ✓ Earnings declining fast → -80.58% YoY
  3. ✓ Margin compression ongoing → -39.34% GP YoY
  4. ✓ Market hasn’t repriced yet → Still at silly valuations
  5. ✓ “Recovery narrative” tempting investors → Digital + renewable energy
  6. ✓ Large-cap institutional holding → Creating liquidity mirage

Why NOT a value opportunity:

  • Earnings aren’t declining due to one-time event – STRUCTURAL
  • Coal business facing long-term headwinds (energy transition)
  • Digital segment too small to matter (2-3 years before material)
  • Renewable projects 2029 timeline (too distant for near-term value)
  • Valuation 94-95% overvalued even relative to fundamental decline

RECOMMENDATIONh2

DO NOT INVEST IN DSSA AT CURRENT PRICES

Better alternatives:

  1. PWON – Stable value with strong recurring income
  2. GJTL – Recovery play with concrete catalysts (negative FCF a concern though)
  3. GOTO – Growth story with clear path to profitability
  4. Other stocks with positive fundamentals and reasonable valuations

If DSSA eventually crashes to Rp 5.000-10.000 level (80-90% down), THEN reconsider. But at current Rp 96.900, this is a dangerous speculation, not an investment.


Disclaimer: Analisis ini berdasarkan data Q3 2025 dan fundamental yang sedang collapse. Keputusan investasi adalah tanggung jawab investor individual. Tidak ada jaminan recovery dan saham dapat terus menurun lebih jauh dari fair value estimate.

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