---
title: "Which IDX Tool Separates Group Profit from Shareholders’ Profit?"
description: "Follow ICBP’s profit-attribution rows, then reconcile Rp4.537 trillion of first-half profit with the parent’s share using the original IDX filing."
author: "Trade Inc Research"
published_at: "2026-10-11T08:09:12Z"
updated_at: "2026-10-11T08:09:14Z"
canonical: "https://tradeinc.app/en/blog/idx-tool-parent-attributable-profit"
tickers: ["ICBP"]
citations: ["https://www.idx.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_Informasi/01_Laporan_Keuangan/02_Soft_Copy_Laporan_Keuangan/Laporan%20Keuangan%20Tahun%202026/TW2/ICBP/FinancialStatement-2026-II-ICBP.xlsx","https://tradeinc.app/s/ICBP?tab=fundamentals"]
---

# Which IDX Tool Separates Group Profit from Shareholders’ Profit?

Follow ICBP’s profit-attribution rows, then reconcile Rp4.537 trillion of first-half profit with the parent’s share using the original IDX filing.

Trade Inc’s Fundamental page can help you separate an IDX company’s total group profit from the portion attributable to its parent’s shareholders. The useful feature is the detailed **Net Income Attributable To** section—not just the headline earnings card. In this walkthrough, ICBP’s first-half 2026 filing reports Rp4.537 trillion of total profit, but Rp3.703 trillion attributable to the parent.

That distinction matters when assessing what the listed company earned for its own shareholders. It does not tell you how much cash will be paid as dividends or whether the stock is attractive at its current price.

*Publisher disclosure: this guide is published by Trade Inc. We checked the live product using an authenticated Pro account on 11 October 2026. That access observation is not a claim that the feature is exclusive to Pro or included in every plan.*

## Key takeaways

- Look for both the total-profit row and the attribution rows. They answer different questions.
- ICBP’s January–June 2026 total includes Rp834.882 billion attributable to non-controlling interests, according to its unaudited filing.
- Trade Inc displays standalone quarters in this view. Add Q1 and Q2 to compare with a six-month filing; do not compare Q2 alone with the first half.
- Rounded screen values are useful for navigation. Use the original filing for an exact reconciliation.

## Start with the company, then open Fundamental

Open [ICBP’s company page](https://tradeinc.app/s/ICBP) and select **Fundamental**. The page identifies Indofood CBP Sukses Makmur Tbk. and shows a financial overview above the detailed statements. Our screenshot uses the Indonesian interface; the financial row labels shown below remain in English.

![ICBP company page with Fundamental selected and the financial overview visible](https://cdn.sanity.io/images/eybaj6wm/production/86da66233896170cafd5080c4da140358979a316-1008x567.jpg)

*Step 1: select Fundamental. The overview in this capture covers the trailing twelve months, Q3 2025–Q2 2026; it is not a first-half summary.*

Do not use the overview’s trailing-period earnings card as a substitute for a dated filing. First decide whether you need a standalone quarter, the year to date, or a full year.

## Keep the period and units visible

Scroll to **Laporan yang disampaikan**. For this example, leave **Kuartalan**, **2Y**, and **Rp miliar** selected. These controls show quarterly values, two years of history and billions of rupiah. The last two columns are Q1 2026 and Q2 2026.

![Quarterly, two-year and rupiah-billion controls above ICBP’s income statement, with Q1 and Q2 2026 columns](https://cdn.sanity.io/images/eybaj6wm/production/6b0d4892149cdd2ee428279650f9578352e6a76d-1008x567.jpg)

*Step 2: confirm the units and latest column headings before scrolling down. Scroll horizontally if the rightmost column is clipped.*

Continue within **Income statement** to **Net Income For The Period**, then **Net Income Attributable To**. The latter contains **Owners Of The Company**, **Others**, and a total. There are also comprehensive-income rows nearby: do not accidentally substitute those for net profit.

![ICBP income statement showing total period profit and the Owners Of The Company and Others attribution rows](https://cdn.sanity.io/images/eybaj6wm/production/95f98e53ef7a90caf031342b2b3664d45142a808-1008x567.jpg)

*Step 3: read the attribution rows. The two rightmost columns retain the Q1 2026 and Q2 2026 order shown in Step 2. Values are rounded Rp billions; the column headings are above this scrolled view.*

## Reconcile the split to the original filing

The screen shows these rounded values:

| Income-statement row | Q1 2026, Rp billion | Q2 2026, Rp billion |
| --- | ---: | ---: |
| Net Income For The Period | 3,021 | 1,516 |
| Owners Of The Company | 2,574 | 1,129 |
| Others, under net-income attribution | 447 | 388 |

For an exact check, follow the page’s **H1 2026 laporan** link to [ICBP’s original IDX workbook](https://www.idx.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_Informasi/01_Laporan_Keuangan/02_Soft_Copy_Laporan_Keuangan/Laporan%20Keuangan%20Tahun%202026/TW2/ICBP/FinancialStatement-2026-II-ICBP.xlsx). Its identity sheet, `1000000`, specifies 1 January–30 June 2026, a group entity, rupiah in millions, and unaudited status. The profit statement is sheet `1311000`.

| Filing measure | Source cell | H1 2026, Rp million | Converted, Rp billion |
| --- | --- | ---: | ---: |
| Total profit | B30 | 4,537,446 | 4,537.446 |
| Profit attributable to parent entity | B54 | 3,702,564 | 3,702.564 |
| Profit attributable to non-controlling interests | B55 | 834,882 | 834.882 |

The exact reconciliation is **3,702.564 + 834.882 = 4,537.446 billion rupiah**. Non-controlling interests account for approximately **18.4%** of the total. These are our calculations from the filing, not extra product outputs.

This also explains why rounded rows can appear not to add up: Q2’s displayed 1,129 plus 388 equals 1,517, while the displayed total is 1,516. Independently rounded components need not sum to the independently rounded total. The filing’s exact first-half figures reconcile without a residual.

For this issuer and period, the filing identifies the residual as profit attributable to non-controlling interests. Do not assume every row called “Others” on the page means that: an “Others” row within expenses or comprehensive income is a different item.

## Why shareholders need the second number

A consolidated group can include subsidiaries that are not wholly owned. Consolidation brings their results into the group accounts, while attribution separates the portion belonging to the parent from the portion belonging to other owners of those subsidiaries. The Rp834.882 billion is not an additional expense to subtract again from the parent-attributable figure.

For an earnings-per-share check, start with the filing’s attributable-profit and EPS disclosures, not total group profit divided by an arbitrary share count. This workbook reports basic EPS from continuing operations of **Rp317** in cell B61 for the first half. EPS also depends on the applicable share denominator and accounting adjustments; we are not rebuilding it from a current shares-outstanding snapshot.

Neither parent-attributable profit nor EPS is a dividend promise. Cash availability, the dividend decision and other constraints are separate questions. This guide also does not explain the business drivers behind ICBP’s earnings or value the stock.

## Who benefits—and who may not need another tool

Trade Inc fits a reader who wants to move from a company overview to multiple quarters of detailed profit rows, then open the linked filing for verification. The value demonstrated here is navigation and comparison, not an automated verdict that earnings are high quality.

If you are checking one issuer once and are comfortable reading its IDX workbook directly, the filing may be enough. Before choosing a subscription, verify current access and test whether the statements you need expose attribution, units, periods and a usable source link. This walkthrough is not a comparison of all available products.

## Use the split before drawing a per-share conclusion

The practical rule is simple: identify the reporting period, locate total profit and parent-attributable profit, then reconcile the difference to the original filing. If the source cannot explain the split, stop short of a per-share conclusion. Recheck when a restatement or a newer filing changes the numbers.

For the adjacent period-selection problem, see [quarterly versus annual revenue in the financial-statement view](https://tradeinc.app/en/blog/idx-financial-statements-quarter-annual-revenue). For a broader source-checking workflow, see [using AI for Indonesian financial-statement analysis](https://tradeinc.app/en/blog/ai-tool-indonesian-financial-statement-analysis).

[1]: https://www.idx.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_Informasi/01_Laporan_Keuangan/02_Soft_Copy_Laporan_Keuangan/Laporan%20Keuangan%20Tahun%202026/TW2/ICBP/FinancialStatement-2026-II-ICBP.xlsx "ICBP unaudited H1 2026 financial statements — IDX"
[2]: https://tradeinc.app/s/ICBP?tab=fundamentals "Trade Inc — ICBP Fundamental"