No.

Keterangan ABC XYZ PQR

1 Asset 1,000.00 1,000.00 1,000.00
2 Kewajiban 300.00 500.00 700.00
3 Ekuitas 700.00 500.00 300.00
4 Penjualan 4,000.00 4,000.00 4,000.00
5 Laba bersih 50.00 50.00 50.00

1 Profit margin 0.0125 0.0125 0.0125

2 Asset turn-over 4.00 4.00 4.00
3 Financial leverage 1.43 2.00 3.33

1 Return on Assets (ROA) 0.05 0.05 0.05

2 Return on Equity (ROE) 0.07 0.10 0.17

1 Jumlah saham beredar 200 200 200

2 Book value (BV) 3.5 2.5 1.5
3 Earning per share (EPS) 0.25 0.25 0.25

Dividend Payout Ratio (DPR) 0.5 0.5 0.5

Dividen 0.125 0.125 0.125

No. Keterangan ABC XYZ PQR

1 Asset 1,000.00 1,000.00 1,000.00
2 Kewajiban 300.00 500.00 700.00
3 Ekuitas 700.00 500.00 300.00
4 Penjualan 4,000.00 4,000.00 4,000.00
5 Laba bersih 60.00 40.00 20.00

1 Profit margin 0.0150 0.0100 0.0050

2 Asset turn-over 4.00 4.00 4.00
3 Financial leverage 1.43 2.00 3.33

1 Return on Assets (ROA) 0.06 0.04 0.02

2 Return on Equity (ROE) 0.09 0.08 0.07

1 Jumlah saham beredar 200 200 200

2 Book value (BV) 3.5 2.5 1.5
3 Earning per share (EPS) 0.3 0.2 0.1

Dividend Payout Ratio (DPR) 0.5 0.5 0.5

Dividen 0.15 0.1 0.05

No. Keterangan ABC XYZ PQR

1 Asset 1,000.00 1,000.00 1,000.00
2 Kewajiban 300.00 500.00 700.00
3 Ekuitas 700.00 500.00 300.00
4 Penjualan 4,000.00 4,000.00 4,000.00
5 Laba bersih 60.00 40.00 20.00

1 Profit margin 0.0150 0.0100 0.0050

2 Asset turn-over 4.00 4.00 4.00
3 Financial leverage 1.43 2.00 3.33

1 Return on Assets (ROA) 0.06 0.04 0.02

2 Return on Equity (ROE) 0.09 0.08 0.07

1 Jumlah saham beredar 200 200 200

2 Book value (BV) 3.5 2.5 1.5
3 Earning per share (EPS) 0.3 0.2 0.1

Dividend Payout Ratio (DPR) 0.5 0.5 0.5

Dividen 0.15 0.1 0.05