31 Desember 31 Desember

Kenaikan (Penurunan)
20x1 20x2
Rp Rp Jumlah %
Penjualan bersih 759,000 1,184,000 425,000 56
Harga pokok penjualan (380,000) (580,000) (200,000) 53
Laba kotor 379,000 604,000 225,000 59
Beban Operasi:
Beban Pemasaran (35,000) (70,000) (35,000) 100
Beban Admnistrasi umum (45,000) (40,000) 5,000 (11)
Laba operasi 299,000 494,000 195,000 65
Pendapatan/Beban lain-lain (bunga) (12,000) (10,000) 2,000 (17)
Laba sebelum pajak 287,000 484,000 197,000 69
Pajak penghasilan (5,000) (25,000) (20,000) 400
Laba setelah pajak 282,000 459,000 177,000 63
Pendapatan/beban luar biasa 2,000 12,000 10,000 500
Laba bersih 280,000 471,000 191,000 68
 31 Desember 31 Desember
20x1 20x2
Rp % Rp %
Penjualan bersih 759,000 100.00 1,184,000 100.00
Harga pokok penjualan (380,000) (50.07) (580,000) (48.99)
Laba kotor 379,000 49.93 604,000 51.01
Beban Operasi:
Beban Pemasaran (35,000) (4.61) (70,000) (5.91)
Beban Admnistrasi umum (45,000) (5.93) (40,000) (3.38)
Laba operasi 299,000 39.39 494,000 41.72
Pendapatan/Beban lain-lain (bunga) (12,000) (1.58) (10,000) (0.84)
Laba sebelum pajak 287,000 37.81 484,000 40.88
Pajak Penghasilan (5,000) (0.66) (25,000) (2.11)
Laba setelah pajak 282,000 37.15 459,000 38.77
Pendapatan/beban luar biasa 2,000 0.26 12,000 1.01
Laba bersih 280,000 36.89 471,000 39.78
 31 Desember 31 Desember
20x1 20x2
Rp Rp
Penjualan bersih 759,000 1,184,000
Harga pokok penjualan (380,000) (580,000)
Laba kotor 379,000 604,000
Beban Operasi:
Beban Pemasaran (35,000) (70,000)
Beban Admnistrasi umum (45,000) (40,000)
Laba operasi 299,000 494,000
Pendapatan/Beban lain-lain (bunga) (12,000) (10,000)
Laba sebelum pajak 287,000 484,000
Pajak Penghasilan (5,000) (25,000)
Laba setelah pajak 282,000 459,000
Pendapatan/beban luar biasa 2,000 12,000
Laba bersih 280,000 471,000
 20x1 20x2
Gross Profit Margin R 0.50 0.51
Operating Income R 0.39 0.42
Operating Expense R -0.11 -0.09
Net profit before Tax Margin R 0.38 0.41
Net profit Margin R 0.37 0.40