( penjualan−HPP)
1. GPM =
Penjualan
( X −526,5)
35% =
X
0,35 X – X = - 526,5
-0,65X = -526,5
−526,5
X=
−0,65
X = 810 (Penjualan)
( Piutang x 360)
2. ACP =
Penjualan Kredit
( X . 360)
40 =
810
40 . 810 = X . 360
32.400
X=
360
X = 90 (Piutang)
EBIT
3. PM =
Penjualan
X
15% =
810
X = 810 . 15%
X = 121,5 (EBIT)
= 283,5 – 121,5
= 162
EAT
5. ROE =
Total Modal
X
22,4% =
313,875
X = 22,4% . 313,875
X = 70,308 (EAT)
HPP
6. TO =
Persediaan
526,5
7,5 =
X
526,5
X=
7,5
X = 70,2 (Persediaan)
Penjualan
7. TATO =
Total Aset
1,6 = 810 / X
X = 810 / 1,6
540% = 121,5 / X
X = 121,5 / 540%
X = 22,5 (Bunga)
= 121,5 – 22,5
= 99
= 99 – 70,308
= 28, 692