Persentase

Sales =

1,200,0001,096,560
100 =9.43
1,096,560

o Perhitungan Sales pada editorial lini lain = 109.43% Nilai Sales tahun 1997
384,000393,308
100 =2 .3 7
Persentase COGS =
393,308
o Perhitungan COGS pada editorial lini lain = (100-2.37)% Nilai COGS tahun
1997
Persentase

Royalties =

180,000145,198
100 =23 . 97
145,198

o Perhitungan Royalties pada editorial lini lain = 123.97% Nilai Royalties

tahun 1997
Gross Margin% =

SalesCOGSRoyalties
100
Sales

Expense % of sales =

COGS+ Royalties
100
Sales

Expenses = COGS+Royalties
Net Income = Sales-COGS-Royalties-Expenses
50 0,0006 20,00 0
100 =1 9.3 5
Persentase Inventory =
620,000
o Perhitungan Inventory pada editorial lini lain = (100-19.35)% Nilai
Inventory tahun 1997
A/R = 20 Sales
Total current assets = Inventory + A/R
A/P = A/P as of sales( projected) Sales
Total current liabilities = A/P + Royalties Payable
Working Capital = Current Assets Current Liabilities
Change in net working capital = (Working Capital (t) Working Capital (t-1))