Financial Statements Source: https://coachadib.com/module/6ac040624f4c5b44a5b8c099 Automatic full-length draft. Uncertain wording and figures require review. [00:00:00.180 – 00:00:16.880] Financial Statement. Setiap syarikat kena ada 3 statement wajib. Dan bila anda belajar pasal benda ni, anda telah menjadi entrepreneur yang bertanggungjawab terhadap kebajikan syarikat. Sebab apa? 3 benda. [00:00:16.880 – 00:00:18.180] First adalah P&L [00:00:18.180 – 00:00:18.880] Kita dah belajar tadi [00:00:18.880 – 00:00:19.600] P&L [00:00:19.600 – 00:00:20.460] Kita bahasa dengar [00:00:20.460 – 00:00:21.840] P&L untung rugi-untung rugi [00:00:21.840 – 00:00:23.000] Cara-kiranya tadi itulah [00:00:23.000 – 00:00:23.960] Revenue [00:00:23.960 – 00:00:26.100] Tolak dengan COGS [00:00:26.100 – 00:00:27.980] Tolak pula dengan [00:00:31.060 – 00:00:31.700] OPEX [00:00:31.700 – 00:00:32.620] Dapatlah [00:00:33.260 – 00:00:33.900] Profit [00:00:33.900 – 00:00:34.620] Situ je [00:00:34.620 – 00:00:35.080] Simple je [00:00:36.080 – 00:00:37.160] Ataupun sale [00:00:37.160 – 00:00:38.220] Tolak cost [00:00:38.220 – 00:00:38.880] COGS [00:00:38.880 – 00:00:39.960] Tolak OPEX [00:00:39.960 – 00:00:40.560] Dapat profit [00:00:40.560 – 00:00:40.900] Dah [00:00:40.900 – 00:00:41.980] Tap tap tap [00:00:41.980 – 00:00:43.000] Itu P&L [00:00:43.000 – 00:00:43.380] Senang [00:00:43.380 – 00:00:44.760] Tapi P&L ni [00:00:44.760 – 00:00:46.000] Dia tak menunjukkan [00:00:46.000 – 00:00:47.760] Situasi sebenar bisnes [00:00:49.200 – 00:00:51.600] Company jarang gagal sebab tak untung [00:00:52.380 – 00:00:54.940] Company gagal sebab duit habis [00:00:58.950 – 00:01:00.990] Company PNR negatif pun [00:01:00.990 – 00:01:02.110] Tapi still boleh bertahan [00:01:02.110 – 00:01:02.510] Kenapa? [00:01:02.670 – 00:01:04.190] Sebab duit masih ada [00:01:04.190 – 00:01:05.250] Dan pada mana datang duit tu? [00:01:05.470 – 00:01:06.970] Ada loan daripada bank RM200,000 [00:01:06.970 – 00:01:07.990] Still boleh bertahan [00:01:07.990 – 00:01:09.710] Sebab kadang-kadang [00:01:09.710 – 00:01:11.790] Bulan pertama, bulan kedua, bulan ketiga [00:01:11.790 – 00:01:12.890] Memanglah negatif [00:01:12.890 – 00:01:14.690] Sebab dia baru nak dapat momentum [00:01:14.690 – 00:01:15.830] Kapal terbang baru nak [00:01:17.690 – 00:01:18.330] Terbang [00:01:19.150 – 00:01:21.310] So, bila dia baru nak terbang tu [00:01:22.590 – 00:01:23.810] Mestilah negatif sekejap [00:01:23.810 – 00:01:24.590] 3 bulan pertama [00:01:24.590 – 00:01:26.870] Tapi takkanlah sampai 9 bulan negatif lagi [00:01:26.870 – 00:01:28.350] Sampailah habis cash dia [00:01:28.350 – 00:01:30.110] Jadi, cash flow statement ni adalah [00:01:30.670 – 00:01:32.210] Cash kita ada berapa [00:01:32.210 – 00:01:33.570] Dia macam screenshot [00:01:33.570 – 00:01:35.210] Bulan 3, cuba screenshot je [00:01:35.210 – 00:01:36.150] Bank account, duit ada berapa [00:01:36.150 – 00:01:37.450] Itulah cash flow statement [00:01:37.450 – 00:01:39.690] Oh, ada RM200,000 [00:01:40.950 – 00:01:42.210] Next pula, balance sheet [00:01:42.210 – 00:01:43.210] Balance sheet ni pula [00:01:43.750 – 00:01:45.750] Company ada hutang apa-apa tak? [00:01:45.750 – 00:01:48.270] Dia liability, equity [00:01:49.550 – 00:01:50.430] Dia melibatkan [00:01:50.430 – 00:01:51.470] Adalah equation dia [00:01:51.470 – 00:01:54.030] So kita nak study, kita akan belajar [00:01:54.030 – 00:01:55.470] Pasal benda ni, tiga-tiga ni, misalnya kita [00:01:55.470 – 00:01:56.990] P&L nak tahu [00:01:58.210 – 00:02:00.250] Produk kita ni, yang kita jual pada customer ni [00:02:00.250 – 00:02:00.850] Untung kerugi [00:02:01.910 – 00:02:03.950] Cash flow, nak tahu company ada duit ke tak [00:02:04.610 – 00:02:06.290] Ke dah negatif, teruk sangat [00:02:06.290 – 00:02:08.430] Balance sheet, nak tahu kita ada hutang orang tak [00:02:08.430 – 00:02:10.210] Ke duit ni semua adalah duit shareholder [00:02:10.210 – 00:02:12.350] Berapa asset kita, berapa account [00:02:12.350 – 00:02:13.470] Receivable, account payable [00:02:14.130 – 00:02:16.430] Balance sheet ni antara paling mencabar [00:02:16.430 – 00:02:18.130] Tapi kejap lagi mungkin akan faham lah bila tengok [00:02:18.130 – 00:02:20.210] Okay balance sheet dulu [00:02:20.210 – 00:02:21.430] Kita pergi yang paling susah [00:02:21.430 – 00:02:24.370] Ini adalah formula account asset equal liability [00:02:24.370 – 00:02:25.290] Plus equity [00:02:26.870 – 00:02:28.310] Asset ni adalah apa [00:02:28.310 – 00:02:30.610] Asset adalah nilai [00:02:30.610 – 00:02:31.650] Benda yang bernilai [00:02:31.650 – 00:02:33.810] Company ada asset, berapa asset company [00:02:33.810 – 00:02:35.370] Oh kita ada RM300,000 [00:02:35.370 – 00:02:36.650] Eh RM300,000? Yes [00:02:36.650 – 00:02:40.730] RM300,000 setelah kita ambil [00:02:43.330 – 00:02:44.010] Liability [00:02:44.010 – 00:02:44.830] Liability company [00:02:44.830 – 00:02:46.250] Company ada apa-apa liability tak? [00:02:46.790 – 00:02:47.250] Tak ada [00:02:47.250 – 00:02:48.770] Kalau ada kena tolak lah [00:02:49.870 – 00:02:50.550] Equity [00:02:50.550 – 00:02:52.010] Berapa equity kita? [00:02:52.750 – 00:02:53.570] So itu adalah asset [00:02:53.570 – 00:02:57.040] Kita tengok [00:02:57.040 – 00:02:57.980] Asset adalah resources [00:02:57.980 – 00:02:59.300] Liability adalah obligation [00:02:59.300 – 00:03:00.400] Wajib bayar [00:03:00.400 – 00:03:02.420] Equity adalah baki hak milik pemilik [00:03:03.400 – 00:03:04.080] Asset [00:03:04.080 – 00:03:05.260] Cash [00:03:05.260 – 00:03:06.220] Receivable [00:03:06.220 – 00:03:07.220] Deposit equipment [00:03:07.220 – 00:03:08.180] Ni lah asset [00:03:08.180 – 00:03:10.560] Benda-benda yang kita boleh dapat balik [00:03:10.560 – 00:03:11.580] Contohnya deposit office [00:03:11.580 – 00:03:13.200] Contohnya kita ada beli equipment [00:03:14.740 – 00:03:15.840] Lepas dia dah depreciate [00:03:15.840 – 00:03:16.700] Lepas dia dah susut nilai [00:03:16.700 – 00:03:19.340] Contoh kita ada receivable [00:03:19.340 – 00:03:20.460] Maksudnya invoice dah keluar [00:03:20.460 – 00:03:21.300] Tapi tak collect lagi [00:03:21.300 – 00:03:22.180] Customer hutang kita [00:03:22.180 – 00:03:23.520] Ataupun duit cash dalam account bank [00:03:23.520 – 00:03:24.220] Itu semua asset [00:03:24.220 – 00:03:25.960] Liability equity pula adalah [00:03:25.960 – 00:03:26.820] Contoh kita ada buat loan [00:03:26.820 – 00:03:28.200] Loan ni semua adalah [00:03:29.280 – 00:03:29.760] Liability [00:03:30.260 – 00:03:30.740] Payable [00:03:30.740 – 00:03:32.120] Kita nak kena bayar vendor [00:03:32.120 – 00:03:33.220] Kita nak kena bayar nanti [00:03:33.220 – 00:03:35.260] Ada kredit yang kita nak kena bayar balik [00:03:35.260 – 00:03:36.480] Itu semua liability [00:03:37.180 – 00:03:38.140] Tax payable [00:03:38.140 – 00:03:38.940] Kita nak kena bayar tax [00:03:38.940 – 00:03:39.640] Itu semua liability [00:03:39.640 – 00:03:41.100] Equity pula adalah [00:03:41.100 – 00:03:45.580] Pay up capital, return earning, untung yang kita simpan. [00:03:45.680 – 00:03:47.260] Contohnya kita ada simpan untung tahun lepas. [00:03:47.420 – 00:03:48.400] Kita bawa ke tahun depan. [00:03:48.560 – 00:03:49.880] Itu adalah return earning. [00:03:50.780 – 00:03:56.080] Earning ni adalah hasil. [00:03:57.260 – 00:03:57.820] Pemilikan. [00:03:59.020 – 00:03:59.580] Pendapatan. [00:04:01.400 – 00:04:05.620] Earning ni adalah pendapatan syarikat. [00:04:06.300 – 00:04:06.740] Untung bersih. [00:04:08.000 – 00:04:09.880] Kita ada untung bersih tahun lepas sejuta. [00:04:09.880 – 00:04:11.200] Kita bawa ke tahun depan. [00:04:11.360 – 00:04:14.640] So, kita ada retained earning 1 juta bertahun lepas bawa ke tahun ni. [00:04:14.940 – 00:04:17.760] Kita ada paid up capital RM500,000 daripada business owner. [00:04:18.040 – 00:04:19.040] Daripada shareholder. [00:04:19.240 – 00:04:20.480] So, ada RM1.5 juta. [00:04:21.080 – 00:04:21.840] Dia macam tu lah. [00:04:22.600 – 00:04:25.160] So, kita tengok yang selanjutnya. [00:04:25.620 – 00:04:26.560] Ada tak kat sini? [00:04:27.340 – 00:04:29.080] Saya nak buka ni lah. [00:04:29.840 – 00:04:31.960] Balance sheet punya image. [00:04:32.180 – 00:04:33.740] Mungkin image ni lebih faham kot. [00:04:34.480 – 00:04:36.040] Balance sheet formula. [00:04:39.160 – 00:04:39.620] Jom tengok. [00:04:39.620 – 00:04:40.540] Okay [00:04:42.260 – 00:04:43.780] Balance sheet formula [00:04:43.780 – 00:04:44.580] Haa ni [00:04:45.460 – 00:04:46.280] Nampak tak? [00:04:47.460 – 00:04:48.140] Allah [00:04:48.140 – 00:04:49.280] Tak pernah nampak [00:04:53.600 – 00:04:55.280] Balance sheet [00:04:55.280 – 00:04:56.040] Balance sheet [00:04:56.040 – 00:04:56.660] Balance sheet [00:04:56.660 – 00:04:57.620] Haa ni ni ni [00:04:57.620 – 00:04:58.320] Haa macam ni [00:05:00.200 – 00:05:00.540] Okay [00:05:00.540 – 00:05:01.160] Haa ni [00:05:01.160 – 00:05:01.500] Nampak [00:05:02.460 – 00:05:03.140] Jom [00:05:03.140 – 00:05:03.660] Tengok [00:05:06.730 – 00:05:07.510] Okay [00:05:07.510 – 00:05:08.410] So [00:05:09.130 – 00:05:10.290] Kita ada asset [00:05:10.290 – 00:05:12.330] Duit cash dalam company ada RM9,000 [00:05:12.330 – 00:05:13.830] Bayangkan ni bukan USD [00:05:13.830 – 00:05:14.510] Ni adalah ringgit [00:05:14.510 – 00:05:15.050] RM9,500 [00:05:15.050 – 00:05:16.290] Equipment [00:05:16.290 – 00:05:18.790] Kita ada beli laptop dan sebagainya RM5,000 [00:05:18.790 – 00:05:20.210] Kita ada inventory [00:05:20.210 – 00:05:22.430] Inventory ni adalah stok-stok yang belum dipakai [00:05:22.430 – 00:05:24.090] Contoh kita dah beli, kita jual produk lah [00:05:24.090 – 00:05:25.370] Kita ada satu stok bahan ni [00:05:25.370 – 00:05:26.690] Yang kita boleh jual balik pada customer [00:05:26.690 – 00:05:28.510] So itu pun adalah asset kita juga [00:05:28.510 – 00:05:30.710] Kita ada account receivable, AR [00:05:31.330 – 00:05:32.650] Maksudnya invoice dah keluar [00:05:32.650 – 00:05:33.690] Tapi duit tak collect lagi [00:05:33.690 – 00:05:35.530] So total asset kita [00:05:35.530 – 00:05:37.210] Duit yang boleh dicairkan [00:05:37.810 – 00:05:39.350] Sebab duit ni memang dah dicairkan pun [00:05:39.350 – 00:05:40.730] Tapi yang lain-lain ni boleh dicairkan [00:05:40.730 – 00:05:41.590] Jadilah bentuk duit [00:05:41.590 – 00:05:43.770] Sementara asset adalah RM49,500 [00:05:43.770 – 00:05:44.930] Itu sebelah kiri [00:05:44.930 – 00:05:46.410] Kenapa nama dia balance? [00:05:46.590 – 00:05:48.230] Sebab kita nak balancekan dia dengan sebelah kanan [00:05:48.230 – 00:05:49.770] Sebab itu memang formula dia [00:05:49.770 – 00:05:51.190] Ok, liability pula [00:05:52.050 – 00:05:53.430] Liability kita berapa? [00:05:53.790 – 00:05:56.510] Berapa banyak hutang yang company kena tanggung [00:05:56.510 – 00:05:57.290] Ok, kita mengkira [00:05:57.290 – 00:05:59.190] Oh, kita kena bayar supplier [00:05:59.190 – 00:06:01.090] Eh, ada lah supplier ni tak bayar lagi [00:06:01.090 – 00:06:02.070] Rp21,000 [00:06:02.070 – 00:06:04.350] Ok, alamak ada hutang credit card [00:06:04.350 – 00:06:05.590] Rp5,200 [00:06:06.550 – 00:06:08.350] Loan dengan bank tak ada dah [00:06:08.350 – 00:06:10.790] So, kita ada hutang ataupun liability [00:06:10.790 – 00:06:12.450] Sebanyak Rp27,000 [00:06:12.450 – 00:06:14.390] Dan duit owner [00:06:14.390 – 00:06:16.070] Duit modal business owner [00:06:16.070 – 00:06:17.530] Yang kita panggil pay up capital [00:06:17.530 – 00:06:18.830] Dah masuk RM22,500 [00:06:18.830 – 00:06:20.450] So sepatutnya [00:06:20.450 – 00:06:21.250] Balance sheet ni [00:06:21.250 – 00:06:21.790] Kena balance [00:06:21.790 – 00:06:24.010] So inilah formula sebenar [00:06:24.010 – 00:06:24.570] Jadi kita tahu [00:06:25.470 – 00:06:26.630] Betul-betul-betul [00:06:26.630 – 00:06:27.610] Itu kan aku ada modal [00:06:27.610 – 00:06:28.630] Banyak ni lah modal aku [00:06:28.630 – 00:06:30.150] Inilah hutang-hutang kita [00:06:30.150 – 00:06:31.550] So dia kena balance [00:06:31.550 – 00:06:32.170] Dengan sebelah [00:06:32.170 – 00:06:32.810] Sebab [00:06:32.810 – 00:06:33.770] Dia macam [00:06:33.770 – 00:06:35.090] Every action [00:06:35.810 – 00:06:37.250] Must have opposite [00:06:37.250 – 00:06:38.610] And equal reaction [00:06:38.610 – 00:06:39.650] Macam tu lah hebatnya [00:06:39.650 – 00:06:40.990] Kita tolak [00:06:40.990 – 00:06:42.150] Mesti ada benda yang bergerak [00:06:42.150 – 00:06:43.210] Kalau kita tolak ni [00:06:43.210 – 00:06:44.250] Mesti ada benda ni pula bergerak [00:06:44.250 – 00:06:44.910] Dia macam tu lah [00:06:44.910 – 00:06:45.430] Dunia ni [00:06:45.430 – 00:06:46.690] So kalau kita dapat [00:06:46.690 – 00:06:47.390] Duit belah sini [00:06:47.390 – 00:06:48.630] Mana duit tu pergi [00:06:49.550 – 00:06:50.870] Duit tu kat sini [00:06:50.870 – 00:06:52.550] Kalau duit tu dah pakai kat sini [00:06:52.550 – 00:06:53.230] Mana duit tu pergi [00:06:53.230 – 00:06:53.950] Mesti ada kat sini [00:06:53.950 – 00:06:54.790] Dia mesti balance [00:06:55.890 – 00:06:57.490] Jadi dalam kes ni contohnya [00:07:00.270 – 00:07:01.390] Kita beli equipment [00:07:02.190 – 00:07:03.630] Kita beli equipment pula dah [00:07:03.630 – 00:07:06.150] Kita bayar supplier kita RM1000 [00:07:06.150 – 00:07:08.170] So RM1000 hilang kat sini [00:07:10.390 – 00:07:11.910] Tapi dia transfer pula kat sini [00:07:14.210 – 00:07:15.210] Contohnya kat sini [00:07:16.070 – 00:07:16.590] RM9500 [00:07:17.270 – 00:07:18.310] Cash berkurang [00:07:18.310 – 00:07:20.270] Sebab apa? Kita bayar supplier RM1,000 [00:07:20.270 – 00:07:22.250] So kat sini jadi RM48,500 [00:07:23.090 – 00:07:24.430] Apa yang berlaku pula [00:07:25.010 – 00:07:25.790] Dekat sini [00:07:26.770 – 00:07:27.590] Akan jadi [00:07:27.590 – 00:07:29.550] Liability ni pula akan berkurang [00:07:29.550 – 00:07:31.510] Sebelum ni kita hutang dia RM21,000 [00:07:31.510 – 00:07:32.670] Sebab kita dah bayar RM1,000 [00:07:32.670 – 00:07:34.630] Jadi tinggal RM20,750 [00:07:34.630 – 00:07:35.390] Faham tak? [00:07:36.050 – 00:07:37.450] Duit cash berkurang [00:07:37.450 – 00:07:39.770] Tapi hutang dengan supplier pun berkurang [00:07:39.770 – 00:07:40.310] Sebab dah bayar [00:07:40.850 – 00:07:41.370] Katakanlah [00:07:42.670 – 00:07:43.550] Credit card ni [00:07:43.550 – 00:07:45.250] Credit card ni saya nak bayar terus [00:07:45.250 – 00:07:47.190] Saya ambil duit cash saya ni [00:07:47.190 – 00:07:48.490] RM5,250 [00:07:49.390 – 00:07:50.730] Saya settlekan terus [00:07:50.730 – 00:07:51.490] Jadi berkuranglah [00:07:51.490 – 00:07:52.170] Tinggal RM4,000 lebih [00:07:52.170 – 00:07:54.390] Tapi kadi kad saya pun jadi [00:07:54.390 – 00:07:55.770] Kosong balik [00:07:55.770 – 00:07:56.970] Jadi dia balance [00:07:56.970 – 00:07:57.450] Faham tak? [00:07:57.750 – 00:07:59.390] Itulah benda yang paling power [00:07:59.390 – 00:08:00.090] Bila buat audit [00:08:00.090 – 00:08:01.250] Kita dapat balance sheet [00:08:01.250 – 00:08:01.710] Daripada sini [00:08:01.710 – 00:08:02.590] Law [00:08:02.590 – 00:08:03.330] Ni [00:08:03.330 – 00:08:04.810] Contoh kalau awak tengok ni [00:08:04.810 – 00:08:05.630] Office-office saya ni [00:08:05.630 – 00:08:06.370] Saya nak tahu [00:08:06.370 – 00:08:07.690] Berapa banyak aset saya [00:08:07.690 – 00:08:08.970] Ni berapa nilai [00:08:08.970 – 00:08:10.770] Ni semua ni berapa-berapa nilai ni [00:08:10.770 – 00:08:11.950] Berapa banyak yang aku dah beli [00:08:11.950 – 00:08:12.930] Dalam bentuk equipment [00:08:12.930 – 00:08:14.010] Whiteboard [00:08:14.010 – 00:08:15.770] Mesin bagai apa semua ni [00:08:16.390 – 00:08:16.950] Laptop [00:08:16.950 – 00:08:19.890] So kita tahu inilah total equipment kita [00:08:19.890 – 00:08:22.510] Jadi katakanlah company ada masalah kewangan [00:08:22.510 – 00:08:24.010] Kita nak kena liquidise [00:08:24.010 – 00:08:28.730] Kita nak kena cairkan asset company [00:08:28.730 – 00:08:30.090] Untuk bayar hutang [00:08:30.090 – 00:08:31.610] Maka kita tahu kita sebenarnya ada [00:08:31.610 – 00:08:33.910] RM200,000 dalam betul equipment [00:08:33.910 – 00:08:35.630] Macam itulah ibaratnya [00:08:35.630 – 00:08:37.150] So that's why balance sheet ni [00:08:37.150 – 00:08:38.450] Kalau faham memang powerful [00:08:38.450 – 00:08:40.050] Memang sangat-sangat powerful [00:08:40.050 – 00:08:44.150] Dia boleh buat kita nampak business in the bigger picture [00:08:44.150 – 00:08:47.070] Sebab setiap pembelian akan menjadi aset [00:08:47.070 – 00:08:50.210] Setiap pembayaran akan mengurangkan liability [00:08:50.210 – 00:08:53.030] Ataupun katalah kita bayar dekat equity [00:08:53.030 – 00:08:57.530] Dia akan mengurangkan pula equity [00:08:57.530 – 00:09:01.490] Maksudnya duit investor yang stay dalam company dah berkurang [00:09:01.490 – 00:09:02.950] Sebab kita dah bayar lah dividend dia [00:09:02.950 – 00:09:03.830] Macam tu eh [00:09:03.830 – 00:09:05.930] Ok, kalau tak faham tak apa [00:09:05.930 – 00:09:08.430] Tengok YouTube, boleh search pasal balance sheet [00:09:08.430 – 00:09:10.450] Saya cuba ajar secara layman [00:09:10.450 – 00:09:11.670] Tapi tak faham boleh study lagi [00:09:11.670 – 00:09:12.610] Menarik balance sheetnya [00:09:13.570 – 00:09:15.410] Katakanlah kita beli laptop guna funding [00:09:15.410 – 00:09:16.110] Cash [00:09:16.110 – 00:09:18.710] Kita sebelum beli RM15,000 [00:09:18.710 – 00:09:20.950] Kita bayar laptop [00:09:20.950 – 00:09:22.170] Acupement [00:09:22.170 – 00:09:24.110] Selepas kita beli [00:09:24.110 – 00:09:25.890] Kita keluar RM12,000 [00:09:25.890 – 00:09:27.590] Dan kita keluar duit [00:09:27.590 – 00:09:28.910] Acupement RM3,000 [00:09:28.910 – 00:09:29.410] Nampak tak? [00:09:29.710 – 00:09:30.770] So total still balance [00:09:30.770 – 00:09:31.990] Asset masih RM15,000 [00:09:31.990 – 00:09:33.290] Cuma dia bertukar tangan [00:09:33.290 – 00:09:35.770] Daripada cash bertukar dalam bentuk [00:09:35.770 – 00:09:36.790] Acupement RM3,000 [00:09:36.790 – 00:09:38.210] Plus cash pula berkurang [00:09:38.210 – 00:09:38.750] Maksudnya [00:09:38.750 – 00:09:40.870] Ini asset dengan cash [00:09:40.870 – 00:09:42.370] Cash kurang [00:09:42.370 – 00:09:43.250] Asset naik [00:09:43.250 – 00:09:44.470] Nampak tak [00:09:44.470 – 00:09:46.030] Jadi total yang naik tu [00:09:46.030 – 00:09:47.110] Sama je RM15,000 [00:09:47.110 – 00:09:47.830] Maksudnya [00:09:47.830 – 00:09:49.210] Total asset masih RM15,000 [00:09:49.210 – 00:09:51.450] Dan loan liability kita masih lagi maintain [00:09:51.450 – 00:09:53.390] Sebab kita tak bayar hutang-hutang supplier [00:09:53.390 – 00:09:55.030] Kita tak bayar pula [00:09:55.030 – 00:09:56.030] Dividend [00:09:56.030 – 00:09:58.750] Ataupun tak bagi kepada shareholder [00:09:58.750 – 00:09:59.470] Macam itulah [00:10:00.490 – 00:10:02.030] So itulah dia [00:10:03.270 – 00:10:05.790] Jadi ini pula adalah contoh [00:10:05.790 – 00:10:07.290] PAT bulan pertama [00:10:07.290 – 00:10:08.970] Profit after tax bulan pertama [00:10:08.970 – 00:10:09.890] Bila kita dah buat audit [00:10:09.890 – 00:10:11.070] Bila kita [00:10:11.070 – 00:10:12.610] Ni bayangkan [00:10:12.610 – 00:10:14.270] Satu bisnes ada tiga statement [00:10:14.270 – 00:10:15.190] Tiga paparan [00:10:15.190 – 00:10:16.950] Lebih tepat adalah tiga statement [00:10:16.950 – 00:10:19.210] Bayangkan setiap tiga bulan [00:10:19.210 – 00:10:20.970] Anda dapat tiga statement ni [00:10:20.970 – 00:10:22.210] Memang [00:10:22.210 – 00:10:23.630] Memang seronok lah [00:10:23.630 – 00:10:24.450] Sebab kita tahu [00:10:24.450 – 00:10:25.690] Duit tu sebenarnya kat mana [00:10:25.690 – 00:10:26.950] Yang paling best [00:10:26.950 – 00:10:28.330] Statement tu pula diaudit [00:10:28.330 – 00:10:29.170] Betul-betul tally [00:10:29.170 – 00:10:29.670] Bukannya [00:10:29.670 – 00:10:31.150] Accountant bagi statement [00:10:31.150 – 00:10:32.290] Lepas tu kita percaya bulat-bulat [00:10:32.290 – 00:10:32.790] Bodoh-bodoh [00:10:32.790 – 00:10:33.390] Tak [00:10:33.390 – 00:10:35.410] Rupanya data ni dah rosak [00:10:35.410 – 00:10:35.650] Tak [00:10:35.650 – 00:10:36.870] Kita nak data yang [00:10:36.870 – 00:10:38.170] Dah diaudit [00:10:38.170 – 00:10:39.390] Dan kita pun verify betul [00:10:39.390 – 00:10:40.190] Semua ni tally [00:10:40.990 – 00:10:42.110] contoh saya ada satu bisnes [00:10:42.770 – 00:10:44.170] bulan pertama saya punya PAT [00:10:44.170 – 00:10:46.350] RM6,840, so saya tahulah [00:10:46.350 – 00:10:48.270] oh ni revenue saya, tolak dengan [00:10:48.270 – 00:10:50.370] COGS, tolak dengan OPEX, tolak [00:10:50.370 – 00:10:52.370] RM10,000, dapat tolak [00:10:52.370 – 00:10:54.510] pula dengan depreciation, maksudnya susut nilai [00:10:54.510 – 00:10:56.310] kita punya asset tadi tu dia susut nilai [00:10:56.310 – 00:10:57.950] sikit, depreciation [00:10:57.950 – 00:11:00.410] jadi total saya punya PBT [00:11:00.410 – 00:11:02.330] RM9,800, tax saya akan [00:11:02.330 – 00:11:04.210] banyak-banyak ni, jadi inilah keuntungan [00:11:04.210 – 00:11:06.430] baki yang tinggal, ok next pula cash flow [00:11:06.430 – 00:11:07.570] berapa duit saya pada [00:11:07.570 – 00:11:09.690] bulan keempat ni, bulan ketiga ni [00:11:10.390 – 00:11:11.570] ok cash flow ni [00:11:11.570 – 00:11:12.390] macam screenshot [00:11:12.390 – 00:11:13.070] oh sekarang ni [00:11:13.070 – 00:11:13.710] Alhamdulillah saya ada [00:11:13.710 – 00:11:14.970] RM23,000 dalam bank account [00:11:14.970 – 00:11:16.210] cash flow [00:11:16.210 – 00:11:16.910] dalam bentuk [00:11:16.910 – 00:11:18.410] jadi kita pun kiralah [00:11:18.410 – 00:11:19.230] nak tahu cash flow [00:11:19.230 – 00:11:20.550] kita kira operating cash flow [00:11:20.550 – 00:11:21.830] kita ada baki RM5,000 [00:11:21.830 – 00:11:22.950] daripada duit operating [00:11:23.970 – 00:11:25.230] capex cash flow ni [00:11:25.230 – 00:11:26.090] duit akan keluar [00:11:26.090 – 00:11:26.870] RM12,000 [00:11:26.870 – 00:11:28.830] ok kita ada duit loan pula masuk [00:11:28.830 – 00:11:30.830] jadi total walaupun masuk [00:11:30.830 – 00:11:31.790] keluar masuk [00:11:31.790 – 00:11:32.670] ada RM23,000 [00:11:33.510 – 00:11:34.050] ok [00:11:35.650 – 00:11:37.370] jadi bila kita dah dapat guys [00:11:37.370 – 00:11:38.650] semua statement-statement ni [00:11:38.650 – 00:11:40.690] Kita dah tahu cash flow kita berapa [00:11:40.690 – 00:11:43.970] Dan kita tahu kedudukan aset kita berapa [00:11:43.970 – 00:11:45.750] Itu je sebenarnya balance sheet ni nak tahu [00:11:45.750 – 00:11:47.090] Aku punya aset sekarang berapa [00:11:47.090 – 00:11:47.990] Tolak hutang [00:11:47.990 – 00:11:49.350] Tolaklah semua-semua benda [00:11:49.350 – 00:11:51.950] Tolak cash reservable [00:11:51.950 – 00:11:53.890] Duit yang kita bakal terima daripada customer kita [00:11:53.890 – 00:11:54.890] RM28,000 [00:11:54.890 – 00:11:57.230] Kita punya equipment-accomment kita RM11,000 [00:11:57.230 – 00:11:59.070] Kita pula ada loan pula tu [00:11:59.070 – 00:12:01.130] Loan-loan-loan apa-apa semua ni [00:12:01.130 – 00:12:02.910] Campur dengan pack up capital [00:12:03.550 – 00:12:04.110] Jadi [00:12:06.350 – 00:12:08.750] total asset setelah kita dah [00:12:08.750 – 00:12:10.930] tambah tolak bahagi bagi apa semua ni [00:12:10.930 – 00:12:12.450] rupanya asset kita hanyalah [00:12:13.570 – 00:12:15.630] sebanyak 39,000 sahaja [00:12:15.630 – 00:12:16.610] dan dia balance kat sana [00:12:16.610 – 00:12:18.530] sebab bila kita tengok asset 39,000 [00:12:18.530 – 00:12:20.150] mana datang 39,000 ni [00:12:20.150 – 00:12:21.350] oh dia terpecah kepada 2 [00:12:21.350 – 00:12:22.050] macam tadi [00:12:22.050 – 00:12:23.670] that's why balance sheet ni [00:12:23.670 – 00:12:24.590] dia very very powerful [00:12:24.590 – 00:12:27.310] jadi kalau kita dapat 3-3 statement ni [00:12:27.310 – 00:12:28.210] inilah sebenarnya [00:12:28.210 – 00:12:29.290] the ultimate of business [00:12:29.830 – 00:12:30.350] business [00:12:30.350 – 00:12:31.230] bila orang tanya [00:12:31.230 – 00:12:32.730] kau ada data tak [00:12:32.730 – 00:12:33.670] inilah data yang sebenar [00:12:33.670 – 00:12:34.490] Yang paling tinggi [00:12:35.330 – 00:12:36.090] Cash flow [00:12:36.090 – 00:12:36.670] Statement [00:12:37.230 – 00:12:37.750] PNL [00:12:37.750 – 00:12:38.870] Dan juga balance sheet [00:12:38.870 – 00:12:40.010] Jadi guys [00:12:40.010 – 00:12:41.530] Itu sahaja [00:12:41.530 – 00:12:42.430] Dalam panduan ni [00:12:42.430 – 00:12:43.650] Tepuk tangan untuk semua orang [00:12:45.970 – 00:12:46.690] Gila eh [00:12:46.690 – 00:12:48.050] Kalau anda dah menonton sampai sini [00:12:48.050 – 00:12:49.150] Saya ucapkan tahniah [00:12:49.150 – 00:12:50.650] Inilah panduan cost structure [00:12:50.650 – 00:12:52.230] Dan macam saya kata tadi [00:12:52.230 – 00:12:53.750] Saya adalah orang yang [00:12:53.750 – 00:12:54.550] Sangat-sangat [00:12:59.000 – 00:13:00.120] Sangat-sangat berdendam [00:13:00.120 – 00:13:00.960] Dengan finance [00:13:00.960 – 00:13:02.440] Dendam tu maksud saya [00:13:03.000 – 00:13:04.020] Dendam untuk proof [00:13:04.020 – 00:13:05.300] Yang kita boleh do better [00:13:05.300 – 00:13:05.840] Daripada ni lah [00:13:05.840 – 00:13:06.380] Come on lah [00:13:06.380 – 00:13:08.220] Bila kita nak tambah cawangan [00:13:08.220 – 00:13:10.960] Bila kita nak tambah staff [00:13:10.960 – 00:13:12.660] Bila kita nak beli [00:13:13.600 – 00:13:14.120] Equipment [00:13:14.120 – 00:13:15.600] Macam mana kita decide [00:13:16.540 – 00:13:18.300] Ke pakai gut feeling je [00:13:18.300 – 00:13:18.960] Ke macam [00:13:18.960 – 00:13:19.920] Boleh lah [00:13:19.920 – 00:13:22.080] So sebab tu kan saya kata [00:13:22.080 – 00:13:23.500] Nak menjinakkan nafsu [00:13:23.500 – 00:13:24.420] Orang extrovert [00:13:24.420 – 00:13:25.520] Orang sil orang marketing ni [00:13:25.520 – 00:13:26.800] Hanya ilmu finance je [00:13:26.800 – 00:13:27.960] Boleh menjinakkan nafsu dia [00:13:27.960 – 00:13:28.820] Tiba-tiba [00:13:28.820 – 00:13:29.380] Eh jap [00:13:29.380 – 00:13:30.960] Aku nak beli ke orang laptop ni [00:13:30.960 – 00:13:31.880] Tak apa-apa [00:13:31.880 – 00:13:32.640] Saya buat kiraan dulu [00:13:32.640 – 00:13:33.440] Dia pun buat kiraan [00:13:33.440 – 00:13:34.340] Dia borak dengan cek LGBT [00:13:34.340 – 00:13:35.000] Borak-borak-borak [00:13:35.000 – 00:13:35.460] Eh [00:13:36.040 – 00:13:37.980] tak berbaloi, dia kira pula ROI [00:13:37.980 – 00:13:39.860] apa benefit dia, kalau aku buat benda ni [00:13:39.860 – 00:13:41.780] sebab tu, jangan gelojuh nak [00:13:41.780 – 00:13:43.880] gelojuh laju, antara dua usahawan [00:13:43.880 – 00:13:45.940] defensif dengan ofensif, ofensif [00:13:45.940 – 00:13:46.540] mati dulu [00:13:47.880 – 00:13:49.880] yang menyerang, mati [00:13:49.880 – 00:13:51.680] dulu, yang defensif ni lebih [00:13:51.680 – 00:13:53.840] bagus, sebab sebenarnya bila kita [00:13:53.840 – 00:13:55.780] dah buat bisnes lama sangat, kita [00:13:55.780 – 00:13:57.360] akan sampai satu conclusion [00:13:58.200 – 00:13:59.580] kita akan cakap satu ayat ni [00:13:59.580 – 00:14:04.010] kita akan cakap satu ayat ni, oh tak ada [00:14:04.010 – 00:14:04.390] pula eh [00:14:05.870 – 00:14:06.310] defense [00:14:07.450 – 00:14:08.030] is [00:14:08.030 – 00:14:09.790] the best offense. [00:14:10.670 – 00:14:11.750] Rupanya ini, guys. [00:14:12.090 – 00:14:13.450] Bila kita dah buat business, [00:14:13.950 – 00:14:15.230] dah berpuluh-puluh business, [00:14:15.590 – 00:14:16.770] dah bermacam-macam partner, [00:14:17.330 – 00:14:18.470] dah bermacam-macam jenis [00:14:18.470 – 00:14:19.390] produk, [00:14:19.630 – 00:14:20.410] berbagai jenis staff, [00:14:20.590 – 00:14:20.990] last sekali, [00:14:21.570 – 00:14:22.810] kita always nak go defensive. [00:14:23.230 – 00:14:24.410] Sebab defense [00:14:24.410 – 00:14:26.230] is the best offense. [00:14:27.050 – 00:14:28.130] Dengan defense, [00:14:28.490 – 00:14:30.450] kita akan menyerang sebenarnya. [00:14:30.550 – 00:14:30.990] Contohnya, [00:14:31.270 – 00:14:32.290] ambil situasi simple lah. [00:14:32.870 – 00:14:34.270] Kita time tu bukan nak menyerang pun. [00:14:34.470 – 00:14:36.250] Kita just nak secure pastikan staff kita [00:14:36.250 – 00:14:38.710] ni tak ada siapa yang resign mengejut, kita pun bagilah [00:14:38.710 – 00:14:40.850] design macam mana royalty dan sebagainya [00:14:40.850 – 00:14:42.450] carry growth. Tiba-tiba [00:14:42.450 – 00:14:44.450] dengan kita nak defensive, nak pastikan [00:14:44.450 – 00:14:46.250] team kita ni stay, kita [00:14:46.250 – 00:14:48.690] ter-design carry growth. Dan ter-design [00:14:48.690 – 00:14:50.370] carrier, carrier growth tu [00:14:50.370 – 00:14:52.330] sebab nak basit dengan loyal, elok pula [00:14:52.330 – 00:14:53.910] team kita grow secara organik. [00:14:54.750 – 00:14:56.530] Tiba-tiba grow eh. Aku nak [00:14:56.530 – 00:14:58.050] defend, dah ter-offense. Contohnya [00:14:58.050 – 00:15:00.370] kita nak secure kan kita [00:15:00.370 – 00:15:02.330] punya business. Kita [00:15:02.330 – 00:15:04.410] tengok, ok sekarang ni aku ambil dengan supplier A [00:15:04.410 – 00:15:06.530] Bahaya ni kalau supplier A ni [00:15:06.530 – 00:15:08.810] Macam mana kan? Kita bukan nak untung [00:15:08.810 – 00:15:11.130] Banyak pun. So kita pun carilah 3 supplier [00:15:12.150 – 00:15:12.590] Standby [00:15:12.590 – 00:15:14.410] At least supplier A tak dapat supply [00:15:14.410 – 00:15:15.570] Aku ada supplier B, supplier C [00:15:15.570 – 00:15:17.750] Nampak? Tiba-tiba elok pula [00:15:17.750 – 00:15:20.010] Eh, sale naik eh aku tak ada masalah nak supply [00:15:20.010 – 00:15:22.570] Sebab aku dah ada 3 source of supplier [00:15:22.570 – 00:15:24.130] Tiba-tiba menyerang pula [00:15:24.590 – 00:15:26.570] Contohnya, kita tengok satu staff ni [00:15:26.570 – 00:15:27.990] Ish, dia seorang buat marketing [00:15:27.990 – 00:15:29.630] Eh, bahaya ni kalau dia seorang buat marketing [00:15:29.630 – 00:15:31.710] Kalau dia resign macam mana? Kita pun tambah [00:15:31.710 – 00:15:33.730] Seorang lagi marketing disebabkan kita nak [00:15:33.730 – 00:15:35.970] secure kan ada dua orang shadowing, kita nak buat [00:15:35.970 – 00:15:38.030] orang A, orang B, so that company tak bergantung [00:15:38.030 – 00:15:39.950] harap pada satu, dia tak ada satu bottleneck [00:15:39.950 – 00:15:41.890] tu lah, bottleneck, dia macam, dia corong [00:15:41.890 – 00:15:42.890] tiba-tiba dia sangkut kat tengah [00:15:43.510 – 00:15:46.050] elok pula kita setengah menyerang, tiba-tiba tertambah hasil [00:15:46.050 – 00:15:47.770] sebab kita nak secure kan je [00:15:47.770 – 00:15:49.850] satu position yang paling berisiko tu [00:15:49.850 – 00:15:51.870] ibaratnya macam inilah, kita [00:15:51.870 – 00:15:53.430] nak tambah tembok pertahanan [00:15:53.430 – 00:15:55.890] dalam proses menambah tembok pertahanan [00:15:55.890 – 00:15:57.710] kita tak sengaja dah [00:15:57.710 – 00:15:59.630] menyerang dan serangan itu [00:16:00.150 – 00:16:01.010] lebih solid [00:16:01.010 – 00:16:03.530] kita dah menguatkan kubur, tiba-tiba [00:16:05.150 – 00:16:05.830] Defensive [00:16:05.830 – 00:16:06.890] Sebab tu [00:16:06.890 – 00:16:08.310] Defense is the best offense [00:16:08.310 – 00:16:10.070] Dan ilmu dalam defense ni [00:16:10.070 – 00:16:11.570] Adalah always back to fundamental [00:16:11.570 – 00:16:12.730] Finance [00:16:12.730 – 00:16:13.750] Customer [00:16:14.430 – 00:16:15.350] Retention rate [00:16:15.350 – 00:16:17.030] Customer repeat rate [00:16:17.030 – 00:16:18.150] So kalau time saya lah [00:16:18.150 – 00:16:18.590] Kalau saya [00:16:18.590 – 00:16:19.870] Saya akan bagitahu dua ni lah [00:16:19.870 – 00:16:21.590] Satu ilmu finance [00:16:21.590 – 00:16:22.790] Which is nak protect [00:16:23.510 – 00:16:24.570] Protect margin [00:16:24.570 – 00:16:25.870] Protect margin [00:16:27.290 – 00:16:28.650] Protect margin [00:16:29.990 – 00:16:30.670] Untung [00:16:30.670 – 00:16:32.610] Protect tak margin profit [00:16:32.610 – 00:16:34.550] Kita dah set profit margin 50% [00:16:34.550 – 00:16:36.270] Dapat tak maintain 50%? [00:16:38.160 – 00:16:39.720] So defensive ni adalah [00:16:39.720 – 00:16:41.420] Untuk kita pastikan protect margin [00:16:41.420 – 00:16:43.120] Lepas tu team [00:16:43.120 – 00:16:45.580] Kita nak pastikan kita protect [00:16:45.580 – 00:16:46.620] Kita punya talent [00:16:46.620 – 00:16:48.080] Protect team kita [00:16:48.700 – 00:16:50.900] Talent-talent yang ada ni ingat senang ke nak develop? [00:16:51.940 – 00:16:53.680] Next pula kita nak protect apa? [00:16:54.220 – 00:16:56.120] Kita nak protect brand [00:16:56.120 – 00:17:00.000] Kita nak protect [00:17:00.000 – 00:17:01.300] Kita punya brand [00:17:01.300 – 00:17:02.880] Kita nak protect brand kita [00:17:02.880 – 00:17:03.880] Tak nak brand kita damage [00:17:03.880 – 00:17:05.360] but once brand damage habislah [00:17:05.360 – 00:17:06.880] so kita pun securekan [00:17:06.880 – 00:17:08.840] pastikan customer happy [00:17:08.840 – 00:17:09.960] pastikan ok [00:17:09.960 – 00:17:12.100] kita baiki kita punya google review [00:17:12.100 – 00:17:12.600] pastikan [00:17:12.600 – 00:17:13.380] tiba-tiba dah menyerang [00:17:13.380 – 00:17:13.560] eh [00:17:13.560 – 00:17:15.580] aku sebenarnya tak nak brand rosak je [00:17:15.580 – 00:17:17.360] tu aku nampak pastikan google review cantik [00:17:17.360 – 00:17:19.380] tiba-tiba itu pula menyebabkan [00:17:19.960 – 00:17:21.040] sale kita naik [00:17:21.040 – 00:17:21.820] faham tak? [00:17:22.620 – 00:17:23.160] defense [00:17:23.160 – 00:17:24.720] is the best offense [00:17:25.420 – 00:17:26.000] boss [00:17:26.000 – 00:17:27.100] bila banyak duit [00:17:27.100 – 00:17:28.260] auto jadi bodoh [00:17:28.260 – 00:17:30.040] boss bila takde duit [00:17:30.040 – 00:17:30.880] auto jadi bijak [00:17:30.880 – 00:17:32.520] so always anggap kita takde duit [00:17:32.520 – 00:17:34.420] Gunakan sekecik-kecik modal [00:17:34.420 – 00:17:36.760] Untuk dapatkan the highest leverage [00:17:36.760 – 00:17:39.020] The highest reward [00:17:39.020 – 00:17:41.260] Jumpa dalam panduan seterusnya [00:17:41.260 – 00:17:42.600] Zas