PBT Source: https://coachadib.com/module/6ac04061ef88b1e0248d4f12 Automatic full-length draft. Uncertain wording and figures require review. [00:00:01.400 – 00:00:29.360] PBT. Apakah itu PBT? PBT adalah profit before tax. So, bila kita dah connecting the dot, sebab saya nak sentuh sikit lah ilmu finance ni. Bila kita ambil gaji ni, kita kena tahu OPEX secara basic. Nak tahu lebih detail ada modul lain sebenarnya. Tapi saya nak beritahu secara basic OPEX tu apa, COGS tu apa. Bila dah kenal pasti 2 numbers ni, 2 amount yang sebenar di berapa persen, barulah kita boleh kira PBT, profit before tax. [00:00:29.360 – 00:00:34.440] So barulah owner dapat gaji yang setimpal [00:00:34.440 – 00:00:37.940] Kalau kita nak ambil gaji ni bukan main petik-petik je gaji [00:00:37.940 – 00:00:39.500] Kena tengok untung ada ke tak [00:00:39.500 – 00:00:41.200] At least company pun boleh bernafas [00:00:41.200 – 00:00:42.280] Contohnya macam ni [00:00:42.280 – 00:00:43.280] Kita ada sale [00:00:43.280 – 00:00:45.200] Tolak dengan kita punya kos barang [00:00:45.200 – 00:00:46.820] COGS ataupun COGS kita [00:00:46.820 – 00:00:47.520] Kos bahan [00:00:47.520 – 00:00:48.940] Dapatlah gross profit [00:00:48.940 – 00:00:50.980] Gross profit ni untung kasar ni pula [00:00:50.980 – 00:00:52.140] Tolak dengan OPEX [00:00:52.140 – 00:00:53.160] Kos operasi ni [00:00:53.160 – 00:00:54.620] Termasuk gaji bawah semua kat sini [00:00:54.620 – 00:00:56.580] Dapatlah PBT [00:00:56.580 – 00:00:58.420] Profit before tax [00:00:58.420 – 00:01:00.920] Jadi, ni contoh kiraan dia lah [00:01:00.920 – 00:01:02.620] Sale, bayangkan RM50,000 [00:01:03.240 – 00:01:04.860] COGS kita, kos bahan [00:01:04.860 – 00:01:06.860] Apa semua nak bayar, supplier [00:01:06.860 – 00:01:08.780] Bayar, kos material, shipping [00:01:08.780 – 00:01:10.000] Dan sebagainya, apa benda lah [00:01:10.500 – 00:01:12.560] Dapatlah RM20,000, untung kasar [00:01:12.560 – 00:01:14.640] RM30,000, jadi kita masukkan [00:01:14.640 – 00:01:16.880] Gaji kita kat sini, ni gaji owner [00:01:16.880 – 00:01:19.000] Gaji staff, office, katalah ni [00:01:19.000 – 00:01:21.000] Kalau logik akal ni ada staff 2 orang [00:01:21.000 – 00:01:22.800] 3 orang lah, katalah kita ada [00:01:22.800 – 00:01:24.740] Staff 3 orang, seorang gaji RM2,500 [00:01:24.740 – 00:01:26.920] So, staff 3 orang, darat [00:01:26.920 – 00:01:27.920] RM2,500, dah RM7,500 [00:01:27.920 – 00:01:29.820] setengah, campur gaji bos dah RM12,500 [00:01:30.420 – 00:01:31.400] RM12,500 [00:01:31.400 – 00:01:33.880] campur dengan KMSP, so 15% [00:01:33.880 – 00:01:35.780] bagai, lepas tu campur lagi [00:01:35.780 – 00:01:37.480] dengan ofis, betul lah RM20,000 [00:01:37.480 – 00:01:39.660] ibaratnya, jadi untung company [00:01:39.660 – 00:01:41.560] RM10,000, poin dia kat sini [00:01:42.180 – 00:01:43.540] kita nak ambil gaji [00:01:43.540 – 00:01:45.780] dalam keadaan company pun healthy [00:01:45.780 – 00:01:47.600] bukannya company tinggal kosong [00:01:47.600 – 00:01:49.420] ada pula kosong macam ni, tak boleh lah [00:01:49.420 – 00:01:51.360] sebab apa, oh aku dah ambil gaji [00:01:51.360 – 00:01:53.220] RM15,000 dip, eh tak boleh [00:01:53.980 – 00:01:55.300] ambil kena berpada-pada [00:01:55.300 – 00:01:57.660] kalau company tak ada saving, nanti [00:01:57.660 – 00:01:59.560] musim kemarau, itulah masalahnya [00:01:59.560 – 00:02:01.640] apa yang berlaku guys, bila kita ambil [00:02:01.640 – 00:02:03.540] gaji banyak sangat, bila musim [00:02:03.540 – 00:02:05.160] off season, musim kemarau [00:02:05.160 – 00:02:07.280] kita akan gaji kosong [00:02:07.280 – 00:02:09.040] tak nak macam tu, kita nak pastikan [00:02:09.040 – 00:02:10.980] untung bersih company ada [00:02:10.980 – 00:02:12.920] untuk nombor 1 boleh bayar tax [00:02:12.920 – 00:02:15.620] nombor 2 ada cash reserve untuk bertahan [00:02:15.620 – 00:02:17.660] 3 bulan, cash reserve company [00:02:17.660 – 00:02:19.740] kalau boleh 3 ke 6 bulan untuk bertahan [00:02:19.740 – 00:02:21.660] so kalau kita dah simpan sikit-sikit [00:02:21.660 – 00:02:23.440] ni, ni dah menyimpan setengah bulan [00:02:23.440 – 00:02:25.740] so kalau cukup 2 bulan, kita dah cukup [00:02:25.740 – 00:02:27.960] RM20,000 dah ada sebulan punya cash reserve [00:02:27.960 – 00:02:29.480] sebab itulah [00:02:29.480 – 00:02:31.780] jangan ambil gaji banyak, ambil [00:02:31.780 – 00:02:33.540] sikit so that company ada [00:02:33.540 – 00:02:35.400] untung, ok contoh ni [00:02:35.400 – 00:02:37.640] RM10,000, so sebelum ambil [00:02:37.640 – 00:02:39.360] pastikan company pun [00:02:39.360 – 00:02:41.480] profit, bukannya ambil maximum [00:02:41.480 – 00:02:43.300] jangan, so itulah [00:02:43.300 – 00:02:45.780] PBT, kita jumpa dalam video yang seterusnya