經(jīng)營杠桿系數(shù)=(EBIT+F)/EBIT=(80+32)/80=1.4
財務杠桿系數(shù)=EBIT/(EBIT-I)=80/(80-200*50%*10%)=1.14
復合杠桿系數(shù)=經(jīng)營杠桿系數(shù)*財務杠桿系數(shù)=1.4*1.14=1.6
經(jīng)營杠桿系數(shù)=(EBIT+F)/EBIT=(80+32)/80=1.4
財務杠桿系數(shù)=EBIT/(EBIT-I)=80/(80-200*50%*10%)=1.14
復合杠桿系數(shù)=經(jīng)營杠桿系數(shù)*財務杠桿系數(shù)=1.4*1.14=1.6