Nisbah Keumpilan
Formula leveraj
\begin{aligned}
\mathrm{DOL} &= \frac{\text{Margin sumbangan}}{\mathrm{EBIT}} = \frac{{(p - v)\times Q}}{(p - v)\times Q - F} \\
\\
\mathrm{DFL} &= \frac{\mathrm{EBIT}}{\mathrm{EBT}} = \frac{(p - v)\times Q - F}{(p - v)\times Q - F - I} \\
\\
\mathrm{DTL} &= \mathrm{DOL} \times \mathrm{DFL}
\end{aligned}