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Let us help you succeed in your business! Reasonable prices, professional services, helping you solve your accounting and tax filing worries.

「有赚钱，不代表这项投资真的划算」很多老板在评估一项投资时，最常问的是：“这次带来了多少 Sales？”“最后有没有赚钱？”但真正应该问的是：我投入的每 RM1，到底为公司带回多少回报？这就是 Return on Investment，简称...
15/08/2026

「有赚钱，不代表这项投资真的划算」

很多老板在评估一项投资时，最常问的是：
“这次带来了多少 Sales？”
“最后有没有赚钱？”

但真正应该问的是：
我投入的每 RM1，到底为公司带回多少回报？
这就是 Return on Investment，简称 ROI（ #投资回报率）。

━━━━━━━━━━━━━━
ROI 的计算公式：
ROI =（投资收益 − 投资成本）÷ 投资成本 × 100%

举个简单的例子：
投资成本：RM10,000
投资收益：RM12,000

ROI：
（RM12,000 − RM10,000）
÷ RM10,000 × 100%
= 20%

意思是公司每投入 RM1，在收回本金后，额外赚了 RM0.20。

━━━━━━━━━━━━━━
不过，计算 ROI 时最容易犯的错误，就是直接把 Sales 当成投资收益。

假设公司花 RM10,000 做 Marketing，最后带来 RM30,000 Sales，并不代表公司就赚了 RM20,000。

因为当中可能还要扣除：

▪️ 产品或服务成本
▪️ Sales Commission
▪️ 执行及营运成本
▪️ Payment Gateway Fee
▪️ 退款及售后成本
▪️ 员工投入的时间和资源

所以：
Sales ≠ Profit
Sales 也不等于真正的投资回报。

如果相关成本没有计算进去，看到的 ROI 很可能只是一个表面上漂亮的数字。

━━━━━━━━━━━━━━
ROI 是不是越高越好？
一般来说，ROI 越高，代表投资回报越好。

但做商业决定时，不能只看一个百分比，还要一起考虑：
✅ 实际为公司赚了多少钱
✅ 需要多久才能收回投资
✅ Cash Flow 是否能够负担
✅ 投资涉及多大的风险
✅ 是否能够持续及扩大规模

一项 ROI 很高但只能做一次的小项目，不一定比一个 ROI 较低、却能长期扩大规模的项目更值得投资。

━━━━━━━━━━━━━━
ROI 不只可以用来评估广告，也可以用来衡量：
▪️ 购买新机器或系统
▪️ 聘请新员工
▪️ 开设新分行
▪️ 推出新产品
▪️ 员工培训
▪️ Marketing Campaign

真正有用的 Accounting，不只是记录公司花了多少钱。

更重要的是帮助老板看清：
这笔钱花下去后，到底有没有为公司创造足够的回报？

“Making money doesn’t necessarily mean the investment was worthwhile.”
When evaluating an investment, many business owners usually ask:
“How much Sales did this generate?”
“Did we make a profit in the end?”
But the more important question is:
For every RM1 invested, how much return did the company actually generate?
This is where Return on Investment ( ) comes in.

━━━━━━━━━━━━━━
📌 ROI Formula
ROI = (Investment Return − Investment Cost) ÷ Investment Cost × 100%
For example:
Investment Cost: RM10,000
Investment Return: RM12,000
ROI:
(RM12,000 − RM10,000)
÷ RM10,000 × 100%
= 20%
This means that for every RM1 invested, the company earned an additional RM0.20 after recovering the original investment.

━━━━━━━━━━━━━━
⚠️ One of the Most Common ROI Mistakes
The biggest mistake when calculating ROI is treating Sales as the investment return.
Suppose a company spends RM10,000 on Marketing and generates RM30,000 in Sales.
That does not mean the company made RM20,000 in profit.

You may still need to deduct:
▪️ Product or service costs
▪️ Sales commissions
▪️ Ex*****on and operating costs
▪️ Payment gateway fees
▪️ Refunds and after-sales costs
▪️ Employee time and resources

Therefore:
Sales ≠ Profit
Sales ≠ Actual Investment Return
If these costs are not taken into account, the ROI may look impressive on paper but fail to reflect the actual return.

━━━━━━━━━━━━━━
📊 Is a Higher ROI Always Better?
Generally, a higher ROI indicates a better return on investment.

However, when making business decisions, you shouldn't look at the percentage alone. You should also consider:
✅ How much actual profit the investment generates
✅ How long it takes to recover the investment
✅ Whether the Cash Flow can support it
✅ The level of risk involved
✅ Whether the investment can be sustained and scaled

An investment with a very high ROI but only a one-off opportunity may not necessarily be better than an investment with a lower ROI that can generate sustainable, scalable returns.

━━━━━━━━━━━━━━
💡 ROI Can Be Used to Evaluate More Than Advertising
ROI can also help measure the effectiveness of:
▪️ Purchasing new machinery or software
▪️ Hiring new employees
▪️ Opening a new branch
▪️ Launching a new product
▪️ Employee training
▪️ Marketing campaigns

Good accounting isn't just about recording how much money a company spends.

More importantly, it helps business owners understand:
👉 After spending this money, did it actually generate enough value and return for the company?

🚨 Latest Update | 7 August 2026LHDN has announced another update!For employees earning RM3,000 or below per month:❌ No S...
11/08/2026

🚨 Latest Update | 7 August 2026

LHDN has announced another update!

For employees earning RM3,000 or below per month:

❌ No Stamp Duty is payable.

❌ No Endorsement is required.

📌 This means eligible employment contracts with a monthly salary of RM3,000 or below are exempt from both Stamp Duty and the Endorsement requirement.

Stay tuned—we'll continue to share the latest tax and compliance updates!

Source: LHDN
https://www.facebook.com/share/p/1By2yRRZH6/

07/08/2026

最新消息‼️7/8/2026
LHDN最新发布RM3000月薪以下的员工
❌ 不需要缴付 Stamp Duty
❌ 不需要办理 Endorsement

【 做好财务规划的 10 个财务概念 | 10 Financial Concepts That Help You In Financial Planning 】身为生意人/企业家，掌握这 10个财务概念，并且运用的好，保证你创业这条路上一定...
02/08/2026

【 做好财务规划的 10 个财务概念 | 10 Financial Concepts That Help You In Financial Planning 】

身为生意人/企业家，掌握这 10个财务概念，并且运用的好，保证你创业这条路上一定不容易翻车！

很多人觉得会计就是 记账、做报表、报税，但实际上，如果你只停留在“记账”层面，很快就会被AI或自动化软件取代。真正能让会计升职加薪、走向 CFO 或合伙人层级，就是提升你对财务更深的了解！

10个财务概念：
🟡时间价值 Time Value of Money
🟠投资回报率 Return on Investment (ROI)
🟡杠杆 Leverage
🟠资金成本 Cost of Capital
🟡流动性 Liquidity
🟠现金流 Cash Flow
🟡估值 Valuation
🟠净资产 Net Worth
🟡行为金融学 Behavioral Finance
🟠衍生品 Derivative

一起看看图里的解释吧~

📊 10 Financial Concepts That Will Help You Make Better Financial Decisions

If you're a business owner, entrepreneur, or finance professional, mastering these 10 financial concepts can help you build a stronger business and make smarter decisions.

Many people think accounting is simply about bookkeeping, preparing financial statements, and filing taxes.

But if that's all you know, you'll eventually be replaced by AI or automation.

The real value lies in understanding finance, interpreting the numbers, and helping businesses make better decisions. That's what helps accountants grow into Finance Managers, CFOs, or even business partners.

📌 10 Essential Financial Concepts
🟡 Time Value of Money
Understanding why money today is worth more than the same amount in the future.

🟠 Return on Investment (ROI)
Measuring how much profit an investment generates.

🟡 Leverage
Using borrowed funds to increase potential returns (and risks).

🟠 Cost of Capital
The cost of obtaining funds to finance a business or investment.

🟡 Liquidity
How quickly assets can be converted into cash to meet short-term obligations.

🟠 Cash Flow
Tracking the movement of cash into and out of a business.

🟡 Valuation
Estimating the value of a business, investment, or asset.

🟠 Net Worth
The value of assets after deducting liabilities.

🟡 Behavioral Finance
Understanding how emotions and psychology influence financial decisions.

🟠 Derivatives
Financial instruments whose value is derived from an underlying asset, such as stocks, commodities, or currencies.

💡 Financial success isn't just about making more money.

It's about understanding how money works, making informed decisions, and using financial information to grow your business sustainably.

📖 Check out the infographic to learn more!

【公司赚钱能力，不只看营业额，更要看利润率！】📊公司这个月做到 RM100,000 营业额，就代表真的赚很多吗？｜不一定。因为营业额只是公司的总收入，扣除货物成本、员工薪资、租金、广告费及其他营运开销后，剩下来的才是真正的利润。这时候，就要...
31/07/2026

【公司赚钱能力，不只看营业额，更要看利润率！】📊

公司这个月做到 RM100,000 营业额，就代表真的赚很多吗？

｜不一定。

因为营业额只是公司的总收入，扣除货物成本、员工薪资、租金、广告费及其他营运开销后，剩下来的才是真正的利润。

这时候，就要看公司的「利润率 Profit Margin」。

简单来说：

✅ 毛利润率
衡量产品或服务本身的赚钱能力。

毛利润率 =（总收入 − 销货成本）÷ 总收入 × 100%

✅ 净利润率
衡量公司扣除所有成本后，最终真正留下多少利润。

净利润率 =（总收入 − 所有成本）÷ 总收入 × 100%

举个简单例子：
公司营业额 RM100,000，最后净赚 RM10,000，净利润率就是 10%。

如果另一家公司同样做到 RM100,000 营业额，但净赚 RM25,000，净利润率就是 25%。

两家公司营业额一样，但赚钱能力完全不同。

因此，了解公司的利润率，可以帮助管理层：
🔹 找出过高或不必要的成本
🔹 检查产品及服务的定价是否合理
🔹 比较哪些产品或服务更赚钱
🔹 观察收入与成本的变化
🔹 制定更准确的经营决策

不过，不同行业的利润率差异很大。

软件、高科技及部分专业服务通常利润率较高；零售、航空及需要大量库存或设备的行业，利润率可能相对较低。

我们一起来看看吧~

📊 A Company's Profitability Isn't Measured by Revenue Alone—Profit Margin Matters!

Does achieving RM100,000 in monthly revenue mean a company is making a lot of money?

👉 Not necessarily.

Revenue is simply the total amount of sales. After deducting the cost of goods sold, staff salaries, rent, advertising, and other operating expenses, what's left is the company's actual profit.

That's why it's important to understand Profit Margin.

📌 What is Profit Margin?

✅ Gross Profit Margin
Measures how profitable your products or services are before operating expenses.

Gross Profit Margin = (Revenue − Cost of Sales) ÷ Revenue × 100%

✅ Net Profit Margin
Measures how much profit the company actually keeps after deducting all expenses.

Net Profit Margin = (Revenue − Total Expenses) ÷ Revenue × 100%

📌 A Simple Example
Company A generates RM100,000 in revenue and earns a net profit of RM10,000.

➡️ Net Profit Margin = 10%
Company B also generates RM100,000 in revenue but earns a net profit of RM25,000.

➡️ Net Profit Margin = 25%
Although both companies have the same revenue, Company B is significantly more profitable.

💡 Why Is Profit Margin Important?
Understanding your profit margin helps management to:
🔹 Identify unnecessary or excessive costs
🔹 Evaluate whether product or service pricing is appropriate
🔹 Compare which products or services generate higher profits
🔹 Monitor changes in revenue and costs over time
🔹 Make better business and financial decisions

⚠️ Keep in mind that profit margins vary across industries.

Software companies, technology businesses, and many professional service firms often enjoy higher profit margins, while retail, aviation, and businesses requiring significant inventory or equipment typically operate with lower margins.

📖 Check out the infographic to learn more!

每次到一说到 tax，老板都会问到问题：👉「这个算公司开销吗？」👉「这个可以扣税吗？」👉「买货来卖算营运费用吗？」其实，很多人连 Operating Expenses（营运费用） 和 Cost of Sales（销售成本） 都分不清楚！📌 ...
24/07/2026

每次到一说到 tax，老板都会问到问题：

👉「这个算公司开销吗？」
👉「这个可以扣税吗？」
👉「买货来卖算营运费用吗？」

其实，很多人连 Operating Expenses（营运费用） 和 Cost of Sales（销售成本） 都分不清楚！

📌 什么是营运费用（Operating Expenses）？

简单来说：
✅ 为了维持公司日常运作而产生的开销

一般会有：
1. 办公室用品 Office Supplies
2. 差旅费 Travelling Expenses
3. 研究费用 Research Expenses
4. 电话费用 Telephone Expenses
5. 物业税 Property Tax
6. 法律费用 Legal Expenses
7. 保险费用 Insurance Expenses
8. 员工薪资 Salary & Wages
9. 销售费用 Sales Expenses
10. 维修和维护费用 Repair & Maintenance Expenses
11. 广告和营销费用 Advertising & Marketing Expenses
12. 运输费用 Delivery Expenses
13. 租金费用 Rental Expenses
14. 折旧费用 Depreciation Expenses
15. 水电费用 Utility Expenses
16. 会计费用 Accounting Expenses
17. 银行手续费 Bank Charges

一起看看图里的解释吧~

💼 Every time tax season comes around, business owners ask questions like:

👉 "Is this a business expense?"
👉 "Is this tax deductible?"
👉 "Is purchasing inventory considered an operating expense?"

The truth is, many people still confuse Operating Expenses with Cost of Sales!

📌 What Are Operating Expenses?

Simply put,
Operating Expenses are the day-to-day costs incurred to keep your business running.

Common examples include:
1️⃣ Office Supplies
2️⃣ Travelling Expenses
3️⃣ Research Expenses
4️⃣ Telephone Expenses
5️⃣ Property Tax
6️⃣ Legal Expenses
7️⃣ Insurance Expenses
8️⃣ Salary & Wages
9️⃣ Sales Expenses
🔟 Repairs & Maintenance
1️⃣1️⃣ Advertising & Marketing Expenses
1️⃣2️⃣ Delivery Expenses
1️⃣3️⃣ Rental Expenses
1️⃣4️⃣ Depreciation Expenses
1️⃣5️⃣ Utility Expenses
1️⃣6️⃣ Accounting Fees
1️⃣7️⃣ Bank Charges

💡 Remember:
Operating Expenses are the costs of running your business.

Cost of Sales refers to the direct costs of producing or purchasing the goods or services you sell.

Understanding the difference helps you prepare more accurate financial statements and avoid common accounting and tax mistakes.

👉 Check out the infographic for a simple explanation!



SOCSO 又有更新了！SOCSO 推出了 LINDUNG 24 的参与 Rejoin (Opt In) 表格【选择不参与 ，日后可以再参与】1. 如果你之前退出不参与，在未来如果有意想参与是允许的！【 更换缴纳的雇主】你是可以根据以下原因...
16/07/2026

SOCSO 又有更新了！
SOCSO 推出了 LINDUNG 24 的参与 Rejoin (Opt In) 表格

【选择不参与 ，日后可以再参与】
1. 如果你之前退出不参与，在未来如果有意想参与是允许的！

【 更换缴纳的雇主】
你是可以根据以下原因更换缴纳的雇主：
1. 已经没有在这个雇主那里工作了
2. 在特定的时段里没有薪资 (暂时休眠状态)
3. 这个雇主已经停业了
4. 换去薪资更高的雇主那里

🚨 SOCSO Has Another Update!

PERKESO has introduced the LINDUNG 24 Jam Rejoin (Opt-In) Form, giving eligible employees greater flexibility.

🔄 Rejoin the Scheme (Opt In)

If you previously opted out of LINDUNG 24 Jam, you may rejoin the scheme in the future by submitting the Opt-In form.

👨‍💼 Change Your Contributing Employer

You may also request to change the employer responsible for your LINDUNG 24 Jam contribution under the following circumstances:

✅ You are no longer employed by your current employer.
✅ You are temporarily not receiving any salary from your current employer (inactive employment period).
✅ Your current employer has ceased business operations.
✅ You wish to switch to an employer with a higher salary.

We'll continue to share the latest updates on LINDUNG 24 Jam. Stay tuned! 📢

📌资料来源 Source：
https://www.perkeso.gov.my/images/lindung/lindung-24-jam/160726-BORANG_PENYERTAAN_SKIM_LINDUNG_24_JAM_option_change_employer.pdf

16/07/2026

【LINDUNG 24 更新 | 16/07/2026】
OPT-OUT 的员工
可以再次 OPT-IN 参加！

本地员工和外籍员工的规定一样吗？雇主需要一起供款吗？PERKESO 最新推出的 LINDUNG 24 Jam，主要保障员工在非工作时间发生、与工作无直接关系的意外事故。我们整理了几个大家最常问的问题👇✅ 本地员工：自愿参加✅ 外籍员工：强制...
15/07/2026

本地员工和外籍员工的规定一样吗？雇主需要一起供款吗？

PERKESO 最新推出的 LINDUNG 24 Jam，主要保障员工在非工作时间发生、与工作无直接关系的意外事故。

我们整理了几个大家最常问的问题👇
✅ 本地员工：自愿参加
✅ 外籍员工：强制参加
✅ 选择参加的员工，不需要做任何申请
✅ 选择不参加的本地员工，才需要主动申报
✅ 没有在期限内申报不参加，将会被视为自动参加
✅ 一旦选择参加，之后不能随意停止缴纳
✅ 2026年6月份已缴付的供款不能申请退款
✅ 供款由员工承担，雇主负责从薪资扣除并缴交给 PERKESO

⚠️ 特别提醒：
本地员工选择不参加的申报期限为：
📅 2026年7月13日至8月31日

想知道：
👉 新员工需要怎样处理？
👉 有两份工作会不会重复缴纳？
👉 雇主需要承担多少供款？
👉 参加后是否还能退出？

资料来源 - FAQ LINDUNG 24 JAM
https://www.perkeso.gov.my/images/lindung/lindung-24-jam/15072026-FAQ-PERLINDUNGAN-SKBBK.pdf

我们一起来看看吧~

🤔 Are the rules the same for local and foreign employees? Does the employer need to contribute too?

PERKESO's newly introduced LINDUNG 24 Jam provides protection for employees against eligible non-work-related accidents that occur outside working hours.

We've compiled the most frequently asked questions 👇

✅ Malaysian employees: Participation is voluntary.
✅ Foreign employees: Participation remains mandatory.
✅ Malaysian employees who wish to continue participating do NOT need to submit any application. No action is required if they want to remain in the scheme.
✅ Only Malaysian employees who choose NOT to participate need to submit an opt-out declaration.
✅ If no opt-out declaration is submitted within the specified period, the employee will be deemed to have opted in automatically.
✅ Once a Malaysian employee remains in the scheme, they generally cannot opt out later while they remain eligible.
✅ The June 2026 contribution is not refundable, even if the employee later chooses to opt out.
✅ The contribution is fully borne by the employee. The employer is responsible for deducting it from the employee's salary and remitting it to PERKESO.

⚠️ Important Reminder
For existing Malaysian employees, the opt-out period is: 📅 13 July 2026 – 31 August 2026

Want to know more?
👉 How should new employees be handled?
👉 If an employee has two jobs, do they need to contribute twice?
👉 Does the employer have to pay any contribution?
👉 Can an employee withdraw after joining?

Check out the infographic for the answers!

Source: PERKESO LINDUNG 24 JAM FAQ.

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