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=37.500
150.000+37.500
=187.500
HB - (HBx Rugi) = HJ
HB - (HB x 25/100) = 150.000
HB - 1/4HB = 150.000
3/4HB = 150.000
HB = 150.000 x 4 : 3 = 200.000