This study aims to determine: (1) the effect of significant sales growth on net profit margin (NPM) at PT Unilever, Tbk, (2) the effect of working capital turnover (WTC) at PT Unilevet, Tbk, and (3) the effect of Simultaneous growth in sales and working capital turnover (WTC) against net profit margin (NPM) at PT Unilever Tbk. This research is a type of associative research. The population of this study is the one used in this study, namely financial statement data and sales growth for 15 years with a research sample for 10 years from 2010 to 2019. The data analysis techniques used are normality test, multicolonierity test, autocorrelation test, heteroscedicity test. , multiple linear regression analysis, correlation analysis, coefficient of determination, significance test (t-statistical test) and simultaneous regression coefficient test (F test). The results showed that: The variable effect of sales growth obtained a significance value of 0.540> 0.05 and the t value - 0.644 0.05 and a value of t count - 0.299 0.05 and a calculated F value of 0.254