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["こすもす利益計画","決算期","決算'担当",null,"下は選択ﾘｽﾄ",null,null,null,"割引手形",0,0,{"$f":"+K2-J2","v":0},{"$f":"+AE51","v":1226},"金額単位千円",null,null,null,null,null,null,"社名",{"$f":"AD1","v":"有限会社　戸張計算センター"},null,"作成",null,"戸張道也","設立年月日",null,null,"決算年月日",250430]
["2012-09-11",{"$f":"AE2","v":250430},{"$f":"AE3","v":0},null,"成長力",null,null,"計画未","裏書手形",0,0,{"$f":"+K3-J3","v":0},{"$f":"+AF51","v":0},"貸借対照表",null,null,null,"損益計算書",null,null,"住所","川崎市高津区二子５－１－１５",null,null,null,"電話番号","０４４－８３３－４３６１",null,null,"担当者"]
["項目","総合評価",{"$f":"+H1038","v":"良"},"個別評価）＞＞＞",{"$f":"IF(E3=\"収益力\",G1039,IF(E3=\"資金力\",G1040,IF(E3=\"安全力\",G1041,IF(E34=\"成長力\",G1042,G1043))))","v":"良"},null,null,null,null,null,null,"計画貸借照合",{"$f":"$B$1130","v":55338.091340458021},"流動資産合計",{"$f":"+D37","v":4184.9139999999998},"流動負債合計",{"$f":"+D50","v":6703.0439999999999},"売上高",{"$f":"+D6","v":26032.224999999999},"修正長期借入金","業種","不動産","事業内容経営の沿革",null,null,null,null,null,null,"貸借表","当期末残","前期末残","前々期末残",null,"損益表","当期末残","前期末残","前々期末残"]
["Ｐ/Ｌ","前期",null,"当期","増減","前期構成比","計画入力項目","当期伸率","当期構成比","計画値","計画増減","計画伸率","計画構成比","現金・預金",{"$f":"+D38","v":2022.3},"短期借入金",{"$f":"+D54","v":0},"売上総利益",{"$f":"+D11","v":26032.224999999999},null,"代表者氏名","戸張満江","次期経営者数",2,"次期従業員数",0,"次期計",{"$f":"X5+Z5","v":2},null,"現金預金",2022300,1257630,951826,null,"売上高",26032225,24328650,25513695]
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["外注費",{"$f":"(+AK7)/1000","v":0},null,{"$f":"(+$AJ$7)/1000","v":0},0,0,"当期変動費",0,0,{"$f":"+$J$6*I8","v":0},0,{"$f":"IF(D8=0,0,+K8/D8)","v":0},{"$f":"+J8/$J$6","v":0},"棚卸資産",{"$f":"+D42","v":0},null,null,"支払利息割引料",{"$f":"IF(+D31<0,0,+D31)","v":960.42600000000004},null,"代表取締役","戸張満江",6000000,6000000,2400000,2400000,null,null,null,"棚卸資産",0,0,0,null,"経費",0,0,0]
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["当期純利益",{"$f":"+AK39/1000","v":1176.0650000000001},null,{"$f":"+$AJ$39/1000","v":-1355.885},-2531.9499999999998,4.8340742293551016E-2,"（３）計画固定費伸び率＞Ｊ１６",-2.1528997121757723,null,-0.03,-10,{"$f":"J16-H17","v":-0.21513032862001177},-1.0851661132460561E-6,null,null,null,null,null,null,null,"溝口ビル２０２","戸張満江",1200000,1440000,1440000,1440000,"固定資産税の三倍",null,null,"支払手形",0,0,0,null,"人件費",11579583,11253202,10440000]
["固定費計",{"$f":"+AK30/1000","v":22308.684000000001},null,{"$f":"+$AJ$30/1000","v":26438.698},4130.0139999999992,0.91697171852938819,"固定費計画計＞Ｊ１７",0.18513032862001177,{"$f":"+D17/$D$6","v":1.0156142242931598},{"$f":"+D17*(1+J16)","v":25645.537059999999},{"$f":"D17-J17","v":793.16094000000157},{"$f":"+K17/D17","v":3.0000000000000058E-2},0.92765559245026297,"現状と計画",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"買掛金",0,0,0,null,"経営者賃借料"]
["減価償却費(1)",{"$f":"+AK19/1000","v":1682.999},null,{"$f":"+$AJ$19/1000","v":1847.3920000000001},164.39300000000003,6.9177656795588738E-2,"減価償却費計画＞Ｊ１８",9.7678608246350732E-2,{"$f":"+D18/$D$17","v":6.9874545259376988E-2},1800,{"$f":"+J18-D18","v":-47.392000000000053},{"$f":"+K18/D18","v":-2.5653461744989722E-2},{"$f":"+J18/$J$6","v":6.5109966794763371E-2},"当期損益分岐点","計画損益分岐点","差異","伸び率","判断",null,null,null,"計",{"$f":"SUM(W15:W17)","v":4800000},{"$f":"SUM(X15:X17)","v":3840000},{"$f":"SUM(Y15:Y17)","v":3840000},{"$f":"SUM(Z15:Z17)","v":2640000},null,null,null,"未払費用",4436526,9219436,9054916,null,"賃借料",5880000,5880000,7080000]
["経営者給料",{"$f":"+AK43/1000","v":0},null,{"$f":"+$AJ$43/1000","v":0},0,0,"経営者給料計画＞Ｊ１９",0,0,{"$f":"Z13/1000","v":9600},9600,{"$f":"IF(K16=0,0,+K19/D19)","v":{"$error":"#DIV/0!"}},0.34725315623873798,{"$f":"+$D$17/(1-$D$10/$D$6)","v":26438.698},{"$f":"+$J$15","v":25645.537059999999},{"$f":"O19-N19","v":-793.16094000000157},{"$f":"($O$19-$N$19)/$N$19","v":-3.0000000000000058E-2},"実現すれば良",null,null,"2業績推移利益計画","前々期","前期","当期","次期見込み","利益計画値","当期","計画値",null,"短期借入金",0,0,0,null,"減価償却費",1847392,1682999,1717218]
["従業員給料",{"$f":"+B21-B19","v":11253.201999999999},null,{"$f":"+$D$21-$D$19","v":11579.583000000001},326.38100000000122,0.4625493810795091,"従業員給料計画＞Ｊ２０",2.9003389435291505E-2,0.43797856460253831,{"$f":"J21-J19","v":1200},-10379.583000000001,{"$f":"+K20/D20","v":-0.89636932521663348},4.3406644529842248E-2,"当期売上高","計画売上高",null,null,null,null,null,"売上高",{"$f":"AL5","v":25513695},{"$f":"B6*1000","v":24328650},{"$f":"D6*1000","v":26032225},{"$f":"O21*1000","v":27645537.059999999},"損益分岐点",{"$f":"G15*1000","v":26438698},{"$f":"J15","v":25645.537059999999},null,"前受金",1468425,1065225,1255275,null,"租税公課",1899900,539410,1033100]
["人件費計(2)",{"$f":"+AK16/1000","v":11253.201999999999},null,{"$f":"+$AJ$16/1000","v":11579.583000000001},326.38100000000122,0.4625493810795091,"人件費計計画＞Ｊ２１",2.9003389435291505E-2,0.43797856460253831,10800,-779.58300000000054,-6.7323926949701088E-2,0.3906598007685802,{"$f":"+$D$6","v":26032.224999999999},{"$f":"+$J$6","v":27645.537059999999},{"$f":"$N$21-$O$21","v":-1613.3120600000002},{"$f":"($O$21-$N$21)/$N$21","v":6.1973652271367516E-2},"月１００万円売上増",null,null,"営業利益",{"$f":"AL31","v":2328999},{"$f":"B13*1000","v":2019966},{"$f":"D13*1000","v":-406473},{"$f":"Y22-J34*1000","v":2000000},"限界利益率",{"$f":"I11","v":1},{"$f":"M11","v":1},null,"割引手形",0,0,0,null,"修繕費",791425,98346,108389]
["経営者賃借料",{"$f":"+AK49/1000","v":0},null,{"$f":"+$AJ$49/1000","v":0},0,0,"経営者賃借料計画＞Ｊ２２",0,0,{"$f":"Z18/1000","v":2640},2640,{"$f":"IF(D22=0,0,+K22/D22)","v":0},9.5494617965652936E-2,"当期売上総利益","計画売上総利益画固定費",null,null,null,null,null,"経常利益",{"$f":"AL31+AL32+AL33","v":1623735},{"$f":"B12*1000","v":1356065},{"$f":"D12*1000","v":-1175885},{"$f":"O27*1000","v":1200000},"固定費伸率",{"$f":"H17","v":0.18513032862001177},{"$f":"J16","v":-0.03},null,"未払税金等",180000,180000,180000,null,"電気水道燃料",960011,893179,876452]
["其の他賃借料",{"$f":"+B24-B22","v":5880},null,{"$f":"+$D$24-$D$22","v":5880},0,0.24169035273227243,"其の他賃借料",0,0.22240126953301559,2000,0,0,7.2344407549737075E-2,{"$f":"$D$11","v":26032.224999999999},{"$f":"+$J$11","v":27645.537059999999},{"$f":"$N$23-$O$23","v":-1613.3120600000002},{"$f":"($O$23-$N$23)/$N$23","v":6.1973652271367516E-2},"月１０万円増",null,null,"当期利益",{"$f":"AL39","v":1443735},{"$f":"B16*1000","v":1176065},{"$f":"D16*1000","v":-1355885},{"$f":"Y22+J33*1000","v":1200000},"人件費",{"$f":"D21*1000","v":11579583},{"$f":"J21*1000","v":10800000},null,"その他流動負債",618093,581650,613050,null,"設備費",11378728,9093934,10815159]
["賃借料計(3)",{"$f":"+AK18/1000","v":5880},null,{"$f":"+$AJ$18/1000","v":5880},0,0.24169035273227243,"賃借料計画",0,0.22240126953301559,{"$f":"SUM(J22:J23)","v":4640},-1240,-0.21088435374149661,0.16783902551539001,"当期固定費","計画固定費",null,null,null,null,null,"減価償却費",{"$f":"AL19","v":1717218},{"$f":"B18*1000","v":1682999},{"$f":"D18*1000","v":1847392},{"$f":"J18*1000","v":1800000},"賃借料",{"$f":"D24*1000","v":5880000},{"$f":"J24*1000","v":4640000},null,"流動負債計",6703044,11046311,11103241,null,"交際・会議費",0,0,0]
["租税公課(4)",{"$f":"+AK20/1000","v":539.41},null,{"$f":"+$AJ$20/1000","v":1899.9},1360.4900000000002,2.2171801559067186E-2,"租税公課計画＞Ｊ２５",2.5221816429061388,7.1860573466968766E-2,1500,-399.90000000000009,-0.21048476235591351,5.4258305662302803E-2,{"$f":"+$D$17","v":26438.698},{"$f":"+$J$17","v":25645.537059999999},{"$f":"$N$25-$O$25","v":793.16094000000157},{"$f":"($O$25-$N$25)/$N$25","v":-3.0000000000000058E-2},"月１０万円減",null,null,"経営期待報酬賃借料",{"$f":"W18+W13","v":15600000},{"$f":"X18+X13","v":11640000},{"$f":"Y18+Y13","v":13440000},{"$f":"Z18+Z13","v":12240000},"其の他経費",{"$f":"(D25+D26+D27+D28)*1000+W24","v":8814722},{"$f":"(J25+J26+J27+J28)*1000+Y24","v":10205537.059999999},null,"経営者借入金",0,0,0,null,"保険料",474440,271640,271640]
["修繕費・水道光熱費(5)",{"$f":"(+AK21+AK22)/1000","v":991.52499999999998},null,{"$f":"(+$AJ$21+$AJ$22)/1000","v":1751.4359999999999},759.91099999999994,4.0755446767494291E-2,"修繕費・水道光熱費計画＞Ｊ２６",6,6.6245168351331069E-2,1800,600,0.34257603475091297,6.5109966794763371E-2,"当期経常利益","計画経常利益",null,null,null,null,null,"3財務比率","前期","当期","比率","前期","当期","比率","当期",null,"長期借入金",55155425,34725275,35470525,null,"広告宣伝費",197820,149730,112140]
["政策費(交際費・会費等）(6)",{"$f":"+AK28/1000","v":433.87},null,{"$f":"+$AJ$28/1000","v":684.76},250.89,1.783370635033181E-2,"政策費(交際費・会費等）計画＞Ｊ２７",0.5782607693548758,2.5899913830855058E-2,700,15.240000000000009,2.2255972895613076E-2,2.5320542642407975E-2,{"$f":"+$D$12","v":-1175.885},{"$f":"$J$12","v":1200},{"$f":"$N$27-$O$27","v":-2375.8850000000002},{"$f":"($O$27-$N$27)/$N$27","v":-2.020507957836013},"第一歩は損益ゼロ",null,null,"売上高営業利益率",{"$f":"E533","v":8.3028281470611795E-2},{"$f":"H533","v":-1.5614224293159729E-2},"粗利益成長率",{"$f":"(AK11-AL11)/AL11","v":-4.6447407950906364E-2},{"$f":"H543","v":7.0023408614945631E-2},"CFﾏ－ｼﾞﾝ",{"$f":"H560","v":3.2040826321991303E-2},"CFﾏ－ｼﾞﾝ","その他固定負債",0,15000000,0,null,"図書会費教育費",12500,12500,12500]
["その他経費(7)",{"$f":"+AK29/1000","v":1527.6780000000001},null,{"$f":"+$AJ$29/1000","v":2795.627},1267.9489999999998,6.2793373245124573E-2,"その他経費計画",0.82998446007601057,0.10573996495591424,{"$f":"+J17-J18-J21-J24-J25-J26-J27","v":4405.5370599999987},1609.9100599999988,{"$f":"+K28/D28","v":0.57586725983115727},0.15935798427205519,"CF計算書","計画ＣＦ計算書",null,null,null,null,null,"売上高経常利益率",{"$f":"E534","v":5.5739426560865481E-2},{"$f":"H534","v":-4.5170360966071861E-2},"一人当り売上高",{"$f":"E554","v":8109.55},{"$f":"H554","v":8677.4083333333328},{"$f":"D564","v":"有利子固定負債/フリーキャッシュフロー"},{"$f":"H564","v":291.34040300088037},{"$f":"F564","v":"収益力・安定力"},"固定負債計",null,49725275,35470525,null,"政策費",684760,433870,396280]
["事業税",{"$f":"+AK55/1000","v":0},null,{"$f":"+$AJ$55/1000","v":0},0,0,"事業税計画＞Ｊ２９",0,0,0,0,{"$f":"IF(D29=0,0,K29/D29)","v":0},0,"OK",{"$f":"+A1001","v":0},null,null,null,null,null,"総資本経常利益率",{"$f":"E541","v":9.3058914559047343E-3},{"$f":"H541","v":-8.0843438479544817E-3},"労働分配率",{"$f":"E559","v":0.4625493810795091},{"$f":"H559","v":0.4448172601458385},"労働装備率千円",{"$f":"H558","v":19958.489333333335},"粗利益成長率","負債計",61858469,60771586,46573766,null,"その他経費",2795627,1527678,1533257]
["消費税",{"$f":"+AK56/1000","v":736.7},null,{"$f":"+$AJ$56/1000","v":580.70000000000005},-156,3.0281170554058691E-2,"消費税計画＞Ｊ３０",-0.21175512420252476,2.1964016533643223E-2,600,19.299999999999955,3.3235749956948432E-2,2.1703322264921124E-2,null,null,null,null,null,null,null,"実質自己資本比率",{"$f":"W70/W74","v":0.60282828033008362},{"$f":"X70/X74","v":0.68532571328658343},"借入金月商倍率",{"$f":"E551","v":15.70000801524129},{"$f":"H551","v":18.008602799030818},"固定長期適合率",{"$f":"H549","v":1.6899274068126962},"固定長期適合率","資本金",68000000,68000000,60000000,null,"固定費１",26438698,22308684,23184696]
["金利(純金利）",{"$f":"+AK32/1000*-1","v":664.07399999999996},null,{"$f":"+$AJ$32/1000*-1","v":960.42600000000004},296.35200000000009,2.7295965867403245E-2,"金利(純金利）計画＞Ｊ３１",0.44626351882470944,3.6326524097366669E-2,900,-60.426000000000045,-6.2915831099949443E-2,3.2554983397381686E-2,null,null,null,null,null,"前前々期",null,"４キャッシュフロ－","前々期","前期","当期","次期見込み","コメント．問題点",null,null,null,"準備金",0,0,0,null,"営業利益",-406473,2019966,2328999]
["雑収入",{"$f":"+AK33/1000","v":0.17299999999999999},null,{"$f":"+$AJ$33/1000","v":191.01400000000001},190.84100000000001,7.1109576569188994E-6,"雑収入計画＞Ｊ３２",1103.127167630058,7.2247884521393609E-3,100,0,0,3.6172203774868538E-3,null,null,null,null,null,null,null,"経営期待営業ＣＦ",{"$f":"V21+V24+V25","v":19646217},{"$f":"W21+W24+W25","v":15342965},{"$f":"X21+X24+X25","v":14880919},{"$f":"Y21+Y24+Y25","v":16040000},"経営者期待報賃借料を含む。",null,null,null,"剰余金",15593657,16949542,15773477,null,"金利",-960426,-664074,-714773]
["特別損益",{"$f":"(+AK36)/1000","v":0},null,{"$f":"(+$AJ$36)/1000","v":0},0,0,"特別損益計画＞Ｊ３３",0,0,0,0,{"$error":"#DIV/0!"},0,null,null,null,null,null,"設備資産",{"$f":"113432567-T32","v":113432567},"設備資産増減",{"$f":"AC25+V24","v":1717218},{"$f":"AC13+W24","v":1682999},{"$f":"X24","v":1847392},{"$f":"J45*1000","v":500000},"平均経営期待営業キャッシュフロ－",null,{"$f":"(Y32+X32+W32+V32)/4","v":16477525.25},null,"資本計",83593657,84949542,75773477,null,"雑収入",191014,173,9509]
["営業外収支",{"$f":"-+B31+B32","v":-663.90099999999995},null,{"$f":"-$D$31+$D$32","v":-769.41200000000003},-105.51100000000008,-2.7288854909746325E-2,"営業外収支計画",-0.15892580369663561,-2.9101735645227313E-2,{"$f":"-J31+J32","v":-800},-30.587999999999965,3.975503371405692E-2,-2.8937763019894831E-2,null,null,null,null,null,"その他固定資産",{"$f":"1342254+5790000","v":7132254},"小規模同族企業ＦＣ",{"$f":"V32-V33","v":17928999},{"$f":"W32-W33","v":13659966},{"$f":"X32-X33","v":13033527},{"$f":"Y32-Y33","v":15540000},"借入金返済原資は経営者期待ＦＣ－支払利息－経営者報酬－経営者賃借料で計算経営者",null,null,null,"負債資本計",145452126,145721128,122347243,null,"その他差額",0,0,0]
["社員数",{"$f":"AK47","v":3},null,{"$f":"+$AJ$47","v":3},0,null,"社員数計画＞Ｊ３５",0.02,"次期社員数",{"$f":"AB5","v":2},-1,-0.33333333333333331,7.2344407549737079E-5,null,null,null,null,null,"計",{"$f":"T33+T34","v":120564821},"支払利息",{"$f":"AL32*-1","v":714773},{"$f":"AK32*-1","v":664074},{"$f":"AJ32*-1","v":960426},{"$f":"J31*1000","v":900000},null,null,null,null,null,"OK","OK","OK",null,"固定費２",26247684,22308511,23175187]
["Ｂ/Ｓ","前期",null,"当期","増減","流資回転率       流動資産負債は回転率で計画            ",null,"伸率","構成比","計画増加","計画減少","次期残高","増減",null,null,null,null,null,null,null,"借入金返済原資",{"$f":"V34-V35-W13-W18","v":1614226},{"$f":"W34-W35-Y13-Y18","v":-444108},{"$f":"X34-X35-X25","v":-1366899},{"$f":"Y34-Y35-Y25","v":2400000},"経営者期待報酬賃借料支払いは困難。賃借料は未払→長期借入に振替、",null,null,null,null,0,0,0,null,"臨時収益・費用",0,0,0]
["流動資産",{"$f":"+AF10/1000","v":3306.5239999999999},null,{"$f":"+AE10/1000","v":4184.9139999999998},{"$f":"+D37-B37","v":878.38999999999987},null,"流動資産",{"$f":"IF(B37=0,0,(+D37-B37)/B37)","v":0.26565359876414019},{"$f":"+D37/$D$49","v":2.8771762332301696E-2},"**********","**********",{"$f":"SUM(L38:L43)","v":11335.580340458013},{"$f":"+L37-D37","v":7150.6663404580131},"流動資産","L37",null,null,null,"前前々期有利子",null,"有利子長期借入金返済",{"$f":"S38-V38","v":6168000},{"$f":"AG48-AF48","v":1689000},{"$f":"AF48-AE48","v":-7237000},{"$f":"Z87*-1","v":4968000},"借入金増加は１年後",null,null,null,"照合",null,null,null,null,"税引前利益",-1175885,1356065,1623735]
["現金預金",{"$f":"+AF5/1000","v":1257.6300000000001},null,{"$f":"+AE5/1000","v":2022.3},764.66999999999985,null,"現金預金",0.60802461773335548,1.3903543768071153E-2,"**********","**********",{"$f":"B1139","v":8975.7255427797827},{"$f":"+L38-D38","v":6953.4255427797825},"現金預金",38,null,null,null,{"$f":"1890000+34834000+2963000","v":39687000},null,"有利子長期借入金",{"$f":"AG48","v":33519000},{"$f":"AF48","v":31830000},{"$f":"AE48","v":39067000},{"$f":"AA87","v":34099000},null,null,null,null,"株数",6800,6800,6000,null,"法人住民事業税",180000,180000,180000]
["受取手形",{"$f":"+AF6/1000","v":0},null,{"$f":"+AE6/1000","v":0},0,null,"受取手形",0,0,"**********","**********","***********","***************","受取手形",null,null,null,null,null,null,"正常ＦＣ*10",{"$f":"(V34-V25)*10","v":23289990},{"$f":"(W34-W25)*10","v":20199660},{"$f":"(X34-X25)*10","v":-4064730},{"$f":"(Y34-Y25)*10","v":33000000},null,null,null,null,null,null,null,null,null,"純利益",-1355885,1176065,1443735]
["売掛金",{"$f":"+AF7/1000","v":1778.76},null,{"$f":"+AE7/1000","v":1927.68},148.92000000000007,null,"売掛金",8.3721244012683035E-2,1.3253020447428869E-2,"計画回転率","**********",null,null,"売掛金",null,null,null,null,null,null,"借入金余裕額",{"$f":"V39-V38","v":-10229010},{"$f":"W39-W38","v":-11630340},{"$f":"X39-X38","v":-43131730},{"$f":"Y39-Y38","v":-1099000},"新規借入は１年経過後",null,null,null,"経営者未収入金",210000,210000,210000]
["売掛債権",{"$f":"+B39+B40","v":1778.76},null,{"$f":"+D39+D40","v":1927.68},148.92000000000007,{"$f":"IF(D41=0,0,$D$6/D41)","v":13.504432789674633},"売掛債権",8.3721244012683035E-2,1.3253020447428869E-2,13.1,"*******",{"$f":"IF(J41=0,0,$J$6/J41)","v":2110.3463404580152},{"$f":"+L41-D41","v":182.66634045801516},"売掛債権",41,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"経営者短期貸付金",0,0,0]
["棚卸資産",{"$f":"+AF8/1000","v":0},null,{"$f":"+AE8/1000","v":0},0,{"$f":"IF(D42=0,0,$D$6/D42)","v":0},"棚卸資産",null,0,0,"*******",{"$f":"IF(J42=0,0,$J$6/J42)","v":0},{"$f":"+L42-D42","v":0},"棚卸資産",42,null,null,null,null,null,"５財務内容","年月","２５年4月期",null,null,null,null,null,null,"投資",null,null,null,null,"税務繰越損失"]
["其の他流動資産",{"$f":"+B37-B38-B41-B42","v":270.13399999999979},null,{"$f":"+D37-D38-D41-D42","v":234.93399999999951},-35.200000000000273,{"$f":"$D$6/D43","v":110.80654566814532},"其の他流動資産",-0.13030570013400869,1.615198116801672E-3,110.8,"*******",{"$f":"IF(J43=0,0,$J$6/J43)","v":249.5084572202166},14.574457220217084,"其の他流動資産",43,null,null,null,null,null,"コメント．問題点","資産の部","決算","構成比","負債の部","決算","構成比","コメント．問題点",null,"経営者未払金",0,0,0,null,"経営者報酬"]
["固定資産計",{"$f":"+AF14/1000","v":142414.60399999999},null,{"$f":"AE14/1000","v":141267.212},{"$f":"+D44-B44","v":-1147.3919999999925},null,"固定資産計　　　　　増減で計画",-8.0567018253267942E-3,0.97122823766769839,"計画増加","計画減少",{"$f":"SUM(L45:L48)","v":140467.212},-800,"固定資産計",{"$f":"O43+1","v":44},null,null,null,null,null,null,"現預金",{"$f":"AE5","v":2022300},{"$f":"W44/W59","v":1.3903543768071153E-2},"支払債務",{"$f":"AE16+AE17","v":0},{"$f":"Z44/Z59","v":0},null,null,"経営者未払費用",4436526,9219436,9054916]
["設備資産*",{"$f":"+AF12/1000","v":61722.86},null,{"$f":"+AE12/1000","v":59875.468000000001},{"$f":"+D45-B45","v":-1847.3919999999998},null,"設備資産*",-2.9930434202174037E-2,null,500,0,{"$f":"+D45+J45-K45-J18","v":58575.468000000001},-1300,"設備資産",{"$f":"O44+1","v":45},null,null,null,null,null,null,"売上債権",{"$f":"AE6+AE7","v":1927680},{"$f":"W45/W59","v":1.3253020447428867E-2},"短期借入金",{"$f":"AE19","v":0},{"$f":"Z45/Z59","v":0},null,null,"経営者長期借入金",4586000,2056000,1636000,null,"経営者人数",2,2,2]
["土地建設勘定*",{"$f":"+AF11/1000","v":71309.490000000005},null,{"$f":"+AE11/1000","v":71309.490000000005},0,null,"土地建設勘定*",0,0.49026089862722261,0,0,{"$f":"+D46+J46-K46","v":71309.490000000005},0,"土地建設勘定*",46,null,null,null,null,null,null,"棚卸資産",{"$f":"AE8","v":0},{"$f":"W46/W59","v":0},"其の他",{"$f":"AE18+AE20+AE22+AE23","v":6703044},{"$f":"Z46/Z59","v":4.6084194052962831E-2},null,null,"経営者短期借入金",null,null,null,null,"従業員人数",1,1,1]
["投資＊",{"$f":"+AF42/1000","v":0},null,{"$f":"+AE42/1000","v":0},0,null,"投資＊",0,30.02,0,0,{"$f":"+D47+J47-K47","v":0},0,"投資＊",47,null,null,null,null,null,null,"其の他",234934,{"$f":"W47/W59","v":1.6151981168016753E-3},"流動負債計",{"$f":"AE24","v":6703044},{"$f":"Z47/Z59","v":4.6084194052962831E-2},null,null,"有利子短期借入金",null,null,null,null,"計",3,3,3]
["其の他固定資産*",{"$f":"+AF13/1000-B47","v":9382.2540000000008},null,{"$f":"+AE13/1000-D47","v":10082.254000000001},700,null,"其の他固定資産*",7.4608937255375943E-2,6.9316649245814405E-2,500,0,{"$f":"+D48+J48-K48","v":10582.254000000001},500,"其の他固定資産*",48,null,null,null,null,null,null,"流動資産計",{"$f":"AE10","v":4184914},{"$f":"W48/W59","v":2.8771762332301696E-2},"実質長期借入金",{"$f":"AE25+AE26-Z56","v":39067000},{"$f":"Z48/Z59","v":0.26859009266045381},"無利子長期",null,"有利子長期借入金",39067000,31830000,33519000]
["総資産",{"$f":"+AF15/1000","v":145721.128},null,{"$f":"+AE15/1000","v":145452.12599999999},-269.00200000000768,"流負回転率","総資産",-1.8460054742371174E-3,1,"計画増加","計画減少",{"$f":"L37+L44","v":151802.79234045802},6350.6663404580322,"総資産",49,null,null,null,null,null,null,"土地",71309490,{"$f":"W49/W59","v":0.49026089862722255},"其の他",{"$f":"AE27","v":0},{"$f":"Z49/Z59","v":0},"借入金は",null,null,null,null,null,null,"経営者賃借料"]
["流動負債",{"$f":"+AF24/1000","v":11046.311},null,{"$f":"+AE24/1000","v":6703.0439999999999},-4343.2669999999998,"買掛債務回転率","流動負債OK",-0.39318710110551841,4.6084194052962831E-2,"買掛債務回転率","*******",{"$f":"L51+L54+L55","v":6703.0439999999999},{"$f":"+L50-D50","v":0},"流動負債OK",50,null,null,null,null,null,null,"建物",59875468,{"$f":"W50/W59","v":0.41165068979466135},null,null," ","自己資本",null,null,null,null,null,null,"雑収入",191014,173,9509]
["買掛債務",{"$f":"+AF16/1000+AF17/1000","v":0},null,{"$f":"+AE16/1000+AE17/1000","v":0},0,{"$f":"IF($D$51=0,0,$D$6/$D$51)","v":0},"買掛債務",0,0,0,"*******",{"$f":"IF(J51=0,0,$J$6/J51)","v":0},0,"買掛債務",51,null,null,null,null,null,null,"其の他",10082254,{"$f":"W51/W59","v":6.9316649245814391E-2},null,null,null,"に加算",null,"仕訳伝票総数",1226,null,null,null,"特別利益",0,0,0]
["有利子短期借入金",{"$f":"+AF47/1000","v":0},null,{"$f":"+AE47/1000","v":0},0,null,"有利子短期借入金*",0,0,null,0,{"$f":"+D52+J52-K52","v":0},0,"有利子短期借入金*",52,null,null,null,null,null,null,"有形固定資産計",{"$f":"SUM(W49:W51)","v":141267212},{"$f":"W52/W59","v":0.97122823766769828},"固定負債計",{"$f":"SUM(Z48:Z49)","v":39067000},{"$f":"Z52/Z59","v":0.26859009266045381},null,null,null,null,null,null,null,"雑損失",0,0,0]
["無利子短期借入金",{"$f":"+B54-B52","v":0},null,{"$f":"+D54-D52","v":0},0,null,"無利子短期借入金",0,0,0,0,0,0,"無利子短期借入金",53,null,null,null,null,null,null,"其の他固定資産計",{"$f":"AE13","v":10082254},{"$f":"W53/W59","v":6.9316649245814391E-2},"負債合計",{"$f":"Z47+Z52","v":45770044},{"$f":"Z53/Z59","v":0.31467428671341663},null,null,null,null,null,null,null,"特別損失",0,0,0]
["短期借入金計",{"$f":"+AF19/1000","v":0},null,{"$f":"+AE19/1000","v":0},0,null,"短期借入金計",0,0,{"$f":"+J52+J53","v":0},{"$f":"+K52+K53","v":0},0,0,"短期借入金計",54,null,null,null,null,null,null,"内訳",null,null,"資本金",{"$f":"AE30","v":68000000},{"$f":"Z54/Z59","v":0.46750777640747582},null,null,null,null,null,null,null,"受取利息配当",3787,15100,697]
["そのた流動負債",{"$f":"+B50-B51-B54","v":11046.311},null,{"$f":"+D50-D51-D54","v":6703.0439999999999},-4343.2669999999998,null,"そのた流動負債",-0.39318710110551841,4.6084194052962831E-2,0,0,6703.0439999999999,0,"そのた流動負債",55,null,null,null,null,null,null,"会員権",0,null,"其の他",{"$f":"AE31+AE32","v":15593657},{"$f":"Z55/Z59","v":0.10720817514898338},null,null,null,null,null,null,null,"事業税"]
["固定負債",{"$f":"+AF28/1000","v":49725.275000000001},null,null,-49725.275000000001,null,"固定負債",-1,0,null,0,0,0,"固定負債",56,{"$f":"L50+L56","v":6703.0439999999999},null,null,null,null,null,"投資有価証券","？",null,"経営者長期借入金",{"$f":"Y93","v":16088425},null,null,null,null,null,null,null,null,"消費税",580700,736700,664700]
["有利子長期借入金",{"$f":"+AF48/1000","v":31830},null,{"$f":"+AE48/1000","v":39067},7237,null,"有利子長期借入金",0.2273641218975809,0.26859009266045381,{"$f":"IF(Z87>=0,Z87/1000,\"\")","v":""},{"$f":"IF(Z87<=0,Z87/1000,\"\")","v":-4968},{"$error":"#VALUE!"},{"$error":"#VALUE!"},"有利子長期借入金",57,null,null,null,null,null,null,"保険積立金",2813572,null,"自己資本計",{"$f":"SUM(Z54:Z56)","v":99682082},{"$f":"Z57/Z59","v":0.68532571328658343}]
["無利子長期借入金",{"$f":"+B59-B57","v":2895.2750000000015},null,{"$f":"+D59-D57","v":16088.425000000003},13193.150000000001,null,"無利子長期借入金",4.5567864883301219,0.11060976173012421,{"$f":"IF(Z93>=0,Z93/1000,\"\")","v":0},{"$f":"IF(Z93<=0,Z93/1000,\"\")","v":0},{"$f":"+D58+J58-K58","v":16088.425000000003},0,"無利子長期借入金",58,null,null,null,null,null,null,"固定資産計",{"$f":"AE14","v":141267212},{"$f":"W58/W59","v":0.97122823766769828}]
["長期借入金計",{"$f":"+AF26/1000","v":34725.275000000001},null,{"$f":"+AE26/1000","v":55155.425000000003},20430.150000000001,null,"長期借入金計",0.58833659344670419,0.37919985439057802,{"$f":"SUM(J57:J58)","v":0},{"$f":"+K57+K58","v":-4968},60123.425000000003,4968,"長期借入金計",59,null,null,null,null,null,null,"資産合計",{"$f":"AE15","v":145452126},{"$f":"W59/W59","v":1},"負債資本合計",{"$f":"Z53+Z57","v":145452126},{"$f":"Z59/Z59","v":1},null,null,null,null,null,null,null,"雑収入摘要"]
["其の他固定負債",{"$f":"+B56-B59","v":15000},null,{"$f":"+D56-D59","v":-55155.425000000003},-70155.425000000003,null,"其の他固定負債",-4.6770283333333333,-0.37919985439057802,0,0,-55155.425000000003,0,"其の他固定負債",60,null,null,null,null,null,null,null,null,null,"税務繰越欠損金",35505857,null,null,null,null,null,null,null,null,"特別利益摘要"]
["負債合計",{"$f":"+AF29/1000","v":60771.586000000003},null,{"$f":"+AE29/1000","v":61858.468999999997},1086.8829999999944,null,"負債合計",{"$f":"(+D61-B61)/B61","v":1.7884723298154409E-2},0.42528404844354079,"*******","*******",{"$f":"L50+L56","v":6703.0439999999999},-55155.424999999996,"負債合計",61,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"雑損失摘要"]
["株主資本",{"$f":"+AF33/1000","v":84949.542000000001},null,{"$f":"+AE33/1000","v":83593.657000000007},-1355.8849999999948,null,"株主資本","% ",0.57471595155645927,0,{"$f":"SUM(K63:K65)","v":0},{"$f":"L63+L64+L65","v":84793.657000000007},1200,"株主資本",62,null,null,null,null,null,"6小規模企業価値","小計",{"$f":"H674","v":4.7105248666768518E-2},"企業価値超過額",{"$f":"W64-W65","v":204350193.62185669},"コメント、問題点",null,null,null,null,null,null,null,null,"特別損失摘要"]
["資本金",{"$f":"+AF30/1000","v":68000},null,{"$f":"+AE30/1000","v":68000},0,null,"資本金",{"$f":"(+D63-B63)/B63","v":0},0.46750777640747587,0,0,{"$f":"+D63+J63-K63","v":68000},{"$f":"+L63-D63","v":0},"資本金",63,null,null,null,null,null,null,"平均経営期待営業キャッシュフロ－",{"$f":"AB33","v":16477525.25},"企業価値対会計総資本",{"$f":"W64/W65","v":2.4049309504204612},"将来賃借料、報酬は期待できる。"]
["剰余金",{"$f":"(+AF32+AF31)/1000","v":16949.542000000001},null,{"$f":"(+AE32+AE31)/1000","v":15593.656999999999},-1355.885000000002,null,"剰余金",{"$f":"(+D64-B64)/B64","v":-7.9995376866230483E-2},0.10720817514898338,{"$f":"IF(J12>0,J12,0)","v":1200},{"$f":"IF(J12<0,J12,0)","v":0},{"$f":"+D64+J64-K64","v":16793.656999999999},null,"剰余金",64,null,null,null,null,null,null,"小規模企業企業価値",{"$f":"W63/W62","v":349802319.62185669},null,null,"投資価値は評価できる。"]
["其の他",{"$f":"+AE37/1000","v":0},null,{"$f":"+AF37/1000","v":0},0,null,"其の他",{"$f":"IF(B65=0,0,(+D65-B65)/B65)","v":0},0,0,0,{"$f":"D65+J65-K65","v":0},null,"其の他",65,null,null,null,null,null,null,"会計総資本",{"$f":"H677*1000","v":145452126},null,null,null,null,null,"当期利益"]
["負債資本合計",{"$f":"+AF34/1000+B65","v":145721.128},null,{"$f":"+AE34/1000+D65","v":145452.12599999999},-269.00200000000768,null,"借方貸方照合",-1.8460054742371174E-3,1,"*******","*******",{"$f":"L61+L62","v":91496.701000000001},{"$f":"$B$1130","v":55338.091340458021},"借方貸方照合",66,null,null,null,null,null,null,null,null,null,null,null,null,null,"減価償却費",{"$f":"V66","v":0},0,0]
["経営者未収入金",{"$f":"+AF40/1000","v":210},null,{"$f":"+AE40/1000","v":210},0,null,"経営者未収入金",0,1.4437740153760285E-3,0,0,{"$f":"+D67+J67-K67","v":210},{"$f":"+L67-D67","v":0},"経営者未収入金",67,null,null,null,null,null,"７資本負債構成","前々期","前期","当期","前期増減","次期計画残高","コメント．問題点",null,null,"前々期","前期","当期"]
["経営者短期貸付金",{"$f":"+AF41","v":0},null,{"$f":"+AE41","v":0},0,null,"経営者短期貸付金",0,0,0,0,0,{"$f":"+L68-D68","v":0},"経営者短期貸付金",68,null,null,null,null,null,"決算上自己資本",{"$f":"AG33","v":75773477},{"$f":"AF33","v":84949542},{"$f":"AE33","v":83593657},{"$f":"X68-W68","v":-1355885},{"$f":"L62*1000","v":84793657},"実質自己資本は充実"]
["経営者未払費用",{"$f":"+AF44/1000","v":9219.4359999999997},null,{"$f":"+AE44/1000","v":4436.5259999999998},-4782.91,null,"経営者未払費用",-0.51878553091534019,3.0501623606381662E-2,0,0,4436.5259999999998,{"$f":"+L69-D69","v":0},"経営者未払費用",69,null,null,null,null,null,"経営者借入金",{"$f":"W93","v":1951525},{"$f":"X93","v":2895275},{"$f":"Y93","v":16088425},{"$f":"X69-W69","v":13193150},{"$f":"L58","v":16088.425000000003}]
["経営者短期借入金",{"$f":"+AF46/1000","v":0},null,{"$f":"+AE46/1000","v":0},0,null,"経営者短期借入金",0,0,0,0,0,{"$f":"+L70-D70","v":0},"経営者短期借入金",70,null,null,null,null,null,"実質自己資本",{"$f":"V68+V69","v":77725002},{"$f":"W68+W69","v":87844817},{"$f":"X68+X69","v":99682082},11837265,{"$f":"X70/X74","v":0.68532571328658343}]
["経営者長期貸付金",{"$f":"+AF47/1000","v":0},null,{"$f":"+AE47/1000","v":0},0,null,"経営者長期貸付金",0,0,0,0,0,{"$f":"+L71-D71","v":0},"経営者長期貸付金",71,null,null,null,null,null,"金融機関借入金",{"$f":"W87","v":33519000},{"$f":"X87","v":31830000},{"$f":"Y87","v":39067000},7237000,{"$f":"X71/X74","v":0.26859009266045381}]
[null,null,null,null,null,null,null,null,null,0,0,0,null,null,72,null,null,null,null,null,"其の他負債",{"$f":"V73-V71","v":26387944},{"$f":"W73-W71","v":26046311},{"$f":"X73-X71","v":6703044},-19343267,{"$f":"X72/X74","v":4.6084194052962831E-2}]
["経営者長期借入金",{"$f":"+AF45/1000","v":2056},null,{"$f":"+AE45/1000","v":4586},2530,null,"経営者長期借入金",1.2305447470817121,3.1529274450068888E-2,0,0,4586,{"$f":"+L73-D73","v":0},"経営者長期借入金",73,null,null,null,null,null,"修正後借入金",{"$f":"AE29-V69","v":59906944},{"$f":"AF29-W69","v":57876311},{"$f":"AE29-X69","v":45770044},-12106267,{"$f":"X73/X74","v":0.31467428671341663}]
["経営者長期未払金",{"$f":"+AF43/1000","v":0},null,{"$f":"+AE43/1000","v":0},0,null,"経営者長期未払金",0,0,0,0,0,{"$f":"+L74-D74","v":0},"経営者長期未払金",74,null,null,null,null,null,"負債資本計",{"$f":"V70+V73","v":137631946},{"$f":"W70+W73","v":145721128},{"$f":"X70+X73","v":145452126},{"$f":"X74-W74","v":-269002},{"$f":"X74/X74","v":1}]
["擬似資本金",{"$f":"+B73+B74","v":2056},null,{"$f":"+D73+D74","v":4586},2530,null,"擬似資本金",1.2305447470817121,3.1529274450068888E-2,{"$f":"SUM(J67:J74)+J63","v":0},{"$f":"SUM(K67:K74)+K63","v":0},4586,null,"擬似資本金"]
["運転資本(会計上）",{"$f":"+B41+B42-B51","v":1778.76},null,{"$f":"+D41+D42-D51","v":1927.68},148.92000000000007,null,"運転資本(会計上）",8.3721244012683035E-2,1.3253020447428869E-2,null,null,1927.68,{"$f":"+L76-D76","v":0},"運転資本(会計上）",null,null,null,null,null,null,"８固定資産と長期借入","摘要","前々期","前期","当期","次期増減","次期残高","コメント．問題点"]
["有形固定資産",{"$f":"+B45+B46","v":133032.35},null,{"$f":"+D45+D46","v":131184.95800000001},-1847.3919999999925,null,"有形固定資産","税務繰越欠損金",{"$f":"+AJ42/1000","v":0},null,null,null,null,"有形固定資産",null,null,null,null,null,null,"土地建設仮勘定","坂戸。久本。梶ヶ谷",{"$f":"AG11","v":53309490},{"$f":"AF11","v":71309490},{"$f":"AE11","v":71309490},{"$f":"Y77-X77","v":0},{"$f":"Y77+Z77","v":71309490}]
[null,null,null,null,null,null,null,null,null,"計画期末Ｃ",{"$f":"+H980","v":8975.7255427797827},"ＯＫ","ＣＦの検証",null,null,null,null,null,null,null,"設備資産","坂戸。久本。梶ヶ谷",{"$f":"AG12","v":58405859},{"$f":"AF12","v":61722860},{"$f":"AE12","v":59875468},{"$f":"Y78-X78","v":-1847392},{"$f":"Y78+Z78","v":58028076}]
[null,{"$f":"+$B$2","v":"決算期"},null,{"$f":"+$D$2","v":0},null,null,null,null,null,"計画期首Ｃ",{"$f":"+AE5/1000","v":2022.3},"ＯＫ","ＣＦの検証",null,null,null,null,null,null,null,"その他固定資産","保険積立金等",{"$f":"AG13","v":7932254},{"$f":"AF13","v":9382254},{"$f":"AE13","v":10082254},{"$f":"Y79-X79","v":700000},10782254]
[null,null,null,null,null,null,null,{"$f":"+H3","v":"計画未"},null,null,null,null,null,null,null,null,null,null,null,null,"固定資産計",null,{"$f":"AG14","v":119647603},{"$f":"AF14","v":142414604},{"$f":"AE14","v":141267212},{"$f":"Y80-X80","v":-1147392},{"$f":"SUM(AA77:AA79)","v":140119820},"小計"]
["加減算","名称",null,"金額","名称",null,null,"金額",null,null,null,null,null,null,null,null,null,null,null,null,"長期借入金内訳",null,"前々期","前期","当期","次期増減","次期残高","コメント．問題点"]
["結果１・結果２","期首現金等価物*",null,{"$f":"SUM(D83:D88)","v":1257.6300000000001},"営業キャッシュフロー＊",null,null,{"$f":"SUM(H83:H88)","v":834.09400000000005},null,null,null,null,null,null,null,null,null,null,null,null,"日本政策金融公庫","運転資金",1050000,4746000,3888000,{"$f":"-54000*12","v":-648000},{"$f":"Y82+Z82","v":3240000},"勘定内訳より"]
["加減１．２","期首現金等価物*",null,{"$f":"+B38","v":1257.6300000000001},"当期利益",null,null,{"$f":"D16","v":-1355.885},null,null,null,null,null,null,null,null,null,null,null," ","川信","久本土地建物",30430000,24470000,20990000,{"$f":"-290000*12","v":-3480000},{"$f":"Y83+Z83","v":17510000},"３１年５月まで"]
["加減３．４",null,null,null,"減価償却費",null,null,{"$f":"D18","v":1847.3920000000001},null,null,null,null,null,null,null,null,null,null,null,null,"浜銀","梶ヶ谷ホール",2039000,1142000,14189000,{"$f":"-70000*12","v":-840000},{"$f":"Y84+Z84","v":13349000},"３４年３月まで","資産の部"]
["加減５．６",null,null,null,"運転資本ＣＦ増減",null,null,{"$f":"+H117","v":-148.92000000000007},null,null,null,null,null,null,null,null,null,null,null,null,"川信","運転資金",null,1472000,0,0,0,null,"現預金"]
["加減７・８",null,null,null,"グロスＣＦ増減",null,null,{"$f":"+D110","v":491.50700000000006},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"売上債権",{"$f":"W44","v":2022300}]
["加減９・１０",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"有利子長期借入金計",null,{"$f":"SUM(W82:W86)","v":33519000},{"$f":"SUM(X82:X86)","v":31830000},{"$f":"SUM(Y82:Y86)","v":39067000},{"$f":"SUM(Z82:Z86)","v":-4968000},{"$f":"SUM(AA82:AA86)","v":34099000},"小計","棚卸資産",{"$f":"W45","v":1927680}]
["加減１１・１２",null,null,null,null,null,null,0,null,null,10,null,null,null,null,null,null,null,null,null,"戸張満江",null,1636000,2056000,4586000,0,{"$f":"Y88-Z88","v":4586000},null,"其の他流動資産",{"$f":"W46","v":0}]
["結果３・結果４","投資キャッシュフロー",null,{"$f":"SUM(D90:D93)","v":-700.00000000000023},"財務キャッシュフロー*",null,null,{"$f":"SUM(H90:H95)","v":-54033.342000000004},null,null,null,null,null,null,null,null,null,null,null,null,"戸張真知子",null,230000,230000,230000,0,{"$f":"Y89-Z89","v":230000},null,"土地",{"$f":"W47","v":234934}]
["加減１３・１４","設備資産の増減",null,{"$f":"-(+E45+D18)","v":-2.2737367544323206E-13},"有利子短期借入金増減",null,null,{"$f":"+E52","v":0},"*",null,null,null,null,null,null,null,null,null,null,null,"戸張道也",null,85525,609275,11272425,0,{"$f":"Y90-Z90","v":11272425},null,"建物",{"$f":"W49","v":71309490}]
["加減１５．１６","土地建設勘定*",null,{"$f":"-(+E46)","v":0},"有利子長期借入金増減＊",null,null,{"$f":"+E57","v":7237},"*",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"其の他",{"$f":"W50","v":59875468}]
["加減１７．１８","投資資産の増減",null,{"$f":"-(+E47)","v":0},"其の他固定負債増減＊",null,null,{"$f":"+E60","v":-70155.425000000003},"*",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W51","v":10082254}]
["加減１０・２０","其の他固定資産*",null,{"$f":"-(+E48)","v":-700},"無利子長期借入金増減",null,null,{"$f":"+E58","v":13193.150000000001},null,null,null,null,null,null,null,null,null,null,null,null,"経営者長期借入金計",null,{"$f":"SUM(W88:W91)","v":1951525},{"$f":"SUM(X88:X91)","v":2895275},{"$f":"SUM(Y88:Y91)","v":16088425},{"$f":"SUM(Z88:Z91)","v":0},{"$f":"SUM(AA88:AA91)","v":16088425},"小計",null,"資産内訳","資産の内訳グラフ"]
["加減２１・２２",null,null,null,"無利子短期借入金増減",null,null,{"$f":"+E53","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"長期借入金合計",null,{"$f":"AG26","v":35470525},{"$f":"AF26","v":34725275},{"$f":"AE26","v":55155425},{"$f":"Z87+Z93","v":-4968000},{"$f":"AA87+AA93","v":50187425},"←ｃｓｖょり"]
["加減２３・２４",null,null,0,"其の他流動資産負債ＣＦ増減",null,null,{"$f":"D124","v":-4308.0669999999991},null,null,null,null,null,null,null,null,null,null,null,null,"その他固定負債",null,{"$f":"W94-W93-W87","v":0},{"$f":"X94-X93-X87","v":0},{"$f":"Y94-Y93-Y87","v":0},{"$f":"Z94-Z93-Z87","v":0}]
["結果５・結果６","ネットＣＦ",null,{"$f":"SUM(D97:D102)","v":-53899.248000000007},"期末現金等価物*",null,null,{"$f":"SUM(H97:H102)","v":2022.3}]
["加減25/26","営業キャッシュフロー",null,{"$f":"+H82","v":834.09400000000005},"期末現金等価物*",null,null,{"$f":"+D38","v":2022.3}]
["加減27/28","投資キャッシュフロー",null,{"$f":"+D89","v":-700.00000000000023},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["加減29/30","財務キャッシュフロー",null,{"$f":"+H89","v":-54033.342000000004}]
["加減31/32"]
["加減33/34"]
["加減35/36"]
["結果７・結果８","特別損益",null,{"$f":"+D104","v":7},"固定負債増減",null,null,{"$f":"SUM(H104:H109)","v":-49725.275000000001}]
["加減37/38","特別利益",null,7,"有利子長期借入金増減＊",null,null,{"$f":"+E57","v":7237}]
["加減39/40",null,null,null,"其の他固定負債増減＊",null,null,{"$f":"+E60","v":-70155.425000000003}]
["加減41/42",null,null,null,"無利子長期借入金増減",null,null,{"$f":"+E58","v":13193.150000000001}]
["加減43/44"]
["加減45/46"]
["加減47/48",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"負債の部"]
["結果９・結果１０","グロスキャッシュフロー*",null,{"$f":"SUM(D111:D116)","v":491.50700000000006},"前期運転資本*",null,null,{"$f":"+H111+H112+H113","v":1778.76},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"支払債務"]
["加減49/50","減価償却費*",null,{"$f":"+D18","v":1847.3920000000001},"売掛債権*",null,null,{"$f":"+B41","v":1778.76},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"短期借入金",{"$f":"Z44","v":0}]
["加減51/52","当期純利益*",null,{"$f":"+D16","v":-1355.885},"棚卸資産*",null,null,{"$f":"+B42","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"其の他",{"$f":"Z45","v":0}]
["加減53/54",null,null,null,"買掛債務*",null,null,{"$f":"-B51","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"長期借入金",{"$f":"Z46","v":6703044}]
["加減55/56",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"其の他",{"$f":"Z48","v":39067000}]
["加減57/58",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"修正自己資本",{"$f":"Z49","v":0}]
["加減59/60",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z57","v":99682082}]
["結果１１・結果１２","当期運転資本*",null,{"$f":"+D118+D119+D120","v":1927.68},"運転資本増減高*",null,"ｏｋ",{"$f":"((+H118-H119)*-1)","v":-148.92000000000007},{"$f":"IF((+I118-I119)>0,(I118-I119)*-1,(I118-I119))*I120","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"負債資本の内訳グラフ"]
["加減61/62","売掛債権*",null,{"$f":"+D41","v":1927.68},"当期運転資本*",null,null,{"$f":"+D117","v":1927.68}]
["加減63/64","棚卸資産*",null,{"$f":"+D42","v":0},"前期運転資本",null,null,{"$f":"+H110","v":1778.76}]
["加減65/66","買掛債務*",null,{"$f":"-D51","v":0}]
["加減67/68",null,null,null,null,null,null,0]
["加減69/70",null,null,null,null,null,null,0]
["加減71/72",null,null,null,null,null,null,0]
["結果１３・結果１４","その他流資負ＣＦ増減",null,{"$f":"+D129+D130","v":-4308.0669999999991},"有利子固定負債増減",null,null,{"$f":"SUM(H125:H128)","v":7237}]
["加減73/74",null,null,null,"有利子長期借入金増減＊",null,null,{"$f":"+E57","v":7237}]
["加減75/76"]
["加減77/78"]
["加減79/80",null,null,null,null,null,null,0]
["加減81/82","その他流負債ＣＦ増減",null,{"$f":"+E55","v":-4343.2669999999998},null,null,null,0]
["加減83/84","その他流資産ＣＦ増減",null,{"$f":"-E43","v":35.200000000000273},null,null,null,0]
["結果１5・結果16","前期投資キャッシュフロー",null,{"$f":"SUM(D132:D135)","v":1682.999},"無利子固定負債増減",null,null,{"$f":"SUM(H132:H137)","v":-56962.275000000001}]
["加減85/86","設備資産の増減",null,{"$f":"AC13/1000+B18","v":1682.999},{"$f":"+E105","v":"其の他固定負債増減＊"},null,null,{"$f":"+E60","v":-70155.425000000003},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"営業キャッシュフロ－"]
["加減87/88","土地建設勘定*",null,{"$f":"AC11/1000","v":0},{"$f":"+E106","v":"無利子長期借入金増減"},null,null,{"$f":"+H106","v":13193.150000000001},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"設備投資",{"$f":"X32","v":14880919}]
["加減89/90",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"フリ－キャッシュフロ－",{"$f":"X33","v":1847392}]
["加減91/92","其の他固定資産*",null,{"$f":"AC15/1000","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"支払利息",{"$f":"X34","v":13033527}]
["加減93/94",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"借入金返済原資",{"$f":"X35","v":960426}]
["加減95/96",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X36","v":-1366899}]
["結果１7・結果18","フリーキャッシュフロー",null,{"$f":"+D139+D140","v":134.09399999999982},"前前期投資キャッシュフロー"]
["加減97/98","営業キャッシュフロー",null,{"$f":"+H82","v":834.09400000000005},"設備資産の増減"]
["加減99/100","投資キャッシュフロー",null,{"$f":"+D89","v":-700.00000000000023},"土地建設勘定*"]
["加減101/102",null,null,null,"投資資産の増減"]
["加減103/104",null,null,null,"其の他固定資産*"]
["加減105/106"]
["加減107/108"]
["除算の部"]
["除算","名称",null,"除算分子","名称",null,null,"除算分母","結果"]
["結果19","経営者財務ＣＦ",null,{"$f":"+D148+D149+D150","v":-2530},"経営者営業ＣＦ",null,null,{"$f":"SUM(H148:H151)","v":-4782.91},{"$f":"+D147/H147","v":0.52896667509946871}]
["結果20","経営者長期借入金増減",null,{"$f":"+E73*-1","v":-2530},"経営者貸付金増減",null,null,{"$f":"+E68*-1","v":0},{"$error":"#DIV/0!"}]
["結果21","経営者長期未払金増減",null,{"$f":"+E74*-1","v":0},"経営者未収入金増減",null,null,{"$f":"+E67*-1","v":0},{"$error":"#DIV/0!"}]
["結果22","経営者短期借入金増減",null,{"$f":"+E70","v":0},"経営者未払費用増減",null,null,{"$f":"+E69","v":-4782.91},0]
["結果23",null,null,null,null,null,null,null,{"$error":"#DIV/0!"}]
["結果24",null,null,null,null,null,null,null,{"$error":"#DIV/0!"}]
["結果25","経営者投資ＣＦ",null,{"$f":"+D154","v":0},"純営業ＣＦ",null,null,{"$f":"+H155-H154","v":5617.0039999999999},0]
["結果26","経営者長期貸付金増減",null,{"$f":"+E71","v":0},"経営者営業ＣＦ",null,null,{"$f":"+H147","v":-4782.91},0]
["結果27",null,null,null,"営業ＣＦ",null,null,{"$f":"+H82","v":834.09400000000005},0]
["結果28",null,null,null,null,null,null,null,{"$error":"#DIV/0!"}]
["結果29",null,null,null,null,null,null,null,{"$error":"#DIV/0!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"有利子借入金返済"]
["結果30",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"有利子長期借入金",{"$f":"X37","v":-7237000}]
["結果31",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"フリ－キャッシュ１０倍",{"$f":"X38","v":39067000}]
["結果32",null,null,null,null,null,null,null,{"$f":"+D160/H160","v":{"$error":"#DIV/0!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"借入金余裕額",{"$f":"X39","v":-4064730}]
["乗算の部",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X40","v":-43131730}]
["乗算","名称",null,"対象","名称",null,null,"対象","結果"]
["結果33","純財務ＣＦ",null,{"$f":"+D165-D164","v":-51503.342000000004},"純投資ＣＦ",null,null,{"$f":"+H165-H164","v":-700.00000000000023},{"$f":"+D163*H163","v":36052339.400000013}]
["結果34","経営者財務ＣＦ",null,{"$f":"+D147","v":-2530},"経営者投資ＣＦ",null,null,{"$f":"+D153","v":0},{"$f":"+D164*H164","v":0}]
["結果35","財務ＣＦ",null,{"$f":"+H89","v":-54033.342000000004},"投資ＣＦ",null,null,{"$f":"+D89","v":-700.00000000000023},{"$f":"+D165*H165","v":37823339.400000013}]
["結果36",null,null,null,null,null,null,null,{"$f":"+D166*H166","v":0}]
["結果37",null,null,null,null,null,null,null,{"$f":"+D167*H167","v":0}]
["結果38"]
["結果39",null,null,null,null,null,null,null,{"$f":"+D169*H169","v":0}]
["結果40","純ネットＣＦ",null,{"$f":"SUM(D171:D173)","v":-46586.338000000003},"経営者ネットＣＦ",null,null,{"$f":"SUM(H171:H173)","v":-7312.91},{"$f":"+D170-H170","v":-39273.428},"差異"]
["結果41","純営業ＣＦ",null,{"$f":"+H153","v":5617.0039999999999},"経営者営業ＣＦ",null,null,{"$f":"+H154","v":-4782.91}]
["結果42","純投資ＣＦ",null,{"$f":"+H163","v":-700.00000000000023},"経営者投資ＣＦ",null,null,{"$f":"+H164","v":0}]
["結果43","純財務ＣＦ",null,{"$f":"+D163","v":-51503.342000000004},"経営者財務ＣＦ",null,null,{"$f":"+D164","v":-2530}]
["結果44"]
["結果45"]
["結果46"]
["結果47",null,null,null,null,null,null,7,{"$f":"+D177*H177","v":0}]
["結果48",null,null,null,"合計",null,null,null,{"$f":"SUM(I171:I177)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"銀行等者入金計"]
[{"$f":"+A1","v":20121025},{"$f":"$B$2","v":"決算期"},{"$f":"$B$1","v":411},{"$f":"$C$1","v":"有限会社　戸張計算センター"},null,null,"キャッシュフロー計算書",null,null,null,{"$f":"+K2","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AD174:AD178)","v":0},{"$f":"SUM(AE174:AE178)","v":0},{"$f":"SUM(AF174:AF178)","v":0},{"$f":"SUM(AG174:AG178)","v":0}]
["キャッシュフロー計算書",null,null,"（１）キャッシュフロー計算書"]
[null,"結果ＮＯ",null,null,"内容分析",null,"項目","金額"]
["ＣＦ計算書の構成要素",1,null,null,null,"評価","期首現金等価物",{"$f":"+D82","v":1257.6300000000001}]
["ＣＦ計算書の構成要素",2,"繰越資金",null,{"$f":"+D82","v":1257.6300000000001},"ＯＫ","営業キャッシュフロー",{"$f":"+H82","v":834.09400000000005}]
["ＣＦ計算書の構成要素",3,"営業ＣＦ","営業活動による",{"$f":"+H183","v":834.09400000000005},"ＯＫ","投資キャッシュフロー",{"$f":"+D89","v":-700.00000000000023}]
["ＣＦ計算書の構成要素",4,"投資ＣＦ","設備投資による資金増減",{"$f":"+H184","v":-700.00000000000023},"ＯＫ","財務キャッシュフロー",{"$f":"+H89","v":-54033.342000000004}]
["ＣＦ計算書の構成要素",5,"フリーＣＦ","営業ＣＦ+投資ＣＦ）",{"$f":"+H183+H184","v":134.09399999999982},"ＯＫ","ネットキャッシュフロー",{"$f":"+D96","v":-53899.248000000007}]
["ＣＦ計算書の構成要素",6,"グロスＣＦ","当期利益+償却",{"$f":"+D110","v":491.50700000000006},"ＯＫ","期末現金等価物",{"$f":"SUM(H182:H185)","v":-52641.618000000002},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"経営者借入金計"]
["営業ＣＦ構成要素",7,"財務ＣＦ","資金調達-返済による増減",{"$f":"+H185","v":-54033.342000000004},"ＯＫ","グロスキャッシュフロー",{"$f":"+D110","v":491.50700000000006},"ＯＫ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AD183:AD187)","v":0},{"$f":"SUM(AE183:AE187)","v":0},{"$f":"SUM(AF183:AF187)","v":0},{"$f":"SUM(AG183:AG187)","v":0}]
["営業ＣＦ構成要素",8,"資金残",null,{"$f":"H187","v":-52641.618000000002},"ＯＫ","当期利益",{"$f":"+D112","v":-1355.885},"ＮＯ"]
["営業ＣＦ構成要素",9,"ネットＣＦ","営業ＣＦ+投資ＣＦ+財務ＣＦ",{"$f":"E184+E185+E188","v":-53899.248000000007},"ＮＯ","減価償却費",{"$f":"+D111","v":1847.3920000000001}]
["営業ＣＦ構成要素",10,null,null,null,null,"営業キャシュフロー",{"$f":"+H82","v":834.09400000000005}]
["営業ＣＦ構成要素",11,null,null,null,null,"グロスキャッシュフロー",{"$f":"+D110","v":491.50700000000006}]
["営業ＣＦ構成要素",12,"運転資本","運転資本増減",{"$f":"+H117","v":-148.92000000000007},"ＯＫ","運転資本増減",{"$f":"+H117","v":-148.92000000000007}]
["営業ＣＦ構成要素",13,null,null,null,null,"其の他流動資産負債増減",{"$f":"+D124","v":-4308.0669999999991}]
["投資ＣＦ構成要素",14,null,null,null,null,"投資キャッシュフロー",{"$f":"+H184","v":-700.00000000000023}]
["投資ＣＦ構成要素",15,null,null,null,null,"有形固定資産増減",{"$f":"+D90+D94","v":-2.2737367544323206E-13}]
["投資ＣＦ構成要素",16,null,null,null,null,"無形固定資産増減",{"$f":"+D91","v":0}]
["財務ＣＦ構成の構成要素",17,null,null,null,null,"投資資産増減",{"$f":"+E47","v":0}]
["財務ＣＦ構成の構成要素",18,null,null,null,null,"財務キャッシュフロー",{"$f":"+H89","v":-54033.342000000004}]
["計算照合",19,null,null,null,null,"短期借入金増減",{"$f":"+H90","v":0}]
[{"$f":"SUM(H182:H185)-H187","v":0},20,null,null,null,null,"有利子長期借入金増減",{"$f":"+H91","v":7237}]
[{"$f":"IF(ABS(A201)<500,\"OK\",\"NO\")","v":"OK"},21,null,null,null,null,"無利子固定負債増減",{"$f":"+H131","v":-56962.275000000001}]
[null,22]
[null,23]
[null,24,null,"経営者勘定のキャッシュフロー"]
[null,25,null,"経営者営業ＣＦ",null,null,null,{"$f":"+H147","v":-4782.91}]
[null,26,null,"経営者投資ＣＦ",null,null,null,{"$f":"+D153","v":0}]
[null,27,null,"経営者財務ＣＦ",null,null,null,{"$f":"+D147","v":-2530}]
[null,28,null,"経営者ネットＣＦ",null,null,null,{"$f":"SUM(H206:H208)","v":-7312.91}]
[null,29,null,"経営者勘定を引算算した純キャッシュフロー"]
[null,30,null,"純営業ＣＦ",null,null,null,{"$f":"+H191-H206","v":5617.0039999999999}]
[null,31,null,"純投資ＣＦ",null,null,null,{"$f":"+H184-H207","v":-700.00000000000023}]
[null,32,null,"純財務ＣＦ",null,null,null,{"$f":"+H199-H208","v":-51503.342000000004}]
[null,33,null,"純ネットＣＦ",null,null,null,{"$f":"SUM(H211:H213)","v":-46586.338000000003}]
[null,34]
[null,35]
[null,36]
[null,37]
[null,38]
[null,39]
[null,40]
[null,41]
[null,42]
[null,43]
[null,44]
[null,45]
[null,46]
[null,47]
[null,48]
[]
[]
[]
[null,null,null,"（３）Ｚスコアの部"]
[{"$f":"+A1","v":20121025},"社名",null,{"$f":"+D2","v":0},{"$f":"+E2","v":"下は選択ﾘｽﾄ"}]
["加減算の部",null,null,null,null,null,null,{"$f":"+H3","v":"計画未"}]
["加減算","名称",null,"Ｃ","名称",null,null,"Ｄ"]
["結果１・結果２","営業活動利益*",null,{"$f":"SUM(D238:D243)","v":1631.933},"運転資本*",null,null,{"$f":"SUM(H238:H243)","v":1927.68}]
["加減１・２","経常利益＊",null,{"$f":"+D12","v":-1175.885},"運転資本＊",null,null,{"$f":"+D117","v":1927.68}]
["加減３・４","減価償却費＊",null,{"$f":"+D18","v":1847.3920000000001},null,null,null,0]
["加減５・６","支払利息＊",null,{"$f":"+D31","v":960.42600000000004},null,null,null,0]
["加減７・８",null,null,null,null,null,null,0]
["加減９・１０",null,null,null,null,null,null,0]
["加減１１・１２",null,null,null,null,null,null,0]
["結果３・結果４","有利子負債*",null,{"$f":"IF(SUM(D245:D250)=0,1,D245+D246)","v":39067},"総資産*",null,null,{"$f":"SUM(H245:H250)","v":145452.12599999999}]
["加減１３・１４","有利子長期借入金＊",null,{"$f":"+D57","v":39067},"総資産＊",null,null,{"$f":"+D49","v":145452.12599999999}]
["加減１５．１６","有利子短期借入金＊",null,{"$f":"+D52","v":0}]
["加減１７．１８",null,null,0]
["加減１０・２０",null,null,0]
["加減２１・２２",null,null,0]
["加減２３・２４",null,null,0]
["結果５・結果６","利益留保*",null,{"$f":"SUM(D252:D257)","v":15593.656999999999},"売上*",null,null,{"$f":"SUM(H252:H256)","v":26032.224999999999}]
["加減25/26","利益剰余金＊",null,{"$f":"+D64","v":15593.656999999999},"売上＊",null,null,{"$f":"+D6","v":26032.224999999999}]
["加減27/28"]
["加減29/30"]
["加減31/32"]
["加減33/34"]
["加減35/36"]
["結果７・結果８","特別損益",null,{"$f":"SUM(D259:D264)","v":0},null,null,null,{"$f":"SUM(H259:H264)","v":0}]
["加減37/38"]
["加減39/40","特別損益",null,{"$f":"+D33","v":0}]
["加減41/42"]
["加減43/44"]
["加減45/46"]
["加減47/48"]
["結果９・結果１０",null,null,{"$f":"SUM(D266:D271)","v":0},null,null,null,{"$f":"SUM(H266:H270)","v":0}]
["加減49/50"]
["加減51/52"]
["加減53/54"]
["加減55/56"]
["加減57/58"]
["加減59/60"]
["結果１１・結果１２",null,null,{"$f":"SUM(D273:D278)","v":0},null,null,null,{"$f":"SUM(H273:H277)","v":0}]
["加減61/62"]
["加減63/64"]
["加減65/66"]
["加減67/68"]
["加減69/70"]
["加減71/72"]
["結果１３・結果１４",null,null,{"$f":"SUM(D280:D285)","v":0},null,null,null,{"$f":"SUM(H280:H284)","v":0}]
["加減73/74"]
["加減75/76"]
["加減77/78"]
["加減79/80"]
["加減81/82"]
["加減83/84"]
["結果１5・結果16",null,null,{"$f":"SUM(D287:D292)","v":0},null,null,null,{"$f":"SUM(H287:H292)","v":0}]
["加減85/86"]
["加減87/88"]
["加減89/90"]
["加減91/92"]
["加減93/94"]
["加減95/96"]
["結果１7・結果18",null,null,{"$f":"SUM(D294:D299)","v":0},null,null,null,{"$f":"SUM(H294:H299)","v":0}]
[]
[]
[]
[]
[]
[]
["除算の部"]
["除算","名称",null,"除算分子","名称",null,null,"除算分母","結果"]
["結果19","運転資本対",null,{"$f":"+H237","v":1927.68},"総資産",null,null,{"$f":"+H244","v":145452.12599999999},{"$f":"+D302/H302","v":1.3253020447428869E-2}]
["結果20","企業価値対",null,{"$f":"+D618","v":-10910.292805305993},"有利子負債",null,null,{"$f":"+D244","v":39067},{"$f":"IF(H303=0,D303/1,D303/H303)","v":-0.27927132375933633}]
["結果21","利益留保対",null,{"$f":"+D251","v":15593.656999999999},"総資産",null,null,{"$f":"+H244","v":145452.12599999999},{"$f":"+D304/H304","v":0.10720817514898338}]
["結果22","営業活動利益対",null,{"$f":"+D237","v":1631.933},"総資産",null,null,{"$f":"+H244","v":145452.12599999999},{"$f":"+D305/H305","v":1.1219726001117371E-2}]
["結果23","売上高対",null,{"$f":"+H251","v":26032.224999999999},"総資産",null,null,{"$f":"+H244","v":145452.12599999999},{"$f":"+D306/H306","v":0.1789745238924868}]
["結果24","企業価値",null,{"$f":"+H683","v":4586},"発行株式数",null,null,{"$f":"+I1","v":68000},{"$f":"+D307/H307","v":6.744117647058824E-2}]
["結果25"]
["結果26"]
["結果27"]
["結果28"]
["結果29"]
["結果30"]
["結果31"]
["結果32"]
["乗算の部","名称",null,"対象","名称",null,null,"対象","結果"]
["結果33"]
["結果34",null,null,null,null,null,null,null,{"$f":"+D318*H318","v":0}]
["結果35",null,null,null,null,null,null,null,0]
["結果36",null,null,null,null,null,null,null,0]
["結果37",null,null,null,null,null,null,null,0]
["結果38",null,null,null,null,null,null,null,0]
["結果39",null,null,null,null,null,null,null,0]
["結果40",null,null,null,"Ｚスコア",null,null,null,{"$f":"SUM(I325:I331)","v":0.2144318951860637}]
["結果41","指数１（以下定数）",null,1.2,"運転資本/総資産",null,null,{"$f":"+I302","v":1.3253020447428869E-2},{"$f":"+D325*H325","v":1.5903624536914643E-2}]
["結果42","指数2",null,0.6,"株式時価総額/有利子負債",null,null,{"$f":"+I303","v":-0.27927132375933633},{"$f":"IF(+D326*H326=0,\"\",D326*H326)","v":-0.1675627942556018}]
["結果43","指数3",null,1.4,"利益留保/総資産",null,null,{"$f":"+I304","v":0.10720817514898338},{"$f":"+D327*H327","v":0.15009144520857673}]
["結果44","指数4",null,3.3,"営業活動利益/総資産",null,null,{"$f":"+I305","v":1.1219726001117371E-2},{"$f":"+D328*H328","v":3.7025095803687326E-2}]
["結果45","指数5",null,1,"売上高/総資産",null,null,{"$f":"+I306","v":0.1789745238924868},{"$f":"+D329*H329","v":0.1789745238924868}]
["結果46"]
["結果47",null,null,null,null,null,null,null,{"$f":"+D331*H331","v":0}]
["結果48",null,null,null,"合計",null,null,null,{"$f":"SUM(I325:I331)","v":0.2144318951860637}]
[]
[null,{"$f":"$B$2","v":"決算期"},{"$f":"$B$1","v":411},{"$f":"$C$1","v":"有限会社　戸張計算センター"},"ｚスコア倒産度分析"]
[null,"表題"]
[null,1,null,{"$f":"+B237","v":"営業活動利益*"},"経常利益＋減価償却費＋金利",null,null,{"$f":"+D237","v":1631.933}]
[null,2,null,{"$f":"+E237","v":"運転資本*"},"受取債権＋在庫ー買掛債務",null,null,{"$f":"+H237","v":1927.68}]
[null,3,null,{"$f":"+B244","v":"有利子負債*"},"長短借入金有利子",null,null,{"$f":"+D244","v":39067}]
[null,4,null,{"$f":"+E244","v":"総資産*"},null,null,null,{"$f":"+H244","v":145452.12599999999}]
[null,5,null,{"$f":"+B251","v":"利益留保*"},null,null,null,{"$f":"+D251","v":15593.656999999999}]
[null,6,null,{"$f":"+E251","v":"売上*"},null,null,null,{"$f":"+H251","v":26032.224999999999}]
[null,7,null,{"$f":"+B258","v":"特別損益"},null,null,null,{"$f":"+D258","v":0}]
[null,8,null,{"$f":"+E258","v":0},null,null,null,{"$f":"+H258","v":0}]
[null,9,null,{"$f":"+D249","v":0},null,null,null,{"$f":"+H249","v":0}]
[null,10,null,{"$f":"+D250","v":0},null,null,null,{"$f":"+H250","v":0}]
[null,11]
[null,12]
[null,13,null,{"$f":"+D253","v":0},null,null,null,{"$f":"+H253","v":0}]
[null,14,null,{"$f":"+D254","v":0},null,null,null,{"$f":"+H254","v":0}]
[null,15,null,{"$f":"+B286","v":0},null,null,null,{"$f":"+D286","v":0}]
[null,16,null,{"$f":"+E286","v":0},null,null,null,{"$f":"+H286","v":0}]
[null,17,null,{"$f":"+B293","v":0},null,null,null,{"$f":"+D293","v":0}]
[null,18,null,{"$f":"+E293","v":0},null,null,null,{"$f":"+H293","v":0}]
[null,19,null,{"$f":"+B302","v":"運転資本対"},{"$f":"+E302","v":"総資産"},null,null,{"$f":"+I302","v":1.3253020447428869E-2},"短期資金力を表示します。"]
[null,20,null,"企業価値対","有利子負債",null,null,{"$f":"+I303","v":-0.27927132375933633},"市場価値力を表示します。"]
[null,21,null,"利益留保対","総資産",null,null,{"$f":"+I304","v":0.10720817514898338},"長期資金力を表示します。"]
[null,22,null,"営業活動利益対","総資産",null,null,{"$f":"+I305","v":1.1219726001117371E-2},"収益力を表示します。"]
[null,23,null,"売上高対","総資産",null,null,{"$f":"+I306","v":0.1789745238924868},"能率力を表示します。"]
[null,24,null,"企業価値","発行株式数",null,null,{"$f":"+I307*1000","v":67.441176470588246},"一株当り時価"]
[null,25,null,0,0,null,null,{"$f":"+I308","v":0}]
[null,26,null,0,0,null,null,0]
[null,27,null,0,0,null,null,0]
[null,28,null,0,0,null,null,0]
[null,29,null,0,0,null,null,0]
[null,30,null,0,0,null,null,0]
[null,31,null,0,0,null,null,0]
[{"$f":"+D2","v":0},{"$f":"+E2","v":"下は選択ﾘｽﾄ"},null,"（２）Ｚスコア","倒産危険度計算"]
[null,33,null,"ニューヨーク大学の'アルトマン氏の研究です。",null,null,"企業倒産の危険度を推定する指標です。"]
[null,34]
[null,35,null,"１．８以下","倒産度が確からしい。",null,"判定＞＞＞＞＞＞",{"$f":"IF($H$375<2,\"警告\",IF($H$375>3,\"安全\",\"不安\"))","v":"警告"}]
[null,36,null,"２から３の間","灰色ゾーン。"]
[null,37,null,"３以上はまず安全。"]
[null,38]
[null,39,null,null,null,null,null,null,null,"OK"]
[null,40,null,null,"スコア",null,null,{"$f":"+I324","v":0.2144318951860637},"評価","ＮＯ"]
[null,41,null,"短期資金力",{"$f":"+E325","v":"運転資本/総資産"},null,null,1.5903624536914643E-2,"OK"]
[null,42,null,"市場価値力","株式時価総額/有利子負債",null,null,{"$f":"+I326","v":-0.1675627942556018},"ＮＯ"]
[null,43,null,"長期資金力","利益留保/総資産",null,null,0.15009144520857673,"OK"]
[null,44,null,"収益力","営業活動利益/総資産",null,null,3.7025095803687326E-2,"OK"]
[null,45,null,"能率力","売上高/総資産",null,null,0.1789745238924868,"OK"]
[null,46,null,{"$f":"+B330","v":0},0,null,null,0]
[null,47,null,{"$f":"+B331","v":0},0,null,null,0]
[null,48,null,{"$f":"+B332","v":0},"合計（ｚスコア）",null,null,0.2144318951860637]
[]
["評言",null,null,1,"Ｚスコアは",null,null,{"$f":"+$H$383","v":0.2144318951860637},"ＮＯ"]
[null,null,null,2,"余裕度は",null,null,{"$f":"+$H$385-3","v":-2.7855681048139362},"ＮＯ"]
[null,null,null,3,"余裕割合は",null,null,{"$f":"IF(H375<0,\"マイナス\",(+$H$386/$H$385))","v":-12.99045602519571},"ＮＯ"]
[]
["（３）財務分析の部",null,null,"（４）財務分析の部"]
[{"$f":"+A1","v":20121025},"社名",null,{"$f":"+D2","v":0}]
["加減算の部",null,null,null,null,null,null,{"$f":"+H3","v":"計画未"}]
["加減算","名称",null,"Ｃ","名称",null,null,"Ｄ"]
["結果１・結果２","償却前利益",null,{"$f":"SUM(D394:D396)","v":671.50700000000006},"長短有利子借入金",null,null,{"$f":"SUM(H394:H395)","v":39067}]
["加減１．２","経常利益*",null,{"$f":"+D12","v":-1175.885},"有利子短期借入金*",null,null,{"$f":"+D52","v":0}]
["加減３．４","減価償却費*",null,{"$f":"+D18","v":1847.3920000000001},"有利子長期借入金*",null,null,{"$f":"+D57","v":39067}]
["加減５．６",null,null,null,null,null,null,0]
["加減７・８",null,null,null,null,null,null,0]
["加減９・１０",null,null,null,null,null,null,0]
["加減１１・１２",null,null,null,null,null,null,0]
["結果3・結果4","返済年数",null,{"$f":"+D401","v":10},"借入利息",null,null,{"$f":"+H401","v":960.42600000000004}]
["加減１３・１４","返済年数*",null,10,"借入利息*",null,null,{"$f":"+D31","v":960.42600000000004}]
["加減１５．１６"]
["加減１７．１８",null,null,null,null,null,null,0]
["加減１０・２０"]
["加減２１・２２"]
["加減２３・２４"]
["結果5・結果6","営業利益+金融収益",null,{"$f":"SUM(D408:D409)","v":174.22700000000003},"フリーキャッシュフロー",null,null,{"$f":"+H408","v":134.09399999999982}]
["加減25/26","営業利益*",null,{"$f":"+D13","v":-406.47300000000001},"フリーキャッシュフロー*",null,null,{"$f":"+E186","v":134.09399999999982}]
["加減27/28","受取利息・配当金*",null,{"$f":"+D30","v":580.70000000000005}]
["加減29/30"]
["加減31/32"]
["加減33/34"]
["加減35/36"]
["結果７・結果８","営業キャッシュフロー",null,{"$f":"+D415","v":834.09400000000005},"有形固定資産",null,null,{"$f":"+H415+H416-H417","v":59875.468000000008}]
["加減37/38","営業キャッシュフロー*",null,{"$f":"+H191","v":834.09400000000005},"設備資産＊",null,{"$f":"+B45","v":61722.86},{"$f":"+D45","v":59875.468000000001}]
["加減39/40",null,null,null,"土地建仮＊",null,{"$f":"+B46","v":71309.490000000005},{"$f":"+D46","v":71309.490000000005}]
["加減41/42",null,null,null,"建設仮勘定",null,null,{"$f":"+H421","v":71309.490000000005}]
["加減43/44"]
["加減45/46"]
["加減47/48"]
["結果９・結果１０","資本金",null,{"$f":"+D422","v":68000},"建設仮勘定",null,null,{"$f":"+H423-H422","v":71309.490000000005}]
["加減49/50","資本金＊",null,{"$f":"+D63","v":68000},"土地",null,null,{"$f":"+D72","v":0}]
["加減51/52",null,null,null,"土地建仮",null,null,{"$f":"+D46","v":71309.490000000005}]
["加減53/54"]
["加減55/56"]
["加減57/58"]
["加減59/60"]
["結果１１・結果１２",null,null,"前期損益分岐点","前期損益分岐点",null,null,{"$f":"+$H$429","v":22308.684000000001}]
["加減61/62","固定費",null,{"$f":"+B17","v":22308.684000000001},"損益分岐点",null,null,{"$f":"+D429/D433","v":22308.684000000001}]
["加減63/64","変動費",null,{"$f":"+B10","v":0}]
["加減65/66","変動費/売上高",null,{"$f":"+D430/D432","v":0}]
["加減67/68","売上高",null,{"$f":"+B6","v":24328.65}]
["加減69/70","1-変動比率",null,{"$f":"1-D431","v":1}]
["加減71/72"]
["結果１３・結果１４",null,null,"当期損益分岐点","当期損益分岐点",null,null,{"$f":"+$H$436","v":26438.698}]
["加減73/74","固定費",null,{"$f":"+D17","v":26438.698},"損益分岐点",null,null,{"$f":"+D436/D440","v":26438.698}]
["加減75/76","変動費",null,{"$f":"+D10","v":0},null,null,null,0]
["加減77/78","変動費/売上高",null,{"$f":"+D437/D439","v":0},null,null,null,0]
["加減79/80","売上高",null,{"$f":"+D6","v":26032.224999999999},null,null,null,0]
["加減81/82","1-変動比率",null,{"$f":"1-D438","v":1},null,null,null,0]
["加減83/84",null,null,null,null,null,null,0]
["結果１5・結果16",null,null,{"$f":"+D443","v":0}]
["加減85/86"]
["加減87/88"]
["加減89/90"]
["加減91/92"]
["加減93/94"]
["加減95/96"]
["結果１7・結果18"]
[]
[]
[]
[]
[]
[]
["除算の部"]
["除算","名称",null,"除算分子","名称",null,null,"除算分母","結果"]
["結果19","変動費＊",null,{"$f":"+D10","v":0},"売上高＊",null,null,{"$f":"+D6","v":26032.224999999999},{"$f":"+$D$458/$H$458","v":0},null,null,null,"以上"]
["結果20","固定費＊",null,{"$f":"+D17","v":26438.698},"１-変動比率＊",null,null,{"$f":"1-I458","v":1},{"$f":"+$D$459/$H$459","v":26438.698},null,null,null,"以上"]
["結果21","有利子長短借入金＊",null,{"$f":"+D52+D57","v":39067},"返済年数＊",null,null,{"$f":"+D400","v":10},{"$f":"+D460/H460","v":3906.7},null,null,null,"以上"]
["結果22","償却前経常利益＊",null,{"$f":"+D393","v":671.50700000000006},"利息+年間長短借入金返済額",null,null,{"$f":"IF(+H400+I460<1,1,H400+I460)","v":4867.1260000000002},{"$f":"IF(H461<1,1,D461/H461)","v":0.13796786851213633},null,null,null,"以下"]
["結果23","有利子長短借入金＊",null,{"$f":"+H393","v":39067},"フリーキャッシュフロー",null,null,{"$f":"+D138","v":134.09399999999982},{"$f":"+D462/H462","v":291.34040300088037},null,null,null,"以下"]
["月操業度","月操業度差額",null,{"$f":"+D449","v":0},"月売上高",null,null,{"$f":"+H442","v":0},{"$f":"+D463/H463","v":{"$error":"#DIV/0!"}},null,null,null,"以下"]
["結果25",null,null,null,null,null,null,null,null,null,null,null,"以下"]
["結果26",null,null,null,null,null,null,null,null,null,null,null,"以下"]
["結果27",null,null,null,null,null,null,null,null,null,null,null,"以上"]
["結果28",null,null,null,null,null,null,null,null,null,null,null,"以上"]
["結果29",null,null,null,null,null,null,null,null,null,null,null,"以上"]
["結果30",null,null,null,null,null,null,null,null,null,null,null,"以上"]
["結果31",null,null,null,null,null,null,null,null,null,null,null,"以上"]
["結果32",null,null,null,null,null,null,null,null,null,null,null,"以上"]
["除算・乗算の部"]
["除算・乗算","名称",null,"対象","名称",null,null,"対象","結果"]
["結果33",null,null,null,null,null,null,null,null,null,null,null,"以上"]
["結果34",null,null,null,null,null,null,null,null,null,null,null,"以上"]
["結果35"]
["結果36"]
["結果37"]
["結果38"]
["結果39","追加項目",null,"経営自己診断システム入力用","前期",null,null,"当期","増減"]
["結果40",53,null,"有形固定資産*",{"$f":"+D45+D46","v":131184.95800000001},null,null,{"$f":"+B45+B46","v":133032.35},{"$f":"+H481-E481","v":1847.3919999999925}]
["結果41",54,null,"土地*",{"$f":"+B72","v":0},null,null,{"$f":"+D72","v":0},0]
["結果42",55,null,"建設仮勘定",{"$f":"+B46-E482","v":71309.490000000005},null,null,{"$f":"+D46-H482","v":71309.490000000005},0]
["結果43",56,null,"短期借入金*",{"$f":"+B54","v":0},null,null,{"$f":"+D54","v":0},0]
["結果44",57,null,"長期借入金*",{"$f":"+B59","v":34725.275000000001},null,null,{"$f":"+D59","v":55155.425000000003},20430.150000000001]
["結果45",58,null,"割引手形*",{"$f":"+J2","v":0},null,null,{"$f":"+K2","v":0},0]
["結果46",59,null,"裏書手形*",{"$f":"+J3","v":0},null,null,{"$f":"+K3","v":0},0]
["結果47",60,null,"受取手形*",{"$f":"+B39","v":0},null,null,{"$f":"+D39","v":0},0]
["結果48",61,null,"売掛金*",{"$f":"+B40","v":1778.76},null,null,{"$f":"+D40","v":1927.68},148.92000000000007]
[]
[null,"社名",null,{"$f":"+D2","v":0},{"$f":"+E2","v":"下は選択ﾘｽﾄ"},null,null,null,"単位　千円"]
[null,"（3）ＮＯ",null,"財務分析表","前期",null,null,"当期","増減"]
[null,1,null,"総利益",{"$f":"+B11","v":24328.65},null,null,{"$f":"+D11","v":26032.224999999999},{"$f":"+H493-E493","v":1703.5749999999971}]
[null,2,null,"営業利益",{"$f":"+B13","v":2019.9659999999999},null,null,{"$f":"+D13","v":-406.47300000000001},-2426.4389999999999]
[null,3,null,"経常利益",{"$f":"+B12","v":1356.0650000000001},null,null,{"$f":"+D12","v":-1175.885},-2531.9499999999998]
[null,4,null,"純利益",{"$f":"+B16","v":1176.0650000000001},null,null,{"$f":"+D16","v":-1355.885},-2531.9499999999998]
[null,5,null,"総資本**",{"$f":"+B49","v":145721.128},null,null,{"$f":"+D49","v":145452.12599999999},-269.00200000000768]
[null,6,null,"売上高",{"$f":"+B6","v":24328.65},{"$f":"E495/E498","v":5.5739426560865481E-2},null,{"$f":"+D6","v":26032.224999999999},1703.5749999999971]
[null,7,null,"売上原価（変動費）",{"$f":"+B10","v":0},null,null,{"$f":"+D10","v":0},0]
[null,7,null,"流動資産*",{"$f":"+B37","v":3306.5239999999999},null,null,{"$f":"+D37","v":4184.9139999999998},878.38999999999987]
[null,8,null,"流動負債*",{"$f":"+B50","v":11046.311},null,null,{"$f":"+D50","v":6703.0439999999999},-4343.2669999999998]
[null,9,null,"固定資産*",{"$f":"+B44","v":142414.60399999999},null,null,{"$f":"+D44","v":141267.212},-1147.3919999999925]
[null,10,null,"固定負債",{"$f":"+B56","v":49725.275000000001},null,null,{"$f":"+D56","v":0},-49725.275000000001]
[null,11,null,"株主資本*",{"$f":"+B62","v":84949.542000000001},null,null,{"$f":"+D62","v":83593.657000000007},-1355.8849999999948]
[null,12,null,"長期資本",{"$f":"+E503+E504","v":134674.81700000001},null,null,{"$f":"+H503+H504","v":83593.657000000007},-51081.16]
[null,13,null,"当座資産*",{"$f":"+B38","v":1257.6300000000001},null,null,{"$f":"+D38","v":2022.3},764.66999999999985]
[null,14,null,"売掛債権＊",{"$f":"+B41","v":1778.76},null,null,{"$f":"+D41","v":1927.68},148.92000000000007]
[null,15,null,"棚卸資産*",{"$f":"+B42","v":0},null,null,{"$f":"+D42","v":0},0]
[null,16,null,"買掛債務",{"$f":"+B51","v":0},null,null,{"$f":"+D51","v":0},0]
[null,17,null,"損益分岐点",{"$f":"+H428","v":22308.684000000001},null,null,{"$f":"+H435","v":26438.698},4130.0139999999992]
[null,17,null,"運転資本",{"$f":"+E507+E508-E509","v":1778.76},null,null,{"$f":"+H507+H508-H509","v":1927.68},148.92000000000007]
[null,18,null,"変動費",{"$f":"+B10","v":0},null,null,{"$f":"+D10","v":0},0]
[null,19,null,"固定費",{"$f":"+B17","v":22308.684000000001},null,null,{"$f":"+D17","v":26438.698},4130.0139999999992]
[null,20,null,"減価償却費",{"$f":"+B18","v":1682.999},null,null,{"$f":"+D18","v":1847.3920000000001},164.39300000000003]
[null,21,null,"人件費",{"$f":"+B21","v":11253.201999999999},null,null,{"$f":"+D21","v":11579.583000000001},326.38100000000122]
[null,22,null,"賃借料",{"$f":"+B24","v":5880},null,null,{"$f":"+D24","v":5880},0]
[null,23,null,"租税公課",539.41,null,null,1899.9,1360.4900000000002]
[null,24,null,"設備費",991.52499999999998,null,null,1751.4359999999999,759.91099999999994]
[null,25,null,"政策費",433.87,null,null,684.76,250.89]
[null,26,null,8,1527.6780000000001,null,null,2795.627,1267.9489999999998]
[null,27,null,"支払利息",0,null,null,0,0]
[null,28,null,"受取利息配当金",736.7,null,null,580.70000000000005,-156]
[null,29,null,"雑収入・その他",{"$f":"+B32+B33","v":0.17299999999999999},null,null,{"$f":"+D32+D33","v":191.01400000000001},190.84100000000001]
[null,30,null,"有利子長短借入金",{"$f":"+B52+B57","v":31830},null,null,{"$f":"+D52+D57","v":39067},7237]
[null,31,null,"設備資産",{"$f":"+B45","v":61722.86},null,null,{"$f":"+D45","v":59875.468000000001}]
[null,32,null,"営業ＣＦ","***",null,null,{"$f":"+H183","v":834.09400000000005}]
[null,33,null,"投資ＣＦ","***",null,null,{"$f":"+H184","v":-700.00000000000023}]
["営業ＣＦ+投資ＣＦ",34,null,"フリーＣＦ","***",null,null,{"$f":"+H526+H527","v":134.09399999999982}]
["営業ＣＦ+投資ＣＦ+財務ＣＦ",35,null,"ネットＣＦ","***",null,null,{"$f":"+D96","v":-53899.248000000007}]
["当期純利益+減価償却費",36,null,"グロスＣＦ","***",null,null,{"$f":"+H188","v":491.50700000000006}]
[null,37,null,"人員",{"$f":"+B35","v":3},"＜＜＜前期","当期＞＞＞",{"$f":"+D35","v":3},"増減","評価","OK","┌─損益分岐点の算出公式《重要》─────┐"]
["総利益/売上高",1,"＊","売上総利益率・粗利益率・限界利益率",{"$f":"+E493/E498","v":1},"収益力","売上総利益率・粗利益率・限界利益率",{"$f":"+H493/H498","v":1},{"$f":"+H532-E532","v":0},"OK","ＮＯ"]
["営業利益/売上高",2,null,"売上高営業利益率",{"$f":"+E494/E498","v":8.3028281470611795E-2},"収益力","売上高営業利益率",{"$f":"+H494/H498","v":-1.5614224293159729E-2},-9.8642505763771524E-2,"OK"]
["経常利益/売上高",3,"＊","売上高経常利益率",{"$f":"+E495/E498","v":5.5739426560865481E-2},"収益力","売上高経常利益率",{"$f":"+H495/H498","v":-4.5170360966071861E-2},-0.10090978752693734,"OK",null,"　　　　│　　　　　　　　　　　　　固定費　　　　│"]
["固定費/売上高",4,null,"売上高固定費率",{"$f":"+E513/E498","v":0.91697171852938819},"収益力","売上高固定費率",{"$f":"+H513/H498","v":1.0156142242931598},9.8642505763771648E-2,"ＮＯ"]
["人件費/売上高",5,null,"売上高人件費率",{"$f":"+E515/E498","v":0.4625493810795091},"収益力","売上高人件費率",{"$f":"+H515/H498","v":0.4448172601458385},-1.7732120933670603E-2,"ＯＫ"]
["売上債権/月売上高",6,"＊","売掛債権回転月数 月",{"$f":"+E507/(E498/12)","v":0.87736557515521818},"収益力・(ムダは）","売掛債権回転月数 月",{"$f":"+H507/(H498/12)","v":0.8885971137695684},1.1231538614350223E-2,"ＯＫ"]
["棚卸資産/月売上高",7,"＊","棚卸資産回転月数　　　　　　月　",{"$f":"+E508/(E498/12)","v":0},"収益力・(ムダは）","棚卸資産回転月数　　　　　　月　",{"$f":"+H508/(H498/12)","v":0},0,"ＮＯ"]
["固定資産/売上高",8,null,"固定資産回転率　　　　　　　回",{"$f":"+E498/E502","v":0.17082974159026559},"収益力","固定資産回転率　　　　　　　回",{"$f":"+H498/H502","v":0.18427648306671471},1.3446741476449114E-2,"ＮＯ"]
["総利益/総資本",9,null,"総資本貢献利益率",{"$f":"+E493/E497","v":0.16695348391758263},"総合収益力","総資本貢献利益率",{"$f":"+H493/H497","v":0.1789745238924868},1.2021039974904169E-2,"OK"]
["経常利益/総資本",10,"＊","総資本経常利益率",{"$f":"+E495/E497","v":9.3058914559047343E-3},"総合収益力","総資本経常利益率",{"$f":"+H495/H497","v":-8.0843438479544817E-3},-1.7390235303859216E-2,"ＮＯ"]
["（当期売上-前期売上高）/前期売上",11,"＊","売上高成長率","***","成長力","売上高成長率",{"$f":"H6","v":7.0023408614945631E-2},"***","ＮＯ"]
["（当期粗利益-前期粗利益）/前期粗利益",12,"＊","粗利益成長率","***","成長力","粗利益成長率",{"$f":"(+I493)/E493","v":7.0023408614945631E-2},"***","OK"]
["（当期営業利益-前期営業利益）/前期営業利益",13,null,"営業利益成長率","***","成長力","営業利益成長率",{"$f":"(+I494)/ABS(E494)","v":-1.2012276444256982},"***","ＮＯ"]
["(当期経常利益-前期経常利益)/前期経常利益",14,null,"経常利益成長率","***","成長力","経常利益成長率",{"$f":"(+I495)/ABS(E495)","v":-1.8671302629298741},"***","ＮＯ"]
["自己資本/総資本",15,"＊","自己資本比率",{"$f":"+E504/E497","v":0.5829596789835445},"安定力（ユトリは）・資本構成","自己資本比率",{"$f":"+H504/H497","v":0.57471595155645927},{"$f":"+H546-E546","v":-8.2437274270852345E-3},"ＮＯ"]
["流動資産/流動負債",16,"＊","流動比率",{"$f":"+E500/E501","v":0.2993328723046092},"安定力","流動比率",{"$f":"+H500/H501","v":0.62433037885474119},0.32499750655013199,"ＮＯ"]
["(現金預金+有価証券+売上債権)/流動負債",17,null,"当座比率",{"$f":"(+E506+E507)/E501","v":0.27487819236666433},"安定力","当座比率",{"$f":"(+H506+H507)/H501","v":0.58928152642292075},0.31440333405625642,"ＮＯ"]
["固定資産/（固定負債+自己資本）",18,null,"固定長期適合率",{"$f":"+E502/E505","v":1.0574701876149568},"安定力"," 固定資産 ÷ (自己資本 ＋ 固定負債) × 100",{"$f":"+H502/H505","v":1.6899274068126962},0.63245721919773934,"ＯＫ"]
["固定資産/自己資本",19,null,"固定比率",{"$f":"+E502/E504","v":1.6764611161764709},"安定力・設備投資の妥当性","固定資産 ÷ 自己資本 × 100",{"$f":"+H502/H504","v":1.6899274068126962},1.3466290636225287E-2,"ＮＯ"]
["有利子長短借入金/月商",20,"＊","借入金月商倍率",{"$f":"+E524/(E498/12)","v":15.70000801524129},"安定力・借入余力","借入金月商倍率",{"$f":"+H524/(H498/12)","v":18.008602799030818},2.3085947837895286,"ＯＫ"]
["有利子借入金/総資本",21,null,"負債比率.・借入金依存度*",{"$f":"+E524/E497","v":0.21843091963987543},"安定力(ムリは）","総負債（他人資本） ÷ 自己資本 × 100",{"$f":"+H524/H497","v":0.26859009266045381},5.0159173020578374E-2,"ＮＯ"]
["（月売上高1-損益分岐点）/月売上高",22,"＊","経営安全率＊",{"$f":"(E498/12-E510/12)/E498/12","v":5.7658528799035987E-4},"安定力（ユトリは）","経営安全率（損益分岐点差異）",{"$f":"(H498/12-H510/12)/H498/12","v":-1.0843211314694255E-4},-6.8501740113730242E-4,"ＮＯ"]
["売上高/人員",23,null,"一人当り売上高 千円",{"$f":"+E498/E531","v":8109.55},"生産力","一人当り売上高 千円",{"$f":"+H498/H531","v":8677.4083333333328},567.85833333333267,"ＯＫ"]
["アラ利益/人員",24,null,"一人当り粗利益　　　　　千円",{"$f":"+E493/E531","v":8109.55},"生産力","一人当り粗利益　　　　　千円",{"$f":"+H493/H531","v":8677.4083333333328},567.85833333333267,"OK",null,"　　　　│　［損益分岐点］＝ ─────────　 │"]
["経常利益/人員",25,null,"一人当り経常利益　　　　千円",{"$f":"+E495/E531","v":452.0216666666667},"生産力","一人当り経常利益　　　　千円",{"$f":"+H495/H531","v":-391.96166666666664},-843.98333333333335,"OK"]
["当期一人当粗利益-前期一人当粗利益/前期一人当粗利益＊",null,null,"一人当り粗利益成長率","****","生産力","一人当り粗利益成長率",{"$f":"(+H555-E555)/+E555","v":7.0023408614945673E-2},"***","OK"]
["設備資産/人員",27,"＊","労働装備率",{"$f":"+E525/E531","v":20574.286666666667},"生産力","労働装備率 　千円",{"$f":"+H525/H531","v":19958.489333333335},-615.79733333333206,"OK"]
["人件費/粗利益",28,"＊","労働分配率",{"$f":"+E515/E493","v":0.4625493810795091},"生産力","労働分配率",{"$f":"+H515/H493","v":0.4448172601458385},-1.7732120933670603E-2,"ＯＫ"]
["営業ＣＦ/売上高",29,null,"ＣＦマージン","****","収益力・安定力","営業キャッシュフロー／売上高",{"$f":"+H526/H498","v":3.2040826321991303E-2},"***","OK"]
["営業ＣＦ/貢献利益・総利益",30,"＊","ＣＦマージン２","****","収益力・安定力","営業キャッシュフロー／売上総利益",{"$f":"+H526/H493","v":3.2040826321991303E-2},"***","OK"]
["投資ＣＦ/営業ＣＦ",31,null,"営業ＣＦ・投資ＣＦ比率","****","収益力・安定力","営業ＣＦ・投資ＣＦ比率",{"$f":"+H527/H526","v":-0.83923394725294775},"***","ＮＯ"]
["投資ＣＦ/ネットＣＦ",32,null,"ネットＣＦ・投資ＣＦ比率","****","収益力・安定力","ネットＣＦ・投資ＣＦ比率",{"$f":"+H527/H529","v":1.2987194181262049E-2},"***","OK"]
["有利子負債/フリーキャッシュﾌﾛｰ倍率",33,"＊","有利子固定負債/フリーキャッシュフロー","****","収益力・安定力","有利子固定負債/フリーキャッシュフロー",{"$f":"+$I$462","v":291.34040300088037},"***","OK"]
["償却前経常利益/総資本",34,null,"総資本償却前経常利益率",{"$f":"(E495+E514)/E497","v":2.0855342267183111E-2},"収益力・安定力","総資本償却前経常利益率",{"$f":"(H495+H514)/H497","v":4.6166874178243372E-3},{"$f":"+H565-E565","v":-1.6238654849358776E-2},"OK"]
["（４）企業価値分析","社名",null,{"$f":"+D2","v":0}]
["加減算の部",null,null,null,null,null,null,{"$f":"+H165","v":-700.00000000000023}]
["加減算","名称",null,null,"名称",null,null,"Ｄ"]
["結果１・結果２","経常利益*",null,{"$f":"+D570","v":-1175.885},"金利*",null,null,{"$f":"+H570-H571","v":379.726}]
["加減１．２","経常利益＊",null,{"$f":"+D12","v":-1175.885},"支払利息＊",null,null,{"$f":"+D31","v":960.42600000000004}]
["加減３．４",null,null,null,"受取利息＊",null,null,{"$f":"+D30","v":580.70000000000005}]
["加減５．６",null,null,null,null,null,null,0,"資本コスト",0.05]
["加減７・８",null,null,null,null,null,null,0,"耐用年数",15]
["加減９・１０",null,null,null,null,null,null,0,"残存価額",0.1]
["加減１１・１２",null,null,null,null,null,null,0]
["結果3・結果4","償却費*",null,{"$f":"+D577","v":1847.3920000000001},"運転資本増減額*",null,null,{"$f":"+H577","v":0}]
["加減１３・１４","償却費＊",null,{"$f":"+D18","v":1847.3920000000001},"運転資本増減額＊",null,null,{"$f":"+J72","v":0}]
["加減１５．１６"]
["加減１７．１８",null,null,null,null,null,null,0]
["加減１０・２０"]
["加減２１・２２"]
["加減２３・２４"]
["結果5・結果6","投資キャッシュフロー*",null,{"$f":"+D584","v":-700.00000000000023},"ＥＢＩＴ*",null,null,{"$f":"SUM(H584:H589)","v":-1756.585},"支払利息税引前利益"]
["加減25/26","投資キャッシュフロー＊",null,{"$f":"+H195","v":-700.00000000000023},"経常利益＊",null,null,{"$f":"+D12","v":-1175.885}]
["加減27/28",null,null,null,"支払利息",null,null,{"$f":"+D29","v":0},"計算式：EBIT＝経常利益＋支払利息－受取利息"]
["加減29/30",null,null,null,"受取利息",null,null,{"$f":"-D30","v":-580.70000000000005},"検索したキーワード","NOPAT","英語訳","Net Operating Profit After Tax"]
["加減31/32",null,null,null,null,null,null,null,"よみがな","のーぱっと","解説者","コンピタント株式会社"]
["加減33/34"]
["加減35/36",null,null,null,null,null,null,null,"NOPATとは、税引後営業利益のこと。 通常営業利益は税引前の数値であるが、税引後の値を使う際にこのようにいう。 計算式：NOPAT＝営業利益×（1－実効税率） NOPATは、財務活動を除いた、本業のからの税引前利益のことを指す言葉であり、以下の算式を用いることもある。 計算式：NOPAT＝EBIT×（1－実効税率） ※EBIT＝経常利益＋支払利息－受取利息 基本的にどちらも考え方は同じだが、財務活動以外の営業外損益がある場合、数値が異なってくることがある。 NOPATは、株主と債権者に帰属する企業が生み出した付加価値を簡便的に計算したものと考え"]
["結果７・結果８","ＮＯＰＡＴ*",null,{"$f":"+D591-D592","v":-1756.585},"フリーキャッシュフロー*FCFＦ",null,null,{"$f":"+H591+H592-H593+H594","v":-609.19300000000021}]
["加減37/38","ＥＢＩＴ",null,{"$f":"+H583","v":-1756.585},"NOPAT",null,null,{"$f":"+D590","v":-1756.585},"計算式：NOPAT＝EBIT×（1－実効税率)"]
["加減39/40","税金費用（控除）",null,{"$f":"IF(D591<0,0,+D591*H626)","v":0},{"$f":"+B577","v":"償却費＊"},null,null,{"$f":"+D576","v":1847.3920000000001},"税引後事業利益","ＮＯＰＡＴ"]
["加減41/42",null,null,null,{"$f":"+E577","v":"運転資本増減額＊"},null,null,{"$f":"+H576","v":0},"フリーキャッシュフロー（FCF）は次の算式で表現できます。"]
["加減43/44",null,null,null,"設備投資",null,null,{"$f":"+H184","v":-700.00000000000023},"　FCF＝NOPAT＋償却費－設備投資－増加運転資本"]
["加減45/46",null,null,null,null,null,null,null,"FCFF=EBIT*(1-税率）+減価償却費-資本支出-運転資本"]
["加減47/48"]
["結果９・結果１０","株主資本コスト*Ｋｅ",null,{"$f":"(SUM(D598:D599))*D600","v":0.06},"ＷＡＣＣ*",null,null,{"$f":"SUM(H598:H603)","v":4.7105248666768518E-2},"　：NOPAT＝EBIT[経常利益－受取利息＋支払利息]ｘ（1－実効税率） "]
["加減49/50","非危険利子率（ＲＦ）",null,0.03,"Keによるコスト",null,null,{"$f":"+I654","v":4.1578926666812163E-2},"：ＦＣFF＝ｆｒｅｅ　ｃａｓｈ　ｆｌｏｗ　ｔｏ　ｆｉｒｍ"]
["加減51/52","リスクプレミアム",null,0.03,"Ｄｅによるコスト",null,null,{"$f":"+I655","v":5.5263219999563519E-3},"：ＦＣFF=企業全体のＣＦ債権者と株主"]
["加減53/54","ベータ値",null,{"$f":"+D601","v":1},null,null,null,null,"Ｒ＝ＷＡＣＣ"]
["加減55/56","自己資本比率＞0.5：1",null,{"$f":"IF(H546>0.5,1,IF(H546>0.3,1.5,2))","v":1},null,null,null,null,"ＷＡＣＣ＝（Ｅ/（Ｄ＋Ｅ））*Ｋｅ+（Ｄ/（Ｄ＋Ｅ））*Ｋｄ"]
["加減57/58","自己資本比率＞0.3：1.5",null,null,null,null,null,null,"ＫＥ＝株主資本コスト",null,"D597"]
["加減59/60","自己資本比率＜＝0.3：2",null,null,null,null,null,0,"ＫＤ＝負債コスト"]
["結果１１・結果１２","有利子負債Ｄ",null,{"$f":"+D605","v":39067},"経営者期待貢献総額*",null,null,{"$f":"SUM(H605:H610)","v":0},"Ｄ＝負債時価"]
["加減61/62","有利子負債",null,{"$f":"+D57+D52","v":39067},"期待経営者賃借料",null,null,{"$f":"+I651","v":0},"Ｅ＝株式時価"]
["加減63/64",null,null,null,"期待経営者報酬",null,null,{"$f":"+I652","v":0},"企業価値＝ＦＣＦＦ/Ｒ"]
["加減65/66",null,null,null,null,null,null,0]
["加減67/68",null,null,null,null,null,null,0]
["加減69/70",null,null,null,null,null,null,0]
["加減71/72",null,null,null,null,null,null,0]
["結果１３・結果１４","ＤＣＦ法分子",null,{"$f":"SUM(D612:D613)","v":-609.19300000000021},"総資本超過価値",null,null,{"$f":"+H612-H613","v":-158384.71880530598}]
["加減73/74","ＦＣＦ",null,{"$f":"+H590","v":-609.19300000000021},"企業価値",null,null,{"$f":"+I634","v":-12932.592805305992}]
["加減75/76","経営者期待****",null,{"$f":"+H604","v":0},"総資本",null,null,{"$f":"+D49","v":145452.12599999999}]
["加減77/78",null,null,null,null,null,null,0]
["加減79/80",null,null,null,null,null,null,0]
["加減81/82",null,null,null,null,null,null,0]
["加減83/84",null,null,null,null,null,null,0]
["結果１5・結果16","企業価値",null,{"$f":"+D619+D620","v":-10910.292805305993},"投下資本（分母）（Ｄ＋Ｅ）*",null,null,{"$f":"SUM(H619:H623)","v":127246.65700000001}]
["加減85/86","企業価値",null,{"$f":"+I634","v":-12932.592805305992},"有利子負債",null,null,{"$f":"+D604","v":39067}]
["加減87/88","現金等価物残高",null,{"$f":"+D38","v":2022.3},"株主資本Ｅ",null,null,{"$f":"+D62","v":83593.657000000007}]
["加減89/90",null,null,null,"準資本金",null,null,{"$f":"+D75","v":4586}]
["加減91/92",null,null,null,null,null,null,null,"ＤＣＦ法"]
["加減93/94",null,null,null,null,null,null,null,"Ｙ　キャッシュフロー"]
["加減95/96",null,null,null,null,null,null,null,"　　　　　　Ｒ　利子率"]
["結果１7・結果18","金利*",null,{"$f":"+D626","v":0.03},"1-実効税率",null,null,{"$f":"+H627-H626","v":0.6},"　　　　　Ｐ　　現在価値"]
[null,"金利",null,0.03,"実効税率",null,null,0.4,"Ｐ＝Ｙ/Ｒ"]
[null,null,null,null,null,null,null,1]
[]
[]
[]
[]
["除算の部"]
["除算","名称",null,null,"名称",null,null,"除算分母","結果"]
["結果19　　企業価値","ＤＣＦ法分子",null,{"$f":"+D611","v":-609.19300000000021},"ＷＡＣＣ（加重平均資本コスト）",null,null,{"$f":"+I654+I655","v":4.7105248666768518E-2},{"$f":"+D634/H634","v":-12932.592805305992},"ＤＣＦ法企業価値"]
["結果20","有利子負債総額（Ｄ）*",null,{"$f":"+H619","v":39067},"投下資本分母（Ｄ＋Ｅ）",null,null,{"$f":"+H618","v":127246.65700000001},{"$f":"+D635/H635","v":0.30701788888646403}]
["結果21","株主資本総額（Ｅ）*",null,{"$f":"+H620+H621","v":88179.657000000007},"投下資本分母（Ｄ＋Ｅ）",null,null,{"$f":"+H618","v":127246.65700000001},{"$f":"(+D636/H636)","v":0.69298211111353603}]
["結果22","フリーキャッシュフローＦＣＦ",null,{"$f":"+H590","v":-609.19300000000021}]
["結果23","企業価値",null,{"$f":"+I634","v":-12932.592805305992},"総資本",null,null,{"$f":"+H613","v":145452.12599999999},{"$f":"+D638/H638","v":-8.8913054493998889E-2}]
["結果24","企業価値",null,{"$f":"+I634","v":-12932.592805305992},"株式総数",null,null,{"$f":"+I1","v":68000},{"$f":"(+D639/H639)","v":-0.19018518831332343}]
["結果25",null,null,null,null,null,null,{"$f":"+B169","v":0},{"$f":"+D640/H640","v":{"$error":"#DIV/0!"}}]
["結果26",null,null,null,null,null,null,{"$f":"+B169","v":0},{"$f":"+D641/H641","v":{"$error":"#DIV/0!"}}]
["結果27",null,null,null,null,null,null,{"$f":"+E169","v":0},{"$f":"+D642/H642","v":{"$error":"#DIV/0!"}}]
["結果28",null,null,null,null,null,null,0,{"$f":"(+D643/H643)*1000","v":{"$error":"#DIV/0!"}}]
["結果29",null,null,null,null,null,null,0,{"$f":"+D644*1000/H644","v":{"$error":"#DIV/0!"}}]
["結果30",null,null,null,null,null,null,0,{"$f":"+D645/H645","v":{"$error":"#DIV/0!"}}]
["結果31",null,null,null,null,null,null,{"$f":"+B174","v":0},{"$f":"+D646/H646","v":{"$error":"#DIV/0!"}}]
["結果32",null,null,null,null,null,null,0,{"$f":"+D647/H647","v":{"$error":"#DIV/0!"}}]
["乗算の部"]
["乗算","名称",null,null,"名称",null,null,"対象","結果","　：NOPAT＝EBIT[経常利益－受取利息＋支払利息]ｘ（1－実効税率） "]
["結果33","ＥＢＩＴ",null,{"$f":"+H583","v":-1756.585},"実行税率",null,null,{"$f":"+H626","v":0.4},{"$f":"IF((+D650*H650)<0,0,(D650+H650))","v":0},"税金費用"]
["結果34","経営者賃借料",null,{"$f":"+D22","v":0},"掛率",null,null,1,{"$f":"+D651*H651","v":0},"経営者期待賃料"]
["結果35","経営者報酬",null,{"$f":"+D19","v":0},"掛率",null,null,1,0,"経営者期待報酬"]
["結果36　　　Ｋｄ負債コスト","金利",null,{"$f":"+D625","v":0.03},"1-実行税率",null,null,{"$f":"+H625","v":0.6},1.7999999999999999E-2,"負債資本コスト"]
["結果37","Ｅ／Ｄ＋Ｅ",null,{"$f":"+I636","v":0.69298211111353603},"株主資本コスト*Ｋｅ",null,null,{"$f":"+D597","v":0.06},4.1578926666812163E-2]
["結果38","Ｄ／Ｄ＋Ｅ",null,{"$f":"+I635","v":0.30701788888646403},"負債コスト*Ｄｅ",null,null,{"$f":"+I653","v":1.7999999999999999E-2},5.5263219999563519E-3]
["結果39",null,null,null,null,null,null,null,0]
["結果40"]
["結果41",null,null,null,null,null,null,null,{"$f":"+D658*H658","v":0}]
["結果42",null,null,null,null,null,null,null,{"$f":"+D659*H659","v":0}]
["結果43",null,null,null,null,null,null,null,{"$f":"+D660*H660","v":0}]
["結果44",null,null,null,null,null,null,null,{"$f":"+D661*H661","v":0}]
["結果45",null,null,null,null,null,null,null,{"$f":"+D662*H662","v":0}]
["結果46"]
["結果47",null,null,null,null,null,null,null,{"$f":"+D664*H664","v":0}]
["結果48",null,null,null,null,null,null,null,{"$f":"SUM(I658:I664)","v":0}]
[{"$f":"+D1","v":0},"社名",null,{"$f":"+D2","v":0},{"$f":"+E2","v":"下は選択ﾘｽﾄ"},null,null,null,null,null,"2012-07-04","2006-04-29"]
[null,null,null,"企業価値計算",null,null,null,"単位千円"]
[null,{"$f":"AD1","v":"有限会社　戸張計算センター"},null,null,null,null,null,null,"評価"]
["加減算",1,null,"EBIT:支払利息税引前利益","営業利益+-金融損益。",null,"EBIT:支払利息税引前利益",{"$f":"+H583","v":-1756.585},"ＯＫ","ＯＫ"]
["加減算",2,null,"NOPAT:税引後営業利益","ＥＢＩＴ-税金",null,"NOPAT:税引後営業利益",{"$f":"+D590","v":-1756.585},"ＯＫ","ＮＯ"]
["加減算",3,null,"FCFF:フリーキャッシュフロー企業",null,null,"FCFF:フリーキャッシュフロー企業",{"$f":"+H590","v":-609.19300000000021},"ＯＫ"]
["加減算",4,null,"Ｋｅ：株主資本コスト",null,null,"Ｋｅ：株主資本コスト",{"$f":"+D597","v":0.06},"ＯＫ"]
["加減算",5,null,"Ｄｅ：負債資本コスト",null,null,"Ｄｅ：負債資本コスト",{"$f":"+I653","v":1.7999999999999999E-2},"ＯＫ"]
["加減算",6,null,"WACC:加重平均資本コスト",null,null,"WACC:加重平均資本コスト",{"$f":"+H597","v":4.7105248666768518E-2},"ＯＫ"]
["加減算",7,null,"ＤＣＦ法ＣＦ","経営者報酬対前期増減額",null,"ＤＣＦ法ＣＦ",{"$f":"+D611","v":-609.19300000000021},"ＯＫ"]
["加減算",8,null,"ＤＣＦ法企業価値",null,null,"ＤＣＦ法企業価値",{"$f":"+I634","v":-12932.592805305992},"ＯＫ"]
["加減算",9,null,"会計総資本",null,null,"会計総資本",{"$f":"+H613","v":145452.12599999999},"ＯＫ"]
["加減算",10,null,"会計総資本超過額",null,null,"会計総資本超過額",{"$f":"+H611","v":-158384.71880530598},"ＮＯ"]
["加減算",11,null,"企業価値対会計総資本倍率","企業価値／総資本",null,"企業価値対会計総資本倍率",{"$f":"H676/H677","v":-8.8913054493998889E-2},"ＯＫ"]
["加減算",12,null,"一株当り企業価値",null,"株数",{"$f":"+I1","v":68000},{"$f":"+I639","v":-0.19018518831332343},"ＯＫ"]
["加減算",13,null,"CF中経営者期待額","経営者稼得期待報酬・家賃",null,"CF中経営者期待額",{"$f":"+H604","v":0},"ＯＫ"]
["加減算",14,null,"経営者報酬対前期増減額",null,null,"経営者報酬対前期増減額",{"$f":"+E19+E22","v":0},"ＯＫ"]
["加減算",15,null,"準資本追加後資本","経営者無利子負債",null,"準資本追加後資本",{"$f":"+D75","v":4586},"ＯＫ"]
["加減算",16,null,"同増減額",null,null,"同増減額",{"$f":"+E75","v":2530},"ＯＫ"]
["加減算",17,null,"準資本追加後資本","会計総資本+準資本","実質資本金額","準資本追加後資本",{"$f":"+H683+H677","v":150038.12599999999},"ＯＫ"]
["加減算",18,null,"投下資本","固定資産+運転資本","正味運転資本+固定資産","投下資本",{"$f":"+H687+H688","v":143194.89199999999},"ＯＫ"]
["除算",19,null,"投下資本","運転資本",null,"投下資本（運転資本）",{"$f":"+D76","v":1927.68},"ＯＫ"]
["除算",20,null,"固定資産",null,null,"固定資産",{"$f":"+D44","v":141267.212},"ＯＫ"]
["除算",21,null,"資本コスト",null,null,"資本コスト",{"$f":"+H685*H674","v":7067.5832347259466},"ＯＫ"]
["除算",22,null,"簡易EVA経済的付加価値","税引後営業利益ー資本コスト","ＮＯＰＡＴ-資本コスト","簡易EVA経済的付加価値",{"$f":"IF(H689<0,H670+H689,H670-H689)","v":-8824.1682347259466},"ＮＯ"]
["除算",23]
["除算",24]
["除算",25]
["除算",26]
[null,"ＤＣＦ法企業価値は約千円",null,{"$f":"H676","v":-12932.592805305992},"簡易EVA経済的付加価値",{"$f":"H690","v":-8824.1682347259466},"DCF法とＥＶＡ法の考え方"]
[null,"一株当りの価値は約千円",null,{"$f":"H680","v":-0.19018518831332343}]
[]
["除算",30,null,null,{"$f":"+E645","v":0}]
["除算",31,null,null,{"$f":"+E646","v":0}]
["除算",32,null,null,{"$f":"+E647","v":0}]
["乗算",33]
["乗算",34]
["乗算",35]
["乗算",36]
["乗算",37]
["乗算",38]
["乗算",39,null,null,{"$f":"+E656","v":0}]
["乗算",40,null,null,0]
["乗算",41,null,null,0]
["乗算",42,null,null,0]
["乗算",43,null,null,0]
["乗算",44,null,null,0]
["乗算",45,null,null,0]
["乗算",46,null,null,0]
["乗算",47,null,{"$f":"+B664","v":0},0]
["乗算",48,null,{"$f":"+B665","v":0},0]
["評言"]
[]
[]
[null,null,-5,"利益計画"]
[{"$f":"+D1","v":0},"社名",null,{"$f":"+D2","v":0},{"$f":"+E2","v":"下は選択ﾘｽﾄ"}]
["加減算の部",null,null,null,null,null,null,{"$f":"+H320","v":0}]
["加減算","名称",null,"Ｃ","名称",null,null,"Ｄ"]
["結果１・結果２","計画経常利益",null,{"$f":"SUM(D725:D730)","v":1200},"計画役員報酬",null,null,{"$f":"SUM(H725:H730)","v":9600}]
["加減１．２","次期計画経常利益＊",null,{"$f":"+J12","v":1200},"次期役員報酬＊",null,null,{"$f":"+J19","v":9600}]
["加減３．４",null,null,null,null,null,null,{"$f":"+E214","v":0}]
["加減５．６",null,null,null,null,null,null,0]
["加減７・８",null,null,null,null,null,null,0]
["加減９・１０",null,null,null,null,null,null,0]
["加減１１・１２",null,null,null,null,null,null,0]
["結果3・結果4","計画従業員給料",null,{"$f":"SUM(D732:D737)","v":1200},"計画人件費計",null,null,{"$f":"SUM(H732:H737)","v":10800}]
["加減１３・１４","次期役員報酬",null,{"$f":"-H724","v":-9600},"人件費計＊",null,null,{"$f":"+J21","v":10800}]
["加減１５．１６","人件費計＊",null,{"$f":"+J21","v":10800}]
["加減１７．１８",null,null,null,null,null,null,0]
["加減１０・２０",null,null,0]
["加減２１・２２",null,null,0]
["加減２３・２４",null,null,0]
["結果5・結果6","計画役員賃借料",null,{"$f":"SUM(D739:D744)","v":2640},"計画賃借料計",null,null,{"$f":"SUM(H739:H744)","v":4640},"┌─損益分岐点の算出公式《重要》─────┐"]
["加減25/26","計画役員賃借料＊",null,{"$f":"+J22","v":2640},"賃借料計＊",null,null,{"$f":"+J24","v":4640},"　　　　│　　　　　　　　　　　　　　　　　　　　│"]
["加減27/28",null,null,0,null,null,null,null,"　　　　│　　　　　　　　　　　　　固定費　　　　│"]
["加減29/30",null,null,null,null,null,null,null,"　　　　│　［損益分岐点］＝ ─────────　 │"]
["加減31/32",null,null,null,null,null,null,null,"　　　　│　　　　　　　　　　　　 　変動費　　　 │"]
["加減33/34",null,null,null,null,null,null,null,"　　　　│　　　　　　　　　　１－ ─────　　 │"]
["加減35/36",null,null,null,null,null,null,null,"　　　　│　　　　　　　　　　　　 　売上高　　　 │"]
["結果７・結果８","計画'減価償却費",null,{"$f":"SUM(D746:D751)","v":1800},"計画その他固定経費",null,null,{"$f":"SUM(H746:H747)","v":4405.5370599999987},"　　　　└────────────────────┘"]
["加減37/38","減価償却費＊",null,{"$f":"+J18","v":1800},"計画その他固定経費*",null,null,{"$f":"+J28","v":4405.5370599999987}]
["加減39/40"]
["加減41/42"]
["加減43/44"]
["加減45/46"]
["加減47/48"]
["結果９・結果１０","計画固定費合計",null,{"$f":"SUM(D753:D758)","v":25645.537059999999},"計画経常利益",null,null,{"$f":"SUM(H753:H758)","v":1200}]
["加減49/50","固定費合計*",null,{"$f":"+J17","v":25645.537059999999},"計画経常利益*",null,null,{"$f":"+J12","v":1200}]
["加減51/52"]
["加減53/54"]
["加減55/56"]
["加減57/58"]
["加減59/60",null,null,null,null,null,null,0]
["結果１１・結果１２","計画損益分岐点*",null,{"$f":"+D764/D763","v":25645.537059999999},"計画売上高",null,null,{"$f":"SUM(H760:H765)","v":27645.537059999999}]
["加減61/62","計画変動費*",null,{"$f":"+J10","v":0},"計画売上高*",null,null,{"$f":"+J6","v":27645.537059999999}]
["加減63/64","計画売上高*",null,{"$f":"+J6","v":27645.537059999999}]
["加減65/66","計画変動比率*",null,{"$f":"+M10","v":0},null,null,null,0]
["加減67/68","１－変動比率",null,{"$f":"1-D762","v":1},null,null,null,0]
["加減69/70","計画固定費*",null,{"$f":"+D752","v":25645.537059999999},null,null,null,0]
["加減71/72",null,null,null,null,null,null,0]
["結果１３・結果１４","材料費・外注費*",null,{"$f":"+J10","v":0}]
["加減73/74"]
["加減75/76"]
["加減77/78"]
["加減79/80"]
["加減81/82"]
["加減83/84"]
["結果１5・結果16","計画支払利息",null,{"$f":"SUM(D774:D778)","v":0},"計画其の他径費",null,null,{"$f":"SUM(H774:H775)","v":4405.5370599999987}]
["加減85/86","計画支払利息*",null,{"$f":"+J29","v":0},"計画其の他径費*",null,null,{"$f":"+J28","v":4405.5370599999987}]
["加減87/88"]
["加減89/90"]
["加減91/92"]
["加減93/94"]
["加減95/96"]
["結果１7・結果18","計画営業外収支",null,{"$f":"+J34","v":-800},"特別損益",null,null,{"$f":"+J33","v":0}]
[]
[]
[]
[]
[]
[]
["除算の部"]
["除算","名称",null,"除算分子","名称",null,null,"除算分母"]
["結果19"]
["結果20"]
["結果21"]
["結果22"]
["結果23"]
["結果24"]
["結果25"]
["結果26"]
["結果27"]
["結果28"]
["結果29"]
["結果30"]
["結果31"]
["結果32"]
["乗算の部"]
["乗算","名称",null,"対象","名称",null,null,"対象"]
["結果33"]
["結果34"]
["結果35"]
["結果36"]
["結果37"]
["結果38"]
["結果39"]
["結果40"]
["結果41"]
["結果42"]
["結果43"]
["結果44"]
["結果45"]
["結果46"]
["結果47"]
["結果48"]
[{"$f":"+D1","v":0},"社名",null,{"$f":"+D2","v":0},{"$f":"+A1","v":20121025}]
["利益計画","（Ａ）",null,"計画損益計算書"]
[null,null,null,null,null,null,null,"計画","構成比","直前期","増減","伸率"]
[null,1,null,"計画売上高",null,null,null,{"$f":"+J6","v":27645.537059999999},{"$f":"+M6","v":1},{"$f":"+D6","v":26032.224999999999},{"$f":"+H824-J824","v":1613.3120600000002},{"$f":"+K824/$J$824","v":6.1973652271367516E-2}]
[null,2,null,"計画仕入材料費",null,null,null,0,0,0,0,0]
[null,3,null,"計画外注費",null,null,null,0,0,0,0,0]
[null,4,null,"計画経費その他",null,null,null,0,0,0,0,0]
[null,5,null,"変動費計",null,null,null,0,0,0,0,0]
[null,6,null,"貢献利益",null,null,null,27645.537059999999,1,26032.224999999999,1613.3120600000002,6.1973652271367516E-2]
[null,7,null,"固定費計",null,null,null,{"$f":"+J17","v":25645.537059999999},{"$f":"+H830/$H$824","v":0.92765559245026297},{"$f":"+D17","v":26438.698},-793.16094000000157,-3.0468426728794854E-2]
[null,8,null,"営業利益",null,null,null,{"$f":"+H829-H830","v":2000},7.2344407549737075E-2,{"$f":"+D13","v":-406.47300000000001},2406.473,9.2442079000162297E-2]
[null,9,null,"営業外収支",null,null,null,{"$f":"+J34","v":-800},-2.8937763019894831E-2,{"$f":"+D34","v":-769.41200000000003},-30.587999999999965,-1.175005209888896E-3]
[null,10,null,"その他差額",null,null,null,{"$f":"+H832+H831-H834","v":0},0,{"$f":"(+J832+J831-J834)+J834+J835-J836","v":0},0,0]
[null,11,null,"経常利益",null,null,null,{"$f":"+J12","v":1200},4.3406644529842248E-2,{"$f":"+J831+J832","v":-1175.885},2375.8850000000002,9.126707379027342E-2]
[null,12,null,"特別損益",null,null,null,{"$f":"+J33","v":0},0,{"$f":"+D33","v":0},0,0]
[null,13,null,"税引前当期利益",null,null,null,{"$f":"+H834+H835","v":1200},4.3406644529842248E-2,{"$f":"+D14","v":-1175.885},2375.8850000000002,9.126707379027342E-2]
[null,14,null,"法人税等",null,null,null,{"$f":"+H836*0.4+180","v":660},2.3873654491413234E-2,{"$f":"+D15","v":180},480,1.8438685129680617E-2]
[null,15,null,"当期純利益",null,null,null,{"$f":"+H836-H837","v":540},1.953299003842901E-2,{"$f":"+D16","v":-1355.885},1895.885,7.2828388660592783E-2]
[null,"固定費内訳　　　１",null,{"$f":"+E724","v":"計画役員報酬"},"経営者報酬",null,null,{"$f":"+H724","v":9600},0.34725315623873798,{"$f":"+D19","v":0},9600,0.36877370259361236]
[null,null,2,{"$f":"+B731","v":"計画従業員給料"},null,null,null,{"$f":"+$H$841-$H$839","v":1200},4.3406644529842248E-2,11579.583000000001,-10379.583000000001,-0.39872054732163698]
[null,null,3,{"$f":"+E731","v":"計画人件費計"},null,null,null,{"$f":"+$H$731","v":10800},0.3906598007685802,11579.583000000001,-779.58300000000054,-2.9946844728024617E-2]
[null,null,4,{"$f":"+B738","v":"計画役員賃借料"},null,null,null,{"$f":"+$D$738","v":2640},9.5494617965652936E-2,0,2640,0.1014127682132434]
[null,null,5,"計画その他賃借料",null,null,null,{"$f":"+J23","v":2000},7.2344407549737075E-2,5880,-3880,-0.14904603813158498]
[null,null,6,{"$f":"+E738","v":"計画賃借料計"},null,null,null,{"$f":"+$H$738","v":4640},0.16783902551539001,5880,-1240,-4.7633269918341596E-2]
[null,null,7,{"$f":"+B745","v":"計画'減価償却費"},null,null,null,{"$f":"+$D$745","v":1800},6.5109966794763371E-2,{"$f":"+D18","v":1847.3920000000001},-47.392000000000053,-1.820512845137135E-3]
[null,null,8,"計画租税公課",null,null,null,{"$f":"+J25","v":1500},5.4258305662302803E-2,{"$f":"+D25","v":1899.9},-399.90000000000009,-1.5361729548665168E-2]
[null,null,8,"計画設備費","修繕費・水道光熱費・賃借料等",null,null,{"$f":"+J26","v":1800},6.5109966794763371E-2,{"$f":"+D26","v":1751.4359999999999},48.564000000000078,1.8655339679954396E-3]
[null,null,10,"計画政策費","交際費・会費等",null,null,{"$f":"+J27","v":700},2.5320542642407975E-2,{"$f":"+D27","v":684.76},15.240000000000009,5.8542825286736001E-4]
[null,null,11,"計画其の他固定費","消耗品費等",null,null,{"$f":"+J28","v":4405.5370599999987},0.15935798427205519,{"$f":"+D28","v":2795.627},1609.9100599999988,6.1842968090510854E-2]
[null,null,12,{"$f":"+B753","v":"固定費合計*"},null,null,null,{"$f":"+J17","v":25645.537059999999},0.92765559245026297,{"$f":"+D17","v":26438.698},-793.16094000000157,-3.0468426728794854E-2]
[null,"営業外収支内訳１",null,"計画支払利息",null,null,null,{"$f":"+J29","v":0},0,{"$f":"+D29","v":0},0,0]
[null,null,2,"計画受取利息配当金",null,null,null,{"$f":"+J30","v":600},2.1703322264921124E-2,{"$f":"+D30","v":580.70000000000005},19.299999999999955,7.4138879792257312E-4]
[null,null,3,"計画雑収入",null,null,null,{"$f":"+J32","v":100},3.6172203774868538E-3,{"$f":"+D32","v":191.01400000000001},-91.01400000000001,-3.4962051841515665E-3]
[null,null,4,"計画その他差額",null,null,null,{"$f":"+J33","v":0},0,null,0,0]
[null,null,5,"計画営業外収支",null,null,null,{"$f":"+J34","v":-800},-2.8937763019894831E-2,{"$f":"+D33","v":0},-800,-3.073114188280103E-2]
[null,"その他内訳　　　１",null,"計画人員",null,null,null,{"$f":"+J35","v":2},null,{"$f":"+D35","v":3},-1]
[null,null,2,{"$f":"+B759","v":"計画損益分岐点*"},null,null,null,{"$f":"+$D$759","v":25645.537059999999},null,{"$f":"+K15","v":0},25645.537059999999,{"$f":"+K857/$J$824","v":0.98514579756436493}]
[null,null,3,"月額損益分岐点",null,null,null,{"$f":"+H857/12","v":2137.1280883333334},null,{"$f":"+J857/12","v":0},2137.1280883333334,{"$f":"+K858/$J$824","v":8.2095483130363744E-2}]
[null,null,4,"計画操業度",null,null,null,{"$f":"+H824/H857","v":1.0779862786776828},null,{"$f":"+J824/J857","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$f":"+K859/$J$824","v":{"$error":"#DIV/0!"}}]
["評言"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"(B)","計画キャッシュフローの部"]
[{"$f":"+D1","v":0},"社名",null,{"$f":"+D2","v":0},{"$f":"+E2","v":"下は選択ﾘｽﾄ"}]
["加減算の部",null,null,null,null,null,null,{"$f":"+H806","v":0}]
["加減算","名称",null,"金額","名称",null,null,"金額","構成比","直前期","増減","伸率"]
["結果１・結果２","期首現金等価物",null,{"$f":"SUM(D876:D881)","v":2022.3},"営業キャッシュフロー",null,null,{"$f":"+H876-H879+H877","v":2985.425542779783}]
["加減１．２","期首現金等価物＊",null,{"$f":"+D38","v":2022.3},"グロスＣＦＯＫ",null,null,{"$f":"+D903","v":3000}]
["加減３．４",null,null,null,"其の他流動資産負債ＣＦ",null,null,{"$f":"+H896","v":-14.574457220217084}]
["加減５．６"]
["加減７・８",null,null,null,"運転資本ＣＦ＊",null,null,{"$f":"(+L76-D76)*-1","v":0}]
["加減９・１０",null,null,null,null,null,null,0]
["加減１１・１２",null,null,null,null,null,null,0]
["結果３・結果４","投資キャッシュフロー＊ＯＫ",null,{"$f":"-SUM(D883:D888)","v":-1000},"財務キャッシュフロー*",null,null,{"$f":"SUM(H883:H887)","v":4968}]
["加減１３・１４","設備資産",null,{"$f":"+J45-K45","v":500},"短期借入金",null,null,{"$f":"+M54","v":0}]
["加減１５．１６","土地建仮",null,{"$f":"+M46","v":0},"長期借入金",null,null,{"$f":"+M59","v":4968}]
["加減１７．１８","投資",null,{"$f":"+M47","v":0}]
["加減１０・２０","其の他固定資産",null,{"$f":"(+M48)","v":500}]
["加減２１・２２",null,null,null,"其の他固定負債",null,null,{"$f":"+M60","v":0}]
["加減２３・２４",null,null,0]
["結果５・結果６","ネットキャッシュフロー",null,{"$f":"SUM(D890:D895)","v":6953.4255427797834},"期末現金等価物",null,null,{"$f":"SUM(H890:H895)","v":8975.7255427797827}]
["加減25/26","営業キャッシュフロー",null,{"$f":"+H875","v":2985.425542779783},"期首現金等価物*",null,null,{"$f":"+D875","v":2022.3}]
["加減27/28","投資キャッシュフロー",null,{"$f":"+$D$882","v":-1000},"ネットキャッシュフロー",null,null,{"$f":"+D889","v":6953.4255427797834}]
["加減29/30","財務キャッシュフロー",null,{"$f":"+$H$882","v":4968}]
["加減31/32"]
["加減33/34"]
["加減35/36"]
["結果７・結果８","減価償却費",null,{"$f":"SUM(D897:D902)","v":1800},"その他流資負増減",null,null,{"$f":"+H898-H897","v":-14.574457220217084}]
["加減37/38","減価償却費*",null,{"$f":"+J18","v":1800},"その他流動資産増減",null,null,{"$f":"+M43","v":14.574457220217084}]
["加減39/40",null,null,null,"その他流動負債増減",null,null,{"$f":"+M55","v":0}]
["加減41/42"]
["加減43/44"]
["加減45/46"]
["加減47/48"]
["結果９・結果１０OK","グロスキャッシュフロー",null,{"$f":"SUM(D904:D906)","v":3000},"経営者財務CF",null,null,{"$f":"+H904+H905+H906","v":0}]
["加減49/50","計画減価償却費＊",null,{"$f":"+J18","v":1800},"経営者長期借入金増減",null,null,{"$f":"+M73","v":0}]
["加減51/52","計画経常利益＊",null,{"$f":"+J12","v":1200},"経営者長期未払金借入金増減",null,null,{"$f":"+M74","v":0}]
["加減53/54",null,null,null,"経営者短期借入金増減",null,null,{"$f":"+M70","v":0}]
["加減55/56"]
["加減57/58"]
["加減59/60"]
["結果１１・結果１２","経営者営業ＣＦ",null,{"$f":"SUM(D911:D914)","v":3000},"経営者投資ＣＦ",null,null,{"$f":"SUM(H911:H914)","v":0}]
["加減61/62","経営者短期貸付金増減",null,{"$f":"+M68*-1","v":0},"経営者長期貸付金増減",null,null,{"$f":"+H912+H913","v":0}]
["加減63/64","経営者未収入金増減",null,{"$f":"+M67*-1","v":0},"経営者長期貸付金増減",null,null,{"$f":"+M71","v":0}]
["加減65/66","経営者未払費用増減",null,{"$f":"+M69","v":0},null,null,null,0]
["加減67/68","グロスＣＦ",null,{"$f":"+D903","v":3000},null,null,null,0]
["加減69/70",null,null,null,null,null,null,0]
["加減71/72",null,null,null,null,null,null,0]
["結果１３・結果１４","純財務ＣＦ",null,{"$f":"+D919-D918","v":4968},"純投資ＣＦ",null,null,{"$f":"+H919-H918","v":-1000}]
["加減73/74","経営者財務ＣＦ",null,{"$f":"+H903","v":0},"経営者投資ＣＦ",null,null,{"$f":"+H910","v":0}]
["加減75/76","財務ＣＦ",null,{"$f":"+H882","v":4968},"投資ＣＦ",null,null,{"$f":"+D882","v":-1000}]
["加減77/78"]
["加減79/80"]
["加減81/82"]
["加減83/84"]
["結果１5・結果16","純営業ＣＦ",null,{"$f":"+D926-D925","v":-14.574457220217027}]
["加減85/86","経営者営業ＣＦ",null,{"$f":"+D910","v":3000}]
["加減87/88","営業ＣＦ",null,{"$f":"+H875","v":2985.425542779783}]
["加減89/90"]
["加減91/92"]
["加減93/94"]
["加減95/96"]
["結果１7・結果18","純ネットキャッシュフロー",null,{"$f":"SUM(D932:D934)","v":3953.425542779783},"ネットキャッシュネット差額",null,null,{"$f":"SUM(H932:H934)","v":3000}]
["加減97/98","純営業ＣＦ",null,{"$f":"+D924","v":-14.574457220217027},"営業ＣＦ差額",null,null,{"$f":"+H875-D932","v":3000}]
["加減99/100","純投資ＣＦ",null,{"$f":"+H917","v":-1000},"投資ＣＦ差額",null,null,{"$f":"+D882-D933","v":0}]
["加減101/102","純財務ＣＦ",null,{"$f":"+D917","v":4968},"財務ＣＦ差額",null,null,{"$f":"+H882-D934","v":0}]
["加減103/104"]
["加減105/106"]
["加減107/108"]
["除算の部"]
["除算","名称",null,"除算分子","名称",null,null,"除算分母"]
["結果19"]
["結果20"]
["結果21"]
["結果22"]
["結果23"]
["結果24"]
["結果25"]
["結果26"]
["結果27"]
["結果28"]
["結果29"]
["結果30"]
["結果31"]
["結果32"]
["乗算の部"]
["乗算","名称",null,"対象","名称",null,null,"対象"]
["結果33"]
["結果34"]
["結果35"]
["結果36"]
["結果37"]
["結果38"]
["結果39"]
["結果40","合計",null,{"$f":"SUM(D956:D962)","v":0},"合計"]
["結果41"]
["結果42"]
["結果43"]
["結果44"]
["結果45"]
["結果46"]
["結果47"]
["結果48",null,null,null,"合計",null,null,{"$f":"+D963","v":0}]
[{"$f":"+D1","v":0},"社名",null,{"$f":"+D2","v":0},{"$f":"+E2","v":"下は選択ﾘｽﾄ"},null,null,{"$f":"+D1","v":0}]
[null,null,"（Ｂ）","計画キャッシュフロー計算書",null,null,null,{"$f":"+A1","v":20121025}]
[null,"結果ＮＯ",null,"項目",null,null,null,{"$f":"+H806","v":0},"直前期","増減"]
["ＣＦ計算書の構成要素",1,null,{"$f":"+B875","v":"期首現金等価物"},null,null,null,{"$f":"+D875","v":2022.3},{"$f":"+H182","v":1257.6300000000001},{"$f":"+H975-I975","v":764.66999999999985}]
["ＣＦ計算書の構成要素",2,null,{"$f":"+E875","v":"営業キャッシュフロー"},"*",null,null,{"$f":"+H875","v":2985.425542779783},834.09400000000005,2151.3315427797829]
["ＣＦ計算書の構成要素",3,null,{"$f":"+B882","v":"投資キャッシュフロー＊ＯＫ"},null,null,null,{"$f":"+D882","v":-1000},-700.00000000000023,-299.99999999999977]
["ＣＦ計算書の構成要素",4,null,{"$f":"+E882","v":"財務キャッシュフロー*"},null,null,null,{"$f":"+H882","v":4968},-54033.342000000004,59001.342000000004]
["ＣＦ計算書の構成要素",5,null,"ネットキャッシュフロー",null,null,null,{"$f":"+D889","v":6953.4255427797834},-53899.248000000007,60852.67354277979]
["ＣＦ計算書の構成要素",6,null,{"$f":"+E889","v":"期末現金等価物"},null,null,null,{"$f":"+H889","v":8975.7255427797827},-52641.618000000002,61617.343542779781]
[null,7,null,"グロスキャッシュフローOK",null,null,null,{"$f":"+$D$903","v":3000},491.50700000000006,2508.4929999999999]
["営業ＣＦ構成要素",8,null,"当期経常利益",null,null,null,{"$f":"+J12","v":1200},-1355.885,2555.8850000000002]
["営業ＣＦ構成要素",9,null,"減価償却費",null,null,null,{"$f":"+J18","v":1800},1847.3920000000001,-47.392000000000053]
["営業ＣＦ構成要素",10,null,"営業キャッシュフローOK",null,null,null,{"$f":"+H875","v":2985.425542779783},834.09400000000005,2151.3315427797829]
["営業ＣＦ構成要素",11,null,"グロスキャッシュフロー",null,null,null,{"$f":"+H981","v":3000},491.50700000000006,2508.4929999999999]
["営業ＣＦ構成要素",12,null,"運転資本増減",null,null,null,{"$f":"+M76","v":0},-148.92000000000007,148.92000000000007]
["営業ＣＦ構成要素",13,null,"その他流動資産負債増減",null,null,null,{"$f":"+H896","v":-14.574457220217084},-4308.0669999999991,4293.4925427797816]
["営業ＣＦ構成要素",14,null,"投資キャッシュフローOK",null,null,null,{"$f":"+D882","v":-1000},-700.00000000000023,-299.99999999999977]
["投資ＣＦ構成要素",15,null,"有形固定資産増減",null,null,null,{"$f":"+D883+D884+D887","v":500},-2.2737367544323206E-13,500.00000000000023]
["投資ＣＦ構成要素",16,null,"無形固定資産増減",null,null,null,{"$f":"+D886","v":500},0,500]
["投資ＣＦ構成要素",17,null,"投資等増減",null,null,null,{"$f":"+D886","v":500},0,500]
["財務ＣＦ構成の構成要素",18,null,"財務キャッシュフローOK",null,null,null,{"$f":"+H882","v":4968},-54033.342000000004,59001.342000000004]
["財務ＣＦ構成の構成要素",19,null,"短期借入金増減",null,null,null,{"$f":"+H883","v":0},0,0]
["計算照合",20,null,"長期借入金増減",null,null,null,{"$f":"+H884","v":4968},7237,-2269]
["期首現金等価物＋NＣＦ",21,null,"其の他固定負債増減",null,null,null,{"$f":"+H887","v":0},-56962.275000000001,56962.275000000001]
[{"$f":"+H975+H979-H980","v":0},22,null,{"$f":"+B946","v":0},null,null,null,{"$f":"+M221","v":0}]
["ok",23,null,{"$f":"+B947","v":0},null,null,null,{"$f":"+M224","v":0}]
["評言"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"（Ｃ）","計画貸借対照表　　",{"$f":"+A1","v":20121025},null,"構成比","直前期","増減","構成比"]
[null,32,null,"資産の部","金額",null,100,100,100]
[null,33,null,"現金等価物",{"$f":"+H980","v":8975.7255427797827},null,{"$f":"+$E1010/$E$1019","v":5.9127539120949354E-2},{"$f":"+D38","v":2022.3},{"$f":"+E1010-H1010","v":6953.4255427797825},{"$f":"+$H1010/$H$1019","v":1.3903543768071153E-2}]
[null,34,null,"売掛債権",{"$f":"+L41","v":2110.3463404580152},null,1.3901894081928374E-2,{"$f":"+D41","v":1927.68},182.66634045801516,1.3253020447428869E-2]
["繰越資金",35,null,"棚卸資産",{"$f":"+L42","v":0},null,0,{"$f":"+D42","v":0},0,0]
["営業ＣＦ",36,null,"其の他流動資産",{"$f":"+L43","v":249.5084572202166},null,1.6436354916359358E-3,{"$f":"+D43","v":234.93399999999951},14.574457220217084,1.615198116801672E-3]
["投資ＣＦ",37,null,"流動資産計",{"$f":"SUM(E1010:E1013)","v":11335.580340458013},null,7.467306869451365E-2,{"$f":"SUM(H1010:H1013)","v":4184.9139999999998},7150.6663404580131,2.8771762332301696E-2]
["フリーＣＦ",38,null,"有形固定資産OK",{"$f":"+L45+L46","v":129884.95800000001},null,0.85561639543954204,{"$f":"+D45+D46","v":131184.95800000001},-1300,0.90191158842188413]
[0,39,null,"投資",{"$f":"+L47","v":0},null,0,{"$f":"+D47","v":0},0,0]
["財務ＣＦ",40,null,"其の他固定資産",{"$f":"+L48","v":10582.254000000001},null,6.9710535865944348E-2,{"$f":"+D48","v":10082.254000000001},500,6.9316649245814405E-2]
[0,42,null,"固定資産計",{"$f":"SUM(E1015:E1017)","v":140467.212},null,0.92532693130548627,{"$f":"SUM(H1015:H1017)","v":141267.212},-800,0.97122823766769839]
["ネットＣＦ",43,null,"資産の部合計",{"$f":"+E1014+E1018","v":151802.79234045802},null,1,{"$f":"+D49","v":145452.12599999999},6350.6663404580322,1]
["運転資本増減",44,null,"負債の部","金額",null,{"$f":"+L233","v":0},{"$f":"+M233","v":0}]
[null,45,null,"買掛債務",{"$f":"+L51","v":0},null,{"$f":"+D1021/161385","v":{"$error":"#VALUE!"}},{"$f":"+D51","v":0},{"$f":"+E1021-H1021","v":0},{"$f":"+$H1021/$H$1019","v":0}]
[null,46,null,"短期借入金",{"$f":"+L54","v":0},null,{"$error":"#VALUE!"},{"$f":"+D54","v":0},0,0]
[null,47,null,"其の他流動債務",{"$f":"+L55","v":6703.0439999999999},null,{"$error":"#VALUE!"},{"$f":"+D55","v":6703.0439999999999},0,4.6084194052962831E-2]
[null,48,null,"流動負債計",{"$f":"SUM(E1021:E1023)","v":6703.0439999999999},null,{"$error":"#VALUE!"},{"$f":"+D50","v":6703.0439999999999},0,4.6084194052962831E-2]
["前期からの繰越金。",49,null,"長期借入金",{"$f":"+L59","v":60123.425000000003},null,{"$error":"#VALUE!"},{"$f":"+D59","v":55155.425000000003},4968,0.37919985439057802]
["営業活動による資金増出力はありますか。",50,null,"其の他固定負債",{"$f":"+L60","v":-55155.425000000003},null,{"$error":"#VALUE!"},{"$f":"+D60","v":-55155.425000000003},0,-0.37919985439057802]
["設備投資はグロスＣＦの範囲内ですか。",51,null,"固定負債計",{"$f":"+E1025+E1026","v":4968},null,{"$error":"#VALUE!"},{"$f":"+D56","v":0},4968,0]
["フリーに使えるキャッシュフローはいくらですか。",52,null,"負債の部計",{"$f":"+E1027+E1024","v":11671.044},null,{"$error":"#VALUE!"},{"$f":"+D61","v":61858.468999999997},-50187.424999999996,0.42528404844354079]
["適正利益はありますか。",53,null,"株主資本の部","金額",null,{"$f":"+L242","v":0},{"$f":"+M242","v":0},{"$error":"#VALUE!"},0]
["資金調達の調達と資金返済の状況は。",54,null,"資本金",{"$f":"+L63","v":68000},null,{"$f":"+D1030/161385","v":{"$error":"#VALUE!"}},{"$f":"+D63","v":68000},0,0.46750777640747587]
["次期への繰越金。",55,null,"剰余金",{"$f":"+L64","v":16793.656999999999},null,{"$f":"+D1031/161385","v":{"$error":"#VALUE!"}},{"$f":"+D64","v":15593.656999999999},1200,0.10720817514898338]
["キャッシュフローも純額です。",56,null,"其の他",null,null,{"$f":"+D1032/161385","v":{"$error":"#VALUE!"}},{"$f":"+D65","v":0},0,0]
["運転資金の管理は良いですか。",57,null,"資本の部計",{"$f":"SUM(E1030:E1032)","v":84793.657000000007},null,{"$f":"+D1033/161385","v":{"$error":"#VALUE!"}},{"$f":"SUM(H1029:H1032)","v":83593.657000000007},1200,0.57471595155645927]
[null,58,null,"負債資本合計",{"$f":"+E1033+E1028","v":96464.701000000001},null,{"$f":"+D1034/161385","v":{"$error":"#VALUE!"}},{"$f":"+H1033+H1028","v":145452.12599999999},-48987.424999999988,1]
[null,59,null,"CF差異",{"$f":"+A201","v":0},null,null,{"$f":"+A996","v":0}]
[null,60,null,"差異",{"$f":"+E1019-E1034","v":55338.091340458021},null,null,{"$f":"+H1019-H1034","v":0}]
["（６）総合評価","総合１",{"$f":"B1","v":411},{"$f":"C1","v":"有限会社　戸張計算センター"},null,null,null,"総合評価",null,null,null,31]
[null,8,"総点数","内容","得点数","％","評価",{"$f":"+G1044","v":"良"}]
[null,"収益力",13,"チカラ",{"$f":"+L1048+L1051+L1061+L1066+L1067+L1072+L1073+L1077+L1080+L1082+L1084+L1085+L1088","v":9},{"$f":"+E1039/C1039","v":0.69230769230769229},{"$f":"IF(F1039>0.7,\"優\",IF(F1039<0.4,\"可\",\"良\"))","v":"良"},null,null,null,null,{"$f":"+L1048+L1051+L1061+L1066+L1067+L1072+L1073+L1077+L1080+L1082+L1084+L1085+L1088","v":9}]
[null,"資金力",11,"カネ",{"$f":"+L1047+L1050+L1052+L1053+L1060+L1062+L1063+L1078+L1079+L1086+L1087","v":7},0.63636363636363635,"良",null,null,null,null,{"$f":"+L1047+L1050+L1052+L1053+L1060+L1062+L1063+L1078+L1079+L1086+L1087","v":7}]
[null,"安全力",6,"バランス",{"$f":"+L1054+L1057+L1058+L1059+L1068+L1074","v":0},0,"可",null,null,null,null,{"$f":"+L1054+L1057+L1058+L1059+L1068+L1074","v":0}]
[null,"成長力",2,"ノビ",{"$f":"+L1075+L1076","v":1},0.5,"良",null,null,null,null,{"$f":"+L1075+L1076","v":1}]
[null,"能率力",6,"ムリ・ムダ",{"$f":"+L1049+L1055+L1064+L1064+L1069+L1070+L1071+L1083+L1090","v":3},0.5,"良",null,null,null,null,{"$f":"+L1049+L1055+L1064+L1064+L1069+L1070+L1071+L1083+L1090","v":3}]
[null,"トータル",{"$f":"SUM(C1039:C1043)","v":38},"トータル",{"$f":"SUM(E1039:E1043)","v":20},0.52631578947368418,"良"]
[null,null,null,null,null,null,null,null,"照合ＯＫ",null,null,31,{"$f":"IF(I1045=\"ＯＫ\",1,0)","v":0}]
[null,"１・キャッシュフロー計算書",null,null,"千円",null,"キャッシュフロ－分析評価","優"]
[null,1,null,"前期からの繰越金（カネは）",{"$f":"+H182","v":1257.6300000000001},null,"繰越資金",{"$f":"F183","v":"ＯＫ"},"カネ",null,null,{"$f":"IF(H1047=\"ＯＫ\",1,0)","v":1}]
[null,2,null,"営業の資金創出力（チカラは）",{"$f":"+H183","v":834.09400000000005},"営業活動による","営業ＣＦ","ＯＫ","チカラ",null,null,{"$f":"IF(H1048=\"ＯＫ\",1,0)","v":1}]
[null,3,null,"設備投資は（ムリ・ムダは）",{"$f":"+H184","v":-700.00000000000023},"投資ＣＦ",null,"ＯＫ","ムリ・ムダ",null,null,1]
[null,4,null,"フリーに使えるＣＦは（カネは）",{"$f":"+H186","v":-53899.248000000007},"営業ＣＨ+投資ＣＦ",null,"ＯＫ","カネ",null,null,1]
[null,5,null,"必要利益は（チカラは）",{"$f":"+E187","v":491.50700000000006},"当期利益+減価償却","グロスＣＦ","ＯＫ","チカラ",null,null,1]
[null,6,null,"資金調達と資金返済は（カネは）",{"$f":"+H185","v":-54033.342000000004},"資金調達-資金返済","財務ＣＦ","ＯＫ","カネ",null,null,1]
[null,7,null,"次期への繰越金（カネは）",{"$f":"+H187","v":-52641.618000000002},null,"繰越資金","ＯＫ","カネ",null,null,1]
[null,8,null,"キャッシュフロー純額（ユトリは）",{"$f":"+E190","v":-53899.248000000007},"ネットＣＦ",null,"ＮＯ","ユトリ",null,null,0]
[null,9,null,"資金増出力は（カネとチカラは）",{"$f":"+H183/D6","v":3.2040826321991303E-2},"営業ＣＦ／売上高","営業ＣＦマ－ジン",{"$f":"F193","v":"ＯＫ"},"ムリ・ムダ",null,null,1]
[null,"２・Ｚスコア",null,"倒産危険度計算",null,null,"ニューヨーク大学の'アルトマン氏の研究です。","Ｚスコア分析評価",{"$f":"+$H$370","v":"警告"},null,null,{"$f":"SUM(L1047:L1055)","v":8},{"$f":"+L1056/9","v":0.88888888888888884}]
[null,1,null,"Ｚスコアは安全か。（ユトリは）",{"$f":"+$H$383","v":0.2144318951860637},"点","企業倒産の危険度を推定する指標です。",{"$f":"I385","v":"ＮＯ"},"ユトリ"]
[null,2,null,"余裕度はありますか。（ユトリは）",{"$f":"+$H$385-3","v":-2.7855681048139362},"点","１．８以下倒産度が確からしい。",{"$f":"I386","v":"ＮＯ"},"ユトリ",null,null,{"$f":"IF(H1058=\"ＯＫ\",1,0)","v":0}]
[null,3,null,"余裕割合はいくら。（ユトリは）",{"$f":"+H387","v":-12.99045602519571},null,"2から３は警戒区域、３以上はまず安全",{"$f":"I387","v":"ＮＯ"},"ユトリ",null,null,0]
[null,4,null,"短期資金力は。（カネは）",{"$f":"+H376","v":1.5903624536914643E-2},null,{"$f":"+E376","v":"運転資本/総資産"},{"$f":"I376","v":"OK"},"カネ",null,null,0,{"$f":"IF(I1060=\"ＯＫ\",1,0)","v":0},"？"]
[null,5,null,"自社株の価値力は。（チカラは）",{"$f":"+H377","v":-0.1675627942556018},"倍",{"$f":"+E377","v":"株式時価総額/有利子負債"},{"$f":"I377","v":"ＮＯ"},"チカラ",null,null,0,null,"？"]
[null,6,null,"長期資金力は。（カネは）",{"$f":"+H378","v":0.15009144520857673},null,{"$f":"+E378","v":"利益留保/総資産"},{"$f":"I378","v":"OK"},"カネ",null,null,0]
[null,7,null,"短期収益力は。(カネは）",{"$f":"+H379","v":3.7025095803687326E-2},null,{"$f":"+E379","v":"営業活動利益/総資産"},{"$f":"I379","v":"OK"},"カネ",null,null,0,null,"？"]
[null,8,null,"能率力は。（ムリ・ムダは）",{"$f":"+H380","v":0.1789745238924868},"倍",{"$f":"+E380","v":"売上高/総資産"},{"$f":"I380","v":"OK"},"ムリ・ムダ",null,null,0,null,"？"]
[null,"３・財務分析表",null,null,null,null,"財務諸表分析評価",null,{"$f":"IF($M$1081>0.7,\"優\",IF($M$1081<0.4,\"可\",\"良\"))","v":"可"},null,null,{"$f":"SUM(L1057:L1064)","v":0},{"$f":"+L1065/8","v":0}]
[null,1,null,"総合的収益力（チカラは）",{"$f":"+H541","v":-8.0843438479544817E-3},"経常利益/総資本*","総資本経常利益率",{"$f":"J541","v":"ＮＯ"},"チカラ",null,null,{"$f":"IF(H1066=\"OK\",1,0)","v":0}]
[null,2,null,"経常的収益力（チカラは）",{"$f":"+H534","v":-4.5170360966071861E-2},"経常利益/売上高*","売上高経常利益率",{"$f":"+J534","v":"OK"},"チカラ",null,null,{"$f":"IF(H1067=\"OK\",1,0)","v":1}]
[null,3,null,"安定力は（ユトリは）",{"$f":"+H546","v":0.57471595155645927},"自己資本/総資本*","自己資本率",{"$f":"J546","v":"ＮＯ"},"カネ",null,null,{"$f":"+L1074+L1093","v":0}]
[null,4,null,"安定力は（ムリ・ムダは）",{"$f":"+H547","v":0.62433037885474119},"流動資産/流動負債*","流動比率",{"$f":"J547","v":"ＮＯ"},"ムリ・ムダ",null,null,{"$f":"IF(H1069=\"OK\",1,0)","v":0}]
[null,5,null,"効率力（ムリ・ムダは）",{"$f":"+H537","v":0.8885971137695684},"売掛債権/月売上*","売掛債権回転月数",{"$f":"+J537","v":"ＯＫ"},"ムリ・ムダ",null,null,0]
[null,6,null,"効率力（ムリ・ムダは）",{"$f":"+H538","v":0},"棚卸資産/月売上*","棚卸資産回転月数",{"$f":"+J538","v":"ＮＯ"},"ムリ・ムダ",null,null,0]
[null,7,null,"生産力は（チカラは）",{"$f":"+H558","v":19958.489333333335},"設備資産/人員","労働装備率",{"$f":"J558","v":"OK"},"チカラ",null,null,1]
[null,8,null,"生産力は（チカラは）",{"$f":"+H559","v":0.4448172601458385},"人件費/粗利益","労働分配率",{"$f":"J559","v":"ＯＫ"},"チカラ",null,null,0]
[null,9,null,"安定力（ユトリは）",{"$f":"+H553","v":-1.0843211314694255E-4},"（月売上高1-損益分岐点/12）/月売上高）損益分岐点余裕率",null,{"$f":"J553","v":"ＮＯ"},"ユトリ",null,null,0]
[null,10,"　　　　　　　","成長力は（ノビは）",{"$f":"+H542","v":7.0023408614945631E-2},",(当期売上高－前期売上高）／前期売上高）売上高成長率",null,{"$f":"J542","v":"ＮＯ"},"ノビ",null,null,0]
[null,11,null,"成長力は（ノビは）",{"$f":"+H543","v":7.0023408614945631E-2},"（当期粗利益-前期粗利益）/前期粗利益）粗利益成長率",null,{"$f":"J543","v":"OK"},"ノビ",null,null,1]
[null,12,null,"商品力は（チカラは）",{"$f":"+H532","v":1},"粗利益/売上高*","アラ利益率",{"$f":"J532","v":"OK"},"チカラ",null,null,1]
[null,13,null,"金融力は（カネは）",{"$f":"+H551","v":18.008602799030818},"固定負債/月商","有利子借入金月商倍率",{"$f":"J551","v":"ＯＫ"},"チカラ",null,null,0]
[null,14,null,"金融力は（カネは）",{"$f":"+H564","v":291.34040300088037},"有利子借入金/フリーＣＦ",null,{"$f":"J564","v":"OK"},"チカラ",null,null,1]
[null,15,null,"収益力・安定力（チカラは）",{"$f":"+H561","v":3.2040826321991303E-2},"営業ＣＦ/粗利益","ＣＦマージン（粗利益対）",{"$f":"J561","v":"OK"},"チカラ",null,null,1]
[null,"４・企業価値分析",null,null,null,null,"企業価値分析評価",{"$f":"IF($M$1089>0.8,\"優\",IF($M$1089<0.4,\"可\",\"良\"))","v":"可"},null,null,null,{"$f":"SUM(L1066:L1080)","v":6}]
["企業価値(DCF法）",1,null,"自社株の価値力は。（チカラは）",{"$f":"+H676","v":-12932.592805305992},"キャッシュフロー法企業価値",null,{"$f":"I676","v":"ＯＫ"},"チカラ",null,null,{"$f":"IF(H1082=\"ＯＫ\",1,0)","v":1}]
["加重平均コストWCC",2,null,"負債・資本利子率（ムリ・ムダは）",{"$f":"+H674","v":4.7105248666768518E-2},"負債・資本に対する利子率（加重平均資本コスト）",null,{"$f":"I674","v":"ＯＫ"},"ムリ・ムダ",null,null,1]
["事業利益ＥＢＩＴＤＡ",3,null,"経常的収益力（チカラは）",{"$f":"+H669","v":-1756.585},"支払利息税引前利益(ＥＢＩＴ)",null,{"$f":"I669","v":"ＯＫ"},"チカラ",null,null,1]
[" ",4,null,"経常的収益力（チカラは）",{"$f":"+H670","v":-1756.585},"税引き後営業利益ＮＯＰＡＴ","ＮＯＰＡＴ",{"$f":"I670","v":"ＯＫ"},"チカラ",null,null,1]
["準資本金",5,null,"経営者資金力（カネは）",{"$f":"+H683","v":4586},"経営者長期借入未払金",null,{"$f":"I683","v":"ＯＫ"},"カネ",null,null,1]
["準資本追加後資本金",6,null,"経営資金力（カネは）",{"$f":"+H685","v":150038.12599999999},"実質資本金",null,{"$f":"I685","v":"ＯＫ"},"カネ",null,null,1]
["経済的付加価値ＥＶＡ法",7,null,"経営価値力（チカラは）",{"$f":"+H690","v":-8824.1682347259466},"簡易ＥＶＡ付加価値","NOPAT-資本コスト",{"$f":"I690","v":"ＮＯ"},"チカラ",null,null,0]
["５計画損益計算書","総合２",{"$f":"B1","v":411},"6 実績損益計算書",{"$f":"C1","v":"有限会社　戸張計算センター"},null,"増減         　　　　　　　単位千円",null,null,null,null,{"$f":"SUM(L1082:L1088)","v":6}]
["今期売上高",{"$f":"+$H$759","v":27645.537059999999},1,"今期売上高",{"$f":"+$D$6","v":26032.224999999999},1,{"$f":"+B1090-E1090","v":1613.3120600000002}]
["今期損益分岐点",{"$f":"H428","v":22308.684000000001},{"$f":"+B1091/$B$1090","v":0.80695426359714939},"今期損益分岐点",{"$f":"H435","v":26438.698},{"$f":"+E1091/$E$1090","v":1.0156142242931598},-4130.0139999999992]
["今期変動費（仕入・材料・外注）",{"$f":"+J10","v":0},0,"今期変動費（仕入・材料・外注）",{"$f":"+$D$10","v":0},0,0]
["今期限界利益",{"$f":"+J11","v":27645.537059999999},1,"今期限界利益",{"$f":"+$D$11","v":26032.224999999999},1,1613.3120600000002]
["今期役員報酬",{"$f":"+$H$724","v":9600},0.34725315623873798,"今期役員報酬",{"$f":"+$D$19","v":0},0,9600]
["今期社員人件費",{"$f":"+$H$841-$H$839","v":1200},4.3406644529842248E-2,"今期社員人件費",{"$f":"+$D$20","v":11579.583000000001},0.4448172601458385,-10379.583000000001]
["計画人件費計",{"$f":"+$H$731","v":10800},0.3906598007685802,"今期人件費計",{"$f":"+$D$21","v":11579.583000000001},0.4448172601458385,-779.58300000000054]
["計画役員賃借料",{"$f":"+$D$738","v":2640},9.5494617965652936E-2,"今期役員賃借料",{"$f":"+$D$738","v":2640},0.1014127682132434,0]
["計画賃借料計",{"$f":"+$H$738","v":4640},0.16783902551539001,"今期賃借料計",{"$f":"+$D$24","v":5880},0.22587389283858758,-1240]
["計画減価償却費",{"$f":"+$D$745","v":1800},6.5109966794763371E-2,"今期減価償却費",{"$f":"+$D$18","v":1847.3920000000001},7.0965582081439452E-2,-47.392000000000053]
["計画その他固定費",{"$f":"+J25+J26+J27+J28","v":8405.5370599999987},0.30404679937152934,"今期その他固定費",{"$f":"+$D$25+$D$26+$D$27+$D$28","v":7131.723},0.27395748922729424,1273.8140599999988]
["計画固定費計",{"$f":"+$D$752","v":25645.537059999999},0.92765559245026297,"今期固定費計",{"$f":"+$D$17","v":26438.698},{"$f":"+$E$1101/$E$1090","v":1.0156142242931598},-793.16094000000157]
["計画営業外収支",{"$f":"+J34","v":-800},{"$f":"+B1102/$E$1090","v":-3.073114188280103E-2},"今期営業外収支",null,0,-800]
["計画経常利益",{"$f":"+$H$752","v":1200},{"$f":"+B1103/$E$1090","v":4.6096712824201545E-2},"今期経常利益",{"$f":"+$D$12","v":-1175.885},-4.5170360966071861E-2,2375.8850000000002]
["7 計画貸借対照表　　","税引前","千円","８　実績貸借対照表","千円"]
["資産の部","金額","構成比","資産の部","金額","増減","構成比"]
["現金等価物",{"$f":"L38","v":8975.7255427797827},{"$f":"+B1106/$B$1115","v":5.9127539120949354E-2},"現金等価物",{"$f":"$D$38","v":2022.3},{"$f":"+B1106-E1106","v":6953.4255427797825},{"$f":"+E1106/$E$1115","v":1.3903543768071153E-2}]
["売掛債権",{"$f":"L41","v":2110.3463404580152},1.3901894081928374E-2,"売掛債権",{"$f":"$D$41","v":1927.68},182.66634045801516,1.3253020447428869E-2]
["棚卸資産",{"$f":"L42","v":0},0,"棚卸資産",{"$f":"$D$42","v":0},0,0]
["其の他流動資産",{"$f":"L43","v":249.5084572202166},1.6436354916359358E-3,"其の他流動資産",{"$f":"$D$43","v":234.93399999999951},14.574457220217084,1.615198116801672E-3,231867]
["流動資産計",{"$f":"SUM(B1106:B1109)","v":11335.580340458013},7.467306869451365E-2,"流動資産計",{"$f":"$D$37","v":4184.9139999999998},7150.6663404580131,2.8771762332301696E-2,64960]
["有形固定資産",{"$f":"L45+L46","v":129884.95800000001},0.85561639543954204,"有形固定資産",{"$f":"$D$45+$D$46","v":131184.95800000001},-1300,0.90191158842188413,13756]
["投資",{"$f":"L47","v":0},0,"投資",{"$f":"$D$47","v":0},0,0,16946,{"$f":"SUM(H1109:H1111)","v":310583}]
["其の他固定資産",{"$f":"L48","v":10582.254000000001},6.9710535865944348E-2,"其の他固定資産",{"$f":"$D$48","v":10082.254000000001},500,6.9316649245814405E-2,194424]
["固定資産計",{"$f":"SUM(B1111:B1113)","v":140467.212},0.92532693130548627,"固定資産計",{"$f":"$D$44","v":141267.212},-800,0.97122823766769839,38759,{"$f":"SUM(H1113:H1114)","v":233183}]
["資産の部合計",{"$f":"B1110+B1114","v":151802.79234045802},1,"資産の部合計",{"$f":"$D$49","v":145452.12599999999},6350.6663404580322,1,null,{"$f":"SUM(I1112:I1114)","v":543766}]
["負債の部","金額","構成比","負債の部","金額","増減","構成比"]
["買掛債務",{"$f":"L51","v":0},0,"買掛債務",{"$f":"$D$51","v":0},{"$f":"+B2114-E2116","v":0},0]
["短期借入金",{"$f":"L54","v":0},0,"短期借入金",{"$f":"$D$54","v":0},0,0]
["其の他流動債務",{"$f":"L55","v":6703.0439999999999},8.5999999999999993E-2,"其の他流動債務",{"$f":"$D$55","v":6703.0439999999999},0,9.0999999999999998E-2]
["流動負債計",{"$f":"SUM(B1117:B1119)","v":6703.0439999999999},8.5999999999999993E-2,"流動負債計",{"$f":"$D$50","v":6703.0439999999999},0,9.0999999999999998E-2]
["長期借入金",{"$f":"L59","v":60123.425000000003},0.315,"長期借入金",{"$f":"$D$59","v":55155.425000000003},0,0.28999999999999998]
["其の他固定負債",{"$f":"L60","v":-55155.425000000003},0,"其の他固定負債",{"$f":"$D$60","v":-55155.425000000003},0,0]
["固定負債計",{"$f":"SUM(B1121:B1122)","v":4968},0.315,"固定負債計",{"$f":"$D$56","v":0},0,0.28999999999999998]
["負債の部計",{"$f":"B1123+B1120","v":11671.044},0.40100000000000002,"負債の部計",{"$f":"$D$61","v":61858.468999999997},0,0.38100000000000001]
["株主資本",{"$f":"L62","v":84793.657000000007},0.59899999999999998,"株主資本",{"$f":"$D$62","v":83593.657000000007},0,0.61899999999999999]
["資本金",{"$f":"L63","v":68000},0.46700000000000003,"資本金",{"$f":"$D$63","v":68000},0,0.49,null,null,null,null,null,"グラフ作成＞ホーム＞","表題とデ－タ選択＞","＞グラフ種類選択","＞吟味＞終了＞","取り消し消去"]
["剰余金",{"$f":"L64","v":16793.656999999999},0.13200000000000001,"剰余金",{"$f":"$D$64","v":15593.656999999999},0,0.129,null,null,null,null,null,null,"グラフを残したまま保存しない"]
["其の他",{"$f":"L65","v":0},0,"其の他",{"$f":"$D$65","v":0},0,0]
["資本の部計",{"$f":"SUM(B1126:B1128)","v":84793.657000000007},0.59899999999999998,"資本の部計",{"$f":"$D$62","v":83593.657000000007},0,0.61899999999999999,null,null,null,null,null,null,{"$f":"-B1050","v":-4}]
["差異",{"$f":"B1115-B1124-B1129","v":55338.091340458021},1,"<計画ＢＳは法人税等引当前",null,0,1]
["負債資本合計",{"$f":"$B$1124+$B$1129+$M$66","v":151802.79234045802},null,"負債資本合計",{"$f":"$D$66","v":145452.12599999999},null,null,null,null,null,null,null,null,"実績ＣＦ",null,"計画ＣＦ"]
["9 計画キャッシュフロー計算書　　",null,null,"１０　実績キャッシュフロー計算書",null,null,"実績フリ－キャッシュフロ－",null,null,null,null,null,"期首現金等価物",{"$f":"E1134","v":1257.6300000000001},"期首現金等価物",{"$f":"B1134","v":2022.3}]
["項目","金額",null,"項目","金額","増減",{"$f":"E1135+E1136","v":134.09399999999982},null,null,null,null,null,"営業ＣＦ",834.09400000000005,"営業ＣＦ",2985.425542779783]
["期首現金等価物",{"$f":"H975","v":2022.3},null,"期首現金等価物",{"$f":"$H$182","v":1257.6300000000001},{"$f":"B1134-E1134","v":764.66999999999985},"計画フリ－キャッシュフロ－",null,null,null,null,null,"投資ＣＦ",-700.00000000000023,"投資ＣＦ",-1000]
["営業キャッシュフロー",2985.425542779783,null,"営業キャッシュフロー",{"$f":"$H$183","v":834.09400000000005},2151.3315427797829,{"$f":"B1135+B1136","v":1985.425542779783},null,null,null,null,null,"財務ＣＦ",-54033.342000000004,"財務ＣＦ",4968]
["投資キャッシュフロー",-1000,null,"投資キャッシュフロー",{"$f":"$H$184","v":-700.00000000000023},-299.99999999999977,"実績運転資本増減",null,null,null,null,null,"ネットＣＦ",-53899.248000000007,"ネットＣＦ",6953.4255427797834]
["財務キャッシュフロー",4968,null,"財務キャッシュフロー",{"$f":"$H$185","v":-54033.342000000004},59001.342000000004,{"$f":"H193","v":-148.92000000000007},null,null,null,null,null,"期末現金等価物",-52641.618000000002,"期末現金等価物",8975.7255427797827]
["ネットキャッシュフロー",6953.4255427797834,null,"ネットキャッシュフロー",{"$f":"$H$186","v":-53899.248000000007},60852.67354277979,"企業価値超過額"]
["期末現金等価物",8975.7255427797827,null,"期末現金等価物",{"$f":"$H$187","v":-52641.618000000002},61617.343542779781,{"$f":"H678","v":-158384.71880530598}]
["バランススコアカード１","１財務の視点","計画","総合評価＞＞＞＞＞＞",{"$f":"$H1038","v":"良"},"Ｚ分析＞＞＞＞＞","判定結果安全ゾーン"]
["実績損益分岐点","計画損益分岐点","計画―実積差異","実績流動資産計－実績流動負債","実績総資本利益率","計画総資本利益率","中小企業庁資金診断"]
[{"$f":"+$D$17/(1-$D$10/$D$6)","v":26438.698},{"$f":"+$J$15","v":25645.537059999999},{"$f":"B1142-A1142","v":-793.16094000000157},{"$f":"E1110-E1120","v":-2518.13},{"$f":"H541","v":-8.0843438479544817E-3},{"$f":"B1103/B1115","v":7.9049929286457501E-3},"貴社の合計点27"]
["実績売上高","計画売上高",null,"計画流動資産－計画流動負債","実績自己資本比率","計画自己資本比率","デフォルト企業の合計点30"]
[{"$f":"+$D$6","v":26032.224999999999},{"$f":"+$J$6","v":27645.537059999999},{"$f":"B1144-A1144","v":1613.3120600000002},{"$f":"B1110-B1120","v":4632.536340458013},{"$f":"H546","v":0.57471595155645927},{"$f":"B1129/B1131","v":0.55857771581584448},"業界標準の合計点50"]
["実績売上総利益","計画売上総利益画固定費",null,"実績固定資産－実績固定負債","実績総利益率","計画総利益率","判定結果安全ゾーン"]
[{"$f":"$D$11","v":26032.224999999999},{"$f":"+$J$11","v":27645.537059999999},{"$f":"B1146-A1146","v":1613.3120600000002},{"$f":"E1114-E1123","v":141267.212},{"$f":"A1146/A1144","v":1},{"$f":"B1146/B1144","v":1},"中小企業庁の分析"]
["実績固定費","計画固定費",null,"計画固定資産－計画固定負債","実績固定費比率","計画固定費率","危険水域"]
[{"$f":"+$D$17","v":26438.698},{"$f":"+$J$17","v":25645.537059999999},{"$f":"B1148-A1148","v":-793.16094000000157},{"$f":"B1114-B1123","v":135499.212},{"$f":"A1148/A1144","v":1.0156142242931598},{"$f":"+$E$1101/$E$1090","v":1.0156142242931598},"固定負債の残が多い"]
["実績経常利益","計画経常利益",null,"実績固定負債／フリ－キャッシュフロ－","実績経常利益率","計画経常利益率","固定資産の利用"]
[{"$f":"+$D$12","v":-1175.885},{"$f":"$J$12","v":1200},{"$f":"B1150-A1150","v":2375.8850000000002},{"$f":"E1123/(E1135+E1136)","v":0},{"$f":"A1150/A1144","v":-4.5170360966071861E-2},{"$f":"B1150/B1144","v":4.3406644529842248E-2},"年数を重ねて改善"]
["実績損益分岐点差額","計画損益分岐点差額",null,"計画固定負債／フリ－キャッシュフロ－","実績償却前経常利益","計画償却前経常利益"]
[{"$f":"A1144-A1142","v":-406.47300000000178},{"$f":"B1144-B1142","v":2000},{"$f":"B1152-A1152","v":2406.4730000000018},{"$f":"B1123/(B1135+B1136)","v":2.5022343537720038},{"$f":"H189+H190","v":491.50700000000006},{"$f":"J12+J18","v":3000}]
["投資計画","増減差額","摘要","財務計画","増減差額","摘要","中小企業庁綜合分析"]
["設備資産",{"$f":"M45","v":-1300},"償却のみ","有利子長期借入金",{"$f":"M57","v":{"$error":"#VALUE!"}},"前期並返済","サンプル数１０１９６４"]
["土地建仮",{"$f":"M46","v":0},"新規投資","無利子長期借入金",{"$f":"M58","v":0},"前期並み返済予定","診断項目平均得点"]
["投資",{"$f":"M47","v":0},"は見込んで","その他固定負債",{"$f":"M60","v":0},null,"収益性６．９"]
["その他",{"$f":"M48","v":500},"いません。",null,null,null,"効率性３．０"]
["計",{"$f":"SUM(B1154:B1157)","v":-800},null,"計",{"$f":"SUM(E1154:E1157)","v":{"$error":"#VALUE!"}},null,"生産性６．３"]
["前期比較",null,null,null,null,null,"安全性２．７"]
["前期固定費","当期固定費","差額","前期売上高","当期売上高","差額","成長性2.0"]
[{"$f":"$B$17","v":22308.684000000001},{"$f":"$D$17","v":26438.698},{"$f":"B1161-A1161","v":4130.0139999999992},{"$f":"$B$6","v":24328.65},{"$f":"$D$6","v":26032.224999999999},{"$f":"E1161-D1161","v":1703.5749999999971},"収益性は平均よりやや上"]
["前期人件費","当期人件費","差額","前期貢献利益（粗利）","当期貢献利益（粗利）",null,"成長性、安全性は平均を下回る"]
[{"$f":"B21","v":11253.201999999999},{"$f":"D21","v":11579.583000000001},{"$f":"B1163-A1163","v":326.38100000000122},{"$f":"$B$11","v":24328.65},{"$f":"$D$11","v":26032.224999999999},{"$f":"E1163-D1163","v":1703.5749999999971},"但し、生産性は平均より上"]
["前期政策費","当期政策費","差額","前期経常利益","当期経常利益","差額","仕事は十分こなしているが、過去"]
[1206,{"$f":"$D$27","v":684.76},{"$f":"B1165-A1165","v":-521.24},{"$f":"$B$12","v":1356.0650000000001},{"$f":"$D$12","v":-1175.885},{"$f":"E1165-D1165","v":-2531.9499999999998},"問題を残すのみ。"]
["２顧客の視点"," 経営戦略を顧客の視点から考えます。左のポイントについて、５分「毎日」ほど考えてください、戸張会計０４４－８３３－４３６１"]
["１　新規顧客"]
["２新規ビジネス"]
["３顧客の利益"]
["４顧客満足度"]
["5製品価格"]
["6製品品質"]
["7スピ－ド"]
["８サービス"]
["9 ブランドイメ－ジ"]
["３業務の視点","   経営戦略を業務の視点から考えます。左のポイントについて、５分「毎日」ほど考えてください、戸張会計０４４－８３３－４３６１"]
["I新製品の開発"]
["２製品受注条件"]
["３納期の順守"]
["４時間スピ－ド"]
["５製品品質"]
["６製品コスト"]
["７保証サービス"]
["８クレ－ム処理"]
["９環境コスト"]
[10]
["４人材と学習の視点","   経営戦略を人材と学習の視点から考えます。左のポイントについて、５分「毎日」ほど考えてください、戸張会計０４４－８３３－４３６１"]
["１従業員の能力"]
["２情報システム"]
["３モチベ－ション"]
[]
[]
[]
[null,null,"売上高"]
["売上高",{"$f":"$AJ$5/1000","v":26032.224999999999}]
["今期損益分岐点",{"$f":"H435","v":26438.698}]
["変動費計",{"$f":"$D$7+$D$8+$D$9","v":0}]
["貢献利益・限界利益・付加価値",{"$f":"+$AJ$11/1000","v":26032.224999999999}]
["固定費計",{"$f":"+$AJ$30/1000","v":26438.698}]
["経常利益",{"$f":"(+$AJ$31+$AJ$32+$AJ$33)/1000","v":-1175.885}]
[]
["限界利益＝売上－材料．外注（変動費）"]
["１９４８１千円"]
["固定費＝人件費．設備費．等"]
["２３４８４千円"]
["月売上５０万円程不足です。"]
["２３年９月期は売上","２８３３万円"]
["でした。"]
[]
[null,null,"固定費内訳"]
["今期役員報酬",{"$f":"+$D$19","v":0}]
["今期人件費計",{"$f":"+$H$731","v":10800}]
["今期役員賃借料",{"$f":"+$D$738","v":2640}]
["今期賃借料計",{"$f":"+$H$738","v":4640}]
["今期減価償却費",{"$f":"+$D$745","v":1800}]
["今期その他固定費",{"$f":"+$D$25+$D$26+$D$27+$D$28","v":7131.723}]
[]
[]
[]
[]
[]
[]
[]
[]
["貸借対照表資産の部",null,"貸借対照表資産の部内訳"]
["資産の部","金額"]
["現金等価物",{"$f":"$D$38","v":2022.3}]
["売掛債権",{"$f":"$D$41","v":1927.68}]
["棚卸資産",{"$f":"$D$42","v":0}]
["其の他流動資産",{"$f":"$D$43","v":234.93399999999951}]
["有形固定資産",{"$f":"$D$45+$D$46","v":131184.95800000001},null,null,null,null,null,null,null,null,"ZE純憶aす化骨・畢唯脅s転.a密・&鼠，.z鎌咽・aE・凶崎g-回-'邑小，‘式，"]
["投資",{"$f":"$D$47","v":0}]
["其の他固定資産",{"$f":"$D$48","v":10082.254000000001}]
[]
["有形固定資産とほとんど同額"]
["の現金預金保有している"]
[]
[]
[]
[]
[]
["負債の部","金額","貸借対照表負債の部内訳"]
["買掛債務",{"$f":"$D$51","v":0}]
["短期借入金",{"$f":"$D$54","v":0}]
["其の他流動債務",{"$f":"$D$55","v":6703.0439999999999}]
["無利子長期借入金",{"$f":"$D$58","v":16088.425000000003}]
["有利子長期借入金",{"$f":"$D$58","v":16088.425000000003}]
["其の他固定負債",{"$f":"$D$60","v":-55155.425000000003}]
["株主資本",{"$f":"$D$62","v":83593.657000000007}]
["資本金",{"$f":"$D$63","v":68000}]
["剰余金",{"$f":"$D$64","v":15593.656999999999}]
["其の他",{"$f":"$D$65","v":0}]
[]
["無利子長期尺入金を資本化すれば"]
["財政状態の外観は良くなります。"]
[]
["項目","金額"]
["期首現金等価物",{"$f":"$H$182","v":1257.6300000000001}]
["営業キャッシュフロー",{"$f":"$H$183","v":834.09400000000005}]
["投資キャッシュフロー",{"$f":"$H$184","v":-700.00000000000023}]
["財務キャッシュフロー",{"$f":"$H$185","v":-54033.342000000004}]
["ネットキャッシュフロー",{"$f":"$H$186","v":-53899.248000000007}]
["期末現金等価物",{"$f":"$H$187","v":-52641.618000000002}]
[]
["現金預金が増加するよう、営業キャッシュ"]
["をプラスにしたい。"]

{"sheet":"Sheet4","index":1,"n_rows":62,"n_cols":10,"rows_kept":62,"cut":false,"hidden":false,"merged":[]}
[905,"有限会社　高野製作所"]
[null,"決算年月日",240930]
[null,"担当者","田中"]
[null,"貸借表","当期末残","前期末残","前々期末残",null,"損益表","当期末残","前期末残","前々期末残"]
[null,"現金預金",9122925,11702658,9835349,null,"売上高",23889098,28339036,37725191]
[null,"受取手形",0,0,0,null,"材料・仕入",3920089,4994883,7093816]
[null,"売掛債権",4664572,3513195,7281330,null,"外注・加工",0,0,25389]
[null,"棚卸資産",0,0,0,null,"経費",488213,650672,661793]
[null,"その他流動資産",160417,198917,119167,null,"その他",0,0,0]
[null,"流動資産計",13947914,15414770,17235846,null,"変動費",4408302,5645555,7780998]
[null,"土地建設仮勘定",0,0,0,null,"付加価値",19480796,22693481,29944193]
[null,"設備資産",9805304,12761419,6611717,null,"経営者報酬",0,0,0]
[null,"その他固定資産",229030,229030,329030,null,"従業員給与",12960000,13460000,12960000]
[null,"固定資産計",10034334,12990449,6940747,null,"退職・法定福利費",0,0,0]
[null,"資産計",23982248,28405219,24176593,null,"福利厚生費",69683,171841,121845]
[null,"支払手形",0,0,0,null,"人件費",13029683,13631841,13081845]
[null,"買掛金",772847,621654,1399775,null,"経営者賃借料"]
[null,"未払費用",1980247,1980247,1980247,null,"賃借料",3107200,3107200,3107200]
[null,"短期借入金",0,0,0,null,"減価償却費",2956115,3729089,1761117]
[null,"前受金",0,0,0,null,"租税公課",647300,700700,783000]
[null,"割引手形",0,0,0,null,"修繕費",411979,644752,861559]
[null,"未払税金等",70000,70000,70000,null,"電気水道燃料",1445810,1555517,1633229]
[null,"その他流動負債",459810,523210,642630,null,"設備費",8568404,9737258,8146105]
[null,"流動負債計",3282904,3195111,4092652,null,"交際・会議費",208297,258379,222050]
[null,"経営者借入金",0,0,0,null,"保険料",466368,422576,426496]
[null,"長期借入金",27239541,27439812,19142564,null,"広告宣伝費",0,0,0]
[null,"その他固定負債",2245926,2245926,2245926,null,"図書会費教育費",89900,91450,90630]
[null,"固定負債計",29485467,29685738,21388490,null,"政策費",764565,772405,739176]
[null,"負債計",32768371,32880849,25481142,null,"その他経費",1120916,1300651,1181950]
[null,"資本金",3000000,3000000,3000000,null,"固定費１",23483568,25442155,23149076]
[null,"準備金",100000,100000,100000,null,"営業利益",-4002772,-2748674,6795117]
[null,"剰余金",-11886123,-7575630,-4404549,null,"金利",-319130,-401138,-295867]
[null,"資本計",-8786123,-4475630,-1304549,null,"雑収入",81409,71440,87365]
[null,"負債資本計",23982248,28405219,24176593,null,"その他差額",0,0,0]
[null,null,"OK","OK","OK",null,"固定費２",23402159,25370715,23061711]
[null,null,0,0,0,null,"臨時収益・費用",0,-22709,0]
[null,"照合",null,null,null,null,"税引前利益",-4240493,-3101081,6586615]
[null,"株数",60,60,60,null,"法人住民事業税",70000,70000,70000]
[null,null,null,null,null,null,"純利益",-4310493,-3171081,6516615]
[null,"経営者未収入金"]
[null,"経営者短期貸付金"]
[null,"投資",null,null,null,null,"税務繰越損失",14401763,10182059,7104082]
[null,"経営者未払金",2245926,2245926,2245926,null,"経営者報酬",12960000,13460000,12960000]
[null,"経営者未払費用",1980247,1980247,1980247]
[null,"経営者長期借入金",15039541,12359812,11422564,null,"経営者人数",4,4,4]
[null,"経営者短期借入金",null,null,null,null,"従業員人数"]
[null,"有利子短期借入金",null,null,null,null,"計",4,4,4]
[null,"有利子長期借入金",12200000,15080000,7720000]
[null,null,null,null,null,null,"経営者賃借料",2400000,2400000,2400000]
[null,null,null,null,null,null,"雑収入",81409,71440,87365]
[null,"仕訳伝票総数",null,null,null,null,"特別利益",0,0,0]
[null,null,null,null,null,null,"雑損失",0,0,0]
[null,null,null,null,null,null,"特別損失",0,22709,0]
[null,null,null,null,null,null,"受取利息配当",800,960,5760]
[null,null,null,null,null,null,"事業税"]
[null,null,null,null,null,null,"消費税",342300,405700,540000]
[]
[]
[null,null,null,null,null,null,"雑収入摘要","スクラップ","スクラップ","スクラップ"]
[null,null,null,null,null,null,"特別利益摘要"]
[null,null,null,null,null,null,"雑損失摘要"]
[null,null,null,null,null,null,"特別損失摘要"]

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[null,"支払手形",0,0,0,{"$f":"$P$5*I16","v":0},{"$f":"F16-C16","v":0},{"$f":"C16-D16","v":0},0,{"$f":"D16/$N$5","v":0},{"$f":"AVERAGE(D16,E16,F16)/$Q$5","v":0},"人件費",3600000,3600000,4481309,{"$f":"P12+P13+P14+P15","v":3900000},3893769.6666666665,"人件費率",{"$f":"(AVERAGE(U16:W16))","v":3.4345109651983334E-2},{"$f":"(P16+P17)/P5","v":5.9999999999999991E-2},{"$f":"M16/M5","v":2.6790780214943324E-2},{"$f":"N16/N5","v":3.5079844112578508E-2},{"$f":"O16/O5","v":4.1164704628428181E-2},null,null,null,null,{"$f":"L75","v":0},0,0,0,{"$f":"P75","v":0},{"$f":"AE16+AF16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"《新商品の開発または新役務の内容》",null,null,null,null,null,null,null,"C経常利益",{"$f":"BN13+BN14-BN15","v":-293.90410000000003},{"$f":"BO13+BO14-BO15","v":-50},{"$f":"BP13+BP14-BP15","v":435.5},{"$f":"BQ13+BQ14-BQ15","v":461.69999999999982},488.69999999999891,516.5,null,"参考",null,null,null,null,null,"経営者期待額を全額フリ－営業ＣＦに含めると"]
[null,"買掛金",14545996,9220115,11728752,{"$f":"$P$5*I17","v":7633000.0000000019},{"$f":"F17-C17","v":-6912995.9999999981},{"$f":"C17-D17","v":5325881},8.9800000000000005E-2,{"$f":"D17/$N$5","v":8.9844499138901884E-2},{"$f":"AVERAGE(D17,E17,F17)/$Q$5","v":8.2639866876275628E-2},"経営者賃借料",null,null,null,{"$f":"Q80","v":1200000},"<賃借料の内書","労働分配率",{"$f":"AVERAGE(U17:W17)","v":0.73165942851035315},{"$f":"(P16+P17)/P11","v":0.6},{"$f":"M16/M11","v":0.62388956322878097},{"$f":"N16/N11","v":0.68761485316844329},0.88347386913383541,null,null,null,null,0,0,0,0,0,{"$f":"AE17+AF17","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"特別損益",{"$f":"M36/10000","v":0},{"$f":"P36/10000","v":0},0,0,0,0,null,"早稲田大学大学院ファイナス研究科教授鈴木一功",null,null,null,null,null,"価値が多額になる"]
[null,"未払費用",323500,323500,331750,{"$f":"$P$5*I18","v":272000.00000000006},-51499.999999999942,0.1,3.2000000000000002E-3,3.1523137695608741E-3,{"$f":"AVERAGE(D18,E18,F18)/$Q$5","v":2.6809940918494433E-3},"賃借料",1200000,1200000,1200000,{"$f":"T18","v":1200000},null,"賃借料",2760000,{"$f":"T19+T20","v":1200000},{"$f":"M18","v":1200000},{"$f":"N18","v":1200000},5880000,null,null,null,null,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"法人税等",{"$f":"M38/10000","v":7},{"$f":"P38/10000","v":7},7,7,7,7,null,"財務から考える企業価値　株主資本価値　２０１３／６／２６　日経"]
[null,"短期借入金",0,0,0,0,0,0,0,0,0,"減価償却費",1551650,1485097,2131338,1500000,"UTIGAKI ","内経営者賃借料",1200000,{"$f":"Q80","v":1200000},{"$f":"O80","v":1200000},{"$f":"N80","v":1200000},{"$f":"M80","v":1200000},null,null,null,null,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"当期利益",{"$f":"M39/10000","v":-300.90410000000003},{"$f":"P39/10000","v":-57},{"$f":"BP16+BP17-BP18","v":428.5},{"$f":"BQ16+BQ17-BQ18","v":454.69999999999982},481.69999999999891,509.5]
[null,"前受金",0,0,0,0,{"$f":"F20-C20","v":0},{"$f":"C20-D20","v":0},0,0,0,"租税公課",220100,62500,291420,250000,{"$f":"AVERAGE(M20:P20)","v":206005},"差引外部賃借料",1560000,0,{"$f":"U18-U19","v":0},{"$f":"V18-V19","v":0},4680000,null,null,null,null,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"総資産",{"$f":"C15/10000","v":4775.05},{"$f":"F15/10000","v":5458.6562999999996},{"$f":"BO20+BP19","v":5887.1562999999996},{"$f":"BP20+BQ19","v":6341.8562999999995},{"$f":"BQ20+BR19","v":6823.5562999999984},{"$f":"BR20+BS19","v":7333.0562999999984}]
[null,"割引手形",0,0,0,0,{"$f":"F21-C21","v":0},{"$f":"C21-D21","v":0},0,0,0,"修繕費",0,0,0,0,{"$f":"AVERAGE(M21:P21)","v":0},"金利",-437954.33333333331,{"$f":"P32","v":-500000},{"$f":"M32","v":-524254},{"$f":"N32","v":-432726},{"$f":"O32","v":-356883},null,null,null,"計",null,{"$f":"SUM(AC15:AC20)","v":1200000},{"$f":"SUM(AD15:AD20)","v":1200000},{"$f":"SUM(AE15:AE20)","v":1200000},{"$f":"SUM(AF15:AF20)","v":0},1200000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"総負債",{"$f":"F29/10000+BN24","v":1613.7000000000003},{"$f":"BO39+BO24","v":810.88425000000007},{"$f":"BP39+BP24","v":814.93867124999997},{"$f":"BQ39+BQ24","v":819.01336460624987},823.10843142928104,827.22397358642741]
[null,"未払税金等",70000,70000,70000,70000,0,0,null,6.8210807996680429E-4,6.0718119092842621E-4,"電気水道燃料",299064,284249,325423,320000,{"$f":"AVERAGE(M22:P22)","v":307184},"金利負担率",3.7987907775010182E-3,{"$f":"P32*-1/P5","v":5.8823529411764696E-3},{"$f":"U21*-1/M5","v":3.9014371363346933E-3},{"$f":"V21*-1/N5","v":4.2166557287387912E-3},{"$f":"W21*-1/O5","v":3.2782794674295688E-3},null,null,null,"2業績推移単位千円","前々期","前期","当期","次期","前期構成比","前期月平均","次期月平均",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"自己資本",{"$f":"BN20-BN21","v":3161.35},{"$f":"BO20-BO21","v":4647.7720499999996},{"$f":"BP20-BP21","v":5072.2176287499997},{"$f":"BQ20-BQ21","v":5522.8429353937499},6000.4478685707172,6505.8323264135706,"次期返済額"]
[null,"その他流動負債",257441,108500,112000,93500.000000000029,-163940.99999999997,148941,1.1000000000000001E-3,1.0572675239485466E-3,9.0788044738821818E-4,"設備費",3270814,3031846,3948181,{"$f":"(SUM(P17:P22)-P17)","v":3270000},3416947,"設備費率",3.0050667398840849E-2,{"$f":"P23/P5","v":3.8470588235294111E-2},{"$f":"M23/M5","v":2.4341016388322118E-2},{"$f":"N23/N5","v":2.9543523625929085E-2},3.6267462182271337E-2,null,null,null,"売上高",{"$f":"O5/1000","v":108862.897},{"$f":"N5/1000","v":102623.033},{"$f":"M5/1000","v":134374.58600000001},{"$f":"P5/1000","v":85000.000000000015},1,{"$f":"(AB23+AC23+AD23)/3/12","v":9607.2365555555552},{"$f":"AE23/12","v":7083.3333333333348},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"総負債中の","経営者長期借入金",{"$f":"BN38","v":0},{"$f":"BO38","v":0},{"$f":"BP38","v":0},{"$f":"BQ38","v":0},{"$f":"BR38","v":0},{"$f":"BS38","v":0},{"$f":"I54","v":0}]
[null,"流動負債計",15196937,9722115,12242502,{"$f":"SUM(F16:F23)","v":8068500.0000000019},{"$f":"SUM(G16:G23)","v":-7128436.9999999981},{"$f":"SUM(H16:H23)","v":5474822.0999999996},0.05,null,{"$f":"AVERAGE(D24,E24,F24)/$Q$5","v":8.6835922606441726E-2},"交際・会議費",19982,29686,66509,20000,{"$f":"AVERAGE(M24:P24)","v":34044.25},null,null,null,null,null,null,null,null,null,"営業利益",{"$f":"O31/1000","v":-4936.6270000000004},{"$f":"N31/1000","v":-2724.569},{"$f":"M31/1000","v":-2415.2910000000002},{"$f":"P31/1000","v":0},{"$f":"AC24/$AC$23","v":-2.6549293276101088E-2},{"$f":"(AB24+AC24+AD24)/3/12","v":-279.90241666666668},{"$f":"AE24/12","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"経営上の課題項目",null,null,null,null,null,null,"流動負債",{"$f":"F24/10000","v":806.85000000000014},{"$f":"BN24*(1+$BO$3/2)","v":810.88425000000007},{"$f":"BO24*(1+$BO$3/2)","v":814.93867124999997},819.01336460624987,823.10843142928104,827.22397358642741]
[null,"経営者借入金",0,0,0,{"$f":"G68","v":0},{"$f":"F68","v":0},{"$f":"D25-E25","v":0},null,null,0,"保険料",234900,288690,249060,250000,{"$f":"AVERAGE(M25:P25)","v":255662.5},null,null,null,null,null,null,null,null,null,"経常利益：営業外収支+-",{"$f":"(O31+O32+O33)/1000","v":-5156.2139999999999},{"$f":"(N31+N32+N33)/1000","v":-2993.1109999999999},{"$f":"(M31+M32+M33)/1000","v":-2939.0410000000002},{"$f":"(P31+P32+P33)/1000","v":-500},{"$f":"AC25/$AC$23","v":-2.9166074247678881E-2},{"$f":"(AB25+AC25+AD25)/3/12","v":-308.01016666666663},-41.666666666666664,null,"経営者賃借料","前々賃借料","前期賃借料","当期賃借","次期賃借料",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"（創業の場合は、重点取組項目）",null,"課題項目または重点取組項目を踏まえた具体策",null,null,null,null,"調達先","3．借入金・社債の期末残高推移",null,null,null,null,null,"（単位：万円）"]
[null,"長期借入金",0,100000,0,{"$f":"G60","v":0},{"$f":"F70","v":0},{"$f":"D26-E26","v":100000},null,null,null,"広告宣伝費",0,0,0,0,{"$f":"AVERAGE(M26:P26)","v":0},null,null,null,null,null,null,null,null,null,"純利益:税金、雑収支+-",{"$f":"O39/1000","v":-4709.4579999999996},{"$f":"N39/1000","v":-3194.8789999999999},{"$f":"M39/1000","v":-3009.0410000000002},{"$f":"P39/1000","v":-570},-3.1132182577375198E-2,-303.14938888888889,-47.5,null,null,{"$f":"AC21","v":1200000},{"$f":"AD21","v":1200000},{"$f":"AE21","v":1200000},{"$f":"AG21","v":1200000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"〔該当項目に○またはチェック〕",null,null,null,null,null,null,"目標"]
[null,"その他固定負債",0,0,0,{"$f":"C27+G27","v":0},0,0,null,null,null,"図書会費教育費",41800,41800,63800,50000,{"$f":"AVERAGE(M27:P27)","v":49350},null,"三期平均","次期","当期","前期","前々期",null,null,null,"アラ利益:売上－原価",{"$f":"O11/1000","v":5072.3729999999996},{"$f":"N11/1000","v":5235.4889999999996},{"$f":"M11/1000","v":5770.2520000000004},{"$f":"P11/1000","v":8500},5.1016704992533204E-2,446.61427777777777,708.33333333333337,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"経営全般",null,null,null,null,null,null,null,null,"調達先","前期実績","今期見込","計画1期目","計画2期目","計画3期目","最終目標"]
[null,"固定負債計",0,100000,0,{"$f":"SUM(F25:F27)","v":0},null,100000,null,null,null,"政策費",296682,360176,379369,{"$f":"SUM(P24:P27)","v":320000},345409,"政策費率",{"$f":"AVERAGE(U28:W28)","v":3.0674683760796699E-3},{"$f":"P28/P5","v":3.7647058823529404E-3},{"$f":"M28/M5","v":2.2078728488138374E-3},{"$f":"N28/N5","v":3.5096994258589104E-3},3.4848328535662613E-3,null,null,null,"１年以内現金化資産と１年以内支払資産との差額",null,{"$f":"AC108-AB108","v":1557.390999999996},{"$f":"AD108-AC108","v":4107.8339999999953},{"$f":"AE108-AD108","v":9799.2750000000015},{"$f":"AC28/AC23","v":1.5175842639536839E-2},{"$f":"(AB28+AC28+AD28)/3/12","v":157.36736111111085},{"$f":"AE28/12","v":816.60625000000016},null,null,null,null,null,null,null,null,null,null,null,"前々期","前期","当期","次期",null,null,null,null,null,null,null,null,null,null,null,null,"月返済","月返済",null,null,"２５／６期","２６／６期","２７／６期","２８／６期","２９／６期","３０／６期","次期返済額"]
[null,"負債計",15196937,9822115,12242502,{"$f":"F28+F24","v":8068500.0000000019},"次期増減",-2420387,null,null,null,"その他経費",1018047,968036,1200141,{"$f":"P30-P28-P23-P16","v":1010000},1062074.6666666667,"他経費率",{"$f":"AVERAGE(U29:W29)","v":9.3444842493467066E-3},{"$f":"P29/P5","v":1.1882352941176469E-2},{"$f":"M29/M5","v":7.5761870626340011E-3},{"$f":"N29/N5","v":9.4329311042677909E-3},1.1024334581138329E-2,null,null,null," ３資金の流れ","前々期","前期","当期","次期","１０財務分析","当期","次期計画",null,null,null,null,null,null,null,null,null,null,"損益分岐点余裕額",{"$f":"AB115","v":-87327.742937740361},{"$f":"AC115","v":-53405.428680640398},-56246.023257654306,0,null,null,null,null,null,null,null,null,"経営戦略の策定",null,null,null,{"$f":"I54","v":0},{"$f":"H54","v":0},"既\n存\n借\n入\n金",{"$f":"B54","v":0},{"$f":"E54/10000","v":0},{"$f":"G54/10000","v":0},0,0,0,0,{"$f":"I54","v":0},null,"早稲田大学大学院ファイナス研究科教授鈴木一功"]
[null,"資本金",5000000,5000000,5000000,{"$f":"C30+G30","v":5000000},0,0,null,null,null,"固定費１",8185543,7960058,10009000,{"$f":"Q84","v":8500000},8718200.333333334,"固定費２（総費用比率）",{"$f":"AVERAGE(U30:W30)","v":7.6807729676250561E-2},{"$f":"P30/P5","v":9.9999999999999978E-2},{"$f":"U16+U23+U28+U29","v":6.0915856514713283E-2},{"$f":"V16+V23+V28+V29","v":7.7565998268634292E-2},9.1941334245404113E-2,null,null,null,"営業活動獲得資金Ａ",{"$f":"AB24+O19/1000","v":-2805.2890000000002},{"$f":"AC24+N19/1000","v":-1239.472},{"$f":"AD24+M19/1000","v":-863.64100000000008},{"$f":"AE24+P19/1000","v":1500},"総資本経常利益率",{"$f":"O83/D34","v":-6.4758382661794164E-2},{"$f":"Q83/F34","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ＩＴ化の遅れ",null,null,null,{"$f":"I55","v":0},{"$f":"H55","v":0},"存",{"$f":"B55","v":0},{"$f":"E55/10000","v":0},{"$f":"BN30","v":0},0,0,0,0,null,null,"財務から考える企業価値　株主資本価値　２０１３／６／２６　日経"]
[null,"準備金",1300000,1300000,1300000,{"$f":"C31+G31","v":1300000},0,0,null,null,null,"営業利益",-2415291,-2724569,-4936627,{"$f":"P11-P30","v":0},-3358829,"売上高営業利益率",-2.9956934029400462E-2,{"$f":"P31/P5","v":0},{"$f":"M31/M5","v":-1.797431398225852E-2},{"$f":"N31/N5","v":-2.6549293276101088E-2},{"$f":"O31/O5","v":-4.5347194829841793E-2},null,null,null,"経営者支払資金Ｂ",{"$f":"O81/1000","v":4800},{"$f":"N81/1000","v":4800},{"$f":"M81/1000","v":4800},{"$f":"Q81/1000","v":4800},"自己資本経常利益率",{"$f":"AD25/AC77","v":-9.0283235663020989E-2},{"$f":"AE25/AD77","v":-1.563303000356777E-2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,"借",{"$f":"B56","v":0},{"$f":"E56/10000","v":0},{"$f":"G56/10000","v":0},0,0,0,0]
[null,"剰余金",26253563,29262604,32457483,{"$f":"C32+G32","v":25683563},{"$f":"P39","v":-570000},-3194879,null,null,null,"金利",-524254,-432726,-356883,-500000,{"$f":"AVERAGE(M32:P32)","v":-453465.75},null,null,null,null,null,null,null,null,null,"合計獲得資金Ａ＋Ｂ",{"$f":"AB30+AB31","v":1994.7109999999998},{"$f":"AC30+AC31","v":3560.5280000000002},{"$f":"AD30+AD31","v":3936.3589999999999},{"$f":"AE30+AE31","v":6300},"財務レバレッジ",{"$f":"AC82/AC77","v":1.4668286847740752},{"$f":"AD82/AD77","v":1.2522702051675731},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"事業の「選択と集中」",null,null,null,0,0,"入",0,0,{"$f":"G57/10000","v":0},0,0,0,0]
[null,"資本計",32553563,35562604,38757483,{"$f":"SUM(F30:F32)","v":31983563},null,-3194879,null,null,null,"雑収入",504,164184,137296,0,{"$f":"AVERAGE(M33:P33)","v":75496},null,null,null,null,null,null,null,null,".","必要設備資産の＋－","**********",{"$f":"D74/1000","v":2496.1019999999999},{"$f":"C74","v":0},{"$f":"F74","v":0},"自己資本比率",{"$f":"AC77/AC82","v":0.68174287180238946},{"$f":"AD77/AD82","v":0.79854970267074621},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,"金",0,0,{"$f":"G58/10000","v":0},0,0,0,0]
[null,"負債資本計",47750500,45384719,50999985,{"$f":"F33+F29","v":40052063},null,-5615266,null,null,null,"その他差額",0,0,0,{"$f":"P31+P32+P33","v":-500000},"←経常利益","売上高経常利益率",-3.2800788758689366E-2,{"$f":"P34/P5","v":-5.8823529411764696E-3},{"$f":"(M31+M32+M33)/M5","v":-2.1872000409363122E-2},{"$f":"(N31+N32+N33)/N5","v":-2.9166074247678881E-2},-4.7364291619026083E-2,null,null,null,"フリーに使える資金、経営者支払を含む",null,{"$f":"AC32-AC33","v":1064.4260000000004},{"$f":"AD32-AD33","v":3936.3589999999999},{"$f":"AE32-AE33","v":6300},"固定比率",{"$f":"AC56/AC77","v":0.27104458581077595},{"$f":"AD56/AD77","v":0.22897595868227688},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"事業承継・後継者問題",null,null,null,0,0,null,0,{"$f":"E59/10000","v":0},0,0,0,0,0]
[null,null,"OK","OK","OK",{"$f":"F15-F34","v":14534500},null,null,null,null,null,"固定費２",8185039,7795874,9871704,{"$f":"P30+P32*-1+P33","v":9000000},8617539,null,"三期平均↑","次期目標値↑",null,null,null,null,null,null,"銀行等借入金＋－","**********",{"$f":"D60-C60","v":0},{"$f":"E60-D60","v":0},{"$f":"F60","v":0},"営業ＣＦマージン",{"$f":"AD34/AD23","v":2.9293924671142797E-2},{"$f":"AE32/AE23","v":7.411764705882351E-2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"小計",null,{"$f":"SUM(BN29:BN34)","v":0},{"$f":"SUM(BO29:BO34)","v":0},{"$f":"SUM(BP29:BP34)","v":0},0,0,0]
[null,null,0,0,0,"　照合",null,0,null,null,null,"臨時収益・費用",0,-131768,516756,0,{"$f":"AVERAGE(M36:P36)","v":96247},null,null,null,null,null,null,null,null,null,"経営者支払を除けば自由に使える資金",null,{"$f":"AC34-AC35","v":1064.4260000000004},{"$f":"AD34-AD35","v":3936.3589999999999},6300,"ＣＦ有利子負債倍率",{"$f":"AD39/AD32","v":0},{"$f":"AE39/AE32","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"新規借入金","政策金融公庫",0,0,0,0,0,0]
[null,"照合",null,null,null,null,null,0,{"$f":"E37-F37","v":0},null,null,"税引前利益",-2939041,-3124879,-4639458,{"$f":"P34+P36","v":-500000},-3567792.6666666665,null,null,null,null,null,null,null,null,null,"現実の経営者支払","**********",{"$f":"AC31","v":4800},{"$f":"AD31","v":4800},4800,"固定費率",{"$f":"U30","v":6.0915856514713283E-2},{"$f":"T30","v":9.9999999999999978E-2},null,null,null,null,null,null,null,null,null,null,null,"前々期","前期","当期","次期",null,null,null,null,null,null,null,null,"その他"]
[null,"株数",500,500,500,null,null,0,500,null,null,"法人住民事業税",70000,70000,70000,70000,{"$f":"AVERAGE(M38:P38)","v":70000},null,"三期平均","次期","当期","前期","前々期",null,null,null,"差引現実自由資金","**********",{"$f":"AC36-AC37","v":-3735.5739999999996},{"$f":"AD36-AD37","v":-863.64100000000008},1500,"人件費率",{"$f":"U16","v":2.6790780214943324E-2},{"$f":"T16","v":5.9999999999999991E-2},null,null,null,null,null,null,null,null,null,null,"有利子長期借入金残",{"$f":"AB39","v":0},{"$f":"AC39","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"無利子経営者長期借入金",null,{"$f":"E68/10000","v":0},{"$f":"G68/10000","v":0},0,0,0,0]
[null,null,null,null,null,null,null,0,0,null,null,"純利益",-3009041,-3194879,-4709458,{"$f":"P37-P38","v":-570000},-3637792.6666666665,"売上高純利益率",{"$f":"Q39/Q5","v":-3.1554275481390885E-2},{"$f":"Q39/P5","v":-4.2797560784313717E-2},{"$f":"N39/N5","v":-3.1132182577375198E-2},{"$f":"O39/O5","v":-4.3260450803546041E-2},-6.7058823529411752E-3,null,null,null,"有利子長期借入金残",{"$f":"C60/1000","v":0},{"$f":"D60/1000","v":0},{"$f":"E60/1000","v":0},{"$f":"G60/1000","v":0},"設備費率",{"$f":"U23","v":2.4341016388322118E-2},{"$f":"T23","v":3.8470588235294111E-2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"売上・収益",null,null,null,null,null,null,null,"D合計",null,{"$f":"BN35+BN38","v":0},{"$f":"BO35+BO38","v":0},0,0,0,0]
[null,"経営者未収入金",null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"営業獲得資金１０倍が借入金限度TOS",null,{"$f":"IF(AC30<0,0,AC30*10)","v":0},{"$f":"IF(AD30<0,0,AD30*10)","v":0},15000,"政策費率",{"$f":"U28","v":2.2078728488138374E-3},{"$f":"T28","v":3.7647058823529404E-3},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"営業力の強化",null,null,null,null,null,"Ｄ／(A+B+(C*1/2))",null,{"$f":"BN39/(BN42+BN43+IF(BN44>0,BN44/2,BN44))","v":0},{"$f":"BO39/(BO42+BO43+IF(BO44>0,BO44/2,BO44))","v":0},0,0,0,0]
[null,"経営者短期貸付金",null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"借入金余裕額が適合すると仮定",null,{"$f":"AC40-AC39","v":0},{"$f":"AD40-AD39","v":0},{"$f":"AE40-AE39","v":15000},"其の他経費率",{"$f":"U29","v":7.5761870626340011E-3},{"$f":"T29","v":1.1882352941176469E-2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"販路拡大",null,null,null,null,null,"D","借入金合計",{"$f":"BN39","v":0},{"$f":"BO39","v":0},0,0,0,0]
[null,"投資",null,null,null,null,null,0,0,null,null,"税務繰越損失",48455647,56792324,59188569,null,null,null,null,null,null,null,null,null,null,null,"４バランシシート資金の使途","前期","当期","次期計画","資金の源泉","前期","当期","次期計画",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"市場の競争激化",null,null,null,null,null,"Ａ","売原価中償却費",{"$f":"BN7","v":0},{"$f":"BO7","v":0},0,0,0,0]
[null,"経営者未払金",null,null,null,null,null,0,0,null,null,"経営者報酬",3600000,3600000,3600000,null,null,null,null,null,null,null,null,null,null,null,"現金預金",{"$f":"D5/1000","v":25513.670999999998},{"$f":"C5/1000","v":23846.502},{"$f":"F5/1000","v":34768.095999999998},"買掛債務",{"$f":"D17/1000","v":9220.1149999999998},{"$f":"C17/1000","v":14545.995999999999},{"$f":"F16+F17/1000","v":7633.0000000000018},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"商品開発力",null,null,null,null,null,"Ｂ","販管費中償却費",{"$f":"BN12","v":155.16499999999999},{"$f":"BO12","v":150},150,150,150,150]
[null,"経営者未払費用",323500,323500,331750,null,null,-8250,331750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"売掛金と受取手形",{"$f":"D7/1000","v":9406.9310000000005},{"$f":"C7/1000","v":14968.130999999999},{"$f":"F7/1000","v":12401.500000000002},"未払費用",{"$f":"D18/1000","v":323.5},{"$f":"C18/1000","v":323.5},{"$f":"F18/1000","v":272.00000000000006},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"採算分析",null,null,null,null,null,"Ｃ","経常利益",{"$f":"BN16","v":-293.90410000000003},{"$f":"BO16","v":-50},435.5,461.69999999999982,488.69999999999891,516.5]
[null,"経営者長期借入金",null,100000,null,null,null,100000,0,null,null,"経営者人数",2,2,2,3,{"$f":"AVERAGE(N45:P45)","v":2.3333333333333335},null,null,null,null,null,null,null,null,null,"棚卸資産、在庫",{"$f":"D8/1000","v":44},{"$f":"C8/1000","v":67.400000000000006},{"$f":"F8/1000","v":59.500000000000007},"短期借入金",{"$f":"D19/1000","v":0},{"$f":"C19/1000","v":0},{"$f":"F19/1000","v":0},null,null,"前々期","前期","当期","次期",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"原価・経費の削減"]
[null,"経営者短期借入金",null,null,null,null,null,0,0,null,null,"従業員人数",null,null,null,1,{"$f":"AVERAGE(N46:P46)","v":1},null,null,null,null,null,null,null,null,null,"その他流動資産",{"$f":"D9/1000","v":45},{"$f":"C9/1000","v":45},{"$f":"F9/1000","v":34.000000000000007},"前受金",{"$f":"D20/1000","v":0},{"$f":"C20/1000","v":0},{"$f":"F20/1000","v":0},null,null,{"$f":"AB23","v":108862.897},{"$f":"AC23","v":102623.033},134374.58600000001,85000.000000000015,null,null,null,null,"資産の部",null,null,null,null,null,null,null,null,null,null,null,null,"その他（\n）",null,null,null,null,null,"4．借入の負担の推移【】"]
[null,"有利子短期借入金",null,null,null,null,null,0,0,null,null,"計",2,2,2,{"$f":"P45+P46","v":4},{"$f":"AVERAGE(N47:P47)","v":2.6666666666666665},null,null,null,null,null,null,null,null,null,"流動資産計１年以内現金化",{"$f":"SUM(AB43:AB46)","v":35009.601999999999},{"$f":"SUM(AC43:AC46)","v":38927.033000000003},{"$f":"SUM(AD43:AD46)","v":47263.095999999998},"未払税金等",{"$f":"D22/1000","v":70},{"$f":"C22/1000","v":70},{"$f":"F22/1000","v":70},null,null,null,null,null,null,null,null,null,null,"現金預金",{"$f":"AC43","v":23846.502},null,null,null,null,null,null,null,null,null,null,"人材・マネジメント"]
[null,"有利子長期借入金",null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"土地建設仮勘定",{"$f":"D11/1000","v":0},{"$f":"C11/1000","v":0},{"$f":"F11/1000","v":0},"その他流動負債",{"$f":"D23/1000","v":108.5},{"$f":"C23/1000","v":257.44099999999997},{"$f":"F23/1000","v":93.500000000000028},null,null,null,null,null,null,null,null,null,null,"売上債権",{"$f":"AC44","v":14968.130999999999},null,null,null,null,null,null,null,null,null,null,null,"管理者層の育成",null,null,null,null,null,null,"以下の式で算出された推定借入負担年数の推移"]
[null,null,null,null,null,null,null,null,null,null,null,"経営者賃借料",1200000,1200000,1200000,null,null,null,null,null,null,null,null,null,null,null,"建物、機械、器具、車両等",{"$f":"D12/1000","v":5168.4530000000004},{"$f":"C12/1000","v":3616.8029999999999},{"$f":"F12/1000","v":2116.8029999999999},"流動負債計",{"$f":"SUM(AF43:AF48)","v":9722.1149999999998},{"$f":"SUM(AG43:AG48)","v":15196.937},{"$f":"SUM(AH43:AH48)","v":8068.5000000000018},null,null,null,null,null,null,null,null,null,null,"棚卸資産",67.400000000000006,null,null,null,null,null,null,null,null,null,null,null,"必要な人材の採用",null,null,null,null,null,null,"Ｄ／(A+B+(C*1/2))",null,"Ｃが欠損の場合は１／２を乗じない"]
[null,null,null,null,null,null,null,null,null,null,null,"雑収入",504,164184,137296,null,{"$f":"AVERAGE(N50:P50)","v":150740},null,null,null,null,null,null,null,null,null,"その他固定資産の内容",null,null,null,"銀行等長期借入金",{"$f":"D60/1000","v":0},{"$f":"E60/1000","v":0},{"$f":"G60/1000","v":0},null,null,null,null,null,null,null,null,null,null,"その他流動資産",{"$f":"AC46","v":45},null,null,null,null,null,null,null,null,null,null,null,"店舗マネジメントの向上",null,null,null,null,null,null,"前期実績","今期見込","計画１期目","計画２期目","計画３期目","最終目標"]
[null,"仕訳伝票総数",null,null,null,null,null,null,null,null,null,"特別利益",0,31000,684443,null,null,null,null,null,null,null,null,null,null,null,"差入保証金",null,null,null,"その他固定負債",{"$f":"D27/1000","v":0},{"$f":"C27/1000","v":0},{"$f":"F27","v":0},null,null,null,null,null,null,null,null,null,null,"土地",{"$f":"AC48","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"／期","／期","／期","／期","／期","／期"]
[null,"長期借入金明細","勘定科目明細、借入金より転記",null,null,null,null,null,null,null,null,"雑損失",0,0,0,null,0,null,null,null,null,null,null,null,null,null,"保険積立金",null,null,null,"固定負債計",{"$f":"AF50+AF51","v":0},{"$f":"AG50+AG51","v":0},{"$f":"AH50+AH51","v":0},null,null,null,null,null,null,null,null,null,{"$f":"AA50","v":"その他固定資産の内容"},"投資",{"$f":"AC49","v":3616.8029999999999},null,null,null,null,null,null,null,null,null,null,null,"その他",null,null,null,null,null,null,"年","年","年","年","年","年"]
[null,"有利子長期借入金内訳","前々期","前期","当期","次期増減","次期","月額","次期月額",null,null,"特別損失",0,162768,167687,null,165227.5,null,null,null,null,null,null,null,null,null,"施設利用権",null,null,null,"負債合計",{"$f":"AF49+AF52","v":9722.1149999999998},{"$f":"AG49+AG52","v":15196.937},{"$f":"AH49+AH52","v":8068.5000000000018},null,null,null,null,null,null,null,null,null,null,"其の他固定資産",{"$f":"AC55","v":5206.6639999999998},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN40","v":0},{"$f":"BO40","v":0},0,0,0,0]
[null,null,0,null,0,0,{"$f":"E54+F54","v":0},null,null,null,null,"受取利息配当",1866,2018,4201,null,3109.5,null,null,null,null,null,null,null,null,null,"その他",null,null,null,"資本金",{"$f":"D30/1000","v":5000},{"$f":"C30/1000","v":5000},{"$f":"F30/1000","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"財務"]
[null,null,null,null,null,null,{"$f":"E55+F55","v":0},null,null,null,null,"事業税",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"その他固定資産",{"$f":"D13/1000","v":5206.6639999999998},{"$f":"C13/1000","v":5206.6639999999998},{"$f":"F13/1000","v":5206.6639999999998},"その他剰余金",{"$f":"D31/1000+D32/1000","v":30562.603999999999},{"$f":" C31/1000+C32/1000","v":27553.562999999998},{"$f":"F32/1000+F31/1000","v":26983.562999999998}]
[null,null,null,null,null,null,0,null,null,null,null,"消費税",156500,7600,112000,null,59800,null,null,null,null,null,null,null,null,null,"固定資産計",{"$f":"AB48+AB49+AB55","v":10375.117},{"$f":"AC48+AC49+AC55","v":8823.4670000000006},{"$f":"AD48+AD49+AD55","v":7323.4669999999996},"経営者長期借入金",{"$f":"D68/1000","v":100},{"$f":"E68/1000","v":0},{"$f":"G68/1000","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"フリ－キヤッシュフロ－",null,"今期","計画１期目","計画２期目","計画３期目","計画４期目","計画５期目"]
[null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"資産の部合計",{"$f":"AB47+AB56","v":45384.718999999997},{"$f":"AC47+AC56","v":47750.5},{"$f":"AD47+AD56","v":54586.562999999995},"資本合計",{"$f":"AF55+AF56+AF54","v":35662.603999999999},{"$f":"AG55+AG56+AG54","v":32553.562999999998},{"$f":"AH55+AH56+AH54","v":31983.562999999998},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FCF","営業利益",null,{"$f":"BO13","v":0},{"$f":"BP13","v":485.5},{"$f":"BQ13","v":511.69999999999982},{"$f":"BR13","v":538.69999999999891},{"$f":"BS13","v":566.5},{"$f":"BT13","v":0}]
[null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,"照合",{"$f":"AB57-D15/1000","v":0},{"$f":"AC57-C15/1000","v":0},{"$f":"AD57-F15/1000","v":0},"負債資本合計",{"$f":"(AF57+AF53)","v":45384.718999999997},{"$f":"AG57+AG53","v":47750.5},{"$f":"AH57+AH53","v":40052.063000000002},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"税金",null,{"$f":"BO18","v":7},{"$f":"BP18","v":7},{"$f":"BQ18","v":7},{"$f":"BR18","v":7},{"$f":"BS18","v":7}]
[null,null,null,null,null,null,0,null,null,null,null,"雑収入摘要",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"税務繰越欠損金",{"$f":"N42/1000","v":56792.324000000001},{"$f":"O42/1000","v":59188.569000000003},null,"照合",{"$f":"D34/1000-AF58","v":0},{"$f":"C34/1000-AG58","v":0},{"$f":"F34/1000-AH58","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"減価償却費",null,{"$f":"BO7","v":0},{"$f":"BP7","v":0},{"$f":"BQ7","v":0},{"$f":"BR7","v":0},{"$f":"BS7","v":0}]
[null,"計",{"$f":"SUM(C54:C59)","v":0},{"$f":"SUM(D54:D59)","v":0},0,0,{"$f":"SUM(G54:G59)","v":0},null,{"$f":"SUM(I54:I59)","v":0},null,null,"特別利益摘要",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"５経営診断用データ",2,null,"単位千円",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"減価償却費",null,{"$f":"BO12","v":150},{"$f":"BP12","v":150},{"$f":"BQ12","v":150},{"$f":"BR12","v":150},{"$f":"BS12","v":150}]
[null,"経営者長期借入金内訳　","前々期","前期","当期","増減","次期",null,null,null,null,"雑損失摘要",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"バランスシートから","金額単位千円","決算書項目内容入力",null,"６比較損益計算書",null,null,"単位千円",null,null,null,null,null,null,null,null,null,null,"負債資本の部",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"計",null,{"$f":"BO57-BO58+BO59+BO60","v":143},{"$f":"BP57-BP58+BP59+BP60","v":628.5},654.69999999999982,681.69999999999891,709.5]
[null,"上野歌子",0,100000,0,0,{"$f":"E62+F62","v":0},null,null,null,null,"特別損失摘要",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"当期","次期計画","増減",null,null,null,null,null,null,null,null,null,null,"支払債務",{"$f":"AG43","v":14545.995999999999},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"設備投資",null,{"$f":"G12/10000","v":0},50,50,30,30]
[null,null,null,null,null,null,{"$f":"E63+F63","v":0},null,null,null,null,"経営者報酬内訳",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"流動資産合計",{"$f":"AC47","v":38927.033000000003},"流動負債合計",{"$f":"(AG49)","v":15196.937},"売上高",{"$f":"M5/1000","v":134374.58600000001},{"$f":"P5/1000","v":85000.000000000015},{"$f":"AG63-AF63","v":-49374.585999999996},null,null,null,null,null,null,null,null,null,null,"未払費用",{"$f":"AG44","v":323.5},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"差引計",null,{"$f":"BO61-BO62","v":143},{"$f":"BP61-BP62","v":578.5},604.69999999999982,651.69999999999891,679.5]
[null,null,null,null,null,null,0,null,null,null,null,"氏名","前々期","前期","当期","増減","次期",null,null,null,null,null,null,null,null,null,"現金・預金",{"$f":"AC43","v":23846.502},"短期借入金",{"$f":"AG45","v":0},"売上総利益",{"$f":"M11/1000","v":5770.2520000000004},{"$f":"P11/1000","v":8500},{"$f":"AG64-AF64","v":2729.7479999999996},null,"経常利益","前々期","前期","当期","次期",null,null,null,null,"短期借入金",0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"経営者期待額",null,{"$f":"(AG13+AG21)/10000","v":480},1200,1200,1500,1200]
[null,null,null,null,null,null,"                                                                                                                                                                                     ",null,null,null,null,"上野芳樹",3600000,3600000,3600000,null,{"$f":"O65+P65","v":3600000},null,null,null,null,null,null,null,null,null,"受取手形（割引分を除く）",{"$f":"C6","v":0},"長期借入金・社債",{"$f":"AG50","v":0},"営業利益",{"$f":"M31/1000","v":-2415.2910000000002},{"$f":"P31/1000","v":0},{"$f":"AG65-AF65","v":2415.2910000000002},null,null,{"$f":"AB25","v":-5156.2139999999999},{"$f":"AC25","v":-2993.1109999999999},-2939.0410000000002,-500,null,null,null,null,"前受金",0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"再計",null,{"$f":"BO63+BO64","v":623},{"$f":"BP63+BP64","v":1778.5},1804.6999999999998,2151.6999999999989,1879.5]
[null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,{"$f":"O66+P66","v":0},null,null,null,null,null,null,null,null,null,"売掛金",{"$f":"AC44","v":14968.130999999999},"資本合計",{"$f":"AG57","v":32553.562999999998},"営業外収支",{"$f":"M32/1000+M33/1000","v":-523.75},{"$f":"P32/1000+P33/1000","v":-500},23.75,null,null,null,null,null,null,null,null,null,null,"未払税金等",70]
[null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,"棚卸資産",{"$f":"AC45","v":67.400000000000006},"減価償却費",{"$f":"M19/1000","v":1551.65},"経常利益",{"$f":"AF65+AF66","v":-2939.0410000000002},{"$f":"AG65+AG66","v":-500},2439.0410000000002,null,null,null,null,null,null,null,null,null,null,"その他流動負債",257.44099999999997]
[null,"計",{"$f":"SUM(C62:C67)","v":0},{"$f":"SUM(D62:D67)","v":100000},0,0,{"$f":"SUM(G62:G67)","v":0},null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,"固定資産合計",{"$f":"AC56","v":8823.4670000000006},"金利",{"$f":"M32/1000","v":-524.25400000000002},"人件費",{"$f":"M16/1000","v":3600},{"$f":"P16/1000","v":3900},300,null,null,null,null,null,null,null,null,null,null,"有利子長期借入金",{"$f":"AG50","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,"固定資産合計",null,"前期売上高",{"$f":"N5/1000","v":102623.033},"設備費",{"$f":"M23/1000","v":3270.8139999999999},{"$f":"P23/1000","v":3270},-0.81399999999985084,null,null,null,null,null,null,null,null,null,null,"その他固定負債",{"$f":"AG51","v":0}]
[null,"合計",{"$f":"C60+C68","v":0},{"$f":"D60+D68","v":100000},0,0,0,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,"有形固定資産合計",{"$f":"(AC48+AC49)","v":3616.8029999999999},"受取手形割引高",null,"政策費",{"$f":"M28/1000","v":296.68200000000002},{"$f":"P28/1000","v":320},{"$f":"AG70-AF70","v":23.317999999999984},null,null,null,null,null,null,null,null,null,null,"資本金",{"$f":"AG54","v":5000}]
[null,"照合",{"$f":"C70-C26","v":0},{"$f":"D70-D26","v":0},{"$f":"E70-E26","v":0},null,{"$f":"G70-G26","v":0},null,null,null,null,"計",{"$f":"SUM(M65:M70)","v":3600000},{"$f":"SUM(N65:N70)","v":3600000},3600000,0,{"$f":"SUM(Q65:Q70)","v":3600000},null,null,null,null,null,null,null,null,null,"土地建設勘定*",{"$f":"AC48","v":0},"受取手形裏書譲渡高",null,"其の他経費",{"$f":"M29/1000","v":1018.047},{"$f":"P29/1000","v":1010},{"$f":"AG71-AF71","v":-8.0470000000000255},null,null,null,null,null,null,null,null,null,null,"その他剰余金",{"$f":"AG55","v":27553.562999999998}]
[null,"借入金増減",null,{"$f":"D70-C70","v":100000},{"$f":"E70-D70","v":-100000},null,{"$f":"G70-E70","v":0},null,null,null,null,"経営者賃借料内訳",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"資産合計",{"$f":"AC57","v":47750.5},"期末従業員数",{"$f":"AD4+AD5","v":2},"固定費計",{"$f":"M30/1000","v":8185.5429999999997},{"$f":"P30/1000","v":8500},{"$f":"AG72-AF72","v":314.45700000000033},null,null,null,null,null,null,null,null,null,null,"無利子長期借入金",0]
[null,null,"当期末","前期末","前々期末","次期末",null,null,null,null,null,"氏名","前々期","前期","当期","増減","次期",null,null,null,null,null,null,null,null,null,"前期総資産",{"$f":"AB57","v":45384.718999999997},"前期純資本",{"$f":"AF57","v":35662.603999999999},"付加価値とは企業が事業の結果生み出した価値、貢献利益"]
[null,"設備資産増減",{"$f":"C12-D12+M19","v":0},{"$f":"D12-E12+N19","v":2496102},"＊＊＊＊＊＊",{"$f":"F12-C12+P19","v":0},null,null,null,null,null,"上野歌子",1200000,1200000,1200000,null,{"$f":"O74+P74","v":1200000},null,null,null,null,null,null,null,null,null,"７　資本及び負債構成","前期","当期","次期","８　付加価値","当期","次期計画","増減"]
[null,null,null,null,null,null,null,null,"次期月額",null,null,null,null,null,null,null,{"$f":"O75+P75","v":0},null,null,null,null,null,null,null,null,null,"決算上出資者持分",{"$f":"D33/1000","v":35562.603999999999},{"$f":"C33/1000","v":32553.562999999998},{"$f":"F33/1000","v":31983.562999999998},"変動費",{"$f":"M10/1000","v":128604.334},{"$f":"P10/1000","v":76500.000000000015},{"$f":"AG75-AF75","v":-52104.333999999988}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,"経営者長期借入金",{"$f":"D68/1000","v":100},{"$f":"E68/1000","v":0},{"$f":"G68/1000","v":0},"限界利益",{"$f":"M11/1000","v":5770.2520000000004},{"$f":"P11/1000","v":8500},{"$f":"AG76-AF76","v":2729.7479999999996}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,"修正実質出資者持分",{"$f":"AB75+AB76","v":35662.603999999999},{"$f":"AC75+AC76","v":32553.562999999998},{"$f":"AD75+AD76","v":31983.562999999998},"1人件費",{"$f":"M16/1000","v":3600},{"$f":"P16/1000","v":3900},300]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,"銀行等長期借入金",{"$f":"AD91/1000","v":0},{"$f":"AE91/1000","v":0},{"$f":"AG91/1000","v":0},"2賃借料",{"$f":"M18/1000","v":1200},{"$f":"(P17+P18)/1000","v":2400},1200]
[null,null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,0,null,null,null,null,null,null,null,null,null,"其の他負債",{"$f":"AF51","v":0},{"$f":"AG51","v":0},{"$f":"AH51/1000","v":0},"３租税公課",{"$f":"(M20+M38)/1000","v":290.10000000000002},{"$f":"(P20+P38)/1000","v":320},29.899999999999977]
[null,null,null,null,null,null,null,null,null,null,null,"計",{"$f":"SUM(M74:M79)","v":1200000},{"$f":"SUM(N74:N79)","v":1200000},1200000,0,{"$f":"SUM(Q74:Q79)","v":1200000},null,null,null,null,null,null,null,null,null,"実質固定負債",{"$f":"AB78+AB79","v":0},{"$f":"AC78+AC79","v":0},{"$f":"AD78+AD79","v":0},"４支払利息",{"$f":"M32*-1/1000","v":524.25400000000002},{"$f":"P32*-1/1000","v":500},-24.254000000000019]
[null,null,null,null,null,null,null,null,null,null,null,"経営者期待総額",{"$f":"M71+M80","v":4800000},{"$f":"N71+N80","v":4800000},4800000,0,{"$f":"Q71+Q80","v":4800000},null,null,null,null,null,null,null,null,null,"流動負債",{"$f":"AF49","v":9722.1149999999998},{"$f":"AG49","v":15196.937},{"$f":"AH49","v":8068.5000000000018},"５経常利益",{"$f":"AF67","v":-2939.0410000000002},{"$f":"AG67","v":-500},2439.0410000000002,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8]
[null,null,null,null,null,null,null,null,null,null,null,"次期計画数値","前々期","前期","当期","前期比増減","次期目標","計画増減","各基準のバランスと過去デ－タで試行錯誤で決定する。",null,null,null,null,null,null,null,"資本負債合計",{"$f":"AB77+AB80+AB81","v":45384.718999999997},{"$f":"AC77+AC80+AC81","v":47750.5},40052.063000000002,"積上付加価値",{"$f":"AF77+AF78+AF79+AF80+AF81","v":2675.3130000000001},{"$f":"AG77+AG78+AG79+AG80+AG81","v":6620},3944.6869999999999]
[null,null,null,null,null,null,null,null,null,null,null,"営業利益",{"$f":"O31+O32+O33","v":-5156214},{"$f":"N31+N32+N33","v":-2993111},{"$f":"M31+M32+M33","v":-2939041},{"$f":"O83-N83","v":54070},0,{"$f":"Q83-O83","v":2939041},"第1基準目標営業利益",null,null,null,null,null,null,null,"銀行等長期借入金",null,"前々期","前期","当期","増減","次期残高","コメント．問題点"]
[null,null,null,null,null,null,null,null,null,null,null,"固定費１",{"$f":"O30","v":10009000},{"$f":"N30","v":7960058},{"$f":"M30","v":8185543},{"$f":"O84-N84","v":225485},8500000,{"$f":"Q84-O84","v":314457},"第２基準予定固定費１",null,null,null,null,null,null,1,{"$f":"B54","v":0},null,{"$f":"C54","v":0},{"$f":"D54","v":0},{"$f":"E54","v":0},{"$f":"F54","v":0},{"$f":"G54","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"予定変動費",{"$f":"O10","v":103790524},{"$f":"N10","v":97387544},{"$f":"M10","v":128604334},{"$f":"O85-N85","v":31216790},{"$f":"Q86*Q87","v":76500000.000000015},-52104333.999999985,"計画固定費増減率",{"$f":"R84/Q84","v":3.6994941176470592E-2},null,null,null,null,null,2,0,null,{"$f":"C55","v":0},{"$f":"D55","v":0},0,{"$f":"F55","v":0},{"$f":"G55","v":0},null,null,null,"前々期","前期","当期","次期"]
[null,null,null,null,null,null,null,null,null,null,null,"売上高",{"$f":"O5","v":108862897},{"$f":"N5","v":102623033},{"$f":"M5","v":134374586},{"$f":"O86-N86","v":31751553},{"$f":"(Q83+Q84)/(1-Q87)","v":85000000.000000015},-49374585.999999985,"計画売上高増減率",{"$f":"R86/Q86","v":-0.5808774823529409},null,null,null,null,null,3,0,null,{"$f":"C56","v":0},0,0,0,0,null,null,null,{"$f":"AB30","v":-2805.2890000000002},{"$f":"AC30","v":-1239.472},-863.64100000000008,1500]
[null,null,null,null,null,null,null,null,null,null,null,"変動比率",{"$f":"M85/M86","v":0.95340586058443766},{"$f":"N85/N86","v":0.94898329500746681},0.95705845746754525,{"$f":"O87-N87","v":8.0751624600784444E-3},0.9,-5.7058457467545232E-2,"第３基準予定変動比率",null,null,null,null,null,null,4,0,null,{"$f":"C57","v":0},0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"　次に試算表に移動",null,null,null,null,null,null,5,0,null,{"$f":"C58","v":0},0,0,{"$f":"F58","v":0},{"$f":"G58","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"参照用コピ－貼付",null,null,null,null,null,null,null,null,null,null,null,null,null,6,0,null,{"$f":"C59","v":0},0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"単位円","単位円","単位円","単位円","単位円"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"銀行等長期借入金計",null,{"$f":"C60","v":0},{"$f":"D60","v":0},0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,{"$f":"B62","v":"上野歌子"},null,{"$f":"C62","v":0},{"$f":"D62","v":100000},0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,{"$f":"B63","v":0},null,{"$f":"C63","v":0},{"$f":"D63","v":0},{"$f":"E63","v":0},{"$f":"F63","v":0},{"$f":"G63","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,{"$f":"B64","v":0},null,0,{"$f":"D64","v":0},0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,{"$f":"B65","v":0},null,0,0,0,0,"                                                                                                                                                                                     "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,{"$f":"B66","v":0},null,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,null,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"経営者長借入金計",null,0,100000,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"長期借入金合計",null,{"$f":"C70","v":0},{"$f":"D70","v":100000},0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"その他固定負債",null,{"$f":"E27","v":0},{"$f":"D27","v":0},{"$f":"C27","v":0},{"$f":"F27","v":0},{"$f":"AE100-AF100","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"固定負債合計",null,{"$f":"AC99+AC100","v":0},{"$f":"AD99+AD100","v":100000},0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"１０企業価値計算","有利子負債コスト","株式資本コスト","計画１期ＦＣＦ","計画２期ＦＣＦ","計画３期ＦＣＦ","計画４期ＦＣＦ","計画５期ＦＣＦ"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"利率",1.7999999999999999E-2,0.02,{"$f":"BO63*10","v":1430},{"$f":"BP63*10","v":5785},{"$f":"BQ63*10","v":6046.9999999999982},{"$f":"BR63*10","v":6516.9999999999891},{"$f":"BS63","v":679.5}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"加重平均計算","ＷＡＣ",{"$f":"#REF!","v":{"$error":"#REF!"}},"有利子負債",{"$f":"E60","v":0},"実質株主資本",{"$f":"AC77","v":32553.562999999998},"株式出資口数"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"恒久成長率１％仮定","企業価値","会計上の価額","超過価値","有利子負債","純企業価値","一株当企業価値",3500]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"営業ＣＦによる",{"$f":"BY13*10","v":{"$error":"#REF!"}},{"$f":"AG58","v":47750.5},{"$f":"AB106-AC106","v":{"$error":"#REF!"}},{"$f":"AG50","v":0},{"$f":"AB106-AE106","v":{"$error":"#REF!"}},{"$f":"AF106/AH105","v":{"$error":"#REF!"}},"コメント．問題点"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"１1損益分岐点分析","前々期","前期","当期","次期","前期月額","当期月額","次期月額"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"f","v":{"$error":"#NAME?"}},"運転資本",{"$f":"C10/1000-C24/1000","v":23730.096000000005},{"$f":"D10/1000-D24/1000","v":25287.487000000001},{"$f":"E10/1000-E24/1000","v":29395.320999999996},{"$f":"F10/1000-F24/1000","v":39194.595999999998},{"$f":"AC108/12","v":2107.2905833333334},{"$f":"AD108/12","v":2449.610083333333},{"$f":"AE108/12","v":3266.2163333333333},null,null,"借入金返済原資","前期","当期","次期"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"固定費",{"$f":"O30/1000","v":10009},{"$f":"N30/1000","v":7960.058},{"$f":"M30/1000","v":8185.5429999999997},{"$f":"P30/1000","v":8500},{"$f":"AC109/12","v":663.33816666666667},{"$f":"AD109/12","v":682.12858333333327},{"$f":"AE109/12","v":708.33333333333337},{"$f":"F24-F10","v":-39194596},null,null,{"$f":"AC36","v":1064.4260000000004},{"$f":"AD36","v":3936.3589999999999},{"$f":"AE36","v":6300}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"金利",{"$f":"(O32*-1)/1000","v":356.88299999999998},{"$f":"N32*-1/1000","v":432.726},{"$f":"M32*-1/1000","v":524.25400000000002},{"$f":"P32*-1/1000","v":500},36.060499999999998,43.687833333333337,41.666666666666664]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"雑収入",{"$f":"O33/1000","v":137.29599999999999},{"$f":"N33/1000","v":164.184},{"$f":"M33/1000","v":0.504},{"$f":"P33/1000","v":0},13.682,4.2000000000000003E-2,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"総費用",{"$f":"AB109+AB110-AB111","v":10228.587},{"$f":"AC109+AC110-AC111","v":8228.6},8709.2929999999997,{"$f":"AE109+AE110-AE111","v":9000},685.7166666666667,725.77441666666664,750]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"限界利益率",{"$f":"O10/O5","v":0.95340586058443766},{"$f":"N10/N5","v":0.94898329500746681},{"$f":"M10/M5","v":0.95705845746754525},{"$f":"P10/P5","v":0.9}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"損益分岐点売上高",{"$f":"W5/1000","v":196190.63993774034},{"$f":"V5/1000","v":156028.46168064041},{"$f":"U5/1000","v":190620.60925765432},{"$f":"T5/1000","v":85000.000000000015},13002.371806720033,15885.050771471193,{"$f":"AE114/12","v":7083.3333333333348}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"余裕額",{"$f":"W6/1000","v":-87327.742937740361},{"$f":"V6/1000","v":-53405.428680640398},{"$f":"U6/1000","v":-56246.023257654306},{"$f":"T6/1000","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"余裕割合",{"$f":"W7","v":-0.80218095737191664},{"$f":"V7","v":-0.52040392024508186},{"$f":"U7","v":-0.4185763464056686},{"$f":"T7","v":0}]

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[604,"有限会社　植野商店"]
[null,"決算年月日",240630]
[null,"担当者","大川内"]
[null,"貸借表","当期末残","前期末残","前々期末残",null,"損益表","当期末残","前期末残","前々期末残"]
[null,"現金預金",25513671,29013869,32027518,null,"売上高",102623033,108862897,119786241]
[null,"受取手形",0,0,0,null,"材料・仕入",97362559,103841869,113439894]
[null,"売掛債権",9406931,12548969,8799458,null,"外注・加工",0,0,0]
[null,"棚卸資産",44000,68985,17640,null,"経費",0,0,0]
[null,"その他流動資産",45000,6000,135431,null,"その他",24985,-51345,200518]
[null,"流動資産計",35009602,41637823,40980047,null,"変動費",97387544,103790524,113640412]
[null,"土地建設仮勘定",0,0,0,null,"付加価値",5235489,5072373,6145829]
[null,"設備資産",5168453,4157448,5806230,null,"経営者報酬",0,0,0]
[null,"その他固定資産",5206664,5204714,5206634,null,"従業員給与",3600000,3968970,4635700]
[null,"固定資産計",10375117,9362162,11012864,null,"退職・法定福利費",0,0,0]
[null,"資産計",45384719,50999985,51992911,null,"福利厚生費",0,512339,30441]
[null,"支払手形",0,0,0,null,"人件費",3600000,4481309,4666141]
[null,"買掛金",9220115,11728752,8053720,null,"経営者賃借料"]
[null,"未払費用",323500,331750,331750,null,"賃借料",1200000,1200000,1200000]
[null,"短期借入金",0,0,0,null,"減価償却費",1485097,2131338,1904472]
[null,"前受金",0,0,0,null,"租税公課",62500,291420,617740]
[null,"割引手形",0,0,0,null,"修繕費",0,0,308255]
[null,"未払税金等",70000,70000,70000,null,"電気水道燃料",284249,325423,502967]
[null,"その他流動負債",108500,112000,70500,null,"設備費",3031846,3948181,4533434]
[null,"流動負債計",9722115,12242502,8525970,null,"交際・会議費",29686,66509,203805]
[null,"経営者借入金",0,0,0,null,"保険料",288690,249060,289175]
[null,"長期借入金",100000,0,0,null,"広告宣伝費",0,0,0]
[null,"その他固定負債",0,0,0,null,"図書会費教育費",41800,63800,111800]
[null,"固定負債計",100000,0,0,null,"政策費",360176,379369,604780]
[null,"負債計",9822115,12242502,8525970,null,"その他経費",968036,1200141,1264494]
[null,"資本金",5000000,5000000,5000000,null,"固定費１",7960058,10009000,11068849]
[null,"準備金",1300000,1300000,1300000,null,"営業利益",-2724569,-4936627,-4923020]
[null,"剰余金",29262604,32457483,37166941,null,"金利",-432726,-356883,-488116]
[null,"資本計",35562604,38757483,43466941,null,"雑収入",164184,137296,153463]
[null,"負債資本計",45384719,50999985,51992911,null,"その他差額",0,0,0]
[null,null,"OK","OK","OK",null,"固定費２",7795874,9871704,10915386]
[null,null,0,0,0,null,"臨時収益・費用",-131768,516756,-175292]
[null,"照合",null,null,null,null,"税引前利益",-3124879,-4639458,-5432965]
[null,"株数",500,500,500,null,"法人住民事業税",70000,70000,70000]
[null,null,null,null,null,null,"純利益",-3194879,-4709458,-5502965]
[null,"経営者未収入金"]
[null,"経営者短期貸付金"]
[null,"投資",null,null,null,null,"税務繰越損失",56792324,53680368,49048010]
[null,"経営者未払金",null,null,null,null,"経営者報酬",3600000,3600000,3600000]
[null,"経営者未払費用"]
[null,"経営者長期借入金",100000,0,0,null,"経営者人数",2,2,2]
[null,"経営者短期借入金",null,null,null,null,"従業員人数",0,1,1]
[null,"有利子短期借入金",null,null,null,null,"計",2,3,3]
[null,"有利子長期借入金"]
[null,null,null,null,null,null,"経営者賃借料",1200000,1200000,1200000]
[null,null,null,null,null,null,"雑収入",164184,137296,153463]
[null,"仕訳伝票総数",584,null,null,null,"特別利益",31000,684443,68000]
[null,null,null,null,null,null,"雑損失",0,0,0]
[null,null,null,null,null,null,"特別損失",162768,167687,243292]
[null,null,null,null,null,null,"受取利息配当",2018,4201,25186]
[null,null,null,null,null,null,"事業税"]
[null,null,null,null,null,null,"消費税",7600,112000,-31431]
[]
[]
[null,null,null,null,null,null,"雑収入摘要"]
[null,null,null,null,null,null,"特別利益摘要"]
[null,null,null,null,null,null,"雑損失摘要"]
[null,null,null,null,null,null,"特別損失摘要"]

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["安定力は（ユトリは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"自己資本/総資本*","自己資本率"]
["安定力は（ムリ・ムダは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"流動資産/流動負債*","流動比率"]
["効率力（ムリ・ムダは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"売掛債権/月売上*","売掛債権回転月数"]
["効率力（ムリ・ムダは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"棚卸資産/月売上*","棚卸資産回転月数"]
["生産力は（チカラは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"設備資産/人員","労働装備率"]
["生産力は（チカラは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"人件費/粗利益","労働分配率"]
["安定力（ユトリは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"（月売上高1-損益分岐点/12）/月売上高"]
["成長力は（ノビは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},",(当期売上高－前期売上高）／前期売上高"]
["成長力は（ノビは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"（当期粗利益-前期粗利益）/前期粗利益"]
["商品力は（チカラは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"粗利益/売上高*","アラ利益率"]
["金融力は（カネは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"固定負債/月商","有利子借入金月商倍率"]
["金融力は（カネは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"有利子借入金/フリーＣＦ"]
["収益力・安定力（チカラは）",{"$f":"+#REF!","v":{"$error":"#REF!"}},"営業ＣＦ/粗利益","ＣＦマージン（粗利益対）"]