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{"sheet":"損益計算書","index":0,"n_rows":60,"n_cols":10,"rows_kept":60,"merged":[[9,1,9,9],[16,1,16,9],[24,1,24,9],[38,1,38,9],[43,1,43,9],[56,1,56,9]]}
[null,"損益 計算書"]
[]
[{"$nulls":3},"前期 ","予算  ","今期  ",null,"今期の売上に対する割合 (%)","前期との比較 (%)\n ","予算との比較 (%)\n "]
[null,"売上"]
[null,"製品/サービス 1",null,4000,5000,4500,null,{"$f":"IFERROR(売上[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":1,"d":"100.0%"}},{"$f":"IFERROR(売上[[#This Row],[Current Period]]/売上[[#This Row],[Prior Period]]-1,0)","v":{"v":0.125,"d":"12.5%"}},{"$f":"IFERROR(売上[[#This Row],[Current Period]]/売上[[#This Row],[Budget]]-1,0)","v":{"v":-0.09999999999999998,"d":"-10.0%"}}]
[null,"製品/サービス 2",{"$nulls":5},{"$f":"IFERROR(売上[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(売上[[#This Row],[Current Period]]/売上[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(売上[[#This Row],[Current Period]]/売上[[#This Row],[Budget]]-1,0)","v":0}]
[null,"製品/サービス 3",{"$nulls":5},{"$f":"IFERROR(売上[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(売上[[#This Row],[Current Period]]/売上[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(売上[[#This Row],[Current Period]]/売上[[#This Row],[Budget]]-1,0)","v":0}]
[null,"製品/サービス 4",{"$nulls":5},{"$f":"IFERROR(売上[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(売上[[#This Row],[Current Period]]/売上[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(売上[[#This Row],[Current Period]]/売上[[#This Row],[Budget]]-1,0)","v":0}]
[null,"合計",null,{"$f":"SUBTOTAL(109,売上[Prior Period])","v":4000},{"$f":"SUBTOTAL(109,売上[Budget])","v":5000},{"$f":"SUBTOTAL(109,売上[Current Period])","v":4500},null,{"$f":"IFERROR(売上[[#Totals],[Current Period]]/売上[[#Totals],[Current Period]],0)","v":{"v":1,"d":"100.0%"}},{"$f":"IFERROR(売上[[#Totals],[Current Period]]/売上[[#Totals],[Prior Period]]-1,0)","v":{"v":0.125,"d":"12.5%"}},{"$f":"IFERROR(売上[[#Totals],[Current Period]]/売上[[#Totals],[Budget]]-1,0)","v":{"v":-0.09999999999999998,"d":"-10.0%"}}]
[]
[null,"売上原価"]
[null,"製品/サービス 1",null,null,200,300,null,{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":0.06666666666666667,"d":"6.7%"}},{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/売上原価[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/売上原価[[#This Row],[Budget]]-1,0)","v":{"v":0.5,"d":"50.0%"}}]
[null,"製品/サービス 2",null,null,500,300,null,{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":0.06666666666666667,"d":"6.7%"}},{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/売上原価[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/売上原価[[#This Row],[Budget]]-1,0)","v":{"v":-0.4,"d":"-40.0%"}}]
[null,"製品/サービス 3",{"$nulls":3},100,null,{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":0.022222222222222223,"d":"2.2%"}},{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/売上原価[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/売上原価[[#This Row],[Budget]]-1,0)","v":0}]
[null,"製品/サービス 4",{"$nulls":5},{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/売上原価[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(売上原価[[#This Row],[Current Period]]/売上原価[[#This Row],[Budget]]-1,0)","v":0}]
[null,"合計",null,{"$f":"SUBTOTAL(109,売上原価[Prior Period])","v":0},{"$f":"SUBTOTAL(109,売上原価[Budget])","v":700},{"$f":"SUBTOTAL(109,売上原価[Current Period])","v":700},null,{"$f":"IFERROR(売上原価[[#Totals],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":0.15555555555555556,"d":"15.6%"}},{"$f":"IFERROR(売上原価[[#Totals],[Current Period]]/売上原価[[#Totals],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(売上原価[[#Totals],[Current Period]]/売上原価[[#Totals],[Budget]]-1,0)","v":0}]
[]
[null,"売上総利益",null,{"$f":"SUM(売上[Prior Period])-SUM(売上原価[Prior Period])","v":4000},{"$f":"SUM(売上[Budget])-SUM(売上原価[Budget])","v":4300},{"$f":"SUM(売上[Current Period])-SUM(売上原価[Current Period])","v":3800},null,{"$f":"IFERROR(F18/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":0.8444444444444444,"d":"84.4%"}},{"$f":"IFERROR(F18/D18-1,0)","v":{"v":-0.050000000000000044,"d":"-5.0%"}},{"$f":"IFERROR(F18/E18-1,0)","v":{"v":-0.11627906976744184,"d":"-11.6%"}}]
[]
[null,"営業費用: 販売とマーケティング"]
[null,"広告",null,null,2200,1900,null,{"$f":"IFERROR(販売およびマーケティング[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":0.4222222222222222,"d":"42.2%"}},{"$f":"IFERROR(販売およびマーケティング[[#This Row],[Current Period]]/販売およびマーケティング[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(販売およびマーケティング[[#This Row],[Current Period]]/販売およびマーケティング[[#This Row],[Budget]]-1,0)","v":{"v":-0.13636363636363635,"d":"-13.6%"}}]
[null,"ダイレクト マーケティング",{"$nulls":5},{"$f":"IFERROR(販売およびマーケティング[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(販売およびマーケティング[[#This Row],[Current Period]]/販売およびマーケティング[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(販売およびマーケティング[[#This Row],[Current Period]]/販売およびマーケティング[[#This Row],[Budget]]-1,0)","v":0}]
[null,"その他の費用 (内容を記入)",{"$nulls":5},{"$f":"IFERROR(販売およびマーケティング[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(販売およびマーケティング[[#This Row],[Current Period]]/販売およびマーケティング[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(販売およびマーケティング[[#This Row],[Current Period]]/販売およびマーケティング[[#This Row],[Budget]]-1,0)","v":0}]
[null,"合計",null,{"$f":"SUBTOTAL(109,販売およびマーケティング[Prior Period])","v":0},{"$f":"SUBTOTAL(109,販売およびマーケティング[Budget])","v":2200},{"$f":"SUBTOTAL(109,販売およびマーケティング[Current Period])","v":1900},null,{"$f":"IFERROR(販売およびマーケティング[[#Totals],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":0.4222222222222222,"d":"42.2%"}},{"$f":"IFERROR(販売およびマーケティング[[#Totals],[Current Period]]/販売およびマーケティング[[#Totals],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(販売およびマーケティング[[#Totals],[Current Period]]/販売およびマーケティング[[#Totals],[Budget]]-1,0)","v":{"v":-0.13636363636363635,"d":"-13.6%"}}]
[]
[null,"営業費用: 一般および管理"]
[null,"給与/賃金",null,null,5600,5100,null,{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":1.1333333333333333,"d":"113.3%"}},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Budget]]-1,0)","v":{"v":-0.0892857142857143,"d":"-8.9%"}}]
[null,"外部サービス",{"$nulls":5},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Budget]]-1,0)","v":0}]
[null,"備品/用品",{"$nulls":5},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Budget]]-1,0)","v":0}]
[null,"食事/接待",{"$nulls":5},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Budget]]-1,0)","v":0}]
[null,"家賃",{"$nulls":5},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Budget]]-1,0)","v":0}]
[null,"電話",{"$nulls":5},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Budget]]-1,0)","v":0}]
[null,"公益事業",{"$nulls":5},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Budget]]-1,0)","v":0}]
[null,"減価償却",{"$nulls":5},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Budget]]-1,0)","v":0}]
[null,"保険料",{"$nulls":5},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Budget]]-1,0)","v":0}]
[null,"補修/維持",{"$nulls":5},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Budget]]-1,0)","v":0}]
[null,"その他の費用 (内容を記入)",{"$nulls":5},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#This Row],[Current Period]]/一般管理費[[#This Row],[Budget]]-1,0)","v":0}]
[null,"合計",null,{"$f":"SUBTOTAL(109,一般管理費[Prior Period])","v":0},{"$f":"SUBTOTAL(109,一般管理費[Budget])","v":5600},{"$f":"SUBTOTAL(109,一般管理費[Current Period])","v":5100},null,{"$f":"IFERROR(一般管理費[[#Totals],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":1.1333333333333333,"d":"113.3%"}},{"$f":"IFERROR(一般管理費[[#Totals],[Current Period]]/一般管理費[[#Totals],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(一般管理費[[#Totals],[Current Period]]/一般管理費[[#Totals],[Budget]]-1,0)","v":{"v":-0.0892857142857143,"d":"-8.9%"}}]
[]
[null,"営業費用: その他"]
[null,"その他の営業費用 1",null,null,1000,null,null,{"$f":"IFERROR(その他の営業費用カテゴリ[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(その他の営業費用カテゴリ[[#This Row],[Current Period]]/その他の営業費用カテゴリ[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(その他の営業費用カテゴリ[[#This Row],[Current Period]]/その他の営業費用カテゴリ[[#This Row],[Budget]]-1,0)","v":{"v":-1,"d":"-100.0%"}}]
[null,"その他の営業費用 2",{"$nulls":5},{"$f":"IFERROR(その他の営業費用カテゴリ[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(その他の営業費用カテゴリ[[#This Row],[Current Period]]/その他の営業費用カテゴリ[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(その他の営業費用カテゴリ[[#This Row],[Current Period]]/その他の営業費用カテゴリ[[#This Row],[Budget]]-1,0)","v":0}]
[null,"合計",null,{"$f":"SUBTOTAL(109,その他の営業費用カテゴリ[Prior Period])","v":0},{"$f":"SUBTOTAL(109,その他の営業費用カテゴリ[Budget])","v":1000},{"$f":"SUBTOTAL(109,その他の営業費用カテゴリ[Current Period])","v":0},null,{"$f":"IFERROR(その他の営業費用カテゴリ[[#Totals],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(その他の営業費用カテゴリ[[#Totals],[Current Period]]/その他の営業費用カテゴリ[[#Totals],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(その他の営業費用カテゴリ[[#Totals],[Current Period]]/その他の営業費用カテゴリ[[#Totals],[Budget]]-1,0)","v":{"v":-1,"d":"-100.0%"}}]
[]
[null,"合計営業費用",null,{"$f":"SUM(販売およびマーケティング[Prior Period],一般管理費[Prior Period],その他の営業費用カテゴリ[Prior Period])","v":0},{"$f":"SUM(販売およびマーケティング[Budget],一般管理費[Budget],その他の営業費用カテゴリ[Budget])","v":8800},{"$f":"SUM(販売およびマーケティング[Current Period],一般管理費[Current Period],その他の営業費用カテゴリ[Current Period])","v":7000},null,{"$f":"IFERROR(F45/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":1.5555555555555556,"d":"155.6%"}},{"$f":"IFERROR(F45/D45-1,0)","v":0},{"$f":"IFERROR(F45/E45-1,0)","v":{"v":-0.20454545454545459,"d":"-20.5%"}}]
[]
[null,"営業利益",null,{"$f":"D18-D45","v":4000},{"$f":"E18-E45","v":-4500},{"$f":"F18-F45","v":-3200},null,{"$f":"IFERROR(F47/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":-0.7111111111111111,"d":"-71.1%"}},{"$f":"IFERROR(IF(D47=F47,0,IF(F47>D47,ABS((F47/D47)-1),IF(AND(F47<D47,D47<0),-((F47/D47)-1),(F47/D47)-1))),0)","v":{"v":-1.8,"d":"-180.0%"}},{"$f":"IFERROR(IF(E47=F47,0,IF(F47>E47,ABS((F47/E47)-1),IF(AND(F47<E47,E47<0),-((F47/E47)-1),(F47/E47)-1))),0)","v":{"v":0.28888888888888886,"d":"28.9%"}}]
[]
[null,"その他の収益",{"$nulls":5},{"$f":"IFERROR(F49/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(F49/D49-1,0)","v":0},{"$f":"IFERROR(F49/E49-1,0)","v":0}]
[]
[null,"税金"]
[null,"所得税",null,null,3200,3000,null,{"$f":"IFERROR(税金[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":0.6666666666666666,"d":"66.7%"}},{"$f":"IFERROR(税金[[#This Row],[Current Period]]/税金[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(税金[[#This Row],[Current Period]]/税金[[#This Row],[Budget]]-1,0)","v":{"v":-0.0625,"d":"-6.3%"}}]
[null,"支払給与税",{"$nulls":5},{"$f":"IFERROR(税金[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(税金[[#This Row],[Current Period]]/税金[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(税金[[#This Row],[Current Period]]/税金[[#This Row],[Budget]]-1,0)","v":0}]
[null,"固定資産税",{"$nulls":5},{"$f":"IFERROR(税金[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(税金[[#This Row],[Current Period]]/税金[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(税金[[#This Row],[Current Period]]/税金[[#This Row],[Budget]]-1,0)","v":0}]
[null,"その他の税 (記入)",{"$nulls":5},{"$f":"IFERROR(税金[[#This Row],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":0},{"$f":"IFERROR(税金[[#This Row],[Current Period]]/税金[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(税金[[#This Row],[Current Period]]/税金[[#This Row],[Budget]]-1,0)","v":0}]
[null,"合計",null,{"$f":"SUBTOTAL(109,税金[Prior Period])","v":0},{"$f":"SUBTOTAL(109,税金[Budget])","v":3200},{"$f":"SUBTOTAL(109,税金[Current Period])","v":3000},null,{"$f":"IFERROR(税金[[#Totals],[Current Period]]/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":0.6666666666666666,"d":"66.7%"}},{"$f":"IFERROR(税金[[#Totals],[Current Period]]/税金[[#Totals],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(税金[[#Totals],[Current Period]]/税金[[#Totals],[Budget]]-1,0)","v":{"v":-0.0625,"d":"-6.3%"}}]
[]
[null,"純利益",null,{"$f":"D47+D49-税金[[#Totals],[Prior Period]]","v":4000},{"$f":"E47+E49-税金[[#Totals],[Prior Period]]","v":-4500},{"$f":"F47+F49-税金[[#Totals],[Prior Period]]","v":-3200},null,{"$f":"IFERROR(F58/SUBTOTAL(109,売上[Current Period]),0)","v":{"v":-0.7111111111111111,"d":"-71.1%"}},{"$f":"IFERROR(IF(D58=F58,0,IF(F58>D58,ABS((F58/D58)-1),IF(AND(F58<D58,D58<0),-((F58/D58)-1),(F58/D58)-1))),0)","v":{"v":-1.8,"d":"-180.0%"}},{"$f":"IFERROR(IF(E58=F58,0,IF(F58>E58,ABS((F58/E58)-1),IF(AND(F58<E58,E58<0),-((F58/E58)-1),(F58/E58)-1))),0)","v":{"v":0.28888888888888886,"d":"28.9%"}}]
[null,"粗利益率",null,{"$f":"D18/SUM(売上[Prior Period])","v":{"v":1,"d":"100.0%"}},{"$f":"E18/SUM(売上[Budget])","v":{"v":0.86,"d":"86.0%"}},{"$f":"F18/SUM(売上[Current Period])","v":{"v":0.8444444444444444,"d":"84.4%"}}]
[null,"売上利益率",null,{"$f":"D58/SUM(売上[Prior Period])","v":{"v":1,"d":"100.0%"}},{"$f":"E58/SUM(売上[Budget])","v":{"v":-0.9,"d":"-90.0%"}},{"$f":"F58/SUM(売上[Current Period])","v":{"v":-0.7111111111111111,"d":"-71.1%"}}]