{"text_format":"3","workbook":"xlsx","n_sheets":1,"sheets":["손익 계산서"],"not_rendered":{"defined_names":3},"read":"whole","date_system":"1900"}

{"sheet":"손익 계산서","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,"손익 계산서"]
[]
[{"$nulls":3},"전기 ","예산 ","당기 ",null,"당기 매출 비율(%) ","전기 대비 변동률(%) ","예산 대비 변동률(%) "]
[null,"판매 수익"]
[null,"제품/서비스 1",null,40000,50000,45000,null,{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":1,"d":"100.0%"}},{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/판매_수익[[#This Row],[Prior Period]]-1,0)","v":{"v":0.125,"d":"12.5%"}},{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/판매_수익[[#This Row],[Budget]]-1,0)","v":{"v":-0.09999999999999998,"d":"-10.0%"}}]
[null,"제품/서비스 2",{"$nulls":5},{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/판매_수익[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/판매_수익[[#This Row],[Budget]]-1,0)","v":0}]
[null,"제품/서비스 3",{"$nulls":5},{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/판매_수익[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/판매_수익[[#This Row],[Budget]]-1,0)","v":0}]
[null,"제품/서비스 4",{"$nulls":5},{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/판매_수익[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_수익[[#This Row],[Current Period]]/판매_수익[[#This Row],[Budget]]-1,0)","v":0}]
[null,"합계",null,{"$f":"SUBTOTAL(109,판매_수익[Prior Period])","v":40000},{"$f":"SUBTOTAL(109,판매_수익[Budget])","v":50000},{"$f":"SUBTOTAL(109,판매_수익[Current Period])","v":45000},null,{"$f":"IFERROR(판매_수익[[#Totals],[Current Period]]/판매_수익[[#Totals],[Current Period]],0)","v":{"v":1,"d":"100.0%"}},{"$f":"IFERROR(판매_수익[[#Totals],[Current Period]]/판매_수익[[#Totals],[Prior Period]]-1,0)","v":{"v":0.125,"d":"12.5%"}},{"$f":"IFERROR(판매_수익[[#Totals],[Current Period]]/판매_수익[[#Totals],[Budget]]-1,0)","v":{"v":-0.09999999999999998,"d":"-10.0%"}}]
[]
[null,"매출 원가"]
[null,"제품/서비스 1",null,null,2000,3000,null,{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":0.06666666666666667,"d":"6.7%"}},{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/판매_원가[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/판매_원가[[#This Row],[Budget]]-1,0)","v":{"v":0.5,"d":"50.0%"}}]
[null,"제품/서비스 2",null,null,5000,3000,null,{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":0.06666666666666667,"d":"6.7%"}},{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/판매_원가[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/판매_원가[[#This Row],[Budget]]-1,0)","v":{"v":-0.4,"d":"-40.0%"}}]
[null,"제품/서비스 3",{"$nulls":3},1000,null,{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":0.022222222222222223,"d":"2.2%"}},{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/판매_원가[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/판매_원가[[#This Row],[Budget]]-1,0)","v":0}]
[null,"제품/서비스 4",{"$nulls":5},{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/판매_원가[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_원가[[#This Row],[Current Period]]/판매_원가[[#This Row],[Budget]]-1,0)","v":0}]
[null,"합계",null,{"$f":"SUBTOTAL(109,판매_원가[Prior Period])","v":0},{"$f":"SUBTOTAL(109,판매_원가[Budget])","v":7000},{"$f":"SUBTOTAL(109,판매_원가[Current Period])","v":7000},null,{"$f":"IFERROR(판매_원가[[#Totals],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":0.15555555555555556,"d":"15.6%"}},{"$f":"IFERROR(판매_원가[[#Totals],[Current Period]]/판매_원가[[#Totals],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_원가[[#Totals],[Current Period]]/판매_원가[[#Totals],[Budget]]-1,0)","v":0}]
[]
[null,"순이익",null,{"$f":"SUM(판매_수익[Prior Period])-SUM(판매_원가[Prior Period])","v":40000},{"$f":"SUM(판매_수익[Budget])-SUM(판매_원가[Budget])","v":43000},{"$f":"SUM(판매_수익[Current Period])-SUM(판매_원가[Current Period])","v":38000},null,{"$f":"IFERROR(F18/SUBTOTAL(109,판매_수익[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,"운영 지출: 판매 및 마케팅"]
[null,"광고",null,null,22000,19000,null,{"$f":"IFERROR(판매_및_마케팅[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":0.4222222222222222,"d":"42.2%"}},{"$f":"IFERROR(판매_및_마케팅[[#This Row],[Current Period]]/판매_및_마케팅[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_및_마케팅[[#This Row],[Current Period]]/판매_및_마케팅[[#This Row],[Budget]]-1,0)","v":{"v":-0.13636363636363635,"d":"-13.6%"}}]
[null,"직접 마케팅",{"$nulls":5},{"$f":"IFERROR(판매_및_마케팅[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(판매_및_마케팅[[#This Row],[Current Period]]/판매_및_마케팅[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_및_마케팅[[#This Row],[Current Period]]/판매_및_마케팅[[#This Row],[Budget]]-1,0)","v":0}]
[null,"기타 비용(지정)",{"$nulls":5},{"$f":"IFERROR(판매_및_마케팅[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(판매_및_마케팅[[#This Row],[Current Period]]/판매_및_마케팅[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_및_마케팅[[#This Row],[Current Period]]/판매_및_마케팅[[#This Row],[Budget]]-1,0)","v":0}]
[null,"합계",null,{"$f":"SUBTOTAL(109,판매_및_마케팅[Prior Period])","v":0},{"$f":"SUBTOTAL(109,판매_및_마케팅[Budget])","v":22000},{"$f":"SUBTOTAL(109,판매_및_마케팅[Current Period])","v":19000},null,{"$f":"IFERROR(판매_및_마케팅[[#Totals],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":0.4222222222222222,"d":"42.2%"}},{"$f":"IFERROR(판매_및_마케팅[[#Totals],[Current Period]]/판매_및_마케팅[[#Totals],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(판매_및_마케팅[[#Totals],[Current Period]]/판매_및_마케팅[[#Totals],[Budget]]-1,0)","v":{"v":-0.13636363636363635,"d":"-13.6%"}}]
[]
[null,"운영 지출: 일반 관리"]
[null,"임금 및 급여",null,null,56000,51000,null,{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":1.1333333333333333,"d":"113.3%"}},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Budget]]-1,0)","v":{"v":-0.0892857142857143,"d":"-8.9%"}}]
[null,"외부 서비스",{"$nulls":5},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Budget]]-1,0)","v":0}]
[null,"물품",{"$nulls":5},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Budget]]-1,0)","v":0}]
[null,"식비 및 접대비",{"$nulls":5},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Budget]]-1,0)","v":0}]
[null,"임대",{"$nulls":5},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Budget]]-1,0)","v":0}]
[null,"전화",{"$nulls":5},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Budget]]-1,0)","v":0}]
[null,"전기, 가스, 수도",{"$nulls":5},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Budget]]-1,0)","v":0}]
[null,"감가 상각",{"$nulls":5},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Budget]]-1,0)","v":0}]
[null,"보험",{"$nulls":5},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Budget]]-1,0)","v":0}]
[null,"수리 및 유지 관리",{"$nulls":5},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Budget]]-1,0)","v":0}]
[null,"기타 비용(지정)",{"$nulls":5},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#This Row],[Current Period]]/일반_관리[[#This Row],[Budget]]-1,0)","v":0}]
[null,"합계",null,{"$f":"SUBTOTAL(109,일반_관리[Prior Period])","v":0},{"$f":"SUBTOTAL(109,일반_관리[Budget])","v":56000},{"$f":"SUBTOTAL(109,일반_관리[Current Period])","v":51000},null,{"$f":"IFERROR(일반_관리[[#Totals],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":1.1333333333333333,"d":"113.3%"}},{"$f":"IFERROR(일반_관리[[#Totals],[Current Period]]/일반_관리[[#Totals],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(일반_관리[[#Totals],[Current Period]]/일반_관리[[#Totals],[Budget]]-1,0)","v":{"v":-0.0892857142857143,"d":"-8.9%"}}]
[]
[null,"운영 지출: 기타"]
[null,"기타 운영 지출 1",null,null,10000,null,null,{"$f":"IFERROR(기타_운영_지출_범주[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(기타_운영_지출_범주[[#This Row],[Current Period]]/기타_운영_지출_범주[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(기타_운영_지출_범주[[#This Row],[Current Period]]/기타_운영_지출_범주[[#This Row],[Budget]]-1,0)","v":{"v":-1,"d":"-100.0%"}}]
[null,"기타 운영 지출 2",{"$nulls":5},{"$f":"IFERROR(기타_운영_지출_범주[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(기타_운영_지출_범주[[#This Row],[Current Period]]/기타_운영_지출_범주[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(기타_운영_지출_범주[[#This Row],[Current Period]]/기타_운영_지출_범주[[#This Row],[Budget]]-1,0)","v":0}]
[null,"합계",null,{"$f":"SUBTOTAL(109,기타_운영_지출_범주[Prior Period])","v":0},{"$f":"SUBTOTAL(109,기타_운영_지출_범주[Budget])","v":10000},{"$f":"SUBTOTAL(109,기타_운영_지출_범주[Current Period])","v":0},null,{"$f":"IFERROR(기타_운영_지출_범주[[#Totals],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(기타_운영_지출_범주[[#Totals],[Current Period]]/기타_운영_지출_범주[[#Totals],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(기타_운영_지출_범주[[#Totals],[Current Period]]/기타_운영_지출_범주[[#Totals],[Budget]]-1,0)","v":{"v":-1,"d":"-100.0%"}}]
[]
[null,"총 운영 지출",null,{"$f":"SUM(판매_및_마케팅[Prior Period],일반_관리[Prior Period],기타_운영_지출_범주[Prior Period])","v":0},{"$f":"SUM(판매_및_마케팅[Budget],일반_관리[Budget],기타_운영_지출_범주[Budget])","v":88000},{"$f":"SUM(판매_및_마케팅[Current Period],일반_관리[Current Period],기타_운영_지출_범주[Current Period])","v":70000},null,{"$f":"IFERROR(F45/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":1.5555555555555556,"d":"155.6%"}},{"$f":"IFERROR(F45/D45-1,0)","v":0},{"$f":"IFERROR(F45/E45-1,0)","v":{"v":-0.20454545454545459,"d":"-20.5%"}}]
[]
[null,"운영 수입",null,{"$f":"D18-D45","v":40000},{"$f":"E18-E45","v":-45000},{"$f":"F18-F45","v":-32000},null,{"$f":"IFERROR(F47/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":-0.7111111111111111,"d":"-71.1%"}},{"$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%"}},{"$f":"IFERROR(IF(E47=F47,0,IF(F47>E47,ABS((F47/E47)-1),IF(AND(F47<E47,E47<0),-((F47/E47)-1),(F47/E47)-1))),0)","v":{"v":0.28888888888888886,"d":"28.9%"}}]
[]
[null,"기타 수입",{"$nulls":5},{"$f":"IFERROR(F49/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(F49/D49-1,0)","v":0},{"$f":"IFERROR(F49/E49-1,0)","v":0}]
[]
[null,"세금"]
[null,"소득세",null,null,32000,30000,null,{"$f":"IFERROR(세금[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":0.6666666666666666,"d":"66.7%"}},{"$f":"IFERROR(세금[[#This Row],[Current Period]]/세금[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(세금[[#This Row],[Current Period]]/세금[[#This Row],[Budget]]-1,0)","v":{"v":-0.0625,"d":"-6.3%"}}]
[null,"근로 소득세",{"$nulls":5},{"$f":"IFERROR(세금[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(세금[[#This Row],[Current Period]]/세금[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(세금[[#This Row],[Current Period]]/세금[[#This Row],[Budget]]-1,0)","v":0}]
[null,"부동산세",{"$nulls":5},{"$f":"IFERROR(세금[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(세금[[#This Row],[Current Period]]/세금[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(세금[[#This Row],[Current Period]]/세금[[#This Row],[Budget]]-1,0)","v":0}]
[null,"기타 세금(지정)",{"$nulls":5},{"$f":"IFERROR(세금[[#This Row],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":0},{"$f":"IFERROR(세금[[#This Row],[Current Period]]/세금[[#This Row],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(세금[[#This Row],[Current Period]]/세금[[#This Row],[Budget]]-1,0)","v":0}]
[null,"합계",null,{"$f":"SUBTOTAL(109,세금[Prior Period])","v":0},{"$f":"SUBTOTAL(109,세금[Budget])","v":32000},{"$f":"SUBTOTAL(109,세금[Current Period])","v":30000},null,{"$f":"IFERROR(세금[[#Totals],[Current Period]]/SUBTOTAL(109,판매_수익[Current Period]),0)","v":{"v":0.6666666666666666,"d":"66.7%"}},{"$f":"IFERROR(세금[[#Totals],[Current Period]]/세금[[#Totals],[Prior Period]]-1,0)","v":0},{"$f":"IFERROR(세금[[#Totals],[Current Period]]/세금[[#Totals],[Budget]]-1,0)","v":{"v":-0.0625,"d":"-6.3%"}}]
[]
[null,"순이익",null,{"$f":"D47+D49-세금[[#Totals],[Prior Period]]","v":40000},{"$f":"E47+E49-세금[[#Totals],[Prior Period]]","v":-45000},{"$f":"F47+F49-세금[[#Totals],[Prior Period]]","v":-32000},null,{"$f":"IFERROR(F58/SUBTOTAL(109,판매_수익[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,"매출 총이익",null,{"$f":"D18/SUM(판매_수익[Prior Period])","v":{"v":1,"d":"100.0%"}},{"$f":"E18/SUM(판매_수익[Budget])","v":{"v":0.86,"d":"86.0%"}},{"$f":"F18/SUM(판매_수익[Current Period])","v":{"v":0.8444444444444444,"d":"84.4%"}}]
[null,"매출액 수익률",null,{"$f":"D58/SUM(판매_수익[Prior Period])","v":{"v":1,"d":"100.0%"}},{"$f":"E58/SUM(판매_수익[Budget])","v":{"v":-0.9,"d":"-90.0%"}},{"$f":"F58/SUM(판매_수익[Current Period])","v":{"v":-0.7111111111111111,"d":"-71.1%"}}]