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{"sheet":"작업","index":0,"n_rows":18,"n_cols":10,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["A사"]
["영업이익(t)",30,null,"유동자산",1599,null,null,null,null,"A사"]
["영업이익(t-1)",166,null,"유동부채",1624,null,null,null,null,"B사"]
["매출액(t)",100,null,"부채총계",1658,null,null,null,null,"C사"]
["매출액(t-1)",50,null,"자본총계",1515,null,null,null,null,"D사"]
["당기순이익",171,null,"이자비용",36]
[]
[]
[]
[null,"항목","수치","판정점수","최고점수","최저점수","가중치"]
["수익성","영업이익률",{"$f":"B2/B4","v":0.3},{"$f":"IF(C11<5%,(C11/5%-1)*G11,IF(AND(C11>=5%,C11<30%),((C11*10)-0.5)*G11,IF(C11>=30%,2.5*G11)))","v":2.5},2.5,-1,1]
[null,"ROE",0.04,{"$f":"IF(C12<8%,(C12/8%-1)*G12,IF(AND(C12>=8%,C12<28%),((C12*10)-0.8)*G12,IF(C12>=28%,2*G12)))","v":-0.5},2,-1,1]
["성장성","매출액증가율",{"$f":"(B4-B5)/B5","v":1},1,1,-1,1]
[null,"영업이익증가율",{"$f":"(B2-B3)/B3","v":-0.81927710843373491},1,1,-1,1]
["안정성","유동비율",{"$f":"(E2/E3)*100","v":98.460591133004925},{"$f":"IF(C15<100,(C15/100-1)*G15,IF(AND(C15>=100,C15<300),(C15/100)*G15,IF(C15>=300,3*G15)))","v":-1.5394088669950734E-2},1,-1,1]
[null,"부채비율",{"$f":"(E4/E5)*100","v":109.43894389438944},{"$f":"IF(C16<100,1-(C16/100)*G16,IF(AND(C16>=100,C16<300),(1-(C16/100))*G16,IF(C16>=300,-1*G16)))","v":-9.4389438943894399E-2},1,-1,1]
[null,"이자보상배율",{"$f":"B2/E6","v":0.83333333333333337},{"$f":"IF(C17<1,C17/6-1*G17,IF(AND(C17>=1,C17<6),(C17/6)*G17,IF(C17>=6,1*G17)))","v":-0.86111111111111116},1,-1,1]
[null,"자본유보율",1216.9000000000001,{"$f":"IF(C18<500,(C18/500)-1*G18,IF(AND(C18>=500,C18<1000),(C18/500)-1*G18,IF(C18>=1000,1*G18)))","v":1},null,null,1]

{"sheet":"A사","index":1,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["A 사"]
["영업이익(t)",30,null,"유동자산",1599]
["영업이익(t-1)",166,null,"유동부채",1624]
["매출액(t)",100,null,"부채총계",1658]
["매출액(t-1)",50,null,"자본총계",1515]
["당기순이익",171,null,"이자비용",36]
[]
[]
[]
[null,"항목","수치","판정점수","최고점수","최저점수","가중치"]
["수익성","영업이익률",{"$f":"B2/B4","v":0.3},{"$f":"IF(C11<5%,(C11/5%-1)*G11,IF(AND(C11>=5%,C11<30%),((C11*10)-0.5)*G11,IF(C11>=30%,2.5*G11)))","v":2.5},2.5,-1,1]
[null,"ROE",0.04,{"$f":"IF(C12<8%,(C12/8%-1)*G12,IF(AND(C12>=8%,C12<28%),((C12*10)-0.8)*G12,IF(C12>=28%,2*G12)))","v":-0.5},2,-1,1]
["성장성","매출액증가율",{"$f":"(B4-B5)/B5","v":1},1,1,-1,1]
[null,"영업이익증가율",{"$f":"(B2-B3)/B3","v":-0.81927710843373491},1,1,-1,1]
["안정성","유동비율",{"$f":"(E2/E3)*100","v":98.460591133004925},{"$f":"IF(C15<100,(C15/100-1)*G15,IF(AND(C15>=100,C15<300),(C15/100)*G15,IF(C15>=300,3*G15)))","v":-1.5394088669950734E-2},1,-1,1]
[null,"부채비율",{"$f":"(E4/E5)*100","v":109.43894389438944},{"$f":"IF(C16<100,1-(C16/100)*G16,IF(AND(C16>=100,C16<300),(1-(C16/100))*G16,IF(C16>=300,-1*G16)))","v":-9.4389438943894399E-2},1,-1,1]
[null,"이자보상배율",{"$f":"B2/E6","v":0.83333333333333337},{"$f":"IF(C17<1,C17/6-1*G17,IF(AND(C17>=1,C17<6),(C17/6)*G17,IF(C17>=6,1*G17)))","v":-0.86111111111111116},1,-1,1]
[null,"자본유보율",1216.9000000000001,{"$f":"IF(C18<500,(C18/500)-1*G18,IF(AND(C18>=500,C18<1000),(C18/500)-1*G18,IF(C18>=1000,1*G18)))","v":1},null,null,1]

{"sheet":"B사","index":2,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["B 사"]
["영업이익(t)",60,null,"유동자산",1244]
["영업이익(t-1)",200,null,"유동부채",1577]
["매출액(t)",220,null,"부채총계",1333]
["매출액(t-1)",100,null,"자본총계",1212]
["당기순이익",130,null,"이자비용",28]
[]
[]
[]
[null,"항목","수치","판정점수","최고점수","최저점수","가중치"]
["수익성","영업이익률",{"$f":"B2/B4","v":0.27272727272727271},{"$f":"IF(C11<5%,(C11/5%-1)*G11,IF(AND(C11>=5%,C11<30%),((C11*10)-0.5)*G11,IF(C11>=30%,2.5*G11)))","v":2.2272727272727271},2.5,-1,1]
[null,"ROE",0.04,{"$f":"IF(C12<8%,(C12/8%-1)*G12,IF(AND(C12>=8%,C12<28%),((C12*10)-0.8)*G12,IF(C12>=28%,2*G12)))","v":-0.5},2,-1,1]
["성장성","매출액증가율",{"$f":"(B4-B5)/B5","v":1.2},1,1,-1,1]
[null,"영업이익증가율",{"$f":"(B2-B3)/B3","v":-0.7},1,1,-1,1]
["안정성","유동비율",{"$f":"(E2/E3)*100","v":78.883956880152184},{"$f":"IF(C15<100,(C15/100-1)*G15,IF(AND(C15>=100,C15<300),(C15/100)*G15,IF(C15>=300,3*G15)))","v":-0.21116043119847816},1,-1,1]
[null,"부채비율",{"$f":"(E4/E5)*100","v":109.98349834983499},{"$f":"IF(C16<100,1-(C16/100)*G16,IF(AND(C16>=100,C16<300),(1-(C16/100))*G16,IF(C16>=300,-1*G16)))","v":-9.983498349834985E-2},1,-1,1]
[null,"이자보상배율",{"$f":"B2/E6","v":2.1428571428571428},{"$f":"IF(C17<1,C17/6-1*G17,IF(AND(C17>=1,C17<6),(C17/6)*G17,IF(C17>=6,1*G17)))","v":0.35714285714285715},1,-1,1]
[null,"자본유보율",1216.9000000000001,{"$f":"IF(C18<500,(C18/500)-1*G18,IF(AND(C18>=500,C18<1000),(C18/500)-1*G18,IF(C18>=1000,1*G18)))","v":1},null,null,1]

{"sheet":"C사","index":3,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["C 사"]
["영업이익(t)",40,null,"유동자산",1609]
["영업이익(t-1)",176,null,"유동부채",1634]
["매출액(t)",110,null,"부채총계",1668]
["매출액(t-1)",60,null,"자본총계",1525]
["당기순이익",181,null,"이자비용",46]
[]
[]
[]
[null,"항목","수치","판정점수","최고점수","최저점수","가중치"]
["수익성","영업이익률",{"$f":"B2/B4","v":0.36363636363636365},{"$f":"IF(C11<5%,(C11/5%-1)*G11,IF(AND(C11>=5%,C11<30%),((C11*10)-0.5)*G11,IF(C11>=30%,2.5*G11)))","v":2.5},2.5,-1,1]
[null,"ROE",0.04,{"$f":"IF(C12<8%,(C12/8%-1)*G12,IF(AND(C12>=8%,C12<28%),((C12*10)-0.8)*G12,IF(C12>=28%,2*G12)))","v":-0.5},2,-1,1]
["성장성","매출액증가율",{"$f":"(B4-B5)/B5","v":0.83333333333333337},1,1,-1,1]
[null,"영업이익증가율",{"$f":"(B2-B3)/B3","v":-0.77272727272727271},1,1,-1,1]
["안정성","유동비율",{"$f":"(E2/E3)*100","v":98.470012239902076},{"$f":"IF(C15<100,(C15/100-1)*G15,IF(AND(C15>=100,C15<300),(C15/100)*G15,IF(C15>=300,3*G15)))","v":-1.5299877600979284E-2},1,-1,1]
[null,"부채비율",{"$f":"(E4/E5)*100","v":109.37704918032787},{"$f":"IF(C16<100,1-(C16/100)*G16,IF(AND(C16>=100,C16<300),(1-(C16/100))*G16,IF(C16>=300,-1*G16)))","v":-9.3770491803278677E-2},1,-1,1]
[null,"이자보상배율",{"$f":"B2/E6","v":0.86956521739130432},{"$f":"IF(C17<1,C17/6-1*G17,IF(AND(C17>=1,C17<6),(C17/6)*G17,IF(C17>=6,1*G17)))","v":-0.85507246376811596},1,-1,1]
[null,"자본유보율",1216.9000000000001,{"$f":"IF(C18<500,(C18/500)-1*G18,IF(AND(C18>=500,C18<1000),(C18/500)-1*G18,IF(C18>=1000,1*G18)))","v":1},null,null,1]

{"sheet":"D사","index":4,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["D 사"]
["영업이익(t)",50,null,"유동자산",1619]
["영업이익(t-1)",186,null,"유동부채",1644]
["매출액(t)",120,null,"부채총계",1678]
["매출액(t-1)",70,null,"자본총계",1535]
["당기순이익",191,null,"이자비용",56]
[]
[]
[]
[null,"항목","수치","판정점수","최고점수","최저점수","가중치"]
["수익성","영업이익률",{"$f":"B2/B4","v":0.41666666666666669},{"$f":"IF(C11<5%,(C11/5%-1)*G11,IF(AND(C11>=5%,C11<30%),((C11*10)-0.5)*G11,IF(C11>=30%,2.5*G11)))","v":2.5},2.5,-1,1]
[null,"ROE",0.04,{"$f":"IF(C12<8%,(C12/8%-1)*G12,IF(AND(C12>=8%,C12<28%),((C12*10)-0.8)*G12,IF(C12>=28%,2*G12)))","v":-0.5},2,-1,1]
["성장성","매출액증가율",{"$f":"(B4-B5)/B5","v":0.7142857142857143},1,1,-1,1]
[null,"영업이익증가율",{"$f":"(B2-B3)/B3","v":-0.73118279569892475},1,1,-1,1]
["안정성","유동비율",{"$f":"(E2/E3)*100","v":98.479318734793182},{"$f":"IF(C15<100,(C15/100-1)*G15,IF(AND(C15>=100,C15<300),(C15/100)*G15,IF(C15>=300,3*G15)))","v":-1.5206812652068136E-2},1,-1,1]
[null,"부채비율",{"$f":"(E4/E5)*100","v":109.31596091205211},{"$f":"IF(C16<100,1-(C16/100)*G16,IF(AND(C16>=100,C16<300),(1-(C16/100))*G16,IF(C16>=300,-1*G16)))","v":-9.3159609120521125E-2},1,-1,1]
[null,"이자보상배율",{"$f":"B2/E6","v":0.8928571428571429},{"$f":"IF(C17<1,C17/6-1*G17,IF(AND(C17>=1,C17<6),(C17/6)*G17,IF(C17>=6,1*G17)))","v":-0.85119047619047616},1,-1,1]
[null,"자본유보율",1216.9000000000001,{"$f":"IF(C18<500,(C18/500)-1*G18,IF(AND(C18>=500,C18<1000),(C18/500)-1*G18,IF(C18>=1000,1*G18)))","v":1},null,null,1]