[{"data":1,"prerenderedAt":721},["ShallowReactive",2],{"content-/proportional-scaling-logic":3,"all-pages-for-dir":698,"related-/proportional-scaling-logic":699,"og-image-/proportional-scaling-logic":720},{"id":4,"title":5,"body":6,"category":683,"concepts":683,"description":684,"extension":685,"meta":686,"navigation":687,"ogImage":683,"path":688,"project_name":683,"published":689,"publishedAt":690,"seo":691,"source":683,"stem":692,"tags":693,"todo":683,"unpublished":689,"updatedAt":690,"__hash__":697},"pages/2025-12/2025-12-19/proportional-scaling-logic.md","比例縮尺財務諸表のスケーリングロジック",{"type":7,"value":8,"toc":669},"minimark",[9,12,16,20,23,28,253,257,363,374,378,472,475,479,482,487,531,549,554,562,565,572,576,582,585,588,591,616,621,638,641,665],[10,11,5],"h1",{"id":5},[13,14,15],"h2",{"id":15},"概要",[17,18,19],"p",{},"比例縮尺財務諸表では、貸借対照表（BS）と損益計算書（PL）を同じスケールで描画することで、企業の財務状況を視覚的に比較できるようにしています。",[13,21,22],{"id":22},"スケーリングの基準",[24,25,27],"h3",{"id":26},"globalmaxvalue-の計算","globalMaxValue の計算",[29,30,35],"pre",{"className":31,"code":32,"language":33,"meta":34,"style":34},"language-typescript shiki shiki-themes vitesse-light vitesse-light","const globalMaxValue = computed(() => {\n  // 全企業・全期間の総資産と収益の最大値を取得\n  let maxValue = 0\n  for (const company of companies) {\n    for (const period of company.periods) {\n      const totalAssets = getTotalAssets(period)  // 総資産\n      const revenue = period.pl.revenue           // 収益\n      maxValue = Math.max(maxValue, totalAssets, revenue)\n    }\n  }\n  return maxValue\n})\n","typescript","",[36,37,38,68,75,90,116,143,167,192,226,232,238,247],"code",{"__ignoreMap":34},[39,40,43,47,51,55,59,62,65],"span",{"class":41,"line":42},"line",1,[39,44,46],{"class":45},"stQ0i","const ",[39,48,50],{"class":49},"s4oTP","globalMaxValue",[39,52,54],{"class":53},"shFtX"," =",[39,56,58],{"class":57},"senZ8"," computed",[39,60,61],{"class":53},"(()",[39,63,64],{"class":53}," =>",[39,66,67],{"class":53}," {\n",[39,69,71],{"class":41,"line":70},2,[39,72,74],{"class":73},"sxvE3","  // 全企業・全期間の総資産と収益の最大値を取得\n",[39,76,78,81,84,86],{"class":41,"line":77},3,[39,79,80],{"class":45},"  let ",[39,82,83],{"class":49},"maxValue",[39,85,54],{"class":53},[39,87,89],{"class":88},"sM54T"," 0\n",[39,91,93,97,100,102,105,108,111,114],{"class":41,"line":92},4,[39,94,96],{"class":95},"sHkkW","  for",[39,98,99],{"class":53}," (",[39,101,46],{"class":45},[39,103,104],{"class":49},"company",[39,106,107],{"class":45}," of ",[39,109,110],{"class":49},"companies",[39,112,113],{"class":53},")",[39,115,67],{"class":53},[39,117,119,122,124,126,129,131,133,136,139,141],{"class":41,"line":118},5,[39,120,121],{"class":95},"    for",[39,123,99],{"class":53},[39,125,46],{"class":45},[39,127,128],{"class":49},"period",[39,130,107],{"class":45},[39,132,104],{"class":49},[39,134,135],{"class":53},".",[39,137,138],{"class":49},"periods",[39,140,113],{"class":53},[39,142,67],{"class":53},[39,144,146,149,152,154,157,160,162,164],{"class":41,"line":145},6,[39,147,148],{"class":45},"      const ",[39,150,151],{"class":49},"totalAssets",[39,153,54],{"class":53},[39,155,156],{"class":57}," getTotalAssets",[39,158,159],{"class":53},"(",[39,161,128],{"class":49},[39,163,113],{"class":53},[39,165,166],{"class":73},"  // 総資産\n",[39,168,170,172,175,177,180,182,185,187,189],{"class":41,"line":169},7,[39,171,148],{"class":45},[39,173,174],{"class":49},"revenue",[39,176,54],{"class":53},[39,178,179],{"class":49}," period",[39,181,135],{"class":53},[39,183,184],{"class":49},"pl",[39,186,135],{"class":53},[39,188,174],{"class":49},[39,190,191],{"class":73},"           // 収益\n",[39,193,195,198,200,203,205,208,210,212,215,218,220,223],{"class":41,"line":194},8,[39,196,197],{"class":49},"      maxValue",[39,199,54],{"class":53},[39,201,202],{"class":49}," Math",[39,204,135],{"class":53},[39,206,207],{"class":57},"max",[39,209,159],{"class":53},[39,211,83],{"class":49},[39,213,214],{"class":53},",",[39,216,217],{"class":49}," totalAssets",[39,219,214],{"class":53},[39,221,222],{"class":49}," revenue",[39,224,225],{"class":53},")\n",[39,227,229],{"class":41,"line":228},9,[39,230,231],{"class":53},"    }\n",[39,233,235],{"class":41,"line":234},10,[39,236,237],{"class":53},"  }\n",[39,239,241,244],{"class":41,"line":240},11,[39,242,243],{"class":95},"  return",[39,245,246],{"class":49}," maxValue\n",[39,248,250],{"class":41,"line":249},12,[39,251,252],{"class":53},"})\n",[24,254,256],{"id":255},"bs貸借対照表の高さ計算","BS（貸借対照表）の高さ計算",[29,258,260],{"className":31,"code":259,"language":33,"meta":34,"style":34},"const getBsHeight = (company): number => {\n  const totalAssets = getTotalAssets(company.currentData)  // 総資産\n  const scaleFactor = totalAssets / globalMaxValue\n  const availableHeight = maxHeight - TITLE_RESERVE\n  return availableHeight * scaleFactor\n}\n",[36,261,262,286,310,327,345,358],{"__ignoreMap":34},[39,263,264,266,269,271,273,275,278,282,284],{"class":41,"line":42},[39,265,46],{"class":45},[39,267,268],{"class":57},"getBsHeight",[39,270,54],{"class":53},[39,272,99],{"class":53},[39,274,104],{"class":49},[39,276,277],{"class":53},"):",[39,279,281],{"class":280},"sSkh3"," number",[39,283,64],{"class":53},[39,285,67],{"class":53},[39,287,288,291,293,295,297,299,301,303,306,308],{"class":41,"line":70},[39,289,290],{"class":45},"  const ",[39,292,151],{"class":49},[39,294,54],{"class":53},[39,296,156],{"class":57},[39,298,159],{"class":53},[39,300,104],{"class":49},[39,302,135],{"class":53},[39,304,305],{"class":49},"currentData",[39,307,113],{"class":53},[39,309,166],{"class":73},[39,311,312,314,317,319,321,324],{"class":41,"line":77},[39,313,290],{"class":45},[39,315,316],{"class":49},"scaleFactor",[39,318,54],{"class":53},[39,320,217],{"class":49},[39,322,323],{"class":45}," / ",[39,325,326],{"class":49},"globalMaxValue\n",[39,328,329,331,334,336,339,342],{"class":41,"line":92},[39,330,290],{"class":45},[39,332,333],{"class":49},"availableHeight",[39,335,54],{"class":53},[39,337,338],{"class":49}," maxHeight",[39,340,341],{"class":45}," - ",[39,343,344],{"class":49},"TITLE_RESERVE\n",[39,346,347,349,352,355],{"class":41,"line":118},[39,348,243],{"class":95},[39,350,351],{"class":49}," availableHeight",[39,353,354],{"class":45}," * ",[39,356,357],{"class":49},"scaleFactor\n",[39,359,360],{"class":41,"line":145},[39,361,362],{"class":53},"}\n",[17,364,365,369,370,373],{},[366,367,368],"strong",{},"重要",": BSの高さは ",[366,371,372],{},"総資産"," で決まり、純資産ではありません。",[24,375,377],{"id":376},"pl損益計算書の高さ計算","PL（損益計算書）の高さ計算",[29,379,381],{"className":31,"code":380,"language":33,"meta":34,"style":34},"const getPlHeight = (company): number => {\n  const revenue = company.currentData.pl.revenue  // 収益\n  const scaleFactor = revenue / globalMaxValue\n  const availableHeight = maxHeight - TITLE_RESERVE\n  return availableHeight * scaleFactor\n}\n",[36,382,383,404,430,444,458,468],{"__ignoreMap":34},[39,384,385,387,390,392,394,396,398,400,402],{"class":41,"line":42},[39,386,46],{"class":45},[39,388,389],{"class":57},"getPlHeight",[39,391,54],{"class":53},[39,393,99],{"class":53},[39,395,104],{"class":49},[39,397,277],{"class":53},[39,399,281],{"class":280},[39,401,64],{"class":53},[39,403,67],{"class":53},[39,405,406,408,410,412,415,417,419,421,423,425,427],{"class":41,"line":70},[39,407,290],{"class":45},[39,409,174],{"class":49},[39,411,54],{"class":53},[39,413,414],{"class":49}," company",[39,416,135],{"class":53},[39,418,305],{"class":49},[39,420,135],{"class":53},[39,422,184],{"class":49},[39,424,135],{"class":53},[39,426,174],{"class":49},[39,428,429],{"class":73},"  // 収益\n",[39,431,432,434,436,438,440,442],{"class":41,"line":77},[39,433,290],{"class":45},[39,435,316],{"class":49},[39,437,54],{"class":53},[39,439,222],{"class":49},[39,441,323],{"class":45},[39,443,326],{"class":49},[39,445,446,448,450,452,454,456],{"class":41,"line":92},[39,447,290],{"class":45},[39,449,333],{"class":49},[39,451,54],{"class":53},[39,453,338],{"class":49},[39,455,341],{"class":45},[39,457,344],{"class":49},[39,459,460,462,464,466],{"class":41,"line":118},[39,461,243],{"class":95},[39,463,351],{"class":49},[39,465,354],{"class":45},[39,467,357],{"class":49},[39,469,470],{"class":41,"line":145},[39,471,362],{"class":53},[13,473,474],{"id":474},"よくある誤解",[24,476,478],{"id":477},"純資産と収益が近いのにbsとplの高さが違う","「純資産と収益が近いのにBSとPLの高さが違う」",[17,480,481],{},"これは誤解です。",[17,483,484],{},[366,485,486],{},"例: Micron Technology (MU) 2018年",[488,489,490,503],"table",{},[491,492,493],"thead",{},[494,495,496,500],"tr",{},[497,498,499],"th",{},"項目",[497,501,502],{},"金額 ($M)",[504,505,506,515,523],"tbody",{},[494,507,508,512],{},[509,510,511],"td",{},"総資産 (Total Assets)",[509,513,514],{},"43,376",[494,516,517,520],{},[509,518,519],{},"純資産 (Equity)",[509,521,522],{},"33,261",[494,524,525,528],{},[509,526,527],{},"収益 (Revenue)",[509,529,530],{},"30,391",[532,533,534,542],"ul",{},[535,536,537,538,541],"li",{},"純資産と収益の差: 33,261 - 30,391 = ",[366,539,540],{},"2,870"," (約3,000)",[535,543,544,545,548],{},"しかし、BSの高さは ",[366,546,547],{},"総資産 (43,376)"," で決まる",[17,550,551],{},[366,552,553],{},"正しい比率計算:",[29,555,560],{"className":556,"code":558,"language":559},[557],"language-text","PLの高さ / BSの高さ = 収益 / 総資産\n                    = 30,391 / 43,376\n                    = 0.70 (70%)\n","text",[36,561,558],{"__ignoreMap":34},[17,563,564],{},"つまり、PLはBSの約70%の高さになるのが正しい比例縮尺です。",[17,566,567],{},[568,569],"img",{"alt":570,"src":571},"alt text","/2025-12/2025-12-19/image-1.png",[24,573,575],{"id":574},"bsの構成貸方側","BSの構成（貸方側）",[29,577,580],{"className":578,"code":579,"language":559},[557],"総資産 = 流動負債 + 固定負債 + 純資産\n43,376 = 5,757 + 4,358 + 33,261\n",[36,581,579],{"__ignoreMap":34},[17,583,584],{},"純資産はBSの一部であり、BSの高さを決めるのは総資産（借方側の合計）である。",[13,586,587],{"id":587},"検証方法",[17,589,590],{},"比例縮尺が正しいかを検証するには：",[592,593,594,604,610,613],"ol",{},[535,595,596,597,599,600,603],{},"対象期間の ",[366,598,372],{}," と ",[366,601,602],{},"収益"," を取得",[535,605,606,609],{},[36,607,608],{},"収益 / 総資産"," の比率を計算",[535,611,612],{},"画面上のPLとBSの高さ比率と比較",[535,614,615],{},"誤差が1%未満なら正常",[17,617,618],{},[366,619,620],{},"検証例 (WBD 2024年):",[532,622,623,626,629,632,635],{},[535,624,625],{},"総資産: 104,938",[535,627,628],{},"収益: 39,566",[535,630,631],{},"期待比率: 39,566 / 104,938 = 0.3771",[535,633,634],{},"実測比率: 0.3806",[535,636,637],{},"誤差: 0.35% ✓",[13,639,640],{"id":640},"関連ファイル",[532,642,643],{},[535,644,645,648],{},[36,646,647],{},"apps/web/app/components/financial-quiz/ProportionalFinancialStatementsAnimated.vue",[532,649,650,655,660],{},[535,651,652,654],{},[36,653,50],{}," computed: 行 ~200",[535,656,657,659],{},[36,658,268],{}," 関数: 行 ~220",[535,661,662,664],{},[36,663,389],{}," 関数: 行 ~230",[666,667,668],"style",{},"html pre.shiki code .stQ0i, html code.shiki .stQ0i{--shiki-default:#AB5959;--shiki-dark:#AB5959}html pre.shiki code .s4oTP, html code.shiki .s4oTP{--shiki-default:#B07D48;--shiki-dark:#B07D48}html pre.shiki code .shFtX, html code.shiki .shFtX{--shiki-default:#999999;--shiki-dark:#999999}html pre.shiki code .senZ8, html code.shiki .senZ8{--shiki-default:#59873A;--shiki-dark:#59873A}html pre.shiki code .sxvE3, html code.shiki .sxvE3{--shiki-default:#A0ADA0;--shiki-dark:#A0ADA0}html pre.shiki code .sM54T, html code.shiki .sM54T{--shiki-default:#2F798A;--shiki-dark:#2F798A}html pre.shiki code .sHkkW, html code.shiki .sHkkW{--shiki-default:#1E754F;--shiki-dark:#1E754F}html .default .shiki span {color: var(--shiki-default);background: var(--shiki-default-bg);font-style: var(--shiki-default-font-style);font-weight: var(--shiki-default-font-weight);text-decoration: var(--shiki-default-text-decoration);}html .shiki span {color: var(--shiki-default);background: var(--shiki-default-bg);font-style: var(--shiki-default-font-style);font-weight: var(--shiki-default-font-weight);text-decoration: var(--shiki-default-text-decoration);}html .dark .shiki span {color: var(--shiki-dark);background: var(--shiki-dark-bg);font-style: var(--shiki-dark-font-style);font-weight: var(--shiki-dark-font-weight);text-decoration: var(--shiki-dark-text-decoration);}html.dark .shiki span {color: var(--shiki-dark);background: var(--shiki-dark-bg);font-style: var(--shiki-dark-font-style);font-weight: var(--shiki-dark-font-weight);text-decoration: var(--shiki-dark-text-decoration);}html pre.shiki code .sSkh3, html code.shiki .sSkh3{--shiki-default:#2E8F82;--shiki-dark:#2E8F82}",{"title":34,"searchDepth":70,"depth":70,"links":670},[671,672,677,681,682],{"id":15,"depth":70,"text":15},{"id":22,"depth":70,"text":22,"children":673},[674,675,676],{"id":26,"depth":77,"text":27},{"id":255,"depth":77,"text":256},{"id":376,"depth":77,"text":377},{"id":474,"depth":70,"text":474,"children":678},[679,680],{"id":477,"depth":77,"text":478},{"id":574,"depth":77,"text":575},{"id":587,"depth":70,"text":587},{"id":640,"depth":70,"text":640},null,"BSとPLの高さ計算ロジックの解説","md",{},true,"/proportional-scaling-logic",false,"2025-12-19T00:00:00.000Z",{"title":5,"description":684},"2025-12/2025-12-19/proportional-scaling-logic",[694,695,696],"財務分析","比例縮尺","技術ドキュメント","KReHfHzXhntJEJbxqL7BwEoOfhlNmFwZeMSTiDSjQeE",[],[700,704,708,712,716],{"title":701,"path":702,"publishedAt":703},"投資の名著の知見を財務諸表教材に統合した話 — 数値ベンチマークと逆張りの読み方をコラム＋figureで補う","/investor-knowledge-into-financial-textbook","2026-05-25T00:00:00.000Z",{"title":705,"path":706,"publishedAt":707},"EDINET財務データの可視化ページを新規実装 -- ウォーターフォール・比例縮尺BS/PL・時系列チャートの3カラム構成","/edinet-financial-visualization","2026-04-11T00:00:00.000Z",{"title":709,"path":710,"publishedAt":711},"EDINET API で会計ソフト4社の財務データを取得・比較した記録","/edinet-api-accounting-sw-comparison","2026-03-25T00:00:00.000Z",{"title":713,"path":714,"publishedAt":715},"マネーフォワード vs freee 財務データ比較 - 数字で見る両社の経営戦略の違い","/2026-03-24-mf-vs-freee","2026-03-24T00:00:00.000Z",{"title":717,"path":718,"publishedAt":719},"JSONデータのソースURL検証ワークフロー","/json-source-validation-workflow","2026-01-04T00:00:00.000Z","https://log.eurekapu.com/og/blog/proportional-scaling-logic.png?v=2025-12-19T00%3A00%3A00.000Z&title=%E6%AF%94%E4%BE%8B%E7%B8%AE%E5%B0%BA%E8%B2%A1%E5%8B%99%E8%AB%B8%E8%A1%A8%E3%81%AE%E3%82%B9%E3%82%B1%E3%83%BC%E3%83%AA%E3%83%B3%E3%82%B0%E3%83%AD%E3%82%B8%E3%83%83%E3%82%AF&author=Kei%20Komatsu&sig=cd16450863d60013",1785654683339]