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<url>
	<loc>https://www.sp-21.com/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/img/menu_btn.png</image:loc>
		<image:caption>メニュー</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/top/title-image_for-business.jpg</image:loc>
		<image:caption>企業の方</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/top/title_img_for_consultant.jpg</image:loc>
		<image:caption>公認会計士・税理士・コンサルタントの方</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/top/soudan.png</image:loc>
		<image:caption>貴方の問題意識、課題解決のために企業診断ソフト SPLENDID21 をご活用ください</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/mnav_master/mnav_trial_btn01.png</image:loc>
		<image:caption>無料トライアルに申し込む</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/top/top_ban_sun.jpg</image:loc>
		<image:caption>サンミラー くわしく見る</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/top/top_ban_sakura.jpg</image:loc>
		<image:caption>飲食衛星さくら くわしく見る</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/top/top_ban_vis.jpg</image:loc>
		<image:caption>Visualization くわしく見る</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/top/Mnavi-master_banner.jpg</image:loc>
		<image:caption>Mナビマスター くわしく見る</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/top/top_ban_mnavearly.jpg</image:loc>
		<image:caption>Mナビアーリー くわしく見る</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/img/icon_google.png</image:loc>
		<image:caption>Google+で共有</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/img/icon_facebook.png</image:loc>
		<image:caption>Facebookで共有</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/img/icon_twitter.png</image:loc>
		<image:caption>twitterで共有</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/footer/footer_c1.png</image:loc>
		<image:caption>自社経営診断・競合他社分析について、
遠慮なくご相談ください。
経営分析の専門家である私たちが全力で
サポートします。</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/footer/footer_c2.png</image:loc>
		<image:caption>株式会社SPLENDID21は、経営の「見える化」を支援し、
貴社の既存・発展に寄与いたします。</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/footer/footer_btn.png</image:loc>
		<image:caption>お問い合わせページへ</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/footer/footer_logo.png</image:loc>
		<image:caption>株式会社SPLENDID21</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/</image:loc>
		<image:title>経営診断（経営分析）ソフトなら、SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/products.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/products.php</image:loc>
		<image:title>取扱製品一覧 ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/Business-analysis.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/sunmirror.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/sun/sun_header.png</image:loc>
		<image:caption>SPLENDID21サンミラー</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/sun/sun_onayami_after.png</image:loc>
		<image:caption>サンミラーが、これらのお悩みを解決します！</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/mnav_master/mnav_feature_no01.png</image:loc>
		<image:caption>特徴1</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/mnav_master/mnav_feature_no02.png</image:loc>
		<image:caption>特徴2</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/mnav_master/mnav_feature_no03.png</image:loc>
		<image:caption>特徴3</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/mnav_master/mnav_feature_no04.png</image:loc>
		<image:caption>特徴4</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/mnav_master/mnav_feature_no05.png</image:loc>
		<image:caption>特徴5</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/mnav_master/mnav_flow_btn.png</image:loc>
		<image:caption>無料トライアルに申し込む</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/sunmirror.php</image:loc>
		<image:title>サンミラー ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/sakura.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/sakura/sakura_header.png</image:loc>
		<image:caption>SPLENDID21 飲食衛星さくら</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/sakura/sakura_onayami_after.png</image:loc>
		<image:caption>飲食衛星さくらが、これらのお悩みを解決します！</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/sakura.php</image:loc>
		<image:title>衛星さくら ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/Visualization.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/visualization/vis_header.png</image:loc>
		<image:caption>SPLENDID21 Visualization</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/visualization/vis_onayami_after.png</image:loc>
		<image:caption>Visualizationが、これらのお悩みを解決します！</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/Visualization.php</image:loc>
		<image:title>Visualization ver.2 ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/Mnavi.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/mnav_master/mnav_header.png</image:loc>
		<image:caption>SPLENDID21 Mナビマスター</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/mnav_master/mnav_onayami_after.png</image:loc>
		<image:caption>Mナビマスターが、これらのお悩みを解決します！</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/Mnavi.php</image:loc>
		<image:title>Mナビ マスター ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/Mnavi_early.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/mnav_master/mnav_early_header.png</image:loc>
		<image:caption>Mナビアーリー</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/data/images/mnav_master/mnav_early_onayami_after.png</image:loc>
		<image:caption>Mナビアーリーが、これらのお悩みを解決します！</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/Mnavi_early.php</image:loc>
		<image:title>Mナビ アーリー ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/jirei.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/faq.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/faq.php</image:loc>
		<image:title>よくある質問 ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/flow.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/flow.php</image:loc>
		<image:title>導入までの流れ ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/company.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/images/sub_2a.jpg</image:loc>
		<image:caption>株式会社 SPLENDID21　代表取締役 山本純子</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/company.php</image:loc>
		<image:title>会社案内 ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/mailform.php?id=1</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/img/icon_optional.png</image:loc>
		<image:caption>任意</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/img/icon_required.png</image:loc>
		<image:caption>必須</image:caption>
	</image:image>
	<image:image>
		<image:loc>https://www.sp-21.com/mailform.php</image:loc>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/mailform.php?id=2</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/seminar.php?id=1</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/seminar.php</image:loc>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/seminar_list.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/seminar_list.php</image:loc>
		<image:title>企業向けセミナー ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/seminar2.php?id=1</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/seminar2.php</image:loc>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/seminar2_list.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/seminar2_list.php</image:loc>
		<image:title>士業向けセミナー ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/SPLENDID21.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/SPLENDID21.php</image:loc>
		<image:title>SPLENDID21について ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>https://www.sp-21.com/accessmap.php</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>https://www.sp-21.com/accessmap.php</image:loc>
		<image:title>アクセスマップ ｜ SPLENDID21</image:title>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856274</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/10/ダイフク-2-650x330.jpg</image:loc>
		<image:caption>ダイフク営業効率</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/09/森永製菓営業・資本・生産効率-650x330.png</image:loc>
		<image:caption>森永製菓営業・資本・生産効率</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/06/阪神電鉄アイキャッチ-650x330.png</image:loc>
		<image:caption>阪神電車　分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/10/ダイフク-2-60x60.jpg</image:loc>
		<image:caption>ダイフク営業効率</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/09/森永製菓営業・資本・生産効率-60x60.png</image:loc>
		<image:caption>森永製菓営業・資本・生産効率</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/06/阪神電鉄アイキャッチ-60x60.png</image:loc>
		<image:caption>阪神電車　分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/10/ダイフク-2-150x112.jpg</image:loc>
		<image:caption>ダイフク営業効率</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/09/森永製菓営業・資本・生産効率-150x112.png</image:loc>
		<image:caption>森永製菓営業・資本・生産効率</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/07/ココカラファイン営業・資本・生産-150x112.png</image:loc>
		<image:caption>ココカラファイン営業・資本・生産効率</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/06/阪神電鉄アイキャッチ-150x112.png</image:loc>
		<image:caption>阪神電車　分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/10/ダイフク-2-280x210.jpg</image:loc>
		<image:caption>ダイフク営業効率</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/04/三越伊勢丹-2-150x112.jpg</image:loc>
		<image:caption>三越伊勢丹営業効率グラフ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/02/ココカラ2営業-150x112.jpg</image:loc>
		<image:caption>ココカラファイン利益率分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/06/阪神電鉄アイキャッチ-280x210.png</image:loc>
		<image:caption>阪神電車　分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2016/03/124001-150x112.png</image:loc>
		<image:caption>ツバキ・ナカシマ・時系列分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2016/02/123001-150x112.png</image:loc>
		<image:caption>セーラー万年筆・時系列分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2015/08/117001-150x112.png</image:loc>
		<image:caption>ワタミ時系列分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2015/04/113001-150x112.png</image:loc>
		<image:caption>大塚家具時系列分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/wordpress-popular-posts/16-featured-15x15.png</image:loc>
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<url>
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		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
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		<image:caption>ヴィレッジヴァンガード分析</image:caption>
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<url>
	<loc>http://www.sp-21.com/column/2009/12/15/%e7%a9%8d%e6%a5%b5%e6%8a%95%e8%b3%87%e3%81%a7%e5%a2%97%e5%8f%8e%e3%82%92%e9%81%94%e6%88%90%e3%81%99%e3%82%8b%e3%82%82%e6%b5%81%e5%8b%95%e6%af%94%e7%8e%87%e6%82%aa%e5%8c%96%e3%80%80%e3%82%aa%e3%83%aa/</loc>
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<url>
	<loc>http://www.sp-21.com/column/2010/01/15/%e7%8a%b6%e6%b3%81%e5%ae%9a%e7%be%a9%e8%83%bd%e5%8a%9b%e3%82%92%e9%ab%98%e3%82%81%e3%82%8b%e3%80%80splendid21news%e7%ac%ac50%e5%9b%9e%e8%a8%98%e5%bf%b5%e5%8f%b7%e3%80%902010%e5%b9%b41%e6%9c%8815/</loc>
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		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
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	<lastmod>2017-11-17</lastmod>
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		<image:caption>あきんどスシロー分析</image:caption>
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		<image:caption>店舗別売上推移グラフ</image:caption>
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		<image:caption>あきんどスシロー売上高利益率データ</image:caption>
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<url>
	<loc>http://www.sp-21.com/column/2009/09/15/%e6%97%a5%e6%b8%85%e9%a3%9f%e5%93%81%e3%83%9b%e3%83%bc%e3%83%ab%e3%83%87%e3%82%a3%e3%83%b3%e3%82%b0%e3%82%b9%e3%80%80%e3%83%aa%e3%83%bc%e3%83%9e%e3%83%b3%e3%82%b7%e3%83%a7%e3%83%83%e3%82%af%e4%b8%8b/</loc>
	<lastmod>2017-11-17</lastmod>
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		<image:caption>日清食品分析</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/09/46002.png</image:loc>
		<image:caption>日清食品売上高利益率時系列データ</image:caption>
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		<image:caption>日清食品試験研究費率・拡販比率</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/09/46004.png</image:loc>
		<image:caption>日清食品株価</image:caption>
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<url>
	<loc>http://www.sp-21.com/column/2009/10/15/%e3%82%b7%e3%83%9e%e3%83%8e/</loc>
	<lastmod>2017-11-17</lastmod>
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		<image:caption>シマノ分析</image:caption>
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		<image:caption>シマノ売上高利益率時系列データ</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/10/47003.png</image:loc>
		<image:caption>シマノリスクヘッジ</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/10/47004.png</image:loc>
		<image:caption>シマノ株価</image:caption>
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	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/10/47005.png</image:loc>
		<image:caption>シマノ資本政策</image:caption>
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<url>
	<loc>http://www.sp-21.com/column/2009/07/15/%e3%83%95%e3%82%a1%e3%83%bc%e3%82%b9%e3%83%88%e3%83%aa%e3%83%86%e3%82%a4%e3%83%aa%e3%83%b3%e3%82%b0/</loc>
	<lastmod>2017-11-17</lastmod>
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		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
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	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/07/44001.png</image:loc>
		<image:caption>ファーストリテイリング分析</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/07/44002.png</image:loc>
		<image:caption>ファーストリテイリング売上高利益率時系列データ</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/07/44003.png</image:loc>
		<image:caption>ファーストリテイリング従業員数・正社員割合推移</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/07/44004.png</image:loc>
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</url>
<url>
	<loc>http://www.sp-21.com/column/2009/06/15/%e3%83%88%e3%83%a8%e3%82%bf%e3%82%92%e3%83%99%e3%83%b3%e3%83%81%e3%83%9e%e3%83%bc%e3%82%af%e3%81%99%e3%82%8b%e3%83%ad%e3%83%83%e3%82%af%e3%83%95%e3%82%a3%e3%83%bc%e3%83%ab%e3%83%89/</loc>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/06/43001.png</image:loc>
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		<image:caption>ロックフィールド売上高利益率時系列データ</image:caption>
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	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/06/43003.png</image:loc>
		<image:caption>ロックフィールド業態別売上高推移</image:caption>
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	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/06/43004.png</image:loc>
		<image:caption>RF1売上高・店舗数推移</image:caption>
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</url>
<url>
	<loc>http://www.sp-21.com/column/2009/04/15/%e3%83%a6%e3%83%8b%e3%83%bb%e3%83%81%e3%83%a3%e3%83%bc%e3%83%a0%e3%80%80%e8%b2%a1%e5%8b%99%e5%88%86%e6%9e%90%e6%8c%87%e6%a8%99%e3%81%a7%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e6%88%a6%e7%95%a5/</loc>
	<lastmod>2017-11-17</lastmod>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856391</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/04/41002.png</image:loc>
		<image:caption>ユニ・チャーム売上高営業利益率時系列データ</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/04/41003.png</image:loc>
		<image:caption>ユニ・チャーム売上高利益率グラフ</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/04/41004.png</image:loc>
		<image:caption>ユニ・チャーム商品別売上高推移</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/04/41005.png</image:loc>
		<image:caption>ユニ・チャーム地域別売上高・利益率推移</image:caption>
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</url>
<url>
	<loc>http://www.sp-21.com/column/2009/05/15/%e3%83%a2%e3%83%ad%e3%82%be%e3%83%95%e3%80%80%e5%be%93%e6%a5%ad%e5%93%a1%e8%8b%a5%e8%bf%94%e3%82%8a%e3%81%a7%e5%96%b6%e6%a5%ad%e5%8a%b9%e7%8e%87%e6%94%b9%e5%96%84/</loc>
	<lastmod>2017-11-17</lastmod>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/05/42001.png</image:loc>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/05/42002.png</image:loc>
		<image:caption>モロゾフ売上高利益率時系列データ</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/05/42004.png</image:loc>
		<image:caption>モロゾフ平均年齢・勤続年数</image:caption>
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</url>
<url>
	<loc>http://www.sp-21.com/column/2009/03/15/%e3%82%b3%e3%83%8b%e3%82%ab%e3%83%9f%e3%83%8e%e3%83%ab%e3%82%bf/</loc>
	<lastmod>2017-11-17</lastmod>
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		<image:caption>コニカミノルタ売上高営業利益率時系列データ</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/03/40004.png</image:loc>
		<image:caption>合併まえミノルタ分析</image:caption>
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</url>
<url>
	<loc>http://www.sp-21.com/column/2009/02/15/%e5%a3%b1%e7%95%aa%e5%b1%8b%e3%80%80%e4%ba%ba%e6%9d%90%e8%82%b2%e6%88%90%e3%81%8c%e3%82%82%e3%81%9f%e3%82%89%e3%81%99%e5%a2%97%e5%8f%8e%e5%a2%97%e7%9b%8a/</loc>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/02/39002.png</image:loc>
		<image:caption>壱番屋売上高営業利益率時系列データ</image:caption>
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	<loc>http://www.sp-21.com/column/2009/01/15/%e5%a4%a7%e5%a1%9a%e5%95%86%e4%bc%9a%e3%80%80vs%e3%80%80%e6%97%a5%e6%9c%ac%e3%83%a6%e3%83%8b%e3%82%b7%e3%82%b9%e3%80%80%e5%a3%b2%e4%b8%8a%e9%ab%98%e5%a2%97%e5%8a%a0%e7%8e%87%ef%bc%9c%e7%b5%8c%e5%b8%b8/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
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		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
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		<image:caption>大塚商会・日本ユニシス売上高利益率時系列データ</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/01/38004.png</image:loc>
		<image:caption>売上高増加率・経常利益増加率の不等式</image:caption>
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<url>
	<loc>http://www.sp-21.com/column/2008/12/15/%e6%97%a5%e6%9c%ac%e9%9b%bb%e7%94%a3%e3%82%b5%e3%83%bc%e3%83%9c%e3%80%80%e4%ba%ba%e6%9d%90%e6%b4%bb%e7%94%a8%e3%81%8b%e3%82%89%e3%81%aev%e5%ad%97%e5%9b%9e%e5%be%a9/</loc>
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		<image:caption>日本電産サーボ分析</image:caption>
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		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/12/37002.png</image:loc>
		<image:caption>日本電産サーボ売上高利益率グラフ</image:caption>
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		<image:caption>日本電産分析</image:caption>
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<url>
	<loc>http://www.sp-21.com/column/2008/11/15/%e3%83%8b%e3%83%83%e3%82%bb%e3%83%b3%e3%80%80%e3%83%93%e3%82%b8%e3%83%8d%e3%82%b9%e3%83%a2%e3%83%87%e3%83%ab%e5%8a%a3%e5%8c%96%e3%81%ab%e3%81%a9%e3%81%86%e5%af%be%e5%bf%9c%e3%81%97%e3%81%9f%e3%81%8b/</loc>
	<lastmod>2017-11-17</lastmod>
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	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/11/36001.png</image:loc>
		<image:caption>ニッセン分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/11/36002.png</image:loc>
		<image:caption>ニッセン・シャディとの比較分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/11/36003.png</image:loc>
		<image:caption>ニッセン売上高利益率時系列データ1</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/11/36004.png</image:loc>
		<image:caption>ニッセン売上高利益率時系列データ2</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/11/36005.png</image:loc>
		<image:caption>ニッセン資金繰り分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/11/36006.png</image:loc>
		<image:caption>ニッセン資金関連データ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2008/09/15/%e6%9d%b1%e4%ba%ac%e3%82%b9%e3%82%bf%e3%82%a4%e3%83%ab%e3%80%80%e8%b2%a1%e5%8b%99%e4%bd%93%e8%b3%aa%e3%81%ae%e8%89%af%e3%81%95%e3%81%8b%e3%82%89%e6%8a%95%e8%b3%87%e3%81%a8%e6%a0%aa%e4%be%a1%e5%af%be/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/09/34001.png</image:loc>
		<image:caption>東京スタイル分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/09/34002.png</image:loc>
		<image:caption>オンワード樫山分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/09/34003.png</image:loc>
		<image:caption>東京スタイル安全性財務指標グラフ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/09/34004.png</image:loc>
		<image:caption>東京スタイル投資と株価対策</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/09/34005.png</image:loc>
		<image:caption>東京スタイル株価</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2008/08/15/%e3%83%9e%e3%83%84%e3%83%a2%e3%83%88%e3%82%ad%e3%83%a8%e3%82%b7/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856393</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/08/33001.png</image:loc>
		<image:caption>マツモトキヨシ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/08/33002.png</image:loc>
		<image:caption>マツモトキヨシ企業力総合評価データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/08/33003.png</image:loc>
		<image:caption>マツモトキヨシ売上高利益率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/08/33004.png</image:loc>
		<image:caption>キリン堂分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/08/33005.png</image:loc>
		<image:caption>キリン堂企業力総合評価</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/08/33006.png</image:loc>
		<image:caption>キリン堂売上高利益率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/08/33007.png</image:loc>
		<image:caption>キリン堂資金繰り悪化原因グラフ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2008/06/15/%e4%bb%bb%e5%a4%a9%e5%a0%82%e3%80%801%e4%ba%ba%e5%bd%93%e3%81%9f%e3%82%8a%e7%b5%8c%e5%b8%b8%e5%88%a9%e7%9b%8a6618%e4%b8%87%e5%86%86/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/06/31001.png</image:loc>
		<image:caption>任天堂分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/06/31002.png</image:loc>
		<image:caption>任天堂生産効率財務分析指標</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/06/31003.png</image:loc>
		<image:caption>任天堂売上高利益率グラフ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/06/31004.png</image:loc>
		<image:caption>任天堂売上高利益率時系列データ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2008/07/15/%e7%9c%9f%e6%9f%84%e5%bb%ba%e8%a8%ad%e3%80%80%e3%80%80%e7%a0%b4%e7%b6%bb%e5%89%8d5%e5%b9%b4%e5%88%86%e6%9e%90/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856394</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/07/32001.png</image:loc>
		<image:caption>真柄建設分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/07/32002.png</image:loc>
		<image:caption>真柄建設企業力総合評価</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/07/32003.png</image:loc>
		<image:caption>そごう分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/07/32004.png</image:loc>
		<image:caption>真柄建設売上高利益率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/07/32005.png</image:loc>
		<image:caption>真柄建設安全性財務指標</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2008/05/15/%e5%8e%b3%e3%81%97%e3%81%84%e5%a3%b2%e4%b8%8a%e9%ab%98%e5%88%a9%e7%9b%8a%e7%8e%87%e3%81%8c%e7%b6%9a%e3%81%8f%e3%83%ac%e3%83%8a%e3%82%a6%e3%83%b3%e3%80%80vs%e3%80%80%e3%82%aa%e3%83%b3%e3%83%af%e3%83%bc/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/05/30001.png</image:loc>
		<image:caption>レナウン分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/05/30002.png</image:loc>
		<image:caption>レナウン売上高利益率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/05/30003.png</image:loc>
		<image:caption>オンワード樫山分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2008/04/15/%e5%8d%94%e5%92%8c%e7%99%ba%e9%85%b5%e3%80%80%e5%9b%9b%e5%8d%8a%e6%9c%9f%e6%b1%ba%e7%ae%97%e3%81%8b%e3%82%89%e5%b9%b4%e5%ba%a6%e6%9c%ab%e3%82%92%e4%ba%88%e6%b8%ac/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/04/29001.png</image:loc>
		<image:caption>協和発酵分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/04/29002.png</image:loc>
		<image:caption>協和発酵売上高利益率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/04/29003.png</image:loc>
		<image:caption>協和発酵資金繰り分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/04/29004.png</image:loc>
		<image:caption>協和発酵株価グラフ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2008/03/15/%e5%ad%a6%e7%bf%92%e7%a0%94%e7%a9%b6%e7%a4%be%e3%80%80%e3%83%aa%e3%82%b9%e3%83%88%e3%83%a9%e3%81%ab%e3%82%88%e3%81%a3%e3%81%a6%e3%81%97%e3%81%ae%e3%81%90/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/03/28001.png</image:loc>
		<image:caption>学習研究社分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/03/28002.png</image:loc>
		<image:caption>学習研究社資産回転期間時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/03/28003.png</image:loc>
		<image:caption>学習研究社増加率データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/03/28004.png</image:loc>
		<image:caption>学習研究社売上高利益率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/03/28005.png</image:loc>
		<image:caption>学習研究社資金繰り時系列データ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2008/02/15/%e8%b2%a1%e5%8b%99%e4%bd%93%e8%b3%aa%e3%81%ab%e4%be%9d%e5%ad%98%e3%81%99%e3%82%8b%e3%80%80%e3%83%88%e3%83%9f%e3%82%bf%e9%9b%bb%e6%a9%9f%e3%80%80/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
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	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856395</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/02/27001.png</image:loc>
		<image:caption>トミタ電機分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/02/27002.png</image:loc>
		<image:caption>トミタ電機純資産時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/02/27003.png</image:loc>
		<image:caption>トミタ電機安全性時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/02/27004.png</image:loc>
		<image:caption>トミタ電機流動性時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/02/27005.png</image:loc>
		<image:caption>トミタ電機売上高利益率時系列データ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2008/01/15/%e6%97%a5%e6%9c%ac%e3%83%ac%e3%82%b9%e3%83%88%e3%83%a9%e3%83%b3%e3%82%b7%e3%82%b9%e3%83%86%e3%83%a0/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
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	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/01/26001.png</image:loc>
		<image:caption>日本レストランシステム分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/01/26002.png</image:loc>
		<image:caption>日本レストランシステム売上高利益率分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/01/26003.png</image:loc>
		<image:caption>日本レストランシステム増加率分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/11/15/nova%e3%80%80%e7%a4%be%e9%95%b7%e3%81%ae%e6%9a%b4%e8%b5%b0%e3%82%92%e8%b2%a1%e5%8b%99%e5%88%86%e6%8c%87%e6%a8%99%e3%81%a7%e8%a6%8b%e6%8a%9c%e3%81%8f/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
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	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/11/24001.png</image:loc>
		<image:caption>NOVA分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/11/24002.png</image:loc>
		<image:caption>マイカル・NOVA比較企業力総合評価</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/11/24003.png</image:loc>
		<image:caption>NOVA安全性財務分析指標時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/11/24004.png</image:loc>
		<image:caption>NOVA安全性分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/12/15/%e5%a3%b2%e4%b8%8a%e9%ab%98%e5%88%a9%e7%9b%8a%e7%8e%87%e3%81%8c%e6%8c%af%e3%82%8b%e3%82%8f%e3%81%aa%e3%81%84%e3%82%b3%e3%82%b8%e3%83%9e%e3%81%ae%e4%b8%8d%e7%a5%a5%e4%ba%8b/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856396</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/12/25001.png</image:loc>
		<image:caption>コジマ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/12/25002.png</image:loc>
		<image:caption>コジマ株価グラフ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/12/25003.png</image:loc>
		<image:caption>コジマ売上高利益率グラフ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/12/25004.png</image:loc>
		<image:caption>コジマ売上高利益率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/12/25005.png</image:loc>
		<image:caption>ヤマダ電機・ケーズ比較データ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/10/15/%e9%98%aa%e7%a5%9e%e8%aa%bf%e5%89%a4%e8%96%ac%e5%b1%80%e3%80%80%e8%b2%a1%e5%8b%99%e4%bd%93%e8%b3%aa%e3%81%8c%e3%83%8d%e3%83%83%e3%82%af%e4%b8%8b%e3%81%a7%e3%81%ae%e5%a3%b2%e4%b8%8a%e9%ab%98%e5%88%a9/</loc>
	<lastmod>2017-11-17</lastmod>
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	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/10/23001.png</image:loc>
		<image:caption>阪神調剤分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/10/23002.png</image:loc>
		<image:caption>阪神調剤企業力総合評価時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/10/23003.png</image:loc>
		<image:caption>阪神調剤売上高利益率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/10/23004.png</image:loc>
		<image:caption>阪神調剤流動性時系列データ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/09/15/%e3%83%8f%e3%83%bc%e3%82%af%e3%82%b9%e3%83%ac%e3%82%a4%e3%80%80%e8%b3%87%e9%87%91%e7%b9%b0%e3%82%8a%e6%82%aa%e5%8c%96%e3%83%bb%e7%9b%b4%e5%96%b6%e5%ba%97%e5%a2%97%e5%8a%a0/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/09/22001.png</image:loc>
		<image:caption>ハークスレイ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/09/22002.png</image:loc>
		<image:caption>ハークスレイ売上高利益率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/09/22003.png</image:loc>
		<image:caption>ハークスレイ店舗分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/09/22004.png</image:loc>
		<image:caption>ハークスレイ流動性時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/09/22005.png</image:loc>
		<image:caption>プレナス分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/08/15/%e3%83%88%e3%83%a8%e3%82%bf%e8%87%aa%e5%8b%95%e8%bb%8a%e3%80%80%e6%84%8f%e5%a4%96%e3%81%aa%e6%b5%81%e5%8b%95%e6%80%a7/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856397</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/08/21001.png</image:loc>
		<image:caption>トヨタ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/08/21002.png</image:loc>
		<image:caption>日産自動車企業力総合評価</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/08/21003.png</image:loc>
		<image:caption>トヨタ自己資本比率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/08/21004.png</image:loc>
		<image:caption>トヨタ現金預金比率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/08/21005.png</image:loc>
		<image:caption>トヨタ売上高利益率時系列データ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/06/15/%e3%82%a8%e3%82%a4%e3%83%99%e3%83%83%e3%82%af%e3%82%b9%e3%80%80%e5%bd%b9%e5%93%a1%e9%96%93%e3%83%88%e3%83%a9%e3%83%96%e3%83%ab%e3%81%a7%e6%99%82%e4%bb%a3%e3%81%ae%e6%b3%a2%e3%81%ab%e5%af%be%e5%bf%9c/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/06/19001.png</image:loc>
		<image:caption>エイベックス長期分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/06/19002.png</image:loc>
		<image:caption>エイベックス流動性財務分析指標</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/07/15/%e3%82%bc%e3%83%b3%e3%82%b7%e3%83%a7%e3%83%bc%e3%80%80ma%e3%81%ae%e8%a6%8f%e6%a8%a1%e6%8b%a1%e5%a4%a7%e3%81%a7%e8%b2%a1%e5%8b%99%e4%bd%93%e8%b3%aa%e6%82%aa%e5%8c%96/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/07/20001.png</image:loc>
		<image:caption>ゼンショー分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/07/20002.png</image:loc>
		<image:caption>ゼンショー自己資本比率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/07/20003.png</image:loc>
		<image:caption>なか卯・ココスジャパン分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/07/20004.png</image:loc>
		<image:caption>サンデーサン・カッパクリエイト・あきんどスシロー分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/07/20005.png</image:loc>
		<image:caption>回転すし各社分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/05/15/%e5%b9%b8%e6%a5%bd%e8%8b%91%e3%80%80vs%e3%80%80%e3%83%8f%e3%82%a4%e3%83%87%e3%82%a3%e6%97%a5%e9%ab%98%e3%80%80%e8%a6%8f%e6%a8%a1%e6%8b%a1%e5%a4%a7%e3%81%97%e9%81%8e%e3%81%8e%e3%81%a7%e5%a3%b2%e4%b8%8a/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/05/18001.png</image:loc>
		<image:caption>幸楽苑分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/05/18002.png</image:loc>
		<image:caption>幸楽苑企業力総合評価</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/05/18003.png</image:loc>
		<image:caption>幸楽苑売上高利益率時系列データ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/05/18004.png</image:loc>
		<image:caption>ハイディ日高分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/04/15/%e3%83%a2%e3%82%b9%e3%83%95%e3%83%bc%e3%83%89%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9%e3%80%802002%e5%b9%b4%e3%81%be%e3%81%a7%e3%81%af%e3%83%9e%e3%82%af%e3%83%89%e3%83%8a%e3%83%ab%e3%83%89%e3%81%ae/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/04/17001.png</image:loc>
		<image:caption>モス分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/04/17002.png</image:loc>
		<image:caption>モスフード企業力総合評価</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/04/17003.png</image:loc>
		<image:caption>モスフード売上高利益率時系列データ1</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/04/17004.png</image:loc>
		<image:caption>マクドの影響分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/03/15/%e4%b8%89%e5%85%89%e3%83%9e%e3%83%bc%e3%82%b1%e3%83%86%e3%82%a3%e3%83%b3%e3%82%b0%e3%83%95%e3%83%bc%e3%82%ba%e3%80%80%e7%ae%a1%e7%90%86%e4%bd%93%e5%88%b6%e3%81%ae%e6%95%b4%e5%82%99%e3%81%ab%e6%b3%a8/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856398</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/03/16001.png</image:loc>
		<image:caption>三光分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/03/16002.png</image:loc>
		<image:caption>日本レストランシステム分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/03/16003.png</image:loc>
		<image:caption>三光売上高利益率時系列データ1</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/03/16004.png</image:loc>
		<image:caption>売上高増加率＜経常利益増加率</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/02/15/%e4%b8%8d%e4%ba%8c%e5%ae%b6/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856399</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/02/15001.png</image:loc>
		<image:caption>不二家分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/02/15002.png</image:loc>
		<image:caption>不二家企業力総合評価</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/02/15003.png</image:loc>
		<image:caption>不二家売上高利益率グラフ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/02/15004.png</image:loc>
		<image:caption>不二家安全性財務分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2007/01/15/%e3%82%ab%e3%83%83%e3%83%91%e3%82%af%e3%83%aa%e3%82%a8%e3%82%a4%e3%83%88%e3%80%80%e8%a6%8f%e6%a8%a1%e6%8b%a1%e5%a4%a7%e3%81%ae%e5%bc%8a%e5%ae%b3%e3%80%80/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/01/14001.png</image:loc>
		<image:caption>カッパクリエイト分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/01/14002.png</image:loc>
		<image:caption>カッパクリエイト売上高利益率グラフ</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/01/14003.png</image:loc>
		<image:caption>あきんどスシロー売上高利益率グラフ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2006/10/15/%e6%a3%ae%e7%b2%be%e6%a9%9f%e8%a3%bd%e4%bd%9c%e6%89%80%e3%80%80%e4%b8%8d%e6%b3%81%e6%9c%9f%e3%81%a7%e3%82%82%e6%8c%81%e3%81%a1%e3%81%93%e3%81%9f%e3%81%88%e3%82%8b%e4%bd%93%e5%8a%9b%e3%81%a8%e9%a1%a7/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/10/11002.png</image:loc>
		<image:caption>森精機分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/10/11001.png</image:loc>
		<image:caption>森精機顧客企業分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/10/11003.png</image:loc>
		<image:caption>森精機企業力総合評価</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/10/11004.png</image:loc>
		<image:caption>森精機売上高利益率時系列データ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2006/09/15/%e6%97%a5%e7%94%a3%e8%87%aa%e5%8b%95%e8%bb%8a%e3%80%80%e5%81%9c%e6%bb%9e%e6%9c%9f%e3%83%bb%e6%88%90%e9%95%b7%e6%9c%9f%e3%83%bb%e8%aa%bf%e6%95%b4%e6%9c%9f/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856400</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/09/10002.png</image:loc>
		<image:caption>日産自動車調整期分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/09/10003.png</image:loc>
		<image:caption>日産自動車分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2006/11/15/%e3%83%a4%e3%83%95%e3%83%bc%e3%80%80%e8%a6%8f%e6%a8%a1%e6%8b%a1%e5%a4%a7%e3%81%97%e3%81%a4%e3%81%a4%e3%82%82%e9%ab%98%e3%81%84%e5%a3%b2%e4%b8%8a%e9%ab%98%e5%88%a9%e7%9b%8a%e7%8e%87%e3%81%a8%e8%b2%a1/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/11/12001.png</image:loc>
		<image:caption>ヤフー分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/11/12002.png</image:loc>
		<image:caption>ヤフー流動性財務分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2006/07/15/%e5%90%89%e9%87%8e%e5%ae%b6%e3%83%87%e3%82%a3%e3%83%bc%e3%82%a2%e3%83%b3%e3%83%89%e3%82%b7%e3%83%bc%e3%80%80%e6%80%a5%e6%bf%80%e3%81%aa%e6%a5%ad%e7%b8%be%e6%82%aa%e5%8c%96%e3%80%80%e5%a3%b2%e4%b8%8a/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856401</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/07/8002.png</image:loc>
		<image:caption>吉野家分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/07/8001.png</image:loc>
		<image:caption>飲食業上場企業</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/07/8003.png</image:loc>
		<image:caption>吉野家増加率</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/07/8004.png</image:loc>
		<image:caption>吉野家売上高経常利益率時系列データ</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2006/06/15/%ef%bd%8e%ef%bd%94%ef%bd%94%e3%83%89%e3%82%b3%e3%83%a2/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856402</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/06/7001.png</image:loc>
		<image:caption>%ef%bc%ae%ef%bc%b4%ef%bc%b4ドコモ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/06/7002.png</image:loc>
		<image:caption>成長のうねり</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/06/7003.png</image:loc>
		<image:caption>成長のうねり・ヤフーなど</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2006/08/15/%e3%82%ad%e3%83%bc%e3%82%a8%e3%83%b3%e3%82%b9%e3%80%80%e5%84%aa%e8%89%af%e4%bc%81%e6%a5%ad%e3%81%ae%e5%96%84%e5%be%aa%e7%92%b0/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/08/9001.png</image:loc>
		<image:caption>キーエンス分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/08/9002.png</image:loc>
		<image:caption>ファナック分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/08/9003.png</image:loc>
		<image:caption>キーエンス総資本回転期間</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2006/05/15/%e7%b5%8c%e5%96%b6%e8%a8%ba%e6%96%ad%e6%9c%89%e6%96%99%e5%8c%96%e3%80%80%e7%a4%be%e9%95%b7%e3%81%ae%e7%8a%b6%e6%b3%81%e5%ae%9a%e7%be%a9%e8%83%bd%e5%8a%9b%e3%81%a8%e3%81%ae%e5%8b%9d%e8%b2%a0/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/05/6001.png</image:loc>
		<image:caption>日本主要企業分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2006/02/15/%e5%ae%b6%e9%9b%bb%e5%90%84%e7%a4%be%e3%80%802002%e5%b9%b4%e5%ae%b6%e9%9b%bb%e4%b8%8d%e6%b3%81%e3%81%8b%e3%82%89%e3%81%ae%e8%84%b1%e5%87%ba/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/02/3001.png</image:loc>
		<image:caption>家電各社分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/02/3002.png</image:loc>
		<image:caption>家電各社分析2</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/02/3003.png</image:loc>
		<image:caption>船井電機総合評価</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2006/04/15/%e7%b5%8c%e5%96%b6%e8%a8%88%e7%94%bb%e5%b0%8e%e5%85%a5%e6%88%90%e5%8a%9f%e3%81%a8%e9%81%94%e6%88%90/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/04/5002.png</image:loc>
		<image:caption>%ef%bc%a2社分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/04/5003.png</image:loc>
		<image:caption>%ef%bc%a2社総合評価</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/04/5004.png</image:loc>
		<image:caption>%ef%bc%a3社分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/04/5005.png</image:loc>
		<image:caption>%ef%bc%a3社総合評価</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2005/12/15/%e3%82%b7%e3%83%a3%e3%83%87%e3%82%a3%e3%80%80%e3%80%80%ef%bd%95%ef%bd%83%ef%bd%83%e3%81%a8%e3%81%ae%ef%bd%8d%ef%bc%86%ef%bd%81/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856404</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2005/12/1003.png</image:loc>
		<image:caption>シャディ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2005/12/1001.png</image:loc>
		<image:caption>富士通・日産の株価・総合評価</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2005/12/1002.png</image:loc>
		<image:caption>シャディ株価</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/2006/01/15/%e4%b8%ad%e5%b0%8f%e4%bc%81%e6%a5%adma%e3%80%80%e6%a0%aa%e4%be%a1%e3%82%92%e6%8e%a8%e8%a8%88%e3%81%97%e3%81%a6%e3%81%bf%e3%82%8b/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/01/2001.png</image:loc>
		<image:caption>企業ライフサイクル図</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2006/01/2002.png</image:loc>
		<image:caption>プレナス・%ef%bc%a1社分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/wp-content/uploads/2016/09/sp21news130%e3%83%a4%e3%83%9e%e3%83%80%e9%9b%bb%e6%a9%9f.pdf</loc>
	<lastmod>2017-01-23</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/page/8/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856410</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2012/11/84001-280x210.png</image:loc>
		<image:caption>エルピーダメモリー分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2012/10/83001-280x210.png</image:loc>
		<image:caption>日本M&amp;Aセンター分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2012/09/82001-280x210.png</image:loc>
		<image:caption>日本国主要企業分析一覧</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2012/08/81001-280x210.png</image:loc>
		<image:caption>アルテサロン分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2012/07/80001-280x210.png</image:loc>
		<image:caption>一六堂分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2012/06/79001-280x210.png</image:loc>
		<image:caption>あみやき亭分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2012/05/78001-280x210.png</image:loc>
		<image:caption>テクノアルファ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2012/04/77001-280x210.png</image:loc>
		<image:caption>C&amp;I分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2012/03/76001-280x210.png</image:loc>
		<image:caption>小僧寿し分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2012/02/75001-280x210.png</image:loc>
		<image:caption>野村分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/page/10/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856413</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2011/03/64001-280x210.png</image:loc>
		<image:caption>花王分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2011/02/63001-280x210.png</image:loc>
		<image:caption>京セラ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2011/01/62001-280x210.png</image:loc>
		<image:caption>因幡電気産業分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/12/61001-280x210.png</image:loc>
		<image:caption>パナソニック分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/11/60001-280x210.png</image:loc>
		<image:caption>不二家分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/10/59001-280x210.png</image:loc>
		<image:caption>東洋炭素分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/09/58001-280x210.png</image:loc>
		<image:caption>武田薬品工業分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/08/57001-280x210.png</image:loc>
		<image:caption>日本国分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/07/56001-280x210.png</image:loc>
		<image:caption>イサム塗料分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/06/55001-280x210.png</image:loc>
		<image:caption>ショーボンド分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/page/14/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/tcd-w/logo.png?1510856414</image:loc>
		<image:caption>決算書が戦略に使える読めるSPLENDID21の財務分析コラム</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/11/24001-280x204.png</image:loc>
		<image:caption>NOVA分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/10/23001-280x210.png</image:loc>
		<image:caption>阪神調剤分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/09/22001-280x210.png</image:loc>
		<image:caption>ハークスレイ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/07/20001-280x175.png</image:loc>
		<image:caption>ゼンショー分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/08/21001-280x210.png</image:loc>
		<image:caption>トヨタ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/06/19001-280x210.png</image:loc>
		<image:caption>エイベックス長期分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/05/18001-280x210.png</image:loc>
		<image:caption>幸楽苑分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/04/17001-280x210.png</image:loc>
		<image:caption>モス分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/03/16001-280x209.png</image:loc>
		<image:caption>三光分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2007/02/15001-280x210.png</image:loc>
		<image:caption>不二家分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/page/11/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/05/54001-280x210.png</image:loc>
		<image:caption>大東建託・大和ハウス分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/04/53001-280x210.png</image:loc>
		<image:caption>カカクコム分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/03/52001-280x210.png</image:loc>
		<image:caption>ヴィレッジヴァンガード分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/02/51001-280x210.png</image:loc>
		<image:caption>日本航空分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2010/01/50001-280x210.png</image:loc>
		<image:caption>状況定義能力</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2017/01/49001オリエンタルランド分析-280x185.png</image:loc>
		<image:caption>オリエンタルランド分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/11/48001-280x184.png</image:loc>
		<image:caption>あきんどスシロー分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/10/47001-280x185.png</image:loc>
		<image:caption>シマノ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/09/46001-280x187.png</image:loc>
		<image:caption>日清食品分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/08/45001-280x189.png</image:loc>
		<image:caption>三越伊勢丹HD分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/page/12/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/07/44001-280x185.png</image:loc>
		<image:caption>ファーストリテイリング分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/06/43001-280x189.png</image:loc>
		<image:caption>ロックフィールド分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/05/42001-280x184.png</image:loc>
		<image:caption>モロゾフ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/04/41001-280x190.png</image:loc>
		<image:caption>ユニ・チャーム分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/03/40001-280x186.png</image:loc>
		<image:caption>コニカミノルタ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/02/39001-280x187.png</image:loc>
		<image:caption>壱番屋分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2009/01/38001-280x191.png</image:loc>
		<image:caption>大塚商会分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/12/37001-280x210.png</image:loc>
		<image:caption>日本電産サーボ分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/11/36001-280x179.png</image:loc>
		<image:caption>ニッセン分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2008/10/35001-280x188.png</image:loc>
		<image:caption>ニトリ分析</image:caption>
	</image:image>
	<mobile:mobile/>
</url>
<url>
	<loc>http://www.sp-21.com/column/page/9/</loc>
	<lastmod>2017-11-17</lastmod>
	<changefreq>monthly</changefreq>
	<priority>0.5</priority>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2012/01/74001-280x210.png</image:loc>
		<image:caption>日本国分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2011/12/73001-280x210.png</image:loc>
		<image:caption>大王製紙分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2011/11/72001-280x210.png</image:loc>
		<image:caption>オリンパス分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2011/10/71001-280x210.png</image:loc>
		<image:caption>アデランス企業分析</image:caption>
	</image:image>
	<image:image>
		<image:loc>http://www.sp-21.com/column/wp-content/uploads/2011/09/70001-280x210.png</image:loc>
		<image:caption>森精機の顧客分析</image:caption>
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