Two prevailing narratives have driven markets recently. The first is that Nvidia Corp.’s moat is eroding primarily thanks to graphics processing unit alternatives such as tensor processing units and...

Conductor for Gemini CLI enables context-driven development. Formalize specs and plans in Markdown to control AI agents & keep code consistent.

AIによる財務分析 決算書や試算表をAIで分析することは可能です。ただChatGPTで分析しようと思うと、経理の数値をAIに伝えないといけないです。例えば月次の損益計算書をCSVファイルで会計ソフト（Freee)からダウンロードして、Geminiに2025年10月の状況の分析をお願いしました。 分析結果 ① 売上・原価の構成 高い粗利率 (80.3%): 売上原価は売上の約2割に留まっており、付加価値の高いビジネスモデルであることがうかがえます。 原価の中身: 原価の全額（◯◯◯円）が「外注費」として計上されています。外部パートナーを活用しつつ、高いマージンを確保できている状況です。 →なんか、外注を搾取しているようなコメントですが、我が社は一人士業会社なので、利益率はもちろん高いですし、たまに、連携している士業と一緒に仕事をするくらいの感じなのです。 ② 販売費及び一般管理費 (販管費) の内訳 販管費の合計は◯◯◯円円で、主な内訳は以下の通りです。 ③ 営業外収支 受取利息として◯◯◯円円の計上があります。営業外費用はなく、営業利益とほぼ同額が経常利益となっています。 2025年10月は、外注費を活用しながら高い粗利を確保し、販管費（主に役員報酬と旅費）を差し引いても売上の約半額が利益として残る、極めて健全かつ高収益な月であったと言えます →うーん、ざっくりですね。もう少しプロンプトを投入してみます。 11月で費用の勘定科目で大きく数字が増減したものを教えて下さい 2025年10月から11月にかけて、費用の勘定科目で変動が大きかったものは以下の通りです。 特に**外注費（売上原価）**がゼロになったことが最も大きな変化です。 1. 売上原価（外注費） ◯◯◯円 減少 （◯◯◯円 → 0円） 10月に発生していた外注費が11月にはなくなり、原価がゼロになっています。これに伴い、11月は売上＝粗利となっていると考えられます。 2. 通信費 +46,868円 増加 （44,972円 → 91,840円） 前月比で約2倍に増加しています。通信機器の購入や契約変更、あるいは一時的な高額請求があった可能性があります。 3. 消耗品費 ◯◯◯円 増加 前月比で約3.3倍に増加しています。事務用品や備品などのまとめ買い等が発生した可能性があります。 という感じで何となく、プロンプトを重ねれば色々指摘してくれそうです。 しかしそもそもファイルをダウンロードしてAIにアップし直すなど面倒ですよね。これじゃ毎月分析はしないでしょう。 やはり大事なのは、使っているソフトの中でそのままシームレスにAIが動くこと。今回の例であれば、会計ソフトのfreeeの中でAIが動いて分析してくれれば、プロンプトもいらないし、毎月勝手に報告してくれるわけです。 freeeのAIクイック解説 ということで、freeeにAI分析がベータ版のようですが、登場しました。 モバイルアプリでしか見れないようですね。PC版でも提供してくれたらいいのに。 スマホアプリで見ると、毎月の売上や費用データが表示されて、売上、原価、販管費に分けて分析してくれますね。 実際の出力は以下のイメージです。細かく全部よむというよりは、ザーッと見て、気になった内容を確認していくと、毎月の財務分析精度があがりそうですね。 Screenshot 気になったのは、通信費が倍増しているとのことです。通信費はスマホ代の他、クラウドサービスの費用などが含まれます。11月は9万円！このペースで行くと、年間で100万円超える・・・そんな馬鹿な・・・ということで、内容を確認してみました。 Screenshot 残念ながらレポートの内容をクリックしたら、その勘定科目にいくわけではないので、自分で試算表を開いて、通信費の内容を確認しました。 11月の通信費が4万円増加しているのは・・・ 　freee! お前が犯人やないけ！ ということで、毎月の費用や売上の変動を、テキストで解説してくれるのは、悪くはないかなあと思います。 そんなところで

On Fallingleo.notenboom.org Problems viewing in email? View online.Gravity sucks He would have been safer using a walker. (Image: Gemini) Pride goes before destruction, And a haughty spirit before a fall. – Proverbs 16:18 Let's talk about falls, shall we? After telling the story of my own fall, it's been interesting to see the number of people sharing their own stories of gravity being a bitch. It's happening much more frequently than perhaps we realize. And I think that's something worth paying closer attention to. Falling A friend reminded me of a fall a couple of years ago, where they initially didn't realize they'd broken several ribs. Another told me of a fall down some stairs at a remote cabin, landing on granite, and then rolling into some bushes, fortunately with minimal injuries. Another told of taking my situation to heart, being very careful carrying some items to their car, only to roll their ankle off a curb at the last minute and land hard on their knee. My favorite comment on my original story is "Three of my absolute worst accidents were from carrying shit down stairs and not minding my goddamned feet. All were spectacular events." I've also heard the other story as well: after hearing of my situation, at least one friend elected to make two trips with smaller boxes rather than a single, riskier carry. If my example is useful for anything, this is the kind of impact I'm OK with. Attention One of the common threads, I think, is that we're all aging, and we're not necessarily paying as close attention to the implications of what that means. I know I don't (or, rather, I didn't) feel 68, and thus didn't pay an appropriate level of attention to my steps as I carried the ill-fated laundry bin. Why would I? Well, I know the answer to that question now: feel it or not, I am 68, and like it or not, that implies certain things about my physical capabilities. It's simply too easy to keep on keeping on as if nothing is changing, when in reality everything is constantly changing, albeit slowly. In my case, at least, I don't feel it's intentional or that I'm in some kind of denial. It's not the "pride" part of the proverb that's tripping me up, so to speak. It's simple mindfulness and an awareness of reality. It's paying attention. Even a small modicum of attention would have me approach certain things differently, and perhaps even look to take measures to strengthen certain types of movement, or avoid others. The fact is that left to their own devices, balance and strength decline as we age. Simple exercises — including those that I find myself doing as part of my current physical therapy — can have a disproportionate positive impact, keeping us safer and more stable, longer. Problem? What problem? Though, of course, there are those for whom denial is the go-to response. That seems worse than simply not paying attention. At least if it's an oversight, it's something you can be open to correcting. Denial allows for no such approach. If you don't believe there's a problem, then there's nothing to fix, improve, or compensate for. It's frustrating because many people view acknowledging the risk as a form of "giving up", when it's anything but. If anything, it's an opportunity to do exactly the opposite: take proactive steps to stay more independent, and more mobile, longer. The fact is, falls are a major and increasing risk as we age, and the results can be devastating. My dad's a great example. He hated using his walker, even though we cautioned him often. Sure enough, eventually he fell, broke his hip, and spent the rest of his life in a nursing home. Unfortunately for so many of us that don't feel our age, that's a "it'll never happen to me" story. Until it does. I tried hard to embrace, or at least not resist, using a walker during my recovery. That's in part because of witnessing my dad's experience. Fortunately, I've legitimately moved on to where I don't need it. Do this If you take away anything from my experience, and perhaps the experiences of others, let it be this: pay attention. Make more, smaller trips when carrying things. Grasp the handrail. Watch your step. Slow down. You get the idea. Regardless of your age, you're not too young to be safe. Either way, pay attention to your movements, understand your strengths and weaknesses, and incorporate that into your day-to-day. The "cost of failure" can be very high. The "cost" of staying safe, however, is rarely as bad as you might think it is, and it's probably worth every cent. Naturally, there are many (MANY) resources out there on this topic. I'll include this from AARP: 11 Fall-Prevention Tips to Keep Your Home Hazard-Free. Read and comment at leo.notenboom.org