{
    "id": "CMP-014",
    "category": "CMP",
    "title": "同業盈利收益率與應計品質",
    "question": "高盈利收益率的股票是否同時有較低帳面應計風險？",
    "chart": "scatter",
    "metric": "盈利收益率（%）",
    "secondary": "應計比率（%）",
    "x": "應計比率（%）",
    "y": "盈利收益率（%）",
    "panels": [
        "價值應計散點",
        "現金轉換",
        "異常分母"
    ],
    "filters": [
        "行業 / 自選同業",
        "市值範圍",
        "財報截止日期"
    ],
    "apis": [
        "FUND",
        "SCREEN",
        "FX"
    ],
    "calculation": "淨利潤 / 市值配（淨利潤 − OCF）/ 平均資產，使用一致普通股或合併盈利口徑並列差異。",
    "caveat": "低應計不代表低風險；共同盈利分子會造成機械相關，不能當預測模型。；預覽數值全為合成示例，非即時行情。非美股及港股欄位、歷史深度按股票實際覆蓋。 跨貨幣計算前確認市值與財報分母的幣種；若需換算，使用明示日期與FX基準。",
    "data_class": "衍生",
    "complexity": "高",
    "audience": "進階",
    "reach": 8,
    "frequency": 7,
    "decision": 9,
    "clarity": 8,
    "sample_labels": [
        "示例公司甲",
        "示例公司乙",
        "示例公司丙",
        "示例公司丁",
        "示例公司戊"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "同業比較",
    "score": 79.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds",
        "https://eodhd.com/financial-apis/stock-market-screener-api",
        "https://eodhd.com/financial-apis/list-supported-forex-currencies"
    ],
    "rank": 335,
    "stage": "P2",
    "svg_file": "mockups/0335-CMP-014.svg",
    "demo_fingerprint": "a7148fb1f9e3609c",
    "collection": "catalogue",
    "sample_annotation": {
        "sample": true,
        "as_of": "2026-10-16",
        "notice": "Charts and tables for this report are generated, deterministic synthetic sample observations for educational layout and unit demonstration only. No provider, market data or analysis engine is called, and nothing here is a statement about real securities.",
        "notice_zh": "此報告的圖表與數據為確定性生成的合成示例數據，僅供教育及版面展示；並無連接任何資料供應商或實際分析引擎，不代表任何真實證券的表現。",
        "default_filters": {
            "symbol": "0700.HK",
            "period": "1Y",
            "benchmark": "HSI"
        },
        "filters": {
            "symbol": [
                "0700.HK",
                "0005.HK",
                "AAPL.US",
                "MSFT.US",
                "SPY.US",
                "BTC-USD.CC"
            ],
            "period": [
                "1Y",
                "3Y",
                "5Y"
            ],
            "benchmark": [
                "HSI",
                "SPX",
                "BTC"
            ]
        },
        "library": {
            "version": "2026-10-19",
            "source": "https://chatgpt.com/share/6ad67223-c610-83e8-adb2-33aaf792e584",
            "sample": true
        }
    }
}