{
    "id": "CMP-025",
    "category": "CMP",
    "title": "同業股份薪酬與稀釋",
    "question": "誰的員工股權成本對普通股股東造成較大負擔？",
    "chart": "scatter",
    "metric": "股份薪酬 / 營收（%）",
    "secondary": "一致基準股數同比（%）",
    "x": "SBC收入比（%）",
    "y": "稀釋股數同比（%）",
    "panels": [
        "SBC稀釋散點",
        "股權淨現金流",
        "股數定義"
    ],
    "filters": [
        "行業 / 自選同業",
        "市值範圍",
        "財報截止日期"
    ],
    "apis": [
        "FUND",
        "SCREEN",
        "SPLIT"
    ],
    "calculation": "配對 SBC / revenue 及拆股同基準加權稀釋股數增幅，旁列淨股票現金流。",
    "caveat": "SBC 與股數增加非一對一；回購、行權及可轉換證券使關係複雜。；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。",
    "data_class": "衍生",
    "complexity": "高",
    "audience": "進階",
    "reach": 8,
    "frequency": 7,
    "decision": 10,
    "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": 82.0,
    "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/api-splits-dividends"
    ],
    "rank": 280,
    "stage": "P2",
    "svg_file": "mockups/0280-CMP-025.svg",
    "demo_fingerprint": "975c4735ffe9b19b",
    "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
        }
    }
}