{
    "id": "ERN-034",
    "category": "ERN",
    "title": "由虧轉盈業績雷達",
    "question": "哪些公司最新一季跨過盈利零點？",
    "chart": "table",
    "metric": "EPS 零點轉換（貨幣／股）",
    "secondary": "同期營收及現金流變化",
    "x": "公司",
    "y": "EPS 零點轉換（貨幣／股）",
    "panels": [
        "主圖：EPS 零點轉換（貨幣／股），依公司排列",
        "輔圖：同期營收及現金流變化",
        "明細：由虧轉盈業績雷達的資料列、觀測日期與缺值狀態"
    ],
    "filters": [
        "市場／行業",
        "財政季度／公告日期",
        "季報及貨幣"
    ],
    "apis": [
        "CALENDAR",
        "FUND"
    ],
    "calculation": "本季 actual>0 且去年同季 actual<=0，並列兩期絕對 EPS 與營收。",
    "caveat": "一次性項目可造成轉盈；須查淨利與現金流支持。 報告日與財政期末分開；缺失預估不可當零；歷史預估不等於完整當時可得資料。",
    "data_class": "衍生",
    "complexity": "中",
    "audience": "大眾",
    "reach": 7,
    "frequency": 7,
    "decision": 8,
    "clarity": 9,
    "sample_labels": [
        "首次轉盈",
        "持續盈利",
        "重返虧損",
        "持續虧損"
    ],
    "cadence": "日更；業績公布後重新整理",
    "category_name": "業績與預期",
    "score": 74.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/calendar-upcoming-earnings-ipos-and-splits",
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 472,
    "stage": "P2",
    "svg_file": "mockups/0472-ERN-034.svg",
    "demo_fingerprint": "dc0508fa3eebbd28",
    "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
        }
    }
}