{
    "id": "FUN-017",
    "category": "FUN",
    "title": "存貨及收入成本對照",
    "question": "存貨堆積速度是否高於銷售消化速度？",
    "chart": "multi",
    "metric": "存貨（呈報貨幣百萬）",
    "secondary": "存貨 / TTM 成本（倍）",
    "x": "財政期",
    "y": "存貨（百萬）",
    "panels": [
        "存貨累積",
        "成本增速",
        "存貨成本比例"
    ],
    "filters": [
        "股票 / 交易所",
        "年度 / 季度",
        "呈報幣種"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "對照 inventory、costOfRevenue 與各自同比，保留存貨金額及成本比例。",
    "caveat": "無法從總存貨直接辨識過時庫存及跌價撥備；服務業常無此科目。；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": "中",
    "audience": "進階",
    "reach": 7,
    "frequency": 7,
    "decision": 9,
    "clarity": 8,
    "sample_labels": [
        "FY21",
        "FY22",
        "FY23",
        "FY24",
        "FY25"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "財務報表",
    "score": 76.0,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 415,
    "stage": "P2",
    "svg_file": "mockups/0415-FUN-017.svg",
    "demo_fingerprint": "1ef2ff6b23ce7509",
    "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
        }
    }
}