{
    "id": "GRW-010",
    "category": "GRW",
    "title": "簡化投入資本報酬率 ROIC",
    "question": "投入營運的股債資本是否創造足夠經營利潤？",
    "chart": "line",
    "metric": "簡化 ROIC（%）",
    "secondary": "平均投入資本（百萬）",
    "x": "財政期",
    "y": "簡化ROIC（%）",
    "panels": [
        "ROIC 趨勢",
        "NOPAT 形成",
        "投入資本定義"
    ],
    "filters": [
        "股票 / 行業",
        "財政年度 / 季度",
        "計算口徑"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "NOPAT = operatingIncome ×（1 − 有效稅率）；投入資本 = 權益 + 校準有息債務 − 現金，ROIC 用平均投入資本。",
    "caveat": "有效稅率不可靠或分母非正時停算；簡化值非供應商原生 ROIC，金融業不適用。；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": 9,
    "frequency": 7,
    "decision": 10,
    "clarity": 8,
    "sample_labels": [
        "年1",
        "年2",
        "年3",
        "年4",
        "年5"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "成長與財務品質",
    "score": 85.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 196,
    "stage": "P1",
    "svg_file": "mockups/0196-GRW-010.svg",
    "demo_fingerprint": "0bff3aa79de2b7d6",
    "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
        }
    }
}