{
    "id": "GRW-031",
    "category": "GRW",
    "title": "資本開支對折舊覆蓋",
    "question": "公司新投入是否高於帳面資產消耗？",
    "chart": "line",
    "metric": "資本開支 / 折舊攤銷（倍）",
    "secondary": "固定資產淨值變動（%）",
    "x": "財政期",
    "y": "資本開支/折舊（倍）",
    "panels": [
        "投資折舊比",
        "固定資產變動",
        "會計口徑"
    ],
    "filters": [
        "股票 / 行業",
        "財政年度 / 季度",
        "計算口徑"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "對完整同期間以正資本開支 / depreciationAndAmortization，並列 PPE 淨值變動及資產處置差額。",
    "caveat": "不等同實際產能替換率；折舊壽命、租賃、外包與收購使比率不可直接比較。；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": 6,
    "decision": 8,
    "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": 70.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 590,
    "stage": "P3",
    "svg_file": "mockups/0590-GRW-031.svg",
    "demo_fingerprint": "b19ecf069ed89286",
    "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
        }
    }
}