{
    "id": "GRW-036",
    "category": "GRW",
    "title": "股份薪酬負擔",
    "question": "公司收入中有多少轉化成員工股權報酬成本？",
    "chart": "multi",
    "metric": "股份薪酬 / 營收（%）",
    "secondary": "股份薪酬 / 毛利（%）",
    "x": "財政期",
    "y": "股份薪酬負擔（%）",
    "panels": [
        "SBC收入負擔",
        "SBC毛利負擔",
        "股份稀釋"
    ],
    "filters": [
        "股票 / 行業",
        "財政年度 / 季度",
        "計算口徑"
    ],
    "apis": [
        "FUND",
        "SPLIT"
    ],
    "calculation": "用 Cash_Flow.stockBasedCompensation 除同期間營收及正毛利，並列可比稀釋股數增幅。",
    "caveat": "SBC 本身已反映在會計費用內；不能再從 GAAP 淨利潤扣一次。；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": 8,
    "frequency": 7,
    "decision": 10,
    "clarity": 9,
    "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": 83.0,
    "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/api-splits-dividends"
    ],
    "rank": 263,
    "stage": "P2",
    "svg_file": "mockups/0263-GRW-036.svg",
    "demo_fingerprint": "b9aef2cff9ba6a44",
    "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
        }
    }
}