{
    "id": "VAL-014",
    "category": "VAL",
    "title": "企業價值營收倍數",
    "question": "同樣收入規模下，債務是否推高企業估值？",
    "chart": "multi",
    "metric": "EV / 營收（倍）",
    "secondary": "P/S（倍）",
    "x": "估值口徑",
    "y": "倍數（倍）",
    "panels": [
        "EV/S 與 P/S",
        "資本結構差額",
        "收入基準"
    ],
    "filters": [
        "股票 / 同業池",
        "估值日期",
        "倍數 / 假設情境"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "以 EnterpriseValue / RevenueTTM，與同幣種 MarketCapitalization / RevenueTTM 並列，差額來自企業與股權價值差。",
    "caveat": "高 EV/S 不等同高盈利能力；負 EV 與不同資本結構需個別解釋。；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": 8,
    "clarity": 9,
    "sample_labels": [
        "EV/S",
        "P/S",
        "淨債務影響",
        "少數股東影響"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "估值",
    "score": 78.0,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 377,
    "stage": "P2",
    "svg_file": "mockups/0377-VAL-014.svg",
    "demo_fingerprint": "e8c757d8c96ad737",
    "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
        }
    }
}