{
  "schema_version": "incremental-sizing-spec/v1",
  "title": "合成产能收入与 EPS 演示",
  "period": "FY2030E",
  "currency": "USD",
  "scenarios": [
    {
      "id": "bear",
      "label": "谨慎"
    },
    {
      "id": "base",
      "label": "基准"
    },
    {
      "id": "bull",
      "label": "乐观"
    }
  ],
  "rows": [
    {
      "id": "capacity",
      "label": "可售数量",
      "unit": "units",
      "format": "integer",
      "role": "input",
      "key": false,
      "evidence": "Original synthetic example",
      "comment": "合成演示假设或公式",
      "values": {
        "bear": 80,
        "base": 100,
        "bull": 120
      }
    },
    {
      "id": "price",
      "label": "单位价格",
      "unit": "USD/unit",
      "format": "money:1",
      "role": "input",
      "key": false,
      "evidence": "Original synthetic example",
      "comment": "合成演示假设或公式",
      "values": {
        "bear": 15,
        "base": 20,
        "bull": 25
      }
    },
    {
      "id": "revenue",
      "label": "收入",
      "unit": "USD",
      "format": "money:1",
      "role": "calculation",
      "key": true,
      "evidence": "Original synthetic example",
      "comment": "合成演示假设或公式",
      "expression": "capacity * price"
    },
    {
      "id": "margin",
      "label": "经营利润率",
      "unit": "ratio",
      "format": "percent:1",
      "role": "input",
      "key": false,
      "evidence": "Original synthetic example",
      "comment": "合成演示假设或公式",
      "values": {
        "bear": 0.2,
        "base": 0.25,
        "bull": 0.3
      }
    },
    {
      "id": "operating_income",
      "label": "经营利润",
      "unit": "USD",
      "format": "money:1",
      "role": "calculation",
      "key": true,
      "evidence": "Original synthetic example",
      "comment": "合成演示假设或公式",
      "expression": "revenue * margin"
    },
    {
      "id": "tax",
      "label": "税率",
      "unit": "ratio",
      "format": "percent:1",
      "role": "input",
      "key": false,
      "evidence": "Original synthetic example",
      "comment": "合成演示假设或公式",
      "values": {
        "bear": 0.2,
        "base": 0.2,
        "bull": 0.2
      }
    },
    {
      "id": "net_income",
      "label": "净利润",
      "unit": "USD",
      "format": "money:1",
      "role": "calculation",
      "key": true,
      "evidence": "Original synthetic example",
      "comment": "合成演示假设或公式",
      "expression": "operating_income * (1 - tax)"
    },
    {
      "id": "shares",
      "label": "摊薄股数",
      "unit": "shares",
      "format": "integer",
      "role": "input",
      "key": false,
      "evidence": "Original synthetic example",
      "comment": "合成演示假设或公式",
      "values": {
        "bear": 100,
        "base": 100,
        "bull": 100
      }
    },
    {
      "id": "eps",
      "label": "每股收益",
      "unit": "USD/share",
      "format": "eps:2",
      "role": "calculation",
      "key": true,
      "evidence": "Original synthetic example",
      "comment": "合成演示假设或公式",
      "expression": "net_income / shares"
    }
  ],
  "required_results": [
    "revenue",
    "operating_income",
    "net_income",
    "eps"
  ],
  "sensitivities": [
    {
      "id": "revenue",
      "title": "数量与价格对收入的影响",
      "scenario_id": "base",
      "output_id": "revenue",
      "format": "money:1",
      "output_unit": "USD",
      "row_axis": {
        "row_id": "capacity",
        "label": "可售数量",
        "unit": "units",
        "values": [
          80,
          100,
          120
        ]
      },
      "column_axis": {
        "row_id": "price",
        "label": "单位价格",
        "unit": "USD/unit",
        "values": [
          15,
          20,
          25
        ]
      },
      "fixed_assumptions": [
        "每个情景的其他输入固定"
      ],
      "footnote": "原创合成数据，仅演示敏感性计算。"
    }
  ],
  "sources": [
    {
      "id": "synthetic",
      "citation": "Original synthetic example for FinSkillHub; no external company or report data"
    }
  ],
  "footnotes": [
    "所有输入都是原创合成数据，仅演示计算接口。"
  ]
}