{
    "id": "DIV-023",
    "category": "DIV",
    "title": "每股股息與每股盈利增長差",
    "question": "公司是否透過提高派息率，而非增加盈利來維持增派？",
    "chart": "multi",
    "metric": "股息增長減 EPS 增長（百分點）",
    "secondary": "每股盈利 / 股息增長（%）",
    "x": "可比完整年度",
    "y": "增長差（百分點）",
    "panels": [
        "DPS 與 EPS 增長",
        "派息率變化",
        "差距趨勢"
    ],
    "filters": [
        "股票 / 持倉清單",
        "除淨 / 派付基準",
        "股息幣種"
    ],
    "apis": [
        "DIV",
        "FUND",
        "SPLIT"
    ],
    "calculation": "同一完整財政期與拆股基準比較普通 DPS 與普通股 EPS 增幅，再計差及派息率變化；日期對不齊時改曆年清楚標示。",
    "caveat": "EPS 為負或近零時不計普通增幅；Earnings.epsActual 可能非 GAAP，不能與 GAAP 混接。；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": 8,
    "frequency": 7,
    "decision": 9,
    "clarity": 8,
    "sample_labels": [
        "年1",
        "年2",
        "年3",
        "年4",
        "年5"
    ],
    "cadence": "每日更新已公告事件；有新增派息時重算",
    "category_name": "股息與股東回報",
    "score": 79.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/api-splits-dividends",
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 339,
    "stage": "P2",
    "svg_file": "mockups/0339-DIV-023.svg",
    "demo_fingerprint": "e616c6caa74a6e0a",
    "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
        }
    }
}