{
    "id": "DIV-030",
    "category": "DIV",
    "title": "股權現金流與實際稀釋",
    "question": "公司花錢淨回收股權時，股東持股比例真的改善嗎？",
    "chart": "multi",
    "metric": "拆股調整後股數變化（%）",
    "secondary": "淨股票現金流（百萬）",
    "x": "財政期",
    "y": "股數變化（%）",
    "panels": [
        "股票淨現金流",
        "股數增減",
        "股份薪酬"
    ],
    "filters": [
        "股票 / 持倉清單",
        "除淨 / 派付基準",
        "股息幣種"
    ],
    "apis": [
        "FUND",
        "SPLIT"
    ],
    "calculation": "比較 salePurchaseOfStock 的已核對淨流出與一致口徑 outstandingShares 年變化，並列 stockBasedCompensation。",
    "caveat": "加權稀釋股數不是期末流通股；不能據其變化精確倒算回購股數或平均買價。；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": 10,
    "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": "股息與股東回報",
    "score": 82.0,
    "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": 283,
    "stage": "P2",
    "svg_file": "mockups/0283-DIV-030.svg",
    "demo_fingerprint": "a4744beec69c3457",
    "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
        }
    }
}