- 理想的成長型公司, 本業EPS的成長幅度會大於營收的成長幅度
- 營收到某個數字後, 本業EPS呈現不成比例的增加, 有可能是規模經濟的效應
- 如果是有淡旺季的公司, 是否有淡季不淡, 旺季更旺的情況
- 漲很多的股票要留意 EPS 較上季是否有大幅衰退的情況
- 如果EPS衰退，要觀察同業是不是有一樣的狀況
- 要留意增資減資和公司債對股本及EPS的影響
| 加權平均股數 QoQ YoY | EPS QoQ YoY | 本業EPS QoQ YoY | 累計EPS QoQ YoY | 營收 QoQ YoY | 毛利率(%) QoQ YoY | 營業利益率 QoQ YoY | 稅後淨利率 QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 稅前淨利率(%) QoQ YoY | 稅後淨利率(%) QoQ YoY | 兩季平均(YOY)營收成長率(%) | 兩季平均(YOY)EPS成長率(%) | 兩季平均(YOY)本業EPS成長率(%) | |||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 117 | 0.0 | 0.0 | 0.67 | 294.12 | 4.69 | 0.70 | 55.56 | -2.78 | 1.61 | 71.28 | -32.64 | 46.14 | -7.14 | -2.37 | 15.82 | 8.65 | -4.18 | 2.20 | 86.44 | 3.77 | 1.70 | 314.63 | 8.28 | 1.01 | 74.14 | 1.0 | 0.78 | 290.0 | 5.41 | 2.12 | 315.69 | 10.42 | 1.70 | 314.63 | 8.28 | -1.06 | 122.82 | 42.06 |
| 24Q3 (19) | 117 | 0.0 | 0.0 | 0.17 | -48.48 | -59.52 | 0.45 | 28.57 | 28.57 | 0.94 | 22.08 | -46.29 | 49.69 | 5.01 | -2.7 | 14.56 | -0.55 | 4.22 | 1.18 | 9.26 | 13.46 | 0.41 | -49.38 | -57.73 | 0.58 | 13.73 | 9.43 | 0.2 | -47.37 | -60.0 | 0.51 | -50.0 | -57.85 | 0.41 | -49.38 | -57.73 | 3.16 | -36.74 | -2.06 |
| 24Q2 (18) | 117 | 0.0 | 0.0 | 0.33 | -25.0 | -21.43 | 0.35 | -32.69 | -20.45 | 0.77 | 75.0 | -41.67 | 47.32 | 1.31 | -7.23 | 14.64 | -4.13 | 5.25 | 1.08 | -31.65 | -21.17 | 0.81 | -26.36 | -16.49 | 0.51 | -31.08 | -27.14 | 0.38 | -26.92 | -22.45 | 1.02 | -26.09 | -23.88 | 0.81 | -26.36 | -16.49 | 0.08 | -28.12 | -30.23 |
| 24Q1 (17) | 117 | 0.0 | 0.0 | 0.44 | -31.25 | -51.11 | 0.52 | -27.78 | -43.48 | 0.44 | -81.59 | -51.11 | 46.71 | -1.16 | -7.52 | 15.27 | -7.51 | -0.78 | 1.58 | -25.47 | -39.92 | 1.10 | -29.94 | -47.37 | 0.74 | -26.0 | -44.36 | 0.52 | -29.73 | -50.94 | 1.38 | -28.13 | -46.72 | 1.10 | -29.94 | -47.37 | -4.31 | 10.57 | 38.96 |
| 23Q4 (16) | 117 | 0.0 | -15.22 | 0.64 | 52.38 | -28.09 | 0.72 | 105.71 | -34.55 | 2.39 | 36.57 | -44.29 | 47.26 | -7.46 | -7.7 | 16.51 | 18.18 | 1.73 | 2.12 | 103.85 | -32.48 | 1.57 | 61.86 | -34.85 | 1.0 | 88.68 | -37.89 | 0.74 | 48.0 | -39.84 | 1.92 | 58.68 | -36.42 | 1.57 | 61.86 | -34.85 | -3.67 | 26.19 | 42.63 |
| 23Q3 (15) | 117 | 0.0 | 0.0 | 0.42 | 0.0 | -59.62 | 0.35 | -20.45 | -66.02 | 1.75 | 32.58 | -45.82 | 51.07 | 0.12 | -6.79 | 13.97 | 0.43 | -6.74 | 1.04 | -24.09 | -60.9 | 0.97 | 0.0 | -56.31 | 0.53 | -24.29 | -63.7 | 0.5 | 2.04 | -58.68 | 1.21 | -9.7 | -54.85 | 0.97 | 0.0 | -56.31 | 0.55 | -26.66 | -36.31 |
| 23Q2 (14) | 117 | 0.0 | -24.03 | 0.42 | -53.33 | -63.79 | 0.44 | -52.17 | -70.67 | 1.32 | 46.67 | -39.45 | 51.01 | 0.99 | -14.15 | 13.91 | -9.62 | -8.18 | 1.37 | -47.91 | -63.07 | 0.97 | -53.59 | -67.56 | 0.7 | -47.37 | -68.18 | 0.49 | -53.77 | -72.47 | 1.34 | -48.26 | -64.17 | 0.97 | -53.59 | -67.56 | -0.18 | -26.11 | -34.27 |
| 23Q1 (13) | 117 | -15.22 | -29.52 | 0.90 | 1.12 | -12.62 | 0.92 | -16.36 | -36.11 | 0.90 | -79.02 | -12.62 | 50.51 | -1.35 | -12.16 | 15.39 | -5.18 | -0.97 | 2.63 | -16.24 | -26.94 | 2.09 | -13.28 | -29.63 | 1.33 | -17.39 | -35.75 | 1.06 | -13.82 | -38.01 | 2.59 | -14.24 | -28.85 | 2.09 | -13.28 | -29.63 | -3.95 | -6.65 | -4.78 |
| 22Q4 (12) | 138 | 17.95 | -16.87 | 0.89 | -14.42 | -24.58 | 1.10 | 6.8 | -30.82 | 4.29 | 32.82 | 9.16 | 51.2 | -6.55 | -12.63 | 16.23 | 8.34 | -1.34 | 3.14 | 18.05 | -21.3 | 2.41 | 8.56 | -28.27 | 1.61 | 10.27 | -31.2 | 1.23 | 1.65 | -37.56 | 3.02 | 12.69 | -27.75 | 2.41 | 8.56 | -28.27 | -7.17 | -12.38 | -12.26 |
| 22Q3 (11) | 117 | -24.03 | -29.52 | 1.04 | -10.34 | 44.44 | 1.03 | -31.33 | -5.5 | 3.23 | 48.17 | 17.88 | 54.79 | -7.79 | -1.99 | 14.98 | -1.12 | -3.67 | 2.66 | -28.3 | -5.67 | 2.22 | -25.75 | 3.26 | 1.46 | -33.64 | -7.59 | 1.21 | -32.02 | 0.83 | 2.68 | -28.34 | -0.37 | 2.22 | -25.75 | 3.26 | -2.23 | 1.14 | -13.58 |
| 22Q2 (10) | 154 | -7.23 | -7.23 | 1.16 | 12.62 | 13.73 | 1.50 | 4.17 | 4.17 | 2.18 | 111.65 | 7.92 | 59.42 | 3.34 | -1.18 | 15.15 | -2.51 | 0.33 | 3.71 | 3.06 | 6.92 | 2.99 | 0.67 | 5.65 | 2.2 | 6.28 | 5.26 | 1.78 | 4.09 | 4.71 | 3.74 | 2.75 | 7.47 | 2.99 | 0.67 | 5.65 | 0.73 | -0.05 | -2.63 |
| 22Q1 (9) | 166 | 0.0 | 0.0 | 1.03 | -12.71 | 3.0 | 1.44 | -9.43 | -2.04 | 1.03 | -73.79 | 3.0 | 57.5 | -1.88 | 9.61 | 15.54 | -5.53 | -6.16 | 3.60 | -9.77 | -11.11 | 2.97 | -11.61 | -6.6 | 2.07 | -11.54 | -2.36 | 1.71 | -13.2 | 2.4 | 3.64 | -12.92 | -7.85 | 2.97 | -11.61 | -6.6 | 1.48 | 25.59 | 18.22 |
| 21Q4 (8) | 166 | 0.0 | 0.0 | 1.18 | 63.89 | 96.67 | 1.59 | 45.87 | 82.76 | 3.93 | 43.43 | 112.43 | 58.6 | 4.83 | 17.34 | 16.45 | 5.79 | 1.73 | 3.99 | 41.49 | 56.47 | 3.36 | 56.28 | 68.0 | 2.34 | 48.1 | 82.81 | 1.97 | 64.17 | 97.0 | 4.18 | 55.39 | 66.53 | 3.36 | 56.28 | 68.0 | -1.10 | 17.24 | 10.78 |
| 21Q3 (7) | 166 | 0.0 | 0.0 | 0.72 | -29.41 | 44.0 | 1.09 | -24.31 | 37.97 | 2.74 | 35.64 | 119.2 | 55.9 | -7.03 | 3.94 | 15.55 | 2.98 | 7.91 | 2.82 | -18.73 | 54.95 | 2.15 | -24.03 | 38.71 | 1.58 | -24.4 | 61.22 | 1.2 | -29.41 | 44.58 | 2.69 | -22.7 | 65.03 | 2.15 | -24.03 | 38.71 | 3.79 | -13.71 | -13.17 |
| 21Q2 (6) | 166 | 0.0 | 0.0 | 1.02 | 2.0 | 466.67 | 1.44 | -2.04 | 323.53 | 2.02 | 102.0 | 169.33 | 60.13 | 14.62 | 29.28 | 15.10 | -8.82 | -1.56 | 3.47 | -14.32 | 131.33 | 2.83 | -11.01 | 349.21 | 2.09 | -1.42 | 198.57 | 1.7 | 1.8 | 486.21 | 3.48 | -11.9 | 176.19 | 2.83 | -11.01 | 349.21 | 9.83 | 34.34 | 33.46 |
| 21Q1 (5) | 166 | 0.0 | 0.0 | 1.00 | 66.67 | 72.41 | 1.47 | 68.97 | 63.33 | 1.00 | -45.95 | 72.41 | 52.46 | 5.05 | 16.04 | 16.56 | 2.41 | -0.36 | 4.05 | 58.82 | 42.11 | 3.18 | 59.0 | 50.0 | 2.12 | 65.62 | 64.34 | 1.67 | 67.0 | 73.96 | 3.95 | 57.37 | 48.5 | 3.18 | 59.0 | 50.0 | - | - | 0.00 |
| 20Q4 (4) | 166 | 0.0 | 0.0 | 0.60 | 20.0 | 0.0 | 0.87 | 10.13 | 0.0 | 1.85 | 48.0 | 0.0 | 49.94 | -7.14 | 0.0 | 16.17 | 12.21 | 0.0 | 2.55 | 40.11 | 0.0 | 2.00 | 29.03 | 0.0 | 1.28 | 30.61 | 0.0 | 1.0 | 20.48 | 0.0 | 2.51 | 53.99 | 0.0 | 2.00 | 29.03 | 0.0 | - | - | 0.00 |
| 20Q3 (3) | 166 | 0.0 | 0.0 | 0.50 | 177.78 | 0.0 | 0.79 | 132.35 | 0.0 | 1.25 | 66.67 | 0.0 | 53.78 | 15.63 | 0.0 | 14.41 | -6.06 | 0.0 | 1.82 | 21.33 | 0.0 | 1.55 | 146.03 | 0.0 | 0.98 | 40.0 | 0.0 | 0.83 | 186.21 | 0.0 | 1.63 | 29.37 | 0.0 | 1.55 | 146.03 | 0.0 | - | - | 0.00 |
| 20Q2 (2) | 166 | 0.0 | 0.0 | 0.18 | -68.97 | 0.0 | 0.34 | -62.22 | 0.0 | 0.75 | 29.31 | 0.0 | 46.51 | 2.88 | 0.0 | 15.34 | -7.7 | 0.0 | 1.50 | -47.37 | 0.0 | 0.63 | -70.28 | 0.0 | 0.7 | -45.74 | 0.0 | 0.29 | -69.79 | 0.0 | 1.26 | -52.63 | 0.0 | 0.63 | -70.28 | 0.0 | - | - | 0.00 |
| 20Q1 (1) | 166 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 45.21 | 0.0 | 0.0 | 16.62 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 2.66 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | - | - | 0.00 |
| 年/月 | 營收 | 月增率(%) | 去年同期年增率(%) | 累計營收 | 累計營收年增率(%) | 近三月累計營收 | 存貨銷售比 | 自結稅前EPS | 自結稅前累計EPS | 備註(年增率變動50%需說明原因) |
|---|---|---|---|---|---|---|---|---|---|---|
| 2025/2 | 13.12 | -23.59 | -15.83 | 30.29 | -6.4 | 45.46 | N/A | - | ||
| 2025/1 | 17.17 | 13.17 | 2.35 | 17.17 | 2.35 | 47.66 | N/A | - | ||
| 2024/12 | 15.17 | -0.94 | -5.39 | 189.86 | -4.99 | 46.14 | 0.54 | - | ||
| 2024/11 | 15.32 | -2.14 | 0.24 | 174.68 | -4.96 | 47.15 | 0.53 | - | ||
| 2024/10 | 15.65 | -3.24 | -1.81 | 159.37 | -5.43 | 47.86 | 0.52 | - | ||
| 2024/9 | 16.18 | 0.94 | -0.78 | 143.71 | -5.81 | 49.69 | 0.48 | - | ||
| 2024/8 | 16.03 | -8.33 | -2.1 | 127.54 | -6.41 | 49.14 | 0.49 | - | ||
| 2024/7 | 17.48 | 11.85 | -4.96 | 111.51 | -7.0 | 48.26 | 0.5 | - | ||
| 2024/6 | 15.63 | 3.19 | -6.61 | 94.03 | -7.37 | 47.32 | 0.6 | - | ||
| 2024/5 | 15.15 | -8.45 | -11.78 | 78.4 | -7.52 | 46.03 | 0.61 | - | ||
| 2024/4 | 16.55 | 15.37 | -3.24 | 63.25 | -6.44 | 46.47 | 0.61 | - | ||
| 2024/3 | 14.34 | -8.01 | -2.92 | 46.71 | -7.53 | 46.71 | 0.62 | - | ||
| 2024/2 | 15.59 | -7.07 | 1.97 | 32.37 | -9.43 | 48.4 | 0.59 | - | ||
| 2024/1 | 16.78 | 4.6 | -17.96 | 16.78 | -17.96 | 48.09 | 0.6 | - | ||
| 2023/12 | 16.04 | 4.95 | -10.26 | 199.85 | -10.34 | 47.26 | 0.52 | - | ||
| 2023/11 | 15.28 | -4.14 | -7.91 | 183.81 | -10.35 | 47.53 | 0.51 | - | ||
| 2023/10 | 15.94 | -2.22 | -4.73 | 168.53 | -10.56 | 48.62 | 0.5 | - | ||
| 2023/9 | 16.3 | -0.39 | -5.72 | 152.59 | -11.13 | 51.07 | 0.46 | - | ||
| 2023/8 | 16.37 | -11.01 | -6.89 | 136.28 | -11.74 | 51.5 | 0.46 | - | ||
| 2023/7 | 18.4 | 9.91 | -7.61 | 119.91 | -12.36 | 52.3 | 0.45 | - | ||
| 2023/6 | 16.74 | -2.51 | -7.67 | 101.52 | -13.17 | 51.01 | 0.54 | - | ||
| 2023/5 | 17.17 | 0.4 | -15.12 | 84.78 | -14.18 | 49.04 | 0.56 | - | ||
| 2023/4 | 17.1 | 15.76 | -18.81 | 67.61 | -13.94 | 47.16 | 0.58 | - | ||
| 2023/3 | 14.77 | -3.36 | -13.74 | 50.51 | -12.15 | 50.51 | 0.63 | - | ||
| 2023/2 | 15.29 | -25.25 | -8.47 | 35.74 | -11.48 | 53.61 | 0.59 | - | ||
| 2023/1 | 20.45 | 14.42 | -13.61 | 20.45 | -13.61 | 54.92 | 0.58 | - | ||
| 2022/12 | 17.87 | 7.7 | 0.61 | 222.91 | -1.84 | 51.2 | 0.53 | - | ||
| 2022/11 | 16.59 | -0.83 | -16.62 | 205.04 | -2.05 | 50.62 | 0.53 | - | ||
| 2022/10 | 16.73 | -3.24 | -20.07 | 188.45 | -0.52 | 51.61 | 0.52 | - | ||
| 2022/9 | 17.3 | -1.62 | 0.74 | 171.71 | 1.9 | 54.79 | 0.46 | - | ||
| 2022/8 | 17.58 | -11.7 | 2.88 | 154.42 | 2.03 | 55.62 | 0.45 | - | ||
| 2022/7 | 19.91 | 9.84 | -8.01 | 136.83 | 1.93 | 58.27 | 0.43 | - | ||
| 2022/6 | 18.13 | -10.38 | -11.27 | 116.92 | 3.84 | 59.42 | 0.5 | - | ||
| 2022/5 | 20.23 | -3.96 | -11.08 | 98.79 | 7.19 | 58.42 | 0.51 | - | ||
| 2022/4 | 21.06 | 22.99 | 24.28 | 78.56 | 13.18 | 54.89 | 0.55 | - | ||
| 2022/3 | 17.13 | 2.54 | 12.62 | 57.5 | 9.6 | 57.5 | 0.49 | - | ||
| 2022/2 | 16.7 | -29.44 | 2.58 | 40.37 | 8.36 | 58.14 | 0.48 | - | ||
| 2022/1 | 23.67 | 33.26 | 12.85 | 23.67 | 12.85 | 61.34 | 0.46 | - | ||
| 2021/12 | 17.76 | -10.74 | -1.71 | 227.1 | 16.2 | 58.6 | 0.43 | - | ||
| 2021/11 | 19.9 | -4.93 | 12.01 | 209.34 | 18.03 | 58.01 | 0.43 | - | ||
| 2021/10 | 20.94 | 21.95 | 48.48 | 189.44 | 18.7 | 55.19 | 0.45 | - | ||
| 2021/9 | 17.17 | 0.45 | 18.36 | 168.5 | 15.81 | 55.9 | 0.4 | - | ||
| 2021/8 | 17.09 | -21.06 | -6.62 | 151.33 | 15.53 | 59.17 | 0.38 | - | ||
| 2021/7 | 21.65 | 5.95 | 3.23 | 134.24 | 19.13 | 64.83 | 0.34 | - | ||
| 2021/6 | 20.43 | -10.19 | 28.11 | 112.59 | 22.77 | 60.13 | 0.41 | - | ||
| 2021/5 | 22.75 | 34.24 | 40.88 | 92.16 | 21.64 | 54.91 | 0.45 | - | ||
| 2021/4 | 16.95 | 11.45 | 17.62 | 69.41 | 16.43 | 48.43 | 0.51 | - | ||
| 2021/3 | 15.21 | -6.59 | 14.11 | 52.46 | 16.05 | 52.46 | 0.53 | - | ||
| 2021/2 | 16.28 | -22.38 | 18.31 | 37.26 | 16.86 | 55.33 | 0.5 | - | ||
| 2021/1 | 20.98 | 16.06 | 15.76 | 20.98 | 15.76 | 56.82 | 0.49 | - | ||
| 2020/12 | 18.07 | 1.71 | 32.96 | 195.43 | 3.3 | 49.94 | 0.46 | - | ||
| 2020/11 | 17.77 | 26.01 | 13.17 | 177.35 | 1.01 | 46.37 | 0.49 | - | ||
| 2020/10 | 14.1 | -2.78 | 5.39 | 159.59 | -0.18 | 46.9 | 0.49 | - | ||
| 2020/9 | 14.5 | -20.74 | -11.19 | 145.49 | -0.69 | 53.78 | 0.4 | - | ||
| 2020/8 | 18.3 | -12.72 | 18.2 | 130.98 | 0.62 | 55.22 | 0.39 | - | ||
| 2020/7 | 20.97 | 31.48 | 9.55 | 112.68 | -1.74 | 53.07 | 0.4 | - | ||
| 2020/6 | 15.95 | -1.24 | 5.88 | 91.71 | -4.01 | 46.51 | 0.51 | - | ||
| 2020/5 | 16.15 | 12.08 | 4.74 | 75.76 | -5.86 | 43.88 | 0.54 | - | ||
| 2020/4 | 14.41 | 8.12 | -11.05 | 59.61 | -8.37 | 0.0 | N/A | - | ||
| 2020/3 | 13.33 | -3.16 | -5.55 | 45.21 | -7.49 | 0.0 | N/A | - |
| 加權平均股數 YoY | EPS YoY | 本業EPS YoY | 營收 YoY | 毛利率(%) YoY | 營業利益率 YoY | 稅後淨利率 YoY | 營業利益 YoY | 稅前淨利 YoY | 稅後淨利 YoY | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 117 | 0.0 | 1.61 | -32.35 | 2.03 | -16.46 | 189.86 | -5.0 | 15.06 | 1.01 | 1.50 | -16.2 | 0.99 | -28.78 | 2.85 | -20.17 | 2.36 | -32.95 | 1.88 | -32.62 |
| 2023 (9) | 117 | -15.22 | 2.38 | -44.26 | 2.43 | -52.07 | 199.85 | -10.34 | 14.91 | -3.56 | 1.79 | -45.59 | 1.39 | -47.74 | 3.57 | -51.3 | 3.52 | -51.98 | 2.79 | -52.95 |
| 2022 (8) | 138 | -16.87 | 4.27 | 9.21 | 5.07 | -9.3 | 222.91 | -1.85 | 15.46 | -2.77 | 3.29 | -8.1 | 2.66 | -7.64 | 7.33 | -9.84 | 7.33 | -9.73 | 5.93 | -9.33 |
| 2021 (7) | 166 | 0.0 | 3.91 | 111.35 | 5.59 | 92.1 | 227.1 | 16.21 | 15.90 | 1.99 | 3.58 | 64.98 | 2.88 | 82.28 | 8.13 | 91.75 | 8.12 | 107.14 | 6.54 | 112.34 |
| 2020 (6) | 166 | 0.0 | 1.85 | 45.67 | 2.91 | 8.58 | 195.43 | 3.31 | 15.59 | -1.89 | 2.17 | 14.21 | 1.58 | 41.07 | 4.24 | 17.78 | 3.92 | 51.35 | 3.08 | 45.28 |
| 2019 (5) | 166 | 0.0 | 1.27 | -5.22 | 2.68 | 7.63 | 189.17 | -8.04 | 15.89 | 6.15 | 1.90 | 31.03 | 1.12 | 3.7 | 3.6 | 20.4 | 2.59 | 12.12 | 2.12 | -4.93 |
| 2018 (4) | 166 | 0.0 | 1.34 | -17.79 | 2.49 | -41.55 | 205.7 | -0.91 | 14.97 | -1.25 | 1.45 | -42.46 | 1.08 | -17.56 | 2.99 | -42.83 | 2.31 | -21.96 | 2.23 | -18.01 |
| 2017 (3) | 166 | 0.0 | 1.63 | -43.21 | 4.26 | -14.8 | 207.59 | -6.35 | 15.16 | -3.68 | 2.52 | -20.5 | 1.31 | -37.62 | 5.23 | -25.5 | 2.96 | -50.25 | 2.72 | -43.1 |
| 2016 (2) | 166 | -0.6 | 2.87 | 60.34 | 5.00 | 20.48 | 221.67 | -3.54 | 15.74 | 2.27 | 3.17 | 42.15 | 2.10 | 87.5 | 7.02 | 37.11 | 5.95 | 81.96 | 4.78 | 59.33 |
| 2015 (1) | 167 | 0.0 | 1.79 | 171.21 | 4.15 | 327.84 | 229.8 | -1.73 | 15.39 | 0 | 2.23 | 0 | 1.12 | 0 | 5.12 | 3.02 | 3.27 | -33.81 | 3.0 | 170.27 |
