- 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(%) | |||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
24Q3 (20) | 105 | -0.94 | 0.96 | 0.26 | -21.21 | -57.38 | 0.34 | 112.5 | 0.0 | 1.94 | 15.48 | 7.18 | 5.2 | 5.48 | -2.62 | 30.26 | 9.92 | -0.85 | 7.99 | 43.96 | -19.7 | 5.25 | -25.53 | -55.96 | 0.42 | 55.56 | -20.75 | 0.27 | -22.86 | -57.81 | 6.33 | -30.97 | -58.22 | 5.25 | -25.53 | -55.96 | -14.08 | -48.39 | 13.80 |
24Q2 (19) | 106 | 0.0 | 2.91 | 0.33 | -75.56 | -5.71 | 0.16 | -84.91 | 6.67 | 1.68 | 24.44 | 40.0 | 4.93 | -33.65 | 2.07 | 27.53 | -24.49 | 1.89 | 5.55 | -71.88 | -7.35 | 7.05 | -63.43 | -6.62 | 0.27 | -81.63 | -6.9 | 0.35 | -75.52 | -2.78 | 9.17 | -61.95 | -9.12 | 7.05 | -63.43 | -6.62 | -15.23 | -18.19 | -43.83 |
24Q1 (18) | 106 | 3.92 | 9.28 | 1.35 | 39.18 | 56.98 | 1.06 | -2.75 | 32.5 | 1.35 | -51.09 | 56.98 | 7.43 | 3.19 | 19.26 | 36.46 | -3.82 | 4.74 | 19.74 | 5.28 | 16.8 | 19.28 | 39.11 | 44.31 | 1.47 | 8.89 | 40.0 | 1.43 | 43.0 | 72.29 | 24.10 | 43.88 | 43.71 | 19.28 | 39.11 | 44.31 | 19.01 | 49.10 | 108.92 |
23Q4 (17) | 102 | -1.92 | 12.09 | 0.97 | 59.02 | -25.95 | 1.09 | 220.59 | -3.54 | 2.76 | 52.49 | 25.45 | 7.2 | 34.83 | 5.26 | 37.91 | 24.21 | 0.45 | 18.75 | 88.44 | -14.5 | 13.86 | 16.28 | -20.53 | 1.35 | 154.72 | -10.0 | 1.0 | 56.25 | -15.97 | 16.75 | 10.56 | -23.59 | 13.86 | 16.28 | -20.53 | 22.70 | 66.66 | 173.63 |
23Q3 (16) | 104 | 0.97 | 15.56 | 0.61 | 74.29 | 24.49 | 0.34 | 126.67 | -20.93 | 1.81 | 50.83 | 103.37 | 5.34 | 10.56 | 4.91 | 30.52 | 12.95 | -3.33 | 9.95 | 66.11 | -10.6 | 11.92 | 57.88 | 37.8 | 0.53 | 82.76 | -7.02 | 0.64 | 77.78 | 45.45 | 15.15 | 50.15 | 39.76 | 11.92 | 57.88 | 37.8 | -5.95 | 7.50 | 22.71 |
23Q2 (15) | 103 | 6.19 | 14.44 | 0.35 | -59.3 | 200.0 | 0.15 | -81.25 | 165.22 | 1.20 | 39.53 | 200.0 | 4.83 | -22.47 | 43.32 | 27.02 | -22.38 | 95.09 | 5.99 | -64.56 | 164.34 | 7.55 | -43.49 | 181.1 | 0.29 | -72.38 | 193.55 | 0.36 | -56.63 | 216.13 | 10.09 | -39.83 | 188.59 | 7.55 | -43.49 | 181.1 | -15.70 | -46.83 | -55.23 |
23Q1 (14) | 97 | 6.59 | 7.78 | 0.86 | -34.35 | 14.67 | 0.80 | -29.2 | 21.21 | 0.86 | -60.91 | 14.67 | 6.23 | -8.92 | 14.31 | 34.81 | -7.76 | 6.81 | 16.90 | -22.94 | 9.31 | 13.36 | -23.39 | 7.57 | 1.05 | -30.0 | 25.0 | 0.83 | -30.25 | 22.06 | 16.77 | -23.49 | 9.18 | 13.36 | -23.39 | 7.57 | 12.73 | 66.50 | 66.80 |
22Q4 (13) | 91 | 1.11 | 19.74 | 1.31 | 167.35 | 39.36 | 1.13 | 162.79 | 66.18 | 2.20 | 147.19 | 678.95 | 6.84 | 34.38 | 36.53 | 37.74 | 19.54 | 6.94 | 21.93 | 97.04 | 26.84 | 17.44 | 101.62 | 21.87 | 1.5 | 163.16 | 72.41 | 1.19 | 170.45 | 65.28 | 21.92 | 102.21 | 25.98 | 17.44 | 101.62 | 21.87 | 42.71 | 203.68 | 224.88 |
22Q3 (12) | 90 | 0.0 | 20.0 | 0.49 | 240.0 | 149.49 | 0.43 | 286.96 | 161.43 | 0.89 | 122.5 | 166.42 | 5.09 | 51.04 | 132.42 | 31.57 | 127.94 | 386.22 | 11.13 | 219.55 | 125.85 | 8.65 | 192.91 | 125.52 | 0.57 | 283.87 | 160.0 | 0.44 | 241.94 | 159.46 | 10.84 | 195.17 | 125.3 | 8.65 | 192.91 | 125.52 | 6.43 | 46.67 | 76.05 |
22Q2 (11) | 90 | 0.0 | 20.0 | -0.35 | -146.67 | 51.39 | -0.23 | -134.85 | 67.61 | 0.40 | -46.67 | 214.29 | 3.37 | -38.17 | 51.12 | 13.85 | -57.5 | 188.16 | -9.31 | -160.22 | 77.14 | -9.31 | -174.96 | 61.75 | -0.31 | -136.9 | 65.93 | -0.31 | -145.59 | 42.59 | -11.39 | -174.15 | 63.73 | -9.31 | -174.96 | 61.75 | -14.70 | -83.44 | -68.89 |
22Q1 (10) | 90 | 18.42 | 20.0 | 0.75 | -20.21 | 102.7 | 0.66 | -2.94 | 88.57 | 0.75 | 297.37 | 102.7 | 5.45 | 8.78 | 7.28 | 32.59 | -7.65 | 18.17 | 15.46 | -10.58 | 79.77 | 12.42 | -13.21 | 128.73 | 0.84 | -3.45 | 90.91 | 0.68 | -5.56 | 142.86 | 15.36 | -11.72 | 122.29 | 12.42 | -13.21 | 128.73 | 68.78 | 87.37 | 97.10 |
21Q4 (9) | 76 | 1.33 | 1.33 | 0.94 | 194.95 | -3.09 | 0.68 | 197.14 | -13.92 | -0.38 | 71.64 | -126.39 | 5.01 | 128.77 | -20.6 | 35.29 | 419.95 | 8.99 | 17.29 | 140.15 | 7.59 | 14.31 | 142.22 | 22.83 | 0.87 | 191.58 | -13.86 | 0.72 | 197.3 | -2.7 | 17.40 | 140.61 | 19.18 | 14.31 | 142.22 | 22.83 | 63.49 | 78.72 | 99.27 |
21Q3 (8) | 75 | 0.0 | 0.0 | -0.99 | -37.5 | -341.46 | -0.70 | 1.41 | -325.81 | -1.34 | -282.86 | -385.11 | 2.19 | -1.79 | -52.39 | -11.03 | 29.79 | -139.58 | -43.06 | -5.72 | -605.4 | -33.89 | -39.24 | -605.82 | -0.95 | -4.4 | -343.59 | -0.74 | -37.04 | -338.71 | -42.85 | -36.46 | -627.06 | -33.89 | -39.24 | -605.82 | -28.95 | -166.04 | -150.72 |
21Q2 (7) | 75 | 0.0 | 13.64 | -0.72 | -294.59 | -1700.0 | -0.71 | -302.86 | -33.96 | -0.35 | -194.59 | -600.0 | 2.23 | -56.1 | -8.23 | -15.71 | -156.96 | -709.79 | -40.73 | -573.6 | -39.44 | -24.34 | -548.25 | -1945.38 | -0.91 | -306.82 | -28.17 | -0.54 | -292.86 | -1700.0 | -31.40 | -554.41 | -318.11 | -24.34 | -548.25 | -1945.38 | -37.80 | -178.22 | -179.28 |
21Q1 (6) | 75 | 0.0 | 13.64 | 0.37 | -61.86 | 236.36 | 0.35 | -55.7 | 105.88 | 0.37 | -74.31 | 236.36 | 5.08 | -19.49 | 1.8 | 27.58 | -14.82 | 16.27 | 8.60 | -46.48 | 102.35 | 5.43 | -53.39 | 266.89 | 0.44 | -56.44 | 109.52 | 0.28 | -62.16 | 300.0 | 6.91 | -52.67 | 225.94 | 5.43 | -53.39 | 266.89 | 8.84 | 37.37 | 49.57 |
20Q4 (5) | 75 | 0.0 | 13.64 | 0.97 | 136.59 | -11.82 | 0.79 | 154.84 | 0.0 | 1.44 | 206.38 | -48.57 | 6.31 | 37.17 | -5.68 | 32.38 | 16.18 | -4.29 | 16.07 | 88.62 | 4.9 | 11.65 | 73.88 | 8.37 | 1.01 | 158.97 | -1.94 | 0.74 | 138.71 | 2.78 | 14.60 | 79.58 | 6.18 | 11.65 | 73.88 | 8.37 | - | - | 0.00 |
20Q3 (4) | 75 | 13.64 | 0.0 | 0.41 | 1125.0 | 0.0 | 0.31 | 158.49 | 0.0 | 0.47 | 571.43 | 0.0 | 4.6 | 89.3 | 0.0 | 27.87 | 1536.6 | 0.0 | 8.52 | 129.17 | 0.0 | 6.70 | 663.03 | 0.0 | 0.39 | 154.93 | 0.0 | 0.31 | 1133.33 | 0.0 | 8.13 | 208.26 | 0.0 | 6.70 | 663.03 | 0.0 | - | - | 0.00 |
20Q2 (3) | 66 | 0.0 | 0.0 | -0.04 | -136.36 | 0.0 | -0.53 | -411.76 | 0.0 | 0.07 | -36.36 | 0.0 | 2.43 | -51.3 | 0.0 | -1.94 | -108.18 | 0.0 | -29.21 | -787.29 | 0.0 | -1.19 | -180.41 | 0.0 | -0.71 | -438.1 | 0.0 | -0.03 | -142.86 | 0.0 | -7.51 | -454.25 | 0.0 | -1.19 | -180.41 | 0.0 | - | - | 0.00 |
20Q1 (2) | 66 | 0.0 | 0.0 | 0.11 | -90.0 | 0.0 | 0.17 | -78.48 | 0.0 | 0.11 | -96.07 | 0.0 | 4.99 | -25.41 | 0.0 | 23.72 | -29.88 | 0.0 | 4.25 | -72.26 | 0.0 | 1.48 | -86.23 | 0.0 | 0.21 | -79.61 | 0.0 | 0.07 | -90.28 | 0.0 | 2.12 | -84.58 | 0.0 | 1.48 | -86.23 | 0.0 | - | - | 0.00 |
19Q4 (1) | 66 | 0.0 | 0.0 | 1.10 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 2.80 | 0.0 | 0.0 | 6.69 | 0.0 | 0.0 | 33.83 | 0.0 | 0.0 | 15.32 | 0.0 | 0.0 | 10.75 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 13.75 | 0.0 | 0.0 | 10.75 | 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) |
---|---|---|---|---|---|---|---|---|---|---|
2024/10 | 1.89 | 1.11 | -10.79 | 19.45 | 5.01 | 5.39 | N/A | - | ||
2024/9 | 1.87 | 15.26 | 5.4 | 17.56 | 7.06 | 5.2 | 1.1 | - | ||
2024/8 | 1.62 | -4.68 | -4.88 | 15.69 | 7.27 | 5.13 | 1.11 | - | ||
2024/7 | 1.7 | -5.86 | -8.47 | 14.06 | 8.87 | 5.06 | 1.13 | - | ||
2024/6 | 1.81 | 16.44 | 19.85 | 12.36 | 11.79 | 4.93 | 1.09 | - | ||
2024/5 | 1.55 | -0.78 | -9.02 | 10.55 | 10.52 | 5.23 | 1.02 | - | ||
2024/4 | 1.57 | -25.92 | -2.69 | 9.0 | 14.78 | 5.97 | 0.9 | - | ||
2024/3 | 2.11 | -7.66 | 43.61 | 7.43 | 19.29 | 7.43 | 0.71 | - | ||
2024/2 | 2.29 | -24.45 | 14.25 | 5.32 | 11.77 | 8.13 | 0.65 | - | ||
2024/1 | 3.03 | 7.77 | 9.97 | 3.03 | 9.97 | 8.11 | 0.65 | - | ||
2023/12 | 2.81 | 23.98 | 5.49 | 23.6 | 13.76 | 7.2 | 0.72 | - | ||
2023/11 | 2.27 | 6.93 | 10.58 | 20.79 | 14.98 | 6.16 | 0.84 | - | ||
2023/10 | 2.12 | 19.47 | 0.0 | 18.52 | 15.54 | 5.6 | 0.92 | - | ||
2023/9 | 1.77 | 4.0 | 1.17 | 16.4 | 17.89 | 5.34 | 0.96 | - | ||
2023/8 | 1.71 | -8.28 | 2.09 | 14.62 | 20.3 | 5.08 | 1.01 | - | ||
2023/7 | 1.86 | 23.28 | 11.51 | 12.92 | 23.21 | 5.08 | 1.01 | - | ||
2023/6 | 1.51 | -11.61 | 29.46 | 11.06 | 25.42 | 4.83 | 0.06 | - | ||
2023/5 | 1.71 | 6.11 | 103.32 | 9.55 | 24.8 | 4.79 | 0.06 | 去年基期低及市況好轉 | ||
2023/4 | 1.61 | 9.34 | 17.97 | 7.84 | 15.12 | 5.08 | 0.06 | - | ||
2023/3 | 1.47 | -26.54 | -15.06 | 6.23 | 14.41 | 6.23 | 0.04 | - | ||
2023/2 | 2.0 | -27.28 | 22.44 | 4.76 | 28.16 | 7.42 | 0.03 | - | ||
2023/1 | 2.75 | 3.38 | 32.67 | 2.75 | 32.67 | 7.47 | 0.03 | - | ||
2022/12 | 2.66 | 29.96 | 26.42 | 20.74 | 42.96 | 6.84 | 0.04 | 市況好轉 | ||
2022/11 | 2.05 | -3.29 | 30.99 | 18.08 | 45.59 | 5.92 | 0.05 | 市況好轉 | ||
2022/10 | 2.12 | 20.87 | 59.09 | 16.03 | 47.7 | 5.55 | 0.05 | 市況好轉 | ||
2022/9 | 1.75 | 4.95 | 68.92 | 13.91 | 46.1 | 5.09 | 0.06 | 市況好轉 | ||
2022/8 | 1.67 | 0.16 | 111.49 | 12.15 | 43.31 | 4.51 | 0.06 | 去年基期低及市況好轉 | ||
2022/7 | 1.67 | 43.13 | 335.32 | 10.48 | 36.3 | 3.67 | 0.08 | 去年基期低及市況好轉 | ||
2022/6 | 1.17 | 38.8 | 308.63 | 8.81 | 20.62 | 3.37 | 0.06 | 去年基期低及市況好轉 | ||
2022/5 | 0.84 | -38.42 | 29.24 | 7.65 | 8.92 | 3.94 | 0.05 | - | ||
2022/4 | 1.36 | -21.28 | 5.57 | 6.81 | 6.85 | 4.73 | 0.04 | - | ||
2022/3 | 1.73 | 5.89 | 20.82 | 5.45 | 7.17 | 5.45 | 0.04 | - | ||
2022/2 | 1.64 | -21.2 | -6.21 | 3.71 | 1.8 | 5.82 | 0.04 | - | ||
2022/1 | 2.08 | -1.48 | 9.15 | 2.08 | 9.15 | 5.75 | 0.04 | - | ||
2021/12 | 2.11 | 34.66 | -4.6 | 14.51 | -20.87 | 5.01 | 0.05 | - | ||
2021/11 | 1.57 | 17.44 | -18.24 | 12.42 | -23.0 | 3.94 | 0.07 | - | ||
2021/10 | 1.33 | 28.33 | -39.12 | 10.85 | -23.64 | 3.16 | 0.09 | - | ||
2021/9 | 1.04 | 31.41 | -30.95 | 9.52 | -20.82 | 2.21 | 0.12 | - | ||
2021/8 | 0.79 | 106.17 | -50.4 | 8.48 | -19.37 | 1.46 | 0.19 | 配合防疫政策自主性休館 | ||
2021/7 | 0.38 | 34.36 | -74.54 | 7.69 | -13.83 | 1.32 | 0.2 | 配合防疫政策自主性休館 | ||
2021/6 | 0.29 | -56.09 | -73.98 | 7.31 | -1.52 | 2.23 | 0.13 | 配合防疫政策自主性休館 | ||
2021/5 | 0.65 | -49.7 | -17.84 | 7.02 | 11.03 | 3.38 | 0.08 | - | ||
2021/4 | 1.29 | -9.91 | 139.17 | 6.37 | 15.16 | 4.47 | 0.06 | 市況好轉,本年營收逐步回穩 | ||
2021/3 | 1.43 | -17.8 | 55.54 | 5.08 | 1.75 | 5.08 | 0.06 | 市況好轉,本年營收逐步回穩 | ||
2021/2 | 1.74 | -8.29 | 43.45 | 3.65 | -10.42 | 5.86 | 0.05 | - | ||
2021/1 | 1.9 | -13.9 | -33.37 | 1.9 | -33.37 | 6.03 | 0.05 | - | ||
2020/12 | 2.21 | 15.41 | -9.55 | 18.34 | -22.97 | 6.31 | 0.05 | - | ||
2020/11 | 1.91 | -12.55 | -14.45 | 16.13 | -24.51 | 5.61 | 0.06 | - | ||
2020/10 | 2.19 | 45.57 | 8.74 | 14.21 | -25.68 | 5.29 | 0.06 | - | ||
2020/9 | 1.5 | -5.62 | -11.42 | 12.02 | -29.73 | 4.6 | 0.07 | - | ||
2020/8 | 1.59 | 5.83 | -4.54 | 10.52 | -31.75 | 4.2 | 0.07 | - | ||
2020/7 | 1.51 | 37.33 | -14.32 | 8.93 | -35.06 | 3.39 | 0.09 | - | ||
2020/6 | 1.1 | 38.63 | -43.04 | 7.42 | -38.1 | 2.43 | 0.09 | 因新冠肺炎影響,致營收減少 | ||
2020/5 | 0.79 | 46.42 | -56.01 | 6.32 | -37.15 | 2.25 | 0.1 | 因新冠肺炎影響,致營收減少 | ||
2020/4 | 0.54 | -41.41 | -68.6 | 5.53 | -33.05 | 2.68 | 0.09 | 因新冠肺炎影響,致營收減少 | ||
2020/3 | 0.92 | -24.19 | -55.53 | 4.99 | -23.7 | 4.99 | 0.04 | 因新冠肺炎影響,致營收減少 | ||
2020/2 | 1.22 | -57.4 | -32.1 | 4.07 | -8.94 | 6.51 | 0.03 | - | ||
2020/1 | 2.86 | 16.87 | 6.52 | 2.86 | 6.52 | 7.54 | 0.03 | - | ||
2019/12 | 2.44 | 9.15 | -4.55 | 23.81 | 39.4 | 0.0 | N/A | - | ||
2019/11 | 2.24 | 11.16 | 14.31 | 21.36 | 47.15 | 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 | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2023 (10) | 102 | 12.09 | 2.76 | 39.39 | 2.39 | 20.1 | 23.6 | 13.79 | 33.19 | 7.1 | 13.66 | 9.19 | 12.00 | 24.74 | 3.22 | 24.32 | 3.55 | 42.0 | 2.83 | 41.5 |
2022 (9) | 91 | 19.74 | 1.98 | 0 | 1.99 | 0 | 20.74 | 42.94 | 30.99 | 74.59 | 12.51 | 0 | 9.62 | 0 | 2.59 | 0 | 2.5 | 0 | 2.0 | 0 |
2021 (8) | 76 | 1.33 | -0.38 | 0 | -0.40 | 0 | 14.51 | -20.88 | 17.75 | -27.1 | -3.78 | 0 | -2.02 | 0 | -0.55 | 0 | -0.42 | 0 | -0.29 | 0 |
2020 (7) | 75 | 13.64 | 1.32 | -48.24 | 0.74 | -64.76 | 18.34 | -22.97 | 24.35 | -20.53 | 4.97 | -56.52 | 5.94 | -22.96 | 0.91 | -66.54 | 1.22 | -48.09 | 1.09 | -40.76 |
2019 (6) | 66 | 0.0 | 2.55 | -20.81 | 2.10 | 1.94 | 23.81 | 39.4 | 30.64 | -6.95 | 11.43 | -28.11 | 7.71 | -37.72 | 2.72 | 0.0 | 2.35 | -11.99 | 1.84 | -12.8 |
2018 (5) | 66 | 0.0 | 3.22 | -7.47 | 2.06 | -5.5 | 17.08 | 11.78 | 32.93 | -0.99 | 15.90 | -12.35 | 12.38 | -17.08 | 2.72 | -1.81 | 2.67 | -3.26 | 2.11 | -7.46 |
2017 (4) | 66 | 8.2 | 3.48 | 9.43 | 2.18 | 13.54 | 15.28 | 14.71 | 33.26 | 0.33 | 18.14 | -0.27 | 14.93 | 3.25 | 2.77 | 14.46 | 2.76 | 17.95 | 2.28 | 18.13 |
2016 (3) | 61 | 1.67 | 3.18 | 5.3 | 1.92 | 9.09 | 13.32 | 9.45 | 33.15 | 2.35 | 18.19 | -0.93 | 14.46 | -2.95 | 2.42 | 8.52 | 2.34 | 6.85 | 1.93 | 6.63 |
2015 (2) | 60 | 33.33 | 3.02 | 28.51 | 1.76 | 53.04 | 12.17 | 51.75 | 32.39 | -18.96 | 18.36 | -17.78 | 14.90 | -12.04 | 2.23 | 24.58 | 2.19 | 33.54 | 1.81 | 70.75 |
2014 (1) | 45 | 0 | 2.35 | 0 | 1.15 | 721.43 | 8.02 | 27.71 | 39.97 | 0 | 22.33 | 0 | 16.94 | 0 | 1.79 | 13.29 | 1.64 | 14.69 | 1.06 | 0 |