- 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) | 259 | 1.97 | 9.75 | 2.75 | 20.09 | -8.94 | 1.99 | 31.79 | 23.6 | 6.87 | 67.56 | -4.05 | 214.13 | 1.22 | 12.59 | 7.57 | 6.62 | -7.0 | 3.82 | 17.18 | 4.09 | 3.73 | 20.32 | -8.8 | 8.18 | 18.55 | 17.02 | 7.12 | 22.55 | 0.0 | 4.74 | 13.94 | -9.37 | 3.73 | 20.32 | -8.8 | 11.92 | 23.66 | 26.78 |
| 24Q2 (19) | 254 | 5.83 | 7.63 | 2.29 | 27.22 | -21.58 | 1.51 | 21.77 | -16.57 | 4.10 | 127.78 | -1.2 | 211.54 | 22.62 | 30.85 | 7.10 | -7.31 | -23.98 | 3.26 | 0.62 | -29.59 | 3.10 | 7.64 | -31.87 | 6.9 | 23.66 | -7.88 | 5.81 | 34.18 | -15.67 | 4.16 | 6.94 | -30.67 | 3.10 | 7.64 | -31.87 | 11.41 | 13.89 | 3.35 |
| 24Q1 (18) | 240 | 1.69 | 1.69 | 1.80 | 0.56 | 47.54 | 1.24 | -15.07 | 18.1 | 1.80 | -79.91 | 47.54 | 172.51 | 0.19 | 19.98 | 7.66 | -4.01 | 0.66 | 3.24 | -10.5 | 8.0 | 2.88 | 3.6 | 28.0 | 5.58 | -10.43 | 29.47 | 4.33 | 2.36 | 49.83 | 3.89 | 0.52 | 25.08 | 2.88 | 3.6 | 28.0 | -4.64 | -20.08 | -12.20 |
| 23Q4 (17) | 236 | 0.0 | 0.0 | 1.79 | -40.73 | 27.86 | 1.46 | -9.32 | 21.67 | 8.96 | 25.14 | -14.91 | 172.18 | -9.47 | 3.88 | 7.98 | -1.97 | 15.65 | 3.62 | -1.36 | 31.64 | 2.78 | -32.03 | 20.87 | 6.23 | -10.87 | 36.92 | 4.23 | -40.59 | 28.18 | 3.87 | -26.0 | 35.31 | 2.78 | -32.03 | 20.87 | 4.08 | -18.65 | -10.19 |
| 23Q3 (16) | 236 | 0.0 | 0.0 | 3.02 | 3.42 | -2.27 | 1.61 | -11.05 | -3.01 | 7.16 | 72.53 | -21.58 | 190.19 | 17.64 | -0.68 | 8.14 | -12.85 | 8.39 | 3.67 | -20.73 | 1.94 | 4.09 | -10.11 | -0.24 | 6.99 | -6.68 | 1.45 | 7.12 | 3.34 | -2.33 | 5.23 | -12.83 | 1.36 | 4.09 | -10.11 | -0.24 | 15.04 | 71.38 | 30.66 |
| 23Q2 (15) | 236 | 0.0 | 0.0 | 2.92 | 139.34 | 5.04 | 1.81 | 72.38 | 29.29 | 4.15 | 240.16 | -31.29 | 161.67 | 12.44 | -11.83 | 9.34 | 22.73 | 19.9 | 4.63 | 54.33 | 21.84 | 4.55 | 102.22 | 17.88 | 7.49 | 73.78 | 7.46 | 6.89 | 138.41 | 4.87 | 6.00 | 92.93 | 10.91 | 4.55 | 102.22 | 17.88 | -0.41 | 63.24 | 29.94 |
| 23Q1 (14) | 236 | 0.0 | 0.0 | 1.22 | -12.86 | -62.58 | 1.05 | -12.5 | -44.44 | 1.22 | -88.41 | -62.58 | 143.78 | -13.25 | -26.3 | 7.61 | 10.29 | -4.76 | 3.00 | 9.09 | -27.01 | 2.25 | -2.17 | -48.39 | 4.31 | -5.27 | -46.26 | 2.89 | -12.42 | -62.37 | 3.11 | 8.74 | -43.86 | 2.25 | -2.17 | -48.39 | -13.34 | -33.77 | -20.11 |
| 22Q4 (13) | 236 | 0.0 | 0.0 | 1.40 | -54.69 | -56.66 | 1.20 | -27.71 | -43.93 | 10.53 | 15.33 | -12.61 | 165.75 | -13.44 | -10.93 | 6.90 | -8.12 | -12.99 | 2.75 | -23.61 | -34.83 | 2.30 | -43.9 | -47.0 | 4.55 | -33.96 | -41.96 | 3.3 | -54.73 | -56.81 | 2.86 | -44.57 | -46.44 | 2.30 | -43.9 | -47.0 | -4.50 | -21.77 | -4.57 |
| 22Q3 (12) | 236 | 0.0 | 0.0 | 3.09 | 11.15 | -13.45 | 1.66 | 18.57 | -7.26 | 9.13 | 51.16 | 3.63 | 191.49 | 4.43 | 2.1 | 7.51 | -3.59 | -10.38 | 3.60 | -5.26 | -16.08 | 4.10 | 6.22 | -15.29 | 6.89 | -1.15 | -14.3 | 7.29 | 10.96 | -13.42 | 5.16 | -4.62 | -18.23 | 4.10 | 6.22 | -15.29 | -0.79 | -1.79 | -3.68 |
| 22Q2 (11) | 236 | 0.0 | 2.16 | 2.78 | -14.72 | 0.36 | 1.40 | -25.93 | -16.17 | 6.04 | 85.28 | 12.9 | 183.36 | -6.02 | 8.72 | 7.79 | -2.5 | -12.18 | 3.80 | -7.54 | -15.37 | 3.86 | -11.47 | -10.02 | 6.97 | -13.09 | -8.05 | 6.57 | -14.45 | 2.5 | 5.41 | -2.35 | -5.58 | 3.86 | -11.47 | -10.02 | -0.59 | -6.90 | -18.80 |
| 22Q1 (10) | 236 | 0.0 | 2.16 | 3.26 | 0.93 | 26.36 | 1.89 | -11.68 | 9.25 | 3.26 | -72.95 | 26.36 | 195.1 | 4.84 | 19.81 | 7.99 | 0.76 | -9.51 | 4.11 | -2.61 | -7.85 | 4.36 | 0.46 | 6.08 | 8.02 | 2.3 | 10.47 | 7.68 | 0.52 | 28.64 | 5.54 | 3.75 | 3.17 | 4.36 | 0.46 | 6.08 | 2.03 | -4.29 | 3.94 |
| 21Q4 (9) | 236 | 0.0 | 2.16 | 3.23 | -9.52 | 70.0 | 2.14 | 19.55 | 71.2 | 12.05 | 36.78 | 50.06 | 186.1 | -0.78 | 18.3 | 7.93 | -5.37 | -5.03 | 4.22 | -1.63 | 32.7 | 4.34 | -10.33 | 41.83 | 7.84 | -2.49 | 56.49 | 7.64 | -9.26 | 74.03 | 5.34 | -15.37 | 36.57 | 4.34 | -10.33 | 41.83 | 5.22 | 9.68 | 13.37 |
| 21Q3 (8) | 236 | 2.16 | 2.16 | 3.57 | 28.88 | 29.82 | 1.79 | 7.19 | 26.06 | 8.81 | 64.67 | 43.49 | 187.56 | 11.21 | 16.06 | 8.38 | -5.52 | 5.14 | 4.29 | -4.45 | 8.88 | 4.84 | 12.82 | 8.76 | 8.04 | 6.07 | 26.42 | 8.42 | 31.36 | 32.39 | 6.31 | 10.12 | 12.68 | 4.84 | 12.82 | 8.76 | 7.39 | 18.12 | 1.86 |
| 21Q2 (7) | 231 | 0.0 | 0.0 | 2.77 | 7.36 | 45.03 | 1.67 | -3.47 | 22.79 | 5.35 | 107.36 | 57.82 | 168.66 | 3.57 | 13.68 | 8.87 | 0.45 | 10.05 | 4.49 | 0.67 | 22.01 | 4.29 | 4.38 | 32.41 | 7.58 | 4.41 | 38.83 | 6.41 | 7.37 | 45.35 | 5.73 | 6.7 | 33.88 | 4.29 | 4.38 | 32.41 | 3.54 | 21.57 | 17.46 |
| 21Q1 (6) | 231 | 0.0 | 0.0 | 2.58 | 35.79 | 73.15 | 1.73 | 38.4 | 55.86 | 2.58 | -67.87 | 73.15 | 162.84 | 3.52 | 31.82 | 8.83 | 5.75 | 8.48 | 4.46 | 40.25 | 29.65 | 4.11 | 34.31 | 38.85 | 7.26 | 44.91 | 70.82 | 5.97 | 35.99 | 73.55 | 5.37 | 37.34 | 37.69 | 4.11 | 34.31 | 38.85 | 0.44 | 2.44 | 13.21 |
| 20Q4 (5) | 231 | 0.0 | 0.0 | 1.90 | -30.91 | 42.86 | 1.25 | -11.97 | 32.98 | 8.03 | 30.78 | 31.21 | 157.31 | -2.65 | 12.24 | 8.35 | 4.77 | 13.45 | 3.18 | -19.29 | 24.71 | 3.06 | -31.24 | 29.66 | 5.01 | -21.23 | 40.34 | 4.39 | -30.97 | 42.53 | 3.91 | -30.18 | 29.9 | 3.06 | -31.24 | 29.66 | - | - | 0.00 |
| 20Q3 (4) | 231 | 0.0 | 0.0 | 2.75 | 43.98 | 0.0 | 1.42 | 4.41 | 0.0 | 6.14 | 81.12 | 0.0 | 161.6 | 8.92 | 0.0 | 7.97 | -1.12 | 0.0 | 3.94 | 7.07 | 0.0 | 4.45 | 37.35 | 0.0 | 6.36 | 16.48 | 0.0 | 6.36 | 44.22 | 0.0 | 5.60 | 30.84 | 0.0 | 4.45 | 37.35 | 0.0 | - | - | 0.00 |
| 20Q2 (3) | 231 | 0.0 | 0.0 | 1.91 | 28.19 | 0.0 | 1.36 | 22.52 | 0.0 | 3.39 | 127.52 | 0.0 | 148.36 | 20.1 | 0.0 | 8.06 | -0.98 | 0.0 | 3.68 | 6.98 | 0.0 | 3.24 | 9.46 | 0.0 | 5.46 | 28.47 | 0.0 | 4.41 | 28.2 | 0.0 | 4.28 | 9.74 | 0.0 | 3.24 | 9.46 | 0.0 | - | - | 0.00 |
| 20Q1 (2) | 231 | 0.0 | 0.0 | 1.49 | 12.03 | 0.0 | 1.11 | 18.09 | 0.0 | 1.49 | -75.65 | 0.0 | 123.53 | -11.87 | 0.0 | 8.14 | 10.6 | 0.0 | 3.44 | 34.9 | 0.0 | 2.96 | 25.42 | 0.0 | 4.25 | 19.05 | 0.0 | 3.44 | 11.69 | 0.0 | 3.90 | 29.57 | 0.0 | 2.96 | 25.42 | 0.0 | - | - | 0.00 |
| 19Q4 (1) | 231 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 140.16 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 2.55 | 0.0 | 0.0 | 2.36 | 0.0 | 0.0 | 3.57 | 0.0 | 0.0 | 3.08 | 0.0 | 0.0 | 3.01 | 0.0 | 0.0 | 2.36 | 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) |
|---|---|---|---|---|---|---|---|---|---|---|
| 2024/11 | 72.05 | 8.96 | 23.46 | 736.35 | 19.74 | 206.33 | N/A | - | ||
| 2024/10 | 66.12 | -3.0 | 8.46 | 664.3 | 19.34 | 207.36 | N/A | - | ||
| 2024/9 | 68.17 | -6.71 | 2.56 | 598.18 | 20.68 | 214.13 | 0.23 | - | ||
| 2024/8 | 73.08 | 0.26 | 12.11 | 530.01 | 23.49 | 219.9 | 0.23 | - | ||
| 2024/7 | 72.88 | -1.42 | 24.48 | 456.94 | 25.53 | 218.93 | 0.23 | - | ||
| 2024/6 | 73.94 | 2.54 | 28.2 | 384.05 | 25.73 | 211.54 | 0.23 | - | ||
| 2024/5 | 72.11 | 10.09 | 35.35 | 310.11 | 25.15 | 194.51 | 0.25 | - | ||
| 2024/4 | 65.5 | 15.09 | 29.12 | 238.01 | 22.36 | 170.98 | 0.28 | - | ||
| 2024/3 | 56.91 | 17.13 | 15.1 | 172.51 | 19.97 | 172.51 | 0.28 | - | ||
| 2024/2 | 48.58 | -27.51 | 2.91 | 115.6 | 22.53 | 168.47 | 0.28 | - | ||
| 2024/1 | 67.02 | 26.76 | 42.18 | 67.02 | 42.18 | 178.24 | 0.27 | - | ||
| 2023/12 | 52.87 | -9.39 | 6.34 | 667.82 | -9.22 | 172.18 | 0.27 | - | ||
| 2023/11 | 58.35 | -4.27 | 1.77 | 614.96 | -10.35 | 185.77 | 0.25 | - | ||
| 2023/10 | 60.96 | -8.28 | 3.84 | 556.6 | -11.46 | 192.6 | 0.24 | - | ||
| 2023/9 | 66.46 | 1.96 | 6.44 | 495.65 | -13.03 | 190.19 | 0.26 | - | ||
| 2023/8 | 65.18 | 11.32 | 1.34 | 429.18 | -15.43 | 181.4 | 0.27 | - | ||
| 2023/7 | 58.55 | 1.52 | -9.56 | 364.0 | -17.86 | 169.49 | 0.29 | - | ||
| 2023/6 | 57.67 | 8.25 | -11.63 | 305.45 | -19.29 | 161.67 | 0.33 | - | ||
| 2023/5 | 53.27 | 5.02 | -10.01 | 247.78 | -20.88 | 153.44 | 0.34 | - | ||
| 2023/4 | 50.73 | 2.6 | -13.87 | 194.51 | -23.42 | 147.37 | 0.36 | - | ||
| 2023/3 | 49.44 | 4.72 | -29.77 | 143.78 | -26.3 | 143.78 | 0.42 | - | ||
| 2023/2 | 47.21 | 0.15 | -9.27 | 94.34 | -24.33 | 144.06 | 0.42 | - | ||
| 2023/1 | 47.14 | -5.18 | -35.12 | 47.14 | -35.12 | 154.19 | 0.39 | - | ||
| 2022/12 | 49.72 | -13.28 | -18.37 | 735.7 | 4.33 | 165.75 | 0.39 | - | ||
| 2022/11 | 57.33 | -2.32 | -12.01 | 685.99 | 6.47 | 178.47 | 0.36 | - | ||
| 2022/10 | 58.7 | -5.98 | -2.2 | 628.65 | 8.56 | 185.45 | 0.35 | - | ||
| 2022/9 | 62.44 | -2.91 | -4.86 | 569.95 | 9.8 | 191.49 | 0.32 | - | ||
| 2022/8 | 64.32 | -0.65 | 6.14 | 507.52 | 11.92 | 194.32 | 0.32 | - | ||
| 2022/7 | 64.74 | -0.8 | 5.53 | 443.2 | 12.82 | 189.2 | 0.33 | - | ||
| 2022/6 | 65.26 | 10.24 | 11.74 | 378.46 | 14.16 | 183.36 | 0.3 | - | ||
| 2022/5 | 59.2 | 0.51 | 8.88 | 313.2 | 14.68 | 188.5 | 0.29 | - | ||
| 2022/4 | 58.9 | -16.34 | 5.4 | 254.0 | 16.13 | 181.34 | 0.31 | - | ||
| 2022/3 | 70.41 | 35.3 | 19.05 | 195.1 | 19.81 | 195.1 | 0.26 | - | ||
| 2022/2 | 52.04 | -28.38 | 14.99 | 124.69 | 20.24 | 185.6 | 0.27 | - | ||
| 2022/1 | 72.66 | 19.28 | 24.31 | 72.66 | 24.31 | 198.73 | 0.26 | - | ||
| 2021/12 | 60.91 | -6.52 | 15.67 | 705.15 | 19.35 | 186.1 | 0.28 | - | ||
| 2021/11 | 65.16 | 8.55 | 19.87 | 644.24 | 19.71 | 190.82 | 0.27 | - | ||
| 2021/10 | 60.02 | -8.54 | 19.33 | 579.08 | 19.69 | 186.25 | 0.28 | - | ||
| 2021/9 | 65.63 | 8.32 | 12.47 | 519.06 | 19.73 | 187.56 | 0.25 | - | ||
| 2021/8 | 60.59 | -1.22 | 18.58 | 453.42 | 20.86 | 180.34 | 0.26 | - | ||
| 2021/7 | 61.34 | 5.02 | 17.6 | 392.83 | 21.22 | 174.12 | 0.27 | - | ||
| 2021/6 | 58.41 | 7.41 | 15.62 | 331.49 | 21.91 | 168.66 | 0.27 | - | ||
| 2021/5 | 54.37 | -2.69 | 20.45 | 273.09 | 23.35 | 169.39 | 0.27 | - | ||
| 2021/4 | 55.88 | -5.5 | 6.01 | 218.72 | 24.09 | 160.27 | 0.28 | - | ||
| 2021/3 | 59.14 | 30.68 | 21.97 | 162.84 | 31.81 | 162.84 | 0.26 | - | ||
| 2021/2 | 45.25 | -22.57 | 39.99 | 103.7 | 38.17 | 156.35 | 0.27 | - | ||
| 2021/1 | 58.45 | 11.0 | 36.8 | 58.45 | 36.8 | 165.46 | 0.25 | - | ||
| 2020/12 | 52.65 | -3.13 | 12.08 | 590.81 | 8.04 | 157.31 | 0.27 | - | ||
| 2020/11 | 54.36 | 8.06 | 16.04 | 538.15 | 7.66 | 163.01 | 0.26 | - | ||
| 2020/10 | 50.3 | -13.8 | 8.54 | 483.8 | 6.79 | 159.75 | 0.27 | - | ||
| 2020/9 | 58.35 | 14.2 | 17.51 | 433.5 | 6.6 | 161.6 | 0.23 | - | ||
| 2020/8 | 51.09 | -2.03 | 4.64 | 375.15 | 5.08 | 153.77 | 0.24 | - | ||
| 2020/7 | 52.16 | 3.25 | 10.72 | 324.05 | 5.15 | 147.81 | 0.25 | - | ||
| 2020/6 | 50.51 | 11.91 | 7.16 | 271.89 | 4.14 | 148.36 | 0.26 | - | ||
| 2020/5 | 45.14 | -14.36 | -7.18 | 221.38 | 3.47 | 146.33 | 0.26 | - | ||
| 2020/4 | 52.71 | 8.72 | 18.07 | 176.24 | 6.61 | 133.52 | 0.28 | - | ||
| 2020/3 | 48.48 | 49.99 | 9.14 | 123.53 | 2.37 | 123.53 | 0.32 | - | ||
| 2020/2 | 32.32 | -24.34 | 1.74 | 75.05 | -1.56 | 122.03 | 0.32 | - | ||
| 2020/1 | 42.72 | -9.05 | -3.92 | 42.72 | -3.92 | 0.0 | N/A | - | ||
| 2019/12 | 46.98 | 0.28 | 10.18 | 546.82 | 3.29 | 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) | 236 | 0.0 | 8.13 | -15.49 | 5.93 | -3.58 | 667.82 | -9.23 | 8.28 | 9.38 | 3.75 | 4.46 | 3.47 | -6.47 | 25.02 | -5.33 | 30.79 | -12.92 | 21.14 | -14.93 |
| 2022 (9) | 236 | 0.0 | 9.62 | -17.35 | 6.15 | -16.21 | 735.7 | 4.33 | 7.57 | -10.73 | 3.59 | -17.66 | 3.71 | -15.87 | 26.43 | -13.99 | 35.36 | -11.95 | 24.85 | -12.59 |
| 2021 (8) | 236 | 2.16 | 11.64 | 49.04 | 7.34 | 42.8 | 705.15 | 19.35 | 8.48 | 4.31 | 4.36 | 22.13 | 4.41 | 27.46 | 30.73 | 45.78 | 40.16 | 52.35 | 28.43 | 52.93 |
| 2020 (7) | 231 | 0.0 | 7.81 | 31.7 | 5.14 | 30.13 | 590.81 | 8.04 | 8.13 | 6.27 | 3.57 | 23.96 | 3.46 | 21.4 | 21.08 | 33.93 | 26.36 | 34.08 | 18.59 | 31.29 |
| 2019 (6) | 231 | 0.0 | 5.93 | 4.22 | 3.95 | -3.66 | 546.82 | 3.3 | 7.65 | -3.77 | 2.88 | -12.73 | 2.85 | 1.42 | 15.74 | -9.9 | 19.66 | -3.15 | 14.16 | 5.2 |
| 2018 (5) | 231 | 0.0 | 5.69 | -1.56 | 4.10 | 18.16 | 529.35 | 23.35 | 7.95 | -12.92 | 3.30 | -2.94 | 2.81 | -21.51 | 17.47 | 19.66 | 20.3 | 3.05 | 13.46 | -4.54 |
| 2017 (4) | 231 | 0.0 | 5.78 | 37.62 | 3.47 | -1.7 | 429.16 | 8.53 | 9.13 | -3.79 | 3.40 | -6.59 | 3.58 | 23.45 | 14.6 | 1.46 | 19.7 | 25.32 | 14.1 | 34.93 |
| 2016 (3) | 231 | 0.0 | 4.20 | -6.67 | 3.53 | 12.06 | 395.42 | -1.25 | 9.49 | 3.83 | 3.64 | 8.66 | 2.90 | -5.54 | 14.39 | 7.23 | 15.72 | -5.02 | 10.45 | -7.52 |
| 2015 (2) | 231 | 0.0 | 4.50 | -14.93 | 3.15 | 4.65 | 400.44 | 0.36 | 9.14 | 2.01 | 3.35 | 5.35 | 3.07 | -10.5 | 13.42 | 5.75 | 16.55 | -6.39 | 11.3 | -11.58 |
| 2014 (1) | 231 | 0.0 | 5.29 | 7.96 | 3.01 | 44.71 | 399.01 | 16.0 | 8.96 | 0 | 3.18 | 0 | 3.43 | 0 | 12.69 | 24.53 | 17.68 | 7.87 | 12.78 | 10.27 |
