- 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) | 55 | 0.0 | 0.0 | 0.95 | -12.04 | 131.71 | 1.80 | 44.0 | 1536.36 | 2.90 | 48.72 | 76.83 | 8.49 | 4.04 | 19.07 | 35.41 | 20.03 | 56.61 | 14.31 | 17.68 | 341.67 | 6.11 | -16.3 | 94.59 | 1.21 | 22.22 | 426.09 | 0.52 | -13.33 | 136.36 | 8.82 | -20.47 | 62.73 | 6.11 | -16.3 | 94.59 | 10.98 | 6.05 | 72.81 |
24Q2 (19) | 55 | 0.0 | 0.0 | 1.08 | 24.14 | 28.57 | 1.25 | 101.61 | 48.81 | 1.95 | 124.14 | 58.54 | 8.16 | 17.92 | 23.64 | 29.50 | -5.42 | 1.69 | 12.16 | 41.89 | 23.08 | 7.30 | 5.49 | 3.84 | 0.99 | 67.8 | 52.31 | 0.6 | 25.0 | 30.43 | 11.09 | 4.52 | 12.7 | 7.30 | 5.49 | 3.84 | 0.30 | 76.54 | 31.80 |
24Q1 (18) | 55 | 0.0 | 0.0 | 0.87 | 128.95 | 128.95 | 0.62 | -38.0 | 26.53 | 0.87 | -56.93 | 128.95 | 6.92 | -17.32 | 23.35 | 31.19 | 3.14 | 2.36 | 8.57 | 17.56 | -19.61 | 6.92 | 174.6 | 84.04 | 0.59 | -3.28 | -1.67 | 0.48 | 128.57 | 128.57 | 10.61 | 224.46 | 10.98 | 6.92 | 174.6 | 84.04 | 0.04 | 60.81 | 385.55 |
23Q4 (17) | 55 | 0.0 | 0.0 | 0.38 | -7.32 | 660.0 | 1.00 | 809.09 | 385.71 | 2.02 | 23.17 | 2.02 | 8.37 | 17.39 | 28.57 | 30.24 | 33.75 | 13.98 | 7.29 | 125.0 | 1046.75 | 2.52 | -19.75 | 447.83 | 0.61 | 165.22 | 1320.0 | 0.21 | -4.55 | 600.0 | 3.27 | -39.67 | 24.81 | 2.52 | -19.75 | 447.83 | 12.71 | -29.25 | 361.10 |
23Q3 (16) | 55 | 0.0 | 0.0 | 0.41 | -51.19 | -46.75 | 0.11 | -86.9 | -64.52 | 1.64 | 33.33 | -15.03 | 7.13 | 8.03 | 6.42 | 22.61 | -22.06 | -14.61 | 3.24 | -67.21 | -5.26 | 3.14 | -55.33 | -50.55 | 0.23 | -64.62 | 0.0 | 0.22 | -52.17 | -48.84 | 5.42 | -44.92 | -26.16 | 3.14 | -55.33 | -50.55 | 12.84 | 34.93 | -7.73 |
23Q2 (15) | 55 | 0.0 | 0.0 | 0.84 | 121.05 | 52.73 | 0.84 | 71.43 | 78.72 | 1.23 | 223.68 | 6.96 | 6.6 | 17.65 | 2.01 | 29.01 | -4.79 | 28.82 | 9.88 | -7.32 | 83.64 | 7.03 | 86.97 | 50.86 | 0.65 | 8.33 | 85.71 | 0.46 | 119.05 | 53.33 | 9.84 | 2.93 | 65.1 | 7.03 | 86.97 | 50.86 | 1.91 | 390.52 | 155.72 |
23Q1 (14) | 55 | 0.0 | 0.0 | 0.38 | 660.0 | -36.67 | 0.49 | 240.0 | 276.92 | 0.38 | -80.81 | -36.67 | 5.61 | -13.82 | -8.93 | 30.47 | 14.85 | 18.7 | 10.66 | 1484.42 | 464.02 | 3.76 | 717.39 | -30.24 | 0.6 | 1300.0 | 400.0 | 0.21 | 600.0 | -36.36 | 9.56 | 264.89 | 55.7 | 3.76 | 717.39 | -30.24 | -8.33 | 283.25 | 13.55 |
22Q4 (13) | 55 | 0.0 | 0.0 | 0.05 | -93.51 | 104.59 | -0.35 | -212.9 | 63.54 | 1.98 | 2.59 | 158.93 | 6.51 | -2.84 | 0.62 | 26.53 | 0.19 | 74.2 | -0.77 | -122.51 | 72.6 | 0.46 | -92.76 | 104.97 | -0.05 | -121.74 | 72.22 | 0.03 | -93.02 | 105.0 | 2.62 | -64.31 | 166.5 | 0.46 | -92.76 | 104.97 | 0.35 | -26.76 | -123.47 |
22Q3 (12) | 55 | 0.0 | 0.0 | 0.77 | 40.0 | 179.38 | 0.31 | -34.04 | 146.27 | 1.93 | 67.83 | 185.02 | 6.7 | 3.55 | 26.89 | 26.48 | 17.58 | 43.29 | 3.42 | -36.43 | 168.26 | 6.35 | 36.27 | 162.75 | 0.23 | -34.29 | 188.46 | 0.43 | 43.33 | 181.13 | 7.34 | 23.15 | 192.33 | 6.35 | 36.27 | 162.75 | 4.29 | 15.84 | 113.75 |
22Q2 (11) | 55 | 0.0 | 0.0 | 0.55 | -8.33 | 339.13 | 0.47 | 261.54 | 527.27 | 1.15 | 91.67 | 188.46 | 6.47 | 5.03 | 36.21 | 22.52 | -12.27 | -11.23 | 5.38 | 184.66 | 373.1 | 4.66 | -13.54 | 277.86 | 0.35 | 191.67 | 488.89 | 0.3 | -9.09 | 350.0 | 5.96 | -2.93 | 290.42 | 4.66 | -13.54 | 277.86 | 0.12 | 73.36 | 187.54 |
22Q1 (10) | 55 | 0.0 | 0.0 | 0.60 | 155.05 | 155.56 | 0.13 | 113.54 | 120.0 | 0.60 | 117.86 | 155.56 | 6.16 | -4.79 | 65.15 | 25.67 | 68.55 | 44.05 | 1.89 | 167.26 | 113.67 | 5.39 | 158.27 | 134.01 | 0.12 | 166.67 | 123.08 | 0.33 | 155.0 | 155.93 | 6.14 | 255.84 | 130.73 | 5.39 | 158.27 | 134.01 | 8.88 | 71.34 | 35.13 |
21Q4 (9) | 55 | 0.0 | 3.77 | -1.09 | -12.37 | 70.54 | -0.96 | -43.28 | -409.68 | -3.36 | -48.02 | 49.85 | 6.47 | 22.54 | 12.72 | 15.23 | -17.59 | -14.2 | -2.81 | 43.91 | 37.83 | -9.25 | 8.6 | 72.77 | -0.18 | 30.77 | 30.77 | -0.6 | -13.21 | 69.23 | -3.94 | 50.44 | 90.49 | -9.25 | 8.6 | 72.77 | 16.85 | -167.06 | -276.19 |
21Q3 (8) | 55 | 0.0 | 0.0 | -0.97 | -321.74 | -155.26 | -0.67 | -509.09 | 18.29 | -2.27 | -74.62 | 25.33 | 5.28 | 11.16 | 18.65 | 18.48 | -27.16 | 120.79 | -5.01 | -154.31 | 59.0 | -10.12 | -286.26 | -113.05 | -0.26 | -188.89 | 51.85 | -0.53 | -341.67 | -152.38 | -7.95 | -153.99 | -15.55 | -10.12 | -286.26 | -113.05 | 19.26 | -121.52 | -213.00 |
21Q2 (7) | 55 | 0.0 | 0.0 | -0.23 | 78.7 | 79.46 | -0.11 | 83.08 | 89.22 | -1.30 | -20.37 | 52.03 | 4.75 | 27.35 | -18.8 | 25.37 | 42.37 | 84.91 | -1.97 | 85.76 | 84.1 | -2.62 | 83.47 | 75.05 | -0.09 | 82.69 | 87.67 | -0.12 | 79.66 | 80.33 | -3.13 | 84.33 | 76.48 | -2.62 | 83.47 | 75.05 | -3.84 | 74.75 | -113.30 |
21Q1 (6) | 55 | 3.77 | 22.22 | -1.08 | 70.81 | 34.55 | -0.65 | -309.68 | 41.44 | -1.08 | 83.88 | 34.55 | 3.73 | -35.02 | -23.88 | 17.82 | 0.39 | 1.54 | -13.83 | -205.97 | 12.41 | -15.85 | 53.34 | -3.46 | -0.52 | -100.0 | 32.47 | -0.59 | 69.74 | 21.33 | -19.98 | 51.79 | -7.59 | -15.85 | 53.34 | -3.46 | -3.02 | -401.43 | -85.94 |
20Q4 (5) | 53 | -3.64 | 29.27 | -3.70 | -873.68 | -189.06 | 0.31 | 137.8 | 146.27 | -6.70 | -120.39 | -200.45 | 5.74 | 28.99 | -30.68 | 17.75 | 112.07 | 17.01 | -4.52 | 63.01 | 24.03 | -33.97 | -615.16 | -440.06 | -0.26 | 51.85 | 46.94 | -1.95 | -828.57 | -275.0 | -41.44 | -502.33 | -434.02 | -33.97 | -615.16 | -440.06 | - | - | 0.00 |
20Q3 (4) | 55 | 0.0 | 0.0 | -0.38 | 66.07 | 0.0 | -0.82 | 19.61 | 0.0 | -3.04 | -12.18 | 0.0 | 4.45 | -23.93 | 0.0 | 8.37 | -38.99 | 0.0 | -12.22 | 1.37 | 0.0 | -4.75 | 54.76 | 0.0 | -0.54 | 26.03 | 0.0 | -0.21 | 65.57 | 0.0 | -6.88 | 48.31 | 0.0 | -4.75 | 54.76 | 0.0 | - | - | 0.00 |
20Q2 (3) | 55 | 22.22 | 0.0 | -1.12 | 32.12 | 0.0 | -1.02 | 8.11 | 0.0 | -2.71 | -64.24 | 0.0 | 5.85 | 19.39 | 0.0 | 13.72 | -21.82 | 0.0 | -12.39 | 21.53 | 0.0 | -10.50 | 31.46 | 0.0 | -0.73 | 5.19 | 0.0 | -0.61 | 18.67 | 0.0 | -13.31 | 28.33 | 0.0 | -10.50 | 31.46 | 0.0 | - | - | 0.00 |
20Q1 (2) | 45 | 9.76 | 0.0 | -1.65 | -28.91 | 0.0 | -1.11 | -65.67 | 0.0 | -1.65 | 26.01 | 0.0 | 4.9 | -40.82 | 0.0 | 17.55 | 15.69 | 0.0 | -15.79 | -165.38 | 0.0 | -15.32 | -143.56 | 0.0 | -0.77 | -57.14 | 0.0 | -0.75 | -44.23 | 0.0 | -18.57 | -139.3 | 0.0 | -15.32 | -143.56 | 0.0 | - | - | 0.00 |
19Q4 (1) | 41 | 0.0 | 0.0 | -1.28 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | -2.23 | 0.0 | 0.0 | 8.28 | 0.0 | 0.0 | 15.17 | 0.0 | 0.0 | -5.95 | 0.0 | 0.0 | -6.29 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | -7.76 | 0.0 | 0.0 | -6.29 | 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 | 2.91 | 3.27 | 45.95 | 26.47 | 24.08 | 8.7 | N/A | - | ||
2024/9 | 2.82 | -5.2 | -16.58 | 23.56 | 21.83 | 8.49 | 1.54 | - | ||
2024/8 | 2.97 | 10.17 | 33.15 | 20.75 | 29.96 | 8.84 | 1.47 | - | ||
2024/7 | 2.7 | -14.92 | 77.29 | 17.77 | 29.44 | 8.5 | 1.53 | 依客戶訂單交期安排,本月出貨量較去年同期多所致。 | ||
2024/6 | 3.17 | 20.25 | -3.16 | 15.08 | 23.47 | 8.16 | 1.46 | - | ||
2024/5 | 2.64 | 12.05 | 33.55 | 11.91 | 33.24 | 7.61 | 1.56 | - | ||
2024/4 | 2.35 | -10.07 | 74.24 | 9.27 | 33.15 | 6.68 | 1.78 | 係航太產業市場回溫所致。 | ||
2024/3 | 2.62 | 52.66 | 20.79 | 6.92 | 23.26 | 6.92 | 1.67 | - | ||
2024/2 | 1.71 | -33.72 | -13.95 | 4.3 | 24.81 | 7.49 | 1.54 | - | ||
2024/1 | 2.59 | -19.03 | 77.95 | 2.59 | 77.95 | 8.95 | 1.29 | 依客戶訂單交期安排,本月出貨量較去年同期多所致。 | ||
2023/12 | 3.19 | 0.72 | 5.53 | 27.7 | 7.03 | 8.36 | 1.27 | - | ||
2023/11 | 3.17 | 59.07 | 117.58 | 24.51 | 7.22 | 8.54 | 1.24 | 係航太產業市場回溫所致。 | ||
2023/10 | 1.99 | -40.97 | -1.86 | 21.33 | -0.28 | 7.6 | 1.39 | - | ||
2023/9 | 3.38 | 51.31 | 32.17 | 19.34 | -0.12 | 7.13 | 1.71 | - | ||
2023/8 | 2.23 | 46.69 | 9.45 | 15.96 | -5.03 | 7.03 | 1.73 | - | ||
2023/7 | 1.52 | -53.53 | -28.91 | 13.73 | -7.03 | 6.77 | 1.8 | - | ||
2023/6 | 3.27 | 65.85 | 27.12 | 12.21 | -3.32 | 6.6 | 1.89 | - | ||
2023/5 | 1.97 | 46.19 | -12.01 | 8.94 | -11.12 | 5.49 | 2.28 | - | ||
2023/4 | 1.35 | -37.66 | -18.04 | 6.96 | -10.86 | 5.51 | 2.27 | - | ||
2023/3 | 2.17 | 8.74 | -18.74 | 5.61 | -8.94 | 5.61 | 2.27 | - | ||
2023/2 | 1.99 | 37.07 | 8.64 | 3.45 | -1.48 | 6.47 | 1.96 | - | ||
2023/1 | 1.45 | -51.98 | -12.64 | 1.45 | -12.64 | 5.94 | 2.14 | - | ||
2022/12 | 3.03 | 107.67 | -0.14 | 25.88 | 27.89 | 6.52 | 1.78 | - | ||
2022/11 | 1.46 | -28.25 | -10.52 | 22.85 | 32.82 | 6.04 | 1.91 | - | ||
2022/10 | 2.03 | -20.49 | 11.19 | 21.4 | 37.36 | 6.63 | 1.75 | - | ||
2022/9 | 2.56 | 25.3 | 15.29 | 19.36 | 40.84 | 6.73 | 1.73 | - | ||
2022/8 | 2.04 | -4.73 | 29.97 | 16.81 | 45.75 | 6.76 | 1.72 | - | ||
2022/7 | 2.14 | -16.89 | 44.12 | 14.77 | 48.23 | 6.96 | 1.67 | - | ||
2022/6 | 2.58 | 14.79 | 28.08 | 12.63 | 48.95 | 6.47 | 1.71 | - | ||
2022/5 | 2.24 | 36.16 | 61.46 | 10.05 | 55.44 | 6.56 | 1.69 | 係市場回溫所致。 | ||
2022/4 | 1.65 | -38.18 | 22.14 | 7.81 | 53.79 | 6.15 | 1.8 | 係市場回溫所致。 | ||
2022/3 | 2.67 | 45.39 | 72.19 | 6.16 | 65.23 | 6.16 | 1.69 | 係市場回溫所致。 | ||
2022/2 | 1.83 | 10.21 | 60.96 | 3.5 | 60.29 | 6.53 | 1.59 | 係市場回溫所致。 | ||
2022/1 | 1.66 | -45.11 | 59.57 | 1.66 | 59.57 | 6.32 | 1.64 | 係市場回溫所致。 | ||
2021/12 | 3.03 | 86.07 | 8.47 | 20.24 | -3.73 | 6.49 | 1.51 | - | ||
2021/11 | 1.63 | -10.83 | 27.4 | 17.2 | -5.61 | 5.67 | 1.73 | - | ||
2021/10 | 1.83 | -17.56 | 4.54 | 15.58 | -8.1 | 5.61 | 1.74 | - | ||
2021/9 | 2.22 | 41.26 | 30.02 | 13.75 | -9.55 | 5.27 | 1.94 | - | ||
2021/8 | 1.57 | 5.64 | 1.93 | 11.53 | -14.55 | 5.06 | 2.02 | - | ||
2021/7 | 1.49 | -26.15 | 23.07 | 9.96 | -16.67 | 4.89 | 2.09 | - | ||
2021/6 | 2.01 | 44.7 | -31.38 | 8.48 | -21.13 | 4.75 | 1.94 | - | ||
2021/5 | 1.39 | 3.01 | 13.85 | 6.47 | -17.29 | 4.29 | 2.15 | - | ||
2021/4 | 1.35 | -12.86 | -20.7 | 5.08 | -23.05 | 4.04 | 2.29 | - | ||
2021/3 | 1.55 | 35.9 | -25.56 | 3.73 | -23.87 | 3.73 | 2.19 | - | ||
2021/2 | 1.14 | 9.25 | -7.14 | 2.18 | -22.62 | 4.98 | 1.64 | - | ||
2021/1 | 1.04 | -62.68 | -34.54 | 1.04 | -34.54 | 5.12 | 1.59 | - | ||
2020/12 | 2.79 | 118.54 | -29.38 | 21.02 | 10.07 | 5.82 | 1.29 | 108年11月起新增子公司 | ||
2020/11 | 1.28 | -26.83 | -50.38 | 18.23 | 20.38 | 4.73 | 1.59 | 108年11月起新增子公司 | ||
2020/10 | 1.75 | 2.52 | 3.05 | 16.95 | 34.89 | 4.99 | 1.5 | 108年11月起新增子公司 | ||
2020/9 | 1.7 | 10.74 | 10.97 | 15.2 | 39.86 | 4.45 | 1.96 | 108年11月起新增子公司 | ||
2020/8 | 1.54 | 27.55 | 58.08 | 13.5 | 44.61 | 5.68 | 1.53 | 108年11月起新增子公司 | ||
2020/7 | 1.21 | -58.82 | 8.67 | 11.96 | 43.05 | 5.36 | 1.62 | - | ||
2020/6 | 2.93 | 140.1 | 143.39 | 10.75 | 48.31 | 5.85 | 1.65 | 108年11月起新增子公司 | ||
2020/5 | 1.22 | -28.25 | -13.41 | 7.82 | 29.37 | 5.0 | 1.93 | - | ||
2020/4 | 1.7 | -18.2 | 62.97 | 6.6 | 42.38 | 5.01 | 1.93 | 108年11月起新增子公司 | ||
2020/3 | 2.08 | 69.54 | 25.96 | 4.9 | 36.4 | 4.9 | 2.39 | - | ||
2020/2 | 1.23 | -22.98 | 24.59 | 2.82 | 45.28 | 6.78 | 1.73 | - | ||
2020/1 | 1.59 | -59.74 | 66.59 | 1.59 | 66.59 | 8.13 | 1.44 | 108年度11月起新增子公司 | ||
2019/12 | 3.96 | 53.53 | 103.89 | 19.1 | -5.39 | 0.0 | N/A | 108年度11月起新增子公司 | ||
2019/11 | 2.58 | 51.99 | 77.31 | 15.14 | -17.02 | 0.0 | N/A | 本期新增子公司 |
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) | 55 | 0.0 | 2.02 | 2.02 | 2.45 | 337.5 | 27.71 | 7.24 | 28.03 | 10.75 | 7.55 | 203.21 | 4.01 | -4.75 | 2.09 | 226.56 | 1.85 | 29.37 | 1.11 | 1.83 |
2022 (9) | 55 | 0.0 | 1.98 | 0 | 0.56 | 0 | 25.84 | 27.73 | 25.31 | 33.63 | 2.49 | 0 | 4.21 | 0 | 0.64 | 0 | 1.43 | 0 | 1.09 | 0 |
2021 (8) | 55 | 3.77 | -3.36 | 0 | -2.44 | 0 | 20.23 | -3.39 | 18.94 | 27.28 | -5.22 | 0 | -9.14 | 0 | -1.06 | 0 | -1.57 | 0 | -1.85 | 0 |
2020 (7) | 53 | 29.27 | -6.70 | 0 | -2.65 | 0 | 20.94 | 9.35 | 14.88 | -17.33 | -10.99 | 0 | -16.84 | 0 | -2.3 | 0 | -4.37 | 0 | -3.53 | 0 |
2019 (6) | 41 | 7.89 | -2.23 | 0 | -1.09 | 0 | 19.15 | -5.15 | 18.00 | -21.64 | -4.23 | 0 | -4.74 | 0 | -0.81 | 0 | -1.12 | 0 | -0.91 | 0 |
2018 (5) | 38 | 8.57 | 3.22 | -14.81 | 1.93 | -12.27 | 20.19 | 2.96 | 22.97 | -0.04 | 6.72 | -12.39 | 6.02 | -11.73 | 1.36 | -9.33 | 1.51 | -7.36 | 1.21 | -9.7 |
2017 (4) | 35 | 0.0 | 3.78 | 13.17 | 2.20 | -32.31 | 19.61 | 3.48 | 22.98 | -9.74 | 7.67 | -27.09 | 6.82 | 9.47 | 1.5 | -24.62 | 1.63 | 17.27 | 1.34 | 13.56 |
2016 (3) | 35 | 0.0 | 3.34 | -28.02 | 3.25 | 17.75 | 18.95 | -4.24 | 25.46 | 6.3 | 10.52 | 10.97 | 6.23 | -24.48 | 1.99 | 5.85 | 1.39 | -30.85 | 1.18 | -28.48 |
2015 (2) | 35 | 0.0 | 4.64 | 0 | 2.76 | -13.75 | 19.79 | 5.1 | 23.95 | -14.53 | 9.48 | -11.73 | 8.25 | 18.36 | 1.88 | -6.93 | 2.01 | 26.42 | 1.65 | 24.06 |
2014 (1) | 35 | 16.67 | 0.00 | 0 | 3.20 | 35.59 | 18.83 | 9.73 | 28.02 | 0 | 10.74 | 0 | 6.97 | 0 | 2.02 | 16.76 | 1.59 | -44.41 | 1.33 | -45.27 |