- 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) | 223 | 0.0 | 0.0 | 11.87 | 496.48 | 402.97 | -0.48 | -124.24 | -120.78 | 15.02 | 375.32 | 173.09 | 274.27 | 4.9 | 4.36 | 36.64 | 0.14 | 0.05 | 1.89 | -19.92 | -21.58 | 9.82 | 436.61 | 365.4 | 5.18 | -16.05 | -18.17 | 26.49 | 496.62 | 402.66 | 11.94 | 403.8 | 387.35 | 9.82 | 436.61 | 365.4 | 5.01 | 283.29 | -26.77 |
| 24Q2 (19) | 223 | 0.0 | 0.0 | 1.99 | 70.09 | -11.95 | 1.98 | 70.69 | -14.29 | 3.16 | 170.09 | 0.64 | 261.46 | 5.11 | 5.78 | 36.59 | 2.01 | -0.3 | 2.36 | 71.01 | 2.61 | 1.83 | 59.13 | -12.44 | 6.17 | 79.88 | 8.25 | 4.44 | 70.11 | -11.9 | 2.37 | 70.5 | 5.33 | 1.83 | 59.13 | -12.44 | 1.36 | 19.05 | 17.21 |
| 24Q1 (18) | 223 | 0.0 | 0.0 | 1.17 | -31.98 | 32.95 | 1.16 | -36.26 | 13.73 | 1.17 | -83.8 | 32.95 | 248.76 | -2.39 | 7.57 | 35.87 | -2.02 | -0.44 | 1.38 | -31.0 | 6.98 | 1.15 | -29.45 | 30.68 | 3.43 | -32.75 | 14.72 | 2.61 | -31.85 | 31.82 | 1.39 | -27.23 | 18.8 | 1.15 | -29.45 | 30.68 | -2.71 | -29.55 | -28.73 |
| 23Q4 (17) | 223 | 0.0 | 0.0 | 1.72 | -27.12 | -52.22 | 1.82 | -21.21 | -1.62 | 7.22 | 31.27 | -12.48 | 254.84 | -3.03 | 8.24 | 36.61 | -0.03 | 0.0 | 2.00 | -17.01 | 7.53 | 1.63 | -22.75 | -53.03 | 5.1 | -19.43 | 16.7 | 3.83 | -27.32 | -52.36 | 1.91 | -22.04 | -45.74 | 1.63 | -22.75 | -53.03 | 1.65 | -11.35 | -10.61 |
| 23Q3 (16) | 223 | 0.0 | 0.0 | 2.36 | 4.42 | 3.06 | 2.31 | 0.0 | 17.86 | 5.50 | 75.16 | 18.53 | 262.81 | 6.32 | 9.44 | 36.62 | -0.22 | 0.58 | 2.41 | 4.78 | 0.42 | 2.11 | 0.96 | -4.52 | 6.33 | 11.05 | 9.9 | 5.27 | 4.56 | 2.93 | 2.45 | 8.89 | -9.59 | 2.11 | 0.96 | -4.52 | 6.60 | 80.62 | 63.23 |
| 23Q2 (15) | 223 | 0.0 | 0.0 | 2.26 | 156.82 | 42.14 | 2.31 | 126.47 | 50.0 | 3.14 | 256.82 | 33.62 | 247.18 | 6.88 | 11.37 | 36.70 | 1.86 | 1.19 | 2.30 | 78.29 | 15.0 | 2.09 | 137.5 | 26.67 | 5.7 | 90.64 | 28.38 | 5.04 | 154.55 | 42.37 | 2.25 | 92.31 | 9.76 | 2.09 | 137.5 | 26.67 | 2.55 | 40.63 | 40.80 |
| 23Q1 (14) | 223 | 0.0 | 0.0 | 0.88 | -75.56 | 15.79 | 1.02 | -44.86 | 47.83 | 0.88 | -89.33 | 15.79 | 231.26 | -1.77 | 10.16 | 36.03 | -1.58 | 0.87 | 1.29 | -30.65 | 20.56 | 0.88 | -74.64 | 1.15 | 2.99 | -31.58 | 32.89 | 1.98 | -75.37 | 16.47 | 1.17 | -66.76 | 1.74 | 0.88 | -74.64 | 1.15 | -1.86 | -9.18 | -25.23 |
| 22Q4 (13) | 223 | 0.0 | 0.0 | 3.60 | 57.21 | 106.9 | 1.85 | -5.61 | 13.5 | 8.25 | 77.8 | 37.04 | 235.43 | -1.96 | 8.72 | 36.61 | 0.55 | -0.92 | 1.86 | -22.5 | -18.06 | 3.47 | 57.01 | 90.66 | 4.37 | -24.13 | -11.18 | 8.04 | 57.03 | 106.68 | 3.52 | 29.89 | 47.28 | 3.47 | 57.01 | 90.66 | 3.12 | 50.62 | 10.83 |
| 22Q3 (12) | 223 | 0.0 | 0.0 | 2.29 | 44.03 | 80.31 | 1.96 | 27.27 | 79.82 | 4.64 | 97.45 | 8.41 | 240.13 | 8.2 | 16.22 | 36.41 | 0.39 | 1.7 | 2.40 | 20.0 | 48.15 | 2.21 | 33.94 | 51.37 | 5.76 | 29.73 | 72.46 | 5.12 | 44.63 | 80.92 | 2.71 | 32.2 | 49.72 | 2.21 | 33.94 | 51.37 | 6.96 | 76.62 | 75.23 |
| 22Q2 (11) | 223 | 0.0 | 0.0 | 1.59 | 109.21 | 0.63 | 1.54 | 123.19 | 8.45 | 2.35 | 209.21 | -21.93 | 221.94 | 5.72 | 8.26 | 36.27 | 1.54 | 0.22 | 2.00 | 86.92 | -2.91 | 1.65 | 89.66 | -8.33 | 4.44 | 97.33 | 5.46 | 3.54 | 108.24 | 0.28 | 2.05 | 78.26 | -8.07 | 1.65 | 89.66 | -8.33 | 1.33 | 26.44 | 32.76 |
| 22Q1 (10) | 223 | 0.0 | 0.0 | 0.76 | -56.32 | -46.85 | 0.69 | -57.67 | -49.64 | 0.76 | -87.38 | -46.85 | 209.94 | -3.05 | 0.73 | 35.72 | -3.33 | 0.73 | 1.07 | -52.86 | -46.77 | 0.87 | -52.2 | -47.27 | 2.25 | -54.27 | -46.3 | 1.7 | -56.3 | -46.54 | 1.15 | -51.88 | -44.71 | 0.87 | -52.2 | -47.27 | 0.88 | -9.66 | -4.07 |
| 21Q4 (9) | 223 | 0.0 | 0.0 | 1.74 | 37.01 | -24.02 | 1.63 | 49.54 | -32.64 | 6.02 | 40.65 | -36.9 | 216.54 | 4.8 | -0.35 | 36.95 | 3.21 | 0.96 | 2.27 | 40.12 | -28.84 | 1.82 | 24.66 | -27.2 | 4.92 | 47.31 | -29.11 | 3.89 | 37.46 | -23.73 | 2.39 | 32.04 | -21.9 | 1.82 | 24.66 | -27.2 | 2.79 | 8.69 | 13.15 |
| 21Q3 (8) | 223 | 0.0 | 0.0 | 1.27 | -19.62 | -61.16 | 1.09 | -23.24 | -64.72 | 4.28 | 42.19 | -40.97 | 206.62 | 0.79 | -9.11 | 35.80 | -1.08 | -1.68 | 1.62 | -21.36 | -58.88 | 1.46 | -18.89 | -56.68 | 3.34 | -20.67 | -62.72 | 2.83 | -19.83 | -61.23 | 1.81 | -18.83 | -56.07 | 1.46 | -18.89 | -56.68 | -0.42 | -4.57 | -9.79 |
| 21Q2 (7) | 223 | 0.0 | -0.45 | 1.58 | 10.49 | -41.7 | 1.42 | 3.65 | -43.87 | 3.01 | 110.49 | -24.56 | 205.01 | -1.64 | -2.89 | 36.19 | 2.06 | -0.9 | 2.06 | 2.49 | -40.97 | 1.80 | 9.09 | -40.2 | 4.21 | 0.48 | -42.8 | 3.53 | 11.01 | -41.75 | 2.23 | 7.21 | -39.57 | 1.80 | 9.09 | -40.2 | -2.86 | -13.53 | -19.87 |
| 21Q1 (6) | 223 | 0.0 | 0.0 | 1.43 | -37.55 | 12.6 | 1.37 | -43.39 | -26.34 | 1.43 | -85.01 | 12.6 | 208.42 | -4.09 | 5.31 | 35.46 | -3.11 | -1.53 | 2.01 | -36.99 | -19.92 | 1.65 | -34.0 | 10.0 | 4.19 | -39.63 | -15.52 | 3.18 | -37.65 | 11.97 | 2.08 | -32.03 | 13.04 | 1.65 | -34.0 | 10.0 | -4.25 | -33.76 | -32.53 |
| 20Q4 (5) | 223 | 0.0 | 0.0 | 2.29 | -29.97 | 6.02 | 2.42 | -21.68 | -0.41 | 9.54 | 31.59 | 16.34 | 217.31 | -4.41 | 8.05 | 36.60 | 0.52 | -2.61 | 3.19 | -19.04 | -6.73 | 2.50 | -25.82 | -1.19 | 6.94 | -22.54 | 1.02 | 5.1 | -30.14 | 6.03 | 3.06 | -25.73 | -1.92 | 2.50 | -25.82 | -1.19 | - | - | 0.00 |
| 20Q3 (4) | 223 | -0.45 | 0.0 | 3.27 | 20.66 | 0.0 | 3.09 | 22.13 | 0.0 | 7.25 | 81.7 | 0.0 | 227.33 | 7.68 | 0.0 | 36.41 | -0.3 | 0.0 | 3.94 | 12.89 | 0.0 | 3.37 | 11.96 | 0.0 | 8.96 | 21.74 | 0.0 | 7.3 | 20.46 | 0.0 | 4.12 | 11.65 | 0.0 | 3.37 | 11.96 | 0.0 | - | - | 0.00 |
| 20Q2 (3) | 224 | 0.45 | 0.0 | 2.71 | 113.39 | 0.0 | 2.53 | 36.02 | 0.0 | 3.99 | 214.17 | 0.0 | 211.11 | 6.66 | 0.0 | 36.52 | 1.42 | 0.0 | 3.49 | 39.04 | 0.0 | 3.01 | 100.67 | 0.0 | 7.36 | 48.39 | 0.0 | 6.06 | 113.38 | 0.0 | 3.69 | 100.54 | 0.0 | 3.01 | 100.67 | 0.0 | - | - | 0.00 |
| 20Q1 (2) | 223 | 0.0 | 0.0 | 1.27 | -41.2 | 0.0 | 1.86 | -23.46 | 0.0 | 1.27 | -84.51 | 0.0 | 197.92 | -1.59 | 0.0 | 36.01 | -4.18 | 0.0 | 2.51 | -26.61 | 0.0 | 1.50 | -40.71 | 0.0 | 4.96 | -27.8 | 0.0 | 2.84 | -40.96 | 0.0 | 1.84 | -41.03 | 0.0 | 1.50 | -40.71 | 0.0 | - | - | 0.00 |
| 19Q4 (1) | 223 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 2.43 | 0.0 | 0.0 | 8.20 | 0.0 | 0.0 | 201.12 | 0.0 | 0.0 | 37.58 | 0.0 | 0.0 | 3.42 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 6.87 | 0.0 | 0.0 | 4.81 | 0.0 | 0.0 | 3.12 | 0.0 | 0.0 | 2.53 | 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 | 87.68 | -3.51 | 5.44 | 963.04 | 5.76 | 268.33 | N/A | - | ||
| 2024/10 | 90.87 | 1.21 | 5.44 | 875.36 | 5.79 | 273.06 | N/A | - | ||
| 2024/9 | 89.78 | -2.84 | 5.88 | 784.49 | 5.83 | 274.27 | 0.2 | - | ||
| 2024/8 | 92.41 | 0.35 | 3.9 | 694.71 | 5.82 | 272.46 | 0.2 | - | ||
| 2024/7 | 92.08 | 4.67 | 3.35 | 602.3 | 6.12 | 268.41 | 0.2 | - | ||
| 2024/6 | 87.97 | -0.44 | 4.35 | 510.22 | 6.64 | 261.46 | 0.21 | - | ||
| 2024/5 | 88.36 | 3.79 | 5.67 | 422.26 | 7.13 | 258.91 | 0.21 | - | ||
| 2024/4 | 85.13 | -0.33 | 7.38 | 333.9 | 7.52 | 250.5 | 0.22 | - | ||
| 2024/3 | 85.42 | 6.82 | 6.6 | 248.76 | 7.56 | 248.76 | 0.25 | - | ||
| 2024/2 | 79.96 | -4.12 | 15.28 | 163.35 | 8.07 | 248.87 | 0.25 | - | ||
| 2024/1 | 83.39 | -2.48 | 1.96 | 83.39 | 1.96 | 252.06 | 0.24 | - | ||
| 2023/12 | 85.52 | 2.85 | 9.33 | 996.1 | 9.77 | 254.84 | 0.28 | - | ||
| 2023/11 | 83.15 | -3.5 | 7.17 | 910.58 | 9.81 | 254.11 | 0.28 | - | ||
| 2023/10 | 86.17 | 1.63 | 8.24 | 827.43 | 10.08 | 259.9 | 0.28 | - | ||
| 2023/9 | 84.79 | -4.65 | 11.37 | 741.26 | 10.3 | 262.81 | 0.21 | - | ||
| 2023/8 | 88.93 | -0.17 | 8.47 | 656.47 | 10.17 | 262.32 | 0.21 | - | ||
| 2023/7 | 89.09 | 5.69 | 8.63 | 567.53 | 10.44 | 257.0 | 0.22 | - | ||
| 2023/6 | 84.29 | 0.81 | 12.31 | 478.44 | 10.78 | 247.18 | 0.23 | - | ||
| 2023/5 | 83.61 | 5.46 | 12.67 | 394.15 | 10.46 | 243.01 | 0.23 | - | ||
| 2023/4 | 79.28 | -1.05 | 9.07 | 310.54 | 9.87 | 228.75 | 0.25 | - | ||
| 2023/3 | 80.12 | 15.51 | 8.75 | 231.26 | 10.15 | 231.26 | 0.27 | - | ||
| 2023/2 | 69.36 | -15.19 | 11.05 | 151.14 | 10.92 | 229.36 | 0.27 | - | ||
| 2023/1 | 81.79 | 4.56 | 10.81 | 81.79 | 10.81 | 237.58 | 0.26 | - | ||
| 2022/12 | 78.22 | 0.82 | 7.76 | 907.4 | 8.46 | 235.4 | 0.29 | - | ||
| 2022/11 | 77.58 | -2.54 | 10.54 | 829.19 | 8.53 | 233.32 | 0.29 | - | ||
| 2022/10 | 79.61 | 4.56 | 7.89 | 751.61 | 8.32 | 237.73 | 0.29 | - | ||
| 2022/9 | 76.13 | -7.13 | 10.83 | 672.0 | 8.37 | 240.13 | 0.2 | - | ||
| 2022/8 | 81.99 | -0.02 | 17.65 | 595.87 | 8.07 | 239.04 | 0.2 | - | ||
| 2022/7 | 82.01 | 9.26 | 20.15 | 513.88 | 6.68 | 231.26 | 0.21 | - | ||
| 2022/6 | 75.05 | 1.14 | 18.91 | 431.87 | 4.46 | 221.94 | 0.21 | - | ||
| 2022/5 | 74.2 | 2.09 | 3.71 | 356.82 | 1.85 | 220.56 | 0.21 | - | ||
| 2022/4 | 72.68 | -1.34 | 3.31 | 282.62 | 1.38 | 208.81 | 0.23 | - | ||
| 2022/3 | 73.67 | 17.96 | 2.53 | 209.94 | 0.72 | 209.94 | 0.24 | - | ||
| 2022/2 | 62.46 | -15.38 | -5.51 | 136.26 | -0.22 | 208.84 | 0.24 | - | ||
| 2022/1 | 73.81 | 1.68 | 4.73 | 73.81 | 4.73 | 216.57 | 0.24 | - | ||
| 2021/12 | 72.58 | 3.42 | -0.05 | 836.6 | -1.99 | 216.54 | 0.29 | - | ||
| 2021/11 | 70.18 | -4.88 | -1.85 | 764.01 | -2.17 | 212.65 | 0.29 | - | ||
| 2021/10 | 73.78 | 7.41 | 0.82 | 693.84 | -2.21 | 212.16 | 0.29 | - | ||
| 2021/9 | 68.69 | -1.41 | -4.2 | 620.05 | -2.56 | 206.62 | 0.23 | - | ||
| 2021/8 | 69.68 | 2.09 | -9.83 | 551.36 | -2.35 | 201.04 | 0.24 | - | ||
| 2021/7 | 68.25 | 8.13 | -12.87 | 481.68 | -1.16 | 202.91 | 0.24 | - | ||
| 2021/6 | 63.11 | -11.78 | -13.51 | 413.43 | 1.07 | 205.01 | 0.22 | - | ||
| 2021/5 | 71.55 | 1.7 | -2.16 | 350.32 | 4.24 | 213.75 | 0.21 | - | ||
| 2021/4 | 70.35 | -2.08 | 8.23 | 278.77 | 6.02 | 208.3 | 0.21 | - | ||
| 2021/3 | 71.85 | 8.69 | 7.25 | 208.42 | 5.3 | 208.42 | 0.22 | - | ||
| 2021/2 | 66.1 | -6.19 | 8.47 | 136.57 | 4.3 | 209.19 | 0.22 | - | ||
| 2021/1 | 70.47 | -2.96 | 0.67 | 70.47 | 0.67 | 214.59 | 0.22 | - | ||
| 2020/12 | 72.62 | 1.55 | 8.55 | 853.66 | 9.82 | 217.31 | 0.25 | - | ||
| 2020/11 | 71.51 | -2.28 | 9.07 | 781.04 | 9.94 | 216.4 | 0.25 | - | ||
| 2020/10 | 73.18 | 2.04 | 6.56 | 709.53 | 10.03 | 222.17 | 0.24 | - | ||
| 2020/9 | 71.71 | -7.2 | 10.53 | 636.35 | 10.44 | 227.33 | 0.2 | - | ||
| 2020/8 | 77.28 | -1.34 | 12.8 | 564.64 | 10.43 | 228.59 | 0.2 | - | ||
| 2020/7 | 78.33 | 7.33 | 13.52 | 487.36 | 10.06 | 224.44 | 0.2 | - | ||
| 2020/6 | 72.98 | -0.2 | 10.1 | 409.02 | 9.42 | 211.11 | 0.21 | - | ||
| 2020/5 | 73.13 | 12.51 | 14.06 | 336.05 | 9.28 | 205.12 | 0.22 | - | ||
| 2020/4 | 65.0 | -2.97 | 5.73 | 262.92 | 8.02 | 192.92 | 0.23 | - | ||
| 2020/3 | 66.99 | 9.92 | 8.63 | 197.92 | 8.79 | 197.92 | 0.24 | - | ||
| 2020/2 | 60.94 | -12.93 | 6.16 | 130.93 | 8.87 | 197.82 | 0.24 | - | ||
| 2020/1 | 69.99 | 4.63 | 11.34 | 69.99 | 11.34 | 0.0 | N/A | - | ||
| 2019/12 | 66.89 | 2.03 | 8.06 | 777.3 | 8.37 | 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) | 223 | 0.0 | 7.19 | -12.53 | 7.47 | 23.47 | 996.1 | 9.77 | 36.50 | 0.63 | 2.02 | 9.19 | 1.70 | -18.66 | 20.12 | 19.62 | 19.59 | -9.89 | 16.12 | -12.44 |
| 2022 (9) | 223 | 0.0 | 8.22 | 36.77 | 6.05 | 9.8 | 907.43 | 8.47 | 36.27 | 0.44 | 1.85 | -7.04 | 2.09 | 23.67 | 16.82 | 0.9 | 21.74 | 22.07 | 18.41 | 36.98 |
| 2021 (8) | 223 | 0.0 | 6.01 | -36.8 | 5.51 | -44.34 | 836.6 | -2.0 | 36.11 | -0.77 | 1.99 | -39.88 | 1.69 | -35.74 | 16.67 | -40.93 | 17.81 | -35.09 | 13.44 | -36.9 |
| 2020 (7) | 223 | 0.0 | 9.51 | 16.4 | 9.90 | 18.28 | 853.66 | 9.82 | 36.39 | -1.03 | 3.31 | 6.43 | 2.63 | 6.91 | 28.22 | 16.85 | 27.44 | 15.34 | 21.3 | 16.33 |
| 2019 (6) | 223 | 0.0 | 8.17 | 13.31 | 8.37 | 44.81 | 777.3 | 8.38 | 36.77 | -0.68 | 3.11 | 25.91 | 2.46 | 4.24 | 24.15 | 36.29 | 23.79 | 13.45 | 18.31 | 13.44 |
| 2018 (5) | 223 | 0.0 | 7.21 | 14.81 | 5.78 | 29.89 | 717.21 | 11.32 | 37.02 | -1.91 | 2.47 | 18.75 | 2.36 | 3.96 | 17.72 | 32.44 | 20.97 | 19.62 | 16.14 | 14.71 |
| 2017 (4) | 223 | 0.0 | 6.28 | 2.11 | 4.45 | -4.71 | 644.28 | 6.37 | 37.74 | 1.81 | 2.08 | -9.57 | 2.27 | -4.22 | 13.38 | -4.09 | 17.53 | 1.33 | 14.07 | 2.18 |
| 2016 (3) | 223 | 0.0 | 6.15 | 7.71 | 4.67 | 0.0 | 605.67 | 4.8 | 37.07 | 2.23 | 2.30 | -3.36 | 2.37 | 3.04 | 13.95 | 1.53 | 17.3 | 7.52 | 13.77 | 7.83 |
| 2015 (2) | 223 | 0.0 | 5.71 | -1.38 | 4.67 | 0.43 | 577.91 | 3.07 | 36.26 | 1.88 | 2.38 | -2.46 | 2.30 | -4.96 | 13.74 | 0.51 | 16.09 | -0.98 | 12.77 | -1.39 |
| 2014 (1) | 223 | 0.0 | 5.79 | 18.16 | 4.65 | 17.72 | 560.68 | 4.3 | 35.59 | 0 | 2.44 | 0 | 2.42 | 0 | 13.67 | 14.01 | 16.25 | 14.92 | 12.95 | 18.26 |
