- 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) | 99 | 0.0 | 0.0 | 1.24 | -13.89 | 0.0 | 1.26 | -15.44 | 5.0 | 3.83 | 47.88 | -12.16 | 55.17 | -0.38 | 0.68 | 18.65 | -3.07 | 1.08 | 2.82 | -15.57 | 3.3 | 2.23 | -13.9 | -0.45 | 1.55 | -16.22 | 3.33 | 1.23 | -13.99 | 0.0 | 2.78 | -14.2 | -0.71 | 2.23 | -13.9 | -0.45 | 11.91 | 6.21 | 5.96 |
| 24Q2 (19) | 99 | 0.0 | 0.0 | 1.44 | 26.32 | -18.18 | 1.49 | 27.35 | -14.86 | 2.59 | 127.19 | -17.25 | 55.38 | 24.2 | -5.46 | 19.24 | -10.26 | 1.42 | 3.34 | 3.09 | -10.93 | 2.59 | 1.97 | -13.09 | 1.85 | 28.47 | -15.91 | 1.43 | 26.55 | -18.29 | 3.24 | 1.89 | -14.51 | 2.59 | 1.97 | -13.09 | 13.81 | 37.19 | 42.73 |
| 24Q1 (18) | 99 | 0.0 | 0.0 | 1.14 | 48.05 | -16.18 | 1.17 | 58.11 | -15.22 | 1.14 | -77.78 | -16.18 | 44.59 | 3.43 | -6.6 | 21.44 | 0.56 | 2.58 | 3.24 | 50.0 | -9.24 | 2.54 | 43.5 | -10.25 | 1.44 | 54.84 | -15.79 | 1.13 | 48.68 | -16.3 | 3.18 | 43.24 | -10.17 | 2.54 | 43.5 | -10.25 | -8.95 | 5.07 | 9.89 |
| 23Q4 (17) | 99 | 0.0 | 0.0 | 0.77 | -37.9 | -18.95 | 0.74 | -38.33 | -26.73 | 5.13 | 17.66 | -12.76 | 43.11 | -21.33 | -3.36 | 21.32 | 15.56 | -1.16 | 2.16 | -20.88 | -23.13 | 1.77 | -20.98 | -16.51 | 0.93 | -38.0 | -25.6 | 0.76 | -38.21 | -20.0 | 2.22 | -20.71 | -17.78 | 1.77 | -20.98 | -16.51 | -13.89 | -33.73 | -34.88 |
| 23Q3 (16) | 99 | 0.0 | 0.0 | 1.24 | -29.55 | -20.0 | 1.20 | -31.43 | -21.05 | 4.36 | 39.3 | -11.56 | 54.8 | -6.45 | -6.71 | 18.45 | -2.74 | 0.65 | 2.73 | -27.2 | -14.95 | 2.24 | -24.83 | -14.18 | 1.5 | -31.82 | -20.63 | 1.23 | -29.71 | -19.61 | 2.80 | -26.12 | -14.37 | 2.24 | -24.83 | -14.18 | 8.13 | -0.07 | -2.31 |
| 23Q2 (15) | 99 | 0.0 | 0.0 | 1.76 | 29.41 | -4.35 | 1.75 | 26.81 | -5.41 | 3.13 | 130.15 | -7.4 | 58.58 | 22.71 | -2.55 | 18.97 | -9.23 | -2.01 | 3.75 | 5.04 | -1.32 | 2.98 | 5.3 | -1.65 | 2.2 | 28.65 | -3.51 | 1.75 | 29.63 | -3.85 | 3.79 | 7.06 | 0.0 | 2.98 | 5.3 | -1.65 | 14.87 | 36.28 | 31.72 |
| 23Q1 (14) | 99 | 0.0 | 0.0 | 1.36 | 43.16 | -12.26 | 1.38 | 36.63 | -12.1 | 1.36 | -76.87 | -12.26 | 47.74 | 7.02 | -5.39 | 20.90 | -3.11 | 5.18 | 3.57 | 27.05 | -6.79 | 2.83 | 33.49 | -6.91 | 1.71 | 36.8 | -11.4 | 1.35 | 42.11 | -11.76 | 3.54 | 31.11 | -6.84 | 2.83 | 33.49 | -6.91 | -8.52 | 2.22 | 1.54 |
| 22Q4 (13) | 99 | 0.0 | 0.0 | 0.95 | -38.71 | -29.1 | 1.01 | -33.55 | -25.74 | 5.88 | 19.27 | -2.81 | 44.61 | -24.06 | -10.9 | 21.57 | 17.68 | 6.36 | 2.81 | -12.46 | -16.62 | 2.12 | -18.77 | -20.3 | 1.25 | -33.86 | -26.04 | 0.95 | -37.91 | -28.57 | 2.70 | -17.43 | -18.67 | 2.12 | -18.77 | -20.3 | -13.17 | -27.23 | -25.70 |
| 22Q3 (12) | 99 | 0.0 | 0.0 | 1.55 | -15.76 | 3.33 | 1.52 | -17.84 | 0.66 | 4.93 | 45.86 | 4.67 | 58.74 | -2.28 | 10.48 | 18.33 | -5.32 | -0.54 | 3.21 | -15.53 | -8.55 | 2.61 | -13.86 | -6.45 | 1.89 | -17.11 | 1.07 | 1.53 | -15.93 | 3.38 | 3.27 | -13.72 | -6.3 | 2.61 | -13.86 | -6.45 | 8.42 | 1.48 | -0.01 |
| 22Q2 (11) | 99 | 0.0 | 0.0 | 1.84 | 18.71 | 0.55 | 1.85 | 17.83 | -1.07 | 3.38 | 118.06 | 5.3 | 60.11 | 19.12 | 0.91 | 19.36 | -2.57 | 13.35 | 3.80 | -0.78 | -1.55 | 3.03 | -0.33 | -0.66 | 2.28 | 18.13 | -0.87 | 1.82 | 18.95 | 0.0 | 3.79 | -0.26 | -0.52 | 3.03 | -0.33 | -0.66 | 9.95 | 17.19 | 16.63 |
| 22Q1 (10) | 99 | 0.0 | 0.0 | 1.55 | 15.67 | 12.32 | 1.57 | 15.44 | 13.77 | 1.55 | -74.38 | 12.32 | 50.46 | 0.78 | 11.91 | 19.87 | -2.02 | 0.51 | 3.83 | 13.65 | 1.06 | 3.04 | 14.29 | 0.0 | 1.93 | 14.2 | 12.87 | 1.53 | 15.04 | 11.68 | 3.80 | 14.46 | 0.0 | 3.04 | 14.29 | 0.0 | -2.52 | 2.50 | 2.75 |
| 21Q4 (9) | 99 | 0.0 | 0.0 | 1.34 | -10.67 | 47.25 | 1.36 | -9.93 | 40.21 | 6.05 | 28.45 | 3.07 | 50.07 | -5.83 | 22.15 | 20.28 | 10.04 | 1.96 | 3.37 | -3.99 | 14.63 | 2.66 | -4.66 | 20.36 | 1.69 | -9.63 | 40.83 | 1.33 | -10.14 | 46.15 | 3.32 | -4.87 | 17.73 | 2.66 | -4.66 | 20.36 | -8.29 | -14.35 | -14.59 |
| 21Q3 (8) | 99 | 0.0 | 0.0 | 1.50 | -18.03 | -25.74 | 1.51 | -19.25 | -25.98 | 4.71 | 46.73 | -4.85 | 53.17 | -10.74 | -7.72 | 18.43 | 7.9 | 4.89 | 3.51 | -9.07 | -19.86 | 2.79 | -8.52 | -20.06 | 1.87 | -18.7 | -25.79 | 1.48 | -18.68 | -26.37 | 3.49 | -8.4 | -19.95 | 2.79 | -8.52 | -20.06 | 10.68 | 7.29 | 8.13 |
| 21Q2 (7) | 99 | 0.0 | 0.0 | 1.83 | 32.61 | 5.78 | 1.87 | 35.51 | 5.06 | 3.21 | 132.61 | 9.56 | 59.57 | 32.11 | 10.79 | 17.08 | -13.61 | -3.12 | 3.86 | 1.85 | -5.16 | 3.05 | 0.33 | -4.69 | 2.3 | 34.5 | 5.02 | 1.82 | 32.85 | 5.81 | 3.81 | 0.26 | -4.99 | 3.05 | 0.33 | -4.69 | 21.05 | 42.13 | 38.89 |
| 21Q1 (6) | 99 | 0.0 | 0.0 | 1.38 | 51.65 | 15.97 | 1.38 | 42.27 | 15.0 | 1.38 | -76.49 | 15.97 | 45.09 | 10.0 | 6.39 | 19.77 | -0.6 | 0.97 | 3.79 | 28.91 | 7.67 | 3.04 | 37.56 | 8.96 | 1.71 | 42.5 | 14.77 | 1.37 | 50.55 | 16.1 | 3.80 | 34.75 | 8.88 | 3.04 | 37.56 | 8.96 | -9.43 | -1.65 | -5.09 |
| 20Q4 (5) | 99 | 0.0 | 0.0 | 0.91 | -54.95 | 33.82 | 0.97 | -52.45 | 36.62 | 5.87 | 18.59 | 32.21 | 40.99 | -28.86 | 11.26 | 19.89 | 13.2 | -1.68 | 2.94 | -32.88 | 23.01 | 2.21 | -36.68 | 20.77 | 1.2 | -52.38 | 36.36 | 0.91 | -54.73 | 35.82 | 2.82 | -35.32 | 21.55 | 2.21 | -36.68 | 20.77 | - | - | 0.00 |
| 20Q3 (4) | 99 | 0.0 | 0.0 | 2.02 | 16.76 | 0.0 | 2.04 | 14.61 | 0.0 | 4.95 | 68.94 | 0.0 | 57.62 | 7.16 | 0.0 | 17.57 | -0.34 | 0.0 | 4.38 | 7.62 | 0.0 | 3.49 | 9.06 | 0.0 | 2.52 | 15.07 | 0.0 | 2.01 | 16.86 | 0.0 | 4.36 | 8.73 | 0.0 | 3.49 | 9.06 | 0.0 | - | - | 0.00 |
| 20Q2 (3) | 99 | 0.0 | 0.0 | 1.73 | 45.38 | 0.0 | 1.78 | 48.33 | 0.0 | 2.93 | 146.22 | 0.0 | 53.77 | 26.88 | 0.0 | 17.63 | -9.96 | 0.0 | 4.07 | 15.63 | 0.0 | 3.20 | 14.7 | 0.0 | 2.19 | 46.98 | 0.0 | 1.72 | 45.76 | 0.0 | 4.01 | 14.9 | 0.0 | 3.20 | 14.7 | 0.0 | - | - | 0.00 |
| 20Q1 (2) | 99 | 0.0 | 0.0 | 1.19 | 75.0 | 0.0 | 1.20 | 69.01 | 0.0 | 1.19 | -73.2 | 0.0 | 42.38 | 15.04 | 0.0 | 19.58 | -3.21 | 0.0 | 3.52 | 47.28 | 0.0 | 2.79 | 52.46 | 0.0 | 1.49 | 69.32 | 0.0 | 1.18 | 76.12 | 0.0 | 3.49 | 50.43 | 0.0 | 2.79 | 52.46 | 0.0 | - | - | 0.00 |
| 19Q4 (1) | 99 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 4.44 | 0.0 | 0.0 | 36.84 | 0.0 | 0.0 | 20.23 | 0.0 | 0.0 | 2.39 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 2.32 | 0.0 | 0.0 | 1.83 | 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 | 14.43 | 9.59 | 2.56 | 182.74 | -3.56 | 42.82 | N/A | - | ||
| 2024/10 | 13.17 | -13.46 | -7.94 | 168.31 | -4.06 | 46.8 | N/A | - | ||
| 2024/9 | 15.22 | -17.39 | 1.14 | 155.14 | -3.71 | 55.17 | 0.52 | - | ||
| 2024/8 | 18.42 | -14.44 | 1.19 | 139.92 | -4.21 | 58.12 | 0.49 | - | ||
| 2024/7 | 21.53 | 18.47 | -0.12 | 121.5 | -4.98 | 57.82 | 0.49 | - | ||
| 2024/6 | 18.17 | 0.3 | -7.56 | 99.97 | -5.97 | 55.38 | 0.71 | - | ||
| 2024/5 | 18.12 | -5.08 | -10.18 | 81.8 | -5.61 | 51.1 | 0.77 | - | ||
| 2024/4 | 19.09 | 37.35 | 1.78 | 63.68 | -4.22 | 47.42 | 0.83 | - | ||
| 2024/3 | 13.9 | -3.68 | -6.57 | 44.59 | -6.58 | 44.59 | 0.91 | - | ||
| 2024/2 | 14.43 | -11.3 | 4.86 | 30.7 | -6.59 | 45.43 | 0.9 | - | ||
| 2024/1 | 16.27 | 10.42 | -14.84 | 16.27 | -14.84 | 45.07 | 0.9 | - | ||
| 2023/12 | 14.73 | 4.7 | -9.81 | 204.24 | -4.52 | 43.11 | 0.61 | - | ||
| 2023/11 | 14.07 | -1.63 | -1.95 | 189.5 | -4.09 | 43.42 | 0.6 | - | ||
| 2023/10 | 14.31 | -4.91 | 2.71 | 175.43 | -4.25 | 47.55 | 0.55 | - | ||
| 2023/9 | 15.04 | -17.34 | -4.47 | 161.13 | -4.83 | 54.8 | 0.57 | - | ||
| 2023/8 | 18.2 | -15.56 | -7.18 | 146.08 | -4.86 | 59.42 | 0.53 | - | ||
| 2023/7 | 21.56 | 9.65 | -7.79 | 127.88 | -4.52 | 61.39 | 0.51 | - | ||
| 2023/6 | 19.66 | -2.54 | -1.87 | 106.32 | -3.83 | 58.58 | 0.7 | - | ||
| 2023/5 | 20.17 | 7.56 | 0.15 | 86.66 | -4.27 | 53.8 | 0.77 | - | ||
| 2023/4 | 18.75 | 26.06 | -5.9 | 66.49 | -5.53 | 47.39 | 0.87 | - | ||
| 2023/3 | 14.88 | 8.1 | -4.01 | 47.74 | -5.39 | 47.74 | 0.82 | - | ||
| 2023/2 | 13.76 | -27.96 | -2.31 | 32.86 | -6.0 | 49.2 | 0.79 | - | ||
| 2023/1 | 19.1 | 16.94 | -8.49 | 19.1 | -8.49 | 49.79 | 0.78 | - | ||
| 2022/12 | 16.34 | 13.82 | 5.42 | 213.92 | 2.89 | 44.61 | 0.61 | - | ||
| 2022/11 | 14.35 | 3.04 | -17.08 | 197.59 | 2.69 | 44.03 | 0.62 | - | ||
| 2022/10 | 13.93 | -11.56 | -19.36 | 183.24 | 4.64 | 49.29 | 0.55 | - | ||
| 2022/9 | 15.75 | -19.69 | 8.42 | 169.31 | 7.27 | 58.74 | 0.57 | - | ||
| 2022/8 | 19.61 | -16.11 | 13.98 | 153.56 | 7.15 | 63.03 | 0.53 | - | ||
| 2022/7 | 23.38 | 16.68 | 9.04 | 133.95 | 6.22 | 63.56 | 0.52 | - | ||
| 2022/6 | 20.04 | -0.52 | 1.05 | 110.57 | 5.64 | 60.11 | 0.67 | - | ||
| 2022/5 | 20.14 | 1.06 | -12.43 | 90.53 | 6.71 | 55.57 | 0.72 | - | ||
| 2022/4 | 19.93 | 28.59 | 19.05 | 70.39 | 13.84 | 49.51 | 0.81 | - | ||
| 2022/3 | 15.5 | 10.01 | 20.73 | 50.46 | 11.91 | 50.46 | 0.68 | - | ||
| 2022/2 | 14.09 | -32.52 | 6.83 | 34.96 | 8.39 | 50.46 | 0.68 | - | ||
| 2022/1 | 20.88 | 34.73 | 9.47 | 20.88 | 9.47 | 53.68 | 0.64 | - | ||
| 2021/12 | 15.5 | -10.46 | 3.75 | 207.9 | 6.74 | 50.07 | 0.58 | - | ||
| 2021/11 | 17.31 | 0.2 | 27.97 | 192.41 | 6.99 | 49.1 | 0.59 | - | ||
| 2021/10 | 17.27 | 18.9 | 37.8 | 175.1 | 5.28 | 49.0 | 0.59 | - | ||
| 2021/9 | 14.52 | -15.57 | 1.9 | 157.83 | 2.63 | 53.17 | 0.54 | - | ||
| 2021/8 | 17.21 | -19.75 | -14.34 | 143.3 | 2.71 | 58.47 | 0.49 | - | ||
| 2021/7 | 21.44 | 8.14 | -7.89 | 126.1 | 5.58 | 64.27 | 0.44 | - | ||
| 2021/6 | 19.83 | -13.8 | 7.43 | 104.66 | 8.84 | 59.57 | 0.52 | - | ||
| 2021/5 | 23.0 | 37.41 | 14.01 | 84.83 | 9.17 | 52.58 | 0.59 | - | ||
| 2021/4 | 16.74 | 30.39 | 10.54 | 61.83 | 7.48 | 42.76 | 0.73 | - | ||
| 2021/3 | 12.84 | -2.64 | -0.05 | 45.09 | 6.38 | 45.09 | 0.69 | - | ||
| 2021/2 | 13.19 | -30.85 | 6.1 | 32.25 | 9.18 | 47.19 | 0.66 | - | ||
| 2021/1 | 19.07 | 27.69 | 11.42 | 19.07 | 11.42 | 47.53 | 0.66 | - | ||
| 2020/12 | 14.93 | 10.42 | 19.43 | 194.76 | 11.12 | 40.99 | 0.62 | - | ||
| 2020/11 | 13.52 | 7.91 | 10.52 | 179.83 | 10.49 | 40.31 | 0.63 | - | ||
| 2020/10 | 12.53 | -12.07 | 3.52 | 166.3 | 10.48 | 46.87 | 0.54 | - | ||
| 2020/9 | 14.25 | -29.03 | 3.56 | 153.77 | 11.09 | 57.62 | 0.48 | - | ||
| 2020/8 | 20.09 | -13.7 | 27.42 | 139.52 | 11.92 | 61.82 | 0.45 | - | ||
| 2020/7 | 23.28 | 26.14 | 18.16 | 119.43 | 9.68 | 61.9 | 0.45 | - | ||
| 2020/6 | 18.45 | -8.53 | 14.4 | 96.15 | 7.81 | 53.77 | 0.58 | - | ||
| 2020/5 | 20.17 | 33.23 | 15.44 | 77.7 | 6.35 | 48.16 | 0.65 | - | ||
| 2020/4 | 15.14 | 17.89 | -6.92 | 57.53 | 3.5 | 40.41 | 0.78 | - | ||
| 2020/3 | 12.84 | 3.36 | 12.91 | 42.38 | 7.81 | 42.38 | 0.69 | - | ||
| 2020/2 | 12.43 | -27.39 | 3.48 | 29.54 | 5.74 | 42.04 | 0.7 | - | ||
| 2020/1 | 17.11 | 36.87 | 7.45 | 17.11 | 7.45 | 0.0 | N/A | - | ||
| 2019/12 | 12.5 | 2.18 | 14.56 | 175.26 | 7.23 | 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) | 99 | 0.0 | 5.10 | -12.52 | 5.07 | -14.5 | 204.24 | -4.53 | 19.78 | 0.61 | 3.10 | -9.88 | 2.49 | -8.79 | 6.33 | -13.99 | 6.4 | -12.57 | 5.09 | -12.69 |
| 2022 (9) | 99 | 0.0 | 5.83 | -2.67 | 5.93 | -3.1 | 213.92 | 2.9 | 19.66 | 4.69 | 3.44 | -5.49 | 2.73 | -5.54 | 7.36 | -2.65 | 7.32 | -2.4 | 5.83 | -2.83 |
| 2021 (8) | 99 | 0.0 | 5.99 | 2.92 | 6.12 | 2.17 | 207.9 | 6.75 | 18.78 | 1.46 | 3.64 | -4.21 | 2.89 | -3.34 | 7.56 | 2.02 | 7.5 | 2.74 | 6.0 | 3.09 |
| 2020 (7) | 99 | 0.0 | 5.82 | 31.97 | 5.99 | 32.23 | 194.76 | 11.13 | 18.51 | -1.02 | 3.80 | 18.75 | 2.99 | 19.12 | 7.41 | 32.32 | 7.3 | 32.01 | 5.82 | 31.97 |
| 2019 (6) | 99 | 0.0 | 4.41 | 8.62 | 4.53 | 21.77 | 175.26 | 7.24 | 18.70 | -2.71 | 3.20 | 11.11 | 2.51 | 1.21 | 5.6 | 19.15 | 5.53 | 9.07 | 4.41 | 8.89 |
| 2018 (5) | 99 | 0.0 | 4.06 | -10.38 | 3.72 | -14.68 | 163.43 | -0.18 | 19.22 | -2.04 | 2.88 | -10.0 | 2.48 | -10.47 | 4.7 | -10.48 | 5.07 | -7.14 | 4.05 | -10.6 |
| 2017 (4) | 99 | 0.0 | 4.53 | -8.3 | 4.36 | -8.98 | 163.73 | -2.61 | 19.62 | -3.68 | 3.20 | -6.71 | 2.77 | -5.78 | 5.25 | -8.85 | 5.46 | -8.39 | 4.53 | -8.3 |
| 2016 (3) | 99 | 0.0 | 4.94 | 14.35 | 4.79 | 18.27 | 168.12 | 1.88 | 20.37 | 0.64 | 3.43 | 15.49 | 2.94 | 11.79 | 5.76 | 17.55 | 5.96 | 14.18 | 4.94 | 13.82 |
| 2015 (2) | 99 | 0.0 | 4.32 | 1.41 | 4.05 | 2.27 | 165.02 | 3.54 | 20.24 | -2.08 | 2.97 | -0.67 | 2.63 | -1.87 | 4.9 | 2.73 | 5.22 | 2.15 | 4.34 | 1.64 |
| 2014 (1) | 99 | 0.0 | 4.26 | 2.4 | 3.96 | 2.06 | 159.38 | 8.19 | 20.67 | 0 | 2.99 | 0 | 2.68 | 0 | 4.77 | 2.14 | 5.11 | 2.4 | 4.27 | 2.64 |
