Fuso Chemical Co.,Ltd.
TSE:4368.T
3610 (JPY) • At close November 12, 2024
Overzicht | Financiële gegevens
Cijfers zijn in miljoenen (behalve de cijfers per aandeel en de ratio's) JPY.
| 2024 Q2 | 2024 Q1 | 2023 Q4 | 2023 Q3 | 2023 Q2 | 2023 Q1 | 2022 Q4 | 2022 Q3 | 2022 Q2 | 2022 Q1 | 2021 Q4 | 2021 Q3 | 2021 Q2 | 2021 Q1 | 2020 Q4 | 2020 Q3 | 2020 Q2 | 2020 Q1 | 2019 Q4 | 2019 Q3 | 2019 Q2 | 2019 Q1 | 2018 Q4 | 2018 Q3 | 2018 Q2 | 2018 Q1 | 2017 Q4 | 2017 Q3 | 2017 Q2 | 2017 Q1 | 2016 Q4 | 2016 Q3 | 2016 Q2 | 2016 Q1 | 2015 Q4 | 2015 Q3 | 2015 Q2 | 2015 Q1 | 2014 Q4 | 2014 Q3 | 2014 Q2 | 2014 Q1 | 2013 Q4 | 2013 Q3 | 2013 Q2 | 2013 Q1 | 2012 Q4 | 2012 Q3 | 2012 Q2 | 2012 Q1 | 2011 Q4 | 2011 Q3 | 2011 Q2 | 2011 Q1 | 2010 Q4 | 2010 Q3 | 2010 Q2 | 2010 Q1 | 2009 Q4 | 2009 Q3 | 2009 Q2 | 2009 Q1 | 2008 Q4 | 2008 Q3 | 2008 Q2 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Omzet
| 17,324.665 | 17,431.688 | 15,835.24 | 15,999.892 | 13,492.956 | 13,642.185 | 15,825.273 | 17,274.8 | 17,815.236 | 17,544.083 | 16,104.075 | 14,489.068 | 12,335.895 | 12,831.444 | 11,028.187 | 10,840.882 | 10,138.642 | 10,201.669 | 10,046.206 | 10,931.17 | 10,356.816 | 9,976.497 | 9,672.528 | 11,091.846 | 10,626.896 | 10,683.451 | 9,925.567 | 10,716.115 | 9,768.421 | 9,811.516 | 9,448.808 | 9,543.018 | 8,436.263 | 8,796.267 | 8,796.943 | 8,924.171 | 8,651.646 | 8,925.869 | 8,626.378 | 9,238.035 | 6,857.554 | 7,501.558 | 7,275.011 | 7,740.887 | 7,290.893 | 7,020.68 | 6,561.657 | 7,053.106 | 6,921.603 | 6,818.897 | 6,583.858 | 7,246.508 | 6,689.908 | 7,727.604 | 7,244.017 | 8,172.316 | 7,333.605 | 7,502 | 7,517.19 | 8,070.45 | 7,149.538 | 7,061.238 | 5,818.385 | 7,680.871 | 8,382.751 |
| Kosten van de omzet
| 10,652.206 | 11,188.897 | 10,595.806 | 10,986.496 | 8,731.955 | 8,082.998 | 9,208.561 | 9,773.354 | 10,557.214 | 10,509.23 | 8,986.601 | 8,554.396 | 7,452.518 | 7,685.618 | 6,867.769 | 6,576.719 | 6,168.813 | 6,248.283 | 6,512.143 | 6,623.342 | 6,499.484 | 6,261.379 | 6,238.938 | 7,119.675 | 6,265.644 | 6,320.374 | 5,814.097 | 6,232.841 | 5,549.151 | 5,384.039 | 5,240.563 | 5,122.245 | 4,728.414 | 4,874.277 | 5,243.441 | 5,342.466 | 5,191.006 | 5,554.304 | 5,518.505 | 5,934.134 | 4,399.983 | 4,718.961 | 4,798.371 | 4,793.816 | 4,802.1 | 4,516.052 | 4,317.837 | 4,269.308 | 4,266.352 | 4,092.618 | 4,145.674 | 4,242.459 | 4,117.969 | 4,631.89 | 4,591.419 | 4,641.66 | 4,500.147 | 4,533.904 | 4,998.039 | 4,714.235 | 4,722.753 | 5,032.906 | 5,031.737 | 5,090.557 | 6,045.124 |
| Brutowinst
| 6,672.459 | 6,242.791 | 5,239.434 | 5,013.396 | 4,761.001 | 5,559.187 | 6,616.712 | 7,501.446 | 7,258.022 | 7,034.853 | 7,117.474 | 5,934.672 | 4,883.377 | 5,145.826 | 4,160.418 | 4,264.163 | 3,969.829 | 3,953.386 | 3,534.063 | 4,307.828 | 3,857.332 | 3,715.118 | 3,433.59 | 3,972.171 | 4,361.252 | 4,363.077 | 4,111.47 | 4,483.274 | 4,219.27 | 4,427.477 | 4,208.245 | 4,420.773 | 3,707.849 | 3,921.99 | 3,553.502 | 3,581.705 | 3,460.64 | 3,371.565 | 3,107.873 | 3,303.901 | 2,457.571 | 2,782.597 | 2,476.64 | 2,947.071 | 2,488.793 | 2,504.628 | 2,243.82 | 2,783.798 | 2,655.251 | 2,726.279 | 2,438.184 | 3,004.049 | 2,571.939 | 3,095.714 | 2,652.598 | 3,530.656 | 2,833.458 | 2,968.096 | 2,519.151 | 3,356.215 | 2,426.785 | 2,028.332 | 786.648 | 2,590.314 | 2,337.627 |
| Brutowinstmarge
| 0.385 | 0.358 | 0.331 | 0.313 | 0.353 | 0.407 | 0.418 | 0.434 | 0.407 | 0.401 | 0.442 | 0.41 | 0.396 | 0.401 | 0.377 | 0.393 | 0.392 | 0.388 | 0.352 | 0.394 | 0.372 | 0.372 | 0.355 | 0.358 | 0.41 | 0.408 | 0.414 | 0.418 | 0.432 | 0.451 | 0.445 | 0.463 | 0.44 | 0.446 | 0.404 | 0.401 | 0.4 | 0.378 | 0.36 | 0.358 | 0.358 | 0.371 | 0.34 | 0.381 | 0.341 | 0.357 | 0.342 | 0.395 | 0.384 | 0.4 | 0.37 | 0.415 | 0.384 | 0.401 | 0.366 | 0.432 | 0.386 | 0.396 | 0.335 | 0.416 | 0.339 | 0.287 | 0.135 | 0.337 | 0.279 |
| Onderzoek- en ontwikkelingskosten
| 0 | 0 | 224 | 213 | 204 | 209 | 219 | 283 | 190 | 153 | 688 | 182 | 172 | 164 | 685 | 0 | 0 | 0 | 633 | 0 | 0 | 0 | 614 | 0 | 0 | 0 | 572 | 0 | 0 | 0 | 563 | 0 | 0 | 0 | 513 | 0 | 0 | 0 | 379 | 0 | 0 | 0 | 471 | 0 | 0 | 0 | 489 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Algemene en administratieve kosten
| 0 | 0 | 558.11 | 0 | 0 | 0 | -63.44 | 0 | 0 | 0 | 229 | 0 | 0 | 0 | 335 | 0 | 0 | 0 | 124 | 0 | 0 | 0 | 52 | 0 | 0 | 0 | 172 | 0 | 0 | 0 | 183 | 0 | 0 | 0 | 17 | 0 | 0 | 0 | 60 | 0 | 0 | 0 | 45 | 0 | 0 | 0 | 311 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Verkoop- en marketingkosten
| 0 | 0 | 1,600 | 0 | 0 | 0 | 2,234 | 0 | 0 | 0 | 2,113 | 0 | 0 | 0 | 1,385 | 0 | 0 | 0 | 1,253 | 0 | 0 | 0 | 1,326 | 0 | 0 | 0 | 1,309 | 0 | 0 | 0 | 1,220 | 0 | 0 | 0 | 1,232 | 0 | 0 | 0 | 1,168 | 0 | 0 | 0 | 1,109 | 0 | 0 | 0 | 1,054 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Verkoop-, algemene en administratieve kosten
| 2,438.478 | 2,332.019 | 2,158.11 | 2,155.088 | 2,170.353 | 2,364 | 2,170.56 | 2,093.545 | 2,182.547 | 2,341 | 2,342 | 2,101 | 1,830 | 1,609.885 | 1,720 | 1,702 | 1,686 | 1,607 | 1,377 | 1,740 | 1,621 | 1,586 | 1,378 | 1,730 | 1,770 | 1,713 | 1,481 | 1,740 | 1,670 | 1,552 | 1,403 | 1,616 | 1,596 | 1,480 | 1,249 | 1,639 | 1,627 | 1,640 | 1,228 | 1,613 | 1,511 | 1,458 | 1,154 | 1,786 | 1,822 | 1,741 | 1,365 | 1,875 | 1,790 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Overige kosten
| 0 | 0.001 | 7.277 | 9.851 | 10.095 | 7.201 | 8.207 | 13.589 | 10.273 | 10.641 | 7.377 | 8.738 | 7.806 | 4.266 | 9.469 | 6.842 | 8.012 | 5.673 | 18.467 | 8.206 | 10.125 | 14.363 | 131.125 | 47.059 | 16.931 | 11.699 | 6.464 | 14.114 | 5.918 | 12.368 | 9.071 | 9.139 | 9.261 | 7.734 | 6.597 | 3.03 | 16.403 | 13.202 | -11.264 | 4.215 | 22.047 | 14.347 | 9.864 | 8.943 | 12.153 | 9.091 | 16.357 | 0.575 | 1.231 | 16.292 | 19.044 | 16.23 | 12.778 | 20.092 | 6.206 | 26.385 | 8.45 | 14.525 | 6.586 | 5.343 | 14.772 | 15.684 | 37.17 | 19.182 | 26.927 |
| Bedrijfskosten
| 2,438.478 | 2,332.02 | 2,382.11 | 2,368.088 | 2,374.353 | 2,364.775 | 2,389.56 | 2,376.545 | 2,372.547 | 2,341.77 | 2,342.318 | 2,100.33 | 1,830.054 | 1,773.885 | 1,719.972 | 1,701.719 | 1,686.482 | 1,607.41 | 1,636.744 | 1,739.499 | 1,621.377 | 1,586.181 | 1,636.832 | 1,729.589 | 1,770.031 | 1,710.596 | 1,741.399 | 1,740.44 | 1,670.344 | 1,552.161 | 1,698.27 | 1,616.404 | 1,596.011 | 1,480.335 | 1,781.488 | 1,638.874 | 1,626.923 | 1,640.819 | 1,643.165 | 1,612.592 | 1,511.589 | 1,458.296 | 1,528.638 | 1,785.638 | 1,822.595 | 1,741.183 | 1,792.798 | 1,875.141 | 1,789.153 | 1,728.913 | 1,771.257 | 1,894.768 | 1,726.91 | 1,808.56 | 1,820.707 | 1,868.145 | 1,842.753 | 1,815.737 | 1,913.403 | 1,969.132 | 1,910.2 | 1,782.925 | 1,966.812 | 2,151.78 | 1,872.758 |
| Bedrijfsresultaat
| 4,233.981 | 3,910.771 | 2,857.324 | 2,645.307 | 2,386.649 | 3,194.411 | 4,227.153 | 5,124.902 | 4,885.474 | 4,693.082 | 4,775.157 | 3,834.342 | 3,053.322 | 3,371.94 | 2,440.446 | 2,562.443 | 2,283.349 | 2,345.974 | 1,897.318 | 2,568.331 | 2,235.954 | 2,128.936 | 1,796.757 | 2,242.582 | 2,591.221 | 2,652.48 | 2,370.071 | 2,742.834 | 2,548.927 | 2,875.314 | 2,509.974 | 2,804.369 | 2,111.838 | 2,441.654 | 1,772.014 | 1,942.831 | 1,833.717 | 1,730.745 | 1,464.709 | 1,691.308 | 945.982 | 1,324.3 | 948.003 | 1,161.431 | 666.199 | 763.444 | 451.023 | 908.656 | 866.097 | 997.366 | 666.927 | 1,109.281 | 845.029 | 1,287.153 | 831.891 | 1,662.51 | 990.704 | 1,152.358 | 605.748 | 1,387.082 | 516.585 | 245.405 | -1,180.164 | 438.534 | 464.868 |
| Bedrijfsresultaat ratio
| 0.244 | 0.224 | 0.18 | 0.165 | 0.177 | 0.234 | 0.267 | 0.297 | 0.274 | 0.268 | 0.297 | 0.265 | 0.248 | 0.263 | 0.221 | 0.236 | 0.225 | 0.23 | 0.189 | 0.235 | 0.216 | 0.213 | 0.186 | 0.202 | 0.244 | 0.248 | 0.239 | 0.256 | 0.261 | 0.293 | 0.266 | 0.294 | 0.25 | 0.278 | 0.201 | 0.218 | 0.212 | 0.194 | 0.17 | 0.183 | 0.138 | 0.177 | 0.13 | 0.15 | 0.091 | 0.109 | 0.069 | 0.129 | 0.125 | 0.146 | 0.101 | 0.153 | 0.126 | 0.167 | 0.115 | 0.203 | 0.135 | 0.154 | 0.081 | 0.172 | 0.072 | 0.035 | -0.203 | 0.057 | 0.055 |
| Totaal overige inkomsten en kosten netto
| -523.956 | 387.933 | 466.627 | -170.865 | 117.617 | 508 | 119.639 | -211.539 | 504.969 | 738 | 407 | 222 | 62 | -10.353 | 389.131 | -158.812 | -138.119 | 5.15 | -14.081 | 67.608 | 110.314 | -118.604 | 143.296 | -10.657 | 168.327 | 211.563 | -1,179.051 | 33.752 | 23.56 | -8.045 | -58.437 | 276.253 | -18.742 | -77.866 | -299.548 | -1 | 120.514 | 77.86 | -3.355 | 13.296 | 18.18 | 2.948 | 4.123 | -75.633 | -21.343 | 26.004 | 39.504 | 32.414 | -53.173 | -95.557 | -112.818 | -34.559 | -65.174 | 699.869 | -34.758 | -58.139 | -457.573 | -144.74 | -132.101 | -78.989 | -182.135 | -128.464 | -199.815 | -207.955 | -163.749 |
| Inkomen voor belasting
| 3,710.025 | 4,298.704 | 3,323.951 | 2,474.442 | 2,504.266 | 3,703.535 | 4,346.792 | 4,913.363 | 5,390.443 | 5,431.723 | 5,180.463 | 4,058.165 | 3,113.697 | 3,361.587 | 2,829.578 | 2,403.631 | 2,145.229 | 2,351.125 | 1,883.237 | 2,635.938 | 2,346.269 | 2,010.332 | 1,940.053 | 2,231.926 | 2,759.547 | 2,864.044 | 1,191.019 | 2,776.587 | 2,572.486 | 2,867.27 | 2,451.537 | 3,080.622 | 2,093.097 | 2,363.788 | 1,472.466 | 1,942.831 | 1,954.23 | 1,808.606 | 1,461.354 | 1,704.604 | 964.163 | 1,327.248 | 952.125 | 1,085.799 | 644.855 | 789.449 | 490.527 | 941.07 | 812.925 | 901.809 | 554.109 | 1,074.722 | 779.855 | 1,987.023 | 797.133 | 1,604.372 | 533.132 | 1,007.619 | 473.647 | 1,308.094 | 334.45 | 116.943 | -1,379.979 | 230.579 | 301.12 |
| Inkomen voor belasting ratio
| 0.214 | 0.247 | 0.21 | 0.155 | 0.186 | 0.271 | 0.275 | 0.284 | 0.303 | 0.31 | 0.322 | 0.28 | 0.252 | 0.262 | 0.257 | 0.222 | 0.212 | 0.23 | 0.187 | 0.241 | 0.227 | 0.202 | 0.201 | 0.201 | 0.26 | 0.268 | 0.12 | 0.259 | 0.263 | 0.292 | 0.259 | 0.323 | 0.248 | 0.269 | 0.167 | 0.218 | 0.226 | 0.203 | 0.169 | 0.185 | 0.141 | 0.177 | 0.131 | 0.14 | 0.088 | 0.112 | 0.075 | 0.133 | 0.117 | 0.132 | 0.084 | 0.148 | 0.117 | 0.257 | 0.11 | 0.196 | 0.073 | 0.134 | 0.063 | 0.162 | 0.047 | 0.017 | -0.237 | 0.03 | 0.036 |
| Belastingkosten
| 986.275 | 1,414.142 | 1,087.332 | 654.999 | 671.196 | 1,249.367 | 1,226.26 | 1,420.577 | 1,536.362 | 1,769.662 | 1,620.93 | 1,215.512 | 862.764 | 1,124.311 | 839.248 | 672.096 | 585.477 | 824.662 | -229.078 | 747.266 | 629.143 | 714.122 | 569.397 | 604.899 | 752.35 | 987.38 | 338.769 | 803.049 | 772.4 | 899.978 | 756.066 | 935.884 | 602.771 | 797.411 | 556.47 | 587.871 | 591.851 | 724.812 | 567.225 | 587.214 | 317.718 | 531.972 | 293.259 | 307.523 | 222.602 | 387.105 | 243.282 | 337.839 | 300.372 | 360.905 | 296.382 | 495.806 | 296.515 | 795.054 | 323.236 | 664.505 | 225.143 | 396.566 | 62.281 | 527.919 | 169.409 | 34.635 | -573.214 | 74.389 | 101.841 |
| Nettowinst
| 2,723.751 | 2,884.562 | 2,236.618 | 1,819.443 | 1,833.071 | 2,454.167 | 3,120.532 | 3,492.786 | 3,854.08 | 3,662.061 | 3,559.533 | 2,842.653 | 2,250.933 | 2,237.275 | 1,990.329 | 1,731.536 | 1,559.752 | 1,526.462 | 2,112.315 | 1,888.673 | 1,717.125 | 1,296.21 | 1,370.655 | 1,627.027 | 2,006.738 | 1,876.846 | 851.758 | 1,973.156 | 1,799.797 | 1,967.576 | 1,695.016 | 2,144.253 | 1,489.987 | 1,566.338 | 915.349 | 1,354.722 | 1,362.131 | 1,083.919 | 893.527 | 1,116.947 | 646.193 | 795.391 | 658.623 | 771.428 | 423.176 | 405.327 | 247.771 | 599.775 | 512.888 | 543.234 | 257.636 | 574.313 | 483.448 | 1,192.792 | 475.455 | 933.317 | 309.952 | 612.661 | 409.74 | 777.979 | 165.04 | 82.326 | -805.86 | 157.266 | 199.278 |
| Nettowinstmarge
| 0.157 | 0.165 | 0.141 | 0.114 | 0.136 | 0.18 | 0.197 | 0.202 | 0.216 | 0.209 | 0.221 | 0.196 | 0.182 | 0.174 | 0.18 | 0.16 | 0.154 | 0.15 | 0.21 | 0.173 | 0.166 | 0.13 | 0.142 | 0.147 | 0.189 | 0.176 | 0.086 | 0.184 | 0.184 | 0.201 | 0.179 | 0.225 | 0.177 | 0.178 | 0.104 | 0.152 | 0.157 | 0.121 | 0.104 | 0.121 | 0.094 | 0.106 | 0.091 | 0.1 | 0.058 | 0.058 | 0.038 | 0.085 | 0.074 | 0.08 | 0.039 | 0.079 | 0.072 | 0.154 | 0.066 | 0.114 | 0.042 | 0.082 | 0.055 | 0.096 | 0.023 | 0.012 | -0.139 | 0.02 | 0.024 |
| WPA (Winst Per Aandeel)
| 77.26 | 81.83 | 63.45 | 51.62 | 52 | 69.63 | 88.54 | 99.1 | 109.36 | 103.91 | 101 | 80.59 | 63.58 | 63.02 | 56.06 | 48.77 | 43.93 | 42.99 | 59.5 | 53.2 | 48.36 | 36.5 | 38.61 | 45.83 | 56.52 | 52.86 | 23.99 | 55.58 | 50.69 | 55.41 | 47.74 | 60.39 | 41.97 | 44.11 | 25.78 | 38.16 | 43.24 | 34.4 | 28.36 | 35.45 | 20.51 | 25.24 | 20.91 | 24.49 | 13.43 | 12.86 | 7.86 | 19.04 | 16.28 | 17.24 | 8.18 | 18.23 | 15.34 | 37.86 | 15.09 | 29.62 | 9.84 | 19.44 | 13 | 24.69 | 5.24 | 2.61 | -25.58 | 4.99 | 6.32 |
| Verwaterde WPA
| 77.26 | 81.83 | 63.45 | 51.62 | 52 | 69.63 | 88.54 | 99.1 | 109.36 | 103.91 | 100.99 | 80.59 | 63.58 | 63.02 | 56.06 | 48.77 | 43.93 | 42.99 | 59.5 | 53.2 | 48.36 | 36.5 | 38.61 | 45.83 | 56.52 | 52.86 | 23.99 | 55.58 | 50.69 | 55.41 | 47.74 | 60.39 | 41.97 | 44.11 | 25.78 | 38.16 | 43.24 | 34.4 | 28.36 | 35.45 | 20.51 | 25.24 | 20.91 | 24.49 | 13.43 | 12.86 | 7.86 | 19.04 | 16.28 | 17.24 | 8.18 | 18.23 | 15.34 | 37.86 | 15.09 | 29.62 | 9.84 | 19.44 | 13 | 24.69 | 5.24 | 2.61 | -25.58 | 4.99 | 6.32 |
| EBITDA
| 5,627.056 | 5,729.308 | 5,082.989 | 4,632.655 | 4,349.37 | 4,754.42 | 5,385.427 | 5,986.556 | 5,952.235 | 5,611.341 | 5,865.998 | 4,863.305 | 4,134.955 | 4,425.495 | 3,724.943 | 3,831.35 | 3,533.549 | 3,592.989 | 3,272.985 | 3,688.735 | 3,251.977 | 3,227.804 | 2,916.379 | 3,189.313 | 3,139.128 | 3,145.346 | 3,888 | 3,152.676 | 2,886.827 | 3,183.107 | 2,860.341 | 3,193.551 | 2,435.532 | 2,769.338 | 2,145.906 | 2,391.485 | 2,317.339 | 2,246.321 | 2,088.068 | 2,340.874 | 1,453.658 | 1,809.239 | 1,559.273 | 1,683.723 | 1,060.411 | 1,186.898 | 954.197 | 1,385.022 | 1,250.3 | 1,388.848 | 1,354.371 | 1,583.713 | 1,320.773 | 1,744.356 | 1,409.326 | 2,230.822 | 1,515.586 | 1,673.072 | 1,517.367 | 2,080.67 | 1,091.65 | 872.507 | -313.491 | 888.097 | 430.885 |
| EBITDA ratio
| 0.325 | 0.329 | 0.321 | 0.29 | 0.322 | 0.349 | 0.34 | 0.347 | 0.334 | 0.32 | 0.364 | 0.336 | 0.335 | 0.345 | 0.338 | 0.353 | 0.349 | 0.352 | 0.326 | 0.337 | 0.314 | 0.324 | 0.302 | 0.288 | 0.295 | 0.294 | 0.392 | 0.294 | 0.296 | 0.324 | 0.303 | 0.335 | 0.289 | 0.315 | 0.244 | 0.268 | 0.268 | 0.252 | 0.242 | 0.253 | 0.212 | 0.241 | 0.214 | 0.218 | 0.145 | 0.169 | 0.145 | 0.196 | 0.181 | 0.204 | 0.206 | 0.219 | 0.197 | 0.226 | 0.195 | 0.273 | 0.207 | 0.223 | 0.202 | 0.258 | 0.153 | 0.124 | -0.054 | 0.116 | 0.051 |