Annual report
3178.TEDINET S100YE67
Period2025-04-01 → 2026-03-31
Filed2026-06-22
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 147
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥26.4bn | 2025-04-01 → 2026-03-31 | Cons. | Net sales |
| Revenue | ¥26.2bn | 2024-04-01 → 2025-03-31 | Cons. | Net sales |
| Revenue | ¥25.7bn | 2023-04-01 → 2024-03-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥20.2bn | 2022-04-01 → 2023-03-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥10.1bn | 2021-04-01 → 2022-03-31v | Cons. | Net sales (5-year summary) |
| Operating income | ¥491m | 2025-04-01 → 2026-03-31 | Cons. | Operating income |
| Operating income | ¥924m | 2024-04-01 → 2025-03-31 | Cons. | Operating income |
| Ordinary income | ¥538m | 2025-04-01 → 2026-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥1.1bn | 2024-04-01 → 2025-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥1.4bn | 2023-04-01 → 2024-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | −¥1.6bn | 2022-04-01 → 2023-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥3.3bn | 2021-04-01 → 2022-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥418m | 2025-04-01 → 2026-03-31 | Cons. | Income before income taxes |
| Profit before tax | ¥644m | 2024-04-01 → 2025-03-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥505m | 2025-04-01 → 2026-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥1.1bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥939m | 2023-04-01 → 2024-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | −¥2.0bn | 2022-04-01 → 2023-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥1.2bn | 2021-04-01 → 2022-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥505m | 2025-04-01 → 2026-03-31 | Cons. | Profit loss |
| Net income | ¥1.1bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss |
| Total assets | ¥15.9bn | at 2026-03-31 | Cons. | Assets |
| Total assets | ¥16.7bn | at 2025-03-31 | Cons. | Assets |
| Total assets | ¥17.9bn | at 2024-03-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥18.0bn | at 2023-03-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥22.9bn | at 2022-03-31v | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥9.5bn | at 2026-03-31 | Cons. | Liabilities |
| Total liabilities | ¥10.7bn | at 2025-03-31 | Cons. | Liabilities |
| Net assets / equity | ¥6.4bn | at 2026-03-31 | Cons. | Net assets |
| Net assets / equity | ¥6.1bn | at 2025-03-31 | Cons. | Net assets |
| Net assets / equity | ¥5.1bn | at 2024-03-31v | Cons. | Net assets |
| Net assets / equity | ¥4.2bn | at 2023-03-31v | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥6.5bn | at 2022-03-31v | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥5.4bn | at 2026-03-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥6.6bn | at 2025-03-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥5.4bn | at 2026-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥6.6bn | at 2025-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥7.9bn | at 2024-03-31v | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥7.4bn | at 2023-03-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥10.0bn | at 2022-03-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥1.4bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥769m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥2.8bn | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥1.0bn | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥1.9bn | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥1.3bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥688m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥332m | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥194m | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥73m | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥1.3bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥1.3bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥2.0bn | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥3.4bn | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥1.9bn | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥26.15 | 2025-04-01 → 2026-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥55.79 | 2024-04-01 → 2025-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥48.66 | 2023-04-01 → 2024-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-104.52 | 2022-04-01 → 2023-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥63.6 | 2021-04-01 → 2022-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| Net assets per share | ¥331.93 | at 2026-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥314.62 | at 2025-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥262.26 | at 2024-03-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥219.03 | at 2023-03-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥336.09 | at 2022-03-31v | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 40.3% | at 2026-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 36.3% | at 2025-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 28.3% | at 2024-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 23.4% | at 2023-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 28.3% | at 2022-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 8.1% | 2025-04-01 → 2026-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 19.3% | 2024-04-01 → 2025-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 20.2% | 2023-04-01 → 2024-03-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | -37.7% | 2022-04-01 → 2023-03-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 21.4% | 2021-04-01 → 2022-03-31v | Cons. | Rate of return on equity (5-year summary) |
| Employees | 659 | at 2026-03-31 | Cons. | Number of employees |
| Employees | 659 | at 2025-03-31 | Cons. | Number of employees |
| Employees | 632 | at 2024-03-31v | Cons. | Number of employees |
| Employees | 661 | at 2023-03-31v | Cons. | Number of employees |
| Employees | 697 | at 2022-03-31v | Cons. | Number of employees |
| Revenue | ¥25.3bn | 2025-04-01 → 2026-03-31 | Standalone | Net sales |
| Revenue | ¥25.2bn | 2024-04-01 → 2025-03-31 | Standalone | Net sales |
| Revenue | ¥24.6bn | 2023-04-01 → 2024-03-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥18.6bn | 2022-04-01 → 2023-03-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥9.4bn | 2021-04-01 → 2022-03-31v | Standalone | Net sales (5-year summary) |
| Operating income | ¥440m | 2025-04-01 → 2026-03-31 | Standalone | Operating income |
| Operating income | ¥880m | 2024-04-01 → 2025-03-31 | Standalone | Operating income |
| Ordinary income | ¥505m | 2025-04-01 → 2026-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥939m | 2024-04-01 → 2025-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥1.3bn | 2023-04-01 → 2024-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥1.5bn | 2022-04-01 → 2023-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥2.7bn | 2021-04-01 → 2022-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥403m | 2025-04-01 → 2026-03-31 | Standalone | Income before income taxes |
| Profit before tax | ¥533m | 2024-04-01 → 2025-03-31 | Standalone | Income before income taxes |
| Net income | ¥484m | 2025-04-01 → 2026-03-31 | Standalone | Profit loss |
| Net income | ¥965m | 2024-04-01 → 2025-03-31 | Standalone | Profit loss |
| Net income | ¥777m | 2023-04-01 → 2024-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | −¥1.9bn | 2022-04-01 → 2023-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥983m | 2021-04-01 → 2022-03-31v | Standalone | Net income loss (5-year summary) |
| Total assets | ¥15.4bn | at 2026-03-31 | Standalone | Assets |
| Total assets | ¥16.3bn | at 2025-03-31 | Standalone | Assets |
| Total assets | ¥17.5bn | at 2024-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥17.7bn | at 2023-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥22.3bn | at 2022-03-31v | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥9.3bn | at 2026-03-31 | Standalone | Liabilities |
| Total liabilities | ¥10.5bn | at 2025-03-31 | Standalone | Liabilities |
| Net assets / equity | ¥6.1bn | at 2026-03-31 | Standalone | Net assets |
| Net assets / equity | ¥5.8bn | at 2025-03-31 | Standalone | Net assets |
| Net assets / equity | ¥4.9bn | at 2024-03-31v | Standalone | Net assets |
| Net assets / equity | ¥4.2bn | at 2023-03-31v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥6.4bn | at 2022-03-31v | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥5.2bn | at 2026-03-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥6.3bn | at 2025-03-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥25.08 | 2025-04-01 → 2026-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥50.02 | 2024-04-01 → 2025-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥40.27 | 2023-04-01 → 2024-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-98.46 | 2022-04-01 → 2023-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥50.93 | 2021-04-01 → 2022-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| Dividend per share | ¥10 | 2025-04-01 → 2026-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥10 | 2024-04-01 → 2025-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥5 | 2023-04-01 → 2024-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥10 | 2021-04-01 → 2022-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥316.42 | at 2026-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥300.6 | at 2025-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥254.08 | at 2024-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥219.29 | at 2023-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥330.13 | at 2022-03-31v | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 39.6% | at 2026-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 35.7% | at 2025-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 28.0% | at 2024-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 23.9% | at 2023-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 28.5% | at 2022-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 8.1% | 2025-04-01 → 2026-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 18.0% | 2024-04-01 → 2025-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 17.0% | 2023-04-01 → 2024-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | -35.8% | 2022-04-01 → 2023-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 17.2% | 2021-04-01 → 2022-03-31v | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 19,340,800 | at 2026-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 19,340,800 | at 2025-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 19,340,800 | at 2024-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 19,340,800 | at 2023-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 19,340,800 | at 2022-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Employees | 613 | at 2026-03-31 | Standalone | Number of employees |
| Employees | 614 | at 2025-03-31 | Standalone | Number of employees |
| Employees | 591 | at 2024-03-31v | Standalone | Number of employees |
| Employees | 583 | at 2023-03-31v | Standalone | Number of employees |
| Employees | 608 | at 2022-03-31v | Standalone | Number of employees |
Periods use the dates stated in the filing. d = earlier-year period dated by calendar; v = that date confirmed by the company's own earlier filing.
Segments · 6
| Segment | Item | Period | Value |
|---|---|---|---|
| Otherother segments | employees | at 2026-03-31 | 0 pure |
| Contract Food Businessreportable segment | employees | at 2026-03-31 | 84 pure |
| Food And Beveragereportable segment | employees | at 2026-03-31 | 467 pure |
| Otherother segments | employees | at 2026-03-31 | 0 pure |
| Contract Food Businessreportable segment | employees | at 2026-03-31 | 84 pure |
| Food And Beveragereportable segment | employees | at 2026-03-31 | 427 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,574
| Item | Context | Value | Unit |
|---|---|---|---|
| Direct management shop cost of goods sold direct management shop cost of goods sold | Prior1YearDuration_NonConsolidatedMember | 5522086000 | JPY |
| Direct management shop cost of goods sold direct management shop cost of goods sold | CurrentYearDuration_NonConsolidatedMember | 5637749000 | JPY |
| Beginning goods ingredient supply cost of goods sold | Prior1YearDuration_NonConsolidatedMember | 123729000 | JPY |
| Beginning goods ingredient supply cost of goods sold | CurrentYearDuration_NonConsolidatedMember | 129351000 | JPY |
| Cost of purchased goods ingredient supply cost of goods sold | Prior1YearDuration_NonConsolidatedMember | 2389345000 | JPY |
| Cost of purchased goods ingredient supply cost of goods sold | CurrentYearDuration_NonConsolidatedMember | 2301507000 | JPY |
| Total ingredient supply cost of goods sold | Prior1YearDuration_NonConsolidatedMember | 2513074000 | JPY |
| Total ingredient supply cost of goods sold | CurrentYearDuration_NonConsolidatedMember | 2430859000 | JPY |
| Ending goods ingredient supply cost of goods sold | Prior1YearDuration_NonConsolidatedMember | 129351000 | JPY |
| Ending goods ingredient supply cost of goods sold | CurrentYearDuration_NonConsolidatedMember | 118562000 | JPY |
| Ingredient supply cost of goods sold ingredient supply cost of goods sold | Prior1YearDuration_NonConsolidatedMember | 2383722000 | JPY |
| Ingredient supply cost of goods sold ingredient supply cost of goods sold | CurrentYearDuration_NonConsolidatedMember | 2312297000 | JPY |
| Other cost cos exp oa | Prior1YearDuration_NonConsolidatedMember | 85461000 | JPY |
| Other cost cos exp oa | CurrentYearDuration_NonConsolidatedMember | 76360000 | JPY |
| Cost of sales | Prior1YearDuration_NonConsolidatedMember | 7991270000 | JPY |
| Cost of sales | CurrentYearDuration_NonConsolidatedMember | 8026407000 | JPY |
| Gross profit | Prior1YearDuration_NonConsolidatedMember | 17190766000 | JPY |
| Gross profit | CurrentYearDuration_NonConsolidatedMember | 17224599000 | JPY |
| Salaries and allowances sga | Prior1YearDuration_NonConsolidatedMember | 2792750000 | JPY |
| Salaries and allowances sga | CurrentYearDuration_NonConsolidatedMember | 2887654000 | JPY |
| Other salaries sga | Prior1YearDuration_NonConsolidatedMember | 3729093000 | JPY |
| Other salaries sga | CurrentYearDuration_NonConsolidatedMember | 3937008000 | JPY |
| Provision of allowance for doubtful accounts sga | Prior1YearDuration_NonConsolidatedMember | -21126000 | JPY |
| Provision of allowance for doubtful accounts sga | CurrentYearDuration_NonConsolidatedMember | -63906000 | JPY |
| Provision for bonuses sga | Prior1YearDuration_NonConsolidatedMember | 147089000 | JPY |
| Provision for bonuses sga | CurrentYearDuration_NonConsolidatedMember | 151375000 | JPY |
| Retirement benefit expenses sga | Prior1YearDuration_NonConsolidatedMember | 28419000 | JPY |
| Retirement benefit expenses sga | CurrentYearDuration_NonConsolidatedMember | 26732000 | JPY |
| Depreciation sga | Prior1YearDuration_NonConsolidatedMember | 260260000 | JPY |
| Depreciation sga | CurrentYearDuration_NonConsolidatedMember | 278527000 | JPY |
| Amortization of goodwill sga | Prior1YearDuration_NonConsolidatedMember | 463750000 | JPY |
| Amortization of goodwill sga | CurrentYearDuration_NonConsolidatedMember | 463750000 | JPY |
| Rent expenses sga | Prior1YearDuration_NonConsolidatedMember | 2646048000 | JPY |
| Rent expenses sga | CurrentYearDuration_NonConsolidatedMember | 2723993000 | JPY |
| Other sga | Prior1YearDuration_NonConsolidatedMember | 6264704000 | JPY |
| Other sga | CurrentYearDuration_NonConsolidatedMember | 6379660000 | JPY |
| Selling general and administrative expenses | Prior1YearDuration_NonConsolidatedMember | 16310991000 | JPY |
| Selling general and administrative expenses | CurrentYearDuration_NonConsolidatedMember | 16784796000 | JPY |
| Operating income | Prior1YearDuration_NonConsolidatedMember | 879774000 | JPY |
| Operating income | CurrentYearDuration_NonConsolidatedMember | 439803000 | JPY |
| Interest income noi | Prior1YearDuration_NonConsolidatedMember | 2695000 | JPY |
| Interest income noi | CurrentYearDuration_NonConsolidatedMember | 12870000 | JPY |
| Dividends income noi | Prior1YearDuration_NonConsolidatedMember | 5520000 | JPY |
| Dividends income noi | CurrentYearDuration_NonConsolidatedMember | 6530000 | JPY |
| Commission fee noi | Prior1YearDuration_NonConsolidatedMember | 70800000 | JPY |
| Commission fee noi | CurrentYearDuration_NonConsolidatedMember | 65907000 | JPY |
| Fiduciary obligation fee noi | Prior1YearDuration_NonConsolidatedMember | 28705000 | JPY |
| Fiduciary obligation fee noi | CurrentYearDuration_NonConsolidatedMember | 28564000 | JPY |
| Other noi | Prior1YearDuration_NonConsolidatedMember | 24424000 | JPY |
| Other noi | CurrentYearDuration_NonConsolidatedMember | 34270000 | JPY |
Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.
Data checks · 24 of 24 passed
| balance sheet identity | pass rounding |
| balance sheet identity | pass |
| balance sheet identity | pass rounding |
| balance sheet identity | pass rounding |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |