Annual report
4378.TEDINET S100V5A6
Period2023-11-01 → 2024-10-31
Filed2025-01-29
StandardJapan GAAP
ConsolidatedNo
Data checks13 of 13 passed
Key figures · 87
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥2.0bn | 2023-11-01 → 2024-10-31 | Standalone | Net sales |
| Revenue | ¥1.9bn | 2022-11-01 → 2023-10-31 | Standalone | Net sales |
| Revenue | ¥1.8bn | 2021-11-01 → 2022-10-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥1.3bn | 2020-11-01 → 2021-10-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥934m | 2019-11-01 → 2020-10-31d | Standalone | Net sales (5-year summary) |
| Operating income | ¥63m | 2023-11-01 → 2024-10-31 | Standalone | Operating income |
| Operating income | ¥79m | 2022-11-01 → 2023-10-31 | Standalone | Operating income |
| Ordinary income | ¥65m | 2023-11-01 → 2024-10-31 | Standalone | Ordinary income |
| Ordinary income | ¥78m | 2022-11-01 → 2023-10-31 | Standalone | Ordinary income |
| Ordinary income | ¥292m | 2021-11-01 → 2022-10-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥190m | 2020-11-01 → 2021-10-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥39m | 2019-11-01 → 2020-10-31d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥65m | 2023-11-01 → 2024-10-31 | Standalone | Income before income taxes |
| Profit before tax | ¥21m | 2022-11-01 → 2023-10-31 | Standalone | Income before income taxes |
| Net income | ¥52m | 2023-11-01 → 2024-10-31 | Standalone | Profit loss |
| Net income | ¥5m | 2022-11-01 → 2023-10-31 | Standalone | Profit loss |
| Net income | ¥201m | 2021-11-01 → 2022-10-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥130m | 2020-11-01 → 2021-10-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥11m | 2019-11-01 → 2020-10-31d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥1.9bn | at 2024-10-31 | Standalone | Assets |
| Total assets | ¥1.8bn | at 2023-10-31 | Standalone | Assets |
| Total assets | ¥2.0bn | at 2022-10-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥1.9bn | at 2021-10-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥767m | at 2020-10-31d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥396m | at 2024-10-31 | Standalone | Liabilities |
| Total liabilities | ¥359m | at 2023-10-31 | Standalone | Liabilities |
| Net assets / equity | ¥1.5bn | at 2024-10-31 | Standalone | Net assets |
| Net assets / equity | ¥1.5bn | at 2023-10-31 | Standalone | Net assets |
| Net assets / equity | ¥1.5bn | at 2022-10-31d | Standalone | Net assets |
| Net assets / equity | ¥1.3bn | at 2021-10-31d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥236m | at 2020-10-31d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥1.4bn | at 2024-10-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥1.3bn | at 2023-10-31 | Standalone | Cash and deposits |
| Cash & equivalents | ¥1.4bn | at 2024-10-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.3bn | at 2023-10-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.5bn | at 2022-10-31d | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.6bn | at 2021-10-31d | Standalone | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥529m | at 2020-10-31d | Standalone | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥205m | 2023-11-01 → 2024-10-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | −¥17m | 2022-11-01 → 2023-10-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥186m | 2021-11-01 → 2022-10-31d | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥290m | 2020-11-01 → 2021-10-31d | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥35m | 2019-11-01 → 2020-10-31d | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥56m | 2023-11-01 → 2024-10-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥128m | 2022-11-01 → 2023-10-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥175m | 2021-11-01 → 2022-10-31d | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥26m | 2020-11-01 → 2021-10-31d | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥73m | 2019-11-01 → 2020-10-31d | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥74m | 2023-11-01 → 2024-10-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | −¥101m | 2022-11-01 → 2023-10-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | −¥91m | 2021-11-01 → 2022-10-31d | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥811m | 2020-11-01 → 2021-10-31d | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥105m | 2019-11-01 → 2020-10-31d | Standalone | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥15.47 | 2023-11-01 → 2024-10-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥1.56 | 2022-11-01 → 2023-10-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥60.28 | 2021-11-01 → 2022-10-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥43.1 | 2020-11-01 → 2021-10-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥3.81 | 2019-11-01 → 2020-10-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥14.7 | 2023-11-01 → 2024-10-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥1.47 | 2022-11-01 → 2023-10-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥56.02 | 2021-11-01 → 2022-10-31d | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥39.54 | 2020-11-01 → 2021-10-31d | Standalone | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥449.26 | at 2024-10-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥438.3 | at 2023-10-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥445.51 | at 2022-10-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥388.98 | at 2021-10-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥78.53 | at 2020-10-31d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 79.3% | at 2024-10-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 80.5% | at 2023-10-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 73.9% | at 2022-10-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 68.5% | at 2021-10-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 30.7% | at 2020-10-31d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 3.5% | 2023-11-01 → 2024-10-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 0.4% | 2022-11-01 → 2023-10-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 14.4% | 2021-11-01 → 2022-10-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 16.9% | 2020-11-01 → 2021-10-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 5.0% | 2019-11-01 → 2020-10-31d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 3,431,680 | at 2024-10-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 3,381,520 | at 2023-10-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 3,361,810 | at 2022-10-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 3,328,000 | at 2021-10-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 1,000,000 | at 2020-10-31d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 118 | at 2024-10-31 | Standalone | Number of employees |
| Employees | 140 | at 2023-10-31 | Standalone | Number of employees |
| Employees | 129 | at 2022-10-31d | Standalone | Number of employees |
| Employees | 87 | at 2021-10-31d | Standalone | Number of employees |
| Employees | 72 | at 2020-10-31d | 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 · 68
| Segment | Item | Period | Value |
|---|---|---|---|
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | employees | at 2024-10-31 | 5 pure |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2023-11-01 → 2024-10-31 | ¥16m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2023-11-01 → 2024-10-31 | ¥16m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2023-11-01 → 2024-10-31 | −¥38m |
| Reconciling Itemsreconciling | capex | 2023-11-01 → 2024-10-31 | ¥5m |
| Reconciling Itemsreconciling | revenue | 2023-11-01 → 2024-10-31 | −¥20m |
| Reconciling Itemsreconciling | revenue intersegment | 2023-11-01 → 2024-10-31 | −¥20m |
| Reconciling Itemsreconciling | segment assets | at 2024-10-31 | ¥1.6bn |
| Analytics Businessreportable segment | depreciation | 2023-11-01 → 2024-10-31 | ¥7m |
| Analytics Businessreportable segment | employees | at 2024-10-31 | 63 pure |
| Analytics Businessreportable segment | revenue | 2023-11-01 → 2024-10-31 | ¥1.2bn |
| Analytics Businessreportable segment | revenue external | 2023-11-01 → 2024-10-31 | ¥1.2bn |
| Analytics Businessreportable segment | revenue intersegment | 2023-11-01 → 2024-10-31 | ¥369,000 |
| Analytics Businessreportable segment | segment assets | at 2024-10-31 | ¥114m |
| Analytics Businessreportable segment | segment profit | 2023-11-01 → 2024-10-31 | −¥32m |
| Solutionreportable segment | capex | 2023-11-01 → 2024-10-31 | ¥88m |
| Solutionreportable segment | depreciation | 2023-11-01 → 2024-10-31 | ¥47m |
| Solutionreportable segment | employees | at 2024-10-31 | 33 pure |
| Solutionreportable segment | revenue | 2023-11-01 → 2024-10-31 | ¥783m |
| Solutionreportable segment | revenue external | 2023-11-01 → 2024-10-31 | ¥764m |
| Solutionreportable segment | revenue intersegment | 2023-11-01 → 2024-10-31 | ¥19m |
| Solutionreportable segment | segment assets | at 2024-10-31 | ¥156m |
| Solutionreportable segment | segment profit | 2023-11-01 → 2024-10-31 | ¥133m |
| —segment total | capex | 2023-11-01 → 2024-10-31 | ¥88m |
| —segment total | depreciation | 2023-11-01 → 2024-10-31 | ¥54m |
| —segment total | revenue | 2023-11-01 → 2024-10-31 | ¥2.0bn |
| —segment total | revenue external | 2023-11-01 → 2024-10-31 | ¥2.0bn |
| —segment total | revenue intersegment | 2023-11-01 → 2024-10-31 | ¥20m |
| —segment total | segment assets | at 2024-10-31 | ¥270m |
| —segment total | segment profit | 2023-11-01 → 2024-10-31 | ¥101m |
| Total Of Reportable Segments And Otherssegment total | capex | 2023-11-01 → 2024-10-31 | ¥88m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2023-11-01 → 2024-10-31 | ¥54m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2023-11-01 → 2024-10-31 | ¥2.0bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2023-11-01 → 2024-10-31 | ¥2.0bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2023-11-01 → 2024-10-31 | ¥20m |
| Total Of Reportable Segments And Otherssegment total | segment assets | at 2024-10-31 | ¥270m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2023-11-01 → 2024-10-31 | ¥63m |
| Reconciling Itemsreconciling | capex | 2022-11-01 → 2023-10-31 | ¥81m |
| Reconciling Itemsreconciling | revenue | 2022-11-01 → 2023-10-31 | −¥22m |
| Reconciling Itemsreconciling | revenue intersegment | 2022-11-01 → 2023-10-31 | −¥22m |
| Reconciling Itemsreconciling | segment assets | at 2023-10-31 | ¥1.6bn |
| Analytics Businessreportable segment | depreciation | 2022-11-01 → 2023-10-31 | ¥7m |
| Analytics Businessreportable segment | revenue | 2022-11-01 → 2023-10-31 | ¥1.1bn |
| Analytics Businessreportable segment | revenue external | 2022-11-01 → 2023-10-31 | ¥1.1bn |
| Analytics Businessreportable segment | revenue intersegment | 2022-11-01 → 2023-10-31 | ¥975,000 |
| Analytics Businessreportable segment | segment assets | at 2023-10-31 | ¥105m |
| Analytics Businessreportable segment | segment profit | 2022-11-01 → 2023-10-31 | ¥21m |
| Solutionreportable segment | capex | 2022-11-01 → 2023-10-31 | ¥105m |
| Solutionreportable segment | depreciation | 2022-11-01 → 2023-10-31 | ¥41m |
| Solutionreportable segment | revenue | 2022-11-01 → 2023-10-31 | ¥888m |
| Solutionreportable segment | revenue external | 2022-11-01 → 2023-10-31 | ¥867m |
| Solutionreportable segment | revenue intersegment | 2022-11-01 → 2023-10-31 | ¥21m |
| Solutionreportable segment | segment assets | at 2023-10-31 | ¥169m |
| Solutionreportable segment | segment profit | 2022-11-01 → 2023-10-31 | ¥58m |
| Total Of Reportable Segments And Otherssegment total | capex | 2022-11-01 → 2023-10-31 | ¥105m |
| Total Of Reportable Segments And Otherssegment total | capex | 2022-11-01 → 2023-10-31 | ¥105m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2022-11-01 → 2023-10-31 | ¥47m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2022-11-01 → 2023-10-31 | ¥47m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2022-11-01 → 2023-10-31 | ¥2.0bn |
| Total Of Reportable Segments And Otherssegment total | revenue | 2022-11-01 → 2023-10-31 | ¥2.0bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2022-11-01 → 2023-10-31 | ¥1.9bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2022-11-01 → 2023-10-31 | ¥1.9bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2022-11-01 → 2023-10-31 | ¥22m |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2022-11-01 → 2023-10-31 | ¥22m |
| Total Of Reportable Segments And Otherssegment total | segment assets | at 2023-10-31 | ¥274m |
| Total Of Reportable Segments And Otherssegment total | segment assets | at 2023-10-31 | ¥274m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2022-11-01 → 2023-10-31 | ¥79m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2022-11-01 → 2023-10-31 | ¥79m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 914
| Item | Context | Value | Unit |
|---|---|---|---|
| Net assets | CurrentYearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember | 613698000 | JPY |
| Net assets | CurrentYearInstant_NonConsolidatedMember_RetainedEarningsMember | 613698000 | JPY |
| Net assets | CurrentYearInstant_NonConsolidatedMember_TreasuryStockMember | -43826000 | JPY |
| Net assets | CurrentYearInstant_NonConsolidatedMember_ShareholdersEquityMember | 1514758000 | JPY |
| Net assets | CurrentYearInstant_NonConsolidatedMember_SubscriptionRightsToSharesMember | 183000 | JPY |
| Net assets | CurrentYearInstant_NonConsolidatedMember | 1514942000 | JPY |
| Income before income taxes | Prior1YearDuration_NonConsolidatedMember | 20863000 | JPY |
| Income before income taxes | CurrentYearDuration_NonConsolidatedMember | 65043000 | JPY |
| Depreciation and amortization ope cf | Prior1YearDuration_NonConsolidatedMember | 47365000 | JPY |
| Depreciation and amortization ope cf | CurrentYearDuration_NonConsolidatedMember | 53593000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | Prior1YearDuration_NonConsolidatedMember | 960000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | CurrentYearDuration_NonConsolidatedMember | -172000 | JPY |
| Increase decrease in provision for bonuses ope cf | Prior1YearDuration_NonConsolidatedMember | 6408000 | JPY |
| Increase decrease in provision for bonuses ope cf | CurrentYearDuration_NonConsolidatedMember | 7063000 | JPY |
| Interest and dividends income ope cf | Prior1YearDuration_NonConsolidatedMember | -14000 | JPY |
| Interest and dividends income ope cf | CurrentYearDuration_NonConsolidatedMember | -187000 | JPY |
| Interest expenses ope cf | Prior1YearDuration_NonConsolidatedMember | 964000 | JPY |
| Interest expenses ope cf | CurrentYearDuration_NonConsolidatedMember | 377000 | JPY |
| Impairment loss ope cf | Prior1YearDuration_NonConsolidatedMember | 56821000 | JPY |
| Impairment loss ope cf | CurrentYearDuration_NonConsolidatedMember | － | JPY |
| Loss gain on sales and retirement of noncurrent assets ope cf | Prior1YearDuration_NonConsolidatedMember | 226000 | JPY |
| Loss gain on sales and retirement of noncurrent assets ope cf | CurrentYearDuration_NonConsolidatedMember | － | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1YearDuration_NonConsolidatedMember | -17720000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | CurrentYearDuration_NonConsolidatedMember | 6020000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1YearDuration_NonConsolidatedMember | -6018000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | CurrentYearDuration_NonConsolidatedMember | 14879000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1YearDuration_NonConsolidatedMember | 938000 | JPY |
| Increase decrease in accounts payable other ope cf | CurrentYearDuration_NonConsolidatedMember | 29964000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1YearDuration_NonConsolidatedMember | -31676000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | CurrentYearDuration_NonConsolidatedMember | 16206000 | JPY |
| Increase decrease in income taxes payable the factor based tax ope cf | Prior1YearDuration_NonConsolidatedMember | -2979000 | JPY |
| Increase decrease in income taxes payable the factor based tax ope cf | CurrentYearDuration_NonConsolidatedMember | -15429000 | JPY |
| Other net ope cf | Prior1YearDuration_NonConsolidatedMember | 17334000 | JPY |
| Other net ope cf | CurrentYearDuration_NonConsolidatedMember | 21159000 | JPY |
| Subtotal ope cf | Prior1YearDuration_NonConsolidatedMember | 93474000 | JPY |
| Subtotal ope cf | CurrentYearDuration_NonConsolidatedMember | 198518000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1YearDuration_NonConsolidatedMember | 14000 | JPY |
| Interest and dividends income received ope cf inv cf | CurrentYearDuration_NonConsolidatedMember | 187000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1YearDuration_NonConsolidatedMember | -964000 | JPY |
| Interest expenses paid ope cf fin cf | CurrentYearDuration_NonConsolidatedMember | -370000 | JPY |
| Income taxes refund ope cf | Prior1YearDuration_NonConsolidatedMember | － | JPY |
| Income taxes refund ope cf | CurrentYearDuration_NonConsolidatedMember | 21934000 | JPY |
| Income taxes paid ope cf | Prior1YearDuration_NonConsolidatedMember | -109540000 | JPY |
| Income taxes paid ope cf | CurrentYearDuration_NonConsolidatedMember | -14848000 | JPY |
| Net cash provided by used in operating activities | Prior1YearDuration_NonConsolidatedMember | -17016000 | JPY |
| Net cash provided by used in operating activities | CurrentYearDuration_NonConsolidatedMember | 205421000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1YearDuration_NonConsolidatedMember | -58914000 | JPY |
| Purchase of property plant and equipment inv cf | CurrentYearDuration_NonConsolidatedMember | -771000 | JPY |
| Purchase of intangible assets inv cf | Prior1YearDuration_NonConsolidatedMember | -92167000 | JPY |
| Purchase of intangible assets inv cf | CurrentYearDuration_NonConsolidatedMember | -42929000 | 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 · 13 of 13 passed
| balance sheet identity | pass |
| balance sheet identity | pass |
| 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 · operating cash flow | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |