Flexible Solutions Financial Statements 2009-2024 | FSI
Fifteen years of historical annual and quarterly income statements for Flexible Solutions (FSI).
Annual Data | Millions of US $ except per share data
TTM | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 |
$38.49 | $38.32 | $45.84 | $34.42 | $31.41 | $27.44 | $17.83 | $15.49 | $16.25 | $15.90 | $15.91 | $15.80 | $16.40 | $15.52 | $11.49 | $9.78 |
$25.19 | $27.99 | $31.97 | $23.02 | $21.64 | $18.82 | $12.19 | $9.51 | $9.26 | $9.70 | $10.77 | $11.27 | $11.13 | $9.66 | $7.02 | $6.50 |
$13.31 | $10.34 | $13.87 | $11.40 | $9.77 | $8.62 | $5.64 | $5.99 | $6.99 | $6.20 | $5.14 | $4.53 | $5.27 | $5.86 | $4.47 | $3.28 |
$0.29 | $0.16 | $0.10 | $0.12 | $0.08 | $0.12 | $0.14 | $0.10 | $0.10 | $0.10 | $0.14 | $0.12 | $0.07 | $0.07 | $0.07 | $0.03 |
$4.51 | $4.57 | $4.10 | $3.65 | $3.42 | $3.53 | $3.13 | $2.91 | $2.66 | $2.59 | $2.75 | $3.38 | $3.09 | $2.72 | $2.56 | $3.68 |
$-2.58 | $-2.11 | $-2.32 | $-1.95 | $-1.89 | $-2.63 | $-0.97 | $-1.18 | $-0.99 | $-0.98 | $-1.33 | $-1.62 | $-1.84 | $-1.47 | $-1.10 | $0 |
$7.97 | $7.34 | $6.82 | $5.91 | $5.65 | $6.71 | $4.33 | $4.47 | $3.90 | $3.85 | $4.48 | $5.42 | $5.31 | $4.55 | $3.97 | $3.71 |
$5.34 | $3.00 | $7.05 | $5.48 | $4.12 | $1.91 | $1.31 | $1.51 | $3.09 | $2.35 | $0.66 | $-0.89 | $-0.03 | $1.31 | $0.50 | $-0.43 |
$0.19 | $0.62 | $0.81 | $1.17 | $1.07 | $0.41 | $1.75 | $1.91 | $-0.01 | $-0.04 | $0 | $0.17 | $0.00 | $0.00 | $0 | $-0.03 |
$5.53 | $3.62 | $7.86 | $6.65 | $5.19 | $2.31 | $3.05 | $3.42 | $3.08 | $2.31 | $0.66 | $-0.72 | $-0.03 | $1.31 | $0.50 | $-0.46 |
$0.18 | $-0.13 | $0.15 | $2.36 | $1.61 | $0.02 | $0.63 | $1.67 | $1.29 | $0.80 | $0.26 | $-2.54 | $1.05 | $1.13 | $0.69 | $0.27 |
$5.34 | $3.76 | $7.71 | $4.29 | $3.58 | $2.30 | $2.42 | $1.75 | $1.79 | $1.50 | $0.40 | $1.82 | $-1.08 | $0.18 | $-0.19 | $-0.73 |
$0.00 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0.00 |
$5.34 | $3.76 | $7.71 | $4.29 | $3.58 | $2.30 | $2.42 | $1.75 | $1.79 | $1.50 | $0.40 | $1.82 | $-1.08 | $0.18 | $-0.19 | $-0.74 |
$0.00 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0.00 |
$4.16 | $2.78 | $7.02 | $3.45 | $2.98 | $1.91 | $2.49 | $1.75 | $1.79 | $1.50 | $0.40 | $1.82 | $-1.08 | $0.18 | $-0.19 | $-0.74 |
$7.86 | $5.24 | $8.67 | $6.92 | $5.56 | $3.25 | $1.74 | $1.84 | $3.67 | $2.98 | $1.55 | $0.51 | $1.35 | $1.73 | $0.93 | $-0.03 |
$5.93 | $3.50 | $7.34 | $5.68 | $4.38 | $2.34 | $1.40 | $1.56 | $3.13 | $2.41 | $0.76 | $-0.79 | $0.09 | $1.40 | $0.58 | $-0.43 |
$0.33 | $0.22 | $0.57 | $0.28 | $0.24 | $0.16 | $0.21 | $0.15 | $0.16 | $0.11 | $0.03 | $0.14 | $-0.08 | $0.01 | $-0.01 | $-0.05 |
$0.34 | $0.22 | $0.56 | $0.28 | $0.24 | $0.16 | $0.21 | $0.15 | $0.15 | $0.11 | $0.03 | $0.14 | $-0.08 | $0.01 | $0.00 | $-0.05 |
Quarterly Data | Millions of US $ except per share data
2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 | 2023-09-30 | 2023-06-30 | 2023-03-31 | 2022-12-31 | 2022-09-30 | 2022-06-30 | 2022-03-31 | 2021-12-31 | 2021-09-30 | 2021-06-30 | 2021-03-31 | 2020-12-31 | 2020-09-30 | 2020-06-30 | 2020-03-31 | 2019-12-31 | 2019-09-30 | 2019-06-30 | 2019-03-31 | 2018-12-31 | 2018-09-30 | 2018-06-30 | 2018-03-31 | 2017-12-31 | 2017-09-30 | 2017-06-30 | 2017-03-31 | 2016-12-31 | 2016-09-30 | 2016-06-30 | 2016-03-31 | 2015-12-31 | 2015-09-30 | 2015-06-30 | 2015-03-31 | 2014-12-31 | 2014-09-30 | 2014-06-30 | 2014-03-31 | 2013-12-31 | 2013-09-30 | 2013-06-30 | 2013-03-31 | 2012-12-31 | 2012-09-30 | 2012-06-30 | 2012-03-31 | 2011-12-31 | 2011-09-30 | 2011-06-30 | 2011-03-31 | 2010-12-31 | 2010-09-30 | 2010-06-30 | 2010-03-31 | 2009-12-31 | 2009-09-30 | 2009-06-30 | 2009-03-31 |
$9.31 | $10.53 | $9.22 | $9.43 | $8.72 | $10.33 | $9.85 | $12.21 | $11.69 | $11.17 | $10.78 | $9.04 | $9.21 | $8.54 | $7.62 | $7.16 | $8.11 | $7.71 | $8.43 | $4.79 | $7.40 | $6.77 | $8.47 | $5.67 | $3.82 | $4.14 | $4.20 | $2.84 | $3.27 | $4.72 | $4.66 | $4.08 | $3.12 | $3.73 | $5.31 | $3.73 | $3.30 | $3.90 | $4.96 | $3.96 | $3.85 | $4.29 | $3.81 | $3.43 | $2.98 | $4.88 | $4.50 | $3.85 | $3.60 | $3.76 | $5.19 | $3.37 | $3.86 | $3.93 | $4.36 | $2.60 | $2.68 | $2.83 | $3.39 | $2.40 | $2.45 | $2.27 | $2.66 |
$5.51 | $6.59 | $6.40 | $6.68 | $7.25 | $7.29 | $6.76 | $9.19 | $8.50 | $7.30 | $6.97 | $6.81 | $5.72 | $5.58 | $4.92 | $5.28 | $5.60 | $5.29 | $5.48 | $3.48 | $5.02 | $4.62 | $5.70 | $4.50 | $2.86 | $2.60 | $2.23 | $1.82 | $2.27 | $2.84 | $2.57 | $2.44 | $2.00 | $1.75 | $3.07 | $2.26 | $2.09 | $2.27 | $3.06 | $2.85 | $2.52 | $2.73 | $2.66 | $2.37 | $2.43 | $3.31 | $3.16 | $2.69 | $2.57 | $2.65 | $3.22 | $2.15 | $2.70 | $2.24 | $2.57 | $1.74 | $1.83 | $1.59 | $1.85 | $1.45 | $1.47 | $1.57 | $2.01 |
$3.81 | $3.94 | $2.82 | $2.74 | $1.47 | $3.04 | $3.09 | $3.01 | $3.18 | $3.86 | $3.81 | $2.23 | $3.50 | $2.96 | $2.71 | $1.88 | $2.52 | $2.42 | $2.95 | $1.31 | $2.38 | $2.15 | $2.78 | $1.18 | $0.96 | $1.54 | $1.97 | $1.01 | $1.00 | $1.88 | $2.09 | $1.65 | $1.12 | $1.98 | $2.24 | $1.47 | $1.21 | $1.63 | $1.90 | $1.10 | $1.33 | $1.55 | $1.15 | $1.06 | $0.55 | $1.57 | $1.35 | $1.16 | $1.03 | $1.11 | $1.97 | $1.22 | $1.16 | $1.69 | $1.79 | $0.86 | $0.85 | $1.24 | $1.54 | $0.95 | $0.98 | $0.70 | $0.65 |
$0.03 | $0.06 | $0.13 | $0.07 | $0.05 | $0.02 | $0.02 | $0.04 | $0.02 | $0.03 | $0.02 | $0.07 | $0.02 | $0.02 | $0.02 | $0.02 | $0.02 | $0.01 | $0.03 | $0.05 | $0.02 | $0.04 | $0.02 | $0.05 | $0.03 | $0.02 | $0.04 | $0.03 | $0.04 | $0.02 | $0.01 | $0.02 | $0.01 | $0.03 | $0.04 | $0.03 | $0.03 | $0.02 | $0.02 | $0.04 | $0.02 | $0.03 | $0.04 | $0.02 | $0.02 | $0.07 | $0.01 | $0.02 | $0.01 | $0.02 | $0.02 | $0.02 | $0.02 | $0.02 | $0.01 | $-0.02 | $0.01 | $0.03 | $0.01 | $0.01 | $0.01 | $0.01 | $0.00 |
$1.21 | $1.15 | $1.29 | $0.87 | $1.17 | $1.32 | $1.21 | $1.14 | $0.95 | $1.08 | $0.93 | $1.20 | $0.78 | $0.79 | $0.88 | $0.92 | $0.85 | $0.81 | $0.85 | $0.85 | $0.89 | $0.91 | $0.90 | $0.94 | $0.74 | $0.74 | $0.72 | $0.73 | $0.77 | $0.76 | $0.65 | $0.67 | $0.65 | $0.73 | $0.60 | $0.64 | $0.64 | $0.67 | $0.64 | $0.65 | $0.69 | $0.65 | $0.75 | $0.87 | $0.83 | $0.90 | $0.79 | $1.30 | $0.74 | $0.90 | $1.13 | $1.27 | $0.96 | $1.11 | $1.03 | $1.05 | $0.95 | $0.91 | $0.91 | $1.14 | $0.92 | $0.88 | $0.74 |
$-0.66 | $-0.76 | $-0.63 | $-0.52 | $-0.52 | $-0.54 | $-0.53 | $-0.50 | $-0.50 | $-0.85 | $-0.47 | $-0.76 | $-0.42 | $-0.40 | $-0.38 | $-0.67 | $-0.44 | $-0.37 | $-0.41 | $-0.55 | $-0.56 | $-0.83 | $-0.68 | $-0.25 | $-0.38 | $-0.21 | $-0.13 | $-0.29 | $-0.29 | $-0.29 | $-0.31 | $-0.22 | $-0.25 | $-0.26 | $-0.27 | $-0.26 | $-0.18 | $-0.28 | $-0.26 | $-0.23 | $-0.37 | $-0.30 | $-0.44 | $-0.51 | $-0.30 | $-0.43 | $-0.37 | $0 | $-0.49 | $-0.47 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
$2.03 | $2.13 | $2.23 | $1.59 | $1.86 | $1.99 | $1.90 | $1.78 | $1.55 | $2.01 | $1.48 | $2.07 | $1.25 | $1.25 | $1.34 | $1.67 | $1.35 | $1.25 | $1.38 | $1.53 | $1.56 | $1.89 | $1.73 | $1.25 | $1.16 | $0.97 | $0.96 | $1.11 | $1.18 | $1.15 | $1.04 | $0.96 | $0.95 | $1.05 | $0.94 | $0.97 | $0.89 | $1.02 | $0.97 | $0.97 | $1.14 | $1.06 | $1.31 | $1.48 | $1.23 | $1.49 | $1.23 | $1.32 | $1.32 | $1.45 | $1.15 | $1.23 | $0.98 | $1.19 | $1.04 | $1.03 | $0.96 | $0.94 | $0.92 | $1.15 | $0.93 | $0.89 | $0.74 |
$1.78 | $1.81 | $0.59 | $1.15 | $-0.39 | $1.05 | $1.18 | $1.24 | $1.63 | $1.85 | $2.33 | $0.16 | $2.24 | $1.71 | $1.37 | $0.21 | $1.17 | $1.17 | $1.57 | $-0.22 | $0.82 | $0.26 | $1.05 | $-0.07 | $-0.20 | $0.57 | $1.01 | $-0.09 | $-0.18 | $0.74 | $1.05 | $0.69 | $0.17 | $0.93 | $1.30 | $0.50 | $0.31 | $0.61 | $0.93 | $0.13 | $0.19 | $0.50 | $-0.16 | $-0.42 | $-0.68 | $0.08 | $0.12 | $-0.16 | $-0.29 | $-0.35 | $0.82 | $-0.01 | $0.18 | $0.50 | $0.75 | $-0.17 | $-0.11 | $0.30 | $0.62 | $-0.20 | $0.05 | $-0.19 | $-0.09 |
$-0.32 | $0.18 | $0.19 | $0.14 | $0.10 | $0.30 | $0.08 | $0.19 | $0.04 | $0.52 | $0.06 | $0.07 | $0.13 | $0.21 | $0.76 | $0.38 | $0.14 | $0.35 | $0.20 | $0.00 | $0.10 | $0.07 | $0.25 | $0.01 | $0.02 | $1.73 | $-0.01 | $0.02 | $-0.31 | $-0.33 | $2.52 | $-0.02 | $0.01 | $0.00 | $0 | $0.00 | $0 | $-0.02 | $-0.02 | $0 | $0 | $0 | $0 | $0.17 | $0.00 | $0 | $0.00 | $-0.05 | $0.00 | $0 | $-0.03 | $-0.02 | $-0.01 | $-0.02 | $-0.04 | $-0.05 | $-0.01 | $0.00 | $-0.01 | $0.14 | $-0.12 | $-0.02 | $-0.03 |
$1.46 | $1.99 | $0.78 | $1.29 | $-0.28 | $1.35 | $1.26 | $1.43 | $1.67 | $2.37 | $2.39 | $0.23 | $2.37 | $1.92 | $2.12 | $0.59 | $1.31 | $1.52 | $1.77 | $-0.23 | $0.92 | $0.33 | $1.29 | $-0.06 | $-0.18 | $2.29 | $1.01 | $-0.07 | $-0.49 | $0.41 | $3.57 | $0.67 | $0.18 | $0.93 | $1.30 | $0.50 | $0.31 | $0.59 | $0.91 | $0.13 | $0.19 | $0.50 | $-0.16 | $-0.25 | $-0.68 | $0.08 | $0.12 | $-0.19 | $-0.29 | $-0.35 | $0.78 | $0.01 | $0.15 | $0.47 | $0.67 | $-0.21 | $-0.14 | $0.27 | $0.58 | $-0.03 | $-0.09 | $-0.21 | $-0.13 |
$0.37 | $0.56 | $0.26 | $-1.01 | $0.22 | $0.35 | $0.30 | $-1.46 | $0.35 | $0.54 | $0.71 | $0.53 | $0.86 | $0.48 | $0.49 | $0.54 | $0.37 | $0.26 | $0.44 | $-0.60 | $0.21 | $0.15 | $0.25 | $0.21 | $-0.04 | $0.16 | $0.30 | $1.42 | $-0.21 | $0.14 | $0.32 | $0.27 | $0.09 | $0.37 | $0.56 | $0.05 | $0.08 | $0.27 | $0.40 | $0.15 | $0.01 | $0.10 | $0 | $-2.62 | $0.00 | $0.01 | $0.06 | $0.20 | $0.17 | $0.12 | $0.56 | $0.56 | $0.24 | $0.00 | $0.32 | $0.21 | $0.01 | $0.41 | $0.06 | $0.20 | $0.07 | $0.00 | $0.00 |
$1.09 | $1.43 | $0.52 | $2.30 | $-0.50 | $0.99 | $0.96 | $2.89 | $1.32 | $1.83 | $1.68 | $-0.29 | $1.51 | $1.45 | $1.64 | $0.05 | $0.94 | $1.26 | $1.33 | $0.37 | $0.70 | $0.18 | $1.04 | $-0.27 | $-0.15 | $2.14 | $0.70 | $-1.49 | $-0.28 | $0.27 | $3.25 | $0.40 | $0.09 | $0.56 | $0.74 | $0.44 | $0.24 | $0.32 | $0.50 | $-0.02 | $0.18 | $0.40 | $-0.16 | $2.37 | $-0.68 | $0.07 | $0.07 | $-0.39 | $-0.46 | $-0.47 | $0.22 | $-0.55 | $-0.09 | $0.47 | $0.35 | $-0.42 | $-0.15 | $-0.14 | $0.52 | $-0.23 | $-0.16 | $-0.21 | $-0.13 |
$0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0.00 | $0 | $0 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
$1.09 | $1.43 | $0.52 | $2.30 | $-0.50 | $0.99 | $0.96 | $2.89 | $1.32 | $1.83 | $1.68 | $-0.29 | $1.51 | $1.45 | $1.64 | $0.05 | $0.94 | $1.26 | $1.33 | $0.37 | $0.70 | $0.18 | $1.04 | $-0.27 | $-0.15 | $2.14 | $0.70 | $-1.49 | $-0.28 | $0.27 | $3.25 | $0.40 | $0.09 | $0.56 | $0.74 | $0.44 | $0.24 | $0.32 | $0.50 | $-0.02 | $0.18 | $0.40 | $-0.16 | $2.37 | $-0.68 | $0.07 | $0.07 | $-0.38 | $-0.46 | $-0.47 | $0.22 | $-0.26 | $-0.09 | $0.18 | $0.36 | $-0.42 | $-0.16 | $-0.13 | $0.52 | $-0.23 | $-0.16 | $-0.22 | $-0.13 |
$0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0.00 | $0 | $0 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
$0.61 | $1.29 | $0.46 | $1.80 | $-0.72 | $0.81 | $0.88 | $2.72 | $1.11 | $1.66 | $1.53 | $-0.34 | $1.16 | $1.18 | $1.45 | $0.00 | $0.58 | $1.13 | $1.26 | $0.52 | $0.41 | $-0.03 | $1.01 | $-0.20 | $-0.15 | $2.14 | $0.70 | $-1.49 | $-0.28 | $0.27 | $3.25 | $0.40 | $0.09 | $0.56 | $0.74 | $0.44 | $0.24 | $0.32 | $0.50 | $-0.02 | $0.18 | $0.40 | $-0.16 | $2.37 | $-0.68 | $0.07 | $0.07 | $-0.38 | $-0.46 | $-0.47 | $0.22 | $-0.26 | $-0.09 | $0.18 | $0.36 | $-0.42 | $-0.16 | $-0.13 | $0.52 | $-0.23 | $-0.16 | $-0.22 | $-0.13 |
$2.40 | $2.49 | $1.20 | $1.77 | $0.21 | $1.59 | $1.67 | $1.82 | $2.07 | $2.15 | $2.63 | $0.50 | $2.59 | $2.09 | $1.74 | $0.75 | $1.46 | $1.45 | $1.90 | $0.32 | $1.07 | $0.54 | $1.32 | $0.16 | $-0.13 | $0.63 | $1.08 | $0.01 | $-0.12 | $0.80 | $1.14 | $0.83 | $0.32 | $1.08 | $1.44 | $0.66 | $0.47 | $0.75 | $1.11 | $0.52 | $0.31 | $0.65 | $0.07 | $-0.07 | $-0.33 | $0.46 | $0.46 | $0.17 | $0.05 | $-0.01 | $1.12 | $0.08 | $0.26 | $0.58 | $0.83 | $-0.08 | $-0.02 | $0.39 | $0.70 | $-0.10 | $0.15 | $-0.09 | $0.01 |
$1.91 | $1.97 | $0.77 | $1.28 | $-0.27 | $1.17 | $1.32 | $1.34 | $1.71 | $1.90 | $2.39 | $0.21 | $2.28 | $1.76 | $1.43 | $0.27 | $1.21 | $1.23 | $1.67 | $-0.13 | $0.91 | $0.38 | $1.18 | $0.00 | $-0.19 | $0.57 | $1.02 | $-0.09 | $-0.17 | $0.75 | $1.06 | $0.69 | $0.18 | $0.94 | $1.31 | $0.51 | $0.33 | $0.62 | $0.95 | $0.15 | $0.21 | $0.52 | $-0.13 | $-0.39 | $-0.65 | $0.13 | $0.13 | $-0.16 | $-0.26 | $-0.32 | $0.82 | $-0.01 | $0.18 | $0.50 | $0.75 | $-0.17 | $-0.11 | $0.30 | $0.62 | $-0.20 | $0.05 | $-0.19 | $-0.09 |
$0.05 | $0.10 | $0.04 | $0.14 | $-0.06 | $0.07 | $0.07 | $0.23 | $0.09 | $0.13 | $0.12 | $-0.03 | $0.09 | $0.10 | $0.12 | $0.00 | $0.05 | $0.09 | $0.10 | $0.04 | $0.03 | $0.00 | $0.09 | $-0.02 | $-0.01 | $0.18 | $0.06 | $-0.13 | $-0.02 | $0.02 | $0.28 | $0.04 | $0.01 | $0.05 | $0.06 | $0.03 | $0.02 | $0.02 | $0.04 | $0 | $0.01 | $0.03 | $-0.01 | $0.19 | $-0.05 | $0.00 | $0.00 | $-0.03 | $-0.02 | $-0.04 | $0.02 | $-0.02 | $-0.01 | $0.01 | $0.03 | $-0.03 | $-0.01 | $-0.01 | $0.04 | $-0.01 | $-0.01 | $-0.02 | $-0.01 |
$0.05 | $0.10 | $0.04 | $0.15 | $-0.06 | $0.06 | $0.07 | $0.22 | $0.09 | $0.13 | $0.12 | $-0.02 | $0.09 | $0.09 | $0.12 | $0.00 | $0.05 | $0.09 | $0.10 | $0.04 | $0.03 | $0.00 | $0.09 | $-0.02 | $-0.01 | $0.18 | $0.06 | $-0.13 | $-0.02 | $0.02 | $0.28 | $0.03 | $0.01 | $0.05 | $0.06 | $0.03 | $0.02 | $0.02 | $0.04 | $0.00 | $0.01 | $0.03 | $-0.01 | $0.19 | $-0.05 | $0.00 | $0.00 | $-0.03 | $-0.02 | $-0.04 | $0.02 | $-0.02 | $-0.01 | $0.01 | $0.03 | $-0.03 | $-0.01 | $-0.01 | $0.04 | $-0.01 | $-0.01 | $-0.02 | $-0.01 |