| Ticker | Company | Zen Rating | Price | Value | Graham Fair Value | Graham Fair Value % | P/E | Forward P/E | P/S | P/B | PEG | Free Cash Flow | Free Cash Flow Yield | Book Value | BVPS | EV | EV/EBITDA |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PETS | PETMED EXPRESS INC | $2.21 | N/A | N/A | -0.71x | 216.67x | 0.25x | 1.44x | N/A | -$22.92M | -49.37% | $32.77M | 1.56 | $21.03M | -0.43 | ||
| COLA | COLUMBUS ACQUISITION CORP | $10.50 | N/A | N/A | 61.76x | N/A | N/A | 263.29x | N/A | -$582.93k | -0.74% | $179.24k | 0.02 | $46.71M | 36.35 | ||
| XBP | XBP GLOBAL HOLDINGS INC | $4.00 | N/A | N/A | N/A | N/A | N/A | 0.36x | N/A | N/A | N/A | $130.50M | 11.11 | $409.79M | N/A | ||
| HGBL | HERITAGE GLOBAL INC | $1.35 | $1.80 | -25.05% | 13.50x | 8.02x | 0.92x | 0.70x | 0.36x | -$2.33M | -4.96% | $66.98M | 1.92 | $32.10M | 4.67 | ||
| ESHA | ESH ACQUISITION CORP | $12.01 | N/A | N/A | -25.02x | N/A | N/A | -20.27x | N/A | -$2.64M | -29.33% | -$2.31M | -3.08 | $46.73M | -41.72 | ||
| NAMI | JINXIN TECHNOLOGY HOLDING CO | $0.68 | N/A | N/A | N/A | N/A | N/A | 2.77x | N/A | N/A | N/A | $16.92M | 0.25 | $39.59M | N/A | ||
| OSTX | OS THERAPIES INC | $1.33 | N/A | N/A | -1.62x | -3.02x | N/A | 12.88x | N/A | -$12.88M | -30.30% | $3.64M | 0.11 | $44.96M | -2.49 | ||
| RRGB | RED ROBIN GOURMET BURGERS INC | $2.59 | N/A | N/A | -1.98x | -6.93x | 0.04x | -0.44x | N/A | $12.39M | 26.87% | -$106.35M | -5.98 | $531.18M | 9.83 | ||
| STI | SOLIDION TECHNOLOGY INC | $6.27 | N/A | N/A | -1.58x | N/A | 1,567.50x | -2.69x | N/A | -$5.58M | -28.92% | -$17.41M | -5.66 | $48.55M | -6.35 | ||
| SORA | ASIASTRATEGY | $1.88 | N/A | N/A | -117.50x | N/A | 3.14x | 5.23x | N/A | -$4.52M | -10.21% | $8.93M | 0.38 | $45.97M | -307.96 | ||
| CPIX | CUMBERLAND PHARMACEUTICALS INC | $3.12 | N/A | N/A | -16.42x | N/A | 1.04x | 1.88x | N/A | $2.27M | 4.90% | $24.88M | 1.68 | $50.47M | 16.90 | ||
| ENTX | ENTERA BIO LTD | $1.00 | N/A | N/A | -4.00x | -1.44x | 1,000.00x | 3.56x | N/A | -$7.48M | -16.20% | $13.10M | 0.28 | $32.23M | -2.82 | ||
| SCWO | 374WATER INC | $2.75 | N/A | N/A | -2.29x | -67.40x | 21.83x | 7.16x | N/A | -$14.30M | -34.33% | $6.50M | 0.43 | $47.01M | -2.83 | ||
| BENF | BENEFICIENT | $3.27 | N/A | N/A | -0.04x | -0.94x | -1.68x | -0.26x | N/A | -$43.40M | -93.39% | -$179.73M | -12.65 | $138.95M | -4.34 | ||
| MDAI | SPECTRAL AI INC | $1.46 | N/A | N/A | -5.03x | -2.37x | 1.97x | -8.11x | N/A | -$9.92M | -25.62% | -$5.73M | -0.22 | $41.16M | -6.82 | ||
| APT | ALPHA PRO TECH LTD | $4.56 | N/A | N/A | 13.41x | N/A | 0.81x | 0.74x | N/A | $1.73M | 3.64% | $62.48M | 5.98 | $37.34M | 5.72 | ||
| BHM | BLUEROCK HOMES TRUST INC | $11.36 | N/A | N/A | -3.76x | N/A | 0.64x | 0.36x | N/A | -$216.06M | -489.14% | $128.74M | 33.10 | $279.99M | 4.65 | ||
| BEAT | HEARTBEAM INC | $1.12 | N/A | N/A | -1.81x | -2.06x | N/A | 17.68x | N/A | -$14.59M | -38.66% | $2.60M | 0.08 | $41.64M | -1.99 | ||
| MATH | METALPHA TECHNOLOGY HOLDING LTD | $1.11 | $1.22 | -9.21% | 6.17x | N/A | 1.25x | 1.31x | 1.44x | $18.65M | 40.54% | $35.06M | 0.85 | $35.97M | 5.34 | ||
| BWEN | BROADWIND INC | $1.97 | N/A | N/A | 8.57x | 193.14x | 0.29x | 0.69x | N/A | -$19.02M | -42.18% | $66.29M | 2.90 | $73.75M | 4.91 | ||
| WYY | WIDEPOINT CORP | $4.65 | N/A | N/A | -16.61x | 23.02x | 0.30x | 3.98x | N/A | $5.44M | 12.11% | $11.53M | 1.19 | $38.12M | 43.92 | ||
| LGL | LGL GROUP INC | $7.01 | N/A | N/A | 53.92x | N/A | 9.09x | 1.05x | N/A | $70.00k | 0.19% | $43.49M | 8.05 | $4.25M | 23.34 | ||
| SNBR | SLEEP NUMBER CORP | $2.00 | N/A | N/A | -0.35x | -4.08x | 0.03x | -0.08x | N/A | -$17.69M | -38.65% | -$578.48M | -25.28 | $986.54M | 109.42 | ||
| ECOR | ELECTROCORE INC | $5.64 | N/A | N/A | -3.42x | -3.92x | 1.49x | -26.68x | N/A | -$8.25M | -17.25% | -$1.71M | -0.20 | $47.96M | -4.10 | ||
| DOMH | DOMINARI HOLDINGS INC | $2.85 | N/A | N/A | 0.44x | N/A | 0.44x | 0.22x | N/A | -$7.25M | -16.49% | $210.16M | 13.61 | $43.18M | 0.39 | ||
| LSTA | LISATA THERAPEUTICS INC | $5.01 | N/A | N/A | -2.62x | -5.12x | 250.50x | 3.05x | N/A | -$15.98M | -36.71% | $14.86M | 1.71 | $29.30M | -1.68 | ||
| CNVS | CINEVERSE CORP | $2.30 | N/A | N/A | -4.42x | -225.49x | 0.80x | 1.17x | N/A | -$11.54M | -26.09% | $38.57M | 2.01 | $51.30M | -15.37 | ||
| ELUT | ELUTIA INC | $1.05 | N/A | N/A | 0.81x | -2.04x | 3.54x | 1.62x | N/A | -$46.69M | -107.33% | $27.67M | 0.67 | $19.74M | 0.35 | ||
| AMPG | AMPLITECH GROUP INC | $1.76 | N/A | N/A | -5.33x | 4.42x | 1.47x | 1.36x | N/A | -$9.70M | -26.25% | $32.86M | 1.57 | $43.78M | -8.21 | ||
| EDSA | EDESA BIOTECH INC | $5.33 | N/A | N/A | -4.63x | -3.56x | N/A | 3.19x | N/A | -$7.89M | -18.57% | $13.95M | 1.75 | $32.44M | -4.21 | ||
| PXS | PYXIS TANKERS INC | $4.26 | N/A | N/A | -17.75x | 4.01x | 1.10x | 0.48x | N/A | $16.65M | 37.54% | $93.28M | 8.96 | $94.31M | 6.81 | ||
| STSS | SHARPS TECHNOLOGY INC | $1.56 | N/A | N/A | -0.00x | N/A | 120.00x | 0.10x | N/A | -$16.97M | -44.68% | $433.21M | 17.80 | $33.51M | -0.33 | ||
| FKWL | FRANKLIN WIRELESS CORP | $3.73 | $2.08 | 78.92% | 186.50x | 40.63x | 1.11x | 1.25x | 0.64x | -$9.97M | -22.68% | $35.13M | 2.98 | $35.79M | 41.21 | ||
| ESLA | ESTRELLA IMMUNOPHARMA INC | $1.03 | N/A | N/A | -2.94x | -1.66x | N/A | -4.24x | N/A | -$1.79M | -4.66% | -$10.37M | -0.28 | $42.56M | -3.26 | ||
| GOCO | GOHEALTH INC | $1.53 | N/A | N/A | -0.10x | -0.29x | 0.03x | 0.64x | N/A | -$78.74M | -364.05% | $68.17M | 4.82 | $628.57M | -58.42 | ||
| CTOR | CITIUS ONCOLOGY INC | $0.49 | N/A | N/A | -1.59x | -2.54x | 10.96x | 0.75x | N/A | -$17.25M | -39.96% | $58.41M | 0.67 | $40.02M | -1.79 | ||
| LINK | INTERLINK ELECTRONICS INC | $2.75 | N/A | N/A | -21.15x | -202.21x | 3.45x | 4.70x | N/A | -$168.00k | -0.40% | $9.22M | 0.62 | $41.41M | -33.61 | ||
| PLUT | PLUTUS FINANCIAL GROUP LTD | $3.07 | N/A | N/A | -16.78x | N/A | 33.74x | 3.15x | N/A | N/A | N/A | $13.75M | 0.99 | $34.56M | N/A | ||
| QETA | QUETTA ACQUISITION CORP | $11.50 | N/A | N/A | -63.89x | N/A | N/A | -8.83x | N/A | -$2.18M | -9.26% | -$4.88M | -2.39 | $44.23M | -226.41 | ||
| FFAI | FARADAY FUTURE INTELLIGENT ELECTRIC INC | $0.25 | N/A | N/A | 0.05x | -0.16x | 63.50x | -0.55x | N/A | -$110.90M | -305.12% | -$77.74M | -0.54 | $108.96M | -0.28 | ||
| OFS | OFS CAPITAL CORP | $3.20 | N/A | N/A | -1.30x | 3.17x | 1.05x | 0.35x | N/A | $43.64M | 101.78% | $123.19M | 9.19 | $257.15M | -15.51 | ||
| GMM | GLOBAL MOFY AI LTD | $1.45 | N/A | N/A | -1.22x | N/A | 0.42x | 0.69x | N/A | $22.10M | 94.14% | $62.12M | 3.84 | $42.37M | -6.85 | ||
| OMEX | ODYSSEY MARINE EXPLORATION INC | $0.77 | N/A | N/A | -0.79x | N/A | 69.82x | -0.94x | N/A | -$7.79M | -24.35% | -$45.40M | -1.09 | $47.38M | -1.85 | ||
| ALOY | REALLOYS INC | $9.53 | N/A | N/A | -8.15x | N/A | 14.89x | 7.54x | N/A | -$3.16M | -8.73% | $5.66M | 1.49 | $43.40M | -10.09 | ||
| BRAG | BRAGG GAMING GROUP INC | $1.67 | N/A | N/A | -4.54x | N/A | 0.35x | 0.59x | N/A | $20.20M | 47.78% | $72.07M | 2.85 | $43.76M | 2.70 | ||
| RLYB | RALLYBIO CORP | $8.04 | N/A | N/A | -5.06x | -1.63x | 52.89x | 0.73x | N/A | -$29.81M | -65.87% | $57.96M | 10.30 | $11.33M | -1.28 | ||
| BRFH | BARFRESH FOOD GROUP INC | $2.66 | N/A | N/A | -14.00x | -40.12x | 3.66x | 22.11x | N/A | -$2.89M | -6.80% | $1.92M | 0.12 | $42.92M | -17.60 | ||
| VTSI | VIRTRA INC | $3.76 | N/A | N/A | 187.75x | 25.39x | 1.89x | 0.93x | N/A | $3.07M | 7.27% | $45.59M | 4.05 | $31.68M | 15.25 | ||
| HOLO | MICROCLOUD HOLOGRAM INC | $1.85 | N/A | N/A | -3.19x | N/A | 0.42x | 0.11x | N/A | $8.16M | 33.46% | $389.96M | 29.60 | -$217.52M | 29.41 | ||
| NTRP | NEXTTRIP INC | $3.09 | N/A | N/A | -1.33x | 4.73x | 12.72x | 7.17x | N/A | -$4.57M | -16.50% | $5.89M | 0.66 | $43.90M | -3.33 | ||
| ACFN | ACORN ENERGY INC | $16.81 | $92.90 | -81.90% | 16.64x | N/A | 3.66x | 5.11x | 0.07x | $2.08M | 4.96% | $8.25M | 3.31 | $38.72M | 16.30 | ||
| NTRB | NUTRIBAND INC | $3.46 | N/A | N/A | -1.13x | 2.34x | 18.31x | 5.58x | N/A | -$5.65M | -13.53% | $7.55M | 0.63 | $37.07M | -2.97 | ||
| GLBS | GLOBUS MARITIME LTD | $1.95 | N/A | N/A | -24.38x | -14.71x | 0.95x | 0.24x | N/A | $11.88M | 28.21% | $175.99M | 8.16 | $124.63M | 5.96 | ||
| USEG | US ENERGY CORP | $0.95 | N/A | N/A | -2.21x | -4.65x | 4.37x | 1.74x | N/A | -$19.02M | -59.22% | $24.20M | 0.72 | $44.50M | -4.29 | ||
| JG | AURORA MOBILE LTD | $7.00 | N/A | N/A | 368.42x | N/A | 0.61x | -1.93x | N/A | $9.42M | 28.31% | -$21.72M | -4.57 | $32.67M | 20.79 | ||
| PRPO | PRECIPIO INC | $23.90 | N/A | N/A | -28.79x | N/A | 1.72x | 3.04x | N/A | $589.00k | 1.51% | $13.75M | 8.40 | $43.12M | 88.00 | ||
| REED | REED's INC | $3.53 | N/A | N/A | -1.85x | -8.65x | 0.86x | 4.56x | N/A | -$17.28M | -58.98% | $9.15M | 1.10 | $41.33M | -2.84 | ||
| MAMO | MASSIMO GROUP | $1.00 | N/A | N/A | -16.67x | N/A | 0.60x | 1.92x | N/A | $4.94M | 11.90% | $21.72M | 0.52 | $47.04M | -53.67 | ||
| MBBC | MARATHON BANCORP INC | $14.15 | N/A | N/A | 52.41x | N/A | 4.79x | 0.89x | N/A | $2.10M | 5.52% | $46.89M | 17.46 | $46.92M | 39.99 | ||
| SLNH | SOLUNA HOLDINGS INC | $0.61 | N/A | N/A | -0.07x | -1.29x | 0.57x | 2.87x | N/A | -$28.64M | -174.79% | $14.47M | 0.54 | $13.46M | -0.22 | ||
| STEX | STREAMEX CORP | $1.05 | N/A | N/A | -0.76x | -34.15x | N/A | -5.94x | N/A | -$7.89M | -22.68% | -$6.96M | -0.21 | $30.27M | -0.79 | ||
| BOF | BRANCHOUT FOOD INC | $3.33 | N/A | N/A | -5.55x | N/A | 3.42x | 8.04x | N/A | -$7.97M | -20.78% | $5.11M | 0.44 | $47.39M | -11.58 | ||
| ALGS | ALIGOS THERAPEUTICS INC | $6.56 | N/A | N/A | -2.68x | -0.92x | 29.68x | 0.76x | N/A | -$82.94M | -127.91% | $53.55M | 5.42 | $27.43M | -1.10 | ||
| ATOS | ATOSSA THERAPEUTICS INC | $4.71 | N/A | N/A | -1.17x | -1.21x | N/A | 1.03x | N/A | -$29.79M | -73.44% | $39.35M | 4.57 | -$849.49k | 0.02 | ||
| DTSQ | DT CLOUD STAR ACQUISITION CORP | $11.10 | N/A | N/A | -158.57x | N/A | N/A | -38.58x | N/A | -$410.97k | -0.45% | -$1.05M | -0.13 | $40.55M | 19.01 | ||
| ONMD | ONEMEDNET CORP | $0.79 | N/A | N/A | -15.88x | N/A | 88.22x | -10.28x | N/A | -$7.86M | -18.77% | -$3.94M | -0.08 | $40.74M | -21.84 | ||
| LITB | LIGHTINTHEBOX HOLDING CO LTD | $2.24 | N/A | N/A | 4.67x | N/A | 0.18x | -10.15x | N/A | N/A | N/A | -$3.98M | -0.22 | $19.91M | N/A | ||
| EHTH | EHEALTH INC | $1.30 | N/A | N/A | -3.82x | 1.14x | 0.07x | 0.07x | N/A | -$40.65M | -102.62% | $591.60M | 19.41 | $97.93M | 1.18 | ||
| ARAY | ACCURAY INC | $0.34 | N/A | N/A | -1.17x | -1.17x | 0.09x | 0.76x | N/A | -$10.71M | -25.88% | $53.42M | 0.44 | $166.74M | -50.77 | ||
| MIRA | MIRA PHARMACEUTICALS INC | $0.96 | N/A | N/A | -0.37x | -5.25x | N/A | 5.34x | N/A | -$5.33M | -28.76% | $7.55M | 0.39 | $37.69M | -6.73 | ||
| ZYBT | ZHENGYE BIOTECHNOLOGY HOLDING LTD | $0.85 | N/A | N/A | N/A | N/A | N/A | 0.95x | N/A | N/A | N/A | $42.28M | 0.89 | $45.96M | N/A | ||
| ALAR | ALARUM TECHNOLOGIES LTD | $5.60 | N/A | N/A | 56.00x | N/A | 0.99x | 1.25x | N/A | -$2.42M | -6.04% | $32.09M | 4.47 | $30.56M | 7.88 | ||
| CNTY | CENTURY CASINOS INC | $1.38 | N/A | N/A | -0.68x | -1.14x | 0.07x | -0.40x | N/A | -$15.26M | -36.74% | -$97.70M | -3.24 | $1.05B | 10.07 | ||
| RNXT | RENOVORX INC | $1.07 | N/A | N/A | -2.97x | -4.15x | 42.80x | 4.85x | N/A | -$10.40M | -26.54% | $8.08M | 0.22 | $29.31M | -2.57 | ||
| TELO | TELOMIR PHARMACEUTICALS INC | $1.14 | N/A | N/A | -3.45x | -3.99x | N/A | 6.63x | N/A | -$3.69M | -10.26% | $5.91M | 0.19 | $31.91M | -3.06 | ||
| ELWT | ELAUWIT CONNECTION INC | $5.91 | N/A | N/A | N/A | -52.67x | N/A | -7.74x | N/A | N/A | N/A | -$5.05M | -1.01 | $43.75M | N/A | ||
| MLGO | MICROALGO INC | $3.13 | N/A | N/A | -0.04x | N/A | 0.14x | 0.12x | N/A | $9.20M | 105.85% | $319.29M | 115.02 | -$211.38M | -25.75 | ||
| SQNS | SEQUANS COMMUNICATIONS | $2.43 | N/A | N/A | N/A | -2.15x | 1.43x | 0.30x | N/A | -$28.69M | -73.83% | $127.72M | 7.98 | $86.17M | -1.06 | ||
| HOWL | WEREWOLF THERAPEUTICS INC | $0.80 | N/A | N/A | -0.60x | -0.53x | N/A | 1.56x | N/A | -$60.29M | -164.37% | $24.81M | 0.54 | $18.45M | -0.35 | ||
| LNZA | LANZATECH GLOBAL INC | $16.56 | N/A | N/A | -0.44x | -1.01x | 0.96x | -7.72x | N/A | -$81.15M | -211.21% | -$4.98M | -2.15 | $52.92M | -0.76 | ||
| MLCI | MOUNT LOGAN CAPITAL INC | $3.43 | N/A | N/A | -0.48x | N/A | 0.55x | 0.42x | N/A | -$22.18M | -75.22% | $90.96M | 10.58 | -$11.82M | 0.26 | ||
| STRR | STAR EQUITY HOLDINGS INC | $10.35 | N/A | N/A | -5.59x | 16.76x | 0.19x | 0.58x | N/A | -$8.36M | -25.26% | $65.71M | 20.55 | $52.68M | -29.63 | ||
| TAOX | TAO SYNERGIES INC | $5.37 | N/A | N/A | -0.31x | -0.75x | 66.30x | 2.38x | N/A | -$5.11M | -37.34% | $16.07M | 6.30 | $36.84M | -1.39 | ||
| NTWK | NETSOL TECHNOLOGIES INC | $3.24 | $2.92 | 10.96% | 12.96x | N/A | 0.57x | 1.01x | 0.69x | -$818.72k | -2.19% | $37.83M | 3.27 | $29.97M | 4.45 | ||
| COHN | COHEN & CO INC | $15.51 | N/A | N/A | 1.86x | N/A | 0.10x | 0.74x | N/A | $26.10M | 97.14% | $51.08M | 29.49 | $431.46M | 21.15 | ||
| LITS | LITE STRATEGY INC | $1.04 | N/A | N/A | -0.60x | -0.27x | N/A | 0.46x | N/A | -$12.17M | -31.35% | $81.85M | 2.19 | $29.06M | -0.73 | ||
| KNRX | KNOREX LTD | $1.24 | N/A | N/A | N/A | N/A | N/A | -4.30x | N/A | N/A | N/A | -$8.77M | -0.29 | $45.59M | N/A | ||
| RYM | RYTHM INC | $17.50 | N/A | N/A | -1.05x | N/A | 2.02x | 2.89x | N/A | -$23.54M | -67.45% | $13.02M | 6.53 | $86.01M | -3.60 | ||
| NMTC | NEUROONE MEDICAL TECHNOLOGIES CORP | $0.74 | N/A | N/A | -4.37x | -5.20x | 4.29x | 5.86x | N/A | -$6.26M | -16.69% | $6.40M | 0.13 | $34.09M | -5.28 | ||
| LIVE | LIVE VENTURES INC | $12.21 | N/A | N/A | 1.70x | 1.37x | 0.08x | 0.39x | N/A | $21.91M | 58.41% | $95.29M | 31.02 | $245.96M | 3.81 | ||
| NIPG | NIP GROUP INC | $0.64 | N/A | N/A | -0.16x | -3.69x | 0.17x | 0.29x | N/A | N/A | N/A | $128.30M | 4.54 | $49.39M | N/A | ||
| TLPH | TALPHERA INC | $0.75 | N/A | N/A | -2.19x | -2.09x | 746.00x | 2.19x | N/A | -$11.36M | -35.92% | $17.04M | 0.40 | $37.94M | -2.66 | ||
| JFU | 9F INC | $3.16 | $2.57k | -99.88% | 1.06x | N/A | 0.76x | 0.07x | 0.00x | N/A | N/A | $533.23M | 45.29 | -$85.73M | N/A | ||
| SKIL | SKILLSOFT CORP | $4.24 | N/A | N/A | -0.27x | 0.90x | 0.07x | 9.31x | N/A | -$6.82M | -18.47% | $3.99M | 0.46 | $537.19M | -11.94 | ||
| CIGL | CONCORDE INTERNATIONAL GROUP LTD | $1.68 | N/A | N/A | 0.96x | N/A | 3.35x | 9.14x | N/A | -$4.29M | -11.57% | $4.06M | 0.18 | $42.88M | -16.93 | ||
| PSTV | PLUS THERAPEUTICS INC | $0.22 | N/A | N/A | -0.74x | -1.26x | 3.21x | 9.23x | N/A | -$20.81M | -124.19% | $4.00M | 0.05 | $28.95M | -1.58 | ||
| NCEW | NEW CENTURY LOGISTICS (BVI) LTD | $11.52 | N/A | N/A | -3.10x | N/A | 0.75x | 6.97x | N/A | -$3.47M | -10.46% | $5.29M | 1.84 | $39.09M | -3.91 | ||
| JRSH | JERASH HOLDINGS (US) INC | $2.90 | $3.10 | -6.34% | 19.33x | 9.17x | 0.24x | 0.58x | 0.43x | -$3.45M | -9.34% | $63.59M | 5.01 | $35.08M | 4.29 | ||
| RMCO | ROYALTY MANAGEMENT HOLDING CORP | $2.43 | N/A | N/A | -243.00x | 13.24x | 9.57x | 2.62x | N/A | -$276.62k | -0.78% | $14.06M | 0.94 | $36.78M | -150.38 | ||
| FTEK | FUEL TECH INC | $1.19 | N/A | N/A | -14.88x | 116.67x | 1.38x | 0.92x | N/A | $2.34M | 6.39% | $39.93M | 1.29 | $25.18M | -15.64 |