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RESTAURANT PROFIT AND LOSS STATEMENT

SHAREHOLDER SCORES WEEK 1 COMMENCING 12/1/2013

Sales 13,134.00
Costs 9,361.00
Net Profit 3,773.00
Net Profit % 28.73 %
Food Gross Profit Margin 72.74 %
Beverage Gross Profit Margin 74.63 %

COVER DATA Actual Budget Last Year Var vs. Budget Var vs. Last Year

Breakfast 1,500 1,350 1,480 150.00 20.00


Lunch 112 150 146 - 38.00 - 34.00
Dinner 650 800 730 - 150.00 - 80.00

COVER DATA TOTAL 2,262 2,300 2,356 - 38.00 - 94.00

SALES Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food - Breakfast 3,645.00 4,351.00 3,975.00 - 706.00 - 330.00


Food - Lunch 2,494.00 2,148.00 2,541.00 346.00 - 47.00
Food - Dinner 2,441.00 2,681.00 2,514.00 - 240.00 - 73.00
Bev 4,143.00 4,110.00 5,147.00 33.00 - 1,004.00
Other 411.00 651.00 354.00 - 240.00 57.00

SALES TOTAL 13,134.00 13,941.00 14,531.00 - 807.00 - 1,397.00

COSTS Actual Budget Last Year Var vs. Budget Var vs. Last Year

Managers Salary 800.00 800.00 800.00 - -


Kitchen Labour Cost 1,450.00 1,450.00 1,450.00 - -
Bar Labour Cost 950.00 950.00 950.00 - -
Breakfast Labour Cost 1,200.00 1,200.00 1,200.00 - -
Dinner Labour Cost 1,750.00 1,750.00 1,750.00 - -
Other Labour Cost - - - - -
Food Inventory Opening 3,000.00 2,651.00 3,000.00 - 349.00 -
Food Cost 2,451.00 2,401.00 2,451.00 - 50.00 -
Food Inventory Closing 3,240.00 2,822.00 3,140.00 - 418.00 - 100.00
Beverage Inventory Opening 1,744.00 1,845.00 1,914.00 101.00 170.00
Beverage Cost 1,051.00 1,101.00 1,051.00 50.00 -
Beverage Inventory Closing 1,825.00 1,745.00 1,901.00 - 80.00 76.00
Cleaning Materials - - - - -
Glassware and Cutlery - - - - -
Kitchen Replacement - - - - -
Guest Supplies - - - - -
Printing and Stationary 30.00 40.00 - 10.00 - 30.00
Miscellaneous - - - - -
Music & Entertainment - - - - -
Equipment Hire - - - - -

COSTS TOTAL 9,361.00 9,621.00 9,525.00 260.00 164.00

COSTS SHARE DISTRIBUTION Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food cost 2,451.00 2,401.00 2,451.00 - 50.00 -


Food GP% 72.74 % 75.58 % 73.88 % 2.84 % 1.14 %
Beverage cost 1,051.00 1,101.00 1,051.00 50.00 -
Beverage GP% 74.63 % 73.21 % 79.58 % - 1.42 % 4.95 %
Labour cost 6,150.00 6,150.00 6,150.00 - -
Labour cost % 46.83 % 44.11 % 42.32 % - 2.71 % - 4.50 %
Other cost 30.00 40.00 - 10.00 - 30.00
Other cost % 0.23 % 0.29 % 0.00 % 0.06 % - 0.23 %

AVERAGE SALE PER COVER Actual Budget Last Year Var vs. Budget Var vs. Last Year

Beverage 5.44 4.33 5.88 1.11 - 0.44


Dinner 6.48 5.08 5.77 1.39 0.71
Breakfast 2.43 3.22 2.69 - 0.79 - 0.26

NET PROFIT Actual Budget Last Year Var vs. Budget Var vs. Last Year

Net Profit 3,773.00 4,320.00 5,006.00 - 547.00 - 1,233.00


Net Profit % 28.73 % 30.99 % 34.45 % - 0.02 - 0.06
Net Profit Per Cover 1.67 1.88 2.12 - 0.21 - 0.46
RESTAURANT PROFIT AND LOSS STATEMENT
SHAREHOLDER SCORES WEEK 2 COMMENCING 12/8/2013

Sales 13,134.00
Costs 9,361.00
Net Profit 3,773.00
Net Profit % 28.73 %
Food Gross Profit Margin 72.74 %
Beverage Gross Profit Margin 74.63 %

COVER DATA Actual Budget Last Year Var vs. Budget Var vs. Last Year

Breakfast 1,500 1,350 1,480 150.00 20.00


Lunch 112 150 146 - 38.00 - 34.00
Dinner 650 800 730 - 150.00 - 80.00

COVER DATA TOTAL 2,262 2,300 2,356 - 38.00 - 94.00

SALES Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food - Breakfast 3,645.00 4,351.00 3,975.00 - 706.00 - 330.00


Food - Lunch 2,494.00 2,148.00 2,541.00 346.00 - 47.00
Food - Dinner 2,441.00 2,681.00 2,514.00 - 240.00 - 73.00
Bev 4,143.00 4,110.00 5,147.00 33.00 - 1,004.00
Other 411.00 651.00 354.00 - 240.00 57.00

SALES TOTAL 13,134.00 13,941.00 14,531.00 - 807.00 - 1,397.00

COSTS Actual Budget Last Year Var vs. Budget Var vs. Last Year

Managers Salary 800.00 800.00 800.00 - -


Kitchen Labour Cost 1,450.00 1,450.00 1,450.00 - -
Bar Labour Cost 950.00 950.00 950.00 - -
Breakfast Labour Cost 1,200.00 1,200.00 1,200.00 - -
Dinner Labour Cost 1,750.00 1,750.00 1,750.00 - -
Other Labour Cost - - - - -
Food Inventory Opening 3,000.00 2,651.00 3,000.00 - 349.00 -
Food Cost 2,451.00 2,401.00 2,451.00 - 50.00 -
Food Inventory Closing 3,240.00 2,822.00 3,140.00 - 418.00 - 100.00
Beverage Inventory Opening 1,744.00 1,845.00 1,914.00 101.00 170.00
Beverage Cost 1,051.00 1,101.00 1,051.00 50.00 -
Beverage Inventory Closing 1,825.00 1,745.00 1,901.00 - 80.00 76.00
Cleaning Materials - - - - -
Glassware and Cutlery - - - - -
Kitchen Replacement - - - - -
Guest Supplies - - - - -
Printing and Stationary 30.00 40.00 - 10.00 - 30.00
Miscellaneous - - - - -
Music & Entertainment - - - - -
Equipment Hire - - - - -

COSTS TOTAL 9,361.00 9,621.00 9,525.00 260.00 164.00

COSTS SHARE DISTRIBUTION Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food cost 2,451.00 2,401.00 2,451.00 - 50.00 -


Food GP% 72.74 % 75.58 % 73.88 % 2.84 % 1.14 %
Beverage cost 1,051.00 1,101.00 1,051.00 50.00 -
Beverage GP% 74.63 % 73.21 % 79.58 % - 1.42 % 4.95 %
Labour cost 6,150.00 6,150.00 6,150.00 - -
Labour cost % 46.83 % 44.11 % 42.32 % - 2.71 % - 4.50 %
Other cost 30.00 40.00 - 10.00 - 30.00
Other cost % 0.23 % 0.29 % 0.00 % 0.06 % - 0.23 %

AVERAGE SALE PER COVER Actual Budget Last Year Var vs. Budget Var vs. Last Year

Beverage 5.44 4.33 5.88 1.11 - 0.44


Dinner 6.48 5.08 5.77 1.39 0.71
Breakfast 2.43 3.22 2.69 - 0.79 - 0.26

NET PROFIT Actual Budget Last Year Var vs. Budget Var vs. Last Year

Net Profit 3,773.00 4,320.00 5,006.00 - 547.00 - 1,233.00


Net Profit % 28.73 % 30.99 % 34.45 % - 0.02 - 0.06
Net Profit Per Cover 1.67 1.88 2.12 - 0.21 - 0.46
RESTAURANT PROFIT AND LOSS STATEMENT
SHAREHOLDER SCORES WEEK 3 COMMENCING 12/15/2013

Sales 13,134.00
Costs 9,361.00
Net Profit 3,773.00
Net Profit % 28.73 %
Food Gross Profit Margin 72.74 %
Beverage Gross Profit Margin 74.63 %

COVER DATA Actual Budget Last Year Var vs. Budget Var vs. Last Year

Breakfast 1,500 1,350 1,480 150.00 20.00


Lunch 112 150 146 - 38.00 - 34.00
Dinner 650 800 730 - 150.00 - 80.00

COVER DATA TOTAL 2,262 2,300 2,356 - 38.00 - 94.00

SALES Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food - Breakfast 3,645.00 4,351.00 3,975.00 - 706.00 - 330.00


Food - Lunch 2,494.00 2,148.00 2,541.00 346.00 - 47.00
Food - Dinner 2,441.00 2,681.00 2,514.00 - 240.00 - 73.00
Bev 4,143.00 4,110.00 5,147.00 33.00 - 1,004.00
Other 411.00 651.00 354.00 - 240.00 57.00

SALES TOTAL 13,134.00 13,941.00 14,531.00 - 807.00 - 1,397.00

COSTS Actual Budget Last Year Var vs. Budget Var vs. Last Year

Managers Salary 800.00 800.00 800.00 - -


Kitchen Labour Cost 1,450.00 1,450.00 1,450.00 - -
Bar Labour Cost 950.00 950.00 950.00 - -
Breakfast Labour Cost 1,200.00 1,200.00 1,200.00 - -
Dinner Labour Cost 1,750.00 1,750.00 1,750.00 - -
Other Labour Cost - - - - -
Food Inventory Opening 3,000.00 2,651.00 3,000.00 - 349.00 -
Food Cost 2,451.00 2,401.00 2,451.00 - 50.00 -
Food Inventory Closing 3,240.00 2,822.00 3,140.00 - 418.00 - 100.00
Beverage Inventory Opening 1,744.00 1,845.00 1,914.00 101.00 170.00
Beverage Cost 1,051.00 1,101.00 1,051.00 50.00 -
Beverage Inventory Closing 1,825.00 1,745.00 1,901.00 - 80.00 76.00
Cleaning Materials - - - - -
Glassware and Cutlery - - - - -
Kitchen Replacement - - - - -
Guest Supplies - - - - -
Printing and Stationary 30.00 40.00 - 10.00 - 30.00
Miscellaneous - - - - -
Music & Entertainment - - - - -
Equipment Hire - - - - -

COSTS TOTAL 9,361.00 9,621.00 9,525.00 260.00 164.00

COSTS SHARE DISTRIBUTION Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food cost 2,451.00 2,401.00 2,451.00 - 50.00 -


Food GP% 72.74 % 75.58 % 73.88 % 2.84 % 1.14 %
Beverage cost 1,051.00 1,101.00 1,051.00 50.00 -
Beverage GP% 74.63 % 73.21 % 79.58 % - 1.42 % 4.95 %
Labour cost 6,150.00 6,150.00 6,150.00 - -
Labour cost % 46.83 % 44.11 % 42.32 % - 2.71 % - 4.50 %
Other cost 30.00 40.00 - 10.00 - 30.00
Other cost % 0.23 % 0.29 % 0.00 % 0.06 % - 0.23 %

AVERAGE SALE PER COVER Actual Budget Last Year Var vs. Budget Var vs. Last Year

Beverage 5.44 4.33 5.88 1.11 - 0.44


Dinner 6.48 5.08 5.77 1.39 0.71
Breakfast 2.43 3.22 2.69 - 0.79 - 0.26

NET PROFIT Actual Budget Last Year Var vs. Budget Var vs. Last Year

Net Profit 3,773.00 4,320.00 5,006.00 - 547.00 - 1,233.00


Net Profit % 28.73 % 30.99 % 34.45 % - 0.02 - 0.06
Net Profit Per Cover 1.67 1.88 2.12 - 0.21 - 0.46
RESTAURANT PROFIT AND LOSS STATEMENT
SHAREHOLDER SCORES WEEK 4 COMMENCING 12/22/2013

Sales 13,134.00
Costs 9,361.00
Net Profit 3,773.00
Net Profit % 28.73 %
Food Gross Profit Margin 72.74 %
Beverage Gross Profit Margin 74.63 %

COVER DATA Actual Budget Last Year Var vs. Budget Var vs. Last Year

Breakfast 1,500 1,350 1,480 150.00 20.00


Lunch 112 150 146 - 38.00 - 34.00
Dinner 650 800 730 - 150.00 - 80.00

COVER DATA TOTAL 2,262 2,300 2,356 - 38.00 - 94.00

SALES Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food - Breakfast 3,645.00 4,351.00 3,975.00 - 706.00 - 330.00


Food - Lunch 2,494.00 2,148.00 2,541.00 346.00 - 47.00
Food - Dinner 2,441.00 2,681.00 2,514.00 - 240.00 - 73.00
Bev 4,143.00 4,110.00 5,147.00 33.00 - 1,004.00
Other 411.00 651.00 354.00 - 240.00 57.00

SALES TOTAL 13,134.00 13,941.00 14,531.00 - 807.00 - 1,397.00

COSTS Actual Budget Last Year Var vs. Budget Var vs. Last Year

Managers Salary 800.00 800.00 800.00 - -


Kitchen Labour Cost 1,450.00 1,450.00 1,450.00 - -
Bar Labour Cost 950.00 950.00 950.00 - -
Breakfast Labour Cost 1,200.00 1,200.00 1,200.00 - -
Dinner Labour Cost 1,750.00 1,750.00 1,750.00 - -
Other Labour Cost - - - - -
Food Inventory Opening 3,000.00 2,651.00 3,000.00 - 349.00 -
Food Cost 2,451.00 2,401.00 2,451.00 - 50.00 -
Food Inventory Closing 3,240.00 2,822.00 3,140.00 - 418.00 - 100.00
Beverage Inventory Opening 1,744.00 1,845.00 1,914.00 101.00 170.00
Beverage Cost 1,051.00 1,101.00 1,051.00 50.00 -
Beverage Inventory Closing 1,825.00 1,745.00 1,901.00 - 80.00 76.00
Cleaning Materials - - - - -
Glassware and Cutlery - - - - -
Kitchen Replacement - - - - -
Guest Supplies - - - - -
Printing and Stationary 30.00 40.00 - 10.00 - 30.00
Miscellaneous - - - - -
Music & Entertainment - - - - -
Equipment Hire - - - - -

COSTS TOTAL 9,361.00 9,621.00 9,525.00 260.00 164.00

COSTS SHARE DISTRIBUTION Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food cost 2,451.00 2,401.00 2,451.00 - 50.00 -


Food GP% 72.74 % 75.58 % 73.88 % 2.84 % 1.14 %
Beverage cost 1,051.00 1,101.00 1,051.00 50.00 -
Beverage GP% 74.63 % 73.21 % 79.58 % - 1.42 % 4.95 %
Labour cost 6,150.00 6,150.00 6,150.00 - -
Labour cost % 46.83 % 44.11 % 42.32 % - 2.71 % - 4.50 %
Other cost 30.00 40.00 - 10.00 - 30.00
Other cost % 0.23 % 0.29 % 0.00 % 0.06 % - 0.23 %

AVERAGE SALE PER COVER Actual Budget Last Year Var vs. Budget Var vs. Last Year

Beverage 5.44 4.33 5.88 1.11 - 0.44


Dinner 6.48 5.08 5.77 1.39 0.71
Breakfast 2.43 3.22 2.69 - 0.79 - 0.26

NET PROFIT Actual Budget Last Year Var vs. Budget Var vs. Last Year

Net Profit 3,773.00 4,320.00 5,006.00 - 547.00 - 1,233.00


Net Profit % 28.73 % 30.99 % 34.45 % - 0.02 - 0.06
Net Profit Per Cover 1.67 1.88 2.12 - 0.21 - 0.46
RESTAURANT PROFIT AND LOSS STATEMENT
SHAREHOLDER SCORES WEEK 5 COMMENCING 12/29/2013

Sales 13,134.00
Costs 9,361.00
Net Profit 3,773.00
Net Profit % 28.73 %
Food Gross Profit Margin 72.74 %
Beverage Gross Profit Margin 74.63 %

COVER DATA Actual Budget Last Year Var vs. Budget Var vs. Last Year

Breakfast 1,500 1,350 1,480 150.00 20.00


Lunch 112 150 146 - 38.00 - 34.00
Dinner 650 800 730 - 150.00 - 80.00

COVER DATA TOTAL 2,262 2,300 2,356 - 38.00 - 94.00

SALES Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food - Breakfast 3,645.00 4,351.00 3,975.00 - 706.00 - 330.00


Food - Lunch 2,494.00 2,148.00 2,541.00 346.00 - 47.00
Food - Dinner 2,441.00 2,681.00 2,514.00 - 240.00 - 73.00
Bev 4,143.00 4,110.00 5,147.00 33.00 - 1,004.00
Other 411.00 651.00 354.00 - 240.00 57.00

SALES TOTAL 13,134.00 13,941.00 14,531.00 - 807.00 - 1,397.00

COSTS Actual Budget Last Year Var vs. Budget Var vs. Last Year

Managers Salary 800.00 800.00 800.00 - -


Kitchen Labour Cost 1,450.00 1,450.00 1,450.00 - -
Bar Labour Cost 950.00 950.00 950.00 - -
Breakfast Labour Cost 1,200.00 1,200.00 1,200.00 - -
Dinner Labour Cost 1,750.00 1,750.00 1,750.00 - -
Other Labour Cost - - - - -
Food Inventory Opening 3,000.00 2,651.00 3,000.00 - 349.00 -
Food Cost 2,451.00 2,401.00 2,451.00 - 50.00 -
Food Inventory Closing 3,240.00 2,822.00 3,140.00 - 418.00 - 100.00
Beverage Inventory Opening 1,744.00 1,845.00 1,914.00 101.00 170.00
Beverage Cost 1,051.00 1,101.00 1,051.00 50.00 -
Beverage Inventory Closing 1,825.00 1,745.00 1,901.00 - 80.00 76.00
Cleaning Materials - - - - -
Glassware and Cutlery - - - - -
Kitchen Replacement - - - - -
Guest Supplies - - - - -
Printing and Stationary 30.00 40.00 - 10.00 - 30.00
Miscellaneous - - - - -
Music & Entertainment - - - - -
Equipment Hire - - - - -

COSTS TOTAL 9,361.00 9,621.00 9,525.00 260.00 164.00

COSTS SHARE DISTRIBUTION Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food cost 2,451.00 2,401.00 2,451.00 - 50.00 -


Food GP% 72.74 % 75.58 % 73.88 % 2.84 % 1.14 %
Beverage cost 1,051.00 1,101.00 1,051.00 50.00 -
Beverage GP% 74.63 % 73.21 % 79.58 % - 1.42 % 4.95 %
Labour cost 6,150.00 6,150.00 6,150.00 - -
Labour cost % 46.83 % 44.11 % 42.32 % - 2.71 % - 4.50 %
Other cost 30.00 40.00 - 10.00 - 30.00
Other cost % 0.23 % 0.29 % 0.00 % 0.06 % - 0.23 %

AVERAGE SALE PER COVER Actual Budget Last Year Var vs. Budget Var vs. Last Year

Beverage 5.44 4.33 5.88 1.11 - 0.44


Dinner 6.48 5.08 5.77 1.39 0.71
Breakfast 2.43 3.22 2.69 - 0.79 - 0.26

NET PROFIT Actual Budget Last Year Var vs. Budget Var vs. Last Year

Net Profit 3,773.00 4,320.00 5,006.00 - 547.00 - 1,233.00


Net Profit % 28.73 % 30.99 % 34.45 % - 0.02 - 0.06
Net Profit Per Cover 1.67 1.88 2.12 - 0.21 - 0.46
RESTAURANT PROFIT AND LOSS STATEMENT
SHAREHOLDER SCORES END OF PERIOD 12/29/2013

Sales 65,670.00
Costs 46,805.00
Net Profit 18,865.00
Net Profit % 28.73 %
Food Gross Profit Margin 72.74 %
Beverage Gross Profit Margin 74.63 %

COVER DATA Actual Budget Last Year Var vs. Budget Var vs. Last Year

Breakfast 7,500 6,750 7,400 750.00 100.00


Lunch 560 750 730 - 190.00 - 170.00
Dinner 3,250 4,000 3,650 - 750.00 - 400.00

COVER DATA TOTAL 11,310 11,500 11,780 - 190.00 - 470.00

SALES Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food - Breakfast 18,225.00 21,755.00 19,875.00 - 3,530.00 - 1,650.00


Food - Lunch 12,470.00 10,740.00 12,705.00 1,730.00 - 235.00
Food - Dinner 12,205.00 13,405.00 12,570.00 - 1,200.00 - 365.00
Bev 20,715.00 20,550.00 25,735.00 165.00 - 5,020.00
Other 2,055.00 3,255.00 1,770.00 - 1,200.00 285.00

SALES TOTAL 65,670.00 69,705.00 72,655.00 - 4,035.00 - 6,985.00

COSTS Actual Budget Last Year Var vs. Budget Var vs. Last Year

Managers Salary 4,000.00 4,000.00 4,000.00 - -


Kitchen Labour Cost 7,250.00 7,250.00 7,250.00 - -
Bar Labour Cost 4,750.00 4,750.00 4,750.00 - -
Breakfast Labour Cost 6,000.00 6,000.00 6,000.00 - -
Dinner Labour Cost 8,750.00 8,750.00 8,750.00 - -
Other Labour Cost - - - - -
Food Inventory Opening 15,000.00 13,255.00 15,000.00 - 1,745.00 -
Food Cost 12,255.00 12,005.00 12,255.00 - 250.00 -
Food Inventory Closing 16,200.00 14,110.00 15,700.00 - 2,090.00 - 500.00
Beverage Inventory Opening 8,720.00 9,225.00 9,570.00 505.00 850.00
Beverage Cost 5,255.00 5,505.00 5,255.00 250.00 -
Beverage Inventory Closing 9,125.00 8,725.00 9,505.00 - 400.00 380.00
Cleaning Materials - - - - -
Glassware and Cutlery - - - - -
Kitchen Replacement - - - - -
Guest Supplies - - - - -
Printing and Stationary 150.00 200.00 - 50.00 - 150.00
Miscellaneous - - - - -
Music & Entertainment - - - - -
Equipment Hire - - - - -

COSTS TOTAL 46,805.00 48,105.00 47,625.00 1,300.00 820.00

COSTS SHARE DISTRIBUTION Actual Budget Last Year Var vs. Budget Var vs. Last Year

Food cost 12,255.00 12,005.00 12,255.00 - 250.00 -


Food GP% 72.74 % 75.58 % 73.88 % 2.84 % 1.14 %
Beverage cost 5,255.00 5,505.00 5,255.00 250.00 -
Beverage GP% 74.63 % 73.21 % 79.58 % - 1.42 % 4.95 %
Labour cost 30,750.00 30,750.00 30,750.00 - -
Labour cost % 46.83 % 44.11 % 42.32 % - 2.71 % - 4.50 %
Other cost 150.00 200.00 - 50.00 - 150.00
Other cost % 0.23 % 0.29 % 0.00 % 0.06 % - 0.23 %

AVERAGE SALE PER COVER Actual Budget Last Year Var vs. Budget Var vs. Last Year

Beverage 5.44 4.33 5.88 1.11 - 0.44


Dinner 6.48 5.08 5.77 1.39 0.71
Breakfast 2.43 3.22 2.69 - 0.79 - 0.26

NET PROFIT Actual Budget Last Year Var vs. Budget Var vs. Last Year

Net Profit 18,865.00 21,600.00 25,030.00 - 2,735.00 - 6,165.00


Net Profit % 28.73 % 30.99 % 34.45 % - 0.02 - 0.06
Net Profit Per Cover 1.67 1.88 2.12 - 0.21 - 0.46

MONTHLY COMMENTARY Results Associated action

Beverage margin variance


Beverage margin yield %
Food and Beverage risk rating
Quality Audit program score %
Customer QA program score %
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