Is Carnegie Development, Inc. (CDJM) a Buy, Sell, or Hold?
OTC : CDJM
Carnegie Development, Inc. — Financials
$0.0001 USD
$0 (0.0%)
- Volume
- 1
- Average Volume
- 1
- Market Capitalization
- $5.1K
- P/E Ratio
- -0.33
- Dividend Yield
- 0.00%
- Price Target
- Year High
- $0.06
- Year Low
- $0.00
- Day High
- —
- Day Low
- —
- Payout Ratio
- $0.00
- Current Ratio
- $2.56
CDJM Financial Statements
| date | 2021-12-31 | 2020-12-31 | 2019-12-31 | 2018-12-31 | 2017-12-31 | 2015-12-31 | 2014-12-31 | 2013-12-31 | 2009-12-31 | 2008-12-31 |
|---|---|---|---|---|---|---|---|---|---|---|
| revenue | 22400 | - | - | - | - | - | - | - | - | - |
| costOfRevenue | - | - | - | - | - | - | - | - | 187.25K | - |
| grossProfit | 22400 | - | - | - | - | - | - | - | -187K | - |
| researchAndDevelopmentExpenses | - | - | - | - | - | - | - | - | - | - |
| generalAndAdministrativeExpenses | 33690 | 72162 | 76457 | 60000 | 60000 | - | - | - | 2.05M | 4.4M |
| sellingAndMarketingExpenses | - | - | - | - | - | - | - | - | - | - |
| sellingGeneralAndAdministrativeExpenses | 33690 | 72162 | 76457 | 60000 | 60000 | 438K | 962.23K | 906.76K | 2.05M | 4.4M |
| otherExpenses | 952 | 1275 | 223.04K | - | - | - | - | - | 161 | - |
| operatingExpenses | 34642 | 73437 | 299.5K | 60000 | 60000 | 438K | 962.23K | 906.76K | 2.05M | 4.4M |
| costAndExpenses | 34642 | 73437 | 299.5K | 60000 | 60000 | 438K | 962.23K | 906.76K | 2.05M | 4.4M |
| netInterestIncome | -1470 | -172 | - | - | - | -27000 | -28180 | -4446 | - | - |
| interestIncome | - | - | - | - | - | - | - | - | - | - |
| interestExpense | 1470 | 172 | - | - | - | 27000 | 28180 | 985.43K | 17957 | 811.29K |
| depreciationAndAmortization | 12242 | 73437 | 171.86K | 161.14K | 52516 | 438K | 962.23K | 906.76K | 161 | 555 |
| ebitda | -12242 | - | -299.5K | 60000 | -7484 | - | - | - | -2.05M | -5.93M |
| ebit | -12774 | -73437 | -322.43K | -60000 | -60000 | -438K | -962K | -907K | -5.41M | -5.93M |
| nonOperatingIncomeExcludingInterest | 532 | - | 22929 | - | - | - | -1.15M | -15.09M | 3.36M | 1.53M |
| operatingIncome | -12242 | -73437 | -299.5K | -60000 | -60000 | -438K | -962K | -907K | -2.05M | -4.4M |
| totalOtherIncomeExpensesNet | -1470 | -172 | -22929 | - | - | -27000 | 2.95M | 4.76M | -3.38M | -1.53M |
| incomeBeforeTax | -13712 | -73609 | -322.43K | -60000 | -60000 | -465K | 1.99M | 3.86M | -5.43M | -5.93M |
| incomeTaxExpense | - | - | - | - | - | - | - | - | - | 3.06M |
| netIncomeFromContinuingOperations | -13712 | -73609 | -322.43K | -60000 | -60000 | -465K | 1.99M | 3.86M | -5.43M | -6.75M |
| netIncomeFromDiscontinuedOperations | - | - | - | - | - | - | - | - | - | - |
| otherAdjustmentsToNetIncome | - | -172 | 22929 | - | - | - | - | - | - | - |
| netIncome | -13712 | -73781 | -299.5K | -60000 | -60000 | -465K | 1.99M | 3.86M | -5.43M | -6.75M |
| netIncomeDeductions | - | -172 | 22929 | - | - | - | - | - | - | - |
| bottomLineNetIncome | -13712 | -73609 | -322.43K | -60000 | -60000 | -467K | 1.93M | 3.86M | -5.43M | -6.75M |
| eps | -0.0 | -0.0 | -0.01 | -0.0 | -0.0 | -0.01 | 1.7 | 6.79 | -9206.75 | -6160.73 |
| date | 2021-12-31 | 2020-12-31 | 2019-12-31 | 2018-12-31 | 2017-12-31 | 2009-12-31 | 2008-12-31 | 2007-12-31 | 2006-12-31 | 2005-12-31 |
|---|---|---|---|---|---|---|---|---|---|---|
| cashAndCashEquivalents | 1036 | 907 | 84 | - | - | 16149 | 5467 | 45647 | 728.39K | 75283 |
| shortTermInvestments | 1.2M | - | - | - | - | - | - | - | - | - |
| cashAndShortTermInvestments | 1.2M | 907 | 84 | - | - | 16149 | 5467 | 45647 | 728.39K | 75283 |
| netReceivables | 20000 | - | - | - | - | - | - | - | - | - |
| accountsReceivables | 20000 | - | - | - | - | - | - | - | - | - |
| otherReceivables | - | - | - | - | - | - | - | - | - | - |
| inventory | - | - | - | - | - | - | - | - | - | - |
| prepaids | 4125 | - | - | - | - | - | - | - | 14809 | - |
| otherCurrentAssets | - | - | - | - | - | 1.17M | - | - | - | - |
| totalCurrentAssets | 1.23M | 907 | 84 | - | - | 1.19M | 5467 | 45647 | 743.2K | 85928 |
| propertyPlantEquipmentNet | - | - | - | - | - | 3173 | 3334 | 3889 | 4444 | 5306 |
| goodwill | - | - | - | - | - | - | - | - | - | - |
| intangibleAssets | - | - | - | - | - | - | - | - | - | - |
| goodwillAndIntangibleAssets | - | - | - | - | - | - | - | - | - | - |
| longTermInvestments | - | - | - | - | - | - | - | - | - | - |
| taxAssets | - | - | 3.54M | 3.48M | - | - | - | - | - | - |
| otherNonCurrentAssets | 1M | - | - | - | - | 2000 | 2000 | 224.9K | 299.99K | - |
| totalNonCurrentAssets | 1M | - | 3.54M | 3.48M | - | 5173 | 5334 | 228.79K | 304.44K | 5306 |
| otherAssets | -1M | - | -3.54M | - | - | - | - | - | - | - |
| totalAssets | 1.23M | 907 | 84 | 3.48M | - | 1.19M | 10801 | 274.43K | 1.05M | 91234 |
| totalPayables | 269.58K | 239.35K | 232.1K | 120K | 60000 | 841.53K | 1.1M | 450.65K | 51512 | 209K |
| accountPayables | 269.58K | 239.35K | 230.38K | 120K | 60000 | 434.13K | 743.08K | 450.65K | 51512 | 209K |
| otherPayables | - | - | 1724 | - | - | 407.4K | 354.31K | - | - | - |
| accruedExpenses | - | - | - | - | - | 1.67M | 495.56K | 1M | 826.78K | 916.61K |
| shortTermDebt | 206.68K | 156.92K | 90.41 | - | - | 1.27M | 668.56K | 3.42M | 4.32M | 107K |
| capitalLeaseObligationsCurrent | - | - | - | - | - | - | - | - | - | - |
| taxPayables | - | - | - | - | - | - | - | - | - | - |
| deferredRevenue | - | - | -322.6K | - | - | - | - | - | - | - |
| otherCurrentLiabilities | 3024 | 669 | 389.99K | - | - | 225K | 838.61K | - | - | - |
| totalCurrentLiabilities | 479.28K | 396.94K | 299.58K | 120K | 60000 | 4.01M | 3.1M | 4.87M | 5.19M | 1.28M |
| longTermDebt | 155.62K | - | - | - | - | 5.22M | 4.76M | - | 129.3K | - |
| capitalLeaseObligationsNonCurrent | - | - | - | - | - | - | - | - | - | - |
| deferredRevenueNonCurrent | - | - | - | - | - | - | - | - | - | - |
| deferredTaxLiabilitiesNonCurrent | - | - | - | - | - | - | - | - | - | - |
| otherNonCurrentLiabilities | 5625 | - | - | - | - | - | - | - | - | - |
| totalNonCurrentLiabilities | 155.62K | - | -299.5K | 120K | 60000 | 5.22M | 4.76M | 3.87M | 129.3K | 800.24K |
| otherLiabilities | - | - | - | -120K | -60000 | - | - | -3.87M | - | -800.24K |
| capitalLeaseObligations | - | - | - | - | - | - | - | - | - | - |
| totalLiabilities | 634.91K | 396.94K | 84 | 120K | 60000 | 9.22M | 7.86M | 4.87M | 5.32M | 1.28M |
| treasuryStock | - | - | - | - | - | - | - | - | - | - |
| preferredStock | 4000 | 4000 | - | 4000 | 4000 | 1001 | 1001 | - | - | - |
| commonStock | 4.53M | 3.53M | 3.53M | 2.27M | 2.27M | 1.18M | 317.75K | 13318 | 75498 | 19021 |
| retainedEarnings | -3.95M | -3.93M | -3.86M | -3.54M | -3.48M | -79.6M | -74.17M | -67.43M | -65.75M | -47.33M |
| additionalPaidInCapital | - | - | 3999 | 1.14M | 1.14M | 70.39M | 66M | 62.82M | 61.4M | 60.09M |
| date | 2021-12-31 | 2020-12-31 | 2019-12-31 | 2018-12-31 | 2017-12-31 | 2009-12-31 | 2008-12-31 | 2007-12-31 | 2006-12-31 | 2005-12-31 |
|---|---|---|---|---|---|---|---|---|---|---|
| netIncome | -13712 | -73609 | -299.5K | -60000 | -60000 | -5.43M | -6.75M | -1.68M | -4.46M | -5.17M |
| depreciationAndAmortization | - | - | - | - | - | 161 | 529.72K | 491.95K | 245.99K | 272 |
| deferredIncomeTax | - | - | - | - | - | - | - | - | - | - |
| stockBasedCompensation | - | - | - | - | - | - | - | - | - | - |
| changeInWorkingCapital | -97922 | 7922 | 299.58K | 60000 | 60000 | -863.88K | 1.2M | 420.44K | -73529 | 68818 |
| accountsReceivables | -20000 | - | - | - | - | - | - | - | - | - |
| inventory | - | - | - | - | - | - | - | - | - | - |
| accountsPayables | -73797 | 8977 | 299.58K | 60000 | 60000 | -308.94K | 292.42K | - | -19.31B | - |
| otherWorkingCapital | -4125 | -1055 | - | - | -60000 | -554.94K | 911.46K | 420.44K | 19.31B | 68818 |
| otherNonCashItems | 2355 | - | 299.5K | - | - | 598.65K | 4.94M | -415.13K | 3.14M | 4.23M |
| netCashProvidedByOperatingActivities | -109.28K | -65687 | 299.58K | - | - | -5.7M | -76580 | -1.18M | -1.15M | -869.08K |
| investmentsInPropertyPlantAndEquipment | - | - | - | - | - | - | -9525 | -9525 | - | - |
| acquisitionsNet | - | - | - | - | - | - | - | - | - | - |
| purchasesOfInvestments | - | - | - | - | - | - | - | - | - | - |
| salesMaturitiesOfInvestments | - | - | - | - | - | - | - | - | - | - |
| otherInvestingActivities | - | - | - | - | - | - | - | - | - | 243.32K |
| netCashProvidedByInvestingActivities | - | - | - | - | - | - | -9525 | -9525 | - | 243.32K |
| netDebtIssuance | 2355 | - | 90411 | - | - | 456.16K | 36400 | 506.1K | 1.8M | 280K |
| longTermNetDebtIssuance | - | 66510 | 90411 | - | - | 456.16K | 36400 | - | - | - |
| shortTermNetDebtIssuance | 2355 | - | - | - | - | - | - | 506.1K | 1.8M | 280K |
| netStockIssuance | - | - | - | - | - | 5.25M | - | - | - | - |
| netCommonStockIssuance | - | - | - | - | - | 5.25M | - | - | - | - |
| commonStockIssuance | - | - | - | 2.27M | - | 5.25M | - | - | - | - |
| commonStockRepurchased | - | - | - | - | - | - | - | - | - | - |
| netPreferredStockIssuance | - | - | - | - | - | - | - | - | - | - |
| netDividendsPaid | - | - | - | - | - | - | - | - | - | - |
| commonDividendsPaid | - | - | - | - | - | - | - | - | - | - |
| preferredDividendsPaid | - | - | - | - | - | - | - | - | - | - |
| otherFinancingActivities | 77804 | 66510 | - | 2.27M | - | - | - | - | - | 417.22K |
| netCashProvidedByFinancingActivities | 80159 | 66510 | 90411 | 2.27M | - | 5.71M | 36400 | 506.1K | 1.8M | 697.22K |
| date | 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| revenue | 45000 | 45000 | 45000 | 22400 | - | - | - | - | - | - |
| costOfRevenue | - | - | - | - | - | - | - | - | - | - |
| grossProfit | 45000 | 45000 | 45000 | 22400 | - | - | - | - | - | - |
| researchAndDevelopmentExpenses | - | - | - | - | - | - | - | - | - | - |
| generalAndAdministrativeExpenses | 4248 | 82736 | 5151 | 6218 | 1937 | 23737 | 537 | -11064 | 51008 | 10469 |
| sellingAndMarketingExpenses | - | - | - | - | - | - | - | - | - | - |
| sellingGeneralAndAdministrativeExpenses | 4248 | 82736 | 5151 | 6218 | 1937 | 23737 | 537 | -11064 | 51008 | 10469 |
| otherExpenses | - | - | 125 | 952 | - | - | - | - | - | - |
| operatingExpenses | 4248 | 83536 | 5276 | 22400 | 1937 | 24536 | 661 | -9789 | 51008 | 10808 |
| costAndExpenses | 4248 | 83536 | 5151 | 8978 | 1937 | 23737 | 537 | -9789 | 51008 | 10808 |
| netInterestIncome | -1365 | -1753 | -1474 | -782 | -195 | -419 | -73 | - | -69 | -339 |
| interestIncome | - | - | - | - | - | - | - | - | - | - |
| interestExpense | 1365 | 1753 | 1474 | 782 | 195 | 419 | 73 | - | 69 | 339 |
| depreciationAndAmortization | 41 | - | - | - | 195 | 420 | 55213 | 55131 | 52750 | 51116 |
| ebitda | 40834 | -38883 | 39656 | 14698 | -1937 | -24536 | -661 | 64920 | -23552 | 40647 |
| ebit | 40793 | -38883 | 39656 | 14698 | -2132 | -24537 | -735 | 9789 | -51008 | -10469 |
| nonOperatingIncomeExcludingInterest | -41 | 347 | 68 | 532 | - | -419 | 73 | 73888 | -69 | -339 |
| operatingIncome | 40752 | -38536 | 39724 | 15230 | -2132 | -23737 | -661 | 9789 | -51008 | -10808 |
| totalOtherIncomeExpensesNet | -1365 | -1753 | -1474 | -782 | -195 | -420 | -73 | -172 | - | 7744 |
| incomeBeforeTax | 39387 | -40289 | 38250 | 14448 | -2132 | -24956 | -735 | 9617 | -51008 | -3064 |
| incomeTaxExpense | - | - | - | - | - | - | - | - | - | - |
| netIncomeFromContinuingOperations | 39387 | -40289 | 38250 | 14448 | -2132 | -24956 | -735 | 9617 | -51008 | -3064 |
| netIncomeFromDiscontinuedOperations | - | - | - | - | - | - | - | - | - | - |
| otherAdjustmentsToNetIncome | - | - | - | - | - | - | - | - | 27387 | -7744 |
| netIncome | 39387 | -40289 | 38250 | 14448 | -2132 | -24956 | -735 | 9617 | -23621 | -10808 |
| netIncomeDeductions | - | - | - | - | - | - | - | 23305 | - | - |
| bottomLineNetIncome | 39387 | -40289 | 38250 | 14448 | -2132 | -24956 | -735 | -13688 | -23621 | -10808 |
| eps | 0.0 | -0.0 | 0.0 | 0.0 | -0.0 | -0.0 | -0.0 | -0.0 | -0.0 | -0.0 |
| date | 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| cashAndCashEquivalents | -1200 | -1200 | 1036 | 1036 | 804 | 863 | 863 | 907 | 1039 | 84 |
| shortTermInvestments | 1.2M | 1.2M | - | - | - | - | - | - | - | - |
| cashAndShortTermInvestments | 1.2M | 1.2M | 1036 | 1036 | 804 | 863 | 863 | 907 | 1039 | 84 |
| netReceivables | 155K | 110K | 65000 | 20000 | - | - | - | - | - | - |
| accountsReceivables | 155K | 110K | 65000 | 20000 | - | - | - | - | - | - |
| otherReceivables | - | - | - | - | - | - | - | - | - | - |
| inventory | - | - | - | - | - | - | - | - | - | - |
| prepaids | 5500 | 1375 | 1.2M | 1.2M | - | - | - | - | - | - |
| otherCurrentAssets | - | - | - | - | - | - | - | - | - | - |
| totalCurrentAssets | 1.36M | 1.31M | 1.27M | 1.23M | 804 | 863 | 863 | 907 | 10.57M | 84 |
| propertyPlantEquipmentNet | - | - | - | - | - | - | - | - | 15.76M | - |
| goodwill | - | - | - | - | - | - | - | - | 22.01M | - |
| intangibleAssets | - | - | - | - | - | - | - | - | - | - |
| goodwillAndIntangibleAssets | - | - | - | - | - | - | - | - | 22.01M | - |
| longTermInvestments | - | - | - | - | - | - | - | - | - | - |
| taxAssets | - | - | - | - | - | - | - | - | - | - |
| otherNonCurrentAssets | - | - | - | 1M | - | - | - | - | - | - |
| totalNonCurrentAssets | - | - | - | 1M | - | - | - | - | 37.76M | - |
| otherAssets | - | - | - | -1M | - | - | - | - | - | - |
| totalAssets | 1.36M | 1.31M | 1.27M | 1.23M | 804 | 863 | 863 | 907 | 48.33M | 84 |
| totalPayables | 272.62K | 271.91K | 272.64K | 269.58K | 221.99K | 222.39K | 239.52K | 239.35K | 3.92M | 307.22K |
| accountPayables | 271.6K | 270.44K | 272.64K | 269.58K | 221.99K | 222.39K | 239.52K | 239.35K | 3.92M | 307.22K |
| otherPayables | 1028 | 1470 | - | - | - | - | - | - | - | - |
| accruedExpenses | - | - | - | - | - | - | - | - | - | - |
| shortTermDebt | 300.43K | 292.82K | 209.36K | 206.68K | 200.37K | 197.83K | 156.69K | 156.92K | 155.85K | - |
| capitalLeaseObligationsCurrent | - | - | - | - | - | - | - | - | - | - |
| taxPayables | - | - | - | - | - | - | - | - | - | - |
| deferredRevenue | - | - | - | - | - | - | - | - | - | - |
| otherCurrentLiabilities | 1028 | 1470 | 1251 | 3024 | 2546 | 2491 | 1423 | 669 | 177 | - |
| totalCurrentLiabilities | 573.05K | 564.72K | 483.25K | 479.28K | 424.91K | 422.71K | 397.63K | 396.94K | 4.08M | 307.22K |
| longTermDebt | 159.84K | 158.44K | 157.03K | 155.62K | - | - | - | - | 21.93M | - |
| capitalLeaseObligationsNonCurrent | - | - | - | - | - | - | - | - | - | - |
| deferredRevenueNonCurrent | - | - | - | - | - | - | - | - | - | - |
| deferredTaxLiabilitiesNonCurrent | - | - | - | - | - | - | - | - | - | - |
| otherNonCurrentLiabilities | - | - | - | - | - | - | - | - | 723.24K | - |
| totalNonCurrentLiabilities | 159.84K | 158.44K | 157.03K | 155.62K | 422.36K | 1 | - | - | 22.65M | - |
| otherLiabilities | - | - | - | - | -422.36K | - | - | - | - | - |
| capitalLeaseObligations | - | - | - | - | - | - | - | - | - | - |
| totalLiabilities | 732.9K | 723.16K | 640.28K | 634.91K | 424.91K | 422.71K | 397.63K | 396.94K | 26.73M | 307.22K |
| treasuryStock | - | - | - | - | - | - | - | - | - | - |
| preferredStock | 4000 | 4000 | 4000 | 4000 | 4000 | 4000 | 1 | 4000 | 23 | 4000 |
| commonStock | 4.53M | 4.53M | 4.53M | 4.53M | 3.53M | 3.53M | 3.53M | 3.53M | 3.53M | 3.53M |
| retainedEarnings | -3.91M | -3.95M | -3.91M | -3.95M | -3.96M | -3.96M | -3.93M | -3.93M | -3.94M | -3.84M |
| additionalPaidInCapital | - | - | - | - | - | - | 3999 | - | 21.79M | - |
| date | 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| netIncome | 39387 | -40289 | 38250 | 14448 | -2132 | -24956 | -735 | 9617 | -23621 | -3064 |
| depreciationAndAmortization | - | - | - | - | - | - | - | - | - | - |
| deferredIncomeTax | - | - | - | - | - | - | - | - | - | - |
| stockBasedCompensation | - | - | - | - | - | - | - | - | - | - |
| changeInWorkingCapital | -48410 | -45611 | -42336 | -123.62K | 2073 | 24956 | 342 | -3.68M | 23591 | 3064 |
| accountsReceivables | -45000 | -45000 | -45000 | -20000 | - | - | - | - | - | - |
| inventory | - | - | - | 20000 | - | - | - | - | - | - |
| accountsPayables | 1157 | -2205 | 3063 | -59687 | -400 | -12824 | 169 | -3.68M | -325 | 3064 |
| otherWorkingCapital | -4567 | 1594 | -399 | -63937 | 2473 | 37780 | 173 | 491 | 23916 | - |
| otherNonCashItems | 43843 | 47205 | - | - | - | - | - | 10.57M | - | - |
| netCashProvidedByOperatingActivities | -9023 | -85900 | -4086 | -109.18K | -59 | -36667 | -392 | 6.9M | -30 | - |
| investmentsInPropertyPlantAndEquipment | - | - | - | - | - | - | - | - | - | - |
| acquisitionsNet | - | - | - | - | - | - | - | - | - | - |
| purchasesOfInvestments | - | - | - | - | - | - | - | - | - | - |
| salesMaturitiesOfInvestments | - | - | - | - | - | - | - | - | - | - |
| otherInvestingActivities | - | - | - | - | - | - | - | - | - | - |
| netCashProvidedByInvestingActivities | - | - | - | - | - | - | - | - | - | - |
| netDebtIssuance | - | 219 | -1774 | - | - | - | 348 | -21.93M | - | - |
| longTermNetDebtIssuance | - | 219 | -1774 | - | - | - | 348 | -21.93M | - | - |
| shortTermNetDebtIssuance | - | - | - | - | - | - | - | 1067 | - | - |
| netStockIssuance | - | - | - | - | - | - | - | - | - | - |
| netCommonStockIssuance | - | - | - | - | - | - | - | - | - | - |
| commonStockIssuance | - | - | - | - | - | - | - | - | - | - |
| commonStockRepurchased | - | - | - | - | - | - | - | - | - | - |
| netPreferredStockIssuance | - | - | - | - | - | - | - | - | - | - |
| netDividendsPaid | - | - | - | - | - | - | - | - | - | - |
| commonDividendsPaid | - | - | - | - | - | - | - | - | - | - |
| preferredDividendsPaid | - | - | - | - | - | - | - | - | - | - |
| otherFinancingActivities | 9023 | 84645 | 4086 | 80159 | 2543 | 36667 | 348 | 21.99M | - | - |
| netCashProvidedByFinancingActivities | 9023 | 84864 | 4086 | 80159 | 2543 | 36667 | 348 | -22.65M | - | - |