All stocksTop gainersBiggest losersLarge-capSmall-capLargest employersHigh-dividendHighest net incomeHighest cashHighest profit per employeeHighest revenue per employeeMost activeUnusual volumeMost volatileHigh betaBest performingHighest revenueMost expensivePenny stocksOverboughtOversoldAll-time highAll-time low52-week high52-week lowCreate more lists in Screener
All stocksTop gainersBiggest losersLarge-capSmall-capLargest employersHigh-dividendHighest net incomeHighest cashHighest profit per employeeHighest revenue per employeeMost activeUnusual volumeMost volatileHigh betaBest performingHighest revenueMost expensivePenny stocksOverboughtOversoldAll-time highAll-time low52-week high52-week low
Emirati companies with the highest net income
Net income shows the company's real profitability and how well it is managed. Emirati companies below have the highest net income in their market. They're sorted by this indicator, but also have other ones to study.
Symbol | Net income FY | Price | Change % | Volume | Rel Volume | Market cap | P/E | EPS dil TTM | EPS dil growth TTM YoY | Div yield % TTM | Sector | Analyst Rating |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
 EMIRATESNBDEMIRATES NBD BANK | 22.46 B AED | 22.95 AED | −1.92% | 3 M | 1.16 | 147.81 B AED | 6.60 | 3.48 AED | +1.34% | 4.27% | Finance | Strong buy |
 ADNOCGASADNOC Gas plc | 18.37 B AED | 3.26 AED | −0.91% | 60.47 M | 1.44 | 252.51 B AED | 13.40 | 0.24 AED | +9.74% | 4.96% | Energy minerals | Buy |
 FABFirst Abu Dhabi Bank | 16.31 B AED | 16.62 AED | +0.12% | 2.64 M | 0.82 | 183.27 B AED | 10.60 | 1.57 AED | +8.96% | 4.52% | Finance | Buy |
 IHCInternational Holding Company PJSC | 15.77 B AED | 401.0 AED | 0.00% | 414.71 K | 0.86 | 879.61 B AED | 70.42 | 5.69 AED | −57.90% | 0.00% | Health services | — |
 EMAAREMAAR PROPERTIES | 13.51 B AED | 13.30 AED | −1.48% | 15.29 M | 1.85 | 119.32 B AED | 8.22 | 1.62 AED | +26.08% | 7.41% | Finance | Strong buy |
 EANDEmirates Telecom. Group Company (Etisalat Group) PJSC | 10.75 B AED | 17.24 AED | 0.00% | 3.64 M | 1.60 | 149.93 B AED | 10.88 | 1.58 AED | +31.87% | 4.81% | Communications | Neutral |
 MODONModon Holding PSC | 9.4 B AED | 3.29 AED | 0.00% | 11.15 M | 1.52 | 53.78 B AED | 4.74 | 0.69 AED | +940.78% | 0.00% | Finance | — |
 MASQMASHREQBANK PSC | 8.92 B AED | 239.70 AED | +0.29% | 690 | 0.65 | 47.95 B AED | 5.55 | 43.20 AED | −3.57% | 8.83% | Finance | Buy |
 ALPHADHABIAlpha Dhabi Holding PJSC | 8.89 B AED | 11.80 AED | +2.08% | 6.67 M | 1.05 | 115.6 B AED | 19.78 | 0.60 AED | −20.37% | 1.73% | Industrial services | — |
 ADCBAbu Dhabi Commercial Bank | 8.74 B AED | 12.40 AED | −1.59% | 4.19 M | 0.77 | 92.18 B AED | 10.01 | 1.24 AED | +13.20% | 4.68% | Finance | Buy |
 EMAARDEVEMAAR DEVELOPMENT | 7.63 B AED | 13.35 AED | −1.11% | 4.34 M | 2.04 | 54 B AED | 6.47 | 2.06 AED | +20.31% | 5.04% | Finance | Strong buy |
 DIBDUBAI ISLAMIC BANK | 7.51 B AED | 8.26 AED | +0.12% | 6.79 M | 0.98 | 59.62 B AED | 7.80 | 1.06 AED | +18.02% | 5.45% | Finance | Buy |
 DEWADUBAI ELECTRICITY | 7.01 B AED | 2.67 AED | −1.11% | 46.4 M | 1.56 | 135 B AED | 19.45 | 0.14 AED | −9.73% | 2.30% | Utilities | Buy |
 TAQAAbu Dhabi National Energy Company | 7 B AED | 3.31 AED | +1.85% | 6.23 M | 2.39 | 365.41 B AED | 52.88 | 0.06 AED | −2.19% | 1.08% | Utilities | Sell |
 ALDARAl Dar Properties | 5.49 B AED | 8.42 AED | +0.60% | 23.72 M | 2.20 | 65.81 B AED | 11.38 | 0.74 AED | +33.48% | 2.21% | Finance | Strong buy |
 ADIBAbu Dhabi Islamic Bank | 5.42 B AED | 19.50 AED | −1.32% | 3.87 M | 0.91 | 71.77 B AED | 12.46 | 1.56 AED | +14.58% | 4.22% | Finance | Buy |
| ADNOCDRILLADNOC Drilling Company PJSC | 4.79 B AED | 5.30 AED | +1.73% | 21.14 M | 3.60 | 83.36 B AED | 16.85 | 0.31 AED | +25.85% | 3.47% | Industrial services | Strong buy |
 BOROUGEBorouge PLC | 4.5 B AED | 2.49 AED | 0.00% | 6.44 M | 0.74 | 74.84 B AED | 16.52 | 0.15 AED | +15.92% | 6.38% | Process industries | Neutral |
 DSIDRAKE & SCULL INTE | 3.75 B AED | 0.308 AED | 0.00% | 25.7 M | 1.27 | 1.07 B AED | 0.25 | 1.21 AED | — | 0.00% | Industrial services | — |
 NMDCNMDC Group PJSC | 2.96 B AED | 25.76 AED | +3.04% | 1.46 M | 1.20 | 21.11 B AED | 7.07 | 3.65 AED | +20.71% | 3.32% | Industrial services | Strong buy |
 CBDCOMM BK OF DUBAI | 2.9 B AED | 8.55 AED | 0.00% | 2.62 K | 0.15 | 25.52 B AED | 8.44 | 1.01 AED | +14.41% | 5.93% | Finance | Buy |
 EIBEMIRATES ISLAM BK | 2.81 B AED | 11.50 AED | 0.00% | 0 | — | 62.45 B AED | 20.76 | 0.55 AED | +29.02% | 0.00% | Finance | — |
| ADNOCLSADNOC Logistics & Services plc | 2.78 B AED | 4.60 AED | +2.00% | 12.5 M | 1.99 | 33.37 B AED | 12.47 | 0.37 AED | +11.05% | 3.01% | Transportation | Strong buy |
 GHITHAGHITHA HOLDING P.J.S.C. | 2.56 B AED | 21.62 AED | +0.19% | 2.97 M | 0.80 | 5.21 B AED | 50.76 | 0.43 AED | −96.24% | 0.00% | Distribution services | — |
 DUEMIRATE INTEGRATED | 2.49 B AED | 9.08 AED | −0.22% | 322.19 K | 0.52 | 41.25 B AED | 15.79 | 0.58 AED | +37.21% | 5.93% | Communications | Buy |
| ADNOCDISTAbu Dhabi National Oil Company For Distribution | 2.42 B AED | 3.67 AED | +0.55% | 4.48 M | 0.75 | 45.63 B AED | 18.29 | 0.20 AED | −4.02% | 5.64% | Retail trade | Buy |
 RAKBANKThe National Bank of Ras Al Khaimah | 2.07 B AED | 6.60 AED | +0.61% | 614.98 K | 0.73 | 13.2 B AED | 6.03 | 1.09 AED | +15.49% | 7.62% | Finance | Buy |
 PUREHEALTHPure Health Holding PJSC | 1.71 B AED | 2.66 AED | −0.75% | 4.47 M | 0.54 | 29.78 B AED | 17.13 | 0.16 AED | — | 1.15% | Health services | Buy |
 AIRARABIAAIR ARABIA | 1.47 B AED | 3.56 AED | −0.28% | 1.12 M | 0.62 | 16.66 B AED | 10.85 | 0.33 AED | +5.84% | 7.00% | Transportation | Neutral |
 NMDCENRNMDC Energy P.J.S.C. | 1.4 B AED | 2.48 AED | 0.00% | 1.96 M | 5.78 | 12.4 B AED | — | — | — | 5.65% | Industrial services | Strong buy |
 ADPORTSAbu Dhabi Ports Company PJSC | 1.33 B AED | 3.98 AED | −0.50% | 2.58 M | 0.74 | 20.35 B AED | 14.71 | 0.27 AED | +30.49% | 0.00% | Transportation | Buy |
 ADNHAbu Dhabi National Hotels Co. | 1.33 B AED | 0.5000 AED | −0.99% | 7.07 M | 1.08 | 6.36 B AED | 14.01 | 0.04 AED | −65.31% | 8.91% | Consumer services | — |
 TECOMTECOM GROUP PJSC | 1.23 B AED | 3.17 AED | −0.63% | 2.07 M | 2.77 | 15.95 B AED | 12.23 | 0.26 AED | +16.23% | 5.02% | Finance | Buy |
 DICDUBAI INVESTMENTS | 1.21 B AED | 2.38 AED | −1.65% | 1.13 M | 0.42 | 10.29 B AED | 8.06 | 0.30 AED | +34.15% | 7.44% | Non-energy minerals | Sell |
 SALIKSALIK COMPANY P.J. | 1.16 B AED | 5.79 AED | +0.35% | 16.56 M | 0.94 | 43.27 B AED | 34.53 | 0.17 AED | +14.31% | 2.69% | Consumer durables | Buy |
 ADAVIATIONAbu Dhabi Aviation Co. | 1.13 B AED | 5.60 AED | −1.58% | 100.01 K | 1.62 | 6.24 B AED | 4.39 | 1.28 AED | +3.90% | 5.27% | Transportation | — |
 SIBSharjah Islamic Bank | 956.06 M AED | 2.65 AED | 0.00% | 2.61 M | 0.58 | 8.57 B AED | 8.25 | 0.32 AED | +24.88% | 5.66% | Finance | Neutral |
 LULULulu Retail Holdings PLC | 915.28 M AED | 1.35 AED | −0.74% | 4.59 M | 0.58 | 14.05 B AED | 16.81 | 0.08 AED | −20.42% | 0.00% | Retail trade | Strong buy |
 EMPOWEREMIRATES CENTRAL C | 896.75 M AED | 1.57 AED | +0.64% | 6.04 M | 1.47 | 15.6 B AED | 17.92 | 0.09 AED | −7.69% | 5.53% | Industrial services | Buy |
 NBFNational Bank of Fujairah | 754.6 M AED | 4.20 AED | −0.71% | 100 | 0.00 | 9.35 B AED | 12.50 | 0.34 AED | −0.06% | 3.57% | Finance | — |
 ORIENTORIENT INSURANCE | 710.82 M AED | 66.30 AED | 0.00% | 0 | — | 331.5 M AED | 0.46 | 144.46 AED | +3.86% | 120.66% | Finance | — |
 PHXPHOENIX GROUP PLC | 614.74 M AED | 1.06 AED | −1.85% | 17.81 M | 0.81 | 6.53 B AED | — | −0.03 AED | — | 0.00% | Finance | Strong buy |
 FERTIGLBFertiglobe plc | 587.3 M AED | 2.48 AED | +0.81% | 4.67 M | 0.30 | 20.42 B AED | 48.25 | 0.05 AED | −64.75% | 4.92% | Process industries | Buy |
 AMRAmericana Restaurants International PLC | 582.81 M AED | 2.09 AED | −0.95% | 5.36 M | 0.75 | 17.82 B AED | 29.32 | 0.07 AED | −28.77% | 2.68% | Consumer services | Buy |
 TABREEDNCC (TABREED) | 570.22 M AED | 2.57 AED | −0.39% | 1.36 M | 2.07 | 7.34 B AED | 12.74 | 0.20 AED | +86.93% | 6.01% | Utilities | Buy |
 DANADANA GAS PJSC | 554.61 M AED | 0.7130 AED | +0.14% | 3.38 M | 0.57 | 4.98 B AED | 8.71 | 0.08 AED | +5.41% | 7.72% | Energy minerals | Strong buy |
 PRESIGHTPresight AI Holding PLC | 524.07 M AED | 2.55 AED | +0.79% | 26.65 M | 2.73 | 14.19 B AED | 26.65 | 0.10 AED | −51.40% | 0.00% | Technology services | Strong buy |
 TALABATTALABAT HOLDING PL | 506.56 M AED | 1.47 AED | −0.68% | 6.36 M | 0.50 | 34.47 B AED | — | — | — | 0.00% | Transportation | Strong buy |
 NBQNational Bank of Umm Al Qaiwain | 506.03 M AED | 2.20 AED | 0.00% | 162.32 K | 0.73 | 4.4 B AED | 8.53 | 0.26 AED | −4.30% | 8.18% | Finance | — |
 DEYAARDEYAAR DEVELOPMENT | 474.02 M AED | 0.890 AED | +0.68% | 13.95 M | 1.42 | 3.87 B AED | 7.57 | 0.12 AED | +12.44% | 5.66% | Finance | Buy |
 AGILITYAgility Global PLC | 468.29 M AED | 1.24 AED | 0.00% | 2.59 M | 0.61 | 12.92 B AED | 29.45 | 0.04 AED | — | 0.00% | Transportation | Strong buy |
 ALEFEDTAlef Education Holding plc | 447.46 M AED | 0.9940 AED | −2.55% | 4.17 M | 0.31 | 7.14 B AED | 15.48 | 0.06 AED | −8.94% | 9.45% | Consumer services | Strong buy |
 OCORASCOM CONSTRUCTION PLC | 434.06 M AED | 5.495 USD | +5.67% | 50 | 0.56 | 4.33 B AED | 5.13 | 3.94 AED | −23.45% | 8.08% | Industrial services | Strong buy |
 PARKINPARKIN COMPANY PJS | 423.49 M AED | 6.20 AED | 0.00% | 1.29 M | 0.41 | 18.6 B AED | 40.76 | 0.15 AED | — | 2.58% | Consumer services | Buy |
 ADNICAbu Dhabi National Insurance Company | 416.81 M AED | 6.35 AED | 0.00% | 48.85 K | 0.95 | 3.62 B AED | 8.37 | 0.76 AED | +7.51% | 7.09% | Finance | — |
 ALANSARIAL ANSARI FINANCIA | 405.85 M AED | 0.964 AED | −0.41% | 2.04 M | 0.86 | 7.25 B AED | 17.79 | 0.05 AED | −17.88% | 4.34% | Commercial services | Neutral |
 AJMANBANKAJMAN BANK | 400.65 M AED | 1.50 AED | +0.67% | 3.02 M | 1.50 | 4.06 B AED | 9.43 | 0.16 AED | — | 4.87% | Finance | Neutral |
 EMSTEELEMSTEEL BUILDING MATERIALS PJSC | 392.39 M AED | 1.29 AED | +0.78% | 905.86 K | 0.28 | 8.77 B AED | 22.51 | 0.06 AED | −34.81% | 0.00% | Non-energy minerals | — |
 ICAPInvestcorp Capital PLC | 385.65 M AED | 1.68 AED | +1.20% | 676.14 K | 1.11 | 3.64 B AED | 10.33 | 0.16 AED | — | 11.27% | Finance | Strong buy |
 BOSBank of Sharjah | 384.47 M AED | 0.8990 AED | +1.35% | 3.86 M | 1.06 | 1.95 B AED | 6.42 | 0.14 AED | — | 0.00% | Finance | — |
 WAHAWaha Capital Company | 381.28 M AED | 1.54 AED | 0.00% | 494.99 K | 0.25 | 3.07 B AED | 9.68 | 0.16 AED | −43.82% | 6.49% | Finance | Buy |
 DFMDUBAI FINANCIAL | 376.71 M AED | 1.51 AED | −1.31% | 8.26 M | 2.14 | 12.23 B AED | 29.15 | 0.05 AED | +167.01% | 2.09% | Finance | Sell |
 BURJEELBURJEEL HOLDINGS PLC | 347.46 M AED | 1.44 AED | −0.69% | 1.03 M | 0.34 | 7.55 B AED | 26.62 | 0.05 AED | −43.59% | 2.07% | Health services | Neutral |
 DTCDUBAI TAXI COMPANY | 331.28 M AED | 2.44 AED | −0.41% | 1.27 M | 0.36 | 6.13 B AED | 19.87 | 0.12 AED | — | 4.60% | Transportation | Buy |
 UNIONCOOPUNION COOP | 314.56 M AED | 2.20 AED | −0.45% | 543.53 K | 1.28 | 3.86 B AED | 12.21 | 0.18 AED | +5.94% | 6.33% | Retail trade | — |
 SPINNEYSSPINNEYS 1961 HOLD | 304.27 M AED | 1.50 AED | −0.66% | 2.96 M | 4.29 | 5.44 B AED | 17.10 | 0.09 AED | — | 3.74% | Retail trade | Strong buy |
 UABUnited Arab Bank | 300.96 M AED | 1.25 AED | 0.00% | 27.19 K | 0.74 | 2.58 B AED | 7.71 | 0.16 AED | +24.31% | 0.00% | Finance | Sell |
 AGTHIAAGTHIA Group | 291.27 M AED | 4.34 AED | −0.23% | 664.18 K | 1.12 | 3.62 B AED | 14.00 | 0.31 AED | −11.17% | 4.51% | Process industries | Strong buy |
 RAKPROPRAK Properties | 280.92 M AED | 1.30 AED | +0.78% | 957.64 K | 0.21 | 3.8 B AED | 11.90 | 0.11 AED | +14.23% | 2.24% | Finance | Buy |
 DRIVEEmirates Driving Company | 277.21 M AED | 2.61 AED | +2.76% | 398.64 K | 5.27 | 2.74 B AED | 10.05 | 0.26 AED | +4.46% | 6.69% | Consumer services | Strong buy |
 UPPUNION PROPERTIES | 275.64 M AED | 0.531 AED | −0.75% | 7.44 M | 1.38 | 2.29 B AED | 8.59 | 0.06 AED | −68.50% | 0.00% | Finance | Sell |
 SUKOONSUKOON INSURANCE | 265.71 M AED | 3.33 AED | 0.00% | 0 | — | 1.54 B AED | 5.39 | 0.62 AED | +5.61% | 6.01% | Finance | — |
 E7E7 Group PJSC | 233.44 M AED | 1.0400 AED | +2.97% | 7.26 M | 9.54 | 2.02 B AED | 9.20 | 0.11 AED | — | 0.00% | Finance | Strong buy |
 SPACE42SPACE42 PLC | 229 M AED | 1.80 AED | +2.27% | 17.81 M | 1.53 | 8.38 B AED | — | — | — | 0.00% | Technology services | — |
 ESGESG EMIRATES STALLIONS GROUP P.J.S.C | 225.16 M AED | 9.60 AED | +2.45% | 992.14 K | 0.66 | 2.34 B AED | 11.51 | 0.83 AED | −70.77% | 0.00% | Commercial services | — |
 RAKCECRAK Ceramics PJSC | 221.09 M AED | 2.43 AED | 0.00% | 44.32 K | 0.30 | 2.41 B AED | 11.51 | 0.21 AED | −23.76% | 8.23% | Producer manufacturing | Neutral |
 CBICommercial Bank International | 201.18 M AED | 0.7890 AED | −0.75% | 1 K | 0.00 | 1.37 B AED | 6.62 | 0.12 AED | +31.75% | 0.00% | Finance | Strong buy |
 ADNHCA D N H Catering plc | 182.72 M AED | 0.8800 AED | 0.00% | 149.24 K | 0.99 | 1.95 B AED | — | — | — | 3.07% | Consumer services | Strong buy |
 INVICTUSInvictus Investment Company PLC | 168.38 M AED | 1.89 AED | −0.53% | 3.63 M | 2.03 | 2.13 B AED | 12.57 | 0.15 AED | −51.78% | 2.12% | Distribution services | — |
 MAIRMAIR GROUP - P.J.S.C. | 153.31 M AED | 1.51 AED | −1.95% | 8.64 M | 3.26 | — | — | — | — | 0.00% | Finance | — |
 TAALEEMTAALEEM HOLDINGS P | 138 M AED | 3.71 AED | −0.27% | 131.35 K | 0.59 | 3.68 B AED | 23.22 | 0.16 AED | +18.63% | 3.23% | Consumer services | Buy |
 NCCNATIONAL CEMENT | 134.86 M AED | 3.65 AED | +7.04% | 15.89 K | 5.86 | 1.22 B AED | 8.06 | 0.45 AED | +15.30% | 5.87% | Non-energy minerals | — |
 ARMXARAMEX COMPANY | 134.77 M AED | 2.75 AED | 0.00% | 29.5 K | 0.14 | 4.03 B AED | 35.81 | 0.08 AED | −26.01% | 0.00% | Transportation | Neutral |
 DINDUBAI INSURANCE CO | 132.3 M AED | 16.10 AED | 0.00% | 0 | 0.00 | 1.61 B AED | — | — | — | 4.97% | Finance | — |
 DRCDUBAI REFRESHMENTS | 129.6 M AED | 20.70 AED | −9.80% | 240 | 0.43 | 2.07 B AED | 13.79 | 1.50 AED | −62.04% | 4.36% | Consumer non-durables | — |
 NGINATIONAL GENL INS | 127.5 M AED | 6.25 AED | +2.80% | 7.33 K | 3.27 | 1 B AED | 7.76 | 0.80 AED | +31.65% | 7.40% | Finance | — |
 AMANATAMANAT HLDGS | 115.84 M AED | 1.08 AED | 0.00% | 232.56 K | 0.17 | 2.69 B AED | 23.89 | 0.05 AED | — | 4.26% | Finance | — |
 EICEmirates Insurance Co. | 110.75 M AED | 7.30 AED | +9.61% | 70 | 0.01 | 999 M AED | 10.55 | 0.69 AED | −19.25% | 7.51% | Finance | — |
 PALMSPALMS SPORTS PrJSC | 109.61 M AED | 7.28 AED | −5.21% | 3.07 M | 0.75 | 1.15 B AED | 9.79 | 0.74 AED | −0.80% | 4.34% | Consumer services | — |
 EIBANKEMIRATES INV BANK | 108.71 M AED | 75.45 AED | 0.00% | 0 | 0.00 | 754.5 M AED | 7.33 | 10.30 AED | −13.94% | 0.00% | Finance | — |
 DEPADEPA PLC | 87.8 M AED | 0.320 AED | 0.00% | 0 | — | 196.53 M AED | 2.24 | 0.14 AED | +1,562.79% | 0.00% | Industrial services | — |
 TKFLAbu Dhabi National Takaful Co. | 83.08 M AED | 4.20 AED | −8.50% | 11 K | 2.50 | 507.15 M AED | 5.09 | 0.82 AED | −24.87% | 6.21% | Finance | — |
 GMPCGulf Medical Projects Company | 77.89 M AED | 2.11 AED | −1.86% | 2.37 K | 0.26 | 1.5 B AED | 18.94 | 0.11 AED | +30.14% | 6.98% | Health services | — |
 ADSBAbu Dhabi Ship Building Co. | 77.32 M AED | 5.69 AED | −1.90% | 205.82 K | 1.22 | 1.23 B AED | 15.60 | 0.36 AED | +91.44% | 1.72% | Producer manufacturing | — |
 APEXAPEX INVESTMENT P.S.C | 75.64 M AED | 4.23 AED | +0.95% | 4.94 M | 2.10 | 14.89 B AED | 327.91 | 0.01 AED | −66.32% | 0.00% | Non-energy minerals | — |
 NCTHNational Corporation for Tourism & Hotels | 74.03 M AED | 2.20 AED | −2.22% | 111.65 K | 5.14 | 2.02 B AED | 12.15 | 0.18 AED | +137.53% | 0.00% | Consumer services | — |
 SUDATELSudatel Telecommunications Group Company Limited | 68.51 M AED | 0.3600 AED | +12.50% | 3.22 M | 14.54 | 423.22 M AED | — | −0.04 AED | −123.91% | 0.00% | Communications | — |
 DNIRDUBAI NATL INSURAN | 53.54 M AED | 3.13 AED | +4.33% | 250 | 0.03 | 346.5 M AED | 6.82 | 0.46 AED | +0.59% | 3.33% | Finance | — |
 RPMResponse Plus Holding PrJSC | 53.48 M AED | 4.47 AED | −2.83% | 1.66 M | 0.73 | 920 M AED | 16.72 | 0.27 AED | +8.26% | 3.80% | Health services | — |
 AMLAKAMLAK FINANCE | 52.37 M AED | 0.962 AED | +9.44% | 46.98 M | 11.63 | 1.32 B AED | 38.48 | 0.03 AED | −78.32% | 0.00% | Finance | — |