The books of a business showed that the firm's capital employed on December 31, 2015, ₹5,00,000 and the profits for the last five years were:
| Year | Profit (₹) |
|---|---|
| 2011 | 40,000 |
| 2012 | 50,000 |
| 2013 | 55,000 |
| 2014 | 70,000 |
| 2015 | 85,000 |
You are required to find out the value of goodwill based on 3 years purchase of the super profits of the business, given that the normal rate of return is 10%.
Concept understanding — Super Profit Method
The Super Profit Method: From Everyday Intuition to Exam-Ready Knowledge
Think about two shops in your neighbourhood. One is an old, trusted general store that has been running for 20 years. The other is a brand-new supermarket that opened last month. Both sell groceries. Both have the same amount of money invested (say, ₹10 lakh each). But the old store earns ₹2 lakh profit every year, while the new one earns only ₹1.5 lakh.
Why the difference? The old store has loyal customers, a prime location, a good reputation, and experienced staff. These are intangible assets — not physical like a building or machinery, but valuable nonetheless. In accounting, we call this extra earning power Goodwill.
The Super Profit Method is one way to calculate the value of this Goodwill. It answers the question: How much extra profit does the business earn compared to what a normal business with the same investment would earn?
What Exactly is "Super Profit"?
Let's break it down step by step.
Normal Profit is the profit that an average business in the same industry would earn on its capital employed. For example, if the normal rate of return in the grocery business is 15%, then on a capital of ₹10 lakh, the normal profit would be:
Normal Profit = Capital Employed × Normal Rate of Return
= ₹10,00,000 × 15/100 = ₹1,50,000
Actual Profit is what the business actually earns. In our old store's case, it's ₹2,00,000.
Super Profit is the difference:
Super Profit = Actual Profit − Normal Profit
= ₹2,00,000 − ₹1,50,000 = ₹50,000
This ₹50,000 is the extra profit the business earns because of its goodwill. The Super Profit Method values goodwill as a multiple of this super profit.
Goodwill = Super Profit × Number of Years' Purchase
The "number of years' purchase" is a multiplier agreed upon by the parties (usually 2 to 5 years). It reflects how many years of extra profit the buyer is willing to pay for.
Why Does This Method Matter?
In Class 12, you encounter this method in two main situations:
- When a new partner is admitted into a firm. The existing partners have built the goodwill over time. The new partner must compensate them for it.
- When a partner retires or dies. The outgoing partner is entitled to their share of the firm's goodwill.
The Super Profit Method is preferred when the firm's profits are stable and predictable. It's more objective than the Average Profit Method because it explicitly accounts for what a "normal" business would earn.
The Accounting Treatment: Which Account is Debited and Credited?
When a new partner brings in their share of goodwill (in cash), the journal entry is:
| Date | Particulars | L.F. | Debit (₹) | Credit (₹) |
|---|---|---|---|---|
| Cash/Bank A/c | Dr. | xxx | ||
| To Goodwill A/c | xxx | |||
| (Being goodwill brought in by the new partner) |
Then, the goodwill amount is distributed among the old partners in their sacrificing ratio (the ratio in which they have given up their share of profit):
| Date | Particulars | L.F. | Debit (₹) | Credit (₹) |
|---|---|---|---|---|
| Goodwill A/c | Dr. | xxx | ||
| To Old Partner 1's Capital A/c | xxx | |||
| To Old Partner 2's Capital A/c | xxx | |||
| (Being goodwill credited to old partners in sacrificing ratio) |
A common mistake: Students often debit the new partner's capital account directly. That is wrong. The new partner brings cash, which goes to the bank. Goodwill is a separate account that is then distributed.
The Proforma: Partners' Capital Account
When goodwill is adjusted through capital accounts (without bringing cash), the format in your NCERT textbook looks like this:
Partners' Capital Accounts
| Particulars | Old Partner 1 (₹) | Old Partner 2 (₹) | New Partner (₹) | Particulars | Old Partner 1 (₹) | Old Partner 2 (₹) | New Partner (₹) |
|---|---|---|---|---|---|---|---|
| To Goodwill A/c (new partner's share) | — | — | xxx | By Balance b/d | xxx | xxx | xxx |
| To Balance c/d | xxx | xxx | xxx | By Goodwill A/c (old partners' share) | xxx | xxx | — |
| Total | xxx | xxx | xxx | Total | xxx | xxx | xxx |
Notice: The new partner's capital account is debited with their share of goodwill (because they are paying for it), and the old partners' capital accounts are credited with their respective shares (because they are receiving it).
A Worked Example (NCERT-Style)
Suppose A and B are partners sharing profits in the ratio of 3:2. Their capital employed is ₹5,00,000. The normal rate of return is 10%. The average profit of the last 3 years is ₹80,000. They admit C as a new partner. Goodwill is valued at 3 years' purchase of super profit.
Step 1: Calculate Normal Profit
Normal Profit = ₹5,00,000 × 10/100 = ₹50,000
Step 2: Calculate Super Profit
Super Profit = ₹80,000 − ₹50,000 = ₹30,000
Step 3: Calculate Goodwill
Goodwill = ₹30,000 × 3 = ₹90,000
If C brings ₹90,000 as his share of goodwill, the journal entries are:
-
Bank A/c Dr. ₹90,000
To Goodwill A/c ₹90,000
-
Goodwill A/c Dr. ₹90,000
To A's Capital A/c (3/5) ₹54,000
To B's Capital A/c (2/5) ₹36,000
Always check: The sacrificing ratio is the same as the old profit-sharing ratio unless otherwise stated. In admission, the old partners sacrifice in their old ratio.
The Bottom Line
The Super Profit Method is not just a formula — it's a way of thinking about what makes a business truly valuable beyond its physical assets. For your exam:
- Memorise the formula: Goodwill = Super Profit × Years' Purchase
- Know the steps: Normal Profit → Super Profit → Goodwill
- Master the journal: Debit Bank, Credit Goodwill; then Debit Goodwill, Credit Old Partners' Capital
- Practice the proforma: The Partners' Capital Account format is a sure-shot question
Goodwill = Super Profit × Number of Years' Purchase — this single line, written correctly, can fetch you full marks in a 6-mark question.
Under the Super Profits Method, goodwill rests only on the profit earned over and above the normal return on capital. So we find the average profit, deduct the normal profit, and multiply the super profit by the years' purchase.
Normal Profit = ₹5,00,000 × 10/100 = ₹50,000
Average Profit = (40,000 + 50,000 + 55,000 + 70,000 + 85,000) ÷ 5 = ₹3,00,000 ÷ 5 = ₹60,000
Super Profit = ₹60,000 − ₹50,000 = ₹10,000
Goodwill = ₹10,000 × 3 = ₹30,000
Goodwill of the firm = ₹30,000 (super profit ₹10,000 × 3 years' purchase).
Normal profit on ₹5,00,000 capital at 10% is ₹50,000; the average profit is ₹60,000; so super profit is ₹10,000, and 3 years' purchase gives goodwill of ₹30,000.
Concept
The Super Profits Method refines the average-profits idea: an incoming partner's real gain is not the whole profit but only the part that exceeds what the same capital would earn in an ordinary similar business (the normal profit). That excess is the super profit, and goodwill is the super profit multiplied by an agreed number of years' purchase. If a firm earns only normal profit, its super profit — and hence its goodwill under this method — is nil.
Working Notes
Normal Profit = Firm's Capital × Normal Rate of Return ÷ 100.
Super Profit = Average Profit − Normal Profit.
Goodwill = Super Profit × Number of Years' Purchase.
Solution
Normal Profit = ₹5,00,000 × 10/100 = ₹50,000
Average Profit
| Year | Profit (₹) |
|---|---|
| 2011 | 40,000 |
| 2012 | 50,000 |
| 2013 | 55,000 |
| 2014 | 70,000 |
| 2015 | 85,000 |
| Total | 3,00,000 |
Average Profit = ₹3,00,000 ÷ 5 = ₹60,000
Super Profit = ₹60,000 − ₹50,000 = ₹10,000
Goodwill = ₹10,000 × 3 = ₹30,000
Goodwill of the firm = ₹30,000.
Showing the 12 most recent of 33 on this concept.
- CBSE 2026Set 67/4/11 markMCQQ.A business earned an average profit of ₹ 2,00,000 during the last few years. The value of net assets of the business is ₹ 17,00,000 and the normal rate of return in a similar business is 10%. The value of goodwill of the business by capitalisation of super-profits method will be : (A) ₹ 17,00,000 (B) ₹ 2,00,000 (C) ₹ 3,00,000 (D) ₹ 30,000
›Reveal solutionSolution
Goodwill under the Capitalisation of Super-Profit Method is ₹ 3,00,000 — calculated as Super Profit (₹ 30,000) divided by the Normal Rate of Return (10%).
We are asked to find goodwill using the Capitalisation of Super-Profit Method. This method is a refinement of the simple capitalisation approach. The core idea is that goodwill represents the excess earning capacity of the business over and above what is considered normal for the industry.
First, understand the logic. A business has net assets worth ₹ 17,00,000. If a similar business earns a normal return of 10% on its investment, then the normal profit for a business of this size would be 10% of ₹ 17,00,000 = ₹ 1,70,000. But our business actually earns an average profit of ₹ 2,00,000. That extra ₹ 30,000 (₹ 2,00,000 – ₹ 1,70,000) is the Super Profit — the profit attributable to goodwill.
Now, the Capitalisation of Super-Profit Method asks: "If this super profit of ₹ 30,000 is the return on goodwill, and the normal rate of return is 10%, then what must be the value of that goodwill?" The answer is found by capitalising the super profit at the normal rate.
Goodwill = Super Profit / Normal Rate of Return
Let us now compute each figure step by step.
Working Note 1: Normal Profit
Normal Profit = Value of Net Assets × Normal Rate of Return
Normal Profit = ₹ 17,00,000 × 10/100 = ₹ 1,70,000
Working Note 2: Super Profit
Super Profit = Average Actual Profit – Normal Profit
Super Profit = ₹ 2,00,000 – ₹ 1,70,000 = ₹ 30,000
Working Note 3: Goodwill by Capitalisation of Super-Profit
Goodwill = Super Profit / Normal Rate of Return
Goodwill = ₹ 30,000 / (10/100) = ₹ 30,000 × 100/10 = ₹ 3,00,000
Watch outA common mistake is to forget that the normal rate of return is applied to the net assets, not to the capital employed or total assets. Also, ensure you divide the super profit by the rate (expressed as a decimal or fraction), not multiply it. Another pitfall is confusing this method with the simple capitalisation method (where goodwill = Capitalised Value of Average Profit – Net Assets). That method gives a different figure (₹ 3,00,000 as well in this case, but the logic is distinct).
TipA quick check: If the super profit is ₹ 30,000 and the normal return is 10%, then the capital that would generate ₹ 30,000 at 10% is simply ₹ 30,000 × 10 = ₹ 3,00,000. This is because 10% of the capital = super profit, so capital = super profit × (100/10).
Therefore, the value of goodwill is ₹ 3,00,000.
✓Final answerThe goodwill of the business under the Capitalisation of Super-Profit Method is ₹ 3,00,000, which corresponds to option (C).
- CBSE 2026Set 67/5/11 markMCQQ.Mansi and Uma were partners in a firm and their capitals were ₹ 4,00,000 and ₹ 2,00,000 respectively. Normal rate of return in a similar business was 15% and the goodwill of the firm was valued at ₹ 4,00,000. If goodwill was calculated at four years purchase of super profits, the average profits of the firm were : (A) ₹ 90,000 (B) ₹ 60,000 (C) ₹ 1,00,000 (D) ₹ 1,90,000
›Reveal solutionSolution
The average profit is ₹ 1,90,000, which corresponds to option (D).
This is a straightforward application of the Super Profit Method of goodwill valuation. The logic is simple: goodwill is the price paid for earning profits above the normal level. The question gives you the goodwill, the normal rate of return, and the capital employed — you work backwards to find the average profit.
Step 1: Understand the formula chain.
Goodwill under the Super Profit Method is calculated as:
Goodwill = Super Profit × Number of Years' Purchase
And Super Profit itself is:
Super Profit = Average Profit – Normal Profit
So if we know goodwill and the number of years' purchase, we can find the super profit. Then, using the normal profit, we can find the average profit.
Step 2: Calculate Normal Profit.
Normal profit is the return a similar business would earn on the capital invested. Here, the total capital employed is the sum of the partners' capitals:
Total Capital = ₹ 4,00,000 (Mansi) + ₹ 2,00,000 (Uma) = ₹ 6,00,000
Normal Rate of Return = 15%
Therefore:
Normal Profit = 15% of ₹ 6,00,000 = ₹ 90,000
Step 3: Calculate Super Profit.
We are told goodwill is ₹ 4,00,000 and it was calculated at four years' purchase of super profits.
Using the formula:
Goodwill = Super Profit × Number of Years' Purchase
₹ 4,00,000 = Super Profit × 4
Super Profit = ₹ 4,00,000 / 4 = ₹ 1,00,000
Step 4: Calculate Average Profit.
Now we use the super profit formula:
Super Profit = Average Profit – Normal Profit
₹ 1,00,000 = Average Profit – ₹ 90,000
Average Profit = ₹ 1,00,000 + ₹ 90,000 = ₹ 1,90,000
Watch outA common mistake is to forget that the capital employed is the total of both partners' capitals, not just one. Also, ensure you divide goodwill by the number of years' purchase, not multiply.
TipYou can solve this in one step: Average Profit = (Goodwill / Years' Purchase) + Normal Profit. Here, that's (₹ 4,00,000 / 4) + ₹ 90,000 = ₹ 1,00,000 + ₹ 90,000 = ₹ 1,90,000.
✓Final answerThe average profits of the firm were ₹ 1,90,000, which corresponds to option (D).
- CBSE 2026Set ANNUAL1 markQ.If a firm earns a profit of ₹ 50,000 p.a. on an average basis and the normal rate of return is 10% p.a. What will be the capitalised value of average profits?
›Reveal solutionSolution
Capitalised value of average profits = ₹ 5,00,000.
Capitalised value of a business (on the basis of its average profits) is computed as:
Capitalised Value of Average Profits = Average Profit × (100 / Normal Rate of Return)
Here, Average Profit = ₹50,000 and Normal Rate of Return = 10% p.a.
Capitalised Value = 50,000 × (100/10) = 50,000 × 10 = ₹5,00,000.
(This capitalisation method is commonly used as the basis for valuing goodwill of a firm, where Goodwill = Capitalised Value of Average Profits − Net (Capital Employed) Assets of the firm.)
✓Final answerCapitalised value of average profits = ₹ 50,000 / 10% = ₹ 5,00,000.
- CBSE 2026Set ANNUAL1 markMCQQ.Under super profit method, Goodwill is calculated by(a) Number of Years' Purchase × Average Profit(b) Number of Years' Purchase × Super Profit(c) Super Profit ÷ Normal Rate of Return(d) Super Profit – Normal Profit
›Reveal solutionSolution
Super Profit Method values Goodwill as: Number of Years' Purchase × Super Profit (not Average Profit, and not the capitalisation-style division used in the Capitalisation of Super Profit Method).
Super Profit = Average Profit − Normal Profit, where Normal Profit = Capital Employed × Normal Rate of Return. It represents the extra profit the firm earns over and above what any similar business in the same industry would normally earn on the same capital — this "extra earning power" is exactly what goodwill compensates for.
Under the (plain) Super Profit Method:
Goodwill = Super Profit × Number of Years' Purchase
This should not be confused with:
-
Average Profit Method: Goodwill = Average Profit × Number of Years' Purchase (uses average profit, not super profit).
-
Capitalisation of Super Profit Method: Goodwill = Super Profit × (100 / Normal Rate of Return) — this is "Super Profit ÷ Normal Rate of Return" expressed as a percentage, a different (though related) valuation approach.
✓Final answerOption (b) "Number of Years' Purchase × Super Profit" — this is the defining formula of the Super Profit Method of goodwill valuation.
-
- CBSE 2026Set ANNUAL1 markQ.A Firm's average profit is ₹ 5,00,000. The normal rate of return on capital employed of ₹ 40,00,000 is 10%. What is the value of goodwill using three years purchase of super profit ?
›Reveal solutionSolution
Goodwill (Super Profit Method) = Super Profit × Number of Years' Purchase = ₹1,00,000 × 3 = ₹3,00,000.
Step 1 — Calculate Normal Profit:
Normal Profit = Capital Employed × Normal Rate of Return
= 40,00,000 × 10%
= ₹4,00,000
Step 2 — Calculate Super Profit:
Super Profit = Average Profit − Normal Profit
= 5,00,000 − 4,00,000
= ₹1,00,000
Super profit represents the extra earning capacity of the firm over and above what any similar business would normally earn on the same capital — this "extra" is precisely what goodwill compensates for.
Step 3 — Calculate Goodwill:
Goodwill = Super Profit × Number of Years' Purchase
= 1,00,000 × 3
= ₹3,00,000
This method is considered more scientific than the simple average-profit method because it links goodwill directly to the firm's ABNORMAL earning power rather than its total profit.
✓Final answerValue of goodwill (Super Profit Method, 3 years' purchase) = ₹3,00,000.
- CBSE 2025Set 67/4/11 markMCQQ.Neeru and Pooja were partners in a partnership firm sharing profits and losses in the ratio of 4 : 3. The firm earned average profits of ₹ 5,00,000 during the last few years. The normal rate of return in a similar business is 10%. The average super profits of the firm were ₹ 4,00,000. The amount of capital employed by the firm was : (A) ₹ 90,00,000 (B) ₹ 40,00,000 (C) ₹ 50,00,000 (D) ₹ 10,00,000
›Reveal solutionSolution
The capital employed is ₹ 10,00,000, calculated by dividing the average profit (₹ 5,00,000) minus the super profit (₹ 4,00,000) by the normal rate of return (10%).
This is a straightforward application of the Super Profit Method of valuation of goodwill — but here we are working backwards to find capital employed. The logic is simple: super profit is the excess of actual average profit over the normal profit (which is capital employed × normal rate of return). So if we know the super profit and the average profit, we can find the normal profit, and from that, the capital employed.
Let’s lay out the relationship clearly:
Average Profit = Normal Profit + Super Profit
Here, Average Profit = ₹ 5,00,000 and Super Profit = ₹ 4,00,000.
Therefore, Normal Profit = Average Profit − Super Profit = ₹ 5,00,000 − ₹ 4,00,000 = ₹ 1,00,000.
Now, Normal Profit is simply the return that the capital employed should earn at the normal rate.
Normal Profit = Capital Employed × Normal Rate of Return
So, Capital Employed = Normal Profit ÷ Normal Rate of Return
= ₹ 1,00,000 ÷ 10%
= ₹ 1,00,000 ÷ 0.10
= ₹ 10,00,000.
Watch outA common mistake is to directly divide the average profit by the normal rate of return. That would give ₹ 5,00,000 ÷ 10% = ₹ 50,00,000 (option C), which is wrong because it ignores the fact that the firm is earning super profits — meaning its actual profit is above normal. The capital employed is only the base that earns the normal return; the extra (super profit) is attributable to goodwill, not to capital.
TipThink of it as: Capital employed is the amount that, at the normal rate, produces the normal profit — not the average profit. So always subtract super profit from average profit first.
Thus, the correct answer is ₹ 10,00,000, which corresponds to option (D).
✓Final answerThe capital employed by the firm is ₹ 10,00,000 (Option D).
- CBSE 2025Set MARCH1 markMCQQ.Superprofit means ______(a) Capital employed – Expected profit(b) Expected profit – Capital employed(c) Average profit – Expected profit(d) Expected profit – Average profit
›Reveal solutionSolution
Super profit = Average (actual) profit − Expected (normal) profit. Correct option: (c).
In the super-profit method of goodwill valuation (GSEB Class-12 Commerce):
-
Expected (normal) profit = Capital employed × Normal rate of return.
-
Super profit = Average profit earned by the firm − Expected/normal profit.
-
Only the surplus above normal earnings represents the extra earning power for which goodwill is paid.
✓Final answer(c) Average profit – Expected profit.
-
- CBSE 2025Set MARCH1 markQ.If the value of goodwill of a firm under capitalisation of super profit @ 8% normal rate is ₹ 1,50,000, the amount of super profit in this case will be what ?
›Reveal solutionSolution
Super Profit = Goodwill × Normal Rate / 100 = 1,50,000 × 8/100 = ₹ 12,000.
✓Final answerCapitalisation of super profit method:
Goodwill = Super Profit × (100 / Normal Rate of Return)
Here goodwill = ₹ 1,50,000 and normal rate = 8%. Rearranging to find super profit:
Step Working Result Formula Goodwill = Super Profit × 100 / 8 Solve for Super Profit Super Profit = 1,50,000 × 8 / 100 ₹ 12,000 Cross-check: Super Profit × 100 / Rate = 12,000 × 100 / 8 = 12,000 × 12.5 = ₹ 1,50,000, which matches the given goodwill. ✓
Therefore the super profit is ₹ 12,000.
- CBSE 2025Set ANNUAL1 markMCQQ.Under superprofit basis goodwill is calculated by (A) Purchase year x Average profit (B) Purchase year x Superprofit (C) Purchase year ÷ Average profit (D) None of these
›Reveal solutionSolution
The super profit method values goodwill as Super Profit multiplied by the agreed Number of Years' Purchase. Hence the correct option is (B) Purchase year x Superprofit.
In the super profit method of valuing goodwill (BSEB Inter / Bihar Class-12 Accountancy), the steps are:
- Normal Profit = Capital Employed x Normal Rate of Return
- Super Profit = Average Profit - Normal Profit
- Goodwill = Super Profit x Number of Years' Purchase
Goodwill is based on super profit (not average profit) because only the profit earned above the normal expected return reflects the firm's extra earning capacity. Multiplying by the number of years' purchase estimates how long that extra profit is expected to continue. Hence option (B).
✓Final answer(B) Purchase year x Superprofit.
- CBSE 2025Set ANNUAL1 markMCQQ.What do you understand by superprofit ? (A) Total profit ÷ No. of years (B) Average profit – Normal profit (C) Weighted profit ÷ No. of years purchase (D) None of these
›Reveal solutionSolution
Super profit is the amount by which a firm's average (actual) profit exceeds the normal profit it would normally earn on its capital employed. Hence Super Profit = Average Profit - Normal Profit, option (B).
For Bihar Class-12 (BSEB Inter) commerce candidates:
- Average Profit = total adjusted profits divided by number of years.
- Normal Profit = Capital Employed x Normal Rate of Return.
- Super Profit = Average Profit - Normal Profit.
Super profit represents the extra earning capacity of the firm above the normal return expected in that line of business. A firm earns goodwill only when it generates super profit; if average profit just equals normal profit, there is no super profit and no goodwill under this method. Hence option (B).
✓Final answer(B) Average profit - Normal profit.
- CBSE 2025Set ANNUAL1 markMCQQ.Average profit is Rs. 15,000. The value of goodwill based on two years purchase of superprofit is Rs. 18,000. Normal profit is (A) Rs. 6,000 (B) Rs. 12,000 (C) Rs. 24,000 (D) None of these
›Reveal solutionSolution
Normal profit works out to Rs. 6,000 — option (A).
Under the Super Profit Method of valuing goodwill used in the WBCHSE HS Accountancy course:
- Goodwill = Super Profit x Number of years' purchase
- Super Profit = Average Profit - Normal Profit
Step 1 - Find super profit:
Goodwill Rs. 18,000 = Super Profit x 2 years, so Super Profit = 18,000 / 2 = Rs. 9,000.
Step 2 - Find normal profit:
Super Profit = Average Profit - Normal Profit
9,000 = 15,000 - Normal Profit
Normal Profit = 15,000 - 9,000 = Rs. 6,000.
✓Final answerThe correct answer is (A) Rs. 6,000.
- CBSE 2025Set ANNUAL1 markQ.What is meant by Superprofit?(OR)What is Goodwill?
›Reveal solutionSolution
Super Profit = Average Profit - Normal Profit; Goodwill = the monetary value of a firm's reputation/earning advantage.
What is meant by Super Profit?
Super profit is the amount by which a firm's actual (average) profit exceeds the normal profit it would be expected to earn on its capital employed. In formula form:
Super Profit = Average Profit - Normal Profit, where Normal Profit = Capital Employed x Normal Rate of Return. A positive super profit indicates the firm earns more than comparable businesses and is the basis of several goodwill-valuation methods.
OR - What is Goodwill?
Goodwill is the value of a business's good name, reputation and connections that enables it to earn profits higher than normal. It is an intangible fixed asset that arises from factors such as quality, location, efficient management and customer loyalty, and it becomes important on admission, retirement, death of a partner, or sale of the firm.
✓Final answerSuper Profit = Average Profit - Normal Profit (profit earned above the normal expected return). OR - Goodwill is the monetary value of a firm's reputation/earning advantage, an intangible asset.
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