Turnover
≈ €140,000 estimated
The accounts state no turnover.
TS Engineering
Overview
Lifetime
2 annual accounts with figures on one time axispeak €66,103 (2025)
€66,103▲ 45.0%
peak €44,419 (2025)
€44,419▲ 28.2%
peak €80,563 (2025)
€80,563▲ 123%
€38,589▲ 107%
Board1 name since 2024
1 directorSACEWICZ Tomasz
Documentsfilings and deeds
31-08-202631 days late
2025abbreviated format
Gross margin from €45,574 to €66,103Result from €34,644 to €44,419Equity from €36,144 to €80,563Debts from €18,647 to €38,589Investments €14,866Cash from €40,556 to €89,469
Key points
from the 2025 annual accountsInvestments
€14,866 5.4 × depreciation
Green is investment, beige is depreciation.
Starting capital
€1,500 100 shares
2025 accounts filed 31 days after the deadline
Checked score
98
Excellent
Financially stronger than 81% of micro companies in architecture and engineering (NACE 71)
Probability in this band: under 0.55%
Bankruptcy probability within 12 months
< 0.1% Very low
0%0.5%1.5%4%10%≥ 25%
The dashed line is the sector median: 0.1% across 14,828 companies (NACE 71, micro).
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
07-2025: 0.5%
08-2025: 0.5%● unchanged vs 07-2025highest value
09-2025: < 0.1%▼ -0.5 percentage points vs 08-2025
10-2025: < 0.1%● unchanged vs 09-2025
11-2025: < 0.1%● unchanged vs 10-2025
12-2025: < 0.1%● unchanged vs 11-2025
01-2026: < 0.1%● unchanged vs 12-2025
02-2026: < 0.1%● unchanged vs 01-2026lowest value
03-2026: < 0.1%● unchanged vs 02-2026
04-2026: < 0.1%● unchanged vs 03-2026
05-2026: < 0.1%● unchanged vs 04-2026
06-2026: < 0.1%● unchanged vs 05-2026
07-2026: < 0.1%● unchanged vs 06-2026
08-2026: 0.1%▲ +0.1 percentage points vs 07-2026
09-2026: < 0.1%▼ -0.1 percentage points vs 08-2026
10-2026: < 0.1%● unchanged vs 09-2026
11-2026: < 0.1%● unchanged vs 10-2026
Financial strengthStrong
Score breakdown
raises risk
Last filed accounts filed 31 days late; 1 of the last 3 accounts late
lowers risk
Liquidity: current ratio 2.77, cash €89,469
Sector: Architectural and engineering activities; technical testing and analysis (NACE 71)
Equity €80,563 (67.6% of total assets)
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 71, micro). It does better than 66% of them on solvency, 77% on liquidity, 88% on profitability and 93% on growth.
The bankruptcy probability was computed on 09-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
The probability rests on the annual accounts with balance sheet date 31-12-2025.
Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
Comparable companies, two years later
In July 2024, 39,278 companies had the same profile as TS Engineering has now. Each dot stands for 99 companies, two years later.
95.8%
were still trading
2.3%
stopped another way
1.8%
went bankrupt
Another 0.1% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of TS Engineering itself is lower: < 0.1% within 12 months. It rests on far more data about TS Engineering than the profile alone.
Test of the method
The method was tested on the 497,447 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 39,278 companies, not a prediction for TS Engineering. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Credit verdict
Credit of up to €7,000 on 30-day terms, only on tighter conditions: young company (under 3 years) without a track record
Liquidity is ample, with a current ratio of 2.77 (2.95 in 2024), above the usual 1.5. Short-term debt is 31.6% and cash 75.1% of total assets. 32.4% of the assets are financed with debt and provisions.
Credit check for an amount and term of your choice
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Six signals.
lowers riskraises risk
raises risk · Young company
Founded in 2024, 2 years ago. Young companies fail more often than established ones; the risk is highest 2 to 8 years after founding.
KBO · incorporation dateAge against the risk zone
raises risk · 2025 accounts filed 31 days late
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 31-08-2026, 31 days later. Nearly half (47%) of Belgian companies file late; of those that file 1 to 90 days late, 2.0% are now bankrupt, dissolved or in another special legal status, against 1.66% of all filers. A delay like this does not count in the score.
NBB · 2 filingsDeviation from the deadline
2025
31 days late
2024
28 days late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 2 accounts on average 30 days after the deadline. In the sector (NACE 71), the median for financial year 2024 was 8 days before the deadline, and 34% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsWhere today falls in the filing period
10-11-2026 today31-12-2026 year end31-07-2027 deadline
Recent changes
Registered in the Peppol Directory
Reachable for e-invoices through 0208:1010076737
Incorporation
Founding capital of €1,500, 100 shares · Founder: SACEWICZ Tomasz · Appointment: SACEWICZ Tomasz (director) · published on 07-06-2024 · Gazette deed
First establishment
Hoeve-ter-Bekelaan 10, Kontich
Comparable companies
same main activity, similar in size and age| Company | ||||
|---|---|---|---|---|
| TS Engineering Kontich | €119,152 | €66,103 | 67.6% | - |
| Vardis Vosselaar | €105,830 | €62,741 | 44.6% | - |
| Cornelissen-Projects Turnhout | €109,354 | €59,380 | 72.2% | - |
| EG-CON Antwerp | €105,652 | €61,898 | 76.8% | - |
| JSI Antwerp | €107,992 | €77,337 | 54.6% | - |
| HENRI LUCETTE Wuustwezel | €93,370 | €69,127 | 96.5% | - |
| E K Connect Ghent | €119,018 | €67,048 | 68.3% | - |
These companies have the same main activity as TS Engineering: engineering and related technical consultancy, excluding land surveyors (NACE 71121). They are comparable in size and age: total assets between €93,400 and €119,000, founded in 2024.
Official details
Source: KBO- Status
- Active since 05-06-2024Normal situation
- Activity
- Engineering and related technical consultancy, excluding land surveyorsNACE 71121and 1 other
- Establishment unit
- 2.361.396.2092550 Kontich, since 05-06-2024
- Financial year end
- 31 December
- Peppol
- Reachable since 04-02-2025
Annual accounts 2025
- €66,103▲ 45.0%
- €44,419▲ 28.2%
- €80,563▲ 123%
- €119,152▲ 117%
- Filing
- Filed on 31-08-2026
Insights on TS Engineering
TS Engineering has been active since 2024 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €80,563 and a net result of €44,419.
Its solvency ranks better than 73% of 2,566 sector peers (NACE 71, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2025
abbreviated format, filed on 31-08-2026, 31 days late€66,103
▲ 45.0%
€57,970
▲ 33.1%
€44,419
▲ 28.2%
€66,881
▲ 93.4%
67.6%
▲ 1.6 percentage points
2.77
▼ 0.17
Turnover and EBIT margin are not published. The abbreviated or micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €140,000. Estimated: probably between €110,000 and €220,000.
Balance sheet
balance sheet total €119,152 on 31-12-2025What the company ownsHow it is paid for
in euro
in euro
Position in the sector
67.6%
Higher than 73% of 2,566 companies in 2025.
2.77
Higher than 69% of 2,522 companies in 2025.
37.3%
Higher than 92% of 2,543 companies in 2025.
TS Engineering
Middle half of the sector
80% of the sector
Abbreviated accounts in architecture and engineering (NACE 71)
Net result: middle half · Equity: middle half · Balance sheet total: bottom quarter · Working capital: middle half
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 |
|---|---|---|---|
| Balance sheet: assets | |||
20/58 |
119,152 | 54,791 | |
21/28 |
14,565 | 2,437 | |
22/27 |
14,565 | 2,437 | |
24 |
12,618 | - | |
26 |
1,947 | 2,437 | |
29/58 |
104,586 | 52,353 | |
40/41 |
15,117 | 11,798 | |
40 |
15,117 | 11,798 | |
54/58 |
89,469 | 40,556 | |
| Balance sheet: equity and liabilities | |||
10/49 |
119,152 | 54,791 | |
10/15 |
80,563 | 36,144 | |
10/11 |
1,500 | 1,500 | |
10 |
1,500 | - | |
100 |
1,500 | - | |
13 |
79,063 | 34,644 | |
133 |
79,063 | 34,644 | |
17/49 |
38,589 | 18,647 | |
42/48 |
37,705 | 17,764 | |
42 |
11,686 | - | |
44 |
2,987 | - | |
440/4 |
2,987 | - | |
45 |
18,462 | 15,768 | |
450/3 |
18,462 | 15,768 | |
47/48 |
4,570 | 1,996 | |
492/3 |
883 | 883 | |
| Income statement | |||
9900 |
66,103 | 45,574 | |
62 |
4,211 | 736 | |
630 |
2,738 | 1,285 | |
640/8 |
1,185 | - | |
9901 |
57,970 | 43,554 | |
65/66B |
524 | 56 | |
65 |
524 | 56 | |
9903 |
57,446 | 43,498 | |
67/77 |
13,027 | 8,854 | |
9904 |
44,419 | 34,644 | |
9905 |
44,419 | 34,644 | |
| Appropriation of the result | |||
9906 |
44,419 | 34,644 | |
691/2 |
44,419 | 34,644 | |
6921 |
44,419 | 34,644 | |
| Document | |||
The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 31-08-2026.
Filings
each dot is a set of accounts, on the day it reached the National Bank2025 annual accounts filed 31 days after the deadline. Filed on 31 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00464405.
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 |
|---|---|---|---|
| 60,708 | 44,838 | ||
| 47,157 | 35,929 | ||
| 14,866 | 3,722 | ||
| 48,913 | - | ||
| 66,881 | 34,590 | ||
| 67.6% | 66.0% | ||
| 2.77 | 2.95 | ||
| 0.48 | 0.52 | ||
| 55.1% | 95.8% | ||
| 37.3% | 63.2% | ||
| over 100 | over 100 |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Investments
fixed assets acquired| Item | 2025 | 2024 |
|---|---|---|
| Tangible fixed assets | €14,866 | €2,453 |
| Intangible fixed assets | - | €1,269 |
| €2,738 | €1,285 |
Source: notes to the 2024 to 2025 annual accounts (statement of fixed assets)
Insights on TS Engineering
The operating result for 2025 is 33% higher than in 2024.
Debt's share of the balance-sheet total falls from 34.0% to 32.4%. Equity and debt are higher.
Board & ownership
Board
1 director, since incorporationDirector (not named in the articles)
appointed by deed of 07-06-2024
term without a fixed end
- Signing authorityThe articles say who may bind the company, for example by signing a contract.
- Each director alonedeed of 07-06-2024
Mandates through the years
1 name, the dashed line is todaySACEWICZ Tomasz
Director (not named in the articles)
Director (not named in the articles)
Board
Mandates as a list
- SACEWICZ Tomasz
- Director (not named in the articles), appointed by deed of 07-06-2024, still in office
Control
Capital
- Contribution
- €1,500
- Shares
- 100
- Contribution per share
- €15
- Equity per share
- €806 in 2025
- Source
- deed of 07-06-2024
Articles of association
deed of 07-06-2024 (in Dutch)- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- First Wednesday of June at 17:00
- Statutory auditorA statutory auditor is a registered auditor who checks the annual accounts. Small companies need not have one. According to the deed, the legal criteria do not require one here.
- No statutory auditor
Shareholders
At incorporation
deed of 07-06-2024 ↗
- SACEWICZ Tomasz 100 shares (100%) · in cash
Network & group
No group
TS Engineering has no parent and no holdings in its annual accounts. SACEWICZ Tomasz is the only director. TS Engineering shares no director with another company.
Timeline
Timeline
5 events since 2024Filings
Establishments
202420252026
Deadline for the 2026 accounts: 31-07-2027
2026
Annual accounts 2025 filed NBBabbreviated format · 31 days late
2025
Annual accounts 2024 filed NBBmicro format · 28 days late
Registered in the Peppol Directory Reachable for e-invoices through 0208:1010076737
2024
IncorporationFounding capital of €1,500, 100 shares · Founder: SACEWICZ Tomasz · Appointment: SACEWICZ Tomasz (director) · published on 07-06-20245 points ▸
- Founder, SACEWICZ Tomasz
- Founding capital, €1,500, 100 shares
- Registered office clause, Hoeve-ter-Bekelaan 10, 2550 Kontich
- Board rule, 1
- Director appointment, SACEWICZ Tomasz (director (not named in the articles))
- The deed holds 5 more points.
First establishment Hoeve-ter-Bekelaan 10, Kontich
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
History
On 5 June 2024, TS Engineering was incorporated as a private limited company by one natural person, with a starting capital of €1,500.12 SACEWICZ Tomasz is director of the company, appointed by deed of 07-06-2024.2 The company has filed 2 sets of annual accounts, the latest for financial year 2025.3
Company details
Identity
- Enterprise number
- 1010.076.737
- VAT number
- BE 1010.076.737
- Peppol ID
- 0208:1010076737
- Other Peppol ID
- 9925:BE1010076737
- Legal form
- Private limited company
- Status
- Active, normal situation
- Founded
- 05-06-2024
- Financial year
- ends on 31 December
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- First Wednesday of June at 17:00deed of 07-06-2024 (in Dutch)
- Peppol
- Reachable since 04-02-2025Follow this company and you will hear the next morning if it leaves the Peppol register.
- Name
- TS Engineering in Dutch
- Entity type
- Legal entity
- Name clauseThe company operates under this name according to its articles.
- TS Engineeringdeed of 07-06-2024 (in Dutch)
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Vlaams Gewest”deed of 07-06-2024 (in Dutch)
Activities
NACEBEL 202571121
Engineering and related technical consultancy, excluding land surveyors main activity
Codes under NACEBEL 2008
71121
Engineering activities main activity
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “Apparatenbouw allerhande,het ontwerpen en opvolgen van industriële projecten,alle advies- en dienstverlenende activiteiten met betrekking…”deed of 07-06-2024 (in Dutch)
47 activities
- Apparatenbouw allerhande,het ontwerpen en opvolgen van industriële projecten,alle advies- en dienstverlenende activiteiten met betrekking tot informatica en automatisering;
- Het aannemen,uitvoeren of laten uitvoeren van elektriciteitswerken voor gebouwen,het plaatsen van verlichting,drijfkracht en telefoon voor gebouwen,de uitvoering van allerhande werkzaamheden in verband met industriële elektriciteit,elektrisch onderhoud en automatisatie;
- De herstelling en onderhoud van elektrisch en radio-elektrisch materiaal,automatische verdelers en mechanische spelen;
- De plaatsing/herstelling en het onderhoud van pneumatische installaties,hydraulische installaties en installaties van luchtconditionering;
- De groot- en kleinhandel in,de import en export van elektrische toestellen,elektronische componenten,batterijen,diverse bouwmaterialen,elektrisch gereedschap en machines,kabels en buizen,telecommunicatiemiddelen,computers en toebehoren;
- De uitbating van algemene detailhandel;
- Bijstand bij de installatie van zonnepanelen,plaatsen van laadpalen zowel bij particulieren als voor industriële doeleinden (werken aan machines);
- Vervaardiging en assemblage van motorvoertuigen,aanhangwagens en opleggers;
- Groot- en detailhandel in en onderhoud en reparatie van motorvoertuigen en motorfietsen;
- Overige gespecialiseerde wetenschappelijke en technische activiteiten;
- Industrieel design en productontwikkeling;
- Terbeschikkingstelling van personeel;
- Consulting/plaatsing van andere engineers.
- Ontwerpen,montage en onderhoud van systemen voor de continue bewaking van industriële gebouwen;
- Handelsbemiddeling in elektrische en elektronisch materieel,inclusief installatiemateriaal voor industrieel gebruik;
- Handelsbemiddeling in loodgietermateriaal,elektrisch installatiemateriaal voor huishoudelijk gebruik en verwarmingsinstallaties;
- Toezien op de bouwwerkzaamheden (ruwbouw,installatie,afwerking,enzovoort);
- Ontwerpen,montage en onderhoud van geautomatiseerde fabrieken,bestaande uit diverse machines en besturingsmechanismen en uit centrale bewakingsapparatuur
- Activiteiten van systeemintegrators
- Al dan niet permanent verwerken van gegevens met behulp van een eigen programma of een programma van de klant: invoeren van gegevens,volledige verwerking van gegevens
- Het uitoefenen van activiteiten als ingenieur,technisch adviseur,doch met uitsluiting van landmeter;
- Het technisch onderzoek,expertisen,zowel privé als gerechterlijk;
- Management activiteiten van holdings: tussenkomen in het dagelijks bestuur;
- Vertegenwoordigen van bedrijven op grond van bezit van of controle over het maatschappelijk kapitaal,enzovoort;
- Op lange termijn aanhouden van aandelen die afkomstig zijn van verschillende andere bedrijven uit verscheidene economische sectoren;
- Overige adviesbureaus op het gebied van bedrijfsbeheer;
- Adviesbureaus op het gebied van bedrijfsvoering;
- Verlenen van adviezen en hulp aan het bedrijfsleven en de overheid op het gebied van planning,organisatie,efficiëntie en toezicht,het verschaffen van informatie aan de bedrijfsleiding;
- Overige zakelijke dienstverlening,niet eerder genoemd;
- Het geven van coaching in het bedrijfsleven als aan studenten;
- Het waarnemen van bestuursopdrachten,het uitoefenen van mandaten en functies;
- Het verwerven beheren en verkopen van participaties. Zij kan deelnemen aan het bestuur en toezicht van ondernemingen waarin zij al dan niet participeert;
- Het beheer van onroerend vermogen in de ruimst mogelijke zin,zoals de aankoop en verkoop,de verhuring en verkaveling van alle onroerende goederen,het bouwen,verbouwen en verpachten ervan,kredieten en leningen aangaan en toestaan,zich voor derden borgstellen door haar goederen in hypotheek of in pand te geven,inclusief de eigen handelszaak;
- Het organiseren van en verzorgen van evenementen,banketten,cocktails,lunches,recepties,enzovoort;
- Consultancy,het verlenen en uitvoeren van financiële,bedrijfseconomische en juridische adviezen in de meest ruime zin,met inbegrip van het adviseren en begeleiden van beheersbeslissingen;
- Onderneming voor het beheer van beleggingen en vermogens met uitzondering van zulk beheer voor rekening van derden.
- De organisatie van allerlei evenementen;
- Het organiseren van voordrachten,contracten,voorstellingen en evenementen en dit zowel op cultureel,sportief als op recreatief gebied;
- Het rechtstreeks of onrechtstreeks deelnemen in of het beheer voeren over ondernemingen,verenigingen of vennootschappen die eenzelfde of gelijkaardig voorwerp nastreven;
- Het verlenen van strategische,technische,financieel en bedrijfseconomisch advies aan ondernemingen op gebied van management,engineering,marketing en investeringen;
- Het besturen,begeleiden en adviseren van ondernemingen en vennootschappen;
- Verhuur van niet-residentiële gebouwen zoals kantoorgebouwen,handelspanden,tentoonstellingsruimtes,enzovoort;
- Onderneming voor het beheer van beleggingen en vermogens met uitzondering van zulk beheer voor rekening van derden;
- Patrimoniumvennootschap: onroerende en roerende goederen en rechten onder gelijk welke vorm verwerven,beheren,valoriseren,en vervreemden. Zij mag onroerende goederen,gebouwde of ongebouwde,gemeubelde of ongemeubelde,aankopen,verkavelen,huren,(doen) bouwen,(doen) verbouwen,uitrusten,afbreken,renoveren,verhuren,verkopen,met inbegrip van de onroerende leasing. Zij mag investeringsgoederen,materieel,benodigd voor gelijk welke activiteit,onder gelijk welke vorm verwerven en verhuren. Zij mag haar onroerende goederen in hypotheek geven en al haar andere goederen als borg stellen voor alle leningen,kredietopeningen en andere verbintenissen door haarzelf of door derden aangegaan;
- Het toestaan van leningen,zich borgstellen en onroerende goederen in pand geven of hypothekeren voor verbintenissen door derde personen of vennootschappen en ondernemingen aangegaan;
- Het verstrekken van inlichtingen en adviezen verband houdende met belegging,het beheer,de immobiliën en immobiliën van vermogens voor rekening van derden,dit in de ruimste zin van het woord;
- Onderneming in roerende goederen en onroerende goederen.
Registered office and establishments
1 establishment| Establishment | Since | Unit number |
|---|---|---|
| Hoeve-ter-Bekelaan 10 registered office 2550 Kontich | 05-06-2024 | 2.361.396.209 |
Buildings and parcels at the address
- Ground area
- 332 m²
- Buildings
- 94 m²
- Volume, LiDAR
- 436 m³
- Tallest building
- 7.3 m
Buildings to scale, each on its own parcel
Parcels
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 11602E0105/00L000 | 332 m² | 1 · 93 m² | 7.3 m · 2 |