US Stock MarketDetailed Quotes

APTV Aptiv PLC

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  • 58.540
  • -0.350-0.59%
Close Dec 12 16:00 ET
13.76BMarket Cap6.52P/E (TTM)

Aptiv PLC Key Stats

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(Q3)Sep 30, 2024
(Q2)Jun 30, 2024
(Q1)Mar 31, 2024
(FY)Dec 31, 2023
(Q4)Dec 31, 2023
(Q3)Sep 30, 2023
(Q2)Jun 30, 2023
(Q1)Mar 31, 2023
(FY)Dec 31, 2022
(Q4)Dec 31, 2022
Assets
Current assets
Cash, cash equivalents and short term investments
2.05%1.85B
65.67%2.16B
-14.45%941M
7.12%1.64B
7.12%1.64B
-62.72%1.81B
-72.12%1.3B
-77.45%1.1B
-51.23%1.53B
-51.23%1.53B
-Cash and cash equivalents
-41.70%1.05B
8.22%1.41B
-14.45%941M
7.12%1.64B
7.12%1.64B
-62.72%1.81B
-72.12%1.3B
-77.45%1.1B
-51.23%1.53B
-51.23%1.53B
-Short-term investments
--791M
--748M
----
----
----
----
----
----
----
----
Receivables
2.15%4B
-1.89%3.95B
4.02%3.98B
5.39%3.87B
5.39%3.87B
8.60%3.92B
21.82%4.03B
15.54%3.83B
21.11%3.67B
21.11%3.67B
-Accounts receivable
0.16%3.65B
-3.67%3.59B
2.47%3.65B
3.29%3.55B
3.29%3.55B
8.35%3.65B
23.15%3.73B
16.70%3.56B
23.31%3.43B
23.31%3.43B
-Notes receivable
-16.67%5M
-33.33%4M
0.00%6M
12.50%9M
12.50%9M
20.00%6M
-14.29%6M
-14.29%6M
-50.00%8M
-50.00%8M
-Taxes receivable
31.75%278M
17.62%287M
17.49%262M
25.60%260M
25.60%260M
-10.21%211M
-9.29%244M
-11.51%223M
-10.78%207M
-10.78%207M
-Other receivables
23.08%64M
43.48%66M
77.14%62M
129.17%55M
129.17%55M
--52M
--46M
--35M
--24M
--24M
Inventory
4.85%2.55B
-0.42%2.37B
-4.59%2.37B
1.07%2.37B
1.07%2.37B
5.46%2.43B
0.76%2.38B
7.48%2.49B
16.19%2.34B
16.19%2.34B
Prepaid assets
8.14%93M
6.82%94M
8.16%106M
18.29%97M
18.29%97M
22.86%86M
15.79%88M
11.36%98M
18.84%82M
18.84%82M
Current deferred assets
28.07%146M
54.21%165M
45.26%138M
35.56%122M
35.56%122M
15.15%114M
0.00%107M
-11.21%95M
-18.18%90M
-18.18%90M
Other current assets
-40.00%12M
-33.33%12M
-51.85%13M
-40.00%15M
-40.00%15M
-28.57%20M
-37.93%18M
-10.00%27M
-26.47%25M
-26.47%25M
Total current assets
2.33%8.69B
9.38%8.83B
-0.44%7.69B
5.95%8.25B
5.95%8.25B
-22.70%8.49B
-23.55%8.07B
-28.30%7.73B
-7.73%7.78B
-7.73%7.78B
Non current assets
Net PPE
5.04%4.3B
4.53%4.25B
7.67%4.29B
9.60%4.33B
9.60%4.33B
14.79%4.09B
12.06%4.06B
8.61%3.99B
7.32%3.95B
7.32%3.95B
-Gross PPE
5.04%4.3B
4.53%4.25B
7.67%4.29B
11.40%8.94B
11.40%8.94B
14.79%4.09B
12.06%4.06B
8.61%3.99B
8.52%8.03B
8.52%8.03B
-Accumulated depreciation
----
----
----
-13.14%-4.62B
-13.14%-4.62B
----
----
----
-9.71%-4.08B
-9.71%-4.08B
Goodwill and other intangible assets
-1.21%7.41B
-3.75%7.34B
-2.58%7.44B
-1.83%7.55B
-1.83%7.55B
143.38%7.5B
133.38%7.63B
124.30%7.63B
121.32%7.69B
121.32%7.69B
-Goodwill
1.91%5.17B
-1.21%5.08B
0.22%5.11B
0.88%5.15B
0.88%5.15B
123.09%5.07B
114.88%5.14B
105.69%5.1B
103.35%5.11B
103.35%5.11B
-Other intangible assets
-7.76%2.24B
-9.01%2.26B
-8.21%2.33B
-7.20%2.4B
-7.20%2.4B
200.62%2.42B
183.90%2.49B
174.24%2.53B
168.15%2.59B
168.15%2.59B
Investments and advances
8.73%1.69B
-1.71%1.61B
-14.41%1.47B
-16.55%1.51B
-16.55%1.51B
-15.87%1.56B
-15.80%1.64B
-14.81%1.71B
-4.54%1.81B
-4.54%1.81B
Non current accounts receivable
20.59%123M
27.72%129M
31.40%113M
36.00%102M
36.00%102M
200.00%102M
206.06%101M
75.51%86M
56.25%75M
56.25%75M
Financial assets
-11.11%16M
-42.86%20M
3.70%28M
64.29%23M
64.29%23M
80.00%18M
483.33%35M
68.75%27M
366.67%14M
366.67%14M
Non current deferred assets
32.38%2.4B
478.81%2.43B
501.96%2.46B
490.16%2.52B
490.16%2.52B
451.06%1.81B
22.09%420M
16.86%409M
23.41%427M
23.41%427M
Other non current assets
0.00%144M
1.43%142M
14.18%153M
8.57%152M
8.57%152M
20.00%144M
12.00%140M
4.69%134M
8.53%140M
8.53%140M
Total non current assets
5.63%16.08B
13.52%15.92B
14.02%15.95B
14.75%16.18B
14.75%16.18B
69.35%15.22B
50.01%14.03B
45.29%13.99B
47.32%14.1B
47.32%14.1B
Total assets
4.45%24.77B
12.01%24.75B
8.88%23.64B
11.62%24.43B
11.62%24.43B
18.73%23.71B
11.00%22.1B
6.43%21.72B
21.53%21.88B
21.53%21.88B
Liabilities
Current liabilities
Payables
-3.99%3.11B
-4.93%3.05B
-3.94%3.05B
-0.45%3.33B
-0.45%3.33B
11.90%3.24B
12.10%3.21B
4.51%3.17B
7.32%3.34B
7.32%3.34B
-accounts payable
-2.19%2.99B
-3.73%2.92B
-3.44%2.89B
0.03%3.15B
0.03%3.15B
10.13%3.06B
10.15%3.03B
2.96%3B
6.67%3.15B
6.67%3.15B
-Total tax payable
-34.64%117M
-25.42%132M
-10.86%156M
-6.91%175M
-6.91%175M
58.41%179M
65.42%177M
41.13%175M
19.75%188M
19.75%188M
-Dividends payable
----
----
----
--0
--0
--0
--0
0.00%3M
0.00%3M
0.00%3M
Current accrued expenses
-1.21%982M
1.77%978M
7.48%1.03B
-0.10%1.03B
-0.10%1.03B
9.59%994M
8.10%961M
13.18%962M
26.63%1.03B
26.63%1.03B
Current debt and capital lease obligation
786.54%1.38B
988.44%1.6B
964.24%1.61B
-7.14%130M
-7.14%130M
39.29%156M
30.09%147M
15.27%151M
40.00%140M
40.00%140M
-Current debt
2,823.26%1.26B
3,886.49%1.48B
3,204.44%1.49B
-84.00%4M
-84.00%4M
168.75%43M
117.65%37M
28.57%45M
212.50%25M
212.50%25M
-Current capital lease obligation
11.50%126M
13.64%125M
13.21%120M
9.57%126M
9.57%126M
17.71%113M
14.58%110M
10.42%106M
25.00%115M
25.00%115M
Current deferred liabilities
27.52%190M
24.67%187M
38.97%189M
6.98%184M
6.98%184M
93.51%149M
158.62%150M
91.55%136M
107.23%172M
107.23%172M
Other current liabilities
105.26%39M
-54.17%11M
----
-79.31%6M
-79.31%6M
-67.80%19M
-36.84%24M
100.00%8M
123.08%29M
123.08%29M
Current liabilities
23.59%5.8B
28.74%5.91B
32.12%5.96B
-1.17%4.81B
-1.17%4.81B
13.73%4.7B
14.18%4.59B
8.73%4.51B
15.64%4.87B
15.64%4.87B
Non current liabilities
Long term provisions
0.00%3M
0.00%3M
0.00%3M
200.00%3M
200.00%3M
200.00%3M
200.00%3M
-25.00%3M
-75.00%1M
-75.00%1M
Long term debt and capital lease obligation
27.29%8.7B
-13.33%5.94B
-24.38%5.16B
-2.40%6.66B
-2.40%6.66B
2.66%6.84B
1.30%6.86B
0.32%6.83B
56.34%6.82B
56.34%6.82B
-Long term debt
29.04%8.28B
-15.01%5.5B
-27.07%4.72B
-3.92%6.2B
-3.92%6.2B
1.31%6.42B
0.67%6.48B
-0.46%6.47B
58.86%6.45B
58.86%6.45B
-Long term capital lease obligation
0.48%421M
15.30%437M
24.51%442M
23.86%462M
23.86%462M
28.92%419M
13.47%379M
17.16%355M
22.70%373M
22.70%373M
Non current deferred liabilities
-34.34%304M
-15.14%398M
-16.49%400M
-16.33%410M
-16.33%410M
240.44%463M
225.69%469M
215.13%479M
220.26%490M
220.26%490M
Non current accrued expenses
4.17%50M
-15.79%48M
19.44%43M
24.32%46M
24.32%46M
50.00%48M
67.65%57M
-2.70%36M
-7.50%37M
-7.50%37M
Employee benefits
10.61%417M
6.75%411M
13.14%422M
17.60%421M
17.60%421M
-6.91%377M
-9.84%385M
-15.80%373M
-19.55%358M
-19.55%358M
Derivative product liabilities
700.00%32M
157.14%18M
--0
-85.71%1M
-85.71%1M
-87.50%4M
-75.86%7M
--0
0.00%7M
0.00%7M
Other non current liabilities
-1.49%66M
25.00%70M
25.45%69M
36.00%68M
36.00%68M
19.64%67M
-6.67%56M
-6.78%55M
-32.43%50M
-32.43%50M
Total non current liabilities
22.94%9.76B
-11.44%7.07B
-21.01%6.27B
-1.89%7.78B
-1.89%7.78B
6.45%7.94B
5.00%7.99B
3.63%7.94B
51.27%7.93B
51.27%7.93B
Total liabilities
23.18%15.57B
3.22%12.98B
-1.76%12.23B
-1.62%12.58B
-1.62%12.58B
9.04%12.64B
8.17%12.58B
5.42%12.44B
35.40%12.79B
35.40%12.79B
Shareholders'equity
Share capital
-33.33%2M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
-common stock
-33.33%2M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
0.00%3M
-Preferred stock
--0
--0
--0
--0
--0
--0
--0
--0
--0
--0
Retained earnings
-10.48%6.73B
42.56%8.4B
37.91%7.85B
45.54%8.16B
45.54%8.16B
39.94%7.52B
15.80%5.89B
10.49%5.69B
10.46%5.61B
10.46%5.61B
Paid-in capital
-27.08%2.94B
-1.35%3.95B
-0.10%3.97B
0.98%4.03B
0.98%4.03B
1.61%4.03B
1.32%4B
1.64%3.97B
1.27%3.99B
1.27%3.99B
Gains losses not affecting retained earnings
-1.93%-794M
-32.93%-884M
-2.35%-698M
18.46%-645M
18.46%-645M
32.32%-779M
29.41%-665M
-2.56%-682M
-17.71%-791M
-17.71%-791M
Total stockholders'equity
-17.59%8.88B
24.21%11.47B
23.79%11.12B
31.09%11.55B
31.09%11.55B
31.52%10.78B
13.99%9.23B
6.99%8.98B
5.53%8.81B
5.53%8.81B
Noncontrolling interests
7.12%316M
4.48%303M
3.46%299M
3.86%296M
3.86%296M
58.60%295M
58.47%290M
41.67%289M
33.18%285M
33.18%285M
Total equity
-16.93%9.2B
23.61%11.77B
23.16%11.42B
30.24%11.84B
30.24%11.84B
32.12%11.07B
14.97%9.52B
7.81%9.27B
6.23%9.09B
6.23%9.09B
Currency Unit
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
Accounting Standards
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
Audit Opinions
--
--
--
Unqualified Opinion
--
--
--
--
Unqualified Opinion
--
(Q3)Sep 30, 2024(Q2)Jun 30, 2024(Q1)Mar 31, 2024(FY)Dec 31, 2023(Q4)Dec 31, 2023(Q3)Sep 30, 2023(Q2)Jun 30, 2023(Q1)Mar 31, 2023(FY)Dec 31, 2022(Q4)Dec 31, 2022
Assets
Current assets
Cash, cash equivalents and short term investments 2.05%1.85B65.67%2.16B-14.45%941M7.12%1.64B7.12%1.64B-62.72%1.81B-72.12%1.3B-77.45%1.1B-51.23%1.53B-51.23%1.53B
-Cash and cash equivalents -41.70%1.05B8.22%1.41B-14.45%941M7.12%1.64B7.12%1.64B-62.72%1.81B-72.12%1.3B-77.45%1.1B-51.23%1.53B-51.23%1.53B
-Short-term investments --791M--748M--------------------------------
Receivables 2.15%4B-1.89%3.95B4.02%3.98B5.39%3.87B5.39%3.87B8.60%3.92B21.82%4.03B15.54%3.83B21.11%3.67B21.11%3.67B
-Accounts receivable 0.16%3.65B-3.67%3.59B2.47%3.65B3.29%3.55B3.29%3.55B8.35%3.65B23.15%3.73B16.70%3.56B23.31%3.43B23.31%3.43B
-Notes receivable -16.67%5M-33.33%4M0.00%6M12.50%9M12.50%9M20.00%6M-14.29%6M-14.29%6M-50.00%8M-50.00%8M
-Taxes receivable 31.75%278M17.62%287M17.49%262M25.60%260M25.60%260M-10.21%211M-9.29%244M-11.51%223M-10.78%207M-10.78%207M
-Other receivables 23.08%64M43.48%66M77.14%62M129.17%55M129.17%55M--52M--46M--35M--24M--24M
Inventory 4.85%2.55B-0.42%2.37B-4.59%2.37B1.07%2.37B1.07%2.37B5.46%2.43B0.76%2.38B7.48%2.49B16.19%2.34B16.19%2.34B
Prepaid assets 8.14%93M6.82%94M8.16%106M18.29%97M18.29%97M22.86%86M15.79%88M11.36%98M18.84%82M18.84%82M
Current deferred assets 28.07%146M54.21%165M45.26%138M35.56%122M35.56%122M15.15%114M0.00%107M-11.21%95M-18.18%90M-18.18%90M
Other current assets -40.00%12M-33.33%12M-51.85%13M-40.00%15M-40.00%15M-28.57%20M-37.93%18M-10.00%27M-26.47%25M-26.47%25M
Total current assets 2.33%8.69B9.38%8.83B-0.44%7.69B5.95%8.25B5.95%8.25B-22.70%8.49B-23.55%8.07B-28.30%7.73B-7.73%7.78B-7.73%7.78B
Non current assets
Net PPE 5.04%4.3B4.53%4.25B7.67%4.29B9.60%4.33B9.60%4.33B14.79%4.09B12.06%4.06B8.61%3.99B7.32%3.95B7.32%3.95B
-Gross PPE 5.04%4.3B4.53%4.25B7.67%4.29B11.40%8.94B11.40%8.94B14.79%4.09B12.06%4.06B8.61%3.99B8.52%8.03B8.52%8.03B
-Accumulated depreciation -------------13.14%-4.62B-13.14%-4.62B-------------9.71%-4.08B-9.71%-4.08B
Goodwill and other intangible assets -1.21%7.41B-3.75%7.34B-2.58%7.44B-1.83%7.55B-1.83%7.55B143.38%7.5B133.38%7.63B124.30%7.63B121.32%7.69B121.32%7.69B
-Goodwill 1.91%5.17B-1.21%5.08B0.22%5.11B0.88%5.15B0.88%5.15B123.09%5.07B114.88%5.14B105.69%5.1B103.35%5.11B103.35%5.11B
-Other intangible assets -7.76%2.24B-9.01%2.26B-8.21%2.33B-7.20%2.4B-7.20%2.4B200.62%2.42B183.90%2.49B174.24%2.53B168.15%2.59B168.15%2.59B
Investments and advances 8.73%1.69B-1.71%1.61B-14.41%1.47B-16.55%1.51B-16.55%1.51B-15.87%1.56B-15.80%1.64B-14.81%1.71B-4.54%1.81B-4.54%1.81B
Non current accounts receivable 20.59%123M27.72%129M31.40%113M36.00%102M36.00%102M200.00%102M206.06%101M75.51%86M56.25%75M56.25%75M
Financial assets -11.11%16M-42.86%20M3.70%28M64.29%23M64.29%23M80.00%18M483.33%35M68.75%27M366.67%14M366.67%14M
Non current deferred assets 32.38%2.4B478.81%2.43B501.96%2.46B490.16%2.52B490.16%2.52B451.06%1.81B22.09%420M16.86%409M23.41%427M23.41%427M
Other non current assets 0.00%144M1.43%142M14.18%153M8.57%152M8.57%152M20.00%144M12.00%140M4.69%134M8.53%140M8.53%140M
Total non current assets 5.63%16.08B13.52%15.92B14.02%15.95B14.75%16.18B14.75%16.18B69.35%15.22B50.01%14.03B45.29%13.99B47.32%14.1B47.32%14.1B
Total assets 4.45%24.77B12.01%24.75B8.88%23.64B11.62%24.43B11.62%24.43B18.73%23.71B11.00%22.1B6.43%21.72B21.53%21.88B21.53%21.88B
Liabilities
Current liabilities
Payables -3.99%3.11B-4.93%3.05B-3.94%3.05B-0.45%3.33B-0.45%3.33B11.90%3.24B12.10%3.21B4.51%3.17B7.32%3.34B7.32%3.34B
-accounts payable -2.19%2.99B-3.73%2.92B-3.44%2.89B0.03%3.15B0.03%3.15B10.13%3.06B10.15%3.03B2.96%3B6.67%3.15B6.67%3.15B
-Total tax payable -34.64%117M-25.42%132M-10.86%156M-6.91%175M-6.91%175M58.41%179M65.42%177M41.13%175M19.75%188M19.75%188M
-Dividends payable --------------0--0--0--00.00%3M0.00%3M0.00%3M
Current accrued expenses -1.21%982M1.77%978M7.48%1.03B-0.10%1.03B-0.10%1.03B9.59%994M8.10%961M13.18%962M26.63%1.03B26.63%1.03B
Current debt and capital lease obligation 786.54%1.38B988.44%1.6B964.24%1.61B-7.14%130M-7.14%130M39.29%156M30.09%147M15.27%151M40.00%140M40.00%140M
-Current debt 2,823.26%1.26B3,886.49%1.48B3,204.44%1.49B-84.00%4M-84.00%4M168.75%43M117.65%37M28.57%45M212.50%25M212.50%25M
-Current capital lease obligation 11.50%126M13.64%125M13.21%120M9.57%126M9.57%126M17.71%113M14.58%110M10.42%106M25.00%115M25.00%115M
Current deferred liabilities 27.52%190M24.67%187M38.97%189M6.98%184M6.98%184M93.51%149M158.62%150M91.55%136M107.23%172M107.23%172M
Other current liabilities 105.26%39M-54.17%11M-----79.31%6M-79.31%6M-67.80%19M-36.84%24M100.00%8M123.08%29M123.08%29M
Current liabilities 23.59%5.8B28.74%5.91B32.12%5.96B-1.17%4.81B-1.17%4.81B13.73%4.7B14.18%4.59B8.73%4.51B15.64%4.87B15.64%4.87B
Non current liabilities
Long term provisions 0.00%3M0.00%3M0.00%3M200.00%3M200.00%3M200.00%3M200.00%3M-25.00%3M-75.00%1M-75.00%1M
Long term debt and capital lease obligation 27.29%8.7B-13.33%5.94B-24.38%5.16B-2.40%6.66B-2.40%6.66B2.66%6.84B1.30%6.86B0.32%6.83B56.34%6.82B56.34%6.82B
-Long term debt 29.04%8.28B-15.01%5.5B-27.07%4.72B-3.92%6.2B-3.92%6.2B1.31%6.42B0.67%6.48B-0.46%6.47B58.86%6.45B58.86%6.45B
-Long term capital lease obligation 0.48%421M15.30%437M24.51%442M23.86%462M23.86%462M28.92%419M13.47%379M17.16%355M22.70%373M22.70%373M
Non current deferred liabilities -34.34%304M-15.14%398M-16.49%400M-16.33%410M-16.33%410M240.44%463M225.69%469M215.13%479M220.26%490M220.26%490M
Non current accrued expenses 4.17%50M-15.79%48M19.44%43M24.32%46M24.32%46M50.00%48M67.65%57M-2.70%36M-7.50%37M-7.50%37M
Employee benefits 10.61%417M6.75%411M13.14%422M17.60%421M17.60%421M-6.91%377M-9.84%385M-15.80%373M-19.55%358M-19.55%358M
Derivative product liabilities 700.00%32M157.14%18M--0-85.71%1M-85.71%1M-87.50%4M-75.86%7M--00.00%7M0.00%7M
Other non current liabilities -1.49%66M25.00%70M25.45%69M36.00%68M36.00%68M19.64%67M-6.67%56M-6.78%55M-32.43%50M-32.43%50M
Total non current liabilities 22.94%9.76B-11.44%7.07B-21.01%6.27B-1.89%7.78B-1.89%7.78B6.45%7.94B5.00%7.99B3.63%7.94B51.27%7.93B51.27%7.93B
Total liabilities 23.18%15.57B3.22%12.98B-1.76%12.23B-1.62%12.58B-1.62%12.58B9.04%12.64B8.17%12.58B5.42%12.44B35.40%12.79B35.40%12.79B
Shareholders'equity
Share capital -33.33%2M0.00%3M0.00%3M0.00%3M0.00%3M0.00%3M0.00%3M0.00%3M0.00%3M0.00%3M
-common stock -33.33%2M0.00%3M0.00%3M0.00%3M0.00%3M0.00%3M0.00%3M0.00%3M0.00%3M0.00%3M
-Preferred stock --0--0--0--0--0--0--0--0--0--0
Retained earnings -10.48%6.73B42.56%8.4B37.91%7.85B45.54%8.16B45.54%8.16B39.94%7.52B15.80%5.89B10.49%5.69B10.46%5.61B10.46%5.61B
Paid-in capital -27.08%2.94B-1.35%3.95B-0.10%3.97B0.98%4.03B0.98%4.03B1.61%4.03B1.32%4B1.64%3.97B1.27%3.99B1.27%3.99B
Gains losses not affecting retained earnings -1.93%-794M-32.93%-884M-2.35%-698M18.46%-645M18.46%-645M32.32%-779M29.41%-665M-2.56%-682M-17.71%-791M-17.71%-791M
Total stockholders'equity -17.59%8.88B24.21%11.47B23.79%11.12B31.09%11.55B31.09%11.55B31.52%10.78B13.99%9.23B6.99%8.98B5.53%8.81B5.53%8.81B
Noncontrolling interests 7.12%316M4.48%303M3.46%299M3.86%296M3.86%296M58.60%295M58.47%290M41.67%289M33.18%285M33.18%285M
Total equity -16.93%9.2B23.61%11.77B23.16%11.42B30.24%11.84B30.24%11.84B32.12%11.07B14.97%9.52B7.81%9.27B6.23%9.09B6.23%9.09B
Currency Unit USDUSDUSDUSDUSDUSDUSDUSDUSDUSD
Accounting Standards US-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAP
Audit Opinions ------Unqualified Opinion--------Unqualified Opinion--
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