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Turkish companies generating the most revenue per employee
Revenue per employee is a rough measurement of how much money each employee generates. Turkish companies in the list below have the highest revenue per employee.
Symbol | Revenue / employees FY | Price | Change % | Volume | Rel Volume | Market cap | P/E | EPS dil TTM | EPS dil growth TTM YoY | Div yield % TTM | Sector | Analyst Rating |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
 ULUUNULUSOY UN SANAYI | 41.27 M TRY | 6.37 TRY | +1.43% | 5.78 M | 0.51 | 4.68 B TRY | — | −1.89 TRY | −506.73% | 4.44% | Process industries | — |
 AYGAZAYGAZ | 39.1 M TRY | 174.0 TRY | +6.75% | 499.4 K | 1.25 | 35.83 B TRY | 11.19 | 15.56 TRY | −40.37% | 4.20% | Utilities | Strong buy |
 ISMENIS Y. MEN. DEG. | 35.29 M TRY | 40.20 TRY | +4.20% | 6.42 M | 1.09 | 57.87 B TRY | 34.43 | 1.17 TRY | −81.49% | 2.76% | Finance | — |
 AKSENAKSA ENERJI | 27.74 M TRY | 33.62 TRY | +2.13% | 4.27 M | 0.94 | 40.37 B TRY | 10.26 | 3.28 TRY | −5.12% | 3.96% | Utilities | Strong buy |
 ARASEDOGU ARAS ENERJI | 25.86 M TRY | 49.94 TRY | +1.30% | 625.87 K | 0.45 | 12.32 B TRY | 3.96 | 12.62 TRY | +38.03% | 1.85% | Utilities | — |
 PETKMPETKIM | 25.36 M TRY | 17.62 TRY | +2.80% | 36.07 M | 0.71 | 43.44 B TRY | 10.51 | 1.68 TRY | +20.34% | 0.00% | Process industries | Neutral |
| MMOGANMOGAN ENERJI | 24.66 M TRY | 10.01 TRY | +2.14% | 4.78 M | 0.89 | 23.91 B TRY | — | — | — | 0.00% | Utilities | — |
 AKBNKAKBANK | 23.89 M TRY | 56.45 TRY | +8.14% | 118.13 M | 1.32 | 271.44 B TRY | 6.09 | 9.26 TRY | −34.27% | 3.67% | Finance | Buy |
 VAKBNVAKIFLAR BANKASI | 22.54 M TRY | 24.84 TRY | +4.02% | 31.66 M | 1.28 | 236.79 B TRY | 5.11 | 4.87 TRY | +54.42% | 0.00% | Finance | Buy |
 GUBRFGUBRE FABRIK. | 21.7 M TRY | 214.3 TRY | +2.88% | 6.75 M | 1.03 | 69.57 B TRY | — | −5.32 TRY | −488.72% | 0.00% | Process industries | — |
 TOASOTOFAS OTO. FAB. | 21.62 M TRY | 199.8 TRY | +4.61% | 4.29 M | 1.23 | 95.5 B TRY | 14.22 | 14.05 TRY | −56.00% | 10.47% | Consumer durables | Strong buy |
 YKBNKYAPI VE KREDI BANK. | 20.38 M TRY | 28.00 TRY | +6.63% | 355.24 M | 1.40 | 221.82 B TRY | 5.67 | 4.94 TRY | −36.92% | 4.60% | Finance | Buy |
 TTRAKTURK TRAKTOR | 19.89 M TRY | 740.5 TRY | +0.68% | 228.04 K | 0.61 | 73.6 B TRY | 9.67 | 76.57 TRY | −12.64% | 11.41% | Producer manufacturing | Buy |
 ISDMRISKENDERUN DEMIR CELIK | 19.55 M TRY | 37.32 TRY | +3.38% | 1.97 M | 0.68 | 104.69 B TRY | 7.56 | 4.94 TRY | — | 1.39% | Non-energy minerals | Strong buy |
| EENERYENERYA ENERJI | 19.21 M TRY | 274.75 TRY | +0.73% | 349.18 K | 0.54 | 39.55 B TRY | 8.59 | 31.99 TRY | — | 0.13% | Utilities | — |
 AKCNSAKCANSA | 18.63 M TRY | 159.5 TRY | +2.51% | 639.22 K | 0.87 | 29.79 B TRY | 44.58 | 3.58 TRY | −78.78% | 3.86% | Non-energy minerals | Strong buy |
| AAHGAZAHLATCI DOGALGAZ | 17.98 M TRY | 19.49 TRY | +0.31% | 3.55 M | 0.61 | 50.52 B TRY | 22.75 | 0.86 TRY | −17.62% | 0.10% | Utilities | — |
 IZMDCIZMIR DEMIR CELIK | 17.82 M TRY | 5.23 TRY | +3.56% | 3.28 M | 0.93 | 7.58 B TRY | — | −0.59 TRY | −513.47% | 0.00% | Non-energy minerals | — |
 GARANGARANTI BANKASI | 17.73 M TRY | 114.9 TRY | +5.41% | 28.95 M | 1.08 | 457.8 B TRY | 5.06 | 22.72 TRY | +24.04% | 2.86% | Finance | Buy |
 FROTOFORD OTOSAN | 17.38 M TRY | 1,015.0 TRY | +2.53% | 1.15 M | 0.75 | 347.4 B TRY | 7.50 | 135.28 TRY | +42.19% | 7.38% | Consumer durables | Strong buy |
 AKSAAKSA AKRILIK | 16.68 M TRY | 8.88 TRY | +3.02% | 9.08 M | 0.70 | 33.49 B TRY | 44.42 | 0.20 TRY | −75.99% | 4.83% | Process industries | Strong buy |
 TKNSATEKNOSA IC VE DIS TICARET | 16.5 M TRY | 28.52 TRY | +3.94% | 2.39 M | 1.14 | 5.52 B TRY | — | −4.32 TRY | −210.79% | 0.00% | Retail trade | Strong buy |
 BRSANBORUSAN BORU SANAYI | 16.27 M TRY | 451.50 TRY | +3.14% | 635.74 K | 0.52 | 62.05 B TRY | 48.43 | 9.32 TRY | −66.02% | 0.00% | Non-energy minerals | — |
 SELECSELCUK ECZA DEPOSU | 16.22 M TRY | 75.20 TRY | −3.65% | 1.39 M | 0.56 | 48.47 B TRY | — | −2.77 TRY | −153.00% | 0.32% | Distribution services | Buy |
 HALKBT. HALK BANKASI | 15.14 M TRY | 16.12 TRY | +3.93% | 56.67 M | 1.08 | 111.44 B TRY | 5.40 | 2.99 TRY | −1.01% | 0.00% | Finance | Neutral |
 ENJSAENERJISA ENERJI | 14.56 M TRY | 59.20 TRY | +3.05% | 2.71 M | 0.85 | 67.85 B TRY | — | −10.24 TRY | −154.47% | 4.86% | Utilities | Strong buy |
 CMENTCIMENTAS | 14.08 M TRY | 405.00 TRY | +1.25% | 3.87 K | 0.52 | 34.64 B TRY | 185.31 | 2.19 TRY | −88.66% | 0.00% | Non-energy minerals | — |
 KCHOLKOC HOLDING | 13.44 M TRY | 188.9 TRY | +2.89% | 20.35 M | 0.99 | 465.59 B TRY | — | −1.42 TRY | −103.56% | 4.36% | Energy minerals | Strong buy |
 GENILGEN ILAC | 13.11 M TRY | 101.2 TRY | +0.40% | 666.65 K | 0.44 | 30.24 B TRY | — | −0.13 TRY | −104.01% | 1.10% | Health technology | — |
 ICBCTICBC TURKEY BANK | 12.41 M TRY | 13.87 TRY | +5.08% | 1.18 M | 1.19 | 11.35 B TRY | — | −0.08 TRY | −103.92% | 0.00% | Finance | — |
 QNBTRQNB BANK | 12.23 M TRY | 278.00 TRY | −0.54% | 1.47 K | 0.14 | 936.33 B TRY | 26.04 | 10.68 TRY | +17.70% | 0.00% | Finance | — |
 EREGLEREGLI DEMIR CELIK | 11.84 M TRY | 49.78 TRY | +3.75% | 79.74 M | 1.13 | 162.76 B TRY | 8.97 | 5.55 TRY | — | 1.04% | Non-energy minerals | Buy |
 BTCIMBATI CIMENTO | 11.43 M TRY | 137.0 TRY | −0.51% | 403.48 K | 0.38 | 24.31 B TRY | 8.79 | 15.59 TRY | — | 0.00% | Non-energy minerals | — |
 OYAKCOYAK CIMENTO | 11.25 M TRY | 67.20 TRY | +1.59% | 2.88 M | 0.71 | 82.46 B TRY | — | — | — | 0.00% | Non-energy minerals | Strong buy |
 AYDEMAYDEM ENERJI | 11.21 M TRY | 24.20 TRY | +1.94% | 1.08 M | 0.43 | 16.74 B TRY | 4.15 | 5.84 TRY | — | 2.30% | Utilities | Strong buy |
 SASASASA POLYESTER | 11.01 M TRY | 3.91 TRY | +2.62% | 347.65 M | 0.82 | 164.84 B TRY | 5.81 | 0.67 TRY | +311.19% | 0.00% | Process industries | — |
 TMSNTUMOSAN MOTOR VE TRAKTOR | 10.58 M TRY | 111.8 TRY | +2.95% | 812.28 K | 0.68 | 12.49 B TRY | 22.11 | 5.06 TRY | −15.84% | 0.00% | Producer manufacturing | — |
 BUCIMBURSA CIMENTO | 10.1 M TRY | 7.00 TRY | +3.24% | 5.03 M | 0.67 | 10.11 B TRY | 8.74 | 0.80 TRY | −25.66% | 0.98% | Non-energy minerals | — |
 GSRAYGALATASARAY SPORTIF | 10.08 M TRY | 6.93 TRY | +2.06% | 15.27 M | 0.67 | 7.33 B TRY | 2.60 | 2.66 TRY | — | 0.00% | Consumer services | — |
 KERVTKEREVITAS GIDA | 9.79 M TRY | 12.71 TRY | +4.44% | 3.11 M | 0.54 | 8.06 B TRY | 7.66 | 1.66 TRY | +44.87% | 0.00% | Consumer non-durables | — |
 HEKTSHEKTAS | 9.72 M TRY | 3.46 TRY | +2.67% | 112.21 M | 0.69 | 28.41 B TRY | — | −0.40 TRY | −1,167.20% | 0.00% | Process industries | — |
 ALBRKALBARAKA TURK | 9.52 M TRY | 5.99 TRY | +5.83% | 21.17 M | 1.71 | 14.15 B TRY | 2.83 | 2.12 TRY | +40.01% | 0.00% | Finance | Strong buy |
 BIZIMBIZIM MAGAZALARI | 9.43 M TRY | 27.42 TRY | +3.55% | 204.67 K | 0.61 | 2.13 B TRY | — | −11.03 TRY | −361.70% | 3.15% | Retail trade | Neutral |
 KENTKENT GIDA | 9.28 M TRY | 854.0 TRY | −0.12% | 2.09 K | 0.47 | 188.1 B TRY | — | −1.87 TRY | −150.35% | 0.00% | Consumer non-durables | — |
 PGSUSPEGASUS | 9.2 M TRY | 222.7 TRY | +1.37% | 9.72 M | 0.94 | 109.85 B TRY | 4.04 | 55.18 TRY | +109.03% | 0.00% | Transportation | Buy |
 THYAOTURK HAVA YOLLARI | 9.03 M TRY | 278.50 TRY | +2.77% | 19.47 M | 0.71 | 373.98 B TRY | 2.10 | 132.59 TRY | +132.74% | 0.00% | Transportation | Strong buy |
| KKAYSEKAYSERI SEKER FABRIKASI | 8.9 M TRY | 18.87 TRY | +2.22% | 1.55 M | 0.82 | 12.71 B TRY | — | −1.74 TRY | −177.28% | 0.00% | Health technology | — |
| AASTORASTOR ENERJI | 8.8 M TRY | 97.85 TRY | +2.30% | 12.76 M | 0.76 | 95.46 B TRY | 20.10 | 4.87 TRY | +30.86% | 1.38% | Producer manufacturing | Strong buy |
 FENERFENERBAHCE FUTBOL | 8.8 M TRY | 108.2 TRY | +2.95% | 1.37 M | 0.54 | 10.4 B TRY | 8.27 | 13.08 TRY | +385.49% | 0.00% | Consumer services | — |
| LLILAKLILA KAGIT | 8.67 M TRY | 26.16 TRY | +2.11% | 3.37 M | 0.55 | 15.12 B TRY | — | — | — | 1.19% | Consumer non-durables | — |
 SAHOLSABANCI HOLDING | 8.6 M TRY | 87.25 TRY | +7.78% | 28 M | 1.29 | 169.87 B TRY | — | −15.23 TRY | −158.03% | 3.64% | Finance | Strong buy |
 ODASODAS ELEKTRIK | 8.58 M TRY | 6.19 TRY | +1.98% | 43.86 M | 0.96 | 8.5 B TRY | — | −2.64 TRY | −177.27% | 0.00% | Utilities | — |
 DYOBYDYO BOYA | 8.09 M TRY | 22.12 TRY | +0.55% | 2.63 M | 1.08 | 6.6 B TRY | 9.09 | 2.43 TRY | — | 0.00% | Process industries | — |
| CCWENECW ENERJI | 7.96 M TRY | 201.2 TRY | +1.56% | 1.27 M | 0.88 | 24.51 B TRY | 372.25 | 0.54 TRY | — | 0.39% | Electronic technology | — |
 TATGDTAT GIDA | 7.78 M TRY | 21.90 TRY | +0.46% | 1.45 M | 1.28 | 2.96 B TRY | — | −5.74 TRY | −397.30% | 0.00% | Consumer non-durables | — |
 GLYHOGLOBAL YAT. HOLDING | 7.63 M TRY | 15.33 TRY | +3.93% | 3.13 M | 0.38 | 9.41 B TRY | 3.99 | 3.84 TRY | +73.32% | 0.83% | Finance | — |
 EGPROEGE PROFIL | 7.62 M TRY | 154.4 TRY | +3.83% | 160.72 K | 0.74 | 12.04 B TRY | 74.03 | 2.09 TRY | −84.67% | 8.76% | Process industries | — |
 OTKAROTOKAR | 7.61 M TRY | 458.75 TRY | +0.82% | 379.78 K | 1.12 | 54.6 B TRY | — | −6.52 TRY | −168.25% | 1.32% | Consumer durables | Strong buy |
 BRISABRISA BRIDGESTONE SABANCI | 7.13 M TRY | 96.20 TRY | +1.21% | 172.46 K | 0.31 | 29 B TRY | 13.05 | 7.37 TRY | −14.99% | 3.57% | Consumer durables | Strong buy |
 SMRTGSMART GUNES ENERJISI TEK. | 6.97 M TRY | 38.10 TRY | +2.31% | 2.11 M | 0.55 | 22.54 B TRY | 37.25 | 1.02 TRY | −22.99% | 0.00% | Electronic technology | — |
 EGEENEGE ENDUSTRI | 6.85 M TRY | 10,570 TRY | +2.13% | 14.83 K | 0.74 | 32.6 B TRY | 88.62 | 119.27 TRY | −66.33% | 1.00% | Producer manufacturing | — |
 VESBEVESTEL BEYAZ ESYA | 6.66 M TRY | 16.77 TRY | +1.64% | 3.04 M | 1.00 | 26.4 B TRY | 19.02 | 0.88 TRY | −59.66% | 4.40% | Consumer durables | Strong buy |
 DOHOLDOGAN HOLDING | 6.58 M TRY | 13.85 TRY | +3.98% | 19.41 M | 0.64 | 34.54 B TRY | — | −1.77 TRY | −148.27% | 0.38% | Retail trade | — |
 KONTRKONTROLMATIK TEKNOLOJI | 6.35 M TRY | 48.52 TRY | +3.23% | 8.69 M | 0.46 | 30.55 B TRY | 47.82 | 1.01 TRY | −20.89% | 0.10% | Utilities | — |
 BOBETBOGAZICI BETON SANAYI | 6.32 M TRY | 20.48 TRY | +3.59% | 3.12 M | 0.67 | 7.51 B TRY | 12.07 | 1.70 TRY | −42.55% | 7.59% | Non-energy minerals | — |
 TUKASTUKAS GIDA | 6.29 M TRY | 6.51 TRY | +2.04% | 5.86 M | 0.52 | 9.39 B TRY | 17.17 | 0.38 TRY | −58.05% | 0.00% | Consumer non-durables | — |
 GESANGIRISIM ELEKTRIK SANAYI | 6.09 M TRY | 50.25 TRY | −2.99% | 13.82 M | 1.86 | 23.83 B TRY | 48.92 | 1.03 TRY | −67.89% | 0.00% | Electronic technology | — |
 SISESISE CAM | 6.05 M TRY | 40.20 TRY | +3.24% | 20.07 M | 0.84 | 115.32 B TRY | 12.34 | 3.26 TRY | −49.47% | 1.84% | Consumer durables | Strong buy |
 VESTLVESTEL | 5.81 M TRY | 58.40 TRY | +3.82% | 3.22 M | 0.89 | 18.87 B TRY | — | −9.56 TRY | −973.25% | 0.00% | Consumer durables | Strong buy |
 ULKERULKER BISKUVI | 5.7 M TRY | 102.30 TRY | +2.51% | 5.86 M | 0.65 | 36.85 B TRY | 5.71 | 17.92 TRY | +299.26% | 0.00% | Consumer non-durables | Strong buy |
 QUAGRQUA GRANITE HAYAL YAPI | 5.65 M TRY | 2.59 TRY | +4.44% | 22.1 M | 1.93 | 6.54 B TRY | — | −0.97 TRY | −306.30% | 0.00% | Non-energy minerals | — |
| BBINHO1000 YATIRIMLAR HOL. | 5.6 M TRY | 281.25 TRY | +3.12% | 202.67 K | 0.44 | 12.82 B TRY | — | −24.79 TRY | −103.53% | 0.00% | Technology services | — |
 GEDIKGEDIK Y. MEN. DEG. | 5.39 M TRY | 7.25 TRY | +2.26% | 559.76 K | 0.72 | 5.09 B TRY | — | −0.04 TRY | −101.68% | 8.30% | Finance | — |
 KORDSKORDSA TEKNIK TEKSTIL | 5.13 M TRY | 70.85 TRY | +1.80% | 556.77 K | 0.86 | 13.54 B TRY | — | −0.47 TRY | −148.05% | 0.00% | Process industries | Strong buy |
 TEZOLEUROPAP TEZOL KAGIT | 4.77 M TRY | 17.25 TRY | +1.29% | 1.58 M | 0.55 | 7.49 B TRY | — | −0.41 TRY | −122.61% | 0.47% | Consumer non-durables | — |
 LRSHOLORAS HOLDING | 4.73 M TRY | 2.08 TRY | +1.96% | 12.25 M | 0.75 | 1.54 B TRY | — | −0.82 TRY | −183.88% | 0.00% | Consumer non-durables | — |
 SKBNKSEKERBANK | 4.52 M TRY | 4.17 TRY | +3.47% | 79.62 M | 1.31 | 10.08 B TRY | 2.77 | 1.51 TRY | +31.87% | 1.22% | Finance | — |
| EEUPWREUROPOWER ENERJI | 4.45 M TRY | 36.60 TRY | +2.01% | 8.35 M | 0.67 | 23.68 B TRY | — | −0.08 TRY | — | 0.00% | Producer manufacturing | — |
 RUBNSRUBENIS TEKSTIL | 4.45 M TRY | 28.84 TRY | +1.69% | 1.28 M | 0.82 | 2.11 B TRY | — | −0.70 TRY | −133.03% | 0.00% | Process industries | — |
 BANVTBANVIT | 4.43 M TRY | 343.00 TRY | +2.16% | 381 K | 0.52 | 33.58 B TRY | 8.96 | 38.29 TRY | — | 0.00% | Process industries | — |
 MAVIMAVI GIYIM | 4.24 M TRY | 75.65 TRY | +3.28% | 3.97 M | 1.14 | 29.1 B TRY | 14.31 | 5.29 TRY | +10.58% | 2.90% | Consumer non-durables | Strong buy |
 CRFSACARREFOURSA | 4.22 M TRY | 101.50 TRY | +2.47% | 264.92 K | 0.80 | 12.66 B TRY | — | −0.46 TRY | +81.56% | 0.00% | Retail trade | — |
 EGGUBEGE GUBRE | 4.2 M TRY | 57.35 TRY | +2.59% | 756.36 K | 1.04 | 5.59 B TRY | 29.26 | 1.96 TRY | −72.23% | 2.15% | Process industries | — |
| BBVSANBULBULOGLU VINC | 4.18 M TRY | 89.60 TRY | +2.17% | 246.18 K | 0.35 | 3.3 B TRY | 11.79 | 7.60 TRY | — | 0.88% | Producer manufacturing | — |
 BIMASBIM MAGAZALAR | 3.79 M TRY | 457.75 TRY | +3.10% | 3.92 M | 0.78 | 267.08 B TRY | 13.57 | 33.74 TRY | +76.58% | 1.13% | Retail trade | Strong buy |
 BERABERA HOLDING | 3.76 M TRY | 14.39 TRY | +3.45% | 7.12 M | 0.63 | 8.99 B TRY | 2.87 | 5.02 TRY | +112.58% | 0.36% | Producer manufacturing | — |
 YATASYATAS YATAK VE YORGAN | 3.63 M TRY | 25.82 TRY | +2.46% | 595.55 K | 0.39 | 3.62 B TRY | 6.72 | 3.84 TRY | +27.76% | 5.30% | Distribution services | Strong buy |
 TKFENTEKFEN HOLDING | 3.63 M TRY | 81.80 TRY | +1.49% | 3.22 M | 0.62 | 29.82 B TRY | — | −4.20 TRY | −172.90% | 3.50% | Industrial services | Buy |
 MGROSMIGROS TICARET | 3.57 M TRY | 469.75 TRY | +2.01% | 1.15 M | 0.51 | 82.01 B TRY | 8.72 | 53.89 TRY | +77.79% | 1.50% | Retail trade | Strong buy |
 IEYHOISIKLAR ENERJI YAPI HOL. | 3.55 M TRY | 9.22 TRY | +0.11% | 7.62 M | 0.49 | 4.52 B TRY | 29.83 | 0.31 TRY | −25.50% | 0.00% | Process industries | — |
| SSNICASANICA ISI SANAYI | 3.41 M TRY | 5.19 TRY | +2.37% | 15.33 M | 1.28 | 3.04 B TRY | 6.10 | 0.85 TRY | +351.19% | 0.00% | Producer manufacturing | — |
 KOZALKOZA ALTIN | 3.25 M TRY | 21.56 TRY | +10.00% | 214.18 M | 2.62 | 62.77 B TRY | — | −0.86 TRY | −153.50% | 2.04% | Non-energy minerals | Neutral |
 IPEKEIPEK DOGAL ENERJI | 3.25 M TRY | 45.10 TRY | +10.00% | 5.44 M | 0.89 | 10.65 B TRY | — | −2.41 TRY | −155.40% | 0.00% | Energy minerals | — |
 KOZAAKOZA MADENCILIK | 3.25 M TRY | 74.70 TRY | +9.93% | 18.17 M | 2.39 | 26.37 B TRY | — | −3.06 TRY | −153.66% | 0.00% | Non-energy minerals | Strong buy |
| BBIENYBIEN YAPI URUNLERI | 3.22 M TRY | 31.88 TRY | +1.79% | 417.91 K | 0.49 | 11.31 B TRY | — | — | — | 0.00% | Non-energy minerals | — |
 DGNMODOGANLAR MOBILYA | 3.2 M TRY | 8.46 TRY | +0.48% | 2.8 M | 0.70 | 2.95 B TRY | 5.07 | 1.67 TRY | +48.68% | 0.00% | Consumer durables | — |
 UNLUUNLU YATIRIM HOLDING | 3.2 M TRY | 13.80 TRY | +0.58% | 384.43 K | 0.79 | 2.39 B TRY | — | — | — | 2.08% | Finance | — |
| KKLSERKALESERAMIK | 3.1 M TRY | 34.68 TRY | +8.04% | 4.41 M | 2.93 | 16.52 B TRY | — | −5.26 TRY | −1,309.16% | 0.61% | Producer manufacturing | — |
 DOKTADOKTAS DOKUMCULUK | 3.08 M TRY | 23.00 TRY | +2.22% | 325.28 K | 0.99 | 7.29 B TRY | — | — | — | 0.00% | Producer manufacturing | — |
 USAKUSAK SERAMIK | 3.08 M TRY | 11.22 TRY | +3.41% | 8.7 M | 0.92 | 2.66 B TRY | — | — | — | 0.00% | Producer manufacturing | — |