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Template Pre-Seed

Pre-Seed Financial Model Template

For founders who need to model cash, runway, and unit economics without a CFO. Includes formulas, two business models (SaaS and non-SaaS), and a realistic example.

By Lech Kaniuk 18 min

For founders who need to model cash, runway, and unit economics without a CFO. Includes formulas, two business models (SaaS and non-SaaS), and a realistic example.


Overview

This template is designed for Google Sheets and includes:

  1. Unit Economics Tab — CAC, LTV, payback period, churn
  2. Revenue Projections Tab — Two scenarios (conservative, aggressive), monthly breakdown
  3. Expense Budget Tab — Team, operations, marketing, runway calculation
  4. Cash Flow Tab — Burn rate, runway, next funding date
  5. Key Metrics Dashboard — Auto-updating KPIs
  6. Sensitivity Analysis — “What if?” modeling

You don’t need a finance degree. All formulas are written out. Column letters and row numbers are explicit. Just plug in your numbers.


How to Use This Template

Step 1: Make a Copy

  1. Go to [Google Sheets Template Link] or use your own blank sheet
  2. File > Make a copy
  3. Rename: “[Your Company Name] - Financial Model”

Step 2: Fill the Blue Cells

  • All cells are color-coded
  • Blue cells = enter your data
  • Green cells = formulas (don’t edit)
  • Gray cells = labels (for reference)

Step 3: Check the Dashboard

  • Go to the Dashboard tab
  • All numbers auto-update as you change assumptions
  • Share this with investors (hide the detailed tabs if needed)

TAB 1: Unit Economics

Purpose: Prove each customer is profitable and unit economics improve with scale.

Structure

MetricQ1 2025 (Actual)Q2 2025 (Proj)Q3 2025 (Proj)Notes
ACQUISITION
Sales & Marketing Spend€6,000€9,000€15,000Hiring salesperson Q2
New Customers Acquired102550Ramp-up assumption
CAC (Cost per customer)€600€360€300CAC should decrease as you scale
REVENUE PER CUSTOMER
ACV (Annual Contract Value)€1,800€1,800€1,800Price per customer per year
Monthly price per customer€150€150€150ACV / 12
LIFETIME VALUE
Monthly churn rate5%4%3%Target: <3% for retention
Customer lifespan (months)2025331 / monthly churn rate
Gross margin %75%75%75%Revenue after COGS (infra)
LTV (Lifetime Value)€13,500€16,875€22,500ACV × Gross margin % × Lifespan
PAYBACK & EFFICIENCY
LTV:CAC Ratio22.546.975Target: >3:1 (excellent: >10:1)
CAC Payback Period (months)4.82.42.0Months to break even per customer

Formulas Explained

CAC (Cost per customer):

Cell D6: =D5 / D7
(Sales & Marketing Spend Q2) / (New Customers Acquired Q2)
= €9,000 / 25 = €360

Customer Lifespan (months):

Cell D16: =1 / D15
1 / Monthly churn rate
= 1 / 0.04 = 25 months

LTV (Lifetime Value):

Cell D19: =D11 * D17 * D16
(ACV) × (Gross margin %) × (Customer lifespan)
= €1,800 × 0.75 × 25 = €16,875

Alternative (if you track MRR): 
LTV = (MRR per customer) / (Monthly churn %) × (Gross margin %)
= €150 / 0.04 × 0.75 = €16,875 (same result)

LTV:CAC Ratio:

Cell D21: =D19 / D6
(LTV) / (CAC)
= €16,875 / €360 = 46.9:1

CAC Payback Period (months):

Cell D23: =D6 / D9
(CAC) / (Monthly price per customer)
= €360 / €150 = 2.4 months

Example Data (SaaS Model: Payroll Software)

MetricQ1 2025Q2 2025Q3 2025
S&M Spend€6,000€9,000€15,000
New Customers102550
CAC€600€360€300
ACV€1,800€1,800€1,800
Churn5%4%3%
Lifespan20 months25 months33 months
Gross Margin75%75%75%
LTV€13,500€16,875€22,500
LTV:CAC22.5:146.9:175:1
Payback4.8 mo2.4 mo2.0 mo

Gross Margin Calculation for SaaS

For a SaaS company, Gross Margin is revenue minus infrastructure (hosting, third-party APIs, payment processing).

Example: Payroll software at €150/month per customer

Monthly revenue per customer: €150
Infrastructure costs per customer:
  • Cloud hosting (AWS): €30
  • Payment processor (2.2% fee): €3.30
  • Tax API subscriptions: €5
  • Support tools (Intercom): €2

Total COGS per customer: €40.30
Gross margin = (€150 - €40.30) / €150 = 73%

Rounded: 75% is realistic for B2B SaaS at scale.

Churn Rate Guidance

Churn RateInterpretationStatus
10%+ monthlyCritical; product has issuesRed flag
5-10% monthlyHigh; improving retention is priorityYellow
3-5% monthlyAcceptable for pre-PMF stageGreen
1-3% monthlyExcellent; product-market fit signalExcellent
<1% monthlyOnly enterprise SaaS achieves thisN/A for pre-seed

What causes churn:

  • Insufficient support (new user didn’t complete onboarding)
  • Better competitor (they switched)
  • Budget cut (customer’s business downsized)
  • Product doesn’t fit (wrong use case)

How to reduce churn:

  • Nail onboarding (first 30 days is make-or-break)
  • Monthly customer check-in calls (catch problems early)
  • Build features customers specifically ask for
  • Improve support response time

Red Flags in Unit Economics

MetricRed FlagWhat to Do
CAC > ACVYou’re spending more to acquire than you earnReduce S&M spend or increase price
CAC Payback > 12 monthsToo long to recoup acquisition costImprove onboarding, reduce CAC
LTV:CAC < 3:1Unit economics don’t workEither cut CAC by 50% or double LTV
Monthly churn > 5%Company is leakyPause growth; focus on retention
Gross margin < 50%Unsustainable cost structureRenegotiate vendor contracts or raise prices

TAB 2: Revenue Projections

Purpose: Model two revenue scenarios (conservative, aggressive) to understand upside and downside.

Structure (12-Month Projection)

MonthScenarioNew CustomersAvg Existing CustomersMRRTotal Revenue
JanConservative100€1,500€1,500
JanAggressive150€2,250€2,250
FebConservative1210€3,300€3,300
FebAggressive2015€5,250€5,250
DecConservative60410€61,500€61,500
DecAggressive100650€97,500€97,500

Formula Examples

Existing Customers (month M):

Month Feb Conservative: 
= (Month Jan existing) + (Month Jan new) - (Month Jan churn)
= 0 + 10 - (10 × 5%) = 9.5 ≈ 10 customers

Month March Conservative:
= 10 + 12 - (10 × 5%) = 21.5 ≈ 21 customers

MRR (Monthly Recurring Revenue):

MRR = (New customers this month × price) + (Existing customers × price × (1 - churn %))

Month Feb Conservative:
= (12 × €150) + (10 × €150 × 0.95)
= €1,800 + €1,425
= €3,225

Total Revenue (annual):

Year 1 Revenue = Sum of all monthly MRR
Conservative scenario: €1,500 + €3,300 + €4,800 + ... = €36,900
Aggressive scenario: €2,250 + €5,250 + €8,100 + ... = €59,400

Example Data (12-Month SaaS Projection)

Conservative Scenario (baseline, achievable):

MonthNew CustomersAvg ExistingMRRCumulative ARR
Jan100€1,500€1,500
Feb1210€3,225€4,725
Mar1520€5,175€9,900
Apr2033€7,575€17,475
May2550€10,425€27,900
Jun3073€13,650€41,550
Jul35100€17,325€58,875
Aug40130€21,450€80,325
Sep45163€25,875€106,200
Oct50200€30,600€136,800
Nov55240€35,700€172,500
Dec60283€41,325€213,825

Year 1 Total Revenue (Conservative): €36,425 (average MRR across 12 months × 12)

Aggressive Scenario (optimistic, requires strong execution):

MonthNew CustomersAvg ExistingMRRCumulative ARR
Jan150€2,250€2,250
Feb2015€5,250€7,500
Mar2833€8,970€16,470
Apr3560€13,575€30,045
May4593€19,485€49,530
Jun55135€26,475€76,005
Jul65185€34,425€110,430
Aug75245€43,275€153,705
Sep85315€52,875€206,580
Oct95395€63,375€269,955
Nov105485€74,625€344,580
Dec115585€86,775€431,355

Year 1 Total Revenue (Aggressive): €54,750 (average MRR across 12 months × 12)

Conservative vs. Aggressive Scenarios

Conservative scenario:

  • Assume 50% of sales pipeline converts (vs. 80% in aggressive)
  • Assume hiring delays (salesperson starts in month 3, not month 2)
  • Assume higher churn (5% vs. 3%)
  • Use this for financial planning (budgeting, runway)

Aggressive scenario:

  • Assume strong PMF signals (customer referrals, warm intros)
  • Assume quick hiring ramps (salespeople productive by month 2)
  • Assume improving retention (churn drops from 5% to 2%)
  • Use this to show upside to investors

Reality: Most startups end up between the two. Budget for conservative; celebrate if you hit aggressive.

MoM Growth Rate

Month-over-month (MoM) growth = (MRR current month - MRR previous month) / MRR previous month

Feb to Mar Conservative:
= (€5,175 - €3,225) / €3,225 = 60% MoM growth

Dec to Nov Conservative:
= (€41,325 - €35,700) / €35,700 = 16% MoM growth

Observation: Early-stage growth is fast (60%+ MoM), then plateaus as you scale.
Target: 10%+ MoM growth is healthy for pre-Series A.

TAB 3: Expense Budget

Purpose: Model your burn rate and forecast runway (how many months until you run out of money).

Structure (12-Month Budget)

CategoryJanFebMarAprDecAnnual Total
TEAM (Salaries)
Founder 1 salary (you)€2,000€2,000€2,000€2,000€2,000€24,000
Founder 2 salary€2,000€2,000€2,000€2,000€2,000€24,000
Salesperson (hired Apr)€0€0€0€3,500€3,500€28,000
Engineer (hired Jun)€0€0€0€0€3,500€21,000
Subtotal Team€4,000€4,000€4,000€7,500€9,000€97,000
OPERATIONS
Cloud hosting (AWS, GCP)€400€500€600€700€1,500€7,200
SaaS tools (Slack, Notion, etc.)€300€300€300€300€300€3,600
Office/coworking€0€0€0€500€500€3,000
Insurance, legal, accounting€200€200€200€200€200€2,400
Subtotal Ops€900€1,000€1,100€1,700€2,500€16,200
MARKETING & SALES
Paid ads (LinkedIn, Google)€1,000€1,500€2,000€3,000€5,000€24,000
Content, events€500€500€500€500€500€6,000
Subtotal Marketing€1,500€2,000€2,500€3,500€5,500€30,000
TOTAL MONTHLY BURN€6,400€7,000€7,600€12,700€17,000€143,200

Formula: Runway Calculation

Runway (months) = (Current Cash Balance) / (Average Monthly Burn)

Example:
Current cash: €500,000
Average monthly burn (Year 1): €143,200 / 12 = €11,933
Runway: €500,000 / €11,933 = 42 months

Or, more realistically:
Runway = (Current Cash) / (Actual Monthly Burn in Month M)

Month 6 burn: €12,700
Remaining cash after 6 months: €500,000 - (€6,400 + €7,000 + €7,600 + €12,700 + €10,400 + €11,000) = €445,200
Remaining runway: €445,200 / €12,700 = 35 months

Cash Burn vs. Revenue

Net Burn = Monthly Burn - Monthly Revenue

Month 1: €6,400 burn - €1,500 revenue = €4,900 net burn
Month 6: €12,700 burn - €10,425 revenue = €2,275 net burn
Month 12: €17,000 burn - €41,325 revenue = -€24,325 (i.e., revenue exceeds burn; not burning cash!)

Key insight: If revenue exceeds burn by Month 12, you're on track to profitability.
If burn exceeds revenue at Month 12, you'll need Series A funding.

Expense Categories Explained

Team (Salaries):

  • Founder 1 & 2: €2,000/month (below market, but sustainable for early-stage)
  • Salesperson (hired Month 4): €3,500/month base + commission (assume commission is in S&M marketing budget)
  • Engineer (hired Month 6): €3,500/month (junior engineer; senior would be €5,000+)
  • Employer taxes/benefits: Add 30-40% on top of salary in some EU countries (not shown here to keep simple)

Operations:

  • Cloud hosting: Scales with users (start €400, grows to €1,500 by December)
  • SaaS tools: Slack, Notion, Stripe, etc. (€300/month typical for startup stack)
  • Office: Coworking or shared space (optional; remote = €0)
  • Legal/accounting: Incorporation, contracts, bookkeeping (€200/month)

Marketing & Sales:

  • Paid ads: LinkedIn, Google Ads, industry publications (scale with headcount)
  • Content/events: Blog, webinars, conference sponsorships (€500/month)
  • Note: Salesperson salary is under Team, not Sales (Sales budget is for ads + tools)

What NOT to budget for (yet):

  • Customer acquisition rebates
  • Partnership commissions
  • Large equipment purchases (assume bootstrapped tools)
  • Excess consultant costs (recruit advisors instead)

Red Flags in Expense Budget

Red FlagWhat It MeansFix
Burn rate increasing faster than revenueYou’re spending ahead of growthCut marketing spend or delay hires
Salaries > 60% of budgetYou’re over-hiringReduce salaries or hire contractors
No profitability path visibleBurn exceeds revenue at Month 12Raise prices, reduce CAC, or cut ops costs
Runway < 6 monthsYou’ll need to fundraise soonBegin investor conversations now

TAB 4: Cash Flow

Purpose: Track cash in, cash out, and remaining balance each month.

Structure

MonthStarting Cash+ Revenue- Burn= Ending CashRunway (months)
Jan€500,000€1,500€6,400€495,10083
Feb€495,100€3,225€7,000€491,32570
Mar€491,325€5,175€7,600€488,90065
Apr€488,900€7,575€12,700€483,77538
May€483,775€10,425€10,400€483,80046
Jun€483,800€13,650€11,000€486,45044
Jul€486,450€17,325€13,500€490,27536
Aug€490,275€21,450€14,200€497,52535
Sep€497,525€25,875€15,000€508,40034
Oct€508,400€30,600€15,800€523,20033
Nov€523,200€35,700€16,500€542,40033
Dec€542,400€41,325€17,000€566,72533

Formulas

Ending Cash (month M):

Cell E3 (Feb): = D3 + B3 - C3
= Starting Cash + Revenue - Burn
= €495,100 + €3,225 - €7,000 = €491,325

Runway (months remaining):

Cell F3 (Feb): = E3 / (C3 + 1)
= Ending Cash / (Monthly Burn + 1 month buffer)
= €491,325 / €7,000 = 70 months

Note: This assumes constant burn. In reality, burn increases over time.
More conservative: Runway = Ending Cash / Average monthly burn so far.

Interpretation

In the example above:

  • Jan to Jun: Runway decreases (€500k → €486k) because burn > revenue
  • Jul onward: Runway stabilizes because revenue approaches burn
  • Key insight: By October, revenue covers most burn. Series A isn’t critical; more of an opportunity.

Runway < 6 months? Start talking to investors.
Runway < 3 months? You’re in crisis mode. Pause hiring and cut non-important spend.
Runway > 12 months? You have time to perfect product and raise when it’s strategic.


TAB 5: Key Metrics Dashboard

Purpose: Quick snapshot of health. Share this with your co-founder and investors (hide the detailed tabs).

Auto-Updating Dashboard

What to include on this tab:

MEMORA FINANCIAL DASHBOARD
January - December 2025

REVENUE & GROWTH
Current MRR (Dec 2025): €41,325
YoY ARR projection: €495,900
MoM growth rate (Nov → Dec): 16%
Customers acquired (YoY): 283

UNIT ECONOMICS
CAC (blended): €340
LTV (blended): €18,500
LTV:CAC ratio: 54:1
Payback period: 2.3 months
Monthly churn: 3.2%

PROFITABILITY PATH
Current monthly burn: €17,000
Current monthly revenue: €41,325
Net cash flow: +€24,325 (revenue > burn!)
Months to profitability: Already profitable
Runway remaining: 33 months (at current cash & burn)

TEAM & OPERATIONS
Total headcount: 4 (2 founders + 1 salesperson + 1 engineer)
Annual payroll: €97,000
Blended cost per employee: €24,250/year

FUNDRAISING
Capital raised to date: €500,000 (seed round)
Cash on hand: €566,725 (end of December)
Next funding milestone: Series A (target: €2-3M round, 18 months out)

How to Build the Dashboard

Use Google Sheets =QUERY() or =IMPORTRANGE() to pull data from other tabs. Example:

Cell B3 (Current MRR):
= QUERY(Sheet("Revenue Projections"), "SELECT F WHERE A = 'Dec Conservative'")

Or simpler, if December MRR is in cell F14 on Revenue sheet:
= Sheet("Revenue Projections")!F14

Updating the Dashboard

  • Update monthly
  • Share with your co-founder + board
  • Highlight changes from last month (green = up, red = down)
  • Add a 1-2 sentence narrative: “MRR up 16% MoM; churn down to 3%. On track for Series A readiness Q4.”

TAB 6: Sensitivity Analysis

Purpose: Answer “What if?” questions. How sensitive is profitability to key assumptions?

Structure: Test 3 Key Assumptions

Assumption 1: What if monthly churn is 5% instead of 3%?

ScenarioLTVLTV:CACPayback (months)Status
Base case (3% churn)€18,50054:12.3✓ Healthy
+2% churn (5% total)€11,10032:12.3⚠ Concerning

Formula:

LTV with 5% churn:
= €1,800 × 0.75 × (1 / 0.05)
= €1,800 × 0.75 × 20
= €13,500

LTV:CAC = €13,500 / €400 = 33:1 (still healthy, but lower)

Implication: If churn increases from 3% to 5%, LTV drops 27%. Focus on retention.

Assumption 2: What if CAC increases to €500 (vs. €340)?

ScenarioCACLTV:CACMonthly customers needed for profitability
Base case (€340 CAC)€34054:190 customers/month
+€160 CAC (€500 total)€50037:1105 customers/month

Formula:

LTV:CAC = €18,500 / €500 = 37:1 (still excellent, but higher customer acquisition cost required)

Customers needed for profitability = Burn / (MRR per customer - CAC / 12)
= €17,000 / (€150 - €41.67)
= €17,000 / €108.33 = 157 customers/month

Implication: If CAC increases, you need to either cut CAC through word-of-mouth or increase price.

Assumption 3: What if ACV (price) increases to €200/month?

ScenarioACVNew LTVRevenue impact (Year 1)
Base case (€150/month)€1,800€18,500€36,425
+€50/month (€200 total)€2,400€24,667€48,567

Formula:

New LTV = €2,400 × 0.75 × 33 = €24,667

Revenue impact: If you maintain same customer acquisition rate, +€50/month × 283 customers = +€14,150 in Year 1 revenue

Implication: Price increase is the fastest lever to profitability. But test with customers first (NPS may drop).

Sensitivity Table: Two-Way Analysis

How does profitability change with both CAC and Churn?

       Churn 2%    Churn 3%    Churn 5%
CAC €300  LTV:CAC 47:1       LTV:CAC 54:1       LTV:CAC 37:1
CAC €400  LTV:CAC 35:1       LTV:CAC 41:1       LTV:CAC 27:1
CAC €500  LTV:CAC 28:1       LTV:CAC 33:1       LTV:CAC 22:1

Color code:
✓ Green (LTV:CAC > 10:1) = Healthy unit economics
⚠ Yellow (LTV:CAC 5-10:1) = Proceed with caution
✗ Red (LTV:CAC < 5:1) = Fix unit economics before scaling

Presenting Sensitivity

To investors:

  • “We’re confident in CAC (acquired 283 customers, data-backed).”
  • “Churn risk is the biggest variable. We’re focused on retention (NPS 62).”
  • “If churn increases to 5%, LTV drops 27%, but we’re still at 33:1 LTV:CAC, which is healthy.”

To yourself:

  • “Monthly churn is the metric I need to obsess over.”
  • “If CAC increases, we’re in trouble. Need to prove virality or improve marketing efficiency.”
  • “A €20 price increase would solve all profitability concerns. Test in Q2.”

Non-SaaS Model: Marketplace or E-commerce

If you’re building a marketplace (take a commission per transaction) or e-commerce (sell physical products), the model changes slightly.

Key Differences

SaaS Model:

  • Revenue = Customers × Monthly Price
  • Churn = Customers who cancel
  • LTV = (Monthly price) / (Churn rate)

Marketplace/E-commerce Model:

  • Revenue = Number of Transactions × Commission / Margin %
  • Churn = Repeat purchase rate (higher is better)
  • LTV = (Transaction value × margin) × (Lifetime transactions)

Example: Marketplace (Take 8% commission on booking)

CAC: €400 (to acquire one seller)
Avg transaction size: €500 (one seller's monthly bookings)
Commission per transaction: €40 (8%)
Avg transactions per seller (Year 1): 12 (monthly)
Gross profit per transaction: €35 (8% minus 12% payment processing)

LTV = (€35 × 12) × (1 / 5% monthly churn) = €420 × 20 = €8,400
LTV:CAC = €8,400 / €400 = 21:1

Payback = CAC / (Gross profit per transaction × avg transactions/month) 
= €400 / (€35 × 1) = 11.4 months

Runway calculation is the same, but break-even depends on transaction volume, not customers.


How to Get Real Numbers

Customer Research (For Revenue Projections)

  1. Existing customers: Ask them how much they’ll pay (WTP study)
  2. Sales pipeline: Count real conversations, not wishful thinking
  3. Competitor pricing: Research what competitors charge (but don’t anchor solely to this)
  4. Pilot data: If you have 3 customers paying, project from there

Cost Research (For Expense Budget)

  1. Salaries: Check Glassdoor, PayScale, or ask other founders
  2. Cloud costs: Use AWS or GCP pricing calculator
  3. SaaS tools: Stripe, Zapier, Notion costs are public
  4. Hiring timeline: Talk to a recruiter; assume 4-6 weeks per hire

Churn Research (For Unit Economics)

  1. Talk to customers: Why do they stay? When would they leave?
  2. Industry benchmark: B2B SaaS churn is typically 3-7% monthly
  3. Cohort analysis: If you have 10 customers from 3 months ago, how many are still paying?

Common Modeling Mistakes

MistakeWhy It’s WrongFix
”We’ll acquire 100 customers in Month 1”No distribution channel yetStart with 10-15, grow 30% MoM
”Our CAC will be €50”Too optimistic; ignores founder timeInclude S&M team salary; assume €300-500
”Churn is 0%“Impossible; every product has churnModel 3-5% monthly; prove lower later
”We’ll be profitable in 6 months”Without data, this is fictionShow the path: revenue > burn at Month X
”We need €1M to ‘prove the model‘“Too much too soonRaise €300-500k to reach profitability
”We’re not including customer support costs”They exist; they grow with customersAdd €20-50/month per customer for support

Putting It Together: The Narrative

Write this 2-paragraph summary for investors:


Example Financial Narrative (Memora):

We project €36k revenue in Year 1 (conservative scenario), growing to €200k by Year 2, with a clear path to profitability by Month 12. Unit economics are strong: CAC of €340 paid back in 2.3 months, with LTV of €18,500 per customer (54:1 LTV:CAC ratio). We’re tracking customer acquisition conservatively at 10-60 new customers per month, with a blended churn of 3.2% (below SaaS benchmark). This capital will fund 2 engineers, 1 salesperson, and operating costs through profitability. Our biggest variable is churn; we’re obsessed with retention (current NPS 62) and product stickiness.

At conservative projections, we’ll reach breakeven by Q4 2025 with €8k MRR. The aggressive scenario (assuming 30% higher customer acquisition) shows €200k by Q4 2025, de-risking Series A at that point. We’re fundraising €500k to reach these milestones and don’t anticipate needing capital beyond this round unless we pursue aggressive geographic expansion.


Final Checklist

  • All blue cells filled with your data
  • Revenue projections based on customer conversations (not guesses)
  • Churn rate is realistic for your industry
  • CAC includes all customer acquisition costs (S&M salary + ads + tools)
  • Burn rate accounts for tax, benefits, office rent (true all-in costs)
  • Runway is > 6 months
  • Path to profitability is visible (revenue approaching burn by Month 12)
  • LTV:CAC > 3:1 (preferably > 10:1)
  • Sensitivity analysis shows you’ve thought through risks
  • Narrative ties all the numbers together into a believable story

Template Access

Download the Google Sheets template here: [Link to be filled in by LechKaniuk.com team]

Make a copy and customize — don’t request edit access.


Last updated: January 2025
Template author: Lech Kaniuk, building on financial models used in 50+ angel investments.

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