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2012年,多数钢铁上市公司出现亏损。2013年1至3季度,部分钢铁上市公司扭亏为盈。鉴于一部分钢铁上市公司利润总额的构成中营业外收益所占比重有增长的趋势,同时保障基本现金流量对企业保持良好的发展态势起着至关重要的作用,故本文将钢铁上市公司成长能力评估指标调整为营业总收入同比增长率、每股净资产相对年初增长率、资产总计相对年初增长率、营业利润同比增长率、期末现金及现金等价物余额相对年初增长率。
In 2012, most steel listed companies suffered losses. In the first quarter of 2013 to the third quarter, some steel listed companies turned a profit. In view of the increasing trend of the share of non-operating revenue in the composition of the total profits of listed steel companies and the guarantee of basic cash flow for the enterprises to maintain a good momentum of development, the paper evaluates the growth performance of listed steel companies The indicators were adjusted to the year-on-year growth rate of total operating income, the relative initial growth rate of net assets per share, the relative growth of total assets at the beginning of the year, the growth rate of operating profit, and the growth of the balance of cash and cash equivalents at the period-end.