第1页共21页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共21页中华工商上市公司财务指标指数©（2010上半年）中华全国工商业联合会经济部中华财务咨询有限公司一、23个行业（不含创业板上市公司）财务指标指数综合（本期所有1637家A股非ST非创业板上市公司的整体情况）1农林牧渔（包括：林业、农产品加工、农业综合、饲料、渔业、种植业，共计47家）2采掘（包括：煤炭开采、其他采掘、石油开采，共计34家）阈值下限(15%)阈值上限(85%)均值（70%阈值范围）中位数阈值下限(15%)阈值上限(85%)均值（70%阈值范围）中位数阈值下限(15%)阈值上限(85%)均值（70%阈值范围）中位数1.流动比率0.863.241.591.440.901.781.201.150.932.271.461.392.速动比率0.492.461.070.950.381.140.650.630.652.091.241.073.经营现金流比率-0.140.190.020.02-0.110.240.040.04-0.040.510.160.134.存货周转率0.596.132.412.090.524.161.681.373.0411.846.095.425.应收账款周转率1.7626.046.634.473.0545.1813.3910.993.8726.5711.6510.046.总资产周转率0.150.610.330.320.150.730.330.320.210.700.400.347.资产负债率%23.6770.8448.5849.3434.4468.2949.9549.4227.8864.7646.1747.728.已获利息倍数1.7029.888.315.90-0.3814.844.123.381.63136.1422.1517.739.毛利率%10.5743.5824.3523.114.7134.3019.0117.729.7648.2431.7935.2310.净利率%1.2819.458.077.38-2.3812.255.084.941.6223.9812.7512.1511.总资产报酬率%1.166.683.373.19-0.215.622.522.471.2710.316.566.1712.净资产收益率%0.8610.204.854.54-1.5210.193.372.591.2215.349.5610.0713.投入资本回报率%0.466.973.022.79-0.936.041.741.651.1111.406.275.7114.营业收入现金含量比-0.200.210.020.03-0.090.330.070.04-0.100.330.120.1415.营业收入增长率%1.4969.6229.0325.97-12.4044.6915.8515.599.79100.1544.9343.90指标指数行业第2页共21页第1页共21页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共21页16.净资产收益率增长率%-64.97146.8215.487.97-86.99176.244.36-4.18-27.02118.6726.3821.493化工（包括：化工新材料、化学纤维、化学原料、化学制品、石油化工、塑料、橡胶，共计169家）4黑色金属（包括：钢铁、金属制品，共计32家）5有色金属(包括：金属新材料、有色金属冶炼，共计59家）阈值下限(15%)阈值上限(85%)均值（70%阈值范围）中位数阈值下限(15%)阈值上限(85%)均值（70%阈值范围）中位数阈值下限(15%)阈值上限(85%)均值（70%阈值范围）中位数1.流动比率0.733.861.491.270.681.170.930.900.912.341.391.232.速动比率0.473.181.070.880.310.760.480.440.431.620.880.843.经营现金流比率-0.130.170.020.02-0.080.060.000.00-0.140.170.00-0.014.存货周转率1.365.543.042.841.684.332.902.860.864.162.111.955.应收账款周转率2.5925.798.326.459.19123.8340.6326.642.5138.7712.156.136.总资产周转率0.220.630.390.360.400.980.640.600.230.900.420.367.资产负债率%20.0268.4846.8749.6449.7874.2564.5866.2530.9872.5351.8255.808.已获利息倍数1.2821.725.823.301.5610.123.812.921.4016.175.904.229.毛利率%8.2930.0517.4416.503.9614.808.568.116.8028.0514.9113.2310.净利率%0.4414.095.415.020.496.332.442.000.6613.535.024.1811.总资产报酬率%0.926.443.162.841.504.402.692.601.317.023.273.0612.净资产收益率%0.569.344.053.850.738.074.213.840.268.124.124.0113.投入资本回报率%0.305.682.432.080.433.521.831.820.145.262.322.2314.营业收入现金含量比-0.110.120.020.02-0.080.040.000.01-0.150.13-0.01-0.0115.营业收入增长率%5.6169.2931.5328.7718.3555.9138.6835.5133.22125.7066.3564.38指标指数行业第3页共21页第2页共21页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共21页16.净资产收益率增长率%-73.54241.5012.70-4.50-6.52694.45205.51163.84-56.82492.9596.3379.106建筑材料（包括：建筑材料、建筑装饰，共计82家）7机械设备（包括：电...
