⊙记者 赵一蕙 ○编辑 孙放

⊙ reporter ZhaoYiHui ○ SunFang editor

　　日前，上市公司2012年半年报披露完毕，北京思创值公司于9月5日发布2012年半年度上市公司EVA和EVA改善（ΔEVA）指标排名。其数据显示，对比一季度EVA榜单数据，主板、中小板前三强的“座次”保持稳定，而创业板有些微变化。

a,Listed companies in 2012 annual report disclosure half finished,Beijing thinking and value in September 5 release 2012 semi-annual listed company EVA and EVA and improve(Δ EVA)Index ranking.The data shows that,Contrast quarter EVA list data,motherboard/Small and medium-sized plate before the big three"seating"Remained stable,And the gem have slightly change.

　　EVA（经济增加值）是从税后净营业利润中扣除包括股权和债务的所有资本成本后的真实经济利润。金融类上市公司及ST类上市公司不参与EVA排名。该排名有助于政府相关部门、机构投资者等了解上半年上市公司为股东创造价值的情况，并与净利润指标进行比较。

Eva(Economic value added (Eva))From the after-tax net operating profit to deduct including equity and debt capital cost all the real economic profit.We use the financial company listed and ST companies don't participate in EVA rankings.The ranking helps to relevant government departments/Institutional investors in the first half and understand the listed company create value for shareholders situation,And compared with the net profit.

　　数据显示，2012年上半年主板上市公司EVA前三名分别是中国石油、中国神华和上汽集团(600104,股吧)，上半年EVA分别为：406.38亿元、223.34亿元、134.07亿元；2012年上半年主板上市公司ΔEVA前三名对应为中国神华、上汽集团和贵州茅台(600519,股吧)，上半年ΔEVA 分别为31.5亿元、28.36亿元和19.7亿元。

Data display,In the first half of 2012 main board listed company EVA top three were China petroleum/China shenhua and saic group(600104,guba),EVA in the first half respectively:40.638 billion yuan/22.334 billion yuan/13.407 billion yuan;In the first half of 2012 main board listed company Δ EVA top three corresponding for China shenhua/Saic group and guizhou maotai(600519,guba),In the first half Δ EVA is 3.15 billion yuan respectively/2.836 billion yuan and 1.97 billion yuan.

　　同期中小板上市公司EVA前三名分别是洋河股份(002304,股吧)、苏宁电器(002024,股吧)和露天煤业(002128,股吧)，上半年EVA分别为28.93亿元、9.74亿元、5.34亿元；2012年上半年中小板上市公司ΔEVA前三名分部是洋河股份、汉王科技(002362,股吧)和海康威视(002415,股吧)，报告期内对应值分别为11.59亿元、1.55亿元和1.38亿元。

The small and medium-sized board listed company EVA top three were yanghe shares(002304,guba)/Su ning electric equipment(002024,guba)And open coal(002128,guba),In the first half of the EVA is 2.893 billion yuan respectively/974 million yuan/534 million yuan;In the first half of 2012 small and medium-sized board listed company Δ EVA top three division is yanghe shares/hangwang(002362,guba)Conway and the sea depending on the(002415,guba),The report period corresponding value is 1.159 billion yuan respectively/155 million yuan and 138 million yuan.

　　上半年创业板上市公司EVA前三名分别是慈星股份(300307,股吧)、乐普医疗(300003,股吧)、汤臣倍健(300146,股吧)，报告期内对应EVA分别为1.99亿元、1.72亿元、1.35亿元；创业板ΔEVA前三名分部是汤臣倍健、红日药业(300026,股吧)和天源迪科(300047,股吧)，上半年ΔEVA 分别为8906万元、7434万元和5761万元。

In the first half of the gem listing company EVA top three were CiXing shares(300307,guba)/LePu medical(300003,guba)/Tomson times health(300146,guba),The report period corresponding EVA is 199 million yuan respectively/172 million yuan/135 million yuan;Gem Δ EVA top three branch is health tomson times/Red pharmaceutical(300026,guba), tydic and(300047,guba),In the first half Δ EVA is 89.06 million yuan respectively/74.34 million yuan and 57.61 million yuan.

　　对比EVA的一季度数据看，榜单前三位置基本保持稳定。如主板和创业板公司一季度EVA前三名座次在上半年末依旧相同，只有创业板公司发生些许变化，一季度创业板公司EVA排名靠前的三位依次为乐普医疗、汤臣倍健和乐视网(300104,股吧)。

Comparison of the data to see EVA in the first quarter,Rounding out the top three position basic remained stable.Such as the main board and gem company quarter EVA top three seating in the first half of the year end is still the same,Only the gem companies in trifling change,Quarter gem companies EVA ranked higher in three LePu medical/Tomson times ShiWang health peaceful(300104,guba).