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Unlike cement glass, ceramic tiles are a good industry with consumer attributes and no heavy assets. China's national total ceramic tile output in 2012 is 10.265 billion yuan, and the output value exceeds 100 billion yuan. We estimate that the sales of fixed assets of ceramic tile leading enterprises are about 4.8 yuan. Tiles are a kind of high-asset turnover rate building materials, which is one of the main materials for building decoration. With significant consumption attributes, the profitability level and turnover level of listed companies in the ceramic tile industry are not weak compared to other consumer building materials.