Data analysis
Data analysis means actual results of data mining and information gathering in order to obtain reasonable results to be used in investment decisions. In this section, data are collected, sorted and then processed to test the research hypotheses .Test and analysis was performed using spss software . Comparison between two or more companies is faced with restrictions on fundamental analysis and with fundamental differences in management, sales and production makes this comparison is not significantly meaningful. Khuzestan Steel Company and Isfahan Mobarakeh Steel Company, despite in the same industry are with significant differences in the activities. Khuzestan is a steel smelter and the final product contains a variety of steel ingots, but Mobarakeh Steel Company holds continuous production process (from iron ore to steel sheets). Khuzestan imports part of its iron ore supplies requirements; however, Mobarakeh Steel Company buys total iron ore requirements from domestic companies, according to the government approved price rate. In addition, the problem of energy supply for Khuzestan Steel (particularly electricity in summer), creates problems for the company halts production while this is not the case for Mobarakeh Steel Company.