Weirton posted a $60.6-million profit for 1984.

It was a happy ending to Weirton Steel Corp.’s first year of operation as the nation’s largest employee-owned company. For the fourth quarter, profit was $12.4 million. Sales for the year were $1.08 billion and, for the quarter, $229.6 million. The company was formed last January when its employees bought the sprawling mill from National Intergroup Inc. No earnings per-share were reported, as the company’s 6.65 million shares of common stock have not yet been distributed, a spokesman said.