c0ng bao cao cnfnh rom rar -...
TRANSCRIPT
C0ng ty cd ph6n th6p Vlgt Y
r. BANG cANodr rEroAN
BAo cAo rAr cnfNH rOM rArNgdy 30 thdng 9 ndm 2015
M6u sti CBTT-03 (srla rtdt)
Don tinh:
30109120t5 0r/0u201sSTT NQi dung
1,187,001,020,133 ,t,395,099,219,370I Tii sAn ng{n hqn91,775,576,188 128,424,328,196Tidn vd cdc khorln tudng duong rt€'n
0
I) Cdc khodn ddu fir fii chtnh ngdn hqn
393,045,615,728
0
456,795,076,6003 Cdc khodn phcii thu ngdn hqn
624,310,306,950 840,033,306,606Hdng tdn kho4
33,395,968,84014,120,060,3955 Tcii sdn ngdn han kh,ic974,124,433,374790,754,148,106II Tii sin dii hqn702,249,678,704628,738,867,935I Tdi sdn cd dinh
604,416,919,582 677,353,398,258- Tbi sin cd dlnh htu hinh- Tli s6n c6 dinh thue Ai chinh
24,896,280,44624,321,948,353
2A,238,089,243)- Tii sin cd dinh
Tdi sdn dd dang ddi hqn
v0 hinh
141,777,190,928
2A,106,961,970
151,767,792,704Tdi sitr dcii han khdc3
2,269,223,652,7441,977,755,168,239UI Tdng cQng tii sin
1,349,613,438,151 I,615,389,002,590Ng phii triIV1,349,613,438,151 1,530,248,1 82,625Nq ngdn hctnI
0 95,140,819,965No ddi han2 t
rQ,l*
coodT
YI;
Nq khdc3
653,834,650,154Ngudn vdn chfi s0 hitu 629,141,730,088v628,141,730,088I Ngudn vdn vd qui492,2A2,620,000
653,834,650,154
492,202,620,000- Ngudn v6n kinh doanh
8,835,568,717 8,835,568,717- Vdn khdc
363,790,000 363,790,000- Th+ng du vdn
- C6c qui 173,215,412,737
- Loi nhuon sau thud chua phan phdi
173,215,412,737
-46,475,661,366 -20,782,741,300
) 0 0Ngudn kinh pht vd qu! khdc
vII Tdng c6ng Ngudn vdn 1,977,755,168,239 2,269,223,652,744
n A. KEr euA r{o4T DoNc KrNr{ DoAMr
BAN
Kg
Don tinh
HnryY0n, ngdy 16 thdng l0 ndm2015r6NocrAMpdc
ro"r.ro etAu ooc
STT Ghl tl6u Qui III12015 LUI kd
755,373,392,361 2,351,783,740,582Doanh thu bdn hlng vi cung cdp dich vu9,150,070,700 40,589,779,789
I) Cdc khorin gidm tr* doanh thu3 746,223,321,661 2,31 1 , 193,960,793Doanh thu thudn vd bdn hdng vd cung cdp dich vtl4 Gi,i vdn heins bdn 691,640,711,403 2,188,485,515,385
Loi nhudn ghp vC bdn helne vA cuns cdp dich vu 54,582,610,258 1?2,748,445,40856 Doanh thu hoat d0ng ttri ch{nh 43,923,769 260,745,472
19,077,798,690 62,579,574,9747 Chi phf tli chinh8 Chi phf bdn hing 11,328,280,249 44,732,030,0359 Chi phf quan U doanh nehigp 13,581,242,282 41,597,590,328t0 Lqi nhu6n thudn tt hopt dQng kinh doanh 10,639,212,806 -25,940,004,457
l1 Thu nhtp khdc 307,547,583 800,050,785107,263,459 552,966,394I2 Ctri phf kh6s
247,484,39113 Loi nhudn khdc 200,2u,12410,839,496,930 -25,692,920,066t4 kdto6n tru6c thud
Thudthu nhdp doanh nehi€p 0 0t510,839,496,930 -25,692,920,06616 Lgi nhu{n sau thudthu nhfp doanh nghiQp
t7 L6i co b&n tren cd phi6u 220 -522t8 Cd ttlc tr€n m6i cd phi6u
Q0illu20t5 Luf kC )22-fi Chi tlOu
I Co cdu tii sinI Tii s{n cd dinh/ tdns tei san 0.40
{L, I
0.402 Tii san ltnr d0ns/ tdng ttri sin 0.60 0.60 if p
I Co cdu ngudn vdn d'I'r
I Nq phii tri I tdng ngudn vdn 0.68 :lli0.682 Ngudn vdn chir s& hfu 0.32 0.32 -'!i55
ry Khfr n6ng thanh to6nKhd ndng thanh todn nhanlt 0.07 0.08Khd ndng thanh toir.n hi€n hdnh 0.88 0.91
V Tf su{t lgi nhuinT! sruelt lqi nhuttn trtdc thu{'l tdng tdi sdn 0.55% -1.300/o
Ti sudt lqt nhwAn sau thu[l doanh thu thurin 1.454/o -1.11Yo
T! sudr lqi nhuQn sau thudl ngudnvdn chrt sdhtu 1.73% 4.090/o
o(o
*
o()2
CONG TCO PH
THY
Hodng Ngdn
"brrryf"Gfir^t gh
rdNc cONc ry sONc pACdnstyCPTMpVig - f
M5 sd [email protected]
BANG cAN pdr rd roANNgdy 30 thdng 9 ndm20l5
o:,
6ruodpr
lrnH*t#t
- t,i
Tii sin Mi s6Thuydtmlnh
3A109120L5 3Llt2l20t4
Tii s6n ngdn hgn (100=110+120+130+140+150) 100 1,187,001,020,133 L,395,099,219,370
I. Tiin 110 .5 91,775,576,188 128,624,328,196
l. Ti6n 111 91,775,576.t88 30,944,328,196
2. Cdc khoAn tuong duong tidn ttz 0 97,690,000,000
IL Ddu tu tdi ch{nh ngdn han 120 0 0
l. Ddu tu ngin han kh6c 128
III. Cdc khoiln phdi thu ngdn han 130 456,795,076,600 393,045,615,728
l. Phai thu nsin han c&a khdch hine 131 6 37s.460.560.n4 368,038,247,458
2. TrA tru6c cho ngudi bdn r32 50,t63,337,173 27,31O,055,740
3. PheI thu ns{n han kh6c r36 7 63,144,W9,308 37,504,0/.8,932
4. Dg phbne phii thu ng6n han kh6 dbi 137 8 (33,806,736,402) (33,806,736,402)
5. Ttri san thidu chd xrl lf 139 1,833,836,291 0
IV. Hdns tdn l&o 140 9 624,j10,306,950
l. Hang tdn kho 141 624,310,306,950
2. Du phdng siam ci6 hins tdn kho 149 0
V. Tdi sdn nsd.n han khdc ts0 14,120,060,i95
0
33,
l. Chi phitritru6cngan han l5l l0a 3.853,687,340 3,3L3,573,903
2. ThudGTGTduoc khdu trt 152 7,6A2.7il.A63 27, I/R3. Thudvh cdc khoin khfc phAi thu nhtr nu6c 153 l1a 2,663,59t.992 2.540.864
5. Ttri sin ngin han khfc 155 *B, Tdi sin dii hqn (200=210+22Q+240+250+260) 2AA 790,754,L48,106
I.Tdi sdn cd dinh 220 628,738,867,935 zoz?qg,arc,zw
l. Tii san c6 dinh htu hinh 22t t2 604,416,919,592 677,353,398,258
- Nguy0n gid 222 1,384,366,350,999 I,384,366,350.888
- Gi{ tri hao mbn lfly kd 223 (779,949,4313,A6) 007.012.952.630)
2. Ttri sin cd dinh v0 hinh 227 13 24,32t948.353 24,896,284,446
- Nguy€n gid 228 28,019,135,751 28,019,135,7s r
- Gi6 ui hao mdn lfiy kd 229 (3,697,187,398) (3,122,855,305)
lV.Tdi sdn dd dang ddi hgn 24A 20,106,961,9701. Chi phi sin xudt, kinh doanh d6 dane dtri han 241
20,2i9,099,243
f2. Chi phlxay dlmg co bAn d& dang 242 l4 24,238,089,243 20,106,961,970
VLTAi sdn ddi han khdc 260 141,777,190,928
l. chi tri tru6c dii 26t 10b 141,777,190,929
_J"2_U_gZt2Z,U!151,767,792,700
Tdng c0ng tii s{n (270=100+200) 270 t,977,755,169,239 2,269,223,652,744
840.03i346.606
840.033.306.60(
874,L24,43:
Ngudn v6n M6 s0Thuydtminh
30lo9l20rs 3r11212014
C. Nq phil tri (300=310+330) 300 1,349,613,438,151 1,615,389,002,590
I. No ngin han 3t0 1,349,613,438,1st
l. Phei ffi cho nguli bdn ngin han 3t2 109,086,520.217
I ,51_0-248,182,625
83.508,731,156
2. Nguli mua tri tiCn tru6c ng6n han 313 2,694,276s68 794,M4,'.Us
3. Thud vi cdc khotrn phii nQp Nhil nu6c 314 r1b 2,892,280.4A0 309.460.179
4. Phei tri nguli lao dQng 3r5 10,669,1 t7,418 10,983,452,006
5. Chi phi phii tri ne{n hqn 316 13,709,943,696 16,017,083,373
6. Phei tri ng{n hqn khdc 320 7346.284.733 7.672.731.621
7. Vay vh nothuO tli ch{nh ngin han 311 l5 1,201,095,297,823 1,408,303,688,480
8. QUI khen thutmg phrf,c lqi a)) 2,t63,7t7,296 2,658,591,565
II. No dtii han 330 0 85 ,140 ,B 19 ,965
l. Vay vI no thue rli chfnh dii han 337 l6 0 85.140.819.965
D. Ydn ch0 s& htru (4fi)=410+420) 400 628,141,730,088 653,834,650,154
LVdn chfi sd htut 410 t7 628,141,n0,488 653 ,834,650 ,l54
1. Vdn s6p cta chfl s& htru 411 492,207,620,W) 492,202,620,000
- Cii phidu phii thdng c6 quyin biiiu quydr 4l la 492,202,620,000 492,202,620,000
2. Th}ng du vdn cd phdn 412 363,790,000 363,790,000
3. Vdn kh6c cria chri s& htr.r 414 8,835.568.7I7 8.83s.568i-at
4. QuY ddu tu phdt triCn 418 173,215,412,737\r -.
173,215,41t!.1?)l
5. Lgi nhu0n sau thudchua phan phdi 42t (46,47s,66r,366) Qo,7s2.74tyb)\- (1il tu, *ii adn cu6i ndm tnrcc 42la (?0 ,782 ,741 ,300) (20,782,741 ,300)
- gd ndm nay) 42th (25,692,920,066) ,&,vyTdng cQng ngudn ydn (440=3fi)+4{X}) 440 1,977,755,169,239 2,269,223,652,744
K6 rnulNolp{HungYin, ngdy 16 thdng l0 ndm2015
rdNc crLM Ddc
G GIAM DOC
Ngdn
Jbrlyf" gln rn gfd
C6ng ty cd phdn th€p V$t ?M9TtW00222647
LAP BIEU
rfr QUA HoAT DONG KINH DoANHQu! Iil & luy k€til illu ndm 2015
KE rnuSNoHungY€t4 ngdy 16 thdng l0 ndm20l5
rdNacdu pdc
GIAM DOC
Chi ttduM8s6
Ihuydtminh
Nam 2015 Nam 2014
Quy tlt Luy kcttd6unim Quf III Lu! k€ t0 ttdu
n,lm
l.Doanh thu bdn htrng vi cung c{p dlch vq t t9 755,373,392,361 2,35r,783,740,582 920,691,999,8r1 2,736,064,673,566
2.Cdc khoin giiur trU (03=04+05+06+07) 3 l9 9,150,070,700 a0,589,779,789 23,057,809,620 51,856,353,239
+ Chigt kh{u thuong mqi 4 8,991,965,700 27,'.|8/.,40{,296 1 1,7t4,530,9{0 32,841,010,019
+ Giim gi6 hing b{n 0 13,140,377,493 10,8{8,259,880 18,367,521,920
+ Hlng b6n bi trA lgi 6 1 58,1 05,000 264,998,000 484,818,800 847,821,300
+ ThuC rieu thg d+c biQt, thud xufi khdu phii nQp 70 0
3. Doanh thu thufn bdn hlng vi cung cdp dfch vu (10=01.03) 10 740,223,321,661 2,311,193,980,793 897,634,389,991 2,4'i{.,208,320,t27
{. Gi{ vdn hilng bdn t1 ?0 6S1,640,711,403 2,168,{65,515,385 83E,128,837,.190 2,606,105,726,1 26
5. LrI nhu{n gQp bfn hilng vtr cung cdp dich vV (20=10-ll) 20 54,582,610,258 122,704446.408 59,50S,,152,501 178,012,594,201
6. Dounh thu hoqt dQng tii chlnh 21 43,923,769 2AO,715,172 413,607,071 1,129,829,646
7. Chl phf tii chlnh 22 ?3 19,077,798,690 62,079,574,97,r 24,617,474,872 79,789,038,E45
75.885.1 75.E r 7Trong d6; Chi phl ldi vay 23
18.920.?49,072 62.61.844.596 24.2t4.Ot4,072
8. Chl phl bdn hing 21 {1,328,280,249 44,732,030,035 17,495,368,t145 {2,957,987,718
42,W,497,bA'
13,950,701,779
9. Chi phl qurin lf doanh nghi$p 25 13,581,U2,282 tl1,697,590,32E 141333,qr8,il82
10. Lgl nhu{n thufn tt hoql dQng klnh doanh 30 10,830,212,806 (25,SiO,004,457) 3,413,209,773
lI. Thu nhgp lrhdc 3t 307,547,583 800.050,785 1,308,493,259 3,658,684,914
12. Chi phl kh6c 32 107,263,.159 552,966,394 840,5s3,574 I,792,883,578
13, Lgi nhuAn khdc (40=31.32) 40 200,284,12,1 247,084,391 {67,939,685 ,l,865,781,336
14, Tdng lgi nhuAn trudc thu6(50=3{}140) 60 10,839,496,930 (25,802,920,066) 3,881,'ta8,458 15,E16,.153,t15
15. Chi phl thu6 TNDN hiin hinh 5t
16. Chi phl lhud TNDN honn lai 52
17. Lgi nhu&n uu lhu6(60=50d1.52) 60 10,E39..196,830 (25,092,920,088) 3,88I,149,45E 15,816,483,1J5
321l$. L{l cs bdn tr6n cd phi6u ( M{nh gii: l0.0tD ddng/ crl ph$n) 70 u 220 (522) 79
19. LdI suy gilm lr€o c{ phliu 80 220 (522) 79 321
ooe
*D(ngThiTuy{t Dung Ngdn
glr*f, gh
5
,,,'
rONc cdNc ry sONc oAcONc rY cP ruEp vrEr - *
Mdus6 BB-DNBan hdnh theo QD sd tOZtZOOOtgO- BTC ngdy
25/10/2000, bd sung theo thdng tu sii 89/2002/TT-BTCngdy 9/10/2002 vd th6ng tu sd tostzo|3/TT-BTC
ngdy 4/l 1/2003 cia BO trudng B0 tdi chinh
BAO CAO LUU CHUYEN TIEN TE(Theo ph*onC phdp gidn tidp)
9 thing tIAu ntrm 2015Don tinh:
CHI TIEU MA 56 9 THANG OAU NAIvI2015
9 THANG DAU NAM2014
I 2 3 4
I. Luu chuy6n tiln tQ hogt ttQng kinh doanh
l, Lqi nhwn trvfuc thud 0l (25,692,920,066) 15,816,483,1l5
2. Diiu chinh cho cdc khodn
- KhAu hao TSCE vi bAt dQng sdn diu tu 02 73,226,436.500 75,782,s04,t99
03- C6c khoin dg phdng 691,401,933- (LAi) 16 chenh lQch ry gi6 h5i do{i do d6nh gi6 lsi c6c khoan
mgc tidn t$ c6 g6c ngoni tQ 04 157,049,618
- (Lai) 16 tt hopt tlQng dAu tu 04 (260,745,472) (641,712,486)
- Chi phi l6i vay 06 62,067,630,352 75,885,175,817
'C6c khoAn didu chinh kh6c 07 /.3. Lqi nhudn tb hoqt dQng kinh doanh tu&c thry cldi viin luud1ng 08 109,197,450,932 167,533,545,51#,
- (Trng) gidm c6c khoin phii thu 09 (43,933,177,050)\
(30,353,254,454
coilcdlTi
vI{
- (Tang) gi6m hAng tdn kho l0 215,722,999,6s6 39,046,504,00s- Ting (giem) c6c khodn phdi tri (kh6ng kd lai vay ph&i trA, thu6TNDN phdi nQp) ll 28,879,379,660 3,752,750,975
: [41g)914ry chi phi trA trudc 12 9,450,489,335 6,004,623,886
- Ti}n lai vay d6 trd t4 (64,054,730,82 I ) (78,362,978,473)
- rhu6 IryqN d6 nQp l5
- Tidn thu kh6c lr) dQng kinh doanh l6 1,253,690,229
- TiAn chi kh6c tir kinh doanh 17 (210,500,000) (1,041,000,951)
20 255,351,910,712 107,834,173,894
Luu
tiin thudn tu
tiln tD dAu tu
kinh doanh
CHI TIEU MA SO9 THANG DAU NAM
20159 THANC DAU NAM
2Al4
I ,,3 4
L Tidn chi d6 mua sim, x6y dlmg TSCE vi c6c tii sdn d&i hqnkh6c ?t Q31,127,273\ (200.660,r 36)
,la1,863,862,700
2. Tidn thu tt thanh I!, nhugng bin TSCE vi cdc tii stn dii hpkhdc
3. Ti6n chi cho vay, mua c6c c6ng cA ng cta c6c don vi khdc 23
4. Ii0n thu hdi v6n cho vay, bdn lgi c6c cOng cy nq cria don vikh6c 24
5. TiAn chi dAu tu g6p v6n vio dsn vi kh6c 25
6. Ti6n thu hdi dAu tu g6p v6n vAo dcrn vi kh6c 26 6t7,490,000
7. Thu tiln l4i cho vay, c6 trlc vi lqi nhuAn dugc chia )-t 260,745,472 1,024,222,486
3,304,915,050Lru chuydn t$n thuln tb hog ttQng ttlu tt 30 129,618,199
III. Lru chuydn ti6n ttr ho6t ilQng tii ehtnh
3ll. Tidn thu tir ph6t hnnh c6 phii6u, nhfu v6n g6p crla cht s& htu2. Ti6n chi trd v6n g6p cho cdc chr! s0 hitu, mua lei c6 phi6u ctadoanh nghi0p <tI ph6t hinh 32
3. Tidn thu ttr di vay 33 2,n3,414,573,215 2,606,630,165,97 5
4. Ti6n trA ng g6c vay 34 (2,405,763,783,837) (2,917,628,106,46
5. C6 ttc lgi nhuSn <t6 trd cho chr] sd hitu 36IG T)
Ltru chuyin illn thuln dr hogt ttgng t&t ch{nh 40 (292,319,210,622)'*n
(310,997,940,r:0)
Luu chuydn tidn thuin trong kf (2eF30+40) 50 (36,867,681,711) (199,858,851,2961
_riI
Ti6n vi tuong duong ti6n diu ki 60 128,624,329,196
'lY
347,230,272,289
Anh hudnrg cta thay A6i Or gia n6i Coai quy d6i ngogi tQ 6l 18,929,703
Ti6n vh turrng tluung tidn cu6i k, (50+60+61) 70 91,775,576,1E8 147,371,421,003
'o
lll*
LAP BI6U K6 TRUONG
HungYAn, ngdy l6 thdng 10 ndm 2015
THU TRUdNG PON
GIAM DOC
DdnSThi Tuyht Dung Hodng Ngdn
Jlhrrryd" gfl*rfi g{d,
cOxc ry cO pHAn rHtp vrsr-*Khu C6ng nghiQp Ph6 N6i A, xi Giai Phpm, huygn YOn MI B{o c6o tii chlnhTinh Hunc Y€n. CHXHCN ViCt Nam ki hoat clOng tt neAv 0l/01/2015 ddn neiy 3\lg/2015
THUytT MINH BAo crio rA,r cHiNH (Tt6p theo) MAu sO B 0e-DNCdc thuyil minh ndy b mAt b0 ph,An hqp thinh vd'cdn ctuqc tlgc ddng thdi vdi brio cdo tdi chinh klm theo
r. THONG TrN KHAIeuArHinb thric s0 htu v6n
COng ty Cd phAn Thdp ViQt-f (goi tit lA "C0ng ty") ttuqc thAnh lgp theo quy6t dinh s6 tz+atqo-oxongty 26 th6ng 12 nIm 2003 cta BQ au0ng BQ X6y dung vB viQc chuy€n NhA m6y Thdp Viet-V thuQcC6ng ty S6ng Eil 12 - T6ng C6ng ty Sdng EA thAnh C0ng ty C6 phln.
C6ng ty dugc Sd K6 hogch vA DAu tu tlnh Hung Y€n c6p Gi6y ch(mg nhgn deng ky kinh doanh vi dingty tlu6 sd OSOOZZZOqT thay <t6i lAn th0 14 ngiy 12 th6ng 02 nEm 2014 (nhfn s6p nhgp Cdng ty C6phAn Luy$n thdp S6ng Ei" mI s5 doanh nghiQp 0203004401 do Ph0ng Deng kf kinh doanh - S0 K6hopch vd Diu tu thAnh ph6 Hni Phdng c6p ngdy 16 th6ng 6 nlm 2008) vdi s6 v6n <lilu lQ lA
492.202.620.000 VIilD, m$nh gi6 cd phin lA 10.000 VIrID/06 phln.
Try sd chlnh cta C6ng ty itft tai Khu C6ng nghigp Ph5 N6i A, xA Giai Phgm, huygn y6n My, tinhHung Y&r, CHXHCN Viet Nam.
Cac <lon vi trgc thu$c C0ng ty tAi rh0i <fi6m 30 rh6ng 9 n6m 2015 bao gdm:
. V6n phdng dsi diQn C6ng ty C6 phAn ThCp ViQt-Y tai Hi N$i;
r Chi nh6nh C6ng ty C6 ptrin mep Vi$r.f ei En NEng;
I Chi nh6nh C6ngty C6 phAn Th€p viQt-f tai Hei phdng;
' Chi nh6nh COng ty C6 phAn Thdp Vigt-* ei Hung Y€n.
T6ng s6 c6n b0, c.0ng nh6n vi€n cua COng ty t4i ngiy 30 th6ng 9 n[m 2015 lA 91 I ngudi (t+i ne}y 3lth6ng l2 nlm 2014 lA 935 ngu0i).
Nglnh ngh6 kinh doanh vl hogt tlQng chlnh
Ngdnh ngh0 kinh doanh cria C6ng ty C6 phAn Th6p ViQt-Y theo Gi6y chrtng nhgn tllng kf kinh doanhm6i lAr
r Sin xudt sit, th6p, gang;
o B6n bu6n kim lo{ vA qu{ng kim lopi. Chi ti6u B6n bu6n sit tnep;
. B6n budn m{y m6c, thi6t bi v{ phg tirng m6y kh6c. Chi ti6t: B{n buon m6y m6c, thi6t bi vi phuttng mAy sin xu6t s8q thCp gang;
I Kinh doanh bdt d0ng siur, quy0n st dung d6t thu$c cht sd htu, chri s0 htu st dgng ho[c di thu€;. V$n t6i hing h6a blng <tulng b0;
. VAn tii hAng h6a bing du&ng sit;
. V{n tii hdng h6a ven bi6n vi vi€n duong;
o Ho?t ttQng dich v9 h6 trg kinh doanh kh6c cdn lei chua tluqc phdn vio dtu. Chi ti6u Kinh doanh,xu6t nhgp ltr6u nguydn v{t ligu, thi6t fi phrr tirng phgc vg cho nginh thCp;
' Sq xu6t sAn phAm kh6c bing kim logi chua <lugc ptr,in vdo diiu. Chi ti& sin xu6t nguy€n vfit liQu,thi6t Ui phu ttng phgc vg cho nginh th6p.
Hqt dQng s6n xuit kinh doanh chfnh cta Cdng ty l& sAn xu6t vi ti€u thg c6c logi thdp cuQn tt 06 - 08vi thdp thanh tt Dl0 ddn D40.
Chu k! sln ru{t, klnh doenh th6ng thudmg
Chu k| san xu6t, kinh doanh thOng thu0ng ctia C0ng ty dugc thgc hipn trong thli gian kh6ng qu6 12th6ng.
B6o c6o tli chinhTinh Hunc Y6n" CHXHCII ViCt Nam ki hoat <lOne tll neiy 0l/01/2015 d6n neiy 3O/9/2A$
THUYET MINH BAo cAo rAr cHiNH (Ti6p fteo) MAu s0 B oe-DNCdc thuy& minh ndy ld nQt bQ plufn hgp rhanh vd cdn iluqc tlgc iling rhdi vhi bdo cdo tdi chinh kdn theo
1. TIIONG TIN KHAI euAr (Ti6p rneo)
C6c sg kifn quan trgng dfl xiiy ra trong ntrm tAi chinh
Trong n6m, COng ty dE thdnh lfp th0m chi nh6nh C0ng ty C6 phAn Thdp ViQt'f t?i Hung YOn vdi ho4tdQng chtnh lA c6n thdp thinh phAm tU ph6i thdp.
So s{nh th6ng ttn trOn bdo c6o til chlnh
Nhu di trinh biy tai Thuy6t minh sd 03, k6 tir ngAy 0l th6ng 0l ndm 2015 COng ty d6 6p dyng Th6ngtu s6 zoolzoulTl-BTc do B0 Tdi chinh ban hinh ngiy 22 th6ng 12 ntm 2014 (.Thong tu 200,'),hu6ng d6n ctr6 OO td to6n cho doanh nghigp. Thdng tu nAy c6 higu lgc cho nlm tAi chtnh bit diu vdohofc sau ngAy 0l th6ng 01 nlm 2015. Th6ng tu 200 thay thd cho cdc quy dnh vd ctr6 OO t6 todn doanhnghiQp ban hlnh theo Quy6t Ointr s6 tSIZOOOIQO-BTC ngiy 20 th{ng 3 n6m 2006 cria BQ Tdi chlnh vlTh6ng tu s6 ZunaAgfft-BTC ngiy 3l th6ng t2 nim 2009 cria B0 Tdi chlnh. Theo d6, mot s6 sd tieucia Bang c6n d6i t6 to6n tgi ngiy 30 th6ng 9 n6m 2015, 86o c6o k6t qud ho4t ttQng kinh doanh vi 86oc6o luu chuydntiln tQ cho ki ho4t dSng ti, rgiy 0l th6ng 0l nim 2015 d6n ngiy 30 tlr6ng 9 nIm 2015
kh6ng so sinh dugc vdi s6 liQu tuong {rng cta k} hoqt dQng tt ngiy 0l th6ng 0l nlm 2014 d6n ngAy 30
th6ng 9 n6m 2014 do Anh huOng cua viQc 6p dung Th6ng tu 200 trong vi6c l6p vd trinh bdy biio c6o tdichlnh.
co sd LAp BAo cAo rAr cHiNH vA xt KE roAN
Co s& I$p b6o c{o tiri chinh
86o c6o ti.i chfnh kdm theo tlugc trlnh bly bing Ddng ViQt Nam (VND), theo nguy€n tIc gi6 g6c vAphtr hqp v6i chuAn mpc kd to{n, chd d0 k6 to6n doanh nghigp Viet Nam vd cric quy dinh ph6p lf c6 li6nquan d€n vipc I{p vA Elnh bty b6o c6o tii chlnh,
86o c6o tii chinh ktm theo kh6ng nhim phin 6nh tlnh hinh tii chinh, k6t qui tro4t dSng kinh doanh vitlnh hlnh luu chuy6n ti&n tQ theo cic nguyOn lic vi thdng lQ kA to6n duqc ch{p nhgn chung t4i c6c nudokhic ngoii Viet Nam.
cONG TY cO PIrAN THtP vr&T-VKhu C6ng nghigp Ph6 N6i A, xt Giai Ph4m, huyQn Y0n Mi
Nim til chlnh
NIm tii chlnh cria COrg ty bit Oiu ttr ngiy 0l th6ng 0l vA k6t thirc vdo ngty 3 I th6ng 12.
86o c6o tai chlnh ndy dugc lflp cho ki hoar rlQng ttr ngay 0l thing 0l n6m 2015 <tdn ngiy 30 th6ng 9ntrm 2015.
rir uqxc Hr./6NG pAu rE roAN Mdr
Hu0ng dAn mfi v! ctr6 C0 k6 to6u domh nghiQp
2.
3.
NgAy 22 th6ng 12 ntrm 2014, B$ TAi chinh <ta ban hdnh Th0ng ru s6 ZOOlZOtcfrf-BTC (,,Th6ng tu200") hudng dln ch6 d$ k6 toan cho doanh nghiQp. Th6ng tu niy c6 higu tyc cho nim tAi chlnh b6t Oluvio ho{c sau ngiy 0l th6ng 01 nim 2015. Th6ng tu 200 thay th6 cho c6c quy dinh vd ctr6 OO t6 toandoanh nghi$p ban hdnh theo Quy6t dinh s6 15/2006/QE-BTC ngdy 20 rh6ng 3 n6m 2006 cira BQ'tlichinh vd Th6ng tu s6 Zqqtzoagrrf-BTC ngiy 3l th6ng 12 n6m 2009 cta Bg TAi chtnh. Ban T6ngCi6m d6c dd 6p dsng Th6ng tu 200 trong viQc l{p vi trinh biy b6o c6o tii chinh cho k} ho4t dgng ttrngiy 0l thdng 01 ndm 2015 ddn ngAy 30 th6ng 9 n6m 2015.
)
c{o til chinhNam
THUytT MINI{ B/io cAo ri,r cHiNH (Tt6p theo) MAU sO B 09-DNCdc thuy& minh ndy ld mlt b0 phdn hqp thanh vicdn dttqc doc ddng thdi vdi bdo ctio tdi chinh kim theo
4. 16*r rAr cAc csixn sAcH Ki roAN crrt ytu
Sau d6y lA c6c chlnh s6ch kd to{n chri y6u dugc C6ng ty 6p dgng trong vi$c l$p bAo c6o tAi chlnh:
IJoc tinh k6 todn
Vigc l6p Mo c6o tii chlnh tuAn thri theo chu6n mgc k6 to6n, ch6 d0 kd to6u doanh ng:hiQp ViQt Nam vic6c quy dinh ph4p lj c6 li€n quan d6n viQc l{p vd trlnh biy b6o c6o tdi chlnh y€u c}u Ban TSng Gi6md6c phii c6 nhtng udc tlnh vA gi6 dinh 6nh hu&ng Odn s6 tieu b6o c6o v& cOng nq, tAi sin vi vigc trlnhbAy c6c khoin c6ng ng vi tii sdn tiAm tAng tqi ngAy lflp b6o c6o tai chlnh c0ng nhu c6c s6 lifu b6o c6ov& doanh thu vi chi phl trong su6t nAm tAi chlnh. M{c di c6c udc tinh k6 to6n <tugc lgp b&ng tAt cd sg
hidu bi6t cia Ban Tdng Gi6m d6c, s6 thyc t6 ph6t sinh c6 thd khdc vdi cdc udc rinh, gii dinh rt{t ra.
COng cg til chlnh
Ght nh$n ban itdu
Tdi sdn tdi chinh
Tpi ngiy ghi nh$n ban ddu, Oi san tAi chlnh tlugc ghi nhfln theo gi6 g6c cQng cdc chi phl giao dich c6li€n quau trgc ti6p d6n viQc mua sim Oi sAn tti chlnh d6. Tdi sin tii chlnh cia COng ty bao gdm ti0n vic6c khoin tuong tluong tiAn, c6c khoin phAi thu kh6ch hAng vA phii thu kh6c vi tdi sin tii chinh kh6c.
COng nq tdi chlnh
Tgi ngiy ghi nhfn ban dAu, c6ng ng tii chinh ilugc ghi nh$n theo gi6 g6c cQng cAc chi ph{ giao dich c6li6n quan tryc d6p d6n viSc ph6t htrnh c6ng ng tii chlnh d6. C0ng ng tii chlnh cria Cdng ty bao gdm c6ckhodn vay, phni tri nguli b{n, phni tr6 kh6c vi chi phf phAi tr6.
Ddnh giri lgt sau tln ghl nhsn ban ttiiu
HiQn tpi, chua c6 quy dinh vd aanl gi6 lqi c6ng cg tii chinh sau ghi nhfn ban dAu.
Tttn vi cdc khoin tuong tluotg tiin
Tidn vi c6c khoin tuong duong ti6n bao g6m tiln m+t tsi qur, c6c khoin ti6n g&i kh6ng ki hqn, c6ckho6n diu tu ngiin hgn, c6 khi nlng thanh khoin cao, dE dAng chuydn d6i tirantr tiln vi It rui ro li€nquan d6n vigc bi6n dgng gi6tri.
cONG TY cO PHAN THtP vr*T-tI(hu COng nghi€p Ph6 N6i A, xa Giai Phg.m, huyQn YEn M!
Nq ph$i thu
Nq ppi thu H s6 d&n c6 thd thu hdi cta khdch hnng hogc cdc d6i tugng kh6c. Nq phii thu rtuso trlnhbiy theo gi6 tri ghi s6 trtr oi c6c khoan du phdng phai thu kh6 ddi.
Du phdng ph6i thu kh6 ddi dugc trlch l{p cho nhtng khotn phii t}ru dA qu6 hgn thanh todn tr} s6u th6ngtrd l€n, ho{c c6c kho6n phii thu md ngu&i ng kh6 c6 kh{ ndng thanh to6n do bi thanh lJ, ph6 sAn hayc6c kh6 khln tuong (r.
3
I)
cONc rY cO PHAN THEP vrpr-VKhu COng nghi$p Ph6 N6i A, x6 Giai Phqm, huygn Y€n MI 86o c{o til chlnhTinh Hune YOn. CHXHCN Vi€t Nam Cho ki hoat <lOne ti, nsdy Olt}ltz}ll d6n ncAv 30/9/2015
TnUytT MINH BAo cAo rAr cHiNH gi6p theo) uAu sO B oe-DNCdc thufit minh ndy td mft b0 phdn hqp thanh vd- ciin duqc doc ddng thdi vdi btio cdo tdi chtnh kim theo
4. T6M TAT cAc cHINH sAcH KE ToAN cHO YTU fii6p thco)
Hing t6n kho
Hing tdn kho ttugc x6c dinh tr€n co s0 gi6 thip hon gifa gi6 g6c vA giA t4 thuAn c6 th6 thuc hiQn tluqc.Ci6 g6c hdng tdn kho bao gdm chi ph{ nguy€n vgt ligu trgc ti€p, chi phi lao dQng tryc ti6p vA chi phlsAn xu6t chung, ndu c6, d6 c6 <tuqc hlng tdn kho d dia di6m vd trpg th6i hien t?i. Gi6 g6c cta hing tdnkho dugc x6c dinh theo phuong phAp blnh qu6n gia quyOn. Gi6 tri thuln c6 th6 thgc hiQn dugc <lugc
x6c dinh bing gi6 bAn udc tlnh &U c6c chi phl u6c tlnh dd hoan thinh s{n phAm ctng chi pht ti6p thi,b6n hing vi ph6n ptr6i pnat sintr.
Dg phdng gi{m gi6 hAng tdn kho cria Cdng ty duqc trlch l$p theo c6c quy <tinh k6 to6n hiQn hAnh. Theo<16, C6ng ty duqc phdp trlch lflp du ph0ng giim gi6 hAng t6n kho l6i thli, h6ng, k€m ph6m chdt vitrong trudng hqp gi6 g5c ctia hAng t0n kho cao hqn gi6 trl thuAn c6 th€ 0ryc hign <tugc tgi ngiy k6t thtcni€n tlQ kd to6n.
TAi sin c6 apn htu hlnh vi khiu hao
TAi sin c6 Cinh hilu hlnh dugc trinh biy theo nguy€n giA trir gi6 tri hao mdn l0y k6.
Nguy€n gi6 tii sin c6 Ointr htu hlnh bao gdm giA mua vi toan b0 cdc chi phi kh6c li€n quan tryc ti6pdOn viQc clua tAi sAn vio trqng th6i s5n sdng st dqng.
NCuyqn gi6 tii sin c6 Oinh hitu.hlnh do tg lim, tu xdy d\rng bao gdm chi phf x6y dpg, chi phl sin xu6tthuc td ph6t sinh @ng chi phl lEp d{t vd chpy thri.
Tai sen c6 Ointr hiiuhlnh cdn t{ dugc kh6u hao theo phuong ph6p du&ng thing dga tr€n thoi gian h0udgng u6c tfnh, cU thd nhu sau:
Nhi xudng, vflt ki6n ruc
MAy m6s, thi6t bi
Thi6t bi vdn ph0ng
Phuorg tiQn v$n tdi
C6y liu n6m
(56 nlm)l0-30
5 - lI4-5
6-E
20
Ttl sln c6 O;nn v0 hlnh vi khdu hao
Quyln st dung ttdt
TAi sdn cJ Ointr v6 hlnh cta COng ty C6 phAn Thdp viQt-* ttrd trign gi6 tri quy0n sri dpng ddt vA dugcrinh biy theo-nguy€n gi6 tru gi6 tri hao mdn l0y k6. euy&n srl dgng d6t duqc ph6n bd theo phuongph6p tlulng thing dga tr6n thdi gian st dpng l0 ddt.
Tdi sin c6 dinh vO hlnh crla Chi nh6nh cria Cong ty tg Hdi Phr)ng thd hion gi6 rri ttdn bt giii phdng m{tbing kbu a& *ay drrng nha m6y dusc ghi nh{n niru quy}n sr} d[ng d6t'veiuq" t hr, biy theo nguy€ngiA trt gi6 tri hao mdn lfly k6. Tai san c6 cintr v6 hinh ttugc ph6n u6 ttreo phuong phd dueng;lngdlra tr€n thdi gian srl dgng cOn lgi theo hgp ddng thu0 d6t U Zg nam.
4
Ki hogt itQng tr) ngty 0l th6ng 0l ntrm 2015d6n ngiy 30 thfne 9 nilm 2015
::
!
cONc rY cO PIAN THEPvT&r-VKhu Cdng nghiQp Ph6 N6i A, xd Giai Phqm, huygn Y€n M!Tlnh Hunc Y6n. CH)GICN ViCtNsm ki hoat d0nc tt nely 0l/01/2015
86o cio til chinhd6n nciy 3}l9l2}l5
THUytT MINH BAo CAo rAr cHiNH (ri6p theo) MAu sO B 09-DNCdc thuydt minh ndy ld mft b0 ptuin hqp thdnh vd ciin &tgc ilpc iling thdi vhi bdo cdo tdi chlnh klm theo
4. TOM TAr cAc cninn sAcu rt ToAN cntr y6u Gi6p rheo)
Chi phi xly dgug ca bin dfr dang
C6c tii sin dang trong qu6 trlnh xdy dyng phqc vg mqc dlch s&n xudt, cho &u0, quin tri ho{c cho bAt
ki mpc dlch nio kh6c duqc ghi nh{n theo gi6 g6c. Chi phl niy bao g6m chi phl dich vg vi chi phl Idivay c6 liOn quan pht hqp vdi ch{nh s6ch k6 to6n cr}a COng ty. Viec t{nh kh6u hao crla c6c t}i sAn nAy
dugc 6p dpng gi6ng nhu vdi c6c tdi sin kh6c, bit dAu tt khi tei san 0 vAo tr?ng th6i sEn sAng sti dgng.
Cdc kho$n trl trutrc dli hgn
Chi phi tr6 tru6c dai hpn bao gdm:
e KhoAn trd trudc ti6n thu0 vln pbr)ng, tlugc phdn M vdo b6o c6o k6t qui ho+t <l$ng kinh doanh theophuong ph6p du&ng thing tuong {rng vOi thdi gian thu6.
r Lgi th6 thuong mgi li phin chOnh lgch gita gi6 phi hqp ntrAt tintr doanh so v6i phAn lgi ich ctaC6ng ty trong t6ng gi6 tri hqp lf cta tAi sdn, cdng ng vd c6ng ng tiAm ting ctla C6ng ty C6 phinLuyQn thCp S0ng El tai ngiy s6p nh{p. Lqi th6 thucrng mqi duqc phan b6 trong thdi gian lA 10
n6m.
Ghi nh$n doanh thu
Doanh thu b6n hdng duqc ghi nh{n khi ddng thdi th6a min tdt c6 nim (5) dilu kiQn sau:
(a) Cdng ty cl6 chuydn giao phAn lOn rui ro vd lgi ich gAn li6n vOi quydn sd hilu s{n phAm ho{c hingh6a cho ngu&i mua;
(b) C0ng ty kh6ng cdn nim gi[ quyAn quan g h&ng h6a nhu ngu]i sd htu hing h6a ho{c quy6n ki6mso6t hang hda;
(c) Doanh thu dugc x6c tlinh tuong d6i chic chin;(d) Cong ty s0 thu dugc lgr ich kinh t6 tt giao dich h{n hing; vd(e) X6c tlinh dugc chi pht li0n quan d6n giao dich b6n hAng.
Doanh thu cria giao dich vA cung cdp dich vU dugc ghi nlrgn khi k6t qud cria giao dich d6 dugc x6c d[nhmOt c6ch d6ng tin c{y. Truhng hgp giaodich vd cung cdp dich vg li€n guan d6n nhi0u k} thl doanh thuduqc ghi nh$n trong kj, theo k6t qui phdn c6ng viQc di hoAn thinh tqi ngiy cta bing c6n d6i k6 to6ncrla k) tt6. K6t qui cr)a giao dich cung cAp dich vp ctugc x6c dinh khi ttrOa man tdt ca-U6n (4) diAu kiQnsau:
(a) Doanh thu dirgc x6c dinh tuong d6i ch8c chin;
(b) C6 kh{ n[ng thu dugc lqi ich kinh td ttr gieo dich cung c6p d[ch vs d6;
(c) X6c dinh dugc phin c6ng viQc di hodn thinh t4i ngriy cria bang cin d6i k6 to{n; va
(d) X6c dinh tlugc chi phl ph6t sinh cho giao dich vi chi phl O€ hoin thinh giao dich cung c6p <Iich vpd6.
Ldj tiAn gti duqc ehi nh$n tr€n co sd ddn tich, dtuqc x6c dinh tr€n s6 du cdc tii khoAn tidn grii vi l6isuSt 6p dgng.
5
cONc rY cO PHAN THEP vr0T-fKhu C6ng nghiQp Ph6 N6i A, x6 Giai Ph4m, huyQn YCn Mi BAo c6o til chfnhTinh Hunc Y€n. CHXHCN Viet Nam Cho ki hoot dOns tt nsay 01/01/2015 d6n nsdy 3019/2015
THUYTT MINH BAO CAO TAI CHINH (Ti6p theo) MAII s6 B Og.DNCdc thuyit minh ndy ld mQt bS phdn hqp thnnh vi cdn duqc ttgc tl6ng thdi vhi bdo cdo rdi chinh Hm theo
4. rOM TAr cAc cHiNH sAcu xt ToAN cHtr y6u flr6p tbeo)
Ngogi tQ
COng ty 6p dgng xt $ ch€nh lech.ti gi6 theo.hufng dln cria ChuAn mgc k€ to6n Vift Nam s5 tO ryaSl0) "Anh huong cta viQc thay ddi t, gi6 h6i do6i". Theo {6, cdc nghigp vu ph61 sinh ban-g ngo6i tQ
tlusc chuy€n d6i theo ti gi6 t4i ngiy ph6t sinh nghiQp vg. 56 du c6c khoan mvc ti0n tp cO g6c nioei r€
tgi ngiy k€t th[c ni€n dQ k€ to6n dugc chuy6n d6i theo t] gi6 tsi ngey nAy. Ch€nh lech ty gi4 ph6t sinhdugc hgch to{n vAo b6o cdo k6t quA hogt dQng kinh doanh. Lfli ch€nh lech ty gie do d6nh giA lgi c6c s6du tqi ngAy t6t tntc ni€n dQ t<6 toen UrOng Ouqc aune d€ chia cho c.6 OOng,
Chl pbl tli vay
Chi phf tti vay li€n quan truc ti€p d6n viQc mua, dAu tu xiy dgng ho{c s6n xu6t nhi}ng tni sin cAn m$ttlrdi gian tyong C6i dei dA hodn thAnh <tua vAo srl dgng ho6c kinh doanh tlugc cQng rto nguy6n gi6 tiisAn cho tl€n khi tii sAn d6 ctugc dua vAo sri dgng ho{c kinh doanh. C6c khodn thu nh$p ph6t sinh tirviQc dAu tu t?m thli c6c khoin vay tlugc ghi giimnguy€n gi6 tii sin c6 ti€n quan.
TAt ci c6c chi phl l6i vay kh6c <luqc ghi nh{n vAo b6o c6o kdt qua hqt dgng kinh doanh khi phdt sinh.
Clc khoin dU pldng
C6c khoAn ds phdng dugc ghi nh{n khi C0ng ty c6 nghla vs ng hiQn t+i do kdt quA tt mQt sy ki$n dnxAy ra vi COng ty c6 kh6-nEng ph&i thanh to6n nghia vg nly.C6c liho$ dU ph$ng tlugc x6c dinh tr€nco s& uOc tlnh cria Ban T6ng Gi4m d6c v6 cac khodn chi phl cAn ttri6t Ad thanh to6n nghla vu ng nAy tgingAy k6t thrlc ni€n dQ k6 to6n.
Thu6
ThuA thu nhfp doanh nghi$p trd niqn t6ng gi6 tri c0a s6 thud phAi trA hign tai vA s6 thu6 ho6n lni.
S6 ttru6 ph&i tri hi€n tei tlugc tfnh dga tr€n thu nhgp chiu thu6 trong k,. Thu nhflp chiu thud kh6c vdilgi nhufu thuAn ttugc trlnh bdy tr€n b6o c6o k6t qui hogt dQng kinh doanh vt thu nhfp chiu thud ktr6ngbao gdm c6c khoAn thu nhflp hay chi phl tinh thu6 ho6c dugc khAu trtr trong c6c k) kh6c (bao gdm cd 16
mang sang, n6u c6) vd ngoii ra khdng bao gdm cAc chl ti6u kh6ng chiu thu6 ho+c kh6ng dugc kh6u trtr.
Thud thu nh$p hotrn lgi duqc tlnh ken c6c khotn oh€nh l$ch gita gi6 tri ghi sd vi co sd tinh thu6 thunhfp cta c6c khoAn mgc tii sin ho{c c0ng ng tr€n b6o c6o Oi chlnh vd tlugc ghi nhfn theo phuongphdp b*ng c6n d6i f6 toan. Thu6 thu nh{p hoan l{ phii trd phdi dugc ghi nhgn cho t{t ci c{c khoinch€nh lQch t+m th0i cdn tii sAn thu6 thu nhflp honn Id chi <tuqc ghi nhfln khi ch6c cffin cO tt0 lqi nhu6ntlnh &ud trong tusng lai dd khAu tr& c6c kho6n ch€nh lpch tsm thli,
Thu6 thu nh{p hoin lgi dugc x6c tllnh theo thu6 sudt dg tinh se dp dpng cho n5m tii sin ttugc thu hdihay ng phai tr6 <tugo thanh to6n. Thu6 thu nh$p holn lqi dugc ghi nhgn vio b6o cAo k6t quA hoqt dQngkinh doanh vi chl ghi vAo v5n cht sd htu khi khoin thud d6 c6 li0n quan d6n c6c khoin mgc dugc ghithing vio v6n chri sd hitu.
TAi sin thu6 thu nhfp hodn l{ vi ng thu6 thu nh{p holn lqi phdi ki dugc bt trt khi Cdng ty c6 quyAnhqp ph6p dd bir, trtl gi&a tii s*n thud thu nh$p hiQn hnnh v6i thud rhu nhflp hiQn hAnh phAi nQp vi khic6c tAi sirn thu6 thu nh{p honn l4i vi ns thu6 thu nhgp hoEn lai ph{i trA li€n quan rdi thu6 tiru nhflpdoanh nghiQp dugc quAn lf bOi ctng m$t co guan thu6 vi COng ty c6 dV dinh thanh to6n thud thu nhgphi0n hinh tr0n co sd thuAn,
6
,1
cONc rY cO PHAN THEPvTDT-VI(hu C6ng nghiep Ph6 N6i A, xI Giai Phsm, huyQn y€n M! Bio c6o tAi chlnh
I 5 d6n nsdv 30t9l2}r5Tinh Hunc Y€n. CHXHCN ViCtNam ki hoat d6nc tt nctv 01101120
THUYET MINH BAo cAo rAr CHINH (Ti6p theo) MAu sO B oe-DNCdc thuyit ninh noy ld n\t b0 p@n tqp thnhvicdn tliqc dac tl6ng thqi vdi bdo ctio tdi chinh *im theo
4. T6M TAr cAc cHINH sAcn KS roAN cHU ytu ffrdp theo;
Thu5 Sl6p tbeo)
ViQc x6c <linh thu6 thu nh$p cria COng ty c[n crt vio c6c quy ttinh hign hdnh vd thu6. Tuy nhi€n, nhtngquy ttinh nty thay d6i theo tirng thOi k! vi viQc x6c tlinh sau ctng v0 ttru€ thu nh{p doanh nghiQp tr}ythugc vAo k6t qui ki6m ta cta co quan thud c6 thArn quyAn.
C6c loei thud kh6c dugc 6p dung theo c6c lu{t thud trign hann tsi Viet Nam.
5. T$N vA CAc KHo.i,NTT,ONG DI.roNG TITN
TiAnmgTiAn gui ng6n hingC6c khoen tuong duong ti6n (+)
34t09t2015V}ID
r.500.859.439
90.274.7t6.749
3llt2l20t4VTID
906.581.174
34.$7.747.02297.680.000.000
6. PIIAITHU KHACH HANG
a. Phdl thu ngiin ngn *hdch hdng
Cty CP tkmng iqt Thdi H*ngCtyCP rrcpAdt yiet
CtyCP Nhdt Nam
Cty CP SXvd DWM Phdt Ltnhcty cP ddu uvd xD TMp Nhdn LuQtCdc hhdch hang kltdc
b, Phdl thu hhdch hdng cdc b€n fiAn quan (ThuyCtnnnh si 3I)
7, cACKHo,i,N PE,{I THU KHAC
Phii thu ti6n thdp phd giao thi6u (i)PhAi thu tidn cugc ContainerPhdi thu nguOi lqo dgngKf cuqc, kf quiPhAi thu kh6c
c0ng
91.775,576.188 128.624328,196
30/09/20I5
VND
r 30.542.78t.14t
64.639.744.67 I5.402.55 t.387
10. t47.53 LAs55.903.478.984
27.528.525.242
13t.295.947.750
375.460.560.230
3utu20t4
vNu237.531.211.564
74.488.640.529
94.343.932. I 6i20.361.225.462
t5.50t.960,2t83.607.181.94i
29.224.299.A69
368.038.247.458
! 3ut2t20t4VND
5l.392.332.84s209.000.264
3.868.057.8734.469.395.8s93.205.292.467
63.144.079.30E
(D Phan 6nh giA tri thdp phd giao thi6u so vdi h6a don qia c6c nhA cung c6p nu6c ngoii ph6t sinh t4ichi nh6nh c0ng ty t?i H6i phdxg (<t{ thanh to6n). Ban Tdng oi6m d6c tin tudng r6ng toan bg s6phAi thu niy s0 duqc hoAn trn blng ti3n vA hing trong tuong lal.
7
.(
,
*
- 130.507.a32.E91
VND22394.172.967
t.527.Q00.2643.856.816.10r
8.399.7613.721.659.839
31.504.048.932
c0Nc rY cO PHAN THtPvrpr-VKhu C6ng nghiep Ph6 N6i A, xn Giai Phlm, huygn Y€n M!TInh Huns Y€n. CHXHCN Vi6tNam Cho ki hoat dOnc tt nsAv 01/01/2015
86o clo lAi chlnhd6n ncAv 3}lgl2}l5
THUytT MrNH BAo cAo rAr cHiNH (Tdp rheo) MAU s0 B 09-DNCdc thuy* minh ndy ld n1t b0 phin hqp tMnhvd cdn tttryc tlgc ddng thdl vdi btio cdo tdi chlnh kim theo
8, NqxAu
Gi{ g6c
3019/20r5
Gl{ tri c6 th6rhu h6i
Thli girnqud hgn
3lltu20r4
Gi{ tri c6 lhdGit g6c ihu hdi
Th0iqu{
girnhln
o6i tuo,nePhli rhu kh6 c6 khl nlogrhu holC,6ng ty CP kim kht HmgYEn
COng,y Cd ptuih XNK kirlhdoart Hil NsnCOne ty TNHH TM va YdtuQudc 9aoUNITED METAL F.ZELitte RaseCtic iltii uqng klttc
VND
43.6t 5.322.710
I t.215.867.481
3.457.009.664
3.694.4 19.0602.093.093_0161.699.021.488
2t.455.912.001
VND VND
9.EoE.586.308
- Tldn3ndnt
t.037.1 02.899
I 54.507.607 Tr€n 3 ndmTrOn 3 ndntTr€n 3 ndmTrln 3 nlm8.616.975.802
vl\D
41.964.154.963
I1.215.867.181
TrAn 3 ndm 3.457.009.664
VND
E.tt7.1rE.56t
Trtn 3 ndm
t.0i7.102.899
800.875.006
Tr€n 2 nlm
Tr€n 3 ndmTr€n 3 ndnTidn i ndm
6.3 19.440.656
3ut2t20t4GtA e6c Du phdns
4.340.786.4592.4%.093.0161.699.02t.488
19. r 58.376.855
9, HANGTONKHo
Hdng mua dang <li tr€n tlulngNguy€n ligu, vgt ligu
COng cA, dpng ca
Chi phf kinh doanh dd dangThAnh ph6m
30/09/2015Gii s6c Du ph6ng
yND Nvp VND NVD
3s.740. I 58.939
3 I 3.579.819.159
99s,2s3.t46
t5.000.018273.980.075.688
150.345.164.620
507.7s3.326,292
964.382.7?2
r80.955.432.746I5.000.026
624.3I0.306.950 840.033.306.606
IO. CHI PHi TRA fRUOC
a) Ngin hsrThi6t bi, dgng cg xuOng
Thu6 vA c6c chi phl nhSp khAu vgt liQu chiu hiaChi phi tra trudc ng{n hgn
b) Dti bgn
Chi phf thu€ v[n phdng tgi TOa nhd HH4 Mi DInh
Lqi th6 thuqng mAi (i)Chi phl tra fu6c ddi h+n kh6c
30/09/201s 4
VND
87t.008.849
602,235,8292380.442.662
VND
2.335.509,489
564.970.1444 1.094.270
3.853.687.340
-
36.036.319.634
95.323.s29.291t0.417.342.A03
14t.777.190.928
3.313.573.903
35.706.282.500
106.046.763.67710.014.746,523
151.767.792.70A
li) ...Lgi ,116. gYTg mqi ph6t sinh do nh$n sdp nh$.p COng ty C6 phAn LuyQn-thdp S6ng Ed vio Congty. Khoan lqi th6 thuong mpi ph6t sinh tlugc phen b6 trong thoi gian I0 n[m k6 tir n6m 2012.
8
((
t,l
c6xc ry c6 pnix rrfr vrpr fKhu C6ng nghiep Ph6 N6i A, xE Giai Phgm, huyQn Y€n Mi Bdo crio tii chlnhTinh Hrme Y€n. CHXHCN vi6t Nam Cho ki hoat tt ngiy 0l/01/2015 diSn neAy 3Ol9t2O15
THtryt! MINH BAo cAo rir cHiNH (ri5p ftco)A|c tta4it ninh dy ld nQt bQ phdn tryp ttdnh vi cdn dt qc itw ding thiri voi bdo cdo tdi chinh klm theo
lr. THUt v.i cAc rsoAx prdl rsuruAr rRi NEA NUdc
MAU SO B O9-DN
30t09t28153lll2/2014 Phit sinh trongk|Chi ti€u
VND
663.r33.03;1.877.731.5691.877.73 t.569
55 Phii nOP
VNDs5 at n6r
VND
122.727.384122.727.384
122-727384t22.727.384663.133.039
t.877.731.569t.877.73 t.s69
VNDa) Cic khoin phtithuThu€ gi6 tri gia 6ng
- .rhui Crcr nang nlafip khiuThuE thu nhgp doanh nghiQpCdc loai thu6 ktulcTlrui kltdc
c0ng 2.540.864.608 1.887.096.6U 2.6r,3.s9t.992
b) C6c khoin phlt triThu6 gi6 ti gia tlinq
- Thu€ GTGT ddu ra- .Thud GTGT hAng n@p khtiu
Thu€ nh{p kh6uTi6n thu6 ddtC6c losi thu6 kh6cTlruii n6n bdiThui thu nhQp cd nhdnc0ng
309.460.t79
309.460.179
309.460.179
8.239320.516t07.37t.639.31810.709.716.r86
634.774.0t34t4.222-089
3.000.00a4I I .222.489
s.7M.19A.80t0'1.371.639.318
10.709.7r6.rE6634.774.013364.532.ts4
3.000.000i6t.s32./154
2.533.130.2E6
359. r50.1 l4
359.t50.t t4124.7K.85t.901 2.E92.2W.4W
9
t27.36,9.672.122
L' \, \:^..
c6xc rycO ruAn rutrvrpr YKhu C6ng nghi€p Ph6 N6i A, xd Ciai Pham, huygr yen Mi'Iinh Hung Y6n, CHXHCN Vi€t Nam Cho ki hoat dQng tu ngiry Oll}ltz}ls d6n ngiy 3A19/2015
Brio cdo tiri chinh
THuyfT MrNH BAo cAo TAr cHiNH (ri6p theo)Cdc thuyit minh nay ld mQt bQ ph,$n hqp ttwni vd'c,in diq c dlc rl6ng thdi voi bdo cdo tii chinh kim theo
12. rfu snn c6 oNn Htru HiNH
Nhi xuing, v$tki6n trric
VND
Mty m6c,thr6t bi
vt{p
Thi6t bivin phing
VND
Phuong tiQn v{utai
vt\p
Ciy l6u nlm
VIYD
928.210.158
Miu sd nos-nN
cOrg
VND
13E4356.150.EEE
NGUY0NcTA(*)Tgr ngAy lfin0lsMua trong ntrmEAutu x6y dpgGiim do thanh lj nhuqng b{nTsi ngly 30/09/2015
GTATRIHAoMoNLWKfTqi ngAy llll20sTrich kh6u haoGiim do thanh lf nhuqng b:inT4i ngiy 30/09/2015
Gr,{ TRICON LAIT4i ngiry 30/0912015
183.632.487.1 l?23.463.383.217
477.955.204.165
43.551.732.80E
5t4.487.36L739 799.159.359.891 1.278.805.205 68.5r2.6t2.895
514.487362.739 ?99.r59359.E91 1.278.805.205 68512.6r2"895
1.048.533.812
87.265.10144206.66723'.t5.799.289.672
tJE4J65350.8EE
707.012.952.630
72.936.478.676
110.w.z9934.807.878
207.095.870J34 521.506.936.973 1.1ss.798.9r3 511.005.956.909 204.868.177 779949.431306
271.652.422.9t8 143.006.292 604.416.919.582
Tqi ngAy 3lll2l20l4 330.854.8?s.622 321.204.153.726 230.271393 243t5.945.658 75&149.859 677.353398.258
Tqi ngiy 30 th6ng 9 n{m 2015, nguy€n gi6 cria tii sin d ainn htu hinh bao gdm c6c tii san cO Ai*r da kn{u hao h6t nhung vin con sri dung vdi gi6 tri H295.03729r.248 V$ID (tgi ngiy3l thfng 12 nEm ?014t292.144.424.069 VllD).
Nhu rinh bny tai Thuy6t minh s 15, t4i ngiy 3l thang 12 n{m 2014, m6y m6c thi& bi nh6p khAu thugc d6y chuy&n nhA miy c6n th6p va toe,n b0 cdng trinh xiydr,mg, m6y m6c, thi6t bi thu$c trem khl h6a than cua C6ng ty dn duqc th6 ch6p dd dam bio cho c6c khoin tiln vay ngnn han ngan hang vrii giri tricon l4i Ii1.684.758.094 VM (t4i ngiy 3l th6ng 12 nim 20141 4.335.,145.3E3 VND).
Nhu trinh bdy t4i Thuy6t minh s6 16, t4i.ngdy 30.thang 6 ntrm 2015, hQ thfug mdy m6g thi& bi va cric tni san gin fidn v6d a6t tfruQc dg 6n nhi miy san xu6t ptrOlthdp tai Chi nh6nh l{ii Phdng tE dugc th6 ch6p dd dim bio cho c6c khoin tidn vay dii hp ngin hAng vdi gi:i tri con t1i lit 527 .827 .728.622 VllD (tai ngny 3 l thi.ng
l0
12 nLm 2014: 585.749.354.194 VIYD).
.--i -I
a Ar \ -: rr
lBs06"6SS.9S6 72t34L9St
THUVTT MrNH BAo cAo rAr cHiNH (Ti6p theo) MAu sO B 09-DNCdc thuyit minh nay ld nQt bQ phQn hqp thdnh vd-cin drqc doc ctiing thdi vili bdo cdo tdi chinh kim theo
CONG TY cO YI$rVKhu COng A, x0 Giai Phpm, huyQn Y€n M!
t3. TirsANcOoltvuvOaixn
NGUYEN GIATgi ngdy lll/2015
Tgt ngly 3U09nO15
cl/i TRI HAo MON LU? Kt
Tqi ngily llllz0lsTrfch kh6u hao trong kj
T4i ngty 30/09/2015
crA rRI cox r,4r
Tgi ngny 30/09/2015
Tgi ngiy 3lll2l20l4
14. TAI sAx DODANG DAI HAN
Cht phl x6y dgng co bln di dang dil hgn- Mua sim- Xdy dgng co bin- S{ra chtaTrong cl6 (nh0ng c6ng rinh l6n chi6m tr€n t0% t6ng gi6 tri)+ CAng rtnh ruydn dadng vdo nhi mdy (CN Hdi Phdng)+ Cdng trlnh khu nltd d cdn bQ cing nhdn yiiln tqi xd ThiAnHrary(CN Hdi Phnng)+ Khdc
QuyAn srl dgng d6t cta COng ty bao gdm gi6 tri quy&n sir dung hai lO ddt tri Hrmg Y6n vi H{i Ph0ng.
Quy0n sti dpng d6t t?r Hlmg Y€n phdn 6nh tiln thu6 10.000 m2 d6t tgi Khu C6ng nghigp Ph5 N6i A trongthdi gian 43 nim. Khu ddt duqc dV dinh sri dgng cho m$c dich di dli xu&ng luy{n
"an tirep vi diy chuy}i
sdn xu6t s6 2.
Quydn sf dgng dAt cria Chi nh6nh COng ty tpi Hii Phdng phin Anh gi4 tri ddn bt giii ph6ng m{t bing khud6t xAy dgng nhd m6y tqi Hii Phdng duqc ghi nhfln tongkhoAn m[c quy6n st Oung b6t rI aoq" phln b6theo phuong phdp tlulng thnng dga tr6n thdi gian st dgng cdn l4i theo hgp ddng thu€ d6t lil 29 n[m.
BCo cilo tii chfnh
Quy3n sri dgng tl6t\N\D
28.0r9.135.75 l
28.019.13s.7s1
3.122.855.305574.332.093
3.697.187.398
24.321,948.353
24.896.250.446
30t09lzotsVND
108.956.00019.85 t .346.628
t82.786.615
9.259.9 t8.427386.742.6 t 5
3llt2l20l4VND
?2.828.72719.851.346.628
I82.786.6rs
9.259.9 t8.4272s5.61 5.342
10.59t.428.201 10.59t.428.201
20.238.089,243 20.106.96r.970%
ll
,)
l
cdxc rv cO pHAx rHEP vrFT VKhu Cong nghiQp Ph6 N6i A, x6 Giai Ph6m, huyQn y6n M!Tinh Hung Y€n, CHXHCN ViQtNam Cho ki ho+t d0ng tlr ngiy 0ll0ll20l5
Blo c{o til chfnh<tdn ngAy 31t9l21t5
THUYTT MINH BAO CAo rAT cHiNH (TI6p theo) MAu s6 B O9.DNCdc rhuyi* minh ndy ld mft bA ptuin hop thnnir vd'cdn dtqc dec ddng thdi vdi bdo cdo tdi chinh kim theo
15. PHAI TR.,i NGT.IdI B/iN
.L Cdc khodn phdi trd ngcdt bdn ngdn hgn
Cty CP thuvng nqi TMi Hung
Cty RIII Refractories Asia Pacipic Pte.Ltd
CtyTNtIHThdp DongBu ViQt NanEi€n lvc Thu! nguy€n
Cdng ty Dt c Qu6cC6ng ty TNHH TM Truing Sinh
Cdng ty TNHH Uy Long - TQ
Cty CP SXDY & TM Anh ThdiCty kinh doath than Hdi PhdngCtyCNA Meral Ltdc6ng ty TNHH TM&DV Httu ThinhCdc il6i twngkhdc
b. Phdl trd ngrdt bdn cdc b4n ilAn qaan (Thuyitdnh sA 3I)
16. CHI PHi PHAI TR,4, NGAN HAN
Ltri vay ph6i triTrlch trudc ti6n luong nghl ph{p
Chi phl vfu chuydn, sta chtaChiphl ptdi tri nhn thAu kh6ch hdngChi6t kh6u b6n hAng phei raChi phl diSn
Chi phl kh6c
t7. PHiir TRA KHAC NGAN HAN
Kinh phl c6ng doin86o hi6m xi hQi
Bto hidm th& nghiep
Nhfln kj quy, ky cugc ngiin hgnC0 tric lqi nhugn phAi rrdTi€n luong gi0 lgi c0a CBCNV
C6c khoAn kh6c
6.i62.596.372
35.344.673.905
3.776,398
1.876.067.2227.268.t25.090
50.674.958.070
597,198,108
109.086.s20.2r7 83.508.731.156
30t09t20t5 3ul2n0t4
VND
26.514.0r t.700
9.254.604.447
20.465. I t7.389
90.080.716
2.636.764.600
2.962.368.988
2.570.127.099
3.040.604.6662.879.899.1983.324.491.109
3ut2l20t4VND
9.864.916.690
5.392. I 77.254
1.472.392.i50
30t09t20t5
VND1.4r6.411.595
381.090,369
806.788.030
2.399.788.5993.9402Q.A702.044.1t4.242
2.721.538.79t
30/09201sVND
r r7.341.861
5ts.t73,373
34.2289Ut.t20.892.705
226.037.8382.479.240.7t0
3.2t3.369.342
VND
3.403.512.064
476.639.729
3.330.169.433
2.449.038.8044.309.078.4401.608.12t.206
440.523.697
13.709.943.696 16.017.083.373
3Ut2/20t4
VND
561.399.527
34.081.870
1.t20.892.705226.037.838
t.628.225.779
4.102.093.902
7.672.731.621k
t2
7,306.284,733
tI
cONc rY cO rHAx rHtr vrgr fKhu C6ng nghiip Ph6 N6i A, xa Giai Phsm, huyQn y€n MiTInh Hunc Y6n. CHXHCN VietNam Cho ki hoat d6ne ttr nsAv
Bdo c6o tii chinh0l/01/2015 d6n neiv }O/glzOLs
T}IUYIT MINIi BAo cAo rAT cHiNH (TI6p theo) MAU sO B O9.DNCdc rhuyil minh nty ld n,Qt bQ phQn hqp thAnhuiciin arqc dpc itdng thdi vhi bdo cdo rdi chlnh kAm theo
lE. vAYVANqNcANHAN
3UnnOU phrltsloh troag nlm 3ODnOls
Chi tl0u 56 c6 ktt olrgtri nd
56 c6 t&l rlng lrnGil arl TInc Gllm GU trl nO
Vay ngiin hnn
Nq dni h$ttdn hgn trd
(Xem thuyttminh s0 16)
c0nc
YND
1291'6r6,275.308
n6,68?,4t3,172
VND
I .291 .6t6.275.308
n6.687.4t3.t72
VND
I . I 15.954.477.E58
E5.t40.819.965
vNl)
l.l 15.954.477.858
85.140.819.965
VND Y'YD
2.1 tt.114.573.21 5 2.2t9.07 6.370 -665
E5,140,8t9.965 116.6E7.413.172
l/08"303,68&4EO 1.40E.303,6E8.480 2.198.555.393.180 2.405.763.7&t.837 1.201.85.297.E23 t.201.095.197.823
Vay ngin hqn
NH DAu tu vA PT Viet Nam - CN Bic Hung y€n
NH EAu tu vi PT Vipt Nam - CN Hrmg Y€nNH Ngoqi thuong Hii Ducmg -CN Hai Ducmg
NH Cdng thusng Hung Y€n - CN Hrmg YCn
NH N6ng Nghi$p Hrmg Y0n - CN Hung Y€n
Nq ddt hgn ddn hgn trd 8s.140.819,965 il6.687.4r3.172
1.20t.095.297.823 1.408.303.688.480
30/09/2015VIYD
l.l I 5.954.477.858
n4332.941.628142.257.548.388562.227.947.86r
30r.t36.033.981
Sltnnw4VND
t.29t.616.275.308
161.098.894.167
t4r.423.299.512520.015.304.168
447.456.394.420
21.622.383.041
96: 9:t" uuJ,ng{..h^q luqc thvc hifn du6i hlnh thtc vay theo hen mrlc tln dgng. C6c khoan vay nAy c6
thd rut b[ng E6ng viQt Nam hogc cdc ngogi tQ chuydn diii kh6c, chiu IAi sudt can c,i theo rh6a thuan lioac9og q vdi c6c ngSn hing tsi tung thdi tli6m rut v6n. Lii vay duqc trA hlng th6ng theo th6ng b6o'laiiriac6c ng6n hAng.
Ktroan vay tt NgAn hdng TMCP Ngopi thuong ViQt Nam - Chi nh6nh Hii Duong kh6ng c6 tii s6n tlAmbio.
C6c khoAn vay tir Ng6n hAng- TMCP COng thuong tiQt Nam - Chi nh6nh Hmg y€n tlugc <l6m bno bingtoin bQ.m{ymoL ttri{ bi n}ifp khAu thuQc ddy ch-uy€n nhi m6y c6n thdp ut ioin b0 c6ng trlnh xiy dunr,.m6y m6c, thi€t bi thuQc rqT" kh!_h6a than cria c6ng ty rgi Khu c6ng nghiQp ph6 N6i .4-- xa Giai ph?;;huvQn-Y€n Mf, tlnh Hrmg Y€n. Theo Hgp ttdng th6 ch6p tii sin s6 r-oods+ibo-os/HDTCA/ietinbart-fidY ngay 27 th{ng 9 nlm 2012 gitS Ng6n hnng TMCP i6ng Thuong ViQt Nam - Chi nh6nh Uung v€n vd9.6|! !v, nguy€n gi6 tii sAn th6 ch6p ld 224.909.995.046 VlvD, gia tr'i ctn tei tei ngAy 30 th{ng S ;am ZO r
jla 1.684.758.094 VIID.
!!c t<lodn vay.tir Ng6n hing TMCP DAu tu vi Phdt tri€n viet Nam - Chi nh6nh Bic Hunc yen vA Ns6nhnng TMCp Dau. tu vA .ph6t tridn viQt Nam - chi nh6nh Hung y€n dusc da- ta. ti;;-;i'6" &;; ffi;,C:l-u".tY
dqlg ddt, quy6n sd hilu nhi d vi tii sin khdc gen ti€n v6i Cdt s6.sl 4s3g7l AJ'ily Uan "hI"
Ji;Hung Yen c6p cho c6ng ry ngdy r3 th6ng 9 n6m 2013, vao s6 cap GCN s6 cr 01420.
:
1
)
l(P
il
.)
'1
l3
c0Nc rY cO PHAN THEP vrpr VKhu C6ng nehiQp Ph6 U6i a, xa Giai Phem, huyQn Y€n M! 86o cAo til chtnhTinh Hrmg Y€n, CH)GiCN Viet Nam Cho ki hoet dOng tt ngAy Olt}l/2015 d6n neiy 3Ot9/2015
THUYET MrNH BAO CAO rAr CHiNH (ri6p theo) MAu s6 B 09-DNCdc rhuyit minh ndy td n1t b0 phdn hgp thdnh vd'ciin dvqc dsc iliing thdi v&i btio cdo tdi chtnh kim theo
19. vAYvANgD.lIH4N
3ynnu4
Gitt trl
Pb{l slnh trong nlm 30/09u015
Chi tiSu 56 c6 hhl nlng 56 c6 khi nlngtri Gitmn{, Gif tri tri no
Yay dAi han(i)
c0ng
VNI)201.828.233.t37
vl\D70t.828.233_tf7
VIIDn6.6E7.413.t72
VND143.484.526.551
YNDI 43.484.526.55t
VND
201.828.an3.137 201.82&233.137 t16.6E7,413.t72 85.140.819,965 85,140.8r9.96s
Troug tld56 phdi trd tongvdng l2 rhbtgSd phdi trd sau 12thdng
I16,687.413.172
85.140.8t9.965
85.140.8 19.965
(i) Kho6n vay dAi hp cta C6ng ty C6 phAn Luy$n thdp SOng Dd, nay lA Chi nh6nh cria COng ty tgi HAi
Ph0ng. Khoin vay Ng{n hing TMCP Ngogi ttruong Viet Nam - Chi nh6nh H{i Duong dugc thyc hiQn theoHgp ding ttn dsng sd OtruOmrVIS ngly I I thdng 8 ndm 2007 dd OAu tu Dg 6n X6y dpg Nhn m6y SAn
xu6t Phoi th6p d Hii Ph0ng. B€n vay th6 chdp toAn b0 hg thSng mdy m6c, thi6t bi ve c6c tAi sAn gin tidnvdi d6t thuQc DV 6n Nhn m6y SAn xu6t ptrOi thdp v6i c6ng sudt 400.000 tdn/nlm tr€n thria dAt thue tre ti6nhAng nim c6 di€n tlsh 163.985,8 mz tei xi HoAng DQng vd Ki€n B6i, huygn Thty Nguy€n, thdnh ph6 HeiPhdng ctng tdt ci c6c quydn, lgi lch, c6c khoan bdi thudng kh6c vd c6c khoAn thanh to6n mi b€n th6 chAp
nhfln ttugc hofu s€ nh$n tluqc tt Hqp ddng bAo hi6m vdi c6c tii sAn tr€n. Gi6 tri cdn lpi cta tii sAn th6 ch6ptqi ngiy 30 th6ng 9 ntrm 2015 h 527.827.728.622 vND (tA ngny 3l thAng 12 n6m 2014 lesEs.7 49.3 5 4. r94 VrrD).
Khoin vay dii hqn dugc hoAn trA theo lich bi6u sau:
30t09t2015
VND85,140.819.96s
3Unnit4VND
r16.68?.4t3.172
85. t40.819.965
Trong vbng m$t nimTrong nlm th& hai
Trri: S6 ph{i ra trong vOng 12 th6ng (<luqc trinh biy dph6n nq ngtrn h3n)
56 phni tril sau 12 thing
85.140.819.965 201,828.233.137
85.t40.819.965 fi6.687.413.172
85.1
l4
c6xc ryc6 psAx rn6p vrpr-fKhu C6ng ngtriQp fn6 N5i A, xi Giai Ph4m, huyQn Y€n M! Bio cio tiri chinhTinh Huns Y6n. CHXHCN viet Nam Cho ki hoat tir ngAy 0l/01/2015 d6n neay 30/9/2015
THUYfTMINH BAocAo TAr cHiNH (Ti6p theo)Cac rluq'* ninh ttay {d nfit bQ ph,$n lqp ttunh vd cdn dugc ilgc ildng thdi vhi bdo cdo tdi chinh kim theo
20. voNcH0soHtru
Thay d6i trong v6n chi si httu
V6n khlc ctacht si h&u
VND
8.83556E.717
Qui ltiu tuphdt tri6n
VND
145.945-713-472
Qui dg phdngTli chlnh
VND
27.769.599.965
Lgi nhu$n chuaphin ph6i
VND
(dr.159.269.164)
22376"527.W4
MAU SO B O9.DN
c0ngVND
531.458.122290
22.376.527.864
V6n g6p cia cht Th{ngdrv6nsd hftr c6 phlnVIYD VII{D
492.206.620.000 163.790.00055 Au tli rgly 01ru12014
Lgi nhu{n trong ntrm
Tang(ginm) do 6p dsng
chinh s6ch k6 todn mdi27.269.6W.265 Q7269.6*.26s)
56 du qi ngty 0l/012015trinh bly lei
192J06.620.000 3&i.790.{X}0 8.83556&717 t73213.412.737 (20.782.74tJ00) 6s3.834.6s0.r's{
L6 trone kt 05.692.920.A66) (25.692.920.ffi'l
56 du tei rsiv 30,lUtt2Lls 492.206.620.000 363.790.000 8.835558.717 1732ts.412.737 (#.413.66'1.ffi) 52$.1{1.730.08E
V5n diiu l!
Theo Gi6y ch&ng nhfn deng kf kinh doanh thay d6i len tht 14 ngdy l2thing 02 nnm 2014 v6n diiu lQ cria C6ng ty lit 492.202.620.000 VM. Tgi ngly 30lhine 9nim 2015, v6n didu l€ <lil dugc c{c c6 tl6ng g6p dt nhu sau:
ki V5n di g6p3016t20t5
Vdn di g6pC5 a6ng
T6ng c6ng ty S6ng D!
Cdc c6 ddng kh6c
14 3ut2t20t4
VND
261,062,970,000
23I,t39,650,000
VND
26t,062,970900
23 I,139,650,000
VND
26t,062,970,W0
231,139,650,000
o/o
53,04Yo
46,96o/o
l5
cONc rY cO PHAN THEP vrpr-VKhu Cdng nehiep Ph6 N6i A, x6 Giai Pfum, huyQn yen M!Tinh Hunc Y€n. CHXHCN Vi€t Nam Cho ki hoar d6ns tt, nsdv 0l/01/2015
BAo c6o tii chlnhd6n nsdy 3019/2015
2t.
Tll siir
Tii sen bS ph$n
T6ng Ol sin h91 ohit
Nqpbil ffiNq phli trA b0 phfn
Tdng ng phrll trl lgp o[It
THUytT MrNH BAo cAo TAI cHiNH (Tt6p theo) MAu s6 B 09-DNCdc thuy& minh nay td nQt bA phdn hgp thanhvd cdn tfuqc doc ding thdi vdi bdo cdo tdi chinh kim theo
20. v6N CHt' SdHtrl' (Tt6p rheo)
C6 phi6u 3ongn1rc 3u12not4VIYD YNI)
56 lugng c6 phi6u di Mn ra c6ng ch0ng+) C6 phi6u ptr6 OOng 49,?20,262 49,220,262+) C6 phi6u uu <Ei
56 luqng c6 phi6u dang luu hinh+) C6 phi6u ph6 th6ng 49,220,262 49,220,262+) C6 phi6u uu dni
C6 phi6u ph6 th6ng c6 mQnh gi6 10.000 VIrID/ c6 phi6u
B0 PHaN THEO LINH wC KINH DOANH VA B0 pHaN THEO KHU VL,C DIA LfBQ ph$n theo llnh qpc kinh doanh
D0 phgc W JnUc dich quAn lf, co c5u t6 ch&c cta COng ty ttugc chia thinh bat$ ph$n ho6t dQng: B$phAn sdn xu6t ph6i thdp, b0 ph$n c6Ln th€p vi b$ ph$n ph6n ph6i thCp thinh phEm. C0ng ty l{p b6o c6ob0 ph6n theo ba b0 ph$n kinh doanh niy.
Ho6t ttQng chrt y6u cua ba bS phfu kinh doanh tr€n nhu sau:
. BO ph{n sAn xu5t ptrOi th€p ta chi nh6nh H6i Phdng: luygn phoi th6p c6c loai tir th€p ph6.
. B0 ph{n c6n thdp t{ chi nh6nh Hung Y€n: cdn thdp thinh phAm tir ph6i thdp.
. BO ph$n ph6n ptr6i *rep thnnh phlm qi tru sd COng ty: ph&r ph6i ra rhi tru&ng
C6c th6ng tin b0 phin v0 hogt dQng kinh doanh cira C6ng ty nhu sau:
C0ng ty
30/920t5 30/920!5 30t9/,015 3019.n0ts 30Dn0ls
YND YND VND VND VND
2.083.973.68.224 957 .72s.t08.823 384.571.057.430 ( 1.44E.5 t4.656.23S) t.9?7.755.t68.239
t.977.755.t68.239
L233.80t.920.695 1.192.570.192.754 371.755.990.940 ( 1.44E.514.666.238) t.349.613.438.151
1.3{9.613.{38,t51
Chl rhlnbHll Phntrt
Chi nh{nhIlung Ytr Logl trU TingcQng
l6
cONc rY cO PHAN TH6P vrpT,VKhu C6ng nghiQp Ph6 N6i A, x6 Giai Phnm, huygn Y€n M! Bio c6o til chtnhTinh Hung Y€n, CHXHCN Vi0t Nam Cho lci hoat tlOng ttr ncAy 0U0I/2015 d6n ngiy 30/912015
THUY0T MrNH BAo cAo rAr crr[NH (Ti6p rheo) },riu s6 B oe-DNCdc thuyiit minh ndy ld nQt bA phdn hqp thanh vicdn dugc ttgc ding rhdi vdi bdo ctio di chinh kim theo
2t. B0 PHAN THEO LINH vUc KrNH DoANH vA B0 rHAN THEo KHU vfc rlIA L* OiSptheo)
C0og tyTU n8ty 0U0l/:1015
d6o ugly3WWn0l5
CN Htl Phdng CN Hmg YtnT&n3ty Ttugly
0l/01/1013 0l/0la0t5it6n ngly it6n ngly
30/0920t5 3009/2015VND VND
1.u7.00.3.922.69
VND
3.35r.752.620.t76 2.3 t 1. t93.960.7932.3t 1.193.960.793
3.26J.336.904.343 I .834.835.280.842 t.146.98.009.709 (4.058.614.6?e.5O9) 2. t 88.485.5t 5.385
8E,4r5.715.833 tt,t€t.741.t27 72.12{.987,718 I22,70&445.408
86.329.620.363
36.378.825,04S
2&.745.472241.084.39t
62.579.574.974(23,692.n0.066)
(2s.692.920.066)
Loll tr[ T0ng cQngTt trgiy 01^)1r,015 Tt DSly 0lrul/2015dannSty3{v0920t5 d{nagty30/D/l0rS
VNDDornh thuDoanh thu OuinTdng doenh thu
Chi pht hogt dQne kinhdoanh
Kdt qui hogt it{og ktnhdomb b{ phfu
Chi pht tJr0ng ph6n b6l4l nhuf tt holt O0u8klnh dornbDoanh thu tu c{c khoentliu tuLai 06) kh6cChi phl Gi chlnhLql ohufo trufc ttu0Chi phl thu0 thu nhlpdoanh nghiPpLgt r[ufn trong nlm
t.1693,52s97.457 (4.058.614.679.509)
22.
Cdc khoin giim tr&
Chi6t kh6u thuong mpi
Gi6m gi6 hing ben
Hlng bdn bi ffi l?i
c0ng
23. crA vdN rI.A,Nc B,iN vA DICH vU cuNG cAp
Gi6 v6n cta thanh phdm da cung cAp
Gi6 v6n cta ho?t tlQng gia c6ng
c0ng
DOANH THU BAN HANG yA, CUNG CAp DICH VVTtr ngiy 1/1/2015 d6n
nsny 30/09/2015
VND
Doanh thu b6n hlng vi cung cdp dich vgDoanh thu b6n hAng
Doanh thu ho4t dQng gia c6ng
Trlngly YlnU4il6n ngiy 30/9/2014
VND
2.35t.783.740.582
2.222.$l.AA0
2.695.295.795.845
40.768.877321
2.349.561209.5U 2.736.064.673,566
27.184.404.296
13.140.3'.t7.493
264.998.0A0
32,841.010.019
t8,367.52t.924647.821.300
44.589.779.789 5r.856.3s3.s39
Ttr ngiry t/U2015 d6nnqiy 30/092015
YIYD2.1 88.485.5 I 5.3 85
1.256.453.782
2.187.229.061.603 2.506.195.726.t26
t7
!Ih
iI
Ttngiy lnn0l4d6u ngty 30/9/2014
VND2.472.t56.684.085
34,039.042.041
cONc rY cO PHAN THEr vr$T-fKhu C6ng nghi{p Ph6 N6i A, xi Ciai Ph6m, huyQn Y€n M} 86o cfo tll chlnhlinh Hung YEn, CHXHCN ViQt Nam Cho k) hoqt d$ng ttr ngdy 0lt0l/2015 d6n ngiy 3O/9l2Ol5
THUytT MINH BAo cAo TAr cHiNH gi5p theo) mAu sd B oe-DNCdc thuy* minh nay ld m,Qt b9 phQn hqp rhani vd-cdn diqc dgc diing thdi vhi btio cdo tdi ch{nh kim theo
24. CHI PHi SAN XUAT KINH DOANH THEO YIU T6fr} ngiy ltlDOlS il6n
ngly 30/(D/2015YND
1.9t9.350.246-107
72.379.518.771
73.226,447.500
223.814.467.074
19.789.456.725
Chi phi nguy€n liQu, vflt li$uChi phl nh&n c6ng
Chi phl kh6u hao tii s{n c6 tfinhChi phl du phdng
Chi phl dich vU mua ngoiiChi phi khic
c0ng
25. DOANHTHUHOATDONCTAICHINH
LAi tiln ggi, ti0n cho vay
Doanh thu tii chlnh kh6c
c0ng
26. cHIPHitAtcnixn
LXi ti6n vayL6 ch6nh l€ch tI gi6 chua thgc hiQnL5 ch6nh l$ch ty gi6 dE thgc hipnChi phi tAi chlnh kh6c
c0ng
27. ro(rADcoBANTRENC0pHrtu
Tir ngiy Uln0l4d6n nsAy 3019/2014
\NYD
2.078.372j92.t6064.736.493.515
7s.782.500.199
69 r .401 .933
2r0.509.696.ss3
19.974.t40.593
2.308.560.136.r77 2.450.066.824.593
T& ngiry 1/l/20r5 il6nngly 30/09/2015
VND264.745.472
VNDt.024.222.486
105.407.160
260.74s.472 1.129.629.646
Trl ngty ltlt20l5 66nneny 30/092015
VND62.067.844.596
157.049.618620.207.898
.l 38
62.579.574.974 79.789.036.84s
Tir ngty lllt20l5 d6o Tir ogty lll?Al4nstrv 30/09t2015 ^llIen 3U9n$t4
Trlngiy UlnU4it5n neAy 30/92014
VND75.885.175.8r7
r.018.233.7362.454.594.031
43r.033.261
G6yLqi nhu{u k6 to6n sau thu6 thu uh{pdoanh nghifp
G6yLgt nhugu d6 ttnh lli csbiln r6n c6 phi6u
C6 phi6u ptr6 ttrOng dang luu hinh blnh qu6n trongk,
Lti co bin trGn c6 phi6u (ddng/l cd phtdu)
VND
(2s.692.920.066)
(2s.6e2.920.066)
49.220.262
r.5221
VND
15.816.483.1 ls
15.E16.483.115
49.220.262
321
7
)
l8
Trlngty Uln0t4ddn ngiy 30D2014
cONc rY cO pxAn rnfrvrpr-fKhu C6ng nghigp Ph6 N5i A, xI Giai Phqm, huyQn Y6n M!Tinh Hune Y€n. CHXI{CN VietNam Cho ki hoet d6ne tt nstv 0l/OY2Al5
86o c:io tli chlnhd6n neAy 3}t9l2}l5
'rHUytT MINH BAo cAo TAr cHiNH (Ti6p theo) MAu sd B 09-DNCdc thuyit minh ndy ld nQt b$ phfn h1p thinhvd-ciin duqc dpc ding thdi vdi bdo cdo tdi chinh kim theo
28. TAISANTIDMTANG
C6ng ty C6 phAnThdp ViQt-* dang fi6n h{nh c6c th0 tyc ph6p l! dd gini quy6t ranh chdp ph6t sinh vdid6i tAc bAn hdng cria Cdng ty do d6i tdc bdn hlng dI vi phSm c6c <fidu khoAn giao hAng theo hqp ddngtti <fugc hai b€n k, k6t. Theo kdt lu6n bin 6n so th6m cria TOa 6n, COng ty c6 th6 thu dugc tt, d5i tdcnAy s6 tiBn khoing 28 ti VND. Tuy nhi€n, k6t qui cu6i ctng cdn ttry thugc vio quydt dlnh ph6p lj cu6ictng cta c6c co quan hl}u quan vd khA n6ng trdr ng cia a6i Ac. Do tt6, Cdng ty chua hech to6n s6 tiAnc6 th6 thu <lugc niy. C6ng ty th l{p dU phdng 1007o khoin phAi thu nAy. 86o c6o nly chua bao gdm
c6c di&u chinh c6 thd c6 li6n quan d6n tAi s6n tidm tAng nOu trdn.
29. CAM KET THUT HOAT DOIVCTir nglry Llll20l5
d6n ngty3Ug9n0t5
VND
Trl ngiy1lll20l4 dtn
ngiy 308/2014VND
592.908.7s0
31fi7n014YND
1.493.444.508.44s128.624.328.196
1.364.820. l 80.249653.834.650.154
2.49
30.
Chi phf thu€ hqt dgng th6 hiQn khoin chi ph{ thu€ vtrn phdng t?i ttng 8 vA tlng 9 Toa nhd HH4 MyDlnh rheo Hqp ddng s6 ZgizOtOmoTN/TCT-VIS ngly 18 th6ng 0l nlm 2010 gita TOng COng tySOng Et vi COng ty. Thdi gian thue B 50 nlm trir di thdi gian x6y dung Tda nhtr. Tdng gi6 tri tiln thu€theo bi€n bin xdc nh$n lai li 38.736.705.000 VND (theo gi6 tri hqp d6ng le 38.E86.400.000 Vl{D). Taith0i di6m 30 th6ng 9 nim 2015, C0ng ty di thanh to6n toin b0 gi6 tri hqp ddng cho T6ng Cdng ty SOngDn.
c6r.rc cV TAr cHINH
Quin lf ml ro v6n
COng ty quAn l! ngudn v5n nhim dam bdo r6ng C6ng ty e6 th6 vira ho4t dQng li6n tpc wa t6i da h6a lqiich crla c6c c6 dOng th6ng qua t6i uu h6a s6 du ngudn v6n vA c6ng ng.
CAu tr6c v6n cia C6ng ty gdm 4 c6c kholn ng thuAn (bao g6m c6c khoin vay nhu dA trinh bAy t?iThuydt minh s6 13 vi 15, trtr di ti6n vd c6c khoAn tuong duong ti6n) vd phAn v6n thuQc sd hilu crla c6cc6 d6ng cta Cdng ty (bao gdm v6n g6p, c6c qui du tnr rrtr di 16 Iny [6).
'
.-^ tr. ,;tle so clon ody lot crunn
Chi phi thue hoqt tlQng t6i thi€u dn ghi nhfln vio b6oc6o kdt qu6 hoqt d$ng s6n xu6t kinh doanh trong k! 592.908.750
HQ s6 <bn bAy tAi chinh cta Cdng ty t4i ngiy kdt thrlc ni€n d0 k6 to6n nhu sau:
30t09/20t5VND
C6c khoAn vay 1.201.095.29?.823Trt: Tidn vi c6c khoin tuong duong tidn 91.7?5.5?6,188Ngthu6n 1.109.319.721.635V6n chri sd h&u 628.141.730.088T! lg nq thuAn tr€n v6n ch[ so htu Ln
CAc chinh s6ch k6 to6n chri ydu
Chi ti6t cdc ch{nh sdch k6 to6n cht y6u vd c6c phuong phrip mA C6ng ty 6p dgng (bao g6m c6c ti€u chlde ghi nh$n, cs sd x6c dinh gid hi vi co sd ghi nhfln .1. tn'oan Uu nf,'Ap ra cfri pnil d6i;6i drng lo?i rAisin tii chinh, c6ng ng tii chinh vi c6ng cp v6n dugc trtnh bly t?i Thuy6t mintr i5 +.
l9
cONG TY cO PHAN THtP vrST-VKhu COng nghigp Ph6 N6i A, xi Ciai Phlm, huyQn Y6n M! 86o c6o til chlnhTinh Hnng Y€n, CHXHCN Vi$t Nam Cho ki hogt dQng tir ngiy OI/OU}A$ d6n neiy 3}tgtz}lsTHUYTT MINH BAo CAo TAI cHiNfl (Ti6p theo) MAU sO B oe-DNCdc thuydt mtnh ndy ld mQt bf phQn hqp thanh vd- cdn cluqc dOc ddng thdi vhi btio cdo tdi chinh kCm theo
30. cONc cV TAI cHiNH (TiCp rheo)
C6c logi c6ng crl tii chlnh
Gi{ tright s6
30/9l20rsVND
TAI sin tii chfnhTidn vi c6c kho&n tuong duong tidnPhii thu khAch hAng vi phdi thu kh6c
T6ng cQng 488.430.8r6.200 490,50J,072,0E3
9t.775.576.188396.655.240.012
3yt2n0t4VND
t28,624,328,196361,878.743.887
C0ng nq tii chluhCdc kboin vayPhai tre nguli b6n vd phAi trd khricChi phl phii trd
r ong cang
1.241.095.297.823115.?26.060.812
13.709.943.696
1,493,444,548,44591,181,462,777rc,417,086,373
1,330.53r.302.331 1,600,643,054,595
C0ng 1y chua ddnh gi{ gi6 tri hqp lf cta tii s&n tAi chinh vi c6ng ng tii chlnh t4i nsny t6t tu:c tcy t<6
to6n do Th6ng tu s6 ZtOlZOOgnrC do B0 Tii chlnh ban hinh ngiy 06 rh6ng 1 l n6m 2009 ("Th6ng ru210') c0ng nhu c6c guy dinh hiQn hinh chua c6 huOng d6n ca th6 vd vigc xic dinh gi6 tri hgp lI crla
c6c tai sin tii ohinh vi c6ng nq tii chinh. Th6ng tu 210 y6u cAu &p dpng ChuAn myc b6o c6o tii ch{nh
Qu6c t6 vB viQc trtnh biy b6o c6o tdi chinh vd thuydt minh thdng tin O5i vOi c6ng ca tii chlnh nhungkt6ng dua ra hudng din tuong duong cho vifc d6nh gi6 vA ghi nh{n c6ng cA tdi chinh bao g6m c6 6p
dpng gi6 tri hqp lf, nhim pht hqp vdi ChuAn mgc b6o c6o tii chlnh Qu6c t6.
Mgc ti6u quin lf rti ro tii chinh
C6ng ty d6 x6y dgng hQ th6ng quan ly' rti ro nhlm ph6t hi€n vA d6nh gi6 c6c rui ro mi COng ty phiichiu, thi6t I$p c6c chlnh sich vd quy trlnh ki6m sodt rui ro 0 mirc ch6p nh4n duqc. H0 th6ng quAn lf rriiro dugc xem xdt lai dinh k) nhirn phdn 6nh nhtng thay O6i ctia dilu kiQn thl trulng vd hogt dgng ciraC6ng ty.
Rti ro tii chinh bao gdm rrii ro thi tru&ng (bao gdm r0i ro t! gi6, nii ro l6i su6t vi rui ro vd gi6), rui rotln dgngi rui ro thanh kho6n.
Rti ro thi trudng
Hogt d0ng kinh doanh cta C6ng ty se cht ydu chiu rui ro khi c6 sg thay d6i vA ty gi6 h6i do6i, I6i su6tvi gi6' COng ty kh6ng thpc hifo c6c bi€n ph6p phdng ngua rti ro niy do thi6u thi tru&ng mua c6c c6ngqt tAi chinh.
Qudn $ nii ro t! gid
c.6ng ty thyc hiQn m0t sd c6c giao dich c6 g6c ngo4i te, theo d6, c6ng ry sc chiu rui ro khi c6 bi6n <gngvd tg gie.
Gi6 tri ghi sd cta c6c tii snn blng tidn vi c6ng ng b&ng tiln c6 g6c bnng ngoei tg r3i thdi di6m cu6i tynhu sau:
20
i(t\I
Ii/lrltI
cONc rY cd PHAN THtP vrpT-VKhu Cdng nghi$p Ph6 N6i A, xi Giai Phpm, huyQn YGn Mi 86o c6o tAi chinh'l'inh Hung Y€n, CHXI{CN Vi0t Nam Cho k} hoat d0ng tir ngiy Ol/Oltz}ls ddn ngdy 30/9/2015
THUytT MINH Btro cAo rAt cIriNH (Tdp fireo) MAU sO D 0e-DNCdc thuydt minh noy b mQt b8 phgn hqp thdnh vd ctin duqc dgc ctdng thdi vdi btio cdo tdi chinh kim theo
30. CONG cV TAI cHiNn (Ti5p rheo)
Qrdn t! rtt ro t! gtd (Tidp rheo)
C0ngng Tii sAn
3$Dnws stnznal4 30t9/r0rs 3ut2t20t4
D0 la M! (USD)
Euro (EUR)
Qudn $ rti ra ldt sudt
Cdng ty chiu rrti ro lai su6t ph6t sinh tir c6c khoin vay chiu l6i su6t d6 duqc kf tdr Rr:i ro ney se dugc
Cdng ty quAn lj b6ng cdch duy tri d mrlc dQ hqp l! c6c kho6n vay vd phin tlch ttnh hlnh c4nh tranh tr€n
thi tru0ng dd c6 dugc l6i su6t c6 lgi cho COng ty ttl c6c ngudn cho vay th{ch hqp. s6 g6c vay theo l6isu6t thA n6i dugc phAn 6nh qua bdng sau:
30t9t20t5 3ut2n0t4
VND16.643.764.756
Vay theo l6i su& the ndi
Cho ki 9 th6ng ket thtc ngny 3019/2014VNIDVI{D
VND34.138.290.277
32.922.120
VND34.870. I 1 9
r0.500.983
VND23.770.293.015
10.707.688
VND
85,140.8r 9.965
VND
201,828233,137
85.I40.819.965 201,EaE233,t37
EA nhqy cio tdi sudt
Dg nhpy crla c6c kho6n vay d6i vdi sg thay <t6i lai sudt c6 th6 x6y ra d mfic dQ hqp lf trong l6i sudt
duqc th6 hiQn trong bing sau ttAy. Vdi gin dinh li c6c bi6n s6 kh6c khOng thay d6i va s6 du ti6n vay
cu6i n6m li s6 du tiAn vay trong su6t ndm tii chlnh, ndu lii suAt cta c6c khoan vay v6i lai su6t thi n6i
tanfgi&m 200 di6m cs bAn thi 16 truOc thu6 crla C6ng ty cho k) hogt dong ttr ngiy 0l thing 0l n6m
2015 d€n ngAy 30 th6ng 9 ndm 2015 s€ tnng/ginm khoang l,? ti VND (kl hogt dQng tir ngiy 0l th6ng
0l nlm 2014 d6n ngiy 30 th6ng 9 nirn 2014: giim/tang lqi nhufn trudc thu6 khoang 4,03 ti U\fD).
Tlng/(gitm) s6 Anh huOng a6n t6rugtili6m co bin nhu0n) tnrdc thud
VNDCho ki 9 th6ng k6t thrie ngAy 3019/2015VNDvflD
+200-200
+20a
(1,702,816,399)1,702,816,399
(4,036,564,663)4,034564,663-240
Qudn t! nii ro vd gid hlng hda
C0ng ty mua nguy€n v$t liQu, trAng h6a tir c6c nhA cung cdp trong vi ngoii nudc dE phUc vq cho hopt
d$ng sAn xuAt tintr doanh. Do v$y, C6ng ty sC chiu rti ro tir vi{o thay ddi gie ben cria nguy€n v$t li$u,
hdng h6a. Hi$n Qi, C0ng ty kh6ng c6 bi$n ph6p phdng ngta rui ro, phg thuQc hodn toAn vAo thi tru&ng.
Rti ro tfr dgng
Rdri ro tin dqng xey ra khi m$t kh6ch hing ho6c d6i t6c khOng d6p {rng ttugc c6c nghia v9 trong hqpddng d6n ddn c6c t6n thAt tii chlnh cho C6ng ty. C6ng ty c6 chlnh sdch ttn dpng phr) hqp vi thudngxuy€n theo d0i ttnh hinh de ddnh gi6 xem C0ng ty c6 chiu rui ro ttn dqng hay khdng. C6ng ty kh6ng c6
bdt k, rti ro tln dgng trgng ydu nAo vdi cdc kh6ch hing ho{c A6l tac bOi vl c6c khoAn phii thu d6n ttrmQt s6 luqng l6n kh6ch hlng hoqt dQng trong nhilu nglnh kh6c nhau vd ph6n bO d cdc khu vyc dia l!kh6c nhau.
2L
cONc rY cd psAx rnir vrgr-fKhu COng nghiQp Ph6 N6i A, xa Oiai Phpm, huy$n Y€n Mt 86o c6o til chfnbTinh Hung Ydn, CIIXHCN Viet Nam ki hoat d6ne tt ne{y 0ll0ll20l5 d6n nsdy 3O/912A$
THUytT MINH BAo cAo rAr cHiNH (Ti6p theo) MAU sO 809-DNCdc thulit minh ndy ld nQt bQ phsn hqp thdnh vd-cdn ilugc dpc ding thdi vdi brio cdo tdt chinh kim theo
30. CONG cV TAI cHiNH (Ti6p theo)
Qufrn If rrii ro thanh khoiln
Mpc dich quan lf nli ro thanh khodn nhim d6m bio dri ngudn v6n dd dap fmg c6c nghia vg tii chfnh hiQn tei vd
trong tuong lai. Tinh thanh khoAn ctng tlugc C6ng ty quAn lf nhim dtm bio mrtc phU tr0i gita c6ng nq d6n h?nvt tAi sin d6n hgn trong k, d mtc cd thd duqc ki6m sodt d6i vdi s6 v6n mi C6ng ty tin ring c6 th6 t4o ra trongk! d6. Chlnh s6ch crla COng ty li theo d6i thu&ng xuy€n c6c y€u oiu vd thanh khodn hign t?i va dU ki6n rongtuong lai nhim <fim b{o C6ng ty duy trl <li mric dg phOng titn m{t, c6c khoan vay vA dt v6n mA c6c chfi si htucam k6t g6p nhim dip ring cic quy dlnh vd $nh thanh kho&n ngin hp vd dii hpn hon.
C6c bAng dudi <l6y trinh bay chi ti6t c6c mtc d6o hqn theo hqp ddng cdn lg d6i vdi tii sin tii chlnh vA c0ng nstdi chinh phi ph4i sinh vd th0i hen thanh to6n nhu dtr dugc th6a thu$n. C6c bang niy dugc trlnh biy dya trOn
ddng tiAn ctrua ctri6t kh6u cua tai sdqr tAi chfnh vd dOng ti&n chua chi6t kh6u cta cOng ng tAi chinh tlnh theo ngAy
sdm nh6t md C0ng ty phni tra. Viec tdnh bdy th6ng tin tai sAn tii chinh phi ph6i sinh li cin thi6t de hi6u dugcviQc qudn lf rui ro thanh khoin cr)a C6ng ty khi tlnh thanh khoin eluqc quAn lf tr0n co sd c6ng ng vi tii sinthuAn.
3ot9l20ts
Tiln vd c6c khoan tuong duong tiAnPhAi thu kh6ch hdng vi phii thu kh6c
T6ng cQng
30t9n0t5
C6c khoan vayPhii tri nguli b6n vi phii tra kh6aChi phi phdi tra
I ong cang
Cb€nh lfch tbanh kbo{u thuin
3tnznat4
TiAn vi c6c khodn tuong duong ti6nPhii thu khdch hdng vi phAi thu khAcTii sin chinh kh6c
r otrg cang
3U,:n0t4
C6c khoin vayPhii tri ngudi b6n vi phii trd kh6cChi phl ph6i trA
-:r ong cqng
Ch6nh lQch thanh khoin thuin
Dufi 1 nim Tir l-5 nim T6ne
VND VND VND
9t,775.576.188 - 9t.775.576.188396.655.240.012 - 396.655.240.012
488.430.816.200 48E.430.8I6.200
Dudd I ntrm Tt l-5 ntrm r ongVND VND VIID
1-24t.095.297.821I15.726.060.812
13.109.943.696
1201.a95.297.823I L.726.060.8r2t3.709.943.696
1.330.531.302.331 1.330.531.302.33r
(842.100.486,r3r) (842.100.486.r31)
Dufi I ntrm Tt 1-5 ntrm I OnS
VND
r28,624328.19636t.870.344.126
8,399.761
VND VND
128,624.328,196361.874344.t26
8.399.761
490.503.072.083 490.503.072.083
Durfi l ntrm Tir l-5 nim l ongYND
r.408.303.688.48091.181.462.71716.017.083.373
VND
85.14Q,819.965 1.493.444.508.44591.181.462.77716.017.083.373
VND
r.s1s.s02.2s4.630 85.140.8t 9.965 1.600.643.054.s9s
(t.82,4.eee.162.547) (8s,140.819.965) (r.r10.r39.982.512)
22
cONG TY cO pnAx rHtp vlpr-*Khu C6ng nghipp Ph6 N6i A, xe Giai Phgm,'Iinh Hune Y€n, CHXHCN Vi0t Nam
huyQn Y0n Mi BAo c6o til chiuhk! hoat tl6ns tir neiy 01/01/2015 ddn nedy 3Ol9/2A15
THUytT MINH BAo cAo rAr cHiNH (Tr6p theo) uAu sO B oe-DNCdc thuyit minh ndy ld mflt bd phdn hqp rhanh vd ciin cluqc dpc cldng thrli vhi bdo ctio tdi chinh kim theo
Jo, cONc cU TAI cHiNH (Ti6p theo)
Ban T6ng Gi6m d6c d6nh gii rui ro thanh khoin d mtc cao. Tuy nhi€n, Ban T6ng Gi6m d5c da d6nh gi6 rang
C6ng ty c6 th6 huy ttQng c6c kfio6rn vay tir c6c hgp <tdng h3n mfic tin dung kf k6t v6i ng6n hing vi b6n hingh6a t6n kho dd <fip fng c6c nghia vg tii chinh khi d6n h+n.
31. NGHrpp W VA S6 Dr/v6r C,{C n&X LrtN QUAN
Danh s6ch cic b6n li6n quan:
M6i ousn hO
C0ng ty m9
C6 ctng chrl s0 hiru
C6 clmg chri sd htuC6 cirng chri sd h8u
C6 ctng cht sd htuC6 ctrng chri s0htuC6 ctng cht sd h8u
C6 cring chri sdh8u
C6 cirng cht sd h&u
C6 ctng cht sd htuC6 cirng chri sd h[u
C6 ctrng chri sd hBu
C6 crlng cht sd htuC6 ctng chri sd h0'u
Cd ctug chri s0 hilu
C6 ctng chri sd hUu
C6 ctng chu sd htuC6 cirng chri sd htuC6 ctng chri sd hilu
C6 ctng cht sd htuC6 ctng cht s0 ht'u
Cd ctng chti s0 htuC6 ctng chrl sd hfuC6 ctng chri sd h8u
C6 ctng chi s0 hfuC6 ctrng ch0 sd hilu
C6 ctng chri s0 h8u
C6 cung cht s0 h['u
C6 ctng chri sd htuC6 cung chri sd htuC6 ctng chri sd htuC6 c&ng chri sd h8u
C6 ctng chri sd htu
BEn li6n quan
T6ng Cdng ty S0ng DiBan di6u hAnh Thriy diQn Xekaman 3
C0ne ty TNHH EiQn Xekaman 3
C0ng ty Cd phin Xay lip vd Dich vrr S6ng DiC0ng ty Cd phin Tu vdn S0ng DA
COng ty C6 phin Dlu tu vi Thuong mgi S6ng EiCOng ty Cd phAn S6ng Dd ICOng ty C0 phAn S6ng Ei 3
Cdng ty C6 phAn S6ng Di 4
Chi nh6nh S6ng Di 4.06 - C6ng ty C6 phln S6ng DA 4
Chi nh{nh SOngDn 407 - C6ng g C6 phln Sdng Ed a
Chi nh{nh SOng }n 4.09 - COng ty C6 phln S0ng Di 4Cdng ty CO phAn S6ng Di 5
Cdng ty C6 phAn S6ng Di 5.05
Xi nghiQp SOng Dn 6.01 - Cdngty C0 phin SOng Dn 6
XI nghi$p S0ng Dd 6.02 - C0ng ty C6 phin SOng EA 6
Xl nghigp S6ng Ei 6.03 - C0ngty Cd phAn S0ng Dn 6
Chi nh{nh SOng Ed 6.04 - C0ng ty CO phin S6ng Di 6C0ng ty C6 phin SOng Ee 6.04
COng ty C6 phin S6ng Ei 7
C0ng ty C6 phAn S6ng Dn 901
Chi nh&rh SOng Dd 903 - Cdngty C6 phin Sdng Ei 9
Xi nghiQp SOng Di 9.05 - C6ngty C6 phAn SOng Dn 9
C0ng ty TNHH MQt thinh vi€n S6ng Ei 9.08
Chi nh6nh S0ng Di 908 - Cdng ty Cd phin SOng Ei 9
Chi nhdnh Tly Nguy€n - C0ng ty CO phin S0ng Di 10. I
XI nghi$p S0ng Dt 10.2 - C6ng ty C0 phin Sdng Di l0Xf nghi$p S0ng Ei 10.3 - Cdng ty C6 phin S0ng Di l0Xi nghiQp S0ng Di 10.5
Xf nghi$p S0ng Di 10.6 - C6ng ty C6 phAn Sdng En l0Xi nghifp S0ng Di 10.7 ' COng ty CO phln S6ng Di 10
Chi nhelh COng ty C0 phAn S0ng De 12 - X nghi$p S6ng Ei 12.4
C6ng ty C6 phAn Sdng Di 27
23
cONc rY cO PHAN TH6P vrET-*Khu C6ng nghiQp Ph6 N6i A, xI Giai Phgm, huyQn Y€n M!Tinh Hmg Y€n, CHXIICN Viet Nam Cho ki ho+t dQng ttr ngAy 0l/01/2015
Blo c6o til chlnhd6n neAy 31tg/2015
THUYET MINH BAo c^o TAr cHiNH (Ti6p theo) MAU sO B 09-DNCtic thuyiit minh niy td mQt bQ phfn hqp thdnh vd cdn duqc doc ttdn7 thdi vhi bdo cdo tdi chinh *im theo
31. NGHrsp VV V^4, SO DrJ V6r CAC BEN LrtN QUAN (Tt6p thco)
Trong ki, COng ty dit c6 c6c giao dich cht y€u sau v6i c6c b6n li6n quan:
T& ngtry 01/01/1015d6n ngiy 30t9l20.l3
Ttngty AUOln0I4d6n nety 30Dl20I4
Doanh thuC6ng ty C6 phin Sdng Dd 5
C6ng ty C6 phia S6ng Di 7
COng ty C6 phAn S0ng Di 6.04
C6ng ty TNHH mot thAnh vi€n Sdng Dl9.08C6ng ty C6 phAn diu tu vi thuong m4i S6ng DiXI nghiQp SOng DA 6.02 - C0ng ty C6 phAn Sdng Ed 6K nghi$p Sdng Di 10.3- C6ng ty Cd phAn S0ng Di 10
Xf nghi$p SOng Di 10.5 - Cdng ty Cd phAn S0ng Di l0Xi nghiQp S6ng Di 10.6 - C6ng ty C6 phAn Sdng Di l0Xi nghiQp S6ng Di 6.01 - C6ng ty C6 phAn S6ng Di 6Chi nh6nh COng ty c6 phln Sdng Ed 409
XI nghipp Sdng Di 6.03 - Cdng ty C6 phAn Sdng Dd 6Chi nh6nh S6ng DA 4.06 - C0ng ty C6 phAn SOng DA 4COng ty C6 phAn Sdng DA 3
CN C6ng ty SOng Di 903 - COng ty CP S6ng Ei 9
Chi nh6nh Hn NOi - COng ty C6 phAn S6ng Di 6COng ty C6 phAn S6ng DA I ICOng ty C6 phAn Someco S6ng DiChi nh&rh Tiy Nguy€n - COng ty CP S6ng Ei l0.lCOng ty TNHH ITV S6ng Di I I Th6ng LongCOng ty C6 phin S0ng DA 4COng ty C6 phAn S6ng Ei 505C6c b8n li8n quan khAc
Gt{ tri h}ng mua vl dich vg cung cdpC6ng ty C6 phln Xty l6p vi Dich ve SOng Di
VND
17.767.876.t5038.073.706.210t5.773.szt.3502.044.877.800
847.r66.0002.?63.775.300
21.459.t42.8101.065.20t.720
26.414.425.720t0.2t3.024.420
22.797.305.70A13.972.433.500r 8.986.570.700
r.806.351.t0013.674.767.4002.461.017.6002.2 r0.584.000
t6.722s2t.60A3.321.545.200
1.542.440.000
419.576.28t
VND
39.500.774.480
50.831.09E.56010.350.?30.498
2.330.780. r00424.573.200
9.285,540.23019.344.r93.4201.745.245.920
15.063.505.090t 3.653.384.500
4.638.950,950
7.373.454.8007.930.239.4007.104.888.2505.667.393.6s0
5.?94.582.2s0
2.336.786.700
2.754.477.3101.00s.605.220
468.1 14.790
i
24
c0Nc rY cO PHAN rHtP vrST-VKhu Cong nghiQp Ph6 N5i A, x6 ciai Phpm,TInh Hune YEn. CHXHCN Viet Nam
THUYTT MINH BAO CAO rAT CHiNH (Ti6p theo) MAu s6 B O9-DNCtic thuyit minh ndy ld mQt b$ phQn hqp thinh vd-cdn dvgc doc il6ns thdi vdi bdo cdo tdi chinh kim theo
3r. NcHrPp vV vA s0 ou'vdl cAc stN LrSN euAN (Ti6p theo)
S6 du chri y€u vdi c6c b€n li6n quan:
huyQn Y€n M! Bio cio til chlnhki hoat <l0ne tir neiy 0ll0ll20l5 ddn neiy 3Ot9/2015
30/9/2015 3Ut2n0t4
Ph{i thu kh6ch hingC6ng ty C6 phAn S6ng Ei 7
C6ng ty C6 phln Sdng Ei 5
C6ng ty C6 phAn Sdng DA 3XI nghiQp S6ng Ei 10.3 - C6ng ty Cd phAn S0ng DA 10
Xl nghiQp Sdng Di 10.6 - C6ng ty C6 phln S6ng Ei l0Xt nghiQp S0ng Dd 6.03 - C6ng ty Cd phin SOng Ed 6XI nghiQp SOng DA 6.04 - C6ng ty C6 phAn SOng E& 6Xl nghi$p S0ng Di 6.01 - C6ng ty C6 phin S0ng Dt 6Chi nhanh T6y Nguy€n - C6ng ty C6 phAn SOng Ed l0.lChi nhrinh S0ng Di 4.06 * COng ty C6 phln S0ng Dd 4Chi nhdnh SOng DA 9.08 - COng ty Cd phin S6ng Dd 9Xi nghi$p S0ng Dd 6.02 - C0ng ty C6 phin S0ng Di 6Xi nghipp Sdng DA l!.7 - C6ng ty Cd phAn S6ng DA l0Chi nhdnh S6ng Ei 903 - C6ng ty C6 phAn Sdng Dd 9COng ty C6 phln S0ng D& 5.05C0ng ty C6 phin S6ng Di 4Chi nh6nh HA NOi * C0ng ty c6 phAn S6ng Ei 6COng ty cd phAn Someco SOng DiCOng ty TNHH lTV S6ng Di 1l Thnng LongCdng ty c6 phAn S6ng EA 12.1 IXi nghiQp S6ng Dd 10.5 - C6ng ty SOng Ei l0Cong ty TNHH dign Xekaman 3C6c b0n li6n quan kh6c
Phii tri nhi cung c6pBan diAu hinh thu! dign Xekaman 3
Cdng ty C6 phln S0ng Dd 27C0ng ty C6 phAn tu v6n SOng DiC6c b€n li€n quan khdc
VND
2l,518.698.5s02.938.239.730
22.956.042.3279.421.032.052
14,220.455.51816.302.024.3056.463.776.5571.142.745.9208.528.739.8028.t14.29?.906
771.906.24s774.549.190
1.16 r. r63.600
16.916.37010.57E.340.080
1.910.584.000
3.321.545.200
223.969.700
1t2.402.792818.s22.906
1.776.398
45.337.621.719
23,919.651.W714.217.874.9959.068,201.812
7.4t3.432.9447.099.545.3316.095.4r9.4855.773.368.2A64.241.751.339
4.034.107.445
1.299.363,6r5t.126.t3t.649
919.057.835
703.548.338
3 r9.361.671r6.916.370
VND
1.663.210.?80
112.402.792146.059.52t
260.423.t52297.770.026
35.528.532
3.?76.398
Tbu nh$p cria Ban T6ng Gi{m d6c drqc hu&ng trong ki nhu sau:Tir ngiy 0l/0ffr015 Tri ngiy 0tt0tl2gt4
Lusng, rhu&ng vi c6c khoAn phtc lqi kh6c
25
t.
i
cdnc rycd pnAn rstp vrpr-VKhu Cdng nghiQp Ph6 N6i A, x[ Giai Phqm, huyQn Y€n Mi Blo cdo tii chinhTinh Hung Y€n, CH)$ICN Vi$t Nam Cho ki ho*t d0ng tir ngAy Ol/Oll2Ol5 d6n neiy 3019/2015
THUytT MINH aAo cAo rAr cHiNH (Ti6p theo) MAU sO B 09-DNC,ic thuyit ninh ndy ld nft bO pWn lqp ttinh vd-cdn ttuqc ttgc tting thdi vhl bdo cdo tdi chtnh ldm theo
s2. sO L$u so SANH
Nhu trlnh My t{ Thuydt minh s5 03, kd tl' ngAy 0l th6ng 0l nam 2015, C6ng ty di 6p dgng Th6ng tus6 zoonot#rr-BTC do BQ Tli ehlnh ban hanh ngdy 22th6ng 12 nlm 2014 (.,Thong tu 200'), hu6ngd6n ch6 d0 k5 to6n cho doanh nehiQp. Theo d6, mQt s6 s6 liQu cria Bturg cin et6i t6 to6n t4i ngAy 30ttr6ng 6 nlm 2015, 86o c6o k6t qui ho6 d$ng kinh doanh vd B6o c6o tuu chuydn ti6n t0 cho lci hogtd$ng tt ngiy 01.th6ng 0l n[m 2015 ddn ngiy 30 th{ng 6 nem 2015 kh6ng so s6nh <tugc v6i s6 liputuong irng cua k! ho6 d$ng ttr ngiy 0l th{ng 0l nlm 2014 d6n ngiy 30 thfng 6 n6m 2014 do Anh
hudng c0a vi(c 6p dgng Th0ng tu 200 trong vifu lflp vA trlnh bdy Mo c6o Si chinh.
M$t s6 sd lifu cria k) b6o c6o tnrdc tlugc phAn loSi lqt dd pht hqp v6i viQc so sdnh vdi s6liQu cta kindy trong vi$c trinh bAy 86o c6o tii chinh cho ki hogt d$ng tr) ngiy 0l th6ng 0l n6m 2015 d€n ngAy 30thdng 9 nlm 2015, cp &€ nhu sau:
S6 dl bto clo Phin lopl l9l 56 sau pb0n togl lgl
3:r.
Blng ciin d6I t<6 toinC6c kho6n phei thu kh6c
Tdi sin ngin hpn kh6c
Qui dAu tu ph6t ri6nQuI dU phOng tii chfnh
VND
27314,055,740
3,865,215,862
145,945,713,472
27,269,699,265
to{n tru0og
VND
3,865,215,862(3,865,21 5,962)
27,269,699,265(27,269,699,265)
YND
31,175,211,602
173,215,412,737
crlJ rniNH KtT euA Ho+T DoNc sxKD euf rrut0ls
Trong quf IIy20l5 k6t quA hont d$ng sin xudt kinh doanh cta C6ng ty l6i 10.839.496.930, ttdng titngg{p2,79 l}n so vfi ctng k} n6m tru0c. K6t qui ndy Anh hu&ng b&i mQt s6 nguySn nh6n chtnh sau:Ttr dlu nlm 2015 thi truing thCp trong nu0c gi6m gid li8n tyc, mgnh nhAt h rrong quf 212015. Budcsang quf IIL/20I5 mgc dr} gi6 thep v6n c6 xu hu6ng giam nhung voi t6c dS chgm lei. M{t kh6c do gi6di xu6ng &dp vA c6 xu hudng 6n Ointr, c6c dg 6n UAt O$ng sdn 6m len, kdo theo nhu cAu
"A Uep *ay
dpng tlng l€n. Do bAm s6t thi rubx& C6ng ty dI s&n nhln dinh <lugc tlnh htnh thi tnrlng vi ch6 <lgng
dua ra nhitng phuong 6n kinh doanh hgp l!. c{c hqp ddng mua b6n nguy€n v$t ligu phqc vg sin xu{tduqc kj t€t voi gia ci hgp lf, r6t hqp vdi vifc 6p dsng c6c bi0n ph6p s6n xudt nham giem tf tQ ri€ubao, giim gi6 thanh sAn phim. K6t qui quf IIV2OI5 lqi nhu$n crla Cdng ty dgt duqc li 10.839.496.930ddng.
Bufc mng quf IV/2015 cong ty ti6p t$c srl dgng c6c phuong ph6p qutn l, nhim tgt myc ti0u dem lgilqi nhufu cao nhdt cho cdc c6 a0ng.
tuy5i nungbi6u
IIoingE{ng ThiNgu}l lfp
HTGt6m d6c
Hmg YAn, ngay l6 thdng l0 ndm 2015
c0tt
H
GTYcoT
uj
*
.'o
t
26