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CONG TY CO PHAN GTNFOODS (Thanh lap tai nirac Cong hoa Xa hoi Chu nghTa Viet Nam)
BAO CAO TAI CHINH QUY I NAM 2017
Ha Noi - Thang 04 nam 2017
CONG TY C 6 PHAN GTNFOODS So 92 V5 Thj Sau, phirdng Thanh Nh&n Q. Hai Ba Trirng, Th&nh pho Ha Npi
BANG CAN DOI KE TOAN Tai ngay 31 thang 03 nam 2017
MAU SOB01-DN Dan vi tinh: VND
TAISAN MS so
Thuyet minh So cuoi nam So dau n3m
A. TAI SAN NGAN HAN 100 548.604.827.582 1.894.016.829.082
I. Tien v& cac khoan tuong duong tiln 110 V.l 344.524.263.249 469.263.504.377 1. Tien 111 2.368.228.285 15.263.504.377 2. Cac khoan tirong duong tien 112 342.156.034.964 454.000.000.000
II. Dau tir tai chinh ng5n han 120 1. Chung khoan kinh doanh 121 —
3. Dau tu nkm giu den ngay dao han 123 III. Cac khoan phai thu ng5n han 130 199.035.755.763 1.416.014.804.526
1. Phai thu ngSn han ciia khach hang 131 V.2 37.170.902.885 40.582.658.538 2. Tra trudc cho ngudi brin ngrin han 132 V.3 37.159.112.112 1.278.473.893.531 5. Phai thu ve cho vay ngSn han 135 V.4 30 100 000 000 27 500 000 000 6 Phai thu n p S n han khar V ' . 1 I I U 1 1 1 1 * 1 11.— 111 1 1 I U I 1 I V J l U v
136 V 5 94 60S 740 766 6Q 458 757 457 7 Mir nh iSno n h a i t h u khri Hrvi
/. L-*U UHUilg [MUH UIU MIU UUI 1 37
I T . r l a l l g I U I I H I 1 U 1 4 0 1 4 0 ^ 0 Q 7 8 1 ^ 7 4 6 8 4 Q 8 7 1 7 4 6 8 O . 4 V 0 . / 1 /.40o
1 Hfino t o n k h n I . n a u g luu M I U 141
1 H 1
S 0Q7 8 1 S 746 J.UVZ.O 1 3 . / 'tO 8 4Q8 7 1 7 /168 o . t V o . /1 / . t o o \ 1 'i i c a n I I O ' I I I h a n khar* • . i »i i i i i I I I I I I O I I ii*i ii n i i a v 1 S O 1 4 8 6 6 4 1 Q 4
1 1 4 0 . 0 0 4 . 1 7 4 7 1 Q 8 0 7 7 1 1
1 i hi nrii Ira frirrrp n o 3 n h a n 1. v_ 111 [Mil ll o 11 UUt llgUll Hull 1 5 1 1 J 1 V 6 a
V . 0 3 (LQ 7 1 1 A"IQ OV. Z 1 1 .4ZV i 8 8 867 ^na
M 1 h u p f i T f i T Hi x a o k h a n trfr A . i i iuc VJ i VJ i u u y t i\iitiu u u 1 <v7 77 867 887 / Z . o O / . O o Z A A m 77/1
t 4 . 4 D j . J Z 4 3 T h n p v a r a r k h o a n nhai t h u n h a n irop -S • 1 U U V V ** V C 1 V I U 1 U U I 1 L / 1 I C 1 I I I I U 1 1 1 I I I I I U U l
1 53 6 584 883 O. J04.00J
6 ^84 887 A T a i c a n n o S n h a n k h a n
* • I Ul OUII HgUIl Hull MIclL 1 55 1 J J R T A I S A N n A I H A N
D . 1 AVI 9 A 1 1 Ur\l 11 /A 11
7 0 0 Z U U 7 1 1 7 O C 7 C 4 B 7 8 f l i n c i n n i ^ i i e i 1.U51.017.141.253
i P h a i t h u i l'ii h a n I . I iitii i i m u . i i n u n 710 it I o ^ nnn nnn ft Phai thu Hai h a n khsip vs. i I K I I uiu vsui nun I V I I U V
7 1 6 s nnn nnn II. T&i san co dinh 220 3 363 S11 173 1 S 7 0 7 7 S 7 7 0
J . J Z 7 . / I J . I ly 1. Tai san co dinh huu hinh 221 _ _ 1
V 9 3 304 975 170
J .JU4.7iJ. 1 £,\j 3 467 68Q 774
- Nguyen gia 222 4.544.592.728 4.544.592.728 - Gia tri h a n m<Sn Ifiv kp V J iii i i i iiuvs uivsu iI Iy i\v 773 (\ 73Q 667 6nB"\ ^ 1 . Z 3 7 . 0 0 / . 0 0 5 ) (\ n s i o m o^/ i s 11 .Uo 1 .yUZ.yjH)
3. Tai san co djnh vo hinh 227 V.10 58.586.003 67.086.005 - Nguyen giri 228 142.000.000 142.000.000 - Gia tri hao m6n luy ke 229 (83.413.997) (74.913.995)
V. Dau tu tai chinh d a i han 250 V.8 2.314.533.194.320 1.047.120.031.115 1. Diu tu vao cong ty con 251 2.212.755.481.996 878.123.752.300 2. Dau tu vao cong ty lien doanh, lien k£t 252 106.944.555.787 106.944.555.787 3. Dau tu gdp von vao don vi khac 253 67.218.566.491 4. Du phdng dau tu tai chinh dai han 254 (5.166.843.463) (5.166.843.463)
VI. Tai s a u d a i han k h a c 260 55.843.337 367.334.359 1. Chi phi tra trudc dai han 261 V.6b 55.843.337 367.334.359
TONG CQNG TAI SAN 270 2.866.759.047.732 2.945.033.970.335
CONG TY CO PHAN GTNFOODS So 92 VO Thj Sau, phudng Thanh Nhrin Q. Hai Ba Tnrng, Thrinh pho Hri Noi
BANG CAN DOI KE TOAN (Tiep theo) Tai ngay 31 thang 03 nam 2017
MAU SOB01-DN DOTI vj tinh: VND
NGUON VON MS i so Thuyet minh So cuoi nam So dau nam
C. NQ PHAI TRA 300 35.633.837.100 116.605.262.305
I. Np ngrin han 1. Phai tra ngirdi ban ngrin han 2. Ngudi mua tra tien trudc 3. Thu§ va eric khorin phai nop Nha nude 4. Phai tra ngudi lao dpng 5. Chi phi phai trri ngrin han 9. Phai tra ngrin han khric
310 311 312 313 314 315 319
V.l l V.7 V.12
V.14 V.15
35.633.837.100 21.833.246.771
1.235.000.100 2.324.069.717
355.526.686 -
9.885.993.826
21.605.262.305 8.801.484.898 2.045.816.647
233.043.323 513.923.611
10.010.993.826
II. Nu dai han 8. Vay va no thue tai chinh dai han
330 338 V.13
95.000.000.000 95.000.000.000
D. VON CHU SO HU'U 400 2.831.125.210.632 2.828.428.708.030
I. Von chu so huu 1. Von gdp cua chu so hum - Co phieu pho thong co quyen bieu quyet 2. Thring du vdn cd phan 11. Loi nhuan sau thue chua phan phdi - LNST chua phan phdi luy ke den cudi ky trirac - LNST chua phan phdi ky nay
410 411 411a 412 421 421a 421b
V.16 2.831.125.210.632 2.500.000.000.000 2.500.000.000.000
245.042.505.974 86.082.704.658 83.386.202.056
2.696.502.602
2.828.428.708.030 2.500.000.000.000 2.500.000.000.000
245.042.505.974 83.386.202.056 76.091.481.668 7.294.720.388
TONG CQNG NGUON VON 440 2.866.759.047.732 2.945.033.970.335
Nguyen Thj Thu Huyen Ngudi lap bieu
Ta Vrin Quyen Hoang Manh Cuong Chu tjch HDQT Ke torin truong Ngay 20 thang 04 nam 2017
CONG TY C 6 PHAN GTNFOODS S6 92 V6 Thj Sriu, phudng Thanh Nhrin Q. Hai Bri Trung, Thrinh ph6 Hri NQi
BAO CAO KET QUA HOAT DQNG KINH DOANH Quy I nrim 2017
MAU B 02-DN/HN Don vi tinh: VND
ivia so Thuyet minh
Quy I 1 5 1 Luy ke t u d a u n3m
den cuoi quy nriy ivia so Thuyet
minh N5m 2017 NSm 2016 Nam 2017 N3m 2016 1.Doanh thu cung cap hang hda va djch vu 01 6.1 400.558.579.846 * I U I no i i i/ CAC 698.981 .436.546 400.558.579.846 cno not A1C CAC o 9 o . 9 o 1.4 J 0 . 3 4 O
2.Cac khoan giam tru doanh thu 02 3.Doanh thu thuan tu hang hoa vri djch vu(10 = 01 - 02) 10 400.558.579.846 cc\o not A1C CAC 6 9 8 . 9 8 1 . 4 3 6 . 5 4 6 400.558.579.846 cno not AHC CAC 0 9 o . 9 o l . 4 J 0 . 3 4 0 4.Giri von hang ban 11 6.2 399.890.041.681 COO 1C] *7C3 HCiC
o o o .JO 1. /JJ./U6 399.890.041.681 COO 1C^ H11 Hf\C
O O O . J O 1. / Jj.zUo 5.Loi nhuan gpp ve ban hang vri cung cap DV(20 = 10-11) 20 6 6 8 1 1 8 16S OOo. J J O . I O J in 4 1 0 6 8 1 34ft 6 6 8 S I S 16S 10 4 1 9 6 8 3 3 4 0 6.Doanh thu hoat dong tai chinh 21 6.3 c r ^ A f\f\*\
5.873.539.092
^ 066 666 *760 J.oOO.OOO. /OU £" o 7*> A f\f\H
5.873.539.092
^ 866 666 76ft J.oOO.OOO. /OU 7.Chi phi hoat dong tai chinh 22 0 .4 324.583.333 HIC HHC\ m o
/JO. / /U.J /o 324.583.333 H1C HH(\ 1HO /JO. / /U.J /o
Trong do: Chi phi Idi vay 23 324.583.333 752.057.168 324.583.333 752.057.168 8.Chi phi ban hring 25 6.5 506.502.627 96.197.379 506.502.627 96.197.379 9.Chi phi quan ly doanh nghiep 26 6.5 2.298.172.005 2.931.651.884 2.298.172.005 2.931.651.884 lO.Loi nhuan thurin tu hoat dong kinh doanh{30 = 20 + (21 - 22) - (25 + 26)} 30 3.412.819.292 12.501.730.259 3.412.819.292 12.501.730.259 11 .Thu nhap khac 31 6.370.610 6.370.610 12.Chi phi khac 32 13.280.398 (1.834.349.353) 13.280.398 (1.834.349.353) 13.Loi nhuan khric (40 = 31 - 32) 40 6.6 (13.280.398) (1.827.978.743) (13.280.398) (1.827.978.743) 14.T6ng loi nhuan ke torin trudc thue(50 = 30 + 40) 50 3.399.538.894 10.673.751.516 3.399.538.894 10.673.751.516 15.Chi phi thud TNDN hien hanh 51 6.8 687.772.548 5.737.849.316 687.772.548 5.737.849.316 16.Lpi nhuan sau thue thu nhap doanh nghiep(60 = 50 - 51 - 52) 60 2.711.766.346 4.935.902.200 2.711.766.346 4.935.902.200 Hi&cft^qn tren co phieu 70 6.9. 10 35 10 35 ^334»>*
iyen Chu tjch HDQT
Horing Manh Cudng Ke torin t ruong
Nguyln Thj Thu Huyen Ngudi lap bieu
C O N G T Y C O P H A N G T N F O O D S So 92 Vo Thi Sau, phudng Thanh Nhan Quan Hai ba Trung , Thanh pho Ha Noi
BAO CAO LUTJ CHUYEN TIEN TE Quy I nam 2017
MAU B 03-DN Don vj tinh: VND
BAO CAO LU U CHUYEN TIEN TE (Theo phicang phdp gian tiep)
Luy ke tu* dau nam den cuoi quy nay
KHOAN MUC Ma so
Nam 2017 Nam 2016 L LUXJ CHUYEN TIEN TU HOAT DQNG KINH DOANH /. Lfti nhuan tru&c thue 2. Diiu chinh cho cac khoan - KMu hao TSCD vri BDSDT - Cric khoan du phdng - L3i, 16 tu hoat d0ng dau tu - Chi phi lai vay 3. Lai nhuan tu HDKD tru&c thay doi von luu dpng - Tang, girim cac khoan phai thu - T3ng, giam hang ton kho - Tang, giam cac khoan phai tra (khong ke lai vay phai tra, thue
thu nhap phai nop) - T3ng, giam chi phi tra trudc - Tang, giam chung khoan kinh doanh - Tien 13i vay da tra - Thue thu nhap doanh nghiep da nop - Tien thu khac tir hoat d0ng kinh doanh - Tien chi khac cho ho^t dpng kinh doanh Luu chuyen tien thuan tu H dpng kinh doanh II. LlTU CHUYEN TIEN TU H. DQNG DAU TU 1. Tidn chi mua sam, xay dung TSCD va cac TS dai han khric 3. Tien chi cho vay, mua ban cac cong cu no cua don vj khric 4. Tien thu hoi cho vay, brin lai cong cu no cua don vi khric 5. Tidn chi dau tu gdp von vrio don vi khric 6. Tien thu hoi dau tu gdp von vao don vj khric 7. Tidn thu lai cho vay, co tuc va lai nhuan dupe chia Luu chuyen tien thuan tu hoat dong dau tu III. LUU CHUYEN TIEN TU H. DQNG TAI CHINH 1. Tien thu tir phrit hrinh co phieu, nhan von gdp ciia chu sd hum 3. Tien thu tir di vay 4. Tien tra np goc vay Luu chuyen tien thuan tir hoat dpng tai chinh LUU CHUYEN TIEN THUAN TRONG KY Tien vri tuong duong tien dau ky Anh hudng cua thay doi TG hoi dorii quy doi ngoai te Tien vri tuong duong tien cuoi ky
01 02 03 05 06 08 09 10
11 12 13 14 15 16 17 20
21 23 24 25 26 27 30 33 33 34 40 50 60 61 70
3.399.538.894 166.264.656
(5.873.539.092) 324.583.333
(1.983.152.209) (18.555.274.738)
3.405.901.722 (11.252.058.690)
275.612.733 (838.506.944)
(28.947.478.126)
(2.600.000.000) (870.553.841) 2.678.790.839 (791.763.002)
(95.000.000.000) (95.000.000.000)
(124.739.241.128) 469.263.504.377
344.524.263.249
10.673.751.516 168.011.967
(5.866.666.760) 752.057.168
5.727.153.891 (39.256.847.740)
(246.113.440) 125.169.762.690
(166.446.032) (6.932.348.835) (5.006.773.338)
79.288.387.196 (37.343.300.000)
3.689.500.000 (217.885.541.875)
38.987.944.000 2.566.090.649
(209.985.307.226) 823.370.400.000 43.352.000.000
(562.906.597.776) 303.815.802.224 173.118.882.194 48.031.364.526
221.150.246.720
Chu tjch HDQT Ngay 20 thang 04 nam 2017
Horing Manh Cuonj Ke toan truong
Nguyen Thi Thu Huyen Ngudi lap bieu
CONG TY C6 PHAN GTNFOODS S6 92 V6 Thj Sriu, P. Thanh Nhan Q. Hai Ba Trirng. Thanh ph6 Hri Npi
THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh krit thiic tai ngay 31 thang 03 nam 2017
MAU B 03-DN
L THONG TIN KHAI QUAT Cong ty Cd phrin GTNfoods tirin than lri Cong ty Co phrin Khoring san va Mdi trufrng Dai Viet, la cong ty co phan dupe thanh lap vri hoat dong theo giay churng nhan dring ky doanh nghirip Cong ty Co phan lan driu sd 0105334948 ngay 30 thang 5 nrim 2011 do Sd Kri hoach vri Drill tir thanh phd Ha Npi cap. Trong quri trinh hoat dong, Cong ty dri dupe ddi ten tir "Cong ty Co phrin Khoring san va Moi trubng Dai Vipt" thrinh "Cong ty Cd phrin GTNfoods", cric thay doi vri nganh nghri kinh doanh cung nhir vdn diriu 1? cua Cong ty da dirge Sd Kri hoach va Dau tir thanh pho Ha Npi lan lirgt chirng nhan tai cric Giriy chirng nhan dring ky kinh doanh thay doi. Cong ty dri dirge Sd Ke hoach va Driu tir thanh pho Ha Npi crip Giriy chirng nhan dring ky kinh doanh dring ky thay doi lrin thir 13 so 0105334948 vao ngay 2 thang 6 nrim 2016. Ngrinh nghe kinh doanh chinh: Hoat dong chinh cua Cong ty hirin nay la: Xriy dung cong trinh dirdng srit, duong bo; Xriy dung cong trinh cong ich; Xriy dung nhri cac loai; Ban buon nong, lrim san nguyrin lieu; Ban buon phrin bdn va san phrim ndng hda, Srin xurit dng nhira cung, dng nhua mrim, cac san pham khac tir plastic; San xurit vat Iipu xriy dung tir drit set; San xurit srin phrim chju Ida; Dot than hoa (go, cui co ngudn gdc hgp phap),... Try sd chinh cua Cong ty tai: So 92 V5 Thi Sau, phudng Thanh Nhan, qurin Hai Ba Trirng, tp Ha Npi.
II. CO SO LAP BAO CAO TAI CHINH VA KY KE TOAN 1. Co sd lap brio crio tai chinh
Brio crio tai chinh kern theo dupe trinh bay bring Dong Viet Nam (VND), theo nguyrin trie gia gdc va phu hpp vdi cric Churin muc Ke toan Viet Nam, He thong Ke toan Vipt Nam va cac quy dinh hien hanh co lien quan tai Viet Nam.
2. Ky ke torin Nrim tai chinh cua Cong ty brit driu tir ngay 1 thang 1 va ket thue vrio ngay 31 thang 12.
III. CHUAN MUC VA CHE DO KE TOAN AP Dl^NG 1. Che dp ke torin rip dung
Cong ty rip dung Chri dp kri toan doanh nghi?p Viet Nam ban hrinh theo Thong tu sd 200/2014/TT-BTC ngay 22 thring 12 nrim 2014 cua Bp Tai chinh, cac Churin mpc kri toan Viet Nam do Bp Tai chinh ban hanh vri cric vrin ban sua ddi, bd sung, hudng drin thue hirin krim theo.
2. Hinh t Ii ii e sd ke torin rip dung
Hinh thue sd kri toan rip dyng dupe dring ky cua Cong ty lri kri torin trrin may vi tinh. IV. CAC CHINH SACH KE TOAN AP Dl^NG 1. Tien vri cric khoan tuong duong tien
Tirin va cac khoan tuong duong tien bao gdm: tien mrit tai quy; tirin gui ngrin hang; cac khoan driu tu ngrin han co thdi han thu hdi horic dao han khdng qua 3 thang co kha nring chuyrin ddi de dring thanh mpt lupng tirin xric djnh va khdng co rui ro trong chuyrin ddi thanh tirin kri tir ngay mua khoan driu tu do tai thdi dirim brio crio.
2. Cac khoan phai thu Cac khoan phai thu dupe trinh bay theo gia tri ghi sd trir di cac khoan du phdng dupe lap cho cac khoan phai thu khd ddi.
CONG TY C6 PHAN GTNFOODS S6 92 V5 Thj Sriu, P. Thanh Nhrin Q. Hai Bri Trirng, Thanh pho Hri Npi
THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thue tai ngay 31 thang 03 nrim 2017
Du phdng np phai thu kho doi thri hirin phrin giri tri ciia cac khoan phai thu mri Cong ty du kien khdng c6 khri nring thu hdi tai ngay ket thue ky kri torin, trong do: Naphdi thu qua han thanh toan:
Muc trich Irip du phong Tir trrin 6 thring den dudi 1 nrim 30% giri tri Tu 1 nrim drin dudi 2 nrim 50% giri trj Tir 2 nrim drin dudi 3 nrim 70% giri trj Tir 3 nrim trd Irin 100% giri trj Npphdi thu khac: Du phong np phai thu kho ddi dupe trich lap dua trrin muc ton that dp kirin khong thu hoi dupe. S6 tring horic girim sd du tai khoan dp phdng dupe hach torin vao chi phi quan ly doanh nghirip Pong ky.
3. Hang ton kho Hang ton kho dupe xric dinh trrin ca sd giri thrip hern giua giri gdc vri giri trj thuan cd thri thue hirin dupe. Giri gdc hring ton kho bao gdm chi phi nguyrin vat lieu true tirip, chi phi lao dpng true tirip va chi phi srin xurit chung, nriu cd, dri cd dupe hang ton kho d dja dirim va trang thai hirin tai. Giri gdc ciia hang ton kho dupe xric dinh theo phucmg phrip binh quan gia quyrin. Giri tri thuan cd thri thue hirin dupe dupe xric djnh bring giri brin udc tinh trir cric chi phi dri hoan thanh ciing chi phi tirip thi, brin hring vri phan phdi phrit sinh. Du phdng cho hang ton kho dupe trich lap cho phan giri tri du kirin bi ton that do cric khorin suy girim trong giri trj (do girim giri, hu hong, kern phrim chat, Idi thai..) cd thri xriy ra ddi vdi nguyrin vat lieu, thanh phrim, hang hori ton kho thudc quyrin sd hum ciia Cong ty dua trrin bring chung hop ly vri sir suy girim giri tri tai ngriy krit thue ky kri torin. Sd tring horic giam khorin du phdng girim giri hang ton kho dupe hach torin vrio giri vdn hring brin trong ky.
4. Tai san co djnh hum hinh Tai san hum hinh dupe ghi nhan la tai srin co djnh hum hinh nriu thda mrin ddng thai cric tiriu churin sau: (i) Chric chrin thu dupe lpi ich kinh tri trong tuang lai tir vide sir dung tai san do; (ii) Cd thai gian sir dung trrin 1 nrim trd lrin; (iii) Nguyrin gia tai srin phai dupe xric djnh mot each tin cay va co gia tri tir 30.000.000 VND trd lrin. Tai san cd djnh hQm hinh dupe trinh bay theo nguyrin gia trir gia trj hao mdn luy kri. Nguyen gia Nguyrin giri tai san cd dinh hum hinh mua srim bao gdm gia mua va toan bd cac chi phi khac lirin quan true tirip drin vi?c dua trii san vao trang thai srin sang sir dung. Khdu hao Tai san co dinh hQm hinh dupe khriu hao theo phuang phrip dudng thring dua trrin thai gian hum dung udc tinh, cy thri nhu sau:
Sd nrim Phuang tipn van trii 10 Thirit bi vrin phdng 03
5. Trii san co djnh vd hinh Tai san cd djnh vd hinh ciia Cong ty thri hirin giri tri phan mrim kri torin. Giri trj phrin mrim kri torin lri toan bp cric chi phi mri Cong ty dri chi ra tinh drin thai diem dua phrin mem vao sir dung. Phan mem kri toan dupe khriu hao theo phuang phrip dudng thring trong thai gian 5 nrim.
7
CONG TY C6 PHAN GTNFOODS S6 92 V6 Thj Sau, P. Thanh Nhrin Q. Hai Bri Trirng , Thrinh pho Hri N0i
THUYET MINH BAO CAO TAI CHINH Cho ky trii chinh ket thue tai ngay 31 thring 03 nrim 2017
MAU B 03-DN
6. Cac khoan dau tu* tai chinh Dau tu vao cac cong ty con Cac khorin driu tu vao cac cong ty con ma trong d6 Cong ty nrim quyen kiem soat dupe trinh briy theo phuang phrip giri gdc. Cric khorin phrin phdi lai nhurin mri cong ty me nhrin dupe tir so lai nhurin luy ke ciia cac cong ty con sau ngay Cong ty nrim quyen kiem soat dupe ghi vao ket qua hoat dong kinh doanh trong ky cua Cong ty. Cric khoan phrin phoi khac dupe xem nhu phrin thu hoi ciia cric khoan driu tu va dupe trir vao giri tri driu tu. Dau tu vao cac cong ty lien ket
Cac khorin driu tu vao cac cong ty lien ket ma trong do Cong ty co anh hudng dang ke dupe trinh bay theo phuang phrip giri goc. Cric khorin phrin phoi lai nhurin tir so lai nhurin thurin luy ke ciia cac cong ty lien ket sau ngay Cong ty co anh hudng dang ke dupe phrin bo vao ket qua hoat dpng kinh doanh trong ky ciia Cong ty. Cric khoan phrin phdi khric dupe xem nhu phrin thu hdi cac khoan driu tu va dupe trir vao gia tri driu tu. Cac khoan dau tu chung khoan va cac khoan dau tu khac Cac khoan driu tu chung khoan va cric khoan driu tu khric dupe ghi nhrin theo giri mua thue td vri cac chi phi lien quan den giao djch mua cric khoan driu tu. Du phdng ton that cac khoan dau tu tai chinh Dp phdng ton that cac khoan driu tu tai chinh dupe trich lap theo cac quy dinh ve ke toan hifn hanh. Theo do, Cong ty dupe phep trich lap dp phdng cho cac khorin driu tu chirng khorin tu do trao ddi cd giri tri ghi sd cao han giri thi trudng tai ngay ket thue ky ke toan. Ddi vdi cac khoan driu tu tai chinh dai han, Cong ty trich lap dp phdng ndu to chirc kinh te ma Cong ty dang driu tu bj lo, trir trucrng hop Id theo ke hoach da dupe xric dinh trong phuang an kinh doanh trudc khi dau tu.
7. Chi phi di vay Chi phi di vay lien quan true tiep den vide mua, driu tu xriy dung horic srin xurit nhung tai san crin mot thai gian tuong ddi dai dd hoan thanh dua vao sir dung horic kinh doanh dupe cdng vao nguyen gia tai san cho den khi tai san do dupe dua vao sir dung horic kinh doanh. Cac khorin thu nhap phat sinh tir viec driu tu tarn thai cric khorin vay dupe ghi giam nguyen gia tai san cd lien quan. Trit cri cac chi phi lrii vay khac dupe ghi vao ket qua hoat dpng kinh doanh trong ky ciia Cdng ty.
8. Chi phi tra trirdc Chi phi tra trudc bao gdm cac chi phi tra trudc ngrin han horic chi phi trri trudc dai han tren bring crin ddi ke toan va dupe phrin bd trong khoang thai gian tra trudc ciia chi phi tuong ung vdi cac lpi ich kinh td dupe tao ra tu cac chi phi nay.
9. Cric khorin phai trri vri chi phi trich trudc Cac khoan phai tra va chi phi trich trudc dupe ghi nhrin cho sd tidn phai tra trong tuong lai lien quan ddn hang hoa va djch vu da nhrin dupe khdng phu thudc vao viec Cdng ty dri nhrin dupe hoa dan ciia nha cung crip hay chua.
10. Von chu sd hiru Vdn driu tu ciia chii sd hiru dupe ghi nhrin theo so vdn thue gdp ciia chii sd hiru. Lpi nhurin sau thud chua phrin phdi la sd lpi nhurin tir cric hoat dpng ciia Cdng ty sau khi trir cac khoan didu chinh do rip dung hdi to thay ddi chinh sach kd torin va didu chinh hdi td sai sot trong ydu ciia cac nrim trudc.
8
CONG TY C 6 PHAN GTNFOODS So 92 VO Thj S£u, P. Thanh Nhan Q. Hai Ba Trirng, Thanh ph6 Ha Noi
THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh kdt thue tai ngay 31 thring 03 nam 2017
11. Doanh thu Doanh thu dupe ghi nhan khi Cong ty c6 kha nring nhan dupe cac lpi ich kinh te co the xac dinh dupe mot each chac chan. Doanh thu dupe xac dinh theo gia tri hop ly ciia cac khoan da thu horic se thu dupe sau khi trir di cac khoan chiet khriu thuong mai, giam gia hang ban va hang ban bj tra lai.
Doanh thu ban hang Doanh thu ban hang dupe ghi nhan khi ddng thdi thda mrin trit ca eric didu kien sau: (i) Cong ty da chuydn giao phrin lan riti ro va lpi ich grin lien vdi quyen sd hum san phrim horic hang hda cho ngudi mua; (ii) Cong ty khong cdn nrim giu quyen quan ly hang hda nhu ngudi sd hQm hang hda horic quyen kiem soat hang hda; (iii) Doanh thu dupe xric dinh tuong ddi chric chin; (iv) Cdng ty dri thu dupe horic sd thu dupe lpi ich kinh td tu giao djch ban hang; va (v) Chi phi lien quan den giao djch ban hang cd thd xric dinh dupe. Doanh thu tir tien lai, tien ban quyen, cd tire va lai nhuan dupe chi a Doanh thu phat sinh tir tidn 15i, tidn ban quyen, cd tire va lpi nhurin dupe chia ciia Cdng ty dupe ghi nhrin khi thda mrin ddng thdi cac didu kien sau: (i) Cdng ty cd khri nring thu dupe lpi ich kinh td tir giao djch dd; vri (ii) Doanh thu dupe xac dinh tuong ddi chric chan.
12. Thue
Thue thu nhap hi$n hanh Sd thud hidn tai phai tra dupe tinh dua trdn thu nhap chiu thud trong ky. Thu nhap chju thud khric vdi lpi nhurin thurin dupe trinh bay trdn brio crio ket qua hoat ddng kinh doanh vi thu nhap chiu thud khdng bao gdm cric khoan thu nhap hay chi phi tinh thud horic dupe khriu trir trong cac nrim khac (bao gdm cri lo mang sang, ndu cd) vri ngoai ra khdng bao gdm cric chi tidu khdng chju thud horic khdng dupe khriu trir. Vi?c xric djnh thud thu nhap ciia Cdng ty crin cir vao cric quy djnh hipn hanh ve thud. Tuy nhidn, nhung quy djnh nay thay ddi theo tirng thai ky vri vide xric djnh sau cimg vd thud thu nhap doanh nghidp tuy thupc vrio ket quri kiem tra ciia ca quan thud cd thrim quyen. Thue khac Cac loai thud khric dupe rip dung theo cac lurit thud hidn hrinh tai Viet Nam.
V. THONG TIN B 6 SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG DOI KE TOAN (Dan vj tinh: VND)
1. Tien vri cric khorin tuong tuong tien 31/03/2017 01/01/2017
Tidn mrit 574.810.295 1.418.207.469 Tidn giri ngrin hang 1.793.417.990 13.845.296.908 Cac khoan tuang duong tidn (*) 342.156.034.964 454.000.000.000
Cpng 344.524.263.249 469.263.504.377
9
CONG TY C 6 PHAN GTNFOODS S6 92 V6 Thj Sau, P. Thanh Nhrin Q. Hai Bri Trirng, Thrinh ph6 Hri Npi
THUYET MINH BAO CAO TAI CHINH Cho ky trii chinh ket thue tai ngriy 31 thring 03 nrim 2017
Phai thu cua khrich hring
a. Phai thu khach hring ngrin han -CN Tdng Cong ty Che - Cong ty che Mdc Chriu - Cong ty CP driu tir BZZ -Cong ty CP Xurit Nhap Khriu Dire Nguyen - Cong ty CP Driu tu va DV Cong Nghiep TN - Cong ty CP Invest Triy Dai Duong - Phai thu cac khrich hring khac b. Phai thu khrich hring drii han * Phai thu khrich hang la cric ben lien quan - Chi nhanh Tong Cong Ty Che Viet Nam tai San la
Cong ty Chd Mdc Chriu. Cpng
Tra trudc cho ngirdi brin
a. Tra trudc cho ngudi brin ngrin han - Cong ty TNHH Lien Doanh DMC - VTS - Cong ty VTS group - Tra trudc tidn mua co phrin - Tra trudc ngudi ban khac Cpng
4. Phai thu ve cho vay
a. Phrii thu ve cho vay ngrin han (*) - Cong ty CP tre Cong nghiep Mpc Chriu - Tdng Cong ty Chd Viet Nam - CTCP
b. Phrii thu ve cho vay dai han Trong dd phai thu ve cho vay ben lien quan - Tdng Cdng ty Chd - CTCP - Cdng ty CP Tre Cdng nghipp Mpc Chriu
5. Phai thu khric 31/03/2017 Giri trj Du phdng
31/03/2017 01/01/2017 37.170.902.885 40.582.658.538
3.743.335.000 3.743.335.000 820.244.909 3.956.400.000
31.613.146.376 31.613.146.376 107.334.246 457.334.246 198.000.000 -688.842.354
-812.442.916
-
3.743.335.000 3.743.335.000 3.743.335.000 3.743.335.000
31/03/2017 01/01/2017
4.721.075.000 4.721.075.000 6.556.000.000 6.556.000.000
- 1.266.387.080.000 25.882.037.112 809.738.531 "> 1 CA H I | |A
37.159.112.112 1.278.473.893.531
31/03/2017 01/01/2017
30.100.000.000 27.500.000.000 100.000.000
30.000.000.000 27.500.000.000 30.100.000.000 27.500.000.000 30.000.000.000 27.500.000.000
100.000.000
01/01/2017 Giri trj Du phdng
a. Ngrin han 94.605.740.766 -Tamu-ng 30.796.915 - Ky quy, ky cupc 87.430.000 - Phai thu tir chuydn nhupng vdn: 15.000.000.000
- Lrii cho vay phai thu 4.716.281.588 -Phai thu khac 74.771.232.263
69.458.252.457 10.000.000
128.940.962 15.000.000.000
1.604.977.779 52.714.333.716
b. Dai han 5.000.000
Cpng 94.610.740.766 69.458.252.457 10
CONG TY C6 PHAN GTNFOODS S6 92 V6 Thj S£u, P. Thanh Nhan Q. Hai Ba Tnrng, Thanh ph6 Ha Npi
THUYET MINH BAO CAO TAI CHINH Cho ky trii chinh kk thiic tai ngay 31 thang 03 nam 2017
MAU B 03-DN
Chi phi tra trirdc
a. Ngrin han - Cong cu dung cu phan bo - Cac khoan khac
b. Dai han - Chi phi cong cu, dung cu - Cac chi phi khac
Cpng
Ngudi mua tra tien trudc
a. Ngudi mua tra tien trudc ngrin han - Khach hang mua tieu tra tien trudc Cpng
31/03/2017 69.211.429 14.090.608 55.120.821 55.843.337 52.548.545
3.294.792
125.054.766
31/03/2017
1.235.000.100 1.235.000.100
01/01/2017 188.862.504
2.034.132 186.828.372 367.334.359
98.271.412 269.062.947
556.196.863
01/01/2017
1 1
CONG TY C 6 PHAN GTNFOODS So 92 Vd Thi Sriu, P. Thanh Nhan Q. Hai Ba Tnrng , Thanh ph6 Ha Npi
BAN THUYET MINH BAO CAO TAI CHINH
8. Cric khoan dau tir trii chinh
Mau so B 09 - DN
a. Dau tir gdp von vrio don vi khric
* Dau tu vao Cong ty con - Cong ty Co phan Nhua Mien Trung - Tdng Cdng Ty Chan Nudi Vipt Nam - CTCP - Cdng ty TNHH hang tieu dung GTNFOODS - Tong Cdng ty chd Viet Nam - CTCP - Cdng ty CP tre CN Mdc Chriu
31/03/2017 Giri goc
2.319.700.037.783 135.000.000.000
1.334.631.729.696 8.000.000.000
443.123.752.300 292.000.000.000
Giri trj I m p !i Du phdng
(5.166.843.463)
(2.186.876.032) (2.979.967.431)
Giri go<
878.123.752.300 135.000.000.000
8.000.000.000 443.123.752.300 292.000.000.000
01/01/2017 Giri trj hpp ly Du phdng
(5.166.843.463)
(2.186.876.032) (2.979.967.431)
* Dau tu vao Cong ty lien doanh, lien kit - Cdng ty Co phan Thirc phrim Lrim Dong - Cdng ty cd phrin Lrim nghiep Sai Gdn * Dau tu vao dan vi khac
- Tdng Cdng ty chrin nudi Viet Nam ( VLC)
106.944.555.787 65.522.255.787 41.422.300.000
106.944.555.787 65.522.255.787 41.422.300.000 67.218.566.491 67.218.566.491
176.988.312.000 176.988.312.000 80.907.131.880
80.907.131.880
1 2
CONG TY C6 PHAN GTNFOODS S6 92 Vd Thj Sriu, P. Thanh Nhan Q. Hai Ba Trirng, Thanh ph6 Ha Npi
BAN THUYET MINH BAO CAO TAI CHINH Thong tin chi tiet vi cac Cong ty con, cong ty lien kit vd dau tu khac cua Cong ty tai ngay 31 thdngl2 nam 2016 nhu sau:
Mau so B 09 - DN
Ten Cong ty con No i thanh lap va hoat dpng vri hoat dpng
Ty le phan Ty Ip quyen sd huu bieu quyet Hoat dpng chinh
Cong ty Co phan Nhira Mien Trung
Tdng Cdng Ty Chan Nudi Viet Nam - CTCP
Cdng ty TNHH Hang tieu dung GTNFOODS
Tdng Cdng ty chd Viet Nam - CTCP
Cdng ty CP tre CN Mdc Chriu
Ten Cong ty lien ket
Ld 5 KCN Dipn Nam - Dipn Ngoc, xa Dipn Ngpc, thi xS Dipn Ban, Tinh Quring Nam 519 Minh Khai, Phudng VTnh Tuy, Quan Hai Ba Trung, Ha Npi. Tring 10 tda nha Vinatea, 92 V6 Thi Sriu, Hai Ba Trung, Hri Npi. 92 Vo Thj Sau, Hai Bri Trung, Hri Npi Cum CN Bo Bun, Thj trrin NT Mdc Chriu, H. Mdc Chriu, Son La
90,00%
65%
100%
95% 96.73%
~« * San xuat dng nhua va cac san phrim 90,00% , , , , , khac tu plastic Driu tu tai chinh va cdng nghp; kinh doanh gia sue va gia cam.
100% Ban buon ndng, lrim san nguyen lieu
95% Kinh doanh, san xurit chd
Noi thrinh lap vri hoat dpng Ty lp phan sd hu u
76.73% Brin buon ndng, lrim san nguyen lieu Ty le quyen Hoat dpng chinh bieu quyet
Cdng ty CP Thue Phrim Lrim Ddng
Cdng ty cd phrin Lrim Nghiep Sai Gdn
Sd 31 Ngd Vrin Sd, Phucmg 9, Thanh phd Da Lat, 35,00% tinh Lrim Ddng. 08 Hoang Hoa Tham, Phucmg 7, Quan Binh Thanh, TP.HCM 35,00%
35,00% Che bien rucm cac loai, nhrin dieu xurit khriu va cac loai ndng thue phrim
35,00% San xurit giudng, tu, ban, ghe
CONG TY C 6 PHAN GTNFOODS S6 92 V5 Thj Sau, P. Thanh Nhin Q. Hai Ba Tnmg, Thinh ph6 Ha NOi
BAN T H U Y E T MINH BAO CAO TAI CHINH Mau so B 09 - DN
9. Tai san co djnh huu hinh
Khoan muc Phuong tien van tai
i 1 1
Trang thiet bj vin ph6ng
Tong c$ng
NGUYEN GIA So dir dau nim Mua trong nim Thanh ly, nhirgng ban So dircuoi nam
4.441.692.728
4.441.692.728
102.900.000
102.900.000
4.544.592.728
4.544.592.728
GIA T R I HAO MON L U Y K E So dir dau nim Khau hao trong nim Ting khic So du-CUOi nam
1.018.964.060 151.689.654
1.170.653.714
62.938.894 6.075.000
69.013.894
1.081.902.954 157.764.654
1.239.667.608
GIA TRI CON L A I Tai nghy dau nim 01/01 Tai ng&y cuoi n3m 31/12
3.422.728.668 3.271.039.014
39.961.106 33.886.106
3.462.689.774 3.304.925.120
10. Tai san co djnh vo hinh
Khoan muc Phan mem ke toin
Tong cong Khoan muc Phan mem ke toin
Phan mem ke toin
NGUYEN GIA NGUYEN GIA 142.000.000 142.000.000 So dir dau nam Mua trong nim Thanh ly, nhirgng bin So dircuoi nim 142.000.000 142.000.000
GIA TRJ HAO MON L U Y K E So (In dau nam 74.913.995 74.913.995 Khau hao trong nim 8.500.002 8.500.002 Thanh ly, nhugng bin So du cuoi nim 83.413.997 83.413.997
GIA TRj CON 1 A1 Tai ngay dau nim 01/01 67.086.005 67.086.005 Tai ngay cuoi nim 31/12 58.586.003 58.586.003
14
CONG TY C 6 PHAN GTNFOODS S6 92 V6 Thj Siu, P. Thanh Nhan Q. Hai Ba Tnrng , Thinh ph6 Ha Npi
BAN T H U Y E T MINH BAO CAO TAI CHINH Mau so B 09 - DN
11. Phii tra nguoi bin
31/03/2017 01/01/2017
a. Phai tra nguoi ban ngin han -Cong ty TNHH XD va van tai Hoang Trirbng - Cong ty c6 phin T6ng Cong ty Song Gianh - CN Bic Ninh - Cong ty TNHH Xui t Nhap Khiu Thien Hoa Di t Viet - Nh6m khach le ban tieu -Cac khach hang khic b. Phai tra nguoi bin dai han
C0ng
G i i trj
2.002.700.000
17.995.253.612 1.835.293.159
21.833.246.771
So co kha nang tra no1
2.002.700.000
17.995.253.612 1.835.293.159
21.833.246.771
G i i trj
8.801.484.898 2.002.700.000 4.089.735.000 1.656.800.000
1.052.249.898
8.801.484.898
So c6 kha nang tra ng
8.801.484.898 2.002.700.000 4.089.735.000 1.656.800.000
1.052.249.898
8.801.484.898
12. Thue va cic khoan phai nop nhi nuoc
Thu6 thu nhap doanh nghiep Thue thu nhap c i nhan Cic loai thue khic
Cgng
So phai thu dau nim
6.584.883
6.584.883
So phai nop dau nim
1.611.464.053 434.352.594
2.045.816.647
So phai nop trong nim
687.772.548 29.063.225
716.835.773
So da thue nop trong nim
438.579.015
438.579.015
So phai thu cuoi nim
6.584.883
6.584.883
So phai nop cuoi nim
2.299.236.601 24.833.116
2.324.069.717
15
!|j|P|| || I!" i || ' * ; ' 1 ^ i f l l ' ! m f TOif l l lfllff™ffl ' 1 "|!| \w * - I '*1 '(?. ?
CONG TY C6 PHAN GTNFOODS S6 92 V6 Thj Sau, P. Thanh Nhan Q. Hai Ba Tnmg, Thinh ph6 H i Npi
BAN T H U Y E T MINH BAO CAO TAI CHINH Mau so B 09 - DN
13. Vay v i ng thue t i i chinh
31/03/2017 G i i trj So co kha ning
tri ng
Trong ky Ting Giam G i i trj
01/01/2017 So co kha ning
tra ng
a. Vay ngin han
b. Vay dii han - Trai phiSu phit hinh
+ Ngdn hang TMCP Tien Phong
95.000.000.000 95.000.000.000 95.000.000.000 95.000.000.000 95.000.000.000 95.000.000.000
C0ng 95.000.000.000 95.000.000.000 95.000.000.000
16
CONG TY C 6 PHAN GTNFOODS So 92 V6 Thj Siu, P. Thanh Nhan Q. Hai Ba Trirng , Thinh ph6 Ha Npi
BAN T H U Y E T MINH BAO CAO TAI CHINH
14. Chi phi phai tra
Lai vay phai tra C0ng
15. Phai tra khic
Cac khoan phai tra, phai n0p khic Phi moi gioi phai tra
C0ng
31/03/2017
Mlu so B 09 - DN
01/01/2017 513.923.611 513.923.611
31/03/2017 01/01/2017
9.885.993.826 10.010.993.826 9.885.993.826 10.010.993.826
16.
16.1.
Von chu so* huu
Bang (toi c/tieu bien (tong cua von chu s&hicu
V6n dau tir cua chu so' huu
Thing du- von co phan
Lqi nhuan chira phan phoi
Tong cong
NAM T R U O C So dir dau nim Ting von (*) Lai trong nim Chia co tire So dircuoi nim
748.000.000.000 1.752.000.000.000
2.500.000.000.000
245.042.505.974
245.042.505.974
76.091.481.668
7.294.720.388
83.386.202.056
824.091.481.668 1.997.042.505.974
7.294.720.388
2.828.428.708.030
NAM NAY So dir dau nim Ting von (*) Thing dir von L3i trong nim Giam khic So du* cuoi nim
2.500.000.000.000
2.500.000.000.000
245.042.505.974
245.042.505.974
86.082.704.658
2.711.766.346 (15.263.744)
86.082.704.658
2.828.428.708.030
2.711.766.346 (15.263.744)
2.831.125.210.632
16.2. Co phieu
So lining co phieu ding ky phit hinh So lining co phieu di bin ra cong chung Co phieu pho thong Co phieu iru d i i So lirgng co phieu dang I iru hanh Co phieu pho thong Co phieu iru d i i Menh g i i c6 phiSu dang liru hanh: 10.000 VND/ C6 philu
31/03/2017 01/01/2017 Co phieu
250.000.000 250.000.000 250.000.000
250.000.000 250.000.000
Co phieu
250.000.000 250.000.000 250.000.000
250.000.000 250.000.000
17
CONG TY CO PHAN GTNFOODS S6 92 VS Thj Sau, P. Thanh Nhan Q. Hai Ba Tnrng, Thanh ph6 Ha N0i
BAN T H U Y E T MINH BAO CAO TAI CHINH Mau so B 09 - DN
VI. THONG TIN BO SUNG C H O C A C KHOAN MUC TRINH BAY TRONG BAO CAO K E T QUA HOAT DQNG KINH DOANH
(Dan vi tilth: VND)
1. Doanh thu ban hang va cung cap djch vu
Quy I Luy ke tir dau nim den cuoi quy nay
Nim 2017 Nim 2016 Nim 2017 Nam 2016
400.558.579.846 698.981.436.546 400.558.579.846 698.981.436346
400.558.579.846 698.981.436.546 400.558.579.846 698.981.436346
Tong doanh thu Trong d6: Doanh thu ban hang Doanh thu doi v6i cac ben lien quan Cac khoan giam trir doanh thu
Thu£ XNK Doanh thu thuin 400.558.579.846 698.981.436.546 400.558.579.846 698.981.436346
198.000.000 198.000.000
2. Gia von hang ban
Gii von hang bin
Cong
3. Doanh thu hoat dgng tai chinh
Quy I Luy ke tir dau nim den cuoi quy nay
Nim 2017 Nim 2016 Nim 2017 Nim 2016
399.890.041.681 688.561.753.206 399.890.041.681 688.561.753206
399.890.041.681 688.561.753.206 399.890.041.681 688.561.753.206
Quy I Luy ke tir dau nim
Nim 2017 Nam 2016 Nim 2017 Nim 2016
Lai tiSn giii, cho vay
Lai chuy6n nhirgng co phan
5.873.539.092 866.666.760 5.000.000.000
5.873.539.092 866.666.760 5.000.000.000
Cgng
Chi phi tai chinh
5.873.539.092 5.866.666.760 5.873.539.092 5.866.666.760
Don vi tinh: VND
Quy 1 Luy ke tir dau nim den cuoi quy nay
Nim 2017 Nim 2016 Nim 2017 Nim 2016
Chi phi lai vay 324.583.333 752.057.168 324.583.333 752.057.168
Chi phi tii chinh khic 4.713.410 4.713.410
Cgng 324.583.333 756.770.578 324.583.333 756.770.578
18
CONG TY C6 PHAN GTNFOODS S6 92 V6 Thj Siu, P. Thanh Nhin Q. Hai Ba Tnrng, Thanh pho Hi NOi
BAN T H U Y E T MINH BAO CAO TAI CHINH Mau s6 B 09 - DN
5. Chi phi ban hing v i chi phi quan ly doanh nghifp. , . Luy k l tir diu nim Quy I J i . . , J den cuoi quy nay
Nim 2017 Nim 2016 Nim 2017 Nim 2016 Cac khoan chi phi quan ly doanh nghigp phat sinh trong ky Cac khoan chi phi bin hang phat sinh trong ky
2.298.172.005
506.502.627
2.931.651.884
96.197.379
2.298.172.005
506.502.627
2.931.651.884
96.197.379
Cgng 2.804.674.632 3.027.849.263 2.804.674.632 3.027.849.263
6. Lgi nhuan khic
Quy I Luy ke tir dau nim den cuoi quy niv
Nim 2017 Nim 2016 Nim 2017 Nim 2016
Thu nhap khic
Chi phi khic 13.280.398 13.280.398
Cgng (13.280.398) (13.280.398)
7. Chi phi san xuat kinh doanh theo yeu to
Quy I Luy ke tir dau nam den cuoi quy niy
Nim 2017 Nim 2016 Nim 2017 Nim 2016
Chi phi nguyen ligu, vat ligu
Chi phi nhan cong
Chi phi khau hao tai sin c6 djnh
Chi phi djch vu mua ngoii
Chi phi khic
399.890.041.681
1.114.754.827
166.264.656
1.010.769.714
512.885.435
1.332.883.200
168.011.967
283.370.399
1.243.583.697
399.890.041.681
1.114.754.827
166.264.656
1.010.769.714
512.885.435
1.332.883.200
168.011.967
283.370.399
1.243.583.697
Cong 402.694.716.313 3.027.849.263 402.694.716.313 3.027.849.263
8. Chi phi thue thu nhap doanh n g h i e p hien hinh
Quy I Luy ke tir dau nim den cuoi quy niy
Nim 2017 Nim 2016 Nim 2017 Nim 2016 Tong lgi nhuan ke toin trufrc thue DiSu chinh ting
Dieu chinh giim
3.399.538.894
39.376.300
10.673.751.516
1.888.772.727
36.482.704
4.464.613.325
39.376.300
10.673.751.516
1.888.772.727
36.482.704
Tong thu nhap chju thue 3.438.862.740 12.562.524.241 4.503.989.625 12.562.524.241 Thue thu nhip doanh n g h i e p
phai nop Thue thu nhap doanh nghiep trich bo sung 2015
687.772.548 2.519.801.389
3.218.047.927
900.797.925 2.519.801.389
3.218.047.927 Chi phi thue thu nhap doanh nghiep hien hinh 687.772.548 5.737.849.316 900.797.925 5.737.849.316
19
CONG TY CO PHAN GTNFOODS So 92 VO Thi Sau, P. Thanh Nhan Q. Hai Ba Tnrng , Thinh pho Ha NOi
BAN T H U Y E T MINH BAO CAO TAI CHINH Mau so B 09 - DN
9. L i i cff ban tren c6 philu Don vj ti'nh: VND
Vigc tinh toin 13i tren c6 phiSu ca ban dirge thue hign tren ca so cac so lieu sau: _ , . Luy ke tir diu nim
Nim 2017 Nim 2016 Nim 2017 Nim 2016
Lgi nhuan ke toin sau thue 2.711.766.346 4.935.902.200 2.711.766.346 4.935.902.200 Cac dieu chinh de xic djnh lgi nhuan phan bo cho co dong so hftu co phieu pho thong Lgi nhuan phan bo cho co dong so" huu co phieu pho thong 2.711.766.346 4.935.902.200 2.711.766.346 4.935.902.200 Co phieu pho thong luu hanh binh quan trong ky 250.000.000 74.800.000 250.000.000 74.800.000
L i i co' ban tren co phieu 10 35 10 35
VII. NHUNG THONG TIN K H A C
1. Thong tin cic ben lien quan
C i c ben lien quan
Cac ben dugc coi la lien quan neu mot ben co kha ning kiem soit hoic co inh huong dang ke doi vai ben kia trong viec ra quyet djnh cac chinh sich tai chinh va hoat dong. Cac ben cung dugc xem la ben lien quan neu cimg chju sir kiem soat chung hay chju anh hucrng dang ke chung. .
Cac ben lien quan trong ky tai chinh v&i Cong ty bao gom:
C i c ben lien quan Moi quan he
Cong ty C6 phan Nhua Mien Trung Cong ty con
Cong ty c6 phin Tre cong nghigp Mgc Chau Cong ty con
T6ng Cong ty ch6 Viet Nam - CTCP Cong ty con
Cong ty TNHH hang tieu dung GTNFOODS Cong ty con
Tong Cong ty Chin nuoi Viet Nam CTCP Cong ty con
Cong ty TNHH MTV lam nghigp Sii Gon Cong ty lien ket
Cong ty Co phan Thue phim Lam Dong Cong ty lien ket
2. Bio cio bg phan
Thong tin bo phan dugc trinh bay theo ITnh virc kinh doanh va khu vuc dja ly.
Bo phan theo Unit vuc kinh doanh
Trong ky, Cong ty hoat dong kinh doanh thucmg mai theo cic khu vuc dja ly khic nhau, v i m6i khu vuc dja ly kinh doanh moi mit hang rieng biet. Vi vay, Cong ty lap Bio cio bo phan theo cic ITnh vgc kinh doanh:
20
CONG TY C6 PHAN GTNFOODS So 92 V6 Thj Sau, P. Thanh Nhan Q. Hai B i Trirng, Thinh pho Ha N0i
BAN T H U Y E T MINH BAO CAO TAI CHINH Mau so B 09 - DN
Thong tin v ! tai san va no phai tra cua bo phan theo cac ITnh virc kinh doanh nhu sau: Nnno S i n IVliit hanp k h a c Com?
K E T QUA KINH DOANH Doanh thu thuan tir ban hang 399.632.902.656 A A C /2 A "7 1 O A
925.677.190 400.558.579.846
G i i von cua hing h6a da bin 399.182.758.346 707.283.335 399.890.041.681 Lgi nhuan ggp tir hoat dong kinh doanh A S H l AA 11 n 9 1 8 1Q1 8 S S
Z 1 O . J 7 J . O J J
6 A 8 StR
Chi phi khong phan bo 2.804.674.632 Doanh thu tai chinh C O T > r ^ O A A A
5.873.539.092 Chi phi t i i chinh A f t * C O "A
324.583.J3J Thu nhap khic Chi phi khic (13.280.398) Lgi nhuan k! toin truac thu!
TNDN -ft AAA C "> O O A 4 3.399.538.894 cm pm tnue i N U N 687.772.548
Lgi nhuan sau thue TNDN 2.711.766.346
T A I S A N Tai sin bp phan 29.256.546.091 36.482.060.531 65.738.606.622 T i i sin khong phan bo 2.801.020.441.110 Tong t i i sin 2.866.759.047.732
NQ PHAI TRA Ng phii t r i bg phan 19.030.917.012 3.837.993.159 22.868.910.171 Ng phii t r i khong phan bo 2.843.890.137.561 Tong ng phii t r i 2.866.759.047.732
3. Cong cu tii chinh
Ngiy 06/11/2009, Bp T i i chinh d i ban hinh Thong tir s6 210/2009/TT-BTC hirdng din ip dung Chuin muc ke toin quoc te ve trinh biy Bio cio t i i chinh v i Thuyit minh thong tin doi voi cong cu t i i chinh ("Thong tu 210"), co hieu lyc doi voi cic Bio cio t i i chinh tir nim 2011 tro di. Tuy nhien, Thong tu 210 khong dua ra hudng dan tuong duong cho viec dinh g i i v i ghi nhan cong cu t i i chinh bao gom c i i p dung g i i trj hop ly nhim phii hgp voi Chuin muc ke toin quoc te v i Chuin muc bio cio t i i chinh quoc te. Cic khoin myc t i i sin v i ng cua Cong ty van dugc ghi nhan v i hach toin theo cic quy djnh hien hinh cua cic Chuin myc k! toin Vigt Nam v i He thong ke toin Viet Nam.
3.1. Cac logi cong cu tai chinh
Gia tri ghi so 31/03/2017 01/01/2017
T i i san tii chinh Ti in v i cic khoin tuong duong tien Phii thu khich hing v i phai thu khic Diu tu ngin han Diu tu d i i han Cong
344.524.263.249 131.776.643.651 30.100.000.000
2.314.533.194.320 2.820.934.101.220
469.263.504.377 110.040.910.995 27.500.000.000
1.047.120.031.115 1.653.924.446.487
21
CONG TY C 6 PHAN GTNFOODS S6 92 V6 Thj Sau, P. Thanh Nhan Q. Hai Ba Trirng , Thanh phd Ha Npi
BAN T H U Y E T MINH BAO C A O TAI CHINH
Ng phai tra tai chinh Cic khoan vay Phii t r i nguoi bin v i phii t r i khic Chi phi phii t r i Cgng
25.747.843.274
25.747.843.274
Mau so B 09 - DN
95.000.000.000 18.812.478.724
513.923.61 1 114.326.402.335
3.2. Quan ly rui ro vdn
Cong ty quin trj ngubn v6n nhim dim bio ring Cong ty co the vira hoat dong lien tuc, vira toi da hoa lgi ich cua cic c6 dong/chii so huu thong qua toi uu hoa so du nguon von v i cong ng.
Cau true von cua Cong ty gom co cic khoan ng thuan (bao gom cic khoin vay tru di tien v i cic khoin tuong duong ti!n), phan von thuoc so hfru ciia cic co dong/chu so htfu cua Cong ty (bao gom von gop, cic quy v i lgi nhuan sau thue chua phan phoi).
3.3. Quan ly riii ro tai chinh Rui ro t i i chinh bao gom rui ro thj truong (bao gom rui ro ty g i i , rui ro lai suit v i rui ro ve g i i co phieu), rui ro tin dung, rui ro thanh khoin v i rui ro lai suit ciia dong tien. Cong ty khong thue hien cic bien phap phong ngira cic rui ro t i i chinh do thieu thj truong mua bin cic cong cu t i i chinh niy.
3.3.1 Quan ly riii ro lai sudt Rui ro l i i suat l i rui ro m i g i i trj hgp ly hoic cic ludng ti!n trong tuong lai cua mgt cong cu t i i chinh sg bien dgng theo nhung thay doi ciia lai suit thj trubng. Cong ty quin ly rui ro lai suit bang cich phin tich tinh hinh canh tranh tren thj truong de co dugc cic lai suit co lgi cho muc dich ciia Cong ty v i van nam trong gibi han quin ly rui ro ciia minh.
3.3.2 Quan ly riii ro ve gia co phieu Cic co phieu d i niem yet v i chua niem yet do Cong ty nam gift bj inh hubng bbi cic rui ro thj truong phit sinh tir tinh khong chic chin ve g i i trj tuong lai cua c6 phiiu diu tu. Cong ty quin ly rui ro v i g i i co phieu bang cich thiet l ip han muc diu tu vio co phieu v i cic phin tich du bio thj truong.
3.3.3 Quan ly rui ro tin dung Rui ro tin dung xiy ra khi mot khich hing hoic d6i tic khong dip ung dugc cic nghia vu trong hgp dong dan den cic ton thit t i i chinh cho Cong ty. Cong ty co chinh sich tin dung phu hgp v i thubng xuyen theo d5i tinh hinh de dinh g i i xem Cong ty co chju rui ro tin dung hay khong.
3.3.4 Quan ly rui ro thanh khoan Muc dich quin ly rui ro thanh khoin nham dim bio du nguon von de dip ung cic nghTa vu t i i chinh hien tgi v i trong tuong lai. Tinh thanh khoin cung dugc Cong ty quin ly nham dim bio mire phu trpi gitfa ng phii t r i den han v i t i i sin den han trong ky b muc co the dugc kiem soit doi voi so von m i Cong ty tin ring cb the tao ra trong ky do. Chinh sich cua Cong ty l i theo dbi thubng xuyen cic yeu cau ve thanh khoin hien tai v i du kien trong tuong lai nhim dim bio Cong ty duy tri muc du phong tien mat v i tien gui ngan hing, cic khoin vay, nguon von m i cic chii so huu cam ket gop. Bing dubi day trinh biy chi tiet cic muc dio han cho ng phii t r i t i i chinh phi phii sinh v i t i i sin t i i chinh phi phii sinh tren co so khong chiet khau tai thbi diem lap bio cio:
CONG TY CO PHAN GTNFOODS S6 92 V5 Thj Sau, P. Thanh Nhan Q. Hai Ba Tnrng , Thinh ph6 H i Npi
BAN T H U Y E T MINH BAO CAO TAI CHINH Mau so B 09 - DN
Khoin myc Dubi 1 nim Tir 1 nim - 5 nim Tong
NQ PHAI TRA TAI CHINH So du* cuoi nim Cac khoan vay _ m Phai tra ngubi ban va phai tra khic 25.747.843.274 - 25.747.843.274 Chi phi phai t r i _ - -Cong 25.747.843.274 - 25.747.843.274 So dir dau nim Cic khoin vay 95.000.000.000 95.000.000.000 Phii t r i ngirbi bin v i phii t r i khic 18.812.478.724 18.812.478.724 Chi phi phii t r i 513.923.611 513.923.611 Cgng 19.326.402.335 95.000.000.000 114.326.402.335 TAI SAN TAI CHINH So dir cuoi nim Tien v i cic khoin tuong duong tien 344.524.263.249 344.524.263.249 Phii thu khich hing v i phii thu khic 131.776.643.651 131.776.643.651 Dau tu ngin han 30.100.000.000 30.100.000.000 Dau tu d i i han _ 2.314.533.194.320 2.314.533.194.320 T i i sin t i i chinh khic _ _
Cgng 506.400.906.900 2.314.533.194.320 2.820.934.101.220 So dir dau nim Tien v i cic khoin tuong duong ti!n 469.263.504.377 469.263.504.377 Phii thu khich hing v i phii thu khic 110.040.910.995 110.040.910.995 Dau tu ngin han 27.500.000.000 27.500.000.000 Dau tu d i i han 1.047.120.031.115 1.047.120.031.115 T i i sin t i i chinh khic Cgng 606.804.415.372 1.047.120.031.115 1.653.924.446.487
4. Thong tin so sinh
Mgt so so lieu cua ky bio cio truac dugc phan loai lai de phu hgp vbi viec so sinh vai s6 lieu cua ky niy.
Chu Tjch HDQT K ! toin truong Ngirdi lap bieu Ngay 20 thdng 04 nam 2017
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