mdu cbtt/sgdhcm-06 (ban hanh kern theo quyit dinh so tgd...
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Mdu CBTT/SGDHCM-06 (Ban hanh kern theo Quyit dinh so 07/2013/QD^SGDHCM ngay 24/07/2013 cua
TGD SGDCK TPHCM ve Quy che Cong bo thong tin tgi SGDCK TPHCM)
TAP D O A N H O A C H A T V I E T N A M C Q N G H O A X A UOl C H U N G H I A V I E T N A M CONG T Y CO P H A N B Q T G I A T L I X DOC lap - Tu do - Hanh phiic
S6:21/2016/CBTT-HDQT Thanh phd H6 Chi Mink ngay 18 thdng 10 nam 2016
Vv: CBTTBCTC Qui 3 nam 2016 & gidi trinh biin dong KQKD Qui 3/ 2016.
Kinh gii-i: - UY BAN C H I T N G K H O A N N H A NlTdC
- S d G I A O DICH CHlTNG KHOAN T P . HO CHI MINH
Cong ty: CONG TY CO PHAN BOT GIAT L I X Ma chung khoan: L I X Dia chi tru so chinh: S6 3 - Duong s6 2 - KP 4 - P.Linh Trung - Q. Thu Due - TP HCM Loai thong tin cong b6 • 24 gia 072 gid • bit thuong Dtheo yeu c§u 0 dinh ky: Noi dung thong tin cong b6 (*):
Cong ty Co phan Bot giat LIX xin tran trong thong bao toan van:
- Bao cao tai chinh Qui 3 va 9 thang dau nam 2016.
- Giai trinh bien dong ket qua kinh doanh Qui 3/2016 Thong tin nay da dugc cong bo tren trang thong tin dien tu ciia Cong ty vao ngay
18/10/2016 tai duong dan vmw.lixco.com cua Cong ty. Chiing toi xin cam ket cac thong tin cong b6 tren day la diing sir that va hoan toan
chiu trach nhiem truoc phap luat v8 noi dung cac thong tin da cong b6.
JBD^fi^^itf Q(C W
Boan Thj Tarn
C O N G T Y C P B O T G I A T L I X
GIAI TRINH BIEN DONG K E T QUA KINH DOANH QUY HI NAM 2016 Theo k^t qua HDKD quy III nam 2016, Igi nhuan truac thul cua Cong Ty C6 Ph4n Bpt Giat Lix tang 6.928.059.261 d6ng, ti le tang 17,65% so vai quy III nam 2015 (bien dong 10%). Cong ty giai trinh nhu sau:
Dan vi tinh: dong
stt Chi tieu Quy III nam 2016 Quy III nam 2015 Chenh l ch
(1) (2) (S) (4) (5)=(3H4) (6)=(5)/(4)xl00
1 Doanh thu thuan ve ban hang va cung cap dich vu 511.025.874.489 450.562.730.653 60.463.143.836 13,42
2 Gia von hang ban 404,174.833.245 361.082.441.040 43.092.392.205 11,93
3 Lgfi nhuan gpp ve ban hang va cung cap djch vu 106.851.041.244 89.480.289.613 17.370.751.631 19,41
4 Doanh thu ho^t dpng tai chinh 2.040.597.020 2.907.491.348 (866.894.328) (29,82)
5 Chi phi tai chinh 1.136.091.947 1.100.061.471 36.030.476 3
6 Chi phi ban hang 52.465.259.306 43.916.868.717 8.548.390.589 19,46
7 Chi phi quan ly doanh nghi?p 9.117.379.147 8.216.994.743 900.384.404 10.96
8 Lgi nhuan thuan tir boat dgng kinh doanh
46.172.907.864 39.153.856.030 7.019.051.834 17,93
9 Thu nhap khac 17.047.719 107.004.202 (89.956.483) (84,07)
10 Chi phi khac 3.000.000 1.963.910 1.036.090 52,76
11 Lgi nhuan khac 14.047.719 105.040.292 (90.992.573) (86,63)
12 Tong lgi nhuan tnrorc thue 46.186.955.583 39.258.896.322 6.928.059.261 17,65
13 Chi phi thul TNDN hien hanh 9.237.391.117 8.636.957.191 600.433.926 6,95
14 Chi phi thu6 TNDN hoan lai - - - -
15 Lgi nhuan sau thul 36.949.564.466 30.621.939.131 6.327.625.335 20,66
Giai trinh:
1 Doanh thu tang 60,46 ty d6ng , gia v6n hang ban tang 43,09 ty d6ng lam cho Igi nhuan gop tang 17,37 ty dong.
2 Doanh thu boat dong tai chinh giam 0,87 ty d6ng, chi phi tai chinh tang 0,03 ty dong lam lgi nhuan giam 0,90 ty dong.
3 Chi phi ban hang tang 8,55 ty d6ng va chi phi quan ly doanh nghiep tang 0,9 ty d6ng lam lgi nhuan giam 9,45 ty d6ng.
-> 3 yeu to nay va lgi nhuan khac giam 0,09 ty dong lam tong lgi nhuan tnroc thue tang 6,93 ty d6ng.
TP Ho ChiMinh, ngay 18 thdng 10 nam 2016 .Tong Giam doc
— - : / j A, [^y'OdH^ TV
1L
m
C O N G T Y C O P H A N B O T G I A T L I X So 3 dirdng so 2, KP4, P. L i n h Trung, Q .Thu DiJc, TpHCM, V N
DT: (08) 38966803 - 38964072 F A X : (84.8) 38967522 Email : [email protected] Webs i te : www. l ixco.com
BAO CAO TAI CHINH 09 THANG NAM 2016
(TOAN CONG TY)
Don vj bao cao : C 6 N G T Y C O PHAN BQT GIAT L I X (T6ng h9p)
Dia chi: KP 4, P.Linh Trung, Q.Thii Dire, TP. HCM
M I U S6 BOl-DN
Ban hanh theo Thong tu so 200/2014/TT - B T C Ngay 22/12/2014 cua Bo Tai Chinh
B A N G C A N D O I K E T O A N Ngay 30 thang 09 nam 2016
Don vj tinh: VND
T A I SAN Ma so
Thuyet minh
So cuoi ky So dau nam
A. T A I SAN N G A N HAN 100 486.469.253.748 527.500.067.126
I . Tien va cac khoan tuong duong tien 110 V . l 174.700.693.924 245.600.303.279
l.Ti^n 111 18.700.693.924 20.600.303.279
2. Cac khoan tuong duong ti^n 112 156.000.000.000 225.000.000.000
I I . Dau tu tai chinh ngan han 120 - -1. Chung khoan kinh doanh 121 - -
2. Du phong giam gia chung khoan kinh doanh (*) 122 - -
3. Dau tu nam giu den ngay dao han 123
i n . Cac khoan phai thu ngSn han 130 145.477.915.475 102.126.308.644
1. Phai thu ngan han cua khach hang 131 V.2 108.482.958.462 86.381.673.230
2. Tra truoc cho nguoi ban ngan han 132 36.358.875.117 14.598.731.993
3. Phai thu noi bp ngin han 133 - -4. Phai thu theo tien dp ke hoach hpp dong xay dung 134 - -5. Phai thu \h cho vay ngin han 135 - -5. Phai thu ngan han khac 136 V.3 636.081.896 1.145.903.421
6. Du phong phai thu ngin han kho doi (*) 137 - _
7. Tai san thieu cho xu ly 139 - -
IV. Hang ton kho 140 127.261.940.657 146.630.824.109
1. Hang ton kho 141 V.4 127.261.940.657 146.630.824.109
2. Du phong giam gia hang tdn kho (*) 149 - -
V. T^i san ng^n han khac 150 39.028.703.692 33.142.631.094
1. Chi phi tra truoc ngin han 151 V.8a 686.075.460 320.985.724
2. Thua GTGT dugc khiu trir 152 38.342.628.232 32.821,645.370
3. Thue va cac khoan khac phai thu Nha nude 153 -
4. Giao dich mua ban lai trai philu chinh phu 154 - -
5. Tai san ngin han khac 155 - -
B. T A I SAN DAI HAN 200 287.812.008.558 264.601.973.094
L Cac khoan phai thu d^i han 210 _ _
1. Phai thu dai han cua khach hang 211 - -
2. Tra truoc cho nguoi ban dai han 212 - -
3. Von kinh doanh 6 don vi true thu^c 213 - -4. Phai thu noi bp dai han 214 - _
5. Phai thu ve cho vay dai han 215 - -
Trang 1
Don vj bao cao : C 6 N G T Y CO PHAN BQT GIAT L I X (Tong hop) Mau so BOl-DN
Dja chi: KP 4, P.Linh Trung, Q.Thii Dire, TP. HCM Ban hanh theo Thong tu s6 200/2014/TT - BTC Ngay 22/12/2014 cua Bp Tai Chinh
B A N G C A N D O I K E T O A N Ngay 30 thang 09 nam 2016
Don vi tinh: VND
T A I SAN Ma so
Thuyet minh
So cuoi ky So dau nam
6. Phai thu dai han khac 216 - -
7. Du phong phai thu dai han kho doi (*) 219 - -
[I. Tai san co d|nh 220 204.878.813.184 187.880.253.755
1. Tai san co djnh hiJu hinh 221 V.6 173.147.223.986 155.539.254.586
- Nguyen gid 222 277.876.082.707 253.470.919.726
- Gid tri hao mon lOy ke (*) 223 (104.728.858.721) (97.931.665.140)
2. Tai san co dinh thue tai chinh 224 - -
- Nguyen gid 225 - -
- Gid tri hao mon luy ke (*) 226 - -
3. Tai san co dinh v6 hinh 227 V.7 31.731.589.198 32.340.999.169
- Nguyen gid 228 57.912.696.300 37.912.696.300
- Gid tri hao mon luy ke (*) 229 (6.181.107.102) (5.571.697.131)
I I I . Bat d$ng san dau tu 230 - -- Nguyen gid 231 - -- Gid tri hao mdn luy ke (*) 232 - -
IV. Tai san do dang d^i h^n 240 2.543.888.390 409.560.663
1. Chi phi san xuat, kinh doanh do dang dai han 241
2. Chi phi xay dung co ban do dang 242 V.5 2.543.888.390 409.560.663
V. Dau tu tai chinh dai han 250 55.000.000.000 SS OOOJOOO OO ^
1. Dau tu vao cong ty con 251 - -2. Dau tu vao cong ty lien doanh, lien ket 252 55.000.000.000 55.000.000.000
3. Dau tu gop von vao don vj khac 253 - -4. Du phong dau tu tai chinh dai han (*) 254 - -5. Dau tu nam giu" den ngay dao han 255 - _
V L Tai san dai han khac 260 25.389.306.984 21.312.158.676
1. Chi phi tra truoc dai han 261 V.8b 21.125.212.781 17.048.064.473
2. Tai san ihuk thu nhap hoSn lai 262 V.14 4.264.094.203 4.264.094.203
3. Thiet bi , v t tu, phu tung thay thi dai han 263 _
4. Tai san dai han khac 268 -T O N G C Q N G T A I SAN 270 774.281.262.306 792.102.040.220
Trang 2
Don vi b o cao : C 6 N G TY C O PHAN BQT GIAT LIX (T6ng hop)
Dja chi: KP 4, P.Linh Trung, Q.Thii Dire, TP. H C M
Mau s6 BOl-DN
Ban hanh theo Thong tu s6 200/2014/TT - B T C
Ngay 22/12/2014 cua Bo Tai Chinh
B A N G C A N D O I K E T O A N Ngay 30 thang 09 nam 2016
NGUON V O N Ma so Thuyat minh So cuoi ky So dau nSm
C. NQf PHAI T R A 300 294.900.748.869 339.341.802.127
L NO NGAN HAN 310 264.122.167.344 301.428.517.950
1. Phai tra nguoi ban ng5n han 311 V.IO 112.758.817.664 90.121.438.746
2. Nguoi mua tra tidn truoc ngdn han 312 5.902.818.429 3.025.060.373
3. Thnk va cac khoan phai nop Nha nude 313 V . l l 11.057.198.255 27.526.730.960
4. Phai tra ngucfi lao dong 314 25.569.685.359 41.949.305.226
5. Chi phi phai tra ngSn han 315 V.12 31.498.325.640 19.382.246.378
6. Phai tra noi bp ngSn han 316 _ _
7. Phai tra theo tidn dp k l hoach hpp d6ng xay dung 317 -
8 . Doanh thu chua thuc hien ngSn ban 318 - 0
9. Phai tra ngSn han kh^c 319 V . l 3a 4.872.389.139 1.905.606.909
10. Vay va np thue tai chinh ngin ban 320 V.9 66.135.000.000 111.111.864.900
11. Du ph6ng phai tra ngSn han 321 _
12. Quy khen thuong, phuc Ipi 322 6.327.932.858 6.406.264.458
13. Quy binh 6n gia 323 - -14. Giao dich mua ban lai trai phidu Chinh phu 324 _
H. NQ DAI HAN 330 30.778.581.525 37.913.284.177
1. Phai tra ngucfi ban dai ban 331 V.IO 26.046.983.601 33.552.983.601
2. Ngucri mua tra tien tru6c dai ban 332 _ _
3. Chi phi phai tra dai han 333 _ _
4. Phai tra npi bp vh v6n kinh doanh 334 -5. Phai tra npi bp dai ban 335 _ _
6. Doanh thu chua th rc hien dai han 336 _ _
7. Phai tra dai han khdc 337 V . l 3b 4.731.597.924 4.360.300.576
8. Vay va np thue tai chinh dai ban 338
9. Trai phieu chuyen doi 339 _ _
10. C6 phi6u uu dai 340
11. Thue thu nhap hoSn l^i phai tra 341 _ _
12 . Du phong phai tra dai han 342 _ _
113 . QuJ phat trien khoa hpc va cong nghf 343 - -
Trang 3
Ban vi bao cao : C 6 N G T Y C O PHAN BQT GIAT LIX (T6ng h ^ )
Dja chi: KP 4, P.Linh Trung, Q.Thu Due, TP, H C M
M§u s6 BOl-DN
Ban hanh theo Thong tu s6 200/2014/TT - BTC
Ngay 22/12/2014 cua Bq Tai Chinh
B A N G C A N D O I K E T O A N Ngay 30 thang 09 nam 2016
NGUON V O N Mg so Thuyet minh So cuoi ky So dau n3m
D. V O N C H U S d H l T U 400 479.380.513.437 452.760.238.093
L VON C H U s d Htru 410 V.15 479.380.513.437 452.760.238.093
1. Von gop ciia chu so hOnj 411 324.000.000.000 216.000.000.000
- C6 phieu pho thong co quyen bieu quyet 411a 324.000.000.000 216.000.000.000
- C6 phiSu uu dai 411b
2. Thang du v6n c6 phan 412 _ _
3. Quy6n chpn chuyin d6i trai phi8u 413
4. V6n khac cua chu so h&u 414 _
5. Co phieu quy ( *) 415 - -
6. Chenh lech d^nh gia lai tai san 416 _ _
7. Chenh lech ty gia h6i doai 417 _ _
8. Quy dau tu phat tri§n 418 6.343.199.015 60.329.733.015
9. Quy h6 trgf sip xep doanh nghiep 419
10. Quy khac thuQC v6n chu so hOii 420 - -
11. Lgi nhuan sau thu8 chua phan ph6i 421 149.037.314.422 176.430.505.078
- LNST chua phan ph6i luy kd d6n cu6i ky tru6c 421a 28.312.550.078 27.452.417.535
- LNST chua phan ph6i ky nay 421b 120.724.764.344 148.978.087.543
12. Ngu6n v6n dau tu X D C B 422 _ _
I I . NGUON K I N H PHI V A Q U Y K H A C 430 0 0 1. Ngu6n kinh phi 431 _
2. Ngu6n kinh phi da hinh thanh TSCD 432 - -
TONG CONG NGUON V O N ( 440 = 300 + 400 ) 440 774.281.262.306 792.102.040.220
Trang 4
D v i bao cao : Cong ty C o phan Bot giat L i x M a u so B 02 - D N
Dia c h i : P . L i n h T r u n g , Q u a n T h u Dire (Ban hanh theo Thong tu s6 200/20 UATT-BTC
T6ng hop Ng y 22/12/2015 cua Bp Tki Chinh)
B A O C A O K E T Q U A H O A T D Q N G K I N H D O A N H
Q U I I I I N A M 2016 Btfn vj tinh : dong
CHI T I E U MA SO
T H U Y E T MINH
QUI III/2016 L U Y K E TlT DAU NAM DEN CUOI
QUI NAY MA SO
T H U Y E T MINH
NAM NAY NAM T R U 6 C NAM NAY NAM T R l / d C
1 2 3 4 5 6 7
1. Doanh thu b^n h^ng \k cung cap djch vu
01 V L l 517.569.239.985 455.760.981,880 1.466.528.394.884 1.282.599.032.559
2. Cfic khoSn giam trir doanh thu 02 VI.2 6.543.365,496 5.198.251.227 25,290.719.849 16,349.795.905
3. Doanh thu thuan ve bSn hdng va cung cap djch vu (10 = 01- 02)
10 VI.3 511.025.874.489 450.562.730.653 1.441.237.675.035 1.266.249.236.654
4. Gia von hang ban 11 VI.4 404.174.833.245 361.082.441.040 1.137.899.361.585 997.408.985.923
5. Lgri nhuan gop ve ban hang va cung c^p djch vu ( 20 = 10 - 11)
20 106.851.041,244 89.480.289.613 303.338.313.450 268.840.250.731
6. Doanh thu hoat dpng tai chinh 21 VI.5 2.040,597.020 2.907,491.348 7.371.441.437 7,365,172,975
7. Chi phi tai chinh 22 VL6 1.136.091.947 1.100.061.471 3.657.780.131 2.173.248.218
Trong do: Chi phi lai vay 23 1.100.309.562 306.005,842 3.401.044.491 643.772.607
8. Chi phi ban hang 25 VL9 52.465.259.306 43,916.868.717 145.588.106.569 114.928.685.727
9. Chi phi quan ly doanh nghiep 26 VI.9 9.117.379.147 8.216.994.743 29.537.599.916 33.608,158.423
10. Lgi nhuan thuln tu hoat dgng kinh doanh { 30 = 20+(21-22) - 30 46.172.907.864 39.153.856.030 131.926.268,271 125.495.331.338 (25+26)}
11. Thu nhap khac 31 VI.7 17.047,719 107,004.202 18.984,678.068 948.655.162
12. Chi phi khac 32 VI.8 3,000.000 1.963.910 4,990.909 303.591.904
13. L(f\n khac (40 = 31-32 ) 40 14.047.719 105.040.292 18.979.687.159 645.063.258
14. T6ng Igri nhuan ki todn trudc thul(50 = 30 + 40)
50 46.186.955,583 39.258,896.322 150.905,955,430 126.140.394,596
15. Chi phi thue TNDN hif n hanh 51 V L l l 9.237.391.117 8.636.957.191 30.181.191.086 27.750.886.811
16. Chi phi thu^ TNDN hoSn lai 52 VL12
17. hqi nhuan sau thue thu nhap doanh nghifp (60=50-51-52)
60 36.949.564.466 30.621.939.131 120.724.764.344 98.389.507.785
18. Lai cff ban tren co philu (*) 70 1.140 945 3.726 3.037
19. L5i suy giam tren c6 phieu (*) 71
Do*n vi bao cao : Cong ty Co phan Bot giat L i x Dia c h i : Phuo-ng Linh Trung, Quan T h u Due,
T O N G HQfP
Mau so B 03 - DN ( Ban hanh theo Thong tu s6 200/2014/TT-BTC
Ngay 22/12/2014 cua Bo Tai Chinh )
BAO CAO LlTU CHUYEN TIEN T E (Theo phircng phap gian tiep )
09 THANG NAM 2016
C H I T I E U M a SO
Thuyet minh
K y n a y K y truo-c
1 2 3 4 5
1. L u u chuyen tien tir hpat dong kinh doanh
L Lai nhuan tru&c thue 01 150.905.955.430 126.140.394.596
2. Bieu chinh cho cac khoan
- Khau hao T S C D 02 V . 9 , 10 15.241.476.341 13.069.951.251
- Cac khoan du phong 03
- L a i , 16 chenh lech ty gia hoi doai do danh gia lai cac khoan muc tien te co goc ngoai t$ 04
- L a i , 16 tu boat dong dau tu 05 (6.894.779.347) (6.195.901.610)
- Chi phi lai vay 06 3,401.044.491 643.772.607
- Cac khoan dieu chinh khac 07
3. Loi nhuan tir hoat dong kinh doanh tru&c thay 08 162.653.696.915 133.658.216.844
doi von liru dong
- Tang, giam cac khoan phai thu 09 (25.976.305.123) 6.070.073.805
- Tang, giam hang t6n kho 10 19.368.883.452 9.435.061.775
- Tang, giam cac khoan phai tra (kh6ng ke lai vay phai tra, 11 10.544.938.548 60.811.189.530
thul thu nhap doanh nghi?p phai nop )
- Tang , giam chi phi tra truac 12 (4.442.238.044) (627.440.390)
- Tang, giam chung khoan kinh doanh 13
- Tien lai vay da tra 14 (470.766.713) (753.337.748)
- Thue thu nhap doanh nghiep da n6p 15 V.18 (46.171.622.004) (27.763.354.442)
- Tien thu khac tir boat dong kinh doanh 16 0
- Tien chi khac cho boat dpng kinh doanh 17 (18.582.820.600) (3.594.188.992)
Lwu chuyen tien thuan tit hoat dpng kinh doanh 20 96.923.766.431 177.236.220.382
n. L u u chuyen tien tir boat dong dau tu
1. Tien chi de mua sam , xay d\mg T S C D va cac tai san 21 V.9,11 (54.246.699.819) (17.318.675.819)
dai han khac
2. Tien thu tir thanh ly , nhugmg ban T S C D va cac tai san 22 832.154.899 271.354.546
dai han khac
Trang 6
C H I T I E U M a s6
Thuyet minh
K y nay K y truo'c
1 2 3 4 5
3. Tihn chi cho vay , mua cac cong cu no cua don vj khac 23 V.2
4. Tien thu hoi cho vay , ban lai cac cong cu no cua don vi khac 24 0 20.000.000.000
5. Ti ln chi dau tu gop von vao don vi khac 25
6. Tien thu hoi dau tu gop von vao don vi khac 26
7. Tien thu lai cho vay , c6 tuc va lgi nhuan dugc chia 27 6.242.585.560 5.609.404.011
Liru chuyen tien thuan tit hoat dong dhu tit 30 (47A7L959J60) 8,562,082,738
I I I . L u u chuyen tien tir hoat dong tai chinh
1. Ti6n thu tir phat hanh co phieu , nhan von gop cua chu so hii 31
2. Tien tra lai von gop cho cac chu so hiju , mua lai co phieu 32
cua doanh nghiep da phat hanh
3. Tien thu tu di vay 33 V.15 107.883.241.848 143.847.389.700
(164.282.328.085) 4. Tien chi tra ng goc vay 34 V.15 (152.934.658.274)
143.847.389.700
(164.282.328.085)
5. Tien chi tra ng goc thue tai chinh 35
6. Co tuc , lgi nhuan da tra cho chu so huu 36 (75.600.000.000) (54.000.000.000)
Luu chuyen tien thuan tit hoat dong tai chinh 40 (120.65L416.426) (74,434,938,385)
L m i chuyen tien thuan trong ky ( 50 = 20 + 30 + 40 ) 50 (70.899.609.355) 111.363.364.735
Tien va tuong duong tien dau ky 60 245.600.303.279 121.087.860.324
Anh huong cua thay doi ty gia hoi doai quy doi ngoai te 61
Tien va tuong duong tien cuoi ky ( 70 = 50 + 60 + 6 1 ) 70 V . l 174.700.693.924 232.451.225.059
Lap , ngay 18 thang 10 nam 2016
Trang 7
Don vj bao cao : Cong Ty Co Phan Bot Giat L i x Mlu so B 09 - DN
Dia ch i : Phircrag L i n h Trung, Quan T h u Due, ( Ban hanh theo Thong tu s6 200/2014/Tr-BTC
TONG HQ'P Ngay 22/12/2014 cua BO T^i Chinh )
BAN THUYET MINH BAO CAO TAI CHINH
09 THANG NAM 2016
I . Dac diem hoat dong cua doanh nghiep :
1. Hinh thuc stf huru von : Cong ty co phan, trong do nha nuac giu 51 % von.
2 , LTnh vuc kinh doanh : San xuat va thuong mai.
3 . Nganh nghe kinh doanh : Cong nghiep san xuat cac chat tay rura tong hgp va my pham, san
xuat va kinh doanh cac loai hoa chat, bao b i ; kinh doanh xuat nhap khau ; kinh doanh bat dong san .
4. Chu ky san xuat, kinh doanh thong thuong
5. Dac di im hoat dong cua doanh nghiep trong nam tai chinh co anh huong den Bao cao tai chinh
6. Cau true doanh nghiep
- Danh sach cac don vj tryc thuoc khong c6 tu each phap nhan bach toan phu thugc .
+ Ten : Chi nhanh Cong Ty C6 Phan Bot Giat L i x
Dja chi: 233 Nguyen T r a i , Phuong Thuong Dinh , Quan Thanh Xuan , TP.Ha Noi
+ Ten : Chi nhanh Cong Ty Co Phan Bot Giat L i x tai Binh Duong
Dja chi : A6 - A12 K C N Dai Dang , Phuong Phu Tan , TP. Thu d4U Mot, Tinh Binh Duong
+ Ten : Cong Ty Co Phan Bot Giat L i x - Chi nhanh tai B^c Ninh
Dja chi: L6 II - 1.1, K C N Que V 6 2 , Xa Ngoc X a , Huyen Que V 6 , Tinh B i c Ninh
+ Ten : Cong Ty C 6 Phan Bot Giat L i x - V P D D Ta i T P . H C M
Dia chi: LD-02.05, Toa nha Lexington , 67 Mai Chi Tho , P. An Phu , Quan 2 , T P . H C M
n. K y ke toan , don vi tien te sir dung trong ke toan :
1. K y ke toan nam : bat dau tu ngay 01/01 va ket thiic vao ngay 31/12
2 . Don vi tien te su dung trong ke toan : dong V N
H L Chuan muc va Che do ke toan ap dung :
1. Che do ke toan ap dung : Che do ke toan doanh nghiep Viet Nam
2 . Tuyen bo ve vifc tuan thii Chuan muc ke toan va Che do ke toan Viet Nam
Bao cao tai chinh dam bao da tuan thu yeu cau cua cac Chuan muc ke toan va Che do ke toan doanh nghiep
Viet Nam dugc ban hanh theo Thong tu s6 200/2014/TT - B T C ngay 22/12/2014 cua Bg Tai Chinh cung nhu
cac Thong tu huong din thuc hien Chuin muc va Che do k^ toan ciia Bo Tai Chinh trong viec lap Bao cao
tai chinh
r V . Cac chinh sach ke toan ap dung :
1. Nguyen tac chuyen doi Bao cao tai chinh lap bang ngoai te sang Dong Viet Nam : khong co
2. Cac loai ty gia hoi doai ap dung trong ke toan : ty gia giao dich thuc te va ty gia ghi so ke toan .
3. Nguyen tac ghi nhan cac khoan tien va cac khoan tuong duong tien :
- Tien va cac khoan tuong duong tien bao gom tien mat, tien gui ngan hang , tien dang chuyen va cac khoan
dau tu ngan han c6 thoi ban thu hoi hoac dao ban khong qua 03 thang ke tu ngay mua , de dang chuyen doi thanh
mot luong tien xac djnh cung nhu khong co nhieu rui ro trong viec chuyen doi thanh tien
- Tien gui ngan hang la tien gui khong ky ban
4. Nguyen tac ke toan no phai thu :
- Ng phai thu thuong mai va cac khoan phau thu khac dugc ghi nhan theo hoa don , chung tir.
5. Nguyen tac ghi nhan hang ton kho :
- Nguyen tac ghi nhan hang ton kho : Gia thuc te .
- Phuong phap tinh gia trj hang ton kho : Binh quan gia quyen.
- Phuong phap bach toan hang ton kho : ke khai thuong xuyen .
- Phuong phap lap du phong giam gia hang ton kho :
6. Nguyen tac ghi nhan va cac khau hao T S C D , T S C D thue tai chinh va bat dong san dau tu :
- Nguyen tac ghi nhan T S C D ( huu hinh , v6 hinh , thue tai chinh ) ;
Nguyen gia = Gia mua (truoc V A T ) + Thue (neu co) + Chi phi
- Phuong phap khau hao T S C D hiJU hinh , v6 hinh , thue tai chinh : Theo phuong phap duong thang.
7. Nguyen tic ke toan thue T N D N hoan l a i :
- Thue thu nhap hoan lai la khoan thue thu nhap doanh nghiep se phai nop hoac se dugc hoan lai do chenh lech
tam thoi giua gia trj ghi so cua tai san va ng phai tra cho muc dich Bao cao tai chinh va cac gia trj dung cho muc dich
thu^ . Thu8 thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thoi chiu thul . Tai san
thue thu nhap hoan l^i chi dugc ghi nhan khi chac chan trong tuong lai se co lgi nhuan tinh thue de su dung nhung
chenh lech tam thoi dugc khau tnr nay.
- Gia trj ghi so cua tai san thue thu nhap doanh nghiep hoan lai dugc xem xet lai vao ngay ket thuc nam tai chinh
va se dugc ghi giam den muc dam bao chac chan co du lgi nhuan tinh thue cho phep lgi ich cua mot phan hoac
toan bo tai san thue thu nhap hoan lai dugc su dung . Cac tai san thue thu nhap doanh nghiep hoan lai chua dugc ghi
nhan truoc day dugc xem xet lai vao ngay ket thuc nam tai chinh va dugc ghi nhan khi chic chin co du lgi nhuan tinh
thu§ d l CO thi su dung cac tai san thue thu nhap hoan lai chua ghi nhan .
- Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dugc xac djnh theo thue suat du tinh se ap dung
cho nam tai san dugc thu h6i hay ng phai tra dugc thanh toan dua tren cac muc thue suit co hieu lire tai ngay ket thiic
nam tai chinh . Thue thu nhap hoan lai dugc ghi nhan trong Bao cao kk qua hoat dong kinh doanh trir khi lien quan
den cac khoan muc dugc ghi thing vao v6n chii so hiJu khi do thul thu nhap doanh nghiep se dugc ghi thing vao von
chu so h u u .
Trang 9
8. Nguyen tac ke toan chi phi tra truo'c :
- Cong cu , dung cu : dugc phan bo vao chi phi theo phuong phap duong thing voi thoi gian phan bo khong
qua 02 nam
- Tien thue dat: dugc phan bo theo thai ban thue quy dinh tren hgp dong thue dat
9. Nguyen tac ghi nhan chi phi phai tra
- Dugc ghi nhan d\ra tren cac uac tinh hgp ly ve so tien phai tra cho cac hang boa , djch vu da su dung .
10. Nguyen tac ghi nhan von chu stf hiru :
- V6n d4u tu cua chu so huu dugc ghi nhan theo s6 thuc t§ da dau tu ciia cac co dong .
- Nguyen tac ghi nhan chenh lech ty gia
- Nguyen tac ghi nhan lgi nhuan chua phan phoi.
11. Nguyen tac va phuong phap ghi nhan doanh thu :
- Doanh thu ban hang boa , thanh pham : dugc ghi nhan khi phan Ian nii ro va lgi ich gan lien viec so huu
Cling nhu quy8n quan ly hang hoa , thanh phim do dugc chuyen giao cho nguai mua , va khong con ton tai y lu t6
khong chac chan dang ke lien quan den viec thanh toan tien , chi phi kem theo hoac kha nang hang ban bj tra la i .
- Doanh thu cung cap djch vu : dugc ghi nhan khi khong con nhung yeu to khong chac chan dang ke lien quan
den viec thanh toan tien hoac chi phi kem theo . Truong hgp dich vu dugc thuc hien trong nhieu ky ke toan thi doanh
thu dugc ghi nhan can cu vao ty I? djch vu hoan thanh tai ngay ket thuc nam tai chinh.
12. Cac nguyen tac va phuong phap ke toan khac.
V. Thong tin bo sung cho cac khoan muc trinh bay trong Bang can doi ke toan
(Don vi tinh : dong)
1. Tien Cuoi ky 30.09.16 Dau nam 01.01.16
- Tien mat 714.617.719 887.778.800
+ Tikn mat V N D 390.928.949 738.172.000
+ Tien mat ngoai te (USD) (^) 323.688.770 149.606.800
- Tien gui ngan hang khong ky ban 17.986.076.205 19.712.524.479
+ Tien gui V N D 8.521.045.773 8.332.630.459
+ T\hn gui ngoai t? (USD) (**) 9.460.954.358 11.375.333.058
+ Tien gui ngoai te ( E U R ) (***) 4.076.074 4.560.962
- Tien dang chuyen 0
- Tien goi ngan hang co ky han 156.000.000.000 225.000.000.000
+ Tikn goi V N D 156.000.000.000 225.000.000.000
Cong 174.700.693.924 245.600.303.279
(^) U S D 14,534.00
(**) USD 424,706.41
(***) E U R 165.07 Trang 10
2. Phai thu cua khach hang Cuoi ky 30.09.16 Dau nam 01.01.16
a . Phai thu cua khach hang ngan han 108.482.958.462 86.381.673.230
-Cty TNHH Dich V y E B 14.823.090.220 13.685.300.715
- Lien Hi^p H T X T M TP.Ho Chi Minh 42.017.500.031 26.190.297.051
- Toyotsu Chemiplas Corporation 11.185.208.378 13.874.868.464
- Cac khach hang khac 40.457.159.833 32.631.207.000
Cuoi ky 30.09.16 Dau nam 01.01.16
3 . Phai thu khac Gia trj D u phong Gia trj D u phong
a. Ngan han 636.081.896 0 1.145.903.421 0
- Ky cugc , ky quy 28.000.000 0 41.000.000 0
- Tam ung 329.000.000 0 0 0
- Phai thu khac 279.081.896 0 1.104.903.421 0
b. Dai ban 0 0 0 0
- Ky cugc , ky quy 0 0 0
4. Hang ton kho :
Cuoi ky 30.09.16 Dau nam 01.01.16
4. Hang ton kho : Gia goc D u phong Gia goc D u phong
- Hang mua dang di duong 1.947.876.712 0 10.463.518.800 0
- Nguyen li?u, vat lifu 69.189.318.312 0 69.052.763.089 0
- Cong cy, dung cy 1.168.212.362 0 2.092.524.553 0
- Chi phi SX , K D da dang 156.435.575 0 257.831.317 0
- Thanh pham 45.492.152.547 0 55.026.571.032 0
- Hang hoa 1.983.980.603 0 2.413.650.772 0
- Hang hoa bat dong san 7.323.964.546 7.323.964.546
Cong 127.261.940.657 0 146.630.824.109 0
Trang 11
- Gia trj hang ton kho ur dong , kem , mat pham chat khong co kha nang tieu thu tai thai diem cu6i ky ; Nguyen nhan
va huong xu ly doi voi hang ton kho u dong , kem , mat pham chat;
- Gia tri hang ton kho diing de the chap , cam co bao dam cac khoan ng phai tra tai thai diem cuoi ky
- Ly do dan den viec trich lap them hoac hoan nhap du phong giam gia hang ton kho
5. Ta i san do dang dai han : Cuoi ky 30.09.2016 Dau nam 01.01.2016
a. Xay dung co ban do* dang 2.543.888.390 409.560.663
+ T u van thiet ke , lap ban ve thi cong va lap tong du toan nha may Lix tai Bac Ninh 1.470.000.000 0
+ Khac 1.073.888.390 409.560.663
Cong 2.543.888.390 409.560.663
6. Tang giam T S C D hihi hinh
Khoan muc Nha cua
vat kiin true
May moc
thiet b|
Phuong tien
van tai
Thilt hi
d.eu quan ly
TSCD hiru hinh
khae Tong cong
Nguyen gia
So du dau nam 115.408.228.836 122.364.948.580 12.025.880.652 3.671.861.658 253.470.919.726
- Mua trong nam 3.309.900.000 23.551.115.770 1.536.230.000 1.182.790.000 29.580.035.770
- Dau tu X D C B hoan thanh 2.660.000.000 2.660.000.000
- Thanh ly , nhugng ban 3.267.368.248 4.067.092.559 199.523.810 300.888.172 7.834.872.789
So du cuoi nam 118.110.760.588 141.848.971.791 13.362.586.842 4.553.763.486 0 277.876.082.707
Gia tri hao mon luy ke 0
So du dau nam 40.224.221,814 49.413.153.592 6.199.139.725 2.095.150.009 97.931.665.140
- K h i u hao trong nam 5.006.237.442 8.487.234.325 861.550.597 277.044.006 14.632.066370
- G T C L thanh ly , nhugng ban 0
- Thanh ly , nhugng ban 3.267.368.248 4.067.092.559 199.523.810 300.888.172 7.834.872.789
So du cuoi n§m 41.963.091.008 53.833.295.358 6.861.166.512 2.071305.843 104.728.858.721
Gia tri con lai 0
- Tai ngay dau nam 75.184.007.022 72.951.794.988 5.826.740.927 1.576.711.649 155.539.254.586
- Tai ngay c u o i nam 76.147.669.580 88.015,676.433 6.501.420.330 2.482.457.643 173.147.223.986
- Gia trj con lai cu6i nam ciia T S C D h iJu hinh dung dk the c h a p , c im c6 dam b a o cac khoar vay :
- Nguyen gia T S C D hiru hinh cuoi nam da khau hao het nhung van con su dung :
Khoan muc Nha cua
vat kiln true
M^y moe
thilt bj
Phuong tifn
van tai
Thi^t bi
d.eu quan ly
TSCD hull hinh
kh^e Tong eong
- Tai ngay dau nam 23.475.473.093 22.294.398.794 4.001.956.052 1.603.105.635 51.374.933.574
- Tai ngay cuoi nam 20.208.104.845 18.269.306.235 4.022.432.242 1.302.217.463 43.802.060.785
Trang 12
- Nguyen gia T S C D cuoi nam clio thanh ly :
- Cac cam ket ve viec mua, ban T S C D huu hinh co gia tri Ion trong tuong la i :
- Cac thay doi khac vk T S C D huu hinh
7. T a n g , giam T S C D v6 hinh :
Khoan muc Quyin sii- dung
dat Quyen phat
h^nh Ban quyen
bing sang che Phan mem vi
tinh TSCD v6 hinh khae
Tong eong
Nguyen gia
So du dau nam 37.912.696.300 37.912.696.300
- Mua trong nam 0
- Tao ra tu noi bo doanh nghiep 0
- Tang do hgp nhat kinh doanh 0
- Tang khac 0
- Chuyin sang C C D C 0
So du cuoi nam 37.912.696.300 0 37.912.696.300
Gia tri hao mon luy ke
So du d4u nam 5.571.697.131 5.571.697.131
- Khau hao trong nam 609.409.971 609.409.971
- Thanh ly , nhugng ban
So du cuoi nam 6.181.107.102 0 6.181.107.102
Gia tri con lai
- Tai ngay dau nam 32.340.999.169 0 32.340.999.169
- Tai ngay cuoi nam 31.731.589.198 0 0 0 31.731.589.198
- Nguyen gia T S C D v6 hinh cuoi nam da khau hao bet nhung van con su dung :
8. Chi phi tra truo'c Cuoi ky 30.09.16 Dau nam 01.01.16
a . Ngan han 686.075.460 320.985.724
- Mua bao hiem tai san nam 20 U 70.436.385 294.153.724
- Cong c u , dung cu , P T T T 615.639.075 0
- Cac khoan khac 26.832.000
b . Dai han 21.125.212.781 17.048.064.473 - Tien thue dat trong K C N Que
V6 - BSC Ninh 16.029.675.000 16.226.355.000 - Tien mua van phong 6 Quan 2
(*) 3.933.042.253 0
- Cong cu , dung cu 285.938.227 157.509.427
- Cac khoan khac 876.557.301 664.200.046
(*): Hien tai, nha van phong o Quan 2 chua co giay chung nhan Quyen su dung d4t, quyen so hiru nha a va tai san khac gan lien voi dat
Trang 13
Cuoi ky 30.09.16 Trong nam Dau nam 01.01.16
9. Vay ngan han
Gia tri So CO kha
nang tra ngr Tang Giam
Chenh lech ty gia
Gia tri So CO kha
nang tra nor
- Vay ngan hang U.135.000.000 11.135.000.000 107.883.241.848 (152.286.760.679) (573.346.069) 56.111.864.900 56.111.864.900
- Vay cua Tap Doan Vingroup 55.000.000.000 55.000.000.000 0 0 55.000.000.000 55.000.000.000
Cons 66.135.000.000 66.135.000.000 107.883.241.848 (152.286.760.679) (573.346.069) in.in.864.900 111.111.864.900
10. Phai tra nguoi ban
Cuoi ky 30.09.2016 Dau nam 01.01.2016
10. Phai tra nguoi ban Gia tri So CO kha nang
tra no- Gia tri Sd CO kha nang tra no*
a. Cac khoan phai tra ngu-oi ban ngSn han 112.758.817.664 112.758.817.664 90.121.438.746 90.121.438.746
- A.R Stanchem PVT . LTD 4.974,409.440 4.974.409.440 9.845.472,000 9,845.472,000
- Cty Hoa Ch4t Soft - SCC 11.689.575.546 11.689.575.546 10,499,937.558 10,499,937.558
-Cty TNHH UIC Vi?tNam 15.584.034.657 15,584,034.657 19.372.743.474 19.372,743.474
-CNCtyC6 PhSnTico 10.446.341.554 10.446.341.554
0 0
- Cac khach hang khac 70.064.456.467 70.064,456.467 50.403.285.714 50.403,285.714
b. Cac khoan phai tra nguM ban dai han 26.046.983.601 26.046.983.601 33.552.983.601 33.552.983.601
- Cty TNHH Quoc Te Unilever Viet Nam 26.046.983.601 26,046,983,601 33.552,983.601 33.552.983,601
c . Phai tra ngu-oi ban la cac ben lien quan : 2.263.743.716 2.263.743.716 8.148.042.568 8.148.042.568
- Cty vet Tu Va XNK Hoa Chat 0 0 483.073,735 483.073,735
- Cty CP XNK Hoa Chit Mi n Nam 1.952.121.600 1,952.121,600 4,030.824,600 4.030.824.600
- Cty CP Xk Phong Ngi 0 0 1.060.927.099 1,060.927,099
- Cty CP Hoa Chit Vi$t Tri 118.690.916 118,690.916 302.493.734 302.493.734
- Cty CP Bpt Giat va Hoa Chit Due Giang 0 0 2.213,497,000 2.213.497.000
- Cty TNHH 1 TV HC Ca Ban Mien Nam
192.931.20C 192.931,20C 57,226.40C 57,226,400
Trang 14
11. Thue va cac khoan phai nop nha nu^c So dau nam
01.01.16
So phai nop 09 thang nam
2016
So da nop 09 thang nam
2016
So cuoi ky 30.09.16
a. Phai nop :
hJWt 27.526.730.960 59.697.598.256 76.167.130.961 11.057.198.255
- Thue gia tri gia tang 1.481.137.956 14.409.798.490 14.245.381.384 1.645.555.062
- Thue gia trj gia tang hang nhap khau 9.029.303.126 9.029.303.126 0
- Thue xuat, nhap khau 221.283.306 176.653.199 361.300.989 36.635.516
- Thu§ thu nhap doanh nghifp 25.227.822.035 30.181.191.086 46.171.622.004 9.237.391.117
- Thue thu nhap ca nhan 595.433.763 3.896.069.977 4.354.326.860 137.176.880
- Thue tai nguyen 1.053.900 5.991.220 6.605.440 439.680
- Thue sir dung dat phi nong nghiep 240.630.702 240.630.702 0
- Tien thue dat 1.751.960.456 1.751.960.456 0
- Thue mon bai 6.000.000 6.000.000 0
I L C A C KHOAN PHAI NQF K H A C 0 1.500.000 1.500.000 0
- Cac khoan phi, If phi 0 1.500.000 1.500.000 0
- Cac khoan phai nop khac 0 0
Cpng 27.526.730.960 59.699.098.256 76.168.630.961 11.057.198.255
12. Chi phi phai tra Cuoi ky 30.09.16 Dau nam 01.01.16
- Trich truoc chi phi tien luong trong
thai gian nghi phep
- Chi phi trong thai gian ngung kinh doanh
- Chi phi trich truac tam tinh gia von hang
hoa ,thanh pham BDS da ban
- Cac khoan trich truoc khac 31.498.325.640 19.382.246.378
Cong 31.498.325.640 19.382.246.378
13. Phai tra khac Cuoi ky 30.09.16 Dau nam 01.01.16
a. Ngan ban :
- Kinh phi cong doan 716.801.538 636.906.578
- Bao hiem xa bpi 2.367.621 215.286.194
- Bao hiem y te 0 0
- Bao hiem that nghifp 136.000 0
- Cac khoan phai tra, phai npp khac 4.153.083.980 1.053.414.137
C9ng 4.872.389.139 1.905,606.909
b. Dai han :
- Nhan ky quy, ky cugc dai h ^ 4.731.597.924 4.360.300.576 Cong 4.731.597.924 4.360.300.576
14. Tai san thue thu nhap hoan lai Cuoi ky 30.09.16 Dau nam 01.01.16
- Tai san thue thu nhap hoan lai lien quan den khoan chenh lech tam thai dugc khau tru
4.264.094.203 4.264.094.203
Tai san thue thu nhap hoan lai 4.264.094.203 4.264.094.203
Trang 15
15. Von chu so huu
a. Bang doi chieu bien dong von cua chu so* huu
Cac khoan muc thuOc v6n chu so hitu
V6n gop cua chu sd h&u
Thang du v6n c6 phSn
Quyen chgn chuyin d6i trai phiau
Quy dau tu phat trian Chenh lech
ty gia LNST chua phan phoi
va cac quy C6ng
A 1 2 3 4 6 7
S6 dir d^u nam trirfrc 216.000.000.000 37.115.733.015 112.701.417.535 365.817.150.550
- Tang v6n trong nam tnrdc 0
- Lai trong nam trudc 181.378.087.543 181.378.087.543
- Trich quy dy triJ b6 sung V D L , DPTC 23.214.000.000 (23.214.000.000) 0
- Trich quy KT , phiic l<?i (8.035,000.000) (8.035.000.000)
- Chia c6 tuc 2014 bang ti6n (54.000.000.000) (54,000.000.000)
- T m ling co tuc 2015 bSng tien - —
(32.400.000.000) (32.400.000.000)
- Giam lihac
- — (32.400.000.000)
0
S6 dir cu6i nam trufrc 216.000.000.000 0 0 60.329.733.015 0 176.430.505.078 452.760.238.093
S6 du d^u nam nay 216.000.000.000 0 0 60.329.733.015 0 176.430.505.078 452.760.238.093
- Tang v6n trong nam nay 108.000.000.000 (108.000.000.000) 0
- Lai trong nam nay 120.724.764.344 120.724.764,344
- Trich quy DIPT , b6 sung VDL 54.013.466.000 (54.013.466.000) 0
- Trich quy KT , phiic Icri (18.504.489.000) (18.504.489.000)
-Chia CO tire 2015 bSng tien (75.600.000.000) (75.600.000.000)
- T ^ iJTig CO tiic 2016 bang tien 0
- Tang khac 0
- Giam khac 0
S6 dtr cu6i nam nay 324.000.000.000 0 0 6.343.199.015 0 149.037.314.422 479.380.513.437
b. Chi ilk v6n gop cua chu sa huu Cu6iky 30.09.16 Dau nam 01.01.16
- V6n gop cua Nha n u a c 165.240.000.000 110.160.000.000
- V6n gop cua cac d6i tuong khac 158.760.000.000 105.840.000.000
Cong 324.000.000.000 216.000.000.000
c. Cac giao djch ve von v6i c5c chu so' huu va phan phoi co tuc , chia lai nhuan Cu6iky 30.09.16 Ban nam 01.01.16
- Von dau tu cua chu so hihi
+ V6n gop dau nam 216.000.000.000 216.000.000.000
+ V6n gop tang trong nSm 108.000.000.000 0
+ V6n gop giam Uong nam 0 0
+ V6n gop cuoi nSm 324.000.000.000 216.000.000.000
- C6 Uic va lgi nhudn da ch ia (thuoc nSm 2015 ) 75.600.000.000 0
Trang 16
d. C6 phieu Cu6i ky 30.09.16 D I U nam 01.01.16
- So lugfng CO phieu dang ky phat hanh 32.400.000 21.600.000
- S6 lugmg co phiSu ban ra cong chung 32.400.000 21.600.000
+ C6 phigu ph6 thong 32.400.000 21.600.000
+ C6 phidu uu dai (loai dugc phan loai la v6n chii so hihi)
- S6 lugmg c6 phi6u dugc mua lai ( c6 phi6u qu5 )
+ Co phieu pho thong
+ C6 phidu uu dai (loai dugc phan loai la v6n chu so hiJu )
- 86 lugmg c6 phi u dang luu hanh
+ C6 philu ph6 thong 32.400.000 21.600.000
+ C6 phi u uu dai (loai dugc phan loai la v6n chu so huu)
* Menh gia c6 phi u dang luu hanh 10.000 d6ng 10.000 d6ng
d. C6 tuc Cu6i ky 30.09.16 Dau nam 01.01.16
- C6 tuc da cong b6 sau ngay k t thuc ky k§ toan nam
+ C6 tuc da cong b6 tren c6 phi u ph6 thong
+ C6 tufc da c6ng b6 tren co phi§u uu dai
- Co tuc cua CO phieu uu dai luy ke chua dugc ghi nhan
e. Cac quy cua doanh nghiep Cuoi ky 30.09.16 DSunam 01.01.16
- Quy dau tu phat Ui6n 6.343.199.015 60.329.733.015
- Quy du ph6ng tai chinh 0 0
- Quy khac thuoc v6n chu sd hihi
16. Cac khoan muc ngoai Bang can d6i ki to^n Cuoi ky 30.09.16 Dau nam 01.01.16
a . Ngoai te cac loai
- U S D 439.240,41 513.360,35
- E U R 165,07 200,91
b . No kho doi da xu ly 1.197.753.595 1.213.753.595
- Tai TP.HCM 724.681.015 740.681.015
- T a i CN Ha Npi 473.072.580 473.072.580
* Nguyen nhan da xoa so ke toan ng kho doi: hau het cac khach hang trong danh sach ng kho doi da rcri khoi dia
diem kinh doanh va khong co kha nang thanh toan ng .
Trang 17
V I . Thong tin bo sung cho cac khoan muc trinh bay trong bao cao ket qua hoat dong kinh doanh
D V T : ddng
Nam nay Nam truo'c
So PS 09T N5m 2016 S6 PS 09T Nam 2015
1. Tong doanh thu ban hang va cung cap dich vu
a. Doanh thu
- Doanh thu san pham 1.385.214.925.418 1.218.723.541.805
- Doanh thu boat dong khac 81.313.469.466 63.875.490.754
Cong 1.466.528.394.884 1.282.599.032.559
Nam nay Nam truo'c
So PS 09T Nam 2016 S6 PS 09T Nam 2015
2. Cac khoan giam irvt 25.290.719.849 16.349.795.905
Trong do
- Chiet khau thuong mai 22.754.274.933 15.587.365.337
- Hang ban bi tra lai 2.536.444.916 762.430.568
- Giam gia hang ban
Nam nay Nam truo^c
So PS 09T Nam 2016 S6 PS 09T Nam 2015
3. Doanh thu thuan ve ban hang va cung cap dich vu 1.441.237.675.035 1.266.249.236.654
Trong do
- Doanh thu san pham 1.359.924.205.569 1.202.373.745.900
- Doanh thu hoat dong khac 81.313.469.466 63.875.490.754
Nam nay Nam truo'c
So PS 09T Nam 2016 S6 PS 09T Nam 2015
4. Gia von hang ban
- Gia v6n cua san pham da ban 1.061.203.189.267 934.928.862.655
- Gia von cua boat dong khac da cung cap 76.696.172.318 62.480.123.268
- Du phong giam gia hang ton kho
- Cac khoan ghi giam gia von hang ban
Cong 1.137.899.361.585 997.408.985.923
Nam nay Nam truoc
So PS 09T Nam 2016 So PS 09T Nam 2015
5. Doanh thu hoat dong tai chinh
- Lai tien gui, tien cho vay 6.144.283.m 6.049.316.444
- Lai ban ngoai te 194.711.60C 328.817.296
Trang 18
- C6 tuc, lgi nhuan dugc chia
- Lai chenh lech ti gia L032.446.720 987.039.235
- Lai ban hang tra cham , chiet khau thanh toan
- Doanh thu hoat dgng tai chinh khac
Cong : 7.371.44L437 7.365.172.975
Nam nay Nam truo'c
S6 PS 09T N3m 2016 So PS 09T Nam 2015
6. Chi phi tai chinh
- Lai tien vay 3.401.044.491 643.772.607
- Chiet khau thanh toan, lai ban hang tra cham 23.649.421 0
- L6 do thanh ly cac khoan dau tu tai chinh
- L§ chenh lech ti gia 233.086.219 1.529.475.611
- L6 chenh lech ti gia chua thuc hien
- Chi phi tai chinh khac
- Cac khoan ghi giam chi phi tai chinh
C o n g : 3.657.780.131 2.173.248.218
Nam nay Nam truo'c
S6 PS 09T Nam 2016 S6 PS 09T Nam 2015
7. Thu nhap khac
- Thanh ly , nhugng ban T S C D 832.154.899 271.354.546
- Thu tu ng kho doi da xu ly 16.000.000 18.000.000
- Tien ho trg di doi C N Ha Noi 18.000.000.000 0
- Cac khoan khac 136.523.169 659.300.616
Cong : 18.984.678.068 948.655.162
Nam nay Nam truo'c
S6 PS 09T Nam 2016 S6 PS 09T Nam 2015
8. Chi phi khac
- Gia trj con lai cua T S C D va chi phi thanh ly
- Cac khoan bi phat 3.000.000 137.386.619
- Cac khoan khac 1.990.909 166.205.285
C o n g : 4.990.909 303.591.904
9. Chi phi ban hang va chi phi quan ly doanh nghiep Nam nay Nam truo'c
9. Chi phi ban hang va chi phi quan ly doanh nghiep S6 PS 09T Nam 2016 S6 PS 09T Nam 2015
a. Cac khoan chi phi quan ly doanh nghiep phat sinh trong
ky 29.537.599.916 33.608.158.423
- Chi phi nhan vien quan ly 13.666.385.306 16.415.120.128
- Chi phi nguyen vat lieu , do dung quan ly 1.511.328.850 2.280.934.369
- Chi phi khau hao tai san co djnh 2.332.986.461 2.084.998.865
- Thue , phi va le phi 1.902.331.978 1.990.203.251
- Chi phi djch vu mua ngoai 4.678.813.864 5.191.381.180
- Cac khoan chi phi khac 5.445.753.457 5.645.520.630
Trang 19
b. Cac khoan chi phi ban hang phat sinh trong ky 145.588.106.569 114.928.685.727
- Chi phi nhan vien 16.512.913.476 13.544.822.785
- Chi phi khuyen mai 4.573.870.135 3.942.094.441
- Chi phi dung cu , do dung 218.106.545 53.844.764
- Chi phi khiu hao tai san co dinh 1.534.570.047 1.205.827.742
- Chi phi dich vu mua ngoai 71.598.505.759 59.810.585.356
- Cac khoan chi phi khac 51.150.140.607 36.371.510.639
Nam nay Nam truo'c
So PS 09T Nam 2016 So PS 09T Nam 2015
10. Chi phi san xuat kinh doanh theo yeu to
- Chi phi nguyen lieu, vat lieu 951.514.895.484 839.478.426.000
- Chi phi nhan cong 109.833.628.084 111.186.522.693
- Chi phi khau hao tai san co dinh 15.241.476.341 13.069.951.251
- Chi phi dich vu mua ngoai 97.885.333.266 84.189.561.142
- Chi phi khac bing tiin 62.452.380.558 51.854.250.743
C o n g : 1.236.927.713.733 1.099.778.711.829
Nam nay Nam truo^c
So PS 09T Nam 2016 S6 PS 09T Nam 2015
11. Chi phi thue thu nhap D N hien hanh
- Chi phi thue thu nhap doanh nghiep tinh tren thu nhap chiu 30.181.191.086 27.750.886.811
thu^ nam hien hanh
- Di lu chinh chi phi thue thu nhap doanh nghiep cua cac
nam truoc vao chi phi thue thu nhap hien hanh nam nay
- Tong chi phi thue thu nhap doanh nghiep hien hanh
Nam nay Nam truoc
S6 PS 09T Nam 2016 S6 PS 09T Nam 2015
12. Chi phi thue thu nhap D N hoan lai
- Chi phi thu^ thu nhap doanh nghiep hoan lai phat sinh tu
12. Chi phi thue thu nhap D N hoan lai
- Chi phi thu^ thu nhap doanh nghiep hoan lai phat sinh tu
cac khoan chenh lech tam thoi phai chju thue
- Chi phi thue thu nhap doanh nghiep hoan lai phat sinh tir
viec hoan nhap tai san thue thu nhap hoan lai
- Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tir
cac khoan chenh lech tam thai dugc khau tru
- Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tu
khoan 16 tinh thue va uu dai thue chua su dung
- Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tir
viec hoan nhap thue thu nhap hoan lai phai tra
- Tong chi phi thue thu nhap doanh nghiep hoan lai 0 0
Trang 20
V I I . Thong tin bo sung cho cac khoan muc trinh bay trong Bao cao luu chuyen tien te
1. So tien di vay thuc thu trong ky
- Ti6n thu tu di vay theo khi uoc thong thuong : 107.883.241.848 d6ng
2. So tien da thuc tra goc vay trong ky
- Tien tra ng goc vay theo khe uac thong thuong : 152.934.658.274 dong
V I I I . Nhung thong tin khac
1- NhiJng khoan ng tiem tang , khoan cam ket va nhiing thong tin tai chinh khac :
2- Nhung su kien phat sinh sau ngay ket thuc ky ke toan nam :
3- Thong tin ve cac ben lien quan :
1. Giao dich vol cac ben lien quan
Giao djch voi cac thanh vien quan ly chu chot va cac ca nhan co lien quan
Cac thanh vien quan ly chu chot va cac ca nhan co lien quan g6m: cac thanh vien Hoi dong quan trj. Ban T6ng Giam
doc, ke toan truong va cac thanh vien mat thilt trong gia dinh cac ca nhan nay.
Giao dich voi cac thanh vien quan ly chu chot va cac ca nhan co lien quan nhu sau:
Khong phat sinh nghiep vu ke toan
Tai ngay ket thuc nam tai chinh, cong ng voi cac thanh vien quan ly chu ch6t va cac ca nhan co lien quan nhu sau:
Khong phat sinh nghiep vu ke toan
Thu nhap cua cac thanh vien quan ly chu chot trong 09 thang nam 2016 la 3.834 trieu dong , 09 thang nam 2015
la 1.607 trieu dong
Giao dich v&i cac ben lien quan khac
Cac ben lien quan khac voi Cong ty gom:
Ben lien quan Moi quan he
- T6ng Cong Ty Hoa Chat Vi§t Nam Cong ty me
- Cong Ty TNHH 1 T V Hoa Ch4t C o Ban Miln Nam Cong Ty trong cung tap doan
- Cong Ty TNHH 1 T V Hoi K y Nghe Que Han tt
- Cong Ty TNHH 1 T V Apatit Viet Nam M
- Cong Ty C6 Phiin Thiet Ke Cong Nghiep Hoa Ch4t tl
- Cong ty Co Phan Xa Phong Ha Npi ir
- Cty CP X N K Hoa Chat Mi ln Nam tl
- Cty Vat T u V a X N K Hoa Chat It
- Cty Hoa Chat Viet Tri II
- Cty CP Phan Bon V a Hoa Chat Can Tho II
- Cty CP B G Va Hoa Chit Due Giang II
Cac nghiep vu phat sinh trong nam giila Cong ty voi cac ben lien quan khac nhu sau:
*MUA H A N G 09 T H A N G N A M 2016 09 T H A N G N A M 2015
- Cty C P X N K Hoa Chat Mien Nam 23.990.059.750 29.349.933.275
+ Mua Sulfate , soda , tripoly 23.990.059.750 29.349.933.275
- Cong Ty T N H H 1 T V Hoa Chat C o Ban Mien Nam 2.138.808.000 1.476.132.000
+ Mua Acid Phosphoric , sonde 32% , H C L , silicate long 2.138.808.000 1.476.132.000
- Cty C P C N Hoa Chat V i Sinh 0 505.223.302
+ Mua bao b i , son cac loai 0 505.223.302
- Cong Ty T N H H 1 T V H(ri K y Nghe Que Han 0 6.605.500
+ Mua gio ban , da ban 0 563.500
+ Tien v6 chai 0 6.042.000
- Cty C P X a Phong H a Noi 7.227.273 424.196.332
+ Mua Sulfate 7.227.273 424.196.332
- C t y Hoa Chat Viet T r i 1.343.286.048 1.094.986.464
+ Mua Sonde 32% 1.343.286.048 1.094.986.464
- Cty Vat T u V a X N K Hoa Chat 802.828.600 1.225.703.600
+ Mua Silicate , M F O 753.828.600 1.134.691.100
+ Gia cong Silicate 0 28.012.500
+ CP thue kho bai 49.000.000 63.000.000
- Cty C P Phan Bon V a Hoa Chat C a n T h o 2.688.367.200 0
+ Mua Zeolite (VN) 2.688.367.200 0
- Cty C P Bot Giat & Hoa Chat Due Giang 5.888.132.270 0
+ Mua Las 5.888.132.270 0
- Cty C P Thiet K e Cong Nghiep Hoa Chat 2.130.403.000 1.037.664.000
+ Djch vu sua chua nha xuong , vat kien true , tu van giam sat,... 2.130.403.000 1.037.664.000
T O N G C O N G 38.989.112.141 35.120.444.473
Trang 22
*BAN H A N G 09 T H A N G N A M 2016 09 T H A N G N A M 2015
- Cty C P X a Phong H a Noi 0 96.146.310
+ Chi phi hoc xep , van chuyen 0 96.146.310
- Cty T N H H M T V Apatit Viet Nam 0 91.635.500
+ Ban bot giat, C T R long 0 91.635.500
- Cty C P Phan Bon Binh Dien 454.145.400 0
+ Ban hot giat, C T R long 454.145.400 0
- Cty C P X N K Hoa Chat Mien Nam 31.650.000 0
+ Ban STPP57% 31.650.000 0
T O N G C O N G 485.795.400 187.781.810
Tai ngay ket thuc nam tai chinh, cong ng voi cac ben lien quan khac nhu sau:
NQf P H A I T H U Cuoi ky 30.09.16 Dau nam 01.01.16
- Cty C P Thiet K e Cong Nghiep Hoa Chat 0 735.000.000
+ Dich vu tu van thiet ke va lap tong du toan du an di doi va dau tu xay dung nha may Lix - Bac Ninh 0 735.000.000
C Q N G N Q P H A I T H U 0 735.000.000
NO? P H A I T R A Cuoi ky 30.09.16 Dau nam 01.01.16
- Cty Vat T u V a X N K Hoa Chat 0 483.073.735
+ Gia cong Silicate , mua M F O , thue kho 0 483.073.735
- Cty C P X N K Hoa Chat Mien Nam 1.952.121.600 4.030.824.600
+ Mua Soda , sulfate , tripoly 1.952.121.600 4.030.824.600
- C t y C P X a Phong H a Noi 0 1.060.927.099
+ Mua Sulfate 0 1.060.927.099
- Cty Hoa Chat Viet T r i 118.690.916 302.493.734
+ Mua Sonde 32% 118.690.916 302.493.734
- Cong Ty T N H H 1 T V Hoa Chat Ca Ban Mien Nam 192.931.200 57.226.400
+ Mua Acid Phosphoric , sonde 32% , H C L 192.931.200 57.226.400
- Cty C P Bot Giat & Hoa Chat Due Giang 0 2.213.497.000
+ Mua Las 0 2.213.497.000
C O N G N O P H A I T R A 2.263.743.716 8.148.042.568
Gia hang hoa va dich vu cung cap cho cac ben lien quan : viec mua hang hoa va dich vu tu cac ben lien quan
dugc thuc hien theo gia thi truong.
Cac khoan cong ng phai thu khong co bao dam va se dugc thanh toan bang tien. Khong co khoan du phong
phai thu kho doi nao dugc lap cho cac khoan ng phai thu tir cac ben lien quan.
Trang 23
4- Trinh bay tai san, doanh thu , kk qua kinh doanh theo bg phan (theo ITnh vuc kinh doanh hoac theo khu vuc
dia l y ) theo quy dinh cua Chuan muc ke toan s6 28 " Bao cao bp phan" (2 ) :
Thong tin bp phan dupe trinh bay theo ITnh vuc kinh doanh va khu vuc dja ly . Bao cao bp phan chinh yeu la
theo khu v\rc dia ly dua tren co c4u t6 chuc va quan ly npi bp va he thong Bao cao tai chinh npi bp cua Cong ty .
Thong tin ve bo phan theo khu vuc dia ly
Hoat dong cua Cong ty dupe phan bo chu yeu o khu vuc xuat khau va khu vuc noi dia .
Thong tin ve ket qua kinh doanh , tai san co dinh va cac tai san dai ban khac va gia tri cac khoan chi phi Ion
khong bang tien cua bp phan theo khu vuc dja ly dua tren vi tri cua khach hang cua Cong ty nhu sau :
K h u vuc xuat khau K h u vuc noi dia Cong
09 T H A N G N A M 2016
Doanh thu thuan ve ban hang va cung cip dich vu ra ben ngoai 235.548.806.185 1.205.688.868.850 1.441.237.675.035
Doanh thu thuan ve ban hang va cung cip dich vu giua cac bp phan
Tong doanh thu thuan vi ban hang va cung cap dich vu 235.548.806.185 1.205.688.868.850 1.441.237.675.035
K i t qua kinh doanh theo bp phan 49.576.123.939 253.762.189.511 303.338.313.450
Cac chi phi khong phan bo theo bp phan (175.125.706.485)
Lpi nhuan til hoat dong kinh doanh 128.212.606.965
Doanh thu boat dong tai chinh 7.371.441.437
Chi phi tai chinh (3.657.780.131)
Thu nhap khac 18.984.678.068
Chi phi khac (4.990.909)
Phin lai hoac 16 trong c6ng ty lien ket, lien doanh
Chi phi thue thu nhap doanh nghiep hien hanh (30.181.191.086)
Chi phi thue thu nhap doanh nghiep hoan lai
Led nhuan sau thue thu nhap doanh nghiep 120.724.764.344
Tdng chi phi da phat sinh di mua tai san CO dinh vd cac tai san dai han khac 39.612.359.901
Tdng chi phi khau hao vd phan bo chi phi tra trtr&c ddi han 16.402.324.437
Tdng gid tri cac khoan chiphil&n khong bang tien (trir chi phi khau hao vd phan bo chi phi tra trw&c ddi han)
Trang 24
K h u vuc xuat khau K h u vuc noi dia Cong
09 T H A N G N A M 2015
Doanh thu thuan ve ban hang va cung cap dich vu ra ben ngoai 229.085.825.908 1.037.163.410.746 1.266.249.236.654
Doanh thu thuan \h ban hang va cung cap dich vu giua cac bo phan
Tdng doanh thu thudn ve ban hang vd cung cap dich vu 229,085.825.908 L037,163,410.746 L266,249,236,654
Kk qua kinh doanh theo bp phan 48.637.731.888 220.202.518.843 268.840.250.731
Cac chi phi khong phan bo theo bo phan (148.536.844.150)
Lpi nhuan tu boat dong kinh doanh 120.303.406.581
Doanh thu hoat dong tai chinh 7.365.172.975
Chi phi tai chinh (2.173.248.218)
Thu nhap khac 948.655.162
Chi phi khac (303.591.904)
Phan lai hoac 16 trong c6ng ty lien ket, lien doanh
Chi phi thul thu nhap doanh nghiep hien hanh (27.750.886.811)
Chi phi thue thu nhap doanh nghiep hoan lai
Lai nhuan sau thue thu nhap doanh nghiep 98,389,507,785
Tdng chi phi da phat sinh de mua tdi san cd dinh vd cac tdi san ddi han khac 16.206,218,698
Tdng chi phi khdu hao vd phan bd chi phi tra tru&c ddi han 14,117.963.979
Tdng gid tri cac khoan chiphil&n khong bang tien (trir chi phi khdu hao vd phan bd chi phi tra trir&c ddi han)
Tai san va ng phai tra cua bg phan theo Ichu virc dja ly dua tren vi tri ciia khach hang ciia Cong ty
nhu sau:
K h u vuc xuat khau K h u vuc noi dia Cong
So cuoi ky
Tai san true tiep cua bo phan
Tai san phan bo cho bo phan 123.846.196.471 591.170.971.632 715.017.168.103
Cac tai san khong phan bo theo bp phan 59.264.094.203
Tdng tdi sdn 774J8L262J06
Ng phai tra true tiep cua bp phan
Ng phai tra phan bo cho bp phan 49.982.919.659 238.589.896.352 288.572.816.011
Ng phai tra khong phan bo theo bp phan 6.327.932.858
Tdng na phai tra 294.900,748.869
So dau nam
Tai san true tiep cua bp phan 136.615.980.320 596.221.965.697 732.837.946.017
Tai san phan bo cho bp phan 59.264.094.203
Cac tai san khong phan bo theo bp phan
Tdng tdi sdn 792,102,040,220
Ng phai tra true tiep ciia bp phan 62.065.993.047 270.869.544.622 332.935.537.669
Ng phai tra phan bo cho bp phan 6.406.264.458
Ng phai tra khong phan bo theo bp phan
Tdng naphai tra 339,341.802.127
Trang 26
Linh vyc kinh doanh
Cong ty CO cac ITnh vyc kinh doanh chinh sau :
- LTnh virc 01 : Ban thanh pham
- LTnh virc 02 : Hoat dong khac
Chi tilt doanh thu thuan v l ban hang va cung cap dich vu ra ben ngoai theo ITnh virc kinh doanh nhir sau :
09 T H A N G N A M 2016 09 T H A N G N A M 2015
- LTnh vuc 1 : Ban thanh pham 1.359.924.205.569 1.202.373.745.900
- LTnh vuc 2 : Hoat dong khac 81.313.469.466 63.875.490.754
Cong 1.441.237.675.035 1.266.249.236.654
Chi phi da phat sinh d l mua tai san c6 dinh va cac tai san dai ban khac va tai san bo phan theo ITnh vuc kinh
doanh:
Chi phi da phat sinh de mua tai san CO dinh va cac tai san dai han
khac Ta i san bo phan
09 T H A N G N A M 2016
09 T H A N G N A M 2015
09 T H A N G N A M 2016
09 T H A N G N A M 2015
- LTnh vuc 1 : Ban thanh pham 37.377.462.442 15.388.701.781
- LTnh vuc 1 : Ban thanh phim 674.676.475.049 642.890.517.180
- LTnh vuc 2 : Hoat dong khac 2.234.897.459 817.516.917
- LTnh vuc 2 : Hoat dong khac 40.340.693.054 34.153.230.163
Cong 39.612.359.901 16.206.218.698 715.017.168.103 677.043.747.343
5. Quan ly rui ro tai chinh
Tdng quan
Hoat dong cua cong ty phat sinh cac rui ro tai chinh nhu sau : rui ro tin dung, nii ro thanh khoan va riii ro thi
truong . Ban T6ng Giam Doc chiu trach nhiem trong viec thiet lap cac chinh sach va cac ki lm soat nhim giam
thilu cac rui ro tai chinh cung nhu giam sat viec thuc hien cac chinh sach va kiem soat da thiet lap. Vi^c quan
ly rui ro dugc thuc hien chii yeu boi Phong K I toan - Tai chinh theo cac chinh sach va cac thii tuc da dugc
Tong Giam doc phe duyet.
Rui ro tin dung
Riii ro tin dung la riii ro ma mot ben tham gia trong hgp dong khong c6 kha nang thuc hien dugc nghTa vu cua
minh dan den ton that ve tai chinh cho Cong ty.
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Cong ty CO cac rui ro tin dung phat sinh chu yeu tir cac khoan phai thu khach hang, tien gui ngan hang.
Phai thu khach hang
De quan ly ng phai thu khach hang, Ban Tong Giam doc da ban hanh quy che ban hang va cac quy dinh chat che ve
cac doi tugng mua hang, dinh muc ban hang, djnh muc ng va thai ban ng mot each cu the. Hang thang. Ban Tong
Giam doc thuc hien kiem tra viec tuan thu quy che ban hang nay. Ngoai ra, nhan vien phong ke toan thuong xuyen
theo doi cong ng phai thu de don doc thu hoi.
Khoan phai thu khach hang cua cong ty lien quan den nhieu don vi boat dong trong cac linh vgrc va cac khu v\rc dia ly
khac nhau nen rui ro tin dung tap trung d6i voi phai thu khach hang la thap.
Tien gid ngan hang
Cac khoan tien gui ngan hang co ky ban va khong c6 ky han cua Cong ty dugc guri tai cac ngan hang trong nuoc.
Ban T6ng Giam doc khong nhan thay co rui ro tin dung trong yeu nao tir cac khoan tien gCri nay.
Muc dp rui ro tin dung t6i da d6i voi cac tai san tai chinh la gia tri ghi so ciia cac tai san tai chinh (Xem thuyet minh
so Vin.6 ve gia tri ghi so ciia cac tai san tai chinh).
Tat ca cac tai san tai chinh ciia Cong ty deu trong ban va khong bi giam gia tri .
Rai ro thanh khoan
Riii ro thanh khoan la nii ro Cong ty gap kho khan khi thuc hien nghTa vu tai chinh do thieu tien.
Riii ro thanh khoan ciia Cong ty chii yeu phat sinh tir viec cac tai san tai chinh va ng phai tra tai chinh co cac thoi
diem dao han lech nhau.
Cong ty quan ly nii ro thanh khoan thong qua cac bien phap ; thuong xuyen theo doi cac yeu cau ve thanh toan hien
tai va du kiln trong tuong lai dl duy tri mot lugng tiln cung nhu cac khoan vay d muc phu hgp, giam sat cac lu6ng
tiln phat sinh thuc t l voi du kiln nhSm giam thieu anh huong do bien dpng ciia luong tien.
Thoi ban thanh toan ciia cac khoan ng phai tra tai chinh phi phai sinh dua tren thoi han thanh toan (Bao gom goc va lai)
theo hgp d6ng va chua dugc chilt khiu nhu sau :
L
T u 1 nam tro" xuong
Tren 1 nam den 5 nam
Tren 5 nam COng
So cuoi ky
- Vay va ng 66.135.000.000 66.135.000.000
- Phai tra nguoi ban 112.758.817.664 26.046.983.601 138.805.801.265
- Cac khoan phai tra khac 35.651.409.620 4.731.597.924 40.383.007.544
COng 214.545.227.284 30.778.581.525 0 245.323.808.809
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So dir dau nam
- Vay va ng 111.111.864.900 111.111.864.900
- Phai tra nguoi ban 90.121.438.746 33.552.983.601 123.674.422.347
- Cac khoan phai tra khac 20.435.660.515 4.360.300.576 24.795.961.091
COng 221.668.964.161 37.913.284.177 0 259.582.248.338
Ban T6ng Giam d6c cho ring muc do rui ro doi voi viec tra ng la thap. Cong ty co kha nang thanh toan cac khoan
ng den ban tix dong tien tir boat dong kinh doanh va Xihn thu tir cac tai san tai chinh dao han.
Rui ro thi irir&ng
Rui ro thi truong la nii ro ma gia tri hgp ly ho|c cac ludng tien trong tuong lai cua cong cu tai chinh se bien dong theo
nhung thay doi ciia thi truong.
Riii ro thj truong lien quan din boat dong cua cong ty gom : nii ro ngoai te, nii ro lai suat va rui ro gia nguyen vat lieu.
Cac phan tich \h dp nhay, cac danh gia duoi day lien quan din tinh hinh tai chinh ciia Cong ty tai ngay 30 thang 09
nam 2016 tren co so gia tri ng thuan. Muc thay d6i cua ty gia, nguyen gia vat lieu su dung d l phan tich dp nhay dugc
dira tren viec danh gia kha nang co thi xay ra trong vong mot nam toi voi cac dieu kien quan sat dugc ciia thi truong
tai thoi dilm hien tai.
Rui ro ngoai te
Rui ro ngpai te la rui ro ma gia trj hgp ly hoac la lu6ng tien trong tuong lai ciia cong cu tai chinh se biln dpng theo
nhirng thay d6i cua ty gia hoi doai.
Cong ty quan ly nii ro lien quan din biln dpng ciia ty gia hoi doai bang each toi uu thoi ban thanh toan cac khoan ng
va sii dung toi uu nguon tien hien co de can bang nii ro ty gia va nii ro thanh khoan.
Tai san/(Ng phai tra) thuln co ngu6n g6c ngpai te ciia cong ty nhu sau :
So cuoi ky So dau nam
USD E U R USD E U R
- Tiln va khoan tuong duong tien 439.240,41 165,07 513.360,35 200,91
- Phai thu khach hang 627.551,14 619.710,50
- Vay va ng (500.000,00) (2.489.435,00)
- Phai tra nguoi ban (493.513,80) (791.215,80)
- Cac khoan phai tra khac (195.457,80) (2.135,64) (209.905,88) (2.135,64)
No thuan co goc ngpai t§ (122.180,05) (1.970,57) (2.357.485,83) (1.934,73)
Rui ro lai suat
Rui ro lai suit la nii ro ma gia tri hgp ly hoSc cac lu6ng tiln trong tuong lai ciia cac cong cu tai chinh se biln dpng
theo nhiJng thay doi cua lai suat thi trircmg
Rui ro lai suat cua Cong ty chu yeu lien quan den cac khoan tien gui co ky han va cac khoan vay c6 lai suat tha noi.
Cong ty quan ly rui ro lai suat bang each phan tich tinh hinh thi trucmg de dua ra cac quyet djnh hgrp ly trong viec
chon thoi diem vay va ky ban vay thich hgrp nham co dugrc cac lai suat co lgi nhat cung nhu duy tri co cau vay
voi lai suat tha noi va co djnh phii hgp.
Tai ngay 30 thang 09 nam 2016 , Cong ty khong co nii ro lai suat do cac khoan tien gui c6 ky han va cac khoan vay
CO lai suit co dinh
Rui ro ve gid nguyen vat lieu
Cong ty CO rui ro v6 s\ bien dong ciia gia nguyen vat lieu. Cong ty quan ly nii ro ve gia nguyen vat lieu bang each
theo doi chat che cac thong tin va tinh hinh co lien quan ciia thi truong nham quan ly thoi diem mua hang, ke hoach
san xuat va muc hang ton kho mot each hgp ly.
Tdi sdn dam bao
Tai sdn the chap cho dan vi khac
Cong ty khong thi chip tai san nao cho don vj khac tai ngay 01 thang 01 nam 2016 va tai ngay 30 thang 09 nam 2016.
Tdi sdn the chap cua dan vi khdc
Cong ty khong co tai san thi chip cho cac don vi khac tai ngay 01 thang 01 nam 2016 va tai ngay 30 thang 09 nam 2016
6. Gia tri hgp ly ciia tai san va ng phai tra tai chinh
Tdi san tdi chinh
Gia tri ghi so
ry'-
So cuoi ky So d^u nam Gia tri hgp ly
Gia goc phong
Gia gdc D u
phong So cuoi ky So dau nam
Tien va cac khoan tuong duong tien
174.700.693.924 245.600.303.279 174.700.693.924 245.600.303.279
Cac khoan dau tu nim giu* den ngay dao han
0 0 0 0
Phai thu khach hang 108.482.958.462 86.381.673.230 108.482.958.462 86.381.673.230
Cac khoan phat thu khac 561.437.905 886.611.640 561.437.905 886.611.640
Cpng 283.745.090.291 0 332.868.588.149 0 283.745.090.291 332.868.588.149
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phai tra tdi chinh
Gia tri ghi so Gia tri h^p ly
So cuoi ky So dau nam So cuoi ky So dau nam
Vay va ngr 66.135.000.000 111.111.864.900
66.135.000.000 111.111.864.900
Phai tra nguoi ban 138.805.801.265 123.674.422.347 138.805.801.265 123.674.422.347
Cac khoan phai tra khac 24.975.961.091 24.795.961.091 24.975.961.091 24.795.961.091
C9ng 229.916.762.356 259.582.248.338 229.916.762.356 259.582.248.338
Gia tri hgp ly cua cac tai san tai chinh va ng phai tra tai chinh dugc phan anh theo gia tri co the dugc chuyen doi trong
mot giao dich hien tai giua cac ben co day du hieu biet va mong muon giao dich .
Cong ty su dung phuong phap va gia dinh sau de uoc tinh gia tri hgp ly cua cac tai san tai chinh va ng phai tra tai chinh :
* Gia trj hgp ly cua tiln va cac khoan tuong duong tien, phai thu khach hang, cac khoan phai thu khac, vay , phai tra nguoi k
ban va cac khoan phai tra khac ngSn han tuong duong gia tri so sach (da trii du phong cho phan uoc tinh co kha nang
khong thu hoi duoc) ciia cac khoan muc nay do co ky han ngin. /
* Gia tri hgp ly ciia cac khoan phai thu khach hang, cac khoan phai thu khac, vay, phai Xvk nguoi ban va cac khoan phai tra
khac dai ban dugc uoc tinh bang each chiet khau dong tien voi lai suat ap dung cho cac khoan ng c6 dac diem va thoi
gian dao ban con lai tuong tu.
Lap , ngay 18 thang 10 nam 2016
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