Báo cáo tài chính năm 2009 (đã kiểm toán) - CTCP Dược phẩm Agimexpharm
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (3.84 MB, 33 trang )
CONG TY CO PHAN DUVCliM
AGIMEXPHARM
131i0 CAO TAI CHINH
DA KIN TOAN
Nam tai chink kei iliac ngay 31/12/2009
MUC LUC
Trang
BAO CAO COA HOT DONG QUAN TRI
1—4
BAO CAO KIgM TOAN
5—6
BANG CAN DOT Kg TOAN
7—9
KET QUA HOAT DONG KINH DOANH
10
BAO CAO L1JU CHUYEN TIEN TE
11
THUYET MINH BAO CAO TAI CHINH
12 — 31
CONG TY CO PHAN DlifiC PHAM AGIMEXPHARM
13110 C1110 CUA HOI BONG QUAN TR!
H6i deng quan tri COng ty han hanh de trinh ban bao cao nay ding vdi cac bat) cao tai chinh
dude kidm toan cua COng ty cho nam tai chinh ket thtic vao ngay 31 thang 12 nam 2009.
1.
110i dling quAn tri
Wei d6ng quan tri COng ty du'dng nhiem trong nam 2009 va den thdi diem lap bao cat)
nay bao g6m:
Ho ten
Chac danh
Ong Nguyen Van Kha
BA Nguyen Thi Nam H6a
BA Trail Thi Dao
Ong Le Hoang
BA Pham Thi Bich Thiiy
Ong Pham Uyen Nguyen
Chu tich HDQT
PhO ChU tich HDQT
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Trong nam 2009, khong co bdt kS, su' thay ddi nao del vdi cac thanh vier' Frei cl6ng guar'
tri.
2.
Ban ki6'm soat
Ban kidm soat COng ty du'dng nhiem trong nam 2009 va den thdi diem lap bat) cao nay
bao Om:
Ho ten
Chac danh
Ong Le Ngoc 1-16ng
BA Lam Hoang Anh
BA Trail Thi Thanh Hang
Tru'dng Ban kidm soat
Kim soat via
Kim soat vien
Trong nam 2009, khOng co Met 14 su' thay d6i nao del vdi cac thanh vien Ban kidm soat.
3.
Ban Giam dik
Ban Giant de-c COng ty du'dng nhiem trong nam 2009 va den thdi didm lap bao cat) nay
bao Om:
Ho ten
Chlic danh
Ba Nguyen Thi Nam H6a
Ong Nguyen Van Kha
Ong Le Hoang
BA Pham Thi Bich Thfiy
Giant d6c
Ph6 Giarn
PhO Giam d6c
PhO Giam d'6c
Trong nam 2009, khong c6 bdt ky sir thay d6i nao del vdi thanh vien Ban Giam d6c.
4.
Try sif hoat &ling
va
cac dcfn vi trtic thu(ic
Tru sa cua COng ty dat tai s6 27, clutrng Nguyen Thai Hoc, phOng my Binh, thanh ph6
Long Xuyen, tinh An Giang.
1
CONG TY CO PHAN DUrfiC PHAM AGIMEXPHARM
BAO CAO CUA HOI BONG QUAN TR!
COng ty co 2 chi nhanh dat tai se; 80, du'Ong se; 3, cu' xd Lit Gia, phu'dng 15, quin 11,
thanh ph6 H6 Chi Minh va khOm Thanh An, phu'dng My Thdi, thanh phO- Long Xuyen,
tinh An Giang.
5.
Nganh ngh6 kinh doanh
Theo Gay chiThg nhin clang Icy kinh doanh se; 5203000020 clang ky lan diu ngay
03/06/2004 va Gidy chti'ng nhan clang ky kinh doanh se; 1600699279 clang ky lai In tin?
nhdt ngay 29/06/2009 do SO 1(6 hoach va D'Au
tinh An Giang cap, cdc nganh nghe
kinh doanh cua COng ty bao g6m:
San xudt thu6c, h6a clac5c va du'Oc lieu;
Mua bdn thi6t hi quang hoc, thieet bi y te, nha khoa, thiei bi benh vien;
Mua ban thuSc, du'Oc phSm;
Mua ban thyc pham dinh clu'dng;
Mua bin my pheim;
Mua ban nguyen phu lieu, h6a du'Oc phuc vu san xudt cliferc phi'm;
Mua ban vacxin va sinh phi'm y t6;
San mat nu'dc ueing clOng binh dOng chai;
Sin xudt thyc phi'm chirc näng.
Hoat Ong san )(tat kinh doanh cua COng ty trong nam 2009 bao gom cdc hoat Ong:
Sin xudt thu6c, hcia du'Oc va du'dc lieu;
Mua ban thu6c, du'Oc phi'm;
Mua ban thyc ph'Sm dinh ditang;
Mua ban nguyen phu lieu, h6a duVc phuc vu san xual cluVc phdm;
San xudt nu'dc tieing d6ng binh clOng chai;
Sin xudt thyc phSm chtic nang.
6.
Dinh giA tinh hinh kinh doanh
Tinh hinh tai chinh cua COng ty tai ngay 31 thing 12 nam 2009 ding nhY ke't qui hoat
Ong kinh doanh va cdc luO'ng
chuyen tin to cho nam tai chinh k6t thtic \Tao ciing
ngay neu tren du'Oc th'6 hien trong bdo cdo tai chinh tir trang 7 d6n trang 31.
cac kei qud tai chinh
Loi nhuan thuan tit hoat dOng kinh doanh
LOi nhudn khdc
Ping 4/i nhuan ke- tocin trnOc thud (a)
Chi phi thud TNDN nam 2009 duck gidm ghi tang quy eau ft.!'
Chi phi thud TNDN du'Oc giam nam 2009 theo ThOng tu' 03
Chi phi thud TNDN hien hinh (b)
Chi phi thud TNDN hoiin lai
Ninhutin sau thud thu nhdp doanh nghi0 (c) = (a) - (b)
4.264.286.898 VND
1.082.101.085 VND
5.346.387.983 VND
889.244.259 VND
93.596.762 VND
218.392.444 VND
- VND
5.127.995.539 VND
2
LONG TY C6 PHAN DIgiC PHAM AGIMEXPHARM
BAO CAO CCIA HOI BONG QUAN TRI
Do chuy6n d6i hinh thik so Wu tit Doanh nghiep Nha nitdc sang COng ty co phan, COng
ty dtkic hdOng cac u'u dai v6 thu6 thu nhap doanh nghi6p nhd sau:
Thu6 sat thu6 thu nhap doanh nghi6p 20%, du'dc ap dung trong 10 dam k6 ttY khi
COng ty bat dau hoat d6ng kinh doanh doi vdi hoat d6ng sin xual thu6c tan dddc;
Thu6 sat thu6 thu nhap doanh nghi6p 25%, d6i vdi hoat d6ng mua ban thu6c tan
dddc va kinh doanh khac;
COng ty du'dc mien thu6 thu nhap doanh nghi6p 02 nam kd tit khi co thu nhap chiu
thu6 va giam 50% s6thu6phii n6p cho 03 nam ti6p theo;
Nam 2009 la nam thd 3 COng ty du'dc giim 50% thu6 thu nhap doanh nghi6p.
Theo Gidy chirng nhan dau s45- 52122000045 ngay 07/06/2007, khi thu'c hien du' an dau
tu': Nha may San xudet Du.dc pham tieu chuan GMP — WHO COng ty
hating cac u'u
ddi ve thuee thu nhap doanh nghi6p nhu' sau:
Thuee sat thu6 thu nhap doanh nghi6p 10%, thOi han ap dung trong 15 nam;
COng ty du'dc mien thu6 thu nhap doanh nghi6p 04 'lam k6 tit khi co thu nhap chiu
thu6 va giam 50% see thu6phai n6p cho 09 nam ti6p theo;
Nam 2009 la nam dau tien COng ty &roc mien thuee thu nhap doanh nghiep d6i vdi
du' an nay.
Chi phi thu6 thu nhap doanh nghi6p hien hanh nam 2009 da tinh giim 30% theo ThOng
tu' s603/2009/TT/BTC ngay 13/01/2009 ciia Bo Tai Chinh.
Dac dWm hoat dung ctia doanh nghiUp trong nam tai chinh co anh hutting den bac,
cat)
khOng co
Nhting sty kiUn Oat sinh sau ngity ke't tilde ky k6 Wan nam
H6i dong quill tri COng ty cam kel rang khOng co sit ki6n quan trong nao xay ra trong
giai doan k6 tit ngay ket tit& nien d6 tai chinh cho d6n ngay lap ban bao cao nay can
phii di6u chinh s6 lieu hoac khai bao tren bao cao tai chinh.
Ki6'm toan
COng ty TNHH Kim toan va Tu. van Tai chinh K6 toan SGN dodo chi dinh kidm toan
bao cat) tai chinh nam 2009 cho COng ty.
Y kien ctia H0i &ling quAn tri
Theo y ki6n cua H6i ang quail tri, khOng co khoin nd khOng lu.Ong trudc hay cac khoin
nd khac c6 thd lam anh huOng nghiem trong den khi nang thanh toan nd cUa COng ty.
Cho d6n ngay lap ban bao cao nay, HOi dong quin tri COng ty cho rang khOng co Met 14
tinh hu6ng nao co th6 lam sai Lech cac so lieu dodo phin anh den bao cao tai chinh ctia
COng ty va khOng co van c16 bdt thu'6ng nao co th6 anh hating den kha nang hoat dOng
lien tuc cua COng ty va COng ty co khii nang hoan tra cac khoin nd den han
3
LONG TY CO PHAN DOC PHAM AGIMEXPHARM
BAO CAO CCIA HOI BONG QUAN TRI
Theo y kien cua Hei d6ng quail tri, Bang can d6i ke - todn, Bdo cao ke't qua hoat dong
kinh doanh va Bao cao lu'u chuyen tien to chng Thuye -t minh bao cao tai chinh dinh kern
da du'crc lap va the hien trung thrfc va hcrp ly ve tinh hinh hoat deng cria COng ty vao
ngay 31 thang 12 nam 2009, phi' h6p v6i chu gn mu'c va the d6 ke Wan Viet Nam hien
hanh va cac quy dinh phdp ly co lien quan.
Long Xuyen, ngety 02 thcing 04 ncim 2010
CHU TICH
SONG QUAN TRI
069
CON° TY
CO PHAN
DISOC
Pll
t\G1ME
4,6‘,kuvEN
—_
GUYEN VAN KHA
4
COng Ty TNHH Kiem Toãn & Tu Vin Tai Chinh Ke loan SGN
SGN Auditing & Accounting Financial Consulting Co., Ltd.
SO: 25 /2010/SGN-BCKT
Can Tho; ngay 02 thang 04 narn 2010
BA- 0 CA- 0 KIEM TORN
Ve brio ccio tai chinh nrim 2009 aril
Ging ty Co Plan Dno'c Phan Agimexpharm
Kinh
HO' DONG QUAN TRI, BAN GIAM DOC
CONG TY CO PHAN DUVC PHAM AGIMEXPHARM
Ch'ing tei da kidm toan brio cao tai chinh g6m: Bang can del ke toan tai ngAy 31/12/2009, Brio cao ket
qua hoat Ong kinh doanh, Bao cao lu'u chuydn tin to va Thuyet minh brio cao tai chinh cho näm tai
chinh ket tit& vao ngay 31/12/2009 ciia COng ty Co Phan Du'cic Pham Agimexpharm (du'Oi day goi tat
IA COng ty) tir trang 7 den trang 31 kern theo.
Viec lap va trinh hay brio cao tai chinh nay thuec trach nhiem ciia Ban Giam dOc COng ty. Trach nhiem
cua chting tei 1a clu'a ray kien v6 brio cao tai chinh nay can cif vac) lc& qua kidm loan ciia chting tOi.
Co so' y kien:
Ch'ing tei da thu'c hien cOng viec kidm toan theo cac chuan attic kidm toan Viet Nam. Cac chart mile
nay yeu eau cong viec kidm toan lap ke hoach va thitc hien de co sti dam brio hOp 19 rang cac brio cao
tai chinh kheng con chda dung cac sai set trong yeti. Chting tei da thu'c hien viec kidm tra theo phuMng
phap chon matt va rip dung cac this nghiem can thiet, cac bang chdng xac minh nhang thOng tin trong
brio cao tai chinh; clanh gia viec tuan thu cac chuan natic va cite do ke toan hien hanh, cac nguyen ta'c
va phu'Ong phap ke toan du'Oc rip dung, cac trOc tinh va xet doan quan trong ciia Ban Giam doc COng ty
cling nhut each trinh bay tong quit cac brio cao tai chinh. Cluing tOi cho rang cong viec kidm toan
du'a ra nhiTng cd sel hdp 19 dd lam can eiY cho y kien ciia chting tOi.
Y kien ciia kiem town view
Den th6i diem ph& hAnh ban brio cao nay, chting tOi van chu'a nhan du'Oc thu xac nhan se du
khoan cong nd k9 guy, k9 cu'oc dai han tai ngAy 31/12/2009 vdi so tien la 3.400.000.000 dOng. Vdi
nhirng tai lieu hien cO tai Cong ty, chting tOi cling khOng the thtfc hien cac thii tuc kidm toan thay
the kirk cid co thd kidm chtlug du'Oc tinh co thu'c cua s6 du khoa.n cOng ncr neu tren.
Van Pining Can Thd
137 Tran Hung Dao, Q. Ninh Ki6u, TP. CAn Tho
Tel: (0710) 3765 999 • Fax: (0710) 3765 766
Email:
Cantho Office
137 Tran Hung Dao Str., Ninh Kieu District, Cantho City
Tel: (0710) 3765 999 • Fax: (0710) 3765 766
Email:
5
•.;TY
v"Ai
KCIOAN
-7— GI,-
Trong narn 2009, thud thu nhap doanh nghiep cilia du' an: Nha may Sin xudt Dirdc ph gm tieu chugn
GMP — WHO du'dc COng ty tinh mien 100% theo Gidy chi?ng nhan 'Tau tu' s6 52122000045 ngay
07/06/2007 do i.'Jy ban nhan clan tinh An Giang cap. Phu'dng phap xac dinh thu nh'ip ditdc mien
thud cila du' an dtrdc xac dinh bhng t6ng thu nhap chiu thud cua hoat Ong san xudt kinh doanh
nhan vdi ty le dm nguyen gia tai san c6 dinh cUa du' an tren s6 sach k6 toan so vdi tang nguyen gia
tai san co dinh cua COng ty. Do COng ty khOng clang ky t6ng von ddu ttr cilia du' an nen vide xac
dinh thu nhap du'oc mien thud cila du' an neu tren se thy thuOc vao quye't dinh cila co quan thud co
them quy6n.
Theo Y kié-n ctia chting toi, ngoai
anh hu'ang den bao cao tai chinh cua cac van de neu tren, bao
cao tai chinh da" phin anh trung thu'c va herp 13-/ tren cac khia canh trong y6u tinh hinh tai chinh
COng ty Co PhAn Du'Oc PhSm Agimexpharm tai ngay 31/12/2009, cling nhu' ke't qua kinh doanh va cac
1u6ng lulu chuydn tin to trong närn tai chinh ket thfic tai ngay 31/12/2009, phi] hdp vdi chu gn mule va
ch6d6 k6 loan Viet Nam hien hanh va cac quy dinh phap ly co lien quan.
Ngoai bcio can nay, chnng tOi co gui kern theo Thu (plan ly sd 06/201 0/SGN-TQL ngay 02 thcing 04 narn
2010 cre' cl g xudt mit a van de trong cOng tcic ("win ly cna COng ty.
Ciing ty TNHH
town va
Tut van 'Ed chin Ké'' toan SGN
GaM 6C
KIEM TOAN VIEN
k
,
cs TRACrilii0.0 ,
Ma 'VA Ttl VA
r, N
Ki
*' TAI CHilill KrT ri A
A
i
c,A,,,, ' GN /b /
,i,_
'APP'
- IP ' G TM THIEN NGA
C
SO- cluing chi KTV: 0462 /KTV
NGUYEN THANH CONG
Sri chang chi KTV: 1241 /KTV
6
Mau s6 : B 01 - DN
CONG TY CO PHAN DOC PHAM AGIMEXPHARM
BANG CAN B61 KE TOAN
Tai ngay 31 timing 12 tram 2009
Don vi tinh: VND
TAI SAN
A. TAI SAN NGAN HAN
I. Tien viz cac khocin
(Nang tin
1. TiL
2. Cdc khodn tticfng duking tin
II. Cdc khodn tau Wad Wish nein kin
III. Cdc khocin phai thu ngiin hcm
1. Phai thu khach hang
2. Tra tar& cho ngu'di ban
3. Phai thu not b6 ngdn han
4. Phai thu theo ti6n d6 k6 hoach HDXD
5. Cac khoan phai thu khac
6. Dv' phOng phai thu ngdn han khd dOi
IV. Hang ton kho
Hang ton kho
Du' phOng giam gid hang ton kho
V. Tai san ngthz han khdc
1. Chi phi tra tru'dc ngdn han
2. Thu6 gia tri gia tang clulcic khdu tar
Thu6 va cac khoan khac phdi thu Nha. Nudc
Tai san ngdn han khac
B. TAI SAN DAI HAN
I. Cdc khocin phdi thu dai hon
1. Phai thu dai han khdch hang
4. Phai thu dai han khac
5. Du' phOng phii thu dai han khO döi
II. Tai san co dinh
1. Tai san c6dinh htiu hinh
- Nguyen gici
- Gik tri hao min lay Ice
3. Tai san c6dinh vO hinh
- Nguyen gici
- Gici tri hao min lay lc'e
4. Chi phi xay dgng cd ban dci dang
Bat ding san dtZu tit
Cdc khodn tau tit tai chinh dai han
1. Dau tu' vao ding ty con
2. Dau to
cOng ty lién k6t, lien doanh
3. Dau tu' dai han khac
4. Du' phöng giam gid au tti tai chinh dai ham
V. Tai sd n dai han khdc
1. Chi phi tra track dai han
2. Tai san thu6thu nhap hodn lai
3. Tai san dai han khac
TONG CONG TAT SAN
Thuye't
Mu so minh
So cuoi nam
SO- d'Au Wain
71.910.868.424
57.537.143.895
V.1
5.929.092.343
5.929.092.343
6.914.488.055
6.914.488.055
130
131
132
133
134
135
139
V.2
40.103.948.122
34.460.247.594
5.592.768.099
29.800.544.960
23.732.459.760
5.814.487.074
50.932.429
253.598.126
140
V.3
23.817.015.367
18.383.718.031
23.817.015.367
18.383.718.031
2.060.812.592
290.490.000
30.617.982
2.438.392.849
232.037.640
460.063.708
1.739.704.610
1.746.291.501
43.900.880.592
37.688.888.936
38.611.880.592
29.871.678.592
38.239.765.442
(8.368.086.850)
8.608.202.000
8.608.202.000
32.310.202.271
32.246.692.165
38.461.273.501
(6.214.581.336)
100
110
111
112
120
141
149
150
151
152
/54
158
V.4
200
210
211
218
219
220
221
222
223
227
228
229
230
V. 7
132.000.000
63.510.106
240
250
V.8
1.749.000.000
1.769.000.000
1.749.000.000
1.769.000.000
3.540.000.000
140.000.000
3.609.686.665
209.686.665
3.400.000.000
3.400.000.000
115.811.749.016
95.226.032.831
251
252
258
259
260
261
262
268
270
V.5
V.6
V.9
Ban thuyet minh dinh kern la mot phdn khOng the tcich rai va duuc ckc câng bcio cat) tai chinh
MAu s6 : B 01 - DN
LONG TY CO PHAN DUO PHAM AGIMEXPHARM
BANG CAN 861 RE" TOAN
Tai ngay 31 timing 12 niim 2009
Dan vi firth: VND
Thuye't
ma sri minh
NGUON VON
A. NO PHAI TRA
I. Ni nglin hon
1. Vay va nd ngdn han
2. Phai tra ngu'di ban
3. Ngudi mua tra tin tru'dc
4. Thu6 va cac khoan phai nep Nha nu'dc
5. Phai tra ngudi lao Ong
6. Chi phi phai tra
7. Phai tra not be
8. Phai tra theo ti6n c16 k6hoach hap cl(!ing XD
9. Cac khoan phai tra, phai nep ngdn han khac
10. IV phông phdi tra ngdn Ilan
IL NV diti kin
1. Phai tra dai han ngu'di ban
2. Phai tra dai han not 136
3. Phai tra dai han khac
4. Vay va nd dai han
5. Thu6 thu nhap hoan lai phai tra
6. Du' phOng tra ca) mat viec lam
7. Dy phOng phai tra dai han
300
310
311
312
313
314
315
316
317
318
319
320
330
331
332
333
334
335
336
337
Heu
400
I. VO'n c het so' hi?u
1. V6n dau tiit cila chil sel ITEM
2. Thdng du' v6n c6 phdn
3. Vein khac ciia chi sa hilli
4. C6 phi6u quy
5. Chenh lech danh gia lai tai sin
6. Chenh tech qi gia h6i doai
7. Quy dau tu' phat tri6n
8. Quy du' phOng tai chinh
9. Quy khac thu6c vein chit sa him
10. Ldi nhuan sau thu6chu'a phan ph6i
11. Ngu6n v6n ddu tit XDCB
II. Nguilli kink phi, qujy khac
1. Quy khen thu'dng, phtic ldi
2. Ngu6n kinh phi
3. Nguem kinh phi cla hinh thanh TSCD
410
411
412
413
414
415
416
417
418
419
420
421
430
431
432
433
B. VON CHU SO
TONG CONG NGUON VON
440
So cu6i niim
53.809.545.743
15.938.788.693
34.608.222.245
269.838.483
6.534.000
22.229.471
46.898.648.086
36.826.382.601
17.534.339.194
14.070.860.321
135.669.049
769.589.131
-
2.963.932.851
4.315.924.906
6.516.199.735
10.072.265.485
6.434.090.313
9.934.090.313
82.109.422
138.175.172
60.325.745.478
V.10
V.1 I
V.11
V.12
V.13
V.10
V 14
So dA u nä' m
55.486.003.538
48327.384.745
55.488.164.641
21.861.280.000
23.575.156.700
48.275.241.988
21.110.370.000
22.293.306.700
4.662.862
5.918.354.635
630.322.074
3.498.388.370
(2.161.103)
(2.161.103)
115.811.749.016
Ban thuyeet minh clinh kern la m'Ot bq phan khdng the tcich rai va cluorc dnc tang bdo ccio tell chinh
4.662.862
4.551.382.171
483.684.905
(168.164.650)
52.142.757
52.142.757
95.226.032.831
8
EM TOM!
,Ai CHIA]
CONG TY Co PHAN HOC PHAM AGIMEXPHARM
Mdu s6 : B 01 - DN
BANG CAN B61 KE TOAN
Toi /way 31 timing 12 ram 2009
Cac chi tieu ngoai biing can dal Idtoan
Thuyet
minh
Tai san thue ngoai
Vat tu, hang h6a nhan giC ho, nhan gia cong
Hang h6a nhan ban 10, nhan 1(57 gill, 14 cdoc
No kh6 dei
Ngoai to cac loai
So cuai nam
SadAu nam
23.900.864
23.900.864
Du toan chi su' nghiO, du' an
Lon
NGOI LAP
LE THAI MINH TRANG
KE TOAN TRIONG
LE HOANG
en, ngay 15 thang 01 nam 2010
IAM DOC
EN THI NAM HOA
Ban thuyet minh nth kern la mOt hq ph in ktulng the tdch riri va (Kw doc cling hcio ccio tai chinh
CONG TY CO PHAN DUrCiC PHAM AGIMEXPHARM
Max u s6 : B 02 - DN
BAD CAO Kier QUA HOAT DONG KINH DOANH
Mtn 2009
Dan vi tinh: VND
Thuyet
minh
Chi tieu
Nam truck
Nam nay
162.222.263.918
166.249.165.484
VL2
VI.1
455.386.477
161.766.877.441
4.030.622.812
162.218.542.672
11
20
V1.1
VI.]
130.224.387.988
31.542.489.453
134.274.291.049
27.944.251.623
21
22
22
VL 3
VI.4
220.450.178
3.112.476.243
2.349.725.329
392.423.328
3.465.113.603
3.373.979.714
23
24
30
VI.5
VL6
18.315.518.226
6.070.658.264
4.264.286.898
17.005.631.178
5.071.137.896
2.794.792.274
31
32
40
VL 7
1.082.101.085
1.082.101.085
1.322.409.010
1.322.409.010
50
VI.8
5.346.387.983
4.117.201.284
15. Chi phi thug thu nhap doanh nghi'e'p hi6n hanh
16. Chi phi thu g thu nhap doanh nghi6p hodn lai
51
52
VL8
VI.8
218.392.444
-
566.115.297
-
nhuan sau thue- thu nhap doanh nghiep
60
VL8
5.127.995.539
3.551.085.987
2.346
1.682
Doanh thu ban hang va cung cal) ditch vu
01
Cac khodn giam trd doanh thu
Doanh thu thuan ve BH va cung cap dich vu
02
10
Gia von hang ban
5. Lcii nhuOn gQp
BH va cung cep dfch vu
6. Doanh thu hoat dOng tai chinh
7. Chi phi tai chinh
- Trong do: Chi phi ldi vay
8. Chi phi ban hang
9. Chi phi qudn 1/ doanh nghi6p
Jo. Lcri nhuan thuAn tii hoat d(ing kinh doanh
11. Thu nhap khac
12. Chi phi khdc
Lo nhuan khac
TO'ng to nhuan ketoan tru'dc thu g
Lo
Lai cd ban tren ce; phie-u
NGOI LAP
70
Lon
en, ngay 15 thong 01 nom 2010
0699279,
KE TOAN TRU-aNG
AM DOC
CLING TY
o C6 PVINV
Docic
\,0A)tkik
kG1NOPM
*il
e
LE THAI MINH TRANG
LE HOANG
--NGUI1N
THI NAM HOA
Ban thuyet minh dinh kern la mot no phan kheng the' tach rrri va dttorc doc cling hao cdo tai chinh
10
CONG TY CO PHAN DUVC PHAM AGIMEXPHARM
Mau sO: B 03 - DN
Ndm 2009
Dan vi tinh :VND
(Theo phu'o'ng phdp try'c tie-p)
I. LU'IJ CHUYEN TIEN TV HOAT DONG KINH DOANH
1. Ti6n thu tit ban hang, cung cap dich vu va doanh thu khac
2. Ti6n chi tra cho ngtreti cung cap hang h6a N/A dich vu
3. Ti6n chi tra cho ngu'Oi lao d6ng
4. Ti6n chi tra Lai vay
5. Ti6n chi n6p thue- thu nhap doanh nghi6p
6. Ti6n thu khac tit hoat (king kinh doanh
7. Ti6n chi khac cho hoat cl'Ong kinh doanh
Wu chuyea den than tit hoot (Ong kinh doanh
Nam trurdc
Nam nay
Mar a
Chi tieu
01
02
03
04
05
06
07
20
114.004.181.874
(24.878.840.832)
(7.060.754.902)
(2.357.423.963)
(1.494.294.870)
9.158.407.093
(19.886.841.211)
67.484.433.189
124.604.627.472
(68.100.988.623)
(6.786.751.306)
(3.373.979.714)
(814.746.956)
4.767.866.033
(18.653.066.434)
31.642.960.472
21
22
23
24
25
26
27
30
(600.052.078)
-
(2.025.751.808)
p. LIJU CHUYEN TIEN Ti( HOAT DONG D AU
' TU.
1. Ti6n chi d6 mua sam, xay dung TSCD va cac TSDH khac
2. Ti6n thu tic thanh ly, nhtrong ban TSCD va cac TSDH khac
3. Ti6n chi cho vay, mua cac cOng cu no cila ddn vi khac
4. Ti6n thu h6i cho vay, ban lai cac cong cu nd dm MI vi khtic
5. Ti6n chi clan to gOp von vao ddn vi khac
6. Ti6n thu h6i d'au to gOp von vao ddn vi khac
7. Ti6n thu lai cho vay, co the va Idi nhuan dude chia
u'u chuyea den thudn to hoot &Ong ctfiu to
. Lai CHUYEN TIEN Tit HOAT BONG TAI CHINH
1. Ti6n thu tit ph& hanh CP, nhan von g6p cila chil sa hitu
2. Ti6n chi tra von gOp cho cac chit' sO hfru, mua lai CP cUa
doanh nghi6p da ph& hanh
3. Ti6n vay nga'n han, dai han nhan dude
4. Ti6n chi tra nd g6c vay
5. Ti6n chi tra nd thue tai chinh
6. Co tile, ldi nhuan da tra cho chit' set MTh
Lu'u chuyea tin than tit hoot &Ong tiii chinh
chuyk We'll than trong kY
en va tu-Ong during tin dCiu kY
Anh hu'ang ctia thay d6i tY gia IA dodi quy dOi ngoai t6
Tik va tu1Ing diking tien cal ky
20.000.000
195.723.215
(384.328.863)
31
1.627.475.000
32
33
34
700.000.000
(69.800.996.038)
35
130.290.000
(1.895.461.808)
656.470.000
(165.000.000)
9.348.000.000
(43.305.019.563)
-
-
36
40
(611.979.000)
(68.085.500.038)
(2.592.134.000)
(36.057.683.563)
50
(985.395.712)
6.914.488.055
(6.310.184.899)
13.224.672.954
5.929.092.343
6.914.488.055
60
61
70
Jill
crag
NGU'en LAP
KE TOAN TRIIONG
en, ngdy 15 thcing 01 nam 2010
06992?.9
v - 0- ,s,
GIAM DOC
CO Pt-1"V,
Docic
PRAM
*
Nciliegmok
LE THAI MINH TRANG
LE HOANG
thuy'et minh clinh kern Id mot /xi phan khOng the tach rdi va &AIc cldc cling had cad tea chinh
UYEN THI NAM HOA
11
\°,.k
\,?,
CONG TY CO PHI1N
PHAM AGIMEXPHARM
THUYtT MINH 13A0 CAO TAI CHiNH
Ndm tai chinh ket that vao ngay 31 thang 12 ndm 2009
(The hien bang d(Ing Viet Nam (VND), ngoui tn.? tru(Yng hup co ghi chti hang cl(Ing tien khcic)
HOAT !ICING CUA DOANH NGHIE P
I.
DAC DIEM
1.
Hinh thdc hdu vein
COng ty Co phan Dudc pham Agimexpharm (sau day goi tat la COng ty) du'dc thanh lap theo
Gay chti'ng nhan clang ky kinh doanh s6 5203000020 clang 14 Ian clan ngay 03/06/2004 va
Gidy chdng nhan clang 14 kinh doanh s6 1600699279 clang 14 lai Fan thri nhdt ngay 29/06/2009
do SO K6 hoach va Dau W tinh An Giang cap.
Theo Gidy cluing nhan clang ky kinh doanh, von di6u 16 ciia COng ty la 22.000.000.000, trong
dO:
cddOng
Co dOng Nha nu'dc
- Cac co dOng khac
COng
Trine soy cd phcin
Sri tign
Ty le (%)
264.000
1.936.000
2.640.000.000
19.360.000.000
12,00%
88,00%
2.200.000
22.000.000.000
100,00%
V6n dal.) tu' ciia chu sd hiTu trinh bay tren Bang can d6i k6 Loan tai ngay 31/12/2009 la
21.861.280.000, trong do:
Co citing
Co dOng Nha nu'dc
- Cac co Tag khac
COng
TO'ng so co' phcin
SO' tin
Ty le (%)
264.000
1.922.128
2.640.000.000
19.221.280.000
12,08%
87,92%
2.186.128
21.861.280.000
100,00%
Try hogt citing va ctic dart vi tryc thuly
Tru sd cila COng ty dat tai
Xuyen, tinh An Giang.
s6 27, dating Nguy6'n Thai Hoc, phaing
my Binh, thanh ph6 Long
COng ty co 2 chi nhanh dat tai s6 80, du'Cing s6 3, cu xd Lii Gia, phirdng 15, quan 11, thanh ph6
H6 Chi Minh va khOm Thanh An, pinging My Thdi, thanh ph6 Long Xuyén, tinh An Giang.
NgUnh agile kinh doanh
Theo Gidy chti'ng nhan clang ky kinh doanh s6 5203000020 clang 14 Ian clau ngay 03/06/2004
va Gay chti'ng nhan clang ky kinh doanh s6 1600699279 clang 14 lai lan thti' nhdt ngay
29/06/2009 do SO K6 hoach va DAu tu' tinh An Giang cap, cac nganh ngh6 kinh doanh cUa
COI-1g ty bao
San xudt thu6c, h6a du'dc va du'dc li6u;
Mua ban thi6t bi quang hoc, thi6t bi y t6, nha khoa, thief bi b6nh vin;
Mua ban thudc, du'dc pham;
Mua ban thu'c pham dinh du'Ong;
Bcin thuyet minh nay la mot 1,0 phdn khOng tid arch rrri va duck dQc cang vOi cdc bcio cao tar chinh dinh kern.
12
Etl TORN
MINI!
LONG TY CO PHAN DUVC PHAM AGIMEXPHARM
THUYtT MINH BAO CAO TAI CHiNH
Ncirn tdi chinh vet thfic vim ngdy 31 timing 12 niim 2009
(The' hien bang &In); Viet Nam (VND), ngogi tree truing
co ghi chit hang citing tiers khac)
Mua ban my phgm;
Mua ban nguyen phu lieu, hea dudc phuc vu sari xtat dttcfic pham;
Mua ban vacxin va sinh pham y te;
San xudt nu'dc uong dung bInh dOng chai;
San xtat thu'c pham chitc nang.
Hoat Ong san xuai kinh doanh cua Cong ty trong nam 2009 bao g6m cac boat Ong:
San xudt thuec, flea chick va du'cic lieu;
Mua ban thuec, du'dc pham;
Mua ban thttc phgm dinh dtteng;
Mua ban nguyen phu lieu, Ilea dtt(ic phuc vu san xuai du'cic pldm;
San xtat nu& ueng (Icing binh thing chai;
San xtat thu'c pham chU'c nang.
H.
KY KE TOAN, DON VI TIEN TE Si' DUNG TRONG KE TOAN
Ky ke-todn 'Om
KS, k6 toan nam 2009 dticie bAt dau tie ngay 01/01/2009 va keet thtic vac) ngay 31/12/2009.
Dan vi tien to sz1 dung trong ke tocin
Ddn vi tin to du'cic sii dung trong ke toan la cldng Viet Nam (VND).
III.
CHUAN MCC IA CHE DO KE TOAN AP DUNG
Chedd ke- tocin dp thing
COng ty ap dung Ch6 de k6 toan doanh nghiep ban hanh kern theo Quyel dinh se 15/2006/QDBTC ngay 20/03/2006 cila Be tru'dng Be Tai Chinh.
Tuyen bits- ve taw thet Chian mitt ke-todn viz Che chi key tocin
COng ty darn bao tuan thii day du cac quy dinh ciia Chun mttc k6 wan Viet Nam, cac Meng
tu' hu'Ong dan va Ch6 do k6 toan doanh nghiep do Be Tai Chinh ban hanh trong viec 14) va
trinh bay bao cao tai chinh.
3.
Hinh thtic ketokn dp dung: ChU'ng tit ghi se.
IV.
CAC CHINH SACH KE TOAN AP DUNG
1.
Nguyen tdc xac dinh cac khodn lien
Ti6n va cac khoan Wang clu'dng tin bao g6m tin mat, tin giii ngan hang, tin clang chuydn
va cac khodn dau tu' ngan han co thari han thu h6i hoac dao han khOng qua 3 thang kd tie ngay
Bcin thuye't minh nay la mot IV) phdn khOng the' tach
va cluvc dr.rc cang vdi arc bdo ccio teri chinh dinh kern.
13
CONG TY CO PHAN DUVC PHAM AGIMEXPHARM
THUYET MINH BAO CAO TAI CHINH
Nam tai chinh ker the& vao ngay 31 thing 12 aim 2009
(Th'W hien bang chIng Viet Nam (VND), ngogi fret tru&ng h ip CO ghi chti bang cuing ((A khdc)
mua, co Mid nang chuyen doi d6 clang thanh met ludng lien xac dinh va khong co nhieu rui ro
trong chuyen doi thanh ti6n.
Cac nghiep vu kinh to phat sinh trong ky bang ngoai to du'dc chuyen dei thanh VND theo ty
gia giao dich thu'c t6 cUa nghiep vu kinh to phat sinh hoac ty gia giao dich binh quan tren thi
trudng ngoai to lien ngan hang do Ngan hang Nha Nudc Viet Nam cong b6 tai thai diem phat
sinh nghiep vu kinh Ce. Chenh lech ty gia phat sinh do viec chuyen doi neu tren dude ghi nhan
vao chi phi tai chinh, hoac doanh thu hoat Ong tai chinh tren ket qua hoat citing kinh doanh
ciia narn tai chinh.
Cu6i nien do k6 toan, s6 du. cua cac tai khoin tin mat, tin gill ngan hang, nd phii thu va phii
tri co g6c ngoai to du'dc dinh gia lai theo ty gia thik to binh quail tren thi trudng nen to lien
Ngan hang do Ngan hang Nha Nudc Viet Nam cong b6 tai ngay 31 thang 12 narn 2009. Cac
khoin chenh lech ty gid do viec dinh gia lai neu tren dock ghi nhan vao chenh lech ty gia 116i
dodi tren bao cao tai chinh. Cuel näm tai chinh 2009, Cong ty khong co s6 du' cac khoin tin
mat, tien
ngan hang, nd phii thu va phai tri co ge-c ngoai te.
Chinh scich ke - tocin cioi vOi hang ton kho
Nguyen tic ghi nhan hang ton kho: Hang ton kho du'dc xac dinh tren cd ser gia g6c. Gia DSc
hang ton kho bao Om chi phi mua, chi phi san xtat va cac khoi.n chi phi lien quan tru'c tiep
khac phat sinh de co du'dc hang ton kho d dia diem va trang thai hien tai.
Phu'cing phap xac dinh gia tri hang ton kho cuel ky: binh quan gia quyen.
Phudng phap hach toan hang ton kho: ke khai thudng xuyen.
Phudng 014 lap dt.r pheng giim gia hang ton kho: s6 du' pheng gidm gia hang ton kho du'dc
lap la s6 chenh lech giU'a gia g6c cila hang ton kho ldn hcrn gia tri than co the thitc hien du'dc
cua chting. Gia tri thuan co the thu'c hien du'dc la gia ban u'dc tinh cua hang ton kho trill' chi phi
u'dc tinh de hoan thanh san pham va chi phi u'dc tinh an thiet cho viec tieu thu chting. Cuel
näm tai chinh 2009, Cong ty khong co hang ton kho nao hir hOng, lei theri, gia ban bi giam can
lap du' pheng.
Nguyen tic ghi nhipt va khdu hao TSCD
Tai san co dinh clack trinh bay tren bao cao tai chinh theo nguyen gia tat di gia tri hao men lily
k6. Nguyen gia tai san co dinh bao gem gia mua hoac gia thanh thtic t6 va cac khoin chi phi
lien quan tru'c tiep phii chi ra tinh den theri diem du'a tai san ce- dinh do vao trong thai san sang
sit dung. Cac chi phi cid chi ra de nang cap tai san co dinh clack ghi tang nguyen gia cUa tai san
co dinh dO. Cac chi phi sit'a chfra tai san co dinh du'dc coi nhu' khoin phi ten va du'dc hach toan
tryc tiep hoac phan b6 clan vao chi phi kinh doanh trong ky.
Khdu hao tai san co dinh du'dc tinh theo phu'crng phap cludng thang, thdi gian khdu hao tai sin
co dinh dtkfc can ctt vao khung theli gian sit dung quy dinh tai Phu luc 1 ban hanh kern theo
Ban thuyet minh nay la mot br.3 ptiCtri khOng the trich rrri va ducic d9c ding vd ri cdc brio cao tai chinh dinh kern.
14
LONG TY CO PHAN DI/(IC PHAM AGIMEXPHARM
THUYtT MINH BAO CAO TAI CHINN
Nam tai chinh k-ei thac vac) ',gay 31 thang 12 !aim 2009
(Thi hien bang ddng Viet Nam (VND), ngoai
truing hyp co ghi chti bang d(ing tian khcic)
Quyet dinh se 206/2003/QD-BTC ngay 12 thang 12 nam 2003 ciia Be tru'dng Be Tai Chinh.
Thdi gian sit dung u'dc tinh cho met se nhOm tai san co dinh nhu' sau:
NhOm TSCD
Thel gian khdu hao Le& tinh
Nha ciia, vat kien trtic
May mOc, thiet bi
Phtterng tien van tai, thiet bi truyen clan
Thiel bi, dung cu quail ly
10 - 25 nam
07 - 10 nam
06 - 10 nam
05 - 10 nam
Nguyen tdc ke - tocin cac khoan dau to tai chinh
Cac khoin
dai han khac dirdc ghi nhan theo gia gec. Du' ph6ng giam gia dau tu' ngan
han, dai han dudc lap khi cac khoi.n dau tu' bi giim gia hoac doanh nghiep nhan yen gOp data
tu' hi re. Cuei nam 2009, COng ty khOng co khoin dau tu' nao hi giim gia can lap du' phOng.
Nguyen tdc ghi 'than va von h&c cac khoan chi phi di vay
11
Chi phi di vay du'dc ghi nhan vao chi phi sin xudt, kinh doanh trong nam tai chinh, trit khi cac
khoin chi phi di vay lien quan tru'c tiep den viec dau tu' )(ay dung, mua sam may m6c, thiet bi
tinh den thdi diem du'a tai sin co dinh do vao trang thai ski sang sir dung hoac sin xudt tai sin
der dang co thdi gian du dai (tren 12 thang) se du'dc tinh vao gia tri cua tai sin do ( yen hOa).
Viec yen hela chi phi di vay nay se cha'm dirt khi tai sin co dinh hoan thanh du'a vao sit dung
hoac 01 sin da dang TA" du'dc ban.
Trong nam 2009, khOng co khoin chi phi di vay nao can du'dc von h6a.
11
Nguyen tdc ghi nhan chi phi tien
11
Nam 2009, COng ty trich quy tien lu'dng can cti' vao hdp deng lao Ong, viec tri lu'dng can cii
vac) hdp deng lao Ong chu'a du'dc COng ty dang ky vdi Cd quan thu6 theo quy dinh.
Nguyen tdc ghi nhan ngunn von chi so' 1n7u
11
Vein dau tit cua chu sd hint dudc ghi nhan theo se thu'c gOp cua chi] ser
Nam 2009, COng ty chiina phan phei ldi nhuan sau thue.
8.
Nguyen tdc ghi nhan doanh thu
Doanh thu hang ban not dia du'dc ghi nhan can cd tren hOa ddn gia tri gia tang da lap khi hang
hOa, dich vu da du'dc cung cap.
Ban thuyet minh nay la mOt bO pkin khOng the' tach r( sri Va dupe dQc cung vdi cac baa cao tai chinh dinh kern.
15
LONG TY C6 PHAN DUVC PHAM AGIMEXPHARM
THUYtT MINH BAO CACI TAI CHINH
Ndm tai chinh ket iliac vim ngay 31 Chang 12 ndm 2009
(The hien bang dcIng Viet Nam (VND), ngogi frit triteing hop có ghi chti hang doing tie'n khcic)
9.
Thue"
Theo quy Binh cua Luat thu g, s6 lieu thu g se c166c cd quan thue- quyet toan. Cac khoan sai biet
gifra se thug theo guy& toan N/A khoan dpi tru thug (neu co) se" du'dc Cong ty diet] chinh ngay
sau khi co ket qua quye-t toan thug.
Nguyen tic va phaang phdp ghi nhiin chi phi thug thu Whip doanh nghiep hien hanh, chi phi
thu( thu nhap doanh nghiep hain lai
Do chuyen dei hinh tilde sd hiru tit Doanh nghiep Nha nu'dc sang COng ty co phan, COng ty
du'dc hu'Ong cac u'u dal v6 thu g thu nhap doanh nghiep nhu' sau:
Thug suit thug thu nhap doanh nghiep 20%, du'dc dp dung trong 10 nam ke tit khi COng ty
b'a't d'Au hoat dOng kinh doanh d6i vOi hoat deng sin xudt thu6c tan du'dc;
Thu6 suit thu6 thu nhap doanh nghiep 25%, del vdi hoat Ong mua ban thu6c tan du'dc
kinh doanh khac;
COng ty du'dc mien thu g thu nhap doanh nghiep 02 nam ke tit khi co thu nhap chiu thu g va
giant 50% s6thue- phai nep cho 03 nam ti6p theo;
Nam 2009 la nam thir 3 COng ty du'dc giam 50% thug thu nhap doanh nghi6p.
Theo Gidy el-1611g nhan dau tu. s6 52122000045 ngay 07/06/2007, khi tittle hien du an dau tu':
Nha may San xtat Du'erc pham lieu chuan GMP — WHO COng ty du'dc Wang cac u'u dai ve
thu g thu nhap doanh nghiep nhu' sau:
Thu6 suit thue- thu nhap doanh nghiep 10%, thdi han dp dung trong 15 nam;
COng ty du'dc mien thu6 thu nhap doanh nghiep 04 nam ke tit khi co thu nhap chiu thu6 va
giam 50% s6thue- phai nep cho 09 nam 66p theo;
Nam 2009 la nam dau tien COng ty du'dc mien thu g thu nhap doanh nghiep d6i vdi du' an
nay.
Chi phi thug thu nhap doanh nghiep hien hanh nam 2009 da tinh giam 30% theo ThOng at s6
03/2009/TT/BTC ngay 13/01/2009 cila Bo Tai Chinh.
Chi phi thu g thu nhap doanh nghiep trong nam clu'dc xac dinh tren cd sci thu nhap chiu thu g va
thug swat thu g thu nhap doanh nghiep. Chi phi thu6 thu nhap doanh nghiep hoan lai du'de xac
dinh tren cd sd chenh lech tam thdi du'dc khdu tar, s6 chenh lech tam thdi chiu thu g va thug
suit thug thu nhap doanh nghiep. Trong nam 2009, COng ty kheng Oat sinh chi phi thu g thu
nhap doanh nghiep hodn lai.
10.
Si ; dr1 ditu nam
S6 dif dau nam can cit vao bat) cao tai chinh nam 2008 cila COng ty da dadc kiem toan.
Ban thuyet minh nay la mat ha phan khOng the tcich rift va duck doc cang vdi cac hcio ccio tar chinh dinh kern.
16
CONG TY CO PHAN DUO PHAM AGIMEXPHARM
THUYE-T MINH BAO CAO TAI CIONH
Nam tai chinh vet thac vao ngay 31 thang 12 Wm 2009
(The hien bang &rig Viet Nam (VND), ngogi fret truNg kip co ghi chti bang dung tiara Mac)
V.
THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN
D6I Kt TOAN
1.
Tien mat va cac khocin Wang &Mug ties
Khodn muc
CuOs'i nam
Dau nam
Ti6n mat
Tien giti ngan hang
1.539.055.549 (a)
1.275.290.004
4.390.036.944 (b)
5.639.198.051
ging
5.929.092.343
6.914.488.055
(a) Chi tiét
a du' ti"'en mat tai ngay 31/12/2009 nha sau:
SO' tign
Ti6n mat tai Vän phOng COng ty
Tik mat tai Chi nhanh Thanh ph6 F16 Chi Minh
1.377.678.399
ging
1.539.055.549
161.377.150
(b) Chi tiè't sci du' ti"gn gui ngan hang tgi ngay 31/12/2009 nhu' sau:
SO' On
2.
Ngan hang COng thu'dng ViOt Nam - Chi nhanh An Giang
Ngan hang TMCP Sai GOn Thudng Tin - Pheng giao dich Lcr Gia
3.017.499.416
COng
4.390.036.944
1.372.537.528
Ccic khocin phai thu ngan hgn
Khodn muc
nam
Ddu nam
Phai thu khach hang
Tra tru'dc cho ngu'di ban
Cac khoan phai thu khac
Du' phOng phai thu nOn han khO dei
34.460.247.594 (c)
5.592.768.099 (d)
50.932.429 (e)
23.732.459.760
5.814.487.074
253.598.126
COng
40.103.948.122
29.800.544.960
(c) Chi tie't soy du' phdi thu khcich hang tgi ngay 31/12/2009 nhtt sau:
Trong dO
So' tiA
- BOnh vien Da khoa An Phil
- BOnh vi'e'n Da khoa Chau Phti
- BOnh vi'e'n Da khoa Chau Thanh
BOnh viOn Da khoa Chd Mdi
130nh viO'n Da khoa khu vu'c Chau D6c
- Benh vi'e'n Da khoa Trung tam An Giang
- Beth viOn Da khoa Nhat Tan
Ban thuy'et minh nay la mOt bq phan khOng
no khO dai
1.210.960.327
1.709.297.276
564.325.413
1.631.448.682
680.291.704
1.162.584.245
179.174.174
tach ral vu dupe dgc cling vOi cac bao ccio tai chinh dinh kern.
17
LONG TY CO PHAN
PHAM AGIMEXPHARM
THUYtT MINH BAO CAO TAI CHINN
Nam tai chinh kei thtic vao ttgay 31 thang 12 tam 2009
(The hien bang ding Viet Nam (VND), ngogi frit trttang hqp c() ghi chti bang &lig tiers khcic)
Trong d6
So' tin
Benh vien Da khoa Phu Tan
Benh vien Da khoa Phil Tan (quay le)
Benh vien Da khoa Tan Chau
Benh vien Da khoa khu vu'c Thoai Sdn
Benh vien Da khoa Tinh Bien
Benh vien Da khoa TP. Long Xuyen
Benh vien Da khoa TP. Long Xuyen (phu'dng xa)
Benh vien Da khoa Tri Ton
Benh vien Da khoa TX. Chau Dec
QuS, chdm sec sirc khoe neng clan An Giang (TP.HCM)
Benh vien Da khoa Chau Thanh (tram xa)
Benh vien Da khoa An Phil (Nha thuec)
Benh vien Da khoa Tri Ten (quay thuec)
Benh vien Da khoa khu vu'c Thoai Sdn — Tram xa
Chi nhanh Cong ty CP Dirdc phSm Tra Vinh
COng ty CP Dudc Minh Hai
COng ty CP Dude S.Pharm
COng ty CP Dudc pham Bac Lieu
Pham Que Ngan
HuSinh Philc Du'
- Tran Anh Trung
Le Hoang Vii
Hoang Ngec Sinh
Phan Mu )'(
Vu TruTing Thanh
- Nhieu Phitdc Dinh
HuYnh Thanh Phong
Nguyen Minh Giang
Le Phu'dng
Danh Kim Vinh Lam
Nguyen Phu'dc Sang
Nguyen Hoang Tien
Pham Vinh Quang
Huj/nh Nhilt Khanh
Nguyen Le Thanh Tam
- Tran Vinh Wing
- Ho Nhyt Trung
Dudng Thanh Lam
- Ngo Xuan Mai
- Thanh That
Tran Duy Khanh
- Trail HiTu The
- Le Thanh Wing
- Le Van Cach
Bun thuye't minh nay la rapt 130 phdn khOng th W; tdch
no' khO dei
737.773.927
100.065.847
2.138.388.758
509.629.641
785.260.465
524.061.517
399.706.678
674.895.353
414.531.017
189.877.955
408.000.727
158.797.161
112.819.057
680.410.336
153.809.750
196.361.744
312.863.613
111.161.684
533.188.162
291.200.093
252.110.775
881.701.409
1.216.420.293
288.154.349
385.238.265
524.445.971
230.120.264
126.463.278
1.335.303.353
197.966.769
148.652.097
246.967.545
156.107.128
285.768.768
157.684.437
104.848.574
336.995.747
222.087.815
109.055.912
166.379.611
718.673.875
105.622.094
192.241.210
106.194.529
vu claw doc cling vdi cdc bcio ccio tai chinh dinh kern.
18
LONG TY CO PHAN DUO PHAM AGIMEXPHARM
THUYtT MINH BAO C110 Till CHiNfl
Ndm tai chinh Vet auk vao ',gay 31 timing 12 ncim 2009
(Th''' hien bang cldng Viet Nam (VND), ngoui trio trtOng help cO ghi chti bang ding ti'dn khcie)
- Cac khach hang khac cila Van phOng COng ty
- Cac khach hang ciia Chi nhanh TP. HCM
ging
So tin
815.305.395
8.555.736.685
Trong dO
nu' khO dei
34.460.247.594
Chi Wet sO du tra truck cho ngurii ban tui ngay 31/12/2009 nhu suu:
SO' tin
- Trung tam Phat tri6n qu'y dal
- COng ty CP Du'Oc lieu TW II
- COng ty CP Y Ditc5c pham Vimedimex
- COng ty TNHH A.D VINA
- Hoang Viet ThUy
- Via' Minh Tian
- Nguy6n Thi Kim Trinh
Cac nha cung cap khac
Cling
Trong dO
nu' kh6 dei
2.574.432.000
1.429.870.327
539.557.600
273.150.922
325.000.000
140.000.000
120.000.000
190.757.250
5.592.768.099
Chi tie't „syl'du cac khodn phai thu khcic tui ngay 31/12/2009 la khodn phcii thu thué‘ thu nhap
cci nhan cdu can bc.3, cong nhan vien Cling ty.
3.
Hang an kho
Khodn muc
CuOi ncim
Ddu ncim
Nguyen lieu, vat lieu ton kho
Chi phi sin xiat kinh doanh dci dang
Thanh phSrn ton kho
Hang h6a ton kho
3.447.870.171 (f)
1.382.510.394 (g)
4.265.036.879 (h)
14.721.597.923 (i)
2.376.519.575
504.103.596
2.836.619.106
12.666.475.754
ging gia WIC hitng ton kho
23.817.015.367
18.383.718.031
Gia tri ghi so clia hang ton kho &mg d6 the chdp, cam CO- clim bdo cac khodn nd phai
khOng co
Gia tri hoan nh4p chl phOng gi5.rn gia hang ton kho trong nam: khOng co
Cac trig:frig hap hoac su' kien an den phdi trich them hoac hoan nhap chi phOng giam gia
hang ton kho: khOng co
(f) Chi Het sO' du' nguyen lieu, vat lieu tin kho tui ngay 31/12/2009 nhu suu:
Nguyen lieu, vat lieu
- Nguyen vat lieu chinh
- Vat lieu phu
COng
SO' ti en
2.027.019.519
1.420.850.652
3.447.870.171
Ban thuy'et minh nay 14 mOt b() pilaf) khOng th'W tach rtri va cluvc doc cung voi cac bcio ccio tai chinh dinh kern.
19
LONG TY CO PHAN DUO PHAM AGIMEXPHARM
THUYET MINH BAO CAO TAI CHINH
Nam tai chink veer attic vao /way 31 thang 12 mint 2009
(The hien hang ddng Viet Nam (VND), ngogi trer twang hap có ghi chd bang ddng tien khdc)
(g) Chi Wet so du chi phi sari xuat kinh doanh dd clang tyi ngay 31/12/2009 nhtt sau:
So tin
Chi phi san xuat kinh doanh dc) dung
876.107.398
Hod chdt
Phu li6u
506.402.996
1.382.510.394
C(ing
Chi tiet so du thanh ph 'dm kin kho tai ngay 31/12/2009 cha ye'u la thac ton kho ccic loci.
Chi Wet soi dtt hang hOat4n kho tgi ngay 31/12/2009 nhtt sau:
Hang h6a
Chi nhanh Thanh ph6H6 Chi Minh
Nha thu6c s6 1
Nha thu6c s6 2
Nha thu6c s6 3
Nha thu6c s6 4
Nha thu6c s6 5
Nha thlac s6 6
PhOng kinh doanh
COng
4.
So' tign
3.740.746.712
182.961.237
186.851.989
51.293.551
241.542.128
39.433.252
181.376.195
10.097.392.859
14.721.597.923
Tiii siin !win hart khac
Khoan muc
Cucii nam
Ddu nam
Chi phi tra tru'dc nga'n han
Thu6 GTGT du'dc khdu trif
Tai san n011 han khdc
290.490.000 (j)
30.617.982
1.739.704.610 (k)
232.037.640
460.063.708
1.746.291.501
ging
2.060.812.592
2.438.392.849
(I) Chi tiet se" du chi phi tra track ngdn hun tai ngay 31/12/2009 nha sau:
So tign
Khodn muc
490.000
90.000.000
- Phi in nhän
Phi bdo him rui ro
- Chi phi lai vay ngan hang
200.000.000
290.490.000
COng
(k) Chi tiet sadu tai .can ngcin han khcic tai ngay 31/12/2009 nhtt sau:
Khocin muc
Tam U'ng
- Cam co, ky qq, kY cudc ngagn han
Ciing
Ban thuyet minh nay la mot h0 pkin khOng t/W tach
So tign
748.500.000
991.204.610
1.739.704.610
duvc clQc cang Vii cdc bcio ccio tai chinh dinh kern.
20
CONG TY CO PHAN DOC PHAM AGIMEXPHARM
THUIffT MINH Bii0 CAO Tit! CHINH
Nam tai chinh ket iliac vao ngay 31 thang 12 ncim 2009
(The hien bang chltig Viet Nam (VND), ngogi tat truNg hop c6 ghi dui bang ding ti jn khcic)
5.
Tang, gichn tai san cddinh hau hinh
Dclu ndm
Tang
Gram
Cudi ndm
Nguyen gia
- Nha ci?a, vat ki6n true
- May mOc, thi6t bi
- PT van tit, TB truy6n clan
- Thi6t bi, dung cu quin ly
38.461.273.501
22.323.855.603
13.294.248.805
1.907.947.036
935.222.057
5.188.120.941
4.651.141.587
450.285.459
5.409.629.000
5.409.629.000
-
38.239.765.442
21.565.368.190
13.744.534.264
1.907.947.036
1.021.915.952
Hao man lily ke
- Nha dia., vat ki6n true
- May m6c, thi6t bi
- PT van tai, TB truy6n clan
- Thi6t bi, dung cu quirt lY
6.214.581.336
2.700.439.598
2.520.537.645
624.199.280
369.404.813
2.244.506.617
756.092.628
1.194.323.216
188.951.502
105.139.271
91.001.103
91.001.103
8.368.086.850
3.365.531.123
3.714.860.861
813.150.782
474.544.084
Gid tri can lcfi
- Nha cita, vat ki6n triic
- May m6c, thi6t bi
- PT van tai, TB truy6n
- Thi6t bi, dung cu quail lY
32.246.692.165
19.623.416.005
10.773.711.160
1.283.747.756
565.817.244
Logi tai san
86.693.895
29.871.678.592
18.199.837.067
10.029.673.403
1.094.796.254
547.371.868
Chi tie't tai sdn coi dinh Ulu hinh tang trong ndm 2009 Wu( sau:
So tin
Xtterng du'tic
- Nang cap khei Van phOng
- Mai the lip tam Polyethylene Twin Lite
- May in phun Willett series 43S
- Khuen ep
May dem khugn lac
May do diem wing chay
- May do do mai mon cua thuec vien
- May do Ong ve khuSn
- May san ray Model SGS 3C
- May ta'y bui vien nen Model DB 300
Be each dau ONE 14 19
- Khuen ep vi
- May photocopy Ricoh Destetner 645
- May vi tinh Laptop NB Acer 4720_603G_T7500
- Salon g6s
- May vi tinh Notebook HP DV4
- May vi tinh Notebook
COng
4.174.184.998
444.909.589
32.047.000
99.601.600
42.250.000
11.570.925
33.358.080
21.039.655
55.432.789
89.141.290
49.118.670
26.772.450
22.000.000
20.909.091
17.603.809
13.300.000
19.642.900
15.238.095
5.188.120.941
Ban thuyet minh nay la mot ha phan acing the tcich ral va duvc dc.rc cang vai cdc brio ccio tai chinh dinh kern.
21
H(It) H*4
Ttr
KCT044
-kr
CONG TY CO PHAN WO PHAM AGIMEXPHARM
THUYEFT MINH BAO CAO TAI CHINH
Mint tai chinh ket thtic vat) 'wily 31 dicing 12 itiint 2009
(T/d hi n hang clang Vitt Nam (VND). ngogi fret truNg kip co ghi dui hang eing ti'jn khdc)
Chi Het tea scin c(3' dinh
hinh gidm trong nam 2009 nhte sau:
So tthn
Di'6u chuydn Quye'n sit dung ddt khOng thati han sang tai san c6 dinh vO hinh
5.409.629.000
ging
5.409.629.000
Gia tri con lai cu6i nam cua TSCD hau hinh da dUng de' the clap, cam co dim bdo cac
khan vay: 28.417.357.699
Nguyen gia TSCD cu6i nam da khdu hao het nhu'ng van dm sir dung: 1.805.491.877
Nguyen gia TSCD cu6i nam chCr thanh 1y: 166.227.700
Cac cam ke't v6 viec mua, ban TSCD hiitu hinh co gia tri 16n trong lifOng lai: khOng co
Cac thay d6i khac ve TSCD hiru hinh: khOng co
Tdng, gidm tai san co dinh vo hinh — Quyen sil dung dirt
Ddu nam
Chi tieu
Nguyen gia
Hao mOn luy ke"
Gia tri con lai
Ring
Giam
- 8.608.202.000
- 8.608.202.000
8.608.202.000
Chi phi Ay Ong co ban cld dang
Chi Het s(3' du Chi phi xdy clung co' ban d() dang tai ngay 31/12/2009 nhu sau:
COng trinh
Chi phi thief kee Nha may san xudt thu6c nu'dc
Nang cal) Khu van phOng mai
132.000.000
63.510.106
132.000.000
ng
8.
Ddu nam
Cu6i nam
63.510.106
Ccic khodn ddu tu tai chinh did kw
luting Ké't qua ddu
Khodn muc
C6 phi6u COng ty CP
Dudc pidm Mekophar
C6 phi6u COng ty CP
Du'dc pha'm Imexpharm
C6 phi6u COng ty CP
Dadc pldm OPC
C6 phi6u COng ty CP
Du'dc phSm 3/2
- C6 phi6u COng ty CP Y
Du'dc pldm Viet Nam
Trai phi6u Chinh
COng
Dclu nam Tang
Gicim
CuO7 ndm cc"; phdn to nam 2009
20.000.000
-
20.000.000
3.000
129.200.000
-
129.200.000
14.520
14.520.000
21.300.000
-
21.300.000
2.130
-
1.558.500.000
-
1.558.500.000
10.000.000
30.000.000
1.769.000.000
10.000.000
- 20.000.000
10.000.000
- 20.000.000 1.749.000.000
79.500 119.250.000
100
-
16.000.000
8.500.000
- 158.270.000
Ban thuyet minh nay la mOt 1,0 phan khong the tdch rai va dttcrc doc cang val cdc bao cdo tai chinh dinh kern.
22
CONG TY CO PHAN DM:It PHAM AGIMEXPHARM
THUYtT MINH Bli0 Cli0 TAI CHINH
Nam tai chink ker fink vao ngay 31 timing 12 nam 2009
(The' hien hang ck;ng Viet Nam (VND), ngoui fret truNg hyp co ghi dui hang cuing tien khdc)
9.
Tai san dai han khcic
Cu6i nam
Khocin muc
Ddu nam
Chi phi tra tru'dc dai han
Tai san dai han khac
140.000.000 (1)
3.400.000.000 (m)
209.686.665
3.400.000.000
COng
3.540.000.000
3.609.686.665
So du chi phi tra tru'O'c dal hyn tai ngay 31/12/2009 lei gici tri aIng cy, dung cy dd xudt dung
char phcin bo veto chi phi.
Dciy la tin ky quji bcio lanh ckic quy'dn phan phO'i hang tan dttqc ctia SiuGuan Chemical
Industrial Co., Ltd. Tuy nhien, den th&i diem phcit hanh ban bcio aio nay SiuGuan Chemical
Industrial Co., Ltd chua xcic nhan nq va chtta ky hqp ding ve viec giao cho Agimexpharm
phan phOi dOc quylvi hang tan duvc.
10.
Ccic khoan vay viz no' nail halt, vay va no' deli hall
Khocin muc
nam
Ddu
Vay va nd ng a• n han
Vay va nd dai han
15.938.788.693 (n)
6.434.090.313 (o)
17.534.339.194
9.934.090.313
COng
22.372.879.006
27.468.429.507
Chi tië't sO du ncl vay ngcin han tyi ngay 31/12/2009 nlui sau:
Khocin muc
SOi ti'sdn
Vay ca nhan
Ngan hang COng thadng Viet Nam - Chi nhanh An Giang
880.000.000
15.058.788.693
C(ing
15.938.788.693
Ddy la so du vay dai han Ngan hang COng thumg Viet Nam - Chi nhanh An Giang tai ngay
31/12/2009.
11.
Phai tra ngaii ban va ngu'N mua tra an fru&
Khocin muc
Phai tra ngu'di ban
Ngu'di mua tra ti6n tru'dc
COng
Cudi nam
Ddu nam
34.608.222.245 (p)
14.070.860.321
135.669.049
34.608.222.245
14.206.529.370
(p) Chi Wet sd du phcii trci ngttOri ban tai ngay 31/12/2009 nhtt sau:
Ngu'Yi ban
- Chi nhanh COng ty CP Dirctc & VTYT Thanh H6a
- Chi nhanh COI-1g ty CP Du'dc pharn Ben Tre tai Can Thd
So tibi
542.796.720
604.637.482
Ban thuyét minh nay la nmit h"c) phan khOng the'' tcich rm va dttqc doe cling vcii ccic hcio ccio tai chinh dinh kern.
23
