Báo cáo tài chính công ty mẹ quý 1 năm 2016 - Công ty Cổ phần Dược Hậu Giang

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CONG TY CO PHAN DUqC HAU GIANG

BAo cAo rAl cHiNH RIENG GluA NIEN oQ
CHO KY 3 THANG KCT THljC NGAY 31 THANG 03 NAM 2016

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c6NG TY CO PHAN DUqC HAU GIANG
TH6NG TIN VE DOANH NGHICP
S6 2405/QD-CT.UB ngay 5 theng 8 nem 2004
O"vgt oinri oo 0y oan-runan oaniP. cAn tno cAp

Quy6t dinh thanh lAp
doanh nghiep
GiSy ph6p

dtng ki klnh doanh s6 5703000111 do Sd K6 ho?ch va oAu tu Thdnh ph6 cAn Tho cap ngAy
15 theng 9 nlm 2004.

cia COng ty duqc diSu chinh nhiAu lAn' vA
ineo cani tv tinn doanh sAn nhAt s6 1800156801 ngay 29 theng 10
5or 5 i,.is"o fu hoach oAu tlu tnAnn pn6 cAn rno c6p'

Gi6y phep deng ky kinh doanh
ci-a"

"i.i
Hoi dong Quin tri

Ong HoAng Nguyen Hqc
Ong L€ Dinh B&u Trl
Be Pham Thi ViCt Nga
Ong Ooan olnh DUY Khuong
Ba Oang Ph?m Minh Loan
Onq TrAn Chi Li€m

0n!

Ban T6ng Giim tt6c

shuhei rabata

Ba Phem Thi Vigt Nga
Onq L€ Ch6nh Dao
Oni Doan glnh Duv Khuong

Bd-Nguy€n N99c DieP

Ghrl tich
PhO

chi tich

Thanh
Thanh
Thanh
Thanh
Thanh

vien

vien
vien
vien
vien

T6nq Gidm d6c
Phoi6ng Gi6m d6c
Pho T6ng GiAm doc
Ph6 T6ng Giam doc
0lJ0c

Ono TrAn Qu6c Hung
Bd-NguyCn Phuong Thao
Ong Oinh Dt}c Minh

Trudng ban

Nguoi d?i diCn
theo phap luat

Ba Pham Th! Viet Nga

T6ng Gi6m tl6c

Trg s& chlnh

288 Bis Nguy6n Vdn Cu' Phudng An Hda' Quin Ninh Kitu
Thdnh ph6 CAn Tho, Vigt Nam

Ban kiAm soat

Thanh vien
Thanh viCn


CONG TY CO PHAN DUqC HAU GIANG
Mau sO B 01
BANG CAN OOI K€ TOAN RIENG

SO

T?i ngay
31.12.2015

Tqi ngiY

31.03.2016
VND

Thuyet
minh

MA

TAI SAN

-DN

VNO

lOO
110

TAI SAN NGAN HAN
Tiiin vir c6c khoan tuong duong ticn
Tien
Cac khoan tuong duong tien

2.072.288.999.077
128.145.956.250
28.145.956.250
100.000.000.000

2.031.83 2.065.087

't20

cac khoan diu tu tdi chinh ngin hqn
OAu tu nim giO d6n ngAY dao han

795.225.500.000
795.225.500.000

507.000.000.000
507.000.000.000

Cac khoan phai thu ngin h?n
Phei thu khach hang
Tre truoc cho ngudi bAn
Phei thu vd cho vay ngan h?n
Phai thu ngSn h?n khac
Dq phdng Phdi thu ngin h?n kh6 ddi

567.670.711.880
496.637.282.956
35.715.535.049
20.292.356.112
21.305.436.839
(6.279.899.076)

594.243.840.493
548.426.113.594
19.165.999.426
12.388.633.598
20.040.809.017
(5.777 .715.142)

Hirng tdn kho
Hdng t6n kho
Du phong giam gie heng t6n kho

576.937.073.188
579.297.707.918
(2.360-634.730)

s98.246.'141.828

111
112
123
130
131

132
135

lJo
137

140
'149

153

Tiri sin ngin h?n khac
Chi phi tra trudc ngen h?n

Thu6 vd c6c khoAn Phai thu Nhe nuoc

200

TAI SAN DAI HAN

210

C6c

2't5

Phai thu ve cho vay dai h?n

216

Phaithu dei han khac

220

Tai san cO dlnh
Tii sdn c6 dinh h0u hinh

150
'151

221

khoin phai thu dai h?n

223
Tdi

sin

c6 dinh v0 hlnh
NguYCn gia

228
229
230

231

Nguyen gi6

232

Gii tri hao mon

250
251
252
253
254

C6c

260

Tiri

TAi

270

sin thu6 thu nhap hoen l?i

TONG TAI SAN

587.912.165.741

461.612.235.94',i.

587 .912.165.741_

('16.811.854,572)

(15.980.1 18.536)

4'l .7 44
38.679.461.157
(10.917 .719.413)

28.441.521.155
38.679.461.157
(10 .237 .940 .002)

19.635.808.857
19.635.808.857

13.094.070.465
13,094,070.465

132.745.620.200
1 17.550.000.000
3.787.450.000
27 .908 .17 0 .200
(16.500.000.000)

132.7 45.620.200

tu vdo cdng t)/ con
DAu tu vdo c6ng tY li€n kdt
DAu tu g6p v6n vao don vi khec
D|,r phdng dAu tu tAi chinh dai han

262

603.961.886.709
603.961.886.709

206.303.743.341
222.283,861.877

DAU

zol

't.252.430.878.671

209,215.942.305
226.027.796.877

khoin ctiu tu tiri chinh dei h?n

sin ddi hen khac
Chi phitri trudc dAi han

1.262.903.704.722

561.274.411

10b

lgy ke

Tai san dd dang dari h?n
Chi phl xay du'ng co bin dd dang

3.095.692.953
2.534,418.542

472.315.847.869
266.012.104.528
623.153.018.708
(357.140.914.180)

11

240
242

4.309.757.759
3.866.942.245
442.815.514

252,396.293.636
622.097.375.001
(369,701 .081.365)

Gi6 tri hao mdn IUY kd

Bit dong san deu tu

600.606.776.558
(2.360.634.730)

10a

NguyCn gie
GiA tri hao mdn loy ke

222

227

13a

329.246.389.813

35.246.389.813
294.000.000.000

27 .7 61 .7

17

.186 .411 .27

1

117.550.000.000
3.787,450,000
27.908.170.200
(16.500.000.000)
17

.921.653.241

13b

13.886.411.271

14.621 .653.241

14

3.300.000.000

3.300.000.000

3.335.192.?03.799

3.284.262.943.758


CONG TY cO PHAN
BANG cAN

(tiep theo)

06|

Duoc

HAU GIANG
Mau sii B

KE ToAN RIENG

T4i
MA
si5

300

NGUON VON
Ng PHAI TRA

310

No ngin hgn

Thuytit
minh

Phai tra ngudi bdn

311

312
313

314
315
318
319

320

MO

T?i ngey
31.12.2015

31.03.2016
VND
850.824.912.500

VND

860.726.137.790

21

23
22

56.427.313.942
27.614.399.169
28.812.914.773

58.002.246.423
27.623.718.837
30.378.527.586

2.484.367 .791.299

2.423.536.805.968

2.484.367 .79't.299

2.423.536.805.968
871.643.300.000

15

Chi phi phai trd ngdn hqn
Doanh thu chua thq?c hiCn ngen han
Phdi trd ngdn han kh6c

Vay ngdn hqn
Quy khen thudng, phtc loi

17

16

18

19
20

24,25
24,25
25
25

25

871.643.300.000
(16.121.030.000)
1 .025,023.272.831

603.822.248.468

802.723.891.367
330.290.069.777
6.327.390.829
o.ozJ. toc. /Jc
87.474.273.542

18.201 .995.862

3.447.830.110
9.331.710.323
270.711.206.737
70.326.7 46.452

(16.121 .030.000)
1

.025.023.272.831
542.991.263.137

542,991.263.137

phoi ki' nay

421b

542.991.263.137

TONGNGUONv6N

ilnt[t'L
Ngo Thi H6ng Dao
NgLroi lap bieu

DN

794.397.598.558

382.276.215.358
27,431 .478.856
13.736.380.249
59.821.592.268
62.384.556.480
11.532.562.217
2.960.152.680
184.713.962.432
49.540.698.018

ngin han.
Ngudi mua trd ti6n kuoc ngen han
Thue va c6c khoan phdi nOp Nhd nudc
Phai tra ngudi lao dong

330 N9 dii hqn
342 Du phdng phdi trd ddi han
343 Qu! ph6t tri6n khoa hec va c6ng nghg
4oo voN cHU sdHOu
410 V6n chri sd hiipu
411 V6n g6p c0a chri sd h0u
415 C6 phi5u qu!
418 Qu! dAu tu vd phdt tri6n
421 Loi nhu6n chua ph6n ph6i
- Lqi nhu6n sau thu6 chua phAn
ph6i toy k6 d6n cu6i nam truoc
421a
- Loi nhuan sau thu6 chua ph6n

ngiy

ol -

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co'prrA lr
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k>.--6
fu0c

Oenq Pham Huven Nhuno
K6 t6an trudng'

Pl:ram Thi Viet Nga
T6ng Gi5m d6c
Ngey 15 th6ng 04 nem 2016


CONG TY CO PHAN DUEC HAU GIANG
Mau sii B 02 - DN
KET oUA HOAT DQNG KINH DOANH RIENG

Ki 3 thing
MA

Thuyiit

so

minh
Doanh thu biin

kitt thuc ngay

31.03.20't6
VN9

31.03.2015
VNO

hing vir cung cAp

dlch vU

859.710.154.458

690.361.506.819

(38.938.824.587)

(44.921.948.911)

10

Cec khoan giam tru doanh thu
Doanh thu thuAn vA b6n hang vd cung
cep dlch vv

820.771.329.871

645.439.557.908

11

GiA

29

(588.375.038.776)
232.396.291.095

1432.210.815.5411
213.228.7 42.367

28(b)

12.097.488.164
(14.540.939.802)
(2.619.858.691)
(108.151.764.163)

5.849.435.218
(13.395.803.163)
(1.855.841.468)
(86.210.381.462)
(41.019.705.460)

20

)1
22
23
25

zo

v6n hirng bin
LEi nhuan g9p
Doanh thu hoat dong tei chinh
Chi phitdi chinh
Trcng d6: Chi phl lei vay
Chi phi ban hang
Chi phi quen If doanh nghiQp

28(a)

30
31

5Z

(57.531.960.414)

30

LEi nhuan tD hoet along kinh doanh

64.269.114.880

78 .452.287 .500

ol

13.043.077.461

(1.142.730.462)

40

Thu nhap khac
Chi phi kh6c
Thu nhap khec - Sii thuAn

11.900.346.999

21.978.294.931
(6.454.990.534)
15.523.304.397


T6ng lqi nhuin k6 toan tru6c thui-l

76.169.461.879

93.975.591.897

51

Chi phi thu6 thu nhap doanh nghiep

(15.338.476.548)

(20.688.728.384)

32

JJ

35

hiCn henh

52

Chi phl thu6 thu nhap doanh nghiCp
hoen lai

60

Lgi nhuan sau thuii thu nhap doanh
73.286.853.513

nghiCp

cON6 TY

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co'prrih
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Ngudi lap bieu

Odno Pham Huvdn
' Nhuno

K6 tolen tiudng

Pbam ThiViet Nga
TOng Giam doc

Ngay 15 theng 04 n5m 2016


CONG TY CO PHAN DUEC HAU GIANG

GIAI TRiNH
Cdng ty C6 phAn Duqc Hau ciang gidi trinh vd bi6n ddng doanh thu va lEi nhu4n 3 thang dau nem 2016 so
vdi cfing ki, nem truoc, chi tiet nhu sau:
OVT: Trigu d6ng

Chi ti6u
Doanh thu thuAn
Lsi nhuan trudc thue
Loi nhu6n sau thu6

3

thing.2016

3 thlng.2015

820.771

76.169
60.831

645.440
93.976
73.287

Gia

Tinq, qiam
tri
TV rC

5.332

2716%

{17.806)
(12 456)

-18,95%
-17.00%

17

Nguy6n nhan:
Doanh thu quy 1.2016 tdng27,16%,lqi nhuan tru6c thue giam 18,9% so voi ctlng ki'nem

-

Tu dAu dAu nim COng ty da thrrc hi6n tdi c6u trric lqi

hQ

trudcdo

th6ng ban hang chuyen nghiep d?t higu qua.

MAt khac, qu'l 4.2014 lj,ng trudng doanh thu cao t6c dong ddn doanh thu

quf

'1.2015 do kh6ch heng

cdn t6n nhidu.

-

Tap trung dAy mSnh ngan sach truydn th6ng cho cac nhan hing

T6c dong lam doanh thu

ting, lgi nhuan giam

chi

lqrc c0a Cong ty.

so voi ciing ki,.

Cong ty C6 phAn Dugc Hqu Giang xin giei trinh.

w

o \UUUC Hlttnn"" I *
; -', t.t v a hN
7-/,\

5//.o
luQcu4ys,*n

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Ngo Thi Hdng Dao

Ngudi

lOp bi6u

t

Ddno Pham Huvdn Nhunq

x6 t'oan irudng'

Pbam Thi Viet Nga
T6ng Gi6m d6c
Ngay 15 thang 04 nem 2016


GONG TY CO PHAN DUEC HAU GIANG

Mau s.i B 03

BAo CAO LUU CHUYEN TIIN
(Theo phuong phap gi6n tiCP)

KV 3

Thuy€t
mlnn

MA

so
L[.TU CHUYEN TIEN

thins

02
03

uc
UC
UO

08
09
10
1',!

12
14
15
17
20

a1

trur5nc thuti
DiAu chinh cho cac khoan:
10,11

Kh5u hao tai san c6 d!nh
Cec khoan du ph0ng
Lai/16 do thanh lV tAi sdn c6 dinh
Thu nhap tien lai va c0 tfc
Chi phi l6i vay

JJ

28(b)
30

LEi nhuin tt) he?t dong kinh doanh tru6c
nhfrng thay tl6i v6n luu ttQng

(Tang)/giam c_ac chi phi tre truoc
ten tar vav 0a Ira
Thu6 thu nhQp doanh nghiep de nop
Tien chi khec ti/ hoat dong kinh doanh
Luu chuy6n tidn thuen til ho?t dQng kinh doanh

19)

2.619.858.691

1.855.841 .468

(1 1 .179.315.s

112.452.842.678
72.836.432.636
50.085.171 .898

(597.281.733)

(236.242.505.239\
29.731.225.650

(2.771.250.640')

(2.327.078.400]-

198.035.577.250

{45.501.303.876}

10,12

(12.105.007 .778)

(42,760.055.988)

tu g6p v6n vdo tlon vi kh5c
Tidn thu hdi dAu tu o6o v6n vao don vi khec
Ti6n thu l€i cho vayic6 tLrc va lqi nhu4n dugc

2.907.632.727
(482.869.020.e68)

(27 .912.016.194)

170.690.077.486

TiAn chi dAu

30

Luu chuydn tidn thuin tU hoet ttQng dau tu'

JZ

LUU CHUYEN TIEN TiT HOAT OQNG TAI CHINH
Mua lqi c6 phi6u c0a doanh nghiCp da phet hanh

JO

(165.540.509)

5.729.741.275
(4.981.408.293)

Tff HOAT O9NG DAU TI.P

Ti6n chi d6 mua sam, xiy bung'tAi sdn c6 dinh
va cec tai san dai han khAc
Ti6n thu tu thanh ly, nhugng bdn tdi sin c6 dinh

va tai san dai han khec
Tidn chi cho vay, mua cAc cong cu nq crla clon vi

chia

34

'16.038.6'16.840

(13.139.237.530) (63.160.604,305)
(20.073.620.933) (8.876.788.794)

don vi kh6c

JC

13.797.450.515
492.864.266
(2.027.359.831)

96.398.654.861

khac

27

93.975.591.897

37.034.889.984
21 .310.463.640

Ti6n thu hdi cho vay, ban lqi c5c c6ng cu nE c0a

zc
zo

VND

76.169.461.879

79.872.359.601

Giam cec khoan phai thu
Giam hang t6n kho
Ting/(gidm) cdc khoan phai tra

CHUYEN TIEN

31.03.2015

TU HOAT DQNG KINH

Lqi nhuin

LI.,PU

DN

kdt thdc ngiY

31.03.2016
VND

DOANH
01

-

TE RIENG

105.511.819.889

en tnu Iu ot vav
I ren rra nq goc vay
Cd tuc, lEi nhuan de tre cho chrl sd hou

tii

40

Luu chuy6n thuin tD hoat atQng

50

Luu chuy6n tidn thudn trong klr/nim

60
61

Tiiin vir tuong tluong tidn diu nim

Anh hudng crla thay d6i ty gi6 quy d6i ngoai tC

70

Tiiin vir tuong tluong tiiin cuiSi nem

e_
$r'.QLct

--'...--....-

Ngd Thi Hdng Ddo
Ngudi ldp bi6u

8.237.552.025

chinh

/'tu/'
Ddno Pham HuvAn Nhunq
x6 t6an iudng

(191 .509.064.194)

.997.244
(201.100.433.563)

6.552,678.326

418.788.170.159

(490,869.358.672)
.188.513
(181.701.886.245)
391.229.559.612

t;

cl

Pbam ThiVi0i Nga
T6nq Giam d6c
Ngai 15 thang 04 nim 2016


CONG TY cO PHAN

Duoc

HAU GTANG
Meu sii B 09

r||.qyql
cHo Ky

1.

M|NH BAo

3 rHANG

cAo rAr cHiNH RtENq cttrA

KEr rHric rucAV

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DN

NIEN oO

riiiirue-rii'HXili

ld're

DAcDIEM HoATDQNG cUAGONGTY

I

gl.f.!il

Du-Ec Hau Grang chinh thuc di vdo hoat dono rneo
lSay 2-lheng nam 2004, .CJnS !y
euvet dinh s6 2405/eD-cr.uB
nsav osrsrzoo+ cta usNo-ihi"nh ph5 iA; ril, ;d
xi nghiep Lien hqp Duqc Hau
ii p'r.''a"'"r.,"ii A.g tai
_giang rnann pn6 cAn lro_
nudc CHXHCN viet Nam the_o Gi5y
pleptnri doanh s6 szorooorrr igiy-rs'ti,a.si
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hoach vA Deu tu Thanh'phe bAn riro cAp voi-v6n oi6u t€

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,a mQt c6ng ty c6 phAn niem y6t tren sd giao dich chung khoan
Thdnh ph6 Hd

chi Mrnh.

Hoat dong chinh crla COng ty la sdn xu6t ve kinh doanh duoc phAm.

Chu

k! s6n xuat kinh doanh th6ng thudng cia

COng ty Ia trong vdng 12 thang.

gt th6ng 03 n.m 2016, C6ng ty c6 1.851 nhdn vicn (tai ngay 31 theng 12 n5m 2015:
l15ay
1.852 nhan viCn).
Quydn lEi crla C6ng ty trong cac c6ng ty con, cong ty tien k6t duoc tiet ke
dudi dav:
QuyAn sd hiru va bi6u

T6n
C6ng ty con:
Cdng ty TNHH

Ho?t dong chinh

Mry

DT Pharma

Kinh doanh duqc pham,
vat tu, trang thi6-t bi. dung
cu y tC, thuc pham chuc
ndng vA duoc m! phAm

Cdng ty TNHH MTV
Du lich DHG

Kinh doanh dich vu l0 henh
noi dia

ci6y ph6p Kinh doanh
56 5104000057 do Sd K6 hoqch

va Dau tu tinh D6ng Thiip dp
ngdy 28 th6ng 8 n5m 2008

litr3:d.fsy:m jiotl
'100%

100%

'ri l,
s6 5704000134 do Sd K5 hoach
vir DAu tu Thdnh ph6 CAn rh6,

1000/0

100%

100%

1000/0

100yo

't00%

51%

5't%

'100%

100%

cap ngay 26 th6ng 12 nem 2OO7

TNHH [4TV
Dlrqc ph5m HT
COng ty

Kinh doanh duqc phAm,

56 5604000048 do Sd K6 hoach

vat tu, trang thiCt bi, dung
cU y tC, thuc pham chrlc
ndng vA duqc m! phAm

va Dau tu tinh Ki€n Giang c6p
ngay 16 thang 5 nam 2008

C6ng ty TNHH MTV
DuEc ph6m CM

Kinh doanh duqc phim,
vat tu, kang thi6t bi, dung
cU y t6, thuc phAm ch|'?c
ning ve duqc my phetn

56 6104000035 do Sd K6 hoach
va Dau tu tinh Cd Mau c6o nqdv
8 thdng 4 n5m 2OO8

C6ng ty C6 phAn
Duoc S6ng Hau

Kinh doanh duEc pham,
vat tu, lrang thiCi bi, dung
cU y te, thuc ph6m chllc
n6ng vA duEc m! ph6m

s6 6403000044 do Sd K6 hoach
va Deu tu tinh H€u Gianq cao nodv
20 thAng 7 nem 2OO7

C6ng ty TNHH lvlTv
A&G Pharma

Kinh doanh dugc phim,
vAt tu, trang thi6t bi, dvng
cu y tC, thuc pham ch0c

ndng vd duqc m! ph6m

N

):l

s6 1601171629 do Sd K6 hoach
vA DAu

tu tinh An Gianq c6o noAv

-

'17 thAng

6 ndm 20Og

7/


CONG TY cO PHAN

Duoc

HAU GIANG

MAus6Bog-DN

oAc D|EM HOAT OQNG C0A CoNG Ty (ti6p theo)

Quydn sd hiru va bi6u

ten

Ho?t atong chinh

ciSy phdp Kinh doanh

Cdng ty TNHH MTV

Kinh doanh duqc pham, vat

tu, trang thiet bi, dung cu y
te, thvc phem ch0c nAng var
duqc mi pham

s6 2200286342 do SO K6

Duqc phAm ST

COng ty TNHH

MTV

TOT Phama

C6ng ty TNHH MTV
TG Pharma

Kinh doanh duqc phem, vat
tu, trang thigt bi, dung cu y
te, thuc pham ch&c neng ve
duqc my pham
Kinh doanh duqc phem, vat
tu, kang thi6t bi, dqng cu y
te, thuc pham chuc neng vA

duqc my pham
COng ty TNHH N4TV

Duqc phem Bali

COng ty TNHH

MTV
Dugc phem DHG

Kinh doanh duqc phdm, vat
tu, trang thiCt bi, dung cu y
te, thvc phem chilc ndng vA
duqc my pham
San xudt vd kinh doanh

duqc phAm, vat tu, trang
thiCt bi, dvng cv y th6, lhuc
pham chuc neng ve duqc
mY phAm

c6ng ry TNHH
In Bao bi DHG

Mry

quv6t
31.03.2016 31.12.2015

'1000/0

100%

100%

1000/o

56 1200975943 do Sd K6

100%

1000/0

S6 1900455594 cdp do

100%

't00%

100%

1000/0

ho?ch va Dbu lu tinh S6c
Trdng cAp ngAy 11 thdng 4
nAm 2008

56 1801113085 do Sd K6
hoach va Oeu tu thanh
ph6 CAn Tho cdp ngAy 25
thdng 2 nim 2009
hoach va Oau tu tlnh TiCn
Giang c{p ngay 13
thang 11 ndm 2013

Sd K€ hoach

vA OAu

tu

tTnh B?c LiCu cCp ngey 29

th6ng 3 ndm 2011

s6 642041ooooo5 do Ban
Quan ly Khu C6ng nghiep
Hau ciang cap ngay 16
theng 8 ndm 2010

Sdn xuAt giAy nhan, bta
nhen, bao bl tr:r gidy vA bia;
San xuat kinh doanh bao bi
nhua,. nhdm, gi6y; In xudt
oan pnam

S0 64204'1000007 do Ban
Quan ly Khu COng nghiep
Hau Gjang cep ngdy 28
thang 9 nam 2012

100%

1000/0

COng ty TNHH MTV
Dugc phAm B&T

Kinh doanh duqc pham, vat
tu, trang thiCt bi, dung cq y
te, thvc pham ch0c nang va
duqc mV pham

s6 1300917335 do SA K6

'tooo/o

1000/0

c0n9 ty TNHH MTV
TVP Pharma

Kinh doanh duqc pham, vat
tu, trang thi6t bi, dung cq y
t6, thuc pham ch0c neng va
dugc m! phdm

1oo%

1004/0

hoach va Oau tu tinh Tra
Vinh cdp ngey 19 thdng tO
nem 2012

COng ty TNHH

Kinh doanh duqc phem, vat
tu. trang thi6t bi, dunq cu y

56 1500971019 do Sd Kd
hoach vA Oau tu tinh Vtnh

1000/0

1000/0

t6, thr,rc phem choc ndng va
duqc my pham

Long cdp ngdy '19 th6ng 12
nem 2012

Sdn xudt va kinh doanh Tao
Spirulina

SO 48030001s0 do Sd K6
hoach ve OAu tu tinh Blnh
ThuAn cAp ngey 4 th6ng 2
nem 2008

1

MTV

VL Pharma

c6ng ty liCn k6t:
Cong ty C6 phen
Teo Vinh Hdo

hoqch vA OAu tu tinh B6n
Tre cap ngAy 5 thdng 1O
nem 2012

56 2100510569 do Sd K6

31,360/0

31

,36%


CONG TY CO PHAN DUqC HAU GIANG
MAu
2

CHUAN MI.fC VA CHE DO KE TOAN AP DUNG

2.1

Co s& cria viQc soqn lQp

cic

sii B og -

DN

bao cao tai chinh rieng

cac Chuan muc.K6 to6n Viet Nam'
CAc beo cao tai chlnh rieng gioa nien dO da dugc soan lap theo,
c6 li6n quan d6n,viCc lap-va-trlnh
q,t!llri.'Ch6p.lf
vieiNia;;;q9
ng-hi6p
K?i!ra; ij;inn
dh6
chinh riens sioa nien d0 duqc
iao
tai
oao
ruatlcic
o,a',, iZi uiJnrnn tai i,u&b cHki-Ctl Viet

ilt

A

soin l6p theo nguyen tdc gie g6c

vigc trlnh.baY tlni hlnh tei
CAc b6o ceo tai chlnh rieng gioa nien, d9.kem theo kh6ng nhlm.vdo

thuc hdnh ke toAn thudng
va
tec
n-guyen
cec
tg
theo
inf"n, r.eiira ll.-n doanh v-d iuu .nulgn iien
Viet Nam c6c nsuven tac
cN
n"i'cnioa'
r,i.l:ii
.i.ii,Bua
nuo"
duoc ch5p nhan o cac
9i1{fkhec v6i
cec nsuven tec va th\rc
th6
"ii6
Nam
c6
viet
[6 6aiiii, iung iai
'i"ciicninCru
khac
th6
che
vic6c
nudc
t'ann r

;;ili.';;5;h

Nhongngudis&dqngc6cbaoceotaichinhricngnayn€ndQcc6cb6ocSotAich|nhri€ngndyk6t
-nh!i
("T?p doan").cho ki .03 theng
iil bong iy vd c{c cong.ty con
vA unh 6irirr tai inintr, k6t qua hoat dgns kinh
tin
o,i-in"oii
6i
.o
zbi6
.Jg
o-e
i5t?;;;i;;3;.
doanh va;e; lu6ng luu chuy6n tien te cia ca Tap dodn'
hoo vdi c6c bao cao tar .n'nn nqp

i;i.i

cac thay atdi quan trQng trong chinh s6ch ki' to6n

6rp

dgng

2OOl2014lrr-BrQ ('Th6ng tu
Nqev22thenq 12 nem 2014..80 TAi chinh da ban hanh 1t1ons.1u.s{

zjriii:i,J"rioa"cnaooretoanbi*nlllSil^;j,,m$X+lgf l;t#,rri?r%:r",'r'^?#idff
thana 3 nam 2006 (Quvet dinh 15

iiffisil

r'00

a;;rj"g

ihbii.

tai chinh b6[dAu nsev 1 th6ns 1 n6m 2015

s6ch k6 to5n crla COng ty duqc trinh biry d
Sau dav lA mot s6 c6c thay d6i dang.k6 d6n chinh
yeu:
thuv6t irinh c6c chinh sdch ke toen chu

:ff t'g?t"'#:Hl!ii","iP;3JgJ,',$il?:3i3!'it::i4i4i;ir*fii':i,"ilis#
ti gil m'u9 vf t! sja-ben nsoai r6^cia nsan hdns thuons mar
quv
i""a""']Eiiirit orqJ

?6ittteo

jr:l:

:llj'".'ryie'a'":fl[ffi $ilillt?ri'ts'i]'1f

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ii fH itre'l,.Ht
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Nem tai chinh
Ndm tai chlnh
2.4

cia

COng ty b5t dau ttr ngay

I thdng 1 d6n ngay 31 thAng 12'

S$ dqng cec uoc tinh kii to6n

Ei?.'!li"''T$'infeltq"];3.l};,li**ldfi
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9on vi ti6n

tQ

sir dqng trong

kO

to'n

cao tai chtnh lA ddng Vigt Nam (VND)'
Don vi s|} dung trong k6 to6n va duqc trinh bay tren b6o

DUOC


GONG TY C6 PHAN

DUqC HAU GIANG
nniu so B oga

2
2.5

-

DH

cAc cHiNH sAcH Ke ToAN cH0 YEU (ti6p theo)
oon vitidn t€ sir dqng trong ke toan (tiiip theo)
quy dti theo ti gia giao dlch th\vc t6 ap dvng iai ngay
-piiitii'tri
Cec nqhiep vu phAt sinh beng ngo?i tC duqc
tu clC ngitiEp iu nAv dusc ahi nhan le thu nhap
ohAt sinh nqhi€p vu. chenh te.n ty'iiZ
doann'
kinh
hodc chi phi trong beo c6o ket qua ho?t dong

cia bang cen d6i k6 toen lan lL?gt dr'rqc
t'ri.nsa;' hins .thuono mai noi c6ns tv thuons

tg tai ngey
Tiri sAn vd no phii trd blng ti6n tg c6 g6c ngo?i
'ie

qiv'66i

;;; ;i'ii sla;;i 'igoii

if,J""ti'rit

lilldi'?1ii13!$"ii::1
i:i,',"Jjifii'j"" eE,xE git J;iitli,"11"'"d'+il**o.tif:il
nhanlathunhaphoac
navduEcshi
illii'ii"""ljitie c;;;hi6;htyslia-hitilnhti,ui'pEquvo6i
qud no'aioong kinh doanh
ili'iiirriib"6 oid

"ao

Tidn vir c6c khoan

t<6t

tuong duong titin

quy, tiAn dang chuy6n' tiAn giri khOng^ k!
Tien va cec khoan tuong duong tidn bao g6m tiAn m{t tei
han ban dau khons

irE'iiiri'.-sl"'ha;g""a

r,rili,

qua ba theng.

"eirn;i"t1i

i'

iigi' lii;-ini6

c6 thdi

hin deb

Khoan phai thu kh6ch hdng

iffif;fi! ?f;i'Hs,Ti#39,3[ffl]xI',c,x'l€::i"[!fli5:J:li1fft'',*lH.'y6iqsigffi
the thu h6i
inu ial inoi oiljli:i'*li,ii'"- c'a' [t'i'ln nq duqc xec-dinh le khdns
U;1ih5a;'co';;;"
s€ duoc x6a s6.

Heng ton kho
g6c vd gira,tri thuAn c6 th6 thuc hicn dugc'
Hdnq t6n kho duqc th6 hiCn theo gie thAp hon.gioa qia
gdm iAt ci cac chl phi mua' chi phi
gii
ia
Gia a6c duoc x6c dlnh tren

*.dtjnniiu5i

iut,tn

Fo

i,a, q9"o thai hicn tai rrons trudns

cni
cd'cac
piri lruc ti6p ve chi phi san xuet
b,e s6c-oao sdm t6t
Ji" Jria-'ii ,iusC tl-n
[J,'"
thLpc hicn dugc la sie ban uoc
th6
c6
thran
t,i
iro l.,6at cong'ui;h"th"ong.-Gia
p.hj
udc tinh d6 hoan thanh sen
glti
ly finn aoann ointr ttrudns trir
phdng duoc lap cho hang
du
thi
thi6t
rnicAn
ttru
vieJGu
phi
can
tnreiino
uoc tinh
oham vd chi
ian ino ul l6iihoi, cham luu chuv6n va bi h6ng.

;i3

;ii.

ina""o q.r'i did ia;' kil'a,gla

;;;ibnr
"e

*5i
liJ
iiit'i#fa|s'ilj;rir,iiti-d

,oe.m

;t;^il;i;{;;c
2.9

C6c

khoin diu tu

(a)

DAu

tu nim gio ddn ngiy tl6o h?n

T6ng Giem d6c cong ty c6
cac khoan dAu tu n6m gio d6n ngay deo han la cac khoan mi Ban

h?n'
gi0
d6o
ngay
d6n
dinh va c6 kha neng

y

git d6n ngev dao han bao gbm c6c kh^oin ti6n gr}i lgan.hang t6phons
ltY Pl,Yg
sram
ca. rn6iir oAu tri,nay disc shi nhan theo sie s6c ki/ di du
ilii',ii.-r,'ir,i,-r?iianl

Cec khoan dAu tu nam
oiA dAu tu.

ii

chrlrng ch,c ch6n cho
phdng giam gia dau tu nim gio d6n nsqy..dig.h,an qyg!lfo-rduqc'
hoi
thu
khong
the
a6
tnli mOtirrien n6ac toan bO khoSn deu tu
Dr.r

(b)

Ditu tu viro cac c6ng tY con
chl oh6i cec chinh sec[ tai chlnh va
Cong ty con le nhong doanh nghiep ma COng ty me c6.quyAn
'gio nori mot n0a.qu-vdn bi6u quvit Sv
nSrir
di, il.ii&; ii ieni ri. uiec
hoat d6ns cua doanh
cgig ouoc ttr*c thi ho{c dusc chuv€n d6i
cuiluy5n-6i8" qirilii
t6n rai va tinh nsyu nieu"sn
qu'An
so5t doanh nghigp hay kh6ng
ki6ni
sC duqc xem xet kni eann gi;-iiCu C-6ng it he cO

tia;itlj

g6c trU di du.phong
DAu tu vdo
'dluc6ng ty con duEc hach toen theo gi6
giam gia
i"tuqc lap kdi c6 su giam giA tri cua c6c khoan dau tu'

10

giim giA dAu tu. Dq

Phong


CONG TY CO PHAN DUqC HAU GIANG
Meu sO B 09a

2
2.g
(c)

-

DN

cAc cHiNH sAcH KE ToAN cHO YEU (tiep theo)
cec khoan dau tu (tiiip theo)

Diu tu vio c6c c6ng tY li6n ket

;8lf :Uii,ij!iiJt.ffi.'?,i6'flll'.",^[".!"1x?''iiltHiiiili3v:!8"'i3t"-i'sfSiiT&8ii
cong ty d6.

tu vdo c6c c6ng ty

DAu

gre-oiu

irid"i-gd;

(d)

DAu

6

k6t duoc hach to6n theo gid s6c t'-tl

li6n.

giam gi6 dau tu. Og

6uqc tap khi co srr siam gi6 tri cia c6c khoan lilti,,fnu"n
(

tu g6P v6n vio tlon v! khdc

cu v6n cia don vi khec nhung
oAu tu g6p v6n vio don vi khac la c6c.khoan dAu.tu vdo 'c6no
d6nq
iudns
inh
c6
ittols
ioat'
f9-d91,"9i^?i",gYs"
khono c6 quven xiem soat'ioiJiti{iieii
phdns.sidm
si5 da-u tu
iiii-o:"r,;siii ntin uan oAi t5eo sia s6c.-Du

ty da du
cong
d6c
Giam
T6ng
16
mA-Bai
knoAn
tru
ngoai
duqc lap khi cong tv nhan oAir tu 6i 16,

i'#i'"ru;ffiilia"-il
doen tir khi dau tu.

2.10

Tai san cii dinh

Tai

sen cd

dinh hou hinh vd tdi sdn cd dinh vo hinh

hao loy
sdn c6 dinh duqc phdn enh theo nguyen gia tr.u th6u
olnn
co
tar

san
duqc
chi Dhi IiCn quan truc ti6p d6n viec c6

Tii

k6

Nguycn gi6 bao g6m c6c

Kheu hao
-d6 oiim dAn nquven gia tai san
Tdi sdn c6 dinh duqc khAu hao theo.phuong on'o .g{,oln--tn-il! dq 5n n6u ngSn hon Thdi gian
crla
trono su6t thoi qian hou oung uo"iiih no{i ined tnoi nan
kh6; hao cda c6t toai tdi sdn nhu sau:

3-25nam
3-20nem
3-10nem
2-10n6m
3-8nam

cia

va vat ki6n trUc
Nil6v m6c, thi6t bi
Ph;ong tien van tai
Thi6t bi vdn Phdng
Nha

PhAn mAm vi tinh

phuo'no Dh6o dudng thang trong thdi han
-dZt.th€o
Quvdn sr) dvng det c6 thdi han duEc kheu hao
qu''An
.* ldng bAt vo tnoi han duqc ghi nhan
hieu tuc cia GiAy chung nninei"iEi'id'ai,,.-^g
thdo gi6 g6c

cec

chi

p

vi

kh0ng khau hao'

ph1/t sinh sau khi ghi nhAn ban dAu

fii s:! i[iiit'eFi{ii1?'",3#"r{$:i+}iilijditifi{{ ii$i.i.^{{rr#:trilil?
"il ij"

sif

duqc xac dinh mot c6ch di
ial ici qla kinh doa;h khi dhat sinh

Thanh

li

Lai ve

16

phet sinh do thanh

lf

s6'ch-€rl'le-tl
nhuqng b5n tAi san-c6 dlrlh d:tgc I6c dinh bdng'
's]o"

li Lt ;i:i
$i'p #h# ieilnll' ricni
4,.,**liiiq['X"'iil i:".'l'1t'Ii,ii3fl[1
pni i'ons
b5o cao t6t qui ho?t dons kinh doanh'
".g,t['in[
;; Ei;;;;d;s"hi nr''an

2.'11

Thue tai san ci5 alinh
sd
p-n rui ro va lqi lch g5n IiAn vdi"quydn
dusc

dong
ho+
thue
th0c
hlnh
tnann toan dudi
ii,j.t']-r','"" pnuong pnap dudns thins dva trcn

Thue hoat dong la loai hlnh thue tai sen c6-dinh 1.a

hiru

cia tei san thuoc

lili-"rii'il|.]b. knijin

k6i",i,Hilffi;"d'il.i'i
hach toen veo bao cao"e
thdi han thue hoat dong.
11

nlal

)ry
H

iiu


CONG TY CO PHAN

DUqC HAU GIANG
M5u s6 B oga

2

cAc cHiNH sAcH KE roAN cHU YEU (tiiip theo)

2.12

Bat atQng san deu

-

oH

tu
ha tAng ma COngly

tu la nha' hoac m0t phAn cda nha hay ca nhA va dAt' co sd
nim qi0 nham tu. oi.n fliu'rJit-u''jle'Jiri" tn'i nt?c chd-tans si.5 q'i.kh"on9.p.hii-qy"s.it-tlls:*
muc oicn"qiln lV hodc 6dn trong liy sin xuAt
xuAt, bung cAp hing h6a hay dich vr,:' dirng cho cac
Bet d0ng san dAu

kinh doanh th0ng thudng
Tet ca cec bAt dong

dAu tu crla cong ty dang n5m gio nhim mvc dich thu

lqitir viec

cho thue'

khau hao loy ke'
thuC duqq tha, hiCn theo nguyen oi6 tru
dAu tu'
s6n
o5idons
'fi
odq;
co
iirpnjliei'i,i'jii"r-"iiEi o1il iiec

tu nim gi0 de cho

BAt donq san dAu

ffi;E;'si;;;

sin

si5il

"a.

KhAu hao
BAt dong san dAu

tu-n,m gil dB.cho thuC duqc khAu hao

OIn nbuyen gia tai

sin trong thdi gian hou dqng

p.huong phAp dudng thtng dd giim
10-16 nem'

theo^

uOc tinh tri.l

Thanh l,!

d

duqc )xac
thue duq(
thug
tdd cho th
dAu turnlm 9i0
dau
s
,6n bAt
dong san
9i0 .de.
f dor
nglb6n
I
lV

ntnuqn(
phhet sinhr do thanh
tl"
rd.16rohet
LAI V
VA
(
gsdn(
sar diu
t.dong
bet.donS
bet
lar
cia
cua
a
gie
n
cdn
i
tri
ly
voi
v0i
hi
th
o
thanl
th€
tl

thuanr do
I
tien tf
mu
u thuA
)h gioa
rh lCch
toso(
ss6 ch€nh
hbi
dinh.
ynaml
.bdng
nar
tau
tu
;in
dAu
dA
tu
rg
sin
sa
si0
dOn
Ln bAt; dong
rglDa
Dan
rnh l'l!,, nhugng
:nue

rAn
n do thanh
e.s6utiAn tthu th
qlui, o€
d6 cho) thue.
n,im gio
tu nam
tri c,
cdnn laa
r.
Gi6
Gia
oanh.
h
doanh.
do€
qua
kint
kinh
to?t
dong
d
ho?t
h
rCaOK
k6t
I
b6o
I
)60

ca
cAo
cng
g
nh
nhan
rhin lAI thurnl14p rong
huC
Cd
dugc ghi
ctho thuC
d6 cho
ket que ho?t
1o cao
ceo
io kCt
,Ec ghi
tronor beo
lAl chii phi
r trong
ri nhan la
o thue duEc
cho
tu
tu n:
namn gioPdCcl
di
ng san dau
(

1

ipr

t
don
d0ng
cia bat

doanh.
dang: kinh d

2.13

chi phi tre truoc

chiphitratrudcbaog6mcAcchiphitratru,6cngsnhanioicchiphitrdtrudcdaih?ntrcnb;ng
cu
Jiplii.an thue, chi phl 6Attra trudc, cons cq, dqnst'"
;# iiii ilE;;;;t;i.,,ive"jiini p[i .ing
yi?i:?
theo
toen
hach
ttrisc
s6c.va
9i6
Sllllil
da dua vao si, duns. cac di;;li;a iil6'"t
trcn thdi h?n pnan 0o'

r.&ii,E n"itnO"g rinn ooantr inJo pnuong phdp dudng thing hoAc dua

2.14

NE phai tra

cackhoennqphaitraduqctheod6ichiti6ttheoky.hanphai'tra'd6ituonoohiitri'|oainguyente
treduqcphan
phdi trdvacecyeutokhactheoffi;dilt$i/;di-c,5"gtt cackh6ainqphai
ioai dua vao tlnh chat bao g6m:

mai phat sinh t|:t giao dich
Phai ka ngudi b6n gdm c5c khoen phai tra mang tinh chSt thuong
mua hanq hoa, dich vu
quan d6n giao dich
'Pffi ffi'k'd;
moan phai tra kh6ng c6 tinh thuong mai' khong licn
vu.
mua, ben, cung cap hang hOa dich

;d;'.iJ

can d6i ke toan cen cu theo
cdc khoan nq phai trd dugc phan loai ngan han va-dai han llql Pi"9

k;il ffi iai Jui.Ji r,nobn'phai tra tai-nsav cia bans can d6i kc toen
2.15

chi phi Phai tre
b6n h.oac-da cung.'ca

khoan phdi trd cho hAng hoa, dicl vq da nhan duqc tr:v ngudi
don hoac chua 0u n
h6a
chua
c6
do
ta.chua.chi.tri
thuc
iao
nhu-ng
o'j6
i;;;s'ry
ceo'
b6o
k'i
cia
doanh
kinh
pnt
xu6t,
sAn
taitieu t6 toan, duec glii nnan uao tni

Bao q6m

cic

;;"";il;ft-";
io.

2.16

Chi phi di vay

sin xuAt bAt ky tai sin-d0 ti6u
Chi phl di vay lien quan truc ti6p d6i vOi hoat dong {ay qung ho{c
vao
pln thanh ve chuan bi dua ph6t
;il5;sE d;i;;6rltr6a trong tioi
fyoc
khi
doanh
kinh
qua
dons
hoat
ket
'JiiJiaigfn'nfv
ca6
bao
nhan
trons
lti:iuris cr.idni;i uiv inaiouq."sni

ii*

sinh.


CONG TY CO PHAN DUqC HAU GIANG

MAu s6 B oga

2

cilc cHiNH sAcH Ke ToAN cHo YEU (ti6p theo)

2.17

C6c

-

oN

khoin dP Phdng

tai ohep l'i hoic liCn ddi'
Cec khodn du phong duqc ghi nhan khi: COng tV- c6 1q!ia- vu no hien
ra dEn d6n vigc v6u
tn6
c6
tinn
i6
tcn
iq'j
phet sinh tlr cac su kien da';ay';l
;iir. *J"rh'1r'g ns d6 dusc L?dcxiy
mot cach d6ng tin
tinh
ngh-E

g"i6
irii,fa
righia
iiu'pnai tt ann toAn
.W
lai'
tuong
"T
trong
",i'noL
d0ng
16
hoat
i5v.'o,i prlo;g kh0ng duqc ghi ntrin cio cic rnodn

;;

pnai
to6n nghia y.v 19,-N6.y.anh
D!, phdng dugc tinh trcn cd sd cAc khodn chi.phi. d\'.tinh
'pnong'duocthanh
co s& gia tri hicn tai voi
tinh
tren
y6u
thi.orr
a
trgng
gian
iian

cia
gia
iri tndi
trLioiig v6
-vi'p-ni^
'gia
hign
tqi vq S.i6 trl thdi gian
kudng
thi
trEn
ai,ii ino,iS d6nh
t,i te chiet tnau truoc tlue
.; ih8;,r;i{;;; oo ct-t'i tans'ten do inh hudns cia v6u t6 thdi sian dusc
li'iJtidii
ghi nh?n

2.18

'ij'iliili
li chi Phi di vay.

"q

DV phdng trq cep thoi viCc

ty duqc hudno khoan tro cap thoi viCc
Theo Luat Lao dOng Viet Nam, ngudi lao dQng cia COng"n j'v
t'a -.Ollil
mot lan khi-n

ouq' tra
tA cap nav duqc
KIi.";l trq
cirig tv. Kh.oin
tai iong
can ct? vao s6 ndm lam viec tii
ll|Pxq:l:?.,d"0lrS
200e
'ap
ngav
ti'
hoi
xe
ty. Iineb Luat"B6o rri6m
iir'116"
viec cho Cong tY.
J.-t$Lq l-$T
iridi
thOi lam
"r'JCons
n6p tiAn vdo QuY bao hiem
l$''Ysi]3i:11
fl;sl,xix ffnnal tat ffi
;Y si | :ft
bons tv tnons
hiAn
sach bao hiem tlii''5i ri,
tii"ii'"ain
chinh sech
hien

ililli' [t^?.F:,i'^'[iff
pn(
trq c5p thoi viec tai ngey
".A.1
d^r'P plidng
orr
'igt''iep'
s0
s6
nhicn'
ien.
Tuy
2009
1
nem
1
thang
ngey
tu
f"o dQng
dong
ngudi lao
j:"'Yn[[i"r".[l'lii,i'ia]'6i'iiJii
cria
l,i'" nq"oi
lao dOng tai COng ty
n
tjm
vi6c
crla

nqudi
i#"",1""u.l
sq.neT.!.I
va:
.1T:"'.:'#lf
yli:^c*
o-uqc xac-di-nh cdn,cu
5i-tr'a"rrs 03 .a; z"oro
'tr.,;;s-1i;fiAiie
h0
hq
trong glal ooan o
trons
cUa
cia
\?a
.r,
e.
rran
mr'p.
Irp.vno
truno
binh
ua oul t'"n mrlc luons truns
ilti'ifiilY;;;i1

$ii

i;
i'itgil[r'-:t*iuli#n',:l;'ll!T!tb3:txi1?'xT,1

,ifl,'glll;Ll*:'":if,i
i; nil,z:: lil$']ir; t*
Li,iiitii
iqiJi''.+!q;

ff;5ijt"riniviCi

*r

tn

::f

iiilii

l6p b?ng can d6i k6 toan narl'
ngay laP
tiir'oi'iqav
thang trudc

2.1g

Dp phdng cho cac khoan chi phi thu do?n, kh6i phuc va hoin

tri mit bing

l

llp dttI phdngI cCno
C6ng

nel
nem1 i2015
tu ngi
ngayy1tthang
kB ti
200, kc
ctli Th
Th0nggtu2
:-J'-'
:
Theoo y€u cAu cia
^ty.li;0 dlr phdng
duqc x6c
du
e.b
di
o
i
thue.
thu
t
bens
Dang
i
mat
n
trA
hoan
phat
pha

r
I
khi
:t
sin
sinh
gnvafkh0ii phUc)
hu dgn
anI chi phi thu
khoan
in
tre met
hodn
phat
khl
I
rt
sinh
peng
mdt
be
ruc milt
tsCpf
d In vaa kh6i Phuc
/c t[nhh chl
chi phi tthu.u o9n
\, Lo tong
rg udc
fvaot
c)in cu

dinhrcanl
2015 d6n
20
1
1 ndm
nim
,r
thAng'
tlll
glan
kC
tir
ngay'
l
qua
thdi
qhi
su6t
s
than
dCu
duqcr gnl nhan
ai ve
tu fng lai
tron , tuong
blngg Itrong
' dr
'a rmat
no.
khi hoan

ho)an tra
it kbang
r

r

1

Doanh thu chua thuc hien

ftTf ,ltff

iH"liffi "ilJ"T{}nsitda{glt,Il1'j^r""laf,lilitsi{i;ill,i^jil$?f !ft

tuong lai,
ThuC thu

nhip hiQn hanh ve thu{i thu nhap hoan hi

ift 3 l::l'iXg6li{i13i:11}liil J"iil,!:,i!.' "{'-, i'iffi: ill;'n##iitrliiffiil!
Lli*il ;:nlx{:.lFfifl ,'Ts ilf :Hil',':ix?}i'iiT.flll^'iin'|,?nl,l ;nao no,n'u'
filflf

'l]lTil
iluniliijljqnfi*lni'.""al'liliiiillHe,':3:1il?['fiBJ:i:il#"lri.T?:lf
tBlxffi t*,"fl !i',:fi J,'i3r'H1.,!.'}"#ilf{{lfiltlllt*n^:g*?ix1:"'f':;i"?T3l
rhu6 thu nhap hoen rei duqc r',ll,t3r.il,#
flHlg"1liflg,,$.i"#lS ifll,,llifl!1ff,11"1?l
'*Jiil{rfi
Inffi lhqiixil'rll?r'3.;;#i;ft lluil;t^:qr+if ,'ff,nxfi'#

;r'#-f
:[*r'.Tift :rsrt-.$#iiiit'#u*iqll'*ffi
i#':i"f

*.',"^1,[j]]itr{",s*J:';,flf

1[}iliff
13

l,'J#'},,!]ffi

;lffi ""rffiu;i;

-nl
f,


GONG TY cO PHAN DUqC HAU GIANG

Mau s6 B oga
2

cAc cHiNH sAcH KE ToAN cHo YEU (tiiip theo)

2.2',1

Thu6 thu nhap hien hanh va thu6 thu nhap hoen lqi (ticp theo)

-

DN

Tai san thud thu nhap hoan tai dugc ahi nhan khi c6 kha neng sC cO lqi nhuan tinh thu6 trong
tuong laidA srlr dung nhOng chenh lech t?m thdi duqc khau trij.

v6n c6 phAn

vi

cd phi6u qu9

V6n chrl sd hiru bao q6m cac c6 phln duqc ph6t hanh Cdc chi phl lien quan t(rc ti6p d6n vi€c
ph6t henh them c6 ph5n hoic quydn chQn duqc trcr vao s6 tien thu duqc do ben c6 phen.

c6 phi6u qu! lA c6 phi6u cia C6ng ty da phat hAnh va duqc COng ty mua.hi. 56 c6. phi6u duqc
mua lai nav se khonq bi hui bd vi sC duqc tei ph6t hanh ko lai trong. khoang tndl glan meo quy
oinh crla pirSo luit vE chunq khoAn. Kho3n tien da ke d6 mua c6 phi6u, bao g6m cac chi phi c6
tiAn ouan irui ti6o. duoc tru-vdo v6n chrl sd hou tl6n khi c6c c6 phi6u quy duqc hiy bO ho{c dugc
t6i ohet haih. 55 tien thu do tai phet henh hoac ban c6 phi6u qu9 ku di cac chi phl li6n quan trqc
ti6p d6n vigc tai ph6t hdnh hay bin c6 phi6u quy duqc tlnh vao phan v6n chi sd h0u.
Phuong phap trich lap cec quY dq

tro

Vigc trich lap hang nem cec quy thu.Oc v6n chrl sd hou
dong quyet dinh trong Oai hoi d6ng c6 d6ng thudng ni€n.

tu lEi nhuAn chua phan ph6i do cAc

c6

Tir nlm 2015, Quy.dq phong tai chinh kh6ng con dLrqc sr] dung 56 du cdn lai c0a quy nay duEc
chuy6n sang quY dau tu Phat trien.

2.24

Chia c6

ti,c

Lgi nhuAn sau thu6
c6 dong phe duyet.

cia cong ty duqc trich chia c6 tuc cho c6c c6 dOng sau khi duqc Dai hOi d6ng

S6 c6 tr:rc duEc cOng b6 vd chi tld t0 ngu6n lqi nhuan chua phan ph6i
c0a c6 d6ng kong Dai hoi d6ng c6 dong thudng nien.
2.25

Ghi nhan doanh thu

(a)

Doanh thu ben hang

c,n

cO vao su phe duyet

Doanh thu bAn hang duqc ghi nhan kong beo c6o k€t qua ho?!dong kinh doanh khi phan ldn

nhong nii ro va lqi ich v6 quyen sd. hou hAng h6a.de dr-Jgc chuycn giao cho Jlguol.mua. -uoann
thu kh6ng duqc ghi nhan khi c6 yeu t6 khong chdc chan mang tinh trgng yeu ve Kna nang lnu
duqc tien ban hang hoac ve kha ndng hang ben bi trii lai.
Doanh thu duqc ghi nhan phti hqp vdi ban ch5t hon hinh thuc va duqc, phan p6 theo.nghia.vV
cung ung hAng h6a. Trudng hqp Cong- ty dung thanh ph6m, hanh h6a de khuyen mai cho l-(hech
nan6 rdoanh thu cho ca hang khuyen mai ve gi6 ki hang khuyen mai dugc tlnn vao gla von hang Dan.
(b)

Thu nhap lei
Thu nhap lei duqc ghi nhan khi duqc hudng tren co sd thdi gian va lai su6t thvc t6 tCrng ky.

(c)

c6 tuc

c6 toc duqc ghi nhan trong ki' k6 to6n khi ben duqc deu tu cong b6 chia c6 toc.
C6c khoan giam

trit doanh thu

C6c khoan giam trir doanh thu bao gdm chi6t kh6u thusng mai, hang-ban b,i tra hi va giam gid
hang bAn. C6c khoin giam tri| doanh thu phat sinh cflng ky tieu thU san pham, hang hoa dlch vqr
ctuqc ghi nh€n di6u chinh giim doanh thu ki phat sinh.

14


coNG TY c0 PHAN Duqc Hau

GIANG
Meu s6 B

'ea

2

cAc cHiHH sAcx x€roAH cH0 Y€u (tiep theo)

2.26

Cec khoan giam hr) doanh thu (titip theo)

-

DN

mdi chi6t khAu
Trudng hgp sin phAm, heng ho6, dich vv da tieu thu tu cac ky kuoc' d6n ki' sau
phdt henh
thuono mai. oi6m qia hanq i'an r.liaiiiatig oin bi trd iai nhung inat sintr truoc thoi di6m

ffi";%'ff:Xiiiiiti siiiliXi" ii5Jl,i,i"n g"ia' oo'anh th" crla ii

2,27

tap oao cao

Chuong trinh denh cho khach hdng truydn th6ng
Doanh thu.duqc shi nhan ra t6ng s6 ti6n pnai thu hoac

qtll,xi,fl

flt'tr[i

flfl".t"iTli'*q:iu::l'J,!i'f;,..'',"9i"JfT*!iifi'ti?ii;:;:a; n,;;;
[[+
6ii

[tf"]Hitff"t;]xi
gh
;guoimui

ouqc

ffi I'q;*r*nr{r*-#"ii Hlirli
itm:[ uilrl llvlliw.r
cAp dich v"
cung {i!ls,,:xlr#
irru cnua tirrrl nlen ciuqc x6t Lnuy6;r vao doanh thu ben hans,

lrnJli"-oil.'n

tr;Y,Iir;iffi e? $#l iia;uf,fi'i3H{l'IfrTft *',!ffi,ffi{i
ilHi'#ftqilit!:;ff
voi 9i6 tri hEp cia,s6 hang
crng
triei
tuong
in,i ct ui tn,,ic

"#:ill*iililiffi !.T::.1y,,"f *;lnlffi :T"$Jiiili?'rllifl !1!,il::
;ialtii#$ffi
quy
chuong trinh
lli;

l1i

dinh cria

Khi ngudi mua 6at duqc c6c diau kign

rsrr" r

tleo quy dinh cia chuong trlnh'.trudng.hqp gilll[ ?i

*

u:'!!d! fr!,Llil $i^'"i]..T tr,;qi;,F..tf #"fi'};:lffi il J$[-fliiffi

:itJr:f:iilgd:33,i,t1,*Jr,** cunecapdichvu-rc,.noqEii'i,illll'pii'i'?iiivlit'ii,t''iine"n

;".:"ilnili:T,1fu,'ly^:t"ff,lEt:iii:h*iffi:H"?fllilHlf"T,'ui'$X1','nli''n'"''
2.28

Gi6 v6n hdng b6n

tu

phi, ph6-t sinh cia thanh pham' hAng tr6a' vQt

Gi6 v6n bAn hang va cung cAp dich vu la t6ng chi
;;;s t;t;s ty' ouq" shi nhAn th;o nsuvcn tec phir hqp
xuat b6n va o;cn vq
trqng'
vdi doanh thu ve nguyCn tac than

cunsffi;';'id;ci

2.29

Chi Phi tai chinh

f

j;Jlf lffili,'lEl;Ji"U"Jl.:C::i!^Jif

fift;1ilil'1i6;'il;;;liiE;

lH'-I!:il,

fi

t"r

iEi,

i:ii u

i,i'f.1H''il:ii?[^iixsi?yY"{U{"i!!i
phi

dlch b5n

id;,ia..l ;ht its, dlins irroin

i ;-

*.

glo'l;

noSn han. ch'i

li i:e* :fr J,^-'#"

1?i:

siao

u tu vao don

vi

l|'atda

chi phi b6n hdng
"H

;fi{ iilT*:itFh1eldi*"'J:{#,{h

qffi

h"l;

rrli\'"T

i?Hil{fr i;i#,'iH;

fft[*

d6ng g6i, van chuyen

2.3'l

Chi phi quan

li

doanh nghiep

lfif itlit';bflT,q#,,iif il,l1rl'f,:*tifl

bifl,fi]qiffi

[[i' * lf.dJqtif".{ml:htt'"s]'.J:*iitft':i#
hoi nghi khach hang. ).
khech,

'15

*3

f

ffi fr

:',

,;4,r",:j}ffi

ru*i,sllt

fl

t$

rr'ri[!i

//n
,a/

2l

i\

\
\o
\\t


CONG TY CO PHAN DUqC HAU GIANG

Mau

2

cAc cHiNH sAcH KE ToAN cHU YEU (tiilp theo)

2.32

C6c b6n li6n quan

sii e

oga

- otl

f,Eti??tt3fl!tir:iisf,r,llifti'H'.i:*"JJiilift,'{;lili?l'.J!;ilill!J...............,J1ieit,:'?il
i'J"'oti"

"-a;bl,rir;:r,,:qr,y-rilii36'lig,i:liiltieffil,ilr'"t"i;3!""e;p['.i5i:E"tr:

*'tilii-ti"!l'^iyilRsffi
ft:',.3ld:'x;ff?it',11i[:$.?bilJlil":,t?#*i:.:1,i"''."r,:
duqc coi Ia ben lien quan'
ffi; tiiie; iSi"oiiac cin-nan nav cons
T6ns c-o.ns. ty Di!t",y.jltg"?!l

X3#+ilHfl[[el^i,i! SiHf ;3,i!3ii',,1!,]t,ffiir!'13;.[

;f[?frlisr'.::r'i',s'{fiilfi:']xy.7."1;v"#'ri*i;".;i'l[:gg"g"tll;;fl,Til.'ii

voiconsiv'no4c ihons chiu anh hudns ti' cons tv'
;1a;?;hiuo;bt6i

quan' cAn ch!
Tronq viec xem xet tilng m6i quan hC cia cec ben liCn.
oo
quan
ne
cac
ph6p
ly
cua
thuc
hlnh
chi
he ciu kh6ng

TIEN VA CAC KHOAN TUONG 9UONG TICN

f

tdi ban ch5t cria m6i quan

VNO

31.12.2015
VND

7,160.060.969
20.985.895.281

11.613.242.800
23.633.147.013

31.03.2016

TiCn mat

TiAn grli ngAn hAng
CAc khoan tuong duong tiAn (.)

128,145.956.250

{*)

ky han dao h?n ban dau khong
Cic khoin tuong duong tidn bao gdm ti6n giri ngan hang c6
qud 3 theng.

cAc KHoAN DAU
(a)

46.389,813
329.246.389,813

oiu tu n6m gi0

ru rAt cHiHtt

d6n ngiY

dio

hqn
31.12.2015

cia tr! ghi

VNO

VNO
TiAn griri c6
ky han

sO

795.225.500.000 795.225.500.000

16

ci6 tri ghi s

vNo
507.OOO.OOO.OOO 507.000000.000


CONG TY CO PHAN DUqC HAU GIANG
Meu s6 B oga
4

cAc KHoAN oAu

(b)

DAu

ru rAl cHiNH (tiep theo)

-

DN

tu g6p v6n vio aton vi khac

3111.2201!_

31.03.2016

Gi5 g6c

vNo
tu vao cong ty con (t)
oau tu vAo cong ty lien kct

OAu

117.550.000.000

(*)

3.787.450.000

Oeu tu g6p v6n vao don vi
kh6c ("')

27.908.

1

D{,r

phdng

g6c

Dq phdng

VNO

VNO

G16

vNo

1

'17.550.000.000
3.787.450.000

70.200 (16.500.000.000)

149.245.620.2A0 (16.500.000.000)

1

70.200

27.908.

1

a!249.

6?9.

(1

6.500.000.000)

2$_ll 6. 500.@!99I

(.) Chi ti6t t,l l€ v6n n6m sio vA ti lp quyAn bi6u quy6t cl]a cAc cong ty con duqc trinh bav t?i
inuv6t minn's6 z. chi ti6t cac khoan dAu tu vao cac c6ng ty con nhu sau:
31.12.2015
VND

31.03.2016
VND
c6ng ty TNHH l\4TV DT Pharma

c6no tv TNHH MTV Du llch DHG
coni ty rlnn N4TV Duqc pham HT
COng ty TNHH MTV Duqc Pham CM
cong ty c6 phAn Dugc S6ng Hiu
COng ty TNHH l\,'lTV A&G Pharma
C6ng ty TNHH MTV Duqc Pham ST
COng ty TNHH MTV TOT Pharma
Cong ty TNHH MTV TG Pharma
c6no tv TNHH [/TV Duqc pham Bali
coni ty l.rnH MTV DL?qc PhAm DHG

Dugc Pham B&T
VL Pharma
COng ty TNHH MTV TV Pharma
cong ty TNHH MTV In Bao Bi DHG 1

COng ty TNHH MTV

C6ng ty TNHH

IV]TV

117.550.000.000

., ?[ixtl,*,F,':ile;;nru,"1,.,#l
Cong ty C6 phAn Tdo Wnh

Hio

5.000.000.000

5.000.000.000

5.000.000.000
5,000.000.000
5.000.000,000
5.000.000.000
2.550.000.000
5.000.000.000
5.000.000.000
5.000.000.000
5.000,000.000
5.000.000.000
50.000.000.000
5.000.000.000
5.000.000.000
5.000.000.000
5.000,000.000

unly,jJsJffi3fi3ffi.9

y"f.

5.000.000.000

5.000.000.000
2,550,000.000
5.000.000.000
5.000.000.000
5.000.000.000
5.000.000.000

5.000.000.000
50.000.000.000
5.000.000.000
5,000.000,000
5.000.000.000
5.000.000.000
1

17.550.000.000

ket duqc trinh bav tai

31.03.2016
VND

31.12.20'.|5
VNO

3.787.450.000

3.787.450.000


CONG TY CO PHAN DUqC HAU GIANG
Meu s6 B oga

4

cAc KHoAN oAu rtP TAI CHINH (ti6p theo)

(b)

Diu tu g6p vrin vio 6on vi khac (tiiip theo)
C*) Chi ti6t tigt ttrng khoin

dAu

tu vio cac don vi tai ngay 31 th6ng 03 nam 2016 va 31 theng

nam 2015 nhu sau:

-

DN

12

Gie tri dAu tu
VND
20.000.000.000
4.286.800.000
2.57 5,315.200

C6no tv C6 phAn Bao bi C6ng nghe cao VInh Tudng
ctv 6P Duqc va VT Y Te Binh Duong
Ctv CP Duoc PhAm TrA Vinh
cti CP Duqc va VT Y T6 Ninh ThuAn
Ctv CP Duoc PhAm TaY Ninh
cti CP Duqc PhAm Ciru Long

796.675.000
221.960.000

12 nam-2015 th8 hign du phdng cho
56 du du phOng tai ngay 31 theng Oq nem 2016 va 31 thang
cao VTnh Tuong'
nghe
olinan-vao cong ti c6 ptrAn Bao bi cong
ii.C-i

ilr"i,

PHAI THU KHACH HANG

Phai thu tiv cec cong ty con (Thuy6t minh 36(b))

31.03.2016

31.12.2015

VND

vNo

147.705.041.593 166.465.441

184

Phai thu tU c6c bCn tho ba

ben
(.) Tai ngay 31 thAng 03 nem 2016, kh6ng c6 cec khodn phdithu cria
hang.
len tr€n t6ng phii thu khAch

cAC KHOAN PHAI THU KHAC

tri DP Phdng
vNg
vNo

fudc

ba chi€m

ti'

10% trd

31.03.2016
Gia

Chi6t kh6u thuong maitra
Lai tiCn gl}i Phai thu
Phaithu ngudi lao dong
Phai thu khec

thf

1.880.619.515

L633.329.17 4
1.955.308.662

1.879.928.969
6.691.565.280
1.079.4'15.539

7.836.179.488
21.305.436.839 -

18

tri DP Phdng
VNO VND

Gia

-

10.389.899.229 20.040.809.017 -


GONG

7

w

cO PHAN DuEc HAU GIANG
Miu sii B og -

NOXAU

gi5c
VNO

31.03.2016
Giri tr! c6 th6

hdi
VND

Dp phdng

thu

Giri

T6ng gia tri cac khoin phdi thu, cho vay
quA han thanh toan hoac chua qua han
nhung kh6 c6 kha neng thu hdi

DN

VND

106.735.748.474 100.455.849.398 6.279.899.076

o

31.12.2015

Gii tri c6 thd

gi5c
VND

haii
VND

T6ng gia tr! cac khoan phai thu, cho vay
qu6 han thanh toen hoac chua qu6 han
nhung kho c6 kha neng thu h6i (')

220. 403.01 0.7

80

Dp phdng

thu

Gi6

21

4.625.295.638

VNO

5.7

7

7.7

1

5.1

42

(-) Tai ngay 31 thAng 03 nim 2016 vd 31 th6ng 12 ndm 2015, khdng c6 khoan phai thu chiCm tu
10% trd lCn tr€n t6ng gi6 tr! cac khoin phdi thu qua han thanh toen hoac chua qua han nhung kh6
c6 kha nAng thu hdi.
BiCn dong

cia dV phdng cdc khodn

phei thu kh6 doi hong ky/ ndm nhu sau:

chinh Nem t,ri chinh
ngay kCt thfc ngey
31.03.2016 3',1.12.2015

-Kl tiri

ket

thfc

VNO

uo ou oau Ky/ nam
Teng dlr phdng trong kj// nem
Giam dr/ phdng trong ky/ nam

5.777.715.142
502.183.934

50 0u cuor Ky/ nam

6.279.899.076

-

4.357.578.640
2.420.136.502

(1.000.000.000)
5.777.7'15.142

HANG TON KHo
3',t.12.2015
Dg phdng
Gi6 gi5c

31.03.2016
Gi6

giic
VNO

Dqr phdng

VNO

VND

VNO

Hang mua dang di tren

dudng
Chi phi SXKD dd dang

43.384.469.272
138.068.884,796
31 .464.520.672

Thdnh phlm tdn kho

172.884.821 .015

1.992.804.385

193.495.012,'163

367.830.345

Nguycn vat liCu ton kho

HAng h6a

579.297.707.918 2.360.634.730

19

62.830.863.204
162.793.439.478
9.671.982.095
173.403.421.194

1.992.804.385

.907.070.587

367.830.345

600.606.776.558

2.360.634.730

191


c6NG TY CO PHAN DUqC HAU GIANG
Meu s6 B oga

8

-

DN

HANG ToN KHo (ti6P theo)
sau:
Bi6n dong vg dv phdng hAng tdn kho trong ky/nam nhu

Ki tai chinh

Nim tei chinh

k6t th0c ngay
31.03.2016
VND

k6t thuc ngay

2.360.634.730

s6 du deu kY/ nam
Tang dq phdng trong k/ ndm
Hoen nhAp du Phdng trong ki'/ nlm

31.12.20'.15

vNo
4.464.136.213

s6 du cu6i kY/ nam
g6c cia hdng tdn kho cao hon gie trithuan
Du phong gidm gi6 hing tdn kho duqc trlch l6p do gi6
c6 the thuc hien dugc cia hang ton kho

nem2o15' COng tykhong c6 hang tdn kho O69ng'
Tai noav31 th6ns 03 nem 2010 va 31 thang
fem,-mAt ptrlm cnAt ttrOng c6 khe ning tiCu thu'

P

PHAI THU VE CHO VAY DAI HAN

31.03.2016
VND
Unq v6n cho C6ns tv TNHH MTV Dugc phAm DHG
Uni v6n cho Cong tt TNHH MTV In Bao bi oHG 1
Ltnq v6n cho c6ng ty TNHH MTV TVP Pharma
;h" con6 ti rr.rHH Mrv Duec pham Hr
tltni v6n ciro C6ng ty TNHH MTV Duqc phAm ST

a;;;6;

3',t.12.2015

VND

497.334.737.387 485.163.454.704

97.919.711.037 97.919711.037

2.829.000.000
2.000.000.000

2.829.000.000
2.000000.000

3.878.438.285 -

603.961.886.709 587.912.165.741

-


CONG TY C6 PHAN DLTqC HAU GIANG
Meu

l0

TAr sAN cO olNH

(a)

Tai san cis atlnh hou hinh

Nguyon gia
Tai ngay I thang 1 nam 2016

lY

tign van tai

vin phdng

T6ng cQng

vNo

VNO

VNO

VNO

Tai ngay 31 thang 03 nam 2016
Kheu hao l0Y kC
Tqi ngdy 'l th6ng 1 nam 2016
Khau hao lrong ki'/ n;m

189.158.

.31?.348.

199.7 42.466.525

10.596.867.367

78.754.482.024

DN

623.153.018.708

10.263.636
10.576.494

1

.156.439,386
2.083.093

232.603.87'l .943

1'10.996.554.509

78.754.482.024

622.097

51 .381 .237 .O57

70.866.854.085
3.279.477.667
10.576-494

53.750-856.920

357.140.914.180

81.14',|.966.118

4 .195 .463 .212
1.093.575.1

1

Tai ngay 31 theng 03 nam 2016

84.243.854.190

156.382.092.124

Gia tri cdn l?i
T?i ngay 1 thang I nam 2016
Tai ngay 3l th6ng 03 nam 2016

119.866.
1 15.498-612.335

li

1

1 .1

46.17 5.7 50
1

Thiet bi

thiet b!

20'1.008.638.81',l 232.793.030.506

Mua trong ki/ nem
Xay dung co ban dd dang hoin thdnh
(Thuy6l minh 12)

Phuong

Miy m6c,

VND

Thanh

-

{"Tsco")
Nhi c|}a va
vat ki6n tric

Thanh

sii B og

5.190.013.630
189.'! 58.563

al .4'11.793.449
76.221.779.819

1.888.522.873

14.553.477.382

73.435.7 55.258

.379.793

701.08'l .365

39 .7 30 .O'13 .282

25.003.625.104
23 .1 15 .102.231

266.O12.104.528
252.396.293.636

37.560.799.2s1

Nam
h6t nhung cdn sir dqng tai ngay 31 thang 03 nam 20'1|6 lA 132-725l(ieu d6ng Vi6t
Nouvcn oia tai san c6 dinh hiru hinh cl]a COnq rv da kh6u hao
(tii igayit theng 12 nam 2015" 124-465 tri€u-d5ng Vi6t Nam).

21

,o

I
z-<
>,.


CONG TY

C6 PHAN DUqC HAU GIANG

Meus6Bog-DN
TAt sAN

t0

c0

DINH ("TscD") (ticp theo)

Tai san ci5 dinh vo hinh

(b)

NguyCn gia

Quydn sr} dgng
ddt v6 thcri h?n

Quyiin sr! drlng
ddt c6 thdi h?n

VNO

VNO

'110.924.939.361 102.821.579.711

Taingay I theng 1 nem 2016

ki/ nem
Xay dung co ben dd dang
hoen thenh (ThuYgt minh 12)
Thanh lY

T6ng c0ng
VND

8.537.342.805 222.283.861.877

Mua trong

Tei ngAy 31 th6ng 03

102.821.579.71

nim 2016

loy kd

Hao mdn

Tei ngay

l

4.405.435.000

4.405.435.000

'10.607.081.023

thang 1 nam 2016

525.940.854

KhAu hao trong k!/ nam
Thanh It
T?i ngdy 31 thAng 03 nam 2016

5.373.037.s13

15.980.118.536
831.736.036

305.795.182

16.81 1.854.

cie tri cdn l?i

ill::ijix::;sffi;l6

ii:::ai:?33:33i

I

cdn srl dVng t?i ngay 31 thAng
Nouven qia tei san c6 dinh vO hinh cia COng ty de kheu hao h6t nhung
Nam'
vtet
dong
kigu
os'nim iotO ua ngay 31 theng 12fim2015la 2 917

ir

BAT ooNG sAN

oAu

ru
Nhe coa
VNO

Nguy6n gi6
1 th6ng 1 ndm 2016

38.679.461.157

Tai ngay 31 th6ng 03 nim 2016

38,679.461.157

Tai ngay

Kheu hao loy

kC

Tai ngay 1 theng 1 nam 2016
Kheu hao trong kY/ nim

10 .237

.940 .002

Tai ngAy 31 th6ng 03 nem 2016
Gia tr! cdn lei
TAi ngAy 1 thang 1 nam 2016

28.441.s21.155

Tai ngay 31 thang 03 nem 2016
sr:t dung t?i ngay
Nguy€n gi6 bAt dong sen dAu tu crla cong tv da- kheu n?9^h9!llYns tdn
Nam
viet
d6ng
335
612.933
2015le

12
ndh
inZ"iios;;r totb r7a ngay 31 thans

31


CONG TY cO PHAN

't2

TAI sAN

od

DuEc

HAU GIANG
MAu s.i B 09

DANG DAI HAN

-

oN

Chiti6t chi phi xAy dr,rng co ban d& dang (,,XDCBDD,,)

Xey dvng nha mAy Tan PhU Thanh
XAy dqng vin phdng chi nhdnh Hii Phdng

Xay dqng kho thanh phim d T6ng kho Cl\4T8
Xudng sen xuAt thu6c s[ri bqt
XAy dvng vdn phdng chi nhanh Gia Lai
Xay dlrng vdn phdng chi nh6nh Da NAng
Xay dvng van phdng chi nhenh H6 Chi Minh
Xay dvng kho nguyen lieu
Xay dqng van phdng chi nhAnh Thdi Nguy€n

31.03.2016

31.12.2015

vNo

VNO

6.244.200.000
90.909.091
4.998.791.778
3.061,360.000
623.948.774

6.244.200.000
90.909.091
3.031.610.782
3.061.360.000
623.948.77 4

3.000.27 4.884

27.580.000

124.326.683

14.46'1 .81

I .480 .17 L465
1 1 .81 8.1 82

19.635.808.857

I

13.094.070.465

Bi€n dQng chi phi xay dwng co bin dd dang trong ki'/nAm:
.Ki tai chinh

Nlm

ket thuc ngay
31.03.2016
VNO

chinh

31.12.2015
VND

S6 du dau kYindm

13.094.070.465'17.954.990.322

Mua sdm
Chuy6n sang TSCo hou hinh (Thuy6t minh 10(a)
Chuy6n sang TscD vo hinh (Thuy6t minh 1o(b))
Chuy6n sang c6ng cu dqng cu
Thanh lY

12.105.007.778 61.420.452.102
(1.156.439,386) (48,270.825.808)
(4.405.435.000) (8.374.045.680)

50

19.635.808.857

OU CUO| Ky/nam

13

CHI PHi TRA TRUOC

(a)

Chi phi tre truoc ngin h?n

Crc khoan tra kudc c6 thdi han dudi

(1.395.000)

-

(239.876.938)
(9.396.623.533)
13.094.070.465

31.03.2016

31.12.2015

VNO

VNO

1.842.760.416

Chi phl thue hoat dong
Chi phi kh6c

(b)

tii

ket thUc ngay

341.400.000

2.024.181.829 2,'193.018.542
3.866.942.245 2,534.418.542

12 thAng kg tu thdi diam tra tru6c.

Chi phi tra truoc diri h?n
31.03.2016
VNO
11.318.989.616
2.245.944.121
147.481.055

||en mue oat tra Iruoc
COng cU dvng cu

Nang cAp tAi sen thue
Chi phi khac

'173,996.479
13.886.411.271

c6c khoan tre trudc c6 thdi h?n tren

12 thang k6

23

tit thdi di6m tri hudc.

31.12.2015
VNO
11.405.614.538
2.803.402.447

174.666.020

237.970.236
14.621.653.241