Báo cáo tài chính quý 4 năm 2015 - Công ty Cổ phần Dược Lâm Đồng - Ladophar

C O N G T Y C O P H A N DLTOC L A M D 6 N G ( L A D O P H A R )

BANG CAN DOI KE TOAN
Tai ngay 31 thang 12 nam 2015
Chi tieu
A. TAI SAN NGAN HAN
cac khoan tircrng duong tien

I.Tien
LTien
2.Cac khoan tirong duong tien
II. Dau tir tai chinh ngan ban
LChung khoan kinh doanh
2.Dir phong giam gia chumg khoan kinh
doanh
3. Dau tu nam giij den ngay dao han
III. Cac khoan phai thu ngan han
1 .Phai thu ngan han cua khach hang
2.Tra truac cho nguoi ban ngan han
3.Phai thu noi bo ngan han
4.Phai thu theo tien do ke hoach hop dong xd

Ma Thuyet
S6
minh
100
110
111
vol
112
120

121
122
123
130
131
132
133
134

5.Phai thu ve cho vay ngan han
6.Phai thu ngan ban khac
7.Du phong phai thu ngan ban kho doi (* )
8. Tai san Ihieu cho xu ly
IV. Hang ton kho
1 .Hang ton kho
2.Dir phong giam gia hang ton kho(*)
V. Tai san ngan han khac
LChi phi tra truoc ngan ban
2.Thue GTGT dugc khau trir
3.Thue va cac khoan khac phai thu Nha nirac

135
136
137
139
140
141
149
150
151

152
153

4.Giao dich mua ban lai trai phieu Chinh phu

154

5.Tai san ngan ban khac

155

V02

V03

so DAU NAM

SO CUOI NAM
161.269.266.068
1.993.354.697
1.993.354.697

134.499.407.100
4.180.478.004
4.180.478.004

0

0

63.822.135.198
60.530.238.042
514.874.230

59.610.191.572
56.338.663.693
268.533.003

2.777.022.926

3.002.994.87"^

95.453.776.173
95.453.776.173

70.708.737.524
70.708.737.524

0
0

0


TAI SAN
B . T A i SAN DAI HAN
1. Cac khoan phai thu dai han
1 .Phai thu dai han cua khach hang
2. Tra truac cho nguai ban dai ban
3. Von KD a dan vi true thugc

4. Phai thu noi bo dai ban
5. Phai thu ve cho vay dai_han
_
6. Phai thu dai ban khac
T.Dir phong phai thu dai han kho doi (*)
n. Tai san c6 djnh
l.Tai san c6 dinh hiru hinh
- Nguyen gia
- Gia tri hao mon luy ke (* )
2.Tai san c6 djnh thue tai chinh
- Nguyen gia
- Gia tri hao mon lily ke (*)
3.Tai san c6 dinh vo hinh
- Nguyen gia
- Gia tri hao mon liiy ke (* )
III. Bat dong san dau tir
- Nguyen gia
- Gia tri hao mon liiy ke (* )
IV. Tai san do dang dai han
1. Chi phi san xuat, kinh doanh da dang dai
2. Chi phi xay dirng co ban da dang
V. Dau tu* tai chinh dai han
1 .Dau tu vao Cong ty con
2. Dau tu vao cong ty lien doanh, lien ket^
3. Dau tu gop von vao dan vi khac
4. DLr phong dau tu tai chinh dai ban
5. Dau tu nam giij den ngay dao ban
VI. Tai san dai han khac
l.Chi phi tra truac dai ban
2. Tai san thue thu nhap boan lai

3. Thiet bi, vat tu, phu tung thay the dai ban
4. Tai san dai han khac
TONG CONG TAI SAN
(270 = 100 + 200 )

Ma Thuyet
S6
minh
200
210
211
212^
213
214
215
216"
219
220
V04
221
222
223
224
225_
226
227
V05
228
229
V06

230
231
232
240
241
242
250
251'
252
253
254
255
260
261
262
263
268
270

SO C U O l NAM
89.768.292.975
0

SO DAU NAM
77.552.585.005
12.000.000

12.000.000
80.013.017.380
75.691.089.026

114.524.942.399
(38.833.853.373)
0

53.157.843.421
48.683.664.980
80.219.935.403
(31.536.270.423)
0

4.321.928.354
4.883.364.720
(561.436.366)
1.878.870.858
2.703.478.177
(824.607.319)
2.110.196.350

4.474.178.441
4.883.364.720
(409.186.279)tg55
1.968.392.
2.703.478.17
(735.085.795)
19.303.991.556^^
UOOF

2.110.196.350
5.000.000

19.303.991.55
5.000.000

5.000.000

5.000.000

5.761.208.387
5.761.208.387

3.105.357.646
3.105.357.646

251.037.559.043

212.051.992.105


NGUON VON

C. NO PHAI TRA
1. No" ngan han
1. Phai Ira nguai ban ngan ban
_
2. Nguai mua tra tien truac ngan ban
3 .Thue va cac khoan phai nop nha nirac
4. Phai tra nguai lao dong
5. Chi phi phai tra ngan ban
•
6. Phai tra noi bo ngan ban

7. Phai tra theo tien do KH hop dong xay dung
S.Doanh thu chua thirc hien ngan ban
9. Phai tra ngan ban khac
10. Vay va no thue tai chinh ngan ban
1 l.Du phong phai tra ngan ban
12. Quy khen thuang, phuc lai
13. Quy binh on gia
14. Giao dich mua ban lai trai phieu Chinh phu
n. No dai han
1. Phai tra nguai ban dai ban
2. Nguai mua tra tien truac dai ban
3. Chi phi phai tra dai ban
4. Phai tra noi bo ve von kinh doanh
5. Phai tra noi bo dai ban
6. Doanh thu chua thurc hien dai ban
7. Phai tra dai ban khac
S.Vay va ng thue tai chinh dai han
9. Trai phieu chuyen doi
10. Co phieu uu dai
11 .Thue thu nhap hoan lai phai tra
12. Du phong phai tra dai han
13. Quy phat trien khoa hoc va cong nghe
D . V O N C H U S a HUtI
I. Von chii so hiru
1 .Von gop cua chu so hiju
- Co phieu pho thong co quyen bieu quyet
- Co phieu uu dai
2. Thang du von co phan
3. Quyen chgn chuyen doi trai phieu
4. Von khac cua chii sa huu

5. Co phieu quy(*)
6. Chenh lech danh gia lai tai san _
7. Chenh lech ty gia hoi doai
S.Quy dau tu phat trien
9. Quy ho trg sap xep doanh nghiep
10. Quy khac thugc \6n chu sa huu

Ma
S6
300

Thuyet
minh

310

311
312
313
314
315
316
317
318
319
320
321
322
323
324

330
331
33^
333
334
335
336
337
338
339
340
341
342
343
400
410
4J1
411a
411b
412
413
414
415
416
417
418
419
420

V07

V08

SO CUOI NAM
161.682.927.498
139.929.559.629
115.059.050.645
430.677.400
J.456.353.821
727.504.864

SO DAU NAM
127.146.537.658
108.393.097.482
90.780.714.935
511.353.545
2.396.511.585
6.186.510.356

V09

1.033.070.081
19.930.329.341

851.240.429
5.382.519.153

VIO

1.292.573.477

2.284.247.479

21.753.367.869

18.753.440.176

0
16.659.870.000

186.500.00
13.981.355.000

5.093.497.869
89.354.631.545
89.310.331.545
33.999.590.000
33.999.590.000

4.585.585.176
84.905.454.447
84.624.454.447
33.999.590.000
33.999.590.000

(320.000)

(320.000)

37.629.405.637

32.042.720.972

Vll

i


Ma Thuyet
S6
minh
1 l.Lgi nhuan sau thue chua phan phoi
421
- LNST chua phan phoi luy ke den cuoi ky truac '421a
- LNST chua phan phoi ky nay
421b
V12
12.Ngu6n von dau tu X D C B
422
IL Nguon kinh phi va quy khac
430
1.Nguon kinh phi
431
2.Ngu6n kinh phi da hinh thanh TSCD
432
TONG CONG NGUON VON
440
( 440 =300 + 400 )
NGUON V 6 N

K E TOAN TRtTonVG

SO CUOI NAM

SO DAU NAM

17.681.655.908

18.582.463.475

17.681.655.908

18.582.463.475

44.300.000
44.300.000
0
251.037.559.043

281.000.000
81.000.000
200.000.000
212.051.992.105

Da Lat, ngay 19 thang 01 nam 2016
TONG GIAM DOC

i

i

CONG H O A X A H O I CHIJ N G H I A VIET N A M
Doc Lap - TLT Do - Hanh Phiic
!

i

BAO C A OK E T QUA HOAT DONG KINH DOANH
Q U Y I V N A M 2015

CHI T I E U
1
1 .Doanh thu ban hang & cung cap dich vu

Ma
so
2
01

Thuyet
minh
3

!

Qui I V
Nam nay
4
132.641.935.805

Qui I V
Nam truac
5
140.563.642.102
730.886.590
139.832.755.512

2.Cac khoan giam tru doanh thu
3.Doanh thu thuan ve ban hang & cung
cap dich vu (10 = 01 - 02)
4.Gia von hang ban

02
10

VI.01

1.S30.121.672
130.811.814.133

11

VI.02

110.580.779.432

122.973.510.496

5.Lgfi nhuan gop ve ban hang va cung cap
dich vu ( 2 0 - 1 0 - 1 1 )

6.Doanh thu hoat dgng tai chinh
7.Chi phi tai chinh
-Trong do : Chi phi lai vay
S.Chi phi ban hang
9.Chi phi quan ly doanh nghiep
10.Lgi nhuan thuan t u hoat dong
K.doanh(30-20+(21-22)-(25+26))
11 .Thu nhap khac
12.Chi phi khac
13.Lgi nhuan khac (40-31-32)
14.T6ng loi nhuan K e toan truoc thue
(50=30+40)
15.Chi phi Thue T N D N hien hanh
16.Chi phi Thue T N D N hoan lai
17.Loi
nhuan
sau thul
TNDN
(60=50-51-52)
1 S.Lai CO ban tren c6 phieu
19.Lai suy giam tren c6 phieu

20

~207231.034.701

16.859.245.016

21
22

23
25
26
30

76.468.995
469.487.918
469.253.920
9.014.362.542
5.580.624.801
5.243.028.435

59.307.996
317.008.869
3] 7.008.869
8.045.854.123
3.740.056.239
4.815.633.781

229.117.614
3.262.626
225.854.988
5.468.883.423

763.210.428
5.081.087
758.129.341
5.573.763.122

674.411.659

1.406.568.246

VI.03
VI.04

31
32
40 ^
50
51
52
60
70
71

VI.05

4.794.471.764

4.167.194.876

1.410
1.410

1.226
1.226

Da Lat, ngay 19 thang 01 nam 2016

•i


BAO

CAP

KI:T

c m TIHU

QU^

H O A T DONC; K I N I I

O O A M I

NAM

2015

Ma

rhuyel

Qui [V

Qui IV

so

niinh

N a m nav

N a m Iruac

T

4

5

1

,1

l.uy ke nam 2 ' 0 5

[.uy ko nam 2014

6

7

1.1 )oan!i I h u ban ban i & c u n g cap d j c b \ i i

01

132.641.^4^15.805

140.563.642,102

489.725.750 199

2.Cac k h o a n g i a n i I r i d o a n l i I h u

02

1.830.121.672

730.886.590

5.447.650 355

2.50O.()9().144

J . D o a n l i thu thuiiii \C' Vint h a n j ; & c u n g ciip dicli vu (10=01-02)

10

VI.01

130.811.814.133

139.832.755.512

484.278.099 844

484.309.923.637

4 . ( i i a \ 6 i i hang ban

1 1

VI.02

110.580.779.432

122.973.510.496

420.382.095 932

422.324.75S.051

5.\n gop ve ba i hang va c u n g cap dich vu (20 = 1 0 - 1 1 )

20

20.231.034.701

16.859.245.016

63.896.003,912

61.985.165.586

6 . l ) o a ! i h l l u i h o a l tl(M g lai c h i n h

21

59.307.996

238.230 877

^15.974.407

7 , C h i p h i lai c h i i i h

22

469.487.918

317.008.869

1.591.106 851

460.429.392

23

469.253.920

317.008.869

-1 rong do : C h i phi

ai v a y

76.468.995

1.581.623.965

486.S10,()13.78I

45'S.242.

(hS3

X,( "hi p h i ban h a n g

25

V I .03

9.014.362.542

8.045.854.123

27.188.139.777

25.123,636.951

9 . C h i p h i q u a n ly do; n h n g h i e p

26

VI.04

5.580.624.801

3.740.056.239

15.723.672 055

14.142..^>76.514

dong K.doatih(30=20K21-22)-(25+26))

30

5.243.028.435

4.815.633.781

19.631.316,106

22.674.697.136

1 1. I h u i i l i a p k h a c

38

2 2 9 . 1 17.614

763.210.428

926.070 457

1.482.352.270

12,Chi p h i khac

32

3.262.626

5.081.087

8.246 758

71.001.21 1

40

225.854.988

758.129.341

917.823 699

1.411.351.059

14.1 o n g l o i n h u a n K c t o a n t r u o t t h n e ( 5 0 = 3 0 + 4 0 )

50

5.468.!fe3.423

5.573.763.122

20.549.139 805

24.086.048.195

15.Chi p h i r i u i c T N D N hicn hanh

51

6 7 4 . 4 1 1.659

1.406.568.246

2.867,483.897

5.503.5
1 6 . C h i p h i rhuL^ T N D N h o a n l a i

52

I T . l . o i n h u a n sau t l uc T N D N (60=50-51-52)

60

1 .S.I .ai CO ban I r c n c(

70

1.410

1.226

5.201

5.466

71

1.410

1.226

5 201

5-466

11).1 o-i n h i u i n t h u n i i l u h o a l

! 3 d . o - i n h u a n k h i i c (- 0

31-32)

phicu

1 9 . l . a i su> g i a n i i r c n co p h i e u

VL05

4.794,47L

764

17.681.655.908

4.I6ZI94.S76

Da i , a l . ngay 19 Uiang 01 nrim M)16
Kf-TOAN TRUONG

i()N(i (ilAM

DOC

18.582.463.475


C O N G T Y C O P H A N DlfOC

LAM DONG - LADOPHAR

Dia chJ: So 18 Ngo Quyen, Phirang 6, T p . Da Lat, T i n h L a m Dong.

BAO CAO LUU CHUYEN TIEN TE

j

(Theo phiro"ng phap gian ticp)

|

Quy4nam2015

l

i

Don v i ti'nh: V N D
STT

CHI T I E U

I

Liru chuyen tien tir boat dong kinh doanh

1

L o i nhuan triroc thue

2

Dieu chinh cho cac khoan

3

Ma

Quy4

Quy 4

so

nam 2015

nam 2014

01

5.468.883.423

5.573.763.122
I

- Khau hao tai san c6 dinh

02

- Cac khoan dir phong

03

- (Lai)/i6 chenh lech ty gia hoi doai chira thirc hien

04

- { L a i y i o tir hoat dong dau tir

05

(10.403.038)

(15.100.996)

- Chi phi Lai vay

06

469.253.920

317.008.869

L o i nhuan/ (16) tir H D K D trirffc thay doi von liru dong

08

8.100.134.620

7.267.298.215

- (Tang)/ giam Cac khoan phai thu

09

(7.760.048.584)

(11.107.621.443)

- (Tang)/ giam hang ton k h o

10

(15.358.084.112)

(5.867.815.330)

1 1

26.721.250.214

16.386.832.648

- (Tang)/ giam C h i phi tra truac

12

(2.518.152.667)

(2.206.990.068)

- Tien Lai vay da tra

13

(469.253.920)

(317.008.869)

- Thue thu nhap doanh nghiep da nop

14

(54.919.505)

(1.362.886.058)

- Tien thu khac tir hoat dong kinh doanh

15

508.679.792

267.185.244

- Tien C h i khac t u hoat dong kinh doanh

16

(542.680.788)

(514.270.000)

L u u chuyen tien thuan tu' hoat dong kinh doanh

20

- (Tang)/ giam cac khoan phai tra (khong ke lai vay phai
tra, thue thu nhap phai nop)

H

Lu'u chuyen tien tir hoat dong dau tu*

1

Tien chi de mua sam. xay dung TSCD va cac TS dai han khac

21

2

Tien thu tir thanh ly, nhucmg ban TSCD va cac TS dai han khac

22

3

Tien chi cho vay, mua cac cong cu n g ciia don v i khac

23

4

Tien thu hoi cho vay, ban lai cac cong cu n g cua dan vi khac 24

5

Tien chi dau tir gop von vao dom v i khac

25

6

Tien thu hoi dau tir gop von vac dan v i khac

26

7

Tien thu lai cho vay. c6 tuc va Igi nhuan dirge chia

27

Lvu

chuyen tien thuan tir hoat dong dau tir

30

2.172.166.317

233.998

8.626.925.050

(18.380.333.850)

1.391.786.366

(159.146)

2.544.724.339

(12.699.665.358)

15.100.996
(18.380.333.850)

(12.684.564.362)


COINJG T Y C O P H A N DlTOfC L A M D O N G -

LADOPHAR

Dia chi: So 18 Ngo Quyen. Phirang 6, T p . Da Lat, "Finh Lam D o n g .

BAO CAO LUU CHUYEN TIEN TE
«

(Theo phu-oTig phap gian tiep)
Quv4nam20l5
Dan v i tinh: V N D
STT

CHI

HI

TILL

Ma

Quy 4

Quy 4

so

nam 2015

nam 2014

LUU C H U Y E N TIEN TU HOAT DONG TAI CHINH

1

Tien thu t u phat hanh c6 phieu, nhan von gop cua

CSH

9

Tien chi tra von gop cho cac chu so huu mua lai c6 phieu

31

z

ciia doanh nghiep da phat hanh

32

3

Tien vay ngan han. dai han nhan dugc

33

24.980.929.34!

15.835.100.823

4

Tien chi tra ng goc vay

34

(18.681.382.028)

(10.374.043.315)

5

1 ien chi tra ng thue tai chinh

35

6

Co tuc, Igi nhuan da tra cho chu so huu

36

Liru chuyen tien thuan tir hoat dong tai chinh
IV
1

2

(193.522.039)

•

40

6.106.025.274

5.461.057.508

L U t J C H U Y E N T I E N T H U A N T R O N G K Y (20+30+40)

50

(3.647.383.526)

(4.678.782.515)

Tien va tu-oTig dirong tien dau ky

60

5.640.504.225

8.859.101.373

A n h hucmg cua ty gia hoi doai quy d o i ngoai te

61

233.998

159.146

1.993.354.697

4.180.478.004

Tien va tuffng diro'ng tien cuoi k y (50+60+61)

70

Lgp,ngciy
K e toan t r v o n g

CN. Trudng Thj Ngoc Hien

^

19

thang

01 nam 20J6

^ ^ n f i G i a m Doc

os; 9km %

TY^>
)ONG
?^^^

%

0


C O N G T Y C O PHAN DUOfC L A M DONG - L A D O P H A R

J

Dia chi: So 18 Ngo Quyen. l*huang 6, Tp. Da Lat, Tinh Lam Dong.
i

BAO C A O LlTU C H U Y E N T I E N T E

j

(Theo phu'O'ng phap gian tiep)

|

Nam 2015
Don vi tinh: V N D
STT

CHI T I E U

I

Ltru chuyen tien tir hoat dong kinh doanh

1

Loi nhuan triroc thue

2

Dieu chinh cho cac khoan

3

Ma
so

01

NAM 2015

NAM 2014

20.549.139.805

-

24.086.048.195

.

- Khau hao tai san c6 dinh

02

- Cac khoan dir phong

03

- {Lai)/16 chenh lech ty gia hoi doai chua thirc hien

04

- (Lai)/lo tir hoat dong dau tir

05

- Chi phi Lai vay

06

1.581.623.965

458.242.083

Loi nhuan/ (16) tu H D K D trircrc thay doi von Iiru dong

08

29.576.195.713

29.455.830.914

- (Tang)/ giam Cac khoan phai thu

09

(17.012.435.223)

(11.070.230.614)

- (Tang)/ giam hang ton kho

10

(27.570.368.027)

10.192.600.497

- (Tang)/ giam cac khoan phai tra (khong ke lai vay phai
tra. thue thu nhap phai nop)

11

44.339.093.756

- (Tang)/ giam Chi phi tra truoc

12

(4.930.764.143)

(2.274.913.402)

- Tien Lai vay da tra

13

(1.581.623.965)

(439.823.878)

- Thue thu nhap doanh nghiep da nop

14

(3.539.289.378)

(5.566.144.822)

- Tien thu khac tir hoat dong kinh doanh

15

4.528.097.578

332.000.000

- Tien Chi khac tir hoat dong kinh doanh

16

(1.042.713.477)

(324.000.000)

Lu'u chuyen tien thuan tir hoat dong kinh doanh

20

22.766.192.834

19.326.176.062

(31.953.140.672)

(33.818.650.950)

7.482.898.320

5.021.180.576

1
(938.448)
(37.466.377)

(108.701.492)

(979.142.633)

H
1

Lu'u chuyen tien tir hoat dong dau tir
Tien chi de mua sSm. xay dung TSCD va cac TS dai ban khac

21

2

Tien ihu lir thanh ly, nhuong ban TSCD va cac TS dai han khac

22

-

3

Tien chi cho vay, mua cac cong cu ng cua dcm vj khac

23

-

4

Tien thu hoi cho vay. ban lai cac cong cu ng ciia don vi khac

24

-

5

Tien chi dau tu^ gop von vao don vi khac

25

-

6

Tien thu hoi dau t\x gop von vao don vi khac

26

-

7

Tien thu lai cho vay. c6 tire va Igi nhuan dygc chia

27

75.278.153

108.701.492

30

(31.877.862.519)

(33.709.949.458)

Lu'u chuyen tien thuan tu* hoat dong dau tu*


c()\c; r\O

P H A N D I O'C L A M f ) O N ( ; - L A D O P H A R

[)ia chi: So 18 Ngo Quyen. Phuong 6. Tp. t)a Lat. Tinh Lam Oonu-

BAG CAO L U L CHUYEN TIEN T E
»

(Theo phuong phap gian tiep)

1

Nam 2015
Don vi tinh: V N D
STT

CHI T I E U

Ma
so

NAM 2015

NAM 2014

111 L U U C H U Y E N T I E N T U H O A T DONG T A I C H I M I
1
-)

Tien thu tCr phat hanh c6 phieu. nhan von gop ciia CSH

31

Tien chi tra von gop cho cac chu so hiru mua lai c6 phieu
cua doanh nghiep da phat hanh

32

-

:>

Tien vay ngan han, dai han nhan dugc

4

Tien chi tra ng goc vay

34

5

Tien chi tra ng thue tai chinh

35

6

Co turc. Igi nhuan da tra cho chu so hiru

36

(10.301.778.810)

40

6.924.546.378

L U t l C H U Y E N T I E N T H U A N T R O N G K Y (20+30+40)

50

(2.187.123.307)

(7.597.161.587)

Tien va tu'O'ng duffng tien dau ky

60

4.180.478.004

11.776.701.143

Anh Huong cua ty gia hoi doai quy doi ngoai te

61

Tien va tu'O'ng duo-ng tien cuoi ky (50+60+61)

70

Luu chuyen tien thuan tir ha^t dong tai chinh
IV
1

2

78.853.732.057

45.975.494.935

(61.627.406.869)

(27.834.850.782)

-

(11.354.032.344)
— 6.786.611.809

938.448
1.993.354.697

Lap, ngay 19 lhang

4.180.478.004

01

nam 2016


CTY CP D\J0C L A M DONG
LADOPHAR

MiusoB09-DN
(Ban hanh theo Thong liT so 200/2014/TT-BTC
ngay 22/12/2014 cua Bo Tai chinh)

BAN T H U Y E T M I N H BAO CAO T A I C H I N H

Nam 2015
1. Dac diem boat dong cua doanh nghiep
1. Hlnh thiJc sd hCu von: Cong ty Co phan. Trong do : Tong Cong ty Dau tu va kinh doanh von
Nha nUtlc scf hiJu 31,87% vo'n dieu le
• • 2. Linh vi/c kinh doanh: San xuat va kinh doanh thuo'c chCTa benh cho nguftfi
3. Nganh nghe kinh doanh: San xuat va kinh doanh thuoc chiJa benh cho ngifdi
4. Chu ky san xuat kinh doanh thong thu'dng: 01/01 den 31/12
5. Dac diem boat dong cua DN trong nam tai chinh c6 anh hift^ng den bao cao tai chinh:
Nam 2015 diCa vao boat dong nha may san xual Tra thao diTdc va nha may chiet xuat cao
difdc lieu tai Khu cong nghiep Phu Hoi - DiJc Trong
6. Cau true doanh nghiep
- Danh sach cac dPn vi tri/c thuoc hoach toan phu thuoc
a. Chi nhanh TP Ho Chi Minh
b. Chi nhanh TP Ha Noi
c. Chi nhanh DiJc Trong
d. Chi nhanh Bao Loc
e. Chi nhanh Cat Tien
7. Tuyen bo've kha nang so sanh thong tin tren Bao cao tai chinh: so sanh difdc
I I . Ky ke' toan, dofn vi tien te siJ dung trong ke toan
1. Nien do ke toan (bat dau tijf ngay 01/01 ket thtic vao ngay 31/12)
2. Ddn vi tien te suf diing trong ke loan: Tien dong Viet Nam
I I I . Chuan mtfc va Che dp ke toan ap dung
1. Che do ke loan ap dung : He Ihong Ke loan Doanh nghiep.
2. Tuyen bo've viec tuan thu chuan mUc Ketoan va Che dp ke'loan
3. Hlnh thu'c ke loan ap dung : Chu'ng tiJf ghi so
IV. Cac chinh sach k e t o a n ap dung
1/ Nguyen tac ghi nhan cac khoan tien va cac khoan ttfc^ng difdng tien: lien mat, lien gu'i ngan
hang, lien dang chuyen
i
- Tien mat ghi nhan: Thu, chi khi c6 phieu thu, chi va co bao cao ton quy tien mat hang ngay

2/Nguven tac ghi nhan hang ton kho:
- Nguyen tac ghi nhan hang ton kho: hang ton kho 6\Siic ghi nhan theo gia go'c
- PhUctng phap tinh gia tri hang ton kho: Theo gia thifc tedich danh
- PhUting phap hach toan hang ton kho: Ke khai IhUdng xuyen
- Phu*(Jng phap lap dif phong giam gia hang ton kho: Hien nay chu*a lap dif phong hang tonkho
3/ Nguyen tac ghi nhan va khau hao TSCD va bat dong san dau tU": Khau hao TSCD du'cic tinh
theo phu'Ong phap dUdng thang.
- Nguyen tac ghi nhan TSCD hiJu hinh: theo nguyen gia ghi tren Hoa ddn, va cac chi phi hinh
thanh TSCD Iheo qui dinh Nha n\i6c
- PhUUng phap khau hao TSCD hiTu hinh: theo phiTdng phap dUcJng thang.


- Nguyen tac ghi nhan TSCD v6 hinh: dat tai Hoa Ninh. Bao Lam, DiJc Trong, Cat Tien,
Lam Ha: gia tri dUdc tinh theo tien mua dat va thue trUdc ba; phan mem ke toan: theo nguyen
gia ghi tren Hoa ddn
- Phu'dng phap khau hao TSCD vo hinh: theo phiTOng phap du'dng thang.
'
- Nguyen tac ghi nhan bat dong san dau tU: tien dau ttT xay difng da du'dc quyet toan va xuat
HDGTGT
- Phu'dng phap khau hao bat dong san dau tif: Tinh khau hao TSCD theo phufdng phap diTdng
thang.
I
4/ Nguyen tac ghi nhan cac khoan dau tu" tai chinh:
. . . .
- Cac khoan dau tu* vao Cong ty con, Cong ty lien ket, vo'n gop vao cd sd kinh doanh dong
kiem soat: Khong c6
i
- Cac khoan dau tu" chu*ng khoan ngan han: Khong co
i
- Cac khoan dau tiT ngan han, dai han khac: Dau tiT co phan vao Cty CP Y DP Viet Nam.

- PhUdng phap lap du* phong giam gia dau tu*: Khong co
6/ Nguyen tac ghi nhan va von hoa cac khoan chi phi di vay: theo gia tri thifc te
7/ Nguyen tac ghi nhan va von hoa cac khoan chi phi khac
- Chi phi tra tru'dc : la khoan tien da tra cho cac khoan chi phi da bo ra trong nam nhufng
phai phan bo cho nhieu nam
- Chi phi khac : Khong co
I
8/ Nguyen tac ghi nhan chi phi phai tra.
!
Cac khoan phai tra phai nop ngan han gom : '
!
'
+ Bao hiem xa hoi, kinh phi cong doan
+ Phai tra phai nop khac : Tien thue nha, va cac khoan phai tra khac. Can ciJ vao
'
chu'ng tu* phai tra da phat sinh trong ky nhu'ng chiTa chi tra
9/Nguyen tac va phtfdng phap ghi nhan cac khoan du* phong phai tra khac : Khong co
lO/Nguon vo'n chu sd hifu:
i
'Nguyen tdc ghi nhan von dau tw cua chu sd huu: Vo'n dau tu" chu sd hiJa la vo'n dieu le
Cong ty gom 3.399.959 co phieu, menh gia m6i co phieu la lO.OOOd hinh thanh von dau tU*
chu sd hu"a tu-dng u-ng vdi 33.999.590.0()0ddng
-Nguyen tac ghi nhan chenh lech danh gia lai tai san : Khong co
-Nguyen tac ghi nhan chenh lech ty gia: Khong co
-Nguyen tac ghi nhan Idi nhuan chUa phan pho'i: Lay tong doanh thu trijf tong chi phi (bao
gom ca gia vo'n) tru" thue TNDN phai nop
1 l/Nguyen tac va phu'dng phap ghi nhan doanh thu
-Doanh thu ban hang: Doanh thu du'dc xac dinh bang gia tri hdp Iy(gia ban chUa co thue
VAT), cac khoan da thu difdc hoac se thu du'dc sau khi trtjf (-) cac khoan chie't khau thu'dng
mai, chiet khau thanh toan, giam gia hang ban va gia tri hang ban bi tra lai

-Doanh thu cung cap dich vu: Du'dc ghi nhan khi dam bao la Doanh nghiep nhan du'dc Idi
ich kinh te tiY giao dich va the hien bang viec ban hanh Hoa ddn de ghi nhan giao dich do
-Doanh thu boat dong tai chinh: Lai tien gdi Ngan hang, Co iHc dtfdc chia tCf co phieu cua
Cty Co phan Y DUdc pham Viet nam.
i
12/Nguyen tac va phu'dng phap ghi nhan chi phi tai chinh:
\
Toan bo tien tra lai vay Ngan hang ve vay vo'n
I
13 /Nguyen tac va phu'dng phap ghi nhan chi phi thue'thu nhap doanh nghiep hien hanh:


Can cu" vao tong Uli nhuan ke toan nhan ti le thue TNDN hien hanh: 22% trCr so thue'
TNDN dUdc miem giam do dau tifmcf rong tai Khu cong nghiep Phu Hoi-Du'c Trong
(Luat so 32/2013/QH 13 sifa doi, bo sung mot so' dieu ciia Luat thue Thu nhap doanh nghiep)
14/ Cac nghiep vu dtf phong rui ro ho'i doai : Khong co
15/ Cac nguyen tac va phu'dng phap ketoan khac : Khong co
|
V. Thong tin bo sung cho cac khoan muc trinh bay trong Bang can doi ke toan
STT
01

So cuoi ky

Chi tieu
Tien va cac khoan ti^cfng di^ofng tien
- Tien mat
- Tien gijfi ngan hang

1.993.354.697

464.850.000
1.528.504.697

So dau nam
4.180.478.004
114.633.000
4.065.845.004

02

Cac khoan phai thu ngdn ban
- Phai thu khach hang
- Tra tru'dc cho ngu*di ban
- Cac khoan phai thu khac

63.822.135.198
60.530.238.042
514.874.230
2.777.022.926

59.610.191.572
56.338.663.693
268.533.003
3.002.994.876

03

Hang ton kho
- Hang hoa
- Hang dang di diCdng

- Hang guCi di ban
- Nguyen lieu
- Bao bi
- Nhien lieu
- Cong cu, dung cu

95.453.776.173
77.593.910.428
5.290.744.989
11.156.213
8.639.603.072
3.567.175.645
197.460.223
153.725.603

70.708.737.524
57.757.105.118
1.335.672.990
10.885.000
7-295.230.720
3.909.069.804
106.122.337
294.651.555
1

4/ Tang, giam tai san co' dinh hiJu hinh
KHOAN M U C

NHA

C I J A V A T

KIEN

T R U C

1/ Nguyen gia TSCD hffu hinh
So'dif dSu nam
36 288 034 480
14.880.081.233
Mua trong ky

M A Y M O C
THIET BI

PTIEN V TTAI
T R U Y E N

D A N

TB V A N
PHONG

T O N G

C O N G

36 423 952 756
19.424.925.763

7 132 358 393

375 589 774

80 219 935 403
34.305.006.996

55.848.878.519

7 132 358 393

375 589 774

114.524.942.399

18 674 794 887
4.545.086.388

2 894 235 241
648.133.304

307 088 118
63.774.086

31 536 270 423
7.297.582.950

T . ly nhiTdng ban
Giam khac

So'drfcuoi ky
51.168.115.713
I I / Gia tri hao mon luy ke
Sd'dau nam
9 660 152 177
Khau hao nam
2.040.589.172
Tly nhUctng ban
Giam khac

So'drf cuoi ky
11.700.741349 23.219.881.275 3.542368.545 370.862.204 38.833.853373
111/ Gia trj con lai
17 749 157 869 4 238 123 152
68 501 656 48.683.664.980
T^i n g a y d a u n a m
26.627.882.303
4.727.570 75.691.089.026
Taingay31/I2/15
39.467.374.364 32.628.997.244 3.589.989.848
* Nguyen gid TSCD hUu hinh dd het khau hao nhung van cdn sii dung: 17.237.428.315d


5/ Tang, giam tai san co'dinh v6 hinh
Khoan muc

Quyen si^

Phan mem
Ke toan

Ban quyen

4 487 733 920

139 730 800

255 900 000

4 883 364 720

4 487 733 920

139 730 800

255 900 000

4 883 364 720_

120 180 471

139 730 800

149 275 008

409 186 279

85.300.001

152.250.087

234.575.009

561.436.366

4.334.078.401

63.974.989

4.512.240.968

4.300.603.363

21.324.991

4.321.928.354

dung Dat

Tong cong

ITNg gia TSCD v6 hinh
So dii dau nam
Mua trong ky
So dif cuo'i ky
II/G.tr| hao mon luy ke
So du'dau nam
Khau hao trong ky
So di/ cuoi ky

66.950.086
187.130.557

139 730 800

III/G.tri con lai TSCD
Tai ngay dau nam
Tai ngay cuoi ky

* Nguyen gid TSCD v6 hinh dd het khau hao nhUng van cdn svt dung: 293.494.577d

STT
07

08

09

10
11

Chi tieu
Phai tra ngUcTi ban va ngU'cfi mua tra tien trrfdc

So cuoi ky
115.489.728.045

- Phai tra ngifdi ban
1_15.059.050.645
- NgUdi mua tra tien trifdc

430.677.400
Thue va cac khoan phai nOp Nha^nrfdc
1.456.353.821
- Thue' gia tri gia tang
361.373.278
- Thue thu nhap doanh nghiep
674.411.659
- Thue thu nhap ca nhan
420.568.884
Cac khoan phai tra, phai nop ngan han khac
1.033.070.081
- Kinh phi cong doan
174.550.233
104.199.284
- Co ti^c phai tra
754.320.564
J- Cac khoan phai tra, phai npp khac
Quy khen thU<5rng, phiic Itfi
1.292.573.477
Quy phat trien khoa hoc cong nghe
____
5.093.497.869
- Quy phat trien KHCN con lai chita suf dung
65.195.400
- Gia tri con lai cua TSCD hinh thanh tu" Quy phat
5.028.302.469
trien KHCN

So dau nam
91.292.068.480

90.780.714.935;
511.353.545^
2.396.511.585,
260.704.510„^
L346.217.140R
789.589.93^
851.240.429
180.762.853_
104.199.284
566.278.292
2.284.247.479
4.585.585.176
1.298.195.400
3.287.389.776


121 Von chu set hiJu
Noi dung
Vo'n dau ti/cua
chu scf hiJu
So'dau nam2015
33.999.590.000
Phat sinh
So du* cuoi ky
33.999.590.000
IX.
STT
01

02

03
04
05

Co phieu
quy
(320.000)
(320.000)

Quy dau tu* phat
trien
32.042.720.972
5.586.684.665
37.629.405.637

LOi nhan chiTa phan
phoi
18.582.463.475
17.681.655.908
17.681.655.908

Thong tin bo sung cho cac khoan muc trinh bay trong Bao cao ket qua boat dong kinh
doanh nam 2015 (DVT : VND)
Chi tieu
Nam 2015
Nam 2014
Doanh thu ban hang va cung cap dich vu
484.278.099.841
484.309.923.637
- Doanh thu ban hang

483.373.392.564
483.807.941.827
- Doanh thu cung cap dich vu
904.707.277
501.981.810
Gia von hang vo'n
420.382.095.932
422.324.758.051
- Gia von hang hoa
420.382.095.932
422.324.758.051
Chi phi ban hang
27.188.139.777
25.123.636.951
Chi phi quan ly doanh nghiep
15.723.672.055
14.142.376.514
Thue thu nhap doanh nghiep
- Lgi nhuan ke toan truac thue
20.549.139.805
24.086.048.195
- Thul TNDN
2.867.483.897
5.503.584.720
- Chi phi thue TNDN phai nop
17.681.655.908
18.582.463.475
Da Lat, ngay 19 thang 01 nam 2016

i

j


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LADOPHAR®
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Xiie

leNgoQuySn, P.6,TP.DaL9t
- Teh (063) 3 824 167 - 3 832 020
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CONG HOA XA HOI CHU NGHIA VIET NAM
Opc lap - TLT do - Hanh phuc

i

Da Lat, ngay 19 thang 01 nam 2016

S6:
/LDP
(V/v: Gidi trinh chenh lech LNSTso vai ciing ky)

Kinh siri:

-UY

BAN CHLTNG K H O A N N H A

NlTOC

(SSC)

- S O G I A O D I C H CHLTNG K H O A N H A NOI (HNX)

Cong ty Co Phan Dugc Lam Dong - Ladophar xin giai trinh ve chenh lech Igi
nhuan sau thue cua Bao cao tai chinh quy IV nam 2015 so voi Bao cao tai chinh quy
IV nam 2014 voi nhiing ly do nhu sau :
Ngi dung

Bao cao tai chinh
nam quy IV nam
2015

Bao cao tai chinh
nam quy I V nam
2014

Chenh lech

i

5.468.883.423

5.573.763.122

-104.879.699

Thue thu nhap DN

674.411.659

L406.568.246

-732.156.587

Lgi nhuan sau thue

4.794.471.764

4.167.194.876

627.276.888

Lgi nhuan truac thue

+ Lgi nhuan truac thue giam : 104.879.699d. Nguyen nhan : chi phi ban hang, chi phi
quan ly, chi phi lai vay tang
+ Thue thu nhap doanh nghiep giam : 732.156.587d. Nguyen nhan : cong ty dang
huang uu dai thue do dau tu ma rong

-

Do do lgi nhuan sau thue tang
Cong ty Co Phan Dugc Lam Dong - Ladophar kinh trinh .
a : 6 N G G I A M D O C ok

Noi n h a n

- Nhu tren :
- Ltru TCKT, HCNS