Báo cáo tài chính công ty mẹ quý 3 năm 2015 - Công ty Cổ phần Nafoods Group

NG TY CO PHAN NAFOODS GROUP

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4Z Xguy6n C6nh Hoan, P. Qu6n Bdu, TP. Vinh, T. NghQ

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tii chinh gifra ni6n dd
k6t thric ngity 3010912015

86o c6o

gAo cAo cua na.N TONG GIAM DOC
Ban Tdng Gi6m d6c Cdng ty C6.phAn NAFOODS GROUP trinh bdy b6o c6o cria minh
chinh gifr'a ni6n
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b6o c6o tdi

Khii qu6t chung vil C6ng ty
Cdng ty C6. phAn. NAFOODS GROUP (sau dAy gAi t?t ld "C6ng ty") dugc 56'KC hopch vd DAu tu tinh
Ngh0 An c6p Gi6y chring nh4n ddng k! kinh doanh s6 Zg00ZZel75 ldn dAu ngdy 29 th6ng 06 ndm 2010
vd ddng ky thay d6i lAn thri 8 ngdy 27 thdng 05 nam 2015.

Tru s6'chinh: SO +Z Nguy6n Cinh Hoan; phud'ng Qu6n Bdu; thdnh ph6 Vinh; tinh NghQ An.
V6n di6u 16: 300.000.000.000 d6ng.
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k6t thric ngdy 30109/2015

C6c thdnh vi6n Ban T6ng Gi6m dOc bao gdm:

Ong Nguy0n M4nh Htrng

ThiMinh

Tdng Girim cl6c

ChAu

Ph6 Tdng gi6m cl6c

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Ph6 TOng giSm tl6c

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chinh gifra ni6n iIQ

Ban T6ng Gi6m d6c Cdng ty chiu tr6ch nhipm v6 vi6c lpp b6o c6o tdi chinh ph6n 6nh trung thgc, hgp lyi
tinh hinh tdLi chinh, ktSt qui hopt dQng kinh doanh vd tinh hinh luu chuytin ti6n t0 cria Cdng ty cho giai
do4n k6 to6n tir ngdy 01/01/2015 d6n ngiry 3010912015. Trong qu6 trinh 16p b6o c5o tdi chinh gifra ni6n
d0, Ban T6ng Gi6m d6c Cdng ty khing dinh nhfrng vAn dO sau d6y:

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LUa chon c6c chinh s6ch k6 toAn thich h-op vd 6p dpng c6c chinh s6ch ndy mQt c6ch nhAt qu6n;
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LAp vd trinh biy c5c b6o c5o tdi chinh hqp nh6t gifra ni6n dQ tr6n co so tu6n thri c6c chuAn mgc
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C6ng ty ti6p tpc hopt dQng vd thgc hiQn kti hopch s6n xu6t kinh doanh cria minh trong n6m tdi
chinh ti6p theo;
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thpc, hop ly tqibht cu thcyi dii5m nio vd dim b6o.ring b5o c5o tdi chinh hqp nh6t gita ni6n dQ
tuAn thir c6c quy dinh hiQn hdnh cria Nhd nu6'c. Ddng thd'i c6 tr6ch nhiQm trong viQc b6o d6m an
toin tdi s6n cfia C6ng ty vd thgc hi6n c5c biQn phdp thich ho.p di5 ngdn ch{n, ph6t hiQn c6c hdnh

vigian lpn vd cicvi ph4m.kh6c;
tir ngdy k6t thric lcj,ktS to6n gifra ni6n d0 dCn ngdy l{p B6o c6o tdi chinh, chring tdi khing
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rlinh rang ngoAi sg ki6n ph6t sinh sau n6m tdi chinh n6u tr6n, kh6ng ph6t sinh bat ki mQt sg
ki6n ndo c6 thil 6nh hu6ng d6ng k6 dt5n c6c th6ng tin tl6 clugc trinh bdy trong B5o c5o tdi chinh
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Ban T6ng Gi6m d6c C6ng fy cam k6t ring b6o c6o tdi chinh d5 phAn 5nh trung thgc vd hqp l;i tinh hinh
tdi chinh cria C6ng ty tpi thoi clii5m ngdy 30 th5ng 09 ndm 2015,k€t qui ho4t elQng kinh doanh vi tinh
hinh luu chuy6n tGn tQ cho ndm tdi chinh kt5t thfic cirng ngdy, phn hqp v6i chuAn mgc, ch6 d0 k6 toSn
ViQt Nam vd tuAn tht c6c quy dlnh hign hinh c6 li€n quan d6n vipc lflp vd trinh bdy b6o c5o tAi chinh.
Vinh,

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86o c6o

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CONG Ty CO PHAN NAFOODS GROUP
SO +Z Nguy6n CAnh Hoan, P. Qu6n Bdu, TP. Vinh, T. NghQ

An

tii

86o c6o
kt5t

chinh giira ni6n tIQ
thric ngity 3010912015

sAo cAo LUU cHuynN rrnN Tp GrfA NrEN Eg
(Theo phwong phrip gittn fiAp)
Qfy III Nlm 2015

Eon vi tfnh: VND
ME

Chi ti6u

A

so

I. Luu chuy6n tidn tir holt ilQng SX-KD
l.Lqi nhuQn trtbc thui
2" Eiiu chinh cho ctic khodn

Lfiy k6 tir tl6u nflm tl6n
NIm nav
3.151.087.268

- Kh5,u hao TSCD vd BDSDT

2

cui5i

quf

Nim trufc
24"386.285.671

s29.629.489

1

.269.997 .584

- C6c khoin dy phong

J

s30"s19.248

- Lai, l5 tu'hoat rl6ng clAu tu

5

(7.702.208.363)

(2"122.082.97s)

- Chi phi ldi vay

6

3.543.079.215

1.331.257.801

3.Lqi nhuQn til hogt etQng kinh doanlr
trwbc tltay il6i vdn lwu ilQng

B

3.0s2.106.8s7

24.865"4s9.081

9

(20.63 s.866.8s3)

(37 .59s.706.859)

- Tdng, gi6m c6c

khoin phii thu
).

tl2.st4)

- Tdng. giam hang torr kho

t0

921.621.366

- Tang, gi6m c5c khorin phAi tr6 (kh6ng kC
ldi vay phhitrl, thu6 thu nhfp phAi ngp)

11

(1.246.186.464)

22.067 .273 ^451

tri

12

s2.0s9.2s0)

12.952.041

- Tang gi6m chi phi

tru6c

(7

(6.3 86.

l3

- Tdng giAm chfi'ng khodn kinh doanh

14

(3.s43.079.21s)

(

r.33 r.2s7.801)

15

(9ss"460.2e4)

(

1

16

2"091.280.745

17

(3.969.167.26t)

20

(27.128.691.1 14)

542.886.207

1. Ti6n chi mua s6m, x6y dr,rng TSCD vd
c6c tdi sAn ddi h4n kh6c

21

(2.s24.330.381)

(6"r01 713.138)

2. Ti6n thu tir thanh lyf, nhuo" ng b5n TSCD
vd c6c TS ddi h4n kh6c

22

19.174.870.000

3. Ti6n chi cho vay, mua c6c c6ng cp
cira don vi kh6c

23

(336.146.182.60s)

24

t7 t.326.352.830

25

(9s.7 s2"s29.361)

27

4.334.543.986

- Ti6n ldi vay

ddtrtt

- ThuiS thu nh{p doarrh nghiOp d5 nQp

-Ti6n thu kh6c tir hoat clQng sAn xu6t kinh
doanh

-Tidn chi kh6c

til hopt
doanh

Lnu chuyin fiin thuiin tir ttogt

ctQng sdn

xufrt kinlt doanlt

II. Luu chuy6n ti6n tir ho4t

tlQng tlflu

tu

no"'

4.Ti6n thu h6i cho vay, b6n lai ciic c6ng cy
no- c[ra don

vf khSc

- -.;. ,

,).

5" Ti6n chi d6u

tu gop v6n vao do'n v! khac

7" Ti6n thu l6i cho vay, c6 tirc vd
dtto-c chia

lo.

.089.660.798)

inhufln

2.122.082.975


cONc rY co puAN NAFooDS GRoUP
SO +Z

Lru

86o c6o

Nguy6n Cinh Hoan, P. Qu6n Bdu, TP. Vinh, T. NghQ An

fiin thufrn

chuydn

tir hogt dQng ildu

tW

III. Luu chuy6n ti6n tit ho4t

ilQng

k6t

tii

chinh giiia ni6n iIQ
thtc ngiry 3010912015
(3.e7e.6s0.163)

30

(239.s87.27s.ss 1)

3l

196.000.000.000

JJ

150.t44.781.641

67.694.642.903

34

(97 .696.61s.193)

(67 .sgs.239.423)

tii

chinh
l.Ti6n thu tir ph6t hdnh c6 phit5u, nhfn v6n
g6p cria chfi s6'hfr'u

3. TiAn thu til cli vay
,
.
a
4. -,:.
llen tra ng goc vay
5. Ti6n chi
6. C6 tric,

tri

lo.

no- thu6

tdi chinh

i nhupn dd

tri

35

cho chri sd hfi'u

36

Luu chuyin tiin thuLn fu hogt ilQng tdi
chInh

Luu chuy6n tidn thuAn trong kj,(50=
20+30+40)
Tidn vi tuong ducrng ti6n dflu k)
Anh hu6ng cria thay aOi 6i gia ho5i do6i
-;,
quy dol
ngoal t9

248.448.166.454

99.403.484

50

(18.267.800.191)

(3.337.340.476)

60

21.359.746.729

4.045.483.927

6t

.

Tidn vi tuong tlutrng ti6n cuiSi
(70:50+60+61)

40

t
'70

3.089.691
711.233.148

3.091.946.s38

r(

)
A

LQp, ngdy

Ngudi

lip

bi6u

KG

thdng

/,1

ndm 2015

Gi6m tli5c Yl'!'7

toin trvirngg,

ffi
=l

CONG TY
co rrrAnt
c6

ll*
Duong ThiThanh Huydn

lL

(N"

Nguy6n Thi Trang

M4nh Hing

I
(

,l

CONC ry CO pUAN NAFOODS GROIIP
56 47 Nguy6n Cinh Hoan, P. Qu6n Bdu, TP. Vinh, T. NghQ

An

86o c6o tiri chinh giira ni6n tIQ
ki5t thric ngity 3010912015

BAN THUyBT urnT r nAo cAo rAI cHiNH GrIIA NrtN Do
Quf III Nim 2015

I.

D{c tli6m ho4t tlQng cria doanh nghiQp

t- I{inh

thrbc s0

hiru viin

C6ng fy CO phAn NAFOODS GROUP (sau clAy g1i tht lir "C6ng ty") duoc Sd K6 hoach vd DAu tu tinh
Nehe An cip gi6y chri'ng nh4n tlSng klf kinh doanh sOZgOOnelT5 lAn dAu ngdy 29 thing06 n6m 2010
vd Ddng kj thay ddi l6n thir'8 ngdy 27 thhng 05 n6m 2015.

Tru sd chinh: S6 4Z Nguy6n Cinh Hoan; phudng Qu6n Bdu; thdnh ph6 Vinh; tinh NghQ An.
V6n di6u lQ: 300.000.000.000 cl6ng.
Ccv c6u v6n cli6u le:
cO c6ng g6p

Ong Nguy6n Mpnh

v5n

sti

Hing

tien

Ti 19 (%)

75.000"000.000

Bd Phan Thi Minh ChAu

14"400"000.000

2r0.600.000.000

D6ituo.'ng kh6c

c0rg

300.000.000.000

25,0

,1,8

70,2
100,0

i
',
,l

)
,l

2. Linh vgc kinlr doanlt

I

- XAy dung, thuong m4i vd dich vu.

;

3. Ngiinh ngni kinh rlounh:

-

B5n bu6n thyc phAm;

X6y dr,rng nhd c6c lo4i;

X6y dgng c6ng trinh duong s6t vd dud'ng

bQ;

.!

Li,p d{t h0 thdng xAy dsng kh6c;
B5n bu6n n6ng, lAm sAn nguy6n li6u ( trir g5, tre, nfa ) vd dQng vpt s6ng;
HoAt ddng xAy dqng cl,uy6n dung kh6c;

Chi ti6t: XAy dqng c6ng trinh c6ng nghiQp, thiry lgi;

-

ChAn nu6i kh6c;

Chi titlt: Chdn nu6i bo sira vd c5c gia sirc khSc;

-

B5n bu6n t6ng hqp

Chi titit: Mua biin gi6ng cAy tr6ng, vAt nu6i;

-

I(inh doanh bAt agng sin, quydn sri dung rl6t thu6c chri so' hfr'u, chri sil dung hoac di

tlrue;

-

B6n budn m6y m6c, thi6t bi vd phu tung m6y kh6c;
S6n xu5t phan b6n

ChO bi6n vd bAo

vi

ho.'p ch6t

ni

to-;

quin rau quA;

SAn xu6t kh6c chua duo.'c ph6n vdo clAu;

Chi titit: SAn xu6t ch6 phAm sinh hgc


CONG Ty CO PIIAN NAFOODS GR0UP
S6 +Z XguySn CAnh Hoan, P. Qu6n Bdu, TP. Vinh, T. NghQ

-

An

B6o c6o tiri chinh gifra ni6n ilQ
t
ttlic

ngity 3010912015

Dich vu h5 trcr li6n quan d6n qu6ng b5 vd td chilc tua du lich;

Chi ti6t: Kinh doanh du lich sinh th5i, du lich nghi du6ng, khu Resort

-

Bdn bu6n tl6 u6ng;
S6n xu6t rugu vang;

Sin xu6t cl6 u6ng kh6ng c6n, nu6'c kho5ng;

-:
Trong trgt, chdn nu6i h6n

ho.

p;

B6n bu6n cl6 dung kh6c cho gia dinh;

Sin xu6t dAu. md dQng, thgc vft;
Dich vq luu tni ngin ngdy;
B6n bu6n chuydn doanh khSc chua clugc phAn vdo d6u;

Chitii5t: Mua b6n phAn b6n

-

Hoat ilQng dich vU trdng trgt;

Xfi'l1i dU liQu, cho thu6 vd c6c ho4t clQng lien quan;
^i
Cong
thong tin:

Hoat ddng viSn th6ng kh6c.

II. K] kO toin, don vi tidn tQ sfr dgng trong k6 todn:
- Kj,k6 todn ndm eira C6ng ty bdt d6u tir ngdy 01/01 vd k6t thric vio ngdy 3lll2hirngndm.
-.,

III.

.

Do-n

L

vi ti6n

tQ

st'dsng trong ghi ch6p k6 to6n ld d6ng ViQt Nam (VND).

ChuAn mgc vh Ch6 dO kti to6n 6p dgng

1.ChO tIQ k6

toin 6p dgng:

ty 6p dung Che d9 kti torin doanh nghiQp ban hdnh theo Th6ng tu s6 200120141TT-BTC

ngdy
ZZttZtiOt+ veuigc hu6ng d6n ChC dq-k6 toan poan"h nghiep v.d c6c Quyet dinh ban hdnh chu6n muc kti
to6n ViQt Nam, c6c Thdng tu hu6ng d6n, sfra ddi, bd sung chuAn muc kti to6n ViQt Nam do B0 Tdi chinh
ban hdnh c6 hi6u lr,rc rlt5n tho'i clii5m kt5t thirc ni6n d0 kt5 to6n lap b6o c6o tdi chfnh ho.p nhd,t gita nien dQ

C6ng

ndm.

2. Tuy6n bii vG viQc tuAn thri chuAn mr,rc k6

tofn vir cne Ag k6 toin

C6ng ty il6 6p dung c6c chu6n mqc k6 to5n ViQt Nam vd c6c vdn bin hu6'ng d6n chuAn mgc do Nhd
nu6'c d6 ban hdnh. Cdcbfn c6o tdi chinh hqp nh6t gita ni6n dQ tluo. c l{p vd trinh bdy theo dring mgi quy
dinh cLia tilng chu6n mq'c, th6ng tu hu6'ng d6n thuc hi6n chuAn muc vd ctrt5 A9 k6 to6n hien hdnh danghp
dr,rng"

J. Hinh thri'c sd k6 torin rip dgng
C6ng ty 6p dpng hinh thri'c s6

IV.

C6c chinh sich kti

1. Nguy6n

l.l"

kt5

to6n: Tr€n m6y vi tinh.

tofn 6p dgng

tic ghi nhfn cfc khoin tidn vi

Nguy6n

1.2. Nguy6n

c6c

tic ghi nhfln cfc khoin ti6n
tic ghi nhfln cdc khof,n tidn vi

khoin tuong tlucrng tidn:

tucrng tlucrng tidn


CONG TY CO PHAN NAFOODS GROUP
Si5 4Z fguydn CAnh Hoan, P. Qu6n Bdu, TP. Vinh, T. NghC An

86o c6o

tii

chinh giira ni6n

tIQ

k6t thirc ngiry 3010912015

Ti6n vd c5c kho6n tuong ducrng ti6n g6m: ti6n m[t, tiAn gr}'i ngAn hdng, tiAn rlang chuyrin vd c6c kho6n
tu kh6ng qu6 03 th6ng c6 khi ndng chuy6n aOi A6 ddng thdnh ti6n vd kh6ng c6 nhi6u riri ro trong
chuyiSn AOitnann ti6n kO tii ngdy mua khoAn dAu d6 tpi thoi di6m brio c5o
dAu

tic ghi nhfln

2. Nguy6n

hirng t6n kho:

tin kho: Hdng t6n kho tlugc tinh theo gi6 gdc. Truong hqp gi6 trl thuAn
c6 th,5-ths'c hiQn cluo.c th6p hon gi5 g6c thi phAi tinh theo gi6tri thuAn c6 thti thgc hiQn cluo.c. Gi6 g6c
hAng tdn kho bao g6m chi phi mua, chi phi ch6 Ui6n vd c6c chi phi li6n quan tr.uc tit5p kh6c ph6t sinh di5
c6 duo. c hdng tdn kho o dia clir5m vd trang th5i hien tai.

2.1. Nguy1n tiic ittinh giti hdng

Gi6 g6c cta hdng t6n kho mua ngohi bao g6m gi6 mua, cdc lo4i thut5 kh6ng duo. c hoAn l4i, chi phi vpn
chuy6n, btic x6p, b6o qu6n trong qu6 trinh mua hdng vd c6c chi phi khdc c6 1i6n quan truc ti6p d6n vi6c
rnua hdng t6n kho.
2.2. Phmrng phtip xtic ctlnh giri tr! hdng

phu'o'ng ph5p nhpp tru6'c xu6t tru6c.
2.3. Phtxrng ptttip trgch totin hdng
liach to6n hdng t6n kho.

tin kho: Gi6 tri hdng t6n kho cudi kj, duo. c x6c
tin kho: C6ng ty 6p dung phuor,g ph6p kO khai

thuong xuy6n d6

2.a. Lgtp dry phitng gidm giti hdng fin kho: Dg phdng gihm giit hdng t6n kho duo" c l4p vdo thoi eti6m
cu6i nam ld s6 ch6nh l6ch gitra gi5 g6c cria hdng t6n kho l6n hon gi6 tri thuAn c6 th6 thuc hien duo. c cria
chrlng" Phuong ph6p lap dg phong giAm gi6 hdng t6n kho li 14p theo s6 chdnh lQch gifr'a s6 dg phdng
phAi lap ndm nay v6'i s6 du phong da l{p n6m tru6c chua str dung h6t d6n d6n ndm nay phAi l{p th6m
hay hodLn nhflp.

tic ghi nhfn

3. Nguy6n

c6c

khoin phii thu thuong m4i vi phii thu khic:

3.1. Nguy1n tiic ghi nhQn: C6c khoin phii thu kh6ch hdng, kho6n
b6 vd c6c kho6n phAi thu kh6c t4i thd'i cli6m b6o c6o, n6u:

- C6 tho'i h4n thu h6i hoac thanh to6n du6'i
- C6 tho'i han thu nOi no[c thanh to6n tr6n

I nim

duo"

tri tru6c cho nguoi

b6n,

phii thu n6i

c ph6n lo4i ld Tdi s6n ngin han.

1 ndm clugc ph6n

lo4i ld Tdi sAn ddi han.

3.2. LAp dry phbng phdi thu khd elbi: Du phdng nq phAi thu kh6 ddi th6 hiQn phAn gi6 tri du ki6n bi t6n
th6t cfra c6c khoin no. phii thu c6 kh6 nlng kh6ng duo. c kh6ch hdng thanh to6n tl6i v6i c6c khoin ph6i
thu tai thd'i cli6m l$p b6o c6o tdi chinh hqp nh6t gifa ni6n d6.

Dg phdng ph6i thu kh6 ddi cluqc lA.p cho tring.khoin no. ph6i thu kh6 ddi cdn cri vdo tu6i ng qu6 han cira
c6c kho6n ng ho{c du ki€n mric tdn thAt c6 th6 xAy ra cp th6 nhu sau:
OOi vO'i no- phii thu qu6 h4n thanh to6n thgc hiQn theo dring hu6ng d6n tai Th6ng tu sd 228120091TTBTC ngdy O7ll2l20og cria 86 Tdi chinh cu th6 nhu sau:

+ 30% gid tri aiii vOi khoan nq phdi thu qud hqn tir ftAn 6 thdng d€n cladi
+ 50% gid tri diSi vOt khodn nq phdi thu qud hqn

+

70% gid

tri

diSi vAi khodn nq

I

ndm.

ti I ndm dAn dffii 2 ndm.

phdi thu qud hqn ti'2 ndm d€n du'6i 3 ndm.

+ 100% gid tr! diji vdi khoan nq phdi thu tir 3 niiru tro kn.
OOI vO'i no. ph6i thu chua qu6 h4n thanh to5n nhung kh6 c6 khA n[ng thu h6i: Cdn cu vdo dv ki6n mtrc

dn thtit

aA

4. Nguy6n

bp

dw phdng.

tic ghi

4.1. NguyAn

nh$n

vi

kh6u hao

tii

sin

cl5

d|.,h:

tic ghi nhQn TSCD hiru hinlr

Tdi s6n cii dinh hfr'u hinh cltro. c ghi nhAn theo gi5 g6c. Trong qu6 trinh sir dung, tdi sin
c ghi nhAn theo nguy6n gi6. hao mdn lu! k6 vd gi6 trl cdn lai"

duo.

cO Ainn hfi'u hinh


B6o c6o tiri chinh giiia ni6n iIQ
k6t thric ngiry 3010912015

CONG TY CO PHAN NAFOODS GROTIP
56 47 Nguy6n C6nh Hoan, P. Qu6n Bdu, TP. Vinh, T" NghQ An

4.2. Plrrons lhdp klthu hao TSCD hiru hinh: KhAu hao dugc trich theo phuong ph6p duong thdng.
Tho'i gian khSu hao phi ho-p v6'i Th6ng tu s6 +5lZ\t3lTT-BTC ngity 2510412013 ctta BO Tei chinh vA
dugc u6'c tinh nhu sau:

-

25 - 50 ndm

Nhd cfi'a, v0t ki6n tr[rc
Phucrng tiQn v4n t6i
M6y m6c thi6t bi
Tei sin c6 dinh kh6c

5" Nguy6n tic ghi nhfln

10 ndm

- 15 ndm
13 - 16 ndm

05

vi viin hof cfc khoin

chi phi khic:

Chi phf trfl tru6'c:
J,

Chi phi tra truoc ngdn hqn.' ld c6ng cp dqng cu thu6c loai tdi s6n luu dQng xu6t dirng mQt l6.n ph6i phAn

b6 nhi6u th6ng trong mQt nim.
Chi

phi tra tradc ddi hqn : Ld c6c lopi chi phi thgc tC aApnat sinh nhrmg c6 li6n quan
kinh doanh cria nhi6u ni6n dQ k6 to6n bao g6m :


dQng s6n xu6t

-

Chi phi c6ng cu dqng cp c6 gi6 trf l6'n

C6ng ty tfnh vd phAn b6 chi phf tri tru6'c ddi h4n vdo chi phi sin xLr6t kinh doanh cdn cil vAo tinh chAt,
mrlc rlQ tii'ng lo4i chi phi di5 chon phuo'ng ph6p vd ti6u thric phAn b6 tri 2 cl6n 3 ndm.

6. Nguy6n

tic ghi nh{n cic khoin diu tu tiri

chfnh

Nguyln tiic ghi nhQn
KhoAn dAu tu vdo c6ng ty con, c6ng ty li6n kOt duqc k6 toSn theo phuong ph6p gi5 g6c. Lqi nhuAn thuAn
duo. c chia tir c6ng ty con, c6ng ty li6n kiSt ph6t sinh sau ngdy dAu tu ghi nh6n vdo b6o c6o k5t qu6 hopt
d6ng kinh doanh" C6c kho6n duo. c chia khric ld khoin giAm trir gi6 g6c clAu tu.
Ctic kttotin dLu

.

u

chftng khorin trli thdi iti6m btio crio, niu:

C6 tho'i han thu h6i hodc d5o hpn kh6ng qu6 03 th6ng
"tuong duorig tidn";

.
.

I n[m dugc phAn logi

C6 tho'i han thu h6i v5n du6'i
C6 thoi han thu hdi v6n tr6n

Lfip d$ phbng ctic khodn itfru

I

kO tu' ngdy mua

khoin

dAu

tu tl6 tluo. c coi ld

dAu

tu tAi chinh bing

ld tdi sin ngan h4n;

n5m duo.'c ph6n lo4i ld tdi s6n ddi hpn.

tr trii chinh

D1t 4hbng ctic khodn tliu tw tdi ch{nh diii hgn: Dp phdng dAu
s6 v6n dd rl6u tu vd tinh theo c6ng th['c sau:

tu cho m5i khoin

V6n dAu tu cria doanh nghiQp

Mfc dg'phong t6n
thdt c6c kho6n dAu tu
tdi chinh

Vdn g6p thUc t6
cl0,a cdc b6n tai t6
r.i* te

-

"nrr"

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-

sd
co

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x

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b6n tai to chri'c kinh 16

phbng gidm giti etiu tt chttng kltodn: Dp phong gi6m gi6 dAu tu chtlng kho5n
lo4i chilng khorin vd tinh theo c6ng thilc sau:

Dry

duo.'c

tinh cho mdi


cdNc rv cO pnAx NAFooDS GRotrP
Sd 47 Nguy6n CAnh Hoan, P. Qu6n Bdu, TP. Vinh, T. NghQ

Mri'c du ph.ong
gi6m gi5 dAu tu

chf'ng

56

gi6

x

tgi thoi di6m lap brlo
c6o tdi chinh

7. Nguy6n tdc ghi nhfln c6c

khoin phii

C6c klro6n phii trA nguo'i b6n, ph6i

tri

- C6 thd'i han thanh to6n du6i

tri

thucrng mpi

nQi bQ,

iIQ

k6t thric ngdy 30/09/2015

-_

Gi6 chri'ng kho6n
thUg tt5 tr6n thi
trudng

vi phii tri khic

phii trhkhhc,khoin

1 ndm dtro" c ph6n

B6o c6o tiri chinh giira ni6n

Gi6 chirng
kho6n hpch
to6n tr6n s6
k6 toan

ng chri'ng

luo.

kho6n bi giAm

khoSn

An

vay taithoi rli6m b6o c6o, n6u:

loai ld Ng ngin h4n.

- C6 thd'i h4n thanh to6n tr6n 1 ndm duo-c ph6n lopi ld Ncv ddi han.

Tdi

sAn

thi6u chd'xil ly rlugc ph6n loai ld No.'ngin h4n.

Thu6 thu nh4p hodn l4i

8. Nguy6n

cluo.

c phAn lo4i ld No'ddi han.

tic ghi nhfn viin chri

Viln dAu tu cira chri s6'hfi'u

duo.

s6 hiru

c ghi nhfln theo s6 v6n thgc g6p

crha

chtr s6'hfr'u"

Lo. i nhu4n sau thu6 chua ph6n ptr6i ta s6 lo. i nhu4n ti' c6c ho4t dQng c[ra doanh nghiCp sau khi trir c5c
khoAn di0u chinh do 6p dpng nOl tO thay d6i chinh s6ch k6 to6n vd di6u chinh h6i t6 sai s6t trgng y6u
cia c6c ndm tru6'c.

NguyAn ilic.ghi. nhQn cd tbc: Cd tri'c phAi trA cho c6c c6 cl6ng tluo.c ghi nhfn lA khoAn phAi tri trong
Bing cAn d6i kC to6n cta Cdng ty sau khi e6 th6ng b6o chia c6 tri'c cfia HQi
9. Nguy6n

tic trich l$p cfc khoin dg trfr

c6c

quf tir lqi nhufn sau thu6:

Lo-i nhu6n sau thu6 thu nhAp doanh nghiQp sau khi duo. c H6i d6ng quin tri ph6 duyQt duo. c trich c5c qu!
IQ C6ng ty vd c6c quy dinh ph6p lli hiQn hinh, sC phAn chia cho c6c b6n dpa tr6n ty lQ v6n
g6p.

theo Di6u

10. Nguy6n

tfc vi phuong phfp ghi nhfn doanh thu
hdng ctwgc.ghi _nh\n khi tling thdi thda mdn ctic ctiiu kipn sau:
riri ro vd lgi ich g6n li6n v6i quyen s6'hiru sin phAm hodc hdng h6a dd rlugc chuy6n giao

l0.t Doanh thu btin

-

PhAn 16rr

cho ngud'i mua;
C6ng ty kh6ng cdn ndm giir quy6n qu6n l1f hdng h6a nhu ngudi s6'hfr'u hdng h6a hopc quy6n ki6m
so6t hhng h6a;
Doanh thu duo.'c x6c tlfnh tuo'ng d6i chdc chdn;
C6ng ty tld thu duo. c ho{c sE thu duo-c lo-i ich kinh t6 tr)'giao dich b6n hdng;
X6c rljnh duo.'c chi phi li6n quan d6n giao dich b5n hdng

Doanh thu ltogt itQng tdi chfnh: Doanh thu ph6t sinh tu tidn ldi, ti6n bin quydn, c6 tilc, loi nhufn
c chia vd c6c kho6n doanh thu ho4t d$ng tdi chinh kh5c duo. c ghi nh6n khi thoa mdn d6ng thoi hai
(2) dieu ki6n sau:
10.2"

duo"

- C6 khe ndng thu duo" c lgi fch kinh ti5 dl giao dich
- Doanh thu dugc x6c dfnh tuolg d6i chlc ch6n.
C6 tric, lo. i nhu{n duo.'c chia
lo-i nliufln til viec g6p v6n"

duo.

<16;

c ghi nhan khi Cdng ty

11. Nguy6n tic vh phuong phSp ghi
doanh nghiGp

nhfn chi phi

duo.

tii

c quy6n nhdn c6 tric ho{c

duo.

c quyOn nhpn

chinh, chi phi bdn hing vh chi phi quin

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CONG TY CO PHAN NAFOODS GROUP
SO +Z Xguy6n CAnh Hoan, P. Qu6n Bdu, TP. Vinh, T. NghQ An
Chi phi

tii

86o c6o tiri chinh giira ni6n tIQ
k6t tlrric ngiry 3010912015

chinh:

C6c khodn chi phf ctugc ghi nhdn vdo chi phi tdi chinh g6m;

-

Chi phi hoac c6c khoin t6 lien quan d6n c6c hopt rlQng dAu tu tdi chinh;

-

Du phdng gi6m gi6 dAu tu chf'ng kho6n.

Chi phi tli vay v6n bao gOm lai ti6n vay vd c6c chi phi khrlc ph6t sinh li6n quan trgc titip diSn cric
kho6n vay duo" c ghi nhAn vdo chi phi trong k,, Chi phi cli vay li6n quan t4rc ti6p d6n viQc d6u tu
xAy dyng ho{c s6n xu6t tdi s6n do dang dugc tinh vdo gi6 tri cta tdi s6n d6 (duo.'c v6n ho6), bao
gom c6c khoAn l6i ti6n vay, ph6n b6 c6c khoin cnl6t m6u ho[c php trQi khi ph6t hAnh tr6i phi6u,
c6c khoin chi phi php ph6t sinh 1i6n quan t6'i qu6 trinh ldrn thri tgc vay;
C6c khoin tr6n dugc ghi nhdn theo s6 ph6t sinh trong kj,, kh6ng bir tru v6'i doanh thu ho4t dQng

tdi chfnh..

Chi phi bdn hing vi chi phi quin Ij'doanh nghiQp: ld c6c khoin chi phi gi6n ti6p phuc vu cho hoat
dQng ph6n ph6i san phAm, hdng ho5, cung c6p dich vr,r ra thi trudlg vd diAu hinh sin xu6t kinh doanh
cria C6ng ty. MSi khoAn chi phi b6n hdng vd quAn ly doanh nghi6p ph6t sinh trong kj, dugc ghi nhSn
ngay vdo b6o c6o k6t qu6 ho4t dQng kinh doanh cria kj,d6 khi chi phi d6 kh6ng dem lai lqi ich kinh tC
trong c6c kj, sau"

12. Nguy6n

tfc vh phuong phip ghi nhfn chi phi thuiS thu nhflp doanh

nghiGp hiQn hhnh, chi phf

thu6 thu nhflp doanh nghiQp ho6n l4i.

Chi phi thu6 thu nh$p doanh nghiQp GNDN) hiQn hinh: Chi phi thu6 tNoN hi6n hdnh the hien
.,
A
A ,,
"
tong giri tri cua
so thu6 ph6i tri trong n6m hi6n tpi vd s6 thu6 hodn lai. Chi phi thu6 thu nh6p doanh
nghiQp hiQn hdnh duo. c x6c dinh tr6n co' sd thu nh6p chiu thu6 vd thuri su6t thu6 TNDN trong ndm hiQn
hdnh.

ViQc x6c dinh chi phi thur5 TNDN cdn cri' vdo c6c quy dinh hi6n hdnh.vC tnu6. Tuy nhi6n nhfrng quy
clinh ndy thay d6i theo ti'ng thd'i ki, vd vi6c x6c dinh sau cing v0 thuti TNDN tuj,thuQc vdo ktit qui
kiiSm tra cria co'quan thu6 c6 thAm quydn.

v.TH6NG TIN BO SUNG CHo CAC KHOAN MUC TRiNH BAY TRONG nANC CAN

OOT

KE TOAN
Don vi tfnh: VND

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Ti6n

30/09t2015

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Cdng ty C6 phAn

2.632.8s0.917

1.339.602.s46

4s9.09s.s61

20.020.144.183

3.091.946.538

2t.359.746.729

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(*)

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0y01t2015

44"886"817.242

41.576.749.42s

330.000.000

330.000.000

4.176"437.050

4.176.43',7.050

1.260.000.000

1.260.000.000


cONc rY co pnAN NAFooDS GRoUP
SO +Z Nguy6n C6nh Hoan, P. Qu6n Bdu, TP.

Vinh, T. NghQ An

FLAGFOOD
Sun Tropics NC
World foods and flavors
Brecon Food lnc
Ray lex
NATURE TOUCH

86o c6o tiri chinh giira ni6n tIQ
k6t thric ngiry 3010912015
8.090.915.700

13.833.208.470

823.846.450

20.498.274.121

'4.336.t59.666
2.355.530.015
346.558.543

568"001.280

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460.687.500
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62.008.5s0

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S6 4Z Nguy5n Cinh Hoan, P. Qu6n Bdu, TP. Vinh, T. NghC An

3.

86o c6o

tii

chinh giiia ni6n

T4i ngiy

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2.806.213.920

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Hop tttc iliu tu huhng tqi tftc
C6ng ty CP Chin Nu6i TAn Thdng
C6ng ty CP DAu Tu LMC
C6ng ty CP Chanh Leo Nafoods
C6ng ty CP G6c TAn Thing
C6ng ty CP Gi6ng Nafoods
C6ng fy CP thr.rc ph6m NghQ An

2.644"083.916

2.168.915.I17

14.757.807.823

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5.392"241"256
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Tdn Thiing vd Cdng ty CP NAFOODS GROUP sii tAn; 50.000.000.000 d6ng, ldi suifu: 1,55%.

(3) - Hqp d6ng hqp tdc ctdu tur sd \S3/HTDT/NFG - GN ngdy 17/06/2015 gifta C6ng ty CP Gi6ng
I{AFOODS vd C6ng ty CP NAFOODS GROUP sii tin' 17.501.397"964 d6n1; tdi suiit: 4,55%.
- Hqp ddng hqp tiic ddu tlt s6 121/HTDT/NFG.- ptv ngdy 16/06/2015. gifta C6ng ty CP GiiSng
NAFOODS vd Cdng ty CP I\TAFOODS GROUP sd ti€n: 19.150.470"639 d6ng; ldi sudt." 4,55%.

4" PhAi

thu khfc

a) Ngiin hgn

T4i ngiy 0ll0ll20l5

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tri

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28.004"925"321

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140.664.8s7

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Sd 47 Nguy6n CAnh Hoan, P. Qu5n Bdu, TP. Vinh, T. NghQ An

B6o cilo.tii chinh giira ni6n tIQ
k6t thric ngiry 3010912015

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379.4s4.040

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812.t36.877

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56s.7 49.200

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8.

Ting giim tiri sin cli ilinh

86o c6o tiri chinh giira ni6n tIQ
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