c0Nc ry c6 pnAx NAGAKAwA vrET NAM
ceNG noe xA Her cnu Ncnia vr$r NAM
DOc l6p
56 N+/CBTT.NAG.2O15.
V/v: C6ng b6 BCTC hqrp nh6t de ki6m to6n ndm
-
Tu do
Hd Nfl| ngay
20t4
-
j0
Hanh Phric
thdng 03 ndm 2015.
Kinh gfri t - Uy ban chfng kho6n Nhir Nu6c
- S& giao dich chntng kho6n Hn NQi
1.
TOn c6ng
ty : COng ty C6 phfln Nagakawa ViQt Nam
2. Md chimg khorin : NAG
3. Efa chi try sd chinh : Phric ThAng - phric y6n - Vinh phric
4. DiQn tho4i : 02113873568
Fax : 021 13548020
5' Nguoi thgc hiQn cong b6 th6ng tin : Nguy6n Th! Huy6n Thucmg
6. NQi dung cria th6ng tin c6ng bi5 :
B5o c6o tdi chinh ho'p nh6t tta ki6m torin nam 2014 ciaC6ng ty C6 ph6n Nagakawa
ViQt Nam
duoc lflp ngiry 26 thang 3 n6m 20l5,bao gdm: Bing cdn AOi # to6n, b6o
96o k6t qu6 kinh doanh,
b6o c6o luu chuy6n ti6n tQ, ban thuytit minh b6o c6o tai chfnh hq'p nh6t da ki6m
to6n n6m 2014.
7. Dia chi website
ilrng
tii
toan bQ b6o c6o tdi chfnh: www.nagakawa.com.vn
Chung t6i xin cam ktit c6c th6ng tin c6ng bO tren ddy ld thing sg thflt vd hoan toan
chiu tr6ch
nhiQm tru6c phrip luQt vO nQi dung th6ng
Noi nhgn
-
:
Nhu tr6n
LuuBanQHCD
tin c6ng b6.
ffis
tIdI THI/C HIEN CBTT
S/
*[
CONG TY
eHAu
cci
cd pHArrr
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NAGAKAW
NAGAKAW#
'*
Th! Huydn Thuong
cONc rY cP NAGAKAw.T. vrpr NAM
CQNG rroA xA Hor cHU NGHIA Yr0T NAM
- Phric YGn - Vinh Phfc
s5 z Ah,..lcv-NAc-2ors
Phric Thing
(
V/v
DQc l$p -
Tr; Do - H4nh Phtic
-----o0o----
gidi trinh chAnh Qch trong bdo cdo hit qud hoqt
dQng kinh doanh hgp
nhiit
ndm 20 t 4 atd iluqc ktdm rcdn
K{nh e,fri:
-
Uf
Hd Nfli, ngdy 30 thdng 03 ndm 2015
)
Ban Chfi'ng Kho6n Nhir Nudc
- S& Giao Dich Chftng Khoin He NQi
- T6 chrlc ni6m y6t : COng ty CO fnin Nagakawa ViQt Nam
- Md chung kho6n : NAG
- Try s0 chinh : Khu 9, Phnic Thingo Phric YGn, Vinh Phric
C[n cri b6o c6o tai chinh hqp nh6t ndm20l4 tl6 ttucv. c ki6m toin boi COng ty TN]IH ki6m to6n NhAn TAm
Vipt, nay C6ng ty xin giii trinh s6 liqu ch6nh lQch gita b6o c6o ktit qui hoat tlQng kinh doanh hqp nh6t nlm
2014 trubc ki6m toan v6i b6o c6o k6t qui ho4t ttQng kinh doanh hqp nh6t ndm2014 sau kiiSm to6n nhu sau
:
* Sii tiQu tr6n b{o c6o k6t qui kinh doanh hgp nh6t:
Chi ti6u
STT
I
Lgi nhufln
L;f do nhu sau
sau thuii
TNDN
SO liQu
tru6c ki6m
56liQu sau ki6m
Ch6nh lQch
todn
tflng/ giim (+/-)
todn
15,120,776,261
15,230,060,456
(+)109.284.19s
:
- Gi6m lqi nhufn do di6u chinh t[ng phen bO chi phi
hi
(6.201.830) ddng
tru6c dni han
(8.709.444) ddng
ting chi phi ch6nh lQch tj gi6 ngopi tQ cutSi nlm
(3.037.101) ddng
- Giim lgi nhu|n do
(33.013.146) ttdng
- Gi6m loi nhufn do di6u chinh tlng chi phi tnu6 fNpN ho6n lsi
2.530.865
- Tdng lgi nhufn do
6.584.150
- TEng lgi nhu$n do di6u chinh gi6m chi phi kh6c
150.059.757 tl6ng
- T[ng lgi nhufn do ili6u chinh gi6m 16 chua thuc hien O5i vOi hing h6a brin nOi bO
1.070.944 tl6ng
- Tlng lsi nhufln do gi6m chi phi thu6 TNDN hiQn hinh
109.284.195ddng
c0ng
Vfly COng ty CO fhAn Nagakawa Viet Nam kinh <16 nghi Uy ban chimg kho6n Nhi nudc, Sd giao dich
chring kho6n HA NOi cdng bi5 th6ng tin gi6i trinh tr6n nhim giirp cic Nhd iIAu tu c6 itAy dri thOng tin vd b6o
- Giem lqi nhuan do di6u chinh
c6o ki5t qu6 kinh doanh hqp nh6t ndm2014 cria C0ng ty.
Trdn trgng kinh chio.
Noi nhin:
- NhrffAn
- LTUTCKT, HCN,S
#r:a
NG GIAM DOC
l$"grhga"%rA
p
CONc TY CO PHAN NAGAKAwA VIET NAM
BAo cAo rar cniNn Hgp NnAr NAvr z0t4
Nagakawa'
r.
nANc cAlv n6r xE roAN
rAr sAN
55 cu5i nrm
I. Tdri sin ngin h4n
t tien vd c6c tdi khoin tuong duong tiAn
2 Cic khoan dAu tu tdi chfnh ng6n hpn
3 Cic khoin ph6i thu ngin hgn
4 Hing tdn kho
5 Tei sin ngin hpn khic
II Tii sin dii h4n
I C6c kho6n ph6i thu ddi hAn
2 TiLi san cti rlinh
* Tdi sdn cii itinh hieu hinh
* Tdi sdn cii cllnh thuA fii chinh
* Tdi sdn cii dinhv6 hinh
* Chi phi xdy dWg co bdn dd dang
4 Bfitil6ng sin dAu tu
5 C6c khoin
6 Tai s6n ddi han kh6c
rr roxc ceNc rAr sAN
NGUON
ry
I
2
v6N
244,796915,794
'136,s72,214,023
3,962,273,906
2,942,762,492
1,254,494,650
0
136,343,067,224
120,126,359,092
91,370,910,005
89,909,074,227
21,965,590,009
24,595,019,212
29,909,132,579
33,997,205,052
25,169,099,412
29,670,334,353
25,169,099,412
29,670,334,353
4,170,752,g26
4,174,251,926
152,619,973
274,705,44q$72
270,569,419,075
cuiii nIm
56
ttiu ntm
119,597,249,604
130,681,279,763
116,139,266,906
127,649,122,445
Nq ddi han
Ngudn Vdn chri s& hfru
Vdn chri sd hfru
3,44g,ggl,7gg
3,033,157,3 l g
152,245,963,779
137,044,451,529
152,245,963,779
137,044,451,529
Viin ddu tu crta chrt sd httu
148,495,790,000
148,495,790,000
5,672,110,000
5,672,110,000
0
0
(20,000)
(20,000)
0
0
ThSng
drviin
ViSn khdc
ni
,,:
crta
cd
ph,in
chi
s& hiru
Lo prueu quy
ChAnh Qch ildnh gid
ChAnh Ech
lqi tdi sdn
ri gta hdi doat
QtO ddu tuphdt triiin
Qrry dqrphdng tdi chinh
Qsi khdc thuQc viin chfi sd hibu
Lqi nhuQn sau thud chua ph6n phiii
Ngudnviin diu tuXDCB
Ngu6n kinh phf vi qu! kh6c
* NSu6" kinhphi
* Ngu6n kinh phi dd hinh
thanh TSCD
VI
Lgi ich cA OOng thi6u s6
VII
ntm
569,297,340
Sd
Nq phii trfl
No ngin han
55 dAu
rONG ceNG NGUON vON
0
'0
2,955,974,625
2,955,974,625
544,7I9,321
544,719,321
0
0
(5,422,600,167)
(20,624,012,4I7)
2rg72,335rggg
2,843,697,793
274,705,449,372
270,569,419,075
II. KET QUA HOAT EQNG KTNII DOANH
I
2
3
4
5
6
7
NIm
bin hirng vi curg cip dich vg
Cic kho6n gi6m tnr doanh thu
Doanh thu thuin vd b6n hirng vi cung c6p dich vg
Gi|v6n hing bin
Lqi nhugn gQp v6 b6n hing vir cung c6p dich vg
Doanh thu
Doanh thu ho4t dgng
Chi phf tdi chfnh
8
9
10
II
12
13
14
15
l6
17
18
l8.l
tii
lf
iI*INAG
Lgi nhu{n thuin tir hoSt ilQng kinh doanh
I
Lqi nhugn khdc
Phdn hi hoflc 15 trong c6ng ty li6n ktit, li6n doanh
Tdng lgi nhugn k6 to6n tru6c thu6
chi phi thu6 TNDN hiQn hanh
t
I
211,345,379,624
241,740,546,293
185,025,096,063
Tii
8,375,312,909
11,224,957,271
7,943,715,125
10,587,791,511
3,965,341,400
5,905,935,663
12,911,750,669
I l,0g0,l 16,997
12,614,102,729
(1,640,862201)
7,064,702,964
7,639,006,299
299,152,731
4,394,990,167
6,776,550233
3253,126,122
1,610,546296
4,090,529,326
290,705,015
76,569,179
10,412,702
107,230,495
15,201,412,250
1,202,199,094
1,024
81
NIm nay
phii tral T6ng ngudn v.in
KhA ning thanh to6n
- Khi n[ng thanh to6n nhanh
- Khi nlng thanh to6n hign hdnh
Trsudttgi nhufn
- Tj, su{t lgi nhu6n sau thu6/T6ng tdi sin
- Tf sudt lgi nhufn sau thuti/Dounh thu thrin
- T! su6t lgi nhupn sau thu6A.lgudn vrin chri s& hiru
10.89
12.57
%
89.1
1
87.43
%
%
43.53
48.30
50.6s
LAn
LAn
'yo
NIm trudc
%
viin
- Ngudn v6n chri sd hiiu/ Ti5ng ngu6n vtin
11309,429,579
29,649,206
Eon vi
tinh
tii sin
Kti to6n tru&ng
(1,717,625)
l9r3g7,l57,96l
-
- Tdi san ngdn hpn/T6ng tdi s6n
Ccr cdu ngudn
,26,320,293,561
249,664,059
(3,495,000)
m9
sin
s6n ddi han/T6ng
539,539,195
15,230,060,456
cni rrtu rAr cHiNH co BAN
chiti.u
- Nq
,
279,967,514,904
Chi phi thu.s TNDN hosn lpi
Co cdu tiri
-
4,559,945,543
Thu nhflp kh6c
Chi phfkhSc
vrry. cAc
&t
1,210,473,115
37,226,969,511
doanh nghiQp
t
NIm trufc
215,905,225,167
Trong d6: chi phi ldi vay
Chi phi b6n hdng
Chi phi quin
nay
ViQt Nam ddng
280,177,997,919
chinh
Lqi nhufln sau thud TI\DN
Lgi nhufn sau thu6 cria c6 rl6ng thitiu sr5
18.2 Lgi nhufln sau thu6 cria c6 d6ng cta c6ng ty
Lni ccr bin tran co phi5u
/.1;'( 2'r
\\a\
Eonvi tinh:
rrtu
cni
%
%
tr
s5.42
1.4
1.2
2.1
1.9
0.48
0.48
0.62
0.62
0.86
0.96
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BAO CAO TAI CHiNHHOP NHAT
Cho ntrm
tii
chinh
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tn6c ngiy 31 thing 12 nlm 2014 dI tlugc ki6m todn b0i
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chfnh hqp nh6t dii tluo. c ki6m toin
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afi *6 ndn
hgp nhdt
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ngdy 31 thdng 12 ndm 2014
8-11
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nhdt ndm 2014
ho.p nhdt ndm 2014
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13-14
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Ban T6ng Gi6m d6c 96ng ty C6 phAn Nagakawa Vi$t Nam trinh bdy b6o c5o cria minh cirng v6i 86o
t1qp nh,5t ctro nam tai cninh ltit thric ngdy 31 th6ng t1 nam 2014 bao gdm B6o c6o tdi
cdo tii
"tinh
chinh cria Cdng ty C6 phAn Nagakawa ViQt Nam (cdng ty m9) vd c6ng ty con (ggi chung ld Tfp rlodn).
'!
Khii qu6t vd C6ng tv
-Ong
ty C6 phAn Nagakawa V.iQt Nam ti6n thAn ld C6ng ty li6n doanh Nagakawa Vi0t Nam thdnh lpp
vd hlai dQng theo GiSy ph6p diu tu^sti 2.4lCP - VP ngiy 22 thdng 8 ndm 2002 do Uj' ban nhdn ddn tinh
Vinh ihric J6p. COrg ty'ang'. chuy6n OOi.ninfr thirc s0 hiru tir C6ng ty li6n doanh Nagakawa ViQt Nam
cria UBND tinh
thdLnh doanh nghiQp ViQt Nam theo Quytit itinh sd 853/QD-UBND ngdy 2110312007
VInh phric va hoaf dQng theo Ci6y chung nhpn cldng.kli kinh doanh sO tgO:OOO273 ngiry 2l thhng3
ndm 2007 do Sd f6 noactr vd DAu iu tinh VInh Phric c6p.
Trong qu6 trinh ho4t
aI,iu re cria c6 d6ng s6ng l0p vfbo sung ngdnh ngnc kinrr doanh. GiAy
viQc thay d6i v6n, .o
"hu"ron
chring ri4n darg kf kinh doanh thay cl6i l6n thri 12 s62500217389 du-o.c phong Ping Li kinh.doanh
Sd KZ hopch ra:O6, tutinh VTnh Phric c6p ngiy 08 thring 0l ndm 2015 v6 viQc b6 sung ngdnh nghd
dAng kf kinh doanh.
,
10
Viin ili6u
lQ
cfia Cdng ty
IAI
148.495.780.000 tl6ng.
CO
.lH I
Trqt s0 hogt ilQng:
Dia chi
Khu 9, phucrng Phtic Thdng, thixd Phric YOn, tinh Vinh Phirc
DiQn thoai
021
Fax
0211 873 569
E-mail
Me sO thu6
2 s 0 0 2 t 7 3 89
r
873 568
",,G
Ngdnh ngh| *inn doanh:
-
tir d6n dung;
Sin xuAt cl6 diqn dAn dung. Chi titit: Sin xu6t el6 cliQn ddn dsng, cli6u hoa kh6ng khi;
Kinh doanh U6t agng sin, quydn str dpng d6t thuQc chir sd hfru, chri sir dpng ho4c di thu6;
Tu v6n, m6i gi6i, d5u gi|batdQng sin, ddu gi|quyAn sri dung d6t;
SAn xu6t san phAm diQn
Xiy
dpng nhd c5c lo4i;
X6y dgng c6ng trinh tludng sit vd clucrng
XAy dyng c6ng trinh c6ng ich;
Xdy dqng c6ng trinh
bQ;
k! thuet dan dpng kh6c;
Ph6 dd vd chuAn bi mat bing;
B6n bu6n m6y
vitinh, thi6t bi ngopi vi vd phAn m6m; '
B5n bu6n thi6t bi vd linh kign dign tri, vi6n thdng;
B6n bu6n m6y m6c, thi6t bivi php tirng m6y n6ng nghiQp;
B5n bu6n m6y m6c, thi6t bi vd phu tung m6y.kh6c' Chi ti6t: Mua b6n m5y m6c, thi6t bi y t6;
Mua b6n dpng cp y t6; B5n bu6n m6y m6c, thi6t bi vd phu ttng khSc;
B6n bu6n vflt liQu, thii5t bi l6p dpt kh6c trong xdy dpg;
LEp dat m6y m6c vd thi6t bi cdng nghiQp;
Rdn, dflp, 6p vd c6n kim lopi; luyQn b$t kim lopi;
Gia c6ng co khi, xri
li
1N
\
\
L
-
Kl€
vd trSng phti kim lo4i;
-
SAn *u6t c6c c6u kiQn
kim loai;
Sin xu5t sit, th6p, gang;
Lip d{t h. th5ng dipn;
Lip
dAt h9 thdng c6p, tho6t nu6c, ld su&i
vi
tli6u hda khOng khi;
Lip d6t h9 th6ng xAy dpng kh6c- Chi titit: fni6t tt5 hQ th6ng th6ng gi6,
khdng khi c6ng trinh x6y dung; LEp dat he th6ng xdy dyng
-
kh6c;
cdp nhiQt, tli6u hda
.!
Sin *u6t thitlt bi, dqng cp y t6, nha khoa, chinh hinh vd phgc h6i chric n6ng. Chi tii5t: S6n xu6t
thi6t bi, dung cu y t6, nha khoa (tru rdng gih, kinh thu6c);
S6n xu6t thi6t bi dien kh6c. Chi tiiSt: S6n xu6t ud mua b6n m6y m6c thi6t bi disn, vOt liQu
Khai th6c qu{ng sit lDoanh nghiQp chi ho4t dQng khi c6 thi di6u kiQn vd dugc ccr quan Nhd
nu6'c c6 thAm quy6n c6p ph6p theo quy dinh);
Khai th6c vd mua b6n d6, c6t, s6i, cl6t s6t;
Kho bdi vd luu
trt
hdng h6a. Chi ti6t: cho thu6 kho b6i; kho b6i vd luu trfr hdng h6a;
Khai th6c quflng kim lo4i kh6c kh6ng chua s6t (Doanh nghiQp chi ho4t ttQng khi c6
vir clugc .oquun Nhd nudc c6 thAm quydn c6p ph6p theo quy dinh);
Vfln tii hdng h6a bing cludng bO. Chi titit: vpn t6i hdng h6a bing 6 td chuy6n dpng;
dt
cliAu kien
dpg;.Sin xu6t ve mua b5n c5c 1o4i vft tu ngdnh lanh; Mua b6n
kim loai vd qu[ng kim 1o4i; Sin xuAt hdng may m[c; Sin *u6t trang phpc dQt kim, dan m6c;
Mua b5n san xu6t v6t liQu xAy
Mua b6n vAi, hdng may sEn, gidy d6p; Mua b5n hdng may m{c, gidy d6p, hdng da vd gii da
trong c6c cria hdng chuydn doanh; S6n xu6t v6i dQt kim, v6i dan m6c vd vii kh6ng dqt kh6c;
Ir4ua Uan pn6 tipu, ptr6 ttrai mm lopi, phi kim lo4i; XuAt nhfp kh6u q5c m{t hdng C6ng ty kinh
doanh theo quy dinh hiQn hdnh cria Nhd nu6c./.
9
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.vl
Cdc ilon v! trqtc thuQc
I
TOn
C6ng
vi
ry C6 phin Nagakawa Vi6t Nam Chi
nh6nh Hd
.I
Eia chi
Ngi
Chi nh6nh C6ng ty CO phAn Nagakawa ViQt
Nam t4i Dd Ning
Chi nh5nh Cdng.ty.CO phAn Nagakawa Viet
Nam tpi thdnh ph6 H6 Chf Minh
S.5 10, Ngpy Nhu Kon Tum, phuong Nhdn Chinh,
qufn Thanh XuAn, thinh ph6 HA Ngi
36 225, Hd Huy Tpp, phudng Hda Kh6, qu{n
Thanh Kh€, thdnh phO Oa Ning
64 Luu Chi Hi6u, phucrng T6y Thanh, qufn Tdn
Phri, thdnh ptrO HO Chi Minh
COng ty con
T6n c6ng
@khu
t), . _
Ph6t trien
Nagakawa
K!
thu{r
9, phu
thixd Phric YCn, tinh
Linh vUc kinh doanlr
Lhp dat he th6ng cli6u hda
c6ng trinh d6n dpng, c6ng
Phtc
nghiQp
Dia
chi
-
Vinh
Tl
le phan
so hiru
80%
Tinh hinh tii chinh vi hoat d6ne kinh doanh
Tinh hinh tdi chinh hgp nh6t t4i thoi di,6m ngiy 3l thSng 12 1dm2014,k€t qu6 hopt dQng kinh doanh
hqp nhAt vd tinh hinh luu chuytin ti6n tQ hqp nh6t cho ndm tii chinh ktit thtc cirng ngdy cira C6ng ty
dugc trinh bdy trong B5o c6o tdi chinh hqp nh6t dinh kdm b6o c6o ndy (tir trang 08 rl6n trang 41).
Su ki6n phdt sinh sau neiv kiit thfc nim tii chinh
Ban T6ng GiSm tl6c C6ng ty khing dinh kh6ng c6 sr,r kiQn ndo ph6t sinh sau ngdy 3l th6ng 1? ndm
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26thdng3 n6m 2015
BAO CAO KIEM TOAN DQC LAP
Viineo c6o tli chinh hqp nhAt nim 2014
Kinh giri
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ChcC6 tl6ng, HQi tl6ng quin tri vi Ban TOng Gi6m tl6c
Cdng ty C5 phfrn Nagakawa Vi6t Nam
ViQt Nam,
Ch6ng t6i cle ki6m to6n B5o c6o tAi chinh hqp nhAt kdm theo cfia C6ng ty_C6 phAn Nagakawa
hqp nh6t
to5n
ki5
gO*, nang cAn doi
duo. c l4p ngiry 26th6ng 3 n6m 2015 tir tran!'Ot d6n ,.ung 41, ba9
c6o luu
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;ili ;t6il""iiv'lt tnang I 2 nim 2014, iito c6o k5t qu-i hoat dQng kinh.doanh hsp nh6t,
.i*** rfa, iC f;ni, ntr6t chI n[m tdi chinh kiSt thirc cirngngiy vd BAn thuy6t minh 86o c6o tii chinh hqp
nh6t.
Tr6ch nhi6m cria Ban T6ns Gi6m diic
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lap vd trinh bdy trung
Ban T6ng Gi6m d6c C6ng ry CO phAn Nagakawa ViQt Nam chiu tr6ch nlriQrn vA viQc
ktl.to6n ViQt Nam vd
thqc vd hqp ly 86o c6o tdi chinh hqp. nh6t cira C6ng ty theo chuAn mgc kl5 toiln, ch6 dO
trdch nhiQm
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Vflt tu, hdng h6a nh{n gift hQ, nhf,n gia c6ng
Hdng h6a nhfln b6n hQ, nh4n ky grli, k1f cugc
Nq kh6
Ngoai
tQ
l!
134.612.027
134.6\2.027
c6c lopi:
Dollar Mt (USD)
Dy to6n chi sg nghiQp, dy 6n
547,42
1
I
Lflp ngiy 26thing 3 ndm 2015
I
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Ngudi lflp bi6u
I
I
I
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K6 to6n tru0ng
4ruF
Nguy6n Lan Phuqng
Huy Thi Dung
I
I
l
\
I
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I
:
11
ffi.
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KT,
:;('-T
GIAM OOC
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w
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i
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w cd pnAn NAGAKAwa vrEr NAM
Eia chi: Khu 9, phucrng Phric Thang, th! xd Phric YCn, tinh VInh Phtc
eAo cAo rAr cHiNH r-rop NsAr
Cho ndm tdi chinh k6t thric ngdy 3l th6ng
xfr
sAo cAo
12 ndm2014
euA Ho4.T D9NG KINH DoANH HgP NHAr
Nim
2014
Dcrn
Me
sii
CHi TIOU
I
1.
2.
3.
4.
5.
6,
7.
Doanh thu bdn hing
Cr{c
khoin gi6m
Doanh thu
thuin
Gi6 v6n hirng
Lqi nhu$n
trt
vi
doanh thu
vO trrf,n hirng
tii
vi
cung c6p dich vg
bin
eQp vO b6n hirng
Doanh thu hoat tlOng
Chi phf
cung c5p dich vg
tAri
vi
cung c6p dich vu
chinh
chinh
j
L-
14.
Ph6n l5i ho{c
16
VI.1
280.177.987.919
215.905.225.167
02
vI.1
1.210.473.115
4.ss9.845.543
10
vL1
278.967.514.804
21r.345.379.624
11
vt.2
24t.740.546.293
185.025.096.063
37.226.968.511
26.320.283.561
249.664.059
2t
vI.3
s39.s39.195
22
vI.4
8.37s.312.909
7.943.715.125
11.224.857.271
10.587.791.s11
24
vL5
3.865.341.400
5.905.835.663
25
vI.6
n7.gfl.tso.eeg
11.080.116.887
12.614.102.728
(r.640.862.201)
23
8. Chi phi bin hdng
9. Chi phi quin lf doanh nghiQP
10. Lqi nhu6n thu6n tir hoat d0ng kinh doanh
11. Thu nhflp kh6c
12. Chi phi khdc
13. Lqi nhu$n khric
Nim trudc
NIm nay
01
20
Trong d6: chi phi ldi vay
I
Thuv6t
minh
vitfnh: VND
30
31
Yt.7
7:064.702.964
7.638.006.289
32
vI.8
288.152.731
4.384.880.167
40
15. T6ne lqi nhu6n t<6 torin trufc thu6
16. Chi phi thu6 thu nh{p doanh nghiQp hiQn hinh
17. Chi phi thu6 thu nhflp doanh nghiQp hofln l4i
18. Lqi nhufln sau thu6 thu nh$p doanh nghiQp
6.776.550.233
3.253.126.122
(3.4es.000)
(1.717.62s)
19.387.157.961
1.610.546.296
45
.50
51
vr.9
4.080.529.326
290.705.015
52
vL10
76.568.179
10.412.702
15.230.060.456
1.309.428.579
60
18.1.
Lqi nhuQn sau thud cua cd il6ng thi6u s6
6l
28.648.206
107.230.485
18.2.
Lqi nhuQn sau thud cfia cd il6ng cfia cing ty mg
62
15.201.412.250
1.202.198.094
19. Lii cob6n tr6n c6 phi6u
70
vl.l1
,rN
x6 tofn tru&ng
IIuy Thi Dung
12
=
26thing3 ndm 2015
ffi
w
+\
'ilt
8l
1.024
LQp ngdy
Nguy6n Lan Phuqng
;0t
.tE
trong c6ng ty li6n t<6t,lien doanh
Nguoi l$p bi6u
.=
J:
Gi6m tl6c
VIEI\NAMI
9"* -%r/d
c6ne rv cd pnAn NAGAKAwI vrEr
NAM
Dia chi: Khu 9, phucmg Phric Th6ng, thi x5 rf,U. ,Un, tinh Vinh Phric
eAo cAo rAr cHiNH Hop NuAr
Cho ndm tdi chinh k6t thric ngdy 31 thdng 12 ndm 2014
BAo cAo LUU cHUYEN TrtN
( Theo phuong
TI9
HgP NHAr
phip gi6n ti6P)
NIm 2014
Dcrn
Me Thuy6t
sii minh
CHI TIEU
I.
NIm nay
v!tinh: VND
Nim trufc
Luu chuy6n ti6n tir ho4t tlQng kinh doanh
1.610.546.296
t. Lqi nhuQn trrhc thud
2. Eiiu chinh cho ctic khodn:
01
19.387.157.961
Kh6u hao tdi s6n cO einn
02
6.957.868.009
'7.857.156.082
Cric kho6n dp phdng
03
04
102.730.007
(s.6s7.l s l )
05
(s07.8s3.714)
(88.020.823)
06
7.943.715.125
l
Lai,
L-
3.
ch6nh lQch lj, gi6 h6i do6i chua thUc hiQn
tir ho4t tlQng ilAu tu
Chi phi l5,i vay
Lqi nhuQn tir hogt ctQng kinh doanh
Lai,
I
16
16
I
.=
,,!
08
ss.883.617.388
19.961.815.915
Tang, giim c6c khoin ph6i thu
09
(13.2s7 .628.991)
60.868.752.052
Tdng, gi6m hdng t6n kho
10
trwdrc thay ddt vdn
t
tra
itQng
tri
(21.07 s.s42.182)
t2
l3
(488.9r 1.371)
305.784.506
(8.017.588.10e)
(1s.938.0s 1.449)
14
(s0.000.000)
(171.98e.114)
64.126.300.46s
(61.465.878.499)
21.077 .656.362
Ti0n chi kh6c cho hopt tlQng kinh doanh
l5
t6
Lnu chuydn tiin thuiln fu hogt itQng kinh doanh
20
6.712.417.870
21
(2.722.229.324)
22
254.545.454
23
(26.5s4.484.6s0)
;.
-.I len
lal vay
t-
oa tra
Thu6 thu nhpp doanh nghiQp
<16
nQp
Ti6n thu khric tir hopt ilQng kinh doanh
II. Luu chuy6n tiiin tir hoqt tlQng
1.
tIAu
4.
5.
6.
7.
53.435.131.438
Ti6n chi d6 mua s6m, xdy dung tdi s6n c6 ilinh vd
TiAn thu
tt
ciic tdi sin
3.
(11.719.s0s.377)
tu
c6c tdi s6n ddi h4n khdc
2.
126.210.72s
(rs.ss4.6s7 .235)
Tdng, gi6m chi phi tr6 tru6c
I
7-.537.164.222
11
Tdng, gi6m cdc khoin ph6i
!
10.587.791.51I
thanh ly, nhugng b6n tdi sin c6
dii
h4n kh6c
).
-.
Ti6n chi cho vay. mua cdc c6ng cp ng cta
Ti0n thu h6i cho vay, b6n l1i circ c6ng cg ng cria
ilcrn vi kh6c
Ti6n chi dAu tu, g6p v6n viro don vlkh6c
Ti€n thu trOl AAu tu, g6p vdn vdo d
Ti6n thu ldi cho vay, c6 trlc vd lgi nhu{n dugc chia
Lru
(38.000.000)
chuydn
tiin
thuAn
t*
hogt ttQng dilu
24
25
ut
13
26
22.791.875.000
27
112.715.516
88.020.823
30
(6.1 17.s78.004)
s0.020.823
;G
il,l
lll
tA
)A
.:
I
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rv cd pnAn
c6rrrc
NAGAKAwa
vrfrr
NAM
Dia chi: Khu 9, phucrng Phric Th6ng, thl xd Phtic YCn, tinh Vinh Phric
eAo cAo rAr cHiNH HqP NHAT
Cho ndm tdi chfnh t<6t ttrric ngdy 31 thdng 12 nFm2014
Brio crio luu chuy6n ti6n tQ hqp nhSt (ti6p theo)
ME
CHI TIEU
III. Luu
l
l.
l
2.
'1
I
minh
Ti6n thu tir ph6t hdnh c6 phi6u, nhfln g6p v6n cria
chri sd hiru
Ti6n chi tr6 g6p v6n cho cdc cht s0 hiiu, mua lpi
<15
31
ph6t hdnh
32
Ti6n vay ng6n hpn, ddi h4n nhfn ttugc
JJ
Ti6n chi tr6 ng g6c vay
34
Ti6n chi
tri
ng thu6 tdi chinh
216.130.178.604
(21s.61s.766.2s8)
I
130.379.555.
l8;
(184.882.239.6e6)
35
36
C6 tri'c, loi nhufln dE tr6 cho chri sd hiru
(r8e.971.488)
I
I
NIm trudc
NIm nay
chuy6n tidn tir hoSt ilQng thi chinh
c6 phi6u cria doanh nghiQp
3.
4.
5.
6.
so
Thuy6t
Ltru chuydn tiin thuhn fir hogt itQng tdi chfnh
324.440.858
Luu chuy6n tii:n thuin trong n5m
919.280.724
(s4.s02.684.s08)
(1.017.532.247)
,?.
Ti6n vh tucrng tlucrng ti6n dAu
nim
2.942.762.492
3.960.294.739
r\
nIt
I
Anh huong cria thay e6i
t1i
gia n6i aoai quy tl6i ngo4i
tQ
6l
230.690
)i
1l
i
Ti6n
vi
3.862.273.906
tucrng tlucrng ti6n cuSi n5m
2.942.762.492
1
L4p ngdy 26 th6ng 3 nim 2015
Ngudi l$p bi6u
l
I
K6 to6n tru0ng
4*u'
Nguy6n Lan Phuqng
ffiss
o2l UQNci lY
Huy Th!Dung
14
d6c
\'Cr
GIAM DOC
9o* "%rA
c6nc w cd ptthtt NAGAKAWI vrf;r ruan
Dia chi: Khu 9, phuong Phric Thang, thi x5 Phric YOn, tinh VTnh Phirc
eAo cAo rRt cuiNs HOP NHAT
Cho n6m tdi chinh kiSt thric ngdy 3l th6ng 12 tdm20l4
BAN THUYET MINH BAO CAO TAI CHfNH HqP NHAT
NIm 2014
thric ngdy
86o cdo tdi chinh hqp nhAt cta C6ng ty Co phAn Nagakawa ViQt Nam cho ndm tii chinhtiSt
(c6ng ty
Nam
ViQt
phAn
Nagakawa
ty C6
3 I th6ng t2 ndm Z1t 4 bao g6m S6J cao tii chinh cira COng
m9) vd c6ng ty con (ggi chung ld Tf,p dodn).
I.
EAC DIEM HOAT DQNG CUA TAP DOAN
1.
Hinh thftc sd hfru v5n
cfra c6ng ty mg
:
C6ng ty c6 phAn
,,
Linh vqc kinh doanh
:
Sin xuAt, thucrng m4i
3.
Ho4t tl6ng kinh doanh trong nIm
l
l
i
:
-S6n*uet,muab6n,l6pdAth9th6ngth6nggi6,di6uhdakh6ngkhi'
I
I
I
Danh sich cfc c6ng ty con tluo. c hgp nh6t
I
Dla chi trlt sd ch[nh
Tdn cdng ty
@
tri6n
I
I
vd
K!
rjrc
phSt
thuflt Nagakawa
TjQtheo
gdp
TLIC i
CNDKKD
80%
80%
G\AY
n'6n
Khu g, phuong phfic Thdng, thi
xd Ph[c YOn, tinh Vinh Phric
\
\
;tAN
I
5.
I
theo phucrng ph6p viin
C6ng ty li6n k6t dutyc phin 6nh trong 86o c6o tii chinh hqp nhAt
chi sO hiru
ry
i
t_
I,
Ph6t
@d
tririn hp tAng Nagakawa
[.
NAM TAI cHiNH, DoN
1.
Nlm tiri chinh
#
Khu 9, phuong Phric Thing, thi
xd Phric Y6n, tinh VInh Phitc
vI TIEN TP stl
DVNG TRoNG
N6m tdi chinh cta TAp tlodn bat dAu tu' ngdy 01 th6ng
0l vi
Tjt lQ theo
Giiy
von gop
Dla chi trqt s0 chfnh
TAn cdng ty
rc
rt
CNDKKD
100%
roAN
ktit thric
vio ngiy 3 I th6ng
12 hdng
ndm.
OO l|p B6o c6o tiri chinh'f'Un nt'it
vi ti6n tQ sfr dgng""tr6t
Arrq" trlnl't bdy bing Ddng ViQt Nam (VND).
86o c6o tdi chinh t 9p
2.
Dcrn
IIr.
CHUAN MI,rc vA
1.
Chuin mqc vir cn6 a0 t6 toin 6p dgng
cHt
DQ KE TOAN
Ar uqNc
+t r'e
rz I
2 muc .keatoan va Lhei oQ
86o c6o tii chinh hqp nh6t dugc lpp theo hudng d6n ctra,c6c chudn
s6 I5I2006/QD-BTC ngdv 20
to6n Doanh nghiQp'viQt Nam dugc ban hdnh iheo Qrve.t d]1n
tu hucrng din thUc hiQn chuAn
th5ns 3 ndm 2006 cia 86 tru6ng BO Tdi chinh cfing nhu c5c thong
mgc"vir ctr6 dq k6 to6n cira BQ Tdi chinh'
15
,'l
ir
4
I
CONG TY CO PHAN NAGAKAWA vIET NAM
Dia chi: Khu 9, phuong Phric Th6ng, thixS Phric Ydn, tinh Vinh Phric
eAo cAo rAr cHiNH HQP NHAr
Cho ndm tdi chinh t6t tnric ngdy 31 thdng 12 ndm2O14
Bin thuy6t minh 86o cfo thi chinh hg'p nh6t (tii5p theo)
)
Tuy6n bii vG viQc tuAn thri chuAn mgc k6 toin vi cn6 A6 kii toin
Ban T6ng Girim d6c C.ong ty Cd phAn Nagakawa ViQt Nam dim b6o d5 tu6n thri dAy thi y6u cAu
cta c6c chu6n mpc ki5 to6n vd Ch6 dg KO to6n Doanh nghiQp ViQt Nam dugc ban hdnh theo
Quytit dlnh sd 15/2006/QD-BTC ngdy 20 th6ng 3 n[m 2006 c:iua BQ truong B0 Tdi chinh cfrng
nhu c6c th6ng tu hu6ng d6n thuc hiQn chuAn mgc vd ctr6 OO k6 to6n cta BQ Tdi chinh trong viQc
l6p 86o c6o tdi chinh ho. p nh6t.
3.
Hinh thrfrc k6 to6n 6p dgng
T4p tlodn sfi'dqng hinh thirc k6 to6n nhat
kf chung tr6n
IV.
cAc cniNH sAcH xn roAN Ar oPNc
l.
Ccr sO lAp
1
I
m6y vi tinh'
86o c6o tii chinh hqp nhft
86o c6o tdi chinh hqp nh6t dugc l{p tr6n co so k6 to6n d6n tich (trir c5c th6ng tin li6n quan
c6c ludng ti€n).
cl6n
Co s& hop nhAt
86o c6o tdi chinh hgp nh6t bao g6m B5o c6o tdi chinh cria Cdng ty C6 phAn Nagakawa Vigt Nam
(c6ng ty me) vd c6ng ty con. C6ng ty con ld clcrn vi chiu sU ki-,5m so6l cria c6ng ty mq. SU ki6m
roat tOn tai lni c6ng ty m9 c6 khi n6ng truc ti6p hay 9]61 tiiip chi ptrOi oac chinh sr{ch tdi chinh
vd ho4t rlQng cta c6ng ty con <16 thu tlugc c6c lgi ich kinh t6 tt c6c hopt dQng ndy. Khi ditnh gi6
quy}l ki6m soSt c6 tinh
chuy6n ddi.
K6t qui ho4t
trinh bdy trong B6o c5o ktit qui hopt dQng kinh doanh hqp nh6t tir ngdy mua ho{c cho d6n ngdy
b6n kho6n cl6u tu d cdng ty con d6.
I
I
Trong trudng ho. p chinh s6ch k6 to5n cria c6ng ty con khSc v6i chinh s6ch ki5 to6n cira 6p dpng
th6ninh6t tlong^tap dodn thi B5o c6o tii chintr cria c6ng ty con sE c6 nhirng di6u chinh thich
ho.
p tru'6'c khi str dgng cho viQc lap B6o c5o
tii
chinh hgp nhdt.
tdi khoin tr6n Bing cAn cl6i kti to6n gifra c6c cdng ty trong cirng T4p dodn, chc giao
dich n6i bQ, c6c khoin lai nQi bQ chua thUc hiQn ph6t sinh tu c5c giao dich ndy clugc lo?i trir khi
ldp B5o c6o tdi chinh hqp nh6t. C6c khoin 15 chua thgc hi6n"ph6t sinh tir c6c giao dich nOi b0
ciing clugc loai b6 tru khichi phi tao n6n kho6n t5 ao Hrong th6 thu h6i dugc.
SO Ou c5c
Lgi ich cira c6 ddng thi6u sO ttr0 hi6n phAn lqi nhuAn vd tdi sin thuAn cria c6ng ty con khdng nim
,
l -^
gru Dor cac co oong
cria c6ng ty m9 vd clugc.trinfr biy d mr,rc ri6ng tr6n 86o c5o kt5t.qu6.ho4t
IQng kinh doanh hqp nh6t ua eang c6n
g6#gi6 tri c6c lqi ich cria cd AOnglhiCu s6 t4i ngdy hqp nhdt" kinh doanh ban clAu vi phAn lgi ich
Iiru # cl6ng thitlu s6 trong bitln dQng cria v6n .h,i .o hiru kC tu ngiy hqp nh6t kinh doanh. C6c
khoin 15 tu"ong ri'ng v6i p[in uOn cta c6 ddng. thi6u s6 vuqt qu6 phdn v6n c0a.hg trong vdn chri
sd ht'u ctia c6ng ty con
nghia vu rdng buQc vd c6 kh6 nSng bir
3.
DAu tu vdro c6ng ty li6n ktit
C6ng ry ti6n t<6t-ti c6ng ty md T{p dodn c6 nhirng 6nh hu6ng d6ng'k6 nhung kh6ng c6 quy6n
ki6m so6t OOi vOi c6c chinh s6ch tdi chinh vi hopt dQng.
t6
c6ne rv cd pnAn neelreWR vrEr
Dia chi: Khu 9, phutrng Phric Thing,
NRPI
thixS Phirc YOn, tinh Vinh Phric
sAo cAo rar cuiNu HoP NHAT
3l thdng 12 ndm2014
Bin thuy6t minh B5o c5o thi chinh hg'p nn6t $6p theo)
Cho ndm tdi chinh k6t thric ngdy
K6t qui hoat rl6ng kinh doanh cua c6ng ty li6n k;St tlugc bao g6m trong 86o c6o tdi chinh hqp
v5n chti scr hru Iir ngiv bat 91, :: inh huong il5ng k6 cho il6n ngdy inh
,t.,at in"o pt
"*g;hap
huong deng kC kZithric. Khoin tliu tu vdo COng ty li6n k6t duqc thC hiQn tr6n 86o c6o tdi chinh
circ thay it6i trong phAn lqi ich tr6n tdi
t qp ;n?t ttieo chi phi dAu tu ban dAu vd di6u irn
"fro
"t
c6ng
sAn thu6n cta cdng ty li6n k6t sau ngdy diu tu. Ntiu lqi ich cfia T6p dodn trong khoin 15 cta
trinh
clusc
rlAu
tu
khoAn
.v if6, i.a, f", hoi ilp" bing gi6 tr] gl',i $ cua khoAn dAu.tu thi gi6 tri
bay tr6, 86o c6o tdi chinh frqp nlat ld bing kh6ng trt khi Tpp doin c6 c6c nghTa vs thUc hi€n
thanh to6n thay cho c6ng ty li€n k6t.
Ch€nh lQch giira chi phf dAu tu vi phin so htu cta Tfp dodn trong gi6 trihqp_l1i cta tdi sin.thuAn
c6 thiS xac dlnh duqc cta cdng fy li6n kt5t tpi ngiy mua dugcghi nhf,n ld lqi th6 thucrng rn-q,t IC.,
chi ph( dAu iu th6p hon gi6 tri ho.p l;i cria tdi sAn thuAn c6 th6 x6c dinh dugc cria c6ng ty li6n k6t
tai ngdy mua, phin ch6nh lech duqc ghi nhfn vdo k6t qui hopt dQng kinh doanh trong ndm ph5t
sinh nghiOp vu mua.
I
'rOl
c0L
86o c6o tdi chinh cta c6ng ty li6n k6t dugc lflp cing kj' kii toSn v6i Tap dodn' Khi chinh s6ch k6
86o
todn c[.ra c6ng ty li6n ktit k]h6c v6i chinh s5ch iC toan 6p dpng th6ng nh6t trong Tf,p tlodn thi
viQc
cho
dqng
khi
sir
tru6c
hgp
cdo tdi chinh cira c6ng ty li6n ki5t sE c6 nhtng
lap 86o c6o tdi chinh hqp nh6t.
I
l
o
4.
Ti6n vi tuong tluong tidn
.
Ti6n vi c6c khoin *ng
tfr"* AAu-t" "ga, fian "O ii.,Oi t an th; h6i ho[c cl6o tran ttrOnE qu5 3 th6ng k6 tir ngdy mua,
"a"
dOI thdnh mQt lugng ti6n x6c tlinh cfing nhu khdng c6 nhi€u rui ro trong viQc
aE alrg
"f",VCn
chuy6n dOi tnann ti6n.
5.
Hirng tiin kho
Hanit6n kho clusc x6c rlinh tr6n co so gi6g6c. Gir[ g6c $nq 1on t<]o u11 g6T .I nhi 1ua,.?hi
pfri ctrtS bi6n vd c6c chi phi li6n quan trqc titip kh6c ph6t sinh tl6 c6 ttugc hdng ton kho 6 clia tli6m
vir trpng th5i hiQn tai.
Gi6 g6c hdng tiin kho
phucrng ph6p kC khai thuong xuY6n.
I
giim gtithdng t6n kho
auqt. ci6 iri ttliAn cO iir6 thuc hiQn duqc le gi6 b6n u6c tinh cta hing t6n kho tru chi phi u6c
tinS de hodn thdnh sAn phAm vd chi phi u6'c tinh cin thitit cho viQc ti6u thp chring'
DU phdng
6.
Cic khoin phii thu thuong m4i vir phii thu khbc
C6c kho6n
phii thu thucrng mpi vd c5c kho6n phii thu kh6c tlugc ghi nhfn theo h6a don, chring tu.
Dp phdng ph6i thu kh6 ddi ctu-o. c.lfp cho tung.kfroal ng phAi thu kho ddi cdn cri viro tu6i ng qu6
han c[ra c6c kho6n no hoflc du ki6n mf'c t6n thet c6 th6 xdy ra, cp th6 nhu sau:
r
.
, |
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t- L-!-^-
^I.
vcri ng ph6i thu qu5 hpn thanh to6n:
D6i
- 31%gia t.i aOi ,^Oi t noa, ng ph6i thu qu6 hpn ttr tr6n 6 th5ng d6n du6i I n6m.
- 51%gi6 tri rt6i v6i khoin ng phii thu qu6 h4n tir 1 nim d6n du6i 2 n[m.
- iy%gi5 tri AOI vOi kho6n no phii thu qu6 hp tir 2 ndm cl6n du6i 3 ndm.
- loo% gi5 tri aoi voi kho6n nq phii thu qu6 han tir 3 ndm trcy l6n.
O6i v6.i ng phii thu chua qu5 hpn thanh to6n nhtmg kh6 c6 kh6 n6ng thu h6i: cdn cri vdo dp
kitin mric tdn thAt AC l6P dq Phong.
t7
]tt
}lI
llEl
rAtl
31
'=
c6nc w cd pnAn
NAGAKAWA
vrEr Nalr
Dia chi: Khu 9, phuong Ph[c Th6ng, thi x5 Phric Y€n, tinh Vinh Phirc
eAo cAo rAr cHiNH Hop NHAr
3l thring 12 ndm2014
Bin thuy6t minh 86o c6o tiri chinh hqp nh6t (itip theo)
Cho ndm tdi chinh ki5t thric ngdy
7.
sin cii Ainn hfru hinh
cO dinh htu hinh clu-o. c thi5 hi6n theo nguy6n gi6 tru hao mdn lfiy ki5. Nguy6n gi6 tdi s6n
c6 Ainn hfiu hinh bao g6m todn bQ c6c chi phi mi T4ptlodn phii b6 ra d6 c6 Au-oc tai san c5 Airn
tinh cl6n thoi cli6m dua tdi sin tl6 vdo trpng th6i sin sdng sft dung. C6c chi phi ph6t sinh sau ghi
nhAn ban clAu chi cluqc ghi tdng nguyCn gi5 tdi sin c6
tdng lgi fch kinh t6 trong tucrng lai do sir dpng tdi sin <16. C6c chi phi kh6ng th6a mdn tli6u kiQn
Tdri
Tdi sin
!
tr6n dugc ghi nhpn ngay vdo chi phi.
:
Khi tei sAn c6 dinh hfru hinh tlugc b6n hay thanh l;i, nguyCn gi6 vit kh6u hao lfry kC dugc x6a s6
vd b6t kj, kho6n ldi 15 ndo ph6t sinh do viQc thanh lli d6u duqc tinh vdo thu nh4p hay chi phf
trong ndm.
Tdi sin ci5 dintr hfu hinh iluo. c kh6u hao theo phuong phSp tlucrng thing dpa tr6n thdi gian hiru
dung u6'c tinh. 56 ndm kh6u hao cta c6c lopi tii s6n cO dintr hiru hinh nhu sau:
56 ndm
t-oai tdi san cO
10 -25
Nhd cua, vflt ki6n truc
M6y m6c vd thi6t bi
6 - l0
Phuong tiQn v4n tii, truy6n d6n
6- 8
thitlt bi, dpng cq quin l;i
03
Tdi sin c5 ttinh kh6c
03
o
I
I
I
L
I
L
PhAn mim mriy tinh
PhAn m6m mriy vi tinh ld todn b0 c6c chi phi md C6ng ty dd chi ra tinh d6n thoi cliiSm
mdm vdo sri dpng. PhAn m6m m6y vi tinh ducr. c kh6u hao 03 ndm.
9.
r
I
L
Chi phi tli vay
Chi phi di vay tluqc ghi nhfn vdo chi phi khi phSt sinh trong ndm.
10.
Chi phi phii tri
Chi phi ph6i tri clugc ghi nh{n dga tr6n cdc u6c tinh hqp lli vO s6 ti6n phii
dich vg dd sri dung.
tri
cho c5c hdng h6a,
I
ll.
Chi phi
tri trufc dii hpn
r
L
C6c c6ng cy, dqng
l_
Chi phl bao hdnh san phdm
Dg phdng cho b6o hdnh sin phAm duqc l{p cho tirng lo4i sin phAm c6 cam t<6t Uao hdnh v6i mric
trich l{p theo c5c cam k6t v6i kh6ch hdng.
COng cU, dyng cy
cr,r
ild dua vdo sri dpng dugc phdn b6 vdo chi phi trong kj,theo phu
cludng thing v6i thdi gian ph6n b6 kh6ng qu6 03 ndm.
Viec trich lflp du phdng chi phi b6o hdnh cria C6ng ty m9 dugc u6c tinh bing 1% tr6n doanh thu
thuin ddi v6i sAn phAm ld
duoc thuc hi6n vdo cu6i ndm tdi chinh.
I
13.
!c
IE
,4
fl
.A
-=
8. Tii sf,n cii Alnn vd hinh
I
L
I=
Ngu6n v6n kinh doanh - quf
Ngudn v6n kinh doanh cira T4p clodn bao g6m:
t8
c6rrrc
w cd pnhn NAGAKAwA vrEr NaNl
Y6r, tinh Vinh Phric
eAo cAo rer cniNu Hop NuAr
Cho ndm tdi chinh ktit thric ngiy 31 thing 12 ndm 2014
Dia chi: Khu 9, phudng Phric Thing, thi xd Ph.i"
Brin thuy6t minh Brio c6o
.
tii
chinh hgp nh6t (ii5p theo)
Vtin dAu tu cria chrh sd hiru: tluqc ghi nhin theo sti thgc t6
Ca OAu
tu cia cr{c c6
ty
m9.
14.
.
Th6ng du v6n ci5 phAn: ch6nh l6ch do ph6t hdnh c6 phit5u cao hon mQnh gi6.
C6c
qu!
^7
..t
duo.'c
trich lfp vd sri dpng theo Di6u
lQ cria c6c c6ng
ty trong Tflp dodn.
iltlffiHJvnong
uo,, chir sd hiru dusc mua l4i, kho6n ti6n tr6 bao gdm cit chcchi phi li6n quan
d6n giao dich dugc ghi nhfn ld c6 phit5u qu! vd dugc phin 6nh ld mQt khoin gi6m trir trong v6n
chri sd hiru. C6c khoin l6i ho{c 16 khi mua, b6n c6 phii5u qu! tlugc ghi vdo chi ti6u Th{ng du
vdn c6 phAn trong v6n chri sd hiru.
!_
15.
C6 trlc
CO tric
16.
li
ng ph6i
tri
trong kj'c6 tric
Thu6 thu nh{p doanh nghiQp
Chi phi thu6 thu nh4p doanh nghiQp bao g6m thur5 thu nhflp hiQn hdnh vd thut5 thu nhfp hodn lpi.
I
Thui fiu nhQp hiQn hdnh
Thu6 thu nnap niQn hdnh ld khoin thuiS dugc tinh dpa tr6n thu nh4p tinh t[u6. Thu nhpp tinh thu6
chQnh lQch so v6'i lgi nhu{n k6 to6n ld do cli6u chinh c5c khoin ch6nh lQch tpm thoi gifra thu€ vd
k6 to6n, c5c chi phi kh6ng dugc tru cfing nhu di6u chinh c6c khoin thu nhpp kh6ng phii chiu
thu6 vd c6c khoin l5 du-o. c chuyiSn.
I
l
T4i Cdng ty me
i
I
Theo gi6y chring nhfln dAu tu s6 tqtZt000057 ngity 26 th6ng l1 n6m 2007 ciaUy.ban nh6n d6n
tinh Vinh Phric, C6ng ty tiCp tgc dugc hucrng c6c uu ddi theo Gi6y ph6p d6u tu sO Z+lCp - Vp
ngiry 22 th6ng 08 ndm 2002 cia Uj' ban nh6n d6n tinh cdp cho Cdng ty li6n doanh Nagakawa
ViQt Nam. Theo <16 thuti su6t thu(5 thu nhfp doanh nghiQp 1d,25%. Trong 12 nlm dAu tiCn kC tir
khi du inbhtdiu sAn xu6t kinh doanh thu6 su6t liL l5%. C6ng ty
nghiQp trong 4 n[m ki5 tir khi c6 thu nhflp chiu thu6 vd gihm 50% s6 thu6 ph6i ndp trong 4 ndm
ti6p theo.
Ndm 2014 ld ndm tdi chinh
thf
13 cria dp 6n tfnh tir thdi cli6m dU 6n
Vinh Phric c6p Gi6y ph6p dAu tu s6 24lGp-VP ngdy 221812002 vdL ld ndm tdi chinh thf 09 Cdng
ry c6 thu nhfp chiu thu6. Thu6 su6t thui5 thu nhpp doanh nghiQp cria C6ng ty m9ld22%.
T4i C6ng ty con
Cdng ty Cd phAn DAu tu vd Ph5t tri6n
doanh nghiOp v6i thu6 sudtzzo .
k!
thupt Nagakawa ViQt Nam
phii
nQp thuti thu nhpp
t
Thud thu nhQp hodn lgi
Thuti thu nhfp hodn lai ld khoin thu6 thu.nh4p doanh nghiQp sE phii nQp ho{c sE ducr. c hodn lai
do ch6nh lQch tqm thoi gifta gi6 tri ghi s6 cria tdi s6n vdL ng phii tri cho mpc dich 86o c5o tii
chinh vd cic gi|tri ding cho mqc tlich thu6. ThuiS thu nh4p hodn lai ph6i trd dugc ghi nhdn cho
tdt cdcfuc khoAn ch6nh lQch tpm thd'i chiu thu6. Tii sAn thud thu nh4p ho6n lpi chi
khi chdc ch6n trong tuong lai sE c6 loi nhuAn tinh thu6
ttugc khAu trir niy.
t9
c6rrrc
rv cd puAn NAGAKAWR vrEr
Dia chi: Khu 9, phuong Phric Th6ng,
ruau
thixd Ph.i" Yen, tinh Vinh Phric
eAo cAo rRr cHiNu uep NHAI
Cho nf,m tdi chinh kiit ttuic ngdy 31 thdng 12 rfim2O14
Bin thuy6t minh 86o c6o tii chinh hg'p nh6t (tiiSp theo)
Gi6 tri ghi s6 cria tii sin thu6 thu nh4p doanh nghiQp hodn lai du-o. c xem xdt l4i vdo ngdy k6t thric
n6m tii chinh vd sE dug-c ghi giim di5n mr?c cl6m b6o ch6c chin c6
ph6p lqi ich cfra mQt phin hof,c toin b0 tdi s6n thu€ thu nh6p hodn lai
thu6 thu nh{p doanh nghiQp ho6n lpi chua dugc ghi nhfln tru6c d6y dugc xem x6t l4i vdo ngdy
lAp 86o c5o tdi chinh vd dugc ghi nhpn khi chic chin c6 chi lgi nhufn tinh thu6 dC c6 th6 sri dpng
cric tdi sin thu6 thu nhAp ho6n l4i chua ghi nh6n ndy.
Tdi s6n thui5 thu nhfp hoSn lai vd thu6 thu nh{p hodn l4i phii tri dugc x6c dinh theo thutS su6t dr,r
tinh sE 6p dpng cho ndm tii sin dugc thu nOi hay ng ph6i tri dugc thanh to6n dya tr6n c6c mric
thuti su6f c6 hiqu luc tai ngdy ki5t thric ndm tdi chinh. Thuti thu nh4p hodn lpi duo. c ghi nh$n trong
86o c6o kt5t.qui ho4t dQng kinh doanh hqp nh6t trir khi li6n quan d6n c5c khoin mpc dugc ghi
thing vdo v6n chfi so htu khi d6 thu6 thu nhQp doanh nghiQp sE duqc ghi thing vdo von chu sd
hfr'u.
17.
tic
chuy6n tt6i ngogi tQ
C6c nghiQp vu ph6t sinh bing ngoai tQ clucr. c chuy6n ddi theo fj gi6 tai ngdy phSt sinh nghiQp vp.
SO auiac tho6n mpc ti6n t0 c6 g6c ngopi tQ cuOi Li,dugc qui d6i theo tj'gi5 mua vdo binh qu6n
cfra c5c Ng6n hdng t4i ngdy cu6i nam.
Nguy6n
Chdnh lQch tj, gi6 philt sinh trong kj, vd ch6nh lgch tj, gi5 do d6nh giri l4i cilc kho6n mrlc tien
c6 g6c ngopi tQ cu6i kj, cluqc ghi nhdn vdo thu nh6p hoflc chi phf trong nirp.
tQ
Ty
giit quy rl6i ngopi tQ ra E6ng ViQt Nam dugc thqc hiQn theo \u6ng d6n tai Th6ng tu
l79l2012lTT-BTC ngdy 24 thbng l0 ndm 2012 cia B0 Tdi chinh. Cu th6 nhu sau:
I
.
l
D6i v6i vi6c
NgAn hdng thuong mpi noi doanh nghiQp md tdi khoAn c6ng bd t4i thcri di6m lf,p b5o c6o tdi
chinh.
.
I
Ty
18.
Trudng hgp doanh nghiQp md tdi kho6n tai nhi6u ng6n hdng thuong mai c6 cdng bi5 ty gi6
cria cliing ngoai t6 d6 thi khi quy d6i thUc hiQn theo fj'gi6 giao dich binh quAn c[ra c6c ngAn
hnng thucrng m4i md doanh nghiQp md tdi khoin tai thdi tli6m cl6nh gi6 lai si5 du c5c khoin
mqc ti6n tQ c6 g6c ngo4itQ cuOl ti,.
giiL
st
dpng dO qui dOi tai thoi cli6m ngdy
3l
thSng 12 ndm2014:21.440 \rND/USD
Nguy6n tic ghi nhfn doanh thu vir thu nh$p
Doanh thu brtn hdng hoti, thdnh ppm
Doanh thu b6n hdng h6a, thdnh phAm duoc ghi nh|n khi phAn l6n rrii ro.vd lqi fch gin li€n v6i
viQc s6'hiru cfrng nhu quy6.n quin l;f hing h6a, thinh.phAm tt6 clugc chuy6n giao cho ngudi mua,
vd kh6ng con t6n tpi ytiu t6 khOng ctric inin d6ng.ke li6n quan d6n viQc thanh to6n ti6n, chi phi
kdm theo hoic khi ndng hdng b6n bi tr6 l4i.
Tiin tdi
Ti6n ldi duoc ghi nh{n tr6n co sd thdi gian vd l6i su5t thuc t6 tirng ki'.
19.
Tiri sfln tii chinh
Phdn logi tdi sdn tiii chinh
Cdng ty phAn loai c6c tii s6n tdi chinh thdnh c5c nh6m: tdi sin tdi chinh.duo.'c gJri nh4n theo gi6
tr! hqp lli th6ng qua 86o cr{o k6t quA ho4t clQng kinh doanh, c5c khoin
d5o hpn, c6c khoin cho vay vd phii thu, tdi sin tdi chinh sin sing tl6 b5n. ViQc phdn lo4i c6c tdi
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