Báo cáo tài chính công ty mẹ quý 1 năm 2014 - Công ty Cổ phần Luyện kim Phú Thịnh

-1CONC TY CO PHAN LUYS,N KIM PHU THINH
Z+p:, Khu d6 thi mdi D4i Kim, Phudng D?i Kim, QuQn Hodng Mai' Thdnh ptrO Ha Nqi

SO

BAO CAO TAI CHINH
Qull I ndm 2014

(Tt

0l I 0l l20l 4 d€n

n

3 1 I 03 1201

4)

BANG CAN DOI KE TOAN
T4i nghy 31 th6ng 03 ndm 2014
Don vf tinh: VND

TAI SAN

Ma
sti

A-

TATsANNCAX}IAN

100

L

Tidn vh cric khoin tuo'ng tluong ti6n

110

C6c kho6n tuong ducmg ti6n

112

il.

Cric khoin tl6u tu tdi chinh ngfn h4n

t20

III.

Cfc khoin ph:ii thu ngin h4n

130

3.224.576.838

2.0s4.782.131

3.224.516.838

57.772.760.158

42.187.165.536

131

vr.2

21

2. Tr1,trutc cho ngudi b6n

132

VI.3

24.358.095.147

3. Phai thu nQi bQ ngdn h4n (tam ring)
4. Phai thu theo ti6n d0 k6 hoach ho.p d6ng xdy dr,rng

133

3. Chc khoin phdi thu kh6c

135

VI.4

6. DF phdng phdi thu ngAn hPn kh6 ddi

139

v.5

Hdng t6n kho
2. DU phdng giam gi6 hdng t6n kho

V.

Tiri sin ngfn h4n khic

141

1. Chi phi trd tru6'c ngan han

151

1. Thud gi6 tri gia tdng duo-c khAu trir
3. Thu6 vd ciic khodn kh6c phii thu Nhd nuoc

152

- 'r'Ar sAN DAI HAN
l.

hqn

vr.5

158

VT.6

220

NgtryAn gid

222

Gid tri hao ntdn lily kt!

/zJ
230

III.

B6t dQng sin tlAu

240

IV.

Cdc khorin dAu

250

tu
tu'tiri chinh dii h4n

1. DAu tu' vdo c6ng ty li6n ktit, li€n doanh

252

2. DAu tu ddi han kh6c

258
259

V.

dAu

VI.1

tu tdi chinh ddi han

6.000.000.000

6.000.000.000

4.988.833

4.988.833

1.571.042.300

9.988.',|69.579

1.511.042.300

9.988.169.579

482.590.974

472.300.048

482.590.914

412.300.048

263.276.431.464

263.410.609.743

5.7',t5.407.569

5.910.609.743

5.106.'78j.569

5

s.867.13r.r50

5.902.257.514
(660.267.771)

(760.343.

vI.8

s8I)

668.620.000

2s7.soo.ooo.;oo

251

1. DAu tu vdo cdng ty con

vt,9
v.28

I .023.895

2. Tdi sdnthu6 thu nhdp hodn lpi

262

274

257.s00.000.000

vl.l0

261

TONG CQNG TAI SAN

668.620.000

20.000.000.000

1. Chi phi tr6 tru'6c ddi h4n

268

43

237.500.000.000

1.023.895

khiic

.',7

20.000.000.000

260

sAn ddi han

.241 .989

237.500.000.000

Thi s6n dhi h4n khdc

3. Tdi

264.000.525

210

221

2. Chi phi xdy dung co ban do dang

5.918.176.178

vt.4

154

Tdi sAn cO Ainl hfi'u hinh

4. Dp phdng giam gi6

vI.5

200

I. Crlc kho:in phrii thu dii
IL Tii srin c6 Alnn

3

149
150

:,
2. Tdi sin ngdn h4n klrdc

.409.616.178

134

140

Hhng tiin kho

55.872.812.001

2.054.782.131

1. Phaithukh6chhdng

IV.

B

VI.I

56 tlffu nem

sa cu6i trv
61.881.175.563

ill

1 Ti6n

2

Thuy6t
minh

VI.11
325.157.607.027

319.283.421.744


-2-

c6Nc ry co puAN LUvTN rrnr pnu rHINH
56 l+p3, Khu d6 thi m6i D4i Kim, Phuong D4i Kim, Qufln Hodng Mai, Thdnh ptrO Ha Ngi

eAo cAo rAr cHfNH
Quy I ndm 2014 (TiI ngity 0110112014 dr5n 3110312014)

cfln tl6i k6 toan (ti6p theo

NGUON VON

Mfl

s6 minh

Sii cu6i

t<;'

56 tl6u

NIm

A- NgpuArrnA

300

88.990.584.802

83.416.902.s15

I.

310

88.990.584.802
25.000.000.000

83.416.902.51s
r0.000.000.000

41.127 .996.634

66.998.882.012

313

16.703.000.000

Ng ngin h4n
1.

311 VI.10
312 vt.l2

Vayvdngnginhan

1. Phai

tri ngudi b6n

2. Nguoi mua trA tidrn tru6c

4.434.986.338

4.634.818.673

5. Chi phi phAi tr6

314 vI.13
315 VI.13
316 VL 14

5. QuY khen thucrng, phric lgi

323

1.724.601.830

1.783.201.830

2. ThuE vd c6c khoAn ph6i
4. Phai tr6 ngudi lao dQng

II.
B

-

I.

Nq

dii

nQp Nhd nu6'c

330

hqn

NGUON VON CHU SO

HIIU

410

chi s6'hilu

236.t67.022.225

400

Vt.l4

235.866.519.229

236.167.022.225

235.866.s19.229

41r

216.000.000.000

216.000.000.000

2. Quy dAu tu ph6t fi6n

417

13.332.982.284

13.332.982.284

3. Quy dr; phong tdi chinh
4. Loi nhu{n sau thu6 chua phAn ph6i

418

2.091.458.960

2.091.4s8.960

420

4.',742.580.981

4.442.071.985

325.157.607.027

3r9.283.421.744

Vi5n

I

II.

V6n dAu tu cria ch0 sd hfiu

Ngudn kinh phi v]r

qui

kh6c

TONG CQNG NGUON VON

430
440

cAc cui TIEU NGOAI BANG CAN DOI KE TOAN
cHi

TIEU

Thuy6t

minh

s6 cu6i try

56 tl6u Nnm

1. Tdi sdn thud ngodi
2. Vfi tu, hdng ho6 nhQn gifl'hQ, nhAn gia c6ng v{t tu
3. Hdng ho6 nhfln brin hQ, nhan klf gdi, ky cugc

HaNQi, ngdy 31 thring 03 ndm2014
KG todn tru&rrg

cOruc rY

TRAN THI THU HOAI

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-5CONG TY CO PHANLUYDN KIM PHU THINH
s6 z+p:, Khu d0 th! mdi D4i Kim, Phuong D4i Kim, QuQn Hodng Mai, Thdnh ptr6 HaNEi

BAo CAo TAI CHINH
auv.l*?..2911(Iy:gil,311911?*0-11d":#)!-97v911.)

gAo CAO LUU CHUYEN TIEN TE
(Theo phuong phf p gi6n titip)
euv I NAM 2or4
Don vi tinh: VND

Lfiy k5 tit dAu nim
tl6n cuOi Quf nny
(NIm nay)

Chi ti6u

Lfiy k6 til ddu nrm

d5n cuiii Quf nny

(Nim tru6'c)

LU.U CHUYEN TIEN TU'HO4.T DQNG KINH DOANH
400.670.66L

499.s24.893

134.178.279

136.059.643

(4s.2s2)

(50.060)

s34.803.688

635.534.416

15.s95.88s.548

7.01t.909.520

(8.417.727.279)

1.652.0s0.027

1l Tdng gidm c6c khodn phiti trit

5.573.682.287

7.601.661.240

14 Thu€ thu nhQp doanh nghiQp dd n6P

(300.000.000)

(2s7.33s.667)

01

Lgi nhu$n tru6c thu6
DiAu chinh cho c6c khodn

02

Kh6u hao TSCD

05 Lai

15

tt

hoqt dQng ddu tu

08 Lo.'i nhu$n

ti'ho4t

tlQng kinh doanh trudc thay al6i VLD

09 Tdng gidm c6c khoan phdi thu
10

15

Ting gi6m hdng tdn kho

Ti6n thu tir ho4t dQng kinh doanh

16 Ti6n chi khdc cho ho4t dQng

20

kinh doanh

Luu chuy6n tidn thu0n ttl ho4t ilQng kinh doanh

(14.1s6.484.203)

(17 .696.898.042)

(1.169.83e.9s9)

(1.0s3.078.446)

LUU CHUYEN TIEN TU,HOAT DQNG DAU TIT

2l

Ti0n chi d0 mua sdm XD, TSCD vd ciic TSDH kh6c

24 Ti6n thu hOi ctro vay, b6n lgi cho ciic cOng cu no cria
25 Ti€n chi ddu tu g6p v6n vdo don
27 Ti6n thu l5i cho vay, c6 tric va

30 Luu chuy6n tidn

vl kh6c

Ti€n thu

tt

45.252

50.060

45.252

50.060

(t.169.794.107)

(1.0s3.028.386)

lgi nhuQn dugc chia

thuin ttr ho4t

tlQng

tliu tu

LUu cHUyEN TIiN TUHoATDQNG rAr

31

DV kh6c

cniNn

phrit hdnh c6 phi€u, nhqn vdn g6p cta CSH

46 Luu chuy6n tidin thuAn tir ho4t ttQng thi chinh
59 Luu chuy6n tiin thu0n trong ki
69 Ti6n vir tuo'ng tluong tidn tlnu kj,
79 Tidn vir tuong tlucrng tidn cuiii t
3.224.s76.838

1.739.866.679

2.054.182.t3t

686.838.293

Hd NQi , ngdy 31 thdng 03 ndm 2014

KG

T6ng Gi{m tt6c

tofn tru'iimg

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cO PHAN LUYT.N KIM PHU THINH

56 z+p3, Khu dd thi mdi D4i Kim, Phucrng Dai Kim, Qufln Hodng Mai, Thdnh pn6 ua NOI
rHuver MINH nAo cAo rar cuiNH (ti6p theo)

V.
1.
2.

3.

cAc CHINH SACH KE TOAN AP NUXC
Bio

tii

chinh
86o c6o tdi chinh cluo. c trinh bdy theo nguydn thc gi6 g6c.
Tfi,n vh cfc khoin tuong tluong tidn:
Ti6n vA c6c kho6n tuong duong ti6n bao gOm ti6n m{t, tidn giri Ngdn hdng, ti6n dang chuy6n vd c6c
kho6n dAu tu ng6n h4n c6 tho'i h4n thu trOi hoac d6o han kh6ng qu6 03 th6ng, c6 khA ndng chuy6n
aOi aC ddng thd"nh mit lu-o. ng ti6n x6c dinh vd kh6ng c6 nhi6u rui ro trong chuyi5n OOi tnann ti0n kd
til ngdy mua kho6n dAu tu d6 t?i thd'i di6m lpp 86o c5o.
Co s& lAp

c6o

Cfc khoin phii thu thuong m4i

vi phii

thu khfc

C6c kho6n ph6i thu thucrng m4i vd ph6i thu kh6c dugc ghi nhan theo H6a don chirng tr)'.

4.

Hing tdn kho
Nguy6n tic cl6nh gi6: hdng t6n kho dugc ghi

nh6n theo gi6 g6c. Gi5 gdc hdng tdn kho bao g6m chi
phi mua, chi phi ctr'5 bi6n vd c6c chi phi 1i6n quan trqc ti6p kh6c ph6t sinh d6 c6 dugc hdng t6n kho 6'
thoi tti6m hiQn tai.
Phuong phSp hach to6n: KO khai thudng xuyOn.

Phuong phSp d6nh gi5 hdng tiin kho: Binh quAn gia quyAn.

5.

Tdri

sin

Cintt hfru hinh
"15

Nguydn tdc cfuinh giti

Tdi sin duo.c ghi nh{n theo gi6 g6c. Trong qu6 trinh sri'dgng Tdi sAn cO dintr clugc ghi nh{n theo
lu! kC vd gi6 tri cdn lai.
Nguy6n gi6 titi s6n c6 dinh bao gdm gi5 mua vd nhfi'ng chi phi c6 liOn quan tryc.ti6p d6n viQc dua tdi
sin vdo tr4ngthli sin sdng sri dpng. C6c chi phi ph6t sinh sau ghi nhAn ban dAu chi dugc ghi tdng
nguy6n gi6 tdi sdn co tlinh n6u c6c chi phi ndy ch6c. chin lim tdng lo. i ich kinh tt5 trong tuong lai do
sil dgng tdi sin d6. C6c chi phi kh6ng th6a mdn ili6u kiQn chdc chln ldm ting loi ich kinh tO trong
tuong lai do sil dpng tdi sin duo.'c ghi nh{n vdo chi phi trong kj'.
Khi tdi sin dugc b6n hay thanh l;f, nguyCn gi6 vd khAu hao lfly kC dugc x6a s6 vd b6t kj, c6c khoin
l6i 16 ndo ph6t sinh do viQc thanh ly ct6u tluoc ghi nhAn vdo chi phi trong kj,.
Phuong phtip khdu hao dp dyng
Tdi sin cO Cinh duoc khAu hao theo phuong phSp duong thing dC tru dAn nguydn gi5 tdi sin c6 clinh
theo tho'i gian hfru dr,rng udc tfnh, phtr ho. p v6i hu6ng d6n theo Thdng tl sA ZOZ|Z\09/TT-BTC ngdy
nguy6n gi6, hao mdn

20 thhng 10 ndm 2009 crta BQ tru6ng BO Tdi chinh.
Sti ndm kh6.u hao cira c5c nh6m Tdi sAn cti dinh nhu sau:

56 ndm khAu hao

Nh6m TSCD

6.
7.

M6y m6c thi6t bi

04

Thi6t bi dpng cq quAn ly

03

thuong m4i vi phii tri khfc
C6c kho6n phhi tril thuong m4i vd c6c khoin phhi trh kh6c tlugc ghi nhan theo h6a don, chf'ng tir.
Thu6 thu nhfp doanh nghiQp
Chi phi thur5 thu nhfp doanh nghiQp trong ndm ld thu6 thu nhfp hiQn hdnh duo. c tinh dga trdn thu
nhgp chiu thu6 trong nam v6i thu6 su6t 6pdpng t4i ngdy k6t thirc n6m tdi chinh. Thu nh{p chiu thyf
ch6nh lQch so v6i lqi nhuQn k,5 torin do di6u chinh c5c khoin chOnh lQch t4m thoi gifi'a thu€r vd k6
C6c khoin

phii

tri

to6n cfrng nhu tti6u chinh c6c khoAn thu nhdp vd chi phi khdng

phii chiu thut5 hay khdng ttuqc kh6u

trir.

Viec x6c dinh thu6 thu nh4p doanh nghiQp cdn cri vho c5c quy nhfl'ng quy clinh ndy thay dOi theo tilng thdi hj,vd vi6c x6c ttfnh sau cirng v6 thu6 thu nhAp doanh
nghiOp tuj,thuQc vdo kt5t qu6 ki6m tra cin co quan thu6 c6 thAm quy6n.


-8cONC TY CO PHAN LUYE,N KIM PHU THINH

ga
S6 Z+p:, Khu d6 thi m6i Dai Kim, Phudng E4i Kim, Qudn Hodng Mai, Thdnh pfr6
THUYET MINH

8.

g.
'
10.

vr.

Nguy6n

N6i

eAo cAo TAI cHiNH (tit'p theo)

tic ghi nhfn

doanh thu

gi6 tri gia t6ng
Doanh thu duoc ghi nhan khi hdng h6a clugc chuy€n giao quy6n sd hfru, xu6t h6a don

;'T::ffi:*T"1fil:Ji1**

khi c.ng tv c6 quvan nhpn khoan rdi

Nguy6n tfc ghi nh$n chi Phi
Chi phi dugc ghi nhAn theo thvc t6 ph6t sinh'
BOn li6n quan
cl6ng k6 d6i
C6c b6n duo. c coi 1d li6n quan ,r6u mQt b6n c6 khi ndng kitim soSt hoflc c6 6nh hu6ng
v6'i ben kia trong viQc ra quy6t clinh c6c chinh sSch tAi chinh vd hopt ddng.
Giao dich v6'i cdc ben li6n quan trong kj duqc trinh bdy o thuyt5t minh sti VIII.6

THONG TrN BO srrNc
TOAN

cAc rGoAN nrqc rRiNH BAY

TREN BANG cAN

oor rE

Don vi tinh: VND

l.

Tidn vir c6c khoin tucrng ducrng tidn
si6

cuiii

t
Sii tIAu

nim

2.02s.363.615

3.213.136.699

29.418.516

11.440.139

2.054.782.131

3.224.576.838

t6.7 49.408.122

16.149.408.122

C6ng ty CP LuyQn kim D6ng B6c

8.311.590.616

8.3r1.590.616

Doanh nghidp TN Hodng Manh

2.342.677.440

2.342.67'7.440

TiAn mdt

Ti6n giri

\DiD

\NE

C0ttg

2.

Phii thu cria khdch hirng

TCT

CP

T{p

ctodn tre g5

ViQtNam

8.s08.500.000

C6c kh6ch hdng kh6c

27.409.676.178

cOng
3.

Tri trufc

35.918.176.178

cho ngucri b6n

c0ng

24.358.095.t47

264.000.s25

Cfc khoin phii thu khfc
4.988.833

4.988.833

Nguy6n li6u vdt 1i6u

376.810.923

400.844.923

Hdng h6a

223.623.679

c0ng
Hdrng t6n kho

C6ng cp dpng cq

Chi phi SXKD d6 dang

c0ng

8.8s4.3',73.679

23.974.000
946.573.698

733.550.971

1.571.042.300

9.988.769.579

-9

-

cOxc rv cO psAN LUYEN KIM PHU THINH
56 7+t 3, Khu d6 thi mdi Dpi Kim, Phudng Dpi Kim, QuQn Hodng Mai, Thiinh pno ua
THUYET MINH eAo cAo rat csiNu (ti6p theo)

6.

x6l

Tdi sin ngin h4n khrlc
sti cuiii try

7.

Si5

tlflu nnm

Tam ilng

6.000.000.000

6.000.000.000

C0*tg

6.000.000.000

6.000.000.000

Tii

sf,n

"ii

dioh hfru hinh
M6v m6c thi6t

Chi ti6u
r.

Dgng cg

bi

ly

quin

Thi srin c6
ilinh khric (*)

c0ng

Ncuvtx ctA
l.

Sii

diu nim

2. Tirng trong

s.867.131.1s0

s.867.131.150

5.867.t31.150

5.867.131.150

nim

3. Giam trong nam

4. 56 cu6i n5m

rr. HAo rrdN I-Ov
1. 56 ttAu

rt

nIm

2. Titng trong n6m

626.165.302

626.165.302

134.178.279

134.178.279

760.343.s81

760.343.581

5.240.965.848

5.240.965.848

06.787.569

5.1 06.787.569

3. Gidm trong n5m

4. sii cu6i nEm

III. GIA TRI CON LAI
1. 56 ttAu nnm
x.
^ ^:

z. so cilol nom

5.1

Nguydn gi6 Tdi sAn cti dinh h6t khAu hao vhn con su dpng: khong c6

Chi phi xfly dqng co bin dO dang

sii cutii
Chi phi x6y dqng co

bin d6'dang

tliu

nem

668.620.000

668.620.000

668.620.000

C6ng ty TNHH MTV Kho6ng s6n vd LuyQn Kim Thang
Long NghO An (*)

20.000.000.000

20.000.000.000

c0ng

20.000.000.000

20.000.000.000

167.500.000.000

167.500.000.000

70.000.000.000

70.000.000.000

237.500.000.000

237.s00.000.000

DAu tu viro C6ng ty con

Ghi chri
10.

Sl5

668.620.000

c0ng
9.

t

(*). ri

t€ Sdp vijn

Id 100

%.

Eflu tu vio cdng ty ti6n k6t, li6n doanh

(a) C6ng ty CP Chi KCm Ydn B5i

(b) Cdng ty TNHH MTV XI{K Y€n B6i Ldo Cai

c0og


-10cOXC TY CO PHAN LUYE,N KIM PHU THINH
s5 7+p3, Khu d6 thi m6i D4i Kim, Phuong Dai Kim, Qudn Hodng Mai, Thdnh ptro Ha N9i
THUYET MINH eAo cAo rar cHiNH (ti6p theo)

11. Diu tudii h4n kh6c
cqng

12. Phaitri cho ngucri bfn
41.127.996.634

cOng

13. Thu6 vir cic khof,n phni

nQp Nhh

66.998.882.012

nufc
s6 cu6i

Chi ti6u

ti'

Effu ki,

Thu6
Thut5

thu nhflp doanh nghiQP

4.429.997.s05

4.629.829.840

4.988.833

4.988.833

4.4s4.986.338

4.634.818.673

Thu6 thu nhflp c6 nhdn
C6c loai thu6 kh6c

-

:"

I nue mon Dal

C6c khoin phdi nQp khdc

^;
Iong cQng

.

Thui! gid tr! gia tdng
C0ng ty 6p dung Luflt Thuil Gi6 trl gia tdng theo quy dinh hipn hdnh.
Phuong ph6p tinh thu6: Phuong ph6p kh6.u trir.
tA

Thu6 suAt 10%: Hdng b5n trong nu6'c.

.

Thud
(Xem

.

iltu nhQp doanh nghiQp
thuy€t minh sii V.7).

Ctic logi thuif khtic
C6ng ty kO khai vd n6p theo quy dinh hi€n hdnh.

Quy6t to6n thu6 cria Cdng ty s€ chiu su ki6m tra cia co quan thu6. Do viQc 6p dung luAt v.it citc
quy dinh ud tfruC O6i voi nhi6u loai ilinh kha" nhau, c6 th6 dugc giai tni.n nhi6u c5ch kh6c nhau, sd thu6
dugc trinh bdy trOn 86o c6o tdi chinh c6 th6 bi thay d6i theo quy6t clinh cira co quan thu6.

14. Viin dAu tu cria chri s6 hiru
Chi ti6t bi6n tl6ng viin ttAu tu cria chir
V6n ildu
du clAu nam

Si5

Lii
Lo.

trong

tu'cia

sO

hfru trong

Qu! itAu"tu phdt

ki' nhu
Qui dq

sau:

phdng

chii sti hfl'u

tri6n

thi chinh

216.000.000.000

13.332.982.284

2.091.4s8.960

k)

lQp c6c

4.442.077.98s

23s.866.519.229

300.502.996

i nhufln trong hj,

Trich

Lqi nhu$n sau
thu6 chua phAn

300.502.996

qu!

Sii Au cuOi trj,

216.000.000.000

1

3.332.982.284

2.091.458.960

4.742.s80.981

236.167.022.22s


-

l1-

coxc ry cO pnAx LUvFN KrM pHU THINH
so z+p:, Khu d6 thi mdi Dai Kim, Phuong Eai Kim, euan Hodng Mai, Thdnh ptr6 Ha Noi
rrluyBr MrNH eAo cAo rel cuiNn (ti6p theo)

1s. CO phi6u

N[m 2013
- 56 luorg C6 phi6u ding kli ph6t hdnh:
- 56 luolg Cd phi6u d5 b5n ra c6ng chring

21.600.000
21.600.000

+ C6 phi€u ph6 rh6ng:

i

21.600.000

1..:

Lo pnreu ffu dot;
^;

- 56luqng CO phi6u dang luu hdnh:

21.600.000

+

Ci5

phi6u phii th6ng.-

2

+

Ci5

phiiiu wu ddi;

MQnh

giit

16. Chc

CO

phieu dang ltru hdnh (WD);

I0.000

quf cria doanh nghiQp
Cutii

Qu!

dAu

tu ph6t tri6n

Qul du phdng tdi chinh

vII.

r.600.000

ny

DAu ndm

13.332.982.284

13.332.982.254

2.091.458.960

2.091.4s8.960

TH6NG TrN Bo suNG cHo cAc KrroAN MUc rRiNH nAy

QUA HOAT DQNG IflNH DOANH

rnoNc BAo cAo KET
Dcrn

1.

ndm2014
9.788.s00.000
9.788.500.000

Quf niy
Doanh thu b6n hdng

C0ttg

2.

3.

vitinh: VND

Doanh thu bdn hirng vir cung c6p dich vg

Quy niy nim 2013
10.111 .892.749

10.t11.892.749

Gif viin hing bin vi cung cdp dich vg
Gi6 v6n hdng b6n

8.630.750.000

9.350.326.252

c0ng

8.630.750.000

9.350.326.2s2

45.252

50.060

45.252

50.606

Doanh thu tdi chinh

,

-.

,;,

LAi tien g0'i ngan hdng

Leiti6n cho vay
C0ttg


/-12-

cdxc ry co rHAN ruvpN KrM pHU THrNH
so z+p3, Khu d6 thi m6i Dai Kim, phuong Dai Kim,
eudn Hodng Mai, Thdnh ptro ua Noi
rHuyBr MrNH eAo cAo rar cniNn (ti6p theo)

4.

Chi phi quin

tf doanh nghi6p

232.124.591
232.124.591

Chi phi QLDN

c0og

256.089.347
256.089.347

5. Chi phf kh6c
- Chi phi kh6c
C0rrg

6. Chi phi

-

thui5 Thu nhflp doanh nghiOp hi6n

T6ng Loi nhuan

kt5

to6n tru6c thu6

TNDN

hinh

400.670.661

4gg.524.gg3

Di6u chinh tdng thu nh6p chiu thui5
Di6u chinh gi6m thu nh{p chiu rhu6
Tdng thu nh6p chiu

thu6

Thutj su6t thut5 TNDN ph6i nQp
Chi phithu6 Thu nhf,p doanh nghiQp
hiQn

VIII.

1.

hinh

400.670.661
25%
100.167.665

4gg.524.8g3

25%

126.314.615

NHITNG THONG TIN KHAC

Th6ng tin vG bQ phin
BQ

phfn

theo kha vqrc itla ljt

cdng ty c6 phdn Luygn Kim Phir Thinh ho4t ddng kinh doanh
tai Thdnh pno Ha N6i. c6ng ry TNHH
MTV Kho6ng SAn Vd Luy6n Kim Thdng Long - NghQ An (c6ng ty
hoat oong tinS doanh tai
Tinh Nghd An.
"on)

Dudi day ld phan tich doanh thu thuAn cria cdng ty theo khu vuc

hdng h6a, dich vu.

Trong nu6'c

c0ng

dia

l!,, kh6ng tinh d6n xu6t xri cira

Quf A20r4
9.788.500.000
9.788.500.000

i


_13_

CONG TY Co PHAN LUYBN KIM PHU THINH
S6 l+f':, Khu d6 thi mdi Dai Kim, Phucrng D4i Kim, Qu{n Hodng Mai, Thdnh

pn6 Ha XOi

THUYET MrNH eAO CAO TAr CHINH (titip theo)

2.

Gi6

tri hqp Iy cria tii sin

vdr

no phii

tri tii

chinh .
Gi6 tri ghi s6
Sii cuiSi

Tii sin tii

Sd tl6u

t<3,

nim

chinh

Tidn vd cdc khoan tuong duong tidn

2.054.182.nr

3.224.516.838

Phii thu kh6ch hdng, ph6i thu kh6c

5t.7',72"160.158

36.t81.16s.s36

EAu tu vdo c6ng ty li6n kt5t, li6n doanh

257.500.000.000

257.500.000.000

311.327.542.289

296.9LL.742.374

DAu tu ddi h4n kh6c

C0.tg
Ncr

phii tri tii chinh

PhAi trA cho ngud'i b6n

63.990.s84.802

C5c khoAn vay

25.000.000.000

10.000.000.00

c0ng

88.990.584.802

83.416.902.5r5

3.

73.416.902.sls

Rrii ro tin dgng
Riri ro tin dung ld rrii ro md mQt bOn tham gia trong hqp d6ng khdng c6 khA ndng thgc hi6n

ttuo-c

nghia vu cria minh d6n d5n tdn thAt vC tdi chfnh cho Cdng ty.
C6ng fy c6 c6c rrii ro tin dung tir c6c ho4t clQng kinh doanh (chri y6u eOi vO'i c6c khoin
hdng) vd ho4t tlQng tdi chinh (ti6n gti ngAn hdng, vir c6c c6ng cU tdi chinh khSc).

phii thu kh6ch

Pltdi thu kltdch hiing
Cdng.ty gi6m thiiSu riri ro tin dpng bing c6ch chi giao dich v6'i c6c don vi c6 khi ndng tdi chfnh tdt,
y6u cAu mo thu tin dung AOi vOi c6c don vi giao dich lAn dAu hay chua c6 th6ng tin u-C t na nang tdi
chinh vd nhdn vi6n k6 to6n c6ng ng thud'ng xuy6n theo ddi nq phei thu d€ ddn ddc thu hdi. TrCn Jo sd
ndy vd khoin phii thu cira Cdng ty li6n quan d6n nhi6u kh6ch hdng kh6c nhau n6n riri ro tin dung
khdng t{p trung vdo mQt kh6ch hdng nh6t dinh.

Tiin gr.ri ngAn hdng
-. ;. gnj ngAn hdng cria Cdng ty duoc gui tgi c6c NgAn hdng TMCP A

Tien

ChAu, Ngdn hdng DAu tu vd
Ph6t tritin Vi€t Nam, NgAn hdng TMCP Hdng h6i Vi6t Nam, Ng6.n hdng TMCP qJOc fe t7i6t Nam vd
NgAn hdng Thuong mai C6 phAn Ngoai Thu'crng ViQt Nam. C5c ngdn hdng nay AA, ta c5c ngAn hdng

l6n, c6 uy.tin d'Vi6t Nam. C6ng fy nh{n th6y mric

dQ t6p

trung rrii ro tin dung aOi v6'i ti6n giri ngan

hdng ld th6p.

4.

Rrii ro thanh khoin
Rrii ro thanh khoin ld rrii ro C6ng ty gap kh6 khdn khi thuc hiQn nghia vu tdi chinh do thi6u tiOn.
Ban T6ng Gi6m cl6c chiu tr6ch nhi6m cao nh6t trong qu6n ly rti ro thanh khoAn. Rti ro thanh khoin
cta C6ng ty chi yt5u ph6t sinh tir vi6c c6c tdi s6n tdi chinh vd ncr phii tri tdi chinh c6 c6c tho'i cliilm
<16o

hpn l6ch nhau.

ty quin llf

rti

ro thanh khoin th6ng qua vi6c duy tri m6t duy tri mQt lugng ti€n vd c6c khoin
tgong duong ti6n phi h-o. p vd cric kho6n vay 6'mric md Ban Tdng Gi6m ddc cho la On OC d6p ring nhu

cAu ho4t clQng cira C6ng ty nhim gi6m thi6u 6nh hu6ng cira nhft'ng bii5n d6ng ve lu6ng tiAn.
Thd'i han thanh to6n cfia c6c kho6n no phii tr6 tdi chinh dua tr€n c6c kho6n thanh to6n du ki6n theo
hqp d6ng chua dugc chit5t kh6u nhu sau:
C6ng


-14cOlqc

cO pnAN LUyEN KIM pHU THrNH

rv

Z+f':, Khu d6 thi m6i D?i Kim, ffrudng Dai Kim, Qufln Hodng Mai, Thdnh ph6 Hd N6i
cAo TAI CHiNH (ti6p theo)
Quy t ndm 2014(Tir ngity 0110112014 d6n ngiry 3110312014)
S6

THUYET MINH eAo

TrGn 1 nim
tl6n 5 nim

Tir 1 ndm
tro xuong
Sd cudi

TrGn 5

cOng

nim

nim/k]

_ Phei tr6 cho ngud'i b6n
vd ph6i trA kh6c
- Chi phi ph6i tr6
c0og
Sii tIAu nim
cho ngudi b6n

_ Phai tri
vd phAi tri kh6c
- Chi phi phii tri
c0ng

88.990.584.802

88.990.s84.802

88.990.s84.802

88.990.584.802

83.4t6.902.51s

83.416.902.5t5

83.416.902.515

83.416.902.s1s

Ban T6ng Gi6m d6c d6nh gi6 mric t{p trung rrii ro thanh toSn 6 mric th6p. Ban T6ng Gi6m d6c tin ring
C6ng ty c6 thd tao ra dri ngu6n ti6n dO d5p ring cr{c nghia vu tdi chinh d6o h4n.
BAng sau dAy trinh bdy chi ti6t mfc diio h4n cho tdi sin tdi chinh phi ph6i sinh. BAng iluo. c lAp tr6n co so
mric d6o lian theo ho.p d6ng chua chi6t kh6u cria tdi s6n tdi chinh gdm lai til c6c tdi sAn d6, n6u c6. Vigc
trinh bdy th6ng tin tdi sAn tdi chinh phi ph6i sinh ld cAn thi6t OC nieu duo.'c viQc quAn l]ii rrii ro thanh khoAn
cta C6ng ty khi tinh thanh khoin duoc quin ly tr6n co s6'c6ng no vd tdi s6n thudn.

Tir I nim

trd

Axuong

TrGn

I nim

ttiin 5
nam

TrGn 5

nim

Cdns

2.054.782.131

-

2.054.782.131

51.772.160.158

-

nim

56 cut5i

Ti6n vd c6c kho6n tuong
.).
,
duo'ng tlen
DAu tu ng6n han
Phdi thu kh6ch hdng vd ph6i

thu kh6c
DAu tu ddi han

c0ng

Sti

tliu

257.500.000.000
53.827.542.289

2s7.s00.000.000

51.112.160.158
257.500.000.000
286.964.4s8.309

nnm

Ti6n vd c5c khoAn tu'ong
,.;.
'
duo-ng
tlen

3.224.576.838

3.224.576.838

36.231.081.936

36.231.081.936

DAu tu ng6n han

Phii thu kh6ch hdng, phii
thu khSc
DAu tu ddi han

c0ng

39.455.658.774

257.500.000.000
257.500.000.000

257.500.000.000
296.955.658.774


-

15 -

KIM PHU THINH
Kim, eio*g Dai Kim, Qufln Hodng Mai, Thdnh pn6 Ha Nqi

CONC TY C6 PUAN LUYEN
S5 Z+p:, Khu d6 thi m6i D4i

THUYET MrNH BAO CAO TAr CHiNH (tit5p theo)
Qui I 1am !! I a(ru ngd), ! I |0 1 1.2:\!*d6l rc?y i 1/9:/-T14)

.

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5. 86o c6o bQ ph$n

Doanh thu chinh cta C6ng ty ph6t sinh chti y6u tr6n cr)ng m6t dia bdn vd doanh thu chri y6u tap
trung vdo m6t sd lo4i s6n phAm hdng h6a. Do d6, Cdng ty khdng thUc hiQn trinh bdy 86o c5o bQ phfn.

6.

Sii tigu so sfnh

SO tiQu so

siinh la

sO fiCu

tr6n 86o c6o tdi chinh 6 th6ng ctAu ndm 2013 duqc ki,5m to6n boi Cdng ty

TNHH Kii5m to5n E6ng A vd 86o crio Quy 112013 dugc l{p. 86o c6o Luu chuy6n tiAn t0 cho giai do4n tu
ngdy 01/01/2013 d6n ngdy 3 ll03l20l3 dugc C6ng ty lap theo phuong ph6p truc ti6p. Tai 86o ciio tdi chinh
ndy Quy 1.2074, B6o c6o luu chuy6n ti6n ti6n t6 cho giai do4n tir ngdy
tluoc 16p theo phuong ph6p gi6n tiep dC phuc vu muc dich so s6nh.
- K6t

qui Loi nhuAn

sau thu6

Quy

So s6nh ktit quA kinh doanh Quy

Quy

1 nam

I

I

ndm20l4 so v6i Quy

ndm20l4

so

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d6n ngdy 3110312014

1 ndm 2013

vdi Quyf I n5m 20i[ thdy:

kt5t qu6

loi nhuAn

sau thu6

2014 9itm72.701.282 so v6i Quy 1 ndm2013:

Doanh thu Quli 1 ndm 2013 cao hor, Doanh thu il4t dugc Qulf I ndm 2014 nin d4t mfc loi nhuAn cao

hon. Don vi sE c6 gang dAy m4nh co c6u brin hdng, cii tii5n phuong phrlp kinh doanh, dAy m4nh dAu tu ph6t

triiin ngdnh nghO chinh (Kho6ng sAn, luy6n kim) cria C6ng ty ph6t tri6n nhim tao ch6 dirng tr6n thi trudng
b6n vfrng vd 6n dinh trong nIm t6'i.
Hd N6i, ngdy
KG todn

tru&ng
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TrAn Thi Thu

Hoii

rv

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