Báo cáo tài chính quý 1 năm 2016 - Công ty Cổ phần Nước giải khát Chương Dương

..I

~

BO

.-

CONG THUONG

.•.

.•.

TONG CONG TV CP BIA RUQU NGK SAI GON
CONG TV CP NGK CHUONG DUONG

8/c : 606

vs Van Ki~l-Qu~n

1-Tp HeM
Tel: 38367518 - 38368747 IFax: 38.367.176
Ma s6 thue: 03-00584564

BAa cAa

TAl CHINH

QUI 112016

- Bang can d6i ke toan
- Ket qua kinh doanh
- l.uu chuydn tien t~
- Thuyet minh bao cao tal chfnh

MElUs6
Mau s6
Mau s6
Mau s6

B01-0N
B02-0N
B03-0N
BOg-ON


TONG CTY CP BIA RUQU NGK

sAr

Mftu s6 B Ol-DN

GON

(Ban hanh theo TT200120141TT-BTC

Dan vi: CONG TY CP NGK CHVONG DVONG

Dia chi: 606

vo Van

ngay 2211212014 cua B6 Tai Chinh

Kiet, P.C~u Kho, 0.1

BANG CAN DOl KIt ToAN
Tai ngay 31 thang 03 narn 2016
Don vi tinh: d6ng
t.

TMSAN
1

AJ.TMSANNGAN~
(100

= 110 + 120 + 130 + 140 + 150

Ms

Thuyet
minh

31103/2016

2

3

4

100

0110112016
5

210.017.163.726

225.311.490.724

17.870.340.367
17.870.340.367

20.744.102.063
20.744.102.063

)

1- Ti~n va cac khoan nrong duong ti~n

110

I.Ti~n

111

2.Cac khoan nrong duong ti~n

112

II. DAu nr tai chinh ng~n han

120

1. Chung khoan kinh doanh

121

2. DJ! phong giarn gia chimg khoan kinh doanh (*)

122

3. D~u nr nam gift den ngay dao han

123

III. Cac khoan phai thu ng~n han

130

~

-

134.900.000.000

130.000.000.000

130.000.000.000

59.735.704.402

1. Phai thu ngan han cua khach hang

131

134.900.000.000
32.732.782.875
31.126.644.509

2. Tra tnroc cho nguoi ban ngAn han

132

419.453.337

126.796.347

3. Phai thu nQi bQ ngan han

133

4. Phai thu theo ti€n dQ k€ hoach hQ'P d6ng xay dung

134

5. Phai thu v~ cho yay ngan han

135

6. Phai thu ngan han khac

136

1.296.785.037

7. DJ! phong phai thu ngan han kh6 doi (*)

137

(110.100.008)

6.765.153.061
(110.100.008)

8. Hi san thi€u cho xu

Iy

52.953.855.002

139

24.258.187.653
24.258.187.653

13.893.741.033

150

255.852.831

1. Chi phi tra tnroc ngan han

151

119.236.969

937.943.226
350.253.301

2. Thu€ GTGT diroc khau trir

152

IV. Hang t6n kho

140

1. Hang t6n kho

141

2. DJ! phong giam gia hang t6n kho (*)

149

V. Tal san ng~n han khac

3. Thu€ va cac khoan phai thu Nha mroc

153

4. Giao dich mua ban lai trai phieu chinh phu

154

3. Hi san ngfuJ han khac

155

B/. TAl SAN DAI H~N

(200

200

13.893.741.033

-

136.615.862

587.689.925

60.038.748.115

60.769.552.904

= 210 + 220 + 240 + 250 + 260)

I. Cac khoan phai thu dai han

210

1. Phai thu dai han cua khach hang

211

2. Tra tnroc cho ngiroi ban dai han

212

3. V6n kinh doanh

a don

vi tnrc thuoc

-

-

213

4. Phai thu nQi bQ dai han

214

5. Phai thu v~ cho yay dai han

215

6. Phai thu dai han khac

216

7. DJ! phong phai thu dai han kh6 doi (*)

219

II. Hi san e6 dinh

220

37.782.753.733

38.667.667.260

221

16.434.552.796

17.268.801.123

1. Hi san c6 dinh htru hinh

Trang 1

J

66.258.775.469

222
223
224
225
226
227
228
229

- Nguyen gia
- Gia tri hao man lily k€ (*)

2. Hi san c6 dinh thue tai chinh
- Nguyen gia
- Gia tri hao man Iiiy k€ (*)

3. Hi san c6 dinh vo hlnh
- Nguyen gia
- Gia tri hao rnon lily k€ (*)

III. BAt dQng san d§u tir

(49.824.222.673)

66.190.175.469
(48.921.374.346)

-

-

21.348.200.937
22.378.109.926
(1.029.908.989)

21.398.866.137
22.378.109.926
(979.243.789)

-

-

230

231
232

- Nguyen gia
- Gia tri hao man lily k€ (*)

IV. Hi san dO"dang dal han
1.Chi phi san xuat, kinh doanh dO'dang dai han
2. Chi phi xay dung co ban do dang
V. f>§u tu tili chinh dili han

240

3.090.433.809

3.090.433.809

241
242

3.090.433.809

3.090.433.809

6.500.000.000

6.500.000.000

1.Bau nr vao cong ty con
2. Bau nr vao cong ty lien k€t, lien doanh

251
252
253
254
255

6.500.000.000

6.500.000.000

12.665.560.573
5.981.118.605

12.511.451.835

3. Bau nr gop v6n vao don vi khac
4. Du phong dau tir tai chinh dai han (*)
5. Bau nr nAm gift d€n ngay dao han
VI. Hi san dai han khac
1.Chi phi tra tnroc dai han
2. Hi san thue thu nh~p hoan lai
3. Thi€t b] v~t nr, phu tung thay th€ dai han
4. Hi san dai han khac
TONG CQNG TAl SAN (270= 100

+ 200)

NGUONVON

261
262
263
268
270

2

+ 330 )

I. NQ'ng~n han

1.Phai tra ngiroi ban ng~n han
2. Nguiroi mua tra ti~n tnroc ngan han
3. Thue va cac khoan phai nQP Nha mroc
4. Phai tra nguoi lao dQng
5. Chi phi phai tra ngfu han
6. Phai tra nQi bQ ng~n han
7. Phai tra theo ti€n dQ k€ hoach hop d6ng xay dung
8. Doanh thu chua thuc hien ngan han
9. Phai tra ngan han khac
10. Yay va no thue tai chinh ng~n han
11.Du phong phai tra ng~n han
12.Quy khen thuong, phuc 19i
13. Quy blnh 6n gia
14. Giao dich mua ban lai trai phieu chinh phu
Il, NQ"dal han
1.Phai tra nguoi ban dai han
2. Ngiroi mua tra ti~n tnroc dai han

-

260

Ms

1
C/o NQ PIIAI TRA. (300= 310

250

Thuy~t

minh
3

222.212.867
6.462.229.101

5.795.096.523
222.212.867
6.494.142.445

270.055.911.841

286.081.043.628

31103/2016

0110112016

4

5

300

69.423.328.296

85.460.061.296

310

68.803.328.296
36.034.655.621
1.098.527.406

84.840.061.296

311
312
313
314
315
316
317
318
319
320
321
322
323
324
330

29.845.706.983
7.332.549.456
7.544.816.467

2.156.344.217
3.174.138.893
19.949.651.678

9.624.803.636
25.950.113.889

6.126.604.400

520.977.778
1.089.118.353

-

263.406.081

2.931.974.734

620.000.000

620.000.000

331
332
Trang 2


J

3 . Chi phi phai tra dai han
4 . Phai tra nQi bQ v~ v6n kinh doanh

333
334

5. Phai tra nQi bQ dai han
6. Doanh thu chira thuc hien dai han
7. Phai tra dai han khac
8. Yay va nc thue tai chinh dai han

335
336
337
338

9. Trai phieu chuyen d6i
10. C6 phi€u Uti dai
11. Thu€ TNDN hoan lai phai tra

620.000.000

620.000.000

400

200.632.583.545

200.620.982.332

410

200.632.583.545
85.000.000.000

200.620.982.332
85.000.000.000

339
340
341

12. DIJ phong phai tra dai han
13 . Quy phat tri6n khoa hQCva cong nghe
D/. YON cnu
HUU (400= 410 + 430)

so

I. VBn chii sO- hiru
1. V5n g6p cua chu sa hilu
- C6 phieu ph6 thong co quyen bi6u quyet
- C6 phieu Uti dai
A
~
,
2. Thang du von co pharr
3. Quyen chon chuyen d6i trai phieu
4. V5n khac cua chu sa hilu
5. C6 phieu quy (*)
6. Chenh l~ch danh gia lai tai san
7. Chenh l~ch tYgia h5i doai
8. Quy dAunr phat trien
9. Quy h6 tro s~p x€p doanh nghiep
10. Quy khac thuoc v5n chu sa htru

11. Lei nhuan sau thu€ chua phan ph5i
- LNST chua pharr ph5i lily k€ d€n cuoi kYtnroc
- LNST chira pharr ph5i kY nay
12. Nguon v6n dAunr XDCB
II. Ngu6n kinh phi va quy khac
1. Nguon kinh phi
2. Nguon kinh phi da hinh thanh TSCD
TONG CQNG NGUON VON (440= 300

+ 400)

342
) 343

411
411a
411b
412
413
414
415
416
417
418
419
420
421
421a
421b
422

430

.

(347.276.838)

(347.276.838)

95.110.162.913

95.110.162.913

20.869.697.470

20.858.096.257

13.228.220.257
7.641.477.213

20.858.096.257

-

-

431
432
440

270.055.911.841

286.081.043.628

Ldp, ngay 20 thang 04 nam 2016
Nguiri l~p hi;u

Nguyen Thi Thu Thu),

Ki todn truiing

Nguyen Ki~n Quoc

Trang 3


Mftu

TONG CTY C BIA RlfOU NGK sAI GON

(Ban hanh theo TT200120141TT-BTC
ngay 2211212014 cua B6 Tai Chinh

Don vi: CONG TY CP NGK CHtJONG DtJONG

Dia chi: 606 Vo V~ Kiet, p.du Kho, 0.1

BAo cAo

s6 B 02-DN

KET QUA HO~T DQNG KINH DOANH
Qui 112016
Don

CHiTIEU

MS

1

2

Luy k~ tir aAu nam
QUI 112016

QUI 112015

Nlim 2016

Nlim 2015

4

5

6

7

I.Doanh thu ban hang va cung cAp djch vy

01

96.018.942.585

2.Cac khoiin giiim trir doanh thu

02

2.305.579.238

+ Chiet kh~u thuong mai

2.166.617.938

+ Hang ban bi tra lai

73.432.444.718
1.565.003.360

1.565.003.360

138.961.300

3.Doanh thu thu§n vS ban hang va cung cAp
djch vy (10=01-02)
4. Gia vBn hang ban

10

11

93.713.363.347
58.846.286.467

71.867.441.358
49.885.888.427

20

34.867.076.880

6. Doanh thu hoat dQng tai chlnh

21

1.601.604.547

2.770.822.391

7. Chi phi tai chlnh

22

483.120

26.422.438

21.981.552.931

73.432.444.718

2.305.579.238

1.565.003.360

2.166.617.938

1.565.003.360

-

93.713.363.347
58.846.286.467

71.867.441.358
49.885.888.427

34.867.076.880

21.981.552.931

1.601.604.547

2.770.822.391

483.120

26.422.438

-

-

23

8. Chi phi ban hang

96.018.942.585

138.961.300

5. LQi nhujn gQP ve ban hang va cung dip
dich vu (20=10-11)

Trong do: Chi phi liii yay

vi tinh: d6ng

25

19.184.434.503

17.245.581.327

19.184.434.503

17.245.581.327

26

7.886.004.762

7.818.706.829

7.886.004.762

7.818.706.829

30

9.397.759.042

(338.335.272)

9.397.759.042

11. Thu nh~p khac

31

221.904.990

2.172.797.971

221.904.990

12. Chi phi khac

32

13. LVi nhu~n khat (40 = 31 - 32)
14. Tong IQi nhujn ke toan tnr6'c thue
(50=30+40)

40

221.902.345

50

9.619.661.387

9. Chi phi quiin Iy doanh nghi~p
10.LQi nhu~n thu§n tir HDKD
22)-(25+26) }

(30=20+(21-

2.645

266.601.790
1.906.196.181
1.567.860.909

2.645
221.902.345
9.619.661.387

(338.335.272)

2.172.797.971
266.601.790
1.906.196.181
1.567.860.909

15. Chi phi thuS thu nh~p hi~n hanh

51

1.978.184.174

632.620.749

1.978.184.174

632.620.749

17. LVi nhu~n sau thuS TNDN (60=50-51-52)

60

7.641.477.213

935.240.160

7.641.477.213

935.240.160

18. Ui

CO'

biin tren c8 phiSu

19. Ui suy giiim tren c8 phiSu

L~p bi~u

Nguyen Thj Thu Thuy

70

901

110

901

110

71

901

110

901

110

K~ toan trmrng

Nguyen Kien Quae

Trang 1


TONG CTY

CP BrA RUOU

-

$.

Mall so B 03 -DN

NGK sAr GON

(Ban hanh theo thong tu

Dan vi: CONG TY CP NGK CHUONG DlfONG

Bia chi: 606 vo Van Kiet, p.du Kho, 0.1

s6 2001201 4IIT-BTC

ngity 22/1212014 cua B9 Tai Chinh)

BAo cAo LUU CHUYEN TIEN TE. GIUA NIEN DO.
(Theo phU011gphap gian tiep)

Qui 112016
Dan vi tinh : Dong
Ms

CHiTIEU
1
I-Ltru

2

ThuySt
minh
3

Qui 112016

Liiy kS tir dftu narn

3

4

I

chuy~n tiSn tir hoat dQng kinh doanh

1.L(Ii nhup.n truue thu€

9.619.661.387

01

9.619.661.387

-

-

- Kh~u hao TSCD va BDSDT

02

953.513.527

953.513.527

- Cac khoan du phong

03

- Lai, 16 ill hoat dQng d~u nr

05

- Chi phi 1mvay

06

2.m2u ehinh cho cae khotin

-

-

(1.597.627.407)

(1.597.627.407)

~

-

3. L(Ii nhup.n tir hoa: d{jng kinh doanh trtoic thay dJi van 11m d{jng

08

8.975.547.507

8.975.547.507

- Tang, giarn cac khoan phai thu

09

27.449.112.057

27.449.112.057

- Tang, giam hang t6n kho

10

(10.332.533.276)

(10.332.533.276)

nQP)

11

(21.810.668.900)

(21.810.668.900)

- Tang, giam chi phi tra tnroc

12

44.994.250

44.994.250

- Tien 1mvay dll tra

14

- Thue TNDN dll nQP

15

- Tien thu khac tl1 heat dQng kinh doanh

16

- Tien chi khac cho hoat dQng kinh doanh

17

Luu ehuyin ti2n tir ho{lt d{jng kinh doanlt

20

(905.052.470)

(905.052.470)

(51.511.321)

(51.511.321)

3.369.887.847

3.369.887.847

-

II. LU1I chuy~n tiSn tir hoat dQng dftu nr

1. Tien chi de mua sfun, xay dung TSCD va cac tai san dai han khac

21

2. Tien thu tl1 thanh ly, nhirong ban TSCD va cac tai san dai han khac

22

3. Tien chi cho vay, mua cac cong cu no cua don vi khac

23

(154.900.000.000)

(154.900.000.000)

4. Tien thu h6i cho vay, ban IIIi cac cong cu no cua don vi khac

24

150.000.000.000

150.000.000.000

7. Tien thu 1mcho vay, c6 nrc va lei nhuan duoc chia

27

1.597.627.407

1.597.627.407

Luu ehuyin ti€n thuan tir hO{lt d{jng dau ur

30

(3.370.972.593)

(3.370.972.593)

-

-

(68.600.000)

-

III. Luu chuy~n tiSn tir host dQng tai chinh
6. C6 nrc, loi nhuan dll tra cho chu

sa hlru

(68.600.000)

36

(2.872.676.950)

(2.872.676.950)

Luu chuyen tdn thu&n tlr hoat 4png tai chinb

40

(2.872.676.950)

(2.872.676.950)

LU1I chuy~n tiSn thuftn trong ky (50=20+30+40)

50

(2.873.761.696)

(2.873.761.696)

TiSn va tuong dutrng tiSn dftu ky

60

Anh huong cua thay d6i

tY gia h6i

doai quy d6i ngoai t~

61

TiSn va nrong dU'O'OgtiSn cu3i ky (70 = 50 + 60 + 61 )

70

20.744.102.063

20.744.102.063

17.870.340.367

17.870.340.367

-

NgU'i'ril~p bi~u

Nguy~n Thi Thu Thuy

Nguyen KiSn Quoc


s6 B09

Dan vi: CONG TY CP NGK CHUONG DVONG

M~u

vo Van Kiet, p.du

(Ban hanh theo thong tU's6 200120 14ITT-BTC

Bia chi: 606

Kho, 0.1

-DN

ngay 2211212014 cua B9 Tai Chinh)

THUYET MINH

BAo cAo

Qui 1/2016

TAl CHiNH


I. D~e di~m hOl,ltdQng cua doanh oghi~p :
1. Hinh thirc sc hiiu v6n

Cong ty c6 ph§n

2. Linh VlJCkinh doanh

Theo gi~y chimg nh~ DKKD s6 4103002362

do S6 KH&DT dp ngay 02/06/2004

dang kY thay d6i I§n 8 ngay 17/06/2015
3. Nganh ngh~ kinh doanh

San xuat, mua ban d6 uong. San xuat, kinh doanh NLV, bao bi, thiet bi, cong nghe

nganh san xu~t d6 uong, Kinh doanh nha. Moi gioi b~t dQng san
4. D~c diem hoat dQng cua doanh nghiep trong nam tai chinh c6 anh huang d~n bao cao tai chinh .
II.

Ky

k~ toan, don vi ti~n t~ sfr dung trong k~ toan :

1. Ky k~ toan nam bAt d§u tir 01/01

k~t thuc vao ngay

2. Dan vi ti~n t~ Slr dung trong ghi chep k~ toan :

31112 hang narn

D6ng Vi~t Nam

III. ChuAn muc k~ toan ap dung
1. Ch~ dQ k~ toan ap dung:

K~ to an Vi~t Nam

2. Tuyen b6 v~ viec tuan thu Chuan rmrc k~ toan va ch~ dQ k~ toan : tuan thu theo cac chuan mire k~ toan Viet Nam va ch~ dQ
k~ toan hien hanh
IV. Cac ehinh sach k~ toan ap dung
1. Nguyen lAc ghi nhan cac khoan ti~n va cac khoan nrong duong ti~n: theo chuan mire k~ toan

Ti~n va cac khoan nrong duong ti~n bao g6m ti~n m~t tai quy, ti~n gui khong ky han hoac ngan han, cac khoan d§u nr co tinh
thanh khoan cao d~ dang chuyen d6i thanh ti~n voi s6 ti~n c6 the xac dinh

ra rang va it chiu nii ro lien quan

d~n vi~c thay d6i gia trio

Phuong phap chuyen d6i cac d6ng ti~n khac ra d6ng ti~n Slr dung trong k~ toano
Tl gia ban ra cua ngan hang dang giao djch voi cong ty theo thai diem
2. Nguyen tAc ghi nhan hang t6n kho:
- Nguyen lAc ghi nh~n hang t6n kho

V~t nr g6m gia mua, CP v~ chuyen b6c x~p, thue nhap khau (neu c6), thanh pharn

g6m chi phi nguyen v~t 1i~utT1Jcti~p, chi phi lao dQng tnrc ti~p va chi phi san xuat chung
- Phuong phap tinh gia tri hang t6n kho

Binh quan gia quyen

- Phuong phap hach toan hang t6n kho:

Ke khai thuong xuyen

- Phuong phap I~p du phong giam gia hang t6n kho: reo do, Cong ty duoc phep trich I~p
DIJ phong giam gia hang t6n kho 16i thai, hong, kern pham chfrt trong tnrong hop gia tri thuc t~ cua hang t6n kho cao hon gia th]
tnrong tai thai diem k~t thuc nien dQ k~ toan
3. Nguyen lAc ghi nhan va khau hao TSCD va bAt dQng san d§u nr:
- Nguyen tAc ghi nhan TSCD (hiru hinh, vo hinh, thue tai chinh) : Theo nguyen gia tnr gia tr] hao mon lily k~
- Phuong phap khAu hao TSCD hiiu hinh, TSCD vo hinh:

Khau hao theo duong thang

4. Nguyen tAc ghi nh~n va khau hao bAt dQng san d§u nr: Khong co
- Nguyen tAc ghi nhan bAt dQng san d§u nr: Khong
- Phuong phap khAu hao bfrt dQng san d§u nr: khong
5. Nguyen tAc ghi nhan cac khoan d§u nr tai chinh:
- Cac khoan d§u nr vao cong ty con, cong ty lien k€t, v6n gop vao co s6 KD d6ng kiem soat:
- Cac khoan d§u nr chung khoan ngan han
- Cac khoan d§u nr ngan han, dai han khac: d§u nr gop v6n
- Phuong phap I~p du phong giam gia d§u nr ngan han, dai han: Theo qui dinh hien hanh
6. Nguyen lAc ghi nhan va v6n hoa cac khoan chi phi di vay :
- Nguyen tAc ghi nhan chi phi di vay: chira c6
- TY I~ v6n hoa duoc Slr dung d€ xac dinh chi phi di vay duoc v6n hoa trong ky
7. Nguyen tAc ghi nhan va v6n hoa cac khoan chi phi khac:

+ Chi phi tra tnroc dai han cua Cong ty phan anh gia trj cua bao bi, chai ket, cong cu dung cu cho phan b6.
BCTC Qui 1-2016ffM(I)


J

+ Chi phi k?ac
Phan b6 theo duong thang

- Phuong phap phan b6 chi phi tra tnroc

- Phuong phap va thai gian phan b6 IQ'ith~ thirong mai:

Kh6ng co

8. Nguyen lAc ghi nhan chi phi phai tra : Ti~n thue dftt, ti~n di~n, chi phi marketing, chi phi h6 tro ban hang.
Co so d~ xac nh~n nhtrng khoan phai tra la hop d6ng, Kwh thirc t~ su dung, theo k~ hoach narn
9. Nguyen t~c va phuong phap ghi nh~n cac khoan du phong phai tra : Theo k~ hoach, hop d6ng
10. Nguyen lAc ghi nhan v6n chu so hfru
- Nguyen lAc ghi nh~ v6n dftu nr chu s6 hfru, thang du v6n c6 phan, v6n khac cua chu so huu :

+ V6n dftu nr cua chu s6 hfru : Ghi nh~ theo v6n thuc gop cua chu so htru
- Nguyen t~c ghi nhan chenh lech danh gia lai tai san : Chua danh gia lai
- Nguyen t~c ghi nhan chenh I~ch tY gia : Chenh I~ch tY gia h6i doai phan anh tren Bang CDKT la CL
theo tung thai di~m

tY gia binh

tY gia phat

sinh

quan lien ngan hang

- Nguyen lAc ghi nhan IQ'inhuan chira phan ph6i : Sau khi tnr chi phi thue TNDN hien hanh
11. Nguyen t~c

va phirong ghi nhan doanh thu: Theo chuan rmrc s6 14

- Doanh thu ban hang: D1id6ng thai thoa man tilt

ca 05

di~u kien sau

+ DN da chuyen giao phan IOn rui ro va loi Ich g~n li~n voi quyen s6 htru san pham cho nguoi mua
+ DN kh6ng con nam giu quyen quan Iy hang hoa nhu nguoi s6 huu hang hoa hoac quyen kiern soat hang hoa
+ Doanh thu duoc xac dinh nrong d6i chac chan

+ DN da thu duoc hoac se thu duoc loi ich kinh t~ tic giao dich ban hang
+ Xac dinh diroc chi phi lien quan d~n giao dich ban hang
- Doanh thu cung cilp dich vu :
- Doanh thu hoat dl)ng tai chlnh : Da tuan thu dfty dtl 02 di~u kien sau

+ Co kha nang thu dircc lei ich kinh t~ tic giao dich do
+ Doanh thu duoc xac dinh nrong d6i chac chan
- Doanh thu hop d6ng xay dung
12. Nguyen t~c va phuong phap ghi nhan chi phi tai chinh .

+ Chi phi tai chinh ghi trong bao cao KQKD la t6ng chi phi tai chinh phat sinh .
13. Nguyen t~c va phuong phap ghi nh~ chi phi thue TNDN hien hanh, chi phi thu~ thu nh~p hoan lai .

+ Chi phi thue TNDN hien hanh duoc xac dinh theo to' khai thu~ TNDN quy
- Nguyen lAc ghi nhan chi phi hop d6ng xay dung: chira co
14. Cac nghiep vu du phong rui

TO

h6i doai

15. Cac nguyen t~c va phuong phap k~ toan khac
V. ThOng tin

b6 sung

cbo cac khoan muc trinh bay trong Bang can d6i k~ toan
DVT: D6ng

01. Ti~n

*
*

Ti~n mat .

*

Ti~n dang chuyen

Ti~n gui ngan hang

C{}ng
02. Cac khoan dAu tir tai chinh

Cu6i qui

f)§u nam

128.768.372

45.971.050

17.741.571.995

20.698.131.013

17.870.340.367

20.744.102.063

Cu6i qui

f)§U nam

- Dftu tu nam giu d~n ngay dao han

* Ti~n goi co ky han ( ngan

han )
C{}ng

134.900.000.000

130.000.000.000

134.900.000.000

130.000.000.000

BCTC Qui 1-2016rrM(I)


.s

Cu6i qui

03. Phai thu cua khach bang:

f>§u nam

- Phai thu cua khach bang ng~n han

* Cac khoan phai thu cua KH chiem tir 10% tren
t6ng s6 phai thu

22.723.460.979

31.697.364.582

13.815.444.170

21.239.525.068

- Nhfr Quang Hi~u

7.198.474.313

3.767.660.623

- Cong ty TNHH TMDV Tam D6ng Phat

1.709.542.496

6.690.178.891

8.403.183.530

21.256.490.420

31.126.644.509

52.953.855.002

- H~ thong Sieu thi Metro Cash & Carry
- Cong ty TNHH Hoang Tuan

* Cac khach

hang phai thu khac
C{}ng

04. Phiii thu khac

*
*

Phai thu v€ e6 phan h6a

*

Phai thu ngiroi lao dQng

*
*

Ky cuoc, kY quy

Cu6i qui

f>§u nam

Phai thu v€ e6 rue va loi nhuan diroc ehia

~

Phai thu khac

404.835.100

162.075.600

31.000.000

31.000.000

860.949.937
C{}ng

05. Tai san thi~u chO' xir ly

1.296.785.037

6.572.077 .461
6.765.153.061

Cu6i qui

f>§u nam

Cu6i qui

f>§u nam

* Hang t6n kho
* Hi san e6 dinh
* Hi san khac
C{}ng
06. Nfl xftu
07. Hang tan kho
- Hang mua dang di dirong

(9.256.500)

- Nguyen lieu, v~t li~u
- Cong e\l, dung e\l

12.528.354.911

11.174.597.966

204.915.070

165.495.894

11.534.174.172

·2.553.647.173

24.258.187.653

13.893.741.033

- Chi phi san xudt kinh doanh do dang
- Thanh pham
- Hang giri di ban
C{}ng

BCTC Qui 1-2016rrM(l)


08. Hi san dO'dang dili han :
09. Tang, giam tai san c8 djnh hfru hinh:

Khoan muc

Nha cua, v~t ki~n

true

MAy m6c, thi~t hi

Phuong ti~n
VItai Tr/dlin

Thi~t hi d/cu

quanly

Tang cQng

Nguyen giA TSCB huu hlnh
S6 du d~u qui
- Mua trong qui

7.960.750.637

-

47.168.756.147

10.562.500.685

-

68.600.000

498.168.000

-

66.190.175.469
68.600.000

-

- D~u nr XDCB hoan thanh

- Tang khac

- Chuyen sang BDS d~u tu
- Thanh ly, nhuong ban
- Giam khac
S6 du cu6i qui

7.960.750.637

47.237.356.147

-

10.562.500.685

498.168.000

66.258.775.469

-

GiA tr] hao mon kfiy k~
S6 du d~u qui
- KhAu hao trong qui

3.833.646.096

39.661.474.432

5.066.368.066

359.885.752

48.921.374.346

141.398.454

458.947.759

293.745.702

8.756.412

902.848.327

-

- Tang khac

- Chuyen sang BDS d~u tu
- Thanh ly, nhuong ban

-

-

-

-

-

- Giam khac
S6 du cu6i qui

3.975.044.550

40.120.422.191

5.360.113.768

368.642.164

49.824.222.673

-

GiA tr] con IlJi
- Tai ngay d~u qui

4.127.104.541

7.507.281.715

5.496.132.619

138.282.248

17.268.801.123

- Tai ngay cuoi qui

3.985.706.087

7.116.933.956

5.202.386.917

129.525.836

16.434.552.796

BCTC Qui 1-2016rrM(2)


10. Tang, giam t i san c8 djnh vo hlnh:

Khoan muc

Quy~n su· dung
ddt

Ban quyen,
quy~n sang
ch~

Nhan hi~u hang
hoa

Philn m~m may vi

Hnh

TSCf) vo
hlnh khac

Tang cQng

Nguyen gia TSCf) vo hlnh
S6 du ddu qui

21.077.917.500

-

1.196.192.426

104.000.000

22.378.109.926

-

- Mua trong nam
-Tang khac
- Thanh ly, nhuong ban
S6 dir cu6i qui

21.077.917.500

-

1.196.192.426

104.000.000

22.378.109.926

-

Gia tr] hao mon kily k~

-

S6 dir ddu qui
- Kh~u hao trong qui

36.833.335
3.249.999

~

942.410.454

979.243.789

47.415.201

50.665.200

-

- Thanh Iy, nhuong ban
- Giam khac

-

S6 du cu6i qui

40.083.334

989.825.655

1.029.908.989

-

Gia tr] con l\li
- Tai ngay ddu qui

21.077.917.500

67.166.665

253.781.972

21.398.866.137

- Tai ngay cu6i qui

21.077.917.500

63.916.666

206.366.771

21.348.200.937

Thuyet minh s6 li~u va giai trlnh khac theo yeu cAu cua Chuan rmrc k€ toan s6 04 "TSCD vo hinh"
11. Tling, giam tai san c8 dinh thue tai chfnh:
12. Tling, glam Bf)S d§u nr

BCTC Qui 1-2016fTM(3)


J

13. Chi phi tra tmcYc

Cu6i qui

f)§u narn

119.236.969

350.253.301

119.236.969

350.253.301

- NgAn han

* Bao bi
* Cong cu dung

C\I

Ci}ng
14. Tai san khac
15. Yay va nQ'thue tai chinh

f)§u nam

Cu6i qui

16. Phal tra ngu'O'i ban
- Cac khoan phai tra ngutri ban ngan han

*

KH chiem ill 10% tren t6ng s6 phai tra

21.254.819.189

19.058.406.088

15.027.977.939

12.673.25 I .088

6.226.841.250

6.385.155.000

14.779.836.432

10.787.300.895

36.034.655.621

29.845.706.983

Trong do:
- Cong ty TNHH Baostee1 Can making
- Cong ty TNHH TMDV XNK Hoang Minh

* Cac

khoan phai tra nha cung c~p duoi 10% tren t6ng s6 phai tra

Ci}ng
17. Thu~ va cac khoan phai ni}p Nha nuoc

f)§u nam
2.642.996.092

- Thu~ GTGT

S6 phai ni}p
1.912.919.177

S6 dii ni}p
3.474.572.718

Cu6i qui
1.081.342.551
1.081.395.713

1.709.348.173

3.271.001.714

203.571.004

203.571.004

23.905.539

23.905.539

1.978.184.174

5.803.517.643

1.073.131.704

(587.636.763)

573.997.825

122.923.762

(136.562.700)

(587.636.763)

440.874.525

(10.199.538)

(136.562.700)

+ Thui thu nhdp khdu tric 10%

82.163.500

82.163.500

+ Thui TNeN ddu tu von 5%

50.959.800

50.959.800

8.486.378

9.971.618

825.499.604

825.499.604

6.000.000

6.000.000

~ Thui GTGT hang noi dia

2.643.049.254

+ Thui GTGT hang nhdp khdu

(53.162)

- Thu~ xu~t, nh~p khau
4.898.465.173

-Thu~TNDN
- Thu~ thu nhap ca nhan

+ Trong do,' Thui thu nhdp co nhdn

- Thu~ Uti nguyen

3.302.040

- Thu~ nha d~t va ti€n thue d~t
- Thu~ Mon bai

(53.162)

1.816.800

- Cac khoan phi, 1~phi va cac khoan phai n9P khac
Ci}ng

6.957.126.542

18. Chi phi phai tra
- Trich tnroc chi phi b6c xep, v~ chuyen ... (TK 3351)
- Chi phi thu Iao H£>QT, BKS. (TK 3351)
- Trich truce ti€n thue d§t ... (TK 3351)

5.328.992.697
Cu6i qui

10.266.390.884

2.019.728.355
f)§U narn

4.046.441.529

3.985.441.694

55.000.000

165.000.000

2.484.671.633

- Trich tnroc chi phi thue d~t KCN My Phuoc (TK 3351)

196.416.000

- Trich tnroc phi BVMT, chi phi khac ... (TK 3351)

375.673.977

71 1.059.081

10.888.978.780

11.744.377.230

1.908.084.832

6.505.366.914

- Trich tnroc chi phi h6 tro ban hang
- Trich tnroc chi phi marketing
- T~

treo tien di~n Cong ty Tin Thanh sli dung ( Lo hoi )

Ci}ng
19. Phai tra khac
- NgAn han

*

Hi san thua cho xir 19(TK 3381 )

*

Kinh phi cong doan ( TK 3382 )

*
*
*

Bao hiern xli h9i (TK 3383)

Bao hiern th~t nghiep (TK 3386 )

*

Nhan kY quy, kY cuoc ngan han (344)

*

C6 nrc phai tra ( TK 33883 )

Bao hiem y t~ (TK 3384 )

(5.615.073)
19.949.651.678
Cu6i qui

2.845.760.000

(6.891.030)
25.950.113.889
f)§U nam

6.126.604.400

1.089.118.353

8.868.816

8.868.816

143.079.500
388.125

388.125

9.054.331

9.054.331

737.881.200

655.293.200

4.996.850.500

239.651.450
BCTC Qui 1-2016ffM(4)

+ Cac khoan phai tra, phai nQP khac

* Bao hi la TS thieu cha xu If iJii thu h6i iJu9'C(TK 33881)
* Ti€n phat huy hod don (TK 33886)
* Tam treo ti€n hoan thui TNCN,BHXH, khac .... (TK 33881)
* Tam treo iu« hoan thui TNCN QT thui 2015
* Tam treo cong na ket va chai ( DNTN Thu Hong, Cty Cp Binh
* Tam treo ti€n ban h6 sa mai thdu
* Tam treo ti€n thue kho Go Ddu

Thu

- Dai han

230.481.928

175.862.431

309.000

309.000

12.980.000

12.040.000

193.592.928

25.913.431

20.000.000

20.000.000

3.600.000

3.600.000
114.000.000

Cu6i qui

* Nhan Icy quy, Icy ciroc ngan han
* Cac khoan phai tra, phai nQP khac
CQng

DAu nam

620.000.000

620.000.000

620.000.000

620.000.000
520.977.778

20. Doanh thu chua thuc hi~n
21. Trai phi~u phat hanh

22. C6 phi~u

U'U

diii phan loai

la nQ' phai

tra

23. Dv phong phai tra
24. Tai san thu~ thu nh~p hoan lai & Thu~ thu nh~p hoan I~i phai tl

* ThUl~su§t thue TNDN sir dung

Cu6i qui

DAu nam

de xac dinh gia tri TS thue TNDN hoan lai

* Tai san tltui thu nh~p hotin J(li
Tai sdn thue thu nhdp hoiin lai lien quan iJin khoan chenh lech
tam thai duac khdu tru (HDVC ndm 2010 cua HTX
CQng

s6

222.212.867

222.212.867

222.212.867

222.212.867

9)

BCTC Qui 1-2016rrM(4)


25. V6n chu sCr hilu
a- Ban~ dOl chieu bien donI! cua Von chu sCr hflu

V 6n dAu nr cua
chu
huu

sa

A
sa du dAu qui 1/ 2015

1

*GiAm trong qui

-

*Tang trong qui

sa htru

C6 phieu ngan quy

4

85.000.000.000

-

sa dir dAu qui 1/ 2016

chu

3

*Tang trong qui

sa du' cuai qui 1/ 2015

V6n khac cua

(347.276.838)

-

-

-

85.000.000.000

(347.276.838)

85.000.000.000

(347.276.838)

-

-

-

Chenh l~eh tY
gia h6i doai

Quy dAu ill phat

trien

Quy dtr phong tai
ehinh

6

7

8

-

92.414.743.181

- Trieh ill LN sau thue

-

- Tang do chuyen s6 dir theo TT200

-

10

-

-

-

-

10
181.148.627.116

-

9.435.240.160

9.435.240.160

-

15.282.112.000

15.282.112.000

-

-

(1. 765. 711.066)

175.301.755.276

20.858.096.257

200.620.982.332

-

-

7.641.477.213

7.641.477.213

-

- LQ'inhuan
*Giam trong qui

-

-

-

7.641.477.213

7.641.477.213

7.629.876.000

7.629.876.000

-

- Chi e6 tire
7.629.876.000

- Trich b6 sung 9% e6 tire narn 2015
- Trich Quy DTPT theo NQ DHCD 2015
S6 duocuai Qui 1/2016

.~

T6ng cong

4.081.160.774

95.110.162.913

-

Loi nhuan sau thue
chua phan ph6i

-

-

-

sa htru
9

92.414.743.181

-

Quy khac
thuuoc v6n chu

85.000.000.000

(347.276.838)

-

95.110.162.913

•

7.629.876.000

-

-

20.869.697.470

200.632.583.545

BCTC Qui 1-2016rrM(5)


•

J

J.

Cu6i qui

b- Chi tiet von gop cua chu so' hnu

DAu nam

- V6n gop cua Cong ty me

52.615.000.000

52.615.000.000

- V6n g6p cua cac d6i nrong khac

32.385.000.000

32.385.000.000

85.000.000.000

85.000.000.000

CQng
c- Cac giao djch v~ v6n vO'i cac chu so' huu va phan ph6i c6 tire, chia IQ'inl
- V6n d~u tu cua chu

Quy 1nam nay

Quy 1nam trurrc

sa hilu:

+ V 6n gop d~u nam

85.000.000.000

85.000.000.000

+ V6n g6p cu6i nam

85.000.000.000

85.000.000.000

- C6 tire, 19i nhuan dll chia
Cu6i qui

DAll nam

- S6 hrong c6 phieu dang ky phat hanh

8.500.000

8.500.000

- S6 hrong c6 phieu dll ban ra cong chung

8.500.000

8.500.000

+ C6 phieu ph6 thong

8.500.000

8.500.000

- S6 hrong c6 phieu diroc mua lai

22.360

22.360

+ C6 phieu ph6 thong

22.360

22.360

- S6 hrong c6 phieu dang hru hanh

8.477.640

8.477.640

+ C6 phieu thuong

8.477.640

8.477.640

10.000

10.000

d- C6 phi~u

+ C6 phieu iru dlli

+ C6 phieu iru dlli

+ C6 phieu uu dlli

* Menh gia c6 phieu

dang hru hanh

Thea Nghi quyit cua D(Ji h(Ji c6 dong thuong nien ngay 12 thang 4 niim 2006 dil phe duyet viec sua d6i didu f¢ cua Cting
ty baa g6m viec thay d6i menh gia c6 phieu cua Cong ty tit 100. 000 d6ng/c6 phieu xuong 10. 000 d6ng/c6 phieu, theo do
s6fu9'ng c6 phieu cua Cong ty ding sf! tang tit 850. 000 c6 phieu fen 8.500. 000 c6 phieu. Viec thay d6i nay nhiim phuc v¥
cho vise niem yit c6 phieu cua Cong ty tren thi truang chung khodn.
d- C6 tlfC

Cu6i qui

DAu nam

Cu6i qui

.DAu nam

- C6 nrc dll cong b6 sau ngay k~t thuc kY k~ to an nam

+ C6 tire dll cong b6 tren c6 phieu ph6 thong
+ C6 nrc dll cong b6 tren c6 phieu iru dlli:
- C6 nrc cua c6 phieu iru dlli lily k~ chira diroc ghi nhan:

e- Cac quy cua doanh nghifp

- Quy d~u nr phat trien

95.110.162.913

92.414.743.181

- Quy h6 tro s~p x~p doanh nghiep

- Quy khac thuQc v6n chu

* Muc

sa hnu

dich trich f~p va su dung cac quy cua doanh nghiep

29. Cac khoan muc ngoai bang Gin d6i k~ toan

Cu6i qui

DAu nam

a/ - Hi san thue ngoai
bl - Hi san nh~n gift hQ

* Thanh

pham NGK cac 10~i :

35.034.109.700

62.916.694.346

35.034.109.700

62.916.694.346

cl - Ngoai t~ cac loai

* Ti~n USD

1.087,16

1.087,16

* Ti~n EUR

498,54

498,44

VI- ThOng tin b6 sung cho cac khoan muc trinh bay trong bao cao k~t qua hoat dQng kinh doanh
DVT:
1. T6ng doanh thu ban hang va cung cAp djch vI).

d6ng

Quy 1 nam nay

Quy 1 nam trurrc

96.018.942.585

73.432.444.718

Trong do:

+ Doanh thu ban hang
+ Doanh thu cung c.1p dich vu

BCTC Qui 1-2016rrM(6)


96.018.942.585

CQng

Quy 1 nam nay

2. Cac khoan giam trir doanh thu

73.432.444.718
Quy 1 nam trutrc

Trong d6:

+ Chi~t khftu thuong mai

2.166.617.938

+ Hang ban bi tra lai

1.565.003.360

138.961.300
2.305.579.238

CQng

Quy 1 nam nay

3. Gia van hang ban
- Gia v6n cua thanh ph§m dil ban

CQng

49.885.888.427

58.846.286.467

49.885.888.427

1.521.627.407

- Lili ti~n giri, ti~n cho vay

Quy 1 nam trtnrc

58.846.286.467

Quy 1 nam nay

4- Doanh thu heat dQng tai chinh

1.565.003.360

Quy 1 narn trutrc
1.795.709.741

76.000.000

- Doanh thu hoat dQng tai ehinh khac

975.000.000

- C6 tire, loi nhuan dircc ehia
- Lai chenh I~eh tY gia

3.977.140

CQng
5. Chi phi tai chinh

112.650

1.601.604.547

2.770.822.391

Quy 1 nam nay

Quy 1 nam truce

- Lai ti~n vay
- L6 chenh I~eh tY gia

483.120
26.422.438

- Chi phi tai ehinh khac
CQng
6. Thu nh~p khac

483.120

26.422.438

Quy 1 nam nay

Quy 1 nam trunc
380.375.124

- Thanh 19, nhuong ban TSCf)
- Cac khoan khac
CQng

221.904.990

1.792.422.847

221.904.990

2.172.797.971

Quy 1 nam nay

7. Chi phi khac

Quy 1 nam truce

- NQp phat vi pham hanh ehlnh
- Gia trj con lai TSCf) va CP thanh 19, nhuong ban TSCf)
2.645

- Cac khoan khac
CQng
8. Chi phi ban hang va chi phi quan

* Chi

266.600.530

Iy doanh

nghi~p

1.260

2.645

266.601.790

Quy 1 nam nay

Quy 1 nam trurrc

4.802.732.654

6.041.731.692

+ Chi phi luong

1.967.132.728

2.337.386.679

+ Chi phi thue kho, thue dftt

2.835.599.926

2.667.493.076

ti~t cac khoan chi~m ttl' 10% tren t6ng chi phi QLDN

+ Chi phi khac

1.036.851.937

* Cac khoan chi phi QLDN khac

3.083.272.108

1.776.975.137

7.886.004.762

7.818.706.829

17.072.541.047

15.633.100.620

Chi phi hrong

2.766.859.467

2.443.631.526

+ Chi phi Quang cao

2.456.101.764

4.776.569.251

+ Chi phi h6 tro ban hang

7.550.920.881

3.325.494.531

+ Chi phi v~ chuyen

2.41 1.130.617

3.311.129.131

+ Chi phi bao bi, ehai ket

1.887.528.318

1.776.276.181

2.111.893.456

1.612.480.707

19.184.434.503

17.245.581.327

- Cac khoan chi phi quan

Iy phat

sinh trong ky

* Chi ti~t cac khoan chi~m tir 10% tren t6ng chi phi ban hang
+

* Cac

khoan chi phi ban hang khac

- Cac khoan chi phi ban hang phat sinh trong ky

BCTe Qui 1-2016rrM(6)


Quy 1 nam tmo'c

9. Chi phi san xuftt kinh doanh theo y~u t6

Quy 1 nam nay

- Chi phi nguyen, nhien, v~t lieu

54.817.796.016

50.052.329.083

- Chi phi nhan cong

12.286.392.892

12.122.369.878

953.513.527

884.238.609

8.266.891.794

7.760.386.900

11.574.186.687

9.895.383.981

87.898.780.916

80.714.708.451

- Chi phi khdu hao TSCD
- Chi phi dich vu mua ngoai
- Chi phi khac bang ti~n
CQng
10. Chi phi thu~ TNDN hi~n hanh
- Chi phi thu~ TNDN tinh tren thu nhap chju thu~ nam hien hanh

Quy 1 nam nay
1.978.184.174

- Di~u ehinh CP thue TNDN cua cac nam truce vao CP thue TNDN nam hien hanh
CQng

Quy 1 nam truce
344.929.400
287.691.349

1.978.184.174

632.620.749

11. Chi phi thu~ TNDN hoan I~i
VIII. ThOng tin b8 sung cho cac khoan muc trlnh bay trong bao cao hru chuy~n ti~n t~

BCTC Qui 1-2016trM(6)


J

IX. Nhfrng thOng tin khac
ThOng tin v~ cac ben lien quan
Trong ky, Cong ty phat sinh cac nghiep vu voi cac ben lien quan. Cac nghiep vu chu yeu nhu sau:

Cac ben lien quan

Cong ty CP V~n tai va giao nhan
Bia Sai Gon
Tbng cong ty Cp Bia RuQU
mroc giai khat Sai Gon

Cong ty CP Bia NGK Sai Gon
TayDo

M6i quan h~ NQi dung nghiep

Gia tr] giao djch chua VAT(VND)

VI}

l'A
Nhan eung dp dich vu v~
B en ien quan h ;:.
e uyen
A

Cong ty

IDt(

ti« eb me

Ben lien quan Nhan

eb me

650.000.000

Cho den ngay 31103/2016, cac khoan chua duoc thanh toan voi cac ben lien quan nhu sau:

Cac ben lien quan

Tbng cong ty Cp Bia RuQU
nuoc giai khat Sai Gon

M6i quan h~ NQi dung nghi~p vu

Gill trj khoan phai thu I(phai tra) (VI'

eb me

(4.735.350.000)

Ben lien quan Phai tra tiSn eung dp dich vu

(2.102.539.398)

Cong ty

IDt(

Tra

Cong ty CP V~n tai va giao nhan
Bia Sai Gon

Thu nh~p ciia thanh vien HQi dAng Quan Tr], Ban TAng Giarn d6c, trong

ky

nlnr sau:

den 31103/2016
VND

ro 0110112015
den 31/03/2015

VND

Thu nhap Ban DiSu hanh

825.547.180

681.459.988

Trong do: Thu nhap cua T6ng Giam d6c

247.950.000

284.885.478

Thu lao HQi dBng Quan tr], BKS

110.000.000

Tir 0110112016

935.547.180

681.459.988

Lap, ngay 20 thang 04 nam 2016
L~p biSu

Nguyen Thi Thu Thuy

K~ toan tnrong

Nguyen Ki~n QU6c

23

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