Báo cáo tài chính công ty mẹ quý 2 năm 2014 trong giai đoạn chuyển đổi - Công ty Cổ phần Mía đường Nhiệt điện Gia Lai

CONG TY CP MIA DU(JNG - NI-IIBT DIEN GIA LAI
Gia Lai Cane Sugar ThermoElectricity Joint Stock Company

3A0CA37'AIIINii
Nien dO Teti chinh 01/07/2014 - 30/06/2015

eit 0 5 9 . 3 6 5 7 3 4 5 - Fax: 059.3657229
Mail:


Mdu so B Ola-DN

DIN GIA LAI
CONG TY CP MIA DUNG Ban hanh theo QD so 15/2006/QD-BTC ngay 20/3/2006
Gia Lai Cane Sugar ThermoElectricity Joint Stock Company

va cac sCra d6i , bO' sung có lien quan cua BTC

BANG CAN DOI KE TOAN GICJA NIEN DO
(Dung day dii)
QuS, II nam 2014/2015

Cho nien do tai chinh tir 01/07/2014 - 30/06/2015 Dan vi tinh : Viet Nam Dtmg

TAI SAN

Ma so

Th.
Minh

31/12/2014

30/06/2014

364.421.300.724

572.966.401.162

37.539.108.651

155.362.336.666

111

7.539.108.651

5.362.336.666

112

30.000.000.000

150.000.000.000

130

174.933.629.800

241.753.854.264

131

5.916.069.918

103.125.209.418

V.02

162.145.116.883

135.871.144.193

135

V.02

7.153.474.439

3.038.532.093

139

V.02

(281.031.440)

(281.031.440)

95.191.310.211

169.925.679.886

95.191.310.211

169.925.679.886

150

56.757.252.062

5.924.530.346

151

35.063.507.826

3.685.361.263

2. Thu6 GTGT dirgc khau trir

152

19.676.357.115

3. Thue va cac khoan khac phai thu nha nu&

154

- TAI SAN NGAN HAN
Tien va cac khan twang dirang tien

1.Tien
2. Cac khoan tucmg duang tin
1. Cac khOan dau tur Tai chinh ngin han

110

V.01

120

121

1. Dau tir ngan han

2. Dv phOng giam gia dau tir ngan han
[II. Cac khoan phai thu ngin han
1. Phai thu khach hang

2. Tra tnrac cho ngtrOi ban
3. Phai thu not b0 ngan han
4. Phai thu theo tin d0 ke hoach hcrp d6ng xay dung
5. Cac khoan phai thu khdc
6. Du phOng phai thu ngan han kh6 clai (*)

129

132
133
134

140

IV. Hang ton kho

141

1. Hang ton kho

2. Du phong giam gid hang ton kho
V . Tai san ngAn han khic
1. Chi phi tra truac ngan han

4. TM san ngan han khac
B -TAI SAN DAI HAN
I. Cac khoan phai thu dui han

1. Phai thu dui han caa khach hang
2. V6n kinh doanh

100

don vi trvc thu0c

3. Phai thu n'0i b'0 dui han
4. Phai thu dui han khac
c rhr nh6no nhai thu dui kho dal (*)

V.03

149

V.04

296.620.718

158

1.720.766.403

2.239.169.083

200

698.588.998.520

412.357.470.646

210
211
212
213
218
219
Trang 1


TAI SAN
II. Thi san co dinh
1. Tai san ca dinh ham hinh

Ma sa

Th.
Minh

220
221

V.05

31/12/2014

30/06/2014

569.582.490.374

364.493.984.119

318.036.206.137

336.393.509.149

- Nguyen gia

222

596.753.431.888

593.812.756.797

- Gid tri hao mein lay k6 (*)

223

(278.717.225.751)

(257.419.247.648)

2.Thi san ca dinh thud tai chinh

224

- Nguyen gia

225

- Gia tri hao mOn lay ke (*)

226

3. TM san co (Thai vo hinh

227

0

0

V.06

- Nguyen gia

228

589.186.516

589.186.516

- Gia tri hao mOn lay ke (*)

229

(589.186.516)

(589.186.516)

4. Chi phi xay du.ng co' ban do' dang

230

251.546.284.237

28.100.474.970

250

110.993.632.710

29.969.026.165

1. Dau to vao Ong ty con

251

89.045.180.545

8.447.000.000

2. Dau to vao cong ty lien k6t, lien doanh

252

3. Dau to dai han khac

258

21,948.452.165

21.522.026.165

4. Du phang giam gid (tau to tai chinh ddi han (*)

259
18.012.875.436

17.894.460.362

18.003.875.436

17.885.460.362

III. Bat di)ng san dau ttr

240

- Nguyen gia

241

- Gia tri hao mOn lay ke (*)

242

IV. Cac khoan du tu• tai chinh dal han

V. Tai san dai han khic

V.07

V.08

260

1. Chi phi tra truck dai han

261

2. Tai san thud thu nhap hoan lai

262

3. Tai san dai han khdc

268

9.000.000

9.000.000

270

1.063.010.299.244

985.323.871.808

TONG CQNG TAI SAN

NGUON VON

x

Ma so

V.09

Th.
M in h

31/12/2014

30/06/2014

A - NQ PHAI TRA

300

594.496.375.439

506.288.035.182

I . No. ngan han

310

344.679.137.483

364.047.000.522

267.944.213.033

319.900.124.998

1. Vay va no ngan han

311

2. Phai tra ngtreri ban

312

53.399.353.623

15.486.299.736

3. Ngutri mua tra tin truck

313

5.589.202.070

69.020.441

4. Thud va cac khoan phai nOp nha nu&

314

1.153.268.252

11.732.651.144

5. Phi tra ngireri lao dOng

315

110.221.019

4.828.682.480

6. Chi phi phai tra

316

6.700.940.908

7.593.410.671

7. Phai tra not b0

317
Trang 2

V.10

V.11

V.12


A

Ma so

NGUON VON
8. Phai tra theo tin dO kt h9ach hgp d6ng xay dung

318

9. Cac khoan phai tra , phai nOp ngin han khac

319

10. Du ph6ng phai tra ngan han

320

11. Quy khen thuang phuc Iqi
IL Nq dai han

Th.
Minh

30/06/2014

31/12/2014

6.187.836.914

2.588.713.022

323

3.594.101.664

1.848.098.030

330

249.817.237.956

142.241.034.660

185.500.000

185.500.000

249.631.737.956

142.055.534.660

1. Phai tra dai han ngtrgi ban

331

2. Phai tra dai han nOi b0

332

3. Phai tra dai han khac

333

4. Vay va ng dai han

334

5. Thud thu nhdp hoan Lai phai tra

335

6. Du ph6ng trg cap mat viec lam

336

7. Du phang phai tra dai han

337

V.13

V.14

B - VON CHU SO HUU

400

468.513.923.805

479.035.836.626

I. VOn chi' so* him

410

468.513.923.805

479.035.836.626

i. V6n dAu du ctia chit so him

411

V.15

389.998.760.000

389.998.760.000

2. Thing du von co phan

412

V.15

(255.383.119)

(255.500.000)

3. V6n khac oh so. hitu chi

413

4. C6 phi'eu quY (*)

414

5. Chenh tech danh gia Iii tai san

415

6. Che'nh Tech ty gid h6i doai

416

7. Quy dAu to phat trie'n

417

V.15

36.504.487.475

35.243.029.693

8. Quy du phOng tai chinh

418

V.15

15.591.184.439

14.960.455.548

9. Quy khac thuOc vein chi' se hau

419

10. Lgi nhuan sau thug chua phan ph6i

420

V.15

26.674.875.010

39.090.135.385

1.063.010.299.244

985.323.871.808

(1.044.000)

V.15

430

11. NguOn kinh phi va quy Mane
1. Ngdin kinh phi

432

2. Ngu6n kinh phi da hinh thanh TSCD

433
440

TONG CONG NGUON VON

Ghi chu :
(1)Nhang chi tieu khong c6 s6 lieu c6 the khong phai trinh bay nhung khong dirge danh lai s6 thir to chi tieu va "Ma s6 "
(2)S6 lieu trong cac chi tieu c6 da'u (*) dugc ghi bang s6 am cluai hinh thirc ghi trong ngoac don(.....)

Ngiro'ii lap bleu

Ke toan

/rift lin Saalag
Trang 3

thang 02 ham 2015 2
m d6c TT


CC/NG TY CP MIA DUJNG - NHIST DreN GIA LAI
Gia Lai Cane Sugar Tbermol3lactricity Joint Stock Company

Mau so B 02a-DN
Ban hanh theo QD sO 15/2006/QD-BTC ngay 20/3/2006
va cac sira dOibO sung cifi lien quan dm BO Tai chinh

BAO CAO KEPT QUA HQAT BONG KINH DOANH GIVA MEN DO
(bang dAy dii)
Quf II nam 2014/2015
Cho nien clO tai chinh tir 01/07/2014 - 30/06/2015
Dom vi tinh : Vi0 Nam D6ng
Giai do#n ter 01/10-31/1 2

Lily ice tir dau nam den cuiii qui nay

Ma so
Code

Th.
Minh

Nam nay

Nam tru-(5.c.

1. Doanh thu ban hang va cung cap dich NT

01

VI.16

69.245.891.447

95.510.457.517

175.679.819.600

207.770.010.558

2. Cac khoan giam trir doanh thu

02

VI.17

0

644.571.429

0

644.571.429

3. Doanh thu thuAn v'e ban hang va cung cap dich vu

10

VI.18

69.245.891.447

94.865.886.088

175.679.819.600

207.125.439.129

4. Gia yen hang ban

11

VI 19

58.136.271.862

88.635.660.408

140.787.385.484

178.350.904.308

5. Lqi nhun Op vt ban hang va cung cap dich vu

20

11.109.619.585

6.230.225.680

34.892.434.116

28.774.534.821

6. Doanh thu Net thing tai chinh

2I

VI.20

5.022.540.714

5.624.844.877

9.941.577.349

7.169.614.690

7. Chi phi tai chinh

22

VI.21

6.301.741.257

7.524.867.297

14.383.740.873

15.463.935.674

6301.741.257

7.524.867.297

14.383.740.873

15.463.935.674

CHI TIEU

- Trong do : Chi phi Iiii vay

23

Nam triro.c

Nam nay

8. Chi phi ban hang

24

VI.22

1.541.322.574

1.539.168.700

3.384.669.205

6.021.942.799

9. Chi phi quan V/ doanh nghiep

25

VI.23

6.203.047.784

7.712.709.716

13.302.610.869

13.243.140.376

10. Lqi nhan than tir hog Ong kinh doanh

30

2.086.048.684

(4.921.675.156)

13.762.990.518

1.215.130.662

11. Thu nhap khac

31

2.221.750.459

3.989.368.941

2.611.313.916

5.128.187.123

12. Chi phi lchac

32

0

178.575.879

0

225.896.477

13. IAA nhOn Ichat

40

2.221.750.459

3.810.793.062

2.611.313.916

4.902.290.646

Trang 4


CHi T1EU

MA so
Code

Th.

Minh

Nam nay

14. Tiing Igi nhuan kt toan truerc thus (50=30+40)

50

4.307.799.143

15. Chi phi thug thu nhap doanh nghiSp hiSn hanh

51

1.025.235.815

16. Chi phi thuS thu nhap doanh nghiSp hoan lai

52

17. Lai nhuan sau thuS thu nhap doanh nghiSp

60

18. Lai ca ban tren co phieu (*)

70

VI.24

Lily k'e tir Tau nam den cuOi qui nay

Giai doan to 01/10-31/12
Nam &trot

Nam nay

(1.110.882.094)

16.374.304.434

6.117.421.308

3.759.726.612

1.728.940.567

91.745.286

Nam trux!rc

3.282.563.328

(1.202.627.380)

12.614.577.822

4.388.480.741

84

(31)

323

113

Ghi chit :
(1) Nhang chi tieu khong co s6 lieu có thS khOng phai trinh bay nhtmg khong dugc danh tai so thin ttr chi tieu va "ma so "
Lap ngay 43 thang 02 'lam 2015 -14t5
Ngtrei l4p bi'4u

AO,9

•

la toan truron
074

.
gel V egt

eAWnettt Xet

Trang 5

,Aryainfis


MAti sO B 03a-DN

CONG TY CP MIA DUGONG NHIST DI6N GIA LAI
GM Lai Cane Sugar Thermaloctricity Joint Stock Company

Ban hanh theo QD so 15/2006/QD-BTC ngay 20/3/2006
va cac sirs dOi , b6 sung có lien quan cia BTC

BAO CAO LIIU CHUYEN TIEN TE GIVA NIEN DO
( Ding diy dii)
( Theo phuang pith!, trtrc tij p )
Quy II nom 2014/2015
Cho niend0 tai chinh tir 01/07/2014 - 30/06/2015
Don vi tinh : Viet Nam ding

CHI TIEU
1. Liru chuyin tien vo tir hoat Ong kinh doanh
1. Tien thu tir bin hang, cung cep dich IN vi doanh thu Ichic
2. Tien chi tra cho ngtrOi cung cep hang Ma IA dich vv.
3. Tien chi tra cho ngutri lao dOng
4. Tien chi tra Ili vay
5. Tien chi nOp thue thu nhip doanh nghiep
6. Tien thu khac tir hoat dOng kinh doanh
7. Tien chi khac tir hoat Ong kinh doanh
Liru chuyen tien than tir hoat Ong kinh doanh
II . Luu chuyin tien tin boat dOng du tir
1. Tien chi de mua stun, xay dung TSCD va TSDH khac
2. Tien thu tir thank 1S,, nhtrong ban TSCD va TSDH khac
3. Tien chi cho vay, mua cac ding cg no dm don vi khac
4. Tien thu hiii cho vay, bin lai cac c.cv no cia don vi khac
5. Tien chi dAu to gOp On vao don vi khac

5. Tien chi cac khoin vay cep cho nong din trong mia
6. Tien thu cac khoan cho !long din tr8ng mia vay
7. Tien thu lii cho vay, ce. tire va loi nhuin ducrc chia
Luu chuyen tien than tir boat Ong du to
III . Liru chuyen den tg tir hoat dOng tai chinh
1. Tien thu tir phat hanh et, phieu, nhin An Op dm CSH
2. Tien chi tra An gip cho cac chit so him mua lai
06 phieu dm doanh nghiep di phat hanh
3. Tien vay ngin han, dai han nhin &roe
4. Tien chi tra no g6c vay
5. Tien chi tra no thue tai chinh
6. CO tire, kri nhuin di tra cho chi set hill
Luu chuyen tan than tir hoat dOng tai chinh
Luu chuyen den than trong kjr
Tien Ira twang during tien du 14
Anh huOng cia thay dOi tS gia htii doai guy d8i ngoai to
Tien va Wang &rang tan cuOi 14

Ma
A
so

Th.
m ink

Lay Ice tir du nom den cut•i qui nay
Nam trithc

Nam nay

01
02
03
04
05
06
07
20

282.651.940.899
(64.550.143.487)
(17.876.317.463)
(12.983.785.600)
(8.567.778.763)
20.071.907.900
(55.347.545.795)
143.398.277.691

197.659.242.130
(90.262.992.601)
(18.501.484.460)
(15.008.941.098)
(10.385.866.353)
12.304.514.979
(45.548.705.350)
30.255.767.247

21
22
23

24
25
25
26
27
30

(189.556.512.688)
2.421.070.000
(75.000.000.000)
75.000.000.000
(78.974.400.000)
(36.303.245.700)
688.312.122
3.947.128.629
(297.777.647.637)

(64.185.537.884)
3.064.090.909
(92.000.000.000)
70.000.000.000
(732.000.000)

104.227.610.000

31
32
33
34
35

36
40
50
60
61
70

487.187.945
4.278.686.923
(79.087.572.107)

650.692.843.742
(595.072.552.411)

320.918.202.135
(232.253.335.670)

0
(22.609.646.800)

(19.064.149.400)
36.556.141.931
(117.823.228.015)
155.362.336.666
\'.01

37.539.108.651

170.282.829.665
121.451.024.805

6.599.324.328
0
128.050.349.133

Ghi chi :
(1) Nhing chi tieu kh8ng co so lieu co the khong phai trinh bay nhung khong duqc danh lai so thO tv chi tieu va "ma sO "

Nguiri 14p bieu

thing 02 nim 2015 -141'
lam dOe TT


CONG TY CP MIA DUONG - NI-OT DIEN GIA LAI
Gia Lai Cane Sugar ThermoElectricity Joint Stock Company

Mau so B09a —DN
( Ban hanh theo QD so 15/2006/QD-BTC
Ngay 20/03/2006 cita BO Tnr6ng BTC)

BAN THUYET MINH BAO CAO TAI CHiNH RIENG QUY H
Cho nien cho tai chinh tir 01/07/2014 - 30/06/2015
I. DAC DIEM HOAT BONG CiTA CONG TY.
1. Hinh thfrc so him yen
Conp ty Co phan Mia duang —Nhiet dien Gia Lai dtroc thanh lap theo giAy chirng nhan Bang ky kinh
doanh so 3903000148. Bang 14 an dal], ngiy 02 thing 08 nam 2007. Bang ky thay d6i lan thir nhat, ngay
Lan
02 thing 10 nam 2007. Dang 4 thay doi lAn thir hai, ngay 22 thing 07 nam 2009. Bang 4 thay doi ky
thir ba, ngiy18 thing 12 nam 2009. Bang ky thay d6i lan thir tu, ngay 23 thing 06 nam 2010. Dang
thay doi lAn tit* nam, ngay 11 thing 11 nam 2010. Bang 14 thay doi lAn thir sau, ngiy 19 thing 08 nam

2011 do So. ke hoach vi dAu to Tinh Gia Lai cap. Bang 4 thay doi lan thir bay, ngay 18 thing 05 Warn
2012 do SO ke hoach vi dau tar Tinh Gia Lai cap. Bang kY thay doi Ian thir tam, ngay 30 thing 12 nam
2013 do So ke hoach va dAu to Tinh Gia Lai cap. Dang 4 thay d6i lan thir chin, ngay 16 thing 06 nam
2014 do Sc'y ke hoach va dau tu Tinh Gia Lai cap. Bang 4 thay doi Ian thir muoi, ngay 29 thing 11 nam
2014 do Se( ke hoach va dau tu Tinh Gia Lai cAp
Giay chirng nhan dau tu so: 1950/GCND9C/39/1 cap ngiy 19/10/2007 do Uy Ban Nhan Dan Tinh
cAp ngiy
Gia Lai cap. Bang ky thay doi lAn 1 Giay chirng nhan dau to dieu chinh so: 1950/GCND9C/39/1
30 thing 11 nam 2009 do Uy Ban Nhan Dan Tinh Gia Lai cap. Dang 14 thay d6i lan 2 Giay chimg nhan
dau to dieu chinh so: 1950/GCNDC2/39/1 cap ngay 31 thing 10 nam 2011 do Uy Ban Nhan Dan Tinh
cap ngay
Gia Lai cap. Dang kY thay doi Ian 3 Giay chang nhan dau tu dieu chinh so: 1950/GCNDC2/39/1
lan
4
Giay
chung
nhan
di
28 thing 08 nam 2013 do Uy Ban Nhan Dan Tinh Gia Lai cap.Dang ky thay
dau to dieu chinh so: 1950/GCNDC2/39/1 cap ngiy 13 thing 12 nam 2013 do Uy Ban Nhan Dan Tinh
Gia Lai cap. Dang 14 thay d6i Ian 5 Giay chimg nhan dAu tu dieu chinh so: 1950/GCNDC2/39/1 cap ngiy
09 thing 06 nam 2014 do Uy Ban Nhan Dan Tinh Gia Lai cAp.
Ong ty niem yet lan dau ngir 23/12/2009 tren sin giao dich cluing khoin Thinh phO HO Chi Minh
yeti so ltrong li 12.613.472 co phieu.
Niem yet 136 sung Ian 2 ngiy 02/12/2010 vai s6 lacing 1.892.020 co phieu.
Niem yet 1)6 sung Ian 3 ngiy 20/07/2011 vai se prong 2.901.088 co phieu.
Niem yet be sung lan 4 ngiy 17/01/2014 vii so Imyng 10.443.886 co phieu
Niem yet 136 sung Lan 5 ngiy 25/06/2014 vii se luong 11.149.410 co phieu
: GIALAI CANE SUGAR THERMOELECTRICITY JOINT STOCK Ten giao dich
COMPANY.

: SEC
Viet tat
Van phong vi nhi may dm Cong ty duqc dat tai s6 561 Tran Hung Dao, Thi xa Ayunpa, Tinh Gia
Lai
Hinh thirc von chti sa hfru: Cong ty co phan
: 126.134.720.000 VND
+ Von dieu le
: 12.613.472 CP
+ T6ng so co phan
Den ngay 01 thing 12 nam 2010 Cong ty cho Oat hanh tang yen dieu IC len:
+ VOn dieu le

: 145.054.920.000 VND

: 14.505.492 CP
+ T6ng so co phan
Den ngay 05 thing 09 nam 2011Cong ty cho phat hanh tang yen dieu le len:
+ Win dieu le

: 174.065.800.000 VND

: 17.406.580 CP
+ fOng so co phan
Den ngiy 24 thing 12 Mill 2013 COng ty cho phit hanh tang yen dieu le len:

Trang 7


+ VOn dieu le

: 278.504.660.000 VND

: 27.850.466 CP
+ TOng so co phan
Den ngay 26 thing 05 nam 2014 Cong ty cho Oat hanh tang On dieu le len:
+ VOn dieu le

: 389.998.760.000 VND

+ TOng so co phan

: 38.999.876 CP

Tiing so Can bO CNV Cong ty la: 542 ngtrOft.
2. LInh vtrc kinh doanh : San xuat — the Wen
3. Nginh, nghe kinh doanh :
Cac nganh nghe kinh doanh nhu sau:
+ San xuat dixOng va cac san pham sau dtrimg: mat ri, banh kco, do uting.
+ San xuat phan bOn.
+ San xuat mac khoing, nu& tinh khi& ding chai.
+ San xuat con thArc phAm.
+ Che bien hang ming san (trir mu cao su).
+ Ban buon nong, lam san nguyen lieu khfic (trir go, tre, nira va mu cao su).
+ Ban buon may mac, thiet bi va phu tang may n6ng nghiep.
+ Gia cong ca khi.
+ Nha hang va cac dich vu an u6ng phuc vu luu Ong.
+ Kbach san.
+ Vann tai hang h6a bang dung bO.
+ Xay dung ding trinh ky thuat din dung khac.
+ San xuat gach tuynel.

+ Chung, tinh cat va pha the cac loai luau manh.
quan den nginh dtrimg
+ Tu van, thitt ke ky thuat ding nghe lap du An va quan 1St san xuat lien
va con thirc pham.
+ Ulu to tai chinh.
+ Sin xuat, truyen tai va phan phi die'n.
+ TrOng va dau to mia giOng, mia nguyen lieu .
II. NAM TAI CHINK DON VI TIEN TE s0 DUNG TRONG ICE TOAN.
1. Nam tai chinh
Nam tai chinh cua Cong ty bat dau tir ngay 01 thing 07 ket thfic ngay 30 thing 06 hang nam.
2. Dan vi tien t§ sir dung trong ke twin
Cac bao cao tai chinh cita Cong ty dtrac lap va trinh bay bang DOng Viet Nam (VND)

In. CHUAN MIX VA CHE DC) ICE TOAN AP DUNG
1. Che di) ke town fip dung:
COng ty ap dung la he thOng ke toan Viet Nam nhu da dang 14, voi B6' tai Chinh, nu& Cong hea xa
hOi chu nghia Viet Nam.
2. Illnh thirc so ke toan :
Hinh thirc so ke toan Ap dung ducfc clang 14/ cua C8ng ty la Chung tir ghi so. COng viec ghi so ke toan
duce thuc hien tren phan mem tren may vi tinh.

Trang 8


IV. TUYEN BO VE VItC TUAN THiJ CHUAN MUt KE TOAN VA CHE 1)0 KE TOAN
Cong ty dam bao da tuan thu day du yeu cau cita cac Chuan tnIrc ke toan va Che di) Kt toan Doanh
nghiep Viet Nam hien hinh trong viec lap Bao cao tai chinh .
V. CAC CHiNH SACH Kt TOAN AP DUNG.
1. Tien vi tuang dining tien.
Tien bao g6m: Tien mat, tien giri ngan hang va den clang chuyen.

Cac khoan tuang ducmg tien la cac khoan clau to ngin han co thai han thu h6i hoac dao han khong
qua 3 thing ke tir ngay mua, co kha Wang chuyen d6i de ding thanh mgt luvng tien xac dinh va khOng CO
nhieu rui ro trong chuyen doi thanh tien.
Cac nghiep vv phat sinh bang ngoai to duqc chuyen thanh ding Viet Nam theo ty gia tai thai diem
phat sinh nghiep vu. Khoin chenh Lech ty gia do viec chuyen d6i ngoai to dugc ghi nhan trong bao cao ket
qua hoat dOng kinh doanh.
2. Hang ton kho.
Hang ton kho dugc xac dinh tren ca sa gia goc. Gia g6c hang ton kho bao g6m chi phi mua, chi phi
co duqc hang ton kho a dia diem va trang
the bien va cac chi phi lien quan trvc tiep khac phat sinh
thai hien tai. Gia tri thuan co the thirc hien la gia ban uac tinh trir chi phi trac tinh de hoan thanh hang din
kho va chi phi trot tinh can thiet cho viec tieu thu chimg.
Gia g6c hang ton kho duqc tinh theo phtrcmg phap binh quan gia quyen va hoach toan theo phuong

a

phap ke khai thuang xuyen.
Dv phong giam gia hang ton kho dirge trich lap khi gia tri thuan c6 the thvc hien duqc cia hang ton
kho nh6 han gia g6c. Viec trich lap du phong thvc hien theo huang clan tai Thong to s6 228/2009/TTBTC ngay 7/12/2009 dm Bq Tai Chinh.
3. Cie khoan phai thu throng mai va phai thu khac.
Cac khoan phai thu thucmg mai va cac khoan phai thu khac dugc ghi nhan theo h6a dun chirng tir
Ghi nhan so tien lai dir thu cha tien girl co ky han tai cac ngan hang.
qua han
Du phong phai thu kho doi duqc lap cho tirng khoan ng phai thu kho dOi can cu via tuo'i nq
ca cac khoan hoac du kien mire ton that co the xay ra, co the nhu sau :
D6i vii ng phai thu qua han thanh Wan :
30% gia tri d6i vii khoin nq phai thu qua han tin tren 6 thang den duai 1 nam.
50% gia tri d6i vii khoan nq phai thu qua han tir 1 nam den duai 2 nam.
70% gia tri d6i vii khoan ng phai thu qua han tir 2 nam den dyed 3 nam.
100% gia tri doi vii khoan nq phai thu tir 3 nam tri len.

4. Thi sin co dinh hum hinh.
Nguyen gia
Tai sin co dinh him hinh dugc phan anh theo nguyen gia trir di khau hao luy ke.
Nguyen gia bao g6m gia mua va toan bO cac chi phi ma Cling ty b6 ra de c6 dugc tai sin co dinh tinh
den thai diem dua tai sin do vao trang thai sari, sang sir dung. Cac chi phi phat sinh sau ghi nhan ban dau
chi doge ghi tang nguyen gia tai sin co dinh neu cac chi phi nay chic chart lam tang lgi ich kinh to trong
tuang lai do sir dung tai sin do. Cac chi phi khOng thoa man dieu kien tren dugc ghi nhan la chi phi trong
ky.
Khi tai sin co dinh dugc ban hay thanh 1Y, nguyen gia va khau hao lay ice dugc x6a s6 va bat ky
khoan lai 176 nao phat sinh do viec thanh ly deu dugc tinh vao thu nhap hay chi phi trong
Khali hao
Ithau hao duqc tinh theo phuang phap duang thang dtra tren thai gian hCru dung mac tinh cua tai sin.
Mirc khau hao phial hap vii Thong to s6 203/2009/TT-BTC ngay 20 thang 10 nam 2008 dm BO Tai chinh.

Trang 9


Loui tai san

Thai gian khiu hao (nam)

Nha cira, vat kien true

7-50

May mac, thiet bi

7-12

Phuang tien van tai

5-10

Thiet bi dung cu quan ly

3 — 10

5. Tai san c6 dinh vo hinh.
Quyen sir dung &it
Quyen sir dun§ &it &roc ghi nhan la tai san c6 dinh vo hinh khi Cong ty duqc Nha ntrac giao dit co
thu tien sir dung dat hoac nhan dtroc quyen sir dung dat (trir truing hop thue dat) va duqc cap giiy chimg
nhan quyen sir dung
Nguyen gia tai san c6 dinh vo hinh la quyen sir dung dit duce xac dinh la toan bQ cac khoan tien chi
ra de co quyen sir dung dat hop phap tong cac chi phi cho den ba, giai phOng matt bang, san lip mat
bang, lO phi truck ba,...
Quyen sir dung &it khong co thOi han thi kh8ng duqc khiu hao.
Cac tai san co dinh vo hinh khac duqc phan anh theo nguyen gia trir di khiu hao 1uy ke.
Khiu hao tai san c6 dinh v8 hinh duqc tinh theo phtrcmg phap duang thing dua tren thOi gian hcru
dung trete tinh cua tai san. Mire khiu hao phis hop vo i Th8ng to so 203/2009/TT-BTC ngay 20 thing 10
nam 2008 dm BO Tai chinh.
6. Chi phi tra truk dai han.
Chi phi tra Ira& dai han phan anh scac chi phi thuc 4 da phat sinh nhung c6 lien quan den ket qua
nhieu nien dO ke toan. Chi phi tra tnrac dai han dtroc phan bo trong
hoot dOng san xuat kinh doanh
khoan then gian ma lqi ich kinh 4 duoc du kien tao ra.
7. Cac khoin phai tra va chi phi trich truk
Cac khoan phai tra va chi phi trich trtrac &roc ghi nhan cho s6 hen phai tra trong tuong lai lien quan
den hang He va (Lich vu da nhan IchOng phu thuc vao vi'4c C8ng ty da nhan duqc h6a don dm nha cung
cap hay chua.
8. Chi phi di vay.

Chi phi di vay dtroc ghi nhan vao chi phi trong ky. Trtrang hop chi phi di vay lien quan tvc tiep den
viOc dau hr xay dung cac tong trinh trong giai doan dau to xay dung ca ban da dang chroc tinh vao gia tri
cua tai san do. Khi ding trinh hoan thanh thi chi phi di vay duqc tinh vao chi phi tai chinh trong
9. Phan phOi Igi nhuan thuan.
Lqi nhu'an thuin sau thue trich lap cac guy* va chia cho cac c6 dong theo Nghi quyet cua Dai hOi c6
dong
10. Ghi nhan doanh thu
Doanh thu ban hang va cung cap dich vu duqc ghi nhan khi co kha nang thu duqc cac lcri ich kinh t6
va co the xac dinh duqc mOt each chic chin, &Ong thoi them man dieu kien sau:
+ Doanh thu ban hang duqc ghi nhan khi nhimg rai ro dang, ke va quyen so hat ve san phi'rn da
duoc chuyen giao cho ngtreri mua va khOng con kha nang dang ke nao lam thay d6i quyet dinh ciut hai
ben ye gia ban va kha Wang tra lai hang.
+ Doanh thu cung cip dich vu dtroc ghi nhan khi da hoan thanh dich vu. Tnrang hop dich vu dugc
thuc hien trong nhieu ky ke toan thi vies xac dinh doanh thu trong timg ky duqc thuc hi'On can c(r vao ty
le hoan thanh dich vu tai ngay ket thuc nam tai chinh.
Doanh thu hoat dOng tai chinh &roc ghi nhan khi doanh thu duqc xac dinh ttrong d6i chic chin va co
kha nang thu duqc lqi ich kinh 4 tir giao dich do.
+ Tien lai duqc ghi nhan tren ca s& theri gian va lai suit thuc to
+ Tien lai dau to trong mia la khoan lai phai thu tir khoan (mg von cho nong dan trong mia duqc ghi
nhan ten ca soy thuc thu va du thu
Trang 10


+ Co tire va lqi nhuan duqc chia dugc ghi nhan khi ding ty dirge quyen nhan co tu•c lio4c dugc quyen
lqi nhan tir viec gap van.
11.Thue suit va cac le phi kip nean sach nha nuac ma cong ty clang ip dung:
Thue thu nhtlp doanh nghiep
Chi phi thus thu nhap doanh nghiep bao gam thus thu nhap hien hanh va thus thu nhap hoan lai.
+Thue thu nhap hien hanh
Thue thu nhap hien hanh la khoan thud dugc tinh dtra tren thu nhap tinh thus . Thu nhap tinh thud

chenh lech so vii lqi nhuan ke Wan la do dieu chinh cac khoan chenh lech tam thai gitra thue va k'e town ,
cac chi phi Ichong duqc trir cling nhu dieu chinh cac khoan thu nhap kh6ng phai chin thus va cac khoan 18
duqc chuyen
+ Thue thu nhap halt lai
Thue thu nhap hart Lai la khoan thus thu nhap doanh nghiep se phai nOp hoac se duqc hoan lai do
chenh lech tam thai gala gia tit so sach cita tai san va ng phai tra cho muc dich Bao cao tai chinh va cac
gia tri dung cho muc dich thus. Thue thu nhap doanh nghiep hart lai phai tra duqc ghi nhan cho tit ca
cac khoin chenh Lech tam thai chin thud. Tai san thus thu nhap hoan lai chi dugc ghi nhan khi chic chin
trong Wang lai se co lqi nhuan tinh thus sir dung nhfrng chenh lech tam thai duqc khiu trir nay. Gia tri
ghi s6 cua tai san thus thu nhap doanh nghiep hart lai dugc xem xet lai vao ngay ket tit& nam tai chinh
va se dugc ghi giam den mitt dam bao chat chin co du lqi nhuan tinh thud cho phep lqi ich cua mat phAn
hoac toan 130 tai sin thus thu nhap hoan lai duqc sir dung. Cac tai san thus thu nhap doanh nghiep hoar" lai
chua dugc ghi nhan trtrac day dugc xem xet lai vao ngay ket thitc nam tai chinh va duqc ghi nhan khi
chic chic co du lqi nhuan tinh thus co the sir dung cac tai san thue thu nhap hoan lai chua ghi nhan
nay. Thue thu nhap hoan lai duqc ghi nhan trong Bao cao ket qua hoat ding kinh doanh trir khi lien quan
den cac khoan muc dugc ghi thang vao van chit soy hfiru khi dO thu nhap doanh nhiep se duqc ghi thang
vao von chit so him.

a

a

Thue GTGT
+ Ap dung mire thus suit 5% cho cac loai san phAm: Duang, Mat Phan ban.
+ Ap dung mire thus suit 10% cho cac loai san phAm: Ntrac tinh khiet, Dien.
Cac loai thus khic va Le phi nap theo quy dinh hien hanh.
12.Clic ben lien quan
Cac ben duqc coi la lien quan neu mOt ben co kha nang kiem soat hoac co anh htrang ding ke dai vai
ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat dung.

TH1UYET MINH BAO CAO TAI CHINK GIf!A MIEN DO (tiep theo)
V .Thong tin be sung cho cac khoin m c trinh bay trong Bang can dei ke than .
1 . Tan va cic khan fircrng dtrang tan

Don vi tinh : VND
31/12/2014

01/07/2014

86.475.510

121.918

7.452.633.141

5.362.214.748

30.000.000.000

150.000 000.000

37.539.108.651

155.362.336.666

Tien tat
Tien gin ngfin hang
Cac khoan tircmg d trong titn
CEng

2 . Cac khan phai thu ngAn httn

Tra tnrac cho nha cung cep

Dan vi tinh : VND
31/12/2014

01/07/2014

34.938.150.130

33.806 .579.832

127.206.966.753

102.064 .564.361

7.153.474.439

3.038 .532.093

(281.031.440)

(281. 031.440)

169.017.559.882

138.628 .644.846

Tra trtrac rifting dan trong mfa
Phai thu khac
Dkr phong giam phai thu ngan han MRS dei
CEng

3 . Hang ton kho

Dan vi tinh : VND
31/12/2014

01/07/2014

20.304.009.967

11.964.400.338

3.917.000.472

1.030.756.882

12.716.981.678

2.869.751.637

57.542.483.798

154.017.854.987

710.834.296

42.916.042

Nguyen lieu, vat lieu
Ong ca, clang ca
Chi phi SX, KD cla dang
Thanh phAm
Hang Ma
COng

95.191.310.211

4 . Thue va cac khoan phai thu nha mare

Dan vi tinh : VND
31/12/2014

Cac khoan phai thu nha ntreic
CEng

169.925.679.886

296.620.718
296.620.718

Trang 12

01/07/2014


5 . Tai san co dinh hum hinh

Dan vi tinh : VND

Nguyen Gia

SO dm 01/07/2014

Mua trong nam
Thanh Iy, nhtrong ban
S6 dir 31/12/2014
Khan hao
S6 du 01/07/2014
Khau hao trong nam
Thanh 1st, nhugng ban
S6 du 31/12/2014
Gia tri con IOi TSCD hfru hinh
S6 du 01/07/2014
Tyi ngity 30/12/2014

TB ding cy

P.tfOn v.tai
truyen dAn

May mac thiet
hi

Nhh cfra, vat
kien frac

COng

123.307.098.970 457.747.353.699 11.003.403.337 1.754.900.791 593.812.756.797
634.550.000 165.200.000 2.940.675.091
0 2.140.925.091
11.637.953.337 1.920.100.791 596.753.431.888

123.307.098.970 459.888.278.790

42.611.751.808 209.910.017.139 3.715.135.159 1.182.343.542 257.419.247.648
673.787.727 125.891.962 21.297.978.103
3.697.531.888 16.800.766.526
46.309.283.696 226.710.783.665

4.388.922.886 1.308.235.504 278.717.225.751

247.837.336.560
76.997.815.274 233.177.495.125

7.288.268.178
7.249.030.451

80.695.347.162

572.557.249 336.393.509.149
611.865.287 318.036.206.137

ngay 31/12/2014: 413,5t9 ding
* Gia tri con lai oda TSCD dOng the chap , cam ce dam bao cac lchoan vay tai
-S, ding

* Nguyen gia TSCD da khau hao het nhung van con sir clung tai ngay 30/09/2014: 108,7 t
* Cac thay dtpi khaz ye TSCD hOu hinh :Nang CS nha may tir 3.200 TMN len 6.000TMN
6 . Thi san c6 djnh vo hinh
Nguyen gia

Dorn vi tinh : VND
Phan men
may vi tinh

Nhan hitu
hang him

1,0 the
t mon g mai

Quytn sii dung
(la t
S6 dir 01/07/2014
Mua trong nam
Thanh 15/, damn ban
SO du 31/12/2014
Khan hao

s6 du 01/07/2014

ging

589.186.516

589.186.516

589.186.516

589.186.516

0

0

0

589.186.516

589.186.516

0

0

0 589.186.516

589.186.516

0

0

0

0

0

0

0

0

0

0

Khan hao trong nam
Thanh 19, nhacmg ban
S6 du 31/12/2014
Gia tri con lyi TSCD vo hinh
SO du 01/07/2014
Tyi ngay 30/12/2014

- Thuyet minh so lieu va giai trinh Ichac theo yeu eau cua Chuan muc ke tOan so 04"TSCD vo hinh "

7 . Chi phi XDCB der dang

Don vi tinh : VND

Cong trinh nang cap nha may tir 3.200TMN len 6.000TMN
COng

Trang 13

31/12/2014

01/07/2014

251.546.284.237

28.100.474.970

251.546.284.237

28.100.474.970


8 . Dau ttr dal han khac

Don vi tinh : VND
01/07/2014

31/12/2014

So hrgng
1.099.520

Dau to co phi& GEC

Gia tri

14.341.575.000

SO limn

1.099.520

420.000

4.200.000.000

420.000

4.200.000.000

1.519.520

21.948.452.165

1.519.520

21.522.026.165

DAu to cho CTCP NCUD MD Thanh Thanh Cong
gong

14.341.575.000
2.980.451.165

3.406.877.165

Cho vay dai han : mua may cay, dan triing mia ,xe cher mia

Gia tri

9 . Chi phi tra truo•c dai ham

Don vi tinh : VND
31/12/2014

Cong dung cv van phong
Cong dung cµ nha may
Cac khoan phan be khac
Quyen sir dung dat thkrc nghiem Iapia

01/07/2014

539.762.706

583.217.789

2.238.733.757

1.447.346.113

6.211.700.403

6.603.287.703

175.786.370

190.225.976
49.945.112

He thong nhan s r - den lucmg
Chi phi tra truerc cho Trang trai Pi Dong
Tai san co dinh chuyen qua
CP mo hinh PCCC
Tu van qui hooch va phat tri6n vang nguyen lieu mia
CP lam cimg bio ve nu%
Chi phi mua dat TT.Pida
Chi phi mua dat TT.Pidong

645.504.220

223.337.888

152.159.910

260.584.866

76.289.059

76.289.059

1.447.719.333

1.500.000.000

14.048.868

19.317.192

3.375.395.996

3.625.425.332

3.078.449.996

3.306.483.332

48.324.818

Chi phi cai tao phong Ichich - ve sinh villa

18.003.875.436

Ceng

10 . Vay va my ngin ban

17.885.460.362

Dan vi tinh : VND

Vay ngan han
+ Ngan hang TNHH Met thanh vien HSBC Viet Nam
+ Ngan hang TNHH Met thanh vien ANZ Viet Nam
+ Ngan hang TMCP Cong Thucmg Viet Nam - CN Gia Lai
+ Ngan hang TMCP Dau Tu va Phat Tri6n Viet Nam - CN Gia Lai

31/12/2014

01/07/2014

247.787.205.985

303.180.124.998

100.000.000.000

30.000.000.000

30.000.000.000

30.000.000.000

16.052.018.517
46.735.187.468

35.000.000.000

+ Ngan hang Thucrng Mai c6 phan Dai Duang- CN Khanh Hoa

50.000.000.000

+ Ngan hang TMCP Phucmg Deng - CN DAM&
+ Ngan hang TMCP Ngoai thucmg Viet Nam -CN Gia Lai
+ Ngan hang TMCP Viet Nam Thinh Vugng -TPHCM
Nq dai Nut den han tra
COng

Trang 14

38.180.124.998

15.000.000.000

80.000.000.000

40.000.000.000

40.000.000.000

20.157.007.048

16.720.000.000

267.944.213.033

319.900.124.998


11 . Thue va cac khoan phai nip nha nirk

Don vi tinh : VND
01/07/2014

31/12/2014

6.211.759.404
Thut GTGT

589.936.748

5.397.988.899

166.876.504

122.9 02.841

Thus thu nhap doanh nghiap
Thud thu nhap ca nhan
396.455.000

Cac loci thu khdc

1.153.268.252

CO ng

12 . Chi phi phai Ira

11.732.1 51.144

Don vi tinh : VND
01/ 07/2014

31/12/2014

33.975.000
Chi phi QL van hanh ngan 16
Chi phi phai tit khac

Chi phi thu mua dm nong nghiOp
Chi phi van chuyen dutrng
Chi phi kiem than
Chi phi lai vay
Cong

733.026.640

26.632.500

2.925.434.656

170.095.170

372.099.460

6.042.783.121

100.000.000

149.500.000

2.570.380.152

1.170.424.880

6.700.940.908

7.593.410.671

13 . Csic khan phai tra, phai nip ngan han kliac

Don vi tinh : VND

Kinh phi cong down
Bao hiem xa hOi
Bao hiem Y to
Bao hiem that nghiap
Nhan ky quy, cucc ngan han
Cac khoan phai trk, phai nOp khdc
COng
14 . Cac khoiin vay va no

31/12/2014

01/07/2014

162.398.796

154 810.206

9.285.266

442 999.567

11.003.311

64.833.638

5.136.067

28.091.477

1.347.154.140

1.175.967.640

4.652.859.334

722.010.494

6.187.836.914

2.588.713.022

han
Dan

Vay dai han
+ Ngan hang TMCP COng Thircrng ViOt Nam - CN Gia Lai

vi tinh : VND

31/12/2014

01/07/2014

269.788.745.004

158.775.534.660

210.050.450.718
142.512.377.902

+ Ngan hang TMCP A Chau ViOt Nam - CN Gia Lai
+ Ngan hang Wing nghiOp va Phat tri& Wing th6n Viat Nam

6.126.111.000
8.710.000.000

9.570.000.000

+ Quy bio ve m6i twang ViOt Nam
+ Cong ty THNN MTV cho thus tai chinh ACB

44.902.183.286

6.693.156.758

20.157.007.048

16.720.000.000

249.631.737.956

142.055.534.660

Trir : Vay dai han den han tra
COng
Trang 15

15 . V6n chti s& ham:
a. Tinh hinh tang , giam ngulin von chti so. ham
Dan vi tinh : VND
VOn dfiu ttr cua chfi
se. halt
SO dtr tai 01/07/2013

174.065.800.000

- Tang trong nam

215.932.960.000

- Giam tong nam

Thang du von
phfin

Co phieu quy

(1.044.000)

Quy dfiu yttr Oat
trien

Quy thy phang tai
chinh

nhuan sau thut
chin phan ph6i

COng

32.182.036.384

13.429.958.893

42.023.618.303

261.700.369.580

3.060.993.309

1.530.496.655

30.609.933.093

251.134.383.057

33.543.416.011

33.798.916.011

255.500.000

St) chr tai 30/06/2014

389.998.760.000

(255.500.000)

(1.044.000)

35.243.029.693

14.960.455.548

39.090.135.385

479.035.836.626

S6 dtr tai 01/07/2014

389.998.760.000

(255.500.000)

(1.044.000)

35.243.029.693

14.960.455.548

39.090.135.385

479.035.836.626

1.261.457.782

630.728.891

12.614.577.822

14.506.881.376

25.029.838.197

25.028.794.197

26.674.875.010

468.513.923.805

- Tang trong nam

116.881

- Giam trong nam
S6 chr tai 31/12/2014

(1.044.000)
389.998.760.000

(255.383.119)

36.504.487.475

Trang 16

15.591.184.439


b. Chi tiet von dau fir dm chili so' hfru

TOng so

Dcm vi tinh : VND
31/12/2014
VOn CP
thuUng

VOn gop lien
doanh

Toing so

01/07/2014
VOn CP
therng

VOn gop lien
doanh

VOn g6p cua nha mrac
Vim Op ciia CO dong

389.998.760.000

389.998.760.000

389.998.760.000

389.998.760.000

Phat hanh them CP
Ceng

c. Cfic giao djch ye von vo.i cac chii so* ham vä phan phOi co tuc, Igi nhuan
31/12/2014
389.998.760.000

Vim dau to cua ch6 sa hau

Don vi tinh : VND
01/07/2014
389.998.760.000
17.079.400

19.499.938.000

CO tac lqi nhuan d chia

1"

d. CO phitu
SO lugng cO phi& da clang 14 phat hanh
SO lugng co phi6u da ban ra cong chung
+ CO phi& phO thOng

SO lugng co phieu dang luu hanh
+ CO phi& 01) thong

31/12/2014

01/07/2014

38.999.876

38.999.772

38.999.876

38.999.772

it
)1
.1

38.999.876

38.999.772

1

38.999.876

38.999.772

38.999.876

38.999.772

e. Cac guy ctia doanh nghifii

01/07/2014

31/12/2014
Quy du to Oat trier'
Quy du phong tai chinh
g. Thu nh(ip va chi phf, lii hoc

36.504.487.475

35.243.029.693

15.591.184.439

14.960.455.548

a duvc hitch than trtre tiep vao VCSH theo quy dlnh cat) cac chuin int= ke twin cu the

VI . Thong tin WO sung cho cac khoin mgc trinh bay trong Bao cao ket qua twat dQng kinh doanh.
16 . TOng so doanh thu ban hang va cung cep dich vy

Don vi tinh : VND

Doanh thu ban san pharn during
Doanh thu mat ri
Doanh thu dien

Doanh thu phan b6n
Doanh thu mac khoang va cac SP khac
COng

Giai (loan tfr nay
01/10/2014 din ngay
31/12/2014

Giai down tfr ngAy
01/10/2013 din nay
31/12/2013

63.648.358.369

84.731.619.047

1.335.134.286

5.501.690.001

1.644.328.380

3.923.618.462

1.933.658.312

890.900.469

684.412.100

462.629.538

69.245.891.447

95.510.457.517

17 Cac khoan giam tru doanh thu

Don vi tinh : VND
Giai door' tn• ngay
01/10/2014 din ngay
31/12/2014

Giai down tn. ngAy
01/10/2013 den ngay
31/12/2013

644.571.429

Giam gia hang ban
COng

644.571.429

Trang 17


18 . Doanh thu thuan

Dan vi tinh : VND

Doanh thu thuan ve hang ban va cung cap dich vu
COng

Giai don ngay
01/10/2014 din nghy
31/12/2014

Giai doOn ngay
01/10/2013 din nghy
31/12/2013

69.245.891.447
69.245.891.447

94.865.886.088
94.865.886.088

19 . Chi vein hang ban

Dan vi tinh : VND

Gia von ban san pham dtrOng
Gia von mat ri
Gia von dien
Gia von phan bOn
Gia von mac khoang va cac SP khac
COng

Giai &tin tfr ngay

01/10/2014 din ngay
31/12/2014

Giai do3n th• nghy
01/10/2013 din ngly
31/12/2013

52.702.087.776
1.335.372.699
1.644.328.380
1.783.660.516
670.822.491
58.136.271.862

77.688.290.629
5.511.537.844
3.923.618.462
984.073.385
528.140.088
88.635.660.408

20 . Doanh thu boat Ong tai chinh

Dan tinh : VND

Lai tien giri ngan hang, tien cho vay
COng

Giai don ttr ngay
01/10/2014 din nghy

31/12/2014

Giai slop tfr ngay
01/10/2013 din ngay
31/12/2013

5.022.540.714
5.022.540.714

5.624.844.877
5.624.844.877

21 . CM phi tai chinh

Dan vi tinh : VND

Lai tien vay
a)ng

Giai don tir ngay
01/10/2014 din nghy
31/12/2014

Giai dottn tfr ngly
01/10/2013 din ngay
31/12/2013

6.301.741.257
6.301.741.257

7.524.867.297
7.524.867.297

22 . Chi phi ban hang

Dan vi tinh : VND

Chi phi nhan vien
Chi phi de, dam vat lieu
Chi phi khau hao TSCD, dich vo mua ngoai
Chi phi bang tien khac

Giai dotal dr ngity
01/10/2014 din ngay
31/12/2014

Giai do3n ter ngay
01/10/2013 din nay
31/12/2013

245.264.468
34.900.564
438.899.616
822.257.926

425.154.252
93.685.376
269.811.172
750.517.900
1.539.168.700

1.541.322.574

COng
23 . Chi phi plan If doanh nghiOp

Don vi tinh : VND

Chi phi nhan vien
Chi phi dis) dung, vat lieu
Chi phi khau hao tai san co dinh
Chi phi dich vp mua ngoai
Chi phi bang tien khac
COng
Trang 18

Giai door] tfr ngly
01/10/2014 din ngay
31/12/2014

Giai don tit ngay
01/10/2013 din nghy
31/12/2013

2.441.764.734
390.511.579
401.366.345
485.401.286
2.484.003.840
6.203.047.784

3.224.317.105
489.789.126
376.234.925
459.320.700
3.163.047.860
7.712.709.716


24 . Chi phi thue thu nhap doanh nghib lqi nhuan sau thud

Don vi tinh : VND
Giai doAn tir ngAy
01/10/2014 din ngay
31/12/2014

4.307.799.143
4.660.162.797
1.025.235.815
3.282.563.328

Lai nhu4n lcd toan tnr6c thud
TOng thu nhap chiu thud
Thud thu nhap doanh nghigp phai ngp
Lgi nhuan sau thud thu nhap doanh nghidp

VII . Thong tin ye cac ben ca lien quan

Giai doAn tfr ngay
01/10/2013 din ngay

31/12/2013

(1.110.882.094)
(4.023.199.167)
91.745.286
(1.202.627.380)

Dan vi thin : VND
Giai doAn tfr ngly
01/10/2014 din ngay
31/12/2014

Cac ddi tic lien quan gom co :
Cling ty co plan Mia &iron TTC TAy Ninh
+ Ban hang h6a va dich vu
+ Giao dich vay vgn
+ Giao dich tra !Ai
Cong ty CP throng Ninh Hba
+ Giao dich chi Ira co tirc
Cling ty CP Buirng Bien Ilea
+ Giao dich chi tra cg tirc

Ngtriri lap bidu

598.313.380
10.000.000.000
206.666.667
4.400.000.000
2.023.098.000

4
Id taa tr 6.ng

LAp ngay .A 3 thang 02 nAm 2015,
ng Giam dm TT

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zoni %Air;

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Trang 19


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thu1 ti thdng I 0- I 2/20I 3 (37 3%)

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c6ng ty me,

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10-121 2013

tt

thring 10-1212014 tdng so vdi lgi nhuin sau thu5 tii

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C6ng ty C6 phAn Mia dudng

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NhiQt rli6n Gia Lai giiii trinh lcri nhuAn sau thud tu

thang 10-1212014 c[ra c6ng ty me tang 313%o so voi tir th6ng 10-1212013 do c6c nguyOn
nh6n sau

:

EVT: WD

Til th6ng
K5t qui kinh doanh

(1)

Chi phi

tii

chinh

10-

Tir th6ng l0-

ri

t2t20t4

12t2013

C6ng fy me

C6ng fy me

(2)

(3)

4:(2)-(3)

s=(4)t(3)

6.301741.257

7.524.861 .297

(1.223.126.040)

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6.203.041 .784

1.112.709.716

(1.s09.661 .932)

-20%

3.282.563.328

(1.202.627 .380)

4.485.190.708

-373%

Ch6nh l6ch

te

Chi phi quin lli doanh
nghiQp

Ltri nhuAn sau thu6 TNDN


V

- Do chi

phi tdi chinh tir th6ng 10-1212014 th6p hon chi phi tdi chinh tri thang 10-1212013

lir 16% tuong ring 1,2 tj'd6ng

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nghiQp tir

th6ng 10-1212013ld 20% tuong irng 1,5 tj'd6ng

.

- Tr6n tliy ld n6i dung gi6i trinh nguydn nhdn lgi nhuAn sau thu5 tu th6ng 10-1212014 cao
hon loi nhuan sau thu5 tir th6ng 10-1212013 cta C6ng ry CO phAn Mia dudng

-

Nhiet dien

Gia Lai.
TrAn trgng,
Noi nh{n:
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