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

CONG TY CP MIA DUUNG - NHIfT DIEN GIA LAI
Gia Lai Cane Sugar ThermoElectricity Joint Stock Company

3k CIO T CY
Nien do Ted chink 01/07/2014 - 30/06/2015

11059.3657345 - Fax: 059.3657229
Mail:


Mau s6 B 01 a-DN

CONG TY CP MIA DUONG - NHE6T DIeN GIA LAI
Company Ban hanh theo QD so 15/2006/QD-BTC ngay 20/3/2006
Gia Lai Cane Sugar TherrnoElectricity Joint Stock

va cac sirs d6i , bo sung co lien quan &la BTC

BANG CAN DOI KE TOAN HOP NHAT GICJ'A NIEN DO
(Ding dA'y
QuS, II nam 2014/2015
Cho nien (10 tai chinh tar 01/07/2014 - 30/06/2015
Dan vi tinh : Viet Nam D6ng
TAI SAN

Th.
Minh

Ma

31/12/2014

30/06/2014

385.330.776.054

612.387.054.540

52.445.638.838

157.057.791.041

111

22.445.638.838

7.057.791.041

112

30.000.000.000

150.000.000.000

130

180.735.116.317

277.280.246.534

1. Phai thu khach hang

131

5.916.069.918

103.125.209.418

Z. Tra Wu& cho ngtr6i ban

132

V.02

167.946.603.400

173.021.317.008

3. Phai thu n6i b6 ngan han

133

4. Phai thu theo tien d6 ke hoach hop d6ng xay dung

134
135

V.02

7.153.474.439

1.414.751.548

5. Cac khoan phai thu khac
6. Du pill:mg phai thu ngan han kh6 del (*)

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

A TAI SAN NGAN HAN

100

1. Tien va cac khoin twang dtro•ng tie!'

110

1 . Ti&

. Cac khoan tuong &rang tien
H. Cac khoin dAu ttr Tai chinh ngin han

120

121

Dau to ngan han
!. Du ph6ng giam gia dau to ngan han
lI 1. Cac khoan phai thu ngan

V.01

64n

129

IV. Hang ton kho

140

1. Hang ton kho

141

2. Dv phang giam gia hang ton kho

149

. Tai sin ngAn han khac

150

56.958.710.688

8.123.337.079

1. Chi phi tra Mr& ngan han

151

35.063.507.826

3.685.361.263

2. Thu GTGT &roc 'chat' trir

152

19.717.018.781

2.198.806.733

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

154
158

1.881.563.363

2.239.169.083

4. Tai san ngan han khac
; -TAI SAN DAI 1-14tN

200

811.584.082.462

408.337. 138.49(

Cac khoan phai thu dai han

210

1. Phai thu dai han ctia khach hang

211

2. V6n kinh doanh a don vi trvc thu6c

212

3. Phai thu n6i b6 dii han

213

4. Phai thu dai han khac

218

5. D.* phelog phhi thu dai khb dOi (*)

219
Trang 1

V.03

V.04

296.620.718


TAI SAN

A
Ma so

Th.
Minh

220

II. Tai san c6 dinh
1. Thi san c6 dinh him hinh

221

V.05

30/06/2014

31/12/2014
771.622.754.861

368.920.651.963

318.036.206.137

336.393.509.149

- Nguyen gid

222

596.753.431.888

593.812.756.797

- Gid tri hao mon lily kd (*)

223

(278.717.225.751)

(257.419.247.648)

2.Tai san c6 dinh thud tai chinh

224

- Nguyen gid

225

- Gid tri hao men lily kd (*)

226

3. Tai san co dinh vo hinh

227

0

0

- Nguyen gia

228

589.186.516

589.186.516

- Gia tri hao men lily ke (*)

229

(589.186.516)

(589.186.516)

4. Chi phi xay &frig co' ban dik dang

230

453.586.548.724

32.527.142.814

21.948.452.165

21.522.026.165

21.948.452.165

21.522.026.165

18.012.875.436

17.894.460.362

18.003.875.436

17.885.460.362

HI. Rat ding san dau tu.

241

- Gia tri hao men lily kd (*)

242
250

1. Dau to vao cong ty con

251

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

252

3. Dau to dai han khac

258

4. Du phong giam gid &Au to tai chinh dai han (*)

259

V. Tai san (Jai han khac

V.07

240

- Nguyen gia

IV. Cac khoan &Au tu• tai chinh dai han

V.06

V.08

260

1. Chi phi tra milk dai han

261

2. Tai san thud thu nha'p hoan lai

262

3. Tai san dai han khdc

268

9.000.000

9.000.000

270

1.196.914.858.516

1.020.724.193.030

TONG CONG TAI SAN

NGUON VON
A - NO PHAI TRA
I.

NQ' ngin

Ilan

A
Ma so

V.09

Th.
Min h

31/12/2014

30/06/2014

300

728.865.792.345

541.691.654.997

310

402.188.556.242

365.787.447.522

267.944.213.033

319.900.124.998

V.10

1. Vay va no ngan han

311

2. Phai tra ngirtri ban

312

115.114.362.033

17.206.299.736

3. Nguari mua trd tidn truck

313

5.589.202.070

69.020.441

4. Thus va cdc khoan phai nep nha mrac

314

1.153.268.252

11.732.651.144

5. Phai tra ngireri lao deng

315

110.221.019

4.828.682.480

6. Chi phi phai tra

316

6.795.351.257

7.593.410.671

7. Phai tra nei be

317
Trang 2

V.11

V.I2


Th.
Minh

L
Ma so

NGUON VON
8. Phai tra theo tin dt5 ko' hoach hop d6ng xay dung

318

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

319

10. Du phong phai tra ngan han

320

11. Quy khen thtrang phtic lgi
II. Nq dai hiln

31/12/2014

30/06/2014

1.887.836.914

2.609.160.022

323

3.594.101.664

1.848.098.030

330

326.677.236.103

175.904.207.475

185.500.000

185.500.000

326.491.736.103

175.718.707.475

1. Phai tra dai han ngu6i ban

331

2. Phai tra dai han nOi b6

332

3. Phai tra dai han khdc

333

4. Vay va ng dai han

334

5. Thue thu nhAp hodn lai phai tra

335

6. Du phong trq cap mat v* lam

336

7. Du phong phai tra dai han

337

V.13

V.14

B - VON CHU SO HirU

400

468.049.066.171

479.032.538.033

I. Von chit so' him

410

468.049.066.171

479.032.538.033

1. V6n dAu du dm chit sa hint

411

V.15

389.998.760.000

389.998.760.000

2. Th4ng du von co phAn

412

V.15

(255.383.119)

(255.500.000)

3. V6n khac cila se( hdu chit

413

4. C6 phieu guy (*)

414

5. Chenh lech danh gia lai tai san

415

6. Chenh lech ty gia h6i doai

416

7. Qu9 dAu to phat tri6n

417

V.15

36.504.487.475

35.243.029.693

8. Qu9 du pitting tai chinh

418

V.15

15.591.184.439

14.960.455.548

9. Qu9 khac thuOc von chit s6 hitu

419

10. Lgi nhuAn sau thue chua phan phi

420

V.15

26.624.394.191

39.086.836.792

1.196.914.858.516

1.020.724.193.030

(1.044.000)

V.15

(414.376.815)

430

H. Ngutin kinh phi va quy khac
1. Ngu6n kinh phi

432

2. Ngu6n kinh phi dA hinh thanh TSCD

433

TONG CONG NGUON VON

440

(1)Nhcing chi tieu khong c6 s6 lieu co the khong phai trinh bay nhtmg khong dugc danh lai s6 thd to chi tieu va "MA s6 "
(2)S6 lieu trong cdc chi tieu c6 dAu (*) dtrgc ghi bing s6 am dtrai hinh thdc ghi trong ngoAc don(.....)

La. ngay A3 thang 02 nam 2015 1
ng Giani diic TT

Nguoil4p bieu

Iglin 7/6tXrin
Trang 3

II

b-


Mau s6 B 02a-DN

CONG TY CP MIA DUONG - NH1ET DI `N GIA LA1
Gia Lai Cane Sugar ThermoElectricity Joint Stock Company

Ban hanh theo QD s6 15/2006/QD-BTC ngay 20/3/2006
va cac sira d6i b6 sung c6 lien quan cua BO Tai chinh

BAO CAO KET QUA HOAT BONG KINH DOANH HOP NHAT GIUA NIEN DO
(D4ng dAy dii)
QuS, II dam 2014/2015
Cho nien do tai chinh tir 01/07/2014 - 30/06/2015
Dern vi tinh : Viet Nam DZin
Giai don tit 01/10-31/12

Lily ke tir d'au nam an cuOi qui nay

Ma so
Code

Th.
Minh

Nam nay

Nam truue

1. Doanh thu ban hang va cung cap dich vu

01

VI.16

69.245.891.447

95.510.457.517

175.679.819.600

207.770.010.558

2. Cac khoan giam tiir doanh thu

02

VI.17

0

644.571.429

0

644.571.429

3. Doanh thu thuan ve 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 von hang ban

11

VI.19

58.136.271.862

88.635.660.408

140.787.385.484

178.350.904.308

5. Loi nhuan Op v6 ban hang va cung cap dich NT

20

11.109.619.585

6.230.225.680

34.892.434.116

28.774.534.821

6. Doanh thu h9at dOng tai chinh

21

VI.20

5.040.414.663

5.624.844.877

9.959.451.298

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

6.301.741.257

7.524.867.297

14.383.740.873

15.463.935.674

CHI TIED

- Trong do : Chi phi !di vay

23

Nam fru&

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 ly doanh nghiep

25

VI.23

6.266.069.105

7.712.709.716

13.367.667.043

13.243.140.376

10. Lqi nhuan thuan tir hcat dOng kinh doanh

30

2.040.901.311

(4.921.675.156)

13.715.808.292

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 khac

32

0

178.575.879

0

225.896.477

13. Lcii nhuan khac

40

2.221.750.459

3.810.793.062

2.611.313.916

4.902.290.646

Trang 4


Lily lit tir clan nam de'n cuiii qui nay

Giai do4n tir 01/10-31/12
CHI TIEU

Ma so
Code

Th.
Minh

Nam nay

14. TOng loi nhudn Ice than tilt& thuS (50=30+40)

50

4.262.651.770

15. Chi phi thus thu nhdp doanh nghiep hiSn hanh

51

1.025.235.815

16. Chi phi thug thu nhdp doanh nghiep hodn Iai

52

17. Lai nhudn sau thus thu nhdp doanh nghiep

60

18. Lai co' ban teen co phieu (*)

70

VI.24

Nam trtrifrc

Nam trir6e

Nam nay

(1.110.882.094)

16.327.122.208

6.117.421.308

3.759.726.612

1.728.940.567

91.745.286

3.237.415.955

(1.202.627.380)

12.567.395.596

4.388.480.741

83

(31)

322

113

Ghi chu
(1) Nhimg chi tieu khOng co so lieu co the khong phai trinh bay nhtmg khong dugc danh lai so thin to chi ti'eu va "ma so "
1ap ngayA3 thang 02 nam 2015 1±,....

Ke toaq trtriing

e0

4

Jerk fin,lamleng

P. T6ng Giam d6c TT

CONG
CO PHAN
MIA DlidNG N ^ T DIEN

GIA LAI

*Rim, fel'A Wow

Trang 5


Mau so B 03a-DN

CONG TY CP MIA DUONG - NHIST DIN GIA LAI
Gia Lai Cane Sugar ThermoBlectricity Joint Stock Company

Ban hanh then QD so 15/2006/QD-BTC ngay 20/3/2006
va cac sira dai , ha sung co lien quan cua BTC

BAO CAO

CHUYEN TIEN TE HOP NHAT GIIrA NIEN DO
( Ding day dii)
( Theo phuovg phcip tryr tigfp )
Quy H nam 2014/2015
Cho nien di tai chinh tit 01/07/2014 - 30/06/2015
Don vi tinh : Viet Nam ding

CHI TIEU
I . Luu chuyen tien tg tir hoot dAng kinh doanh
1. Tien thu tir ban hang, cung cap dich vv va doanh thu Ichic
2. Tien chi tra cho florin cung cap hang haa va dich va
3. Tien chi tra cho ngtgri lao clang
4. Tien chi tra Ili vay
5. Tien chi nap thug thu nhap doanh nghiep
6. Tien thu khac tir hoot ding kinh doanh
7. Tien chi 1r-hie tir hog clang kinh doanh
Luu chuyen tiers thutin tir hoot Ong kinh doanh
11. Lull chuyen tiers tir hoot dung din hr
1. Tien chi de mua sam, xay dtmg TSCD va TSDH lchic
2. Tien thu tir thanh ly, nhugng ban TSCD va TSDH khac
3. Tien chi cho vay, mua cac cong cv rig cua dam vi khac
4. Tien thu hai cho vay, ban loi cac c.cv nci oh don vi khac
5. Tien chi dAu to Op von vac don vi khac
5. Tien chi cac khoin vay cap cho 'long dan trong mia
6. Tien thu cac khoan cho nong dan tang mia vay
7. Tien thu lai cho vay, cc!, tirc va loi nhuan &Km chia
Luu chuyen tan thuAn ta' hoot Ong dAu fir
III . Ltru chuyen tiers tg tir hoot (Ring tai chinh
1. Tien thu tir phat hanh di phieu, nhan van gap dm CSH

2. Tien chi tra von Op cho cac chi sa hitu mua lai
co phieu dm doanh nghiep da phat hanh
3. Tien vay ngin hen, dai hon nhan ducfc
4. Tien chi tra Kr gac vay
5. Tien chi tra nq thue tai chinh
6. CO arc, lgi nhuan da tra cho chu str hcru
Luu chuyen tan thuin tir hoot Ong tai chinh
Luu chuyen tiers than trong kj,
Tien va twang (Wong den dAu Ick
Anh hoOng dm thay dal tji gia h.& doai guy dai ngoai to
Tien va twang throng tiers cuiii 10

Ma
A
so

Th.
minh

Lay ke t& au nam den cmii qui nay
Nam truo'c

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)
29.608.439.734
(64.765.073.722)
143.517.281.598

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

(258.784.845.740)
2.421.070.000
(75.000.000.000)
75.000.000.000
(45.836.000.000)
(36.303.245.700)
688.312.122
3.947.128.629
(333.867.580.689)

(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
7()

487.187.945
4.278.686.923
(79.087.572.107)

727.552.841.889
(628.735.725.226)

0

\ 01

(19.064.149.400)
79.752.967.263
(110.597.331.828)
163.457.493.221
(414.522.555)
52.445.638.838

320.918.202.135
(232.253.335.670)
0
(22.609.646.800)
170.282.829.665
121.451.024.805
6.599.324.328
0
128.050.349.133

Ghi chit :

(I) Myth% chi tieu kheng co so lieu c6 the khong phai trinh bay nhung Ichong cluvc danh 14i s6 thir tir chi tieu va "ma so "
thing 02 /tam 201 5
Giam dcic TT

Nguiri lla p hieu
y

ZoleibiZe'drpt

i n

hut Wens,


CONG TY CP MIA DUONG - NYEBT DIBN GIA LAI
Gia Lai Cane Sugar ThermoElectricity Joint Stock Company
] N
X

Mill so B09a —DN
( Ban hanh theo QD so 15/2006/QD-BTC
Ngay 20/03/2006 dm BO TnrOng BTC)

NHAT Q1.1 7 II
BAN THUYET MINH BAO CAO TAI CHiNH
Cho nien d tai chinh tir 01/07/2014 - 30/06/2015
I. DAC DIEM HOAT BONG CUA CONG TY.
1. Hinh fink so hue vim
Cong ty CO phAn Mia du mg —Nhiet dien Gia Lai dirge thanh lap theo gigy chiN nhAn Dang ky kinh
doanh so 3903000148. Bang kSt lAn au, ngay 02 thang 08 nam 2007. Dang ky thay doi lAn thin nhat, ngay

02 thang 10 nam 2007. [Yang 4 thay dOi tan thir hai, ngay 22 thang 07 nam 2009. Bang kS, thay d6i lan
thir ba, ngay18 thing 12 nam 2009. Bang ky thay doi lan thir tu, ngay, 23 thang 06 nam 2010. Bang kj
thay doi lAn thin nom, ngay 11 thing 11 nam 2010. Bang thay dpi lan thin sou, ngay 19 thing 08 nam
2011 do SO ke hoach va dau tu Tinh Gia Lai cap. Bang 14, thay doi lan thin bay, ngay 18 thang 05 nam
2012 do Sec ke hoach va dau tu Tinh Gia Lai cap. Bang ky thay doi lAn thu tam, ngay 30 thing 12 nam
2013 do SO ke hoach va dau to Tinh Gia Lai cap. Bang kSrthay d6i Ian thu chin, ngay 16 thang 06 nam
2014 do SO ke hoach va dau tu Tinh Gia Lai cAp. Bang ky thay d6i lAn thin mutat ngay 29 thang 11 Wain
2014 do Soo ke hoach va dAu tu Tinh Gia Lai cap
Gitty chimg nhAn dAu to so: 1950/GCND9C/39/1 cAp ngay 19/10/2007 do Uy Ban Nhan Dan Tinh
1950/GCND9C/39/1 cAp ngay
Gia Lai cap. Ding 14, thay doi lAn 1 GiAy chimg nhan dau to 4ieu chinh s6:
30 thing 11 ram 2009 do Uy Ban Nhan Dan Tinh Gia Lai cap. gang ky thay dOi lAn 2 GiAy cluing nhAn
1950/GCNDC2/39/1 cap ngay 31 thing 10 nam 2011 do Uy Ban Nhan Dan Tinh
au tu dieu chinh
Gia Lai cap. Bang 4 thay d6i lan 3 GiAy chimg nhAn dAu to dieu chinh so: 1950/GCNDC2/39/1 cap ngay
28 thing 08 nam 2013 do Uy Ban Nhan Dan Tinh Gia Lai cAp.Dang ky thay d6i ILI 4 GiAy cluing nhAn
au tu dieu chinh so: 1950/GCNDC2/39/1 cap ngay 13 thing 12 nam 2013 do Uy Ban Nhan Dan Tinh
1950/GCNDC2/39/1 cAp ngay
Gia Lai cAp. Bang ky thay doi an 5 GiAy chimg nhAn dAu to dieu chinh so:
09 thang 06 nam 2014 do Uy Ban Nhan Dan Tinh Gia Lai cap.
Cong ty niem yet lAn dAu ngay 23/12/2009 tren son giao dich chfrng khoan Thanh phO HO Chi Minh
vii so lugng la 12.613.472 c6 phieu.
Niem yet b6 sung Ian 2 ngay 02/12/2010 vii s6 lugng 1.892.020 c6 phieu.
Niem yet b6 sung an 3 ngay 20/07/2011 yeti so lugng 2.901.088 c6 phieu.
Niem yet b6 sung lAn 4 ngay 17/01/2014 vOi so lugng 10.443.886 c6 phieu
Niem yet b6 sung lAn 5 ngay 25/06/2014 yeti so lugng 11.149.410 c6 phieu
: GIALAI CANE SUGAR THERMOELECTRICITY JOINT STOCK Ten giao dich
COMPANY.
: SEC
Viet tat

Vin pining va nha may dm C8ng ty dugc at tai s6 561 TrAn Hung Bao, Thi xa Ayunpa, Tinh Gia
Lai
Hinh thtic von chu s& him: C8ng ty c6 phAn
+ Von dieu le

: 126.134.720.000 VND

+ 'Ring s6 co phAn

: 12.613.472 CP

Den ngly 01 thing 12 nam 2010 C6ng ty cho phat hanh tang von dieu le len:
+ VOn dieu le

: 145.054.920.000 VND

+ TOng so co phan

: 14.505.492 CP

Den ngay 05 thang 09 nam 2011 Cong ty cho phat hanh tang von dieu le len:
+ VOn dieu le

: 174.065.800.000 VND

+ TOng so co phAn

: 17.406.580 CP

Den ngay 24 thing 12 nam 2013 Cong ty cho phat hanh tang win dieu le len:

Trang 7


+ Von dieu le

: 278.504.660.000 VND

: 27.850.466 CP
+ Tong se co phAn
Den ngay 26 thing 05 nam 2014 Cong ty cho phat hanh fang von dieu k len:
+ VOn dieu le

: 389.998.760.000 VND

+ Tong se co phAn

: 38.999.876 CP

Tong se Can be CNV COng ty lit: 542 ngueri.
2. Linh vvc kinh doanh : San xuAt - the bien
3. Nginh, nghe kinh doanh :
Cac nganh nghe kinh doanh nhu sau:
+ San xuAt duong va cac san phArn sau throng: mat ri, banh keo, de uOng.
+ San xuAt phan bon.
+ San xuAt ntrac khoing, nub c tinh Ichiet dOng chai.
+ San xuttt con thuc phAm.
+ Che bien hang nong san (trir mu cao su).
+ Ban buon nong, lam sin nguyen lieu khac (trir ge), tre, nira va mu cao su).
+ Ban buon may mOc, thiet bi va phu ding may nong nghiep.

+ Gia ding ca khi.
+ Nha hang va cac dich vu An uOng phuc vu !au Ong.
+ Khach san.
+ Van tai hang hoa bAng dtreng b0.
+ Xfiy dung cong trinh ky thuat dan dung lchac
+ San xuAt gach tuynel.
+ Chung, tinh cat va pha the cac loai ruqu manh.
+ Ttr van, thiet ke ky thuat cong nghe lap du an va quan lY sari xuAt lien quan den nganh throng
va con thuc pham.
+ Diu to tai chinh.
+ San xuAt, truyen tai va phan phei dien.
+ TrOng va du to mia gieng, mia nguyen lieu.
4. TOng se cac cong ty con: 02
5. COng ty con duo•c hqp nhAt:
: Cong ty TNHH MTV Nhiet dien Gia Lai
Ten Cong ty
: 561 TrAn Hung Dao, Phtrerng Cheo Reo, Thi xa Ayunpa, Tinh Gia Lai
Dia chi trn so. chinh
Ty le lqi ich

: 100%

Ty le quyen bieu quyet

: 100%
: Cong ty TNHH Ttr nhan Thanh Thanh Cong Gia Lai
: 1, North Bridge Road, #21-03, High Street Centre, Singapore-179094

Ten Ong ty
Dia chi fru set chinh

: 100%
Ty le lqi ich
TS, k quyen bien quyet : 100%
II. NAM TAI CHiNH, DON VI TIEN TE Sid DUNG TRONG KE TOAN.
1. Nam tai chinh
Nam tai chinh cita Cong ty bat dAu tir ngay 01 thing 07 ket thuc ngay 30 thing 06 hang narn.

Trang 8


2. Dun vi tan to sir dung trong ke toan
Cac bao cao tai chinh caa Ong ty duqc lap va trinh bay bang Deng Viet Nam (VND)
HI. CHUAN MUC VA CHE Do KE TOAN AP DUNG
1. 04 di) ke toan ap dung:
Cong ty ap dung la he thong ke toan Viet Nam nhu da 'Tang 1c$, vai BO tai Chinh, mr6c COng haa xi
hei chit nghia Viet Nam.
2. Hinh thfrc so ke toan :
Hinh thirc se ke toan ap dung dtrotc danglc5, cita C8ng ty la Chimg tir ghi s6. Cong viec ghi s6 ke toan
duqc thirc hien tren phan mem tren may vi tinh.
IV. TUYEN B6 Vt VIEC TUAN THU CHUAN MUt KE TOAN VA CHE DO KE TOAN.
Cong ty dam bao da tuan thu day du you cAu cua cac Chun mgc ke toan va Che de id Wan Doanh
nghiep Viet Nam hien hanh trong vac lap Bito cao tai chinh .
V. CAC CH1NH SACH ICE TOAN AP DUNG.
1. Tan vi ttheng throng tan.
Tan bao g6m: Tien mat, tan giri ngan hang va tien dang chuyen.
Cac khoin tuang dtrcmg tan la cac khoan du to ngin han co thai han thu hoi hoac dio han khong
qui 3 thing ice tir ngaymua, c6 kha nang chuyen di de dang thanh met luqng tan xac dinh va khong co
nhieu rui ro trong chuyen doi thanh tien.
Cac nghiep vu phat sinh bang ngoai to duqc chuyen thanh deng Viet Nam theo ty gia tai thai dam

phat sinh nghiep vv. Ithoan chenh Lech tS, gia do vac chuyen dei ngoai to duqc ghi nhan trong bao cao ket
qua hoat dung kinh doanh.
2. Ring din kho.
dinh tren cc, se• gia gOc. Gia gOc hang ten kho bao gem chi phi mua, chi phi
, Hang ten kho duqc
c6 duqc hang ton kho a dja diem va trang
the ban va cac chi phi lien quan trvc tap khac phat sinh
thai hien tai. Gia tri than c6 the thvc hien la gia ban trac tinh trir chi phi uac tinh de hoan thanh hang ton
kho va chi phi tr6c tinh can that cho vac tieu thu chimg.
Gia gee hang ten kho duqc tinh theo phuong phap binh quan gia quyen va hoach toan theo phuong
phap ke khai thtremg xuyen.
Du phong giam gia hang ten kho dirge trich lap khi gia tri than c6 the thvc hien duqc cila hang ten
kho nho han gia gee. Vac trich lap dv phOng thvc hien theo huang din tai Th6ng to se 228/2009/TTBTC ngay 7/12/2009 dm Be Tai Chinh.

a

3. Cic khoin phii thu thucmg mai vi phii thu khic.
Cac khoan phai thu thtrcmg mai va cac khoan phai thu khac duqc ghi nhan theo h6a don chimg
Ghi nhan se tan lai du thu cua tan girl co ky han tai cac ngan hang.
Dv phong phai thu kho doi duqc lap cho tirng khoan nq phai thu kho dei can dr vao tu6i nq qua han
ca cac khoan nq hoac chr kin mix ten that co the xay ra, cu the nhu sau :
Dei vii nq phai thu qua han thanh toan :
30% gia tri dei vai khoan nq phai thu qua han tir tren 6 thing den dm% 1 nam.

-

50% gia tri dei \led khoan nq phai thu qua han tir 1 nam den duai 2 nam.
70% gia tri &Si vai khoan nq phai thu qua hart tir 2 Warn den dtrai 3 nam.

- 100% gia tri d6i vai khoin nq phai thu tir 3 nam tri len.

4. Tii sin co dinh h u u hinh.

Trang 9


Nguyen gia
Tai san c6 dinh hiru hinh dirge phan anh theo nguyen gia trir di khan hao luy ke.
Nguyen gia bao g6m gia mua va toan b0 cac chi phi ma COng ty be ra de co duqc tai san c6 dinh tinh
den th6i diem dua tai san do vao tang thai san sang sir dung. Cac chi phi phat sinh sau ghi nhan ban dau
chi dugc ghi tang nguyen gia tai san c6 dinh nen cac chi phi nay chic chin lam tang Igi ich kinh to trong
ttrcmg lai do sir dung tai san de. Cac chi phi kitting thea man dieu kien tren dugc ghi nhan la chi phi trong
kSr.
Khi tai san c6 dinh duqc ban hay thanh ly, nguyen gia va khau hao liiy ke dugc x6a s6 va bat kY
khoin lai 16 nao phat sinh do viec thanh lY deu dugc tinh vao thu nhap hay chi phi trong ky.
KhAu hao
Khan hao dugc tinh theo phuang phap &rang thing dira tren then gian hcru dung trot tinh cua tai san.
Mirc khau hao phit hop voi Thong to so 203/2009/TT-BTC ngay 20 thang 10 nam 2008 ctia BO Tai chinh.

Loyi tai san

Thifi gian khan hao (nam)

Nha cira, vat kien tnic

7-50

May m6c, thiet bi

7-12

Phtrang tien van tai

5-10

Thiet bi dung cu quan ly

3-10

5. Tii san co dinh vo hinh.
Quyen sir dyng chat
Quyen sir dung dat dugc ghi nhan la tai san c6 dinh vo hinh khi Cong ty duqc Nha ntrac giao dat co
thu tien sir dung dat hoac nhan dirge quyen sir dung dat (trir trir6ng hop thue dat) va dugc cap giAy chting
nhan quyen sir dung dat.
Nguyen gia tai san c6 dinh vo hinh la guy& sir dung dat dugc xitc dinh la toan b0 cac khoan tien chi
ra de co quyen sir dung dat hop phap cOng cac chi phi cho den bit, giai phong mat bang, san lap mat bang,
le phi trtrac ba,...
Quyen sir dung dat khong co thei han thi khong dugc khau hao.
Cac tai san c6 dinh vo hinh kit& dugc phan anh theo nguyen gia trir di khau hao lily ke.
Khau hao tai san c6 dinh vo hinh dugc tinh theo phirang phap throng thang dua tren thai gian hire
dung trerc tinh ctia tai san. Mire khau hao phu hop vai Th6ng to so 203/2009/TT-BTC ngay 20 thang 10
nam 2008 dm Bt Tai chinh.
6. Chi phi tra trir&c dii hyn.
Chi phi tra truere dal han phan anh de chi phi thuc to da phat sinh nhung co lien quan den ket qua
hoat dOng san xuat kinh doanh cua nhieu nien dO ke toan. Chi phi tra truck dai han dugc phan be) trong
khoan then gian ma lqi ich kinh to dugc du kien tao ra.
7. Cac khoin phiti tra vi chi phi trich truk
Cac khoan phai tra va chi phi trich tnrerc dirge ghi nhan cho s6 tien phai tra trong tuong lai lien quan
den hang hea va dich vu da nhan khong phi thuOc vao viec COng ty da nhan dirge h6a din cita nha cung
A
cap hay chtra.

8. Chi phi di vay.
Chi phi di vay duqc ghi nhan vao chi phi trong ky. Truing hop chi phi di vay lien quan trirc tiep den
viec dAu tir xay dung cac ding trinh trong giai doan dau to xay dung ca ban der clang dirge tinh vao gia tri
cua tai san do. Khi ding trinh hoan thanh thi chi phi di vay dirge tinh vao chi phi tai chinh trong kY.
9. Phan ph& lyi nhuan than.
Lgi nhulan thuAn sau thue trich lap cac quy va chia cho cac c6 dong theo Nghi quy6t cua Dai h6i c6
dong

Trang 10


10. Ghi uhan doanh thu
Doanh thu ban hang va cung cap dich vu &roc ghi nhan khi co kha nang thu dirge cac lqi ich kinh to
va co the xac dinh dirge mOt each chic chin, ding thoi them min dieu kien sau:
+ Doanh thu ban hang duqc ghi nhan khi nhang rui ro ding ke va quyen soy hire ve san phim di
&roc chuyen giao cho nguai mua va khong can kha fling clang ke nao lam thay doi quyet djnh cua hai
ben ye gia ban va kha nang tra lai hang.
+ Doanh thu cung cap dich vv duqc ghi nhan khi di hoan thanh djch vu. Twang hop dich vv duce
thue hien trong nhieu ky ke town thi viec xac dinh doanh thu trong tong kS, &roc thue hien can cir vao ty
le hoan thanh djch vv tai ngay ket thiic nam tai chinh.
Doanh thu hoat dung tai chinh dtrqc ghi nhan khi doanh thu duqc xac djnh tuong dOi chic chin va co
kha nang thu duqc lqi ich kinh to tir giao djch do.
+ Tien I'll duqc ghi nhan tren co so thOi gian va lai suit thue to
+ Tien lai diu to trong mia la khoan lai phai thu tir khoan (mg von cho nong dan trong mia &roc ghi
nhan tren co so thtrc thu va du thu.
+ Co tuc va loi nhuan duqc chia duqc ghi nhan khi cong ty duqc quyen nhan co tore hol.c duqc quyen
nhan lqi nhan tir viec gip vOn.
11. Thue suit va cac le phi Op ngan sach nha milk ma cong ty dang dp dung:
Thue thu nh4p doanh nghiep
Chi phi thue thu nhap doanh nghiep bao gOm thue thu nhap hien hanh va thue thu nhap hoan lai.

+ Thue thu nhap hien hanh
Thue thu nhap hien hanh la khoan thug duqc tinh clua tren thu nhap tinh thue . Thu nhap tinh thue
chenh lech so yell lqi nhuan ke toan la do dieu chinh cac khoan chenh lech tam thei Oita thue va ke toan ,
cac chi phi khong duqc trir cung nhu dieu chinh cac khoan thu nhap khong phai chiu thus va cac khoan to
duqc chuyen
+ Thue thu nhap hoin lai
Thue thu nhap holn lai la khoan thue thu nhap doanh nghiep se phai nOp hoc se dtrqc hoan lai do
chenh lech tam thOi giira gia tri so sach cua tai san va nq phai tra cho mvc dich Bao cao tai chinh va cac
gia tri thing cho mvc dich thue. Thue thu nhap doanh nghiep hoin lai phai tra &roc ghi nhan cho tat ca cac
khoan chenh lech tam thoi chiu thug. Tai san thue thu nhap hoan lai chi cluqc ghi nhan khi chic chin
trongtuang lai se co loi nhuan tinh thue de sir dung nhimg chenh lech tam thi:ri dtrqc khau trir nay. Gia tri
ghi so cua tai san thue thu nhap doanh nghiep holn lai duqc xem xet lai vao ngay ket thiic nam tai chinh
va &roc ghi giam den mirc dam bao chic chin co du lqi nhuan tinh thue cho phep lqi ich cua mot phin
hoc town bot) tai san thud thu nhap hoin lai duqc sir dtmg. Cac tai san thue thu nhap doanh nghiep hoan lai
chua duqc ghi nhan truac day duce xem xet lai vao ngay ket thue nam tai chinh va ducic ghi nhan khi
chic chic co du loi nhuan tinh thue de co the sir dung cac tai san thud thu nhap hoar' lai chua ghi nhan
nay. Thue thu nhap hoan lai duqc ghi nhan trong Bao cao ket qua hoat dOng kinh doanh trir khi lien quan
den cac khoan mvc duqc ghi thing vao vOn chu so. huu khi do thu nhap doanh nhiep se &roc ghi thing
vao von chn hitu.
Thud GTGT
+ Ap clung mire thue suit 5% cho cac loai san phim: Duong, Mat ri, Phan bon.
+ Ap dung mirc thue suit 10% cho cac loai san phim: Nuac tinh khiet, Dien.
Cie loai thue Ichac va Le phi nOp theo quy dinh hien hanh.
12. Cic ben lien quan
Cac ben durqc coi IA lien quan neu mot ben c6 kha nang kiem sok hoc co anh huong dang ke dOi vii
ben kia trong viec ra quyet djnh cac chinh sach tai chinh va hoat dOng.

Trang 11

THUYET MINH BAO CAO TAI CHINH HOP NHAT GIVA MEN DO (tiep theo)
V .Thong tin IA sung cho cic khoan myc trinh bay trong Bang can (16i id than .
1 . Tan va cac khan Wong dining tan
Dan vi tinh : VND

Tien mg
Tien giti ngan hang
Cac khoan tucmg duang tien
COng

31/12/2014

01/07/2014

93.603.657

1.406.918

22.352.035.181

7.056.384.123

30.000.000.000

150.000.000.000

52.445.638.838

157.057.791.041

2 . Cac khoan phai thu ngan han
Don vi Milt : VND

Tra trtrac cho nha cung cap
Tra nu& nong dan trong mia
Phai thu khac
Du phong giam phai thu ngin han khe doi
COng

31/12/2014

01/07/2014

40.739.636.647

33.806.579.832

127.206.966.753

139.214.737.176

7.153.474.439

1.414.751.548

(281.031.440)

(281.031.440)

174.819.046.399

174.155.037.116

3 . Hang ton kho
Don vi tinh : VND
31/12/2014
Nguyen lieu , vat lieu
Cong cu , dung cu
Chi phi SX, KD dor dang

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

Thanh phim
Hang hea
COng

95.191.310.211

169.925.679.886

4 . Thue va cac khoan phiii thu nha nu-O•c
Dan vi tinh : VND
31/12/2014
Cac khoan phai thu nha nuac
COng

296.620.718
296.620.718

Trang 12

01/07/2014

1


5 . Tai san co dinh !Ifni hinh

Don vi tinh : VND

Nguyen Gia

s6 du 01/07/2014
Mua trong nam
Thanh 1y , nhuong ban
SO du 31/12/2014
Khau hao
S6 du 01/07/2014
Khau hao trong nam
Thanh 1S/ , nhugng ban
SO du 31/12/2014
Gia tri con lei TSCD hem hinh
SO dir 01/07/2014
Tyi nghy 30/12/2014

TB dyng cu
If

PAO v.tai
truyen den

May mac thiet
hi

Nhh tire, v#t
kien trtic

ging

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

80.695.347.162 247.837.336.560
76.997.815.274 233.177.495.125

7.288.268.178
7.249.030.451

!I
g

572.557.249 336.393.509.149
611.865.287 318.036.206.137

* Gia tri con lai cua TSCD dung the chAp , cam co dam bao cac khoan vay tai ngay 31/12/2014: 413,5 tS/ dOng
* Nguyen gid TSCD dA khau hao het nhung van con sa dung tai ngay 30/09/2014: 108,7 tj, dtmg
* Cac thay d6i khac ye TSCD tau hlnh :Nang CS nha may to 3.200 TMN len 6.000TMN
6 . Thi san co dinh v8 hinh
Nguyen gia

Don vi tinh : VND

SO du 01/07/2014
Mua trong nam
Thanh 1y , nhucmg ban
S6 dir 31/12/2014
KhAu hao
SO du. 01/07/2014
1Chau hao trong nam
Thanh 1y , nhucmg ban
S6 dir 31/12/2014
Gia tri con lei Tscro vo hinh
SO du 01/07/2014
Tyi ngity 30/12/2014

PhAn men
may vi tfnh

Nhcin hien
hang h6a

1.4i the
thuung mai

Quyen sO dyng
dAt

COng

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

- Thuyet minh s6 lieu va giai trinh khdc theo yeu cAu cua ChuAn twc ke t6an s6 04"TSCD vo hinh "
7 . Chi phi XDCB da. dang

Don vi tinh : VND
31/12/2014

Cong trinh nang cap nha may tU 3.200TMN len 6.000TMN
Nha may till* din 22,6 Mw
C8ng

Trang 13

01/07/2014

251.546.284.237

28.100.474.970

202.040.264.487

4.426.667.844

453.586.548.724

32.527.142.814


8 . D4u to dai 114n khac

Dan vi tinh : VND
01/07/2014

31/12/2014
SO Ming
1.099.520

Diu tu c6 phieu GEC

Gia trii
14.341.575.000

1.099.520

14.341.575.000

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

Diu tu cho CTCP NCUD MD Thanh Thanh Cong
ging

Gift trj

2.980.451.165

3.406.877.165

Cho vay dai han : mua may cay , dan trong mia ,xe cho mia

9. Chi phi tra truirc dal han

Dcm vi tinh : VND
31/12/2014

Cong dung cu van phong
Cong dung cu nha may
Cac khoan phan b6 khac
Quyen sir dung drat thuc 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 then nhan s -tien Luang
Chi phi tra tram cho Trang trai Pi Dong
Tai san co dirth chuyen qua
CP me hlnh PCCC
Tu van qui hoach va phat trim \Tung nguyen lieu mia
CP lam ding ba

S6 luqng

mai

Chi phi mua &It TT.Pida

Chi phi mua dit 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

1 9.317.192

3.375.395.996

3.625.425.332

3.078.449.996

3.306.483.332

48.324.818

Chi phi cai too phong khach - ye sinh villa

18.003.875.436

Cong

10 . Vay va nq ng in han

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 Diu Tu va Phat Trien 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

38.180.124.998
35.000.000.000

+ Ngan hang Thucmg Mai c6 phin Dai Throng- CN Khanh Hes

50.000.000.000

+ Ngan hang TMCP Phucmg Doug - CN DaklAk
+ Ngan hang TMCP Ngoai thucmg Viet Nam -CN Gia Lai
+ Ngan hang TMCP Viet Nam Thinh Vuqng -TPHCM

Nq dai han d6n han tra
Ci:ing

Trang 14

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 . Thud vit cac khoan phai nap 'Ma lurk
Dcm vi tinh : VND
31/12/2014

01/07/2014
6.211.759.404

Thue GTGT
Thue thu nhap doanh nghiep
Thue thu nhap ca. nhan

589.936.748

5.397 9811 899

166.876.504

122.902.841

396.455.000

Cac loai thu khac

1.153.268.252

Cang

11.732.651.144

12 . Chi phi phai tra
Don vi tinh : VND
31/12/2014

01/07/2014
33.975.000

Chi phi QL van hanh ngan 18
Chi phi phai Ira khic
Chi phi thu mua cua ruing nghiep
Chi phi van chuyen dung
Chi phi kiem than

827.436.989

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

Chi phi lai vay

6.795.351.257

Cang

1.170.424.880
7.593.410.671

13 . Cac khoin phai tra, phai nop ngAn han khac
Don vi tinh : VND
31/12/2014
Kinh phi tong doan
Bao hiem xa he
Bao hiem Y to
Bap hiem that n ghiOP
Man ky guy , ky cucic ngan han
Cac khoin phai tra, phai nap khac

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

352.859.334

742.457.494

1.887.836.914

Cang

01/07/2014

2.609.160.022

14 . Cac khan va y va nq dai han
Dan vi tinh : VND
31/12/2014
346.648.743.151

Vay dai han
+ Ngan hang TMCP Cling Thuong Viet Nam - CN Gia Lai

01/07/2014
192.438.707.475

286.910.448.865
176.175.550.717

+ Ngan hang TMCP A Chau Viet Nam - CN Gia Lai
+ Ngan hang N8ng nghiep va Phat tridn NOng thon Viet Nam
+ Quy bao ve moi trutmg Viet Nam
+ Cong ty THNN MTV cho thue tai chinh ACB
Tr r : Vay dai han den han tra
Cang
Trang 15

6.126.111.000
8.710.000.000

9.570.000.000

44.902.183.286

6.693.156.758

20.157.007.048

16.720.000.000

326.491.736.103

175.718.707.475


15 . VOn chu so.
a. Tinh hinh Ong , giam ngutm von chu so. Min
Don vi tinh : VND
Vim dAu tu• ctia chu Th4ng du• von co Co ptueu quy
phAn
so hti-u

SO du. tai 01/07/2013

174.065.800.000

- Tang trong nam

215.932.960.000

(1.044.000)

Qujr dau tir phat
trie'n

QuST d r phong tai
chinh

ging

32.182.036.384

13.429.958.893

42.023.618.303

261.700.369.580

3.060.993.309

1.530.496.655

30.606.634.500

251.131.084.464

33.543.416.011

33.798.916.011

255.500.000

- Giam tong nam

Lcri nhuan sau thue
chum phan phOi

So dir tai 30/06/2014

389.998.760.000

(255.500.000)

(1.044.000)

35.243.029.693

14.960.455.548

39.086.836.792

479.032.538.033

SO du. tai 01/07/2014

389.998.760.000

(255.500.000)

(1.044.000)

35.243.029.693

14.960.455.548

39.086.836.792

479.032.538.033

1.261.457.782

630.728.891

12.567.395.596

14.459.699.150

25.029.838.197

25.028.794.197

26.624.394.191

468.463.442.986

116.881

- Tang trong nam

(1.044.000)

- Giam trong nam

SO dir tai 31/12/2014

389.998.760.000

(255.383.119)

36.504.487.475

Trang 16

15.591.184.439


b. Chi tiet von du to cda chu so• hen

Dan vi tinh : VND
31/12/2014
Van CP
thirting

tang Si

01/07/2014
Van gap lien
doanh

VOn gap dm nha ntrac

Tong so

389.998.760.000

389.998.760.000

COng

389.998.760.000

389.998.760.000

c. Cac giao dich ve von

cac chii

V6n gap cua c6 Tong
Phat hanh them CP

Von CP
thutmg

him va phan phOi co tu•c, lo•i nhu in
31/12/2014

VOn du tu cua chd sa hfru
Co tdc lqi nhuari da chia
d. CO phieu
SO ltrang c6 phieu da (Ring IcSiphat hanh
S6 Wang c6 phieu a ban ra cong cluing
+ phi& ph6 thong
SO luang co phieu dang luu hanh

+ Co phieu phO th6ng
e. Cac quy cua doanh nghib

Dan vi tinh : VND
01/07/2014

389.998.760.000

389.998.760.000

19.499.938.000

17.079.400

31/12/2014

01/07/2014

38.999.876

38.999.772

38.999.876

38.999.772

38.999.876

38.999.772

38.999.876

38.999.772

38.999.876

38.999.772

31/12/2014
36.504.487.475

Quy dau tu phat tri6n

Van gap lien
doanh

01/07/2014
35.243.029.693

14.960.455.548
15.591.184.439
Quy du phong tai chinh
g. Thu nhkp vi chi phi, lAi hokc to du•gc hach toan trip tiep vko VCSH theo quy dinh ciia eke char' myc ke toan cy the

VI . Thong tin bto sung cho cac khepan myc trinh bay trong Bao cao kkt qua twat ding kink doanh.
16 . Tong so doanh thu ban hang Ara cung cap dich vg

Dan vi filth : VND
Giai (loon tfr ngity 0110-2014 din ngly
31/12/2014

Doanh thu ban san pham dutmg
Doanh thu mat ri
Doanh thu dien
Doanh thu phan b6n
Doanh thu nuac khoang va cac SP khac
COng

Giai down tfr ugly 0110-2013 den ngly
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 giant trfr doanh thu

Dan vi tinh : VND
Giai down tn. ngly 0110-2014 din ugly
31/12/2014

Giai clop tfr ngly 0110-2013 den ngly
31/12/2013

644.571.429
Giam gia hang ban
COng

644.571.429

Trang 17


18 . Doanh thu than

Dan vi tinh : VND
Giai down tEr ngAy 0110-2014 din ngay
31/12/2014

69.245.891.447

69.245.891.447

Doanh thu than N4 hang ban va cung cap dich vu
ging
19 .Gia van hang ban

Giai don dr ngay 0110-2013 din ngAy
31/12/2013

94.865.886.088
94.865.886.088

Dcm vi tinh : VND

Gia On ban san phim dirCrng
Gia von mat ri
Gid von din
Gia von phan bOn
Gia von nu& khoarig va cac SP khac
gong

Giai (ban tfr ngay 0110-2014 din ngity
31/12/2014

Giai down tir ngay 0110-2013 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 dgng tai chinh

Don vi tfnh : VND
Giai (loan ter ngay 0110-2014 din ngay
31/12/2014

5.040.414.663
5.040.414.663

Lai tin giri ngan hang , tien cho vay
COng
21 . Chi phi tai chinh

Giai don tir ngity 0110-2013 din ngay
31/12/2013

5.624.844.877
5.624.844.877

Don vi tinh : VND
Giai (loan ngity 0110-2014 din ngity
31/12/2014

6.301.741.257
6.301.741.257

Lai tin vay
COng
22 . Chi phi ban hang

Giai down tir ngity 0110-2013 din ngay
31/12/2013

7.524.867.297
7.524.867.297

Dan vi tinh : VND
Giai dogn ter nay 0110-2014 den ngay
31/12/2014

245.264.468
34.900.564
438.899.616
822.257.926
1.541.322.574

Chi phi nhan vial
Chi phi d6 dung, vat liOu
Chi phi khau hao TSCD, dich vu mua ngoai

Chi phi bang lien khac
COng
23 . Chi phi quan Iji doanh ngh4

Giai down tir ngAy 0110-2013 din ngay
31/12/2013

425.154.252
93.685.376
269.811.172
750.517.900
1.539.168.700
Don A tinh : VND

Chi phi nhan vien
Chi phi do dung, vat liOu
Chi phi khau hao tai san c6 Binh
Chi phi dich viii mua ngoai
Chi phi bang tien khic
COng
Trang 18

Giai down tk ngay 0110-2014 den ngay
31/12/2014

Giai don tir ngay 0110-2013 den ngity
31/12/2013

2.441.764.734
390.511.579

401.366.345
485.401.286
2.547.025.161
6.266.069.105

3.224.317.105
489.789.126
376.234.925
459.320.700
3.163.047.860
7.712.709.716


24 . Chi phi thud thu nhap doanh nghiep va nhuan sau thud

Dcm vi tinh : VND
Giai dap tk ngay 0110-2013 din ngay
31/12/2013

Giai don tit ngay 0110-2014 din ugh),
31/12/2014

(1.110.882.094)
(4.023.199.167)

4.262.651.770

Lqi nhuan ke toan truac thud

4.660.162.797

Tong thu nhap chju thud
Thud thu nhap doanh nghiep phai nOp
Lqi nhuan sau thud thu nhap doanh nghiep

91.745.286

1.025.235.815

(1.202.627.380)

3.237.415.955

VII . Thong tin ve cac ben co lien quan

Dcm vi tinh : VND
Giai (Than hY nghy 0110-2014 din ngay
31/12/2014

Cac del tac lien quan gom c6 :
Cong ty c6 plan Mia thromg TTC Tay Ninh
598.313.380

+ Ban hang h6a NIA djch vu

10.000.000.000

+ Giao djch vay vim
+ Giao dich tra lai

206.666.667

Cling ty CP throng Ninh 116a
4.400.000.000

+ Giao dich chi tra c6 tic
Cling ty CP Burring Bien H6a
+ Giao djch chi tra c6 tirc

2.023.098.000

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