Báo cáo tài chính quý 2 năm 2015 - Công ty Cổ phần Nước giải khát Chương Dương

.. »

~

,i'

TONG

-.
CONG

BO

CONG THUONG
"

"

TV CP BIA RUQU NGK SAI GON

CONG TV CP NGK CHUONG DUONG
£l1c : 606
Van Ki~l-Qu~n 1-Tp HeM
Tel: 38367518 - 38368747 IFax: 38.367.176
Ma 56 thue: 03-00584564

vs

BAO CAO TAl CHINH
QUI 212015
-

Bang can d6i ke toan
Ket qua kinh doanh
Luu chuyen tien t~
Thuyet minh bao cao tai chfnh

Mau
Mau
Mau
Mau

56
56
56
56

B01 a-ON
B02a-ON
B03a-ON
BOga-ON


J

M§u

TONG CTY CP BIA RlJOU NGK SAI GON

s8 B 01-DN

(Ban hanh theo IT200/2014/IT-BTC

Dan vi: CONG TY CP NGK CHlJONG DUONG

ngay 22/12/2014 cua B(I Tai Chinh

Dia chi: 606 VO Van Kiet, P.cfru Kho, 0.1

BANG CAN DOl KE ToAN
T~i ngay 30 thang 06 nam 2015
Dan vi tinh: d6ng
TA1sAN

Ms

Thuyet
minh

30/06/2015

1

2

3

4

AJ. TAl sAN NGAN H~
(100

100

0110112015

181.866.570.916

5
222.361.079.494

12.563.160.576
12.563.160.576

12.222.297.565
12.222.297.565

= 110 + 120 + 130 + 140 + 150)

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

110

l.Ti6n

111

2.Cac khoan nrong dirong ti6n

112

II. BAu to' tai chinh ng~n han

120

1. Chung khoan kinh doanh

121

2. DI! phong giarn gia chirng khoan kinh doanh (*)

122

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

123

ID. Cac khoan phai thu ng~n han

130

-

-

-

80.000.000.000

105.000.000.000

105.000.000.000
85.641.655.691
83.820.849.420

1. Phai thu ngan han cua khach hang

131

80.000.000.000
47.325.113.625
43.119.998.939

2. Tra tnroc cho ngiroi ban ngan han

132

698.931.983

180.955.457

3. Phai thu n9i b9 ngan han

133

4. Phai thu theo tiSn d9 kS hoach hop d6ng xay dung

134

5. Phai thu v6 cho yay ngan han

135

6. Phai thu ngan han khac

136

7. DI! phong phai thu ng~n han kh6 doi (*)

137

5.256.400.217
(1.994.393.627)

139

244.176.113

3.390.068.328
(1.994.393.627)
244.176.113

IV. Hang tan kho

140

1. Hang t6n kho

141

38.196.826.999

38.196.826.999

15.357.863.396
15.357.863.396

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

149

V. Hi san ngan han khac

150

3.781.469.716
1.694.503.768
734.102.727
1.352.863.221

4.139.262.842
2.735.202.503

8. Hi san thieu cho

xu Iy

1. Chi phi tra tnroc ngifu han

151

2. ThuS GTGT diroc khau tnr

152

3. ThuS va cac khoan phai thu NM mroc

153

4. Giao dich mua ban lai trai phieu chinh phu

154

3. Hi san ngan han khac

sAN DAI H~
(200 = 210 + 220 + 240 + 250 + 260)
B/. TAl

155
200

I. Cac khoan phai thu dai han

210

1. Phai thu dai han cua khach hang

211

2. Tra truce cho nguoi ban dai han

212

3. V6n kinh doanh 6 don vi tnrc thuoc

213

4. Phai thu n9i b9 dai han

214

5. Phai thu v6 cho yay dai han

215

6. Phai thu dai han khac

216

7. DI! phong phai thu dai han kh6 doi (*)
II. Hi san

e8 dinh

1. Hi san c6 dinh htru hinh

1.404.060.339

64.619.258.041

71.364.481.119

-

-

219
220

36.745.023.758

37.833.427.364

221

15.244.592.457

16.247.159.711
Trang 1


••

"

It

oJ

- Nguyen gia

222

62.310.360.567

- Gia tri hao mon lily k~ (*)

223

(47.065.768.110)

2. Hi san c6 dinh thue tai chinh

225

- Gia tri hao mon lily k~ (*)

226
227

21.500.431.301

- Nguyen gia

228

22.378.109.926

- Gia tri hao mon lily k~ (*)

229

3. Hi san c6 dinh vo hinh

(877.678.625)

- Nguyen gia

231

- Gia tri hao mon lily k~ (*)

232

IV. Tai san dO-dang dai han

240

1. Chi phi san xuat, kinh doanh d6' dang dai han

241

2. Chi phi xay dung co ban do dang

242

V. I>ftu nr tili chinh dai han

-

250

L D~u nr vao cong ty con

251

2. D~u nr vao cong ty lien k~t, lien doanh

252

3. D~u nr gap v6n vao don vi khac

253

4. DI! phong d~u nr tai chinh dai han (*)

254

5. D~u nr nam gift d~n ngay dao han

255

VI. Tili san dili han khac

260

21.586.267.653
22.364.024.426
(777.756.773)

-

-

230

1lI. BAt dQng san dftu tir

-

-

224

- Nguyen gia

61.630.917.052
(45.383.757.341 )

5.898.280.532

5.880.667.986

5.898.280.532
6.500.000.000

5.880.667.986
6.500.000.000

6.500.000.000

6.500.000.000

21.150.385.769
12.900.201.259
222.212.867

1. Chi phi tra tnroc dai han

261

2. Hi san thue thu nhap hoan lai

262

15.475.953.751
9.246.980.147
222.212.867

3. Thi~t bi v~t nr, phu tung thay th~ dai han

263

6.006.760.737

8.027.971.643

4. Hi san dai han khac

268

246.485.828.957

293.725.560.613

TONG C(>NG TAl SAN (270= 100 + 200)

270

Ms

Thuyet
minh

30/06/2015

0110112015

1

2

3

4

5

C/o NQ pllAI TRA (300= 310 + 330 )

300

65.617.074.581

103.015.507.870

310

102.395.507.870
56.442.453.351

NGUONVON

I. N(}'ngin han
1. Phai tra nguoi ban ng~ han

311

2. Nguuoi mua tra ti6n tnroc ng~n han

312

3. Thu~ va cac khoan phai nQP Nha nuoc

313

64.997.074.581
30.995.612.359
288.039.917
46.450.000

4. Phai tra ngiroi lao dQng

314

6.728.106.177

1.667.605.984
10.039.524.312

5. Chi phi phai tra ngan han

315

20.945.133.030

27.891.768.294

6. Phai tra nQi bQ ngan han

316

7. Phai tra theo ti~n dQ k~ hoach hQ'Pd6ng xay dung

317

5.423.715.696

2.605.881.140

8. Doanh thu chua thirc hi~n ngan han

318

9. Phai tra ngan han khac

319

10. Vay va no thue tai chinh ngan han

320

11. DI! phong phai tra ngan han

321

12. Quy khen thuong, phuc 19i

322

13. Quy binh 6n gia

323

14. Giao dich mua ban lai trai phieu chinh phu

324

II. NQ'dili han

330

1. Phai tra ngiroi ban dai han

331

2. Ngiroi mua tra ti6n tnroc dai han

332

120.221.399

-

-

570.017.402

3.628.053.390

620.000.000

620.000.000

Trang 2


J

3 . Chi phi phai tra dai han

333

4 . Phai tra nQi bQ v~ v6n kinh doanh

334

5. Phai tra nQi bQ dai han

335

6. Doanh thu chira thirc hien dai han

336

7. Phai tra dai han khac

337

8. Yay va no thue tai chinh dai han

338

9. Trai phieu chuyen d6i

339

10. C6 phieu

Uti

620.000.000

620.000.000

400

180.868.754.376

190.710.052.743

410

180.868.754.376
85.000.000.000

190.710.052.743
85.000.000.000

340

dili

11. Thu~ TNDN how lai phai tra

341

12. DI! phong phai tra dai han

342

13 . Quy phat tri€n khoa hQCva cong nghe

343

D/. YON

cau so HUu (400= 410 + 430)

I. V6n chit sO' hii'u

411

1. Y6n g6p cua chu sa htru
- C6 phieu ph6 thong c6 quyen bieu quyet

411a

- C6 phieu

411b

Uti

dili

2, Thang dir v6n c6 phan

412

3. Quyen chon chuyen d6i trai phieu

413

4. Y6n khac cua chu sa hiiu

414

5. C6 phieu quy (*)

415

6. Chenh lech danh gia lai tai san

416

7. Chenh l~ch tY gia h6i doai

417

8. Quy dAunr phat trien

418

9. Quy h6 tro sip xep doanh nghiep

419

10. Quy khac thuoc v6n chu sa hiiu

420

11. LQ"inhuan sau thue chira phan phoi

-

(347.276.838)

(347.276.838)

-

92.493.105.581

85.493.818.878

-

-

421

- LNST chira phan ph6i lily k~ d~n cu6i ky mroc

421a

- LNST chira phan ph6i ky nay

421b

12. Nguon v6n dAunr XDCB

422

II. Ngu6n kinh phi va quy khac

430

1. Nguon kinh phi

431

2. Nguon kinh phi dil hinh thanh TSCf)

432

TONG CQNG NGUON VON (440= 300 + 400)

440

3.722.925.633

4.342.022.804
16.221.487.899

-

246.485.828.957

-

293.725.560.613

Ldp, ngay 16 thdng 07 ndm 2015

Nguiri lljp bi€u

Nguyen Thi Thu Thu)'

Ki todn trullng

Nguyen Ki~n Quoc

Trang 3


TONG CTY

CP BIA RVOU

M§u

NGK sAI GON

Dia chi: 606

vo Van Kiet,

s6 B 02-DN

(Ban hanh theo TT200/2014/TT-BTC

Dan vi: CONG TY CP NGK CHVONG DVONG

ngay 22/12/2014 cua B¢

p.du Kho, 0.1

Tat Chinh

BAo cAo KET QUA HO';'T DQNG KINH DOANH
Qui 2/2015
Dan vi tinh: d6ng

CHiTiEU

1
l.Doanh thu ban hang va cung cap djch vI}

Luy k~ tir dAu nam

MS

2
01

Qui 2/ 2015

Qui 2/ 2014

Nam 2015

Nam 2014

4

5

6

7

80.326.594.893

90.357.290.070

153.759.039.611

174.468.020.891
\

2.Cac khoan giam trir doanh thu

02

4.397.043.439

3.Doanh thu thu§n v~ ban hang va cung dp
djch VI}(10=01-02)

10

75.929.551.454

11

50.960.675.772

4. Gia vBn hang ban

2.988:'852.806
87.368.437.264
63.546.970.429

5.962.046.799
147.796.992.812

4.669.493.838
169.798.527.053

100.846.564.199

120.331.104.859

46.950.428.613

49.467.422.194

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

20

24.968.875.682

6. Doanh thu hoat dQng tai chinh

21

2.697.709.072

4.441.397.074

5.468.531.463

7.189.350.187

7. Chi phi tai chinh

22

69.106.139

296.781.877

95.528.577

338.226.154

23

37.777.778

286.888.889

37.777.778

321.888.889

25

16.451. 794.678

14.819.641.588

26

8.469.385.745

6.725.115.912

30

2.676.298.192

6.421.324.532

II. Thu nh~p khac

31

297.763.413

12. Chi phi khac

32

70.914.473

Trang 1'16:Chi phi liii Yay
8. Chi phi ban hang
9. Chi phi quan Iy doanh nghi~p
10.LQi nhu~n thuan tir HDKD {30=20+(2122)-(25+26H

23.821.466.835

22.473.593
2.201

33.697.376.005

27.563.326.297

16.288.092.574

16.743.704.340

2.337.962.920

12.011.515.590

2.470.561.384

56.857.390

337.516.263

1.349.638.029
(1.292.780.639)

13. LVi nhu~n khac (40 = 31 - 32)
14. Tong IVi nhu~n ke toan trutrc thue
(50=30+40)

40

226.848.940

22.471.392

2.133.045.121

50

2.903.147.132

6.443.795.924

4.471.008.041

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

51

115.461.659

1.417.635.104

748.082.408

16. Chi phi thuS thu nh~p hoan Itti

52

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

60

2.787.685.473

5.026.160.820

3.722.925.633

18. Liii co' ban tren c6 phiSu
19. Liii suy giam tren c6 phiSu

L~p bi~u

Nguyen Thi Thu Thuy

10.718.734.951
2.675.808.803

8.042.926.148

70

329

593

439

949

71

329

593

439

949

K~ toan truong

Nguyen Ki~n Quoc

Trang 1

.•.

TONG

cry

")III

.'1'

,

M~u

CP BIA RlJQU NGK SAI GON

Dan vi: CONG TY CP NGK cHVdNG

DUdNG

s6 200/2014/TT-BTC

ngay 22/12/2014 cua B9 Tai Chinh)

Dia chi: 606 VO Van Kiet, p.du Kho, O.l

BAo cAo

sa B 03 -DN

(Ban hanh theo thong tu

.

.

LUU CHUYEN TIEN TE GIUA NIEN DO
(Theo phuong phap gian tiep)

Qui 2/2015
Don vi tinh : Dong
Ms

CHiTlEU

2

1

Thuy~t
minh
3

Qui 2/2015

Liiy k~ tir dAu nlim

3

4

I-L\I1I chuy~n ti~n tir hoat dQng kinh doanh
01

I.Loi nhu{in trll"uc thu€
2.DiJu chinh cho cae khoiin

2.903.147.132

4.471.008.041

-

1.781.932.621

- Khau hao TSCD va BDSDT

02

897.694.012

- Cac khoan du phong

03

-

-

-

(2.697.709.072)

(5.468.531.463)

06

37.777.778

37.777.778

08

1.140.909.850

822.186.977

- Tang, giam cac khoan phai thu

09

(15.781.059.242)

(37.633.636.457)

- Tang, giam hang t6n kho

10

17.366.942.862

20.198.039.027

TNND phai nop)

11

(16.656.352.803)

(20.932.771.553)

- Tang, giam chi phi tra tnroc

12

(2.079.943.078)

(4.693.919.847)

- Tang, giam chirng khoan kinh doanh

13

-

-

- Tien liii vay dii tra

14

(37.777.778)

(37.777.778)

- ThUl~TNDN dii nop

15

(55.520.474)

(55.520.474)

- Tien thu khac tlr heat dong kinh doanh

16

167.474.800

- Tien chi khac cho hoat dong kinh doanh

17

(1.692.984.993)

Luu chuyin tiJn tir hO(lt apng kinh doanh

20

- Lai, 16 nr hoat dong d~u nr

05

- Chi phi liii vay
apng

(16.509.115.910)

493.600.452
(3.058.615.988)
(18.875.141.937)

-

II. L\I1I chuy~n ti~n tir hoat dQng dAu to'
1. Tien chi de mua sam, xay dung TSCD va cac tai san dai han khac

21

(274.647.151)

(679.443.515)

khac

22

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

23

-

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

24

25.000.000.000

25.000.000.000

7. Tien thu liii cho vay, c6 nrc va loi nhuan dtroc chia

27

2.697.709.072

5.468.531.463

Luu chuyin tiJn thuiln tir hO(lt apng ailu ttr

30

27.423.061.921

29.789.087.948

-

-

34

(8.000.000.000)

(8.000.000.000)

36

(2.573.083.000)

(2.573.083.000)

40

(10.573.083.000)

(10.573.083.000)

III. L\I1I chuyen ti~n tir hoat dQng tai chinh
4. Tien tra no g5c vay
6. c6 nrc, loi nhuan dii tra cho chu
LU"U

chuyen tiin thudn

tu hoat

sa htru

dong tai chinh

LO'u chuyen ti~n thuAn trong ky (50=20+30+40)

50

340.863.011

340.863.011

Ti~n va turrng duong ti~n dAu ky

60

12.222.297.565

12.222.297.565

Ti~n va tU'O'Ogduong ti~n cuBi ky (70 = 50 + 60 + 61 )

70

12.563.160.576

12.563.160.576

Ngu'iri I~p bi~u

Nguyen Thj Thu Thu}'

K~ toan tnro-ng

~
Nguyen Kien Quae


J

Miu

D
(Ban hanh theo thong tu

Dia chi: 606 VO Van Kiet, P.cfru Kho, 0.1

sA B09 -DN
s6 200/2014/TT-BTC

ngay 22/12/2014 cua Bi) Tai Chinh)

THUYET MINH

BAo cAo

Qui 2/2015

TAl CHiNH

I. D~c di~m ho~t d{)ng cua doanh nghi~p :
1. Hinh tlnrc sa htru v6n

Cong ty e6 phAn

2. Linh vue kinh doanh

Theo gi~y chirng nhan DKKD s6 4103002362 do Sa KH&DT e~p ngay 02/06/2004
dang kY thay d6i IAn8 ngay 17/06/2015

3. Nganh nghe kinh doanh

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

nganh san xuat d6 uong, Kinh doanh nha. Moi gioi bM dQng san
4. Di;iedi~m hoat dQng cua doanh nghiep trong nam tai ehinh e6 anh huang d~n bao cao tai ehinh .
II.
1.

Ky k~ toan, don vi ti~n t~ sir dung
K Y k~ toan nam bilt dAu tir 0110 1

trong k~ toan :
k~t thuc vao ngay

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

3 1112 hang nam

D6ng Viet Nam

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

K~ toan Vi~t Nam

2. Tuyen b6 v~ vi~e tuan thu Chuan mire k~ tom va eh~ dQ k~ toan : tuan thu theo cac chuan muc k~ toan Vi~t Nam va eh~ dQ
k~ toan hi~n hanh
IV. Cac chinh sach k~ toan ap dung
1. Nguyen tile ghi nh~n cac khoan tien va cac khoan nrong duong ti~n: theo chuan mire k~ toan
Ti~n va cac khoan nrong duong ti~n bao g6m tien mi;ittai quy, ti~n gui khong k:Yhan hoi;ie ngan han, cac khoan dAu nr e6 tinh
thanh khoan eao dS dang chuyen d6i thanh ti~n voi s6 ti~n e6 th~ xac dinh r5 rang va it chiu rui ro lien quan d~n viec thay d6i gia tri,
Phuong phap chuyen d6i cac d6ng ti~n khac ra d6ng ti~n su dung trong k~ toano
Ti gia ban ra cua ngan hang dang giao dich voi cong ty theo thai di~m
2. Nguyen tile ghi nhan hang t6n kho:
- Nguyen tile ghi nhan hang t6n kho

V~t nr gom gia mua, CP v~n chuyen b6e xep, thue nhap khan (neu e6), thanh pham

g6m chi phi nguyen v~t li~u true tiep, chi phi lao dQng tnrc tiep 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 l~p du phong giam gia hang t6n kho:

ieo d6, Cong ty diroc phep trich l~p

DI! phong giam gia hang t6n kho 16i thai, hong, kern pham eh~t trong tnrong hop gia tri thuc t~ cua hang t6n kho eao hon gia thi
tnrong tai thai di~m k~t thuc nien dQ k~ toan
3. Nguyen tile ghi nhan va khan hao TSCD va b~t dQng san dAu tu:
- Nguyen tile ghi nhan TSCD (hffu hinh, vo hinh, thue tai ehinh) : Theo nguyen gia tnr gia tri hao mon lily k~
- Phuong phap khau hao TSCD hfru hinh, TSCD vo hinh:

Kh~u hao theo dirong thing

4. Nguyen tile ghi nhan va khau hao b~t dQng san dAu tu: Khong e6
- Nguyen tile ghi nhan b~t dQng san dAu tu: Khong
- Phuong phap kh~u hao b~t dQng san dAu tu: khong
5. Nguyen tile ghi nhan cac khoan dAu nr tai ehinh:
- Cac khoan dAunr vao cong ty con, cong ty lien k~t, v6n g6p vao co sa KD d6ng kiem soat:
- Cac khoan dAutu chirng khoan ngan han
- Cac khoan dAunr ngiln han, dai han khac: dAu nr g6p v6n
- Phuong phap l~p dir phong giam gia dAu nr ngan han, dai han: Theo qui dinh hien hanh
6. Nguyen tile ghi nhan va v6n hoa cac khoan chi phi di vay :
- Nguyen tile ghi nhan chi phi di vay: chtra e6
- TY I~ v6n hoa duoc su dung d~ xac dinh chi phi di vay duoc v6n hoa trong ky
7. Nguyen tile ghi nhan va v6n hoa cac khoan chi phi khac:

+ Chi phi tra tnroc dai han cua Cong ty phan anh gia tri cua bao bi, ehai ket, cong cu dung cu cho phan b6.
BCTC Qui 2-2015 (TT200)fTM(l)


+ Chi phi khac

- Phuong phap phan b6 chi phi tra tnroc

Phan b6 theo duong thing

- Plurong phap va thai gian phan b6 19i th~ thuong mai:

Khong c6

8. Nguyen tic ghi nhan chi phi phai tra : Ti~n thue dfrt, ti~n dien, chi phi marketing, chi phi h6 tro ban hang.
Co

sa d~ xac nhan nhirng khoan

phai tra la hop d6ng, Kwh thirc t~ sir dung, theo k~ hoach nam

9. Nguyen tic va phuong phap ghi nhan cac khoan du phong phai tra : Theo k~ hoach, hop d6ng

sa hau
- Nguyen tic ghi nhan v6n dAu nr chu sa htru, thang du v6n c6 phan, v6n khac
+ V6n dAu nr cua chu sa hfru : Ghi nh~ theo v6n thirc g6p cua chu sa htru

10. Nguyen tic ghi nhan v6n chu

cua chu

sa httu

:

- Nguyen tic ghi nhan chenh lech danh gia lai tai san : Chua danh gia lai

- Nguyen tic ghi nhan chenh l~ch 15'gia : Chenh lech 15'gia h6i doai phan anh tren Bang CBKT la CL 15'gia phat sinh
theo nrng thoi di~m 15'gia binh quan lien ngan hang
- Nguyen tic ghi nhan 19i nhuan chira phan ph6i : Sau khi tnr chi phi thue TNDN hien hanh
11. Nguyen tic va phirong ghi nhan doanh thu: Theo chuan mire s6 14
- Doanh thu ban hang: Ba d6ng thai thoa man tfrt ca 05 di~u kien sau

+ DN da chuyen giao phan lon rui ro va 19i ich gin li~n voi quyen
+ DN khong con nam gift quyen quan ly hang h6a nhir ngiroi

sa htru san pham

sa huu

cho ngiroi mua

hang h6a hoac quyen kiem soat hang h6a

+ Doanh thu duoc xac dinh nrong d6i chic chin
+ DN da thu duoc hoac se thu duoc 19i ich kinh t~ tir giao dich ban hang
+ Xac dinh diroc chi phi lien quan d~n giao dich ban hang
- Doanh thu cung cfrp dich vu :
- Doanh thu hoat dQng tai chinh : Ba tuan thu dAy du 02 di~u kien sau

+ C6 kha nang thu duoc 19i ich kinh t~ ill giao dich d6
+ Doanh thu duoc xac dinh nrong d6i chic chin
- Doanh thu hop d6ng xay dung
12. Nguyen tic va phtrong phap ghi nhan chi phi tai chinh .

+ Chi phi tai chinh ghi trong bao cao KQKD la t6ng chi phi tai chinh phat sinh .
l3. Nguyen tic va phuong phap ghi nhan chi phi thue TNDN hien hanh, chi phi thue thu nh~p hoan lai .

+ Chi phi thue TNDN hien hanh duoc xac dinh theo

ta khai thue TNDN

quy

- Nguyen tic ghi nhan chi phi hop d6ng xay dung: chira co
14. Cac nghiep vu du phong rui ro h6i doai
15. Cac nguyen tic va phuong phap k~ toan khac
V. ThOng tin b6 sung cho cac khoan muc trlnh bay trong Bang can d6i k~ toan
BVT: B6ng
01. Ti~n

*

Ti~n mat

*
*

Ti~n gui ngan hang

Cu6i qui

DAu nam

146.160.600

114.009.341

12.416.999.976

12.lO8.288.224

12.563.160.576

12.222.297.565

Ti~n dang chuyen
CQng

02. Cac khoan dAu tu· tai chinh

Cu6i qui

DAu nam

- BAu nr nam gift d~n ngay dao han

* Ti~n goi c6 icy han ( ngan

han )
CQng

80.000.000.000

105.000.000.000

80.000.000.000

105.000.000.000

BCTC Qui 2-2015 (TT200)!rM(1)


•• '"

"s'

J

B§u nam

Cu8i qui

03. Phai thu cua khlieh hang:
- Phai thu cua khach bang ngiin han

* Cac khoan

phai thu cua KH chiem tir 10% tren

tbng s6 phai thu

29.860.611.860

53.200.562.486

- H~ thong Sieu thi Metro Cash & Carry

20.111.329.203

32.641.267.406

9.749.282.657

- Cong ty TNHH TM& DV Vinh phat

20.559.295.080

- Nhfr Quang Hi~u

* Cac khach

hang phai thu khac
C{)ng

Phai thu v~ eb phan hoa

*

PMi thu ngiroi lao d(ing

*
*

Ky circc, ky quy

30.620.286.934

43.119.998.939

83.820.849.420
B§u nam

Cu8i qui

04. Phai thu khac

*
*

13.259.387.079

Phai thu v~ eb rue va loi nhuan dircc ehia

Phai thu khac
C{)ng

353.847.247

347.807.106

31.000.000

31.000.000

4.871.552.970

3.011.261.222

5.256.400.217

3.390.068.328
B§u nam

Cu8i qui

05. Tai san thi~u cho' xu Iy

* Hang t6n kho
* Hi san e6 dinh
>I<

Hi san khac
C{)ng

244.176.113

244.176.113

244.176.113

244.176.113

06. Nil xftu
07. Hang t6n kho

B§u nam

Cu8i qui

- Hang mua dang di duong

1.043.703.801

- Nguyen Ii~u, v~t Ii~u
- Cong cu, dung cu

11.829.785.812

10.740.555.589

90.543.776

148.214.429

26.276.497.411

3.425.389.577

38.196.826.999

15.357.863.396

- Chi phi san xuftt kinh doanh do dang
- Thanh pham
- Hang gui di ban
C{)ng

BCTC Qui 2-2015 (TT200)rrM(I)


•• ;,

".I'

08. Tal san do' dang dai han :
09. Tang, giam tai san c6 dinh hnu hlnh:

Khoan muc

Nha cira, v~t ki~n

true

May moc, thi~t b]

Phuong ti~n
VItai Tr/d§n

Thi~t b] d/c\l
quan Iy

TAng cQng

Nguyen gia TSCD hfru hlnh
S6 du d~u nam
- Mua trong qui

4.971.522.382

45.598.725.985

61.796.364

617.647.151

10.562.500.685

498.168.000

61.630.917.052
679.443.515

-

- D~u nr XDCB hoan thanh
- Tang khac

- Chuyen sang BDS d~u nr
- Thanh ly, nhuong ban
- Giam khac
S6 dir cuoi nam

5.033.318.746

46.216.373.136

10.562.500.685

498.168.000

62.310.360.567

-

Gia tr] hao mon kiiy k~
S6 du dau nam
- KhAu hao trong qui

3.407.162.560

37.766.303.500

3.891.385.234

318.906.047

45.383.757.341

150.400.177

920.652.305

587.491.404

23.466.883

1.682.010.769

-

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

-

-

-

-

-

- Giam khac
S6 du cu6i nam

3.557.562.737

38.686.955.805

4.478.876.638

342.372.930

47.065.768.110

-

Gia tr] con I~i
- Tai ngay d~u nam

1.564.359.822

7.832.422.485

6.671.115.451

179.261.953

16.247.159.711

- Tai ngay cu6i nam

1.475.756.009

7.529.417.331

6.083.624.047

155.795.070

15.244.592.457

BCTC Qui 2-2015 (TT200)trM(2)

J

•

10. Tang, giam tai san co djnh vo hlnh:

Khoan muc

Quy~n

St!'

dung

etAt

Ban quyen,
quy~n sang
ch~

Nhan hi~u hang
hoa

Ph§n m~m may vi
tinh

TSCDvo
hlnh khac

Tang cQng

Nguyen gia TSCD vo hlnh
S6 du d~u nam

-

21.077.917.500

1.182.106.926

104.000.000

- Mua trong nam

22.364.024.426

14.085.500

14.085.500

- Tang khac

-

- Thanh 1y, nhuong ban

-

S6 dir cu6i nam

-

21.077.917.500

1.196.192.426

104.000.000

22.378.109.926

-

Gia tr] hao mon kiiy k~

-

S6 dir d~u nam
- Khdu hao trong qui

23.833.335
6.499.998

-

753.923.438

777.756.773

93.421.854

99.921.852

-

- Thanh ly, nhuong ban
- Giarn khac

-

S6 du cu6i nam

30.333.333

847.345.292

877.678.625

-

Gia tr] con I~i
- Tai ngay d~u nam

21.077.917.500

80.166.665

428.183.488

21.586.267.653

- Tai ngay cu6i nam

21.077.917.500

73.666.667

348.847.134

21.500.431.301

Thuyet minh s6 li~u va giai trlnh khac theo yeu cdu cua Chuan

IDVC

k€ toan s6 04 "TSCD va hlnh"

11. Tang, giam tai san c&djnh thue tili chlnh:
12. Tang, giam BDS et§u to'

BCTC Qui 2-2015 (TI200)rrM(3)


J

DAu nam

Cu6i qui

13. Chi phi tra trurrc

- NgAn han

* Bao bi
* Cong cu dung

cu

C{)ng

1.694.503.768

2.735.202.503

1.694.503.768

2.735.202.503

14. Hi san khac
15. Yay va nQ' thue tai chinh

DAu nam

Cu6i qui

16. Phai tra nguoi ban
- Cac khoan phai tra nguoi ban ngAn han

*

KH chiem tir 10% tren tbng s6 phai tra

20.813 .321.878

26.916.728.662

15.855.746.878

26.916.728.662

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

* Cac khoan

4.957.575.000

phai tra nha cung cAp diroi 10% tren tbng s6 phai tra

C{)ng
17. Thu@ va cac khoan phai n{)p Nha nurrc
- Thu~ GTGT

DAu nam

29.525.724.689

30.995.612.359

56.442.453.351

se phai

n{)p

s6 dA n{)p

Cu6i qui
(53.162)

1.609.095.297

3.928.784.705

5.537.933.164

1.609.148.459

3.595.102.177

5.204.250.636

(53.162)

333.682.528

333.682.528

(51.037.906)

148.887.533

98.442.043

(592.416)

748.082.408

55.520.474

(660.407.337)
(646.987.506)
(691.810.306)

~ Thui GTGT hang noi dia

+ Thui GTGT hang nhdp khdu
- Thu~ xuat, nhap khau
- Thu~ TNDN-

10.182.290.481

(1.352.969.271)

(53.162)

ca nhan

55.207.525

547.238.382

1.249.433.413

+ Trang do : Thui thu nhdp eel nhdn

55.207.525

392.355.052

1.139.372.883

+ Thui thu nhdp khdu trit 10%

71.624.530

71.624.530

+ Thui TNCN ddu tu v6n 5%

83.258.800

38.436.000

44.822.800

11.387.600

13.010.400

1.627.200

- Thu~ thu nhap

- Thu~ tai nguyen

3.250.000

- Thu~ nha dM va ti~n thue d~t
- Thu~ Mon bai
- Cac khoan phi, I~ phi va cac khoan phai n9P khac

C{)ng
18. Chi phi phai tra

263.545.645

- Chi phi thu laG HDQT, BKS. (TK 3351)
- Trich truce ti~n thue d~t ... (TK 3351)
- Trich tnroc chi phi thue d~t KCN My Pluroc (TK 3351)
- Trich truce phi BVMT, chi phi khac ... (TK 3351)
- Trich tnroc chi phi h6 tro ban hang
- Trich tnroc chi phi marketing
treo ti~n di~n Cong ty Tin Thanh su dung ( Lo hoi )

C{)ng

6.000.000

70.912.540

70.912.540

11.100.514.896

12.670.473.762

5.077.796.956

xu Iy (TK

3381 )

(1.3.06.413.221)

DAu nam
9.696.889.788

55.000.000
(337.867.662)
2.469.032.000

2.092.304.000

193.458.282

961.292.591

11.335.136.488

11.392.173.380

2.157.670.096

3.758.397.585

(5.093.130)

Cu6i qui

- NgAn han
Hi san thira cho

6.000.000

20.945.133.030

19. Phai tra khac

*
*

5.639.221.728

Cu6i qui

- Trich tnroc chi phi b6c xep, van chuyen ... (TK 3351)

- T~

5.639.221.728

(9.289.050)
27.891.768.294

DAu nam

5.423.715.696

2.605.881.140

8.868.816

264.198.427

Kinh phi cong doan ( TK 3382 )

125.261.000

Bao hiem xii hQi (TK 3383)

105.454.468

27.363.900

9.477.331

9.054.331

627.541.200

2.013.382.000

*
*

Bao hiem y t~ (TK 3384 )

*

Bao hiem th~t nghiep ( TK 3386 )

*
*

Nhan kY quy, kY cuoc ngan han (344)

ce tire phai tra (TK

33883 )

4.443.516.250

234.487.250
BCTC Qui 2-2015 (TT200)ffM(4)


oJ

103.596.631

+ Cac khoan phai tra, phai ni)p khac

* Thu tiJn fJ6 Van Dien (TK 33881)
* Baa bi la TS thidu cha xu If; dil thu

57.395.232

8.000.000
h6i duac (TK 33881)

309.000

309.000

* ru« phat
* Tam treo

huy hail don (TK 33886)

10.620.000

8.040.000

tiJn hoan thui TNCN,BHXH, khac .... (TK 33881)

25.446.232

25.446.232

* Tam treo

tiJn hoan thue TNCN T412015

* Tam treo

cong no kit

* Tam treo

tiJn ban h6 sa mai thdu

va chai

467.199

(DNTN Thu Hong )

55.154.200

20.000.000

3.600.000

3.600.000

Cu8i qui

- Dsi han

* Nhan Icy quy, Icy cuoc ng~n han
* Cac khoan phai tra, phai ni)p khac
CQng

B§u nam

620.000.000

620.000.000

620.000.000

620.000.000

20. Doanh thu chua thuc hi~n
21. Trai phi~u phat hanh
22. C6 phi~u

U'U

diii phan loai Is nQ'phai tra

23. Dt,r phong phai tra
24. Tai san thu~ thu nh~p hoan I~i & Thu~ thu nMp hoan lai phai n

* ThUl~sufrt thue

TNDN sir dung

dS xac

Cu8i qui

dinh gia tri TS thue TNDN hoan lai

* Titi san thu€ thu nll~p hoiin lfJi
Tai san thui thu nhdp hoiin lai lien quan din khoan chenh lech
tam thai duac khdu trlt (HfJVC ndm 2010 cua HTX

CQng

s6

222.212.867

222.212.867

222.212.867

222.212.867

9)

BCTC Qui 2-2015 (TT200)fT'M(4)


25.

van

chi! sO'hfru
A

•.•.

.••••

•.•••

JO.

••.•

"'.

_

•••

__

••••••.•.•••••.•

Y ••

e ",
....
u.

•. "' ••

_ •••.•

..:JIV'

•••.•

-

v 6n ddu

A
sa du d§u qui 2/ 2014

cua
chu sa htru

V6n khac cua
chu sa hiru

C6 phieu ngan quy

Chenh I~ch tY
giah6i doai

1

3

4

6

ill

85.000.000.000

(347.276.838)

*nlllg trong qui

-

-

*Giam trong qui

-

-

sa dir cuai qui 2/ 2014
sa dir d§u qui 2/ 2015
*Tang trong qui

-

85.000.000.000
85.000.000.000

I

-

-

Quy ddu nr phat
trien

7

-

74.771.910.450

Quy dt,r phong tai
chinh

Quy khac
thuuoc v6n chu
sc htru

8

9

8.500.000.000

-

-

-

(347.276.838)

-

74.771.910.450

(347.276.838)

-

85.493.818.878

-

10

T6ng cong

10

-

7.416.047.725

175.340.681.337

-

5.026.160.820

5.026.160.820

-

-

6.999.286.703

- Trich ill LN sau thue

LQ'inhuan sau thue
chira phan ph6i

8.500.000.000

-

12.442.208.545

180.366.842.156

14.716.638.864

184.863.180.903

-

-

2.787.685.473

9.786.972.176
6.999.286.703

6.999.286.703

-

-

- Tang do chuyen s6 dir theo TI200

2.787.685.473

2.787.685.473

13.781.398.703

13.781.398.703

- Trich b6 sung 8% c6 tire nam 2014

6.782.112.000

6.782.112.000

- Trich Quy DTPT theo NQ DHCD 2015

6.999.286.703

6.999.286.703

3.722.925.633

180.868.754.376

- LQ'inhuan
*Giam trong qui

Sa dir cuai qui 2 /2015

-

85.000.000.000

-

-

(347.276.838)

-

-

-

-

92.493.105.581

-

-

-

;.

"'

"l

BCTC Qui 2-2015 (TT200)rrM(5)


J

DAu nam

CuAi qui

b- Chi ti~t vAn g6p ciia chu so' hii'u
- V6n g6p cua Cong ty me

52.615.000.000

52.615.000.000

- V6n gop cua cac d6i nrong khac

32.385.000.000

32.385.000.000

85.000.000.000

85.000.000.000

C{}ng
c- Cac giao djch v~ vAn v6'i cac chu so' huu va phan phAi e8 tire, ehia lQ'inl
- V6n dfiu tu cua chu

Quy2 nam nay

Quy 2 nam trurrc

sa hiru:

+ V6n gop dfiu nam

85.000.000.000

85.000.000.000

+ V6n g6p cu6i nam

85.000.000.000

85.000.000.000

- C6 nrc, loi nhuan da chia
CuAi qui

DAu nam

- S6 IUQ1lgc6 phieu dang kYphat hanh

8.500.000

8.500.000

- S6 IUQ1lgc6 phieu da ban ra cong chung

8.500.000

8.500.000

+ C6 phieu ph6 thong

8.500.000

8.500.000

- S6 IUQ1lgc6 phieu duoc mua lai

22.360

22.360

+ C6 phieu ph6 thong

22.360

22.360

- S6 IUQ1lgc6 phieu dang hru hanh

8.477.640

8.477.640

. + C6 phieu thuong

8.477.640

8.477.640

10.000

10.000

d- C8 phi~u

+ C6 phieu iru dai

+ C6 phieu uu dai

+ C6 phieu uu dai

* Menh

gia c6 phieu dang hru hanh

Theo Nghi quye: cua Dai hQi c6 dong thutmg nien ngay 12 thong 4 ndm 2006 da phe duyet viec sua d6i di~u l¢ cua Cong
ty bao g6m viec thay d6i menh gia
so luong

c6 phieu

cho viec niem ydt

c6 phieu cua Cong

ty tir 100.000 d6ng/c6 phieu xuong 10.000 d6ng/c6 phieu, theo do

cua Cong ty ding se tang tir 850.000

c6 phieu

c6 phieu

len 8.500.000

c6 phieu.

Vi¢c thay d6i nay nham phuc

V1:l

cua Cong ty tren thi truong chung khoan.

d- C8 tuc

CuAi qui

DAu nam

CuAi qui

DAu nam

- C6 tire da cong b6 sau ngay k~t thuc kY k~ toan nam
+ C6 tire da cong b6 tren c6 phieu ph6 thong
+ C6 nrc da cong b6 tren c6 phieu iru dai:
- C6 tire cua c6 phieu uu dai liiy k~ chira duoc ghi nhan:
e- Cac quy cua doanh nghi~p

- Quy dfiu tu phat tri@n

92.493.105.581

85.493.818.878

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

- Quy khac thuoc von chu

* M1:IC

sa hiru

dich trich ldp va su dung cac quy cua doanh nghiep

29. Cac khoan muc ngoai bang Can dAi k~ toan

CuAi qui

DAu nam

aJ - Hi san thue ngoai
bl - Hi san nhan gift hQ

* Thanh pham NGK cac loai :

35.381.239.730

77.979.657.500

35.381.239.730

77.979.657.500

cl - Ngoai t~ cac loai

* Ti~n USD

* Ti~nEUR

1.086,72

1.085,85

498,16

497,89

VI- ThOng tin b8 sung cho cac khoan muc trinh bay trong bao cao k~t qua hoat d{}ng kinh doanh

DVT: d6ng
1. T8ng doanh thu ban hang va cung dp djch vl,l

Quy 2 nam nay

Quy 2 nam trurrc

80.326.594.893

90.357.290.070

Trong d6:
+ Doanh thu ban hang
+ Doanh thu cung c§p dich

Y\I

BCTC Qui 2-2015 (TT200)rrM(6)

CQng
2. Cac khoan giam trir doanh thu

80.326.594.893

90.357.290.070

Quy2 nam nay

Quy 2 nam trurrc

Trong d6:

+ Chi~t khan thuong mai

CQng

4.397.043.439

2.988.852.806

4.397.043.439

2.988.852.806
Quy 2 nam trurrc

3. Gia van hang ban

Quy 2 nam nay

- Gia Y6n cua thanh pham dll ban

50.960.675.772

63.546.970.429

50.960.675.772

63.546.970.429

CQng
4- Doanh thu hoat dQng Uti chinh
- Lai tien giri, tien eho yay
- Ui ban cac khoan d§u

Quy 2 nam truce

2.021.537.522

4.441.397.074

ill

- C6 me, loi nhuan duoc ehia
- Ui chenh lech

Quy 2 nam nay

tY gia

650.000.000
26.171.550

- Doanh thu hoat dQng tai ehinh khac
2.697.709.072

CQng
5. Chi phi tai chinh
- Lai tien yay

- L6 chenh

lech

tY gia

Quy 2 nam nay

4.441.397.074
Quy 2 nam trurrc

37.777.778

286.888.889

31.328.361

8.551.874

1.341.114

- Chi phi tai ehinh khac
- Cac khoan ghi giam chi phi tai ehinh
CQng
6. Thu nh~p khac
- Thanh ly, nhuong ban TSCf)
- Cac khoan khac
CQng
7. Chi phi khac
- NQp phat vi pham hanh ehlnh
- Cac khoan khac
CQng
8. Chi phi ban hang va chi phi quan Iy doanh nghi~p

* Chi ti~t cac khoan chi~m tir 10% tren tAng chi phi QLDN

69.106.139

296.781.877

Quy 2 nam nay

Quy 2 nam trurrc

287.754.445
10.008.968

22.473.593

297.763.413

22.473.593

Quy2 nam nay

Quy 2 nam trurrc

70.912.540
1.933

2.201

70.914.473

2.201

Quy2 nam nay

Quy 2 nam truce

6.143.535.605

4.414.613.244

+ Chi phi hrong

2.108.929.362

1.784.934.984

+ Chi phi thue kho, thue dfrt

2.632.450.260

2.629.678.260

+ Chi phi khac

1.402.155.983

* Cac khoan chi phi QLDN khac
- Cac khoan chi phi quan Iy phat sinh trong ky

* Chi ti~t cac khoan chi~m tll' 10% tren tang chi phi ban hang

2.325.850.140

2.310.502.668

8.469.385.745

6.725.115.912

14.509.507.280

13.562.405.692

+ Chi phi hrong

2.303.201.184

1.963.428.483

+ Chi phi quang cao

3.429.390.550

1.798.977.209

+ Chi phi h6 tro ban hang

4.361.171.100

8.000.000.000

+ Chi phi y~n chuyen

2.639.468.263

1.800.000.000

+ Chi phi bao bi, ehai ket

1.776.276.183

* Cac khoan chi phi ban hang khac

1.942.287.398

1.257.235.896

BCTC Qui 2-2015 (TT200)trM(6)


J

14.819.641.588

- Cac khoan chi phi ban hang phat sinh trong ky

16.451. 794.678

9. Chi phi san xu§t kinh doanh theo y~u ta

Quy2 nam nay

- Chi phi nguyen, nhien, v~t lieu

61.468.282.135

46.309.122.560

- Chi phi nhan cong

12.123.141.440

11.103.556.553

897.694.012

579.506.689

8.278.721.183

6.170.749.590

10.304.477.890

11.764.123.122

93.072.316.660

75.927.058.514

- Chi phi khau hao TSCf)
- Chi phi dich vu mua ngoai
- Chi phi khac bing ti~n
CQng
10. Chi phi thu~ TNDN hi~n hanh
- Chi phi thu~ TNDN tinh tren thu nhap chiu thue nam hien hanh
- f)i~u chinh CP thue TNDN cua cac nam truce vao CP thue TNDN nam hien
CQng

Quy 2 nam trunc

Quy 2 nam nay

Quy 2 nam trunc

(172.229.690)

1.417.635.104

287.691.349
115.461.659

1.417.635.104

11. Chi phi thu~ TNDN hoiin I~i
VIII. ThOng tin b6 sung cho cac khoan muc trlnh bay trong bao cao hru chuy~n ti~n t~

BCTC Qui 2-2015 (TT200)trM(6)


J

IX. Nhfrng thOng tin khac
ThOng tin v~ cac ben lien quan
Trong 10', Cong ty phat sinh cac nghiep vu voi cac ben lien quan. Cac nghiep vu chu y@unhir sau:

Cac ben lien quan
Cong ty CP V~n tai va giao nhan
Bia Sai Gan
T6ng cong ty Cp Bia Rirou
mroc giai khat Sai Gon
Cong ty CP Bia NGK Sai Gan
Tiiy Do

M6i quan h~ NQi dung nghi~p v\I

Gia tr] giao djch clnra VAT(VND)

li
Nhan eung cAp dich vu v~n
Ben ten quan h ~
e uyen
A

A

Cong ty me

4.209.200.000

Tra e6 rue

Ben lien quan Nhan e6 rue

Cho d@nngay 30106/2015, cac khoan chira duoc thanh tom voi cac ben lien quan nhir sau:

Cac ben lien quan

T6ng cong ty Cp Bia Rirou
nuoc giai khat Sai Gon

Mai quan h~ NQi dung nghi~p v\I

Cong ty me

Gia tr] khoan phai thu l(ph3i tra) (VI'

C6 phan ban tra cham

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

(2.102.539.398)

Ben lien quan Phai tra ti@neung cAp dich vu

Thu nh~p ciia thanh vien HQi d6ng Quan Tr], Ban Tang Giam dac, trong

Thu nhap Ban Dieu hanh

ky nhtr sau:

re 01/04/2015
d@n30106/2015
VND

re 01/04/2014
d@n30106/2014
VND

324.725.385

382.171.925

Trong d6: Thu nhap cua T6ng Giam d6c

129.830.000

Tho lao HQi dAng Quan tr], BKS

275.000.000

162.000.000

CQng

599.725.385

544.171.925

L~p bieu

Nguyen Thj Thu Thuy

KS toan tnrong

Nguyen KiSn Quoc

23