Báo cáo tài chính quý 3 năm 2015 - Công ty Cổ phần Nước giải khát Chương Dương

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BO

CONG THUONG
TONG CONG TV CP BIA RUQU NGK sAI GON
CONG TV CP NGK CHUONG DUONG
8/c : 606 Va Van Ki$l-Qu~n 1-Tp HeM
Tel: 38367518 - 38368747 /Fax: 38.367.176
Ma s6 thue: 03-00584564

BAa cAa

TAl CHINH

QUI3/2015

- Bang can d6i ke toan
- Ket qua kinh doanh
- l.uu chuyen tien t$
- Thuyet minh bao cao ta] chfnh

Mau
Mau
Mau
Mau

s6
s6
s6
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B01 a-ON
B02a-ON
B03a-ON
BOga-ON


TONG CTY CP BIA

M§u s6 B Ol-DN

RVOU NGK SA! GON

(Ban hanh theo TT200/2014/TT-BTC

Dan vi: CONG TY CP NGK CHVONG DVONG

ngay 22/12/2014 cua B9 Tai Chinh

Dia chi: 606 VO Vl1n Kiet, P.cfru Kho, 0.1

BANG CAN DOl KE ToAN
T~i ngay 30 thang 09 nam 2015
Dan vi tinh: d6ng
TAl sAN

Ms

1

2

A/.TAISANNGAN~
(100

Thuyet
minh

0110112015

30/09/2015

100

184.675.952.261

5
222.361.079.494

110

17.052.063.396
17.052.063.396

12.222.297.565
12.222.297.565

3

4

= 110 + 120 + 130 + 140 + 150)

1- Ti~n va cac khoan tirong duong ti~n
I.Ti~n

111

2.Cac khoan nrong duong ti~n

112

II. BAu tu tal chinh ng~n han

120

1. Chung khoan kinh doanh

121

2. DIJ phong giam gia chirng khoan kinh doanh (*)

122

-

85.000.000.000

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

85.000.000.000
29.789.140.728
28.981.493.735

2. Tra tnroc cho ngiroi ban ngan han

132

260.597.961

180.955.457

3.390.068.328
(1.994.393.627)

3. D§u nr nam gift den ngay dao han

123

III. Cac khoan phai thu ng~n han

130

3. Phai thu nQi bQ ngan han

133

4. Phai thu theo tien dQ k€ hoach hop d6ng xay dung

134

5. Phai thu v~ cho yay ngan han

135

6. Phai thu ngan han khac

136

2.487.392.421

137

(1.940.343.389)

7. DIJ phong phai thu ng~ han kh6 doi (*)
8. Hi san thieu cho

xu ly

244.176.113

139

IV. Hang tan kho

140

1. Hang t6n kho

141

2. DIJ phong giam gia hang t6n kho (*)

149

V. Hi san ng~n han khac

50.668.299.644
50.668.299.644

15.357.863.396
15.357.863.396
4.139.262.842
2.735.202.503

150

2.166.448.493

1. Chi phi tra tnroc ngan han

151

817.883.153

2. ThUl~GTGT duoc kh~u tnr

152

3. Thu€ va cac khoan phai thu Nha mroc

153

4. Giao dich mua ban lai trai phieu chinh phu

154

3. Hi san ngan han khac

155

B/. TAl SAN DAI H~N

(200

200

-

-

1.348.565.340

1.404.060.339

62.681.900.882

71.364.481.119

= 210 + 220 + 240 + 250 + 260)

I. Cac khoanphai

thu dai han

210

1. Phai thu delihan cua khach hang

211

2. Tra tnroc cho ngiroi ban deli han

212

3. V6n kinh doanh

a don

vi tnrc thuoc

-

-

213

4. Phai thu nQi bQ deli han

214

5. Phai thu v~ cho yay dai han

215

6. Phai thu dai han khac

216

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

219

II. Hi san e6 djnh

220

39.082.977.474

37.833.427.364

221

17.632.507.099

16.247.159.711

1. Hi san c6 dinh htru hinh

Trang 1


·

\

65.625.909.682
(47.993.402.583)

222

- Nguyen gia
- Gia trj hao mon lily k~ (*)
2. Hi san c6 dinh thue Uti chinh

223
225

- Gia tri hao rnon lily k~ (*)

226
227

21.450.4 70.375

- Nguyen gia

228

22.378.109.926

- Gia tri hao mon liiy k~ (*)

229

3. Hi san c6 dinh vo hinh

III. B§t d{)ng san d§u ttr

(927.639.551)

231

- Gia tri hao rnon lily k~ (*)

232

IV. Hi san dO-dang dai han

240

21.586.267.653
22.364.024.426
(777.756.773)

-

230

- Nguyen gia

-

-

224

- Nguyen gia

61.630.917.052
(45.383.757.341 )

-

2.999.114.428

5.880.667.986

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

241

2. Chi phi xay dung co ban do dang

242

2.999.114.428

250

6.500.000.000

5.880.667.986
6.500.000.000

6.500.000.000

6.500.000.000

14.099.808.980
7.571.372.710

21.150.385.769
12.900.201.259

222.212.867
6.306.223.403

222.212.867
8.027.971.643

247.357.853.143

293.725.560.613

V. B§u tu tai chinh dai han
1. f)~u nr vao cong ty con

251

2. f)~u nr vao cong ty lien ket, lien doanh

252

3. f)~u nr g6p v6n vao don vi khac

253

4. DIl phong d~u tu tai chinh deli han (*)

254

5. f)~u tu nam gift d~n ngay dao han

255

VI. Hi san dai han khac

260

1. Chi phi tra tnroc deli han

261

2. Hi san thu~ thu nhap hoan lai

262

3. Thi~t bi V?t tu, phu tung thay th~ deli han

263

4. Hi san deli han khac

268

TONG CONG TAl SAN (270= 100 + 200)

270

Ms

Thuyet
minh

30/09/2015

0110112015

1

2

3

4

5

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

300

66.209.226.025

103.015.507.870

310

65.589.226.025
24.964.606.961
1.377.567.525
922.490.243
8.298.426.811
24.190.699.361

102.395.507.870

56.442.453.351

5.366.817.722

2.605.881.140

NGUONVON

I. NQ'ng~n han
1. Phai tra ngiroi ban ngan han

311

2. Nguuoi mua tra ti~n truce ngan han

312

3. Thu~ velcac khoan phai ni)p Nha ruroc

313

4. Phai tra ngiroi lao di)ng

314

5. Chi phi phai tra ngAn han

315

6. Phai tra ni)i bi) ngAn han

316

7. Phai tra theo ti~n di) k~ hoach hop d6ng xay dung

317

8. Doanh thu chira thirc hien ngan han

318

9. Phai tra ngan han khac

319

10. Vay velno thue tai chinh ngan han

320

11. DIl phong phai tra ngAn han

321

12. Quy khen thirong, phuc 19i

322

13. Quy binh 6n gia

323

14. Giao dich mua ban lai trai phieu chinh phu

324

II. NQ"dai han

330

1. Phai tra ngiroi ban deli han

331

2. Ngiroi mua tra ti~n tnroc deli han

332

120.221.399
1.667.605.984
10.039.524.312
27.891. 768.294

-

-

468.617.402

3.628.053.390

620.000.000

620.000.000

Trang 2


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 chua thuc hi~n dai ban

336

7. Phai tra dai han khac

337

8. Yay va no thue tai chinh dai han

338

9. Trai phieu chuyen d6i

339

620.000.000

620.000.000

400

181.148.627.118

190.710.052.743

410

181.148.627.118

411

85.000.000.000

190.710.052.743
85.000.000.000

10. C6 phieu uu dili

340

11. ThuS TNDN hoan lai phai tra

341

12. D\I phong phai tra dai han

342

13 . Quy phat trien khoa hoc va cong nghe

343

D/. VON

I.

van chii

cnn

sa HUu (400= 410 + 430)

sO' biru

1. V 6n g6p cua chu so htru
- C6 phieu ph6 thong c6 quyen bieu quyet

411a

- C6 phieu uu dili

411b

2. Thang du v6n c6 phful

412

3. Quyen chon chuyen d6i trai phieu

413

4. V6n khac cua chu s6 hfhi

414

5. C6 phieu quy (*)

415

6. Chenh lech danh gia lai tai san

416

7. Chenh lech

tY gia h6i doai

418

9. Quy h6 tro s~p xSp doanh nghiep

419

10. Quy khac thuQc v6n chu se htru

92.414.743.181

85.493.818.878

-

420

11. Lei nhuan sau thuS chua phan ph6i

421

- LNST clnra phan ph6i liiy kS dSn cu6i Icy truce

421a

- LNST chua phan ph6i Icy nay

421b

12. NguAn v6n dAu ill XDCB

422

II. Ngu6n kinh phf va quy khac

430

1. Nguon kinh phi

431

2. Nguon kinh phi da hinh thanh TSCD

432

TONG CONG NGUON VON (440= 300

Nguyen Thi Thu Thuy

(347.276.838)

417

8. Quy d~u ill phat tri~n

Nguiri lljp biiu

(347.276.838)

+ 400)

440

4.081.160.775

4.342.022.804
16.221.487.899

-

247.357.853.143

-

293.725.560.613

Ki todn truting

Nguysn Ki€n Quoc

Trang 3


TONG CTY CB BIA RVOU NGK
Dan vi:

sAi 60N

Mftu

CONG TY CP NGK CHVONG DVONG

Dia chi: 606

vo Van KiSt, p.du

s6 B 02-DN

(Ban hanh theo TT200/2014/TT-BTC
ngay 22/12/2014 cua B6 Tai Chinh

Kho, 0.1

BAo cAo KET QUA HO~T DONG KINH DOANH
Qui 3/2015
Dan

CHiTIEU

1
I.Doanh

thu ban hang va cung tip djch vI}

vi tinh:

d6ng

Luy k~ tir d§u nam

MS

2

Qui 3/2015

Qui 31 2014

Nam 2015

Nam 2014

4

5

6

7

01

69.054.168.276

93.609.802.312

222.813.207.887

268.077.823.203

02

5.349.771.782

3.476.723.185

11.311.818.581

8.146.217.023

3.Doanh thu thulln v6 ban hang va cung tip
djch VI}(10=01-02)

10

63.704.396.494

4. Gia van hang ban

11

5. LQ'i nhu~n gqp ve ban hang va cung cap
dich vu (20=10-11)

20

20.853.962.307

6. Doanh thu hoat tlqng tai chinh

21

993.639.792

7. Chi phi tai chinh

22

5.482.497

2.Cac khoan giam tnr doanh thu

Trang d6: Chi phi ldi yay

42.850.434.187

90.133.079.127
63.365.894.780

211.501.389.306

259.931.606.180

143.696.998.386

182.689.163.607

67.804.390.920

77 .242.442.573

2.015.531.776

6.462.171.255

9.204.881.963

16.806.157

101.011.074

355.032.311

37.777.778

321.888.889

45.012.174.087

42.714.519.522

26.767.184.347

23

8. Chi phi ban hang

25

11.314.798.082

9. Chi phi quan Iy doanh nghi~p
10.Lvi nhu~n thuan tir HDKD {30=20+(2122)-(25+26)1

26

9.637.685.874

10.455.606.942

25.925.778.448

26.690.663.065

30

889.635.646

6.359.109.799

3.227.598.566

16.687.109.638

11. Thu nh~p khac

31

(587.139.759)

222.590.132

1.883.421.625

279.447.522

12. Chi phi khac

32

(156.779.937)

1.378.825.919

180.736.326

1.378.829.634

40

(430.359.822)

(1.156.235.787)

1.702.685.299

(1.099.382.112)

50

459.275.824

5.202.874.012

4.930.283.865

'15.587.727.526

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

51

101.040.682

1.194.997.969

849.123.090

16. Chi phi thuS thu nh~p hoan lal

52

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

60

13. LQ'i nhu~n khac (40 = 31 - 32)
14. Tong lvi nhujn k~ toan tnrac thu~
(50=30+40)

18. Liii

CO'

ban trsn

c8 phiSu

19. Liii suy giam tren

c8 phiSu

L~p bi~u

11.951.193.225

3.479.665.742

358.235.142

4.007.876.043

4.081.160.775

12.108.061. 784

70

42

473

481

1.428

71

42

473

481

1.428

K~ toan trmmg

~
Nguyen Thi Thu Thuy

Nguyen Ki~n Quoc

Trang 1


TONG
Don vi:

CTY CP
BIA RlfOU
J
.

NGK

sA

M~u s& B 03 -DN
(Ban hanh theo thong tus6 200/2014/TT-BTC

GON

CONG TY CP NGK CHUONG DlfONG

£>ia chi: 606

vo Van KiSt,

p.du Kho, 0.1

BAo cAo

ngay 22/12/2014 cua B9 Tai Chinh)

.

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

Qui 3/2015
Don vi tlnh : Dong

cHi

Tliu

Ms

1

2

Thuyet
minh
3

Qui 3/2015

Liiy k~ tir dAu nam

3

4

I-LU'U chuy~n ti€n tir hoat dQng kinh doanh
l.L¢

nhu{in truoc thu€

01

2.Dfiu chinh cho cdc khaiin

459.275.824

4.930.283.865

-

2.759.528.020

- KhAu hao TSCD va BDSDT

02

977.595.399

- Cac khoan dir phcng

03

(54.050.238)

(54.050.238)

05

(989.854.506)

(4.807.101.769)

- Uti, 16 tir heat dQng d~u

ill

- Chi phi lai vay

37.777.778

06

3. L¢ nhu{in tir hO{lt iI{jng kinh doanh trutic thay iliu van 11m iI{jng

08

392.966.479

2.866.437.656

- Tang, giam cac khoan phai thu

09

15.350.317.504

54.186.183.694

- Tang, giam hang t6n kho

10

(12.770.935.311)

(33.588.688.008)

nQP)

11

(1.150.969.470)

(39.700.395.871)

- Tang, giam chi phi tra tnroc

12

2.552.228.052

7.246.147.899

- Tien llii vay dli tra

14

- Thue TNDN dli nQP

15

- Tien thu khac tir hoat dQng kinh doanh

16

- Tien chi khac eho heat dQng kinh doanh

17

Luu chuyin tfin tir hO{lt iI{jng kink doanh

20

(37.777.778)
(156.775.929)

(212.296.403)

(101.400.000)

(3.159.435.988)

4.115.431.325

(12.399.824.799)

-

II. LU'U chuy~n tiin tir hoat dQng diu tir
1. Tien chi de rnua sfun, xiiy dung TSCD va cac tai san dai han khac

21

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

22

3. Tien chi eho vay, rnua cac cong cu no cua don vi khac

23

(85.000.000.000)

(85.000.000.000)

4. Tien thu h6i eho vay, ban lai cac cong cu nc cua don vi khac

24

80.000.000.000

105.000.000.000

7. Tien thu liIi eho vay, e6 rue va loi nhuan duqe ehia

27

5.789.854.506

7.712.310.102

30

373.471.495

26.584.785.530

Luu chuyin ti€n thulin tir ho{lt iI{jng illiu tu

m. LU'U chuy~n

(416.383.011)

(1.127.524.572)

-

-

tiin tir hoat dilng tai chinh

-

6. C6 rue, lc;rinhuan dli tra eho chu sa hnu

36

Luu chuyen ti€n thudn tir hoat Q<5ngtai chinh

40

LU'U chuy~n tiin thu§n trong ky (50=20+30+40)

50

4.488.902.820

4.829.765.831

TiSn va nrong d\l'O'DgtiSn dAu ky

60

12.563.160.576

12.222.297.565

Anh

h6i doai quy d6i ngoai te

61

TiSn va nrong d\l'O'DgtiSn cu8i ky (70 = 50 + 60 + 61 )

70

lnrong cua thay d6i

tY gia

(9.355.194.900)

-

(9.355.194.900)

17.052.063.396

17.052.063.396

-

Ngtriril~p bi~u

Nguyen Thi Thu Thuy

K~ toan trtnmg

Nguyen Ki8n Quoc


"

"

M§u

Dan vi: CONG TY CP NGK CHlJONG DUONG

£>ia chi: 606

vo Van KiSt, p.du

s6 B09

-DN

(Ban hanh theo thong tu s6 200/2014!1T-BTC

Kho, 0.1

ngay 22/12/2014 cua B9 Tai Chinh)

THUYET MINH

BAo cAo

Qui 3/2015

TAl CHiNH


·

'

I. D~c di~m ho~t di}Dg ciia doanh nghi~p :
1. Hinh thirc
2. Linh

¥\IC

sa hilu vbn

kinh doanh

Cong ty c6 phan

Theo gi~y chirng nhan DKKD sb 4103002362 do Sa KH&DT cfrp ngay 02/06/2004
dang ky thay d6i IAn8 ngay 17/06/2015

3. Nganh ngh€ kinh doanh

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

nganh san xuM d6 ubng. Kinh doanh nha. Moi gioi b~t dQng san
4. D~c di~rn hoat dQDgcua doanh nghiep trong nam tai chinh c6 anh huang d€n bao cao tai chinh .
II. Ky k~ toan, don vi ti~n t~ sfr dung trong k~ toan :
1. Ky k€ toan nam b~t dAu tir 01101 k€t thuc vao ngay
2. Dan vi ti€n t~ sir dung trong ghi chep k€ toan :

31/12 hang nam

D6ng Vi~tNam

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

K€ toan Vi~t Nam

2. Tuyen bb v€ viec tuan thu Chuan mire k€ toan va ch€ dQ k€ toan : tuan thu theo cac chuan mire k€ toan Viet Nam va ch€ dQ
k€ toan hien hanh
IV. Cac chinh sach k~ toan ap dung
1. Nguyen t~c ghi nhan cac khoan ti€n va cac khoan nrong duong tien: theo chuan mire k€ toan

Ti€n va cac khoan nrong duong ti€n bao g6rn ti€n m~t tai quy, ti€n giri khong k:Yhan hoac ng~n han, cac khoan dAu nr co tinh
thanh khoan cao d~ dang chuyen d6i thanh ti€n voi s6 tien co th~ xac dinh rei rang va it chiu rui ro lien quan d€n viec thay d6i gia trio
Phuong phap chuyen d6i cac d6ng ti€n khac ra d6ng ti€n sir dung trong k€ toano
Ti gia ban ra cua ngan hang dang giao dich voi cong ty theo thai di~m
2. Nguyen t~c ghi nhan hang t6n kho:
- Nguyen t~c ghi nhan hang t6n kho

V~t nr g6m gia mua, CP v~n chuyen bbc x€p, thue nhap khau (neu co), thanh phc1m

g6m chi phi nguyen v~t li~u tnrc tiep, chi phi lao dQng tnrc ti€p va chi phi san xuat chung
- Phuong phap tinh gia tri hang t6n kho

Binh quan gia quyen

- Phuong phap hach toan hang t6n kho:

Ke khai thuong xuyen

- Phuong phap I~p du phong giarn gia hang t6n kho:

reo do, Cong ty duoc phep trich I~p

Dir phong giam gia hang t6n kho 16i thai, hong, kern pham ch~t trong tnrong hop gia tri thuc t€ cua hang t6n kho cao hon gia th]
tnrong tai thai di~m k€t thuc nien dQ k€ toan
3. Nguyen t~c ghi nhan va khau hao TSCD va b~t dQng san dAu nr:
- Nguyen t~c ghi nhan TSCD (hiru hinh, vo hinh, thue tai chinh) : Theo nguyen gia trir gia trj hao mon lfiy k€
- Phuong phap kh~u hao TSCD hifu hinh, TSCD vo hinh:

Kh~u hao theo duong thang

4. Nguyen cic ghi nhan va khau hao bM dQng san dAu nr: Khong c6
- Nguyen t~c ghi nhan b~t dQng sari dAu nr: Khong
- Phuong phap kh~u hao b~t dQng san dAu nr: khong
5. Nguyen t~c ghi nhan cac khoan dAu nr tai chinh:
- Cac khoan dAu'tu vao cong ty con, cong ty lien ket, vbn g6p vao co

sa KD d6ng

kiem soat:

- Cac khoan dAu nr chtrng khoan ng~n han
- Cac khoan dAunr ng~n han, dai han khac: dAu nr g6p vbn
- Phuong phap I~p du phong giam gia dAu nr ngan han, dai han: Theo qui dinh hien hanh
6. Nguyen t~c ghi nhan va vbn hoa cac khoan chi phi di vay :
- Nguyen cic ghi nhan chi phi di vay: chua c6
- TY I~ vbn hoa duoc sir dung d~ xac dinh chi phi di vay diroc vbn hoa trong ky
7. Nguyen t~c ghi nhan va vbn hoa cac khoan chi phi khac:

+ Chi ph! tra tnroc dai han cua Cong ty phan anh gia tr] cua bao bi, chai ket, cong cu dung cu cho phan b6.

sere

Qui 3-2015 (TT200)ffM(I)


+ Chi phi khac
- Phuang phap phan b6 chi phi tra tnroc

Phan b6 theo duong thang

- Phuang phap va thai gian phan b6 loi th~ thuang mai:

Khong co

8. Nguyen tic ghi nhan chi phi phai tra : Ti~n thue d~t, tien di~n, chi phi marketing, chi phi h6 tro ban hang.
Co se d~ xac nh~ nhtrng khoan phai tra la hop d6ng, Kwh thuc t~ sir dung, theo k~ hoach narn
9. Nguyen t~c va phuang phap ghi nh~n cac khoan du phong phai tra : Theo k~ hoach, hop d6ng
10. Nguyen tic ghi nhan v6n chu s6 hfru
- Nguyen t~c ghi nh~ v6n dAu tu chu s6 htru, thang du v6n c6 phan, v6n khac cua chu s6 httu :

+ V6n dAutu cua chu s6 hnu : Ghi nhan theo v6n thuc gop cua chu s6 httu
- Nguyen tic ghi nhan chenh lech danh gia lai tai san : Chua danh gia lai
- Nguyen t~c ghi nhan chenh I~ch tY gia : Chenh lech tY gia h6i doai phan anh tren Bang CDKT la CL tY gia phat sinh
theo tung thai di~m tY gia binh quan lien ngan hang
- Nguyen tic ghi nhan 1Q'inhuan chua phan ph6i : Sau khi trir chi phi thue TNDN hien hanh
11. Nguyen t~c va phuang ghi nhan doanh thu: Theo chuan mire s6 14
- Doanh thu ban hang: Dl1d6ng thai thoa man t~t ca 05 di~u kien sau

+ DN dl1chuyen giao phAn Ian rui ro va loi Ich g~n li~n voi quyen s6 htru san pham cho nguoi mua
+ DN khong con nam gift quyen quan Iy hang hoa nhu ngiroi so hihI hang hoa hoac quyen kiem soat hang hoa
+ Doanh thu duoc xac dinh tuang d6i ch~c chan
+ DN dl1thu duoc hoac se thu diroc loi Ich kinh t~ tir giao dich ban hang
+ Xac dinh

duoc chi phi lien quan d~n giao djch ban hang

- Doanh thu cung dp dich vu :
- Doanh thu hoat dQng tai chinh : Dl1tuan thu dAy du 02 di~u kien sau

+ Co kha nang thu duoc loi ich kinh t~ tir giao dich do

+ Doanh thu duoc xac dinh tuang d6i chac chan
- Doanh thu hop d6ng xay dung
12. Nguyen t~c va phuang phap ghi nhan chi phi tai chinh .

+ Chi phi tal chinh ghi trong bao cao KQKD la t6ng chi phi tai chinh phat sinh .
13. Nguyen t~c va phuang phap ghi nhan chi phi thue TNDN hien hanh, chi phi thue thu nhap hoan Iai .

+ Chi phi thue TNDN hien hanh duoc xac dinh theo

ta khai thus

TNDN quy

- Nguyen t~c ghi nhan chi phi hop d6ng xay dung: chua co
14. Cac nghiep vu du phong rui ro h6i doai
15. Cac nguyen tic va phuong phap k~ toan khac
V. ThOng tin b8 sung eho cac khoan muc trlnh bay trong Bang din d3i k~ toan
DVT: D6ng
01. Ti~n

*
*

Ti~n mat

*

Ti~n dang chuyen

Ti~n giri ngan hang

C{lng
02. Cac khoan dAu tir tai ehinh

Cu3i qui

DAu nam

120.552.499

114.009.341

16.931.510.897

12.108.288.224

17.052.063.396

12.222.297.565

Cu3i qui

DAu nam

- DAu tu n~m giu d~n ngay dao han

* Ti~n goi

co Icy han ( ngan han )
C{lng

85.000.000.000

105.000.000.000

85.000.000.000

105.000.000.000

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


·
J

..

\

03. Phai thu cua khach hang :

Cu6i qui

- Phai thu cua khach hang ngan han

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

12.869.168.148

53.200.562.486

- H~ thong Sieu thi Metro Cash & Carry

2.359.496.998

32.641.267.406

- C6ng ty TNHH Hoang Tuiin

4.783.900.000

- Nhir Quang Hi~u

5.725.771.150

20.559.295.080

16.112.325.587

30.620.286.934

28.981.493.735

83.820.849.420

* Cac khach

hang phai thu khac
C{lng

04. Phiii thu khac

*

D§u nam

Phai thu v€ c6 phcln hoa

* Phai
*

Cu6i qui

thu v€ c6 nrc va IQ'inhuan diroc chia

Phai thu nguoi lao dQng

367.821.300

347.807.106

* Ky cUQ'C, Icy quy

31.000.000

31.000.000

*

78.236.494

3.011.261.222

Phai thu khac

* Tarn treo khoan thue GTGT ddu ra do xuat toan doanh thu theo
BBKT
C{lng
05. Hi san thi~u chO' xu'

Iy

2.010.334.627
2.487.392.421
Cubi qui

* Hang t6n kho
* Hi san c6 dinh
* Hi san khac

D§u nam

244.176.113
C{lng

06. Nfl

3.390.068.328

244.176.113

xftu

07. Hang t6n kho

Cubi qui

- Hang mua dang di duong

D§u nam
1.043.703.801

- Nguyen lieu, v~t li~u
- Cong cu, dung cu

10.728.206.415

10.740.555.589

263.899.500

148.214.429

39.676.193.729

3.425.389.577

50.668.299.644

15.357.863.396

- Chi phi san xuat kinh doanh do dang
- Thanh pham
- Hang giri di ban
C{lng

BCTC Qui 3-2015 (TT200)fTM(1)


08. Tai sail dO'dang dai han :
09. Tang, giam tai san c6 djnh hiru hinh:

Khoan muc

NM cua, v~t ki~n

true

May m6c, thi~t b]

Phuong ti~n
Vftai Tr/d§n

Thi~t b] d/cl,l
quanly

Tang ci)ng

Nguyen gill TSCD hfru hinh

S6 du d~u qui

5.033.318.746

- Mua trong qui
- D~u nr XDCB hoan thanh

46.216.373.136
416.383.011

10.562.500.685

498.168.000

-

-

62.310.360.567
416.383.011
2.899.166.104

2.899.166.104

- Chuyen sang BDS d~u tu

-

- Thanh ly, nhuong ban

-

- Giam khac

-

- Tang khac

S6 dtr cu6i qui

7.932.484.850

46.632.756.147

10.562.500.685

498.168.000

65.625.909.682

-

Gia tr] hao mon kiiy k~
S6 dir d~u qui
- Khau hao trong qui

3.557.562.737

38.686.955.805

4.478.876.638

342.372.930

47.065.768.110

140.221.185

484.911.174

293.745.702

8.756.412

927.634.473

-

- Tang khac

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

-

-

-

-

-

-

- Giam khac
S6 du cu6i qui

3.697.783.922

39.171.866.979

4.772.622.340

351.129.342

47.993.402.583

-

Gia tr] con l:;ti
- Tai ngay d~u narn

1.475.756.009

7.529.417.331

6.083.624.047

155.795.070

15.244.592.457

- Tai ngay cu6i narn

4.234.700.928

7.460.889.168

5.789.878.345

147.038.658

17.632.507.099

acre

Qui 3-2015 (TI200)rrM(2)


10. Tang, gianf'tai san c6 dinh vo hlnh:

Khoan muc

Quy~n sir dung
d§t

Ban quyen,
1
quyen sang

ch€

Nhiin hi~u hang
hoa

Phftn m~m may vi
tinh

TSCDvo
hlnh khac

Tang cQng

Nguyen gia TSCD vo hlnh
S6 du d~u qui

21.077.917.500

-

104.000.000

1.196.192.426

22.378.109.926

- Mua trong nam

-

- Tang khac

-

- Thanh ly, nhuong ban
S6 dir cu6i qui

21.077.917.500

-

104.000.000

1.196.192.426

22.378.109.926

-

Gia tr] hao mon kiiy k€

-

S6 dir d~u qui
- Kh~u hao trong qui

30.333.333

847.345.292

877.678.625

3.249.999

46.710.927

49.960.926

-

- Thanh ly, nhirong ban
- Giarn khac

-

S6 du cu6i qui

33.583.332

894.056.219

927.639.551

-

Gia tr] con IlJi
- Tai ngay d~u nam

21.077.917.500

73.666.667

348.847.134

21.500.431.301

- Tai ngay cu6i nam

21.077.917.500

70.416.668

302.136.207

21.450.470.375

Thuy€t minh s6 li~u va giai trlnh khac then yeu cdu cua chuk

mire k€ toan s6 04 "TSCD vo hlnh"

11. Tang, giam tai san c6 djnh thue tai chinh:
12. Tang, giam BDS dftu nr

BCTC Qui 3-2015 (TT200)rrM(3)


·.

J

BAu nam

Cu6i qui

13. Chi phi tra truce

- Nglin han

* Bao

bi

* Cong

CI,I

dung

CI,I

Ci}ng

817.883.153

2.735.202.503

817.883.153

2.735.202.503

14. Tai san khac
15. Yay va

nC}'

thue tai chinh

- Cac khoan phai tra ngU'O'iban ngh

*

BAu nam

Cu6i qui

16. Phai tra ngU'O'iban
han

KH chiem tir 10% tren t6ng s6 phai tra

19.360.713.481

26.916.728.662

14.991.663.481

26.916.728.662

Trong d6:
- Cong ty TNHH Baosteel Can making

4.369.050.000

- Cong ty TNHH TMDV XNK Hoang Minh

* Cac

khoan phai tra nha cung cap diroi 10% tren t6ng s6 phai tra

Ci}ng
17. Thu~ va cac khoan phai ni}p Nha nurrc
- Thu~ GTGT

BAu nam

29.525.724.689

24.964.606.961

56.442.453.351

s6 phai

ni}p

s6 da

ni}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

(53.162)

(51.037.906)

148.887.533

98.442.043

(592.416)

748.082.408

55.520.474

(660.407.337)

55.207.525

547.238.382

1.249.433.413

(646.987.506)

55.207.525

392.355.052

1.139.372.883

(691.810.306)

71.624.530

71.624.530

83.258.800

38.436.000

44.822.800

11.387.600

13.010.400

1.627.200

~ Thud GTGT hang m5i dia

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

(1.352.969.271 )

- Thu~ TNDN

5.603.893.480

- Thu~ thu nhap ca nhan

+ Trong do: Thud thu nhdp eel nhdn
+ Thud thu nhdp khdu trir 10%
+ Thud TNCN ddu tu v6n 5%
- Thu~ tai nguyen

3.250.000

- Thu~ nha d~t va tien thue d~t

5.639.221.728

- Thu~ Mon bai
- Cac khoan phi, I~ phi va cac khoan phai nQP khac

Ci}ng

263.545.645

18. Chi phi ph3i tra

6.000.000

6.000.000

70.912.540

70.912.540

11.100.514.896

12.670.473.762

Cu6i qui

- Trich truce chi phi b6c xep, v~n chuyen ... (TK 3351)
- Chi phi thu lao HDQT, BKS. (TK 3351)

5.639.221.728

3.041.525.784

(1.306.413.221)
BAu nam
9.696.889.788

110.000.000

- Trich tnroc ti€n thue d~t ... (TK 3351)

1.742.446.938

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

3.222.488.000

2.092.304.000

225.129.432

961.292.591

11.121.824.051

11.392.173.380

4.733.063.966

3.758.397.585

- Trich tnroc phi BVMT, chi phi khac ... (TK 3351)
- Trich tnroc chi phi h6 tro ban hang
- Trich tnroc chi phi marketing
- Tam treo tL€ndi~n Cong ty Tin Thanh sir dung ( Lo hoi )

Ci}ng

(5.778.810)
24.190.699.361

19. Phai tra khac

Cu6i qui

- Nglin han

*

Tai san thira cho xu

*
*

Kinh phi cong doan (TK 3382)

*

Bao hiem y t~ (TK 3384 )

*

*
*

Nhan kY quy, ky

19 ( TK 3381 )

Bao hiem xii hQi (TK 3383)

(9.289.050)
27.891.768.294
BAu nam

5.366.817.722

2.605.881.140

8.868.816

264.198.427

126.501.000
67.388.125

27.363.900

9.054.331

9.054.331

700.609.200

2.013.382.000

Bao hiem th~t nghiep ( TK 3386 )
CUQ'C

ngan han (344)

C6 nrc phai tra (TK 33883 )

4.443.516.250

234.487.250
BCTC Qui 3-2015 (TT200)/TM(4)


J

+ Cac khoan phai tra, phai nQP khac

* Thu ti€n [)J Van Dien (TK 33881)
* Bao hi IiI TS thiiu cha xzlly dii thu

* Ti€n phat

10.880.000
8.000.000
h6i duoc (TK 33881)

huy hod don (TK 33886)

* Tam treo ti€n hoan thui TNCN,BHXH, khac .... (TK 33881 )
* Tam treo ti€n hoan thui TNCN T412015
* Tam treo cong no ket va chai ( DNTN Thu H6ng, Cty Cp Sinh Thu
* Tam treo ti€n ban h6 sa mai thdu
* Tam treo khoan thui GTGT ddu ra do xudt todn doanh thu theo B1

309.000

309.000

10.880.000

8.040.000

25.927.029

25.446.232

55.154.200

20.000.000

3.600.000

3.600.000

(92.990.229)
Cu6i qui

- Dai han

*

Nhan Icy quy, Icy cuoc ngi\n han

*

Cac khoan phai tra, phai nQP khac

57.395.232

CQng

Bftu nam

620.000.000

620.000.000

620.000.000

620.000.000

20. Doanh thu chira thuc hi~n
21. Trai phi~u phat hanh
22. C6 phi~u uu diii phan loai

la nil phai tra

23. Du phong phai tra
24. Tal san thu~ thu nh~p hoan I~i & Thu~ thu nh~p hoan I~i phai n

* Thu~ su~t thue

TNDN sir dung

dS xac

Cu6i qui

Bftu nam

dinh gia tri TS thue TNDN hoan lai

* Tai san Ihui thu nll~p holin [(Ii
Tai san thui thu nhdp hoiin lai lien quan din khoan chenh lech
tam thai duoc khdu trit (H[)VC nam 2010 cua HTX
CQng

s6

222.212.867

222.212.867

222.212.867

222.212.867

9)

BCTC Qui 3-20\5 (TT200)ffM(4)


25. V6n chu sa hfru
BanI!: d6i chiSu biSn donI!: cua V~

- -- --

--

-

V 6n d§u nr cua
chu
htru

sa

A

1

S6 du d§u qui 3/ 2014

V6n khac cua
C6 phieu ngan quy
chu

hitu

sa
3

4

85.000.000.000

(347.276.838)

*Tling trong qui

-

-

-

*Giam trong qui

-

-

-

SB duocuBi qui
SB dtr

3/ 2014

d§u qui 3/ 2015

85.000.000.000

(347.276.838)

85.000.000.000

(347.276.838)

-

*Tling trong qui

-

-

Chenh I~ch tY
gia h6i doai

Quy d§u nr phat
trien

Quy dtr phong tai
chinh

Quy khac

thuuoc v6n chu
hitu

6

7

8

9

-

74.771.910.450

-

8.500.000.000

74.771.910.450

-

8.500.000.000

92.493.105.581

-

-

sa

Loi nhuan sau thu~
chira phan ph6i

I.

T6ng cong

10

10

-

12.442.208.545

180.366.842.157

-

4.007.876.043

4.007.876.043

-

804.292.614

804.292.614

-

15.645.791.974

183.570.425.585

-

3.722.925.633

180.868.754.376

358.235.142

358.235.142

- Trich tir LN sau thue

-

-

- Tang do chuyen s6 dtr theo TT200

-

-

- Lei nhuan

358.235.142

-

*Giam trong qui

- Lfty quy DTPT bu d~p
S6 dir cuBi qui 3 /2015

-

-

-

xu ly thi~u kiern ke 2008-2013

I

85.000.000.000

-

78.362.400

-

-

78.362.400
(347.276.838)

-

92.414.743.181

358.235.142
78.362.400
78.362.400

-

-

4.081.160.774

181.148.627.118

BCTC Qui 3-2015 (Tr200)rrM(5)

.•.


·

\

b- Chi ti~ v6n g6p cua chu so' hiru

- V 6n

gop cua

Cong

ty

Cu6i qui

me

- V6n g6p cua cac d6i nrong khac
CQng
c- Cac giao djch v~ v6n v6i cac chii so' hii'u va phan ph6i cA tire, chia IQi nl

52.615.000.000

52.615.000.000

32.385.000.000

32.385.000.000

85.000.000.000

85.000.000.000

Quy 3 nam nay

Quy 3 nam truce

- V6n dAu nr cua chu s6 hlru:
+ V6n g6p dAunam
+ v6n g6p cu6i

nam

85.000.000.000

85.000.000.000

85.000.000.000

85.000.000.000

- C6 tire, 19i nhuan dil chia
Cu6i qui

Bftu nam

- S6 hrong c6 phieu dang kY phat hanh

8.500.000

8.500.000

- S6 hrong c6 phieu dil ban ra cong chung

8.500.000

8.500.000

+ C6 phieu ph6 thong

8.500.000

8.500.000

- S6 hrong c6 phieu duoc mua lai

22.360

22.360

+ C6 phieu ph6 thong

22.360

22.360

- S6 hrong c6 phieu dang hru hanh

8.477.640

8.477.640

+ C6 phieu thuong

8.477.640

8.477.640

10.000

10.000

d- cA phi~u

+ C6 phieu tru dili

+ C6 phieu uu dili

+ C6 phieu uu dili

* Menh gia c6 phieu dang hru hanh

Theo Nghi quye: cua Dai h9i c6 dong thuong nien ngay 12 thdng 4 niim 2006 da phe duyet viec su-a d6i diJu /¢ cua Cong
ty bao g6m viec thay d6i menh gia c6 phieu cua Cong ty tic 100.000 d6ng/c6 phieu xuong 10.000 d6ng/c6 phieu, theo do
s6/u(TY/g c6 phieu cua Cong ty ciing se tang tir 850.000 c6 phieu len 8.500.000 c6 phieu. Vi¢c thay d6i nay nhiim phuc v'¥
cho viec niem yit c6 phieu cua Cong ty tren thi truang chung khoan.
d- cA

nrc

Cu6i qui

Bftu nam

Cu6i qui

.Bftu nam

- C6 tire dil cong b6 sau ngay k€t thuc Icy k€ toan nam
+ C6 tire dil cong b6 tren c6 phieu ph6 thong
+ C6 tire dil cong b6 tren c6 phieu uu dili:
- C6 tire cua c6 phieu uu dili lily k€ chua diroc ghi nhan:
e- Cac quy ciia doanh nghi~p

- Quy dAu nr phat trien

92.414.743.181

85.493.818.878

- Quy h6 tro s~p x€p doanh nghiep

/

- Quy khac thuoc v6n chu s6 hfru

* Muc

dich trich ldp va su- dung cac quy cua doanh nghiep

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

Cu6i qui

Bftu nam

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

* Thanh pharn NGK cac loai :

28.501.074.720

77.979.657.500

28.501.074.720

77.979.657.500

cl - Ngoai t~ cac loai

* Ti~n USD
* Ti~n EUR

1.087,16

1.085,85

498,30

497,89

VI- ThOng tin bA sung cho cac khoan muc trinh bay trong bao cao k~t qua hoat dQng kinh doanh

DVT: d6ng

1. TAng doanh thu ban hang va cung dp djch

V\l

Quy 3 nam nay

Quy 3 Dam trurrc

69.054.168.276

93.609.802.312

Trong d6:

+ Doanh thu ban hang
+ Doanh thu cung dp dich

V\I

sere

Qui 3-2015 (TT200)ffM(6)


69.054.168.276

Cl)ng

Quy 3 nam nay

2. Cac khoan giam trir doanh thu

93.609.802.312
Quy 3 nam trutrc

Trong d6:

+ Chiet khau thuong mai
+ Hang ban bi tra lai
Cl)ng
3. Gia vBn hang ban
- Gia v6n cua thanh pham da ban

Cl)ng
4- Doanh thu hoat dl)ng tai chinh

- Lai ti~n giri, ti~n cho vay
- Lai chenh I~ch 15'gia

5.305.896.782

3.468.543.185

43.875.000

8.180.000

5.349.771. 782

3.476.723.185

Quy 3 nam nay

Quy 3 nam trurrc

42.850.434.187

63.365.894.780

42.850.434.187

63.365.894.780

Quy 3 narn nay

Quy 3 nam trurrc

989.854.506

2.012.962.727

3.785.286

2.569.049

- Doanh thu hoat dQng tai chinh khac
993.639.792

Cl)ng
5. Chi phi tai chinh

2.015.531.776

Quy 3 nam nay

Quy 3 nam truce

5.482.497

16.806.157

5.482.497

16.806.157

Quy 3 nam nay

Quy 3 nam trutrc

- Lai ti~n yay

- L6 chenh I~ch 15'gia
- Chi phi tai chinh khac
Cl)ng
6. Thu nh~p khac
- Di~u chinh giam thu nhap khac tang doanh thu khac ( Theo BBKT 2015)
- Cac khoan khac

Cl)ng
7. Chi phi khac

- NQP phat vi pham hanh chlnh

Uti

27.853.083

222.590.132

(587.139.759)

222.590.132

Quy 3 nam nay

Quy 3 nam tmo'c

7.917.783

29.190.968

(266.600.530)

- Giam chi phi khac theo BBKT 2015
- Chi phi thu~ TNDN

(614.992.842)

1.349.634.314

dai truy thu 2008-2011

101.902.810

- Cac khoan khac
Cl)ng
8. Chi phi ban hang va chi phi quan Iy doanh nghiep

* Chi ti~t cac khoan chi~m

637

(156.779.937)

1.378.825.919

Quy 3 nam nay

Quy 3 nam trurrc

7.176.587.184

7.742.720.734

+ Chi phi hrong

2.124.896.979

2.428.104.649

+ Chi phi thue kho, thue dAt

2.632.450.260

2.629.678.260

+ Chi phi khac

2.419.239.945

2.684.937.825

2.461.098.690

2.712.886.208

9.637.685.874

10.455.606.942

9.526.271.903

10.232.846.708

+ Chi phi hrong

2.762.366.076

2.531.823.917

+ Chi phi quang cao

3.861.183.539

2.001.022.791

+ Chi phi h6 tro ban hang

1.500.000.000

3.500.000.000

(528.452.322)

2.200.000.000

* Cac

til' 10% tren tang chi phi QLDN

khoan chi phi QLDN khac

- Cac khoan chi phi quan Iy phat sinh trong

ky

* Chi ti~t cac khoan chism tir 10% tren tang chi phi ban hang

+ Chi phi v~ chuyen

+ Chi phi bao bi, chai ket
* Cac khoan chi phi ban hang khac

1.931.174.610
1.788.526.179

1.718.346.517

BCTC Qui 3-2015 (TT200)trM(6)


11.951.193.225

- Cac khoan chi phi ban hang phat sinh trong ky

11.314.798.082

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

Quy 3 nam nay

- Chi phi nguyen, nhien, v~t li~u

50.052.278.360

65.456.076.534

- Chi phi nhan cong

12.146.590.401

12.447.092.806

977.595.399

625.807.479

- Chi phi dich vu mua ngoai

5.391.990.190

8.007.811.444

- Chi phi khac bang ti6n

8.516.472.441

8.632.256.608

77.084.926.791

95.169.044.871

- Chi phi khiiu hao TSCD

CQng
10. Chi phi thu~ TNDN hi~n hanh
- Chi phi thue TNDN tinh tren thu nhap chju thue nam hien hanh

Quy 3 nam nay

Quy 3 nam trmrc

Quy 3 nam trunc

101.040.682

1.194.997.969

101.040.682

1.194.997.969

- Di6u chinh CP thue TNDN cua cac narn tnroc vao CP thue TNDN nam hien hanh
CQng
11. Chi phi thu~ TNDN hoan IlJi
VIll. ThOng tin b6 sung cho cac khoan muc trinh bay trong bao cao hru chuy~n ti~n t~

BCTC Qui 3-2015 (TT200)rrM(6)


J

IX. Nhfrng thOng tin khac
ThOng tin v~ cac ben lien quan
Trong icy, Cong ty phat sinh cac nghiep

Cac ben lien quan
Cong ty CP Van tai va giao nhan
Bia Sai Gon
T6ng cong ty Cp Bia RuQU
mroc giai khat Sai Gon

Cong ty CP Bia NGK Sai Gon
TayDo

VI).

voi cac ben lien quan. Cac nghiep

VI).

Gia tr] giao djch chira VAT(VND)

M6i quan h~ NQi dung nghiep v1.l

, 1.'
Nhan eung dp dich
Ben ten quan h A
e uyen
Cong ty me

VI).

chu y~u nhu sau:

v~n

4.209.200.000

Tra e6 me

Ben lien quan Nhan e6 me

Cho d~n ngay 30106/2015, cac khoan chua diroc thanh toan voi cac ben liea quan nhu sau:

Cac ben lien quan

T6ng cong ty Cp Bia RuQU
mroc giai khat Sai Gon

M6i quan h~ NQi dung nghiep v1.l

Cong ty me

Gia tr] khoan phai thu I(phai tra) (Vl"i

C6 phan ban tra cham

Cong ty CP V ~ tai va giao nh~
Bia Sai Gon

Ben lien quan Phai tra tien eung dp dich

VI).

(2.102.539.398)

Thu nh~p ciia thanh vien HQi d8ng Quan Tr], Ban TAng Clam d6c, trong ky nhir sau:

re 01/07/2015
d~n 30109/2015
VND

Tu 01/07/2014
d~n 30109/2014
VND

360.472.666

411.934.232

71.951.900

166.668.078

Thu lao Hqi dang Quan tr], BKS

110.000.000

110.000.000

Cqng

470.472.666

521.934.232

Thu nh~p Ban DiSu hanh
Trong d6: Thu nhap cua T6ng Giam d6c

L~p bi~u

Nguyen Thj Thu Thu}'

K~ toan tnrong

N guySn Ki~n Quoc

23