Báo cáo tài chính quý 3 năm 2014 - Công ty Cổ phần Viglacera Tiên Sơn

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Được ký bởi NGUYỄN TIẾN KHÔI
Ngày xA
ký: HQI
20.10.2014
11:06 ~T
CQNG HOA.
em) NGHlA

TONG CONG TY VIGLACERA
CONG TY CP VIGLACERA TIEN SON

NAM

DQc l~p - Tl,f do - Hanh Phuc

S6: 1239/ VIT - TCKT

Bik Ninh, ngay 20 thang 10 nam 2014

"V/v: Giai trinh ket qua san xuat kinh doanh
Quy 3/2014 "

Kinh giri: Uy ban Chung khoan Nha rnroc;
Sa Giao dich Chung khoan Ha Qi.
1. Ten Cong ty: Cong ty
2. Mil chtrng khoan:
3. Dia chi tru

C6 phan

Viglacera Tien San

vrr

sa chinh:

Khu cong nghiep Tien San - Tien Du - B~c Ninh.

4. Dien thoai: 02413.839.395

Fax: 02413.838.917

5. Nguoi thuc hien cong b6 thong tin: Ong Quach Hfru Thuan - Ngiroi dai
dien theo Phap luat,

6. NQi dung cua thong tin cong b6:
6.1 Bao cao tai chinh Quy 3/2014 cua Cong ty C6 phan Viglacera Tien San
duoc lap ngay 17 thang 10 nam 2014 bao gom: Bang can d6i k~ toan; Bao cao
ket qua kinh doanh, Bao cao hru chuyen ti~n t~, Thuyet minh bao cao tai chinh.
6.2 NQi dung giai trinh: K~t qua sari xuat kinh doanh cua Cong ty C6 phan
Viglacera Tien San Quy 3/2014 cao hon 10% so voi cling ky nam tnroc, theo quy
dinh tai thong nr s6 52/2012/TT-BTC
cua BQ Tai Chinh ban hanh ngay 05/4/2012
Cong ty xin diroc giai trinh nhu sau:

Loi nhuan truce thue Quy 3/2014: 13.535.821.197
Loi nhuan truce thu~ Quy 3/2013: 6.939.049.432

d6ng
dong

Loi nhuan Quy 3/2014 tang han 100/0 so voi cling ky nam truce do nhfmg
nguyen nhan sau:
Cong ty dil ap dung moi bien phap dS ti~t giam chi phi d~u vao, nham nang
cao hieu qua sari xuat kinh doanh, nho do dil ha gia thanh san xuat, tang doanh
thu so voi cling ky nam 2013;
Ben canh d6 chi phi tai chinh quy 3/2014 giarn so voi cling ky nam truce.
Vi vay k~t qua kinh doanh quy 3/2014 tang hon 10% so voi quy 3/2013.
B~ng cong van nay Cong ty C6 phan Viglacera Tien San xin giai trinh voi
Uy ban chimg khoan Nha mroc; Sa giao dich Chirng khoan Ha Qi va cac nha
d~u nr duoc biet.

Tran trong earn an!
N(fi nhiin: ~
- Nhu kinh giri;
- Liru TCHC, TCKT.


TONG CONG TY VIGLACERA
CONG TY

£>ia

co pHAN

VIGLACERA

chi: Khu Cong nqhiep

Tel:02413.839.395

TIEN

son

Bao cao tai chfnh

Tien Soon - B~e Ninh

QU)! III narn tai chfnh 2014

Fax: 02413.838.917

Mau 56: Q-01d

BANG CAN £)61 KE ToAN

Chi tieu

Mi:l
chi tieu

ThuyM
minh

S6 d§u narn

S6 cuoi ky

TAl SAN

A- TAl SAN NGAN HAN

100

I. Tien va cac khoan tll'O'ng dll'O'ng ti~n

110

1. Tien

111

2. Cac khoan tU'O'ngdU'O'ng tien

112

II. Cac khoan d§u tll' tai chinh ngc1n han

120

III. Cac khoan phai thu ng~n han

3

224,307,747,972

249,876,935,117

9,432,545,439

31,441,859,297

8,382,545,439

10,751,859,297

1,050,000,000

20,690,000,000

4,000,000,000

4,000,000,000

130

66,600,007,618

91,641,484,864

1. Phai thu khach hang

131

57,324,002,356

79,282,474,496

2. Tra tnroc cho ngU'eri ban

132

1,880,222,912

2,322,110,492

3. Cac khoan phai thu khac

135

5

17,048,837,143

20,217,970,290

4. Oil phonq phai thu ngan han kh6 doi

139

6

(9,653,054,793)

(10,181,070,414)

IV. Hang t6n kho

140

4

7

143,766,371,305

119,390,638,370

147,154,018,452

120,857,191,474

1. Hang ton kho

141

2. Oil phonq giam gia hang ton kho

149

(3,387,647,147)

(1,466,553,104)

V.Tai san ng~n han khac

150

508,823,610

3,402,952,586

1. Chi phi tra truoc ngan han

151

2. Thue GTGT dU'Q'ckhau trLY

152

8

--

-

821,691,690

-

2,412,398,876

3. Thue va cac khoan khac phai thu Nha ruroc

154

102,288,818

133,293,506

4. Tai san ngan han khac

158

406,534,792

35,568,514

314,274,435,002

B. TAl SAN oAI HAN

200

I. Cac khoan phal thu dai han

210

II.Tai san e6 dinh

220

1. Tai san e6 dinh hCPuhinh

221

- Nguyen gia

222

- Gia tri hao man IOy ke

223

2. Tai san e6 dinh thue tai chinh

224

- Nguyen gia

225

- Gia tri hao man IOy ke

226

3. Tai san e6 dinh vo hinh

227

- Nguyen gia

228

- Gia tri hao man IOy ke

229

4. Chi phi xay dl,l'ng Co' ban dO>dang

230

III. B~t dQng san d§u tll'

240

IV. Cac khoan d§u tll' tai chinh dai han

250

345,359,968,669

-

9

10

11

302,645,313,635

333,574,803,732

278,477,740,389

304,704,975,158

507,733,776,191

501,059,670,89

(229,256,035,802)

(196,354,695,73

7,763,399,989

10,354,470,10

12,354,771,914

20,056,634,571

(4,591,371,925)

(9,702,164,470)

16,404,173,257

16,913,121,661

25,396,681,640

25,176,181,640

(8,992,508,383).

-

12
13

11,574,400,000
12,000,000,000

1. £lau tu VaG eong ty lien ket, lien doanh

252

12,000,000,000

258

1,300,000,000

1,300,000,000

3. Oil phonq giam qia dau tll' tai chinh dai han

259

(1,725,600,000)

(1,725,600,000)

V. Tai sari dai han khac

260

1. Chi phi tra truoc dai han

261

2. Tai sari dai han khac

268

TONG CONG TAl SAN

270

-----

--

~

1,602,236,812

11,574,400,000

54,721,367

210,764,937

51,721,367

207,764,937

3,000,000

3,000,000

538,582,182,974

~

(8,263,059,979)

2. £lau tu dai han khac

14

~

595,236,903,786


~---

Ma

Chi tieu

chi tieu

Thuyet
minh

S6 cu6i ky

S6 d~u ky

NGUClN VaN
A. NO' PHAI TRA

300

395.660.848.987

470.399.229.588

I. N9' ng~n han

310

292.049.927.463

382.287.128.613

1. Vay va no nqan han

311

196.912.661.475

246.544.025.565

2. Phai Ira ngll'oi ban

312

59.874.430.787

106.301.527.624

3. Ngll'oi mua Ira tien truoc

313

509.149.595

509.216.435

4. Thu§ va cac khoan phai nop nha nuoc

314

5. Phai Ira ngll'oi lao de)ng

315

6. Chi phi phai tra

316

7. Cac khoan phai tra, phai nop khac

319

8. Quy khen thll'ang phuc 100i

15

10.562.627.161

16

9050.751.679

1.100.433.871

1.933.274.152

17

2.757.104.391

1.739.395.056

18

20.058.346.940

16.150.702.859

323

275.173.243

58.235.243

II. N9' dai han

330

103.610.921.524

88.112.100.975

1. Phai Ira dai han khac

333

206.000.000

206.000.000

2. Vay va no dai han

334

103.404.921.524

87.906.100.975

142.921.333.987

124.837.674.198

142.921.333.987

124.837.674.198

so' HO'U

B.VON CHU

19

400

I. V6n chu sO> hCPu

410

1. Van d~u tu cua chu sa hCl'u

411

99.000.000.000

99.000.000.000

2. Thanq du van co phan

412

16.171.178.487

16.171.178.487

3. Quy d~u tu phat tri~n

417

4.417.818.521

4.417.818.521

4. Quy d\f phonq tai chinh

418

2.078.312.561

2.078.312.561

5. LO'i nhuan sau thue chua phan phoi

420

21.254.024.418

3.170.364.629

TONG CONG NGUON VaN

440

538.582.182.974

595.236.903.786

cAc

20

CHi TIEU NGOAI BANG

1. Tai san thue nqoai

01

-

-

2. Vat tu, hang h6a nhan giCl'he), nhan gia conq

02

-

-

3. Hang h6a nhan ban he), nhan kV gtYi, kV CU'O'C

03

-

-

:4. NO' kh6 doi da xtY IV

04

-

-

5. Nqoai t~ cac loai

05

-

-

06

-

-

6.

DI,J'

tcan chi

SI,J'

nqhiep,

dl,J'

an

LAp BI~U

Ngllyin

----

KE ToAN TRU'aNG

ns» KMi

---

--

Ngo Trong rss«

-- --

TONG CONG TY VIGLACERA
CONG TY
pHAN VIGLACERA TIEN SON
Dja chi: Khu Conq nghi~p Tien SO'n - B~c Ninh
Tel:02413.839.395
Fax: 02413.838.917

co

Bao cao tai chinh
Quy III narn tal chinh 2014
Mau 56: Q-02d

BAo cAo

QUA

KET

Ma
chitieu

Chi tieu

HO~T £lQNG KINH DOANH
se

Thuyet
minh

Quy nay narn nay

Quy nay narn tnro-c

IOy k~ tll> d~u narn
d~n cu6i quy nay
(Nam nay)

167.042.391.245

466.365.510.428

1. Doanh thu ban hang va cung cap dich VI)
--- 2. Cac khoan qiarn trlf doanh thu
----3. Doanhthu thuan v~ ban h3~ va cung cap dich vI;! (1 0 = 01 - 02l ___

01

21

188.764.901.472

02

22

49.357.331

10

23

188.715.544.141

166.016.439.766

4. Gia von hang ban

11

24

164.077.685.238

138.641.377.262

.-

--

-

-

--

-

-

~._L9'! nhu~!, ~?p v~ ban hanq va cun~ cap dl~J1 vl)(20=1.Q::.~
6. Doanh thu hoat dong tai chinh

-----

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7. Chi phi tai chinh

--

---.

- Trang

1-----

----

ao:
Chi phi
--

-_

----

-

-

8. Chi phi ban_han~ _

-

!.O. L<;>,inhuan

-

11. Thu nhap khac
-

12. Chi phi khac

----

-

--

--

-

- (24+25)}

13. L<;>,i~hu~n kh_a~i40=~~ -32)_
14. Phan lai
--

--

~:..!6ng

10 trang

-

cong ty lien ket, lien doanh

I<;>,i
nhu~n k~ toan trU'cY~thu~i~~=30+4~

_

--

16. Chi phi thue TNDN hien hanh

- --

--

-

17. Chi phi thue TNDN hoan lai

-

--

18. Loi nhuan sau thue thu nh~p doanh n~hi~pi60=50-51-52!
19. Lai co ban tren co phi€!u(*)

----

--

335.682.488.397

-

64.644.460.528

62.513.748.166

1.103.374.674

907.705.181

24.4 78.210.126

29.767.780.822

22.690.092.980

26.338.797.571

10 792 007.429

6.322.091.908

8.490.664.947

27

1.165.460.224

3.001.374.230

28

2.771.455.654

4.171.263.542

13.685.903.898

9.762.433.293

28.926.198.129

14.435.954.172

700.172.987

871.898.890

1.664.457.867

5.217.550.125

6.977.657.360

12.078.416058

--

--

50
51

- --

--

-

---

52
60

---

-

29

--

-

-

--

---

--

---

KE ToAN TRU'ONG

-

----

--

-

4.219.781.572

-

8.123.645.375

----

Nguyill

~
tu« Khoi

Ngo Trang Toan

-

-5.313.199.493

-- ---- -

11.937.285.102

(6.860.865.933)
-

7.575.088.239

23.612.998.636
5.223.400.847

--

-

-

-

6.939.049.432 _.

18.389.597.789

-

-

7.280.433.251

-

-

~

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7.575.088.239

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-

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CO
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.
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~

--

-

-

2.979.648.120

10.556.173.077

_.

-

-

-

---

--

6.939.049.432

13.535.821.197

--

--

(2.823.383.861 )

-

-----

-----

(150.082.701 )

-

---

._-

3.695.282.751

850.255.688

--

70

L~P BIEU

400.635.620.426

7.401.040.548

45

-- ---

-

398.196.236.563

26

40

-

27.375.062.504

465.280.080.954
-

---

1.711.253.696

22

32

---

-

-

--

-

352.015.990

31

--

-

-

386.001.421

30

-

1.085.429.474

25

25

thuan tll> heat d?!,~ kin~oanh{30=:30+(21-22)

------

399.907.490.259

21

24

----

-----

-

23

--

-

9. Chi phi quan Iy doanh nqhiep
-

-_.-

--

---

24.637.858.903

20

..

---------

IEii vay

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IOy k€! tll> d~u narn

-

1.025.951.4 79

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TONG CONG TY VIGLACERA
CONG TY
pHAN VIGLACERA TII~N son
Dja chi: Khu Cong nghi~p Tien San - siic Ninh
Tel:02413.839.395
Fax: 02413.838.917

co

SaO cao tai chfnh
Quy III narn tal chfnh 2014
M~u 56: Q-03d

BAa cAa

LU'U CHUYEN TII~NTJ;

(Theo phU'O'ngphilp giiln tiep)

Chi tieu

Mil
chi tieu

Thuyet
minh

01

29.1a

Luy k€! tll' dflu narn
d€!n cu6i quy
nay(Nam nay)

Luy k€! tll' dflu narn d€!n
cuoi quy nay
(Narn tnroc)

I. LU'u chuyen ti~n tll' heat d9n9 kinh doanh
1. L~i nhujn~U'octhu~
2. Eli~u chinh cho cac khoan

23.612.998.636

7.575.088.239

55.174.938.733

52.602.668.570

- Kh§u hao TSC£)

02

31.055.877.931

22.573.864.076

. Cac khoan dll phOng

03

1.414.739.637

4.449.739.897

- Li'ii,

10

- Lai,

10 hi

chenh I$ch ty gia h6i doai crura thuc hien

04

heat dQng ci§u tu

-

14.228.185

05

- Chi phi lai yay

06

3. Loi nhuan tll' heat d9n9 kinh doanh truoc thay dbi
vcSn IU'u d9n9

08

- Tang, giam cac khoan phai thu

09

(33.023.963.241 )

26

-

(759.732.974)

22.690.092.980

26.338.797.571

78.787.937.369

60.177.756.809
(11.172.570.69~

- Tang, giam hang ton kho

10

(26.289.786.175)

1.763.776.127

- Tang, giam cac khoan phai tra (Khonq ke lai yay phai tra,
thue thu nhap doanh nqhiep phai nQP)

11

23.829.805.307

7.126.864.836

- Tang, giam chi phi tra truoc

12

977.735.260

(4.640.933.955)

- Ti~n lai yay da tra

13

(19.842.888.307)

(25.382.385.842)

- Thue thu nhap doanh nqhiep da nQP

14

(2.752.412.892)

- Ti~n thu khac tli hoat ciQng kinh doanh

15

25.000.000

. Ti~n chi khac cho heat dQng kinh doanh

16

LU'u chuyen ti~n thuan tll' heat d9n9 kinh doanh

20

-

-

103.715.000
(662.238.200)

.(
21.711.427.321

27.313.984.080

(

II. LU'u chuyen ti~n tll' hoat dQng d~u tU'

i1

1.Tien chi cie mua sam, xay dllng TSC£) va cac tai san dai

han khac

21

4.543.971.299

2.Ti~n thu tli thanh Iy, nhuoriq ban TSC£) va cac tai san
dai han khac

22

461.646.000

-

23

(1.050.000.000)

-

24

20.690.000.000

3.Tien chi cho yay, mua cac cong Cl,l no cua don vi khac
4.Tien thu h6i cho yay, ban lai cac conq cu no cua cian vi
khac
5.Tiem chi ci§u tLl' gap von vao don

vi

khac

25

-

vi

26

-

6.Ti~n thu h6i ci§u tu gap von vao dan

khac

(3.113.253.400)

-

(20.690.000.000)
-

7.Tien thu lai cho yay, co tire va IO'inhuan duoc chia

27

1.103.374.674

759.732.974

LU'u chuyen ti~n thuan tll' heat d9n9 dflu tU'

30

25.748.991.973

(23.043.520.426)

III. LU'u chuyen ti~n tll' hoat d9n9 tai chfnh
1.Tien thu tli phat hanh co phieu, nhan von gap cua chu

sa hCfu

31

---

~-

--

-------

---

-

---

--


M§

Chi tieu

chi tieu

ThuyM
minh

LOy k~ tu d;\u nam
d~n cu<5i quy
nay(Nam nay)

LOy k~ tu d;\u narn d~n
cu<5i quy nay
(Narn tnroc)

3.Tien yay ng~n han, dai han nhan dtroc

33

364.138.825.794

318.550.460.289

4.Tien chi tra no g6c yay

34

(431.416.428.257)

(308.660.857.267)

5.Tien chi tra no thue tai chinh

35

(2.192.130.689)

(6.383.319.123)

6.

Co tire,

iQ'i nhuan da tra cho chu

sa hO>u

36

LU'u chuyen ti€!n thuan tu heat d¢ng tili chinh
LLPUchuyen ti€!n thuan trong ky (50

= 20+30+40)

Ti€!n va tU'O'ng dU'O'ng ti€!n d~u ky
Anh hU'ang cua thay d6i

tY

-

-

40

(69.469.733.152)

3.506.283.899

50

(22.009.313.858)

7.776.747.553

60

31.441.859.297

408.540.341

gia h<5idoai quy d6i nqoai
61

t~
Ti€!n va tLPO'ng dU'O'ng ti~n cuc3i ky (70

= 50+60+61)

70

LAp BI~U

-

3

9.432.545.439

8.185.287.894

K~ ToAN TRU'ONG

Nguyin tu« sus:

Ngo Trang

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TONG CONG TY VIGLACERA
CONG TY CO pHAN VIGLACERA

TIEN SON

Khu Cong nghiep Tien San - tinh Bac Ninb

TmmffiTMThffiBAocAOTMCHrnH
Quy III niim 2014
TrN CHU

. THONG

G

Hinh thirc so' htru v6n

Cong ty C6 phan Viglacera

Tien San tien than la Cong ty Granite Tien San la doanh nghiep NM mroc dircc chuyen d6i
ngay19110/2007
cua BO tnrong BO Xiiy dung v~ viec chuyen Cong ty Granite Tien
San true thuoc Tong Cong ty Thuy tinh va G5m xay dung thanh Cong ty C6 phan Viglacera Tien San.

theo Quyet djnh 55 1309/QD-BXD

Tru

So'

chinh cua Cong ty tai: Khu cong nghiep Tien Son - Huyen Tien Ou - Tinh Bac Ninh

V6n dieu l~ cua Cong ty la: 99.000.000.000

VND, nrong duong

9.900.000

c6 phan, menh gia mot c6 phan la: 10.000

VND
Cong ty co cac don vi true
- Chi nhanh tai Thai Binh

Nganh

Dja chi
KCN Tien Hai, Thai Binh

thuQc sau:

Hoat oQng kinh doanh

chinh

San xuftt, kinh doanh gach 6p lat

ngh~ kinh doanh

Heat dong chinh cua Cong ty la sari xuat, kinh doanh cac san pharn gach 6p lat Granite

va cac 10<;J,i
v~t lieu xiiy dung

khac
Dl;ic oi~m hoat oQng ciia doanh

2

.

orE DO v A CHINH

nghi~p

narn tai chfnh co anh hurmg d~n Bao cao tai chinh

trong

SACH ICE TOAN AP D

2.1 . Ky k~ toan, do'n vi ti~n t~ Slr dung trong

G T ~I

co

G TY

k~ toan

Ky k~ toan nam cua Cong ty b~t d~u tu ngay 01101 va k~t thuc van ngay 31112 hang narn.
Dan vi tien t~

2.2 . Chufin

sua

dung trong ghi chep k~ toan la d6ng Vi~t Nam (VND)

muc va Ch~ Qe) k~ toan ap dung

chi aoki toan ap dung
Cong ty ap dung Ch~ dQ K~ to an doanh nghiep ban hanh theo Quyet dinh 55 15/2006/QD-BTC

ngay 20 thang 3 narn
2006 da duoc sua d6i, b6 sung theo quy dinh t~i Thong tu 244/2009/TT-BTC
ngay 31 thang 12 nam 2009 cua Bo
tnrong

ae Tai

Tuyen

b6 vd viec

chinh.

twin thu Chua'n muc

ki loan

va

chi aoki

Cong ty da ap dung cac Chu~n mire k~ toan Vi~t

ft
loan

.J

am va cac van ban huang dful Chuan mire do Nha ruroc da ban hanh.

chuan mire va Ch~ do k~ toan hien hanh dang ap dung.

ki

todn ap dung

Cong ty ap dung hinh thirc k~ toan tren may vi tinh.

2.3 . Ti~n va cac khoan tuong duung ti~n
Ti~n va cac khoan
gian dao han khong

II
P

Cac bao cao tai chinh duoc l~p va trinh bay theo dung moi quy dinh cua rung chuan rnirc. thong tu huang d~n thuc hien

Hinh thicc

=

I'

tuong

duong

tien bao g6m tien mat tai quy, tien giri ngan hang, cac khoan d~u tu ngan han co thai

qua 03 thang, co tinh thanh khoan cao, co kha nang chuyen

djnh va khong co nhieu rui ro trong chuyen d6i thanh tien.
2.4 . Hang t6n kho

1111

d6i d~ dang thanh cac luong tien xac

r,


Hang ton kho ducc tinh theo gia g6c. Twang hop gia tri thuan co th€ thuc bien ducc thap hem gia gee thi hang t6n kho
duoc tinh thee gia tri thuan co th€ thirc hien duoc.

Gia g6c hang ton kha baa gom chi phi mua, chi phi che bi~n va cac

chi phi lien quan true ti~p khac phat sinh d€ co diroc bang t6n kho
Gia trj hang t6n kho ducc xac dinh thea phirong

diem va trang thai hien tai.

phap binh quan gia quyen thang.

Hang t6n kho duoc hach toan theo phuemg phap ke kbai thuong
D\I phong

a dia

xuyen.

giam gia hang t6n kho diroc l~p VaG thai di~m cuo: narn la s6 chenh lech gitra gill. g6c cua hang t6n kha Ian

hem gill. tri thuan co th€ thuc hien ducc,
2.5 . Tai san e6 djnh

va khftu hao tai san e6 djnh

Tai san c6 dinh hiru hlnh, tai san c6 dinh vo hinh ducc ghi nhan theo gia g6c. Trang

qua trinh su dung, tai san c6 dinh

htru hinh, tai san c6 djnh vo hinh duoc ghi nhan theo nguyen gia, hao man luy k~ va gia tri can lai.

Tai san c6 dinh hinh thanh nr d~u

ill

xay dung co ban duoc ghi nhan thea chi phi xay dung cc ban thuc t~ t~p hop tren

tai khoan 241 va thirc hien di~u chinh khi co quyet dinh phe duyet cua H9i d6ng quan tri v~ t6ng gia tri v6n d~u

ill

hinh

thanh tai san.
Tai san c6 dinh thue tai chinh diroc ghi nhan nguyen
ti~n thue t6i thieu (khong
chlnh. Trang

baa gom thue GTGT)

gia theo gia tri hop Iy hoac gia tri hien tai cua khoan thanh toan

va cac chi phi true ti€p phat sinh ban dc1u lien quan d€n TSCf)

thue tai

qua trinh su dung, tai san c6 dinh thue tai chinh duoc ghi nhan theo nguyen gia, hao man luy k€ va gia tri

can lai.
Kh~u haa duoc trich theo phuong

phap duong thang. Thai gian khau hao duoc uoc tinh nhu sau:
10 - SO nam

- Nha cira, v~t ki€n true
- May moc, thiet
- Phuong

bi

20 narn

tien van tai

06 - 10 nam

- Thi~t bi van phong

03 - 08 nam

- Quyen Slr dung d~t
- Gia tri thuong
TSCf)

49 narn

hieu

10 nam

thue tai chinh dircc trich khau hao nhir TSCf)

cua Cong ty. D6i voi TSCf)

thue tai chinh khong chac chan se

diroc mua lai thi se duoc tinh trich khau haa theo thai han thue khi thai han thue ngan hem thai gian sir dung hiru ich,
D6i voi may moc, thiet bi Cong ty thuc hien trich khau hao tang 1,5 I~n
2.6 . Cac khoan
Cac khoan

sa

voi narn 2013

d~u tu· tai chinh
dc1u

ill

vao cac cong ty khac

duoc

trinh bay theo phuong

phap gia g6c. Cac khoan

phan ph6i loi nhuan

nhan duoc do phan chia k€t qua kinh doanh duoc ghi nhan vao k~t qua hoat dong kinh doanh rrong ky. Cac khoan phan
phoi duoc xem nhu phan thu h6i cua cac khoan dc1u ill va duoc tnr vao gia tri dc1u ill.
. Cac khoan dftu

ill

vao cac cong ty lien k€t ma trang do Cong ty co anh huang dang k€ duoc trinh bay theo phuong

gia g6c. Cac khoan

phap

phan phoi loi nhuan nr s6 lei nhuan thuan lily k€ cua cac cong ty lien k€t sau ngay dc1u ill duoc

phan b6 vao k~t qua hoat dong kinh doanh

trong ky cua Cong ty. Cac khoan phan phoi khac duoc xem nhtr phc1n thu

h6i cac khoan dc1u ill va duoc tnr vao gia tri dc1u ill.

Khoan d~u

ill

vao corig ty lien doanh ducc

k€ toan thea phuong

phap gia g6c. Khoan v6n gop lien doanh khong di~u

sa

chinh theo thay d6i cua phan
huu cua cong ty trong tai san thuan cua cong ty lien doanh. Bao cao K€t qua hoat dQng
kinh doanh cua Cong ty phan anh khoan thu nh~p duQ'c chia t:ir IQ'i nhu~n thuc1n luy k~ cua Cong ty lien daanh phat sinh
sau khi gop v6n lien daanh.
Hoq.t d9ng lien doanh thea hinh thuc Hoq.t d9ng kinh doanh d6ng ki~m saat va Tai san d6ng ki~m soat duQ'c Cong ty ap
dVng nguyen t~c k€ taan chung nhu vai cac hoq.t dong kinh daanh thong thuang

khac. Trang

Cong ty theo doi rieng cac khaan thu nh~p, chi phi lien quan d~n haq.t d9ng lien daanh
ben trang

lien doanh theo hqp d6ng lien daanh;

2111

do:

va th\fc hi~n phan b6 cha cac


Cong ty thee doi rieng tai san g6p von lien doanh,

phan v6n gop VaG tai san d6ng kiern soat va cac khoan cong no

chung, cong no rieng phat sinh ill hoat dong lien doanh.

Cac khoan d§.u tu clurng khoan tai thai diem bao cao, neu:
C6 thai han thu h6i hoac dao han khong

qua 3 thang k~ ill ngay mua khoan d§.u tu do duoc coi la "nrong

duong

tien";
C6 thai han thu h6i von duoi 1 narn hoac trang

I chu ky kinh doanh dircc phan loai la tai san ngan han;

C6 thai han thu h6i v6n tren I nam hoac hon I chu kY kinh doanh dircc phan lo~i la tai san dai han;

Dtr phong giam gia d§.u tu duoc I~p VaG thai diem cuoi nam la s6 chenh lech giira gia g6c cua cac khoan d§.u tu duoc
hach toan tren s6 k€ to an Ian hon gia tri thi tnrong

cua chung tai tho; di~m I~p dtr phong,

2.7 . Chi phi ai yay
Chi phi di vay dircc ghi nhan VaG chi phi san xuat, kinh doanh trong kY khi phat sinh, tnr chi phi di vay lien quan true
tiep d~n viec d§.u tu xay dung hoac san xufit tai san do dang duoc tfnh VaG gia tri cua tai san do (duoc

von hoa) khi c6

au cac di6u kien quy dinh trong Chuan rmrc K~ to an Vi~t Nam s6 16 "Chi phi di vay".
Chi phi di vay lien quan true ti~p d~n viec d§.u tu xay dung hoac san xufit tai san do dang can c6 thai gian du dai (tren
12 thang) dS co thS dira VaG sir dung theo muc dich dinh truce

hoac ban thi duoc tfnh VaG gia tri cua tai san do (duoc

v6n hoa), bao g6m cac khoan

chiet khau hoac phu tr9i khi phat hanh trai phieu,

lili tien vay, phan b6 cac khoan

cac

khoan chi phi phu phat sinh lien quan to'i qua trinh lam thu tuc vay.
Chi phi lili vay duoc von h6a trong kY la 0 d6ng.
2.8 . Chi phi tra trurrc
Cac chi phi tra truce

chi lien quan d~n chi phi san xuat kinh doanh cua mot nam tai chinh hoac mot chu ky kinh doanh

diroc ghi nhan la chi phi tra truce ngan han va duoc tinh VaG chi phi san xufit kinh doanh trong nam tai chfnh.
Cac chi phi dil phat sinh trong narn tai chinh nhung
d9 k~ toan duoc hach toan VaG chi phi tra tnroc

lien quan d~n k~t qua hoat d9ng san xuat kinh doanh cua nhieu nien

dai han dS phan b6 d§.n vao k~t qua hoat d9ng kinh doanh trong

cac

nien d9 k~ toan sau.

Viec tfnh va phan b6 chi phi tra tnroc dai han vao chi phi san xu~t kinh doanh rung kY hach to an duoc can cir vao tinh
chat, mire d9 tung loai chi phi d~ chon phuong
VaG chi phi san xuat kinh doanh theo phuong

phap va tieu thirc phan b6 hop IY. Chi phi tra truce

phap duong

duoc phan b6 d§.n

thang.

2.9 . Chi phi phai tra
Cac khoan chi phi thuc t€ chua phat sinh nlurng duoc trfch truce

VaG chi phi san xuat, kinh doanh trong kY dS dam baa

khi chi phi phat sinh thuc t~ khong gay d9t bien cho chi phi san xuat kinh doanh tren co

sa dam

bao nguyen t~c phu

hop giua doanh thu va chi phi. Khi cac chi phi do phat sinh, neu c6 chenh lech voi s6 dil trich, k~ to an ti~n hanh ghi b6
sung hoac ghi giam chi phi nrong irng voi phan chenh lech,

2.10 . V6n chu so' hiru

sa

sa

V6n d§.u tu cua chu
htru dUQC ghi nhan theo s6 v6n thuc g6p cua chu
hfru.
Thang du v6n c6 ph§.n duoc ghi nhan theo s6 chenh lech Ian hon/hoac nho hon gitra gia thuc t~ phat hanh va rnenh gia
c6 phieu khi phat hanh c6 phieu I§.n d§.u, phat hanh b6 sung hoac tai phat hanh c6 phieu quy. Chi phi true tiep lien quan
d~n viec phat hanh b6 sung c6 phieu hoac tai phat hanh c6 phieu quy duoc ghi giarn Thang du v6n c6 phan.
V6n khac cua chu

sa htru

dUQC ghi theo gia tri con lai gifra gia tri hop ly cua cac tai san ma doanh nghi~p dUQc Cclct6

chuc, ca nhan khac ti;ing, bi~u sau khi tru (-) cac khoan thu~ phai n9P (n~u c6) lien quan d~n cac tai san dUQc ti;ing, bi~u
nay; va khoan b6 sung ill k~t qua ho~t d9ng kinh doanh.
Lqi nhu~n sau thu~ chua phan ph6i la s6 IQi nhu~n ill cac ha~t d9ng cua doanh nghi~p sau khi tru (-) cac khoan di6u
chinh do ap dVng h6i t6 thay d6i chfnh sach k~ toan va di6u chinh h6i t6 sai s6t trQng y~u cua cac nam truac. Lqi nhu~n
sau thu~ chua phan ph6i c6 th~ dUQc chia cho cac nha d§.u tu dlJa tren

tY

l~ g6p v6n sau khi dUQc H9i d6ng quan trj phe

duy~t va sau khi dil trfch I~p cac quy dl,f phong theo Di6u l~ Cong ty va cac quy dinh cua phap lu~t Vi~t

3/11

am.

---

r.'

:;;;;


C6 nrc phai tra cho cac c6 dong duoc ghi nhan la khoan phai tra trong Bang Can d6i k@ toan cua Cong ty sau khi co
thong bao chia c6 rue cua HOi d6ng Quan tri Cong ty.

2.11 . Cac nghlep vu biing ngoai t~
Cac nghiep vu phat sinh bing cac don vi tien t~ khac voi don vi tiSn t~ kS toan cua Cong ty (VNDfUSD)
toan theo

tY

gia giao dich VaG ngay phat sinh nghiep

tY

ngoai t~ duoc danh gia lai theo

vu, Tai ngay kSt thuc ky k@ toan, cac khoan

gia mua VaG cua Ngan hang Thuong

tY

di~m lap Bao cao Tai chinh . T~t ca cac khoan chenh lech

duoc hach

muc tib

t~ co g6c

rnai noi Cong ty mo tai khoan cong b6 tai thai

gia thuc t@phat sinh trong nam va chenh lech do danh gia

rnuc tien t~ co goc ngoai t~ cuoi ky duoc hach toan VaG k@t qua hoat dong kinh doanh cua ky k@

lai s6 du cac khoan
toan,
Cac nghiep

vu phat sinh bing cac don vi tiSn t~ khac voi don vi tien t~ kS toan cua Cong ty duoc hach to an theo

giao dich VaG ngay phat sinh nghiep

vu. Chenh

lech

tY

tY

gia

gia thuc tS phat sinh trong narn duoc ghi nhan VaG doanh thu

hoac chi phi tai chinh cua nam tai chinh. Tai ngay kSt thuc kY kS to an nam, cac khoan muc ti~n t~ co g6c ngoai t~ duoc
danh gia lai theo tY gia mua VaG cua Ngan hang Thuong

mai noi Cong ty mo Tai khoan cong b6 tai

thai

di~m lap bao

cao Tai chinh,
Chenh

lech

tY

gia do danh gia lai s6 dir cu6i nam cua cac khoan rnuc tai san va cong no tien t~ co g6c ngoai t~ duoc

hach toan vao bao cao kSt qua heat dong kinh doanh cua nam tai chinh. Tuy nhien, tnrong

tY

gia do danh gia lai s6 dir cuoi nam cua cac khoan

hop ghi nhan 16 chenh lech

muc cong no tien t~ dai han VaG chi phi d~n dSn kSt qua kinh

doanh cua cong ty bj 16, mot phan chenh I~ch tY gia co th~ duoc phan b6 VaG cac narn sau d~ cong ty khong bi 16 nhung
mire ghi nhan VaG chi phi trong nam it nh~t phai bang chenh lech ty gia cua s6 dir ngoai t~ dai han phai tra trong narn
do.
Chenh lech

tY

gia phat sinh trong ky va chenh

lech do danh gia lai s6 dir co g6c ngoai t~ cu6i kY lien quan dSn hoat

dong d§u nr xay dirng duoc phan anh lily kS tren Bang can d6i kS toano Khi kSt thuc qua trinh delu nr xay dung, toan bo
chenh lech

tY

gia thuc tS phat sinh trong giai dean delu tu xay dung va chenh I~ch

ti~n t~ co g6c ngoai

tY gia

danh gia lai cua cac khoan muc

t~ VaG ngay bat d§u heat dong kinh doanh duoc ghi nhan VaG tai khoan

duoc phan b6 vao thu nhap hoac chi phi hoat dong tai chinh cua cac kY hoat dong kinh doanh

chi phi cho phan b6 va
ti@p theo voi thai gian la

5 nam,
2.12 . Ghi nhfin doanh thu
Doanh thu ban hang
Doanh thu ban hang duoc ghi nhan khi d6ng thai thoa man cac di~u kien sau:
Pheln Ian rui

[0

va 19i Ich gan li~n voi quyen

sa hfru san

pham hoac hang h6a da duoc chuyen giao cho nguoi mua;

Cong ty khong con nam gill" quyen quan Iy hang h6a nhir nguoi

So'

hiru hang hoa hoac quyen kiern scat hang hoa;

Doanh thu duoc xac dinh nrong d6i chac chan;
Cong ty da thu duoc hoac se thu duoc IQ'i ich kinh tS ill giao dich ban hang;
Xac dinh duoc chi phi lien quan d@n giao dich ban hang.

Doanh thu cung cap dicb v¥
Doanb thu cung cfrp dich vu duoc ghi nhan khi k@t qua cua giao dich do ducc xac dinh mot each dang tin cay. Truong
hop viec cung dp

dich

V\I

lien quan d@n nhieu kY thi doanh thu duQ'c ghi nh~n trong kY theo k@t qua pheln cong vi~c da

hoan thanh vaa ngay l~p Bang din d6i kS toan cua kY d6. K@t qua cua giao dich cung cfrp dich

V\I

duQ'c xac d[nh khi

thoa man cac di~u ki~n sau:
Doanh thu dugc xac dinh tuang

d6i ch~c ch~n;

Co kha nang thu duQ'c IQ'i fch kinh tS ill giao dich cung cfrp dich

Y\l

d6;

Xac dinh dugc ph§n cong vi~c da hoan tMnh VaG ngay I~p Bang can d6i k@toan;
Xac dinh dugc chi phi phat sinh cha giaa djch va chi phi d@hoan thanh giao dich cung cfrp dich

Pheln cong vi~c cung dp

dich

Y\l

da hoan thanh duQ'c xac dinh thea phuong

V\I

do.

phap dimh gia cong vi~c hoan thanh.

Doanh thu hO(lt Qr5ngtai chinh
Doanh thu phat sinh ill tiSn lai, tiSn bim quySn, c6 tuc, IQ'i nhu~n duQ'c chia va cac khoan doanh thu hO<;ltdong tai chfnh
khac dUQ'c ghi nh~n khi thoa man d6ng thai hai (2) di~u ki~n sau:

4111


-

C6 kha nang thu ducc loi Ich kinh t~ ill giao dich d6;

-

Doanh tbu duoc xac dinh nrong d6i chac chan.

C6 nrc, lei nhuan ducc chia ducc ghi nhan khi C6ng ty duoc quyen nhan c6 nrc hoac duoc quyen nhan loi nhuan
viec gop von,

ill

2.13 . Ghi nh~n chi phi ta i chinh
Cac khoan chi phi ducc ghi nhan van chi phi tai chinh gom:
-

Chi phi hoac cac khoan 16 lien quan d~n cac hoat dong d~u nr tai chinh;

- Chi phi cho yay va di yay von;
- Cac khoan 16do thay d6i tY gia h6i doai cua cac nghiep vu phat sinh lien quan d~n ngoai te;
- Dir phong giam gia d~u tu chtrng khoan.
Cac khoan tren duoc ghi nhan theo t6ng s6 phat sinh trong Icy, khong bu tnr voi doanb thu hoat dQng tai chinh.

2.14 . Cac khoan thu~
Thui hien hanh
Hi san thue va cac khoan thue phai nop cho narn hien hanh va cac nam truce ducc xac dinh bang s6 ti€n du kien phai
n¢p cho (hoac ducc thu h6i ill) C(J quan thue, dira tren cac mire thue suat va cac luat thue co hieu hrc d~n ngay k~t thuc
Icy k~ roan nam.

3

. TIEN vA cAc KHOA.t~ TUONG DUONG TIEN

Ti€n mat

Ti~n giri ngan hang
Cac khoan nrong dirong tien

30109/2014
VND
230.782.505
8.151.762.934
l.050.000.000

OllOI/2014
VND
179.419.340
10.572.439.957
20.690.000.000

9.432.545.439

31.441.859.297

. cAc KHoANDAUTUTAICHiNHNGAN~N
30109/2014
VND
D~u tu ngan han khac (*)

OliO112014
VND

4.000.000.000

4.000.000.000

4.000.000.000

4.000.000.000

(*) Lit khoan cho Cong ty CP Viglaeera Thang Long yay von phuc vu hoat dQng san xu~t kinb doanb; lai su~t cho yay
la 11%/nam, hinh thirc dam bao no cho yay bang tin chap: 4.000.000.000,
5

. cAc KHoAN PIIAI THU NGAN H~N KHAc
30109/2014
VND
3.571.432.984

Phai thu ngiroi lao dong
Phai thu khac
Tong Cong ty Viglacera
Cong ty c6 phan Viglacera Thang Long
Cong ty C6 phan Viglacera Ha Noi
Uii tien giri Ngan hang cong thircng KCN Tien San
Tien dat C9C Ngan hang NN va PINT Tir Liern
Cong ty TNHH Tlurong rnai vat nr Tong hop Phuc Thanh
Phai thu cac d6i nrong khac
6

.

ntr

PHONG PHAI THU NGAN ~N

13.477.404.159
6.129.053.486
4.579.317.150
2.086.927.285

OliO lI20 14
VND
3.213.287.772

/79.569.5J6
502.536.722
17.048.837.143

17.004.682.518
8.098.684.242
4.141.248.149
3.565.597.140
325.878.088
125.089.600
309.569.516
438.615.783
20.217.970.290

30109/2014
VND
(9.653.054.793)
(9.653.054.793)

01101/2014

VND
(10.181.070.414)
(10.181.070.414)

KHO DOl

Phai thu khach hang

5/11

.-,l

,

~


7

· HANG TON KHO
30109/2014
VND
Hang mua dang di duong
Nguyen lieu, v~t lieu
Cong cu, dung cu
Chi phi san xuat kinh doanh do dang
Thanh pham
Hang hoa
DlJ phong giarn gia hang t6n kho

8

· CHI PHi TRA TRUaC

42.068.875.216
31.298.495.775
5.923.074.688
66.997.118.945
866.453.828
(3.387.647.147)
143.766.371.305

GAN IL;.N
30109/2014
VND

Chi
Chi
Chi
Chi
Chi

phi
phi
phi
phi
phi

01/0 112014
VND

113.672.202
25.880.141.118
26.313.905.706
5.996.757.959
61.656.741.671
895.872.818
(1.466.553.104)
119.390.538.370

sua chtra tai san
thue dftt
van chuyen may ep
I~phep
khac

01/0112014
VND
821.691.690

821.691.690
9

· TAl sAN CO f)lNHHUu
Xem chi ti~t Phu luc 1

HlNH

10

· TAr SAN CO f)INH TRUE TAr CHiN'H

May m6c
thi~t hi
VND
Nguyen gia
S6 dir dfiu Icy
S6 tang trong Icy
- Tang khac
S6 giam trong Icy
- Giam khdc
S6 du cu&i ky
Gia tr] hao rnon lfiy k~
S6 du dfiu Icy
S6 tang trong Icy
- Khdu hao TSCf) trong kY
- Tang khac
S6 giam trong Icy
- Tra lai TSCf) thue tai chinh
- Giam khac
S&duocu&i ky
Gia tr] con lai
Tai ngay dfiu Icy
T:;ti ngay cu&i ky

Phurmg ti~n v~n
tai, truyen d~n
VND

al:!
Con
•

VND

17.869.540.262

2.187.094.309

20.056.634.571

6.964.349.445
6.964.349.445
10.905.190.817

737.513.212
737.513.212
1.449.581.097

7.701.862.657
7.701.862.657
12.354.771.914

8.519.475.036
2.220.899.336
1.840.745.684
380.153. 652
7.123.210.499

1.182.689.434
252.953.074
252.953.074

9.702.164.470
2.473.852.410
2.093.698.758

461.434.456
461.434.456

7.584.644.955

7.123.210.499
3.617.163.873

974.208.052

7.123.210.499
4.591.371.925

9.350.065.226
7.288.026.944

1.004.404.875
475.373.045

10.354.4 70.101
7.763.399.989

I

6111

~
~


11

· TAl SAN

co

DlNH VO HlNH
Quyen Slr dung
aftt
VND
Nguyen gia TSCD
S6 du d~u ky
19.973.839.140
S6 tang trong ky
S6 giam trong ky
S6 du cuoi ky
19.973.839.140
Gia trj hao rnon lily k~

S6 dtr delu ky
S6 tang trong

ky
- Khdu hao trong k);
- Tang khac

Giam trong ky
S6 dir cuoi ky
Gia tr] con lai
Tai ngay delu ky
Tai ngay cu6i ky
12

· CHI PHi

XAY mrxo co

Thuong hi~u
VND

Ph§n mem may vi
tinh
VND

...

Conz

V D

5.000.000.000

202.342.500
220.500.000

25.176.181.640

220.500.000

5.000.000.000

422.842.500

25.396.681.640

5.408.018.506
305.722.026
305.722.026

2.770.962.648
375.000.003
375.000.003

84.078.825
48.726.375
48.726.375

8.263.059.979
729.448.404
729.448.404

5.713.740.532

3.145.962.651

132.805.200

8.992.508.383

14.565.820.634
14.260.098.608

2.229.037.352
1.854.037.349

118.263.675
290.037.300

16.913.121.661
16.404.173.257

BAN DO DANG
30109/2014
VND

0110112014
VND
1.602.236.812
1.602.236.812

30109/2014
VND

01/0112014
VND

SU'a chfra 10'n TSCD

13

~--------

· cAc KHoAN

BAu TU TAl CHlNH DAI ~

D§u nr vao cong ty lien k~t
Cong ty C6 phan kinh doanh gach 6p lat Viglacera
D~u ttr dai han khac
- Delu ill VaGCong ty c6 phan thuong rnai Viglacera
D\f phong giam gia a~u ttr tai chinh dai han (*)

12.000.000.000

12.000.000.000

1.300.000.000
(1.725.600.000)
11.574.400.000

1.300.000.000
(1.725.600.000)
11.574.400.000

Dfiu tu' vao cong ty lien k~t, lien doanh
Thong tin chi tiet v~ cac cong ty lien k~t cua Cong ty VaGngay 3019/2014 nhu sau:
N oi thanh I~p
va hoat d9ng

Ten cong ty lien k~t

Cong ty CP kinh doanh gach 6p [at
Viglacera
Cong ty C6 phan thuong mai Viglacera
14

· CHI PHi TRA TRU6'C

TY [~ loi
ich

Ty I~
quyen
bieu
quyet

...•

HaN9i

40,00%

40,00%

KD VLXD

Ha N9i

4,56%

4,56%

KDVLXD

l

J

DAI H~N
30109/2014
VND
51.721.367
51.721.367

Chi phi cong cu dung cu cho ph an b6

7111

--

Hoat d9ng kinh doanh
chinh

-----~--~========~~--------

01/01/2014
VND
207.764.937

207.764.937

~
~


15

. VAYVANQNGAN~N
30109/2014

VND
Yay ng~n han ngiin hang
Yay ngan hang ngan han (VND)
- Ngdn hang C6ng thuong KCN Tien Son

- Ngan hang NN&PTNT Tie Liem
- Ngdn hang DT&PT Biie Ninh

OliOlI20 14

VNO

171.227.147.495

174.706.712.771

171.227.147.495

146.389.572.649

/35.333.2/5.07-1

78.092.158.683

4.126.003.677

24.303.43-1.129

31.767928.7-14

43.993.979.837

Yay ngan hang ngan han (USO)

28.317.140.122

- Ngdn hang C6ng thuong KCN Tien Son

28.232.860.122

- Ngdn hang NN&PTNT TL'rLiem

84.280.000

- Ngdn hang Ngoai thuang Ha N6i
- Ngdn hang DT&PT Bae Ninh

Yay ng~n han d6i tuung khac
- C6ng ty

NQ'

cs phdn

thuong mai Viglaeera

dai han d~n han tra

g dai han d~n han tra (VND)

- Ngdn hang C6ng thucng KCN Tien San

6.000.000.000

20.000.000.000

6.000.000.000

20.000.000. 000

19.685.513.980

51.837.312.794

12.487.852.059

27.390.682.748

4.320.000.000

9.540.000. 000

- Ngdn hang DT&PT Bae Ninh

- C6ng ty eho thue tai chinh Ngdn hang TMCP C6ng thuong
vi« Nam
- C6ng ty mua ban na va tai san ton dong cua DN
No dai han d~n han tra (USD)
- Ngdn hang C6ng thuong KCN Tien Son

667.852.059

2.850.682.748

7.500.000.000

15.000.000.000

7.197.661.921

24.446.630.046

7.197.661.921

24.446.630.046

196.912.661.475

246.544.025.565

- Ngdn hang Ngoai thuong Ha N6i

16

. TRUEvA cAc KHoAN PMI NQPNHA NU'6c
30109/2014

VND
4.046.932.933

Thu~ gia tri gia tang
Thu~ tieu thu d~c biet
Thu~ thu nhap doanh nghiep
Thu~ thu nhap ca Man
Thu~ nha d~t va tien thue d~t
Cac loai thue khac

0110112014
VND
5.027.112.765

2.979.648.120
40.321.486

508.660.165
19.254.127

3.495.724.622

3.495.724.622

10.562.627.161

9.050.751.679

Quyet toan thue cua C6ng ty 5e chiu 51!kiem tra cua CCJ quan thue. Do viec ap dung lu~t va cac qui dinh vS thu~ d6i voi
nhieu loai giao dich khac nhau co th~ diroc giai thich theo nhieu each khac nhau, 56 thue duoc trinh bay tren Baa cao
tai chinh co th~ bj thay d6i the a quyet dinh cua co quan thue.
17

\
)

. CHI PHi pHAI TRA
30109/2014

VND
1.247.404.496
\.509.699.895
2.757.104.391

Trich truce chi phi phai tra ban hang
Chi phi phai tra khac, CFQL

~--------- ---

8/11

01/01/2014

VNO
\.051.389.141
688.005.915
1.739.395.056

~


18

. cAc

KHOAN PHAJ TRA, PHAI NQP NGAN RAN KHAc
30109/2014

Kinh phi cong claim
Baa hiem xa hoi
Baa hiern y t~
Baa hiern th~t nghiep
Nhan leY quy, ky ciroc ngan han
Cac khoan phai tra, phai n9P khac
Ti~n baa lanh hop c1:6ng
Cac khoan yay, tam nhap v~t nr
Ldi Yay phdi tra Ngdn hang TMCP Cong thuong KCN Tien Son
Ldi vay phdi tra Ngdn hang Ddu tu:va Phdt trien Bize Ninh
Liii vay phai tra Cong ty mua ban na va tai san t6n dong cua DN

VND
449.904.920
509.556.951

47.754.358
22.664.503
65.000.000
18.963.466.208
869.323.630
2.146.919.956
1./18.635.336
46.35/.574
/2.664.025.000
13.031.823

Liii vay phai tra C6ng ty eho thue tai chlnh TNHHMTV Ngdn hang
TMCPC6ngthuong
VJV
Phai tra ldi Cong ty CP thucng mai Viglaeera
Liii Yay phai tra ea nhdn
Phai tra khdc tai nha may Thai Binh
Cae khoan phdi tra khac

19

268.916.667
/44.949.483
174.243.942
/.517068. 797
20.058.346.940

VND
712.135.064
467.737.440

36.715.349
15.830.996
20.000.000
14.898.284.010
869.323.630
62-1725.793
770.422.95';
79.969.212
/1.586.733.333
26.635.488

91.080.885
202.018.540
647.374.175
16.150.702.859

. VA Y V A NO' nAI HAN
30109/2014

VND
Yay dai han
Yay ngan hang (VND)
Ngdn hang Cong thuong KCN Tien San
Yay ngan hang (USD)
Ngdn hang C6ng thuong KCN Tien San
Yay o6i nrong khac
NQ' dai han
Cong ty cho (hue Tai ehinh Ngdn hang C6ng (huang Vi~t Nam

20

0[/01/2014

. VON CHU s6 mru
a) Bang uBi chieu bi~n dQng eiia VBn ehii
Xem chi tiet Phu luc 2.
b) Chi ti~t vBn dftu tu' eiia ehii s6' htru

e) Cac giao djch v~ vBn vo'i cac ehii
d) C6 phieu

VND
50.490.000.000
48.510.000.000
99.000.000.000

so' hfru va

Ty l~

51,0
49,0

01/0112014
VND
50.490.000.000
48.510.000.000

100

99.000.000.000

100

TY l~
%

%

51,0
49,0

phan phBi c6 ttrc, ehia lo'i nhuan
3010912014

S6 hrong
S6 hrong

86.087.833.743
69.701.178.144
69.701.178.14';
8.328.575.000
8.328.575.000
8.058.080.599
1.818.267.232
1.818.267232
87.906.100.975

sa hfru
30109/2014

V6n g6p cua Nha mroc
V6n gop cua cac cl6i nrong khac

101.586.654.292
81.510.755.332
8/.5/0.755.332
8.375.975.000
8.375.975.000
/1.699.923.960
1.818.267.232
1.8/8.267.232
103.404.921.524

0110112014
VND

c6 phieu
c6 phieu

dang ky phat hanh
da: ban ra cong chung
- cd phieu pho thong
S6 luong c6 phieu dang luu hanh
- cd phieu ph6 thong
Menh gia c6 phieu dang luu hanh: 10.000 VND 1 c6 phieu

9/11

9.900.000

9.900.000
9.900.000
9.900.000
9.900.000

01/0112014

4.500.000
4.500.000
9.900.000
9.900.000
9.900.000


e) Cac quy cua C6ng ty
3010912014
VND
Quy diu tu phat trien
Quy du phong tai chinh
Quy khac thuoc Y6n chu
21

· TONG DOANH THU BAN HANG v A CUNG CAP DICH

4.417.818.521

4.417.818.521

2.078.312.561

2.078.312.561

6.496.131.082

6.496.131.082

vu
Quy Ill narn 2014

Quy III narn 2013

VND

VND

187.86l.247.910

Doanh thu khac

· cAc

188.764.901.472

167.042.391.245

Quy 1II narn 2014

Quy III nam 2013

VND

VND

KHoAN GrAM TRU DOANH THU

mai

Hang ban bi tra lai
Giam gia hang ban

49.357.331
49.357.331

VND

Quy III narn 2013
VND

Doanh thu sari pharn gach 6p 1M

187.811.890.579

166.016.439.766

Doanh thu khac

903.653.562
188.715.544.141

166.016.439.766

Quy fII narn 2014

Quy III narn 2013

VND
153.366.029.821
10.711.655.417

VND
138.641.3 77 .262

164.077 .685.238

138.641.377.262

Quy III nam 2014

Quy 1lI narn 2013
VND

· GIA VON HANG BAN

Gia Y6n cua ban san pharn gach 6p lat
Gia Y6n cua hang hoa
Dir phong giam gia hang t6n kho
25

62.930.941
963.020.538

1.025.951.479

· DOANH THU THUA.N VE BAN HANG VA CUNG CAP D~CH Vl,J
Quy III narn 2014

24

167.042.391.245

903.653.562

Chiet khau thuong

23

D

sa hiru

Doanh thu san pham gach 6p 1M

22

01/01/2014

· DOANH THU HO~ T BONG TAl CHINH
VND

)

-c

Lai tien giri, tien cho yay

160.302.006

135.307.461

225.699.415

216.708.529

386.001.421

352.015.990

Quy III narn 2014

Quy 1II nam 2013
VND
8.490.664.947

C6 tire, loi nhuan duoc chia
Lai chenh Iech

26

tY gia

,

phat sinh trong ky

· CHI PHi TAl CHINH
VND
6.322.091.908

Lai tien yay
Chiet khau thanh toan, lai ban hang tra cham
chenh l~ch tY gia phat sinh trong ky
Chi phi tai chinh khac

Ui

10111

1.078.948.640

1.690.720.601
610.621.881

7.401.040.548

10.792.007.429

~


27

. CHI PHi BAN HANG

Chi
Chi
Chi
Chi
Chi
Chi
Chi
Chi

28

phi
phi
phi
phi
phi
phi
phi
phi

ti€n luong
xuat mfiu, showwroom cira hang
nguyen lieu, vat lieu

hoa hong
khau hao tai san c6 dinh
van chuyen, boc x~p
clnrng tit Xk

khac bang ti@n

Quy III nam 2014

Quy III narn 2013

VND

VND

106.921.625
59.868.628

722.226.910
347.882.727
262.409.886
153.400.857
656.675.231
372.658.276
486.120.343
3.001.374.230

111.428.501
249.058.593
638.182.877
1.165.460.224

. CHI PHi QUA.N L Y DOANH NGHI~P
Quy III nam 2014

VND
Chi
Chi
Chi
Chi

29
29.1

phi
phi
phi
phi

nhan cong
khau hao tai san c6 dinh
dich vu mua ngoai
khac bang tien

Thue Thu nhi,ip doanh

1.503.546.502
61.476.212
231.427.689
2.374.813.139

2.771.455.654

4.171.263.542

nghi~p hi~n hanh

co

co

. LAI
BAN TREN
PHIED
Viec tinh toan Jai ca ban tren c6 phieu co th@phan phoi cho cac c6 dong

Loi nhuan thuan sau thu~
Loi nhuan phan b6 cho c6 phieu ph6 thong
C6 phieu ph6 thong dang hru hanh binh quan trong kY
Lai co' ban tren co phieu
31

VND

1.627.395.039
87.875.976
36.565.912
1.019.618.727

. THUE THU NH~P DOANH NGHI~P

1a. T6ng loi nhuan k~ toan truce thue TNDN
Cac khoan di€u chinh tang
- Cae khoan tien phat
1b. Thu nhap chiu thue TNDN

2. Thu nhap chiu thue theo rrurc thue suat 22%
3. Thu~ TNDN tinh theo rmrc thue suftt 22%, (3)=(2)x22%
6. Chi phi thu~ TNDN hi~n hanh, (6)=(3)+(5)
30

Quy III narn 20 13

. NHUNG

str KI~N

Quy III nam 2014

Quy III nam 2013

VND

VND
6.939.049.432

13.535.821.197
8.033.898
8.033.898
13.543.855.095
13.543.855.095
2.979.648.121
2.979.648.121

6.939.049.432
6.939.049.432

sa hfiu c6 phan ph6 thong cua Cong ty ducc
Quy III flam 2014
Quy III nam 2013
VND

VND

10.556.173.076
10.556.173.076
9.900.000
1.066

6.939.049.432
6.939.049.432
9.000.000
771

pHAT SINH SAU NGAy KET THUC KY KE TOAN NAM

Khong co sir kien trong yeu nao xay ra sau ngay k~t thuc kYk~ toan nam doi hoi phai duoc di€u chinh hay cong b6 tren
Bao cao tai chinh nay.

Ngm'ri li,ip bi@u

Ngllyin tu«

«ns:

K~ toan trurrng

Ngii Trong Todn

11111

~
:'

j


Phu luc 1 : TAl sAN CO D!NH HUU HiNH
Nha cira,
v~t ki~1l true
VND
Nguyen

s6 du

kY

thi~t b]

VND

119.699.741.057

se tang trong ky

1.117.274.732

- Mua trong kj;
Ill" XDCB

Phuong ti~n v~n tai,
truyen

d§n

VND

Thi~t b], d~lng

CI}

Iy

quan
VND

TSCD

hfru hinh

C(lllg

khac
VND

VND

trong

12.186.316.201

6.122.995.986

1.418.881.471

1.871.420.670

501.059.670.893
14.041.104.145

737.513.212

3.12-1.012.923

1-.1

1.049.708.376

756.122.538

67.566.356

8.306.180.740

140.821.200

7.226.177.647

7.366.998.847

2.712.889.839

2.712.889.839

3.421.324.494

3.562.145.69-1

1.091.963.31-1

1.091.963.31-1

- Giam phi: duyet, quye! todn

- Thanh Iy, nhuong ban

140.821.200

- Giam khac
S5 du cu5i

371.946.631. 709
3.124.012.923

hoan thanh

- Tang khac

se giam

mDC

gia

deb

- D6u

May

I
1.805.830.91-1
737.513.212

9.111.260.308

120.676.194.589

376.906.770.263

6.860.509.198

1.418.881.471

1.871.420.670

507.733.776.191

35.150.982.840

153.605.747.452
31.172.794.446

4.981.957.169

830.422.908

196.354.695.735

572.894.803

139.002.302

1.785.585.366
90.447.060

Cia tr] hao rnon lily k~

s6 du dftu ky
s6 tang trong 1-.1
- Kh6u hao trong

4.323.402.768

I-y

4.323.402.768

- Tang khac

se giam trong kY
- Chuyen sang BDS

tldll

- Thanh Iy, nhuong ban
- Giam khac
S5 cu5i ky

23.573.030.048

111.460.347

7.599.764.398

461.434.456

84.916.264

3.307.673.292

84.916.264

3.307.673.292

134.390.546

36.298.541.379

90.-1-17.060

28.232.730.769

-I.6 II. 756

8.065.810.610
4.611.756

-

3.397.201.312

tit

3.392.589.556

-1.611.756
39.389.469.3.t4

181.470.868.606

5.554.851.972

Tai ngay d§u ky

84.548.758.217

218.340.884.257

Tai ngay cu5i ky

81.286.725.245

195.435.901.657

969.425.210

1.871.420.670

1.141.038.817

588.458.563

85.835.304

1.305.657.226

4.t9.456.261

4.611. 756
229.256.035.802

Cia tr] con lai

304.704.975.158

278.477.740.389