Bao cao tai chinh rieng DHG Pharma Quy 1.2017

CONG TY cO PHAN

Duqc

HAU GIANG

BAO CAO TAI CHINH RIENG GIOA NIEN DO
cHo KV TAI cHiNH KET THUC NGAY 31 THANG 03 NAM 2017


CONG TY cO PHAN

Dugc

HAU GIANG

BAo cAo TAI CHINH RIENG GIOA NIEN DO
cHo KY TAI cHiNH KET THOG NGAY 31 TiANG 03 NAM 2OI7

NQI DUNG TRANG

Th6ng tin vd doanh nghigp
Bang can d6i ke toen (Mau s6 B o1-DN)
Bao ceo k6t qua hoat dong kinh doanh (Mau s6 B 02- DN)

860 ceo luu chuy6n ti6n tQ (Mau s6 B 03-DN)
ThuySt minh chgn lec cho bAo c6o tdi chinh (M5u s6 A OO-Oit1


coNG rY c0 PHAN DuEc HAU ctANG

THONG TtN vE DoANH NGHIEP

Quy6t alnn tnann t6p
doanh nghiCp

SO 2405/QD-CT.UB ngay 5 thang I n5m 2004
Quy6t dlnh do Uy ban Nhan dan TP. CAn Tho cAp.

Gi{y ph6p iting kf kinh doanh 56 57030001 1 1 do Sd K6 hoach va DAu tu Thanh ph6 Cdn Tho c6p ngdy 15
thang 9 nem 2004.
GiAy ph€p deng ky kinh doanh cria Ctng ty dnEc diAu chinh nhidu lAn, vd GiAy
phep deng ky kinh doanh gAn nhCt s6 1800156801 ngay 29 theng 07 ndm 2016
do So kC hoach dAu tu thdnh ph6 Can Tho cap.

Hoi tl6ng Quan

tri

Ong Hodng Nguyen Hgc

Chi tich

Ong Le Oinh Bou Tri

Ph6 ch|] tich
Thanh vien
Thanh vien
Thanh vien
Thenh vien
Thanh vien (mi6n nhi6m ngay 24 theng 3 nem 2017)

Bd Phqm Thi ViQt Nga
Ong Doan Dlnh Duy Khudng
Ono TrAn Chi Liem
0n! Jun Kuroda
Ong Shuhei Tabata

Ban T6ng Giim

ttiic Bi Pham Thj Vi€t

Nga

Ong L€ Chinh Oqo
Ong Doan Oinh Duy Khuong
Ba Nguyen Ngac DiCp

Ban kigm soet

Ngudi alai dien
theo phip luQt
Trq sd chinh

T6nq GiSm d6c
Ph6i6no Gi6m d6c
Ph6 T6ni GiSm d6c
Ph6 T6n6 Gi6m d6c

Ong TrAn Qu6c Hung
Bd Nguy€n Phuong Thao

Ong Dinh Ofc Minh

Thinh vi€n

Ba Ph?m Thi Vigt Nga

rong utam ooc

Trudng ban
ThAnh vi€n

288 Bis Nguy6n Ven Cir, Phudng An H6a, Ouan Ninh Kidu
ThAnh ph6 C6n Tho, Viet Nam

,'5j9!


CONG

w

cO PHAN Dugc HAU GIANG
Mau s.i B

BANG cAN DOI K€ ToAN RIENG GIUA NIEN 9O
MA

so
100
110

111
't

12

120
I z,)

Tiiin

vi

140
141
149
150
't51

153

200

Hing tdn kho

240

252

zc3
254

260

695.955.029.888
566.735.175.561
z | .Yoo.uuc-Joc
85.873.297.800
28.450.481.855
(13.069.930.693)

587.663.605.860
505.395.183.923
19.450.347.218
46.337.054.549
22.587.526.950
(6,106.506.780)

10

712.903.074.820

770.889.142.004
772,543.765.702
(1.654.623.698)

714.557.698.518
(1.6s4.623.698)

Tii sin ngin h?n khac
Chi pht tra hudc ngrn han

Thue vA cec khoan phai thu Nhe nudc

11

16.886.611.018
L211 .340.67 0

't2

10.67 5.270.348

12.046.504.419
z,oJ I .t 50.2c.J
9.408.768.166

1.258.220.018.440

1.262.533.382.063

TA sAN DAI HAN

Tai san c6 dinh h0u hinh
Nguyen gi6
Gi6 tri hao mdn l0y k6
Tai san c6 dinh v0 hinh
Nguyen gie

13

14

2.749.472.'t09
2.749.472.109

500.991.293.791
293.446.859.435
660.467.136.353

490.337.670.120
284.031.671.199
640.015.468.670

(367.020.276.918)
207 .544 .434 .356

(355.983.797.471 )

206.305.998.921
226.053.296.877

lOy k6

(20.772.947 .521)

(19 .7 47 .297 .956)

Nguyen gie
ci6 tri hao mdn lOy k6

.924.144

(437.401.823)

cia tri hao mdn
B5t dEng san

diu tu

Tii sdn d& dang dii hqn

164.522.321
601

16

tii chinh dii han
Ddu tu vdo c6ng ty con
Dau tu vao c6ng ty lien k6t
O6u tu g6p v6n vao don vi khec
Du phdng dAu tu tdi chlnh dAi han

Cic khoin rfiu tu

711.488.080.200

711.488.080.200
696.292.460.000
3.787.450.000
27.908.170.200
(16,500.000.000)

3.787.450.000

.908.170.200

(16.500.000.000)

26.604.799.50s

Chi phl tra truoc dai han

11

262

Tai san thu6 thu nhip hoSn tqi

17

TONG TAI sAN

6.903.60,t.956
6.903.601.956

27

Tii sin dii hen khic

25.567.976.719
36.576.236.140
(11.008.259.421)

8.647.660.892
8.647.660.892

696.292.460.000

261

270

10.323.661.731
10.323.661.731

228.317.381.877

Chi phl xay dung co bdn dd dang
250
251

6
7
8
9

Du phdng gidm gi5 hang tdn kho

TAi san c6 dinh

230

694.000.000.000
694.000.000.000

Hdng tdn kho

220

231
232

717.000.000.000
717.000.000.000

5

Dau tu nem giir den ngay deo han

Cec khoiin phai thu dei h?n

229

310.837.861.290
25.209.548.477
285.628.312.813

Ciic.khoin.diu tu tdi chinh ngtn h?n

Phai thu ve cho vay dai han

222

48.730.602.254
177.000.000.000

C6c khodn tuong duong tiAn

2',t0

223
227
228

225.730.602.254

4

ctic khoin tuong duong tidn

en

215

221

T?i ngay
3',t.'t2.2016
VND
2.375.437.113.573

minh

130 Cec khoan phii thu ngin htrn
131 Phai thu khdch hang
132 Tra trudc cho nqudi b6n
135 Phdi thu v6 cho-vay ngSn hqn
136 Phdi thu ngdn han khec
137 Dq phdng phAi thu ngSn hqn kh6 ddi

-

TEi ngiy
31.03.2017
VND
2.368.475.317.980

Ttruyt6t

Tfu SAN
TAI SAN NGAN HAN

ol

17.419.594.980

9.185.204.525
3.626.695.336.420

25.486.s80.959
16 .425 .962 .516
9.060.6'18.443

3,637.970.495.636

DN


CONG TY

cO PHAN Duqc HAU GIANG

BANG cAN

06r KE ToAN

RTENG G|OA N|EN DO

Meu sii B

(tiiip theo)
ThuyiSt

sii

NGUON V6N

300

Ng PHAI TRA

310

Nq ngin han
Phai tra ngudi bin ngdn hqn
Ngudi mua tra tidn trudc ngSn nan
ThuA vd cdc khoAn ph6i n6p Nha nudc
Phdi trd ngudi lao dqng
Chi phf phai trd ngen han
Doanh thu chua thuc hien

311

312
J IJ

314
315
318
319

Ph6i trd ng5n han khac
Vay ngin han
Qu! khen thudng, phrlc loi

320
322

330
342
343
400

4'10

t11

41'ta
412
418

minh

Ncr

dii

han

Drr phdng phdi trd ddi

han

Quy phet tri6n khoa hoc va cong

Tqi ngiy
31.12.20't6

vNo

vNo

VON cHU

Sd

V6n chrl sd

1.289.178.834.063

1.299.808.030.648

1.234.496.694.931
671.283.552.537
11.136.037.551
8.733.521.401
55.011.720.174

1.250.005.950.057
645.867.894.117

19

49.2't5.260.510

20

18.728.902.739

27.426.200.327
26.361.586.191
5.208.187.098

18
11

22
23

24
25

HI,PU

hipu

26

V6n g6p cria ch0 sd hOu
- C6 phieu ph6 thong c6 quydn bi6u quy6t
I nang 0u von co pnan
Lluy oau Iu va pnat tnen
Lgi nhuan chua phdn ph6i
- Lgi nhuan.sau thu6 chua phan ph6i loy
k6 d6n cu6i n6m trudc
- LEj nhuan sau thu6 chua phan ph6j k!'

421b

z.zoc.z t4.coJ
.184 .224 .509

1 13

354.765.428.463

35.475.840 092

61

54.682.139 .132

29.426.022.623
25.256.116.509

49.802.080.591
28.803.092.215
20.998.988.376

2.337.516.502.357

2.338.162.464.988

2.337.516.502.357
871.643.300.000
871.643.300.000
6.778.948.000
't.204.418.584.654
zc4.o / c.oov. /uJ

2.338.162.464.988
871.643.300.000
871.643.300.000

6.778.948.000.00
1

.189.582,076

.204.418.584.654
255 .321 .632 .334

255.321.632.334

nay

(645.962.631)

TONG NGUON VON

255.321.632.334
3.637.970.495.636

,o/ cciilc
: i cij pr
l\tlrtll,ruc

rvLt
TrAn Ngqc HiCn
Ngudi lap bieu

't3.737 .632.713

127 .237 .360 .07 1

257 .67 4 .499 856

2',1

nghe

\",.'..
4+\

\{/il

HO IJUU HUAN

K6 toan trudng

DN

31.03.2017

T?i ngay
MA

ol -

,-,

re-e

c\\
\o

f\ \'
[\tJ
,t

ie7/


CONG TY cO PHAN

DuEc

HAU GIANG
Mau si5 B 02

K€T euA HoAT DONG K|NH DoANH RTENG GtuA N|EN oO

ki6t
MA

Thuyiit

s5

minh

0'l
02
1O
11
20

21
22
23
25
26
30

Doanh thu b6n hang va cung cAp
dich vu

1.1

Cdc khoen giam tra? doanh thu
Doanh thu thuen vd ban hing vi

cung cAp dich vg

28

Lqi nhuan gop
Doanh thu ho?t dong tai chlnh
Chi phitei chinh
Trong d6: Chi phl

30
3'r

leivay

Chi phi ben hang

32

Chi phi qudn ly doanh nghiep

32

Ky 3 theng

K! 3 thing

thfc ngay

kiit thric ngey

31.03.2017
VND

31.03.2016

1.986.956.955
69.233.181.143

859.710.154.458
38.938.824.587

1

1.042.7 53.77 5.812

Gi6 v6n hdng b6n

VNO

828.138.372.301
214.615.403.511
15.215.978.271
19.854.028.765
4.659.359.294
139.849.993.959
72.314.791.061

820.771.329.871
588.375.038.776
232.396.291.095
12.097 .488.164
14.540.939.802
2.619.858.691
108.151.764.163
57.531.960.414

(2.187.432.0031

64.269.114.880

1

.664.167.245
339.230.896
1.324.936.349

12.162.804.565
zoz.+c Lcoo
11.900.346.999

(862.495.654)

76.169.461.879

(91.946.941)

15.338.476.548

Lqi nhuan tD hoqt ttQng kinh
doanh
Thu nhap kh6c
Chi phi kh6c
Loi nhuan kh6c

31

32

40

33
34

Tdng loi nhuin kii toen truOc
th

51

u6

Chi phi thu6 thu nhqp doanh
nghigp hien hanh
Chi phi thu6 thu nhap doanh nghigp
hoan lai

36

(124.586.082\

LEi nhuan sau thuiS thu nhap
doanh nghiep

// -r .'
'/4t.,
'?/

'|

.1LTr6n Nqoc Hidn
NgL?di iap bidu

'.r
,,;

Kli-,:
H0 Bilu Huan

K6 todn trudng

-

Le Chanh Dao
Ph6 T6ng Gi5m d6c
Ngay 15 theng 04 ndm 2017

DN


coNG Ty c0 PHAN Duqc HAU crANG
GIAI TRINH
C,6ng ty C6 phAn Duqc Hau Giang gidi hinh v6 Oi6n ttQng lsi nhuan sau thu6 qu! | nem 2017 so voj cirng ki'
nam truoc. cnt flet nhu sau

qong

DVT:

NAm 2017
Chi ti6u

Qriv

Doanh thu thuAn
Lgi nhu6n sau thu6

1

1.042.754
(646)

Nim 2016
Qriy

Gi6 tri

1

Ting, qiiim
Quf I
r9 tg
221.982
.477\

820.771
60.831

(61

27

.05%

-101.060/0

Nguyen nhan:

qu! | ndm 2017 cria C6ng ty me giam 101,06% so vdi cnng ki'. Nguyen nhAn chri y6u do

chuydn hoat dong san xu6t vd nhe m6y mdi tai KCN TAn Phrt Thanh - COng ty TNHH MTV Duqc phAm
LEi nhuan sau thu6

DHG

Cdng ty C6 phAn Duoc Hau ciang xin giai trinh.

(-,1\\
,,/

i/

'xl^-' fu-4

TrAn Nggc Hjdn
Ngudi lep bieu

uuu H uan
Ke toen trudng

Fto

Coru6

1y\.l

.u',^li,

):

i"\u0cnaup1,ro1;,

Le Chanh Dao
Ph6 T6ng Gi6m tt6c
NgAy 15 thdng 04 nem 2017


GONG TY GO PHAN

Duoc

HAU GIANG

BAo cAo Luu cHUyEN TtlN rF
(Theo phuong phap gian tiiip)

RTENG

Mau si5 B 03

GruA NICN DQ
I

MA

s5

nuver
miritr

-

DN

31.03.2016

VND

Lr..pu GHUYEN T|EN Tt.p HOAT DQNG K|NH
DOANH
01

02
03
05
06
08
09
10
11

12
14
15
16

17
20

21

22
23

Lgi nhuan trudc thu6

(862.495.654)

Di6u chinh cho c6c khodn:
KhAu hao tdi sin c6 dlnh
Cdc khodn dy phdng
LAi tir hoat dOng dAu tu
Chi ohi lii vav

12.743.955.920

27

4.291.625.239

79.872.959.601

(41 ,755,789.739)

Luu chuy6n thuin tir hoat tt6ng

50

Luu ihuydn tidn thuin trong

60

Tiiin

k/

tii

(5e7 .281.733)
(2.771.250.640)

/11
?O t27 .evv,/
Ain\
v, I, vv,-v

3

.240 .441 .347 .00

(28.152,030,503)
68.244.145.516

cnta

'

(20.073.620.933)
198.035.577.250

(4.494.151.667)

(12.105.007 .778)

1.646.427.285

2.907 ,632.727

(448.040.702.796)

(482.869,020.968)

377 .930 .269 .923

170,690.077.486

16.697.681.310
(56.260.47s.945)

LUU.CHUYEN TIEN TtT HOAT DQNG TAI CHINH
TiCn thu tir di vav
llen ra nE goc vay

96.398.654.861

I

Tidn thu h6i.cho vay, ban lai cAc cong cq no c0a
00n vt Knac
Tien.thu lai cho vay, c6 tl?c ve lEi nhuan dlrEc

oc

37.034.889.984
21.310.463.640

57.986.067.184
81 .900.129.164
(4.574.690.634)
(4.691.606.542)

cac lat san 0at nan Knac
Tidn thu tu,thanh l!, nhugng ben tai san cd djnh
va Iar san oar nan Knac
Tidn chi cho vay, mua cec c6ng cq no cria don vi

Luu chuydn tidn thuAn tr) hoqt dQng diu tw

ot

4.659.359.294

(13.206.675,750)
2.6'19.858.691

LUU CHUYEN TIEN TTf HOAT DONG DAU TU
TiAn, chi d6
Tgg sdn, IAy dung'tai sa1 c6 dinh va

30

34
40

492.864.266

(14.586.961 .827)
31

(Tdng)/Gidm cac khoan phai thu
Giam hang t6n kho
Tdng c6c khodn phdi trd
Tdng cac chi phi trd trudc
Tian lai vay da tra
ThuC thu nhap doanh nghiep dA n6p
Tion thu khac tir hoat d6ng kinh doanh
Tidn chi.khec tr:r hoat dOng kinh doanh
L(fu chuyCn tiCn thuan tD ho?t ilQng kinh doanh

13.797.450.515

2.337.767.506

Lgi nhuin tp hoat dong kinh doanh trudc nhtsng
thay d6i v6n luu tl6ng

Knac

24

76.169.461.879

8,237.552.025
(313.138.766.508)

55S.547.565.946

105.511.819,889
(191.509.064.,194)
(97.090.928.607) (85.997.244.305)

(656.638.494.553)

chinh

nim

(85.107.259.036)

(201.100.433.563)

vi tuong tluong tidn rtiu nim

Anh hudng

cia thay d6i ty gie quy d6i ngoai

tg

015680

IU

128.145.956.250

(:O PH AN
oijet

butl HUan
Ke toen trudng

t-10

fl'1tr

A*.--d


CONG TY cO PHAN

Duqc

HAU GIANG

Miu s6 e og - ol.r

THUYET M]NH EAo cAo TAI cHiNH RTCNG GII,.TA NIEN oo
CHO KY TAI CHINH KET THUC NGAY 31 THANG 03 NAM 2017

1.

THONGTINKHAI QUAT
Hinh thoc sd hFu viin

I

Ngay ? |hel9 nam 2004, Cdng ty C6 phAn Duqc H{u Giang chinh thuc di vao hoat dOng theo Quy6t
dinh s6 2405/QO-CT.UB ngay 051812004 cia UBND Thanh p66 CAn Tho vA vr6c chuy6n o6i Xi ngniep
Lien hEp Duoc Hau ciang Thenh ph6 CAn Tho thdnh c6n! ty c6 phAn hoat dOng t;i nudc CHXHCN
Vigt Nam theo GiAy phep kinh doanh s6 5703000111 nqev 15 thenq g nam 2004 do So K6 hoach va
DAu tu Thdnh ph6 CAn Tho cAp vdi v6n di6u t€ ban dAu A aO.OOO.OO6.OOO a6ng.
C6 phi6u cria C6ng ty duoc ch6p thuan nicm y6t t?l Sd ciao dich chung kho6n Thdnh ph6 Hd Chi Minh
vao ngay 01 theng 12 nem 2006 theo GiAy phep niCm y6t c6 pni6u s6 93/UBCK-GPNy cria 0y ban
ch0ng khoan NhA nudc, vdi ma chrlng khodn ld DHG.
C6.d6ng ldn nhdt cia C0ng ty ld-T6ng COng ty DAu tu v6n NhA nudc (,'SCtC"), sd hiru 43,31% v6n c6
phan cia COng ty. SCIC duoc ki6m soat bdi Chinh phri nuoc CHXHCN Viet Nam.
Tru sd chinh_crla Cong ty duoc
Thanh ph6 CAn Tho, Vigt Nam.

dit

tai s6 288 Bis Nguy6n

Vin Cir, phudng An Hda, euan

Ninh Ki6u,
,0'19

Tgingiy

q1 th6ng 03 nem2017, Cong ty c6 2.138 nhdn vien (tai ngay 31 theng 12 nam 2016: 1.738
nhan viCn).
-

6NG

Nginh ngh6 kinh doanh vir ho4t ttQng chinh
Ngdnh nghe kinh doanh chlnh crla Cong ty la sdn xuAt vd kinh doanh duoc phAm.

tt|ii,$l

Hoat dong kinh doanh chinh cia C6ng ty la sdn xuAt vd kinh doanh dugc phAm, vat tu, trang thiet bi,
dung cu y t6, thqrc phAm chuc nang vd duqc mi pham.
CAu

tr(c doanh nghiQp

Tai ngay 31 thAng 03 nem2017, cac Cong ty con va COng ty lien k6t

cia Cdng ty bao

g6m:

Quydn sd hiru vir bi6u
quyet
Ho?t d0ng chinh

TCn

Cdng ty con:

COng ty TNHH MTV
DT Pharma (.)

Kinh doanh duo. c phdm,
vat tu, trang thiCl bi, dung
cu y tC,.thvc phem chUPc
nang va ouqc my pnam

GiSy ph6p Kinh doanh

56 5104000057 do Sd K6 hoach
vd D6u tu tinh Ddng Th6p c6p
ngay 28 thdng

I

ndm 2008

C6ng ty TNHH MTV
Duqc pham HT (*)

Kinh doanh dugc phAm,
vat tu, trang thi6l bi, dung
cu y tC, thuc pham ch&c
nang va duqc mY pham

s6 5604000048 do sd K5 hoach
vd Diu tu tinh Ki6n Giang c6f
ngdy 16 theng 5 nem 2008

C6ng ty INHH MTV
Duqc pham CM (*)

Kinh doanh duEc phAm,
vat tu, lrang thi6l bi, dung
cu y tC, thuc pham chfc
neng va dugc mV pham

s6 6104000035 do Sd K6 hoach
ve Dau tu tinh Ce Mau cap ngay
8 theng 4 nem 2008

Kinh doanh dugc phim,

s6 '1601171629 do sd K6 hoach

vat tu, trang thiCt bl, dung
cq y t6, thuc phdm ch0c
ndng ve duEc my phAm

vA OAu

COng ty TNHH

MTV

A&G Pharma (.)

tu tinh An Giang cdp ngdy

17 thang 6 nem 2009

31.03.20'17 31.12.2016
1000/0

100%

'j

tr,d


coNG rY c0 PHAN DuEc HAU

GTANG

Meus6Bog-DN

DAc D|EM HoAT DQNG c0A coNG Ty (ti6p rheo)
Quydn sd

hfu vi

bi6u

quy€t

TCn

Hoat dong chinh

GiAy ph6p Kinh doanh

Kinh doanh duqc phem, vat
lu, lrang thi6t bi, dung cq y
t6, thuc ph3m chtlc neng ve

duEc ml phim

s6 5904000064 do sd K6
hoach va Oau tu tinhs6c
Trdng c6p ngay 1 1 theng 4
nem 2008

Kinh doanh duqc pham, vat
tu, trang thi6t bi, dung cu y
t6, thuc phem ch&c ndng va
duqc my phem

s6 1801113085 do Sd K6
hoach vd DAu tu thdnh
ph6 Cen Tho c5p ngay 25
th6ng 2 ndm 2009

Kinh doanh duqc phAm, v6t
tu, hang thigt bi, dung cU y
tC, thuc pham chfc ning vd
dugc m! phAm

s6 1200975943 do Sd K6

31.03.2017 31.12.2016

C6ng ty con

(tiiip theo)
C6ng ty TNHH
MTV Dugc phdm
ST C)

C6ng ty TNHH

MTVTOT
Pharma (.)

C6ng ty TNHH

MryTG
Pharma (-)

Cong ty TNHH
MTV BaIi
Pharma (.)

'100%

100vo

't00%

'tooo/o

100%

1000/0

100%

100%

100%

100%

t6, thvc pham ch&c neng va
duqc m! ph6m

56 1300917335 do Sd K6
hoqch vd Odu tu tinh B6n
Tre cap ngay 5 theng 10
nem 2012

Kinh doanh duoc phem, vat

SO

2100510569 do Sd KC

100vo

100%

tu, trang thi6t bi, dung cU y
tC, thuc pham choc nang ve

hoAch ve Dau tu tinh Tra
Vinh c6p ngay 19 thang
10 ndm 2012

100%

100vo

51Vo

51ak

Kinh doanh duqc pham, vat

tu, trang thi6t bi, dqng cU y
t6, thqlc pham cht?c ndng va

duqc m! phAm
Cong ty TNHH
MTV Duqc
phem B&r (.)

C6ng ty TNHH
MTV TVP

Pharma (.)

Kinh doanh duEc phAm, vat
tu, trang thiet bi, dung cU y

duqc ml phdm
C6ng ty TNHH

MTV VL
Pharma (.)

Kinh doanh duqc phem, vat
tu, trang thi6t bi, dung cU y
t6, thuc phem chL?c neng va

duqc m! phAm

hoach vir Ddu tu tinh Ti6n
Giang cAp ngey 25 th6ng 2
nem 2009

56 19004s5594 cap do
Sd K6 hoqch vd Dau tu
tinh Bac LiCu c6p ngay 29
thdng 3 nem 20'11

s6 1500971019 do sd K6
hoqch vA OAu tu tinh \frnh
Long c5p ngiy 19 th6ng
12 nem 2012

C6ng ty C6
phAn Duqc
S6n9 Hau

Kinh doanh duoc pham, vat
tu, hang thi.6t bi, dung cU y
tC, thlrc pham ch0c neng va
duqc m! phAm

C6ng ty TNHH
MTV Du lich
DHG

Kinh doanh dich vu du lich

s6 s7o4ooo134 do sd K6
hoqch vd DAu tu Thdnh
pno uan Ino cap ngey
26 thdng '12 ndm 2007

100%

100yo

San xu6t va kinh doanh

s6 630012,t430 do Sd K6
hoqch vA OAu tu tinh HNu
Giang cap ngay 16 theng

8 nam 2010

100vo

1000k

Cdng ty TNHH
MW Dugc phSm
DHG

duEc phem, vat tu, trang
thi6t bi, dqng cu y th6, thuc
phem choc neng ve duqc

m!

phAm

56 6403000044 do Sd K6
hoAch ve Dau tu tinh Hau

Giang cdp ngdy 20 th6ng 7
nem 2007


coNG rY cO PHAN DuEc HAU

GTANG

Miu sii e og - DN

Quydn s& h&u va bi6u
Hoat dong chinh

TCn

Giay phdp Kinh doanh

31.03.2017 31.12.2016

C6ng ty con (ti6p
theo)

MTV

C6ngtyTNHH
In Bao bi DHG

1

bia
bia;
bi
nhua, nhOm, gi6y; In xu5t

S6n xu6tgi6ynhan,
nhan, bao bi tLr giey va
San xuat kinh doanh bao

100%

56 63002.15818do Sd KC
hoach va Dau tu tinh Hau

100%

Giang c6p ngdy 28 thdng

09 ndm

20112

bdn ohdm

Fuji

C6ng ty TNHH

Medic

phong

Ho?t d6ng cria c6c
khem da khoa, chuyCn
va nha

khoa

56 j801472944 do Sd

khoa

C6ng ty liCn ki5t:
C6ng ty C6
Tio Wnh

phAn Sdn xu6t vd kinh doanh Tdo
Hdo
Spirulina

K6

51%

51Vo

31,36%

31,36%

hoach vd Oau tu Thanh
ph6 CAn tho cAp ngdy 27
thang 07 ndm 2016

56

K6

do Sd
tinh Binh
Thuan cap ngey 4 thang 2

nem 2008
4803OOO1SO

hoqch vd DAu

tu

(') Vao ngay 3 thang 10 ndm 2016, Hoi Cl6ng Quin trl Cdng ty th6ng qua vigc chuy6n d6i hinh th0c hoat
dQng cda 11 c6ng ty con thanh chi nhenh truc thudc COng ty me bao gdm:
- Phd duyet giAi th6 11 cong ty con.

- Phe duyCt vi€c thdnh lap 11 chi nhanh trlrc thuoc Cong ty m9 d6 ti6p nh6n chuyen giao toan ba hoat
d6ng cia cong ty con sau khi gidi th6.
- Thdi gian ch6t s6 lieu chuy6n d6i la ngay 31 th6ng 12 ndm 2016. Tir ngay 01 thdng 01 ndm 2017, s6
hoat dong theo m0 hinh chi nh6nh truc thuoc COng ty me.
T?i ngay phAt hdnh b6o cao tai chinh rieng nay, Cdng ty v5n dang ti6n hirnh c6c

thi tuc gidi th6

11 cong

ry con.

Chu k! sdn
Chu

xuit, kinh doanh th6ng thudng

k! sdn xuAt, kinh doanh thong thudng cria Tap doen duoc thuc hien trong thoi gian

khdng que 12

thAng.

CO SO LAP BAo

cAo TAI cHiNH

RIENG GII.PA NIEN DO VA NAM TAI cHiNH

Co so lap bao cao tai chinh rieng gifra nion

Clo

Bao ceo tai chinh riCng.giua niCn dO duqc.trlnh bey beng D6ng ViQt Nam (VND), theo nguy€n tac gi6
g6c vd phir hgp vdi chu6n muc k6 to6n, ch6 d0 k6 toan doanh nghiep Viet Nam va cec quy dinh ph6p lli
c6 li€n quan den vi6c lap va trinh bay bao cao tai chinh.
Bdo cao tai chinh rieng gi0a nien d0 nhdm muc dich trinh biry Unh hinh tai chinh cua COng ty tai ngary
31 theng 03 nem 2017, c0ng nhu k6t qua hoat dong kinh doanh va Unh hlnh luu chuy6n ti6n te cho ky
tai chinh k6t thuc cing ngay. Do d6, Cong ty khong thqrc hien hEp nhat cec khoan d6u tu vio c6ng ty
con va cong ty lion kot trong bao ceo tai chinh rieng gi0a nien d0 ney. Cac khoan dau tu cia C0ng ty
duEc ghi nhan theo chinh sdch crJa COng ty va duEc trlnh bay tai Thuy6t minh s6 3 b€n duoi.
860 c6o tai chinh rieng gjOa njen d9 kh6ng nhdm phan enh tinh hinh tai chfnh, k6t qua hoat d0ng kinh
doanh ve tinh hinh luu chuy6n tien te theo cac nguyen t5c vd th6ng le ke toen dugc ch6p nhQn chung
tai cec nLPoc khec ngoai Viet Nam.
NAm tai chinh
Nam tdi chinh

cia

Cdng ty b5t deu tu ngdy

O'1

thang 01 va k6t th0c vdo ngey 31 theng 12.


CONG TY cO PHAN

TOM TAT

Duqc

cAc

HAU GIANG
Meu sii B og

GH1NH

sAcH KE ToAN cHU YEU

-

DN

Sau day la cac chinh sech k6 toan chrj yeu duEc C6ng ty 5p dung trong viec lap beo cao tai chinh rieng
nien d0:

gifa

uoc tinh k6 toen
Viec lap b6o cao tai chinh rieng gioa nien da tuan th0 theo chuAn mqc k6 to6n, ch6 dO k6 toan doanh
nghiep Vigt Nam va cec quy dinh phap l! co li€n quan den viec lap ve trinh bay bao c6o tai.chinh yeu
cau Ban TOng Giam d6c phei c6 nhong uoc tinh va gia dinh inh hudng d6n s6 ligu b6o cao vA cong nE.
tai san va vigc trinh bdy cdc kho6n c6ng nE vd tdi sdn tidm ting tai ngay ket thUc k!' ho?t dong c0ng nhu
cec s6 ligu b5o c6o vd doanh thu va chi phi trong su6t ki' hoat dong. M'ac d0 cdc ridc tinh t<6 todn Auoc
lap bang t6t ca su hi6u bi6t crla Ban T6n9 Giem d6c, s6 ttruc t6 pn-at sinh cd th6 khac vdi cac udc tinh,
gid dinh dat ra.

Tidn vir ciic khodn tuong ttuong tiBn
Tien va cac khoin tuong duong tidn bao gOm tidn met tai quy, ti6n dang chuy6n, cAc khodn tiAn g&i
khong ki, h?n va cac kho_An dAu tu ngSn.hqn c6 ki' han kh6ng qua 3 th5ng kd tu ngay dAu tu, c6 khd
neng thanh khoan cao, d6 ding chuy6n ddi thanh tidn vd it rrii ro lien quan d6n vipc b6n d6ng gi6 tri.
Cac khoan dAu tu
DAu

tu ndm gi&

tii

CI6n

chinh

ngAy ddo hgn

Cac khoan dA-u tu nim gio d6n ngdy ddo han ld cdc khodn mA Ban T6ng Gi6m d6c C6ng ty c6 y
dinh va c6 kha nang gio den ngay deo han.

Cac khoen dAu tu n6m gio cf6n -ngay d6o hqn gdm cec khoan ti6n g&i ngdn hang c6 k!' h?n cdn taj
kh6ng que 12 thang ke tu thdi di6m b6o c6o vdi muc dich thu lai heng ki'. Cec khoan dAu tu nay duoc
ghi nhan theo gle g6c tru di du phong gi6m gia dAu tu. Thu nhap t5i tu c6c khodn ti6n goi ngAn hdng co
ki'han dugc ghi nhan tren Bio c6o k6t qud ho?t dong kinh doanh tren co sd du thu.
CAc

khoen cho vay

Cdc khoan cho vay duEc xec dinh theo gia g6c tnr di c6c khoin dV phdng. Dq phdng c6c khoan cho
cia Cdng ty duqc trich lap theo c6c quy dinh kO todn hiQn hdnh.

vay

DAu

tuvdo cic c'ng ty con vd c6ng ty li€n k6t

DAu

tu vdo cAc c6ng ty con

COng ty con la cec c6ng ty do C6ng ty ki6m so6t. Vi6c ki6m soat dat duEc khi C6ng ty c6 kh6 ndng ki6m

soet cac chlnh sach tai chinh va hoat dong
cia c6c c6ng ty nay.

cia cac cong ty nhfn dAu tu nhim thu duEc loi ich tu hoat

dQng

Deu tu vao cec

c'ng ty fien kdt

COng ty lien k6t le mot cong ty me,C6ng ty c6 dnh hudng-d6ng kd nhung khong phdi ta c6ng ty con hay
c6ng ty li6n doanh coa cong ty. Anh huong d6ng k5 th6 hien & quy8n tham gia vao vigc dua ra c6c
quyet dinh ve chinh sach tei chinh va ho?t dong c0a bcn nhan dAu tu nhung khong c6 6nh hu&ng v6
mit kidm soat hoAc d6ng ki6m so6t nh0ng chinh-sdch ndy.

Cong ty ghi nhan ban dAu khodn dAu tu vio cong ty con va c6nq tv tien kCt theo oie q6c. COno tv hach
thu ffan-t1en 860 .ceo ket qud hoqt QOng kinh doanh kho?n duoc chia iir tdi nhuan inJAn toy
kc cla ten nhan dau tu phet sinh sau ngay dau tu c.ec khoan kh6c ma cong ty nhin duic ngodi toi
nhuan duoc chia duoc coi la phan thu h6i cac khoan dAu tu vd ituoc ghi nngn la (nodn giam tru-gie gi5c
toen vao

oau

tL_?

cec khoan dAu tu vAo cong ty con va cong ty lien k6t duEc trinh bay tronq Banq can d6j k6 todn theo
tnr di,cdc khoin du phdng gidm gia (n6u c6). Dr,r phdng gi5m gi5 eAu t-u vdo c6ng ty con va
cong ty, lien ket duqc trich tQp theo quy dinh tai rhong tv s6 228t2oo9nr-BTc ngay 07 th6ng 12 nim
2009 crla B0 Tai chinh v6 "Huong dan ch6 do hich 16p va sir dr;ng cdc khodn ou phbng gidm'gia nang
tdn kho, t6n thAt cec khoan tfAu tu tii chinh, nq phdi thu kh6 ddi vibao hanh san pham,-hEng h6a, cOng
hinh xAy l5p tai doanh-nghigp", Thong tu s6 g9/2O13fff-BTC ngay 28 thang 6 nem 2013;ia BO Tji
chlnh ve viec s&a d6i b6 sung Th6ng tu s6 228I2009/TT-BTC va cac quy dinh ke toan hign hanh.
gre g6c

'10

CONG TY cO PHAN

Duoc

HAU GIANG

Miu sii e oga

Diu tu vio c6ng cg v6n cria don vl khic

-

oN

DAu tu.vAo.c6ng cu v6n c0a-don vi khac phan Anh c6c khodn dAu tu c6ng cu v6n nhung COng ty khOng
c6 quydn ki6m sodt, d6ng ki6m soat hoec c6 anh hudng ddng k6 d6i voi b6n dugc dAu tu.

Khorin dAu. tu vao cdng cu v6n cdc don vi khdc duEc phan enh theo gid g6c trtr cec khoan du phdng
gidm gi5 dAu tu. Dlr phdng gidm giA duEc lip khi cdng ty nh?n tlAu tu bi 16, ngoai trir khoan 16 md Ban
Tong GiAm d6c Cong ty da dq doen tu khidau tu.
NE phai thu

Nq phai thu la s6 tidn c6 th6 thu hdi

cia

kh6ch hang hoac cac d6i tuEng khac. NE phai thu duqc trinh

bdy theo gid tri ghi sd tru di cAc khoan dV phong phai thu kh6 ddi.

Du phdng phii thu kh6 ddi duEc trich lap cho nhFng khoan nq phii thu de qua han thanh toAn tir seu
thang trd len, hoAc cec khoan nE phai thu me ngudi no kh6 c6 kha ndng thanh toan do bi thanh l!, ph6
san hay cdc kh6 khen tuong tL?.
Hirng tdn kho
HAng tdn kho dr.pEc xac dinh tren co sd gia th5p hon gioa gi5 g6c vd gii tri thuAn c6 thd thvc hien
duqc. Gi6 g6c hing tdn kho bao gdm chi pht mua va cec chi phi khec c6 liCn quan trUc ti6p d5n viQc
mua hdng tdn kho. Trong trudng hqp cac sdn phAm ttuqc sdn xuAt, gi6 g6c bao gdm chi phi nguyen vat
ligu trr,ic ti5p, chi phi lao dong trrrc ti6p va chi phi sdn xuAt chung, n5u c6, d6 c6 dr.rEc hang tdn kho d
dia di6m ve trang thAi hiQn tai. Gi6 g6c cia hing tdn kho dugc x6c dinh theo phuong phep binh quan
gia quydn. Gi6 tri thuAn c6-th6 thfrc hign duoc duEc xac dinh blng gid bdn udc tinh tn) cac chi phi uoc
tinh d6 hoan thenh san phAm cung chi phi ti5p thi, ben hang va phan ph6i phet sinh.
DU phdng giam gia hang ton kho crla COng ty duqc trich lap theo c6c quy dinh k6 to6n hien hAnh. Theo
d6, Cong ty duqc phep trlch lap d|.r phdng giam gia hang tdn kho l6i thdi, h6ng, k6m ph6m ch6t va trong
trudng hqp gid g6c cria hing tdn kho cao hon gi6 tri thuAn c6 th6 thvc hien duqc tai ngdy lap Bang can
dOi ke toan.

Tii sin

ci5

dinh htru hinh

vi

a'

\\

J*JI

'Pll

khSu hao

/

Tai san c6 dinh hou hinh duqc trinh bay theo nguyen gia tru gi5 tri hao mdn l0y k6.
Nguyen gi6 tdi sdn c6 dinh hiru hinh bao gdm gi6 mua va toan bO cec chi phl khec li6n quan trrrc ti6p
d5n vigc dua tai san vao tr?ng th6i s5n seng s& dvng.

sin c6 dinh hfu hlnh dugc kh5u hao theo phuong ph6p dudng thing dua tren thoi gian hou dung
udc tinh. cu th6 nhu sau:

Tdi

50 nam

3 -25

NhA crla vd vat ki6n trUc
May m6c va thi6t bi

1.5 - 20
3 - 10
3 - 10

Phuong tien van tai
Thiet bi vdn phdng
Cdc khodn lei, 16 phet sinh khi thanh ly, ban tai sin lir ch€nh lech gi0a thu nhdp

lai cia tai san dlpEc ghi nhan vao Beo cao ket qua hoat dong kinh doanh.

r\
.\\

ti

thanh ly va gia tri con

Thue ho?t dong
COnq U le ben cho thue

Doanh thu cho thu0 ho?t dong duEc ghi nhan theo phuong phap dudng thdng trong su6t thdi gian cho
thu6. Chi phl truc ti6p ban dAu phdt slnh trong quA hlnh dAm ph6n k! hop ddng thu6 ho.at d6ng duoc
ghi nhan vao gid tri s6 sdch cOa tei san cho thue va k6 toen theo phuong ph6p duong theng trong su6t
thdi gian cho thu6.


CONG TY CO PHAN DUEC HAU GIANG

Miu sii B oga
Cono W la ben di thuC

-

DN

MQt khodn thuC aluqc xem la thu€ ho?t dQng khi b6n cho thu6 v5n tluEc hudng phAn lon cdc quydn lgi
va phai chiu rrii ro vA quydn sA h0u tai san. Chi phi thue ho?t dong duEc ghi nhan vao bao ceo k6t qua
ho?t dong kinh doanh theo phuong ph6p dudng thang trong su6t thdi gian thue.

Tai sen c5 dlnh v6 hinh ve

khiu hao

Tdi sAn c6 dinh vO hinh the hien gie trj quydn sl} dung dAt va pnAn mdm mdy tinh duqc trlnh bay theo
nguyen gia trir gi6 tri hao mdn loy k6.
Quydn srl dqng d6t c6 thdi han duEc khdu hao_theo phuong phep dudng thlng trong thdi han higu tlrc
cda GiSy chfng nhan quydn srl dung d5t. Quy6n sril Oung dAt v0 thdi han euqc gni nnan theo gi-r g6c
va kh6ng khau hao.
PhAn mdm may tinh duEc kh6u hao theo phuong ph6p dudng thdng trong thdi gian hiru dung udc tinh

tU3dCnSndm.
B6t dQng sen dau

tu

Bet afong san dAu tu bao g6m nhd, hoic mQt phAn crla nhd hay ca nha va dat, co sd h? tAng do cong ry
nam gio nhem mvc dich thu loi til viec cho thue ho6c chd teng gia. Bdt d6ng sdn dAu tu cho thut dugc
trinh bly theo nguyCn gi6 tru gia tri hao mdn luy k6. BAt dong sdn dAu tu chd teng gia duqc hinh bdy
theo nguyen gi6 tru suy giam gia tri. Nguyen gi6 crla b6t d$ng sdn dAu tu duqc mua bao gdm gid mua
vd c6c chi phl ljen quan truc ti6p nhu phi dich vu tu van vd luat phep lien quan, thu5 truoc b? va chi phi
giao dich lien quan khdc. Nguyen gi6 bat dong sen dau tu trr xay la gie tri quy6t toan cong trinh hoac
c6c chi phl lien quan trr,rc ti6p cia bet dong san dAu tu.

Bit dong san dAu tu cho thue duEc kh6u hao theo phuong phep dudng thdng tr6n thdi gian hou
udctinh tu 10 d6n 16 ndm.
Chi phi

oqrng

xiy dpng co ban dd dang

Cec tai san dang trong qua trlnh xay du,ng phuc vU muc dich san xuAt, cho thuC, quan tri hoAc cho b6t
ki, muc dich nao khac duoc ghi nhAn theo gid g6c. Chi phi nay bao g6m c6c chi pht cdn thiet d6 hlnh
thanh tai san phn hEp vdi chinh sach kC to6n cia Cong ty. Viec tinh khSu hao cia cac tai sdn ndy dusc
6p dung gi6ng nhu voi cec tei san khec, b6t deu ti/ khiiaisdn d veo trang thdi s5n sdng srl dqng.

Chi phi tra tru6c
Chi phi trd trudc bao g6m cac chi phi thr,rc t6 da phat sinh nhung c6 lien quan d6n k6t qu6 ho?t dang
sdn xuat kinh doanh cia nhicu ky ka toen, cec khoan chi phl trd truoc bao gdm chi phi nang c6p tdi sdn
thue, chi phl thu€ ddt trd trudc, gi6 tri c6ng cu, dqng cU, linh kiQn loai nh6 di xu6t dUng va cac khoan chi
Dhi tra

trudc khec.

Tidn thue ddt th6 hien s6 tidn thue d6t da duEc tra trLroc. Ti6n thu€ d6t tra trudc dugc phdn b6 vdo Bdo
c6o k6t qui hoat dong kinh doanh theo phuong phep dudng thing tuong Ong voi thbi gian thue.
Cdc chi phi tra truoc kh6c duEc v6n h6a dudi hinh thfc cac khoan tra trudc va duoc ohdn b6 vio b5o
cao k6t qud hoat dQng kinh doanh hop nhAt, srl dung phuong phap duong thing theo cdc quy dinh ke
toan hiCn hanh.

C5c khoan dr,r phdng

phii

tri

Cac khoen du phdng phAi tri duqc ghi nhan khi C6ng ty c6 nghia vu nq hien tai do k6t qua tu mot sv
r4 vd Cong ty c6 kha nang phai thanh toen nghia vu nay. C6c khodn dfl phong duEc xec

dinh tren co sd uoc tinh cia Ban T6ng Gi6m d6c v6 cdc khodn chi phicAn thiet d6 thanh toin nghia vu
nE nay t?i ngdy lQp Bing can d6i k6 toan.
kiCn da xay

12


coNG

ry c0

PHAN

DuEc

HAU ctANG

Trg cAp th6i vi6c phii

vtSu sti a 09a

tri

-

DN

I rq cap
:Ap th6i)i viec ch
cho nhann vidn duoc

)h truocr vao:) cu6i mdi
trlch
6i ky
m6i
ky beo cao cho toan b0 ngudi lao dong
Ec tl
-hdi gian
'122 thAng
,
da Em'
m
n vigc la
tqi COnl
5ng ty/ tu,dJ
drl It
5ng trd
o l6n.
|
Iten_ Thdi
1 viec
Vrec
ldm
lam
I
0e tinh tro cap thoi viec la t6ng thoi
gian ngr
rng tlaI lam
ngudi
l;
rgudi lao

dong
ldn
vigcr thr,rc
m viec
im
th$,c
;ho) ngudi
Pc t6 cho
ngu<'di sri
sr]
l dung
&
dun lao
ao dO
la(
dong ttri di thdi gian ngudi lao) dong de
gii bao
tham gia
baio hi6m
quy dir
it nghiep
m th6t
ng
I
theo
3 qu
otnn
cula pf
phap
nh cia

va
! ttthdi Igian lam viec de duoc ngudi srl
hdp luat
luft va
vA
,ong binh
dqng lao
la( d6ng
d6lIng chii tr
tra trE
rE cap
c5p tho
vi€r
ci
5i viec.
th6i
€c. IMr?c
fc) trichr chor m6iii nim
n vie
viec bdng mqt n0a mfc luong
m lilan
lam
nem
quan th6ng
thi
thAng thr
theo Lu
o dong,
dong,, Luat
Luat Lao

Lua
r6t E86o
thi6m xA
o hi6m
xe hh6i
trc \ven
r'a cac
r6i va
cac
ban hudng d5n cO lien quan.
velin bZ
uan. M0c
(qu€n thi
'lh v:
qui
luongI binh
b
tr
e tinh trg
tro
ca
thdng de
dd
ro cap
;Ap tthdi
r
3i viec
ss6 d!
duEc
r

se
vao cu6i m6i k1, bao ceo theo
uEc ditu
dieur ct
chinh
chin
theo moc
(quAn ci
qui
luongr binh
b
crla siur tlthing gAnI nhi
r
tinh
if6in thi
nh6t
tir
nh d6n
flem Iap
giem c&a
thdi
di di6m
rdo cc6,
tap
Ie bao
IAp
br
ceo tai chinh. TAng hay qidm
kho6n tr
trudc na

trich tru
nay se du
duqc ghi
hi nhan
han vdo Bao ceo k6t
nhi
I qua
ho€
h( d0n!
oua ho?t
hoat
dong lkinh doanh.
1

i

Dp phdng cho cec khoan chi phi thu dgn, kh6i phqc va hoan trii

mit bing

Theo y€u cAu cda Th6ng tw s6 2OOIZO14TT-BTC ban hdnh bdi BQ Tdi chinh, k6 tar ngay 01 thang 0j
ndm 2015, Cong ty lap dU phdng cho cac khoan chi phithu dAn va khoi phVc phat sinh khi hoan tra met
bing di thuC. 56 dq phdng duqc x6c Clinh cen cf vAo t6ng udc tinh chi phi thu don va khOi phuc mat
bang se phat sinh khi hoan t€ met beng trong tuong tai va duqc ghi nhin ddu qua su6t thdi gian kd tu
ngay 01 thang 01 ndm 2015 d6n khi hoan tra m5t bang.
Doanh thu chwa

thuc hien

Doanh thu chua thuc hien la khoan doanh thu tuong Lrng voi gie tri hang h6a, dich vU phai chi6t kh6u

giem gi6 cho kh6ch hang trong chuong trinh khdcti hang truy-dn th6ng.-COng ti ghi nlian cec khoan
doanh thu chua thuc hien tuong ung vdi phAn nghia vu ma C6ng ty s6 phai thqt 6i€-n trong tuong lai.

Ghi nhin doanh thu
Doanh thu ban hang-dtioc ghi nhan khi d6ng thoith6a man t6t ca nAm (5) ttieu ki6n sau:
(a) COng ty d6 chuy6n giao phAn l0n r0i ro va lqi ich gdn lidn vdi quydri sd htru sdn phdm hoic nang
h6a cho ngudi mua;
(b) Cong ty khOng cdn ndm gi0 quy6n quen ly hang hda nhu ngudi sA hOu heng h6a hoac quy6n ki6m
soat hang h6a;
(c) Doanh thu aluoc xec dinh tuong d6i chdc ch5n;
(d) Cong ty s6 thu duqc IEi ich kinh te tu giao dich ban heng; va
(e) Xac dinh duoc chi philiCn quan tl6n giao dich b6n hdng.
Doanh thu cOa giao dich vd cung cAp dich vq dugc ghj nhAn khi k6t qu6 crla giao dich d6 duEc xec dinh
mqt c6ch dang tin cay. Trudng.hEp giao dich vd cung c6p dich vq lien quan d6n nhidu ki' tht doanh thu
d|]oc ghi nhan trong k! theo k6t qud phAn cong vjec da hoan thanh tai ngay cia Bing c6n d6i k6 toan
cia ky d6. K6t qui cria giao dich cung c6p dich vu duoc xac dinh khi th6i riran t6t ci-o6n (4) didu kien
sau:
(a) Doanh thu duqc xdc dinh tuong d6i chic ch5n:
(b) C6 kha nang thu dirEc lEi ich kinh t6 tu giao dich cung cAp dich vu tt6;
(c) Xac dinh dugc phAn cOng viCc da hoen thanh tai ngAy cria B6ng cAn d6i ke to6n; ve
(d) Xac dinh atuqc chi phi phat sinh cho giao dich va chi phi dA hoan thanh giao dich cung cAp dich vU
oo-

Lii

ti6n grli duEc ghi nhan trCn co sd d6n tich, dugc xec dinh tren s6 du c6c tai khoan tidn grli va lai

suat ap dung.
Lei tr? c6c khoan dAu tu dugc ghi nhdn khi C6ng ty c6 quydn nhan khoan lai.

Cric

khoin giam

tr}

doanh thu

Cec khoan gidm tru doanh thu bao gom chiet khau thuong m4i, hang ben bj tra la! ve gidm gi6 hdng
bdn. C5c kh-oen giam tru doanh thu-ph6t sinh cung ky ti6u-thq sdn ph'3m, hAng h6a dic-h vu duec ghi
nh6n didu chinh 6idm doanh thu k!' ihet sinh.
Trudng- hop sdn phdm. hdng ho6, dich vq da tieu thU tr.r cac k! tru0c, d6n klr squ mdj chi6t kh6u thuong
mai, giem gia hang ben hoic hang bdn bi trd lai nhung phet sinh kuoc thdi di6m ph6t hanh beo ceo tei
chinh thl ghi nhan atieu chinh grdm doanh thu cia kli lap b6o ceo.

13

ic'
t^
\://4


CONG TY cO PHAN

Dugc

HAU GIANG
MAu si5 B oga

Chuong trinh dinh cho khich hirng truydn thi5ng

-

DN

Doanh thu {uoc ahi nhqn ld t6ng s6 tidn phdilhu hoec de thu tru di gi6 tri hqp ly cria hdng h6a, dicn vU
phai
phgi cung cap
c{n miQn
miEn phi
Ohi hoac s6. phai chiCt khau, gidm gid cho ngudi mua. Gie tri cia hang h6a, dich vU
pnar cung c5p
cap rmren pn_l
rhi ho{c s6 phdi chi6t khAu, giamli6 cho igudi mua cluqi ghi nhan-la doanh thu
btrii
thuc hien.
hien. Neu hC
chua thqc
hCt thdi han cda chuong
chuolg klnh ma
md ngudi m.ua
m-ua kh6ng dat d0 di6u kien theo quy dinh
ve
kh6ng ou.gc
du.gc nuo,ng
hud,ng na
hang h6a dich vU mi6n phl hoic. chi6t khAu giam gi6, khoin doanh thu chua thqc
va Knong
hien
hign duoc

duEc kCt chuven
chuyen vao doanhh thu b6n hdno.
cao dich vu.
hdng, cuno
cung'cAp
vU.
Khi ngudi mua dat duoc c6c di_Au kign theo quy dinh cia chuong trinh, tnrdng hop ngudi b5n trrxc ti6p
cung cap hang h6a, dich vU mi6n phi hoac chiet khau, giam gie cho nguoi muq: Khoan doanh thu chua
thuc hign tuong ung vdi gi6 tri hqp lyi cia s6 hAng h6a, dich vU cung cAp mi6n phi hoac s6 phdi gidm
gi6, chi6t khau cho nguoi mua duqc,ghi nhan la doanh thu b6n_ hdng, cung cAp dich vU khi ngudi mua
de nhAn duqc heng h6a, dich vu mien phl hoac dLrEc chi6t khAu, giam gi6 theo quy dinh cr]a chuong
trinh.

Khi ngudi mua itAt duqc cdc di6u ki6n theo quy dinh cria chuong kinh, trudng hEp ben thu ba c6 nghia
vu cung €p hang h6a, dtch vU mien phl hoec chiCt khAu, gidm gie cho ngudi mua: N6u hEp d6ng giila
ngudi 66n ve bcn thr? ba d6 khong mang ttnh chat hEp cdndoai
khi bcn-tho ba thqc trien vigc cun'g-c5p
hang h6a, dich vU, chiet khau gidm gie, khoan doanh thu chua thuc hjgn duEc k6t chuy6n sang doanh thu
ban hang, cung cip.dich vU. NCU hqp d6ng mang tinh dai ly, chi phan chCnh tQch gifra khodn doanh thu
chua thpc hien va s0 tiCn phdi tra cho ben thu ba moi duoc ghi nhan la doanh thu. 56 ti6n thanh toen cho
ben th0 ba duEc coi nhu,viec thanh to6n khodn no phditrd.

li

Ngoli

tQ

CAc nghiep vU phat sinh bdng ngoqi t€ dugc chuy6n d6i theo ti gie tai ngay phet ginh nghiep vu. 56 du
cac khoan T.Ug tlen.te c6 goc ngoai te tai ngay kCt thuc nien d0 duEc chuy6n d6i theo ty gid t?i ngay

nay. Chenh lgch ti gia phet sinh duqc hach todn vao Beo ceo k6t qud hoat dbng kinh doanh. -

Chi phi tli vay
Chi phi di vay dugc ghi nhan vao chi pht sdn xu5t, kinh doanh trong ky khi phet sinh, tru khi duqc v6n
hoA theo quy dinh cria ChuAn muc k6 toAn ViCt Nam s6 t6 "Ctri phf di vay". Theo d6, chi phi di vay lien
quantrqc ti6p d6n viec mua, dAu tu xAy dr,rng hoic sAn xuAt nh0ng tAi sin cAn mot thdi gian tuong O6i
dai dA hoen thanh dua vao s|} dung hoac kinh doanh duoc cQng vEo nguyen gie tii san;ho den khi tai

san d6 duqc dua veo s& dqng hoac kinh doanh. cdc khodn thu nhfp phat sinh tir vigc dAu tu tam thdi
duoc ghi giam nguyCn.gi6 tai san c6 tien quan. D6i vdi khoen vay rieng phuc vu vigc xAy
dfng tai san cO dinh, bat dong san d6u tu. l5i vay duEc v6n h6a k6 ca khi thdi gian xay dqng dudi 12
cdrc khodn vay

thang.
I

nue

Thu6 thu nhAp doanh nghipp thd hien tdng gid hi cria thu6 ph6i trd hipn tai va thu6 hoan tai.

s6 thu6 hien tai phai tre duEc tinh d\ra tren thu nhNp chiu thu6 trong kj'. Thu nhap chiu thu6 khac voi tEi
nhuan thuan duEc trinh bey tren beo cao k6t que hoat dong kinh doanh vi thu nhap chiu thu6 khong oao
gom cAc khoa.n thu nhap hay chi phl tinh thu6 hoec duEc khAu tnf trong cac kykhec (bao gdmta t6
mang sang, n6u c6) vA ngoal ra kh6ng bao gdm cac chi tieu khong chiu thu6 hoai khong dugc-khAu trir.
Thua thu nhQp hoSn lai duEc tinh tren cac khoen chenh tech gioa gie tri ghi s6 vd co sa tinh thu5 thu
nhap cia c6c khodn m(rc tdi.sdn hoac cong ng tren beo c6o tai Chinh ri6ng va duEc ghi nhan theo
phuong phep bang can d6i k6 toan. ThuS ftu nhap hoen tai phdi trd phdi duq-c ghi nnbn itro tAi cd cdc
khodn ch6nh l€ch tqm thdi con te_i san thu6 thu nhap hoin lqi chi afuqb ghi nhan khi chSc chtn c6 drl lqi
nhu{n tinh thu6 trong tuong lai tt6 khdu tru cac khoan chenh lech tam thdi.
Thu6 thu nhfp hoan lai dr.rEc xac dinh theo thu6 suAt du tinh s6 ap dung cho k! tdi s6n duoc thu hdi

hay nq phai tra duEc thanh toan. Thue thu nhNp hodn lqi ttuoc ghi nnan vao Uao cao k6t qud hoat dong
kinh doanh va chi ghi vdo v6n chi sd hru khi khodn thu6 d6 c6 lien quan d5n c6c khoin muc duEc ghi
thdnq vao v6n chrl sd hiru.

14


CONG TY cO PHAN

Duqc

HAU GTANG
wtSu

sii g 09a -

DN

Tai sen thue thu nhap hoin lai vdr thud thu nhap ho6n lai phii tra duoc bi tru khi COng ty c6 quydn hqp
ph6p de bn tru giira tai san thue thu nhap hien henh voi thu6 thu nhap hten hdnh phdi nop vd khi cac tAi
san thu6 thu nhap hoen lai vd thu6 thu nhap ho6n t?i phai tra tien quan tdi thu6 thu nhap doanh nghiep
dugc qudn ly bdi cUng m6t co quan thu6 vd C6ng ty c6 du dinh thanh to6n thu6 thu nhap hien hdnh tr6n
co sd thuen
Vi€c x6c dinh thu6 thu nhap doanh nghiep phai nQp cia COng ty can cf vao c6c quy dlnh hien henh vd
thue. Tuy nhien, nh0ng quy dinh nay thay d6i theo tr.fng thdi klr vd vipc xec dinh sau cijng vd thu6 thu
nhap doanh nghiep tiiy thudc vao kdt qua ki6m tra cia co quan thu6 c6 thAm quyAn.

cac loai thu6 khac duqc ap dung theo c6c luat thu5 hi6n hdnh tai Vi€t Nam.
Chia c6

tupc

Loi nhuan sau thu6
dong phC duyet.

cia

COng ty duEc trlch chia c6 t0c cho cac c6 d6ng sau khi duoc Dai hQi ddng c6

56 c6 toc duEc cOng b6 v.d chi trd trir ngudn lqi nhu4n chua ph6n ph6i cen cLp veo su phC duyQt
dong trong Oai hoi dong c0 dong thudng nien.

TIEN VA

cAc KHoAN TI'oNG DI.foNG

cia cd

TIEN
31

.03.2017

31.12.2016

VND

VND

11.209.360.082

37.521.242.172

Tidn mat
Ti6n g0i ngAn hdng
Cac khodn tuong duong tidn (.)

1G

;P

10.996.396.256

:il

14.213j52.221

177.000.000.000

285.628.312.813

225.730.602.254

310.837.861.290

(.) C6c khoan tuong duong ti6n bao g6m tiAn g&i ngdn hdng c6 ky han d6o h?n ban dau khong qua 3
than g.

CAC KHoAN DAU TLP TAI cHiNH

Diu tu nim giir tt6n ngiry cfiio h4n

Cec khoan dAu tu ndm gio den ngay dao h?n bao gdm ti6n g&i ngan hang c6 ky han d5o han ban dAu
tren 3 thang den 12 thang.

Oiu tu g6p vtin vAo don vi khSc
31.03.2017

Gii giic
vNo
Diu tu vdo cOng

!y

9?". ,

uau Iu vao cong Iy fien KeI
Oau tu g6p vdn vao don vi
khac

g6c
VND

D!r ph0ng

Gi5

VND

-

696.292.460.000

3.787 450 000

27.908.170.200

31.12.2016

Dg phdng
VND

696.292.460.000
3.787.450.000

(16.500.000.000) 27.908.170.200 (16.500.000.000)

727.988080.200 (16,500.000.000) 727.988.080.200 (16500.000.000)

15


GONG TY CO PHAN DUEC HAU GIANG

cAc KHoAN DAU

ru

Mau s6 B 09a

rAr cHiNH (tiiip theo)

-

DN

Diu tu vio c6ng ty con
Cong ty TNHH MTV DT Pharma
Cong ty TNHH Mry Du lich DHG
COng ty TNHH Mry Dugc pham HT

ty TNHH MTV DuEc ph5m CM
ty C6 phAn DuEc S6ng H{u
ly TNHH MTV A&G Pharma
ty TNHH MTV DuEc phAm ST
COng ty TNHH MTV TOT Pharma
Cong ty TNHH MTV TG Pharma
C6ng ty TNHH MTV Dugc pham Bali
C6ng ty TNHH MTV Duqc phAm DHG
Cong ty TNHH MW Duqc phdm B&T
C6ng ty TNHH MTV VL Pharma
C6ng
Cdng
C6ng
C6ng

Cong ty TNHH MTV TV Pharma
Cong ty TNHH Mry h Bao Bi DHG

1

C6ng ty TNHH Fuji Medic

31.03.20't7
VNO
5.000.000.000
5.000.000.000
5.000.000.000
5.000,000.000
2.550.000.000
5.000.000.000
5.000.000.000
5.000.000.000
5.000.000.000
5.000.000.000
540.000.000.000
5.000.000.000
5.000.000.000
5.000.000.000
80.000.000.000
13.742.460.000

5.000.000.000
5.000.000.000
5.000.000.000
5.000.000.000
2.550.000.000
5.000.000.000
5.000.000.000
5.000.000.000
5.000,000.000
5.000.000.000
540.000.000.000

5.000.000.000
5.000.000.000
5.000.000.000
80.000.000.000
13.7 42.460.000

696.292.460.000

696,292,460.000

3'l.12.2016
VND

Diu tu viro c6ng ty liCn kiSt

COng ty C6 phAn Tdo Wnh Hdo

DAu

31.03.20't7
VND

3'l.12.2016

3.787.450.000

3.787.450.000

31.03.2017
VND

31.12.2016

VND

tu g6p vtin vao don vi khec

C6ng ty C6 phAn Bao bl ATP
Cty CP Duqc va VT Y T6 Binh Duong
Cty CP DuEc PhAm TrA Vinh
Cty CP Duqc va W Y T6 Ninh Thuan
Cty CP Dugc PhAm Tdy Ninh
Cty CP Duqc Phdm Ct}u Long

20.000.000.000
4.286.800.000
2.575.3'15,200
796.675.000
221.960.000

27.420.000
27.908.170.20

sd dLr du phdng.taingay 31_thang,03,ndm 2017 va 31 thang
dau tu dai h?n vao COng ty C6 phAn Bao bl ATp.

f

VNO

20.000.000.000
4.286.800.000
2.57 5.315.200
796.675.000
221.960.000
27 .420.000
27.908.170.200

ndm 2016 th6 hien du phdng cho khodn

PHAI THU NGAN HAN KHACH HANG
31.03.2017
VND
Phai thu tr:r cec c6ng ty con (Thuy6t minh 38)
Phaithu tir c6c ben thr} ba

3'1.12.2016

558.071 .229.109

VND
110.472.202.944
394.922.980.979

566.735.175.561

505.395.183 923

8.663.946.452

Tai.ngay 31 thang 03 nem 2u7 ve 31 thang 12 ndm 20'16, kh6ng c6 c6c khoin phii thu c0a bOn thr? ba
chi6m tir 10% hd lCn tren t6ng phai thu khech hang.

16


CONG TY CO PHAN

DuEc

HAU GIANG

lllliu s6 e 09a - DN
PHAI THU VE CHO VAY
Phai thu cho vay ngSn han
Ph6i thu cho vay ngSn hqn tu cec cdng cty con
(Thuyet minh sO 38)
Phdi thu cho vay ngdn han tu khach hang

tr..p

3'.t.12.2016

VND

VND

39.778.806.657
46.094.491.143
85.873.297.800

Phii thu cho vay diri hgn
Phdi thu cho vay ddi hqn

31.03.2017

.950.415.700
14.386,638.849

31

46.337.054.549

31.03.2017
VND
10.323.661.731
10.323.661.731

kh6ch hang

31.12.2016

vNo
2.749.472.109
2.749.472.109

PHAI THU NGAN HAN KHAC
3't.03.2017
VND
280.656.981

12.529.236.114
3.330.543.655
12.310.045 105
28.450.481.855

Chi6t khau thuong mqi tri trudc
Ldi tiAn g0i phdi thu
Phai thu ngudi lao dong
Phdi thu kh6c

31.12.20',t6
VND
183.850.237
15.585.033.271

1.403.269.689
5.415.373.753
22.587.526.950

-..,.',,

NqxAu

1e -,4

31.03.20',t7

Gi6 tri c6 th6

Giri g6c

h6i
VND

thu

VNO

T6ng gid tri cec khoan phai thu, cho vay
qua han thanh toen hoac chua qua han
nhung kh6 cO khA ning thu hdi

220.883.947.872

g6c
VND

Gi6
T6ng gia tri cac khoan phai thu, cho vay
qu6 han thanh toen hoac chua qua han
nhung kh6 c6 khd neng thu h6i

t:

.179

207 .814.017

(1

D9 phdng
VND
3.069.930.693)

31.12.20't6
Gie tri c6 thC

h6i
VNO

thu

Dtr phdng
VND

125.032.943.616 118.926.436.836 (6.'106.506780)

17


CONG TY cO PHAN DLPEC HAU GIANG

Maus6Bog-DN
Bi6n dQng

cia

dqr phdng c6c khodn phei thu kh6 ddi trong ky/ nam nhu sau:

Kj' tii chinh

kiit th0c ngey

Nim tai chinh
k6t thric ngay

31.03.20,t7
VNO

56 du dAu ky/ nrm

6.106.506.780

df

phdng trong ki'/ nem
C6ng ty con chuy6n vd
Giim dqr phdng trong ki'/ nem
Tdng

VND
5.777.715.142

841.462.016

328.791.638

6.121.961.897

s6 du cu6i k!'/ nem

10

31.'.t2.20't6

13.069.930.693

6.106.506.780

HANG TON KHo
31.03.2017
Gia
Dp phdng
VNO
VND

31.12.20't6
Gi5 g6c
Dp phdng

g6c

Hang mua dang di dudng
Nguyen lieu, vAt lieu

Chi phl SXKD dd dang
ThAnh ph5m
Hang hda

Bi6n ttQng vA

dqP

48.810.855.800
164.979.867.777
20.678.163.907
89.901.544.466
390.187.266.568

VND

VND

1.028.460.903
ozo. toz.IYc

60.597.81 1.325
.559 .432 .461
9.884.664.619
120.444.958.431
407.056.898.866

1.028.460.903
626.162.795

714.557.698.518 1.654.623.698

772.543.765.702

1.654.623.698

17 4

phdng hang tdn kho trong ky/nem nhu sau:
!K9

k6t

tai chinh

thfc

ngdy
31.03.20't7

Nim tdi chinh
kiit thfc ngay
31.12.2016

VND

VN9

56 du dAu ky/ nem
Teng dlr phdng trong ky/ nem
Hoen nhap du phdng trong ky/ nim

1.654.623.698

2.360.634.730

s6 du cu6i ky/ nam

1.654.623.698

Drx phd^ng

hang tdn kho duoc
_gidm s1a
Kno.

rnuc nren 0uEc cua nang ton

(706.011.032)
1.654.623.698

trich tap do gia g6c cria hang tdn kho cao hon gia trl thuAn c6 th5

Tar ngey 31 theng 03 nem 2017 va 31 theng
mAt pham chet khOng c6 khd ning ti6u thq,

p

nem 2016, C6ng ty kh6ng c6 hdng tdn kho

18

Up

dang, kem,

GONG TY

cO PHAN Duqc HAU GIANG
MAu si5 B og

Chi phi tre trur5nc

-

DN

ngin h4n
31.03.2017
VND

Chi phi thu€ hoat dQng
Chi phikhac

31.12.2016
VND

4.308.327.559

30.818.180

1.903 013,1 1 1
6 .21 1 .340 .670

2.606.918.073

2.637.736.253

Cec khoan tre truoc c6 thoi han khong qu6 12 theng k6 tu thdi tti6m trd truoc,

Chi phi tra trtPoc dai h?n

TiAn thu€ dAt tra trudc

C6ng cq dqng cq
Ning cAp tdi sin thud
Chi phi khac

31.03.2017
VND

31.12.2016

10.972.489.928
4 .266 .542 .439
444.918.185

11.059.114.850
3.722.025.943

VND

111.109.236
1.533.712.487
16.425.962.516

.428
17.4 19.594.980
1 .7

Cac khoan tra truoc cO thoi han tren 12 thang kd

t*

35 .644

thdi di6m tra trudc.

Bi6n dQng chi phi tra trudc dai han nhu sau:

cAc KHoAN

PHAI THU/ PHAI NOP NHA

VND

Cac khoan phai thu
Thu6 GTGT hdng ben noi dia
Thu6 gia tri gia tang hang
khAu

nue xuat nnap Knau
Thu6 thu nhap doanh nghiCp
I

hi6n hAnh

Cec khoan phai tra
Thue thu nhap ce nhan
Thuo d6t, thu6 s0 dung d6t
Cec loai thu6 khac

ngiy

56 phdi nQp
trong ky

VND

VND

2.959.709.577

10.624.866.303

9.120.020 10.384.920.326
696.183.652 3.062.790.243

5.743.754.917

14 .621

.653 241

4.756.380.827
(2.952.071.552\

16.425.962.5't6

NuOc

0,1t01t2017

Tqi

-

31.12.2016

k6t thoc ngiy

(919.540.7471
17.419.594.980

Phen b6 trong kY/ndm

nhip

31.03.2017
VND

1.913.173.211

s6 du cu6i ky/nam

THUE VA

Nem tei chinh

16.425.962.516

56 du dau ki,/n5m
Tdng

'12

Ki' tai chinh kiit
thfc ngay

S6 da n9p
trong k!'

Tai ngay
31t03t2017

vNo

10.828.313069

VND
3.163.156.343

11.031.321.114
3.387.497.930

-

(91.946.941)

655.520.808

1.020.891.339

5.835.701.858

9.408.768.166 23.980.629.931

25.247.132.113 10.675.270.348

2.265.214.563 22.488.237.577

21 .387 .97

-

2.265.214.563

5.590.404.682
55.101.000
28.133.743.459

19

4

.387

222.361.234

3

.365 .477

.7

53

5368.043.64E

55.101 .000

21.665.436.621 8.73352't.401


GONG

w c0 PHAN Duoc

13

TAI sAN cODINH HUU H|NH

HAu GTANG
MAu

Nguy6n gi6
Tai ngay 01 theng 01 nem 2017

Mua trong ki'/ nem
Xay dung co ban dA dang hoan thanh
Crhuyet minh 16)
.Bat dong san d6u tu chuy6n sang (Ihuyiit

15)

Thanh

l!

Nha c0€ va
vat ki6n trfc

May m6c,

VND

VNEi

11.8't8.182

44.500.000

269.882.105.769

Kh5u hao lty kii
Tai ngay 01 thang 01 nem 2017

95.7 50.794.O71

minh 15)
Thanh l!,

3l

tti

vNo

OJ.ZOJ.COU

5.063.660.769

ooo.

Tdng cQng

VNO

vNo

74.521.438.531

640.015.468.670

366.405.989

486.007.731

47 .331

.723\

117.159.214.352

68.640.512.797

660.467. 136.353

125.495.766.885

79.998.597.658
2.759.393.915

54.738.638.857
1.603.483.206

355.983.797 .471

10.589.607.934

436.681)
thAng 03 nem 2017

Gi6 tri cdn lai
Tai ngay 0l th6ng 01 nim 20'17
Tai ngay 31 theng 03 nem 2017

35.974.311.996

16.008.652.044

204.785.303.435

4.287 .021.862

ooo-

5.570.584.91

13.713.559.752

1)

10.589.607.934
688.239

111.404.062.774 122.440.352.066

82.404.324.926

50.771.537.152

367.O20.276.918

138.145.181.520

37.450.999.781

19.7 82.799.67 4

'17.868.975.645

284.031.67't.199
293.446.859.435

158.478.042.995

88.652.690.224
82.344.951.369

u.754.889.426

Nguyen gie tii sdn c6 dinh hfu hju
999 9.qnS-ty dq .fF.q hao hOt nhung con s& dung tai ngay 31 theng 03 nem 2017
(tai ngay 31 thang 12 nem 2016: 148.975
trieu d6ng Vi6t Nam).

20

DN

Thiiit bi

ven phdng

35.974.31 1.996

407.653.674\

KhAu hao trong ky/ n6m

Bat d6ng san dau tu chuy6n sang (Ihuy6t

Phuong
tiCn van

233.895.975.591 214.148.457.109 117.44s.597.43s

Tai ngiy 31 theng 03 nem 2017

Tai ngay

thier bi

s.i B 09 -

E

146.377 trieu ddng ViCt Nam


CONG TY cO PHAN DLPgc HAU GIANG

uau

14

TAr sAN

c0

sr5

g og ot't
-

DINH vO H|NH

Quyiin s& dqng

Quydn srl dgng
dat c6 thli h?n

Phin m€m

det v0 thoi h?n

vi tinh

rong cang

VND

VND

VND

VNO

110.288.939.361

102.821.579.711

Nguyen gi6
Tai ngey 01 th6ng 0l ndm 2017
Mua kong ky/ ndm
Xay dqng co ban dd dang hoan
thanh Ohuyet minh |6)

12.942.777.805_

226.053.296

2.264.085.000

877-

2.264.085.000

Thanh ly
Tai ngay 31 lhdng 03 ndm 2017

110.288.939.361 102.821.579.711

Hao mdn lly kii
Tai ngey 01 theng 01 nAm 2017
Kheu hao trong ki'/ nem

12.7 10 .844 .439

Thanh

525.940.854

li

Tai ngAy 31 thiing 03 nem 2017
Gia tri cdn lai
Tai nsay 01 thans 01 nem 2017
raingay3l th6ns 03 ndm20l7

13.236.785.293

15.206.862.805 228.317.381.877
7.036.453.517
499.708.711

19 .7 47 .297

.956

7.536.162.228

20.772.947.521

1.025.649.565

110.288.939.361 90.110.735.272 5.906.324.288 206.305.998.921
110.288.939.361 89.584.794.418 7.670.700.577 207.544.434.356

Nguyen gia tei san c6 alinh v0 hinh cia COng ty da khAu hao h6t nhung cdn s0 dung t?i ngay 31 theng

03 ndm 2017 va ngay31 th6ng 12 nem 2016Id 2.917tri€u d6ng ViCt Nam,

1s

oj

caN
CoP

BATDQNG SAN DAU TU
Nha cfra
VND

Nguy€n

',0

gii

Tai ngay 01 theng 01 n;m 2017
Chuy6n sang tdi sdn c6 dinh hcpu hinh CfhuyCt minh
Thanh ly

36.576.236.140
13)

(35.974.31 1.996)

601.924.144

Tai ngey 31 theng 03 nam 2017

Khiu hao l0y kii
T?i.ngay 01 theng 01 ndm 2017
Khau hao trong kY/ nam
Chuy6n sang tdi sdn c6 dinh hOu hlnh (Thuy6t minh 13)
Thanh ly

11

.008 .259 .421
18.750.336

(10.58e.607.934)

437 .401 .823

Tai ngdy 31 thdng 03 ndm 2017

Gii tr! cdn l4i
Tai ngdy 01 theng 01 nem 2017

25.567.976.719

T4i ngdy 31 thang 03 nem 2017

164.522.321

Nguyen gie bet dong sin dAu tu cda C6ng ty tl5 khAu hao h6t nhung cdn st} dung tai ngdy 31
th6ng 03 nem 2U7 E 47.567.069 va ngay 31 theng 12 nem 20'16 la 612.933.335 dong Viet Nam.

21

in0


GONG TY

16

cO PHAN DuEc HAU GTANG

rA

M5u sii B 09

sAH DODANG oAt gnru
31.03.2017

Xudng sdn xuAt thu6c sii bat
Xay dqng van phdng chi nh6nh Gia Lai
Xiy dung vin phdng chi nhdnh Thdi Nguy€n

VND

31.12.2016
VND

8.023.712.118

6.267.835.000

623.948.774

11.818.182
6.903.601.956

bin dd dang trong ky/nim:
Kj' tai chinh
krit

Nim

ttrfc ngly

k5t

31.03.2017
56 du dAu ky/nem
Mua sem
Chuy6n sang TSCD hiru hinh (Thuy6t rninh 13)
Chuyen sang TSCD vO hlnh (Thuy6t minh 14)
Chuy6n sang b6t dong san dAu tu (Thuy6t minh 1s)
Chuyen sang c6ng cU dung cU
Thanh ly
S6 du cu6i k9'/nam

6.903.601.956
4.494.151.667
(486.007.731)

(2.264.085.000)

8.647.660.892

chinh

TAI SAN THUE THU NHAP HOAN LAI
31.03.2017
VND
Thu6 suSt thu6 thu nhap doanh nghiBp sr? dung
de xac dinh gia tri tai san thu6 thu nhap hoan lai
Tai san thue thu nhfp hoin lqi litn quan d6n
khodn chtnh lCch tam thdi duEc khAu trir crja cdc
khoan dU phdng
Tei san thud thu nhap hoen l?i

18

tii

thfc ngay

3't,12,2016
VND
13.094.070.465
92.473.008.537
(84.930.323.433)
(6.205.435.000)
(136.483.613)
(496.913.970)

(6.894.321.030)
6.903.601.956

VND

17

DN

623.948.774

8.647.660.892

Bien dgng chi phi xdy dung co

-

31.12.20,t6

VND

20%

20Yo

45.926.022.623
9.185.204.525

45.303.092.215
9.060.618.443

PHAI TRA NGUoI BAN NGAN HAN
31.03.2017

Gii tri
VND
Phei tra cho c6c bCn
tho ba
Cong ty TNHH Duoc
phem Truong Tln
COng ty TNHH MTV
Mega Lifesciences (VN)
Nomura Trading Co.,Ltd
Cac d6i tuong khAc

Phiii tri cdc c6ng ty
con vi c6ng ty li€n kiit
(Thuyet minh 38)

37.530.615.315

Si5 c6

31.'.t2.2016

khi ning
tra nq

cia hi

VND

VND

Si5

c6 khi ning
tra nq
VND

37.536.615.315

56.484.958.549

56.484.958.549

25.768.717 .696

25.768.717.696

41.230.107.500
134.149.675.966

41 .230.107.500

26.633.640.634
46.661.401.500
145.283.545.293

46.661.40'1 .500

134.149.675.966

ZO.OJJ.04U-OJZT

145.283.545.293

432.598.436.060 432.598.436.060
370.804.348.141 370.804.348.141
671.283.552.537 671.283.552.537 645.867.894.117 645.867.894.117


CONG TY CO PHAN DITqC HAU GIANG
wtau si5 g og

19

CHI PHi PHAI TRA NGAN HAN

Chi phl hoi thao
LAi

20

31.12.20'.16

VNO

VND

.815.709.380
556.887.501
23.403.415.564
23.439.248.065
49.215.260.510

Chi phi ti6p thi va cham s6c kh6ch hing
C6c chi phl phei tra khac

oH

31.03.2017

12.058.228

1

vay phdi trd

-

589.134.749
2.984.7 53.722

23.840.253.628
27.426.200.327

DOANH THU CHI.,PA THI./C HIFN NGAN HAN

Doanh thu chua thuc hiQn ng5n han-th6 hien doanh thu chua thuc hien tr.r chuong trlnh kh6ch hang

truyAn th6ng, nhu trinh bay taj Thuy6t minh s6 3.

2,1

PHAI TRA NGAN HAN KHAC

Kinh phi c6ng dodn
Cdc khoan phdi trd, phdi nop khec

22

31.03.2017
VND

31.12.2016
VND

936.372.496
126.300.987.575
127 .237 .360.071

4.507.284.468
5.208.187.098

700.902.630

VAY NGAN HAN
jBol
31.03.2017
Gia

tri Sii c6 khi ning

31.12.2016
Gie tr! 55 c6 kha neng

tre nE

tra nq

VND

VND

VND

226.500.000.000
31.174.499.856

226.500.000.000
31.174.499.856

323.700.000.000
31.065.428.463

VND

\
TY

]AN
0iAt!

Vay ngan hang
Vay cec d6i tuqng khec

323.700.000.000
31.065.428.463
354.765.428.463 354.765.428.463

257.674.499.856 257.674.499.856
Bi6n dQng vd vay ngdn han trong k:i\nem nhu sau:

01.o1.2017

Ting

Gi6m

Tqi ngiy
31.03.2017

VNO

VND

VND

VNO

323,700.000.000

557.800.000.000

Tai ngay

Vay ngen hang (')
Vay c6c d6i tuEng
khac (..)

(.)

31.065.428.463

1.747.565.946

354.765.428.463

559.547.565.946

C6c khoin vay ney chiu lei su6t

tr-r 0,32o/o

(655.000.000.000) 226.500.000.000

(1.638.494.553)

31 ,1 74

499.856

d6n 0,42% mot thang (nem 2016: tir 0,32% d6n 0,38%

m0t theng).

(-') C6c khoan vay nay chiu lai suAt

0,3750/0 d6n 0,57% mot thang

m0t thang),

23

(nim 2016: tir 0,375% d6n 0,57%

rP,Y