20140403 20140403 KSH Giai Trinh Chenh Lech So Lieu BCTC Truoc Va Sau Kiem Toan Nam 2013

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Hd Nam, ngey 02 thang 4 nam 2014

HAMICO

*****

Sd'; 0B /2014 /KSH
"V/v: Gidi trinh bdo cdo tdi chinh
chm ki6m todn vdi BCTC aa fi€m todn,'

Kinh

qhi: s6 ctAo DlcH cHUNG KHoAN Tp Hd cHi MINH

Cong ty cd phdn Tap doan khoiing s6n HAMICO xin tr6n trong c6m on su quan tAm
giup d0 cira Sd giao dich trong thoi gian qua vd rdt mong nhAn drloc srJ girip d6 c1a
56 giao
dich trong thdi gian t6i.

Qua b6o c6o tdi chinh nF,m 2013 cOa chung tdi de duoc kidm toan b6i Cong ty TNHH
kidm to5n Kreston ACA Viet Nam, chung toi thdy sd li6u tr6n b6ng cAn ddi kd to6n chrra
kidm

to6n vd sd lieu tron b6ng can ddi da duoc kidm to5n c6 su ch6nh l6ch nhrl sau:

l. So li6u ch6nh l6ch tr6n

Chiti6u

Bing cdn ddi kdtofn:
Tr6n b6ng CDKT

Tren b6ng CDKT

d5 drJoc kidm toan

chrra kidm to6n

2

1

T16 trrr6c cho ngtroi b6n

196.454.000

3

146.454.000

Ch6nh l6ch

(2)

-

(3)

4

50.000.000

o/otdng

(siAm)

* -5_'

-{q6/"-

Tai s6n cd dinh hfru hinh

133.201.844.837

134.465.703.212

(1.263.858.375)

Hao mdn lu! kd h0u hinh

(36.186.373.733)

(34.e22.515.358)

1.263.858.375

3,6%

Chi phi tr6 tnr6c ddi han

_4 0/^

.232.161.064

1.553.397.518

(321.236.454)

-207/"

100.990.515.946

99.439.515.946

1.551.000.000

1,55%

Phai tra nguoi b5n

10.730.038.805

10.6B0.038.805

50.000.000

0,460h

Vay va nd diri han

13,176,000.000

16.392.000.000

(3.216.000.000)

Loi nhudn chr.Ia phAn phdi

(4.6ee.447.043)

(4.779.352.214)

Vay va no ngSn han

1

(79.905.171)

-19rk-t,t;t"


-

Didu chinh tang khoAn

tri

trudc cho ngudi brin vd didu chinh tang khoin phii trri

cho ngudi b6n 50.000.000ddng do kd toi4n hach toi4n nhdm ddi
tucrrg cong no.

-

Didu chinh gi6m tdi s6n cd dinh, di6u chinh tdng hao mon tu! kd 1.263.858.325
ddng
do kidm to6n tinh bd sung phdn khdu hao c0a Nhd mriy gach HAMlco
I trong thdi gian
tam ngrtng sAn xudt.

-

Diduchinhgi6mchi phitrAtrtJ6cddi han 32l.23G.454ddngdokidmtoiintinhbdsung
ti6n thue dat c0a cong ty ndm 2013.

-

Didu chinh tdng kho6n Vay vd no ngSn han 1.551.000.000 ddng
do : kidm toan phan
loai khoan No ddi han ddn han tr6 : 3.216.000.000ddng, k6 toan hach
to6n nhdm tai
kho6n 1.665.000.000ddng.

-

Di6u chinh gi6m kho6n Vay vd no ddi han 3.216.000.000
ddng do kidm to6n ph6n toai
kho6n No ddi han ddn han tr6.

-

Di6u chinh tSng loi nhuan chua phdn phdi 29.90 s.171 ddng
do di6u chinh tang gi6m
c5c kho6n muc tr6n.

ll. so li6u ch6nh r6ch tr6n Bing kdt qui hoat d6ng s6n xu6't
kinh doanh:

chiticu

Tren b6ng kdt qu6

Tren b6ng kdt qu6

HDKD dd dtJoc

HDKD chLra kidm

kidm to5n

to6n

2

1

Gi6 vdn b6rn hdng

3

Chenh l6ch

(2)

-

(3)

4

47.142.230.778

Chi phi tdi chinh(tdi vay)

7.115.902.478

8.780.902.478

(1.665.000.000)

Chi phi qu6n ty

3.479.658.316

3.411.361.639

68.296.677

1.E10.743.471

79.905.171

nghiep

(gian /f, 4
(i
i{

48.659.028,930

doanh

%tdng

1.516.798.152

5

\3

3,2%
(1e%)
-

t"/;

,

Loi nhudn kd toan tru/6c vd

1.890.648.642

/ol

4,40/o

sau thud
j

Didu chinh ting Gia vdn hang bitn 1,516.798.152 ddng
do kidm to6n tinh bd sung khdu
hao tdi s6n Nhd m6y gach HAMlco I trong thdi gian tam
ngrlng s6n xudt va tidn thud
ddt crja c6ng ty ndm 2013.

KI

I' ru
a\


.7

-

Didu chinh gi6m Chi phi tdi chinh(chi phi 16l vay) 1.605.000.000 ddng
do ke to-rn c6ng
ty hach to5n nhdm trJ chi phi tr6 g6c vay sang chi phf ldi vay.

-

Didu chinh tdng chi phf qu6n

-

Didu chinh t6ng loi nhuAn kd to6n tru6c thud vd sau thud 29.90s.171 ddng
do di6u
chinh tdng gi6m c6c khoAn muc tr6n.

doanh nghiep 68.296.622 ddng do kidm toern tinh bd
sung phdn khdu hao tai s6n khu vdn phdng Nhd may g?ch.
l1i

lll. Sd liQu didu chinh tr6n Bdo c6o Luu chuydn tidn t6.

Chi ti6u

Ti6n thu trr b6n hdng, cung

Tr6n b6ng LCTT

TrOn b6ng LCTT

dd duoc kidm toan

chrla kidm to6n

Ch6nh lech

(2)

-

(3)

71.420.258.965

79.137.007.203

.239.124.718)

(73.03e.124.718)

(5.800.000.000)

(7.115.e02.478)

(8.780.e02.478)

(1.665.000.000)

4.524.781.432

5.324.781.432

(800.000.000)

(3.264.210.717)

(1.916.748.238)

(7.716.748.238)

c6'p dich vu

Tidn chi tr6 ngrroi cung cdp

(67

hdng ho5 dich vu
Ti6n chi trA tdt vay

Ti6n thu khac ttr hoat dong
kinh doanh

Tidn chi khac cno frogt Ogng

(1.347.462.47e)

kinh doanh

Ti6n thu trJ thanh lli, nfulgng

lren vay ngdn han, ddi han

800.000.000

800.000.000

150.106.570.742

151.715.481.923

(125.094.679.478)

(125.038.5e0.65e)

(1.608.e1 1.181)

(1,1%)

nhdn

Ti6n chi tr6 no gdc vay

(56.088.81e)

(0,44%)

Didu chinh gi6m thu tidn ban hdng, cung cdp dich vu 7.716.748.238
ddng. Ddng thoi
didu'chinh gi6m chi tr6 nguoi cung cdp hdng hoar dich vu 5.800.000.000ddng,

didu
chinh gi6m tidn'chi khac cho hoat dong kinh doanh 1.916.748238 ddng
do kidm toan
loai c6c but toan bD trtr c6ng no.


Di6u chinh gi6m chi tra lai vay
1'665.000.000 ddng do kd to6n
hach to6n nhdm tai
kho6n ttJ tidn t6i sang tidn gdc.
a

Didu chinh gi6m tidn thu khdc tu
hoat ddng kinh doanh va di6u
chinh tang tidn thu tu
thanh lf, nhuong b6n tdi s6n do
kidm todn ph6n roai lai ngu6n
thu.
Didu chinh gi6m tidn vay ngdn
han ddi han nhdn drroc 1.60g.91
1.181ddng, di6u chinh
gi6m ti6n chi tr6 no gdcvay
56'08s.819 ddng do kdto6n hach
to6n nhdm tdi kho6n tu
ti6n gdc sang tidn tdi

Cdng ty chtjng t6i xin tr6n trong
cdm on!

* Noi nhdn

- Nhu tr6n
- Luu VT

:

CONG TY cP

RoAN KHoANG sAru Heurco

rApocAri
xxoirue

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