bao cao tai chinh da duoc soat xet 6 thang dau nam 2015

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cONG Ty cO pHAx psAn
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s6x vA H6l cHAr DAU KHi rAy NAM Bo
tlts tran Hoang N4 phudng Hrmg Lqi, quan Ninh Kidu

Thdnh ph6 C6n Tho, CIIXHCN ViQt Nam

BAo CAo CUA BAN GIAM D6C
Ban Girim tt6c Cong ty CO phan Phan b6n vd H6a ch6t DAu khl T6y Nam Bd (goi rit la "Cdng ty") tl€ trtnh b6o
tii chlnh crla COng ty cho ky hoat dong tu ngdy 0t th6ng 0l nam 2Ol5 diin ngdy 30

ciio ndy cung vdi b6o c6o
th6ng 6 ndm 2015.

HOI DONG QU,{N TRI vA BAN GIAM
Cric thdnh vi€n cna HQi b6o c6o ndy gdm:

H6i ddns OuAn

D6c

tri vd Ban Gi6m d6c Cdng ty tb rlidu hanh C6ng ty trong lci vd tltin ngdy lip

tri

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Oy vi€n

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Ban Girim ttiic C6ng ty c6 h6ch nhiem lfp b6o c6o tii chinh phan 6nh mdt cach trung thuc va hqp ly tinh hinh tai
chinh cfrng nhu ket qui ho?t dQng kinh doanh vd ttnh hinh luu chuy6n ti€n tQ cria COng ty trong lcj, phn hqp vdd
chuien muc k€ to6rL ch€ dg k€ to6n doanh nghiQp vict Nam ve cac quy ttinh ph6p lf c6 li€n quan itiln viQc lflp vd

trinh bdy b6o c6o tai chlnh. Trong vi€c lip b6o c6o tii chinh ndy, Ban Girim d5c dugc y€u cdu phii:

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LUa chgn c6c chini s6ch kii to6n thich hqp vd 6p dwg c6c chlnh s6ch d6 m6t cech nh6t qu6n;
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Thi6t k6 vd thuq hiQn hQ t!5ng ki6m sodt ndi bO mQt c6ch hilu hi€u cho mgc dich hp va tdnh bay b6o c6o tai
chinh hqp lf nhlm h4n ch6 rui ro vd gian ldn.

Ban Gi6m rt6c C6ng ty chiu tr6ch nhi€m rtim bio ring s6 k6 toan m6t.c6ch hqp.l! tinh hinh tai chtnh crla COng ty d bit lc' rhdi tti6m ndo vd tldm bao rang bao iao ai chtnh tuan rhi
chuin mqc kti toan, chtl dg kti toan doanrr nghigp vigt Nam vd c6c quy tlinh ph6p lj ci li€n quan tt6n vi€c lip vd
hinh bdy b6o c6o tai chinh. Ban Gi6m tl6c ciing chiu h6ch nhiQm tlim b6o an todn cho tdi sdn cia C6ng ty ve thuc
hiQn cric biQn ph6p thich hgp tl6 ngln chin vd ph6t hien cec hanh vi gian l6n vd sai pham kh6c.
Ban ci6m doc x6c nhin rang cdng ty ila tu6n

tl4i di€n cho Ban Gi6m tliic,

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s
Cdn Tho, ngay t0 thdng 8 ndn 20t 5

thi

c6c y6u

ciu neu tren hong vicc hp b6o

c6o tai chtnh.

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Dau khl Triy Nam BO (gai tit Ia "C6ng ty"), dugc lap ng?ry l0 lhdng 8 nam 20 t5. tu trang 3 d6n trang 23. bao g6m
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nam 20 t4 d6n ngdy 30 thdng 6 nam

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Thdn! ph6 Cdn Tho, CID(HCN ViCt Nam


BANG cANDOT

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tttin ngdy 30 th6ng 6 nirn 2015

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rhanh ph6 Can rhq CID(HCN Vi€t Nam
tliin ngdy 30 th6ng 6 nim 2015

BAO CAO
Cho

kj, hoqt dQng

ti

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ngay 01

QUA HOAT DQNG KINH DOAI{H
thdng0l ndn 2015 tldn ngoy 30thdng6 ndm 2015
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CONG

Ty cO pHAx pnAx sdx vA

s6l csAr oiu xni rAv nau ng
86o cdo tiri chinh
Ki6u Cho ki ho4t ddng tu ngdy 0l th6ng 0l nam 2015

l5 Ul8 Tran Hoang Na, phudng Hung Lqi, qu4n Ninh
Thdnh ph5 Can Tho, CIIXHCN Viet Nam

BAo cAo LUI]
Cho

tl€n ngdy 30 th6ng 6 nim 2015

cHuYtNrmNrE

O hoqt al/ng ti! ngtry 01 thdng0l ndn20I5diinngay30rhdng6ndn20l5

uAu s6

n ora-ox
Don v!: VND

01/0t2015 Tn ngiy 01/01/2014
d6n ngiy 30/6/2015 d6n ngiy 30/6/20r4

Tir ngiy
CHI TIEU
I. LLTU CHUYEN
1.

2.

Lgi nhuQn trdc thud
Diiu chinh cho cric hhodn:

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l0

40.622.995.581

I

83.735.277 .819

1.95'1.6s2.877

l2

r98.236.645

368.4E7.473

15

(3.879.192.29s)

16

455.200.500

I

t{t

1.068.135.198
10.109.882.985

thu nhf,p doanh nghiQp phni n6p)

Giim chi phi tra

trudc

nQp
Ti6n thu kh6c tir hoat il6ng kinh doanh
Ti€n chi kh6c cho hoat tlQng kinh doanh
Lnu chuyin tiin thadn tir hogt ilQng kinh doanh

20

II. LdU CHUYT,N TIN,N TU HoAT DONG DAU TU
l. Tidn chi mua sim, x6y dlrng tai sin cti tlinh vd

21

Thuii thu nh{p doanh nghiQp

cic

tii


ttc

vd lqi nhufln dugc

Lnu chuyin tiin thudn tir hogt

ttQng ildu

chia

u

cHUyiN TriN Tr) HoAT DQxc

rir

8)

80.865.530.658

C6 hlc, loi nhuan datre cho cht sd

27

1.330.260.430

3

30

1.330.260.430

2.683.867.s36

36

(9.640.260.000)

(r4.703.s92.000)

10

(9.610.260.000)

Q1.703.t92.000)

50

72.sss.53t.088

14.196.64E.193

60

66.790.824,151

70

NgO Th! Hdng Nga

lSp bi6u

Tbinh Cdng
to6o

IX

\o

trrfng

)tr

Efc

Gi6m diic

Ngay 10 thdng 8 ndn 2015

ninh

tit trang 7

.007 .390 .436

I14.935.909354
129.132.557.547

9/

Cdc thuydt

26.216.372.657
(323.522.900)

"-"iir
3/ ouiiior vi H6e \-

Nguli

(2.003.6 r 8.320)

cHixu

hfru
Lru chuyin tiin thudn tir hogt tlQng tdi chfnh
Luu chuy6n tidn thuin trong ky (50=20+30+40)
Ti6n vi tuang tlrong tiin rtiu ki
Tidn vi tuong rtuong tidn cu5i ty 1zo=so+ooy
l.

(3 .026 .27 6 .07

.658.814 .7 67)

sdn ddi han kh6c

2. Thu l6i tiAn cho vay, c6

rrr. LLtu

'17

(4

trang 23 Id n6t b6 phdn hqp thdnh cia bdo cdo tdi chinh

\


cONc

ry

cO pHAlv puAr nox vA

sdl cHir oAu rui rAv xlu nQ
Bdo c6o tAi chinh
Ki6u Cho k! ho4t
l5l /18 TrAn Hoang N4 phudng Hrmg Loi, quin Ninh

tl6n ngdy 30 th6ng 6 nim 2015

Thdnh ph6 Cdn Tho, CHXHCN ViQt Nam

MAU s6 B o9a-DN
THUYET MINH BAo cAo TAI cHiNH
Clic thuyait ninh nay ld mAt bA phdn hqp thdnh vd cdn drqc doc ding thdi vhi btio crio tdi chinh kin theo

1.

THONG TINKHAIQUI{T
Hinh thrhc

s&

hiiu v6n

COng ty C6 phan Phen b6n vd Hda ch6t Ddu khi T6y Nam BO (gqi fit le "C6ng ty") ttugc thanh lfp theo
Gi6y chung nh{n deng kf kinh doanh sO 1800722461 ngdy 3l th6ng 12 ndm 2010 do Sd K6 hqch vd

DAu tu thenh phii Cdn Tho c6p vd Gi6y chung nh{n ndm 2015. Cong ty rluo. c chuydn d6i ttr COng ty TNHH MTV Phdn b6n vd H6a ch6t DAu khi T6y Nam
BO - .luo. c thanh lflp theo GiSy chrmg nhfln dang ki; kinh doanh s5 ttOOlZZqet ngey 15 th6ng 8 nam
2008.

C6 d0ng chinh cua C0ng ty ld T6ng Cdng ty Ph6n b6n vd H6a chdt Ddu khi - C6ng ty c6 phan
Cong

tl').

("f6ng

i

f6ng sti nhan vi€n cria Cdng ty t4i ngdy 30 th6ng 6 nim 2015 ld 65 nguoi (t4i ngey 3l th6ng l2 nim

1|

2014: 65 nguoi).

Nghinh ngh6 kinh doanh

vi

.L

ho4t ilQng chinh

Ngenh nghC kinh doanh cria C6ng ty bao gdm:

.
.

v

Kinh doanh, xu6t nhnp khiu phin b6n
San xu6t phan b6n vd hqp ch6t ni

to

o Bdn bu6n nOng, I6m sdn nguy€n liQu (trir g6, tre, nta) va dQng vft s6ng
Van tai henC ho6 blng dudng bQ

.
.

boc xep nang noa

o Dai lf, m6i gi6i, d6u gi6

.

Van tai hdng ho6 tludng thuj nQi dia

o Ho?t tlong dich vu h6 trg kh6c licn quan nhip khdu ho{c ttai lf ldm thi tuc hdi quan)

o Kho b6i vd luu git

6i (trt

kinh doanh dich vu giao nhan hang xriit khau,

hdng hod

. Quring c6o
. Kinh doanh b6t d0ng sdn, quydn srl dung dit thuOc chri sd htq chri srt dung ho6c tti thu€
. T6 chric gidi thiCu vd xric ti6n thuong m4i
. Ki6m tra ve phan tlch kl thudt

Ho?t d6ng chinh cia Cong ty td srin xuit vd kinh doanh c6c loai ph6n b6n.

Chu

ki

sln xudt, kinh doanh th6ng thulng

Chu Ic| san xu6t, kinh doanh thOng thudng oia Cdng ty

duo.

c thuc hiCn trong thdi gian kh0ng qu6

12

th6ng.

Khi ning

so s6nh th6ng

tin tren bdo c6o

tli

chinh

drft bdy tai Thuy6t ninh stl 03, k6 tir ngdy 0l th6ng 0l nIm 2015, C6ng ty dA 6p dung Th6ng tu
sd 200/20I4rTI-BTC do B0 Tdi chinh ban hdnh ngdy 22 thring 12 ntun 2014 (,,Th6ng tu 200,'), hudng

dAn ch6 dO k6 to6n cho doanh nghiQp. Thong tu net ;6 hi€u tui cho nim tai ch'tnh biiddu vao iroac sau
ngdy 0l th6ng 01 nem 2015. Thdng tu 200 thay th6 cho c6c quy tlinh ve ch6 dO k6 toaur aoanh nghidp ban
hanh theo Quyiit dinh s6 I5/2006/QD-BTC ngAy 20 th6ng 3 nim 2000 cria e6 rai chinh vd rhinjiu st!
244/2009/'n-BTc ngdy 3l tl6ng t2 n6m 2009 cria BQ Tdi chinh. Theo tt6, mQt s6 s6 li€u cua Bang c6n
ngdy 0l th{ng 0l ndm 2015 tl6n ngdy 30 tb6ng 6 ndm 2015 da duqc phdn loai lai theo hudng ddn cua
ThOng tu 200 trong vi6c l6p vd trinh bdy b6o crio tii chinh rti5 phi hqp vdi vi€c so sdnh v6i si5 li€u cria lc3'
Nhu da

nd''

j


u6l csAr niu xni rAy xlna uO
Bro c6o tii chlnh
Ul8 Tran Hodng Na, phuong Hung Lqi, qu6n Ninh Kidu
Cho Ic! hoat tlQng hr ngdy 0l thdLng 0l nim 2015
Thdnh ph6 cen Tho, cHXHcN vict Nam
THrrY6,T MINH BAo cAo TAr cHiNH (Ti6p theo)
M,AU s6 B O9-DN
Cdc thuydt ninh nay ld m^t bd phdn hW thdnh vd cin duqc d\c tldng thdi voi bdo cdo tdi chinh kim theo
cONG

ry

cO pHAx pHAN n6x vA

15

2.

co sd LAp BAo cAo rAr cHir'{n
Ca s&

lip

bdo c6o

tii

vi

trAM rAr cHiNH

chinh

860 c6o tei chinh kdm theo duoc trinh bdy bang Ddng Vi€t Nam (VND), theo nguy€n fic gi6 g6c vd phn
hoo voi chu:in mr,rc tii torin, ch6 dO k6 to6n doanh nghi€p Vi€t Nam vd cric quy tfinh pnap Iy cO tien quan
tl6n vi$c lAp vd trinh bdy b6o c6o tai chinh.
Beo cao

tii

chinh kdm theo k}6ng nhim phen enl tinh hlnh tai chinh, kiit qua ho4t ttong kinh doanh vd
tQ theo cric nguyOn t'ic vd thdng lC k6 toan tluo. c chAp nhdn chung tei c6c nu6c

tinh htnh luu chuy6n tidn
kh6c ngodi Vi€t Nam.

NIm

tii

chitrh

NArn ai chfnh cta C6ng ty bit ddu tir ngdy 01 thring 0l vd k6t thfc vdo ngdy 3l th6ng 12. 86o c6o tai
chlnh giila ni6n dd ndy duoc lap cho ky hoat d6ng tu ngdy 0l thtixg 0l nIm 2015 d6n ngdy 30 th6ng 6

s
/\

D[m2015.

3.

rilJdlrc nAxMdrvt Kf ToAN DoANH NGHTEr
Ngay 22 th6ng_ 12 n,lm 2014, BQ Tdi chinh di ban hdnh Th6ng tu sii 200tZO t+,.ft-ntc

I

Ap DUNG

'lO.

('.Th6ng tu

200") hucmg din chi: dO ktl toih cho doanh nghi€p. Th6ng tu ndy c6 hi€u lgc cho nim tai chinh b6t vao hoic sau ngay 0l theng 0l nam 2015._Th6ng tu 200 thay th6 cho cilc quy dinh vd ctrtl dO kd roan

doanh nghipp ban hdnh theo Quy€t dinh s6 l5l2006/eD-BTC ngdy 20 thring 3 n6m 2006 cia Bg Tdi
chioh ve Th6ng tu s 6 244/20O91TT-BTC ngdy 31 thSng 12 nam 2009 cta B6 Tdi chinh. Ban Gi6m d6c di
6p dUng Thdng tu 200 trong viec lap va trinh bdy b6o c6o tai chinh cho ky ho?t tl6ng tir ngdy
ntun 2015 d€n ngdy 30 thdng 6 nAm 2015.

4.

0l

thdng

0l

ToM TAT cAc cHiNH sAcH K6 ToIiN cHirY6U
sau tl6y ld c6c chinh sdch k6

tl6c tinh

t<6

toaLn

,
tJ

(t

chri y6u duoc C6ng ty rip dung trong viQc l6p brio c6o tiLi chfnh:

\

to6n

ViQc l6p b6o c6o tdi chinh tudn thi theo chuin mqc ki! to6n, chiS dO k6 to6n doanh nghiQp Vi€t Nam vii
c6c quy tlinh ph6p If c6 li€n quan c6 nhilng ukhoin cdng ng vd tai san tidm ting tai ngdy l6p b6o c6o tdi chinh cungfnhu cac sO ti6u bdo cao vd doanh
thu vrichi phi nong su6t kj hoat d6ng. Mac du cdc udc tinh k6 toan d-uo. c lap bang tlit ci su hidu bidt crla
Ban Gjrtn tl6c, s6 li€u ph6t sinh thuc t6 c6 th.i kh6c voi c6c uOc tinh, gin dinh tfet ra.

C6ng cg tAi chinh
Ghi nhQn ban itdu
Tdi sdn tdi chinh

Tai ngdy ghi nh6n ban rlAu, tai sin tai chinh tluo. c ghi nhdn theo gi6 g5c cdng ciic
chi phi giao dich c6 li€n
quan truc ti6p d6n vi€c mua sim ai san tdi chrnh ao. iai sram
Jt int,
cone ry
;a;-iian,
kloan tuong duong tidn, ph6i thu kh6ch hdng vd c6c khoan pb6i thu kh6c. ",:"u
"a"

ir

li"

Cdng nq tdi chinh

T4i ngdy ghi nh{n ban rrdrl c6ng nq tdi chinh rtuo. c ghi nh6n theo gi6 g6c

cQng c6c chi phi giao dich c6
li€n quan t4rc ti6p ng tai chinh cria c6ng ty bao gOm cric
khoan phdi tri nguoi brin, chi phi phni tni vd cric kloin ph6i
tri khiic.
Ddnh gid tgi sau ghi nhQn ban ddu
Hien t4i, chua c6 quy dinl va d6nh gi6 lai c6ng cu tdi chlnh
sau ghi nhdn ban tldu.
8


ng

ry cO pHi.x puAx nox vA H6a cgAr oAu rcni rAv n,lu
86o c6o tiri chinh
tSt/tS trin Uoang Na, phu&ng Hung Loi, qudn Ninh Ki6u Cho ki hoet ddng tir ngdy 01 thAng 0l nim 2015
Thdnh ph6 CAn Tho, CHXHCN Vi-€t Nam
dtln ngay 30 th6ng 6 nlm 2015
cONc

THUY6T MINH BAo cAO TAr cHiNH Gi6p theo)
MAU SO B Og-DN
Cdc thqrdt ninh nay ld nAt bd phdn lW rhdnh vd cdn dtgc doc ddng rhdi vdi bdo cdo tdi chinh k?u theo

ToM TAT cAc cHiNH sAcH Kf, ToliN cHa

yfu

(Ti5p theo)

Ti6n vA cdc kho6n tucng drdng tiAn
Ti,3n vd c6c khoan tuong tluong tidn bao gdm tidn mit t4i quy, ciic khoan ti€n grli kh6ng kj han, ciic
khoan tliu tu ngin h4n, c6 khi ndng thanh khorin cao, dE ddng ctruydn OOi tnanl tien va it rui ro li€n quan

Nq phii thu
Nq phdi thu ld sii tiAn cO ttr6 ttru hdi cua kh6ch hdng ho6c c6c d6i tuong kh6c. Nq phdi thu ttuqc trinh bdy
theo gi6 tri ghi s6 trir di c6c khoan du phdng phii thu kh6 Du phdng ph6i thu kh6 ddi tluo. c trich lip cho nhiing khoin no phdi thu t16 quri h4n thanh toen tt s6u
hd l€n, holc c6c khoin no ph6i thu md ngudi ng kh6 c6 khd ndng thanh to6n do bi thanh lj, ph6 san

il

,I.\

th6Lng

hay cac kh6 kh5n tuong tu.

E\
\o

HAng tdn kho

1l

Hdng t6n kho

tluo. c x5c gi6 gtic vd gid tri thuan

,r,6 ,tr,r"'fip-fAoq".
"O
GiA giic hdng tdn kho bao g6m gid mua hirng htia va ciic ih
chi phi li€n quan tr.uc ti6p
tt6n vie/.Oo(a hane
h6a. n6u c6, dd c6 tluoc hdng t6n kho d tlia di6m va trang3 rthrii hi€n tai. Ci6 xudt kho cua hfft6n kho
dugc xdc tlinh theo phuong ph6p binh qurin gia quyin. Gi6 tr!
tr thudn c6 th,5 thyc hi€n rluoc ttufc xric tlinh
bdng gid brin udc tinh tni c6c chi phi udc tinh dd hodn thdnh
nh san phdm cr)ng chi phi ti€p thi, brin hang vn
phdn ph6i phrlt sinh.

Dg phdng giim gi6 hdng tdn kho cria Cong ry duoc trich ldp theo c6c quy dinh k6 to6n hi€n hdnh. Theo
d6, Cdn€ ty duqc phdp trich lfp dg phdng giam gi6 hang. tdn kho l6i thiri, h6ng, k6m phim chSt vd trong
trudng hqp gi6 gdc cria hang t6n kho cao hon gi6 tri thudn c6 thA thgc hi€n tluqc tai ngay k6t thric tci, k6
toiin.

Tii

sen c6 itlnh hiru hinh

vi

f1

Tdi san c6.tlinh htu hinh ttugc khiu hao theo phuong ph6p tinh, cu th6 nhu sau:

6

- l0
6

Thi6t bi v6n phdng

lii, 16 ph6t sinh khi tianh lli, brin- g; sriur li ch€nh l€ch giifa thu nhip ttr thanh l1i vd gi6 tri cdn
lai cia tdi san vd du. c ghi nhNn vdo b6o c6o ktit quri hoat tl6ng kinh doanh.
C5c khoin

I

.\
t/,

Nguyen gi6 tdi sin c6 dinh hinh thdnh do mua sim bao gdm giii mua ve toen bo ciic chi phi kh6c li€n quan
rr{c ti€p d6n vi€c dua tdi sen vao Fang rhdi sin sdng t,i a*g. o6i voi ai sri,n cii ainh',hinr, n-rr oo'Ji"
tu xay dung co bdn theo phuong thric giao thiu hoic tU xay dFng vd srin xudt, nguy€n gi6 ld gi6 quy6t
toan cdng
dung theo euy chii quan t! rtiu tu ve xay dgng hiQn hAnb c6; ;hi p1i nrai cO tien
$nh
quan truc ticp vd- lQ phi trur5rc b4 (n€u c6). Tru&ng hqp dg 6n tr6 hoan thdnh vd ttua
vio srr dung nhrmg
qllcj todn. chua duqc phc duycr, nguydn gi6 trii sdn c6 dinh duo. c ghi nhan rheo gid tam rinh t,en clo so .r,i
phi thuc td dd b6 ra tt6 c6 tlugc tdi sri.ur c6 dintr. Nguyen gia am tinh se duoc -diAu chinl theo gi6 quy6t
todn duo. c cac co quan c6 thAm quy€n ph€ duyQt.

Phuong ti€n v{n tai

']AI

\

kh6u hao

Tdi san c6 alinh hitu hinh duqc trinh bey theo nguy€n gi6 tnr giri tri hao mdn l0y kii.

Nhd cri4 vdt ki6n trric

I


CONG

Ty CO pHAn pnAl n6n vA n6a Cs-Ar

o^Au

Kidu

tstn t fmn rtoang N4
ca, r6L cirxncri viqt Nurnuyir unru nAo cAo rAt cHiNH CIi6p
tiin rya *i"n b nAt bA phdn hqp thdnh vd cin dwc
phudng Hung Lqi, quan Ninh

illJrr,A

nQ

neo cdo tii chinh
Cho lc! ho4t

tt6n ngdy 30 th6ng 6 nam 2015

xni'rAv neu

theo)

MAU sd n os-nx

ilqc ding thdi voi bdo cdo titi chinh kim theo

"d'y

4.

TOM T.Ar cAc cHiNH sAcH
TAi sen c6 atinh vo hinh

vl

Kf ToiN cHtI Yiu

Crii6p theo)

khdu hao

Tni san c6 dinh vO hinh ph6n 6nh giri fi quydnsri d'ng dit cna kho D6ng Th6p vd Tda nha VAn phdng t.i
s6 tS Ul A CuOng frAn Hoang Na, thdnh ph6 Can_fho, tluqc trinh biy theo nguyen giri tru gi6 tri hao mdn
luy k6, tuy nhic;cong ty khOng trich khdu hao diii vrfi quvcn st dung d6t vo thiti han'
BAt .tong sen

diu tu

e5t dong snn dAu hr bao gdm quyAn srl dung d6t va nhe cri4 vat kiiln tnic do Cdng ty nim git nhim muc
aich ttru tqi $ \/iec cho thuc ho& chd ting gi6 ilugc lrinh bdy tleo nguy€n gi6 trir gi6 fi hao mtn lny k€.
Nguy€n gie crh b6t d6ng san tliu t' tlugcmua bao giim gi6 mua vi c6c chi phl li€n quan tr'c ti6p nhu phl

di;h vu

u

vdn vd luet ph6p li€n quan, thu6 trudc ba vd chi phi giao dlch li€n quan kh6c'

B6t l0 nam. C6ng ty kh6ng trlch khAu hao d6i vdi b6t tt6ng san dau tu ld quy€n sri dung tlAt vd thdi

li

tinh

/:
\

h?n.

Cdc khoen

trl tru6c dtri h?n

khodn chi pH rA rudc dai h4n kh6c bao gdm gi6 tri cdng cg dgng cp x,6t dung vd chi phi srla chfta
d lon, cric chi phi ndy rlugc coi li c6 khi ndng

voi thoi tr4n tu -qt n5rn trd l€n. c6c chi phi ndy tlugc v5n h6a dudi htnh thrlc c6c khoan ffi tru6l dai h4n
va dugc phen b6 vdo b6o c6o k6t qua ho4t ttQng kinh doanh, st dung phuong ph6p dudng theng trong
Cri,c

c6 gi6

vdng hai nlm.

.

Cic khoin dF phdng phii trA

iI

C6c khodn d1r phdng phei tra ttuqc ghi nh4n khi COng ty c6 nghia vU nq hiQn tai do kilt quA tu mot sU kien
da xay r4 vd C6ng ty c6 k-hri n6ng phii thanh tori.n nghia vg ndy. C6c khoan dg phdng tlugc x6c tlinh tr€n
co snudc ttnh cii lian CiAm d6i vA c6c khoin chi phi cdn thi6t dd thanh toan nghia vU no niy t.i ngdy

F

kiSt

3

Ghi nhf;n doanh thu
Doanh thu bri.n hdng tluqc ghi nhan khi ddng thdi th6a miin

tit

cn ndm

(5) rtidu kiQn sau:

c6ng ty da chuy6n giao phan lcn rui ro va lqi lch g6n lidn v6i quydn sd hfru san phfun ho4c hdng h6a

cho nguoi mua;
COng-ty kn6ng ci,n nim gir quyen quAn ly hdng h6a nhu ngudi sd
so6t hang h6a;
(c) Doanh thu tluqc x6c tlinh tuong adi COng ty se thu (e) X6c ttlnh ttuo-c chi phl li€n quan tl6n giao dich b6n hdng.

(b)

htu

hdng h6a ho4c quy6n kidm

Doanh thu cria giao dich vA cung cdp dich vu tluo. c ghi nhan khi kiSt que cua giao dlch tt6 tlugc x6c tlinh
m6t c6ch t16ng iin cfy. Trudng hqp giao dich vA c'ng c6p dich vU li€n quan d6n nhiAu k! thi doanh thu
tfuqc ghi nhAn trong narn theo k6t qud phdn c0ng vi€c de hodn thenh t4i ngdy cua bdng cdn d6i\C 191n
f.y eO. K6t quA-cua giao dich cung clp dlch vq duo. c x6c
",in
sau:

(a) Doanh thu duqc x6c dinh tuong dilichic ch6n;
(b) C6 khe nlng thu tluo. c lgi ich kinh t6 tir giao dich cung cip

i"j

iaj

xa" oiot a,i".
xa" aioh aoq""

,i

4

thfc kt k6 torn.

(a)

.J

dich qt t16;
hou thanh tai ngdv cua beng can d6i kii to6n; vi
giao dich vd chiphl Od man tanl glao Oich cung c6p dlch vu'
pni pliat tintt

phdn c6ng viQc tta

"ni

"tto

Lai tian grli duqc ghi nhdn tren co sd ddn tich, duqc xdc dinh hCn s6 du c6c tai khoin tidn gui
np dung.

l0

vi lai su6t


rg

Cdxc ry cO psilt rnAlt s6x vA H6L csAr oAu xui rAv xlru
phudng Hung Lqi, qu4n Ninh

t S Vt A tri'n Hoang N4
Thanh ph5 C6n Th;, CHXHCN ViCt

Nam

KiAu

Cho lcy hoat d0ng

860 cro

tii

chinh

tt

ngey 01 th6ng 0l nam 2015
di5n ngdy
t16n

nedv 30 thriLng 6 ndm 201 5

theo)

MAU s6 B 09-DN
chlnh
kim theo
vdi
b,io
crio
tdi
d\c
dting
thdi
vd
cdn
dugc
phdn
thdnh
hqp
Ctic thuyiit minh nay ld ndt b6

THIIYfT MINH BAo CAo TAI cHiNH (Ti6p

4.

rOM

ri.r cic

cHiNtr sAcH Kt roAN cHii Yf u (ri5p theo)

Thu6
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td

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nhu4n thudn tluqc trinh bdy tr6n b6o c6o ki5t qu6 ho4t ttQng kinh doanh vl thu nhdp chiu thu6 kh6ng bao
gdm c6c khodn rhu nhgp hay chi phi tinh thud hoac dugc khAu trir trong c6c kj,khric (bao gdm cd 16 mang
sang n6u c6) vd ngodi ra kh6ng bao gdm c6c chi ti6u kh6ng chiu thu6 ho{c kh6ng ttuo. c khdu trir. Cdng ty
c6 nghTa vu nQp thui5 thu nhap doanh nghiQp theo thu6 su6t 22yo tinh tren thu nhrAp chlu thu6.
Thu6 thu nh{p hodn I4i duo. c tinh trCn cAc khoan ch€nh lpch gita gi6 tri ghi s6 vd co sd tinh thu6 thu nhAp
cria c6c khoin mgc tii san ho{c c6ng ng trcn bao c6o tai chinh vd dugc ghi nhin theo phuong ph6p bang
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sau cirng vd ttrui5 t1u nhflp doanh nghiQp tiry thuQc vdo k6t qud ki6m tra cia co quan thu6 c6 thdrn quydn'

cac lo?i tlui5 khac

s.

tluo. c rip

dung theo c6c lu4t ttru6 trign tanh tai viet Nam.

TttN vA cAc KHoiN TU'oNG

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mfi

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30t620r5

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tha'ng t4i c6c ngdn hirng thuong mai vdi lai su6t tu 4o/o diin 4,8o/olnlrn.

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I

rHi rAY

NAM B0

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ho4t dong

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ngdy 0l th6ng 01 nlm 201 5
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tt

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3Ut2t20l4

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21.362.083.040

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t4.205.439.800

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khiu Tudng Nguy€n

Doanh NghiQp Tu Nhin Hung Thanh

9.932.7 60.880

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23.814.000.000

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57.115.740

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tri

ngudi bin li cic b6n li6n quan
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3.201.304.500

566.709.490

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3.879.192.295 2.310.720.378
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12.860.084.569

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1.087.269.805

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nol cnAr o,i.u rHi rAv N.lu ng

Bdo cdo tii chinh
qu"an Ninh KiCu
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diln ngay 30 th6ng 6 nam 2015
CONG Ty cO PHAN

pnAr nox vA

l5l/18 Tren Hoang N4 phuirng Hung Lqi.

THUYET MIhrH BAo

cAo TAr CHiNH Oi6p

Cdc thuy.it minh ncy Id mdt

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phdn hW thdnh vd cdn tltmc tlpc ddng thdi voi bdo cdo tdi chinh kEm theo

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1.594.348.956

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tldng I1.900.000.000 tldng. Cdng ty cfrng thuc hiQn trfch qu! kien thudng, phric lqi b6ng l5% lqi
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rhanh ohii can rho. cHXHcN vict Nam
tl6n ngdy 30 thring 6 nam 2015
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BO PHAN THEO LINH VI,'C KINH DOAI\IH VA BO PHAN THXO KHU VUC DIA

Lf

Hoat tlOng san xu6t kinh doanh chinh cua C6ng ty chri y6u ld kinh doanh c6c lo4i phdn b6n srl dung trong
nong nghiep. Theo tl6, thdng tin tii chinh trinh bdy trdn bang cdn d6i kii to6n tei ngdy 30 th6ng 6 nim

2015 va toan bd doanh thu, chi phi trinh bay r€n Bdo cdo ki5t qui ho4t tlong kinh doanh cho lc! ho4t tlQng

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18.

ry:ll

DOANH THU BAN HAXC VA CUNC CAp DICH VU

Tir ngiry 01/01/2015 Tir ngny 0l/01/2014
d6n ngiry

Doanh thu URE Phf

M!

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VND

851.778.842.500

798 .098 .49s .246

302.970.366.600

192.263.258.907

69.056.165.000

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thuin

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hing vd cung c6p dlch vrf

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t.186.967.152.008
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1.1E2.5t2.606.937

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cuNG cAp
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il6n ngty 30/6/2015
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M!

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Oi6 v6n NPK Ph[

Mi

Gi6 viin c6c lo4i phdn b6n kh6c
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300.996.225.998

187.45r.945.t45

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187.470.112.963

2.'123.904.731

3.194.267 .213

1.316.388.409.91s
CHT PHi SAN

chinh

cAo rAr cHiNH

n4' Id n'it

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tii

hoat ttdng tu ngdy 0l th6ng 0l nim 2015
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d6n ngiy 30/62015

d6n ngiy 30/6/2014

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VI{D

450.895.959

494.96't.050

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2.467.606.276

2.074.239.637

Chi phi dich vg mua ngodi

9.535.278.936

t0 .965 .269 .100

Chi phi kh6c bang tiEn

s .3

r0 .422.167

3.542.246.532

25.269.593.613

24.681.668.819

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CHI PHi BAN HANG vA cHI PHiQUAN LV DoANH NGHIEP
Tir ngiy 0l/01/2015

Tir ngiy 0l/01/2014

d6n ngiy 30/6/2015

din ngiy 30/6D014

VND

VI\ID

Chi phi nh6n vi€n brin hang

3.602.122.291

3.315.50t .883

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1.548-057 .293

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C6c khoan chi phi

5

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3.365.061.380

10.224.431.172

E.2E4.E94.305

3.903.267 .984

4.289.450.617

6.456.67 5.799

6.006.896.446

Chi phi bfn hing ph6t sinh trong

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doanh nghiep ph{t sinb trong

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Tir ngny 01/01/2015

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.I6n ngAy 30/6/2015

d6n ngAy 30/6/2014

VI\D

VIID

Lgi nhufn trufc thu6
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l5l/18

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VIYD

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- Trich Quy Khen thudng phrlc lgi theo Nghi quy6t

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tii v€ viec trtnh bdy b6Jc6o tai chinh vd ttruyiit minh thong tin at6i vdi c6ng cU tai chfnh nhrmg kh6ng thm
ra hudng din hrong tluong cho viQc tl6nh gi6 vd ghi nhan c6ng cu tdi chlnh bao gdm ct 6p dung gi6 tri
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cONc

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DAU KHi

THIrytT MINH BAo cAo rAI cHiNH Oi6p

Cdc thuy.it ninh n6y Id

n6t

b,6

ph,6n hqp thdnh vd

Bio c6o tii chinh
0l ndtn20l5
6 nlm 2015

rAY NAM B0

Cho ky hoat dong tir ngdy 0l thdng
ddn nedy 30

t S I /t I tren ftomg Na, phudng Hrmg Lqi, quan Ninh Ki6u
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CONG cU TAI cHiNH GiSp theo)

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chinh

Cong ty tld x6y rlUng hQ th6ng qudn lj rui ro nham phAt hien va danh gi6 c6c rui ro_ mi COng ty phai chiu,
tfri6tiat cac cirlntr sacn va quv trinh ki6m so6t rui ro d m0c ch6p nh{n tluqc. HQ th6ng qudn lli rui ro ttugc
*"ln *.t lui dinh ky nhim phan 6nh nhifng thay d6i cria didu kien thi trudng vd hoat dong qia C6ng ty'

Rrii ro tdi chinh bao gdm rui ro th! trudng (rui ro v€ giri hang b6a), rui ro t{n dung va rui ro thanh khoin.
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lf rrii ro vd gi6 harng h6a

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cong nq tdi chinh phi ph6i sinh vd tbtri h4n thanh to6n nhu da afuo. c thda thuin. C6c bang ndy bdy dga trCn ddng tidn chua chiilt kh6u cua tai sen tdi chinh vd ddng ti€n chua chiilt kh6u cua c6ng nq tai
chlnh tinh theo ngdy sdm nh6t md COng ty phdi tri. Ctic bang nay hinh bay ddng ti,!n cua c6c khodm giic.

ViQc trinh bdy thdng tin tdi san tei chlnh phi ph6i sinh ld can thi6t dd hi6u ttugc vigc quan l! rui ro thanh
khoan cria Cong ty khi tinh thanh khoan

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142.862.076.699
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246.77E.061.476

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246.778.061.47 6

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cho ky hoat dong tt
151/18 Tran Hoang N4 phudng Hung Lqi, quan Ninh Kicu

Bio cdo tAi chinh
ngay 01 th6ng 0l nam 2015
tltin ngdy 30 thiing 6 ndm 2015

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Thenh ph6 Cin Th-o, CiTXHCN Vi4t

Nam

MAU sO B O9-DN
THUYTT MNH BAo cAo rAl cHiNH Gi6p theo)
kim theo
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66 .790 .824.151

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Ban GidLrn
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Chi nh6nh T6ng C6ng ty Phdn b6n
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138.526.09'1.547

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2.315.78't.268

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409.634.866.539

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cONG

ry

cO rHAN nHAN BoN vA H6a

csAr oAu xni rAY NAM B0

151/18 Tran Hoang Na, phudng Hrmg Lqi, quan Ninh Kidu
Thenh ph6 can Tho, cHxHcN vict Nam

Cho

k!

BAo cdo tei chinh
ho4t tlQng tir ngdy 0 I th6ng 0 I nam 20 I 5
d€n ngay 30 th6ng 6 nam 2015

MAU s6 B O9-DN
THUYET MNH BAo cAo rAr cHiNH (Ti6p theo)
Cdc thuyiit ninh noy td mAt bd phdn hqp thdnh rd cin dtco;c tlqc d6ng thdi voi bdo aio tdi chinh kdm theo
NGHrpp

vu vA s6 Drt vor c.{c BoN LrtN

Tqi ngdy 30 thdng 6 ndm 2015, s6 du chi ydu

vti

QUAN ffi6p theo)
cric b4n li4n quan

nhr sau:
10/62015

3Unn0l4

VND

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781.676.351

3.s24.82',1.678

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9.932.760.880

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80.976.352

632.984.612

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1.209.234.477


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THrrytT Mrf{H BAo cAo rAI cHiNH (ri6p

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