Báo cáo tài chính quý 3 năm 2015 - Công ty Cổ phần Alphanam E&C

Báo cáo tài chính quý 3 năm 2015 - Công ty Cổ phần Alphanam E&C tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án,...

Don yi bqo c-4o, : Qdng ty cd philn Atphanam E&C

Dla chi : 47 Vil Trgng Phqng, e.Thanh Xu6n, Tp He Nfli

M6u s6 Bo1-DN

(Ban hdnh theo Th6ng tu sii

2 00/2 0 I 4/TT-BTC N sdy 2 2/ I 2/2 0 t 4

BANG cAIrI o6I xE ToAN

Tqi ngdy 30 th6ng 09 nim 2018

minh

K!'niY 130/0s/20,15)

S0 diu nim rc1101t20151

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439.172.881

9, "P!:'e.i !h.tl ns{.n h-en "f h.A.q 136 v.04 1"1",?"?9 97"2,!.99"

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+ 9iag dlcf mya b5n lai tl6.i pf i6u.cfinn phq 154

." 1 1.q,1,5L:t 1.4,e90

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?, Im Jlqep_ pltp:nggg-i F6n ddi han 212

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7 Du phdnq phii thu ddi han kh6 ddi (.) I 219

NQI DUNG Mi s6 ThuyCt

minh

K! nny (30/09/2015)

SO iliu nim (01/01/2015)

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1 Tdi srin c6 dinn hrlu hinh 221 v.0s 3,098,225,284 3,908,689,005

- Gi6 tri hao mdn luy kC (.) 223 (8,985,034,135) (8,174,570,414

2 TAi sdn c6 0inn thu6 tAi chinh 224

,l-.

lV Tai sin dd dang ddi hqn

"?*9 241

1, Chi phi sdn xuAt, kinh doanh d& dang dAi han

2 Chi phi x6y.dr,rng co bAn d0 dang 242

30,005,690,502

2 OAu tu vdo cOng ty li6n doanh, lien kCt ?"9?

253

(219,886,545

30,005,690,502 1, P.E.p! r.Qng qi.q".t.!,-.!?i q!:r inh 9.ii !","e.n II)

5 DAu tu n6m qi0 d6n nsdy d5o han

254 255

82,442,735,483

1 Chi phi trd truv0c dAi hqn 261 v.11 81,386,449,976

2 Tdi sdn thu6 thu nh?p ho6n la! 262

2, Thi6t bi, v6t tu, phu tirns thav th6 dii han 263

C NO PHAI TRA

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Don vi bqo c6o : COng ty c6 phAn Atphanam E&C

Dia chi : 47 VA Trqng PhLtng, Q.Thanh Xudn, TP HA Nli

Miu s0 802-DN (Ban hdnh theo Thdng tw sA 200/ZOl4/TT-BTC Ngdy 22/12/2014 c*a B0 Tdi chinh)

Quf lll nim 2015

sO

Thuy6t minh

Nim 2015 Nim 2014 Nim 2015 NIm 20{4

1 Doanh thu b5n hing vd cung cdp dich v\i 01 vt.01 73,394,255,676 55,773,709,936 185,050,476,815 167.772.959,874

2 C6c khodn gi6m trir doanh thu 02 v|.02 257,192,182 50,1 96,384 514,917,613 396,880,557

3 Doanh thu thuin vd ban hing vi cung

c5p djch vr; (10 = 01 - 02) 10 73,1 37,063,494 55,723,513,552 184,535,559,202 167,376,079,317

4 Gi6 v6n hdng biin 11 vI.04 67,497,029,957 51,233,031,96'1 166,535,666,674 't5'1 ,809,454,904

5 Lgi nhuin gQp v6 brin hdng vi cung

c6p dich vu (20 = 1O -ll) 20 5,640,033,537 4,490,481,591 17,999,892,528 15,566,624,413

6 Doanh thu hoat dQng tai chlnh 21 vt.05 1,454,881 2,591,Q18 258.324.009 24,953,332

7 Chi phitdi chinh 22 vt.06 2,332,952,191 2.591,053,203 8.239.573.480 7,016,444,064 Trong d6: Chi phi l6ivay 23 2,332,952,191 2,591,053,203 7,330,882,187 7,013,621,969

8 Chi phi b6n hdng 24 1 ,595,1 91 ,058 1,729,121,659 5,443,606,236 5,346,022,827

9 Chi phi quAn li doanh nghiQp 25 1,176,335,087 885,216,492 3,556,142,782 3.303,738,856

10 Lqi nhugn thuin tir hoat dQng kinh

doanh {30 = 20 + (21 - 22) - (24 + 25)l 30 537,01 0,082 (712,318,745]| 't,018,894,039 (74,628,002

13 Lgi nhuin kh{c (40 = 31 - 32) 40 (50,716,148) 1,077,801,942 (331 ,151 910,202,677

14 T6ng lqi nhuin t6 to6n tru6c thuii

15 Chi phi thu6 TNDN hiQn hdnh 5.1 vr.09 129,61 5,017 80,406,303 247,812,121 183,826,428

16, Chi phithu6 TNDN hoSn lai 52

17 Lgi nhufn sau thu6 TNDN (60 = 50 - 51

18 Lai co bin tr6n c6 phi6u (.) 61

Nsdv

Ngwoi lqp (K'i, hq t€n)

t<O to6n trudng

(K!,, ho t*n)

Wrinfif i'{'l'*V6i'd*

PM;qnaV

Don vibQg cdo : COng ty cd phdn Atphanam E&Q M5u s6 BO3-DN

Dla chi : 47 Vtt Trgng Phqng, Q.Thanh Xudn, TP HA Ni)i (Ban hdnh theo Thdng tw sii 200/2014/TT-BTC

Ngdy 22/12/2014 cila B0 Tdi chfnh)

(Theo phweng phdp tryc ti6p) Quli lll nim 2015

ti6u

Thuy6

t minh

L[y kA tir diu nim diin cui5i quf

- niy(Nim nay)

L0y kti tir diu nim ctrin cutii quV niy(Nim tru&c)

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1 TiSn chi d6 mua sim, x6y dlrng TSCD vi c6c tdi sdn drii han

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niy(Ndm nay)

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Ti6n vi twons dwons tiiin cu6i ky {70 = 50 + 60 + 61}

70

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cONc ry c0 puAx ALpHANAM E&c

03.

SO +Z VU Trgng Phsng, Thanh Xudn T qu0n Thanh Xudn, thanh HdNoi

nAN rHUYfr MrNH BAo cAo rAr cnixn

I.

01.

Quf tII nlm 2015

Hinh thr?c s0 hfru v6n

Ld C6ng ty c6 phdn.

Linh vyc kinh doanh

X6y Hp vd thucrng mpi

Nginh ngtrd t<intr doanh

- BuOn b6n vflt liQu, thitit bi l6p dat kh6c trong xffy firng;

- if,i cdng xdy l6p c6c c6ng trinh dipn c6 c6p ttiQn 6p ril 110KV tr6' l6n;

- B6n bu6n m6y m6c, thi6t bi vi php tirng m6y kh6o (thang m6y);

- Bu0n b6n tu liQu sin xu6t lcht y6u h hdng vflt liQu xdy dpng, thi6t bi dign vd v6t liQu diQn);

- Xdy dpng c6ng trinh k! thuflt d6n dung khric (Xty dUng c6o c6ng trinh o6ng nghiQp);

- Ho4t <tQng xdy dpng chuydn dpng kh6c (Xdy dpg c6c cOng trinh ddn dpng);

- Kinh doanh U6t O6ng sin, quy6n sri dpng d6t thugc chtr s0 hfiu, chir sri dpng hoac tti thu6 (EAu tu, xdy dpg vd kinh doanh ph6t triiin nhd; cho thu6 mit bing, nhd xtr0ng san xu50;

- Cho thu6 xe c6 clQng co (xe 6 t6, phuong tiQn v{n chuy6n)

Nana rAr cnixrr, Eor.{ vI TItN rs sr.I DWc TR0NG KE TOAN

Nim tili chinh

Nim tdi chinh cria COng ty Uft eiu tu ngdy 01 th6ng 01 vn k6t thirc t4i ngdy 31 thing 12 hdmg ndm. Don vi tiOn tQ sfr dgng trong k6 todn

Dcrn vi tiAn tQ srl dpng trong ghi chdp kd torin ld d6ng Vigt Nam (VND)

Ch6.I0 k6 to6n 6p dsng

Cdng ty 6p dpng cn6 eO k6 toan doanh nghiQp ViQt Nam ban hinh thoo QuyiSt dinh sO 15/2006/QD-BTC ngiy 20 th6ng 3 n6m 2006, Th6ng tu s5 }AO/}IL41TT-BTC ngiry 22 thing 12 n6m 2014 cria B0 TAi chinh, c6c chuAn mpc k6 to6n ViQt Nam do BO Tei chinh ban hinh vi c6c v[n ban sria cl6i, b6 sung, hu6ng ddn thuc hiQn kdm theo

Tuy6n bti vO vipc tufln thfr ChuAn myc k6 to6n vi cn6 O0 k6 tofn

86o c6o tii chinh ttuqc lSp vi trinh biy phir hqp vdi c6c chuAn mUc k6 toan, ch6 d0 kti to6n doanh nghiQp ViQtNam hiQn hinh

Hinh thrfrc k6 todn 6p dgng

COng ty 6p dpng hinh thri'c k6 to6n tr6n m6y vi tinh

II.

01.

III.

01.

03.

Page I

01.

cOxc rv c0 puAN ALPHANAM E&c

BAn thuy6t minh B6o c6o tii chlnh (titip theo)

cAc cniNu sAcH rf roAN Ar nlnvc

Nguy6n tic ghi nh$n cdc khoin ti6n vi cdc khoin tuong ttuong ti6n

C6c khodn tiAn bao gdm tiAn m{t, tidn gu'i ng6n hdng, ti6n dang chuy6n

C6c khodn tuorg cluong ti0n Id c6c khoan dAu tu ng6n h4n kh6ng qui 03 th6ng c6 kh6 ning chuy6n

aOi O6 dang thdnh tiAn vi kh6ng c6 nhiAu rui ro trong,chuy6n d6i thanh tiAn k6 tri ngdy mua khoin

C6c nghiQp vu kinh tti ph6t sinh bdng ngo4i tQ <tuqc quy d6i ra ddne ViQt Nam theo tj gi6 thlrc t6 tpi

thdi di6m ph6t sinh giao dich ngo4i tQ ctra Ngdn hang Thuong rnpi no'i doanh nehiQp c6 giao dfch

ph6t sinh Tai thhi di6m cu6i ndm, c6c khoan mpc ti6n t9 c6 g6c ngo4i tQ dugc quy d0i theo ty giit

mua vdo oira Ngdn hdng thuong mpi noi doanh nghiQp m0 tdi khoin oOng bti tai thli di6m l{p B6o

c6o tdLi chinh

Chenh l$ch ti gi6 thpc t6 ph6t sinh trong lcj,vi ch€nh lQch t! gi6 do d6nh gi6 lai sti du c6c kho6n mpc

ti6n tQ t?i thdi di6m cuOi n[m dugc ghi nh{n vdo doanh thu ho{c chi phi tdi chfnh trong n5m tdi chinh

Nguy6n tic ghi nhfn hing tdn kho

Hdng tdn kho ttugc ghi nhpn theo gi6 g6c Truong hqp gi6 tri thuAn c6 th6 thUc hiQn dugc th6p hon

gi6 g6c thi phii tinh theo gi|trithudn c6 th6 thUc hiQn duqc Gir{ g0o hing tdn kho bao g6m chi phi

mua, chi phi ch6 bi6n vi c6c chi phi li6n quan trpc ti6p kh6c ph6t sinh ct6 c6 duqc hdng t6n kho d

dia di6m vd trqng th6i hiQn tpi

Gi6 tri hdng tdn kho dugc x6c tlinh theo phuong ph6p binh qudn gia quyAn.

Hdng tdn kho clugc hpch toan theo phuong ph6p k6 khai thucrng xuy6n

Nguy6n tfc ghi nhfln vi ldrdu hao tii sf,n cd Ointr

Nguy€n tiic ghi nhfin TSCE hicu hinh, TSCD v6 hinh

Tdi sin cO Ointr hfiu hinh, vO hinh duqo ghi nhfn theo gi6 g5c Trong qu6 trinh sri dpng, tdi sin c5

clinh htu hinh, tdi sin cti dinh v6 hinh clugc ghi nhpn theo nguy6n giit, giirtrihao mdn lu! k6 vd gir[

tri cdn lqi,

Phwong phdp khdu hao TSCD hiru hinh, TSCD v6 hinh

Tdi san cO einh clugc kh6u hao theo phucrng ph6p duong thing dga tr6n thdi gian hiru dpng u6c

tinh Thdi gian kh6u hao cira o6c lopi tii s6n cO dinh cu th0 nhu sau:

Nhi ctra, vflt kitin truc

M6y m6c, thii5t bi

Phuong tiQn vfln tii, truydn d6n

ThiSt bi, dpng cp qudn lil

6 -25 ndm

6-7 ndm

6-80[m J-)nam

Tir ngdy 10 th6ng 6 nim 2013, COng ty 6p dung c6c quy dinh tai Th6ng fi sO 4512013/TT-BTC

ngiry 25 thang 4 ndm 201 3 cria B0 Tdi chfnh vA viQc huong d6n ch6 d0 qu6n l;f, sri dsng vd trich

kh6u hao tii s6n cO dinh Th6ng tu ndy thay th6 Th0ng t$ s6 2A312009/TT-BTC ngity 2011012009

cria BQ trufng Bq Tei chinh hudng dan ch6 dQ quin l1f, srl dpng vd trfch kh6u hao tdi san cO einn

02

t

03.

Page2

cONc ry co puAN ALpHANAM E&c

B[n thuy6t *trn UUo

ffirrrr,r*" nhQn c6c khofln tIAu tutii chfnh

Khoan dAu tu vio c6ng ty con duqc k6 to6n theo phucrng ph6p gi6 g6c Lgi nhu4n thu6n iluqc chia tri

cdng ty con ph6t sinh sau ngdy dAu tu dugc ghi nhfln vao gao oao f6t qu6 hopt ctQng kinh doanh.

C6c khodn dugc chia kh6c (ngodi lgi nhufn thuAn) dugc coi H phen tnu n6i c6c khJan clAu tu vd

tluqc ghi nhfln ld khoin gi6m trD gi6 g6c dAu tu.

D1r phdng gi6'm gi6 dAu tu chring khoin duo, c lqn vdo thd'i didm cudi n6m ld sri ch6nh IQch gifra gid

g6c cria c6c khoin dAu tu duqc h+ch to6n trdn so kr5 torin lon hon girfl hi thi trudng cria chirng tpi thdi

cli6m l{p dp phdng

05 Nguy6n tic ghi nhfln vi vtin h6a cr{c kho6n chi phf di vay

Chi phi cli vay clugc ghi nhfln vdo chi phf sin xu6t, kinh doanh trong kj,khi ph6t sinh, trir chi phf rli

vay 1i6n quan tryc ti6p.dt5n vi0c dAu tu x6y dpng hopc sin xuAt tdi in io Aurg dugc tinh vio gi6 tri

cta tdi s6n it6 (<fugc v6n ho6) khi c6 dir c6c diAu kiQn quy dinh kong ChuAn,"'ur rg torin VieiNam

06 Ngui6n tic ghi nhgn vi v6n h6a c6c khoin chi phi khr{c

C6c khodn chi phi trd tru'6'c clugc viSn h6a d6 phen b6 dAn vAo kdt qu6 hopt dgng kinh doanh bao

gom:

- Cdng cp, dpng cu xu6t ding c6 gi6 tri lcm;

- chi phi c6i tpo, sta chfa tda nhd thu6 tpi s6 02 Dei c0 viet, Ha Noi

- Chi phi thud sdn tAng 2&3 tdanhA Sakura Tower;

- Chi phi thu6 sdn tAng 3B tda nhd Sakura Tower;

Chi phi tri tru6c rlugc ph6n b6 theo phuong ph6p duong thing,

Tower sd +z vu Trqng phpng clugc ph6n b6 theo thoi gian thud ld 50 nlm,

07 Nguy6n tic ghi nhfn chi phi ph6i trfl

S:y *: plt: Fy: ,9 ghya ph6t sinh nhrmg tlusc trich tu6c vdo chi phi san xu6t, kinh doanh trong hy

116 cl6m b6o khi chi phi ph6t sinh thgc t6 Kr6ng g6y dQt bi6n cho chi phi san xuAt linn ao*n tu6n ccy s6,

dip

ltrry.vdntlc phirtrqp gifr'a doqfi thuvi ehi phf Khi cdc chi ptri d6 ph6t sinh, n6u c6 ch6nh lQch

voi sd dd trich, k6 todn ti6n hanh ghi b6 sung hodc ghi giam chi phi tnorrg rlng voi ph6n ch6nh lQch.

08 Nguy6n tic ghi nhfn v5n chri s0 hflu

Vdn dAu tu'cta chri so hiru dugc ghi nhfn theo sd v5n thpc g6p cria chri s& hriu

09 Nguy6n tiic vi phuong phfp ghi nhfn doanh thu

Doanh thu bdn hdng

Doanh thu b6n hing dugc ghi nh6n khi dOng thdi thoa m6n c6c rfi6u kiQn sau:

- Phan l6n rrii ro vd lqi ich gfn li6n v6i quyAn s6'hfiu sin phAm hoflc hdng h6a ct6 clugc chuy6n

giao cho ngucri mua;

CQne ty kh6ng cdn n6m gifi quydn quan l! hang h6a nhu ngucri s& hfru hdng h6a ho[c quyAn

ki6m so6t hing h6a;

- Doanh thu dugc x6c clinh tuong ddi chic chin;

- cong ty dE thu duo.'c hoflc s6 thu ctuqc lgi ich kinh t6 tir giao dich b6n hang;

- X6c dinh rtuqc chi phi li6n quan rt6n giao dich b6n hing

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cONc rY co puAN ALPHANAM E&c

S5 +Z Vt Trgng Phpng, phub'ng Thanh Xu0n Trung, gufln Thanh XuAn, thdnh ph5 He NOi

Bin thuy6t minh 86o c6o thi chinh (ti6p theo)

Doanh thu b6n hing clugc x6c dinh theo gi6 tri hqp lf cria c6o kho&n ti6n dd thu ho{c sE thu tlugc

theo nguyCn thc k6 to6n dOn tich, C6c kho6n nhfln trudc cria kh6oh hdng khOng eluqc ghi nhfln ld

doanh thu trong ndm.

Doanh thu cung ciip dlch vEt

Doanh thu cung o6p dlch vp tlugc ghi nhfln t<hi kiit qui cria giao dich di ilugc x6c ilinh mQt c6ch

il6ng tin cfly Tryong ho.p viQc cung c6p dich vu li€n quan d6n nhidu kj,thi doanh thu du-o c ghi nhpn

trgng kj,theo ktit quA phAn c6ng viQc eld hodn thdnh vio ngdy lpp BAng cdn d6r.k6 to6n ctia ky d6.

Ki5t qui oira giao dich cung c6p dich vp tlugc x6c dinh khi th6a m5n t6t circitc ili6u kiQn sau:

- Doanh thu dugc x6c dinh tuong d6i chic ch8n;

- C6 khi nlng thu dugc lqi ich kinh t6 tir giao dich cung cAp dich vu ct6;

- Xdc tllnh dugc phAn eOng viQc dd hoan thanh vdo ngiy lflp Bing c6n dtSi k6 to6n;

- X6c clinh cluqc chi phi ph6t sinh cho giao dich vd chi phi d6 hoan ftanh giao dich cung c6p dich v,u d6.

Doanh thu hqp tting xdy dlrng

Ho p dOng xdy dpg md Cdng ty dang thuc hiqn quy dinh nhd thAu <lugc thanh to6n theo gi6 t{ kh6i

lugng thgc hiQn Doanh thu hqp ddng xAy dyng dug'c ghi nhfln tuorg img v6i phAn c6ng viQc d5

hoin thdnh clugc kh6ch hdng x6c nhfln hong n6m KOt qui thyc hi$n hqp tl6ng <lugc u6c tinh d6ng

tin cfly dpa tr6n hO so nghi$m thu thanh to6n vdi chri dAu tu

Doanh thu hogt itQng tdi ch{nh

Doanh thu ph6t sinh tu tiAn l6i, tiAn ban quyAn, c6 tuc, lqi nhudn dugc chia vd c6c khoin doanh thu

hoat <lQng tei cninh kh6c ctuqc ghi nhfn khi th6a m6n ddng thdi hai (02) di6u kiQn sau:

- C6 kh6 n[ng thu duqc loi ich kinh t6 tir giao dich d6;

- Doanh thu duo, c x6c dinh tuong diii chac chan.

Nguy6n tfc vir phuong ph6p ghi nhfln chi phi tiri chinh

C6c khoin chi phi ttugc ghi nhqn vio chi phi tii chinh g6m:

- Chi phi ho{c cdc kho6n t5 ti6n quan di5n c6c hoat dQng dAu tu tdi chinh;

- Chi phi di vay v6n;

- C6c khoin 15 do thay O6i bi gia nOi eoai cria c6c nghiQp ru ph6t sinh li6n quan d6n ngoai tQ;

- Dg phdng gi6m gi6 dAu tu chimg kho6n

C6c kho6n tr6n ciugc ghi nhfln theo t6ng s6 ph6t sinh trong kj,, khdng bil tru v6'i doanh thu hopt

dOng tdi chinh

Nguy6n tic vA phuong phrflp ghi nhfln chi phi thu6 thu nh$p doanh nghi$p (TNDN) hiQn hinh

vi chi phi thu6 thu nhflp doanh nghiQp hofln l4i

Chi phi thu6 thu nhfp doanh nghi$p hign hinh tlugc x6c tlinh tr6n ccr s6'thu nhflp chiu thu6 vd thu6

su6t thu€ TNDN trong n6m hiQn hdnh,

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