Báo cáo tài chính công ty mẹ quý 1 năm 2015 - Công ty cổ phần Xây dựng và Nhân lực Việt Nam

cdu trtc doanh nghiep - Danh sdch ciic cong ty con: Cong ty cd phen CM OAU tu vd thudng mai Danh sitch c6 c0ng ty licn doanh, lion kdt: Khdng c6 - Danh sdch ciic don vr truc thuoc khong

(ONG TY Cd PHAN xAY DUNG VA

NHAN TUC VIEI NAM

Kinh oti: 0y eaN cHut'tc xHoAtt t'tHA trtuoc

sd erno orcH (HuN6 KHoAN HA NOr

can (u Thong It sd 52/2013/rr-Brc ngdy 05/04/2013 cta B0 tdi chinh hLjdng dAn v0

vicc (ong bd thong tin trcn thr trudnq ch0ng khoijn.

C;n cd v:ro biio (iio tdi (hinh Hop nhdt qu)7 l/2015 c0a cong ty cd PhAn Xay dqng vi

Nhan luc viet Nam (cM vietnam).

cong ty cd phan Xay dqng vd Nhan ldr viet Nam xin giai trlnh v0 kdt quA sxKD qui 1/)014nhu sau:

1 D0anh thu thuAn qu'i 1/2015 li].: 67,273 Il d'r,g dat 86,600/0 so vcii quy 1/20141;

77 ,680 lt/, gi'm 13,4001a.

2 toi nhuin sau thud Hdp nhdt qu)t 1/2015 lit:7,652 ti1 ddng dat 297,400/0 s0 vdi qui

1/ 20 t4la 2.5 / 3 tanq r97.4000

Nguyon nh6n: Trong qui 1/2015, phdn lcin doanh thu thu duoc trong quy t/zots ld td cic

du in nucic ngo;i vdi hieu qu6 h0Qt ddng cao Mbt khdc, trong quy l/zots, chi phi tdi

chinh giam, doanh thu tdi chinh tdng so vril cing k!.

rrcn day ld cdc nguyOn nhin chinh chu ydu din ddn sU bidn dQng lcin hon 100/0 (ua quy1/2015 so vai cLing ky nim trr.lric

Xin tran trgng c6m onl

BAO CAO TAICHINH

CONG TY CO PHAN XAY DI./NG

tonq ty c0 phd0 Xiy dunq vA Nhan lUc Viet Nanr

l4 - 0Ong Thtri Tranr - cd Nhud 1 - B;c riJ Liom' H; Ndi

BAr,rc cAr.r o6r ri roAru

21,856,098,57€, 26,726,2A3,853

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3 Thidt b, vat tLJ, ph! tirng thay thd d:i hnn

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2 NqUiJi mua trd tidn truo nqin han

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7 Phai tra theo tldn dO kdionch hop ddn! xay dLjng

8 Dodnh th! chud thlic hien nq;n han

11 Dri Dhdnq phai tra rq:f haf

12 Qui khen thUatng, phLlc loi

11 Qut binh 0-n liij

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7 Nluoj mun tri tidn tru6c diihif

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6 (nenn ecn d:fn qra nr tnr (aI

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8 Qut ddu tu phit tridn

9 Quy h6 tro s;p xdp doirh nqhicp

L Lginhu:fl sa! thle chua phar ph6i

- LNS]chua ohan Dhdikv nbv .421b .6,849 ,741 ,153 't6,464,995,646

ll Ngudn l,rnh phlva quY lhac 430

2 Naudn kinh Dhl da hlnh thanh T5c0 432

ToNG CoNG NGUON voN (440 = loo " 400) 440 250,39 4,366,667 261 ,445,937 ,743

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14-oing lhiry Tram -Cd Nhue 1

-L$c viet N.mBic Tir Licm H: N0i

BAo CAo IUU CHUY.N IIEN

LrlLr chuydn ti€n lrl hoal dQn! kiflh do.nh

l6n thu irr bin hinq, unq dp atrh v! vi dodnh thu khac 0

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2 Ti€n chltra ho nquoicLnq cip h:nq h6a vd dL.h vL 02 (.46,26t 24A,4A4)

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6 Iidn thu khdc tu ho?t d0ng kinh do.nh 06

7.Iidn.hikhic cho ho4t donq knh doanh 07 (1,688,641,2!6 (r7,n6a,rit,707)

17,496,72a,369

dL chuvdn ti€n thudn trl hoaidofl! kifh doanh 2D 2,t07,2i8,15!

Lr luL rhLydn u€n til hoal donq deL td

iiGnihiti mla Fm, $i dlng rscov: cfi:isin diihqn

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(7,.1r.r,405,000

) ridn thL rrr thinh i, nhrjqnq bijn TscD v: :c t:i sdn dii han

l Tl6n ch cho vav, nrLa .:c corq u no r[ra don v kh;c 2l

ll l'6nrn ld,' 'o\,, 1 dr(dc(or! t o'uador .rl - 24

s T €f chi d;! tu q6p vo'n vio don vt khic 75 (1,590,000,00rJ

6.Iiin ihu h6i diu tu q6p vo:n vio don vt khij 1,052,384,,824

7 Tidf thu l.i .ho vay, cd tLlc va lqi nhuan dLJq ch n 21

LUU chuydn t €f thuin tiJ hoat d,lnq diL tLr (9,852,468,125

10,000,000,0011

Lr LUU chuyA0 t dn tU hoat don! t; chinh

Ti€f thu tu phat hinh d phldu, nhiln vdn qdp rlra rhu 5d huu 3l

2 TGnAitd vdn !6p.ho.a chrl sd huu, mua lal d phi6u cua

n v.y rqin han, daihof fhqn dLJgc ll 2t 900,000,000 21072,515 515

df rh tr,: nqi qdc vdy l4 (16,r3r,563,9r0 (19,9]],907,7r2)

5.Iief chi tr; no thle tii inh

6 cd 111., qi nhLar dd tri cho chL] so hou

(r,r,t8.1563,r20

Luu chuydn tidn thuen tit hoat donq lii (hinr 10

Luu chLydf tidr thudn tronq kt (s0 = 20 + 30 + 40) 50 (21,929,758,/-39)

Anh hui'n! cira llray dditi qiij h0'i doiiqLy ddin!o?ire

Ti€f v: lLrong duong li€r cuoi ky (70 = 50 + 60 + 61)

BAo cAo TAr cHiNH

Qui I nim 2015

C6NG TY (6 PHAN XAY DUNG vi NHAN

ora chi: sd 14 oing Thiry Tram, Phudng

Vi0t Nam

r.uc vrir NAM

Cd Nhud 1, Quan B:c TiJ Liem, Th;nh phd H) Noi,

BAN THUYE1 M|NH BAo cAo TAr cHiNH

Qu'l I Ndn 2015

l D5c didm hoat dQng (ta doanh nghiep

1 Hlnh thfc sd h0u vdn: Cdng ty cd phdn

2 Linh vJ( krnh doanh: Dtth vu thuonq mdi

3 Ngdnh nghd kinh doanh: Xiy dung vd cung fng nhen luc

4 Chu kV s6n xudt, kinh doanh thong thudng: theo tidn d0 tilng c0ng trinh xay dung

5 D;c didm hoat dong cia doanh nghicp trong nbm tii chinh c6 Anh hddng ddn Biio c6o tii

chinh: Doanh oghiep ho?t d0ng trong linh vqc xay dUng cdc c0ng trinh x6y dung, thty loi trong

nudc vi ngoii nudc Vl vay bidn ddng vd giii cd vat lieu xay ddng, ti giii lim inh huofg tdi

ket qua trong bdo ciio tdi chinh

6 cdu trtc doanh nghiep

- Danh sdch ciic cong ty con: Cong ty cd phen CM OAU tu vd thudng mai

Danh sitch c6( c0ng ty licn doanh, lion kdt: Khdng c6

- Danh sdch ciic don vr truc thuoc khong c6 tu cdch phiip nhan hach toiin phu thu6c: Kh6n9 c6

7 Tuycn bd vd kha ning so sdnh thong tin tren Bdo c6o tai chinh: Bdo cijo tai ihinh dLJo( lip

trcn co sd kd todn ddn t;ch (trd cic thong tin lion quan ddn cdc ludng ti6n) nen c6 thd so sdnh

duor thong tin tren Bio rao tai chinh

ll Ki' kd toiin, alon vi tidn te su dung trong k6 toiin

1 Ky kd to6n nbm (b;t dau tu ngdy 01/01/201s kdt thfc vao ngAy 31/122015).

2.00n vr ti6n te s0 dung trong ke todn: odng viet Nam (vND)

lll chudn md( vA Chd do kd to6n iip dung

1 chd d0 kd toiin iip dung: Theo Thong l',t sd 20a/2014/II-Brc ve hudng d6n cl-r6 d6 k6 toiin

doanh nghiep thay thd Quydt dtnh sd 15I2006/QO'BTC ngdy 20 th6ng 3 n;n 2006 cta B0

trudng B0 Tai chinh vi Thong fi s6 244/209/II-BIC ngdy 31 thdng 12 n6m 2009 c[a B0 Tii

chinh

2 ruyon bd v€ vie( tuan th0 Chudn muc kd to;n vi chd dd kd todn: Ngiy 22 thdng 12 r;m

2014 B0 Tbi chinh da ban hdnh ciic thong t[ s6 200/201A/II'B][ vd hLldng din chti d0 ke

toiin doanh nghiep vd Thorg tu s6 2A)/2014/II-BIC ud hudng d6n lap Bdo ciio tdi chinh h0pnhet ciic quy drnh ndy drroc;ip dung cho vicc ghi s6', lap vi t nh biy Biio ciio tdj chinh

c0NG Ty cd PHAN xAy DUNG vA NHAN rrJc vrCT NAM

Dra chi: 5d 14 odng Thity Tram, PhuaJng co' Nhud 1, Quan B;c lir Licm, Thdnh phd H; Noi,Vi6t Nam

BAO CAO TAI CHINH

Quiln ;m 2015

lv (ii( chinh siich kd toiin .ip dung

1 NguyOn t;( chuydn ddi Biio ciio tdi chinh lpp bing ngoai tO sang 0dng Viet Nam: chua cd

phiit sinh viQc chuydn ddi.

2 tdc loai ti giii hdi do6i 5p dung kong kd to6n' Ti giij sLi dung quy ddi tai thoi djdm ngay

31/03/201s bao gdm: 21.388,18 VND/UsD; 2.6s VND/LAK

3 Nguyen tic xiic droh lai sudt thuc td (lAi sudt hiCu ldc) ding dd chidt khdu ddng tidn: Otjdc

ghi nheo trcn co sd thdi gian vd lai sudt thui td tung kV.

4 NguyCn t;c ghi nhan ciic khoan tidn vi (6c kho6r tuong duong ti6f: Tidn v) cdc khoan tuongdudng ti€n bao gdm ti6n m?t, tian giri ngan hing, tidn dang chuydn v; cdc khoan ddu tLI ng;r

han cd thoi han thu hdi hoac ddo hAn khong quii 3 th6ng kd t[J ngiy mua, dA ddng chuydn ddi

thdnh mol lUgng tien x6c drnh cung nhu khong c6 nhidu iiri ro trong viec chuydn ddi ihinh

tidn

5 Nguycn ti( kd to6n cijc kho6n dau tu tdi chinh

tijc khodn ddu tr.I nim gi0 ddn ngdy ddo han lA c;c tii sdn tbi chinh phi ph6i sinh vdi c;1c khoin

thanh toijn cd drnh ho6c c6 thd xdr dlnh vd cd ky diio han cd drnh m) tong ty cd i drfh vb cokha n6ng gio den ngiy ddo h4n

C6c khoan dau tU vdo cong ty con, dUoc ghi nhan theo giii gdc Cd t0c, loi nhurn cua (ac kytrudc khi khoan dAu tU dugc mua dr.Igc hgch toijn giam giii tr cia chinh khodf d6u tu dd co'

tfc vd loi nhuan cda c;c ky sau khi khodn ddu trJ duoc mua dUoc ghi nhan doarh thu

DU phdng (ho riic khoan d6u tu vdo iO cnrtc kinh td khdc duqc trkh lAp khi cijc t0 chL:tc kinh td

ndy br 16 (tru trudng hqp 16 theo k6 hooch da duo( xiic drnh trong phdong dn kinh doanh trLldc

khidau tU) vdi mfc trich lap b;ng chenh lech girja vdn gdp thuc te cua cdc ben tai td chfc kinh

te vd vcin ch0 sd huu thqc c6 nhin (x) vdi ti l0 gdp vdn c0a COng ty so vdi t6'ng sd vdn gdpthUc td cLla cdc ben tai td ch0c kinh te

T;ng, giim sd dLJ dU phdng c;ic khodn ddu td tii chinh dLJQc ghi nhan v:o chi phi tai rhinhtrong n6m

Khi thanh lf rnot khoin dau tU, phAn chenh lech giBa gid tfl thanh l! thudn vd giii tfl ghi sd

dugc hach toiin vdo thu nhap hoec chi phi

6 Nguyon t;c ke toin no phdi thu: Cijc khoan phai thu thdong mai vd cd{ khoan phAi thu khijcduoc qhi nhan theo h6a don, chfnq td

Du phdng phaj thu kh6 ddi drrgc l6p cho tihg khoan no phdi thu kh6 ddi cdn cf v;o tudi no

quil hAn cua cdc khodn no hobc dU kidn mf( ldn th;'t cd thd xdy ra, cu thd nhu sau:

(oNG ry (d PHAN xAy DUNG vA NHAN ruc vriT NAM

Dra chi, sd 14 D?ng rhiy Tram, Phudng co'Nhud 1, Quan Bic TiJ Liom, rhdnh phd Hd Nai,Vi0t Nam

BAO cAO TAI IHiNH

Quy I n;m ./015

Ddi vdi ng ph6i thu qui han thanh toiin:

300/0 giii tr! doi vdi khodn no ph6i thu qu6 han tU tlen 6 thdng ddn duoi 1 ndm

- 500/0 gi6 trl ddi vdi kho6n nq phai thu quii han til l nbm ddn dudi 2 nbm

- 700/0 giii tfl ddi v6i khodn no ph6i thu qui, hAn til2 nim ddn dudi I n;m.

1000/0 giii trl ddi v6i kho6n oo phai thu qu6 han til 3 n;m tro lcn

odi vari nd phai thu chda quii han thanh toiin nhung kh6 c6 kha n:ng thu h6i: can (Ll

vio du kidn mfc tdn thdt dd lap du phdng

7 Nguydn tjc ghi nhad hang tdn kho,

^ Hang tdn kho duo( x5c dlnh trcn co sd gid go'c Gid gdc hang idn kho bao gdm chi phi rnua,

chi phi chd bidn vd c6c chi phi lion quan irqc tidp khiic ph6t sinh dd cd duoc hAng tdn kho ddra didm vd trang thiji hien t4i

Giii gdc hdng tdn kho ddgc tinh theo phdong phiip blnh quan gia quydn v) duoc hach todn

theo phuong ph6p kc khai thudng xuyon

_ DU phdng giam gi5 hdng tdn kho ddoc ghi nhan khi gid gdc ldn h0n giA tfl thuen (6 thd thuchien duqc.6id kr thuAn cd thd thuc hien duoc ld giij biin udc tinh cta hang tdn kho trJ chi phi

LJdc tinh dd hoin thinh vd chi phi udc tinh can thidt cho vicc ticu thu chtng

Ting hooc Ai;m sd d( dU phdng giam giii hAng tdn kho duoc ghi nhan vio gid vdn hing b6n

trong ndm

B Nguycn t;c ghi nh6n vd cdc khdu hao Tsco, Tsc0 thuc tai chinh, bdt d6ng sdn ddu trr:

Iii san cd dlnh hrlu hlnh drrgc thd hien theo nguyen gid trrJ hao mdn lUy k6 Nguycn giii tdi

' sin cd drnh hrlu hinh bao gdm toin b9 cdc chi phi mar cong ty phAi bd ra dd cd dLjoc tii san cd

drnh tinh den thdi didm dur tai san do vao trang thii san sang 5Ll dufg c6c chi phi phat sinh

' sau ghi nhan ban dau chi ddgc ghi t;ng nguyen giii tii san cd dtnh n6u cdc chi phi ndy chdc

.' chin ldm tdng ldi ich kinh t6 tronq tudng lai do s0 dung tii sdn d6 tiic chi phi khong thda

man dieu kion ken duoc ghi nhan ngay vdo chi phi.

Khi tii san co'dlnh hiu hlnh drrgc bdn hay thanh ly, nguycn gi6 vi khdu hao l0y kd duqc xda

sd vd bdt k! khodn l;i l6 ndo phiit sinh do viec thanh l!, dou duoc tinh vi0 thu nh;p hay chi

phi ong ndm

lai san cd dlnh h[u hinh duoc khdu hao theo phuong phiip ddong th:n9 dL]a trcn thdi gia|

h0u dunq udc tinh 5d n;m kha'u hao cia ciic ioai tii sin cd drnh hJu hlnh nhrr sau,

Phuong tion v6n tdi, truydr dan 6 - 10

Tdi san co'drnh vo hlnh dugc thd hien theo nquycn gid trj hao mdn luy kd Tdi san c6 drnh vo

' hinh cia Cdng ty ld pha-n mdm miiy tinh Gid mua cia phdn mdm miy tinh mi khOng phdi li

(ONG TY c6 PHAN xAY DUNG VA NHAN

Era chi: 5d 14 0Ang Thiiy Tram, PhLJdng

ViCt Nam

BAO cAO TAI cHiNH

Qui I nbm 2015

TUC VIET NAM

Cd Nhue 1, quan B5c Tir' tiem, Thinh phd Ha N0i,

phai thanh to6n nghia vu n0; cdng ty c6 thd dLJa ra ddqc mot udc tinh d;ng tin cay vd gi6 tn

c,a flghra vu ng do

17 Nguycn tic ghi nhdn doanh thu (hLJa thqc hien:

Doanh thu chda thUc hicn qdm doanh thu nhan trudc

cho mdt ho;c nhi€u k! kd toiin vd cho thuc tdi san;

fnq vdi qid tr hing h6a, dlch vq cung (6p cio khSch

Doanh thu cung cdp dlch vu duqc ghi nhan khi khdnq cdn

kd li€n quan ddn viec thanh toiin tidn hoac chi phi kdm

hien trong nhiou ky k6 toiin th) doanh thu duoc ghi nhan

tai ngiy kdt thi( nam tii (hinh.

nhu: sd tiAn (ta khiich hdng da trd trudc

kho;n doanh ihu chiJa thvc hien tuong

hd nq

l;p, cdc khodn thu bdi thLjdnq var cdc kho6n thu khdc chithcing nhdt vdi khiich hdng

phdn lim tbng vdn chu sal hLJL til cic ho.t dong ngoii

18 NguyOn tdc Ahi nhan triji phidu chuydn ddi, chtld c6 phiit sinh

19 Nguyen tir ghi nhQn vdn chir sd h0u:

Von dau tu cta cht sd hiju ddgc ghi nhan theo sd vdn thuc gdp cta cht sd h[u.

Loi nhuan sau thud (hua phan phdi ld sd lgj nhuan til ciic hoat dong cta cong ty sau khi trd

c6c khodn di€u chinh do iip dung hdi td thay ddi chinh sdch kd toiin vd didu chinh hdi td saisoiit trong ydu cta (dc n;m trudc

20 Nguycn t;c vd phdong phiip ghi nhin doanh thu:

Doanh thu b6n hing h6a duoc ghi nhin khi phan lon rur ro va loi rch grn lren voi viec sd hrju

cing nhu quydn qudn ly hdng h6a d6 duoc chuydn giao cho ngudi mua, vd khonq cdn tdn taiydu td khong chSc chSn d6ng kd licn quan ddn vie( thanh todn tien, chi phi kdm theo holc

khd ning hdng biin bt trA lai

nh0nq ydu td khonq chic chSn dilnq

theo Trudng hgp d ch vu duo( thur

cbn cLl v:ro ti lc drch vu hodn thdflh

Khi kdt qua thuc hien hop ddng duoc udc tinh mot c6ch d6ng tin cay thi ddi vdi cdc hop ddngxay dqng qui drnh nhi thau duoc thanh todn theo gid tfl kh0'i luonq thLJc hion, doanh thu vi

chi phi licn quan ddn hgp ddng dugc ghi nhan tLjong fng vdi pha-n cong viec da hoin thinh

duoc khiich hang xijc nhan vd duoc phdn ijnh tren hda don da iap

cdc khoan t;ng, gi;m khdi lugng xay

duoc ghi nhan doanh thu khi da ddqc

Thu nh6p kh;ic: li cijc khoan thu gdp

cic hoat dong tao ra doanh thu trcn

21 Nguyen t;c kd toiin cdc khodn gidm trJ doanh thu:

giam tru vdo doanh thu biin hdng, cung cdp drch vu ph6t

mai, gidm gid hdng b6n vi hdng bin bl tra lAi

Phan dnh cdc khoan ddgc didu chinhsinh trong ky, gdm: chidt khdu thuong

CONG IY CO PHAN XAY DUNG VA NHAN

Ora chi: 5d 14 D;ng Thiy Tram, PhUdng

Vi6t Nam

BAo cAo TAI cHiNH

qui I nam 2015

tUC VI.T NAM

cd Nhud r Quan Bic TiJ Liem, lhinh phd H; Nai,

22 Nguycn t5c kd toiin gjd von hing b6n: phdn 6nh kr giii vdn cia sAn phdm, hing h6a, drch

vu, bdt dong san da'u tr.t; gid thinh san xudt r0a san phdm x:y l;p (ddi vdi doanh nghiep xay

lap/ biin trong ky

21 Nguyen tic kd todn chi phi tdi chinh: Li tdng chi phi hoat dong t:li chinh phdt sinh baogdm ciic khoin 16 li€n quan d6n rdc hoat dong ddu tU tAi {hinh, chi phi cho vay vi di vay vdn,

chi phi g6p vdn liCn doanh, ljen kdt, l6 chuydn nhrrgng ch(ng khoiin ngin h9n, chi phi giaodrch biin chrlng kho6n; Dd phdng gidm gi;i ch0ng khodn kinh doanh, drJ phdng tdn th6t dau tU

vio don vr kh;ic, khoan,l6 phiit sinh khi biin ngoai t0, 16 tV giii hdi doiii tro0g ky (khong bii tri.i

vdi doanh thu tdi chinh)

24 NguyCn t;c ke toiin chi phi bdn hing, (hi phiquan lV doanh nqhi€p

Ciic khoan chi phi(hung li6n quan tdi cong tiic quan Ii cia doanh rghiep vi hqp le

25 Nguycn tdr vA phuong phdp ghi nhan chi phithud thu nhap doanh nghicp hion hbnh, chi

phi lhue lhu nhip doanh nghiep hoijn l.i.

Thud thu nhap doanh nghiop hion h)nh phdi tra ddoc tinh dqa tren thu nhap chru thud trong

nim Thu nhap chlu thud khiic vdi loi nhuan thudn duoc trinh biy tren b;o c:0 kdt qua hoatdQng kinh doanh vl thu nhap chlu thud khdng bao gdm ciic khoan thu nhap hay chi phi tinhthud ho;c dudc kheu trJ trong n;m khiic (bao gdm ci 16 mang sang, ndu cd) vi ngo;i ra khongbao gdm (ijc chi tieu khong chru thu6 ho?c khong dugc khdu trir.

Viec xdc drnh thud thu nhap cta Cdng ty can (f vdo cic quy dlnh hien hdnh vd thud Tuy nhiCn,nh0ng quy dlnh nary thay ddi theo titng thdi ky vb viec xdc drnh sau cirng vA thud thu nhapdoanh nghiep tiy thuoc v;o ket qud kidm tra (ta co quan thue c6 thim quydn.

Chi phi thud INDN hoan Iai duoc xiic drnh tren co sd sd chenh lech tim thdi duoc khdu tru, sci

chenh lCch tam thdi chru thud vd thu6 su:it thue INDN KhOng bU rr[r rhi phi thu6 ]NDN hienhdnh vdi chi phithu6INDN hoan lai

26 C6c nguyen tic vi phuong phiip ke toiin khiic: Theo cijc chua-n m[c vi che dO ke todr Vietnam quy drnh hi6n hinh.

V IhOng tin bd sung <ho c6< kho6n muc trinh biy trong Biing cdn ddi k6 toiln

1- fidn

- TiAn m;t

Don vi tinh:dOnq VND

cudi nim Diu n;m

Tidn gfii nqan hAng khong ky han

5,950,392,296 2,539,253,73a 3,424,496,895 17,884,167,595

6,415,521,374

9,779,249,1 91 26,83 4,9 42,7 03Ti€n dang chuydn

c0ng