Báo cáo tài chính quý 2 năm 2011 - Công ty Cổ phần Kết cấu Kim loại và Lắp máy Dầu khí

Báo cáo tài chính quý 2 năm 2011 - Công ty Cổ phần Kết cấu Kim loại và Lắp máy Dầu khí tài liệu, giáo án, bài giảng , lu...

TONG CONG TY CO PII.'IN XAY LAP D"iI.] hilTi \/iI9.I.NANI

c.'ry cc) pFrAN KEr cAu KIN,I LQAI & LAP ntAy o.iu xi-ii

T4i nghy 30 th{ng 06 nIm 201I

Bi1u si 0zJVIAU SO B OI-DNBan hirnh theo QD s6 i:fzOOolqo-nfc

ngity 201312006 cia B0 trudng BTC

Dort vi lirth: VNE

PHAN: TAI SAN

SO

Thuy6t minh

Sd cudi k!

30/06/2011

Sd d0u n5m1tlt2011

iI Cic khoan diu tu'tiri chfnh ngf n h4n 120 v.02 50,000,000,000 10,000,000,000

2 Du phdng gidm gi6 chring kh6an dAu tu ngin han (*) 129

4 Phai thu theo tii5n dQ kt5 hgach hc.p d6ng xdy drmg 134 83,736,468,842 4,663,005,235

5 Cric khoan phii thu kh6c ( TK 1385;1388;334;338 ) tJc v.03 2,312,360,589 779,664,204

6 DU phdng c6c kh6an phdi thu kh6 ddi (*) 139 (1 ,646,804, '1 B0) (1,646,804,180)

1 Hdng t6n kiro ( TK 151 ;152153;154;155;156;157 ) 141 v.04 93,'168,600,472 48,819,807,213

2 Dg phdng giim gi6 hdng t6n kho ( *) 149

TAI SAN MA

SO

Thuy6tminh

s6 cutii tr1,

3A/06DAtt

56 dAu nxm1fit2011

5 Du phdng phAi thu dii hqn kh6 ddi (*) 219

ia*

2 DAu tu vdo Cdng 5, 1i6n k6t, 1i6n doanh (TK 222;223 ) 252 155,000,000,000 150,000,000w

4 Du phdng giim gi6 chimg kh6an dAu tu ddi han (*) 259

PHAN: NGUON VON

SO

Thuy€t minh

Sd cu6i ki'30t0612011

4 Thu6 vd c6c khoan phAi n6p Nhd nuoc ( TK 333 ) 314 v.16 9,956,'121,039 18,371,091 ,001

TAI SAN .MA

SO

ThuyOtminlt

s5 cu6l tii' 38t06l20ll

SO ddu ndnt

yuz$ll

8 Phai trd theo ti6n d0 kC hqach hqp d6ng xdy dsng (TK 337) 318

9 Cric kh6an phdi tri, phai nOp kh6c ( TK 138;338;344;451;141 319 v18 5.820.249.296 2,542,428,551

1 1 Qfry khen thudng, phric lo i; Qu! thu6ng ban di€u hdnh Cty (

l Phai fta dai han np.uoi ban ( TK 33 I ) 331

-5h"6th, "hap Lo." i'"i ph"i t* ?24 v.21

7 Drr nhirns nhdi trA ddi han

9 O[v oh6t hi6n khoa hoc vd c6ns ngh6 339

B - VON CHU SO HIIU ( 400 : 410 + ,130 ) 400 472,356,583,244 258,981,927,309

6 Ch€nh l6ch tv si6 h6i d6ai ( TK 413 ) 416

1 0 Loi nhudn sau thu6 chua phdn ph6i (TK 421 420 75,191,152,801 5B,9Bl .927,309

TONG CQNG NGUoN VON ( 440: 300 + 400 ) 444 1 ,181 ,954,967,818 611,376,466,344

minh

Sd cudi ky30/06/2011

56 dAu ndm

lnDAt7

2 Vdt tu hdne h6a nhan eit h0, nh0n gia cdng

3 Hdns h6a nhdn b6n h6 nh6n kv stu ki cuoc

6 Du toan chi su nghiOp, du'dn

TO\c coNc ry

c.t\ (otH.i\tEr c.qt xlltLQ{ls l.\Prtir lr.it titli

NGU'fi LAP BTEU

sAo cAo i,itu cFiuYox:lmx rp

1 Theo phrottg pltilp giritt riip)NIm 20I1 ( Tir'01/01 d6n 30/06)

Ninr nay (2011) Nim trE6c {2010}

Q[1 2 - 2011 I rr lll den Jli/llb Qriy 2 - 2010 Tn 1/l din J0i06

I - I,I]'I] CHUYEN TIEN 'TTI fID SXKD

t Loi nhuAn tru'6'c thuii 01 37,706,858 536 78,718,981 ,824 22,448,310,599 28,834,102,599

2 Didu chinh cho c:lc khtian

02 03

Ciri plii ldi vay 06 8.365.314.650 16,120,578.974 1,398,073,935 I ,gq,s,1q?,q_4-2

32 jA3,A29,112

3 Loi nhuin tii HDI(D tru6c thay O6i r'6n lurr ilQng 08 54,129,048,922 105,383,502,320 23,067,704,867

- Geng) cac khoan phdi tiru 09 151,981 ,650,264 264,755,778,022 6,239,876,008 (9,328 194,602)(TIng)/GilLn hirng tdn kho i0 \31.174,215,592) (40,273,020 ,322) (19,968,234,367 (11,665,674,348

- (Giam) cdc lihoan phai ra Gh6ng trao g6m ldi va1,

Phai tra & thu6 thu nhap DN phdi nQp) 1t (376,936,208 425) (502,548,116,473) .f,l 969 784 451 (73.535.662,056)

Ti0n ldi vay dd trA 13 (8,016,983,983) (15,715,237.980) (1,398,073,935 (1 669,182,542

Thu0 thu nlAp doanh nghiQp dd nQp l4 (4,272,349,295\ (27568720,287) (1 ,77 1 ,240,800) (2,332,727,951)

Tidn chi ldidc tu hoat ddng kinh doanh 16 (2,215,030,983 100.970.000

Lu'u chuydn tiin rhuAn fi'HDKD 20 (1 97,485,263,609) 194,632,060,696) 40,105,546,346 (72,586,583,638)

N - LUL CHUYEN TITN TtI HD DAU TU

i Ti0n chi dd mua shm, x6y dpg TSCD vii c5c tdi san

(40,000,000,000)

9,427,799,924 (30,878,882,082) (29,307 ,782,912)

2 Ti0n chi cho vay', mua cdc c6tig cu no- cta do:t vi khdLc 23 (40,000 000,000) (1,460.387,4e5) (1,460 387 495)

3 Ti6n thu ldi ddu tu cd tuc i'd lcri nludn duoc chia 2'7 t 740 otro086 3,765,548,557 4 049.552.703 4049,552,703Lu'u chut,dn tiin thuin til hest it1ng diu tu' 30 (28,962,',197,459) (26,806,651 ,519) (28,289,716,874 (26,718,617,794

III LUU CHUYEN TIEN TU.HD TAI CHINH

L Ti0n thu tu nhdn v6n gop cira cac cO cl6ng 31 1 74, '1 95,51 0,000 174,195,510,000 46,973,247,335 1 13,692,300,000

2 Tjdn vai ngdn han diti ltan nh6n duo-c 33 363,247,020,080 424,520,217,336 35,259,861,154 39,642,663,394

3 Ti0n chi trA no g6c vav 34 (107 ,849,590,728 (157 ,349 ,590,728

4 Co tuc dd tra cho chu so hiiu 36

Lu'u chuvdn fiin thuhn fu hoat dAns fii chinh 40 429,592,939.352 441 ,366,135,608 82,233,108,489 153,334,963,394Lu'u chuvtln tiin thuAn trong k! (50=20+30+.{0) 50 203,145,478,284 219,927,424,393 94.048.937.961 54.429.762.052Tidn vh cf c lihdan tuo'ng du'ong tiAn t6n tliu li.v" 60 73,884,860,800 57,102,914,691 42,357,493,216Anh hu6ng cira thay doi ty gia h6i ddai quy d6i ngqai t6 6l

fi6n ri tu'ong tluone tien cdi ki t70=50+60+61) 70 277,030,339,084 277,030,339,084 94.048.937.961 96.387.255.268

{'P!aYiE (Ptffiur;ii{.iN

T6NG C6NG TY CO PITAN XAY LiP DAU KIIi VIET NAM

c.Ty co pH/iN KtT cAu Krr{ LQAI & LAp MAy DAU KHi u6u sdnog - on

Banhdnhtheo QD l5/2006/QD - IITC ngdy20/03/2006

Ndm 20L1 ( Tt 1/1 ddn 30/06)

LDde didm hoat dbng crta doanh nghiAp

1 Flinh thrlc s6 hfru vdn : C6ng ty cd phAn

Z.Linh vrlc kinh doanh : Gia c6ng I6p rdp kdt cA'u kim loai vi l5p mriy

3 Ngdnh nghd kinh doanh :

4.Edc didm hoat dQng cria doanh nghiQp trong ndm tdi chinh c6 6nh hrrdng ddn b6o cdo tdi chinh :

1 Ni6n dO kd to6n ( bdt diu rlll70l1 kdr rhf c 3r/I2l20Ir)

Z.Fdn vi ti6n tQ drldc SD trong kd todn : VNE

ph6p chuydn ddi cdc ddng tidn khiic : Ddn vi tidn tQ sfr dung le VND

Phrrdng phr{p chuydn ddi cr{c ddng tidn kh6c ld cin crl theo tf gir{ NHNT

1 Chd d0 kd todn rlp dung : Ap dung theo QD s6 LS1ZO}AIQD-BTC ngdy 20103/2006 vicdc th6ng trr hrrdng d6n sfia ddi bd sung cnd eO kd to6n DN cria BTC, Ludt kd todn & c6,c chudn muc kd toiin dd ban hinh

2 Tuydn bd vd tu6n thri Chudn mr/c kd to6n vd chd A0 kd to6n : Bdo ci{o tdi chinh drJdc I6p ve trinh bdy phi

hdp vdi c6c chudn mrrc kd to6n vi ctrd 00 kd todn doanh nghiQp Vi6t nam

3 Ffinh thrlc sd kd to6n i4p dung : Chrlng til ghi sd

IV C6c chinh s:{ch kd todn 6p dune :

1 Nguydn tdc ghi nh6n ci{c khodn tidn v} c6c khodn fidng drldng ti6n: Ti6n mdt, tidn gfri ngdn hdng, ti6n dangchuydn

2 Nguydn t6c ghi nhQn hing tdn kho :

Nguydn t6c ghinhAn hdng t6n kho : theo gi6 gdc hdng t6n kho bao g6m chi phi mua + chi phi chdbidn + cdc chi phi li€n quan tn/c tidp khr{c ph6t sinh cld c6 hdng tdn kho tai thdi clidm hiOn tai.

- Phrldng ph6p xr{c dinh gi6 tri hdng t6n kho cudi ty : Binh quAn gia quydn

- Phrrong phdp hach toi{n hing tdn kho : theo phrJdng phep k0 khai thrldng xuy€n

- L4p dU phdng gi6m gi6 hdng tdn kho :

3 Nguydn t6.c ghinhQn vi kh6'u hao TSCD;B6'I ddng sin ddu nr

- Nguy6n tdc ghi nh6n TSCD hfru hinh , v6 hinh : Theo nguy6n giri vd gi6 tri hao mdn

- Phrlclng phrip khdu hao TSCD hrTu hinhl v6 hinh : Theo phr/dng ph6p kh6'u hao drrdng thSng

4 - Nguydn tdc ghi nh6n vi khdu hao b6't dQng sin ddu tu:

- Nguy6n tXc ghi nhAn b6't dQng sdn .ldu trJ

- Nguydn tdc vd phrrdng ph6p kh6'u hao b6't dQng sdn ddu trr

5 Nguy6n tdc ghi nhdn c6c khodn dAu trr Oi chinh

- Nguy6n tdc ghi nhQn c6c khoin ddu trr vio c6ng ty con, c0ng ty li€n kdt; vdn g6p vio cd sd kinh doanh ddng

kidm sodt;

- Ci{c kho6n ddu trr chrlng khorin ngdn h4n;

- C6c kho6n ddu td ngfn han, ddi han khdc;

- Phrrdng phrip l6p drt phdng gi6m gid ddu trr chrlng khoi4n ngXn han , dli h4n

6 Nguydn tfc ghi nh{n vd vdn h6a ciic khoin chi phl di vay :

- Nguydn tdc ghi nhdn chi phi di vay

- Ti lQ vdn h5a <lrrqc sfi dung cld xdc dinh chi phi di vay dr/dc vdn h6a trong kj'

7 Nguydn tdc ghi nh{n vi vdn h6a c6c kho6n chi phi khdc

+ Chi phi tri trudc

+ Chi phi khdc

- Phrldng ph6p phAn bd chi phi trd tnrdc

- Phddng ph6p phdn Ud tgi tnd thrrdng m4i

B Nguy6n tic ghi nhdn chi phi phii tr6:

9 Nguy0n tdc vd phddng phdpgi nhdn ciic khodn drl phdng phii tr6:

10 Nguydn tdc ghi nhdn vdn chri sd hfru:

- Nguydn tXc ghi nhdn vdn ddu trr cria chfi sd hfru, thlng drr vdn cd phdn, vdn khr{c cria cu6chri sd hfru

- Nguy6n tdc ghi nh{n chQnh lQch tf gir{

- Nguy6n tdc ghi nhQn ldi nhu{n chrra phAn phdi

11 Nguy6n tdc vi phrrong phrip ghi nhdn doanh thu

- Doanh thu b6n hdng;

- Doanh thu cung cdp dich vu

- Doanh thu hoat dQng tii chinh

- Doanh thu hdp ddng x6y drrng

12 Nguy6n tdc vd phrldng phdp ghi nh{n chi phi tdi chinh

13 Nguy6n tXc vi phrldng phdp ghi nhQn chi phi thud thu nhap doanh nghQip hi6n hinh , chi phi thud thu nhdp

14 C6c nghiQp vu drt phdng rrii ro hdi dodi

15 Cdc nguyOn tf c vd phrrong phdp kd todn khdc

V Th6ng tin bd sung cho eic hhdan mrlc trinh biy trong B:ing cin Otii ti6 tOan

Chrlne kh6an dAu tu ngdn iran

Hang, mua dang di tr€n du'oiig

- Hdng h6a kho b6o thue

- Hing h6a b6t dQng sin

- C6c kh6an thu6 nOp thila cho nhdL nu6'c

+ Thu€ GTGT

J TI -l -. la .^LA- LL,i.,

T I llug /\uat illli1p Kilau

ffirran

+ Thu6 thu nhAp DN

+ C6c loai thu6

- V6n kinh doanh o'c6c don vi truc thuOc

Cho vav ddi han noi bo

Phii thu ddi han ndi b6 khdc

C6ns

7 Phii thu dii han khic Cu0i ki 130/0612011\ Diu ki \nDAn\

- Kf qfiy, kli cu-o c ddi h4n kh6c

- Cr{c kh6an ti6n nhgn riy th6c

- Cho vav khdns c6 l5r

8 Tiing, gi6m tli san c6 dinh hIu hinh:

\guy6n gi6 TSCE hG'u hinh

- Mua trong ndm 522,500,00c 6,818,088,545 1,565,985,285 8,906,573,83(

- DAu tu XDCB hdan thdnh /Ea 472727 21,017,784,092 21,471,256,81\

- Tdng <io danh gia lai gid tri DN

- Tdng khac

- Chuy6n sang BDS dAu tu

- Gidrn do thi6u hut

- Tl-ranh ly nhugng ban

- Gidm khac

- Gidm do di6u d6ns n6i b6

iii dr cu6i nIm 3,916,558,33: 56,538,706,480 51,030,264,64t 8,423,8A1,972 1 19,909,331 ,432Jiri tri hao mdn liiy k€

i6 du'dAu nrm 864,008,21t 30,418,450,04€ 6,078,475,59( 3,352,6A7,24( 40,713,54',1,101

- Khdu hao trong nlm 350,'1 35,48S 3,852,773,64i 3,287,497,771 693,019,07t 8,'183,425,97(

- Tbng do danh gia lai gi6 tri DN

- Chuydn sang BDS dAu tu

- Gian do danh gia lai gia tri DN

Ihanh ly, nhuqng bdn

- Gidm do di6u d6ng n6i b0

-t , r ,

!o ou cuol nAm 1,214,143,747 34.271,223,689 9,365,973,362 4,04s,626,321 48,896,967,079lia tri cdn lai cria TSCD HH

Tai nsdv ddu nim 2,530,050,114 '1 8.848.695.1 62 23.934,004 966 3,505,209,441 48,817,959,683

- Tai ngav cu6i nirn 2.702.414.625 22.267.482,791 4 I,OOz+,ZY t,ZOO 4.378.175.651 71.012.364.353

* Gia tri con 1ai cu6i nAm cria TSCD hftu hinh dd dung dil th6 chAp, cA- c6 c6c kh6an vay

* Nguy€n gie TSCD cu6t nam d6 ktrAu hao htit nhLmg r'An con slr dung:

+ Cdc cam tCt ve viec mua, bdn TSCD hftu hinh co gid trj lon chua thuc hi9n:

Bin quy6n, bing sring che

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Nhin hiQu hAng htia

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- Tdng do danh gi6 lai gia tri DN

- Tao ra ti n$i b0 doanh nghi$p

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690,267,402

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+ K6t chuy€n tdi sdn c6 dinh trong k! (21,758,167,596

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Gi6m trong nim

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3ia tri cdn l4i BDS il6u tu'

- Quy0n sri dung d6t

- Nha

- Nhd vd quyAn sri dung d6t

13 - DAU tu'thi chfnh dhi han khdc: CuOi kj'

30/6t201r

OAu k!'

t/1/2011

- DAu tu vdo C6ng ty con

DAu tu c6 phi6u

DAu tu tr6i phit5u, c6ng triii gi6o dgc

Dg phong gidm giri chring kh6an ddu tu ddi han

Cid tr! thudn cua ddu tu tiri chinh ddi han

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* Danh s6ch c6c COng ty con, C6ng fy 1i6n k6t, li6n doanh quan trQng

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ThuO tdi nguy6n

rnut5 nna d6t, tiAn thud d6t

18 Cfc kh6an phrii tri, ph:ii nQp ngin h4n kh6c Cu6i ki'

3A/6t20rt

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- Tdi sin thua cho xri ly

- Ph6i tr6 ddi han nQi bd v6 cdp r'6n

- Vay ddi han n6i b0

Phai tra ddi han n6i b6 kh6c

- C{c kh6an thue t}ri chinh

Thiri han

T6ng khdan TT ti6nthud tdi chinh - "

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TT ti6nthu6 tdi chinh

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Ili I nam trd xuong

Ir€nlddn5ndm 853,091,257 82,910,743 482,639,257

lr6n 5 n5m

- Nlrdn v6n gop tu'cac co dong

- Lai tr""trra* *v

175',r99,qtt,

117,294,512,918TIne khdc

- Gidm v6n trong ndm nay

- Tain trich qfly dAu tu ph6t tri6n & du'phdng tdi

b - Chi ti6t v6n tliAu I€ & v6n dAu tu :

Theo gi6y chri'ng nhin dlng

- V6n g6p cira TOng Cty CP Xay lap DK \,Ti 102,000,000,000 54.37% 204,000,000,000 102,000,000,00c

* - Gi6 tri tr6i phi6u dd chy€n thdnh cd phi6u trong nam :

* - SO lu'ong c6 phitiu qfiy :

+ VOn tdns trons ndm

+V g6p giam trong nf,m

+ VOn

d - C6 tti'c :

- CO tilc dd c6ng b6 sau ngdy kilt thirc ki' k6 t6an nam :

+ C6 tii'c dd cdng b6 tr6n cd phi0u phO thOng :

+ CO tirc d6 c6ng bO tr€n c6 phi6u uu ddi :

- CO tuc cua co phi6u uu ddi lfry kti chua duo c ghi nh4n :

utau20lt

c - Cdc eiao dich v6 v5n v6'i cric CSH & PhAn ph6i c6 tri'c, chia lg'i nhu$n

- Von ddu tu cua chu so hDu

+ V6n g6p dau nim

- CO tnc loi nhuOn d6 chia

t - C6 phi6u 30t6tzay utailzafi

* - Mrlc dich trich lQp vd sir dltng cdc qfry cfia doanlt nghiQp

g - Thu nhgp vd chi phf, l5i ho{c 16 dup'c ghi nh$n trg'c ti6p vio V6n CSH theo quy ttlnh cria ciic chu6n mgc k6 t6an cgth6:

- Cric qiiv cta doanh nghiQp

:-Nsqqrqt@$qlqqB

+ Oilv khen thuons + Phtic loi + Qily tlnrottg ban dieu hanh Cty 5.593,629,969 (1,300,000 + Quy klrcn thwong, pluic lqi tao rlfinh TSCD _

23 Ngu6n kinh phi: 3A/6n0ll au0u20t1

- Ngu6n kinh phi duo c cAp trong nanl

- Chi sg nghi€p

- Neu6n kinh phi con lai cu6i ki

24 -Tni sin thuO ngdai

- Tdi san khdc thuO ngoai

24.2 - T6ng s6 ti6n thu0 t6i tlri0u trong tu'ong lai cria hgp diing thu0 HD TSCE kh6ng hriy ngang

theo ciic thd'i hgn:

- Tir i ndm tr6 xudne

- Trdn 5 ndm

\1I - Th0ng tin b6 sung cho cf c khiian mgc trinh bhy trong brio crlo ti6t qria hr;at tlQng kinh doanh

25- T6ng doanh thu bdn hing & cung cdp dich vg ( mn s6 01) 30/6t2011 30t06/2014

Doanh thu ban hdng nQi b0

frong d6:

+ Chiet kh6u rhuo'ng m4i

+ Giim gi6 hdng ban

+ Hang ban bi trA lai

+ Thu€ GTCT phai nQp @P trsc ti€p)

+ Thu0 ti€u thp d4c biet

+ Thu€ xudt kh6u

>.7 -Giav6n hirng bdn (Me s6 1l) 30t6t2011 30t0612010

- Gi6 vdn c6c dich vu khiic, c6p v{t tu (nQi b0)

- Gia tr! cdn l4i, chi phi nhuopg ban, thanh lj cna BDS dAu tu dd ban

Chi phi kinh doanh bfi d6ns sdn dau tu

- Hao hut rn6t m6t hdng t6n kho

- C6c khdan chi vuot mric binh thudng

Du phong eiam ei6 hane tOn kho

301.831.219.244 147.122.277.486

29 - Doanh thu hgat tlQng tii chinh ( l\{fr sO 2l ) 3U6t2A1l 30/06/201 0

- Lai dAu tu tr6i phi6u, k! phi6u tin phi6u

- Cd tric, lo.'i nhudn duo c chia

- LAi ban ngoai tQ

- Ldi ch€nh lEch li ei6 dd thUc hiQn

- LAi ch6nh ICch rj,.'si6 chua thuc hiQn

- LAi ban hang trd cham

- Doanh thu hoat dQng tdi chinh kh6c

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