Báo cáo tài chính quý 1 năm 2012 - Công ty Cổ phần Kết cấu Kim loại và Lắp máy Dầu khí

Báo cáo tài chính quý 1 năm 2012 - Công ty Cổ phần Kết cấu Kim loại và Lắp máy Dầu khí tài liệu, giáo án, bài giảng , lu...

TONG CoNc Ty CO pnAN xAy r.Ap nAu rcri viPT NAM ni6u s6 oz

c.Ty co prrAN xtr cAu KrM LoAI & LAp ruAv bAu xni vrAu so B ol-DN

Ban hanh theo QD s6 t:lzooolqo-erC

ngiry 201312006 cria BQ truong BTC & TT 24412009-BTC 3111212009

T4i ngiy 3L thrlng 03 n[m 2012

PHAN: TAI SAN

SO

Thuyt5t

minh

Sii cuiii t<y 3u3t20r2

Sd diu nim ln/2012

A - TAI sAN NcAN HAN ( 100 :110+120+130+140+150 ) 100 643,049,481,333 718,364,932,882

I Ti6n vi cric kh6an tuong cluong ti6n 110 230,343,918,805 256,885,890,793

t Ti0n { TK 1II;1121;1122 } 111 v.01 230,343,918,805 69,658,064,334

II C6c kh6an cIAu tu tii chinh ngin h4n 120 v.02

2 Du phdng giim gi6 chfng kh6an dAu tu ngin h4n (*) 129

2 Tri tru6'c cho ngudi b6n ( TK 331 ) 132 12,961,771,560 12,774,361,998

4 Phei thu theo ti€n d0 kti hqach hqp d6ng XD (TK 337 134 143,233,027,620 88,232.978,632

6 Du phong cric kh6an phAi thu kh6 ddi (*XTK 139) 139 (3,772,654,783) (3,772,654,7e ti

1

i Hdng tdn kho ( TK 151; i 5 2;153;154;155;156;157 ) 141 v.04 1 13,416,503,573 120,273,816,440 \

'-u'Y:911''-t1

63,469,049

2 Cdc kh6an thu6 ph6i thu ( TK 333 )

3.Tdi s6n ngin h4n kh6c ( TK 1 3 81 ; 14 l;I4a )

154

158

v.05

3,214,981,895

1,5:64:0,23,263 2,548,868,243

B - TAI sAx uaI HAN ( 200:210+220+240+250+260) 200 1,021,685,947,633 947,404,544,407

I C6c kh6an phii thu dii h4n 210

1 Phai thu ddi han cira kh6ch hdng 211

2 Ydnkinh doanh d c6c don vi truc thudc 212

4 Phei thu ddi han kh6c (TK2a4)38) 218 v.07

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

221 v.08 740,953,343,535 748,934,740,520

- Gia tri hao mdn tAy ke fl ( TK 211i ) 223 (71 ,090,s51 ,910) (60,086,179,930)

f-t.

rl'

4 Dg phdng giim gi6 chring kh6an dAu tu ddi han (*) 259

l Chi phi trd tru6c dALi han (TK242) 261 v.14 116,631 ,882,928

_:tr,r:u,=51o80

49.425.682

TONG ceNG TAI sAN (270 = 1oo + 2oo ) 270 '|.,664,735,428,966 1,665,769,477 ,289

PHAN: NGU6N v6N

SO

Thuyiit

minh

56 cudi ki

3u3/2012

Sl5 tlAu nnm lnt20l2

A - Ng PHAr TRA ( 300 = 310 + 330 ) 300 1,168,1 86,879,141 1,200,110,776,052

1 Vay vd no- ngdn h4n ( TK 31 1;3 l5 ) 311 v.15 330,888,933,798 289,309,678,284

3 Nguoi mua tri tiOn tru'6'c ( TK I 3 1 ) 313 54,414,677,207 58,872,508,010

4 Thu€ vd ciic kh6an phdi nQp Nhd nuoc ( TK 333 ) 314 v.16 13,606,363,348 17,323,571,714

5 Phei tr6 c6ng nh6n vi€n ( TK 334 ) 315 52,299,697,927 55,231,761,617

7.Phai tri nQi b0 ( TK 336 ) 317

9 Cdc kh6an phhitrh, phii nQp kh6c (TK

11 Qffy khen thu6'ng, phric lo.'i; Qu! thu6ng ban di€u

1 Phai tri ddi han ngucri bdn ( TK 331 ) 331

4 Yay vd no- ddi han ( TK 341:342 ) 334 v.20 445,649,331,455 445,648,598,455

5 Thu€ thu nh{p h6an lgi phlitrit 335 v.21

9 Qfry phrit tri6n khoa hgc vd c6ng nghQ 339

B - voN cHU so HI/u ( 4oo = 410 + 430 ) 400 496,548,549,825 465,658,701,237

1 VOn d6u tu cria chri s0 hiru (TK 411 ) 411 375,180,010,000 375,180,010;g€[

6 Ch6nh lQch tf giri h6i d6ai ( TK 413 ) 416

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7 Qfry dAu tu ph6t tri6n ( TK 414 ) 417 17,588,336,323 17,588,336,323

8 Qfiy du phdng tdi chinh ( TK 415 ) 418 4,397,084,080 4,397,084,080

10 Lqi nhudn sau thu6 chua ph6n ph6i ( TK 421 ) 420 99,383,119,422 68,493,270,834

II Ngudn kinh phf vir c:ic qfly kh6c 430

3 Ngudn kinh phi dd hinh thdnh TSCD 433

TONG CQNG NGUoN VON ( 440 = 300 + 400 ) 440 1,664,735,428,966 1,665,769,477,289

cAc cui rr0u Nco.q.r nANc cAlq Bot xf rolN

minh

sii cuiii lry 3t/3t2012

Sii tliu nim l/u2012

2.V|ttu, hdng h6a nh{n giir h0, nhfn gia c6ng

3 Hdng hoa nhfn b6n hQ, nh{n ky griu, ky cugc

6 Du t6an chi sg nghiQp, dg 6n

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'oNc cONc rv co pgAN xAy lAr nAu xni vryr Nena

:.rv c0 puAN rEr cAu xru LeAr & lAp ivrAv nAu xni Ban hdnh theo QE s6 tslzoo0lqD-BTc

ngity 20/3/2006 cilra 86 truOng BTC

QuyI-Nim2012

CHI TIEU

MN

so

Thuy6t minh

girv r-zorr LUY KE qrir r - zorr LUY KE

1 Doanh thu bin h:ing vh cung c{p dich vg 01 vt.25 3'17.235.484.05! 3'17,235,484,059 207,616,829,026 207,616,829,026

3 Doanh thu thuin vd bin hhngvir cung c{p dich vg (l

= 01-02) 10 317,235,484,059 317,235,484,059 207,61 6,829,026 207,61 6,829,026

4 Gi6 v6n hing btin lt v1.27 256,839,413,122 2s6,839,413,125 149,086,953,147 149,086,953,147

5, Lqi nhuin ggp vd b:in hing vi cung cip dich vg

(20=10-l l) 2$ 60,396,070,934 60,396,070,934 58,529,875,879 58,529,875,879

6 Doanh thu hgat ddng tii chinh 21 v1.26 5,006,958,079 5,006,958,079 1,047 ,975,346 1,047,975,346

7 Chi phi tiri chinh tl v 1,40 14,85,o,739,441 '4,859,739,441 7,755,264,324 7,755,264,324

- Trong d6: Lni vay phii trd 23 14,435,789,342 14,435,789,342 7,755,264,324 7,755,264,324

9 Chi phi qurin Ij doanh nghiQp t< 10,782,306,106 10,782,306,106 10,749,989,703 10,749,989,70s

10 Lgi nhu$n thuAn tir hgat tlQng KD

13 0=20 + (2t -22 ) (2 4+2s)l 30 39,760,983,466 39,760,983,466 41,072,597 ,198 41,072,597,198

14 T6ng lgi nhufln ki! t6an trurlc thuiS ( 50

15 Chi phi thu6 thu nhfp DN hiQn hirnh 51 vt.30 10,537.564,180 10,537,564,180 10,272,349,295 10,272,349,295

17 Lgi nhu{n sau thud thu nhip doanh nghiQp ( 60=

LQp, ngdy 10 thdng 4 ndm 2012

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C.TY CO PHAN KET CAU KIM LQAI & L,iP N,I,IY DAU KHi

sAo cAo Luu CHUYEN TrEN TE

( Theo ptutong phtip gitin idp) Ndm 2012 ( Tn 0U3 d6n 31/3)

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Nin tru0c (2012) Nim truda (2011)

Qr[y 1 :2011 Lny kd nnni Q{v l -2011 Lny kd n{n

I LI.]tJ CHUYEN TITN TIIHD SXKD

2 Didu chinh cho cic kh6an

- KhAu hao TSCD 02 11,775,220,526 11.775.220.526 3,895,220,229 3,895,220,229

- Ch€nh l6ch tj' gia h6i doai chua thqc hien 04

- Gai) tu haat dong d6u tu 05 (5,006,958,079) (5,006,e58,079) (1,047,975,346) (1 ,047,975,346)

08

14,441,473,118 14,441,473,118 7.755.264.324 7,755,264,324

3 Lqi nhufn tir IIEKD trufc thry tt6i v6n luu tlQng 62,631,525,083 62,631,52s,083 51,6'14,632,495 51,614,632,495

- (Tdne) cac kh6an phdi thu 09 (43,637,390,250) (43,637,390,250) 10,671,306,185 10,671,306,185

- (Tang)/Ginm hang t6n kho l0 6,857,312,867 6,857,312,867 (16,111,065,052) (16,111,065,052)

- (Gidm) c6c khdan phdi trir (khdng bao gdm l6i vay

Phai tra & thu6 thu nhdo DN ohdi n6n) tl (46,775,366,835) (46,775,366,835) (12,e27,691 ,826) (12,e27 ,691 ,826)

- (Tine) chi phi tra truoc t2 (131 ,301 ,097) (131 ,301 ,097) (966,795,854) (966,795,854)

- Ti6n l6i vay dl trd IJ (12,771,363,400) (12,77 1 ,363 ,40O) (7,698,253,997) (7,698,253,997)

- Thud thu nhdp doanh nghi€p <15 n6p t4 (13,490,026,377) (13,490,026,377) (17,296,370,992) (17,296,370,992)

- Ti6n thu khac tu hoat dQng kinh doanh l5

- Ti6n chi khac tu hqat d6ng kinh doanh t6 !2€!q3!,eq3l l_ q.?849q983)

Ltru chayin tiin thuin tir HDKD 20 (47,31 6,61 0,009) (47,31 6,610,009) 5,070,729,976 5,070,729,976

II - LUU CHI]YEN TIIN TIJ'HE DAU TU,

L Titn chi d0 mua sdm, x6y dung TSCD va cac tai sin ddi han

khac 21 (3,022,974,995) (3,022,974,995) (1 ,109,656,469) (1,109,656,469)

2 Ti6n chi cho vay, mua c6.c cdng cu no cila don vi khac :)

Ti€n thu h6i cho vay, bdn lai cdc cdng cq no c0a don vi khiic 1^ 10,000,000,000 10.000,000,000

Iidn chi diu tu gop von vao don vi khac 25

3 Ti€n thu ldi ddu tu cd tuc va loi nhudn du-ol chia 27 5,006,958,079 5,006,958,079 1,047,975,346 1,047,975,346

Lnr chuyin tiin thuin tir hqot ttQng ttiu ttt 30 1 1,983,983,084 1 1 ,983,983,084 (61,681,1 23) (61,681,123)

il LTIU CHUYfN TIEN TIJ HD TAI CHiNH

l Tidn thu tu nhdn v6n gop cria cac c6 d6ng 31

2 Ti0n chi trA gop cho c6c chir so htu , mua lai c6 phi0u cira DN

Ji phtit hanh

2 Ti6n vay ngin han, dai han nh4n dugc 33 17.038.381,856 17,038,381 ,856 61,273,197,256 61 ,273,197,256

3 Ti6n chi tra ng g6c vay )4 (7,878,241,279) (7,878,241,279) (49,500,000,000) (49,500,000,000)

4 Tien chi trd no thu6 tai chinh 35 (369,485,640) (369,485,640)

5 Cd tuc da tra cho cac cd d6ng 36

Lrm chuyin tiin thuin ti'hpat dAng fii chinh 10 8,790,654,937 8,790,654,937 11,773,197,256 11,773,197,256 Luu chuy6n tidn thuin trong kj (50=20+30+40) 50 (26,s41 ,971 ,988) (26,541,971,988) 16,782,246,109 16,782,246,109

Iiiin vir cfc khrian tuong ttuong ti0n tdn dAu k! 60 2s6,885,890,793 256,885,890,793 57,102,914,691 57,102,914,691

Anh huong cia thay d6i ri gia h6i d6ai quy d6i ngpai t9 51

fidn vi tu'ong clu'ong tiin cu6i tty 1r0=so+60+6t; 70 230,343,91 8,805 230,343,91 8,805 73,885,1 60,800 73,885,160,800

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c.ry co puAN rir cAu KrM LoAI t t.4.p MAv oAu xsi MAu s0'B09 - DN

Ban hdnh theo QD 1 5/20a6/QE - BTC ngdy 20/03/2006

sAN rnuvfr utNn nAo cAo rAl cHinn

Ndm 201.2 ( Til 1/1 tldn 31/03)

I.Ddc didm hoat ddng cfia doanh nghi|p

1 llinh thrlc sd hf,u vdn : Cdng ty cd phAn

2.LinhvrJc kinh doanh : Gia cdng l6p t6,p kdt cdu kim lqai vd l5p m6y

3 Nginh ngh6 kinh doanh :

4 Dic didm hoat dQng cria doanh nghiQp trong ndm tii chinh c6 6nh hr/6ng ddn bdo c6o tdi chinh :

II K! kdtodn" tlon vi tidn td sr? dunLtronetdlo6ni

1 Ni6n d0 kd todn ( bdt Adu 1/1 kdt th:iuc 3llI2)

2 Ddn vi ti6n tO drrqc SD trong kd to6n : VND

phrip chuydn ddi ci{c ddng tidn khi{c : Ddn vi tidn tO sfr dung ln VND

Phrrdng phdp chuydn ddi cdc ddng tidn khr{c ld cdn cf theo tf giri NHNT

III Chudn muc vi Chd cl6 kd todn 6p dung :

1 Chd dO kd todn i{p dgng : Ap dung rheo QD s6 LS1ZOOA1QD-BTC ngdy 2010312006 vdcrdc th6ng trl hrt'dng d6n sfia ddi bd sung chd dO kd ro6n DN cria BTC, LuOt kd to6n & cdc chudn mrrc kd todn d5 ban hdnh

2 Tuy6n bd vd rudn thfi Chudn mrc kd toiin vi ctrd dO kd torin : Biio ci{o tii chinh drldc ldp v) trinh biy phn hdp vdi c6c chudn muc kd to6n vd cnd AO kd torin doanh nghidp Vi6t nam

3 Hinh thfc sd kd to6n iip dung : Chrlng ti/ ghi sd

IY Cdc chinh s6ch kd todn 6p drlng :

1 Nguydn tdc ghi nh{n cdc khoin tidn vi c6c khoin tr/dng dudng tidn: Ti6n mat, ti6n gr?i ngdn hing, tidn dang chuydn

2 Nguy6n tdc ghi nh{n hdng tdn kho :

Nguy€n tdc ghi nhQn hdng tdn kho : theo gi6 gdc hing tdn kho bao gdm chi phi mua + chi phi ctrd bidn +

ciic chi phi 1i6n quan trr/c tidp khdc phdt sinh dd c6 hing tdn kho tai thdi clidm hiOn tai.

- Phr/dng phdp xiic dinh giri tri hing tdn kho cudi ky : Binh qudn gia quydn

- Phrrong phdp hach rorin hing tdn kho : theo phudng ph6p k6 khai thr/dng xuy6n

- LOp dU phdng gi6m giri hdng tdn kho :

3 Nguy6n tdc ghi nhQn vi khdu hao TSCD;Bd'I dQng sd'n ddu tri

- Nguy€n tdc ghi nh4n TSCD hf,u hinh , v6 hinh : Theo nguy€n gir{ vi gid tri hao mdn

- Phrldng phrip khdu hao TSCD hrTu hinh; vd hinh : Theo phr/dng phrip kh6'u hao dr/dng thing

4 - Nguydn tdc ghi nhdn vi khdu hao bdt dQng s6n ddu u:

- Nguy€n tXc ghi nhdn bA't tlQng s6n ddu tu

- Nguy€n tdc vd phrrong phdp khdu hao bdt dQng sin <ldu trr

5 Nguy€n tdc ghi nhQn cdc kho6n ddu tr/ tii chinh

- Nguy6n tdc ghi nh{n c6c khoin ctdu nr vio cdng ty con, c6ng ty li6n kdt; vdn g6p vdo cd sd kinh doanh

<ldng kidm so6t;

- C6c khoin ildu trrchfng kho6n ngdn h4n;

- Cdc khoin ddu trr ngdn han, ddi han kh6c;

- Phrrong phr{p lQp drl phdng gi6m gir{ ctdu trr chfrng kho6n ngdn han , ddi han

6 Nguydn t5c ghi nhdn vi vdn h6a cdc khoin chi phi di vay :

- Nguydn tdc ghi nh{n chi phi cti vay

- Ti le vdn h6a drrqc sfi dUng dd xi{c <linh chi phi rli vay drlQc vdn h6a trong k}'

7 Nguydn tdc ghi nh{n viL vdn h6a cdc khoin chi phi kh6c

+ Chi phi fte trrldc

+ Chi phi khdc

- Phrldng phdp phdn bd chi phi tri tnrdc

- Phrtdng phdp phAn bd lqi thd thr/dng mai

8 Nguydn tdc ghi nhdn chi phi ph6i tr6:

9 Nguydn tdc vi phddng phrdpgi nh{n c6c kho6n dr/ phdng phii tr6:

10 Nguydn tdc ghi nhdn vdn chfi sd hfru:

- Nguydn t6c ghi nh{n vdn dAu trr cria chfi sd hflu, thdng du vdn cd phAn, vdn kh6c cfia cuichri sd hfru

- Nguy€n tdc ghi nhAn chQnh lech ti gir{

- Nguydn tdc ghi nh{n tgi nhuQn chrra phdn phdi

11 Nguydn tXc vd phrrdng phr{p ghi nh{n doanh thu

- Doanh thu b6n hdng;

- Doanh thu cung cdp dich vu

- Doanh thu hoat dQng tii chinh

- Doanh thu hop cldng xdy drrng

12 Nguydn tdc vi phuong phr{p ghi nh{n chi phi t}i chinh

13 Nguy€n tic vd phddng phdp ghi nh{n chi phi thud thu nhap doanh nghQip hiQn hdnh , chi phi thud thu nhdp doanh nghiQp hodn lai

14 Cdc nghiQp vu dr/ phdng rrii ro hdi dodi

15 Cr{c nguydn tdc vi phddng phdp kd todn khi{c

10

V Thdng tin bd sung cho cic kh6an mgc trinh bdry trong Bing cin Oiii t<i5 tOan

1 Ti6n vh cic kh6an tudno (Iuans ti6n Cudi ki, (31/03/2012\ Edu ki (tlt/2012)

- Ti6n dang chuy6n

l Cdc kh6an diu tu tii chinh nsin han Cudi ki,$1103/2012\ Diu ki 0ll/2012\

- Chrlng kh6an dAu tu ngdn han

- DAu tu ngdn h4n kh6c

- Du phong eiim ei6dAutu ngdn han

C6ne

] C6c kh6an nhii thu nsin han khfc Cu0i ki $1103/2012\ Eflu ki 0/l/2012\

- Hdng mua dang di tr6n cluong

- Thdnh phdm

- Hdne h6a

- Hdng gi'i di b6n

- Hdng h6a kho b6o thu€

i ThuG vi cic kh6an nhii thu nhir nudc: Cudi ki (31/0312012\ Ddu ki fllllz0l2\

6 Phei thu dii han n6i bd Cudi ki Gll03l20l2\ Ddu ki' ftlIl2Ulz\

- Vdn kinh doanli d c6c don vi trpc thuQc

- Cho vay ddi han nQi bQ

- Phii thu ddi han nOi b0 kh6c

C6ns

- Cdc khoan ti6n nhan uy thSc

- Cho vay kh6ng c6 ldi

- PhAi thu ddi han kh6c

11

8 Ttrng, gi:im tiri sen ci5 itinh htu hinh :

Kh6an rngc Nhi cfta, VKT

3lBnltt

Mrly m6c thi6t bi 3t/3/2011

Phuong tiQn VT

truydn din

31t3t2011

Thi6t bi dgng cg qurin ry 11tal)fi11

TSCD kh:ic 31t312{t1t

I6ng cQng

31/3t2011 Nguy6n gi6 TSCE hii'u hinh

Sd dr diu nIm 618,004,198,173 126,715,232,783 51,542,169,448 12,759,320,046 0 809,020,920,450

- Mua trong nAm 715,000,000 2,105,265,904 0 202,709,091 0 3,022,974,995

- Tdns do diOu d0ne nOi bd 743,700,000 2,239,672,39e 0 20,000.000 0 3.003.372.398

Giam do diOu dOng nOi b0 743,700,000 2.239.672,398 0 20,000,000 0 3,003,372 398

56 du cudi n[m 618,719,198,173 128,820,498,687 51,542,169,448 12,962,029,137 0 812,043,895,445

56 du <lAu nem 3,178,198,742 38,476,390,221 13,691,454,538 4,740,136,429 0 60,086,179,930

Khdu hao trons n[m 5,227,473,625 2,925,393,806 2,003,1 13,493 848,391,056 0 11,004,371,980

Gidm do di€u dOng ndi b0 9.98'1,438 1 ,031,381,076 0 4.O53.27e 0 1,045,415,790

du cu6i ntrm 8,405,672,367 41,401,784,027 15,694,568,031 5,588,527,485 c 71 ,090,551 ,910

r tr! cdn lai cfia TSCE HH

- Tai nsdv ddu ndm 614,825,999,431 88,238,842,562 37.850.714.910 8.019.183.617 0 748.934.740.520

- Tai ns?rv cu6i nim 610,313,525,806 87.418.714.66e 35.847.601.417 7.373.501.652 0 740.953.343.535

* Gia tri cdn lai cu6i nbm cria TSCD hiiu hinh di ding di! thii ch6p, cAm c6 ciic kh6an vay

* iiguy0ir gia TSCE cu5i nem ch kliu hso h6t nhLmg vin cdn srl dung:

* C6c cam k6t ve viec mua, ban TSCD hftu hinh c6 gie tri lon chua thuc hi€n:

t7,625,566,056

co

m tii s:in c0 tlinh v0 hinh:

Phln mdm mriy vi tinh

31/3t20L2 Quydn sri dgng ctAr

19,229e07Qs2

561,000,000

- Tdng do d6nh gid lai gid tri DN

- T4o ra tu ndi b0 doanh

18,789,907,392

- Gidm do di€u d6ns n6i b6

S0 du cudi ntrm

Gi6 tri hao mdn liiy k0

S0 du tlAu nlm

do di€u dOne nOi bO

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