Báo cáo tài chính quý 4 năm 2010 - Công ty Cổ phần Cát Lợi

DANH MI,JCHAO cAo TAl cHiNHQuy IV nam 2010 l.. Ti~nchitill ~n g6pchocae eM "" hO'U,mila I~iJI ph;~ cUa doanh nghi~pcDphat hanh... sinh trong kY va d.enh lelWng D... Ghl nhfd cae "hoan ph

DANH MI,JCHAO cAo TAl cHiNH

Quy IV nam 2010

l Bang Can dOi ke roan

3 Bao d.o IltUchuytfnti~n {~

4 Thuyet minh Mo cao {<'Ii chinh

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2 Ti~nchitill ~n g6pchocae eM "" hO'U,mila I~iJI

ph;~ cUa doanh nghi~pcDphat hanh

_ Coo Iho", nlul xu<mg, kho Nli, van ph/mg.

I lIinIIthli'c , hil'u ,.An

EXrnvi li~n I~.ir d\lng lrong ghi chep k~ loan Ii d&.g ViCl Nam (VND)

R.o do lJoIchinhCho n4m ti.i <hinh ko!clillie_gay 31 WIl$ 12 nam 2010

e/mg ty ap dllng hlnh lhirc rJ, k~ toan Chirng lir ghi.6

J IIlnh Ih,;" k:loan ap d"lI1:

2 Tu)'en M ': if<: toall Ihu choill m"", k~ I""n ,'il Ch~ "iik~ loan

Coog ty ap dllng ern; do;.K:loan doanh nghi~p ban Itlinh l!>eoQuyit dinh rJ, 1512()()6!QO.BTC ngay 20/312006

CM IlQ lnn'rng BQ Tili chinh

vbn d;~u I~ cila COng ty 1" 131.0)8.300,000 VND,

1.Unh.\'" kinh dnanb

Cong Ty cl PM ••cal Lqi do.rqcchuy~n db; Iii Drumh nghi~pNhil mrOc - Xi Nghi~p In Boo Bi Va Ph" Li~uThu&: La the<.>QuY~1 dinh st; 184/2003/QD-BCN ngay 13/1111003 cu.a BQ tro<'mg B9 COng Nghl~p, COng ty

0011 d.;.ng the<>Giiy <himg nhfn d~ng 10'kinh do;>anhsf, 4103002106 lin diu ngay 19/0212004 (clang kY l~i IAn

7 ngay 08J0!lJ2008) do ~ K~ H" ch Va Diu Tit TP H6 Chi Minh dp.

3 Nghh ngh: kinb d•.•.•.••h:

Ng!mh ngllt kinh doanh:

_ In trm bao hL_ san xuAt, mua ban ,'~1lit ph"c vu coog nghi~p

_ Dieh VI' i1y Ihac xufl.1nMp khi ••

- Mua ban h6a eMt (Ini hOOch;i, de : h,,; m{mh), gi~y, mang J'O.PP, IuIng kim khi di~n mliy,may moc Ihiit

bi '" khi, nguyen li~o san xo~! d~o l<;>cIho&: 1.1

BAN THUYET MINH BAo cAo TAl CHiNH

0", nof•••,,;i •.101,," 4h ,hilc ng"y Jf Ihting J1 am lOJfJ

• San xu;i, ThlWng m~i - Dieh VI'

Ciing ty <faap dllng dc ChuAn mllC kef lOOnVi~, Nam va cae van ban hlllmg dAn ChuAn mllC do NhiI nll';"; dAban hlmh Cac bOOcao lai chinh dtn;te laP v.a trinh bay lhro dung JllQi qoy dinh cua lirng chuAn m"", lhOOgIIIhlllmg din Ihv<:hi~n choin mo,rcva ern; do;.k~ loi.n hien himh dang ap d\lng,

J b~(" cliim hUft dqn~ fiia dnanh nghiip

III (,bu.in mlf" vi Cb: iI~ k~ I""n lip d\1111:

II Kyk~ Imill, d ••.••vi li~1IIi'" d\llll: trolll!: k: Imln

Nibt dQkt lOOnCUllCOng ty bil dio lir ngay 01/01 " lot! Ihuc ".:iongay 31/12 IuIng n3rn,

CO:"iG TYCO pHAN CAT u;n

93402 Dutmg D, Kh~ cooj!."ghiepClI Ui, Qu", 2, H, IlCM

Hang IAn kho dlf<,Yeh""h lOan Ihre phu(Jllg pIIap kc kha; llll,,'mg "uyen,

2 :O;guy~nlAc ~hi nh~n hang It.n kho

Gia tri hang lC,nkho cubi ky dtn;JCXIIcdinh thre phu""g phap binh quan gia quyen,

Illio rio lai chinh

0>0 nhn Iii chinh 1Jt thilengay 31 th4ng 12 nim 2010

3.1 I./ip <II!" PlU}"C pluji III" Jih6 <1M:011 phOng nQ"pllai Ihu khO doi tt.! hien ph~n gia lri dll ki~n bi IAn tlJtcila cac!<hOOn!ll,1phli; lhu 00 khli ning khOng dtn;JCkhilch hang thanh lOan dbi vai dic!<hOOn phili !hu tai tOOidi~m lap Blio cao tili chinh,

.1.1.""g")"" ,.ie C"i "II/i,,: O.e kh08n plla; lhu khaeh hang khoan Ira tnroc cho ngltl'ri ban pllai thu nQi bQ vidie khoan phai thu khac lai Ihai diim b;\o cao, ntu:

- Co lh01 han thu hA h,* Ihanh loan di.Wi I nam dtn;JCphan tOili 1;\tili san n~n ha"

o Co lh01 han thu hAi h,* thanh loan llin I nam dll(JCphlin 1000ilil tili san dili 1I\In

3 :\"lI.u)'~ntAe Ith; nh~n de khOJin pha; lhu tbuunl: m~i vi pha; thu khae,

IIiIng tAn kho dlf<]Ctinh 1M<>gia g6c Tnn'mg hQp gia !ri !huAn co lho!IhllC hi~n duQ'CuJ;p h(JII gia g6c Ihi phil.linh lhro gia iii !huAn co lho! Ihl/C hi~n dlf<]C.Gia g8c hilng tlm kho bao 103m chi phi mua, chi phi ch~ bi~n vacac chi phi lien qU<UlUVCt~p khac phat ~inh d~ 00 dtn;JChang tAn kho iJdia di~rn va !rang lhai h.~n ta.,

Chenh I~ch tY gia do danh gia I~; sA du cac!<hOOnrnve li~n ~l, li~n gir;, li~n dang chuyen, "'l ngin ~ (dum Inam) 00 g8c ngOil; ~ If; Ih01 di~m cubi nArn duq<: h;lch loon ''''0 tili !<hOOnc!>mh I~h tY gia, dh n~rn sau ghibin tolln nglf<]CI~; de """ sA dlf,

Nguyen tic xac djnh cae kho3n wong dlWng ti~n Ii cae khoan d~u flI ngin h<lnkhiing qua) thang co kha nllngchlly,in d~i d;; dang mantI ti~n va khOng c6 nh;~u ni; TOtrong chu~n dbi Ihanh ti~n k~ lir ngay mua kho;in dAllIll"d6 ~iIIKridiem ban cao

BAN TIIUVET MINH BAn cAn TAl CHiNH

Clio "Il", to;chi,,1r kl'litiu: nglly 31 tl"ing 1211aM 1010

1 "ll:uJ'';n tjc xa, dinh doc khrnin li~n: li~n m~t li~n g,;; ngin himI':.ti~Ddang chuy:n:

cae nghi~p '11 kinh t<\ I'M! ,inll Mng ngOlli ~ dm,JCquy db; ra dbng Vi~t Nam thoo tYgia gian dith th\ICIe ~itOOidiem I'M.! sinh n~iep "II.

Chenh l~h 15'!>iilh\«' ~ pha! sinh trong kY va d.enh le<;h tY gil! do danh gi:i lai s6 dU'cic khoim lOve cong nqdili ••••n (!>in I nlim) c6 gkng(>{liIe ~ithOi di~m w6; n~m duq<: ko!t churin vao doanh !hu ~c chi phi tilichinh trong nam tili chinh

C6NGlYco PHA:'\ICAT UJI

93402 f>lWng D Khu(:<}ng nghitp Cit La;, Qu!n 2 TP, HeM

IV Cae ch,nh .,.eh keloli" "I'd",ng

Krulu haodll1,JCIrkh thoo phlf(lTlgphlip du\mg thAng.n.m gian kh~u hao dl/o;1C.wetinllnhu "",u:

• Cong ty 1hco dlii rieng cae khoan thu nhfp, ehi phI lien qUail dtn I\o.iIId9ng lim doanh vi thve hi~n phan b6coo cae ben trong lien d""nh lhe<>hc;Jpdbng lien doanh;

8i ••dlo Iii ~hinh

0>0 nim tai chink ttl th", ngoy 31 lhing 12 n.bn 2010

Khoan diu IU vao cOng 1)' hen d""nh dUVCk~ loin lhw phuong pllap gia g6c Khoim.& gOp hen doanh khOngdi~u chinh lhco thay d6i cila phln "" hil'u cila cong ty trong!<li san Ihuln cila cong 1)' hen doanh 8ao cao K~Iqua ho{ll d9ng kinh doanh cila COng 1)' phan anh khoan Ihu nhap dUVCchia til l<;rinh<4n Ihuin lu5' lrJ cila COng1)' hen doanh phit sinh sau khi gOp v6n lien doanh

Khoan doluhI vao rong ty con, cong ty hen k~1 dlf(1Ck~ loan thro phlMlg phap gta g& l.qi nh~ IlIuAn dlf<,lCcilia hi' cOng ty con, cOOg ty hen k~l phil! sinh sau ngay diu III duq<; ghi nh;ln va Bolo cio K~t qua hof-t d.;.ngkinh dOOllh Cie khoin dUVCcilia khac (ngoaf h,i nhu<in IhuAn) dUI,ICooi hi phin thu h&i cae khoiln diu tu vaduvc gIIi nh~n la khoim giarn 1m gia g6c diu IU

Hi san c6 dinh hUll hinh, tai san c6 dinh '''' hinh dugc ghl nh;in theo gia gbc Trong qua trillh sir d\lng, tli sanc6 dinh hfry hinll, l,b san c6 dinh vo hinh d~ ghi nHn the<.>nguyen gia, hao mim luy k~ vi IOU'Ir; cOn I,f

_Cong ty I~O dlli rieng tili san gOp vbn lien doanh., phAt, vIlli gOp vao tii san dling ki.!m SOliIva cac kho.in cOng

nq chung, cOng IlQ rimg pMl sinh tir ho{ll d(ing lien doanh

Hoat d(ing lim doonh lhco hinh lhlic Ho~t d(ing kinh doanh dbng ki~m soit vii Tii san d6ng ki~m soit duqcCong ty ap dung nguyen lic k~ toan chung nhu vo; cac hoat dOng kinh doanh thOng thulmg khae Trong dO:

BAN T1IUYET MINH BAo cAo TAl cHiNH

ClIO "/1,,, ,iI;ch"," kit ll ••k ngiiy J1"",nK /1 "11,,,1010

_ Co thOi han Ihu hbi v6n duO; I 111mdu"", phan loai Iii liii san ngin han

- Colheri h~n Ihu hbi vbn tren I nlm du<;JCplllin loai l;i tili san d;ii han

b :\guyen tic f;:hi"h~1I va vAn h'" cae kho"",, chi phi di ,:oy

_Co th6-i h~ Ihu hbi h~c dao h", khong qua llhang k.! lir llgay mua khoan dIu tu do du<;JCcoi la "llmTIgdll'<mgtito"

Chi phi dJ \illYduvc ghi nh;in vao ehi phi san x.Jt, kinh doanh trong ky khi phat sinh, trir chi phi d, \illY limquan m,rc ti.!p dJn viee diu 111xay do,mg~c san mil tli san do dang duo;rctinh vao gia tri cila tli sail do (duvc.& hoi) khi c6 dli cae di~u kien quy djnh lrong chuAn mlle KJ loin Viet Nam s6 16 ~Chi phi di vay"

n'>'\IG TY CO PHA.N CAT LV]

'HUll OWng D, Khu c6ng nghi#> CIT Uf, Qo4n 2 TP, HeM

9 Ghl nhfd cae "hoan ph"-, tni thmrns: m~i ~iphai lri khae

vAn diu tll ciLaeM sir bitu duqc ghi oh,n theo sA vAn thlfC gop cua chu s<Jhilu

7 :\llu)'\,n tic Ebi nh~n~' phin b<'ichi phi Ira lrllOT

Bio do 'al <hinhC1Io Illm tii <hiobke, milo:ngOY31tIWIg 12 nlm 2010

cae khoon chi phi thl'C ~ ch"" pMt inh nhung dll<1"=!rich truUc vao chi phi s!m x.Jt, bnh doanh trong ky d~dam bao khi chi phi phat sinh thl'C Ii kItOng gay d.;.t bi~n coo chi phi an xu~t kinh """nh trin co on dim baooguytn tic phil hqp giira doanh thn VB chi phi Khi cac chi phi dii phat sinh, lItu co chtnh I~h vo; sA d.a trich,k~ loan I;;;n hanh gIti bb sung ho~ gIIi giam chi phi 1l.wng ling vo; phAn chenh l;,;ch

Th~ng <IllvAn cJ:,pMo dll'Q"l:ghi n~n theo sb ch('oh l~h km hanl ho~c nh<}h<m gifta g;a thlfC t~ ph.it Moh va

~nh gia c8 phi.fu khi ph!t hanh c8 phi~lIliin diu phlll hanh bb sung ho~c Iii pHt himh c8 phi,fu qu~

10 NS:UYCDtie s:h, Dhfn ,.An ehii.il' biiu

• Co thOi han thanh loon tren I nam duqc phan Iof.i la nq dii ""n

ThiJ thu nhap!toan I,i dll'Q"l:ph"n loai lilllQ"<lili~n

Cae khoBn pMi Ira ngwi oon phili tra n.;.i bQ phili tra kMc khoan vay!<li thai di~m bolo colo ~u:

• Co thOi ban thanh loan duOi I nam dllIYCph.io l~i la nq ngAr h;m

C/r" ••4m llii chin" kll '/rlie ngiiy j1tfllinK /1 ,,4m ]0/0

Viec linb va pMn bb chi phf tni Inn'rc dili him van chI phi san x.dt kinh doanh timg ky~h loon dl1Q\:ein eli'

'"'0 linh clJt, rnue dq timg I",,; chi phi dt ch(>n ph.rong ph3p vii lieu thin; pMn b/, hw Iy. Chi phi trio lruUcdllIYCphan bb diln vao chi phi silOx.Jt kinh doanh theo phl/Ultg phap duimg thing

cae chi phi sau day doi pilat sinh Irong nAm ta, chinll nhl1l1gdlfqC hi'Ch loan van chi phi tra tnro.: dili h;;Ind<iphim bii d1mvan k~( qua1\0<11d(ing kinlldoann Irong nhi~u nam,

_ Cong ell dung ellxu,ll dung cO gill Ifj lem;

• Chi phi.ira ehim Jan tai san c6 dinh phii! sinh m<)lIAn qui lem

Ok cbi phi tr3 Irm'ic ellllien quan d~n chi phi an xui, kinh doanh n1m 131<hinh hitn t;i dUVCghi nh." Ja chiphi tri lrui1c ngin h", va duifC linh van chi phi san xu~t kinll dOIIolI.lroog nAm lai chinh

C8 phi.fu qur lil cJ:,phi.fu do COng ty pMt h3nh va sau d6 mu I,i c8 phi~u quy duqc ghi nh;\n thco gul trj lhl'Ct~ va trioh bay trin B.ing Clin db, ki roan la mQt khoon ghi giam v8n chil s<Jhitu

V8n kh;ic cila eM s<Jbiiu dll'Q"l:ghi the<>gla trj elm I,i gIlt gia tri hvp ly eila cae tili san rna doanh ngh;~p <tll<)<cae t8 chllc, ca nhan khac ~og bi,fu sau khi trir (.) cae khoan th.J pMi nOP (~u 00) lien quan d~n cae tili sanduQC t~ng bi.fu oay va khOng bb sung ~6n kinh d""nh til"kit qua boat d.;.ng kinh doanh

el.tire pMi Ira coo cae e8 dOng dll'Q"l:ghi nh;\n la khoan pMi tra trong Bilng can d6i k.f toan cila Coog ty saukhi cO thOng bao chi cJ:,tllc CUBII.;.i dAng Quan trj eong ty

93402 IM'mg D Khu cOOg ngllifpClt La; Qu!n 2 TP IlCM

• Xac dinh duqc chi phi phat sinh cho giao dich va chi phi d~ hoiln thilnh gial) dich cungcAp djch V\Id6

Oa••do ,ill chinh Cho n!rn tili <hiM kfl (hokngOy]1 thang 12 nim 2010

_ Co khiI nAng thn duqc I'li ich kinh I~ lil giao djch do;

- IJoanh Ihu dUVCxac dinh luemg dbi chk chin

Phin IOn nii m '" lqi icll gin li~n '-0; quytn sO hiiu san pru\m h~c hang 00a dil dlf<;JCchuytn giao chongum muo;

COOl!ly khong cOn "fun gill' quyin qui" ly hang 00a "hu ngum si:J hihl himg 00a !K$: quy~n kibn soat

himg hOa;

• Doanh thu d\fQ'Cxae djnh lo.rcmgdbi chac chin;

• COng ty <.U thu du<;<ch~c st Ihu du<;<cIi'i ich kinh I~ Iii giao dich ban hang:

• Xae dinh duqc \:hi phi lien quan d~n giao dich ban himg

• IJoanh!hu duo;>cxac dinh t\lUllg db; chic chin;

• Co khiI nAng Ihu duqc li'i ich kinh I~ lil giao dich cung dip dich v~ dO;

• Xk dinh dUVCph~n cOng ,'i~ dl hoim !haM van ngay lip Bang can d6; k~ loan;

Doanh thu \:ung dip di\:h 'V duqc gIIi n~n khi k~t qui! \:ua giao dich do duqc xae dinh "*ci<:h dang lin c~y.TTl/lmg I><;>pvi~ clllg dp dich 'V hen quan d~n nhi~u ky thi doanh!hu d\ll1C ghi nh\in trong ky the<>ki!t quapiJin cOng vi~ d~ hOOnlru.nh van ngay lap Bang Clin dbi k~ loon cua leYd6, Ki!t quil eM giao dich clllg dipdich v~ dUVCxlie djnh khi Iho m~n cae di~u ki~n <;,au:

L(ti nh~ Sllu thu~ ChlfBphiin pMi Ii s&lqi nhlifn Iii cae hoat dQng cna doanh nghi~p sau khi trir H cae khoandl~U chinh do ap dung h6i 16 thay dbi <hinh stich k~ loon va "itu chinh h6i t6 sai sOt tIVOli ytu ella cae n1m

trucrc.

BAN THUYET MINH BAo cAo TAl CHiNH

Ch" ,,,1m Iii;"Ioh,1IAi'lll ••c IIg,;,' J/ thang I] nil" ]010

11 ,'\jgu,tD lAc ~II phU'Ullg phap ghi nhf" doanh tho

Chen" I~h tY gi<lh6i dOlii philO anh llin himg can d6i k~ loan hi chenh l~h tY gia h6i doa; pMt sinll ~ dimhgia l~icu6i kyeua cae khOlin lOveco g& ngO{lit~"la h<>;ltd6ng dolu lU xayd\f1lgccr ban

»",,,,11 'huban hung

Doanh thu phat ,mh tis li~n lili, t;~n biln '1uy6J, 1'6 tlie, 1<,IiMufn du<,1Cchia vii cae khoiln doanh!hu ho<it d.;.ngtai chinh khac duqc gIIi nhan khi Iho man d6ng thOi hai(2) di<luki~n sau,

piJi" cOng vi~c clllg dip djch VIIdl iloilO lhilnh duo;>cxac djnh Iheo phuong philp danh gia coog vi~ hoilnlhanh

c6~iG TV CO pHAN CAT U)I

93402 flu",,! D Khu COOl:nghi~p('AtLa; QI$ 2 TP HeM

IS Cae Dguyin l,icvi plll7<l'IIgph'p k~loan khac: khiJngco

14 C'c nghifp VIId" philng rlli ro hAi doai: kMng co

BOGdo till rhioh 12nllt12010 Cbo film llIi <hinh ~.!l thile n

2 TI', HeM

BAN THUYET MINH BAo cAo TAl CHiNII

Clio ""m liii c/oi"h llr II"ie ••gay 31tilling 111141/01 1010

Chi phi th.J thu ~p d()allh nghi~p hOOnl,i d\ZQC;lac djnh trrn coJslJ s1Jchenh l~ch q,m th6i dlfQCkhAu trir, s1Jchenh l~h t~m thOi chiu thu~ vi Ihu~ suAt th.J TNDN

13 Nguyen lie vii phoro'llgphap IIbl ohin chi pili thui Ihu nhip doanh nghifp bit" hhl!, chi pM tbu~ tlluohil' d ••••nh nghitp IInAn 1,1

ChI phi tllu'! thu nhW doanh ngiliep hlcDhanh dl/<;1\:~licdinh Ire" 00 W thu n~p chju thu~ viithu~ suit th.JTNDN Irong nlim hi~n hanh

12 NlIuyen tic v, I'hU'01\I: phap gill ohin chi phitlil chinh

Cae kt>o<inchi phi duqc gili ohijn vao chi phi tii <hinh 86m:

_Chi phi hoac clie kho8n l6litn quan d!n cae hof.t dQllg d~u lit tiichinh;

_Chi phi cho yay va di Yay vbn;

_Cae khoan 16 do thay d6i tY gia hAi doai eua de nghi~p VIIphil sinh lien quandin ngOfi *

_DIl phimg giam gioi dAu tu chimg khoan

Cae khoan uen do.rqc gil; nl$J thoo tAng sh phat sinh lrong ky,kllOng hli trir vm doanh Illu 110ftdOns t:;\i chinh

C6 tire, lqi ohuin dl/(YCchia <1U'Q<:gil; liMn khi Omg ty dtl"" qu~n ohijn c6 tire h<$: dUQ'Cqu~n "hijll lqinh~n til vie<:gOpvbn.