BCTC hop nhat quy 2.2014 (truoc kiem toan)

tidn chi kh6c cho hoat dOng kinh doanh IL Luu chuydn tiiln tir ho4t tlQng tliu tu 22 2.. Linh vqc kinh doanh Sin xuit, thuong mai vd dich vu... K6t qui hoat tl6ng kinh doanh cria C6ng ty

cONG TY cO PHAN 616 rnrr

s6 tesn pn5 uintr Khai, P.Minh Khai, Q.Hai Bn Tnmg TP.Hi NOi

MUC LUC

Bang can diii k(5 torin hgp nh6t

86o c6o kiSt qui hopt tlQng kinh doanh hqp nh6t

86o c6o luu chuy6n tiAn tQ hqp nhSt

Ban thuy6t minh B6o c6o tii chinh hgp nh6t

1-23

4

5-19

(

cONG rY cO PHAN O rO rMr

Si' tOln pn5 uintr Khai, P.Minh Khai, Q.Hai Bd Trung, Tp.HdN6i

150 V Tii siin ngln h4n khdc

151 1 Chi phi tr6 tru6c ngin h4n

152 2 Thui5 GTGT du'qc kh6u trir

154 3 Thui5 vd c6c khoin kh6c phii thu Nhe nu6c V.5

210 I Cdc khoin phiii thu dii h4n

221 l Tdi sin c6 dinh hou hinh

227 3 Tdi sin c5 dinh v6 hinh

228 - Ngry€n gid

230 4 Chi phi xdy dung co bin dd dang

240 III B6t dong siin tliu tu

261 1 Chi phi trA trudc dii h4n

9 ,1 60 ,7 6t ,390

16,000,000,000

20,545,497,00020.54s,497,000

30,63s,936,403

3,392,578,5125,238,371,354

2,849,213,818

6,689,855,441 231,130,013,115

0

195,520,388,668 49,384,154,588 169,641,368,271 (120,257,2.13,683)

1I0 I Tidn vi cfc khoin tuong dudng tian V.l

lll l Tidn

120 II Crc khoin diu tu tii chinh ngin h4n y.2

130 III Cdc khoin phii thu

132 2 Trd tru6c cho ngu'di b6n

17,435,000,000

31,709,913,66926,574,436,8613,861,089,5795,258,t 40,799 (3,983.753"570) 479,901,,s38,324 479,901,538,324

36,864,452,608

I ,304 ,5 41 ,577 20,496,528,206

7,005,582,9558,057,799,870228,659,328,552

0 193,781,839,776

48,464,460,07 6

{123.247 ,765,605)21,683,250

158,939,000 (r 37,2s-5,750)

cONG rY cO PHAx 0 r0 rnar

s6 tele pn6 Minh Khai, P.Minh Khai, Q.Hai Be rrung, TP.HaN6i

314 4 Thuii vd c6c khoin ph6i nQpNhdnu6c V.13

316 6 Chi phi phii trd V.l4

319 s Ciic khodr phrii trd pltdi ndp ngin h4n khric V 15

330 II Nq dii h?n

334 4 Vay vA no ddi h4n V.l6

400 B Ngudn v6n chii s6 htu (400=410+430)

410 I Ngudn v6n chi stl hfru Y.l1

4II t V6ndiutu cdachusohrlu

4t4 4 C6 phiiiu qu! (*)

500 C Lqi ich cria c5 tl6ng thi6u sii

I ,304 ,847 ,09074,248,000

322,,953,135,792 322,953,135,792 308,391,170,000 956,560,833 483,226,387

(8,680,989,647)

1,213,098,006 537,543,481 20,052,526,732

0

13,713,921,710

196,747,500,641 186,358,005,551 90,818,400,150

62,418,371 ,245

10,248,258,825 8,027,810,090

1 ,7 65 ,227 ,321 3,097 ,714,8409,945.492,t4636,730,934

10,389,495,090 7,610,400,000

2,749,847,09029,248,000

318,7 49,789,487

318,7 49,789,487 284,502,360,000 24,845,370,833 483,226,387 (8,680,989,647) 806,390,333 130,835,807 16,662,595,174

0 14,151,925,,249

a- t-

t-

t F F

.{

i-at o.

\j d

o

E

A O

E

5.o z6 al (\ N N -lN \o r-

cONG rY c0 PHAx 0 rO rur 860 cio tii chinh hqp nhit

I Luu chuy6n tiiln tir ho4t tlQng kinh doanh

0l l Tidn thu tt b6n hing, cung c5p dich w vd doanh thu kh6c

uz 2 Ti6n chi trd cho nguoi cung c6p hdng hoa vd dlch vq

04 4 Tian chi tra lfi vay

05 s ri6n chi nop thu6lhu nhap doanh nghi€p

07 Z tidn chi kh6c cho hoat dOng kinh doanh

IL Luu chuydn tiiln tir ho4t tlQng tliu tu

22 2 Tidn thu tt thanh lj, nhugng brin TSCE vd c5c TSDH khSc

23 3 tidn chi cho vay, mua c6c c6ng cr; ng cria tlon vi kh6c

24 4 Tidn thu hdi cho vay, biin lai c6c c6ng cu no cria dcrn vi kh6c

ls 5 Ti6n chi d6u tu g6p v6n vdo don vi khdc

26 6 tidn ttru trdi dAu tu g6p v6n vdo don vi kh6c

j0 Lru chuydn tidn thadn t hogt tlQng ddu tr

III Luu chuy6n tidn tir holt ilQng tii chinh

3l I Tidn thu ti, ph6t hdnh c6 phi6u nhdn viin g6p cta chu sd hiiu

?,

JJ 3 Ti6n vay ngdn hgn, dai h4n nhqn dugc

501 ,421 ,094 ,703

(21"68s,902,289)(r.995,217.906)

0 0 1,468,819,943

3,700,493,210

27 1 ,353 ,7 57 ,400(128,863,322,754)

(t0,646,799,177)

(10,698,295,563)(414,842,292)7,696,628,130(18,644,432,6s6)

50 Luu chuy6n tidn thuAn trong k, 31,978,070,511

6l Anh hu6ng cia thay d6i tigieh6i dodi quy d6i ngoqi tQ 24,880

7 ndm 2014

Bti VEn Htu

Eiro Ti6n Thirnh

cdNG ry c6 pnAN 616 rnar

;g-_le_2Pp|19_Y3l5l*i, P.Minh Khai, Q.Hai Bd rruns, rp.Hd NOi .

BAN THUyfT MrNH BAo cAo rAr cniN[{ Hop NHAr

.fir ngiy 01 thing 0I nIm 2014 tl6n ngiy 30 rh6ng 06 nim ZOta

I DAC DIIM HoAT DQNG CUA DoANH NGHIEP

01 Hinh thric s& hfru v5n

Ld C6ng ty c6 phAn.

02 Linh vqc kinh doanh

Sin xuit, thuong mai vd dich vu

03 Nginh nghd kinh doanh

Hoat tlQng chinh cria C6ng gz trong kj,k6 toin tu ngiy 0l th6ng 0l ndm 2013 tliin ngiy 30 th6ng 06

ndm20l4lA sAn xuAt, l6p n{p xe 6 t6 cic loai

- Sin xu6t vA cung fng vet tu thi5t bi co khi giao th6ng v{n tii;

- Gia c6ng, phuc hdi, kinh doanh vft tu, phu tung, phuong ti6n thiiit bi co khi, giao th6ng vfln tii;

D4i I1i, kinh doanh vAt tu, thi6t bi phu tirng, vet lieu xey dung vi dich vu vin tii hdng h6a;

Dai l1i xlng ddu, nhi6n liQu;

X6y dung c6ng lrinh giao th6ng:

Sin xu6t, mua biin, liip r6p, sria ch0a, bio hdnh c6c loai xe hai b6nh gin m6y;

nghi€p, ph6 thai c6ng nghiQp;

Mua b6n, ph6n lopi, d6ng g6i, v{n chuyiSn, ti6u thu c6c sin ph6m blng kim loai, g5;

s

)

cdNG rY cO Pn.i.N 6rd rmr

sii tooa pn5 uinh Khai, p.Minh Hai Bi T TP.HN N6i

C6ng ty-C6 phnn Dich vu 56 7 Lu'ong Y6n,

thanh ph6 Hd N6i

C6ng ty C6 phdnco khi t6 dan ph5 fien

xAy dung vi tu vAn 30-4 Trung, thi ti5n Triu

auj,, huy6n Gia LAm,thenh ph6 Hd N6i

54.17Yo 54.170/o 54,t70/o

1sl2006/eD-BTC ngiy 20 thlng 3 nim 2006, Th6ng tu s6 zqqlzooslrr-src ngdy 3l th6ng 12 nlm 2009 cira

b6 sung, huong d5n thuc hi6n kdm theo

to6n doanh nghidp Vi6t Nam hi6n hinh

Hinh thri'c k5 toin 6p agng

C6ng ty 6p dung hinh th(rc ki5 to6n trdn miy vi tinh

cAc cniNn sAcH Kf, roAN Ap DUNG

Co sO l{p brio c6o tii chinh hqp nh6t

Cdng ty con

C6ng ty con li tlon vi chiu sq kiilm so6t cia c6ng ty me SU kii:m so6t tdn tai khi c6ng ry mq c6 khi

rv.

01

cONG rY c6 pnAn 610 rmr

quy6t tidm ndng hi6n tlang c6 hi6u lqc hay s€ rluo

" "nuy6, a6l.

K6t qui hoat tl6ng kinh doanh cria C6ng ty con sE ilugc ilu'a vAo b6o ciio tdi chinh hop nh6t kii tr:r

ngdy mua, ld ngiy c6ng ty me thuc sy nim quydn kiiim so5t c6ng ty con K6t qun hoat tl6ng kinh

doanh cta c6ng f, con b! thanh lj du.c dua vdo B6o ciio ki5t qui hoat il6ng kinh doanh hqp nh6t

nQi bQ, c6c khoin lii n6i b6 chua thuc hi6n phSt sinh tir c6c giao dich niy rlugc loai trir khi l6p b6o

d6i d6 dnng thdnh tidn vi kh6ng c6 nhidu rii ro trong chuy6n a6l irranr, tldn t<-6 tri ngdy mia khoin

diu tu d6

C6c nghi6p vu kinh ti5 ph6t sinh bing ngo4i t6 tlu<rc quy tl6i ra tl6ng ViQt Nam theo t'i gi6 thuc ti5 tai

mua vio cfia Ngan hdng thuong mai noi doanh nghiQp md tdi kho6n c6ng b5 tai thdi rliiSm l{p 86o

c6o tdi chfnh ho.p nh6t

gi6 g6c thi phii tinh-theo gi6 tri rhuin c6 th€ thuc hi6n ilugc Gi6 g6c hdng t6n kho bao g6m chi phi

mua, chi phi ch6 bi6n vi c6c chi phf li6n quan truc tii5p kh6c phii sinh tlri c6 duoc hdng tdn kho 6

Hdng t6n kho duo7c h4ch to6n theo phuong ph6p k6 khai thu.crng xuy6n

NgayAn ic ghi nhQn TSCD hfru hinh, TSCE v6 hinh

trj cdn l4i

Tdi sAn c<5 dinh duo,c kh6u hao theo phuong phrip tlu.dng thing dya tr6n thoi gian hfu dyng u6c

ngiy l0 thring 6 ndm 2013 cta 86 Tdi chfnh, cu th6 nhu sau:

(

c6Nc ry c6 pnAN 616 rlrr

- May m6c, thi6t bi

- Phuong ti6n vAn tii, truydn din

ll "tu'ong du'ong tidn";

h?n.

Dq phdng giim gi6 rlAu tu chftng kho6n du.c ldp vdo thdi di6m cu6i kj, ld s5 ch6nh l6ch gita gi6

cia tdi sin tl6 (tlucr c v6n hoi) khi c6 drl c6c ttidu ki6n quy tiinh trong Chuin muc k6 to6n Viqt Nam

08 Lgi th6 thuong mli

ting (niiu c5) cria b6n bi mua Loi thti thu'ong mai tfu<r c phAn b6 d6n vio chi phi sen xuit kinh doanh

theo phuong ph6p du'6ng thing, thdi gian phdn b6 kh6ng qu6 10 nam.

- Gie tri cdn lai cria c6ng cu, dung cu tl6 xu6t ding, chd ph6n b6;

doanh cua nhi€u ni€n d0 kC toen

Khoin chi phi thqc til chua ph6t sinh nhung duoc trich tru6c vdo chi phi sin xuit, kinh doanh trong

co sd dirn bio nguy6n tic phi ho p gioa doanh thu vi chi phi Khi cec chi phi d6 ph6t sinh, n6u c6

J

9,

( (

\

dt

\

cONc rY co pnAN 6rd rmr

ch6nh l6ch v6i s5 da trich, kri torin tir5n hdnh ghi b6 sung hof,c ghi gi6m chi phi tu.ong ring v6i phAn

chdnh l6ch

Thqng du vtin c6 phin duo c ghi nhAn theo si5 ch6nh l€ch lon hon/ hodc nho hon sita si6 thuc ri;

Viin khic cia cht sd htu tluo c ghi theo giri tri cdn lai giua gin tri hqp l! cin chc tii san mi doanh

nghidp rlugc c6c t6 chLlc, cri nh6n kh6c t{ng, biilu sau [rri tri r-l

"a" ir,6an tlru6 prrairop 1re,

"oj

ho-p rhdt

"a, ;lrJ ,J

hIu

Doanh thu brin hdng

Doanh thu b6n hdng duo-c ghi nh{n khi ddng thdi th6a mdn c6c diAu ki6n sau:

giao cho nguoi mua;

-

9_qng ff kh6ng cdn nirrr git quy,5n quin lli hdng h6a nhu ngudi s6 htlu hdng h5a ho{c quy6n

- Doanh thu du-o c x6c ilinh tuong d6i chic chin;

- C6ng ty il6 thu tluoc ho6c s6 thu duryc loi ich kinh tii tir giao dich b6n hing;

Doanh thu bin hdng dugc x6c dinh theo gi6 tri h-o p l.! cisa circ khoin tidn dE thu ho6c s6 thu tlu c

Doanh thu cung cdp clich vu duoc gh-i nhrin khi k6t qui cta giao dich tl6 tluryc x6c tlinh mQr crlch

K6t qui cta giao dich cung cip dich vu tlu'o c x6c tlinh khi thoa men t6t cd c6c didu ki6n sau:

- Doanh thu tiurlc xic rlinh tuong di5i chic chin;

Doanh thu ph6t sinh tir tidn lni, ti6n b6n quyen, c6 tric, loi nhuAn duoc chia vd ciic khoin doanh thu

hoat tl6ng tii chinh kh6c dugc ghi nhAn khi th6a min d6ng thdi hai (02) diAu ki6n sau:

- Doanh tlru duo c x6c tlinh tuong d6i ch6c chin

cONG rY cO pnAN 616 rnrr

c6c khoin tr6n ttuo c ghi nhdn theo t6ng si5 ph6t sinh trong kj,, kh6ng bn trir v6i doanh thu ho4t

tl6ng tii chinh

Chi pJri thu6 thu nh4p doanh nghi€p hi6n hinh du<r c x6c dinh tr6n c<y sd thu nh{p chiu thuii vi thutl

I i!

cONG rY cO PHAx 6 rO rur 86o c6o tii chinh trqp nh6t

s6 1998 ph5 Minh Khai, P.Minh Khai, Hai Bd T TP.HeN0i 2 ndm2014

v rHONG rrN 86 suNc cAc KHoAN MUC rRiNH BAy rRtN BANG cAN DOr Kf, roAN

c0ng

2 Cdc khoin tliu tu tii chinh ngin h4n

.Eiu tu ngin h4n

- Tidn grii c6 kj h4n 12 th6ng tai Ngan hdng TMCP D6u tu vd

Ph6t triiin Vi€t Nam

- DAu tu ngin h4n kh6c (*)

0u0tD0t4

\TNI)

cia NgAn hing Ndng nghi€p vd Phrit tri€n ndng th6n Viet Nam tai tung rhdi di6m cdng l%olndm

3 C6c khoin phrii thu kh6c

bao nrem xa ngr bao nrem y te

Du thu 15i ti6n grli c6 kj h4n

Nhd m6y Co khi 120

Thi€n Trudng An

cOng

4 Hirng tdn kho

Nguy6n liQu, vdt liOu

30t06t2014

\t{D

0!0tn0t4

VND70,625,626

396,127,769

500,000,000

415,030,834

1,626,3s6,s702,250,000,000

33,237 ,03574,538,341,532

61,485,715,198

137 ,57 5 ,5 57 ,287 119,446,816,893

8,s4s,000

31,062,448,427

26,499,496

50,8s8,815,616 22,294,420,205 7,634,266,739

98,741,2t4,24s

cONG TY cO PHAN 6 16 rnar

s6 tosn pni5 vlintr Khai, p.Minh Khai,

5 Thu6 vir c6c khoin phii thu Nhi nu6c

6 Tii sin ng6n h4n khic

I ar san threu cho xu ly

c0ng

7 , Tii siin c5 dinh httu hinh

Xem chi tii5t t?i Phu luc s6 0t

Quydn srtdqng d6t

B6o c6o tii chinh ngp nh6t

30t06t2014

VND

0u0t/2014VND17,006,000

0 0 0 0 0 0

0

0

0 0 0 0

0

0 0

0 0

0 158,939,000

0

0

61,599,250 5,656,500 5,656,500

0 0

0

0 0

0

137,255,750 70,000,000

Sii eiu nam

sii cu5i trY

0

0 12

27,339,750

21,683,250

27,339,750

21,683,250

cdNG rY cO PHAN O r0 rur Brio c6o tii chinh hqp nhit

Brin thuy6t minh 86o c6o tiri chinh hqp theo)

DU 6n md r0ng diu tu Nhi m6y l6p r6p xe O td thuong hi6u toan cAu

gi6 thi truimg

679,000

394,530500,000,000

Buu tliQn (POT)

+ C6 phiiiu NgAn hdng TMCP Sii

Gdn Thuong tin (STB)

cOng

I q

(633,130)

oltou2ol4

VNDGi6 tri cdn l4i cta CCDC tlang st dung chd ph6n b6

Chi phi san l6p den bi, giai ph6ng mat bang

Chi phi sia chta ldn chd phdn b6

c0ng

12 Vay vir nq ngin h4n

Vay tldi hgn itin hgn tr,fi

| ,039 ,922,s87 17_,872,n51rc_

30106D014VND

17,7 43,215,5840U0U2014VND88,140,721,891

87,928,621,89138,715,0i2,262

88,140,721,891 90,818,400,150

cONG rY cO PHAN 0 T0 rMr B6o c6o tiri chinh hqp nh6t

13 Thu6 vi cic khoin ph6i nQp Nhir nu0c

- t nue i xual ,< ^ nnap 1Knau

Tidn diQn thring 4+ 5+612014

Chi phi tidn dn ca thing 612014

Chi phi vdn chuy6n

Dg chi ldi vay

Chi6t kh6u thanh toen

Chi phi kh6c

cOng

C0ng

Vay ddi h4n Trong d6:

c0ng

17 Ngudn viin cht s& hiru

u Bing itdi cnidu biin ilQng viSn chtt sd hftu

xem chi ti6t tai Phu luc s6 02

b Chi tiit vdn ddu tu crta chit sdr hitu

0

5 ,41 1 ,033 ,459

317,414,337

3,493,s61,s4735,7t3,736

2,953,476,288

0

1,168,421,370

329,202,6703,540,996,026

368,997,264 150,000,000

472,028,348

690,952,265 461,615,000 44,000,000

0

0 0

! /*

r,304,847,0901,304,847,090

630,000,000 630,000,000

0u0tn0r4

VNI)

l4

cONG rY c6 PHAn 6 rd rnrr B6o c6o thi chinh trq? nh6t

s6 t qqe oh6 N4inh P.Minh Khai, Q.Hai Bn T TP.Hd N0i

BAn thuyGt minh Bdo cro tii chfnh hgp theo)

c Ctic giao dlch vi vdn vd,i ctic chtfi sA hi?u vd phAn phdi cd tftc

- V5n cliu tu crira cht sO htu

- 56 luqng c6 phi6u dang luu hinh

+ Cii phidu uu ddi

^i, ^ ,.i

+ Lo pltleu pho lhong

* MQnh gi6 c6 phi6u dang luu hdnh (d6ng/c6 ph6n):

1 Doanh thu bin hing vir cung c6p dlch vg

Doanh thu b6n hdng h6a

3 Doanh thu thuin vil brin hing vi cung clip dlch vg

c0ng

4 Gi6 viSn hhng bin

284,s02,360,00023,888,810,000

28,4 50,2 36

28,040,53628,040,536

409,700 409,700 10,000

445,952,013,734

212,602.999.917 20401935165

c6Nc rY cO PHAN 6 rO rMr 86o c6o tiri chinh hgp nh61Sii tSSe ph6 Minh Khai, P.Minh Khai, .Hai Bd TP.HE N

5 Doanh thu ho?t alQng tii chinh

Lar tren gul, tren cho vay

C6 tirc, lgi nhuAn sau thuii dugc chia

c0ng

Chi phi l6i vay

Chiiit kh6u tharh torin, ldi b6n hdng tri chdm

Chi phi hoat <l6ng tliu tu chfng kho6n

Chi phi tdi chinh kh6c

c0ng

Chi phi thu6 Thu nhflp doanh nghiQp hiCn henh tinh tren thu nhap

thud su6tZZY,

l,(,r .:rch cua co dons threlr so

Lgi nhu{n sau thu€ cria c6 d6ng cria c6ng ty mg

Lqi nhufn phAn b6 cho c5 tl6ng sfi htu cii phiilu pu6 tndng

C6 phiilu ph6 thdng tAng binh quan trong ky

C6 phii5u ph6 thdng giim binh qudn trong k!

Chi phi nguyen lieu, va1 lieu

Chi phi nh6n c6ng

Chi phi kh6u hao tdi san c6 dinh

Chi phi dlch vp rnua ngodi

NAm 2014'VND

NAm 2013

VND12,244,077

13,184,650 25,000,000

8,458,759

0 0ry92f4{2t _122U8e45.NEm 2014

VND

VND

I,590,196,6s63,184,160,000

0 1,622,356,491 (r s9,600)

735,139,965

t9,t91,051,944t9 ,191,,0s1,944

28,040,536

2,388,881

0 30,429,417

(9,908,253,37s)

674,420,702

(10 ,s82.67 4.077)

(10,582,61 1,077)28,040,s36

23 ,847 ,499 ,8362,996,208,42224.734,891,382

cOng 16 506,7 65,947,128 235,951,916,944

cONG rY cO PHAN 6 16 rlrr 86o crio tii chinh hgp nh6t

sii tsse phii Minh Khai p.Minh Khai, .Hai Bd T TP.HE N 2 ndm 2014

l0 Crlc th6ng tin khic

K6t qui kinh doanh Quj 1/2014 cria C6ng ty c6 biiin rlQng so v6i k5t qu6 kinh doanh Quf l/2013, cg thd nhu

sau:

Su bii5n dQng cria lgi nhu{n sau thu6 ctri y6u xudt phat u nhtng nguy6n nh6n chinh sau:

thuc hiQn mQt s5 chuong trinh khuy6n m4i, quang c6o, tiiip thi nhim thric tliy doanh thu briLn hang, nhLmg s6

ldng luyel d6i cda Cp brin hang vin nh6 hon Loi nhu6n gdp chting to cdc chuong trinh khuy6n mai qudng

c6o c6 hiQu qu6 ti5t.

Diro Ti6n Thinh

@ re6t

c6' 6

Chi phi b6n hdng 14,461,222,5s5 13,7 58.234,826 702,98'1,',|29 s.|%

Chi phi quin lf doanh nghiQp 16,582,961,642 12,418.010,523 4,t64,891 ,'120

2,126,581.522

33.54%

Lgi nhud-n khdc I,916,865.092 (209.722.430)

Lcri nhuAn sau thu6 thu nhdn DN t9,926,191 ,909 (9"908.2J3,.r75) 29,834,445.284