AASGN
t
c0Nc rY cO PuAN oAu rrr aIPHANAM
nAo cAo r.tt cttiNtt nqr NruAr
ndm 2013
cho k)'kd rcdn t*ngay 0t thdng 01
sodt xdt
d\n ngay 30 thdng 6 ndm 2013 dA drqc
I
c6nc w
iIAII VlEr
TNHH DICH vU
ruvAn rAl
cHiNH
xHrolx
vA rcEu roAN NAM uEr
SERVICES CO., LTD' (AASCN)
AUDITING AND ACCOUNTING FINANCIAL CONSULTING
(84 8) 3910 4880
B6ng cfln A5i
'
H
to4n
7
-42
, 7 -10
hry nh6t
B6o c6o k6t qui ho6t d$ne kinh doulh hqp nh6t
86o c6o luu chuy6n tidn
tQ
hqp
nhft' ll,
(.
Bin thuy6t minh 86o c6o tdi chinh hqp nh6t
CO phan DAu tu Alphanam theo Gi6y chrmg rifrfln ildng lcj kinh doanh s5 OgOOtgtO60 thay O6i mn thtr 12
ngdy 10 thSng 8 ndm 2012. Trong qui trin\ hopt
mua bdn cilc loai hing h6a;
Bu6n b6n tu liQu sin xu6t lchri ytiu ld hdng v4t liQu x6y
Thi c6ng xdy lhp
cfuc
c6ng trinh
dAt t?i
Khu c6ng nghiQp ptr6 NOi A, xd Tnmg Tr'6c, huyQn Ven Lam, tinh Hmg YOn.
'fr
)Hl I
NG
;HV
)H(r\
irrtt
NA
g
^\-
cONc
t-
ry
cO pnAN oAu
tIaLprrANAM
Khu C6ng nghiQp ptrO NOi A, xi Tnmg Tric, huyQn VAn Lam, tinh Hrmg Y6n
B6o c6o cria Ban T6ng Gi6m tliic (ti6p theo)
ndy khOng tlu-o.c thlrc hipn trong k! ki5 toan tir ngdy 01 th6ng 0l ndm 2013 d}n ngiy 30 th6ng 6 ndm
20t3"
Ngodi
sU kiQn n6u
tr6n, Ban T6ng GiSm tltic C6ng ty kheng dinh khdng c6
sU
kiqn ndo kh6c ph6t sinh sau
ngiy 30 th6ng 6 ndm 2013 cho d6n thdi
Biri Ilodrng TuAn
cOxc rv cO pnAx oAu rrI^q.r,prrANAM
Khu C6ng nghiQp ptrO NOi A, xd Tnmg Tric, huyQn V[n Ldm, tinh Htmg YGn
86o c6o cfia Ban
Gi6m tl6c (ti6p theo)
pHt Duypr BAo cAo TAI CH|IIH HgP NIIAr cirA HQI DflNG QUAN TRI
hT tri,
Chring tO
th6ng
thuc harp
30
Phin Edu
Y6u tinh
Alp
luu
ZOt
Nam hiQn hanh
vi
A.
rAr
sAN NcAN rrAN
100
I.
l.
Tidn
vi
khoin tuong tluong tidn
110
.;.
2.
C6c khoin tucrng duong ti€n
II.
Cic khof,n tIAu tu tdi chinh ngin hlin
120
8.100.000.000
14.065.740.000
72.497.047.878
129
72.461.620.144
72.464.407.344
(2.787.200)
130
412.571.971.601
569.030.227.866
131
374.952.529.193
86.240.183.184
534.547.057.579
v.02
t32
22.562.846.637
54.165.871.465
772.450.803
387.8s8.2ss
6.547.58t.277
4.464.833.806
t3.7t6.643.373
37.960.ss4.913
36.2t6.796.504
6.
ry.
1.
1.
2.
J.
t4t
v.04
Bf,ng cdn A6i f6 toan
ngp rh6t (ti6p theo)
Don vi tinh:
I
STI
MA
TAI SAI\
so
B.
rAr
I.
Cdc khoin phii thu diri h4n
Phii thu ddi han cria kh6ch hang
Vdn kinh doanh 6 tlon vi tr.uc thuQc
Phii thu ddi han nQi bQ
t
Phii thu ddi hpn kh6c
Dy phdng phii thu ddi han kh6 ddi (*)t
1.
102.066.68t.324
tt7.779.519.274
218.822.956.895
241.524.985.736
16.7s6.27s.s71)
(123.745.466.462)
3.392.501.413
3.72t.629.583
4.798.ss4.322
(1.406.0s2.909)
4.798.554.322
(1.076.924.739)
149.939.643.656
t50.026.412.785
228
150.557.461.504
9.204.704.414
(*)
tliu tu tiri chinh ddi
242
h4n
250
1.
DAu tu vdo c6ng ty con
251
Diu tu vdo c6ng ty li6n k6t, [Cn doanh
D6u tu ddi hpn khSc
Dg phdng gi6m gi6 dAu tu tdi chfnh
dni han (*)
2s2
4"
v.
Tdri sfln
C6c khoin
291.844.137.387
v.06
225
[r. nft aqng sin tliu tu
Nguy6n gi6
2r8
219
224
- Gid tri hao mdn lily kii A)
Tdi sin cO Ainn v6 hinh
- NgyAn gid
- Gid tri hao mdn t ry nA el
Chi phi xAy dpg co b6n d& dang
1.
213
223
gid
gid
- Gid tri hao mdn tAy kii
2.
r. , .
^^ cuor Ky
Do
1.950.694.517.848 2.0s1.657.369.786
200
I ar san co Ornh
Tdi sin .5 Ainn hftu hinh
- NguyAn
Thuy6t
minh
WD
258
v.1l
v.t2
259
18.46t.526.994
20.641.t63.986
620.453.360
601.253.360
1.449.020.890.687
1.532.093.519.557
3.095.927.637.90s
3.483.538.324.430
262
268
269
270
v.15
.6)
Blt
\
WD
tliu nlm
NqPHAI TRA
300
1.055.924.872.019
1.325.895.619.273
Ng ngin h4n
Vay vd ng ngin han
Phei tre ngudi b6n
'';.
Ngudi mua tr6 tiAn trudc
Thui5 vd c6c khoin phni nQp Nhd nu(c,
Phii tri ngudi lao
ThuG thu nhflp ho6n lAi phni trf,
33s
v.2r
t7.498.946.193_
18.026.488.786
Dg phdng trq c6p mtit vipc lem
Dg phdng phni tri ddi hpn
Doanh thu chua thyc hiQn
336
337
338
t6.928.592.224
t3.922.319.882
v6N cnO soHUU
400
1.870.s93.53s.053
1.974.163.296.630
316
Phei tre nOi b0
317
Phei tre theo tii5n dQ k6 hopch hqp
318
298.624.s99.235
d6ng x6y dyng
9"
10.
11.
ta, phai nQp ngin
Dp phdng phii tri ngin h4n
Qu! khen thudng, phric lqi
C5c khoan phai
han khac
Ng
B"
vi qui khic
4t7
4.649.s96.13r
4.649.596.131
418
435.087.979
435.087.979
419
5.9t4.670.t42
(r39.40s .7 69 .r99)
5.914.670.142
(3s.836.007 .622)
439
169.409.230.833
183.479.408.527
440
3.095.927.637.905
J.
Hing h6a nhfn brin h0, nhan ky gti, kf cugc
Nq kh6
IG:
tvt
(h
4l
t0
cONc
ry c6 pnAx oAu rrl ALPHANAM
Khu C6ng nghiQp ptrO N5i A, xd Tnmg Tric, huyQn Vdn Ldm, tinh Hrmg Y6n
rnr
Lgi nhufn
dich vp
6.
Doanh thu ho4t dQng tdi chinh
2t
VI.05
7.
Chi phi tdi chinh
22
VI.O6
23
8.
Trongd6: Chiphildivay
Chi phi b6n hdng
Chi phf quin lj doanh nghiQp
9"
10"
Lgi nhufn thuAn tir ho4t ilQng kinh
24.973.673.947
24.510.299.443
30.384.107.146
19.6t0.989.677
24.686.s96.204
t04.093.966.283
VI.O7
(9s.404.473.212)
30
doanh
t.t72.498.84t
2.747.655.541
24
25
24.061.921.552
4.166.370.138
JTI
]K
MI
'vl
40
Q.071.s29.697)
181.233.098
14.
Lgi nhufn khric
PhAn lfli ho{c 16 trong cdng ff li6n k6t,
45
(7.6s9.812.s3s)
(29.031.4s6.247)
15.
TOng
50
60
(107.703.337.303)
18.1
Lgi nhufn
6t
t8.2
l,gl
19.
Lfli co bin tr6n c5 nhi6u
(4.t33.s7s.726)
(103.s69.761.s77)
(538)
13.
16.
li6n doanh
sau thu6 TNDN
AM
(M9
l1
Bii lloirng
TuAn
-
cdNc ry c6 pnAu oAu rrlar-pHANAM
Khu COng nghi$p ptr5 NOi A, xd Tnmg Tric, huyQnVAn Lem, tinh Hmg Y6n
BAo cAo
l
cHUYEN TrEN
Tr.0
HgP NHAT
(Theo phucrng ph6p giin ti6p)
Tir ngiy 01 thing 01 nIm 2013 rl6n ngdy 30 thing 6
nIm
Lgi nhu$n trn6,c thud
Diiu chlnh cho cdc khodn
01
(106.1ss.81 s.444)
64.:466.746.687)
Kh6u hao tdi sin cti dinh
02
3.29t.304.347
Cic khoin dg phdng
LAi, 15 ch6nh l€ph ty gi6 h6i doSi chua
thgc hiQn
Lai, 15 tu ho4t dQng dAu tu
Chi phf l6i vay
Lqi nhuQtQil tb HDKD trw6,c thay
dOt vdn ltru itQng
T[ng, gi6m c6c khoin phii thu
T[ng, gi6m hdng tdn kho
03
9.682.48s.066
(s.302.s37.939)
115.833.569.821
(49.818.493.393)
11
(72.980.029.488)
(16.t93
06
24.686.596.204
(29.991.967.624)
r
59.159.350.536
.7
49
.s94)
t2
t.795.044.444
(3s.982.616.497)
hi
vay dd,trh
kinh doanh
tir hogt itQng
20
Luu chuy6n tidn fir hopt ilQng tliu tu
Ti6n chi di5 mua s6m, xAy dpng TSCD
2t
(2.062.424.900)
(4.200.735.782)
22
3.638.009.090
2.s00.400.105
t1Qng
Lru chuyin fiin thuin
170.972.450.103
Ti6n thu hdi ctro vay, b6n l4i c6c cdng cp
ng cria clcrn.vi kh6c
24
5.
TiAn chi dAu tu g6p viin vdo tlcyn vi kh6c
25
(66.686.s3s.288)
6"
Ti6n thu trOi
vi
26
34.067.927.282
Ti6n thu ldi cho vay, c6 tric vd lgi nhu6n
duo. c chia
Ltu chuydn
thuin tic hogt ilQng
ilfru ttr
t2
J\
:T
oi
tr
r?
,
cONc
ry
cO pnAx oAu rUar,pHANAM
Khu C6ng nghi€p pfr5 UOi A, xd Tnmg Tric, huyQn VAn Lam, tinh Htmg y6n
E49J6o luu chuy6n ti6n tQ hgp nh6t 1ti6p ttreoy
Don vi tinh:
cni rrtu
STT
tir ho4t rlQng tii
chinh
Tidn thu tu ph6t hdnh ci5 phitiu, nhfln vrin
(408.er3.768.021)
(30s.6s6.640.343)
(t12.646.47r)
(968.7s8.340)
MA Thuy5t
,,
so
minh
IIr. Luu chuy6n ti6n
1.
2.
J.
4.
5.
6.
31
32
35
quy d6i ngoai t€
49.967.120.314
\
i
H}
6t
212.605
(144.66e)
AI
oi
'N
Tidn
vi tuong lluong ti6n cu5i k}
70
26.728.456.536
520.056.437.820
rv c6 puAN oAu nIALPHANAM
ph6 Nr5i A, *a
VEn LAm, tinh
Tric, hu
BAN THUYET MrNH sAo
Tir ngiry 01 thing 01 nim
r.
cAo rAr cniNH HgP NrrAT
ZO1S A6o
ngiy 30 th6ng 6 nlm 2013
Dac DrEM rroaT DQNG CU^L OOlNn NGHTpP
01. Hinh
thrfrc sO
hiiu v5n
Ld C6ng ty c6 phdn.
02" Linh vqc kinh doanh
t4
>r tfl
-r
E0e
,CC
6l
q
d.:
Fr>
ee
':9
so\
Et\
I
.H O.
c!.
F{;^\
o
so\
q
oo
cl
()q).
oo
.9>
o!
-(a
,$R
trE
cE.
o\
$
\o
q\
o\
C"I
\o
s
so
a^
so
!
XB
t
oo
cO
o\
o\
o\
sN
-o
o\
\o
s
6\
str-
t-F-.
o
tr-
o\
o
oo
tr)
boE
c
*oc
A'L
T:l'
(J10
tr.b
d.
,CN
*o's
a!
\
U
x
iP=
C)
(6
,
E
.Gl
a0
!
,
c
,b
o-E
ca
ts
bo
bot
tr0i
+r
a
+i
N.H. C.A
.
X
ca
ho
A
E
,d
G
.o
I
,cd
\
.A
:
t\o^
o\.
tr
trq
()
.id o.
OE
d.:
->.
E*.
'19 I
,:t _!
>(a
,$F
.EU
.r61. \o
>
F;
o
(n
so
co
so\
q
oo
fn
\o
F-
\o
\o
tr-
t-t(rl
s
q
s'1
o\
+.
str*
sN
s\o
t
sa
\o
CJ O'
b.
soo
\
c.t
\o
o\
o\
sco
c!
-E
s\o
\0^
x€
rcd
o
C)
.rCS
+i
tr
a
.(O
O
o0
Eo
a
)
^d
CI
,
x
Q
\o
)d
bo
tr
o
m
Pt(
'At(
o0
,(!
>;
bo
\
,b
)
F
2
\
\
(!
q
$
\
,(d
rlr)
,b
-c
k
F
s
t-
tr-
.rCt!
se.t
6
+
(
st-
\
a^
\
E
I
(t
F
l(B
o0
bo
L
F
,(€
5H ,a!
i
o
\o
o\
so
a^
sc.t
\a
o
lr)
o\
c.t
so
oo
tr
rr.
01.
cria C6ng ty Uit Aiu tu ngay Oi tnang 01 vn k€t
tQ sfr
thfc tpi ngdy 31 thing l}hing n[m.
dgng trong k6 toin
vi ti6n t€ str dpng trong ghi ch6p k6 to5n ld
rv" cAc cnirtn sAcn xr roAx Ap ouNc
01. Cos&hgpnh6t
Cdc cdng ly con
vi chiu sU ki6m soSt cria C6ng ty me. SU ki6m soSt tdn tai khi c6ng ty m9 c6
tr.uc tii5p hay gi6ntii5p chi ptr6i c6c chinh s6ch tdi chinh vd ho4t
duo. c.
tic ghi nhfln cic khoin tidn vir c6c khofln tuong tluong ti6n
C6c kho6n ti6n bao g6m ti6n m{t, ti6n gr}i ng0n hang, ti6n
'tJT
khai thuong xuy6n.
IHK
EM'
Apn
c5
Nguyhn tiic ghi nhQn TSCD hicu hinh, TSCD
vO
MV
hinh, TSCD thu| tdi chinh
Tdi sin c5 einfr htu hinh, v6 hinh tlugc ghi nh6n theo gi6 g5c. Trong qu6 trinh sri dpng, tdi sin cd
dinh hiru hinh, tdi sin cti tlinh vd hinh tlugc ghi nhf,n theo nguy6n gi6, gi|tri hao mdn lu! k6 vn gi5
tri cdn lpi.
Tdi sin cO e6fr thu6 tdi chinh tluoc ghi nhfn nguy6n gi6 theo gi5 tri hqp li ho[c gi5 tri hiQn tpi cria
khoin thanh to6n tiAn thu€ t5i ttri6u (kh6ng bao gdm thu6 GTGT) vd c6c chi phi tr.uc ti6p ph6t sinh
ban dAu li6n quan diSn TSCD thu6 tdi chinh. Trong qui trinh sri dpng, tdi san cti Ainn thu6 tdi chinh
t8
=
34(
NHd
coxc ry c6 pnAN oAu TIIaLpHANAM
Khu COng nghiQp ptr5 NOi A, xd Tnmg Tric, huyQn V[n L6m, tinh Hmg y6n
B6n thuy6t minh 86o c6o thi chinh hgp nndt 6i6p ttreo;
OOi vOi quy6n sri dpng A6t mu ddi kh6ng tinh kh6u hao.
TSCD thu6 tii chinh du-o. c trich kh6u hao nhu TSCD cria C6ng ty. D6i v6i TSCD thu6 tdi chinh
kh6ng ch6c chin sE du-o. c mua l4i thi sE dugc tinh trich kh6u hao-theo thdi han thu6 khi thdi han
thu6 ngin hon thdi gian sri dung htu fch cria n6.
Trong kj', C6ng ty 6p dqng c5c quy dinh tai Thdng tu s6 4112OBTT-BTC ngdy 25 thing4 n6m
2013 cria B0 Tdi chinh vd viQc huong d6n chti
s&
Il'
/Ai\
'oA
hfru
V5n
sin phAm ho{c hing h6a tl6 tlugc chuy6n
quy6n quan ry hdng h6a nhu ngudi sd hiru hang h6a ho[c quy6n
c x6c
ngoai t6;
c6c khoan trcn ducv. c ghi nhfn theo t5ng sti phSt
sinh trong kj,, Nru,B
uu tru
Lru v6i doanh thu hoat
^J' kh6ng bt
ttQngtdi chinh.
14' Nguyon tic vd Plucrng phdp ghi nhQn chi phi
thu5 thu nhfp doanh nghiQp
GNDrg hiQn hinh
vd chi phf thu6 thu nhgp doanh ngfriQp hoitn
lgi
chi phi thu6 thu nhap d:a{1shiQn hiQn hdnh dusc
x6c clinh tr6n co s0 thu nhpp chiu thu6 vd thuti
su6t thu6 TNDN trong n6m niei franfr.
chi phi thu6 thu
ffin.doanrr ryhiOn hodn lai dugc x6c ttinh tr6n co sd sd ch6nh lgch
j
tpm thoi rlu-o. c
khdu trri, s6 ch6nh
rc"rr
TNDN.
ta- irroT-"rril^iirc
vd thu6 su6t thuti
^t
S5
DO CUOI
WD
tliu nlm
- -.1
I len mat
9.031.338.556
3.122.740.228
- Ti6n giri ng6n hdng
9.597.r17.980
19.440.t06.409
- Tuong tlucrng ti6n
8.100.000.000
14.065.740.000
+
-.; gm co lcy hqn
1rcn
+
Cho vay ngiin hqn
Drgphdng gidm gid
ngdn hgn
-
s6
t4
luflrg
tliu nIm
Gi6
t4
72.464.407.344
72.499.815.478
4.407.344
57.460.000.000
57.495.408.134
(2.787.200)
(2.767.600)
72.461.620.144
phf,i thu ngin h4n kh6c
r. , .
^t
so cuor l(y
Phii thu cta ngudi lao tlQng
1.13t.4t2.268
39.678.3s1.166
15.000.000.000
72.497.047.878
S5 dAu
nlm
cO rnAN oAu rU.tr,prrANAM
nghi€p pfrO N5i A, xd Tnmg Tric, huyQn Vln Ldm, tinh t{tmg YOn
minh B6o c6o tii chinh hon nh6t (ti6p theo)
Don vi tinh:
04. Hing tdn kho
r.,.
^t
Do cuor t(y
- Harg mua dang
t69.309.709
84.908.709.190
85.788.573.850
t.627.960.8t6
362.799.4s2.2s1
3t.t68.372.546
s0.949.848.219
- Chi phi sin xuAt, kinh doanh dd dang
i'
,
1.720.529.595
448.208.339.557
3t.314.432.695
94.070.407.234
40.428.237
40.428.237
35.639.699.921
38.247.199.92t
1.013.094
thta
75.977.773
c0ng
4.464.833.806
3.844.573.333
4
>'/(,
/c6r
P!ct
iAt
c
.vi
,)t
\
I
I
ExH
q\=ai
\d -:
c.t
taic'lc-€
:a\ll
a0
(O
.s
'Oa8
!:96
-:
r_ 5.
\61
OOrrrr-\
€E\6
n:
a,=
S
R
O\ \O
,ri ?r;
t\ g\
\oi
\ra
uisS
SN
c.r \
cn
\o
q\
\o
?F) \o
S\S
6rS
oiN
\S
F{
NO\
EXE;S
5E':$
i'ao
qoo
a0
\?n
BSS
\Ot-\
EME
FE I I nsS
I
=.
+
\\
t\
*3F
Io\ 3e:
q;
SR
;S
F r.r
r= .d
\$
t'r
(}trr^-na
sjG\\oO\N 5D;
qq
'S',G
.6.{g)
N!aQ..t
qn6i
ul'-l--\
'!
ao
?h
oo v
--.:
5
d
Ncacaei
'5 =
i5
lo
-h€
9
c)tr
,c -*9
t,}.
? E.s
\O
F.. a\
si.l
$N (\t
oo
\o \o
rh r\
S'\
\S ti
ia\
{s
F:e
d
0i OOtr
rfEg
4C9'
Prccl!
F x.=
..1 :e
"
=-y
,(E=
.Ce.
a:€f,E;sI
z \s2nEFOxs
v1 rrrrt??
N
\E
HIN
{oI
iVU
HINI^t
KIEl
'AM
.^\.AY
=^i
-
R
z
zri.)!g
+i
-o
:iJ 'o
Ego
,SF.-,ts.6.r
NJi.!'d€.r('
s I 'E. .i': .lts
1Si: o= € R
c!.
i
'r.'
.o
s\s
,NU
.d
,B' ,B'
!a oo
9
() .8.