..I

~

BO

.-

CONG THUONG

.•.

.•.

TONG CONG TV CP BIA RUQU NGK SAI GON
CONG TV CP NGK CHUONG DUONG

8/c : 606

vs Van Ki~l-Qu~n

1-Tp HeM
Tel: 38367518 - 38368747 IFax: 38.367.176
Ma s6 thue: 03-00584564

BAa cAa

TAl CHINH

QUI 112016


vo Van

ngay 2211212014 cua B6 Tai Chinh

Kiet, P.C~u Kho, 0.1

BANG CAN DOl KIt ToAN
Tai ngay 31 thang 03 narn 2016
Don vi tinh: d6ng
t.

TMSAN
1

AJ.TMSANNGAN~
(100

= 110 + 120 + 130 + 140 + 150

Ms

Thuyet
minh

31103/2016

2

3



II. DAu nr tai chinh ng~n han

120

1. Chung khoan kinh doanh

121

2. DJ! phong giarn gia chimg khoan kinh doanh (*)

122

3. D~u nr nam gift den ngay dao han

123

III. Cac khoan phai thu ng~n han

130

~

-

134.900.000.000

130.000.000.000

130.000.000.000

6. Phai thu ngan han khac

136

1.296.785.037

7. DJ! phong phai thu ngan han kh6 doi (*)

137

(110.100.008)

6.765.153.061
(110.100.008)

8. Hi san thi€u cho xu

Iy

52.953.855.002

139

24.258.187.653
24.258.187.653

13.893.741.033

150



153

4. Giao dich mua ban lai trai phieu chinh phu

154

3. Hi san ngfuJ han khac

155

B/. TAl SAN DAI H~N

(200

200

13.893.741.033

-

136.615.862

587.689.925

60.038.748.115

60.769.552.904

= 210 + 220 + 240 + 250 + 260)


215

6. Phai thu dai han khac

216

7. DJ! phong phai thu dai han kh6 doi (*)

219

II. Hi san e6 dinh

220

37.782.753.733

38.667.667.260

221

16.434.552.796

17.268.801.123

1. Hi san c6 dinh htru hinh

Trang 1




-

-

21.348.200.937
22.378.109.926
(1.029.908.989)

21.398.866.137
22.378.109.926
(979.243.789)

-

-

230

231
232

- Nguyen gia
- Gia tri hao man lily k€ (*)

IV. Hi san dO"dang dal han
1.Chi phi san xuat, kinh doanh dO'dang dai han
2. Chi phi xay dung co ban do dang
V. f>§u tu tili chinh dili han


12.665.560.573
5.981.118.605

12.511.451.835

3. Bau nr gop v6n vao don vi khac
4. Du phong dau tir tai chinh dai han (*)
5. Bau nr nAm gift d€n ngay dao han
VI. Hi san dai han khac
1.Chi phi tra tnroc dai han
2. Hi san thue thu nh~p hoan lai
3. Thi€t b] v~t nr, phu tung thay th€ dai han
4. Hi san dai han khac
TONG CQNG TAl SAN (270= 100

+ 200)

NGUONVON

261
262
263
268
270

2

+ 330 )

I. NQ'ng~n han

68.803.328.296
36.034.655.621
1.098.527.406

84.840.061.296

311
312
313
314
315
316
317
318
319
320
321
322
323
324
330

29.845.706.983
7.332.549.456
7.544.816.467

2.156.344.217
3.174.138.893
19.949.651.678



5. Phai tra nQi bQ dai han
6. Doanh thu chira thuc hien dai han
7. Phai tra dai han khac
8. Yay va nc thue tai chinh dai han

335
336
337
338

9. Trai phieu chuyen d6i
10. C6 phi€u Uti dai
11. Thu€ TNDN hoan lai phai tra

620.000.000

620.000.000

400

200.632.583.545

200.620.982.332

410

200.632.583.545
85.000.000.000


11. Lei nhuan sau thu€ chua phan ph5i
- LNST chua pharr ph5i lily k€ d€n cuoi kYtnroc
- LNST chira pharr ph5i kY nay
12. Nguon v6n dAunr XDCB
II. Ngu6n kinh phi va quy khac
1. Nguon kinh phi
2. Nguon kinh phi da hinh thanh TSCD
TONG CQNG NGUON VON (440= 300

+ 400)

342
) 343

411
411a
411b
412
413
414
415
416
417
418
419
420
421
421a
421b
422


286.081.043.628

Ldp, ngay 20 thang 04 nam 2016
Nguiri l~p hi;u

Nguyen Thi Thu Thu),

Ki todn truiing

Nguyen Ki~n Quoc

Trang 3


Mftu

TONG CTY C BIA RlfOU NGK sAI GON

(Ban hanh theo TT200120141TT-BTC
ngay 2211212014 cua B6 Tai Chinh

Don vi: CONG TY CP NGK CHtJONG DtJONG

Dia chi: 606 Vo V~ Kiet, p.du Kho, 0.1

BAo cAo

s6 B 02-DN



01

96.018.942.585

2.Cac khoiin giiim trir doanh thu

02

2.305.579.238

+ Chiet kh~u thuong mai

2.166.617.938

+ Hang ban bi tra lai

73.432.444.718
1.565.003.360

1.565.003.360

138.961.300

3.Doanh thu thu§n vS ban hang va cung cAp
djch vy (10=01-02)
4. Gia vBn hang ban

10


73.432.444.718

2.305.579.238

1.565.003.360

2.166.617.938

1.565.003.360

-

93.713.363.347
58.846.286.467

71.867.441.358
49.885.888.427

34.867.076.880

21.981.552.931

1.601.604.547

2.770.822.391

483.120

26.422.438



7.886.004.762

7.818.706.829

7.886.004.762

7.818.706.829

30

9.397.759.042

(338.335.272)

9.397.759.042

11. Thu nh~p khac

31

221.904.990

2.172.797.971

221.904.990

12. Chi phi khac

32

2.172.797.971
266.601.790
1.906.196.181
1.567.860.909

15. Chi phi thuS thu nh~p hi~n hanh

51

1.978.184.174

632.620.749

1.978.184.174

632.620.749

17. LVi nhu~n sau thuS TNDN (60=50-51-52)

60

7.641.477.213

935.240.160

7.641.477.213

935.240.160

18. Ui


K~ toan trmrng

Nguyen Kien Quae

Trang 1


TONG CTY

CP BrA RUOU

-

$.

Mall so B 03 -DN

NGK sAr GON

(Ban hanh theo thong tu

Dan vi: CONG TY CP NGK CHUONG DlfONG

Bia chi: 606 vo Van Kiet, p.du Kho, 0.1

s6 2001201 4IIT-BTC

ngity 22/1212014 cua B9 Tai Chinh)



9.619.661.387

01

9.619.661.387

-

-

- Kh~u hao TSCD va BDSDT

02

953.513.527

953.513.527

- Cac khoan du phong

03

- Lai, 16 ill hoat dQng d~u nr

05

- Chi phi 1mvay

06


- Tang, giam hang t6n kho

10

(10.332.533.276)

(10.332.533.276)

nQP)

11

(21.810.668.900)

(21.810.668.900)

- Tang, giam chi phi tra tnroc

12

44.994.250

44.994.250

- Tien 1mvay dll tra

14

- Thue TNDN dll nQP

1. Tien chi de mua sfun, xay dung TSCD va cac tai san dai han khac

21

2. Tien thu tl1 thanh ly, nhirong ban TSCD va cac tai san dai han khac

22

3. Tien chi cho vay, mua cac cong cu no cua don vi khac

23

(154.900.000.000)

(154.900.000.000)

4. Tien thu h6i cho vay, ban IIIi cac cong cu no cua don vi khac

24

150.000.000.000

150.000.000.000

7. Tien thu 1mcho vay, c6 nrc va lei nhuan duoc chia

27

1.597.627.407



Luu chuyen tdn thu&n tlr hoat 4png tai chinb

40

(2.872.676.950)

(2.872.676.950)

LU1I chuy~n tiSn thuftn trong ky (50=20+30+40)

50

(2.873.761.696)

(2.873.761.696)

TiSn va tuong dutrng tiSn dftu ky

60

Anh huong cua thay d6i

tY gia h6i

doai quy d6i ngoai t~

61

TiSn va nrong dU'O'OgtiSn cu3i ky (70 = 50 + 60 + 61 )

Bia chi: 606

Kho, 0.1

-DN

ngay 2211212014 cua B9 Tai Chinh)

THUYET MINH

BAo cAo

Qui 1/2016

TAl CHiNH


I. D~e di~m hOl,ltdQng cua doanh oghi~p :
1. Hinh thirc sc hiiu v6n

Cong ty c6 ph§n

2. Linh VlJCkinh doanh

Theo gi~y chimg nh~ DKKD s6 4103002362

do S6 KH&DT dp ngay 02/06/2004

dang kY thay d6i I§n 8 ngay 17/06/2015
3. Nganh ngh~ kinh doanh

Ti~n va cac khoan nrong duong ti~n bao g6m ti~n m~t tai quy, ti~n gui khong ky han hoac ngan han, cac khoan d§u nr co tinh
thanh khoan cao d~ dang chuyen d6i thanh ti~n voi s6 ti~n c6 the xac dinh

ra rang va it chiu nii ro lien quan

d~n vi~c thay d6i gia trio

Phuong phap chuyen d6i cac d6ng ti~n khac ra d6ng ti~n Slr dung trong k~ toano
Tl gia ban ra cua ngan hang dang giao djch voi cong ty theo thai diem
2. Nguyen tAc ghi nhan hang t6n kho:
- Nguyen lAc ghi nh~n hang t6n kho

V~t nr g6m gia mua, CP v~ chuyen b6c x~p, thue nhap khau (neu c6), thanh pharn

g6m chi phi nguyen v~t 1i~utT1Jcti~p, chi phi lao dQng tnrc ti~p va chi phi san xuat chung
- Phuong phap tinh gia tri hang t6n kho

Binh quan gia quyen

- Phuong phap hach toan hang t6n kho:

Ke khai thuong xuyen

- Phuong phap I~p du phong giam gia hang t6n kho: reo do, Cong ty duoc phep trich I~p
DIJ phong giam gia hang t6n kho 16i thai, hong, kern pham chfrt trong tnrong hop gia tri thuc t~ cua hang t6n kho cao hon gia th]
tnrong tai thai diem k~t thuc nien dQ k~ toan
3. Nguyen lAc ghi nhan va khau hao TSCD va bAt dQng san d§u nr:
- Nguyen tAc ghi nhan TSCD (hiru hinh, vo hinh, thue tai chinh) : Theo nguyen gia tnr gia tr] hao mon lily k~
- Phuong phap khAu hao TSCD hiiu hinh, TSCD vo hinh:


8. Nguyen lAc ghi nhan chi phi phai tra : Ti~n thue dftt, ti~n di~n, chi phi marketing, chi phi h6 tro ban hang.
Co so d~ xac nh~n nhtrng khoan phai tra la hop d6ng, Kwh thirc t~ su dung, theo k~ hoach narn
9. Nguyen t~c va phuong phap ghi nh~n cac khoan du phong phai tra : Theo k~ hoach, hop d6ng
10. Nguyen lAc ghi nhan v6n chu so hfru
- Nguyen lAc ghi nh~ v6n dftu nr chu s6 hfru, thang du v6n c6 phan, v6n khac cua chu so huu :

+ V6n dftu nr cua chu s6 hfru : Ghi nh~ theo v6n thuc gop cua chu so htru
- Nguyen t~c ghi nhan chenh lech danh gia lai tai san : Chua danh gia lai
- Nguyen t~c ghi nhan chenh I~ch tY gia : Chenh I~ch tY gia h6i doai phan anh tren Bang CDKT la CL
theo tung thai di~m

tY gia binh

tY gia phat

sinh

quan lien ngan hang

- Nguyen lAc ghi nhan IQ'inhuan chira phan ph6i : Sau khi tnr chi phi thue TNDN hien hanh
11. Nguyen t~c

va phirong ghi nhan doanh thu: Theo chuan rmrc s6 14

- Doanh thu ban hang: D1id6ng thai thoa man tilt

ca 05

di~u kien sau


cbo cac khoan muc trinh bay trong Bang can d6i k~ toan
DVT: D6ng

01. Ti~n

*
*

Ti~n mat .

*

Ti~n dang chuyen

Ti~n gui ngan hang

C{}ng
02. Cac khoan dAu tir tai chinh

Cu6i qui

f)§u nam

128.768.372

45.971.050

17.741.571.995

20.698.131.013


03. Phai thu cua khach bang:

f>§u nam

- Phai thu cua khach bang ng~n han

* Cac khoan phai thu cua KH chiem tir 10% tren
t6ng s6 phai thu

22.723.460.979

31.697.364.582

13.815.444.170

21.239.525.068

- Nhfr Quang Hi~u

7.198.474.313

3.767.660.623

- Cong ty TNHH TMDV Tam D6ng Phat

1.709.542.496

6.690.178.891


Ky cuoc, kY quy

Cu6i qui

f>§u nam

Phai thu v€ e6 rue va loi nhuan diroc ehia

~

Phai thu khac

404.835.100

162.075.600

31.000.000

31.000.000

860.949.937
C{}ng

05. Tai san thi~u chO' xir ly

1.296.785.037

6.572.077 .461
6.765.153.061



·2.553.647.173

24.258.187.653

13.893.741.033

- Chi phi san xudt kinh doanh do dang
- Thanh pham
- Hang giri di ban
C{}ng

BCTC Qui 1-2016rrM(l)


08. Hi san dO'dang dili han :
09. Tang, giam tai san c8 djnh hfru hinh:

Khoan muc

Nha cua, v~t ki~n

true

MAy m6c, thi~t hi

Phuong ti~n
VItai Tr/dlin

Thi~t hi d/cu

- Tang khac

- Chuyen sang BDS d~u tu
- Thanh ly, nhuong ban
- Giam khac
S6 du cu6i qui

7.960.750.637

47.237.356.147

-

10.562.500.685

498.168.000

66.258.775.469

-

GiA tr] hao mon kfiy k~
S6 du d~u qui
- KhAu hao trong qui

3.833.646.096

39.661.474.432

5.066.368.066

-

- Giam khac
S6 du cu6i qui

3.975.044.550

40.120.422.191

5.360.113.768

368.642.164

49.824.222.673

-

GiA tr] con IlJi
- Tai ngay d~u qui

4.127.104.541

7.507.281.715

5.496.132.619

138.282.248

17.268.801.123


Hnh

TSCf) vo
hlnh khac

Tang cQng

Nguyen gia TSCf) vo hlnh
S6 du ddu qui

21.077.917.500

-

1.196.192.426

104.000.000

22.378.109.926

-

- Mua trong nam
-Tang khac
- Thanh ly, nhuong ban
S6 dir cu6i qui

21.077.917.500

-


- Thanh Iy, nhuong ban
- Giam khac

-

S6 du cu6i qui

40.083.334

989.825.655

1.029.908.989

-

Gia tr] con l\li
- Tai ngay ddu qui

21.077.917.500

67.166.665

253.781.972

21.398.866.137

- Tai ngay cu6i qui

21.077.917.500

- NgAn han

* Bao bi
* Cong cu dung

C\I

Ci}ng
14. Tai san khac
15. Yay va nQ'thue tai chinh

f)§u nam

Cu6i qui

16. Phal tra ngu'O'i ban
- Cac khoan phai tra ngutri ban ngan han

*

KH chiem ill 10% tren t6ng s6 phai tra

21.254.819.189

19.058.406.088

15.027.977.939

12.673.25 I .088



S6 dii ni}p
3.474.572.718

Cu6i qui
1.081.342.551
1.081.395.713

1.709.348.173

3.271.001.714

203.571.004

203.571.004

23.905.539

23.905.539

1.978.184.174

5.803.517.643

1.073.131.704

(587.636.763)

573.997.825


825.499.604

6.000.000

6.000.000

~ Thui GTGT hang noi dia

2.643.049.254

+ Thui GTGT hang nhdp khdu

(53.162)

- Thu~ xu~t, nh~p khau
4.898.465.173

-Thu~TNDN
- Thu~ thu nhap ca nhan

+ Trong do,' Thui thu nhdp co nhdn

- Thu~ Uti nguyen

3.302.040

- Thu~ nha d~t va ti€n thue d~t
- Thu~ Mon bai

(53.162)


- Trich tnroc chi phi thue d~t KCN My Phuoc (TK 3351)

196.416.000

- Trich tnroc phi BVMT, chi phi khac ... (TK 3351)

375.673.977

71 1.059.081

10.888.978.780

11.744.377.230

1.908.084.832

6.505.366.914

- Trich tnroc chi phi h6 tro ban hang
- Trich tnroc chi phi marketing
- T~

treo tien di~n Cong ty Tin Thanh sli dung ( Lo hoi )

Ci}ng
19. Phai tra khac
- NgAn han

*


(6.891.030)
25.950.113.889
f)§U nam

6.126.604.400

1.089.118.353

8.868.816

8.868.816

143.079.500
388.125

388.125

9.054.331

9.054.331

737.881.200

655.293.200

4.996.850.500

239.651.450
BCTC Qui 1-2016ffM(4)

25.913.431

20.000.000

20.000.000

3.600.000

3.600.000
114.000.000

Cu6i qui

* Nhan Icy quy, Icy ciroc ngan han
* Cac khoan phai tra, phai nQP khac
CQng

DAu nam

620.000.000

620.000.000

620.000.000

620.000.000
520.977.778

20. Doanh thu chua thuc hi~n
21. Trai phi~u phat hanh

222.212.867

222.212.867

222.212.867

9)

BCTC Qui 1-2016rrM(4)


25. V6n chu sCr hilu
a- Ban~ dOl chieu bien donI! cua Von chu sCr hflu

V 6n dAu nr cua
chu
huu

sa

A
sa du dAu qui 1/ 2015

1

*GiAm trong qui

-

*Tang trong qui


85.000.000.000

(347.276.838)

85.000.000.000

(347.276.838)

-

-

-

Chenh l~eh tY
gia h6i doai

Quy dAu ill phat

trien

Quy dtr phong tai
ehinh

6

7

8

9.435.240.160

-

15.282.112.000

15.282.112.000

-

-

(1. 765. 711.066)

175.301.755.276

20.858.096.257

200.620.982.332

-

-

7.641.477.213

7.641.477.213

-


4.081.160.774

95.110.162.913

-

Loi nhuan sau thue
chua phan ph6i

-

-

-

sa htru
9

92.414.743.181

-

Quy khac
thuuoc v6n chu

85.000.000.000

(347.276.838)

-

- V6n gop cua Cong ty me

52.615.000.000

52.615.000.000

- V6n g6p cua cac d6i nrong khac

32.385.000.000

32.385.000.000

85.000.000.000

85.000.000.000

CQng
c- Cac giao djch v~ v6n vO'i cac chu so' huu va phan ph6i c6 tire, chia IQ'inl
- V6n d~u tu cua chu

Quy 1nam nay

Quy 1nam trurrc

sa hilu:

+ V 6n gop d~u nam

85.000.000.000



- S6 hrong c6 phieu diroc mua lai

22.360

22.360

+ C6 phieu ph6 thong

22.360

22.360

- S6 hrong c6 phieu dang hru hanh

8.477.640

8.477.640

+ C6 phieu thuong

8.477.640

8.477.640

10.000

10.000

d- C6 phi~u

e- Cac quy cua doanh nghifp

- Quy d~u nr phat trien

95.110.162.913

92.414.743.181

- Quy h6 tro s~p x~p doanh nghiep

- Quy khac thuQc v6n chu

* Muc

sa hnu

dich trich f~p va su dung cac quy cua doanh nghiep

29. Cac khoan muc ngoai bang Gin d6i k~ toan

Cu6i qui

DAu nam

a/ - Hi san thue ngoai
bl - Hi san nh~n gift hQ

* Thanh

pham NGK cac 10~i :


Quy 1 nam trurrc

96.018.942.585

73.432.444.718

Trong do:

+ Doanh thu ban hang
+ Doanh thu cung c.1p dich vu

BCTC Qui 1-2016rrM(6)


96.018.942.585

CQng

Quy 1 nam nay

2. Cac khoan giam trir doanh thu

73.432.444.718
Quy 1 nam trutrc

Trong d6:

+ Chi~t khftu thuong mai


58.846.286.467

Quy 1 nam nay

4- Doanh thu heat dQng tai chinh

1.565.003.360

Quy 1 narn trutrc
1.795.709.741

76.000.000

- Doanh thu hoat dQng tai ehinh khac

975.000.000

- C6 tire, loi nhuan dircc ehia
- Lai chenh I~eh tY gia

3.977.140

CQng
5. Chi phi tai chinh

112.650

1.601.604.547

2.770.822.391

1.792.422.847

221.904.990

2.172.797.971

Quy 1 nam nay

7. Chi phi khac

Quy 1 nam truce

- NQp phat vi pham hanh ehlnh
- Gia trj con lai TSCf) va CP thanh 19, nhuong ban TSCf)
2.645

- Cac khoan khac
CQng
8. Chi phi ban hang va chi phi quan

* Chi

266.600.530

Iy doanh

nghi~p

1.260


* Cac khoan chi phi QLDN khac

3.083.272.108

1.776.975.137

7.886.004.762

7.818.706.829

17.072.541.047

15.633.100.620

Chi phi hrong

2.766.859.467

2.443.631.526

+ Chi phi Quang cao

2.456.101.764

4.776.569.251

+ Chi phi h6 tro ban hang

7.550.920.881



* Cac

khoan chi phi ban hang khac

- Cac khoan chi phi ban hang phat sinh trong ky

BCTe Qui 1-2016rrM(6)


Quy 1 nam tmo'c

9. Chi phi san xuftt kinh doanh theo y~u t6

Quy 1 nam nay

- Chi phi nguyen, nhien, v~t lieu

54.817.796.016

50.052.329.083

- Chi phi nhan cong

12.286.392.892

12.122.369.878

953.513.527



1.978.184.174

632.620.749

11. Chi phi thu~ TNDN hoan I~i
VIII. ThOng tin b8 sung cho cac khoan muc trlnh bay trong bao cao hru chuy~n ti~n t~

BCTC Qui 1-2016trM(6)


J

IX. Nhfrng thOng tin khac
ThOng tin v~ cac ben lien quan
Trong ky, Cong ty phat sinh cac nghiep vu voi cac ben lien quan. Cac nghiep vu chu yeu nhu sau:

Cac ben lien quan

Cong ty CP V~n tai va giao nhan
Bia Sai Gon
Tbng cong ty Cp Bia RuQU
mroc giai khat Sai Gon

Cong ty CP Bia NGK Sai Gon
TayDo

M6i quan h~ NQi dung nghiep

Gia tr] giao djch chua VAT(VND)

Gill trj khoan phai thu I(phai tra) (VI'

eb me

(4.735.350.000)

Ben lien quan Phai tra tiSn eung dp dich vu

(2.102.539.398)

Cong ty

IDt(

Tra

Cong ty CP V~n tai va giao nhan
Bia Sai Gon

Thu nh~p ciia thanh vien HQi dAng Quan Tr], Ban TAng Giarn d6c, trong

ky

nlnr sau:

den 31103/2016
VND

ro 0110112015
den 31/03/2015


Nguyen Ki~n QU6c

23

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