,----

,..?

BO

CONG THUONG

A.

.••

••.

TONG CONG TV CP BIA RUQU NGK SAI GON
CONG TV CP NGK CHUONG DUONG
D/c : 606
Van Ki$l-Qu~n 1-Tp HeM
Tel: 38367518 - 38368747 IFax: 38.367.176
Ma so thue: 03-00584564

vs

BAo cAo

TAl CHINH

QUI4/2015
- Bang can doi ke toan
- Ket qua kinh doanh
- t.uu chuyen tien t$

Dia chi: 606 VO Van Kiet, P.C~u Kho, 0.1

BANG CAN DOl ICEToAN
T~i ngay 31 thang 12 nam 2015
[Jon vi tinh: d6ng
TAl sAN

Ms

1

2

A/.TAIsANNGAN~
(100

Thuyet
minh
3

100

3111212015

0110112015

4
225.311.490.724

5

2. Du phong giam gia chirng khoan kinh doanh (*)

122

3. D~u nr nam gift d~n ngay dao han

123

III. Cac khoan phai thu ngan han

-

-

130.000.000.000

105.000.000.000

130

130.000.000.000
59.735.704.402

1. Phai thu ngan han cua khach hang

131

52.953.855.002

105.000.000.000


8. Tai san thieu cho

xu ly

139

IV. Hang tAn kho

140

1. Hang t6n kho

141

2. Du phong giarn gia hang t6n kho (*)

149

V. Hi san ng~n han khac

150

1. Chi phi tra tnroc ngan han

151

2. Thu~ GTGT duoc khau tnr

152

4.139.262.842
2.735.202.503

-

587.689.925

1.404.060.339

60.769.552.904

71.364.481.119

155
200

= 210 + 220..j..240 + 250 + 260)

I. Cac khoan phai thu dai han

210

-

-

1. Phai thu dai han cua khach hang

211


37.833.427.364

221

17.268.80l.l23

16.247.159.711

1. Tai san c6 dinh huu hinh

Trang 1


- Nguyen gia

222

- Gia tri hao mon liiy k~ (*)

223

2. Hi san c6 dinh thue tai chinh

66.190.175.469
(48.921.374.346)

225

- Gia tri hao mon lily k~ (*)


1. Chi phi san xuat, kinh doanh dO' dang dai han

241

2. Chi phi xay dung co ban do dang

242

v. D§u

250

tu· titi chinh diti han

21.586.267.653
22.364.024.426
(777.756.773)

-

-

230

- Nguyen gia

.-

-



3. £)~u tu gap v6n vao don vi khac

253

4. DI! phong d~u tu tai chinh dai han (*)

254

5. £)~u tu nam giu d~n ngay dao han

255

VI. Tai san diti han khac

260

12.511.451.835

21.150.385.769

261

5.795.096.523
222.212.867
6.494.142.445

12.900.201.259

286.081.043.628

Ms

Thuyet
minh

1

2

Ct. NQ pllAI TRA. (300= 310 + 330 )

300

82.843.003.964

103.015.507.870

310

82.223.003.964
29.845.706.983
7.332.549.456

102.395.507.870
56.442.453.351
1.667.605.984
10.039.524.312
27.891.768.294

I. NQ' ngiin han

6. Phai tra n9i b9 ngan han

316

7. Phai tra theo ti~n d9 k~ hoach hQ'Pd6ng xay dung

317

8. Doanh thu chira thirc hien ng~n han

318

9. Phai tra ngan han khac

319

10. Yay va no thue tai chinh ngan han

320

11. DI! phong phai tra ngan han

321

12. Quy khen thirong, phuc loi

322

13. Quy binh 6n gia



620.000.000

620.000.000

Trang 2


3 . Chi phi phai tra dai han

333

4 . Phai tra nQi bQ vS v6n kinh doanh

334

5. Phai tra nQi bQ dai han

335

6. Doanh thu chua thirc hien dai han

336

7. Phai tra dai han khac

337

8. Yay va no thue tai chinh dai han


10. C6 phieu

Uti

340

dlli

11. Thu~ TNDN hoan lai phai tra

341

12. DlJ phong phai tra dai han

342

13 . Quy phat tri~n khoa hoc va cong nghe

343

D/. YON cHiJ so HiJlJ (400= 410 + 430)

I.

vAn

- C6 phieu ph6 thong co quyen bieu quyet

411a



418

9. Quy h6 tro s~p xep doanh nghiep

419

10. Quy khac thuoc v6n chu sa hfru

420

II. LQ'inhuan sau thue chua phan ph6i

421

- LNST chira phan phoi lily k~ d~n cu6i ky tnroc
- LNST chira phan phoi ky nay

92.414.743.181

85.493.818.878

26.170.573.321

20.563.510.703
4.342.022.804
16.221.487.899

-


2. Nguon kinh phi dll hinh thanh TSCD

432

TONG CONG NGUON VON (440= 300

+ 400)

-

-

430

286.081.043.628

440

293.725.560.613

Ldp, ngay 15 thdng 01 ndm 2016

Nguir; l~pbiiu

Ki todn trudng

N: U'ui dai dr1J: ]!.h4P, luat

.;~';05845S"'C'
~.


Nguyen Thi Thu Thuy

Nguyen Ki~n Quoc

-..

\-1u/
,::=::--

,,'

,...M/x_

0

f/{UI~

~
•

Trang 3


CP BIA

TONG CTY

RVOU NGK


MS
Qui 4/ 2015

Qui 4/ 2014

Nlim 2015

Nlim 2014

4

5

6

7

1

2

l.Doanh thu ban hang va cung cAp djch VI}

01

150.540.582.705

158.170.058.265

373.353.790.592

djch vI} (10=01-02)

26.977.800

vS ban hang va cung cAp

4. Gia v6n hang ban

10

143.303.441.329

144.837.034.581

11

105.035.292.368

107.810.434.688

5. LVi nhu~n gQP ve ban hang va cung cap
dich vu (20=10-11)

20

38.268.148.961

37.026.599.893

6. Doanh thu hoat dQng tai chlnh

105.457.732

366.026.436

37.777.778

321.888.889

23

8. Chi phi ban hang

354.804.830.635

25

15.120.563.371

24.207.874.532

60.132.737.458

66.922.394.054

26

7.610.832.496

8.073.198.811


13.016.063

(1.343.399.058)

193.752.389

35.430.576

40

7.019.756.265

2.737.216.591

8.722.441.564

4.006.790.253

50

28.100.987.214

11.407.687.534

33.031.271.079

28.064.370.834

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



{30=20+(21-

13. LVi nhu~n khac (40 = 31 - 32)
14. Tong IQi nhu~n ke toan truoc thue
(50=30+40)

18. Lai co ban tren c6 phiSu
19. Lai suy giam tren c6 phiSu

L~p bi~u

Nguyen Thi Thu Thuy

70

2.606

1.065

3.087

71

2.606

1.065

3.087



30

(40.386.885.059)

(18.609.201.298)

-

-

III. Luu chuy~n ti~n tir hoat di}ng tai chinh
6. C6 tire, lei nhuan dil tra cho chu

sa htru

36

(4.203.864.800)

(13.559.059.700)

Luu chuyen ti€n thudn tir hoat dong tai chinh

40

(4.203.864.800)

(13.559.059.700)


-

20.744.102.063

-

Nguni I~p bi~u

Nguyen Thi Thu Thuy

K~ toan truong


Miu

Dan vi: CONG TY CP NGK CHUaNG DUONG

s8 B09 -DN

(Ban hanh theo thong tu s6 200/2014/TT-BTC

Dia chi: 606 VO Van Kiet, p.du Kho, 0.1

ngay 22/12/2014 cua B(J TiziChinh)

THUYET MINH

BAo cAo

Qui 4/2015

9. Nguyen t~c va phuong phap ghi nhan cac khoan du phong phai tra : Theo k~ hoach, hop d6ng

10. Nguyen t~c ghi nhan v6n chu so htru
- Nguyen t~c ghi nh~n v6n dftu tu chu so htru, thang du v6n c6 phan, v6n khac cua chu so htru :
+ V6n dftu nr cua chu so huu : Ghi nh~ theo v6n thuc g6p cua chu so hfru
- Nguyen t~c ghi nhan chenh I~ch danh gia lai tai san : Chua danh gia lai
- Nguyen tic ghi nhan chenh I~ch tY gia : Chenh I~ch tY gia h6i doai phan anh tren Bang CDKT la CL tY gia phat sinh
theo tung thai di~m tYgia binh quan lien ngan hang
- Nguyen t~c ghi nhan loi nhuan chua phan ph6i : Sau khi trir chi phi thue TNDN hien hanh
11. Nguyen t~c va phuong ghi nhan doanh thu: Theo chuan muc s6 14
- Doanh thu ban hang: Dii d6ng thai thoa man tM ca 05 di~u kien sau
+ DN dii chuyen giao phan Ian rui ro va lei Ich g~ Ii~n voi quyen so httu san pham cho nguoi mua
+ DN khong con nam gift quyen quan Iy hang h6a nhu nguoi so httu hang h6a hoac quyen kiern soat hang h6a
+ Doanh thu ducc xac dinh tuong d6i chac chan
+ DN dii thu duoc hoac se thu dircc loi ich kinh t~ nr giao dich ban hang
+ Xac dinh duoc chi phi lien quan d~n giao djch ban hang
- Doanh thu cung cfrp djch

V\I :

- Doanh thu hoat dQng tai chinh : Dii tuan thu dfty du 02 di~u kien sau
+ C6 kha nang thu duoc lei ich kinh t~ tir giao dich d6
+ Doanh thu duoc xac dinh tuong d6i chac chan
- Doanh thu hop d6ng xay dung
12. Nguyen t~c va phuong phap ghi nhan chi phi tai chinh .
+ Chi phi tai chinh ghi trong bao cao KQKD la t6ng chi phi tai chinh phat sinh.
13. Nguyen tic va phuong phap ghi nhan chi phi thu~ TNDN hien hanh, chi phi thue thu nhap hoan lai .
+ Chi phi thue TNDN hien hanh diroc xac dinh theo

ta khai thu~ TNDN

114.009.341

20.698.131.013

12.108.288.224

20.744.102.063

12.222.297.565

* Ti~n dang chuyen
C{)ng
02. Cac khoan dftu tu tai chinh

Cu6i qui

Dftu

nam

- Dftu tu nam gift d~n ngay dao han

* Ti~n goi c6 icy han ( ngan

han )
C{)ng

130.000.000.000

105.000.000.000

3.767.660.623

- C6ng ty TNHH TMDV Tam D6ng Phat

6.690.178.891

* Cac khach

hang phai thu khac
C{)ng

04. Phai thu khac

*
*

Phai thu v~ e6 phan hoa

*

Phai thu nguoi lao dQng

*
*

Ky cuoc, kY quy

53.200.562.486

20.559.295.080

3.011.261.222

6.765.153.061

3.390.068.328
f>§u nam

Cu6i qui

* Hang t6n kho
* Hi san e6 dinh
* Hi san khac

244.176.113
C{)ng

244.176.113

06. Nqx§u
07. Hang tan kho

f>§u Dam

Cu6i qui

1.043.703.801

- Hang mua dang di duong
- Nguyen lieu, v~t lieu
- C6ng cu, dung cu

Nhil cua, v~t ki~n

true

May moc, thi~t b]

Phuong ti~n V/tai
Tr/d§n

Thi~t b] d/c\}
quan Iy

TAng c{ing

Nguyen gia TSCD htru hlnh
S6 du dau qui
- Mua trong qui

7.932.484.850

46.632.756.147

28.265.787

536.000.000

10.562.500.685

-



Gia tr] hao mon kuy k~
S6 du dau qui
- Kh~u hao trong qui

3.697.783.922

39.171.866.979

4.772.622.340

351.129.342

47.993.402.583

135.862.174

489.607.453

293.745.726

8.756.410

927.971.763

-

- Tang khac
- Chuyen sang BDS dau nr
- Thanh ly, nhuong ban


7.460.889.168

5.789.878.345

147.038.658

17.632.507.099

- Tai ngay cu6i qui

4.127.104.541

7.507.281.715

5.496.132.619

138.282.248

17.268.801.123

BCTC Qui 4-2015 (TT200)!TM(2)


10. Tang, giam tti san c6 djnh vo hlnh:

Quy~n sir dung
d§t

Khoan muc


- Thanh ly, nhirong ban

-

- Mua trong nam

21.077.917.500

S6 dir cu6i qui

-

1.196.192.426

104.000.000

22.378.109.926

-

Gia tr] hao mon kiiy k~

-

S6 du d~u qui
- Khdu hao trong qui

33.583.332
3.250.003


21.077.917.500

70.416.668

302.136.207

21.450.470.375

- Tai ngay cu6i qui

21.077.917.500

67.166.665

253.781.972

21.398.866.137

Thuyet minh s6 lieu va giai trinh khac theo yeu c~u cua Chuan muc k~ toan s6 04 "TSCn vo hinh"
11. Tang, giam tai san c6 djnh thue tai chlnh:
12. Tang, glam BDS dftu

nr

BCTC Qui 4-2015 (TT200)ffM(3)


J


Cu6i qui

16. Phai tra nguoi ban
- Cac khoan phal tra nguei ban ng~n han

*

KH chiern tir 10% tren t6ng s6 phai tra

19.058.406.088

26.916.728.662

12.673.251.088

26.916.728.662

Trong do:
- Cong ty TNHH Baosteel Can making

6.385.155.000

- Cong ty TNHH TMDV XNK Hoang Minh

* Cac khoan

phai tra nha cung cAp duoi 10% tren t6ng s6 phai tra

CQng


550.310.814

(51.037.906)

157.004.802

105.966.896

6.860.697.759

609.263.314

55.207.525

648.738.392

1.296.466.213

(592.520.296)

55.207.525

469.645.062

1.117.372.883

(592.520.296)

+ Thud thu nhdp khdu trir 10%



Thud GTGT hang n9i dia

+ Thud GTGT hang nhdp khdu
- Thue xuat, nhap khftu
-Thu~TNDN

nam

(1.352.969.271 )

- Thu~ thu nh~p ca nhan

+ Trong ao: Thud thu nhdp ca nhdn

- Thu~ tai nguyen

3.250.000

- Thu~ nha dAt va ti~n thue dAt

- Thu~ Men bai
- Cac khoan phi, I~ phi va cac khoan phai n9P khac
CQng

89.117.850

263.545.645

18. Chi phi phal tra


165.000.000

- Trlch truce ti~n thue dAt ... (TK 3351)
- Trich tnroc chi phi thue dAt KCN My Phuoc (TK 3351)
- Trich tnroc phi BVMT, chi phi khac ... (TK 3351)

- Trich tnroc chi phi h6 tro ban hang
- Trich tnroc chi phi marketing
- Tam treo ti~n di~n Cong ty Tin Thanh su dung (

CQng

711.059.081

961.292.591

11.744.377.230

11.392.173.380

6.505.366.914

3.758.397.585

(6.891.030)

(9.289.050)
27.891. 768.294



8.868.816

264.198.427

Kinh phi cong doan (TK 3382)

*

Bao hiem xii hQi ( TK 3383)

*
*

Bao hiem y t~ (TK 3384 )

*
*

Nhan ky quy, kY cuoc ng~n han (344)

388.125

27.363.900

9.054.331

9.054.331

655.293.200

Thu

- Dili han

*

175.862.431

57.395.232

309.000

309.000

12.040.000

8.040.000

25.913.431

25.446.232

20.000.000

20.000.000

3.600.000

3.600.000



uu dai phan loai Iii ng phai tni

23. Dl! phong phai tra
24. Hi san thu~ thu nh~p hoan Il}.i& Thu~ thu nh~p hoan Il}.iphai tJ

* Thu~ suAt thu~ TNDN

Cu6i qui

D§u nam

Slr dung d€ xac dinh gia tr] TS thue TNDN hoan lai

* To;siin Illul thu nll~p hoan l~;
Tai san thui thu nhdp hoiin lai lien quan ain khoan chenh lech
tam thai duac khdu trir (Hf)VC niim 2010 cua HTX
C{)ng

s6

222.212.867

222.212.867

222.212.867

222.212.867

9)

4

*Tang trong qui

-

*Gifun trong qui

-

S8 dtr cu8i qui 4/ 2014
S8 dtr dAu qui 4/ 2015

6

(347.276.838)

85.000.000.000

-

Chenh I~ch tY
giah6i doai

Quy dAu ur phat
tri€n

7

-


*Tllng trong qui

-

-

Quy du phong tai
chinh

Quy khac
thuuoc v6n chu
so htru

8

9

8.500.000.000

8.500.000.000

-

LI,Yinhuan sau thue
chira phan ph6i

10

10


22.089.412.546

-

-

- Trich nr LN sau thue
- Tang do chuyen s6 du theo TT200
-Loi nhuan

-

*Giam trong qui

-

-

-

-

-

-

22.089.412.546

22.089.412.546

BCTC Qui 4-2015 (TT200)ffM(5)


."

f>ftu nam

Cu6i qui

b- Chi ti~t v6n gop cua cho sir hii'u

- V6n gop cua Cong ty my

52.615.000.000

52.615.000.000

- V6n gop 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 v6'i cac chu s6' hnu va phan ph6i cA tire, chia IQ'inl



- se hrong
- se hrong

e6 phieu dang 10' phat hanh

8.500.000

8.500.000

e6 phieu d1lban ra cong chung

8.500.000

8.500.000

8.500.000

8.500.000

- s6 hrong e6 phieu diroc mua Iai

22.360

22.360

+ C6 phieu ph6 thong

22.360


ty bao g6m viec thay a6i menh gia c6 phieu cua Cong ty tir 100.000 a6ng/c6 phieu xuong 10.000 a6ng/c6 phieu, theo aa
so luong c6 phieu cua Cong ty ciing se tang tir 850.000 c6 phieu len 8.500.000 c6 phieu. Viec thay a6i nay nham phuc

Vl,l

cho viec niem ydt c6 phieu cua Cong ty tren thi trutrng chtcng khodn.
d- cA hl'c

Cu6i qui

f>ftu nam

Cu6i qui

f>ftu nam

- C6 me d1lcong b6 sau ngay k6t thuc 10' k6 toan nam
+ C6 me d1lcong b6 tren e6 phieu ph6 thong
+ C6 me d1lcong b6 tren e6 phieu uu d1li:
- C6 me cua e6 phieu uu d1lilily k6 ehua diroc ghi nhan:
e- Cac quy cua doanh nghi~p
- Quy d~u ill phat trien

92.414.743.181

85.493.818.878

- Quy h6 tro s~p x6p doanh nghiep

- Quy khac thuoc v6n chu


* Ti~n USD

1.087,16

1.085,85

* Ti~nEUR

498,44

497,89

VI- ThOng tin bA sung cho cac khoan muc trlnh bay trong bao cao k~t qua hoat dQng kinh doanh

DVT: d6ng
1. TAng doanh thu ban hang va cung cftp djch

VI}

nay

Quy 4 nam trurrc

150.540.582.705

158.170.058.265

Quy 4 nam


7.237.141.376

C(ing

13.333.023.684
Quy 4 nam truo'c

3. Gia van hang ban

Quy 4 narn nay

- Gia v6n cua thanh pham dil ban

105.035.292.368

107.810.434.688

105.035.292.368

107.810.434.688

C(ing

Quy 4 nam nay

Quy 4 nam trurrc

- Lai ti~n giri, ti~n cho vay

1.520.212.616


3.935.938.518

Quy 4 nam trurrc

- Lili ti~n vay
- L6 chenh lech

tY gia

4.446.658

10.994.125

4.446.658

10.994.125

Quy 4 nam nay

Quy 4 nam trurrc

- Chi phi tai chinh khac
C(ing
6. Thu nh~p khac
- Lili do danh gia lai tai san
7.032.772.328

1.393.817.533



1.641

13.016.063

(1.343.399.058)

Quy 4 nam nay

Quy 4 nam trurrc

6.461.244.772

7.289.825.875

+ Chi phi hrong

1.971.545.278

2.543.435.997

+ Chi phi thue kho, thue dftt

2.632.450.260

2.629.678.260

+ Chi phi khac

1.857.249.234

+ Chi phi quang cao

5.647.933.618

5.223.212.198

+ Chi phi h6 tro ban hang

4.202.683.431

+ Chi phi v~n chuyen

3.938.920.932

8.732.369.393

+ Chi phi bao bi, chai ket

1.776.276.187

1.251.548.844

1.117.110.841

2.142.684.998

15.120.563.371

24.207.874.532


8.007.811.444

5.642.045.066

8.632.256.608

90.630.951.648

117.672.804.844

Quy 4 nam nay

Quy 4 nam trurrc

- Chi phi khau hao TSCD
- Chi phi dich vu mua ngoai
- Chi phi khac bing ti~n
CQng
10. Chi phi thu~ TNDN hi~n hanh
- Chi phi thus TNDN tinh tren thu nhap chiu thue narn hien hanh

6.011.574.668

2.382.417.215

6.011.574.668

2.382.417.215

- Di~u chinh CP thu€ TNDN cua cac nam tnroc vao CP thu€ TNDN nam hien hanh


ro 01/10/2015
d~n 31/12/2015
VND

Tir 01/10/2014
d~n 31/12/2014
VND

Thu nhap Ban Di~u hanh

411.121.538

432.408.636

Trong d6: Thu nhap cua T6ng Giam d6c

111.000.000

189.993.252

Thu lao H9i dang Quan tr], BKS

275.000.000

190.000.000

C9ng

686.121.538