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CONG TY CO PHANDICH VU 0 T0 HANG XANH
86o c6o tiri chfnh qui lll nim 2015
CONG TY CO PHAN DICH VU O TO HANG XANH
235/18 Dien Bi6n PhLl, phudng '15, qlan Blnh Thanh Theih ph6 H6 Chi N,'linh
BANG cAN DoI KE TOANNgay 30 thing 09 nim 2015
M6 30/09/2015
VND
01t01t2015VND
TAI sANTAI SAN NGAN HAN 100 392,377 ,942,47O 189,084,312,338
TiCn va cac khoin tuong duong tien 110 5.1
Tien 111
C6c khoen tuong duong tien 112
Oau tu tai chinh ngin hen 420
Chong kho6n kinh doanh 121
Dlr phong giam gia ch0ng khodn kinh doanh 122
DAu tu nim giir d6n ngdy d5o han 123
C{c khoan phaithu ngan h?n 130
PhAi thu ng5n han cia khach hang 131 5 2
Tre truoc cho nguol ben 132 5 3
Pheithu noi bO ngin han 133
't6,553,0'12,246
16,553,012,246
76,776,313,369
62,225,133,605
13,349,977,283
't0,376,591,028
10,376,591,028
Phdi thu theo ti6n dO k6 ho?ch hqp d6ng xay
d{ngPhaithu ve cho vay ngdn han
Phaithu ng;n han kh6c
DLi phdng phaithu ngii han kh6 ddi
Taisen thi6! chd x0 lY
Hang t6n khoHdng tdn kho
Dp phdng giam gia hang t6n kho
Taisan ngen h?n khec
Chi phitfe trvoc ngin han
Thue GTGT duqc kheu trtr
Thue v?r cec khodn khdc phaithu Nhd nu6c
Giao dich mua ban laitr6i phi6u Chinh pha
Taisen ngdn han khac
134
135 5.4'136 5.s
137 5.6
139
140 5.7
141
149
150
151 5.8.1
152
153 5.15
154
155
900,000,000
2,330,430,657
\2,029 ,228 ,1_76)
280,694,346,971
281 ,7 40 ,664,042(1 ,046 ,317 .071)18,354,269,884
257,138,278
17,540,537,935
70,438,654,048
51,138,709,394
16,178,353,669
2,500,000,000
(634,920,333)
107,6,10,72A,247
1A8,778,728,247
(1,168,000,000)
658,339,015
59S,672,;4S
P
\e
CONG TY cO PHAN DICH VU O TO HANG XANH
235/18 Dien Bi6n Phi, phLrong 15, quan Binh Thanh, Thdnh ph6 H6 chi NIinh
BANG CAN DOI KE TOANNgay 30 thing 09 nim 2015
MA
soThuy6t 30/09/2015
vNo01t01t2015
VND
TAI SAN
TAI SAN DAI HAN 200 68,519,351,058 52,993,234,634
C6c khoan phaithu dai h?n
Pheithu ddihen cia khach hang
Tra rudc cho ngLrdi ben dati hAn
Von kinh doanh d don vltrlrc thuoc
Phajthu noi b0 dai han
Phdithu vd cho vay dai h?n
Pheithu daih?n kh6c
Dq phdng phaithu dai han kh6 ddi
Tai sin c6 dinh
Taisan c6 dinh h0u hinh
Nguyen gl5
Gia tri hao mdn loy k6
Taisan c6 dinh thue tai chinh
Nguyen gi6
Gi6 tri hao mdn 10Y k6
Taisan c6 dinh v6 hinh
NguyCn gia
Gid tri hao mon liy ke
Bit dEng sen dau tuNguyCn gia
Gi6 tri hao mdn loy k6
Taisan dd dang daihenchl phlsan xuet, KD dd dang daih?n
Chiphlxay d{ng co ben dd dang
Dau tu tai chinh dai hen
Dau tu varo c6ng ty con
Deu tu vdo c6ng ty lien doanh, lien k6t
Deu tu g6p v6n vdo don vi khac
DlP phdng dau tu tei chinh ddi han
Dau tu nem gii? den ngay d6o han
Taisan dai h?n khac
Chi phitra truoc dei hen
Taisen thu6 thu nhap hoAn lai
Thi6t bi, vat tu, phu tirng thay th6 ddi han
Tal san ddl han khac
210
211
212
213214
215
216
219
220
221 5.9
222
223
224
225
226
227 5.10
228
229
230
231
232
240241
242 5.11
250251 5.12
252
253
254 5.12
255
260261 5.8.2
262
263
268
18,000,000
18,000,000
50,811,970,920
39,159 ,7 04,12066,358,849,602
(27 ,199,145,482)
11,652,266,800
12,156,516,280
(504 ,249 ,480)
296,939,739
296,939,739
10,787 ,7 46,133
21,872,000.000
( 1 1,084,253,867)
6,604,694,266
6,604,694,266
8,000,000
8,000,000
40,955,234,01t
29 ,285 ,417 ,21154 ,477 ,414,560
(25,192,061 ,349)
11,66e,s16,;oo
12,156,516,2A0
(486,699,480)
."1
0
.H\<
810,647,660
810,647,660
10,942,331,089
21,872,000,000
(10,929,668,911)
277,021,474277,021,874
TONG CQNG TAI SAN 460,897,293,528 242,077,546,972
CONG TY CO PHAN DICH VU O TO HANG XANH
235/18 Dien BiCn Phrl, phLrdng 15, quan Binh Thanh, Thanh ph6 HO Chi Minh
BANG CAN DOI KE TOANNgay 30 theng 09 nam 2015
Me rhly6is6 rnirh
30/09/2015
VND
0'1t0'/2015VND
NGUON VON
\q P!:14lrq,NE ngen h?n
Phditre nguoi ban ngen h?n
Nglrdi mua re tien trlroc ngdn han
Thu6 va c6c khoan phei ndp Nha nuoc
Pheitre ngudi lao d0ng
Chiphlpheitra ngdn han
Phai tre ngdn h?n khac
vay va nq thue taichinh ng6n han
Du phdng phei tra ngSn han
Nq dAi hen
Phai tra ngudi b6n dai han
NgLPdi mua tra tiAn truOc ddi han
Ch! ph' phaiira dd han
Thu6 thu nhap hoan lal PheitreDq phdng ph6itra dai han
VON cHtJ Sd HI:IU
VOn chi sd h0uV6n g6p crla ch(] sd hiru
- c6 phi6u ph6 th6ng c6 quyen bi6u quv6t
- uo pnleu uu oal
ThAng dLr v6n c6 phan
Quydn chan chuy6n d6it|^ai phicu
V6n khac cia chLl sa h&u
uo pnreu quy
QuY dau tu phai iri6n
QuY khac thuoc v6n chi sd hiru
Lqlnhuan sau thu6 chua Phan Ph6i
- LNST chua phan ph6i loy ke d6ncu6i ky truoc- LNST chua phan ph6i ki nary
l.lgu0n kjnh phi vi quY khac
TONG cQNG NGUON VON
300 338,153,253,543
338,153,253,543
1 16,77 0 ,A40,53417,005,308,557
1 ,624 ,335,117
2 648,7 58 ,7 41
796,809,128
1,956,327,005
197 351 ,67 4 ,461
'122,7 44,0X5,945
122,7 44,099,985
111,161,690,000
111161,690,000
635,620,600
4 309 ,221 ,242
6,637,508,',I43
(11 205,238,864)
17 ,a42,747 ,O07
!41q4!qfe1137,176,253,994
49,036 ,423,O5222,215,199,327
1,393,879,',]25
3,317,722,334
1 ,444,099 ,771
1,155,319,315
58,6'13,611,070
3,t 0
311 5.13
312 5.14
313 5.15
314
315 5.16
319 5.17
320 5.18
321
330
331
332
333
341
342400
410 519411
411a
411b
412
413
414
415
414
424
421
421a
421b
430
plfy'2j?s781O4,901 ,292,974111,161,690,000
111,161,630,000
635,620,600
4,305,221,242
('i'1,205,238,864)
(28,666,439,683)
17 ,461 ,200 ,819
]NOIH\
ir0
CHU TH! NGOC HUYEN
GiSm D6c Tai Chinh
KiCm KO Toan Trudng
242,O77,546,972
DUNG
ng Gi6m al6c
440
LA NGoc HUYNH
Ngudi lap bieu
o\q,{ii0 xi&>i
rcu vq 6rO
TP. H6 Chl Nl'nh. ngey 30 tn6ng 10 nbm 2015
CONG TY CO PHAN DICH VU O TO HANG XANH
235/18 Dien BiCn Phi, phuong 15, quan Binh Th?nh, Thanh ph6 H6 Chi Minh
BAo cAo KET QUA HoAT DQNG KINH DoANHOty 3 nem 2015
VNDVND
ThuMl y6tso min
h
any 3/2015
VND
AirJ 3!2014
VND
Loy k6 diln cu6i qut Loy k6 66n cu6tquy3t2015 3t2014
Doanh thu ben hang vacung cap djch vV
C6c khoangiam l doanh thu
Doanh thu thuAn
Gi6 v6n hing b6n
Ld nhuan gop
4G9,723,594,455 305,145,741,190
57,506,143
305,088,235,047
293,187,595,963
11,900,538,084
't,208,189,302,867
'140 262,143
1,208,049,O4O,721
't,166,046,575,!,14
42,002,465,180
83E,132,926,698
148,866,235
837,984,052,461
811,943,426,273
26,040,636,r88
02
10 6.1
11 6.2
20
469,723,594,455
151,702,173,943
15t021 ,120 pl2Doanh thu hoqtdong laichinhChiphitaichlnh
Trong 66: chiphiEivay
Chi phi ben hAng
Chi phi quan Itdoanh nghiep
12,3t2,242
1,829,994,076
1 ,829,994,076
8,276,4A6,497
3,559,985,270
1,366,966,911
8,999,715
1 ,417 ,aDg 744
1 ,01 1 .241 ,397
4,524,917 345
1,865.723,317
4,501,288,393
71,536,763
2,554,345,702
2,829,760,746
21 ,7 5A,871 ,380
12.132,631 ,8U
5,206,153,027
166,169,718
3,937,437,964
3,383,049,771
13,455,468,613
6,180,917,084
2,632,9A2,245
21
22
23
25
6.3
6.4
6.5
6.6
Ld nhuan thuan t|}!99! .lons tllllloanrl
Thu nhAp khec
Chi phikh6c
Lq| nhuan khAc
3,192,932,305
14,457,233
3,1a2,475,472
244,692,492
244 645.240
17,809,314,562
73 360,232
17,735,954,330
22,942,107 ,357
5,099,360,350
I,779,014,652 !:,765,286,675 rY
8,013,727,977 AN
- - .ol
10,646,710,222\li\
31 6.7
32 6.8
40
T6ng lqi nhuin k6 to6ntrutc thu6
Chiphi thuC lhu nhapdoanh nghiep hien hanh
Chi phi thu6 thu nhapdoanh n9hi6p hoen hiLgl nhuAn seu thuiithu nhap doanh nghjqp
4,549,441,983
'1,000,877 236
4,745,933,67350
51 6.9
52
3,544,584,f47 4,745,933,673 17 t842,7 47 ,0O7
OPHAN
10,448,710,222
Laico ban tlen c6 phi6u 70 6.10
UINC X,'{NH
N DONG
Gi6m D6c
j,'']:'
//.\0193!9i\.',/^1.'^. \':
')liI -,::THINGQC H
Giem O6c Tii Chinh
Ki6m K6 Toen Tru"ong TP. Hd Chl[,linh, ngay 30 thang 10 nem 2015
oONG TY CO PHAN DICH VU O TO HANG XANH
235/18Den Bien Phi. phLrdng 15. quan Binh Tnalh Thanh ohd H6 Chr lM'nh
BAo cAo Luu CHUYEN TIEN TE (theo phuong phap gienKy tii chinh k6t thfc vao ngey 30 thang 09 nam 2015
I th6ng dau
"o uto
ticp)
I theng dauni.rn 2014
VND
LUU CHUYEN TIEN TU HOAT OQNG KINH DOANH
LEi nhuan tru6c thuC
DiCu chinh cho cec khoan
KhSu hao TSCO VA BDSDT
Cdc khoen du phdng/ (hodn nhaP)
{Leiy'd chenh .6ch tt gid h6'doa oo ddrh gi6 l?' cac
khoan muc tlen tC co goc ngo?itC(LeD/16 tri hoat dong deu tLl
Chiphileivay
01 22,942,107,357
4,S83,680,966
1 ,427 .2A9 ,870
(29 ,523.7 50)
(1,672,646,747)
2,829 ,760,7 46
30,480,548,442
(26,809 ,902,672)(172,961,935,795)
61,466,116,329
(6,526,144,003)
(2,788,806,590)
,10,646,710,222
2,431,428,0001 ,318,327,479
(57,675,350)
160,854,046
3,383,049,771
17,882,694J6L(1,724,351,305)
6,894,046,588
14,033,467,795
(72,779 ,593)(3,383,049,771)
(34,300,462)
33,595,727,420
(20,899,640,699)
7,095,454,545
(7,050,000,000)
10,091,240,000
166,169,718
(10,596,776,436)
02
03
04
05
06
08Lqi nhuAn KD tru6c nhbng thay ddi v6n tuu aiQng
(Tdng)/glem c6c khoan phel thu
(Tdng)/giam hang t6n kho
Tang/ (giam) cac khoan phaitra (kh6ng k6lai vay phai
tra, thu6 thu nhap doanh nghiep phai nop)
(Tdng)/ gidrn chi phitra truocTi6n l6i vay da tra
Thu6 thu nnap doanh nS!E! qqj!!luu ctruy6n ti6n tuan tir hoat alQngfdnMoanh 20
LUU cHUYEN TIEN TI-T HOAT DQNG OAU TU
Tidn chi mua sdm, XD TSCD vd c6c TSDH khAc
Ti6n thu thanh ly, nhLlqng b6n TSCD vaTSDH kh6c
Ti6n chicho vay, mua c6ng cu ng cia alon vi khdc
Ti6n thu hdj cho vay, ben lqicong cu ns cia oV khac
TiAn thu l5i cho vav. c6 tuc va lqi nhuan droc chia
Luu chuy6n tidn thuAn tu hoet dong deu tu
Luu cHUYEN TtEN TLr HoAT DQNG TAI cHINH
ten Inu Iu orvay
Tien ke nq g6c vay
c6 tLlc, lqi nhuan da trd cho chi sd hcfu
Luu chuy6n iialn thuan tir ho?t along €,ichinh
LUU CHUYEN TIEN THUAN TRONG KY
T|EN vA TUoNG ouoNG TIEN oAu KV
TrEN vA TuqNG ouoNG TIEN cuol KV
138,738,063,391 (15,332,393,002)
7,666,557,982
9,093,629,789
6,'176,42',1,2',18
10,376,591,-" j!!99o' '16,760JA7,771
oO DONG
ng Giim d6c
09
10
'11
12
14
15
21
22
23
24
27
(4 ,367 ,494 ,677)(121,507,6tfs)
\37 ,664,45O,472)24,969,272,725
1,600,000,000
44,754,544
\11 ,054,023 2071
406,078,308,557
(267 ,340,245,166)
27 5,114 ,476,919(290,446,869,921)
Jt;
33
34
36
"'-L'''l'--,-'/ L.'-'
40
60
:t
fI
LA NGQC HUYNH
Ngudi lap biCu
CHU THINGQC HUYEN
Giam D6c Tai Chinh
KiOm K6 Toan Trudng TP. Hd chiMinh. ngay 30 tharg 10 ndm 2015
GONG rY c0 PHAN DlcH vU 6 rO HANG XANH235/18 Oren Len Phrl pnuong 15, quAn.Binh Thann Thann pho H6 Chr [,4 nh
THUYET MINH BAO CAO TAI CHINHCho ky taichlnh k6t thuc vao ngay 30 theng 09 nem 2015
Ban thuy6t minh nay ld moi bO phan kh6ng the tach rd tluoc doc cirng voi c6c bao cao tai chlnh dtnh kem.
1. OaC O|EM HOAT OQNG
1,1 Hinh thri"c sd hou vOn
cong ty cd phan Dich vu 0 to Heng Xanh ("c6ng ty") la doenh nghj,ap dugc c6 phAn h6a tu mot xinghiep crla C6ng ty Co khi 0 to Sea Gdn (nay ld T6ng COng ty Co khi O t6 Sai Gon) theo Quy6t dinhsii 64'18/QD-UB,KT ngay 15 th6ng 10 nam 1999 clja 0y ban Nhan dan Thanh ph6 Hd chi[4inh. congty ho?t dong theo GlAy chung nhan d6ng ky doanh nghiep s6 0302000126, dang ky len dAu ngay 17
th:ing 5 nam 2000 vd deng ky thay doi lan thu 18 ngay 13 theng 11 nnm 2014 do S{i KC ho?ch vaDeu tLr Thanh Dh6 HO Chi lV nh cao
C6 phi6u cia COng ty (mA chnng khoSn E HAX) (luoc niem y6t tren San giao dich Chong khoenThenh ph6 Hd Chi lvlinh iheo ci6y phep s6 113/UBCK-GPNY ngay 13 thang 12 ndm 2006 crla Chitich 0y ban Chung khoen NhA nudc.
TrU sd chlnh cia Cong ty:- Oia chi 235/18 DiCn Blen Phi, phudng 15 quan Blnh Thanh, Thenh ph6 Hd Chi Minh.
- OiCn thoai : 08.35120026Fax
1,2 Linh vuc kinh doanh
Linh vuc kinh doanh cia C6ng ty ld ho?t dong thuong maiva dich vU.
'1.3 Nginh nght kinh doanh
Theo Giey chOng nhan dang ki doanh nghiep, nganh nghd kinh doanh crla C6ng ty E:- Oai i mlia ban pru tJng cac loal- I\4ua bdn phu tung, may m6c, thi6t b chlyen ngdnh 6 to- Dich vlr crru h0 xe 6 t6;- Dai li bdo hiem;- Dich v\r sLla choa, bao dlrong, bao hanh cac loai 6 t6;- Dai li mua b6n xe 6 t6;- O6ng mO thirng xe cAc lo?i; san xu6t cdc chi ti6t va phu ttng cho xe cO dong ca (tnr ren, duc, can
keo kim oai, dap c6t, gd, han soi tai ch6 ph6 thAi klm loai va xl rna dien);Cho thue xe 6 t6:
- Thi6t ke, c6it?o phuong tien xe co gioi duong b6;- K nh doanh bAt dong sen;- Van tai hdng h6a beng duong bO.
HoAt dong chlnh cia Cong ty la kinh doanh xe, mue b6n phu t0ng ve dich vU s&a choa xe.
Ghu ki kinh doanh th6ng thudng
Chu ki,kinh doanh th6ng thuong cla C6ng ty khdng qud 12 th6ng-
Oic di6m ho?t dong cia C6ng ty trong ky c6 anh hudng d6n Beo cao tai chinh
C6 phi6u cia Cdng ty (ma chong khoen b HAX) bitam ngung giao dich k6 tir ngey (M thang 4 nem2013 theo Quy6t d nh sd 1 1 1i2013/QD-SGDHCN,4 ngay 01 th6ng 4 n6m 2013 cLla T6ng Gram d6c Sdgiao dich Chung khodn Thanh phd Hd chr Minh- Theo Th6ng beo s6 486/2013/TB-SGDHctvt n-gay 25thSng 4 nam 2013 cia T6n9 Gi6m d6c Sd giao dich Chung khoan Thanh ph6 H6 Chi Minh, cO phiCuHAX duqc glao dlch trd lel duol dQng bi klern soet k6 tu ngay 03 thang 5 ndm 2013 voithdi gian giaodich E 15 phut trong dqt khOp lgnh dinh ki, x6c dinh gia d6ng cl}a cia m6i ngay giao dich.
08.35120025
1.4
1.5
CONG TY cO PHAN DICH VtJ O TO HANG XANH235/'8De.1B.erPhi.ohJo-g15 ouar€'-h -h,arF Th"nh oh6 Ho Cl-l N4 nh.
THUYET MINH BAO CAO TAI CHINHCho ki'Eichinh k6t thUc vao ngay 30 th6ng 09 nam 2015
1,6
Theo Ouyet dtrh s6 2riQO-SGDHCM ngay 14 th6ng 0l ndm 2014 cda T6ng Giem d6c Sd grao dichCh".9 khoac Tharh ph6 Ho Ch'vl.ll- ve vrec oJy t'i co phieu HAX th,oc d,dn bt kiem soer vi Ouyetdinh s6 133i QO-SGDHCIV ngay 03 thanq 4 ndm 2014 cia T6ng Giam d6c Sd giao dich Chong kho:inThinh ph6 Hd Chi ftIinh ve vicc chuydn c6 phi6u HAx tu dien ki6m soet sang dien canh beo k6 tungiiy 07 theng 4 ndm 2014
. heo Ouyer d n'r s6 3EZIOD-SCDHCIV4 rgay 27 rhelg Oe nan- 2015 cja T619 GidT Dijc Sd giao dtcFchLrng khoan Th:inh Ph6 H6 chr llinn vi vrec oua i6 phi6u HAX ra khdi dien canh bao ke-trr ngey31t0812415
Ciu t.r1c cia C6ng ty
C6ng ty con
.TCn c6ng ty Tru sd chinh
COno tv c6 ohen Co So 102 Cach M?ng Hoat dong chinh 72,62% 72,62ok
;n'OtdbilTho Thang TAn pluolg cUa C6cg ty laC6' Khd. q,ran Ninh mLa ban pnu ling' Kidu, ThAnh ph6 can va dich vu s|}a i. Tho. lchoa xe
72,62%
C6c Oon v!lnrc thuoc kh6ng c6 tu cach phap nhan hech toen phu thuEc
Tdn don vi Dia chi
:Hoet dons kinh Tile lTYle TYlglsldoanh chinh v6n gdp quyCn ich
bi6u II q,]vef i
Chi nhanh Cdng ty c6 phen Dich vu O t6 HangXanh
chi nhanh Cong ty c6 phAn Dlch v! O to HangXanh tai Ha Noi
2008 V6 Ven Kiel KP2, phudng An L?c, quanBinh Tan, Thanh ph6 H6 Chi N4inh
46 Lang Ha, quan D6ng oa, Thanh ph6 Ha N6i. ,,'al
4.7 TuyCn b6 vC kha ning so s6nh th6ng tin tron Bao ceo tAi chinh
Nhu de tr,^h bay tar thuy€t m n' s6 3.1. k6 tu ngay 0' thifg 01 nam 2015. C6ng ty da 6p dvng Thongt- s6 200i20 r'rT-B-C ngay 22 rharq '2 .am 2014 cLla Bo Tai c.i.h ve hJdlg d;n ch€ d0 re lodrDoanh nghiep thay thi! Qlry6t dinh s6 15/2006/QD BTc ngey 20 thring 3 nim 2006 crla B0 Taichlnhva Thdng tu s6 244l2009/fT-BTC ngdy 31 thdng 12 ndm 2009 crla Bd Taichinh. Cong ty dA trinh beyl?i c5c so l6u cia ky trldc theo thdng tu nay do vay c6c sd lieu trinh bay tong 860 c6o tdj chinhcho k! ta chinhgth6ngk6tthUcvaongay30thang9nem20l5sosenhdlrocvdis6liCutuongungcrla kt' truoc.
55luqng nhln vi€n
56 luong nhen vien cia COng ty veo ngay 30 thdng 9 ndm 2015 E 264 ngudi (vao ngey 31 thang 12ndm 201414 186 ngudi)
NAM TAI GHINH, ooN VI TIEN TF sI} DVNG TRoNG KE ToAN
Ndm tai chinh
Ndm tdr chinh cia COng ty dugc bdt dA! ti, ngay 01 thang 01 ve k6t thrlc vao ngey 31 thang 12 h;rngnam.
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2.
2.1
coNG rY cO PHAN DlcH vU 0 T0 HANG xaNH235/18Oien Bren PhLj, phuong 15. quen.Brnh fh.anh. Thanh ph6 H6 ChtMinh.
THUYET MINH BAO CAO TAI CHINHCho ki,€ichtnh ket thlc veo ngAy 30 thdng 09 ndm 2015
3,
3.1
4,1
4,3
oon vitian ti sr! dqng trong kia to6n
Don vi tidn te dugc s& dung trong ke toen b d6ng Viet Nam ("VND").
CHUAN MVC VA CH€ 09 KE TOAN AP DUNG
chuln mpc va chi6 d0 k6 toAn ap drtng
Ngay 22 rldng -2 ^af|2a14 Ba Tai chin. dA ba' hdnh T-o-g tu so 200/2014/TT-BTC ve hudng d5nche dO ke ban Doanh nghiep ihay thd Quyet dinh s6 15/2006/Qo-BTC ngay 20 thang 3 ndm 2006cia BO Tai chinh va Th6ng tu s6 244l2009/TT-BTc ngey 31 thang 12 nam 2009 cia B0 Tei chinh.Thong tu nay c6 hieu lvc 6p dlng cho nem tei chinh bet d6u veo hoac sau ngay 01 thdng 01 nem2015.
C6ng ry Ap dung ciic chu6n muc k6 toen. cha d0 k6 to6n doanh nghep Vret Nam duqc ban henh theotldlg ru nay va cac trdng lu l'Lrdng d,r thrc|.i6n chJa_ nvc ke toan Vret Nan cia B0 TAi chinhtrong viec lap va trinh bay bao c6o taichinh.
Tuyen b'i va viec tuan thi chuln m',pc k6 roan ve chi6 aIQ kA toan
Ban T6ng Giam d6c dern bao da tuAn thi yeu cau cua cac chuAn muc ke toan chA dO k6 to6n doanhnghiep Vlet Nam duqc ban hanh theo Thdng tv s6 20012o14/77-BrC ngay 22 thlng 12 nem 2u4 vac6c lhdnq tu hudng den thuc hren chudn muc k6 to6n Viet Nam crla B0 Tai chinh trong vigc Ep vatrlnh bdv beo cao €ichinh.
cAc cHiNH sAcH KE ToAN CHO YEU
cosd lap beo c6o telchinh
Biio ceo tai chinh duqc Fp tren co sd kC to6n d6n tich (tru cac thong tin liCn quan den cac luOng
ti6n).
Tian va cac khoan tuong dwong tiAn
lien bao g6rn lien mat tit)n g&i ngan haig kh6ng ki hen va ten dang chuydn. Cac khodn tuongduong tien a cac khoan dau tu n96n han co thd h?n thu hor hoac dao h?n khdng qud 3 thdng c! khdndng chuy6n 66i de dAng thanh mot luqng tLon x6c dinh va kh6ng c6 nhieu rii ro trong chuyen d6ithdnh ti6n.
CAc giao dich beng ngo?itq
C6c nghiep vv phat sinh bdng d6n9 tiiln khac voi vND dLroc quy d6i ra VND theo ti gi6 h6i doai iailgey p-6t sinl^ nghiep vJ. Vao tho dier cu6r ki lar cl rh. s6 dJ cac tai sen bdng ti6r va cong no c6gi5c e don v ti6n ie kh6c voi VND duqc quy d6i ra VND theo tt gia cia ngan hAng thuqng mai cdph6n NgoAl thuqng Viet Nam cdng bO vao ngay niiy.
T6t ca cec khoan chenh lcch ty gla phat s nh trong ki, vai chenh lech d6nh gia hi cu6i ki dusc ghnhan vao doanh thu tdi chinh hodc ch phl tai chinh tfen bao c5o k6t qua hoqt dong kinh doanh.
Trong quy 3 nam 2015, C6ng ty kh6n9 c6 cac nghi6p vu phet sinh b,ng ddng tidn kh6c voi VND- Vao19dy 30 rhang 9 nar 2015. so d" co'rg 1d phd t1u co goc USo d-oc q"y d6i 'a VNo treo ti g'a mJavdo cia Ngan heng Thuong mel c6 phan Ngoar lhu'ong Vret Nam cong bo vao ngay $y ld 22.45AVND/ USD.
CONG TY cO PHAN DIGH Vu O TO HANG XANH235/18Dien Bien Phd, phuong 15 quan€lnh Th.anh, Thanh phO H6 ChlMinh.THUYET MINH BAO CAO TAI CHINHCho ky tai chinh ket thuc veo ngay 30 thang Og ndm 2015
4.5
C6c khoan phei thu cho vay ngin h?n
Cdc khodn phei thu cho vay ngtn h?n duqc ghi nhan theo gid g6c.
Cec khoan phdi thu cho vay ng6n han bao g6m cdc khoan cho don vi kh6c vay ten c6 tinh l6i sugt c6thdi h?n thu h6i hoac thanh toan cdn lai khdng qua 12 theng kC tu thdi di6m tap bao ceo tai chinhnam
cac khoan Fheithu
Cdc khoan phai th! cia khach hang va phai th! khiic dugc phan itnh theo gie tri ghi sd tr& di dlpphdng phai th{r kh6 ddi.
C6c kcodn phd trJ droc t_uc .i6r tleo rguyel tic saJ. Phei thu cia khAch hang phen anh cec khoen phdi thu mang tlnh ch6t thuong m?i phdt sinh tu
giao dich c6 tinh chat mua - b6n gifta Cong ty va ngu,oi mua la don vi doc lap vdi COng ty.. Phai thu khdc phdn enh cac khodn ph6i thu kh6ng c6 tinh chat thuong mai, kh6ng li6n quan d6n
giao dlch cO tinh chat mua - bitn gitra Cong ty vd ngu,oi mua le don vi doc lap v6i Cong ty.
DU, phdng nq phal thu kh6 do th6 hlen phen gia tri dU kl6n bi t6n thSt do cao khoan phai thu kh6ngdugc kh6ch hang thanh to5n ph6t sinh d6j vdi s6 du c6c khoan phai thu tai thoi di6m lap Bang cand6i kC toan. CAc khoen teng hoAc giam dV phdng nay duqc ghi nhan vao chi phl quen li doanhnghiCp tren b6o cao ket que ho?t dong klnh doanh.
Hing ton kho
da-g Idr thodLroctinh Iheogia g6c lruo-g5oogeui thLAn c6 lh6 fiFc hren theo hor gie g6c thirinh rheo gia tr, tn,rgn c6 rhe rhdc hien duqc G,a goc hang t6n kho bao gdm cni pnl rnua,-cni pnl ch6blCn va c6c chi phi lien quan tr+c t ep lhic phat sinh dC cd duqc hang t6n kho d dia di6m vd tr?ngihdi hi4n tai. Gla trt thuan co ihe thuc hien duoc La gi6 bAn udc tinh iru ch phi ban heng udc tinh.
HAng tdn kho duoc ghi nh6n theo phuong phap ke kha thudng xlyen vA gla xuet kho duqc x.ic dinhtheo phuong phap thuc tC dich danh.
Chi phl sdn xuat krnh doanh dd dang bao g6m cac vat tu, phu tung xuet cho xudng soa ch0a, baohanh va cic chi phi nhan c6ng ien quan den cac dich v! dang thuc hien cho kh6ch hang.
Dlr phdng cho heng t6n kho dLroc trlch lap cho phen gi6 tri du ki6n bi tdn th6t do giam gi6 vat tu,Iharl oFan. rang roa tdn kro IhJ6c q-yAn so.h0r c:a C6-g ty cO thd xdy ra (gidT g,a. ;em oh;nchAl. 16r thoi. . ) dua tren bang chung hop l}' vd srr gdm gra l vao thdi di6m cudr ki'tar chinh Cackhoan tdng hoAc giam d\r phdng nay duqc gh .han vao g a v6n hang b6n tren b6o cao k6t qua hoAtdong kinh doanh.
Chi phi tre tru6c
Cri p. rra lrdc oao gdrn cac c|.i pr thrc 16 dii or6t sinh nlung c6 ien quan d6r (6t oud roal dlongsdn xu6t kinh doanh cda nhieu ky ke todn Chi phr trd trudc cia C6n9 ty bao gdm cdc chi phi sau- Chl phi trd truoc ngen han la tien beo hi6m di ro € san, c6ng cu dlng cq xuat dirng Chi phi tr6
trudc ngan han sC aluoc phen 06 dan trong thdr gian 12 tndng k6 tu kni ph6t sinn- Chi phltra truOc dai hen le chi phi c6fg cu dung cu va chi pht sia chira duqc phAn b6 vAo k6tqud noat dong kinh ooanh trong kno;n9 thoi gian 36 rhdng ke ru kh. pnat sinh.
Teisin c6 atinh hou hinh
TA san c6 d nh h0,u hinh du,qc thC h en theo nguyen gid tru di gie tri hao mon toy k6.
4.6
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I
4.8
CONG TY cO PHAN DlcH Vu O TO HANG XANH235/18 Den B e. Phi onuo,rg i5. ouA1.B'.\ lh?rr.Thanlph6rloChl N4nh.
THUYET MINH BAO CAO TAI CHINHCho kV tai chinh k6t thuc vao ngay 30 theng 0g n5m 2015
Nguyen gra crla mot tar sdn c6 dtnh bao gom grd muave cdc khoen chi phi lren quan truc tiep den vigc
dua tdi sdn d6 vao sr dulg Nht-/rg cl"i ohl mua sa'n rerg ceo vd d6i mOi tei sdn cd dinh dugcchuy6n h6a thanh tai san c6 dinh, nh0ng chi phi bao trl va sLla choa dLrqc ghi veo chi phi cia nam
hien hdnh.
Khi ben hay thenh ly Ei san nguyen gie va gia tri hao mon l0y k6 crla tai san dugc xOa s6 trong cAc
baoc6oGi chi.h vd bAt kV c5c khoan ai LO nao ph6t s nh do vlec thanh ly d6u duqc hach ben veobao cao ket que hoat dong kinh doanh.
Khdu hao tdi san c6 dinh hou hinh drqc tinh theo phuong phep kheu hao dudng thing theo thdi gian
hou ich Lrdc tlnh crla cec tei san nhlr sau:
Nha cl}a, vat kren tnicl\46y moc thiet biPhLrong uen van tal, truyen danTh et bidqng cu quen lY
Taisan c6 dinh hou hinh khec
Taisdn thuC hoet d0ng
5-25nem5-20ndm5-10nem3-10nAm3-10n5m
4.9
l\4ot khoan thuc dugc xem la thlg ho?i dong khi ben cho thue vAn duqc hudng phan ldn c6c quygn
lqi va phai chiu nli fo ve quydn sd hi?u tai sdn. chi phi thue hoat dong duqc ghi nhan veo b6o c5o kCt
qui ho?t dong kinh doanh phat sinh trong su6t thdi gian thue theo phuong phap dudng thdng
4.to Taisan c6 dinh v6 hinh
Tai s6n cd dinh v6 hinh dLrqc the hicn theo nguycn gi6 trlr di gia ri hao mdn l0y k6.
Tar sen cd drnh vo hinh E quy'ln sO dung dAt. Nguyen gi6 cia quydn sO dung diit la toan b0 c6c chiphi thqc tC COng ty de chr ra d6 co dugc quy6n sLp dung det lai 331K. 331H 333i4 va 335C Dren BienPh0, phudng '15, quan Binh Th?nh, Thanh ph6 H6 Chi N4inh. cec quyen s0 dung dat nay kh6ng x6cdinh thdi han nen kh6ng iinh khau hao.
Tai san c6 dinh vO hinh la phan mAm m5y tinh NguyCn gie crla phAn mem m5y tinh la toen bO c6c chiphi tinh den thdi di6m dua phAn m6m vio sr:r dung vd aluoc kheu hao lheo phuqng phap duAngthdng irong thdiglan 4 nem.
4.11 CAc khoin al u tutai chinh dai han
Khodn dAu tu,vao c6ng ty con duqc ghl nh4n theo gid g6c trLP di khoen 16 do t6n that.
Cec kho,n dau tu vao c6ng ty con duEc ghi nh6n khi COng ty nim quydn ki6m soet t€n phuong dientii chinh-c0ng nhu.chinh sach hoat dong, thudng duqc the hien th6ng qua viec nem gio hen 50%quycn bi6u quyet dol vdi cong ty nar'
Dv phong cho c6c khoen dAu tu vao cong ty con dugc trich Ep khi c6ng ty con nay bi 16 (tru trudnghop 16 theo k6 hoach dd aluqc x6c dinh trong phLrong 6n kinh doanh truoc khi dau tu). cec khoent:ng hoac giam dq phdng nay duqc ghl nhanvaoch phi iei chinh tfcn beo c6o ketque hoat dongkinh doanh.
4,12 Cac khodn nq phai tri va chi phi phaitrd
Cac khoen nq phdi tra va chi phlphar tra du'oc ghr nhan cho sd tiAn phei trd trong tuong lai lien quan
d6n heng hda va,dich vu da nhan dLrqc. Chi phi phei tr6 dLrqc ghi nhan dva trCn cac udc tinh hqp lyve so Ien pnarlra.
coNG TY c0 PHAN DrcH vu 0 T0 HANG XANH235i18Drer Bi6n Pl'i, phudrq 15 qJer B.r.Trarh. l hall^ pr6 Ho Chi Milh.THUYET MINH BAO CAO TAI CHINHCho ky tai chinh k6t thLlc vao ngay 30 thang Og ndm 2015
Viec phan lo?i cac.khoan phai tre la ph6i tri nguoi bdn, chi phi pheitra va phei tre khdc duqc ihlrchlen theo nguyCn tec saul. Phaitre ngudi b6n phdn 5nh cac khoan phai trd mang tinh chat thuong mai phat sinh ti, giao dich
c6 tlnh chAl mua - ben gi0a COng ty vo nguoi ban la don vidoc lap voi C6ng ty.. Chi phi phai tra phan 6nh cac khoiin phei tre cho hdng h6a, dich vu va tai san d5 nhan duqc ttl
ngudi ben nhLrng chua chi ke do chua co h6a don hoAc chua tli h6 so, tai lieu ke to6n ve cackhoan phiitni cho ngudi lao d6ng ve n6n tuong nghi phep, c6c khoan chi phi san xuat, kinh doanhphai kich truic. Khi cac chi phi dd ph6t sinh thuc te, n6u c6 chenh Ech vdi s6 d6 ktch, k6 toaniign hanh ghi b6 sung hodc ghi giam ch phltuong ung voi phan chenh lech.
. Phdi tra khdc phan 6nh c6c khoin phai tra kh6ng c6 tinh chSt thuong mai, kh6ng tien quan d6ngiao dich mua, b6n hAng hOa va cung cap d ch vu.
4,13 Tidn luong
TiCn luong phan b6 vao chi phi kong nem atudc can cLr vdo mfpc luong va cec khodn phu cAp iteduoc th6a ih!an tgn hqp ddng lao d0ng.
4.14 Bao hi6m xa h6i, bAo hi6m y t6, bao hi6m thSt nghiap va kinh phic6ng atoan
COng ty tric-h bao hiem xa h6', beo hrCm y te, bdo hdm thdt nghrep va kinh phi c6ng doan nhu sau :
- Bao hiem xe hoi duqc trich tren tdng quy luong cq bdn vao chr phi tA 18% va trtch tu tLlongngudi lao dong la B%. Bio hiern y te duoc trich lren luong co b6n vao chi phi la 3ol va trtch ttr tuong ngudi tao dong la15%.
- Beo hiCm th6t nghiep duoc trich trCn luong co b6n vao chi phi ta 1% vd trich tr-r tuong nguoi taodong d 1%.
- Ngoiii ra, COng ty cdn trich kinh phi C6ng doan 27o ren 6hg quy luong d6ng bao hi6m xa hoi.
4,15 V6n g6p cUa chi sd hii,u
V6n g6p c0a chLl sd h0u duqc ahi nhan theo s6 v6n thqc t6 da g6p cUa cac c6 ddng theo menh grd.
4.16 Thing du v6n c6 phin
Thang dLr v6n c6 phen duoc ghi nh€n theo s6 chenh tech gioa gie phet hdnh va menh gii c6 phi6ukhi ph6t h8nh :n dau phAt henh bd sung hodc chenh lech g0a gia tai phdt hanh vd gt6 tri s6 sachcJa c0 phie,r qLi. Chi pn, truc t|ep ,ren q,ran den v,ec phet hanh b6 sung c6 pnidu va ta. pnat hann cdph 6L qL! duoc gh, giarn tharg du v6n cd phan
4.17 Phan ph6i tqi nhuan
Lor nhlan sau thue thu nhap doanh nghiCp dr?o. c phen ph6i cho cec c6 d6ng sau khl d, trich Ep cdcquy theo Dieu le cia Cong iy cEng nhu cdc qui dinh crla ph6p luat va da duqc O?i hoi ddng c6 d6ngphe d!yel
Vlec phan ph6ilqi nhuan cho cac c6 dong dlroc cen nhtc den c6c khoen mLJc phi tian € njm trong tqlnhuan sau thu6 chua phan ph6i c6 the anh hudng d6n ludng tien vd khd n6n9 chi tfe c6 toc;hukhoan l6i do danh gi6 leitai sdn mang di g6p v6n; do danh gi6 hi cec khoen muc ti6n te: do denh gialai cac c6ng cu €i chinh vd c6c khodn muc tien ie khec.
C6 t!,c duqc ghi nhan le nq phai tra kht du,qc Ba h6i d6ng c6 dong ph6 duygt
CONG ry c0 PHAN Dlct{ vrJ 0 T0 HANG XANH235/18 DiCn Blen Phi phuong 15, qlan.Blnh Th.anh, Thenh ph6 H6 Chl Minh
THUYET MINH BAO CAO TAI CHINHCho ki'tii chinh kCt th0c varo ngay 30 theng 09 nem 20'15
1.18 Doanh thu
Doanh thu ban heng
Doanh thu ben hang dugc ghi nhAn trCn bdo cao ket qua hoAt dong kinh doanh khi ddng thdi thdaman tAt ca nem 15) di6u ki6n sa!(a) Doanh nghiep da chuyen giao phan lon rii ro va qi ich g;n lCn v6i quyAn sd hlru sin pham ho5c
hang h6a cho ngLrdi mua;(b) Doanh nghiep kh6ng cdn ndm gicr quyCn quan ly hdng h6a nhLr ngudi sA hiru hang h6a hoAc
qLyel k an soaL t'3ng h6a.(c) Doanh thu duoc x5c dlnh tuong d6ichdc chdn;(d) Doanh nghiep da thu Cluqc hoac sC thu aluqc loi ich kinh te tu giao dich b6n hang;(e) Xdc dinh duqc chi phl len quan den glao djch b6n hang.
Doanh thu cia giao dich ve cung cAp dlch vu
Doanh thu cung cap dlch vu duqc ghi nhAn tren bdo ceo cdo ket qud ho?t dong kinh doanh khi d6ngthoi th6a man tet ca bon (4) dieLr kien sau:(a) Doanh thu duo. c xac drnh tuong d6i chAc chin:(b) C6 kha nAng thu dr.lqc lqi lch kinh te tu giao dich cung cap dich vU d6;(c) Xac dinh du,pc phan c6ng viec de hoan thdnh vAo ngay lap Bdng can doi ke todn;(d) Xec dinh duqc chi phl phdl sinh cho giao dich vA chi phl dA hoain thdnh giao dich cung cep dich
vU d6.
Daanh thu tu ti6n Ei
Ti6n lai duqc ahi nhan lren co sd thdi gian va lai suel thLrc t6 tung ndm.
4.19 Chi phi divay
chi phl di vay bao g6m lei ti6n vay va cac chi phi kh6c phAt sinh lien quan trLrc ti5p d6n c6c khoan
Chi phi di vay li6n quan trvc ti6p d6n viec mua s5m, x6y dHng mOt tai sen cu th6 cen c6 mot thdi giandrl da d€ hoan thanh dua veo si dung theo muc dlch dinh tfudc hoAc de ben dugc v6n h6a vao
Chi phi di vay khac duqc ghi nhan vao chi phiho?t dong taichinh trong ki.
Thu6 thu nhip doanh nghiep
chi phi thu6 ihu ihap doanh nghiep (TNDN") kong ki, n6u c6, bao gdm thuc thu nhap hien henh vathu6 thu nhAp ho6n lai. Thue thu nhap doanh ngh ep duqc ghi nhan trong b6o c6o k6t qud kinh doanhngoaitru truong hqp cd cac khoan thu6 thu nhep c0 lien quan dCn cdc khoen muc dugc ghi thrngvao v6n chrl sd h0u, thi khi d6 cdc khoan thu6 thu nhap nay clng ituqc ghi thdng veo v6n chi sdhiru.
Thu6 thu nhap hiCn hanh le khoen thu6 du k|6n phd' ndp dua tr6n thu nhap chlu thu6 kong ki', 9l}dvng cac moc thue suat c6 hiCu lpc hoac co ben c6 hieu lLrc t?i ngiiy kdt thic nien d6 k6 toen, va cickhodn diau chinh ihue phei nOp lien quan den cac nem tftroc.
ThuC thu nhap ho6n l?i duoc tinh theo phlrong ph6p s6 du n9 trcn bdng can d6i k6 todn, dFa trencac khodn chCnh l6ch tam lhdi gioa gie tri ghi s6 cia ciic khoan mvc tai sen va nq pheitra cho mucdich bao ceo Ei chinh ve gia tri si, dung cho muc dtch thue. Gi6 tricLla khoan th!6 thu nh4p ho6n laiduqc ghr nnan dua ten cach thlrc thr hd, hoAc.ihann roan 9,6 k, gh, s6 cia cec knodn.muc ta:sin veno phdi fa duac du kien si dung cac muc thue su5l c6 hi6u luc tai ngay k6t thric ky kC toen.
c6NG TY cO PHAN DlcH Vu O TO HANG XANH235/'8 De1 Bier P"d. oh.o.g'5 ou:r-ElrTl?lh Thanl ph6 H6 Chi lM nh.
THUYET MINH BAO CAO TAI CHINHCho ky tai chinh ket thnc vao ngay 30 thang 09 ndm 2015
4.21
Tai sdn thu6 thu nhap ho6n lai chi duoc gh nhan trong ph?m vi chec chdn c6 di lqi nhuan tinh thu€trong tuong bi d6 lii sen thu6 thu nhap nay co th6 s0 dung dLrqc. Tli sin thue ih! nhap hoen lAiduqc ghi giem trong phem vi khong con chac chdn la cac lo ich vd thud co lrgn quan s€ duoc thlrchicn
C6ng ty c6 nghia vu nop thu6 TNDN vol thue suet 25% trCn thu nhAp tlnh thu6 truoc ngay 01 thdngA1 nAm 2414
Theo Thdng tu s6 78/2014/TT-BTC ngey 18 thang 6 nAm 2014 do BO-Tei chlnh ban hAnh, C6ng ty c6nghia vq n6p thud TNDN voi thue sult 22% hCn thu nh6p tinh thu6 k6 U ngay 01 theng 01 nem 2015va thu6 su6t 20% tren th! nhap tinh thu5 k6 tu ngay 01 thdng 01 ndm 2016.
Cdc bdo c6o thu6 cia C6ng ty s6 duqc ki6m tra bdi cd quan thu6. Do sq ap dung cia luat thu6 chotung loqi nghiCp v! va vlec giei thich hi6u c[ng nhu chep thuan theo nhi6u cdch khac nhau nen s6Ieu cLla beo c6o ta chinh c6 the s6 kh6c vd s6 lieu cia co qlan thuC.
LAi co ben tren cd Dhiiiu
Laico ban tren c6 phi6u duqc tlnh bang cach chia loi nhuan sau thu6 thu nhap doanh nghrep phan bdcho c6 d6ng sd hou c6 ph6u ph6 th6ng crla Cong iy cho s6 u'qng binh quAn gia quy6n coa s6 c6phi6u ph6 thong dang luu hiinh trong ki.
Cong cV tdichinhC6ng cV tAichinh - ghi nhan ban dau va trinh bay
Tai s:in iAi chinh
Theo Th6ng tu s6 210|2009/TT-BTC ngay 06 thang 11 ndm 2009, tai san tAi chinh duqc phan loqimot cach phi hqp cho muc dich thuy6t minh trong cec b6o cio tar chrnh bao gom tdi san tdi chlnhduqc ghi nhan theo gia tri hqp Ly thOng qua bao c6o ket qua ho?t dong k nh doanh, cec khoen dau tundm giir d6n ngey dao h?n cec khoan cho vay va phei thu idr sen tai chinh san sang dB b6n. Viecphen loai c6c tai san tai chinh niiy phu thuoc vao bdn chit va mqc dich cia tai san tAj chinh ve duqcquy6t dinh tai thdi di6m ghi nhan ban dau.
T?i thoi dl6m ghj nhan ban dau, tai san tai chinh duoc x6c dinh theo giA g6c c6ng vdi cdc chi phi lienquan trLlc ti6p den vi-ac mua phat henh ta sen ta chinh d6.
Tei san tai chinh crla Cong ty bao g6m: ti6n vd cac khoan tuong duong ti6n, phai thu vA cho vay c6ckhoar prd l'L khach helg va pha tru khac
No oh6 ke ta chinh
Theo Th6ng tu s6 210i2009/TT-BTC ngay 06 thdng 11 ndm 2009, nq phai tra tai chinh dugc phano?i m6t cach phir hqp cho muc dich thuyet minh trong bi;o c6o tai chinh bao g6rn nq phai tre tari
chinh dugc ghi nhan theo gi6 ti hqp ly th6ng qua bao cao ket qud ho?t dong kinh doanh, cec khoanng phe t.a tar chilh dLroc r6c d.nh t"eo 96 Lfl olar b6 Vdc p\an loai cdc \hoan nq ttli cnlnh phuIh-oc veo bir cTat va 11uc dlc- cJa ll_ojn .o pner lrd ra ch rh va duqc quy6t dtnh ra t'rdi d,6m grinhan ban dau.T?r iho drdm gh nhan ban dA! na,phaL td tal chlnh dLrqc x6c dinh theo gie g6c cong vOi cdc chi philien quan tr,rc [ep den viCc phal h;nh nq pndr rra ra, cn,nh do.
Nq phei tfe ta chinh crla Cong ty bao g6m: phai tra ngud bdn, chi phi phai ra, vay vd nq thug taichinh va c6c khodn phai trd khdc.
Danh q a aisau qhl nhan ban d5u
Hien tal chua c6 yeu cAu x6c dinh lAi916 tri coa cec cong cu tari chinh sau ghi nhan ban daLr.
4,22
CONG TY c6 PHAN DlcH Vv O TO HANG XANH235/18 Orer Bien PhJ p'ruonq 1q. q,anBrnl' I h.an'r. Tna^h p.6 h6 cl Nli1h
THUYET MINH BAO CAO TAI CHINHCho ki'tai chinh kCt thic veo ngay 30 theng 09 nem 20'15
Bir tru cdc c6nq cu iai chlnhcec tdisen idi chlnh va nq phai tfe tdi chinh duqc bir tru va gi6 tri thuen s6 duqc trlnh bey k€n bengcan d6i k6 to6n neu, va chi n6u, COng ty c6 quyBn h9p phep thuc hien viec b! hU cec gi6 tri de duqcghi nhan ndy va cO y dinh bt trir trCn co sd thuen, hodc thu duoc cac tei sen va thanh toen nq phai
trd ddng thol.
cac ben c6 li6n quan
Cac ben du'qc coi La lien qlan n6u mot bCn c6 khd neng ki6m soat ho+c c6 anh hudng ddng kA d6ivdi ben kia trong viyac ra quyet dlnh G chinh va hoat dong. Cac ben c0ng dLrqc coi la l6n quan ngucirng duEc ki6m soAt hoac carng chiu su anh hudng dang k6 cia mot b€n thu ba.
Cec c6ng ty sa! day duqc xem le cac ben c6 licn quan :
C6ng ty
r6ng Cbng ty i; khiGiao th6ng v4n tai sai GdnTNHH mot thanh viCn (Samco)
Cono tv c6 ohan Co khi 0 to can ThoHOi ;6ng Ouen tri, Ban Ki6m soat vd Ban T6ng Gl6m d6c
c6 oong dai lien v6; Nltie nudc
COng ty conThanh vi6n chil ch6i
Quan hC
5.1
THoNG TrN B0 suNG cHo cAc KHoAN IUc rRINH BAY TRoNG BANG cAN ool KE roAN
Tian vd cdc khoin tuvng aluong fian30/09/2015
VND
777.774.O9115 775.238.155
o'l I0'1t2015VNO
3.278.787.7107.097.803.318
Ti6n mdt tOn quy - VNDTen goi ngan heng -VND
Phailhu ngin h?n cia khach hing
Phai thu ciic b-An li6n quan -- Cong ty c0 phan Co khl O t0 Cen Tho
- Chinhdnh T6nq Cong Ty CK GTVTSaiGdn-TNHH lvlTV-XN C6n9 NghiepVdDchVu0T6
Phei thu cac t6 chilc va ce nhan khec- Cong ty TNHH Tu v6n - Thuong m?i -
Dich vq Narn Trung- Phel khu khach hAng kh6c
Tra tru6c ngtrn h?n cho nguoi ben
Tra trutc cho cdc td chuc va c6 nhan khic- Cong ty TNHH Nhua Phuoc Thenh- Tra trudc cho ngrloi b6n khac
8.931.889.711 9.566.770.0514 !80q7 i72 6.6!.!583.619
13.349.977,283 t6.178.353.66S
16.553.012.246 10.376.591.028
5.230/09/2015
VND
752.870.933112.567.368
640.303.565
61 .472.262.672
0'1t01t2015VND
1.2r8.780.05474.440.634
1 .144.299 .420
/t9.919.929.340
5.191.400.00044 .728.529 .3405i:i38.70s394
61.472.262.67262.225.t33.605
30/09/20 t 5VND
01t01t2015VND
5.3
f)
coNG TY c0 PHAN DlcH vU 0 To HANG XANH235/18 Dien BiCn Phi, ph_uong 15, quan-Binh Th,anh, Thanh ph6 H0 Chi l\4inh.
THUYET MINH BAo CAO TAI CHINHCho ki'tai chinh kCt thUc vao ngay 30 thdng 09 nem 2015
5.4
(') Day le khoan ung ku66 cho C6ng ty TNHH Nhua Phuoc Thdnh theo hqp ddng thu€ mat bengs6 22|HDTMB/PT-HAX ngdy 05 thang 7 ndm 2010.
Pheithu cho vay ngin h?n30i09,/2015
VND
Cho vay tien - ben liCn quan- Cong ty CP CK O tO Can Tho C) 900.000 000
01t0,1t2015VND
2.500.000.000900.000.000 2.500.000.000
C) 56 du cdc khodn cho vay kh6ng ih6 chAp voi lei suet O%^h6ng d6n 1,6%/th6ng theo tlnghqp d6ng cho vay. Theo Bi€n ban hop cia HOi d6ng Quan tri s6 022014/BB-HOQT/NKVng,ry 27 thang 3 ndm 2014, COng ty dlrng thu lai ten cho vay va khong thu lSivay ken phanl6i chAm tr6 d6ivd! s6 t 6n 900.000.000VND
Cac khoan phaithu ngin h4n khec
30/09/20r5 01t01t2015
Phli thu bCn liCn quanc6ng ty c6 phen Co khi O t6 Can Tho- LAt cha vay
Phel thu cac t6 ch{,c va ce nhan kh6cTam ung nhan vienPheithu khAc
Phel thu khiic b6n lien quanNoquA hAn tit 1 ndm dv'i 2 nimCang ty cd phin Co khi A b CAn Tho- LAi cho vay
NqquA h?n td 2 nAm dvoi 3 nemC6ng ty cd phen Co khl 0 6 Cen Tho- Cha vay
Pheithu thuong mei cac t6 chi,c va ciinhan khic
Nqqu, h?h ttj 2 d6n duoi 3 ndm- c6ng ty cP DT XD PW Sei Gdn- Cong ty CP PT Kf Xay dl?ng C.A.D- C6ng U TNHH DAU tv BA Ba
Nq que heh ten 3 nem- C6ng ty CP Minh ThAng- Nguyen ThiDinh chien- VO ThiThu PhLtqng
Gl6 tri DU phdngVND VND
1.139.847.686 569.923.843
1.139 847.686 569 923 8431.190.582.971
622.342 974568 280.001
2.330.430.65i 569.923.S43
ciA triVND
1.139.847.686
1.139.847 686
116.663.632
116.663.632
Drr phdngVND
I
1.256.51,1.318
5.6 D\.p phdng nq phaithu ng{n h?n kh6 aldi
30/09/2015cia g-c cE tri -thd
VND
01101t2015
- e-u ri6c -Gla tri co th6thu h6i
VND VNDthu h6i
VND
2.039.847.686 629.923.843
1.139.847.686 569.923.843
900 000.000
702.988.706167.368.746105.454.40026.869.45435.445.296
535.619.960447.577.96045.350.00042.692.000
60.000.000
83.684.37383.684.37352.727.20013.434.52517 522.648
734,220.706 99.300.373198.600.746 99.300.373105.454.400 52.727.20456.669.050 28.434.52536.277.296 18.138.648
s35.819.960447.577.960
45.350.00042.692.040
734.220.706 99.300.3732.7 42.836.392 713.608.2 t6
10
CONG TY cO PHAN DICH Vu O TO HANG XANH235/18 Den Eien Phu. phuong 15. qu4nBinh Th?nh, Thanh pho HO chi Minh.
THUYET MINH BAO CAO TAI CHINHCho ky taichinh kCt thlc vao ngiry 30 theng 09 nam 2015
Tinh hinh biCn dEng d\-p phdng nq phaithu kh6 ddi nhu sau:
S6 du dAu kY/ ndmTrich Qp dq phdng trong ki'/ nemHoan nhap dW phdng trong ky/ ndm56 du cuoi kt/ ndm
5,7 Hang tdn kho
9 th6ng daunem 20'15
VND
634.920.3331.409.923.843
[5 616.000)2.O29,228.179
Nim 2014
VND
680.431 715
1!5.511.382)634.920.333
30n9no15 01to1t2015
Nguyen lieu, vat Lle!Cong cu, dung cqChi phisan xuat, kinh doanh dd dangHang hOa
cong
VND
28 .389 .917 445121.838.227
2.619.244705250.609.664.065
(Jra goc DLl phdngVND
821 .317 .411
Gia gOc
VND
2A.671.489.9711.705.179.8583.363.17'1.303
75.038.887.115
DV phdngVND
943.000.000
225 000.000281-7 40-664.O42
225.000 0001 .046.317 .071 108.77a.728.247 1.168.000.000
{
d
ll.
Tinh hinh thay d6i du phdng giam gid hang t6n kho trong ky nhu sau :
I th6ng daunim 2015
VND
1.168.000.000(1?1:68?,-s.2s)
1 .046,317 .071
Nem 2014
VND
1.168 000.0001.168.000.000
S6 dLr dau ki'/ ndmGiam dLl p-hdng trong ki/ nem56 du cu6i kY/ nim
5.8 Chi phltra trudc
5.8.'l Chi phi tra trw6c ngin h?n
Chi phl s&a chC.Pa vdn phdngChi phl bao tri-phen memChi phl beo hiemChiphlCCDC
5.8.2 Chi phitra tru6c dei han
30i 09/2015VND
69.617 .44510.666.66714 962.500
161.891.666
01t01t2015VND
257.138-278 58.666.667
Chi phls&a ch0a ven phdng
Chi phlthu6 server FPTChi ph' khdc
30/0s/2015VND
3.359.599.2153.151.935.051
69.'160.00024.000.000
6.604.694266
o,tIo'I2015VND
163.401.874113.620 000
277,O21.874
11
cONG TY cO PHAN DICH vu O TO HANG XANH235/18 Oren Bren Phd, phuong 15, quan.Binh Tnanh. Thdnn pho H6 Chr ldrnh.
THUYET MINH BAO CAO TAI CHINHCho ky tai chinh ket thuc vao ngay 30 thang 09 ndm 2015
Tinh hinh ting giam lal san c6 dlnh hi?u hinh
Nhe cia.vat kl6n tnic
VND
Itl6y m6c Phuong gn
thl6t bi van 6i lruyCn dan
VND VND
Th,cl bid{ng cuquai ry
VND
ratsan c0 onnkh6c
VND
c0ns
VND
NguyAn giA
V,o ngdy 01i01/2015
Ting lfong kiGidm do thanh liGiam do ciiCl kh6u
Vao rgay 30/09/2015
eie tl hao n6n lily k6
Vdo ngay 01/01/2015
Khau hao trong kiGiarn do lhanh liVao ngay30/09i2015
Gi6 tti cdn lai
Vdo ngay0101/2015
Veo ngay 30/09/2015
16 704493 365 11 638 496 267
5.955.303.905 1.040.083.118
- (396.505 879)
24 856.605 947
30 812.120.770
(25 864.274.548)
(1.098.175.549)
28.746 276 624
971.648104 306.234 877
162.132.090 1.476.061.463
(83477.618) (121.896710)
54477.478.560
39.445.701 .346
(26.466 154.755)
(1.098.175.519)
22.659.757.274 12 282.fi 3 546 1.050.302.576 1.660399.630 06.358.E49.602
14.609 308 579
721.360 990
971648.104
19.448.54,1
(83 477 618)
7.806.192.256 1498677.533
1.385.316.513 2.671.104j66
(395 624 803) \2.443.456 412)
15.330.669.569 8.795.883.966 1.726325.587 907.619.030 438.647.330 27.199.145.482
306.234.877 25.192061.349
168.900.453 4.366.130.966
(36 488.000) (2.959.046 833)
2 095.184.786 3.832 304.011
7 329127 701 3.486 189.540
29.285.411.211
14268?.546 1.221 752.300 39.159,704.120
23.357.92E.414
26 979.951 033
5,10 Tinh hinh ting giam tai san c6 dinh v6 hinh
ll
l:QuyCn
^-. i -- ntrru uv,,9 u.LV!D
11646.41680011.646.416.800
Pnan memm6y tinh
VND
c0ng
VND
Nguyen gieVdo ngey 01/0112015
Vao ngAy 30/09/2015
Gieq hao mdn lay k6Vao ngay 01/01/2015
KhSu hao trong ki'Vao ngay 30/09/2015
Gie 4 cbn hiVao ngay 01/01/2015
Veo ngay 30/09/2015
5.11 Xay dung c(' ben dO dang
510.099.480 12.156.516.280
510.099.480 r2.156.516.280
486.699 480
17.550.000
486.699.480
17.550!qq504.249,4A0504.249.480
11.646 416.800
11 646.416 800
23.400.000 11.669.8'16.800
5.850.000 r1.652.266.800
COng ttlnh chi nh4nh He N'iShowraon Dien Bien Phi
01/01/2015
VND814.647.660
Teng trongnam
VND433.500.186
296.939.739
K6t ctruydnchi phi
VND(1.244.147.846))
30/09/2015
VND
296.939.739
CONG TY cO PHAN DlcH vv O TO HANG XANH235/18 Dre1 Bi6n Pci. ohddrg '5 oJAr B r- l .a-h. -hanr pho Hd Chi Mrnh.
THUYET MINH BAObAO TAI CHINHCho ky taj chlnh ket thuc viro ngay 30 theng 09 nem 2015
5.12 Oau tu tai chinh dai h?n
5.12.1 oeu tu vao c6n9 ty con
Khodn dau lu vao Cong ty c6 phin Co khiO tO can Tho.
Treo c;/ c-u-ng n.en dang <y . nl ooa-h s6 '800420200 rhay ddi la1 rhi 7 ngay 19 r'1649 7 r6m2013 do Sd Ke hoach va Oau tu Thanh pho Cen Tho cep. v6n gop cia COng ty veo COng ty c6 ph6nCo khl 0 tO CAn Tho la 21 872 OOo.OO0 vNO tuong duonq 72 62010 v6n di6u lC. Chiti6t nhu sau:
30/0s/2015 aua1l2015G a goc DJ phdT C a ftl-oo ri G, g6c D?p'ong Ga trihqp ly
VND VND VND VND VND VND
C6ng ty c6 phan Co khi
0 $ Can Tho 21.872,000.000 (11.081,253,867) 10.787,746.133 21.872.000.000 (10,929.668,911) 10.942.33'1.089
Hoat d6ng chlnh cia COng ty c6 phan Co khl O t6 Can Tho a mua b6n phu tUng ve dich v! s|}a choaXC,
5.12.2 DLp- phdng dAu tutalchinh dai h?n
Tinh hinh bi6n dong dqr phdng giam gii khoan dau u vao COng ty c6 ph6n Co khi O t6 Cen Thd nhusau:
I thiing dau NIm 2014nam 2015
VND
10.929.668.911 10.341.328.577
G:a r So co kl'a larg lra Gia ki 56 cd hn; n6nlra n
VND
VND VND VNO VNI
Phaitra crc t6 chu'c va ca nhen khac- C6ng ty TNHH Merc€des-Benz ViCt Nam 113.424.212789 113 424.212.789 48.525.206.U5 48.525.206.U. Phe ta nguqiban khdc 3.U5.827.745 3.345 827.745 511.216.707 511.216.70
56 du dau kY/ ndrnTrich Lap d\.f phong trong ky/ ndnls6 du cu6i ki/ nem
5.13 Phaitra ngudi b6n ngin hin
ng
'r16.770.040.534'r16.770.040,534 49,036,423.052 49.036,423.05
5.'14 Ngwdi mua tra tien tru6c
NgLrdj mua tre ti6n trudc E khoAn khAch hang ung tru6c fien mua xe ve dich vu soa choa xe
coNG TY cO PHAN DlcH vU O rO HANG XANH235/18 Oen Bien Phd ohuong 15. quan.Binh Thanh, Thanh ph6 Ho Chi Mrnh
THUYET MINH BAO CAO TAI CHiNHCho ky tdichinh kCt thUc vao ngay 30 theng 09 ndm 2015
5,15 ThuC va cac khoan phai thu, phai ira Nha nudc
01101t2015 SO phaingp 56 de hoantrong ki thuii trong ki
VND VND
56 dr thpc nop 3O/09i2015qong tL
VND VND
(18.741.677) 18.741.677537.851.994
VND
569.478.09930.194 249
599,572.348
3't.626.10530.194.24961.820.354 118.7 41 .677 | 556.593,671
a) Phaithu- Th!6 gi6 trigia 16ng- nCn thue dat- Inue mu nn?p ca nnan
b) Phai tra- Inue gra tn gta €ng- ThuC lhu nhap doanh
nghiep- Thue thu nhap ca nhan- lhue Khac
544.141 154 4 334.531.739
849.737.971 5.099.360 350663.871 448
- 3.000.000
(4.B78.672.893)
(4.367.494.677)(621.139.975)
(3.000.000)
1.581.603.64442.731.473
1.393,879.'125 10.100.763.537 (9.870.307.545t 1.624.335.117
5.16 Chi phi phai tra ngin h?n
Chi phl pheitra t6 ch{tc ve ca nhan khac- Chi phi l6ivay- Chi phi vAn chuyen- Chi phi deng kY xe- Chi phi kh6c
5.17 C6c khoen phditra, phai n9p
5.17.1 C6c khoan phAi tra, phai nQp ngdn han
Phai tre b6n liCn quanC6ng ty c6 phAn Co khl O t0 Cen Tho- Phei te do chi h0
Phaitrd cAc t6 chu,c va ca nhan khecKinh phic6ng dodnBao hiem xe hoi, y t6 va that nghigpC6 tuc phai faNhan ky quy cia C6ng ty Bdo ViCJ SaiGdnHang thia chd xi liPheifa do thu hO tiCn bao hiernPhai tra khac
30/09/2015VND
103.505.639
565 766.750427.1@l3s796,609.12E
01r0,u2015VND
246.9U.470408.764.167193.536 547594.814.587
1 .444.099.771
30/09/2015VND
15.809.'156
15.809.156
1.940.517.84949 615.500
584.010 23086 875 200
200.000 00012 640.835
404.145.314603.270.770
r356.327.045
01t01t2015VND
1s.809.156
15.809.156
1.139.510,1592.091.680
101.763.75286.875.200
200.000.00012.640.835
27 4.571.691_ !61.5!6. q.0.1
1.16s.319.315
5.17.2 Nq qu6 hqn chua thanh toan
COng ty khong c6 nq n95n h?n qua hqn chua thanh toan tai ngay 30 thang 9 ndm 2015 vd 31 thang12nem2014.
coNG rY c0 PHAN DlcH vU 0 T0 HANG XANH235/18 Oen B'en Phi, phudng 15, qudn Binh Thanh, Thanh pho HO Chi l\4.nh.
THUYET MINH BAO CAO TAI CH|NHCho ky tai chlnh ket thuc vao ngdy 30 ihdng 09 ndm 2015
5.18 Vay ve nq thue tei chinh
5.18.1 Vay ngin h?n
Vay ngin han ng6n hang: (a)- Ngan hang TNHH MTV HSBC (viet Nan)- NgAn hAng TMCP COng Thuung VieI Nam
Chi Nh6nhTey SAi Gdn- Ngaa hang 1MCP D6ng Nan:' A
Chi Nhenh Sei Gon- Ngan hdng |MCP Ky thuong Viet Nan -
Chi nh'nh fhanh DaVay ng6n h?n cia t6 chqc khac (b)Vay nqdn han cia c6 nhAn (c)
30/09i 20'15VND
173-X51 .67 4.46116.743.012 558
48 983.378.664
42 927.840.719
64.697.442 32018.500.000.000
5.500.000.000
01t01t2015VND
47.113.611.07040.542.233.757
6.571.377.3136.000.000.0005.500.000.000
1 97.351 .674.48,1 58.613.611.070
(a) Khoen vay ngSn hen tal cac ngan hairg d6 kinh doanh xe 6 to vdl lei suet theo tlng thoi di6mvay. Cec khodn vay nay dugc ddm bao bdng viec the chap cdc chong tu heng hda b xe 6 t0.
(b) Khoan vay kh6ng thc ch6p tai C6ng ty c6 phan san xuat Thuong mai ve Dich vu 0 t6 PTlvl theocac hop d6nq vay vdi lai suat 6,5%/n6m
(c) Khoen vay ca nhan khOng the chAp theo c6c hqp d6ng vay voi Ei suet 6,5%/nem.
5.18.2 Sd du vay qu6 hqn chua thanh toan
Cong ty kh6ng c6 s6 du vay ngdn h?n qua han chua thanh to6n tai ngay 30 th6ng 9 ndm 2015 vd 31
thang 12 nam 2014.
5.19 V6n chi sd h&u I"CSH")
Vor dAu lu lharg or ouv da,r r.? o1€r out d- DnOng ta, Lgr rhLAr chracia CSH v6n co phdn lri6n chrnh phan ph6l
VND VND VND VNO VND VND 1I
s6 du o1/012014 111.161690.000L6i lrong n6m2014
635 620.600 1 .092 211 .052 3.217.010.190 (28.666.439.683) 87.440.092.159
17.461.200.819 17.461.200.819
s6 du 31/'1212014 111.161 690 O0o 635.620.600 32rl.0'0.190 (11.205238864) 104.901.292,978
6 637.508.143 t22.744.039.985
(3.21l.010.190)
- 01.205.238 864) 104.901.292.978
- 17 .842.747 .AA7 17 .U2.747 .007
1.492.211.452
3.217.0101S0Phan loai lai (')56 du 01/01/2015 111.161 690 000
Laitrong kj' :s6 du 30/09/2015 111.161 690ooo
635 620.600 4.309 221.242
oas.ozo.ooo 4.309 .221 .242
(') Phan loai his6dudau ki theo Th6ng tu s6 2o0t2o14m-Brc vir hudng dgn ch€ dO kC todn Doanhnghiep thay the QuyCt dlnh s0 15/2006/QD-BTC ngay 20 thdng 3 ndm 2006 cia B0 Tdi chinh vdTh6ng tu s6 244|2009/TT-BTC ngay 31 theng 12 ndm 2009 cla B0 Taichinh. Th6hg tu nay c6 hiCulHc dp dLtng cho nem tAi chinh bdt dAu vao hoac sau ngey 01 iheng 0l nam 2015.
Theo Giiy chu4g nhan dang ki'doanh ngh€p sii 0302000126. ddng ki len deu ngay 17 th6ng 5 nem?000 va ddno ^i thav d6r lanthJ l8 noav 1Jrh6no l nam 2014 do Sd KC hoach va Dau tJ Thalhph6 Hd chl Minli c5p, v6n diiLr |e c0a Ciorig ty la 1 1-1 | 61.690.000 vND chr ti6t nhu saui
15
CONG TY cO PHAN DICH VU 6 TO HANG XANH235/18 Dier Bren PhLi. phuong 15. qJanBrnl- Tl'arh T1a1h pco Ho Ch:lvlilh
THUYET MINH BAO CAO TAI CHINHCho kV tai chlnh ket thnc vao ngey 30 thang 09 nam 2015
c6 dong
T6ng Cdrg ty Cd khr Grao thong Van rri Sai Gdn -TNHH mOt tharnh viCn
ong 06 Tien DongCOng ty TNHH Nhva Phuoc ThanhV0 Thi Hanhc6 d6ng khac
uo pnreu
6. THONG TIN BO SUNGDONG KINH DOANH
6.'l Doanh thu
111161.6b0.000 100,00 't{t.'161.690.000 100,00
30/09/2015 0t/01/2015Gi5 triv6n 96p
VND
36 277 .240.40419.789.s40.00011.915 380.0007.554.570.000
35.624.960.000
cie triv6n g6pVND
36.277.240.40419.789.540.00011.9'15.380.0007.554.570.000
35.624.960.000
ri tco/o
TY 19
lo
32,6317.8010,726,80
32,6317,8010,726,80
32.05 32,05
56 luqng c6 phieu ddng kJi Phat hanh56 luqng c6 phi6u da ban ra c6ng chUng- Co phi6u photh1ng- C6 phieu vu dei56 luqrlg c6 phiCu- dtrqc mua hi- C6 phieu pho th)ng- C6 phi6u w ddiS6lLrqng c6-phl6u dang luu hanh- C6 phieu phj thdng- C6 phieu Lu dei
MCnh gi6 c6 phiCu dang lu'u hanh: '1o 0OO VND/c6 phi6u
30i 09/2015VND
11.116.1691 1.1 16.16911 .116.169
11 1'16.'16911.116.169
11'116.16911.116.169
01t01120'15VND
11.116.16911.116.16911 .116.169
11116.16911.116.169
11 116.16911.116.169
cHo cAC KHOAN MUC TRiNH BAY TRONG BAO CAO KET OUA HOAT
n:
cto
IQUY 3
nam 2015VND
433.176.193.70134.A45.667.722
2 501.733.032
OUY 3nern 2014
VND
279.695.O41.51125.212.171.441
181.021.695
Doanh thu ban hang vir cung cap dich vLDoanh thu kinh doanh xeDoanh thu dlch vU sL}a ch0'a va bdn phu tirngDoanh thu hoat dong khac
Gi, v6n hang b{n
Gia v6n kinh doanh xecia v6n dich vu sia chara va ben phu tingcia v6n hoat dong khacDq phdng/(Hoirn nhap)giam gia hang tdn kho
469.723.594.455 305.088.235.047
QUY 3nem 2015
VND
421 .500 .868 .72132.7 94 .493.7 87
'1.350.'111.435
(e43,00qloo)454.702.473 .943
QUY 3nim 2014
VND
269 .912.066.41123.263.563.772
12.066.780
293.187.696.963
coNG TY c0 PHAN DtcH vu 0 r0 HANG XANH235/18 Dien Bien Phi, phuong 15 quin.Binh Thanh, Thanh ph6 H6 Cht Minh.
THUYET MINH BAO CAO TAI CHINHCho ky tai chlnh ket thUc vdo ngay 30 th6ng 09 ndm 2015
6.3 Doanh thu hoat dong tal chinh
LaitiAn g0 kh6ng ki, h?n
Chl phi hoet dqng tai chinh
QUY 3ndm 2015
VND
12312.242
Qui 3nim 2014
VND
I999.71512.312.242 8.999.715
6.4
Chiphl lai vayLai mua hang tra chAm
Chiphi ben hang
QUY 3nam 2015
VND
1.829.994.076
r.829.9t4.076
QUY 3nam 2014
VND
L011.241.3976.367 347
'| o1?i6o&zf4
Chiphinhan viCn ban hangChi phikhau hao tdisen c0 dnhChi phithueGhiphikhac
Chl phi quAn ry doanh nghiep
Chi phi nhen vi6nChi phi khAu hao tei san c6 dinhChi phi khdc
6.7 Thu nhap khac
Thu nhap thanh ly taisen c6 dinhThu nhap tu thudng det chi t eu doanh s6Thu nhap khac
Chl phi khec
OUY 3ndm 2015
VND
2.809.582.616581 051.743
1.717.112.0273.168 .7 4A .111e,ze.4ao.ag?
QUY 3ndm 2014
VND
1.666.431.190593.854.765966 060.201
12!8.571.189-4.524.E17.345
{.
OUY 3nem 2015
VND
1820.463.320575.550.610
1.163!Z1.3tq3.559.985.270
QUY 3ntm 2014
VND
987.960.458'164.598.65E
713.164.2011.865.723.317
533126.5172.583.819.060
75.986.728
QUY 3nim 2015
VND
Ont 3n5fi 2014
VND
160 854.046
83.838.4463.192.932.305 244.692.492
OUY 3nam 2015
VND
1A.457 .23310.457.2i3
OUY 3nam 2014
VND
47.21247.212
Chi phi kh6c
17
CONG TY cO PHAN DtcH Vu O TO HANG XANH235/18 OiCn Bi6n Phn, phuong 15, quan.Binh Thanh Thanh phO H6 Chi [4inh.
THUYET MINH BAO CAO TAI CHINHCho ki' tai chinh k6t thnc vao ngay 30 theng 09 nem 2015
Chi phi thue thu nhap doanh nghlgp ("TNDN") hien henh
Lqi nhuan truoc thu6 theo k6 toSnoiCu chinh cec khoan tang/(giem) lqi nhuanLqi nhuan chiu thue trong ki'L0 ndm trudc duqc chuyen sangLqi nhuan tinh thug trong kYThu6 su6t thu6 TNDNchl phi thu€ TNoN hiCn hanh
OUY 3ndm 204 5
VND
4.549.441.983
Qut 3nem 2011
VND
4.745.933.673
4.549.441.983 4.745.933,673
i4.245-999.Se
22%4.549.441 .943
22%1.000.877.236
6.tO Lei co bin tlcn c6 ohi6u
Cdng ty kh6ng t'nh chi ticu lai co bdn tren c6 phieu tr6n bao cao k6t qua hoet dong kinh doanh vi theoquy dlnh tai chuAn mrrc k6 ioan Vi+t Nam s6 30 'Lei trdnc6phi6u tudng hqp Cong ty.phdi lapca860 ceo €i chinh rieng va 860 c6o tai chlnh hqp nhSt thi chi phii trinh bay thOng tin vC lai tren c6phi6u tren Bao c6o Gi chinh hop nhat.
7. cAC THONG TIN KHAC
7,1 Thu nhAp cia cec thanh vl6n Hoi ddng Ouan tr!, Ban Ki6m soet va Ban T6ng GEm d6c
QuY3Nem 2015
VND
Qui3NAm 2014
VND
Thu nhap
7,2 Nghiop vV vd sO duv6ic,c ben c6liCn quan
555.056.154 422.238.000
COng ty c6 phat sinh nghiep vu chi y6u voi cec ben c6 liCn quan nhu sau:
Ch nhAnh T6ng C6ng ty Co khiGao th6ngVan taa SaiGdn - TNHH mot thanh vi6n- Doanh thLr ban hdng va si|a chira xe
Cong ty c6 phan Co khiO t6 Can Tho- Doanh thu b6n hang vd s&a ch0a xe
Chi phithue mat beng
- Cho vay ti6n- Thu nq cho vay
Qui3Nim 20t5
VND
1 .259.871.434
868.936.583(218.181.81S)
600 000 000
QuY3Nim 20{,1
VND
1.687.967.861
914.756.990{218.1E1.819)
350.000.0001 .Ul .240 .OOO
18
CONG TY cO PHAN DlcH W O TO HANG XANH235i 18 Dien B e1 Phi prudng 15. qLAn.Bi.h Th,anl' Tharh ohd H6 Cl-i lvlrnl'
THUYET MINH BAO CAO TAI CHINHCho ky tai chinh ket thnc vao ngay 30 theng 09 nem 20'15
s6 du pheithu/ (phai ka) vdi c6c ben c6 li6n quan nhu sau:
Chi nhanh T6ng C6ng ty co khiGiao th6ngVan Gi Sai Gdn - TNHH mot thanh vicn- Pheithu thuong m?i
COng ty c6 phen Co khiO t0 Can Tho- Phaithu thuong mai' Phaithu tien cho vay- Phdithu i6icho vay- Phiitrd kh6c
Phei thu khech hdng
640.303 565
112.567.368900.000.000
1.139.847.686(15.809.156)
C6ng cg tei chinh
MUc eu quen Ii rtiro tal chinh
Nghiep vu quan i rii ro la nghiep vU khOng th6 thl6u cho toan b6 hoAt dong kinh doanh cLla C6ng ty.cong ry de xay dpng he th6ng kern so6t nham d4m bao su c6n bang o moc d0 hqp li gioa chi phlkhi r0i ro phat sinh ve chi phi quen ly rLii ro. Ban T6ng Giam d6c li€n tuc theo dor quy trinh quan lti nliro nhdm dam beo sH can bdng hqp It gi0a rii ro ve ki6m so6i rdi ro
Cec rdi ro tai chinh c0a c6ng ty bao gdm : rl]i ro thttruong, di rc tin dung va nli ro thanh khodn.
Ban T6ng ciem d6c xem x6t va th6ng nhAt ap dlrng c6c chlnh sech quan ly cac rii ro n6i tren nhusaul
i, Rii rothitrudng
Rii ro thitruong la rii ro me gia tri hqp li cia cac lu6ng tien lrong tLrong lar cia cec cong cU teichinhs6 bi6n dong theo nh&ng thay d6i cua gid thi truqng. Rrli ro th! trudng c6 b6n loei r0i ro I rl]i ro laislrAt, rii ro ngoqi te, rii ro gi6 hing h6a vi rrli ro ve g a kh6c Cdng ty chir.r rii ro va ngo?i tg, l6i suStva gie heng h6a.
Rti ro ngoai G
Rii ro ngoeite la rii ro ma gi6 tri hqp ly cla cac ludng ticn trong tuong lai cia cac cong cu taichinhse bi6n dong theo nh&ng thay d6i crla ti g 6 h6i doai C6ng ty chiu r0i ro do st] thay d6 cia ti gia h6idodi lien quan tr.uo ti6p d,6n hoat dong kinh doanh cia C6ng ty.
Tai ngay 30 theng I n;m 2015, COng ty c6 c6c khoan €i sdn tai chlnh chlu enh hudng cia rii ro tioid hoido6i nhu sau:
30/09/20r5VND
01t01t2015VND
USD78.730,00
1 .144 .299 .420
74.480.6342.500.000.0001.139.847.686
(15.809.156)
7.3
Rrli ro lar suit E r0r ro ma gie ki hqp li ho€c cac lu6ng ti6n trong tuqng lai cua mot c6ng cU tai chinhsC bidn donq theo nhrlng thay d6i cia ar suat thi vuong. Rii ro thl trLrdng do thay d6i lei s!5t ciaCong ty cho y6u lien quan d6n cac khoan vay cLla C6ng ty.
Cong ty quan l!, rii ro lai suet bdng cech phan tich tinh hinh c?nh tranh trcn thi trudng dA c6 duqc leisu6t co qi cho mvc dich cL:ia C6ng ty vd vgn nem trong gloi hen quan It nli ro clla mlnh.
19
coNc rY c0 PHAN DlcH vV 0 T0 HANG XANH235/18 Di_er Bien Phu phudng 15. qu6n.Einh Th.?nh. Tha^h ph6 Ho Chr lvlinh
THUYET MINH BAO CAO TAI CHINHCho ki'tai chinh k6t th0c vao ngay 30 theng 09 ndm 2015
Rii rove gi6 hang h6a
Cong iy co fil ro ve su bi6n dong cia 916 hang hoa. C6ng ty quan ly rii ro va gie heng h6a bang cdchtheo d6i chat d€ cac thong tin va tinh hinh c6 liCn quan cia thi truong nh,m quen ly thdi di6m muahang va muc t6n kho mot cAch hop lY
ii. Rii ro tin dpng
R-i ro r'r dLlg a rdr ro re mor ben t'ram ga trorg nor co.g cL rai chlrh hoAc rop d6ng giao dichkhong thlrc hien duqc nghia vu c0a minh, den dCn t6n that ve €i chlnh. COng ty cO rii ro tin dqng tuc6c ho?t dong kinh doanh cia minh (chrl yeu ddi vqi tai khodn ph6i thu khech hang), va ti] hoat dongtai chinh cia minh, bao gdm ti6n giri ngen hdng cho vay va cec cong cu tal chinh khec.
C6ng ty thuong xuyen theo d6l c6c khoan phej thu chua thu dugc. D6i voi cdc khach heng lon, Congty xem xet su suy glem trong ch5t uqng tln dqng cia tung kh6ch hang t?ingdy lAp b6o c6o. C6ng tytim clch duy trl slr ki6m soat chdt che cec khoen phdi thu t6n dqng ve bd tfi nhen su kiem so6t tlndlrng dO giam thi6u nli ro tln dung. TrCn co sd nay va viec cdc khoen phei thu kh6ch hang -cia Congty c6 len quan d6n nhiCu khach hang khac nhau rii ro tin dqlng kh6ng tap tfung dang kC vdo motkhech hdng nhAt dinh.
Tiin g1ingan heng
Cdng ty chi ydu duy tri s6 du tidn g&i tai c5c ngan heng duqc nhiBu ngudl bi6t d6n tai Vlet Nam. Riiro tin dqng cia s6 du ti6n giri t?i cac ngan heng duEc qu6n ly bdi ba phan ngan guy cia C6ng ty theochinh s6ch cia COng ty e6ng ty nhan ih3y mLlc dO tep trung ril ro lln dung d6l voi khoan tidn gt}ingan hang lA |hep.
Cac khaen cha vay
COng ty cho c6ng ty con vay tiCn. Cac don vi nay COng ty ki6m so6t va quen ly nen nli rc tin dung d6ivti cdc khoan cho vay la thap
iii. Rll ro thanh khoen
Rrii 'o thanl' khodn la -:r ro ma COng ty s6 gao kho khdl khr thlrc hien cac nghia vu tar chrlh do lhreuv6n. RUi ro t-an- hhoar cia Corg ty c.rl yCu pl'6t s.nh t.-l vigc cac rei s,n te, chrnh va rO pherlra taichinh c6 thoidiem d6o han lech nhau.
Corg tyg6r rhrAu rL ro thalh kloir bdng cAc'l d-v u: n6r lJqng te'r nAt va cac knodn luongduong tCr va c6c <hoen vay ngan rarg o mL/c ma Bar long Giam d6c cho rang d0 dd d6p ung clocac hoat dong cia c6ng ty ve qiam thieu rlii ro do nh0ng bi6n dong coa ludng tidn.
Anh huong cia viec iep dLrng chg dO k5 toan mdi va thay d6i chinh s6ch k6 toin
viec 6p dung ch6 dO k6 toSn moi va thay (t6i chinh sach k6 ben kh6ng anh hutng trAng y6u d,-An s6iCLr so s6nh trong B5o cao taj chlnh.
56 du d,u kt Bao cao tai chinh cia cong ty cho ky tdi chinh kCt th[c vao ngay 30 thdng 9 ndm 2015dE duqc tinh bay lai theo Thdng tu s6 200nU4fi1-BTC ngay 22 theng'12 n6m 2014 cia BO Taic^ rh ve ^Lrdcg oir Che do ke roan Doarh 1gri6p.
)rl
7,4
20
coNG TY c0 PHAN DrcH vU 0 TO HANG XANH235i 18 Dien Bi6n Phj. phuong 15. q-an Brnh Th.anh, TlanF plo h6 Ch; NltlhTHUYET MINH BAo cAo TAI cHiNHCho ky tai chinh k6t thrlc vdo ngdy 30 thang 09 ndm 2015
BANG cAN DOI KE IoAN
Deu tu ngdn h?n
Phdi thu vd cho vay ngSn h3n
Thug va cac khoan pheith! Nha nuocPhdi thu dai han khac
Taisan da han khac
Thu6 vd c6c khoin phdj nOp NhA nudcuuy oau Iu pnar lflenQUY d!r phdng tdi chlnh
56 tiCu da trinh Diau chinh s6 tiCu trinh btybay €nq/ (gidm) hlVND VND VNDMA
ao
'135
T53
216
268313
418
2 500.000.000
671.73A 2AO
8.OOO.OO;
1.465.945.057
1 .092.21 1 .0523.217.010.190
(2.500.000 000)
2.500.000.000(72.065.932)
8.000.000(8.000.000)
(72.065 932)3.217 010.190
(3.217.010.190)
2.500.000.000
599.672.348
8.000.000
1.393.879.125
4.309 .221 .242
BAo cAo KET oUA HoAT oONG KINH DoANHThu nhap khacChiphikhac
.433 332 .716.41E.680)5 355 13.716.418.680)
6.779 .014.652
I
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LA-NGecTufNHNgudi llp
N DONG
Ki6m K6 To6n Trudng76ng GiSm di6cTP H0 Chi Minh ngay 30 th6ng 10 ndm 2015
f(, VU CTO
lnlc xAN
