B GIO DC O TO

TRNG I HC DUY TN
KHOA QTKD

Phn tch tnh hnh ti chnh c a cng ty cao su

TI:BO CO PHN TCH TI CHNH

CNG TY CP CAO SU N NG
(Tham chiu cng ty CP cao su Ha Bnh v cng ty
CP cao su Ty Ninh)

GVHD: H Tn Tuyn
SVTH : nhm 10
Phan Th Thanh Nhn
Lm Th Ngc Quyn
Nguyn Phm Duy
L Trng Lm
LP : K12 QTC
Nng, Thng 03, nm 2009

LI M U
t nc chuyn sang nn kinh t th tr ng vi nhiu thnh phn kinh t t do cnh
tranh, cng vi xu th hi nhp v hp tc quc t din ra ng y cng su rng, tt yu
doanh nghip d bt c loi hnh no cng phi i mt vi nhng kh khn v th
thch v phi chp nhn quy lut o thi t pha th trng. ng trc nhng th
thch , i hi doanh nghip phi ng y cng nng cao hiu qu hot ng kinh
doanh, hiu qu s dng vn, qun l v s dng tt ngun ti nguyn vt cht cng
nh nhn lc ca mnh. Nh ng b ta thng ni ng tin i lin khc rut, iu
ny cho thy vn ti chnh l rt quan trng. Trong mt doanh nghip th vn
ny cn quan trng hn na, bi l tnh hnh ti chnh lnh mnh l mt trong nhng
iu kin tin quyt cho hot ng kinh doanh ca doanh nghip din ra mt cch nhp
nhng, ng b , t hiu qu. S l nh mnh c c hay khng ph thuc phn
ln vo kh nng qun tr ti chnh ca doanh nghip. Nhn thc c tm quan trng
nhm chng ti ch n ti Phn tch tnh hnh ti chnh t i Cng Ty c phn
cao su Nng. Thng qua vic phn tch, nh gi t nh hnh ti chnh ti cng ty
lm c s cho vic lp k hoch ti chnh cho tng lai v a ra gi i php nng
cao hiu qu hot ng ca doanh nghip
I.S lc khi qut v cng ty CP cao su Nng v hai cng ty tham chiu
1.GII THIU V CNG TY C PHN CAO SU NNG
Tn Cng ty : Cng ty c phn cao su nng
Tn ting Anh : Danang rubber joint stock company
Tn thng mi : DRC
Tr s chnh : 01 L vn Hin - Phng Khu M - Qun Ng Hnh Sn Thnh ph
Nng
in thoi : 0511.3950824 3954942 3847408
Fax : 0511.3836195 3950486
Email : drcmarket@dng.vnn.vn
Website : http://www.drc.com.vn/, http://www.drc.vn/
Lnh vc kinh doanh.
+ Sn xut, kinh doanh, xut nhp khu cc sn phm cao su v vt t thit b cho
ngnh cng nghip cao su,
+ Ch to lp t thit b ngnh cng nghip cao su
+ Kinh doanh thng mi dch v tng hp
Mt s hnh nh Thit b , nh xng

Cng ty C phn Cao Su Nng c thnh lp theo Quyt nh s 1446/Q

TCCB ngy 18 thng 04 nm 2005 c a B trng B Cng nghip nay l b cng
thng .
Cng ty bt u i vo hot ng sn xut kinh doanh ca cng ty c phn t ng y
01/01/2006.Hot ng kinh doanh chnh ca Cng ty l sn xut, kinh doanh, xut
nhp khu cc sn phm cao su v vt t thit b cho ngnh cng nghip cao su; Ch
to, lp t thit b ng nh cng nghip cao su; Kinh doanh th ng mi, dch v tng
hp. Sn phm sn xut ca cng ty l a dng v phong ph nhng chim t trng
ln vn l sn phm sm lp t .Cng ty sn xut cc loi lp si u trng, siu trng
phc v cng trnh v khai thc m, trng lng trn 2 tn/1chic lp. y l sn
phm ti Vit Nam ch c cng ty c phn cao su Nng sn xut duy nht . Ngo i
ra cng ty cn sn xut cc sn phm phc v cho tiu dng nh sm lp xe p, sm
lp xe my, sm lp t phc v xe ti v cc cng ty lp rp trong c nc. Cng ty
cn sn xut cc sn phm cao su k thut phc v cc nghnh cng nghip khc.
2.GII THIU V CNG TY C PH N CAO SU HABNH
Tn Cng ty: Cng ty C phn Cao su Ho Bnh
Tn ting Anh: Hoa Binh Rubber Joint stock Company.
Tn vit tt: HORUCO
Vn iu l: 172.609.760.000 VN
Tr s chnh: X Ha Bnh Xuyn Mc B Ra Vng Tu
in thoi: 064. 3872104 - 3873482
Fax: 064. 3873495
Email: horuco@horuco.com.vn
Website: http://www.horuco.com.vn/

Giy CNKKD: S 4903000095 do S K hoch v u t tnh B Ra Vng Tu

cp ngy 22/4/2004. ng k thay i ln th 2 ngy 07/5/2008. Vn iu l ti thi
im thnh lp l 96.000.000.000 ng. Hin ti l 172.609.760.000 ng.
Cng ty chnh thc i vo hot ng ngy 02/5/2004.
Ngnh ngh kinh doanh ca Cng ty:
Trng cy cao su, c ph, iu
Khai thc, thu mua v ch bin m cao su (SVR CV60, SVR CV50, SVR 3L,
SVR 5, SVR 10, SVR 20).
Mua bn nng sn th cha ch bin (lng ng vt, da ch a thuc, sa ti,
cc lai rau c ht, t, len th, m cao su,);
Mua bn nng sn s ch;
Thi hn hot ng ca Cng ty: 50 nm.
C cu s hu vn cng ty:
Tn c ng

S c phn

T l

Nh nc

9.804.000

55,00%

Khc

7.756.976

45,00%

CNG

17.260.976

100,00%

3.GII THIU V CNG TY C PHN CAO SU TY NINH

Tn cng ty: Cng ty C phn Cao su Ty Ninh
Tn quc t : Tay Ninh Rubber Joint Stock Company
Tn vit tt: TRC
Tr s chnh: X Hip Thnh, Huyn G Du, Tnh Ty Ninh
in thoi +84-(0)66-85.36.06
Fax +84-(0)66-85.36.08
Email: mailto:%20qtns@taniruco.com
Website: http://www.taniruco.com
Cng ty C Phn Cao Su Ty Ninh tin thn l n in cao su ca Php, thng 4 nm
1945 c cch mng tip qun ly t n l Nng Trng Quc doanh Cao Su Ty
Ninh. Nm 1981, Nng tr ng c nng cp ln thnh Cng ty ly tn l Cng ty
Cao Su Ty Ninh. Ngy 27/03/1987, T ng Cc Cao Su Vit Nam k quyt nh
chuyn Cng ty Cao Su Ty Ninh th nh X Nghip Lin Hp Cao Su Ty Ninh v
04/03/1993 c B Nng Nghip v Cng Nghip Thc Phm k quyt nh chuyn
X Nghip Lin Hp Cao Su Ty Ninh th nh Cng ty Cao Su Ty Ninh.
- Ngy 27/05/2004, Th tng Chnh ph k quyt nh chuyn Cng ty Cao Su Ty

Ninh thnh Cng ty TNHH m t thnh vin hot ng theo Lut Doanh Nghip v
chnh thc i vo hot ng k t ngy 01/01/2005. n ngy 15/02/2006, Th Tng
Chnh ph c quyt nh ph duyt n sp xp, i mi Nng tr ng quc doanh
trc thuc Tng Cng ty Cao Su Vit Nam, trong c Cng ty TNHH mt th nh
vin Cao Su Ty Ninh. Sau , theo Ngh nh 187/2004/N-CP ngy 16/11/2004 ca
Chnh ph, Cng ty la chn hnh thc Bn mt phn vn Nh nc hin c ti
doanh nghiptheo Quyt nh s 3549/Q -MDN ngy 21/11/2006.
- Vi Giy Chng Nhn ng k Kinh Doanh s 4503000058 ng y 28/12/2006, Cng
ty C Phn Cao su Ty Ninh chnh thc chuyn thnh cng ty c phn.
- Cng ty bt u nim yt vi m chng khon TRC ngy 24/07/2007 trn sn giao
dch chng khon TP H Ch Minh. T chc t vn: cng ty c phn chng khon cao
su. Kim ton c lp: cng ty t vn ti chnh k ton v kim ton (AASC)-chi
nhnh TP H Ch Minh.
Ngnh ngh kinh doanh:
- u t trng, chm sc, khai thc, ch bin cao su nguy n liu v tiu th sn
phm
- Cng nghip ha cht, phn bn v cao su
- Thng nghip bn bun
- Khai hoang v sa cha xy dng cu ng
- Xy lp cng trnh cng nghp dn dng
- Ca x g cao su, ng Pallet v gia dng
- Thng nghip bn bun xng, du, nht
- Xay xt hng nng sn
- Dch v n ung
- Kinh doanh vt t tng hp
- Kho st, thit k cc cng tr nh xy dng giao thng
- Thi cng cng trnh thy li
- Kinh doanh nh t
- Thi cng xy lp cc cng trnh giao thng, cc cng trnh th thao, cp thot
nc, x l nc thi, mng li in n 35KV, san lp mt bng.
II.
Phn tch tng qut tnh hnh ti chnh
Phn tch tnh hnh ti chnh c a cng ty cao su DRC v so snh vi cng ty cao
su Ha Bnh v cng ty cao su Ty Ninh. Da vo cc bng tnh trong Excel phn
tch xu hng tnh hnh ti chnh ca Cng ty cao su DRC so snh vi cng ty cao su
Ha Bnh v cng ty cao su Ty Ninh trong hai n m gn y nht nm 2007, nm
2008.
5

Qua bng tnh ca cng ty cao su DRC chng ti nhn thy rng.
1. Phn tch s bin ng ca ti sn
Qua bng phn tch trn ta nhn thy tng ti sn ca cng Ty cao s u RC nm 2008
tng so vi nm 2007 l 24,839,127,626 ng tc l tng 4,25%. Trong khi ti s n
nm 2008 ca cng ty Ha Bnh tng so vi nm 2007 l 5% ; ti sn nm 2008 ca
cng ty Ty Ninh tng so v i nm 2007 l 23,13 % ;
+Ti sn ngn hn:
Ta thy ti sn ngn nm 2008 gim so vi nm 2007 n gim 3,19% t ng ng vi
lng tin l 13.956.179.552 ng. Kt hp vi phn tch dc th ti sn ngn hn
trong nm 2007 chim 74,9% trong tng ti sn, v tng ti ngn hn ca nm 2008
gim nn lm cho ti sn dich chuyn xung v chim 69,55%. Nguyn nhn ca
vic ny l do Tin v cc khon tng ng tin gim 59,04%, tng ng vi lng
21,278,435,178 ng,V hng tn kho tng 15,08% tng ng vi lng l
36,220,907,779 ng.
=>Qua qu trnh phn tch th hin, trong nm 2008, ti sn ngn hn gim
xung, s ng ca hng ha nhiu th hin ch hng tn kho tng ln. Trong nm
2008, cng ty c lng tn kho rt cao, nh vy s lm tn ng vn. Nh vy,ta c
th thy qua nm 2008, cng ty m rng cc khon bn tn dng li ko khch
hng, iu ny cng ty thnh cng khi doanh thu thun ca nm 2008 c tng
10,32% so vi nm 2007, y l mt iu rt c gng ca cng ty, v trong nm 2008
c rt nhiu s bin ng v gi v cht lng i vi cc cng ty kinh doanh lnh
vc ny.
Trong khi cng ty cao su H a Bnh ti sn ngn hn nm 2008 tng so vi
nm 2007 ln n 21,89%, v nm 2008 t trng ca ti sn ngn hn chim 44,51 %.
Ti sn ngn hn tng do tin v cc khon tng ng tin tng ln.
Cng ty cao su Ty Ninh ti s n ngn hn nm 2008 tng so vi nm 2007 l n n
82,6%, v nm 2008 t trng ca ti sn ngn hn chim 47,38%. T i sn ngn hn
tng do tin v cc khon tng ng tin; cc khon phi thu ngn hn tng ln.
+Ti sn di hn
Ti sn di hn nm 2008 tng 26,44 % so vi nm 2007, tng mt lng
38,795,307,178 ng. Nguyn nhn ca s bin ng ny l do ti sn c nh nm
2008 tng 25,45 % so vi nm 2007, v ti sn di hn khc nm 2008 tng 99,19% so
vi nm 2007, mc d ti sn c nh v ti sn di hn khc tng ln rt nhiu, nhng
cc khon phi thu v cc khon u t di hn khng tng m co chiu hng gim,
v th ti sn di hn ch tng 26,44%.

=>Qua phn tch trn, ta thy ch yu l ti sn c nh ca cng ty tng, c s vt

cht ca cng ty c tng cng, qui m v sn xut c m rng, iu ny
cng chng t l l chi ph xy dng c bn d dang qua 2 nm tng ln mt cch
mnh m. Trong khi cng ty li gim i cc khon u t di hn, v th, cng ty s
mt i mt lng li tc trong di hn cho doanh nghip. Qua 2 nm, cng ty gim
i cc khon phi thu di hn, v th cng ty s khng b chim dng vn lu.
Ti sn di hn ca cng ty Ha Bnh gim 5,51% so vi nm 2007, v nm 2008 ti
sn di hn ch chim 55,49% trong tng ti sn.
Ti sn di hn ca cng ty Ty Ninh gim 4,79% so vi nm 2007, v nm
2008 ti sn di hn ch chim 52,62% trong tng ti sn
2. Phn tch s bin ng ca ngun vn:
Ngun vn ca cng ty RC nm 2008 tng 4,25% so vi nm 2007, t ng ng vi
lng tng l 24,839,127,626 ng.
+ N phi tr:
N phi tr 2008 tng so vi 2007 l 6,03%, tng ng vi lng tng l
22,652,389,782 ng, Kt hp vi phn tch d c th NPT trong nm 2007 chi m
64,32% trong tng ngun vn, v tng ngun vn ca nm 2008 tng l n nn lm
cho NPT dich chuyn tng ln v chim 65,41%. Nguyn nhn ca s bin ng ny
l do n ngn hn tng v n di hn gim, trong n ngn hn n m 2008 tng
15,81% so vi nm 2007, v n di hn gim 16,43%, nhng t trng ca n di hn
nm 2008 tng ln t 44,8% ln 49,77% v n ngn hn gim t 19,52% xung cn
15,65%.
Trong khi , n phi tr ca cng ty H a Bnh cng tng ln nhng tc tng thp
hn cng ty RC. Nm 2008 tng 2,37% so v i nm 2007, v nm 2008 n ngn hn
ca cng ty Ha Bnh chim t trng so vi ngun vn l 16,51%.
+ Vn ch s hu:
Nhn vo bng ta thy rng, vn ch s hu nm 20 08 tng 1,05% so vi nm 2007
tng ng vi s tin l 2,186,737,844 , nhng theo phn tch d c ta thy nm 2007
VCSH chim 35,68% trong tng ngun vn, nm 2008 VCSH chim 34,59%. S d c
s gim ny l do VCSH nm 2008 tng nhng s tng t hn so vi S tng ca tng
ngun vn.
3. Phn tch doanh thu v chi ph
Doanh thu thun v bn hng v cung cp dch v ca cng ty cao su Nng tng
10,32% trong GVHB nm 2008 tng 10,36% so v i nm 2007.chi ph BH 31,33%
v chi ph QLDN tng 34,41%. LN t HKD gim 42,09%. LNST gim 34,41%.
Trong khi cng ty cao su H a Bnh Doanh thu thun v bn hng v cung cp dch
7

v tng gim 2,04% trong GVHB nm 2008 tng 7,99% so vi nm 2007.chi ph

BH gim 2,79% v chi ph QLDN gim 17,13%. LN t HKD gim 37,4%. LNST
gim 33,77%.V cng ty cao su Ty Ninh Doanh thu thu n v bn hng v cung cp
dch v tng 11,58% trong GVHB nm 2008 tng 17,68% so vi nm 2007.chi ph
BH gim 1,22% v chi ph QLDN tng 12,08%. LN t HKD tng 10,06%. LNST
tng 13,09%
III. Phn tch cc thng s ti chnh
Qua bng phn tch ch s th cho ta thy:
ROE ca DRC qua 2 nm 2007 v 2008 u c xu hng thp hn so vi cng ty cao
su Ty ninh v cng ty cao su Ha Bnh, iu ny chng t hiu sut ti chnh ca
cng ty thp v iu ny lm cho cng ty km hp dn i vi cc nh u t hn
so vi 2 cng ty ( cao su ty Ninh v cao Su Ha Bnh) cng ngnh th hin ch nm
2007 l 0,34 n nm 2008 th l 0,22. Nguyn nhn nhn l do ROA c a cng ty thp
t 0,12 trong nm 2007 xung c n 0,07 trong nm 2008. V t bng thng s ta cng
thy rng tc gim ca ROA nhanh h n tc gim ca ROE. Mc d , s nhn
vn ch ca nm 2008 tng so vi nm 2007, nh ng tc tng thp trong khi tc
tng ca ROA nhanh v vy lm cho ROE ca cng ty gim. S nhn vn ch
ca th hin thng s n, thng s n ca cng ty trong nm 2008 tng h n so vi
nm 2007. iu ny cng th hin phn tch khi, n phi tr ca nm 2007 chim
64.32% trn tng ngun vn, nm 2008 th n phi tr chim 65.41% tr n tng ngun
vn. t y ta thy rng, cng ngy cng ty tng cc khon n.
ROE, v ROA cn lin quan n vng quay ti sn v li nhun rng bin. Vng quay
ti sn ca cng ty trong nm 2008 tng h n so vi nm 2007 v cao hn so vi
ngnh, nhng li nhun rng bin ca cng ty trong nm 2008 l i c xu hng gim
so vi nm 2007 t 0,06 trong nm 2007 xung c n 0,03 trong nm 2008 v thp hn
so vi ngnh rt nhiu. iu ny cho ta thy vng quay ti sn c ci thin nhng li
nhun rng bin c xu hng gim m tc gim nhanh, v vy ROA v ROE ca
cng ty c xu hng gim. Vi xu hng gim ca ROA v ROE th s nh hng n
gi ca c phiu v gi c phiu ca cng ty gim.
Ta thy k thu tin bnh qun c xu hng gim cao hn so vi cng ty Ha bnh
nhng thp hn so vi cng ty Ty Ninh. iu n y chng t, trong nm 2008 cng ty
khng c nhiu chnh sch m rng tn dng thu ht khch hng. iu ny,
chng t cc khon phi thu ca cng ty trong nm 2008 gim so vi nm 2007, iu
ny cng cho chng ta thy l cng ty s khng b ng vn, nh ng cn phi c
nhng chnh sch tn dng ph hp dnh cho cc khch hng truy n thng ca cng ty.
Trong khi , cng ty Ty Ninh c k thu tin bnh qun tng, iu ny chng t cng
8

ty Ty Ninh m rng cc khon tn dng cho cc khch hng, i u ny thu ht

mt lng ln khch hng.
Ta thy thi gian gii ta hng tn kho ca cng ty cao h n so vi cng ty Ty Ninh
v cng ty Ha Bnh. iu ny chng t, hng ca cng ty nm trong kho lu, s l m
ng vn, thi gian gii ta hng tn kho ca nm 2008 li cao h n so vi nm 2007
(nm 2007 l 84 ngy, nm 2008 l 87, 36 ngy). Trong khi , cng ty H a Bnh c
thi gian gii ta hng tn kho thp (nm 2007 l 60,77 ngy, nm 2008 xu ng cn
48,3 ngy) v cng ty Ty Ninh cng c thi gian gii ta h ng tn kho thp nm 2007
l 34,93 ngy , nm 2008 l 20, 3 ngy.
K tr tin bnh qun ca cng ty c su hng gim, v thp hn so vi cng ty Ty
Ninh v cng ty Ha Bnh. Nh vy cng ty khng c nhng chin lc thng
lng vi nh cung cp ni rng thi gian thanh tan. Trong khi , cng ty Ty
Ninh v Cng ty Ha Bnh c nhng chin lc thng lng m phn vi nh
cung cp m rng thi gian thanh ton , v vy s to cho h c mt ngun v n
trong ngn hn.
Thng s kh nng thanh ton ca cng ty qua 2 nm u gim, l v ti sn ngn hn
ca cng ty gim, trong khi n ngn hn ca cng ty li tng khng nhiu, iu n y
n lm cho kh nng thanh ton hin thi v kh nng thanh ton nhanh ca cng ty
gim i. iu ny cng cho ta thy rng cng ty ng y cn mt kh nng thanh ton cc
khon n. Trong khi cng ty H a Bnh li c kh nng thanh ton nhanh v kh
nng thanh ton hin thi tt hn so vi cng ty, v tt hn so vi cng ty Ty Ninh.
Kh nng thanh ton ca Cng ty Ty Ninh ngy cng thp.
Qua phn tch tnh hnh ti chnh thng qua cc con s ca cng ty cao su Nng v
hai cng ty tham chiu ta thy rng tnh hnh ti chnh ca cng ty cao su Nng
nhn chung khng n nh bng hai cng ty tham chiu. Trong nm 2008 gim do nh
hng chung ca bin ng t nh hnh khng hong kinh t ton cu nh hng trc
tip n hu ht tt c cc cng ty v vy vic kinh doanh km hiu qu v tnh trng
l trong nm 2008 l kt qu tt yu ca cng ty.

LI KT
Bt c doanh nghip no cng mun pht trin v quy m ln doanh s, khng ch
n thun l nhng hot ng kinh doanh m cn cn phi c nhng phn tch t i
chnh ng n c th a ra nhngquyt nh chun xc , hp l nhm thc y
cc hot ng ca cng ty. Qua vic phn tch t i chnh ca cng ty c phn cao su
Nng v hai cng ty tham chiu, ta thy c tm quan trng ca qun tr t i chnh. T
vic phn tch ti chnh th ta mi c th nh gi y , chnh xc tnh hnh phn
phi , s dng v qun l ngun vn, ng thi t m ra nhng kh nng tim tng v
vn ca cng ty.

10

BO CO TI CHNH NM 2008
CNG TY CP CAO SU NNG (DRC)
a ch: 01 L Vn Hin - Qun Ng Hnh Sn - TP Nng
BNG CN I K TON
STT NI DUNG

NM 2007

NM 2008

% THEO QUY
2008/2007

M
TNG

TUYT I

2007

2008

74.9

69.55

(21,278,435,178) 40.96

6.17

2.42

9,000,000,000

1.48

Ti sn ngn hn

437,692,790,497 423,736,610,945 (13,956,179,552) 96.81

Tin v cc khon tng ng tin

36,039,498,888

Cc khon u t ti chnh ngn hn

Cc khon phi thu ngn hn

151,669,643,976 120,871,563,847 (30,798,080,129) 79.69

25.95

19.84

Hng tn kho

240,136,588,798 276,357,496,577 36,220,907,779

115.08

41.09

45.36

Ti sn ngn hn khc

9,847,058,835

27.89

1.68

0.45

II

Ti sn di hn

146,714,755,494 185,510,062,672 38,795,307,178

126.44

25.1

30.45

Cc khon phi thu di hn

Ti sn c nh

142,813,280,164 179,165,655,461 36,352,375,297

125.45

24.44

29.41

- Ti sn c nh hu hnh

140,181,317,804 156,485,910,536 16,304,592,732

111.63

23.99

25.69

- Ti sn c nh v hnh

791,638,560

409.94

0.14

0.53

14,761,063,710
9,000,000,000

2,746,486,811

(7,100,572,024)
0

3,245,227,115

2,453,588,555

11

- Ti sn c nh thu ti chnh
- Chi ph xy dng c bn d dang

0
1,840,323,800

Bt ng sn u t

Cc khon u t ti chnh di hn

716,296,330

Ti sn di hn khc

3,185,179,000

III

TNG CNG TI SN

IV

19,434,517,810

17,594,194,010

1056.04

0.31

3.19

(716,296,330)

0.12

3,159,228,211

199.19

0.55

1.04

584,407,545,991 609,246,673,617 24,839,127,626

104.25

100

100

N phi tr

375,874,139,912 398,526,529,694 22,652,389,782

106.03

64.32

65.41

N ngn hn

261,801,996,675 303,197,193,525 41,395,196,850

115.81

44.8

49.77

N di hn

114,072,143,237 95,329,336,169

19.52

15.65

Vn ch s hu

208,533,406,079 210,720,143,923 2,186,737,844

101.05

35.68

34.59

Vn ch s hu

208,596,043,250 211,377,844,496 2,781,801,246

101.33

35.69

34.69

- Vn u t ca ch s hu

130,385,520,000 153,846,240,000 23,460,720,000

117.99

22.31

25.25

- Thng d vn c phn

3,281,000,000

100

0.56

0.54

6,344,407,211

3,281,000,000

(18,742,807,068) 83.57

- C phiu qu

- Chnh lch nh gi li ti sn

- Chnh lch t gi hi i

0.68

0.9

(22,163,580,923) 68.76

12.14

8.01

- Cc qu

3,987,260,000

- Li nhun sau thu cha phn 70,942,263,250

phi
- Ngun vn u t XDCB

5,471,922,169

1,484,662,169

137.24

48,778,682,327

12

VI

Ngun kinh ph v qu khc

(62,637,171)

(657,700,573)

(595,063,402)

1050.02

-0.01

-0.11

- Qu khen thng phc li

(62,637,171)

(657,700,573)

(595,063,402)

1050.02

-0.01

-0.11

- Ngun kinh ph

- Ngun kinh ph hnh thnh

TSC

100

100

TNG CNG NGUN VN

584,407,545,991 609,246,673,617 24,839,127,626

104.25

KT QU HOT NG KINH DOANH

STT Ch tiu

NM 2007

NM 2008

NM
2008/2007

Doanh thu bn hng v cung cp dch v

1,182,137,531,918

1,317,074,770,390 111.41

Cc khon gim tr doanh thu

12,356,868,744

26,557,127,396

Doanh thu thun v bn hng v cung cp dch 1,169,780,663,174

v

1,290,517,642,994

Gi vn hng bn

1,029,410,857,184

1,138,803,963,424 110.63

LN gp v bn hng v cung cp dch v

140,369,805,990

151,713,679,570

108.08

Doanh thu hot ng ti chnh

1,704,908,217

10,088,689,285

591.74

Chi ph ti chnh

25,022,125,528

65,206,137,614

260.59

Chi ph bn hng

25,904,721,676

34,020,242,990

131.33

214.92
110.32

13

Chi ph qun l doanh nghip

17,378,986,193

19,857,822,359

114.26

10

Li nhun thun t hot ng kinh doanh

73,768,880,810

42,718,165,892

57.91

11

Thu nhp khc

4,029,899,615

3,837,569,798

95.23

12

Chi ph khc

6,931,217,441

74,546,814

1.08

13

Li nhun khc

(2,901,317,826)

3,763,022,984

-129.7

14

Tng li nhun k ton trc thu

70,867,562,984

46,481,188,876

65.59

15

Thu thu nhp doanh nghip

16

Li nhun sau thu thu nhp doanh nghip

70,867,562,984

46,481,188,876

65.59

17

Li c bn trn c phiu

5,435

3.021

0.06

18

C tc trn mi c phiu (*)

14

BO CO TI CHNH NM 2008
CNG TY C PHN CAO SU HA BNH
a ch: X Ha Bnh Huyn Xuyn Mc Tnh B Ra - Vng Tu
BNG CN I K TON
2008/2007
ST

% THEO QUY M
TNG

NI DUNG

NM 2008

NM 2007

TUYT I

2007

2008

TI SN NGN HN

181,186,409,035

148,649,913,632

32,536,495,403

121.89

38.35

44.51

I.

Tin v cc khon tng

ng tin
53,020,694,280

12,748,104,940

40,272,589,340

415.91

3.29

13.03

Tin

33,020,694,280

12,711,460,618

20,309,233,662

259.77

3.28

8.11

Cc khon tng ng tin

20,000,000,000

36,644,322

19,963,355,678

54578.71

0.01

4.91

Cc khon u t ti chnh
II.

ngn hn

91,500,000,000

90,500,000,000

1,000,000,000

101.1

23.35

22.48

u t ngn hn

91,500,000,000

90,500,000,000

1,000,000,000

101.1

23.35

22.48

D phng gim gi chng

2

khon u t ngn hn

III.

Cc khon phi thu

9,906,342,103

15,239,863,551

-5,333,521,448

65

3.93

2.43

Phi thu ca khch hng

1,627,268,840

7,544,777,535

-5,917,508,695

21.57

1.95

0.4

Tr trc cho ngi bn

479,963,889

790,758,889

-310,795,000

60.7

0.2

0.12

Phi thu ni b

Phi thu theo tin k hoch

15

hp ng xy dng
5

Cc khon phi thu khc

7,799,109,374

6,904,327,127

894,782,247

112.96

1.78

1.92

D phng cc khon phi thu

6

kh i

IV.

Hng tn kho

25,627,028,652

29,858,584,277

-4,231,555,625

85.83

7.7

6.3

Hng tn kho

25,627,028,652

34,170,509,367

-8,543,480,715

75

8.81

6.3

(4,311,925,090)

4,311,925,090

-1.11

303,360,594

828,983,406

373.27

0.08

0.28

0.08

1,132,344,000

0.28

61.65

55.49

0.03

0.03

D phng gim gi hng tn

2

kho

V.

Ti sn ngn hn khc

Chi ph tr trc ngn hn

Thu gi tr gia tng c

khu tr

1,132,344,000

0
303,360,594

-303,360,594

Thu v cc khon khc phi

3

thu Nh nc

Ti sn ngn hn khc

TI SN DI HN

I.

Cc khon phi thu di hn

1,132,344,000
225,838,956,578

239,003,234,661

-13,164,278,083

94.49

Phi thu di hn ca khch

1

hng

139,300,000

99,900,000

39,400,000

139.44

Vn kinh doanh cc n v
2

trc thuc

Phi thu di hn ni b

16

Phi thu di hn khc

D phng phi thu di hn

kh i

II.

Ti sn c nh

82,401,295,309

88,037,118,289

-5,635,822,980

Ti sn c nh hu hnh

65,814,983,986

51,687,427,395

Nguyn gi

105,593,141,250

Gi tr hao mn ly k

(39,778,157,264)

139,300,000

99,900,000

39,400,000

139.44

0.03

0.03

93.6

22.71

20.24

14,127,556,591

127.33

13.33

16.17

100,150,284,545

5,442,856,705

105.43

25.84

25.94

(48,471,857,150)

8,693,699,886

82.06

-12.5

-9.77

Ti sn c nh thu ti chnh

Nguyn gi

Gi tr hao mn ly k

Ti sn c nh v hnh

1,468,065,480

1,428,118,480

39,947,000

102.8

0.37

0.36

Nguyn gi

1,517,998,480

1,517,998,480

100

0.39

0.37

Gi tr hao mn ly k

(49,933,000)

(89,880,000)

39,947,000

55.56

-0.02

-0.01

15,118,245,843

3,493,057,241

11,625,188,602

432.81

0.9

3.71

Chi ph xy dng c bn d
4

dang

III.

Bt ng sn u t

Nguyn gi

Gi tr hao mn ly k

38.63

34.96

Cc khon u t ti chnh di
IV.

hn

142,314,350,000

149,769,365,670

-7,455,015,670

95.02

u t vo cng ty con

u t vo cng ty lin kt,

17

lin doanh
3

u t di hn khc

142,314,350,000

176,470,346,470

-34,155,996,470

80.64

45.52

34.96

-26,700,980,800

26,700,980,800

-6.89

D phng gim gi chng

4

khon u t di hn

V.

Ti sn di hn khc

984,011,269

1,096,850,702

-112,839,433

89.71

0.28

0.24

Chi ph tr trc di hn

984,011,269

1,096,850,702

-112,839,433

89.71

0.28

0.24

Ti sn thu thu nhp hon li

Ti sn di hn khc

TNG CNG TI SN

407,025,365,613

387,653,148,023

19,372,217,590

105

100

100

NGUN VN
A

N PHI TR

67,191,007,823

65,634,434,656

1,556,573,167

102.37

16.93

16.51

I.

N ngn hn

63,520,500,674

62,017,449,857

1,503,050,817

102.42

16

15.61

Vay v n ngn hn

200,000,000

200,000,000

100

0.05

0.05

Phi tr ngi bn

6,960,959,597

2,603,192,648

4,357,766,949

267.4

0.67

1.71

Ngi mua tr tin trc

24,689,871,568

2,080,631,609

22,609,239,959

1186.65

0.54

6.07

Thu v cc khon phi np

4

Nh nc

198,531,993

414,773,893

-216,241,900

47.87

0.11

0.05

Phi tr ngi lao ng

28,768,070,585

31,622,852,499

-2,854,781,914

90.97

8.16

7.07

Chi ph phi tr

418,498,157

144,252,518

274,245,639

290.11

0.04

0.1

Phi tr ni b

Phi tr theo tin k hoch

8

hp ng xy dng

18

Cc khon phi tr, phi np

9

ngn hn khc

2,284,568,774

25,307,746,245

-23,023,177,471

10

D phng phi tr ngn hn

II.

N di hn

Phi tr di hn ngi bn

Phi tr di hn ni b

Phi tr di hn khc

177,100,000

177,100,000

Vay v n di hn

600,000,000

400,000,000

200,000,000

9.03

6.53

0.56

0.93

0.9

100

0.05

0.04

150

0.1

0.15

0.78

0.71

0
3,670,507,149

3,616,984,799

53,522,350

101.48

Thu thu nhp hon li phi

5

tr

D phng tr cp mt vic
lm
2,893,407,149

D phng phi tr di hn

NGUN VN CH S
HU
339,834,357,790

322,618,713,367

17,215,644,423

105.34

83.22

83.49

I.

Vn ch s hu

338,140,871,368

315,054,125,194

23,086,746,174

107.33

81.27

83.08

Vn u t ca ch s hu

172,609,760,000

172,609,760,000

100

44.53

42.41

Thng d vn c phn

2,372,608,450

2,372,608,450

100

0.61

0.58

Vn khc ca ch s hu

C phiu qu

-3.62

-3.45

Chnh lch nh gi li ti sn

Chnh lch t gi hi oi

3,039,884,799

-146,477,650

95.18

0
(14,047,089,295)

(14,047,089,295)

100

19

Qu u t pht trin

Qu d phng ti chnh

19,050,000,000

32,393,279,532

-32,393,279,532

8.36

19,050,000,000

100

4.91

4.68

26.49

38.86

Qu khc thuc vn ch s
9

hu

10

Li nhun sau thu cha phn

phi
158,155,592,213

102,675,566,507

55,480,025,706

154.03

Ngun vn u t xy dng
11

c bn

II.

Ngun kinh ph v qu khc

1,693,486,422

6,964,588,173

-5,271,101,751

24.32

1.8

0.42

Qu khen thng, phc li

1,693,486,422

6,964,588,173

-5,271,101,751

24.32

1.8

0.42

Ngun kinh ph

100

100

Ngun kinh ph hnh thnh

3

ti sn c nh
TNG
VN

CNG

NGUN
407,025,365,613

387,653,148,023

19,372,217,590

105

20

KT QU HOT NG KINH DOANH

STT

CH TIU

NM 2007

NM 2008

NM 2008/2007

Doanh thu bn hng v cung cp dch v

296,007,665,488

290,002,356,972

97.97

Cc khon gim tr doanh thu

Doanh thu thun v bn hng v cung cp dch v

296,007,665,488

289,976,006,972

97.96

Gi vn hng bn

176,891,064,980

191,025,343,179

107.99

Li nhun gp v bn hng v cung cp dch v

119,116,600,508

98,950,663,790

83.07

Doanh thu hot ng ti chnh

10,668,515,173

13,473,412,070

126.29

Chi ph ti chnh

638,914,681

27,119,006,420

4244.54

Trong : chi ph li vay

36,047,916

28,383,334

78.74

Chi ph bn hng

5,828,850,567

5,666,195,584

97.21

Chi ph qun l doanh nghip

12,090,814,540

10,009,123,194

82.78

10

Li nhun thun t hot ng kinh doanh

111,226,508,893

69,632,570,665

62.6

11

Thu nhp khc

27,053,153,455

23,310,723,110

86.17

12

Chi ph khc

5,369,236,141

4,918,884,948

91.61

13

Li nhun khc

21,683,917,314

18,391,838,161

84.82

14

Tng li nhun k ton trc thu

132,910,426,207

88,024,588,826

66.23

15

Chi ph thu thu nhp doanh nghip hin hnh

16

Chi ph thu thu nhp doanh nghip hon li

17

Li nhun sau thu thu nhp doanh nghip

132,910,426,207

88,024,588,826

66.23

18

Li c bn trn c phiu

7,725

5,129

66.39

26,350,000

21

BO CO TI CHNH NM 2008
CNG TY CP CAO SU TY NINH
a ch: X Hip Thnh - Huyn G Du - Tnh Ty Ninh
BNG CN I K TON
2008/2007

ST
T

NI DUNG

2008

2007

TI SN NGN HN

387,145,685,721

Tin v cc khon tng ng tin

2
3

% THEO QUY M

TUYT I

TNG
I
2008

2007

212,015,983,807

175,129,701,914

182.6

47.38

31.95

299,674,894,861

136,962,633,193

162,712,261,668

218.8

36.67

20.64

Cc khon u t ti chnh ngn hn

18,010,000,000

21,764,000,000

-3,754,000,000

82.75

2.2

3.28

-u t ngn hn

18,010,000,000

21,764,000,000

-3,754,000,000

82.75

2.2

3.28

Cc khon phi thu ngn hn

48,348,080,852

24,180,129,525

24,167,951,327

199.95

5.92

3.64

- Phi thu khch hng

34,148,882,480

7,756,171,946

26,392,710,534

440.28

4.18

1.17

- Tr trc cho ngi bn

4,782,257,702

3,357,671,825

1,424,585,877

142.43

0.59

0.51

- Phi thu ni b ngn hn

10,000,000

-10,000,000

- Cc khon phi thu khc

9,416,940,670

13,056,285,754

-3,639,345,084

72.13

1.15

1.97

Hng tn kho

19,307,377,592

28,215,689,139

-8,908,311,547

68.43

2.36

4.25

- Hng tn kho

19,307,377,592

29,200,919,630

-9,893,542,038

66.12

2.36

4.4

- D phng gim gi hng tn kho

(985,230,491)

985,230,491

-0.15

22

Ti sn ngn hn khc

1,805,332,416

893,531,950

911,800,466

- Thu v cc khon khc phi thu nh

nc
292,630

292,630

- Ti sn ngn hn khc

1,805,039,786

893,531,950

911,507,836

II

TI SN DI HN

430,025,677,491

451,636,762,665

-21,611,085,174

Cc khon phi thu di hn

Ti sn c nh

308,356,178,075

317,047,976,613

-8,691,798,538

- Ti sn c nh hu hnh

266,486,721,307

255,507,126,176

+ Nguyn gi

416,863,281,876

420,448,916,425

202.04

0.22

0.13

202.01

0.22

0.13

95.21

52.62

68.05

97.26

37.73

47.77

10,979,595,131

104.3

32.61

38.5

-3,585,634,549

99.15

51.01

63.35

91.17

-18.4

-24.85

(150,376,560,569 (164,941,790,24

+ Gi tr hao mn ly k

9)

14,565,229,680

- Ti sn c nh thu ti chnh

- Ti sn c nh v hnh

- Chi ph xy dng c bn d dang

41,869,456,768

61,540,850,437

-19,671,393,669

5.12

9.27

Bt ng sn u t

Cc khon u t ti chnh di han

86,152,836,999

102,518,953,550

-16,366,116,551

84.04

10.54

15.45

- u t di hn khc

86,152,836,999

102,518,953,550

-16,366,116,551

84.04

10.54

15.45

di han

Ti sn di hn khc

35,516,662,417

32,069,832,502

3,446,829,915

110.75

4.35

4.83

III

TNG CNG TI SN

817,171,363,212

663,652,746,472

153,518,616,740

123.13

100

100

68.04

- D phng gim gi chng khon u t

23

IV

N phi tr

346,814,671,421

155,733,010,952

191,081,660,469

222.7

42.44

23.47

N ngn hn

306,433,468,303

126,620,850,639

179,812,617,664

242.01

37.5

19.08

- Vay v n ngn hn

13,315,059,502

12,388,646,459

926,413,043

107.48

1.63

1.87

- Phi tr ngi bn

1,660,164,253

1,204,936,257

455,227,996

137.78

0.2

0.18

- Ngi mua tr tin trc

6,571,713,327

12,911,050,694

-6,339,337,367

50.9

0.8

1.95

- Thu v cc khon phi np nh nc

2,235,166,819

6,543,374,670

-4,308,207,851

34.16

0.27

0.99

- Phi tr ngi lao ng

75,518,798,067

82,300,075,946

-6,781,277,879

91.76

9.24

12.4

- Chi ph phi tr

596,440,429

290,781,687

305,658,742

205.12

0.07

0.04

- Phi tr ni b

194,192,681,279

194,192,681,279

23.76

- Cc khon phi tr phi np khc

12,343,444,627

10,981,984,926

1,361,459,701

1.51

1.65

- D phng phi tr ngn hn

N di han

40,381,203,118

29,112,160,313

11,269,042,805

138.71

4.94

4.39

- Vay v n di hn

39,277,096,895

2,688,845,036

36,588,251,859

1460.74

4.81

0.41

- D phng tr cp mt vic lm

1,104,106,223

2,223,709,877

-1,119,603,654

49.65

0.14

0.34

Vn ch S hu

470,356,691,791

507,919,735,520

-37,563,043,729

92.6

57.56

76.53

Vn ch S hu

460,933,236,113

498,020,354,720

-37,087,118,607

92.55

56.41

75.04

- Vn u t ca ch s hu

300,000,000,000

300,000,000,000

100

36.71

45.2

- Qu u t pht trin

64,788,323,549

-64,788,323,549

9.76

- Qu d phng ti chnh

7,552,279,188

-7,552,279,188

1.14

- Li nhun sau thu cha phn phi

160,933,236,113

125,679,751,983

35,253,484,130

128.05

19.69

18.94

Ngun kinh ph v qu khc

9,423,455,678

9,899,380,800

-475,925,122

95.19

1.15

1.49

112.4

24

VI

- Qu khen thng phc li

9,211,178,194

8,909,413,545

301,764,649

103.39

1.13

1.34

- Ngun kinh ph

212,277,484

989,967,255

-777,689,771

21.44

0.03

0.15

+ Ngun kinh ph s nghip

212,277,484

989,967,255

-777,689,771

21.44

0.03

0.15

+ Chi s nghip

817,171,363,212

663,652,746,472

153,518,616,740

100

100

TNG CNG NGUN VN

123.13

25

BNG KT QU HOT NG KINH DOANH

STT

CH TIU

NM 2007

NM 2008

NM
2008/2007

Doanh thu bn hng v cung cp dch v

419,893,912,054

548,834,441,151

130.71

Cc khon gim tr doanh thu

Doanh thu thun v bn hng v cung cp dch v

491,893,912,054

548,834,441,151

111.58

Gi vn hng bn

290,779,106,218

342,185,404,242

117.68

Li nhun gp v bn hng v cung cp dch v

201,114,805,836

206,649,036,909

102.75

Doanh thu hot ng ti chnh

10,177,297,791

25,169,006,291

247.31

Chi ph ti chnh

5,704,887,850

4,874,400,933

85.44

5,525,525,104

4,326,366,554

78.3

Trong :Chi ph li vay

8

Chi ph bn hng

6,439,457,470

6,425,319,811

99.78

Chi ph qun l doanh nghip

22,525,316,325

25,246,435,276

112.08

10

Li nhun thun t hot ng kinh doanh

176,622,424,072

195,271,887,180

110.56

11

Thu nhp khc

12,287,886,026

16,820,852,869

136.89

12

Chi ph khc

11,464,396,183

11,412,988,066

99.55

13

Li nhun khc

823,489,843

5,407,864,803

656.7

14

Tng li nhun k ton trc thu

177,445,913,915

200,679,751,983

113.09

15

Chi ph thu thu nhp doanh nghip hin hnh

752,802

16

Chi ph thu thu nhp doanh nghip hon li

17

Li nhun sau thu thu nhp doanh nghip

177,445,161,113

200,679,751,983

113.09

18

Li c bn trn c phiu

5,915

6,689

113.09

26

CNG TY CP CAO SU CNG TY CP CAO SU HA CNG TY CP CAO SU TY

NNG

BNH

NINH

NM

NM

2008/200

NM

NM

NM

NM

2007

2008

2007

2008

2008/2007

2007

2008

2008/2007

1.672

1.398

83.590

2.397

2.852

119.000

1.674

1.263

75.450

0.755

0.486

64.420

1.915

2.449

127.850

1.452

1.200

82.700

46.676

33.718

72.240

18.534

12.299

66.350

17.697

31.713

179.210

Cc thng s kh nng
thanh ton
Kh nng thanh ton hin

thi
Kh

nng

thanh

ton

nhanh

II

Cc thng s hot ng

K thu tin bnh qun

Vng quay khon phi thu 7.713

10.677

138.43

19.423

29.272

150.700

20.343

11.352

55.800

K tr tin bnh qun

125.983

95.840

133.576

126.626

94.800

192.806

364.870

189.240

Vng quay khon phi tr 2.739

2.858

104.34

2.695

2.843

105.490

1.867

0.987

52.840

Thi gian gii ta tn kho 83.979

87.362

104.03

60.767

48.296

79.480

34.933

20.313

58.150

Vng quay tn kho

4.287

4.121

96.130

5.924

7.454

125.820

10.306

17.723

171.980

Vng quay ti sn

2.002

2.118

105.82

0.764

0.712

93.300

0.741

0.672

90.610

Vng quay ti sn c nh
rng
8.191

7.203

87.940

3.362

3.519

104.660

1.551

1.780

114.720

Vng

10.706

160.98

3.417

2.464

72.130

5.760

6.800

118.050

quay

vn

131.449

lun 6.651

27

chuyn
Thng s n by ti
III

chnh

Thng s n

0.643

0.654

101.70

0.169

0.165

97.500

0.235

0.424

180.860

Thng s n di hn

0.354

0.311

88.090

0.011

0.011

94.610

0.054

0.079

145.850

Thng s ngn qu/n

0.189

0.117

61.860

2.765

1.903

68.820

2.199

1.012

46.040

Thng s kh nng sinh

IV

li

Li nhun gp bin

0.120

0.118

97.970

0.402

0.341

84.800

0.409

0.377

92.090

Li nhun rng bin

0.061

0.036

59.450

0.449

0.304

67.610

0.361

0.366

101.360

ROA

0.121

0.076

62.910

0.343

0.216

63.080

0.267

0.246

91.850

ROE

0.340

0.221

64.910

0.422

0.260

61.710

0.349

0.427

122.130

S nhn vn ch

2.802

2.891

103.17

1.230

1.204

97.830

1.333

1.773

133.040

28