CONG TY C6 PHAN VANG BAC DA QUY PHU NHUAN, 1708 Phan Bang Lum Phuciag 3 Qua Pha Nous BANG CAN DOI KE TOAN *TALNGAY 30 THANG 09 NAM 2012 os vi inh ng [srr NOi dung MS_[ TM | _ Sécudiky S86 dau nim ‘__[TAISANNGAN HAN 100 1,749,345,813,501| 1,525,468,236,091 1 [Tidn va ede khoan wing dong tien 110) (622,448,115,721| 426,301,733,402| 1/tién mi 34,439,281,759] 54,920,495,548] 2) Cac khodn tudng duting tién 119} '588,008,833,962] —371,381,237.854] 11 |Cée khodn dau tu tai ehinh ngin han 129) 240,275,000,000] 70,000,000,000] 1]céc khodn ddu tu ti chinh ngén han 121 240.275.000.000 | 70,000,000,000 2)Dy phing gidm gid chitng khosn ngén han 129] - : |Cac khodn phai thu 130] £82,040,513,675] 69,401,669,366, 1 [Phai thu Khéch hing 131 23,492,968,372| _32,864,176,721 2} rd true cho new ban 132] 12,769,800,573| _8,425,651,835| 3]Phai thu n9i b6 133] 4)Phai thu theo tign 49 KE hoach hap dng xd | 1344 5]Cée khodn phai thu khée 135} 45,777,744,730| 28,111,840,81 6|Dy phong cc khosin pha thu kh6 adi 139] : ‘ IV |Hang tén kho 140] Sd] 783,439,011,783) 941,077,879,031 1}FRang tn kho 141] 783,439,011,783] 941,077,879,031 2|De phong gidm gid hang t6n kho 149] : : IV [Tai sin ngiin hyn khe 150] 5.5) 21,143,172,322)18,686,954,292) 1}chi phi td trade ngén han 151 9,376,850,324] _9,774,375,599] 2] Thué GTGT due kau tit 132] 0 0 3} Thue’ va ede khodn khée phii thu nha nue 154] 64,263,781] 26,603,715 {Tai sin ngén han khic 138| 11,702,058,211|8,885,974,978 iB |TAISAN DAIHAN 200) 1,157,541,685,426| 1,159,064,312,972| 1 [Cae khodin phat thu dai han 210 0 0 A}Chi phi tri true ngén hen 2u| | 2]V6 kinh dosnh d eae dan vi inte thude 212] 3)Phai thu dai han ni b6 213] | : «4fPhdi thu dai han khée 218 5 i 5)Dy phong phi thu dai han kh di 219 | 7 [rai sin eo’ ainn 220) 422,158,405,307| | 381,763,700,152| 118i sin 6 dinh how hin 221] 5.6) 63,352,988,682| 76,788,364,713 INeuyen gi 222] 135,724,729,495| | 140,747,344,350|STT Noi dung Ms_| T™. SO cudi ky $6 déu nam |Gid trj hao mon IDy ke 223} (72,371,740,813)}_ (63,958,979,637)) 2)Tai sin cO dinh thué tai chinh 224] INeuyén gic 225| |Gid trj hao mon ly ké 226} 3}tai sin of inh v6 tinh 221] 5.1] 279,603,643,727]279,023,651,306| Nguyen gis 228| 280,112,851,451] | 279,492,351,451 |Gid ti hao mon ly ke 229) (309,207,724)| (468,700,145)| 4/Chi phi xy dung co ban do dang 230] 5.8} 79,201,772,898} 25,951,684,133] I [Bat dng sin adi tw 240] Nguyén gid 241 |Gid tj hao mon lay ke 242] IV |Cée khodin du ty tii chinh dai han 250) = $.9|_ 722,942,892,247] 761,041,764,725| 1/Dau wr vao cOng ty con 251 -20,000,000,000] — 90,000,000,000) 2|Dau ur vao cong ty lién két , lién doanh 252} 230,474,829,680] 230,474,829,680} 3} fu wr dai han khse 258| 513,241,408,400] 474,745,158, 400] 4|Du phong gidm gid ching khodn diu w dai 259) (40,773,345,833)] (34,178,223,355)| |V |Lofi thé thutsng mai 260) 5.10) 9 0) \VI_ |Tai sin dai han khée 270) 12,440,387,872| —16,258,848,095) 1)chi phi ti trade aai nan an} si] 1,630,865,211] —15,449,325,434) 2}ai sin thud thu nbgp hon lyk am 809,522,661] $09,522,661 3)Tai sin dai hyn knge 28 d d [TONG CONG TAI SAN 280] 2,906,887, 498,927] 2,684,532,549,063| (A [NG PHAITRA 300] 1,747,359,418,409] 1,611,470,039,512| 1 |N¢ngdnhan 310} 1,031,840,259,918] 892,489,131,205| 1}Vay va ng ngdn han 311] 5.12} 898,402,927,860] 573,639,973,212! 2|Phdi tr ngudi bin 312) 5.13] 26,452,691,323) — 73,192,057,333 3)/Ngu0i mua wi ién wude 313) 5.13] 4,739,060,554| 7,322,532,478| 4|Thué va céc khodn phdi nOp nha nude 314] 5.14] 43,262,470,326] —_29,091,016,680] ‘S)Phai tra nguti lao dong 315] 6,851,617,080] — 43,550,769,450] 6|Chi phi phai tri 316] 7,223,713,251 8,198,71 1,109} ‘7/Phai tra ngi bo 317) 8}Phdi trd theo tién 46 ké hoach hgp ding xd 318) 9|Cée khoan phdi trd phdi nop ngdn han khéc: 319] 5.15] 37,004,012,897) 140,528,982,962| 10)Dy phong phai tra nga han 320} 1}Qug ken thug va phe Ii 323 7,903,766,627] 16,965,087,981 iM |Ng dai han 330) 715,519,158,491| —718,980,908,307| 1)Phai tr dai han ngutsi ban 331] 2|Phai trd dai han ngi bo 332] 3]Phai rd dai hg ks 333] suo] 426,284,500] 426,284,500](sc Noi dung, MS [TM | SGeutiky | Sédiunim 4]vay va ng dai han 334) 5.17] 710,989,507,450] _714,133,081,450| 5{ Thue thu nhp hoan Iai pha tri 335} 6x phang tg ep mit vige lam 336) 4,103,366,541] 4.421,582,357] 7]Durphong phi tri di han 337] Ip |vON CHO SO HOU 400) 1,159,528,080,518) 1,073,062,509,551 | Vain chi shit 410) $.18|1,159,528,080,518} 1,073,062,509,551 1]Véin edu wr eda chi 8 tw au 719,978,350,000] $99,991,420,000) 2}Thang durv6n 6 phién 41 105,021,650,000| 225,008,580,00] 3|Voin kh eda chi s8 hia 43} 4|cé phigu ngan guy aug] 3|chenh igch anh gia Iai ai sin as} 6|chenh Igch i gid noi dos 416 {Quy ad wrphée wién any '96,070,897,000| 51,070,897,000| slay dy phng ti chinh 4is| 46,376,132,783] _34,291,732,783| 9]C6 phiew guy 41g 7.090.000) 7.050.000) 10}L¢i nhugn sau thué chuta phn phi 420) 192,087,540,735| _162,706,969,768| 1)|Neudn von du tr xy dung ev bin ai ic_|Lot fc c6 bONG THIEL SO 00) 5.19) [TONG CONG NGUON VON 440 2,906,887,498,927] 2,684,532,549) Nely 18 thang 10 nim 2012 NGUOILAP KE TOAN TRUONG os “4 ee BC Thwth Aub WeN CONG TY CO PHAN VANG BAC BA QUY PHU NHUAN 170E Phan Bing Lit Phng 3 Qué Ph Nhuén BAO CAO KET QUA HOAT DONG KINH DOANH QUY 3 NAM 2012 ao vi tinh : ng KY BAO CKO LOY KE 7 cui TEU, MS [TM] Quy HH 2011 Quy IH /2012 2011 2012 1[Doanh thu ban hang va cung cp dich vu a 6,339,433,209,467] _1,541,488,959,671| 14,301,606,477,103] _4,885,292,058,034] 2}Cac khodn gidm tit ci) 16,042,161,5 10] 17,406,071,101 48,467,354 858} 3}Doanh thu thudn vé bén hang va cung cp 10 ]61] — 6,323,391,047,957| _1,524,082,888,570] 14,253,139,122,245| 4,841,831,858,487| Dich ve 4}Gis vén hang bin 11 |6a] 6.157,536,938.787] 1,373,324.209,135] 13.769,788,929,289| 4,396,428,595,772| {Loi nhuSn g6p vé ban hang va cung caip dich vu] 20 50,758,679,435| _483,350,192,956| 6|Doanh thu hoat dng tai chinh a [62 54,513,348,142| 7) chi phi hoat dong t8i chink x | 6a 33,908.766,030| |Trong dé : Chi phi lai vay 23 23,422, 184,883 8]chi phi bin hing 24 r 52,526,481,869 9}chi phi quan I¥ doanh nghiép 25 16,542,450,483] _17,614,265,726| 1O/L¢fi nt thuan ti hoat dng kinh doanh 30 69,756,970,021 | 101,222,513,952} 11} Pou nhép khée Pa 1,126910,729 238,678,061 2 12]chi phi kise 32 222,842, 196,128,580] 15,840,972.942| 13]L¢i nhusn khée “0 904,068,601] 42,549,481 9,695,183,040 14)Phin Igi nhuan hodc 16 trong cOng ty lién ket, | 50 lien doants 15|Téng Igi nhudn ké toda trutte thue o 70,661,038,622, 101,265,063,433| 253,494,276,883| _257,257,084,414] 16|Chi phi thué' thu nhp doanh nghigp hign hanh | 61 17,728,177,020] 21,962,196,234] 53,669,023,637| 50,923,956,446| 17 Chi phi thug thu nhiip doanh nghigp hod Iai oe 237,685,381 18|Loi nhugin sau thué thu nhiip doanh nghiép oy '52,932,861,602| 79,065,181,818] 199,825,253,246] 206,333, 127,968] 18.1]L9i ich cia 6 dng thigu 95 1 0 0 q 18.2}Loi nhugn sau thu€ cia o6 déng cia cdng ty me] 72 52,932,861,602| 79,065,181,818] 199,825,253,246] _206,333,127,968 19]Lai co bin én c6 phigu 80 88: 1.318] 3.330] 3.439) NGUOILAP KETGAN TRUONG wo q _ je - We Gua This Det apie “ CO PHAN, ov iCONG TY C6 PHAN VANG BAC DA QUY PHU NHUAN 170E Phan Dang Lofu Phuting 3 Quan Phi Nhugn BAO CAO LUU CHUYEN TIEN TE DEN 30/09/2012 on yi tinh : déng STT Chitiéu MS ‘Nam nay ‘Nam ude [Luu chuyén thuiin tiy hoat ang kink doanh 1)Lgi nhugn truée thug oO 257,257,084,414 253,494,276,883 2|Diéu chinh cho cdc khodn |- Khifu hao tai sin c6 dinh va phan bd 02 9,420,698,620, 8,852,544,674 - Céc khodn dy phdng 03 E s |- Lai , 15 chénh léch ty gidhdi dodi cha thyc hign] 04 - re - Lai , 16 tir hoat dong dau tw 05 (101,483,425,218)| (40,843,315,150)| - Chi phi Iai vay 06 16,162,806,823 74,127,515,373 3|Lgi nhu§n tif hoat dong kinh doanh truéc 08 241,987,164,639 295,631,021,780 nhitng thay d6i von wu dong }- Tang gidm cdc khodn phdi thu 09 (8,434,039,636)} (315,710, 397) - Tang gidm hang tén kho 10 156,523,056,842 (170,694,104,558 |- Tang , gidm cdc khodn phdi trd (khong ké i (199,587,069,396)| 44,657,794,849) ht 12 4,215,985,498 1,176, 13 (74,020,864,340)| (71,674,986,285)| |- Tién thu€ thu nhap doanh nghiép di nop 14 (32,604,629,756)| (52,314,147,414)| |- Tién thu khdc tif hoat dng kinh doanh_ 1S 14,356,732,609 |- Tién chi khéc tir hoat dOng kinh doanh 16 (10,067,216,414)} \Latu chuyén tién tit hogt dong sdn xudt 20 102,406,336,460 (278,995,849,865)| |kink doanh M1 |Luu chuyén tién tif hoat dong dau ur 1/Tién chi dé mua sdm , xy dying TSCD va 2 (60,170,502,509) (94,692,737,000)| jedc ti sin dai han khéc thu ti thanh ly , nhutgng bain TSCD va. 2 84,808,718,500 232,727,273 Jed ti sin dai han khéc 3}Tién cho vay , mua céc cOng cy ng cila cic 23 (170,275,000,000)| - Jdon vi khde thu hdi cho vay , bin Iai eae eGng cu 24 : i Ing ctia don vj KhéeNull a ME Nguoi Bat : Bang Chi str (Chi tiéu MS Nam nay Nim iride 53[Tign chi du tw g6p On vao dan vi khaée 25 | G8,496,250,000)| 6{Ti8n thu hdi du we g6p von vao don vi khée 26 70,000,000,000 223,000,000,000 7}Tign thu lai cho vay ,e6 tte va loi nhugn duye chif 27 31,974,053,000 40,998,294,550 \Litu chuyén tién thudn tu hogt dong déu te 30 | (82,158,981,009)/—(30,461,715,177) |Lafu chuyén tién tiy hoat dng tai chin 1} Tin thu tir phat hanh 6 phiéw , mhan ven 31 : 6p cba chi 33 how 2{Tién chi trd von g6p cho cde chi sd how, 32 Imua Igi e6 phiéu ela doanh nghigp da phat han 3)Tign vay nggn han , ddi han nhdn duge 33. | 2,953,332,508,204 | 8,111,671,551,995 4) Tién chi tra ng ge vay 34 | (2,627,437,044,336)|_ (7,562,427,016,707)] 5)Tign chi td ng thué tai chinh 35 6|C6 tte , Agi nhugn da tré cho chil sO hitu 36 | (149,996,437,000)]_(147,388,341,400) \Latw chuyén tién thudn te hogt dong tai 40 | 175,899,026,868 | 401,856,193,888 lchink HLufu chuyéin tién thudin trong ky (50=20+30 30 | 196,146,382,319 }+40) [Tién va tung dong tién du ky 60 | 426,301,733,402 [Anh hung cia thay dit) gif hi dodi quy 6 : 146i ngogi tt ITidn va tuong duvong tién cudi ky (70= $0+ 70 | 622,448,115,721 60461) : i Nady 18 thing 10 nam 2012 NGUGILAP KE TOKN TRUONG TONG GIAM Béccone Wor unc asco guy mt MUN THUYET MINH BAO CAO TAI CHINH QUY 3 NAM 2012 1. Die diém hoat dng cba cbng ty + Hoat d0ng theo gidy phép kinh doanh s6 : 0300821758 . Bang ky lin du , ngay 02 thang 1 nam 2004, s6' dang ky kinh doanh : 0300521758 dang ky thay d6i ld 12: ngay 16 théng 02 nam 2011 do $8 kE hoach dau tw Thanh PhO H6 CH{ Minh fp 1- Hinh thife s@ hiu vin : Von diéu 1@ 599.991.420.000 ding. Téng s6 von gop 599.991.420.000 déng . 2- Hoot dong kinh doanh chi yéu : San xudt , kinh doanh vang , bac , d& quy , 44 ban guy . dich vu kiém dinh kim cxtong . 3- Tru s@ chinh eda Cong ty dat tai: S6 170E Phan Dang Lim, Quin Phi Nhudn, Thanh Pho H6 Chi Minh, TL Ky ke todin, don vj tién t@ sit dyng trong ké toain : 1- KY ké tosin nim : Nién d9 kE ton due b&t div tit ngdy 01 thang O1 va Két thile vao cub ngay 31/12 hing nim. 2. Dan vj tign t6 : Sit dung dé Ip béo c&o trong ké todn Ia déng Viet Nam (VNB). Cée dng tidn khac duge dp dung ty gis hoi dodi gita don vi tin t@ ké todn va ngoai té tai ngay giao dich. CChénh lech 1} gid phat sinh trong ky va chénh Ich ty gié do démh Iai sO div ngoai t@ cubi ky duiye xif theo chuda mye ké tosn va eée qui djnh cia bé tai ehfnh, TIL Chusin myfe va ch€ 9 ké ton ép dung 1-Ch€ 6 KE ton dp dyng : Cong ty dp dung lugt ké tosn , chudin mute ké todn , ché dO ké tosn Vigt Nam theo Quyét dinh so 15/2006/QD-BTC ngay 20 thing 03 nam 2006 ; va céc thong tw, hung din sia déi b8 sung ché 46 ké ton ca BO Tai Chinh . 2-Cong ty cam ket : Tuan thd duing Iudt k€ tofn, chudin myc ké todn, ché dd ké todn Vigt Nam hign hin trong hé théng ké todn va bdo e&o ké todin do nha nude Viet Nam quy dinh. 3-Hinh thife k¢ tod 4p dyng : Chitng tir ghi s6 +.Cée chi nhinh hach todn bao s6 hing thang gti vé cOng ty. + Cée cifa hang bio s6, lép bio edo ké tod thong ké va gifi vé phOng ke todin cOng ty hach toén i khosn, IY- Ce chinh sich ké tof dp dung : 1-Nguyén tie ghi nhdn cée khodin tién va eiie khodin tuting dutdng tién : Can ett vao ee khodn ching khodn ngn han e6 thoi gian thu hdi hode do han khOng qué 3 théng ké ti ngdy khod sé lap bao c&o kE ton Nguyén tfc va phutong phap chuyén déi cic déng tién khéc ra dng tién sit dung trong ké tosn: Bulge 6p dung theo tf gid thyc té tai th&i diém phat sinh nghigp vu. Vao cudi ky ké tod cdc sO dur tién mat, tién gii ngan hang , én dang chuyén 6 gOe ngoai t¢ duye diéu ehinh lai theo ty sid Binh quan wen thi tring lién nga hang Cée khodn vay vang due 4p dung gid hach toén tai thoi diém phat sinh giao dich. 2- Nguyén tie ghi nh§n hang tén kho : {70 Phan Dang Ls Steet Phu Nhuan District: Ho Chi Minh Ciy- Vietnam -T:+040555 1700 4040995 1702-wwrn.pi.comnTrang 2 - Nguyén tfe dénh gié hang tén kho : Hang tn kho dufge ghi nn theo gid géc = Phutdng phép xéc dinh gi tri hang tn kho: Binh quén gia quyén. ~ Phung phdp hach todn hang t6n kho: Ke khai thing xuyén. - Phung phép I9p dy phong gidm gid hang t6n kho: Vao thai diém khod 6 cOng ty 16 chite kiém é va dénh gif Iai hang hod t6n kho va trch Igp trén eo sd chénh Iéch In hdn gid gOc vA gid ti thudn 06 thé thye hin dugc eda hang tn kho, 3.Nguyén tée ghi nn va khdfu hao TSCCB va bat dng sin dau tu: = Nguyén tie dinh gié: Tai sin of dinh duge xéc dinh theo nguyén gid tit gid trj hao mdn luy ké. Nguyén gid tai sin o6 dinh bao gém: Gig mua va nhitng chi phi lién quan true tip d€n vie duta {Qi sdn vao hoat dOng, Chi phi bio tr sita cha dude tinh vao két gud kinh doanh, ‘Tai sin ban hay thanh I nguyén gid va Khifu hao ly ké duige x6a s6 va bift ky cdc khodn chénh [ech pht sinh do thanh Iy du duge tinh vao két qua hoat dng kinh doanh. - Phuong php khé'u hao 4p dung: Khgu hao tai sin of dinh duge tinh theo phyong phép dudng. thing dé wit din nguyén gid ti sin cf dinh theo thdi gian phd hgp voi ThOng tu s 203/2009/TT- BTC ngay 20 thang 10 nim 2009 cia BO truting BO Tai chinh, 4. Nguyén tiie ghi nh vA khifu hao bit dng sin déu tu: Bét dong sin dau tw dude ehi nhén theo nguyen gi Khu hao bat dong sin dau trtheo phuting phap dung thing. 8. Nguyén tie ghi nhgn ede khodn du tu tai ehinh : Cée khosn ddu te vao cOng ty con, cOng ty lién két , vEn g6p vao ed s6 kinh doanh ding kiém sodt : Bue ghi nhén theo gid g6c . Lai nhudn thudn due chia ti cOng ty con, cOng ty lién ket phat sinh sau ngay du duge ghi nhgn vao béo edo két qui hogt dng kinh doanh . Céc khodin duige chia khéc (ngodi Igi nhugn thudn) duige xem 18 phén thu hi céc khodn dau tit va duiye ghi nnhGn la khogn gid tr gid g6c du tu. (Cée khodin ddu tf ching khodn ngdn han, ddu tw ngdn han , dai han khde : Duye ghi nbn theo wi g6e. Céc khodn dau te.chitng khosn tgi thi dim béo c&o , néu: 6 thoi han thu h8i hoge do han khOng qui 3 théng ké ti ngiy mua khodn dau tw d6 dude xem 1a “twong duing tien * C6 thd han thu hi vOn dui 1 naim dude phn logi la tai sin ngdn han, C6 that han thu hOi v6n trén 1 nd due phn logi fa ti sin d&i han. 6. Nguyen te ghi nhGn va v6n hod edie khodin chi phi di va ~ Chi phf di vay due ghi nan vao chi phi sin xudt kinh doanh trong kY khi c6 phat sinh nghi¢p ww. = Chi phi di vay duge vn hoé khi doanh nghiép che chdn thu dude Idi fch kinh t€ trong twong lai cho vige sit dung tai sin 46, Chi phi trd trade: Can eit vao thai gian sit dung wdc tinh ma tai sin 46 mang lai higu qua kinh té. Nguyén tfc ghi nhgin vén hod cc khodn chi phi di vay khic6 di diéu kién quy dah trong chudn ye ké todn Vigt Nam s6 16. 7. Nguyén te ghi nhin vOn hod edie khodn chi phi khiée + ~ Chi phi wr true : Ch yéu ld nhitng chi ph cOng cu dung cy , 43 ding vin phdng phém nha xuGng .. due phén b6 dn vao chi phi két qua kinh doanh trong kj va thi gian phén bé can cif vao thai gian sit dung w6c tinh ma tai sn d6 mang lai Idi ich kinh t€ {VRE Phan Dang Luu Stret- Fh Nhuan District - Ho Chi Minh City Vetnam-T 40485952790 -F = 686095 1702-wanwpni.comymTrang 3 - Phung phép phiin bé theo duding thing 8. Nguyén te ghi nh§n chi phi phai tra: Chi phi phai trd due ghi nn chi yéu Ia cdc khodn ddoanh nghiép 6 nghia vy ng phil trd va due wdc tinh phd hyp . 9. Nauy@n te va phuong phép ghi nhin ee khodin dy phOng phi trd : + C&e khodn dy phong phai wd duge ghi nbn la gié tr ude ube tinh hyp IY vé khodn tin sB phii chi d€ thanh tosn nghta vy ng hign tai tai ngay két thie ky K€ toa. ~ Phuong php ghi nhiin : Khodn dit phdng phii tré dutge Igp thém (hod hodn nhép ) theo cchénh Igch Idn han hoge nhé hon gita so dy phong phai tri, phai tp nim nay so voi dy phong hai tri 45 lap nam tre chua sit dung dang ghi teén s6 ké toa. 10, Nguyén tie ghi nhdn v6n chi sd hitw: - Nguyén tde ghi nhjn v6n dau tw ela chi s8 btu thang dir von c6 phin von khdéc cia chi s8 how + Von du wet chi s@ hot : La $6 v6n thye gép cia chi 50 hie, + Thing du von 06 phi: Buge ghi nhén theo sO chénh Iéch Idn hom hoge nhé hon gitta gid thye ‘€ phit hanh va ménh gid of phiu khi phat hanh o6 phigu Min dau , phat hinh bé sung hoe tsi phat hanh 6 phiéu guj. + Nguyen tde ghi nbn Ioi nbugn chwa phan ph6i : Loi nbugn sau thu€ chua phn phi ten bing fn dO KE todn 18 s6 Igi nhugn (Lai hode 18) tr cae hoat déng eda doanh nghigp saw khi trit chi phi thué TNDN cia nim nay va céc khoin digu chinh do thay déi chinh séch ké toan va digu chinh s6 sch do sai s6t ca nam tree +Nguyén t&e ghi nhgn chénh Igch dénh gid Iai ti sin. + Nguyén te ghi nhgn chénh Iéch t) gid hdi dodi : Chénh Ich tf gid hOi dodi phét sinh hose <éoh gid Ini cut ky clla cc khodin mye e6 adc ngoai té + Nguyén the wich lép ofc quy tif Igi nhugn sau thué: Theo diéu 1é hogt dong eda cOng ty 11. Nguyén te phuong php ghi nhén doanh thu va chi phi. ‘Thye hign theo chudn mye s6 14. Doanh thu duge ghi nbn theo: +Doanh thu bin hing + Doanh thu cung edp dich vu + Doanh thu hoat déng ti chfnh + Phat hah hod don bén hang, Duc khiich hang chap nhgn thank toén ~ Chi pht trong ky due ghi nhén phi hop véi doanh thu trong Kj. 12. Nguyén tfc va phuong phap ghi nha chi phi tai chinh: Ce khodn chi ph duye ghi nhdn vao chi ph tai chinh g6m: Chi phi cde khoan 1S lién quan d&a ede hoat dng dit tu ti chinh, Chi phi cho vay va di vay vén, cdc khodn 18 do thay d6i t} gid hi ‘osi cia ce nghigp vy phat sinh tién quan d€n ngoai té, due hong gidm gid du tv chiing khosn, Cée khodn trén duge ghi nhgn trén bo cdo kéi quad hoat dOng kinh doanh 1a tGng chi phi thi chinh phét sinh trong k), khOng e6 ba tri Vi doanh thu host éOng ti chin, 13. Nguy@n tée vi phuting php ghi nhgn chi phi thué thu nhdp doanh nghip hign han, ehi phi thué thué'thu nhap doanh nghigp hoi loi: Chi ph thué thu nhap doanh nghigp hién hanh duge xéc dinh trén co s8 thu nhip chju thué va thud sudt thug thu nhip doanh nghiép trong nim. Chi phi thué thu nhap doanh nghigp hod Iai duge xe djnh én od 38 chénh 1gch tam thai duge Khai tri, s6 chénh I@ch tam thot YUE Phan Dang Luu Steet-Phu NhuanDistct-Ho Cri Minh Cy Viet -T: 4809851708. F 6848595 1702- wp commTrang 4 Chiu thu€ va thug sudtthué' thu nip doanh nghigp . Chi pht thug thu nhap doanh nghigp hién hhanh va chi ph thué thu np doanh nghigp hosn lai kh6ng e6 bit tt. = Thué thu nhgp hoan lai dutge phan Jogi Id ng dai han, 14. Cée nghigp vy dy phong ri ro hOi dost. 15, Cée nguyen tée va phuong phap KE tosin khée 15.1 - Thué gid ti gia ving : - Cong ty n6p thué theo 2 phuong phép kh tri va phutsng phép rye tiép + Phung php knit tr 461 voi hoat dong kinh doanh : Bac , cfc hoat d6ng dich vw + Phuong php tre tip Kinh doanh vang , 4 (Bac chi nhénh Ha N6i , Chi nhénh Cin Tho , chi ahénh Hué). 15.2 -Thu€ thu nh§p doanh nghigp : Téng thu nbép chju thué x Thué sudt 25% 15.3 -Cé log thué khéec theo qui dink hig hanh 15.4- Quy tién hung Cong ty tric quy tién lung cia bO phn sin xudt va kinh doanh trén dom gié tidn lmong dng ky) ‘vi cye thue'thanh ph H8 Ch Miah, 15.5- Bio hiém xa hoi, bio hiém y t€ va kink ph cOng dodn ~ COng ty trich : Bao hiém xa hoi 17%, bio hiém y t€ 3% , bdo hiém tht nghiép 1% theo lntong ed bin. Trich 2% kinh phi cdng dodn theo lung thu hién. V- Thong tin b6 sung cho ede khodn myc trinh bay trong bing efin dé KE ton va béo edo ket qui kinh doanh : 1-Tién va cdc khodn tuttng dutdng tién + Chi tiéw Cudi quy 03-2012 | Dau quy 03/012 [Dau nim 2012 L1-Tién mgtiai quy 14,616,441,526 | 18.245.560.594 | _28,661.384,97 1.2 Tidn pit ede ngén hing 18.814:392.964 | 9.627.494.773 | _26.051.185,571 1.3-Tién dang chuyén 1,008.447,269 (617.016.000 207,925,000 1.4- Céc khodn tuong dong tién | 388.008.833.962 | 279.475.688.995 | 371.381.297.854 ‘Téng cbng 622.448.115.721 | 307.968.760.362 | 426.301.733.402 ~ Tign mat wn quy trén bang cn 46% KE tosn khdp ding vi bién ban kiém qu tai thoi diém 30/ 09/2012. eéc khodn chen lech thita thiu du dutge xi y kip thoi - Tin gii ngdn hang vlo ngdy 30/09/2012 trén bing ké tosn khdp ding v6i sO du tai cde ngan hang. ~ Cac khodn twong dung tién : Trinh bay tren bing e&n dé ke todn chil yeu gid tr} Vang miéng , ving nguyen ligu ty khoda muc hang tn kho chuyén Ién ddng tia, 2- Cée khoiin ddu tv tai chinh ngéin han : 240.275.000.000; Trong 46 tién gifi tai ngin hang HSBC : 105.000.000.000 dng va t9i ngiin hing Techeombank 135.275.000.000 ding . 3+ Cée khodin phdi thu ngén han: Chi tiéu Cu6iiqug 03- | Dau qus 03-2012 | Dau ntim 2012 2012 3.1- Phdi thu cla khdich hang: 23.492.968.372 24.778.066.964 | 32.864.176.721 ++ Phi thu khich hing vang 12.401.084.584| — 11.492.497.771 | 22.533.768.999 + Phi thu khich hang d4 345,633,250 378.277.333| 4.225.325.0153 ‘70E Phan Dang Lu Street -Phu Nan Dist - Ho Chi Miah City Vietnam 404895 118-3985 1702- www pnjcomyTrang 5 + Phai thu khdéch hing bac 1,531,586.666 3,335.779.668 | 5.193.946.731 gin han + Phdi thu khée (Khéch hang vang| 9.214.663.872| 9.571.512.192| 911,135,976 ‘chi nhinh + khéch eung ting vat wr) 3.2 Trd trade ngudi bain 12.769.800.573 | __8.161.996.670] _ 8.425.651.835 + Tri true tién mua vang, bac 399,184,540 0} 414.921.416 + Trd tude tién mua tai sin. vat tw) 12.370.616.033| —8.161.996.670| —8.010.730.419 Khic. 33+ Phai thu khde : 45.777.748.730 | 38.575.256.565 | 28.111.840.810 ++ Phai thu khch hang cdim 43. 2,066,600.000} 2.015.100,000 | _3.364.400.000 + Phdi thu kiéch ede don vi trac | 356.637.928 659.500.7145 | 949,208,389 thude. + Phii thu vang gia cOng (Thd cc | 796,269.825 930,115,716} 1.135.341,048 cita hang) +C6ng ty Thai Trang CAO 0 0} 5.408.854.000 +Phdi thu khéc 42.558.236.977| _34,970.540.104| _17.254.037.373 3.4 Tai sin ngin han khie : 11.702.058.211 | 10.810.800.704] _ 8.885.974.978 +Tam ing 2.033.819.982| 1.623.634.955| _595,033.303 + Chim 6, ky quy, ky cuye ngdn] 9.668.238.2209] 9.187.165.749 | 8.290.941.675 han. 3.5 - Du phong phai thu ngiin han 0 0 0 Kho di: ‘Téng Omg ede khodn phdi thu 93.742571.886 | 82.326.120.903 | _78.287.644,344 khde ludn chuyén binh thutng . (Cae khodn phi thu ngdn han ting 13.87 % so voi dau qui 3 nam 2012 wrong dutdng gid tr 11 49 416 tigu ddng chd yéu khodn phai thu khéch hang efc dan vj tre thude. Cc khodn cong ng. 4-Hang t6n kho : Chi ia | Cudi qug 03-2012 | Diu qug 03-2012 | bau nim 2012 41-Gid g6ehingténkho: | -Hang di wen dutag 27:992.774.983 | 10.651.631.623)_1.115.810,406. = Nguyén vét liga 12029574.265 | 13.541.213950 | 14.259.449.585 ~Céng cu , dung cy 11.975.632.428 | 9.247.872.630|_8.134.308.015 - Sin xuft kinh dosnh 63 dang 3.032.296.340| 2.476,811.528) 5.240.245.5399 Thanh phim 35.140.601.379 | 14.075.116.139 | 62.759.983.676 Hang hod tn kho (642.301.521.131 | 763.327.084.592 | 805.306.432.556 = Hang gi di bin 530.966.611.257 | $6.695.917.516 | 44,261.649.194 TONG CONG 783.439.011.783 | 870.015.607.978 | 941.077.879.031 Nhgn xét : Téng gid ti hang tn kho chiém 26,95 % uén tng «i sin cu6i qu 2 nam 2012 . Cha yéu gid eéc nhém hang trang sife vang do thay giim 10 % so v6i Git tr hang tén kho “YOE Phan Dang Lv Seet- Phu Nhu Disc -Ho Chi Minh City - Vietnam : 4840995 1703 -F +846995 1702-wow-pni.comeTrang 6 146i co edu hang trong luong va yeu 16 kiém soit che ché hing thn kho trén toan hg théng phn phi 5. Thu€ vi ed khoan phai thu nh nude: Thué GTGT hang nhap ku 64.263.787 ding. 6.Tinh hinh tang gidm tai sdn c6 dinh: 6.1 Tai sin cf dinh hitu hinh : cut TIEU Nhicta | Mayme tiGi | Phang ign | THEb dyog | TGng cing VETeie bi vin cu quia ENGUYEN GIA 1.86 40 db ky 3ONSAOROID | Tas6GaR.A7A | —75e7AAD.IN6 | TaNIaL3s805 | H8NDEOROTT 2.7ang ony 1,403.183.636 491.522.882 | — 1,900.306.518 = Mua sf sa ca 1,403.183.636 497,522,882 | 1,900.706:518, =Xay dgng mdi 3. Gidm trong kj Thanb 4,86 casi 39,605.408.012 | 75.910.882510 | 7.387.800.196 | 12.611.648777 | 135.734 730.095 Gi wi hao moa Liu 5760139531 | 50503349850) 4735820565 | 8.357.395.952 | 69.3565905.80% 2 Phi sinh wong 445.017.932 | 2.001,655.267 | 178.099.575 | 390,068,141 | — 3.014.834.915 S.Gidm rong $6 6p 6.205.157 463 | $2.505005.117 | 4913 918.140 | _¥.747,660053| 72.371,740815 TLGié ty cdma L bavk) 33.845.268.481 | 2a013299.024 | 2as2 019631 | _s756520983 | Glad ANIONS 2.Cubi ky 33.400.250.549 | 23.414.827.393 | 2.673.922.056 | _3.863.988.684 | _63.352.988.682 4a) TAi sin Ging trong ky: 1.900.706.518 déng . + May méc thigt bj dOng lye (Mylanh , m4y mée sin xu...) 1.403.183,636 déng + Thiét bi dung cu quén ly, do lung phyc vu vin phdng 497.522.882 ddng ) Gi tai sin trong qu 0 déng 2- Tang pin i sin vO hin cH TIEU “Chi quyén 30 hitw ‘Ban quyéa ‘Tai sin khde.. Téng cong, ahd aid I-NGUYEN GIA L sSdediuy mraconsi9ae | soss71ais | 96000000 | ayaapEssLasi 2 Tang wong bY 620 500.00 3. Gidm wong hf = = .SScubiug 2ig.000379858 | —Loi6a7i.6is | 96000000] a7Sa92351451 TL Gis w hao mb Lbiuky TaEsTiIs | 96900000 ESTETIGE 2. Phat sinh wong 11236111 I 1723611 iim ong 4 sBeufi aaa | 000.000 Sar I. id ui cba Livy Taaoo Tae o o| rae 379838 2 Cub 279.000.379.838 | 65.263. o| 2196036577 Tang TSCD vo hinh do mua bin quyén phin mém vitinh —_:620.500.000 dng ‘RE Phan Dang Luu Street -Fhu NhuanDstrie-Ho Chi Minh ly Viena 7: 048975 1703-F 484895 sd - www pn com snTrang 7 7. Chi phf mua sim ti sim , xdy dyng eo bin dd dang + Chieu Cadi quy 03- | Diu quy 032012 | Dau nim 2012 2012 Ung trade ign cigs K€ aha Thi | 23.391,385.743 | 19.128 568.220] __11,748.910493 Khoa Huén, CNHN ,khéc Ung tién xdy dyng xudag NT | 55.810.187.155] 41.434.352.570| —_14,202.773.640 ‘Téng cing 79201572898 | 60.562.920.790 | _ 258.951.684.133 8. Diu dai hgn khée: cHi TEU 86 wong Gi wi Cudiquy | Déunim | Cudiquy 03- | Bdundm 2012 03-2012 | 2012 2012 8.1— Diu tw of phigu 503.151.908.400 | 468.655.688.400 + Nein hang Dong A. 38.496.250 | 34,646,625 | 395.271.613.400 356.775.363.400 + Cong ty M&C 2.615215| 2.615.215] 65.380.375.000| _65.380375,000 + Kinch san Qué Hung 841.665] 841.665] 42.499.920.000| 42.499.920.000 82 - Diu i vio cong 230.474.829.680 | 230.474.829.680 lien doanh , ién ket. +Cong ty Bia Oc Bong A | 9.186.630) 9.186.630 91.866.300.000| 91.866.300.000 + Cong ty CP SFC 5.134.708 | 5.134.708 | 138.608.529.680 | 138.608.529.680 83-Diu wrt phigokhve 10.089.500.000 | 10.089.500,000 +Dyan Hoang Mink Gigm 10.089,500.000 | 10.089.500,000 84. Dau Ww vio cong yy 20,000,000.000 | 90.000.000.000 +Cly Ning Luyng Bai Viet 0 70% 0] 70.000.000.000 +COng ty TNHH MTV thai | 100% 100% | 10.000.000.000 | 10.000,000.000 trang Cao + Cong ty TNHH MTV] — yooq 100% | 10:000.000.000) 10.000,000.000 Gigm Djoh PNIL. 85 Dy phong ede Khoin (40.773,348.833) | (34.178233.385) dv wai hon + Khéch san Qué Hung (10.800,000,000) | (10.800.000.000) +Dia Ge Dong A (12,030.454.153) | (11.030.454.153) +NHDong A | 0} (10,324.694.250) + CTY CP Nhign Ligu sai (17.942,891.680)| (2.023.074.952) Gon (SFC) [Ting cing [722.990.892.247 | 761.041.764.728 ‘PAE Phan Dang Lu Sreot-Phu Nhuan Disle-Ho Cs Minh Cy Vietnam =: 040985 17) F 48489951702 -worw pn} comenTrang 6 ‘Tang gidm von du wr: ~ Trong qu 3 hodn tft chuyén nhuting v6n eng ty Ning Lugng Bai Viet, «ng vOn gidm 70 1) ang. 9. Chi phf tra truée dai han: Chl eu Cadi qui 03- | Diu quy 03-2012 | Ddunam 2012 2012 ~ Chi phi thué nha dai ham 11,630.865211 | 12230217286] 15.449.325.434 = Thu thu ng hodin Ist 809,522.61 809,522,661} 809.522.661 ~ Chi yu Khodn chi ph thu® nha dai han , thi gian thué ty S nim GEn 10 nim chi phi nay duge phn b6 dy di vao chi pif hogt dong kinh doanh . 10. Vay va ng ngdin hgn 10.1 Vay ngdn han ngfin hi Chieu Cadi quy 03-2012 Dau nim 2012 SG ung, Gidui | Sing, wong | Gia ui trong iting lwgng 1-Tién ding +Ngdn hing VCB 277.000.000.000 132.140.000.000 +Ngfin hing Dong A ° -| 4 +NH Eximbank 75,000.000,000 38.146.000.000| 7} 4+ NH Hang hai 127.000.000.000 = La +NHA Chau - 25.500.000.000| | +NHTechoombank 127.000.000.000 : +NH Bun Big Lita Viet '50,000,000.000 + Huy d6ng vOn bing én 15.200.000.000 1,500,000.000 +Ng dai hgn dén hgn wd 921,000,000 4.092.000.000 Tong cng (672.121.000.000 201.378.000.000 2- Vay USD ngdin han +Nefn hing VOB ©} 4.118.000} 86.619.748.000 +NgGnhing Chiu | 300.000UsD| — 6.261.880.000] 3.500.000 73.626.000.000 +Ng dai han dén han wi 112,266,320 314.493.840 ‘Téng cong 300.000usd | 6.374.146.320 | 7.618,000usd | 160.560.241.840 3: Vay ving + Huy dng vén ving 47.952 chi] 219.507.781.540 | 19,559,987 ehi | 86.278.231.372 +Ng dai han dén han wt 0 | 30.000 ehi | 125.430.000.000 Tong cong 47,952 chi | 219.807.781.540 | 49,589,987 ehi | 211708231372 “TONG CONG 898.402.927.860 573.639.973.212 Nhdn xét : VOn vay agin han ting 56.61% so véi du nam. Chi yu tang Khodn vay én ding np mua hing vang migng PNJ . ‘WOE Phan Dang uu Sueet- Phu Nhuan Dist Ho Chi Minh Cy Vietnam -T: 048585703 -F:4848995 70- srw p.comvnTrang 9 11 Phai tra cho ngudi bén va ngudi mua tra tién truvd Chi tiéu Cui qug 03-2012 | Diu quy 03-2012 | du nam 2012 + Phi tr ngudi bin : 26.452.691.323 | 16,970.063.122 | 73.192.087.333 + Phai trd ngui ban vang 2.692.483.048 | 2.134,985.972| _1.963.751.409 +Phdi wikhdch hang dé 17.280.564.752| _12.968.262.270| _62.031.092.267 + Pha tr khic 6.479.643.523, 1,866.814.880 | _9.197.213.657 = Ngudi mua trd tién true : 4.739.060.5584] 39.605.591.713| _7.322.532.478 + Trd trude tién mua vang 259,991,205 197,394,800 | 1.709.482.214 4+ Trd true tién mua dé 1341.346.660| —4.097.571.217 135.277.996 + Tr trade ngudi mua bec 1.091.434.305 45,562,360 958.000 + Phai to khiéc 2.046.288.384 | _35.265.063.336 | _5.476.814.268 ‘Téng eng ede khodn phai tri. 314.191.751.877 | _56.75.684.835 | _80.514.589.811 ~ Ce khoin phdi trl giim 44.86 % s0 v6i cuGi qu 2 ndm 2012 va gidm 61.26% so voi dau nam ch yu ting gidm + Ting phi trd ngui bin dé + Gidm khodn ngubi mua ving trudc tin : Khodn tng trude tid chuyén nhurgng eng ty C6 Phan Nang Luting Dai Vigt ‘Cie khodn cOng ng khdc ludn chuyén binh thudng . 12- Thué va ede khodn phdi ngp nha nude : Chie Cubi guy 03-2012 | Diu quf 03-2012 | Dau nam 2012 - Thué GTGT 12.767.692.707 8.464.401.014 | 17.073.286.877 ~~ Thu€ mOn bai = Thué xudt , nhap khdu 23,233,022 0 0 = Thué thu nhdp doanh nghiép 30.210.010.488 28.924.216.877 | 11.560.020.640) Thu tha aki ef nn 261.534.109| 166:537.896| 457,709,163] =Cée kod phi ndp kfc Tg eng $8.2@.470326 | _37.558.155.787| _29,001.016.680 (Cie khodn np ngiin sch cOng ty ke Khai va ndp day di theo qui dinh ‘OE Phan Dang Luu Street -Phu Nn Distr Mo Chi Minh City- Vietnam -T 60499551703 -F 484895 1702 - wp com.Trang 10 13- Chi phi phai tra : Chieu ‘Cubl quy 03-2012 | Diu quy 03-2012 | bau nim 2012 “Phil wd én husng CBCNV 6851.617.080 | 11.056.616.351 | 43.550.769.450 -Quj ts ep mt vige lam 4.103366.541 | 4.225.038.593| 4.421.582.357 = Chi phi phdi tr (Ce khodn | 7.223.713.251 | 5.484.914.2090] 8.198.711.109 chi phi quing cé0, ii vay). ‘Téng cing cde khodn phdi| — 18.178.696.872| 20.766.869.183| 56.171.062.916 tri. 14- Céc khodn phai tra phai nop ngiin han khiée : Chitide ‘Cui quy 03-2012 | Diu quy 03-2012 | Ddunam 2012 Kink phi cong doa 4271.618.838 | 4.309.376.799 | 3.194,185.759 + Bao hiém xi hoi 1.199.423.571 6.276.207 248.815.577 = Bao hiém y 6 751.141.1737 525.717.479| 486.735.078 - Bio hiém that nghigp 189,318.349 89,900,193 73.977.551 + Phii td khdc bling ign 28.374,963.172 | 25,560.591.180| 135.564.647.489 rd khdch hing vang 2.533,310.034 242,803,931 508.163.124 - Phi tré khich hang bac 0 0 0 = Phai ted vé o6 phan. 452.458.384 452.498.384| 452,458,384 ‘Téng cong, 37,004.012.897 | __31.247.124.173 | 140.528.982.962 (Cée khodn phii tek phi np ting 18.42% so v6i quy 2-2012 chi yu ting Khoda phi wd ag cde dn v thanh vien . Céc cOng ng khac ludn chuyén binh thd. 15- Vay va ng trung, dai han : Chitiew ‘Cudi quy 03-2012 T ‘Dau nim 2012 SHhugng Git SOluyag Gid a 1-Vay tin Déng, usd: 7-544.041.450 7.544041.450 +Ngin hing Dong A 7.325.000,000 7.325.000,000 + Nate ming A Chit! aossoisg] 79.8450) 5s young 219,041,450 2 Vay ving 169.000 |" 703.448.466.000 169.000 | 706.589.000.000 + Ngan hing Bong A 39.000 170.373.056.000 39.000 163.059.000.000 +Ngan hing A Chau 80.000 | 328.044.560.000 80.000 334.480.000.000 ++Ngdn hing Sacombank 50.000 | 205.027.850.000) 50.000 208.050.000.000 Tong cng 989.507.450 | 169.000 ehi | 714.138.041.450 "70 Phan Dang Lu Steet -Phu Nhuan Diect-Ho Oh Minh Ci - Viena -T: 848996 19 -F :+848995 1792 - wr piconnTrang 11 16- Von chii sd hu: on vi tinh : dng Chi tiew ‘Sd dduquy | Tang trong quy_| Giim rong quy | 86 cusi quy I. Nguén von KD 825.000.000.000. 825.000.000.000 +V6n gop 06 ding. 599.991.420.000 | 119.986.930.000 719.978.350.000 + Thing du von, 225,008.580.000 119.986.930.000 | 105.021.650.000 ‘I. Chénh lech ty gid 0 0 + Chénh Ich git IIL. Cac Quy 142.440.539.783, 142.440.539.783 + Quy div te 96,070.897.000 96,070.897:000 + Qu¥ dy phing ai ehinh | 46:376.732.783, 46,376.732.783 + C68 phigu quy (7.090.000) (7.090.000) Via hain 173.020.699.418 | 79.068.181.818 | 59998.433.000 | 192.087.540.735 +Lginhuganim nite — | 45.752.753.268 0 0} 45:752.753.268 + Lgi ahua nim na 127.267.946.150 | 79.065.181.818 | 59.998.433,0000 | 146.334.694.968 Lf do ting, gidm: a-Tang: ; + Lai nhugn nam nay : Lgi nhugn ti hoat dng kinh doanh trong quy : 79.065.181.818 déng > Tang von gép ti thang du 119.986.930.000 déng vio ngay 27/09/2012, 'b- Gi : 59.998.433,000 dng do chia ¢6 te 10% dgt 1 nam 2012 . VI. THONG TIN BO SUNG CHO CAC KHOAN MYC TRINH BAY TRONG BAO CAO KET QUA KINH DOAN 17~"Téng doanh thu bn hang va cung ep dich vu (Ma s6'01) [ Chiiéu Quy 03Nim2012 | Qu O3Nam2011 | Sosdnh ing gdm voi cong ky ‘Téng doanh thu Trong d6 : - Kinh doanh vang : 1.368.336.619.340 | 6.162,210.576.288 - Kinh doanh 6¢ va trang ste 135.128.186.928 | 132.083.986.646 3 hing ma, ~ Kinh doanh bge 33.970.945.760 | _37.409.744,355 + Kinh doanh d6ng hé 1.345.236.722 1.030.566.733 Dich vy bio nan 349,213,489 4.583.012.062 | = Dich vy ke 2.458.757.432 2.115.323.3883 ‘Téng cong 1,341.488,959.671 | 6.339.433.209.467 (75.58%) a = ‘WOE Phan Dang ou Street -Phu NhvanDiset-HoChi Minn Ciy-Vietnam-T 404898 708-F 4848985 1702-wa.pokcomnTrang 12 18- Céc khodin gidm trit doanh thu (Ma s6°2) : ‘Chi tiéu Quy 03 Nam 2012 Quy 03 Nam 2011 So sdnh tang gidm voi cing ky “Hing ban wl lai vag 1.085,322,000 185.033.1935 ~~ Hang ban trd lai dé 1,400.677.000 104.888.000 - Hang bén tr Igi bac 39.125.981 171.476.7127 ~ Hang bén wi Iai déng hd oO 16,698,000 - Thu GTGT theo PP ine tip 14,880,946,120 15.564,065.588 Tong cng 17.406.071.101 | 16.042.161.510| _207.04% 419- Doan thu thufin vé ban hing va cung efip djch vy (Ma s 10): chitiew ‘Quy 03 Nam 2012 | Quy 03 Nim2011 | So.sdnh ting gidm vidi cng ky ~ Doanh thu thud vé bén hing. | 1.521374.917.649| 6316692,71251 Doan thu thudn vé dich vu . 2.707.970.921 6.698.335.445 Tong cng 1.524.082,888.570 | _6323,391,047.957 (75.90%) | Trong béo co két qui kink doanh : Bi logi tr doanh thu n6i bO . 20- Gid von hang bin (Md sé 11) Chie Quy O3Nam2012 | Quy 03 Nam 2011 | So sfah ting idm véi cong - ae ~ Gid v6n ban vang 1,255.921.294,233 6.055.267.704.566 = Gi v6n 44 hang mén. 103.171.422.493, 95.067,731.636 = ~ Gid von bin bac 113.103.713.149 6.551.074.9535 Be ~ Gid vOn bain ddng hé, khic 1.127.779.260 650.427.630 is Teng cong 1373.324.209.135 | 6157.536.938.787 O708%), 21- Doan thu hogt dng ti ehinh (Ma s21) + Chitiéw Quy 03 Nam 2012 | Quy 03 Nam 2011 | So sénh tang gidm di cing ky. = Lain git, tidn cho vay. 1.766.914.543 773.684.561 + C6 ute ,Igi nhugn duge chi 12,465,537.000 = Chénh lech tF gié ngogi t2. 30,896.599| 2.317.255.829 - Thu nhp khéc, chuyén nhugng '40,250.000.000 749,998,800 von Téng cong. 54.513.348.142 3:840.929.190 ‘OE Phan Dang Ls Street Phu Nhuan Dist He Ch Minh Chy-Visnam -T 4889951703 -F :4648995 1702 ww pncom.an22- Chi phi ti chinh (MB 6/22): Trang 13, Chitiew QufG3 Nam 2012 | Quy O3Nim2011 | So sinh ing slim voi cng ky | Chi phil vay. 23422184883 | —_—_30.134.828.511 = Chen igch gid 10.486.581.147 2.743,677.725 Chi phi ti chinh kis ° 9] ‘Tong cong 33:908.766.030| —_32.878.506.236 3.13% 23+ Chi phf thué thu nhdp hign hin (Ma s6'51) = Chitiéa QufO3 Nim 2012 | Quy O3Nam2011 | Soséahuing idm voi cdg kj ~TSng Ioi nud trade thu 101.265.063.433 770.661.038.622 4331% = T6ng Io nhusn ehju thud. 87.848,784.936 70,912.708.080 - Thué svt 25% 25% + Thué thu nhdp phdi nop 21,962,196.234 17.728.177.020 24- Chi ph sin xusit kinh doanh theo yéu 0: 24.1 Chi phi ban hing : Chi tig (Quy 03Nim 2012 | Quy 03 Nim 2011 | Sosdah ting idm voicing ky Chi phi nhdn vita bin hing = Chi pht vat leu bao bi, ~ Chi phi dung cy a6 ding = Chi phi khfu hao ti sin. = Chi phi dich vy mua ngoai ~ Chi phi bing tidn kde 23.340.291.619 | 20.478.930.848 846.351.420 789,511,273 2,841,590.526| 3.268.488.5665 (667.368,112 640.775.613 14.809.972,804| —10.903.333.911 10.480,602.016 | _14.436.081.409 Tang eng 52.986.176497 | __ $0.517.121.620 489% 242 Chi phi quin If + Chi tiga ] Quy 03 Nam 2012 | Quy 03Nam 2011 | So sénh ting | idm voi chng k Chi phi nhin vin quin If. | 1172236099 |—9.668.460.706 Chi phi 8 ding vin phong phim, 462,901,487 576,036,898 | ~ Chi phi kh hao thi sin 6 dink 382.350.085 394,101,030 = Chi phi dich vy mua ngodi 481.239.356 438.721.824 | = Thu. phi, 18 phi. 441.430.500 10.629.612 Chi phi bling tiéa kde 5094952.248 | $.458.500.413, “Tong cing 17.635.108.095 | _ 16.542.450.483 661%) ‘70 Pan Dang Lu Stet -Phu Nua Ds He Minh Cy Vetan -T 4868995 1708 Fssak 38 -yoe pn comm‘Trang 14 25. Ce gino dich khOng bing tin dnh hung an béo céo Iu chuyén tig t@ va ede Khodin tién do doanh nghigp ném gid nhung khong dive sit dung . Cac khodn nhén tién ky quy , ky cuye ngfn han , dai han. ‘Tidn ri v6n aha muBc khi thy hién o6 phn hod dé ti kho bac nha nude : 442.458.384 dng . VII- NHONG THONG TIN KHAC: 1-Thong tin so sinh (hing thay at v8 thong tin dm tra) ‘Ce quy dink mdi duge 4p dung trong nim 2012 va khdng thye hign diéu chinh 46} voi sO du du w. 2- Ket qui hot dng kinh doanh : st CHITIEU (Quy 03 Ném2012 | Quy 03 Nam 2011 | So stan ® T tangt+) gidm () 1] Téng doanh thu bén hang va cung | 1.396,002.307.813 | 6.343.274 148.657 (74384) ep dich vy , thu abgp hogt dong {Qi chink 2 | Céc khoin gidm uit 17.406.071.101 | _16042.161.510 350 3_| Gig von hang bin 1.373.324.209.135 | 6.323.391.047.957 (78.28) 4 [Tong chi pnt 104.049.513.625 | 99,938.078.339 41 5 _| Lai tun er hoat dOng kin doanh | 101.222.513.952 | _69.756.970.001 45.11 , 6_| Lai tit hoat dong khéc 42.549.481 904.068.601 (95.35) | 7 [80g Igi nbudn rude tha 101.265.063.433 | 70,661,038.622 4331 | [Thue thu nhdp phi ndp 22,199,881.615 | __17.728.177.020 25.21 , 9 |Téng igi ahuén sau hud 79.065.181.818 | 52.932.861.602 43.70 10 [Lai eo ban ten of phie 1318 882 43.70 Kéi qué hoat dng kinh doanb trong quy 3/2012, Ung so vdi cing ky 2011, Cu thé ; Doanh thu gidm 75% tutng tng 4.747 v7 rong 46 gidm manh hoat dong kinh doaoh vang ‘mi€ng va khOng phat sinh giao dich xudi khiu ving 24K . Doanh thu cée nhém_ ‘hang trang. ‘sifc vang , bac , dé qui... gidim nhe do site mua gidm + Loinhugn tude thué trong guy 3/2012 ting so vdi cding kj 43,31% tung tng 30,604 1}; + Tang thu nip tr vie chuyén nhugng vin gop ti cdng ty Dal Viet + Chi ph ii vay gidm so vdi ctng ky , cudi quy chi phi li vay gidm do lai sult vay trong kf gdm «va tinh hop 156 du vay hgp I). + Chi phi trong quj 3/2012 ting so véi cdg k) 4.11 wong dung 4,11 tJ; Chi yéu ting do ting | chi phi tién Iudng va chi phi thué mat bang , sifa chifa cita hang. ‘Wot Phan Dang Luu Street: Phu Nhvan Distt Ho OX Minh Cy Vietnam -T: 84895 3703-66098 1702 -wnnwpn}comn4 Mpt sf chi tiéu daub gid tinh Hinh hogt dong tai cong Trang 15 Str cHITIED Qos 03 | Quy OF Nam nam2012 | “2011 T Bout es ofa vin +Gid | thudn TSC va ddunrdaihen/T6ag gid wii] 39.82% | 40.00% sin Situ male TS dg a asesgtatan 7686] gosen| com 2 [ap et ai chink 2:1 [ROCE $408 405% 22__[ EBT/DOANH THU 657% 1.59% 23 | Vong quay i sin 055 vong| 2.18 vong 24 | Tj s6 hanh khodn higa nh 1.10 1.66 25__|T¥.s6 hanh khodn nhanh 0.60 082 2.6 | Lai g6p/ Doanh thu 78 2.62% 2.7 | Vong quay hang t5n Kho 1.66 vong | 692 vong 28 [Li sau thé /Vén gop 13.18% £525 i eo bin een mii 6p 1318] 882 Nady 18 théng 10 nam 2012 KE TGAN TRUONG ‘TONG GIAM BOC fb ‘70 Pan Dango Svet- Phu Nhuen Dist Ho Chi Minh hy -Vaam 7 4885 EF 818985 1 we pcm