Báo cáo tài chính hợp nhất quý 2 năm 2014 - Công ty cổ phần Vận tải Sản phẩm khí quốc tế

Báo cáo tài chính hợp nhất quý 2 năm 2014 - Công ty cổ phần Vận tải Sản phẩm khí quốc tế tài liệu, giáo án, bài giảng ,...

TONG CONG TY CO PHAN V~N TAI DAU KHi CONG TY PHAN v~N TAI SAN PHAM KHi QUOC TE GAS SHIPPING co BAO cAo TAI CHiNII HQP NHAT QUY 11/2014 TP.HCM-07/2014 CQNG TY CO PHAN V~N TAI SAN PHAM KHi QUOC T~ Tang 9, Toa nha Green Power, so 35 Ton E)(fc Th~ng , Q 1, TP.HGM Tel: (84-8) 22205388 Fax: (84-8) 22205366 Website: http://www.gasshipping.com.vn BAO cAo TAI CHiNH HQ'P NHAT TOM TAT , QUY II NAM 2014 A-BANGCANDOIK~TOAN NOi DUNG Don vi tinh · VND s6 diu nam s6 cu6i nam 228,954, 147,624 I TAl SAN NGAN H~N 303,748,090, 158 Tii§n va cac khoan tU'ang dU'ang tii§n 131,468,649,784 49,175,009, 189 Gae khoan dau tU' tai chfnh ng~n h;;in 40,750,000,000 155,000,000,000 Gae khoan phai thu 29, 141,277,896 81 ,351 , 184,673 Hang ton kho 21 ,328,344,348 15,075,289,732 Tai san ng~n h;;in khac 6,265,875,596 3, 146,606,564 371,533,341,497 396,279, 168,929 II TAI SAN DAI H~N Gae khoan phai thu dai h;;in Tai san co djnh - Tai san co dinh hffu hinh - Tai san co Qjnh VO hinh - - 321 ,961 ,233,493 344,865,597,863 316,928,822,691 344, 865, 59 7, 863 - - B~t d¢ng san dau tU' - - Gae khoan dau tU' tai chfnh dai h;;in - - Tai san dai h;;in khac - Chi phi xay dt,mg co ban d& dang 5, 032, 410, 802 IV NQ' PHAI TRA NQ' ng~n h;;in NQ' dai h;;in NQ' khac 1,064,845,019 1,419,794,302 601,552,334, 140 701,447,053,389 267,283,974,910 72,968,862,884 127,753,645,962 118,767,368,422 TONG TAI SAN 51 ,413,57 1,066 191,736,231,306 Ill LQ'I THE THU'O'NG M~I 49,572, 108,004 139,530,328,948 - - 352,280,243,640 374,193,003,257 Von chu s6' hll'u 352,280,243,640 374, 193,003,257 - Von kinh doanh 300, 000, 000, 000 300, 000, 000, 000 V VON CHU SO' HO'U - Th~ng dU' von c6 phlin - c6 phi6u quy(*) - Chenh l(Jch ty gia hoi aoai - - - - Gae quy - 15, 680, 403, 609 - LQ'i nhu~n sau thu6 chll'a phan phOi 18,375,313,205 33, 904, 930, 435 58, 512, 599, 648 Nguen kinh phi - Ngu6n kinh phi aa hinh TSCD VI LO'I iCH CUA CO E>QNG THIEU SO TONG NGUON VON - - 57,535,859,194 59,970,075,222 601,552,334, 140 701,447,053,389 r - K~T QUA HOAT DONG SAN XUAT KINH DOANH Nam trU'6'c Nam Chi tieu STT 190,340,503,452 184,449,308,454 Doanh thu ban hang va djch Vl,J Cac khoan giam trli Doanh thu thuan v€! ban hang va dich Vl.J 184,449,308,454 190,340,503,452 Gia v6n hang ban 165,863,179,495 166,469,805, 186 LQ'i nhu$n g(>p v€! ban hang va dich v1,1 18,586, 128,959 23,870,698,266 Doanh thu hong tai chfnh ,824, 178,359 3, 765,979,242 Chi phf tai chfnh 2,862,866,873 1,738,823, 146 LQ'i nhu$n thuan tli hop 2,486, 163,488 4,713,225,748 LQ'i nhu$n sau thue 7,646,551,697 13,899,381,740 2,597,793, 191 1,881,946,619 5,048, 758,506 12,017,435,121 168 401 -co dong thi~u s6 -co dong Cong ty mfl Lai tren co ohieu 17 c cAc CHI TIEU TAI CHfNH ca BAN Chi tieu STT Nam Nam trLI'6'c Co cju tai san: Tai san c6 djnh I Tong tai san 53.52% 49.16% Tai san IU'U d(>ng I Tong tai san 38.06% 43.30% NO' phai tra I Tong ngu6n v6n 31.87% 38.10% Ngu6n v6n chu s& hCru/ Tong ngu6n v6n 58.56% 53.35% Co cju ngu6n v6n: Kha nang toan - (Ian) Kha nang toan nhanh 2.76 2.23 Kha nang toan hi$n Mnh 3.14 2.38 1.68% 2.65% 15% 7.30% 2.55% 4.63% TY sujt IQ'i nhu~n: TY suat LN trU'6'C thue I Tong tai san (ROA) TY suat LN sau thue I Doanh thu thuan TY suat LN sau thue I Ngu6n v6n CSH (ROE) L,, NGU'OI ~P BIEU u;:: ~ £>6 E>ll'c Hung KE TOAN TRU'ONG I~ - (;)'Y " ~- ~.f so 6 E>ll'c Hung vvr ang Nam 2014 • H(J _, c,'< , iJUyen Anh Minh - Mau s6 B 01 - DN TCNG CCNG TY CP VAN TAI DAU KH I ONG TY CP V~N TAI SAN PHAM KHi QUOC T~ GASSHIPPING (Ban hanh theo 0£> s6 15/2006/QE>-BTC Tang 9, Toa nha Green Power, 35 Ton DU>c Thang, Qu~n 1, TP.H6 Chi Minh Ngay 20/03/2006 cua 89 trU'&ng BTC) BANG CAN D6I K~ TO.AN HQ'P NHAT Tr;Ji 30 thang 06 nam 2014 £Jan vi tinh · VNfJ TAI SAN A TAI SAN NGAN H~N (100=110+120+130+140+150) I Tien va cac khoan tt.PCmg dt.PCmg tien Mas6 Tminh 228,954, 147,624 303,748,090, 158 110 131,468,649,784 49, 175,009, 189 6,468,649,784 38,632,509, 189 125,000,000,000 10,542,500,000 40, 750,000,000 155,000,000,000 40,750,000,000 155,000,000,000 111 Cac khoan tU'O'ng dU'O'ng ti~n 112 Cac khoan dau tLP tai chinh ngan h{Jn 120 £>flu tU' ng~n h;;m V.01 V.02 121 Dl,l' phong giam gia chU>ng khoan dflu tU' ng~n h~n (*) Ill 129 Cac khoan phai thu s6 diu nam 100 Ti~n II s6 cu6i Qui 130 V.03 - 29, 141,277,896 81,351, 184,673 Phai thu cua khach hang 24,446,497 ' 154 75,308,606,429 Tra trU'6'c cho ngU'6'i ban 132 2,693,221 ,225 3,643,643 ,047 Phai thu nc;'>i b9 ng~n h~n 133 Phai thu theo ti~n d¢ k~ ho~ch HE>XD 134 Cac khoan phai thu khac 135 ov phong cac khoan phai thu kh6 u 411 Th~ng dU' v6n c6 phfin 412 V6n khac cua chu s& hO>u 413 CO phi~u quy (*) 414 Chenh 1¢ch danh gia l~i tai san 415 Chenh 1¢ch ty gia h6i doai 416 Quy dfiu tU' phat tri~n 417 6,793,019,735 6,793,019,735 Quy dl,J' phong tai chinh 418 9,872,781,949 7,177,872,353 Quy khac thu¢c v6n chu s& hQ>u 419 1,709,511 ,521 1,709,511,521 10 LQ'i nhu~n sau thu~ chU'a phan ph6i 420 33,904,930,435 58,512,599,648 11 Ngu6n v6n dfiu tU' XDCB 421 12 Quy ho trq s~p x~p doanh nghi¢p 422 - 430 - Ngu6n kinh phi, qui khilc II Ngu6n kinh phi 432 Ngu6n kinh phi da hinh TSCf) - - - - V.23 433 - 439 C LO'I iCH CUA CO DONG THIEU SO TOng cc)ng nguOn vOn (440=300+400+439) 57,535,859,194 59,970,075,222 440 601,552,334, 140 701,447,053,389 cAc CHI TIEU NGOAI BANG CAN E>OI K~ TOAN CHI TIEU Tminh Tai san thue ngoai V~t Ngo~i t¢ cac - Ngo~i t¢ USO - Ngo~i - - Nq kh6 doi da xU> ly so dau nam Hang hoa nh~n ban h¢, nh~n ky g&i so cuOi Qui t¢ EURO tU' hang hoa nh~n 24 giO> h¢, nh~n gia cOng lo~i 631.21 clQ:~~~ DO D(fc Hung 787.725 235.00 Dl,J' toan chi Sl,J' nQhi¢p, dl,J' an NGU'OI ~p - KE TOAN TRU'ONG DO D(fc Hung - thang Nam 2014 r.:u.- -.~oc MAU SO B 02-DN TONG CONG TY CP V~N TAl DAU KHi CONG TY CP V~N TAI SAN PHAM KHi QUOC Ti= (Ban hanh theo Qf) so 15/2006/Q8-BTC Tang 9, Toa nha Green Power, 35 Ton Dll'c Thang, Qu~n 1, TP.HISICJ'fly 20/03/2006 cua Bo trU'&ng BTC) GAS SHIPPING BAO cAo KET QUA HO~T DQNG KINH DOANH HQ'P NHAT QUY II NAM 2014 E>cm vi tinh : VNE> Ma s6 &ii Th minh Doanh thu ban hang va cung cAp djch v1,1 01 Cac khoan giam trl) doanh thu Doanh thu thuAn v6 ban hang va cung dp djch Vl,I (10=01-02) Gia v6n hang ban LQ'i nhu~n g{>p v6 ban hang va cung dp djch Vl,I (20=10-11) 11 Nam 10 184,449,308,454 dAu nam Nam Nam tnr6'c 447,382,731,778 390,798,514,142 - - - 190,340,503,452 447,382,731,778 390,798,514,142 Vl.28 165,863,179,495 166,469,805, 186 397, 753,915,547 347, 189,819,575 20 18,586,128,959 23,870,698,266 49,628,816,231 43,608,694,567 ho~t Chi phi ban hang Chi phi quan ly doanh ,-~U ll ng kinh doanh trll'6'c thay d6i v6n IU'u d¢ng - Tang, giam cac khoan phai thu - Tang, giam hang t6n kho k€! lai vay, thull thu nh~p phai n¢p) - Tang giam chi phi tra trU'&c - Tien lai vay da tra - Thull thu nh~p doanh nghi$p da n¢p - Tien thu khac tl.f ho;;it d¢ng san xu~t kinh doanh - Tien chi khac tl.f ho;;it d¢ng san xu~t kinh doanh LU'u chuy6n ti~n thuin tll ho~t d¢ng kinh doanh Luy k6 tll dAu nam d6n cu6i M- ~ Th Ky bao cao Quy aso minhi ~ + -. 01 10,132,715,185 18,337,921 ,777 02 03 14,239,051 ,870 - 10,327,912,667 28,467,265,172 (138,409,354) - 04 05 06 (467,224,316) 595,000,000 (493,992,995) 938,000,000 (10,588,180,478) (3,650,800,433) (13,556,925,254) (7,515,391 ,075) 2,350,842,269 1,094,436,787 5,079, 765,233 2,359,470,746 08 09 10 11 12 13 14 15,667,204,530 85, 170,329,340 2, 107, 104,063 (88,387,513,760) 491 ,611 ,772 (1,765,425,005) (4,321,566,919) 15 526,088,644 16 (986,300,579) 20 8,501,532,086 26,566,061,444 (34, 124,844,286) (1,054,779 ,062) 36,394,233,343 (601,620,205) (1 ,094,436,787) (4,767,245,001) 27,301 ,209 30,262,161,040 49, 758,273, 196 87,249,891,656 (6,253,054,616) (75,466,122,598) 798,908,495 (4,494,347,969) (7,040,247,400) 14,000,000 34,662,593,597 20,626,043,852 (138,409,354) 50,932,307,766 (44,920,093,912) 8,905,479, 129 29,164,096,705 (5,409,855,090) (2,359,470,746) (8,611,977,673) 88,490,507 4,451,595,297 (1 ,509, 199,499) (1,479,752,280) 25,796,265,952 43,058,101,265 26,309,224,406 ~ _- _c h u y 6- t~- t _ n ~ u~ 1~~-+-~~i~~~~~-1-~f ~~~ +-~~~~~-1-f ~~~~ 11- L U' u _~ n- i~ n- ll h o ~ t d Q_ g d A- ~ .! tU' Tien chi d~ mua s~m xay dl,J'ng ~~~~~~~~~~~~~ 1~~-1-~ -1-~~~~~-1-~~~~ - c a c a_ d_ h ;;i n_ h_~~-1 _ ·i_ +_,_ , 8_ (2 ,_9 , 1_ , o_8)_, , , ~_8 7~ ) ~( 2_ _ 7_~_4 8~,_< 2_ 23 _ 3. S 7_ , 9_,~_ _ 7_ 4~ (2 64 ,4 _ ,1 7~ ~ ,9_ 3,~ 17 , _ ) ~ , ,3 7_ 66 8~) AN Tien thu tl.f ly, nhU'c;mg ban TSCE> va cac tai san dai h;;in khac 22 1UOC Ti~n chi cho vay, mua cac cong cv _ ~ :-~~~~~~~~~~~- 1-~~ 1r ~ t-~~~~~+ ~~~~~1 ~~~~ +~~~~~ q_c u_ k_a ~ a_do h_ ·c ( 0~ o ~o ,o o~ 1~n_ Tien thun_v~j _cho~~~~~~~-+ 2_3 11~~ t-~~~~~+ ~~~~~f-'-2_, o_o ,_o_o~_ o)~1-~~~~-i ~~ h6i vay, ban l;;ii cac cong c1,1 nq cua don vi khac Tien chi d~u tU' g6p v6n vao don vi khac Tien thu h6i d~u tU' g6p v6n vao don vi khac Tien thu lai cho vay, co t(rc va lqi nhu~n dU'Q'C ch ia LU'u chuy6n ti~n thuin tll ho~t d(>ng diu tll' Ill LU'u chuy6n ti~n tll ho~t d¢ng ta i ch inh Tien thu tl.f phat hanh cb phillu, nh~n v6n g6p cua chu s& hCru 24 125,000,000,000 135,540,000,000 25 (750,000,000) 26 70,000,000,000 27 18,605,278,832 5, 183,513,902 18,675,137,212 9,048,104,544 30 140,805,561, 784 2,537,026, 735 130,551,420, 164 76,324, 730,876 31 21 CHI TIEU Maso Luy Ky bao cao Th minh k6 tU> diu nam din cu6i Quy Nam Ti~n chi tra v6n g6p cho cac chu s& hCPu , mua l~i c6 phi~u cua doanh nghi~p da phat hanh dU'Q'C Ti~n chi tra nq g6c vay Ti~n chi tra nq thue tai chanh c6 tlic, lqi nhu$n da tra cho chu s& hCfu Luiu chuy~n ti~n thuin tU> ho~t d{mg tai chinh Luiu chuy~n ti~n thuin ky (20+30+40) Ti~n va tuiang duiang ti~n diu ky Anh hU'&ng cua thay d6i ty gia h6i doai quy d6i ngo~i t~ Ti~n va tuiang duiang ti~n cuOi ky (50+60+61) NGU'OI ~P DO DU>c Hung 32 33 34 35 21 Nam - - - 21 36 Nam trui6'c (5,000,000,000) (2,751,000,000) (39,624,105,263) - - - (51 ,691 ,775,571) (30,559,400,000) (51 ,691 ,775,571) Nam trui6'c (12,885,250,000) (30,615, 100,000) 40 (56,691, 775,571) (33,310,400,000) (91,315,880,834) (43,500,350,000) 50 60 92,615,318,299 38,853,331,485 29 131,468,649,784 K~ TOAN TRU'ONG DO DU>c Hung 59, 133,605,282 123,850,075,947 - - 61 70 (4,977, 107,313) 82,293,640,595 187,960, 788,542 49,175,009,189 182,983,681,229 131,468,649,784 182,983,681,229 I t (> 09- Tang, giam tai san c6 djnh thue tai chinh: -~ Khoan m1,1c I Nha clfa, v~t kien t rue : PhU'O'ng ti$n May m6c thiet Sol , d" an :Th"'t b d ie ! • l,ll~g Cl,l quan y · l , _ , I -~ Ng bi l v~n tai truyen I Tai san khac l · TSCB vo hinh Tong cong I ~ -· Nguyen gia TSCD thue Tai chinh so dU' dau ky - Thue tai chinh ky - Mua l~i TSCB thue tai chinh - Tang khac - Tra l~i TSCB thue tai chinh - Giam khac So l Gia So dU' cuoi ky Gia tr! hao mon IUy k~ so dU' dau ky So I - Khau hao ky - Mua I l~i TSCB thue tai chinh - Tang khac - Tra l~i TSCB thue tai chinh I so l Gia - Giam khac So dU' cuoi ky Gia tr! l\li cua TSCD thue TC - T~i dau ky • , , :: I?~.r:'.l~-~Y a chQ>a l&n tau Apollo Pacific Chi phi Chi phi 12- Tang, giam bat dc)ng san dciu tU': So dau nam Chi Mu Nguyen gia bat dQng san dau t11 - Quyen sU> d1,mg dat - Nha - Nha va quyen sU> d1,mg dat - CO' s6' hc;i tang Gia trj hao mon IUy k6 Tang nam - - - Nha - - Nha va quyen sU> d1,mg dat - - Ca s6' hc;i tang - Quyen sU> d1,mg dat - - Nha - - Nha va quyen sU> d1,mg dat - Quyen sU> d1,mg dat Gia tri l~i BE>S dciu tU' - CO' s6' hc;i tang - Giam nam So cuoi nam - - - - - - - - - - - - - - - ~ ~ l T' HAr , ANP DC * Thuy!Jt minh s6 /i{ju va giai trinh khac: ~ ~ 13- Dau tll' dai h~n khac: Cu6iquy Dau nam Cu6i quy Dau nam - Dau tU' co phieu - Dau tU' trai phieu - Dau tU' un phieu, ky phieu - Cho vay dai hGin - Dau tU' dai hGin khac: C(?ng 14- Chi phi tra trll'6'c dai h~n - Chi phi tra trU'6'c v~ thue hoGit d¢ng TSCD - Chi phi l~p doanh nghi$p - Chi phi nghien cuu c6 gia tri 16'n - Chi phi cho giai doGin trien khai khOng du tieu chuan ghi nh~n TSCD • 47,939,657,369 - Chi phi sCra chCYa l&n TSCD va tra tm&c khac C(?ng 15- Vay va nQ' ngAn h~n 49,650,883,238 47,939,657,369 49,650,883,238 Cu6iquy Dau nam - Vay ng~n hGin 23,720,526,315 - Nq dai hGin den hGin tra C(?ng 16- Thu6 va cac khoan phai n(?p nha nU'6'c 42, 127,921 ,052 23,720,526,315 42,127,921 ,052 Cu6i quy -Thue GTGT Dau nam 279,242,609 - Thue Tieu th1,1 d~c bi$t - Thue xuat, nh~p khau -Thue TNDN 2,361,593,458 441,045,645 - Thue thu nh~p ca nhan 5,207,393,586 333,507,822 ·~ r" ·J J HA - Thue tai nguyen •' -E - Thue nha dat ~ _, ·"' - Ti~n thue dat - Thue nha thau - Cac khoan phai n¢p khac - Chi phi phai tra 5,820,144,017 Dau nam 1,713,074,144 17- Chi phi phai tra 2,802,639, 103 Cu6iquy C(?ng 1,525,867,62 1,713,074,144 1,525,867,621 - Quy dl)' phong trq cap mat vi$c lam - Chi phi sCra chCYa 16'n TSCD - Chi phi th6'i gian ngCmg kinh doanh CC)ng 18- Cac khoan phai tra, phcii nc phai tra 58,410,000 58,410,000 - Cac khoan phai tra, phai nop khac 29,437,127 17,629 ,987 427 ,454,980 112,037 ,697 - Kinh phi cOng doan - Bao hiem xa h¢i - Phai tra khac v~ Co phan hoa - Doanh thu chU'a thl,l'c hi$n C