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· \ CONG THU'O'NG TONG CONG TV CP BIA RU'Q'U NGK sAI GON CONG TV CP NGK CHU'O'NG DU'O'NG fJ/c: 606 Va Van Ki~t , P Cclu kho, Q1-Tp HCM Tel: 38367518 - 38368747/Fax: 38.367.176 Ma s6 thue: 03-00584564 , , , " BAO CAO TAl CHINH QUi NAM 2017 - Bang can d6i ke toan Ket qua kinh doanh LU'u chuyen ti~n t~ Thuyet minh bao cao tal chfnh Ma Ma Ma Ma s6 s6 s6 s6 B01-0N B02-0N B03-0N BOg-ON TONG CTY CP BIA MAu sa B 01-DN RVOU NGK SA! GON (Ban hanh theo IT200/2014/IT-BTC Dan vi: CONG TY CP NGK CHVONG DUONG Bia chi: 606 VO Vlill Kiet, p.du 22/12/2014 cUa B9 Tai Chinh Kho, 0.1 BANG CAN DOl KE ToAN T~i 30 thang 06 nam 2017 Dan vi tinh: d6ng TAl sAN Ms 100 AJ.TAlSANNGAN~ (100 = 110 + 120 + 130 + 140 + 150 ) Thuyet" minh 30/06/2017 0110112017 207.123.694.293 244.293.533.635 l.Ti€n 111 30.095.265.020 10.095.265.020 2.Cac khoan nrong duong ti€n 112 20.000.000.000 58.778.051.271 38.778.051.271 20.000.000.000 II DAu tir tai ehfnh ngiln han Chung khoan kinh doanh 120 121 82.000.000.000 92.000.000.000 Du phong giam gia chirng khoan kinh doanh (*) 122 BAu nr nk 123 92.000.000.000 77.642.832.767 74.635.321.862 1- Ti~n va cac khoan nrong duong ti~n 110 Phai thu ngan han cua khach hang 131 82.000.000.000 67.935.133.083 65.660.036.307 Tra tnroc cho ngiroi ban ng~n han 132 533.392.650 362.493.976 Phai thu nQi bQ ngiin han 133 Phai thu theo ti€n dQ k€ hoach hop d6ng xay dung 134 Phai thu v€ cho yay ngan han 135 Phai thu ngi1nhan khac 136 Du phong phai thu ngiin han kh6 doi (*) 137 1.851.804.134 (110.100.008) 2.755.116.937 (110.100.008) m Cac gift d€n dao han khoan phai thu ngiln ban Tai san thieu cho xu ly 130 139 15.526.529.556 15.526.529.556 149 26.277.924.193 27.047.738.133 (769.813.940) 150 151 815.371.997 530.054.387 346.120.041 346.120.041 IV Hang tan kho Hang t6n kho 140 Dir phong giam gia hang t6n kho (*) V Tai san ngiln hankhac Chi phi tra truce ngi1n han 141 Thu€ GTGT duoc khau trir 152 Thu€ va cac khoan phai thu NM mroc 153 Giao dich mua ban lai trai phieu chinh phu 154 Tai san ngi1nhan khac sAN DAI IL;.N (200 = 210 + 220 + 240 + 250 + 260) B/ TAl I Cac khoan phai thu dai han 155 200 210 Phai thu dai han cua khach hang 211 Tra tnroc cho ngirci ban dai han 212 V6n kinh doanh a don vi tnrc thuoc Phai thu nQi bQ dai han Phai thu v€ cho yay dai han Phai thu dai han khac - 285.317.610 49.499.722.384 52.098.852.626 - - 213 214 Du phong phai thu dai han kh6 doi (*) 215 216 219 II Tai san ea djnh 220 12.577.238.183 14.414.150.304 221 12.529.571.516 58.320.874.036 (45.791.302.520) 14.295.862.472 58.320.874.036 (44.025.011.564) Tai san c6 dinh httu hinh - Nguyen gia 222 - Gia tr] hao mon lUy k€ (*) 223 Trang - Nguyen gia , - Gia tri hao mon lily k~ (*) 0- 225 226 227 Tai san c6 dinh vo hinh - Nguyen gia 228 - Gia tri hao mon Jiiy k~ (*) 229 230 III B§t dQng san dAu tir - Nguyen gia 231 - Gia tri hao mon lily k~ (*) 232 IV Hi san dO'dang dai han 240 Chi phi san xuAt, kinh doanh dO'dang dai h?I1 241 Chi phi xfry dung co ban dO-dang 242 v DAu nr 250 tai chinh dai han DAu nr vao cong ty DAu nr vao cong ty lien k~t, lien doanh 251 DAu tu g6p v6n vao don vi khac 253 D\Tphong dAunr tai chinh dai han (*) 254 DAu tu nam gift d~n dao han 255 VI Tai san dai han khac Chi phi tra tnroc dai h?I1 Tai san thu~ thu nhap hoan lai 262 Thi~t bi v~t nr, phu tung thay th~ dai han 263 Hi san dai han khac 268 sAN 118.287.832 1.300.l92.426 47.666.667 1.300.192.426 (1.252.525.759) 23.808.760.680 23.808.760.680 23.808.760.680 23.808.760.680 532.793.607 378.847.205 532.793.607 378.847.205 6.500.000.000 6.500.000.000 6.500.000.000 6.500.000.000 6.080.929.914 1.245.166.764 222.212.867 4.613.550.283 6.997.094.437 2.027.733.533 222.212.867 4.747.l48.037 256.623.416.677 296.392.386.261 (1.181.904.594) 252 260 261 TONG CONG TAl - - 224 Tai san c6 dinh thue tai chinh (270= 100 + 200) 270 / Ms NGUONVON C/o NVT: £>6ng 01 Ti~n * * Ti€n m~t * Cu6i qui DAu nam 30.076.013 143.460.273 Ti€n giri ngan hang 10.065.189.007 38.634.590.998 Ti€n nrong duong ti€n 20.000.000.000 20.000.000.000 30.095.265.020 58.778.051.271 C{>ng 02 Cac khoan dAu nr tai chinh Cu6i qui DAu nam - D~u tu nam gift den dao han * Ti€n goi c6 kY han ( ngan han ) C{>ng 03 Phai thu ctia khach hang: 82.000.000.000 92.000.000.000 82.000.000.000 92.000.000.000 Cu6i qui DAu nam - Phai thu ctia khach hang ngiin han BCTC Qui 2-2017.xlsrTM(1) * Cac khoan phai thu cua KH chiem tir 10% tren t6ng sA phai thu - Cong ty TNHH Hoang TuAn - Cong ty TNHH TMDV v~ tai Hi~1.IHuy , 46.810.935.599 49.772.194.040 9.420.348.373 24.979.704.412 25.340.611.719 16.376.647.082 3.377.369.928 - Cong ty TNHH TMDV Tam D6ng Phat - Cong ty TNHH Phan phAi Nhat Minh 5.799.069.623 - Cong ty TNHH XNK QuAc Thang 6.250.905.884 5.038.472.618 18.849.100.708 24.863.127.822 65.660.036.307 74.635.321.862 * Cac khach hang phai thu khac CQng 04 Phai thu khac * * * Ph Aithu ve c6 phfut h6a * * Ky cuoc, kY quy Cu6i qui D§u oam Ph Aithu ve c6 nrc va lei nhuan dircc chia Phai thu ngiroi lao dQng Phai thu khac CQog 05 Hi san thi~u ehO' xii"ly 420.982.852 211.414.600 31.000.000 339.621.544 1.399.821.282 2.204.080.793 1.851.804.134 2.755.116.937 Cu6i qui D§u oam Cu6i qui D§u nam (181.108.510) 250.048.431 ~ Hang t6n kho * Hi * Hi san c6 dinh san khac CQng 06 NQ'x§u 07 Hang tan kho - Hang mua dang di dirong - Nguyen li~u, v~t li~u - Cong cu, dung cu - Thanh pham - D\Tphong giam gia hang t6n kho 14.239.418.725 10.325.353.691 232.246.714 124.651.870 12.757.181.204 4.826.475.564 (769.813.940) CQog 26.277.924.193 15.526.529.556 BCTC Qui 2-2017.xlsfTM(1) 08 TAi san dij'Jdang dAi han : 09 Tang, glam tAi san cfl Ilinh hfru hlnh: Khoan muc Nha cfra, v~t kiin true May m6c, thi~t b] PhU'O'Ilg ti~n VItai Tr/dlin Thi~t b] d/c\, quan Iy Tang cQng Nguyen gia TSCf) hnu hlnh s6 du dau qui - Mua qui 7.960.750.637 - 39.439.159.807 10.422.795.592 - - 498.168.000 58.320.874.036 - - - Dau nr XDCB hoan - - Tang khac - Thanh ly, nhuong ban - - Giam khac - - Chuyen sang BDS dau nr se dir cu6i qui 7.960.750.637 39.439.159.807 10.422.795.592 498.168.000 58.320.874.036 - Gia tr] hao mon kiiy k~ , ~ So du dau qui - KhAu hao qui 4.526.792.175 33.582.305.550 6.395.391.507 403.667.810 44.908.157.042 133.511.664 447.131.700 293.745.702 8.756.412 883.145.478 - - Tang khac - Chuyen sang BDS dau nr - Thanh ly, nhuong ban - - - - - - Giam khac s6 du cu6i qui 4.660.303.839 34.029.437.250 6.689.137.209 412.424.222 45.791.302.520 - Gia tr] l~i - Tai dau qui 3.433.958.462 5.856.854.257 4.027 404.085 94.500.190 13.412.716.994 - Tai cu6i qui 3.300.446.798 5.409.722.557 3.733.658.383 85.743.778 12.529.571.516 BCTC Qui 2-2017.xlsfTM(2) 10 Tling, giam tai san cB djnh vo hlnh: Khoan muc Quy~n sfr dung dt _ Nblin bi~u bang boa Pb§n m~m may vi tinh TSCD vo hlnh khac TAng cQng Nguyen gia TSCD vo hlnh S6 du d~u qui 1.300.192.426 1.196.192.426 104.000.000 - Tang khac - -Giam khac ( kSt chuyen tang BDSDT) - - Mua nam S6 du cu6i qui 1.196.192.426 104.000.000 1.300.192.426 - Gia trj bao men kily k~ S6 dir d~u qui 53.083.334 - KhAu hao qui - 1.179.486.460 1.232.569.794 16.705.966 19.955.965 3.249.999 - - Thanb ly, nhuong ban - Giam khac S6 dir cu6i qui 56.333.333 1.252.525.759 1.196.192.426 - Gia tr] I~i - T~ d~u qui - 50.916.666 - Tai cu6i qui - 47.666.667 16.705.966 67.622.632 - 47.666.667 Thuyet Minh s6 Ii~u va giai trinh khac theo yeu cdu cua Chuan rmrc kS toan s6 04 "TSCD vo hinh" 11 Tling, giam tai san cB djnh tbue tai cbinb: 12 Tling, giam BDS d§u nr sere Qui 2-2017.xlsfTM(3) BAu nam Cu6i qui 13 Chi phi tr~ trurrc - Ngiln han * Bao bi * Cong cu dung , cu CQng 530.054.387 346.120.041 530.054.387 346.120.041 14 Tal san khac 15 Yay va nQ'thue tal chlnh Bftu nam Cu6i qui 16 Phai tra nglfil'i ban - Cac khoan phai tra nglfoi ban ngiln han * KH chiem tir 10% tren t6ng s6 phai tra 18.464.892.438 30.206.442.793 14.123.562.438 20.280.057.793 4.341.330.000 9.926.385.000 5.702.582.868 9.090.710.738 24.167.475.306 39.297.153.531 Trong d6: - Cong ty TNHH Baosteel Can making - Cong ty TNHH TMDV XNK Hoang Minh * Cac khoan phai tra nha cung dp diroi 10% tren t6ng s6 phai tra CQng 17 Thu~ va cac khoan phai nQp Nha nutrc - Thu€ GTGT Bftu qui S6 phai nQp Cu6i qui S6 da nQp 353.064.454 1.695.788.658 1.123.254.780 925.598.332 353.064.454 1.575.762.862 1.003.228.984 925.598.332 120.025.796 120.025.796 + Thud GTGT hang n(ji a/a + Thud GTGT hang nhdp khdu 11.062.994 11.062.994 620.439.038 173.607.129 620.439.038 173.607.129 ca nhan (444.477.378) 257.898.768 98.739.000 (285.317.610) + Trang : Thud thu nhdp eel nhdn (444.477.378) 123.520.337 (35.639.431) (285.317.610) 35.639.431 35.639.431 98.739.000 98.739.000 4.067.600 4.231.760 4.693.864.646 4.693.864.646 6.836.289.795 6.551.592.218 - Thu€ xu~t, nhap khau -Thu€TNDN - Thu€ thu nhep + Thud thu nhdp khdu trie J 0% + Thud TNCN adu tu v6n 5% - Thu€ tai nguyen 1.503.600 - Thu€ nha d~t va ti€n thue d~t 1.339.440 - Thu€ Mon bai - Cac khoan phi, I~ phi va cac khoan phai nQP khac CQng 530.529.714 18 Chi phi phiii tra Cu6i qui - Trich tnroc chi phi b6c xep, v~ chuyen (TK 3351) - Chi phi thu lao Hf>QT, BKS (TK 3351) 815.227.291 BAu nam 3.053.435.250 4.181.798.290 55.000.000 48.000.000 - Trich truce ti€n thue d~t (TK 3351) 370.932.722 - Trich truce chi phi thue d~t KCN My Phuoc (TK 3351) 411.423.998 785.664.000 - Trich tnroc phi BVMT, chi phi khac • (TK 3351) 387.406.993 1.180.442.432 9.065.767.960 9.637.955.539 885.996.552 2.904.173.500 - Trich tnroc chi phi h6 tro ban hang - Trich truce chi phi marketing - Tam treo ti€n dien Cong ty Tin Thanh su dung ( Lo hoi ) CQng (3.420.609) 14.226.542.866 19 Phai tra khac Cu6i qui - Ngiln han Iy ( TK * Hi san thira cho xu * * * * Kinh phi cong doan (TK 3382) Nhan * C6 nrc phai tra ( TK 33883 ) 3381 ) Bao hi€m xii hQi (TK 3383) Bao hiem y t€ (TK 3384) kY quy, kY ciroc ngan han (344) + Cac khoan phai tra, phai nQP khac * Tam treo tiJn vay (4.565.286) 18.733.468.475 Bftu nam 11.265.285.874 1.066.031 703 8.868.816 8.868.816 146.993.000 150.727.000 388.125 388.125 9.054.331 9.054.331 653.416.800 590.388.800 238.121.950 240.088.450 10.208.442.852 66.516.181 10.000.000.000 BCTC Qui 2-2017.xlsrrM(4) J * Baa hi la TS thdu cha xu Iy aa thu h6i duac (TK 33881) * tu« phat huy hod don (TK 33886) * Tam treo tiin hoan thud TNCN,BHXH, khac : (J'K 33881 ) * Tam treo cong no ket va chai ( DNTN Thu Hong, Cty Cp Binh * Tam treo tiin ban h6 S(J mai thdu * Tam treophai tra khdc Thui - Dai han 309.000 309.000 17.820.000 15.720.060 166.713.852 25.913.431 20.000.000 20.000.000 3.600.000 3.600.000 973.750 Cu6i qui * Nhan IcY quy, IcY * Cac khoan phai tra, phai nQP khac CUQ'C ngan han C{)ng DAu nam 720.000.000 620.000.000 720.000.000 620.000.000 20 Doanh thu chira thirc hi~n 21 Trai phi~u phat hanh 22 ca phi~u iru dlii phan loai la nQ' phai tni 23 DI! phong phai tra 24 Hi san thu~ thu nh~p hoan I~i & Thu~ thu nh~p hoan I~i phai tr * Thu~ sufit thu~ TNDN sir dung d€ xac * Tiii san tltui thu nlt~p hoiin IfJi DAu nam dinh gia tri TS thu~ TNDN hoan lai Tai san thud thu nhdp hoiin lai lien quan ain khoan chenh lech tam thai aU(1ckhdu trit (HDVC ndm 2010 cua HTX C{)ng Cu6i qui s6 222.212.867 222.212.867 222.212.867 222.212.867 9) BCTC Qui 2·2017.xlsfTM(4) 25 Van chu stYhfru a- Bang dai chi~u bi~n dQng cua Van chu stYhfru V 6n ddu nr cua chu hilu V6n khac cua chu heu sa C6 phieu ngan quy Chenh I~ch tY gia h6i doai Quy ddu nr phat tri€n Quy khac thuuoc v6n chu hilu Loi nhuan sau thu€ chira phan ph6i T6ng cong 10 10 sa A sa du dAu qui 2/ 2016 85.000.000.000 (347.276.838) qui - - ·Gifun qui - - ·nng sa du cuai qui 2/ 2016 sa dir d§U qui 2/ 2017 ·TlIDg qui - sa - 95.110.162.913 - 20.869.697.470 200.632.583.545 - 5.946.786.445 - 6.128.077.634 12.074.864.079 - J 3.828.220.257 13.828.220.257 - \ 85.000.000.000 (347.276.838) - 101.056.949.358 - 13.169.554.847 198.879.227.367 85.000.000.000 (347.276.838) - 104.057.535.579 - 27.128.934.778 215.839.193.519 - - - - - Loi nhuan *Giam qui - - - - - - - Trich B6 sung Quy KTPL- LN sau thu€ - Trich 15% c6 nrc 2016 Sa dir cuai qui /2017 85.000.000.000 (347.276.838) - 104.057.535.579 - 694.428.518 6~~.428.518 694.428.518 694.428.518 15.527.049.765 15.527.049.765 2.810.589.765 2.810.589.765 12.716.460.000 12.716.460.000 12.296.313.531 201.006.572.272 BCTC Qui 2-2017.xlsrrM(5) , b- Chi ti~f/v6n g6p cua eho so' htru - V6n g6p cua Cong ty my - V6n gop cua cac d6i nrong khac Co-ng e- Cac giao djch v~ v6n v6i cac chu sO'hii'u va phan ph6i ea nrc, ehia IQi IJ Cu6i qui 52.615.000.000 32.385.000.000 BAu nam 52.615.000.000 32.385.000.0"00 85.000.000.000 85.000.000.000 Quy2 nam Quy nam trurrc - V6n dfru tu cua ehti sa huu: + V6n g6p dfru nam 85.000.000.000 85.000.000.000 + V6n g6p eu6i nam 85.000.000.000 85.000.000.000 - C6 me, loi nhuan dii ehia Cu6i qui BAu nam - S6 hrong e6 phieu dang ky phat hanh 8.500.000 8.500.000 - S6 hrong e6 phieu dii ban cong chung 8.500.000 8.500.000 + C6 phieu ph6 thong 8.500.000 8.500.000 - S6 hrong e6 phieu diroc mua lai 22.360 22.360 + C6 phieu ph6 thong 22.360 22.360 + C6 phieu uu diii - S6 hrong e6 phieu dang hru hanh 8.477.640 8.477.640 + C6 phieu thuong 8.477.640 8.477.640 10.000 10.000 d- ca phi~u + C6 phieu uu diii + C6 phieu uu diii * Menh gia e6 phieu dang hru hanh Theo Nghi quyit cua Dai hQi c6 dang thuong nien J thdng niim 2006 ail phe duyet viec sua a6i aiJu l¢ cua Cong ty bao g6m viec thay a6i menh gia c6 phieu cua Cong ty tit J 00 000 a6ng/c6 phi€u xuong J 0.000 a6ng/c6 phieu, theo ao so luong c6 phieu cua Cong ty ciing se tiing tit 850.000 c6 phieu len 8.500.000 c6 phieu Vi¢c thay a6i nhdm phuc v'¥ cho viec niem y€t c6 phieu cua Cong ty tren thi trutrng chung khodn d- ca tire Cu6i qui BAu nam Cu6i qui BAu nam - C6 me dii cong b6 sau k€t thuc kY k€ toan nam + C6 me dii cong b6 tren e6 phieu ph6 thong + C6 me dii cong b6 tren e6 phieu iru diii: - C6 me cua e6 phieu uu diii lily k€ chua diroc ghi nhan: e- Cac quy cua doanh nghi~p - Quy dfru tu phat tri~n 104.057.535.579 101.056.949.358 - Quy h6 tro s~p x€p doanh nghiep - Quy khac thuoc v6n chu sa htru * Muc dlch trich ldp va su dung cac quy cua doanh nghiep 29 Cac khoan muc ngoai bang Can d6i k~ toan Cu6i qui BAu nam aJ - Hi san thue ngoai bl - Hi san nh~ gift hQ * Thanh pham NGK cac loai : 62.924.510.399 83.088.399.273 62.924.510.399 83.088.399.273 el - Ngoai t~cac loai * Ti~n USD * Ti~nEUR 1.047,06 1.087,16 498,92 498,72 VI- ThOng tin ba sung eho cac khoan muc trinh bay bao cao k~t qua hoat dQng kinh doanh DVT: Tang doanh thu ban hang va eung dp djch V\I d6ng Quy nam Quy nam tnrec 84.726.100.881 97.741.227.038 Trong d6: + Doanh thu ban hang + Doanh thu eung cAp dich CQng V\I 84.726.100.881 97.741.227.038 BCTC Qui 2-2017.xlsfTM(6)· Thuyet minh: Doanh thu ban hang di bao gA~ 6,93 tY ghi nh~n tir thang 3/2017, nhien d~n 31105/2017 Nha Phan phAi khdng nh~n nQ'va y~u cAu hiiy don hang nhung cong ty chira xii' ly giam Doanh thu Cac khoan giam trir doanh thu Quy2 Quy nam truec nam Trong d6: + Chi€t khau thU011gmai 5.539.190.180 6.284.363.972 C{)ng Gia van hang ban 5.539.190.180 Quy nam 6.284.363.972 Quy nam triroc - Gia v6n cua pham dll ban 58.941.625.431 63.755.655.520 C{)ng 4- Doanh thu hoat cl{)ngtili chinh 58.941.625.431 Quy2 nam + Hang ban bi tra lai - Llli tien giri, tien eho yay - Doanh thu hoat d