Bao cao tai chinh Quy 1 2014

~ CaNG TV cd PHAN BAD Bi NHIIA TAN TltH Ii.:.iI TAi'lTIEN PL.;\STIC PACKAGING JOJlli'T STOCK COMPAlII"Y =!§i~T~A~PA~CK!9 BAo CAD TAl CHiNH QUY NA.M 2014 CONG TV CO PHAN BAO Bi NHl!A TAN TIEN Thang 0412014 Bao cao Uti chinh CONG TY CO PHAN BAO La si BAo cAo NHV'A TAN TII~N 114-5-10-11 Cum Duang 13 KGN Tan Binh Ouan Tan Phu TP HGM TAl CHiNH 31/03/2014 BANG CAN D61 KE TOAN T~i 31/03/2014 Don TAl SAN MAs6 A TAl SAN NGAN H~N (100=110+120+130+140+150) 100 I Ti~n va cac kh6an tU'O'ng dU'O'ng ti~n 110 Tieln 111 Cac khoan tuonq ouO'ng tien 112 11.Cac kh6an d~u h, tai chinh ng~n han 120 THUYET MINH V.01 vi tinh : VN£) so cuoi KY S6DAu 483,205,930,730 497,179,137,336 7,003,965,971 6,862,574,741 NAM 6,862,574,741 7,003,965,971 0 1,612,457,570 1,831,135,000 1,612,457,570 £)t1utU' ngng tal KCN Tan Binh-TP HCM CONG: 11 Diiu tlP dai han khac cb phieu * Dau tu nh11O'ng quyen nhan mat bang lam nha van ph6ng 12- Chi phi trii trt:l8c dal han Chi phi pfin Chi phi nQi th§t van phong CONG: 13 VAyvA 6,419,934,851 2,264,524,546 6,419,934,851 sODAu NAM 54,611,736,000 54,611,736,000 262,500,000,000 262,500,000,000 317,111,736,000 317,111,736,000 SO CUOIKY ba NAM 2,264,524,546 SO CUOIKY * Dau tU' sODAu sODAu NAM 319,354,864 1,234,721,464 4,130,429,416 3,391,628,788 4,449,784,280 4,626,350,252 NQ'NGAN H~N SOCUOIKY - Vay ngan han (*) 142,059,509,487 - NO' dai han d~n han tra sODAu NAM 128,146,603,645 39,375,000,000 CONG: 181,434,509,487 128,146,603,645 Trong do: * Vay ngiin hang TM CP Ngqai Thlfang VN 142,059,509,487 14 PHAI TRA NGl1O'I BAN - Phai tra nglfCri ban SO CUOIKY mroc sODAu NAM 100,527,385,221 94,396,507,056 - Phai tra nglfCri ban ngoai nlfae 1,958,012,201 1,619,735,328 - Phai tra ngU'Cri nhan thau XDCB 1,853,937,965 4,853,902,808 104,339,335,387 100,870,145,192 15 THU£ vA csc KHOAN PHAI NOP NHA Nl1O'C SOCUOIKY sODAu NAM - Thue GTGT 307,684,457 2,557,695,663 - Thu~ TNDN 582,039,240 5,236,412,496 - Thue thu nhap ea nhan 2,130,000 5,180,200 - Thue bao v~ rnoi tnrong 15,520,000 103,900,000 907,373,697 7,903,188,359 CONG: 16- Chi phi pha] tra - Dien mroc SO CUOIKY di$n thoai sODAu NAM 50,413,754 - cuoc van ehuyE§n hang 957,978,190 - Chi phi khac CONG: 150,000,000 1,202,222,167 150,000,000 2,210,614,111 17 cAc KH6AN PHAI TRA PHAI NQP KHAc SOCUOIKY so eAu NAM 162,030,500 257,028,680 -243,040,125 565,838,144 6,873,611,161 6,433,854,375 24,260,508 86,837,719 174,240,350 175,647,350 - Cac kh6an phai tra thue TNGN 4,007,666,428 4,103,015,479 - Cac kh6an phai tra phai nop khac 1,977,306,982 2,047,881,336 12,976,075,804 13,670,103,083 - Bao hi~m y te - Bao hi.§m xii hoi - Kinh phi cong doan - Bao hi~m that nghii;lp -ce tuc phai tra CQNG: 18 VAY vA SO CUOIKY NO' oAI H~N - Vay dai han ngan hang CQNG: so asu NAM 183,750,000,000 223,125,000,0001 183,750,000,0001 223,125,000,0001 CONG TY eo PHAN BAO el NHI,I'A TAN TI~N BAo L6 114-5-10-11 Cum £)U'cYng13 KCN Tan Binh Ouan Tan Phu TP HCM 19 VCN CHU sa 31/03/2014 sa no» V6n d~u tU' cua DU' eAu NAM TRUCYC Th~ng dU' v6n cA chu sQo hlPU ph~n 149,999,980,000 154,777,960,000 ce phillu qui Qui d~u tU' phat Qui dl,l' phOng tili tri~n chinh 176,414,333,451 15,614,809,332 -Phan phci 100inhuan nam 2012 +Qui o~u tu phat trien -50 DU CUCI (4,817,069,301) (4,090,785,034) (14,999,998,000) (2,292,355,174) phuc 100i (2,292,355,174) BKS (168,000,000) NAM TRUaC 149,999,980,000 154,777,960,000 181,231,402,752 15,614,809,332 - Mua Co phleu qui 4,393,500,000 - Chi khac (Thu lac HDQT+BKS) DU' CUOI (42,000,000) KY 19.2 CHI TI~T V6N 149,999,980,000 eAu TU' CUA CHU sa 154,777,960,000 4,393,500,000 181,231,402,752 g6p(Co 100.00 06ng) CQNG 15,614,809,332 44,922,089,534 HCru % - von 42,853,503,302 2,110,586,232 - l.o'i nhuan tang narn -50 31,907,852,335 4,817,069,301 -Tarn Phan phci loi nhuan narn 2013 va ph6i (23,907,852,335) + Chia co tuc nam 2012-0Q't HDQT sau cmea phan 4,817,069,301 +Qui khen thU'ong phuc 100i +Qui khen thU'ong LQ'i nhu~n thull 37,313,858,476 -LO'i nhuan tang narn tnroc -rno lac TAl CHiNH HCrU 19.1 BANG DOl CH/~U B1~N D()NG CUA VON CHU -50 cAo s6cuOl KY sceAu NAM 149,999,980,000 149,999,980,000 149,999,980,000 149,999,980,000 CONG TY eo PHAN BAD Bi NHI)'A TAN TII~N BAo CAD TAl CHiNH L6114-5-10-11 Cum f)U'ang 13 KCN Tan Binh Qu~n Tan Phu TP HCM 19.3 cAc GlAD D!CH VE VON VD'I CHO 50' 31/03/2014 HCI'U vA PHAN PHOI CO TI1C, LQ'I NHU~N NAM NAY -V6n d~u tU' cua chu NAM TRU'D'C sa hli'u +V6n g6p d~u narn 149,999,980,000 149,999,980,000 +V6n g6p cu6i narn 149,999,980,000 149,999,980,000 14,999,998,000 29,999,996,000 ce tLYC, lQ'i nhuan da chia 19.4 CO PHIEU SOCUOI -se 1U'Q'ngco -So phieu duoc phep phat hanh 1U'Q'ngco phieu da dU'Q'cphat hanh va g6p van day du -ce phieu thU'cYng KY SO£>Au NAM 15,000,000 15,000,000 14,999,998 14,999,998 14,999,998 14,999,998 14,999,998 14,999,998 14,999,998 14,999,998 +Co phieu uu dai -se 1U'Q'ngco phieu duoc mua lai -56 1U'Q'ngco phieu dang luu hanh +Co phieu thU'ang -ce phieu uu dai *M~nh gia co phieu : 10.000 d6ng NAM NAY 20 TONG DDANH THU BAN HANG vA CUNG cAp D!CH VI) NAM TRU'aC 312,193,542,135 352,731,747,107 Trong d6 +Doanh thu ban hang h6a 3,673,793,800 +Doanh thu ban pham 21 csc KH6AN 308,519,748,335 352,731,747,107 803,672,059 2,092,618,256 GIAM TRlr DOANH THU +Hanq ban bi tra lai o +Giarn gia hang ban 22 Doanh thu thuan ban hang va cung cap dlch vI,! Trong d6: +Doanh thu thuan pham +Doanh thu thuan hanq h6a 23,680,000 311,389,870,076 350,615,448,851 307,716,076,276 350,615,448,851 3,673,793,800 23 Gia v6n hang ban +Gia van cua pham da cung cngtrong khu vue dia Gia tr] hop Iy cua Iy Vi~t Nam tiii san vii n(}'phai tra tili chinh Gia tr] hop 31103/2014 VND Tai san tiii chinh Ti€n va cac khoan nrong duong ti€n Phai thu khach hang va phai thu khac Tai san tai chinh s~n sang dS ban C(}ng Cong n(}'tai chinh Cac khoan vay Phai tra ngiroi ban va phai tra khac Chi phi phai tra C(}ng ly Gia tr] ghi 1/112014 VND 31103/2014 VND sA 1/112014 VND 7,003,965,971 6,862,574,741 7,003,965,971 6,862,574,741 207,300,541,020 257,697,904,852 207,300,541,020 257,697,904,852 1,775,000,000 1,612,457,570 1,775,000,000 1,612,457,570 216,079,506,991 266,172,937,163 216,079,506,991 266,172,937,163 117,315,411,191 114,540,248,275 117,315,411,191 114,540,248,275 2,210,614,111 150,000,000 2,210,614,111 150,000,000 117,465,411,191 116,750,862,386 117,465,411,191 116,750,862,386 Gia tri h9P ly cua cac tai san tai chinh va no phai tra tai chinh diroc phan anh theo gia tri ma cong Cl) tai chinh eo th€ diroc chuyen d6i met giao dich hien tai giira cac ben eo d~y du hieu biet va mong muon giao dich, Phirong phap va gia dinh sau day duce su dung d6 iroc tinh gia tri hop Iy : TiSn mat, tiSn gtri ngan hang, cac khoan phai thu khach hang, phai tra nguoi ban va no phai tra ngin han khac phftn Ion x~p xi voi gia tri ghi s6 IcYhan ngan han cua nhtrng cong cu Gia tri hop Iy cua cac clnrng khoan niem ySt duce xac dinh tren eo sa gia giao dich tren thi twang chirng khoan D6i voi cac clurng khoan chua niem ySt thi gia tri hop Iy duce xac dinh tren eo sa gia giao dich binh quan tren thi twang giao dich cua cac cong ty dai chung chira niem ySt (UpCoM) d6i voi cac cong ty da dang kY giao dich tren thi tnrong giao dich cua cac cong ty dai chung chira niem y~t, hoac gia trung binh tren eo sa gia giao dich duce cung c~p t6i thi6u boi ba cong ty chimg khoan tai thoi di6m 31112/2013 d6i voi cac cong ty chira dang kY giao dich tren thi twang giao djch cua cac cong ty dai chung, Cac chirng khoan khong eo gia tham khao ill cac nguon duoc danh gia gia tri hop Iy theo cac mo hinh dinh gia khac Gia tri hop ly cua cac khoan vay eo Iai su~t c6 dinh hoac tha n6i khong xac dinh diroc khong eo du thong tin d6 ap dung cac mo hinh dinh gia phu hop Tai san dam bao Cong ty eo tai san dam bao thS chap cho don vi khac la ngan hang Ban Vi~t va khong nim giu tai san dam bao cua don vi khac vao 31103/2014 Rui ro tin dung Rui ro tin dung la rui ro ma d6i tac se khong thirc hien cac nghia vu cua minh then quy dinh cua mot cong cu tai chinh hoac hop d6ng khach hang, d~n d~n t8n th~t ve tai chinh Cong ty eo rui ro tin dung ill cac hoat dQng kinh doanh cua minh (chu y~u d6i voi cac khoan phai thu khach hang) va tir boat dQng tai chfnh cua minh bao g6m ea tiSn giri ngan hang va cac cong cu tai chinh khac Phai thu khach hang Viec quan ly rui ro tin dung khach hang cua Cong ty dua tren cac chinh sach, thu tuc va quy trinh kiem soat cua Cong ty eo lien quan den viec quan Iy nii ro tin dung khach hang Cac khoan phai thu khach hang chira tra thuong xuyen duoc then doi Cac phan tich v€ kha nang I~p du phong diroc thuc hien tai I~p bao can tren eo s& nrng khach hang d6i voi cac khach hang Ion Tren eo sa nay, Cong ty khong eo rui ro t~p trung vS tin dung, Ti~n gm ngan hang Phftn Ion tien gtri ngan hang cua Cong ty diroc giri tai cac ngan hang Ion eo uy tin mire dQ t~p trung rui ro tin dung d6i voi tiSn gtri ngdn hang la th~p a Vi~t Nam Cong ty nhan th~y Riii ro khoan Rui ro khoan la rui ro Cong ty g~p kho khan viec dap irng cac nghia vu tai chinh tinh trang thiSu v6n Rui ro khoan cua Cong ty phat sinh chu y~u khong nrong xirng cac ky han cua tai san tai chinh va cac khoan phai tra tai chinh, a Cong ty giam sat rui ro khoan bang viec tri tY l~ ti~n m~t va cac khoan nrong duong ti~n mire ma Ban Tfmg Giam d&c cho la du d8 h& tro tai chinh cho cac hoat dong kinh doanh cua Cong ty va d8 giam thi€u anh lurong cua nhirng thay d6i cac lu6ng tien Thong tin thoi han dao han cua no phai tra tai chinh cua Cong ty dua tren cac gia tri toan chua chi~t khau theo hQ'Pd6ng nlur sau: TirOl nam tnyxu6ng TirOl nam d~n 05 nam G)ng S6 cu6i ky Cac khoan vay 285,923,844,874 181,434,509,487 Phai tra nguoi ban 104,339,335,387 150,000,000 285,923,844,874 181,434,509,487 104,339,335,387 150,000,000 244,897,466,031 128,146,603,645 100,870,145,192 2,210,614,111 13,670,103,083 244,897,466,031 128,146,603,645 100,870,145,192 2,210,614,111 13,670,103,083 Chi phi phai tra Phai tra khac sA dAu nam Cac khoan vay Phai tra ngiroi ban Chi phi phai tra Phai tra khac Cong ty cho r~ng mire d9 t~p trung rui ro d6i voi viec tra no la thap Cong ty eo kha nang toan cac khoan no dSn han tir dong ti8n tir hoat d9ng kinh doanh va ti~n thu tir cac tai san tai chinh dao han Riii ro th] trirong Rui ro thi tnrong la nii ro ma gia tri hQ'Ply hoac cac luong tien nrong lai cua cong cu tai chinh se bien d9ng theo nhtrng thay d6i cua gia thi tnrong Rui ro thi tnrong bao g6m loai : Rui ro ngoai t~, rui ro liii su~t va rui ro v~ gia khac, Riii ro ngoai t~ Rui ro ngoai t~ la rui ro ma gia tri hop ly hoac cac luong ti~n tuong lai cua cong cu tai chinh se bien dong theo nhirng thay dbi cua tY gia h6i doai Cong ty khong eo rui ro ngoai t~ viec mua va ban hang hoa, dich vu duoc thirc hien bang don vi ti8n t~ la D6ng Vi~t Nam Riii ro Uii su~t Rui ro liii su~t la rui ro ma gia tri hop ly hoac cac luong ti8n nrong lai cua mot cong cu tai chinh se bi~n d9ng thay dbi lai su~t thi tnrong, Rui ro v~ thay dbi Uii su~t thi tnrong cua Cong ty chu y~u lien quan d~n cac khoan ti~n giri ngan han, cac khoan vay Cong ty quan ly rui ro liii su~t bang each theo d5i chat che tinh hinh thi tnrong eo lien quan d~ xac dinh chinh sach liii su~t hQ'Ply IO'icho cac muc dich quan ly gioi han rui ro cua Cong ty Cong ty khong thirc hien phan tich dO nhay d6i voi lai su~t vi rui ro thay d6i Uti su~t tai l~p bao cao la khong dang k~ eo Rui ro v~ gia khac Rui ro vS gia khac la rui ro ma gia tri hop ly hoac cac luong tien nrong lai cua rnot cong d9ng theo nhirng thay d6i cua gia thi tnrong ngoai thay d6i cua liii sufrt vi tY gia h6i doai, tai chinh se biSn sa Ii~u so sanh se lieu C1,l so sanh la s6 lieu tren Bao cao tai chinh cho 31/0312013 Giai trinh Loi nhuan tnroc thue qui 112014 giam 77,5% so voi qui 1/2013 la doanh thu giam 11,19% so cung ky va chi phi lai vay tang NgrrOi I~p bi~u K~ toan trmmg Doan Thu Nh~n Doan Thu Nhl;ln Thanh ph6 H6 Chi Minh, 15 thang 04 nam 2014 '~ ) ... 266 ,17 2,937 ,16 3 216 ,079,506,9 91 266 ,17 2,937 ,16 3 11 7, 315 , 411 ,19 1 11 4,540,248,275 11 7, 315 , 411 ,19 1 11 4,540,248,275 2, 210 , 614 ,11 1 15 0,000,000 2, 210 , 614 ,11 1 15 0,000,000 11 7,465, 411 ,19 1 11 6,750,862,386 11 7,465, 411 ,19 1... 34 ,16 5 ,18 6,9 81 1,426,526, 810 35,5 91, 713 ,7 91 34 ,16 5 ,18 5,9 81 1,426,526, 810 35,5 91, 713 ,7 91 9,367,429,796 9 21, 473,7 91 10,288,903,587 14 9,844,237 82,567, 812 232, 412 ,049 9, 517 ,274,033 1, 004,0 41, 603 10 ,5 21, 315 ,636... 317 ,11 1,736,000 317 ,11 1,736,000 317 ,11 1,736,000 317 ,11 1,736,000 4,449,784,280 4,626,350,252 4,449,784,280 4,547,062,040 1, 037,995,407,268 1, 056,548,672 ,11 0 CONG TY eo PHAN Le 11 4-5 -10 -11 Cum BAO CAO TAl cHiNH