L co vay n gD !Ai suit RD nen hang nam se tao them mOt khoan dugc goi la la chin thud cua no vay Gia tri cua la chin thus chinh bang Tc*D.
TONG CONG TAI SAN 566.635.037 575.261.606 561.176
34%
Bleu (ICI 2.2 Ty trung mOt so thanh phAn tai sin 2010-2012
(Dan vi tinh: %) Nam 2012 Nam 2010 Nam 2011 ■TSDH ■Tien PTKH ■Hang ton kho
(Ngu6n: tac gia tinh town)
Tien va cac khoiin twang throng den: Nam 2010 tien va cac khoan tucrng
dtrcmg tien ctla cong ty la 119.701.811 nghin dong thi den nam 2011 chi con la 53.857.173 nghin d6ng, giam 65.844.639 nghin d6ng, twang img veri tS, re la 55,01%. SO di co sir skit giam manh nhu vay, nguyen nhan chu yeti la do cong ty tap trung dAu to mot s6 dir an mua sam d6i meri cong nghe, htia hen dem 14i kha nang tang nang suAt lao dOng, giam thieu chi phi, tang kri nhuan cho cong ty trong twang lai. Tuy nhien, den nam 2012, khoan rrivc tien ctia cong ty tang manh, vucrt qua ca nam 2010, len den 173.496.843 nghin d6ng, ti le tang so veri nam 2011 la 222,14%. Veri nhu cAu cap thiet ve von de chuAn bi dAu ttr cho cac dkr an lern, ngoai khoan tien vay DH ngan hang, DN con chuyen d6i cac lo4i chimg khoan NH de gitip tang luqng tien mat cho cong ty. Ben canh dO, cac khoan phai thu khach hang va khoan thu khac giam so veri nam tnrerc nen khoan mvc tien cua cong ty tang cao.
Phil thu khach hang: Nam 2011, phai thu khach hang dia cong ty tang cao,
230.415.819 nghin d6ng, tang dang Ice so vai Mtn 2010, 101.811.585 nghin &Prig, tucmg Ung tS, le tang la 126,32%. Do Lac Ong xAu tit nen kinh to nen cac d6i tac
cong ty khong có du kha nang dE thanh town tin hang cho ding ty CP X20 theo dimg thai han a 14 kEt tren hop ding. DiEu nay chting to ding ty bi chiEm dung v6n rat lan. Nam 2012, sau khi xem xet nang luc cua d6i tac mai tnrac khi ban hang, ding vii cac chinh sach va diEu khoan hop ly trong chinh sach tin dung, phai thu khach hang
cua cong ty giam xuting con 163.591.521 nghin ding, giam 66.824.298 nghin ding so
va i nam 2011.
Hang ton kho: M6t diu hiEu tot trong thin diEm hiEn tai khi hang ton kho cua cong ty lien tuc giam qua cac nam. Nam 20120 la 173.286.200 nghin ding thi nam 2012 chi con 14i 108.640.120 nghin ding. C8ng ty da co nhang biEn phap a co thE giai phOng ducc nhiEu vat tu, thinh phAm, hang hoa ton kho hon nhtmg gia tri ton kho van 6 tinh tang it dung 16n. Qua biEu c16' to co thE thAy, hang ton kho chiEm mOt tS , tong kh6ng nho trong tong ty tong TSNH. Day cling la mOt kho khan khong nho cho cong ty do hang ton kho thuang a Am m6c, kern phAm chAt vt mat hiEn vat, keo theo do la sir giam gia tri cua hang hoa do.
TSCD: TSCD cua cong ty &rot hinh thinh tir TSCD him hinh va TSCD vo hinh (bao g6m quyEn stir dung dAt, phAm mtm ke toan, phAn mEm quan 1)", TSCD). Nam 2010 TSCD cua cong ty la 104.146.683 nghin ding, nam 2011 giam xu6ng muc 96.837.919 nghin ding. Nam 2011, tuy cong ty co dAu tu them thiEt bi cong nghE mai nhung den cu6i nam phat sinh them hoot dOng thanh 15/ mOt s6 TSCD him hinh cu nen su skit giam trong nam nay khong clang kE. TiEp tuc ap dung dp dung phucmg phap khAu hao nhanh nham nhanh chong thu h6i von phuc vu dAu tir cho cac nam tiEp theo, gia tri con 14i dm TSCD nam 2012 tiep tuc giam xu6ng con 87.262.927 nghin ding.
DAu fir tai chinh DH: Khoin muc nay duvc hinh thanh tir hoat d6ng lien doanh,
lien kEt cua ding ty vai cong ty CP 199. Theo GiAy chUng nhan dang ky kinh doanh, Cong ty dau to vao Cling ty Co phAn 199 s6 tiEn 1.659.000 nghin dong, tucmg ducmg 33,4% von diEu 1E. Cong ty da gip du v6n cam kEt nen khoin muc nay khong CO biEn dOng trong 3 nam.
Bang 2.3 Ty tryng thank phin nguOn von 2010-2012
(Dan vi: nghin c16ng)
Chi Wen 2012 2011 2010 So tien S T5, tryng O 04 So tien ) Ty tryng (%) tien T5, tryng (%) Nq phai trii 324.150.440 57,21% 335.129.844 58,26% 320.471.692 57,11% Ng NH 272.932.613 84,20% 301.379.876 89,93% 287.993.711 89,87% Ng DH 51.217.827 15,80% 33.749.968 10,07% 32.477.981 10,13% Won CSH 242.483.597 42,79% 240.131.762 41,74% 240.704.816 42,89% TONG CQNG NGUON VON 566.634.037 100% 575.261.606 100% 561.176.508 100%
(Ngutm: phOng tai chinh ke toan va tac gia tinh town)
Bieu a 2.3 Ca ciiti von 2010-2012
(Dan %) Nam 2012 Nam 2011 43% a42% Nam 2010 • Nq NH 43% ■Ng DH VOn CSH
Trong 3 nam, nq phai tra chiem mOt ty trQng lan trong cAu truc von cua deg ty. Trong nam 2012, nq phai tra giam tir 58,26% tai nam 2011 xu6ng can 57,21% nhtmg
van chiem han mOt nira trong tang tS, trQng. Von CSH khong cb nhieu thay dOi qua cac nam. Nam 2011, von CSH giam xuang con 41,74% nhtmg da tang tra loi vao nam 2012, len mirc 42,79%. CO mOt su dao d8ng nhg trong tS , trcong ctia 2 thanh phAn nhung phin lan cong ty van sir dung nq nhieu han cho hoot &Ong kinh doanh. De di sau vao chi tiet, to se xem xet cac chi tieu dtrai day.
Ccic chi lieu phan anh co. ctiu von
Bl. A
do 2.4 Chi tiet, phiin A n h co. cau ‘'An
1.600
(Dan vi: l'An)
1.400 1,337 1,331 1.200 1.000 0.800 0,572 0,583 0,571 0.600 029 0.400 - 0.200 - 0.000 2012 2011 2010
--O—Hfs4 nq —0-He so au try Hg 4, my tren von CSH
(ngtiOn: tac gia tinh town) H§ s6 nq va h§ s6 tai trol Niim 2010 vi 2012, 1 deg von b6 ra ding ty phai vay nq 0,572 ding (2012), 0,571 dOng ( 2010) va c6 0,428 ding ( nam 2012), 0,429 ding (2010) la tir von CSH. Dieu de cho thAy kha Wang to chu v'e tai chinh dia gong ty turn doi On djnh. Cong ty CO vay nq nhung khong qua pity thu8c vao chu nq, dieu nay giiip gong ty de dang thuyet phuc cac nha dAu tir de vay van cho hoot dOng sari xuAt kinh doanh trong tuong lai ding Whir fling cao uy tin dm cong ty trong viec tra nq. Nam 2011 CO su thay d6i nhc trong ty trQng giaa 2 thanh phAn: 1 ding von dia ding ty thi nq phai tra chiem 0,583 ding va von CSH chi chiem 0,417 ding. SZr di c6 thay dai nho nay la do khoan muc phai tra ngtr&i ban tang len. Trong nam 2011, luqng tien mot trong gong ty giam xuting chi con 53.857.173 nghin ding, (nam 2010 la (adsbygoogle = window.adsbygoogle || []).push({});