C O N G T Y C 6 P H A N DUOC

LAM D6NG - LADOPHAR

P i a chf: S o 18 N g 6 Q u y e n , P h u e y n g 6, T h ^ n h p h o

Lat, T i n h L a m D o n g

B A O C A O C U A B A N T 6 N G GIAM D 6 C
T o n g G i a m tJoc C 6 n g ty C o p h a n Du'O'c L S m D o n g - L a d o p h a r (du-o-i d S y g p i tat la C o n g ty) h a n h a n h d $
trinh b a o c a o n a y c u n g v6'i c a c b a o c a o tai c h i n h d i n h k 6 m d a du'O'c s o a t x e t c u a C 6 n g ty c h o s a u t h a n g
6ku n a m tai c h f n h Xiy n g a y 01 t h a n g 01 n a m 2 0 1 4 d e n n g a y 3 0 t h a n g 6 n a m 2 0 1 4 .
1.

C A C T H O N G TIN C H U N G

C 6 n g ty C o p h a n Du'O'c L a m D o n g - L a d o p h a r du'O'c c a p G i l i y chCcng n h a n d S n g ky kinh d o a n h
lan d a u s 6 5 8 0 0 0 0 0 0 4 7 {so c u 0 5 9 2 1 7 ) n g a y 04 t h a n g 01 n a m 2 0 0 0 d o So- K e h o g c h v a D a u t u
T i n h L a m D o n g c a p v a c a c G i a y chi>ng n h ^ n t h a y d o i s a u d 6 v6'i Ian t h a y d o i thu" 15 la v a o n g a y
10 t h a n g 6 n a m 2 0 1 4 .
T r y SO' c h i n h d S n g ky h o a t d O n g kinh d o a n h c u a C 6 n g ty d u g c dat tgi S 6 18 N g 6 Q u y e n ,
P h u d - n g 6, T h a n h p h o Da Lat, T i n h L a m D o n g .
V o n 6'\ku l§ t h e o G i a y chu-ng n h a n d a n g ky kinh d o a n h la 3 3 . 9 9 9 . 5 9 0 . 0 0 0 d o n g .
c a c d a n vj t r y c thuOc tinh d e n n g a y 3 0 t h a n g 6 n a m 2 0 1 4 g 6 m :
•

C h i n h a n h B a o L O c tgi 1 A P h g m N g o c T h g c h , P h u ' 6 ' n g 1, T h a n h p h o B a o LOc, T i n h L a m
Dong.

•

C h i n h a n h H 6 C h f M i n h tgi 1 8 4 / 2 L 6 V S n S y , Phu'^^ng 1 0 , Q u $ n P h O N h u $ n , T h a n h p h o H o
C h i IVIinh.

•

C h i n h a n h H a NOi tgi 3 5 6 G i a l P h d n g , Phu-d-ng P h u - c n g Li$t, Q u $ n T h a n h X u a n , T h a n h p h o
H a NOi.

•

C h i n h a n h C a t T i 6 n tai 127 T h j tran D o n g N a i , H u y ^ n C a t T i ^ n , T i n h L S m D o n g .

•

C h i n h a n h Di L i n h tai 7 0 5 H u n g V u - a n g , T h i tran Di L i n h , H u y O n Di L i n h , T i n h L a m D o n g .

•

C h i n h a n h D u e T r o n g tai 0 2 V 6 T h j S a u - K h u p h o 5, T h j tran L i e n NghTa, H u y O n D u e T r p n g ,
Tinh L a m D 6 n g .

2.

T H A N H V I E N HQl D O N G Q U A N TR\,

B A N K I ^ M S O A T V A B A N T 6 N G GIAWI D 6 C

D a n h s a c h c a c t h a n h v i 6 n HOi d o n g q u a n tri trong ky v a v a o n g a y l a p b a o c a o n a y c u a C 6 n g ty
bao gom:


Hp

ten

Chuv

danh

Ong Nguy§n Minh ThSng

C h u tjch

Ba P h a m T h j X u a n H u a n g

T h a n h vien

Ong Pham Van Khoa

T h a n h vifen

C n g D o a n M i n h Thu*

T h a n h vi6n

Sa V u T h u Mu'6'i

T h a n h vi§n

D a n h s a c h c a c t h a n h v i § n B a n K i e m s o a t t r o n g ky v a v a o n g a y l^p b a o c a o n a y c u a C 6 n g ty b a o
gom:

Ho t§n

Chi>c

danh

B a P h a m Thj Hong H u a n g

T r u a n g ban

Ong Nguy§n Thanh Thai

T h a n h vi6n

Ba N g u y e n T h j T h u H u a n g

T h a n h v i S n (bo n h i § m n g a y 2 5 / 4 / 2 0 1 4 )

1


C O N G T Y C6

P H A N DUOC

LAWI D 6 N G - L A D O P H A R

D j a chi: S o 18 N g 6 Q u y e n , P h u e y n g 6, T h ^ n h p h 6 D a Lat, T i n h L a m D o n g

D a n h s a c h c a c t h a n h v i 6 n B a n T o n g G i a m d o c trong ky v a v a o n g a y l a p b a o c a o n a y c u a C o n g

ty b a o g o m :
C/7£>c danh
C n g Nguyen Minh T h i n g

Tong G i a m d o c {mi§n nhiom ngay 01/8/2014)

Ba P h g m T h j X u a n H u a n g

T o n g G i a m d 6 c (bo n h i ^ m n g a y 0 1 / 8 / 2 0 1 4 )
P h 6 T o n g G i a m d o c (mien nhi$m ngay 01/8/2014)

3.

C n g Lfi T h e V u

P h 6 T o n g G i a m d o c (bo n h i ^ m n g a y 0 1 / 5 / 2 0 1 4 )

B a L 6 Thj H o n g Phud^c

G i a m d o c tai c h i n h

Ba H u y n h L 6 T h u c C a

G i a m doc chat l u a n g

T R A C H NHIEM C U A B A N T O N G GIAM D 6 C

B a n T o n g G i a m d o c C 6 n g ty c 6 t r a c h n h i 0 m lap b a o c a o tai c h i n h h S n g n a m p h a n a n h mOt e a c h
trung thi^c v a hp'p !y tinh h i n h tai c h i n h c u n g nhu- ket q u a kinh d o a n h v a t i n h h i n h \wu c h u y e n
tien t$ c u a C 6 n g ty trong ky. T r o n g v i $ c lap b a o c a o tai c h i n h n a y , B a n T o n g G i a m d o c du'O'c yfeu

c^u phai:
•

L y a c h p n c a c c h i n h s a c h k e toan thich ho'p v a a p d u n g c a c c h i n h s a c h d 6 mOt e a c h nh^t q u a n ;

•

D u a ra c a c x6t d o a n v a u 6 ' C tinh mOt e a c h hgp

•

N e u r6 C h u a n m u e k e t o a n a p d u n g c h o C 6 n g ty c 6 d u o ' c t u a n thu h a y k h 6 n g , c 6 nhO-ng ap
d u n g s a i l$ch t r o n g y e u c a n d u o ' c c 6 n g bo v a giai t h i c h trong b a o c a o tai c h i n h h a y k h o n g ;

•

L a p b a o c a o tai c h i n h trSn CCT SCT h o a t dOng liSn tuc t r u truo-ng ho'p k h f i n g t h e g i a djnh r a n g
C 6 n g ty s e tiep t y c hogt dOng Ii6n tyc; v a

•

T h i e t k e v a d u y tri h ^ t h o n g k i e m s o a t nOi bO mOt e a c h h u u h i $ u c h o m y c d i c h l a p v a trlnh
bay b a o c a o tai c h i n h ho'p ly n h S m h a n c h e s a i s 6 t v a g i a n l a n .

ly v a t h a n trong;

B a n T o n g G i a m d o c c h j u t r a c h n h i $ m d a m b a o r i n g c a c s o s a c h k e t o a n d u c c ghi c h 6 p phu ho'p
v a l u y g i u dly d u d e p h a n a n h mOt e a c h ho'p ly t i n h h i n h tai c h i n h c u a C o n g ty tai b i t ky t h a i
d i e m n a o v a b a o c a o tai c h i n h d u o ' c lap t u a n thu c a c C h u a n m u c k e t o a n v a C h § d o k^ t o a n
d o a n h n g h i $ p V i $ t N a m c Q n g n h u c a c q u y d j n h h i ^ n h a n h k h a e v e k 6 t o a n tai V i e t N a m . B a n

T o n g G i a m d 6 c C o n g ty c u n g chju t r a c h n h i $ m d a m b a o a n t o a n tai s a n c u a C 6 n g ty v a t h y c
h i ^ n n h u n g b i ^ n p h a p t h i c h ho'p d e n g a n c h $ n v a phat hj$n c a c h a n h vi g i a n lan v a vi p h g m
khac.
B a n T o n g G i a m d o c x a c n h a n r i n g C O n g ty d a t u S n thu c a c y ^ u c l u n e u tren khi lap b a o c a o tai
chinh.
4.

KI^M T O A N V I E N

C o n g ty T N H H K i e m t o a n D T L , t h a n h v i S n c u a R S M Q u o c te, d u o ' c c h i d j n h t h y c hi^n c o n g t a c
s o a t x6t b a o c a o tai c h i n h c h o s a u t h a n g d i u n a m tai c h i n h t u n g a y 01 t h a n g 01 n a m 2 0 1 4 d ^ n
n g a y 3 0 t h a n g 6 n S m 2 0 1 4 c u a C 6 n g ty.
5.

C O N G B 6 B A O C A O TAI

CHINH

B a n T o n g G i a m d o c C 6 n g ty c 6 n g bo r i n g , b a o c a o tai c h i n h k 6 m t h e o p h a n a n h trung t h y c v a
ho'p ly trfen c a c k h i a c a n h trong y e u tinh h i n h tai c h i n h c u a C 6 n g ty v a o n g a y 3 0 t h a n g 6 n a m
2 0 1 4 , ket q u a h o a t d f i n g kinh d o a n h v a tinh h i n h l u u c h u y e n tien te c h o s a u t h a n g d I u n a m tai
c h i n h t u n g a y 01 t h a n g 01 n a m 2 0 1 4 d i n n g a y 3 0 t h a n g 6 n a m 2 0 1 4 , p h u ho'p vd-i c a c C h u a n
m u c k e t o a n V i 0 t N a m , C h e 6d k e t o a n V i a t N a m v a c a c q u y djnh h i e n h a n h c 6 li^n q u a n tai V i e t
Nam.
,^;;s?foooc6^=tat, n g a y 11 t h a n g 8 n a m 2 0 1 4
-/C6NG

W^®'!!- ^ ^ ' ^

Giam doc



RSMDTL Auditing
Connected for Success

L3U 5, T6a nh^ Sai Gon 3 , 1 4 0 Nguyen VSn Thu,
Phu6ng Oa Kao, Qu^n 1, TP. Ho Chi Minri, Vi^t Nam
Tel: +848 3 8 2 7 5 0 2 6 I Fax: +848 3 8 2 7 5 0 2 7
www.rsm.com.vn I dtlcoO'rsm.com.vn

S6:

15.109/BCSX-DTL
BAO
Ktr

KEnh g&i:

CAO

Q U A C O N G T A C S O A T X E T B A O C A O TAI C H I N H

cac C 6 dong
C O N G PI' C O P H A N DUQC

\JKM D O N G - L A D O P H A R

Chung t6i da thyc hi$n c6ng tac soat x6t bang can d6i ke toan vao ngay 30 thang 6 nann 2014, bao cao
k^t qua kinh doanh, bao cao lu-u chuy^n ti^n t$ va thuy^t minh bao cao tai chinh cho sau thing d^u nam
tai chinh tCr ngay 01 thang 01 nam 2014 d4n ngay 30 thang 6 nam 2014 cua C6ng ty C 6 ph4n Du'p'c Lam

06ng - Ladophar {du-b-i day gpi tat la COng ty) ti> trang 05 d^n trang 30 k6m theo. Vi^c [$p va trlnh bay
bao cao tai chinh nay thuOc trach nhi$m cua T i n g Giam d6c Cdng ty. Trach nhi$m cua chung t6i la du-a
ra Bao cao nh$n x6t
bao cao tai chinh nay trSn c c sit c6ng tac soat x6t cua chung tOi.
Chung tfii da thyc hi$n cSng tac scat x6t bao cao tai chinh theo Chu^n m y c kiem toan Vi$t Nam v^ c6ng
tac soat xat. Ciiu^n m y c nay y6u c^u c6ng tac soat x6t phai lap k6 hogch va thyc hi$n de c6 s y dam
bao vOa phai rang bao cao tai chfnh khflng chCra dyng nh&ng sai s6t trpng y^u. Cflng tac soat xfet bao
g6m chu y^u la vi$c trao d6i vd-i nhan s y cua Cflng ty va ap dung cac thu tuc phan tIch trfen nh&ng thflng
tin tai chinh; cflng tac nay cung c^p mijt mCfc d<> dam bao th^p hen cflng tac ki^m toan. Chung tfli khflng
thyc hi$n cflng vi$c kiem toan n6n cQng khflng dya ra y ki^n k i l m toan.

(Ph^n tiSp theo 6 trang 4}

3
Cflng ty Ki^m to&n DTL Id thSnh vi6n cua h$ thing RSM. M6i th&nh vi^n cua H$ th^ng RSM
Id mfit cflng ty tu v3n \h kllm to&n dflc I3p tu chju trich nhi§m

hoot dijng ciia minh.

H$ thing RSM khflng phai IS m^t phSp nhSn rifing re 6 b^t ky qu6c gia n i o .


®

RSM DTL Auditing
Connected for Success

Tr6n ccf so* c6ng t i c s o i t x6t cOa chOng Wi, chOng t6i khflng thdy c6 s y ki0n nSo 6k chung tfli cho r^ng
bSo cao tai chinh kfem theo ddy khflng phan anh tnjng thyc va hcp ly trfln cac khia cgnh trpng y^u phu
hgrp vfl^i C h u l n m y c k4 toan Vj$t Nam va cac quy dinh phap ly c6 lifen quan.

T P . H 6 CU^^^^iJ^y-Uthdng

8 nam 2 0 1 4
KI£M TOAN Vl^N

DANG XUAN CANH

Gi^y chyng nhan dang ky hanh ngh^ ki^m toan
sA:

0067-2013-026-1

NGtr?EN THgY N H A V Y
Gi^y chirng nhan dang ky hanh ngh^ ki^m toan
s6:

1875-2013-026-1


C O N G T Y C6 P H A N OUOC L A M D 6 N G - L A D O P H A R
9ia ChT: So 18 Ng6 Quyen. Phu-eyng 6, Thanh pho Da Lat, TTnh Lam Dong
B A N G C A N D6I
TOAN
Tgi ngay 30 thang 6 nSm 2014
Dan vi tinh: VND
TAI S A N

Ma

Th.


s6

minh

Cu6i ky

DSu nam

A. TAI S A N N G A N H A N

100

122.919.501.191

141.226.000.122

L Tiln va cac khoan tipcng dircyng tiln

110

8.695.658.775

11.776.701.143

1. Ti§n
2. cac khoan tu'ffng du'O'ng tien

111
112


8.695.658.775

11,776.701.143

-

M. Cac khoan dcku tu* tai chinh ngln h^n

120

-

-

1. Dau tu* ngan hgn
2. Dif ph6ng giam gia (?au tu" ngan han

121
129

-

ML Cac khoan phai thu ngan han

130

1. Phai thu khach hang
2. Tra tru-b-c cho ngu-ai ban
3. Phai thu nOI bO ngin hgn

4. Phai thu theo tien (?0 k6 hoach hp-p xay dyng
5. cac khoan phai thu khac
6. Dy phdng khoan phai thu ngSn han kh6 66\

(5.1)

-

-

-

46.184.007.143

47.917.848.528

131
132
133
134

43.525.029.949
75.705.983

44.276.600.232
19.258.591

-

-

135
139

2.583.271.211

3,621.989.705

(5.2)

-

(5.3)

-

-

67.883.408.146

80.901.338.021
80.901.338.021

IV. Hang tdn kho

140

1. Hang t6n kho
2. Du" ph6ng giam gia hang t6n kho

141
149

67.883.408.146

-

-

V. Tai san ngdn han khac

150

156.427.127

630.112.430

1. Chi phi tra tru'6'c ngln hgn
2. Thue GTGT du-gc khau tri>

151
152

-

-

3. Thue va cac khoan khac phai thu Nha n\s&c

154

-

-

4. Tai san nqSn hgn khac

158

156.427.127

630.112.430

(Phin tiip theo df trang 6)

cac thuyit minh dinh l<^m /a m0t

ph$n l
5


C O N G T Y C6 P H A N D U ' Q C L A M D 6 N G - L A D O P H A R
Dja ChT: So 18 Ng6 Quyen. Phu-eyng 6, Th^nh pho B a Lgt, TTnh Lam Pong
B A N G C A N D6I
TOAN
Tgi ngay 30 thang 6 nam 2014
Don vi tinli: VND

B. TAI S A N DAI H A N

Th.
Ma
sd minh
200

1. Cac khoan phai thu dai ban

210

1. Phai thu dai hgn cua l2. Von kinh doanh a cac den vj tryc thuOc
3. Phai thu dai hgn nOi bO
4. Phai thu dai hgn khac
5. Di^ ph6ng phai thu dai han kh6 d6i

TAI S A N

Cudi ky

DSu nam

59.762.155.832

44.846.370.493

211
212
213

218
219

-

-

II. Tai san c6 dinh

220

56.524.840.373

41.941.012.343

1. TSCD hu-u hinh
+ Nguyan gia
+ Gia trj hao m6n luy ke
2. TSCD thu6 tai chinh
+ Nguyfen gia
+ Gia tri hao m6n IQy k6
3. TSCD v6 hinh
+ Nguyen gia
+ Gia trj hao m6n luy ke
4. Chi phi xay dyng cc ban da dang

221
222
223
224

225
226
227
228
229
230

(5.4)

22.485.640.604
51.581.158.663
(29.095.518.059)

22.102.707.954
48.859.508.299
(26.756.800.345)

-

-

(5.6)

4.550.303.495
4.883.364.720
(333.061.225)
29.488.896.274

4.621.232.415
4.878.229.720

(256.997.305)
15.217.071.974

III. Bit dong san dSu tu*

240

(5.7)

2.013.153.144

2.057.913.906

+ NguySn gia
+ Gia trj hao m6n luy ke

241
242

2.703.478.177
(690.325.033)

2.703.478.177
(645.564.271)

IV. Cac khoan dlu tu* tai chinh dai h^n

250

5.000.000

5.000.000

1. Dau tu vao c6ng ty con
2. Dau tu* vao cong ty lien ket, li&n doanh
3. Dau tu- dai hgn khac
4. Du' ph6ng giam gia dau tu* tai chinh dai hgn

251
252
258
259

-

-

-

5.000.000

-

-

V. Tai san dai han khac

260

1.219.162.315

842.444.244

1. Chi phi tra tru-b-c dai han
2. Tai san thue thu nh$p hoan Igi
3. Tai san dai hgn khac

261
262
268
270

1.183.162.315

830.444.244
12.000.000
186.072.370.615

TONG CONGTAI SAN

(5.5)

5.000.000

36.000.000
182.681.657.023

Cic thuyet minh dinh l
Ccso

tii chinh

6


C O N G T Y C6 P H A N DU'O'C L A M D 6 N G - L A D O P H A R
Dja ChT: So 18 NgO Quyen. Phub-ng 6, Thanh ph6 P a Lgt. Tinh Lam Dong
B A N G C A N D6I
TOAN
Tai ngay 30 thang 6 nam 2014
Dan vi tinh: VND
NGU6N V6N

Ma
sd

A . NQ* PHAI T R A

Th.
minh

Cudi ky

Bku nam

300

106.945.482.603

107.368.209.048

1. Uqr ngan han

310

101.635.429.933

101.756.370.106

1. Vay va np" ngan han
2. Phai tra ngu-ai ban
3. Ngu-ai mua tra tien tru'b'c
4. Thue va cac khoan phai nOp Nha nu'6'c
5. Phai tra ngu'6'i lao dOng
6. Chi phi phai tra
7. Phai tra nOi bO
8. Phai tra theo tien dO ke hoach hpp dong xay
dyng

311 (5.8)
312 (5.9)
313 (5.9)
314 (5.10)
315 (5.11)
316
317
318

7.959.936.870

76.995.577.456
419.912.349
2.361.822.932
9.298.930.985

-

-

-

9. cac khoan phai tra, phai nOp ngln han khac

319 (5.12)

872.892.255

2.172.147.980

10. Dy phong phai tra ngSn hgn
11. Quy khen thyang, phuc Igi

320
323 (5.13)

-

-

3.726.357.086

3.952.967.147

II. Np'dai han

330

5.310.052.670

5.611.838.942

1. Phai tra dai hgn ngy^-i ban
2. Phai tra dai hgn nOi bO
3. Phai tra dai han khac
4. Vay va np" dai hgn
5. Thue thu nhap hoan Igi phai tra
6. Dy ph6ng trp" cap mat vi^c lam
7. Dy phbng phai tra dai han
8. Doanh thu chya thyc hi^n
9. Quy phat trien khoa hpc va c6ng ngh§

-

-

-

1.385.730.000

1.401.730.000

3.924.322.670
75.736.174.420

-

B . V O N CHUSb'HO'U

331
332
333
334
335
336
337
338
339 (5.14)
400

4.210.108.942
78.704.161.567

1. V6n chu SO" hu>u

410 (5.15)

75.666.174.420

78.647.161.567

1. Von dau ty cua chu so- hyu
2. Thang dy von c6 phan
3. Von khac cua chu sa hOu
4. Co phiau quy
5. Chanh l^ch danh gia Igi tai san
6. Chenh Ipch ty gia hoi doai
7, Quy dlu ty phat trien
8. Quy dy ph6ng tai chinh
9. Quy khac thuOc von chu sd" hiyu
10. Lp'i nhuan sau thue chya phan phoi
11. Nguon von d i u ty XDCB
12. Quy h6 trp" sap xep doanh nghiep

411
412
413
414
415
416
417
418
419
420
421
422

33.999.590.000

33.999.590.000

-

-

(320.000)

(320.000)

-

-

28.642.720.972
3.400.000.000

-

23.240.505.003
3.400.000.000
18.007.386.564
-

-

-

II. Ngudn kinh phi, quy khac

430

70.000.000

57.000.000

1. Nguon kinh phi
2. Nquon kinh phi da hinh thanh TSCD

432
433
440

70.000.000

57.000.000

T 6 N G CONG N G U 6 N V 6 N

cac thuyit minh dinh k^m /a m0t bd ph$n khdng

84.632.707.274
335.730.030
1.958.334.995
8.704.482.680

9.624.183,448

-

-

-

182.681.657.023

186.072.370.615

rdi cOa b^o do t^i chinh

7


C O N G TY C 6 P H A N DLTgC L A M D O N G - L A D O P H A R
Bja ChT: So 18 Ngo Quyen, Phygng 6, Thanh pho Da Lat, TTnh Lam Dong

CHl T I E U NGOAl B A N G CAN D6\N
Tai ngay 30 thang 6 nam 2014
CHl TIEU

Th.
minh

Cudi ky

DSu nam

1. Tai san thua ngoai
2. vat tu, hang h6a nh$n giu" ho, nhan gia c6ng
3. Hang h6a nhan ban hO, nhan ky gu-i, ky cu'O'c
4. NQ" kh6 d6i da xO ly
5. Ngogi t$ cac loai

+ USD
6. Dy toan chi sy nghiOp, dy an

1.531,48

Da Lat, ngay 11 thang 8 nam 2014

cac thuyit minh dinh k^m /a mdt bd ph$n khdng t&ch r&i cCia bSo do t^i chinh

8


C O N G T Y C6 P H A N D U - g C L A M 0 6 N G - L A D O P H A R
Dia chl: So 18 Ng6 Quyen. Phucyng 6, Thanh pho Da Lat. Tinh Lam Dong
B A G C A O K^T Q U A HOAT D O N G

KINH

DOANH

Cho sau thang dau nam tai chinh tCr ngay 01 thang 01 nSm 2014 den ngay 30 thang 6 nSm 2014
Dan vi tinh: VND
Ma

CHiTIEU

s6

1. Doanh thu ban hang va cung cap djch vg
2. Cac khoan giam tn> doanh thu

3. Doanh thu thuan ve ban hang va cung cap djch vg
4. Gia v6n hang ban
5. Lgi nhuan gpp v^ b^n h^ng va cung clip djch vu
4

6. Doanh thu hogt dong tai chinh
7. Chi phi tai chinh
trong 66, chi phi lai vay
8. Chi phi ban hang
9. Chi phi quan ly doanh nghi0p
10. Lgi nhu^n thuan ti> hoat dong kinh doanh
11. Thu nhap kh^c
12. Chi phi khac
13. Lffi nhugn kh^c
14. Tong
nhugn ke toan tru-ac thue
15. Chi phi thue TNDN hi?n hanh
16. Chi phi thue T N D N hoan lai
17. Lffi nhugn sau thue thu nhap doanh nghi$p
18. Lai CO" ban tren c6 phan

NGU'dl L A P

TRUaNG T H | NGpC H | £ N
Ke toan tru-ang

01
02
10
11

20
21

Th.
minh

Ky n^y
232.980.162.951

(6.1)
(6.2)

1.425.450.433
231.554.712.518
200.704.896.163
30.849.816.355
277.558.772

22

89.746.280

23
24

87.558.971
11.847.586.554
7.325.250.207

25

30
31
32

(6.3)
(6.4)

11.864.792.086
618.490.799
60.933.569
557.557.230
12.422.349.316

40
50
51
52
60

(6.5)

70

(5.15.4)

Ky trirac

226.192.723.148
966.147.354
225.226.575.794

195.458.724.473
29.767.851.321
371.680.098

-

11.249.769.738
7.063.114.150
11.826.647.531
574.062.299
294.515.027
279.547,272
12.106.194.803

2.798.165.868

-

9.624.183.448

2.831

3.244.583.735

-

8.861.611.068
2.606

Lgt, ngay 11 thang 8 nSm 2014

IGUai DUYET

S -fim ^k^unn -Id/dug

ng Giam doc
T6hg

'J

4

Cac thuyet minh dinh l
9


C O N G T Y C6

P H A N DUOC

LAM D6NG - LADOPHAR

Dja chi: S6 18 Ngo Quy^n, Phu'd-ng 6, Th^nh ph6 Da Lat. Tinh Lam D6ng
B A O C A O LU-U C H U Y ^ N TI^N

TE

(Theo phuxyng phap gian tiep)
Cho s^u th^ng d i u nSm tdi chinh ti> ng^y 01 thang 01 nSm 2014 d^n ng^y 30 th^ng 6 nSm 2014
Dan vj tinh: VND

Ma Th.
sd minh

CH( TIEU

Ky nay

Ky tru'O'c

01

12.422.349.316

12.106.194.803

KhSu hao tai san c6 djnh

02

2.459.542.396

2.456.985.334

Cac khoan du' phbng

03

-

L§i. la chenh l§ch ty gi^ h6l doai chu-a thi/c hi^n

04

(779.302)

-

LSi, 16 tCf hoat d6ng d^u tu-

05

(71.810.003)

(225.142.635)

1. Ll/U CHUY^N TI^N TU" HOAT DQNG KINH DOANH
1. Lo-i nhuan trLFffc thufi
2. Di4u chinh cho cac khoan

Chl phi I3i vay
3. LQ*! nhuan tip ho^t dpng kinh doanh tru'O'c
nhOng thay d6i v6n ILPU dgng
TSng, giam Ccic khoan phai thu

06

87.558.971

-

08

14.896.861.378

14.338.037.502

09

2.159.526.688

(17.556.155.192)

Tcing, giam hang ton kho
Tcing, giam cac khoan phai tra (khong ke l§i vay
phai tra, thu^ thu nhSp doanh nghi^p phai nop)

10
11

13.017.929.875
(6.831.709.039)

(3.756.423.274)
17.740.328.542

T3ng giam chi phi tra tru'6'c

12

(352.718.071)

(380.935.697)

Tien lai vay da tra

13

(87.558.971)

-

Ti^n thu^ thu nhSp doanh nghiSp da nop

14

(2.658.430.374)

(3.091.198.579)

Ti^n thu khac ti> hoat d6ng kinh doanh

15

37.000.000

50.000.000

Tien chi khac cho hoat dOng kinh doanh

16

(2.853.681.112)

(946.425.000)

Lu'u chuydn tidn thudn tu* hoat dpng kinh
doanh

20

17.327.220.374

6.397.228.302

1. Ti^n chi de mua sam, xay dijng TSCD va cac
tai san dai han khac
2. Ti^n thu tCf thanh ly. nhu^ng ban TSCD va cac
tai san dai han khac
3. Tien chi cho vay, mua cac cong cu ng cua c^c
don vj khac
4. Tien thu h6i cho vay, ban lai cac cong cu np"
cua den vj khac

21

(17.088.470.664)

II. LU'U CHUY^N T | £ N TU" HOAT DpNG D A U TU*
(849.850.000)

-

22
23

-

-

24

-

-

5. Tien chi d^u tu' g6p v6n vao don vj khac

25

-

-

6. Ti^n thu h6i d^u tu- gop v6n vao don vj khac

26

-

-

7. Ti^n thu lai cho vay, c6 tuc va Igi nhuan duac chia

27

71.810.003

228.237.828

LU'U chuygn tidn thudn tie hoat dgng diku tip

30

(17.016.660.661)

(621.612.172)

(PhSn tiSp theo trang 11)

C^c thuySt minh 6inh l<^m Id mdt bd ph$n khdng tdch rOi cOa bdo cAo tdi chinh

10


C O N G TY C 6 PHAN DLFOC L A M D 6 N G - L A D O P H A R

Bja chi: So 18 Ng6 Quyfen, Phu'6'ng 6, Th^nh ph6

Lat, Tinh Lam P6ng

B A O C A O LU'U C H U Y ^ N TI^N T E

(Theo phiromg phAp gi^n tiep)
Cho sau thang 3hu nSm tai chinh tij ngay 01 thang 01 nSm 2014 d^n ngay 30 thang 6 nam 2014
Dan vi tinh: VND
Ma Th.
s d minh

CHiTIEU

Ky nay

Ky tru'O'c

31

-

-

32

-

-

33
34

17.460.807.467

-

III. LU'U CHUY^N TI^N Tl> HOAT DQNG TAI CHiNH
1. Ti^n thu tu phat hanh c6 phieu, nhSn von g6p
cua chu so- hu'u
2. Ji&n chi tra von g6p cho cac chu so hCVu, mua
lai c6 phieu cua doanh nghi$p d§ phat hanh
3. Ti^n vay ngan han, dai hgn nh$n OWQ/C
4. Ti^n chi tra ng g6c vay

(9.500.870.597)

-

5. Ti^n chi tra ng thu§ tai chinh

35

6. C6 tCfc, Igi nhuan da tra cho chu so hu'u
LU'U chuy4n tidn thuSn UP hoat dgng tal
chinh
LiFu chuyin ti§n thuan trong ky (20+30+40)

36
40

(11.352.318,253)
(3.392.381.383)

(8.499.580.000)
(8.499.580.000)

50

(3.081.821.670)

(2.723.963.870)

60
61

11.776.701.143
779.302

24.277.763.041

70

8.695.658.775

21.553.799.171

Ti§n va tu'O'ng du'cng tidn dSu ky
Anh huong cua thay d6i ty gia h6i doai quy d6i
ngoai t$
Ti6n va tu-ang du-cng tiSn cu6i ky (50+60+61)

NGU'OI LAP

-

^
4t. ngay 11 thang 8 nam 2014
SoopOo^T^^Gl/QI DUYET

TRU-ONG TH! N G Q C H|£N

Tdng Gi^m d6c

KS todn truang

cac thuySt minh dinh l<6m mOt

ph$n i
11


C O N G TY C6 PHAN DU'Q'C LAM D6NG - LADOPHAR

Dia chi: S6 18 Ng6 Quyen, Phuang 6, Th^nh pho Dd Lat, Tinh LSm Dong

THUYET MINH BAO CAO TAI CHiNH
Cho sau thang c5au nSm tai chinh Of ngay 01 thang 01 nSm 2014 den ngay 30 thang 6 nSm 2014
cac thuyet minh nay /a b0 phSn hap th^nh va cin dwgc doc ddng thd'i v&i b^o c^o tcii chinh kdm theo
1.

OAC DltM HOAT DQNG CUA DOANH NGHIEP

1.1.

Hinh thipc s a hipu v6n
COng ty Co phan Du'Q'c Lam Dong - Ladophar {du-d-i day gQi tat la "C6ng ty") du'Q'c cap Giiy
chii'ng nh^n dSng l2000 do S o Ke hogch va Dau tu' Tinh Lam Dong c^p va cac Giay chu'ng nh^n thay doi sau d6 vdi
lan thay doi thi> 15 la vao ngay 10 thang 6 nam 2014.
Trg sa chinh dSng ky hoat dOng kinh doanh cua C6ng ty du'Q'c dat tgi So 18 Ng6 Quyen, Phu'6'ng
6, Thanh pho Da Lgt, Tinh LSm Dong.
Von dieu 10 theo Giay chii'ng nhan dSng ky kinh doanh la 33.999.590.000 dong.
c a c don vj trg-c thuOc tinh den 30 thang 6 nSm 2014 g6m:
•

Chi nhanh Bao LOc tai IA Pham Ngpc Thgch, Phu'6'ng 1, Thanh pho Bao LOc, Tinh Lam
Dong.

•

Chi nhanh Ho Chi Minh tgi 184/2 L6 Van Sy, Phu'6'ng 10, Quan Phu Nhu$n, Thanh pho H6
Chi Minh.

•

Chi nhanh Ha NOi tgi 356 Giai Ph6ng, Phu'6'ng Phu'ang LiOt, Quan Thanh XuSn, Thanh pho
Ha NOi.

•

Chi nhanh Cat Tien tgi 127 Thj tran Dong Nai, HuyOn Cat TiSn, Tinh LSm Dong.

•

Chi nhanh Di Linh tai 705 Hung Vu-ang, Thj tr^n Di Linh, HuyOn Di Linh, Tinh Lam Dong.

•

Chi nhanh DLKC Trpng tai 02 V6 Thj Sau - Khu pho 5, Thj tran Lifin NghTa, HuyOn Dijc Trpng,
Tinh Lam Dong.

Tong so nhan vi6n cua Ceng ty tai ngay 30 thang 6 nam 2014 la 305 (31/12/2013: 276).
1.2.

Nganh nghl kinh doanh va hoat dpng chinh
Theo Giay chCcng nhSn dSng ky kinh doanh, nganh nghe kinh doanh chinh cua C6ng ty la:
•
San xuat thuoc tan du'Q'c, d6ng du'pc.
•
Ban budn do dung khac cho gia dinh (mua, ban thuoc, du'O'c liOu, my pham, v$t tu', thiet bj y
te)
^
•
Mua, ban thuoc, dugc liOu, my phSm, vat tu', thiet bj y te.
• Xuat nhap khau thuoc, du'pc ii^u, nguy^n phg liOu san xuat thuoc, vat tu' thiit bj y te.
•
San xuat, kinh doanh thg'c pham chu'c nang.
•
San xu^t, kinh doanh ru-p-u, nude uong c6 c6n, nu'6'c uong c6 gas va khong c6 gas.
•
•
•

•

Djch vg lu-u tru ngSn ngay.
Kinh doanh h6a chat (phgc vg x6t nghi$m, thi nghi$m sinh h6a, h6a hpc, huyet hpc), sinh
pham, vaccine.
Nu6i tr6ng du-gc liOu.
Ban bu6n thi/c pham.
Kinh doanh bat dOng san, quyen su* dgng dit thuOc chu s a hu-u, chu si> dgng hoac di thu§.

2.

NAM TAI CHINH, DON V! Tl^N T$ SD" DgNG TRONG

2.1.

Nam tai chinh

TOAN

Nam tai chinh cua C6ng ty tij 01/01 den 31/12.
2.2.

Dan vj ti§n t^ SIP dung trong k§ toan
Dan vj tiln t$ SCP dgng trong ghi ch6p ke toan la Dong Vi$t Nam.

2.3.

Co* so* IIP bao cao tai chinh
Sao cao tai chinh k6m theo du'gc trinh bay ban^ Dong ViOt Nam, theo nguy^n t i c gia goc va phu
hgp v6'i cac Chuan mi/c Ke toan ViOt Nam, Che dO Ke toan ViOt Nam va cac quy dinh hi$n hanh

khac ve ke toan tai Vipt Nam.
12



C O N G TY C6 PHAN DifQC LAM D 6 N G - LADOPHAR

Dja chi: So 18 Ng6 Quyen, Phu-i-ng 6, Th^nh pho Da Lat, Tinh LSm D6ng
4.5.

Tai san c6 dinh hiru hinh
•
NguySn tSc ghi nh^n nguy§n gia tai san co djnh hCfu hinh
Tai san CO dinh hOu hinh du-gc xac dinh gia trj ban dau theo nguyen gia. Nguyfin gia tai san co
dinh hOu hinh bao gom gia mua va toan bO cac chi phi ii§n quan khac Ii6n quan true tiep din viec
du-a tai san vao trang thai s§n sang si> dgng.
Nguyfen gia tai san co dinh hu-u hinh do cac nha thau xay du'ng bao gom gia trj cong trinh hoan
thanh ban giao, cac chi phi ii6n quan tryc tiep khac va thue tru'6'c bg (n§u c6).
•
Phu'ang phap khau hao
Nguy6n gia tai san co djnh hu-u hinh du-gc kh^u hao theo phu-ang phap du-dng thing trong su6t
thd'i gian hCru dgng dy tinh cua tai san.
Thd'i gian khau hao u'6'c tinh cho mOt so nhdm tai san nhu* sau:

4.6.

+

Nha xu'ang, v^t kien true

05 - 30 nam

+

May m6c thiet bj

02 - 08 nam

+

Phu'ang ti§n van tai

0 6 - 1 0 nam

+

Thiet bj, dgng eg quan iy

03 - 05 nam

Tai san c6 djnh vd hinh
Tai san co djnh v6 hinh du-gc xac djnh gia trj ban dau theo nguyen gia. Npuyfen giaja toan bO cac
chi phi ma doanh nghi^p bo ra de c6 du'pc tai san co djnh v6 hinh tinh den thd'i diem du-a tai san
d6 vao trgng thai sCr dgng theo dg' tinh, eg the nhu sau:
Quyen st> dyng dat
Quyen si> dgng dat du'gc trinh bay theo nguy§n gia tru' gia trj hao m6n luy ke la gia trj quyen su
dung dl^n tieh dat tai:
Bao Lam thija so 220
Lam Ha thLFa so 368 va 370
Quyen SCP dgng dat c6 thd'i hgn trich kh^u hao theo du'6'ng thing tu' 37 nSm den 42 nam.

Phan mem ke toin
Phan mem ke toan khfing phai la cau phan khdng the thieu cua phin cipng thi du-gc ghi nhan
nhu' tai san co djnh v6 hinh va du'gc khiu hao theo thd'i gian SIT dgng hCru ich.

4.7.

Chi phi xay dyng do* dang
cac tai san dang trong qua trinh xay du'ng phgc vg muc dich san xuat, cho thue, quan trj ho0c
cho bat ky mgc dich nao khac du'gc ghi nh^n theo gia goc. Chi phi nay bao gom chi phi djch vg
va chi phi lai vay c6 Ii6n quan du'gc hgch toan phu hgp vd-i chinh sach ke toan cua C6ng ty. Vi$c
tinh khau hao cua cac tai san nay du'gc ap dung giong nhu" v6'i cac tai san khac, bit dau tu" khi
tai san g vao trgng thai s i n sang sCf dgng.

4.8.

Bit dpng san dSu tu*
•
Nguy6n tic ghi nhan bat dOng san dau ty
Bat dOng san dau tu- du'gc ghi nh$n theo nguyen gia. Nguyen gia bit dOng san dau tu' la toan bd
cac chi phi blng tien hoSc tygng dygng tien ma doanh nghi$p phai bo ra hoac gia trj hgp ly cua
cac khoan du'a ra de trao doi nhim c6 du'gc bat dOng san dau ty tinh den thd'i diem mua hoac
xay dyng hinh thanh bat dOng san dau tu* do. Nguyen gia cua bat dOng san dau ty bao g6m ca
cac chi phi giao dich lifin quan tryc tiep ban dau.
•
Phu'ang phap khiu hao bat dOng san diu tu'
Bat dOng san dau tu' du'ac khau hao theo phu'ang phap du'd'ng thing.
Thd'i ^ian khau hao u'6'c tinh cho mOt so nhdm bat dOng san dygc tinh, trich khau hao nhy tai
san CO djnh cua Cdng ty.

14

C O N G TY c6 PHAN D u ' g c LAM D6NG - LADOPHAR

Dia chi: So 18 Ng6 Quyen, Phu-d-ng 6, Th^nh pho Da Lgt, Tinh LSm Dong
4.9.

Ngudn v6n chu s a hiru
•

Von dau tu" cua chu so* hOu du'Q'c ghi nhan theo so von thu'c g6p cua chu so- hCru.
Ghi nh^n va trinh bay co phieu ngan quy

Co phieu ngan quy du'gc ghi nhan theo gia mua va du-gc trinh bay nhu' mpt khoan giam von chu
so hu'u tr^n bang can d6i ke toan.
•
Ghi nhan co tu-c
C6 tCrc du'gc ghi nhan ia m0t khoan phai tra vao ngay c6ng bo co ti>c.
•
Nguydn tac trich l$p cac qu9 dy tru- tCr Igi nhu$n sau thue: theo nghi quyet cua dgi hOi c6
ddng hang nam, chi tilt:

4.10.

+

Quy dau tii phat then: 30%

+

Quy khen thyang, phuc Igi: 14,50%

Nguyen tdc ghi nh^n doanh thu
•
Doanh thu ban hang du'gc xac djnh theo gia trj hgp ly cua cac khoan da thu hoac se thu
dugc. Trong hau het cac tru'd'ng hgp doanh thu dygc gh\n khi chuyen giao cho ngyd'i mua
phin 16'n rui ro va igi ich kinh te gan lien vd-i quyen s a hu'u hang hda.
•
Doanh thu ve cung d p dich vg dygc ghi nh$n khi ket qua cua giao dich dd dygc xac djnh
mdt each dang tin cay. Tryd'ng hgp giao djch ve cung cap djch vu liSn quan den nhieu ky thi
doanh thu dygc ghi nhan trong ky theo ket qua phin c6ng vi^c hoan thanh vao ngay i§p bang
can doi ke toan cua ky dd.

4.11.

Lai tren co phiiu
Lai ca ban tren co phieu dygc tinh bang each chia igi nhuan sau thue cua Cong ty tryd'c khi trich
quy khen thygng, phuc Igi cho tong so binh quan so co phieu pho thdng iyu hanh trong ky,
khdng bao gom so co phieu dygc Cdng ty mua Igi va giu" lam co phieu ngan quy.

4.12.

Thud
•

T h u l thu nh$p doanh nghi^p

Nguyfen tac va phygng phap ghi nhan chi phi thue thu nhap doanh nghi$p (TNDN) hien hanh:
Chi phi thul TNDN hi^n hanh dygc xac dinh tr6n c a sg thu nh$p tinh thul va thue suit thue
TNDN trong ky hi$n hanh la 22%.

•

Thue gia trj gia tang

Thue gia trj gia tang cua cac hang hda wa djch vu do Cdng ty cung cap dygc tinh theo cac mu'c
thue nhy sau:
+

Thuoc tay

5%

+

Thyc pham ehye nang

10%

+

c a c djch vg khac

10%

•
c a c logi thue khac: Ap dgng theo cac luat thue hi$n hanh tgi Viet Nam.
cac bao cao thue eua Cdng ty se chju sg' kiem tra cua co quan thue. Do viec ap dung luat va cac
qui djnh ve thul doi vd'i nhieu ioai giao djch khac nhau cd the dygc giai thich theo nhieu each
khac nhau, dan den so thue dygc trlnh bay tr6n bao cao tai chinh c6 the bi thay doi theo quyet
djnh cuoi cung cua eg quan thul.

4.13.

Cong cu tai chinh
•
Ghi nhan ban dau
ra/ sSn t^i chinh
Tgi ngay ghi nhan ban dau, tai san tai chinh dygc ghi nh^n theo gia goc cOng cac chi phi giao
djch c6 li§n quan tryc tiep den vi0c mua s l m tai san tai chinh d6.
Tai san tai chinh cua Cdng ty bao gom tien mat, tien gCpi ngan han, cac khoan phai thu khach
hang va cac khoan phai thu khac, cac khoan dau ty khac.
Cdng ng tai chinh
Tai ngay ghi nhan ban dau, cdng ng tai chinh dygc ghi nhan theo gia goc try di cac chi phi giao
dich c6 lifen quan tryc tiep den vi$c phat hanh cdng ng tai cliinh dd.

15


CONG TY C6 PHAN DU'Q'C LAM B 6 N G - LADOPHAR
Oia chi: So 18 Ng6 Quyen, Phud-ng 6, Thanh pho Da Lgt, Tinh Lam Dong
C6ng np" tai chinh cua C6ng ty bao gom cac lkhoan np.
• Danh gia iai sau lan ghi nhan ban dau
Hi$n tgi, chu-a c6 quy djnh ve danh gia Igi cdng cy tai chinh sau ghi nh^n ban dlu.
4.14.

Bao cao bp phan
BO phan theo ITnh vi/c kinh doanh la mOt phin cd the xac djnh ri6ng bifit tham gia vao qua trinh
san xuat ho^c cung cap san pham, djch vg va cd rui ro va ip-i ich kinh te khac vd'i cac bd phan
kinh dpanh khac.
BO phOn theo khu vyc dja ly la mOt phan cd the xac djnh riSng biet tham gia vao qua trinh san

xuat hoac cung cap san pham, djch vy trong phgm vi mOt mdi tru'd'ng kinh te eg the va cd rui ro
va Ip'i ich kinh te khac vd'i cac bO phOn kinh dognh trong cac mdi tru'd'ng kinh t l khac.

4.15.

Cac ben lien quan
cac b6n du'p'c cci la iifen quan neu mOt b§n cd kha nang kiem soat hoac cd anh hu'dng dang ke
doi vd'i b6n kia trong viOc ra quyet djnh tai chinh va hoat dOng.

5.

THONG TIN B 6 S U N G CHO CAC KHOAN MyC TRJNH BAY TREN B A N G C A N D6I K £ TOAN

5.1.

Ti§n va cac khoan tu-cng du'cng tiln
VND

Cudi ky
Tien mat

Diu nam

224.923.000

516.834.000

Tien gCpi ngan hang

8.040.576.630

11.259.867.143

Tien dang chuyen
T6ng cpng

430.159.145
8.695.658.775

11.776.701.143

Toan bO gia trj tien gOi ngan hang dygc dung the chap cho cac khoan vay ngan han - Xem th6m
muc 5.8.
5.2.

Cac khoan phai thu ngdn h^n
VND
Cudi ky
Phai thu khach hang

Dlu nam

43.525.029.949

44.276.600.232

Tra trydc cho ngu-d-i ban

75.705.983

19.258.591

c a c khoan phai thu khac

2.583.271.211

3.621.989.705

46.184.007.143

47.917.848.528

Cpng cac khoan phai thu ngin han

Phai thu khach hang la cac khoan phai thu thygng mgi phat sinh trong dilu kiOn kinh doanh binh
thygng cua Cdng ty. Toan bO gia trj khoan phai thu khach hang dygc dung the chap cho cac
khoan vay ngan hgn - Xem th6m muc 5.8.
cac khoan phai thu khac dygc chi tiet nhy sau:
VND

Cudi ky

DSu nam

2.113.151.263

2.922.380.045

Phai thu thue TNCN

317.544.711

642.094.523

Phai thu khac

152.575.237

57.515.137

2.583.271.211

3.621.989.705

Thue GTGT chya k6 khai khau tru-

Cpng

16


CONG TY C 6 PHAN DU'Q'C LAM D O N G - LADOPHAR

Dja chi: So 18 Ng6 Quyen, Phu-ang 6, Thanh pho Da Lgt, Tinh LSm D6ng
5.3.

Hang t5n kho

Cudi ky

VND
DSu nam

Hang mua dang di dud-ng

1.082.584.767

2.534.529.085

Nguyen li^u, v^t li$u

9.664.337.598

9.935.945.512

284.968.415

214.684.211

Chi phi san xuat, kinh doanh da dang va thanh phim

13.193.993.150

10.060.716.827

Hang hda

43.648.994.216

58.146.932.386

8.530.000

8.530.000

67.883.408.146

80.901.338.021

Cdng cu, dung eg

Hang gi>i ban
Cpng gia gdc hang tdn kho

(Phin tiSp theo & trang 18)

17


CONG TY CO PHAN DLfOC LAM DONG - LADOPHAR
Dja chi: So 18 Ng6 Quyen, Phu-ong 6, Thanh ph6 Da Lgt, Tinh Lam Dong
5A

Tang, giam tai san c6 djnh hu'u hinh
VND
Khoan myc

Nha ci>a vat kien
true

May mdc thilt bj

Phu'ang ti^n van
tai truyen dan

Thi§t bi, dung cy
quan ly

Tong cdng

17.119.804.831

27.503.071.847

3.861.041.847

375.589.774

48,859.508.299

-

2.426.612.000

295.038.364

-

2,721.650.364

17.119.804.831

29.929.683.847

4.156.080.211

375.589.774

51.581.158.663

So du" dau nam

8.579.966.854

15.335.933.735

2.597.727.454

243.172.302

26.756.800.345

Khlu hao trong

508.027.163

1.694.303.949

104,428.694

31.957.908

2.338.717.714

9.087.994.017

17.030.237.684

2.702.156.148

275.130.210

29.095.518.059

8,539.837.977

12.167.138.112

1.263.314.393

132.417.472

22.102.707,954

8.031.810.814

12.899.446.163

1.453.924.063

100.459.564

22.485.640.604

Nguyen gia
S6 du- dlu nSm
Mua trong l86 du* cudi lGia trj hao mon luy k§

86 du> cudi ky
Gia trj con lai
Tgi ngay dau nam
T^i ngay cudi ky

Gia trj cdn Igi cua TSCD hOu hinh da dung de the chap cho cac khoan na phai tra la 15.638.571.445 VND - Xem tham muc 5.8.
NguySn gia cua TSCD hi^u hinh da khau hao het nhung v l n con s y dung la 10.168.984.365 VND.

18


CONG TY C6 PHAN OifQC LAM 0 6 N G - LADOPHAR

Dja chi: So 18 Ng6 Quyen, Phu-ong 6, Thanh ph6 Da Lgt. Tinh Lam Dong
5.5.

lang, giam tai san cd djnh vd hinh

Khoan mgc

Quyen si> dgng
dat

Phan m i m may vi
tinh

VND
Tong cOng

Nguyen gia
So du* dau nam

4.482.598.920

395.630.800

4.878.229.720

5.135.000

-

5.135.000

4.487.733.920

395.630.800

4.883.364.720

S6 du- diu nam

53.291.505

203.705.800

256.997.305

Khiu hao trong ky

33.413.916

42.650.004

76.063.920

Sd du* cudi ky

86.705.421

246.355.804

333.061.225

4.429.307.415

191.925.000

4.621.232.415

4.401.028.499

149.274.996

4.550.303.495

Mua trong ky
Sd du* cudi ky
Gia trj hao mon luy k l

Gia trj cdn lai
Tgi ngay dau nSm
Tai ngay cudi ky

Gia tri cdn lai cua TSCD vd hlnh da dung de the chip cho cac khoan np" phai tra la 171.782.640
VND - Xem thfem mgc 5.8.
Nguyen gia cua TSCD vd hlnh da khau hao het nhu-ng v l n cdn su* dgng la 139.730.800 VND.
Chi phi xay dyng c a ban da dang

Cdng trlnh Xudng tra - kho
Cdng trinh Xu-dng chiet xuit cao
T6ng cpng

Cudi ky

VND
DIU nam

26.012.066.728

13.588.899.246

3.476.829.546

1.628.172.728

29.488.896.274

15.217.071.974

(Phin tiip theo 6 trang 20}

19


C O N G TY C6 PHAN DU'Q'C LAM D O N G - LADOPHAR

fiia chi: So 18 Ng6 Quyen, Phu-b-ng 6, ThSnh pho Da Lat, Tinh LSm Dong
5.7.

Bit dpng san dlu tu'
VND
Quyen SLf dyng

Khoan myc

dIt
Nguyen gi«i
S6 du d l u nam

2.703.478.177

So du' cuoi Icy

2.703.478.177

Gia trj hao mon luy kd
Sodu'dau nam

645.564.271

KhIu hao trong ky

44.760.762

86 du* cu6i ky

690.325.033

Gia trj con lai
Tgi ngay dau nam

2.057.913.906

T^i ngay cu6i ky

5.8.

5.9.

2.013.153.144

Nguydn gia cua bat dOng san dlu tu- da khau hao het nhyng v l n cdn si> dyng la 153.763.777 VND.
Vay va np* ngin han
La cac khoan vay ngan hang du'Q'c the chip blng tien gi>i ngan hang, khoan phai thu va tai san
CO djnh hOu hlnh va vd hinh cua Cdng ty, chju lai suit tu' 8% den 9%/thang doi vd'i VND - Xem
thfem myc 5.1, 5.2, 5.4 va 5.5.
Phai tra ngu'd'i ban va ngu>ai mua tra tiln tru'ac
VND

Cu6i ky
Phai tra ngu'd'i ban

76.995.577.456

84.632.707.274

419.912.349

335.730.030

77.415.489.805

84.968.437.304

Ngu'd'i mua tra tien iru&c
T6ng cpng

D I U nam

Phai tra ngu'oi ban la cac khoan phai tra thu-ang mgi phat sinh trong dieu k\$n kinh doanh binh
thu-d-ng cua Cdng ty.
5.10.

Thul va cac khoan phai npp Nha nu'd'c
VND

Cudi ky
Thue gia trj gia tang
Thue thu nhap doanh nghiOp
Thue thu nhap ca nhan
T6ng cOng
5.11.

Dlu nam

496.806.443

326.337.352

1.548.512.737

1.408.777.242

316.503.752

223.220.401

2.361.822.932

1.958.334.995

Phai tra ngu'd'i lac dpng
La khoan khac theo lu-ang cdn phai tra cho ngu'd'i lao dOng.

20


CONG TY C 6 PHAN Du'gc LAM D 6 N G - LADOPHAR

Dia cini: So 18 Ng6 Quy§n, Phu-b-ng 6, Thanh pho Da Lgt, Tinh Lam Dong
5.12.

cac khoan phai tra, phai ngp ngln han khac

Cudi ky

VND
Dau nam

Kinh phi c6ng doan

340.172.655

331.364.218

Co ti>c phai tra

105.913.375

1.464.132.084

cac khoan phai tra, phai nOp khac

426.806.225

376.651.678

872.892.255

2.172.147.980

Cu6i ky

D I U nam

Quy khen thu-ong

1.043.329.093

1.684.529.093

Qu9 phuc loi

2.680.941.863

2.266.351.924

2.086.130

2.086.130

3.726.357.086

3.952.967.147

T6ng cpng
5.13.

Quy khen thu'ang, phuc Ip'i
VND

Quy ban dieu hanh
T6ng cpng
5.14.

Quy phat tri4n khoa hpc cdng ngh$
VND
Qu9 phat then khoa hpc va cdng ngh0
Quy phat trien khoa hpc va cdng nghO da hlnh thanh
TSCD
T6ng cpng

Cuoi k^

Dau nam

298.195.400

2.574.807.400

3.626.127.270

1.635.301.542

3.924.322.670

4.210.108.942

(Phin tiSp theo & trang 22)

21


C O N G TY C 6 PHAN D U O C LAM 0 6 N G - LADOPHAR

Dja chT: So 18 Ngo Quyen, Phu'^yng 6, Thanh pho Da Lat, Tinh Lam Dong
5.15.

V6n chu s a hiru

5.15.1. Bi&n dong cua V6n chu s a hu>u
VND

Von dlu ty cua
chu SO" hOu

Co phieu quy

Quy dau ty phat

trien

Quy dy phdng tai
chinh

Lp-i nhuan chya
phan phoi

Cdng

33.999.590.000

(320.000)

16.369.396.305

3.400.000.000

19.683.408.232

73.452.074.537

Lgi nhuan trong nam tryd'c

-

18.007.386.564

18.007.386.564

-

-

-

Chia CO tLPC

(9.859.788.300)

-

6.871.108.698

-

(9.859.788.300)

Trich lap quy

-

(9.823.619.932)

(2.952.511.234)

33.999.590.000

(320.000)

23.240.505.003

3.400.000.000

18.007.386.564

78.647.161.567.

Lgi nhuSn trong ky

-

-

-

-

9.624.183.448

9.624.183.448

Chia CO tu-c

-

-

-

-

(9.994.099.544)

(9.994.099.544)

Trich l$p quy

-

-

5.402.215.969

-

(8.013.287.020)

(2.611.071.051)

33.999.590.000

(320.000)

28.642.720.972

3.400.000.000

9.624.183.448

75.666.174.420

Sd du> dlu nam tru'ac

S6 du* dlu nam nay

Sd du* cudi ky

(Phin tiSp theo d trang 23)

22


CONG TY C 6 PHAN D U g C LAM D 6 N G - LADOPHAR

Dia chi: So 18 Ng6 Quyen, Phu-b-ng 6, ThSnh pho DA Lat. Tinh LSm D6ng
5.15.2. Chi tiet von ddu tip chu s a UO>u

Cudi ky

VND
Diu nam

Von g6p cua Nha nu-d-c

10.837 ,490.000

10.837.490.000

Von gop cua c^c doi tu'O'ng kh^c

23.162 ,100.000

23.162.100.000

33.999.590.000

33.999.590.000

Ky nay

Ky tru'd'c

So lu'O'ng c6 phin pho thdng d§ng ky phat hanh

399.959

3.399.959

So lu'O'ng C O phin pho thdng da ban ra

399.959

3.399.959

32

32

399,927

3.399.927

Ky nay

VND
Ky tru'd'c

9.624.183.448

8.861.611.068

3.399,927

3.399.927

2.831

2.606

T6ng cpng
5.15.3. C6phan

So lu'O'ng co phan pho thdng du'Q'c mua lai
So lu'O'ng co phan pho thdng dang Iyu hanh
M0nh gia co phan dang jyu hanh: 10.000 VND/ co phan.
5.15.4. Lai c a ban tren cd phin

Lai sau thue cua co ddng cua Cdng ty
So C O phan luu hanh binh quan trong ky

Lai c a ban tren c6 phin (EPS)
5.15.5. Phan phdi Ip'i nhuan

VND
Ky nay

Ky tru'd'c

18.007.386.564

19.683.408.232

9.624.183.448

8.861.611.068

Trich lap Quy d i u tu- phat trien

{5.402.215,969)

(6.871.108.698)

Trich l§p Quy khen thyo'ng, phuc IQ"!

(2.611,071.051)

(2.952.511.234)

Chia C O tCfc

(9.994.099.544)

(9.859.788.300)

9.624.183.448

8.861.611.068

Lo'i nhu^n chu'a phan phoi dau nam
LQ'I nhu^n sau thue trong ky

Lp^i nhuan chu'a phan phdi cu6i ky
6.

THONG TIN B O S U N G C H O C A C KHOAN MgC TRJNH BAY T R E N B A O C A O K^T QUA KINH
DOANH

6.1.

Doanh thu ban hang va cung cSp djch vu

Ky nay
Doanh thu ban hang thuang nghi^p
Doanh thu ban hang thanh pham
Doanh thu cung c i p djch vy
Doanh thu thuin

VND
Ky tru'd'c

175.796.741.651

177.554.473.814

55.499.970.868

47.405.420.154

257.999.999

266.681.826

231.554.712.518

225.226.575.794

23


CONG TY C6 PHAN DU'Q'C LAM D6NG - LADOPHAR

Dja chi: S6 18 Ngo Quyen, Phu'ang 6, Thanh pho Oa Lat, Tinh Lam D6ng
6.2.

Gia v6n hang ban

Gia von cua hang thuang nghipp c?a ban
Gia von cua hang thanh pham (?a ban
Gia von cua djch vu da cung cap
Tong cpng

Ky nay

VND
Ky tru'd'c

161.845.456.692

158.377.545.286

38.814.678.709

37.058.680,999

44.760.762

22.498.188

200.704.896.163

195.458.724.473

Chi phi ban hang
VND
Ky nay

Ky tru'd'c

7.531.512.603

6.498.515.000

Chi phf vat lieu, bao bi dung cu

253.998.289

251.676.126

Chi phi khau hao tai san co djnh

352.340.017

276.532.949

Chi phi djch vu mua ngoai

1.677.934.968

2.029,418.916

Chi phi bang tiln khac

2.031.800.677

2.193.626.747

11.847.586.554

11.249.769.738

Ky nay

VND
Ky tru'd'c

4.903.729.242

3.869,107.817

99.492.485

152.440.347

Chi phf khau hao tai san co djnh

190.218.414

218.554.531

Chi phi djch vu mua ngoai

439.134.957

652,824.996

1.692.675.109

2.170.186.459

7.325.250.207

7.063.114.150

Chi phi nhan vifen

T6ng cpng
Chi phi quan ly doanh nghi^p

Chi phi nhan vi6n quan ly
Chi phi vat li^u, d6 dung van phdng

Chi phi bang tiln khac
Tong cpng
Chi phi thul thu nhap doanh nghif p hi^n hanh

VND
Ky nay

Ky tru'd'c

12.422.349.316

12,106.194.803

Cdng cac khoan dilu chinh tSng

283.839.420

586.797.092

Try cac khoan dilu chinh giam

(4.000.000)

-

12.702.188.736

12.692.991,895

22%

25%

2.794.481.522

3.173.247.974

3.684.346

71.335.761

2.798.165.868

3.244.583.735

Lgi nhuan k l toan tru'd'c thul trong ky

Thu nhap tinh thul tCf hoat ddng kinh doanh chinh
Thue suat thul TNDN hi§n hanh

Chi phi thul TNDN tCK hoat ddng kinh doanh chinh
Dilu chinh chi phi thue TNDN cua cac nam tru'd'c
Chi phi thul TNDN phai nop trong ky

cac khoan dieu chinh tang, giam thu nhap chju thul chu y l u la cac khoan muc theo qui djnh cua
Lu^t thul TNDN khdng du'Q'c xem la chi phi dygc trLr khi tinh thul.

24


C O N G TY C6 PHAN DU'Q'C LAM D6NG - LADOPHAR

Dja chi: So 18 Ng6 Quyen, Phu-d-ng 6, Th^nh pho BA Lgt, Tinh LSm Dong
6.6.

Chi phi san xult kinh doanh theo ylu t6

Ky n
VND
Ky tru'ac

194.895.650.710

178.908.558.452

22.798.369.935

19.211.325.089

Chi phf khiu hao tai san co djnh

2.173.756.124

2.456.985.334

Chi phi djch vy mua ngoai

2.117.069.925

2.682.243.912

Chi phi khac bang tien

7.355.830.241

6.551.878.650

229.340.676.935

209.810.991.437

Chi phi nguyfen ii$u, vat li$u
Chi phi nhan c6ng

T6ng cpng
7.

BAO CAO BQ PHAN
Nhim phgc vg mgc dich quan ly, Cdng ty cd quy md hogt dOng tr6n cac dja ban thuOc Tinh Lam

Dong va cac tinh lan c^n va 2 chi nhanh a TP. H6 Chi Minh, Ha NOi. Vi v^y, Cdng ty phan chia
hogt dOng cua minh thanh cac bO phOn chinh theo khu vg-c dja ly nhu- sau:
• van phdng Da Lat
• c a c dja ban thuoc Tinh Lam Dong
• Chi nhanh TP. Ho Chi Minh
• Chi nhanh Ha NOi
(Phin tiep theo 6 trang 26)

25