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Transcript of EY - images1.cafef.vnimages1.cafef.vn/Images/Uploaded/DuLieuDownload/2016/DMC_16Q2_BCTC...bd nhiOm...
C6ng ty C6 phAn XuAt Nhap khAu Y t6 Domesco
86o c5o tii chinh ri€ng giira ni€n clQ
Ngiy 30 th6ng 6 nim 2016
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C6ng ty C6 phAn XuAt trlh?p khAu Y t{ Domesco
MVC LUC
COng ty C6 phAn XuAt Nhap khAu Y tO Domesco
rHOuc TIN cHUNG
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COng ty C6 phdn XuAt nnEp XnAu y tC Domesco ("COng ty") la cOng ty c6 phAn ituEc thdnh lip theoLuit Doanh nghi€p crla Vi€t Nam theo GiAy Ch0ng nhfn Ddng kf Kinh doanh ('GCNDKKD') s61400460395 do S0 K6 hoach vd DAu tu Tinh DOng Th6p cAp ngdy 30 thdng 12 ndm 2003, vd c6cGCNDKKD di€u chinh.
C6 phi6u c0a C6ng ty ctuqc ni6m y6t tai Sd Giao dich Chrlng khoSn Thdnh pn6 Hd Cht Minh vdi m6ch0ng kho6n la DMC theo GiSy phep ni6m y6t s6 94/UBCK-GPNY do Uy ban Chong kho6n Nhinudc cdp ngdy 4 th6ng 12 nim 2006.
Hoat itQn g kV hien tai u6t, kinh doanh, nhQp khAu thu6c, nguy6nliQu, phqr m thu6c, vQt dqng cr; y t6, h6a cfr6t xet nghiQm; nudcu6ng tinh khodng thi€n tir dugc li6u; nguy€n liQu, thr,rc phAm ch0cndng, thqrc phAm dinh du0ng; thu mua, trdng vi chi6t xu6t duEc liQu l?rm thu6c.
COng ty c6 trr,r s0 chinh ddng k! tai 56 66, Qu6c lO 30, Phudng My Phri, Thinh ph6 Cao Ldnh, TinhDOng Thdp, ViQt Nam. Ngodi ra, C6ng ty cdn c6 mudi hai (12) chi nhdnh toa tac tai cdc tinh/thdnhph6 kh6c taiVi€t Nam.
HQr DONG OUAN rR!
C6c thdnh vi6n c0a HOi d6ng Qudn tri trong k!'vd vio ngdy lQp b6o c6o ndy nhu sau:
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Ong NguySn ChiThdrnh Ch0 tlchOng Sean Philip Shrimpton Thinh viOnOng Aemer Mahmud Malik Thinh vi6nOng Alejandro Esteban WeinsteinManieu Ph6 Ch0 tlchOng Andrew Hamish Lane Thdrnh vi6nOng Hu!'nh Trung Ch6nh Thdnh vi6nBd Luong Thi Huong Giang Thdnh vi6nOng NguySn Vin H6a Thdnh vi6n
bd nhiOm ngdy 7 th6ng 4 nim 2016b6 nhi€m ngdy 7 th6ng 4 nim 2016tir nhi€m ngdy 7 th6ng 4 nim 2016tu nhiem ngdy 7 th6ng 4 ndm 2016
BAN KEM SOAT
C5c thirnh vi€n crla Ban ki6m sodt trong k!'vd vdo ngdy lQp b5o c5o ndy nhu sau:
Ong Nguy6n Phi ThOcBd Hu!'nh ThiT6 QuY€nOng Phan ThC ThanhBd TrAn ThdiThanhBd Servane Marie Amelie Gorgiard
Tru0ng banThdnh vi6nThinh vi6nThAnh vi6nThdnh vi6n
GiSm d6c trong k!'vd vdo ngdy lQp b6o c6o niy nhu sau:
T6ng GiSm d6cPh6 T6ng Gi6m d6c
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BAN TONG GAM DOC
C6c thAnh vi€n cOa Ban T6ng
Bd Luong_Thi Huong GiangOng Nguy6n Vin H6a
NGUOTDAT DIEN THEO PHAP LUAr
Nguoi dai diOn theo phdp luOt c0a COng ty hong k!'vd vdo ngdy lqp bdo cdo niy lit Bit Luong ThiHuong Giang.
KIEM TOAN UEN
G6ng ty Trdch nhiQm HOu han Ernst & Young ViOt Nam ld c0ng ty ki6m to6n c0a COng ty.
Cong ty C6 phAn XuAt Nhap khAu Y tO Domesco
BAo cAo cOn enN rOruc clnu o6c
Ban T6ng Gi6m d6c COng ty C6 phAn Xuat runap ffrAu Y te Domesco ("COng ty") hAn hanh trinh biryb5o c6o ndy vd b5o c6o tiri chinh ri6ng giira niOn d6 cOa COng ty cho k!' k6 to6n s6u thdng t<6t tnui:ngdy 30 th6ng 6 nim 2016.
TRACH NHIEM CUA BAN TONG GNM DOc DOIVoI BAo cAo TAI cHiNH RIENG GIOA NIEND9
i6m tt6c chiu tr5ch nhi6m ddm tdi chinh ri6ng gi0a ni6n tlO cho tung k!' kOnh trung thUc vd hqp lV tinh hi ri6ng gi0a ni6n itQ, k6t qud hoat itOng kinhgi0a ni6n il6 vd tinh hinh luu n ti6n te ri6ng gi0-a ni6n clO c0a C6ng ty trong ky.
Trong qu6 trinh lQp b6o c6o tdi chfnh ri6ng giira ni6n ttQ ndy, Ban T6ng Gi6m tt6c cAn phdi:
> lUa chon c6c chinh s6ch kO toan thich hop vir 6p dung c6c chinh s6ch ndy mOt c6ch nhAt qudn;
D thUc hi6n cdc d6nh gid vd udc tinh m6t c6ch hEp lf vd thAn trong;
> n6u 16 cic chuAn mqc kO todn 6p dr,rng c6 duoc tuAn thO hay kh6ng va t6t ca nh0ng sai lOchtrgng y6u so vdi nh0ng chuAn muc ndy d5 duEc trinh bdy vd gidi thrch trong b6o c6otdi chinhriOng giira ni6n clQ; v?r
> lap b6o e.6o tdi chinh ri6ng gi0a ni€n dO tr6n co sd nguy€n tdc hoat ilOng li€n tuc tru truong hEpkhOng th6 cho rdng C6ng ty s6 ti6p tr;c hoat cl6ng.
Ban T6ng Gidm tt6c chiu trich nhiOm ddm bdo vi6c c6c s6 s6ch ke toan thich hEp dugc luu gi0 dAphdn 6nh tlnh hinh tdi chin a ni6n d0 crja COng ty, vdi mr?c ttO chinh x6c hEp lli, tai b6t ki'thoi di6m ndo vd ddm bdo 6 s6ch k€ toan tuAn thrl voi ch6 dO ke to6n dd ctuqc ap dqng.Ban T6ng Gi6m d6c c0ng nhigm vO viQc qudn l! cdc tdi sdn crla COng ty vd do d6 phdithUc hiQn c6c biOn ph6p thich hgp dO ngin chdn vd ph6t hi6n cdc hdnh vi gian lQn vd nh0ng viphqm kh6c.
Ban T6ng Gi6m tt6c cam kOt ttd tudn thO nh0ng y€u cdu n€u tr6n trong viQc lQp b6o c6o tdi chinhri6ng gi0a ni€n clQ kdm theo.
cONG BO cOA BAN TONG G6M DOC
Theo f ki6n crla Ban T6ng Gi6m d6c, b6o c6o tdi chinh ri6ng giffa ni€n ctQ kdm theo dd phdn 6nhtrung thqrc vd hqp lf tinh hinh tdi chinh riOng gi0a ni€n d0 cOa COng ty vdo ngdy 30 th6ng 6 ndm2016, k6t qud hoat dOng kinh doanh.riOng gi0a ni6n ttQ vd tinh hinh luu chuy6n ti6n tQ.ri6ng gi0ani6n ilO cho k!' kO to6n s6u th6ng k6t thric cUng ngdy ph0 hqp vdi c6c Chudn muc kO todn VietNam, Ch6 Ctg k6 toan doanh nghiep Viet Nam vd cdc quy dinh phap l1i c6 li6n quan tl6n viec l?p vdtrinh biry b6o c6o tdi chinh ri6ng gi0a ni6n tlQ.
COng ty ldp b5o c6o tdi chinh ri6ng gi0a niOn dO ndy nhim d6p fng c6c y€u cAu v6 cOng O6 tfrOngtin, cq th6 la theo quy dinh tai Thong tr.r s6 155/2015/TT-BTC do B0 Tdri chinh ban hdnh ngiy 6th6ng 10 nim 2015 - Hudng d5n cOng n6 tnOng tin tr6n thi trurrng chung kho6n. C0ng theo quyctinh tai cdc vin bdn ndry, COng ty c0ng dang trong quA trinh l6p b6o cdo tdi chinh hgp nhdt giOani6n itO c0a C6ng ty vdr cOng ty con ("Nh6m COng ty") cho k!' kd toan s6u th6ng kCt th0c ngdry 30thdng 6 nim 2016.
Nguoi srl dung b6o c5o tdi chinh ri6ng gi0a ni6n tlQ n6n dgc b6o c5o tdi chinh riOng gi0a ni€n d0ndv cino v0i b6o cdo tdi chinh hoo nhAt oifra niOn tl6 cria Nh6m C6no tv n6i tr6n d6 c6 ilucvc cdcndy cirng vdi b6o cdo tdi chinh hgp nnAt gifra niOn tlO crja Nh6m C6ng ty n6i tr6n d6 c6 iluEc cdc
d0 ve tinh hinh tdri chinh hEp nh6t gi0a ni6n d0, k6t qu hoqt itQng kinh doanh hqpctO vdr tinh hlnh luu chuy6n ti6n t9 hEp nh6t gi0a ni6n d0 cOa Nh6m COng ty.
Luong Thi Hucrng Giang ry-T6ng Gi6m ct6c
Ngdy 12 th6ng 8 nim 2016
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St' tnam chi6u: 61 1 971 54/1 8590933/LR
Ernst & Young Vietnam Limited28th Floor, Bitexco Financial Tower2 Hai Trieu Street, District 1
Ho Chi Minh City, S.R. of Vietnam
Tel: +84 A 3424 5252Fax: +84 I 3a24 5250ey.com
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Kinh g0i: auf CO ct6ng cria G6ng ty CO phin Xudt Htrqp khiu Y t6 Domesco
Ch0ng tO.i cl6 so6t x6t b5o c5o tdi chinh ri6ng gi0a ni6n dO kem theo crla COng ty C6 phAn XuAt runapkhAu Y t6 Domesco ("COng ty"), duqc lfp ngdy 12thAng 8 nim 2016 vdr duqc trinh bdy tu trang 5 dOntrang 28, bao g6m bdng cAn d6i ke todn ri6ng gi0a ni6n clO vdo ngdry 30 th5ng 6 ndm 2016, b6o c6ok6t qud hoqt clQng kinh.doanh ri6ng gi0a nien ilO vd bdo c6o luu chuy6n ti6n te rieng gi0a nien tlO chok!' k6 to6n sdu th6ng k6t th0c cUng ngdy, vd c6c thuy6t minh bdo c6o tdi chinh ri6ng gi0a ni6n tlO kdmtheo.
Trdch nhiQm cia Ban T6ng Gi6m d6c
Ban T6ng Gi6m d6c COng ty chiu trdch nhigm l?p vir trinh bdy trung thqrc vd hcrp lf bdo c6o tiri chinhri6ng gi0a ni€n ilO theo c6c ChuAn muc kO to6n ViOt Nam, Ch6 ttO k6 to5n doanh nghiOp ViOt Nam v?r
c6c quy ilinh ph6p.lf cg li6n quan d6n vi6c lQp va trinh bay b6o c6o tdichinh ri6ng gi0a ni6n dQ vdchiu tr6ch nhiQm vO ki6m so6t nOi b9 md Ban T6ng GiSm d6c x6c dinh la cAn thi6t e6 Odm bdo viQc l?pvdr trinh bay b6o c5o tdi chinh riOng gi0a niOn clO khOng co sai s6t trgng y6u do gian ldn hodc nhdmlAn.
Trdch nhiQm cia K6m to6n vi6n
Tr5ch nhi6m crla ch0ng tOi ld ttua ra k6t luan ve bao c6o tiri chinh riOng giua ni6n itO dua tr6n k6t qudso5t x6t cia ch0ng tdi. Ch0ng tOi dd thUc hiQn c6ng viOc so6t xet theo Chu6n muc ViOt Nam v6 hqpd6ng dich vu so6t xet s6 2410 - Sodt xet thOng tin tdi chinh gi0a niOn dO do ki6m todn vi6n tlQc lqp c0adcvn vithuc hiOn.
Cdng vi€c so6t x6t thOng tin tdi chinh riOng gi0a ni6n dO bao g6m viOc thrtc hiOn cdc cuQc phdng vAn,chrl y6u ldr ph6ng vdn nh0ng nguoi chiu trSch nhiQm v6 c6c v6n tt6 tdi chinh tC toan, vd thuc hiOn thituc phAn tich vd cdc th0 tuc sodt xet khdc. MOt cuOc so6t xet vO co bain co pham vi hep hon mOt cuOcki6m todn duEc thuc hi€n theo c6c ChuAn muc kiSm to6n Viet Nam vd do vQy khOng cho phep chringtOi dat dugc sr.r ddm bdo rdng chUng tOi sd nh?n bi6t dugc t5t cd cac vAn dO trgng y6u c6 th6 ituocph6t hiQn trong mQt cuOc ki6m to5n. Theo d6, chring t6i khOng dua ra f ki6n kiSm to6n.
BAO CAO SoAT xEr aAo cAo TAI cHiNH RIENG GI[/A NIEN DO
A member firm of Ernst & Young Gtobat Limated
EYBuildinq a betterworkinri world
X6t ruan crta Ki6m to6n vi6n
C9n cO tr6n k€t qud sodt xet cOa ch0ng t6i, chring t6i kh6ng thAy c6 vAn d6 gi khi6n chung t6i cho rdngb6o c6o tdi chinh ri6ng gi0a niOn ilQ kdm theo kh6ng phdn 5nh trung thr,rc va nEp l1i, tr€n cac fniacqnh trgng y6u, tinh hinh tdi chinh ri6ng gi0a ni€n d0 c0a COng ty vio ngay aO tnang 6 ndm 2016 k6tqud hoqt tlQng kinh doanh ri€ng gi0a ni€n tlO vir tinh hinh luu chuy6n tidn te ri6ng gioa ni€n ito cho kVkO to6n s6u th6ng k6t th0c crlrng ngdry phir hqp voi c6c Chu6n muc k€ todn ViOt f.tah, Cn6 dO te toandoanh nghiQp Viet Nam vd c5c quy ctinh phap lf c6li6n quan tt6n viOc l?p vd trinh biy bdo c6o tdi chinhri6ng gi0a ni6n d6.
Vdn d6 cin nhdn mqnh
Chung tOi xin luu f d€n Thuy6t minh s6 2.t ct]a b6o c6o tdi chinh ri€ng gioa ni6n it6. C6ng ty da t?pbdo c6o t?ri chinh hop nh6t gi*a ni6n dO q0a COng ty vd c6ng ty con cho t9' k6 toan s6u thZng k6t tnUcngdry 30 thdng 6 nim 2016 theo c6c ChuAn nuc k !toan Viet Nam, Ch€ CtO ke to6n doanh ngnigp VigtNam vd cdc quy dinh phap lf c6 li€n quan tl6n viQc l?p va trlnh bdy bdo c6o tdi chinh hqp nn6t giOani6n ttO. Ch.ung t6i itd so6t x6t bdo cAo tdri chinh hop nnAt giOa ni6n dO ndy vd b6o c5o sodt x6ti0ach0ng t6itt6 ngdy 12 thdng 8 nim 2016 dedua ra fet tuan chAp nh?n toan phAn.
XCt tuan cOa chUng t6i vO cOng t6c sodt xet b6o c6o t?ri chinh gi0a ni6n dO khOng li6n quan il6n vAn d6cAn nh6n manh ndy.
GOng ty Tr6ch nhiQm Hiru hqn Ernst & Young ViQt Nam
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COng ty C6 phAn Xu6t Nhap khAu Y t6 Domesco
eANrc cAx o0r rE ronru nrEnc crUn rurEru oovdo ngdy 30 th6ng 6 nim 2016
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270 ToNG CQNG TAr SAN 986.519.345.190 987.59't.U2.742
Cong ty C6 phAn Xuat Nhap khAu Y tO Domesco
aANo cAr.r o6t rE roAn nrEruc crun rureru o0 (ti6p theo)vdo ngdy 30 th5ng 6 ndm 2016
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15. Chi phi thu6 TNDN hiQn hinh
16. Thu nhqp (chi phi) thu6 TNDNhoin lqi
17. Lqi nhuqn sau thuii TNDN
19.1
19.1
19.1
20
19.2
22
21
2',1
24.3
24.2
652.864.457.884
(62.531.400.938)
s90.333.056.946
(368.7s8.251.906)
221.574.805.040
3.929.637.587
(1.010.304.662)
(88.001.814.304)
(3s.075.122.2641
101.417.201.397
588.635.334
(621.s64.s10)
(32.92e.576)
101.384.271.821
120.557.714.2371
261.875.454
81.
622.439.863.906
(76.738.086.235)
545.701.777.671
(360.61 0.198.2241
185.091.579.447
677.470.021
(867.192.2s5)
(58.096.841.610)
(41.392.348.057)
85.412.667.506
1.266.284.878
1.266.284.878
86.678.952.384
(18.714.734.5231
(375.570.2021
88.647.659
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Ngdy 12 th6ng 8 nim 2016
Pham Ngqc Tuy6nKe toen trudng
Luong Th! Huong GiangTOng Giam doc
Cong ty C6 phAn XuAt Nhap khAu Y te Domesco
eno cAo Luu cHUyEu lElr rE nrEnc crun NIEN Docho k!'kC toan s6u th6ng t6ttnUc ngdy 30 thdng 6 nam ZOtO
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Cho kl kd toansdu th6ng k1t th0c
ngdy 30 thdng 6ndm 2016
Cho kj, X6 toansdu thSng ket th1c
ngdy 30 thdng 6ndm 2015
01
0203
04
05
08
0910't11215
16
't7
20
21
22
2327
30
36
40
I. LI.PU CHUYEN TIEN TUHOAT DONG KINH DOANH
TOng lqi nnuEn fii toin truoc thuiiDi6u chinh cho cdc khodn:
KhAu hao vd hao monCdc khodn dq phdng (hoirn nh?pc6c khodn dU phdng)L6 ch€nh lech tV gia h6idodi dod6nh gi5 lai c6c khodn mUc ti6n tQ
c6 g6c ngoqi tQ
Lii tir hoat dQng d6u tu
Lqi nhuQn tD holt dgng kinh doanhtru6c thay d6iv6n luu cl6ng
Giim c6c khoin phiithuTdng hdrng tdn kho(Gi6m) tdng c6c khodn phditrdGidm (tdng) chi phitrd trudcThuO thu nhQp doanh nghiQpd5. nQp
Ti6n thu kh6c tu hoat tlOngkinh doanhTi6n chi khdc cho hoat tlOngkinh doanh
Luu chuy6n tiiin thuin t& ho4t dQngkinh doanh
II. LUU CHUYEN NEU Tt/ HOATDQNG DAU TUTi6n chid6 mua s5m vi x6y dr,rngtirisdn c6 dinnTidn thu tir thanh li tAisdnc6 einnTi6n grli kV hanLditidn grli nh?n duEc
Luu chuy6n tidn thuin s& dgng virohoqt tlQng ddu tu
III. LUU CHUYEI NEru TT/ HOATDQNG TATCHiNHc6 toc da tra
Luu chuy6n tidn thuin s& dgng viohoqt dQng tii chinh
9, 10
24.2
18.2
101.384.271.821
16.335.759.592
850.989.738
258.232.536(2.706.977.149)
116.122.276.53851.134.552.908
(49.679.142.803)(8.649.289.050)
1.812.201.786
(19.677.522.731)
319.253.000
(15.831.664.173)
75.550.665.475
(2.489.307.045)
23',t.811.864(1 15.000.000.000)
1.783.435.'t48
1115.474.060.033)
(53.427.5e4.000)
(53.427.594.000)
86.678.952.384
17.560.886.434
(1.223.'t67 .301)
1.669.243.475(340.633.791)
104.345.281.20143.404.870.601
(95.782.199.909)41.268.131.881
(635.905.320)
(20.217.517 .617)
229.996.297
(26.143.457 .303)
46.469.199.831
(5.e80.45e.673)
113.740.000
211.227.124
(5.6ss.492.s49)
(21 .371.037.600)
(21.371.037.600)
Cong ty C6 phAn XuAt Nhap khAu Y te Domesco B03a-DN
eAo cno Luu cHUyEn rrEx rE nrENc orun nrEn DO (ti6p theo)cho k!' tC toan s6u thdng f6t tnUc ngiy 30 th6ng 6 ndm 2016
VND
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Ngudilqp
Ngdy 12 thdng 8 nim 2016
Pham Ngqc Tuy6nKe toan trudng
Luong Thi Huong GiangT6ng Gi6m d6c
Md s6 CHI TIEUThuy6tminh
Cho kl Xd toansdu thdng k6t th1c
ngdy 30 thdng 6ndm 2016
Cho ki' *e toansdu thdng k6t th1c
ngdy 30 thdng 6ndm 201 5
50
60
61
70
Luu chuy6n tiiin vi twong duongti6n thuin trong k!'
Tidn vi c5c khoin twong duongti6n tliu k!
Anh hudng c0a thay o6ity gia n6ido6i quy d6i ngoai tQ
-.: .<. . .I ren cuor Ky 4
(93.350.e88.558)
134.839.372.536
19.442.669.682
28.628.992.541
(3e6.506)
071.265.717
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Cong ty C6 phAn XuAt Nhap khAu Y te Domesco B09a-DN
12 ndm 2002 vd vi6c ban hdnh sdu
12 ndm 2003 vd viQc ban hdnh s6u
2 nim 2005 ve viQc ban hdrnh s6u
THUYET MINH BAo cAo TAI CHINH RIENG GIOA NIEN Dovdo ngdy vi cho ky' ke to6n sdu thdng t<Ct tnUc ngiry 30 thdng 6 nim 2016
1. THONG TIN DOANH NGHIEP
ty") ldr mQt c6ng ty c6 phAn duEcGiAy Ch0ng nhQn D5ng k1i KinhDAu tu Tinh Ddng Thdp cAp ngiy
C6 phi6u c0a C6ng ty duqc ni6m y6t tai SO Giao dich Ch0ng khodn Thdrnh pn6 nd CniMinh vdi md ch0ng kho6n ld DMC theo )i6y phep ni6m y6t s6 galUgCX-GPNY do 0y banChung kho6n Nhi nudc c6p ngiry 4 th6ng 12 ndm 2006.
Hoqt dQng chinh s u thu6c,nguy6n liQu, phU tr cnSt xetnghigp; nu0c u6n hi nguy€nliQu, thr,rc phAm c g; uEc liQuldm thu6c.
C6ng ty c6 trU s& chinh ddng kV tai SO 66, QuOc lO 30, Phudng My Ph(, Thdnh ph6 CaoLinh, Tinh D6ng Th6p, Viet Nam. Ngodi ra, COng ty cdn c6 mudi hai (12) chi nh5nh toa tqctai c6c tinh/thdnh pn6 tnac tai ViOt Nam.
56 luEng c6ng nhin vi6n crla C6ng ty vdo ngdy 30 thdng 6 ndm 2016 la 1.289 nguoi (31th6ng 12 nim 2015: 1.291 ngudi).
2. CO SO TR|NH BAY
2.1 Mgc dich trinh bdty b6o c6o titi chinh ri6ng gifua ni6n dQ
nhu tluEc trinh bdy tai Thuy6t minh s6 12. COng ty lQp b5o c6ondy nhim d6p Ong c6c y6u cAu vC c6ng b6 thOng tin, cu th6 E615512015/TT-BTC do B0 Tdi chinh ban hdnh ngdy 6 th6ng 10
ndm 2015 - Hudng d5n c6ng O6 tnOng tin tr6n thitruong ch0ng kho6n. C0ng theo quy itinhtai c5c vin bdn ndy, C6ng ty c0ng dang trong qud trinh lQp b5o c6o tdi chinh hqp nnSt giOani6n ttQ c0a COng ty vdr c6ng ty con ("Nh6m COng ty") cho k!' kO to6n s6u th6ng k€t th0cngdy 30 th6ng 6 nim 2016.
Nguoi s& dqng b6o cAo tdi chinh ri6ng gi0a ni6n d0 nOn doc b6o c6o tii chinh ri€ng gi0ani6n dQ nAy cirng vdi chinh hEp nn6t giOa ni6n itO crla Nh6m COng ty.n6i tr€n d5co clugc c6c th6ng ti d tinh hinh tdi chinh hqp nh6t gi0a ni6n d0, kpt qud hoatctOng kinh doanh hEp ni6n clO vdr tinh hinh luu chuydn ti6n t€ hqp nh6t gi0a ni6nd0 cOa Nh6m COng ty.
2.2 Cdc chuiln mqtc vdt Ch6 cr7 k6 todtn dp dynggi0a ni6n d0 c0a C6ng ty duEc trinh ViQt NamttO k6 todn doanh nghiOp Viet Nam, Ch ViOt Namgi0a ni6n dQ v?r c6c ChuAn mr.rc Ke toa do BQ Tdi
chinh ban hdnh theo:
ChuAn mUc kO to6n Vi€t Nam (DEt 1);
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ChuAn muc k5 to6n Vi€t Nam (DEt 2);
ChuAn mrrc k6 todn Viet Nam (Dqt 3);
ChuAn mrrc kO to6n Viet Nam (DEt 4); vd
ChuAn mr,rc k5 to6n ViQt Nam (Dqt 5).
Theo tl6, b5o cAo chinh ri6ng gi0a ni6n ilO duEc trinh bdy kdm theo vd viQc sr} dqng b6ocdo ndy kh6ng ddnh cho caCd6i tuEng kh6ng duEc cung cAp c6c thOng tin_vd cAc thO tucvA nguy€n t5c vd to5n tai ViQt Nam vA hon n duEc chO tllnh trinh bdytinh hinh tdi chin qud hoat dOng kinh doanh luu chuy6n tiAn te ri€ngtheo cdc nguy6n le kO todn ilugc chAp nh? & cdc nudc vd lanh th6kh6c ngodiViQt Nam.
10
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COng ty C6 phAn XuAt Nhap khAu Y tO Domesco
rnuyEr MINH sAo cAo rAt cHlrun nrEruc crUn uEu oe (ti6p theo)vio ngAy vd cho t<y' fe toan s6u thdng tet tnUc ngdy 30 thang 6 ndm 2016
B09a-DN
co SO TR|NH eAv (ti6p tneol
Hinh thtrc sd n6 bdn 6p dgtng
Hinh thr?c s6 t<6 toan 6p dqrng dugc tldng kf cria COng ty li chOng tir ghi s6.
Ky k6 todn ndm
K!'k€ to6n ndm c0a COng ty 6p dung cho viQc l?p b5o c5o tdi chfnh riOng O5t eAu tu ngay 1
th6ng 1 vir k6t th0c ngAy 31 th6ng 12.
Don v!ti6n tQ srl dgng trong k6 todn
Bdo c6o tdi chinh ri6ng gi0a ni6n dO ttuEc l?p bing tton v! tidn t0 duEc srl dLrng trong k€to6n cia COng ty la VND.
ToM TAT cAC CxiI.IH SACH KE ToAN cHO YEU
Ti6n vd vd cdc khodn ttrcng dtwng ti6n
T tuong duong tidn tqi qui, ti6n g0i ngin hdng, cdck hqn co thoi hqn g 6ng, co tinh thanh khodn cao, c6k 6i d6 dang thdnh c nh vd kh6ng c6 nhi€u rrli ro trongchuy6n o6itnann tidn.
Cdc khodn phili thu
CAc khodn phAi thu clugc trinh biy trOn b6o c6o tdi chinh ri6ng gi0a ni€n clQ theo gi6 tri ghis6 c6c khodn phdi thu tu kh6ch hdng vd phdi thu kh6c sau khi c6n tru c6c khodn dqr phongtluEc l?p cho cdc khodn phdithu kh6 ttdi.
Du phong phdi thu kh6 ddi th6 hien phAn gi5 tri c0a c6c u md c6ng ty c6 khdndng thu ti6n drr ki6n tai ngdy k6t th0c k! kO to6n giOa hodc gidm s6 du taikhodn dlp phdng duEc hAch to6n vdo chi phi qudn lf d r6n b6o c6o k6t qudhoat dOng kinh doanh ri6ng gi0a ni6n d0.
Hdng tdn kho
HAng t6n kho ttuEc ghi i5 th6p hon gi0a gi6 th?rnh tt6 ttua m6i sdn RlAm d6n vi
trivi Oidu kien hien lai An c6 th6 thuc hi€n duEc. Gi5 trithuAn c6 th6 thuc hiQn
ilugc lir gi6 bdn uoc ti tdn kho trong di6u kien kinh doanh binh thuong trir chiphi udc tinh d6 hodrn thAnh vi chi phi b6n hdng udc tinh.
COng ty dp dUng phuong ph6p kE khai thudng xuy€n Ct6 hach to6n hdng tOn kho v6i gi6 hiduEc x5c dinh nhu sau:
Nguy€n v€t liQu, vd hdng h6a - chi phi mua theo phuong phdp binh qudn giaquyOn.
2.
2.3
3.
3.1
rA
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rt.P
=2.5
3.2
Chi phi sdn xu6t kinh doanh dd dang - gid v6n nguy6n v?t liOu vd lao tlOng trrrc ti6pvdr thanh phAm cOng chi phi sdn xu6t chung c6 li6n quan duEc
phdn b6 dva trdn m0c itq hoat tlOng binhthudng theo phuong phap binh quAn giaquYOn.
Dv phdng gidm gid hdng tdn kho
Drr phdng gi6m gi6 h phAn gid tri drr ki6n bi t6n thAt do c6ckhoAn suy giam trong chAt, l6i thoiv.v.) c6 th6 xdy ra e6i voinguy6n vaitieu, tnan hdc thuQc q.ryil
"g hou c0a ggng tV
d\ra tr€n bing ch0ng ngdy k6t th0c k!' kO to6n gi0a ni6n dQ.
56 tang hoic gi6m khodn drr phong gidm gi6 hAng tdn kho cluqc hach to6n vdo gi6 vtinhdng b6n tr6n b5o c6o k6t qud hoqt ctQng kinh doanh ri6ng gi0a ni6n ctQ.
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11
COng ty C6 phAn Xudt Nhap khAu Y tO Domesco
rHuvEr MrNH BAo cAo rAt cnlrun nreruo crun NrEr'r oe (tiop theo)vdo ngdy vd cho t<9'fe toan s6u th6ng f6ttnUc ngdy 30 thdng 6 ndm 2016
B09a-DN
3.
3.4
ToM TAr cAc cninn sAcn xE roAru ctU vEu (ti6p theo)
Tdi sdn c6 ainn hou hinh
Tdi sdn c6 einn hou hinh tlugc th6 hiQn theo nguyen gi6 trir cti gi6 tri hao mdn toy k6.
Nguy€n gi6 tAi sdn c6 dinh h0u hinh bao g6m gi5 mua vd nh0ng chi phi c6 li€n quan trycti6p ct€n vi6c dua tdi sin vdo ho?t dQng nhu drf ki6n.
C5c chi phi mua sim, ndng cAp vd e6i mOi tdri sdn c6 einn duEc ghi ting nguy6n gi6 c0a tdisdn vd chi phi bdo tri, srla ch0a clugc hach to6n vio b6o c6o f6t qud hoat dQng kinh doanhri6ng gi0a ni€n d0 khi ph6t sinh.
Khi tai sdn c6 dinh vO hinh ttuEc b6n hay thanh li, c6c khodn lii hoic 16 phit sinh do thanhlf tiri sin (ld phAn ch6nh l€ch gi0a gi0a tidn thu thuAn tir viQc b6n tiri sdn vdi gi6 tri cdn laicOa tdi sdn) ttugc hach to6n vio b6o c6o k6t qui hoqt ilQng kinh doanh ri6ng gi0a ni€n ttO.
Tdi sdn c6 ainn v6 hinh
Tdrisdn c6 dinfr vO hinh dugc ghi nh?n theo nguyOn gi6 tru di gid tri hao mdn l0y kC.
Nguy6n gi6 tdi sdn c6 dlnh v6 hinh bao g6m gi6 mua vd nh0ng chi phic6 li6n quan hqrc ti5ptl6n viOc ctua tdi s6n vdo sr? dung nhu dU kiOn.
C6c chi phi ning c6p vd d6i mdi tdi sdn c6 dinn v0 hinh duqc ghi ting nguy€n gi6 crla tdisdn vd c5c chi phi khdc duEc hach to5n vdo bdo c6o k€t qud hoqt clQng kinh doanh ri6nggi0a ni6n d0 khi ph6t sinh.
Khi tai sin c6 dinh v6 hinh ttuqc b6n hay thanh l!, c5c khodn l6i hoic 16 ph6t sinh do thanhlf tdi sdn (lA phAn ch6nh lech gi0a gi0a ti6n thu thuAn tir viQc b5n tdri sdn vdi gi6 tri cdn laicrla tAi sdn) tluEc hach to5n vdo b6o cdo k6t qud hoat dQng kinh doanh ri6ng gi0a ni6n d0.
Quyen s& dung ddt
Quy6n sr? dr,rng edt dugc ghi nh?n nhu tdi sdn c6 dinh vO hinh, th6 hien gid tri c0a quy6n srldung dAt di d-uqc COng ty mua hoic thu6. Thoi gian h0u dung c0a quyen sr? dung tt6tdugc d6nh gi6 la l6u ddi hoac, c6 thdi han. Theo tlo, quyAn sr? dqng e5t cO thoihan th6 hiengi5 tri ti6n thu6.it6t dugc khdu tru theo thoi gian thue cdn quydn s0 dr,rng eAt tau dai thikh6ng iluqc khAu trir
Khdu hao vd hao mon
KhAu hao tdi sdn c6 einn hru hinh vd hao mdn tdi sdn c6 dlnh vO hinh duEc trich theophuong ph6p ttudng thing trong su6t tnOi gian h0u dung uoc tlnh c0a c6c tdi sdn nhu sau:
Nhd xudng vir v?t ki€n trUcM5y m6c, thiet biPhuong tien v?n tdiThi6t bivin phdngQuydn srl dung tIStBing sdng ch6Phin m6m mdy tinh
Chi phi xdy dyng co bdn dd dang
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3.5
3.7
3.6
5-25nim5-10nim6-10ndm3-5ndm
37 - 50 ndm3-5nim7-8ndm
Chi phi xiy dqrng co bdn d& dang bao gdm tAi sdn c6 einn dang xAy dqrng vd ttugc. ghinh?n theo gia gal. Chi phi ndy bao g6m Lac chi phi v6 xAy dung, l5p dit m6y m6c thiCt bi
vi c6c chi phi trqrc ti€p kh6c.
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Chi phi trd tnt&Chi phitrd trudc bao g6m cdc chi phitri trudc ngin hqn hay diri han tr6n bing c3n e6i k6to6n ri€ng giira ni6n tlQ vd dugc phan b6 trong khodng thdi gian trd truoc c0a chi phi hoicthoi gian c6c lEi lch kinh t6 tuong ung dugc tao ra tu c6c chi phi ndy.
12
Cong ty C6 phAn XuAt Nhap khAu Y te Domesco
rHuyEr Mrr{H eAo cAo rAt cninH nrEruc crun NrErrr oQ (ti6p theo)vdo ngdy vd cho fy t6 toan s6u thdng fet tnUc ngdy 30 thdng 6'nim 2016
B09a-DN
3. roru rAr cAc cxinn sAcH rE roAru cuU yEu (ti€p theo)
3.9 C6c khodn dAu tuDdu ttt vdo cOng ty con
Khodn dAu tu vdo cOng Jy con md trong do COng ty nim quydn ki6m sodt duEc trinh biytheo phuong phap gid g6c.
Cdc khodn phdn ph6i lEi nhuQn md C6 k6 c0a cOng tycon sau ngdy COng ty ndm quydn ki6m qui hoqt dQngkinh doanh ri€ng giita ni6n d0 cOa C6ng xem nhu phAnthu h6i cOa c5c khodn dAu tu vd duoc tr
Ddu ttt ndm gi7 d6n ngdy ddo han
C6c khoAn ctAu tu nim gi0 ct6n ngiry d6o han tluqc ghi nhan theo gi6 g6c. Sau khi nh?nban dAu, c6c khodn dAu tu ndy cluEc ghi nhQn theo gi5 tri c6 th6 thu hdi. C5c khodn suygidm gi6 tri c0a khoin dAu tu n€u ph6t sinh tlugc hEch todn vdro chi phi trong k!' tr€n b6oc6o k6t qud hoqt tlOng kinh doanh ri€ng gi0a ni6n dO vi gidm tru trqrc ti6p gi6 tri dAu tu.
DAu tu g6p v6n vdo don vi khdc
DAu tu g6p vdo clon vi kh6c itugc ghi nhfn theo gi6 mua thUc t6.
Du phdng tluEc l?p cho viQc giim gi5 khoin tliu tu vdo c6ng ty con vd dAu tu gop vdo clonvi kh6c vdo ngiy kCt th0c k!' k6 todn gi0a ni6n dO theo hu0ng d5n cia Th6ng tu s622812009ffT-BTC do B0 Tai chinh ban hdnh ngdy 7 th6ng 12 ndm 2009 vd Th6ng tu s6}gl2OBffT-BTC do BO Taichinh ban hinh ngdy 26 thdng 6 nim 2013. Ting hoac gidm s6du tAi khodn dr7 phdng tlugc hach toAn vdo chi phi tdi chinh trOn b6o c6o k6t qud hoat tlQngkinh doanh ri€ng gi0a ni6n tlQ.
3.10 Cdc khodn phdi trd vdt chi phi trich tru&C6c khodn phdi trd vir chi phitrich trudc tluqc ghi nh?n cho s6 ti6n phdi trd trong tuong laili6n quan il6n hdng h6a vd dich vU dd nh?n duEc md khOng phq thuQc vdo viQc COng ty ttdnhdn ttuEc h6a tlon crla nhd cung cAp hay chua
'3.11 Cdc nghiQp vqt bdng ngoqi tQ
Cac nghiQp vu phdt sinh bing c6c clon vi ti6n tO kh6c voi don vi ti6n t€ s0 dung trong kO
todn crla COng ty h VND duEc h?ch to5n theo t! gid giao dich thWc t6 viro ngdy ph6t sinhnghiQp vU theo nguyOn tic sau:
- nghiQp vu ldm phdt sinh c6c khodn phii thu duqc hach todn theo t'! gi5 mua c0a nginhdng thuong mai noi COng ty chi clinh kh6ch hdng thanh todn; vd
- nghiQp vu ldrm ph6t sinh c6c khodn phdi trd tluEc hach to5n theo t! gid b6n ctla ngdnhirng thuong mqi noi C6ng ty dU ki6n giao dich.
Tai ngdy kCt thUc k!' k6 toan gioa ni6 mqrc ti6n te c6 g6c ngoai t€ dugc ct5nhgi6 lai theo t! gi6 giao dich thr,rc t6 ta cin d6i k6 toan theo nguyOn t5c sau:
- cdc khoin muc tiAn t€ duqc phAn logi ld tiri sdn duEc hach toSn theo t! gi6 mua c0angdn hdng thuong mai noi COng ty thudng xuy€n co giao dich; vd
- cdc khodn mUc tidn te cluqc phAn loqi l?r nE phdi trd cluqc hach to6n theo t! gi6 b6n c0angin hdng thuong mai noi COng $ thuong xuy6n c6 giao dich.
fAt cd cdc khodn ch€nh l€ch tl gi6 thqc t6 phat sinh trong k!'vdr ch6nh lech do Cl6nh gid lais6 du tidn t€ co g6c ngoai t0 cu6i t<y'ctuqc hach todn vio b6o c6o k6t qud hoat dOng kinhdoanh ri€ng gi0a ni€n tlQ.
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COng ty C6 phAn XuAt Nhap kh6u Y tO Domesco B09a-DN
tHuvEr M|NH BAO CnO rA CHir.rH nreruC crun rurEn oQ (ti6p theo)vdo ngdy vA cho t<Y' t6 toan s6u thdng fet tfrUc ngAy 30 th6ng 6 nim 2016
3. rom rAr cAc cHiruH sAct xE roAn ctU yEu (ti6p theo)
3.12 PhAn chia lqi nhuQn
Lqi nhu?n thuAn_sau thu6 thu nhAp doanh nghiQp co th6 duoc chia cho c5c c6 dOng sau khiduqc Dai hQi c6 dOng phO duyQt vd sau khi di trich l6p cdc qu! dr,r phdng theo Di6u lC
COng ty vd c6c quy clinh c0a ph6p lu?t Viet Nam.
C6ng ty trich l?p c6c qu! drr phdng sau tir loi nhudn thuin sau thu6 thu nhfp doanh nghiOpc0a C05rO ty theo dd nghi cOa HQi ddng Qudn tri vd CluEc cdc c6 dOng phd duyQt taiDai hQicl6ng cO d6ng thuong ni6n.
Qui dAu tv phSt ti6n
Qui ndy duqc trlch l?p nhim phuc vu viQc m0 r6ng hoqt clQng hoic dAu tu chidu siu c0aC6ng ty.
Qui khen thudng vd phhc lEi
Qu! nAy duqc trich l?p d6. khen thu&ng, khuy6n khich vit chat, dem lai lgi ich chung vAndng cao iloi s6ng v?t ch6t vd tinh thAn cho c6ng nh6n viOn vd tluqc ghi nhfn nhu mQtkhodn phiitrd tr6n b6ng cdn Ct6i fe toan ri€ng gi0a ni6n ctQ.
Cd tuc
C6 t0c phditrd dugc dd nghi bOi HOi dOng Qudn tri cOa COng ty vir dugc phdn loqi nhu m6tsr,r phdn pn6i c0a lEi nhuQn chua phin ph6i trong khodn muc v6n ch0 sd hOu tr€n bing cind6i ke to6n riOng gi0a niOn tlq cho d6n khi duEc c6c c6 eOng th6ng qua taiDai hoi ddng C6cl6ng Thuong ni6n. Khi d6, c6 tr?c sE duEc ghi nh?n nhu mQt khodn nq phdi trd tr€n bdngcAn d6i kO toan ri6ng gioa ni6n ilo.
3.13 Ghi nhQn doanh thu
Doanh thu ttuEc ghi nh?n khi COng ty c6 khi ning nhQn duEc cdc lEi ich kinh tO c6 th6 x6cclinh tluqc mQt c6ch chSc ch5n. Doanh thu duqc x5c dinh theo gi6 tri hEp lf c0a c6c khodndd thu hoic s6 thu dugc sau khi trir iti c6c khodn cniet fndu thuong mEi, gidm gi6 hdngb6n vd hing b6n bi trd lai. Cdc di€u ki€n ghi nh?n cU th6 sau ddy c0ng phdi duEc ddp r?ng
khi ghi nh?n doanh thu:
Doanh thu bdn hdng
Doanh thu bdn hing duqc Ahi nh?n khi c6c r0i ro trgng y6u vA c6c quy6n sd hfru hdrng h6adi tluqc chuy6n sang ngudi mua, thuong lir trUng vdiviQc chuySn giao hdng hoa.
Doanh thu cung cdp dich vu
Doanh thu cung c6p dich vU duEc ghi nhQn khi hoAn thdnh.
Ti6n ldi
Doanh thu cluEc ghi nh?n khi tidn l6i phdt sinh tr6n co.sd ddn tich (co tinh d6n lqi t0c md tirisin dem lai) tru khi kha ning thu h6iti6n lii khOng chdc chdn.
3.14 Thu6
fnue thu nhap hien hdnh
Tdi sdn thu6 thu nh?p vd thu6 thu nhdp phdi nQp cho kV hi€n hdnh vir c5c k!'trudc duqcxdc dinh bing s6. ti6n du ki6n phdi nQp cho (hoic dugc th.u hdi tu) co quan thu5, dua tr6nc6c moc thuSsuAt vd c6c lu?t thu6 c6 hieu luc d6n ngdy k6t thUc k!' k6 toan gioa ni6n d0.
ThuG thu do b6o c6o k5t q g kinh doanh ri6nggi0a ni6n u nhip phdt sinh 6n mQt khoin mucttuEc ghi truong hEp nAy, ?p hi€n hdnh c0ngduEc ghi u.
COng ty chi dusc bU trir c6c tAi sdn thu6 thu nh?p hi€n hdnh vA thu6 thu nh?p hiOn hdnhphdi tri khi C6ng ty c6 quydn hEp phdp c uEc bir tru gi0a tiri sdn thu€ thu nh?p hi€n hdnhv0i thu6 thu nh?p hiQn hdnh phdi ngp vdr COng ty dLr itinh thanh todn thu€ thu nh?p hiQnhdnh phditrd vd tAisdn thue thu nh?p hi€n hdnh tr6n co s0 thuAn.
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14
THUYET M|NH BAO CAO TAt CnlruH nreruC CrUn nreru DQ (ti6p theo)vdro ngdy vd cho fy' t6 toan s6u thdng k6t th0c ngdy 30 th6ng 6 ndm 2016
3. ToM TAr cAc cHiNH sAcH KE roAN cHo yEu (ti6p theo)
3.14 lrrud (ti6p theo)
Thu6 thu nhdp hodn lqi
Thu5 thu duoc xdc ttinh cho cdc khodn ch6nh lOch tam thoi tai ngay ket thrick!'k6 to-6 gioa co sd tinh thu6 thu nhQp cria c6c tdi ian uj nE pn?iira vd gi6tri ghi s6 mqc dich lQp b6o c6o tdichinh.
Thu€ thu nhip hoin lai phdi trd duEc ghi nhan cho t6t cd c6c khodn chOnh lech tam thdichiu thu6, ngoai trir thu6 thu nhfp hodn lqi phdi trd phat sinh tu ghi nhqn ban ttAu c0a mqttdi sdn lay nq phdi hd tu mQt giao dich md giao dich niry kh6ng c6 dnh hu&ng tt6n lEinhu?n k6 toan hoic lEi nhu?n tinh thu€ tt u nh?p (hoac 16 tinh thuE) tai thdi Oi6m pnat sinngiao dich.
Tdi sdn thu6 thu nhQp hoSn lai CtuEc i tluqckhAu trir, gi6 tri dugc khSu trir chuy6n vd c5ckhodn uu dii thu€ chua s0 dqrng, khi c nu6 O6s0 dqng nh0ng ch6nh lQch tam thoi clu uu itiithu€ chua srl dqng ndy, ngoqi tru tiri sdn thu6 hodn lai ph6t sinh tu ghi nh?n ban dAu c0amQt tdi sdn hoic no phdi trd tu mOt giao dich md giao dich ndy kh6ng c6 dnh hu&ng den lqinhuQn t<6 toan hoic lEi nhu?n tinh thu€ thu nhQp (hoac 16 tinh thu5) tai thdi cti6m ph6t sinhgiao dich.
Gia tri ghi s6 c0a tiri sdn thu6 thu nhQp doanh nghiQp hodn lai phdi duEc xem x6t lai vdongiy k6t th0c k!' kO toAn gi0a ni€n ctO vd phdi gi6m gi6 tri ghi s6 c0a tdi sdn thu6 thu nhQphodn lai d6n m0c bio tldm chSc chSn c r tlr] lEi nhu?n tinh thu6 cho ph6p lqi ich c0a mQtphAn hofc todn bO tdi sdn thu€ thu nhQp hodn lai dugc s0 dqng. Cdc tdi sdn thu6 thu nh?pdoantr nghiQp hodn lai chua tluqc ghi nh?n truoc dAy tt-u9c xem x5t lai vdo ngdy ket th0ck!' k6 to6n gi0a ni6n ttQ vd tlugc ghi nh?n khi chSc chSn co d0 lqi nhu?n tinh thu€ trongtuong lai d6 c6 th6 sr? dung c6c tii sdn thu6 thu nhip hoin lai chua ghi nhdn ndy.
Tdri sdn thuS thu nhQp hodn lai vd thu€ thu nhQp hodn lai phdi trd dugc x6c dinh theo thu5su5t du tinh s6 5p dung cho k!'k6 toan khitdi sdn tluqc thu nOi hay no phdi trd duqc thanhtodn, dua tren c6c moc thu6 suAt va lu?t thu6 c6 hi€u luc vdo ngAy ket thric k!' t<c toan.
COng ty chi duEc bU tril c5c tdi sdn thu6 thu nhQp hoin lai vir thu6 thu nhqp hoin lai phditrd khi COng ty co quy6n hEp phdp itugc bir trir gi0a tiri sdn thu€ thu nh?p hi€n hdnh vdithu6 thu nhbp hi€n hirnh phii nOp vd c6c t?ri sAn thu6 thu nh?p hoin lai vd thu€ thu nhQphodn lai phAi trd niy li€n quan toi thu6 thu h nghi in lf bdi cirng mQt
co quan tnuO e6i voi cung mOt tlon vi chiu GOng hanh to6n thuO thunhflp hi€n hAnh phdi trd vd tdi sdn thu6 thu hdnh thuAn hoac thu hditdi sdn ddng thoiv0i viOc thanh todn ng phii trd trong tung k!'tuong lai khi c6c khodn trgngydu crla thu6 thu nhfp hodn lai phdi trd hoac tii sin thu6 thu nh?p hodn lai iluEc thanh todnhodc thu hdi.
Cong ty C6 phAn XuAt Nhap khAu Y te Domesco
TIEN VA cAc rnoAN TI'ONG DUONG TIEN
Ti6n mitTidn grli ngin hdrng
Cdc khodn tuong tluong tidn
TONG CONG
B09a-DN
VND
Ngdy 30th6ng 6 Ngdy 31 thdng 12ndm 2016 ndm 201 5
2.703.087.903 2.529.755.42338.785.296.075 52.274.061.557
- 80.035.555.556
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:N
I$'4
I,J(,\i\\
15
41.488.383.978 134.839.372.536
Cong ty C6 phAn XuAt Nhap khAu Y te Domesco B09a-DN
VND
Ngdy 30thdng 6 Ngdy 31 thdng 12
tHuvEr urnH aAo cAo rAt cHlruH nreruc ct0n utEtt oe (ti6p theo)vdo ngdy vd cho k!' k€ todn s6u th6ng ](et tnric ngdy 30 th6ng 6 nim 2016
s. sAu ru NAM Gtr/DEN NGAvDAo HAN
Dau tu nim gi0 d6n ngdy d6o han the hien c6c khoin tidn grli ngdn hqn tqi Ngan hangTM.CP Ngoai thuong ViQt Nam - Chi n rnh VInh LOc c6 k!'han g6c 12 th6ng vd hudng tdisuAt dao tt6ng tu 6o/olndm cl€n 6,8%/nd
6. PHAI THU NGAN HAN cUA KHACH HANG
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iIndm 2016
237.280.548.200
ndm 2015
289.502.216.7',t7Ph6i thu tu khdch hdng
Trong d6:C6ng ty TNHH Thvong Mai Dupc PhdmThuan GiaC6c khodn phdi thu khdch hdng khdc
Dlr phdng phii thu ngln hqn kh6 ddi
GlA TR! THUAN
7. PHAITHU NGAN HAN KHAC
Tgm Ong cho nhAn vi6nLsiti6n g0iKV qu9Cho vay khOng co l6i
Phdi thu khdc
TONG GQNG
Trong d6:Phdi thu khacPhdithu khdc til bdn li6n quan
ffhuy^t minh s6 25)
DLP phdng phii thu ngSn hqn kh6 ddi
GlA TR! THUAN
8. HANGTON KHO
Ngdy 30 th6ng 6 ndm 2016
VND
Ngdy 30 thdng 6 Ngdy 31 thdng 12
10.680.434.074226.600.114.126
(2.935.608.478)
234.34.939.722
22.560.942.912266.941.273.805
(2.815.364.753)
286.686.851.964
ndm 2016
8.296.453.4601.307.833.3331.027.508.883
670.000.0005.162.116.361
ndm 2015
13.000.375.607
1.289.418.250670.000.000
4.889.493.260
16.463.912.037 19.849.287.117
15.793.912.037
670.OOO.OOO
(3.547.8s8.800)
19.179.287.117
670.000.000
(2.051.912.646)
12.916.053.237 17.797.374.471
VND
Ngdy 31 thdng 12 ndm 2015
1.)/aa
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=
Thdrnh phAmNguy6n v?t lieuHdng h6aChi phi sdn xuitkinh doanh d0 dangHdng mua tlang cli
iludng
roNG CQNG
GiI g6c
145.383.022.57188.288.325.91253.131.680.170
23.372.401.631
17.076.881.450
Dv phdng Gi6 g6c
107.045.706.17090.277.972.09348.215.608.499
22.068.421.969
9.965.460.200
DV phdng
(577.281.430)
327.252.311.734
16
277.573.168.931 (577.281.4301
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10.
Cong ty C6 phAn XuAt Nhap khAu Y tO Domesco
rnuyEr MINH BAo cAo rA cnixH nrEuc crun urEr'r DO (tiep theo)vio ngdry vd cho fy' X6 toan s6u thAng t<6t tnric ngdy 30 th6ng 6 nim 2016
rA sAtt c6 o;uu vO ninn
eangsdng ch6
Nguy6n gii:Ngdy 31 th5ng 12ndm 2015 vd 30th6ng 6 ndm 2016
Trong d6:
52.217.281.417 2.003.857.880 3.429.714.286 57.650.853.583
PhAn mimmdy tfnh
B09a-DN
VND
T6ng cQng
/,l'\
Quy)n sirdung det
Dd hao mdn h)t
Gii tr! hao mdn l0y kii:
1.098.318.128 289.000.000 1.387.318.128
(3. 1 16.326.604) (1.576.91 3.675) (1.501.683.2e8) (6.1e4.e23.577)(365.462.274) (114.833.536) (435.s10.348) (e15.806.158)
(3.481.788.878) (1.691 .747.211) (1.937.193.646) (7.110.72e.735)
49.100.954.813 426.944.205 1.928.030.988 51.455.930.006
48.735.492.539 312.110.669 1.492.520.640 50.540.123.848
Ngdy 31 th5ng 12nim 2015Hao mdn trong k!'
Ngdy 30 thdng 6nim 2016
Gii tr!cdn l4i:
Ngdy 31 th6ng 12nim 2015
Ngdy 30 th6ng 6nim 2016
11. CHI PHiXAY DUNG COBAN DODANG
VND
Ngdy 30th6ng 6 Ngdy 31 thdng 12
XAy drrng nhd mdy tai Khu C6ng nghiQp CAn L6Nhd mdy sdn xuat thu6c NonbetalactamKhdc
ToNG GQNG
ndm 2016
1.037.100.791235.249.091288.137.019
ndm 201 5
824.389.993235.249.091809.609.939
1.560.486.901 1.869.249.023.:\tu? t-x.i.YAN
,',Kti)
sco
-<'\o!
18
COng ty C6 phAn XuAt Nhap khAu Y te Domesco
THUvET MINH BAo cAo rA cnluH nrrruc crun NIEN D0 (ti€p theo)vdo ngiy vd cho f9' tC toan sdu th6ng tet tnUc ngiy 30 th6ng 6 nim 2016
12. cAc rHoAtt oAu rt/ TAt cninn DAt HAN
Ngdy 30 thdng 6ndm 2016
8.500.000.00020.000.000.000
B09a-DN
VND
Ngdy 31 thdng 12ndm 201 5
8.500.000.00020.000.000.000
I{'/j,;(
(
DAu tu vdo c6ng ty con (",)DAu tu g6p v6n vdo tton vi kh6c (.)roNG GQNG
Dr.r phong gi6m gi5 dAu tu tAi chinh dAi han (11.263.458.546)
GN TR! THUAN 17.236.541.454
Ngdy 30 thdng 6ndm 2016
V6n dAu tv % sd(VND) hou
8.500.000.000 100
(4.432.455.234)
4.067.544.766
28.500.000.000 28.500.000.000
(11.451.377 .257)
17.048.622.743
f) Chitiet khoan dAu tu vio cOng ty con vdo ngiry 30 th6ng 6 nim 2016 nhu sau:
TOn c6ng ty
VND
Ngdy 31 thdng 12ndm 201 5
C6ng ty TNHH Domenol
Dr.r phong gidm gi6 ttAu tutdichinh ddi han
GlA TR! THUAN
V6n dAu tu % s0(VND) hou
COng ty C6 phan Bao bi ATP 20.000.000.000 6,67
Dq phong giim gi6 ctAu tutdichinh dii han
GN TR! THUAN
V6n ddu tu % sd(VND) hou
8.500.000.000 100
(4.620.373.945)
3.879.626.055
VOn dAu tu % sd(VND) hou
20.000.000.000 6,67
(6.831.003.312)
13.168.996.688
C6ng ty TNHH Domenol (.DMN') ld mQt cOng ty tr6ch nhiQm h0u han mQt thdnh vi6ncluqc thanh lip theo Lu?t Doanh nghiQp ct]a Viet Nam theo GNCDKKD s6 t+Ot 164085do SO K6 hoach vd DAu tu Tinh D6ng Tl 6p cAp ngdy 23 th6ng 12 ndm 2009, vd c6cGNCDKKD tli6u chinh. DMN c6 trqr sd chinh tai Cqrm COng nghQ DuEc K! thuQt caoDomesco, Ap An Dinh HuyQn Cao L6nh, Tinh DOng Th5p, ViQt Nam. Ho?tdQng chinh c0a DMN I h doanh cdc h6a chAt co bin vir c5c sdn phAm h6a
cn6t fnac phuc vu cho cdn cOng nghiep.
f*) ChitiSt khoan dAu tu g6p v6n vdo clon vi kh6c vdo ng?ry 30 thang 6 nim 2016 nhu sau:
TOn cOng ty Ngdy 30 thdng 6 ndm 2016 Ngdy 31 thdng 12 ndm 2015
i\\(
ir lilt
/q.
',(6.831.003.312)
13.168.996.688
COng ty C6 phAn Bao bi ATP ('ATP') ld mOt cOng ty c6 phAn dusc thinh l?p theo Lu.?t
Ooann nghigp ct]a Viet Nam theo GNCDKKD s6 gZOOgt 1591 do S0 K6 hoach vir DAu
tu Tinh Binh Duong c5p ngiy 9 thdng 7 ndm . ATPc6 tru sd chinh tai 56 99A, T6 3A, Khu ph6 5, , TinhBinh Duong, Vigt Nam. Hoat dOng chinh crla i chAt
d6o cho c6c nhA sin xu6t dugc phAm, mi phAm, thu6c thri y, thyc ph5m.
19
C6ng ty C6 phAn XuAt Nhap khAu Y t6 Domesco
rnuyEr MINH BAo cAo rAt culr.rH ntEruc cr0n nten oO (ti5p theo)vdo ngdy vd cho ty'te toan s5u th6ng f6ttnUc ngdy 30 th5ng 6 ndm 2016
13. cnr pni rnA rnuoc
Ngin hqnC6ng cq, dqng cqr
Bdo hiSmChi phi khdc
Dii hqnCOng cq, dUng cUChi phi sOa ch0aChi phi khAc
ToNG CQNG
14. PHAI TRA NGUOI BAN NGAN HAN
Phaitra cho nguoi b6n
Trong d6:Sinobright Pharmaceutical Limited CompanyCOng ty TNHH Suheung Vi)t namKHS Synchemia CorparationPhditrd d6itueng khdc
Phiitr6 cho c6c b6n li6n quan(Thuy\t minh s6 25)
roNG GQNG
15. THUE
B09a-DN
VND
Ngdy 30 thdng 6 Ngdy 31 thdng 12
L$/'Tl
E
ndm 2016
2.531.444.2711.998.873.878
194.752.044337.818.349
5.705.680.5834.094.746.099
652.684.605958.249.879
ndm 201 5
1.622.172.436858.641.681193.934.745569.596.010
8.159.131.2606.044.576.453
631.807.2331.482.747.574
8.237.124.854 9.781.303.696
VND
Ngdy 30thdng 6 Ngdy 31 thdng 12
I15Di,jl*\
ndm 2016
130.525.062.598
17"860.830.00015.177.294.00011.947.208.60085.539.729.998
9.694.375.491
ndm 2015
97.789.794.133
21.107.996.0003.319.057.500
12.879.052.88060.483.687.753
39.402.276.709
Ngdy 31 thang 12ndm 2015
S5 phdi nOptrong ki,
140.219.438.089 137.192.070.842
VND
s6 da nop Ngdy 30 thdng 6trong ki' ndm 2016
Phii nQpThu6 thu nh?pdoanh.nghiQp(Tltuy€t minhsO 24.2)
t .. ,.Inue gra trlgia tingThu6 thu nh€pc6 nh6nTnue knac
ToNG CQNG
10.883.918.134 20.557.714.237 19.677.522.731 11.764.109.640
4.980.873.842 18.697.387.806 21.859.087.654 1.819.173.994
1.002.488.910 3.513.006.467 3.602.987.396 912.507.9818.344.372 10.228.472 17.788.825 784.019
16.875.625.258 42.778.336.982 45.157.386.606 14.496.575.634
20
C6ng ty C6 phAn Xudt Nhap khAu Y te Domesco
rnuvEr M|NH aAo cAo rAlcHirrtH nreruc cron nrEr.r oo (ti6p theo)vdo ngiy vd cho fy' fC toan sdu thdng t<6t tnUc ngdy 30 th6ng 6 ndm 2016
15. THUE (ti6p theo)
B09a-DN
VND
s6 aa tnu Ngdy 30 thdng 6trong ki, ndm 2016
I$'/lIr
RI
,\Ngdy 31 thdng 12ndm 2015
36 phdithutrong kj,
Phii thu
Thu6 nh?p khAu 3.022.210.605 2.860.942.202 161.268.403
16. CHI PHi PHAI TRA NGAN HAN
Hoa h6ng b6n hirngCdc khodn khdc
roNG GQNG
PHAI TRA KHAC
Ngin hqn
Thir lao HOiddng Qudn tr!Nhfn kyi qufC6 t0cC6c khodn phdi trd kh6c
Dii hqn
NhQn kf qu!
ToNG CQNG
VND
Ngdy 30 thdng 6 Ngdy 31 thdng 12ndm 2016 ndm 2015
16.356.214.715 15.046.837.432100.000.000 180.000.000
16.456.214.715 15.226.837.432
VND
Ngdy 30 thdng 6 Ngdy 31 thdng 12
I/
lI
\{
17.
ndm 2016
2.130.731.477
1.275.930.022283.530.050
13.510.900557.760.505
671.426.954
671.426.954
ndm 2015
1.188.346.401
627.746.422514.305.20713.510.90032.783.872
976.991.308
976.991.308
2.802.158.431 2.165.337.709
21
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C6ng ty C6 phAn XuAt trlhQp khAu Y t6 Domesco
ruuvEr Nrrr,rH sAo cAo rA cHinn nrEruc orUn NIEN D0 (ticp theo)vdo ngdy vA cho fg' f5 toan sdu th6ng Xet tnUc ngdy 30 th6ng 6 nim 2016
18. v6n cnO sO t0u (ti5p theo)
18.2 Cdc giao dich v6 v6n vhi cdc chi s& h&u vd phdn pn6i c6 ttk, tEi nhuQn
Cho kir ke toansdu thdng k6t thlc
ngdy 30 th6ng 6ndm 2016
B09a-DN
VND
Cho kir ke toansdu thdng k6t th1c
ngdy 30 thdng 6ndm 201 5
=UI
)N
rHl
Ir:t
P
=
V6n dAu tu dd g6p cha cdc chL sO hhu
Ngdy 31 thlng 12 ndm 2015 vdngAy 30 th6ng 6 nim 2016
cAttuC6 toc di c6ng b5c6 toc dd trd bdng tidn
18.3 C6 phi6u
56 luqng c6 phi6u ph6thOng tlugc phepph6t hAnh56 tuEng c6 phi6u ph6thOng cld ph6t hdnh vdduEc gop v6n dAy d0S5 lugng c6 phi6u ph6th6ng tlang luu hinh
267.137.970.000 267.137.970.000
Ngdy 30 thdng 6 ndm 2016 Ngdy 31 thdng 12 ndm 2015
C6 phi€u C6 phieu
53.427.594.00053.427.594.000
48.084.834.6002't.371.037.600
Gie ti(vND)
267.137.970.000
267.137.970.000
267.137.970.000
. fll
A
;c,It
r0\A,
Gie ffi
(vND)
26.7 13.7 97 267 .137 .97 0.000
26.7 13.797 267.137.970.000
26.7 13.7 97 267 .137 .97 0.000
26.713.797
26.713.797
26.713.797
19. DOANHTHU
19.1 Doanh thu bdn hdng vd cung cdp dlch vqt
T6ng doanh thu
Trong d6:Doanh thu bAn thdnh philmDoanh th.u b6n hdng h6aDoanh thu cung cdp dlch vU
Cic khoin giim trD doanh thu
Trong d61Chi6t khdu thuvng maiHdng bdn bitrd lai
DOANH THU THUAN
Cho kir k€ todn sduthdng k6t th1c ngdy
30 thdng 6 ndm2016
652.864.457.884
579.873.265.88572.991.191.999_
(62.531.400.e38)
(57.9s3.170.391)(4.598.230.547)
VND
Cho kir Xe toans6u th6ng kflt thIc
ngdy 30 thdng 6ndm 201 5
622.439.863.906
530.234.084.72892.194.429.178
11.350.000
(76.738.086.235)
(75.307.014.638)(1.431.071.5e7)
545.701.777.671
23
590.333.056.946
C6ng ty C6 phAn Xuat Nhap khAu Y t6 Domesco
rHuvEr NltrNH eAo cAo rAt cHlnHvdo ngdy vA cho fy' fe toan s6u th5ng
19. DOANH THU (ti6p theo)
19.2 Doanh thu hoqt dQng tdti chinh
, -' ..tLar uen gulLSichenh l€ch tg gia h6i doaiC5c khodn kh5c
ToNG CQNG
20. GNVON HANG BAN
RrgNG GrUA rureru OQ (ti5p theo)ket th0c ngdy 30 thang 6 ndm 2016
Cho kit kO todn s6uthdng kAt thlc ngdy
30 thdng 6 ndm2016
3.091.268.481837.736.579
632.527
B09a-DN
VNDCho ki' k6 toan
sdu thdng k6t th1cngdy 30 thdng 6
ndm 2015
226.893.791429.178.57421.397.656
1
G
iu&
I'l
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3.929.637.587 677.470.021
Cho kir kO todn sduthdng k6t th1c ngdy
30 th6ng 6 ndm2016
306.742.823.60862.015.428.298
VND
Cho kir X6 toans6u thdng kdt th0c
ngdy 30 thdng 6ndm 201 5
279.544.904.17381.065.294.051
21. CHI PHi BAN HANG VA CHI PHi AUAN LY DOANH NGHIEP
Gi6 v6n thdnh phAm da ban
Gi6 v6n hdng hoa cti bdn
TONG CONG
Ghi phi b6n hing
Hoa h6ng b6n hirngChi philuong nhin vi6n b6n hdngChi phi khdc
Chi phi quin li doanh nghiQp
Chi philuong nhdn vi€n quin lfChi phidich vu mua ngodiChi phikh6u hao vA hao mdn t?risdn c6 dinhChi phi kh6c
ToNG GQNG
368.758.251.906 360.610.198.224
Cho kl k6 toSn sduthdng kdt th0c
ngdy 30 th1ng 6ndm 2016
88.001.814.304
34j23.897.91027.865.910.62526.012.005.769
35.075.122.264
't8.680.121.3227.302.526.0515.258.677.9383.833.796.953
VND
Cho klr *6 toansitu thdng ket th1c
ngity 30 th6ng 6ndm 201 5
58.096.841.610
20.989.297.87017.146.357.89519.961 .185.845
41.392.348.057
21.065.931.2707.379.465.1485.746.148.9047.200.802.735
24
123.076.936.568 99.489.189.667
Cong ty C6 phAn Xu6t Nhap khAu Y tO Domesco
rnuYEr MINH sAo cAo rn cHltrtHvio ngdy vd cho t<y fe toan sdu th6ng
22. cnr pni rAl cninn
Cniet m6u thanh todnL6 ch6nh lQch t! gidHoAn nhQp dU phdng gidm gidcAc khodn clAu tuC6c khodn khic
rONG cQNG
23. CHI PHi SAT.I XUAT, KINH DOANH THEO YEU TO
Chi phi nguy€n vdt liQu
Chi phi nhdn c6ngChi phi khAu hao vd hao mdn tdi sdn c6 qnn
ffhuyet minh s6I ve s6 10)Chi phidich vU mua ngodiChi phi kh6c
ToNG CQNG
chi phithu6 TNDN hien hdnh(Thu nhap ) chi phi thu6 TNDN hodn lai
roNG GQNG
RrENG Gtr-rA N|EN D0 (ti6p theo)kCt thUc ngdy 30 th6ng 6 nim 2016
B09a-DN
VND
Cho ki' k6 toansdu th6ng *et tnftc
ngdy 30 thdng 6ndm 201 5
2.090.359.596
(1.223.167.301)
=l0
T
H(
r(AI
j(4Cho ki' k6 toan
s1u thdng ket thlcngdy 30 thdng 6
ndm 2016
938.013.971258.232.536
(187.918.711)1.976.866
1.010.304.662 867.192.295
Cho kir k6 bansdu thdng k6t th1c
ngay 30 thdng 6ndm 2016
301.924.169.20478.976.506.013
16.335.759.59250.466.947.51631.551.885.563
VND
Cho kir ke toans6u th6ng k6t thlc
ngdy 30 th6ng 6ndm 201 5
291.640.029.67567.051.876.466
17.560.886.43424.898.434.22639.989.850.674
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5(
479.255.267.888 441.141.O77.475
THUE THU NHAP DOANH NGHIFP
ThuO su6t thuC thu nhfp doanh nghi€p ("thu6 TNDN') 5p dUng cho COng ty lA 20o/o (20'1522o/o\ lgi nhu?n chiu thuO.
C6c b6o cdo thu6 c0a COng ty s6 chiu srr ki6m tra cOa co quan thu€. Do vigc 6p dung lu?tvd cdc quy clinh v6 tnu5 eOi vOi c6c loai nghiQp vu kh5c nhau c6 thd duEc giii thich theonhi6u c6ch kh6c nhau, s6 tnu6 ctuEc trinh bdy tr€n b6o cdo tdi chinh ri€ng gi0a ni6n tlQ c6th6 s€ bi thay e6i tneo quy€t einn cu6i cirng c0a co quan thu6.
24.1 Chi phi thu6 TNDN hiQn hdrnh
Cho ki' k6 todnsdu thdng k6t th1c
ngdy 30 th6ng 6ndm 2016
20.557.714.237(261.875.454\
20.295.838.783
VND
Cho ki'k6 todnsdu thdng k6t th1c
ngdy 30 th6ng 6ndm 2015
18.714.734.523375.570.202
25
19.090.304.725
COng ty C6 phAn XuAt Nhap khAu Y tO Domesco
Cho kir Xe toansdu thdng XCt tnfic
ngay 30 th1ng 6ndm 2016
101.384.271.821
1.309.377.28394.922.082_
B09a-DN
VND
Cho kl' ke toensdu thdng Xet tnfic
ngay 30 thdng 6ndm 201 5
86.678.952.384
(1.802.059.364)94.922.08395.160.000
THUYET MINH BAo cAo rA cHiNH RTENG G|UA N|EN D0 (ti6p theo)vdo ngdry vd cho k! k0 to6n s6u thdng k5t thUc ngiy 30 thdng 6 ndm 2016
24. THUE THU NHap DOANH NGHtFp (tiep theo)
24.2 Thu6 TNDN hiQn hdnh
ThuC TNDN hien hdnh phdi tri duqc x6c dinh dr.ra tr€n thu nh?p chiu thu6 cOa kV hiOnhdnh. Thu nhflp chiu thu6 crja COng ty kh5c vdi thu nh?p cluEc b6o c5o trong b6o cdo k6tqud hoqt clOng kinh doanh ri6ng gi0a ni6n dO vi thu nhfp chiu thu6 kh6ng bao gdm c6ckhoSn muc thu nh?p chiu thu6 hay chi phi ttuqc kh6u trir cho mr,rc dich tinh thu6 trong cdck!'kh6c vi cOng kh6ng bao g6m cdc kfodn mqrc khOng phdi chiu thu6 hay kh6ng duEckh6u tru cho muc ttich tinh thue. Thue TNDN hien hdnh phdi nQp cOa C6ng ty ctugc tfnhtheo thu6 su6t da ban hirnh ct5n ngiry t<5t tnUc k! k6 todn gi0a ni6n ctQ.
Dudi ttAy A O6i cniSu gi0a t6ng loi nhuAn fe toan trudc thu6 theo b5o c5o k6t qud hoatdQng kinh doanh ri6ng gi0a ni6n dO vd thu nh?p chlu thu€:
\2\Y
llJt
rul
vl
4
T6ng tqi nhufn t6 to6n trudc thuii
Cdc khodn di6u chinh:Thay tt6itrich trudc hoa h6ng bdn hdrng
Chi phi khdu hao vugt mfcChi phl kh6ng dugc kh5u tru khdc
Thu nhfp chlu thuii udc tinh trong k!'
Thu6 TNDN phiitri ufc tinh trong k!'
ThuC TNDN trich thi6u c5c nim trudcThuC TNDN phditrd ttAu k!Thu6 TNDN ctd trd trong k!'
ThuC TNDN phii tri cuOi fy
102.788.571.186 85.066.975.103
\xl,tA
0/,:s\\
20.557.714.237
10.883.918.134(19.677.522.731)
11.764.109.640
18.714.734.523
2.119.965.'1179.680.704.303
(20.217.517.617)
10.297.886.326
Thu6 thu nhQp hodn lqiCOng ty tl6 ghi nh?n tdi sin thu5 thu nhAp hoSn lai vdo ngdy kCt thUc k!' kO to5n gi0a ni6nd6 nhu sau:
Bdng cdn d6i k6 to6n ri6ng gioa 86o cdo k)t qud hoat dQngni6n dQ kinh doanh ri€ng gifua ni6n dQ
Cho ki kd todn Cho kjt Xe toansdu thdng klt sdu thdng k6tth1c ngdy 30 th0c ngdY 30
Ngdy 30 thdng Ngdy 31 thdng thdng 6 ndm thdng 6 ndm6 ndm 2016 12 ndm 2015 2016 2015
Trich tru0choa h6ng bdn hdrng 3.271.242.940 3.009.367.486
26
261.875.454 (375.570.202)
C6ng ty C6 phAn XuAt Nhap kh5u Y tO Domesco
rnuyEr MINH aAo cAo rn cniruH nrEruc crOn nrEru o0 (tiep theo)vdo ngdy vd cho f9' tC toan s5u th6ng t<6t tnUc ngdy 30 th5ng 6 ndm 2016
BOn li€n quan
COng ty TNHHDomenol
C6ng ty TNHH CFRInternational Spa
COng ty C6 phAnBao bi ATP
Nli dungM6i quan hO nghiQp vu
COng ty con Mua nguy€n liQu
C6 ttOng ldn Mua nguy€n liQu
B€n li6n quan Mua nguydn liQu
B09a-DN
VND
Cho kl k6 ban Cho kj,*e bensdu thdng kAt sdu thdng kltth0c ngdy 30 thhc ngdy 30thdng 6 ndm thdng 6 ndm
2016 201 5
1.503.600.000 1.171.500.000
- 36.128.273.246
- 139.620.000
9.407 .825.491 38.967.903.484
286.550.000 405.075.000
- 29.298.225
NGHTFP VU VOTCAC eEN LIEN QUAN
Cdc giao dich trgng y6u c0a C6ng ty vdic6c c6ng ty c6 li6n quan trong k!'bao g6m:
\\t4l
\l(
,/,{
C6c khoin phdi thu vi phdi tri vdi c6c b€n li€n quan vdo ngdy t<6t tnUc ky' kd toAn gi0a ni€nd6 nhu sau:
B€n li€n quan M6i quan hQ
VND
NQi dung Ngdy 30 thdng Ngdy 31 thdngnghiep vU 6 ndm 2016 12 ndm 2015
Phdi thu ngdn hg khdc (Thuy1t minh sd 7)
\o\\
l,$/,
Phdi trd ngttui bdn ngdn hgn (ThuyOt minh s6 tl)C6ng g TNHH CFR C6 dOng lon Mua nguy€n liQu
International Spa
C6ng ty TNHH C6ng ty con Mua nguyOn lieuDomenol
COng ty C5 phAn Bao B€n li6n quan Mua nguy6n liQu
bi ATP
COng ty TNHHDomenol
Luong, thuOng vi cdc khodn phUc lEi kh5c
COng ty con Cho muon 670.000.000 670.000.000
9.694.375.491 39.402.276.709
Thu nhQp cOa c6c thdnh vi€n HOi d6ng Qudn tri vi Ban T6ng Gi6m d6c trong k!' nhu sau:
VND
Cho ki'*6 toansdu thdng k6t thhc
ngdy 30 thdng 6ndm 2016
4.116.676.667
Cho kl'*6 toansdu thdng k6t thoc
ngdy 30 thdng 6ndm 201 5
2.145.394.119
27
Cong ty C6 phAn XuAt Nhap khAu y te Domesco
rHuyEr M|NH BAO CAO rnr CHinn nrEruc crun nrEru oQ (ti6p theo)vdo ngiy vd cho t<Y'fC toan sdu thdng t6t tnUc ngay 30 th6ng 6 ndm 2016
cAc cruu rEr rnuE HoAr DQNG
C6ng ty hi6n tlang thu6 kho theo hEp ddng thu6 hoat ctQng. VAo ngAy fet tnUc k!' kA to6ngi0a ni€n dQ, c6c khodn ti€n thu€ phdi trd trong trrong lai theo hEp e6ng thu6 hoat tlOngduEc trinh bdy nhu sau:
Dudi 1 ndmTuld6nSndm
roNG CQNG
Ngodi sLr ki€n dugc trinh bdy tai Thuy6t minh s6 18.1 , kph6t sinh sau ngdy k6t thric k!'kO to6n gi0a ni€n ttQ y€ubdy trong b5o c6o tiri chinh riOng gi0a ni€n tlQ.
sr/ K|EN sAU NGAY KEr rHUC KY KE rOAN G|UA N|EN D0
Dodn ThiQuy6nNguoi lfp
Ngdy 12 th6ng 8 nim 2016
B09a-DN
VNDNgdy 30 thdng 6 Ngdy 31 th6ng 12
D
ndm 2016
456.000.000628.000.000
ndm 201 5
456.000.0001.032.000.000
1.084.000.000 1.488.000.000
y6u nio kh6cinh hay trinh
,r('--
Phqm Nggc Tuy6nK6 toan trudng
Luong Thi Huong GiangT6ng Gi6m d5c
\-tl/
28