Phn tch bng CKT & KQKD ca CTCP Bibica k 31/12/2008-31/12/2009

PHN TCH BNG CN I K TON V BNG BO CO KT QU HOT NG KINH

DOANH TRONG K CA CNG TY C PHN BIBICA ( 31/12/2008-31/12/2009)
I. PHN TCH BNG CN I K TON
1. S bin ng v kt cu ti sn
a. S bin ng
M
s
100

TI SN
A. TI SN NGN
HN

110
111

I. Tin v cc khon
tng ng tin
204,756,220,545
Tin
12,756,220,545

30,533,213,380
30,533,213,380

174,223,007,165
-17,776,992,835

570.6
-58.22

120
121

II. Cc khon u t
ti chnh ngn hn
5,000,000,000
u t ngn hn
5,000,000,000

196,055,000,000
196,055,000,000

-191,055,000,000
-191,055,000,000

-97.45
-97.45

43,236,261,723
32,991,133,877

80,917,979,475
33,028,740,600

-37,681,717,752
-37,606,723

-46.57
-0.114

5,360,517,843

40,659,113,409

-35,298,595,566

-86.82

5.316,011,913

7,683,887,395

-2,367,875,482

-30.82

-431,401,910

-453,761,929

22,360,019

-4.928

70,835,265,816
72,217,736,499

86,639,874,166
86,639,874,166

-15,804,608,350
-14,422,137,667

-18.24
-16.65

-1,382,470,683

-1,382,470,683

17,687,952,792

8,123,026,586

9,564,926,206

117.75

1,038,462,369

1,080,100,379

-41,638,010

-3.855

7,544,602,320

3,262,181,143

4,282,421,177

131.27

875,758,606
8,229,129,497

3,045,114,128
735,630,936

-2,169,355,522
7,493,498,561

-71.24
1018.6

395,293,498,110

203,898,542,811

191,394,955,299

93.868

II. Ti sn c nh
366,590,815,113
1 .Ti sn c nh hu
hnh
166,013,429,442

173,675,668,764

192,915,146,349

111.08

139,456,865,452

26,556,563,990

19.043

130
131
132
135
139

III. Cc khon phi thu

ngn hn
Phi thu khch hng
Tr trc cho ngi
bn
Cc khon phi thu
khc
D phng phi thu kh
i

154
158

IV. Hng tn kho

Hng tn kho
D phng gim gi
hng tn kho
V. Ti sn ngn hn
khc
Chi ph tr trc ngn
hn
Thu
GTGT c
khu tr
Thu
v cc khon
phi thu Nh Nc
Ti sn ngn hn khc

200

B. TI SN
HN

140
141
142
150
151
152

220
221

31/12/2009

31/12/2008

Chnh lch

T l

341,515,700,876

402,269,093,607

-60,753,392,731

-15.1

DI

L TH H TIN-1001036215-K49C-A9

Phn tch bng CKT & KQKD ca CTCP Bibica k 31/12/2008-31/12/2009

222
223
227
228
229
230

250
252
258

259

Nguyn gi
Ga tr hao mn ly k
2. Ti sn c nh v
hnh
-Nguyn gi
-Ga tr hao mn ly k
3.Chi ph xy dng c
bn d dang
IV. Cc khon u t
ti chnh di hn
u t vo cng ty
lin k t, lin doanh
u t di hn khc
D phng gim gi
u t ti chnh di
hn

315,204,470,260
-149,191,040,818

269,806,513,479
-130,349,648,027

45,397,956,781
-18,841,392,791

16.826
14.455

1,944,205,019
3,042,539,152
-1,098,334,133

2,316,713,715
2,922,764,328
-606,050,613

-372,508,696
119,774,824
-492,283,520

-16.08
4.098
81.228

198,633,180,652

31,902,089,597

166,731,091,055
0

522.63

14,161,955,163

18,207,958,400

-4,046,003,237

-22.22

2,774,805,000
25,990,583,763

2,774,805,000
40,132,797,513

0
-14,142,213,750

0
-35.24

-14,603,433,600

-24,699,644,113

10,096,210,513

-40.88

12,014,915,647

2,525,812,187

21.022

12,014,915,647

2,525,812,187

21.022

606,167,636,418

130,641,562,568

21.552

261

V. Ti sn di hn
khc
14,540,727,834
Ch ph tr trc di
hn
14,540,727,834

270

Tng cng ti sn

260

736,809,198,986

Nhn xt:
T n T
n
N n
i
in
T N
i i
n n y i
n n
n
(97.45%)
i
n
i n (86.82%).
L n
n n
i
i
in
M T N n
in
n n
n n
in n
n
iT N
n
i
n
S
n
n
T
n
n
n n
T
cng ty lin doanh, i n
n
y i
n
n
n
n
i
n n
%.
N
n
N n
i
N n n n n
n n
n
7
n
iN
n n

b. t cu T
h n
TSNH
TSDH
T n

N 2008(%)
66.37
33.63
100

Nhn xt:
y n i
n
n
7 n
T
2. bin ng v kt cu ca ngun vn
a. bin ng
L TH H TIN-1001036215-K49C-A9

n n

n 7

n
i

N 2009(%)
46.35
53.65
100

T
->53.65%).

T N

Phn tch bng CKT & KQKD ca CTCP Bibica k 31/12/2008-31/12/2009

M
s
300

NGUN VN
A - N PHI TR

31/12/2009
213,556,430,725

31/12/2008
111,738,289,876

Chnh lch
101,818,140,849

T l
91.122

I. N ngn hn
1. Vay v n ngn hn
2. Phi tr ngi bn
3. Ngi mua tr tin
trc
4. Thu c cc khon
phi np Nh nc
5. Phi tr ngi lao
ng
6. Chi ph phi tr
9. Cc khon phi tr,
phi np ngn hn
khc

157,211,102,969
43,658,720,078
75,147,492,654

101,122,358,030
16,974,584,354
57,437,412,268

56,088,744,939
26,684,135,724
17,710,080,386

55.466
157.2
30.834

3,413,381,311

4,137,188,167

-723,806,856

-17.5

4,569,796,010

7,630,195,818

-3,060,399,808

-40.11

1,265,608,831
23,357,036,009

690,714,668
11,409,880,180

574,894,163
11,947,155,829

83.232
104.71

5,799,068,076

2,842,382,575

2,956,685,501

104.02

II. N di hn
3. Phi di hn khc
4. Vay v n di hn
6. D phng tr cp
mt vic lm

56,345,327,756
1,487,536,000
53,999,998,016

10,615,931,846
1,547,536,000
8,210,602,106

45,729,395,910
-60,000,000
45,789,395,910

430.76
-3.877
557.69

857,793,740

857,793,740

523,252,768,261

494,429,346,542

28,823,421,719

5.8296

521,579,075,484

491,682,668,359

29,896,407,125

6.0804

154,207,820,000

154,207,820,000

302,726,583,351

302,726,583,351

-713,800,503

-713,800,503

14,018,170,003

10,587,588,608

3,430,581,395

32.402

4,291,431,382

3,291,431,382

1,000,000,000

30.382

47,048,871,251

20,869,245,018

26,179,626,233

125.45

2,746,678,183

-1,072,985,406

-39.06

2,746,678,183

-1,072,985,406

-39.06

B- VN CH
HU

I. Vn ch s hu
1. Vn u t ca ch
s hu
2. Thng d vn c
phn
6. Chnh lch t gi
hi oi
7. Qy u t pht
trin
8. Qy d phng ti
chnh
10. L i nhun cha
phn phi

II. Ngun kinh ph v

1,673,692,777
qu khc
1. Qy khen thng,
phc l i
1,673,692,777

0
TNG
CNG
736,809,198,986
NGUN VN
L TH H TIN-1001036215-K49C-A9

606,167,636,418

130,641,562,568

21.552
3

Phn tch bng CKT & KQKD ca CTCP Bibica k 31/12/2008-31/12/2009

Nhn xt:
N
n
N n n

N n
i
n i

iN

n n

Q
i n

Li n n
n
i n
b. t cu ngun vn

Khon m c

Nm 2008

Nm 2009

N phi tr

18.43

28.98

VCSH

81.57

71.02

Tng

100

100

Nhn xt:
N
n y
y i
n
i
y n
n n
in
i
n
i
.
c. Ph n tch di n bi n ngun vn v s dng ngun.
I N

IN NGUN

TIN

VN
1.Tin

17,776,992,835

4.09

2. u t ngn hn

191,055,000,000

43.99

3. Phi thu khch hng

37,606,723

0.01

4. Tr trc cho ngi bn

5. Cc khon phi thu khc

35,298,595,566
2,367,875,482

8.13
0.55

6. Hng tn kho

14,422,137,667

3.32

7. D phng gim gi HTK

1,382,470,683

0.32

8. Chi ph tr trc ngn hn

41,638,010

0.01

9. Thu v cc khon phi 2,169,355,522

thu N N
10. Ga tr hao mn ly k
18,841,392,791

0.50

11. Vay v n di hn

45,789,395,910

10.54

12. u t di hn khc

14,142,213,750

3.26

13. Ga tr hao mn ly k

492,283,520

0.11

14. Vay v n ngn hn

26,684,135,724

6.14

15. Phi tr ngi lao ng

16. Phi tr ngi bn

574,894,163
17,710,080,386

0.13
4.08

L TH H TIN-1001036215-K49C-A9

4.34

NG
NGUN
1. D phng phi thu
kh i
2. Cc khon tng
ng tin
3. Ti sn ngn hn
khc
4. Ti sn khc
5.
Nguyn
gi
TSCHH
6.
Nguyn
gi
TSCVH
7. Chi ph xy dng c
bn d dang
8. D phng gim gi
u t TC di hn
9. Chi ph tr trc di
hn
10.Ngi mua tr tin
trc
11. Thu c cc khon
phi np NN
12. Phi tr di hn
khc
13 . Chnh lch t gi
hi oi
14. Qy khen thng,
phc l i

TIN

22,360,019

0.01

192,000,000,000

44.21

4,282,421,177

0.99

7,493,498,561
45,397,956,781

1.73
10.45

119,774,824

0.03

166,731,091,055

38.39

10,096,210,513

2.32

2,525,812,187

0.58

723,806,856

0.17

3,060,399,808

0.70

60,000,000

0.01

713,800,503

0.16

1,072,985,406

0.25

Phn tch bng CKT & KQKD ca CTCP Bibica k 31/12/2008-31/12/2009

17. Chi ph phi tr
18. Cc khon phi tr, phi
np NHn khc
19. Qy u t pht trin
20. Qy d phng ti chnh
21.L i nhun cha phn phi
Tng

11,947,155,829
2,956,685,501

2.75
0.68

3,430,581,395
1,000,000,000
26,179,626,233
434,300,117,690

0.79
0.23
6.03
100

Tng

434,300,117,690

100

Nhn xt:
u t ngn hn ca doanh nghip 43.99 c th do doanh nghip ang m rng hot ng kinh
doanh nhm tng l i nhun.
Vay v n di hn tng 10.54 chng t doanh nghip ang huy ng vn cho cc hot ng m
rng sn xut v u t thu l i.
Chi ph xy dng c bn d dang l 38.39 ta c th thy c cng ty ang trong giai on m
rng quy m sn xut.
Cc khon tng ng tin chi m 44.21 chng t doanh nghip b chi m d ng vn o nn doanh
nghip cn c cc bin php thu hi vn nhm m c ch u vo chi n l c m rng hot ng sn xut
kinh doanh.
II. PHN TCH BO CO KQKD
B O C O K T QU KINH DOANH
M
s
CH TI U
2009
Doanh thu bn hng v
1
cung cp dch v
631,961,946,517
Cc khon gim tr
2
doanh thu
5,007,793,443
Doanh thu thun bn
hng v cung cp dch
10
v
626,954,153,074
11
Ga vn hng bn
441,049,041,712
L i nhun gp v hng
bn v cung cp dch
20
v
185,905,111,362
Doanh thu hot ng
21
ti chnh
26,955,623,935
22
Chi ph ti chnh
7,279,245,427
23
Chi ph l i vay
1,804,112,828
24
Chi ph bn hng
109,305,695,606
Chi ph qun l doanh
25
nghip
32,797,558,743
L i nhun t hot
30
ng kinh doanh
63,478,235,521
31
Thu nhp khc
3,340,508,232
32
Chi ph khc
2,517,728,700
40
L i nhun khc
822,779,532
Tng l i nhun k ton
50
trc thu
64,301,015,053
Chi ph thu TNDN
51
hin hnh
7,008,488,025
L TH H TIN-1001036215-K49C-A9

2008

Chnh lch

T l

545,207,629,935

86,754,316,582

15.912

788,354,284

4,219,439,159

535.22

544,419,275,651
420,513,522,279

82,534,877,423
20,535,519,433

15.16
4.8834

123,905,753,372

61,999,357,990

50.038

31,516,539,869
32,508,511,144
7,215,428,664
76,054,625,460

-4,560,915,934
-25,229,265,717
-5,411,315,836
33,251,070,146

-14.47
-77.61
-75
43.72

28,102,098,904

4,695,459,839

16.709

18757057733
3,721,494,167
553,188,646
3,168,305,521

44,721,177,788
-380,985,935
1,964,540,054
-2,345,525,989

238.42
-10.24
355.13
-74.03

21,925,363,254

42,375,651,799

193.27

1,073,999,859

5,934,488,166

552.56
5

Phn tch bng CKT & KQKD ca CTCP Bibica k 31/12/2008-31/12/2009

60
62
70

L i nhun sau thu

TNDN
57,292,527,028
L i nhun sau th u ca
c ng cng ty m
57,292,527,028
L i c bn trn c
phi u
3,715

20,851,363,395

36,441,163,633

174.77

20,851,363,395

36,441,163,633

174.77

1,461

2,254

154.28

Nhn xt: Nh n chung cc ch tiu trong BCKQKD u c xu hng tng.

D n
n n
n
n
i n n
L i n n
i
n 154.28%.

i
i n
i
i y u gi
n
n 7
Li nhun khc gi m gi m 74.03%
III. PHN TCH CC T TI CHNH

7 77

1. Ch tiu tr n ngn hn
a. H s thanh t n hin thi

5.42

3.45

Kh nng thanh ton hin hnh ca cng ty lun mc cao, tuy nhin nm 2009 li gim so vi
nm trc.
b. H s thanh t n nhanh.

=0.3
=1.3

Kh nng thanh ton n tc thi ca cng ty c xu hng tng, nhng u t nh trng khng tt.nm
2008 vi Rq 0.3 th cng cha m bo thanh ton cc n tc thi, nm 2009 Rq 1.3 cho thy cng ty
ang gi qu nhiu tin, gy ng vn.
Nhn xt: Mc d c h s kh nng tr n hin hnh gim nhng cng ty v n m bo thanh ton
cc khon n , v h s ny gim nhng khng qu nhiu, bn cnh l s tng ln ca kh nng thanh
ton n . C th tm k t lun t nh h nh ti chnh ca cng ty ang t nh trng tt.
2. Cc ch tiu tr n di hn
a. H s n

H s n nm 2009 tng ln cho thy doanh nghip tng cng s d ng cc khon vay ti tr cho
u t doanh nghip.
b. H s n di hn

L TH H TIN-1001036215-K49C-A9

0.02
0.097

Phn tch bng CKT & KQKD ca CTCP Bibica k 31/12/2008-31/12/2009

H s n di hn tng qua phn nh doanh nghip ang s d ng nhiu khon vay di hn u t

vo sn xut v hot ng ti chnh.
3. Cc ch tiu hiu qu
a. V ng qua tng ti sn

Vng quay tng TS gim t 0.96->0.89.

b. V ng qua hng tn kh

S ngy 1 vng quay:

Vng quay hng tn kho tng t 6.28 ln 8.68 ,bi vy m thi gian cho 1 vng quay gim t 57
ngy xung cn 41 ngy.
c. V ng qua cc kh n phi thu.

K thu n b nh qun

Vng quay cc khon phi thu tng t gn gp i ,do thi gian cho 1 ln thu n gim xung
tng ng.
d. Hiu sut s dng T C.

L TH H TIN-1001036215-K49C-A9

Phn tch bng CKT & KQKD ca CTCP Bibica k 31/12/2008-31/12/2009

Hiu sut s d ng TSC ca cng ty gim t 2.84 ->1.66.

Nhn xt:
Vng quay tng ti sn, hiu sut s d ng TSC c xu hng gim, nhng vic qun tr hng tn
kho v cc khon phi thu li c xu hng tng. Nguyn nhn l gii c th l chnh vic qun tr hng tn
kho v cc khon phi thu tt gip cng ty gim vn u t d tr, rt ngn chu k chuyn i hng d tr
thnh tin mt,trnh nguy c ng hng tn kho, c vn ti u t,thanh ton cc khon n nhanh.
3.
h nng sinh i ti chnh
a. T sut sinh i ca ti sn

T sut sinh li ca ti sn tng t 0.036- >0.087

b. T sut i nhun trn vn t c

Doanh l i VCSH dang c xu hng tng,v qua 2 nm tng t 0.042->0.109.

Nhn xt:Qua phn tch ta thy rng cc t s th hin kh nng sinh li ca cng ty c xu hng
tng .ROA t 0.036- 0.087.ROE t 0.042- 0.109.T ta thy rng cng ty ang lm n hiu qu, t nh
h nh ti chnh ca cng ty ang lnh mnh.
4. KT LUN
im mnh.
S tng mnh ca doanh thu qua 2 nm d n n l s tng ln ca l i nhun gn gp i, chnh v
vy m l i c bn trn c phi u tng gn gp 3, iu ny l k t qu ca vic cng ty u t vo TSC
nhm m rng quy m sn xut, tng cng hot ng bn hng , m rng qui m sn xut.
Vic qun l hng tn kho ngy cng hiu qu hn chng t cng ty ang hot ng c hiu qu.
Kh nng thanh ton ca cng ty lun c m bo, v phn ln u tng.
Cc t s sinh li u tng chng t cng ty ang lm n c hiu qu.
im y u.
TSNH gim trong khi cc khon vay tng, doanh nghip s gp ri ro khi thanh ton n ngn hn.

L TH H TIN-1001036215-K49C-A9