CONG TY CP GACH NGOI KIENGIANG CONG HOA XA HOI CHU NGHIA VIET NAM Boc lap - Ty do - Hanh phiic S6:.M../KBT V/v:''Giai trinh lai nhuan Qui I nam Kien g

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1 CONG TY CP GACH NGOI KIENGIANG CONG HOA XA HOI CHU NGHIA VIET NAM Boc lap - Ty do - Hanh phiic S6:.M../KBT V/v:''Giai trinh lai nhuan Qui I nam Kien giang, ngay 18 thang 04 nam giam so vai Qui I nam 2013 " ^ Kinh guri: - Uy ban Chung khoan Nha nuac - Sa Giao dich Chung khoan Ha Noi 1. Ten cong ty: CONG TY CO PHAN GACH NGOI KIEN GIANG 2. Ma chiing khoan: KBT 3. Dia chi tru so chinh: To 4-Khu pho Xa Ngdch-Thi trdn Kien luang-huyen Kien luang-tinh Kien giang. 4. Dienthoai: Di dong : Fax: Nguai thuc hien cong bo thong tin: Le Quang Tuan 6. Noi dung cua thong tin cong bo: 6.1 Bao cao tai chinh Qui I nam 2014 cua Cong Ty CP Gach ngoi Kien giang lap ngay 18 thang 04 nam 2014 bao g6m: BCDKT, BCKQKD, BCLCTT, TMBCTC. 6.2 Noi dung giai trinh igi nhuan sau thue -241 trieu dong, nguyen nhan dan den 16 nhu sau : 1. Tuy doanh thu tang 40,52% so vai cung ky tuang ung tang Igi nhuan ggp 620 trieu dong. Nhung khong bu dap dugc chi phi. 2. Mot so chi phi tang lam anh huang den Igi nhuan: 2.1. Chi phi tai chinh tang 61,67% so vai cung ky nam truac la do tang lai vay cua day chuyen 2 - giai doan 2 tuang ung 398 trieu dong Chi phi ban hang tang 113% so vai cung ky nam truac tuang ung 625 trieu dong, cu the nhu sau: Irons do:. Chi phi Palet dong kien xuat ban gach thanh pham tang : 299 trieu dong. Ngoai ra san lugng tieu thu Qui I nam 2014 tang 50,23%) so vai Qui I nam 2013 lam cho chi phi ban hang nhu : Luang, boc xep, khac... tang len tuang ung 326 trieu dong. 3. Khi do san lugng tieu thu Qui I nam 2014 so vai ke hoach cua Qui I nam ,8 trieu vien/ 15 trieu vien chi dat 65%) 7. Dia chi Website dang tai toan bg bao cao tai chinh: Chung toi xin cam ket cac thong tin cong bo tren day la dung su that va hoan toan chiu trach nhiem truac phap luat ve noi dung thong tin cong bo mi nhan: - Nhu tren. NGlTg^f^^Mg^^ W^O PHAP LUATu^/^

2 CONG TY C6 PHAN GACH NGOI KIEN GIANG Bao cao tai chinh Khu ph6 Xa ngach - TT Kien lu-cng - Kien giang Qui I Nam 2014 Tel: Fax: Mlus6B01-DN BANG CAN DOI KE TOAN Chi tieu (Via chi tieu Thuet Minh S6 cuoi ky S6 diiu nam TAI SAN A- TAI SAN NGAN HAN Tlln va cac khoan tu'ang dipang tlln I.Tien 111 V Cac khoan tuang duang ti n 112 II. Cac khoan diu tip tai chinh ngin han 120 V Dau iw nglin han Dy phong giam gia dau iw ngan han 129 III. Cac khoan phai thu ngin han Phai thu khach hang ^ Tra truac cho nguai ban Phai thu npi bo ng^n han Phai thu theo tien dp ke hoach hp'p dong xay dung Cac khoan phai thu khac 135 V Dy phong phai thu ngin han kho doi 139 ( ) ( ) IV. Hang t6n kho Hang t6n kho 141 V Dy phong giam gia hang ton kho 149 V.Tai san ngin han khac Chi phi tra truac ng^n han Thue GTGT duac khau tru Thue va cac khoan khac phai thu Nha nude 154 V Tai san ngan han khac B. TAI SAN DAI HAN Cac khoan phai thu dai han Phai thu dai han cua khach hang Von kinh doanh a dan vi true thupc Phai thu dai han npi bp 213 V Phai thu dai han khac 218 V Dy phong cac khoan phai thu dai han kho doi 219 Il.Tai san c6 dinh Tai san c6 dinh hu>u hinh 221 V Nguyen gia Gia tri hao mon iuy ke 223 ( ) ( ) 2. Tai san c6 dinh thue tai chinh 224 V.09 - Nguyen gia Gia tri hao mon Iuy k Tai san c6 dinh vd hinh 227 V Nguyen gia ^ Gia trj hao mon Iuy k^ 229 ( ) ( )

3 Chi tieu Ma chi tieu Thuet Minh S6 cudi ky S6 djiu nam 4. Chi phi x^y dyng ca ban dd dang 230 V _ III. Bit dong san 6au txp 240 V.12 - Nguyen gia Gi^ trj hao m6n iqy ke 242 IV. Cac khoan diu tif tai chinh dai han Eau tu vao cong ty con Dau tu vao c6ng ty lien ket, lien doanh Dau tud^i han khac 258 V Dy ph6ng giam gi^ dau tu tai chinh dai han 259 V. Tai san dai h^n khac Chi phi tra trudc d^i han 261 V Tai san thue thu nh$p hoan lai 262 V Tai san dai han khac 268 VI. Lai th thipo-ng mai 269 T6NG CONG TAI SAN NGUON V6N A. Na PHAI TRA No* ngin han Vay va ng ngin han 311 V Phai tra ngudi ban Ngudi mua tra ti^n truac Thue va c^c khoan phai nop nha nuac 314 V Phai tra ngudl lao dong Chi phf phai tra 316 V Phai tra noi bo Phai tra theo tien dp ke hoach hp'p d6ng xay dung Cac khoan phai tra, phai nop ngin han khac 319 V Dy ph6ng phai tra ngin han Quy khen thudng phuc \&\ II. Uo> dai han Phai tra dai han ngudi b^n Phai tra dai han noi bp 332 V Phai tra dai han kh^c Vay v^ np- dcii han 334 V Thul thu nhap hoan lai phai tra 335 _V Dy phong trg cip mat viec lam Dy phong phai tra dai han 337 8, Doanh thu chua thyc hien Quy phat trien khoa hpc va c6ng nghe 339^ B.VON CHUS6'HOU 400 V V6n chu sd hipu ^ V6n diu tu cua chu sd huu Thang du von co phan Von khac cua chu sd huu _ 413_ 4. Co phi4u quy Chenh l ch d^nh gia lai tai san 415

4 Chi tieu IVIa chi tieu Thuet Minh 86 cu6i ky S6 d u nam 6. Chenh lech ty gia hoi doai Quy dau tw phat trien Quy du phong tai chinh Quy khac thupc v6n chu sd hij^u (tu- thien XH) Lp'i nhuan sau thu6 chua phan phdi Nguon von dau tu XDCB Quy h5 trp- sap xep doanh nghiep 422 II. Ngudn kinh phi va quy khac Ngu6n kinh phf 432 V Nguon kinh phf da hinh thanh TSCD 433 C. LQI ich C6 DONG THlfiU S6 439 TONG CONG NGU6N V6N CAC CHI TIEU NGOAI BANG 1. Tai san thue ngoai Vat tu, hang hoa nhan giu" hp, nhan gia cong Hang hoa nhan ban hp, nhan ky gui, ky cup'c Np" kho doi da xu iy Ngoai te cac loai Dy toan chi sy nghiep, dy an 06

5 CONG TY C6 PHAN GACH NGOI KIEN GIANG Bao cao tai ciiinli Khu ph6 Xa ngach - TT Kien luang - Kien giang Qui I Nam 2014 Tel: Fax: KET QUA KINH DOANH Mlu s6 B 02-DN Chi tieu Ma chi tieu Thuet Minh Qui Nay Nam nay Qui Nay Nam tru-o-c Luy kl (Nam nay) Luy k (Nam tru-ac) 1. Doanh thu ban hang va cung cap djch vu 01 VI Cac khoan giam tru- doanh thu Doanh thu thuan ve ban hang va cung cap djch vu (10 = 01-02) Gia von hang ban 11 VI Lp'i nhuan gpp vl ban hang va cung dp djch vu(20=10-11) Doanh thu hoat dong tai chinh 21 VI Ghi phi tai chinh 22 Vi Trong do: Chi phi I3i vay ^ Chi phi ban hang 24 VI Chi phf quan Iy doanh nghiep 25 VI Lp'i nhuan thuan tip hoat dpng kinh doanh {30=20+(21-22)-(24+25)} 30 ( ) ( ) Thu nhap khac Chi phf khac Lp-i nhuan khac(40=31-32) Phan lai lo trong cong ty lien ket, lien doanh T6ng lp-i nhuan k toan tru'dc thu4(50=30+40) 50 ( ) ( ) Chi phf thue TNDN hien hanh Chi phi thue TNDN hoan lai Lp'i nhuan sau thul thu nhap doanh nghiep(60= ) 60 ( ) ( ) Lp'i nhuan sau thue cua co dong thieu so Lp'i nhuan sau thue cua co dong cong ty me Lai ca ban tren c6 phieu(*)

6 CONG TY C6 PHAN GACH NGOI KIEN GIANG Bao cao tai chinh Khu ph6 Xa ngach - TT Kien lu'o'ng - Kien giang Qui I Nam 2014 Tel: Fax: Mlu s6 B 03-DN BAO CAO LU'U CHUYEN TIEN TE Chi tieu Ma chi tieu Thuydt minh Luy kl din quy nay (Nam nay) Luy kl din quy nay (Nam tru-ac) 1. LU'U chuyin tiln tif hoat dpng Icinh doanh 1. Lai nhuan tru'o'c thue 01 ( ) Di u chinh cho cac khoan - Kh u hao TSCD Cac khoan dy phong Lai, 16 chenh lech ty gia hoi do^i chifa thyc hien Lai, 16 iiy hoat dong diu tu- 05 ( ) ( ) - Chi phi lai vay 06^ ( ) Lai nhuan tip hoat dong l<inh doanh tru'o'c thay ddi vdn lu'u dong 08 ( ) Tang, giam c^c khoan phai thu Tang, giam hang t6n kho 10 ( ) ( ) - Tang, giam cac khoan phai tra (Khong ke lai vay phai tra, thue thu nhap doanh nghiep phai nop) 11 ( ) Tang, giam chi phf tra tru'o'c 12^ ( ) ( ) -Tien lai vay da tra --IS ( ) - Thu thu nhap doanh nghiep da nop 14 - ( ) - Tien thu khac ti> hoat dpng kinh doanh Ti6n chi khac cho hoat dong kinh doanh ±6 ( ) LU'U chuyin tiln thudn tip hoat dong kinh doanh 20 ( ) II. LU'U chuyen tiln tij' hoat dong diu tu* ITien chi de mua sim, xay dyng TSCD va cac tai san dai han kh^c 21 2.Tien thu tij thanh Iy, nhu'ong ban TSCD va cac t^i san dai han khac ( ) 3.Tien chi cho vay, mua c^c cong cu no cua don vi khac Ti6n thu h6i cho vay, b^n lai cac c6ng cu no cua don vj khac 24 S.Tien chi diu tu' gop von vao don vj khac Ti6n thu h6i diu tu" gop von vao don vj khac 26 _ - 7.Tien thu lai cho vay, co ticc va lai nhuan du'o'c chia LU'U chuyin tiln thuin tin hoat dong diu tu* ( ) III. LU'U chuyin tiln tip hoat dong tai chinh ITiln thu tu' phat hanh co phi6u, nhan v6n gop cua chu sa hij-u 31 2.Tien chi tra von gop cho cac chu so" hij'u, mua lai co phi^u cua doanh nghiep da phat hanh 32 3.Tien vay ng^n han, dai han nhan du'o'c Tiln chi tra ng g6c vay 34 ( ) ( ) 5Tiln chi tra ng thue t^i chinh Co tcfc, Igi nhuan da tra cho chu so' hij'u

7 Chi tieu Ma chi tieu Thuylt minh Luy kl din quy nay (Nam nay) Luy ke din quy nay (Nam tru'o'c) LU'U chuyin tiln thuin tip hoat dong tai chinh LU'U chuyin tiln thuin trong ky (50 = ) 50 ( ) ( ) Tiln va tifong du'ong tien dau l<y Anh hu'ong cua thay doi ty gi^ h6i doai quy doi ngoai te 61 _ - Tiln va tu-ang du'ang tiln cu6i l^y (70 = )

8 CONG TY CO PHAN GACH NGOI KIEN GIANG THUYfiT MINH BAO GAG TAI CHINH Cho ky ke toan Qui I nam 2014 Dan vi tinh la Dong Viet Nam trir trwang hap dwac ghi chu khac Ban thuyit minh nay la mot bo phan khong ths tach rai va dwac doc cung vai ban bao cao tai chinh dinh kern. 1. Dac didm hoat dong cua doanh nghiep 1.1. Hinh thifc sa hcpu v6n Cong ty C6 ph n Gach Ngoi Kien Giang {6wa\y gpi tit la Cong ty) la doanh nghiep dup-c CO phan hoa ti> Xi nghiep gach Tuynel Kien Giang thupc Cong ty 0 u tu* va Xay dyng Kien Giang (nay la Cong ty TNHH Mot Thanh Vien Dau tu' Phat Trien Nha Kien Giang). Cong ty du'p'c thanh lap theo Giay chii-ng nhan dang ky kinh doanh cong ty c6 phan s ngay 01 thang 04 nam 2008 do So k4 Hoach va Dau Tu' tinh Kien Giang cap; va cac Gi y chipng nhan dang ky kinh doanh thay doi voi Ian thay d6i g n day nhat la Gi y chu'ng nhan dang ky doanh nghiep so ngay 30 thang 03 nam Tru so va nha may cua Cong ty dupe dat tai T6 04, Khu Pho Xa Ngach, Thi tran Kien Lu'ong, Huyen Kien Lu'ong, Tinh Kien Giang. V6n dieu le theo Giiy chu'ng nhan dang ky doanh nghiep la dong LTnh VLPC kinh doanh San xuit gach tuynel Nganh ngh kinh doanh Theo Giay chijng nhan dang ky doanh nghiep, nganh nghe kinh doanh chinh cua Cong ty la: Khai thac cat, soi, dat set, dit bun; San xu t san pham chju lu-a; San xu t vat lieu xay dyng tij dat set; San xuat san phim gom SLC khac; Ban buon than da, than bun va nhien lieu rin khac; Ban buon hang g6m, su', thuy tinh; Ban buon gach xay, ngoi, da, cat, soi, dat bun; Ban le xi mang, gach xay, ngoi, da, cat, soi va vat lieu xay dyng khac trong cija hang chuyen doanh; Van tai hang hoa bang du'ang bp; Van tai hang hoa du'ong thuy npi dia; Cho thue xe oto va xe co dpng co khac; Khai thac va thu gom than bun. 2. Nam tai chinh, dan vj ti n te SLF dung trong k toan 2.1. Nam tai chinh Nam tai chinh cua Cong ty tu' 01/01 den 31/ Dan vj tiln te su> dung trong kl toan Don vj tien te SLf dung trong ghi chep ke toan la Dong Viet Nam. 3. Chuin mifc va chi do kl toan ap dung 3.1. Chi do kl toan ap dung Cong ty ap dung Chuan myc va Chi dp ke toan Viet Nam Hinh thu'c kl toan ap dung ' Cong ty ap dung hinh thccc ke toan la Nhat ky chung Tuyen b6 vl viec tuan thu Chuin mu'c kl toan va Chi do kl toan Cong ty tuan thu Chuin myc va Chi dp kl toan Viet Nam dl scan thao va trinh bay cac bao cao tai chinh cho giai doan tai chinh tu" ngay 01 thang 01 nam 2014 den ngay 31 thang 03 nam Cac chinh sach kl toan ap dung 4.1. Nguyen tac ghi nhan tien va cac khoan tu'ang du'ang tien

9 CONG TY C6 PHAN GACH NGOI KIEN GIANG THUYDT MINH BAG CAO TAI CHINH Cho ky ke toan Qui I nam 2014 Dan vi tinh la Ddng Viet Nam trir trwang hap dwac ghi chu khac Tiln bao gom tien tai quy, tien dang chuyen va cac l<hoan ky goi khdng ky han. Tu'ong du'ang tiln la cac khoan dau tu' ngin hgn khong qua 03 thang, co kha nang chuyen doi dl dang thanh mot lu^gng tien xac djnh va khong co nhilu rui ro trong chuyin doi th^nh tien Cac giao djch b^ng ngoai te Cac nghi$p vu phat sinh bing ngoai te du-gc hgch toan theo ty gia hoi doai vao ngay phat sinh nghiep vu. Cac khoan chenh lech ty gia phat sinh trong qua trinh thanh toan du'o'c ghi nhan trong bao cao kit qua hogt dpng kinh doanh trong ky. So du' cac khoan muc tiln, ng phai thu, ng phai tra co glc ngoai te, ngoai trir s6 du' cac khoan tra truac 3 cho ngu'o'i ban bing ngoai te, s6 du chi phi tra truac bing ngoai te va so du doanh thu I nhan truac bing ngoai te, dugc chuyen doi sang dong tien hach loan theo ty gia h6i f doai vao ngay lap bang can d6i kl to^n. Chenh lech ty gia h6i doai phat sinh do danh J gia lai so du ngoai te cuoi ky sau khi bu tru tang giam dugc hach toan vao kit qua ^ kinh doanh trong ky, ^ 4.3. Chinh sach 1^1 toan ddi vai hang tin Icho Nguyen tac danh gia hang tin kho ' Hang ton kho dugc hach toan theo gia goc. Truang hgp gia trj thuin co the thuc hi^n dugc thap han gia g6c thi hach toan theo gia tri thuan co thi thuc hi$n dugc. Gia goc hang ton kho bao gom: Chi phi mua, chi phi chi biln va cac chi phi lien quan true tiep khac phat sinh dl c6 dugc hang ton kho a dja dilm va trang thai hien tgi. Chi phi mua cua hang tin kho bao gim gia mua, cac loai thul khong dugc hoan lai, chi phi v n chuyen, boc xip, bao quan trong qua trinh mua hang va cac chi phi khac CO lien quan true tilp din viec mua hang ton kho. Cac khoan chiet khiu thuang mai va giam gia hang mua do hang mua khong dung quy each, phim chit dugc tru (-) khoi chi phi mua. Phuong ph^p xac djnh gia trj hang tin kho cuoi nam tai chinh Gia trj hang tin kho dugc xac dinh theo phuong phap binh quan gia quyen, Phuong phap hach toan hang ton kho Hang ton kho dugc hgch toan theo phuang phap ke khai thuang xuyen. Lap du phong giam gia hang ton kho Cu6i nam tai chinh, khi gia tri thuan c6 thi thuc hi n dugc cua hang tin kho nhd han gia goc thi phai lap du phong giam gia hang tin kho. So du phong giam gi^ hang ton kho dugc lap la so chenh lech giua gia goc cua h^ng tin kho Ion han gia tri thuin co the thuc hien dugc cua hang ton kho. Du phong giam gia hang ton kho dugc thuc hien tren ca sa tung mat hang ton kho. Nguyen lieu, vat lieu va cong cu dung cu du tru dl su dung cho muc dich san xuat ra san phlm khong dugc lap dy phong neu san pham do chung gop phin clu tao nen se dugc ban bing hoac cao han gia thanh san xuat cua san pham Nguyen tic ghi nhan cac khoan phai thu thtpcng mai va phai thu khic Nguyen tac ghi nhan Cac khoan phai thu thuang mai va phai thu khac thi hien gia tri co thi thuc hien dugc theo du kien. Nguyen tic du phong phai thu kho doi Du phong phai thu kho doi dugc Igp cho cac khoan ng phai thu qua han thanh toan hoac cac khoan ng co bing chung chic chin 1^ khong thu dugc. trang 2

10 CONG TY C6 PHAN GACH NGOI KIEN GIANG THUYDT MINH BAO CAO TAI CHfNH Cho ky ke toan Qui! nam 2014 Dan vj tinh la Dong Viet Nam tor truung hap dwoc ghi chu khac 4.5. Nguyen tic ghi nhan va khdu hao tai san cd djnh Nguyen tic ghi nhan nguy n gi^ tai san co djnh huu hinh Tai san cl djnh huu hinh dugc xac dinh gia trj ban diu theo nguyen gia. Nguyen gia la toan bp cac chi phi ma doanh nghiep bo ra dl co dugc tai san co dinh huu hinh tinh din thoi diem dua tai san do vao tr^ng thai su dung. Nguydn tic ghi nhan tai san co djnh v6 hinh Tai san co dinh v6 hinh dugc xac dinh gia trj ban dau theo nguyen gia. Nguyen gia la toan bp cac chi phi ma doanh nghiep bo ra dl co dugc tai san cl dinh v6 hinh tinh din } thoi diem dua tai san do vao trang thai SLP dung theo du tinh. ^ Phuang phap khau hao Nguyen gi^ tai san co djnh dugc khiu hao theo phuang phap duang thing trong suit thai gian huu dung du tinh cua tai san. Thai gian khiu hao u^c tinh cho mpt s6 nhom tai san nhu sau: ^ G j + Nha cua. v t kiln true nam x + May moc thiet bi nam + Phuang tien van tai truyen din nam + Thilt bj, dung cu quan Iy nam + Tai san co djnh v6 hinh nam 4.6. Nguyen t^c v6n hoa cac khoan chi phi di vay Chi phi di vay lien quan true tiep din viec diu tu xay dung hoac san xuat tai san da dang dugc tinh vao gia tri cua tai san do khi doanh nghiep chic chin thu dugc Igi fch kinh tl trong tuang lai do su dung tai san do va chi phi di vay co thi xac dinh dugc mpt each dang tin cay. Ty le von hda dugc tinh theo ty le lai suit binh quan gia quyin trong ky, ngoai tru cac khoan vay rieng biet Ghi nhan chi phi phi\a va du' phong phai tra Chi phi phai tra dugc ghi nhan can cu vao cac thong tin c6 dugc vao thai dilm cu6i nam va cac uac tinh dua vao thing k kinh nghiem. Theo Luat Bao hilm Xa hpi, Cdng ty va cac nhan vien phai dong gop vao quy Bao hilm that nghiep do Bao hilm Xa hpi Viet Nam quan Iy. Muc dong bai moi b^n dugc tinh bang 1% cua mcrc thip han g\(ya luang ca ban cua nhan vien hoac 20 Ian muc luang toi thieu chung dugc Chinh phu quy dinh trong tung thai ky Nguin v6n chu sa hou Von diu tu cua chu sa huu dugc ghi nhan theo s6 von thyc gop cua chu so hu'u. Ghi nhan co tuc Co tuc dugc ghi nhan la mpt khoan phai tra vao ngay cong bo co tuc Phan chia lai nhuan sau thul Lgi nhuan thuan sau thul dugc phan chia cho cac cl dong sau khi trich lap cac quy theo dilu le cua Cong ty, cac quy dinh phap Iy cua nha nuac va sau khi dugc cac co dong thong qua tai Dai hpi c6 dong thuang nien Nguyen tic ghi nhan doanh thu Doanh thu ban h^ng dugc xac djnh theo gia tri hgp Iy cua cac khoan da thu trang 3

11 CONG TY C6 PHAN GACH NGOI KIEN GIANG THUYfT MINH BAO CAO TAI CHINH Cho ky ke toan Qui! nam 2014 Dan vj tinh la Dong Vi t Nam trir trwang hgp dwac ghi cho kh^c hoac se thu dugc. Trong hiu het cac truong hgp doanh thu dugc ghi nh$n l<hi chuyen giao cho nguoi mua phan Ion rui ro va Igi ich kinh t4 gin liln voi quyen so huu hang hoa Thul Doanh thu vl cung dp djch vu dugc ghi nhan khi ket qua cua giao djch do dugc xac djnh mot each dang tin cay. Truong hgp giao dich ve cung cap dich vu lien quan din nhieu ky thi doanh thu dugc ghi nhan trong ky theo kit qua phan cong viec ho^n th^nh vao ngay lap bang can doi ke toan cua ky do. Nguyen tic va phuang phap ghi nhan chi phi thue thu nhap doanh nghiep «(TNDN) hien hanh; Chi phi thul TNDN hien hanh dugc xac djnh tren ca sa thu nhsp tinh thul va thue suat thue TNDN trong nam hi$n h^nh. ^ Cac bao cao thul cua Cong ty se chju su kilm tra cua ca quan thul. Do viec ap dung luat va cac qui dinh vl thul doi vai nhilu loai giao djch khac nhau co thi dugc giai thich theo nhilu each khac nhau, dan din so thul dugc trinh bay tren bao cao tai chinh CO the bi thay doi theo quylt djnh culi cung cua ca quan thul, J j Cac ben lien quan Cac ben dugc coi la lien quan nlu mpt ben co kha nang kilm seat hoac c6 anh huang dang kl doi vai ben kia trong viec ra quylt dinh tcii chinh va hogt dpng. Thong tin b6 sung cho cac khoan muc trinh bay tren bang can ddi kl toan Tiln va cac khoan tu'cng du'ang tiln Cu6i ky DIU nam Tien mat Tien gui ng^n hang Cac khoan tuang duang tiln - - T6ng cong Cac khoan phai thu ngin h^n Cu6i ky DIU nam Phai thu khach hang Tra truac cho nguai ban Cac khoan phai thu kh^c Cong cac khoan phai thu ngin h^n Du phong phai thu kho doi ( ) ( ) Gia tri thuin cua cac khoan phai thu Phai thu khach hang la cac khoan phai thu thuang mai phat sinh trong dieu kien kinh doanh binh thuang cua Cong ty. Trong khoan phai thu khach hang va phai thu khac co khoan phai thu cac ben co lien quan la VND - Xem them muc 7. Toan bp gia trj cac khoan phai thu dugc thi chip cho cac khoan vay ngan han ng^n hang -Xem them muc 5.8.

12 CONG TY CO PHAN GACH NGOI KIEN GIANG THUYtT MINH BAO CAO TAI CHINH Cho ky ke toan Qui I nam 2014 Dan vj tinh la Dong Viet Nam trir truo'ng hgp duvc ghi chu khac.3. Hang t6n kho Cudi ky Ddu nim Nguyen lieu, vat lieu Cong cu, dung cu 23, Chi phi san xuit, kinh doanh do dang Thanh pham Cong gia g6c hang t6n kho Du phong giam gia hang ton kho - - Gia trj thuin co the thipc hien Tang, giam tai san cd djnh hcru hinh DVT: ngan ddng Nguyen gia Khoan muc Nha ccra May moc thiet bj Phuong tien van tai truyen din Thiet bj, dung cu quan Iy Tong cong T^i ngay 31/12/ V Mua trong ky Giam trong ky S5 du* cudi ky Gia tri hao mon luv kd Tai ngay 31/12/ , Khau hao trong ky Sd du- cudi ky Gia trj con lai Tai ngay 31/12/ Tai ngay cudi ky Toan bo tai san co dinh hou hinh dugc dung d the chap cho cac khoan vay ngan hang - Xem them muc 5.8 va Nguyen gia cua tai san da khiu hao het nhung vin con su dgng la dong Tang, giam tai san cd djnh vd hinh Khoan muc Quyen su dung dat Khac Tong cong Nguyen gia Tai ngay 31/12/ Mua trong ky. Sd du' cudi ky Gia tri hao mon luv kl Tai ngay 31/12/ _ trang 5

13 CONG TY CO PHAN GACH NGOI KIEN GIANG THUYDT MINH BAG CAO TAI CHINH Cho ky ke toan Qui I nam 2014 Dan vj tmh la Ddng Vi$t Nam trir truing hap duvc ghi chu khac Khau hao trong ky So du' cuoi ky 1, , Gia trj con lai Tai ngay 31/12/ Tai ngay cudi ky Trong quyen SLP dung dit chu yeu la Igi the khai thac mo set va cac chi phi den bu, giai tda dat. Toan bo quyen si> dung dat dugc dung dl the chap cac khoan vay tai ngan hang - Xem them muc Chi phi xay du'ng ca ban da dang Cudi ky DIU nam Xay dung day chuyin Nang cap duang vao cong ty Xay dung ca ban khac Tdng cong S 5.7. Chi phi tra tru'o'c dai han Cudi ky DIU nam Cong cu, dung cu xuat dung SCpa chua nha xuang Chi phi tra truac dai han khac Tdng cong 5.033, Vay ngin han Cudi ky Diu nam Vay ngan hang Vay dai han den han tra - Xem them muc Tdng cong , Vay ngan hang la khoan vay ngin han tai cac ngan hang bang tien VND vol lai suit cho vay theo tung gily nh^n ng 8.5%/nam. Muc dich vay dl bo sung von luu dpng phuc vg cho phuang an san xult - kinh doanh. Khoan vay nay dugc thi chip bing toan bp tai san cl djnh, hang hoa, nguyen lieu tin kho, ng phai thu, quyen su dung dit - Xem them muc 5.2, 5.3, 5.4 va Phai tra ngu'o'i ban Phai tra nguai b^n 1^ c^c khoan phai tra thuang mai phat sinh trong dieu ki$n kinh doanh binh thuang cua Cong ty, trong do, khoan phai tra cho ben lien quan la VND - Xem them muc 7.

14 CONG TY CO PHAN GACH NGOI KIEN GIANG THUYDT MINH BAO CAO TAI CHINH Cho ky k4 toan Qui I nam 2014 Ban vi tinh la Dong Viet Nam trw trwang hgp dugc ghi chu khac 10. Thud va cac khoan phai nop nha nu'o'c Thul gia trj gia tang Thue tai nguyen Thue thu nhap ca nhan Cac l<hoan phi, 1^ phi Cu6i ky Diu nam Tong cong Phai tra ngu'o'i lao dong La quy luong cuoi ky con lai chua chi Vay dai han Cudi ky Diu nam Vay ng^n hang Vay d6i tugng khac Tdng cgng Vay dai han ngan hang la cac khoan vay co thoi hgn tu 52 thang den 72 thang voi lai suat 12.5%/nam din thoi dilm 31/12/2013. Kl tu Qui I nam 2014 tro di, lai suat se dugc dieu chinh theo thong bao cua ng n hang; muc dfch vay la dl dau tu du an mo rong nha may gach Tuynel (day chuyin 2), cac khoan vay dugc bao dam bing mgt so tai san thupc so hij-u cua Cong ty, quyin su dung dat thu^ va tai san hinh thanh tu vin vay. Khoan vay d^i han din han tra trong nam 2014 la ding - Xem them muc 5.4, 5.5 va 5.8. Vay doi tugng khac la khoan vay tu Quy diu tu phat triln Kien Giang vol thoi han 60 thang; voi lai suat 12%/nam; muc dich vay la dl diu tu du an ma rpng nha may gach Tuynel (day chuyen 2); khoan vay nay khong co tai san dam bao. Khoan vay dai hgn din han tra trong nam 2014 la dong. (Phan tiep theo a trang 8) trang 7

15 CONG TY CO PHAN GACH NGOI KIEN GIANG THUYDT MINH BAO CAO TAI CHINH Cho ky ke toan Qui I nam 2014 Dan vi tinh!a Dong Viet Nam trir trwang hap dwac ghi chu khac V6n chu so* hifu Biln dpng cua chu sa> hijpu V6n dau tu.>. Quy phong Lai nhugn chua Quy tu thi$n f^~^ S6 du* diu nam tru-ac Lgi nhuin trong nam truac Trich lap quy ( ) Chia cl tuc - - ( ) - ( ) Su dung quy ( ) ( ) Tang khac Zm2l2o\ " " Lgi nhuan trong ky - - ( ) - ( ) Trich lap quy - ( ) ,000 Chia CO tuc Su dung quy ( ) ( ) Giam khac _. 86 du- culi ky Chi tilt v6n diu tu" chu sa hcru Cong ty TNHH Mot Thanh Vien Dau tu Phat Tnen Diu nam Nha Kien Giang Von gop cua cac doi tugng khac Co phin Ting cong Diu nam So lugng co phin phi thong dang ky phat hanh So lugng co phan pho thong da ban ra So tugng c6 phin pho thong dugc mua lai So lugng co phan pho thong dang luu h^nh Menh gia co phin dang luu hanh; VND/ cp Trang 8

16 CONG TY CO PHAN GACH NGOI KIEN GIANG THUYST MINH BAO CAO TAI CHiNH Cho ke toan Qui I nsm 2014 Dan vj tinh fa Dong Viet Nam trcr trwang hgp dwgc ghi chu khac Lai ccy ban tren co phin Lai sau thul cua c6 dong cua C6ng ty S6 c6 phin luu hanh binh quan trong ky Lai cc ban tren co phin (EPS) ( ) Ky tru'd'c Phin phdi lai nhuan Lgi nhuan chua phan phoi dau nim Lgi nhuan sau thue ky nay Trich lap Quy du phong tai chinh Trich lap Quy khen thuong, phuc Igi ( ) Ky tru^ac Trich lap quy tu thien xa hpi ( ) ( ) Giam khac Lai nhuan chu-a phin phdi Thong tin bd sung cho cac khoan muc trmh bay trong bao cao kit qua kinh doanh Doanh thu ban hang va cung cip djch vu Doanh thu ban san pham gach Doanh thu van chuyin gach Doanh thu ban dat bun Doanh thu thuin KJr tru'^c , Gia vdn hang ban Gia von cua san pham gach Gia von cua djch vu van chuyin gach Gia von ban dit bun 5.200, Ky tru'o'c 3.806, Tdng cdng Chi phi ban hing Chi phi nhan vien Chi phi vat tu, cong cu, dung cu Chi phi khau hao tai san co dinh Chi phi dich vu mua ngoai Chi phi bang tien khac , , Ky trirac Tdng cong Trang 9

17 CONG TY C6 PHAN GACH NGOI KIEN GIANG THUYfeT MINH BAO CAO TAI CHINH Cho ky ke toan Qui I n m 2014 Dan vj tinh la Dong Vi$t Nam trtr trwang hgp dwac ghi chu khac Chi phi quin Iy doanh nghiep Chi phi nhan vien Chi phi vat tu, cong cu, dung cu Chi phi l<hau hao tai san co djnh Chi phi dich vu mua ngoai Chi phi bing tiln khac T6ng cpng 278, Ky tru^ac Chi phi san xuit theo ydu td Chi phi nguyen lieu, vat lieu Chi phi nhan cong Chi phf khau hao tai san c6 djnh Chi phi djch vg mua ngoai Chi phi khac bing tien Ky tripac Tong cong , Thong tin vd cac ben co lien quan Theo quy djnh cua Chuan mu'c ke toan Viet Nam, cac don vj sau day dugc xem la cac ben co lien quan vai Cong ty: Ten c6nq tv Moi quan he 1. Cong ty TNHH Mpt Thanh Vien Dau Tu Phat Trien Nha Kien Giang Cong ty lien ket 2, Cong Ty TNHH Mpt Th^nh Vi^n Phat Triln Nha Kien Giang Cong ty con cung tap doan Tai ngay lap bang can doi kl toan, s6 du phai thu (phai tra) v61 cac ben lien quan nhu sau Cuoi ky Phai thu - Xem them muc Phai tra - Xem them mgc 5.9 ( ) Tdng cong (24.535,552) DIU ky ( ) Ban chat cac giao djch npi bp quan trpng va gia trj giao djch trong nam nhu sau: Ky tru'd'c Ban hang

18 CONG TY CO PHAN GACH NGOI KIEN GIANG THUYDT MINH BAO CAO TAI CHJNH Cho ky ke toan Qui I nam 2014 Dan vi tinh la Dong Viet Nam trcr trwang hap dwac ghi chu khac. 8. Cac sy kien sau ngay kit thuc nam tai chinh Khong co cac su kien quan trong xay ra sau ngay kit thuc nam tai chinh din phat hanh bao cao tai chinh. ngay 9, Phe duyet phat hanh bao cao tai chinh Bao cao tai chinh cho giai doan tai chinh tu ngay 01 thang 01 nam 2014 din ngay 31 thang 03 nam 2014 dugc Giam doc Cong ty phe duyet va phat hanh vao ngay 18 thang 04 nam DANG THI KIM UYEN PHAM VAN CO LAM DUY KHANH

NO CIIOONG THUONG NIEN NAM 2017 DAI H(.M DONG COn Vietcombank ran HANiOf-JMCP DAI THlTONG VIET NAM C0NG HOA XA HOl CHU NGHIA VIET NAM Doc lap - Tur do

NO CIIOONG THUONG NIEN NAM 2017 DAI H(.M DONG COn Vietcombank ran HANiOf-JMCP DAI THlTONG VIET NAM C0NG HOA XA HOl CHU NGHIA VIET NAM Doc lap - Tur do - Hanh phuc Dia< M3D1 16/12/201 ~.98 T*. Khai,HaN6i