Professional Documents
Culture Documents
Bao Cao Thuong Nien Nam 2012 DHG
Bao Cao Thuong Nien Nam 2012 DHG
BO CO THNG NIN
NM 2012
NHM THC HIN:
on nh Duy Khng
L Th Hng Nhung
Nhm phn tch Ban IR & P.QTTC
Nhm dch thut Phng Marketing
Nhm Thit k Phng Marketing
Tn Ting Anh
Tn vit tt
: DHG Pharma
M chng khon
: DHG
Tr s chnh
Vn iu l
: 653.764.290.000 ng
in thoi
Fax
: dhgpharma@dhgpharma.com.vn
Website
: www.dhgpharma.com.vn
2931 t ng
+17,67%
LNST
491 t ng
+ 17,04%
VT: triu ng
2010
2011
2012
1.442.034
1.490.692
1.817.659
377.701
505.015
560.605
1.819.735
1.995.707
2.378.265
471.556
544.024
653.532
59.141
58.224
21.263
530.697
602.248
674.795
1.280.322
1.381.547
1.687.719
Li ch c ng thiu s
8.716
11.911
15.750
VT: triu ng
2010
2011
2012
2.034.525
2.490.880
2.931.076
Li gp
1.018.532
1.208.763
1.443.799
399.959
464.712
515.970
40.566
48.895
42.177
Chi ph ti chnh
(3.408)
(7.183)
(4.453)
434.145
490.942
584.787
383.335
419.762
491.293
Li nhun c ng Cng
ty m
381.162
415.527
485.922
2010
2011
2012
434.145
490.942
584.787
41.463
53.597
66.768
446.688
509.888
617.492
258.225
263.444
470.385
Tin thun t u t
(74.231)
(188.292)
(87.596)
(125.603)
(250.587)
(130.898)
642.519
467.084
718.975
Ti sn ngn hn
Ti sn di hn
Tng ti sn
N ngn hn
N di hn
Tng n
Vn ch s hu
Bo co thu nhp
VT: triu ng
MC LC
PHN 1: GII THIU CNG TY
Tm nhn s mng .................................................................................
Lnh vc kinh doanh ...................................................................................
a bn kinh doanh.....................................................................................
V th v quy m Cng ty............................................................................
Cc danh hiu cao qu ...............................................................................
Ct mc hnh thnh ....................................................................................
Qu trnh pht trin.....................................................................................
C cu c ng ..........................................................................................
Qu trnh tng vn iu l ..........................................................................
PHN 2: NH HNG PHT TRIN
Thng ip ca Ch tch HQT .................................................................
Phn tch S.W.O.T......................................................................................
Chin lc 2013 2018 .............................................................................
K hoch nm 2013 ...................................................................................
Qun tr ri ro (b sung sau) ......................................................................
Qun tr s thay i (b sung sau) ............................................................
PHN 3: C CU T CHC NHN S
Cc Cng ty con v Cng ty lin kt ...........................................................
S c cu t chc Cng ty ....................................................................
Ban Qun tr Cng ty ..................................................................................
Nhn s v chnh sch cho ngi lao ng ...............................................
PHN 4: BO CO NM 2012
Bo co ca Hi ng qun tr ...................................................................
Bo co ca Ban Kim sot .......................................................................
Bo co ca Ban Tng Gim c ...............................................................
Bo co ti chnh hp nht kim ton ........................................................
Gii trnh chnh lch bo co kim ton v bo co t lp ........................
Bo co ti chnh Cng ty m kim ton ....................................................
Phn tch ti chnh ......................................................................................
Bo co trch nhim mi trng v x hi (b sung sau) ..........................
CC IM PHN PHI V QUY THUC TI BNH VIN
TM NHN S MNG
Tm nhn: V mt cuc sng khe p hn
S mng: "Dc Hu Giang lun lun cung cp sn phm v dch v cht
lng cao, tha mn c vng v mt cuc sng khe p hn"
Cc gi tr ct li:
1.
2.
3.
4.
5.
6.
7.
Pharmaceuticals
(93,09% Sale
87,55% Volume)
Care Cosmetics
(0,03% Sale
0,00% Volume)
Dietary
Supplements
(6,88% Sale
12,45% Volume)
Nm 2007
Dc phm
Thc phm chc nng
M phm
Tng cng
Doanh thu
Dc phm
Thc phm chc nng
M phm
Tng cng
Nm 2008
Nm 2009
Nm 2010
Nm 2011
Nm 2012
98,23%
1,77%
0,00%
100%
94,20%
5,80%
0,003%
100%
88,67%
11,28%
0,05%
100%
87,71%
12,28%
0,01%
100%
87,70%
12,30%
0,003%
100%
87,55%
12,45%
0,002%
100%
96,34%
3,66%
0,00%
100%
93,48
6,43
0,09
100%
90,93%
8,65%
0,42%
100%
92,06%
7,81%
0,13%
100%
92,90%
7,05%
0,05%
100%
93,09%
6,88%
0,03%
100%
Hot ng du
Hng khuyn
lch
mi
0,59%
3,3%
Hng t sn
xut
92,26%
VT: triu ng
Khon mc
Nm 2007
Nm 2008
Nm 2009
Nm 2010
1.201.637
1.397.942
1.641.224
1.897.433
2.304.711
2.704.232
1.199.826
1.395.048
1.638.028
1.891.948
2.296.976
2.691.245
1.810
2.185
2.132
2.800
7.423
12.987
707
1.063
2.685
312
67.642
87.521
104.797
137.092
186.169
226.844
37.584
31.494
37.693
37.585
68.443
64.028
30.058
31.473
39.848
24.472
30.910
48.680
Hot ng du lch
386
467
5.485
8.509
17.324
Hng khuyn mi
24.166
26.788
69.552
78.306
96.812
1.485.463
1.746.022
2.034.525
2.490.880
2.931.076
Bao b
Gia cng
Doanh thu thun hot ng
khc
1.269.279
Nm 2011
Nm 2012
Nm 2007
Nm 2008
Nm 2009
Nm 2010
Nm 2011
Nm 2012
94,67%
94,11%
94,00%
93,26%
92,53%
92,26%
94,53%
93,91%
93,81%
92,99%
92,22%
91,82%
Bao b
0,14%
0,15%
0,12%
0,14%
0,30%
0,44%
Gia cng
Doanh thu thun hot ng
khc
0,00%
0,05%
0,06%
0,13%
0,01%
0,00%
5,33%
5,89%
6,00%
6,74%
7,47%
7,74%
2,96%
2,12%
2,16%
1,85%
2,75%
2,18%
2,37%
2,12%
2,28%
1,20%
1,24%
1,66%
Hot ng du lch
0,00%
0,03%
0,03%
0,27%
0,34%
0,59%
Hng khuyn mi
0,00%
1,63%
1,53%
3,42%
3,14%
3,31%
100%
100%
100%
100%
100%
100%
Trong c cu doanh thu thun, doanh thu hng do DHG t sn xut kinh doanh lun
chim t trng trn 92%. Trong , doanh thu sn xut dc phm, thc phm chc
nng, m phm ng vai tr ch o.
Hot ng kinh doanh ngoi ca Cng ty In Bao b DHG PP, Cng ty du lch DHG
Travel cng ng gp mt t l doanh thu cho tp on. Kinh doanh nguyn liu l
hot ng c pht trin thm da vo li th quy m nhp khu nguyn liu gi
cnh tranh ca Cng ty, c thc hin bi Phng Cung ng. Kinh doanh hng ha l
hot ng mua i bn li sn phm ca cc Cng ty dc khc trong v ngoi nc
nhm m bo p ng y danh mc sn phm ca h thng 68 quy thuc bn
l ca Cng ty ti cc bnh vin.
Khon mc doanh thu hng khuyn mi khng phi l mt chc nng kinh doanh ca
tp on m thc cht l khon hch ton hng cho biu tng v hng DHG sn xut
dng thc hin cc chng trnh khuyn mi. Khon mc ny c hch ton
ring theo quy nh ca lut thu v ch k ton.
500
400
300
200
100
0
Hapacol
Klamentin
Eugica
Haginat
Spivital
Nm 2009
Eyelight
Nm 2010
Davita
Nm 2011
Unikids
Naturenz
Gavix
Apitim
Tiu ng
Nm 2012
A BN KINH DOANH
Biu c cu th trng.
0,9%
1,2%
99,1 %
Xut khu
99,8%
Ni a
Nm 2012
Nm 2011
17,6%
83,7%
H iu tr
H thng mi
Nm 2012
82,4%
Nm 2011
8
V TH V QUY M CNG TY
Dn u ngnh Cng nghip Dc Vit Nam 17 nm lin tip k t
nm 1996
Biu doanh thu li nhun DHG Pharma k t khi c phn ha
Mc tiu 2018
Doanh thu: 8.000 t
CAGR 2013-2018: 20%
Bn VND
CAGR Net
Sales: 27%
3000
2931
2491
2500
2000
2034
CAGR Net
Profit: 37%
1500
1746
1.485
1.269
1000
868
554
381
357
500
55
129
115
87
491
416
0
2005
2006
2007
2008
2009
2010
2011
2012 Year
1.401
1.261
818
DHG
TRA
DMC
IMP
677
DHT
612
DCL
583
DBT
504
OPC
430
SPM
303
PMC
2.704
2.500
2.000
1.500
982
870
1.000
699
583
504
DBT
OPC
500
DHG
TRA
DMC
IMP
128
90
DHG
TRA
DMC
78
IMP
65
56
SPM
44
OPC
PMC
19
15
13
DCL
DHT
DBT
PMC
DHT
DBT
169
293
342
498
OPC
666
DCL
DMC
849
IMP
862
Series1
968
TRA
1.116
SPM
2.378
DHG
-
500
1.000
1.500
2.000
2.500
10
84
127
PMC
250
DCL
340
OPC
450
TRA
Series1
570
DMC
SPM
655
714
IMP
1.688
DHG
-
200
400
600
800
1.000
1.200
1.400
1.600
1.800
136
138
189
447
DMC
550
IMP
571
OPC
Series1
810
1.604
TRA
5.328
DHG
-
1.000
2.000
3.000
4.000
5.000
6.000
Tc tng trng
Tc tng trng ca DHG nhn chung cao hn tc tng trng bnh qun ca
th trng thuc sn xut trong nc. c bit trong nm 2012, tc tng trng
ca DHG t 18% l mt n lc ng ghi nhn ca Cng ty trong tnh hnh kinh t kh
khn chung ca cc doanh nghip Dc trong nc vi tc tng trng thuc
trong nc c ch t 5% (thp hn nhiu so vi mc tng trng ca nm 2011).
11
Th phn:
Theo Bo co kt qu thc hin nm 2012 ca Cc Qun l Dc Vit Nam, tng tin
thuc c tnh s dng nm 2012 l 2,6 t USD, tng 9,1% so vi nm 2011 (2,38 t
USD). Trong , gi tr thuc sn xut trong nc c tnh t khong 1,2 t USD,
tng 5,26% so vi nm 2011, chim 46,15% tng gi tr tin thuc s dng (con s
ny nm 2011 l 47,82%). Tin thuc bnh qun u ngi nm 2012 c tnh 29,5
USD/ngi/nm (nm 2011: 27 USD/ngi/nm).
Nm 2012, doanh thu thun t dc phm t sn xut ca DHG t 2.691 t VND.
Quy i theo t gi ngoi t USD ti thi im 31/12/2012 l 20.855, th phn ca
DHG so vi th trng thuc sn xut trong nc chim 10,8% v so vi tng gi tr
tin thuc s dng chim 5%.
Theo bo co ca IMS cc nm 2008-2011, DHG l doanh nghip trong nc duy
nht c th phn nm trong Top 5 cc doanh nghip dn u th trng dc phm
Vit Nam cng vi cc doanh nghip nc ngoi khc. Theo bo co nh gi ca
IMS v th trng dc phm Vit Nam Qu 4/2012, DHG c th phn tip tc ng v
tr th 3 sau hai tp on ln l Sanofi Group v GlaxoSmithKline Group.
SANOFI GROUP
3,9
GSK GROUP
3,1
DHG PHARMA
2,7
2,3
NOVARTIS GROUP
ASTRAZENE CA
GROUP
1,9
0
0,5
1,5
2,5
3,5
4,5
Triu ng
4570
4000
5000
4175 3800
3500
4073
4000
3010
3000
2500
4500
3410
3340
3019
2872
2976
2642
2272
2000
3500
2303
3000
1899
2500
1561
2000
1377
1500
1500
1000
823
1000
554
500
500
0
2005
2006
2007
2008
2009
2010
2011
2012
2013F
12
Dng sn
phm
VT
(1.000 vsp)
Nm 2007
Nm 2008
Nm 2009
Nm 2010
Nm 2011
Nm 2012
Vin nn
Vin bao
ng
Vin bao
phim
Vin nang
cng
Vin nang
mm
Vin
1.280.409
1.142.815
1.075.641
1.252.493
1.497.310
1.535.482
Vin
346.114
325.591
320.866
317.673
359.023
290.984
Vin
316.375
333.523
410.473
485.877
578.656
675.972
Vin
593.339
524.584
507.275
611.678
724.164
702.670
Vin
234.497
258.642
273.222
255.977
377.916
338.928
Thuc ng
Thuc
nc
Thuc
cm, bt
Thuc
kem - m
Men vi sinh
Ko
ng
95
1.248
3.398
9.138
8.456
4.973
5.793
8.216
9.033
11.452
7.553
194.710
194.677
260.534
267.986
313.038
390.083
17.708
6.654
24.059
3.018.843
20.014
9.332
55.499
2.870.570
25.554
10.385
81.255
2.974.675
24.770
7.260
105.780
3.341.930
24.178
15.394
162.906
4.073.175
26.148
14.062
185.416
4.175.754
chai, tube, gi
chai, gi
chai, tube, gi
vin, gi
Vin
Tng cng
13
CT MC HNH THNH
-
Tin thn ca DHG l X nghip quc doanh Dc phm 2/9, thnh lp ngy
02/09/1974 ti Knh 5 t st, x Khnh Lm (nay l x Khnh Ha), Huyn U
Minh, Tnh C Mau.
Sau 30/04/1975: Ban Dn Y Khu Ty Nam B gii th, giao X nghip Dc phm
2/9 cho S Y t Hu Giang qun l.
14
15
C CU C NG
QU TRNH TNG VN IU L
Thi gian
Pht hnh
09/2004
06/2007
08/2007
Vn tng
20.000.000
100.000.000
11/2007
12/2007
C ng hin hu
(C phiu thng t l 1:1)
100.000.000
200.000.000
10/2009
12/2009
C ng hin hu
(C phiu thng t l 3:1)
66.629.620
266.629.620
06/2010
09/2010
Ngi lao ng
(ESOP 2010)
2.500.000
269.129.620
03/2011
06/2011
Ngi lao ng
(ESOP 2011)
2.500.000
271.629.620
06/2011
08/2011
C ng hin hu
(C phiu thng t l 1:1,4)
380.134.670
651.764.290
04/2012
06/2012
Ngi lao ng
(ESOP 2012)
2.000.000
653.764.290
16
17
18
19
20
Hiu qu.
21
23
K HOCH NM 2013
I. CH TIU KINH DOANH NM 2013 (d kin trnh HC 2012)
Khon mc
S tin
Tng gi tr sn xut
3.800 t ng
11,3%
3.200 t ng
9,2%
570 t ng (*)
11,1%
T l trch lp
10% LNST
5.000.000.000 ng
5% tng trng li nhun sau thu
hp nht ca ch s hu
Phn cn li b sung Qu u t
pht trin
570.000.000.000 ng
5%
28.500.000.000 ng
Mc ch s dng Qu KHCN:
- Chi hot ng qun l chung ca Qu KHCN (Mc chi khng vt qu 15%
tng ngun vn ca qu trong nm.
24
Chi ph c tnh
(ng)
34.000.000.000
15.000.000.000
9.000.000.000
10.000.000.000
22.000.000.000
10.000.000.000
10.000.000.000
2.000.000.000
40.000.000.000
30.000.000.000
10.000.000.000
3.000.000.000
99.000.000.000
25
26
27
28
STT
1
2
3
4
5
6
7
8
9
10
11
12
Tn Cng ty
A&G Pharma
Bali Pharma
CM Pharma
DT Pharma
SH Pharma
ST Pharma
TG Pharma
TOT Pharma
HT Pharma
DHG PP
DHG Nature
DHG Travel
DTT
2011
124.215
19.407
48.901
41.511
108.429
45.416
42.254
158.875
54.078
167.281
33.958
61.354
DTT
2012
124.946
49.858
59.508
58.645
124.082
62.455
42.615
248.826
69.567
185.582
37.914
50.978
LNST
2011
LNST
2012
5.106
1.030
1.761
2.821
8.644
2.468
1.927
11.718
3.567
31.074
3.318
6.848
7.983
3.006
4.413
3.134
10.961
4.704
2.633
18.570
3.706
36.499
1.799
2.815
Tng
trng
doanh
thu
0,6%
156,9%
21,7%
41,3%
14,4%
37,5%
0,9%
56,6%
28,6%
10,9%
11,6%
-16,9%
Tng
trng
li
nhun
56,4%
191,9%
150,6%
11,1%
26,8%
90,6%
36,6%
58,5%
3,9%
17,5%
-45,8%
-58,9%
ROS
2011
ROS
2012
4,1%
5,3%
3,6%
6,8%
8,0%
5,4%
4,6%
7,4%
6,6%
18,6%
9,8%
11,2%
6,4%
6,0%
7,4%
5,3%
8,8%
7,5%
6,2%
7,5%
5,3%
19,7%
4,7%
5,5%
29
30
31
S C CU T CHC
32
B L Minh Hng
Thnh vin HQT
Tng Gim c
Nm sinh: 1959
Trnh : C nhn Kinh t (H Kinh t Tp. HCM)
C nhn hnh chnh (Hc vin hnh chnh quc gia)
Thi gian gn b vi Cng ty: 34 nm
Kinh nghim qun l ti Cng ty: 26 nm
Qu trnh cng tc:
- 1979 1981:
- 1981 1987:
- 1987 1996:
- 1997 9/2004:
- 9/2004 7/2012:
- T 01/07/2012:
ng L Chnh o
Thnh vin HQT
Ph Tng Gim c
Nm sinh: 1959
Trnh : Thc s Kinh t ngnh QTKD (H Kinh t Tp. HCM)
Thi gian gn b vi Cng ty: 24 nm
Kinh nghim qun l ti Cng ty: 24 nm
33
ng on nh Duy Khng
Thnh vin HQT
Ph Tng Gim c
Nm sinh: 1974
Trnh : Thc s kinh t ngnh QTKD (UBI-B)
Thi gian gn b vi Cng ty: 15 nm
Kinh nghim qun l ti Cng ty: 11 nm
Chc v ti t chc khc: Ch tch HQT CTCP Dc Sng Hu (SH Pharma)
Qu trnh cng tc:
- 1993 1996:
- 1996 1997:
- 1997 12/1999:
- 2000 01/2003:
- 02/2003 9/2004:
- 9/2004 10/2005:
ng Nguyn Nh Song
Thnh vin HQT
Nm sinh: 1962
Trnh : K s ngnh Vin Thng (BME - H Bch khoa Budapest-Hungary)
Chc v ti t chc khc: Ph Ch tch HQT CTCp ch bin hng xut khu Long
An
Qu trnh cng tc:
- 1987 1993:
1993 1996:
1996 1999:
1999 04/2007:
19/3/2005 nay: Ph Ch tch HQT CTCP ch bin hng xut khu Long An.
4/2007 4/2009: Thnh vin BKS DHG Pharma
4/2009 nay:
Thnh vin HQT DHG Pharma
ng L nh Bu Tr
Thnh vin HQT
Nm sinh: 1970
Trnh : i hc Lut (H Tng hp Tp. HCM)
Chc v ti t chc khc: Gim c Chi nhnh Khu vc pha Nam SCIC
Qu trnh cng tc:
-
1996 2000:
2000 2001:
2001 2005:
2005 2006:
2006 2007:
2007 nay:
B Trn Th nh Nh
Thnh vin Ban Kim sot
Gim c Nhn s
Nm sinh: 1962
Trnh : Thc s kinh t ngnh QTKD (UBI-B)
Thi gian gn b vi Cng ty: 33 nm
Kinh nghim qun l ti Cng ty: 18 nm
Qu trnh cng tc:
- 1980 1995:
Nhn vin Phng K hoch (Kinh doanh) XNLN Dc Hu
Giang
36
1995 1997:
1997 10/2004:
10/2004 nay:
37
31/12/2007
S
%
lng
Nam
1.044
52,10%
1.085
51,03%
1.154
50,39%
1.235
960
47,90%
1.041
48,97%
1.136
49,61%
1.221
2.004
100%
2.126
100%
2.290
100%
2.456
N
Tng
cng
31/12/2008
S
%
lng
31/12/2009
S
%
lng
31/12/2010
S
%
lng
31/12/2011
S
lng
50,29%
49,71%
100%
31/12/2012
S
lng
1.346
51,08%
1.450
52,46%
1.289
48,92%
1.314
47,54%
2.635
100%
2.764
100%
31/12/2007
S
%
lng
31/12/2008
S
%
lng
31/12/2009
S
S
lng
lng
31/12/2010
S
%
lng
31/12/2011
S
lng
31/12/2012
S
lng
Khi vn phng
phc v
590
29,44%
634
29,82%
594
25,94%
546
22,23%
697
26,45%
815 29,48%
Khi sn xut
774
38,62%
694
32,64%
729
31,83%
925
37,66%
992
37,65%
815 29,48%
640
31,94%
798
37,54%
967
42,23%
985
40,11%
946
35,90%
1.134 41,04%
2.004
100%
2.126
100%
2.290
100%
2.456
100%
2.635
100%
Khi bn hng
Tng cng
2.764
100%
S
lng
%
0,80%
31/12/2008
S
lng
02
03
04
05
Thc s Kinh t
Dc s chuyn
khoa 1
02
03
03
03
14
11
10
10
21
21
21
367
63
69
76
68
91
93
i hc kinh t
162
200
208
204
221
218
07
07
10
13
46
43
135
111
103
305
220
190
c kh
i hc khc
Cao ng, trung
cp
Cng nhn k
thut
Dc t
PTTH
Tng cng
21,94%
43
i hc
i hc Dc,
Bc s
i hc
578
1,22%
S
lng
02
24,06%
32
01
591
1,26%
S
lng
01
17,34%
31
01
397
0,79%
S
lng
31/12/2012
Tin s Kinh t
Thc s Dc,
Ha
18,25%
18
31/12/2011
16
387
0,75%
S
lng
31/12/2010
Trn i hc
18,31%
17
31/12/2009
544
%
1,56%
19,68%
769
38,37%
871
40,97%
949
41,44%
1.059
43,12%
1.140
43,26%
1.230
44,50%
27
1,35%
27
1,27%
26
1,13%
25
1,02%
28
1,06%
26
0,94%
40
2,00%
146
6,87%
171
7,47%
185
7,53%
195
7,40%
182
6,58%
785
39,17%
678
31,89%
729
31,83%
565
23,00%
662
25,12%
739
26,74%
2.004
100%
2.126
100%
2.290
100%
2.456
100%
2.635
100%
2.764
100%
38
Lng c bn: theo thang, bng lng nh nc quy nh, bng h s lng
nhn vi mc lng ti thiu vng do nh nc quy nh trong tng thi im.
Ngi lao ng c nng lng kp thi hn theo quy nh ca B Lut lao ng.
Khi c iu chnh mc lng ti thiu ca Chnh ph th Cng ty cng iu chnh
mc lng v ng bo him x hi, bo him y t, bo him tht nghip ng
thi gian nh nc quy nh.
39
Cng ty trch 1,5% doanh thu lm qu d phng chi lng thng 13, lng vt
khon. Theo ngy l trong nm v ngy cng, mc tin thng c chi ty theo
hiu qu v li nhun sn xut kinh doanh ca Cng ty.
Ngoi tin thng chung, cui nm, nhng n v c nhn ch tiu mang li hiu
qu cho Cng ty nh bn hng, qun l nhn hng, ngnh hng, kinh doanh
nguyn liu, tm thm khch hng, pht trin knh bn hng mi, tit kim, gim
chi ph, chuyn nhng thng hiu, nhn cc cng trnh d n mang li hiu qu
cho Cng ty, cc Cng ty con pht trin kinh doanh ngoi, ... s c trch thng
10% trn li nhun mang v cho Cng ty.
Ch bo him
V trch np Bo him x hi, Bo him y t, Bo him tht nghip, ngi lao ng t
ng 03 loi bo him trn, Cng ty ch ng phn chnh lch cho nhng c nhn c
mc lng 4D thp hn lng c bn.
V bo him tai nn: Cng ty mua 03 loi hnh bo him sinh mng A, B, C cho tt c
nhn vin.
Ngoi lng thng v ch bo him, ngi lao ng ti Cng ty cn c cc ch
n sng v n tra, n gia ca khng mt tin; ch ph cp c hi, ph cp
lng ca 3, ngh php, an ton lao ng, khm sc khe, ... Cc hot ng, cng trnh
phc li khc cng c thc hin tt ti Cng ty (s c trnh by chi tit trong Bo
co trch nhim mi trng v x hi)
40
PHN 4: BO CO NM 2012
BO CO CA HI NG QUN TR
1. c im mi trng kinh doanh nm 2012
-
Nhng bin ng ca th trng, sc mua ca ngi tiu dng gim, hng tn kho
cao, kh nng thanh ton ca khch hng chm l nhng kh khn v thch thc
khng ch ca DHG Pharma, ca ngnh dc ni chung m l ca c nn kinh t
Vit Nam trong nm 2012. i vi kinh doanh dc, khch hng ch la chn
nhng sn phm tht s cn thit trong iu tr bnh; nhu cu cc sn phm dinh
dng, thc phm chc nng gim nhiu, phi iu chnh k hoch gim.
Thc
hin
2011
K
hoch
2012
Thc
hin
2012
T l t k
hoch nm
2012
Tng
trng
2012/2011
3.010
3.400
3.414
100,43%
113,28%
2.491
2.750
2.931
106,58%
117,67%
491
505
585
115,80%
119,12%
Nhn xt:
Doanh thu thun v li nhun trc thu ca Cng ty t tng trng do nhiu yu t.
Chim t trng cao nht trong c cu doanh thu thun l doanh thu hng do DHG t
sn xut tng trng 17,33% so vi nm 2011, nguyn nhn do gi tng 2,56%, do
sn lng bn tng 8,47%, cn li do Cng ty thay i c cu danh mc sn phm.
V li nhun trc thu, nm 2012, loi tr doanh thu ti chnh 42 t ng v thu
nhp bt thng t hon nhp d phng tr cp mt vic lm 29 t ng, hot ng
kinh doanh ca Cng ty thc t ch mang li 513 t ng. So vi nm 2011, tng
trng li nhun t hot ng kinh doanh tng trng thc t 17,50%
41
D n pht trin kinh doanh thc phm chc nng phi tm hon li do tnh
hnh kinh t nm 2012 kh khn, ngi dn gim chi tiu, ch u tin s dng
nhng thuc thc s cn thit.
Nh my mi tip tc tr tin thm 04 thng do h s xt thu khng t.
Mc d do yu t khch quan nhng cng nh hng n k hoch v hot
ng ca ton Cng ty.
Chin lc xut khu c tp trung nhng doanh s gim, cha t nh
mong mun. Hot ng xut khu kh khn do th tc xin cp li visa mt s
sn phm ti th trng ng u.
Hot ng qun tr ri ro v hot ng ca Ban kim sot ni b ch yu t
lm, cha thu t vn chuyn nghip.
4. Hot ng ca HQT
-
Cc tiu ban chuyn mn pht huy vai tr, gi lch sinh hot, bo co cho Ch
tch HQT, tham gia nhiu kin mang li hiu qu thit thc.
Cc cuc hp ca Hi ng qun tr
Trong nm 2012, HQT tin hnh 17 cuc hp nh k v t xut, bng hnh thc
trc tip hoc xin kin qua th in t, ban hnh 15 ngh quyt v 53 quyt nh
tp trung gii quyt v thng qua cc ni dung ch yu sau:
Phin hp
Qu 1/2012
Ngy
10/02/2012
Ngy
05/03/2012
Ngy 30/03/2012
Ni dung
Thng qua Bo co ti chnh Cng ty m, hp nht nm 2011.
Thng qua Bo co tng kt ca Ban TG v hot ng nm 2011
nh hng, ch tiu sn xut kinh doanh nm 2012. Bo co kt
qu thc hin ca cc nhn hng nm 2011- K hoch nm 2012.
Thng qua ch tiu kinh doanh chnh thc nm 2012.
Ph duyt k hoch u thu d n: Nh my dc phm v nh
my in Bao b DHG ti Khu Cng nghip Tn Ph Thnh
Ph duyt hn mc tn dng ngn hn nm 2012.
Thng qua vic mua t Cho Chi Nhnh Thi Bnh; thay i a im
ca CN Bnh Dng v CN Lm ng; gii th CN Bc Liu
thnh lp Cng ty con Bali Pharma; thay i ngnh ngh ng k
kinh doanh cho chi nhnh Hu, Hi Phng, Ngh An, v Nng.
Thng nht ch trng tch chc danh ch tch Hi ng qun tr v
Tng Gim c
c nhn s ng c v ti ng c HQT, BKS Cng ty C phn
Dc Sng Hu NK II.
B nhim cc chc danh Ph Tng Gim c, Gim c ti chnh,
Trng phng Marketing, Trng BKS ni b.
43
Qu 3/2012
Ngy
20/07/2012
Ngy
31/07/2012
Ngy
16/08/2012
Ngy
27/08/2012
Ngy
31/08/2012
Qu 4/2012
Ngy 04/10/2012
Ngy 19/10/2012
Ngy 10/12/2012
Ngy 12/12/2012
Ni dung
Thng qua ni dung v b ti liu i hi ng c ng thng nin
nm 2011.
Thng qua h s pht hnh ESOP nm 2012.
Thng qua Bo co chung ca Ban Tng Gim c, bo co ca
cc tiu ban qu 1/2012, nh hng cng vic qu 2/2012. Thng
qua Bo co tin xy dng Nh my mi.
Thng nht xy dng Khu vn ng trng DHG Pharma.
Thng nht chia c tc t 2/2011
Thng nht thay i tn gi, tn vit tt ca Cng ty TNHH MTV
Dc phm DHG; nhn chuyn nhng quyn s dng t ti C
Mau; ng k thnh lp, ph chun danh sch HTV 03 Cng ty con
ti Vnh Long, Bn Tre, Tr Vinh.
Thng nht mc lng 4D ca Tng Gim c v cc Ph Tng
Gim c. B nhim chc danh Ph Tng Gim c, K ton trng
Cng ty con Bali Pharma
Thng qua Quy ch lm vic ca Ban TG DHG Pharma
Thng qua iu l TVP Pharma, BT Pharma, VL Pharma.
Thng qua BCTC 6 thng/2012 cng ty m, hp nht.
Thng qua bo co ca Ban TG nh gi chung v tnh hnh hot
ng sn xut kinh doanh Cng ty Qu 2/2012, 6 thng/2012 v k
hoch Qu 3/2012.
Thng qua Bo co kt qu kho st th trng v tnh hnh thc
hin ca cc ngnh hng, nhn hng 06 thng/2012.
Thng qua Bo co tin xy dng Nh my mi.
Thng qua th t nhim v tr thnh vin HQT ca ng Nguyn S
Trung K, th t nhim v tr Ph Ch tch HQT ca B L Minh
Hng.
Ph duyt ngh mua xe ca DHG Travel; ph duyt tng vn u
t d n Nh my Dc liu DHG1 v Nh my in Bao B DHG1;
thay i thng tin ng k kinh doanh ca BT Pharma; ng k kinh
doanh v thnh lp HTV DHG PP1, DHG Nature 1.
B nhim chc v k ton trng, thay th HTV ti VL Pharma;
A&G Pharma.
Thng qua quy ch hot ng ca Ban Kim sot ni b; Quy ch
qun tr Cng ty sa i.
Thng qua s liu 09 thng/2012 ca Cng ty m, hp nht. Bo
co ca Ban TG v tnh hnh hot ng sn xut kinh doanh Cng
ty 9 thng/2012 v k hoch Qu 4/2012.
Thng qua Bo co tin nh my mi.
Thng nht tm ng c tc t 1/2012.
Thay i nhn s thnh vin v c cu cc tiu ban HQT
Thng qua vic thay i thng tin ng k kinh doanh ca TVP
Pharma, A&G Pharma.
Thng qua vic trch lp Qu pht trin khoa hc v cng ngh Cng
ty C phn Dc Hu Giang nm 2012 v 2013.
Thng qua cc vn lin quan n u thu xy dng ca D n
nh my mi.
44
1.
2.
3.
4.
5.
6.
7.
Chc v
8. ng on nh Duy
Khng
S bui
hp
tham d
T l
tham
d
Ch tch
Thnh vin
Thnh vin
Thnh vin
Thnh vin
Thnh vin
Thnh vin
17/17
17/17
17/17
17/17
17/17
17/17
08/17
100%
100%
100%
100%
100%
100%
47%
Thnh vin
17/17
100%
L do khng tham d
Mi d hp:
ng Trn Quc Hng Trng Ban Kim sot
B Trn Th nh Nh Thnh vin Ban Kim sot
B Nguyn Phng Tho Thnh vin Ban Kim sot
B Nguyn Ngc Dip Ph Tng Gim c (Mi d hp t ngy 31/08/2012)
Cc ngh quyt ban hnh trong nm 2012
STT
1.
S
Ngh quyt
001/NQ.HQT
Ngy
ban hnh
30/03/2012
2.
002/NQ.HQT
28/04/2012
3.
003/NQ.HQT
28/04/2012
4.
004/NQ.HQT
21/05/2012
S
Ngh quyt
Ngy
ban hnh
5.
005/NQ.HQT
06/06/2012
S
Ngh quyt
Ngy
ban hnh
6.
006/NQ.HQT
20/06/2012
7.
007/NQ.HQT
26/07/2012
8.
008/NQ.HQT
01/08/2012
47
S
Ngh quyt
Ngy
ban hnh
9.
009/NQ.HQT
16/08/2012
10.
010/NQ.HQT
27/08/2012
11.
011/NQ.HQT
31/08/2012
S
Ngh quyt
Ngy
ban hnh
12.
012/NQ.HQT
04/10/2012
13.
013/NQ.HQT
19/10/2012
14.
014/NQ.HQT
10/12/2012
S
Ngh quyt
Ngy
ban hnh
15.
015/NQ.HQT
12/12/2012
50
Tiu ban xy dng chin lc u t v pht trin ti chnh hiu qu, minh bch,
ng php lut gm:
+ Trng tiu ban: ng L Chnh o Thnh vin HQT, Ph Tng Gim c
+ Thnh vin: ng Nguyn Nh Song Thnh vin HQT c lp
+ Thnh vin: B ng Phm Huyn Nhung Gim c ti chnh, k ton trng
+ Thnh vin: ng Bi Minh c Trng Ban Kim sot ni b
Tiu ban xy dng chin lc nghin cu pht trin sn xut, h thng cht lng:
+ Trng tiu ban: B L Minh Hng Thnh vin HQT, Tng Gim c
+ Thnh vin: ng L Chnh o Thnh vin HQT, Ph Tng Gim c
+ Thnh vin: B Nguyn Th Hng Loan Thnh vin HQT, G Nh my mi
+ Thnh vin: B Nguyn Ngc Dip Ph Tng Gim c
51
Tiu ban xy dng chin lc, pht trin ngun nhn lc:
+ Trng tiu ban: ng Nguyn Nh Song Thnh vin HQT c lp
+ Thnh vin: B Phm Th Vit Nga Ch tch HQT
+ Thnh vin: B L Minh Hng Thnh vin HQT, Tng Gim c
+ Thnh vin: ng L nh Bu Tr Thnh vin HQT khng iu hnh
+ Thnh vin: B Trn Th nh Nh Thnh vin BKS, Gim c nhn s
+ Thnh vin: B Nguyn Th Kim Loan Ph Gim c Nh my mi
52
Cc thnh vin trong Ban Tng Gim c hin ti c 3/7 l thnh vin HQT ca
Cng ty; do vic trin khai thc hin cc Ngh quyt ca HQT, Ngh quyt ca
HC rt ng b, nhanh gn v c hiu qu. y l mt trong nhng u im
gip hot ng qun tr ca Cng ty linh hot hn, nht qun hn v trit hn.
Ngoi ra, 3 thnh vin HQT khng tham gia iu hnh c nhiu kin khch
quan, hiu qu trong cc quyt nh ca HQT.
Theo Khon 1 iu 24, iu l mu ban hnh km theo Thng t 121/2012/TTBTC ngy 26/07/2012 ca B Ti chnh quy nh .... tng s thnh vin HQT c
lp (i vi Cng ty i chng quy m ln v Cng ty nim yt) phi chim t nht
1/3 tng s thnh vin HQT. Hin ti, s lng thnh vin HQT c lp ti
Cng ty c phn Dc Hu Giang c t l 1/7 (14%), ngha l cha m bo t l
1/3 (33%) theo quy nh mi.
Nhim k II ca HQT Cng ty C phn Dc Hu Giang t 2009 2013 gn kt
thc, ti HC thng nin nm 2013 c t chc vo khong thng 4/2014
s chnh thc bu li Thnh vin HQT nhim k mi. hot ng iu hnh
ca Cng ty m bo ng chin lc, hon thnh nhng ch tiu, cng vic
c HC giao; ng thi, c thi gian tm kim nhn s nng lc tham
gia lm thnh vin HQT ca Cng ty v ph hp vi quy nh mi, Hi ng
qun tr Cng ty xin c gia hn thi gian thc hin quy nh thnh vin HQT
c lp chim t nht 1/3 tng s thnh vin HQT sang nhim k mi 2014-2018.
ng dng tiu chun, quy trnh qun l, kin thc qun tr doanh nghip v cng
c xy dng chin lc. iu hnh sn xut kinh doanh thch ng vi s thay i
ca th trng. Mc tiu ca nm c xy dng r rng cho ton Cng ty, cc
Khi chc nng v tng n v.
53
C h thng cc quy ch, quy nh, quy trnh thao tc chun, hng dn cng vic
theo yu cu, qun l cng vic v ng quy nh ca php lut.
u t trin khai ng dng h thng phn mm qun l BFO cho ton h thng
phn phi v khi vn phng phc v.
T chc tho lun, thng nht nh hng chin lc, mc tiu, bin php thc
hin cc ch tiu nhim v nm. T chc Hi ngh ngi lao ng theo quy ch
hot ng ca Cng ty c phn.
Thnh vin Hi ng qun tr, thnh vin Ban kim sot, Tng Gim c iu hnh,
cn b qun l Cng ty phi cng khai cc li ch lin quan theo quy nh ca Lut
Doanh nghip v cc vn bn php lut lin quan.
Thnh vin Hi ng qun tr, thnh vin Ban kim sot, Tng Gim c iu hnh,
cn b qun l Cng ty v nhng ngi lin quan ti cc thnh vin ny khng
c php s dng nhng c hi kinh doanh c th mang li li ch cho Cng ty v
mc ch c nhn; khng c s dng nhng thng tin c c nh chc v ca
mnh t li c nhn hay phc v li ch ca t chc hoc c nhn khc.
Thnh vin Hi ng qun tr, thnh vin Ban kim sot, Tng Gim c iu hnh
v cn b qun l Cng ty c ngha v thng bo cho Hi ng qun tr cc giao
dch gia Cng ty, cng ty con, Cng ty do Dc Hu Giang nm quyn kim sot
vi chnh thnh vin hoc ti nhng ngi lin quan ti thnh vin theo quy
nh ca php lut.
Cc thnh vin Hi ng qun tr, thnh vin Ban kim sot, Tng Gim c, cn
b qun l hay ngi c lin quan vi cc thnh vin nu trn khng c s
dng cc thng tin cha c php cng b ca Cng ty hoc tit l cho ngi
khc thc hin cc giao dch c lin quan.
V Giao dch vi ngi c lin quan, Quy ch qun tr Cng ty quy nh ti iu
43 nh sau:
54
Khi tin hnh giao dch vi nhng ngi c lin quan, Cng ty phi k kt hp
ng bng vn bn theo nguyn tc bnh ng, t nguyn. Ni dung hp ng
phi r rng, c th v cng b thng tin cho c ng khi c yu cu.
Cng ty p dng cc bin php cn thit ngn nga nhng ngi c lin quan
can thip vo hot ng ca Cng ty v gy tn hi cho li ch ca Cng ty thng
qua vic kim sot cc knh mua, bn hng ha ca Cng ty hay lng on gi c.
T l trch lp
100% LNST
30% mnh gi
10% mnh gi
10% mnh gi
10% mnh gi
10% LNST Cng
ty m
S tin (ng)
485.921.786.675
457.223.158.920
100.228.269.007
196.098.897.000
65.366.299.000
65.366.299.000
65.366.299.000
45.722.315.892
Th lao
5.000.000.000
5% tng trng
li nhun sau
thu hp nht
3.519.760.339
206.882.185.689
55
Din gii
Qu khen thng
Qu phc li
S d u nm 2013
27.159.128.787
(1.165.376.845)
S d sau khi
phn phi
40.875.823.555
30.840.244.279
S tin (ng)
Vn u t ca ch s hu
653.308.440.000
Qu u t pht trin
701.396.760.269
Qu d phng ti chnh
Li nhun cn li cha phn phi
Tng vn hin c
Tng s c phn
66.929.751.817
595.836.036
1.422.230.788.121
65.366.299
Mnh gi c phn
10.000
Gi tr s sch c phn
21.758
S tin (ng)
3.266.765.923
2.934.323.537
332.442.386
6.729.736.633
3.800.000.000
2.929.736.633
2.3
7.149.239.000
3.729.000.000
2.392.000.000
1.337.000.000
1.432.560.000
792.000.000
640.560.000
1.987.679.000
3.
3.1
3.2
S d qu cui nm 2012
Th lao
Tin thng
2.847.263.556
3.550.323.537
-703.059.981
4.
4.1
4.2
8.519.760.339
5.000.000.000
3.519.760.339
5.
5.1
5.2
2.
2.1
2.2
11.367.023.895
8.550.323.537
2.816.700.358
56
Chc danh
S c phn
T l
(c lp/ khng iu s hu
s hu
hnh)
(04/04/2013)
Th lao, tin
thng trc
thu TNCN nm
2012 (VN)
Ch tch HQT
khng iu hnh
Thnh vin HQT
Tng Gim c
Thnh vin HQT
Ph Tng Gim c
Thnh vin HQT
Thnh vin HQT
Ph Tng Gim c
Thnh vin HQT
khng iu hnh
Thnh vin HQT
c lp, khng iu
hnh
Ph Tng Gim c
Trng BKS
13.840
0,02%
276.000.000
Trn Th nh Nh
47.567
0,07%
279.000.000
0,00%
108.000.000
8.166
0,01%
142.820.000
611.110
0,93%
3.514.820.000
151.369
0,23%
666.000.000
108.572
0,17%
360.000.000
61.169
0,09%
333.000.000
62.383
0,10%
333.000.000
35.919
0,05%
333.000.000
22.200
0,03%
333.000.000
91.531
0,14%
333.000.000
8.394
0,01%
18.000.000
Chc danh
C phiu
trc khi
giao dch
C phiu
s hu
cui k
L do tng gim
(mua, bn, chuyn
i, thng.)
1.
Ch tch HQT
142.159
151.369
2.
L Minh Hng
102.042
108.572
3.
L Chnh o
55.779
61.169
4.
57.283
62.383
on nh Duy Khng
38.599
35.919
5.
6.
Nguyn Nh Song
88.531
91.531
7.
L nh Bu Tr
19.200
22.200
57
Chc danh
C phiu
trc khi
giao dch
C phiu
s hu
cui k
L do tng gim
(mua, bn, chuyn
i, thng.)
8.
Trng BKS
11.840
13.840
9.
Trn Th nh Nh
42.607
47.567
10.
Ph Tng Gim c
10.714
8.394
11.
ng Phm Huyn
Nhung
Gim c ti chnh
K ton trng
6.216
8.166
12.
L Th Hng Nhung
Th k HQT-Ngi
c y quyn CBTT
2.808
3.648
1.
2.
on nh Duy Nguyn
3.
on nh Tun Huy
4.
Trn Hu Hi
5.
ng Phm Phc Hu
6.
Quan h vi c ng
ni b/c ng ln
Em rut B Phm Th
Vit Nga
Con rut B Phm Th
Vit Nga
Anh rut ng on
nh Duy Khng
Em rut ng on
nh Duy Khng
Em rut B Trn Th
nh Nh
C phiu
trc khi
giao dch
7.320
C phiu
s hu
cui k
3.550
7.776
9.176
240
390
2.040
2.690
777
1.057
1.672
1.882
Em rut B ng
Phm Huyn Nhung
L do tng gim
(mua, bn, chuyn
i, thng.)
ESOP 2012: 1.550,
bn: 5.320 (*)
ESOP 2012: 1.400
(*): Ngy 20/03/2013, ng Phm Vit Thng, em rut B Phm Th Vit Nga
bn 5.320 c phiu nhng chm cng b thng tin. L do: khng nm r quy nh
Cng b thng tin.
1.
C phiu trc
khi giao dch
5.248.311
C phiu s
hu cui k
5.824.461
58
Chuyn
nhng
t do
403.329
178.709
178.709
26.460
4.250
2.010
37.615
503.824
503.824
503.815
9
-
752.868
Tng cng
T l s
hu
614.758
0,94%
362.828
362.828
34.947
3.916
1.638
10.130
541.537
541.537
61.407
8.166
3.648
10.130
0,83%
0,83%
0,09%
0,01%
0,01%
0,02%
196.537
64.013.565
31.986.092
2.604.082
29.382.010
28.313.119
32.027.473
234.152
64.517.389
32.489.916
3.107.897
29.382.019
28.313.110
32.027.473
0,36%
98,69%
49,70%
4,75%
44,94%
43,31%
48,99%
785.105
31.242.368
64.623.561
785.105
31.242.368
65.376.429
1,20%
47,79%
100%
Nc ngoi
Trong nc
HQT+BTG
BKS
KTT
CBCNV
SCIC
C ng ngoi
C phiu qu
S lng c ng
C
T
Cng
nhn chc
403
93
496
2.082
58 2.140
9
9
2
2
1
1
832
1
833
1
1
1.238
56 1.294
1
1
Tng
2.485
Hn ch
chuyn
nhng
211.429
152
2.637
S lng c phiu
C nhn
785.105
3.722.655
541.537
61.407
8.166
1.308.582
1.802.963
4.507.760
234.152
28.313.119
1.068.900
10.130
Cng
32.027.473
33.338.826
541.537
61.407
8.166
1.542.734
28.313.119
2.871.863
10.130
C
nhn
1,20%
5,69%
0,83%
0,09%
0,01%
2,00%
0,00%
2,76%
0,00%
T l
T
chc
47,79%
45,30%
0,00%
0,00%
0,00%
0,36%
43,31%
1,63%
0,02%
48,99%
51,00%
0,83%
0,09%
0,01%
2,36%
43,31%
4,39%
0,02%
60.868.669
65.376.429
6,90%
93,10%
100%
T chc
31.242.368
29.616.171
Cng
Tn c ng
S ng k
s hu
Ngy cp
Quc tch
C phiu
nm gi
T l
s hu
0101992921
03/11/2011
Vit nam
28.313.119
43,31%
CA2795
12/01/2009
Luxembourg
5.824.461
8,91%
59
Tn c ng
S ng k
s hu
CS1077
29/05/2006
1.615.608
2,47%
C3
27/07/2000
1.588.179
2,43%
CS2103
05/12/2006
1.560.080
2,39%
KWE Beteiligungen Ag
CA3895
19/03/2010
1.291.713
1,98%
C00131
19/02/2004
1.253.218
1,92%
CS1645
11/10/2006
1.114.308
1,70%
C00126
11/02/2004
1.088.856
1,67%
CA4373
19/07/2010
1.009.758
1,54%
C00226
23/11/2004
974.632
1,49%
C00033
13/07/2001
874.891
1,34%
CS6572
24/07/2007
838.824
1,28%
CS2022
29/11/2006
708.783
1,08%
CA2757
18/12/2008
708.570
1,08%
C phiu
nm gi
T l
s hu
Ngy cp
C phiu
nm gi
T l
s hu
Tn c ng
S ng k
s hu
CA4779
30/11/2010
594.340
0,91%
CA5734
04/04/2012
562.774
0,86%
CS7869
09/10/2007
502.252
0,77%
CS1336
24/07/2006
498.186
0,76%
CS2075
03/01/2007
487.380
0,75%
C00151
26/03/2004
470.928
0,72%
CS0571
23/01/2006
463.584
0,71%
Siglap Limited
CS3887
27/03/2007
445.312
0,68%
CA3441
02/11/2009
377.526
0,58%
CS3763
22/03/2007
347.136
0,53%
CS6072
02/07/2007
334.320
0,51%
Ngy cp
60
nh k hoc t xut kim tra tnh tun th cc Quy ch, iu l, tnh hp l trong
qun l, iu hnh hot ng sn xut kinh doanh ca Cng ty. C th, BKS
phi hp vi Ban kim sot ni b thc hin kim tra cc chi nhnh khu vc min
Bc nhm kim sot v nh gi tnh tun th cc quy nh ca php lut v cc
quy ch ni b trong lnh vc sn xut kinh doanh v qun tr ti chnh k ton.
Kim sot vic lp k hoch kinh doanh trung di hn, vic thc hin cc d n
u t xy dng nh my, ti sn ln dng trong hot ng sn xut kinh doanh
chnh theo k hoch trong nm 2012;
Phi hp vi cc n v chc nng trong Cng ty tin hnh kim tra hot ng ca
cc Cng ty con.
Qua kim tra tnh hnh hot ng ti DHG Pharma, cc chi nhnh v cng ty con,
BKS c bo co chi tit v kin ngh kp thi vi HQT DHG Pharma trong qu
trnh iu hnh doanh nghip.
Trong bi cnh kinh t suy thoi, cc doanh nghip nhn chung hot ng kh
khn, tuy nhin, kt qu hot ng sn xut kinh doanh ca DHG rt n tng,
61
Trong nm 2012, DHG chp hnh nghim chnh quy nh ca Php lut v iu
l doanh nghip. BKS khng nhn thy iu g bt thng trong hot ng sn
xut v ti chnh ca Cng ty, ngoi tr 2 trng hp tranh chp lin quan n
Hp ng kinh t gm hp ng kinh t cung cp My sy tng si to ht v hp
ng kinh t mua bn gia Chi nhnh vi khch hng.. m DHG cn rt kinh
nghim tng tnh php l trong cc hp ng kinh t ni ring v tng cng
kim sot ri ro ni chung.
DHG thnh lp Ban kim sot ni b v ban hnh quy trnh kim sot ni b. Tuy
nhin, cn pht huy hn na vai tr ca Ban kim sot ni b trong vic h thng
ha, hon thin v b sung cc quy trnh quy ch, gip nng cao hiu qu qun tr
ri ro.
Vic phn phi li nhun, th lao tin thng HQT, BKS, cc tiu ban, th k
HQT, Ban iu hnh v Cn b CNV ch cht nm 2011 c thc hin trong
6 thng u nm 2012.
62
Sau khi phn phi li nhun nm 2011 theo Ngh quyt 012/NQ.HQT ca Hi
ng qun tr, cc Cng ty con chuyn khon phn li nhun cn li cho Cng
ty m.
HQT v Ban TG tip thu nhng kin ngh ca BKS ti cc bo co Qu, 6 thng
v c nm.
Nng cao hiu qu hot ng ca Ban Kim sot ni b (KSNB) trong vic pht
hin, phng nga v kim sot ri ro. c bit, hin Ban TG ang d kin thu
t vn qun tr h thng, KSNB v cc b phn chc nng cn kt hp vi n v
t vn c mt cuc kho st, nh gi tng th mc cc loi ri ro ca DHG; t
xc nh c cc yu t ri ro c bit nghim trng tim n xut BTG
p dng ngay cc bin php phng nga v cch gii quyt khi ri ro c th xy ra;
ch ra cc ri ro mc trung bnh v cc mc tip theo; xut l trnh v mc tiu
trong cng tc qun tr ri ro ca DHG; ch ra cc yu cu phi/kt hp v trch
nhim ca cc phng ban c lin quan khc.
Ban iu hnh cn quan tm n cng n vic lm, thu nhp v nhng chnh sch
c lin quan nhm m bo ngi lao ng t b nh hng bi thi gian di di v
vn hnh khi nh my mi i vo hot ng; cng nh an tm trong iu kin ni
lm vic xa trung tm thnh ph, phng tin i li phc tp hn hin nay bi
y cng s l mt ri ro tim n trong vic gi v thu ht ngun nhn lc p ng
yu cu pht trin ca Cng ty nhng nm tip theo.
Cng ty Bao b (DHG PP) c doanh thu v li nhun kinh doanh ngoi tng trng
tt. Sn xut bao b trin khai v a vo s dng my b t ng gip nng
cp v t ng ha dy chuyn b hp, rt ngn thi gian sn xut, ng thi tng
nng sut lao ng ln gp 2,25 ln, gim nhiu cng lao ng.
Cng ty Dc liu (DHG Nature) thc hin d n trng v chit xut tinh du Tn,
Gng cung ng nguyn liu vi gi cnh tranh cho k hoch nm 2013 ca DHG
Pharma. Trin khai xy dng xng chit xut Artichaut Lt ti a im mi,
trin khai d n trng v ch bin nm Linh Chi.
Tip tc phi hp vi cc Vin, Trng trin khai cc ti khoa hc. Cng ty hin
ang hp tc nghin cu 11 ti, trong 07 ti thc hin vi Vin Cng
ngh Dc phm v 04 ti thc hin vi Trng i hc H Ni.
Phng Kim nghim tip tc c T chc Vilas cng nhn t tiu chun
ISO/IEC 17025.
4. Th trng
4.1. Th trng ni a
65
Doanh thu xut khu nm 2012 t 24 t VN, gim 10% so vi nm 2011, chim
0,8% tng doanh thu hng do Cng ty t sn xut. Nguyn nhn doanh thu gim
do mt s sn phm gp kh khn trong vic xin cp li visa ti th trng ng
u.
DHG Pharma ang thc hin mua bn vi 12 khch hng (tng 02 khch hng so
vi nm 2011); giao dch mi 17 khch hng.
68
Chi ph k
hoch d kin
(VN)
Thc hin
2012 (VN)
6.600.000.000
186.740.000
T l
thc
hin/k
hoch
2,8%
4.500.000.000
3.500.000.000
4.800.000.000
2.600.000.000
4.100.000.000
9.400.000.000
7.700.000.000
7.500.000.000
4.000.000.000
2.000.000.000
56.700.000.000
1.852.252.879
1.315.507.182
2.475.972.727
2.383.602.908
3.095.310.164
4.142.954.909
5.550.791.119
3.687.344.092
77.271.819
1.350.000.000
26.117.747.799
41,2%
37,6%
51,6%
91,7%
75,5%
44,1%
72,1%
49,2%
1,9%
67,5%
46,1%
Hng mc
Thit b kim nghim
Thit b nghin cu
u t thit b sn xut
Chi ph k
hoch d kin
(VN)
4.800.000.000
6.200.000.000
17.000.000.000
T l thc
hin/k
hoch
59,4%
28,8%
219,8%
69
5.800.000.000
5.000.000.000
6.300.000.000
4.971.018.182
0
4.200.846.345
85,7%
0,0%
66,7%
45.100.000.000
51.182.971.305
113,5%
70
Hi ng qun tr
Ch tch
Thnh vin
Thnh vin
Thnh vin
Thnh vin
Thnh vin
Thnh vin
B L Minh Hng
Tng Gim c
(t ngy 1 thng 7 nm 2012)
Tng Gim c
(n ngy 30 thng 6 nm 2012)
Ph Tng Gim c
Ph Tng Gim c
(t ngy 30 thng 3 nm 2012)
Ph Tng Gim c
(t ngy 1 thng 5 nm 2012)
ng L Chnh o
ng on nh Duy Khng
B Nguyn Ngc Dip
Ban Kim sot
Trng ban
(t ngy 26 thng 4 nm 2012)
Thnh vin
(t ngy 26 thng 4 nm 2012)
Thnh vin
(t ngy 26 thng 4 nm 2012)
Thnh vin
(n ngy 26 thng 4 nm 2012)
Tr s ng k
n v kim ton
71
Ban Tng Gim c chu trch nhim lp v trnh by bo co ti chnh hp nht theo cc Chun
mc K ton Vit Nam, H thng K ton Vit Nam v cc quy nh php l c lin quan. Theo
kin ca Ban Gim c:
(a)
(b)
Ti ngy lp bo co ny, Ban Tng Gim c ph duyt pht hnh bo co ti chnh ny.
BO CO KIM TON C LP
Knh gi cc c ng
Cng ty C phn Dc Hu Giang v cc cng ty con
Phm vi kim ton
Chng ti kim ton bng cn i k ton hp nht nh km ca Cng ty C phn Dc
Hu Giang (Cng ty) v cc cng ty con (Tp on) ti ngy 31 thng 12 nm 2012, bo
co kt qu hot ng kinh doanh hp nht, bo co lu chuyn tin t hp nht cho nm kt
thc cng ngy v cc thuyt minh km theo c Ban Tng Gim c Cng ty ph duyt
pht hnh ngy 15 thng 3 nm 2013. Vic lp v trnh by bo co ti chnh hp nht ny
thuc trch nhim ca Ban Tng Gim c. Trch nhim ca chng ti l a ra kin v bo
co ti chnh hp nht ny cn c trn kt qu kim ton ca chng ti.
Chng ti thc hin cng vic kim ton theo cc Chun mc Kim ton Vit Nam. Cc
chun mc ny yu cu chng ti phi lp k hoch v thc hin cng vic kim ton c
c s m bo hp l rng bo co ti chnh khng cha ng cc sai st trng yu. Cng
vic kim ton bao gm vic kim tra, trn c s chn mu, cc bng chng xc minh cho cc
s liu v thuyt trnh trong bo co ti chnh. Cng vic kim ton cng bao gm vic nh
gi cc nguyn tc k ton c p dng v cc c tnh trng yu ca Ban Tng Gim c,
cng nh vic nh gi cch trnh by tng qut ca bo co ti chnh. Chng ti cho rng
cng vic kim ton a ra nhng c s hp l lm cn c cho kin ca chng ti.
kin kim ton
Theo kin ca chng ti, bo co ti chnh hp nht phn nh trung thc v hp l, trn
cc kha cnh trng yu, tnh hnh ti chnh hp nht ca Cng ty C phn Dc Hu Giang
v cc cng ty con ti ngy 31 thng 12 nm 2012, kt qu hot ng kinh doanh v cc lung
lu chuyn tin t hp nht trong nm kt thc cng ngy, ph hp vi cc Chun mc K
ton Vit Nam, H thng K ton Vit Nam v cc quy nh php l c lin quan.
M s
100
110
111
112
130
131
132
135
139
140
141
149
150
151
152
154
158
200
220
221
222
223
227
228
229
230
250
252
258
259
260
261
262
268
270
Thuyt
minh
10
11
12
29
31/12/2012
VND
31/12/2011
VND
1.817.659.554.913
718.975.317.797
179.126.910.532
539.848.407.265
574.318.472.865
449.467.053.831
84.260.939.798
46.319.680.651
(5.729.201.415)
511.841.369.741
517.869.958.874
(6.028.589.133)
12.524.394.510
819.469.001
3.876.949.889
1.882.551.193
5.945.424.427
1.490.691.786.181
467.084.218.098
343.614.925.745
123.469.292.353
489.939.062.124
340.585.766.770
79.032.748.156
73.173.069.305
(2.852.522.107)
515.191.425.774
519.861.087.569
(4.669.661.795)
18.477.080.185
1.431.601.904
4.301.209.672
4.108.142.811
8.636.125.798
560.605.090.482
517.134.916.078
279.742.292.179
522.619.957.611
(242.877.665.432)
167.001.188.865
174.923.643.193
(7.922.454.328)
70.391.435.034
16.651.442.265
9.334.273.514
11.831.050.200
(4.513.881.449)
26.818.732.139
19.347.501.172
5.840.892.665
1.630.338.302
505.014.880.878
459.454.490.641
255.330.772.673
443.230.788.716
(187.900.016.043)
157.377.310.396
163.249.725.488
(5.872.415.092)
46.746.407.572
17.473.451.017
10.086.282.266
11.901.050.200
(4.513.881.449)
28.086.939.220
20.446.170.185
5.509.693.831
2.131.075.204
2.378.264.645.395
1.995.706.667.059
Khon mc
M s
NGUN VN
N PHI TR (300 = 310 + 330)
N ngn hn
Vay ngn hn
Phi tr thng mi
Ngi mua tr tin trc
Thu phi np Ngn sch Nh nc
Phi tr ngi lao ng
Chi ph phi tr
Cc khon phi tr khc
Qu khen thng v phc li
N di hn
D phng tr cp thi vic
Qu pht trin khoa hc v cng ngh
VN CH S HU (400 = 410)
Vn ch s hu
Vn c phn
C phiu qu
Qu u t pht trin
Qu d phng ti chnh
Li nhun cha phn phi
LI CH C NG THIU S
TNG NGUN VN
(440 = 300 + 400 + 439)
300
310
311
312
313
314
315
316
319
323
330
336
339
400
410
411
414
416
418
420
439
Thuyt
minh
13
14
15
16
17
18
19
21
21
22
440
31/12/2012
VND
31/12/2011
VND
674.795.265.880
653.532.156.155
19.484.808.997
73.733.794.359
1.236.669.394
33.519.701.311
157.300.094.036
242.014.199.700
63.583.567.645
62.659.320.713
21.263.109.725
21.263.109.725
1.687.719.251.266
1.687.719.251.266
653.764.290.000
(455.850.000)
491.137.167.263
66.762.044.635
476.511.599.368
15.750.128.249
602.248.423.265
544.024.124.947
21.115.601.324
123.618.564.257
720.929.252
28.297.625.312
125.958.570.389
165.931.042.238
33.834.092.563
44.547.699.612
58.224.298.318
33.818.985.521
24.405.312.797
1.381.546.863.475
1.381.546.863.475
651.764.290.000
(455.850.000)
286.384.048.884
66.541.621.663
377.312.752.928
11.911.380.319
2.378.264.645.395
1.995.706.667.059
31/12/2012
109.684
131.696
20
3.515
100
-
31/12/2011
271.766
182.918
20
3.515
100
22.000
31.592
Thuyt
minh
23
23
23
24
Chi ph ti chnh
Trong : Chi ph li vay
Chi ph bn hng
Chi ph qun l doanh nghip
Li nhun t hot ng kinh doanh
(30 = 20 + 21 + 22 + 24 + 25)
Thu nhp khc
22
23
24
25
26
31
Chi ph khc
Kt qu t cc hot ng khc
(40 = 31 + 32)
L t cng ty lin kt
Li nhun trc thu
(50 = 30 + 40 + 41)
Chi ph thu thu nhp hin hnh
Li ch thu thu nhp hon li
Li nhun sau thu TNDN
(60 = 50 +51 + 52)
Phn b cho:
C ng thiu s
32
Ch s hu ca Cng ty
62
Li c bn trn c phiu
70
Khon mc
Tng doanh thu
Cc khon gim tr doanh thu
Doanh thu thun (10 = 01 + 02)
Gi vn hng bn
Li nhun gp (20 = 10 + 11)
Doanh thu hot ng ti chnh
2012
VND
2.949.286.471.548
(18.209.979.100)
2.931.076.492.448
(1.487.277.836.618)
1.443.798.655.830
42.177.420.081
2011
VND
2.510.825.145.928
(19.945.210.196)
2.490.879.935.732
(1.282.117.010.705)
1.208.762.925.027
48.895.136.206
(4.453.033.603)
(2.611.607.290)
(709.601.447.810)
(218.227.172.727)
(7.182.687.737)
(2.038.850.925)
(558.862.870.510)
(185.188.217.125)
553.694.421.771
506.424.285.861
27
39.624.828.016
9.934.185.563
28
(8.344.134.782)
25
30
40
41
31.280.693.234
11
50
51
52
29
29
60
61
22
30
(187.558.752)
(15.391.090.405)
(5.456.904.842)
(10.025.671.093)
584.787.556.253
490.941.709.926
(93.825.954.079)
331.198.834
(72.903.779.886)
1.724.228.543
491.292.801.008
419.762.158.583
5.371.014.333
4.235.578.682
485.921.786.675
415.526.579.901
7.443
6.382
M Thuyt
s minh
2012
VND
2011
VND
01
584.787.556.253
490.941.709.926
02
03
05
05
06
07
08
66.767.681.623
4.235.606.646
(1.554.014.604)
(20.000.000)
(39.524.168.310)
2.611.607.290
187.558.752
53.597.351.298
(1.012.042.080)
(1.759.732.840)
(1.546.692.690)
(42.396.733.860)
2.038.850.925
10.025.671.093
09
617.491.827.650
509.888.381.772
10
11
12
13
Tin li vay tr
Thu thu nhp doanh nghip np
Tin chi khc cho hot ng kinh doanh
Tin thun thu t hot ng kinh doanh
14
15
17
20
(79.697.036.518)
1.991.128.695
51.405.330.552
1.710.801.916
592.902.052.295
(2.024.682.017)
(83.447.405.099)
(37.044.649.258)
470.385.315.921
(4.747.452.261)
(169.735.622.065)
71.282.343.851
(148.437.007)
406.539.214.290
(1.967.602.123)
(86.291.647.569)
(54.835.562.835)
263.444.401.763
21
(132.810.465.972)
(256.260.211.277)
22
23
24
27
28
30
4.688.181.874
2.116.867.671
90.000.000
38.319.590.532
(87.595.825.895)
5.487.880.667
(1.035.537.465)
5.999.720.820
13.500.000.000
44.015.852.247
(188.292.295.008)
31
33
34
35
2.000.000.000
17.840.323.555
(19.471.115.882)
(131.267.598.000)
2.500.000.000
48.180.001.906
(39.866.813.555)
(261.400.196.000)
40
(130.898.390.327)
(250.587.007.649)
50
251.891.099.699
(175.434.900.894)
60
467.084.218.098
642.519.118.992
70
718.975.317.797
467.084.218.098
2011
VND
380.134.670.000
% vn s hu
31/12/2012
31/12/2011
S 5104000057 do S K 100%
hoch v u t tnh ng
Thp cp ngy 28 thng 8
nm 2008
100%
100%
S 5604000048 do S K 100%
hoch v u t tnh Kin
Giang cp ngy 16 thng 5
nm 2008
100%
S 1800723433 do S K 100%
hoch v u t thnh
ph Cn Th cp ngy 25
thng 8 nm 2008
100%
S 6104000035 do S K 100%
hoch v u t tnh C
Mau cp ngy 8 thng 4
nm 2008
100%
S 5704000183 do S K 100%
hoch v u t thnh
ph Cn Th cp ngy 29
thng 4 nm 2008
100%
51%
Tn
% vn s hu
31/12/2012
31/12/2011
S 1601171629 do S K 100%
hoch v u t tnh An
Giang cp ngy 17 thng 6
nm 2009
100%
S 5904000064
100%
do S K hoch v u t
tnh Sc Trng cp ngy
11 thng 4 nm 2008
100%
S 1801113085 do S K 100%
hoch v u t thnh
ph Cn Th cp ngy 25
thng 2 nm 2009
100%
S 1200975943 do S K 100%
hoch v u t tnh Tin
Giang cp ngy 25 thng 2
nm 2009
100%
S 1900455594 do S K 100%
hoch v u t tnh Bc
Liu cp ngy 29 thng 3
nm 2011
100%
100%
nh ca
my mc v thit b
phng tin vn chuyn
dng c vn phng
3 18 nm
3 13 nm
3 13 nm
2 10 nm
h. Ti sn c nh v hnh
(i) Quyn s dng t khng c thi hn xc nh
Quyn s dng t khng c thi hn xc nh c ghi nhn theo nguyn gi v khng khu
hao. Nguyn gi ban u ca quyn s dng t bao gm gi mua v cc chi ph phn b
trc tip pht sinh lin quan ti vic bo m quyn s dng t.
(ii) Quyn s dng t c thi hn xc nh
Quyn s dng t c thi hn c ghi nhn theo nguyn gi tr i gi tr hao mn ly k.
Nguyn gi ban u ca quyn s dng t bao gm gi mua v cc chi ph phn b trc tip
pht sinh lin quan ti vic bo m quyn s dng t. Khu hao c tnh theo phng
php ng thng trong vng 50 nm.
(iii) Phn mm my vi tnh
Gi mua ca phn mm vi tnh mi m phn mm ny khng phi l mt b phn gn kt vi
phn cng c lin quan th c vn ho v hch ton nh ti sn c nh v hnh. Phn
mm vi tnh c tnh khu hao theo phng php ng thng trong vng 3 n 7 nm.
i. Xy dng c bn d dang
Xy dng c bn d dang phn nh cc khon chi cho xy dng v my mc cha c
hon thnh hoc cha lp t xong. Khng tnh khu hao cho xy dng c bn d dang trong
qu trnh xy dng v lp t.
j. Chi ph tr trc di hn
(i) Nng cp ti sn thu
Nng cp ti sn thu c ghi nhn theo gi gc v c phn b theo phng php ng
thng trong vng 2 n 5 nm.
(ii) Chi ph t tr trc
Chi ph t tr trc bao gm tin thu t tr trc v cc chi ph pht sinh khc lin quan
n vic bo m cho vic s dng t thu. Cc chi ph ny c ghi nhn vo bo co kt
qu hot ng kinh doanh theo phng php ng thng da trn thi hn ca hp ng
thu t t 39 n 50 nm.
(iii) Cng c v dng c
Cng c v dng c khng iu kin ghi nhn vo ti sn c nh hu hnh theo lut Vit
Nam khi nguyn gi ca chng thp hn 10 triu VND c phn loi nh chi ph tr trc
di hn v c phn b theo phng php ng thng trong vng 2 nm.
k. Cc khon phi tr thng mi v phi tr khc
Phi tr thng mi v phi tr khc c phn nh theo nguyn gi.
l. D phng
Mt khon d phng c ghi nhn nu, do kt qu ca mt s kin trong qu kh,
Tp on c ngha v php l hin ti hoc lin i c th c tnh mt cch ng tin
cy v chc chn s lm gim st cc li ch kinh t trong tng lai thanh ton cc
khon n phi tr do ngha v . Khon d phng c xc nh bng cch chit
khu dng tin d kin phi tr trong tng lai vi t l chit khu trc thu phn nh
nh gi ca th trng thi im hin ti v gi tr thi gian ca tin v ri ro c th
ca khon n phi tr .
Cc khon u t nm gi n ngy o hn
Cc khon u t nm gi n ngy o hn l cc ti sn ti chnh phi phi sinh vi cc
khon thanh ton c nh hoc c th xc nh v c k o hn c nh m Tp on c
nh v c kh nng gi n ngy o hn, ngoi tr:
Ti sn sn sng bn
Ti sn sn sng bn l cc ti sn ti chnh phi phi sinh c xc nh l sn sng
bn hoc khng c phn loi l:
ngi mua. Doanh thu khng c ghi nhn nu nh c nhng yu t khng chc chn
trng yu lin quan ti kh nng thu hi cc khon phi thu hoc lin quan ti kh nng hng
bn b tr li.
(ii) Cung cp dch v
Doanh thu cung cp dch v c ghi nhn trong bo co kt qu hot ng kinh doanh theo
t l phn trm hon thnh ca giao dch ti ngy kt thc nin . T l phn trm hon
thnh cng vic c nh gi da trn kho st cc cng vic c thc hin. Doanh
thu khng c ghi nhn nu nh c nhng yu t khng chc chn trng yu lin quan ti
kh nng thu hi cc khon phi thu.
r. Doanh thu li tin gi
Doanh thu li tin gi c ghi nhn theo t l tng ng vi thi gian da trn s d gc v
li sut p dng
s. Cc khon thanh ton thu hot ng
Cc khon thanh ton thu hot ng c ghi nhn trong bo co kt qu hot ng kinh
doanh theo phng php ng thng da vo thi hn thu. Cc khon hoa hng i thu
c ghi nhn trong bo co kt qu hot ng kinh doanh nh mt b phn hp thnh ca
tng chi ph thu.
t. Chi ph vay
Chi ph vay c ghi nhn l mt khon chi ph trong nm khi cc chi ph ny pht sinh, ngoi
tr trng hp chi ph vay lin quan n cc khon vay cho mc ch hnh thnh ti sn
iu kin vn ha chi ph vay th khi chi ph vay pht sinh trong giai on xy dng c
ghi vo nguyn gi ca ti sn ny.
u. Li c bn trn c phiu
Tp on trnh by li c bn trn c phiu (EPS) cho cc c phiu ph thng ca Tp on.
Li c bn trn c phiu c tnh bng cch ly li hoc l thuc v c ng ph thng ca
Tp on chia cho s lng c phiu ph thng bnh qun gia quyn lu hnh trong nm.
Tp on khng c cc c phiu c tc dng suy gim tim nng.
v. Bo co b phn
B phn l mt phn c th xc nh ring bit ca Tp on tham gia vo vic cung cp cc
sn phm hoc dch v lin quan (b phn chia theo hot ng kinh doanh), hoc cung cp
sn phm hay dch v trong mt mi trng kinh t c th (b phn chia theo vng a l), mi
b phn ny chu ri ro v thu c li ch khc vi cc b phn khc. Ban Tng Gim c
nh gi rng Tp on hot ng trong mt b phn kinh doanh duy nht l sn xut v kinh
doanh dc phm v mt b phn a l chnh l Vit Nam.
w. Cc ch tiu ngoi bng cn i k ton
Cc ch tiu ngoi bng cn i k ton, nh c nh ngha trong H thng K ton Vit
Nam, c trnh by trong cc thuyt minh thch hp ca bo co ti chnh ny.
4. Tin v cc khon tng ng tin
Tin mt
Tin gi ngn hng
Tin ang chuyn
Cc khon tng ng tin
31/12/2012
VND
29.557.000.325
149.564.383.926
5.526.281
539.848.407.265
718.975.317.797
31/12/2011
VND
42.974.727.829
294.568.181.502
6.072.016.414
123.469.292.353
467.084.218.098
31/12/2012
VND
356.765.200
449.074.288.631
31/12/2011
VND
356.765.200
340.229.001.570
449.431.053.831
340.585.766.770
Cc khon phi thu thng mi khng c m bo, khng chu li v c hon tr trong
vng 30 ngy k t ngy ghi trn ha n.
Khon tr trc cho ngi bn ti ngy 31 thng 12 nm 2012 v 31 thng 12 nm 2011 l
khon tr trc cho vic mua my mc v dch v xy dng.
Cc khon phi thu khc bao gm:
Chi ph hoa hng tr trc
Thu nhp tin li phi thu
Cc khon cho vay
Phi thu t ngi lao ng
Phi thu khc
31/12/2012
VND
37.379.455.592
1.769.027.778
3.236.251.949
3.934.945.332
31/12/2011
VND
57.935.895.745
1.269.867.671
11.104.178.590
2.863.127.299
46.319.680.651
73.173.069.305
31/12/2012
VND
54.087.252.044
185.398.402.659
24.966.649.172
248.142.138.655
5.275.516.344
517.869.958.874
(6.028.589.133)
511.841.369.741
31/12/2011
VND
84.006.950.234
183.598.965.379
39.470.249.494
204.667.633.456
7.002.598.909
1.114.690.097
519.861.087.569
(4.669.661.795)
515.191.425.774
6. Hng tn kho
2012
VND
4.669.661.795
1.425.457.585
(66.530.247)
6.028.589.133
2011
VND
3.025.856.755
1.643.805.040
4.669.661.795
31/12/2012
VND
832.996.069
1.049.555.124
1.882.551.193
31/12/2011
VND
3.995.583.961
112.558.850
4.108.142.811
8. Ti sn c nh hu hnh
Nh ca
VND
My mc v
thit b
VND
Phng tin
vn chuyn
VND
Dng c vn
phng
VND
Tng
VND
Nguyn gi
S d u nm
Tng trong nm
Chuyn t xy dng c bn d dang
Thanh l
126.517.175.786
2.380.840.073
25.283.429.406
(600.000.000)
179.007.016.121
19.239.482.978
19.488.947.241
(6.142.889.047)
84.843.066.505
99.325.335
12.953.611.827
(3.777.864.680)
52.863.530.304
10.589.966.970
933.144.083
(1.058.825.291)
443.230.788.716
32.309.615.356
58.659.132.557
(11.579.579.018)
S d cui nm
153.581.445.265
211.592.557.293
94.118.138.987
63.327.816.066
522.619.957.611
31.934.640.990
14.387.851.323
(2.783.585.938)
30.247.242.410
7.943.809.778
(1.049.728.552)
187.900.016.043
64.626.269.462
(9.648.620.073)
Gi tr hao mn ly k
S d u nm
Khu hao trong nm
Thanh l
30.112.197.918
13.288.287.508
(165.000.000)
95.605.934.725
29.006.320.853
(5.650.305.583)
43.235.485.426
118.961.949.995
43.538.906.375
37.141.323.636
242.877.665.432
96.404.977.868
110.345.959.839
83.401.081.396
92.630.607.298
52.908.425.515
50.579.232.612
22.616.287.894
26.186.492.430
255.330.772.673
279.742.292.179
S d cui nm
Gi tr cn li
S d u nm
S d cui nm
Trong ti sn c nh hu hnh ti ngy 31 thng 12 nm 2012 c cc ti sn c nguyn gi 97.962 triu VND c khu hao ht nhng vn
ang c s dng (31/12/2011: 58.893 triu VND).
9. Ti sn c nh v hnh
Quyn s dng Quyn s dng
t khng c thi t c thi hn Phn mm my
hn xc nh
xc nh
vi tnh
VND
VND
VND
Tng
VND
Nguyn gi
S d u nm
Tng trong nm
Chuyn t xy dng
c bn d dang
Phn loi li
Thanh l
103.908.193.658
3.512.842.000
S d cui nm
103.839.330.049
(3.431.705.609)
(150.000.000)
53.693.912.775
7.519.442.000
1.936.214.955
3.431.705.609
(1.099.000.000)
65.482.275.339
5.647.619.055
(45.581.250)
5.602.037.805
163.249.725.488
11.032.284.000
1.936.214.955
(1.294.581.250)
174.923.643.193
Gi tr hao mn ly k
S d u nm
Khu hao trong nm
Thanh l
4.076.846.191
1.178.976.344
(45.791.675)
1.795.568.901
962.435.817
(45.581.250)
5.872.415.092
2.141.412.161
(91.372.925)
S d cui nm
5.210.030.860
2.712.423.468
7.922.454.328
Gi tr cn li
S d u nm
S d cui nm
103.908.193.658
103.839.330.049
49.617.066.584
60.272.244.479
3.852.050.154
2.889.614.337
157.377.310.396
167.001.188.865
S d u nm
Tng trong nm
Chuyn sang ti sn c nh hu hnh
Chuyn sang ti sn c nh v hnh
Chuyn sang chi ph tr trc di hn
S d cui nm
2012
VND
46.746.407.572
84.240.374.974
(58.659.132.557)
(1.936.214.955)
70.391.435.034
2011
VND
7.719.996.731
125.929.691.161
(84.194.123.202)
(2.540.241.968)
(168.915.150)
46.746.407.572
11. u t ti chnh di hn
u t vo cng ty lin kt
Cng ty C phn To Vnh Ho
Cng ty C phn Bao b Cng ngh cao Vnh Tng
u t di hn khc
Cng ty C phn Dc phm Cu Long
Cng ty C phn Dc v Vt t y t Bnh Dng
Cng ty C phn Dc v Vt t y t Ninh Thun
Cng ty C phn Dc v Vt t y t Ngh An
Cng ty C phn Dc phm Tr Vinh
Cng ty C phn Dc - M phm v Thng mi
B Ra - Vng Tu
Cng ty C phn Dc phm Ty Ninh
31/12/2012
VND
31/12/2011
VND
5.434.273.514
3.900.000.000
9.334.273.514
4.986.282.266
5.100.000.000
10.086.282.266
27.420.000
4.286.800.000
796.675.000
3.922.880.000
2.575.315.200
27.420.000
4.286.800.000
796.675.000
3.922.880.000
2.575.315.200
221.960.000
11.831.050.200
70.000.000
221.960.000
11.901.050.200
S d u nm
Thanh l u t trong nm
L thun t cc cng ty lin kt
C tc
S d cui nm
(187.558.752)
(564.450.000)
2011
VND
32.592.080.669
(11.953.307.310)
(10.025.671.093)
(526.820.000)
9.334.273.514
10.086.282.266
Tn
Cng ty lin kt
Cng ty C phn
To Vnh Ho
Hot ng
chnh
% vn ch s hu
31/12/2012
Sn xut v
S 4803000150 do
30%
kinh doanh
S K hoch v u
To Spirulina t tnh Bnh Thun
cp ngy 4 thng 2
nm 2008
S 4603000373 do
20%
S K hoch v u
t tnh Bnh Dng
cp ngy 9 thng 7
nm 2007
31/12/2011
30%
20%
Chi ph t
tr trc
VND
Cng c v
dng c
VND
Tng
VND
S d u nm
Tng trong nm
Phn b trong nm
18.599.855.707
(441.027.565)
1.798.393.813
(733.474.069)
47.920.665
153.057.818
(77.225.197)
20.446.170.185
153.057.818
(1.251.726.831)
S d cui nm
18.158.828.142
1.064.919.744
123.753.286
19.347.501.172
31/12/2012
VND
31/12/2011
VND
19.484.808.997
21.115.601.324
31/12/2012
VND
73.733.794.359
31/12/2011
VND
2.024.000.000
121.594.564.257
73.733.794.359
123.618.564.257
31/12/2012
VND
9.613.137.679
16.469.400.198
7.437.163.434
-
31/12/2011
VND
2.353.466.431
9.253.439.110
16.267.959.957
422.759.814
33.519.701.311
28.297.625.312
31/12/2012
VND
119.221.818.493
88.386.427.469
16.925.732.519
5.520.924.677
980.410.624
10.978.885.918
31/12/2011
VND
108.460.753.247
45.510.216.128
1.923.656.378
174.805.673
393.485.351
9.468.125.461
242.014.199.700
165.931.042.238
Gim gi hng bn
Chi ph khuyn mi
Chi ph hi tho
Chi ph qung co
Li vay phi tr
Cc chi ph phi tr khc
42.417.569.574
43.109.274.016
(25.652.611.339)
S d cui nm
59.874.232.251
Tng cng
VND
2.130.130.038
44.547.699.612
8.904.793.271
52.014.067.287
(8.249.834.847) (33.902.446.186)
2.785.088.462
62.659.320.713
33.818.985.521
105.960.018
(4.586.214.391)
(29.338.731.148)
-
VND
24.405.312.797
(3.142.203.072)
S d cui nm
21.263.109.725
20. Thay i vn ch s hu
Thng d vn
c phn
VND
Vn c phn
VND
S d ngy 1 thng 1 nm 2011
269.129.620.000
651.764.290.000
C phiu qu
VND
378.761.392.824 (455.850.000)
(378.761.392.824)
-
Qu d
phng ti
chnh
VND
Qu u t
pht trin
VND
Li nhun cha
phn phi
VND
204.329.442.743 64.215.412.933
(1.373.277.176)
83.427.883.317
-
2.326.208.730
-
364.342.106.640
(85.754.092.047)
(45.937.137.077)
(10.199.508.489)
415.526.579.901
(260.665.196.000)
- (455.850.000)
286.384.048.884 66.541.621.663
2.000.000.000
-
204.753.118.379
220.422.972
(204.973.541.351)
(42.473.937.214)
(8.742.863.670)
485.921.786.675
(130.532.598.000)
653.764.290.000
(455.850.000)
491.137.167.263 66.762.044.635
377.312.752.928
476.511.599.368
Tng
VND
1.280.322.125.140
2.500.000.000
(45.937.137.077)
(10.199.508.489)
415.526.579.901
(260.665.196.000)
1.381.546.863.475
2.000.000.000
(42.473.937.214)
(8.742.863.670)
485.921.786.675
(130.532.598.000)
1.687.719.251.266
VND
31/12/2011
S c phiu
VND
65.376.429 653.764.290.000
(10.130)
(455.850.000)
65.176.429 651.764.290.000
(10.130)
(455.850.000)
65.366.299
65.166.299
653.308.440.000
651.308.440.000
2012
S c phiu
VND
65.166.299 651.308.440.000
200.000
65.366.299
2.000.000.000
653.308.440.000
2011
S c phiu
26.902.832
VND
268.673.770.000
250.000
2.500.000.000
38.013.467
380.134.670.000
65.166.299
651.308.440.000
22. Li ch c ng thiu s
2012
VND
2011
VND
S d u nm
Li nhun thun phn b cho c ng thiu s trong nm
Qu khen thng v phc li tnh cho c ng thiu s
Qu thng Hi ng Qun tr tnh cho c ng thiu s
C tc
11.911.380.319
5.371.014.333
(635.336.802)
(161.929.601)
(735.000.000)
8.716.245.431
4.235.578.682
(217.298.666)
(88.145.128)
(735.000.000)
S d cui nm
15.750.128.249
11.911.380.319
Cc khon gim tr
Chit khu thng mi
Hng bn b tr li
2012
VND
2011
VND
2.721.921.636.997
113.195.695.133
17.323.928.221
96.845.211.197
2.324.656.400.216
99.353.230.052
8.509.276.377
78.306.239.283
2.949.286.471.548
2.510.825.145.928
(637.716.080)
(17.572.263.020)
(338.267.075)
(19.606.943.121)
(18.209.979.100)
(19.945.210.196)
2.931.076.492.448
2.490.879.935.732
Trong :
Thnh phm bn
Hng ha bn
Cung cp dch v
Hng khuyn mi
2.704.231.508.811
112.709.143.829
17.323.928.221
96.845.211.197
2.304.711.190.020
99.353.230.052
8.509.276.377
78.306.239.283
2.931.076.492.448
2.490.879.935.732
2012
VND
1.275.840.155.247
104.872.250.892
14.668.590.756
90.537.912.385
1.358.927.338
2011
VND
1.109.249.378.574
87.956.779.109
7.102.057.130
76.164.990.852
1.643.805.040
1.487.277.836.618
1.282.117.010.705
24. Gi vn hng bn
Thnh phm bn
Hng ha bn
Chi ph dch v
Hng khuyn mi
D phng gim gi hng tn kho
2012
VND
39.102.635.155
421.533.155
20.000.000
2.001.753.137
631.498.634
2011
VND
41.907.995.760
488.738.100
1.546.692.690
4.951.709.656
42.177.420.081
48.895.136.206
Chi ph li vay
L chnh lch t gi
Chi ph ti chnh khc
2012
VND
2.611.607.290
1.709.118.220
132.308.093
2011
VND
2.038.850.925
5.000.720.822
143.115.990
4.453.033.603
7.182.687.737
2012
VND
819.360.195
4.688.181.874
29.169.045.202
4.948.240.745
2011
VND
570.030.518
5.487.880.667
3.876.274.378
39.624.828.016
9.934.185.563
Gi tr cn li ca ti sn c nh thanh l v xa s
Chi ph sa cha v thay th ti sn h hng
Chi ph khc
2012
VND
2011
VND
3.134.167.270
202.473.500
5.007.494.012
3.728.147.827
7.073.639.168
4.589.303.410
8.344.134.782
15.391.090.405
Cc khon d phng
Li nhun cha thc hin
31/12/2012
VND
3.300.000.000
2.540.892.665
31/12/2011
VND
3.300.000.000
2.209.693.831
5.840.892.665
5.509.693.831
2011
VND
124.444.239.422
(30.618.285.343)
72.071.027.668
832.752.218
93.825.954.079
72.903.779.886
(331.198.834)
93.494.755.245
(1.724.228.543)
71.179.551.343
2011
VND
584.787.556.253
490.941.709.926
146.196.889.063 122.735.427.482
12.249.695.838
3.330.264.667
(105.383.289)
(122.184.525)
(34.228.161.024) (55.596.708.499)
(30.618.285.343)
832.752.218
93.494.755.245
71.179.551.343
2012
VND
2011
VND
485.921.786.675
415.526.579.901
2012
2011
65.166.299
26.902.832
188.356
38.013.467
121.644
65.287.943
65.104.655
31. C tc
i hi C ng ca Cng ty ngy 26 thng 4 nm 2012 quyt nh chia c tc ca nm 2011
l 130.331 triu VND bng tin mt, trong bao gm c tc gia nin l 65.165 triu VND
tr trong nm 2011 (10% mnh gi ca nhng c phiu ang lu hnh ti ngy 17 thng 11
nm 2011) v c tc cui nm l 65.166 triu VND (10% mnh gi ca nhng c phiu ang
lu hnh ti ngy 8 thng 6 nm 2012). Ngoi ra, cuc hp Hi ng Qun tr vo ngy 19
thng 10 nm 2012 quyt nh chia c tc gia nin cho nm 2012 l 65.366 triu VND
(10% mnh gi ca nhng c phiu ang lu hnh ti ngy 7 thng 11 nm 2012).
689.418.317.472
424.109.490.269
490.057.533.067
410.906.313.968
1.179.475.850.539
835.015.804.237
Trong hn
Qu hn t 0 30 ngy
Qu hn t 31 180 ngy
Qu hn trn 180 ngy
Gp
31/12/2012
VND
306.616.482.627
98.546.072.567
82.662.603.693
7.961.575.595
495.786.734.482
Gp
31/12/2011
VND
Trong hn
Qu hn t 0 30 ngy
Qu hn t 31 180 ngy
Qu hn trn 180 ngy
D phng phi
thu kh i
31/12/2012
VND
(2.675.775.037)
(3.053.426.378)
(5.729.201.415)
D phng phi
thu kh i
31/12/2011
VND
303.030.205.476
56.692.003.025
48.849.537.858
5.187.089.716
(2.852.522.107)
413.758.836.075
(2.852.522.107)
S d u nm
Tng d phng trong nm
S dng d phng trong nm
Hon nhp d phng trong nm
31/12/2012
VND
2.852.522.107
3.276.127.874
(399.448.566)
31/12/2011
VND
6.225.376.152
392.832.822
(717.006.925)
(3.048.679.942)
S d cui nm
5.729.201.415
2.852.522.107
c. Ri ro thanh khon
Ri ro thanh khon l ri ro trong Tp on khng th thanh ton cho cc ngha v ti chnh
khi n hn. Phng thc qun l thanh khon ca Tp on l m bo mc cao nht
rng Tp on lun c kh nng thanh khon thanh ton cc khon phi tr khi n
hn, trong iu kin bnh thng cng nh trong iu kin cng thng v mt ti chnh, m
khng lm pht sinh cc mc tn tht khng th chp nhn c hoc c nguy c gy tn hi
n danh ting ca Tp on.
Gi tr
ghi s
VND
73.733.794.359
19.484.808.997
157.300.094.036
242.014.199.700
63.583.567.645
Trong vng 1
nm
VND
73.733.794.359
20.018.033.043
157.300.094.036
242.014.199.700
63.583.567.645
556.116.464.737
556.649.688.783
556.649.688.783
Gi tr
ghi s
VND
Trong vng 1
nm
VND
123.618.564.257 123.618.564.257
21.115.601.324
21.830.148.358
125.958.570.389 125.958.570.389
165.931.042.238 165.931.042.238
33.834.092.563
33.834.092.563
123.618.564.257
21.830.148.358
125.958.570.389
165.931.042.238
33.834.092.563
470.457.870.771 471.172.417.805
471.172.417.805
d. Ri ro th trng
Ri ro th trng l ri ro m nhng bin ng v gi th trng, nh t gi hi oi, li sut v
gi c phiu s nh hng n thu nhp ca Tp on hoc gi tr ca cc cng c ti chnh
m Tp on nm gi. Mc ch ca vic qun l ri ro th trng l qun l v kim sot cc
ri ro th trng trong gii hn c th chp nhn c, trong khi vn ti a ha li nhun thu
c.
e. Ri ro t gi hi oi
Tp on c ri ro t gi hi oi t cc giao dch mua, bn bng n v tin t khng phi l
VND. n v tin t ca cc giao dch ny ch yu l la M (USD) v Euros (EUR).
(i) nh hng ca ri ro t gi hi oi
Tp on c cc ti sn/(n phi tr) tin t thun chu nh hng ca ri ro t gi hi oi
nh sau:
31/12/2012
USD
EUR
Tin v cc khon tng
ng tin
Phi thu khch hng
Phi tr ngi bn
31/12/2011
USD
EUR
109.684
325.301
(2.107.460)
131.696
22.644
(138.354)
271.766
91.257
(3.336.160)
182.918
(87.659)
(1.672.475)
15.986
(2.973.137)
95.259
20.855
27.755
21.036
27.670
(261.595.994)
3.327.686
(469.071.824)
19.768.624
(ii) Ri ro li sut
Ti ngy bo co, cc cng c ti chnh chu li sut ca Tp on nh sau:
Gi tr ghi s
31/12/2012
31/12/2012
VND
VND
Cc cng c ti chnh c li sut c nh
Cc khon tng ng tin
Vay ngn hn
539.848.407.265 123.469.292.353
(19.484.808.997) (21.115.601.324)
520.363.598.268
102.353.691.029
149.564.383.926
294.568.181.501
149.564.383.926
294.568.181.501
2011
VND
(9.693.200.000)
564.450.000
518.910.500
11.863.000.000
526.820.000
Tin lng
Th lao
Thng
2012
VND
5.057.725.900
2.392.000.000
925.000.000
2011
VND
2.207.133.462
4.120.000.000
1.877.631.912
8.374.725.900
8.204.765.374
31/12/2012
VND
693.655.841.444
120.853.848.501
31/12/2011
VND
698.955.443.787
17.697.277.500
814.509.689.945
716.652.721.287
(ii) Hp ng thu
Cc khon tin thu ti thiu i vi cc hp ng thu hot ng khng th hy ngang nh
sau:
31/12/2012
31/12/2011
VND
VND
Trong vng mt nm
3.303.473.909
1.109.637.000
T hai n nm nm
490.055.000
858.500.000
3.793.528.909
1.968.137.000
2012
VND
1.276.843.237.344
663.598.533.630
66.767.681.623
381.377.678.727
121.331.970.871
2011
VND
1.243.906.349.046
584.526.314.132
53.597.351.298
305.673.366.751
96.739.906.184
Chnh lch
(ng)
T l
531.442.415.561
3.109.741.411
0,59%
69.078.238.050
8.250.760.002
11,94%
462.364.177.511
(5.141.018.591)
-1,11%
Chnh lch
(ng)
T l
457.223.158.920
584.787.556.253
582.032.369.256
2.755.186.997
0,47%
92.865.769.578
85.092.187.755
7.773.581.823
491.921.786.675
496.940.181.501
(5.018.394.826)
9,14%
1,01%
http://www.dhgpharma.com.vn/dhg/images/stories/quan-he-codong/BCTC%20RIENG%202012_kiem%20toan.pdf
VT
t VN
1.996
2.378
Tng
trng
19,17%
t VN
t VN
t VN
t VN
t VN
ng
1.382
2.491
491
420
416
6.382
1.688
2.931
585
491
486
7.443
22,16%
17,67%
19,12%
17,04%
16,94%
16,62%
2011
2012
2008
53,3%
9,8%
8,7%
18,4%
11,9%
2009
52,9%
23,5%
20,5%
35,3%
23,5%
2010
50,1%
21,3%
18,7%
29,8%
20,9%
2011
48,5%
19,7%
16,7%
30,1%
20,8%
Ngun: tnh ton da trn s liu BCTC hp nht kim ton ca DHG 2008-2012
2012
49,3%
20,0%
16,6%
28,8%
20,4%
ROS
ROA
ROE
DHG
SPM
PMC
OPC
IMP
TRA
DMC
DCL
DHT
DBT
ROS 16,58% 15,06% 14,65% 11,07% 9,49% 8,31% 7,16% 3,13% 2,17% 1,99%
ROA 20,43% 5,80% 26,31% 11,19% 9,01% 12,01% 10,63% 2,88% 5,02% 3,40%
ROE 28,79% 9,88% 34,94% 16,39% 10,87% 25,84% 15,82% 7,67% 11,11% 13,93%
Ngun: tnh ton da trn s liu BCTC kim ton cc Cng ty nm 2012
M T
2008
2009
2010
2011
2012
Li nhun rng/Thu
nhp trc thu (EBT)
88,9%
87,2%
87,8%
84,6%
83,1%
Tc ng thu nhp
t li
108,3%
106,2%
108,6%
108,8%
106,7%
T sut li nhun
rng bin
9,0%
22,1%
19,7%
18,1%
18,7%
Li nhun rng/Doanh
thu thun
T sut li nhun
rng (ROS)
8,67%
20,45%
18,73%
16,68%
16,58%
1,37
1,15
1,12
1,25
1,23
ROA
Kh nng sinh li
trn ti sn
11,91%
23,46%
20,95%
20,82%
20,43%
Tng ti sn/Tng vn
ch s hu
n by ti chnh
1,55
1,50
1,42
1,44
1,41
ROE
Kh nng sinh li
trn vn ch s
hu
18,52%
35,07%
29,77%
30,08%
28,79%
Ngun: tnh ton da trn s liu BCTC hp nht kim ton DHG 2008-2012
b. Tc ng ca thu nhp t li
Ti thi im 31/12/2012, cc khon tin v tng ng tin ca Tp on t 719
t ng, tng 53,9% so vi cng k. iu ny tri vi d bo trc y v xu hng
gim lng tin do nhu cu gii ngn cao trong nm 2012. Thc t, gii ngn cho Nh
my mi thp cng vi vic qun l hng tn kho hiu qu hn gip lng tin ti
thi im cui nm 2012 ca Cng ty tng mnh (s phn tch k hn phn sau theo
trnh by ca b cc). Theo , vic vn cn nhiu tin gi ngn hng gip Tp
on duy tr khon thu nhp t li tin gi mc 39,1 t ng, tc gn tng ng
vi mc thu ca nm 2011 41,9 t ng. iu ny gip t s EBT/EBIT khng b
gim mnh trong nm, gp phn h tr cc t s sinh li ROS, ROA v ROE ca tp
on.
Ngun: tnh ton da trn s liu BCTC hp nht kim ton DHG 2008-2012
3,93
2,12
2,70
2,87
2,89
3,07
3,17
DCL
DHG
TRA
PMC
DBT
4,48
1,55
OPC
IMP
DMC
DHT
SPM
8,83
9,68
6,52
4,14
4,74
5,04
DMC
TRA
5,56
2,55
1,17
SPM
DCL
IMP
DBT
DHG
OPC
DHT
PMC
5,13
5,45
DBT
TRA
6,84
IMP
8,30
8,55
9,07
DMC
SPM
DCL
20,17
20,30
DHG
DHT
10,18
OPC
PMC
Mc d c ci thin nhiu trong nm 2012, vng quay hng tn kho ca DHG tng
i thp so vi cc Cng ty dc nim yt. Vng quay hng tn kho cao cho thy
nng lc
i vi vng quay khon phi thu, ch s ny ca Cng ty mc tng i nhng vn
cha tt bng cc doanh nghip nh PMC, DHT v OPC. Vng quay khon phi tr
ca DHG li kh nhanh so vi vng quay ca cc Cng ty. Nguyn nhn vng quay
khon phi thu v phi tr ca DHG cao c phn tch trn.
Nu phn tch Dupont cho ta thy kh nng sinh li bn vng ca DHG th dng
tin thun thu t hot ng sn xut kinh doanh lun dng mc cao cho thy kh
nng khng cao ca DHG trc cc bin ng bt thng ca mi trng kinh
doanh. Ni cch khc, hot ng sn xut kinh doanh chnh ca DHG c hiu qu v
c kh nng to ra tin mt cao, gip doanh nghip c th t trang tri cho cc nhu
2009
2010
2011
2012
2.13
2.52
3.06
2.74
2.78
1.29
1.88
2.32
1.79
2.00
0.58
1.21
1.36
0.86
1.10
Ngun: tnh ton da trn s liu BCTC hp nht kim ton DHG 2008-2012
DHG
IMP
TRA
OPC
DMC
DBT
DCL
2.78
4.06
1.58
1.91
1.98
1.18
1.10
2.00
2.52
0.95
0.66
1.17
0.58
0.68
1.10
0.91
0.23
0.20
0.14
0.07
0.02
2008
2009
2010
2011
2012
100%
46.7%
53.3%
100%
47.1%
52.9%
100%
49.9%
50.1%
100%
51.5%
48.5%
100%
50.7%
49.3%
0.4%
0.2%
0.2%
0.3%
0.1%
2008
2009
2010
2011
2012
2.2%
35.1%
7.0%
0.1%
0.4%
0.0%
9.0%
1.1%
0.4%
9.8%
1.0%
8.8%
1.2%
23.5%
6.5%
0.8%
0.7%
0.0%
22.1%
1.6%
0.2%
23.5%
2.7%
20.8%
0.1%
23.8%
6.6%
0.5%
0.4%
0.2%
19.7%
1.8%
0.1%
21.3%
2.5%
18.8%
0.2%
22.4%
7.4%
0.4%
0.6%
0.4%
18.1%
1.7%
0.1%
19.7%
2.9%
16.9%
0.1%
24.2%
7.4%
1.4%
0.3%
0.0%
18.7%
1.3%
0.1%
20.0%
3.2%
16.8%
Ngun: tnh ton da trn s liu BCTC hp nht kim ton DHG 2008-2012
Ngun: tnh ton da trn s liu BCTC kim ton cc Cng ty nm 2012
Ngun: tnh ton da trn s liu BCTC hp nht kim ton DHG 2010-2012
Cng n c kim sot v gi tr hng tn kho gim lm gim t trng hai khon
ny so vi tng ti sn trong nm 2012. Trong khi , u t cho ti sn c nh gim
lm gim t trng khon ny v dn n gim t trng ti sn di hn ti thi im cui
nm 2012.
2009
2010
2011
2012
19,6%
0,2%
23,6%
28,5%
0,6%
72,4%
38,4%
1,1%
19,5%
20,2%
0,6%
79,7%
35,3%
0,0%
24,5%
19,1%
0,3%
79,2%
23,4%
0,0%
24,5%
25,8%
0,9%
74,7%
30,2%
0,0%
24,1%
21,5%
0,5%
76,4%
TI SN DI HN
Cc khon phi thu di hn
0.0%
0.0%
0.0%
0.0%
Ti sn c nh
19.4%
15.6%
16.7%
23.0%
Bt ng sn u t
0.0%
0.0%
0.4%
0.0%
Cc khon u t ti chnh di hn
6.2%
2.1%
2.2%
0.9%
Ti sn di hn khc
2.0%
2.7%
1.5%
1.4%
Gi tr cn li ca Li th thng mi
0.0%
0.0%
0.0%
0.0%
TNG TI SN DI HN
27,6%
20,3%
20,8%
25,3%
TNG CNG TI SN
100%
100%
100%
100%
Ngun: tnh ton da trn s liu BCTC hp nht kim ton DHG 2008-2012
0.0%
21.7%
0.0%
0.7%
1.1%
0.0%
23,6%
100%
TI SN NGN HN
Tin v cc khon tng ng tin
Cc khon u t ngn hn
Cc khon phi thu ngn hn
Hng tn kho
Ti sn ngn hn khc
TNG TI SN NGN HN
Ngun: tnh ton da trn s liu BCTC hp nht kim ton DHG 2008-2012
2009
2010
2011
2012
34.0%
29,1%
25.9%
27.3%
27.5%
Vay ngn hn
0.8%
4.9%
0.7%
1.1%
0.8%
Phi tr ngi bn
6.3%
4.7%
4.7%
6.2%
3.1%
0.0%
0.1%
0.1%
0.0%
0.1%
1.7%
2.3%
2.2%
1.4%
1.4%
N PHI TR
N ngn hn
Trong
5.4%
5.5%
5.5%
6.3%
6.6%
17.6%
10,6%
9.3%
8.3%
10.2%
2.2%
1.0%
1.8%
1.7%
2.7%
1.6%
2.2%
2.6%
1.4%
3,5%
3.2%
2.9%
0.9%
1.4%
0.9%
1.2%
1.7%
0.0%
Chi ph phi tr
N di hn
Trong
D phng tr cp mt vic lm
Qu pht trin khoa hc v cng ngh
0.0%
2.5%
2.1%
1.2%
0.9%
35.4%
32.6%
29.2%
30.2%
28.4%
64.3%
66.9%
70.4%
69.2%
71.0%
Vn ch s hu
18.5%
17.5%
14.8%
32.7%
27.5%
Thng d vn c phn
35.0%
24.9%
20.8%
0.0%
0.0%
C phiu qu
0.0%
0.0%
0.0%
0.0%
0.0%
Qu u t pht trin
3.6%
0.3%
11.2%
14.4%
20.7%
Qu d phng ti chnh
2.0%
2.0%
3.5%
3.3%
2.8%
20.0%
18.9%
20.0%
TNG N PHI TR
TNG VN CH S HU
Vn ch s hu
Trong
5.8%
21.7%
-0.5%
0.5%
0.3%
0.5%
0.5%
0.6%
0.7%
TNG VN CH S HU
64.6%
67.4%
70.8%
69.8%
71.6%
100%
100%
Tn n v
a ch
in thoi
Fax
1.
SH Pharma
2.
CM Pharma
3.
HT Pharma
4.
DT Pharma
5.
ST Pharma
6.
A&G
Pharma
7.
TG Pharma
8.
TOT Pharma
9.
BALI
Pharma
10.
B&T Pharma
075. 381.8529
075.381.8529
11.
VL Pharma
070.385.3179
12.
TVP Pharma
Cc Chi nhnh
STT
1.
2.
3.
4.
5.
6.
7.
Tn n v
a ch
in thoi
Fax
H Ni
Hi Phng
Hi Dng
Nam nh
Thi Bnh
Bc Ninh
Vnh Phc
Tn n v
a ch
in thoi
Fax
Ninh Bnh
Thi Nguyn
Thanh Ha
Ngh An
Hu
Nng
Qung Ngi
Bnh nh
Gia Lai
akLak
Nha Trang
Bnh Thun
Lm ng
ng Nai
Bnh Dng
Vng Tu
Ty Ninh
Tp. H Ch
Minh
Tn Quy Thuc
a ch
in thoi
A&G Pharma
1
3
4
0766.253.004
0766.257.003
0763.741.593
0766.259.099
0763.773.260
Tn Quy Thuc
Quy Thuc BVK Chu Thnh
a ch
p Ha Ph 3, Th trn An Chu, Chu
Thnh, An Giang
in thoi
0766.269.059
Bali Pharma
7
10
Quy l LAGI
CM Pharma
12
13
Quy l Ci Nc
14
Quy l m Di
15
Quy l U Minh
16
DT Pharma
17
Nh Thuc s 1
18
19
20
22
23
25
26
27
24
28
29
30
Quy l Bng Sn
Tn Quy Thuc
a ch
in thoi
SH Pharma
31
32
33
34
35
Quy Bn L S 02 - TTPCBXH
36
37
38
39
40
ST Pharma
41
42
43
44
45
0796255306
0793872983
0793626621
0793523814
0793831749
46
0793818538
47
0793857693
TOT Pharma
48
49
50
51
52
53
54
Nh Thuc i Hc Y Dc Cn
Th
55
56
57
0710 3880763
0710 3944399
0710 3781884
0902 931822
0710 2460079
0710 3512042
0710 3898200
0710 3855766
0710 3641266
07103860748
Tn Quy Thuc
58
59
Ql Tt Y T C
a ch
Th Trn Thi Lai, Huyn Thi Lai, Tp .
Cn Th
Th Trn C - Tp . Cn Th
in thoi
0710 3680667
0710 3695254
TVP Pharma
60
Quy L Duyn Hi
61
Quy L Cu K
62
63
64
Quy L Tr C
65
Quy L Cu Ngang
66
Quy L Tiu Cn
VL Pharma
67
68
Quy L Tn Thnh