Professional Documents
Culture Documents
1. 1.
Bng s liu:
Li trn c phiu
Li c bn trn c phiu bng VN
3,563
Khon mc
Doanh thu
Chi ph
Li nhun
th:
Nhn xt:
2008
8,208,982
6,837,669
1,371,313
2009
10,613,771
7,882,413
2,731,358
6,769
Nhn vo th, ta thy cc ngun doanh thu, chi ph v li nhun nm 2009 c s gia
tng hn nm 2008. phn li nhun 2009 ta thy t l ca li nhun tng rt mnh, tng
gp i li nhun nm 2008.
Ngoi ra, chi ph qua hai nm 2008 v 2009 ta thy c s tng thm qua nm 2009, vic
tng chi ph ny thi doanh nghip cn xem xt li chi ph ca doanh nghip v sao li tng
nh th. T chn phng php tt c th gi n nh chi ph.
Bng s liu:
Nguyn gi
Phn b ly k
Xy dng c bn d dang
Bt ng sn u t
Nguyn gi
u t di hn
u t vo cng ty lin kt
u t di hn khc
D phng gim gi u t di hn
Ti sn di hn khc
Chi ph tr trc di hn
Ti sn thu thu nhp hon li
Ti sn di hn khc
TNG TI SN
NGUN VN
N PHI TR
N ngn hn
Vay ngn hn
Phi tr thng mi
Ngi mua tr tin trc
Thu phi np Ngn sch Nh nc
Phi tr cng nhn vin
Chi ph phi tr
Cc khon phi tr khc
N di hn
Phi tr thng mi
N di hn khc
Vay di hn
D phng tr cp thi vic v bo him tht nghip
VN CH S HU
Vn ch s hu
Vn c phn
Thng d vn c phn
C phiu ngn qu
Qu u t v pht trin
Qu d phng ti chnh
Qu khen thng v phc li
Li nhun cha phn phi
LI CH C NG THIU S
TNG NGUN VN
79,416
-28,548
356,868
27,489
27,489
570,657
23,702
546,955
243,810
195,512
47,276
1,022
5,966,959
1,154,432
972,502
188,222
492,556
5,917
64,187
3,104
144,052
74,464
181,930
93,612
30,000
22,418
35,900
4,761,913
4,761,913
1,752,757
1,064,948
869,697
175,276
96,198
803,037
50,614
5,966,959
82,339
-43,098
650,140
27,489
27,489
602,479
26,152
672,732
-96,405
249,125
194,714
53,521
890
8,482,036
1,808,931
1,552,606
13,283
789,867
28,827
399,962
28,688
208,131
83,848
256,325
116,940
92,000
12,455
34,930
6,637,739
6,637,739
3,512,653
-154
1,756,283
294,348
182,265
892,344
35,366
8,482,036
Gi tr
%
3,187,605
2,779,354
5,966,959
2009
Gi tr
53%
47%
%
5,069,157
3,412,879
8,482,036
60%
40%
th:
Nhn xt:
Qua biu ta thy c c s chnh lch gia ti sn ngn hn v ti sn di hn.
y, ta ch tm vo ngun ti sn di hn, ngun ti sn ny cc nm t 2008 n 2009
c s gim st i. Nm 2009 gim cn 40% so vi nm 2008 th gim 7%. iu ny lm
cho doanh nghip cn phi c s xem xt v kim tra li tnh hnh hot ng kinh doanh
ca doanh nghip hin nay nh th no, c th a ra nhng gii php khc phc v
y mnh pht trin.
KHON MC
N PHI TR
VN CH S HU
TNG NGUN VN
Gi tr
2008
%
1,154,432
4,761,913
5,916,345
2009
Gi tr
%
19.51%
1,808,931
80.49%
6,637,739
8,446,670
th:
Nhn xt:
Kt hp bng s liu v th cho ta thy, n m doanh nghip cn phi tr c s gia
tng t nm 2008 sang nm 2009, iu ny th hin s chim dng vn ca doanh nghip
nhiu. Bn cnh , vn ch s hu li c s i ngc li l suy gim, t cho ta thy
ngun u t cho doanh nghip ngy cng gim. V vy doanh nghip cn phi xem xt
v ra nhng bin php v chnh sch lm tng vn ch s hu.
1. 2.
Khon mc
Li nhun bin (MP)
2008
15.21%
2009
22.39%
21.42%
78.58%
Nhn xt:
Mt ng doanh thu nm 2008 to ra c 0.1521 ng li nhun cho c ng.
Mt ng doanh thu nm 2009 to ra c 0.2239 ng li nhun cho c ng.
T ta thy nm 2009 hot ng tt hn nm 2008.
2.1.2 Sc sinh li c s
Khon mc
Li nhun trc thu v li vay (EBIT)
Tng ti sn (TA)
Sc sinh li c s (BEP)
2008
1,398,284
5,966,959
23.43%
2009
2,738,013
8,482,036
32.28%
Nhn xt:
Mt ng ti sn ca nm 2008 to ra c 0.2343 ng doanh thu trc li vay v thu
cho c ng.
Mt ng ti sn ca nm 2009 to ra c 0.3228 ng doanh thu trc li vay v thu
cho c ng.
Nh vy nm 2009 qun l tt hn nm 2008.
Khon mc
Li rng c ng i chng (NI)
Tng ti sn (TA)
Sut sinh li trn ti sn (ROA)
Nhn xt:
2008
1,248,698
5,966,959
20.93%
2009
2,376,067
8,482,036
28.01%
Khon mc
Li rng c ng i chng (NI)
Tng vn c ng i chng (TE)
T sut sinh li trn vn c phiu (ROE)
2008
1,248,698
4,761,913
26.22%
2009
2,376,067
6,637,739
35.80%
Nhn xt:
Mt ng vn c ng nm 2008 b ra thu 0.2622 ng li cho h.
Mt ng vn c ng nm 2009 b ra thu 0.358 ng li cho h.
Ta thy nm 2009 em li tin li cho cc c ng cao hn nm 2008.
Nhn xt:
2008
338,645
646,860
972,502
1.01
2009
426,135
737,456
1,552,606
0.75
Nhn chung ta thy qua hai nm 2008 v 2009 kh nng thanh ton nhanh n ngn hn
ca doanh nghip cha c cao. c bit l nm 2009 n ngn hn rt cao hiu sut
thanh ton gim rt mnh.
2008
3,187,605
972,502
3.28
2009
5,069,157
1,552,606
3.26
Nhn xt:
Nhn chung ta thy trong hai nm 2008 v 2009, kh nng thanh ton hin thi ca doanh
c m bo cao.
Trong hai nm 2008 v 2009 doanh nghip dng ti sn ngn hn tr c 3 ln n ngn
hn. Kh nng thanh ton n ca doanh nghip tt, iu ny gip cho doanh nghip huy
ng vn tt trong tng lai.
2008
1,398,284
26,971
51.84
2009
2,738,013
6,655
411.42
Nhn xt:
Qua s liu trn ta thy kh nng thanh ton li vay ca doanh nghip rt cao. Nm 2008
s tin li thanh ton 51.84 ln li vay, cn nm 2009 th rt cao s ln thanh ton li vay
ln n 411.42 ln. iu ny chng t kh nng tr n ca doanh nghip cao.
Khon mc
Tng n (TD)
Tng vn (TA)
T s n trn vn (D/A)
2008
1,154,432
5,966,959
0.1935
2009
1,808,931
8,482,036
0.2133
Nhn xt:
Nm 2008, c 1 ng vn ca cng ty th c 0.1935 ng n.
Nm 2009, c 1 ng vn ca cng ty th c 0.2133 ng n.
T ta thy nm 2009 c n tng so vi nm 2008.
Khon mc
Vn vay di hn (AD)
VCSH (AE)
T s n trn vn ch s hu (D/E)
2008
22,418
4,761,913
0.00471
2009
12,455
6,637,739
0.00188
Nhn xt:
Qua hai nm 2008 v 2009. Ta thy t l vn vay di hn trong vn ch s hu c xu
hng gim, iu cho thy vic u t di hn ca doanh nghip ch yu s dng vn
t c.
2008
5,610,969
1,775,342
3.161
2009
6,735,062
1,311,765
5.134
Nhn xt:
Vng quay hng tn kho 2008 l 3.161
Vng quay hng tn kho 2009 l 5.134
Qua cho thy cng vic phn phi, bn hng ca doanh nghip trong nm 2009 tt
hn so vi nm 2008. iu ny gip cho doanh nghip tit kim c nhiu chi ph v
em lai nhiu li nhun hn.
Khon mc
Khon phi thu (KPT)
Doanh thu (TR)
DSO
2008
646,860
8,208,982
29
2009
737,456
10,613,771
25
Nhn xt:
K thu tin ca nm 2008 l 29 ngy/k; nm 2009 l 25 ngy/k.
Trong nm 2009 c k thu tin gim xung cn 25 ngy/k, iu gip doanh nghip
c nhiu c hi u t hn v gim thiu ri ro. Cn k thu tin ln th s khng c li
cho doanh nghip, cho thy l vn ca doanh nghip b chim dng, gim c hi u t,
2008
29
13
2009
25
14
Nhn xt:
Vng quay khon phi thu nm 2008 l 13 ln/nm
Vng quay khon phi thu nm 2009 l 14 ln/nm
Ta thy vng quay phi thu ca nm 2009 ln hn nm 2008, iu ny chng t vic thu
n trong 2009 tt. Gip cho vic quay vng vn u t ca doanh nghip thun li hn.
Khon mc
Tng doanh thu (TR)
Ti Sn C nh (FA)
RFA
Nhn xt:
Vng quay ti sn c nh nm 2008 l 4.238
Vng quay ti sn c nh nm 2009 l 4.204
2008
8,208,982
1,936,923
4.238
2009
10,613,771
2,524,964
4.204
Khon mc
Tng doanh thu (TR)
Tng TS (TA)
RTA
2008
8,208,982
5,966,959
1.376
Nhn xt:
Mt ng ti sn nm 2008 to ra c 1.376 ng doanh thu.
Mt ng ti sn nm 2009 to ra c 1.251 ng doanh thu.
Vng quay ti sn nm 2009 c s gim st hn nm 2008
2009
10,613,771
8,482,036
1.251