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LN
Phn tch ti chnh cng ty c phn Hp H Long H Long
Canfoco
Lp: Phn tch ti chnh (111)_1
Nhm 1: Lp Ti chnh doanh nghip (ting Php) K51
CQ510833
L Th Thy Hng
CQ511320
L Th Hi Yn
CQ513509
lin tc gt hi c nhiu gii thng hng tiu dng Vit Nam cng nh quc t.
Cng ty c phn hp H Long l mt trong s t nhng cng ty Vit Nam
c php xut khu trc tip thc phm ch bin sang th trng EU. Bn
cnh Halong Canfoco c nhng mi quan h bn hng cht ch v lu i vi
nhiu i tc trong khu vc v trn th gii nh ti Hng Kng, Singapore, Nht
Bn, Ty u.
Cng ty hp H Long hin c 5 xng, 4 ngnh sn xut, 8 phng ban nghip
v, c 4 chi nhnh cc trung tm vn ha, thng mi ln nht nc gm
Tp.HCM, H Ni, Nng v Tp. H Long v hng trm i l bun bn l.
Hng nm cng ty sn xut t 5.000 n 6.000 tn thc phm, gi tr sn lng
hn 100 t ng, chi ph u t c bn, i mi trang thit b t 4 t ng/ nm.
Cng ty c trn 1.000 cn b cng nhn vin chc c thu nhp n nh, trong c
70% c tay ngh vng vng.
Mt s thng tin s lc v ti chnh ca cng ty:
- Vn iu l: 50.000.000.000 (Nm mi t ng Vit Nam).
- Th trng nim yt: S Giao Dch Chng Khon thnh ph H Ch Minh.
- S c ng hin hu: 1000 c ng.
- Trong :
+ Vn ca c ng trong nc: 70,83% gm Vn nh nc ( Tng cng ty Thy
sn Vit Nam): 27,75%; t chc trong nc : 5,01%; CBCNV Cng ty : 4,02% ;
C nhn ngoi : 34,05 %
+ Vn nc ngoi: 29,17% gm t chc nc ngoi : 26,09%; c nhn nc ngoi:
3,08%.
Mt s thnh tch ng ch :
+ Gii thng Sao Vng t Vit nm 2005
+ 9 nm lin c ngi tiu dng b.nh chn Hng Vit Nam cht lng cao
3
2010
539.275.176.165
535.377.477.496
2009
2008
100%
420.868.976.259 100%
421.806.203.746 100%
99,28% 415.974.854.886 98,84% 418.973.927.855 99,32%
813.938.933
0,15%
3.121.697.870
0,74%
534.898.956
0,13%
ti chnh
3. Thu nhp
3.083.759.736
0,57%
1.772.423.503
0,42%
2.297.376.935
0,55%
khc
B. Chi ph
1. Gi vn
490.194.474.402
437.788.425.030
100%
382.428.459.627 100%
379.635.028.369 100%
89,31% 345.017.995.652 90,22% 348.858.658.665 91,89%
bn hng
2. Doanh thu
t hot ng
hng bn
9
2. Chi ph bn
3.
hng
Chi ph ti
42.778.471.304
8,73%
32.289.611.166
8,44%
27.477.508.519
7,24%
6.464.991.907
1,32%
4.373. 573.449
1,14%
2.221.652.796
0,59%
0,2%
1.077.208.389
chnh
4. Chi ph khc 3.162.586.161
0,64%
747.279.360
2010 so vi 2009
2009 so vi 2008
107.766.014.775
28,18%
2.793.431.258
0,74%
118.406.199.906
28,13%
-937.227.487
-0,22%
Nhn xt:
- Nu nh nm 2009, doanh thu c mc gim nh 0,74% (tng ng
2.793.431.258) so vi 2008 th nm 2010, doanh thu tng ti 28,13%
tng ng 118.406.199.906.
- Hot ng bn hng mang v doanh thu chnh, chim 99,28% tng doanh
thu, v tng trng 28,7% so vi nm 2009.
-
0,28%
tng trng ca chi ph v doanh thu, ngoi vic tng chi ph cho hot ng
bn hng th cng ty cn tng u t vo ti sn c nh, tng
18.483.128.112, ch yu l tng u t ti sn c nh hu hnh, chim
69,74% khon tng thm, hiu qu ca vic u t ny l gim c t trng
ca gi vn hng bn trong chi ph (t 90,22% xung 89,31%)
1.2.
Ch tiu
2010
2008
Bin ng 2010/2009
Bin ng 2009/2008
%
DT thun BH
533.431.637.850
415.083.507.559
418.973.927.855
GVHB
437.788.425.030
345.017.995.652
348.858.658.665
LN gp BH
95.643.212.820
70.065. 511.907
70.115.269.190
T l
17,93%
LNG/DTT
CPBH
42.778.471.304
27.477.508.519
CPQL
27.302.314.883
21.380.416.010
18.030.175.858
LN thun BH
19.911.373.659
15.143.609.152
13.936.458.135
T k
3,73%
LNT/DTT
LN khc
(78.826.425)
Thu TNDN
4.641.104.957
3.777.154.250
2.423.564.203
LN sau
15.191.442.277
12.391.599.045
12.052.735.634
16,88%
3,65%
1.025.144.143
118.348.130.29
28,51
-3.890.420.296 -0,93
1
92.770.429.378
25.577.700.913
26,89
36,51
-3.840.663.013 1,1
-49.757.283 0,07
10.488.860.138
5.921.898.873
4.767.764.507
32,48
27,7
31,48
4.812.102.647
3.350.240.152
1.207.151.017
15,51
18,58
8,67
2.799.843.232
22,59
338.863.411
2,81
16,73%
3,33%
539.841.702
TTNDN
Nhn xt:
-
Ngoi ra, nm 2010, dch bnh trn vt nui din ra thng xuyn, tng s
lo lng ca ngi tiu dng vo cc sn phm ti sng, iu ny cng gp
phn tng sn lng tiu th cho cng ty.
1.3.
Trung bnh
2010
2009
2008
6,6
5,6
4,6
55,2
65,4
80
5,8
5,3
6,9
ngnh
Vng quay hng
tn kho
K lun chuyn
65
hng tn kho
(ngy)
Vng quay
khon phi tr
12
K tr tin bnh
62,4
68,9
52,5
qun (ngy)
Vng quay
12,5
15,77
11,1
29,2
23,1
32,9
qun (ngy)
Nhn xt:
Cc ch s th hin kh nng hot ng trong 3 nm u bin chuyn theo chiu
hng tch cc.
-
K lun chuyn hng tn kho bnh qun cng c xu hng gim, t 80 ngy
nm 2008 xung gn st mc trung bnh ngnh l 65 ngy v gim xung
cn 55 ngy vo nm 2010. iu ny cho thy rng cng ty ang c tc
bn hng nhanh hn so vi cc cng ty cng ngnh, th hin mc tng
trng doanh thu, tuy nhin cng cn ch ti kh nng m bo vic cung
ng hng ha ca cng ty nu nh th trng c nhu cu tng t bin v
nhng l do bt ng nh dch bnh.
13
1.4.
Trung bnh
2010
2009
2008
Hiu qu s
ngnh
4,6
9,9
9,5
11,4
dng TSC
Hiu qu s
5,0
4,2
3,4
4,1
dng TSL
Vng quay
1,3
2,9
2,6
2,9
tng ti sn
Nhn xt:
Cc ch s th hin hiu qu hot ng ca cng ty u cho thy cng ty ang hot
ng rt tt.
-
2.
2010
22.496.744.489
2009
13.247.535.463
2008
(9.563.256.037)
thun t HKD
Lu chuyn tin
(23.042.258.981)
(3.492.531.990)
(15.378.478.828)
thun t HT
Lu chuyn tin
843.937.009
(2.997.520.139)
21.624.514.866
(1.086.046.515)
1 183.177.846
6.757.483.334
(3.317.219.999)
thun t HTC
nh hng ca
thay i t gi hi
oi
Tin tng (gim)
298.458.517
trong nm
Nhn xt:
Da theo cc s liu trong bng trn cho thy, ngun tin chnh ca cng ty nm
2009, 2010 l t HKD, trong khi ngun tin chnh nm 2008 l t hot ng ti
chnh
-
16
v tng cho doanh nghip trong nhng nm tip theo. Nhng trong hin ti
cha mang li nhiu kt qu.
-
Nhn xt:
Dng tin t do c xu hng ci thin theo hng tch cc.
17
- Dng tin ny tng dn qua cc nm. Tuy nhin dng tin ny lun trng
thi m. Nguyn nhn l do dng tin t hot ng sn xut kinh doanh nh
hn chi tiu vn cho m rng sn xut kinh doanh v chi tr c tc cho c
phiu (u i v thng).
-
Doanh nghip rt ch trng chi cho cc khon u t tim nng. Dng tin
t do m i khi khng cho php doanh nghip c th theo ui cc c hi
u t nhm ti a ha gi tr cho cc c ng. Nu khng c tin mt th
doanh nghip s gp kh khn trong vic pht trin sn phm mi, thc hin
cc v mua li, chi tr c tc v tr n. V th doanh nghip cn c bin
php tch cc hn ci thin dng tin ny.
3.
Kh nng cn i vn
Bng t s th hin kh nng cn i vn
2008
2009
H s n/tng ti sn
0,4934
0,4806
H s n /vn ch s hu
0,9772
0,9270
H s t ch ti chnh *
0,5049
0,5184
*H s t ch ti chnh = vn ch s hu/ tng ti sn
2010
0,5216
1,0930
0,4772
TB ngnh
0,3909
0,6091
Nhn xt :
- H s n/tng ti sn ca cng ty c xu hng tng. Nguyn nhn l n
phi tr ca cng ty tng. Nm 2010 tng n phi tr tng 128,85%, nhanh
hn so vi tc tng tng ti sn ch l 119,14%
18
2008
22.997.882.064
76.783.089.928
63.308.592.831
36.472.379.161
2009
29.630.643.994
74.494.170.934
69.296.386.858
34.828.428.070
n v: VN
2010
55.694.832.002
57.851.438.747
85.267.670.294
28.278.300.455
n v: VN
Ch tiu
2008
1.Ti sn c nh 42.939.916.252
2.Vn ch s
79.018.590.911
2009
44 905 726 409
85 667 878 776
2010
63 388 854 521
93 949 314 396
hu
3.N di hn
VL thng
13.901.271.727
49979946386
xuyn(2+3-1)
Nhn xt:
-
n v : VN
2008
49.979.946.386
36.472.379.161
13.507.567.225
2009
51.052.831.483
34.828.428.070
16.224.403.413
2010
48.233.343.428
28278.300.455
19.955.042.973
20
2008
8,62
2009
8,22
2010
11,30
(ln )
K quay vng
42,34
44,4
32,3
VL (ngy)
Nhn xt :
-
4.
2009
2010
TB
21
T sut
2,89
2,99
2,85
ngnh
5,6
doanh li
doanh
thu
Nhn xt:
- Nhn chung , t sut doanh li doanh thu ca cng ty gi mc tng i
n nh qua cc nm. Tuy nhin so snh vi TB ngnh c s khc bit r rt:
cc nm h s ny thp hn TB ngnh .
-
2008
7,70
2009
7,49
2010
7,71
TB ngnh
7,117
Nhn xt:
22
2008
2,88
2009
2,98
2010
2,84
doanh thu ( %)
Vng quay ti sn
2.67
2,51
2,71
15,25
2009
14,14
2010
TB
16,16
ngnh
12,3
Nhn xt:
23
1.Vay ngn hn
2008
27.723.440.054
2009
31.439.853.544
2010
22310419705
ngn hng
2.Vay di hn
13.835.540.427
9.648.000.000
16.373.817.188
ngn hng
3.Tng vay
41.558.980.481
41087853544
38.684.236.893
ngn hng(1+2)
4. Vn u t
50.000.000.000
50.000.000.000
50.000.000.000
ca ch s hu
III. Mt s gii php v kin ngh nhm pht trin hot ng sn xut kinh
doanh ca cng ty C phn hp H Long .
- Tip tc gi vng th trng truyn thng, khng ngng m rng th trng;
nng cao cht lng v i mi nh.n mc, xy dng li h thng phn phi, bn
hng; t chc sn xut khoa hc v hp l; tng cng tm kim ngun nguyn liu
cht lng cao; tip tc a dng ho sn phm, ch trng pht trin cc mt hng
24
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