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SRC: Explanation for difference in profit 2012 before & after auditing Sao Vang Rubber Joint Stock Company has explained the fluctuation in the 2012 profit and loss before and after auditing:
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No.
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Items
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Period
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Change
|
|
Before auditing
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After auditing
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+/-
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%
|
|
1
|
Sales
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1,094,574,201,700
|
1,094,712,187,881
|
137,986,181
|
0.01
|
|
2
|
Deductions
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6,361,867,770
|
6,361,867,770
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0
|
100
|
|
3
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Cost of goods sold
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916,544,625,671
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919,743,178,444
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3,198,552,773
|
0.35
|
|
4
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Financial incomes
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794,329,535
|
848,013,948
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53,684,413
|
6.33
|
|
5
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Financial expenses
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42,689,658,624
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42,550,709,514
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-138,949,110
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-0.33
|
|
6
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Selling expenses
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24,685,793,929
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24,685,793,929
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0
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0.00
|
|
7
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General and administrative expenses
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45,281,094,858
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40,241,149,939
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-5,039,944,919
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-11.13
|
|
8
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Other incomes
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1,531,643,289
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1,531,643,289
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0
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0.00
|
|
9
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Other expenses
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870,755,189
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130,424,828
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-740,330,361
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-85.02
|
|
10
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Current corporate income tax
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15,116,594,621
|
15,844,680,174
|
728,085,553
|
100.00
|
|
11
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Profit after tax
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45,349,783,862
|
47,534,040,520
|
2,184,256,658
|
4.60
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Revenue increased VND137,986,181 because revenue from renting shop.
Cost of goods sold increased VND3,198,552,773, because the company made
a provision for devaluation of inventories and reclassification of costs.
Financial incomes increased VND53,684,413 because foreign currency
exchange rate deviation increased.
Financial expenses decreased VND138,949,110.
General and administrative expenses decreased VND5,039,944,919
because the company decreased salary
expense and reserve for bad debts.
Therefore, current corporate income tax increased VND728,159,553 and profit
after tax increased VND2,184,256,658.
HOSE
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