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DID: Explanation for difference in profit after tax 2012 after auditing
(30/04/2013) DIC
DONG TIEN JSC announced explanation for difference in profit after tax in FS
2012 before and after auditing as follows:
1.
Difference
Unit: million VND
|
No
|
Indicator
|
Year 2012 before
auditing
|
Year 2012 after
auditing
|
Difference
|
Difference %
|
|
1
|
Gross sales
|
96,667.67
|
96,667.67
|
0
|
0
|
|
2
|
Cost of goods
sold
|
83,926.05
|
84,229.53
|
303.48
|
3.62
|
|
3
|
Selling expenses
|
1,204.42
|
1,204.42
|
0
|
0
|
|
4
|
General and
administration expenses
|
4,729.66
|
5,010.43
|
280.77
|
5.93
|
|
5
|
Other expenses
|
126.20
|
234.73
|
108.53
|
86
|
|
6
|
Income tax
payable
|
303.28
|
120.26
|
(183.01)
|
(11.41)
|
|
7
|
Profit after tax
|
1,529.24
|
1,019.46
|
(509.77)
|
(33.33)
|
2.
Explanation
-
Cost of goods sold: due to adjustment in increasing expense
of VND303.48 million
-
General and administration expense:
+
Adjustment to increase prepaid expense: VND76.21
+
Adjustment to increase allowance for job loss: VND24.55 million
+
Extraction of allowance for receivables: VND180.00
-
Other expenses: payment of fine, tax
-
Income tax payable: due to increase in profit before tax,
and in 2012, the company was exempted from tax, 30%, but FS before auditing was
not account for 30% reduction in tax
HNX
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