|
PNC: Explanation for consolidated business result in Q3/2013 Phuong Nam Cultural Joint Stock Corporation explained the fluctuation in profit in Quarter 3/2013 compared to Quarter 3/2012:
By: VND
|
Item
|
Q3/2013
|
Q3/2012
|
Difference
|
|
Sales
|
88,837,731,851
|
91,773,910,955
|
-2,936,179,104
|
|
Sales deductions
|
2,204,058,333
|
2,039,305,360
|
164,752,973
|
|
Net sales
|
86,633,673,518
|
89,734,605,595
|
-3,100,932,077
|
|
Cost of sales
|
56,173,206,449
|
55,738,966,545
|
434,239,904
|
|
Gross profit
|
30,460,467,069
|
33,995,639,050
|
-3,535,171,981
|
|
Financial income
|
264,100,685
|
244,038,934
|
20,061,751
|
|
Financial expenses
|
3,603,764,461
|
4,118,545,436
|
-514,780,975
|
|
Interest expenses
|
3,521,758,618
|
3,966,929,746
|
-445,171,128
|
|
Selling expenses
|
26,207,406,625
|
24,490,724,293
|
1,716,682,332
|
|
General and admin expenses
|
5,877,414,984
|
5,007,298,941
|
870,116,043
|
|
Operating profit
|
-4,964,018,316
|
623,109,314
|
-5,587,127,630
|
|
Other incomes
|
741,344,285
|
865,200,742
|
-123,856,457
|
|
Other expenses
|
324,930,504
|
997,604,263
|
-672,673,759
|
|
Net other income
|
416,413,781
|
-132,403,521
|
548,817,302
|
|
Net accounting profit before tax
|
-4,547,604,535
|
490,705,793
|
-5,038,310,328
|
|
Business income tax – current
|
|
|
|
|
Business income tax – deferred
|
-235,306,757
|
92,639,932
|
-327,946,689
|
|
Net profit after tax
|
-4,312,297,778
|
398,065,861
|
-4,710,363,639
|
-
Profit
after tax in Q3/2013 decreased 4,710,363,639 compared to the same period of
2012 because:
+
Net
sales decreased 3,100,932,077 (equivalent to 3%) because of a tough economy.
+
Salary costs,
social insurance, health insurance… increased because of the government
regulations. Selling expenses and general and admin expenses increased by 9%
because of the price increase of petrol, electricity, water…
HOSE
|
