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r-------------------------------------------------------,, ', CONG TY CO PHAN T~P DoAN THEP TIEN LEN· ,, '! MST: 3 6 0 0 5 1 2 8 3 0 !, ----------//---------- ,, ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', 'I BAo cAo TAl CHiNH !, ', 'i Quy 1 Dam 2019 i, ', ', ', ', ', ', ', ', ', ', ', ', ', ', ', ,, ', ,, ', ,, ', ,, ', ,, ', ,, ', ,, ', ,, ', ,, ', ,, ', ,, ',! G4A Khu phf 4, Phmrng Tan Hi~p, Thanh phB Bien Hoa, Tinh DAngNai ;,L, --~
CONG TV CO PH.AN T~P DoAN THEP TIEN LEN
G4A Khu ph5 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh
D6ng Nai
Bao cao tai chinh
Cho icy k~toan til' 01/01/2019 d~n 3110312019
BAo cAo TAl CHiNHQuy 1niim 2019
NOIDUNG Trang
02-03
04-05
06
07-08
09-30
31-32
~
Bao cao cua Ban T6ng Giam d6c
Bang din d5ik~toan
Bao cao k~t qua hoat dQng kinh doanh
Bao caohru chuyen tient~
Thuyet minh bao cao tai chinh
Giai trinh chenh l~ch s6 li~utren bao cao k~t qua hoat dQng kinhdoanh quy 1 nam 2019 va cungicy nam tnroc
- 1 -
CONG TY CO PHA.NT~P DoAN THEP TlEN LEN
G4A, Khu ph6 4, Phuong Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh
Cho kY k~ toan ill OliO 1/20 19 d~n31103/2019
BAo cAo CVA BAN TONG GIAM DOC
Ban T6ng Giam d6c Cong ty C6 phan T~p doan Thep Tien Len (sau day goi titt la "Cong ty") trinh bayBao cao cua minh
va Bao cao tai chinh rieng cua Cong ty cho nam tai chinh k~t thuc ngay 31 thang 03 nam 2019.
CONGTY
Cong ty C6 phan T~p doan Thep Ti~n Len diroc chuyen d6iill Cong TNHH Ti~n Len co chimg nhan dangky kinh doanhs6 4702000255 cAp ngay 22 thang 11 narn 2001 thanh cong ty c6 phan; hoat dQng theo Giay chirng nhan dang ky doanh
nghiep cong ty c6 ph~n s6 3600512830 dangky I~n d~u ngay 18 thang 08 nam 2009, dangky thay d6i I~n thtr 10 ngay 18
thang 08 nam 2018 do Sa K~ hoach va D~u nr Tinh D6ng Nai cAp.
Tru sa cua Cong ty t~i: G4A, Khu ph6 4, PhuOng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
HOI DONG QUAN TRl, BAN TONG GIAM DOC vA BAN KIEM SOAT
Cac thanh vien cua HQi d6ng Qmin tri trong nam va t~i ngay I~p bao cao nay bao g6m:
Ong Nguy~n M~nh Ha Chu tich ~
Ong Nguy~n Van Quang Uy vien :~Ba Ph~m Thi H6ng Uy vien
Ong Duong Quang Binh Uy vien~
Ong D~ng TuAn D~i Uyvien '"Cac tMnh vien cua Ban T6ng Giam d6c d1'ldi@uhanh Cong ty trong nam va t~i ngay I~p bao cao nay bao g6m:
Ba Ph~m Thi H6ng T6ng Giam d6c
Ong Nguy~n Van Quang Ph6 T6ng Giam d6c
Ong Duong Quang Binh Ph6 T6ng Giam d6c
Ba Dao Thi Kim Loan K~ toan truang
Cac tMnh vien cua Ban Ki~m soat bao g6m:
Ba Le Thj H6ng Li~u
Ba Cao Thi Hoai Thu
Ba Nguy~n Thj Tam
Truang ban
Thanh vien
Thanh vien
CONG BO TRAcH NHltM CVA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHiNH RIENG
Ban T6ng Giam d6c C6ng ty chiu trach nhi~m v@vi~c I~p Bao cao tai chinh rieng phfm anh trung thvc, hqp19 tinh hinh ho~tdQng, k~t qua ho~t dQng kinh doanh va tinh hinh luu chuy~n ti@nt~ cua C6ng ty trong nam. Trong qua trinh I~p Bao cao taichinh rieng, Ban T6ng Giam d6c C6ng ty cam k~t d1'ltuan tM cac yeu du sau:
Xay dvng va duy tri ki~m soat nQi bQ rna Ban T6ng Giam d6c va Ban qum tri C6ng ty xac djnh la dn thi~t d~ dam
bao cho vi~c I~p va trinh bay Bao cao tai chinh rieng kh6ng con sai s6t trQng y~u do gian I~n hoi)c do nh~m I~n;
Lva chQn cac chinh sach k~ toan thich hqp va ap dt,mg cac chinh sach nay mQt cach nhAt quan;
-2-
CONG TY CO PHAN T ~P f)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chlnh
Cho kY k~ toan tir01101/2019d~n31/03/2019
Dua ra cac danh gia va d1,Tdoan hop Iy va than trong;
Neu ro cac chuan muc k~ toan duoc ap dung co duoc tuan thu hay khong, co nhtrng ap dung sai lech trong y~u d~nrmrc cAnphai cong b6 va giai thich trong Bao cao tai chinh rieng hay khong;
Lap va trinh bay cac Bao cao tai chinh rieng tren co so tuan thu cac Chuan mire k~ toan,Ch~ dQk~ toan doanh nghiepVi~t Nam va cac quy dinh hien hanh co lien quan d~n viec I~p va trinh bay Bao cao tai chinh rieng;
Lap cac Bao cao tai chinh rieng d1,Tatren cO's6 ho~t dQng kinh doanh lien tI,lc,trir truOng hgp khong the cho r~ngCong ty se ti~p tI,lcho~t dQng kinh doanh.
Ban T6ng Giam d6c Cong ty dam bao r~ng cac s6 k~ toan duqclUll giu de phan anh tinh hinh titi chinh clla Cong ty, v6imuc dQtrung th1,Tc,hgp Iy t~i b~tcu thai diem nao va dam bao r~ng Bao cao tai chinh rieng tuan thu cac quy djnh hi~n hanhclla Nha nu6c. D6ng thai co trach nhi~m trong vi~c bao dam an toan tai san clla Cong ty va th1,Tchi~ncac bi~n phap thichhgp de ngan cMn, phat hi~n cac hanh vi gian I~n va cac vi ph~m khac.
Ban T6ng Giam d6c Cong ty cam k~t r~ng Bao C{lOtai chinh rieng da:phan anh trung th1,TCva hgp Iy tinhhinh tai chinh cuaCong ty t~i thai diem ngay 31 thang 03 nam 2019, k~t qua ho~t dQng kinh doanh va tinh hinhlUll chuyen ti~n t~ chokY k~toan k~t tMc cung ngay, phu hgp v6i Chuiin m1,Tc,Ch~ dQ ke toan doanh nghi~p Vi~t Nam theo dUng thongtu
200/2014/TTIBTC ngay 22/12/2014 clla BQ tai chinh va tuan thll cac quy djnh hi~n hanh co lien quan d~n vi~c I~p va trinhbay Bao cao tai chinh rieng.
Cam k@tkMc
Ban T6ng Giam d6c cam ket r~ng Cong ty khong vi ph~m nghiaVl,I cong b6 thong tin theo quy dinh t~i Thong tu s6155/2015/TT-BTC ngay 06 thang 10 nam 2015 cua BQ Hi chinh huang ddn v~ vi~c cong b6 thong tin tren thi truOngchUng khoan.
Chu tich HQi d6ng quan tri
Dlmg Nai, ngiry23 thang 04 niim 2019
-3-
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A Khu pho 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa,Tinh Dong Nai
Bao cao Utichinh
ChokY k€ toan tir 01/01/2019 den 31/03/2019
BANG CAN DOl KE ToANT~i ngay 31 thang 03 nam 2019
Thuyetminh
Ma s5 TAl sAN
100 A. TAl SAN NGAN H~N
110 I. Ti~n va cac khoan nrong duong ti~n
111 1. Ti~n
112 2. Cac khoan nrong dirongti~n
120 II. DAutu· Utichinh ng~n han
121 1. Chung khoan kinh doanh
122 2. DIJ phong giam gia chirng khoankinh doanh
130 III. Cac khoan phai thu ngan han
131 1. Phai thu ngan han cua khachhang
132 2. Tra truce ehongiroi banngan han
136 6. Phai thungan han khac
137 7. DIJ phong phaithu ngan hankh6 doi
140 IV. Hang tan kho
141 1. Ha.ngt6n kho
149 2. DIJ phong giam giahang t6n kho
150 V. Tai san ng~n han khac
152 2. Thu€ gia tri gia tang diroc khau tnr
153 3. Thu€va cac khoan khac phaithuNha mroc
200 B. TAl SAN DAI H~N
220 II. Tat san ell djnh
221 1. Hi san e6djnh huu hinh
222 Nguyen gia
223 Gia tri haomon luy k€
227 3. Hi san e6 dinh vo hinh
228 Nguyen gia
229 Gia tri hao mon luy k€
230 III. BAtd(ing san dAutu231 Nguyen gia
232 Gia tri hao mon luy k€
250 IV. Dftu tu· tai ehinh dai h~n
251 1. D~utuvito eongty con
252 2. DAutu vao eongty lien k€t, lien doanh
260 V. Tai san dai h~n khiie
261 1. Chi phi tratruaedai h~n
270 TONG C<)NG TAl SAN
- 4 -
31103/2019VND
846,171,706,316
3 57,072,453,090
33,781,737,186
23,290,715,904
4 6,665,154,513
10,264,859,782
(3,599,705,269)
5
376,944,364,141
336,956,074,726
2,069,722,823
39,963,239,036
(2,044,672,444)
6
7 378,975,287,412
385,519,177,420
(6,543,890,008)
26,514,447,160
26,514,447,160
15
878,734,288,708
9
169,626,546,868
108,604,362,616
142,844,695,525
(34,240,332,909)
61,022,184,252
67,623,145,627
(6,600,961,375)
10
11 24,388,386,905
26,005,034,255
(1,616,647,350)
4 684,490,228,801
511,690,228,801
172,800,000,000
8
229,126,134
229,126,134
1,724,905,995,024
0110112019VND
784,665,087,529
36,163,140,700
14,159,290,457
22,003,850,243
6,674,809,853
10,539,145,594
(3,864,335,741)
399,208,780,912
352,253,513,943
3,786,540,242
45,213,399,171
(2,044,672,444)
324,869,781,257
339,370,115,3050]
(14,500,334,048) Y 1
8017,748,574,807
17,329,575,563
418,999,244
866,003,868,995
156,541,544,697
94,274,228,214
127,204,695,525
(32,930,467,311)
62,267,316,483
67,623,145,627
(5,355,829,144)
24,711,716,375
26,005,034,255
(1,293,317,880)
684,490,228,801
511,690,228,801
172,800,000,000
260,379,122
260,379,122
1,650,668,956,524
CONG TY CO PHAN T~P nOAN THEP TIEN LEN
G4A Khu phf> 4, Phuong Tan Hi~p, Thanh phf> Bien Hba,Tinh D6ng Nai
Bao cao taichinh
ChokY k~ toanill 01/01/2019 d~n 31/03/2019
BANG CAN DOl KE ToANTl}i ngay 31 thang 03 nam 2019
(ti~p theo)
Mi'i sa NGUON VONThuyetminh VND
3110312019
300 A. NQ PHAI TRA 516,045,272,937
310 I. NQ'ng~n han
311 1. Phai tra nguoiban ng~nhan
312 2. Ngiroimua tra tien tnroc ngan han
313 3. Thue va cac khoan phai nQPNha mroc
314 4. Phai tra nguoi laodQng
315 5. Chi phi phai trang~n han
319 9. Phai trang~n han khac
320 10.Vay va no thue tai ehinh ngan han
322 12. Quy khen tlurong, phuc lei
12515,048,084,937
128,967,521,790
1,734,700,958
1,871,105,931
816,323,000
15
13
14
162,520,401,630
377,738,684,577
1,399,347,051
330 II. NQ'dai han
337 7. Phai tra dai han khac 14
997,188,000
997,188,000
400 B. VON CHiJ s6HUU 1,208,860,722,087
410 I. van chii sO'hfru
411 I. Vf>ngop cua chu so htru
41Ia cdphieu phd thong co quyen bieu quyet
411b csphieu uu ilai
17 1,208,860,722,087
1,021,106,210,000
1,021,106,210,000
412
415
418
421
421a
421b
2. Thang duvf>ne6phan
5. C6 phieu quy
8. Quy dilutu phat tri~n
11. Loi nhuansauthuechua phan ph6i
LN chU'aph an ph6i luyMilin cu6i kj; tmac
LN chU'aphan ph6ikj; nay
21,743,395,153
(8,993,360,790)
12,614,680,651
162,389,797,073
154,484,711,238
7,905,085,835
440 TONG C(>NG NGUON VON 1,724,905,995,024
0110112019
VND
449,713,320,272
448,716,132,272
83,845,943,389
81,154,836
393,848,135
2,180,148,000
450,250,890
2,752,910,920
357,525,350,851
1,486,525,251
997,188,000
997,188,000
1,200,955,636,252 -In1,200,955,636,252
1,021,106,210,000
1,021,106,210,000
"G
H.\N
1121,743,395,153
(8,993,360,790)
12,614,680,651
154,484,711,238
(859,823,579)
155,344,534,817
-. \. I
1,650,668,956,524
na Thj Kim Dung
Ngubi l~p K~ toan truang
£J6ng Nai, ngay23 thlmg 04 niim 2019
- 5 -
CM tjeh HQi d6ng quantrj
CONG TY CO PH AN T~P DoAN THEP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai Bao clio tai chinh
Cho ky k€ to antir 01101/2019 d€n31/03/2019
BAo cAo KET QuA HO~T DQNG KINH DOANHTil' 0110112019d~n 31/03/2019
Liil:: k~ diu nam d~n cu6i k~
Ma ThuyetTil' 0110112019d~n Tir 0110112018d~n
s6CHi TIEU
minh31103/2019 31103/2018
VND VND
01 1. Doanh thu ban hang va cung Clip djchVI} 19 587,046,368,478 663,062,909,634
02 2. Cac khoan giam trir doanh thu 20 447,292,854 540,013,060
10 3. Doanh thu thuin ban hang va cung Clipdjch VI} 586,599,075,624 662,522,896,574
11 4. Gia v6n hang ban 21 559,248,891,772 609,613,336,973
20 5. Lqi nhu~n g(lp v~ ban hang va cung ClipdjchVI} 27,350,183,852 52,909,559,601
21 6. Doanh thu hoat dOng tai ehinh 22 688,771,674 1,587,182,338
22 7. Chi phi tai ehinh 23 5,361,482,801 8,001,427,594
23 Trang tio: Chi phi lai vay 5,551,133,117 7,537,580,259
25 8. Chi phi ban hang 26 6,030,725,971 6,993,903,096
26 9. Chi phi quan Iy doanh nghiep 26 6,067,012,664 8,957,437,11°30 10. Lqi nhu~n/(Ia) thuio tir hoat d(log kioh doaoh 10,579,734,090 30,543,974,139
31 11. Thu nhap khac 24 2,828,955 5,213,409
32 12. Chi phi khac 25 78,230 4,458,020 ~~
40 13. Lqi ohu~o khac 2,750,725 755,389 ry
50 14. TAng Il}iohu~o k~ toan truoc thu~ 10,582,484,815 30,544,729,528,NfH,
51 15. Chi phi thu€ thu nhap doanh nghiep hien hanh 28 2,677,398,980 6,967,079,175 N52 16. Chi phi thu€ thu nhap doanh nghiep hoan lai
~60 17. LI}'jnhu~o sau thu~ thu oh~p doanh oghi~p 7,905,085,835 23,577,650,353 ~
I~hTh;)(;m Loan
Ke toan tnrong
DB Th] Kim Dung
Nguoi I~p
D6ng Nai, ngay 23 (hang 04 ni'im2019
Chu tich HOi d6ng quan tr]
- 6 -
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A Khu ph64, PhuongTan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao clio tal chinh
Cho Icy k~ toantir 01/01120 19d~n 31103/2019
BAocAo LUU CHUYEN TIEN T¥(Theophuang phdp gldn tilp)
Til' 0110112019d~n 31103/2019
Mas6 CHITIEU
Til' 0110112019d~nThuyetminh 31103/2019
VND
Til' 0110112018d~n31103/2018
VND
I. Luu chuy~n ti~n til' hoat dQng kinh doanh
01 1. L(li nhu{in trutic tllul 10,582,484,815 30,544,729,528
2. Diiu ehinh cho cdc khoan
02 Khau hao tai san c6 dinh 2,878,327,299 1,636,573,746
03 Cac khoan du phong (8,221,074,512) 446,338,390
05 Lai, 16tir hoat dQng dau nr (265,439,984) (283,831,639)
06 Chi phi lai yay 5,551,133,117 7,537,580,259
08 3. L(li nhu{in tit hO(lttlvng kinn doanlt trutrc 10,525,430,735 39,881,390,284thay tl6i van/Il'U tlvng
09 Tang, giam cac khoan phai thu 8,028,273,854 31,443,096,406
10 Tang, giam hang t6n kho (46,149,062,115) (216,699,783,376)
11Tang, giam cac khoan phai tra (khong k@!iii yay
44,905,048,293 5,325,963,128phai tra, thue thu nhap doanh nghiep phai nop)
12 Tang, giam chi phi tratruce 31,252,988 26,469,322 ~
d13 Tang giam chimg khoan kinh doanh 274,285,812 (4,477,144,874)
14 Ti~n l1iiyay d1itra (6,001,384,007) (8,506,982,036)
15 Thu~ thu nhap doanh nghiep d1inQP (507,400,000) (1,800,000,000) 917 Ti~n chi khac cho hoat dQng kinh doanh (87,178,200) (170,610,000)
20 Lll'u ehuyin tiill tllUOntit IIO(lttlvng kinh doan" 11,019,267,360 (154,977,601,146)
II. Lu'u chuy~n ti~n til' hOl;ltdQng d§u to'
Ti~n chi d@mua sAm, xay dlJllg tai san c6
dinh va cac tai san dai h<;lnkhac21 1. (15,640,000,000)
27 7. Ti~n thu l1iicho yay, c6 tllc va IQ'inhu~n duQ'c chia
30 Lll'u ehuyill tiill tllUOntit hO(lttlVllgtlOutil'
5,316,711,304
(10,323,288,696)
336,890,971
336,890,971
III. Lu'u chuy~n ti~n til' hOl;ltdQng tili chinh
33 3. Ti~n thu tlr di yay
34 4. Ti~n tra nQ'g6c yay
36 6. c6 tllC, IQ'inhu~n d1itra cho cM s6 hilu
397,069,666,609
(376,856,332,883)
593,674,242,401
(435,800,862,324)
(45,750,224,500)
40 Lll'u ehuyin tiill thuOn tit IIO(lttlvng tai ehillh 20,213,333,726 112,123,155,577
-7-
CONG TY CO PRAN T~P DoAN TREP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chinh
Cho leY k~ toan tir 01/01/20 19 d~n31/03/2019
BAocAo LUU CHUYEN TIEN T¢(Theo phuong phdp gidn tiip)
Til' 0110112019 d@n31103/2019
MA Thuy@tTil' 0110112019 d@n Til' 0110112018 d@n
s6CHiTIEU
minh31103/2019 31103/2018
VND VND
50 LU'u chuy~n ti@nthu§n trongky 20,909,312,390 (42,517,554,598)
60 Ti@nva tuong duongti@nd§u ky 36,163,140,700 66,901,139,664
70 Ti@nva tuong dunng ti@ncU6iky 3 57,072,453,090 24,383,585,066
D6 Thj Kim Dung
Ngiroi I~p
D6ng Nai, ngay23 thang 04nam 2019
Chu tich HQi d6ng quan tri
- 8-
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A Khu ph5 4, Phuong Tan Hiep, Thanh ph5 Bien
Hoa, Tinh Dcng Nai
Bao cao Hti chinh
Cho ky k€ toan ttl'01/0112019 d€n 31/03/2019
BANTHUYETMINH BAo cAo TAl CHiNHTil' 01101/2019 d~n 31103/2019
1 . THONG TIN CHUNG
1.1 Hlnh tlurc so'hfru van
Cong ty C6 phan Tap doan Thep Ti€n Len duoc chuyen d6i nr Cong TNHH Ti€n Len co chirng nhan dang ky kinh
doanh s5 4702000255 dp ngay 22 thang 11 narn 2001 thanh cong ty c6 phan; hoat dong thea Giay chung nhan dang
ky doanh nghiep cong ty c6 phan s5 3600512830 dangky I§n d§u ngay 18 thang 08 nam 2009, dang ky thay d6i I§nthtr 10 ngay 18 thang 08 nam 2018 do Sa K€ hoach va D§u tu Tinh D6ng Naicap,
Tru sa chinh cua Cong ty: G4A Khu ph5 4, Phuong Tan Hiep, Thanh ph5 Bien Hoa, Tinh Dong Nai.
V5n di€u I~ cua Cong ty thea dang ky la l.021.1 06.000 d6ng, tuong duong 102.110.621 c6 phan, menh gia mot c6
phan la 10,000 d6ng.
c6 phieu cua Cong ty chinh thu'c dang ky giao dich t:;tiSa Giao dich ChUng khoan Thanh ph5 H6 Chi Minh tir ngay 16
thang 03 nam 2010 vui rna giao dich la TLH.
Thong tin v€ cac cong ty con, cong ty lien k€t cua Cong ty xem chi ti€t t:;tiThuy€t minh s5 4c.
1.2 Nganh ngh~ I{inh doanh
HO\jt d9ng kinh doanh cua Cong ty g6m:
- San xucit sit, thep, gang. Chi ti€t: San xucit sit, thep (khong san xueit t:;titrvsa);
- Ban buon kim lo:;tiva qui;mg kim lo:;ti.Chi ti€t: Ban buon sit, thep, nhom, d6ng nguyen li~u;
- Ban Ie d6 ngG kim, son, kinh va thi€t bi lip d~t khac trong xiiy dvng trong cac cua hang chuyen doanh;
- Ban buon may moc, thi€t bi va phv tung may nong nghi~p;
- D:;tiIy, moi giui, dciu gia. Chi ti€t: D\ji Iy, moi giui thu'O'ngm:;ti(tru moi giui beit d9ng san);
- B5c x€p hang hoa;
- Xay dV'ngnM cac 10\ji;
- Xay dl,mg cac cong trinh cong feh;
- Chu~n bi m~t b~ng;
- Hoan thi~n cong trinh xay dvng;
- Lip d~t h~ th5ng cap, thoat nll'uc, 10suai va di€u hoa khong khi;
- Lip d~t h~ th5ng xay dl!ng khac;
- Cho thue xe d9ngCO';
- Ban buon 0 to va xe co d9ngCO' khac;
- Ban Ie 0 to con (Io:;ti 12 ch6tra xu6ng);
- Kinh doanh beit d9ng san, quy€n su dt,mg deit thu9C chusa huu, chu su dt,mg ho~c di thue;
- Nha hang va cac dich vv an u6ng phvc vvluu d9ng (khOng kinh doanh t:;titn)sa);
- Ban Ie khac trong c,k cU'ahang kinh doanh t6ng hqp: Kinh doanh trung tam thuong m\ji;
- Kho bai va luu giG'hang hoa;
- Tr6ng rung va cham soc rung;
- Cua, xe, bao g6 va bao quan g6 (khong ho:;ttd9ng t\ji trl)sa);
- HO\jt d9ng ki€n truc vaill vein ky thu~t co lien quan. Chi ti€t: tu vein, thi€t k€ k€t du cong trinh xay dvng dan dVng,
cong nghi~p;
- Ban buon v~t li~u, thi€t bi lip d~t khac trong xay dl)·ng. Chi ti€t: ban buon v~t li~u xay dl)ng, g6 cay va g6 ch€bi€n
(khong chU'ahang t:;titrv s6');
- 9 -
CONG TY CO PI-IAN T~P f)OAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6~g Nai
BaD cao tai chinh
ChD ky k@toan tu 01/01/2019 d@n31/03/2019
Hoat dQng kinhdoanh cua Congty g6m (tiep theo):
- Lap d~t he thong dien;- Van tai hang h6a bing duongbQ;- Xay dung cong trinh duong s~t va duongbQ;- Xay dung cong trinh ky thuat va dan dung khac;
- Gia cong co khi, xuIy va trang phu kim loai, Chi tiet: gia cong co khi,(tnr xi rna - khong gia cong taitru sa);
- SU'achtra may mac thiet bj. Chi tiet: sua chua may nong nghiep (khong sfia chfra tai trusa);
- San xuAt may nong nghiep va lam nghiep, Chi ti@t:san xuat may nong nghiep (khong san xuat tai trusa);
- Ban phu tung va cacbQ phan phu tro cua 0 to va xe co dong co khac;
- Dich Vl,!luu tm ng~n ngay (khOng kinh dDanh tt;!itrl,lsa);
- HDt;!tdQng cua cac cong vien vui chai va cong vientheD chu [email protected] ti@t:kinh dDanh khu du lich sinh thai (khong kinhdDanh tt;!itrl,!sa);
- HDt;!tdQng dich Vl,lh6 trg trl,!'cti@pChD v~n tai duong thuy;
- Khai thac g6 (g6 rung tr6ng).
2 . CHE DO VA CHiNH SA.CH KE TOA.N A.p Dl)NG TM CONG TY
2.1 Ky k~ toan, oO'n vi ti~n t~SU'dl,mg trong k~ toan
Ky k@toan nam cua Cong ty b~t d§utir ngay 01101 va k@tth(!c VaDngay 31112 hang nam.
Dun vi ti@nt~Slr dl,lng trong ghi chep k@toan la d6ng Vi~t Nam (VND),
2.2 Chu§n ml}'cva Ch~ oi) I{~toan ap dl}ng
chi d(Jkd (oan apd~tng
Cong ty ap dl,!ngCh@dQ K@toan dDanh nghi~p ban hanhtheD Thong tu 200/20 14/TT-BTC ngay 22112/2014 cua BQ
Hi chinh.
Tuyen b6 vi vi¢c tUlinthu Chudnm?fC ki (oan va chi d(Jki (oan
Cong ty dll ap dl,!ng cac Chu§nmvc k@toan Vi~t Nam va cac van ban huang d§n Chu§n mllC do Nha nu6'c dll banhanh. Cac baD CaDtai chinh dugc l~p va trinh baytheD dung m9i quy dinh cua tung chu§n mllc, thongtu huang d§nthl,!'chi~n chu§nmvc va Ch&dQk@tDan hi~n hanh dang ap dl,!ng,
Hinh thucki toan apdl,mg
Cong ty ap dl,!nghinh thu'c k&tDan tren may vi tinh.
2.3 Cong Cl}Hli chinh
Ghi nh4n ban ddu
Hi san tai chinh
Hi san tai chinh CtlaCong ty bao g6m ti@nva cac khDan tUDngduang ti@n,cac khDan phai thu khach hang va phc:iithukhac, cat khDanChD vay, cac khoan d§u tu ng~n ht;!nva dai ht;!n.Tt;!ithai diSm ghi nh~n ban d§u, tt'tisan tai chinh dugcxac dinh theD gia mua/chi phi phat hanhcQng cac chi phi phat sinh khac lien quan trl,!'cti&pd@nvi~c mua, phat hanh taisan tai chinh d6.
Nq phai tra tai chinh
- 10-
CONG TV CO PHAN T~P DoAN TREP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh Dong Nai
Bao cao tai chlnh
Cho ky ke toan tir01/01/2019 d€n 31/03/2019
NO' phai tra tai chinh cua Cong ty bao g6m cac khoan yay, cac khoan phai tra nguoi ban va phai tra khac, chi phi phai
tra, Tai thoi diem ghi nhan I§n d§u, cac khoan no phai tra tai chinh duoc xac dinh thea gia phat hanh cong cac chi phi
phat sinh lien quan true tiep den viec phat hanh no phai tra tai chinh do.
Gia tri sau ghi nhdnban tJdu
Hien tai chua co cac quy dinh vS danh gia lai cong cu tai chinh sau ghi nhan ban d§u.
2.4 Ti~nva cac khoan turrng durmg ti~n
TiSn va cac khoan tuong duong tiSn bao g6m tiSn mi;itt\li quy, tiSn gU'ingiin hang, cac khofm d§u tu ng~n h\lnco. thai
gian dao h\ln khong qua 03 thang, co tinh thanh khoan cao, co kha nang chuy~n d6i d~ dang thanh cac luqng tiSn xac
djnh va khong co nhiSu rui ro trong chuy~n d6i thanh tiSn.
2.5 Cae khoandAu tu' Hli ehfnh
Ch(rng khoan kinh doanh rna trong do Cong ty n~m giu vi rn\lC dich kinh doanh duO'c ghi s6 k€ to{m thea gia g6c, bao
g6m: Gici mua c9ng(+) cac chi phi mua (neu co) nhu chi phi rnoi gi6i, giao dich, cung dp thong tin, thue, l~ phi vaphi ngiin hang. Gia g6c cua ch(mg khoan kinh doanh duO'c xac dinh thea gia trj hQ'p Iy cua cac khoan thanh toan t\li
thai di~m giao dich phat sinh. Thai di~m ghi nh~n cac khoim ch(rng khoan kinh doanh la thai di~m nha d§u tu co
quySn sa huu C\lth~ nhu sau:- Chu'ng khoan niem yet duQ'Cghi nh~n t\li thai di~m kh6p I~nh(T+O);
- Chung khoan chua niem y€t duQ'c ghi nh~n t\li th6i di~m chinh thu'c co quySn sa hil'u thea quy dinh cua phap lu~t.
- Ky phieu, tin phieu kho b\lc, tiSn gl'ri ngiin hang co thai h\ln thu h6i ho~c dao h\ln khong qua 3 thang k€ tir ngay mua
khoan d§u tu do duQ'c coi la "tuong duong tiSn";
- Co thai h\ln thu h6i v6n du6i I narn ho~c trong 1 chu ky kinh doanh du'Q'cphiin 10\li la tai san ng~n h\ln;
- Co thai h\ln thu h6i v6n tren 1 nam ho~c hon I chu ky kinh doanh duO'c phiin 10\li la tai san dai h\ln.
8§utu n~rn gi[l' d€n ngay dao h\ln t\li thO'idi€rn bao cao, n€u:
Cac khoan d§u tu vao cac cong ty con rna trong do Cong ty n~m quySn ki€m soat duO'c tr1nh bay thea phuong phap gia
g6c. Cac khoan phiin ph6i lQ'inhu~n ma cong ty my nh~n duQ'c tir s6 lQ'inhu~n lily k€ cua cac cong ty con sau ngay
cong ty my n~rn quySn ki~m soat duQ'c ghi vao k€t qua hO\lt d9ng kinh doanh trong nam clla cong ty my. Cac khoan
phiin ph6i khac duQ'c xem nhu ph§n thu h6i clla cac khoan d§u tu va duQ'c trir vao gia tri d§u tu.
Cac khoi'm d§u tu vao cac cong ty lien k€t rna trong do Cong ty co anh huang dang k€ duO'c trinh bay thea phuong
phap gia g6c. Cac khoan phiin ph6iIO'i nhu~n ill s6 IO'inhu~n thu§n lily k€ clla cac cong ty lien ket sau ngay d§u tu
duO'c phiin b6 vao ket qua hO\lt d9ng kinh doanh trong narn clla Cong ty. Cac khoan phiin ph6i khac duO'c xem nhu
ph§n thu h6i cac khoan d§u tu va du'Q'ctrtl' vao gia tri d§u tu.
01,1' phong giarn gia d§u tu duQ'c I~p vao thai di€m cu6i quy la s6 chenh I~ch gifi'a gia g6c clla cac khoan d§u tu duO'c
h\lch toan tren s6 ke toan Ion hon gia tri thi truong ho~c gia tri hqp Iy clla chung ti;lithai di~m I~p dl,l'phong.
2.6 Cae khoanpbai thu
Cac khoan phai thu duO'c trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan phai thu khachhang va phai thu
kbac sau khi tru di cac khoan d\l' phong duQ'c l~p cho cac khoannO' pMi thu kho doi.
OIl phong nO' phai thu kho doi duQ'c trich I~p cho tung khoan phai thu kho doi can cu' vao tu6i nO'qua h\ln clla cac
khoan nO' ho~c dl,l'kien mu'c t6n th~t co th~ xay ra.
- 11 -
CONG TV CO PHAN T~P SOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tiin Hi~p, Thanh pho Bien
Hoa, Tinh D6ng Nai
Bao cao tal chinh
Cho ky k~ toan til' 01101/20 19 d~n31/03/2019
2.7 Hang tan kho
Hang t6n kho duoc tinh thea gia g6c. Truong hop giatrj thuan co th~ thuc hien duoc thap hon gia g6c thi hang t6n khoduoc tinh thea gia tri thuan co th~ thuc hienduoc, Giag6c hang t6n kho bao g6m chi phi mua, chi phi che bien va cac
chi phi lien quan true ti~p khac phat sinh d~ co duoc hang t6n khoa dia di~m va trang thai hien tai.
Gia tri hang t6n kho duoc xac djnh thea phuong phap binh quan gia quyen.
Hang t6n kho duoc hach toan thea phuong phap ke khai thuong xuyen.
DI,I'phong giam gia hang t6n kho duoc I~p VaGthai diem cuoi quy la s6 chenh lechgitra gia g6c cua hang t6n kho IOn
han gia tri thu~n co th~ thl,l'chi~n duQ'c.
2.8 Tili san ca djnh va khAu hao tai san ca djnh
Hi san c6 dinh huu hinh, tai san c6 dinh vo hinh duQ'c ghi nh~n thea gia g6c. Trang qua trlnhSlr d\lng, tai san c6 djnh
hfl'u hinh, tai san c6 dinh YOhinh duQ'c ghi nh~n thea nguyen gia, hao mon luy k~ ya gia trj con IC;li.
Kh§u hao duQ'ctrich thea phuong phap duang th~ng. Thai gian kh§u hao duQ'c u6c tinh nhu sau:
- Nha ClIa, v~t kiSn truc
- May moc, thi~t bi
- Phuong ti~n y~n tai
- Thi~t bi, d~mg C\lquan Iy
- Hi san c6 djnh khac
- Ph~n m~m may tinh
_Quy~n si.'l'd\lng d§t khong xac dinhthai hC;ln
06 - 25 nam
05 - 07 nam
03 - 07 nam
03 - 06 nam
03 - 05 nam
03 nam
Khong trich kh§u hao nam
2.9 Chi phi tra tmo'c
Cac chi phi tra tru6c chi lien quan d~n chi phi san xu§t kinh doanh cua m(it nam tai chinh ho~c m(it chu ky kinhdoanh
duQ'cghi nh~n la chi phi tra tru6c ng~n hC;lnva duQ'Ctinh VaGchi phi san xu§t kinh doanh trong nam tai chinh.
Cac chi phi dii phat sinh trong nam tai chinh nhung lien quan d~n k~t qua hOC;ltd(ing san xu§t kinh doanh cua nhi~u
nien d(i kS toan duQ'c hC;lChtoan VaGchi phi tra tru6c dai hC;lnd~ phan b6 d~n vaG k~t qua hOC;ltd(ing kinhdoanh trong
cac nien dQk~ toan sau.
Vi~c tinh va phan b6 chi phi tra tru6c dai hC;lnVaGchi phi san xu§t kinh doanhtimg ky hC;lChtoan duQ'c can Cli VaGtinhch§t, mll'Cd(i tung 10C;lichi phi d~ chQn phuang phap va tieu thu'c phan b6 hQ'pIY· Chi phi tra tru6c duQ'Cphan b6 d~n
vaG chi phi san xu§t kinh doanh thea phuong phap duang th~ng.
2.10 Chi phi di vay
Chi phi di yay dUQ'cghi nMn VaGchi phi san xu§t, kinh doanh trong nam khi phat sinh, trir chi phi di vay lien quan
trl,l'cti~p d~n Yi~c d~utu xay d\l'ng ho~c san xu§t tai sanda dang duQ'c tinh VaGgia tri Clla tai san do (duQ'c v6n hoa)
khi co du cac di~u ki~n quy dinh trong Chwln ml,l'cK~ toan Vi~t Nam s6 16 "Chi phi di yay".
Chi phi di vay lien quan trl,l'cti~p d~n vi~c d~utu xay dl,l'ngho~c san xu§t tai sanda dang dn co thai gian du dai (tren
12 thang) d~ co th~ dua VaGSlr d\lng thea m\lc dich djnh tru6c ho~c ban thi duQ'c tinh vao gia tri cua tai san do (duQ'c
Y6n hoa), baa g6m cac khoan 1iiiti~n vay, phan b6 cac khoan chi~t kh§u ho~c ph\l tr(ii khi ph<it hanh trai phi~u, cac
khoan chi phi ph\l ph<itsinh lien quan t6i qua trinh lam thu t\lCvay.
2.11 Van chu sO'hu'u
V6n d~u tu' cua chll sa hCi'uduQ'c ghi nh~n thea s6 v6n th\l'c gop cua chu sa hU·u.
- 12 -
CONG TY CO PHAN T~t> DoAN THEt> TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh Dong Nai
Bao cao Uti chinh
Cho ky kS toan nr01/01/2019 dSn31/03/2019
Thang du v6n c6 phan duoc ghi nhan thea s6 chenh Iech IOnhon/hoac nho hon gifla gia thuc tS phat hanh va menh gia
c6 phieu khi phat hanh c6 phieu I§n d§u, phat hanh b6 sung hoac tai phat hanh c6 phieu quy. Chi phi 1r\I'CtiSp lienquan dSn viec phat hanh b6 sung c6 phieu hoac tai phat hanh c6 phieu quy duoc ghi giam Thang dtr v6n c6 phan.
C6 phieu quy la c6 phieu do Cong ty phat hanh va sau do mua Iai,cb phieu quy duoc ghi nhan thea gia trj thuc tS vatrinh bay tren Bang Can d6i kS toan la mN khoan ghi giam v6n chllsa hau. Cong ty khong ghi nMn cac khoan lai (16)khi mua, ban, phat hanh ho~c hllY c6 phiSu quy.
LQ'inhu~n sau thuS chu'a phan ph6i Ia s6 IQ'inhu~n tiI cac ho~t d9ng clla doanh nghi~p sau khi triI (-) cac khoan di~uchinh do ap d\mg h6i t6 thay dbi chinh sach kS toan va di~u chinh h6i t6 sai sot trQng ySu clla cac DamtruO'c. LQ'i
nhu~n sau thuS chua phan ph6i co th~ duQ'c chia cho cac nha d§utu dl,l'atren ty I~ gop v6n sau khi duQ'c 8<;tih9i d6ng
c6 dong thong qua va sau khi da trich I~p cac quy d\f phong thea f)i~u I~ Cong ty va cac quy dinh clla pMp lu~t Vi~t
Nam.
C6 tuc phai tra cho cac c6 dong duQ'c ghi nh~n la khoim phai tra trong Bang can d6i kS toan clla Congty sau khi co
Nghi quySt chia c6 tll'Cclla f)~i h9i d6ng c6 dong Congty.
2.12 Ghi nh~n doanh thu
Doanh thu him hang
Doanh thu ban hang duQ'c ghi nh~n khi d6ngthai tMa man cac di~u ki~n sau:
- Ph§n Ion rlli ro va lQ'iich g~n li~n vO'iquy~nsa huu san ph~m ho~c hang hoa da duQ'c chuy~n giao cho ngmJi mua;
- Cong ty khong con n~m giu quy~n quan Iy hang hoa nhu nguai sa hau hang hoa ho~c quy~n ki~m soat hang hoa;
Doanh thu cung c6p dichv¥
- Doanh thu duQ'c xac dinh tuong d6i ch~c ch~n;
- Cong ty da thu duQ'c ho~c se thu duQ'c IQ'iich kinh tS tiI giao dich ban hang;
- Xac dinh duQ'c chi phi lien quan dSn giao dich ban hang.
Doanh thu cung dp dichVl,l duQ'c ghi nh~n khi kSt qua clla giao dich do duQ'c xac dinh m9t cach dang tin c~y. Truang
hqp vi~c cung dp dichVl,I lien quan dSn nhi~u nam thl doanh thu duQ'c ghi nh~n trong nam thea kSt qua ph§n congvi~c da hoan thanh vao ngay I~p Bang can d6i kS toan clla nam do, KSt qua clla giao dich cung dp dichVl,I duQ'c xac
dinh khi th6a man cac di~u ki~n sau:
- Doanh thu duQ'c xac dinh tuong d6i ch~c ch~n;
- Co kha nang thu duQ'c IQ'iich kinh tS til' giao dich cung dp dichVl,I do;
- Xac dinh duQ'c ph§n cong vi~c da hoan thanh vao ngay I~p Bang can d6i kS toan;
- Xac dinh dUQ'cchi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung dp dichVl,l do.
Ph§n cong vi~c cung dp dichVl,l da hoan thanh duQ'cxac dinh thea phuong phap danh gia cong vi~c hoan thanh.
Doanh thu hO(lta(mg tai chinh
Doanh thu phat sinh til' ti~n Iai, c6 tlrc, lQ'inhu~n duQ'c chia va cac khoan doanh thu ho<;ttd9ng tai chinh khac duQ'c ghi
nh~n khi th6a man d6ng thai hai (2) di~u ki~n sau:
- Co kha nang tim dugc Igi ich kinh tS tiI giao dich do;
- Doanh thu dugc xac dinh tuong d6i ch~c ch~n,
cb tll'C, lQ'inhu~n duQ'c chia duQ'c ghi nh~n khi Congty duQ'c quy~n nh~n c6 tuc ho~c duQ'c quy~n nh~n IQ'inhu~n tlr
vi~c gop von,
- 13 -
CONG TY CO PHAN T~P DoAN nrEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh U6ng Nai
Bao cao tai ehinh
Cho ky k€ roantir 0110112019 d€n31/03/2019
2.13 Cac khoan giiimtru doanh thu
Cac khoan giamtnr doanh thu duoc trinh bay tren Bao cao tai chtnh phan anh cac khoan duoc di~u chinh giam tnr vaodoanh thu ban hang, cung dp djchVI,I phat sinh trong ky, g6m: Chi€t khau thuong mai, giarn gia hang ban va hang ban
bi tra lai.
2.14 Gia v5n hang ban
Gia v6n ducc trinh bay tren Bao cao tai chinh phan anh tri gia v6n cua san pharn, hang h6a, dichVI,!, b~t dong san d§unr; gia thanh san xuat cua san pham xay I~p (d6i voi doanh nghiep xay lap) ban trong ky.
Ngoai ra, con phan anh cac chi phi lien quan d€n hoat d9ng kinh doanh bilt d9ng san d§u tu nhu: Chi phi khau hao; chi
phi sua chu'a; chi phi nghi~pVI,I cho thue b<1td9ng san d§uill thea phuong thuc cho thueha<;ltd9ng (truOng hQ"ppMt
sinh kh6ng 16n); chi phi nhuQ'l1gban, thanh Iy b<1td9ng san d§u tu,
2.15 Ghi nh~n chi phi tai ehinh
Cac khaan chi phi duQ'c ghi nh~n vaa chi phi tai chinh g6m:
- Chi phi ha~c cac khoan 16 lien quan d€n cacha<;ltd9ng d§u tu tai chinh;
- Chi phi cha yay va di yay v6n;
- Cac khaan 16dO' thay d6i tY gia h6i daai clla cac nghi~pVI,! phat sinh lien quan d€n ngo<;lit~;
- 01,1'phong giam gia d§u tu ch(mg khaan,
Cac khai'm tren duQ'c ghi nh~nthea t6ng s6 phat sinh trong nam, kh6ng bu tru' v6i daanh thuha<;ltd9ng tai chinh,
2.16 Cae khoiin thu~
Thud hi¢n himh
Tai san thu€ va cac khaan thu€ phai n9P cho nam hi~n hanh va cac nam tru6c duQ'c xac dinh b&ngs6 ti~n d\f ki€n phai
n9P cha (ho~c duQ'c thu h6i til)CO' quan thu€, dl,l'atren cac m(rc thu€ su<1tva cac lu~t thu€ c6 hi~u h,rcd€n ngay k€t thuc
ky tinh thu€,
2.17 Cae ben lien quan
Cac daanh nghi~p, tn,rc ti€p hay gian ti€p qua m9t ho~c nhi~u trung gian, c6 quy~n ki~m soat Cong tyha~c chiu S\fki~m saat clla Cong ty,ha~c cung chung Sl,l'ki~msaat v6i Cong ty, baa g6m ca cong ty mtt, cong tycan va cong ty lien
k€t la cac ben lien quan, Cac ben lien k€t, cac ca nhan trl,fCti€pha~c gian ti€p n~m quy~n bi~u quy€t clla Cong ty rna
c6 anh huc)'I1gdang k~ d6i v6i Cong ty, nhfrng nhan S\f quan Iy chll ch6t clla Cong ty, nhung thanh vien m~t thi€t tranggia dinh clla cac ca nhan nayha~c cac ben lien k€t nayha~c nhO'ng cong ty lien k€t v6i cac ca nhan nay cling duQ'ccai
la ben lien quan,
Trong vi~c xem xet tu'ng m6i quan h~ clla cac ben lien quan, ciin chu y t6i ban ch<1tclla m6i quan h~ chu khong chi
hinh thuc phap Iy clla cac quan h~ d6,
3 . TIEN vA cAc KHOAN nfONG DU'ONG TIEN31/03/2019 01/0112019
VND VND
Ti€n m~t 74,355,947 63,836,706
Ti€n gll'i ngan hang 33,707,381,239 14,095,453,751
Cac khaan tu'O'ngduO'ng ti€n 23,290,715,904 22,003,850,243
57,072,453,090 36,163,140,700
- 14 -
4 . cAc KHoAN DAU TlfTAI CHiNH
a. Chung khoan kinh doanh
31103/2019 0110112019
Gia g6c Gia tr] hop Iy (*) DI}' phong Gia g6c Gia tr] hop Iy DI}'phongVND VND VND VND VND VND
- Tanggill tri caphiiu
DPM Cty CP Phan b6n va H6achit d~u khi 1,580,867,750 882,000,000 (698,867,750) 1,580,867,750 1,003,500,000 (577,367,750)
ITA Cty CP D~u tu C6ngnghiep Tan T;;lO 1,352,025,000 678,300,000 (673,725,000) 1,352,025,000 642,600,000 (709,425,000)
SST Cty CP Chung khoan Sai Gon 1,272,405,750 816,000,000 (456,405,750) 1,272,405,750 799,500,000 (472,905,750)
BSR Cty CP IQc h6a d~u Binh Son 1,235,370,280 636,200,000 (599,170,280) 1,235,370,280 680,000,000 (555,370,280)
Cac cd phieu khac 4,824,191,002 3,652,654,513 (1,171,536,489) 5,098,476,814 3,549,209,853 (1.549,266,961 )
10,264,859,782 6,828,364,400 (3,599,705,269) 10,539,145,594 6,674,809,853 (3,864,335,741 )
CONG TY CO PHAN T~ DOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng NaiBao cao tai chinh
Cho kY k~ toantir 01101/2019 den31/03/2019
(*) Gia tri hop ly cua Chirng khoan niern yet dtroc xac dinh bang gia tri thi tnrong cua chung khoan tai thai dieml~p Bao cao tai chinh.
- 15 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien
Hoa, Tinh D6ng Nai
Bao cao tai chinh
Cho ky k~ toantil' 01/01/20 19 d~n31/03/2019
D§u to' vao cong ty con
Thong tin ehi ti~t v~ cac cong ty eon ella Cong ty vao ngay31/03/20 19 nhu sau:
NO'ithanh l?p va hoatdQng
D§u tu·vao cong ty lien k~t
Thong tin ehi ti~t v~ eae eong ty lien k~t ella Cong ty vao ngay31/03/2019 nhu sau:
NO'i thanh l?p va ho~t
c. D§u to' gop vBn vao cac don v] khac:
DAuto' vao cong ty con
Cong ty TNHH San xuat vaThuongmai Dai Phuc
Cong ty TNHH Thep Tay Nguyen
Cong ty TNHH MQt thanh vien Thep Phuc Ti~n
Diu to' vao cong ty lien k~t
Cong ty C6 phan Thep Bie Nam
Ten cong ty Ty re bieu quyet
Cong ty TNHH SanThanh ph6
xu~t va Thuong maiH6 Chi Minh
95.83%
D\li PhUe
CongtyTNHH Thanh ph697.35%
Thep Tay Nguyen H6 Chi Minh
Cong ty TNHH MQtThanh ph6
thanh vien Thep 100.00%Phuc Ti~n
HaNQi
Ten eong ty Ty l~ bi~u quy~tdQno
Cong ty C6 ph~n
Thep Bie NamTinh D6ng Nai 48.00%
5 . KHOAN PHAI THU KHAcH HANG
a. Phiii thu cua kh3ch hang ng~n h~n
Cong ty TNHH Nha Thep PEB
Cong Ty CP CK D~i Dung III
Cong ty CP CO'Khf Xay Dl,mg Thuong M\li D\li Dung
Cong Ty TNHH Thep Va Xay Dt,mg TI,I'Ll,I'e
Cty CP K~t C~u Thep D~i Dung Mi~n Trung
LIM HOK CHHOURN STEEL
Cae d6i tuqng khae
c. Phiii thu cua khach hang la cac ben lien quan (chi ti~t t~ithuy~t minhsA 32)
- 16 -
31/03/2019 01/01/2019
VND VND
511,690,228,801 511,690,228,801
115,000,000,000 115,000,000,000
156,726,500,000 156,726,500,000
239,963,728,801 239,963,728,801
172,800,000,000 172,800,000,000
172,800,000,000 172,800,000,000
Ty l~ loi ich Hoat dQng ehinh
95.83%San xuat va
kinh doanh thep
97.35%San xu~t va ;;{kinh doanh thep "".
100.00%San xuat va
~~kinh doanh thep
~
Ty l~ Iqi ieh HO\lt dQng ehinh
San xu~t va
kinh doanh thep48.00%
31/03/2019 0110112019
VND VND
95,243,488,854 163,918,630,409
350,316,794 32,747,306,634
464,700,998 15,846,849,943
8,714,340,604 13,112,144,826
23,376,213,404 4,063,211,103
3,063,755,347 31,494,182,737
10,052,004,515 15,623,877,015
49,222,157,192 51,031,058,151
241,712,585,872 188,334,883,534
336,956,074,726 352,253,513,943
------ ----------- --
CONG TY CO PHAN T~P eoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao titi chinh
Cho ky k@toan tu 0110112019 d@n31/03/2019
6 . PHA.I THU KHAc31103/2019 01/01/2019
VND VND
a. Ng~n han
Tam (rna 786,300,000 252,400,000" b
Phai thu ti~n IQ"inhuan duoc chia 38,934,265,916 43,934,265,916
Phai thu ti~n Ia:i 51,271,320
Phai thu khac 242,673,120 975,461,935
39,963,239,036 45,213,399,171
7 . HANG TON KHO
31103/2019 01101/2019
VND VND
Nguyen lieu, vat lieu 25,031,638 25,031,638
C6ng cu, dung cu 216,434,804 216,434,804
Hang hoa 385,277,710,978 339,128,648,863
Dl,I"phong giam gia hang t6n kho (6,543,890,008) (14,500,334,048)
378,975,287,412 324,869,781,257
8 . CHI PHi TRA. TRUOC
31103/2019 0110112019
b. Diti han
C6ng cu, dung cu xuat dung
VND
229,126,134
229,126,134
VND
260,379,122
260,379,122
229,126,134 260,379,122
- 17 -
CONG TY coPHAN T~ DOAN THEP TIEN LEN
Bao cao tili chinhG4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho kY k~ toan tir 0110112019 d~n31/03/2019
9 . TAl SAN CO DJNH mru HINH
Nha cua, v~t kien May moe, thiet Phuong tien van Thi~t bi, dung cu Hi san c6 dinhCQngtrue bi tai, truyen d§n quan Iy khac
VND VND VND VND VND VNDNGUyENGIA.
S6 du d§u ky 97,600,114,918 2,394,427,688 23,673,754,172 3,272,528,244 263,870,503 127,204,695,525Mua trong ky 15,640,000,000 15,640,000,000D§u nr xay dung C(J ban hoan thanh
Thanh ly, nhuong ban
S6 du cu6i ky 97,600,114,918 18,034,427,688 23,673,754,172 3,272,528,244 263,870,503 142,844,695,525GIA TRJ HAO MON LfIY KES6 dir d§u ky 10,476,141,703 2,394,427,688 19,024,202,047 771,825,370 263,870,503 32,930,467,311
Trich khau hao 721,609,509 444,599,226 143,656,863 1,309,865,598
Thanh 1y,nhuong ball
S6 du cU6i ky 11,197,751,212 2,394,427,688 19,468,801,273 915,482,233 263,870,503 34,240,332,909GIA. TRJ CON L~I
S6 duod§uky 87,123,973,215 4,649,552,125 2,500,702,874 94,274,228,214S6 duocU6iky 86,402,363,706 15,640,000,000 4,204,952,899 2,357,046,011 108,604,362,616
- 18 -'/~I .....,." o'0, . tn> M 0) _ m\
---------------------------------------------------------------------------
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
Bao cao tili chinhG4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai 10 ky k~ toan ttl'01/01120 19 d~n31/03/2019
10 . TAl sAN CO DJNH VO HiNH
Gia tri quyen sir Phan rnem mayHi san khac CQngdung d§t tinh
VND VND VND VND
NGuyENGIA.
s6 dir d§u ky 66,494,044,627 1,129,101,000 67,623,145,627
Mua sammoi
Thanh ly, nhuong ban
s6 dir cu6i ky 66,494,044,627 1,129,101,000 67,623,145,627GIA TRJ HAO MON LUY KEs6 duod§uky 4,631,995,260 723,833,884 5,355,829,144Trich khau hao 1,157,998,815 87,133,416 1,245,132,231Thanh ly, nhuong ban
s6 duocu6iky 5,789,994,075 810,967,300 6,600,961,375
GIA TRJ CON LM
se dU'd§u ky 61,862,049,367 405,267,116 62,267,316,483se du cu6i ky 60,704,050,552 318,133,700 61,022,184,252 §]
'N
. BAT J)()NG SAN DAD TV'p
11 ))
Gia tri quyensu' Nha cira, v~t Ndung d§t kien true
Co sa ha t§ng CQng1\-:
VND VND VND VND -NGUYENGIA
se duod§u ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255
- D§u tu XDCB hoan thanh
s6 duocu6iky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255GIA TRJ HAO MON LUY KEs6 duod§uky 406,262,136 887,055,744 1,293,317,880
Trich khau hao 101,565,534 221,763,936 323,329,470
s6 duocu6iI<y 507,827,670 1,108,819,680 1,616,647,,350
GIA TRJ CON L~I
se du d§u ky 10,783,345,700 7,718,980,481 6,209,390,194 24,711,716,375s6 duocu6iky 10,783,345,700 7,617,414,947 5,987,626,258 24,388,386,905
- 19 -
CONG TY CO PHA.N T~P f)OA.N THEP TIEN LEN
G4A Khu ph5 4, Phuong Tan Hi~p, Thanh ph5 Bien Bao cao tai chinh
Hoa, Tinh 86ng Nai Cho ky k~ toan tir 01/01120 19 d~n 31/03/2019
12 · PHAI TRA NGVOl BAN
31103/2019 01/01/2019
VND VND
a. Phai tra ngu'(),i ban ngiln han 128,967,521,790 77,245, 700,949
Cong Ty TNHH Marubeni-Itochu Steel Viet Nam 30,714,817,617
Cong ty TNHH Metal one Vietnam 54,904,668,763 10,179,301,286
CONG TY TNHH POSCO SS - VINA 73,364,953,640 36,017,711,620
Cac d5i nrong khac 697,899,387 333,870,426
c. Phai tra ngu'()'i ban Iii cac ben lien quan(chi ti~t tai thuyet minh s632) 6,600,242,440
128,967,521,790 83,845,943,389
13 · CHI PHi PHAI TRA
31103/2019 01/0112019
VND VND
a. Ngiln han 450,250,890
Phai traHii yay 450,250,890
-450,250,890 13}'
14 · PHA.I TRA. KHAc Ii
31103/2019 01/0112019 N
VND VND ~ia. Ngiln han 2,520,401,630 2,752,910,920 =Kinh phi cong dean 252,896,128 252,896,128
r.~
cetire, loi nhuan phai tra 10,656,500 10,656,500
Cac khoan phai tra, phai n9P khac 2,256,849,002 2,489,358,292
b. Diii han 997,188,000 997,188,000
Nhan ky guy, ky cuoc dai han 997,188,000 997,188,000
3,517,589,630 3,750,098,920
- 20-
CONG TY copHAN T ~ DoAN THEP TIEN LEN
15 . THUE VA cAe KHoAN PHAI NQP NHA NUOC
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng NaiBao cao titi chinh
Cho ky k~ toantir 01101/2019 d~n 31103/2019
Thu~ Gia tri gia tang
ThuS Thunhap doanh nghiep
ThuS Thu nhap ca nhan
ThuS Nha d~t, TiSn thue d~t
Cac loai thuS khac
S6 phai thu d~u ky S6phai n9P d~u kyS6 phai n9P trong S6 dii thuc n9P
ky trong kyVND VND
12,956,955,208 12,956,955,208
2,677,398,980 507,400,000
120,106,195 393,848,135
2,663,522 2,663,522
9,000,000 9,000,000
15,766,123,905 13,869,866,865
S6 phai thu cuoi ky s6 phai n9Pcuoi ky
VND VND VND VNO
418,999,244
393,848,135
1,750,999,736
120,106,195
1,871,105,931418,999,244 393,848,135
Quyet toan thue cua Cong tyse chju su ki~m tra cua co quan thue, Do viec ap dung lu~t va cac qui dinh vS thuS d6ivoi nhieu loai giao dich khac nhau co th~duoc giai thich theo nhieu eachkhac nhau, s6thue duoc trinh bay tren Bao cao taichinh co thSbi thay d6i theoquyet dinh cua co quan thuS.
16. YAY VA N<}THUE TAl CHiNH
a. Yay ng~n hl].n
Ng.hang TMCP Ngo\li Thlfong - PGO Amata- CN KCN
Ng.hang TMCP SGTT CN D6ng Nai (Sacombank)
Ng.hang TMCP Cong Thuong - CN KCN Bien Hoa
Ng.hang TMCP VN Thinh Vugng CN HCM (VPBank)
Ng.hilng TMCP Phat TriSn TPHCM - CN SGD D6ng Na
Yay t6 chL:rcvacci nhlin khac
0110112019
Gia trjS6 co
kha nang tra ng
VNDVND
188,038,489,220 188,038,489,220
19,897,629,000 19,897,629,000
78,083,234,305 78,083,234,305
69,809,251,353 69,809,251,353
1,696,746,973 1,696,746,973
357,525,350,851 357,525,350,851
- 21 -
~ct,\.z t2 ~'--< //Jl
Trong nam 31103/2019
Giam Gia trjS6 coTiing
kha nang tra ng
VND VND VND VND
70,372,902,026 131,762,363,985 126,649,027,261 126,649,027,261
147,941,000,000 74,829,629,000 93,009,000,000 93,009,000,000
100,759,376,024 87,733,234,305 91,109,376,024 91,109,376,024
64,167,841,559 67,275,034,296 66,702,058,616 66,702,058,616
8,028,000,000 8,028,000,000
5,800,547,000 7,228,071,297 269,222,676 269,222,676
397,069,666,609 376,856,332,883 377,738,684,577 377,738,684,577
CONG TY CO PHAN T~P DoAN TuEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, TinhD6ng Nai
Bao cao tai chinh
Cho kY kS toanill0110112019 dSn31103/2019
b) Chi ti~t van oftu tu cua chuso' htru
Cuoi ki T~I~ D~u kY T~I~VND (%) VND (%)
V6n gop ella Ong Nguyen Manh Ha 199,957,820,000 19.58% 199,957,824,000 19.58%V6n gop ellaSa Pham Thi H6ng 116,037,060,000 11.36% 116,037,075,000 11.36%V6n gop cua Ong Nguyen Van Quang 96,549,390,000 9.46% 96,549,398,000 9.46%V6n gop cua d6i tuong khac 599,568,579,210 58.72% 599,568,552,210 58.72%C6 phieu quy 8,993,360,790 0.88% 8,993,360,790 0.88%
1,021,106,210,000 100.00% 1,021,106,210,000 100.00%
17 . VON cnu so uUU
a) Bang oai chi~u bi~n oQng cua van chu sO'hjru
V6n d~u tu ella ChLi
SO' hiiuThang du v6n e6
C6 phieu quyQuy d~u tu phat
ph~n trienVND VND VND
21,743,395,153 (8,993,360,790) 12,614,680,651
VND
TU' 0110112018 DEN31103/2018
sa duodftuky trurrc
Tang v6n trong nam
Uii/I6 trong nam
Chi tra e6 tire bing tien
sa duocuai ky truxrc
929,623,130,000
929,623,130,000 21,743,395,153 (8,993,360,790) 12,614,680,651
TU 0110112019 DEN31103/2019
sa duooftuky nay
Tang v6n trong nam
Uii/I6 trong nam
Giarn khac
sa du cuai ky nay
1,021,106,210,000 21,743,395,153 (8,993,360,790) 12,614,680,651
1,021,106,210,000 21,743,395,153 (8,993,360,790) 12,614,680,651
- 22-~''V~' /r.'g.
Loi nhuan chua phanCQng
ph6i
VND VND
136,374,412,921 1,091,362,257,935
23,577,650,353 23,577,650,353
(45,751,156,500) (45,751,156,500)
114,200,906,774 1,069,188,751,788
154,484,711,238 1,200,955,636,252
7,905,085,835 7,905,085,835
162,389,797,073 1,208,860,722,087
------------------------------------------------------------------------ --
CONG TV CO PHAN T~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thailh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chinh
Cho kY k€ toan til'01/01/2019 d€n 31/03/2019
c) Cac giaodjch v~ v6n v6'i cac chu sO'hfru va phan ph6i c6 nrc, chia IQ'inhuanTil' 0110112019 d€n Til' 01101/2018 d€n
31103/2019 31/03/2018
VND VND
V6n d§u illcua chu sa hfru 1,021,106,210,000 1,021,106,210,000- V6n gop ddu nam 1,021,106,210,000 929,623,130,000
- V6n gop tang trong ndm 91,483,080,000
- V6n gop giam trong nam
- V6n gop cuoi nam 1,021,106,210,000 1,021,106,210,000
C6 nrc, loi nhuan da chia 137,234,236,500- C6 tire, loi nhudn chia tren loi nhudn ndm truce bang tien 45,751,156,500
- cd usc, loi nhudn tam chia trenloi nhudn ndmtruce bang c6phiiu 91,483,080,000
d) C6 phieu
31103/2019 0110112019
So hrong c6 phieu dangIcy phat hanh 102,110,621 102,110,621
S6 hrong c6phieu da ban ra cong chung 102,110,621 102,110,621-csphieu phd thong 102,110,621 102,110,621
S6 hrong c6phieu duoc mua lai 1,460,000 1,460,000- cd phieu phd thong 1,460,000 1,460,000
S6 luong c6phieu dang hru hanh 100,650,621 100,650,621- cdphidu phd thOng 100,650,621 100,650,621
M~nh gici c6 phi€u daluu hailh (VND) 10,000 10,000
~
e) Cac quy ding ty31/03/2019 01/0112019
VND VND
Quy d§utu phiit trit~n 12,614,680,651 12,614,680,651
12,614,680,651 12,614,680,651
18 . cAc KHoAN Ml)C NGOAI BANG CAN DOl ICE TOAN
31103/2019 01/0112019
USD USD
c. Ngo~it~cac lo~i
D6ng Dollar My (USD) 165,954.39 260,542.56
19 . TONG DOANH THU BAN HANG vA CUNG cAp DlCH VI)
Tit 01/01/2019 d€n
3110312019Tit 01/01/2018 d€n
31103/2018
VNO VND
a. Doanh thu
Doailh thu ban hang hoa
Ooanh thu cung dp djchY\I
585,132,023,076
1,914,345,402
662,401,361,815
661,547,819
587,046,368,478 663,062,909,634
- 23-
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Bao cao tili chinh
Hoa, Tinh Ubng Nai Cho kY k~ toan ill 01/0112019 d~n 31/03/2019
b. Doanh thu doi vO'i cac ben lien quan(chi ti~t tl;li thuyet minh s632) 247,377,483,910 274,128,039,229
20 · cAc KHOAN GIAM TRU DOANH THU
Tir 01/0112019 d~n Tir 01101/20 18 d~n31103/2019 31/03/2018
VND VNDHang ban bi tra lai 447,292,854 540,013,060
447,292,854 540,013,060
21 · GIA VON HANG BAN~ro 0110112019 d~n ro 0110112018 d~n '"~.
31103/2019 31/03/2018i, *VND VND~ --Gia v6n ella hang hoa da ban 567,205,335,812 609,613,336,973 . -
Hoan nhap/Du phong giam gia hang tbn kho (7,956,444,040)
559,248,891,772 609,613,336,973
22 · DOANH THU HO~ T DQNG TAl CHINH
Tir 01/01/2019 d~n Tir 0110112018 d~n3110312019 31103/2018
VND VNDLai ti~n giri, lai eho vay v6n 242,939,984 238,831,639
Chiet khau thanh toan, lai ban hang tra cham 40,400,000
Lai tir thanh ly cac khoan dftu tu ngin han, dai han 903,465,086
C6 nrc, IQ'inhuan duoc ehia 22,500,000 45,000,000
Lai chenh lechtY gia phat sinh trongkY 382,931,690 399,885,613
688,771,674 1,587,182,338
23 · CHI PHT.T AI CHTNHTir 01101/2019 d~n Tir 01/01/2018 d~n
31/03/2019 31/03/2018
VND VNDLai ti~n vay 5,551,133,117 7,537,580,259
L6 do thanh ly cac khoan dftu nr ngan han, dai han 22,933,000
L6 chenh lechtY gia pMt sinh trongkY 50,455,828 8,699,672
Hoan nh~p/DI! phong giam gia cae khoiin d§u tu (264,630,472) 446,338,386
Chi phi tai ehinh khae 1,591,328 8,809,277
5,361,482,801 8,001,427,594
24 · THU NH~P KHAcTir 01/01/2019 den Tir 01/0112018 den
31103/2019 31/03/2018
VND VND
Thu nh~p khae 2,828,955 . 5,213,409
2,828,955 5,213,409
- 24-
CONG TY CO PH AN T~P BOAN THEP TIEN LEN
G4A Khu ph6 4, Phtrong Tan Hiep, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tal chinh
Cho kY k@roan tir 01/01/2019 d@n31/03/2019
25 . CHI PHi KHAcTiT 0110112019 den
3110312019TiT 01/01/2018 den
31/03/2018
Chi phi khac
VND
78,230
VND4,458,020
78,230 4,458,020
26 . CHI PHi BAN HANG vA CHI PHi QuAN LV DOANH NGHI.E;P
TiT 0110112019 d@n TiT 01101/2018 d@n
31/03/2019 3110312018
VND VND ~
a. Chi phi ban hang 6,030,725,971 6,993,903,096i
Chi phi nhan cong 1,584,524,788 2,134,971,358 1Chi phi khAu hao tai san e6 dinh 402,319,632 426,195,828 \Chi phi dich V\I mua ngoai 1,393,151,015 1,361,844,923 ~
<,
Chi phi khac bang tiSn,
2,650,730,536 3,070,890,987
b. Chi phi quan Iy doanh nghi~p 6,067,012,664 8,957,437,11 0
Chi phi nguyen lieu, v~t lieu, d6 dung 2,806,820 26,469,322
Chi phi nhan cong 1,541,301,005 1,407,045,687
Chi phi khau hao tai san e6 dinh 2,476,007,667 1,210,377,918
Thu@,phi, I~phi 9,000,000 9,000,000
Chi phi djch V\I mua ngoai 1,963,361,972 2,192,725,471
Chi phi khac bang tiSn 74,535,200 4,111,818,712
12,097,738,635 15,951,340,206
27 . CHI PHi SAN xu AT KINH DOANH THEO YEU TO
Hoat di)ng ella cong ty chu y€u la hoat di)ng thuong mai, vi vay C6ng ty kh6ng thuyet minh chi phi san xuAt kinhdoanh thea y@ut6, do da thuyet minh cac y€u t6 cua chi phi ban hang va chi phi quanIy doanh nghiepW Thuy€t minh
s626
28 . THUE THU N~P DOANH NGHI~P
Thu~ thu nh~p doanh nghi~p hi~n hanh
TiT 0110112019 d€n TiT 01101/2018 d€n
31/03/2019 3110312018
VND VND
10,582,484,815 30,544,729,528
2,827,010,087 4,335,666,347
2,827,010,087 4,335,666,347
(22,500,000) (45,000,000)
(22,500,000) (45,000,000)
13,386,994,902 34,835,395,875
20% 20%
T6ng loi nhuan k€ toan tnroc thue
Cac khoan dieu chinh tang
- Chi phi khOng h9'P l¢
Cae khoan diSu ehinh giam
- C6Iuc, 19'inhurjn tiu9'c chia
T6ng thu nh~p tinh thu@
Thu€ suAtThu@thu nh~p doanh nghi~p hi~n hanh
- 25-
CONG TV CO PHAN T!P eoAN THEP HEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh Dlmg Nai
Bao cao tal chinh
Cho kY k~ toan tir01101120 19 d~n31/03/2019
Chi phi thue Thu nhap doanh nghiep tinh tren thu nhap chiu thue
nam hien hanh 2,677,398,980 6,967,079,175
Chi phi thu~ thu nh~p doanhnghiep hi~n hanh 2,677,398,980 6,967,079,175
29 . CONG CV TAl CHiNH
Cac loalcong Cl} tal chlnh ciia Cong ty
G ia tri s6 k~toan
31103/2019 0110112019
Gili g6c Dv Ehong Gia g6c Dv Ehong
VND VND VND VND
Ti'ti san tal chlnh ~/'
Ti~n va cac khoan 57,072,453,090 36,163,140,700 (
nrong duong ti~n C
Phai thu khach hang, 376,919,313,762 (2,044,672,444) 397,466,913,114 (2,044,672,444 ) ~Iphai thu khac TDAu tu ngan han 10,264,859,782 (3,599,705,269) 10,539,145,594 (3,864,335,741) ~
Iv<,'~
444,256,626,634 (5,644,377,713) 444,169,199,408 (5,909,008,185)
Gia tri s6 k~ toan
31/03/2019 0110112019
VND VND
Nil phai tra ti'ti chlnh
Vay va no
Phai tra ngiroi ban, phai tra khac
Chi phi phai tra
377,738,684,577
132,485,111,420
357,525,350,851
86,598,854,309
450,250,890
510,223,795,997 444,574,456,050
Thong nr 210/2009/TT -BTC va cac quy dinh hien hanh yeu cAu trinh bay Bao cao tai chinh va thuy~t minh thong tin
d6i vui cong C\ltai chinh nhung khong dua ra cac hu6'ng d~nwang duang cho vi~c danh gia va ghi nh~n gia trj hqp lyctia cac tai san tai chinh va nQ' phai tra tai chinh, ngo~i tm cac khoan trich l~p dv phong nQ'phai thukh6 doi va dvphong giam gia cac khoan dAutu chUng khoan dll duQ'c neu chi ti~t t~i cac Thuy~t minh lien quan. Vi v~y, Cong ty
chua danh gia gia tri hqp ly ctia tai san tai chinh va nQ'phai tra tai chinh t~i ngay k~t thuc nien dQk~ toano
Quan Iy riii ro ti'ti chinh
Rtii ro tai chinh ctia Cong ty bao g6m rtii ro thi truOng, nii ro tin d\lng va rtii ro thanh khoan. Congty dll xay d\I11gh~th6ng ki~m soat nhim dam baoSI! can b~nga muc hQ'p ly gifra chi phi rtii ro phat sinh va chi phi quan ly rui roo Ban
Giam d6c Cong ty co trach nhi~m theo d5i quy trlnh quan Iy rui ro d~ dam bao sv din bing hqp Iy gifra rui ro va ki~m
soat rui roo
Rui TO thi tmiJng
Ho~t dQng kinh doanh ctia Cong ty se chu y~u chiu rtii ro khi co Sl!thay d6i v~ gia,tY gia h6i doai va 11lisuA!.
Rtii ro v~ gia:
- 26-
CONG TY CO PH AN T~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanhpho BienHoa, Tinh Dong Nai
Bao cao Uti chinh
Cho kY k€ toan ill 01/01/2019 d€n 31/03/2019
Cong ty chju rui ro vS gia cua cac cong cu v6n phat sinh tir cac khoan dAu tu c6 phieu ngan han va dai han do tinhkhong chic chin vS gia nrong lai cua c6 phieu dAu tu. Cac khoan dAu tu c6 phieu dai han duoc nam gifr voi muc dichchien luoc lau dai, tai thai di~m k€t thuc nam tai chinh C6ngty chua co k€ hoach ban cac khoan dAutu nay.
Tu 1 namtrc xuong
Tren I namd€n 5nam Tren 5nam
VNDCong
VND VND VNDTlili 31/03/2019
DAu nr ngan han 6,665,154,513 6,665,154,513
6,665,154,513 6,665,154,513
Tlili 0110112019
DAu tu ngan han 6,674,809,853 6,674,809,853
6,674,809,853 6,674,809,853
Rui ro vStY gia h6i doai:
Cong ty chju ruiro vS tY gia do gia tri hqp Iy cila cac lu6ng tiSn trong tuang lai cua mQt cong C\ltai chinh se bi€n dQngthea nhfrng thay d6i cilatY gia ngo~i t~ khi cac khoiin yay, doanh thu va chi phi cila C6ngty duqc thl!c hi~n b~ng danvi tiSn t~ khac vo; d6ng Vi~t Nam.
Rili ro vS Jilisuftt:
Cong ty chiu rui ro vS lai su~t do gia tri hqpIy cila cac lu6ng tiSn trong tuang lai cila mQt cong C\l tai chinh se bi€ndQng thea nhfrng thay d6i cila lai suM thi truOng khi Congty c6 phlit sinh cac khoim tiSn gui c6 ho~c khong c6kY h~n,
cac khoiin yay vanq chiu lai su~t thii n6i. Congty quim Iy rili ro lai su~t b~ng cach phfm tich tinh hinh c~nh tranh trenthi truOng d~ c6duqc cac lai su~t c61qi cho rn\lCdich cila Congty.
Riii TOtill dl!llg
Rili ro tin d\lng la rui ro rna rnQt ben tham gia trong mQt cong C\l tai chinh ho~c hqp d6ng khong c6 khii nang thl!c hi~nduqc nghia V\l cila minh d~n d€n t6n th~t vS tai chinh cho Cong ty. Cong ty c6 cac rui ro tin d\lngill ho~t dQng dQng
siin xu~t kinh doanh (chu y€u d6i vai cac khoim phiii thu khach hang) va ho~t dQng tai chinh (bao g6m ti€ngui ngan
hang, cho yay va cac cong c\ltai chinh khac).
Tir 1 nam
tra xu6ng
Tren Inam
d€n 5 nam Tren 5 nam CQng
VND VND VND VND
Tlili 31/03/2019Ti€n va cac khoiintuang duo"ng ti€n
Phiii thu khach hang,
phiii thu khac
57,072,453,090 57,072,453,090
374,874,641,318 374,874,641,318
431,947,094,408 431,947,094,408
Tlili 01/0112019Ti€n va cac khoiin
tuang duang ti€n
Phii tllUkhach hang,
phiii thu khac
36,163,140,700 36,163,140,700
395,422,240,670 395,422,240,670
431,585,381,370 431,585,381,370
- 27-
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chinh
Cho ky k€ toantir 0110112019 d€n31/03/2019
RiU ro thank khoan
Rui ro thanh khoan la nii ro Congty g~p kho khan khi thirc hien cac nghla vu tai chinh do thieu van. Rui ro thanhkhoan cua Congty chu yeu phat sinhtir viec cac tai san tai chinh va no phai tra tai chinh co cac thoi diem dao hankhac nhau.
Thai han thanh toan cua cac khoan no phai tra tai chinh dua tren cac khoan thanh toan du kientheo hopd6ng (tren cosa dong tien cuacac khoan goc) nhu sau:
TiT 1nam
tro xuongTren Inarnd€n 5nam Tren 5nam CQng
VND VND
377,738,684,577
132,485,111,420 -::g:
NI
Pl510,223,795,997
,lA
L
357,525,350,851 -\ _.
86,598,854,309
450,250,890
444,574,456,050
VND VND
Tl;li 31103/2019
Yay va no
Phai tra nguoi ban,phai tra khac
Chi phi phai tra
377,738,684,577
131,487,923,420 997,188,000
509,226,607,997 997,188,000
Tl;li 0110112019Yay va ng
Phai tra nguai ban,
phai tra khac
Chi phi phai tra
357,525,350,851
86,598,854,309
450,250,890
444,574,456,050
C6ng ty cho r~ng muc dQt~p trung rui ro d6i v6i vi~c tra ng la thap. C6ng ty co kha nang thanh toan cac khoan ng denh~n til' dong tientiT ho~t dQng kinh doanh va tien thutir cac tai san tai chinh dao h~n.
30 . NHifNG sl/KI~N PHAT SINH SAU NGAY KET THUC KY KE ToAN NAM
Khong co Sl! ki~n tr9ng y€u nao xay ra sau ngay k€t thuckY k€ toan dOi hoidugc dieu chinh hay cong b6 tren Bao cao
Uti chinh rieng nay.
31 • BAo cAo BQ PH~N
Ho~t d9ng thuO"ngmc_lichi@mtren 90%ty tr9ng toan b9 hOc_ltdQng ctia Cong ty va chti y€u di~n ra tren Uinh th6 Vi~t
Nam, do do C6ng ty kh6ng I~p bao caobo ph~n theo linhVlJC kinh doanh va khuVlJC dja IY·
32 . NGH IJ;:P Vl,J VA soDU· VOl cAc BEN L1EN QUAN
Trong kYoCongtv co giao die" vo-lcdc ben lien guann/lte sau:
M6i quan h~
TiT 01/01/2019 d€n
31/03/2019
TiT 01/01/2018 d€n
31/03/2018
Doanh thu ban hang, cungdip djch v\, 247,377,483,910 274,128,039,229
Cong ty TNHH Thep Tay Nguyen Cong ty con 89,498,498,547 85,438,761,370
- 28-
CONG TY CO PRAN T~P DOAN THEP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao taichinh
Cho kY kS toan tic 01101/2019 dSn31/03/2019
Cong ty TNHH San xuat vaThu011gmai DaiPhuc
Cong tyTNHH Mot thanh vien Thep PhucTiSn
Cong ty C6 ph§n Thep B~c Nam
Mua v~t tir, hang h6a, djchVI}
Cong ty TNHH Thep Tay Nguyen
Cong ty TNHH San xUc1tva Thu011gmai DaiPhuc
Cong tyTNHH Mot thanh vien Thep PhucTiSn
Cong ty TNHH San xuat va Thu011g mai PhLICTiSn Hung Yen
Cong ty C6 phan Thep B~c Nam
Cong ty con
Cong ty con
Cong ty lien kSt
Cong ty con
Cong ty con
Cong ty con
Cong tycon giantiep
Cong ty lien kSt
sa d'f voi cdc ben lien (Juan !{li IlgilE kit flutc kVki toan:
Phai thu ti~n hang
Congty TNHH Thep TayNguyen
Cong tyTNl-fH San xUc1tva Thu011gmai DaiPhuc
Cong ty TNHH M<)t thanh vien Thep Phuc
TiSn
Cong ty C6 ph§nThep B~c Nam
Tra trm)'c chongu'cri ban
Cong ty C6 phfrn Thep B~c Nam
Phai thu kh}\c
Cong ty TNHH San xUc1tva ThU011gm?i D?iPhuc
Cong ty TNHH M<)tthanh vien Thep PhllCTiSn
Cong ty C6 phAn Thep B5cNam
Phai tra nh?! cung c§p
Cong ty TNHH San xUc1tva Thu011g m?i PhucTi€n Hung Yen
Phai tra khllc
M6i quan h~
Cong ty con
Cong ty con
Cong ty con
Cong ty lien k€t
Cong ty lien k€t
Cong ty con
Cong ty con
Cong ty lien k€t
Cong ty con giantiep
- 29-
74,291,744,076
2,228,757,434
81,358,483,853
198,011,503,519
102,217,867,089
66,290,330,271
29,503,306,159
31103/2019
241,712,585,872
51,632,723,282
80,756,236,652
2,451,633,177
106,871,992,761
39,176,939,036
242,673,120
38,934,265,916
88,246,471
102,507,389,593
86,181,888,266
159,167,097,033
37,411,395,415
96,872,957,620
12,370,419,918
374,580,288
1J12,137,743,792 q
fANJ,B
01/0112019 ~~:-::
188,334,883,534
66,099,326,280
69,652,671,467
52,582,885,787
1,689,994,357
1,689,994,357
44,851,223,723
43,934,265,916
916,957,807
6,600,242,440
6,600,242,440
88,246,471
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A Khu ph5 4, Phuong Tan Hi~p, Thanh ph5 BienHoa, Tinh D6ng Nai
Bao cao tal chinh
Cho kY k~ toan tir 0110 1/2019 d~n 31/03/2019
Cong ty TNHH M9t thanh vien Thep PMcTi~n Cong ty con
Phai tra phi huy dQng v6n
Ba Pham Thj H6ng
Ong Nguysn Van Quang
T6ng Giam D5c
P.T6ng Giam D5c
Ti@nvay pha! tra
Ong Nguyen Manh Ha
Ba Pham Thj H6ng
Chu tjch HDQT
T6ng Giam D5c
Giao die" vbi cdc ben lien quan k"de nlllr sau:
Thu nhap cua T6ng Giam D5c
Thu nhap cua cac thanh vien khac trong Ban dieu hanh va H9i d6ngQuan tr]
33 . soLl~U SO SANH
88,246,471 88,246,471
1,875,792,187 2,044,756,699
168,964,512
1,875,792,187 1,875,792,187
109,222,676 536,746,973
95,197,676 95,197,676
14,025,000 441,549,297
ro 01/0112019 d~n
31/03/2019Tir 01/01/2018 d~n
3110312018
141,000,000 135,000,000
537,942,322 470,996,776
S5 lieu so sanh tren Bang Can d5i k~ toanva cac thuyet minh nrong (rug la s5 lieu cua Bao cao tai chinh cho nam tai
chinh k~t thuc ngay 31 thang 12 nam 2018 da duoc Cong ty TNHH Hang Ki~m toan AASC ki~m toan. S5 li~u tren
Bao cao K~t qua ho~t d9ng kinh doanh, Bao cao 1uu chuy~n tien t~ va cac thuy~t minh tuang (rug la s5 li~u cua Baocao tai chinh chokY k~ toan tir ngay01101/20 18 d~n ngay31/03/2018 da duQ'c Cong ty cong b5 thong tin.
boTh; Kim Loan
K~ toan truOng
D6 Thj Kim Dung
Nguai I~p
D{mgNai, ngay 23 thfmg 04 nam 2019
- 30-
CONG TY CO PHAN T~P BoAN THEP TIEN LEN
G4A- KP4 - P.Tan Hiep - Bien Hoa - BAng Nai Bao cao tai chinh
Cho ky k~ toan tir 0110112019 d~n31/03/2019
Kinh g&i : UY BAN CHUNG KHOA.N NHA NlfOc-s6GIAO DJCH CHuNG KHOA.N TP HO CHi MINH
v~viec : Giai trinh chenh lechs6 lieu tren bao cao k~t qua hoat di)ngkinh doanh quy 1 narn 2019 va cungky namtnrcc :
011 VI In onfZCHITIEU Mil Thuyet Qtiy 1-2019 Quy 1-2018 Chenh I~ch Nguyen nhan
J. minhso
1 2 3 4 5 6- (4-5) 71. Doanh thu ban hang va cung cap djch vI} 01 19 587,046,368,478 663,062,909,634 (76,016,541,156)Do vao thai diem dau nam,tinh hinh kinh te thegioi co
nhieu bien di)ngnen gia thep viln khong tang, nhu dumua nguyenlieu dfrunr cua cac cong trinh giam ddn d~nsue mua giam cua thi tnrong, vi v~y doanh thu ban hanggiam so voi cungkY narn truce.
2. Cac khoan giam tnr doanh thu 02 20 447,292,854 540,013,060 (92,720,206)
3. Doanh thu thu§n ban hang va cung cApdjch VI}10 586,599,075,624 662,522,896,574 (75,923,820,950)
4. Gia vBn hang ban 11 21 559,248,891,772 609,613,336,973 (50,364,445,201)Doanh thukY nay giarn dftnd@ngia v6n hang ball giamso vai cilngkY nam truac.
5. LQ'inhu~n g{Jpv~ ban hilng va cung cApdich 20 27,350,183,852 52,909,559,601 (25,559,375,749)Do mi)t s6 nguyen nhan tren diln d~n lqi nhu~n gi)p banVI} hang giam tuong (mg,
6. Doanh thu hO<;ltdi)ngtai chinh 21 22 688,771,674 1,587,182,338 (898,410,664)
7. Chi phi tai chinh 22 23 5,361,482,801 8,001,427,594 (2,639,944,793)
Trang do: Chi phi H'iivay 23 5,551,133,117 7,537,580,259 (1,986,447,142)
8. Chi phi ban hang 25 26 6,030,725,971 6,993,903,096 (963,177,125)
9. Chi phi quan ly doanh nghi~p 26 26 6,067,012,664 8,957,437,110 (2,890,424,446)
f) i tl. h a~
- 31 -
CHI TIEU Ma Thuyet Quy 1-2019 Quy 1-2018 Chenh I~ch Nguyen nhans6 minh
I 2 3 4 5 6~ (4-5) 710. LVi nhu~n thuftn til' hoat d(ing kinh doanh 30 10,579,734,090 30,543,974,139 (19,964,240,049)Do mot s6 nguyen nhan neu tren nen dfrn d~n loi nhuan
hoat d9ng kinh doanhky nay giarn so voi cung ky namtnroc.
11. Thu nhap khac 31 24 2,828,955 5,213,409 (2,384,454)
12. Chi phi khac 32 25 78,230 4,458,020 (4,379,790)
13. LVi nhu~n khac 40 2,750,725 755,389 1,995,336
14. Tang IQ'inhu~n k~ toan trurrcthu~ 50 10,582,484,815 30,544,729,528 (19,962,244,713)Do m9t s6 ~guyen nhan c~ti y~u tren nen dfrn d~n tbngloi nhuan ketoan tnroc thue giam tuong (rug
15, Chi phi thu~ thunhapdoanh nghiep hien hanh 51 28 2,677,398,980 6,967,079,175 (4,289,680,195)
16, Chi phi thuethu nhapdoanh nghiep hoan lai 52 - - -
17. LQ'i nhu~n sau thu~ thu nh~p doanh nghi~p 60 7,905,085,835 23,577,650,353 (15,672,564,518)Loi nhuan sau thue TNDNky nay giam hon ~o voicungky nam tnroc la donhtrng nguyen nhan chu yeu neu tren.
~
~~K~ toan tnrong
Da Thj Kim Dung
Nguoi I~p Chu tich H9i d6ng quan tri
- 32-.>::.:. ¥. ---;,,....'\.-'l.~.,..
