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c6xc rY co pnAx sADrco cAx rnoDia chi :3668 CMT8, P. Biri Httu NghTa, Q. Binh Thriy, TP. Can fnoDiQn tho4i :0292.3884354, Fax :0292.3821141

BAo CAO TAI CHiNHQuy4-NIm2020

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Page 5

c0xc rv c6 pnAx sADICo cAx rnoDia chi :3668,CMT8, P. Bni Htru Nghia, Q. Binh Thriy, TP' CAn Tho

Dipn thoai :0292.3884354, Fax :0292.3821141

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nAN THUYET MINH BAO CAO TAI CHiNH

Qui, IV ndm 2020

o4c ornu HOAT DQNG

Hinh thfc sO hiru v5n :

c6ng ry co ptrin SADICO Cdn Tho (sau it6y gQi t6t ld "cong ty") le c6ng ty c6 phin.

Linh vgc kinh doanh :

Linh vgc kinh doanh cia c6ng ty ld sin xu6t c6ng nghiQp.

Ngirnh ngtrd kintr doanh :

Hopt dQng kinh doanh chinh cta C6ng ty ld: Sin xu6t bao bi, v6Li dQt tir Plastic; Sin xu6t bao bi tri giSy; Kinh

doanh v6t lieu x6y dWg; Uy th6c *u6t niAp khdu; DAu tu kinh doanh U6t O6ng sin; In 6n;Kinh doanh, xu6t nh6p

khAu mdy m6c, thi6t bivi php tirng nginh in, sau in vi m6y m6c thi6t biphu tirng m6y m6c kh5c; Kinh doanh,

xuft nh6p khAu bao bi, nhpa, gi6y, php gia vd h6a ch6t ngdnh nhga c6c lo4i.

Chu k) sin xu6t, kinh doanh thdng thudng :

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CAu trric cdng ty

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bii5u quy6t vd ty 19 phAn so htru tuong duong vdi tj' lQ v6n g6p.

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NhAn vi6n

T4i ngiy k6t thirc k! k6 to5n c6ng ty co2l3 nhAn vi6n dang lim viQc (s6 dAu n6m 1d235 nh6n vi6n).

NAM TAI CHINH, DON VI TIEN TP StT DVNG TRONG KE TOAN

Nlm tii chinhget Aiu tri ngdy 01/01 ket thric viro ngiy 3ll12 hdng nim.

Don vi tidn tQ sir dgng trong kti to6n

Dcrn vi ti6n tQ sti dpng trong k6 to6n li E6ng ViQt Nam (VND).

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d0 kt5 to6n cta B0 Tii Chinh trong viQc lfp vd trinh bdy Brio c6o tdi chinh.

Page 6

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Tuy6n bd vd viQc tuffn thfr Chuin mgc k6 tofn vi Ch6 dO t<6 toinBan Tdng Gi6m di5c d6m b6o <td tudn thir y6u cAu cria c6c ChuAn mgc k6 to5n vi Ch6 dO k6 to6n doanh nghiQpViQt Nam dugc ban hdnh theo Th6ng tu s6 2OO\\OI4/TT-BTC ngity 22 th6ng 12 ndm20l4 cria BQ Tii chinh cffngnhu c6c Th6ng tu hu6ng din thgc hiQn ChuAn muc kti to6n vd Ch6 dO kti to6n cira B0 Tii Chinh trong viQc lap vdtrinh bdy 86o c6o tdi chinh.

cAc cniNH sAcH xt roAN Ar npNcC<r s& l$p 86o c6o tiri chinh

B5o c6o tii chinh tluqc hp tr6n ccv s0 kii toSn d6n tich (tru c6c th6ng tin li6n quan di5n c6c lu6ng tiAn).

C6c giao dich blng ngo4i tQ

C6c giao dich ph6t sinh bing ngo4i tQ dugc chuy6n d6i theo ty gi|tqingdy ph6t sinh giao dich. SO du c6c kho6nmpc ti€n tp c6 g6c ngo4i tQ t4i ngiy ti5t thric k! k6 to6n <lu-o. c qui diii theo ty giiltaingiy ndy.

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T! gi6 sri dpng d€ qui d6i c6c giao dich ph6t sinh bing ngoai te ld ti gi5 giao dich thgc ttl t4i ttrOi ditim ph6t sinhgiao dich. Ty gi6 giao dich thuc t6 aOi vOl c6c giao dlch bing ngoai tQ du-o. c x6c <linh nhu sau :

+ DOi vdi.hqp cl6ng mua b6n ngoaite (hqp cl6ng mua b6n ngo4i t9 giao ngay, hqp rl6ng kj, han, hqp dting tuonglai, hqp d6ng quyAn chgn, hgp dting ho6n OOi;: ta ty gi6k! k6t trong hqp d6ng mua, b6n ngo4i tQ gita c6ng ty vdingin hdng.

+.EOi vdi c6c kho6n g6p vtin ho4c nhdn vdn g6p : ld fj gi6 rnua ngopi tp cria ngdn hdng noi c6ng ty md tdi kho6n<16 nhan v5n ctia nhd dAu tu t4i ngdy g6p vtin.+ DOi vdi ng phii thu : ty gi6 mua cria ngAn hdng thuong mai noi c6ng ty chi tlinh khdch hdng thanh to6n tai thdidi6m giao dfch ph6t sinh.+ Ddi vdi nq phii trd ty gi6 b6n cria ngdn hing thuong m4i noi c6ng ty du kitin giao dich tai thoi di€m giao dichphdt sinh.

+ DOi vdi c6c giao dlch mua sim tii sin ho{c c6c chi phi clugc thanh to6n ngay bing ngo4i tQ fth6ng qua c6c tdikhoin phni tri) : ty gi6 mua cta ngdn hdng thuong mai noi c6ng ty thuc hign thanh to5n.

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Ty gi|sri dpng Ae Aann gi|lqi s6 du c6c khoin muc tidn tQ c6 g6c ngo4i t6 t4i ngdy tet tnric kj,k6 to6n duqcx6c <linh theo nguyOn tic sau :

+ D6i vdi c6c khoin ngo4i tQ gdi ng6n hdng : ld f! gi5 mua ngo4i tQ cria ngAn hdng noi c6ng ty m& tdi kho6n ngo4itc.

+ DOi v6i cdc khoin mpc tidn tQ c6 goc ngopi tQ dugc ph6n loai ld tdi sin kh6c : le tjr gi6 mua ngo4i tQ cria ng6nhing C6ng Thucrng Vi6t Nam noi c6ng ty thucrng xuy6n c6 giao dfch.+ D6i v6i c5c khoAn mgc tidn t9 c6 gtic ngoai tQ cluoc ph6n lo4i ld ng phii tr6: ld ty gilbinngoai tQ cria ng6nhdng C6ng Thuong Vi6t Nam noi c6ng ty thuong xuy6n c6 giao dfch.

3. Tidn vir cic khoin tucrng ttucrng tidn.

Ti6n bao g6m ti6n mdt, tiAn grii ngdn hdng kh6ng kj,h4n, ti6n <lang chuyen. C6c khoin tucrng duong ti6n ld c6ckhoin dAu tu ngfln hpn c6 thcvi han thu trOi mOng qu6 3 th6ng tC ttr ngay dAu tu., c6 khi nanl chuyln aOi a6 aangthdnh mQt luqng ti6n x6c tlfnh vi kh6ng c6 nii ro trong vi6c chuytin AOitnann ti6n tai thoi diZm b6o c6o.

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4. C6c khoin tIAu tu tdri chinh

a) Cic khoin tliu tu nim giir tl6n ngiry tl6o h4n

Khoin <lAu tu clugc ph6n losi ld nim git diin ngdy d6o hpn khi c6ng ty c6 !, dinh vd kh6 ndng git tt6n ngiy d6o

h4n. C6c khoin dAuiu n6m gitr d6n ngdy d6o han bao gdm : c6c khoin ti6n giri ngdn hdng c6 kj'han (bao g6m cic6c lo4i tin phi6u, k! phii5u), tr6i phiiSu, cd phitiu uu <t6i b6n ph5t hdnh b6t buQc phii mua lpi tai mOt thoi <li6m

ntr6t dintr trong tucrng lai vi c6c kho6n cho vay nim git dtin ngdy d6o h4n v6i mqc clich thu l6i hing ki'vi c6c

kho6n <lAu tu nim gifi dtin ngdy d6o h4n kh6c.

C6c khoin dAu tu nim gifr cl6n ngdy cl6o hgn duo. c ghi nhfln ban dAu theo gi6 g6c bao g6m gi6 mua vd c6c chi phi-ilren quan oen grao dich mua ciic khoin clAu tu. Sau khi ghi nhfn ban dAu, c6c khoin <liu tu ndy <lugc ghi nhin

theo gi6 tri c6 th6 thu h6i. Thu nhfp l6i tir c6c khoin ddu tu n6m gifr diin ngiy d6o h4n sau ngdy mua dugc ghi

nhfn tr€n 86o c5o k6t qui kinh doanh tr6n co s0 dg thu. Ldi <lugc hucrng tru6c khi n6m gifr duqc ghi giim iri vdo

gi6 g6c taithdi di6m mua.

Khi c6 c6c bing chimg chic chin cho th6y mQt phAn ho[c todn b0 khoin dAu tu c6 th6 kh6ng thu hdi dugc vd s6

t6n th6t dugc x6c tllnh mQt cSch <Llng in cfly thi t6n th6t dugc ghi nhpn vio chi phi tdi chinh trong kj,vi gi6m trir.i

trgc ti€p giri tri tldu tu.

b) Cr[c khoin tIAu tu vio cdng ty con

Cdng ty con ld doanh nghiQp chiu sg ki6m sorlt cta c6ng ty. ViQc kii5m so6t dgt dugc khi c6ng ty c6 khi ningki6m soSt c6c chinh sr{ch tdi chinh vd hoat clQng cria doanh nghiQp nh{n dAu tu nhim thu clugc lqi ich kinh tti tirc6c ho4t tlQng cria doanh nghiQp d6.

Ghi nhqn ban ddu

C6c khoin iliu tu vdo c6ng ty con tluqc ghi nhfn ban dAu theo gi6 g6c,bao g6m gi5 mua ho4c khoin g6p v5n

cQng c6c khoin chi phi li6n quan trgc titip <ftin viQc clAu tu. Trudng hqp dAu tir bing tdi sin phi ti6n tQ, gi6 phikhoin dAu tu <lugc ghi nhfn theo giri tri hgp llf cria tdi sin phi tiAn te tai thoi tliiSm phSt sinh.

CO ttc vd lgi nhu4n cria c6c kj,tru6c khi kho6n <liu tu dugc mua hpch to5n giim giltri cta chinh khoin dAu tud6. CO tric vd lgi nhu4n cria c6c kj, sau khi kho6n dAu tu du-o. c mua itugc ghi nh4n doanh thu. C6 tfc nh{n bing c6

phitiu chi dugc theo d6i sd lugng c6 phi6u tdng th6m, kh6ng ghi nh4n gi|tric6 phi6u nh4n <tugc.

Dr phdng tiin thiit cho cdc khoan ddu tr vdo c6ng ty con

Dg phdng t6n th6t cho c6c khoin dAu tu vdo c6ng ty con <lugc trich lflp khi c6ng ty con bi 15 v6i mirc trich lQp

bing ch6nh lQch gifra vtin g6p thUc t6 cta c6c b6n tai c6ng ty con vir v6n cht so htu thgc c6 nh6n vdi tj le g6p,. " ^ ,..a a i

v6n cua c6ng ty so v6i tdng s6 v6n g6p thgc t6 cria c6c b6n tai c6ng ty con. N6u c6ng ty con ld ddi tuqng lap 86oc6o tdi chinh hqp nh6t thi cdn cf <tri x5c <tinh dU phdng t6n th6t ld 86o c6o tii chinh hgp nh6t.

' ';r phdng t6n th6t dAu tu vdo c6ng ty con cAn phii trich lpp t4i ngdy kt5t thric kj, k6 to6n vd tlugc ghilang, gram so or

nh6n vdo chi phi tdi chinh.

c) C6c khofrn tliu tu vio c6ng cg vdn cria tlcrn vi khdc

EAu tu vdo c6ng cp v5n cfia doen vi kh6c bao gdm c6c kho6n tliu tu cdng cp v5n nhmg c6ng ty kh6ng c6 quy6n

kir5m so6t, ddng ki6m so6t ho{c c6 6nh huong d6ng k6 aOi vOi b€n clugc dAu tu.

C6c khoin dAu tu vdo c6ng cp v6n cria <lon vi kh6c dugc ghi nh4n ban rtAu theo gi6 g6c, bao gdm gi6 mua ho[ckhoin g6p vrSn cQng c6c chi phi truc ti6p li6n quan d6n ho4t <lQng dAu tu. C6 tfc vd lgi nhu4n cta c5c kj,tru6c khikhoin <lAu tu dugc mua clugc h4ch toSn gi6m gi|tricria chinh kho6n ddu tu d6. C6 tirc vd lgi nhufln cria c6c kj,sau khi khoin dAu tu dugc mua khdng ghi nhfn gi|tricd phi6u nhfn dugc.<lugc ghi nhfn doanh thu. Cd tr?c <lugcnhpn bing c6 phi6u chi tlugc theo ddi s5 luqng cO phit5u tdng th6m, kh6ng ghi nh4n gi6tric6 phii5u nhfn dugc.

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DUphdng tiin thiit cho cdc khoan ddu ttrvdo c6ng cq vdn cila don v! khdc drqc trfch lQp nhu sau :

+ DOi v6i khoin ddu tu vdo cO phi6u ni€m y6t ho[c gi5 trf hqp ly kho6n dAu tu dugc x6c <linh tin cfy, viQc l6p dU

phdng dpa tr6n gi6 thi trudng cria cr5 phiiiu.

+ D6i v6i khoin cliu tu kh6ng x5c <linh du-o. c gi6 tr! hqp lf tpi thdi <ti6m b6o c6o, viQc lflp dU phong clugc thgc

hiQn c6n cf vio khoin 15 cria b€n cluo. c dAu tu vdi mr?c trich lfp bing ch6nh lQch gita vrin g6p thUc t6 cria c6c b6n

tpi <lon vi kh6c vi v5n chtr sd hfru thgc c6 nh6n v6i f! lQ g6p v5n cria c6ng ty so v6i t6ng sd vtin g6p thgc t6 cria

c6c b6n t4i tlon vi kh6c.

't f, ' ' phdng t6n th6t dAu tu vdo cdng cp v5n cria don vi kh6c cAn trich lf,p tai ngdy ki5t thtc ki' ktiI ang, glam so ou

to6n dugc ghi nhfn vio chi phi tii chinh.

5. Cic khofln phii thu

C6c khoin ng phdi thu du-o. c trinh bdy theo gi6 tri ghi sO trir di c6c khoin dg phdng phii thu kh6 ddi.

ViQc phdn lopi c6c khoin phii thu ln phii thu khSch hdng, ph6i thu nQi bQ vd phAi thu kh6c dugc thgc hiQn theo^ .!

nguyen tac sau :

- Phii thu kh6ch hing phAn 6nh cdc khoin phii thu mang tinh ch6t thuong m4i ph6t sinh tir giao dich c6 tfnh ch6t

mua - b6n gita c6ng ty vi ngudi mua ld clon vittQc lQp vdi cdng ty, bao g6m ci c6c khoin phii thu vC ti6n b6n =

hing xu6t ttrAu riy th6c cho don vi kh6c. {- Phii thu kh6c phin 6nh c6c khoin phii thu kh6ng c6 tinh thuong m4i, khdng li6n quan dtin giao dich mua - b6n. o

H,

Ds phdng phii thu kh6 ddi <luqc lap cho timg khoin ns ph6i thu kh6 ddi c6n cri vio tu6i ng qu5 han cria c6c Iikhoin ng ho{c du ki6n mric ti5n th6t c6 th6 xiy ra, cg th6 nhu sau : -- OOi vOi ng phii thu qu6 h4n thanh to6n: !+ 30% gi6 tri d6i vdi khoin nq phii thu qu6 h4n tir 06 th6ng di5n du6i 0l nlm.

+ sooh gi6 t{ <t5i v6i khoin nq phii thu qu6 trpn tir 01 ndm rt6n dudi 02 ndm.

+ TO\A gi6 tri <I6i v6i khoin nq ph6i thu qu6 hpn tir 02 nim d6n dudi 03 nim.

+ IOO% girl tr! tt6iv6i kho6n ng phiithu qu6 h4n tr6n 03 nim.

- OOI vOi nq phii thu chua qu6 h4n thanh to6n nhung kh6 c6 khi ning thu h6i : cin cir vdo dp ki6n mirc t6n th6tAC tap dp phdng.

i,r ang, gram so ou dg phong ng phii thu kh6 cldi cAn phii trich lflp lai t4i ngdy ktit thric k! k6 to6n dugc ghi nhinvio chi phi quin l;f nghiQp.

6. Hing tdn kho:

Hdng tdn kho dugc ghi nhpn theo gi6 th6p hon gifi giri g5c vd gi6 tri thuAn c6 th6 thUc hiQn dugc.

Gi6 g6c hdng t6n kho tlugc x6c tlinh nhu sau :

- Nguy6n v4t liQu, hdng h6a : bao g6m chi phi mua vd c6c chi phi li6n quan t4rc titip kh6c ph6t sinh di5 c6 dugching tdn kho 0 clia cli6m vd trpng th6i hiQn tai.

- Thdnh phAm : bao gdm chi phi nguy6n vet liQu, nhdn c6ng tr.uc ti6p vd chi phi s6n xu6t chung c6 li6n quan trgctilip tlugc phdn b6 dga tr6n mric ttQ ho4t tlQng binh thuong.

- Chi phi s6n xudt kinh doanh dd dang : chi bao gdm chi phi nguyOn vat lieu chinh.

Gi6 xu6t kho clugc tinh theo phucrng ph6p binh quan gia quydn, <lugc h4ch todn theo phucrng ph6p k6 khai thucrng

xuy6n.

Gi6 tri thuAn c6 thi5 thpc hiQn tlugc ld gi6 b6n udc tinh cira hdng t6n kho trong kj, sin xu6t, kinh doanh binhthudng trir chi phi udc tinh d6 hoin thinh vd chi phi u6c tinh cAn thi6t cho viQc ti6u thg chirng.

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7.

Dg phong gi6m gi6 hdng tdn kho tlusc lfp cho timg m{t hdng tdn kho c6 gi6 g6c l6n hon gi6 tri thuAn c6 th6 thgc

hiQn <lugc. T[ng, giim sO au aU phdng gi6m gi6 hing t6n kho cAn phii trich lflp tai ngdy ki5t thric k] ki5 to6n <tugcA

ghi nh4n vdo gi6 vdn hdng b6n.

Chi phi tri trudc

Chi phi tr6 tru6c bao gdm c6c chi phi thgc t6 de ph6t sinh nhrmg c6 li€n quan d6n ktSt qu6 hoat ttOng sin xu6t kinh

doanh cta nhiAu k! k6 to6n. Chi phi tri tru6c cira c6ng ty chri y6u gO- c6c chi phi sau:

Tiin thuA diit vd chi phi bdo hiiim choy nii bdt bu\c trd trudc:

TiAn thu6 <l5t ld khoin ti6n C6ng ty thu6 tl6t c0a UB <lang sri dpng.:; chi phi bio hi6m ch6y n0 li khoin chi bitbuQc cho ho4t <lQng sin xu6t cta C6ng ty. Cdc chi phi tri tru6c ndy tlugc phdn b6 theo phucrng ph6p <luong thingtuong ung vdi thoi gian sri dpng trong 12 th6ng.

C6ng c4, dqtng cy:

C6c c6ng cp, dgng cg <15 clua vdo sri dgng clugc ph6n b6 theo phuong ph5p duong thing tuong ung vdi thdi gian

st dpng kh6ng qu6 36 th5ng.

- t-..lar san co drnn

Tii sin cd <tinh tlugc th6 hiQn theo nguyOn gi5 tru hao mdn lfiy k6.

Nguy6n gi6 tii sin ct5 dinh bao gtim toin b0 c6c chi phi md C6ng ty phei bo ra di5 c6 duo. c tdi sin cO Ointr tinh d6n

thdi di6m ttua tdi sin c16 vio tr4ng th6i sin sing sti dgng. C6c chi phi ph6t sinh sau ghi nhfn ban dAu chi duo. c ghi

tdng nguyCn gi6 tdi sin c5 dinh n6u c6c chi phi niy ch6c chin ldm tlng lgi ich kinh t6 trong tucrng lai do st dpng

tdi sin tl6. C6c chi phi kh6ng th6a mdn <tiAu kiQn tr6n duoc ghi nhfn ngay vdo chi phi sin xu6t, kinh doanh trong

ky.

Khi tei sin cli ttfnh tlugc b5n hay thanh l1f, nguy€n giitvir gi|trihao mdn lfiy kti dugc x6a sii vd l6i, l5 ph6t sinh do

thanh lf <tugc ghi nhfn vio thu nhip hay chi phi trong kj,.

Tii sin cO ainn <lugc kh6u hao theo phucmg ph6p ducrng thing dga tr€n thdi gian htu dpng udc tinh. Cg the thdigian phdn b6 nhu sau :

a) Tdri sf,n c5 dinh hfru hinh :

+ Nhe cria, vflt ki6n trric : 06 - 30 nim+ M6y m6c vi thiet bi : 05 - 15 ndm

+ Phucrng tiQn vfln tii, truyAn d6n : 04 - 10 nim

+ Thi6t bi, dsng cs quin ly :07 - 08 nim

b) Tni sin c5 dinh v6 hinh :

+ Phin mAm m6y tinh (Bravo) : 02 n6m

Cic khoin ng phfli tri vi chi phi phii triC6c khodn no phii tri vd chi phi ph6i tri du-o. c ghi nhan cho si5 ti6n phni tri trong tuong lai li6n quan d6n hdng

h6a vd dich vU dd nhdn dugc. Chi phi phii tri du-o. c ghi nhfn dpa tr6n c5c u6c tinh hqp lf vA s5 tiAn phii tr6.

ViQc phAn loai c6c kho6n phii tri ld phni tri ngudi b6n, phii tri nQi bQ vi phii tr6 kh6c dugc thgc hi6n theonguyOn tic sau :

- Phii tri ngudi b6n phin 6nh c6c khoin phii trA mang tinh ch6t thuong m4i phSt sinh tt giao dich mua hdng h6a,

dich vu tdi sin vd ngudi b6n ld clcrn vi dQc lfp v6i c6ng ty, bao g6m ci c6c kho6n phii tr6 khi nhfp khAu th6ng qua

ngudi nhpn ty th6c.

9.

Page 10

ai.Y\Nrc;d

g

- chi phi phAi trd ph6n 6nh c6c khoin ph6i tri cho hdng h6a, dich vU dd nhfln du-o. c tt ngudi b6n ho6c tli cung c6pcho ngudi mua nhung chua chi tri do chua c6 h6a tton ho{c chua clit hO so, tdi lipu kii to6n vd c6c kho6n phii tricho ngudi lao dQng vA ti6n lucrng nghi ph6p, c6c khoin chi phi sin xu6t, kinh doanh ph6i trich tru6c.

- phii tri kh6c phin inh cdc khoin phii tri khdng c6 tinh thuong m4i, kh6ng li6n quan dtin giao dich mua - b6n,cung c6p hdng h6a, dich vu.

C6c khoin no phii tri vd chi phi phii tri dugc phdn lo4i ngin h4n vi ddi han tr6n Bing cdn a5i t6 to6n theo kj,h4n cdn lai t4i ngdy ktit thirc k! K6 to6n.

10. V5n chri sO hfru

V6n gdp cila chfi s0 hiru

V6n g6p cria chri sO hfru tlugc ghi nh6n theo s6 v6n thUc t6 dac g6p cta cdc c6 d6ng.

Thqng &rvijn cii ph,ln

Thang du vi5n c6 phin <lu-o. c ghi nhfn theo si5 ch6nh l6ch giffa gi6ph6thdnh vd mQnh gi5 c6 phi6u khi ph6t hdnhlAn dAu ho{c ph6t hdnh b6 sung, ch6nh l6ch gifra gi|thiphSt hdnh vi gi6 tri s6 s6ch cfia c6 ptririu quy vi c6u phAnv5n cia tr6i phit5u chuyiin d6i khi cl6o h4n. Chi phi trpc ti6p li6n quan cl6n vi€c ph6t hdnh b6 sune c6 phiiiu vi t6iph6t hdnh cd phitiu qu! du-o. c ghi giim th{ng du vdn cd phAn.

s)11. Phfln ptrdi lqi nhugn )"

Lgi nhufn sau thu6 thu nhf,p doanh nghiQp tlu-o. c phdn pn5i cho c6c c6 ddng sau khi da trich lfp c6c qu! theo DiefllQ cfia c6ng ty cfing nhu c5c qui itfnh cria ph6p lu6t vi dd <lugc Dai hQi ttOng c6 <t6ng ph6 duyQt.

ViQc phdn ptrOl tqi nhufln cho c6c ci5 d6ng du-o. c c6n nh6c <ltin c6c khoin mgc phi tidn tQ nim trong lgi nhudn sauthu6 chua phdn ph6i c6 th6 inh hu&ng d6n ludng tiAn vd khi ning chi tri c,l tric nhu lii do dSnh gillaitdi sin

,Amang ili g6p v6n, l5i do d6nh gi6 lai c6c khoin mpc ti6n tQ, c5c c6ng cp tdi chinh vd c6c khoin mgc phi ti6n tekhric.

CO tric dugc ghi nhan ld nq phii tri khi rlugc D4i hQi ddng cO d6ng ph6 duyQt.

12. Ghi nhfn doanh thu vi thu nhgp :

Doanh thu bdn hdng hda, thdnh phtim

Doanh thu b5n hing h6a, thinh phAm <tu-o. c ghi nhdn khi ddng thdi th6a min c5c <li6u kiQn sau :

- Cdng ty <td chuytin giao phAn lcnr rti ro vd lgi ich gin li6n vdi quy6n sd htu hdng h6a, sin phAm cho ngudi mua.

- C6.ng ty kh6ng cdn nim gifi quy€n quin ly hdng h6a, sin phAm nhu ngudi sd hiru hdng h6a, s6n ph6m hodcquyAn ki6m so6t hdng h6a, sin phAm.

- Doanh thu dugc x6c <linh tucrng OOi cnic ch6n. Khi hqp ddng qui dlnh ngudi mua dugc quydn tri lpi sin phAm,hing h6a dd mua theo nhfrng didu kiQn cu th6, doanh thu chi duqc ghi nhfn khi nhtng <li6u kiQn cu thi5 d6 kh6ngcdn t6n t4i vi ngudi mua kh6ng clugc quy6n tri lpi sin phAm, hing h6a (trir trucrng hqp kh6ch hdng c6 quy6n trilai hdng h6a du6i hinh thric aOi tai <lC t6y hdng h6a, dich vu kh6c).

- COng ty i16 hoic sE thu ttugc loi ich kinh t6 tir giao dich b6n hdng.

- X6c itinh <lugc chi phi 1i6n quan d6n giao dlch b6n hdng.

-.;I ten lat

Ti6n l6i <lugc ghi nhdn tr6n co s& thdi gian vd ldi su6t thgc t6 tirng kj,.

Cii tilrc duqc chia

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13.

CO ttc vi lgi nhufln dugc chia <lugc ghi nhfln khi c6ng ty tlucr. c quydn nhfn c6 tric ho{c lgi nhufn tir viec g6p vtin.CO tric <tugc nh$n bing c6 phi6u chi dugc theo ddi s6 lugng tlng th6m, kh6ng ghi nhfn gi6 tri c6 phi6u nh$n dugc.

Chi phi tli vay.

Chi phi di vay bao g6m l6i ti6n vay vd c6c chi phi kh6c ph6t sinh li6n quan trgc tii5p cttin c5c khoin vay.

Chi phi di vay dugc ghi nh4n vdo chi phi khi ph6t sinh. Trudng hqp chi phi di vay li6n quan trgc ti6p d6n viQc dAu

tu xdy dpng ho4c sin xu6t tdi sin do dang cAn c6 mQt thdi gian dri ddi (tr6n l2 thdng) dO c6 th6 tlua vdo st dpngtheo mgc <lich clinh trudc hoflc b6n thi chi phi di vay ndy <lu-o. c tinh vdo gi6 tri cria tdi s6n d6. O5i vOi kho6n vayri6ng phpc vp viQc xdy dpg tdi sin c5 dinh, f6t A6ng sin dAu tu, 16i vay dugc vi5n h6a k€ cn khi thdi gian x6ydyng du6i 12 thilng. C6c khoin thu nh{p ph6t sinh tu viQc clAu tu tpm thdi c6c kho6n vay dugc ghi gi6m nguydngi6 tdi sin c6 li€n quan.

O5i vOi c6c khoin v5n vay chung trong d6 c6 sft dgng cho mqc <lich <lAu tu x6y dgng ho[c sin xu6t tdi sin dodang thi chi phi di vay vtin h6a dugc x6c <l!nh theo tj' lQ v6n h6a tt6i vdi chi phi lfiy t<6 Uintr qu6n gia quydn ph6tsinh cho vi€c dAu tu xdy dgng co bin hoflc sin xu6t tdi sin d6. T]i l0 v5n h6a dugc tinh theo t]i lC Hi su6t binhqu6n gia quyAn cria c6c khoin vay chua tri trong ndm, ngoai trri c6c khoin vay ri6ng bipt phgc vp cho mpc <lichhinh thdnh mQt tdi s6n cp thi5.

C6c khoin chi phf

Chi phi ld nhfrng khoin ldm gi6m loi ich kinh t6 du-o. c ghi nh4n t4i thdi di6m giao dfch ph6t sinh ho6c khi c6 kh6ning tuong d6i ctric chin s€ ph5t sinh trong tucrng lai khdng phdn biQt d6 chi tiAn hay chua.

C5c khoin chi phi vd khoin doanh thu do n6 tpo ra phii tlugc ghi nh6n il6ng thdi theo nguy6n tic phir hqp. Trongtrulng hqp nguy€n t6c phir hqp xung dQt v6i nguyOn tnc th6n trgng, chi phi dugc ghi nhfn cdn cir vio bin ch6t viqui dinh cta c6c chuAn mgc ki5 toSn di5 dim b6o ph6n 5nh giao dlch mQt c6ch trung thgc, hqp ly.

Thu6 thu nhip doanh nghiQp

Chi phf thuti Thu nhdp doanh nghiQp chi bao g6m thuti Thu nhfp doanh nghiQp hiQn hinh.

Thud thu nhdp doanh nghiQp hi€n hdnh

Thuii thu nh6p hipn hdnh ld khoin thuti <fugc tinh dya tr6n thu nhfp tinh thui5. Thu nhpp tinh thu6 ch6nh lQch sov6i lgi nhupn k6 to6n ld do didu chinh c6c khoin ch6nh lech tam thcri gifia thu6 vd k6 to6n, c6c chi phi kh6ng duqctru cfing nhu <liAu chinh c6c khoin thu nh4p kh6ng phii chiu thu6 vd c6c kho6n l5 duqc chuyiSn.

16. BGn li6n quan

C6c b6n tlugc coi ld li6n quan n6u mQt b6n c6 kh6 nlng kitim so6t hoflc c6 inh huong tt6ng kO AOi vOi b6n kiatrong viQc-ra quyt5t Ainn c6c chinh s6ch tdi chinh vi hoat dQng. C6c b6n cfing dugc xem ld b6n li6n quan n6u cirngchiu sy ki6m so6t chung hay chiu inh hu&ng <t6ng k6 chung.

Trong viQc xem x6t m5i quan hQ cta c6c b6n li6n quan, b6n ch6t cria mdi quan hQ clugc chfi trong nhidu hon hinhthfc ph6p lf.

17. B6o c6o theo bQ phfn

BQ phan theo lTnh vgc kinh doanh li mQt phAn c6 thi5 x6c <linh ri6ng bi6t tham gia vdo qu6 trinh sin xu5t ho{ccung c6p sin phAm, dich vp vd c6 rrii ro vd lgi ich kinh t6 kh6c vdi c6c bQ phfn kinh doanh kh6c.

14.

15.

4,

vCt\.

u

Page 12

B0 ph6n theo khu vgc <lia lf ln mQt phAn c6 th6 x6c <linh ri6ng biQt tham gia vdo qu6 trinh sin xu6t hoflc cung c6p

sin phAm, dich vp trong phpm vi mQt m6i trulng kinh tti cU th6 vi c6 nii ro vd lgi ich kinh ti5 t<nac v6i c6c b0

phan kinh doanh trong c6c m6i trudng kinh tti kh6c.

Th6ng tin bO phfln rlugc l|p vi trinh bdy phn hqp v6i chinh s6ch ki5 to6n 6p dpng cho viQc lfp vd trinh bdy 86o

c6o tdi chinh cta cdng ty.

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Page 13

Donvi tinh : d6ng

v. THONG TIN B0 suNG cHo cAC KHoAN MUC TRiNH BAy rRoNG BANG cAN oor xr roAN

1. Ti6n vir c6c khoin tu'ong duung ti6n-. ).- I len mat

- Ti6n giri ngdn hdng kh6ng k! hpn

C0ng

3. PhAi thu ngin h3n cfia kh6ch h]rng

Phii thu c{c b6n li6n quan

- Cdng ty Cd phin Xi Ming Tdy D6

- C6ng ty C6 phin Xi Ming Hi Ti6n

- C6ng ty C6 phin Xi Mdng Hi Ti6n Ki6n Giang

Phii thu c6c khdch hirng kh6c

- C6ng ty C6 phAn Xi MEng Thing Long

- C6ng ty C6 phAn Xi Mdng Cdng Thanh

- C6ng ty TNIIH Cdng Nghi6p Bao C.P. (Vi€t Nam)

- COng ty C6 phAn Xi Ming Ki6n Giang

- COng ty C6 phdn Xi Mdng Hd Ti6n Ki6n Giang - Becamex

- C6ng ty TNHH MTV Xi M6ng Lavica

- Chi Nh6nh Cdng ty TNHH MTY 622 - Xi Nghi6p 406

- Chi Nh6nh C6ng ty TNHH MTv 622 - Co sd Xi m[ng E6ng Tdm

- C6ng ty TNHH MTV Long Thdnh Ti6n

- C6ng ty C6 phdn 720

- c6ng ty TNHH SX TM DV Phric Dric

- C6ng ty C6 Bao Bi Nhon Tr4ch

- Cdng ty TNHH MTV XM Hp Long

s5 cu5i ty S5 tIAu ntrm

11.323.554

917.943.898 505.041.490

2. Chc khoiin tl6u tu thi chinh

C6c khoAn ddu tu Tei chinh cira Cdng ty g6m c6 diu tu nim git di5n ngdy d6o h4n vir tliu tu g6p v6n viro clon v! kh6c,

cp th6 nhu sau :

2a. DAu tu nim gift tl5n ngAy d6o h4n

Ngin h4n

- Ti6n giri c6 k! h4n tr6n 3 th6ng (VCB)

C0ng

2b. Diu tu g6p v5n vio don vi khfc- Ddu tu viro C6ng ty con

C6ng ty C6 phin Xi MIng Tdy Dd

- Dffu tu viro tlon vi khdc

C6ng ty Ci5 phin Xi Mtrng Hd Ti6n

C6ng ty C6 phin Xi Ming Hi Ti€n Ki6n Giang

cOng

:,Gid tt'i von gop (menh gid 10.000 d/cp)

C6ng ty Cti ph6n Xi Mdng T6y E6

C6ng ty C6 phin Xi Mdng Hd Ti6n

C6ng ty CO phAn Xi Mdng Hd Ti6n Ki6n Giang

^l r.. .JO CUOI Ky

917.943.898 s16.365.044

S5 dAu nIm1.000.000.000 1.000.000.000

r.000.000.000

^t r., .DO CUOI Ky

r.000.000.000

S5 tIAu nrm

Gid g5c Ds phdng Gid g5c Dg phdng

s3.251.820.004

53.2s1.820.004

4.233.515.158

2.682.621.200

1.550.893.958

s7.485.335.162 57.485.33s.162

^t r.. -so cuor l(y 56 dAu nrm N(" s5 c6 phi6u o/o v6n g6p s5 c6 phi6u oh v6n g6p

3.880.350 51.06% 3.880.3s0 51.06% 'J)

263.840 7.75% 263.840 7.75% N',

140.000 3.050/o 140.000 3.05% _

s6 cu5i t<y S5 tIAu nem

11.341.242.220 5.r19.686.000

8.497.082.220 3.141.600.000

1.439.680.000

1.404.480.000 1.978.086.000

23.860.320.531 17.018.644.004

6.524.000.000 3.840.000.000

r.s32.680.000 3.840.000.000

4.833.446.090 6.683.039.220

444.894.450

413.820.000 523.264.t04

306.ss2.840 289.421.000

922.187.960

1.040.579.780

174.638.838

323.008.000

474.358.940

830.1 15.000

664.709.265

s3.251.820.004

53.251.820.004

4.233.515.158

2.682.621.200

1.s50.893.958

16

PI

):

Page 14

- C6ng ty TNFIH In vh Bao bi Buu Cinh- C6ng ty C6 phAn C6ng NghiQp Tdn Dtc- Cty TNHH Xd Tm Vt Phan Thdnh

- Cic kh6ch hing kh6c

c0ng

4. T16 tru6'c ngudi b{n ngin hln- CN Cdng ty TNHH KiiSm to6n vd Tu v6n A & C tai Cin ths

- C6ng ty C6 phAn Chtmg Kho6n R6ng ViQtChi nh6nh He NOi

- C6ng ty C6 phAn S6n xuAt Cdng nghiQp Thuong mai Anh Qudn

- CN tqi TPHCM - C6ng ty CPVT vn Xiip Dd Hii An.

- C6c kh6ch hdng kh6c

C0ng

5. Phlii thu ngin hgn khic

Phii thu cdc bGn li6n quan

Phii thu cdc khich hing khfc- T4m img

- Kf cugc, ky qu! (lndo - VINMAR l0%)- C6c khoin phii thu ngin h4n kh5c (Nguy6n Hoing Yi5n)

- Chi truoc tidn thi lao & thuong HDQT, truong BKS 2020

- Lditi€n giri Vietcombank2l106 tl€n 30/06

c0og

6. Ng'x6u

Gi{ tri Dg phdng Gi6 tri Dg phdng

0

896.270.128 208.117.000

599.392.406

204.854.490 (t s9.000.000)159.900.000 (1se.900.000)

1.240.000.000

3r.890.412

387.329.448

4.499.999.920

176.000.000

312.000.000

4.499.999.920

176.000.000

1.006.919.760

35.201.562.751

^t r.. .so cuor Ky

22.138.330.004

S5 diu nem

45.650.000

30.000.000

631.400.000

5.000.000

4.300.910.66r

^t 1., .so cuol Ky

707.050.000 4.305.9r0.66r

S5 tIAu nem

2.328.060.s40 (1s9.900.000)

^t r.. .5() cuor l(y

1.012.363.896 (1s9.000.000)

S5 tIAu nrm

=qT\

:Al,

CrHC

p.(

=

Gi6 giic Dg phdng Gra goc Dg phdng

- Nguy6n Hoing Yi5n

- Cty TNHH XD TM VT Phan Thinh

- Cty CP Cdng NghiQp Tdn Dric

c0ng

- Hing mua dang tli du<rng

- Nguydn liQu, vft liQu

- C6ng cU, dUng cg

- Chi phi s6n xuAt kinh doanh d& dang

- Thnnh phAm

c0ng

- Gi6 tr! hing t6n kho dirng tl6 thii ch6p, cim c,5 bao

tldm c6c khoin ng phii tri tai thdi tliem cuiii ky

8. Chi phi tri trurfc

8a. Ngin hgn

1s9.e00.000 (1s9.900.000)

r76.000.000 (176.000.000)

4.49e.999.920 (3.149.999.944)

4.8Js.899.920 (3.48s.899.944)

159.900.000

176.000.000

4.499.999.920

(159.900.000)

(176.000.000)

(2.249.999.960)

4.83s.899.920

NIm nay

(2.s8s.899.960)

NXm tru'6cTinh hinh biiin tlQng dg'phdng n9 ph6i thu kh6 ddi nhu sau:

Sii clffu k):Trich l{p dg phdng b6 sung

Hoin nh{p dp phdng

^l ,(. . .so cuor Ky:

7. Hirng tdn kho

2.585.899.960

899.999.984

0

3.1s4.1 t 1.000

917.939.160

( 1.486.1s0.200)

^t r.. .JO Cuor Ky

3.485.899.944 2.585.899.960

56 tIAu nem

Dinh gi6lgi Gi6 giic Ddnh gi6l4i ura goc

17.098.258.981

r 0.430.759.636

3.731.614.583

14.464.374.842

3.108.181.818

6.746.787.201

11.461.025.069

2.424.047.773

18.307.129.244

45.725.008.042

31.562.633.823

42.047.171.105

25.053.916.445

56 tIAu nem

Page 15

^^ r., .so cuor Ky

0

- CCDC - P.TCHC

- CCDC - PXCD

- CCDC - Nhi 6n

- CCDC - PXSX

- CCDC - P.X.ti toin

c0ng

8b. Dii h3n

- BQ thoi m6y dQt Omega

- Lqp tol kho thdnh phAm,t- I ryc lay muc may ln

- DQng co TSI

- Sua chira khu vQ sinh PXCD

- CCDC. PXSX

- CCDC - P, TCHC

- CCDC - P. rc6 to6n

c0ng

21.794.696

19.208.333

4.561.212

22.903.028

1.500.000

69.967.269

248.2s0.000

208.326.440

120.000.000

96.666.668

s9.895.963

30.039.141

21.061.r12

10.548.407

496.500.000

416.6s2.872

240.000.000

193.333.340

794.787.731 1.346.486.212

9. Ting, giim tii sfrn cii dintr hii'u hinh:

;\iI

)/,D

- Gid tri cdn lsi cuiii tE cia TSCD hicu hinh dd ditng dd thd chiip, cim cii ddm bdo cdc khodnvay:

-NgtyAngitiTSCDcudind*ddkhiiuhaohiitnhungvdncdns*dqng:50.311.578.411 d

10. TIng, gi6m thi srin c5 dintr vd hinh:

Tdi s6n ci5 ainn vd hinh ld phin m6m m6y tinh de kh6u hao hiSt nhung v5n cdn sri dqng

64.3 52.910.502

11. Thi5t bi, v4t tu', phg ttrng thay th6 dhi hqn

- Gie tri thi6t bi, vit tu, phq tirng thay thiS

- Tru dg phdng

Gi6 trithuin

12. Phei tr{ ngud'i brin ngin h4n :

- C6ng ty TNHH MTV Nhga Chdu Au NghQ An

- C6ng ty C6 Phan GEMADEPT-Chi nh6nh Cin Tho

^t r.. .so cuol Ky S5 dAu nem

901.452.252

0

617.172.875

0

901.452.252

^r. t.. .so cuor Ky

617.172.875

56 dAu nnm

1.049.323.000

30.400.000

Page 15

1.100.220.000

- C6ng ty CP Mgc In Gia Ph6t LG

- c6ng ty TNFIH MTV Van Tii L6 Hda

- C6ng ty TNHH Bao Bi HiQp Phu6c

- C6ng ty TNHH SX TM XNK Nhua COLORFUL

- fO e6c Xtip Quang Hu6n - Ly Quang HuSn

- Phii tra c6c kh6ch hdng kh6c

c0ng

13. Ngu'di mua trii tidn tru6c ngin h3n

Tri tru6,c cia cdc b6n li6n quan

T16 trufc cria cic khdch hirng khfc

C0ng

14. Thu6vi c6c khoin phdi nQp nhi nu6'c

- Thu6 GTGT hdng b5n nQi rlia

- Thu.i GTGT hing nhfp kh6u

- Thu6 xu6t, nhflp khAu

- Thuii thu nhflp doanh nghiQp

- Thu6 thu nhQp c6 nhAn

- Thui5 nhi a6t, tiAn thu€ d6t

- thuri bao vQ m6i trulng vir c6c lo4i thui5 kh6c

- Phi, l9 phi vir c6c khoin phii nQp kh6c

COng

15. Phii trri ngrdi lao dQng

- Ti6n luong vir c6c khoin phii tri ngudi lao dQng

- QuI dU phdng tiAn luong

- Chi phic lqi

C0ng

16. Chi phi phrii trri ngin h4n

- Chi phi l6i vay phii trd

- Chi phi phii tri khdc

COng

17. Doanh thu chua thg'c hiQn ngin hgn

- C6c kho6n doanh thu chua thyc hiQn ngin h4n kh6c

c0og

18. Phf,i tri ngin h4n kh{c- Kinh phi c6ng doin

- 86o hii5m xd hQi

- 86o hi6m y ti5

- CO ttc ph6i trri

- C6c khoin phii tr6 kh6c

1.991.635.524 r.607.640.103

^t r.. .so cuor Ky S5 dAu ntrm

56 phii nQp trongnIm

sii cuiii ty s6 aa nQp trong s6 tIAu nEm

ntrm

292.206.200

204.343.400

56.478.400

25.710.000

23.863.822

309.310.702

74.366.600

72.780.000

42.3r8.429

317.955.074

1.194.332.262

0

0

527.592.212

170.452.439

8.320.886.714

4.631.507.765

293.670.791

s.360.726.380

1.402.159.609

855.632.408

3.000.000

0

7.429.980.540

4.631.507.765

173.556.566

3.950.000.000

1.291.335.416

855.632.408

3.000.000

0

303.426.088

0

(120.1r4.22s)

(883.1 34. l 68)

59.628.246

0

0

0

0

0

1-892.376.973

Ns5 cuSi xy s6 aiu oe,n/*/

w3??.03L674 537rvr7.OXP/4.000.000.000 z1.700.000.000

163.636.363 90.000.000

r63.636.363

^r. t., .so cuor Ky

90.000.000

56 tliu nrm79.004.464

4.047.739

24.180.000

20.100.514

91.789.852

10.831.739

10.83 I .739

6.890.000

91.893.897

10.777.03t.67 4

s5 cuiii xys8.822.273

175.954.545

234.776.8r8

^t t., .so cuol Ky

106.395.

139.349.787

S5 tllu nrm

6>Y*l(

s

c0ng

Page t7

127.332.717 201.40s.488

sii cuiii ry S5 ti6n vay phdtsinh

S5 ti6n vay tI6 tri K6t chuy6n ttvay dii h4n

S5 tIAu nrm19. Vay vh ng'thu6 thi chinh

19a. Vay ngin h4n

- Vay ngdn hqn

- Vay ddi hqn d,in hqn tdtrong I 2 thdng

19b. Vay dii h4n

52.724.872,094

50.778.490.094

t.916.382.000

170.252.072.240

170.252.072.240

179.294.201.637 -7.292,616.089

179.294.201 .637 0

-7 .292.6 I 6.089

12.613.998.089 7.292.616.089

69.059.617.580

59.820.619.491

9.238.998.089

5.321.382.000

C0ng

20. Qui khen thuilng, phric lgi- Qu! phfc lqi- Qu! thuong Ban quin lf itiAu hnnh

c0ng

21. V5n chii s& hitu

21a. Bing a5i cni6u bi6n ilQng cria v5n chri s& htu

52.724.872.094 170.252.072.240 191.908.199.726

^t r.. .so cuol Ky

74.380.999.580

56 dAu nlm546.584.238 0

442.185.306

546.584.238 442.185.306

4r8(,-7

C(C(:Act\<

21b. Cdc giao dich v6 viin vrfi cic chfr sO hiiu vi ph6n ph5i c6 tric, chia lqi nhu$n

- Vdn tllu tu cria chii s& hiru

+ V6n g6p diu ndm

+ V6n g6p ting trong nim+ Vdn g6p gi6m trong nim..,4 , :.,+ von gop cuol nam

- C6 tfc,lgi nhu$n dfl chia

2rc. C6 phi6u

- S5 luqng cO phi6u dlng kf ph6t hinh

67.999.970.000

3.400.000.000

0

7 t.399.970.000

0

s5 cuSi try

64.999.970.000

0

0

67.999.970.000

0

Sii tl6u ninr

Page 18

7.139.997 6.799.997

Chi ti6u

C6c khoin mgc thuQc v5n chrl sO hiiu

V6n dAu tu cfra chfisO hiiu

Th{ng du v5ncd phin

Lqi nhuin sau thu5chu'a phin ph5i Quf iliu tu ph6t tri6n c0ng

56 duttAu n5m truOc 67.999.970.000 (s0.000.000)r 17.311.614.625 25.835.920.722 11r.097.505.347

- LEi trong nim trudc , 18.359.737 .300 18.359.737.300

- Trich l4p c6c qu! trong n6m

trudc

, 1.142.1 85.306:

l.142.185.306

- Chia c6 tric trong nf,m trudc

56 du'cuiii ntrm tru'dc 67.999.970.000

Sii Au'Oiu nIm nay 67.999.970.000

13.599.994.0001

20.929.172.619, 25.835.920.722. .-. .4. .

20.929.t72.6t9t 25.835.920.722

13.599.994.000* - * r1,+.i rjio6i.i4r- -*iir.zri:itos.sii

+ Tlng v6n liy kC tu dau nAm 3.400.000.000Otin cu5i t<y nay

+ Ldi liy f6 tU Aau nlm d6n

cu6i ki ndv

l

i

3.400.000.000

34.2.43.334.03,2

+ Trich lflp quy ETPT lfly k6

tir dAu n[m d0n cu6i ky nay+ Hodn nhdp khodn chi phric

lqi2019- Gi6m kh6c

- Chii c:6 tu'c trong nitnt

t1. l0l .584.238

563.n2.727

16.483.162.476

u.rzg.99J.ooo

L 101.584.238

5,6a.112...723

to.qs1.t6z,..ate

tt.zis idi.iio- T'rich tQp cdc qui lily lG t* i

-: - -1 :.,.dau nam den cuot Ky nay

. iiii:i tAp qtq. khen

thuong, philc lqi trong n[tm :

nuv* Trich lQp qui DTPT trong

56 du cu6i k) nly 71.399.970.000

I1

I

2.203.1 68.476

1.101 .s81.238

i

1.10t.581.238:

26.937.s04.960

, 2.203.168.476

t.t01.581.238

: 1.101.581.238:

I rs7.s39.93r.862

- SS luqng c6 phi5u dd phdt hirnh

+ Cd phii5u phii th6ng. ^l ,.L+ uo pnleu uu oal

- 56 luqng c6 phi6u dang luu hinh+ C6 phii5u phO thOng. ^: ..L+ LO pnleu uu oal

MQnh gid c6 phi€u dang luu hdnh : 10.000 ding/c6 phiiiu

2ld. Cic qui ciia doanh nghiQp:

- Qu! tIAu tu ph6t triiin

22. CAc khoin mgc ngoiri Bing Cf,n tllii t<6 todn

22a.Tiri sin thuG ngoiri :

- Tii I nim tr& xu6ng

- Tr6n I nim d6n 5 ndm

- Tr6n 5 nim

22b. NgoSi tQ cfc lo4i :

- usD (22e.8e)

22c. Ng kh6 .Idi tIf, xir If :

- C6ng ty TNFIH SX TM XNK TrAn Quang Th6i

- C6c d5i tugng kh6c

cOng

1. T6ng doanh thu brin hhng vi cung c6p dich vqla. T6ng doanh thu

- Doanh thu hing h6a

- Doanh thu thdnh phAm

- Doanh thu kh6c

c0ng

lb. Doanh thu d5i vrfi cdc b6n li6n quan

- C6ng ty C6 phAn XI MANG rAy oO

7.139.997

7.139.997

7.139.997

7.139.997

6.799.997

6.799.997

6.799.997

6.799.997

^t r., .DO CUOI Ky 56 tliu nem

26.937.504.960

^t r.. .so cuor Ky

25.835.920.722

56 tliu nrm

T6ng si5 ti6n thu6 ti5i tnieu trong tuqng lai cria hqp d6ng thu€ hoqt tlQng tni sin kh6ng hiry ngang theo c6c thdi h4n

847.418.611

3.389.674.444

667.260.854

847.418.611

3.389.674.444

1.514.679.465

c0og 4.904.353.909 5.751.772.520

* C6c khoin thanh to6n ti6n thu0 ho4t tlQng & tr6n bao g6m :

- T6ng si5 tii:n thu€ 19.700 m2 d6t tai thira d6t so 06, td b6n tld si5 :z; p. Bii Hiru Nghia, Q. Binh Thiry, Tp. Cin Thu v6i gi6 thue d6t le24.244 d6ng/m2lndm. Hqp d6ng thu6 d6t s5 Z:fgpto-2013 ngdy 28/ollz}l3,thdi hqn l8 n6m tinh tir ngiry 3tl07t2ool denay}l12026.

- Tdng s6 tidn thu6 1.222,8 m2 ddttqi thta d6t s6 97, td ban d6 s5 SO; p. Bti Hiru Nghia, Q. Binh Thiry, Tp. Cin Tho v6i gi6 thue d6t la96.705 d6ng/m2lnim. Hqp dOng thu6 d6t s5 Z:lHOto-2013 ngiry 28/01l2}13,thdi h4n 18 ndm tinh tri ngdy 3l/07/2008 <ti5n 3t/07/2026.

- T6ng s5 ti€n thud 2.948,2 m2 ddtt4i thua a6t sO tS vi 51, td bnn d6 sri :O va 37; P. Biri Hiru Nghia, Q. Binh Thiry, Tp.C6n Tho vdigi6 thue dfu\d32.256 d6nglm2lndm. Hqp d6ng thue tl6t s6 zqfilOto-2}L3 ngiry 28101/2Ol3,thdi hqn 25 ndmtinh tir ngiry 31/07/2008 di5n

26/tt/2026.

- T6ng s6 ti6n thu€ 7 .7 52,1 m2 ddtt4i thira d6t sO 1 7, td bnn <Id s5 :z; p. Bti Heu Nghia, Q. Binh Thiry, Tp. Cin Tho voi gi6thu6 d6t ld20.184 d6ng/m2inim. Hqp d6ng thud <I6t s5 zz/fpro-2013 ngiy 28l)l/2o13,thoi han 25 nim tinh tt ngiry 16/08/2001 tl6n iercazoza.

^r. r. . .so cuor Ky S5 tliu ntm =

i.l.N,

P

p_-

N

5.332.298

^t r. . .so cuor Ky

7.345.149

Sd tIAu nlm80.640.710

840.899.991

80.640.710

840.899.991

921.540.701 92r.540.701

VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRiNH BAY TRoNG KET QUA HoAT DQNC KINH DoANH

Ki niy K! tru6rc

58.950.918.666

179.444.273

45.488.473.854

338.955.000

59.r30.362.939

25.334.849.296

45.821.428.854

18.483.360.000

Page 19

- c6ngty c6 phAn xI MANG HA TIEN

- c6ng ty c6 phAn xI MANG HA TIEN KIEN GIANG

2. Gi6 v6n hirng bin- Gi6 vlin hdng b6n cira hing h6a

- Gi6 v6n hing ban cta thinh phAml, ,.,

- Lila von Knac

c0ng

3. Doanh thu hogt dQng tiri chinh- -, ..1- Lal tlen gul

- Cti tric, loi nhufln dugc chia

- Ldi ch6nh lQch t! gi6 do tl6nh gi6l4i c6c khoAn mqc ti6n t9 c6 g5c ngopi tQ

- Lii tiAn goi c6 k, h4n tr6n 3 th6ng

- Doanh thu tdi chinh kh6c

C0ng

4. Chi phi tiri chinh- Ldi tidn vay

- L5 ch6nh lQch t! gi6 do tt6nh gi6 l4i c6c khoin mgc ti6n tQ c6 g6c ngopi tQ

- Chi phi tii chinh kh6c.

c0ng

5. Chi phi bdn hing- Chi phi nguy€n vAt liQu, bao bi

- Chi phi dich vU mua ngodi

- Chi phi bing ti6n kh6c ".,

c0ng

6. Chi phi qurin lf doanh nghiQp

- Chi phi nhdn vi6n quin lf- Chi phi vAt lieu quan lj- Chi phi ttO amg vin phdng

- Chi phi Hr6u hao TSCD

- Thui5, phi vi lQ phi

- Trich lep phnithu kh6 ddi

- Chi phi dy phdng

- Chi phi dich vg mua ngodi

- Chi phi bing tiAn kh6c

c0ng

7. Thu nhflp khfc- Thu vA thanh lf, nhugng b6n TSCD

- Thu nhdp kh6c

c0ng

8. Chi phi khdc

- GTCL vi chi vA thanh lf, nhugng b6n TSCD

- C6c khoin kh6c

3.681.000.000

4.450.446.000

Kj niy

6.068.000.000

4.668.260.000

K) tru6tc

44.544.518.597

33.700.905

39.479.112.142

295.539.815

44.578.219.502

K) niy

39.774.651.957

K) trufc399.304

0

20.230

15.123.288

2.080.310

0

0

16.383.561

0

ts.s42.822

K) niy

r8.463.871

Kj trufc750.441.083 I .505.71 3. I I 9

76.547

0

750.44r.083

K) nny

r.505.789.666

Kj trufc17.782.438

555.058.228

729.855.524

10.170.945

132.106.000

8.360.296

r.302.696.190

K) niy

1s0.637.24t

Kj trufc3.462.0s0.027

24.895.108

4.406.744

5.334.750

214.424.649

3.900.000.000

366.859.849

151.294.928

4.564.194.410

75.939.660

37.247.447

224.970.200

(402.710.200)

4.000.000.000

233.966.138

97.021.151

=]q;ItAt

ic;H(

p.(:4

8.129.266.055

K) niry

8.830.628.806

K) tru6'c

0

378.179

0

0

378-179

K) niy0

31.431.236

0

0

c0ng

Page 20

31.431.236

K) trufc

9. Chi phi srin xudt, kinh doanh theo y6u t6

- Chi phi nguy6n liQu, vflt liQu

- Chi phi nhdn c6ng

- Chi phi kh6u hao tdi sin cO Ointr

- Chi phi dich W mua ngoiri

- Chi phi kh6c b[ng ti6n

cOng

10. chi phf thu6 TNDN hiQn hhnh

- T6ng lgi nhu{n k6 toan tru6c thu6

- Thu nhflp dutv. c mi6n thui5

- Chi phi thui5 TNDN tinh tr6n thu nh4p chiu thu6 nrm hiQn hanh

- T6ng chi phi thui6 TNDN hiQn hhnh

Thu nhQp cua cdc thdnh vi€n qudn ly chi chiit

- Ti€n luong (CTHDQT,TGD, PTGD)

- Thir lao, thuong

lb. Giao dich vi s6 du vfi c6c b6n li0n quan

Cdc bAn liAn quanvdi c6ng ty gAm :

C6ng ty C6 phAn Xi M[ng Tdy EO : c6ng ty con ft6 fL ngdy 01106120lS).

C6ng ty C6 ptrin Xi Mrng Hd Ti6n : cdng ty g6p v6n

C6ng ty C6 ptrAn Xi M[ng Hd Ti6n Ki6n Giang : cdng ty g6p vtin

C6 t*c nhQn duqc ti cdc b€n liAn quan:

C6ng ty C6 phAn Xi M[ng Tdy Dd

Cdng ty C6 PtrAn Xi Mrng Hd Ti€n

COng ty C6 pnAn Xi Mdng Hd Ti6n Ki0n Giang

Ki niy Ki trufc30.344.715.400

13.115.670.701

2.642.677.922

4.189.718.870

4.904.132.229

28.615.974.482

13.833.863.848

2.7t0.550.654

2.708.80E.203

3.8t2.542.76t

55.196.915.122

K) nny

51.681.739.955

Ki trufc

VII. NH TNG TIToNG TIN KHAC

1. Giao dich vi s5 du vfi cfc b6n li€n quan

C6c b6n li6n quan vdi Cdng ty bao g6m : c6c thdnh vi6n qudn lf chir cht5t, c6c c6 nhdn c6 li6n quan vdi c6c thdnh vi6n quin ly chri

ch6t va c6c b6n li6n quan kh6c.

la. Giao dlch vh s6 du vfi cfc thinh vi6n qu6n lf chf, ch6t vd c6c cf nh6n c6 liOn quan vdi c6c thAnh vi6n quin lf chn ch6t.

C6c thdnh vi6n qudn I chir chiit gdm : c6c thdnh vi6n HQi ildng quin trf vd c6c thdnh vi6n T6ng gi6m d6c. Cdc cirnhdn c6 liOn quan

vdi c6c thdnh vi€n qudn l! chri ch5t ld c6c thdnh vi6n mQt thiiSt trong gia ilinh c6c thinh vi6n quin lf cht ch6t

Giao dich vd sii du vdi cdc thdnh vi€n qudn ly chil ch6t vd cd nhdn c6 liAn quan vdi cdc thdnh vi€n qudn ly ch{t ch6t

C6ng ty kh6ng ph6t sinh giao dich b5n hdng vd cung c6p dich vU cfing nhu c6c giao dfch kh6c v6i c6c thdnh vi€n quin lf chri ch6t

vit citc cdnhdn c6 li€n quan vdi c5c thdnh vi6n quin llf chri ch6t.

Cong nq vdi cdc thdnh vi€n quan l! chi chot vd cdc cd nhdn cd tiAn quon vdi cdc thdnh vi1n qudn ly chti chiit

C6ng ty kh6ng c6 c6ng ng vdi c6c thinh vi6n qudn ly vitcic cinhdn c6 li6n quan vbi cdc thdnh vi6n qu6n lf chri chi5t.

39.463.282.230

879.09s.492

879.095.492

K] nny

20.649.449.750

(883.134.168)

(883.134.r68)

K) trufc639.870.074

7s r.800.000

589.802.463

40s.000.000 \

T))

#

1.391.670.074

Ki nhy Ki tru6'c

994.802.463

0

0

0

0

0

0

Page 21

2.

Giao dich voi circ bAn li1n quan

Ciic giao dich v0 b6n hdng ,e "rng

c6p dich vp cho c6c b€n li6n quan dugc trinh biy d thuy6t minh sO Vt. t b, c6ng

ty khdng cdn phSt sinh cic giao dich kh6c v6i c6c b6n li6n quan.

C6ng nq voi cdc bAn liAn quan

Cdng ng v6i c6c b6n li6n quan kh6c du-o. c trinh bdy tai c6c thuy6t minh s6 V.3 vd V.13.

C6c khoAn c6ng ng phii thu vdi c5c b6n li6n quan kh6c kh6ng c6 b6o dim vi s€ <lugc thanh todn bing ti€n.

Khdng c6 khoin du phdng ph6i thu kh6 ddi ndo dugc lgp cho c6c khoin nq phii thu c6c b6n li6n quan.

Th6ng tin vd bQ phfnC6ng ty chi ho4t dQng trong mQt linh vgc kinh doanh ld s6n xu6t bao bi vd todn b0 hoat tlQng cria c6ng ty chi di6n

ra tr6n ldnh th6 Vi€t Nam.

Sg kiQn phdt sinh sau ngAy t<6t tnrnc ki k5 to6n

Khdng co su kiqn trgng yiSu ndo ph6t sinh sau ngdy k6t thric lc! ki5 to6n y6u cAu ph6i di6u chinh s6 liQu ho{c c6ng

bii tren 86o c6o tii chinh.

Q.TP K6 toin Tiri chinhngdy 28 thdng I ndm 2021

Gi6m d5c

Hu)nh Th! Hgnh Phitc Qudch Thu Hing

Nguoi l$p

<..--71,^{"lL-

#'c6rue rv'

c6'pgAi,r

Page22

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