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BAO CAO TAI CHiNH

HOP NHAT

QUY 3 NAM 2017

TONG CONG TY CO PHAN PHONG Pith

Mliu so B01- DN Dja chi: 48 Tang Nhon Phu, KP 3, P.Ting Nhon Phu B, Q9, TP. HCM

Ban Minh theo 71' s6 202/2014/TT- BTC

BAO CAO TAI CHINH HOP NHAT QI.P1 3 NAM 2017

NA, 22/12/2014 dm BO Tai Chinh Cho nam tai chinh ket thiic ngay 31 thing 12 nam 2017

BANG CAN DOI KE TOAN HOP NHAT Tai ngiy 30 thing 9 ram 2017

Dan vi tinh : VND

TAI SAN MA so ye Th

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1 2 3 4 5 A- TAI SAN NGAN II4N 100 2.393.315.186.300 2.228.327.496.807 I. Tien vi cfic khofin tirang throng tien 110 1 49.145.712.610 93.575.358.513 1. Tien 111 49.145.712.610 84.775.358.513 2. Cac khoan won throng tien 112 - 8.800.000.000 II. Dfiu tir di chinh ngin kin 120 2 8.300.000.000 12.000.000.000 I. Chang khoan kinh doanh 121 - - 2. Dv phang giam gia chirng khoin kinh doanh 122 - - 3. Dfiti to nam gia den ngay dao han 123 8.300.000.000 12.000.000.000 III. Cac khofin phai thu ngin kin 130 1.295.767.248.862 1.359.914.641.509 1. Phai thu ngin han dm khach hang 131 3 618.640.450.413 753.907.767.861 2. Tra truck cho ngtriyi ban ngAn hp 132 4 222.066.523.695 199.660.247.752 3. Phai thu nOi by nein 1.14n 133 - - 4. Phai thu theo tien dO KH hqp dOng xay doing 134 - 5. Phai thu ve cho vay ngAn han 135 5 159.800.000.000 175.800.000.000 6. Phai thu ngin han khac 136 6 303.414.124.684 351.759.775.377 7. Dv phong cac khoan phai thu MI6 doi 137 (8.769.907.157) (121.741.445.696) 8. Tai san thieu chop )(Cr ljf 139 616.057.227 528.296.215 IV. Hang hoa ten kho 140 988.634.113.927 725.636.172.048 1. Hang hoi ten kho 14 1 7 1.015.203.190.611 752.991.256.352 2. Dv phong giam gia hang ton kho 149 (26.569.076.684) (27.355.084.304) V. Tai san npin han khic 150 51.468.110.901 37.201.324.737 1. Chi phi tra trtrac ngAn han 151 8 5.423.529.591 2.421.187.265 2. Thue GTGT ducfc khAu nil' 152 45.112.866.078 34.534.055.884 3.The va the khoan phai thu Nha Nu& 153 16 931.715.232 246.081.588 4.Giao dich mua ban Iii trai phieu Chinh pha 154 - - 5. Tai san ngin han khac 155 B - TAI SAN DAI 113N 200 2.971.670.153.840 2.623.556.840.498 I. Cac khofin phai thu dai kin 210 486.445.926.939 454.274.701.237 1. PM thu dai hp dm khach hang 211 - - 2. Tra trireic cho ngutri ban dai han 212 - - 3. V6n kinh doanh 6. plan vi trvc thu6c 213 - 4. Phai thu nOi b() dai hp 214 - - 5. Phai thu ve cho vay dai han 215 5 6.564.000.000 6.780.000.000 6. Phai thu dai han khac 216 6 479.881.926.939 447.494.701.237 7. Dv phang phai thu dai han kho doi 219 - - II. Tai san co dinh 220 1.167.002.994.710 1.091.758.365.140 1. TSCD Min hinh 221 9 1.146.482.192.792 1.037.123.484.126 - Nguyen gia 222 2.659.556.973.087 2.508.810.816.322 - Gia tri hao mon 1147 Ice 223 (1.513.074.780.295) (1.471.687.332.196)

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2. TSCD thud tai chinh 224 10 17.207.232.132 51.322.242.235 - Nguyen gib 225 23.733.733.520 67.063.327.205 - GO trj hao mon 1uy Id 226 (6.526.501.388) (15.741.084.970) 3. TSCD vo hinh 227 11 3.313.569.786 3.312.638.779 - Nguyen gib 228 3.532.680.880 3.582.749.880 - Gici trj hao mon Iuy Id 229 (219.111.094) (270.111.101) III. Bit dijng san diu ttr 230 13.510.943.241 13.872.843.510 - Nguyen gia 231 14.476.010.625 14.476.010.625 - Gici trj hao mon luSi Id 232 (965.067.384) (603.167.115) IV. Tai san do. dang dai han 240 12 625.612.808.486 409.423.525.744 I. Chi phi san xuit, kinh doanh d& dang dai han 241 - - 2. Chi phi xay dtrng ca ban de. dang 242 625.612.808.486 409.423.525.744 V. Diu ttr tai chinh did han 250 607.091.062.309 594.215.146.190 1. frau to vao cong ty con 251 - - 2. Diu ttr vao cong ty lien doanh , lien kCt 252 2 514.914.024.849 497.074.070.480 3. Dau ttr gap On vao din vi khac 253 2 128.215.080.199 128.215.080.199 4. Dkr phong giam gia du ttr tai chinh dai han 254 (36.038.042.739) (31.074.004.489) 5. Diu to nim giir den ngay dao han 255 - - VI. Tai san dal han Milk 260 72.006.418.155 60.012.258.677 1. Chi phi tra truac dai han 261 8 35.489.436.442 19.225.277.235 2. Tai san thud thu nhap hoan lai 262 9.399.853 78.728.071 3. Thiet bj, vet ttr, phi tong thay the dai han 263 - - 4. Tai san dai han khac 268 5. Lqi the timing mai 269 13 36.507.581.860 40.708.253.371

TONG CQNG TAI SAN 270 5.364.985.340.140 4.851.884.337.305

C - lici PIIAI TRA 300 3.736.527.003.729 3.222.361.919.692 I. Ng ngin hkin 310 2.017.467.322.033 1.659.106.043.134 1. Phai tra ngtx6i ban ngin han 311 14 231.498.238.960 293.323.627.206 2. Ngtr6i mua tra tin truck ngin han 312 15 28.895.951.431 22.250.405.620 3. Thud va cfic khoan phai Op Nha Nu& 313 16 24.663.341.741 21.215.506.139 4. Phil tra cho ngtrOi lao dOng 314 17 56.478.381.354 118.109.083.710 5. Chi phi phai tra ngin han 315 18 9.450.462.098 3.807.284.597 6. Phai tra n0i 130 ngin han 316 - 7. Phai tra tin d0 K1-I,c6a INT &mg xay dkrng 317 - - 8. Doanh thu chtra thkrc hien ngin han 318 1.125.816.181 733.436.600 9. Phai tra ngin han khac 319 19 51.607.832.127 30.793.899.029 10. Vay va nq thud tai chinh ngin han 320 20 1.600.812.252.994 1.163.931.859.086 11. Dkr pile:mg phai tra ngin han 321 21 - - 12. Quy khen thtro.ng, ph6c loi 322 22 12.935.045.147 4.940.941.147 13. Quy binh On gia 323 - - 14. Giao djch mua ban lai trai phieu Chinh phu 324 - - II. Ng diti han 330 1.719.059.681.696 1.563.255.876.558 1. Phai tra ngtrai ban dai han 331 6.883.823.096 13.171.713.436 2. Ngtr6i mua tra tier' truck dai han 332 - - 3. Chi phi phai tra dai han 333 - 4. Phai tra niji b0 ve von kinh doanh 334 - - 5. Phai tra niji 130 dai hart 335 - 6. Doanh thu chtra thkrc hien dai han 336 27.627.792.505 14.208.579.002

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7. Phai tra dai han khac 337 19 32.069.500.000 13.553.500.000 8. Vay va nq thue tai chinh dai hail 338 20 1.650.000.104.267 1.518.098.659.349 9. Trai phieu chuySn doi 339 - - 10. Co phieu txu dai 340 - - 11. Thus thu nh5p hoar' Lai phai tra 341 - - 12. D4r phang phai tra dai han 342 2.478.461.828 4.223.424.771 13. Quy phat trien khoa hoc cong nghe 343 - - D- VON CIIU SO IIITU 400 1.628.458.336.411 1.629.522.417.613 I. Vim chit sir hiru 410 1.628.458.336.411 1.629.522.417.613 1. V& du ttr cita chit so. hitu 411 23 733.505.810.000 733.505.810.000

A • - Co phieu pho thong có quyen bleu quyet 411a 733.505.810.000 733.505.810.000 - Co phiSu uu dal 411b - -

2. ThOng dtr von co phin 412 23 35.309.411.225 35.309.411.225 3. Quyen chon chuyen d6i Val phiSu 413 - - 4. V6n khac dm chu so' hitu 414 - - 5. CO phieu quy 415 - 6. Chenh Tech danh gia lai tai san 416 - 7. Chenh tech tj, gia h6i doai 417 - 8. QuY du to phat trien 418 23 327.632.237.341 308.988.929.341 9. Quyti6 trq sip x6p doanh nghiep 419 - - 10. Quy khac thuOc van chti so hiru 420 23 381.828.119 381.828.119 11. Lqi nhu5n sau thuS chtra pilau phOi 421 23 371.950.778.650 419.038.786.551

- LNST chtra phan ph6i lay ke den cuOi kS, tr 421a 195.093.823.563 118.640.428.138 - LNST chtra phan ph6i kji nay 421b 176.856.955.087 300.398.358.413

12.NgtiOn von du ttr xay dkrng ca ban 422 - - 13. Lqi ich c6 d8ng khong kiern soat 429 24 159.678.271.076 132.297.652.377

A IL Nguon kinh phi va clic quY 430 - - 1. NgtiOn kinh phi 431 - 2. Ngutin kinh phi da hinh thanh TSCD 432 -

TONG CQNG NGUON VON 440 5364.985.340.140 4.851.884.337.305

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Dia chi: 48 Tang Nhan Phu, KP 3, P.Tang Nhon Phu B, Q9, TP. HCM

Ban hanh theo TT só 202/2014/TT- BTC BAO CAO TAI CHINH HOP NHAT QUY 3 NAM 2017

Ngay 22/12/2014 cOa BO Tel Chlnh

Cho ;lam tai chinh ket thac ngity 31 thang 12 nam 2017

BAO CAO KET QUA HOAT DQNG KINH DOANII HQP NIIAT

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QUY 3 NAM 2017

Qay 3 / 2017 Qtly 3 / 2016

Dan vi tinh: VND

Lay ke tir dau nano den cuai ky nay

Nam 2017 Nam 2016

1. Doanh thu ban hang va cung cap dick vu UI VII.1 736.324.606.746 852.112.778.070 2.129.436.214.344 2.374.801.616.669

2. Caic khoin giiim trir 02 1.454.579.057 2.562.054.013 50.456.775

3. Doanh thu than ve bin bang va cung cap djch 10 VII.1 734.870.027.689 852.112.778.070 2.126.874.160.331 2.374.751.159.894

4. Gib van hang ban 11 V11.2 658.508.867.208 741.966.205.675 1.887.397.954.149 2.037.100.708.122

5. Ltd nhuan gap ye ban hang vi cung cap djch vy 20 76.361.160.481 110.146.572.395 239.476.206.182 337.650.451.772

6. Doanh thu hoot dang tai chinh 21 V113 6.619.407.059 2.932.684.260 27.631.831.787 42.456.236.359

7. Chi phi lali chin!' 22 V11.4 30.181.577.676 25.295.927.182 101.944.545.202 92.679.652.638

Trong do: chi phi Di vay 23 34.849.840.473 24.572.931.713 97.200.797 696 83 557.568.610

8. Phan !Ai hop to trong tong ly lien kel, lien doar: 24 49.500.100.876 9.351.742.363 199.632.482.141 144.207.195.248

9. Chi phi ban hang 25 V11.5 27.430.956.341 24.218.282.996 70.742.488.745 70.442.118.874

10. Chi phi quan ly doanh nghiep 26 \'11.6 37.514.933.874 44.473.034.659 119.799.711.956 117.416.859.381

11. L9i nhuan thuan tu• hoot clang kink doanh 37.353.200.525 28.443.754.180 174.253.774.207 243.775.252.486

12. Thu n hap kink 3 1

311

V11.7 7.234.202.653 3.010.141.883 26.961.360.402 10.037.856.057

13. Chi phi Idnic 32 V11.8 4.166.302.774 7.552.069.590 22.307.889.711 7394.552.473

14. Lai n h kink 40 3.067.899.879 (4.541.927.707) 4.653.470.691 2.443.303.584

15. Tang I9'i nhuan ke wan tririrc thud 511 40.421.100.404 23.901.826.473 178.907.244.898 246.218.556.070

16. Chi phi thue thu nhap doanh nghi5p hien hAnh 51 531.499.564 1.007.463.255 1.764.487.834 1.745.668.827

17. Chi phi thue thu nhap doanh nghiep hoan 52 23.109.412 23.109.400 69.328.218 69.328.218

18. Lai nhuan sou !mit Ihu n hap doanh ng hiep 60 39.866.491.428 22.871.253.818 177.073.428.846 244.403.559.025

M., Lpi nhuan sun thug air) cii thing Min sá 62 (415.362.636) 685.935.782 216.473.759 42.322.496

18.; Lei nhuan sun (hidden cJ riling clia tong ty nee 61 40.281.854.064 22.185.318.036 176.856.955.087 244.361.236.529

19. Lai ca ban tren ca phieu 70 VII.9 549 303 2.305 3.199

NCIrit11 LAP BIEU

Le Thi TO Anh

Bao cat:, nay phai duck dcc cung vOi Bon thuyat minh Bao cao tai chinh hop nhat 4

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Miu so B03- DN Dja chi: 48 Tang Nhon Piit, KP 3, P.Tang Nhon Phi B, Q9, TI'. I1CM

Ban !lath thco TT so 2022014/TT- OTC

BAO CAO TAI CHINK HOP NHAT Ql.P? 3 NAM 2017

Ngay 22/12/2014 cia BO Tai Chink Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2017

BAO CAO LUV CHUAN TIEN TE HOP NIIAT (Thy() Oman phip troc dip)

QUY 3 NAM 2017

Don vj VND

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QUY 3 Lily k4 tir diu ram an cuOi qui, Min 2017 Nam 2016 NAm 2017 Nam 2016

I. Ltas chuyin lien ft? hoot Ong kink doanh

01 1.

2.

3.

4.

5.

6.

7.

Tan thu bin hang, cung cap dich vu vi doanh thu khic 768.567.820.105 859.357.022.753 2.524.101.831.285 2.917.005.772.328

Tien chi In cho ngtrbi cung clip hang 116a vi dich vu 02 (809.550.304.440) (775.361.941.584) (2.413.288.683.145) (2.386.364.862.773)

Tan chi tra cho ngubi lao Ong 03 (140.761.386.8141 (78 985.187.491) (345.241.920.406) (296.626.624.074)

Tien chi tra Iii vay 04 (19.619,363.820) (13.808.476.043) (71.402.634.060) (80.519.661.720)

Tian chi nOp Mum thu nIthp doanh ngltiOp 05 (1.145.601.748) (615.241.029) (4,633.857.981) (1.454.415.637)

Tien thu khic tir hoot ding kinh doanh 06 52.572.668.069 25.115.977.455 117.885.721.600 103.689.760.788

Tien chi khic cho hoot ding kinh doanh 07 (45.564.648.469) (37.876.737.557) (157.302.497.550) (159.958.435.908)

btu chuyln tan thtan ttt hoot tang kinh dorm/. 20 (195.500.817.1172 (22.174.583.496) (349.882.040.257) 95.771.533.004

II. Lint chuyen tien tir hoot dOng din lir

1.

2.

3.

4.

5.

6.

7.

Tian chi di mua sat, xiy dtmg tai sin c6 din)] vi - • -

ciic Iii sin dill hen khic 21 (166.962.093.715) (68.503.772.367) (379.256.338.560) (246.253.707.585)

Tien thu tir thanh 1Y, nhuong ban tai salt ce. dinh vi - - cac tai sin dai lien khac 22 7.808.453.885 6.629.446.066 9.415.893.885 12.877.721.036

Tien chi cho vay, mua cac cOng cu nq dm don vi khic 23 - (1.000.000.000) (11.440.000.000) (1.000.000.000)

Tien thu IA cho vay, bin lei cac tong cu nq caa don vi khic 24 15.359.803.084 - 30.867.803.084 14.600.000.000

Tien chi dau tu, g6p von vac, din vj khic 25 (18.430.122.551) (72.876.132.500) (26.159.548.200) (72.876.132.500)

Tien thu hbi daiu tua6p von van don vj khic 26 34.700.000.000 89.209.640.000 34.700.000.000 145.209.640.000

Tien thu Hi cho vay, c6 tirc va lqi nhuan duoc cilia 27 79.392.313.704 37.806.410.764 252.847.247.850 249.648.908.743

Lint chuyin tan (hub tic haft d(htg dart tit 30 (48.131.645.593) (8.734.408.037) (89.024.941.941) 102.206.429.694

III. LtrticLytu 4n tien lir hoot itin thi chinh

1.

2.

3.

4

5.

6.

Tien thu tit phat hanh cii phi6u, nhin gem von dm chit st) h0ti 31 - - - -

Tien chi trag§p yin cho cac chi sii hail, must loi - -•

di phieu ant doanh nghiep di pilaf kinh 32 - - - -

Tien vay nglin hen, clai hen Man dirqc 33 1.272.239.260.623 892.637.939.522 3.348.440.082.506 2.908.230.945.391

Tien chi in nq gtic vay 34 (955.102.931.247) (814.941.105.489) (2.793.830.660.938)

(3.042.703.304)

(2.986.031.773.056)

Tien chi id no thue tai chinh 35 (2.080 948 598) (772.599.997) (772.599.997)

Co tire, Iqi nhuan di tra cho chi sa him 36 (58.101.764.863) (5.629.012.914) (156.533.563.213) (124.106.798.539)

Luw chuyin lib thou& 1k haft AM: tai chinh 40 256.953.615.915 71.295.221.122 395.033.155.051 (202.680.226.201)

Ltru chuyin tien thuAn trong aim 50 13.321.153.205 40.386.229.589 (43.873.827.147) (4.702.263.503)

Tien vi ttrovg strung an au aim 60 VI.1 37.365.074.852 64.971.351.887 93.575.358.513 110.201.205.897

Anh hirang cha thay dOi ty gia hed doii qtly den ngooi to 61 (1.540.515.447) 167.253.291 (555.818.756) 25.892.373

Tien vi tuong throng tien cuOi ram 70 VI.1 49.145.712.610 105.524.834.767 49.145.712.610 105.524.834.767 TP. Ho Chi Minh, ngay 25 thing 10 nitm 2017

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Nrio aio nay phiit du c AIC ding vii Bin ano6 ninth Ain cmo tin chinh hop filial 5

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TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhan Ph6, khu phO 3, phu&ng Tang Nhan Ph6 B, qu4n 9, TI'. HO Chi Minh BAO CAO TA1 CHiNH HOP NHAT QM( 3 NAM 2017 Cho quy ket thirc ngiy 31 thing 12 nam 2017

BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT QUi/ 3 Cho nam Idt tit& ngay 31 thing 12 nam 2017

I. DAC DIEM IIOAT DQNG

1. Hinh thin sir hien yen Tong C6ng ty co phAn Phong Phu (sau day pi tat la "Tong Cong ty" hay "Cong ty me") la ding ty co phen.

2. Linh vtrc kinh doanh Tong Cong ty kinh doanh trong nhieu linh vyc khdc nhau.

3. Nganh nghe kinh doanh Hoyt dOng kinh doanh chinh c6a Tang Cong ty la: San xuAt, mua ban sal, vai, khan, chi may, chi thou, san phAm may mdc va th6i trang (trir thy, nhuOm, ha in tren san phAm dot, may dan, gia ding hang (Id qua sir dyng); NhuOm va hoar' tat vai; Mua ban hoa chAt, thuoc nhu6m (tar haa chat c6 tinh d6c hyi mph); Mua ban may mac thiet bi, vat tu, phi tong, phi lieu nganh dot — nhuOm — may; San xuAt sqi, sqi nhan tyo (trir tai the thai); Buon ban to, xa, sqi dot, hang may mdc; Sdn xuat va kinh doanh mac khodng, bia, ruqu, mac giai khat cac loyi; San xuat va kinh doanh cac loyi bao bi phyc vu cho nganh bia ruvu, ntnrc giai khac; Kinh doanh dich vu van tai,..

4. Chu k5' san xuAt, kinh doanh thong thtriing Chu kj, san xuAt kinh doanh thong thuong cua Tang C6ng ty khong qud 12 thing.

5. CAu true Tap clown Tdp down bao gom hap Cong ty me va 06 cong ty con chiu sy kiem soat cua Cong ty me. Town b6 cac cong ty con duvc hap nhAt trong Bao cdo tai chinh nhAt nay.

TS, 1110 Ich Ty IO quyen bieu

guy& So cu 6i S6 du

quy nam SO cu 6i S6 du

quS, Min 60.99% 60.99% 60.99% 60.99%

51.97% 51.97% 51.97% 51.97%

60.74% 60.74%

60.00% 60.00% 60.00% 60.00%

71.00% 71.00% 71.00% 71.00%

Ban thuyjr ninth nay la InOt by plain va phcii dwpr dQc cling vai Bdo crio tai chinh hyp niat 6

TONG CONG TY Co PHAN PHONG PHCI Dja chi: 48 Tang Nhon Phu, khu 130 3, phuang Tang Nhon B, quart 9, TP. I-16 Chi Minh BAO CAO TAI CHiNH HQP NHAT QUY 3 NAM 2017 Cho quj, ket thic nay 31 thing 12 nam 2017 Bin thuyet minh Bio can tai chinh hyp !that (tier) theo)

Ten cong ty Dia chi try so. chinh

TS( le quyen bieu TS, If Igi ich guy&

Hoat Ong kinh S6 cuoi SO du SO cu6i SO dAu doanh chinh guy nam qujr nim thuac nhuOm, may mac thiet bj ngAnh det may Kinh doanh djch vy 35.63% 35.63% 68,56% 68,56% Iuu tra ng8n ban vi kinh doanh bit dOng sin

Cong ty co phan tu

17 Hai BA Trung, phuang Khinh Phu

Xuang Iluan, TP. Nha Trang, tinh Khanh Flea

5b. Dann that cac Cling ty lien kit duTic phtin rink trong Brio edo trti adult he p pluton pluip von dui hfru

Cong ty TNHH xfiy dung Phong Dim

Ging ty co phtul phat trien nhi Phong Ph6 Daewon Th6 Dim Ging ty cei phAn dau tu phat trien Phong Ph6 Lang C6

Cong ty cO phAn x6c tien thuong mai vi tu Phong Phil

Cong ty c6 phan may Gia Phtic

Dia chi try s6 chinh So 48 Tang Nhon Phu, phuting Tang Nhon Phu B, quan 9, TP. Ha Chi Minh Tea nha Gilimex, tang 12-2, 24C Phan Ding Luu, phueng 6, quan Binh 'Mph, TP. HO Chi Minh SO 159 Dien Bien Phu, quan Binh Thanh, TP. Ha Chi Minh

S6 09 Ph6 DOng Thien Vuong, TP.Di Let, tinh Lam DEng

SO 9/7 throng s6 3, phutmg Binh Trung Dong, quan 2, TP. Ha Chi Minh

S6 378 Minh Khai, phuang Vinh Tuy, quan Hai BA Tnmg, TP. HA NOi Than Phil Hai 2, xa LOc vinh, huyen Phu LOc, tinh Thira Thien Hue

SO I68B Bai Thi Xuan, phuang Pliant NO Lao, quan I, TP. HS Chi Minh

48 Tang Nhon Ph6, Khu phO 3, Phuerng Tang Nhon Phir B, Quan 9, TP. HO Chi Minh

Hoyt dOng kinh doanh chinh San xuAt, mua ban bong, xa, son

Kinh doanh djch vy van chuyen, giao nhan, djch vy xuAt khu DAu tu, xiy dung, kinh doanh bit dOng sin Sin xuAt, kinh doanh sin phAm (let may, nguyeni3hy lieu, may mac thiet bj ngAnh (let may San xuAt, mua ban bong, xa, slat chi, sari pham dirt may. Mua ban vat tu, may m6c thiet bj nganh dot. Kinh doanh djch vy van chuyen, giao nhan Xay dung Ong trinh din dung, kinh doanh tong hop, trang vi cham sec rung, cac djch vy du lich , kinh doanh vat lieu xiy dung. Sin xuAt, kinh doanh bong nguyen lieu nhap khau; sin xuat va xuAt khAu cac loAi khan long San xuAt vi buon bin hang may mac

nheit theo

Ts, 1 vein g6p

TS, .1 guy& bieu quyet

35.00% 35.00%

26.93% 26.93%

21.51% 21.51%

40% 40%

35% 35%

44.02% 44.02%

37.63% 37.63%

41.26% 41.26%

25% 25%

Ten Ong ty Cong ty TNHH Coats Phong Phu

Cong ty cO phAn dAu tu phat trier' Phong Ph6

Cong ty CO phan dAu tu phat trien nhi vi d8 thj HUD Sii Gen

Cong ty co phAn may DA LAt

Ban thuyit minh nay la mdt bd phdn hqp thanh va phcii dupc dpc cang v6i Bao cao tat chInh hep nhtit 7

TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu phO 3, phtrang Ting Nhan Phu B, quin 9, TP. HO Chi Minh BAO CAO TAI CHINH HOP NHAT QU'i' 3 NAM 2017 Cho q4 ket thic ngiy 31 thing 12 nam 2017 Ban thuyet minh Bao cat) tai chinh hqp nhAt (tiep theo)

II. NAM TAI CIIINII, DON VI TIEN nSir DUNG TRONG KE TOAN

I. Nam tai chinh Nam tai chinh caa Tap doan bat dAu tir ngay 01 thing 01 va ket fink vao ngay 31 thang 12 hang nam.

2. Don vi Hen tg sir dung trong ke toan Dan vi tien to six dung trong ke toan Deng Viet Nam (VND) do phAn cac nghiep vu &roc thirc hien bang don vi tien to VND.

III. CHUAN Wit VA CHE DO KE TOAN AP DUNG

1. Che dQ ke town ip dung Ngay 22 thang 12 nam 2014, BO Tai chinh da ban hanh Thong tu so 200/2014/TT-BTC htrang din Che dO ke toan doanh nghiep thay the Quyet dinh sO 15/2006/QD-BTC ngay 20 thang 3 ram 2006 ciia BO truing BO Tai chinh va Th8ng tu so 244/2009/TT-BTC ngay 31 thang 12 nam 2009 dm BO Tai chinh ciing nhir Thong tu sO 202/2014/TT-BTC thay the cho !lan XIII - Thong tu so I61/2007/TT-BTC ngay 31 thang 12 nam 2007 oh BO Tai chinh twang can lap va trinh bay Bao cao tai chinh hop nhAt theo ChuAn moc ke toan Viet Nam sO 25 "Bao cao tai chinh hqp nhAt va ke toan cac khoan dAu tu vao Ong ty con". Cac Th6ng to nay c6 hieu Iirc Ap dung cho qu51 bat dAu vao hoac sau ngay 01 thang 01 clam 2015. Tap doan Ap citing cac Chuan moc ke toan, cac Thong to nay va cac thong tu khac htrang clan thirc hien Chuan moc ke toan cua BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh hop nhAt.

2. Tuyen be ve viec than thu ChuAn rni,rc ke toan va Ch6 dt) ke loan Ban Tong Giam d6c dam bao da tuan thti yeu cAu cua cac chuAn mqc ke loan, Che de ke toan doanh nghiep Viet Nam dtrqc ban hanh theo Thong ttr s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014, ThOng ttr so 202/2014/TT-BTC ngay 22 thang 12 nam 2014 cang nhtr cac th6ng ttr khac huUng can thvc hien chuAn Intrc ke toan dm BO Tai chinh trong viec Idp va trinh bay Bao cao tai chinh hqp nhAt.

IV. CAC CHIN!! SACH Kt TOAN AP DUNG

1. Co' se' lap Bao cao tai chinh hqp nhAt Bao cao tai chinh hop nhAt dtroc lap tren ca so ke toan dOn tich (trir cac thong tin lien quan den cac luting tien).

2. Co sir hop nhAt Bao cao tai chinh hop nhAt bao gom Bdo cao tai chinh tong hop dm Cong ty mg va Bao cao tai chinh ctia cac Ong ty con. Cong ty con IA dan vi chiu so kiem soat cua C6ng ty mg. Sr kiem soat ton toi khi C6ng ty mg c6 kha nang trvc tier) hay gian tiep chi phoi cac chinh sach tai chinh va hoat Ong cua cong ty con de thu dirge cac Igi ich kinh to tin cac hoot &Ong nay. Khi xac dinh quyen kiem soat c6 tinh den quyen bieu quyet tiem nang phat sinh tin cac wen ch9n mua hoac cac cong co no va cong cu von c6 the chuyen doi thanh co phi& pho thong tai ngay ket thiic

Ket qua hoat Ong kinh doanh cua cac cong ty con ducrc mua loi hoac ban di trong nam dugc trinh bay trong Bao cao ket qua hoat &Ong kinh doanh hop nhAt tir ngay mua hodc cho den ngay ban khoan dAu tu a cong ty con do.

Bien thuyit mink nay let mOt 110 pheM hqp themh vet pheti chtqc elpc cling y& 134o coo tai chinh hap nhcit 8

TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu phi 3, phtrong Tang Nhan Phu B, quail 9, TP. 1i6 Chi Minh BAO CAO TAI CHINH HOP NHAT QUi' 3 NAM 2017 Cho quj, ket thiic ngay 31 thang 12 nam 2017 Ban thuyCt minh Bac, can tai chinh him nhAt (ti6p theo)

Bdo cdo tai chinh cua tong ty me va cac cong ty con sir dung de hqp What duqc lAp cho ding mot kj, ke town va dp dung cac chinh sdch ke Wan thOng Mat cho cac giao dich va sir kiOn ding logi trong nhang hoAn canh twang tier. Trong twang hqp chinh sach ke toan cua ding ty con khdc chinh sdch ke toan dp dung thong nhat trong TAp doAn thi Bao cdo tai chinh cua ding ty con se c6 nhUng dieu chinh thich hqp trtrac khi sir dung cho viOc lAp Bap cdo tai chinh hap nhat. SO du cac tai khoan tren Bang can dei ke toan giUa cac cong ty trong ding TAp &An, cac giao dich nOi b0, cac khodn lai nOi b0 chua thuc hiOn phat sinh tit cac giao dich nay phAi dugc logi trir hoan toan. Cdc khoin 0 elm thuc hiOn Oat sinh cac giao dich nOi 1)0 ding duce logi 1)6 tar khi chi phi tgo nen khoan 18 da kh6ng the thuh6i dirge

Lqi ich cua c6 clang khong kiem sodt the hiOn phan lai hoac 18 trong ket quA kinh doanh va tai san than cua cong ty con khong duqc nary' glut bed TAp doAnva duce trinh bay khoin muc rieng tren Bdo cdo ket qua hoot thing kinh doanh hqp , va ten Bang can dei ke Wan hqp nhAt (thuOc phan v6n chti sa hau).

3. Cdc giao dich bang ngogi to Cdc giao dich phat sinh bang ngogi tO dugc chuyen d6i theo tj, gia tai ngAy phdt sinh giao dich. SO du cac khoan muc tien tO co g6c ngooi to tai ngay ket thOc quj, dugc quy dOi theo ty' gid tai ngay nay.

Chenh lOch tj, gid phdt sinh trong nAm tit cac giao dich bang ngogi to duqc ghi nhAn vac) doanh thu hoat Ong tai chinh hoac chi phi tai chinh. Chenh loch tj, gid do danh gid lai cac khodn muc den to c6 g6c ngooi tg tai ngay ket that quj, sau khi bit trix chenh lOch tang va chenh lOch giam duqc ghi nhAn vao doanh thu hogt Ong tai chinh ho4c chi phi tai chinh.

TS, gid sir dung de ddnh gid Igi so du cac khoAn muc tien tit có gee ngooi to tai ngAy ket thiic quj, dirge xdc dinh theo nguyen tic sau: • DOi v6i cac khoan ngogi to gai ngAn hang: tj, gid mua ngogi tO cua ngan hang nai T'Ap

&An ma tai khoin ngogi tit. • DOi vai cac khodn muc tien tO c6 gee ngooi to dugc phan logi IA tai san khdc: ty' gid

mua ngogi tO cua tirng ngAn hang. • D6i yeti cac khoan muc tien tO c6 goc ngogi tit duqc phan logi IA nq phai trd: tj, gid ban

ngogi tg cua tirng ngAn hang (Ngan hang TOp doAn thuang xuyen c6 giao dich).

4. Tien NI cac khoan twang throng tien Tien bao gem tien mat va tien gai ngan hang Wong kj, han. Cdc khoan tuang throng tien la cac khoan du to npin han co thai han thu h6i kitting qua 03 thang ke tit ngay dau tu, c6 MIA nano chuyen doi de clang thAnh mOt ltding tien xac dinh kh6ng c6 ro trong vi0c chuyen doi thanh tien tai thai diem bdo cao.

5. Cac khan dau hr tai chinh Cdc khan dau tut vao cong ty lien doanh, lien ket Ging ty lien doanh C6ng ty lien doanh IA doanh nghiOp duce thanh IAp tren ca set thaa thuAn tren hop d6ng ma theo dO TAp doan va cac ben tham gia thirc hiOn hogt dOng kinh to tren ca so d6ng kiem scat. D6rig kiem scat duqc hieu IA viOc dtra ra cac guy& dinh mang tinh chien Itrac lien quan den cac chinh sdch hoat dOng va tai chinh cua cong ty lien doanh phdi c6 sir ding thuAn cua cac ben tham gia lien doanh.

Ban shuyit minh nay Id mdt b¢ Ain hqp Mann va phcii dugc d9c cung vdi Bdo cdo ten chinh hqp Whit 9

TANG CONG TY CO PHAN PHONG PHCI Dja chi: 48 Tang Nhon Phu, khu phe, 3, phutyng Tang Nhcin Phu B, quOn 9, TP. HO Chi Minh BAO CAO TAI CHiNH HOP NHAT QUY 3 NAM 2017 Cho quy ket thtic ngay 31 (hang 12 nam 2017 Ban thuyet minh Bao ego tai chinh hqp nhgt (tiep theo)

Tap doan ghi nhan lgi ich dia minh trong ca s6 kinh doanh dOng kiem sat theo phuong phap von chu sa tau.

Cong ty lien kit Cong ty lien ket la doanh nghiap ma Tap doan c6 anh huang dang ke nhung khong c6 quyen kiem soat dOi vai cac chinh sach tai chinh va hoot clang. Anh htrOng clang ke the hien a quyen tham gia vao viac dtra ra cac quyet djnh ye chinh sach tai chinh va hoot d6ng dia doanh nghiap nhan dau tu nhung khong kiem sat cac chinh sach nay.

Cac khoan du tu vao cac cong ty lien ket duct ghi nhan theo phucmg Oaf) von chu so hay. Cdc khodn ttr vao cong cu Win cda don vE khdc Dau ttr vao cong cv von cua dan vi khac bao gom cac khan du to cong cv von nhung Tap doan khong c6 quyen kiem sat, &mg kiem sat hoac co anh 'mow clang ke doi vai ben duvc dau

Cac khoan dau to vao cong cat von cCia don vj khac dtrac ghi nhan ban du theo gia g6c, bao gom gia mua hoac khoan gop von cong cac chi phi trvc tiep lien quan den hoot clang dau

Dv phong ton that cho cac khan dau to vao ding ci von cua can vj khac cluvc trich Iap nhir sau: • DOi vai khan du tu vao co phi'eu niem yet hoc gia tri hap ly khoan dau to duce xac

dinh tin cay, viec lap cll.r phong dva tren gia tri thi tarn dm co phieu. • DOi vai khan du tu khong xac djnh (Urge gia tri haply toi thexi diem bao cao, viac lap

du phong cluvc thvc hien can dr vao khan 18 cCia ben ducce dau to vai mire trich lap bang chenh lath gitta von go thvc to cua cac ben toi dan vi khac va von chCi so* hOli thurc co nhan vai ty la gop v6n cua Tap doan so vai tong so On gop thvc to cua cac ben tai clan vi khac.

Tang, giam s6 chr phong tOn that du to vacs cong cv von dia dan vi khac can phai trich lap toi ngay ket thtic quj, dtrot ghi nhan vac) chi phi tai chinh.

6. Cac khan phai thu Cac khoan nci phai thu &lac trinh bay theo gia tri ghi s6 trir di cac khoan du phong phai thu kho doi.

Dkr phOng phai thu khO dOi ducfc lap cho tirng khoan nq phai thu kho doi can ca vao tuOi no' qua hon ctia cac khan na• hoac di1r kien mirc ton that co the xay ra, cu the nhtr sau: • Doi vai rig phai thu qua hon thanh toan:

30% gia tri dOi vai khoan nq phai thu qua hon tir tren 06 thang den dual 01 nam. 50% gia tri doi vai khan rig phai thu qua hon tir 01 nam den dtrai 02 nam. 70% gia tri dOi vai khoan nq phai thu qua hon tir 02 !lam den dual 03 nam.

- 100% gid tri dOi vai khoan nq phai thu qua hon tir 03 nam tra len. • D6i vai rig phai thu chtra c ua hon thanh tan nhung kh6 co kha nang thu h6i: can cir

vao dcr kien mac tOn that de lap dcr phong.

Tang, giam so du dv phong ncr phiti thu kh6 dOi can phai trich lap toi ngay kat thac quj, &rye ghi nhan vac) chi phi quan 1j, doanh nghiap.

V

Ban thuyii minh nay la mOt b¢ phOn hqp thanh va phtii dupr d9c ding vai 136o cdo tai Minh hqp Ail

10

TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, kho phO 3, pinking Tang Nhcm Phu B, quan 9, TP. HO Chi Minh BAO CAO TAI CHiNH HOP NHAT Q1Pk 3 NAM 2017 Cho quji ket thtic ngay 31 thong 12 nam 2017 Ban thuyet minh Bao ctio tai chinh hyp nidd (tiep theo)

7. Hang ton kho Hang ton kho dugc ghi Whin theo gia thap han giira gia g6c va gia tri thuan có the thuc hien dugc.

Gia g6c hang ten kho dugc xac dinh nhtr sau: • Nguyen vat lieu, hang hea: bao gem chi phi mua va cac chi phi lien quan true tiep khac

phat sinh de c6 duct hang ton kho a dia diem va trong thai hien tai. • Thanh phAm: bao gem chi phi nguyen vat lieu, nhan ding trkrc tiep va chi phi san xuAt

chung c6 lien quan true tiep dtrgc phan b8 dua ten mat de hoot Ong binh thuang. • Chi phi san xuat kinh doanh do dang bao

- Xay dung du an bat Ong san: bao gom chi phi xay dung, !Ai vay, guy& sir dung dAt va etc chi phi c6 lien quan true tiep khac.

- San xuAt san phAm: bao gem chi phf nguyen vat lieu chinh, chi phf nhan citing va cac chi phi c6 lien quan trkrc tie!) khac.

Gia goc cua hang ton kho doge tfnh theo phtrang phap binh quan gia quyen va &Jac hoch toan theo phtrang pilaf) ke khai thuOng xuyen. GiA tri thuan c6 the thuc hien &lac la giA ban uac tinh c6a hang ten kho trong kjt san ,xuAt, kinh doanh binh thu6ng tar chi phi trot tinh a hoan thanh va chi phi trac tinh an thiet cho vice tieu thu ch6ng.

Du phong.giam gia hang ten kho doge lAp cho tirng mat hang ten kho ca gia gee IOn han giA tri thuan c6 the thuc hien dugc. Tang, giam se du du phong giam gia hang ten kho an phai trich lAp tai ngay ket thlic quj, doge ghi nhAn vao giA yen hang bAn.

8. Chi phi tra truk Chi phi tra fru& bao gem cac chi phi thuc to da Oat sinh nhung c6 lien quan den ket qua hoot Ong san xuAt kinh doanh cua nhieu kS, ke toan.

9. TAi san c6 dinh hiru hinh Tai san co dinh hiru hinh dirge the hien theo nguyen gia tit hao mon luy ke. Npuyen gia tai san ce dinh hau hinh bao gem toan b4 cac chi phi ma TAp doan phai be ra de do dirge tai san ce dinh tfnh den thai diem dua tai san de vao tong thai san sang sir dung. Cac chi phi Oat sinh sau ghi nhAn ban dAu chi duac ghi tang nguyen gia tai san ce dinh neu cac chi phi nay chic chin lam tang 191 fch kinh to trong tuang lai do sir dung tai san de. CAc chi phi Oat sinh khong thoa man dieu kien tren dirge ghi nhAn la chi phi san xuAt, kinh doanh trong k5'.

Khi tai san ce dinh hiru hinh &lac ban hay thanh ly, nguyen gia va gia tri hao m6n luy ke dirge 'Oa so va lai, to Oat sinh do thanh 15, dirge ghi nhAn vao thu nhAp hay chi phi trong nam.

Tai san c6 dinh hUu hinh doge khau hao theo phuung 014 duUng thing dua tren th6i gian hiru dung trac tinh. Se nam khAu hao cua etc loci tai san ce dinh hiru hinh nhtr sau: Loai tai san c6 dinh SO Mtn Nha cera, vat kien trite 05 — 50 May mac va thiet bi 08 —15 Phuang tien van tai, truyen an 06 — 12 Thiet IA, dung co quan ly 03 — 05 Tai san ce dinh hiru hinh khac 03 —05

Ban thul ,if minh nay la mkt 1)'‘a phan hpp thank Va phai ductc (kw cling y& Boo ccio tat chinh hpp niuit 11

TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhcm Phu, khu ph6 3, phutmg Tang Nhcrn Phu B, quan 9, TP. E115 Chi Minh BAO CAO TAI CHINH HOP NHAT QU'' 3 NAM 2017 Cho quy ket thilc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh hqp nhit (tiep theo)

10. TM san c6 dinh thue tai chinh Thue tai san dugc phan loyi la thue tai chinh neu phan ton rei ro va Iqi fch gin lien vai quyen s& him tai san thuOc ve ngtzei di thue. Tai san c6 dinh thue tai chinh dugc the hien theo nguyen gia trir hao men My ke. Nguyen gia tai san c6 dinh thue tai chi/1h IA gia filar) hen giita gia tri hey 15/ dm tai san thud tai thei diem khai du cua hop deng thue va gia tri hien tai cua khoin thanh toan tien thud Col thieu. TS, le chiet khau de tit-1h gia tri hien tai cua khoan thanh toan tien thue tai thieu cho viec thue tai san IA lai suit ngam dinh

the hgp

(Jong thue tai san hoac suit ghi trong hqp deng. Trong trueng hop khong the xac dinh dugc lai suit ngam dinh trong hey, citing thue thi sir dung !Ai suit Wen vay tai thei diem khai dau viec thue tai san.

TAi san c6 dinh thue tai chinh dugc khau hao theo phtrang phap &rang thang dui tren tiled gian hau dyng trot tinh. Trong tracing hgp kitting chic chart Tap doan se c6 quyen so hint tai san khi het hyn hop thing thue thi tai san co dinh se duet khau hao theo thei gian ngin hen girra thei gian thue va thei gian hitu dung tree tfnh. S6 nam khau hao cua may mac thiet 131 thue tai chfnh tir 06 nam den 10 ram.

11. 136t Ong san du to 136t dOng san dau to cua met phan cua nha chung cu thuOc so hitu Tap doan dugc sir dyng nham mac dich thu Igi tir viec cho thue. Bat dung san dau to cho thue dugc the hien theo nguyen gia trir hao men lay ke.

BAt dOng san du to sir dyng de cho thue dugc khau hao theo phtrang, phap dueng•thing daa tren thei gian hint dung trac tfnh. S6 nam khau hao co se hy tang IA bat Ong san dau to trong 30 ram.

12. TM san co dinh ve hinh TAi san ce dinh vo hinh dugc the hien theo nguyen gia trir hao men My ke.

Nguyen gia tai san c6 dinh vo hinh bao g6m toan be cac chi phi ma Tap doAn phai be ra de CO duct tai san ce dinh tinh den thei diem dua tai san de vac) tryng thai san sang sir dung. Chi phi lien quan den tai san of) dinh vo hinh phat sinh sau khi ghi nhan ban dau dugc ghi nhan IA chi phi san xuat, kinh doanh trong kjf trir khi cac chi phi nay gin lien \fed met tai san c6 dinh vo hinh cu the va lam tang lgi fch kinh to tir cac tai san nay.

Khi tai san co dinh vo hinh dugc ban hay thanh nguyen gia va gia tri hao men My Ice dugc xoa so va lai, 18 phat sinh do thanh 15, dugc ghi nhan vAo thu nhap hay chi phi trong nam.

TM san c6 dinh vo hinh cua Tap doan chi co chuong trinh phAn

13. Chi phi xay dkrng co' bin di* dang Chi phf xay dkrng co ban do dang phan anh cac chi phf lien quan trkrc tiep (bao g6m ca chi phf lai vay ce lien quan phu hey vai chfnh sach ke toan cua Tap doan) den cac tai san dang trong qua trinh xay dung, may mac thiet bi dang lap ot de phyc vu cho mac dich san xuat, cho thue va quan ljt cang nhu chi phi lien quan den viec sirs ch0a tai san c6 dinh dang thkrc hien. Cac tai san nay dugc ghi nhan theo gia gOc va khong dugc tinh khau hao.

14. Hop nhit kinh doanh va Iqi the thtrang mai Viec help nhat kinh doanh duet ke toan theo phuang phap mua. Gia phi hqp nhat kinh doanh bao gem: gia tri hqp 1j, tai ngAy dien ra trao dei cua cac tai san dem trao doi, cac khoan ng phai tra da phat sinh hoac da thira nhan va cac gong cu von do Tap doan Oat

Ban thuyit minh nay is mot bd phdn hqp thank va phdi dugc d9c ming yoti Bcio cko tai chinh hqp nhdt 12

TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan Phti, khu phe 3, phu&ng Tang Nhan Phu B, quail 9, TP. HO Chi Minh BAO CAO TAI CHINH HOP NHAT QUir 3 NAM 2017 Cho quy ket thac ngay 31 thong 12 nam 2017 Bin thuyet minh B. o c3o tai chinh hop nhAt (tiep theo)

hanh de clOi lay quy&I kiem soot ben bi mua va cac chi phi lien quan true tiep den vi0c hqp nhat kinh doanh. Tai san di mua, nq phai tra co the xic djnh dirge va nhang khoan nq tiem tang phai ganh chju trong hqp nhAt kinh doanh dugc ghi nhan theo gid trj hgp ljt toi ngay nom giir quyen kiem soot.

Lqi the thuang moi dugc phan be theo phucmg ?hap clueing thing trong 10 nom. Khi c6 bang chUng cho 0.4 lqi the thuang moi bi ton that Ian hart so phan be thi so phan bo trong nom la s6 ten that phat sinh.

Lai ich cua co (long khong kiem soot tai ngay hqp nhat kinh doanh ban dL dugc xac djnh tren ca sa ty' 10 cua cac ce dong khong kiem soot trong gid trj hqp 13% cua tai san, nq phai tra va nq tiem tang duce ghi nhan.

15. Cac khan nq phai tra va chi phi phai tra Cac khoan nq phai tra va chi phi phai tra dirge ghi nhan cho se tien phai tra trong twang lai lien quan den hang Ma va dich vii da nhan dugc. Chi phi phai tra dirge ghi nhan dua tren cac trac tinh hgp 1j, ve se tien phai tra.

16. VOn chti s& heir Vin gdp cua chit so• hfru Win gop dm chi' sa hiru dirge ghi nhan theo so von thuc to di gop cua cac co (long cua Tong Cong ty.

Tiling der Win cn phtin Thing du On co phan dirge ghi nhan theo so chenh 10th gifra gid phdt hanh va m0nh gid ce phieu khi phat hanh tan dau hoac phat hanh bo sung, chenh 10th gi0.a gia tai phat hanh va gid tri so sach cua co phieu guy va eau phan von cua trai phieu chuyen doi khi dao han. Chi phi trtrc tiep lien quan den vi0c ph& hanh be sung co phieu va tai phat hanh co phieu quy doge ghi giam thing du von c6 phan.

Vin khdc cua sa hfru Von khac dugc hinh thanh do be sung tir ket qua hoot d6ng kinh doanh, danh gia loi tai san va gia tri cOn loi giera gid tri hgp 1St cua cac tai san doge tang, bleu, tai try sau khi trix cac khoan thud phai n6p (neu c6) lien quan den cac tai san nay.

Co' phi& qu9 Khi mua loi c6 phieu do Tong Cong ty phdt hanh, khoan tien tra bao gem ca cac chi phi lien quan den giao djch dugc ghi nhan la co phieu quy va dirge phan dnh la mgt khoan giam trir trong von chit sa him. Khi tai ph& hanh, chenh 10th giaa gia tai phat hanh va gia so sach cua co phieu guy, dirge ghi vao khoan myc "Thing du von co phan".

17. Phan phOi lqi nhup Lqi nhuan sau thud thu nhap doanh nghi0p doge phan phei cho cac ce Tong sau khi di trich lap cac qui theo Dieu 10 cua Tong Cong ty cimg nhu cac quy djnh cua phdp luat va da dupe Doi hOi dong co (long phe duy0t.

Vic phan phei lgi nhuan cho cac co dong dugc can nhic den cac khoan myc phi tien nam trong Iqi nhuan sau thud chua phan phei co the anh htrang den luting tien va khi nang chi tra co t(rc nhu !Ai do danh gia loi tai san mang di gop von, !Ai do ddnh gid loi cac khoan myc tien t0, cac tong cy tai chinh va cac khoan myc phi tien t0 khac.

CO tire dirge ghi nhan la nq phai tra khi dirge Doi h6i deng co clang phe duy0t.

r.

4

Ban thuyit minh nay 113 m(51 b¢ phc)n hqp [hanh va phcii claw dQc cung vai Bao cho tai chinh hpp not

13

TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu phi 3, pling Tang Nhan Phu B, qu4n 9, TP. 1-16 Chi Minh BAO CAO TAI CHINH HOP NHAT QUi' 3 NAM 2017 Cho quy ket th6c ngay 31 thang 12 nam 2017 Ban thuyet minh Ban cao tai chin!' hop nhat (tiep theo)

18. Ghi ulfOn doanh thu va thu nh4p Doanh thu blin hang hod, thanh pham Doanh thu ban hang h6a, thanh pham dugc ghi nhan khi ding thai them man cdc dieu kien sau: • Tap doan da da chuyen giao phan Ian rui ro va Igi ich gan lien v6i quyen so hau hang

h6a, san pham cho ngirgi mua. • Tap doan da khong con nam Diu quyen quan 15, hang h6a, sari phAm nhu nguoi sa huu

hang He, san pham hoac quyen kiem sok hang h6a, sari pham. • Doanh thu dugc xac dinh Wang doi chac chin. Khi hgp ding quy dinh,ngir6i mua

dugc quyen tra lai hang hoa, sari ?ham da mua theo nhang dieu kien cu the, doanh thu chi dugc ghi nhan khi nhang dieu kien cu the do khong con tin tai va ngirois mua khong dirge quyen tra lai hang h6a, san pham (trir trugng hgp khach hang c6 quyen tra Iai hang hoa, sari phAm &seri hlnh thirc doi lai de lay hang hoa, dich vu khdc).

• Tap doan da da hoac se thu dirge lgi ich kinh 4 tir giao dich ban hang. • Xac dinh dirge chi phi lien quan den giao dich bdn hang.

Doanh thu cung cap dick vu Doanh thu cung cap dich vu dugc ghi nhan khi ding th6i th6a man ede dieu kien sau: • Doanh thu dugc xdc dinh Wang d6i chic chin. . Khi hgp ding quy dinh ngtroi mua

dirge quyen tra lai dich vu da mua theo nhang dieu kien cu the, doanh thu chi dirge ghi nhan khi nhilng dieu kien cu the do khong con ton tai va ngtroi mua khong dirge quyen tra lai dich vu da cung cap.

• Tap doan da da hoac se thu dirge Igi ich kinh to tir giao dich cung cap dich vu do. • Xdc dinh dirge phAn tong viec da hoan thanh vao thai diem bdo cao. • Xac dinh dirgc chi phi phdt sinh cho giao dich va chi phi de hoan thanh giao dich cung

cap dich vu dO.

Trugng hgp dich vu dirge thyc hien trong nhieu kS, thi doanh thu dugc ghi nhan trong kj, dugc can ca. vao ket qud phan cung viec da hoan thanh vao ngay ket thtic kj, ke town.

Doanh thu ban bat (king san Doanh thu ban bat ding san ma Tap dodn da la chil dau tir dirge ghi nhldn khi thea man ding th6i tat ca cdc dieu kien sau: • Bat ding sari da hoan thanh toan b0 va ban giao chongirgi mua, Tap doan da da

chuyen giao rui ro va Igi ich gin lien vai quyen sa hiru bat Ong sari cho ngu6i mua. • Tap doan da khonf con nam giu quyen quan l)% bat Ong san nhu ngtrol so him bat

ding san hoic quyen kiem sodt bat ding san. • Doanh thu dirge xdc dinh =rig dOi chic chin. • Tap doan da thu dirge hoie se thu dirge Igi ich kinh to tir giao dich ban bat Ong san. • Xac dinh dirge chi phi lien quan den giao dich ban bat d6ng san.

Twang hqp khdch hang co guy& hoan thien nOi that dm bat dQng san va Tap doan da thyc hien viec hoan thien not that cua bat dOng san theo dung thiet ke, mAti ma, yeu cau cua khdch hang theo mot hgp ding hodn thien nOi that bat d'Ong san rieng thi doanh thu dirge ghi nhan khi hoan thanh, ban giao phAn xay the) cho khdch hang.

Ban thuyet minh nay la mgt by pkor hqp thanh vet phcii dux d9c cung vOi Biro coo tai chink hqp nhcit 14

TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu ph6 3, phuong Tang Nhan PhO B, quan 9, TP. HO Chi Minh BAO CAO TAI CHINH KIP NHAT QU'i' 3 NAM 2017 Cho quy ket thitc ngay 31 thing 12 nam 2017 135n thuyCt mints csio tai chinh Imp nhgt (ti6p theo)

Co tar va 10 nhuQn day& chia CO tCrc va lei nhuan threc chia duec ghi nhan khi Tap doan da duqc quyen nhan co tirc hoac lgi nhuan tir viec gap von. CO tUc duqc nhan bang co phieu chi duqc theo dai so hreng co phieu tang them, kh6ng ghi nhan gia trj co phieu nhan duqc.

19. Cfic khoin giant trir doanh thu Cac khoan &Am trir doanh thu bao Om chi& khu thuang mg, giam gia hang ban, hang ban bj tit Iii phat sinh ding kS' tieu thy san phim, hang h6a, dich vy duec dieu chinh gam doanh thu dui kS, Oat sinh.

20. Chi phi di vay Chi phi di vay bao gom !Ai tien vay va cac chi phi khac plat sinh lien quan truc tiep den cac khoan vay. Chi phi di vay duce ghi nhan vao chi phi khi plat sinh.

21. Cfic khoin chi phi Chi phi IA nhang khoan lam gam Iqi ich kinh to duqc ghi nhan tyi thai diem giao dich phat sinh hoc khi c6 Ida nang twang doi chic chin 0 phat sinh trong Wang lai khong phan biet da chi tien hay chua.

Cac khoan chi phi va khoan doanh thu do n6 tyo ra phai duqc ghi nhan dOng thai theo nguyen tic phii hqp. Trong truang hqp nguyen the phi' help xung det vai Iguyen tic than trang, chi phi duec ghi nhan can dr vao ban chit va quy dinh ctla cac chuan attic ke toan de dam bao phan Anh giao dich mgt cad trung thi,rc, hap I.

22. Ben lien quan Cac ben dupe coi IA lien quan neu mOt ben c6 kha nang kiem soar hoc c6 Anh huang clang k'e dOi vii ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hog dung. Cac ben cling duqc xem IA ben lien quan neu ding chju su kiem scat chung hay chju Anh twang Bang ke chung.

Bon thuyit minh nay la m91 119 phdn hqp thanh va phai cluvc ci9c cang vdi Bdo coo tai chinh hqp nhcit 15

2.

TONG CONG TY CO PHAN PHONG PHO Dia chi: 48 Tang Nhan Phu, khu phii 3, pluxang Tang Nhan Phu B, qu'an 9, TP. tit, Chi Minh BAO CAO TAI CHINH HOP NHAT QUN'' 3 NAM 2017 Cho quje ket thic ngay 31 thing 12 ram 2017 Bin thuyet minh Brio chi) tai chinh hq•p 'that (tiep theo)

V. THONG TIN BO SUNG C110 CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOI Kt TOAN HqP NHAT

1. Tan W. cac khan tircrng dining tan

S6 cuoi quS, SO dim nam

Tien mAt 2.585.610.661 1.786.297.518

Tien giri ngan hang 46.560.101.949 82.989.060.995

Cac khoan Wong throng 8.800.000.000

COng 49.145.712.610 93.575.358.513

Cic khan du fir tai chinh Cac khoan dAu tu tai chinh cua Ts p doan bao gem chirng khoan kinh doanh, &Au tu nam gilt den ngay dao han, dAu ttr vao cong ty lien doanh, lien ket va dau tu Op von vao don vi

khac. Thong tin ve cac khoan dAu tu tai chinh cila Tip down nhtr sau:

2a. Dtiu tir ndm git? din ngay dao hgn Khoan tier) girl co 14 hp tai cac ngan hang.

2b. Dila to vao cong ty lien doanh, lien kit S6 cu6i quj

Lqi nhuan phit

Gisi g6c dAu to COng

sinh sau ngay Giii gOe

85.253.638.578 148.468.495.966

1.009.687.413

1.395.247.976

(1.597.562.463)

1.096.354.287

13.267.624.381

(545.656.596) 144.040.544.012

(537.649.660) 6.761.550.340

(5.000.000.000)

4.651.405.279 13.121.205.408

(992.839.076)

17.951.280.924

332.245.653.368 182.668.371.481 514.914.024.849 349.126.587.354 147.947.483.126 497.074.070.480

Ban thuyit minh nay to mOt b 1 phOn hcfp thanh va phcii dupc ?Ix cling voi Bdo mkt tat' chinh hpp nhtit

16

CEng ty TNHH Coats Phong Phu CEng ty c6 phAn dau tu phat trien Phong Phu Cong ty CO phan dAu to phat trien nha va do thi HUD Sai Gon C8ng ty Co phAn may DA Lot Cong ty TNHH xay dung Phong Dire xaing ty c6 phin Oat trien nha Phong Phti Daewon Thu Dire Ceing ty c6 phtin dAu tu ph& trien Phong Phu Lang CO C8ng ty c6 phan May Gia PhOe C8ng ty c6 phan Xuc tien Thuong mai va Dau tu Phong Phu C8ng ty CP Dau tu Phong Van COng

85.253.638.578 181.280.159.839 266.533.798.417

50.632.741.945 1.038.084.073 51.670.826.018 50.632.741.945

10.000.000.000

443.066.832 10.443.066.832 10.000.000.000

6.769.616.000 (1.722.600.796) 5.047.015.204 6.769.616.000

12.171.270.094

144.586.200.608

(546.686.530) 144.039.514.078 144.586.200.608

7.299.200.000 (537.649.661) 6.761.550.339 7.299.200.000

5.000.000.000

8.710.136.237 4.023.185.191 12.733.321.428 8.469.800.129

18.994.120.000 (1.309.187.467) 17.684.932.533 18.944.120.000

SO diu tiara Lqi nhuan phat sinh sau ngay

du tu• COng

233.722.134.544

51.642.429.358

11.395.247.976

5.172.053.537

•

TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhon Phu, khu ph6 3, phuang Tang Nhan Phu B, quart 9, TP. HO Chi Minh BAO CAO TAI CHINK HQP NHAT QU'k 3 NAM 2017 Cho quj, ket thuc ngay 31 thang 12 nam 2017 Bin thuyet minh Bao cao tai chinh htyp nhat (tiep theo)

Gia trj phan set him cCia Tap down tai cac ding ty lien doanh, lien ket niur sau: Co ttiv, lqi nhuCtn

CIA tri phan s& tau dttu flint

Phlin Mil hoc a trong nam

duvc chia trong nam

Chi tri phan se. Cac khoin khic ham cutli quj

Ong ty TNHH Coats Phong Phil 233.722.134.544 199.580.454.435 (159.470.404.518) (7.298.386.044) 266.533.798.417 Cong ty co phan dau tu ph& trien Phong Phu 51.642.429.358 28.396.660 - 51.670.826.018 Ging ty c6 phan dau tu phat trien nha vet do thi HUD Sai Gen 11.395.247.976 (187.437.214) (700.000.000) (64.743.930) 10.443.066.832 Cong ty phan may Da Lat 5.172.053.537 279.798.927 (423.101.710) 18.264.450 5.047.015.204 Cong ty TNHH Ay dung Phong Dirc 13.267.624.381 (27.796.264) (13.239.828.117) Cong ty. c6 phan phat trien nha Phong Phu Daewon Thu Dim 144.040.544.012 (1.029.934) - 144.039.514.078 Cong ty CP DTPT Phong Phu Lang Co 6.761.550.339 6.761.550.339

Cong ty co phan Xtic tien Thuang mai va Dau tu Phong Phu 13.121.205.408 226.443.923 (27.810.000) (586.517.903) 12.733.321.428 Cong ty CP Dau tu Phong Van 17.951.280.925 (266.348.392) 17.684.932.533

497.074.070.480 - 199.632.482.141 (160.621.316.228) (21.171.211.544)514.914.024.849

2c. Dim 1w gop von veto clan vi kluic s6 cutli quj

CIA gtie By. phOng SO dim nam

Gia g6c D y pli6ng Ong ty c6 phan nguyen phy lieu det may Binh An Cong ty CP (let may Lien Phtrcmg CEng ty CP DTPT Gia Djnh COng ty c6 phan det may Gia Djnh Phong Phu Cong ty có phan Len Viet Nam Cong ty TNHH san xuat kinh doanh nguyen lieu det may VN Ong ty co phin Sai Gen Rad' Gift C8ng ty co phAn thirong mai djch vu Thuan Phu COng ty co phan Hung Phil Cong ty co phan ph& trien do thj det may Nam Djnh Citing ty co phin bong Tay Nguyen Cong ty co phan Phuac Lec COng ty co phin qu6c to Phong Phu Ong ty co pilau Dau tu Nha vet Phat trien DO thj Nha Trang

13.027.052.451

32.288.540.334 12.533.634.095

5.852.355.318

1.337.103.882

11.282.879.453

2.984.184.383

12.018.427.562

1.813.677.770

7.500.000.000

266.915.000 3.216.754.481

14.093.555.470

10.000.000.000

(5.072.915.464)

(1.724.881.609)

(707.891.473)

(1.368.427.562)

13.027.052.451

32.288.540.334 12.533.634.095

5.852.355.318

1.337.103.882

11.282.879.453

2.984.184.383

12.018.427.562

1.813.677.770

7.500.000.000

266.915.000 3.216.754.481

14.093.555.470

10.000.000.000

(412.689.372)

(1.724.881.609)

(340.239.134)

(1.368.427.562)

(63.840.180)

Cijng 128.215.080.199 (8.874.116.108) 128.215.080.199 (3.910.077.857)

Ban Muyit minh nay M m9t b¢ phdn hep theinh vet phdi cluvc d9c ding veri Bdo cdo tai chinh h9p nhdt 17

TONG CoNG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhon Ph6, khu 06 3, phttimg Tang Nhon Phu B, (An 9, TP. I-16 Chi Minh BAO CAO TAI CHINH HOP NHAT QU'k 3 NAM 2017 Cho quy ket that ngity 31 thang 12 nam 2017 Ban thuyet minh Ban can tai chinh hoyp nhat (A) theo)

phong cho cac khoan dciu to gap von yew don vi khac Nam nay

SO dau nim

SO du Mtn Trich1ap du phOng b6 sung

31.074.004.489 4.964.038.250

SO cuoi quy 36.038.042.739

3. Phii thu ngin ban caa khach hang S6 cad quy

Ph& thu cdc ben lien quan 173.628.024.242 213.859.465.698 Cong ty TNHH Coats Phong Phu 82.713.928.577 83.849.547.695 C6ng ty CO phAn dAu ttr phat trien Phong Pita 8.782.053.268 49.096.825.798 Cong ty co phAn phat trien nha Phong Phu Daewon Thu Dac 68.281.779.056 67.867.351.724

Cong ty CP 'dm tin thuang mai va DAu ttr Phong Phu 13.850.263.341 10.266.070.298 Cong ty co phAn may Gia Phac 2.779.670.183 Phdi thu air Mach hang khdc 445.012.426.171 540.048.302.163 C6ng ty TNHH ITG - Phong Phu 110.629.753.768 C6ng ty TNHH thuang mai Nha't Khang 77.737.998.287 Cac khach hang khac 445.012.426.171 351.680.550.108 ging 618.640.450.413 753.907.767.861

4. Tra trtthe cho nguo•i ban itgAn han SO cuoi quS, SO dAu nam

Trd trwdv cho cdc pen lien quan 135.572.092.137 135.572.092.137 Cong ty c6 phAn dau to Oat trien Phong Phu 132.963.177.401 132.963.177.401 Cong ty TNHH xay di,rng Phong Dim 2.608.914.736 2.608.914.736 Trii tut* cho ngwai &in kluic 86.494.431.558 64.088.155.615 Picanol N. V 28.117.221.876 Cong ty D'et Ha Nam 23.000.000.000 Cdc nha cung cap khdc 63.494.431.558 35.970.933.739 COng 222.066.523.695 199.660.247.752

5. Phai thu vO cho vay ngin han/ai hart 5a. Ph& thu ve cho vay ngon hqn

SO cuoi gust SO au nim Cho cdc ben lien quan vay 159.800.000.000 169.300.000.000 Cong ty co phAn dau ttr phat trien Phong Phu 157.300.000.000 166.800.000.000 Cong ty co phAn phat trien nha Phong Phu Deawon Thu Dire 2.500.000.000 2.500.000.000

Cho cdc to chew va cd nhan khdc vay 6.500.000.000 COng 159.800.000.000 175.800.000.000

5b. Phdi thu vc cho vay dai hqn SO cuoi quy SO au aim

Cong ty c6 phAn thuang mai dich vti Thuan Phu

4.800.000.000 4.800.000.000

Bon thuyit minh nay to mOt b¢ phijn hop thanh va phcif &pc elk cieng vat Bdo cao tai chinh hop nhdt 18

TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, khu pho 3, phutmg Tang Nhan Phu B, qu4n 9, TI). HO Chi Minh BAO CAO TAI CHINH HOP NHAT QUi' 3 NAM 2017 Cho quy ket thac ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh hop nhAt (tiep theo)

SO cuOi quS, SO dau nam Ca nhan 1.764.000.000 1.980.000.000 COng 6.564.000.000 6.780.000.000

6. Phai thu ngin han/dai 6a. Phai thu ngein hqn khdc

Phai thu cdc ben lien quan Cong ty TNHH Coats Phong Phu - Co tire, lqi nhu4n duqc chia Cong ty CP XTTM vPha DT Phong Phu - CO tire, Iqi nhu4n duqc chia Cong ty. co phAn dAu ttr phat Wen Phong Phu -Co tirc, Igi nhuAn dtrqc Chia Cong ty. c6 phAn dAu ttr phat trien Phong Phd -Phai thu tien lai cho vay Cong ty c6 phAn du ttr Oat trien Phong Phti -Phai thu tien cho thue dat C6ng ty co phAn phat trien nha Phong Phd Daewon Thd Dim -Phai thu tien lai vay Phai thu cdc to chdc va cb nhan khdc Phai thu chuyen nhuqng dtr an dAu ttr Cac khoan phdi thu ngin han khdc COng

han khae

SO cuOi quy SO dau nam Gift tri Dir phong Gia tri Dv phong

203.248.887.771

11.000.000.000

84.619.188.890

90.604.805.983

15.918.588.440

1.106.304.458

100.165.236.913

38.155.996.716

62.009.240.197

- 230.854.612.397

74.600.000.000

184.716.108

- 71.823.494.446

- 76.335.968.133

6.988.025.086

922.408.624

(4.542.551.090) 120.905.162.980

- 43.655.996.716

(4.542.551.090) 77.249.166.264

(4.542.551.090)

(4.542.551.090)

303.414.124.684 (4.542.551.090) 351.759.775.377 (4.542.551.090

6b. Phai thu dai han khdc

Phai thu tien hqp tac kinh doanh Cac khoan ky quy dai han Cong

SO cuOi quj, SO dill nam Gia tri Der phong Gia tri Dii Phong

434.257.522.603

45.624.404.336

401.868.488.835

45.626.212.402 479.881.926.939 447.494.701.237

Ban thuyit minh nay la niOr bq phan hqp thank va phai &roc dpc cung vai Brio ccio gal chinh hqp nhdt

19

TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu phO 3, phuong Tang Nhan Phu B, cAn 9, TP. HO Chi Minh BAO CAO TAI CHINH HOP NHAT QUY 3 NAM 2017 Cho quy ket thtic ngiy 31 thing 12 nam 2017 Ban thuyet minh Ban can tai chinh hqp nhAt (tiep theo)

7. Hang ton kho

Hang mua clang di tren dtr6ng Nguyen lieu, vat lieu Cong cu, dung cu Chi phi san xuAt, kinh doanh d6 dang Thanh pham Hang hoa Hang giri di bdn COng

SO cuoi quy Gift giic Dir phOng

SO du nam Gia gOc Dir phOng

11.136.350

230.709.865.874 521.625.506

420.733.315.374 344.281.146.529

351.028.598 18.595.072.380

(7.216.329.104)

(134.577.605)

(19.218.169.975)

138.806.974

125.724.124.862

836.264.274

351.831.740.072

253.723.580.545 320.130.465

20.416.609.160

(7.771.060.073)

(134.577.605)

(19.435.833.549) (13.613.077)

1.015.203.190.611 (26.569.076.684) 752.991.256.352 (27.355.084.304)

Tinh hinh bin Ong dkr phOng giam gid hang ton kho ninr sau: Nam nay

SO du nam

27.355.084.304 Hoan nh4p

(786.007.620)

Tang trich lap der phOng

SO cuoi quy

26.569.076.684

8. Chi phi tra truO'c ngin hun/dai hun 8a. Chi phi Ira truyk nein hyn

SO cuoi quS, SO dAu nam

Chi phi ding cu, dung cu 1.532.754.263 341.786.197 Chi phi d6ng phyc 349.188.187 67.111.291 Chi phi sera chila 636.662.436 481.240.201 Chi phi quang cdo 320.772.731 Chi phi thue van ph6ng, nha may m6c 1.695.693.127 1.022.200.000 Cac chi phi tra twat ngin hun khac 888.458.847 508.849.577 ging 5.423.529.591 2.421.187.266

8b. Chi phi tra trwac dai horn SO cuoi quy

C6ng cy, dung cu 9.757.194.654 7.573.251.877 Chi phi sera chaa, nang cap nha xtrOng 16.189.834.846 3.287.423.234 Chi phi thue van phOng lam viec 2.059.000.000 2.378.500.000 Cdc chi phi tra Mr& dai han khac 7.483.406.942 5.986.102.124 COng 35.489.436.442 19.225.277.235

Ban thuyit minh nay la mat ba phan hap thanh va phai chivy dpc tang vii Bdo cio tai chinh hap nhcit 20

SO au nam

TANG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Ph6,1:hu phO 3, phuang Tang Nhan Phu B, quhn 9, TP. HO Chi Minh BAO CAO TAI CHINH HOP NHAT QUY 3 NAM 2017 Cho quy ket thuc ngay 31 thing 12 nam 2017 Ban thuyet minh Bin cao tai chinh hqp nhht (tiep theo)

9. Tai sin a dinh hiru hinh Thong tin ye bien dOng tai san co dinh hau hinh (lacy trinh bay ei phi Itic 01

10. Tai sin co dinh thue tai chinh

Nguyen gilt Gia tri hao Gilt tri con

mon lai So d'Au nam 67.063.327.205 15.741.084.970 51.322.242.235 Tang do nh4n TSCD

thue tai chinh 5.628.881.769 Giam do chuyen

sang TSCD hint hinh (48.958.475.454) (12.092.924.158)

KEIL hao trong nam 2.878.340.576

Phan loai Iai SO cuOi nam 23.733.733.520 6.526.501.388 17.207.232.132

11. Tai san co dinh vo hinh

Nguyen gilt Gia trij hao

niOn Gilt tri con Iai

SO dau nam 3.582.749.880 270.111.101 3.312.638.779

Tang do XDCB 25.931.000

Giam khac (76.000.000) (76.000.000)

MIL hao trong nam 24.999.993

SO cuOi nam 3.532.680.880 219.111.094 3.313.569.786

12. Chi phi xay dkrng co* ban dang

SO cuOi quf SO du nam

Chi phi mua sim TSCD 68.122.269.954 7.184.250.135

XDCB der dang 557.490.538.532 396.825.494.593

Chi phi saa china Ian TSCD 5.413.781.016 COng 625.612.808.486 409.423.525.744

Ban thuyjt nrinh nay la mot bd ph4n hqp thanh va ph& duqc dye cling voi Bdo cdo tat chinh hqp nisch

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TONG CONG TY Co' PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu ph6 3, phuang Tang Nhan Phu B, quan 9, TP. 1-16 Chi Minh BAO CAO TAI CHINH HOP NHAT QU'k 3 NAM 2017 Cho qu5, ket thac ngay 31 thang 12 nam 2017

13. L9i the thtrang mai Nguyen gia SO dau nam SO eutii quS, SO da phan bO SO dau nam Phan 1)6 trong nam SO cuOi quS, Gia SO dau nam SO cuoi quy

14. Phai tra ngtroti ban nOn 4n/diti hun 14a. Ph& tra wen ban ngan kin

Phtii Ira ctic ben lien quan Cong ty TNHH Coats Phong PHI Cong ty Ca phcin Xtic tie'n TM&DT Phong Pita Phai Ira cdc nha cung cap kluic C6ng ty TNHH SXTM Thanh Vinh Cac nha cung cap kit& COng

61.306.069.300 61.306.069.300

20.597.815.929 4.200.671.511

24.798.487.440

40.708.253.371 36.507.581.860

SO cuoi quS, 39.652.252.598 30.893.778.811

8.758.473.787 191.845.986.362

191.845.986.362 231.498.238.960

SO dau nam 38.885.935.615 32.876.284.653 6.009.650.962

254.437.691.591 60.231.869.609

194.205.821.982 293.323.627.206

14b. Ph& Ira npreri ban ddi hgn Phai tra tien mua may m6c thidt bi nhap khOu cOa Century Tokyo Leasing Corporation.

15. Nguiii mua tra tics tru.o.c ngin hktn

Cong ty TNHH san xuAt kinh doanli nguyen lidu may Vidt Nam Beauty Garage Inc Galadari,Bldg,Smitline Building Materials,Trading Llc Cac khach hang khac gong

16. Thu4 NIA cac khofin phai n(ip Nha nuerc SO cuoi quy

9.962.577.900

9.962.577.900 2.984.206.423

9.917.880.240 9.015.493.291

9.303.621.297 28.895.951.431

22.250.405.620

SO au nam

Phdi nOp Phil thu Phai n0p Phai thu Thue GTGT hang bdn n6i dja 6.877.872.895 1.398.823.431 2.442.648 Thue xuAt, nh4p khan 53.929.144 7.233.939 Thue thu nhdp doanh nghi6p 772.576.416 812.231.372 3.152.945.275 207.769.015 Thue thu nhdp ca nhan 1.063.253.049 6.772.889.309 28.635.986 Thue tai nguyen 27.239.879 25.344.479 Tien thue dat 15.922.399.502 9.865.503.645 Cac lodi thue khaz - 65.554.716 COng 24.663.341.741 931.715.232 21.215.506.139 246.081.588

SO cuOi quS, SO dau nam

1

23 Ban thuyit mini: nay la mot bo phOn hap thanh vet phai dugs dgc drug vat Boa ado rat chlnh ;Kip nheit

TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nilo:al Phu, khu phO 3, phtthng Tang Nhan Phu B, quan 9, TP. HO Chi Minh BAO CAO TAI CHiNH HOP NHAT QU`k 3 NAM 2017 Cho quY ket thfic ngay 31 thang 12 'lam 2017 Ban thuyet minh Ban can tai chinh hqp nhit (tiep theo)

17. Phai tra ngtdri lao Ong Cac khoan tien ltrong, phu cap, tien thuang,.. can phai tra cho cong nhan via.

18. Chi phi phai tra ngin han SO cuoi quy SO dku nam

Chi phi lai vay 4.052.741.891 1.054.552.357 Chi phi hoa hung 2.016.526.636 1.483.888.743 Cac chi phi phai tra ngan han khac 3.381.193.571 1.268.843.497 Cting 9.450.462.098 3.807.284.597

19. Phai tra ngin han/dai han khac 19a. Phdi Ira ngan hyn kluic

SO cuoi quy SO du nam Phdi tra cdc ben lien quan 11.035.875.198 8.689.777.904 TAp down dtt may Vitt Nam - Phai tra tien lai vay 6.035.875.198 2.489.777.904 TAp doan dtt may Vitt Nam - Phai tra tien co tirc Cong ty co phAn du tu va phat trien Phong Phu - Tien nurcm 1.200.000.000 Cong ty co phAn du tu va phat trien Phong Phu - Tien chuytn nhuqng co phAn nhAn truck 5.000.000.000 5.000.000.000 Phdi Ira cdc clan vi va ca nhan khdc 40.571.956.929 22.104.121.125 Kinh phi ding down, bao hiem xa hOi, bao hitm y to va bao hiem that nghitp 13.185.879.222 4.574.672.919 Lai vay phai tra 23.691.716.314 14.885.491.314 Co tire phai tra 1.109.584.275 963.092.165 NhAn ky guy, kjt cuqc ngin han 29.500.000 Cac khoan phai tra ngan han khac 2.584.777.118 1.651.364.727 COng 51.607.832.127 30.793.899.029

19b. Phdi Ira dai hyn khdc SO cuoi qu$, SO clOu nam

Nhan ring truck dir an NIA nhAn g6p von hgp tac dau tu tai chinh 25.326.000.000 6.826.000.000

Ccing ty co plain D'et may Lien Phuang 5.226.000.000 5.226.000.000 Cong ty TNHH Xely Amg Phong Thic 18.500.000.000 NhOn gop von cilia cac to chirc, ca nhan khdc 1.600.000.000 1.600.000.000

NhAn kjf quy dai han khac 6.743.500.000 6.727.500.000 COng 32.069.500.000 13.553.500.000

Ban thuyeit minh nay to mdl bd pikin hqp thanh va phai cluqc dcc cling voi Bko ado tai chinh hqp nigh 24

4

TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, khu phO 3, phuang Tang Nhan Phu B, quan 9, TP. Hc3 Chi Minh BAO CAO TA1 CHINH HOP NHAT QUN'' 3 NAM 2017 Cho quj, ket thuc ngay 31 thing 12 nam 2017 Ban thuyet minh Bfics can tai chinh hop nhit (tiep theo)

20. Vay va n9' thue tai chinh [On han/dai han 20a. Vay va thue tell chinh ngan hgn

SO cuOi qus, SO dau nam Vay va ng thue tai chinh ngin han pluii 1171 cric ben lien quan 20.000.000.000 26.500.000.000 Tdp down at may Viirt Nam 20.000.000.000 26.500.000.000 Vay va ng (hue tai chinh nglin hgn phcii tra cdc to chic vet cd nhein khdc 1.572.107.889.377 1.116.070.620.193 Vay ngin han ngan hang 1.572.107.889.377 1.109.674.620.193 - Ngan hang ddu to va ph& trien Viet Nam 223.214.473.170 195.279.479.089 - Ngan hang TNHH mOt thanh vien HSBC (Viet Nam) 201.185.649.907 130.611.584.851 - Ngcin hang TMCP tong thuang Viet Nam 199.850.517.450 245.036.124.211 - Ngan hang TMCP ngogi thuang Viet Nam 786.459.714.497 423.133.389.300 - Ngiin hang Viet Nam Thurmg Tin 4.721.670.000 - Ngan hang TMCP Sal Gan - Ha NOi 96.708.764.921 50.483.759.859 - Chi nhanh ngcin hang thuang mgi co phcin vain

Khanh !Ma 29.372.450.965 24.385.015.966 - Ngan hang thuang mgi co phdn quac to Viet Nam —Chi nhanh quan 2, TP. He) Chi Minh 35.316.318.467 36.023.596.917 Vay ngin han to chirc khac 6.396.000.000 Cong ty co phcin guOc to Phong Phu 6.396.000.000 Vay dai han den han tra 8.704.363.617 21.361.238.893 C9sng 1.600.812.252.994 1.163.931.859.086

20b. Vay van 1 thue tai chinh dai hgn

SO cuOi qus SO aau nam Vay vrl ng' (hue tai clurnh dii hgn phai tra ctic ben lien quan 526.114.680.075 521.193.160.628 Tdp doan det may Viet Nam 526.114.680.075 521.193.160.628 Vay dai han ngan hang 483.726.467.245 380.604.541.008 Ngan hang TMCP ddu to va phat trim Viet Nam 3.080.000.000 3.080.000.000 Ngcin hang TNHH mat thanh vim'? HSBC (Viet Nam) 18.293.351.566 Ngdn hang thuang mgi cd phdn ngoai thuang Viet Nam 432.690.802.784 307.526.567.058 Ngan hang thuang mgi cd phdn An Binh 650.667.000 744.000.000 Ngcin hang thuang mai cd phdn tong thriving Viet Nam 3.744.997.461 Ngein hang thuang mai có phdn Viet Nam Thuang Tin 43.560.000.000 45.514.689.264 Ngan hang thuang mgi cd phdn Sai Gon - Ha Nio 5.445.933.120 Vay dai han cac to chtic khac 304.824.853.765 293.999.565.107 Cong ty cd phdn bat ding sin Thing Lqi 32.000.000.000 32.000.000.000 Onshine Investment Limited 70.331.598.080 70.331.598.080 Hirose Shokai Co., Ltd (4 43.440.057.684 40.413.207.973 Qu9 bao ve mai truing Viet Nam 4.950.000.000 6.030.000.000 Vay dai han cdc ci nhan 154.103.198.001 145.224.759.054 Ng thud tai chinh (") 21.334.103.182 8.301.392.606 Trai phieu thutmg dai han (") 314.000.000.000 314.000.000.000 Cong 1.650.000.104.267 1.518.098.659.349

Bcin thuyet minh nay M mOt b¢ phcin hqp thanh va phat chew dpc ding vai Bao car) tai chinh hpp nh6t 25

TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu ph6 3, phuang Tang Nhan Phu B, qu4n 9, TP. HO Chi Minh BAO CAO TAI CHINH HOP NHAT 3 NAM 2017 Cho quji IC& thiic nay 31 thang 12 narn 2017 Ban thuyet minh Ban cao tai chinh him nhht (fib theo)

21. Du phong phiti tra ngin iwn Dkr phong nq phai tra ngan han I iin quan clOn air phong trq cap thoi v*.

22. Quy khen thlr?rng, phdc IQi

SO cuiii quS, SO din nam Quy khen thming 7.671.166.673 3.017.335.807 Quy phuc Igi 3.442.585.960 1.722.687.826 Quy thuang Ban quan ly, dicu hAnh 1.821.292.514 200.917.514 COng 12.935.045.147 4.940.941.147

Ban thuyet minh nay la InOt by phpn h9p thank va phcii cluvr dpc ding yen Bac. coo tai chinh hgp nal 26

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TONG CONG TY Co PHAN PHONG PHO Dja chi: 48 Tang Nhcm Phu, khu phO 3, phuong Tang Nhcm Phu B, quan 9, TP. HO Chi Minh BAO CAO TAI CHiNH HOP NHAT QU' 3 NAM 2017 Cho quj, ket thitc ngay 31 thing 12 nam 2017

23a. Chi tilt von gdp ctia chii hfru SO cutii quS, SO du tam

Tap doan Ot may ViUt Nam 374.087.960.000 374.087.960.000 Cac c6 dong khac 359.417.850.000 359.417.850.000 COng 733.505.810.000 733.505.810.000

23b. Co phiiu So cuoi qus, So clan nam

S6 Wong co phi6u dang ky phat hanh 73.350.581 73.350.581 SO lugng c6 phieu da phat hanh 73.350.581 73.350.581 - Co philu pile; thong 73.350.581 73.350.581 - Co phriu uu deli So lugng c6 phieu dtrgc mua lai - Co phieu pho thong - Co phieu tru d1 i So luvng co phie'u dang Iuu hanh 73.350.581 73.350.581 - Co phieu pho thong 73.350.581 73.350.581 - Co phiiu 1v1Oh gid co phieu dang Ittu hanh: 10.000 VND.

VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KET QUA HOAT BONG KINH DOANH HO' NHAT

1. Doanh thu ban hang va cung cap djch vu 9 thing 2017 9 thing 2016

Doanh thu ban hang hoa 294.477.964.688 463.032.115.733 Doanh thu ban thanh pham 1.750.691.864.856 1.781.479.648.960 Doanh thu cung cap dich vu 83.349.558.800 114.254.680.228 Doanh thu kinh doanh bat dung san du to 15.111.534.748 Doanh thu khac 916.826.000 923.637.000 COng 2.129.436.214.344 2.374.801.616.669

2. Cie khofin giam trir doanh thu 9 thing 2017 9 titling 2016

Chi& khau thtrang mai (1.171.788.404) Giam gid hang ban Hang ban bi tra lai (1.390.265.609) (50.456.775) ging (2.562.054.013) (50.456.7751

Ban ihuyit ninth nay ta mat b¢ phOn hup thank va phcii chivy dQc ding vol Boo car, tai chinh h9p niat 28

TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan Ph6, khu ph6 3, phut:mg Tang Nhan Phu B, qu4n 9, TP. HO Chi Minh BAO CAO TAI CHINH HOP NHAT QU)",' 3 NAM 2017 Cho quy k& ngay 31 thang 12 nam 2017 Ban th uyet mink Ban can tai chinh hqp nhat (tiep theo)

3. Gia win hang ban 9 thing 2017 9 thang 2016

Gia von cua hang Ma dd ban 283.806.381.108 413.595.914.263 Gia von cua thanh phirn di ban 1.533.929.838.960 1.551.921.450.992 Gia von cua dich vu da cung cap 69.130.517.391 53.674.923.493 Gia von cua thanh pham bit di5ng san da ban 14.044.382.309 Gia von khac 762.493.341 678.079.465 Du ph6ng giarn gia hang din kho (231.276.651) 3.185.957.600 COng 1.887.397.954.149 2.037.100.708.122

4. Duluth thu hoot doting tai chinh 9 thang 2017 9 thing 2016

LAi tien gui kitting ky hon 517.924.519 678.058.832 Lai tien girl co ky hon 660.495.817 104.884.877 LAi tien cho vay 7.646.450.349 7.635.657.602 Co tCrc, lqi nhuin dtrvc chia 10.980.783.200 20.636.570.000 LAi chenh Lech ty gia phat sinh 3.974.455.405 2.820.732.325 LAI chenh loch ty gia do danh gia loi cac khoan nrwc tien to co g6c ngo#1 to 782.688.798 3.881.689.824 Thu nhip do nhuvng ban cac khoan diu tu dal hon 2.960.171.883 6.572.906.417 Doanh thu hoot Ong tai chinh khac 108.861.816 125.736.482 COng 27.631.831.787 42.456.236.359

5. Chi phi tai chinh 9 thing 2017 9 thing 2016

Chi phi lAi vay 97.200.797.696 83.557.568.610 LO chenh loch ty gia phat sinh 2.047.810.492 5.356.364.487 Lo chenh leckt ty gia do danh gia tai cac khoan mvc tien to có gOc ngooi to 2.730.680.917 76.739.355 (Hoan nhip)/Du phong cac khoan du tu tai chinh (1.007.231.844) 340.239.134 Chi phi hog dOng tai chinh khac 972.487.941 3.348.741.052 Cling 101.944.545.202 92.679.652.638

Ban Iltuyet minh nay la mq't bti phtln hqp thanh va phai chive dqc cling vol Ban ciao ten chinh hqp nheit 29

TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, khu p0 3, phuang Tang Nhan Phu B, quan 9, TP. HO Chi Minh BAO CAO TAI CHINH HOP NHAT QL1‘;' 3 NAM 2017 Cho quY ket thuo ngay 31 thing 12 nam 2017 Ban thuyet minh Bao cao tai chinh hQrp nhilt (tiep theo)

6. Chi phi ban hang 9 thing 2017 9 tiring 2016

Chi phi cho nhan vien 16.154.060.831 17.587.348.184 Chi phi nguyen lieu, vat lieu 112.829.217 221.233.291 Chi phi khau hao tai san c6 dinh 76.898.446 76.898.457 Chi phi mua ngoai 15.532.879.372 13.017.322.976 Chi phi khac 38.865.820.879 39.539.315.966 COng 70.742.488.745 70.442.118.874

7. Chi phi quan 1y doanh nghib 9 thing 2017 9 thing 2016

Chi phi cho nhan vien 54.645.310.883 54.794.739.529 Chi phi nguyen lieu, vat lieu 4.853.082.658 4.139.514.253 Chi phi thue va le phi 8.077.619.637 9.462.154.167 Chi phi khu hao tai san c6 dinh 2.895.481.055 2.829.286.388 Chi phi phan 1)6 lqi the thuung mai 4.200.671.511 1.248.183.652 Chi phi dkr phang (6.056.039.137) 98.555.914 Chi phi khac 51.183.585.349 44.844.425.478 gong 119.799.711.956 117.416.859.381

8. Thu nh4p khic

9 thing 2017 9 thing 2016 ) Lai thanh ISI, nhuqng ban tai san c6 dinh 11.500.545.286 5.085.696.481

Thu tien boi thub.ng bao hiem 12.500.000.000 - Tien phat vi pham hqp dOng 2.900.625.000 4.449.913.386

Thu nhap khac 60.190.116 502.246.190 CCing 26.961.360.402 10.037.856.057

9. Chi phi khic 9 thing 2017 9 thing 2016

Lo thanh ly, nhugng ban tai san c6 dinh 2.342.759.202 117.126.113 Tien thue &At n6p b6 sung 16.828.580.788 Phat do vi pham hqp d6ng 120.000.000 22.340.000 Chi phi khac 3.016.549.721 7.455.086.360 COng 22.307.889.711 7.594.552.473

30 Brin thuyer mink nay is mqt bq phdn hqp thank vir phrii dcrqc dpc ding vii Bao ccio tai chink hqp War

TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nilo!, Phu, khu phO 3, phuiyng Tang Nhon Phu B, quidn 9, TP. H6 Chi Minh BAO CAO TAI CHINH HOP NHAT QUi' 3 NAM 2017 Cho quj, kOt thiic ngay 31 thang 12 nam 2017 Ban thuyet minh Bac) can tai chinh hqp nhtit (tiep theo)

10. Lai co. ban/suy giam tren co phieu

Lqi nhuan kd toan sau thud thu nhap doanh 9 thang 2017 9 tilting 2016

nghiep cua c6 long cong ty me 176.856.955.087 244.361.236.529 Trich quy khen thuemg, phew lgi (7.760.161.799) (9.721.106.639) Lqi nhuan tinh lai co ban/suy giam tren co phieu 169.096.793.288 234.640.129.890 Sd.lucmg binh quan gia quyen ccia c6 phieu pho thong clang Itru hanh trong nam 73.350.581 73.350.581 Lai co' ban/suy giam tren cii phitu 2.305 3.199

TP. Hd Chi Minh, ngay 25 thang 10 nam 2017

A

Le Thi TO Anh Ngtroi lap bieu

Bang Thanh Phirerc Ke toan trtrerng

Biti Thi Thu Ph6 Tiing Giam chic

Bein thuyit minh nay la mat be) phcin hpp thank vet pheii claw dQc ding voi Bap aro tai chlnh hap nhdt 31