CONG TY CO PHAN TAp DoAN THEP TIEN LEN MST: 3 6 0 0 5 12 …tienlengroup.com.vn/upload/BCTC/2017/20170425_BCTC_HopNhat_Q1_2017.pdf · Theo Bien ban DHDCD thuOng nien nam 2017 ngay

f-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~li CONG TY CO PHAN TAp DoAN THEP TIEN LEN 'i~ . ~! MST: 3 6 0 0 5 1 2 8 3 0 !1 / / 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~

; BAo cAo TAl CHINH HOP NHAT ;~ . ~

I Quj' 1 nam 2017 I~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~1 1~ ~

~G4A Khu phf 4, Phuong Tan Hi~p, Thanh ph8 Bien Hoa, Tinh Dang Nai 'I

~ ~L_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~~

06

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

NQIDUNG

BAo cAo TAl CHiNH H<}PNHAT QUY 112017

Trang

Bao cao cua Ban T6ng Giamd6e 02-03

Bang cand6i k€ toan hQ'Pnhat

Bao caok€t quahoat dQng kinh doanhhQ'Pnhat

Bao caohru chuyen tiSn t~hQ'Pnhat

Thuyet rninh bao cao taiehinh hQ'Pnhelt

04-05

07-08

09-30

- 1 -

Cong ty C6 phan T~p dorm Thep Tien Len duoc chuyen d6itir Cong TNHH Tien Len e6 chimg nhan dang ky kinh

doanh s6 4702000255 dp ngay 22 thang 11 nam 2001 thanh cong ty e6 phan; hoat dQng theo Giay clnrng nhan dang ky

doanh nghiep cong ty e6 phan s6 3600512830 dang ky l~n d~u ngay 18 thang 08 nam 2009, dangky thay d6i l~n thtr 8

ngay 17 thang 02 nam 2016 do S6 Ke hoach va D~utu Tinh D6ng Nai cap,


G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai ehinh hQ'Pnhat

Cho ky ke toan tir 0110112017 den31103/2017

BAo cAo CVA BAN TONG GIAM DOC

Ban T6ng Giam d6e Cong ty C6 phan npdoanThep Tien Len (sau day goi tit la "Cong ty") trinh bay Bao cao cua

minh va Bao cao tai ehinh hQ'Pnhfrt cua Cong ty eho nam tai ehinh ket thuc ngay 31 thang 03 nam 2017.

CONGTY

Tru s6 eua Cong ty tgi: G4A, Khu ph6 4, PhuOng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

H(n DONG QUAN TRJ, BAN TONG GIAM DOC vA BAN KIEM SOAT

Cae thanh vien eua HQi d6ng Quan tri trong nam va tgi ngay l~p bao eao nay bao g6m:

ang NguySn Mgnh Ha Chu tieh

ang NguySn Van Quang Uyvien

Ba Phgm Thi H6ng Uyvien

ang Duong Quang Binh Uyvien

ang D~ng Tufrn Dgi Uyvien

Cae thanh vien eua Ban T6ng Giam d6e da di@uhanh Cong ty trong nam va tgi ngay l~p bao eao nay bao g6m:

Ba Phgm Thi H6ng T6ng Giam d6e

ang NguySn Van Quang Ph6 T6ng Giam d6e

ang Duong Quang Binh Ph6 T6ng Giam d6e

Ba Dao Thi Kim Loan Ke toan truang

Cae thanh vien eua Ban Ki~m soat bao g6m:

Ba Truong Thi Thu Hi@n Truang ban

Ba Le Thi H6ng LiSu Thanh vien

Ba Cao Thi Hoai Thu Thanh vien

Ba NguySn Thi Tam Thanh vien

MiSn nhi~m theo Nghi quyet s6o112017INQ-HDCD ngay12/03/201'i

Theo Bien ban DHDCD thuOng nien nam 2017 ngay12/03/2017

B6 nhi~m theo Nghi quyet s6o112017INQ-HDCD ngay12/0312017

CONG BO TRAcH NHI~M CVA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHINH H<}PNHAT

Ban T6ng Giam d6e Cong ty ehiu traeh nhi~m v@vi~e l~p Bao eao tai ehinh hQ'Pnhfrt phan anh trung th\fe,hQ'PIy tinhhinh hogt dQng, ket qua hogt dQng kinh doanh va tinh hinh luu ehuy~n ti@nt~ eua Cong ty trong nam. Trong qua trinh

l~p Bao eao tai ehinh hQ'Pnhfrt, Ban T6ng Giam d6e Cong ty cam ket da tuan tM cae yeu du sau:

Xay d\fllg va duy trl ki~m soat nQi bQ rna Ban T6ng Giam d6e va Ban quan tri Cong ty xae dinh la dn thiet d~dam bao eho vi~e I~p va trinh bay Bao eao tai ehinh hQ'Pnhfrt khong con sai s6t tr<;>ngyeu do gian l~n ho~e do

nh~m I~n;

- 2 -

LVa chon cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mot each nhat quan;

Duara cac danh gia va du doan hopIy va than trong;

Neu r5 cac chuan mire ke toan duoc ap dung co duoc tuan thu hay khong, co nhung ap dung sai lech trong yeu den

mire c~n phai cong b6 va giai thich trong Bao cao tai chinh hop nhat hay khong;

L~p va trlnh bay cac Bao cao tai chinh hop nh~t tren cosa tuan thu cac Chuan rmrc ke toan, Che dQ k@toan doanh

nghiep Viet Nam va cac quy dinh hien hanh co lien quan den vi~c I~p va trlnh bay Bao cao tai chinhhqp nh~t;

L~p cac Bao cao tai chinh hqp nh~t dlJa trencasa hOILtdQng kinh doanh lien t\].c,trir truOng hqp khong th@cho

r&ngCong ty se tiep t\].cho;;tt dQng kinh doanh.

CONG TV CO PHAN T~P DoANTHEP TlEN LEN

G4A, Khu ph6 4,PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tlnh D6ng Nai

Bao cao tai chinh hop nhat

Cho kyke toanill01101/2017den 31/03/2017

Ban T6ng Giam d6c Cong ty dam bao r&ngcac s6 ke toan duQ'clUll gift d@phan anh tinh hlnh tai chinh cua Cong ty, vai

mlrC dQ trung thvc, hqp Iy t;;tib~t Cll thai di@mnao va dam bao dng Bao cao tai chinh hqp nh~t tuantM cac quy dinh

hi~n hanh cua Nha nuac. D6ng thai co trach nhi~m trong vi~c bao dam an toan tai san cua Cong ty va thvc hi~ncac bi~n

phap thich hqp d@ngan cMn, phM hi~n cac hanh vi gian I~n va cac vi ph;;tmkhac.

Ban T6ng Giam d6c Cong ty cam ket r&ng Bao cao tai chinh hqp nh~t da phan anh trung thlJC va hqp Iy tinh hinh taichinh cua Cong ty t;;tithai di@mngay31 tbang 03 nam 2017, ket qua ho;;ttdQng kinh doanh va tlnh hlnhlUll chuy@nti~n

t~ cho ky ke toan ket thuc cimg ngay, phil hqp vai Chu~n mvc, Ch@dQ ke toan doanh nghi~p Vi~t Nam thea dung thOng

tu 200/2014/TT/BTC ngay 22112/2014 cua BQ tai chinh va tuan thu cac quy dinh hi~n hanh co lien quan den vi~c I~p va

trlnh bay Bao cao tai chinh hqp nhk

Cam k~t kh::ic

Ban T6ng Giam d6c cam ket r&ng Cong ty khong vi ph;;tm nghiaV\l cong b6 thOng tin thea quy dinh t;;tiThongtu s6

155/20 15/TT-BTC ngay 06 thang 10 nam 2015 cua BQ Hi chinh huang d§n v~ vi~c cong b6 thOng tin tren thi truOng

chUng khoan.

CM tich HQi d6ng qui'm tri

D6ng Nai, ngay21 thimg 04 nam 2017

- 3-


G4A, Khu phi>4, Phuong'I'an Hiep, Bao cao tai chinh hop nhfit

Thanh Ehb Bien Hoa, TinhD6nB Nai Cho ki k~ toantir 0110112017 d~n3110312017

BANG CAN DOl KE ToAN HOP NHATTl}.ingay 31 thang 03 nam 2017

MliTAr sAN

Thuyet 31103/2017 0110112017s5 minh VND VND

100 A, TAl SAN NGAN H~N 2,003,105,034,606 1,771,901,209,296

110 I. Ti~n va cac khoan nrong durrng ti~n 3 220,666,611,641 85,175,085,583

111 1. Ti~n 124,480,670,878 44,684,379,519

112 2. Ole khoan wong duong ti~n 96,185,940,763 40,490,706,064

120 n. DAu to' tai ehinh ng~n han 4 13,664,071,338 10,969,265,025

121 1. Chung khoan kinh doanh 17,472,634,806 17,202,950,886

122 2. 0\1' phong giam gia chtmg khoan kinh doanh (4,436,563,468) (6,233,685,861)

130 III. Cac khoan phai thu ng~n han 415,321,795,282 271,776,478,184

131 1. Phai thu ngan han ella khach hang 5 344,163,642,796 231,788,795,209

132 2. Tra tnroc eho ngiroi ban ngin han 61,684,420,852 25,647,413,515

135 5. Phai thu v~ eho vay ngan han 9,992,000,000 10,620,000,000

136 6. Phai thu ngan han khac 6 4,090,796,869 6,559,562,191

137 7. 0\1' phong phai thu ngan han kh6 doi (4,609,065,235) (2,839,292,731 )

140 IV. Hang tan kho 7 1,343,761,665,482 1,393,933,544,679

141 1. Hang ton kho 1,400,222,424,250 1,414,547,457,418

149 2. 0\1' phong giam gia hang t6n kho (56,460,758,768) (20,613,912,739)

150 V. Hi san ng~n han khac 9,690,890,863 10,046,835,825

151 1. Chi phi tra tnroc ngin han 11 1,206,345,193 104,161,403

152 2. Thu~ gia tri gia tang duoc khantnr 8,484,545,670 9,342,652,843

153 3. Thu~ va cac khoan khac phai thu Nha nuoc 13 21,579

200 B. TAl SAN DAI H~N 632,520,279,618 621,924,923,999

210 I. Cac khoan phal thu dai hl}.n 10,600,000 10,600,000

216 6. Phai thu dai h~n khae 6 10,600,000 10,600,000

220 n. Hi san cO djnh 322,139,403,235 327,164,715,799

221 1. rai san e6 dinh huu hinh 9 199,772,981,933 205,030,467,684

222 Nguyen gia 360,674,998,365 363,052,370,099

223 Gia tri hao mon luy k~ (160,902,016,432) (158,021,902,415)

227 3. rai san e6 dinh vo hinh 10 122,366,421,302 122,134,248,115

228 Nguyengia 130,650,306,720 130,115,306,720

229 Gia trj hao mon luy k~ (8,283,885,418) (7,9? 1,058,605)

240 IV. Hi san dO'dang dai hl}.n 8 90,491,156,921 89,515,555,921

242 2. Chi phi xay d\fllg co ban dO'dang 90,491,156,921 89,515,555,921

250 IV. Dliu to' tai ehinh dai hl}.n 4 207,496,995,303 192,719,868,209

252 2. D<1uw vao eong ty lien k~t, lien doanh 207,496,995,303 192,719,868,209

260 V. Tai san dai hl}.nkhae 12,382,124,159 12,514,184,070

261 1. Chi phi tratru6edai h~n 11 12,382,124,159 12,514,184,070

269 VI. LQ'i th~ thu'O'ng ml}.i

270 TONG C(>NG TAl SAN 2,635,625,314,224 2,393,826,133,295

-4-


G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

0110112017

Rio clio tai chinh hop nh§tCho ky kS toantir 01/01/2017 dSn31103/2017

BANG CAN DOl KE ToAN HOP NHATT~i ngay 31 thing 03nam 2017

(ti~p theo)

31103/2017

VND

1,298,191,421,824

1,298,043,121,824

197,099,806,288

7,808,909,354

55,558,429,276

2,335,417,225

301,315,232

36,000,000

4,992,872,739

1,024,315,933,484

5,594,438,226

148,300,000

148,300,000

1,337,433,892,400

1,337,433,892,400

846,455,640,000

846,455,640,000

21,743,395,153

(8,993,360,790)

51,546,932,622

400,550,499,218

290,712,911,504

109,837,587,714

26,130,786,197

2,635,625,314,224

Milso

Thuyetminh

NGUONVON

300 A. N<}PHAITRA

310 I. Ng ng~n han

311 1. Phai tra nguoiban ngan han

312 2. Ngiroi mua tra ti~n truce ngan han

313 3. ThuS va cac khoan phainQPNhamroc

314 4. Phai tra nguoilao dQng

315 5. Chi phi phai tra ngan han

318 8. Doanh thu chuathuc hien ngan han

319 9. Phai tra ngan han khac

320 10. Vay va no thue tai chinh ngan han

322 12. Quy khen thuong, phuc loi

330 II. NQ'dai han

337 7. Phai tra dai han khac

400 B. VON CHU so ntru

14

13

15

16

12

16

410 I. van chu sO'htru

411 1. Vbn gop cua chu sa htru

csphieu phd thong co quyen bi€u quyet

17

411a -

411b -

412 2.

415

418

cdphieu uu dai

Thang du vbn c6 phAn

5. C6 phieu quy

8. Quy dAutu pMt tri@n

421 11. Lqi nhu~n sau thu~ chua philn ph6i

LN chua phdn phdi lfiy ki din cu6ikj; truo'C

LN chua phdn ph6ikj; nay

429 13. Lqi feh c6 dong khong ki@msoM

440 TONG CONG NGUON VON

D6 Thj Kim Dung

Nguai l~p

D6ng Nai, ngay 21 thimg 04 nam 2017

Dao Thj Kim Loan

KS toan tru6ng

- 5 -

VND

1,083,987,954,593

1,083,832,154,593

103,765,251,200

15,985,001,879

38,~ 16,018,602

6,693,770,636

1,187,782,860

72,000,000

2,585,591,103

909,660,303,087

5,866,435,226

155,800,000

155,800,000

1,309,838,178,702

1,309,838,178,702

846,455,640,000

846,455,640,000

21,743,395,153

(8,993,360,790)

51,546,932,622

373,898,475,504

(83,008,033,868)

456,906,509,372

25,187,096,213

2,393,826,133,295

ChU tjch HQi d6ng quc'mtrj

CONG TY CO PHAN T~P DOA.N THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hiep,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Quy 1

BAo cAo KET QuA HO~T BQNG KINH DOANH H<}P NHA.TTil' 0110112017 d~n31103/2017

Mil sB CHi TIEUminh

Tir 0110112017 d~nThuyet

31103/2017

01 1. Doanh thu ban hang va cung dp djch vI}

02 2. Cac khoan giam trir doanh thu

10 3. Doanh thu thu§n ban hang va cung dp djch vI}

11 4. Gia vBn hang ban

20 5. LQ'inhuan gi}p v~ ban hang va cung dp djch vI}

21 6. Doanh thu hoat d9ng tai chinh 22

22 7. Chi phi tai chinh 23

23 Trangdo: Chi phi [iii vay

24 8. Phfm liii hoac16 trong cong ty lien doanh, lien kSt

25 9. Chi phi ban hang 26

26 10. Chi phi quanIy doanh nghiep

30 11. LQ'inhu~n/(IB) thu§n til' hoat di}ng kinh doanh

31 12. Thu nhap khac

32 13. Chi phi khac

40 14. LQi nhu~n khac

50 15. Tang IQ'inhu~n k~ toan tmO'c thu~

51 16. Chi phi thuS thu nhap doanh nghiep hien hanh 28

52 17. Chi phi thuS thu nhap doanh nghiep hoan lai 28

60 18. LQi nhu~n sau thu~ thu nh~p doanh nghi~p

61 19. LQ'i nhuan sau thu~ cua ca dong ciia congty me

62 20. LQ'inhu~n sau thu~ cua ca dong khong ki~m soat

70 21. Liii co' ban trcn ca phi~u

DB Thj Kim Dung

Nguai I~p

D6ng Nai, ngay 21 thimg 04 niim 2017

KS toan tnrong

- 6-

19

20

21

26

24

25

29

Tir 0110112016 d~n3110312016

VND VND

1,048,948,792,157 1,008,461,395,318

211,725,313 5,714,248

1,048,737,066,844 1,008,455,681,070

887,974,783,392 878,648,349,630

160,762,283,452 129,807,331,440

1,429,400,427 1,491,530,759

12,259,409,046 13,048,307,914

13,844,019,562 11,905,285,924

14,777,127,094 5,132,423,982

12,551,468,515 10,208,394,361

13,231,768,097 7,533,313,712

138,926,165,315 105,641,270,194

1,601,058,454 1,719,447,087

602,522,133 302,012,302

998,536,321 1,417,434,785

139,924,701,636 107,058,704,979

26,970,214,356 1,332,334,018

112,954,487,280 105,726,370,961

109,837,587,714 103,876,572,083

3,116,899,566 1,849,798,878

Nguyen M:.tnh Ha

Chi.!tich H9i d6ng quan tri



Tir 0110112016 d~n31103/2016

Bao cao tai chinhhop nhAt

Cho ky k~ toantir 01/01/20 17 d~n31103/2017

BAo cAo LUU CHUYEN TIEN T¢ H<}PNHAT(Theo phutmg pbdp gidntilp)

Tir 0110112017 d~n31103/2017

Milsa

Thuyetminh

Tir 0110112017 d~n

31103/2017CHiTIEUVND

I. Luu chuyen ti~n tir hoat dQng kinh doanh

01 1. Lot nhu~n truuc thul

2. lJi€u chinh cho cdc khoiin

139,924,701,636

02

03

KhAu hao tai san c6 dinh va bAt dQng san d~utu

Cac khoan du phong

5,489,697,823

35,819,496,140

04 Lai, 16chenh lechty gia h6i doai do danh gia

lai cac khoan muc ti@nt~ co g6c ngoai t~

Lai, 16tir hoat dQng d~utu

Chi phi lai yay

05 (16,001,287,527)

13,844,019,562

179,076,627,634

06

08 3. Lai nhu~n tit hO{ltd{jng kink doanh tneocthay d6i vanluu d{jng

09

10

11

Tang, giam cac khoan phai thu

Tang, giam hang t6n kho

Tang, giam cac khoan phai tra (kh6ng keliii yay

phai tra, thu~ thu nh~p doanh nghi~p phai nQp)

Tang, giam chi phi tratruac

Tang, giam chUng khoan kinh doanh

Ti@nliii yay dii tra

Thu~ thu nh~p doanh nghi~p dii nQP

(370,123,879)

(269,683,920)

(14,774,016,756)

(16,563,307,775)

(112,456,960,850)

14,325,033,168

55,980,250,154

12

13

14

15

16 Ti@nthu khactir ho~t dQng kinh doanh

17 Ti@nchi khac cho ho~t dQng kinh doanh

20 Luu chuyin ti€n thuOn tit hO{ltd{jng kinh doanh

(251,997,000)

104,695,820,776

VND

107,058,704,979

5,418,135,202

(25,112,598,118)

(6,059,420,846)

11,905,285,924

93,210,107,141

(14,642,341,623 )

(715,785,847)

44,532,333,697

(3,056,754,31 I)

2,164,241,920

(13,304,174,376)

( 145,954,500)

108,041,672,101

II. Lllu chuy~n ti~n tir hOl;ltdQng dAu til'\

Ti@nchi de mua sfun, xay d\fllg tai san c6 dinh21 1. (1,510,601,000) (2,851,467,900)va cac tai san dai h~ khac

22 2. Ti@nthutir thanh Iy, nhUQTIgban tai san c6 djnh 227,272,727 90,909,091va cac tai san dai h~n khac

27 7. Ti@nthu liii cho yay, c6 ruc va Igi nhu~n dugc 607,275,158 1,270,764,654

30 Luu chuyin ti€n thuOn tit hO{ltd{jngdOutu (676,053,] 15) (1,489,794,155)

III. Llfu chuy~n ti~n tir hOl;ltdQng tili chinh

33 3. Ti@nthu tir di yay 753,325,368,931 729,149,155,477

34 4. Ti@ntra ng g6c yay (638,669,738,534) (807,448,408,565)

36 6. C6 tuc, Igi nhu~n dii tra cho chuSo'huu (83,183,872,000)

40 Luu chuyin ti€n thuOn tit hO{ltd{jng tiii chinh 31,471,758,397 (78,299,253,088)

- 7 -

50 LU'u chuyen ti~n thu§n trongky 135,491,526,058 28,252,624,858


G4A, Khu ph64, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh Dang Nai

Bao cao tai chinhhop nh§t

Cho ky k~ toantir 01/01120 17 d~n31/03/2017

BAocAo LUU CHUYEN TlEN T:¢ HQP NHAT(Theo phutmgphdp gidn tiip)

Tir 0110112017 d~n31103/2017

60 Ti~n va tuong durrng ti~n d§u ky 85,175,085,583 98,467,847,773

61 Anh huang cua thay d6itY gia h6i doai quy d6i ngoai t~

70 Ti~n va nrong durmg ti~n cu6iky 220,666,611,641 126,720,472,6313

~ Th; K;m Loan

K~ toan tnrong

D6 Thj Kim Dung

Nguoi l~p

Dong Nai, ngay21 thdng 04 ndm 2017

- 8 -

C6 phi~u Clla C6ngty chinh tMc dang ky giao djch tl;liSo' Giao djch ChUng khmln Thanh ph6 H6 Chi Minhtir ngay

16 tMng 03 nam 2010 v6i rna giao djch la TLH.


G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh Dong Nai

Bao cao tal chinh hop nhat

Cho ky k~ toantil: 01101/20 17 d~n31103/2017

BANTHUYET MINH BAo cAo TAl CHiNH HOP NHATTil" 0110112017d~n 31103/2017

1 . THONG TIN CHUNG

1.1 Hinh thrrc so' hfru van

C6ng ty C6 phan Tap doan Thep Ti~n Len duoc chuyen d6itir C6ng TNHH Ti~n Len c6 chirng nhan dang ky kinhdoanh s6 4702000255 cftp ngay 22 thang 11 nam 2001 thanh cong ty cli phan; hoat dong thea GiAy chirng nhan dangky doanh nghiep cong ty c6 phan s6 3600512830 dang ky I~n d~u ngay 18 thang 08 nam 2009, dang ky thay d6i I~n

thir 8 ngay 17 thang 02 nam 2016 doSo' K~ hoach vaD~u nr Tinh Dong Nai cap,

Tru so chinh cua Cong ty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

V6n di@uI~ cua Congty thea dangkY la 846.455.640.000 d6ng, tuong duong 84,645,564 c6 phan, menh gia mot c6

ph~n la 10,000 d6ng.

Thong tin v@cac cong ty con, cong ty lien k~t clla Cong ty xem chi ti~tW Thuy~t minh s6 4c.

1.2 Nganh ngh~ kinh doanh

HOl;ltdong kinh doanh Clla Congty g6m:

- San xu~t s~t, tMp, gang. Chi ti~t: San xu~t s~t, thep (khong san xu~t tl;litrl,l s6);

- Ban buon kim IOl;liva qui[mgkim IOl;li.Chi ti~t: Ban buon s~t, thep, nhom, d6ng nguyen li~u;

- Ban Ie d6 ngu kim, son, kinh va thi~t bj I~p di;itkMc trong xay dl,mg trong cac cua hang chuyen doanh;

- Ban buon may m6c, thi~t bj va phv tung may nang nghi~p;

- Dl;liIy, moi gi6i, dAu gia. Chi ti~t: Dl;liIy, moi gi6i thuong ml;li(trir moi gi6i b~t dong san);

- B6c x~p hang h6a;

- Xay d\lTIgnha cac IOl;li;

- Xay d\lTIgcac cong trinh cong ich;

- Chuiin bj mi;itbing;

- Hoan thi~n cong trinh xay d\lTIg;

- L~p di;ith~ th6ng cap, thoM nu6c, 10suai va di@uhoa khong khf;

- L~p di;itM th6ng xay dvng khac;

- Cho thue xe dong cO';

- Ban buon a to va xe c6 dongCO' khac;

- Ban Ie a to con (lol;li 12 ch6 tra xu6ng);

- Kinh doanh b~t dong san, quy@nsu dvng d~t thuoc cMSo' huu, cM su dVng hoi;icdi thue;

- Nha hang va cac djchV1,1 an u6ng phvcV1,1 luu dong (khOng kinh doanh tl;litrv sa);

- Ban Ie khac trong cac cua hang kinh doanh t6ng hqp: Kinh doanh trung tam thubng ml;li;

- Kho bai va luu gifr hang h6a;

- Tr6ng rung va cham s6c rung;

- Cua, xe, bao g6 va bao quan g6 (khong hOl;ltdong tl;litrv sa);

- HOl;ltdong ki~n truc vatu viin ky thu~t c6 lien quan. Chi ti~t: tu viin, thi~t k~ k~t cftu cong trinh xay d\lTIgdan dVng,

cong nghi~p;

- Ban buon v~t li~u, thi~t bj I~p di;itkhac trong xay dVng. Chi ti~t: ban buon v~t li~u xay d\lTIg,g6 cay va g6 ch~ bi~n

(khong chua hang tl;litrl,lsa);

-9 -

Ky k@tm1nnam eua Cong ty b~t d~u tir ngay 01101 va k@tthue van ngay31112 hang nam.

CONG TY CO PHAN T~P DOAN THEP TIEN LEN


Thanh ph6 Bien Hoa, TinhDongNai

Bao cao tai chinh hop nh§t

Cho ky k@toan til' 01/0112017 den 31/03/2017

Heatd9ng kinh doanhcua Congty gom(tiep theo):

- Lap d~t h~ thong dien;

- Van tai hang h6a bing duong bQ;

- Xay dung cong trlnh duong s~t va duong bQ;

- Xay dung cong trinh ky thuat va dan dung khac;

- Gia cong co khi, xu' I;' va trang phu kim loai. Chi tiet: gia cong co khi, (tnr xi rna - khong gia cong taitru sa);

- Sua chua may m6e thiet bi. Chi tiet: sua chtra may nong nghiep (khong sua chtra tai trusa);

- Sanxwlt may nong nghiep va lam nghiep. Chi ti@t:san xuat may nong nghiep (khong san xuat tai trusa);

- Ban phu tung va cac b9 phan phu tro cua 0 to va xe co d9ng co khac;

- Dich V\lluu tru ng~n ngay (khong kinh doanh t(;litfl,lsa);

- HO(;ltdQng eua cae cong vien vui chO'i va cong vien thea eM d~. Chi tiet: kinh doanh khu du lich sinh thai (khongkinh doanh t(;litr\l sa);

- HO(;ltd9ng dieh V\lh6trq tl1JCtiep eho v?n tai dUOngthuy;

- Khai thac g6 (g6 rung tr6ng).

2 . CHE DO vA CHINH SACH KE ToAN Ap Dl)NG T~I CONG TY

2.1 Ky k~ toan, dO'n vi ti~n t~ sir d\lDg trong k~ toan

Don vi ti~n t~ su d\lng trong ghi ehep k@toan la d6ng Vi~t Nam (VND).

2.2 Chu§n ml}'c va Ch~ d(lk~ toan ap dl}ng

cMa9 ki lo(m ap d1:lng

Cong ty ap d\lng Che dQ Ke toan doanh nghi~p ban hanh thea ThOng tu200/20 14/TT-BTC ngay 22/12/2014 eua BQHi ehinh.

Tuyen b6 vi vi¢c tuan thiJ Chudnml,fC ki toan vacMa9 ki loan

Cong ty da ap dl,mg cac Chuful mvc ke toan Vi~t Nam va eac van bi'm huang d§n Chu§n mve do Nhanuacda ban

hanh. Cac bao cao tai ehinh duqc I?p va trinh bay thea dung m9i quy dinh eua tUng ehu§n mvc, thOng tu huang d§nthve hi~n ehu§n mvc va Che dQ ke toan hi~n hanh dang ap d\lng.

Hinh tMc ki toan ap d1:lng

Cong ty ap d\lng hinh tMc k@toan tren may vi tinh.

2.3 Cong CI} tai chinh

Ghi nh¢in ban aau

Hi san tM ehinh

Hi san tai ehinh eua Cong ty bao g6m ti~n va cae khoan tuong duong ti~n, cae khoan phai thu khaeh hang va phai

thu khae, cae khoan eho vay, cae khoan d~u tu ng~n h(;lnva dai h(;ln.T(;lithai di~m ghi nh?n ban d§u, tai san tai ehinh

duqe xae dinh thea gia mua/ehi phi pMt hanh eQng cae chi phi phat sinh khae lien quan trve tiep d@nvi~e mua, phiithanh tai san tai ehinh d6.

- 10-

Gia tri sau ghi nhdn ban adu


G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao caotai ehinh hop nhit

Cho ky k~ toantir 01/01/20 17 d~n31/03/2017

No phai tra tai chinh

No phai tra tai chinh cua Cong ty bao g6m cac khoan yay, cac khoan phai tra nguoi ban va phai tra khac, chi phiphai tra. Tai thai diem ghi nhan I~n d~u, cac khoan no phai tra tai chinh duoc xac dinh thea gia phat hanh congcacchi phi phat sinh lien quan tnrc ti~p d~n viec phat hanh no phai tra tai chinh do.

Hien tai chua co cac quy dinh v@danh gia lai cong cu tai chinh sau ghi nhan ban d~u.

2.4 Ti~n va cac khoan turrng durmg ti~n

Ti@nva cac khoan nrong duong ti@nbao g6m ti@nm?t t:;tiquy, ti@ngui ngan hang, cac khoan d~u tu nginh:;tn co

thai gian dao h:;tnkhOng qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuyen d6i d~ dang thanh cac IUQ'llg

ti@nxac dinh va khong c6 nhi@urlli ro trong chuyen d6i thanh ti@n.

2.5 Cae khoandh to" tili ehinh

Chung khoan kinh doanh rna trong d6 Cong ty nim gift vi m\lC dieh kinh doanh duqc ghi s6 k~ toan theo, gia g6c,

bao g6m: Gia mua cQng (+) cac chi phi mua (n~u c6) nhu chi phi moi giai, giao dich, cung c§p thong tin, thu~, I~phi

va phi ngiin hang. Gia g6c Clla chUng khoan kinh doanh duqc xac dinh thea gia tri hQp ly clla cac khoan thanh toan

W thai diem giao dich philt sinh. Thai diem ghi nh~n cac khoan chUng khoan kinh doanh la thai diem nha d~u tu c6quy@nSo'hUu C\lthe nhu sau:

- Chung khoan niem y~t duqc ghi nh~n t~i thai diem kh6'p I~nh (T+O);

- ChUng khoan chua niem y~t duqc ghi nh~n t:;tithai diem chinh thuc c6 quy@nSo'hfiu thea quy dinh Cllaphilp lu~t.

D~u tu nim gift d~n ngay dao h:;tn la cac khoan d~u tu nim gift d~n ngay dao h:;tn (ngoai cac khoan chUng khoan

kinh doanh) nhu: Cac khoan ti@ngui ngiin hang c6 ky h~n (bao g6m ca cac lo:;titin phi~u, ky phi~u), trai phi~u, c6phi~u uu d1iiben philt hanh bit bUQephai mua l~i t:;timQt thai diem nh~t dinh trong tuong lai va cac khoan cho yay

nim gift d~n ngay dao h:;tnvai m\lC dieh thu l1iihang ky va cac khoan d~u tu nim gift d~n ngay dao h:;tnkhac.

D~u tu nim gift d~n ngay dao h:;tnt~i thai di6m bao cao, n~u:

- Ky phi~u, tin phi~u kho b:;tc, ti@ngui ngiin hang c6 tMi h:;tn thu h6i ho?c dao h:;tnkhong qua 3 thilngk6 ill ngay

mua khoan d~u tu d6duqc coi la "tuong duong ti@n";

- C6 thai h:;tnthu h6i v6n duai 1 nam ho?c trong 1 chu ky kinh doanh duqc phiin lo:;tila tai san ngin h:;tn;

- C6 thai h~n thu h6i v6n tren 1 nam ho?c hon 1 chu ky kinh doanh duqc phiin lo~i la tai san dai h:;tn,

Cac khoan d~u tu vao cac congty con rna trong d6 Congty nim quy@nki6m soat duqc trinh bay thea phuong phap

gia g6c. Cac khoan phiin ph6i lqi nhu~n rna cong ty m~ nh~n duqc tir s6 Iqi nhu~n lfiy k~ Clla cac cong ty con sau

ngay congty m~ nim quy@nki6m soilt duqc ghi vao k~t qua ho~t dQng kinh doanh trong nam clla congty m~. Cac

khoan phiin ph6i khac duqc xem nhu ph~n thu h6i clla cae khoan d~u tu va duqc tm vao gia tri d~u tu.

Cac khoan d~u tu vao cac congty lien k~t rna trong d6 Cong ty c6 anh huang dang k@duqc trinh bay thea phuong

philp gia g6c. Cac khoan phiin ph6i Iqi nhu~nill s6 Iqi nhu~n thu~n lfiy k~ Clla cac cong ty lien k~t sau ngay d~u tu

duqc phiin b6 vao k~t qua ho:;tt dQng kinh doanh trong nam clla Cong ty. Cae khoan phiin ph6i khac duqc xem nhu

ph~n thu h6i cae khoan d~u tu va duqc tm vao gia tri d~u tu.

DIJ phong giam gia d~u tu duqc I~p vao thai diem cu6i qui la s6 chenh I~ch gifi"agia g6c clla cac khoan d~u tu dUQ'c

h:;tchtoan tren s6 k~ toan 100 hon gia tri thi tfUemg ho?c gia tri hgp Iy cua chung t:;tithai di6m I~pd\f phong.

- 11 -

Gia tri hang t6n kho duQ'c xac dinh thea phuong phap binh quiln gia quy€n.

CONG TY CO PHAN T~P J)OAN THEP TIEN LEN


Bao cao tal chinh hop nhftt

Cho ky k~ toan nr01/01/20 17 d~n31/03/2017

2.6 Cac khoan phai thu

Cac khoan phai thu duoc trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan phai thu khachhang va phaithu khac sau khitnr di cac khoan dir phong duoc I~p cho cac khoan no phai thu kh6 doi.

D\I phong no phai thu kh6 doi diroc trich I~p cho tung khoan phai thu kh6 doi can cu vao tu6i no qua han cua cac

khoan no hoac du kienmire t6n that c6 th~ xay ra.

2.7 Hang t6n kho

Hang ton kho duoc tinh thea gia g6c. Truong hop gia tri thuan c6 th~ thuc hien diroc thap hon gia g6c thi 'hang t6nkho duoc tinh thea gia tri thuan c6 th~ th\lc hi~n dugc. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~ bi~n

va cac chi phi lien quan tr\l'c ti~p khac phat sinh d~ c6 dugc hang t6n khoa dja di~m va tr~ng thai hi~n t~i.

Hang t6n kho duQ'c h~ch toan thea phuong phap ke khai thuOng xuyen.

DI,I'phong giam gia hang t6n kho duQ'c l~p vao thai di~m cu6i qui la s6 chenh I~ch giua gia g6c Cllahang t6n kho IOn

hon gia tri thuAn c6 the thl,l'Chi~n duQ'c.

2.8 Hi san c6 djnh va khftu hao tai san c6 djnh

Hi san c6 djnh hilu hinh, tai san c6 dinh vo hlnh duQ'c ghi nh~n thea gia g6c. Trong qua trinh su dl,lng, tai san c6

dinh huu hlnh, tai san c6 dinh vo hinh duQ'c ghi nh~n thea nguyen gia, hao mon luy k~ va gia tri can l~i.

Kh~u hao dugc trich thea phuong phap dUOngthing. Thai gian kh~u hao duQ'cuac tinh nhu sau:

- Nha cua, v~t ki~n trUc

- May m6c, thi~t bi

- Phuong ti~n v~n tai

- Thi~t bi van pMng

05 - 30 nam

05 - 10 nam

06 - 10 nam

03 - 05 nam

2.9 Thu~ thu nh~p hoan I~i

Thu~ thu nh~p hoan I~i duQ'c xac dinh cho cac khoan chenh I~ch t~m thai t~i ngay k~t thuc ky k~ toan nam giua cO'

sa tinh thu~ thu nh~p clla cac tai san va ng phai tra va gia trj ghi s6 Clla chUng cho ml,lc dich I~p baocao tai chinh.

Hi san thu~ thu nh~p hoan I~i va thu~ thu nh~p hoan I~i phai tra dugc xac dinh thea thu~ su~t dl,l'tinh se ap dl,lng chonam tai san dugc thu h6i hay ng phai tra duQ'c thanh toan, dl,l'atren cac mu'c thu~ su~t va lu~t thu~ c6 hi~u ll,l'cvao

ngay k~t thUc ky k~ tom nam.

2.10 Chi phi tra trU'()'c

Cac chi phi tratruac chi lien quan d~n chi phi san xu~t kinh doanh Clla mi)t nam tai chinh ho~c mi)t chu ky kinh

doanh dugc ghi nh~n la chi phi tratruacngrm h~n va dugc tinh vao chi phi san xufrt kinh doanh trong nam tai chinh.

Cac chi phi da ph<it sinh trong nam tai chinh nhung lien quan d~n k~t qua ho~t di)ng san xu~t kinh doanh Clla nhi€u

nien di) k~ toan dUQ'Ch~ch toan vao chi phi tratruacdai h~n d~ philn b6 dAn vao k~t qua ho~t di)ng kinh doanh trong

cac nien di) k~ toan sau.

Vi~c tinh va philn b6 chi phi tratruacdai h~n vao chi phi san xu~t kinh doanh tung ky h~ch toan dugc can cu vao

tinh ch~t, muc di) tung lo~i chi phi d~ ch9n phuong phap va tieu thuc philn b6 hQ'p IY. Chi phi tratruacdugc philn

b6 dAnvao chi phi san xu~t kinh doanh thea phuong phap dUOngthing.

- 12 -

Cac khoan phai tra duoc trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan khoan ti~n yay,no thue tai

chinh.


G4A, Khu ph6 4, PlnrongTan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai


Cho ky k~ toantir 0110112017 d~n31/03/2017

2.11 NQ'phai tra

Cac khoan phai tra diroc trinh bay tren Bao cao tai chinh thea giatrj ghi s6 cac khoan phai tra nguoi ban, phai tra

nQi bQ va phai tra khac.

2.12 Vay va ng thue tai chinh

2.13 Chi phi di yay

Chi phi di yay duoc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh,tnr chi phi di yay lien quan

true ti~p d~n viec delu ill xay dung hoac san xuat tai sanda dang diroc tinh vao gia tri cua tai san do (duoc v6n hoa)

khi co du cac di~u ki~n quy dinh trong Chuftn ml)'CK~ toan Vi~t Nam s6 16 "Chi phi di vay".

Chi phi di yay lien quan trl)'c ti~p d~n vi~c delu ill xay d\fIlg ho~c san xu~t titi sanda dang dn co thai gian dll dai

(tren 12 thang) de co the dua vaoSlr dvng thea mvc dich dinh tru6c ho~c ban thi dugc tinh vao gia tri clla tai san do(dugc v6n hoa), bao g6m cac khoan Hii ti~n yay, phiin b6 cac kho{m chi~t kh~u ho~c phv trQi khi pMt hanh trai

phi~u, cac khoan chi phi phv phiit sinh lien quan t6i qua trinh lam tM Wc yay.

2.14 Chi phi phili tra

Cac khoan chi phi thl)'c t~ chua phat sinh nhung dugc trichtru6cvao chi phi san xu~t, kinh doanh trong nam d€ dam

bao khi chi phi phat sinh thl)'c t~ khong gay dQt bi~n cho chi phi san xu~t kinh doanh tn:!n cO'sa dam bao nguyen t~cphil hgp gifra doanh thu va chi phi. Khi cac chi phi do phiit sinh, n~u co chenh I~ch v6i s6 da trich, k~ toan ti~n hanh

ghi b6 sung ho~c ghi giam chi phi illang Ung v6i ph.ln chenh I~ch.

2.15 van chuSO'hiiu

V6n delUill clla cM sahUu dugc ghi nh~n thea s6 v6n thl)'c gop clla chllsa hfru.

Th~ng du v6n c6 pheln dugc ghi nh~n thea s6 chenh I~ch Ion han/ho~c nhD han gifra gia thl)'c t~ pMt hanh va m~nhgia c6 phi~u khi phat hanh cli phi~u leln delu, phat hanh b6 sung ho~c tai phat hanh cli phi~u quy. Chi phi ,trv·c ti~plien quan d~n vi~c phiit hanh b6 sung cli phi~u ho~c tai phat hanh cli phi~u quy dugc ghi giam Th~ng du v6n cli

pheln.

C6 phi~u quy la cli phi~u do Cong ty pMt hanh va sau do mua IC:li.C6 phi€u quy dugc ghi nh~n thea gia tri thllc t€ va

trinh bay tren Bang Can d6i k~ toan la mQt khoan ghi giam v6n cMsa hiiu. Cong ty khOng ghi nh~n cac khoan lai

(16) khi mua, ban, phat hanh ho~c My cli phi~u quy.

Lgi nhu~n sau thu~ chua phan ph6i la s6 Igi nhu~nill cac hOC:ltdQng clla doanh nghi~p sau khi tm (-) cac khoan di~u

chinh do ap dVng h6i t6 thay dlii chinh sach k~ toan va di~u chinh h6i t6 sai sot trQng y~u clla cac namt~u6c.Lgi

nhu~n sau thu~ chua phan ph6i co the dugc chia cho cac nha delutu dl)'a tren ty I~ gop v6n sau khi dugc DC:lihQi

d6ng cli dong thong qua va sau khi da trich I~p cac quy dll phong thea Di~u I~ Cong ty va cac quy dinh clla phap

lu~t Vi~t Nam.

cli tuc phili tra cho cac c6 dong dugc ghi nh~n la khoan phili tra trong Bang can d6i k~ toan clla Cong tysau khi co

Nghi quy~t chia cli tuc clla DC:lihQi d6ng c6 dong Cong ty.

2.16 Ghi nh~n doanh thu

Doanh thu ban hCIng

- 13-

- Doanh thu duoc xac dinh tuong d6i chac chan;

- Cong ty da thu duoc hoac se thu duoc loi Ich kinh t~ill giao dich ban hang;

- Xac dinh duoc chi phi lien quan d~n giao dich ban hang.



Bao cao taiehinh hop nhM

Cho ky k~ toanill 01/0112017 dSn31/03/2017 .

Doanh thu ban hang duoc ghi nhan khi d6ng thai thoa man cac di~u kien sau:

- Phan 16n nri ro va loi Ich gin li~n voi quyen so hiru san pharn hoac hang hoa da:duoc chuyen giao cho nguoi mua;

- Cong ty khong can nam giu quyen quan Iy hang h6a nhu nguoi s6 httu hang h6a hoac quyen kiem scat hang h6a;

Doanh thu cungcapdich v¥

Doanh thu cung dip dich vu duoc ghi nhan khi kSt qua cua giao dich do duoc xac dinh m('>teach dang tin cay,

Truong hop viec cung dip dich vu lien quan d~n nhieu nam thi doanh thu duoc ghi nhan trong nam thea k~t qua

ph:1n cong vi~c da hoan thanh VaGngay l~p Bang can d6i kS toan clla nam d6. KSt qua ciia giao dich cung dip dich

V\l duqc xac dinh khi th6a man cac di~u ki~n sau:

- Doanh thu duqc xac djnh tuong d6i chilc chiln;

- C6 khil nang thu duqc Iqi ich kinh t~illgiao dich cung dip dichV\l d6;

- Xac dinh dUQ'cphdn cong vi~c da hoan thanh VaGngay I~p Bang can d6i k~ toan;

- Xac dinh duqc chi phi ph<itsinh cho giao dich va chi phi d~ hoan thanh giao dich cung dip dichV\l d6.

Phdn cong vi~c cung dip dichV\l da hoan thanh duqc xac dinh thea phuong phap danh gia cong vi~c hoan thanh.

Doanh thu hot;lt i1(jng tiIi chinh

Doanh thu phat sinhill ti~n lai, c6 t(1'C,Iqi nhu~n duqc chia va cac khoi'm doanh thu hO<;ltd('>ngtai chinh khac duqc

ghi nh~n khi th6a man d6ng thai hai(2) di~u ki~n sau:

- C6 kha nang thu duqc Iqi ich kinh tS til' giao dich d6;

- Doanh thu duqc xac dinh tuong d6i chilc chiln.

C6 tuc, Iqi nhu~n dugc chia duqc ghi nh~n khi Cong ty dugc quy~n nMn c6 tuc ho~c duqc quy~n nh~n Igi nhu~nill

vi~c g6p v6n.Doanh thu kinh doanh b~t d('>ngsan duqc ghi nh~n khi d6ng thai th6a man cac di~u ki~n sau:

- B§t d('>ngsan da hoan thanh toan b('>va ban giao cho nguai mua, doanh nghi~p da chuy~n giao riii ro va Iqi ich giln

li~n vai quy~n s6 huu b~t d('>ngsan cho nguai mua;

- Cong ty khong can nilm giu quy~n qui'm Iy b§t d('>ngsan nhu nguai s6 huu b§t d('>ngsan ho~c quy~n ki~m soat b~t

d('>ngsan;

- Doanh thu duqc xac dinh tuong d6i chilc chiln;

- Cong ty da thu duqc ho~c se thu duqc Iqi ich kinh tS til' giao dich ban b~t d('>ngsan;

- Xac dinh duqc chi phi lien quan d~n giao dich ban b§t d('>ngsan.

2.17 Cae khO!lngiiim trir doanh thu

Cac khoan giam trir doanh thu duqc trinh bay tren Bao cao tai chinh phan anh cac khoan duqc di~u chinhgiam trt1'

VaGdoanh thu ban hang, cung dip dichV\l phat sinh trong ky, g6m: ChiSt kh§u thuong m<;li,giam gia hang ban va

hang ban bi tra l<;li.

2.18 Giavan hang ban

- 14 -


G4A, Khu phb 4, Plnrong'I'an Hiep,Thanhphb Bien Hoa, Tinh Dong Nai

Bao cao tai ehinh hop nhi1t

Cho kyke toanill 01/0112017 den31103/2017

Gia vbn duoc trinh bay tren Bao cao tai chinh phan anh tri gia vbn cua san pham, hang h6a, dichVI), b§t dong sand~u tu; gia thanh san xuat cua san pham xay I~p (dbi voi doanh nghiep xay lap) ban trong kyoNgoai ra, con phananh cac chi phi lien quan den hoat d9ng kinh doanh b§t dong san dfiunrnhir: Chi phi khau hao; chi phi sua chua; chiphi nghiepVI) cho thue b§t dong san d~utu thea phuong thirc cho thue hoat dong (tnrong hop phat sinh kh6ng 16n);chi phi nhuong ban, thanh Iy b§t d9ng san d~unr.

2.19 Ghi nh~n chi phi tai chinh

Ole khoan chi phi duoc ghi nhan van chi phi tai chinh g6m:

- Chi phi hoac cac khoan 16lien quan den cac hoat d9ng d~unr tai chinh;

- Chi phi cho vay va di vay vbn;

- Cac khoan 16do thay d6itY gia hbi doai cua cac nghi~pVI) phat sinh lien quan den ngo~i t~;

- DVphOnggiam gia d~utu chUngkhoan.

iN11

Cac khoan tren duQ'cghi nh~nthea t6ng sb phitt sinh trong nam, kh6ng bi.!trir v6i doanh thu ho~t d9ng tai chinh.

2.20 Cae khoiin thu@

Thui hi¢n hanh

Hi san thui\ va cac khoan thue phai n9P cho nam hi~n hanh va cae nam tru6c duQ'cxac dinh bing sb ti~n dv kienphai n9P cho (hoi[tcduQ'cthu h6iill) cO'quan thue, dva tren cac muc thui\ su§t va cac lu~t thue c6 hi~u Ivc di\nngayket thUcky tinh thue.

3 . TIEN vA cAc KHoAN TUONG DUONG TIEN

31103/2017 0110112017

VND VND

Ti~nmi[tt 293,660,694 267,558,962Ti~n gui ngan hang 123,277,151,384 44,416,820,557Ti~n dang chuy~n 909,858,800Cac khoan tuong duong ti~n 96,185,940,763 40,490,706,064

220,666,611,641 85,175,085,583

- 15 -

31103/2017 0110112017

Gi:i g6c Gi:i tr] hop Iy Dl! phOng Gi:i g6c Gi:i tr] hop Iy Dl! phong

VND VND VND VND VND VND

a. Chung khoan kinh doanh

- Tang gid tri caphiiuKDC CP CTCP Kinh Do 3,493,732,750 2,544,500,000 (949,232,750) 3,493,732,750 2,544,500,000 (949,232,750)

SHS CP_CTCP Chung khoan Sai Gon-Ha Nci 2,728,887,200 1,259,600,000 (1,469,287,200) 2,728,887,200 1,259,600,000 (1,469,287,200)

TKC CP_ CTCP Xay dung va Kinh doanh Dia6cTan Ky 2,302,065,000 1,588,125,000 (556,640,000) 2,302,065,000 1,799,875,000 (502,190,000)

Cac c6phieu khac 8,947,949,856 7,486,546,338 (1,461,403,518) 8,678,265,936 5,365,290,025 (3,312,975,911 )

17,472,634,806 (4,436,563,468) 17,202,950,886 (6,233,685,861)

CONG TV CO PHANT~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phirong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai


Cho ky k~ toan tir 0110112017 d~n31103/2017

4 . cAc KHOAN DAu TUTAI CHiNH

- 16 -

CONG TY CO PHA.N T~P DoAN TH:EP TIEN LEN



c. DAll ttl' gop vAn vao cacdon vi khac:

DAu ttl' vao congty con

Cong ty TNHH San xu~t va Thuong mai Dai Phuc

Cong ty TNHH Thep Tiiy Nguyen

Cong ty TNHH MQt thanh vien Thep Phuc Ti~n

DAu ttl' vao cong ty lien k~t

Cong ty C6 phan TMp B~e Nam

Ten cong ty

Cong ty TNHH San

xuat va Thuong mai

D;:tiPhUe

Thanhph6

H6 Chi Minh

Cong ty TNHH Thep Thanh ph6ra,Nguyen H6 Chi Minh

Cong ty TNHH MQt

thanh vien Thep

PhUe Ti~n

Thanh pho

HaNQi

Ten eong ty

Cong ty C6 phftn

TMp B~eNamTinh D6ng Nai

5 . KHoAN PHAI THU KHAcH HANG

a. Phiii thu cua khach hilng ng~n hl.ln

95.83%

97.35%

100..0.0.%

TY I~ bi@uquy~t

48.0.0.%

c. Phiii thu cua khach hang lil cac ben lien quan (chi ti~t tl.lithuy~t minh sA 33)

6 . PHAI THU KHAc

a. Ng~n hl.ln

Phiii thu v6 liii ti6n gui, ti6n eho vay

Phiii thu v6 bao hi@mxii hQi

- 17 -

Hoat dong ehinh

Bao cao tal chinhhop nh§t

Cho ky k~ toanill0.liD 1120.17 d~n31/0.3/20.17

3110.3120.17 0.liD 1120.17

VND VND511,690.,228,801 511,690.,228,80.1

115,0.0.0.,0.0.0.,0.0.0. 115,0.0.0.,0.0.0.,0.0.0.

156,726,50.0.,0.0.0. 156,726,50.0.,0.0.0.

239,963,728,80.1 239,963,728,80.1

172,800,000,00.0 172,80.0,00.0.,000

172,80.0.,0.0.0.,0.0.0. 172,80.0.,0.0.0.,0.0.0.

Ty 1~loi Ich

95.83%

97.35%

100..0.0.%

Ty I~ lqi ich

48.0.0.%

3110.3/20.17

VND

224,0.56,758,757

120.,10.6,884,0.39

344,163,642,796

31/0.3/20.17

VND4,0.90.,796,869

40.,170.,415

DAu ttl' vao congty con

Thong tin chi ti~t v6 cac cong ty con cua Cong ty vao ngay31/0.3/20.17 nhu sau:

NO'i thanh l~p va

hoat dong

DAu nr vao congty lien k~t

Thong tin chi ti~t v6 cae eong ty lien k~t eua Cong ty vao ngay31/0.3/20.17 nhu sau:NO'ithanh I~p va

hoat dong

San xuat va

kinh doanh thep

San xuat vakinh doanh thep

San xu~tvakinh doanh thep

Ho;:ttdong ehinh

San xu~t va

kinh doanh thep

0.110.1/20.17

VND

164,90.7,275,825

66,881,519,384

231,788,795,209

0.110.1120.17

VND6,559,562,191

66,0.80.,80.7

4,932,335


G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 BienHoa,Tinh D6ng Nai

Bao cao tili chinh hop nh:h

Cho ky kS toanill 01/0112017 dSn31/03/2017

3,057,620 666,060

3,296,998,862 5,748,955,900

5,627,458 25,516,252

744,942,514 713,410,837

10,600,000 10,600,000

10,600,000 10,600,000

4,101,396,869 6,570,162,191

31103/2017 01/0112017

VND VND

Hang mua dang di duong 56,539,465 853,087,051

Nguyen lieu, v~t lieu 452,139,751,964 305,491.,433,320

C6ng CI,I, dung CI,I 270,672,908 334,427,453

Chi phi sanxuatkinh doanh do dang 1,727,917,922 1,727,917,922

Thanh pham 45,603,855,742 45,150,469,076

Hanghoa 900,423,686,249 1,060,990,122,596

Du phong giam gia hang t6n kho (56,460,758,768) (20,613,912,739)

1,343,761,665,482 1,393,933,544,679

Phai thu ve bao hiem th~t nghiep

T~m irng

Ky cUQ'C, ky quy

Phai thu khac

b. Dai han

Phai thu dai han khac

7 . HANG TON KHO

8 . TAl SAN DO DANG DAI H~N

31103/2017

VNDa. Chi phi san xu§t, kinh doanh do' dang dili han

b. Xay dung coban dO'dang

Xay dung chinhanh tai Long Thanh

Xay dung nha kho W Da Ning

Chi phi mua phan mem FBO

Xay dung mong may pha bang kh6 2000

Gia tri 16d~t 9D2

C6ng trinh khac

C6ng trinh DenLir

Mua sam phirong tien van tai

55,919,307,748

23,277,486,947

510,601,000

650,446,124

3,440,235,598

926,656,074

4,766,423,430

1,000,000,000

90,491,156,921

- 18 -

01/0 112017

VND

55,919,307,748

23,277,486,947

535,000,000

3,440,235,598

1,577,102,198

4,766,423,430

89,515,555,921

d)NG TY CO pHAN T~P DoAN THEP TIEN LEN

G4A, KIm phi'>4, Phuong'Tan Hi~p, Bao cao tili chinh hop nhitThanh phi'>Bien Hoa, Tinh D6ng Nai Cho kY ke toan tir 0110112017 den31103/2017

9 . TAl SAN CO DINH ntru HiNH

Nha cua, v~t kienMay m6c, thiet bi

Phuong tien v~n Uti, Thiet bi, dung cu Hi san ci'>dinhC(lngtrUc truyen dftn quanly khac

VND VND VND VND VND VNDNGUYENGU

S6 dtr dAu nam 152,778,677,313 140,503,548,952 68,342,199,936 1,099,073,395 328,870,503 363,052,370,099Mua trong nam

D~u tu xay dung CO' ban hoan thanh

Tang khac

Chuyen sang b~t dong san d~u nr

Thanh ly, nhugngban (2,377,371,734) (2,377,371,734)Giam khac

S6 dtr cu6i nam 152,778,677,313 140,503,548,952 65,964,828,202 1,099,073,395 328,870,503 360,674,998,365GIA TRI HAO MON LUY KES6 dtr dftu nam 47,525,491,075 67,659,409,645 41,743,043,863 787,837,341 306,120,491 158,021,902,415Trich kh~u hao 1,466,122,510 2,259,818,220 1,430,841,231 26,839,050 3,249,999 5,186,871,010Tang khac

Chuyensang b~t dQng san d~u nr

Thanh ly, nhugngban (2,306,756,993) (2,306,756,993)Giam khac

S6 dir cu6i nam 48,991,613,585 69,919,227,865 40,867,128,101 814,676,391 309,370,490 160,902,016,432GIA TRI CON L~I

S6 du dAu nam 105,253,186,238 72,844,139,307 26,599,156,073 311,236,054 22,750,012 205,030,467,684S6 dtr cU6i nam 103,787,063,728 70,584,321,087 25,097,700,101 284,397,004 19,500,013 199,772,981,933

- 19 -

------------------------------------------'~~~.~,:q~'--------------------------------------------~

CONG TY CO PHAN T~P DOAN THEP TIEN LEN


CQng

Bao cao tai chinhhop nhit

Cho ky k~ toanill 01/01120 17 d~n31103/2017

10 . TAl sAN CO BJNH VO HINH

31103/2017 0110112017

VND VND

a. NgAD han 1,206,345,193 704,161,403

C6ng CI), dung CI) xuat dung 651,107,399 34,520,565

Cac khoan khac 555,237,794 669,640,838

b. Dili han 12,382,124,159 12,514,184,070

C6ng CI), dung CI) xuiit dung 115,460,552 145,760,337

Chi phi sua chtra IOn TSCDcho phan b6 8,765,668 20,279,281

Cac khoan khac 10,758,605,619 12,348,144,452

13,588,469,352 13,218,345,473

Gia tri quyen StI dungdfrt

Ph~n rnem maytinh

VND VND

NGUYENGIA

s6 dir dAu Dam

Mua sam moi

Thanh ly, nhuong ban

s6 drr cu6i Dam

GIA TRJ HAO MON LUY KE

s6 dir dAll Dam

Trich khau hao

Thanh ly, nhuong ban

s6 du cu6i Dam

GIA TRJ CON L~Is6 du dAu Dam

se dir cu6i narn

130,031,806,720 83,500,000

535,000,000

130,031,806,720 618,500,000

7,897,558,605

258,243,480

83,500,000

44,583,333

8,155,802,085 128,083,333

122,134,248,115

121,876,004,635 490,416,667

11 . CHI PHi TRA TRUaC

- 20-

VND

130,115,306,720

535,000,000

130,650,306,720

7,981,058,605

302,826,813

8,283,885,418

122,134,248,115

122,366,421,302

CONG TY co pHAN T~P DoAN THEP TIEN LEN

G4A, KIm ph6 4, PhubngTa.n Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai


Cho ky k~ toantir 0110112017 d~n31/03/2017

12. VAyvANQTHUETAICHiNH

0110112017 Trong nam

Gia tr]S6 co

Tangkha nang tra ng

VND VND VND

a. Yay ng~n han

Yay Ngan hang 880,323,169,345 880,323,169,345 742,466,922,472

Yay cac t6 chirc va ca nhan khac 29,337,133,742 29,337,133,742 10,858,446,459

909,660,303,087 909,660,303,087 753,325,368,931

13 . TRUE vA cAc KHoAN pHAI NQP NHA NUOC

S6 phai thu d~u nam

VND

Thu~ Gia tri gia tang

Thu~ Thu nhap doanh nghiep

Thu~ Thu nhap ca nhan

Cac loai thue khac

21,579

21,579

31103/2017

Oiam Gia tr]S6co

kha nang tra ngVND VND VND

631,266,049,534 991,524,042,283 991,524,042,283

7,403,689,000 32,791,891,201 32,791,891,201

638,669,738,534 1,024,315,933,484 1,024,315,933,484

S6 phai nop d~u namS6 phai nop trong S6 d1ithuc nop trong S6 phai thu eU6i

S6 phai nop eU6i namnam nam nam

VND VND VND VND VND

150,723,617 162,457,900,876 159,351,814,116 3,256,810,377

37,747,583,678 26,970,214,356 16,563,307,775 48,154,490,259

117,711,307 4,146,331,967 116,914,634 4,147,128,640

29,000,000 29,000,000

38,016,018,602 55,558,429,276193,603,447,199 176,061,036,525

Quyet toan thu~ ella C6ng ty se chiu su kiem tra ellaCO' quan thue. Do viec ap dung lu~t va cac qui dinh v~ thue d6i voi nhieu loai giao dich khae nhau co th~ duge giiiithich theo nhi@u

each khae nhau, s6 thu~ duge trinh bay tren Bao eao tai ehinh co th~ bi thay d6i theo quy~t dinh ellaCO' quan thu~.

- 21 --~


G4A, Khu pho 4, Phtrong'TanHi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhM

Chokyk~toan ill 01101120 17d~n31/03/2017

14 · PHAI TRA NGU('H BAN

3110312017 01/0112017

VND VND

a. Cac khoan phai tra ngu'i'riban 191,324,913,039 97,990,357,951

c. Phai tra ngui'ri ban lil cac ben lien quan(chi ti~t tai thuyet minhsA 33) 5,774,893,249 5,774,893,249

197,099,806,288 103,765,251,200

15 · CHI PHi PHAI TRA

31/03/2017 01/0112017

VND VND

a. Ng~n han 301,315,232 1,187,782,860Phai tra liii yay 274,641,375 1,164,446,658Cac khoan khac 26,673,857 23,336,202

b. Dili han

Phai tra, phai nop khac

301,315,232 1,187,782,860

16 · PHAI TRA KHAc

31103/2017 01/0112017

VND VNDa. Ng~n han 4,992,872,739 2,585,591,103

Kinh phi cong doan 290,962,798 292,819,112

Bao hiemxii hQi 340,256,489 1,942,279

Baohiem y t~ 92,896,925 1,023,460

Bao hiem thatnghiep 26,818,300

C6rue, loi nhuan phaitra 2,182,934,082 1,459,269,275

Cac khoan phai tra, phai n(ip khac 2,059,004,145 830,536,977b. Dili han 148,300,000 155,800,000

Nhan ky quy, ky circe dai han 148,300,000 155,800,000

5,141,172,739 2,741,391,103

- 22-

CONG TY CO PHAN T ~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p, Bao cao tal chinh hop nhfitThanh Eh6 Bien Hoa, Tinh D6ng Nai Cho Icy k€ toan tir01101/2017 d€n31103/2017

17 . VON CHU SO HUU

a) Bang dBi chi~u bi~n di}ng cua vBn chu sO'hiru

V6n d~u nr cua Chu Thang dir v6n c6C6 phieu quy

Quy d~u nr phat Lei nhuan chua Loi Ich c6 dongCQngsahfru ph~n trien phan ph6i khong kiem scat

VND VND VND VND VND VND VNDNAM2016

T:_tingay 0110112016 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 (83,008,033,868) 12,722,594,265 840,467,167,382Tang v6n trongIcy

Llii/16trong Icy 103,876,572,083 1,849,798,878 105,726,370,961Phan ph6i loi nhuan

Chi tra c6 tire ky truce

Mua c6 phieu quy

T:_tingay 31103/2016 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 20,868,538,215 14,572,393,143 946,193,538,343

NAM2017

T:_tingay 0110112017 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 373,898,475,504 25,187,096,213 1,309,838,178,702Tang v6n trongIcy

Llii/16trong Icy 109,837,587,714 3,116,899,566 112,954,487,280Phan phoi Ioi nhuan

Chi tra c6tire Icy tnroc (83,185,564,000) (2,173,209,582) (85,358,773,582)Mua c6phieu quy

T:_tingay 31103/2017 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 400,550,499,218 26,130,786,197 1,337,433,892,400

b) Chi ti~t vBn dftu nr cua chu sO'hfru

Cuai Icy TY I~ D~ulcy TYI~VND (%) VND (%)

van g6p cua Ong Nguyen Manh Ha 165,254,400,000 19.52% 156,789,400,000 18.52%Van g6p cua Ba Ph?m Thi H6ng 95,898,420,000 11.33% 95,898,420,000 11.33%V6n g6p cuaDng Nguy€n Van Quang 79,792,900,000 9.43% 79,792,900,000 9.43%V6n g6p cua d6i tuqng khac 496,516,559,210 58.66% 504,981,559,210 59.66%C6 phi€u quy 8,993,360,790 1.06% 8,993,360,790. 1.06%

846,455,640,000 100.00% 846,455,640,000 100.00%

- 23-

c) Cac giao djch v~ v6n v6'i cac chu sO'hfru va phan ph6i eAnrc, ehia lQ'inhuanro 01/0112017 d€n re01/01/2016 d€n

3110312017 31/03/2016

VND VND

V6n dliu tu cua chusahnu 846,455,640,000 846,455,640,000

- V6ngop ddu ky 846,455,640,000 846,455,640,000

- V6ngop tang trongkY- V6ngop giam trongkY- V6ngop cu6ikY 846,455,640,000 846,455,640,000

C6 nrc, loi nhuan dfl chia 83,185,564,000

d) cA phi@u

31/03/2017 01101/2017

S6 hrong c6 phieu dang ky phat hanh 84,645,564 84,645,564

S6 hrong c6 phieu dfl ban ra cong chung 84,645,564 84,645,564

- c6phieu ph6 thong 84,645,564 84,645,564

S6 hrong c6 phieu duoc mua lai 1,460,000 1,460,000

- c6phieu pho thong 1,460,000 1,460,000

S6 hrongcb phieu dang 1uu hanh 83,185,564 83,185,564

- c6phieu ph6 thong 83,185,564 83,185,564

Menh giacb phieu dfl Iuu hanh (VND) 10,000 10,000

e) Cac quy cong ty

31103/2017 01101/2017

VND VND

Quy dliu tu phat tri~n 51,546,932,622 51,546,932,622

51,546,932,622 51,546,932,622

18 . cAc KHoAN Ml}C NGOAI BANG CAN DOl KE ToAN

31103/2017 0110112017

e. Ngo~i t~ cae lo~i

D6ng Dollar My (USD) 374,912.11 721,529.06

D6ng Euro (EUR) 100.00 100.00

19 . TONG DOANH THU BAN HANG vA CUNG cAp DlCH Vl}

Tir 0110112017 d€n Tir01/0112016 d€n

31103/2017 31103/2016

VND VND

a. Doanh thu

Doanh thu ban thanh ph~m 277,259,360,355 219,951,201,546

Doanh thu ban hang h6a 768,648,107,738 785,82!l,047,752

Doanh thu cung dp dichV\l 3,041,324,064 2,687,146,020

1,048,948,792,157 1,008,461,395,318



Bao cao tili ehinh hop nh§t

Cho ky k€ toan nr01/01/2017 d€n 31/0312017

b. Doanh thu d6i v6'i cae ben lien quan (chi ti@tt~i thuy@t minh s6 33)

- 24-

21 . GIA VON HANG BAN

ro 0110112017 den Tu 0110112016 den31103/2017 31103/2016

VND VND

Gia Y6n cua thanh pham dil ban 148,213,964,526 209,929,930,371

Gia Y6n cua hang hoa dil ban 701,925,050,785 691,768,940,154

Gia Y6n cua dich vu dil eung cAp 1,988,922,052 1,639,579,903

Hoan nhap/Du phong giam gia hang t6n kho 35,846,846,029 (24,690,100,798)

887,974,783,392 878,648,349,630

22 . DOANH THU HO~T DONG TAl cHINH

ro 0110112017 den re0110112016 den3110312017 31/0312016

VND VND

Lai ti~n gtri, lili eho yay Y6n 523,933,907 646,171,784

Chiet kh~u thanh toan, lili ban hang tra cham 73,594,709 6,217,050

Lai illthanh Iy cac khoan dAuillngan han, dai han 185,470,290

ceme, loi nhuan duoc ehia 10,000,000 112,507,000

Lai chenh lechtY gia phat sinh trong ky 430,915,419 540,175,749

Doanh thu hoat d(\ng tai ehinh khac 390,956,392 988,886

1,429,400,427 1,491,530,759

23 . CHI PHi TAl CHiNH

Tu 0110112017 den ro 0110112016 den31/03/2017 31/03/2016

VND VNDLai ti~n yay 13,844,019,562 11,905,285,924

L6 do thanh Iy cac khoan dAuillngan han, dai han 17,152,210

L6 chenh lechtY gia phat sinh trongkY 210,914,575 217,696,404

Hoan nh~plD1J phong giam gia cae khoan dAuill (1,797,122,393) 679,502,680

Chi phi tai ehfnh khae 1,597,302 230,670,696

12,259,409,046 13,048,307,914



Bao cao tili chinh hop nhAt

Cho ky ke toantir 01/01/2017 den 3~/03/20 17

20 . cAc KHoAN GIAM TRU DOANH THU

ro 0110112017 den31/03/2017

re01/01/2016 den31/03/2016

VND VND

3,968,849

1,745,399

Giam gia hang ban

Hang ban bi traIai 211,725,313

211,725,313 5,714,248

- 25-

VND VND

CONG TY CO PHA.NT~P f)oAN THEP TIEN LEN


Bao cao tai chinh hQ'pnhftt

Choky kStoantil 0110112017dSn31/03/2017

24 . THU NH~P KHAcTil 0110112017dSn

31103/2017Til 01/01/2016 dSn

3110312016

Thu nhaptil thanhly Utisan

Thu nhap khac

VND

227,272,727

1,373,785,727

VND

1,719,447,087

1,601,058,454 1,719,447,087

25 . CHI PHi KHAc

Til 0110112017dSn31103/2017

Til 01101/2016dSn31/03/2016

Chi phi thanhly tai san

Chi phi khac 602,522,133 302,012,302

602,522,133 302,012,302

26 . CHI PHi BAN HANG vA CHI PHi QUAN LY DOANH NGHI~P

Til 01/0112017 dSn Til 0110112016dSn31/03/2017 3110312016

VND VND

a. Chi phi ban hang 12,551,468,515 10,208,394,361Chi phi nguyenlieu, v~t lieu, d6 dung 53,476,998 284,014,004Chi phi nhan cong 3,817,588,109 3,643,282,464Chi phi khau hao tai san e6 dinh 1,171,240,684 1,264,460,128Chi phi dich vu mua ngoai 3,012,159,814 1,469,095,221Chi phi khac bang tien 4,497,002,910 3,547,542,544

b. Chi phi quanIy doanh nghi~p 13,231,768,097 7,533,313,712

Chi phi nguyen lieu, v~t lieu, d6 dung 158,854,296 191,643,818

Chi phi nhan cong 4,859,869,005 3,847,487,291

Chi phi khan hao tai san e6 dinh 1,476,824,028 1,362,721,134ThuS,phi, l~phi 36,426,695 29,066,367Hoan nhap/Chi phi dir phong 1,769,772,504 (l, 100',000,000)

Chi phi djch vu mua ngoai 2,048,641,911 1,588,238,916Chi phi khac bang tien 2,881,379,658 1,614,156,186

25,783,236,612 17,741,708,073

27 . CHI PHi sAN XUAT KINH DOANH THEO YEU TO

Hoat dong ella congty chu ySu la hoat dong thuong mai, vi vay Congty khong thuyet minh chi phi san xuat kinhdoanh thea ySut6, do dii thuyet minh cac ySut6 ella chi phi ban hang va chi phi quanly doanh nghiep tai Thuyet minhs626

- 26-


G4A, Khu ph6 4, Phuong'I'an Hi~p,


Bao clio tili chinh hQ'p nhit

Cho ky k@toanill0110112017 d@n31/03/2017

28 . THUE THU NH!P DOANH NGHI~P

Thu~ thu nh~p doanh nghi~p hi~nhanh

Chi phi thue Thu nhap doanh nghiep tinh tren thu nhap chiu thuenam hien hanh

Chi phi thu~ thu nh~p doanh nghiep hi~n hanh

re 0110112017 d@n31103/2017

Tir 01/01/2016 d@n31103/2016

VND VND

26,970,214,356 1,332,334,018

26,970,214,356 1,332,334,018

29 . LAI CO BAN/LAI SUY ClAM TREN coPHIEU

Viec tinh toan HliCO' ban tren e6 phieu co th@phan phoi eho cac e6 dongSo' hilu e6 phan ph6 thong cua Cong ty dirocthuc hien dua tren cac s6 lieu sau :

Loi nhuan sau thue cua e6 dong cong ty me

Loi nhuan phan b6 eho e6 phieu ph6 thong

C6 phieu ph6 thong luu hanh binh quan trong nam

Lai CO' ban tren c6 phi~u

30 . CONG Cl) TAl CHiNH

Cac loai congC\l tai chinh ella Cong ty

ro 0110112017 d@n re01101/2016 d@n

31103/2017 3110312016

VND VND ~109,837,587,714 103,876,572,083 ;TI

109,837,587,714 103,876,572,083 rAJ83,185,564 83,167,792 {TJ

E]1,320 1,249

~

31103/2017

Gia trj s6 k@toan

Giag6e D\f phOng

VND VND

Tai san tai chinhTi@nva cae khoantuang duang ti@n

Phai thu khaeh hang,

phai thu khae

Phai thu v@eho yay

ng~n h~n

Dftu tu ng~n h~

220,666,611,641

348,265,039,665 (4,609,065,235)

9,992,000,000

17,472,634,806 (4,436,563,468)

596,396,286,112 (9,045,628,703)

NQ'phili tra tai chinh

Vayva nq

Phai tra nguai ban, phai tra khae

Chi phi phai tra

- 27-

01101/2017

Gia g6e D\f phong

VND VND

85,175,085,583

238,358,957,400 (2,839,292,731 )

10,620,000,000

17,202,950,886 (6,233,685,861 )

351,356,993,869 (9,072,978,592)

Gia trj s6 k@tom

31103/2017 01/0112017

VND VND

1,024,315,933,484

202,240,979,027

301,315,232

909,660,303,087

106,506,642,303

1,187,782,860

1,226,858,227,743 1,017,354,728,250



Bao cao tai chinh hop nhit

Cho ky k~ toantir 0110112017 d~n 31103/2017

Thong nr 210/2009/TT-BTC va cac quydinh hien hanh yeu du trinh bay Bao cao tai chinh va thuyet minh thong tind6i voi cong cu tai chinh nlnrng khong dira ra cac huang d~n nrong duong cho viec danh gia va ghi nhan gia tri hQ'P19cua cac tai san tai chinh va no phai tra tai chinh, ngoai tnr cac khoan trich I~p du phong no phai thu kho doiva duphong giam gia cac khoan d~u nr chirng khoan da duoc neu chi ti~t tai cac Thuyet minh lien quan. Vi vay, Cong ty

chua danh gia gia trihQ'P19cua taisan tai chinh va ng phai tra tai chinh t<;lingay k~t thuc nien dQ k~ toano

Quan ly riJi ro tili chinh

Rui ro tai chinh cua Cong ty bao g6m rlii ro thitruOng, rlii ro tin d\lng va nii ro thanh khoan. Cong ty da xay d\Illg h~

th6ng kiem soat nhim dam bao S\I can binga muc hQ'P19 gifra chi phi rlii ro phat sinh va chi phi quan19 rlii roo Ban

Giam d6c Cong ty co trach nhi~m thea doi quy trinh quan19 rlii ro dS dam bao S\I can bing hQ'P19 gifra rlii ro va ki€m

soat rlii roo

Riii TOthi tTU'ifng

HO<;ltdQng kinh doanh cua Cong ty se chu y~u chiu rlii ro khi co S\Ithay d6i v~ gia,tY gia h6i doai va lai suk

Rui ro v~ gia:

Cong ty chiu rlii ro v~ gia cua cac cong C\l v6n phat sinh til cac khoan dAu tu c6 phi~u ngin h<;lnvadai h<;lndo tinh

khOng chic chin v~ gia tuong lai cua c6 phi~u dAutu. Cac khoan dAutu c6 phi~u dai h<;lndugc nim gifr v6i m\lC dich

chi~n lugc Iau dai, t<;lithai diem k~t tMc nam tai chinh Cong ty chua co k~ hO<;lchban cackhoan d§u tu nay.

Rui ro v~ tY gia h6i doai:

Cong ty chiu rlii ro v~tY gia do gia tri hQ'P19cua cac lu6ng ti~n trong tuong lai cua mQt cong C\ltai chinh se bi~n dQngthea nhfrng thay d6i cuatY gia ngo<;lit~ khi cac khoan yay, doanh thu va chi phi cua Cong ty dugc th\Ic hi~n bing dan

vi ti~n t~ khac v6i d6ng Vi~t Nam.

Rui ro v~ Iai suk

Cong ty chiu rui ro v~ lai su~t do gia tri hQ'P19 cua cac lu6ng ti~n trong tuong Iai cua mQt cong C\l tai chinh se bi~n

dQng thea nhfrng thay d6i cua Uii su~t thitruOngkhi Cong ty co phat sinh cac khoan ti~n gui co ho~c khong co ky h<;ln,

cac khoan yay va ng chiuliii su~t tM n6i. Cong ty quan19rlii ro lai suM bing cach pMn tich tinh hinh C<;lnhtranh trenthi wOng de co dugc cacliii su~t co Igi cho m\lC dich cua Cong ty.

Riii TOtin dl;lng

Rui ro tin d\lng Ia rlii ro rna mQt ben tham gia trong mQt cong C\ltM chinh ho~c hQ'Pd6ng khong co kha nang th\Ic hi~ndugc nghla V\l cua minh d~n d~n t6n th~t v~ tai chinh cho Cong ty. Cong ty co cac rlii ro tin d\lngtir hO<;ltdQng dQng

san xuM kinh doanh (cM y~u d6i v6i cac khoan phai thu khach hang) va hO<;ltdQng tai chinh (bao g6m ti~n gui nganhang, cho yay va cac cong C\ltai chinh khac).

Til 1namtraxu6ng

Tren 1 nam

d~n 5 nam Tren 5 nam CQng

VND VND VND VND

Tl}.i 31103/2017Ti~n va cac khoantuong duong ti~n

PMi thu khach hang,pMi thu khacPMi thu v~ cho yay

ngin h<;ln

D§u tu ngin h<;ln

220,666,611,641 220,666,611,641

343,645,374,430 10,600,000 343,655,974,430

9,992,000,000 9,992,000,000

13,036,071,338 13,036,071,338

587,340,057,409 10,600,000 587,350,657,409

- 28-

CONG TY CO PHAN T~P BoAN THEP TIEN LEN


Bao caotai chinh hop nh:h

Cho ky k~ toan til01/01/20 17 d~n 3J/03/20 17

T:,ti 0110112017Ti~n va cac khoantuong duong ti~n

Phai thu khach hang,

phai thu khac

Phai thu v~ eho vayngan han

DAu tu ngan han

DAunr dai han

Rui TO thanh khoan

85,175,085,583 85,175,085,583

235,509,064,669 10,600,000 235,519,664,669

10,620,000,000 10,629,000,000

10,969,265,025 10,969,265,025

342,273,415,277 10,600,000 342,284,015,277

Rui ro thanh khoan la rui ro Cong ty g~p kho khan khi thirc hien cac nghia vu tai chinh do thieu v6n. Rui ro thanh

khoan cua C6ng ty chu y~u phat sinhill viec cac tai san tai ehinh va no phai tra tai chinh co cac thai diem dao hankhac nhau.

Thai han thanh toan cua cac khoan no phai tra tai ehinh dua tren cac khoan thanh toan du kien theahQ'Pd6ng (trenCO'

so dong ti~n cua cac khoan g6e) nhu sau:

T:,ti 3110312017

Yay va n9'

Phili tra nguai ban,phai tra khae

Chi phi phili tra

T:,ti 0110112017

Yay Van9'

Phai tra nguai ban,

phili tra khae

Chi phi phili tra

Til 1 namtr6 xu6ng

Tren 1namd~n 5 nam C9ngTren 5 nam

VND VND VND VND

1,024,315,933,484

202,092,679,027 148,300,000

1,024,315,933,484

202,240,979,027

301,315,232 301,315,232

1,226,709,927,743 148,300,000 1,226,858,227,743

909,660,303,087

106,350,842,303 155,800,000

909,660,303,087

106,506,642,303

1,187,782,860 1,187,782,860

1,017,198,928,250 155,800,000 1,017,354,728,250

C6ng ty eho r~ng mue d9 t~p trung rui ro d6i v6i vi~e tra n9' la th§p. Congty co kha nang thanh toan cae khoan n9' d~nh~n illdong ti~nillho~t d9ng kinh doanh va ti~n thu til cae tai san tai ehinh dao h~n.

31 . NHUNG sV KI~N PHAT SINH SAD NGAy KET TRUC KY KE ToAN NAM

Kh6ng co S\f ki~n trQng y~u nao xay ra sau ngay I~p Bao eao tai ehinh doi hoi dU9'e di~u ehinh hay eong b6 tren Baoeao tM ehinh.

32 . BAo cAo BO PH~N

Ho~t d9ng kinh doanh cae san ph~m thep ehi~m tren 90%1)'trQng toan b9 ho~t d9ng eua C6ng ty va ehu y~u di~n ratren lanh th6 Vi~t Nam, do do C6ng ty khong I~p bao eao b9 ph~n thea lInh V\fekinh doanh va khu V\fCdiaIY.

- 29-


G4A, Khu ph6 4, Phuong'Tan Hi~p, Bao cao tai chinh hop nhftt

Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho ky k~ toan nr 0110112017 d~n31/03/2017

33 . NGHIEP VUvA so DU vor cAc BEN LIEN QUAN

Trangniun. C6ng (}'co giao dichwYi cdc ben lien g_uannhu sau:TiT 01101120 17 d~n TiT 01101/2016 d~n

M6iguanM 31/03/2017 3110312016

Doanh thu ban hang, cung dp djch vI}

Congty C6 phdn Thep B~cNam Cong ty lien k~t 223,860,624,594 73,468,591,287

Mua v~t tir, hang hoa, djch VI}

Congty C6 phan Thep B~c Nam Congty lien k~t 52,665,061,648 167,507,310,846

s6 duvoi cae ben lien g_uantai ngal'.kit thuc/sj_ ki toan:

M6i guanh~ 3110312017 01/0112017

Phai thu ti~n hang


Tra trurrc cho nguot ban


~.

Phai thu khac

Cong ty C6 phan Thep B~c Nam Congty lien k~t 49,059,795 23,912,060

Phai tra ti~n hang


Phai tra khac

Congty C6 ph~n Thep B~c Nam Cong ty lien k~t 3,328,800Ba Ph\lmThi H6ng T6ng Giam d6c 3,624,446,357 1,451,236,775

Ti~n vay phiii tra

ang Nguyen M\lnhHa Chu tich HDQT 8,239,868,406 12,250,320,037Ba Ph\lmThi H6ng T6ng Giam d6c 23,492,022,795 16,026,813,705

34 . s6LI1):USO SANH

Chu tich HQid6ng quan tri

s6 li~uso sanh tren Bang Can d6i k~ toan va cac thuy~t minh tuong(mg la s6 li~u cua Bao cao tai chinh cho nam taichfnh k~t thuc ngay 31 thang 12 nam 2016 da dugc Congty TNHH Hang Ki€m toan AASC ki€m toanos6 li~u trenBao cao K~t qua hO\ltdQngkinh doanh, Bao cao luu chuy€n ti~n t~ va cac thuy~t minh tuong(mg la s6 li~u cua Baocao tai chinh cho ky k~ toantir ngay 01/0112016 d~n ngay31112/2016.

)U----

D.~-- ~OThiK;m Lo.n

NgmYiI~p K~toan truemg

D6ng Nai, ngay 21 thang 04 nam 2017

- 30-

Documents

CONG TY CO PHAN TAp DoAN THEP TIEN LEN MST: 3 6 0 0 5 12 …tienlengroup.com.vn/upload/BCTC/2017/20170425_BCTC_HopNhat_Q1_2017.pdf · Theo Bien ban DHDCD thuOng nien nam 2017 ngay