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~~-~---------------, -------------------------------------~ ,! CONG TV CO PHAN T~P DOAN THEP TIEN LEN i. ~~ MST: 3 6 0 0 5 1 2 8 3 0 ,, ;
~ ----------//---------- ,, ;~ ,, ;~ ,, ;~ ,, ;; ,, ;; ,, ;; ,, ;; ,, ;; ,, ;; ,, ;~ ,, ;; ,, ;; ,, ;~ ,, ' ;
i BAO cAo TAl CHINH HOP NHAT !~ .,, ;
i Quy 1 Dam 2018 !~ ,, ;~ ,, ~; ,, ~~ ,, ;; ,, ;; ,, ;; ,, ;; ,, ;~ ,, ;~ ,, ;~ ,, ;~ ,, i~ ;, ,; ;, ,~ ;, ,; ;, ,~ ;, ,; ;, ,; ;
~, G4A Khu phB 4,PhuongTan Hi~p, Thanh phB Bien Hoa, Tinh D6ng Nai; ;
~------------------------------------------------------~
CONG TY CO PRAN T~P DoAN TREP TIEN LEN
G4A, Khu ph6 4, Phuong'Ian Hi~p,Thanh phd Bien Hba, Tinh £>6ng Nai
NQIDUNG
:sAo cAo TAl CHiNH HOP NHAT QUY 112018
Bao cao cua Ban T6ng Giam ddc
Trang
02-03
04-05
06
07-08
09-31
32-33
~
Bangcan d6i k6 toan hop nhat
Bao cao k6t qua hoat dQng kinh doanh hop nhAt
Bao caohru chuyen tien t~ hop nhAt
Thuyet minhbao cao tai chinh hop nhat
Giai trinh chenh l~ch sd lieu tren bao cao k6t qua hoat dQng kinh doanh hop nhatquy 1nam 2018va cungky nam truce
- 1 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, KI1U ph5 4, Phuong Tan Hiep,Thanh ph5 Bien Hoa, Tinh D6ng Nai
Bao cao tai ehinh hop nhat
Cho ky k~ roan ttl01/01120 18 d~n31/03/2018
BAo eAo ellA BANTONGGIAM Doe
Ban T6ng Giam d5e Congty cephan T~p doan Thep Ti~n Len (sau day goi t~t la "Cong ty") trinh bay Bao cao cuaminh va Bao cao tai ehinhhop nhat cua C6ngty ehonarn tai ehinh k~t thuc ngay 31 thang 03 nam 2018,
CONGTY
Cong ty C6 ph~n T~p doan Thep Ti~n Len diroc chuyen d6i ttl' Cong TNHH Ti~n Len c6 chung nhan dangky kinhdoanh s5 4702000255 dp ngay 22 thang 11 nam 2001 thanh cong ty e6 phan; hoat dQng theo Giay chirng nhan dangkydoanh nghiep cong ty c6 phan s5 3600512830 dang ky l~n d~u ngay 18 thang 08 nam 2009, dang ky thay d6i l~ntlnr 9ngay 07 thang 12 nam 2017 do S6' K€ hoach va D~u tu Tinh D6ng Nai dp.
Tl1I s6' cua C6ng ty t<;li:G4A, Khu ph5 4, PhuOng Tan Hi~p, Thanh ph5 Bien Hoa, Tinh D6ng Nai.
HOI DONG QUAN TRI, BAN TONG GIAM DOC vA BAN KIEM soAT
Cac thanh vien eua HQi d6ng Qui'm tri trong nam va t<;lingay l~p bao cao nay bao g6m:
Ong Nguy€n M<;InhHa Chu tich
Ong Nguy€n Van Quang Uy vien
Ba Ph<;lmTht H6ng Uy vien
Ong Duang Quang Binh Uy vien
Ong D~ng Tu§n D<;Ii Uy vien
Cac thanh vien cua Ban T6ng Giam d5c da di~u hanh Cong ty trong nam va t<;lingay I~p bao cao nay baog6m:
Ba Ph<;lmTht H6ng T6ng Giam d5c
Ong Nguy€n Van Quang Ph6 T6ng Giam d5c
Ong Duang Quang Binh Ph6 T6ng Giam d5c
Ba Dao Tht Kim Loan K€ toan tmong
Cac thanh vien cua Ban Ki~m soat bao g6m:
Ba Le Tht H6ng Li€u
Ba Cao Thi Hoai Thu
Ba Nguy€n Thi Tam
Tm6'ng ban
Thanh vien
Thanh vien
CONG BO TRAcH NHI~M CVA BAN TONG GIAM DOC DOl VOl BAo cAo TAl cHiNH HQ'P NHAT
Ban T6ng Giam d5c C6ng ty chiu trach nhi~m v~ vi~c I~p Bao cao tai chfnh hqp nh~t phan anh trung thl)'c, hqp Iytinhhinh hO<;ltdong, k€t qua hO<;ltdong kinh doanh va tinh hinh Iuu chuy~n tient~ eLlaCong ty trong nam. Trong qua trinhI~p Bao cao tai ehinh hqp nhM, Ban T6ng Giam d5c Cong ty cam k€t da tuan thu cac yeu c~u sau:
Xay d\rng va duy tri ki~m soat nQi bQ rna Ban T6ng Giam d6c va Ban quan tri Cong ty xac dinh la dn thi€t d~dam bao cho vi~e l~p va trinh bay Bao cao tai chinh hqp nh~t khong con sai s6t trgng y€u do gian I~n ho~c donh~m l~n;
L1,lachgn cac chinh sach k€ toan thich hqp va ap dl,lIlgcae ehinh sach nay mQt caeh nh~t quan;
- 2 -
CONG TY CO PHAN T~P DOAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh B6ng Nai
BaD CaDtai chinh hop nhat
Cho ky kS toan tu01/01/2018 dSn31103/2018
Dnara cac danh gia va du doan hQ'PIy va th~n trong;
Neu ro cac chuan muc kS toan duoc ap dung co dUCICtuan thu hay khong, co nhung ap dung sai Iech trong ySudSn mire can phai cong b6 va giai thich trong BaD cao tai chinh 119'Pnhftt hay khong;
L~p va trinh bay cac BaD CaDtai chinh hop nhM trenCO' so tuan thu cac Chuan muc kS toan, ChS d9 k€ toan doanhnghiep Vi~t Nam va cac quy dinh hien hanh co lien quan (iSn viec I~p va trinh bay BaD CaDtai chinhhQ'Pnhat;
Lap cac BaD CaDtai chinh hQ'Pnhat dua tren coSO' hoat dong kinh doanh lien tuc, tnr tnrong hQ'Pkhong th~ chor&ngCong ty se tiSp tvc ho~t d9ng kinh doanh,
Ban T6ng Giam d6c C6ngty dam baD r&ngcacs6kS toan duvc luu giG'dS phim anh tinh hinh tai chinh cua Cong ty, v6'imuc d9 trung th\fc, hQ'PIy t~i bcit c(r thai diSm nao va dam baD r&ng BaD CaDtai chfnh hQ'Pnhftt tuan thu cac quy dinhhi~n hanh cua Nha nll'6'c, B6ng thai co trach nhi~m trong vi~c baD dam an toan tai san cua Congty va thl,l'Chi~n cacbi~n pllap thich hQ'PdS ngan ch~n, phat hi~n cac hanh vi gian I~n va cac vi ph~m khac.
Ban T6ng Giam d6c Cong ty cam kSt r&ng BaD CaDtai chinh hQ'Pnh.h aa phan anh trung thv'c va hQ'PIy tlnh hlnhtaichinh cua Congty t~i thai diSm ngay 31 th{mg 03 nam 2018, kSt qua ho~t d9ng kinh doanh va tlnh hlnh luu chuySn ti~nt~ cho ky kS toan kSt thUc cung ngay, phu hqp v6'i Chu~n mv'c, ChS d9 k@toan doanh nghi~p Vi~t Nam theo dungthong tll' 200/20 14/TT/BTC ngay 22112/2014 cua B9 tai chfnh va tuan thu cac quy ainh hi~n hanh co lien quan aSn vi~cl~p va trinh bay BaD CaDtai chinh hQ'Pnhk
j,r/
Cam k@tkhac
Ban T6ng Giam d6c cam k€t r&ng C6ng ty khong vi plwm nghTa vv cong b6 thong tin theo quy dinh t~i Thong tll' s6155/2015/TT-BTC ngay 06 thang 10 nam 2015 cua B9 Hi chfnh hu6'ng d§n v~ vj~c cong b6 thong tin tren thj truo'ngch(rng khoan.
Thay m~t Ban T6ng Giam d6c
Chu tich H9i d6ng quan tri
D6ng Nai, ngay 23 thang 04 nam 2018
- 3 -
C6NG TYCO PHAN TAp BoAN THtp TIiN LiN
G4A, Khu ph6 4, Phuong'Tan Hj~p, Bao clio tai chinh hop nhfit
Thanh Ehb Bien Hoa, Tinh D6ng Nai Cho k~ k~ toan nr01/01/20 18 d~n31/03/2018
BANG CAN DOl KE ToAN HOP NHATT~i ngay 31 thang 03 nam 2018
MiiTAl sAN
Thuyet 31103/2018 01/0112018so minh VND VND
100 A. TAl sAN NGAN H~N 2,886,607,354,608 2,257,958,164,556
110 I. Ti~n va cac khoan turmg durrng ti~n 3 88,654,308,593 160,182,246,769
III 1. Tien 21,454,586,522 81,143,663,130
112 2, Cac khoan tuong duong tien 67,199,722,071 79,038,583,639
120 II. Bftu tu· tai chinh ng5n han 4 10,832,921,983 5,687,847,979
121 1. Chung khoan kinh doanh 13,351,427,929 7,760,015,535
122 2. Du phong giarn gia chung khoan kinh doanh (2,518,505,946) (2,072,167,556)
130 III. Cac khoan phai thu ng5n han 626,246,062,795 608,734,998,521
131 1. Phai thu ngan 11<;Incua khach hang 5 529,612,050,070 585,982,881,373
132 2. Tra truce eho nguoi ban ngan han 97,963,789,285 23,776,328,562
136 6, Phai thu ngan han khac 6 12,157,584,021 12,466,283,036;,;:.<
Du phong phai thu ngan han kho doi/
137 7, (13,487,360,581 ) (13,490,494,450)
140 IV. Hang tAn kho 7 2,095,556,984,227 1,477 ,033,698,466 ~141 1. Hang t6n kho 2,119,917,071,089 1,499,863,608,722 -J149 2, Dir phong giam gia hang t6n kho (24,360,086,862) (22,829,910,2 56) ~
~<,
150 V. Tai san nglin han khac 65,317,077,010 6,319,372,821
151 1. Chi phi tra truce ngan han 8 846,244,762 688,477,113
152 2. Thu~ gia tri gia tang duoc khau tnr 64,470,832,248 5,630,895,708
200 B. TAl sAN DAI H~N 631,500,284,581 634,031,011,531
210 I. Cac khoan phai thu dai h~n 4,346,100,000 4,346,100,000
216 6, Phai thu dai h~n khae 6 4,346,100,000 4,346,100,000
220 II. Tai san c6 dinh 370,263,550,017 320,156,710,532
221 1. Tai san e6 dinh hCiuhinh 10 248,753,851,938 198,301,635,557
222 Nguyen gia 431,358,305,126 375,438,997,378
223 Gia tri hao mon luy k~ (182,604A53,188) (177,137,361,821)
227 3, Tai san c6 dinh vo hinh 11 121,509,698,079 121,855,074,975
228 Nguyen gia 131,160,907,720 131,160,907,720
229 Gia tri hao mon luy k~ (9,65 I,209,641) (9,305,832,745)
230 III. Bdt oQng san oftuhI' 12 25,681,704,785 26,005,034,255
231 Nguyen gia 26,005,034,255 26,005,034,255
232 Gia tri hao l110nluy k~ (323,329,470)
240 IV. Tai san d6' dang dai h?n 9 8,797,998,692 64,378,274,440
242 2, Chi phi xay dl,rngCO' ban dO'dang 8,797,998,692 64,378,274,440
250 IV. Bftu tll' tai chinh dai h~n 4 220,783,629,400 217,417,533,742
252 2, Delu tu vao eong ty lien k~t, lien doanh 220,783,629,400 217,417,533,742
260 V. Tai san dai h~ln khac 1,627,301,687 1,727,358,562
261 1. Chi phi tra tru6e dai h~n 8 1,627,301,687 1,727,358,)62
270 TONG CQNG TAl SAN 3,518,107,639,189 2,891,989,! 76,087
- 4 -
CONG TY CO PHAN T~P eoAN THEP TlEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi¢p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nhfit
Cho ky k~ to{1I1tu 0110112018 cl~n31103/2018
BANG CAN DOl KE ToAN HQ'P NHATT~i ngay 31 thang 03 narn 2018
(ti~p theo)
Thuy~t
minh
31/03/2018Masa NGUONVON
VND
300 A. NQPHAITRA
310 I. NQ'ng~n han
311 1. Phai tra nguoi ban ngan han
312 2. Nguoi mua tra ti€n truce ngan han
313 3. Thue va cac khoan phai nop Nha nuoc
314 4. Phai tra ngiroi lao cl9ng
315 5. Chi phi phai tra ngan han
318 8. Doanh thu chua thuc hien ngan han
319 9. Phai tra ngan han khac
320 10. Yay va no thue taichinh ng~nhan
322 12. Quy khen thuong, phuc loi
330 II. NQ' dal han
337 7. Phai tra dai han khac
400 B. VON CHU soHUU
1,891,353,133,416
1,891,210,270,271
13 289,662,400,786
11,703,611,597
16 50,165,538,477
2,317,893,095
14 1,625,905,890
39,600,000
15 7,929,916,518
17 1,522,861,588,682
4,903,815,226
15
142,863,145
142,863,145
1,626,754,505,773
410 I. van chi! so'hflu
411 1. V6n g6p cua chusahuu
411a - C6phieu ph6 thong co quyen bieu quyet
411b - Co phieu uu diii
412 2. Thang du v6n c6 phan
415 5. ce phieu quy
418 8. Quycl§utuphattri@n
421 11. LQ'inhu~n sau thu~ chua phein ph6i
LN chua phdn ph6i lily ki din cu6iIg) tmac
LN chua phlin ph6i IcY nay
429 13. LQ'iich c6 clong khong ki@msoat
18 1,626,754,505,773
929,623,130,000
929,623,130,000
21,743,395,153
(8.993,360,790)
51,546,932,622
601,848,329,217
502,504,636,249
99,343,692,968
30,986,079,571
440 TONG CONG NGUON VON 3,518,107,639,189
01/01/2018
VND
1,320,832,069,094
1,320,683,069,094
313,947,955,378
2,281,103,271
35,141,947,291
6,405,529,227
3,213,865,775
1,431,669,796
953,006,773,130~
5,254,225,226 c:c
149,000,000 p149,000,000
1.
1,571,157,106,993<,
It"::
1,571 ,157, 106,993
929,623,130,000
929,623,130,000
21,743,395,153
(8,993,360,790)
51,546,932,622
548,255,792,749
207,545,421,504
340,710,371,245
28,981,217,259
2,891,989,176,087
1)6Thj Kim Dung
Nguoi I~p
D6ng Nai, ngay23 thimg 04 nam 2018
~
h.:hi Kim Lo.nKe toan tru6ng
- 5 -
Chu tich HQi cl6ng quan tri
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phtrong'Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hQ-Pnhat
Cho ky k€ toan tir 01/01/2018 d€n3110312018
BAo cAo KET QuAHO~ T DQNG KINH DOANH HQ'P NHATTi'r01l01l2018 d~n31103/2018
Mii sa CHI TIEU
01 1. Doanh tim ban hang va cung dip djchV\l
02 2. Cac khoan giarn trir doanh thu
10 3. Doanh thu thu§n ban hang va cung dip djchV\I
11 4. Gia van hang ban
20 5. LQ'inhujin gqp v~ ban hang va cung dip djchV\I
21 6. Doanh thu heat dongtai chfnh
22 7. Chi phi tai chinh
23 Trangdo: Chi phi ldi vay
24 8. Phan liii hoac 16trong congty lien doanh, lien k~t
25 9. Chi phi ban hang
26 10. Chi phi quanIy doanh nghiep
30 11. LQ'inhu~n/(16) thuitn til' hoat dqng kinh doanh
31 12. Thu nhap khac
32 13. Chi phi khac
40 14. LQ'inhuan khac
50 15. TBng IQinhusn k~ roan trurrc thu~
51 16. Chi phi thu~ thu nhap doanh nghiep hi~n hanh
52 17. Chi phi thu€ thu nhap doanhnghiep hoan lai
60 18. LQ'inhuan sau thu~ thu nh~p doanh nghi~p
61 19. LQi nhu~n sau thu~ cua cB dong cua cong tyme
62 20. LQ'inhudn sau thu~ ciia cB dong khong ki~m soat
70 21. Liii CO· bim tren cB phi~u
D6 Thj Kim Dung
Nguai I~p
D6ng Nai, ngay 23 (hang 04 nom 2018
Lii;t I{~<litunam d~n cuai I{,t
ThuyetTil' 0110112018(l~n Til'01/0112017 (l~n
minh31/03/2018 31/03/2017
VND VND
20 1,467,677,181,785 1,048,948,792,157
21 540,013,060 211,725,313
1,467,137,168,725 1,048,737,066,844
22 1,292,245,414,480 887,974,783,392
174,891,754,245 160,762,283,452
23 3,101,731,168 1,429,400,427
24 18,375,829,183 12,259,409,046
16,803,818,265 13,844,019,562
3,366,095,658 14,777,127,094
27 17,432,850,925 12,551,468,515 TI27 17,118,127,938 13,231,768,097 6.
128,432,773,025 138,926,165,315)
)(..,
25 550,920,987 1,60I,058,454 :126 815,430,651 602,522,133 ,_
)A-(264,509,664) 998,536,321
128,168,263,361 139,924,701,636
29 26,819,708,081 26,970,214.356
29
10I,348,555,280 112,954,487,280
99,343,692,968 109,837,587,714
2,004,862,312 3,116,899,566
30
~
Chu tich H(li c16ngquan tr,
,
- 6-
CONG TY CO PHAN T~P DoAN THEP TlEN LEN
G4A, KIm ph6 4, Phuong'TanHi~p,
Thanh ph6 Bien Hca, Tinh D5ng Nai
Bao cao tai chinh hop nhftt
Cho ky k~ toantu 01/0112018 d~n 31/03/2018
BAacAo LU'U CHUYEN TIEN T~ HQ'P NHAT(Theo plurong phap giiin ti8p)
Tll: 0110112018d~n 31103/2018
Milsa CHiTiEU
Thuyetminh
Til' 0110112018d~n31103/2018
Til' 0110112017(t~n31103/2017
VND VND
I. Luu chuyen ti~n til' hoat dQng kinh doanh
01 1. Loi nhu~n tnaic thui 128,168,263,361 139,924,701,636
2. /)i€u chink cho ctic khoiin
02 Khau hao tai san c6 dinh va bAt dong san d§u 6,135,797,733 5,489,697,823tu
03 Cac khoan du phong 1,973,381,127 35,819,496,140
05 Lai, 16til' heat dong d§u nr (4,30 I,574,060) (16,00 I,287,527)
06 Chi phi lili vay 16,803,818,265 13,844,019,562
08 3. Loi nhutin tir flOl,lt d{Jng kinh doanlt trutrc 148,779,686,426 179,076,627,634-e:g
thay diii v6n luu d{Jng{I
09 Tang, giam cac khoan phai thu (72,844,378,754) (I J 2,456,960,850) '],
10 Tang, giam hang t5n kho (620,053,462,367) 14,325,033,168 A
11 Tang, giam cac khoan phai tra (khong k€ lili ( 13,827,955,236) 55,980,250,154r 1
vay phai tra, thu~ thu nhap doanh nghiep .,12 Hmg, giam chi phi tra tru6c (57,710,774) (370,123,879) -::
13 Hmg, giam ch(mg khoan kinh doanh (5,591,412,394) (269,683,920)
14 Ti~n lili vay dil tra (18,581,502,740) (14,774,016,756)
15 Thu~ thu nh~p doanh nghi~p dil nop ( 13,236,827,759) (16,563,307,775)
16 Ti~n thu khac tir hOllt d9ng kinh doanh
17 Ti~n chi khac cho hOllt dong kinh doanh (350,410,000) (251,997,000)
20 Lu'u chuyill tifll thudll tir IW(lt d!')ngkin" dO{lIl" (595,763,973,598) 104,695,820,776
II. Lu'u chuy~n ti~n til' ho:;tt dQng dh tu'
21 1. Ti~n chi d€ mua s~m, xay d\mg tai san c6 (1,5J U,601,0(0)dinh va cae tai san dai hlln khac
22 2. Ti~n thu tir thanh Iy, nhll'Q1lgban tai san c6 227,272,727dinh va cae tai san dai hlln khac
27 7. Ti~n thu liii cho vay, eli t(rc va Igi nhu~n 1,032,632,315 607,275,158
30 Llru chuyin ti€1l thudn tir IIOl,lt(l{Jngddu tu' 1,032,632,315 (676,053,115)
III. LU'u chuy~n ti~n til' ho:;tt dQng tili chinh
33 3. Ti~nthutirdivay
34 4. Ti€n tra ng g6c vay
36 6. cli t(rc, Igi nhu~n dii tra cho chusa hC'fU
40 Lu'u chuyin tifll tlllidll ti',.hO{lt d{Jngtiii chinh
1,763,909,688,823
(1.194,054,873,271)
(46,(j51,412,445)
523,203,403,107
753,325,368,931
(638,669,738,534)
(83,183,872,000)
31,471,758,397
-7-
CONG TY CO PHAN T ~P DOAN THEP TlEN LEN
G4A, KIm ph6 4, PhucmgTan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nhftt
Cho ky k€ toan tir 01/01/2018 den 31/03/2018
BAocAo LUU CHUYEN TIEN T~ HQ'P NHAT(111eophuong pluip gitin tifp)
Ttl' 01/01/2018 d~n 31103/2018
50 Luu chuyen ti~n thujrn trong ky (71,527,938,176) 135,491,526,058
60 Ti~n va turrng durrng ti~n d§u ky 160,182,246,769 85,175,085,583
61 Anh huang cua thay d6i tY gia h6i doai quy d6i ngoai t~
70 Ti~n va turmg durrng ti~n cu6i ky 220,666,611 ,6413 88,654,308,593
~
hhjK;mLo",
e toan truongDa Th] Kim Dung
Nguoi l~p
Dong Nai,ngay 23 thang 04 ndm 2018
Chu tich H9i d6ng quan tri L
v,1-I
"
- 8 -
CONG TY CO PHAN T~]> DoAN THE]> TIEN LEN
G4A, Khu ph6 4, PhuongTan Hi¢p,Thanh ph6 BienHoa, Tinh D6ng Nai
Bao clio tai chinh hop nhfit
Cho ky kE toan tu 0 1/01/2018 dEn31/03/2018
BAN THUYET MINH BAo cAo TAl CHiNH HQ'P NHATTil' 0110112018d~n 31103/2018
1 . THONG TIN CHUNG
1.1 Hinh thirc so'hfru v6n
Cong ty ce ph~n Tap doan Thep TiEn Len duoc chuyen d6i tu Cong TNHH TiEn Len co chung nhan dangky kinhdoanh s6 4702000255 dp ngay 22 thang II nam 200 I thanh cong ty c6 phan; hoat dong thea Gi~y chung nhan dangky doanh nghiep cong ty c6 ph~n s6 3600512830 dang ky I~n d~u ngay 18 thang 08 nam 2009, dang ky thay d6i I~nthir 9 ngay 07 thang 12 nam 20 I7 do SO'KE hoach va D~u tu Tinh D6ng Nai dp,
Tru sO'chinh cua Cong ty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh Dong Nai.
V6n di~ll I¢ cua Cong ty thea dang ky la 929.623.130.000 d6ng, tuong duong 92.962.3 I3 c6 phan, m¢nh gia m9t c6ph~n la 10,000 d6ng.
C6 phiEu clla Cong ty chinh thuc dang ky giao dich ti,liS6 Giao dich Ch(rng khoan Thanh ph6 H6 Chi Minhtl.l'ngay16 thang 03 nam 2010 v6i ma giao dich la TLH.
Thong tin v~ cac congty con, cong ty lien kEt CLIaCong ty xem chi tiEt ti,liThuyEt minh s6 4c.
1.2 Nganh ngh~ kinh doanh
HOi,ltd9ng kinh doanh clla Congty g6m:
- San xu~t silt, thep, gang. Chi tiEt: San xu~t s~t, thep (khong san xu~t ti,litn" 56);
- Ban buon kim 10i,liva gu~ng kim 10i,li.Chi tiEt: Ban buon s~t, thep, nhom, d6ng nguyen li¢u;
- Ban Ie d6 ngu kim, son, kfnh va thiEt bi I~p d~t khac trong xay d~rngtrong cac cira hang chuyen doanh;
- Ban buon may moc, thiEt bi va ph\! tung may nong nghi¢p;
- Di,li Iy, moi gi6i, d~u gia. Chi tiEt: Di,li Iy, moi gi6i thuO'ng mi,li(tru' moi gi6i bfrt d9ng san);
- B6c xEp hang hoa;
- Xay d\l11gnM cac 10i,li;
- Xay d~rngcac cong tl'inh cong fch;
- Chuftn bi m~t b~ng;
- Hoan thi¢n cong trinh xay dl,rng;
- L~p d~t h¢ th6ng cap, thoat nu6c, 10su6i va di~u hoa khong khi;
- L~p d~t h¢ th6ng xay d\!'ng khac;
- Cho thue xe d9ngw;
- Ban buon 0 to va xe co d9ng cO'khac;
- Ban Ie 0 to con (loi,li 12 ch6 tr6 xu6ng);
- Kinh doanh b~t d9ng san, guy~n sir d\!ng d~t thu9C chu 56 hilu, chuSLI' d\lI1gho~c di thue;
- Nha hang va cac dich V\1an u6ng ph~lc v\1luu d9ng (khong kinh doanh ti,litr\1 s6');
- Ban Ie khac trong cac cll'a hang kinh doanh t6ng Iwp: Kinh doanh trung tam thuong l11i,li;
- Kho bai va luu giu hang hoa;
- Tr6ng fling va cham soc rl.rng;
- Cua, xe, bao g6 va bao guan g6 (khong hOi,ltd9ng ti,litr\1s6);
- HOi,ltd9ng kiEn truc vatu vfrn ky thu~t co lien guano Chi tiEt: tll' v5n, thi6t kE kEt c5u cong trlnh xay d\mg dan d\1ng,cong nghi¢p;
- Ban buon v~t li¢u, thiEt bi I~p d~t khac trong xay d\mg. Chi tiEt: ban buon v~t li¢u xay d\1'ng, g6 cay va g6 ch6bi6n(khong chu'a hang ti,litr\1 56);
- 9 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,
Thanh ph6 Bien Hoa, Tinh 86ng Nai
Bao cao tai chinh hop nh§t
Cho ky k€ toannr 01/01/2018 d€n 31/0312018
HO\1td(\ng kinh doanhcua Congty g6m (ti€p theo):
- L~pd~t h~ thong dien;
- V~n tai hang h6a bang duong bQ;
- Xay dung cong trinh duong s~t va duong bQ;
- Xay dung cong trinh ky thuat va dan dung khac;
- Gia cong co khl,XLI' Iy va trang phu kim JO\1i.Chi ti€t: gia congCO' kht, (trir xi rna - khong gia cong tai truso);
- Sua chua may m6e thiet bj. Chi tiet: sua chua may nong nghiep (khong sua chfia tai truso);
- San xu~t may nong nghiep va lamnghiep, Chi ti€t: san xuat may nong nghiep (khong san xuat tai truso);
- Ban phu tung va cac bQ phan phu tro cua 0 to va xe e6 d(\ngCO' khac;
- Dich v1,lluu trtl ng~n ngay (khong kinh doanh tgi tr1,lsa);
- HO'\1tdQng eua cae eong vien vui ehO'iva eong vien theo ehu d€. Chi ti€t: kinh doanh khu du lieh sinh thai (khongkinhdoanh t\1itr1,lso);
- HO\1td9ng dieh V1,lh6 trq trve ti€p eho v~n tai dubng thuy;
- Khai thae 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'uvi ti~n t~suod\lug trong k~ toau
Ky k€ toan nam eua Cong ty b~t d~utu ngay 0110I va k€t thue vao ngay31/12 hang nam.
Dan vi ti€n t~ su d1,lngtrong ghi ehep k€ toan la d6ng Vi~t Nam (VND).
2.2 Chuftn ml!c va Ch~ di) k~ toan ap d\lug
chi tJ9 ki toan ap dl:lng
Cong ty ap d\mg Ch~ di,>K~ toan doanh nghi~p ban h1mhtheo Thong tu200/20 14/TT-BTC ngay 2211212014 eLlaBQHi ehinh.
Tuyen b6 v~ vi¢c turin thit Chudn ml!cki loan va chi tJ9 lei loan
Cong ty da ap dl,ll1gcae Chu~nmve k€ toan Vi~t Nam va cae van ban huang d~n Chu~n mve do Nha !lUae da banhanh. Cae bao eao tai ehlnh duqe I~p va trinh bay theo dung m9i quy dinh euatung ehu~n mve, thong tu huang d~nth1,l'ehi~n ehu~nmve va Ch€ dQk€ toan hi¢n hanh dang ap dl,lng.
Hinh Iht'rc ki toan apdl/llg
Cong ty ap d1,lnghinh thu'e k€ toan tren may vi tinh.
2.3 Cling c\l tili chinh
Ghi nMn bantJdu
Hi sim tai ehinh
Tai sim tai ehinh eua Cong ty bao g6m ti€n va cae khoim tUffilgduO'ng ti€n, cae khoan phai thu khaeh hangva phai timkhae, cae khoan eho vay, cae khoan d~u tu ng~n h\1nva dai l1\1n.Tgi tho'i di~m ghi nh~n ban d~u, tai san tai ehinhduqe xae dinh theo gia mua/ehi phi pMt hanh ei,>ngcae chi phI phat sinh khae lien quantrVe ti~p d€n vi~e mlla, phathanh tai san tai ehinh d6.
- 10-
CONG TY CO PHAN T~P DoAN THEP TlEN LEN
G4A, Khu ph6 4, PhucmgTan Hi¢p,
Thanh ph6 Bien Hoa, Tinh Dong Nai
Bao cao Uti ehinh hop nhfit
Cho ky k~toantir 01/01/20 18 d~n31/03/2018
No phai tratai chinh
No phai tra tai chinh cua Congty bao g6m cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phi phaitra. Tai thai diem ghi nhan I~n d~u, cac khoan no phai tra tai chinh duoc xac dinh thea gia phat hanh cong cac chi phiphat sinh lien quantrue ti~p d~nviec phat hanh no phai tra tai chinhdo.
Gia tri sau ghi nhdn bandau
Hien tai chua c6cac quy djnhv~ danh gia lai cong cu tai chinhsau ghinhan ban dtlu.
2.4 Ti~n va cac khoiin turrng durrng ti~n
TiSn va cac khoan tuang duang tiSn bao g6m tiSn m~t t~i quy, tiSn gi:ringan hang, cac khoan dtlu tu ngin h~nc6 thaigian dao h~n khong qua03 thang, c6 tinh thanh khoan cao, c6 kha nang chuy€n d6i dS dang thanh cac luqng ti@nxacdjnh va khong c6 nhi~u rui ro trong chuy€n d6i th~mhti@n.
2.5 Cae khoiin d§u tu' tai ehinh
ChUng khoan kinh doanh ma trong d6 Cong ty nim gifr vi m\lC dich kinh doanh dUQ'cghi s6 k~ toan thea gia g6c, baog6m: Gia mua cong (+) cac chi phi mua (n~u c6) nhu chi phi moi gi6'i, giao dich, cung cAp thong tin, thll~, I¢ phivaphi ngan hang. Gia g6c clla ch(mg khoan kinh doanh duqc xac dinh thea gia tri hQP 1:9Clla cac khoan thanh toant~ithai diem giao djch phat sinh. Tho-i diem ghi nh~n cac khoan ch(rng khoan kinh doanh la thai diem nM d~u tu c6quy€n sa hi1'uC\l the nhu sau:
- ChUl1gkhoan niem y~t duqc ghi nh~n t~i thai diem kh6'p I~nh (T+O);
- ChUl1gkhoan chua niem y~t duqc ghi nh~n t~i thai diem chinh th(rc c6 qlly~n sa hU'uthea quy dinh cua phap Ill~t.
Delu tu n~m gill' d~n ngay dao h~n la cac khoc!md~u tu nim gia' d~n ngay dao h~n (ngoai cac khoan ch(rng khoan kinhdoanh) nhu: Cac khoan ti@ngui ngan hang c6 ky Iwn (bao g6m ca cac lo~i tin phi~u, ky phi~u), trai phi~u, c6 phi~u uudi:iiben phat hanl1 b~t buoc phai mua I~i t<.limot tho-i diem nh~t dinh trong tu'O'nglai va cac khoan cho vay n~m gifr d~nngay dao h~n v6'i m\lc dich tim li:iihang ky va cac khoan d~u tu n~m gia' d~n ngay dao Iwn khac.
Dtlu tu n~m gifr d~n ngay dao h;:mt<.litho'i diem bao cao, n~u:
- Ky phi~u, tin phi~u kho b~c, ti~n gll'i ngan hang c6 tho'i h~n thu h6i ho~c dao h~n khOng qua 3 thang ke ttr ngay muakhoan delutu d6 du'O'ccoi la "tu'O'nodU0110tiSn'"• .0 .0 ,
- C6 thai h~n thu h6i v6n du6'i I nam ho~c trong 1elm ky kinh doanh clugc phan lo~i la tai san ng~n h;:m;
- C6 thai h~n tl1Uh6i v6n tren 1 nam ho~c hOll 1elm ky kinh doanh cluQ'cphan 10<.lila tai san dai h~n.
Cac khoan dtlu tu vao cac cong ty con ma trong d6 Cong ty n~rn quy@nki€m soat duqc trinh bay thea phuong phapgia g6c. Cac khoan phan ph6ilqi nhu~n ma cong ty m~ nh~n duqc til' s6 Iqi nhu~n lUyk~ clla cac cong ty con sau ngaycong ty my n~m quy@nki€m soat duqc ghi vao k~t qua ho~t dong kinh doanh trong nam cua congty m~. Cac khoi'mphiin ph6i khac duqc xem nhu pheln thu h6i clla cac khoan delu tu va duqctrt'r vao gia tri d~u tu.
Cac khofm d§u tu vao cac cong ty lien k~t ma trong d6 Cong ty c6 auh Im&ng dang ke dugc trinh bay thea phu'O'ngphap gia g6c. Cac khoan phan ph6i Iqi nhu~ll til' s6 Igi nhu~n thuiin lay k~ cLlacac cong ty lien k~t sau ngay dtlll tudugc phan b6 vao k~t qua hO<.ltdong kinh doanh trong nam CLlaCong ty. Cac khoi'm phan ph6i khac du'Q'cxem nhupheln thu h6i cac kho3.n dilu tu va duQ'c tn! vao gia tri dilu tu.
D~rphong giam gia d§u tu dUQ'cI~p vao thai diem cu6i qui la s6 chenh I¢ch gifra gia g6c Clla cac khoan d§u tu duqch~ch toan tren s6 k~ toan 1611hOl1gia tri thi tmol1g ho~c gia tri hQ'P1:9Cllachung t<.litho-i diem I~p d\r phong.
- 11 -
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A, Khu ph6 4,Phuong'TanHi~p,Thanh ph6 Bien Hoa, Tlnh D6ng Nai
Bao cao tai ehfnh hop nhftt
Cho ky k€ toantir 01101/20 18 o~n31/03/2018
2.6 Cac khoan phaithu
Cac khoan phaithu duoc trinh bay tren Bao cao tai chinhthea gia tri ghi s6 cac khoan phaithu khach hang va phai thukhac sau khi tnr di cac khoan du phong duccI~p cho cac khoan no phaithu kh6 doi.
D\I phong no phaithu kh6 doi duoc trich I~p cho rung khoan phai thu kh6 doi din cir VaGtu6i no qua han cua cac
khoan no hoac du kien rmrc t6n th~t c6 th€ xay ra,
2.7 Hang tan kho
Hang t6n khoduoc tinh thea gia g6c. Truong hop gia trithuan c6 th€thuc hien duocthap hongia g6c thi hang t6nkho duoctinh thea gia trj thu§n co th€ thvc hi~n oUQ'c,Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~ bi~n vacac chi phi lien quan tn,fc ti~p khac phat sinh o€ co duO"chang t6n khoa dia oi€m va tr?ng thai hi~n t?i,
Gia trj hang t6n kho duQ'c xac djnh thea phuong phap binh quan gia quyen.
Hang t6n kho oUQ'ch?ch toan thea phuong phap ke khai thuong xuyen,
DI,l' phong giam gia hang t6n kho ouO"cI~p VaGthai oi€m cu6i qui 1:\ s6 chenh I~ch gilla gia g6c Cttahang t6n kho Ianhon gia trj thu§n co th€ tlwc hi~n ouqc.
2.8 Tai san c6djnh va khftu hao tai san c6 djnh
Hi san c6 djnh hO'uhinb, tai san c6 oinh vo hlnh oU'Qcghi nh~n theo gia g6c. Trong qua trinh sii' dVng, tai san c6 dinhhuu hlnh, tai san c6 oinh vo hinh ouqc ghi nh~n thea nguyen gia, hao mon luy k&va gia tri con I?i.
Khau hao duQ'c trich thea phuong phap ouong th~ng. Thai gian khau hao duQ'c uac tinh nhu sau:
- Nha cil'a, v~t ki€n truc 06 - 25 nam
- May moc, thi~t bi 05 - 07 nam
- Phuong ti~n v~n tai
- Thi~t bi, dVngcv quan Iy
- Hi san c6 ojnh khac
- Ph§n m€m may tfnh
- Quyen Slfd~mg oat khong xac dinh tho'i Iwn
03 - 07 nam
03 - 06 nam
03 - 05 nam
03 nam
Khong trich khau hao nam
2.9 Thu~ thu nh~p hoan l~i
Thu& thu nh~p hoan I?i duqc xac oinh cho cac khoan chenh 19Cht?1ll tho'i t?i ngay k~t thuc ky k~ toan nam giO'aco satinh thu& thu nh~p cua cac tai san va nQ'phai tra va gia tri ghi s6 cua chung cho mvc oich I~p bao cao taichinh, Hisan thu&thu nh~p hoan I?i va thu~ thu nh~p hoan I?i phai tra duQ'Cxac ojnh thea thu~ suatdV' tinh s1":ap dl)ng cho namtai san duQ'c thu h6i hay nQ'phai tra oUQ'Cthanh toan, dv'a tren cac muc tl1U&suat va lu~t thu~ c6 hi9u Il,l'cvaGngay k&tthuc ky k€ toan nam.
2.10 Chi phi tra truO'c
Cac chi phi tra tmac chi lien quan den chi phi san xu~t kinh doanh eua mOt nam tai ehinh ho~e mOt chu ky kinh doanhduQ'c ghi nh~n la chi phi tra tmac ngin h?n va duO"ctinh vilOchi phi san xuat kinh doanh trong nam tai chinh.
Cac chi phi da pilat sinh trong nam tai chinh nhung lien quan d@nk6t qua ho?t dOng san xuat kinh doanh cua nhi€unien d9 k€ toan du'O'ch?ch toan VaGchi phi tra tmacdid h"mM phiin b6 din vaa ket qua ho?t oOng kinh daanh trongcac nien 0(>k&to<insau,
- 12 -
C6NGTyc6PHANT~PBOANTHtPTIftNLtN
G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao Uti chinh hop nhfit
Cho ky k~ toan tir 0110 I 120 18 d~n 31/03/2018
Vi~c tinh va phanb6 chi phi tra tnroc dai han vaochi phi sanxuat kinh doanh tung kyhach toan duocdin cir vao tinh
chat, rmrcdOtung loai chi phi d@chon phuong phap va tieu thuc phanb6 hQ'Ply. Chi phitra truce duoc phanb6 d~nvao chi phi sanxuat kinh doanh theaphuong phap duong thang,
2.11 NQ'phai tra
Cac khoan phai tra duoctrinh bay tren Bao cao tai chinhthea gia tri ghi s6 cac khoan phai tra nguoiban, phai tra nQibo va phai tra khac,
2.12 Vay vaog thuetai chinh
Cac khoan phai tra duoc trinhbay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan khoan ti€n yay, nq thue taichinh,
2.13 Chi phi di vay
Chi phi di yay dugc ghi nh~n vao chi phi san xu§t, kinh doanh trong nam khi phat sinh, trlJ' chi phi di vay lien quantn,rc ti~p d~n vi~c d~u tu xay dj,l11ghoi;icsan xuAt tai san d6 dang (1uQctinh vao giatrj cua tai san d6 (duqc v6n hoa)khi c6 du cac di€u ki~n quy dinh trong Chuiin I11I)'CK~ toan Vi~t Nam s6 16 "Chi phi di vay",
Chi phi di yay lien quan tl'\I'Cti~p d~n vi~c d~u tu xay dj,ll1gho~c san xUdt tai san d6' dang dn c6 thai gian dLIdai (tren12 thang) d€ co th@dua vaoSLr dl,lIlgthea ml,!cdich dinh truac ho~c ban thi duqc tinh vao gia tri cua tai san do (duqcv6n hoa), bao g6m cac khoan lui ti€n yay, phan b6 cac khoan chi~t kh§u ho~c phI,!trQi khi pMt hanh trai phi~u, ca<;khoan chi phi phI,!phat sinh lien quan tai qua trinh lam thu tl,!Cyay,
2.14 Chi phi phai tra
Cac khoan chi phi thl,lc te chua phat sinh nhung duqc trich tnrac vao chi phi san xu§t, kinh doanh trong Bam d€ dambao khi chi phi phat sinh thvc t~ khOng gay dQt bien cho chi phi san xu§t kinh doanh tren co s6 dam bao nguyen t~cphu hQ'Pgifra doanh thu va chi phi. Khi cac chi phi d6 phat sinh, n~u c6 chenh I~ch vai s6 du trich, k~ toan ti~n hanhghi b6 sung ho~c ghi giam chi phi tuO'ng Lrngvai ph~n chenh l~ch,
2.15 Van chu so'hii'"
V6n d~u tu cua chu s6' h(1uduqc ghi nh~n thea s6 v6n thvc g6p cua chuso hei'u,
TMng du v6n c6 ph~n dUQ'cghi nMn thea s6 chenh l~ch Ian hO'n/ho~cnM hO'llgi(1agia thl,l'ct~ phat hanh va m~nh giac6 phi~u khi phat hanh c6 phi~u l~n d~u, phat hanh b6 sung ho~c tai phat hanh c6 phi~u quy, Chi phi tr~rc ti~p lienquan den vi~c phat hanh b6 sung c6 phi€u hoi;ictai phat hanh c6 phieu quy duqc ghi giam Thi;ingdu v6n c6 ph~n,
cli phi€u quy Ia c6 phi~u do Congty phat hanh va sau d6 mua l(li, C6 phi~u quy duqc ghi nh~n thea gia tri thl,!'ct~ vatrinh bay tren Bang Can d6i k€ toan la mQt khoan ghi giam v6n chuso hu·u. C6ng ty kh6ng ghi nh~n cac khoan lui(16)khi mua, ban, phat hanh ho~c huy c6 phi€u quy,
Lqi nhu~n sau thu€ cllll'a phan ph6i la s6 Iqi nhu~n tu cac hO\lt dQng cua doanh nghi~p sau khi trtr (-) cac khoan di€uchinh do ap d\lng h6i t6 thay d6i chinh sach ke toan va di~L1chinh h6i t6 sai s6t trQng yeu CLlacac nam tmac. Lqinhu~n sau thLlechua phan ph6i c6 th@duqc chia cho cac nha d~u tll d~ratren ty I~ g6p v6n sau khi dUQcD\li hQi d6ngc6 dong thong qua va sau khi du trich l~p cac quy dl)' phong theo Di§u l~ C6ng ty va cac quy dinh cua phap lu~t Vi~tNam,
C6 tuc phai tra cho cac c6 dong duqc ghi nh~n lit khoan phai tra trong Bang can d6i k~ toan cua C6ng ty sau l<.hic6Nghi quy€t chia c6 tuc CLlaD\li hQi d6ng c6 dong Cong ty,
- 13 -
CONG TY CO PUAN T~P DoAN TUEP TIEN LEN
G4A, Khu ph6 4, PhuCmgTan Hi~p,
Thanh ph6 Bien Hoa, Tinh Dong Nai
BaD cao tal ehinh hop nhfit
Cho ky k~ toan tu01/01/20 18 d~n31/03/2018
2.16 Ghi nh~n doanh thu
Doanh thu him hang
Doanh thu ban hang duoc ghi nhan khi d6ng thai thea man cac di6u kien sau:
- Phan 16n rui ro va loi Ich g~n li6n voi quyenSO' hfru san pham hoac hang hoa da duoc chuyen giao cho nguoi mua;
- Cong ty khong con nam giU'quyen quanly hang hoa nhu nguoi so huu hang hoa hoac quyen kiem soat hang hoa;
- Doanh thu ducc xac dinh tuong d6i chac chan;
- Cong ty da thu duoc hoac se thu duoc loi ich kinh t~tir giao dich ban hang;
- Xac dinh duoc chi phi lien quan d~n giao djch ban hang,
Doanh thu cungcap dichv~
Doanh thu cung dp djch vu duoc ghi nhan khi k~t qua cua giao dich do duoc xac dinh mot each dang tin cay. Twang
119'Pviec cung dp dichV\l lien quan d~n nhi6u nam thi doanh thu QUQ'cghi nMn trong nam thea k~t qua phein cong
vi~c da hofm thanh vao ngay I~p Bang din d6i k~ toan Clla nam do, K~t qua Clla giao dich cung dp dichV\I dUQ'cxac
dinh khi th6a man cac di6u ki~n sau:
- Doanh thu dlIgC xac dinh tuung d6i ch~c ch~n;
- Co kha nang thu duQ'c 19i feh kinh t~ tlI giao dich cung c§p dichV\l do;
- Xac dinh duQ'c ph~n cong vi~c da hoan thanh vao ngay l~p Bang din d6i k~ toan;
- Xac dinh dugc chi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung c§p dichV\l do,
Ph~n cong vi¢c cung dp dichV\l da hoan thanh duQ'cxac dinh thea plmong phap danh gia cong vi¢c hofll1thanh,
Doanh thu hO(ltd(mg tai chinh
Doanh thu phat sinh til ti6n lai, c6 tuc, Igi nhu~n dUQ'cchia va cac khoan doanh thu ho?t d9ng tai chinh khac duQ'cghi
nh~n khi tMa man d6ng th6i hai(2) di6u ki~n sau:
- Co kha nang thu dugc IQ'ifch kinht~ tir giao dich do;
- Doanh thu duvc xac dinh tuung d6i ch~c ch~n,
C6 tuc, IQ'inhu~n duQ'c chia duQ'c ghi nh~n khi Cong ty dugc quy6n nh~n c6 t(IC ho~c duQ'c quy6n nh~n Iqi nhu~n tlI
vi¢c gop v6n,
Doanh thu kinh doanh b§t Q9ng san duvc ghi nh~n khi d6ng tho'i th6a man cac di6u ki~n sau:
- BM d9ng san da hofm thimh toan b9 va ban giao cho nguo'i mua, doanh nghi~p da chuy~n giao riJi ro va 19i fch g~n
lien v6'i quy6n s6 Mu b§t d9ng san cho nguoi mua;
- Cong ty khong con n~m giu quyen quan ly b§t d9ng san nhu nguo'i s6 hG'u belt d9ng san ho~c quyen ki~m soat b§t
d9ng san;
- Doanh tim dUQ'cxac dinh tuung d6i ch~c ch~n;
- Cong ty da thu dugc ho~c se thu QUQ'cIgi ich kinht~ tU: giao dich ban b§t Q9ng san;
- Xac dinh dugc chi phi lien quan d~n giao dich ban b§t d9ng san,
2.17 Cae khoan giam trtl' doanh thu
- 14 -
CONG TY CO PHAN T~P DO AN THEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hiep,
Thanh ph6 BienHoa,Tinh Dong Nai
Bao cao tai chinhIHlP nhftt
Cho ky k~ toan til'01101/20 18d~n 31/03/2018
Cac khoan giam tnr doanh thu duoc trinh bay tren Bao cao tai chinh phan anh cac khoan duoc di~u chinh giam tru
vao doanh tim ban hang, cung cap djch vu phat sinh trong ky, gom: Chi~t khau thuong rnai, giam gia hang ban va
hang ban bi tra lai.
2.18 Gia van bang ban
Gia v6n duoc trinh bay tren Bao cao tai chinh phan anh tri gia v6n cua san pham, hang hoa, dichVI,!, b~t d9ng san d§Unr; gia thanh san xu~t cua san pham xay I~p (dBi voi doanh nghiep xay lap) ban trong kyoNgoai ra, con phan anh cacchi phi lien quan d~n hoat dong kinh doanh b~t dong san d§u tu nhu: Chi phi khau hao; chi phi sua cha-a; chi phi
nghi¢p V\l cho thue b~t d9ng san d§u tu thea phuang thuc cho thlle ho~t d9ng (truang h9"Pphat sinh khong 16n); chi
phi nhuqng ban, thanh Iy b~t d9ng san d§u tu.
2.19 Ghi nh~n chi phi tai chinh
Cac khoim chi phi duqc ghi nh~n vao chi phi tai chinh g6m:
- Chi phi ho~c cac khoan 16 lien quan d~n cac hoc;ttd9ng d§u tLl"tai chfnh;
- Chi phi cho yay va di yay v6n;
- Cac khoan 16do thay dBi ty gia hBi doai cua cac nghi¢p vv phat sinh lien quan d~n ngoc;tit¢;
- DV phong giam gia d§u tu ch(mg khoan.
Cac khofm tren duqc ghi nh~n thea tBng s6 phat sinh trong nam, khong bu tru v6i doanh thu hoc;ttd9ng tai chfnh.
2.20 Caekho3nthu~
Thud hi¢n hcmh
Hi san thu€ va cac khoan thu€ phai n9P cho nam hi¢n hanh va cac nam tru6c duqc xac dinh b~ng s6 ti6ndv· ki~n phai
n9P cho (ho~c duqc thu h6i tu")CO" quan thu~, dl,ra tren cac mu·c thu~ su~t va cac lu~t thu~ co hi¢u I~rcd~n ngay k~t
thuc ky Hnh thu~.
3 . TrEN vA cAc KHOA.N TUONG DUONG TIEN
31103/2018 01/01/2018
VND VND
Ti6n m~t 464,330,837 166,203,881
Ti~n gi'ri ngan hang 20,990,255,685 80,977,459,249
Cac khoan tuang duang ti~n 67,199,722,071 79,038,583,639
88,654,308,593 160,182,246,769
- 15 -
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Ian Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tili chinh hQ'pnhih
ChokY kc§toantu 01/0112018 dc§n31103/2018
4 . cAc KHoAN DAu rtr TAl CHiNH
31103/2018 0110112018
Gia g6c Gia tr] hopIy Dl}' phong Gia g6c Gia tr] hop Iy DI! phong
VND VND VND VND VND VNDa. Cluing khoan kinh doanh
- T6ng giti tri c6plziiu
DPM CP_Cty Phan bon va Hoa chatdau khf -CTCP 1,580,867,750 990,000,000 (590,867,750) 1,580,867,750 967,500,000 (613,367,750)ITA CP_ITA_Cty CPBau tu C6ng Nghiep Tan T;;to 1,352,025,000 630,000,000 (722,025,000) 1,264,393,750 586,800,000 (677,593,750)HSG CP_HSG_Cty CP T~p Do<'mHoa Sen 1,637,076,938 1,368,000,000 (269,076,938) 1,637,076,938 1,470,000,000 (167,076,938)
Cac c6phieu khac 8,781,458,241 8,017,292,820 (936,536,258) 3,277,677,097 2,808,988,490 (614,129,118)
13,351,427,929 11,005,292,820 (2,518,505,946) 7,760,015,535 5,833,288,490 (2,072,167,556)
- 16 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hiep,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nh:11
Cho ky k€ toan tu 0110112018d€n 31103/2018
c. Dftu ttr g6p v6n vao cac donvi khac:
Diu tir vao cong ty con
Cong ty TNHH San xuat vaThuong mai Dai Phuc
Cong ty TNHH Thep Tay Nguyen
Cong ty TNHH MQt thanh vien Thep PhucTi€n
Diu tir vao cong ty lien k~t
Cong ty C6 phan Thepmic Nam
31/03/2018 01/0112018
VND VND
511,690,228,801 511,690,228,801
115,000,000,000 115,000,000,000
156,726,500,000 156,726,500,000
239,963,728,801 239,963,728,801
172,800,000,000 172,800,000,000
172,800,000,000 172,800,000,000
Dftu to' vao cong ty con
Thong tin chi ti€t v€ cac cong ty con cua Cong ty vao ngay 31/0312018 nhu sau:
Diu tu' vao cong ty lien k~t
Thong tin chi ti€t v€ cac cong ty lien k€t cua Cong ty vao ngay3 1/0312018 nhu sau:NO'ithanh I~p vahoat dong
NO'ithanh I~p vahoat dong
Ten cong ty
Cong ty TNHH Sanxu~t va Thuong mai
D;;liPhuc
Thanh ph6H6 Chi Minh
95,83%
Thanh ph6H6 Chi Minh
CongtyTNHHThep Tiiy Nguyen
97,35%
Cong ty TNHH MQtthanh vien ThepPhuc Ti€n
Thanh ph6HaNQi
100,00%
Ten cong ty
Cong ty C6 ph~nThep B~c Nam
Tinh D6ng Nai 48,00%
5 . KHOAN PHAI THU KRACH HANG
a. Ph:ii thu cua khach hang ng~n h~n
c. Phlii thu cua khach hang la cac ben lien quan (chi ti~t t~ithuy~t minh sa34)
6 . PHAI THU KHAc
a.Ng~n h~n
Phai thu v€ Hiiti€n gu'i, ti€n cho vay
Phai thu v€ bao hi@mX3 hQi
- 17 -
Ty I~ lei ich Hoat dQng chinh
95,83%San xu~t vakinh doanh thep ~
Sanxuat va C97.35%
kinh doanh thep E
B100,00%
Sanxuat va "t'
kinh doanh thep0,~-
Ty I~ lQ'iich HO;;ltdQng chinh
48,00%San xu~t vakinh doanh thep
31/03/2018 01/0112018
VND VND
517,065,635,760 430,745,218,153
12,546,414,310 155,237,663,220
529,612,050,070 585,982,881,373
31103/2018 01101/2018
VND12,157,584,021
VND12,466,283,036
77,129,252
2,177,065 3,730,410
CONG TY CO PHAN T~P DoAN ntEP TIEN LEN
G4A, Khu ph6 4, PhubngTanHiep, Bao cao tai chinh hop nh§t
Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho ky k~roantir 01101/20 18d~n31103/2018
PhaitI1U v€ baohiem y t~ 30,375
Phai thu v€ baohiem thMnghiep 13,500
Tam trng 861,437,000 1,104,136,380
Ky cU'Q'C,ky guy 5,611,049 5,619,666
Phai thu khac 11,288,315,032 11,275,667,328
b. Dal han 4,346,100,000 4,346,100,000
Phai thu dai han khac 4,335,500,000 4,335,500,000
Phai t11U khac 10,600,000 10,600,000
16,503,684,021 16,812,383,036
7 · HANG TON KHO31/03/2018 01101/2018
VND VND
Hang mua dang di duong 6,270,139,748
Nguyenlieu, v~t lieu 630,322,532,872 496,995,585,364
Cong cu, dung cu 220,270,768 220,270,768
Chi phi san xuMkinh doanh do dang 1,727,917,922 1,727,917,922 t;q.
Thanh pham 101,624,612,711 50,601,451,54911
Hang hoa 1,379,751,597,068 950,318,383,119 IDu phong giam gia hang t6n kho (24,360,086,862) (22,829,910,256) ),
of2,095,556,984,227 1,477,033,698,466
:::8 · CHI PHi TRA TRUDC
31/03/2018 01/0112018
VND VND
a. Ngiin han 846,244,762 688,477,113
Cong cu, dung cu xufrtdung 846,244,762 688,477,113
b. Diti han 1,627,301,687 1,727,358,562
Chi phi tra truce khac 185,307,159 271,039,586
2,473,546,449 2,415,835,675
9 · TAl SAN DO DANG DAI H~N
31/03/2018 0110112018
VND VNDa. Chi phi san xuat, kinh doanh dc)"dangdal han
b. Xfly dung co'ban do' dang
Xay dungchi nhanh tai Long Thanh 55,919,307,748
Gia tri 16dfrt9D2 3,350,517,946 3,350,517,946
Cong trinh D€n Lir 4,766,423,430 4,766,423,430
C6ng trinh khac 29,230,226 342,025,316
Nha xuong 3+ du true 7,5 t.1n 651,827,090
8,797,998,692 64,378,274,440
- 18 -
CONG TY CO PHAN T~P SOAN THEP TIEN LEN
G4A, Khu ph6 4, Phirong'I'an Hiep, Baoclio tai chinhhop Dhit
Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho Icy k~ toan tir 01101120 18 d~n31103/2018
10 . TAl SAN CO SINH HUU HlNH
Nha cira, v~t kienMay moe, thiet bi
Phuong tien van tai, Thi~t bi, dung cu Hi san c6CODa
true truyen dftn quan ly dinh khac. .,
VND VND VND VND VND VND
NGUYENGIA
sa duod§u Dam 163,215,078,798 141,389,233,799 69,247,155,883 1,258,658,395 328,870,503 375,438,997,378
Mua trong nam
D~u tuxay dung CO' ban hoan thanh 55,919,307,748 55,919,307,748
Tang khac
Thanh Iy, nhuong ban
Giam khac
sa duocuai Dam 219,134,386,546 141,389,233,799 69,247,155,883 1,258,658,395 328,870,503 431,358,305,126
GIA TR! HAO MON LUY KEsa duod§u nam 53,214,649,201 76,483,871,541 46,225,948,266 906,772,322 306,120,491 177,137,361,821
Trfch khau hao 2,018,346,018 2,096,608,248 1,317,318,801 34,818,300 5,467,091,367
Tang khac
Thanh ly, nhuong ban
Giarn khacsa duocuai nam 55,232,995,219 78,580,479,789 47,543,267,067 941,590,622 306,120,491 182,604,453,188
GIA TR! CON L~I
sa du d§u nam 110,000,429,597 64,905,362,258 23,021,207,617 351,886,073 22,750,012 198,301,635,557sa duocuai nam 163,901,391,327 62,808,754,010 21,703,888,816 317,067,773 22,750,012 248,753,851,938
- 19 -
CONG TY CO PHAN T ~P DOAN TnEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hi~p, Sao clio tili chinh IH}'Pnhih
Thanh ph6 Bien Hoa, Tlnh D6ng Nai Cho ky k€ roan tir 01/0112018 d€n 31103/2018
11 . TAl SAN coDJNH VO HiNH
Gia tr] quyen sir Ph~11mern mayCQng
dung dc1t tinh
VND VND VND VND
NGUYEN GIA
s6 du'd§u ky 130,031,806,720 1,129,101,000 131,160,907,720
Mua s~mmoi
Thanh ly, nhuong ban
s6 du cu6i ky 130,031,806,720 1,129,101,000 131,160,907,720
GIA TRJ HAO MON LUY KE
s6 du'd§u ky 8,930,532,525 375,300,220 9,305,832,745
Trich khau hao 258,243,480 87,133,416 345,376,896
Thanh ly, nhuong ban
s6 dir cu6i nam 9,188,776,005 462,433,636 9,651,209,641
GIA TRJ CON L~I
s6 du'd§u ky 121,101,274,195 753,800,780 121,855,074,975
s6 du cu6i ky 120,843,030,715 666,667,364 121,509,698,079
?112 . BAT DQNG SAN DAU TV' '"
1Gia tri quyen su
Nha CO'sa ha tang Cl}ng Adung dc1t T
VND VND VND VND,
NGUYENGIA!j~
s6 du'd§u ky 10,783,345,700 8,125,242,617 7,096,445,938- 26,005,034,255)c-:;:;
D§u ttl XDCB hoan thanh
s6 du cu6i ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255
GIA TRJ HAO MON LUY KE
s6 dir d§u ky
Trich khau hao 101,565,534 221,763,936- 323,329,470
s6 dir cu6i ky 101,565,534 221,763,936 323,329,470
GIA TRJ CON L~I
s6 du d§u ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255
s6 dir cu6i ky 10,783,345,700 8,023,677 ,083 6,874,682,002 25,681,704,785
- 20-
CONG TY CO PH AN T~P DoAN THEP TlEN LEN
G4A, Khu ph6 4, Phuong'TanHiep,Thanh ph6 Bien Hoa, Tinh 86ng Nai
Bao cao taichinh hQ'P nhftt
Choky k~ toan tu01101/20 18 d~n31/03/2018
13 · PHAI TRA NGUCH BAN
31/03/2018 01/0112018
VND VNDa. Cac khoan phai tra ngU'l}'iban 250,162,037,598 308,032,665,950
c. Phai tra ngu'o'i banla cac ben lien quan
(chi ti~t t~i thuyet minh s634) 39,500,363,188 5,915,289,428
289,662,400,786 313,947,955,378
14 · CHI PHi PHAI TRA
31103/2018 01/0112018
VND VND
a. Nglln han 1,625,905,890 3,213,865,775Phai tra Hliyay 1,379,244,425 2,896,740,574Cac khoan khac 246,661,465 317,125,201
b. Dai han
1,625,905,890 3,213,865,775
15 · PHAI TRA KHAc~<,
31103/2018 01/0112018{
VND VND'{
a. Nglin han 7,929,916,518 1,431,669,796;E
Kinh phi cong doan 292,089,018 289,984,408 /p.Bao hiem xiihQi 113,327,100 1,365,206 /;:
Bao hiem yt~ 20,410,695
Bao hiem th§t nghiep 9,147,960
C6 nrc, loi nhuan phai tra 9,724,500 9,724,500
Cac khoan phai tra, phai n9P khac 7,485,217,245 1,130,595,682
b. Dai han 142,863,145 149,000,000
Nhan ky quy, ky cUQ'C dai han 142,863,145 149,000,000
8,072,779,663 1,580,669,796
- 21 -
CONG TY CO pHAN T~ DO.AN THEP TIEN LEN
G4A, Khu ph6 4, Phirong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao clio tili chinh hop nh§t
Cho ky k€ toantir 0110112018 den31/03/2018
16 . THUE vA cAc KHoAN pHAI NQPNHA Nlf(JC
VND
S6 phai nQP trong S6 da:thirc nQP trongnam nam
VND VND
152,520,523,757 153,119,974,967
18,307,019,968 18,307,019,968
26,708,927,914 13,236,827,759
2,386,900,864 235,958,623
39,536,673 39,536,673
199,962,909,176 184,939,317,990
S6 phai thu cu6i
namS6 phai nQP cuoi namS6 phai thu dfru nam S6 phai nQP dfru nam
Thu€ Gia tri gia tang
Thu€ Xuit khau, NMp khau
Thu€ Thu nhap doanh nghiep
Thu€ Thu nhap ca nhan
Cac loai thu€ khac
VND
599,451,210
VND VND
34,192,282,106
350,213,97547,664,382,261
2,501,156,216
35,141,947,291 50,165,538,477
Quyet toan thu€ cua Cong ty se chiuS\I' kiem tra cuaCO' quan thue, Do vi~c ap dung luat va cac qui dinh v~ thu€ d6i voi nhieu Ioai giao dich khac nhau co th€ duoc giai thich theo nhieueach khac nhau, s6 thu€ duoc trinh bay tren Bao cao tai chinh co th€ bi thay d6i theo quyet dinh cua co quan thus.
17 . VAY vA NO' THUE TAl CHINH
01/01/2018 Trong nam 3110312018
Gili trjsa co
Tang Giam Gili trjsa co
kha nang tra nQ' kha nang tn! nC}'VND VND VND VND VND VND
a. Yay ng~n h~n
Yay Ngan hang 943,112,177,720 943,112,177,720 1,710,590,563,370 1,155,308,916,931 1,498,393,824,159 1,498,393,824,159Yay cac t6 chuc va ca nhan khac 9,894,595,4 10 9,894,595,410 53,319,125,453 38,745,956,340 24,467,764,523 24,467,764,523
953,006,773,130 953,006,773,130 1,763,909,688,823 1,194,054,873,271 1,522,861,588,682 1,522,861,588,682
- 22-
CONG TV CO pHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph5 4, Phucng'I'an Hi~p, Bao do tai chinh hep nhlitThanh ph5 Bien Hoa, Tlnh D6ng Nai Cho Icy ke toan tir01/0112018 d@n31103/2018
18 . VON CHU SOHUua) Bang dai chi~u bi~n dQng cua van chi!Sc1hfru
Vfin d~u tu cua Chu Thang dir vfin c6C6 phieu quy
Quy d~u nr phat Loi nhuan chua phan Loi Ich c6 dongConasahtru phan tri~n ph5i khong kiern scat • e
VND VND VND VND VND VND VNDNAM 2017
T~i ngay 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 1,309,838,178,702
Tang v5n trongIcy
Uii/16trong ky 109,837,587,714 3,116,899,566 112,954,487,280Chi tra c6 nrc bang tien (83,185,564,000 ) (2.173,209,582) (85,358,773,582)T~i ngay 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
NAM2018T~i ngay 01/0112018 929,623,130,000 21,743,395,153 (8,993,360,790) 51,546,932,622 548,255,792,749 28,981,217,259 1,571,157,106,993Tang vfin trongIcy
Uii/16trong ky 99,343,692,968 2,004,862,312 101,348,555,280Chi tra c6 nrc bang tien (*) (45,751,156,500) (45,751,156,500)Giarn khac
T~i ngay 31103/2018 929,623,130,000 21,743,395,153 (8,993,360,790) 51,546,932,622 601,848,329,217 30,986,079,571 1,626,754,505,773
(*) Tam ung c6 nrc dot I nam 20 17 bang tien cho cac c6 dong voitY I~5% v5n dieu l~ thea Nghi quyet HQid6ng Quan tr]s609/20171NQ-HDQT ngay 19/12/2017
b) Chi ti~t "an dAn tu· eiia ehUSc1hu'u
Cu5i ky Tyl~ D~uky Ty I~VND (%) VND (%)
V5n gop cua Ong Nguy~n M?nh I-Ia 181,779,840,000 19.55% 181,779,840,000 19.55%V5n gop clla Ba Ph?m Thi H6ng 105,488,250,000 11.35% 105,488,250,000 11.35%V5n gop ella Ong Nguy~n Van Quang 87,772,180,000 9.44% 87,772,180,000 9.44%V511gop clla d5i tugng khac 545,589,499,210 58.69% 545,589,499,210 58.69%C6 phi@uquy 8,993,360,790 0.97% 8,993,360,790 0.97%
929,623,130,000 100.00% 929,623,130,000 100.00%
- 23-.~
CONG TY co PHAN T ~P DoAN THEP TrEN LEN
G4A, Khu ph6 4, PhuemgTan Hi~p,
Thanh ph6 Bien Hba, Tinh D6ng Nai
Bao cao tai chinh1HlP nh§t
Cho ky k~ toan til'01101/20 18 a~n31/03/2018
c) Cac giao djch v~ v6n vot cac chu so'hfru va phan ph6i c6 tuc, chia IQ'inhuanTil'0110112018 a~n Til' 01/01/2017 aSn
31/03/2018 31103/2017
VND VND
V6n d§u tu cua chu so hflu 929,623,130,000 846,455,640,000
- V6ngop dduleY 929,623,130,000 846,455,640,000
- V6n gop tang trongleY- V6ngop giam trongleY- V6ngop cuoileY 929,623,130,000 846,455,640,000
cetire, IQ'inhuan ali chia 45,751,156,500 83,185,564,000
- cd tuc, 19'inhudn chia tren loi nhudn ndm truac biing ti~n 45,751,156,500 83,185,564,000
d)., ~
Co phieu31/03/2018 01/01/2018
sf; luong c6 phieu dangky phat hanh 92,962,313 92,962,313
se luong c6 phieu dli ban ra cong chung 92,962,313 92,962,313
- cdphiiu phd thong 92,962,313 92,962,313
sf; hrong c6 phieu duoc mua lai 1,460,000 1,460,000
~
- cdphieu phd thong 1,460,000 1,460,000
sf; luong c6 phieu dang hru hanh 91,502,313 91,502,313
- cdphieu ph6 thong 91,502,313 91,502,313
Menh gia c6 phieu ail luu hanh (VND) 10,000 10,000
e) Cac quy cong ty31/03/2018 0110112018
VND VND
Quy d§utuphat tri~n 51,546,932,622 51,546,932,622
51,546,932,622 51,546,932,622
19 . cAc KHOAN Ml)C NGOAI BANG CAN DOl KE ToAN31/03/2018 01/0112018
c. Ngo~lit~ cae lo~iD6ng DollarMy (USD) 8,532.57 721,529.06
D6ng Euro (EUR) 100.00 100.00
20 . TONG DOANH THU BAN HANG vA CUNG cAp DICH Vl)TLr01/01/2018 a@n TiI'01/01/2017 d~n
31/03/2018 31/03/2017
VND VND
a. Doanh thuDoanh thu ban thfmhphAm 473,249,669,231 277,259,360,355
Doanh thu ban hang h6a 991,188,736,173 768,648,107,738
Doanh thu cung dip djchVI) 3,238,776,381 3,041,324,064
1,467,677,181,785 1,048,948,792,157
b. Doanh thu d6i vO'icae ben lien quan (chi ti~t t~i thuy~t minhs534)
- 24-
CONG TY co PHAN T~P DO AN THEP TIEN LEN
G4A, Khu ph5 4, Phuong'Tan Hi~p,
Thanh ph5 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinhhop nh§t
Choky k€ toan nr 0I101/2018 den31/03/2018
21 · cAc KHOAN GIAM TRU DOANH THUTlr 01/01/2018 d€n re 01/01/2017 Mn
3110312018 31/0312017
VND VND
Giam gia hang ban
Hang ban bi tra lai 540,013,060 211,725,313
540,013,060 211,725,313
22 · GIA VON HANG BANTlrOl/01/2018 den ro 0110112017den
31/03/2018 31103/2017
VND VND
Gia v5n cua thanh pham dllban 345,349,880,041 148,213,964,526
Gia v5n cua hang h6a dll ban 943,748,551,554 701,925,050,785 ;Gia v5n cua dich vu dll cung dp 1,616,806,279 1,988,922,052 ~
Hoannh~p/D\I phong giam gia hang t6n kho 1,530,176,606 35,846,846,029~t
1,292,245,414,480 887,974,783,392 ~\,
23 · DOANH THU HO~ T DONG TAl CHiNHTlr 01/0112018 den re 0110112017 d€n
31/03/2018 31/03/2017
VND VND
Lai ti8n giri, Illicho yay v5n 926,175,067 523,933,907
Chiet khau thanh toan, Illiban hang tra cham 320,708,108 73,594,709
Lai tir thanh 1:9cac khoan d§u tu ngan han, dai han 903,465,086
C6 nrc, 19'inhuan duoc chia 45,000,000 10,000,000
Lai chenh IechtY gia phat sinh trongky 906,333,556 430,915,419
Doanh thu hoat dQngtai chinh khac 49,351 390,956,392
3,101,731,168 1,429,400,427
24 · CHI PHi TAl CHiNHTll'0110112018dSn TuOl/01/2017 d€n
31103/2018 31103/2017
VND VND
Lai ti8n yay 16,803,818,265 13,844,019,562
Chiet kh~uthanh toan, Illimua hang tra ch~m 341,855,607
L6 chenh l~chty gia phat sinh trong ky 769,218,408 210,914,575
Hoan nh~p/DIJphong giam gia cac khoan d§u tu' 446,338,386 (1,797,122,393)
Chi phi tai chinh khac 14,598,517 1,597,302
18,375,829,183 12,259,409,046
- 25-
CONG TY CO PH AN T~P DO AN TIIEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao caotili chinh hop nh§t
Cho ky k~ toan til' 01/01/2018 d~n 31103/2018
25 · THU NH~P KHAcrc 01/01/2018 d~n TiI'01l01/2017d~n
31/03/2018 3110312017
VND VND
Thu nhaptil' thanh 19tai san 227,272,727
Thu nhap khac 550,920,987 1,373,785,727
550,920,987 1,601,058,454
26 • CHI PHi KHAc
Til' 01/0112018 d~n TiI'01l01/2017d~n
31/03/2018 31103/2017
VND VND
Chi phi khac 815,430,651 602,522,133
815,430,651 602,522,133;~rI
27 · CHI PHi BAN HANG vA CHI PHI QUAN LY DOANH NGHlI);P1
rc 01101/20 18 d~n Til' 01/01120 17 d~n\31103/2018 31/03/2017 ~
VND VND ~...
a. Chi phi ban hang 17,432,850,925 12,551,468,515
Chi phi nguyen lieu, v~t lieu, d6 dung 124,328,4 78 53,476,998
Chi phi nhan cong 4,390,301,090 3,817,588,109
Chi phi khau hao tai san c6 dinh 1,I89,582,050 1,171,240,684
Chi phi dich vu mua ngoai 6,756,609,536 3,012,159,814
Chi phi khac bang tien 4,972,029,771 4,497,002,910
b. Chi phi quan Iy doanh nghi~p 17,118,127,938 13,231,768,097
Chi phi nguyen lieu, v~t lieu, d6 dung 106,658,842 158,854,296
Chi phi nhan cong 5,316,920,129 4,859,869,005
Chi phi khAu hao tai san c6 dinh 2,I08,321 ,892 1,476,824,028
Thu~, phi, l~ phi 35,232,002 36,426,695
Hoan nhap/Chi phi du phong 1,769,772,504
Chi phi dich vu mua ngoai 2,857,418,141 2,048,641,911
Chi phi khac bang tien 6,693,576,932 2,881,379,658
34,550,978,863 25,783,236,612
28 • CHI pHi SAN XU AT KINH DOANH THEO YEU TO
Hoat d9ng cua cong ty chu y~u la hoat d9ng thUOTIgmai, vi v~y C6ng ty kh6ng thuyet minh chi phi san xuat kinhdoanh thea y~u t6, do dff thuyet minh cac y~u t6 cua chi phi ban hang va chi phi quan 19doanh nghi~p t<:tiThuy~t minh
s627
- 26-
CONG TY CO PHAN T~P DO AN THEP TIEN LEN
G4A, Khu ph6 4, PhuongTiin Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nhih
Cho ky k€ toan til' 0110112018 d€n31/03/2018
29 . THUE THU NH~P DOANH NGHIJ!:P
Thu~ thu nh~p doanh nghiep hi~n hanh
Chi phi thu€ Thunhap doanh nghiep tinh tren thu nhap chiu thuenam hien hanh
Chi phi thu~ thu nh~p doanh nghi~p hi~nhanh
Ttl' 01101120 18 d~n31103/2018
VNO
26,819,708,081
26,819,708,081
Ttl' 01/01/2017 d€n31/03/2017
VNO
26,970,214,356
26,970,214,356
30 . LAI CO BAN/LA! SUY GrAM TREN co PHIEU
Viec tinh toan UiiC(J ban tren e6 phieu co the phan phoi cho cac e6 dongsa hiru e6 phan phe thong ella Cong ty duoc
thirc hien dua tren cacs6 lieu sau :
LQ'inhuansau thu€cua c6 dong cong ty me
LQ'inhuan phan b6 eho c6phieu ph6 thong
C6 phieu ph6 thong luuhanh binh quan trong nam
Liii CO' ban tren c6 phi~u
Tu 01101/2018 d€n
31/03/2018
VND
99,343,692,968
99,343,692,968
91,502,313
1,086
ro 0110112017 d€n31103/2017
VNO
109,837,587,714
109,837,587,714
83,185,564
1,320
c~j
r"'-\f,"-.~
Lai co ban tren c6 phieu dil duoc di~u ehinh h6i t6 thea quy dinh tai Chufrn m1le k€ toan Vi~t Nam s6 30 -Llli tren c6
phieu.
31 . CONG CV TAl cHiNH
Cac lo,i ding Cl} tai chinh cua Cong ty
31103/2018
Gia trj s6 k€ toan
Gia g6c 01l ph6ng
VNO VND
Tai san tai chinh
Ti~n va cae khoantuong duang ti~n
Phai thu khaeh hang,
phai thu kMc
Phai thuv~ eho vay
ng~n han
D§u tu ng~n han
88,654,308,593
546,115,734,091 (13.487,360,581 )
13,351,427,929 (2,518,505,946)
648,121,470,613 (16,005,866,527)
NQ' phiii tnt tai chinh
Yay va n9'
Phai tra nguai ban, phai tra khac
Chi phi phai tra
- 27 -
01/01/2018
VNO VNO
Gia g6c
160,182,246,769
602,795,264,409
7,760,015,535
770,737,526,713
01l ph6ng
(13,490,494,450)
(2,072,167.556 )
(15,562,662,006)
31/03/2018
Gia tri s6 k~ toan
VNO VND
1,522,861,588,682
297,735,180,449
1,625,905,890
1,822,222,675,021
0]/0112018
953,006,773,130
315,528,625,174
3,213,865,775
1,271,749,264,079
CONG TY CO PHAN T~P DOAN THEP TlEN LEN
G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, TinhDong Nai
Bao cao taichinh hop nhftt
Cho ky k6toan tLI'01/01/2018 d6n 31/03/2018
Thong tu 210/2009/TT-BTC va cacquy dinh hien hanh yeudu trinh bay Bao cao taichfnh va thuyet minh thong tind6i voi cong cu tai chtnh nhung khong dua ra cac huong d~n tuong duong cho vi~c danh gia va ghi nhan giatri hQVlycua cac taisan tai chfnh va no phai tra taichfnh, ngoai tnr cac khoantrfch lap du phong no phaithu kho doi va du
phong giam gia cackhoan d~utu chung khoandft duoc neu chi ti@ttai cac Thuy6t minh lienquan. Vi vay, Cong tychua danhgia gia trj h9V ly cua tai san tai chfnh va ng phai tra tai chfnh t~i ngay k6t thlICnien do k€ toan,
Quan Iy rili ro tili chinh
Rui ro taj chinh cua Congty bao g6m rlIiro thi truo'ng, rui ro tin dl,mg va rui ro thanh khoan, Congty dft xay d\mg h~th6ng ki€m soat nhim dam bao S\f can bing (] mlfC h9V ly giila chi phi riJi ro phat sinh va chi phi quan ly riJi ro,BanGiam d6c Congty co trach nhi~m theo d6i quy trinh quan ly rui ro d€ dam bao SI,!'can b~ng h9V ly giu'a ruiro va ki€msoat rtii ro,
Rui TOthi tTI£O'ng
HO\lt dQng kinh doanh cua Cong ty se chu y6u chiu rtii ro khi co Sll thay d6i v~ gia, ty gia h6i doai va Iftisu~t.
RiJi ro v~ gia:
Cong ty chiu rui ro v~ gia cua cac cong CI,Iv6n phat sinh tLfcac khoan d~u tu c6 phi@ung~n h\ln va dai h\ln do tinhkhong ch~c ch~n v~ gia tuong lai cua c6 phi@ud~utu, Cac khoan dilu tu c6 phi@udai h\ln dugc nitm gier v6i ml,lCdich ~chi6n luQ'c lau daj, t\li tho'j di€m k6t thuc nam taj chinh Cong ty chua co k6 hO\lch ban cac khoan d~utu nay, :c
5'D'"B,
Tu 1 nam Tren 1 namtr6 xu6ng d€n 5 nam Tren 5 nam C<.Jng
VND VND VND VND
T;ti 31103/2018
D~u tu ng~n h\ln 13,351,427,929 (2,518,505,946) 10,832,921,983
D~u illdai h\ln
13,351,427,929 (2,518,505,946 ) 10,832,921,983
T;ti 0110112018
D~utu ng~n h\ln
Dilu tu dai h\ln
7,760,015,535 (2,072,167,556) 5,687,847,979
7,760,015,535 (2,072,167,556) 5,687,847,979
Rui ro v~1)'gia h6i doai:
Cong ty chiu riJiro v~ ty gia do gia tri hQV ly Clla cac lu6ng ti~n trong tuang lai ciJa mot cong CI,Itai chfnh se biSndQng theo nhUng thay d6i cua ty gia ngo\li t~ khi cac khoan vay, doanh thu va chi phi ciJa Congty dUQ'cthllC hi~nbing don vi ti~n t~ kMc vai d6ng Vi~t Nam,
Rui ro v~ 1ftisu§t
Cong ty chiu rui ro v~ Ifti su~t do gia tri h9V Iyella cac lu6ng ti~n trong tuong lai ciJa m<.Jtcong CI,Itai chfnh se biSndQng theo nhUng thay d6i cua Ifti su~t thi truOng khi Congty co phat sinh cac khoan ti~n gu'i co ho~c khong coky hl,ln,cac kho{m vay va ng chiu Ifti su~t tha n6i. Congty quan Iy riJi ro Wi su~t b~ng cach phan tich tinh hinh c\lnh tranh trenthi wOng d€ co duQ'c cac Ifti suM co 19i cho m1,lCdich ciJa Cong ty.
Rui TOtfn d1!ng
- 28-
CONG TY CO PHAN T ~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hiep,
Thanh ph6 Bien Hoa, TinhDong Nai
Bao cao tai chinh IH}'p nhfit
Cho ky k€ toan til' 01/01/2018 d€n 31/03/2018
Rui ro tin dung la rui ro rna mot ben tham gia trongmot cong cu tai chinh hoac hopd6ng khong e6 kha nang thuc hienduoc nghia vu cuaminh d§n d€n t6n th<1tvB tai ehinh ehoCongty. Cong ty e6 cacrui ro tin dung tt'1'hoatdi,lng dongsan xuat kinh doanh (chu y€u d6i voi cac khoan phaithu khach hang) va hoat dong taichinh (bao gom tiBn gui ngan
hang, eho vayva cac cong cu taiehinh khac).
T~i 31103/2018TiBn va cac khoan
nrong dirong tiBnPhai thu khach hang,phai thu khacPhai thu vB eho vayng~n h<,1n
T~i 0110112018TiBn va cae khoantUO'l1gdUO'I1gtiBnPMi thu khaeh hang,phai thu khaePhai thu v~ eho vayng~n h<,1n
RiU TO thanh khoiin
HI' 1 namtro xuong
VND
88,654,308,593
528,282,273,510
616,936,582,103
160,182,246,769
584,958,669,959
745,140,916,728
Tren I namd€n 5 nam CongTren 5 nam
Tt'r 1 namtr6 xu6ng
VND
1,522,861,588,682
297,592,317,304
1,625,905,890
1,822,079,811,876
953,006,773,130
315,379,625,174
3,213,865,775
1,271,600,264,079
YND YND VND
88,654,308,593
4,346, I00,000 532,628,373,510
621,282,682,1034,346,100,000
160,182,246,769
4,346,100,000 589,304,769,959
NP,JA
[,4,346,100,000 749,487,016,728
Rili ro thanh khoan la rili ro Congty g~p kh6 khan khi thl,rChi~n cae nghTaV\l tai ehfnh do thi~u v6n, Rui ro thanhkhoan eila Congty eM y€u phat sinh tt'r vi~e cae tai san tai ehfnh va ng phai tra tai chfnh e6 cae thai di€m dao h<,1nkhae nhau,
Thai h<,1nthanh toan eua cae khoan nO'phai tra tai ehinh d\fa tren cae khoan thanh toan dv ki€n theo hQ'Pd6ng (trenco
s6 dong tiBn eua cae khoan g6e) nhu sau:
Tren 1 namd€n 5 nam C(lngTren 5 nam
T~i 31103/2018Yay va ng
PMi tra nguai ban,phai tra khae
Chi phi phai tra
T~i 0110112018Yay va ng
Phai tra nguai ban,phai tni khae
Chi phi phai tn'l
YND YND VND
142,863,145
1,522,861,588,682
297,735,180,449
1,625,905,890
142,863,145 1,822,222,675,021
149,000,000
953,006,773,130
315,528,625,174
3,213,865,775
149,000,000 1,271,749,264,079
- 29-
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hi~p,
Thanh ph6 Bien Roa, Tinh D6ng Nai
Bao do tai chinh hopnhAt
Cho ky k~ toan tu01/01/2018 d~n 31/03/2018
Cong ty eho rang rmrc di) t~p trung rui ro d6i voi viec tra no la thdp. Cong ty eo kha nang thanh toan cac khoan no
d~n han tu dong ti~n tu hoat di)ng kinh doanh va ti~n thu tu cac tai san tai ehinh dao han.
32 . NHUNG Sl/KII):N PRAT SINH SAU NGAy KET rune KY KE TO AN NAM
Khong eo su kien trong y~u nao xay ra sau ngay k~t thucky k~ roan doi hoi duoc di~u chinh hay cong b6 tren Bao cao
tai ehinh hop nhat nay.
33 . BAo cAo Be) PH~N
Hoat di)ng kinh doanh cac san pham thep chiem tren 90% ty trong toan bi) hoat di)ng cua Cong ty va chu y~u di~nra
tren lanh th6 Vi~t Nam, do do Cong ty khong I~p bao cao bi) ph~n theo Ilnh v\Ie kinh doanh va khu vI,l'edia [y.
34 . NGHll):P VV vA soDU' VOl cAc BEN LIEN QUAN
Trang nam, C6ngtE co giao dich vO'icae ben lien guan nhu sau:Tel' 01/01/2018 d~n Tu 01/01/2017 d~n
M6i guan h~ 31/03/2018 31/03/2017
Doanh thu ban hang, cung dp djch VI,!
BCong ty C6 phiin Thep Bite Nam Cong ty lien k~t 208,975,975,896 223,860,624,594
IMua v~t tll', Mng bOa, djch vI,! LCong ty C6 phc1nThep Bite Nam Cong ty lien k~t 139,933,764,430 52,665,061,648 If
,1s6 du vai cae ben lien guan tai ngav kit thuclsi ki toan: --
M6i guan h~ 31/03/2018 01/01/2018' ~-::
Phai thu ti~n hang
Cong ty C6 phc1nThep Bite Nam Cong ty lien k~t 12,546,4] 4,31 0 155,237,663,220
Tnt tru'o'c cho ngm'ri ban
Cong ty C6 phc1nThep Bite Nam Cong ty lien k~t 7,517,125,785 13,626,656,088
Phai thu kh::ic
Cong ty C6 phc1nThep Bite Nam Cong ty lien k€t 769,203
Phili tnt ti~n hang
Cong ty C6 ph§n Thep Bite Nam Cong ty lien k~t 39,500,363,188 5,915,289,428
Phai tra khac
Cong ty C6 phc1nThep Bite Nam Cong ty lien k~t 4,438,800
6ng Nguy~n M~nhHa. Chu tjeh HDQT 1,617,037,406
Ba Ph~m Thi H6ng T6ng Giam d6c 3,441,503,461
6ng Nguy~n Van Quang P.T6ng Giam D6c 7,408,925,757
Ti~n vay phai tra
6ng Nguy~n M~nh Ha Chu tich HDQT 5,016,563,599 7,163,651,072
Ba Ph~m Thi H6ng T6ng Giam d6e 11,053,493,076 1,670,944,338
- 30-
CONG TY CO PHAN T!P eoAN THEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh Dong Nai
Bao cao!iti chinh hop nhfit
Cho ky k~ toan tLI'0110I120 18 d~n31103/2018
35 . SO LItu SO SANH
S6 lieu so sanh tren Bang Can d6i k~ toan va cac thuyet minh tuong ling las6 lieu cua Bao cao tai ehfnh eho narn tai
chinh k~t thuc ngay 31 thang 12 nam 2017 da duoc Cong ty TNHH Hang Kiem toan AASC kiern toan. S6 li~u trenBao cao K~t qua hoat dong kinh doanh, Bao cao luu chuyen tien t¢ va cac thuyet minh tuong ling las6 lieu cua Bao
cao tai ehinh ehoky k~ toan tu ngay 0 I10 I 120 17 d~n ngay31/03/2017 da duoc Cong tyce Phan Tap Dean Thep Ti~n
Len congb6 thong tin,
Chu tich Hoi d6ng quan tri
e6 Thj Kim Dung
Ngiroi lap
Dong Nai, ngay 23 thang04 nam20J 8
- 31 -
CONG TV CO PHAN T~ DoAN THEP TIEN LEN
G4A - KP4 - P.Tan Hi~p - Bien Hoa - Dang Nai Bao cao tai chinh hgp nhih
Cho leY k€ toan ill0110112018 d€n31103/2018
Kinh giri : fry BAN CHUNG KHoAN NHA.NUaC-s6GIAO DJCH CmJNG KHoAN TP HO emMINH
V€ viec : Giai trinh chenh lech s6li~u tren bao cao k€t qua hoat di;lng kinh doanh hop nhAt quy 1 nam 2018 va cling ky nam tnroc :Don vi tinh d6n.e:
Ma Thuyetsa minh
Quy 1-2018 Quy 1-2017 Chenh I~ch Nguyen nhan
1,467,677,181,7855 7
1,048,948,792,157 418,728,389,628
---- -------------------------- ---- ----- ---- 1----------------1----------1-----------
2. Cae khoan giamtnr doanh thu 02 21 540,013,060 211,725,313 328,287,747_______ ---- -- --.---- -------- ---.-------- 1--__ + "1 ----1 -----------------------------
3. Doanh thu thuan ban hang va cung cap djch vu 10 1,467,137,168,725 1,048,737,066,844 418,400,101,881
4~--cii ;6n h~~gba~---------------- -- --- --- - -1~-n---1,292,245,414,480 - -887,974,783,392-- 404,270~31,088Doanh thu Icy nay tang d~n d€n gfa von cling-tang-
nrong ung,_____-- - --- ----- . , ----------------- --------------------------1---------- ---------------- ----------- ------
5. Lqi nhu~n gi}p veban hang va cung cap djchVI} 20 174,891,754,245 160,762,283,452 14,129,470,793Loi nhu~n gi;lp ban hang tang so v6i cungky namtm6c la do d~u nam gia thep tren thi tmong th~ gic)'iI
tang cao d§n d~n gia thep trong nu6c cling bi~n di;lng
m;;tnh nen d~n d~n Iqi nhu~n gi;lp tang so v6i clingky
CHITIEU
3 41 220011. Doanh thu ban hang va cungcap djch vu
6= (4-5)Do tinh hinh kinh te xii hi;li nam 2018 dii phuc hoi,
tinh hinh kinh t~ th€ gioi co dAu hieu chuyen bien tich
eire va nhu du sU:dung nguyen v~t lieu cho cac cong
trinh d~u tu tang cao d~n d€n doanh thu ban hang tang
so v6i cling k.i' nam tru6c.
23 3,101,731,168___________________________________________________________ I--- +n=a=m~tr=u=·6_=_c.:___ _
1,429,400,427 1,672,330,7416.. Doanh thu ho~t di;lng tai chinh 21I-- - - -------- ----------- --- ------------1----1------ ---- ---------------- ---- ---.-----1---------------- --- --------
7. Chi phf tai chinh 22 24 18,375,829,183 12,259,409,046 6,116,420,137 Chi phi tai ehinh tang do cac ngan hang n6i long tind\lng cho yay liii su.it thAp nen cong ty yay nhi€u hon
so v6i cling leY nam tru6c.- - ----------- ----- --------------1-------------------- -------------------
Trang do: Chi phi liii yay 23 16,803,818,265 13,844,019,562 2,959,798,703-----,------_------ - -----.-----------f-------- ------- --------+--------- ---------- ---------- ----------- ------
8. Phan lai (10) trong cong ty lien ket, lien doanh 24 3,366,095,658 14,777,127,094 (11,411,031,436)
9. Chi phi ban hang 25 27 12,551,468,515---------~--------------------------
4,881,382,410
26 27 17,118,127,938 13,231,768,097- --------- --- --- - ------- ---11- ---- ---- ------------- ---------- ----- ----- ------------------
3,886,359,841
_________________ _l___ __ L L. -------- - -----
10. Chi phi quiln ly doanh nghi~p
- 32-~J1,~'"6' ~,7_ij
CHITIEU Nguyen nhanMa Thuyets6 minh
Quy 1-2018 Quy 1-2017 Chenh I~ch
1 711. LQ'i nhu~n thu§n tir hoat d{}ng kinh doanh
2
30
3 4 5(10,493,392,290) Do mQt s6 nguyennhan neu tren nendlin d~n IQ'i
nhuan hoar dQng kinh doanh ky nay giam soV01 clingky nam truce.
6= (4-5)
12. Thu nhap khac 31 25
13. Chi phi khac 2632
128,432,773,025 138,926,165,315
550,920,987 1,601,058,454
815,430,651 602,522,133
(264,509,664) 998,536,321
128,168,263,361 139,924,701,636
26,819,708,081 26,970,214,356
- -101,348,555,280 112,954,487,280
1---109,837,587,71499,343,692,968
14. LQ'i nhuan khac 40
15. T6ng Igi nhu~n k~ toan trurrc thu~ 50
(1,050,137,467)
212,908,518
16. Chi phi thu~ thu nhap doanh nghiep hien hanh
---------------,c------------------------+----~----~--------------~------------_1---------------I ~----------------------"18. LQ'i nhuan sau thu~ thu nh~p doanh nghi~p 60 (11,605,932,000) LQ'i nhuan sau thue TNDNkY nay giam hon so voi
cung ky nam tnroc la do nhfmg nguyen nhan chu y~u
17. Chi phi thu~ thu nhap doanh nghiep hoan J<;Li
19. LQ'i nhuan sau thu~ cua c6 dong cua cong ty me
51
52
29
29
61
(11,756,438,275) Do mot s6 nguyen nhan chu y~u tren nen dlin d~n
tling IQ'inhuan k~toan tnroc thue giam nrong(mg.
(1,263,045,985)
(150,506,275)
-------------------1-------------------------------------1(10,493,894,746)
neu tren,
--------------------- -----------
20'--LQ·i nhu~n--;;~- th~~ ciia c6 dong khong ki~m soat -~ ------ -----2-,--0-04-,-8-62-,-3-12-+------3--,1-16-,-8-99-,--56-:-6-:-1------(1-,1-1-2,-0-3~254)------------------------ --------
---------- - - ----- --- ----- ---------------+-------------1- ------------------------- --------------21. Lai co·ban tren c6 phi~u 70 30 1,086 1,320 (234)------------ --- -------------- ------- ---------- --------------- - ---- ------------------
D~ Thj Kim Dung
Nguoi I?p
~ ..
- 33-~-