cTCP cHf nmu uOuc sAxHONG HA SON LA

56: 08/2020/CV/HSLV/v: C6ng b6 th6ng tinCONG gO THONG TIN TREN CONC THONG TIN DIEN TU CUA

UY NIN CHING KHOAN NrrA NUOC

Kinh gfti: - Uy ban Chung khodn l{hd naqc

- Sd giao dich Chang khodn Thdnh pha Ui Ch{ Minh

TOn T6 chuc ph6t hdnh: CONG TY co pHAN cHp nmx NONG sAN ttoNc HA soN LATen giao dfch: coNc ry co PHAN cHn gIEx NoNc sAN HONG HA SoN LATry so chinh: B6n Cung Td Ldng, Xe Tf Nang, HuyQn YCn Ch0u, Tinh Scrn La, ViQtNam.

Di0n thoai: 02126 255 599

Md chimg kho6n: HSL

Loai chring kho6n: CO phi0u ph6 thOng

Sdn giao dfch: HSX

Nguoi thuc hi6n c6ng b6 th6ng tin:

Email : infp.hQnehasonla@ gmail.pom

CQNG HOA XA HQI CHU NGHIA VIET NAM

" u

:.1T.:l_-" il -_T::i.:l o'

Hd N|i, ngdy 27 thdng 03 ndm 2020

Ong Nguy6n Ti6n Nam

DIEN PHAP LUAT

Di0n thoai: 02126 255 599

Lopi th6ng tin c6ng ao:J zqh Tlzn flyeu .Au X e6t thuong noioh r.yNQi dung thdng tin cdng b5: Cdng bO ttrOng tin dinh chinh 86o c6o tdi chinh hgrp nh6t

Qu!'IV ndm2019 ctra cdng ty Cd phdn cne bien Ndng sin H0ng Hd Scrn La.

Th6ng tin ndy dd dugc cdng bO tr6n trang thdng tin <liQn tu cira C6ng ty vdo ngity 2710312020

tai duong ddn www,hoflghagryup. corlt. vn.

Chirng tdi xin cam ktit c6c th6ng tin cdng bti tren d6y ld dring su thflt vd hodn todn chiu tr6chnhi6m tru6c phdp lu4t vO nQi dung c6c th6ng tin c15 c6ng b6.

Noi nhdn:

- Nha tr€n,'

- SGDCK, UBCK;

- Ltu VT.

$/ coNGTv \a"?'/ cO pttAN \?E / csf srE'u \tc;sf srE'u

Nomc s.,iN,-,i.,^.,i

vAN DTTC

CONc TY Co PHAN cHn gIEIiNONc sAN uONG HA soN LA

ceNG HoA xA Hgr cHU l,{cHin vrET NAMD$c lfp - Ty do - Hgnh phric

S 6 : 0 1 / 2020/HSL/CV-DCTTV/v:Dinh chinh th6ng tin BCTC hqp nhiit

Quy IV/2019Hd N|i, ngdy 27 thdng 03 nam 2020

KInh ql,fi: . UY BAN CHTTNG KHOAN NHA NUOC (UBCKNN). SO CIAO DICH CHI.ING KHOAN THANH PHO TTO CUi MINH- euv c0 BOxc crcp cHE BrEN xoxc sAN noxc HA soN LA

l. TOn cdng ty: c6ng ty co phan cha bian NOng sdn Hing Hd son La

2. Me, chimg kho6n: HSL

3. Dia chi try sd chinh: Bdn Cung Td Ldng, xe Tri Nang, HuyQn y6n Chdu, Tinh Scrn La,Vi0t Nam

4. Di6n thopi: 02126 255 599

5. NQi dung dinh chinh:

Do mdt so so su6t trong qu6 trinh c?p nh4t vd tdng hQp s6 li6u ncn 86o c6o

hq,p nh6t Quf IV/2019 cria Cdng ty chua phin 6nh dfng thr,rc t6. Bing cdng vin ndy,

xin tlinh chinh mQt s6 th6ng tin trong B6o c6o tdi chinh hgp nh6t Quj'IV/2019 cria C

phAn Ch€ bitin N6ng sin H6ng Hd Scm La nhu sau:

Chi ti0u Dfl cdng(WD)

Brfro cdo kAt qud hogt ilQng kinh doanh hpp nhiit

20,954,700

PhAn 15i hoac l5trong cdng tyli6n doanh, li6nki5t

6,535,515 14,419,185

Lgi nhufn tuho4t dQng kinhdoanh

47,563,305,834 47,584,260,534

Tgng lgi nhufnkO to5n tru6ctnue

47,562,161,662 47,583,116,362

41,089,008,463Loi nhuAn sau

thuti txnN 47,068,053,76319,299,819,10

0

47,089,008,463

Loi nhuAn sauthu6 cua c6tl6ng ctra c6ng

19,285,399,975

47,068,053,76319,299,819,10

0

Ldi co bdn trOn

cO phi6u

I.b

ILoi nhudn tru6cthui5 47,562,761,662 47,583,116,362

2

Loi nhuAn tuhoat dOng kinhdoanh trudcthud

47,245,559,625 47,266,514,325

aJ

Lrru chuy€n ti6nthudn tri hoatd6ne kinh doanh

32,824,554,391 32,845,509,091

4Luu chuy€n ti6nthuAn trone k'V

(4,678,824,499)

(4,657,969,799I

5

Ti6n vd tucrngducrng ti€n cu6iki'

6,60r,699,711 6,622,653,411

Cdng ty xin grii dinh kdm 86o c6o tdi chinh hgp nhAt Quf IV/2019 dddiOu chinh AO quy

So vd Quy cd d6ng dugc Ui6t. Ctling t6i xin

sU thflt vd hodn todn chiu tr6ch nhiQm tru6c ph

Xin trdn trgng cim crn!

Noi nhiln: NG THEO pHAp LUAT f- Nha tr1n;- Luru VT.

THEO PHAP LUAT

(;)02'/Ef*\ ,

rf\cnfi srduNouc s.A:.trtiNc uA

BAo cAocria CONG TY c0

Cho lqi kd ndn tu

cniNn Hgp NHArnAn cHE slEN NONc sAN

H G HA SOT{ LA

01/01/2019 ddn ngdy 3I/12/2019

cOxc ry c0 pHAw cuf nffiN uOrr,lc sAN HA scnv L,c,Dia chi: Bin Cung Ti Ling, xi Tri Nailfg, huy$n ChAu, tinh Son La

NOI DUNG

86o c6o cfia Ban T6ng Gi6m

B6o c6o Tdi chfnh hqp ph6t

Bing cdn e6i tti 1oan nh6t

B6o c6o ki5t qud hopt dQn

3-4

5-28

5-8

9-10

Ir-t2

t3-28

kinh doanh hgp nh6t

hgrp nh6t86o c6o luu chuy6n tiAn

Bin thuy6t minh B6o c6o ii chinh hgp nh6t

4?/:l

a

cONG ry c0 pnAn cnt nrfN N0xc sANqONcHA sor{LADia chi: Bin Cung TA LAng, x6 Tri Nang, huyQn f€n ChAu, tinh Son La

BAo CAo CUA BAN ToNG GIAM oOcn-11T61s hAn Ch6 bi6n N6ng sin H6ng Hi Son La (sau tl6y gei t6t h *Cdng ty1tinh bay 86o s6o tai ohinh hgp nhdt cta COng ty cho Ly t c roiin B;gayou0u20I

c0Nc ryC6ng ty CP Ch6 biiSn NOng sAn Hdng Hd Son La dugc thdnh lflp vd ho4t dgng theo Gi6y chung nh{n d[ng kjrdoanh nghipp c6ng ty c6 phdn s6 S.SOOS|Z492 do Sd K6 hopch vd DAu tu Tinh Scyn La c6p lAn <tAu ngdy 06th6ng 01 nilm2015, <l[ng ky thay d6i tAn *frri chin ngdy 2Q thing05 n6m 2019.

Try sd chinh cria cong ty t4i BAn cung Td Ldng, xd Tf Nang, huyQn Ydn ChAu, tinh Scrn La.

HQI DONG QUAN TRI & BAN TONC GIAM DOCC6c thinh viOn cria HQi d6ng Qudn trivd Ban T6ng Gi6m d6c <H di€u hinh COng ty trong k! vd tt6n ngaylfp 86o c6o ndy gdm:

HQi ddng Quin tr!6ng LC Vdn Dric

OngNguy6n XuAn Gi6p

Ong Bii Quf Ba

6ngNguy6n TitinNam

OngNguy6n TuAn Cucrng

Ban T6ng Gi6m tISc

OngNguy6n XuAn Gi6p

Ong Nguy6n Ti6n Nam

Chti tich

Thdnh vi€n

Thanh vi€n

Thanh vi6n

Tllnnh vi6n4,cictNCH(

N: T6trg Gi6m d6c

: Phd T6ng Gi6m d6c

c0Nc nO rnAcH NHrEM cuA BAl,[ TONG GrAM oOc o6r v0r nAo cAo rar cHiNH

C.ong vA viQc l$p B6o c6o tdi chfnh phin 6nh trung thyc, hqp lik6t gu anh cta C6ng ty trong kj'. Trong qu6 trinh lip 86o c6o tdim d6c tudn thri c6c y6u cdu sau:

. Lua chgn c6c chfnh s6ch k6 to6n{hfch hQp vd 6p dpng c6c chinh s6ch ndy mQt c6ch nh6t qu6n;

. Dua ra c6c d6nh gi6 vd dU tlo6n hBp lf vd thfn trgng;

. N€u rO c6c chuAn mpc k6 to6n drlrgc 6p dqng c6 dugc tu6n thri hay kh6ng, c6 nhiing 6p dpng sai

lQch trgng ytiu d6n mftc cAn phAi o6ng b5 vd gi6i thich trong b6o c6o tdi chinh hay k*rdng;

. LOp vi trinh bdy c6c b5o c6o tdi ohinh trOn co sd tudn thri c6c chuAn mgc ki5 to6n, ch6 dQ ki5 to6nvd cdc quy <tinh c6 li€n quan hiQn hdnh;

. Lap c.6c b6o c6o tai chinh dya tr€p co s0 ho4t ttQng kinh doanh li6n tpc, tru trudng hqrp kh0ng th6cho rlng COng ty s€ ti6p tgc ho4t $Qng kinh doanh.

Ban T6ng Gi6m d5c COng ty dAm b6o r{ng c6c sO ki5 to6n dugc luu gifi d6 phin 6nh tinh hinh tii chfnh

cira COn[ ty, vdi mric dQirung thpc, ttqp ly tpi bAt cir thdi di6m nio vd dim b6o ring 86o c6o tdi chinh

tuAn thri c6c quy dlnh hign hdnh cria Nhal nu6c. D6ng thoi c6 tr6ch nhiQm trong viQc bAo dim an todn tdi

sin cria Cdng ty vd thgc hiQn c6c biQn phflp thich hgrp d6 ngdn ch[n, ph6t hiQn c6c hinh vi gian lin vd c6c

vi pham kh6c.

cnf nrfNlvdNc sANn0ncnA sox r,aLing, xi Tri Nang, huyQn V€n Chtu, tinh Sorr La

cONG TY cODia chi: Bin Cung

Ban Tdng Gtinh hinh tdihgrp nh6t vdhgp vdi chuAn

Son !a, ngay 3l thdng I2 ndm 20i/9TM. HQi fl6ng Qu-in tri vir Ban T6ng Gi6m rr6c

Gi6m D6c

CONG TY Co PHAN CHE BIf,N N6NG sAN uc uA soN LABin Cung Ti Ling, xI Tri Nang, huyQn yGn Ch6u, Son La

BAo cAo rAr cnfNn Hqp NHArCho k! k6 todn tri ngAy 0t/0V20lg rl6n ngAy ltttZtZOtS

Don vi tinh: WD

S5 iIAu nimMA

SO

VI.I

172,272,295,754

6,601,699,711

6,601,699,711

24,000,000,000

24,000,000,000

129,440,246,625

99,207,939,23519,239,309,390

10,000,000,000

12,621,416,23612,621,4r6,236

608,934,182

18,084,854590,624,392

224,936

73,766,427,076

148,963,022,124

11,280,523,209

1,290,523,20910,000,000,000

15,000,000,000

15,000,000,000

96,787,204,735

92,731,626,9293,455,509,474

600,069,432

25,583,556,964

25,583,556,964_

211,737,216

6,129,547205,607,669

55,144,398,028

VI.3

t2,

,J]

H)8IIS.;lL

VI.4

VI.4

VI.7

nANc cAry oOr xn roAN Hgp NHAr

TAI SAN

A. TAI sAN ncAN rran

I. Tidn vi cfc khoin tuong ttuong tidn1. Ti€n2. Chc khodn tuong duong ti6n

II. DAu tu tAi chinh ngin h4n

l. Chrmg kho6n kinh doanh

2.DV phdng gi6m gi6 chring kho6n kinh doan

3. DAu tu nim gi0 di5n ngdy cl6o h4n

III. Cdc khoin phii thu ngin h4n

L Phai thu ngin han cria kh6ch hdng2.Trhtrudc cho ngudi b6n ng6n h4n3. Phai thu ndi bQ ngbn hpn

4. Phei thu theo ti6n d0 k6 hopch HDXD5. Phei thu vA cho vay ngin h4n

6. Cdc khoan ph6i thu kh6c

7. Du phdng phii thu kh6 ddi (*)8. Tdi sin thi6u chd xft lfIV. Hdrng tdn khol. Hdng t6n kho

2. DU phdng gihm gi|hdng t6n kho (*)

V. Tii sin ngin h4n khicL Chi phi tr6 tru6c ng6n h4n2. Thu6 GTGT itugc kh6u tru3. Thu6 vd c6c kho6n khSc ph6i thu Nhd nuQc

4. Giao dich mua bhntrili phitiu chinh phri

5. Tdi s6n ng6n h4n khric

B. rAr sAN nAr n4N

I. Cdc khofln phf,i thu ddri h4n

l. Phei thu ddi h4n cria kh6ch hdng

2.Tritrudc cho ngudi b6n ddi hpn

3. V6n kinh doanh o tlon vitruc thuQc

4. Phei thu nQi b0 ddi han

5. Phei thu vA cho vay ddi han

6. Phai thu ddi han kh6c

5. Dq phdng ph6i thu ddi han kh6 ddi (*)

100

110

llll12

120

121

t22

123

130

l3ltJz133

134

135

136

t37

139

t40l4rr49

150

151

152

153

t54155

200

2r0

2II212

213

214

215

216

219

Thuy6t

minhs5 cu6i t<;'

c0xc ry c0 w cnt nrfN NdNc sAN uOxc nA sor l.lBin Cung Ti LAng, Tri Nang, huy0n YGn Ch0u, tinh Scrn La

BAo cAo rAr cHiNH Hgp NHArCho k! k6 to6n tit ngiy ot/01/201g d6n ngiy itttztzots

s6 cu5i wDon vi tlnh: WD

S5 tlAu nim

BANG cAN Dor rn roAN Hgp NHAITgi ngdry 31 thdng 12 ndm2019

(ti6p theo)

M5 s6 ThuY6t

mtnnrAT sAN

\19.\iYi.NdlArilA

f.l=

220

221 VI.6

222

223

224

225

226

227

228

229

230

231

232

240 VI.8

241

242

250

251

252

253

254

255

260

261

262

263

268

269

270

11,336,299,611

11,336,299,617

16,200,559,979

(4,864,270,369)

12,516,407,695

12,516,407,695

16,I50,559,979

(3,634,1 5I,284)nh

dd dang ddi h

n

59,020,9541700 39,006,936,599

59,020,954,700 39,006,936,599

3140911831765 3,621,153,744

3,409,183,765 3,621,153,744

vt.2

VI.7

246,038,722'830 204,007,420.152

cONG ry co N csf rrtN NdNc sAN n0xc uA sox r,aBin Cung TA Ling, Tf Nang, huyQn YOn Ch0u, tinh Son La

nAo cAo rAr cHiNn ngr NnArth" t l' k6 to6n tir ngAy 0ll0t/201g tl6n ngAy iUnnOtg

cudn v6N

c. Nq PHAr

I. Nq ngin h4nl. Phei tri nguoi2. Nguoi mua trA

6n ngdn h4n

i6n hudc ngiin han3. ThuO vd c6c in phii n6p Nhd nudc4. Phei trd neudi d0ng5. Chi phi ph6i ngin h4n6. Phei trd nQi bQ han7.Phai tri theo ti d0 k6 hoach I{DXD8. Doanh thu ch

9. Phai tri nginthgc hiQn ngin h4n

10. Vay vd ng th tdi chinh ng6n hanI 1. Dg phong phd tri ngiin hpn12. Qu! khen th13. Qu! binh 6n

phric loi

sANc cAN o6r KE roAN Hqp NnArT4i ngiy 3t th6ng 12 nilm2019

'',!(uep theo)

i,- r Thuy6trvra so

mtnn

300

310

3l I VI.93123t3 VI.103143ls316317

318

319 Vr.l I320 VL832r322)zJ324

330

331

332JJJ

334JJ)336)Jt338

339

34034r342

343

khric

b6n lai h6i phi6u Chinh phri

ngudi b6n

i chinh ddi han

56 cu6i ty

Don v! tinh: WD

56 dAu nim

11,220,421,317

11,220,421,3173,031,754,6051,814,547,650

493,454,349

5,890,664,714

12,759,210,971

12,759,210,9719,815,541,150

512,446,745

43,000,000

20,291,456_

2,367,931,620t

t14. Giao dich mu

II. Ng dii h4nl. Phei tre ddi

4. Phei h6 nQi bQ

5. Phei tri nOi b0

2. Nguoi mua tr6 0n trudc ddi hpn3. Chi phi ph6i han

v6n kinh doanhi han

6. Doanh thu c thyc hi6n ddi han7.PhAi hi ddi h4n8. Vay vd no thudg.TrdiphitSu c

ri.oot10. C0 phi€u uu11. Thui5 thu nhdp n lpi ph6i tr612. Ds phdng hd dii han13. Qu! phrlt tri6n hgc vd c6ng nghQ

cOxc ry cd pHAN cnE nrfN NdNc sAN ndNc uA soN eAo cAo rAr cnixn nnArBin Cung TA Ldng, x6 Tri Nang, huyQn yOn ChAu, tinh Son La Cho k] k6 todn tir ngiy 0t/0U2019 ddn 3urzt2019

BANG cAn EoI KET4i nghy 31 thfn

AN ugr NsAr2nilm2019

(ti theo)NGUON VON Mi s6 y6t sd cuSi t<t

D. V6N CHU SO HOU

I. V5n chri s& hfrul. Vdn g6p cria chri sd hftu- CO phieu phii th6ng c6 quy€n biiiu quy€t- C6 phi6u tru ddi2.Thlngdu vtin c6 phAn

3. QuyAn chon chuy6n eOi trai pfri6u4. Vdn kh6c cria chtr sd hiru5. C6 phi6u quy (*)6. Ch6nh lQch cl6nh gi|lai tdi s6n7. Ch6nh lQch fj gi6 h6i do6i8. Quy <tAu tu ph6t tri6n9. Quy h6 trq sap x6p doanh nghiQp10. Qu! kh6c thuQc v6n chri sd hiru11. Lqi nhufln chua ph0n phtii- LNST chra phdn phiii tay lai diin cuiSi k) tru6c- LNST chua phdn phiii tty

"dy12. Ngu6n vlin dAu tu xdy dmg co bin13. Lqi ich c6 <t6ng khdng kiiSm so6t

II. Ngudn kinh phi vi quf kh6cl. Ngudn kinh phi2. Ngudn kinh phi.td hinh thdnh TSCD

rONG cgNG NGUdN vON

234..919,301,512

vl.I2 234,818,301,512157,499,560,000I57,499,560,000

2,940,332,357

74,378,409,15527,289,400,69247,089,009,463_

246,038.722,930

Son La, ngdy 31 thdng 12

D6c

Xuin Gi6p

400

4104ll

4l la411b

412

413

4t4415

416

417

418

419

420

42r42la42rbAaaALL

429

l9l ,181t5'7,I 57,

560,000560,000_

$37;26,027

57,344

32,5646,997

25,677

)\r

I

v

430

43r432

cHf srdr'rNdrvc sAw'-^"^ -- i.

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cONG Ty c0 pHAN cH6 BrfN NdNG sAN ndNc nA soN r,.lBin Cung Ti Ling, xA Tri Nang, huyQn yOn Chdu, tinh Son La

BAo cAo rAr cHfNH Her NHAr9! Ly k6 todn tir ngiy 0l/01/20rg a6n ngey itttztzOtl

BAo cAo LUU cHUyEN rrEN TE Hqp NnAr- Theo phuong ph6p gi6n ti6p

Cho k) k6 toin tr)r ngiy 0t/11/2019 tl6n ngdy 3t/12/Z0tg

Chi ti6u m" ua ra ua, ^u^D#^ii,l,KX,,KNim nav

47,593,116,362

1,230,119,094(1,546,621,121)

47,266,614,325(22,039,059,613)12,962,140,729

(5,526,054,957)

200,014,672

(40,101,975)

32,824,554,391

(50,000,000)

(34,000,000,000)

15,000,000,000

(20,000,000,000)

1,546,621,121

(37,503,379,979)

(l 1,059,000,000)

313,859,374

(11,217,377,329)

(9,922,318,470)

(9,922,318,470)

NIm trudc

I. Luu chuy6n tidn tir ho4t rtQng kinh doanh1. Lqi nhupn trudc thaif2. Diiu chinh cho cric khodn- Kh6u hao tdi san cO einh- Lai, 16 tu hopt dQng dAu tu- Chi phi ldi va

3. L,qi nhuQn til hogt itQng kinh dounh trnfc thav- TIng, gihm cdc kho6n ph6i thu- Tdng, gi6m hdng t6n kho- Tdng, gidm c6c khodn ph6i 116 (kh6ng k6 Hi vay

phdi tri, thuil thu nhflp doanh nghiQp phdi n6p)- T6.ng, gi6m chi phi tr6 trudc- Ti€n ldi vay dd trd- Thu6 thu nhpp doanh nghiQp rtd nQp- Ti€n thu khric tu hoat d6ng kinh doanh

Luu chuydn fiin t udn rir hogr itQng kinh doanhII. Luu chuy6n tiAn tir ho4t tlQng tlAu tu, Ti6n chi d6 mua sfm, xdy dpg TSCD vd c6c tdi^'sinddihankh6c

" Ti6n thu tu thanh lj, nhugng b6n TSCD vd c6c tdi-' sin ddi han khdc

. Ti€n chi cho vay, mua c6c cOng cq ng cria don vi"'kh6c

-.1 .r , i. ,

, I ren thu hOi cho vay, biin l4i ciic c6ng cp no cta" don vikhdc5. Ti6n rfri eAu tr g6p v6n vdo rlon vi kh6c6. TiAn thu h6i dAu tu g6p v6n vdo don vi kh6c

7. Ti6n thu l6i cho vay, cO nrc vd loi nhudn tluoc chia

Luu chuyiin tiin uiln fir hogt ilQng itdu tuIII. Luu chuy6n i6n tt ho4t rlQng tii chfnh

, Ti6n thu tt ph6t hdnh c6 phi6u, nhQn v6n g6p cria-' chri sd htu

3. TiAn vay ngAn hpn, ddi hpn nhfln duqc4. Ti6n chi tri ng giSc vuy

6. C6 tuc, loi nhudn da tre cho chri sd hiruLru chuydn tiin udn til hogt ilQng tdi chlnh

02

05

0608

09t0

ll

If)

\

22

t213

14

l520

2l

35,263,576,596

2,790,044,440(200,509,374)

3 7,953,1 I 1,652(36,446,739,932)10,35 I,556, 103

8,311,791,765

(508,709,017)(55,312,250)

19,505,099,421

(473,236,703)

.A

25

26

27

30

3l

34

36

40

t1

cONG Ty c0 x cnf ntfn n0xc sAnu0NcuA solr,lBin Cung Ti xn Tri Nang, huyQn Y6n Ch0u, tlnh Son La

Luu chuy6n thuAn trong k!

Tidn vi tuongAnh hudng cria

tidn diu ntrmttray d6i t! gi6 h6i do6i quy d6i ngo4i

Tidn vi tuong tidn cu6i ky

50

60

6l70

(4,679,924,499\

11,290,523,209

6160l,69g,7ll

Son La, ngay 3l th4n9 12 ndm 2019

3/:F:"* \?c6xorrcdp

t2

(1,634,596,378)

27,915,119,597-

4561

cCtCIx(If1

..{ne\

cONG Ty cO pHAN cHf BrtN N6NG sAnoxc uA son r,a

chl: Bin Cung TA Ling, x[ Tri N

BAN THUYECho kj k6 to6n

I. DAC DIEM HOAT DQNG DO

1. Hinh thric sO htiu v6n

Cdng ty CP Ch6 bi6n N6ng s6n H6ng Itf.ang.kf doanh nghiQp c6ng ty c6 phAnlAn ttAu ngdy 06 tlang 0t ndm 201i, dd

Trir so chinh cria Cdng ty tpi Bin Cung

V6n didu lQ cria C6ng ty theo ctdng kf ld:2019ld 157.499.560.000 d6ng; t"*gHinh thrlc so hfru v6n: C6ng ty C6

2. Linh vgc kinh doanh

nAo cAo rAr cniNu ngrCho k] k6 to{n tt ngiy 01 ntnOtg adn

MINH BAO CAO TAT CHINHngAy 01/01/2019 d6n ngdry 3t/12/2019

NGHIEP

Linh vuc kinh doanh chri y6u cria C6nnOng s6n so ch6, chri y6u ld san l6t vd n

Son La dugc thinh lflp ye hopt ilQng theo Gi6y chring nhfnr 5500512492 do So K€ ho4ch vd DAu tu Tinh Scrn La ciipkf thay AOi tAn thr? s6u ngiry 07 thdng 02 ndm20I7.

d Ldng, xd Tti Nang, huyQn Y€n Chdu, tinh Scn La.

ty ld SAn xu6t vi kinh doanh c6c sin phAm li€n quan d{n, het s6y.

3. Nginh nghd tintr doanh. B6n bu6n th6c ng6 vd c6c lo4i

' Biin budn thric 6n vd nguy6n liQu

. B6n bu6n tlucng, sfra vir c6c sintinh bOt;

. B6n bu6n thr,rc phAm kh6c;

. Xu6t, nhflp khAu c6c m[t hdng:m{t hdng c6ng ty kinh doanh.

4. CAu trfc doanh nghiQp

Cdng ty c6 chc cOng ty thinh vi€n sau:

TGn doanhCdng ty con

COng ty TNIIH MTV Cuong Sinh YOn C

C6ng ty li6n k6t

Cdng ty CP Dich vp, Vfn tAi vd Vft tu NnghiQp Hdng Hd

C6ng ty CP N6ng sdn Nggc L[c Xanh

gia sric, gia

kgo vd c6c n tu

uydn lipu, t phh

ro!

0l)lIf;)Nflrd

tl

Scrn La

Thinh ptr5 Ha N6i

Thanh Ho6

t00%

46,67Vo

45,45yo

II.

1.

Li KE ToAN, Dor{ vI TrtN Tp

Ky k6 todn, tlon vitidin tQ sfr dgng

rIoIrNc rRoNG xn roAn

Ky k6 to6n hdng ndm cria C6ng ty dAu tu ngdy 01/01 vi kt5t thirc vio ngity 3lll2hing nlm.

2. Don v! tidn tQ sir dgng trong ghi k6 toin ld ddns Vi€t Nam

Don vi ti6n tQ sir dpng trong ghi c kti to6n li d6ng ViQtNam (VND)

III. CHUAN M\IC VA CHE D8 KE

L Ch(i dO ke todn dp &,mg

Ax Ap DVNG

l3

57.499.560.000.d6ng, v6n thpc g6p dt5n ngdy 30 thring 09 nnfnt915.749.956 c6 phAn, mQnh gi6 m6t cti phAn h 10.000 rt6nj.

cONG Ty c0 pHAN cHE nmN x0Nc sAr,{ndNc nA scnv r,n

chi: Bin Cuns TABAo cAo rAr cniNn ngr NnAr

huyQn YOn Chiu, tinh Son La Cho kJ k6 to{n tt n gdy 0lt0l?0r9 d6n ngny 3l/12/20t9

c6ng tv rip dsng ch6 da Kr5 to6n doanh pliop ban hdnh theo Th6ng tu 200/20!4/TT-BTC ngdy2211212014 cria BQ Tdi chinh huong den ch6 do kc toan doanh nghi0p.

2. Tuy€n bti vd vi€c tudn thil chuiin mryc kii todnvd chii do ke ndnC6ng ty cl6 6p dyng c6c Qt Nam vd c6c vdn b6n hudng dfin ChuAn myc do Nhdnudc dd ban hdnh. 86omuc, th6ng tu huong de #lt?t :%'[:"'i'ilf ,frfti:lJ#JoTrl**

chuan

3. IIinh th*c tai todn dp dqmg

Cdng ty 6p dpng hinh thric kt5 to6n Nhat ki chung.

4. Co sd hoqt dQng li€n tq,tc

Cdc b6o c6o tdi chfnh cria C6ng ty dugc lflp tr6n co so hoat dQng li6n tpc vdi gi6 rllnh ring C6ng tysd titip tpc hopt d6ng trong tucrng iai cO thti nhin thi' d";;.'

-

ry. cAc cHiNH sAcn rn roAN An uqu1. Nguy6n tic ghi nhan cdc khoin ti6n vi c6c kho6n tucrng ttucrng tidnTi6n vd c6c khoin tuong clucrng ti€n bao gOm ti€n mat tai qu!, tiAn gti ng6n hdng, 6ngui kh6ng kj,hpn, c6c kho6n ddu tu ng6n" hpn c6 thoi gian oao nan khong qua 0: Ih c6tinh thanh kho6n cao, c6 kh6 n[ng chuyiSn AOi Oe ddng thdnh c6c lugng-ti^dn x6c cl 6urrii ro trong chuyiSn e6i tnann ti€n.

!.Xc neflen.vy ki{ t6 ph6t sinh bing"ngopi.tp duo. c quy d6i ra d6ng viQt tti tai ttroi

di€m phdt sinh nghiQp vs, T4i thoi ititim cuoi ty c6c kho6n mpc tiAn tQ c6 y O6i tneoty gi6 giao dich binh qudn cria c6c ngdn hdng thuon 1 mai c6ng ty c6 md t ngdy cutiiky.

Ch6nh lQch f! gi6 thuc t6 ph6t sinh.trong kj'vd ch6nh !9ch tf gi6 do d6nh giri l4i sti du c6c kho6n muc tiAntQ co gOc ngoai tQ tai thdi tli6m cu6i kj,duqc k6t chuy6n vdo doanh thu ho[c chi phi tdi chinh trong kj,tdichfnh.

2. Nguy0n tic ghi nhfln c6c khoin dAu tu tdi chinh

a) Chftng khodn kinh doanh:

b) Cdc khodn itda tu niim giir ttiin ngdy etuio hgn:

c) Cric khodn cho vay:

C6c kho6n cho vay tlugc phin 6nh theo kh6 udc cho vay gifia Cdng ty vdi c6c rt6i tugng vay khdng cluocgiao dich mua b6n tr6n thi truong nhu chimg khorin.

d) Diu twvdo cilng ty con, cilng ty fiAn doanh, tihn kh:

huong phfip gi6 g5c. Lqi nhufln thuAn duoc chia tun vdo 86o c6o Ki5t qu6 ho4t dQng kinh doanh. C6ccoi ld phAn thu hdi c6c kho6n dAu tu vd dugc ghi

C6c khoin dAu tu vdo cOng ty li6n doanh, li6n kt5t dugc phin 6nh theo phuong ph6p gi6 g5c.

d) DAu fir vdo cilng cqr v6n cfia iton v! khdc

e) Cdc phwong phtip kd ndn diit vd,t ctic giao dlch khtic liOn quan etdn ddu tu fii chinh:

fl LAp d4t phbng ddu u fii chtnh

3. Nguy6n tic kG todn ng phii thu

Q NguyAn ilic ghi nhQn

EIGIHB

,IG

N,

U

t4

cONG ry cO pHAN cHf BrfN N6Nc sANuONc uA soN u sAo cAo rrAr cnhuurgr unAr

0l/2019 d6n ngly 3t/12/2019

c6c khoin phdi thu.kh6ch hang, kho6n tr6 tru6c cho ngudi b6n, phii thu n6i b6 vd c6c khoin ph6i thukh6c t4i thoi di6m b6o c6o ntlu:

- c6 thdi han thu hoi tro6c thanh to6n d6n 1 nlm (ho[c trong m6t chu ky san xu6t ldnh doanh) <lugc ph6nlo4i ld tdi sdn ng6n hpn.

- c6 thdi h4n thu hoi ho6c thanh to6n tr€n I ndm (hoac trdn m6t chu lcj,s6n xu5t kinh doanh) tlugc ph6nlo4i ld tdi san ddi han.

U LAp dqt phit4g phdi thu khd itbi

4 Nguy6n tic ghi nhgn hdrng tdn kho

a) Nguyln tiic ghi nhpn hdng tiln kho

qp gi6 tri thuAn c6 th6 thgc hiQn tluqc th6p hon gi6hi€n dugc. Gi6 g6c hdng t6n kho bao g6m chi phitii5p kh6c ph6t sinh <le cO euqc hdng t6n kho d'dia

ua, cic lo4i thu6 khOng tlugc hodn lai, chi phi v{nvd c6c chi phi kh6c c6 li6n quan tr.uc tit5p tt6n vi6c

g6m chi phi nguy6n v{t liQu truc ti6p, chi phi nh6nhi phi sin xu6t chung bi6n dOi phrltiinh trong qu6am.

Nhfng chi phi kh6ng tlugc ghi nhin vdo gid g6c cria hdng t6n kho:

' C6c khoan chi6t khAu thuong mai vA gi6m gi6 hdng mua do hdng mua kh6ng dtring quy c6ch, phAmch6t;

. Chi phf nguy6n vft liQu, chi phi nhdn cdng vd cric chi phi sdn xu6t kinh doanh khric ph6t sinh tr€n mircbinh thucrng;

.. Chi phf b6o qurdn hdng tdn kho tru c6c chi phi b6o quan hdng t6n kho cAn thit5t clho qu6 trinh s6n xu6tti6p theo vd chi phi b6o quan hing tdn kho ph6t sinh rrong qu6 tiinh mua hdng;. Chi phi b6n hdng;

. Chi phi qu6n lf doanh nghiQp.

b) Phwong phdp tinh gid tr! hdng tin kho- Nguy6n tic ghi nhpn hdng tdn kho: Hang tdn kho tlugc phAn 6nh theo nguy6n thc giirg6c bao gdm chi

phi mua, chi phi ch6 bi6n vd chi phi li€n quan trpc tiiip kh6c.- Phucng ph6p tinh gi6 hdng tdn kho: Binh quAn gia quyAn.

c) Phuong phdp hgch todn hdng tin khoHdng t6n kho clurgc hach to6n:

- Theo phucrng ph6p kO khai thudng xuy6n.

d) Phwtng phdp lQp d4r phbng gidm gid hdng tdn khoSd dy phdng git+m gi|hdng t6n Fho duq.c 16p vdo thoi di6m cu5i nam h s5 ch6nh lQch gifia gi6 gtic criahdng t6n kho lon hcrn gi6 tr!thuAn c6 th6 thyc hiQn dugc. Gi6 tri thuAn c6 thti thyc hiQn duq" h gia U,en

u6c tinh cria"hang tdn kho trong kj'.sdn xu6t kinh doanh binh thucrng hu C) chi phi udc iinh eZ noanthdnh sin phAm vi chi phi u6c tinh can thit5t cho vipc ti6u thu chring.

Viec l0p dy phdng giim gi|hang tdnkho du-o. c thuc hiOn tr6n co s0 tung m4t han61 t6n kho. Tdng hoflcgi6m khoAn dg phong gihm gi|hdng tdn kho ducy. c ktit chuy6n vdo gi6 vtin hdng b6n trong ndm.

15

=,,lgTIA]rfslHtA

.s4

5 Nguy6n tip ghi nh$n vdr khdu hao tdri sin c6 dinh, tii sin thu6 tii chinh, udt aQng sin tlAu tuQ NguyAn iliq gni nhpn vd khdu hao tdi sdn ca AinnTdi s6n co ai4n hiru hinh, tdi sdn c6 einn v0 hinh dugo ghi nhpn theo gi6, g6c,.Trong qur{ trinh srijY"q, ,ii :a.t :5 ttlnh hfru hinh, tdi san c6 dinh v6 hinh dulc ghi nhfn theo nguy6 n gi6,hao mdn lu!k€ vd gi6 tr! cQn lpi.

5l:y^l* trl.hllh:q.p!y*e th6p tttong thlne $roc quy rtlnh t4i rh6ng tu s6 4stzol3/rr-Brc ngdy251412013 cria $Q Tdi chfnh. Thcri gian kh6u hao ouqc uoc tinh nhu sau:

c0Nc ry cO ptrAN cHt nffix N6Nc sAnndNc uA soN r,n sAo cAo:rAr csixn nop NnArchl: Bin tinh Son La Cho kJ k6 todn tD ngiy OltOl/2OL9 itdn ngily 3l/12/2O19

- Nhe cta, v6t ki6n tnic- M6y m6c thii5t bi

07-20 ndm

02-08 n5m

Q NguyAn ilic ghi nhQn tdi sdn thu| tdi chinh

c) Nguy1n tiicighi nhQn bfu dQng sdn ctdu u6 Nguy6n tfq k6 toin cfc hqp ddng h-op t6c kinh doanh

7 Nguy6n tiq k6 tor[n tii sin thu6 thu nhgp hofin t4i

8 Nguy6n tic k6 todn chi phi tri trudcCric chi phittifrudc chi li6n quan d6n chi phf sin xu6t kinh- doanh n6m tdi chinh hiQn tpi rlugc ghi nhf,nld chi phi tri tru6c ngin hpn vd tlugc tinh vio chi phi sdn xu6t kinh doanh trong n[m tai

"ninn.C6c chi.phi de ph6t sinh trong ndm tdi chinh nhmg li€n quan d6n kt5t qu6 ho4t dQng s6n xu6t kinh doanhcfa nhiOu ndm tdi chinh tlugc hach tor6n vdo chi phi trh tru6c ddi han tl€ phdn b6 dAn vdo ki5t qu6 ho*ttlQng kinh doanfr trong ndm tdi chinh sau. Cdc chi phi sau rl6y da ph6t sinh trong n6m tdi chfnh nhrmgclugc hach to6n vdo chi phi trd trudc ddi hpn di5 phdn bO OAn vdo ki5t qu6 hoqt d(ing kinh doanh tron!nhi6u nim:

- C6ng cU duntg cu xu6t dirng c6 gi6 hilcrn.

- Chi phi ctdo SEp san 6p mat bing khu vyc nhd xu6ng s6n xu6t

9 Nguy6n tic k6 to6n nqphii triC6c khoin ph6i tri nguoi b6n dugc tung dOi theo d6i vd chiu trdch nhiQm.

Sii du c6c kho6q phii tri ngudi b6n, ph6i trd nQi b0, phii trd kh6c vit c6ckho6n vay tqithoi di6m b6o c6oclugc phdn loai vd phin 6nh tr6n b6o c6o nhu sau:

-_ Ld kho6n ng ng6n hpn n6u c6 thoi h4n phii thanh tor{n d6n I ndm (hodc trong m6t chu k} sin xu6t kinhdoanh).

- Ld khoAn nq dFi hpn ntiu c6 thoi hpn phdi thanh to6n tr€n 1 nim (ho{c tr6n mdt ,ohu k} s6n xu6t kinhdoanh).

C6c khoan phdi tr6, ti6n hanh theo ddi chi ti(5t c6ng ng theo Ong hpng mpc c6ng trinh chuytin sang theoddi chi tit5t cdng ng theo tung dQi xdy dpg.10 Nguy6n tic ghi nhgn vay vdr ng phii tri thu6 tdri chinh

Vay tlu-o. c ghi nlQn theo s5 tiAn vay md C6ng ty nhfln du-o. c theo hqp d6ng vay;

N.q qho thu6 tdi phinh ilugc ghi nhfn theo sti tdi s6n thu6 tdi chinh md C6ng ty nh4n tlugc tuong ring v6is6 ti6n thu6 md Qdne ty phii trA theo hqp ddng thud tdi chinh.

11 Nguy6n tic ghi nh$n vd v5n h6a cdc khofln chi phi tli vay

Chi phi vd kinh rh, trir chi phi rli vayli6n qua Au sfur x nh vdo gi6-tri cria tdis6n d6 ( dri dinh Vi€t Nam sti 16 ,,Chi

phi di vay".

12 Nguy6n tic ghi nhin chi phi phii trf,16

\'I\{NNA

7I

cdNc ry cO puAN cnt stfN NONc sANHONc nA soN r,a

13 Nguyon tic vdr phucrng ph6p ghi nhfln c6c kho6n drp phdng ph6i tr6

14 Nguy6n tic ghi nhgn v5n chri s& hfru

*^g'I:l t6c ghi nhfln v6n g6p cria chri sd hiru, th{ng du v6n cd phAn, quy6n chen tr6i phi6u chuy6n d6i,v6n kh6c cria chri sd hffu:

v6n dAu tu cria chri sd hiru ilugc ghi nh{n theo s6 v6n thgc g6p cria chtr sd hiru.

o hiru clugc lai gifla gi|tri s6n md doanh nghiQp6 nhdn kh6c tru () c6c kho n6u c6) tien quai A3ng, bi6u ndy; ir k6i qu6 hoat

cO tuc phdi tri cho c6c cd dOng dyoc__e-!i nhfn ld kho6n ph6i tr6 trong BAng CAn <l6i k6 to6n cria C6ng rysau khi c6 th6ng b6o chia c6 tric c0a HQi ddng eu6n tri C6ng ty.

- Nguydn tic ghi nh6n ch6nh lQch fj'gi6:t6t ca c5c kho6n ch6nh lQch fy gi6 dcu clucr. c ph6n r{nh ngay vdo doanh thu hoat rt6ng tdi chinh (ni5u lli)hodc chi phi hopt ilQng tdi chfnh (n6u l5).

- Nguy6n tic ghinhAn loi nhu4n chua phdn ph5i:

Lgi nhufln sau thu6 chua ph6n ptr6i ta s6 lgi nhuAn tt ciic-ho4t dOng cria doanh nghiQp sau khi tru O c6ckhoin di6u chinh do 6p dung nbi t5 ttray Aoi ctrintr s6ch k6 to6n vd EiAu.rrinrr nat tO ,'"ir"t,;;";;il;;c6c ndm tru6c.

15 Nguy6n tic vi phuong ph6p ghi nhin doanh thuDoanh thu bdn hdng

Doanh thu b5n hdng duoc ghi. PhAn lcrn rti ro vd loi ich

nhfn khi d6ng thoi th6a mdn crlc cli€u ki6n sau:

gin li6n vdi quy6n so hiru sAn phAm hoflc hdng h6a dE rlugc chuy6n giao

\?

I

)

tcho ngudi mua;. C6ng ty khdng cdn nim

soSt hdng h6a;git quyAn qu6n lf hdng h6a nhu ngudi sd hiru hdng h6a ho4c quy6n ki6m

. Doanh thu dugc x6c clfnh tuong ddi ctric chan;

' cdng ty cl6 thu ilugc ho{c sE thu rtugc lgi ich kinh t6 tri giao dlch b6n hang;. X6c ttinh iluqc chi phi li6n quan ct6n giao dich bdn hdng

Doanh thu hoqt dQng tdi chinh

Doanh thu ph6t sinh tu tidn l6i, tidn bin quyen, c6 ffic, lgi nhufln rluo. c chia vd c6c kho6n doanh thu hoatdQng tdi chinh kh6c dugc ghi nhfn khi th6a mdn it6ng thoi hai (2) cti6u ki€n sau:

. C6 khi ning thu dugc lqi ich kinh ti5 tir giao dich d6;

. Doanh thu duoc x6c dinh tuong tt6i ch6c chin.

' C6 tric, lgi nhuin dugc chia tlugc-ghi nhQn khi Cdng ty ilugc quydn nhfn c6 tr?c ho6c duocquy6n nhdn loi nhufn tu vi6c g6p v6n.

16 Nguy6n tic k6 todn cdc khoin giim trirdoanh thu

17 Nguy6n tic k6 tohngi6v6n hdng b6n

Gi6 v6n hdng b6n phan 6nh gi|tri v5n cria sAn phAm, hdng h6a, dlch vg, bAt e6ng s6n dAu tu, gi6 thdnhsAn phdm cria sin phAm xAy ldp brin ra trong kj,.

18 Nguy6n tic k6 todn chi phi tii chinh

C6c khoin chi phf duoc ghi nhpn vdo chi phi tdi chinh gdm:

- Chi phi ho[c c6c khoin t5 li6n quan d6n c6c hoat ttQng dAu tu tai chinh;

- Chi phi cho vay vd cti vay v5n;

t7

cONG rY c0 pHAN cHt nffiN u6Nc sANndNc nA soN r,.qDia chi: BAn Cung Ti LAng, x[ Tri Na Y€n ChAu, tinh Son La

BAo cAo'rAr cHfNH Hqp NHArCho k! ki todn tt ngiy 0l llta}tg ih6n netv 3t/12/2019

- c6c kho6n 16 do thay d6i t'i giri tr6i eoai cta c6c nghi€p vp ph6t sinh li6n quan rltin ngoai t6;

- Dy phdng gi6m gi6 dAu tu chrmg khoan.

C6c khoin tr6n dugc ghi nhfn theo t6ng sti ph6t sinh trong kj,, khdng bir trt v6i d,canh thu hopt dQng tdichinh.

19 Nguy6n tic k6 toSn chi phi b6n hdng, chi phi qu6n rf doanh nghiQp

5n san lphAT, hdng h6a, cungc6o s6rr ph6m, hoa h6ng b6nphi b6o qudn, cl6ng g6i, vfn

Chi phi quan l1i doanh nghiQp phan 6nh c6c khoan chiphi qu6n lf chung. cria C6ng ty, gd- c6c chi phi v6hi6m x6 hQi, b6o hi6m y t6, kinh phi c6ng dodn, biop,.chi phi v6t ligu.van pidng, "6d; l;;?fi;il6;ti€n thu6 d6t, thu6 m6n bii, khoen du phdng ph6i thu

20 NguyGn tfc _vn

phuong ph6p ghi nh$n chi phi thu6 thu nh$p doanh nghi(ip hiQn hinh, chi phithu6 thu nhip doanh nghiQp hoin [i

Chi.phi thu6 thu nh{p doanh nghipp hiQn hdnh cluo. c x6c dinh trdn co sd thu nhflp chiu thu6 vd thu6 suStthu6 TNDN trong nim hiQn hinh.

Chi phi thu6 thu nhap doanh nghiQp hodn l4i dugc x6c dinh tr6n co sd s5 ch6nh lOch tam thdi ctuo. c khAutrir, s6 ch6nh l6ch tpm thoi chiu thu6 vd thuti su6t thu6 TNDN.

ViQc x6c dlnh thuti thu nhap cria C6ng ty cIn cri vdo c6c quy ttinh hiQn hdnh v6 thLu6. Tuy nhidn, nhftngquy clinh ndy thay c16i theo tirng thdi kj vd viQc.x5c ctinh sau cing v€ thuii thu nh4p doanh nghiQp tu!thuOc vdo kt5t qui ki6m tra cria c-o qu- itruti c6 thAm quyOn.

21 Cdng cg tiri chinh

a) Tii sin tii chinh

I I ndm 2009, tdi san tdi chinrh cluoc phdn loai mQt6o cito tdi chfnh, tii sdn tdi chirrh duo. c ghi nhdn theonh doanh, c6c kho6n cho vay ld phii thu, c6c khoan

tdi chinh ndy t4i thoi ditim ghi nhfn 6n dau. dng d6 b6n' c6ng ty quyt5t dinh phdn lopi c6c tdi sin

Tai thoi di6m ghi nh4n Dn dAu, tdi sin tdi chinh itu-o. c x6c dinh theo nguy€n gi6 o6ng vdi chi phf giaodich truc ti€p c6 li6n quan.

C6c tdi sdn tdi chinh cria c6ng ty bao g6m tiAn vd c6c kho6n ti6n grii nghnhqn,c6c khoin phAi thu kh6chhdng vd ph6i thu kh6c, c6c c6ng cp tdi chinh dugc ni6m yt5t, kh6ng tlu-o. c ni6m y6t.

b) Nq phii tri tdi chinh

ViQc phdn loai c6c kho6n lq tAi chinh phr,r thudc vdo bdn chAt vd mqc ilich cria khoAn ng tdi chinh vdclugc quyr5t dinh tpi thdi di6m ghi nhfin ban dAu. Nq phdi tri tdi chinh cria c6ng ty gi;m c6c kho6n ph6i tringudi b6n, c6c kho6n phdi tr6 kh6c, ng vdL vay.

Tpi thdi <Ii6m ghi nhdn lAn dAu, c6c kho6n nq phdi tre tei chinh clugc ghi nhfn ban dAu theo nguydn gi6cQng vdi c6c chi phi giao dich trUc tii5p c6 li6n quan.

2286o c6o theo bQ phSn

B0 phfln theo linh vyc kinh doanh li mQt phAn c6 thiS x6c ttlnh ri€ng biet tham gia vdo qu6 trinh sdn xu6tho4c cung c6p san phAm dich vp vd c6 rrii ro vd lgi ich kinh ti5 khrlc vdi c6c b0 ph4n kinh doanh kh6c.

Thdng tin bQ phfln ducr. c trinh bdy theo linh vpc kinh doanh vd khu vpc <tia lf. B6o c6o bQ phfln chinh yi5u

ld theo linh vgc kinh doanh dya tr6n co c6u t0 chuc vd qu6n lf nQi b0 vd h€ th5ng 86o cr{o tdi chinh nQib0 cta C6ng ty.

18

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chl: Biln

PHANcnf n$xNdNGLATi LAng, xi Tf

Linh vgc doanh

B0 phflncung c6p

kh6c vdi

Khuvgc

khu vpc tlia g h mQt phArphdm, dich vU trong pfum

b0 phan kinh doanh trong

Hopt tlQng doanh cria Cdng ty chlphfln theo vgc tlia lf.

c6 th6 x6c tlinh ri6ng biQt tham gia vdo qu6 hinh san xu6t ho6cvi mQt m6i trudmg kinh t6 cg 6 vd c6 rui ro vd lqi ich kinh t6c mdi truong kinh t6 kh6c.

sAo cAo rAr cnlrrnr Hgp NHArtinh Sol La Cho kd todn trl ngiy Ltnt?Ltg Mn ngny 3ut2t20l9

ra tr€n hnh th6 ViQt Nam n6n COng ty ldrOng lfp 86o c6o b0

l9

cOwc ry co pnAN cnn nmN N6Nc sAN noNc nA sox r,lBin Cung Ti LIng, x[ Tri Nang, huypn yOn Chiu, tinh Son La

nAo cAo rAr cniNn Hgp NHArCho k) kd todn tir ngiy 01/01/201 g d6n neiy 3t/12/201g

vI. Thdng tin b6 sung cho c6c khoin trinh biy trong Bf,ng cffn a6i t5 tofn

. TIEN VA CAC KHOAN TIJONG DI'ONG TItNTi€n mdt

Ti6n grii ng6n hdng khOng k! hanC6c khoan tuong tluong tidn

cOng

cAc xHoAN DAu rr.ITAr cHiNHDAu tu tii chinh ngin h4nDAu tu nfm gitr tl6n nsAy rtdo hsn- Ti€n gui c6 k) hqn I ndm

c0ng

DAu tu tAi chinh dii hans6 cu6i t<y

Gi6 tri Du phdns

59,020,954,700

14,0r9,132,827

25,001,821,87 3

20,000,000,000

a) Ngiin han- Tam ring- CAm c6, th6 ch6p, ki qug, kf cuoc- Phdi thu kh6c

b)Ddih ncOng

HANG ToN KHC6ng cu, dyng cgThdnh phAm nhdp khoHdng h6aHdng gui brin

cOng

10,000,000,000-

10,000,000,000

10,000,000,000

- 10,000.000.000

_6@!J9.EJ1L 11.280.s23.20e

Sd cu6i ki 56 dAu nem

24,000,000,000 t s,000,000,00024.000.000.000 1s.000.000.000

56 dAu nlmGi6 tri Du ohdns

s6 cu6i t<y

Donvi tfnh: VND

S5 dAu ntrm1,540,394,124

5,061,314,597

624,212,851

656,310,359

aa

7

2.1

3

Diu tu q6p v6n vio tlon vi kh6c- DAu tu vdo COng ty con- DAu tu vdo c6ng ty li6n doanh, li6nti5t- C6ng ty CP Dlch v4, VQn tdi vd VAt

tu N6ng nghiQp Hing Hd - rjt lQ sbhicu 46.67%- C6ng ty CP N6ng sdn Ngpc LficXanh - ti l€ so hiru 45.45%- C6ng ty CP Hongha Pharma - ty lQ

so h{bu 40%

39,006,S36,58;

r 4,006,456,006

25,000,380,583

25,000,000,000

c0ng 59.020.9s4.700

PHAI THU CUA KHACH HANGa) Phdi thu kh6ch hang ngin h4n- C6ng ty TNHH MTV N6ng Sdn Luong Son- C6ng ty CP HDC Hd NAi- C6ng ty TNHH Ddu Tu Biic Vuong- C6ng ty CP Tinh Bil Sdn Elmaco Ninh Binh- C6ng ty TNHH Xdy Dwng Kinh Bdc Thdng Long- Cdc khdch hdng khdc

b) Phai thu cira kh6ch hing ld c6c b€n li6n quan

c0ng

PHAI THU VT CHo vAY vA PHAI THU KHAcs6 cu6i t<y

Gi6 tri Ds phdng

99.201.938.235 92.731,626,829

56 dAu nam

Gi6 tri Dp phdng

39-006-836.s89

sii cui6i t<y 56 diu nemI,f)

\

99,201,938,235

17,046,425,85029,594,355,5t0

s,304,974,506

30,380,662,0ss47,256, I 82,369

92,731,626,82942,450, r92,946I 1,370,097,200

610,632,000

5,348,933,45038,300,704,683

600,068,432

600,068,432

600,068,432

56 cu6i kV S0 tl6u nlm

l6,3l4,969,gl;9,268,587,046

10,631,078,489

1,990,337,747

20

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nAo cAo rAr cniNn Hgp NHArCho k! k6 tof n tir ngiy 0l/01/2019 it6n ngby 3t/r2/20r9

CHI PHi TRA TRUdCa) NeAn hAn

b) Ddi han- Chi phi ddo ddp san liip mdt bijne khu vqrc nhd xu6ns tqi BdnCung Td Ldng, xd Tti Nang, huyQn YAn Chdu, tinh Son La- Khdc

s5 cu6i t<y S5 tlAu nlm18,08'{,854

3,409,19"r,765

3,409,18:r,765

6,129,5473,621,153,7443,621,j,53,744

a)

cOng

PHAI TRA NGI.IoI BAN

C6c khodn phdi tri ngudi b6n ngin hpn

- C6ng ty CO phAn Thvc Phiim LdnhMai Chdu- C6ng ty CP Ddu tu n6ng nghi€nAsri- vina- Cdc diit tugns khdc56 ng qu6 hen chua thanh toSn

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sii cu6i t<y

^:r +-i 36 c6 khd n6ng trdula rl.nq

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56 dAu nem

^,r .-, St5 c6 khd n6ng trirula trl no

3,031,754,605

2,663,467,035

368,287,570

3,031,754,605

2,663,467,035

368,287,570_

9,815,54]t,150

I,079,47:i,200

8,736,06:;,950

9,815,541,150

r,079,475,200

8,736,065,950b)

10 THUIi vA CAc KHoAN PHAI NoP NHA NIJoCD6u ntrm

3,031,754,605 3.031.754.605 9.815.54r.150 9.815.541.150

56 ph6i nQp trong 56 ea nQp trongkv ki

cu6i try

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- Thu6 GTGT- rhu6 rNoN- ttrui5 rNcN

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- Phdi fA, phdi n1p khdcb) Ddi han

cOng

40,101,87s472,344,870

493,454,348

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40,10r,875472,3441,870

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c0ng 512.446.74s 498.454.348 517.446;.745 493.4s4.348

Quy6t to6n thu6 cia C6ng ty sE chiu sg kitim tra cria co quan thui5. Do viQc 6p dgng lugt vh clic quy ttinh v€ thuti OtSi vOi

nhi€u lopi giao dicftr kh6c nhau c6 th6 ducr. c gidi thich theo rhiAu c6ch kh6c nhau, s6 thu6 dup trinh bdy tr€n B5o c6o tdichinh c6 the bi thay dOi theo quy6t einn cria co quan thu6,

s6 cuLiii t<i 56 dAu nnm20,291 ,456

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nAo cAo rAl cnixu Hqp NHArCho k] k6 to{n tt ngily 0r/0Lt20lg ddn nghy Jut2t2ltg

b).Chi ti6t v5n g6p cria chri sO htiuVOn g6p cl0,a cdc tl6i tuong kh6c

Ti 16 v6n e6p S5 cu5i ki Sd aAu nem100% 157,499,560,000 157,499,560,000

c) cdc giao dich vd vdn vdi cfc chri s0 hiit vi phdn pn6i c6 tfc, chia lgi nhu{n

V6n ddu tu cria chri sd hitutt,< ' -)- lon gop aau nam

- V6n gdp tdng trong k)r':- ron gop gtam rong tq)

- Viin g6p cuiSt tr1,

C6 tfc, lgi nhu{n ttd chia

d) C6 phi6u

56 luqng cd phitiu tt[ng ky ph6t hdnh

Sti luqng c6 phitiu d6.b6n ra c6ng chring^:

t.,! 1.:,^- Lo pnteu pno rhong

- C6 phi€u tru ddi

56 luqng cd phi6u tlugc mua l4i^:

t.: ,:,^- co pnreu pno tnong

- C6 phi€u vu ddi

Si5 luqng c6 phi6u dang luu hanh

^: t.: ,:.,^- Lo pnrcu pno rnong

- C6 phi€u w ddi* MOnh gi6 cO phi6u dang luu hdnh: 10.000 VND/C6 phi6u

56 lugng c6 phitiu tlang luu hdnh btnh qu6n

cAc xnoAN GrAM TRT.IDoANH THU

Hdng b6n bi tri laic0ng

GIAVON HANc nAN

Gi6 v6n cria thdnh phAm, heng h6a dE b6n

c0ng

DOANH THU HOAT DQNG TAI CHiNH

' -.,.1Lal llen gul, cno vay

c0ng

K] nly Ntrm trufc

r 57,499,560,000

r 57,499,560,000

s6 cu6t xy

r 26,000,000,000

31,499,560,000

I s7,499,560,000

31,499,560,000

56 ttAu nem

15,749,956

15,749,956

t 5,749,956

15,749,956

I5,749,956

ls,749,956

15,749,956

15,749,956

;,5,749,956

15,749,956

r 5,749,956

15,749,956

il) Cd tfcg) Thu nh$p vi chi phi, Ini ho{c 16 Auqc ghi nh{n truS ti5p v}o V6n chri sO hiru theo quy tlinh cfra cdc chuin mrlc k6todn cg th6.

VII. Th6ng tin b6 sung cho c6c khofrn mgc trtnh bly trong B6o cdo k5t quf, kinh doanh

I . TONG DOANHTHUBAN HANGVACUNG CAPOTCTTVU

a) Doanh thu

- Doanh thu bdn thdnh phdm, hdng h6a

b) Doanh thu rttii vdi chc ben li6n quan

c0ng

Liiy k5 tir tliu ntrm tl6n cu6i quj niy

,

464,525,943,181 313,155,121,573

Lflv k5 tir ttAu ntrm d6n cu6i qu{ n}rvi++3 Liiv k6 tir tliu n5m tl5n cu6i ouf niv

Ntrm nay Ntrm trufc4r3,613,3r7,95r 276,905,783,638

413,613,317,951 276,905,783,638

Liiy k6 tin ttiu ntrm tt6n cu6i quj niyNtrm nay Ntrm trufc

1,546,621,121 201,078,0701,546,621,121 201,078,070_

't{l

fA

{A.rf5.jillLI

d

t=Don vi t{nh: WD

Ntrm nay Ntrm trufc464,525,943,181 313,155,121,573

464,525,943,r81 313,155,121,573

4

.,4

c0NG Ty co pHAN cHE BrEN NONG sAx noNc HA soN LABin Cung TA Ling, xtr Tf Nang, huyQn y6n Ch6u, tinh Son La

nAo cAo rfu cuiNu Hqp NHArCho k! k6 todn tir ngdy 0t/01/201g A6n ngAy 3t/12/2}tg

47,583,116,362/q4 r n', nqq _qir'l4J21_

vrrr. rHONG TrN BO suNG cHo cAc KHoAN MUc rRiNH BAY TRoNG BAo cAo LIIU cHruYtN TIEN TE

IX . NHING THONG TIN KHACf . Nhilng khoin ng ti6m ting, khofrn cam t<6t vd nnnng th6ng tin tli chinh khdc

2 . Nhtng sr; kiQn phft sinh sau ngdy trSt tnUc ki k6 tofn ntrm

Kh6ng c6 sg kiQn trgng yi5u ndo xdry ra sau ngiry l4p 86o c6o tdi chfnh ddi h6i tlugc didu chinh hay c6ng b6 tr6n 86o c6o tdi

chinh.

4 . CONG CU TAI CHiNTI4.1 Tdng quan

C6c loai rui ro mir C6ng ty phai d6i m{t do viQc su dqng c6c c6ng cg tdi chinh cira mlnh bao g6m:

- Rrii ro tdi chfnh

- Rrii ro thanh toan

- Riri ro th!truongThuytit minh ndy-cung c6p th6ng tin v€.tung loqi riri ro n6u tr6n md C6ng ty c6 thC g{p phdi vd m6 ti c6c mgc ti6u, chinh

sdch vd c6c quy trinh Cdng fy srl dung tl6 tlo ludng vd quan li rti ro.

Khung quin lf rti roBan Gi6m d6c c6 tr6ch nhiQm chung trong viQc thi6t lap vd gi6m s6t khung qudn lf rui ro cira C6ng ty. Ban Gi6m tl6c c6

tr6ch nhiQm xdy dgng vd girim sht chc chinh s6ch qudn lj rti ro cria C0ng ty.

C6c chinh s6ch qudrn l1i rrii ro cria C6ng ty tlugc thi6t lAp tI6 ph6t hiQn vd phdn tich c6c rui ro md C6ng ty gdp phdi, dua ra c6c

h4n mfc vd biQn ph6p ki6m so6t riri ro pht hqp vd theo d6i c6c rrii ro vir tudn tht theo c6c hpn mfc. C6c chinh s6ch vd hQ

th6ng qu6n lj rrii ro dugc xem x6t thudng xuydn d6 phdn anh c6c thay eOi vA eieu kiQn thitrudngvdchc ho4t tlQng cria Cdng

ty. C6ng ty th6ng qua c6c chuAn myc vd quy trtnh ddo t4o quan lj nhim mgc tlich ph6t tri6n mQt m6i truhng kii5m so6t c6 ki'

luflt vd c6 tfnh xdy dyng trong d6 tat citc6c nh6n vi6n hi€u tlugc vai trd vd tr6ch nhiQm cria mlnh.

4.2 Rti ro tfn dgng

Rrii ro tin dgng ld rrii ro md e6i tac sE kh$ng thUc hi€n c6c nghia v,u cta minh theo quy tllnh cria mQt c6ng cg t?ri chinh ho{c

hqp ddng kh6ch hirng, ddn tti5n t6n th6t vd tei chinh. C6ng ty c6 rui ro tin dr,rng tir c6c ho?t tlQng kinh doanh cria minh (chft

V6u AOi uOi ra. khoan phii thu kh6ch hdng) vd tir ho4t tlQng tdi ohinh cia minh bao g6m ti6n grii ng6n hdng vd c6c c6ng cU

Anh hu&ng cta rfri ro tdi chinh

T6ng gi6 tri ghi s6 cira c6c tdi s6n tdi chinh th6 hiQn mrlc rrii ro tin dung t5i da. Mrlc ttQ rrii ro tin dgng t6i da tpi ngdy b6o c6o

nhu sau:

s6 cu6i ni Sii tlAu nem

YND VND

CHI PHi rAI cniNrr

Ldi tidn vay

c0ng

CHI PHi THUf THU NHAP DOANH NGHEP HIEN HANH

ni.-^t-.:.r a ri, , , , t Ir0l1g l, lIIIu0rI K0 l0arl ilu0o iluo- Cdc khodn didu chlnh tilnglginhu{n k6 todn trurle thui+ Chi phI kh6ng duqc tri

- C6c khodn didu chinh gi6m lgi nhuQn k6 to6n tru6c thu6

T6ng thu nhip chlu thui5

Chi phi thu6 TNDN hiQn hlnh

Ti€n giri ngdn hing

Phdi thu kh6ch hdng vd phdi thu kh6c

c0ng

Lflv k5 tir dliu ntrm tl5n cu5i ou{ nirvMrn ng11 NIm trufc

Lty k6 tir tlAu ntrm tl6n cu6i quf nhy

Ntrm nay Ntrm trufc

47,583,116,362 35,263,576,586

\t€

rNN.]\A,/

t

5,061,314,587

109,201,938,235

656,310,358

93,331,695,261

197,284,201,522 132,994,842,208

cONG ry c0 pHAN cHE BrEN NONc sAx noNc nA sot llBin Cung Ti LAng, xfi Tri Nang, huy$n y6n Chlu, tinh Son La

4.3 Rfii ro thanh khoinRti ro thanh k{roAn ld rrii ro C6ng E g4p kn6 khdn trong viQc tt6p tng chc nghia vu tdi chinh do tinh trpng thi6u v6n. Rrii rothanh khoan cria C6ng ty ph6t sinh chri y6u do k:tr6ng tuong ximg trong c6c kj'h4n cria tdi sdn tdi chinh vd ciic kho6n ph6i tr6tdi chinh.C0ng ty gi6m s6t rrii ro thanh khodn bdng viQc duy tri t! lQ tiAn mft vd c6c khoAn tuong ducrng tidn 0 mrtc md Ban Gi6m d6ccho ld dri A6 h6 trq tdi chlnh cho c6c hopt ttQng kinh doanh cta COng ty vd <t6 giam tni6u anh huong cria nhirng thay d5i c6cludns tiAn.C6ng ty cho ring mric tlQ t$p trung rrii ro vdi vipc trd no le th6p. C6ng ty c6 khd n[ng thanh to6n c6c kho6n no d6n han tirddng tiAn hopt dQng kinh doanh vd tiAn thu ttr o6c tdi s6n tdi chinh <16o han.

4.4 Riii ro thi trudngRii ro-thi trudng Id rui ro md gi6 tri hqp l! ho{c c6c lu6ng tidn trong tuong lai cta c6ng cg tdi chinh s6 bii5n dQng theo nhtngthav tl6i cria si6 thi trulns. Rrii ro thi hudne bao edm 03 ior i: rrii ro neoai tC. rui ro lai-suAt vd rui ro vd si6 kh6cRrii ro ngo4i tQ

Rrii ro ngoai te ld rui ro md gi6 tri hqp lf ho{c c6c ludng ti6n trong tuong lai cria c6ng cg tdi chfnh s6 biiSn d6ng theo nhirngthav tl6i cria ri ei6 trtii Aoai.Rrii ro lfli su6t

Rrii ro l6i su6t la rui ro md gi6 tri hqp lf ho{c c6c lu6ng ti€n trong tucrng lai cria mQt c6ng cg tdi chinh s6 bi6n dQng do thayeOi tai su6t thi trudmg. Rrii ro vA thay <t6i lai su6t thi trudng cria C6ng tachri yiSu li6n quan dt5n c6c khoan tidn gui ng8n tran,c6c khoin vay.

Rrii ro vd gi6 khdc

Rrii ro v€ gi6 kh6c ld rui ro md gi6 tri hqp lf ho{c c6c lu0ng ti€n trong tuong lai cria mQt c6ng cg tdi chinh s6 biiSn dQng theonhfing thay tt6i cria gi6 thi trudng ngodi thay A6i tat su6t vd f! gi6 h5i do6i.

nAo cAo rAr cuiNn Hqp NHArCho ki k6 todn tir ngdy 0l/01/2019 d6.n ngAy 3l/12/2019

\\

i

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26

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,G r ,cB .6:---E'= -c = '=. =::€'€ g"€ !'Frtr.E '5 E .F .F .F .F.= s e';4d=Y EE E'do'E;F: > E

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E";E e 'q E fi g' e'E .F:Ftru :u i>E>l+lrrrl*lrll.lrrl

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il ,c!,'r 1o

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/i 6l

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cONG Ty c0 pHAN cun nrnN NONc sAN ndxc nA soN r,.lBin Cung TA Ldng, xl Tri Nang, huyf n y6n Ch0u, tinh Son La

nAo cAo rAr cnixn Hgp NHArCho kj k6 todn tir ngiy 0t/0t/201g d6n ngty 3l/r2t20r9

Th6ne tin vd c6c b6n li6n quan

Giao dich vhi cdc bdn fiAn quanNhftng giao dich trgng yi5u cria c6ng ty vdi c6c b6n li6n quan trong lc! k6 to6n:

Cdc bOn li0n quan

Thu nhflp cria HQi d6ng qudn tri vd Ban T6ng Gi6m d6c

sd an qt ngdy kdt thrtc kjt kd todn:

Phfri thu ngtrn h4n kh6ch hing- Cdng ty CP N6ng san Nggc L{cXanh

282,000,000

s6 cu6i t<v 56 tliu nem\,TND \TND

234,999,493

M6i quan hQ

C6ng ty li6n k6t

6

8

56 li€u so sdnh

S6 feu so s6nh tr€n Bdng Cen d5i t6 toan hqp nh6t cho k| kri to6n tir ngdy 0t/0112019 di5n ngdy 31112/2ltg vd c6c thuy6tminh tuong ung lns6 liQu cria 86o c6o tdi chfnh hqp nh6t cho ndm tdi chinh t6t ttrric ngey Zt.tZtZOt8 ttd ttugc ki6m to6n boiC6ng ty TNHH Kir5m to6n Nhen Tem Viet. S6 liQu so s6nh trdn 86o c6o kiSt qui hopt tlQng kinh doanh hgrp nh6t vd 86o c6oluu chuytin tidn t6 hqp nh6t cho ky t6 toan tt ngdy 0ll0ll20l9 di5n ngdy 3t/t2l20tg ta s6 tieu cria 86o cao tai cninn hqp nh6tcho k! kii to6n tir ngiry 0ll0ll20l8 ttiSn ngdy 3t/t2l20tg do C6ng ry lflp.

Th6ng tin v6 ho4t tlQng li6n tgc86o c6o tdi chinh ndy tlugc l6p tr€n co sd hopt dQng kinh doanh li6n tqc.

Nhitng th6ng tin khdc

Ngodi nhting th6ng tin d6 trinh bdy tr6n, trong lc! C6ng ty kh6ng c6 sg kipn trong ytiu niro x6y ra tldi h6i phii trinh bdy hayc6ng b6 tr6n 86o c6o tii chfnh.

Ngudi l$p

DO LG Oanh

K6

o6 16 oantr

,,'il,ll/

thdng I2 ndm 2019

4r7.09'/ c6: / cHE BIEN*\\P-^\$s:::

28