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BAa cAo TAl CHrNH H(jP NAATGIOA NI~N eoCONGTVc6 PHAN T~ roAN THEP l1(N L~NCho ky kl1 toan W ngay 01/01/2018 "en ngay 30/06/2018(da "llQC soat xet)

ICONGTyc6PHANT~PBOANTHEPTmNLEN

G4A,Khu ph6 4,Phuong TanHiep,Thanh ph6 Bien Hoa, Tinh DAng Nai

I NQIDUNG

Bao cao ella Ban dieu hanh

Trang

02-03

04-05

06-42

06-07

08

09-10 .~11-42

Bao cao soatxet thong tintai ehinh git1'anien dQ

Bao cao tai ehinh hop nhdt git1'anien dQ diI dugc soat xet

Bang can d6i ke toan hop nhdt git1'anien dQ

Bao cao ket qua hoat dQng kinh doanh hop nhdt git1'anien dQ

Bao caohru chuyen tien te hop nhdt git1'anien dQ

Thuyet minh Bao caotai chlnh hop nhdt git1'anien dQ

I

I

I

CONG TY CO pHAN T~P BoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tiin Hi~p,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

BAo eAo eVA BAN DIEU HANH

Ban di€u hanh Congty C5 phAnnp doan Thep Ti€n Len (sau day goitit hi "Cong ty") trlnh bay Bao cao cua mlnh vaBao cao tai chfnhhili' nh~tgina nien dQcua Congty chokY k€ toantit ngay0110112018 d€n ngay30/06/2018.

CONGTY

Congty C5 phAnT~p doan Thep Ti€n Len duoc chuyen d5iill Cong TNHH Ti€n Len c6 chimg nhan dangIcy kinhdoanh s6 4702000255 cApngay 22 thang 11nam 2001 thanh congty e5 phAn;hoat dQngtheo Gi~ychirngnhan dangIcydoanh nghiep congty e5 phan s6 3600512830 dangIcy Ian d~ungay 18 thang 08nam2009, dangIcy thay d5i Ian thrr 9ngay 07 thang 12nam 2017 do So'K€ hoach va D~unr Tinh D6ng Nai cAp.

Ok thanh vien eua HQid6ng Quantri trongkY va ~Lngay I~pbao eao nay bao g6m:

Ong Nguy~nM~ Ha Chu tieh

TI1lSo' chinh cua Congty duoc d~t tai: G4A, Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

HQI BONG QuANTR(, BAN BItU HANH vA BAN KIEM SOAT

Ong Nguy~nVan Quang Dy vien

Ba Ph~ ThiH6ng Dy vien

Ong Duong QuangBinh Uy vien

Ong D~g Tuk Dc;li Dy vien

Cae thanh vien eua Ban di€u hanh dlldi€u hanh Congty trongkY va ~i ngay I~pbao eao nay bao g6m:

Ba Ph~ Thi H6ng T5ng Gicimd6e

Ong Nguy~nVan Quang

Ong Duong QuangBlnh

Ba Dao ThjKim Loan

Ph6 T5ng Giam d6c

Ph6 T5ng Giam d6c

K€ toan wang

Clk thanh vien eua Ban-Kiemsoat bao g6m:

Ba Le Thi H6ng Li~u

Ba Cao Thj Hoai Thu

Ba Nguy~nThi Tam

Truang ban

Thanh vien

Thanh vien

KIEM ToAN VIEN

Cong ty TNHH Hang Kiem toan AASC dll th\le hi~nsmitxet cae Bao eao tai chinh hQ"Pnh~tgiua nien d9 eho Cong ty.

2

CONGTY co pHAN T!P DoAN TlIEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh £)6ng Nai

CONG BO TRAcH NHIEM CiJA BAN f>IEU HANH DOl vot BAo cAo TAl cHiNH HQP NHAT GIDANIEND¢ .

Ban di~u hanh Congty chiu trach nhiem v~ viec l~p Bao cao tai chinh hQ'PnhAt gitta nien de)phan anh trung thuc, hop19tinh hinh tai chinh, k€t qua hoat de)ng kinh doanh va tinh hinhhru chuyen ti~n t~ cua Cong ty trongky, Trong quatrinh l~p Bao cao tai chinh hop nhAtgiira nien de),Ban di~u hanh Cong ty cam k€t dil twill thu cac yeu c~u sau:

Xay dung va duytrl kiem soat ne)ibe) rna Ban di~u hanh va Ban quantri Cong ty xac dinh 1ac~ thiet d€ dam baocho viec l~p va trinh bay Bao caotai chinh hop nhAt gitra nien de)khong con sai sot trong y€u do gian 1~ hoac do

nh~ 1fut;

Lua chon cac chinh sach k€ toan thich hop va ap d\U1gcac chinh sach nay me)tcach nhAt quan;

£)ua ra cac daM gia va dg doan hgp 19va th~ trQng;

Neu ro cac chufut mgc k€ toan duQ'c ap d\U1gco duQ'c tuan tM hay khong, co nhUng ap d\U1gsai l~ch trQng y€~den muc can phai cong b6 va giai thich trong Bao cao tai chinh hgp nhAt gifta nien de)hay khong;

L~p va trinh bay cac Bao cao tai chinh hgp nhAtgifta nien dQtren co s6 tuan tM cac Chu~n m\lc k€ toan, Ch€ de)k€ toan doanh nghi~p Vi~t Nam va cac quy djnh phap 19co lien quan den vi~c l~p va trinh bay Bao cao taichinh

hgp nhAtgifta nien de);L~p cac Bao cao tai chinh hQ'PnhAt giua nien de) dga tren cO's6 hOl,ltde)ng kinh doanh lien tl,lc,trir truOng hgpkhong th€ cho ring Cong ty se ti€p tl,lchOl,ltde)ngkinh doanh.

Ban di~u hanh Cong ty dam bao ring cac s6 k€ toan duQ'c1uu gift d€ phan aM tinh hinh tai chinh cua Cong ty,vOi mucde)trung th\lc, hgp 19tl,libat cu thm di€m nao va dam bao ring Bao cao tai chinh hgp nhat gifta nien de)tuan thu cac quydjnh hi~n hanh cua Nha nu6c. £)6ng thm co trach nhi~m trong vi~c bao dam an tom tai san cua Cong ty va th\lc hi~ncac bi~n phap thich hgp d€ ngan ch~, phat hi~n cac Mnh vi gian l~ va cac vi phl,lIDkhac.

Ban di~u hanh Congty cam kat ring Bao cao tai chinh hQ'PnhAtgifta nien de)dil phan aM trung thgc va hgp 19tinh hinhtai chinh cua Cong ty tl,lithm di€m ngay30/06/2018, k€t qua hOl,ltde)ngkinh doanh va tinh hinh luu chuy€n ti~n t~ chokY k€ toan 06 thang kat thuc cimg ngay, pM hgp vOi Chufut mgc k€ toan, Ch€ de)k€ toan doanh nghi~p Vi~t Nam vatuan thu cac quy djnh phap 19co lien quan den vi~c l~p va trinh bay Bao cao tlii chinh hgp nhAt giuanien de).

Cam k~t khac

Ban di~u hanh cam kat ring Cong ty tuan tM Nghj djnh71/2017 /N£)-CP ngay06/06/2017 huang dfut v€ quan trj congty ap d\U1g~d6i=vOicong:ty dl,li=ch(mg:vaCong ty khong -viphl,lMnghiu,\LcongJl6_thfulg tin_the.o-quy djnh-tl,lLThongtus6 155/20 15ITT -BTC ngay 06110/2015 cua Be)rai chinh huang dfut cong be. thong tin tren Thj truOng chUng khoan.

£J6ngNai, ngay 20 thimg 08niim 2018

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aascslnc.199t

S6: 2508 I8.002IBCTC.KT2

BAo cAo sovr XETTHONG TIN TAl CHiNH GIUA NIEN DQ

Kinh gfri: Quy codong, Hi)i <langQuan tr]va Ban di~u hanh

Cengty CO ph§n T~p doan ThepTi~n LCn

Chung t6i dli soat xet Bao cao tai chinh hop nhAt giua nien OQkern theo cua C6ng tycephful T~p dOa11Thep Ti~nLen duoc I~p ngay 20 thang 08 nam 2018, tit trang 06 d~n trang 42, bao g6m: Bang can d6i k~ toan hQ'Pnhelt ginanien dQ tai ngay 30 thang 06 nam 2018, Bao cao k~t qua hoat d(,ng kinh doanh hQ'Pnhilt gitta nien dQ, Bao cao luuchuyen ti~n t~ hQ'PnhAt giua nien dQ choky k~ roan 06 thang k~t thuc cung ngay va Thuyet minh bao cao tai chinhhQ'PnhAt giua nien d<).

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ASTrach nhi~m cua Ban di@uhauh . ---·:IE~

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Ban di€u himh C6ng ty chiu trach nhi~m \'~ vi~c I~p va trinh bay trung thl!e va hQ'P Iy Bao cao tai chfnhhQ'PnhAtgifra nien dQ ctia C6ng ty tlieo Chuan ml,l'ck~ toan, Ch~ dQ k~ toan doanh nghi~p Vi~t Nam va cae quy dinh pbap Iy

e6 lien quan d~n vi~c I?p va trinh bay Bao cao tai chfnh gifra nien dQ va chiu trach nhi~m v~ ki~m soat nQi bQ rna

Ban di~u hanh xac dinh la dn thi~td~dam bao cho vi~c I?p va trinh bay Bao cao tai chfnh hQ'PnhAt gifra nien dQkh6ng c6 sai s6t trQng y~u do gi(ll1I~n ho~c llhAm lfin.

Tritch nhifm cua Ki~rntoan vien

Trach nhi~m eua chUng t6i la dlla ra k~t lu~n v~ Ba~ cao tai chillh hQ'PnhAt gifra nien dQ d\l'a tren k€tqua smit xetctia chUng t6i. Cht'mg t6i dli th\l'c hi~n cong vi~c soat xct theo Chuan owc Vi~t Nanl v€ hQ'Pd6ng dichV\1 soat xcts62410 - Soat xet thong tin tai chinh gif'canicn d(l do ki~m toan vien cQc I~p cua don vi th\l'c hi~n.

Cong vi~c soat xct thong tin tai chfnh hQ'Pnhilt gifra nien d(l bao g6m vi~c th\l'c hi~n cac cUQcphong vAn, chu y~u laph6ng vAn nhUng nguai chiu !rach nhi~m v6 dc v~n d~ ui chfnh k~ toan, va thvc hi~n thl: t1,lCpharr tich va cac tM

tl,lc soat xct khac. MQt cUQcsoat xei v~w ban co ph;.un vi h«:p ]"IonmQt cUQcki€m toan dugc th;rc hi~n theo cac

chuan ml!C ki€m toan Vi~t Nam va do v~y hh&ng rho phep chung toi d~t dugcSI! dam bao r~g Cflll!lgtoi SI! nh~nbj~t dugc tAt ca cac vAn d€ trQng y~u c6the duQ'CpMt hi~n trong mQt cUQcki~m toano Theo d6, chUng toi khongdua ra y ki~n ki~m toano . .

II

aasc.com.vn

T: (84) 24 38241990 I F: (84) 24 3825 3973 I 1 Le Phung Hieu, Hanoi, Vietnam

HANG K1EMToAN AASC

A member of II1II International

4

Can cu tren k~t qua soat xet cua chung toi, chung toi khong thAyc6 vAnd~ gl khien chung toi cho r~g Bao cao taichinh hop nhAt gitranien dQ dinh kern khong phan anh trung thuc va hop lytren cac khla canhtrong y~u tlnh hlnhtai chinh cua Congty cephAn T~p doan Thep Ti~n Len tai ngay 30 thang 06 nam 2018, va k~t qua hoat dQngkinhdoanh vahru chuyen ti~n t~ cua Congty cho kY k~ toan 06 thang k~t thuc cung ngay, phil hop voi ChuAn rmrc vaCh~ dQk~ toan doanh nghiep Vi~tNam va cac quy dinh phap ly c6 lien quan d~n viec l~p vatrlnh bay bao cao taichinh hgp nhAt giua nien dQ.

Ph\lm Anh TuAn A-PM T6ng Giam d6c

GiAychUng nh~ dlingkY hanh ngh~ kiem toan

S6: 0777-2018-002-1

Ha N(Ji.ngay25 thang08 niim 2018

-li"G

H,\i\

1.

T.

5

CONG TY coPHAN T~P BoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Bao cao tai chinh hQ'Pnhit giihl nien dQ

Thanh Eh6 Bien Hoa, Tinh DAngNai ChoIcy k6 toantic ngay01/01/2018 d~n ngay30/06/2018

BANG CAN DOl KE ToAN HQP NHAT GIDA NIEN DQT{li ngay 30 thdng 06 ndm 2018

MilTAIsAN

Thuy.h 30/0612018 0110112018J. Minh VNDso VND

100 A. TAl sAN NGAN H~N 2.852.506.111.464 2.257.958.164.556

110 I. Ti~n va cac khoan nrong duang ti~n 3 128.188.937.812 160.182.246.769

111 1. Tit~n 68.772.904.102 81.143.663.130

112 2. Cac khoan nrong dirongtit~n 59.416.033.710 79.038.583.639

120 II. Biu ttl" tai chinh ngin han 4 7.992.862.210 5.687.847.979

121 1. Chung khoan kinh doanh 12.495.684.422 7.760.015.535

~122 2. Du phong giam gia chimgkhoan kinh doanh (4.502.822.212) (2.072.167.556)

130 III. Cac khoan phii thu ngin han 675.457.985.441 608.734.998.521

~131 1. Phai thu ngin han cua khach hang 5 572.497.019.490 585.982.881.373

132 2. Tra truce cho ngiroi banngan han 6 83.476.695.935 23.776.328.562

136 3. Phai thu ngin han khac 7 40.319.400.257 12.466.283.036

~137 4. Du phong phai thu ngfu han kh6 doi (20.835.130.241) (13.490.494.450)

140 IV. Hang tan kho 9 1.990.628.642.120 1.477.033.698.466

141 1. Hang tAnkho 2.019.394.324.516 1.499.863.608.722

149 2. Du phong giam gia hang tAnkho (28.765.682.396) (22.829.910.256)

150 V. Tai san ngin han khac 50.237.683.881 6.319.372.821

151 1. Chi phitra tnroc ngan han 888.630.369 688.477.113 ~152 2. Thu6 giatri gia tang diroc khautnr 48.883.444.572 5.630.895.708 T153 3. Thu6 va cac khoan khac phai thu Nha nuac 17 465.608.940 A'

200 B. TAISANDAI~ 600.507.727.813 634.031.011.531 T."

210 I. Cac khoan phai thu dai h~n 4.346.100.000 4.346.100.000~1~

216 1. Phai thu dai h~nkhac 7 4.346.100.000 4.346.100.000 o(-c::::

220 II. Tai san c6 djnh 364.895.921.088 320.156.710.532

221 1. Tai san c6 dinh h11uhinh 11 243~7Jl.599.905 198.301.635.557

222 - Nguyen gia 431.211.258.665 375.438.997.378

223 - Gia tri haoman [uyM (187.479.658.760) (177.137.361.821)

227 2. Tai san c6 dinh vo hinh 12 121.164.321.183 121.855.074.975

228 - Nguyengia 131.160.907.720 131.160.907.720

229 - Gia tri haoman [UP ki (9.996.586.537) (9.305.832.745)

230 III. Bit dQngsan diu ttl" 13 25.358.375.315 26.005.034.255

231 - Nguyen gia 26.005.034.255 26.005.034.255

232 - Giatri hao mon luy k6 (646.658.940)

240 IV. Tai san dO-dang dili h~n 10 9.218.966.692 64.378.274.440

242 1. Chiphi xdy d\fUgC(1 ban dO'dang 9.218.966.692 64.378.274.440

250 V. Biu til tili chioh dili h~n 4 194.772.129.371 217.417.533.742

252 1. DAutu vao congty lien doanh, lien k6t 194.772.129.371 217.417.533.742

260 VI. Tai san dili h~n khac 1.916.235.347 1.727.358.562

261 1. Chi phi tni truac dai hi,Ul 14 1.916.235.347 1.727.358.562

270 TONG CQNG TAl SAN 3.453.013.839.277 2.891.989.176.087

6

CONG TY co pliANT~ DoANTlap TIEN LEN

G4A, Khu ph64, Phuong TanHi~p, Bao clio tai chinh hQ'Pnhit giihl niendQ

Thanh Ehfi Bien Hoa, Tinh :DAngNai Cho ky k8 toan til ngay 01/0112018 dan ngay30/06/2018

BANG CAN DOl KE TOA.NHQP NHAT GIUA NIEN DQT(li ngay 30 thang 06 nam 2018

(tilp theo)

MilNGUONVON

Thuy@t 30/06/2018 0110112018

J. Minh VNDso VND

300 c. NQPIiAITRA 1.785.877 .875.824 1.320.832.069.094

310 I. Nq ngiin han 1.784.736.335.824 1.320.683.069.094

311 1. Phai tra nguoiban ngfu han 15 214.603.332.401 313.947.955.378

312 2. Ngiroi mua tra ti~n truce nganhan 16 10.238.411.381 2.281.103.271

313 3. Thu€ va cackhoan phai n(lp Nhamroc 17 49.070.720.926 35.141.947.291

314 4. Phai tra nguoi lao d(lng 2.287.508.801 6.405.529.227

315 5. Chi phi phai tra ngin han 18 4.987.172.005 3.213.865.775

319 6. Phai tra ngin han khac 19 5.053.004.199 1.431.669.796 .~

320 7. Vay va no thuetai ehinh ngfu han 20 1.493.605.090.885 953.006~773.130

.~322 8. Quy khen thirong, phuc lei 4.891.095.226 5.254.225.226

330 II. Nq dai han 1.141.540.000 149.000.000

337 1. Phai tra dai han khac 1.141.540.000 149.000.000 ~

400 D. VON CHU soatru 1.667.135.963.453 1.571.157.106.993

410 I. van chu sO' hihI 21 1.667.135.963.453 1.571.157.106.993

411 1. VAn g6p ella chusohihi 929.623.130.000 929.623.130.000 ~41Ja c6phieu ph6 thong co quyen biiu quyit 929.623.130.000 929.623.130.000 ~

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412 2. Thang dir von co phan 21.743.395.153 21.743.395.153 N

415 3. C6 phi8u quy (8.993.360.790) (8.993.360.790) IEJ418 4. Quy dautu phat tri€n 51.546.932.622 51.546.932.622

~421 5. LQ'i nhu~ sau thua chua pban phfii 641.870.567.258 548.255.792.749 @

421a LNST chua phdn pMi lily kin din cU6i niim truac~

502.504.636.249 207.545.421.504 .~

421b LNST chua pJrdrrph6ikY nay- 139.365.931.009 340.710.371.245

429 7. LQ'i feh e6 dong khong ki€m S0l1t 31.345.299.210 28.981.217.259

440 TONG CONG NGUON VON 3.453.013.839.277 2.891.989.176.087

Nguy~n M,nh HaChll tjeh H¢i dAng Quantrj

D~Thj Kim Dung

Ngum l~p

D6ng Nai, ngay 20 thang 08 niim 2018

7

CONG TY coPHAN T~P BOAN TuEP TIEN LEN

G4A,Khu phd4, Phuong Tan Hi~p,Bao cao tai chinh hQ1lnhAt giihl nien di}

Thanh phABien Hoa, Tinh £>6ngNai Cho kY kStoantil ngay0110112018dSn ngay30/06/2018

BAo cAo KET QuA HO~T DQNG KINH DOANH H<}PNHAT GIUA NIENDQ

Cho kykl todn tir ngay0110112018din ngay3010612018

Mil Thuy~t6 thang diu nam 6 thang diu nam

J. CHiTmU 2018 2017so minh

VND VND

01 1. Doanh thu ban bang va cung dp djch vI} 23 3.058.141.138.447 2.259.982.253.176

02 2. Cac khoan giamtrir doanh thu 24 540.013.060 485.878.830

10 3. Doanh thu thuin ban hang va cung cAp djch VI} 3.057.601.125.387 '2.259.496.374.346

11 4. Gia v6n hang ban 25 2.764.076.045.125 1.972.844.231.634 ~~

LQi nhu,n gi}p v@ban hang va cung cAp djch VI}D

20 5. 293.525.080.262 286.652.142.712 ./

ct

21 6. Doanh thu hoat dQng tai ehinh 26 33.008.980.592 4.110.113.320 C\\~

22 7. Chi phi tai ehinh 27 52.713.147.977 33.389.079.531 ',rlG

23 Trong do: Chi phi [iiivay 47.408.404.111 35.914.815.442 P24 8. Phdn lai hoac 16trong congty lien doanh, lien kSt (22.645.404.371) 15.716.069.747 .'»--

"1~

25 9. Chi phi ban hang 28 3l.l03.664.046 24.458.134.066 ~

26 10Chi phi quan Iy doanh nghiep 29 39.847.345.062 22.160.362.790

30 11. LQi nhu,n thuin tir hoat di}ng kinh doanh 180.224.499.398 226.470.749.392

31 12.Thu nhap khac 778.715.483 2.467.205.050~

32 13.Chi phi khac 1.242.978.488 1.006.056.014 (1

J40 14.LQi nhugn khac (464.263.005) 1.461.149.036

50 15.Tang lQi nhu,n k~ toantnrocthu~ 179.760.236.393 227.931.898.428 <,

~.~

51 16.Chi-phi thuS tmrnhap doanhnghiep hien.hanh 30 38.030.223.433 45.437.4-53.483

52 17.Chi phi thuS thu nh~p doanh nghiep hom lai

60 18.LQi nhu,n sau thu~ thu nh,p doanh nghi~p 141.730.012.960 182.494.444.945

61 19.LQi nhu,n sau thu~ cua Cong ty m~ 139.365.931.009 178.784.358.336

62 20. LQi nhu,n sau thu~ cuacadong khong ki~m soat 2.364.081.951 3.710.086.609

70 21. Liii cO'bin tren c6 phi~u 31 1.523 1.954

71 22. Liii suy giam tren c6 phi~u 32

B5 Thi Kim Dung

Nguai I~pD6ng Nai, ngiry 20 thang 08 niim 2018

8

Nguy~n M\lnh Ha

CM tieh HQid6ng Qwin tri

CONG TV CO pRAN T~P DoAN TlIEP TrEN LEN

G4A, Khu ph8 4, Phuong TanHiep,Thanh ph8 Bien Hoa, Tinh D6ng Nai

Bao cao tAichinh hQ'Pnhit giihl niendQ

Cho Icy ke toantil ngay0110112018den ngay30/06/2018

BAo cAo LUU CHUYEN TIEN TE HOP NHAT GrUA NIEN DO. . .Cho kj ki todn tir ngay 0110112018din ngay 30/0612018

(Theo phU'01Igphap gian tiip)

6 thang diu nam2018

6 thang diu nam2017Mi CHiTIEU

s8Thuy@tminh

VND VND

I. urnCHUYEN TrEN TU HO~ T DONG KINH DOANH

01 1. L{Yinhu~n trU'tlcthui 179.760.236.393 227.931.898.428

5. lJiJu chinh cho cdc khoan

02 Khau haotai san c8 djnh va bat dQng san dAunr 12.165.788.132 10.919.282.779

03 Cac khoan du phong 15.711.062.587 (6.664.042.268)

05 Lai, 16til hoat dQng dAutu (6.821.154.225) (17.254.451.543)

06 Chi phi !iIi vay 47.408.404.111 35.914.815.442 -1O,

08 13 L{Yinhu~n tir hO{ltdpng kinh doanh trU'tlcthay 248.224.336.998 250.847.502.838

dai van 11mdpng.G 1t~\

09 Tang, giam cackhoan phai thu (90.104.337.622) (141.938.290.541) .,.J\\t.~

10 Tang, giam hang t6n kho (519.530.715.794) (360.720.328.158) A~11 Tang, giam cackhoan phai tra (khong ka lili vay (89.172.501.998) 67.358.058.109

phai tra, thue thu nh~p doanh nghiep phai nQP) '-.',lEI>

12 Tang,giam chi phi tratruce (389.030.041) 27.888.311 -13 Tang, giam chUng khoan kinh doanh (4.735.668.887) 7.495.127.436

14 Ti€n lili vay da tra (45.604.785.915) (36.811.281.125)

15 Thue thu nh~p doanh nghi~p da nQP (25.851.058.656) (44.327.000.180)

17 Ti€n chi khac cho ho~t dQngkinh doanh (363.130.000) (459.412.000)

20 Lim chuyin tiJn thudn tir hO{ltdpng kinh doanh (527.526.891.915) (258.527.735.310)

II. LUU CHUYEN TrEN TUHO~T DONG DAu TU

21 1. Ti€n chi d~ mua slim, xay dvng tai san c8 dinh va (1.099.032.000) (7.038.369.270)

~

cac tai san dai h~ kMc

22 2. Tl€n thu til thanh ly, nhuqng ban tiLsan-c8 djnh 227.272.727

vi cac tii san dii h~ kMc

27 3. Ti€n thu lili cho vay, c6 nrc vi lQ'inhu~ duQ'cchia 1.785.115.703 1.479.865.086

30 Lim chuyin tiJn thudn tir hO{ltdpng ddu til' 686.083.703 (5.331.231.457)

ill LUUCHUYENTrENTUHO~Tf)QNGTAICHiNH

33 1. Ti€n thu til di vay 2.890.600.210.560 2.066.148.321.751

34 2. Ti€n tra nQ'g6c vay (2.350.001.892.805) (1.700.169.148.184)

36 3. C6 nrc, lQinhu~ diltra cho chu s6' hilu (45.750.818.500) (83.183.872.000)

40 Lim chuyin tiJn thudn tir hO{ltdpng tai chfnh 494.847.499.255 282.795.301.567

50 Ltru chuy~n ti€n thuin trongky (31.993.308.957) 18.936.334.800

9

CONG TY copliAN T!p l>oAN THEP TIEN LEN

G4A, Khu ph5 4, Phuong Tan Hi~p,Thanh ph5 Bien Hoa, Tinh D6ng Nai

Bao Cliotai chinh hQ'Pohit giii'a nieneli)

Cho leY k€ tOM til ngay 0110112018 d€nngay 30/0612018

160.182.246.769 85.175.085.583

3 104.111.420.38370 Tiin va nrong dUO'llgtiin cu6iky 128.188.937.812

1>6 Th] Kim Dung

Nguoi l~p

D6ng Nai, ngay20 thdng 08nam 2018

)Jl\~'\01

. ,C

4;:::::-

10

eONG TY co PIiAN T!p DoAN TlmpTIEN LEN

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

Bao clio tiii chinh hQ11nhit giii'a nlen dQ

Cho leY k~ toan tir ngay 01101/2018 d~nngay 30/0612018

THUYET MINH BAo cAo TAl CHINH H<}PNHAT GIUA ~TEN DQCho kj ki todn tir ngay0110112018din ngay30/0612018

1 . D~e DIEM HO~T DQNGeVA DOANH NGHI¥P

Hlnh thuc So' hii'u van

Cong ty C6 phfut T~p doan Thep Ti~n Len duoc chuyen d6itir CongTNHH Ti~n Len co chirng nhan dangkYkinh doanh s6 4702000255 cApngay 22 thang 11 nam 2001 thanhcong ty c6 phfut;hoat dQng theo Giaychimgnh~ dangkY doanh nghiep congty c6 phfut s6 3600512830 dang ky 1futdau ngay 18 thang 08 nam 2009, dangkYthay d6i Ifutthtr 9 ngay 07 thang 12 nam 2017 doSa K~hoach va Dau ttl Tinh D6ng Nai cap.

TI1,Isa chinhcuaCong ty duqc d~t tai: G4A, Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

Buon ban v~t li~u xay d\IDg, trong do san phArocM y~u Ia cac san phfun v€ s~t thep.

V6n di€u I~ cua Congty theo dangkY la 929.623.130.000 d6ng, v6n di€u I~ thl,lCgop d~n ngay 30 thang 06 nam2018 Ia 929.623.130.000 d6ng; ttlang duang 92.962.313 c6 phfut, m~nh gia mQt c6 phfut Ia 10.000 d6ng.

LTnhV'lC kinh doanh

Ngimh ngh@kinh doanh

Ho?t dQng kinh doanh CllaCongty chti y~u Ia:

- Ban buon kim Io~i va qu~g kim Io~i. Chi ti~t: Ban buon s~t, thep, nhom, d6ng nguyen li~u;

- B6c x~p hang hoa;

- Xay d\IDg nha cac Io?i;

- Xay d\IDg cac cong trinh cong ich;

- Chuan bi m~t bing;

- L~p d~tM th6ng xay d\IDgkhac;

Ban_huOn0 to vaxe codQng cO"kMc;

- Kho bili va lUll giu hang hoa;

B6c x~p hang hoa; DjchV\l kho v~;

- Cho thue nha pht,lCV\l m\1Cdichkinh doanh (ki-6t, trungtamthuang m?i); Cho thue kho, bili d6 xe;

_ Ho?t dQng ki~n trUc va ttl vanIcy thu~t co lien quan. Chi ti~t: ttl van, thi~tk~k~t cAu cong trinh xay d\IDg dan

d\1Ilg,cong nghi~p;

_ Ban buon v~t li~u, thi~t bi I~p d~t khac trong xfty d\IDg.Chi ti~t: ban buon v~t li~u xay d\IDg, g6 cay va g6 ch~

bi~n (khong chua hang ~it1"\1 sa);

V~!Ai hang hoa bang dUOngbQ;

_ Gia congCO" khi, xu Iy va trang pM kim Io~i. Chi ti~t: gia cong co khi, (trir xi m~ - khong gia cong t~it1"\1 so).

11

CONG TY CO pRAN T!P DoAN THEP TItN LEN

G4A, Khu ph5 4, Phuong Tan Hi~p,

Thanh ph5 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hQ1>nhit gilhl nien dQ

Cho kY k~toan til ngay 0110112018 d~n ngay30/06/2018

ciu true T,p doan

Cong ty c6 cac cong ty con dtrQ'c hQ1>nhit bao cao tai chinh t\li thM di~m30/0612018 bao gAm:

TYI~ TY I~ quyen HOi;1tdQng kinh doanh

Ten congty Dia chi loi Ich bi~u guy~t chinh

Cong ty TNHH San xudt va Thuong Thanh pho 95,83% 95,83% San xudtva

mai Dai Phuc H6 ChfMinh kinh doanh thep

Cong ty TNHH TMp Tay Nguyen Thanh pho 97,35% 97,35% San xudtvaH6 ChfMinh kinh doanh thep

Cong ty TNHH MQt thanh vien Thanh phe 100,00% 100,00% San xudtva

TMp Phuc Ti~n HaNQi kinh doanh thep

Cac cong ty con do Cong tySO' hlhl gian ti@pdtrQ'c hQ1>nhit bao cao tai chinh b,li thM di~m30/0612018

bao gAm:

TY I~ Ty I~ quyen HOi;1tdQng kinh doanh

Ten cong ty Dia chi loi ich bieu guy~t chfnh

Cong ty TNHH San xudt va Thuong Tinh 100,00% 100,00% San xudtva

Mi;1iPMc Ti~n Hung Yen Hung Yen kinh doanh thep

Cong ty TNHH Phuc Ti~n Thanh ph5 72,00% 72,00% San xudt va

Hai Phong Hai Phong kinh doanh tMp

Cong ty c6 cac cong ty lien k@tdtrQ'c phan anh trong bao cao tai chinh hQ1>nhit theo phtrong pbap v~n

cho SO' hihl t\li thM di~m 30/06/2018 bao gAm:

Cong ty c6 phArrThep mlc Nam Tinh D6ng Nai 48,00% 48,00% San xmlt va

kinh doanh thep

Ten congty Dia chi

TY I~ Ty I~ quy~nIqi fch bi~u guyet

HOi;1tdQng kinh doanhchfnh

2 ; cm DO vA cHiNH SACH KE ToAN AP DVNG T~I CONG TY

2.1 . Ky k@~toan,don vi ti~lht~ sir d\lng trong k@toan

Ky k~ toan nrun clla Congty theo nrun duong Iich bAt dautil ngay 01101va ket thuc vao ngay 3 1112hang nrun.

Don vi tien t~ sir d\U1gtrong ghi chep k~ tom la d6ng Vi~t Nam (VNO).

2.2 . Chuin mllc va Ch@dQ k@toan ap d\lng

chi i1(! ki tmin apdl,mgCong ty ap d\U1gCh~ dQ K~ tom doanh nghi~p ban hanh theo Thongtu s6 200/2014ITT-BTC ngay 22112/2014clla BQ rai chinh, Thongtu s6 53/2016/TT-BTC ngay 21103/2016cua BQ rai chfnh v~ vi~c sira d6i, b6 sung m6t

s5 di~u clla Thongtu s5 200/2014ITT-BTC va Thong tu s6 202/2014/TT-BTC hu6ng dfut Phuong phap I~p va

trinh bay bao cao mi chinh hqp nhat.

Tuyen b6v€ vi¢c twin tM Chudnm1!C ki toan vachi i1(! ki toanCong ty dil ap d\lng cac Chuful mlJCke tom Vi~t Naill va cac vl\n ban hu6ng ddn ChufuJ mlJc do NM nu6"c dil banhanh. Cac Bao C{IOtai chinh duQ'c I~p va trinh bay theo dung mQi quy dinh clla timg chufrn mllc, thongtu hu6"ng

ddn thlJc hi~n ChufuJ mlJc va Che dQ k~ tom doanh nghi~p hi~n hanh dang ap d\U1g.

12

CONGTY copHANT~ DoAN TlIEPTIENLEN

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

Ban cao tili ehinh hQ"Pnhit giihl niendQ

Cho ky kBtoantil ngay 01101/2018 d~n ngay30/06/2018

2.3 . CoosaI~p Bao caotili ehinh hQ'Pnhit

Bao cao tai ehinh hop nhAt cua Cong tyducc I~p tren co sa hop nhAt Bao cao tai chinh rieng cua Cong ty va Baocao tai ehinh cua cac cong ty con do Cong ty kiem soat (cac cong ty con)dircc I~p eho nam tai chinh kBt thuc

ngay 31 thang 12 hangnam, Viec kiem soat dat duoc khi Cong ty eo kha nang kiem soat cac ehinh sachtai ehinh

va hoat dQng cua cac cong ty nhan dau nr nham thu duoc IQ'iiehtil hoat dQng cua cac ceng ty nay.

Bao cao tai ehinh cua cac eong ty con dUQ'eap d\lIlg cae ehinh saeh kB toan nhat quan vOOcaeehinh saeh kB toan

eua Cong ty. Trong trubng hgp can thiBt, Bao eao tai ehinh eua cae eong ty con dUQ'edi€u ehinh d~ dambao tinh

nhat quan trong cae ehinh saeh kBtoan dUQ'eap d\lIlg t~i Cong ty va cae eong ty con.

Cae s6 du, thu nh~p va chi phi ehu yBu, k~ ea cae khoan Hiihay 16 chua th\le hi~n pMt sinhtil cae giao dieh nQi

bQ dUQ'elo~i trir khi hgp nhat Bao eao tai ehinh.

LQ'ifeh eua e6 dong khong ki€m soat

LQ'iieh eua cae e6 dong khong ki€m soat la phan IQ'ifeh trong Hii,ho~e 16,va trong tai san thudn eua eong ty eon

khong dUQ'enihn giu boo Cong ty.

~'\ \ \;--

CONI

_':II H~\~lG K\

A/J2.4 . Cong e\l tili ehinh

Ghi nMn baneMu

Hi san tai ehinh

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

phai thu khae, cae khoan eho vay, cae khoan dau tu ngin h~ va dai h~. T~i thm di€mghi nh~ ban dau, !Aisan

tai ehinh dUQ'exae dinh thea gia mua/ehi phi phat hanh eQng cae chi phi pMt sinh khae lien quan tr\le ti~p d€n

vi~e mua, pMt hanh tai san tAi ehinh do.

NQ'phai tra tai ehinh eua Cong ty bao g6m eae khoan vay, cae khoAn phai tra ngum ban va phai tra khae, chi phi

phai tra. T~i thm di€m ghi nh~ Ian ddu, cae khoan nQ'phai tra tM ehinh dUQ'exae dinh thea gia phat hAnh eQng

eae ehi phi phat sinh lien quan tr\le tiBp dBn vi~e pMt hanh nQ'phai tra tAiehinh do.

--~01~.Jt)1

'"IE

NQ'phai tra tai ehinh

Gia tri sau ghi nMn ban dau

Hi~n ~i chua e6 cae quy djnh v€ danh gia I~i eong e\l tM ehinh sau ghi nh~ ban ddu.

2.5 . Cae nghi~pV\I bing ngo\,i t~

Cae giao dieh bing ngo~i t~ trong ky kB toan dUQ'equy d6i ra d6ng Vi~t Nam theatY gia th\le t€ t~i ngay giao

dieh. Ty gia giao dieh th\le tB nay dUQ'exae dinh thea nguyen tic sau:Khi mua ban ngo~i t~ latY gia dUQ'equy dinh trong hgp d6ng mua, ban ngo~i t~ giua Cong ty vAngan hAng

thuang m~i;Khi gop v6n: latY gia mua ngo~i t~ eua ngan hang nai Cong tyma tM khoan ~i ngay g6p vbn ho~e Khi nh~gop v6n latY gia mua ngo~i t~ eua ngan hang nai Cong tyma tai khoan d€ nh~ v6n eua nhA ddu tu t~i ngay

gop v6n;Khi ghi nh~ nQ'phai thu latY gia mua eua ngan hang thuang m~i nai Cong ty chi dinh khaeh hang thanh toan

t~i thm di€m giao dieh pMt sinh;Khi ghi nh~n nQ'phai tra latY gia ban eua ngan hang thuang m~i nai Cong ty d\l ki€n giao dieh ~i thai di€m

giao dieh phat sinh;Khi mua sihn tai san ho~e thanh toan ngay bing ngo~i t~: latY gia mua eua ngan Mng thuang m~i nai Cong ty

th\le hi~n thanh toan.

13

CONG TY CO pRAN T~PsoAN THEP TIEN LENG4A, Khu phA4, Phuong Tan Hiep, Bao cao tal chinh hQ'Pnhit giihl nien d{lThanh phA Bien Hoa, Tinh D6ng Nai ChokY k€ toan til ngay 01/0112018 den ngay30/06/2018

Ty gia giao dich thuc t€ khi danh gill.lai cac khoan muc ti8n t~ co g6e ngoai t~ taithoi diem l~p Bao caotai ehinh

hQ'PnhAtduoc xac dinh theo nguyen tic:D6i voi khoan rnuc phan loai la tai san ap dungcy gill.mua ngoai t~ cua ngan hang thirong mai noi Congty

thuong xuyen co giao djch;D6i voi ti8n giri ngoai t~: ap dungcy gill.mua cua chinh ngan hang nOOCongty rna tai khoan ngoai t~;

DAi voi khoan muc phan loai la no phai tra: ap dungcy gia ban ngoai t~ cua ngan hang thuong mai nOOCong

ty thuong xuyen co giaodich,

TAtca cac khoan chenh l~chcy gill.thgc t€ pMt sinh trongkY va chenh l~ch do dAnh gia l~i sA du cae khoan m\letien t~ co gAcngo~i t~ eu6ikY dugc h~eh toan vao k€t qua ho~t dQngkinh doanh euakY k€ toano

2.6 . Ti~n va cac khoiin tlrong dtrong ti~n

Ti8n bao gfim tien m~t t~i quy, ti~n gui ngan hang khongkY h~. ~v'c~TY

n\JIJ~. ~A10

sC

~.~

Cae khoan tuong duong ti8n la cae khoan dAutu ngiin h~ co thm gian thu h6i khong qua 03 thang ketil ngay dAutu, co tinh thanh khoan eao, e6 kha nling ehuyen dbi d~ dang thanh cae luqng ti~n xae dinh va khong co nhieu rui

1'0 trong ehuyen d6i thanh ti8n.

2.7 . Cac khoan dAu ttr tai chinh

ChUngkhoan kinh doanhduge ghi nh~ ban dAutren s6 k€ toan theo gia gAe, bao gfim: Gia mua cQng cae chi phimua (n€u co) nhu chi phi moi giai, giao dieh, eung cApthong tin, thu€, l~ phi va phi ngan hang. Sau ghinh~ bandAu, gia tri eua eh(mg khoan kinh doanh duge xae dinh theo gia g6etrU di dg phong giam gill.eh(mg khoan kinhdoanh. Khi thanh 1)'ho~e nhUQ'I1gban, gia v6n eua eh(mg khoan kinh doanh duge xae dinh theo phuong phapnh~ptruaexuAttru6'e/ho~e phuong phap binh quao gia quy~n.

Cae khoaniJau tu VIlO eong ty lien doanh lien kitmua trongkY ben mua xae dinh ngay mua, gia phi khoan dAutuva thge hi~n thu t\le k€ toan theo dUng quy dinh ella Chuful mge k€ toan "HQ'PnhAt kinh doanh" va "DAutu vaoeongty lien doanh lien k6t". Trong Bao eao tai ehlnh hQ'PnhAtcae khoan dAutu vao eongty lien k€t duge k€ toantheo phuong phap vAn ehusa htm. Theo phuong pMp vAn ehusahtm, khoan dAutu duge ghi nh~ ban dAutrenbang can d6i k€ toan hQ'PnhAt theo gill.gAe, sau do duge di~u ehinh theo nhilng thay d6i ella phAnsahtm eua T~pdoan trong gia tri tai san thudn ella eongty lien k€t sau khi mua. Lqi th6 thuong m~i phat sinhtil vi~e dAu tu vaoeongty lien k6t duge phan anh trong gia tri eon l~i eua khoan dAutu. T~p doan khong phao bb lqi th6 thuong m~inay rna hang nam thge hi~n dAnh_giaxem lqi th€ thuong m~ e6 bi suy gifun_gia tri hay khong. Bao eao k€t quakinh doanh hQ'PnhAtphananh phAnsahtm eua T~ doan trong-Mo eao-k6rqua-ho~tcdQng·kinh-doanh eua eongty

lien k€t sau khi mua.

Bao eao t!i.iehlnh eua eongty lien k6t duge l~p clIngkY v&ibao eao t!i.iehlnh hQ'PnhAt eua T~p doan va sir d\lngcae ehlnh saeh k€ toan nhAt quan vo; T~p doan. Cae di~u ehinh hQ'PnhAt thieh hQ'Pda duge ghi nh~ de dam baocae eh~ saeh k€ toan duge ap d\lDgnhAt quan v6'i np doan trong truemg hQ'PeAnthi6t.

Dg pMng giam gia cae khoan dAu tu duge l~p viio thm diem eu6ikY e\l the nhu sau: D6i vo; eae khmin dAu~eh(mg khoankinh doanh: elin eir trieh l~p dg phong Iii s6 ehenh I~eh gifra gill.gAe ella eae khoan dAutu duge h~ehtoan tren s6 k6 toan 1&0hon gia tri thi truemg eua ehUng t~i thm diem I~p dg pMng.

14

CONG TY coPIL\N T~ f)oAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hiep,Thanh ph6 Bien Hoa, Tinh £>6ngNai

Bao do tai chlnh hQ'P'nhit giihl DieDclQ

Cho kY ke tom til ngay 01101/2018 denngay 30/06/2018

2.8 . Cac khOaDnCTphal thu

Cac khoan phai thu duoc thee doi chi ti€t theekY han phai thu, d6i nrong phai thu, loai nguyen t~ phai thu, va cac

yeu t6 khac thee nhu cAuquan Iy cua Congty.

Du phong no phai thu kh6 doi duoc trich I~p cho cac khoan: no phai thu qua han thanh tom ghi trong hop d6ngkinh t8, cac kheiroc vay no, cam k8t hop d6ng ho~c cam ket no va no phai thu chua den han thanh tom nhungkh6 c6 kha nang thu h6i. Trong d6, viec trich I~p du phongng phai thu qua han thanh tom duoc can Cll vao thoigian tra no g6c thee hop d6ng mua ban ban ddu, khong tfnh den vi~c gia h<.mng giila cac ben va nc;YpMi thu chuaden h~ thanh tom nhung khach nc;Yda lam vao tinh tr~ng pha san ho~c dang lam thu tl,lc giili th€, mAt tich, b6

tr6n.

2.9 •Hang tan kho

Hang t6n kho dugc ghi nh~ ban ddu thee gia g6c bao g6m: chi phi mua, chi phi ch€ bien va cac chi phi lien quantr\lc tiep khac phat sinh d€ c6 duc;Ychang t6n kho 0 dja di€m va tr~g thai t~i thm di€m ghi nh~ ban ddu. Sau ghinh~ ban ddu, t~i thm di€m I~p Bao cao tai chfnh neu gia tri thuArrc6 th€ th\lc hi~n dugc cua hang t6n kho thAphan gia g6cthi hang t6n kho dugc ghi nh~ thee giatri thudn c6 th€ th\lc hi~n duc;Yc.

Hang t6n kho dugc h~ch tom thee phuong phap ke khai thuOng xuyen.

Gia tri hang t6n kho dugc xac djnh thee phuang phap binh quan gia quy~n.

Phuang phap xac djnh gia tri san phfun do dang cu6ikY: Chi phi san xuAtkinh doanh do dang duc;Yc~p hgp theechi phi phat sinh thl,lCt8 cho tUng lo~i san phfun chua hoan thanh.

Dl,lphong giam gia hang t6n kho dugc I~p vao thm di€m cu6ikY la s6 chenh I~ch giila gia g6c cua hang t6n khoIOnhan giatri thuArrc6 th€ th\lc hi~n duc;Yc. '

2.10 . Hi sao e5cljnb

Tai san c6 djnh hilu hinh, tai san c6 djnh vo hinh dugc ghi nh~n ban ddu thee gia g6c. Trong quatrinh sir d\lIlg, taisan c6 djnh hilu hinh, tai san c6 djnh vo hinh dugc ghi nh~ thee nguyen gia, hao mon luy ke va giatri con I~i.

~:ijT':AN1LE

KhAuhao tai san c6 djnh dugc trfch thee phuang phap dU<mgthing vOi thm gian khAu hao dugc uac tfnh nhu sau:

Nha cica, v~t kien_tnlc 05 - 30 nam

May moc, thi€t bi 05 - 10 nam

Phuong ti~n v~ Uii,truy~n dan 06 - 10 nam

Thiet bi, d\mg C\l quan ly 03 - 05 namTai san c6 djnh khac 03 - 05 nam

Pharr m~m may tfnh

Quy~n sir dl,lDgdAtc6 thm h<.m

Quy~n sir dl,lDgdAtkhong xac djnh thm h~

03 nam

Trfch khAu hao thee thm h<.msir d\lIlg dAtKhong trfch khAu hao

2.11 . Bit clQng sancliu hr

B§t d<)ngsan dduillduc;Ycghi nh~ ban ddu thee gia g6c.£>6ivai bAtdQng san ddutu cho thue ho~t dQng dugc ghi nh~ thee nguyen gia, hao mon luy k€ va giatri con I~i.Trong do khAu hao dugc trich thee phuong phap dU<mgthing vOi thm gian khAuhao dugc uac tfnh nhu sau:

NM cua, v~t kien trUc

Quy~n sir dl,lDgd§t

05 - 30 nam

Khong trich khAuhao

15

- ------------------

CONG TY copHANT~ BoAN TlIEP TIEN LEN

G4A, Khu ph6 4, Plnrong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh f)6ng Nai

Bao clio tai ehinb hQ1>nhit giihl nien dQ

Cho kY k~ toan til ngay 01101/2018 d~n ngay30/06/2018

2.12 . Chi phi xiy dyng co ban dO'dang

Cac tai san trong qua trinh xay dung phuc vu muc dich san xuAt, cho thue hoac quan tri, hoac cho bAtkY muc dichnao khac, duoc ghi nhan thea gia g6c. Chi phi t~p hop bao g6m chi phi cho cac chuyen gia va d6i voi cac tai sandu dieu kien, chi phi di yay diroc ghi nh~ phil hop voi chfnh sach k~ toan cua Congty. KhAu hao cua nhtmg taisan nay, cilng gi6ng nhu cac loaitai san c6 dinh khac, se bit dAuduoc trichkhi tai san dli s!rl'Sang cho muc dich

sir dung.

2.13 . Chi phi tratruce

Cac chi phi dli phat sinh lien quan d~n k~t qua hOliltdQng san xuAtkinh doanh cua nhieukY k~ toan duQ'c hlilChtoan vao chi phitra truac de phan be, dan vao k~t qua hOliltdQngkinh doanh trong cackY k~ toan sau.

Vi~c tinh va phan be, chi phi tra truoc dai h~ vao chi phi san xuAtkinh doanh tUngkY k~ toan dUQ'Cclln cu vaotinh chill, muc dQtUng IOlilichi phi d~ chQn phucrng phap va tieu thuc phan be, hgp IY.Chi phi tra truoc duQ'cphanbe, d§.nvao chi phi san xufrt kinh doanh thea phucrng phap duemg thang.

2.14 . Cae khoan nC}'pbai tra

Cac khoan yay duQ'cthea d5i thea tUng d6i tugng cho yay, tUng kh~ uoc yay nQ'vakY h~ pbai tra cua cac khoiinyay. Truemg hgp yay, nQ'bang ngolilit~ thi th\IChi~n thea d5i chi ti~t thea nguyen t~.

Cac khoan nQ'phai tra duQ'cthea doi theakY h~ phai tra, d6i tugng phai tra, IO\linguyen t~ phai tra va cac y~u t6

khac thea nhu cAuquan ly cua Congty.

2.15 • Cae khoan yay

2.16 . Chi phi di yay

Chi phi di yay dUQ'cghi nh~n vao chi phi san xuAt,kinh doanh trongkY khi phat sinh,trir chi phi di yay lien quantr\l'c ti~p d~n vi~c ddu tu xay d\IDg ho~c san xuAt tai san do dang duQ'c tinh vao gia tri cua tai san do (duQ'c v6nhoa) khi co du cac dieu ki~n quy dinh trong Chufut mvc K~ toan Vi~t Nam s6 16 "Chi phi di vay". Ngoai ra, d6ivai khoan yay rieng ph\lCVl,l vi~c xay d\IDg tai san c6 dinh, bAt dQng san ddu tu, llii yay duQ'c v6n hoa k~ ca khi

thOi gian xay d\IDgdum 12 thang.

Cac khoan phai tra cho hang bOa dichVl,l dli nh~ duQ'ctil nguOi ban ho~c dli duQ'c cung cApcbo nguOi mua trongkY bao cao nhung thvc t~ chua chi tra va cac khoan phai tra khac nhu chi phi llii tien yay phai tra... duQ'c ghi nh~n

vao chi phi san xu!t, kinh doanh cuakY bao cao.

2.17 . Chi phi phil tra

Vi~c ghi nh~ cac khoan chi phi phai tra vao chi phi san xu!t,kinh doanh trongkY duQ'cth\IChi~n thea nguyen ticphil hgp giita doanh thu va chi phi pMt sinh trongkY. Cac khoan chi phi phai tra se duQ'cquy~t toan vai s6 chi phith\Ic t~ phat sinh. s6 chenh I~ch giita s6 trich truoc va chi phi th\ICt~ duQ'choan nh~p.

16

CONG TY copRAN T!P sOAN THEP TlEN LEN

G4A, Khu ph6 4, Phuong Tan Hiep,Thanh ph6 Bien Hoa, Tinh Dang Nai2.18 .vAn chu sa hfru

Ban cao tai chfnhhQ'P nh§t giihl nienIll}

Cho1<)'kS toantil ngay 01/0112018 dSn ngay30106/2018

V6n d~u nr cua chu s6 hilu duoc ghi nhan thea 56 v6n thuc g6p cua chu s6 htru.

Thang dir v6n cll ph~ phananhchenh I~ch gittamenhgia, chi phl true tiSp lien quan dSn vi~c phat hanh cll phieuva gia phat hanh cll phieu (ke ca cac tnrong hQPtai phat hanh cll phieu quy) va c6 the la thang du duong (neu giaphat hanh cao hon m~nh gia va chi phi true tiSp lien quan dSn vi~c phat hanh cll phieu) hoac thang dir am (nSu giaphat hanh thap hon m~nh gia va chi phi nvc tiSp lien quan dSn vi~c pMt hanh cll phiSu).

cll phi€u quy la cll phi€u do Cong ty phat hanh va dugc Cong ty roua llili,cll phiSu nay khong bi My b6 va sedugc tai phat hanh tr6 llilitrong khoang thm gian thea quy dinh cua phap lu~t v€ chUng khoan. cll phiSu quy dugcghi nh~ thea giatri th\Ic tS mua I~iva trinh bay tren Bang Can d6i kS toan la mQtkhoan ghi giam V6n d~u tu cuachu s6 hilu. Gia v6n cua cll phi€u quy khi tai phat hanh ho~c khisir dl,lIlgde tra cll nrc, thu6ng ... dugc tinh thea

phuong phap binh quan gia quy€n.

Lgi nhu~n sau thuS chua phan ph6i phan anh kSt quakinh doanh (Uii, 16) sau thuS thu nh~p doanh nghi~p va tiobhinh phan chia19i nhu~n ho~c xu Iy16cua Cong ty. Vi~c phan ph6i19i nhu~ dugc th\IChi~n khi Cong ty c619inhu~ sau thuS chua phan ph6i khongvugt qua muc19i nhu~ sau thuS_chua phan ph6i tren Bao cao tai chinh hgpnhat sau khi dii IOlilitrir anh huang cua cac khoan liii do ghi nh~til giao dich mua gia reoTruang hgp tra cll nrc,19inhu~ cho cM 56 hilu qua muc s619inhu~ sau thuS chua phan ph6i dugc ghi nh~n nhu truang hgp giam v6ng6p. Lgi nhu~ 5au thuS chua phan ph6i c6 the dugc chia cho cac oba d~u tu d\Ia trentY I~ g6p v6n sau khi dugcDlilihQi dang cll dong phe duy~t va sau khi dii trich I~p cac quy thea Di€u I~ Cong ty va cac quy dinh cua phap

lu~t Vi~t Nam.

~. ()\

~c6

,CH H'\~IG

cll nrc phai tra cho cac cll dong dugc ghi nh~ la khoan phiti tra tren Bang Can d6i kS toan cua Cong ty saukhi c6thong bao chia cll nrc cua HQi dangQulin trj Cong ty va thong bao ngay ch6t quy€n nh~ cll nrc cua Trung tamLUll kY chUng khoan Vi~t Nam.

2.19 • Doanhthu

Doanh thu ban hang

Doanh thu ban hang dugc ghi nh~ khi dang thm th6a man cac di€u ki~n sau:Ph~n16nrui ro va 19i fch glin li€n v6i quy€n so hilu san pharo ho~c hang h6a <:tiidugc chuyen giao cho ngummua;Cong ty khong con nam giu quy€n quan ly hang h6a nha ngum 56 hilu hang-h6a ho~c quy€n kiem -soat-hangh6a;Doanh thu dugc xac dinh tuang d6i chic chlin;Cong ty dii thu dugc ho~c se thu dugc Igi fchkinh t€ til giao djch ban hang;

Xac dinh dugc chi phf lien quan dSn giao djch ban hang.

Doanh thu cungcapdich v¥

~anh~~~~~~~_khi~~~~~~~~

Doanh thu dugc xac dinh tuang d6i chic chlin;

C6 kha nang thu dugc19i fch kinh tStil giao djch cung cap djch ~ d6;

Xac dinh dugc ph~ cong vi~c dii hoan thanh vao ngay I~p Bang can d6i kS toan;Xac dinh dugc chi phi pMt sinh cho giao dich va chi phi d~ hoan thanh giao dich cung cap djchV1,l d6.

Ph~n cong vi~c cung cap djchV1,l dii hoan thanh duQ'cdc dinh thea phuong pMp danh gia cong vi~c hofm thanh.

17

CONG TY co pRAN T~ f)oANTHEP TIEN LEN

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

Bao cao tai chinh hQ"Pnh§t gifi'anien dQ

Cho leY k€ toan til ngay 01/0112018 den ngay30/06/2018

Doanh thu hoat Q{5ngtai chinh

Doanh thu phat sinh tir ti~n lai, ti~n ban quyen, ca nrc, 19inhuan diroc chia va cac khoan doanh thu hoat dQng taichinh khacducc ghi nh~ khi thea man d6ng tho; hai (2) di~u ki~n sau: .

C6 kha nang thu duoc 19i Ich kinh t€ tir giao dich d6;

Doanh thu duoc xac dinh nrong dai chic chin.

ca nrc, 19i nhuan duoc chia duoc ghi nh~ khi Congty duoc quyen nhan ca nrc hoac duoc quyen nhan 19i nhuantir viec gop van.

2.20 . Cac khoan giam trir doanh thu

Cac khoan giam trir doanh thu ban hang, cung cAp dichV\I phat sinh trongkY g6m: Giamgill.hang ban va hangban bi tra lai.

Cac khoan giam gill.hang ban, hang ban bj tra l~i phat sinh cUngkY tieu th\l san phfun, hang h6a dichV\I dUQ'cdi~uchinh giam doanh thu cuakY phat sinh. Truang hgp sfm phfun, Mng hoa, dichV\I d~ tieu th\l tir cackY wac,denkY sau mm phat sinh cac khoan giam-trir doanh thu thi duQ'c ghi giam doanh thu thea nguyen tic: n€u phat sinhwacthoi diem phat hanh Bao cao tai chinh hgp nhdt thi ghi giam doanh thu tren Bao cao tai chinh hgp nhdt cuakY l~p bao cao (ky truac), va n8u phat sinh sau tho; diem pbat hanh Bao cao tai chinh hgp nhdtthi ghi giam doanh

thu cuakY phat sinh(Icy sau).

::=:::::"105

01'

2.21 . Gia vAnbang ban

JIH\!ElA

:'.\5

Gia v6n hang ban trongkY dugc ghi nh~ phil hgp vm doanh thu pMt sinh trongkY va dam baotuan tM nguyentic th~ trQng. Cac truOng hgp hao h\lt v~ttuhang h6a vuqt djnh muc, chi phi vuqt djnh muc binh thuOng, Mngt6n kho bi mdt mat sau khi d~ trir di phfut trach nhi~m cua t~p the, ca nhan c6 lien quan, ... dugc ghi nh~n dAydu,kip tho; vao gill.van hang ban trongkY,

2.22 . Chi phi tai chinh

Cac khoan chi phi duQ'cghi nh~n vao chi phi tAichinh g6m:

Chi phi ho~c cac khoan 16lien quan den cac ho~t dQng dAutu tAichinh;

Chi phi di vay van;Cae khoan-16 do thanlr ly;_chuy€n=nhugngchUng khomngkh~ chi-pht giao dich ban .chUngkhoan;

Dl,lphOng giam gill.chUng khoankinh doanh, dl,lphong tan thit dAu tu vao dan vi khac, khoan 16phat sinh khiban ngo~i t~, 16tY gill.h6i doaL ..

Cac khoan tren duQ'cghi nh~ thea tang s6 pMt sinh trongkY khong bu trir vm doanh thu ho~t dQngtai chtnh.

2.23 . Thu@thu nh,p doanh nghi~p

a) Chi phi thue TNDN hi~n hanh

Chi phi thue TNDN hi~n Mnh duQ'cxac djnh tren cO'sa thu nh~p chiu thu€ trongkY va thue sudt thu8 TNDNtrong kY k€ toan hi~n hanh.

b) Thu€ sufit thu€ TNDN nam hi~n hanh

Cong ty hi~n dang ap d\lIlg muc thu€ suit thue TNDN la 20% d6i vai ho~t dQngkinh doanh chokY k€ toan tirngay01101/2018 den ngay30/06/2018.

18

CONG TY CO pHAN T~ I)OAN Tlmp TIEN LEN

G4A, Khu ph5 4, Phuong Tan Hi~p,

Thanh ph5 Bien Hoa, Tinh Dang Nai

Bao cao tsi ebinb bQ"Pnbit giihl nien dQ

Cho leY ke toantil ngay 0110112018 den ngay30/06/2018

2.24 . Cac ben lien quan

Cac ben diroc coi la lien quan n€u ben do co kha nang kiem soat hoac co anh huang dang k6 d5i voi ben kia trongvi~c ra quy€t dinh v~cacchinh sach tai chinh va hoat dQng. Cac ben lien quan cua Congty bao gam:

Cac doanh nghiep true tiSp hay gian tiSp qua mQt hoac nhieu trung gian co quyen kiem soat Congty hoac chiusu kiem soat cua Congty, hoac cung chung str kiem soat voi Congty, bao gam ca cengty me, congty con va

cong ty lien k€t;Cac ca nhan true ti€p hoac gian tiep nkI quyen bieu quyet cua Congty rna co anh huang dang k~ d6i voiCong ty, nhiing nhanS\l quan Iy chu eh6t eua Congty, nhUng thanh vien m~t thiSt trong gia dinh eua cae ca

nhan nay;Cac doanh nghi~p do eac ca nhan neU tren nkI trge tiSp ho{lc gian tiSp phArrquan trQng quy~n biSu quYStho{lcco anh huang dang kS t6'i cac doanh nghi~p nay.

Trong vi~c xem xet tUng m5i quan h~ eua cac ben lien quan dS ph\lCV\l cho viec I~p va trinh bay Bao cao taiehinh hQ'Pnhdt , Congty eM y t6'i ban chdt cua m5i quanMhon la hinh thuc phap Iy cua cac quanMdo.

2.25 . ThOng tin bQpb~n

Ho~t dQng kinh doanh eac san phfun thep chiSm tren 90%tY trQng toan bQ ho~t dQng cua Congty va chu ySu dien ~ra tren lanh th6 Vi~t Nam, do do Congty khong I~p bao cao bQ pMn theo linh V\lCkinh doanh va khu V\lCdia1Y· "«

·.'rI~N\

30/06/2018 01/01120183 . TIEN vA cAc KHoANTUONG DUONG TIEN

Ti€n m{lt

Ti8n gui ngan hang khongleY h~n

Cac khoan mong duong ti8n

VND

191.844.990

68.581.059.112

59.416.033.710

VND

166.203.881

80.977 .459 .249

79.038.583.639

160.182.246.769128.188.937.812

T~i 30/06/2018, cac khoan mong duong ti€n la ti€n gui coIcy h~ du6'i 03 thang eo giatri 59.416.033.710 VNDduQ'cgui t~i cac ngan hang thuong m~i v6'i Hlisudttil 4,3%/nam dSn 5,3%/nam.

19

CONG TY co pHAN T~ DoAN THEP TIEN LEN

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

Bao cao tai chinh hI}'PnhAt giihl nien 49

Cho leY k€ toan til ngay 0110112018 den ngay30/06/2018

4 . cAc KHoAN DAu TIT TAl CHtNH

a) Chu-ng khoan kinh doanh30/06/2018

Gia gbe Gia tri hop Iy DIJ phong

vND VND VND

Congty C6 phftnPhanb6n vaH6aI

1.580.867.750 774.000.000 (806.867.750)~ ,

chat Dau khiCong ty C6 phftn T~p doan Hoa Sen

Cong ty csphAnDAunr Cong nghiep 1.352.025.000 552.300.000 (799.725.000)Tan TiilOCeng ty cephAnFPT 1.811.936.000 1.265.750.000 (546.186.000)

Cong ty cephAnChung khoan Sai 1.272.405.750 855.000.000 (417.405.750)GonCong ty cephAnLQe H6a DAu Binh 1.235.370.280 900.000.000 (335.370.280)SonCong ty cephftn Hang Khong VietJet 1.431.043.350 1.134.400.000 (296.643.350)

cb phi€u khac 3.812.036.292 2.511.412.210 (1.300.624.082)

12.495.684.422 7.992.862.210 (4.502.822.212)

0110112018

Gia goc Gia tri hop Iy DIJphong

VND VND VND

1.580.867.750 967.500.000 (613.367.750)

1.637.076.938 1.470.000.000 (167.076.938)

1.264.393.750 586.800.000 (677.593.750)

3.277.677.097 2.808.988.490 (614.129.118)

7.760.015.535 5.833.288.490 (2.072.167.556)

Gia tr] hop ly ella cac chirng khoan kinh doanh duoc xac dinh theo gia d6ng ella ella cac chimg khoan nay tren san HNX va HOSE tai ngay 0110112018 va30/06/2018.

b) Diu tu gop vAnVaG Cong ty lien k~t

Khoan dAutuVaGCong ty cb phAn Thep B~e Nam voitY l~ Igi feh va bi~u quy€t la 48%. Gia gbe ella khoan dAutu khong thay dbi tiilingay dAuleY va eubi leY Ia 172.800.000.000 d6ng.Gia tri ghi s6 theo phuong phap vbn eM sa h!lu ella khoan dautu tiilingay dau leY va eu6i leY IAnIuQ"tIa 194.772.129371 d6ng va 217.417.533.742 d6ng.

C6ng ty chua xae djnh gia tri hgp Iy ella khoAn dAutu tai ehfnh VaGCongty lien k€t nay do Chuftn mlJe K€ toan Vi~t Nam, Ch€ dQ K€ toan doanh nghi~p Vi~t Nam chua e6 huang dfule\l th~ vS vi~e xae djnh gia trj hgp IY.

20

CONG TY coPHAN T!p DoAN THEP TrEN LEN

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

Bao cao tai ehinh hgp nhit giihl nien<Ii}

Cho kY k€ toan til ngay 0110112018 d€n ngay30/06/2018

5 . pllAI THU NGAN H~ CVA KHACH HANG

a) Phii thu etia khach hang ehi ti~t theo khach bang e6sadtr 16'n30/06/2018

Cong ty C6 phanThepB~cNamCongTyTNHHSanXuat ThuongM~i TMp ThanhChungCHlPMONGGROUP CO., LTDPhai thu khachhangkhac

Giil tri D1,lphOng

VND59.330.813.788

VND

154.696.232.674

39.416.664.020

319.053.309.008 (12.281.942.581)

(12.281.942.581)572.497.019.490

b) Phai thu khach hang la cae ben lien quan-------59.330.813.788

Xem thong tin chi ti8t tai thuyetminh s6 37.

6 . TRA.TRU(JC CHO NGUOI BAN NGAN ~

30/06/2018

Gia tri D1,lphOng

VND VND

68.474.238.386

8.462.707.549 (1.205.418.000)

83.476.695.935 (1.205.418.000)

b) Tri tru6'e cho ngtrOi ban la eae ben lien quan._-----68.474.238.386

Xem thong tin chi ti8ttai thuy8t minh s6 37.

01/0112018

VNDGiil tri

VND155.237.663.220

160.389.302.320

13.136.576.134

257.219.339.699

585.982.881.373

155.237.663.220

D1,lphong

(13.376.376.450)

(13.376.376.450)

01101120.18

VND VND

D1,lphOng

(114.118.000)

a) Tra tnrec eho ngtrOi ban ehi ti~t theosadir 16'n

Cong ty TNHH 6.539.750.000KCT Co khf xaydung Hung Yen(*)

Cong ty C6 phanThep B~cNam

Tra trucechongiroi.ban.khac

Giil tri

6.539.750.000

13.626.656.088

3.609.922.474

23.776.328.562

13.626.656.088

(114.118.000)

(*) Day la khoan tra tnroc cho hop d6ng xay dung nha xuong s6 3 tren khu dAtQuang Trung nhimg do 10 dAt tai

day chualam xong thll We chuy~n d6i ml,lCdich sir dl,lDgdAtnen hgp d6ng dang ~ dimg.

21

CONG TY CO pRAN T~ f)oAN THEP TIEN LEN

G4A, Khu ph3 4, Phuong Tan Hi~p,Thanh ph3 Bien Hoa, Tinh D6ng Nai

7 . pHAI THU KHAc

a) NgADhan

PMi thu v€ c6 trrcva 19i nhuan duccchiaPhai thu ve llii tiengiri, ti€n cho vayPhai thu v€ baohiemxllhQiTam irng

Ky circe, Icy quy

PMi thu Cong ty

TNHHHoandu(*)

Phai thu khac

b) Dili h:'lD

Ky circe,Icy quy

CongtyTNHHLien doanh Xaydung VIC (**)

Bao caotii chinh hQ1lDhftt gifra nien dO

Cho leY k€ toan til ngay 0110112018den ngay30/06/2018

30/06/2018 01/0112018D\l phongGia triGia tri Dl,Iphong

VNDVNDVND VND

27.654.050.410

104.521.735 77.129.252

1.951.525 3.730.410

1.098.699.000

5.694.801

10.500.000.000

1.104.136.380

5.619.666

10.500.000.000

954.482.786 775.667.328

:~6~i HHIGK

12.466.283.036 AI-40.319.400.257

10.600.000

4.335.500.000

10.600.000

4.335.500.000

4.346.100.0004.346.100.000

c) Phal tbu khac Ii cac beD lieD quaD

27.654.050.410

Xem thong tin chi ti€t tai thuyet minh s337.

(*) Phai thu Cong ty TNHHHoan CAuJ:heo~Hqp_d6nguy thac dAunr s5 OI/uTDTIPTHP.

(**) Theo Bien ban thoa thuan khong huy ngang s301/2017 ILD ngay 20/07/2017 v€ vi~c Hop tic dAu nr thanh

l~p lien danh xay dung voi cac di€u khoan chi ti€t sau:- Ten d\l an:Khu do thi mcriLai Cach, Huy~n Cam Giang, Tinh Hai Duang;- Cac ben tham gia: Cong ty TNHH Lien doanh Xay d\lIlg VIC ( BenA), Cong ty TNHH MTV Thep PMc Ti€n(Ben B), Cong ty TNHH Nguy~n Hoang NgQc (BenC)va Cong ty CP DAutu Du lich San Tra (Ben D);- M\lc dich dAutu: tAng them suc m~ v€ mQim~t d~ cUng nhau tham gia th\lC hi~n dl,Ian;- T6ng s3 v5n g6p:25 tY d6ng, BenA g6p 45%, ben B g6p35%, Ben C va ben D m6i ben10% v5n dh~u1~;_ Quy€n 19i va trach nhi~m: Oic thanh vien duqc hmmg quy€n lqi theetY l~ v3n g6p va se duqc phan chia C\lth~bfuIg van ban. Ngoai ra, cac ben c6 trach nhi~m ph6i hqp ch~t cM vcri nhau trong qua trinh thl,IChi~nd\l an vakhong duqc hoan l~i ti€n dll tham gia g6p v3n khi khong tiep tl,lctham gia th\lC hi~n d\lan._Tien dQ:D\l an dang tri~n khai giai do~ 1xin pM duy~t quy ho~ch chi tiet11500va cac thu tl,lc lien quan.

22

CONG TY copRAN T~P DoAN TlIEP TrEN LEN

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

Bao cao tai chioh hQ'P ohitgiihl nien clQ

Cho Icy k8 toan til ngay01/0112018 clen ngay 30106/2018

8 . NC}xAu01101/201830106/2018

Gia g6c

Gia tri e6th€

thu h6i Giag6c

VNDT6ng gia tri cac khoan phaithu, cho vay quahan thanh toan hoacchua quahan nhung kh6 e6 kha nangthu h6i

VNDVND VND

- Cong ty TNHH MQt thanh 1.119.250.731

vien QuynhAnh Minh

- Cong ty TNHH Quang Thu 1.150.554.444

Cong Ty CP Dau TuVa 540.000.000

Thirong M~i Khiii Minh

- Cong ty Cong ty TNHH 14.695.539.320

Thuong maiTu vAnXaydung Dai DaiLong

1.119.250.731

1.150.554.444

540.000.000

14.695.539.320

- Cac khoan khac 3.379.785.746 50.000.000 3.380.617.538

50.000.000 20.885.962.03320.885.130.241

9 . HANG TON KHO30/06/2018 0110112018

VNDGia g6cGia g6c D\IphOng

VND VND VND

Hang mua dangdiduemg

Nguyen lieu, v~t

li~uCong cu, dung cu

Chi phi sanxuAtkinh doanhdo dang

Thanh pham

Hang hoa

4.659.721.730

464.202.024.231

230.130.768

(10.224.028.734) 496.995.585.364

220.270.768

(730.795.240)

(17.810.858.422)

1.727.917.922

50.601.451.549

950.318.383.119

1.727.917.922

106.493.837.951

1.442.080.691.914

2.019.394.324.516 (28.765.682.396) 1.499.863.608.722

23

Gia tri c6 th€

thu h6i

7.347.769.660

47.697.923

7.395.467.583

D\I phOng

(9.889.447.386)

(601.389.947)

(12.339.072.923)

(22.829.910.256)

C6NGTyc6pHANT~BOANTHEPTrnNLEN

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

I

Bao cao tai chinh hop nhit gilhl niendQ

CholeY k€ toantil ngay 0110112018denngay 30/06/2018

10 .CHIPHi XAY DV'NGco BAN DO DANG30/06/2018 01/0112018

VND VND

Xiy dung cooban dO'dang 9.218.966.692 64.378.274.440

- Xay dung nha kho Long Thanh 760.000.000 55.919.307.748

- Cong trlnh D€n Lir (l) 4.766.423.430 4.766.423.430

- Gia tri quyen sir dung dAt109D2 (2) 3.350.517.946 3.350.517.946

- Cac congtrlnhkhac 342.025.316 342.025.316

9.218.966.692 64.378.274.440

(1) Dir an xay dung toa nha van phong phat sinhtil nam 2013 tai Lo 3-9A, cum ti€u thu cong nghiep Hai BaTnmg, phuong Hoang Van Thu, quan Hoang Mai,thanh ph6 Ha NQi. D€n30/06/2018, tong ty dang co k€hoach chuyen d6i muc dich sir dung dAtva xay dung Toa nha h6n hop Van Phong, Trung tamthuongmai k€thop chung cu 17tAng theo Quyetdinh s6 10/2017-QDICT-PHT ngay 15/01/2017, tuy nhien chuaducc cac

cAp co th§m quyen phe duyet.(2) Gia tri quyen sir dung dAt109D2 -Khu cong nghi~p Tan T~o pbat sinh ~i Congty TNHH Thep Tay Nguyen.

Hi~n nay, Congty TNHH Thep Tay Nguyen dangth\lc hi~n cac thli t\1c-pbapIy v6i d6i tac va cac ben co lienquan d€ hoan cit cac thli t1,lcchuy€n nhugng quy~n sir d\ll1gdAtcho Congty TNHH Thep Tay Nguyen.

24

CONG TV CO PHA.N T~P DoAN THEP TIEN LEN

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

11 . TAl SAN CO DINH HUD HtNH

Bao cao tai chinh h91>nhit giii'a nienc1Q

Cho kY ke toan tlr ngay 0110112018den ngay 30/06/2018

Nguyen gia

s6 du dAunam

- DAunr xay dung co ban hoan thanh

- Thanh Iy, nhuong ban

s6 dir cu6i kyGia tr] hao men lily k~

se du dau nam

- Kh§u hao trongky

- Thanh Iy, nhuong ban

s6 du cu6i kyGia tr] con l\li

Tai ngaydAunam

T\li ngay cu6i ky

Nha cira, v~t ki€n

true

VND

163.215.078.798

56.258.339.748

219.473.418.546

53.214.649.201

4.030.165.904

57.244.815.\05

110.000.429.597

162.228.603.441

May moe, thi€thi

VND

141.389.233.799

141.389.233.799

76.483.871.541

4.171.264.438

80.655.135.979

64.905.362.258

60.734.097.820

Phuong ti~n v~ tai,truyen dan

VND

69.247.155.883

(486.078.461)

68.761.077.422

46.225.948.266

2.557.308.458

(486.078.461 )

48.297.178.263

23.021.207.617

20.463.899.159

Trong do:

Nguyen gia tai san c6 dinh cu6ikY dll khAu hao h€t nhung vfuI con sir dung: 62.266.647.530 d6ng.

"'~0i ,.,' ....~~

25

Thi€t bi, dung cuHi san c6 dinh khac CQng

quanly

VND VND VND

1.258.658.395 328.870.503 375.438.997.378

56.258.339.748

~486.078.4612

1.258.658.395 328.870.503 431.211.258.665

906.772.322 306.120.491 177.137.361.821

69.636.600 10.828.375.400

~486.078.4612

976.408.922 306.120.491 187.479.658.760

351.886.073 22.750.012 198.301.635.557

282.249.473 22.750.012 243.731.599.905

CONG TY copHAN T~P BoAN THEP TIEN LEN

G4A,Khu ph6 4, Phuong Tan Hi~p, Bao cao tai chinh bQ1lnbit giii'a nien dQ

ThanhEh6Bien Hoa, Tinh £>fmgNai Cho kYk~tom tic nga;t01101/2018 d~nnga;t30/06/2018

12 . TAl sAN coBINH VO IDNHGia tri quyen sir PhArrmem may

d1,l1lgd~t tinh C2ng

VND VND VND

Nguyen gia

S6 du daunam 130.031.806.720 1.129.101.000 131.160.907.720

s6 ducu6i ky 130.031.806.720 1.129.101.000 131.160.907.720

Gia tr] bao mon loy k~

S6 du dau nam 8.930.532.525 375.300.220 9.305.832.745

- Kh~uhao trongkY 516.486.960 174.266.832 690.753.792

s6 dtr cu6i ky 9.447.019.485 549.567.052 9.996.586.537

Gia tr] con l\li ;

Tai ngay ddunam 121.101.274.195 753.800.780 121.855.074.975 13T\li ngay cu6i ky

C)

120.584.787.235 579.533.948 121.164.321.183 Z13 . BAT BQNG SAN BAu TV'

I _

\~IBiLdQng san diu nr chothue 0'

Giatri quyensir Nha cira, v~t~

d\illgd~t ki~ntrue Co sa ha tArrg C2ng

VND VND VND VND

Nguyen gia

S6 duddunam 10.783.345.700 8.125.242.617 7.096.445.938 26.005.034.255

s6 dir cu6i kY 10.783.345.700 8.125.242.617 7.096.445.938 26.005.034.255

Gia tr] bao mon loy k~, ~

So du dau nam

- Khau hao trongkY 203.131.068 443.527.872 646.658.940

S6 dir cu6i ky 203.131.068 443.527.872 646.658.940

Gili tr] con l\li

Tai ngay ddunam 10.783.345.700 8.125.242.617 7.096.445.938 26.005.034.255

Tal ngay cu6i ky 10.783.345.700 7.922.111.549 6.652.918.066 25.358.375.315

26

CONG TY copHAN T~ BOA.N THEP TIEN LEN

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

Bao cao tai chinh hQ'P nhAt giihl nien dQ

Cho kY k€ toan til ngay 01101/2018 d€n ngay30/06/2018

14 . CHI PHi TRA TRUOC nAI IL;.N30/06/2018 0110112018

VND VND

Chi phi muabao hiem 46.146.748

Chi phi cong cu dung cucho phan be, 87.430.376 104.991.459

Chi phi tra truce dai hankhac 1.782.658.223 1.622.367.103

1.916.235.347 1.727.358.562

15 . PHAJ: TRA NGU'01 BAN NGAN ~

30/06/2018 01101/2018

se c6 kha nangtra se c6 kha nang tra

Gia tri ng Ghi tri ng

VND VND VND VND

a) Phai tri ngtrOi ban chi ti~t theo nha cungcAp co sadir IOn

CongtyTNHH 67.348.966.844 67.348.966.844 67.306.398.101 67.306.398.101

Metal one VietnamCongtyTNHH 81.977.736.853 81.977.736.853 70.547.263.735 70.547.263.735

Marubeni -ItochuSteel Viet Nam

Cumic Steel 128.031.681.704 128.031.681.704

Limited

CongtyTNHH 42.686.141.666 42.686.141.666 28.333.508.336 28.333.508.336

pasco SS VINA

Phai tra cacd6i 22.590.487.038 22.590.487.038 19.729.103.502 19.729.103.502

nrong khac214.603.332.401 214.603.332.401 313.947.955.378 313.947.955.378

b) Phaitri ngO"ooban la cac ben lienquan 903.288.620 903.288.620 5.915.289.428 5.915.289.428

~-, \ ,,.>

cOl'',\\ \\\\:\C') \

'"~'A,tv~

Xem thong tin chi ti€t tai thuyet minh s6 37.

16 . NGU01 MUA TRA-TIEN TRU<1C NGAN ~

30/06/2018 0110112018

lSI STEEL CO.,LTD

Cong ty TNHH Xlch KMC Viet Nam

Cacd6i nrong khac

VND

3.997.629.634

3.320.148.207

2.920.633.540

VND

2.281.103.271

10.238.411.381 2.281.103.271

27

CONG TY co PRAN T~P DoAN TREP TIEN LEN

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

Bao cao tii chfnh hQ'P nhAt gifhl nien dQ

Cho kY k~ toan til ngay 0110112018 d~n ngay 30/06/2018

17 . TRUE vA cAc KHoAN PRAI NOP NRA NlfOC

se phai thu dftunam s6 phai nQP dAunarn

VND VND

599.451.210Thu~ Gia trj gia tang

Thu~ XuAt khAu, Nh~p khAu

Thu~ Thu nh~p doanh nghiep

Thu~ Thu nh~p ca nhan

Thu~ Nha dAt, Ti~n thue dAt

Cac loai thu~ khac

34.192.282.106

350.213.975

35.141.947.291

s6 phai nQP trong kY se d!l thuc nQP trongs6 phai thu eu6i kY s6 phai nQP eu6ikY

kYVND VND VND VND

192.946.776.069 194.011.836.219 465.608.940

18.825.319 18.825.319

38.030.223.433 25.851.058.656 46.371.446.883

2.875.345.369 526.285.301 2.699.274.043

152.720.473 152.720.473

24.000.000 24.000.000

49.070.720.926234.047.890.663 220.584.725.968 465.608.940

Quyet toan thue cua Congty S~ chiu S\f ki8m tra cua co quart thue. Do vi~e ap dung lu~t va cac qui djnh v~ thue d6i voi nhi~u loai giao djch khac nhau c6 th8 dUQ"egiai thieh thea nhieueach khac nhau, s6 thu€ dUQ"ctrinh bay tren Bao eao tai chlnh hqp nhAt gilla nien dQ c6 th8 bi thay d6ithea quy€t dinh cua co quan thu€.

28

\\'£\ t" I~.~. j J ~ J)

CONG TY copHAN T~ BOAN Tlmp TIEN LEN

G4A, Khu ph5 4, PhuongTan Hi~p,Thanh ph5 Bien Hoa, Tinh D6ng Nai

Bao cao tili chinh hop nhit giihl niendOCho kY k€ toan til ngay 0110112018d€n ngay 30/06/2018

18 .cm pHi PHAI TRA NGAN ~

- Chi phi lai vay

- Trich tnroc chi phi ti8n lucmg trongthoi gian nghi phep

- Chi ph! phai tra khac

19 .pHAI TRA KHAc NGAN JM.N

a) Cae khoan phaitra khac

- Kinh phi cong doan

- Bao hiem xa hQi

- Bao hiemy t€

- Bao hi€m thAtnghiep- cenrc, loi nhuan phai tra- Phai tra phi mUQ1ltai san th€chapvay ngan hang(*)

- Cac khoan phaitra, phai nQP khac

b) Phal tra khac lil cac ben lien quan

(Xem thong tin chi ti6t tai thuyet minh s537.)

29

30/06/2018

VND4.700.358.770

32.405.242

254.407.993

4.987.172.005

30/06/2018

VND

291.804.228

3.710

329.445

133.02010.062.500

3.189.605.410

1.561.065.8865.053.004.199

3.891.709.038

0110112018

VND

2.896.740.574

317.125.201

3.213.865.775

01/0112018

VND

289.984.408

1.365.206

9.724.500

1.130.595.6821.431.669.796

4.438.800

-coxc TY COPHAN T~P DoAN THEP TIEN LEN

G4A, Khu pha 4, Phuong Tan Hiep, Bao cao tai chfnh hQ'p nhAt giihl nien dQ

Thanh pht3 Bien Hoa, Tinh B3ng Nai Cho kYk8 toan tir ngay 0110112018 den ngay30/06/2018

20 . cAc KHoAN VAY NGAN H~N

01101/2018 TrongkY 30106/2018

Gfa tr] sa c6 kha nang tra no nng Giam Gia tri sa c6 kha nang tranc

VND VND VND VND VND VND

Ngan hang TMCP Cong thirong 248.037.497.193 248.037.497.193 366.874.599.890 327.653.823.893 287.258.273.190 287.258.273.190

Vi~t Nam - Chi nhanh KCN BienHoa

Ngan hang TMCP Ngoai thuong 61.729.077.568 61.729.077.568 240.880.658.157 110.360.381.313 192.249.354.412 192.249.354.412

Vi~t Nam - Chi nhanh Bien Hoa

Ngan hang TMCP Quan d¢i 85.010.901.083 85.010.901.083 121.911.251.387 130.806.524.834 76.115.627.636 76.115.627.636

Ngan hang TMCP SAiGon 14.770.428.253 14.770.428.253 107.887.000.000 72.908.428.253 49.749.000.000 49.749.000.000

Thuong tin - ChinhanhBAng Nai

Ngan hang TMCP SAiGon -HA 21.080.000.000 21.080.000.000 29.954.000.000 21.380.000.000 29.654.000.000 29.654.000.000

NQi - Chi nhanh BAng Nai

Ngan hangTMCP Vi~t Nam 157.304.206.527 157.304.206.527 235.990.461.731 257.760.120.091 135.534.548.167 135.534.548.167

Thinh VuongNgan hang TMCP SAiGon 112.615.000.000 112.615.000.000 397.806.000.000 337.960.000.000 172.461.000.000 172.461.000.000

ThU01lg Tin - Chi nhanh Go yAp

Ngan hang TMCP Cong Tlurong 156.684.609.957 156.684.609.957 354.189.407.467 429.541.713.192 81.332.304.232 81.332.304.232

Vi~t Nam - Chi nhanh Tay SAi

GonNgan hang TMCP SAiGon 18.342.000.000 18.342.000.000 204.772.000.000 153.088.000.000 70.026.000.000 70.026.000.000

Thirong Tin - Chi nhanh Tan Phu

Ngan hang TMCP SAiGon 17.666.600.858 17.666.600.858 278.180.758.851 195.389.979.154 100.457.380.555 100.457.380.555

Thuong Tin - Chi nhanh HungYen

30

CONG TY CO PHAN T~P BoAN TuEP T1EN LEN

G4A, Khu ph6 4, Phuong Tan Hiep,

TMnh phA Bien Hoa, Tinh Ddng Nai

20 . cAc KHoAN VAY NGAN H~N

Bao clio tili chfnh h(}'Pnhit giiia nien (IllCho Icy k8 toan til ngay 0110112018d8n ngay30/06/2018

0110112018

Gia tr] sA c6 kha nang tra nc

VND25.250.856.281

V~D25.250.856.281Ngfin hang TMCP Sai Gon

Thuongtin - Chi nhanhHaNQiNgan hang TMCPNgoai thuongVi~t Nam - Chi nhanh Hung Yen

3.160.000.0003.160.000.(>00

Ngan hang TMCPA Chau ChinhanhDdng Nai (ACB)Ngan hang BIDV-Chi nhanh HaThanhYay tAchirc va ca nhan khac 9.894.595.410

21.461.000.000 21.461.000.000

9.894.595.410

953.006.773.130953.006.773.130

TrongkY 30/06/2018

nng Giam Gia tr] sA c6 kha nang trang

VND VND VND VND354.487.265.300 192.077.357.377 187.660.764.204 187.660.764.204

32.591.563.259 7.761.759.259 27.989.804.000 27.989.804.000

64.614.000.000 34.997.000.000 51.078.000.000 51.078.000.000

18.858.077.700 3.050.000.000 15.808.077.700 15.808.077.700

81.603.166.818 75.266.805.439 16.230.956.789 16.230.956.789

2.890.600.210.560 2.350.001.892.805 1.493.605.090.885 1.493.605.090.885

Cac khoan vay nglin han cac Ngan hang thuong mai vacaetA chirc ca nhanvoi liIi suAt til 6,3%/nltmd€n 7,7%/nlimduocdam bao bfulg cac hop ddng ti€n giri, hang tdn kho hinh thanhtil nguAn vAn vay, quyen sa hilu nha, dAtva mQtsAtai san dam bAokhac

Thuy~t minh chi ti~t vi cac kh03n vay ngiin h\ln dBi vo-i cac ben lien quanMAi quanh~

Vay ngin h\lnOng Nguyen Ml,lnhHaBa Phl,lIDThj HAng

Chu tich HDQTTAng Giam d6c

30106/2018 0110112018

Goc Llli Goc Llli

VND VND VND VND

13.453.139.678 7.163.651.072

1.717.817.111 1.670.944.338

15.170.956.789 8.834.595.410

31

CONG TY coPHAN T~P DOAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong nn Hi~p, Bao cao tai chinh hlfp nhit gilhl nien 4Q

Thanh phB Bien Hoa, Tlnh D6ng Nai Cho Icy ke toan tic ngay 0110112018denngay 30/06/2018

21 . v6N CHl] SOHUu

a) Bang dai ehi€u biSn dQng eua van ehusahihl

V6n dAunr cuachu Thangdu v6n e6 c6 phi~u quyQuy dAunr phat Lei nhuan chua Loi Ich e6 d6ng

sahffu phlln trien phan ph6i khongkiem soatCQng

VND VND VND VND VND VND VND

sa dir diu nam tnrac 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

Lili trong Icy truce 178.784.358.336 3.710.086.609 182.494.444.945

Phan ph6i Iqi nhuan tai cong (83.185.564.000) (83.185.564.000)

ty mePhan ph6i Iqi nhu~ tai cong (2.173.209.582) (2.173.209.582)

tyeon

sa du euai ky trwe 846.455.640.000 :?1.743.395.153 (8.993.360.790) 51.546.932.622 469.497.269.840 26.723.973.240 1.406.973.850.065

sa dudiu nAmnay 929.623.130.000 ip43.395.153 (8.993.360.790) 51.546.932.622 548.255.792.749 28.981.217.259 1.571.157.106.993

Lili trong Icy nay 139.365.931.009 2.364.081.951 141.730.012.960

Phan ph6i loi nhu~ (.) (45.751.156.5002 ~45.751.156.5002

sa dueuai ky nay 929.623.130.000 21.743.395.153 (8.993.360.790) 51.546.932.622 641.870.567.258 31.345.299.210 1.667.135.963.453

(.) Theo Ngh] quy~tcua HQid6ng quan tr] s609/2017INQ-HDQT ngay19/12/2017, Cong ty cong b6 vi~e t~ (mg e6 tue dqt 1 nWn2017 bing ti~n vaitY l~ 5% (500 dAng!eAphieu) tlfang(mg tAngs6 ti€n ehi tra e6 tue la 45.751.156.500 d6ng. Ngay dllngIcY eu6i eilIlg la05/0112018.

32

CONG TY copHAN T~ DoANTmp TIEN LEN

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

Bao cao tai ehinh hQ'P nhit giii'a nien d9

Cho kY k€ toantil ngay01101/2018 den ngay30/06/2018

b) Chi ti~t van diu ttl cua ehu sO'hihl

T~ l~ Cu3i kY T~ l~ Dfru kY

(%) VND (%) VND

Ong Nguy~nM~ Ha 19,55% 181.779.840.000 19,55% 181.779.840.000

Ba Pham Thi H6ng 11,35% 105.488.250.000 11,35% 105.488.250.000

Ong Nguyen van Quang 9,44% 87.772.180.000 9,44% 87.772.180.000

Cac e6 dongkhac 58,69% 545.589.499.210 58,69% 545.589.499.210

cephi€u quy 0,97% 8.993.360.790 0,97% 8.993.360.790

100% 929.623.130.000 100% 929.623.130.000

c) Cac giao djch v~ van v6i cac chu SO'hihl va phin phai e6nrc, ehia IQi nhujn6 thang dfru nam 6 thang dAunam

2018 2017

VND VND

V3n dfrutu cua chusahtru 929.623.130.000 846.455.640.000

Vdngop tJaukY 929.623.130.000 846.455.640.000

Vdngop cudikY 929.623.130.000 846.455.640.000

cstuc, lainhudn phai tra tJaunam 9.724.500 8.032.500 -Cd t!.lc.loi nhudn phai tra trongkY 45.751.156.500 85.358.773.582

\ 1

+ c6 rue, loi nhuan ehia trenlei nhuan namtnroc 45.751.156.500 85.358.773.582 )NC

+ cerue, lei nhu~ t~m ehia tren lqi nhu~nkY nay 1\\1(1

Cd t!.lc./(1i nhu~n tJlichitra bang tiJn (45.750.818.500) (83.183.872.000) , KII

+ c6 rue, lqi nhu~ ehia tren lqi nhu~ nam tru6e (45.750.818.500) (83.183.872.000) \A

+ c6 rue, lqi nhu~ t~ ehia tren lqi nhu~kY nay._.'Kif

S6 dueu6i kY 2.182.934.082 -=10.062.500

d) C6 phi~u30/06/2018 01/0112018

~

S6 luqng e6 phi€u dangIcy pMt hanh 92.962.313 92.962.313 ~

S3 luqng e6 phieruta pha.thanh vl'l-g6p-y6n dAydu 92.962.313 22.962.313 N'

- C6 phiiu pM thong 92.962.313 92.962.313 IfBl

S6 luqng e6 phi€u dUQ'emua l~i(cdphiiu qujl) 1.460.000 1.460.000 {~

- C6phiiu ph6 thong 1.460.000 1.460.000 -~,l~S6 luqng e6 phi€u dang luu hAnh 91.502.313 91.502.313

.~

C6phiiu ph6 thong 91.502.313 91.502.313

M~nh gia e6 phi€u dang luu hAnh (VND) 10.000 10.000

e) Cae quy eongty30/06/2018 01/0112018

VND VND

Quy dAutu pbat trien 51.546.932.622 51.546.932.622

51.546.932.622 51.546.932.622

33

CONG TY co pHAN T~ BoAN TlIEP TIEN LEN

G4A,Khu ph64, Phuong Tan Hi~p,Thanh h6 Bien Hoa, Tinh I>6n Nai22 · CAC KHOAN MVC NGOAI BANG CAN B

Ngoai tf cac fo,i30/06/2018 0110112018

- I>6ng do faMy (USD) 800.466,82 824.413,68

- I>6ng Euro (BUR) 100,00 100,00

23 · TONG DOANH THU BAN HANG vA CUNG cAP DlCHVV6 thang ddu nam 6 thang ddu nam

2018 2017

VND VND

Doanh thu ban thanh pham 1.015.772.573.350 503.599.956.091

Doanh thu ban hang h6a 2.035.278.471.224 1.750.591.006.259

Doanh thu eung cApdjeh vu 7.090.093.873 5.791.290.826

3.058.141.138.447 2.259.982.253.176

Doanh thu d6i voi cac ben lien quan 559.364.931.453 387.804.434.056

(Xem thongtin chi tiet tai thuyetminh so 37.)

24 · cAc KHoAN GIAM TRU DOANH THU6 thang ddu nam 6 thang ddu nam ~

2018 2017 .'5.-......,_

VND VND TV

Hang ban bi tra lai 540.013.060 470.598.731 HWGiam gia hang ban 15.280.099 'A i(

3C540.013.060 485.878.830 ......-::

• . \"1

25 · GIA VON HANG BAN;P

6 thang ddu nam 6 thang ddu nam2018 2017

VND VND

Gia v6n cua thanh pham dii ban 962.075.150.705 454.272.435.090

Gia v6n cua hang hoa dii ban 1.793.484.686.840 1.519.023.296.906~

Gia v6n ella dich vu dii cung.cap, 2.580.435.440 3.026.739.341._>.

rDu phong/hoan nh~p du phong giam gia hang t6n kho 5.935.772.140 (3.478.239.703) :2.764.076.045.125 1.972.844.231.634 .....

5126 · DOANH THU HO~T BQNG TAl cHiNH

6 thang ddu nam 6 thang ddu nam2018 2017

VND VND

Lai ti€n girl, liii eho yay 1.662.508.186 1.199.784.279

Chiet khAuthanh toan, liii ban hang tra cham 555.841.696 117.980.767

Lai ban chimg khoan kinh doanh 1.557.749.492 916.517.189

C6 rue, loi nhuan duge ehia 27.804.050.410 214.000.000

Llii ehenh l~ehtY gili phat sinh trongkY 1.428.830.808 1.661.831.085

33.008.980.592 4.110.113.320

34

CONG TY coPHAN T~ DOAN THEP TIEN LEN

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

Baocao tai chinh hQ1>nhfttgiihl nien dl}

Cho leY k€ toan til ngay01/0112018 d€n ngay30/0612018

27 . CHI pHi TAl CHiNH

6 thang dAunam 6 thang ddu nam2018 2017

VND VND

Chi phi nguyen lieu, v~t li~u 281.476.446 315.003.932

Chi phi nhan cong 10.362.725.748 9.679.162.637

Chi phi khdu haotai san e6 dinh 4.162.687.409 3.057.055.515

Thu€, phi, l~ phi 188.813.123 273.206.939

Chi 'phi du phong 7.344.635.791 1.001.109.378

Chi phi dich V1,l mua ngoai 1.886.757.594 1.922.162.123

Chi phi khac bang ti8n 15.620.248.951 5.912.662.266

39.847.345.062 22.160.362.790

Lai ti8n yay

Chi€t khau thanh toan, H\imua hang tni cham

L6 do ban chirng khoankinh doanh

L6 chenh l~ehtY gia phat sinh trongleYD\I phong/hoan nhap du phong giam gia chirng khoan kinh doanh

Chi phi tai ehinh khac

28 . CHI pHi BAN HANG

Chi phi nguyen lieu, v~t li~u

Chi phi nhan cong

Chi phi khdu hao tai san e6 dinh

Chi phi dich V1,l mua ngoai

Chi phi khac b~g ti€n

29 . CHI rrrt QUAN LV DOANH NG~P

30 . CHI pHi TRUE THU ~ DOANH NGHI¥P ~N HANH

Chi phi thu€ thu nh~p doanh nghi~p hi~n hAnh

Cae khoan di€u ehinh chi phi thu€ TNDN eua caeleY truaevliochi phi thu€ TNDN hi~n hanbleY nay

Thu€ thu nh~p doanh nghi~p phai nQPdduleYThu€ thu nh~p doanh nghi~p dll nQPtrongleY

Thu~ TNDN phiii Dqp cu6i ky

35

6 thang dfiunam 6 thang d§u nam2018 2017

VND VND

47.408.404.111 35.914.815.442

115.753.385

1.520.866.814 764.241.625

731.192.118 475.128.349

2.430.654.656 (4.186.911.943)

622.030.278 306.052.673

52.713.147.977 33.389.079.531

6 thang dAunam 6 thang ddu nam2018 2017

VND VND

269.405.443 407.027.382.

8.085.573.872 7.757.416.139

2.365.054.232 2.272.949.674

10.394.570.261 5.272.990.124

9.989.060.238 8.747.750.747

31.103.664.046 24.458.134.066

.~

j.,.

.

.A,

p

6 thang ddu nrun2018

6 thang ddu nam2017VND

45.437.453.483

VND

38.030.223.433

34.192.282.106

(25.851.058.656)

46.371.446.883

52.060.469

37.747.583.678

(44.327.000.180)

38.910.097.450

CONG TY copHAN T~ DOAN TlIEP TIEN LEN

G4A,Khu ph6 4, Phuong Tan Hi~p,Thanhph6 Bien Hoa, Tinh D6ng Nai

Bao caotai chfnh hc;rpnhit githl niendQ

CholeY k§ toan til ngay 0110112018d~nngay 30/06/2018

31 . LAI CO BAN TREN CO PHIEU

Vi~c tinh toan llli CCY bantren c6 phieu c6 th€phan ph6i chocac c6 dongsahtru c6 phAnph6 thongcua Cong ty

duoc thuc hien dua tren cacs6lieu sau :6 thangdAunam 6 thang dAunam

2018 2017VND VND

139.365.931.009 178.784.358.336

139.365.931.009 178.784.358.336

91.502.313 91.502.313

1.523 1.954

Loi nhuansau thu€Loi nhuanphan b6 cho c6phieu ph6thong

C6phieu ph6 thong luuhanh blnh quan trongleY

Ui co ban tren c6 phi~u

Cong ty chua c6du tinh trich Quy khenthuong, phuc 19i tren Lei nhuansau thu€tai cac thai di€ml~p Bao cao tai

chinh.

Lai CCY bantren c6 phieu dll duoc di€u chinh h6i t6 theo quydinh tai ChuAnm\fck§ toan Vi~t Nam s6 30 - Ui

tren c6 phi€u.

32 . LAI SUY GIAM TREN CO PmEU

Theo Quy€t djnh cua HQid6ng quantri s608/2018/NQ-HDQT ngay24/05/2018, Cong ty cong b6 vi~c chi tra c6ruc bang c6 phi€u nrun2017. Theo d6, vi~ctinh toan 11lisuy giam tren c6 phieu c6 th€ pMn ph6i eho cae c6 dongsahihl c6 phAnph6 thOngcua Cong ty dugc th\fchi~n d\fa tren cac s6 li~usau :

6 thang dAunrun2018

Lgi nhu~ thuAnsau thu€

Lgi nhu~ phan b6 cho c6 phi€u ph6 thong

C6 phi€u ph6 thong luu hanh blnh quan trongleYC6 phi€u ph6 thong d\f ki€n dugc pMt hanh them

VND139.365.931.009

139.365.931.009

91.502.313

9.148.308

Ui suy giam tren c6 phi~u 1.385

33 . cm pHi sAN XUAT KINH DOANH THEO YEU TO6 thang dAunam

2018

Chi phi nguyen li~u,v~t li~u

Chi phi nhan cong

Chi phi khAuhao tilisan c6 djnh

Chi phi djchV\1 mua ngoai

Chi phi khac bang ti€n

VND

1.018.065.097.077

19.999.915.057

12.165.788.132

13.028.336.253

25.809.190.480

1.089.068.326.999

36

6 tMng dAunrun2017

VND178.784.358.336

178.784.358.336

91.502.313

~9~·~

"* i.'.~

• Q~

.....

1.954

6 thang dAunamZ01"7VND

472.594.901.815

19.612.239.291

10.919.282.779

13.218.162.755

11.926.616.273

528.271.202.913

CONG TV CO pHAN T!p I>OAN TlIEP TIEN LEN

G4A, Khu ph6 4,PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh £l6ng Nai

Bao cao tiii chinh hQ'Pnhit gifra nien dQ

Cho kY k~ toan til ngay 01101/20 18 d~n ngay30106/2018

34 .CONGCVTAICHiNH

Cac loaicongcu tai chinh cua Congty bao g6m:Gia tri s6 k~ toan

30106/2018 01101/2018

VNDGia g6c D\l'phongGiag6c

VND VNDVNDD\l'phOng

Tiii san tiii chinh

Ti€n va cac khoannrong duong ti€n

Phai thu khachhang, phai thu khac

£lfiu nr ngin han

128.188.937.812 160.182.246.769

617.l62.519.747 (19.629.712.241) 602.795.264.409 (13.376.376.450)

12.495.684.422 (4.502.822.212) 7.760.015.535 (2.072.167.556)

(15.448.544.006)757.847.141.981 (24.132.534.453) 770.737.526.713

NQ'phai tra tai chinh

Vay va no

Phai trangiroi ban, phai tra khac

Chi phi phai tra

Gia tri s6 k~ toan

30106/2018 01/01/2018 tVND VND

)~1.493.605.090.885 953.006.773.130 ! 1

220.797.876.600 315.528.625.174r,

4.987.172.005 3.213.865.775

~1.719.390.139.490 1.271.749.264.079

Hi san tai chinh vanc phai tra tai chfnh chua duoc danh gia lai thea giatri hop 1:9tai ngay k~t thuckY k~ toannam do Thong tu210/20091TT-BTC va cac quy djnh hi~n Mnh yeu cdu trinh bay Bao cao tai chinh va thuy€tminh thong tin d6i v6i congC\l tai chinh nhung khong dua ra cac hu6ng dan tuong duong cho vi~c dAnh gia vaghi nh~ gia tri hgp 1:9cua cac tai san tai chfnh va ng pMi tra tai chinh, ngo~itrir cac khoan trich I~p d\l' phOngngpMi thu kh6 doi va d\l' phong giam gia cac khoan dfiu tu chUng khoan da dugc neu chi ti~t t~i cac Thuy~tminh

lien quan.

Quan 1:9riii ro tiii chinh

Rui ro tai chinh cua Congty bao g6mniLro thi truOng, rlii ro tin d\lIlg va rlii ro thanh khoan. Congty da xay d\l'IlgM th6ng ki~m smit nh~m dam bao Sl,Tcan-bfug-ermirc-hwl:9 gifrachi phirliiTO pMt sinh va chi phi quan 1:9rUi ro.Ban di€u himh Congty c6 trach nhi~m thea dOi quytrlnh quan 1:9rlii ro d€ diun bao S\l'can b~g hgp 1:9gifra rlii rova ki€m soat rlii ro.

Rui TO thi tTlrO'ng

HOC;ltdQng kinh doanh cua Congty se cM y~u chiu rlii ro khi c6 S\l'thay d6i v€ gia,tY gia h6i doai va lai suftt.

37

CONG TY copRAN T~ BoAN Tlmp TIEN LEN

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

Bao cao tai chfnh hQ'P'nhh gifra nieneli}

Cho kY ke toan tir ngay 01101/2018 den ngay30/06/2018

Rui ro v~ gill:

Congty chiu rui ro v~gia cua cac cong cuv6n phatsinh tir cac khoandAutu c5phieung~nhan va dai hando tfnhkhong ch~c ch~ v~ gia tuong lai cua c5 phieu dAu tu. Cac khoan dAu tu c5 phieu dai han diroc nim giu voi mucdich chien hroc liiu dai, tai tho; diem ket thuckY ke toan Congty chua c6k6 hoach ban cac khoan dAutu nay.

re 1 namtro xuong

Tren 1namden 5 nam Tren 5 nam CQng

VND VND VND VND

T,i ngay 30/0612018

DAutu ng~ han 7.992.862.210 7.992.862.210

7.992.862.210 7.992.862.210

T,i ngay 01/0112018

BAu tu ngan han 5.687.847.979 5.687.847.979

5.687.847.979 5.687.847.979

Rui ro v~tY gia h6i doai:

Cong ty chiu rui ro vetY gia do gia tri hQ'Ply cua cac lu6ng tien trong tuong lai cua mQt cong C\ltai chinh se biendQng theo nhUng thay d5i cuatY gia ngo~i t~ khi cac khoan yay, doanh thu va chi phi cua Congty dugc th\l'c hi~nbing don vi ti~n t~ khac v6'i d6ng Vi~t Nam.

Rui ro v~Hii suAt:

Cong ty chiu rui ro ve Hii suAt do giatri hQ'Ply cua cac lu6ng ti~n trong tuong lai cua mQt congC\l Uti chfnh sebien dQng theo nhUng thay d5i cua lai suAt thi truOngkhi Cong ty c6 phat sinh cac khoan tien giri c6 ho~c khongc6 kY h~, cac khoan yay va ng chiu lai suAt tha n5i. Congty quan ly rui ro lai suAtbing cach.phiin tfch tinh hinh 3:!c~ tranh trenthi truOng de c6 duqc cac lai suAtc6 IQ'icho m\lc dich cua Congty.

38

CONG TY coPHAN T~P f)OAN THEP TIEN LEN

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

Bao cao tai ehlnh hQ1lDh§t giii'a DieDdQ

Cho IcY k~ toan til ngay 0110112018 d~nngay 30/06/2018

Riii ro ttn d(lng

Rui ro tin dung Ia rui ro rna rnQtben tham gia trong mQt cong cu tai chinh hoac hQ'Pd6ng khong c6 kha nang thirchi~n duoc nghIaV1,l cuarnlnh dfut d~n t6n thAt vatai chinh cho Congty. Cong ty co cac nii ro tin dungtir hoatdQng san xuAt kinh doanh (chu y~u d6i voi cac khoan phai thu khach hang) va hoat dQng tai chinh (bao g6m tiangtri ngan hang, cho vay va cac cong cu tai chlnh khac),

Til 1 namtro xuong

Tren 1namd~n 5 nam Tren 5 nam Cong

VND VND VND VND

T\li ngay 30/06/2018

Tian va cac khoantuong dirong ti@n

Phai thu khachhang, phai thu khac

128.188.937.812 128.188.937.812

593.186.707.506 4.346.100.000 597.532.807.506

721.375.645.318 4.346.100.000 725.721.745.318 -, 1

T\li ngay 0110112018Ti@nva cac khoan 160.182.246.769tuong duong ti@n

Phai thu khach 585.072.787.959hang, phai thu khac

160.182.246.769)N(

. HIE

KI~

A4.346.100.000 589.418.887.959

745.255.034.728 4.346.100.000 749.601.134.728

G,},A

~

A

39

CONG TY co pHANT~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanhph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhStgiihl nien d.Q

Cho kY kB toan til ngay 01/0112018 dBn ngay30/06/2018

Rui ro thanh khoan

Rui ro thanh khoan la rui ro Congty g~p kh6 khan khi thirc hi~n cac nghla vu tai chinh do thieu v6n. Rui ro thanhkhoan cua Congty chu yBuphatsinh til vi~c cactai san tai chinh va nophai tra tai chinh c6 cac thoi diem dao hankhac nhau.

ThO; hanthanh toan cua cac khoanno phai tra taichinh dira tren cac khoanthanh toan dukiBn theo hQ'Pd6ng(tren cosadong ti€n cua cac khoan g6c) nhu sau:

Til 1namtro xueng

Tren 1namd~n 5 nam Tren 5nam CQng

VND VND VND VND

T\li ngay 30/06/2018

Vay va nc 1.493.605.090.885

Phai tra nguoi ban, 219.656.336.600phai tra khac

1.141.540.000

1.493.605.090.885

220.797.876.600

Chi phi phai tra 4.987.172.005 4.987.172.005

1.719.390.139.4901.718.248.599.490 1.141.540.000

T\li ngay 0110112018

Vay va nQ' 953.006.773.130

Phai trangum ban, 315.379.625.174phai tra khac

Chi phi pMi tra 3.213.865.775

149.000.000

953.006.773.130

315.528.625.174

TY

H~,n

. 3(

3.213.865.775

1.271.600.264.079 149.000.000 1.271.749.264.079

Cong ty cho rkg muc dQ t~p trung rlii ro d6i vOOvi~c tra nQ'la c6 the kiem soat duQ'c. CongtY c6 kha nlIDgthanhtoan cac khoan nQ'd~n h~til dong tien til ho~t dQngkinh doanh va tien thutil cac tai san Uti chinh dao h~.

35 . THONG TIN KHAc

(1) Theo nghj Quy~t HQi d6ng quan trj s603/20 18INQ-HDQT ngay02/05/2018, Cong ty cong b6 vi~c phat hanhc6 phi~u de chitra c6ttrc nam 2017 nhu_sau:

Lo~i chUng khoan: c6 phi~u ph6 thong;M~nh gia: 10.000 d6ng! c6 phi~u;Ngay dlIDgkY cu6i cung:29/06/2018;Ngay chftp nh~ niem y~t b6 sung:27/07/2018;TY I~thanh toan: 10%/ c6 phiBu (100 c6 phi~u nh~ dugc 10 c6 phi~u);

(2) Cong ty C6 phc1nthep Bic Nam - Congty lien k~t clia Cong ty CP t~p doan tMp TiBn Len dang thl,lChi~nnh~p khAu10 hang thep nh~p khAu pMt sinhtil nam 2017. Tuy nhien, d~n thm diem hi~n t~i10 hang nay moo dugcthong quan mQt phc1ndo vu6ng mic v€ thli Wc hai quan, giam sat hai quan trong khiiu nh~p khAu, congty BicNam da thl,lChi~n day du cac nghiaV\l thu~ d6i vOONhaNuac cho 10 hang nh~p khAu nay, nen Congty Ti~n Lenchua danh gia cac t6n thAt n~u c6 d6i v6'i10 hang nay. Trong wang hgp c6 t6n thftt xay ra thi t6n thftt se dugcphiin chia theotY I~gop v6n.

36 . NHirNG sV' ~N PHAT SINH SAU NGAy KET THUC KY KE ToAN

Khong coS1,l" ki~n tr<;mgy~u nao xay ra sau ngay kBt thUcIcy kB toan doi hoi dugc di€u chinh hay cong b6 tren Baocao tai chinh hgp nhftt gifra nien dQnay.

40

CONG TY co PH.AN T~ DOAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hiep, Bao cao tai chinh hQ'Pnhit gifra nien ill}

Thanh ph6 Bien Hoa, Tinh E>6ngNai CholeY k~ toan illngay 01101/2018 d~n ngay30/06/2018

37 . NGHI¥P VV vA soDU VOI cAc BEN LIEN QUAN

Trong Icy, Cong ty c6 cac giao dich phat sinh va s6 du tai ngay k~t thuc Icy k~ toan v6i cac ben lien quannhu sau:

(rieng d6i voi cac khoanvay v6i cac ben lien quanduoc neu chi ti~ttai thuyet minhs6 20.)

Giao dich phatsinh trong Icy:6 thang d~u nam 6 thang d~unam

M6iguanM 2018 2017

VND VND

Doanh thu 559.364.931.453 387.804.434.056

Cong ty ceph~ IMp B~c Nam Cong ty lien k~t 559.364.931.453 387.804.434.056

Mua hang 197.977.925.029 108.537.576.815

Cong ty cephan TMp B~c Nam Cong ty lien k~t 197.977.925.029 108.537.576.815

ca tire, IQi nhu,n c)U'Q'cchia 27.654.050.410

Cong ty ceph~ TMp B~c Nam Cong ty lien k~t 27.654.050.410

Phi huy ili}ng van 10.968.709.038

Ong Nguy€n M~ Ha CM tich HDQT 3.234.074.813

Ba Pham Thi H6ng T6ng Giam E>6c 6.484.106.100

OngNguy~n Van Quang Ph6 T6ng Giam 1.250.528.125

S6 du tai ngayk€t thuc Icy k~ toan:

M6iguanM 30/06/2018 0110112018

VND VND

Phal thu nglin h,n khach hang 59.330.813.788 155.237.663.220

Cong ty c6 ph~ Thep B~c Nam Cong ty lien k€t 59.330.813.788 155.237.663.220

U J. 68.474.238.386 13.626.656.088ng tnr6'c cho nha cung cap

Cong ty c6 ph~ Thep B~c Nam Cong ty lien k€t 68.474.238.386 13.626.656.088

Phai thu khac 27.654.050.410

Cong ty c6 ph~n Thep B~c Nam Cong ty lien k~t 27.654.050.410

Phai tra ngU'o; ban nglin h\ln 903.288.620 5.915.289.428

Cong ty c6 ph~ Thep B~c Nam Cong ty lien k~t 903.288.620 5.915.289.428

Phai tra khac 3.891.709.038 4.438.800

BaEh~ Thj H6ng_ A ng_Giam:d/ 1.612.106.100To . -oc

Cong ty c6 ph~ Thep B~c Nam Cong ty lien k~t 4.438.800

Gng Nguy€n M~ Ha CM tich HDQT 1.029.074.813

Gng Nguy~nVlUl Quang Ph6 T6ng Giam 1.250.528.125

Giao dich v6i cac ben lien quan khac nhu sau:6 thang d~u nrun 6 thang d~u ni!.m

2018 2017

VND VND

Thu nh~p clla T6ng Giam d6c 240.000.000 240.000.000

Thu nh~p clla cac thanh vien khac trong Ban di~u hanh va HQi 973.816.944 953.340.000

d6ng Quan tri

41

CONG TY copRAN T~P BOAN THEP TIEN LEN

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

Bao cao tai chinh hQ'Pnhit giii'a niendOCho leY k~ tom illngay01/01/20 18 d~n ngay30/06/2018

. 38 •so ireu so sAND

S6 li~u so sanh tren Bang Can d6i k~ tom hop nhat gilra nien dQva cac thuyet minh nrong ung la s6 li~u cua Baocao tai chinh hop nhAt eho nam tai ehinh k~t thuc ngay 31 thang 12 nam 2017 da diroc Congty TNHH HangKi€m tom AASC kiem toano S6 li~u so sanhtren Bao cao K~t qua hoat dQngkinh doanh hop nhAt gitra nien dQ,Bao caohru chuyen ti@nt~ hop nhat gitra nien dQ va cac thuyet minh wang ung Ia s6 li~u cua Bao cao tai chinhhop nhat giua nien dQ ehoIcy k~ tom ill ngay 01/0112017 d~n ngay30/06/2017 da dUQ'eCongty TNHH HangKi€m tom AASC soatxet.

Nguy~n M~nh Ha

CM tich HQid6ng QufmtriB~ Thj Kim Dung

NguOi l~p ~ tom truOng

D6ng Nai, ngay 20 thang 08 niim 2018

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