,------------------------------------------------------,I I

I CONG TYcoPHAN T~P DoAN THEP TIEN LEN II I

! MST: 3 6 0 0 5 1 2 8 3 0 !I //__________ ,I II ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, II II ,I I, ,I II ,I I

I BAo cAo TAl CHINH HOP NHAT II • I

I Quy 1 Dam 2019 II II ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I

: r " I~ G4A Khu phf 4, Plnnrng Tan Hi~p, Thimh phf Bien Hila, Tinh Bong Nai !~-----~------------------------------------------------~

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

G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh £>6ng Nai

NQIDUNG

BAo cAo TAl CHiNH H<}PNHAT QUY112019

Trang

Bao cao cua Ban T6ng Giam d6c

Bang can d6i k~ toan hop nhdt

Bao cao k~t qua hoat dQng kinh doanh hop nhdt

Bao cao luuchuyen ti€n t~ hop nhdt

Thuyet minh bao cao tai chinh hop nhat

Giai trinh chenh I~ch s6 lieu tren bao cao k~t qua hoat dQng kinh doanh hop nhat

quy 1Ham2019 va cungky nam truce

02-03

04-05

06

07-08

09-31

32-33

,4~, '?r'

~'

. * '':¢,«

"

- 1 -

CONG TY CO PHAN T~P DO AN THEP T[EN LEN

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

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhat

Cho ky k~ toanill 01/01/20 19 d~n31/03/2019

BAo cAo CVA BAN TONG GIAM DOC

Ban Tong Giam d6c Cong ty C6 phan Tap dean Thep Ti~n Len (sau day goi t~t la "Cong ty") trinh bay Bao cao cua mlnhva Bao cao tai chinh hop nhat cua Cong ty cho nam tai chinh k€t thuc ngay 31 thang 03 nam 2019.

CONGTY

Cong ty C6 phan np dean Thep Ti€n Len duoc chuyen d6itil" Cong TNHH Ti€n Len c6 chung nhan dangky kinh doanh

s6 4702000255 dp ngay 22 thang 11 narn 2001 thanh cong tyc6 phan; hoat d(>ng thea Gi~y chung nhan dangky doanh

nghiep cong ty c6 phan s6 3600512830 dangky l~n d~u ngay 18 thang 08 narn 2009, dangky thay d6i lftn thu 10 ngay 18thang 08 nam 2018 doSa K€ hoach va D~u tu Tinh D6ng Nai dp.

Tf\l sacua C6ng ty tgi: G4A, Khu ph6 4, Phu<'mg Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

H(n DONG QUAN TRJ, BAN TONG GrAM DOC VA BAN KIEM SOAT

Cac thanh vien cua H(>id6ng Quim tri trong nam va tgi ngay l~p bao cao nay bao g6m:A:

ang Nguy6n Mgnh Ha CM tjch ~;;-ang Nguy6n Van Quang Uy vien (

Ba Phgm Thi H6ng Uyvien '4ang Uy vien

1Duong Quang Binh '>'1\

ang D~ng Tu~n Dgi Uy vien ~

Cac thanh vien clla Ban T6ng Giam d6c dll di~u hanh C6ng ty trong nam va tgi ngay I~p bao cao nay baog6m:

Ba Phgm Thj H6ng T6ng Giam d6c

ang Nguy6n Van Quang Ph6 T6ng Giam d6c

ang DU011gQuang Blnh Ph6 T6ng Giam d6c

Ba DoloThj Kim Loan K€ toan truOl1g

Cac thanh vien clla Ban Ki~m soat bao g6m:

Ba Le Th] H6ng Li6u

Ba Cao Thj Hoai Tim

Ba Nguy6n Thj Tam

TruOng ban

Thanh vien

Thanh vien

CONG BO TRAcH NHl~M CUA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHINH HQP NHAT

Ban T6ng Giam d6c C6ng ty chiu trach nhi~m v~ vi~c l~p Bao cao tai chfnh hqp nh~t philn anh trung thl,fc,hqp Iy tinh hlnh

hogt d(>ng,k~t qua hogt d(ing kinh doanh va tinh hlnh luu chuy~n ti~n t~ Clla C6ng ty trong nam. Trong qua trinh I~p Bao

cao tai chfnh h91' nhM, Ban T6ng Giam d6c C6ng ty cam k~t dll tuan thu cac yeu cftu sau:

Xay d\mg va duy tri ki~m soat n(>ib(>rna Ban T6ng Giam dbc va Ban quan trj C6ng ty xac djnh la c~n thi~t d~ dam

bao eho vi~c I~p va trlnh bay Bao cao tai chfnh hqp nh~t kh6ng can sai s6t tr9ng y€u do gian I~n ho~c do nh~m Ifrn;

L\Ia ch9n cac chfnh sach k€ toan thfch hqp va ap d\U1gcac chfnh sach nay m(>tcach nh§t quan;

- 2 -

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

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

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

Bao cao tai chinh hop nh~t

Cho kY k~ toan ill 01/01/20 19 d~n31/03/2019

Dua ra cac danh gia va du doan hop Iy va th~n trong;

Neu ro cac chuan muc k~ toandiroc ap dung co duoc twin thu hay khong, co nhtrng ap dung sai lech trong y~u d~nmire dn phai cong b5 va giai thich trong Bao cao tai chinh hop nhat hay khong;

Lap va trinh bay cac Bao cao tai chlnh hop nhat tren co so tuan thu cac Chuanmire k~ toan, Ch~ dQ k~ toan doanhnghiep Vi~t Nam va cac quy dinh hien hanh co lien quan d~n viec l~p va trinh bay Bao cao tai chfnh hqpnhAt;

L~p cac Bao cao tai chfnh hqp nh~t dl!a trenCO' s6 ho~t dQng kinh doanh lien tvc, trir truOng hqp khong th€ cho r~ngCong ty se ti~p tvc ho~t dQng kinh doanh.

Ban T6ng Giam d6c Cong ty dam bao r~ng cac s6 k~ toan duQ'Cluu gift d€ phan anh tinh hinh tai chfnh ctia Cong ty, v6imuc dQ trung thl,l'c,hqp Iy t~i b~tcu thO'idi€m nao va dam bao r~ng Bao cao tai chinh hqp nhat miin thti cac quy djnh hi~n

hanh ctia Nha nu6c. D6ng thai c6 trach nhi~m trong vi~c bao dam an toan tai san ctia Cong ty va thvc hi~n cac bi~n phapthich hqp d€ ngan cMn, phat hi~n cac hanh vi gian I~n va cac vi ph~m khac.

Ban T6ng Giam d6c Cong ty cam k~t r~ng Bao cao tai chfnh hqp nh~t dll phan anh trung thl!c va hqp Iy tinh hinh tai chfnhctia Cong ty t~i thai di€m ngay 31 thang 03 nam 2019, k~t qua ho~t dQng kinh doanh va tinh hlnh luu chuy€n ti€n t~ chokYk~ toan k~t thuc cling ngay, phU hqp v6i ChuAn mvc, Ch~ dQ k~ toan doanh nghi~p Vi~t Nam thea dung thongtu200/2014/TT/BTC ngay 22112/2014 cua BQ tai chfnh va tuan thu cac quy djnh hi~n hanh c6 lien quan d~n vi~c I~p va trinhbay Bao cao tM chinh hqp nhfrt.

Cam k~t khac

Ban T6ng Giam d5c cam k~t r~ng Cong ty khong vi ph~m nghiaVl,l cong b5 thong tin thea quy djnh t~i Thongtu s5155/20J5/TT-BTC ngay 06 thang 10 nam 2015 cua BQ Hi chfnh huang dfrn v€ vi~c cong b5 thong tin tren thj truOngchUng khoan.

Chti tjch HQi d6ng quan tri

D6ng Nai, ngay23 thang 04 niim 2019

- 3-

CONG TY CO PH AN T~P DoAN THEP TlEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinhhop nhftt

Cho ky k@toanill 01/0112019 d@n31/03/2019

BANG CAN DOl KE ToAN HQP NHATTl;li ngay 31 thang 03 nam 2019

Mas6

TAl SAN

100 A. TAl sAN NGAN H~N

110 I. Ti~n va cac khoan turrng duong ti~n

III 1. TiSn

.112 2. Cac khoan tuong duong tiSn

120 II. D~u ttr tai chinh ng~n han

121 1. Clnrng khoan kinh doanh

122 2. DlJ phong giam gia chirng khoankinh doanh

123 3. DAutu nam gift d@nngay dao han

130 III. Cac khoan phai thu ngh han

131 1. Phai thu ngin han cua khach hang

132 2. Tra truce eho nguoi ban ngan han

136 6. Phai thu nganhan khac

137 7. DlJ phong phaithu ngan han kho doi

140 IV. Hang tBn kho

141 1. Hang t6n kho

149 2. DlJ phong giam giahang t6n kho

150 V. Tai san ngh han khac

151 1. Chi phi tra truce ngan han

152 2. Thu@gia tri gia tang duoc khau tnr

153 3. Thu@va cae khoan khae phai thu Nhanuae

200 B. TAl SAN DAI H~N

210 I. Cac khoan phai thu dai hl;ln

216 6. Phai thu dai h<;lnkMe

220 II. Tai san c6 djnh

221 1. Tai san e6 dinh hUu hinh

222 Nguyen gia

223 Gia tri hao mon luy k@

227 3. Tai san e6 dinh vo hinh

228 Nguyen gia

229 Gia tri hao mon luy k@

230 III. B§t dQng san d~u tll'

231 Nguyen gia

232 Gia tri hao mon luy k@

240 IV. Tai san do' dang dai hl;ln

242 2. Chi phi xay dlJllg co ban dO'dang

250 IV. Dh tll' tai chinh dai hl;ln

252 2. DAutu vao eongty lien k@t,lien doanh

260 V. Tai san dai hl;ln khac

261 1. Chi phi tra truae dai h<;ln

270 TONG CONG TAl sAN

Thuyetminh

3

4

5

6

7

8

16

6

10

II

12

9

4

8

-4-

31103/2019VND

2,373,186,730,202

108,870,803,545

38,039,413,973

70,831,389,572

8,128,228,513

12,076,795,782

(3,948,567,269)

499,572,353,032

564,429,616,287

20,139,741,538

13,022,914,369

(98,019,919,162)

1,725,880,672,827

1,745,796,570,942

(19,915,898,115)

30,734,672,285

704,737,154

29,970,942,4 78

58,992,653

617,562,320,156

7,510,600,000

7,510,600,000

356,497,483,665

242,159,287,245

441,632,878,742

(199,473,591,497)

114,338,196,420

131,160,907,720

(16,822,711,300)

24,388,386,905

26,005,034,255

(1,616,647,350)

27,460,322,509

27,460,322,509

199,955,612,703

199,955,612,703

1,749,914,374

1,749,914,374

2,990,749,050,358

0110112019

VND

2,233,854,634,234

88,540,924,481

31,074,285,710

57,466,638,771

10,157,883,853

12,351,081,594

(4,213,197,741)

2,020,000,000

586,769,588,747

619,747,969,386

21,031,565,270

13,099,719,794

(67,109,665,703)

1,520,720,052,117

1,615,748,922,493

(95,028,870,376)

27,666,185,036

442,925,750

24,956,561,359

2,266,697,927

N

612,729,611,549

7,510,600,000

7,510,600,000

363,219,518,973

247,377,946,842

444,757,981,982

(197,380,035,140)

115,841,572,131

131,160,907,720

(15,319,335,589)

24,711,716,375

26,005,034,255

(1,293,317,880)

17,090,148,006

17,090,148,006

198,342,116,830

198,342,116,830

1,855,511,365

1,855,511,365

2,846,584,245,783

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, PhuongTan Hiep,

Thanh ph6 Bien Hoa, Tinh 86ng Nai

Bao caoHli chinh hop nhatCho ky k~ toan tir 01/01/2019d~n 31/03/2019

BANG CAN DOl KE TOA.NHQP NHATT~i ngay 31 thang 03 narn 2019

(ti~p theo)

Mils6

Thuy~tminh VND

31103/2019NGUONVON

300 A. NQPHAITRA

310 I. NQ'ng~n han

311 1. Phai tra nguoi ban ngan han

312 2. Nguoi mua tra tien tnroc ngan han

313 3. Thu~ va cac khoan phai nQP Nha nuoc

314 4. Phai tra ngiroi lao dQng

315 5. Chi phi phai tra ngan han

319 9. Phai tra ng~n han khac

320 10. Vayva no thue tai chinh ngan han

322 12. Quy khen thuong, phuc IQ'i

330 II. NQ'dai han

337 7. Phai tra dai han khac

400 B. VON CHiJ SOntru

1,350,784,423,375

1,349,638,535,375

13 325,399,251,583

7,792,761,544

16 11,306,997,341

2,287,430,224

14 2,099,182,794

15 5,332,610,976

17 990,971,618,587

4,448,682,326

15

1,145,888,000

1,145,888,000

1,639,964,626,983

410 I. V6n chii sO'hu'u

411 1. V6n g6pcua ehiisahtru

c6 phieu ph6 thong coquyen bieu quy€t

18 1,639,964,626,983

1,021,106,210,000

1,021,106,210,000411a -

411b -

412 2.

415

c6 phieu uudiii

Thang dir v6n e6 ph~n

5. C6 phieu quy

21,743,395,153

(8,993,360,790)

51,546,932,622

525,631,708,436

495,879,395,198

29,752,313,238

28,929,741,562

418 8. Quy d~u tu phat tri€n

421 11.LQ'inhu~n sau thu~ chua phiin ph6i

LN chua phdn ph6i lilyki din cu6ikY truo'c

LN chua phdn ph6ikY nay

429 13.LQ'ifeh e6 dong khong ki€m soat

«0 TONGCQNGNGUONVON2,990,749,050,358

AT"; K;m LoanK~ toan tru6ng

D6 Thi Kim Dung

Nguai I~p

D6ng Nai, ngay 23 thcmg04 niim 2019

- 5 -

0110112019

VND

1,237,548,635,798

1,236,402,547,798

188,972,446,703

2,493,598,274

12,718,422,863

6,946,593,682

3,915,719,004

5,959,767,782

1,010,512,734,264

4,883,265,226

1,146,088,000

1,146,088,0001

1,609,035,609,985 G

H1,609,035,609,985 ,J.1,021,106,210,000 L1,021,106,210,000

T.-

21,743,395,153

(8,993,360,790)

51,546,932,622

495,879,395,198

411,021,556,249

84,857,838,949

27,753,037,802

2,846,584,245,783

Chii tjeh HQi d6ng qm'm trj

CONG TY CO PHAN T~P DoAN THEP TIEN LENG4A, Khu ph6 4, Phuc:'mgTfmHi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hQ'PnhM

Cho kY k~ toan tir0110112019d~n 31/03/2019

BAo cAo KET QuA HO~T DONG KINH DOANH H<}P NHA.TTir 0110112019d~n31103/2019

Lfiy k~ diu nam d~n cuBiky

Tir 0110112019d~n Til"0110112018d~n31103/2019 31103/2018----------------

Thuyetminh

Mli sB CHi TIEU

VND VND

Ol 1. Doanh thu ban hang va cung c§p djch v\l

02 2. Cac khoan giam tnr doanh thu

10 3. Doanh thu thu§n ban hang va cung c§p djchV\I

11 4. Gia vBn hang ban

20 5. LQ; nhu~n gQPv~ ban hang va cung c§p djch v\l

21 6. Doanh thu heat dQng tai ehinh

22 7. Chi phi tai chinh

20

21

1,298,966,351,908 1,467,677,181,785

447,292,854 540,013,060

1,298,519,059,054

1,184,565,364,514

113,953,694,540

1,571,943,442

16,139,038,357

15.930.343.656

1,613,495,873

8,607,068,769

42,586,344,840

1,467,137,168,725

1,292,245,414,480

174,891,754,245

22

23

24

3,101,731,168

18,375,829,183

16.803.818.265

3,366,095,658

17,432,850,925

17,118,127,938

Trang do: Chi phi liii vay23

24 8. Phan liii hoac 16trong congty lien doanh, lien k~t

25 9. Chi phi ban hang 27

2710. Chi phi quan Iy doanh nghiep

11. LQ; nhu~n/(16) thu§n tir hoat dQng kinh doanh

12. Thu nhap khac

13. Chi phi khac

26

30

31

32

49,806,681,889 128,432,773,025

25

26

290,689,700

10,660,074,751

(10,369,385,051)

39,437,296,838

550,920,987

815,430,651

40 14. LQi nhuan khac

50 15. T8ng IQ·jnhu~n k~ toan trutrc thu~

51 16. Chi phi thu~ thu nhap doanh nghiep hien hanh

(264,509,664) ~-;;;;

128,168,263,361

29 26,819,708,0818,508,279,840

52 17. Chi phi thue thu nhap doanh nghiep hoan lai 29

60 18. LQ; nhugn sau thu~ thu nh~p doanh nghi~p

61 19. LQ; nhu~n sau thu~ cua c8 dong cua cong ty m~

62 20. LQ; nhu~n sau thu~ cua c8 dong khOng ki~m soat

70 21. Lai cO'ban tren c8 phi~u

101,348,555,28030,929,016,998

29,752,313,238

1,176,703,760

99,343,692,968

2,004,862,312

30 325

1yY)~~ Thj Kim Loan

K~ toan truc:'mg

DB Thj Kim DungNgueri I?p Chti tjeh HQi d6ng quan trj

- 6-

CONG TV CO PHAN T~P f)OAN THEP TIEN LEN

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

Bao cao tili chinhhop nhftt

Cho ky k~ toantir 01/01/2019 d~n 31/03/2019

BAo cAo LUU CHUYEN TIEN T~ HQ'p NHAT(Theo phutmg phdp gidn tiip)

Til' 0110112019d~n 31103/2019

Mils6 CHi TIEU

Thuyetminh

Til' 0110112019d~n31103/2019

Til' 0110112018d~n31103/2018

VND VND

I. Luu chuyen ti~n til' hoat dilng kinh

01 1. Loi nhu{in trutrc thui

2. lJiiu chinh clio cdc khoan

02 Khau hao tai san c6 dinh va b~t d<)ngsan d~utu

13 Hmg, giam ch(mg khmln kinh doanh

14 Ti~n lai yay da tra

15 Thu~ thu nMp doanh nghi~p da n<)p

17 Ti~n chi khac cho hO<;ltd<)ngkinh doanh

39,437,296,838 128,168,263,361

7,080,511,856 6,135,797,733

(44,467,349,274) 1,973,381,127

8,157,481,910 (4,301,574,060)

15,930,343,656 16,803,818,265

26,138,284,986 148,779,686,426

55,704,304,232 (72,844,378,754)

(130,047,648,449) (620,053,462,367)

129,005,137,141 (13,827,955,236) ~.__,.

(156,214,413) (57,710,774) );274,285,812 (5,591,412,394)

~(17,506,733,953) (18,581,502,740)

(2,792,850,923) (13,236,827,759)

(418,082,900) (350,410,000)

60,200,481,533 (595,763,973,598)

03 Cac khoan du phong

05 Lai, 16tu hoat d<)ngd~u tu

06 Chi phi Hliyay

08 3. Loi nhuitn tir hoat dvng kinh doanlttnoic thay dai v6n luu dvng

09 Tang, giam cac khoan phai thu

10 Tang, giam hang t6n kho

11 Tang, giam cac khoan phai tra (kh6ng k~ lai yay

phai tra, thue thu nhap doanh nghiep phai nop)

12 Tang, giam chi phi tra tru6c

20 Luu chuy€n tiin thulin tir IIO(ltd{Jngkinh doanh

II. Lu'u chuy~n ti~n til' ho!}tdilng dAutll'

21 1. Ti€n chi d~ mua s~m, xiiy d\fng tai san c6 dinh

va cac tai san dai h<;lnkhac

27 7. Ti~n thu lai cho yay, c6 tuc va Igi nhu~n dugc

chia

30 LU'uchuy€n tiin tlmlin tii' hO(ltdvng dliu tU'

(26,010,174,503)

5,680,687,711 1,032,632,315

(20,329,486,792) 1,032,632,315

III. Lu'u chuy~n ti~n til: ho!}t dilng tili

33 3. Ti~n thu ill di yay

34 4. Ti€n tra ng g6c yay

36 6. C6 tuc, 1<;rinhu~n da tra cho chu s6 hfru

40 LU'uchuy€n tiin timlin tir IIO(ltdvng tiii chinh

1,072,537,681,824

(1,092,078,797,501)

1,763,909,688,823

(1,194,054,873,271)

(46,651,412,445)

(19,541,115,677) 523,203,403,107

- 7 -

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'I'an Hiep,Thanh ph6 Bien Hoa, Tinh Dong Nai

Bao cao tai chinhhop nhAt

Choky k~ toantir 01/0112019 d~n31/03/2019

BAo cAo LUU CHUYEN TIEN T¥ H<}PNHAT(Theo phutmg phdp gidn tiip)

Tit· 0110112019d~n31103/2019

MiiCHITIEUso

50 Luu chuyen ti~n thuan trongky

60 Ti~n va tuongduong ti~n d~u ky

D6 Thi Kim Dung

Nguoi lap

lJ6ng Nai, ngay23 thang 04niim 2019

Thuy~t

minh

Til' 0110112019d~n31103/2019

Til' 0110112018d~n31103/2018

VNDVND

20,329,879,064 (71,527,938,176)

88,540,924,481 160,182,246,769

3 108,870,803,545 88,654,308,593

I~

~hiKimLoan

K~toan tnrong Chutich HQi d6ng quan tri

-8-

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

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

Bao cao tai chinh hop nhlit

Cho ky k€ toan tir 0110112019 d€n31/03/2019

BAN THUYET MINH BAo cAo TAl CHiNH H<}PNHATTil' 0110112019d~n 31103/2019

. TI-IONG TIN CHUNG

1.1 Hinh thtrc so'htru van

Cong ty C6 phan Tap doan Thep Ti€n Len duoc chuyen d6iill Cong TNHH Ti€n Len co chung nhan dang ky kinhdoanh s6 4702000255 dp ngay 22 thang 11 narn 2001 thanh congty c6 phan; hoat di)ng thea Gi~y chirng nhan dangkydoanh nghiep congty c6 phan s6 3600512830 dang ky 1c1nd~u ngay 18 thang 08 nam 2009, dang ky thay d6i liln thir 10ngay 18 thang 08 narn 2018 do Sa K€ hoach va Dilu tu Tinh D6ng Nai dp.

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

V6n diSu I~ cua Cong ty thea dangky la 1.02l.l06.000 d6ng, tuong duong 102.110.621 c6 phan, menh gia m9t c6 phanla 10,000 d6ng.

C6 phieu cua Cong ty chinhthuc dang ky giao dich tC:liSa Giao dich Chung khoan Thanh ph6 H6 Chi Minh tir ngay 16thang 03 nam 2010 v6i ma giao dich la TLH.

Thong tin v~ cac cong ty con, congty lien k€t cua Congty xem chi ti€t tC:liThuy€t minh s6 4c.

1.2 Ngilnh ngh~ kinh doanh

HOC:ltd9ng kinh doanh cua Cong ty g6m:

- San xu~t s~t, thep, gang. Chi ti€t: San xu~t s~t, thep (khong san xu~t tC:litn,1sa);- Ban buon kim 10C:liva qu~ng kim 10C:li.Chi ti€t: Ban buon s~t, thep, nhom, d6ng nguyen li~u;

- Ban Ie d6 ngil kim, son, kinh va thi€t bi I~p d~t khac trong xay d\!ng trong cac cU'ahang chuyen doanh;

- Ban buon may moc, thi€t bi va phl,l tung may nong nghi~p;

- DC:liIy, moi gi6i, d~u gia. Chi ti€t: DC:liIy, moi gi6i thuong mC:li(trir moi gi6i b~t di)ng san);

- B6c x€p hang hoa;

- Xay dl,lng nha cac 10C:li;

- Xay dl,lng cac cong trinh cong ich;

- Chuftn bi m~t b~ng;

- Hoan thi~n cong trinh xay dl,lng;

- L~p d~t h~ th6ng cap, thoat nu6c, 10suai va di~u hoa khong khi;

- L~p d~t h~ th6ng xay d~rng khac;

- Cho thue xe di)ngCO';

- Ban buon 0 to va xe co di)ng cO'khac;

- Ban Ie 0 to con (loC:li12 ch6 tr6 xu6ng);

- Kinh doanh b~t di)ng san, quy~n slr dl,lng d§t thui)c cMsa hu'U,chusu dl,lng ho~c di thue;

- Nha hang va cac dich V\lan u6ng plwc v\lluu di)ng (khong kinh doanh tC:litrl,l s6');

- Ban Ie khac trong cac cU'ahang kinh doanh t6ng hqp: Kinh doanh trung tam thuong mC:li;

- Kho bili va luu giu' hang hoa;

- Tr6ng rU'ngva cham soc rU'ng;

- Cua, xe, bao g6 va bao quan g6 (khong hOC:ltdi)ng tC:litr\!sa);- HOC:ltdi)ng ki€n truc va tu v§n ky thu~t co lien quan. Chi ti€t: tu v~n, thi€t k€ k€t du cong trinh xay dl,lTIgdan dl,lng, cong

nghi~p;

- Ban buon v~t li~u, thi€t bi I~p d~t khac trong xay dl,lng. Chi ti€t: ban buon v~t li~u xay dl,l'ng, g6 cay va g6 che bi€n(khong chua hang tC:litrl,l s6);

- 9 -

CONG TY CO PlIAN T~P f)OAN THEP TlEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi¢p,Thanh ph6 Bien Hoa, Tinh 86ng Nai

Bao cao tai chinh hop nh:1t

Cho ky kStoan tu 01/01/2019 dSn31/03/2019

Hoat d(lng kinh doanhcua Cong tyg6m (tiSp theo):

- Lap d~t h¢ thong dien;

- Van tai hanghoa bangduongb(l;

- Xay dungcong trinh duongs~tva duongb(l;

- Xay dung cong trinh kythuat vadan dung khac;

- Gia cong co khi,XLI" Iy va trang phu kim 10<;1i.Chi tiet: gia cong co khi,(tnr xi rna - khong gia cong tai tru so);

- Sua chfra may moe thiSt bi. Chi tiSt: sua chua may nong nghiep (khong sua chua tai tru so);

- San xu§t may nong nghiep va Jam nghiep. Chi tiSt: san xuat may nong nghiep (khong san xuat tai tru so);

- Ban phu tung va cac b(l phan phu trQ'clla 0to va xe co d(lng cO'khac;

- Dich vl,!luu trll ng~n ngay (khong kinh doanh t\li trl,!s6);

- HO\lt d(lng cua cac cong vien vui chO'iva cong vien thea chu d~. Chi tiSt: kinh doanh khu du lich sinh thai (khong kinhdoanh t\li tr\! s6);

- HO\ltd(lng dich vv h6 trQ'tJvc tiSp cho v~n tai dUOngthUy;

- Khai thac g6 (g6 rlmg tr6ng).

~)'

I

1\~~

2 . CHE f)O vA CHiNH sAcH KE ToAN Ap DlJNG T~I CONG TY

2.1 Ky k~ toan, dO'n vi ti~n t~suod\mg trong k~ toan

Ky kS toan nam clla Cong ty b~t d§u tu ngay0110 I va kSt thuc VaGngay 31112 hang nam,

Don vi ti~n t¢ su' dl,!ngtrong ghi chep kS toan la d6ng Vi¢t Nam (VND).

2.2 Chu~n ml}'cva Ch~ dQk~ toan ap dl}ng

cMa9 ki toim apd1,lng

Cong ty ap dvng ChS d(l KS toan doanh nghi¢p ban hanh thea Thongtu 200/2014/TT-BTC ngay22112/2014 clla B(l Taichinh,

Tuyenb6vi vi¢c tutin thit Chudn m~rcki toan va chi a(j ki toan

Cong ty da:ap dl,!ngcac Chu~n lTII,!'CkS toan Vi¢t Nam va cac van ban huong d§n Chu~n ml,fCdo Nha nuac da:ban hanh,Cac bao cao tai chinh dll'Q'cl~p va trlnh bay thea dung mQi quy dinh cua tUng chu~n ml,!'c,thongtu huang d§n thl,fc hi¢nchu~n m\fCva ChS d(l kS toan hi¢n hanh dang ap d\mg.

Hinh thzl:cki toan apd~tng

Cong ty ap dVng hlnh thu'c kS toan tren may vi tinh.

2.3 Cong cl} tai chfnh

Ghi nh(mban eMu

Tai san tai chinh

Tai san tai chinh eua Congty bao g6m ti~n va cac khoan tJJO'TIgdUO'TIgti~n, cae khoim phai thu khach hang va phai thukhac, cae khoan cho vay, eac khoan d§u tll' ng~n h\ln va dai h\ln. T<;1ithai di€m ghi nh~n ban d§u, tai santai chinh duQ'cxae dinh thea gia mua/chi phi phat hanh c(lng cac chi phi phat sinh khac lien quan trl,!'cti@pd@nvi¢cmua, phat hanh taisan tai chinh do,

- 10-

CONG TV CO PHAN T~P DO AN TllEP TIEN LEN

G4A, Khu ph6 4,PhucngTan Hiep,Thanh ph6 Bien Hoa, Tinh 86ng Nai

Bao cao tai chinh hop nhftt

Cho ky k~ toan tu01/01/20 19d~n 31/03/2019

NQ'phai tra tai chinh

NQ'phai tra tai chinh cua Congty bao g6m cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phi phai tra.Tai thoi diem ghi nhan l~n d~u, cac khoan no phai tra tai chinh duoc xac dinh thea gia phat hanh cong cac chiphi phatsinh lien quan true ti~p d~n viec phat hanh no phai tra tai chinh do.

Gin tri sau ghi nhdn ban aeJu

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

2.4 Ti~n va cac khoan tuongdirong ti~n

Chung khoan kinh doanh ma trong do Cong ty n~m giil vi ml,lc dich kinh doanh duQ'c ghi s6 k~ toan thea gia g6c, baog6m: Gia mua c(lng (+) cac chi phi mua (n~u co) nhu chi phi moi gio-i, giao dich, cung dp thong tin, thu~, I~ phi va phingiln hang. Gia g6c cua chung khoan kinh doanh duQ'cxac dinh thea gia tri hqp 15'cua cac khoim thanh toan t<;1ithO'idiemgiao dich phat sinh. ThO'i diem ghi nh~n cac khoan ch(mg khoan kinh doanh la thO'idi~m nM d~u tu co quy€n so hilu C\lthe nhu sau:

Ti€n va cac khoan tuong duong tien bao g6m tien mi;itt\li quy, tien gui ngiln hang, cac khoan d~u tung~n h<;1nco thO'igian dao h\ln khong qua03 thang, co tinh thanh khoan cao, co kha nang chuy€n d6i d€ dang thanh cac IU9'llgtien xac ~dinh va khong c6 nhi€u rui ro trong chuy~n d6i thanh ti€n. ';')

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Cae khoiin dftu tu' tai ehinh2.5

- Chu'ng khoan niem y~t dUQ'cghi nh~n t<;1itho'i di€m kh6p I~nh (T+O);

- Chu'ng khoan chua niem y~t dUQ'cghi nh~n t<;1ithO'idi€m chinh th(rc co quy€nSo' hG'uthea quy djnh cua phap lu~t.

8~utu n~1llgiG' d~n ngay dao h<;1nla cac khoim d~u tu n~m giil d~n ngay dao h<;1n(ngoai cac khoan chUng khoan kinhdoanh) nhu: Cac kho{m ti€n gU'ingiln hang co ky h<;1n(bao g6m ca cac 10<;1itin phi~u, ky phi~u), trili phi~u, c6 phi~u uudlli ben phat hanh b~t bu(lc phiii mua l<;1it<;1im(lt thO'idiem nh~t dinh trong tuong lai va cac khoan chovay n~m giG'd~nngay dao h<;1nvo-i1ll\ICdich thu Illi hang ky va cac khoan d~u tu n~m giG'd€n ngay dao h<;1nkhac.

8~utu n~m giLi"d~n ngay dao h<;1nt<;1ithO'idiem bao cao, n~u:

- Ky phi~u, tin phi~u kho b<;1c,ti€n gU'ingiln hang co thai h?n thu h6i hoi;ic dao h<;1nkhOng qua 3 thang k€ tir ngay muakhoan d~u tll"d6 duQ'c coi la "tuung duong ti€n";

- Co thai h\ln thu h6i v6n du6i 1 nam hoi;ictrong 1 chu ky kinh doanh duQ'cphiln 10<;1ila tai san ng~n h<;1n;

- C6 thO'ih\ln thu h6i v6n tren 1 nam hoi;ichon 1 chu ky kinh doanh duQ'cphiln 10<;1ila tai san dai h<;1n.

Cac khoan d~u tu vao cac congty con ma trong d6 Cong ty n~m quy~n ki€m soat duQ'c trinh bay thea phuong phap giag6c. Cac khoan philn ph6i IQ'inhu~n ma congty mv nh~n dUQ'ctil' s6 IQ'inhu~n lily k~ cua cac cong ty con sau ngay congty mv n~m quy€n ki€m soat duQ'cghi vao k€t qua hO\lt d(lng kinh doanh trong nam cua cong ty my. Cac khoan philn ph6ikhac dUQ'cxem nhu ph~n thu h6i cua cac khoan d~u tu va duQ'ctrir vao gia tri d~u tu.

Cac khoan d~u tu vao cac congty lien k~t ma trong do Congty c6 anh huang dang k€ duQ'c trinh bay thea phuong phapgia g6c. Cac khoan philo ph6i IQ'inhu~n tir s6 IQ'inhu~n thu~n lily k~ cua cac cong ty lien k~t sau ngay d~u tu du'Q'cphilnb6 vao k~t qua hO\ltd(lng kinh doanh trong nam cua Congty. Cac khoan philn ph6i khac duQ'cxem nhu ph~n thu h6i cackhoan d~u tu va duQ'c tril' vao gia tri d~u tu.

Dl,l'phong giam gia d~u tu duQ'c I~p vao thO'idi€m cu6i qui la s6 chenh I~ch giila gia g6c cua cac khoan d~u tu duQ'ch\lchtoan tren s6 k~ toan 16'0hun gia tri thi tmang hoi;icgia trj hQp 15'cua chung t<;1ithO'idi€m I~p dl""phong.

- 11 -

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh 86ng Nai

Bao cao tai chinh hopnh:h

Cho ky k€ toan til' 0110112019d€n 31/03/2019

2.6 Cac khoan phaithu

Cac khoan phaithu ducc trlnh bay tren Baa cao tai chinh theagia tri ghi s6 cac khoan phaithu khach hang va phai thukhac sau khitnr di cac khoan du phong duoclap cho cac khoan no phaithu kho doi,

Du phong no phaitim kho doi duoc trich lap chatung khoan phaithu kho doi can cu VaGtu6i no qua han cua cac khoanno hoac duki€n muc t6n th~t co th~xay ra,

2.7· Hang t6nkho

Hang t6n khoducc tinh thea gia g6c. Truong hop giatri thuan co th~ thuc hien duocth~p hon gia g6c thi hang t6n khodUQ'ctinh thea gia tri thu~n co th~ thl,l'chi~n duQ'c, Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch€ bi€n va cacchi phi lien quan tn,rc ti€p kMc phat sinh d~ co duQ'chang t6n khoa dia di~m va tr;;mgthai hi~n t;;ti,

Gia tri hang t6n kho duQ'c xac dinh thea phuong phap binh qUclngia quy@n,

Hang t6n kho duQ'ch;;tchtoan thea phuong phap ke khai thuong xuyen, (,1

IiD\l' phong giam gia hang t6n kho duQ'Clap VaGthai di~m cu6i qui la s6 chenh I~ch giu'a gia g6c Cllahang t6n kho IOnhongia tri thu~n co th~ thvc hi~n duQ'c,

2.8 Tai san ca dinh va kh§u hao tai sanca dinh

Hi san c6 dinh hu'u hinh, tai san c6 dinh va hlnh duQ'Cghi nh~n thea gia g6c. Trong qua trinhsu d\lng, tai san c6 dinhhu'u hinh, tai san c6 dinh va hinh duQ'cghi nMn thea nguyen gia, haa mon luy k€ va gia tri con l;;ti,

Kh~u hao oUQ'ctrich thea phuong phap duang th~ng, Thai gian kh~u haa duQ'cu6c tinh nhu sau:

- Nha clra, vat ki€n truc 06 - 25 nam

- May moc, thi€t bi 05 - 07 nam

- Phuong ti~n van tai 03 - 07 nam

- Thi€t bi, d~mgC\lquan Iy 03 - 06 nam

- Hi san c6 dinh khac 03 - 05 nam

- Ph~n m@mmay tinh

- Quy@nSll'd\lng d~t khong xac dinh thai h;;tn03 nam

Khong trich kh~u haa nam

2.9 Thu~ tim nh~p holin llili

Thu€ tl1ll nh~p hoan l;;tidUQ'cxac dinh cho cac khoan chenh I~ch t;;tmtho'i t;;tingay k€t thuc ky k€ toan nam gina cosatinh thU€ thu nh?p Clla cac tai san va nQ'phai tra va gia tri ghi s6 clla chung cha m\lc dich I~p bao cao tai chinh, Hi santhu€ tim nh?p hoan l;;tiva thu€ thu nh~p hoan l;;tiphai tra duQ'Cxac dinh thea thu€ su~t d\l' tinh se apdl,mgcho nam tai sanduQ'Cthu h6i hay nQ'phai tra duQ'cthanh toan, d\l'a tren cac mtrc thu€ su~t va lu~t thu€ co hi~u l\l'c VaGngay k€tthuc ky k8toan nam,

2.10 Chi phi tra tmo'c

Cac chi phi tra tru6c chi lien quan d€n chi phi san xu~t kinh doanh Cllam9t nam tai chinh ho~c m9t chu ky kinhdoanhduQ'cghi nh?n la chi phi tra tru6c ng~n h;;tnva duQ'ctinh VaGchi phi san xu~t kinh doanh trong nam tai chinh,

Cac chi phi oa phat sinh trong nam tai chinh nhung lien quan d€n k€t qua ho;;ttd9ng san xu~t kinh doanh Cllanhi@unien09 k8 to(ln aUQ'cIwch toan VaGchi phi tra tru6c dai h;;tnd~ phcln b6 d~n VaGk8t qua ho;;tt09ng kinh doanh trong cacniend9 k€ toan sau,

- 12 -

CONG TY CO PHAN T~P DoAN THEP TlEN LEN

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

Bao cao tal chinh hop nhit

Cho ky k~toan ttl' 01/01/20 19 o~n31/03/2019

Viec tinh va phan b6 chi phi tra tnroc dai han VaGchi phi san xuat kinh doanh tung ky hach toan duoc can cu vaotinhchat, mired<)tung loai chi phi d@chon phuong phap va tieu thirc phanb6 hop Iy. Chi phi tra truce duoc phanb6 d~nVaGchi phi sanxuat kinh doanh theaphuong phap duong thang.

2.11 NQ'phaitra

Cac khoan phai tra duoc trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan phai tra nguoi ban,phai tra n9i b<)va phai tra khac,

2.12 Vay va ng'thue tai chinh

Cac khoan phai tra duoctrinh bay tren Bao cao taichinh theagia tri ghi s6 cac khoan khoan ti~n vay,nq thue tai chinh,

2.13 Chi phi di vay

Chi phi di vay lien guan tn,rc ti6p d6n vi~c o~u tu xay d\lng ho~c san xu~t tai sanda dang dn co thai gian du dai (tren12thang) d6 co th€ dua VaGsu d\lng thea m\lC dich dinh tru6c ho~c ban thl oUQ'ctinh vao gia tri cua tai san00 (ouqc v6nhoa), bao g6m cac khoan H'liti~n vay, phan b6 cac khoan chi~t kh~u ho~c ph\l tr9i khi phat hanh trai phi~u, cac khoan chiphi ph\l phat sinh lien guan t6i gua trinh lam thu t\}cvay,

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Chi phi di vay duqc ghi nh~n VaGchi phi san xu~t, kinh doanh trong nam khi phat sinh, tru chi phi di vay lien guan tqrcti~p d~n vi~c o~u tu xay d\mg ho~c san xu~t tai sanda dang ouqc tinh VaGgia tri Clla tai san 00 (ouqc v6n hoa) khi co oucac di~u ki~n guy oinh trong Chuftn m\l'CK~ toan Vi~t Nam s6 16 "Chi phi oi vay",

--.4

2.14 Chi phi phai tra

Cac khoan chi phi th\l'c t~ chua phat sinh nhung duQ'ctrich tru6c VaGchi phi san xu~t, kinh doanh trong nam o€ oam baokhi chi phi phat sinh th\lc t~ khong gay 09t bi~n cho chi phi san xu~t kinh doanh trenCO' sa dam bao nguyen t~c phu hqpgiua doanh thu va chi phi. Khi cac chi phi 00 pMt sinh, n~u co chenh I~ch v6i s6 oft trich, k6 toan ti~n hanh ghi b6 sungho~c ghi giam chi phi tuong (rng v6i ph~n chenh I~ch,

2.15 V6n chu so' hii'u

V6n oc1utu cua chu s6' hilu dUQ'cghi nh~n thea s6 v6n thvc gop cua chusa huu,

Th~ng du v6n c6 ph~n oUQ'cghi nh~n thea s6 chenh I~ch Ian hon!ho~c nh6 hon giCl'agia th\l'c t~ pMt hanh va m~nh giac6 phi~u khi phat hanh c6 phi~u I~n o~u, phat hanh b6 sung ho~c tai phat hanh c6 phi~u guy, Chi phi tr\l'c ti6p lien guano~n vi~c phat hanh b6 sung c6 phi~u ho~c tai phat hanh c6 phi~u guy oUQ'cghi giam Th~ng du v6n c6 ph~n,

C6 phi~u guy la c6 phi~u do Cong ty phat hanh va sau 00 mua l(;li,C6 phi~u guy oUQ'cghi nh~n thea gia tri thvc t~ vatrinh bay tren Bang Can 06i k~ toan la m9t khoan ghi giam v6n chusa hilu, Cong ty khong ghi nh~n cac khoan Ifti(16)

khi mua, ban, phat hanh ho~c huy c6 phi~u guy,

Lqi nhu~n sau thu~ chua phan ph6i la s6 Iqi nhu~n tir cac hO(;lt09ng cua doanh nghi~p sau khi tru (-) cac khoan oi~uchinh do ap d\lng h6i t6 thay 06i chinh sach k~ toan va oi~u chinh h6i t6 sai sot trQng y~u cua cac nam tru6c, Lqi nhu~nsau thu~ chua phan ph6i co th~ oUQ'Cchia cho cac nha o~uttl' d\l'a tren ty I~ gop v6n sau khi duQ'cD(;lih9i 06ng c6 oongthong qua va sau khi oft trich I~p cac guy dv phong thea Di~u I~ Cong ty va cac quy djnh cua phap lu~t Vi~t Nam,

C6 ttrc phai tra cho cac c6 dong oUQ'cghi nh~n la khoan phai tn1 trong Bang can 06i k~ toan cua Congty sau khi co Nghiquy~t chia c6 t(rc cua D(;lihoi 06ng c6 dong Cong ty,

- 13 -

CONG TY CO PHAN T~P DO AN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Ian Hi~p,

Thanh ph6 Bien !-loa, Tinh Dong Nai

Bao cao tai chinh hop nhit

Cho ky k~ tOZLnttl' 01/01/20 19 d~n 31103/2019

2.16 Ghi nh~n doanh thu

Doanh thu him hang

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

- Phan 16'nrui ro va IQ'iich g~n li~n voi quyen so huu san pham hoac hang hoa da duoc chuyen giao cho ngiroi mua;

- Cong ty khong con nam giG'quyen quan Iy hang hoa nhu nguoi so hfru hang hoa hoac quyen kiern soat hang hoa;

- Doanh thu duoc xac dinh tuong d6i chic chan;

- Cong ty oa tim duoc hoac se thu duoc IQ'iIch kinh t~tir giao dich ban hang;

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

Doanh thu cung cripdichv¥

Doanh thu cung Clipdich vu duoc ghi nhan khi kSt qua cua giao dich do duoc xac dinh mot each dang tin cay. Truonghop vi~c cung dip dichy\l lien quan dSn nhibu nam thl doanh thu duQ'cghi nh~n trong nam thea k~t qua ph§n cong vi~cda hoan th,\nh vao ngiy I~p Bang din d6i kS toan cua nam do. K~t qua cua giao dich cung Clipdich vI,!duQ'cxac dinhkhith6a man cac dibu ki~n sau:

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- Doanh tim oUQ'cxac oinh tuong d6i ch~c ch~n;

- Co kha nang thu duQ'c IQ'iich kinh t~tu giao dich cung ClipdichYl,l d6;

- Xac dinh duQ'cph§n cong vi~c da hoan thanh vao ngay I~p Bang din d6i k~ tmin;

- Xac dinh duQ'cchi phi phat sinh cho giao dich va chi phi dS hoan thanh giao djch cung ClipdichYl,l d6.

C

Ii

UL

-T.

Ph§n cong vi~c cung Clipdich vI,!da hoan thanh duQ'cxac dinh thea phuO'TIgphap danh gia cong vi~c hoan tbanh.

Doanh thu hogt dpng tai chinh

Doanh thu phat sinhtir tibn lai, c6 tilc, IQ'inhu~n duQ'c chia va cac khoan doanh thu hO<;1td9ng tai chinh khac duQ'c ghinh~n khi th6a man d6ng tho-ihai(2) dibu ki~n sau:

- Co khii nang tim duQ'c IQ'iich kinh t~ ttl' giao dich do;- Doanh thu duQ'cxac djnh tuO'ng d6i ch~c ch~n.

C6 t(rc, IQ'inhu~n duQ'cchia duQ'c ghi nh~n khi Cong ty duqc quybn nh~n c6 t(rc ho~c duQ'cquybn nh~n IQ'inhu~n tll"vi~cg6p von.Doanh thu kinh doanh b~t d9ng san duqc ghi nh~n khi d6ng tho-i th6a man cac dibu ki~n sau:

- BM d(lng san da hoan thanh toan b(l va ban giao cho nguai mua, doanh nghi~p da chuy@ngiao rui ro va lQ'ifeh gin li~nvai quybn s6'h(i"u b~t d(lng san cho nguai mua;- Cong ty khong con nim gifl"quybn quan Iy b~t d9ng san nhu nguai s6' hiIu b~t d(lng san ho~c quybn kiSm soat b~t d9ngsan;- Doanh thu dUQ·cxac dinh tuong d6i chic chin;

- Cong ty dil tim dUQ·cho~c se thu dUQ·cIQ·iich kinh t~ tir giao dich ban b~t d9ng san;

- Xac dinh oUQ'cchi phi lien quan d~n giao dich ban b~t d9ng san.

2.17 Olc khoan giamtril" doanh tim

- 14 -

CONG TY CO PHAN T~P BoAN THEP TIEN LEN

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

Bao cao tal chinh hop nhit

Cho ky k@toan tu01/0112019 den 31103/2019

Cac khoan giam tru doanh thu duoc trinh bay tren Bao cao tai chinh phan anh cac khoanducc di~u chinh giam tnr VaGdoanh tim ban hang, clingdp djch vu phat sinh trong ky, g6m: Chiet kh§lI thuong mai, giam gia hang ban va hang ban bitra lai,

2.18 Gia van hang ban

Gia von duoc trinh bay tren Bao cao tai chinh phan anhtri gia v6n cua san pham, hang h6a, dich VI,I,b§t dong san d§u tu;gia thanh san XlI§tcua san pharn xay I~p (d6i voi doanh nghiep xay lap) ban trong kyoNgoai ra, con phan anh cac chi philien quan d~n hoat dong kinh doanh b§t d9ng san d§u tu nhu: Chi phi khau hao; chi phi si:1'achua; chi phi nghi¢pV\l chothue b§t d9ng san d§u tu thea phuong th(rc cho thue ho~t d9ng (truong hgp pMt sinh khong Ian); chi phi nhuQ'l1gban,thanh Iy b§t d9ng san d§u tlL

2.19 Ghi nh~n chi phi tai chinh

Cac khoan chi phi dUQ'cghi nh~n VaGchi phi tai chinh g6m:

- Chi phi ho~c cac khoan16 lien quan den cac ho~t d9ng d§u tu tai chinh;- Chi phi cho vay va di yay v6n;

- Cac khoall16 do thay d6i ty gia h6i doai cila cac nghi¢p VI,IpMt sinh lien quan den ngo~i t¢;- D\I phollg giam gia d§u tu ch(mg khoan.

TA'T

Cac khoan tren duQ'cghi nh~n thea t6ng s6 ph<itsinh trong nam, khOng bU tru vui doanh thu ho~t d9ng tai chinh.

...31

2.20 Cac khoan thu~

Thzd hi¢n hanh

Hi san thu~ va cac khoan thu@phai n9P cho nam hi¢n hanh va cac nam truuc duQ'Cxac dinh b~ng s6 ti~nd\I ki@nphain9P cho (ho~c duQ'c thu h6i tll')CO' quan thu@,dl,l'atren cae m(l'e thu@sulit va cae lu~t thu@c6 hi¢u h,reden ngay ket thueky tinh thu~.

3 . TIEN vA cAc KHOAN TU'ONG BHONG T1EN

31/03/2019 0110112019

Ti~n m~tTi~n gi:ringiin hang

Cae khoi'm tuO'ng dU011gti~n

VND

236,046,23437,803,367,739

70,831,389,572

VND

181,741,75230,892,543,958

57,466,638,771

108,870,803,545 88,540,924,481

- 15 -

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

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

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hQ'p nhit

Cho ky k€ toantil 01/01/2019 d€n 31/03/2019

4 . cAc KHoAN DAu nfTAI CHiNH

31103/2019 01/0112019

Gia g6c Gill tr] hop Iy D\f phong Gia gfic Gia tr] hopIy Dt.1'phong

VNO VNO VNO VNO VNO VNO

a. Clurng khoan kinh doanh

- rJng gia tricJphilu

OPM Cty CP Phan bon va H6a chat dfrukhi 1,580,867,750 882,000,000 (698,867,750) 1,580,867,750 1,003,500,000 (577,367,750)

ITA Cty CP DfruillC6ng nghiep Tan Tao 1,352,025,000 678,300,000 (673,725,000) 1,352,025,000 642,600,000 (709,425,000)

SSI Cty CP Chung khoan Sai Gon 1,272,405,750 816,000,000 (456,405,750) 1,272,405,750 799,500,000 (472,905,750)

BSR Cty CP 19Choa dfruBinh San 1,235,370,280 636,200,000 (599,170,280) 1,235,370,280 680,000,000 (555.370,280)

Cacc6phieu khac 6,636,127,002 5,115,728,513 (l,520,398,489) 6,910,412,814 5,012,283,853 (1,898,128,961)

12,076,795,782 8,128,228,513 (3,948,567,269) 12,351,081,594 5,833,288,490 (4,213,197,741)

- 16-

~1-~;\."'_'s: -< "<,/&1

CONG TY CO PHAN TAr f)OAN THEP TIEN LEN

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

Bao cao tai chinh hop nh§t

Cho ky k€ toantir 01/01/2019 d€n 31/03/2019

c. D§u to' gop v6nvao cac00'11 vi khac:

D§utO'v~ocHl1gtycon

Cong ty TNHH San xuat va Thtrong mai Dai Phuc

Cong ty TNHH Thep Tay Nguyen

Cong ty TNHH MQt thanh vien Thep PMc Ti€n

Dh tu vao congty lien k~t

Cong tycll phan Thep B~c Nam

31103/2019 01/0112019

VND VND511,690,228,801 511,690,228,801

115,000,000,000 115,000,000,000

156,726,500,000 156,726,500,000

239,963,728,801 239,963,728,801

172,800,000,000 172,800,000,000

172,800,000,000 172,800,000,000

D§u to' vao cHng ty con

Thong tin chi tiSt v~ cac cong ty con cua Cong ty vao ngay31/03/2019 nhir sau:

D§u to' v~o cHng ty lien k~t

Thong tin chi tiSt v~ cac cong ty lien k€t Clla Cong ty vao ngay31/03/2019 nhu sau:Nui thanh l~p va hoc;tt

dong

Ten cong tyNoi thanh l~p va hoat

dQng

Cong ty TNHH Sanxuat va Thuong mai

Dc;tiPhuc

Thanh ph6H6 Chi Minh

Cong ty TNHH Thep Thanh ph6Tiiy Nguyen H6 Chi Minh

Cong ty TNHH MQt

thanh vien Thep

Phlic TiSn

Thanh ph6

HaNQi

Ten cong ty

Cong tycll ph§n

Thep B~c NamTinh D6ng Nai

5 . KROAN PHAI THU KRACH HANG

a. Phiii thu cua khach hang ngin hl.ln

95.83%

97.35%

100.00%

48.00%

c. Ph:ii thu clla khach Mng la cac ben lien quan (chi ti~t tl.li thuy~t

minh 5634)

6 . PHAI THU KHAc

a. Ngin hl.ln

Phai thu v~ !iii ti~n gui, ti€n cho vay

T;:tmling

Ky cuqc,ky quy

- 17 -

Ty l~ loi ich Hoat dQng chinh

95.83%San xuat vakinh doanh thep

San xuat va.~

97.35%(\

kinh doanh thep

JSan xuat va100.00% "-

kinh doanh thep ~'9

Ty l~ lqi ich Hoc;ttdQng chinh .

48.00%San xu§t va

kinh doanh thep

31103/2019 01/01/2019

VND446,820,544,897

VND

549,280,458,521

117,609,071,390 70,467,510,865

619,747,969,386564,429,616,287

31/03/2019 01/01/2019

VND13,022,914,369

109,368,582

1,072,241,440

VND13,099,719,794

160,639,902

438,710,560

5,642,994

CONG TY CO PHAN T~P DOAN THEP TIEN LEN

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

Bao cao titi chinh hop nhftt

Cho ky k~ toan nr01101/20 19 d~n31103/2019

C6ng ty TNHH Hoan C§u(*)

Phai thu khac10,500,000,000

1,341,304,347

7,510,600,000 -

7,500,000,000

10,600,000

10,500,000,000

1,994,726,338

7,510,600,000

7,500,000,000

10,600,000

b. Da! han

Phai thu dai han khac

Phai thu khac

20,533,514,369 20,610,319,794

(*) Phai thu C6ng ty TNHH Hoan C§u theo Hop d6ng uy thac d§u tu s6 01IUTDT IPTHP ngay04111/20 II,

7 . HANG TON KHO

31/03/2019 0110112019

VND VNDHang mua dang di duong 69,734,953,303 22,656,898,811Nguyen lieu, v~t li¢u 383,710,950,638 424,242,549,708C6ng CI,I, dung CI,I 242,721,704 236,149,749Chi phi san xuilt kinh doanh do dang 4,189,301,860Thanh pham 144,947,454,415 108,944,435,721Hang hoa 1,142,971,189,022 1,059,668,888,504DI,rphong giam gia hang t6n kho (19,915,898,115) (95,028,870,376)

)1,725,880,672,827 1,520,720,052,117

~8 . CHI PHi TRA TRUdc

31103/2019 0110112019VND VND

a. Ngan han 704,737,154 442,925,750C6ng CI,I, dung CI,I xuat dung 324,370,588 361,802,991Cac khoan khac 380,366,566 81,122,759

b. Oiti han 1,749,914,374 1,855,511,365C6ng CI,I, dung CI,I xUih dung 309,818,465 282,992,340Chi phi tra truce khac 1,440,095,909 1,572,519,025

2,454,651,528 2,298,437,115

9 . TAl SAN 06DANG nA.I H~N

31103/2019 0110112019VND VND

a. Chi phi san xuat, kinh doanh de)'dang dai han

Xay dung co' bando' dang: 3,894,790,992 3,870,999,606Gia tri 16dfrt 9D2 3,350,517,946 3,350,517,946C6ng trinh Den LU 4,766,423,430 4,766,423,430Nha xuong s6 3 Bai Quang Trung 2,059,776,091 2,059,776,091C6ng trinh khac 29,230,226 29,230,226Mua sam tai san c&djnh: 17,254,374,816 6,884,200,313May dt ton 201y 3,777,735,726 3,777,735,726C~u gian 15 tfrn, 30 tfrn 4,090,023,977 3,106,464,587May dt 3-14 Iy 9,386,615,113

27,460,322,509 17,090,148,006

- 18 -

CONG TY CO PHAN T~ DoAN THEP TIEN LEN

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

10 . TAl sAN CO D!NH HUU HINH

Bao cao tal chinh hop nhAt

Cho ky k~ toan ill 01/01/20 19d~n31/03/2019

NGUYENGIA

S6 duodAunam

Mua trong nam

Thanh ly,nhuongban

s6 duocu6inam

GIA TR! HAO MON LUY KIts6 du dAu nam

Trieh kh~u hao

Thanh ly, nhUQ11gban

S6 du cu6i nam

GIA TR! CON L~I

s6 du dAu nam

s6 dtr cu6i nam

Nhil ctra, v~t ki~n

trUe

VND

220,316,204,728

220,316,204,728

61,156,470,237

1,967,651,727

63,124,121,964

159,159,734,491

157,192,082,764

May moe, thiet biPhuong tien van tai, Thi~t bi, dung cu Hi san c6dinh

C{lngtruyen dftn quanly khae

VND VND VND VND VND

150,611,190,296 69,704,040,725 3,797,675,730 328,870,503 444,757,981,982

15,640,000,000 15,640,000,000

(18,765,103,240) (18,765,103,240)

147,486,087,056 69,704,040,725 3,797,675,730 328,870,503 441,632,878,742

84,024,036,491 50,699,524,288 1,193,883,633 306,120,491 197,380,035,140

1,984,996,886 1,149,521,949 151,636,113 5,253,806,675

(3,160,250,318) (3,160,250,318)

82,848,783,059 51,849,046,237 1,345,519,746 306,120,491 199,473,591,497

66,587,153,805 19,004,516,437 2,603,792,097 22,750,012 247,377,946,842

64,637,303,997 17,854,994,488 2,452,155,984 22,750,012 242,159,287,245

- 19 -

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

CONG TY CO PHAN T~P DOAN THEP TIEN LEN

G4A, Khu pho 4, Phuong'Tan Hi~p, Bao cao tai chinh hop nh§t

Thanh ph6 Bien Hoa, Tinh Dong Nai Cho IcY k~ toantir 01/01120 19 a~n31103/2019

11 . TAl SAN coDINH VO HiNH

Gia trj quyen su Phan mem mayCQng

dung a~t tinh

VND VND VND VND

NGUYENGIA

sa duoailu ky 130,031,806,720 1,129,101,000 131,160,907,720

Mua sam moi

Thanh ly, nhuong ban

Sa duocuaiky 130,031,806,720 1,129,101,000 131,160,907,720

GIA TRJ HAO MON LUY KEsa duoailuI(y 14,595,501,705 723,833,884 15,319,335,589

Trfeh khau hao 1,416,242,295 87,133,416 1,503,375,711

Thanh (y, nhuong ban~Sa duocuai nlim 16,011,744,000 810,967,300 16,822,711,300 ~.

GIA TRI CON L~I/

sa duoailuI<.y 115,436,305,015 405,267,116 115,841,572,131 r;sa duocuaiI(y 114,020,062,720 318,133,700 114,338,196,420

>-/$<,

12 . BAT DQNG SAN DAU TV

Gia tri quyen sir Nha cira, v~t kienCO'sa ha tang CQng

dung aM true

VND VND VND VND

NGUYEN GIA

S8 duoailuky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255

Ddu tu XDCB hoan thanh

S8 duocu8i ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255

GIA TRJ HAO MON LUY KESa duoaiiu I(y 406,262,136 887,055,744 1,293,317,880

Trich khau hao 101,565,534 221,763,936 323,329,470

sa duocuai ky 507,827,670 1,108,819,680 1,616,647,350

GIA TRI CON L~I

sa du ailuky 10,783,345,700 7,718,980,481 6,209,390,194 24,711,716,375S8 du cuaiky 10,783,345,700 7,617,414,947 5,987,626,258 24,388,386,905

- 20-

CONG TY CO PHAN T~P f)OAN THEP TlEN LEN

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

Bao cao tai chinhhop nh~t

Cho ky k€ toantir 01/0112019 d€n 31/03/2.019

13 . PHAI TRA NGUOI BAN

31103/2019 01/0112019

VND VND

192,957,393,585 154,777,532,085

132,441,857,998 34,194,914,618

325,399,251,583 188,972,446,703

a. Cac khoan phai tra ngu'('ri ban

c. Phai tra ngu'o'i ban la cac ben lien quan(chi ti~t tai thuyet minh s634)

14- .CHIPHIPHAITRA

31/03/2019 01/0112019

VND VND

a. Ng~n han 2,099,182,794 3,915,719,004

Phai tra liii yay 2,080,230,835 3,757,120,365~3!

Cac khoan khac 18,951,959 158,598,639 C

b. Dai han ~(

p2,099,182,794 3,915,719,004 ]

<,

15. . PHAI TRA KHAcII,"--

31/03/2019 01/0112019

VND VND

a. Ng~n han 5,332,610,976 5,959,767,782

Kinh phi cong doan 293,541,938 291,865,758

Bao hiemxii hQi 26,762,405 2,047,500

Bao hiemy t€ 203,000

C6 nrc, loi nhuan phai tra 1,950,656,500 9,724,500

Cac khoan phai tra, phai n9P khac 3,061,447,133 5,656,130,024

b. Dai han 1,145,888,000 1,146,088,000

Nhan ky quy, kyCUQ'C dai han 1,145,888,000 1,146,088,000

6,478,498,976 7,105,855,782

- 21 -

CONG TV CO PHAN T~ DoAN THEP TIEN LEN

G4A, Khu ph6 4, PhuougTan Hi~p,Thanh ph6 Bien Hna, Tinh D6ng Nai

Bao caotai chfnh bQ'pobit

Cho kY k~ toan tir 01/01/2019 d~n 3110312019

16 . THUE vA cAc KHoAN PHAI NOP NHA NlfOC

VND

S6 phai ni,)pd§.unamS6 phai nop trong S6 dii thuc ni,)ptrong

nam narn

VND VND VND

4,715,525,448 68,583,617,770 73,299,143,218

502,148,694 502,148,694

7,560,706,835 8,508,279,840 2,792,850,923

442,190,580 261,984,346 465,608,063

36,193,522 36,193,522

12,718,422,863 77,892,224,172 77 ,095,944,420

S6 phai thu cuoi

namS6 phai ni,)pcuoi namS6 phai thu d§.unam

VND VND

Thu~ Gia tri gia tang

Thu~ Xuat khau, Nh?P khau

Thu~ Thu nhap doanh nghiep

Thu~ Thu nhap ca nhan

Cac loai thu~ khac

2,266,697,927 58,992,653 11,068,430,478

238,566,863

58,992,6532,266,697,927 11,306,997,341

Quyet toan thue cua Congty se chiu SI,J' kiern tra cua co quan thu~. Do viec ap dung lu?t va cac qui dinh vS thue d6i voi nhieu loai giao dich khac nhau c6 th€ duoc giai thich thea nhieu

each khac nhau, s6 thue diroc trinh bay tren Bao cao tai chinh c6 th~ bi thay d6i thea quy~t djnh clla co quan thu~.

17. YAY vA N<}THUE TAl CHINH0110112019 Trong nam 31103/2019

Gia trjS6co

Tang Giam Gia trjS6co

kha nang tra nQ· kha nang tra nQ·

VND VND VND VND VND VND

a. Yay ng~n h~n

Yay Ngan hang 996,782,824,422 996,782,824,422 1,065,418,061,131 1,083,408,726,204 978,792,159,349 978,792,159,349

Yay cac t6 Ch(fCva ca nhan khac 13,729,909,842 13,729,909,842 7,119,620,693 8,670,071,297 12,179,459,238 12,179,459,238

1,010,512,734,264 1,010,512,734,264 1,072,537,681,824 1,092,078,797,501 990,971,618,587 990,971,618,587

- 22-

CONG TY CO pHAN T~P DoAN TREP TIEN LEN

G4A, Khu ph6 4, Phuong'I'an Hi~p, Bao cao tai chinh hop nhAtThanh ph6 Bien Hoa, Tinh D6ng Nai Cho kY k~ toantir 01101/2019 d~n31103/2019

18 . VON CRt) SaHUU

a) Bang dai chi~u bi~n di}ng ciia van cMSO'hfru

V6n d§u nr cua Chu Thang du v6n e6C6 phieu guy

Quy d§u nr phat L<;Iinhuan chua phan L<;Iiich e6 dongsahfru Eh§n trien Eh6i khonBkiSmsoat

CQng

VND VND VND VND VND VND VNDNAM2018

T~i ngay 01/0112018 929,623,130,000 21,743,395,153 (8,993,360,790) 51,546,932,622 548,255,792,749 28,981,217,259 1,571,157,106,993Tang v6n trongky

Laill6 trong ky 99,343,692,968 2,004,862,312 101,348,555,280Chi tnt e6 tile bing ti€n (45,751,156,500) (45,751,156,500)Giam khac

T~i ngay 31/03/2018 929,623,130,000 21,743,395,153 (8,993,360,790) 51,546,932,622 601,848,329,217 30,986,079,571 1,626,754,505,773

NAM2019T~i ngay 01101/2019 1,021,106,210,000 21,743,395,153 (8,993,360,790) 51,546,932,622 495,879,395,198 27,753,037,802 1,609,035,609,985Tang v6n trongky

Lai/16trongkY 29,752,313,238 1,176,703,760 30,929,016,998Giam khac

T~i ngay 31/03/2019 1,021,106,210,000 21,743,395,153 (8,993,360,790) 51,546,932,622 525,631,708,436 28,929,741,562 1,639,964,626,983

b) Chi ti~t van dh tu· cua chuSO'hfru

Cuoi kY TYl~ D§u ky TYl~VND (%) VND (%)

V6n gop cuaOng Nguy~nManh Ha 199,957,824,000 19.58% 199,957,824,000 19.58%V6n gop cua Ba Pham Thi 1-I6ng 116,037,075,000 11.36% 116,037,075,000 11.36%V6n gop cua Ong Nguyen Van Quang 96,549,398,000 9.46% 96,549,398,000 9.46%V6n gop cua d6i nrong khac 599,568,552,210 58.72% 599,568,552,2 IO 58.72%C6 phieu guy 8,993,360,790 0.88% 8,993,360,790 0.88%

1,021,106,210,000 100.00% 1,021,106,210,000 100.00%

- 23-

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

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

Bao cao tal chinh ho'p nh:1t

Cho ky k€ toan nr01101/2019 d€n 31103/2019

c) Cac giao djch v~ v6n vo'i cac chi! so' huu va phan ph6i c6 tire, chia IQ'inhuan

Narn 2019 Nam2018

VND VNDV6n d~u nr cua chu so htru 1,021,106,210,000 1,021,106,210,000- V6n g6p ildu kY 1,021,106,210,000 929,623,130,000- V6n g6p tang trongky 91,483,080,000- V6n g6p giamtrongkY- V6n g6p cu6ikY 1,021,106,210,000 1,021,1 06,21 0,000

C6 nrc, lei nhuan da:chia 137,234,236,500-cstire, loi nhudnchia tren loi nhudnniim truacbang tidn 45,751,156,500- c6 tire, loi nhudn tam chia trenloi nhudn ndmtruacbang c6phieu 91,483,080,000

d) C6 phi~u

31/03/2019 0110112019

se hrong c6 phieu dangky phat hanh 102,110,621 102,110,621s6 hrong e6 phieu da:ban ra cong chung 102,110,621 102,110,621 ~

)~

- c6phieu phd thong-...

102,110,621 102,110,621T

s6 luong e6 phieu duoc mua lai 1,460,000 1,460,000 A- c6 phieu phd thong 1,460,000 1,460,000 Tseluqng c6 phi€u dang luu hanh 100,650,621 100,650,621 A

E- c6phiiu phd thong 100,650,621 100,650,621 ....,M~nh gia e6 phi€u da: lUll hanh (VND) 10,000 10,000 ~

e) Cac quy cong ty

31103/2019 01101/2019

VND VNDQuy d~u tu phat tri~n 51,546,932,622 51,546,932,622

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

19 . cAc KHoAN Ml)C NGoAI BANG CAN DOl KE ToAN

31/03/2019 01/01/2019

c. Ngo~i t~ cae lo~i

D6ng Dollar My (USD) 172,983.42 265,051.4 1D6ng Euro (EUR) 100,00 100,00

20 . TONG DOANH THU BAN HANG vA CUNG cAp DJCH Vl)

Til' 0110112019 d€n Til' 01/0112018 d€n31/03/2019 31/03/2018

VND VNDa. Doanh thu

Doanh thu ban thanh ph§m 347,848,001,480 473,249,669,231Doanh thu ban hang hoa 940,593,206,208 991,188,736,173Doanh thu eung dp diehVI) 10,525,144,220 3,238,776,381

1,298,966,351,908 1,467,677,181,785

b. Doanh thu d6i vO'icac ben lien quan (chi ti~t t~i thuy~t minh s6 34)

- 24-

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

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

Bao cao tai chinh hop nhat

Cho ky ke toan tu01101/2019 den 31103/2019

21 , cAc KHoAN GIAM TRiJ'DOANH THU

rc 0110112019den ro 01/0112018 den31103/2019 31103/2018

VND VNDGiam gia hang ban

Hang ban bi tra lai 447,292,854 540,013,060

447,292,854 540,013,060

22 , GIA VON HANG BAN

re 01101/2019 den re 01/0112018 den31103/2019 31103/2018

VND VNDGia v6n cua thanh pharn dii ban 342,231,474,668 345,349,880,041Gia v6n cua hang h6a dii ban 915,354,979,726 943,748,551,554

~Gia v6n cua dichV1,l dii eung dp 2,091,882,381 1,616,806,279 -,Hoan nhap/Dir phong giam gia hang t6n kho (75,112,972,261) 1,530,176,606 (

V

1,184,565,364,514 1,292,245,414,480 II

~, DOANH THU HO~T DQNG TAl CHiNH -~23 )/

rc 0110112019den re 01101/2018 den31/03/2019 31/03/2018

VND VNDLiii tiSn giri, liii eho yay v6n 510,516,140 926,175,067Chiet khau thanh toan, lai ban hang tra cham 132,492,269 320,708,108Lai ill thanh Iy cac khoan d~utIT ng~n han, dai han 903,465,086cerue, IQ'inhuan duoc ehia 22,500,000 45,000,000Lai chenh lech ty gia phat sinh trong ky 901,704,666 906,333,556Doanh thu hoar d9ng tai chinh khac 4,730,367 49,351

1,571,943,442 3,101,731,168

24 , CHI PHi TAl CHiNHr

Ttl' 0110112019den Til' 0110112018den31103/2019 31/03/2018

VND VNDLiii tiSn yay 15,942,673,790 16,803,818,265Chiet khau thanh toan, liii mua hang tra cham 90,425,027 341,855,607L6 do thanh ly cae khoan d~u tu ng~n h<;ln,dai h\ln 22,933,000Ui ehenh I~ehtY gia ph:'it sinh trong ky 346,045,684 769,218,408Hoan nh~p/DlJ phong giam gia cae khoan d~utIT (264,630,472) 446,338,386Chi phi tai ehinh khae 1,591,328 14,598,517

16,139,038,357 18,375,829,183

- 25-

CONG TY CO PHAN T~P DOAN THEP TIEN LEN

G4A, Khu ph6 4, PhubngTan Hi~p, Bao cao tai chinh hop nhiit

Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho ky k€ toantir 01/01/2019 d€n 31103/2019

25 · THU NH~P KHAcro 01/0112019 d€n TLf01/0112018 d€n

31/03/2019 31103/2018

VND VND

Thu nhaptir thanh 1ytai san

Thu nhap khac 290,689,700 550,920,987

290,689,700 550,920,987

26 ' · CHI PHi KHAc

ro 01101/2019 d€n re 01/01/2018 d€n31/03/2019 31/03/2018

VND VND

Chi phi thanh 1ytai san 10,441,216,559

Chi phi khac 218,858,192 815,430,651

10,660,074,751 815,430,651

~o

27 • CHI PHi BAN HANG VA CHI PHi QUAN LY DOANH NGHI~P

~ro 01/01/2019 d€n re 01/0112018 d€n

31/03/2019 3110312018 ~VND VND '4

a. Chi phi ban hang 8,607,068,769 17,432,850,925

Chi phi nguyen lieu, v~t lieu, d6 dung 37,407,927 124,328,478

Chi phi nhan cong 3,694,667,475 4,390,301,090

Chi phi khau hao tai san c6 dinh 1,097,462,968 1,189,582,050

Chi phi dich vu mua ngoai 178,979,932 6,756,609,536

Chi phi khac bang tien 3,598,550,467 4,972,029,771

b. Chi phi quan Iy doanh nghiep 42,586,344,840 17,118,127,938

Chi phi nguyen lieu, v~t lieu, d6 dung 81,049,794 106,658,842

Chi phi nhan cong 5,122,641,742 5,316,920,129

Chi phi khau hao tai san c6 dinh 3,135,063,228 2,108,321,892

Thu€, phf, l~ phi 36,236,000 35,232,002

Hoan nhap/Chi phf du phong 30,910,253,459

Chi phi djch vu mua ngoai 2,672,949,708 2,857,418,141

Chi phi khac bang ti@n 628,150,909 6,693,576,932

51,193,413,609 34,550,978,863

28 . CHI PHi SAN XUAT KINH DOANH THEO YEU TO

Hoat dong ella cong ty chu y€u leihoat aQng thuong mai, vivay Cong ty khong thuyet minh chi phi san xuat kinh doanh

thea y€u t6, do ail thuyet minh cac y€u t6 ella chi phf ban hang va chi phi quan ly doanh nghi~p t~i Thuy€t minh s6 27

- 26-

CONG TY CO PHAN T!P DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh f)6ng Nai

Bao do tili chlnh hop nh§t

Cho kY ke toan tir 0110112019 den31103/2019

29 . TRUE THU NH~P DOANH NGH~P

Thu~ thu nh~p doanh nghiep hi~n hanh

Tir 0110112019 den31103/2019

VNDChi phi thue Thu nhap doanh nghiep tinh tren thu nhap chiu thu8 nam

hien hanh 8,508,279,840

Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh 8,508,279,840

Tir 01/0112018 den31/03/2018

VND

26,819,708,081

26,819,708,081

30 . LAI coBAN/LAI SUY GIAM TREN coPHIEU

Viec tinh toan UiiCO' ban tren c6 phieu c6 th~ phan ph6i cho cac c6 dong s6 hiiu c6 phan ph6 thong cua Cong ty duoc

thuc hi~n dua tren cac s6 lieu sau :

Tir 01/01/2019 den Tir 0110112018 den

31/03/2019 3110312018

VND VND

29,752,313,238 99,343,692,968

29,752,313,238 99,343,692,968

91,502,313 91,502,313

325 1,086

LQ'inhuan sau thu€

LQ'inhuan phan b6 cho c6 phieu ph6 thong

C6 phieu ph6 thonghru hanh binh quan trongIcy

Uii co' ban tren e6 phi~u

Lai co ban tren c6 phieu da duoc di~u chinh h6i t6 theo quy dinh tai Chuan mire k€ toan Viet Nam s6 30- Uii tren c6phi€u,

31 . CONG Cl) TAl CHINH

Cae lo~i e6ngql tili ehinh eiia C6ng ty

Gia tri s6 k€ toan

31103/2019 0110112019

Giag6c Giag6cDlJ phong

VND VND VNDTili san tili ehinhTi~n va cac khoan 108,870,803,545 88,540,924,481wang duangti~n

Phfli thu khach hang, 584,963,130,656 (98,019,919,162) 640,358,289,180phai thu khac

f)~u tu ng~n h~n 12,076,795,782 (3,948,567,269) 14,371,081,594

705,910,729,983 (101,968,486,431 ) 743,270,295,255

DlJ phong

VND

(67,109,665,703)

(4,213,197,741)

(71 ,322,863,444)

31103/2019

Gia tri s6 k@toan

VND VNDNQ'phai tra tili ehinh

Yay va nQ'

Phai tra nguai ban, phai tra khac

Chi phi phai tra

990,971,618,587

331,877,750,559

2,099,182,794

1,324,948,551,940

- 27-

01/0112019

1,010,512,734,264

196,078,302,485

3,915,719,004

1,210,506,755,753

CONG TY CO PHAN T~P DoAN TUEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p,

Thanh ph6 Bien Haa, Tinh D6ng NaiBaD CaD tai chinh hop nhftt

Cho ky ke toan til' 01/0112019 den 31/03/2019

Th6ng ttr 210/2009/TT-BTC va cac quy dinh hien hanh yeu du trinh bay Bao cao tai chinh va thuyet minh th6ng tind6ivoi c6ng cu tai chinh nhung kh6ng dua ra cac huong ddn tuong DUong cho viec danh gia va ghi nhan gia tri hop Iy CLIacac tai san tai chinh va no phai tra tai chinh, ngoai trir cac khoan trich I~p du phong no phai thu kh6 doi vadu phonggiam gia cac khoan d§u tu clnrng khoan dil duoc neu chi tiet tai cac Thuyet minh lien quan. Vi vay, C6ng ty chua danhgia gia tri hop Iy cua tai san tai chinh va n9' pMi tra tai chinh t\li ngay kSt thuc nien dQ ke toan,

Quan Iy riH ro tai chinh

Rili ro tai chinh cila C6ng ty bao g6m rili ro thi twang, rili ro tin d\lng va rili ro thanh khoan,C6ng ty dil xay dl,mg h~th6ng ki~m soat nh~m dam baa S\l'can b~ngis mu'c hQp Iy gi(l'a chi phi rili ro phM sinh va chi phi quan Iy rili ro, Ban

Giam d6c C6ng ty co trach nhi~m thea doi quy trinh quan Iy rili ro d~ dam bao Sll'can b~ng hQP Iy gi(l'a rui ro vaki~msoM rili ro,

Rili TOthi ITUy)'ng

HO\it dQng kinh doanh cila C6ngty se cM yeu chiu rili ro khi co S\f thay dbi ve gia, ty gia h6i doM va lili su§t.

Rili ro ve gia:

C6ng ty chiu rui ro ve gia cua cac c6ng Cllv6n pMt sinhtil' cac khoan d§u tu' cb phieu ng~n h\in va dai h\in do tinh kh6ngch~c ch~n ve gia ttl'O'nglai CLIac6 phieu d§u tLl',Cac khoan d§u tLl'c6 phieu dai h\ln duvc n~m ginvai mllc dich chien luqclau dai, t\ii thai di~m ket thuc nam tai chinh C6ng ty chua co kS hO\ich ban cac khoan d§u ttl' nay,

Til'I nam Tren I namtra xu6ng den 5 nam Tren 5 nam CQng

VND VND VND VND /~~Tl.li 3110312019

i:(D§u tu ng~n h\in 8,128,228,5138,128,228,513

D<iuttl' dai h\in

~8,128,228,5138,128,228,513

Tl.li 0110112019

D<iutu ng~n h\in

D<iutu dai h\in

10,157,883,85310,157,883,853

10,157,883,85310,157,883,853

Rili ro ve ty gia h6i doai:

C6ng ty chiu rili ro ve ty gia do gia trj hQ]) Iy cila cac lu6ng tien trong tuong lai cila mQt c6ng cll tai chinh se bien dQngthea nhfi'ng thay dbi cua ty gia ngo\ii t~ khi cac khoan vay, doanh thu va chi phi cila C6ngty du9'c thvc hi~n b~ng don vitien t~ khac vo-id6ng Vi~t Nam,

Rili ro ve lili suk

C6ng ty chiu rui ro ve lili su§t do gia tri I19P Iy cua cac lu6ng tien trong ttl'011glai cua mQt c6ng C\ltai chinh se bien dQng

thea nMng thay dbi CLIalili su§t thi twang khi C6ng ty co pMt sinh cac khoan tien gLl'ico ho~c kh6ng co ky h\in, cac

kho<'mvay va n9' chiu lili su§t tM n6i, C6ng ty quan Iy rui ro Jili su§t b~ng cach phan tich tinh hinh c\lnhtranh tren thjtwang d~ co du9'c cac lili su§t co Iqi cho m\lC dich cila Cong ty,

Rili TOtill ([lplg

- 28-

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu phe 4, Phuong'Tan Hiep,

Thanh ph6 Bien Hoa, TinhDongNaiBao clio tai chinh hop nhfit

Cho ky kS toan tu01/01/2019 aSn31103/2019

Rui ro tin dung la rui ro rna mot ben tham gia trong mot cong cu tai chinh hoac h9'P a6ng khong co kha nang thuc hiendiroc nghia VI,I cua minh dftn dSn t6n thiit v~tai chinh cho Cong ty. Cong ty co cacrui ro tin dung tu heat d9ng dong san

xuat kinh doanh (chu ySu d6i voi cac khoan phai thu khach hang) va hoat d9ng tai chinh (bao g6m ti~n grri ngan hang,cho vayva cac cong cu taichinh khac),

T:;ti 31103/2019Ti~n va cac khoan

nrong DUongti~n

Phai thu khach hang,phai thu khac

T:;ti 0110112019

Ti~n va cac khoan

nrong DUongti~n

Phai thu khach hang,

phai thu khac

Riii ro thanh khoiill

rc 1 nam

tro xuongTren 1 namdSn5 narn Tren 5 narn Cong

VND VND VND VND

108,870,803,545 108,870,803,545

479,432,611,494 7,510,600,000 486,943,211,494

588,303,415,039 7,510,600,000 595,814,015,039

88,540,924,481 88,540,924,481

565,738,023,477 7,510,600,000 573,248,623,477

654,278,947,958 7,510,600,000 661,789,547,958

Ttl'1 namtr6 xuong

Rlii ro thanh khoan la rui ro Cong ty g~p kho khan khi th\fc hi~n cac nghiaV\l tai chfnh do thiSu v6n. Rui ro thanh khoancua Cong ty chll ySu pMt sinh tll' vi~c cac tai san tai chinh va ng phai tra tai chinh co cacthai diem daD hi;lnkhac nhau.

Thai hi;lnthanh toan cua cac khoan ng phcii tra tai chinh d\fa tren cac khocin thanh toand\f kiSn theo hgp d6ng (trenco sO'dong ti~n clla cac khoan g6c) nhu sau:

T:;ti 31103/2019Yay va ng

Phai tra nguai ban,

phi'li tra kMc

Chi phi phai tra

T:;ti0110112019

Yay va n9'

Phai tra nguai ban,

phi'li tra khac

Chi phi phi'li tra

Tren 1 namaSn5 nam Tren 5 nam C9ng

VND VND VND VND

990,971,618,587

330,731,862,559 1,145,888,000990,971,618,587

331,877,750,559

2,099,182,794 2,099,182,794

1,323,802,663,940 1,145,888,000 1,324,948,551,940

1,010,512,734,264

194,932,214,485 1,146,088,0001,0I0,512,734,264

196,078,302,485

3,915,719,004 3,915,719,004

1,209,360,667,753 1,146,088,000 1,210,506,755,753

Cong ty cho r~ng muc d9 t~p trung rui ro d6i v6i vi~c tra n9' li'lthfrp. Cong ty co kha nang thanh toan cac khoan ng oSnhi;lnttl dong ti~n tlr hOi;lto9ng kinh doanh va ti~n thu tir cac tai san tai chinh oao hi;ln.

- 29-

CONG TV CO PHAN T!P DoAN THEP TIEN LEN

G4A, Khu ph6 4,Phuong'TanHiep,Thanh ph6 Bien Hoa, Tinh :D6ngNai

Bao cao tai chinh hop nh§t

ChoIcy k~ toan nr01/01120 19 d~n31103/2019

32 . NHifNG str KI¥N PRAT SINH SAU NGAY KET THUC KY KE ToAN NA.M

Khong cosukien trong y~u nao xay ra sau ngay k~t thucIcy k~ toan doi hoi duoc dieu chinh hay cong b6 tren Bao cao taichinh rieng nay,

33 . BAo cAo BO PH!N

Hoat dQngkinh doanh cac san pham thep chiem tren 90%tY trong toan bQhoat dQngcua C6ngty va chu yeu di~nra trenlanh th6 Vier Nam, do do C6ngty kh6ng I~pbao cao bQphan theolinh WC kinh doanh va khuWC dia I)",

34 . NGRI:E;PVVvA soDU VOl cAc BEN LIEN QUAN

Trang niim, C6ng ~ co giao dich vai cae ben lien g_uannhu sau:

ro 0110112019 d~n Tir 0110112018 d~nM6i guan h~ 31/03/2019 3110312018

Doanh thu ban hang, cung c§p djch v\l

Congty C6 phan Thep B~c Nam C6ngty lien k~t 209,222,861,435 208,975,975,896

Mua v~t hr, hang h6a, djch V\l

C6ngty C6 ph!n Thep B~c Nam C6ngty lien k~t 263,268,692,554 139,933,764,430

~s6 du vai cae ben lien g_uanlai ng~kit thuc lsi!. ki loan: cc

A'M6i quan h~ 31/03/2019 01/01/2019 :0

)f)

Phai thu ti~n hang IEC6ngty C6 ph!n Thep B~c Nam C6ngty lien k~t 117,609,071,390 70,467,510,865

~~

Tnl tm6'c cho ngu'()'iban

C6ngty C6 ph!n Thep B~c Nam C6ngty lien k~t 1,689,994,357

Phai thu khac

C6ngty C6 ph!n Thep B~cNam C6ngty lien k~t 37,061,700 916,957,807

Phai tra ti~n hang

C6ngty C6 ph!n TMp B~cNam C6ngty lien k~t 132,441,857,998 34,194,914,618

Phiii tra khac 2,592,000,933 3,182,018,077Ba Ph;;.mThj H6ng T6ng Giam d6c 716,208,746 1,306,225,890ang Nguy~nVan Quang P,T6ngGiam :D6c 1,875,792,187 1,875,792,187

Ti~n yay phai tra 12,019,459,238 18,211,966,602ang Nguy~nM~nhHa Chti tjch H:DQT 9,918,264,262 15,517,321,022Ba Ph~mThj H6ng T6ng Giam d6c 2,101,194,976 2,694,645,580

- 30-

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

G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh B6ng Nai

Bao caotai chinh hop nhit

Cho ky k~ toantir 01101/20 19 d~n 31103/2019

35 . soLl~U SO SANH

S6 lieu so sanh tren Bang Can d6i k~ toan va cac thuyet minh tuong irng la s6 lieu cua Bao caotai chinh cho nam tai

chinh k~t thuc ngay 31 thang 12 narn 2018 da duoc Cong ty TNHH Hang Ki€m toan AASC kiem toano S6 li~u tren Baocao K~t qua hoat dong kinh doanh, Bao cao 1uu chuyen tien t~ va cac thuyet minh tuong ung la s6 lieu cua Bao cao taichinh cho ky k~ toanttl' ngay 01101/2018 d~n ngay 31/03/2018 da duoc Cong ty cong b6 thong tin.

~

~iKimLoa.

K~toan tnrong

Nguy~n M\lnh Ha

Chu tich H9i d6ng quan tr]

DO Thj Kim Dung

Nguoi I?p

D6ng Nai, ngay 23 thang 04 nam 2019

-J:m'lG

PH.),~N

~ LJ

---\-i.

- 31 -

CONG TY coPHAN T~ DOAN THEP TIEN LEN

G4A jKP4 - P.Tan Hi~p - Bien Hoa - Dang Nai ,: ,~~ .,. " ,", Bao ca6'tai chinh hop nh~t

Cho Icy k6 toan tir01/0112019 d6n 31/0312019

Don vi tin on5;

CHITlEU Mil Thuyet Quy 1-2019 Quy 1-2018 Chenh I~ch Nguyen nhanso minh

1 2 3 4 5 6= (4-5) 71. Doanh thu ban hang va cungcap djch vI! 01 20 1,298,966,351,908 1,467,677,181,785 (168,710,829,877) Do tinh hinh kinh te the gioi dau narn 2019 co nhieu

bi6n dQng lam cho gia thep giarn va nhu du sir dungnguyen v~t lieu cho cac c6ng trinh d~u tu cling giamdfrn d6n doanh thu ban hang giam so voi clingIcy namtnroc.

2. Cac khoan giam trir doanh thu 02 21 447,292,854 540,013,060 (92,720,206)

3. Doanh thu thu§n ban hang va cungdp djch vI! 10 1,298,519,059,054 1,467,137,168,725 (168,618,109,671)

4. Gia van hang ban 11 22 1,184,565,364,514 1,292,245,414,480 (107,680,049,966) Doanh thu Icy nay giam dfrn den gia v6n cling giamtuong (mg.

5. Lqi nhu~n gQP v~ ban hang va cungdp djch vI! 20 113,953,694,540 174,891,754,245 (60,938,059,705)Loi nhu~n gQP ban hang giam la do nhling nguyennhan noi tren dfrn denIqi nhu~n g('>pgiam so v&icimgIcy nam tru&c.

6. Doanh thu ho:;ttd('>ngtai chinh 21 23 1,571,943,442 3,101,731,168 (1,529,787,726)

7. Chi phi tai chinh 22 24 16,139,038,357 18,375,829,183 (2,236,790,826)

Trong do: Chi phi liii yay 23 15,930,343,656 16,803,818,265 (873,474,609)

8. Ph~n liii (16) trong c6ng ty lien ket, lien doanh 24 1,613,495,873 3,366,095,658 (I,752,599,785)

9. Chi phi ban hang 25 27 8,607,068,769 17,432,850,925 (8,825,782,156)

10. Chi phi quan Iy doanh nghi~p 26 27 42,586,344,840 17,118,127,938 25,468,216,902Chi phi quan IyIcy nay tang la do trfch dl! phong phaithu kho doi.

11. Lq'i nhu~n thu§n tir hOl.ltoQng kinh doanh 30 49,806,681,889 128,432,773,025 (78,626,091,136) Do m('>ts6 nguyen nhan neu tren nen dfrn denIqi

nhu~n hoc;ttd('>ngkinh doanhIcy nay giam so v&icimg

- Icy nam tru&c.

'h d.

Kinh go-i : UY BAN CHUNG KHoAN NHA xtroc-soGIAO DICH CHUNG KHoAN TP HO CHi MINH

VS viec : Giai trinh chenh lech s61i~u tren bao cao kSt qua heat Q('>ngkinh doanh hop nhit quy I narn 2019 va ClingIcy nam truce :

- 32 -

D6 Thj Kim Dung

Nguai l~p Chu tich HQi d6ng quan tri

CHITIEU Mil Thuyet Quy 1-2019 Quy 1-2018 Chenh I~eh Nguyen nhan

so minh

1 2 3 4 5 6= (4-5) 7

12. Thu nhap khac 31 25 290,689,700 550,920,987 (260,231,287)

13. Chi phi khac 32 26 10,660,074,751 815,430,651 9,844,644,100 Chi phi ky nay tang la do co phat sinh chi phi thanh Iy

tai san c6 dinh,

14. LQi nhu~n khac 40 (10,369,385,051 ) (264,509,664) (10,104,875,387)

15. T6ng IQi nhu~n k~ toan tru-O'ethu~ 50 39,437,296,838 128,168,263,361 (88,730,966,523) Do mot s6 nguyen nhan chu yeu tren nen d~n d~n

t6ng loi nhuan k~ toan tnroc thu~ giam nrong irng,

16. Chi phi thu~ thu nhap doanh nghiep hien hanh 51 29 8,508,279,840 26,819,708,081 (18,311,428,241)

17. Chi phi thu~ thu nh~p doanh nghiep hoan lai 52 29 -

18. LQi nhu~n sau thu~ thu nh~p doanh nghi~p 60 30,929,016,998 101,348,555,280 (70,419,538,282) LQ"inhuan sau thu~ TNDNIcy nay giam hon so voicung ky nam tnroc la do nhfrng nguyen nhiin chu y~uneu tren,

19. LQi nhu~n sau thu~ ciia e6 dong cua eongty me 61 29,752,313,238 99,343,692,968 (69,591,379,730)

20. LQi nhu~n sau thu~ ciia e6 dong khflng ki~m soat 62 1,176,703,760 2,004,862,312 (828,158,552)

21. Lili err ban tren e6 phi~u 70 30 325 1,086 (761)

hTh!Kim Loa.

K~toan tnrong

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