SANG CAN gOI KE ToAN MAu sO B 01-0N(Ban htJnh theo th6ng tU's6 20012014fTT-BTC

ngay 2211212014 cua B() tai chlnh)[iPYMEPHARCO

Quy: 3 Nam 2017Tal nqay 30 thang 09 narn 2017

BO'n vi tinh: Bong

Ma sO Thuyitminh

SOcuOi quy SOdiu narn

-Nguyt~mgia

Ten chi tieu

4 5TAl SAN

-A:TA-I-S-AN--NGANH~N----------------------------------------------- ---100---- ----------- -----:j:497:4Si739:327- -----1-:isis11-:SSS-.-1i1--i~--ii~~-~j-~~~-kh~~_';-t~g-(i~_';g-ti~~-------------------- ---:,10-------------------------:;0:45i13i281- ----------7-7:069:898.-98-8---1:-Ti~~------------------------------------------------------------------------ ---111----- -V_O-1--- ----------30.-4Si-13i281-- ---------37:069~898-.-9-88--2:-C-~-~-kh~~~-t~~~g-d~~-~-g-ti~~-------------------------------------1-1-2---- ----------- -----·----4o.-oc)6-.-6oo:ooo- ---------4o:ooo~ooo.-6-6o--II~-D~~-t-;;t~j~h/~h-_;;gd;;-h~_,;---------------------------------------:'-iij--- -v.-o"2--- --------515:000.-000:000- --------;i10:000:000.-000-

1 2 3

1. Chlrng khoan kinh doanh 121------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------

------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------2. Bau tU' narn giCrc1t§nngay dao han 123 515.000.000.000 410.000.000.000-lli~-c~~-ki;~~_;;-ph~i-th~--,;gd~-h~;,---------------------------------:'-iij--- ----------- --------532:0:;5."4-56:338- -------"4-55:899:645.-71"4-1. Phai thu ng~n han cua khach hang 502.636.599.329

------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------419.491.925.621

------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------131

2. Tra truoc cho ngU'D'iban ng~n han 132 11.186.754.231 21.456.527.690------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------3. Phai thu n¢i b¢ ng~n han 133

:~::~:~~~:~~~:~~~~:~:i~~:~~:~~:~:~~:~~:~:~:~~~:~~~~::-::::::::::~:~~::::::::::::::::::::::::_:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::~'5. Phai thu ng~n han khac 136 V03 22.923.564.911 19.506.917.022:-6:-D~-Ph6~-~i-p-h~i-th~-~-~i~-~--h~~-kh6-d6-i(~)-----------.----------1-37"-------------------------(4~731-.462:133) ----------(4~555~724.-i,-1-9),------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------IV. Hang ton kho 140 372.201.956.492 304.986.619.443

------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------1. Hanq ton kho 141 V04 378.871.110.356 307.405.118.108

------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------2. Dl,I' ph6ng giam gia hang ton kho (*) 149 (6.669.153.864) (2.418.498.665)

v. rai san ngan h~n khac 150 7.812.193.216

1. Chi phi tra truce ng~n han 151 4.856.027.859

2. Thut§ GTGT c1U'Q'ckhau tni 152 2.956.165.357

3. Thut§ va cac kh6an khac phai thu Nha nuoc 153 V05

5.855.391.016

4.213.971.722

1.641.419.294

4. Tai san ng~n han khac 155------- ----------- ----------------------------------- ---------------------------------------------------------------------------------------------------------------------- -----

B. TAl SAN oAI H~N 200 362.710.981.605 367.307.128.571

210I. Cae khoan phai thu dai h~n 1.140.000.000

1. Phai thu dai h<;incua khach hang 211

2.Von kinh doanh & dO'n vi trl,l'Cthu¢c 213..

1.140.000.000

3.Phai thu n¢i b¢ dai h<;in 214 V06------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------4.Phai thu dai h<;inkhac 216 V07 1.140.000.000 1.140.000.000

--- ----------------------------------- -------------------------------------------------------------------------------- ------------ ----------------------------------------------5.Dl,I' ph6ng phai thu dai h<;inkh6 c16i(*) 219

293.965.401.632-------- ----------- ----------------------------------- ------------------------------------------------------------------------------------- -------------------------------------

304.726.293.095

V08 250.051.117.632

II. rai san co djnh 220--- ----------- ----------------------------------- ----------------------------------- --------------------------------------- ---------------------------------------------------- -

1. Tai san co dinh hCruhlnh 221 262.427.989.095-------- ----------- ----------------------------------- ---------------------------------------------------------------------------------------------------------------------- ----

222 550.022.220.097------------ ----------- ----------------------------------- ----------------------------------------------------------------------------------------------------------------------

1

525.150.568.992

I

1 52 3 4

-Gia tri hao man lay ke (*) 226--------------------_-_-_-_-----_-------------_------------------------------------- ------------ ----------- ----------------------------------- ----------------------------------

.. 3. Tal san c6 CfinhvO hlnh 227 V.10 43.914.284.000 42.298.304.000

III.B§t o9ng san oau ttl' 230 V,12---------------._-------------------------_._-------------_._----------------------- eo_eo_e. •••••••• • • ._ •• _. __ ._. _

1. Nguytm gia 231

lv. Tal san do danq dai han 240 V,11 30.087.626.335 17.761.741.476..__ .._-------------------------------_._---------_.-.--_._-----------------_-._---- --_.-----._- ----_-.-._- ----------------------------------- ----------------------------------1. Chi phi xay dl,l'ng co ban deYdang 242 30.087.626.335 17.761.741.476

v. £)au ttl' tal chinh da;h~n 250 25.796.800.000 25.796.800.000---------------------------------------------------------------------,,-------------- ------------ ----------- ----------------------------------- ----------------------------------1. Dau tU' vao cOng ty con 251

3. Dau tU' g6p v6n vao don vi khac 253 V,13------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------4. 01,1' phang dau tU' tai chinh dai han (*) 254

VI. Tajsan da;h{ln khac 260 11.721.153.638 17.882.294.000--1:-Ct;i-phf-t~~-t~~&~-d-~i-h~~--------------------------------------------2-sT-- --V.-14---------------8~905-._6-82:878-----------15:982~87i3.-8-9-9-~-- - - ------ - - - ------------------- -- ----- - - - --- - - ------------ ------------ - ------------ ----------- - ----- - - - - - - - - ----- -- --- - - - - ------ -- -- --------- -- -- ---------- - - - - - - - - - - - -- - - - - --- <:) •

•~i~::~Q~~E~E~::::i100.~-~~~.: ••--••••••••~~i---_~21 ••- -.---~.~~:.:::~:::.::: ••••--1.62~.:::.:::.::~·~----------------------------------r;iciliO-N-VON----------------------------- ------------ ----------- ----------------------------------- ----------------------------------~.

-Gia tri hao man lay ke (*)

2. Tai san c6 dinh thue tai chinh

-Nquyen gia

-Nquyen gia

-Gia tri hao man lay ke (*)

2. Gia trl hao man lay ke (*)

2. Dau tu vao cOng ty lien ket , lien doanh

c. NO' PHAI TRA

I. N9' ngan nen1. Phai tra ngU'ai ban ngim han

2. NgU'ai mua tra tien truce ng~n han

3. Thue va cac khoan pMi nop Nha nuoc

223

224 V,09

225

228

229

232

252

300

310

311

312

313 V,16

(299.971.102.465)

43.914.284.000

25.796.800.000

(262.722.579.897)

42.298.304.000

25.796.800.000

294.942.039.718

246.025.039.718

99.915.223.346

46.886.141

32.168.147.474

4. Phai tra ngU'ai lao d¢ng 314 12.148.000.000 14.198.148.000------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------5. Chi phi pMi tra ng~n h9n 315 V,17 60.676.625.723 53.871.600.498

6. Phai tra n¢i b¢ ng~n h9n 316

321.868.929.487

271.782.529.487

105.832.839.031

129.924.701

55.975.627.180

7. Phai tra theo tien d¢ KH hOOpdOng xay dl,l'ng 317------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------8. Phai tra ng~n h9n khac 319 28.636.283.986 33.705.365.393

9.vay va nO'thu~ tai chfnh ng~n h;;in 320 V,15------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------10. 01,1' phOng phai tra ng~n h9n 321 6.537.200.000

11. Quy khen thU'eYngva phUc IQ'i 322 8.383.228.866 5.582.468.866------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------II. N9' da;h{ln 330 50.086.400.000 48.917.000.0001. Phai tra ngU'ai ban dai h9n 331

------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------2. Phai tra n¢i b¢ dai h9n 335 V,19

2

3

I:

1 2 4 5

------------------------------------------------------------------------------------ -------_-_-- ----------- ----------------------------------- ----------------------------------4. Vay va no thue tal ehinh dai han 338 V20------------------------------------------------------------------------------------ -----------_ ----------- ----------------------------------- ----------------------------------

" 5. Thue thu nhap hOanl<;Iiphai tra 341 V21

6. DI,I'phOngphai tra dal han 342 49.484.700.000 48.359.800.000------------------------------------------------------------------------------------ ------------ ----------- -------------------------------_--- ----------------------------------

• 7. Quy khen thU'angva phuc IO'i 322------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------D. VON CHO sa HO'U 400 1.538.324.791.445 1.326.176.644.014

I. vtm chu sc7nou 410 V22 1.538.324.791.445 1.326.176.644.014------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------1.V6n g6p cua chu sa hfru 411 652.275.000.000 501.750.000.000

------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------2. Th~ng dU'v6n cOphan 412 170.029.184.816 170.029.184.816

5. Chenh I~ehdanh gia lai tai san 416------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------6. Chenh I~ehtl gia h6i d6ai 417

8. Quy ho tro s~p xep doanh nghi~p 419------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------9. Quy khac thuec v6n ehu sa hfru 420

3373. PMi tra dal han khac

3. V6n khac cua chu sa hfru 414

4. COphieu quy (*) 415

7. Quy dau tU'phat trien 418

601.700.000 557.200.000

500.872.459.198 415.138.880.533

10. LQ'inhuan sau thue chua phan ph6i 421 215.148.147.431 239.258.578.665------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ----------------------------------11.NguOnv6n dau tU' XDCB 422

------------------------------------------------------------------------------------ ------------ ----------- ----------------------------------- ---------------------------------- /

II. Nguon kinh phi va quy khac 430 ~..__ .._-_ _---_._-----------_._-----_ .._------------- __ _ - _ __ ---_ _ _ _ ...........•......... _ .._ /1. NguOnkinh phi 431 V23 \'......._ .._ _--_.-._-------_._.--_. __ _-------------_ _. __ ._----_.-._._-_ .._.- -_. __ ._ _ _._ ..- _-- _-._ _ _ _ _-- ,(2. NguOnkinh da hlnh thanh TSCD 432......................... _ __ .._ .._----_._-_._. __ .__ _--._------- ..__ - - _._ _ _----_. __ .._------ _ _--_._ __ .. )~TONG CQNG NGUON VON (440=300+400) 440 1.860.193.720.932 1.621.118.683.732'............_ _ _ ..__ _._ __ _-_ __ _ ..- .._-_ _ --_ _ _---- _-_ _._-- .._-- _ _-_ _ ::...L- L-__-L L- ~ ~~

NgU'c,iI,p bi~uI

K~ toan trU'ang

Pi-i~MVAN TAN

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Miu 56 8 02-0N(Ban Mnh theo thOng tU'so 200120141TT-BTe

ngay 2211212014cae BQ tei chinh)

BAo cAo K~T QUA HOAT DONG KINH DOANH. .Ouy: 3Nam 2017 Dan vi tinh: Dong

Quy nay Luy ke tll' diu namTen chi tieu Mas6 Thuy~t d~ncu6i quy nay

minh Nam nay Nam trU'c7c Nam nay Nam trU'c7c

1. Doanh thu ban hang va eung cap dich vu 01 VI.25 374.497.861.720 391.719.103.930 1.211.503.152.021 1.118.530.017.757

2. Cac khoan giam tnr doanh thu 02 1.405.632.901 2.067.922.996 12.917.493.297 16.147.032.597

3. Doanh thu thuan ve ban hang va 10 373.092.228.819 389.651.180.934 1.198.585.658.724 1.102.382.985.16C

eung cap dich VI,I (10=01-02)

4. Gia von hang ban 11 VI.27 195.399.916.523 222.950.262.117 624.752.434.401 576.662.329.85L

5. LO'inhuan gOpve ban hang va 20 177.692.312.296 166.700.918.817 573.833.224.323 525.720.655.30E

eung cap dich VI,I (20=10-11)

6. Doanh thu hoat dong tai ehinh 21 VI.26 1.840.204.391 4.443.625.528 18.109.542.715 12.048.698.502

7. Chi phi tai ehinh 22 VI.28 1.498.181.847 1.009.757.100 5.838.764.231 4.378.252.4m

Trong do : Chi phi lai yay 23

8. Chi phi ban hang 24 82.991.652.963 83.411.566.489 281.343.454.311 278.672.097.401

9. Chi phi quan Iy doanh nghiep 25 11.397.076.396 12.545.325.002 35.502.472.668 37.857.720.531

10. LO'inhuan thuan tCr heat dong 30 83.645.605.481 74.177.895.754 269.258.075.828 216.861.283.46~

kinh doanh [30=20+(21-22)-(24+25)]

11.Thu nhap khac 31 13.374.991 305.993.826 84.077.274 763.447.26~

12. Chi phi khac 32 681.378 1.012.605 52.291.671 173.583.941

13.LO'inhuan khac (40=31-32) 40 12.693.613 304.981.221 31.785.603 589.863.31~

14.T6ng 100inhuan ke toan tnroc thue 50 83.658.299.094 74.482.876.975 269.289.861.431 217.451.146.78L

,,11ft 'Ii I ., • 'I "Quj nay Luy k6 t(r diu nam

Ten chi tieu Mas6 Thuy6t d6n cu6i quy nayminh Nam nay Nam tnJ'Ooc Nam nay Nam tnJ'C1c

(50=30+40)

15. Chi phi thue TNDN hien hanh 51 VI.30 16.731.659.819 14.896.575.395 54.141.714.000 43.490.229.351

16. Chi phi thue TNDN hoan lai 52 VI.30

17. LQ'inhuan sau thue thu nhap 60 66.926.639.275 59.586.301.580 215.148.147.431 173.960.917.421

doanh nghi~p (60=50-51-52)

18. Lai co ban tren co phieu 70

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BAo cAo LUU CHUYEN TIEN TE(Theophuong phap gian ti~p) •

Quy 3 nam 2017

Chi tieu TM Luy ke tiP dau namd~n cu6i quy nay

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2.Dieu chinh cho eac khoan:02 "..," ='Kh~uhaDt~is'~n(;6 dinh'" , " , "''''.:~7.,:,?,4.,~,:,,?,?,?.§.?~"".",.",,,,,~~:~I~:'q$4.;~,,~9.03 :g,~~",~h9~t:l9.,ll.,P~9Q9",.",. '"'''''''''''' """""",..". 4.426.392.713 " (§,~?,:..1Q?:9.§Q),.04 -U~i, 10chenh lech ty gia hoi doai do danh gia lai cac (5.355.239) (111.836.308)

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THUYET MINH BAO CAO TAl CHiNHI>~n30 thang 09 nam 2017

I. D!C DIEM HO~ T DONG CVA CONG TY

1.Hlnh tlnrc sd huu v6n: Cong ty c6 phdn.

2. Linh vf/.ckinh doanh: San xua't va kinh doanh duoc pham,

3. Nganh ngh~kinh doanh:- San xua't thudc tan diroc,

- Kinh doanh ban buon, ban le thuoc tan duoc, v4t nr, h6a cha't va trang thiet bi y te'.

- Xua't nhap khcfu tnrc tiep: thuoc tan duoc, v4t nr, h6a cha't, trang thie't bi y te', nguyenlieu san xua't thudc, my phcfm, thuoc thu y.

II. KY KE TOAN , DON vt TIEN Tt sif DlJNG TRONG KE TOAN

1.Ky kf toan nam; B~t d~u tit ngay 01 thang 01 va ke't thuc vao ngay 31 thang 12 hangnam.

2.Drrn vi ti~n t~ sll' dung trong kf toan: Don vi ti~n t<$sli' dung trong ke toan va dtroc trlnhbay tren bao cao tai chinh la ti~n .E>~ngVi<$tNam (VND).

III. CHVAN MTjC vA CHE DO KE TOAN AP DlJNG1.Chf d~ kf toan ap dlJng

Cong ty ap d1..lngChe'dQ Ke' toan Doanh nghi<$pVi<$tNam.

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2. Tuy~nb6 v~ vi~ctwin tho chuin mf/.ckf toan va ch€ d~ kf toanBan T6ng Giam d6c dam bao da: tuan thll d~y dll yeu du Clla cac Chucfn mljc ke' toan va

Che'dQ Ke'toan Doanh nghi~p Vi~t Nam hi<$nMnh trong vi~c l4p Bao cao tai chinh.

3.mnh thuc kftoan ap dlJngCong ty sli'd1..lnghlnh thuc chung tit ghi s6 d¬ ''ghi s6 cac nghi<$pv1..lkinh te' phat sinh.

IV. CAC CHiNH SACH KE TOAN AP DlJNG1.Cd sd l~pBao cao tai chinh

Bao cao tai chinh du'<;1ctrlnh bay dlja thea chucfn m1..l'cke' toan Vi~t Nam, che'dQ ke'toanDoanh nghi~p Vi~t Nam va cac quy dinh phap ly c6 lien quan de'n vi~c l4p va trlnh bay baocao tai crunh tl;liVi~t Nam. Bao cao tai chinh nay du'<;1cso"n thao thea quy u'dc gia g6c.

2.Ti~n va cae khoan ttidngdlidngti~nTi~n va cac khoan tu'dng du'dng ti~n bao gdm ti~n mij.t tl;liquy, ti~n gli'i ngan hang, ti~n

dang chuy~n, ti~n gli'i khong ky hl;lnva cac khoan d~u tu' ng~n hl;lnc6 thai hl;ln thu hdi hoij.cdao hl;lnkhong qua 3 thang k~ tit ngay mua, d~ dang chuy~n d6i thanh mQt lu'<;1ngti~n xacdinh cung nhu' khong c6 nhi~u nU ro trong vi<$cchuy~n d6i.

3. Hang tdn khoHang tdn kho dU'<;1Cxac dinh tren co sd gia goc. Gia gdc hang t6n kho bao gdrn chi phi

mua, chi phi che' bien va cac chi phi lien quan tnrc tiep khac phat sinh d¬ c6 dU'<;1chang t6nkho d dia diem va trang thai hien tai.

Gia g6c hang t6n kho dU'<;1ctinh theo phirong phap blnh quan gia quyen va diroc hach toanthea phuong phap ke khai tlnrcng xuyen.

4. Khodn phQi thu khach bangCac khoan phai thu khach hang dU'<;1cthe hien thea gia tri ghi tren h6a don, chirng tu gO'c

tru dir phong cac khoan phai thu kh6 doi dU'<;1cU'dctinh dua tren co sd ra soat ciia Ban T6nggiam dO'cdO'ivdi tit ca cac khodn can chua thu tai thoi diem cudi nam. Cac khoan no dU'<;1cxac dinh la khong the thu h6i se dU'<;1cx6a s6.

5. Tai san elf djnhTai san cO'dinh dU'<;1Cthe hi~n thea nguyen gia trU hao mon lUy ke'. Nguyen gia tai san co'

dinh bao g6m toan bQ cac chi phi rna Cong ty phai bo ra d¬ c6 dU'<;1Ctai san cO'dinh tinh de'nthai diem dU'atai san d6 vao tr".lngtMi si!n sang sa dl,mg. Cac chi phi pMt sinh sau ghi nMnban d~u chi dU'<;1cghi tang nguyen gia tai san c6dinh ne'u cac chi phi nay chi{c chi{n lam tangl<;1iich kinh te' trong tU'dnglai do sa d~ng tai san d6. Cac chi phi khOng thOa man di~u ki~ntren dU'<;1cghi nMn la chi phi trong nam.

Tai san co' dinh dU'<;1ckh(u hao thea phU'dng pMp dU'ong thhg dl!a tren thOi gian hii'ud~ng U'dctinh. so' nam kh(u hao ella cac IO".litai san cO'dinh nhU'sau:

Loai tai san c6dinhNba caa, v~t kie'n trucMay m6c va thie't biPhU'dngti~n v~n tai, truy~n d~nThie't bi, d~ng c~ quan 19

so' nam15 - 2505 - 1008 - 1503 - 05

6. Chi phi di vayChi phi di vay dU'<;1cghi nMn vao chi phi trong kY. TrU'ong hop chi phi di vay lien quan

trl!c tie'p de'n vi~c d~u tU'xay dl!ng ho~c san xu(t tai san dd dang dn co mQt thai gian dll dai(tren 12 tMng) d¬ c6 the dU'avao sa d~ng thea m~c dich dinh trU'dcho~c ban thl chi phi di vaynay dU'ocvO'nbOa.

D6i vdi cac khoan vO'nvay chung trong d6 c6 sa d~ng cho m~c dich d~u tU'xay dl!ng ho~csan xu(t tai san dd dang thl chi phi di vay v6n h6a dU'ocxac dinh thea ty It$vO'nhoa dO'ivdichi phi lay ke' blnh quan gia quy~n pMt sinh cho vi~c d~u tU'xay dl!ng cd ban ho~c san xu(ttai san d6. Ty l~ v6n h6a dU'octinh thea ty It$lai suit blnh quan gia quy~n clla cac khoan vaychU'atra trong ky, ngo".litrU cac khoan vay rieng bi~t ph~c v~ cho m~c dich hlnh tbanh mQt taisan c~ the.

7. Chi phi tra tnioe dai h~nCong C(l, d(lng C(l: Cac cong c~, d~ng c~ da dU'avao sa d~ng dU'ocphan b6 vao chi phi

trong ky thea phU'dngphap dU'ongthiing vdi thai gian phan b6 khong qua 2 nam.Chi phi trd trunc dai hf!.nkhdc: Chi phi tU'v(n cho nba may thuO'cvien, chi phi saa chua

TSCD ... phan b6 thea phU'dngphap dU'ong thhg vdi thOi gian phan b6 khong qua 36 thang;Chi phi tU'v(n GMP cho nha may thu6c tiem se dU'ocphan b6 vao ke't qua hO".ltdQng san xu(tkinh doanh khi nba may di vao hO".ltdQng.

8. Chi phi phai traChi phi pbai tra dU'ocghi nMn dl!a tren cac U'dcHnh h<;1p19 v~ so' ti~n phai tra cho cac

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

hang h6a, dich vu da sa dung trong ky.

9. Ngu6n v6n kinh doanh - quyNgudn v6n kinh doanh ciia Cong ty bao g<1m:- V6n d~u nr ciia chii sd htru: dU<;1cghi nhan theo s6thl1c te' da d~u tu ciia cac c6 dong.- Thang dir v6n c6 phdn: chenh lech do phat hanh c6 phieu cao hen menh gia.- V6n khac: hlnh thanh do b6 sung ur ke't qua hoat dQng kinh doanh, gia tri cac tai san

dU<;1ctang, bieu, tai tro va danh gia lai tai san.

10. cs phleu quyKhi c6 phdn trong v6n chu sd hl1u dU<;1cmua lai, khodn ti~n tea bao g6m ca cac chi phi

lien quan de'n giao dich dU<;1cghi nhan la c6 phieu quy va dU<;1cphdn anh la mQt khoan giamtru trong v6n chii sd hl1u.

11. Thu€ thu nh4p doanh nghi~pCong ty c6 nghla Vl,lnQP thue' thu nh~p doanh nghi~p voi thue' suit 20% tren thu nh~p

cbju thue'. Cong ty dU<;1cmien thue' thu nh~p doanh nghi~p trong 02 nam k~ tu nam bi{t d~ukinh doanh c6 lai (2006-2007) va ghlm 50% trong 05 nam tie'p thea (2008-2012).

12. Nguyen tAc chuy~n dlfi ngo~i t~Cac nghi~p Vl,lpMt sinh bhg ngo<;lit~ dU<;1cchuy~n d6i theo ty gia t<;lingay pMt sinh

nghi~p Vl,l.sO' du cac khoan ml,lCti~n t~ c6 g6c ngo<;lit~ cu6i ky du<;1cqui d6i thea ty gia t<;lingay cu6i kY.

Chenh l~ch ty gia pMt sinh trong ky va chenh lc$chtY gia do danh gia l<;licac khoan ml,lcti~n t~ c6 g6c ngo!,lit~ cu6i ky dU<;1cghi nMn vao thu nMp ho<i.cchi phi trong kY.

13.Nguyen tAc ghi nh4n doanh thuKhi Mn hang h6a, tbanh phim doanh thu du<;1cghi nMn khi ph<1nIon riii ro va l<;1iich gi{n

li~n veti vi~c sd hl1uhang h6a d6 dU<;1Cchuy~n giao cho nguoi mua va khong con t6n t!,liye'u to'khong chi{c chi{n dang k~ lien quan de'n vi~c thanh toan ti~n, chi phi kern thea ho<i.ckha nanghang ban bi tra l!,li.

Khi cung c1p djch Vl,l,doanh thu dU<;1cghi nMn khi khong con nhii'ng ye'u to' khong cMcchi{n dang k~ lien quan de'n vi~c thanh toan ti~n ho<i.cchi phi kern theo. Truong hQp djch Vl,ldu<;1cthl1c hic$ntrong nhi~u ky ke' toan thl vi~c xac djnh doanh thu trong til'ng ky du<;1cthl1chic$ncan cll'vao tY l~ hoan tbanh djch Vl,lt!,lingay cu6i kY.

V. THONG TIN BO SUNGCHO CAC KHOANMVC TRINH BAy TRONG BANG CANDOl KE TOANvA BAO CAOKET QUAHO~T DONGKINH DOANH

1.TI~N vA cAc KHOAN TU'O'NG DU'O'NG TI~N3010912017 3111212016

Ti~n m~t 1,721,498,899 617,879,848

Ti~n gui ngan hang 28,731,634,382 36,452,019,140

Cae khoim tU'O'ngdU'O'ngti~n(*) 40,000,000,000 40,000,000,000.._- 70,453,1331281 77,069,898,988

(*) £>ayIellcae khoan ti~n gui ti~t ki~m tc;licae ngan hang e6 ky hc;lndU'6'iba thang v6'i lai suAt dU'Q'ehU'cyngtCr4,5% d~n 5,5% (2016: 5% d~n 5,1%) m6i nam.

2.cAc KHOAN £>Au TU' TAl CHiNH

(a) £>Au tU' n~m giO>dAn ngay dao han

flay la cac khoan ti~n glii ti~t ki~m tal cac ngan hang c6 ky han tren ba thang vai lai suat ciU'<;>'chU'ang tt) 5,6% ci~n 6,8% (2016: 5,5% ci~n 6%) mOinam.

(b).£>Au tU' vao cong ty lien kAt3010912017

GOngty GP DU'<;>,c&VTYTflak NOng (i)

GOngty GP XNK DU'<;>,cPhu Yen (ii)

2,360,000,000

20,000,000,000

GOngty GP DU'<;>,c&VTYTQuang Tri (iii) 3,436,800,000

25,796,800,000

3111212016

2,360,000,000

20,000,000,000

3,436,800,000

25,796,800,000

(i) GOngty nam giCi'43% (2016: 43%) v6n chu sa hCi'ucua GOngty GOphan DU'<;>,c- V~t tu Y t~flak NOng,met cOng ty c6 tru sa t1;li56 345 Qu6c L¢ 14, ThOn6, xa Tam Thang, Huy~n GU'Jut,Tinh flak NOngva heat dOng trong linh VI,l'Ckinh doanh duoc pham.

(ii) GOngty nam giCi'20% (2016: 20%) v6n chu sa heu cua GOngty COphan Xuat nhap khau DU'<;>,cPhu Yen, mOtcOng ty c6 tru sa tal 56 52 L~ l.oi, PhU'ang 3, TP. Tuy Hoa, Tinh Phu Y~n va heatdOngtrong linh vue kinh doanh duoc pham.

3111212016

(iii) COngty nam giCi'37% (2016: 37%) v6n chu sa hCi'ucua COng ty COphan DU'<;>,c- V~t tU'Y t~Quang Tri, mOtcOng ty c6 trl,l sa t1;li56 185 L~ Duan, Thanh ph6 flOng Ha, Tinh Quang Tri vah01;ltd¢ng trong linh Vl,fCkinh doanh dU'<;>,cpham.

3.PHAI THU NGAN H~N COA KHAcH HANG3010912017

502,636,599,329

Dl,f phong phai thu kh6 doi (4,731,462,133)

497,905,137,196

4.HANG TON KHO3010912017

Hang mua dang di tr~n dU'ang

Nguy~n v~t li~u tOnkho 159,373,966,163

COngCl,ldl,lng Cl,l

Chi phi 5XKD da dang

Thanh pham tOn kho

1,560,053,836

32,685,812,987

179,640,910,407

". Hang h6a

Dl,f phong giam gia Mng tOn kho (6,669,153,864)

372,201,956,492

5,610,366,963

.•r

419,491,925,621

(4,555,724,619)

414,936,201,002

3111212016

13,197,144,550

117,563,567,444

3,568,991,774

28,463,346,041

136,654,854,856

7,957,213,443

(2,418,498,665)

304,986,619,443

5.cAc KHOAN PHAI THU NGAN H~N KHAc3010912017 3111212016

Phai thu tli' nhan vien(*) 13,777,164,068 9,862,231,546

PMi thu lai ti~n gui ti~t ki~m 6,541,111,111 6,878,194,444

Phai thu khac 2,605,289,732 2,766,491,032

22,923,564,911 19,506,917 ,022

(*) £lay la khoan phai thu tli' vi~c tarn (fng chi phi heat d¢ng ban hang cho nhan vien kinh doanhtU'O'ngLmgvoi cac chuonq trlnh khuy~n maL

6.TAI SAN NGAN H~N KHAc3010912017 3111212016

Thull VAT dU'Q'ckhau tru 2,956,1651357 1,641,419,294

3,063,013,357 1,744,077 ,894

7.CHI PHi TRA TRU'OC ,-(a)Chi phi tra tnl'C)Ocng~n han

3010912017 3111212016 'i

COngcu, dl,lng cu xuat dung 4,856,027,859 3,482,507,722 ~

Chi phi khac 731,464,000 ...f....

4,856,027,859 4,213,971,722...

(b)Chi phi tra trU'c)oc dai han3010912017 3111212016

Chi phi dlch vu tU'van (*)5,472,862,198 9,382,875,268

Chi phi bao trl slia chua Ion nha may2,993,255,899 4,958,582,950

Chi phi tham dinh tal san70,980,800 539,845,600

Chi phi khac367,983,981 1,101,573,081

8,905,082,878 15,982,876,899

(*) £lay la chi phi lien quan d~n cOngvi~c tU'van va tieu chuan san xuat GMP-EU

._

, .

8.TAI SAN COD!NH

(a)Tai san cO dinh hLPUhinh

Nguyen gia--------'Ti;ji ngaynnang rnam ZO-f7

Mua moi trong ky

chuylm tll' xay dl,l'ng co ban deYdang

Tc;lingay 30 thang 9 nam 2017

KhAu hao lay kATc;lingay 1 thang 1 narn 2017

Khau hao trong ky

Tc;lingay 30 thang 9 narn 2017

Gia tr] con I~iTc;lingay 1 thang 1 nam 2017

Tc;lingay 30 thanq 9 nam 2017

Nha eiraVND

Nha xU'c:,.ngvamay moe thiAt bi

VND

PhU'O'ngti~nv,n tal

VND

ThiAt biquanly

VNDKhaeVND

TOng eQngVND

445,000,436

94,357,709

125,555,404,213

39,743,967,374

4,417,222,049

44,161,189,423

85,272,078,694

81,394,214,790

18,229,312,234

379,024,585,802

202,236,998,368

29,834,843,697

232,071,842,065

158,558,275,200

146,952,743,737

5,783,340,726

35,717,319,494

14,633,781,996

2,344,639,743

16,978,421,739

15,300,196,772

18,738,897,755

319,640,000

9,231,813,906

5,614,735,477

651,817,079

6,266,552,556

3,297,438,429

2,965,261,350

493,096,682

493,096,682

493,096,682

24,777,293,396

94,357,709

550,022,220,097

262,722,579,897

37,248,522,568

299,971,102,465

262,427,989,095

250,051,117 ,632

(b)Tai san cO djnh vo hinhQuyAn sUodvng dat

Nguyen gia

T~j ngay 1 thang 1 nam 2017 1.615.980.000

Chuy~n tlf x~y dl,l'ng co ban do dang 43.914.284.000

T~j ngay 30 thang 9 nam 2017

Hao men lOy k6

Tal ngay 1 thang 1 narn 2017 va ngay 30 thang 9narn 2017

Gia trj con I,i

T~j ngay 1 thang 1 narn 2017 42.298.304.000

T~j ngay 30 thang 9 narn 2017 43.914.284.000

:

9.CHI PHi xAY DV'NG CO BAN DO DANG I-3010912017 3111212016

Quy~n sl) dl,mg d~t 15,347,967,000 16,955,947,000

Ph6ng trU'ng bay 10,681,433,573 j

van ph6ng nhaxU'ong 3,666,711,338=

Cac dl,l'an khac 391,514,424 805,794,476

30,087 ,626,335 17,761,741,476

10.THU~ THU NH~P DOANH NGHlep HoAN L~I3010912017 3111212016

raj san thu~ thu nhap doanh nghj~p hoan I~j 2,816,070,760 1,899,417,101

2,816,070,760 1,899,417,101

11.PHAI TRA NGU'OI BAN NGAN H~N3010912017 3111212016

Phaj tra ngU'cyjban ngan han 105,832,839,031 99,915,223,346

105,832,839,031 99,915,223,346

_p

12.THUI: vA cA KHOAN PHAI NQP NHA NU'O'C3010912017 3111212016

Thu~ thu nhap doanh nghi~p 50,772,571,513 27,140,221,875

cac 10C1lithu~ khac 5,203,055,667 5,027,925,600

55,975,627,180 32,168,147,475

13.CHI PHi PHAI TRA NGAN H~N3010912017 3111212016

Chi phi quang cao, ti~p thl, xuc tian ban hang 60,136,625,723 53,081,600,498

Chi phi khac 540,000,000 790,000,000

60,676,625,723 53,871,600,498

14.PHAI TRA KHAc

(a)Ngcln han3010912017 3111212016

TrO'cap ti~n an 4,836,415,000 3,019,920,000

COtuc phai tra 6,383,904 6,383,904

Thu lao h¢i dOng quan tri va ban ki~m soat 1,252,322,138 2,469,332,257

Bao hi~m xa Mi, bao hi~m y t~, kinh phi cOngdean 1,970,114,654 1,697,916,269

Phai tra khac 20,571,048,290 26,511,812,963

28,636,283,986 33,705,365,393

(b)Dai han3010912017 3111212016

se ti~n ky quy cua cac dC1liIy 601,700,000 557,200,000

601,700,000 557,200,000

15.DV' PHONG PHAI TRA

£)ay la quy An sinh dU'O'cthanh lap nharn muc dich hOtro cho nhCrngnhan vien chu ch6t va ti~mnang cua COng ty. se ti~n nay, truce khi chi tra, dU'O'chU'cYnglai su~t bang vol lai suat huy d¢ngvOnky han 12 thang cua cac ngan hang thU'O'ngmal tal thoi di~m cu6i nam/ky tal chinh.

Theo quy chll quy An sinh sua dOi nam 2016, s6 ti~n trich quy dQ't 1,2, va 3 Ian IU'O'tla la 29,8 tyc:rOng,6,15 ty c:rOngva 13,59 ty c:rOngse Ian IU'O'tc:rU'O'Cchi tra c:r~uc:r~ntrong v6ng 5 nam tillp theotU'O'ngling k~ tlYnam 2017, 2018, va 2019 thay vi c:rU'O'cchi tra m¢t Ian vao luc nghi hU'unhU'quych~ quy trU'6'cc:ray

(a)O., ph6ng phal tra ngin han

3010912017 3111212016

86 dU'dau nam 6,537,200,000

Chuyen tCPdl,J'phOng phai tra dai han 6,537,200,000

Chi quy trong ky (6,537,200,000)

86 dU'cu6i ky 6,537,200,000

(b)O., ph6ng phai tra dai h,n3010912017 3111212016

86 dU'dau narn 48,359,800,000 39,859,000,000

Chuyen tCPquy khen thU'ang phuc 100i 12,841,508,333

Lai suat tinh trong ky 1,284,900,000 2,933,400,000

Chuyen sang dl,J'ph6ng phai tra ngan han (6,537,200,000)

Chi quy trong ky {160,000,000) (736,908,333)'-

86 dU'cu6i ky 49,484,700,000 48,359,800,000 !

16.QUY KHEN THU'ONG PHUC LQ'I3010912017 3111212016

56 dU' "au nam 5,582,468,866 17,122,876,199

Trich I~p trong ky 3,000,000,000 1,500,000,000 :::::

Chuyen sang dl,J'ph6ng phal tra ngan han (12,841,508,333)

Chi quy trong ky {199,240,000) (198,899,000)

86 dU'cu6i ky 8,383,228,866 5,582,468,866

17.DOANH THU BAN HANG3010912017 3010912016

Ooanhthu ban hang 1,211,503,152,021 1,118,530,017,757

Cae khoan giam trLP 12,917,493,297 16,147,032,597

- Chi~t khau thU'O'ngrnai 9,995,711,289 11,015,025,945

- Giam gia hang ban 2,918,706,809 48,935,956

- Hang ban b] tra lal 3,075,199 5,083,070,696

,f"Ooanhthu thuAn: 1,198,585,658,724 1,102,382,985,160

.-;

18.GIA VON HANG BAN3010912017 3010912016

Gia vOnhang ban 624,752,434,401

624,752,434,401

576,662,329,854

576,662,329,854

19.DOANH THU Tlr HO~T £lONG TAl CHiNH

Lai ti~n glri ngfm hang

3010912017 3010912016

15,051,639,850 10,204,627,496

1,494,404,399 177,733,480

497,061,100 761,120,000

1,066,437,366 905,217,527

18,109,542,715 12,048,698!503

Lai tra cham

Thu nhap tli chi~t kh~u thanh toan, cO tuc

Lai chenh I~ch ty gia

20.CHI PHi TAl CHiNH

Chi phllai vay (quy an sinh)

LOchenh I~ch tl gia hOidoal

Chi phi khac

3010912017 3010912016

1,284,900,000 1,495,250,000 ::::,1,195,802,266 157,924,925

3,358,061,965 2,725,077,483

5,838,764,231 4,378,252A08

'~;;;

21.TINH HINH TANG GIAM NGUON VON CHO So' HlrU

Chi tieu S6ddu ky PStang PS giam S6 cu6i ky1. VOndau tU'cua CSH 671,779,184,816 150,525,000,000 ° 822,304,184,816

2. QUY dau tU'ohat tri~n 415,138,880,533 85,733,578,665 ° 500,872,459,198

3. LO'inhuan sau thu~ chua 239,258,578,665 215,148,147,431 239,258,578,665 215,148,147,431chan DhOi

CQng nguOn vOn CSH 1,326,176,644,014 451,406,726,096 239,258,578,665 1,538,324,791,445

VI. CAC su KltN H04,C GIAO DICH TRQNG YEU TRONG KY KE TOAN GIUANIENDO.

1. Giro thich v~ tinh thoi vu ho~e tinh ehu ky cua cac heat dQng kinh doanh trong ky ke toangiii'a nien dQ.Hoat dQng kinh doanh di€n ra blnh thtrong d ta't ca cac ky trong nam tai chinh vakhong co tinh ehu ky cfing nhu tinh thai vu.

2. Trinh bay tinh eha't va gia tti eua cae khoiin rnl,le iinh hudng de'n tai san, nQ phai tra,ngudn vO'nehu sd hii'u, thu nh~p thu~n ho~e cae lu6ng tien dUQeeoi la khOng blnh thuang dotinh eha't quy rna ho~e tae dQng eua chUng, trong ky khang co ye'u to' khong blnh thuang

3. Trinh bay nhii'ng bie'n dQng trong ngudn vO'nehu sd hii'u va gia tti luy ke' tinh de'n ngayl~p bao eao tai ehinh giii'a nien dQ, eiing nhu phh thuye't rninh tuang ung rnang tinh so sanheua eung ky ke'toan tren eua nien dQ truoe g~n nha't.

4. Tinh cha't va gia tri cua nhtrng thay d6i trong cac uoc tinh ke toan dli du<;1Cbao cao trongbao cao giU'anien dQ tnroc ciia nien dQke' toan hien tai hoac cac thay d6i trong cac uoc tinhke' toan dli duoc bao cao trong cac nien dQ tnrdc, neu nhtrng thay d6i nay c6 anh hudng trongyeu de'n ky ke toan gnra nien dQhien tai: khong c6

5. Trinh bay viec phat hanh, mua lai va hoan trii cac chirng khoan no va chirng khoan v6n:Trong ky khong phat sinh hoat dQng nay.

6. C6 nrc dli tn1 (t6ng so' hay tren m6i c6 phan) ciia c6 phieu ph6 thong va c6 phieu uu dlii:Trong kY khong pMt sinh.

8. Trlnh bay nhung sl,l'ki~n trQng ye'u pMt sinh sau ngay ke't thUc ky ke'toan giua nien dQchua du<;1cphiin anh trong bao cao tai chinh giU'anien dQd6: khong phat sinh.

9. Trinh bay nhU'ng thay d6i trong cac khoan n<;1ti~m tang ho~c tai san ti~m tang k8 til'ngay ke't thUc ky ke' toan nam g~n nha't: khong c6 cac khoan n<;1ti~m tang.

10. Cac thong tin khac

_"

Ngu'(1i I~p K~ tmin tru'dng

f)~NG VAN NHANG PH~MVAN TAN