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IIIIIIIIIIII
BAo cAo TAl CHfNH HQP NHATGIOA NIEN ac)
CONGTV c6 PHAN T~ £loAN THep TleN LEN
Cho ky ke toan W ngay 01/01/2016 den ngay 30106/2016
(da dll<;jCscat xet)
IIII
III
CONG TY coPHAN T!P DoAN mEP TIEN LEN
G4A, Khu ph6 4, Phuong nn Hi~p,Thanh ph6Bien Hoa, Tinh D6ng Nai
NQIDUNG
I Bao cao cua Ban diau hanh
Bao cao soat xetthong tin tai chinh gitra niendQ
Bao cao tai chfnh hopnhAt dadiroc soat xet
Bang cand6i kS toan hop nhAt giua niendQ
Bao caokSt qua hoatdQngkinh doanh hopnhAt gitra niendQ
Bao caohru chuyen!ian t~ hop nhat giUaniendQ
Thuyet minh Bao caotai chinh hopnhat gitra nien dQ
06-07
08
09-10
11-39
CONG TY CO PHAN T!P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hiep,Thanh ph6 Bien Hoa, Tlnh El6ng Nai
BAo cAo eVA BANDIEU HANH
Ban di~u hanh Congty C6 ph§n np doan TMp Ti6n Len (sau day goi tat la "Congty") trinh bay Bao cao cua minh vaBao cao tai chlnh hop nhat gitta nien dQ cua Cong ty cho ky k6 toantir ngay 0110112016 d6n ngay30106/2016.
CONGTY
Cong ty cephfin T~p dean Thep Ti6n Lendircc chuyen d6i tlr Cong TNHH Ti6n Len c6 chirng nh~n dangkY kinhdoanh s6 4702000255 cAp ngay 22 thang 11 nam 2001 thanh congty c6 phan; hoat dQng thea Giay chung nhan dangkydoanh nghiep congty c6 ph§n s6 3600512830 dangky I§n d§u ngay 18 thang 08 nam 2009, dangkY thay d6i I§n thtr 8ngay 17 thang 02 nam 2016 do Sa K€ hoach vaD§u ill Tlnh D6ng Nai cdp.
Tru sachlnh cua Congty duoc d~t tai: G4A, Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
HOI DONG QUAN TRJ, BAN BIEU HANH vA BAN KIEM SOAT
Cac thanh vien cua H9i d6ng Qmln trj trongk:Y va t~i ngay I~p bao cao nay bao g6m:
Dng Nguyen M~nh Ha CM tich
Dng Nguyen Van Quang Oyvien
Ba Ph~ThjH6ng Oy vien
Dng Duang Quang B Inh Oy vien B6 nhi~m ngay 17 thang 04 nam 2016
Dng D~ng TUdn D~i Dy vien B6 nhi~m ngay 17 tMng 04 nam 2016
Dng Nguyen Van Hung Dy vien Mien nhi~m ngay 17 tMng 04 nam 2016
Dng Ph~m Cong Thin Dy vien Mien nhi~m ngay 17 thang 04 nam 2016
Ba Ph~m Thj H6ng
Dng Nguyen Van Quang
Dng Duang Quang Binh
Ba £lao Thj Kim Loan
Cac thanh vien cua Ban di~u hanh da di~u hanh Congty trong k:Y va t~i ngay I~p bao cao nay bao g6m:
T6ng Giam d6c
Ph6 T6ng Giam d6c
Ph6 T6ng Giam d6c
K€ toan truang
Cac thanh vien cua Ban Ki€m soat bao g6m:
Ba Truang Thi Thu Hi~n
Ba Le Thj H6ng Lieu
Ba Cao Thj Hoai Thu
Truang ban
Thanh vien
Thanh vien
NGlfClI B~I D~N THEO PHAP LU!T
Theo Gidy chung nh~ dangkY doanh nghi~p cong ty c6 phfin thay d6i I§n tM 08 ngay 17 thang 02 nam 2016, nguoi
d~i di~n thea pMp lu~t cua Cong ty la ong Nguyen M~nh Ha -chucdanh: Chu tjch Hi)i d6ng QuAn trj.
KIEM ToAN VIEN
Cong ty TNHH Hang Ki€m toan AASC da thlJChi~n soat xet cac Bao cao tai chlnh hqpnhdt gifra nien di) cho Cong ty.
2
CONG TV CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tlnh f)6ng Nai
CONG BO TRAcH NHI:(tMCVA BAN DIEU HANH DOl VOI BAa cAo TAl CHiNH HQP NHAT
Ban diSu hanh Congty chiu trach nhiem vS viec I~p Bao cao tai ehfnh hQ'PnhAt gifra nien dQ phan anh trung thuc, hQ'Ply tlnh hinh tai ehinh, k€t qua hoat dQng kinh doanh va tinh hinh luu chuyen ti~n t~ ella Congty trong kyo Trong quatrlnh I~p Bao cao tai chtnh hQ'Pnhat, Ban di~u hanh Cong ty cam k€t da tuan thu cac yeu du sau: .
Xay dung va duy trl kiem soat nQi bQ rna Ban di~u hanh va Ban quan tr] Congty xac dinh la cdn thi€t d€ dam bao
cho vise I~p va trinh bay Bao cao tai chfnh hQ'Pnhdt gitra men dQ khong con sai sot trong y€u do gian I~n hoac do
Lua chon cac chlnh sach k€ tom thlchhop va ap dung cae chlnh sach nay mQt cach nhat quan;
f)ua ra cac danh gia va d\}'doan hQ'PIy va tMn tr9ng;
Neu ro cac ehudn m\}'ck€ tom duqc ap d\lng c6 dugc tuan thll hay khong, c6 nhfrng ap d\lIlg sai I~ch tr9ng y€ud€n muc dn phai eong b6 va giai thfeh trong Bao cao tai chfnh hQ'Pnhat gifra nien dQhay khong;
L~p va trlnh bay cac Bao cao tM chfnh hQ'Pnhat gifra nien dQ trenC(Jsa tuan tM cac Chudn m\}'ek€ toan, Ch€ dQ
k€ toan doanh nghi~p Vi~t Nam va cae quy djnh phap Iy e6 lien quan den vi~c I~p va trinh bay Bao cao tai ehfnhhQ'Pnhat;
L~p cae Bao cao tai ehfnh hQ'Pnhat gifra nien dQ d\}'atren co sa ho~t dQng kinh doanh lien we, trir truang hQ'P
khong th€ cho ring Congty se ti€p wc ho~t dQng kinh doanh.
,'",
Ban diSu hanh Cong ty dam bao ring cae s6 k€ to{m dugc luu gifr d€ phm anh tinh hinh tai chinh ella Congty, vai mue
dQtrung th\Ic, hQ'PIy t~i bat eu thai di€m nao va dam bao ring Bao cao tai ehfnh hQ'Pnhat gifra nien d(l tuan thll cae quy
djnh hi~n hanh ella NM nu6c. f)6ng thai c6 trach nhi~m trong vi~e bao dam an tom tai san cua Congty va th\}'chi~ncae bi~n phap thlch hQ'Pd€ ngl1n eh~n, phat hi~n cae Mnh vi gian I~n va cac vi ph~m khac.
Ban di€u Mnh Cong ty cam k€t rkg Bao cao tai chinh hQ'Pnhat gifra nien d(l da pMn {mhtrung th\Ie va hQ'PIy tinh hinh
tai chfnh clla Congty t~i thai di€m ngay30106/2016,k€t qua ho~t dQng kinh doahh va tlnh hinh lUll chuy€n ti€n t~ cho
k:Y k€ toan ill ngay 01/01/2016 den ngay30106/2016, phil hQ'Pvai Chudn m\}'e k€ toan, Ch€ dQ k€ tom doanh nghi~p
Vi~t Nam va tuan thu cac quy dinh phap Iy e6 lien quan den vi~e I~p va trlnh bay Bao eao tai chinh gifra nien dQ.
Cam k~t khac
Ban di€u hanh cam k€t rkg Cong ty khong vi ph~m nghiaV\l eong b6 thOrig tin theo quy dinh t~i Thongtu s6
155/2015/TT-BTC ngay 06 thang 10 ntim 2015 ella BQ rai ehinh huang d§n v€ vi~e cong b6 thOng tin tren thi truang
chUng khoan.
Nguy~n M~nh HaChu tieh HQi d6ng Quan tri
D6ng Nai, ngay12thimg 07 nam 2016
3
aascslnee 1991
S6: 1656/2016/BC.KTTC-AASC.KT2
BAo cAo SOAT XET THONG TIN TAl CHINH GIUA NIEN DO
Kinh gil'i: Quy C6 dong, H{iidAngQuan tr] va Ban di~u hanh
Cong tyC6 ph§n T~p doanThep Ti~n Len
Chung toi da soat xet Bao cao tai chlnhhop nhilt gifla nien dQ kern thea cua Cong ty C6 phan T~p deanThep Ti€nLen duoc I~p ngay 12 thang 07 narn 2016, til' trang 06 d€n trang 39, bao gorn: bao g6m: Bang din d6i k€ toan hopnhat gilra nien dQ tai ngay 30 thang 06 nam 2016, Bao cao k€t qua heat dQng kinh doanh hop nhilt gitra nien OQ,Bao cao luu chuyen tien t~ hop nhilt gitra nien dQ choky k€ toan 06 thang k€t thuc cung ngay va Thuyet minh Baocao tai chinh hop nhilt giira nien dQ.
Trach nhiern cua Ban di~u hanh
Ban di@uhanh Cong ty chiu trach nhi~m v@vi~c I~p va trinh bay trung th\fc va hqp Iy Bao cao tai chinhhqp nhiltgiG'anien dQ clla Cong ty thea ChuAn m\fC k€ toan, Ch€ dQ k€ toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iyco lien quan d€n vi~c I~p va trinh bay Bao cao tai chinh giU'a nien dQ va chiu trach nhi~m v€ ki~m soatnQi bQ rnaBan oi€u hanh xac dinh la dn thi€t o~ dam bao cho vi~c I~p va trinh bay Bao cao tai chinh hqp nhftt giG'a nien dQkhong co sai sot trQng y€u do gian I~n ho~c nhfim lfin.
Trach nhi~m ciia Ki~m toan vien
Trach nhi~m clla chung toi la dua ra k€t lu~n v@Bao cao tai chinh hqp nhftt giU'a nien dQ d\fa tren k€t qua soMxetclla chung toi. Chung toi oa th\fc hi~n cong vi~c soM xet thea ChuAn m\fc Vi~t Nam v@hqp d6ng dichVl,I soM xet s62410 - Soat xet thong tin tai chinh gifra nien dQ do ki~m toan vien dQCI~p cuadan vi th\fc hi~n.
Cong vi~c soat xet thong tin tai chinh hqp nhftt giU'anien dQ bao g6m vi~c thvc hi~n cac cUQcph6ng vftn, chu y€u laph6ng vftn nhG'ng nguai chiu trach nhi~m v@cac vftn d@tai chinh k€ toan, va thvc hi~n thu t\lc phan tich va cac thut\lC soM xet khac. MQt cUQc soat xet v@CO' ban co ph<;lmvi hyphan mQt cUQc ki~m toaD oUQ'Cth\fc hi~n thea cacchuAn ml}'cki~m to an Vi~t Nam va do v~y khong cho phep chung toi d<;ltduQ'c Sl}'dam bao r~Dg chung toi se nh~nbi€t duQ'c tftt ca cac vftn d€ trQng y€u co th~ oUQ'cphat hi~n trong mQt cUQc ki~m toano Theo 00, chung toi khong
dua ra y ki€n ki~m toano
1
1aasc.com.vn
T: (84) 4 38241990 I F: (84) 4 3825 3973
HANG K1EMToAN AASC
1 Le Phung Hieu, Hanoi, Vietnam A member of !IIInternational
4
K~t IU~Della ki~rn toan VieD
Can ctr tren k€t qua soat xet cua chung toi,chung tei khong thfty c6 vftn d~ gl khien chung tei cho ring Bao cao taichinh hQ'Pnhfttgitra nien de:>dinh kernkhong phan anhtrung thirc va hQ'P Iy tren cackhia canh trongy€u tinh hinhtai chinh cua Cong tyC6 phan T~pdoan ThepTi€n Len tai ngay 30 thang 06 narn 2016,k€t qua hoat dong kinhdoanh va hru chuyenti~n t~ cua Cong tycho ky k€ toan 06 thangk~t thuc cung ngay,phil hop voi Chuan mire vaCh€ de:>k€toan doanh nghiep Vi~t Nam va cacquy dinh phap ly c6 lien quan d€nviec l~p va trinh bay bao cao taichinh gitra nien de:>.
CatThj HaPh6 T6ng Giam d6c.,.....,Gifty chUng nh~n dang ky hanh ngh~ ki@rntoan
S6: 0725-2013-002-1
Ha N9i, ngay29 thang 07 niim2016
5
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CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A,Khu ph6 4, Phuong Tan Hi~p, Bao cao tai chinh hop nhl1t giii'a nien<Ii)
Thanh Eh6 Bien Hoa, Tinh D6ng Nai Cho ky k€ toan tir ngay 01/01/2016 d€n ngay30106/2016
nANG CAN DOl KIt ToAN HOP NHAT GIUA NIEN DO. .T(lingay 30thdng 06 nom 2016
(tiip theo)
MaNGUONVON
Thuy@t 30/06/2016 0110112016
sA minh VND VND
300 C. NQPHAITRA 1.385.619.182.679 971.390.423.088
310 I. NQ'ng~n han 1.382.757.451.520 .970.623.302.190
311 1. Phai tra nguoi ban ngan han 13 117.803.520.368 111.265.855.973
312 2. Nguoi mua tra ti~ntruce ngan han 6.084.293.581 5.264.160.077
313 3. Thu€ va cac khoan phai nQP Nha mroc 14 24.680.304.854 1.053.789.928 -::==\ Ie
314 4. PMi tra nguoi lao dQng 2.351.141.710 4.255.904.288
315 5. Chi phi phai tra ngan han 1.100.103.910 2.034.664.663 NG
~\'I,\t~318 6. Doanh thu chua thuc hien ng~n han 54.000.000 108.000.000 , \\'i319 7. Phai tra ngan han khac 15 3.270.533.248 2.957.600.524
.:. ' \
320 8. Yay va no thue tai chinh ngan han 16 1.221.429.069.403 837.550.747.791 fAP
Quy khen thuong, phuc loi 6.l32.578.946,____
322 9. 5.984.484.446 '1NK~
330 II. NQ'dal han 2.861.731.159 767.120.898
337 1. Phai tra dai han khac 172.670.306 180.570.306
341 2. Thu€ thu nhap hoan lai phai tra 26 2.689.060.853 586.550.592
400 D. VON cnusoHUu 1.099.334.596.710 .840.467.167.382
410 I. VAn chii so' hnu 17 1.099.334.596.710 840.467.167.382
411 1. V6n gop cua chusa huu 846.455.640.000 846.455.640.000
41la C6phiiu phd thong co quyin biJu quyit 846.455.640.000 846.455.640.000
412 2. TMng du v6n c6 ph~n 21.743.395.153 21.743.395.153
415 3. C6 phi€u quy (8.993.360.790) (8.993.360.796)
418 4. Quy d~uillphat tri€n 51.546.932.622 51.546.932.622
421 5. Lqi nhu~n sau thu8 chua pMn ph5i 171.391.169.166 (83.008.033.868)
421a LNST chua phdn phdi lfiyMn din cu6i nam tmac (83.008.033.868) 86.339.584.695
421b LNST chua phdn ph6ikY nay 254.399.203.034 (169.347.618.563)
429 7. Lqi feh c6 dong khong ki€m soat 17.190.820.559 12.722.594.265
440 TONG CONG NGUON VON 2.484.953.779.389 1.811.857.590.470
_----_--+b2.
Dao Thj Kim Loan
K€ toan truang
D6 Thj Kim Dung
Nguai l~p
Nguy~n M~nh Ha
Chii tich HQi d6ng QUIDtri
[)6ng Nai, ngay12thang 07 nam 2016
7
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph3 4, Phuong Tan Hi~p,
Thanh ph3 Bien Hca, Tinh D6ng Nai
Bao cao tai chinh hop nhAt giu'a nien dQ
Cho ky k€ toan tir ngay 01/0112016 d€n ngay30106/2016
nAo cAo KET QuAHO~T DONG KINH DOANH HQ'P NHAT GWA NIEN DO
6 tiuing adu nam 2016
Mli CHiTIEUs6
Thuyetminh
01 1. Doanh thu ban hang va cung dp djch v\l
02 2. Cac khoan giam trir doanh thu
10 3. Doanh thu thu§n ban hang va cung cAp djch vu
11 4. Gia van hang ban
20 5. LQ'i nhu~n gQP v~ ban hang va cung dp djch v\l
21 6. Doanh thu hoat d(lng tai chlnh
22 7. Chi phi tai chinh
23 Trang tJ6: Chi phi liii vay
24 8. Phan liii hoac 16 trong congty lien doanh, lien k€t
25 9. Chi phi ban hang
26 10 Chi phi quanly doanh nghiep
30 11. LQ'i nhu~n thu§n til' hoat dQng kinh doanh
31 12. Thu nhap khac
32 13. Chi phi khac
40 14. LQ'i nhu~n I<Mc
50 15. TAng lQ'inhu~n I<~toan trurrc thu~
51 16. Chi phi thu€ thu nhap doanh nghiep hien hanh 25
52 17. Chi phi thu€ thu nhap doanh nghiep hoan lai 26
60 18. LQ'i nhuan sau thu~ thu nh~p doanh nghi~p
61 19. LQ'i nhu~n sau thu~ cua Cong ty m~
62 20. LQ'i nhu~n sau thu~ cua cA dong I<hOngI<i~msoat
70 21. Llii co' ban tl'cn cA phi~u
/2-D-a-T-h-j-K-im-D-u-n-g-----1-?'/iiao Thi Kim Loan
Nguai l~p K€ toan twangn6ng Nai, ngay 12 thCmg07 niim 2016
8
19
6 thang d§u nam 6 thang d§u nam
2016 2015
VND VND
1.902.390.622.352 1.543.386.473.750
300.377.659 423.923.985
1.902.090.244.693 1.542.962.549.765
1.563.090.804.014 1.469.863.814.323~c;
338.999.440.679 73.098.735.442 ( -....,-":;0\\~\:
3.324.370.016 5.056.706.906 , \01'-
27.287.981.546 37.677.328.538 'G:l26.936.212.035 31.720.651.673 /
.~~.12.127.032.952 632.334.271 Y21.546.121.477 17.496.098.190
16.541.363.314 16.561.115.719
288.075.377.310 7.053.234.172
2.083.127.860 10.821.923.903
661.158.089 1.071.666.141
1.421.969.771 9.750.257.762
289.497.347.081 16.803.491.934
28.527.407.492 5.229.970.847
2.102.510.261 (21.896.073 )
258.867.429.328 11.595.417.160
254.399.203.034 11.506.195.112
4.468.226.294 89.222.048
143
20
21
22
23
24
27
Nguy~n :;tnh Ha
CM tieh H(li dang Quantri
CONG TV CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao Uli chinh hQ'p nhftt giii'a niendOCho ky kStoanillngay01/01/2016 d~n ngay30106/2016
BAa cAo LUU CHUYEN TIEN T:¢ HOP NHAT GIUA NIEN DO6 tluing dauniim 2016
(Theo phuong phtip gidn tilp)
Mil CHiTIEUsaThuyetminh
6 thang diu nam2016
6 thang diu nlim2015
VND VND
I. LlJU CHUYEN TlEN Til' HO~T DONG KINH DOANH
01 1. L(li nluuin tm6'c thul 289.497.347.081 16.803.491.934
5. Di€u chlnb cho cae khoan
02 Khau hao tai san c6 dinh va bfttdQngsan d~u nr 10.900.840.520 10.216.510.976
03 Cac khoan du phong (44.469.129.522) 1.080.413.210
05 Lai, 16t11hoat dQngd~utu (13.806.743.905) (9.988.738.854)
06 Chi phiHii vay 26.936.212.035 31.720.651.673
08 13 L(li nhu(in tir hoat d{Jngkin" doanb tneoc thay 269.058.526.209 49.832.328.939ddi v6n luu d{Jng
09 Tang, giam cac khoan phai thu 2.177.221.468 54.241.177.039
10 Tang, giam hang t6n kho (622.723.169.999) (64.559.921.849)
11 Tang, giam cac khoan phai tra (khong keUli vay 4.662.297.453 1.712.391.490phai tra,thue thu nhap doanhnghiep phai nop)
12 Tang, giam chi phl tra truce (1.418.662.337) (192.067.388)
13 Tang, giam chUngkhoan kinh doanh 5.312.874.953 (2.158.314.600)
14 Ti€n llii vay dll tra (27.870.772.788) (31.720.651.673)
15 Thu€ thu nh~p doanh nghi~pda nQP (4.072.930.484)
17 Ti€n chi khac cho ho~tdQngkinh doanh (148.094.500) (84.139.000)
20 Lrru chuyin tiJn thuan tir hO{ltdpng kinh doanh (370.949.779.541) 2.997.872.474
II. LlJU CHUYEN TlEN Til' HO~ T DONG DAu TU
21 1. Ti€n chi de mua sim, xdy d\l'ngtai san c6 dinh va (9.068.639.861) (3.521.836.650)cac tai san dai h~n khac
22 2. Ti€n thu t11thanh 19,nhugng ban tMsan c6 dinh 136.363.636 520.000.000va cac tai san dai h~nkhac
27 3. Ti€n thu liii cho vay; c6 tuc va 19inhu~n dugc chia 1.602.557.103 1.637.688.350
30 Lrru chuyin ti€n thuan tir hO{ltdpng dau til' (7.329.719.122) (1.364.148.300)
III LUU CHUYEN TlEN Til'HO~T DONG TAl CHiNH
32 1. Ti€n tra l~i v6n g6p cho cac chtisahuu, mua l~i (3.953.300.000)c6 phi€u cua doanh nghi~pdllpMt hanh
33 2. Ti€n thu t11di vay 2.031.201.722.791 1.760.157.791.097
34 3. Ti€n tra ng g6c vay (1.647.323.401.179) (1.782.360.204.145)
36 4. C6 ruc, 19inhu~n dll tra cho chti sa huu (71.978.992.847)
40 Lrru chuyin aJn thuan tir hO{ltdpng tiii chinh 383.878.321.612 (98.134.705.895)
50 Lu'u chuy~n ti~n thu§n trongky 5.598.822.949 (96.500.981.721)
9
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao Uti chlnh hop nh§t giu'a nien d(l
Cho kY k€ toan tu ngay01/01/2016 d€n ngay30106/2016
BAo cAo LUU CHUYEN TIEN T¥ HQP NHA.TGIU A NIEN D<)6 thang([au nam 2016
(Theo phuong phap gidn ti/p)
Mil CHiTlEUs6
Thuyetminh
6 thang dfiuDam2016
6 thang dfiu nam2015
VND VND
60 Ti~n va nrong duong ti~n dfiu ky 98.467.847.773 212.447.953.164
70 Ti~n va nrong duong ti~n cu6i ky 3 104.066.670.722 115.946.971.443
K€ toan tnrong
Nguy@n Manh Ha
CM tjch HQi d6ng QuantriB6 Thj Kim Dung
Nguoi l~p
Bao Th]Kim Loan
D6ng Nai, ngay12thang 07 niim2016
CONG)\~\\\t\
HG \\\\
p,.A~~
10
CONG TV CO PHAN T~P DoAN THRP TIEN LEN
G4A, Khu phb 4, Phuong Tan Hi~p,Thanh phb Bien Hoa, Tinh £l6ng Nai
Bao cao titi chlnh hop nhAt glua nlen dQ
Cho kY k~ toan tir ngay 01101/20 16 d~nngay 30106/2016
THUYET MINH BAo cAo TAl CHiNH HQP NHAT GIUA NIEN DO6 tbdng dliu niim 2016
1 . D~C DIEM HO~ T DONGCUA DOANH NGHI:E:P
Hlnh tlnrc so'hilu van
Cong ty cb phan T~p doan Thep Ti~n Lenduoc chuyen dbi nr Cong TNHH Ti~n Len c6 chirng nh~n dangkYkinh doanh sb 4702000255 cdp ngay 22 thang 11 nam 2001 thanh congty cb phan; heat dQng thea Gidy clnrng
nhan dang ky doanhnghiep congty cb phan s6 3600512830 dang ky IAndAungay 18 thang 08 nam 2009, dangkYthay dbi IAnthir 8ngay 17 thang 02 nam 2016 doSaK~ hoach va £lAutu Tlnh £l6ng Nai cdp.
TI1,lsa chlnh cua Congty ducc d~t tai: G4A, Khu phb 4,PhuongTan Hiep, Thanh ph6 Bien Hoa, Tinh £l6ng Nai.
V6n di@uI~ cua Cong ty thea dangkY la 846.455.640.000 d6ng, vbn di6uI~ thvc g6p d~n ngay 30 thang 06 nam
2016 la 846.455.640.000 d6ng; ttrang duang 84.645.564cb phAn, m~nh gia mQtcb phAn la 10.000 d6ng.
Ngftnh ngh~ kinh doanh
HO\lt dQng kinh doanh ctia Congty chti y~u la:
Ban buonkim 10\iiva qu~ng kim IO\ii.Chi ti~t: Ban buon sit, thep, nhom, d6ng nguyen li~u;
B6c x~p hang h6a;
Xay dvng nba cac 10\ii;
Xay dVng cac cong trInh cong fch;
Chu§n bi m~t bAng;
Lip d~t h~ thbng xay dvng khac;
Ban buon 6 t6 va xe c6 dQngcakhac;
Ban Ie 6 to con (lo\ii 12 ch6traxubng);
Kho bili va Iuu gift hang h6a;
B6c x~p hang h6a; DichY\1 kho v~n;
Cho thue nha phl,lcY\1 ml,lc dlch kinh doanh (ki-6t, trung tam thuang m\ii); Cho thue kho, bili d5 xe;
HO\it dQng ki~n truc vatu vdn kY thu~t c6 lien quan. Chi ti~t: ttr vdn, thi~t k~ k~t cAu cong trInh xay dvng dan
dl,lng, cong nghi~p;
Ban buon v~t li~u, thi~t bi lip d~t khac trong xay dlJng. Chi ti~t: ban buon v~t Ii~u xay dvng,. g5 cay va g5 ch~
bi~n (khong chua hang t\li trl,1sa);
V~n tai hang h6a bAng duang bQ;
Gia cong ca khf, xu Iy va trang phti kim IO\li.Chi ti~t: gia congcakhf, (trir xi m\i - khong gia cong t\ii trl,lsa).
D~c di~m ho~t dQng clla doanh nghi~p trongky k~toan c6 anh hU'o'ng d~n Bao cao titi chinh hQ'p nhAt
Trong 06 thang dAu nam 2016, do bi~n dQng ctia thitruangcac san phfrm v6 sit thep, gia ban cac san ph§m v@sit
thep trong k.Y c6 xu huang tang. £li6u nay d§n d~n bi~n dQng Ian v6tY 1~Iili gQP cling nhu k~t qua kinh doanh cua
Cong ty trong nlim nay vai cungkY nam tmac.
11
CONG TY CO PRAN T~P I>OAN TREP TlEN LEN
G4A, Khu ph6 4, Phuong TanHiep,
Thanh ph6 Bien Hoa, Tinh B6ng NaiBao cao tai chinh hop nhat giu'a nten di}
Cho kY k€ toan tir ngay 0110112016d€n ngay30106/2016
cau true T~p doan
Tang sa Cong ty con:
+ S6 luong Cong ty con duoc hQ'Pnhdt: 5 congty;
+ S6 hrong Cong ty con khongducc hQ'Pnhdt: 0 congty.
Cong ty c6 cac cong ty con dU'Q'chop nhat bao cao tai chinh tal thot di~m 30/06/2016 bao gAm:
Ty i~ Ty i~ quyen Heat dQng kinh doanhTen cong ty Bja chi IQ'iIch bieu quyet chfnh
Cong ty TNHH San xufrt va Thuong Thanh ph6 95,83% 95,83% San xuat vamai B~i Phue H6 ChfMinh . kinh doanh thepCong ty TNHH Thep Tay Nguyen Thanh ph6 97,35% 97,35% San xuat va
H6 Chi Minh kinh doanh thepCong ty TNHH MQt thanh vien Thanh pho 100,00% 100,00% San xufrt vaThep Phuc Ti€n HaNQi kinh doanh thep
Cac congty con do Congty so'huu gian ti~p dU'Q'chQ'p nhat bao cao tai chfnh t~i thi)'i di~m 30/06/2016bao gAm:
Ten eongty Bja chi TYI~ Tyl~ Ho~t dQng kinh doanh
Cong ty TNHH San xufit va Thuong Tinh 100,00% 100,00% San xuM vaM~i Phue Ti€n Hung Yen Hung Yen kinh doanh thepCong ty TNHH Phue Ti€n Thanhph6 72,00% 72,00% San xu§t vaHAiPhong HAi Phong kinh doanh thep
Cong ty c6 cac cong ty lien k~t, co' so' kinh doanh dAng ki~m soat quan trQng dU'Q'Cphan anh trong baocao tAi chinh hQ'p nhat theo phu'o'ng phap van chit so' hu'u t~i thc)'i di~m 30/06/2016 bao gAm:
Cong ty C6 phdn Thep B~e Nam Tinh B6ng Nai 48,00% 48,00% San xu§t vakinh doanh thep
Ten eongty Bia chiTy l~ Ty l~ quy€n
IQ'ifeh bi€u quy€tHo~t dQ~g kinh doanh
ehinh
2 . CRE 1>(>vA CHiNR SACR KE ToAN Ap DVNG T~I CONG TY
2.1 . Ky k~ toan, do'n vi ti€n t~ SII'd\lng trong k~ toan
Ky k€ toan nam ella Con:g ty thea nam duong ljeh b~t ddutir ngay 01101va k€t thue VaGngay31112hang nam,
Ban vi ti€n t~ sir dl,mgtrong ghi chep k€ toan Ia d6ng Vi~t Nam (VND),
12
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A,Khu ph5 4, Phuong Tan Hiep,Thanh ph5 Bien Hoa, Tinh D6rtg Nai
Bao cao tai chinh hop nh§t gW'a nien di)
Cho ky ke toan tu ngayOliO1/2016 den ngay30106/2016
2.2 . Chuiin muc va Ch~ di) k~ toan ap dung
cM tl9 ki todn ap dungCong ty ap dung Ch6 dQ Ke toan doanh nghiep ban hanh thea Thong nr s5200/20 14/TT-BTC ngay 22112/2014cuaBi) Hi chinh, Thong nr s553/20 16/TT-BTC ngay21/03/2016 cua B9 Hi chlnh vBviec sua d6i, b6 sung mQts5 di6u ella Thong tu s5200/2014/TT-BTC va Thong nr s520212014/TT-BTC huang dan Phuong phap I~p va
trinh bay bao cao tai chlnh hQ'Pnhilt.
Tuyen b6v€ viec twin thit Chudnm1!C ki todn va ChitI(J ki toanCong ty da ap dung cac Chuan muc ke toan Vi~t Nam va cac van ban huang dan Chuan muc do NMnuacda banhanh. Cae Bao cao tM chlnh dUQ'cI~p va trinh bay thea dung mQi quy dinh Clla tung chuAn m\Tc,thong tu huangdan th\fC hi~n ChuAn m\TCva Che dQke to{mdoanh nghi~p hi~n hanh dang ap d\mg.
2.3 . Co' s{)'l~p Bao cao tai chinh hQ'p nh§t
Bao caotai chinh hgp nhAt CllaCong ty dugc I~p tren cO's6 hQ'PnhAt Bao cao tai chinh rieng cua Cong ty va Baocao tai chlnh cua cac cong ty con do Cong ty ki6m soat (cac cong ty con) dugc I~p den ngay 30 tMng 06 hangnam. Vi~c ki6m soat dCiltdugc khi Cong ty c6 kha nang ki6m soat cac chinh sach tai chinh va hOCiltd9ng Clla caccong ty nh~n dAum nh~m thu dugc Igi IchtiT hOCiltdQng Cllacac cong ty nay.
Bao cao tM chinh Clla cac cong ty con dugc ap d\lng cac chfnh sach k6 toan nhM quan vai cac chfnh sach k6 toancua Cong ty. Trong trucmg hQ'Pcdn thiet, Bao cao tai chlnh clla cac cong ty con dugc di6u chinhd6 dam Mo HnhnhAtquan trong cac chlnh sach k6 toan dugc ap d\lng tCiliCong ty va cac cong ty con.
Cac s5 du, thu nh~p va chi phi chu y6u, k6 ca cac khoan Illi hay 16 chua th\Tchi~n phat sinh tu cac giao dich nQib9 duQ'c IOCilitrir khi hQ'PnhAtBao cao tai chinh.
Lgi fch ella c6 dong khong ki6m soat:Lgi fch eua cac c6 dong khong ki6m soat la phAn Igi Ich trong Illi ho~c 16va trong tai san thuc1nCllacong ty conkhong dugc nam gill Mi Cong ty.
2.4 . Cong CIJ tlli chinh
Ghi nMn ban tldu~/~. C6t
iRACH NHiANG KHi san tai chlnh
. AtHi san tai chinh cua Cong ty bao g&m ti€n va cac khoim mO'ng duO'ng ti6n, cac khoan phai thu khach hang va'~pM.i thu khac, cac kho{m cho vay, cac kho{m dc1utu ngrm hCilnva dai hCiln.TCilithai di6m ghi nh~n ban dc1u,tai san~tai chfnh dugc xac dinh theo gia mualchi phi pMt hanh cQng cac chi phi phat sinh khac lien quan tn,rc ti6p den-.;:;vi~c mua, phat Mnh tai san tai chlnh d6.
Ng phai tra tai chfnh
Ng phai tra tai ch~ cua Cong ty bao g6m cac khoim vay, cac khoan phai tra nguai ban va phai tra khac, chi phiphai tra. TCilithai diem ghi nh~n lc1ndc1u,,cac khoanng pMi tra tai chinh dugc xac dinh thea gia phat hanh cQngcac chi phi phat sinh lien quan tr\TCtiep den vi~c phat hanhng phai tra tai chihh d6.
Gia tri sau ghi nh{inban tldu
Hi~n tCilichua c6 cac quy dinh v€ danh gia lCilicong C\ltai chinh sau ghi nh~n ban dc1u.
13
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 clio tili chinh hQ'p nhAt giu'a nlenill)
Cho kY k~ toan tir ngay 01/0112016 d~n ngay30106/2016
2.5 . Cac nghi~p v\I b~ng ngoal t~
Cac giao dich bang ngoai t~ trong ky k~ toandiroc quy dbi ra d6ng Vi~t Nam theatY gia thuc t6 tai ngay giao
djch. Ty gia giao dich thuc t~ nay diroc xac dinh thea nguyen t~e sau:Khi mua ban ngoai t~: la ty gia duoc quy dinh trong hop d6ng mua, ban ngoai t~ giua Cong ty va ngan hang
thuong mai;Khi g6p v5n: la ty gia mua ngoai t~ ella ngan hang noi Cong tyrna tai khoan tai ngay gop v5n hoac khi nhan
gop v5n: la ty gia mua ngoai t~ cua ngan hang noi Cong tyrna Uti khoim d~ nh~n v5n etia nba d§.utu t~i ngay
g6p v5n;Khi ghi nMn ng phili thu: la ty gia mua etia ngan hang thuang m~i nai Cong ty chi dinh khaeh hang thanh toan
t~i thai di~m giao dieh phat sinh;Khi ghi nh~n ng phili tra: Ia tY gia ban etia ngan hang thuang rr(~inai Cong ty d\l ki~n giao djeh t~i thai di~m
giao dieh pMt sinh;Khi mua s~m tai san ho~e thanh toan ngay b~ng ngo~i t~: latY gia mua etia ngan hang thuang m~i nai Cong ty
th\le hi~n thanh toano
N€u Cong ty ap d\lllg ty gia th\le t~ latY gia xap xi thl tY gia nay ehenh I~eh khong qua 1% so vaitY gia mua ban
ehuy~n !choan trung binh.
Ty gia giao djeh th\le t€ khi danh gia I~i cae khoan mve ti~n t~ e6 g5e ngo~i t~ t~i thai di~m I~p Baoeao tai ehinh
hgp nhAt duge xae dinh thea nguyen tkD5i vai khoan mve phan lo\\i la tai san ap dVngtY gia mua ngo\\i t~ etia ngan hang thuang m\\i nai Cong ty
thuang xuyen e6 giao dieh;
D5i vai ti€n gt'ri rtgo\\i t~: ap dvngtY gia mua etia ehinh ngan hang nai Cong tyrna tai khoan ngo~i t~;
D5i vai khoan mve phan lo\\i la ng phai tra: ap dvngtY gia ban ngo\\i t~ etia ngan hang thuang m\\i nai Cong
ty thuang xuyen e6 giao djeh.
Tat cit cae khoan ehenh l~ehtY gia th\fe t~ phat sinh trong ky va ehenh I~eh do danh gia I\\i s5 du cae khoan mve
ti~n t~ e6 g5e ngo\\i t~ eu5ikY duge hitch toan vao k~t qua ho\\t d9ng kinh doanh etiaIcY k€ toano
2.6 . Ti~n va cae khOllntU'o'ngduo'ng ti~n
Ti~n bao g6m ti€n m~t t\\i quy, ti~n gt'ringan hang khong ky h\\n.
Cae khoan tuang duang ti~n la cae khoan d§.utu ng~n h\\n e6 thai gian thu h6i khong qua 03 thangk~tir ngay d§.utu, e6 tlnh thanh khoan eao, e6 kha nang ehuy~n dbi d~ dang thanh cae lugng ti€n xae djnh va khong e6 nhi€u rili
ro trong ehuy~n dbi thanh ti€n.
,~.~C'
TY '\
; HU1J HANM TOAN2.7 . Cae khoan d§u tu'tai ehinh
Chung ~hoan kinh d~an~ d~?e .g~i~~n ~an dau tre~ s6 k~ toa~ thea ~giag8e, bao g6m: Gia mua eQng cae chi phi ~
mAua(~eu~6).nhu ~hl phi mOl ~Ial, glao d!eh, eung e~p thong t~n, t~ue, l~ ~hi va phi ngan hang. Sau ghi nh~n ban9dau, gla tq eua chung khoan kInh doanh duge xae d,nh thea gla goe trir dl d\f phong giam gia eht'mg khoan kinh
doanh. Khi thanh Iy ho~e nhugng ban, gia v5n etia eht'mg khoan kinh doanh duge xae djnh thea phuang pbap
nh~p tmae xu§t truae/ho~e phuang phap blnh quan gia quy~n.
Cac khoan~dufzr VQO cac congty con, ~ongty lien doanh lienkit mua trong ky ben mua xae dinh ngay mua, giaphi kh~an dautu va th\fe hi~n thti tve ke toan thea dung quy dinh etia ChuAn m\fe k6 toan "Hgp nhfit kinh doanh"
v~ "Dau tu vao eong ty lien doanh li~n k€t". Trong Bao eao tai ehinh hgp nhAt cae khoan dautu vao eong ty lienket dugc k€ toan thea phuang phap von ehtisahftu.
C? rue nh~n b~ng e6 phi6u chi th\fe hi~n ghi nh~n s8 lugng e6 phi€u duge nh~n, khong ghi nh~n tang gia trj khoandau tu va doanh thu ho\\t d9ng tai chlnh.
14
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A, Khu ph64, PhuongTan Hi~p,TMnh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nh§tglua nien di)
Cho kyk~toan tir ngay 01/0112016 d~n ngay30106/2016
D\Tphong giam gia cac khoan d§u nr duoc l~p vao thai di~m cu6ikY cu th~ nhu sau:D6i voi cac khoan d§u nr clnrng khoan kinh doanh: can ctr trfch I~p du phong la s6 chenh I~ch gina gia g6ccua cac khoan dAunrdircc hach toan tren s6 k~ toan Ian han gia tri thi tnrong cua chung tai thai di~m I~p duphong.
2.8 . Cac khoan nQ'phaithu
Cac khoan phai thudiroc thea doi chi ti~t thea ky han phai thu, d6i tuong phai thu, loai nguyen t~ phai thu, va cacy~u t6 khac thea nhu cAuquan Iy CllaCong ty.
D\TphOng nQ'phai thu kh6 doi duQ'ctrich I~p cho cac khoan: nQ'phai thu qua h\ln thanh toan ghi trong hqp d6ngkinh t~, cac kh~uac yay nQ',cam k~t hqp d6ng ho~c cam k~t nQ'va nQ'phai thu chua d~n h\ln thanh toan nhungkh6 c6 kha nang thu h6i~Trong d6, vi~c trich I~p d\Tphong nQ'phai thu qua h\ln thanh toan dUQ'cclin cu vao thaigian tra nQ'g6c thea hqp d6ng mua ban ban dAu,khong tinh d~n vi~c gia h\1OnQ'giO'acac ben va nQ'pMi thu chuad~n h\ln thanh toan nhung khach nQ'da Himvao tinh tr\lng pha san ho~c dang lam tM t\lC giai th~, milttich, b6
tr6n.
2.9 •Hang tAn I<ho
Hang t6n kho duQ'cghi nh~n ban dAuthea gia g6c bao g6m: chi phi mua, chi phi chBbi~n va cac chi phi lien quantr\Tcti~p khac phat sinh d~ c6 dUQ'chang t6n khoa dja di~m va tr\lng thai t\li thai di~m ghi nh~ ban dAu. Sau ghinh~n ban d§u, t\li thai di~m I~p Bao cao tai chinh n~u gia tri thuAn c6 th~ th\Tc hi~n duQ'c clla bang t6n kho th§phan gia g6c thl hang t6n kho duQ'cghi nh~n thea gia trj thuAn c6 th~ th\Tchi~n duQ'c.
Gia tri hang t6n kho duQ'cxac dinh thea phuang phap blnh quan gia quy~n.
Hang t6n kho duQ'ch\lch toan thea phuang phap ke khai thuOng xuyen.
Phuang phap xac dinh gia tri san phAmdo dang cu6i ky: Chi phi san xu~t kinh doanh do dang dUQ'ct~p hqp theachi phi pMt sinh thvc t~ cho rung IO\lisan phAm chua hoan thanh.
D\Tphong giam gia hang t6n kho dUQ'cI~p vao thai di~m cu6i ky la s6 chenh I~ch giua gia g6c CllaMng t6n kho16n han gia tri thuAn c6 th~ th\Tchi~n duQ'c.
2.10 .Hi san ec3 djnh
Hi s~n c6 dinh huu hlnh, tai san c6 dinh vo hlnh dUQ'cghi nh~n ban dAuthea gia g6c. Trong qua trlnh su d\lng, taisan, co dinh huu hlnh, tai san c6 dinh vo hlnh dUQ'cghi nh~n theo nguyen gia, hao mon luy k~ va gia tri con l\li.Khau haodugc trfch thea phuang phap dUOngth~ng.
Khau hao tai san c6 dinh duQ'ctrfch thea phuang pMp duang th~ng vai thai gian khau hao duQ'cua~ Hnh ~ sau:
NM clra, v~t ki~n truc
May m6c, thi~t bi
Phuang ti~n v~n tM .
Thi@thi, d\lng Cl,lquan Iy
Hi san c6 dinh khac
Ph§n mSm may tinh
Quy~n SIT d\lng dat c6 thai h\ln
QuySn su d\lng dat khong xac dinh thai h\ln
nllin
05 - nam
06 - 10 nam
03 - 05 nam
03 - 05 nam
03 nam
Trfch khau hao thea thai h\ln sir d\lng dAt
Khong trfch khau hao
15
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph5 4, Phuong Tan Hi~p,Thanh ph5 Bien Hoa, Tinh D5ng Nai
Bao cao Uti chinh hop nhllt giii'a nlen dQ
Cho ky k€ toan tir ngay 01/01/2016 den ngay30/06/2016
2.11 .Chi phi tnt trU'4)'C
Cac chi phi d11phat sinh lien quan den k€t qua hoat d9ng san xu~t kinh doanh cua nhi@uky k€ toan duochachtoan vao chi phi tratnroc d~ phan b6 dAnvao k€t qua hoat d9ng kinh doanh trong cackY k€ toan sau.
Viec tinh va phanb6 chi phi tra truce dai han vaochi phi san xu§t kinh doanh tungky k€ toan ducc can err vaotinh chat, mire d9 tung loai chi phi d~ chon plnrong phap va tieu tlnrc phan b6 hop19, Chi phi tra truce duoc phan
b6 dAn vao chi phi san xu~t kinh doanh thea phuong phap duong thang,
Cac khofm ng phai tra dugc thea d5i thea ky hlilnphai tra, d5i tugng pMi tn'!, IOlilinguyen t~ phai tra va cac y€u t5
khac thea nhu cau quanIy clla Cong ty.
·j~G
#\~\) '(.._\
p...J
2.12 . Cac khoan nQ'phaltnt
2.13 .Cac khoan yay
Cac khoan vay dugc thea d5i thea tilng d5i tugng cho vay, tUng kh€ u6'c vay ng va ky hlilnphai tra cua cac khoan
vay, ng thue tai chinh, TruOng hqp vay, ng b~ng ngolili t~ thi thlJc hi~n thea d5i chi ti€t thea nguyen t~,
2.14 •Chi phi di yay
Chi phi di vay dugc ghi nh~n vao chi phi san xu§t, kinh doanh trong ky khi phat sinh, tru chi phi di vay lien quan
trlJc ti€p dSn vi~c dAutu xay dlJng ho~c san xu§t tai san d6 dang dugc tinh vao gia tri clla tM san d6 (dugc v5n
hoa) khi c6 du cac di@uki~n quy dinh trong Chuiinmvc K€ toan Vi~t Nam s5 16 "Chi phi di vay". Ngoai ra, d5i
v6'i khoan vay rieng ph\lcV\l vi~c xay dlJllg tai san c5 dinh, b§t d(ing sim dAutu, 111ivay dugcv5n h6a k~ ca khi
thai gian xay dlJng du6'i 12 thang.
2.15 .Chi phI phai tra
Ok khoan phai tra cho hang h6a dichV\l d11nh~n dugcillnguaiban ho~c d11dugc cung c§p cho nguai mua trong
kY bao cao nhung thlJc t€ chua chi tra va cac khoan phai tra khac nhu chi phi 111iti@nvay phai tra... dugc ghi nh~n
vao chi phi san xu§t, kinh doanh cuakY bao cao.
Vi~c ghi nMn cac khoan chi phi phai tra vao chi phi san xu§t, kinh doanh trongkY dugc th\l'c hi~n thea nguyen tacphil hqp gifra doanh thu va chi phi phat sinh trong kyo Cac khoan chi phi pMi tra se dugc quy€t toan v6i s5 chi phi
thlJc t€ phat sinh. S5 chenh I~ch gifra s5 trich tru6'c va chi phi thlJc t€ dugc hoan nh~p.
2.16 .van chii so' htl:u
V5n dAu tu cua chu s6 hfru dugc ghi nh~n thea s5 v5n thlJc g6p clla chll s6 hfru,
TMng du v5n c6 phAnphan anh chenh l~ch gifra ro~nh gia, chi phi tn,rc ti€p lien quan den v* pMt hanh c6 phi€uva gia pMt hanh c6 phi€u (k~ ca cactruanghqp tai pMt hanh c6 phi€u quy) va c6 th~ la tMng du duang (n€u gia
phat hanh caohanm~nh gia va chi phi trlJc ti€p lien quan den vi~c phat hanh c6 phi€u) ho~c th~g du am (n€u gia
phat hanh th§phanm~nh gia va chi phi tn,rc ti€p lien quan den vi~c phat hanh c6 phi€u).
C6 phi€u quy lacb phi€u do Congty phat hanh va dugc Cong ty mua l~i, c6 phi€u nay khong bi huy b6 va sedugc tai pMt hanh tr6 l?i trong khoang thai gian thea quy dinh cua pMp lu~t v6 chUng khoan. C6 phi€u quy dugc
ghi nh~n thea gia trj thlJCt€ mua lliliva trinh bay tren Bang Can d5i k€ toan la m9t khoan ghi giamV5n dAutu clla
chu s6 hfru. Gia v5n cua c6 phi€u quy khi tai pMt hanh ho~c khi su d\lng d~ tra c6 tUc,thu6ng... dugctinh theaphuang phap blnh quan gia quy6n.
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A,Khu ph5 4, Phuong Tiln Hi~p,TMnh ph5 Bien Hoa, Tinh D6ng Nai
Bao cao tai chlnh hop nhih giii'a nien dQ
Cho kY k6 toan tir ngay 0110112016 d6n.ngay30106/2016
LQ'inhuan sau thu6 chua phan ph5i phan anh ket qua kinh doanh(Uti, 16) sau thu6 thu nhap doanh nghiep va tinh
hinh phan chialei nhuan hoac xu Iy 16 cua Congty, Vi~c phan ph5i IQ'inhuan duoc thuc hien khi Congty co loinhuan sau thu6 chua phan ph5i khong vuot qua rmrc lei nhuan sau thue chua phan ph5i tren Bao cao tai chlnh hopnhat sau khi dil loai tnr anh huang cua cac khoan lili do ghi nhan tir giao djch mua gia reo Truong hop trac6 nrc,IQ'inhuan cho chusa hnu qua rmrc s5 lei nhuan sau thu6 chua phan ph5i duoc ghi nhan nhu truong hqp giam v5n
g6p. Lqi nhu~n sau thu6 chua phan ph5i c6 th€ duqc chia cho cac nM dAutu dt.ra tren ty Ie g6p v5n sau khi duQ'c
D~i hQi d6ng c6 dong thOng qua va sau khi dil trich I~p cac quy thea Di~u I~ Cong ty va cac quy dinh cua phap
lu~t Vi~t Nam.
C6 tuc phai tra cho cac c6 dong duQ'c ghi nh~n la khoan pMi tra trong Bang Can d5i k6 toan cua Congty sau khi
c6 thong bao chia c6 tirc cua HQi d6ng quan tft va thong bao ngay chM quy~n nh~n c6tuc cua Trung tam LuukYchung khoan Vi~t Nam.
2.17 • Doanh thu
Doanh thu ban himg
Doanh thu ban Mng dUQ'cghi nh~n khi d6ng thai th6a man cac di~u kien sau:
PhAn 16n nii ro va IQ'iich g~n li~n v6i quy~nSo'hll'u san phdm ho~c hang h6a da duQ'c chuy€n giao cho nguai
mua;
Cong ty khong con n~m gill' quy~n quan Iy Mng h6anhu nguai So'hll'u hang h6a ho~c quy~n ki€m soat hang
h6a;
Doanh thu duQ'c xac djnh tuang d6i ch~c ch~n;
Cong ty da thu dUQ'cho~c se thu dUQ'cIQ'ifeh kinh t6 tir giao djch ban hang;
Xac djnh dUQ'cchi phi lien quan d6n giao djch ban Mng.
Doanh thu cung cdp dichv¥
Doanh thu cung cAp djchVI,I dUQ'cghi nh~n khi d6ng thai th6a miln cac di~u kien sau:
Doanh thu duQ'c xac djnhtuangd6i ch~c ch~n;
C6 kha nang thu dUQ'cIQ'ifch kinh t6tir giao djch cung cilp djchV\I d6;
Xac djnh duQ'c phAn cong viec dil hoan thanh vao ngay I~p Bang can d5i k6 toan;
Xac djnh duQ'c chi phi phat sinh cho giao djch va chi phf d€ hoan thanh giao djch cung dp djchV\I d6.
PhAn cong vi~c cung cAp djchV\I dil hoan thanh duQ'cxac djnh thea phuong phap danh gia cong vi~c hoan thanh.
Doanh thu hOfltt1(jngtiJichinh
Doanh thu phat sinh tir ti~n lai, ti€n ban quy~n, c6 tuc, IQ'inhu~n dUQ'cchia va cac khoan doanh thu ho~t dQng taichinh khac duQ'c ghi nh~n khi th6a man d6ng thai hai (2) di~u ki~n sau:
C6 kha nang thu duQ'c IQ'ifch kinh t6tir giao djch d6;
Doanh thu duqc xac dinh tu'ang d5i ch~c ch~n.
C6 tirc, IQ'inhu~n dUQ'cchia duQ'c ghi nh~n khi Cong ty duQ'c quySn nh~n c6tuc ho~c dUQ'cquySn nh~n IQ'inhu~ntir vi~c g6p van.
C6 phi6u thuang hay c6 ruc tra b&ng c6 phi6u: Khong ghi nh~n khoan thu nh~p Idli quySn duQ'c nh~n c6 phi6uthuang hay c6 tirc b&ng c6 phi6u duQ'c xac I~p, s5 IUQ'ngc6 phi6u thuang hay c6 tirc b~ng c6 phi6u nh~n dUQ'cthuy6t minh tren Bao cao tai chfnh hqp nhilt c6 lien quan.
17
CONG TY CO PHAN T!P BoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tlnh D6ng Nai
Bao cao ali chinh hop nhilt giu'a nien dQ
Cho kY k~ toan tir ngay 01101/20 16 d~nng~y 30106/2016
2.18 .Cac khoan giam tru' doanh thu
Cac khoan giam trir doanh thu ban hang, cung cdp dich vu phat sinh trong ky gom: Chi~t khau thuong mai, giam
gia hang ban va hang ban bj tra lai,
Cac khoan chiet khdu thirong mai, giam gia hang ban, hang ban bi tra lai phat sinh cungkY tieu thu san pham,
hang h6a dich vudircc di€u chinh giam doanh thu ctiaky phat sinh. Truong hop san pham, hang hoa, dich vu da
tieu thu nr cac ky tnroc, d~nkY sau moi phat sinh cac khoan giamtrir doanh thu thi diroc ghi giam doanh thu thea
nguyen tk n~u phat sinh tnroc thai di€m phat hanh Bao cao tai chinh hqp nhAt thi ghi giam doanh thu tren Bao
cao tai chinh hqp nhat cua ky l~p bao cao (ky tru&c), v~ n~u phat sinh sau thai di€m pMt hanh Bao cao tai chlnh
hqp nhdt thi ghi giam doanh thu cua ky phat sinh (ky sau). ~"
, '1
2.19 .Gia vAn bang ban ~~~
Gia v5n hang ban trongkY duqc ghi nh~n phu hqp v&idoanh thu phat sinh trongkY va dam bao tuan thti nguyen
tlic th~n trQng. Cac truang hqp hao h\lt v~ttu hang h6a vuqt dinhmuc, chi phi vuqt dinhmuc binh thuang, hangt6n kho bi mat mat sau khi datrU di phdn trach nhi~m cua t~p th€, ca nhan c6 lien quan, ... duqc ghi nh~n dAy du,
kip thai vao gia v5n hang ban trongkYo
2.20 .Chi phi Uli chinh
Cac khoan chi phi duqc ghi nh~n vao chi phi tai chfnh g6m:
Chi phi hoi,\c cac khoan 16 lien quan d6n cac ho~t dQng dAutu tai chinh;
Chi phi di yay v5n;
Cac khoan 16do thanh 19,chuySn nhuqng cMng khoan nglin h~n, chi phi giao dich ban chung khoan;
D\)'phong giam gia chung khoan kinh doanh, d\)'phong t6n that dAu tu vao dan vi khac, khoan 16pMt sinh khi
ban ngo~it~,16tY gia h5i doai ...
Cac khoan tren duqc ghi nh~n thea t6ng s6 pMt sinh trongkY khang bi! trU v&i doanh thu ho~t dQng tai chinh.
2.21 .Thu~ thu nh~p doanh nghi~p
a) Thu~ thu nh~p holin hili phai tra
Thu6 thu nh~p hoan I~i phai tra duqc xac dinh d\)'a tren cac khoan chenh I~ch t~m thai chiu thuS.
ThuS thu nh~p hoan I~i phai tra duqc xac dinh thea thuS suat thu~ TNDN hi~n hanh (hoi,\c thu6 sudt d\)' tinh thay
d6i trong tuang lai nSu vi~c hoan nh~p tai san thuS thu nh~p hoan I~i hoi,\c thuS thu nh~p hoan I~i phai tra n~mtrong thai gian thuS suat m&i c6 hi~u I\)'c), d\)'a tren cacmuc thu6 suat va lu~t thu€ c6 hi~u I\)'c vao ngay kSt tMckY kS toan.
b) Chi phi thu~ TNDN hi~n himh va Chi phi thu~ TNDN hoiin I~i
Chi phi thu6 TNDN hi~n hanh duqc xac dinh trenca sa thu nh~p chiu thu€ trongkY va thu6 suA! thu6 TNDNtrong ky kS toan hi~n hanh.
Chi phi thuS TNDN hoffn I~i duqc xac dinh trenca sa s5 chenh I~ch t~mthai duqc khau tru, 55 chenh lech tamthai chiu thu€ va thuS suM thu6 TNDN. . .
KhOngbu tru chi phi thu6 TNDN hi~n hanh v&i chi phi thu6 TNDN hoan I~i.
18
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nMit gHi'a nien dQ
Cho kY k~ toan nr ngay01101/2016 d~n ngay3010612016
2.22 . Cac ben lien quan
Cac ben duoc eoi la lien quan n~u ben do c6 kha nang kiem soat hoac e6 anh huang dang k~ d6ivci ben kia trongvi~c ra quy~t dinh vS cac chinh sach tai chlnh va hoat o9ng. Cac ben lien quan cua Cong ty bao g6m:.
Cac doanh nghieptnrc ti~p hay gian ti~p qua m9t hoac nhieu trung gian c6 quyen kiem soat Cong ty hoac chiuS\I kiern soat cua Cong ty, hoac cung chungS\I ki~m scat voi Cong ty, bao g6m ca cong ty me, cong ty con va
cong ty lien k~t;
Cac ca nhan tnrc ti~p hoac gian ti~p nam quy6n bi~u quyet cua Cong ty rna c6 anh huang dang k~ d6i v6'i
Cong ty, nhfrng nhanS\I quan Iy chu ch6t cua Cong ty, nhung thanh vien m~t thi~t trong gia dinh cua cac ca
nhan nay;
Cac doanh nghi~p do cac ca nhan neu tren n~mtr\IC ti~p ho~c gi{m ti~p phfin quan tn;mg quy~n bi~u quy6t
ho~c c6 anh huang dang k8 t6'i Cong ty.
30106/2016 01/0112016
VND VND
Ti~n m~t 217.502.542 . 248.923.271
Ti~n gui ngan Mng khong ky h\ln 66.695.602.763 47.193.089.753
Cac khoan tuang duong ti~n 37.153.565.417 51.025.834.749
104.066.670.722 98.467.847.773
Trong vi~c xem xet tUng m6i quan h~ cua cac ben lien quan d~ ph\leV\) cho vi~c l~p vatrinh bay Bao cao taichfnh hQp nh~t, Cong ty cMy t6'i ban ch~t cua m6i quan h~ han la hlnh thUc phapIy eua cac quanM d6.
3 . TIEN vA cAc KI-IOAN TUONG DUONG TlEN
T\li ngay 30106/2016, cac khoan tuang duang ti~n la ti~n gfri c6 ky h\ln du6'i 03 tMng duQ'c gfri t\li cac ngan hang
thuang m!;liv6'i Hiisu~t ttr4,2%/nlim d€n 4,8%/nlim.
19
CONG TY copIiAN T~ BoAN THEP TIEN LEN
G4A, Klm ph6 4, Phuong Tan Hi~p,Thanh phb Bien Hoa, Tinh D6ng Nai
4 . CAC KHOAN BAU TIT TAl CHlNH
Bao cao tili chlnh hop nMit gifra nienuQCho kY kS toan illngay 0110112016 dSnngay 30106/2016
a) Chung khoan kinh doanh30106/2016
Du phong
01/0112016
Gia g6c Gia tri hop 19 Dir phong
VND VND VND
23.903.937.316 17.361.737.465 (6.676.909.851)
3.493.732.750 1.701.000.000 (1.792.732.750)
2.553.825.000 1.702.000.000 (851.825.000)
2.063.090.000 2.197.800.000
2.302.065.000 1.250.535.000 (1.051.530.000)
2.529.227.990 2.240.380.800 (288.847.190)
10.961.996.576 8.270.021.665 (2.691.974.911)
23.903.937.316 17.361. 737.465 (6.676.909.851)
- Tong giatri c6 phieu
C6ngty CP Kinh D6Congty CP Chung khodn Sai Gon -HaNQi
C6ngty CPChung khodn Sa! Gon
C6ngty CP Xdy dung va Kinh doanha/a6eTanKyT6ng Congty CP Xudtnhdp Khdu vaXdy dung VietNam
Cdce6phiiu khac
Gia g6c
VND
18.591.062.363
3.493.732.750
2.553.825.000
2.302.065.000
1.538.773.677
8.702.665.936
18.591.062.363
Gia tri hop 19
VND
12.322.318.465
1.960.000.000
1.426.000.000
1.409.045.000
1.801.160.000
5.726.113.465
12.322.318.465
VND
(6.531.130.221)
(1.533.732.750)
(1.127.825.000)
(893.020.000)
(2.976.552.471)
(6.531.130.221)
Gia tri hop 19ella cac khoan dfrutu clnrng khoankinh doanh can cu tren bang gia thi tnrong cua cac chirng khoankinh doanh nay tai thoi diem30106/2016.
b) Bh tu gop van vao Cong ty lien doanh, lien k~t
Khoan dfrutu vao Cong tyC6phfuI Thep B~c Nam vOitY l~ 191fch va bi~u quySt la 48%. Gia g6c clla khoan dfru tu khong thay d6i t~i ngay dfru ni'nn va cu6iIcy la 172.800.000.000 d6ng.
Gia tri ghi s6 thea phuong phap v6n cMsahfru Cllakhoan dfrutu t~i ngay dfrukY va cu6i kY lfuI luqt la 164.473.677.883 d6ng va 176.600.710.835 d6ng.
CONG TY CO PHAN T ~P DOAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Ri~p,
Thanh ph6 Bien Rca, Tinh :E>6ngNai
Bao cao tal chinh hQ'p nhiit giu'a nien dl)
Cho kY k~toan tir ngay 01101/2016 d~n ngay 30106/2016
5 . PHAI THU NGAN H~N CUA KRACH HANG
a) Phai thu ctia khach hang chi ti~t theo khach hang cosadulon
Cong ty CP Thep B~c Nam
Cong ty CP Co Khi Xay D1,I'ngThuong Mai DaiDung
Cong ty TNHH San Xu~t& Thirong Mai Minh Ti~n
Cac khoan phaithu khach hang khac
b) Phal thu khach hangla cac ben lien quanXem thong tin chi ti~ttai thuyetminh s632,
6 . TRA.TRUOC ClIO NGUOI BAN
30106/2016
Gia tri D1,I'phcng
VNDCac khoan tra tnroc 36,773,282,835cho nha cung cAphang h6anhapkh~u
VND
Tra tnroccho 9,852,033,816nguoi ban khac
46.625.316.651
7 . PHAI THU NGAN H~N KRAC30106/2016
Gia tri D1,I'phcng
Phaithu v~ lffi ti~ngiri, ti~n cho vayPMi thu v~ baohiem xff hQiPMi thu v~ baohi8m thM nghiepnm irng
Ky cugc, ky quy
Cac khoan chihQPMi thu khac
VND472,260.428
VND
3,158,220
543.310
3,120,971.949
15,569,994
11.662,267,785
2,120,610,826
17.395.382.512
21
30106/2016 01/01/2016
VND VND
4,303,791.795 84.402,284.428
2.455,806.160
13.556,192.436
207,951.849.495 179,267,892,013
225.811.833.726 266.125.982.601
4.303.791.795 84.402.284.428
01101/2016
Gia tri DI,IphOng
VND12.494,725,807
VND
7,864,986,314
\ \\i5\\ \l
:rA I::
SC
-~~\.J, - \~
20.359.712.121
01/01/2016
Gia tri D1,I'phOng
VND512,085,870
VND
1.058,020
42.040
6,871.564.978
15,646,297
2,148,781.798
8,737.467.509
18.286.646.512
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A, Khuphb 4, Phuong Tan Hi~p,Thanhphb Bien Hoa, Tinh £)6ngNai
Bao cao tai chinh hop nh§t giu'a nien<Ii}
Choky k8 toan nrngay 0110112016d8nngay 3010612016
8 . HANG TON KHO
30106/2016
Gia gec01/0112016
DlJphong Gia gbc DlJphongVND VND VND VND
Hang mua dang diduongNguyen lieu, v~tli~u
Cong cu, dung cu
214.493.387.525 4.642.592.708
393.512.033.864
270.243.985
(11.703.846.500) 210.275.603.340
228.334.700
(21.777.126.098)
Chi phi san xuatkinh doanh do dang
Thanhpham
Hang hoa
1.727.917.922
28.163.578.728
845.487.287.317
(1.435.743.865)
(39.122.664.083)
1.807.757.922
42.216.036.165
601.760.954.507
(5.683.759.903)
(68.024.718.339)
1.483.654.449.341 (52.262.254.448) 860.931.279.342 (95.485.604.340)
9 . XAY Dl/NG CO BAN DO DANG
30106/2016 0110112016
VND VNDXay dung co'ban do' dang 87.184.807.146 84.152.093.916- Xay dung chi nhanh tai Long Thanh 55.919.307.748 55.806.125.930
Xay dung nhakho tai £)aNgng 21.523.105.977 18.902.227.417- Cong trinh £)~nLtr (1) 4.766.423.430 4.766.423.430- Gia tri quyen su dung d~t109D2 (2) 3.440.235.598 3.440.235.598- Cac congtrinh khac 1.535.734.393 1.237.081.541Mua slim tal san ca <ljnh 535.000.000 535.000.000- Chi phi mua ph§nmem may tinh 535.000.000 535.000.000
87.719.807.146 84.687.093.916
(1) Cong trinh £)~nLiTla dir an xay dung toa nha van phong 07 t§ng phat sinh tai Congty TNHH MTV thep PhucTi8n nr nam 2013. Hien nay Cong ty dang c6 k8 hoach nang t§ng du an nhung chua duoc cac cApc6 thdmquyen phe duyet.
(2) Gia tri quy~nsu d\lng dAt109D2 - Khu cong nghi~pTan T~o phat sinh t~i Congty TNHH Thep Tay Nguyen.Hi~n nay, Cong ty TNHH Tbep Tay Nguyen dang th\l'chi~n cac thti t\lCphapIy v6i dbi tac va cac ben c6 lienquan d€ hoan t~t chuy€nnhugng quy~n su d\lng ddt cho Congty TNHH Thep Tay Nguyen.
22
CONG TY copRAN T~ BOAN THEP TrEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh f)6ng Nai
Bao cao tal chinh hop nh§t giu'a nien dQ
Cho kY k~ toan tir ngay 0110112016 d~n ngay30106/2016
10 . TAl sAN CO BJNH HUu HiNH
Nguyen gia
S6 dudau nam
- Mua trong ky
- f)~u illxay dung co ban hoan thanh
- Thanh ly, nhuong ban
se dtr cu6i kyGia tr] hao mon1uyk~
S6du~unam
- Kh~u hao trongkY- Thanh 1y, nlnrong ban
ssdtr cu6i kyGia tr] con llili
Tai ngayd~u nam
Tai ngay cu6i kyTrong do:
Nguyen gia tai san c6 dinh cu6ikY da kh~u hao h~t nhung vfrn con sir dung: 34.115.663.223 d6ng.
Nha cira, v~t kien
trUc
VND
148.204.997.313
70.680.000
4.503.000.000
152.778.677.313
41.572.754.891
2.977 .133.326
44.549.888.217
106.632.242.422
108.228.789.096
May moe, thiet bi
VND
139.986.015.526
372.598.041
140.358.613.567
58.561.064.342
4.505.805.299
63.066.869.641
81.424.951.184
77.291. 743.926
Phuong tien v?n tai,truyen dfrn
VND
65.849.453.107
1.184.648.590
(884.606.060)
66.149.495.637
37.559.652.229
2.813.451.355
(865.221.716)
39.507.881.868
28.289.800.878
26.641.613.769
23
Thi~t bi, dung cuHi san c6 dinh khac CQng
quan 1yVND VND VND
1.099.073.395 328.870.503 355.468.409.844
1.627.926.631
4.503.000.000
(884.606.060~
1.099.073.395 328.870.503 360.714.730.415
649.115.813 293.120.495 138.635.707.770
87.963.580 10.384.353.560
(865.221.716)
737.079.393 293.120.495 148.154.839.614
449.957.582 35.750.008 216.832.702.074
361.994.002 35.750.008 212.559.890.801
- -- ----------------------------------
CONGTV CO PRANT~P BoAN TREP TIEN LEN
G4A, KIm ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao caotai chinh hop nhft! giu'a nien dQ
Cho kY k€ toan tu ngay 01101/2016 den ngay30106/2016
11 . TAl SAN CO DJNH VO HINHGia trj quyen su Phan mem may
d\lng d~t tlnh C2ngVND VND VND
Nguyen gia, ~
130.031.806.720 83.500.000 130.115.306.720So du dau nam
Sa duocuaiky 130.031.806.720 83.500.000 130.115.306.720
Gia tr] hao mon ltly I{~~ ,
6.864.584.685 83.500.000 6.948.084.685So dir dau nam
- Kh~u hao trongkY 516.486.960 516.486.960
sa duocuaiky 7.381.071.645 83.500.000 7.464.571.645
Gia tr] con I~i
Tai ngay dAunam 123.167.222.035 123.167.222.035T~i ngay cu5i ky 122.650.735.075 122.650.735.075
12 . CHI PHi TRA TRUOC DAI I4N
30106/2016 01/0112016
VND VND
Chi phi cong cu dung cu cho phan b6 19.323.870 552.986.640
Gia tri quyen thue dAtgop v6n thanh I~pcong ty con Phuc Ti8n Hili PhOng(*) 10.500.000.000 10.500.000.000
Chi phi mua bao hiem 31.973.189 15.859.901
Chi phi tra tnroc dai han khac 1.942.482.568 1.869.862.615
12.493.779.627 12.938.709.156
(*) Day la gia tri quyen thue d~t nhan gop v6n vao Cong ty TNHH Phuc Ti€n Hili Phong, Tai thai .di€m hi~n t\li,Cac ben tham gia g6p v6n chua hoan thanh cac thu t\)c phap Iy c6 lien quan d€ chuy€n quy€n thue dAt choCong ty TNHH PhUc Ti8n Hili Phong.
24
-----------------------_ -- - "- - -- ----
CONG TV CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nh§t giu"a nien d(>
Cho ky k~ toantir ngay 0110112016 d~n ngay30106/2016
13 . PHAI TRA NGl.)('lI BAN NGAN H~N
30106/2016
a) Phai tra ngu'o'iban chi ti~t theonha cung cfip c6sB dU'16'n
Bright ruby
Cong ty TNHH Vy
Hong Loan
CongtyTNHH
Metal one Vietnam
Cong Ty CP ThepB~cNam
CongtyTNHH
Marubeni-Itochu
Zhejiang Catarich
International Trade
co.ltd
Phai tra cac d6i
nrong khac
01/0112016
sf, c6 kha nang tra sf, co khanang traGia tri Gia tri ngng
VND VNDVND VND
10.659.922.358 10.659.922.358
312.891.980 312.891.980 10.151.833.683 10.151.833.683
39.419.234.099 39.419.234.099 64.879.048.730 64.879.048.730
3.669.067.747 3.669.067.747 4.933.701.091 4.933.701.091
17.588.845.428 17.588.845.428
28.109.873.794 28.109.873.794
28.703.607.320 28.703.607.320 20.641.350.111 20.641.350.111
117.803.520.368 117.803.520.368 111.265.855.973 111.265.855.973
b) Phai trii ngu·o·j ban la cac ben lien quan (Xem thong tin chi ti~t tl}i thuy~t minhsB 32.)
4.933.701.091 ~
~~0)~
3.669.067.747 3.669.067.747 4.933.701.091
25
CONG TY co PHAN T~ f)oAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nhfttgiii-a nien o{>
Cho leY kS toan illngay 01101/2016 dSnngay 30106/2016
14 . TRUE vA cAc KHoAN PIlAI NOPNHAxrrocse dii thirc nQP trong
kyse phai thu cu6i leY ssphai n9P cuoi kyse phai thu d~unam se phai n9P d~unam se phai n9P trongky
VNDVNDVND
152.238.943.919
2.424.429.935
VND
152283.166.188
2.428.445.916
28.527.407.492
210.200.373
203.590.870
31.075.000
VND VND
44.222.269
4.015.981
3.954.121.974
ThuS Giatri gia tang
ThuS Xu~t kh§.u, Nh~p kh§.u
ThuS Thu nhap doanh nghiep
ThuS Thunhap ca nhan
ThuS Nha d§.t, Ti@nthue d~t
Cac loai thuS khac
24.573.285.518
107.019.33622.0091.156.992.974
203.590.870
31.075.000
1.053.789.928
24.680.304.85422.009156.055.032.698183.683.885.8394.002.360.224 1.053.789.928
Quyet toan thuS cua Cong ty se chiuSlJkiem tra cuaccquan thus. Do vi~c ap dung lu~t va cac qui dinh v@thue d6i voi nhieu loai giao dich khac nhau co thS dugc giai Wchthea nhi~u
cach khac nhall, s6 thuS dugc trinh bay tren Bao cao tai chinh c6 thS bi thay d6i thea quySt dinh clla caquan thuS.
15 . pHAITRA. NGAN ~ KHAc30106/2016 01/0112016
VND VND
- Kinh phi cong doan 292.961.3 77 289.431.685
- Bao hiSm xii hQi 135.172.044 54.209.027
- Bao hiSm y tS 19.813.960 1.395.445
- Bao hiSm th§.t nghi~p 7.552.300
- C6 ruc, lqi nhu~ phcii tra 8.032.500 8.032.500
- Phai tra Ba Ph~ Thi H6ng 1.451.236.775 1.451.236.775
- Cac khoan phai tra, phcii nQP khac 1.355.764.292 1.153.295.092
3.270.533.248 2.957.600.524
26
CONG TY coPRAN T~ f)OAN THEP TIEN LEN
G4A, Khu ph6 4,PhuongTan Hiep, Bao caoali chinh h9"PnhAt gW'a nienoQ
Thanh ph6 Bien Hoa, Tinh £>6ngNai Cho k:Y kB toan illngay 01101/2016 dBn ngay30106/2016
16 . VAYNGANH4N01/01/2016 Trong k:Y 30106/2016
Gia tri S6 c6khanang tra no Tang Giam Gia tri S6 co khanang tra no
VND VND VND VND VND VND
Ngan hang TMCP Cong thirong
Viet Nam - Chi nhanh KCN BienHoa 187.654.950.528 187.654.950.528 258.373.634.508 239.177.218.526 206.851.366.510 206.851.366.510
Nganhang TMCPNgoai thuang
Viet Nam - Chi nhanhBien Hoa 129.836.156.179 129.836.156.179 128.467.392.877 138.336.156.179 119.967.392.877 119.967.392.877
Nganhang TMCP QuandQi 9.705.820.787 9.705.820.787 9.705.820.787
Ngan hang TMCP Sai Gon
Tlnrong tin - Chi nhanh £>6ngNai
17.957.000.000 17.957.000.000 130.124.000.000 84.794.000.000 63.287.000.000 63.287.000.000
Ngan hang HSBC - Chi nhanh
H6 Chi Minh 39.133.489.984 39.133.489.984 39.133.489.984
Nganhang TMCP Sai Gon - HaN9i - Chi nhanh £>6ngNai 8.508.920.041 8.508.920.041
NganHang TMCP Vi~t Nam
Thjnh Vuong- Chi nhanh H6 Chi
Minh 46.763.849.158 46.763.849.158 47.663.968.374 46.763.849.158 47.663.968.374 47.663.968.374
Nganhang Indochina - Chi nhanh
TanBinh 11.974.000.000 11.974.000.000 5.489.162.510 15.629.000.000 1.834.162.510 1.834.162.510
Ngan hang TMCP Sai Gon
Thirong Tin - Chi nhanh Go V~p 65.832.000.000 65.832.000.000 284.245.000.000 257.415.000.000 92.662.000.000 92.662.000.000
Nganhang TMCP Cong ThirongVi~t Nam - Chi nhanh Tay SaiGon 108.886.867.559 108.886.867.559 236.173.585.842 208.138.719.326 136.921.734.075 136.921.734.075
Nganhang TMCP Vi~tA - Chinhanh TanBinh 14.466.000.000 14.466.000.000 31.300.000.000 14.721.520.100 31.044.479.900 31.044.479.900
27
CONG TY copRAN T~ BO.AN TIIEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Haa, Tinh £)6ng Nai
Bao cao tai chinh hop nhftt gW'a nieno(J
Cho leY k€ tom tir ngay 0110112016d€n ngay30106/2016
16 . VA Y NGAN ~ (TIEP THEO)01/0112016 TrongkY 30106/2016
Tang Giam Gia tri S6 co kha nang trano
Ngan hang TMCP Sai GonThuong Tin - Chi nhanh Tan PM
Ngan hang TMCP Sai GanThuong Tin - Chi nhanh Hung
YenNgan hang TMCP Sai Gan
Thuong tin - Chi nhanhHaN(Ji
Ngan hang TMCP Ngoai thuong
Vi~t Nam - Chi nhanh Hung Yen
Ngan hang TMCP Vi~t Nam
Thinh Vuong
Ngan hang TMCPA CMu Chi
nhanh £)6ng Nai (ACB)
Yay t6 chirc va ca nhan khac
Gia tri S6 co kha nang trano
VND VND VND VNDVND VND
37.244.000.000
18.730.000.000
47.811.945.970
26.017.767.626
36.195.038.326
16.540.000.000
22.801.861.674
837.550.747.791
37.244.000.000 176.649.000.000 146.418.000.000 67.475.000.000 67.475.000.000
18.730.000.000 204.712.185.677 114.660.217.050 108.781.968.627 108.781.968.627
47.811.945.970 187.299.485.844 119.790.567.833 115.320.863.981 115.320.863.981
26.017.767.626 50.412.191.3 77 48.438.030.862 27.991.928.141 27.991.928.141
36.195.038.326 48.287.706.066 36.195.038.326 48.287.706.066 48.287.706.066
16.540.000.000 110.038.000.000 44.521.000.000 82.057.000.000 82.057.000.000
22.801.861.674 123.457.489.675 74.976.853.007 71.282.498.342 71.282.498.342
837.550.747.791 2.031.201. 722. 791 1.647.323.401.179 1.221.429.069.403 1.221.429.069.403
28
CONG TY CO PHA.N T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh Dang Nai
Bao cao tal chinh hQ1l nhit gifra nien dQ
Cho kY k€ toan illngay01/01/2016 d€n ngay30106/2016
17 . VON CHl] soHUu
a) Bang dai chi~u bi~n dQng ctia van chtisahim
sa dir diu namtruceLai trong kYtnroc
Mua e6phieu quy
Chi tra e6 rue
Sa dir cuaiky trurrc
sa dtr diu nam nay
Lai trong kYnaysa dir cuaiky nay
(3.953.300.000)
806.856.880.000 21.743.395.153 (3.953.300.000) 51.546.932.622
846.455.640.000 21.743.395.153 (8.993.360.790) 51.546.932.622
846.455.640.000 21.743.395.153 (8.993.360.790) 51.546.932.622
Cu6ikY TYl~ Ddu kY
VND (%) VND
165.254.400.000 19,52% 156.789.400.000
95.898.420.000 11,33% 95.898.420.000
79.792.900.000 9,43% 79.792.900.000
496.516.559.210 58,66% 504.981.559.210
8.993.360.790 1,06% 8.993.360.790
846.455.640.000 100% 846.455.640.000
V6n dduillcua chuso hnu
VND
806.856.880.000
b) Chi tiSt van diu tu ciia chtisO' hiiu
Ong Nguy€n M~h Ha
Ba Pham Thi Hang
Ong Nguyen Van Quang
Cace6dong khac
C6 phieu quy
Thang dir v6ne6phlln
Quy dduillphattri~n
C6 phieu quy
VNDVND VND
21.743.395.153 51.546.932.622
29
Loi nhuanchua Loi ich c6 dongCQng
phan ph6i khong ki~m soat
VND VND VND
206.624.032.695 17.631.943.750 1.104.403.184.220
11.506.195.112 89.222.048 11.595.417.160
(3.953.300.000)
(80.685.688.000) (80.685.688.000}
137.444.539.807 17.721.165.798 1.031.359.613.380
(83.008.033.868) 12.722.594.265 840.467.167.382
254.399.203.034 4.468.226.294 258.867.429.328171.391.169.166 17.190.820.559 1.099.334.596.710
Tyl~(%)
18,52%
11,33%
9,43%
59,66%
1,06%
100%
CONG TY CO PHAN T~P DoAN TUEP TIJiN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tal chlnh hop nh§t gifi'a nlen dQ
Cho ky k€ toan nr ngay01/0112016 d€n ngay30106/2016
c) Cac giao djch v~ vBn v6'i cac chu so'hau va phfin ph6i e6nrc, ehia IQ'inhuan
6 thang dAunam 6 thang dAunam
2016 2015
VND VND
V6n ddu nr cua chusa hfru 846.455.640.000 806.856.880.000
V6n gop eMukY 846.455.640.000 806.856.880.000
V6n gop cuoi ky 846.455.640.000 806.856.880.000
cenrc, 1Q'inhuandil chia 80.685.688.000
c6 tuc, 19'inhudnchia tren 19'inhudnkY truac 80.685.688.000
d) C6 phi~u
30106/2016 01101/2016
S6 hrong c6 phieu dangky phat hanh 84.645.564 84.645.564~,
.\
s6 IUQ'ngc6 phieu dil ban ra cong chung 84.645.564 84.645.564/
csphieuph6 thong 84.645.564 84.645.564c- ,C
SB IUQ'ngc6 phieu duoc mua lai (c6phieu quy) 1.460.000 1.460.000 iJ- c6phieu ph6 thong 1.460.000 1.460.000
S6 IUQ'ngc6 phieu dang luu hanh 83.185.564 83.185.564<,.~(
c6phiiu ph6 thong 83.185.564 83.185.564 ..;;;;
M~nh gia c6 phi€u dang luu hanh (VND) 10.000 10.000
e) Cae quy eong ty
30106/2016 0110112016
VND VND
Quy dAu tu phat tri€n 51.546.932.622 51.546.932.622
51.546.932.622 51.546.932.622
18 . cAc KHoAN MVC NGoAI BANG CAN DOl KE ToAN
Ngo~i t~ cae lo~i
30106/2016 0110112016
- D6ng do la My (USD) 27.510 75.789
- D6ng Euro (EUR) 100 100
19 . TONG DOANH THU BAN HANG vA CUNG cAp DICH VV6 thang dAunam 6 thang dAunam
2016 2015
VND VND
Doanh thu ban thanh phAm 402.720.314.890 491.433.450.019
Doanh thu ban hang h6a. 1.493.540.412.869 1.042.264.950.005
Doanh thu cung dp dichV\l 6.129.894.593 9.688.073.726
1.902.390.622.352 1.543.386.473.750
Doanh thu d6i v6icac ben lien quan (Xem thong tinchi ti€t t?i thuy€t minh s6 32.) 169.927.126.476 169.531.070.860
30
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, KI1Uph6 4, PhuongTan Hiep,Thanh ph6 Bien Hoa, TinhDbng Nai
Bao cao tal chinh hop nhAt giu'a nien di}
Cho ky kS toan nr ngay01/0112016 dSn ngay30106/2016
20 . GIA VON HANG BAN
6 thang d~u nam 6 thang d~u nam
2016 2015
VND VND
Gia v6n cua thanh pham dll ban 322.501.394.428 491.964.241.872
Gia v6n cua hang h6a dll ban 1.283.746.036.684 974.408.046.084
Gia v6n ella dich vu dll cung cAp 66.722.794 3.491.526.367
Dl,I'phong/hoan nhapdu phong giam gia hang tbn kho (43.223.349.892)
1.563.090.804.014 1.469.863.814.323
21 · DOANH THU HO~ T Il(>NG TAl CHiNH
6 thang d~u nam 6 thang d~u nam
2016 2015
VND VND -=Lai tiSn giri, llii cho yay 1.246.474.661 1.354.688.350 \ lC
ChiSt khau thanh toan, HIiban hangtra cham 170.018.169 47.090.976 t-\G
Lai ban chungkhoan kinh doanh 374.161.531 388.629.827 \~~~
C6 nrc, Ioi nhuan duocchia 316.257.000 283.000.000 ) \\\i
Llli chenh lech tY gia phat sinh trongky 1.209.784.965 2.969.327.949 ~pDoanh thu hoat dQng tai chinh khac 7.673.690 13.969.804 ..__
'NI<\"'=
3.324.370.016 5.056.706.906
22 · CHI PHi TAl CHiNH
Lal tien vay
L6 do ban clnrng khoan kinh doanh
L6 chenh l~chtY gia phM sinh trong ky
Dl,I'phong/Hoan nh~p giam gia chung khoan kinh doanh va t6n thAt
d~u tu
Chi phl tM chinh khac
6 thang d~u nam 6 thang d~u nam
2016 2015
VND VND
26.936.212.035 31.720.651.673
95.077.084 178.430.227
110.981.427 4.152.424.147
(145.779.630) 1.080.413.210
291.490.630 545.409.281
27.287.981.546 37.677 .328.538
23 · CHI PHi BAN HANG
6 tMng d~u nam 6 thang d~u nam2016 2015
VND VND
Chi phi nguyen li~u, v~t li~u 474.787.475 514.337.128
Chi phi nhan cong 7.593.389.929 6.856.308.400
Chi phi khfru hao tai san c6 dinh 2.488.393.972 2.588.568.496
Chi phl dich Vl,I mua ngoai 4.545.849.968 4.410.286.594
Chi phi khac b~ng tiSn 7.443.700.133 3.126.597.572
22.546.121.477 17.496.098.190
31
CONG TY CO PHA.NT!P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao Uti chfnh hQ'p nh§t giu'a nien dQ
Cho ky k~ toantlr ngay 01/0112016 d~nngay 30106/2016
24 . CHI PHI QUAN LY DOANH NGHl¢P
6 thang dau nam 6 thang dau nam
2016 2015VND VND
Chi phi nguyen lieu, v~t lieu 345.852.861 506.853.064
Chi phi nhan cong 8.423.505.623 8.774.863.186
Chi phi khau hao tai san c6 dinh 2.742.195.334 2.416.453.630
Thue, phi, l~ phi 192.449.308 26.902.297
Hoan nhap du phong (1.100.000.000)
Chi phi dich vu mua ngoai 3.377.832.030 2.904.203.558
Chi phi khac b~ng ti~n 2.559.528.158 1.931.839.984
16.541.363.314 16.561.115.719
25 . CHI PHI TI-IUE THU NH~P DOANH NGHI¢P HI¢N HANH
6 thang dau nam 6 thang dau nam
2016 2015 ~ cVND VND ~
Chi phi thue thu nhap doanh nghieptinh tren thu nhap chju thue0(
:,iN\Ii~va thu~ suAthien hanh 28.527.407.492 5.229.970.847 \IOJThue thu nhap doanh nghiep phai nQP dauky (3.954.121.974) sCThu~ thu nhap doanh nghiep da nQPtrongky (4.072.930.484)
~A-~
Thu~ TNDN pha] nQp cu6i I<y 24.573.285.518 1.157.040.363 ~
26 . THUE THU NH~P DOANH NGHI¢P HOAN L';'I
a) Thu~ thu nh~p hoan I",i pha] tra
30106/2016 0110112016
VND VND
Thu6 suAtThu~ TNDN sir dung d€ xac dinh gia tri Thu~ thu
nMp hoan l\li phai tra 20% 22%
- Thu€ thu nMp hoan l\li phai tra phat sinhtic cac khoan chenh
l~ch t\lm thai duQ'C kh§u trir 2.689.060.853 586.550.592
Thu~ thu nh~p hoan I",i phiH tra 2.689.060.853 586.550.592
b) Chi phi thu~ TNDN hoan I",i
6 thang dau nlim 6 thang dau nlim2016 2015
VND VND
Chenh l~ch t\lm thai phai chiu thue 2.102.510.261 (21.896.073)
2.102.510.261 (21.896.073)
32
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph64, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tlnh D6ng Nai
Bao caoali chinh hop nh§t giu'a nien dQ
Cho ky k~ toantir ngay01/01120 16 d~nngay30/06/2016
27 . LAI CO nAN TREN coPHIEU
Vi~c tinh toan lai co ban tren c6 phieu co th€ phan ph6i cho cac c6 dongsahiru c6 phan ph6 thong cua Congty
diroc thirc hien dua tren cac s6 li~usau :6 thang d~unam 6 thang d~u nam
2016 2015
VND VND
254.399.203.034 11.506.195.112
254.399.203.034 11.506.195.112
83.185.564 80.669.910
3.058 143
Loi nhuan sau thue
Loi nhuan phan b6 cho c6 phieu ph6 thong
c6 phieu ph6 thong hru hanh blnh quan trongIcy
LiB co' ban trenc6 phi~u
Congty chua co dut1nh trlch Quy khen thuong, phuc loi tren Loi nhuan sau thu~ choky k~ toan k~t thuc ngay30106/2016.
28 . CHI PHi SAN XUAT KINH DOANH THEO YEU TO6 thang dAunam 6 thang d~u nam
2016 2015
~VND VND
Chi phi nguyen lieu, v~t li~u 299.845.698.061 .495.705.679.322 lChi phi nMn cong 17.621.492.079 17.129.916.038 ..Chi phi kh§u hao tai san c5 dinh 10.900.840.520 10.216.510.976
~Chi phi dichY\l mua ngoai 10.319.914.119 9.301.029.095
Chi phi khac b~ng ti6n 10.101.194.369 4.891.759.898
~
348.789.139.148 537.244.895.329
33
CONG TY CO PRAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Boa, Tinh D6ng Nai
Bao clio tai chinh hop nhilt gifi'a nien dQ
Cho ky k6 toan tir ngay 01/01/2016 d@nngay30106/2016
29 . CONG ClJ TAl CHINH
Cac loai cong cu tai chlnh cua Congty bao g6m:Gia tr] s6 k€toan
30106/2016 01/0112016
Gia g6cGia g6c D1,l'pMng
VND VND VNDTai san Uti chinh
Ti€n va cac khoan 104.066.670.722
nrong duong ti€nPhai thu khach 243.207.816.238
hang,phai thu khac
98.467.847.773
(224.103.333) 284.413 .229.113
Cac khoan cho vay
D§u tu ngan han
10.620.000.000
18.591.062.363
10.620.000.000
23.903.937.316(6.531.130.221)
376.485.549.323 (6.755.233.554) 417.405.014.202
D1,l'phong
VND
(1.324.1 03.333)
(6.676.909.851 )
(8,001.013.184)
30106/2016
Gia tri s6 k€ toan
VND VNDNQ'phai tra tai chinh
Yay va noPhai tra nguoi ban, phai tra khac
Chi phi phai tra
1.221.429.069.403
121.246.723.922
1.100.103.910
1.343.77 5.897 .235
01/01/2016
837.550.747.791
114.404.026.803
2.034.664.663
4~,/I C
i?~Cr\-\~H
)~
~
953.989.439.257
Hi san tai chlnh va no phaitra tai chlnh chua duoc danh gia lai thea giatrj hop ly tai ngay k€t thucky k€ toan doThong tu 210/2009/TT -BTC va cac quy dinh hi~n hanh yeu du trinh bay Bao cao tai chinh va thuy€t minh thongtin d6i v6i cong C\l tM chinh nhung khong dua ra cac huang ddntuang duang cho vi~c danh gia va ghi nh~n giatrj hqp ly cua cac tai san tai chinh va nQ'pMi tra tai chinh, ngo~i trll' cac khoan trich I~p d1,l'pMngng phai thu kh6doi va dv pMng giam gia cac khoan d§utuchUng khoan da dugc neu chi ti6tW cac Thuy6t minh lien quan.
Quan Iy rtii ro tai chinh
Rili ro tai chinh cua Cong ty bao g6m rili ro thj truong, rili ro tin d\lng va nii ro thanh khoan. Cong tyda xay d1,l'ngh~ th6ng ki6m soat nh~m dam bao S1,l'din b~ng 6 muc hQ'pIy gifra chi phi rili ro phat sinh va chi phi quan Iy rili rooBan di€u hanh Cong ty c6 trach nhi~m theo doi quy trlnh quan Iy rui ro d6 dam bao S1,l'can b~ng hqp Iy gifra rili rova ki6m soat rui roo
Riii ro thi trU'ung
Ho~t dQng kinh dmlnh cua Congty se chu y@uchiu rili ro khi c6 S1,l'thay d6i v6 gia,tY gia h6i doai va lai suftt.
Rili ro v6 gia:
Cong ty chiu rili ro v€ gia cua cac cong C\lv6n pMt sinh tll' cac khoan d§utu c6 phi@ungan h~n va dai h~n do tinhkhong chac chan v€ giatuang lai cua c6 phi@ud§utu. Cac khoan d§utu c6 phi@udai h~n dugc ntim gilt vai m\lCdfch chi@nlugc lfiu dai, t~i thai di6m k6t thuc ky k@toan Congty chua c6 k6 ho~ch ban cac khoan d§u tu nay.
34
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Rca, Tinh £>6ngNai
Bao caoUli chinh hop nh§tgiii'a nien dQ
Cho ky k~ toantir ngay 0110112016d~n ngay30106/2016
Rui ro v~ tY gia h6i doai:
Cong ty chiu rui ro v~tY gia do gia trj hop ly cua cac lucng ti~n trong wang lai cua mQt cong cu ali chlnh se bi~ndQng theanhtrngthay dbi cuatY gia ngoait~ khi cac khoanvay, doanh thuva chi phl cua Congty diroc thuc hienbang dan vi ti~n t~ khac voi d6ng Vi~t Nam.
Rui ro v~ liH suat:
Cong ty chiu rui ro v~ lai suM do gia tri hop ly cua cac lu6ng ti~n trong nrong lai cua met cong cu tai chinh sebi~n dQng thea nhung thay dbi etia lai su~t thi trlIang khi Cong ty e6 phat sinh eac khoan ti~n gui e6 ho~e khonge6 ky hl;ln,cae khoan vay va nQ'ehiu lai su~t tha nbi. Cong ty quan ly rtii ro Hlisu~t b~ng each phan' tleh tinh hlnhel;lnhtranh tren thi trircmg d~ e6 dlIQ'ecae Hiisu~t e6 IQ'ieho m\lCdleh etia Cong ty.
Rui ro tin dt,mg
Rtii ro tin d\lng lanU ro ~a mQt ben tham gia trong mQt cong e\l tai ehinh ho~e hQ'pd6ng khong c6 kha nAngth\fehi~n dUQ'enghTaY\l ella minh d~n d~n tbn th~t v~ tai ehinh eho Cong ty. Cong ty e6 eac rtii ro tin d\lng tiI hOl;ltdQng san xu~t kinh doanh (ehti y~u d6i v6i eae khoan phai thu khaeh hang) va hOl;ltdQng tai chinh (bao g6m ti~ngui ngan hang, eho vay va cae eong C\ltai ehinh khac).
TiI 1nAmtra xu6ng
VNDTtli ngay 30/06/2016
Ti~n va cae khoan 104.066.670.722tuangduang ti~n
Phai thu khaeh 242.983.112.905hang, phai thu khae
Cae khofm eho vay 10.620.000.000
£>dutu ng~n hl;ln 12.059.932.142
369.729.715.769
Ttli ngay 0110112016
Ti~n va cae khoan 98.467.847.773tuang duang ti~n
Phai thu khaeh 283.088.525.780hang, phai thu khae
Cac khoan eho vay 10.620.000.000
£>dutu ng~n hl;ln 17.227.027.465
409.403.401.018
Tren 1 nAmd~n 5 nAm
VND
Tren 5 nAm CQng
VND VND
104.066.670.722
242.983.712.905
-10.620.000.000
1,10,1
12.059.932.142 ;· lG T
\\\~~r369.730.315.769 ',<.\[:.1-.'
~~~
98.467.847.773 \:r~,.\..._-283.089.125.780
10.620.000.000
17.227.027.465
409.404.001.018
600.000
600.000
600.000
600.000
35
CONG TY CO PRAN T~P f)OAN THEP TIENLEN
G4A, Khu ph5 4, Phuong Tan Hi~p,Thanh ph5 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nh§t giu'a nienOQ
Cho kY k@toan til'ngay01/01/2016 d@nngay30106/2016
RiU ro thanh khoan
Rui ro thanh khoan la nii ro Congty gap kho khan khi thuchien cac nghla vu tai chinh do thieu v5n. Rui ro thanhkhoan cua Cong ty chu y@uphat sinh til' viec cac tai san tai chfnh va no phai tra tai chinh co cac thai di€m dao hankhac nhau.
Thai han thanh toan cua cac khoan no phai tra tai chfnh dua tren cac khoan thanh toan du ki@nthea hQ'Pd6ng(tren CCY sa dong ti~n cua cac khoan g5c)nhir sau:
re 1 namtrc xuong
Tren 1 namd@n5 narn Tren 5 narn C(\ng
VND VND VND VNDT\li ngay 30/06/2016
Vay va no 1.221.429.069.403
Phai tra nguoi ban, 121.074.053.616
phai tra khac172.670.306
1.221.429.069.403
121.246.723.922
Chi phi phai tra 1.100.103.910 1.100.103.910
1.343.603.226.929 172.670.306 1.343.775.897.235
T\li ngay 01/0112016
Vay va nQ' 837.550.747.791
Phai tnl nguaj ban, 114.223.456.497
phai tra kMc180.570.306
837-550.747.791
114.404.026.803
Chi phi phai tra 2.034.664.663 2.034.664.663
953.808.868.951 180.570.306 953.989.439.257
Cong ty cho dng muc 0(\ t~p trung rtii ro 05i v6i vi~c tra nQ'la co th€ ki€m soat duQ'c. Congty co kha nang thanhtoan cac khm\n nQ'd@nh~n til' dong tientir ho~t dQng kinh doanh va tien thu til' cac tai san tai chinh dao h~n.
~30 . NHUNG ST/KI:e;NPHAT SINH SAU NGAY KET THUC KY KE ToAN :hAN~l;_
KhOng coS\fki~n trQ,ngy@unao xay ra sau ngay k@tthuc ky k@toan doi hoi dUQ'cdi~u chinh hay cong b5 tren Bao.~I\)!cao tai chinh hQ'Pnhat nay. I/. PI.
·17..;../
36
CONG TY coPRAN T~ BOAN TIIEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
31 . BAocAoBQP~Theo IInhV\fC kinh doanh
Doanh thu thuanill ban hang ra benngoai
Ho~t dQngsan xu~t
VND
402.419.937.231
Chi phi bQ phantnrc ti~p 322.501.394.428
Lgi nhuan gQPv~ ban hang va cung cftp djchVI} 79.918.542.803
T6ng chi phi muaTSCD
Hi sanbQphan
4.573.680.000
521.161.072.446
Tang tai san 525.734.752.446
No phai trabQphan
No phai tra khong phanb6293.151.592.610
T6ng ng phai tra 293.151.592.610
Theo khuV\fC dia ly
Tren 90%hang ban trong mroc, do d6 Cong ty khong l~p bao caobQphan thea khu¥\IC dia ly.
37
Bao cao tai chfnh hop nhAt gifra nien dQ
.~toanill ngay 0110112016d~nngay30106/2016
Hoar dQngthuongmai
VND
1.493.540.412.869
1.240.522.686.792
253.017.726.077
4.217.361.820
1.946.993.367.526
1.951.210.729.346
1.088.002.134.468
2.689.060.853
1.090.691.195.321
Ole ho~t dQngkhac
VND
6.129.894.593
66.722.794
6.063.171. 799
372.598.041
7.635.699.556
8.008.297.597
4.465.455.601
4.465.455.601
T6ng cQngtoandoanh nghi~p
VND
1.902.090.244.693
1.563.090.804.014
338.999.440.679
9.163.639.861
2.475.790.139.528
2.484.953.779.389
1.385.619.182.679
1.385.619.182.679
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao Uli chinh hop nhilt giii'a nien dQ
Cho leY k€ toan tu ngay01/0112016 d€n ngay30106/2016
32 . NGHIJl:P vu vA so ntr VOl cAc BEN LIEN QUAN
Trong ky, C6ng ty e6 cac giao dich phat sinh va s6 du tai ngay k€t thucky k6 toan voi cac ben lien quan nhu sau:
Giao djch phat sinh trongky:6 thang dAunam 6 thang dAunam
M6i guanM 2016 2015
VND VND169.927.126.476 169.531.070.860
C6ng ty lien k€t 169.927.126.476 169.531.070.860
224.645.022.136 167.072.466.048
C6ng ty lien k€t 224.645.022.l36 167.072.466.048
Doanh thu
C6ng ty c6 phan Thep B~c Nam
Mua hang
Cong ty ceph AnThep B~c Nam
S6 du taingay k6t thuc ky k6 toan:
M6i guan h~
Phai thu ng~n han khach hang
Cong ty c6 phAn Thep B~e Nam
Phal thu khac
Cong tycsphAn Thep B~e Nam
Phai tra ngutri ban ngAn hl;ln
C6ng ty c6 phAn Thep B~e Nam
Ngu'()'i mua tra ti~n tm6'c
C6ng ty c6 phfin Thep B~e Nam
Cacl<hoanvayngAnh~n
Ong NguySn Ml;lnhHa
Ba Phl;lm Thi H6ng
Cong ty lien k€t
Cong ty lien k€t
C6ng ty lien k€t
C6ng ty lien k6t
Chu tjeh HDQT
T6ng Giam d6e
Giao dieh v6i cae ben lien quan kMe nhu sau:
Thu nh~p eua Ban di€u hanh va HQi d6ng Quan trj
38
30106/2016
VND4.303.791. 795
4.303.791.795
12.982.267.785
12.982.267.785
3.669.067.747
3.669.067.747
1.714.975.429
1.714.975.429
70.129.114.034
4.542.998.668
65.586.115.366
6 thang dAunam
2016
VND
1.285.611.4 73
01101/2016
VND84.402.284.428
84.402.284.428
6.506.403.320
6.506.403.320
4.933.701.091
4.933.701.091
18.779.484.717
13.966.078.375
4.813.406.342
6 th{mg dAunam
2015
VND1.339.317.113
~. '\ 1 i lO~-------~.
~6NGn.' HHIEM flUj KiE'M T
f.\AS(
CONG TV CO PHA.NT~P 1l0AN THEP TIEN LEN
G4A, Khu ph5 4, Phuong Tan Hiep,Thanh ph5 Bien Hoa, Tinh D6ng Nai
33 .soLI.¢U SO SANH
Bao cao tili chinh hQ'p nh§t giu'a nien<Ii}
Cho ky k~toantic ngay01/0112016 d~n ngay30106/2016
S6 li~uso sanh tren Bang Can d5i k~ toan va cac thuy~tminh tuong ung la s6 lieu cua Bao cao taichlnh eho namtai ehinh k~t thuc ngay31 thang12 nam2015 da diroc Congty TNHH Hang Kiem toan AASC kiem toan. S5 lieutren Bao cao K~t qua heat dQngkinh doanh, Bao caohru chuyen tien t~ va cac thuyet minh nrong ung las5 li~ucua Bao cao tai chlnh eho ky k~ toantic ngay01101/2015 d~n ngay30106/2015 da duoc Congty TNHH HangKiem toan AASC soat xet.
sa Thj Kim Dung
Ngiroi l~p
39
Nguy~n Manh Ha
Chu tich HQid6ngQuantrj
D6ng Nai, ngay12 thang 07 nam 2016
