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-tai ngev 31.thiing rz nr# iore, c0n9 nhLr k6t qua hoat d6ng kinhEgrBRAh hinh lLru chuydn tiEn te cho nEm tAi chi;h k6r rh,.,..i,nd n^iv ^hi, h.r^.,,rr -1,.j^ -.,- ,_^h hinh lLru chuydn tg cho nim tAi chinh k6t th0c cing ng5y, pni t ij ,Oi .rira" rn?. r.etoiin doanh nghicp vict Nam va c6c quv oinn phiif tfia"ric-" ,i,1J" oe" i,ie. rap ,a tri"r, oav

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BANG cAN D6I KE TOAN

Tai ngay 31 th'ng 12 nem 2018

Me s6' ThYY.etmtnnTAI SAN

A. TAI sAN NGAN HAN

I. Ti€n vi c5c khoin tudng attrdng tiEn1. Tian2. Ciic khoan tt/dnq dr-rdng tiCn

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r6NG coNG rir sAN(270=100+2OO)

56' cuo'i nim

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56 dEu nim

100

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130131132136

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8.396.193,3668.396.193.366

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232.575,695.550t95 .602 .97 5 .O4235.632.712.500

1.340.008.008

54.466.O30.54755.965.245.432

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222.274.521222.274.527

43.158.491.592

3a.ooo.ooo38.000.000

35 .849 .387 .26414.504.516.17570.474.384.595

(ss.969.868.420)21.344.871.08922.256.641.250

(911.770.161)

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7.23L.1O4.3285.491.648.4911.739.455.837

147.986.239.340

69.450.206,5096.850.206.509

63.000.000.000

40.ooo,ooo.ooo40.000.000.000

16.876.336.60111.453.841.1504.588.487.250

834.008.201

2t.226.49t.L502t .226 .497 .1,50-

33.205.O4033.205.080

46.492.247.629

156.560.OOO156.560.000

40,636.401.45979.t52.670.79770.628.907.323

(s1.476.237.126)21. .483 .7 3t .26222.256.641.250

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c6NG w cd PHAN PHAN B6N vA HoA cHAr DAU KHi r.trEN TRUNGL6 A2, Cum c6ng nghiap Nhdn Binh, MAU SO B OI-DNPhudng Nhdn Binh, Thdnh ph6 Quy Nhdn Ban henh theo Th6nq tU s6 200/2014/TT-BTCTinh Binh oinh, CHxHcN viCt Nam Lgay 22 thdng 12 n5m 20

BANG cAN D6r xEroA (Ti6p thco)

Tai ngey 31 theng 12 nem 2018

56 cu6i nim

Ddn vi: VND

56 tfiu nimNGU6N V6N

C. Nq PHAI TRi

I. Ng ngin hen1. Phei Ee ngudi biin ng6n han2. Ngrrdi mua ra tiEn trudc ng5n h?n3. ThuE vd ciic kho6n phai n6p NhA nu6c4. Phii tre ngudi lao dong5. Chi phi phai tra ngin han6. Doanh thu cht,a thuc hien ngin han7. PhAi tre n96n han khiic8. Vay ve nd thuC tai chinh ngen han9. Qui khen thrJdng, ph0c ldi

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255.994,722.377196.855.380.703

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30.000.000.0003.295.797.O77

162.823,967,199

162.a23,967.199100.000.000.000100.000.000.000

24.884.718.10437 .939.249.O9527.599.613.156

10.339.635.939

33,452.030,447

33.452,O30.4473.859.746.930

1A.202.447.5732.539.560.8864.707.697.953

306.023.873

142.498.668

3.694.060.624

161.O26,456.522

161.O26.456.522100.000.000.000100.000.000.000

24.884.718.10435.141.738.41828.113.067.204

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CONG Ty cd pHiN PHAN B6N vA H6A cHAr DAUL6 A2, cum c6ng nghiep Nhdn Binh,PhL(dng Nhdn Blnh, Thinh ph6 Quy Nhdn,Tinh Binh Dinh, CHXHCN Vi€t Nam

KHi MIEN TRUNGMAU 56 B o2-D

Ban hinh theo Thong V s6 2OO/2014[TT-BrCnqey 22 thiinq 12 n6m 2014 coa 86 Tei chini

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- Trong d6: Chi phi l6i vayChi phi biin hangChi phi qudn li doanh nghi€pLOi nhuan thuen tt} hoat atong kinhdoanh ( 3O= 2O+ (2L-22)-(25+26))

11. Thu nhap khiic72. Chi phi khdc13. Lqi nhuan kh6c (4o=31-32)14, Tdng l{i nhuin kAtoen trladc thuE

(50=3o+40)15. Chi phi thug thu nhap doanh nghiCp

hiCn hinh16. (Thu nhap)/chi phi thug thu nhap

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24 4 .97 6 .463 .082127.429.t78121.429.178

25 39.871.166.81325 77.552.766.A9t

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gAo cAo r-uru cxuvir rrEr rE

Cho nAm di chinh k& thlc ngey 31 theng 12 nem 2018Odn vi:VND

CHI TIEU Ma s6 NAm nay 5m trd6c

r. Lrru cHUYgN TrEN Tf, HOAr oQre Xtnx oorlx7. Ldi nhuan tn6c thu€2, DiCu chinh cho cic khoin:

Kheu hao tai san c6 dinhC6c khoan dr, phdngLei tr/ hoat d6n9 dau tUChi phi lei vay

3. Ldi nhuAn tt hoat ltang kinh doanh tr.tdcthay ttdi vdn ltu dAng(T5ng)/giam ciic kho6n ph6i thu 09(T5n9)/9iam hAng t6n kho 10

TAng cdc khoin phei tre (Kh6ng kd lai vay phai 11tr6, thu€'thu nh6p doanh nghiep phei n6p)

(TEng)/giam chi phi trA trL/dcTiEn lai vay dA treThud thu nh6p doanh nghi€p da n6pTian thu khiic ta/ hoat dong kinh doanhTien chi kh5c cho hoat d6ng kinh doanhLtu chuydn tiEn thuin t ho?t dAngkinh doanh

II. LI,U CHUY€N TIEN TU HOAT OONG OiU TI,1. TiEn chi mua s6m, xay duhg TSCo ve

ciic tii san dei han khSc2. TiEn thu thanh ly, nhLrdng bdn TSCD va

c5c tii sin dAi han khiic3. TiCn chi cho vay, mua c6ng cu n0 cia

ddn vi kh5c4. TiCn thu hdi cho vay, biin lai ciic c6ng cu nq 24

cia ddn vi kh6c5. TiEn thu l5i cho vay, cd trltc vi lCi nhuan 27

dr/dc chiaL.tu chuydn t€n thuin tit hoet ttang deu tn

rrr.Lrru cHUyeN TrEN T[/ HoAT o6re rAr cxirx1. TiEn thu tr di vay2. TiCn tre nd g6c vay3. Cd trrc, ldi nhuan de tra cho chu sd hull

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c6NG Ty cd PHAN PHAN B6N vA H6A cHAr Dnu KHi MrEN rRUNGL6 A2, Cum c6n9 n9hi6p Nhdn Blnh, MAU SO B O9-DNPhL(dng Nhdn Binh, Thanh ph6 Quy Nhdn, Ban hanh theo Th6ng hJ s6 200/2014fm-BTCTinh Einh Oinh, CHXHCN Viet Nam ngay 22 thiing 12 n5m 2014 cia Bg Tei chinh

THUYST MI H BAO CAO TAI CHi Hcec thuyqt minh ney b m^t bO phen hdp thenh ve can dudc doc d6ng thdi vdi b,o c5o Gi chinh kem theo

1. TH6l{c rr KHir QuiT

Hinh thti|c sd hilu v6n

C6n9 ty Cd phan Phan b6n vi H6a ch5t Dau khi MiCn Trung ("C6n9 ty") duqc thenh lep theo GiSychong nhen d5n9 ky doanh nghiep s6 4100733f74 ngily 31 thiing 12 nim 2010 do Sd K€ hoach viDau tu tinh Binh oinh c5p. c6n9 ty de dl/oc ctruydn etdi tu c6ng ty TNHH MTV Phen b6n ve H6a

chdt DBU khi MiEn Trung - thanh l6p theo Giey chritg nh6n d5ng ki kinh doanh s6 350400294 ngey15 thiing 8 nEm 2OO8 (d5nq ki thay ddi len th0 7 ngay 02 thiing 7 n6m 2018) do Sd K€ hoach vaOau tu tinh Binh Olnh c5'p. Cd phi6u cla COng ty dr-ldc niem yet tai Sd giao dich chong kho5n Thinhph6 Ha Noi vao ngay 23 thiing 7 n5m 2015 vdi mA chung khoiin le rcE.

C6ng ty me ctia C6ng ty li Tdng C6n9 ty Ph5n b6n vi H6a chSt Dau khi - C0n9 ty Cd phan ("Tdngc6nq ty").

Tdng s6 nhen vien coa COng ty tei ngay 31 thiing 12 n6m 2018 l; 55 ngudi (tai ngay 31 thiing 12nim 2017: 63 ngudi).

Nginh nghE kinh doanh vi hoqt itQng chinh

Hoat d6ng kinh doanh cia C6ng ty bao 90m: Mua bdn heng n6ng, lem san; Mua biin ciic loai ph6nb6n, cdc sdn phdm h6a ch5t; Dich vu ky thu6t trong san xu5t kinh doanh phen b6n vi c5c sinphdm h6a ch5t c6 lien quan; Kinh doanh van tdi hang h6a bing xe 6 t6, dudng thiy n6i dia; Kinhdoanh kho bai.

Ho?t al6ng chinh coa COng ty li kinh doanh cdc loai phAn b6n vd siin phe'm h6a chet.

Chu ki sin xult, kinh doanh thOng thudng

Chu ki s6n xuet, kinh doanh th6ng thudng cia C6n9 ty dL(dc thL(c hien trong thdi gian kh6ng qu512 thiing.

Thuyet minh vE khi ning so sSnh th6ng tin tr€n b5o c5o tii chinh

56 liCu so lA s6 lieu cia biio ciio tai chinh cia c6n9 ty cho nim tai chinh k6t thoc ngiy 31 thiing 12n5m 2017 dA dudJ kidm toiin.

2. co so LAp Bio cAo rAr cHiNH vA Ar.r rAr cHinH

Cd sd lip b5o c5o tii chinh

Biio ciro tai chinh kdm theo drrqc trinh biy blng D6n9 Viet Nam (VND), theo nguy€n t6c aiii g6c viphi hgp vdi chuin muc k6 toiin, ch6 ttQ kg to6n doanh nghiap Vi6t Nam vi cdc quy dinh phiip ly c6li€n quan den viCc l6p vd trinh biy biio cio tai chinh.

Biio ciio tai chinh kAm theo kh6n9 nhim ph5n 6nh tinh hinh tai chinh, k6t qui hoat d0n9 kinh doanhvir tinh hinh lu! chuydn tiEn tC theo c5c nguy€n t5c vi th6n9 lC kC toiin duqc chSp nhan chung taic5c nudc kh6c ngoei Vi€t Nam.

NAm tii chinh

N;m tai chinh cia C6ng ty Mt dau tt} ngAy 01 thiing 01 vi k6t thric viro ngey 31 thiing 12.

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CONG ry cO PHAN pHiN B6N vA H6A cHAr DAU KHi MrEN rRUNGTHUyEt MrNH BAo cAo rAr cHiNH (Ti6p theo) MAU so B o9-DN

3. r6M rAr cAc cHiNH sicH KEToAN cHo yeu

Sau d6y ld cdc chinh s6ch kg to6n chu y6u drrdc C6n9 ty iip dung trong vi€c l5p biio ciio tei chinh:

t 6c tinh ke to5n

Viec 16p bito ciio tii chinh tuen tho theo chu5'n mL(c kg to6n, che d6 k€ toitn doanh nghiCp Vi6t Namvir cdc quy dinh phiip lf c6 li€n quan den vi6c l6p vi trinh biry b5o ciio tai chinh y6u cau Ban Gi5md6c phai c6 nhihg u6c tinh vi gia dinh anh hudng d6n s6 liCu biio ciio vE c6n9 nd, tai s6n vd vi6ctrinh bay c5c khoin c6ng nQ vi tii s6n tiEm tang tai ngiy lap b;io ciio tei chinh cong nhu c6c s6lieu biio ciio vE doanh thu ve chi phi trong su6t nim tai chinh. Mic dir c:ic rJdc tinh kg to6n atddc

lap beng tet ca sV hidu bigt cia 8an Giiim d6c, s6 thuc t6 ph6t sinh c6 thd khiic vdi c6c r/dc tinh,gii dinh d;t ra.

TiEn vi ciic khoin tudng dl,dng tiEn

TiEn v:r ciic khoan h-ldng dLldng tiEn bao g6m tien m6t tai qui, c5c kho6n tiEn guI kh6ng ki han,ciic khoen dau tu ngin han, c6 khe ndng thanh khoan cao, o6 oing cnuydn ddi thanh ti€n vi it rrliro liCn quan den viec bi6n d0n9 giii tri.

Ciic khoin alliu tU tai chinh

C'c khoen deu Ar nim giit tt€n ngit ttio hqn

Cdc kho6n dau tLr n5m gitr d€n ngey ddo han bao 96m ciic kho6n deu tu m; C6n9 ty c6 y dinh vakha nSng giCr d6n ngiy diio han. C5c khoan deu tU nem gio den ngay diio han le ciic khoen tiEn grin96n hing c6 k!, han n:m gitr den ngiy diio han vdi muc dich thu l6i heng ki.

C5c kho6n dau tU n6m 9itr den ngay d6o han dLrdc ahi nhAn b6t dau trJ ngay mua vii dr.(dc xiic dinhgiii tri ban deu theo giii mua vi cic chi phi li€n quan t 6n giao dich mua ciic kho6n deu tU. Thu nhaplei ti ciic khoan dau tu n6m gitr dgn ngiy ddo han sau ngay mua dudc ghi nhAn trCn Biio ciio kdtqua hoat d6ng kinh doanh tren cd sd dU thu.

Ciic khoan dau hJ nem gitr den ngay d6o h?n drJgc xiic dinh theo 9i6 96c tri, di dU phdng phai thukh6 ddi.

DU phdng phAi thu kh6 ddi cia c6c khoen deu tU n5m giO d6n ngiy tl:io h?n dudc trich lap theo circquy dinh kg toiin hi€n hinh.

Nq phii thu

NE phei thu la s6 ti€n c6 th6 thu h6i cia khiich hing hoSc ciic d6i tudng khiic. Nd phai thu drJEctrinh biy theo giii tri ghi sd tnJ tta cdc kho6n dg phdnq phii thu kh6 ddi.

DLr phdng phdi thu kh6 ddi dr/dc trich lap cho nhgng khoin phai thu da quii han thanh to5n tr/ sduthiing trd lCn, ho;c c6c khoin phei thu mA ngddi nd kh6 c6 khi nEng thanh to6n do b! thanh li,phd sdn hay ciic kh6 kh6n tudng tY.

Hing t6n kho

HAng t6n kho dudc xiic dinh tr€n cd sd giii th6p hdn gitra giii g6c vi giii tri thuan c6 thd thlrc hi€ndudc vi tuan tht phtldng ph5p hach toSn kg todn hang ton kho kC khai thudng xuy€n. Gi5 g6c hingt6n kho bao g6m chi phi nguy€n vit liCu truJ ti6p, chi phi lao d0n9 trqc ti6p ve chi phi s6n xudtchung, n6u c6, dd c6 dr/Oc heng t6n kho d dia didm ve trang thdi hi€n tai. Giii xu6t kho coa hengt6n kho dLldr xdc dinh theo phudng phiip binh qu6n gia quyEn. Giii tri thuBn c6 thd thuc hi€n dLadc

dudc xdc dinh beng giit biin udc tinh tri/ ciic chi phi ddc tinh dd hoan thanh san phdm cing chi phi

ti€p thi, biin hang vA phan ph6i phiit sinh.

Dq( phdng giam giii hang t6n kho coa COng ty duoc trich lap theo c6c quy arinh k6 todn hi6n hinh.Theo d6, COng ty drrqc ph6p trich lep du phdng giam giii hang t6n kho l6i thdi, h6n9, k6m phdm

ch5t ve trong trudng hdp giii g6c cia hing tbn kho cao hdn giii tri thuen c6 thd thtrc hien dudc taingey k€t thUc n6m tii chinh.

9

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c6NG Ty cd pHAN pHAN B6N vA H6A cHAr DAU KHi MrEN rRUNGrxuv€r urrx sAo cAo rAr cxixx (Ti€p theo) MAU SO B O9-DN

Tiii san c6 arinh hihr hinh vi khau hao

Titi s6n c6 dinh htru hinh dLrqc trinh biy theo nguyen giii trr/ giii tri hao mdn l0y k6.

Nguy€n gi6 tii sAn c6 dinh hinh thenh do mua s6m bao g6m giii mua va toen b6 ciic chi phi khiicliCn quan ttuc ti6p den viec dLfa tii siin veo trang thdi s5n sing sr/ dung. O6i vdi tei sen c6 dinhhinh thinh do deu td xAy dqhg cd b6n theo phudng thuc giao thau hoSc t{ xey duhg vi sen xu5t,nguy€n gi6 lA giii quyet todn c6n9 trinh x6y dqhg theo quy che quen li deu tU va x6y duhg hi6nhinh, ciic chi phi khiic c6 liCn quan tnjc ti6p va le phi tnJdc ba (ngu c6). Trudng hdp du 5n dE hoenthanh ve dra viro sr, dung nhuhg quy€t to6n chtta dudc phC duy€t, nguydn giii tei san c6 dinh dL/dcghi nhAn theo gi6 tam tinh trCn cd sd chi phi thdc t6 dA bo ra dd c6 dr/Ec tei sen c6 dinh. NguyCngi5 tam tinh sC dr/gc diEu chinh theo 9i5 quyet todn dL(dc ph6 duyet.

Tai san cd dinh hou hinh dL/qc kheu hao theo phr-ldng phiip dudng thing dra trCn thdi gian h0trdung U6c tinh, cu thd nhrJ sau;

56 nimNha cra, vat ki6n tr0cM6y m6c thi6t bi

PhL/dng tiCn v6n taiThi6t bi v6n phdng

Ciic khoen lai, 16 phitt sinh khi thanh li, biin tii s6n li chenh lech gi0a thu nh6p tr/ thanh li ve giiitri cdn lai cria tai sen vir dudc ahi nhSn vio Biio ciio k6t qui hoat d6ng kinh doanh.

Tiii siin c6 itinh v6 hinh vi kheu hao

Tai sen c6 dinh v6 hinh ph6n iinh giii tri quyen si dung det vO thdi han, quyEn sU dung d5t c6 thdihan vi phan mEm m6y tinh, dr./Ec trinh bay theo nguy€n giii trir giii tri hao mdn loy k€. C6n9 tykh6ng trich khSu hao d6a vdi quyCn sU dung det v6 thdi han; quyen sU det c6 thdi han ve phanm€m mdy tinh t r/dc kheu hao theo phudng phitp dddng theng dra tren thdi gian hit, dung L(dctinh.

Chi phi tre tn 6c

Chi phi tra tnrdc bao gdm c5c chi phi thuc te dA phiit sinh nhuhg c6 liCn quan dgn ket qua hoattl6ng s6n xu5t kinh doanh cia nhiCu ki ke toiin. Chi phi tr6 tn/6c dai han bao gAm khoen tra tnJ6ctiEn thuC dAt vd c;ic khoin chi phi tra trtl6c khiic.

C6ng ty thuA 20.000 m2 d5t tai Khu C6ng nghi€p Nhdn Binh tronq 42 n;m tr/ nim 2010, tiEn thued5t tr;r trL(dc dr/dc ahi nhen veo k6t que hoet d6ng kinh doanh theo phudng philp dudng thrngtudng 6hg vdi thdi gian thuC.

Cdc khoen chi phi tra trLrdc dAi han kh6c bao 96m giii tri c6ng cu, dung cu, linh ki€n loai nh6 d5xu5t ding ve dudc coi li c6 khd ning dem lai ldi ich kinh t€ trong tLrdng lai cho C0n9 ty vdi thdihan tt/ m6t n6m trd lCn. Ciic chi phi ney drjoc v6n h6a dL(di hinh thfc c5c khoin tre trr/6c dai henvA dUEc ph6n bd vio Biio c6o k€t que hoat d6ng kinh doanh, su dqng phudng phitp dudng th8ngt6i da kh6ng qud 3 n5m theo cdc quy dinh k6 todn hi€n hirnh.

chi nhan doanh thu

Doanh thu biin heng ddoc ahi nhen khi d6ng thdi th6a man t5t c6 n6m (5) diEu ki6n sau:

(a) C6ng ry de chuydn giao phan l6n rui ro va lEi ich g5n lien vdi quyEn sd horr sin phdm hoic

hdng h6a cho ngudi mua;

(b) COng ty kh6n9 cdn n5m gi[r quyEn quin lf hdng h6a nhu ngLrdi sd h0ti hing h6a hoic quyen

kidm soiit hirng h6a;

(c) Doanh thu dr/dc x6c dinh tudng d6i ch6c chin;

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(d) COng ty sC thu dLrqc ldi ich kinh tg td giao dich bdn hang; ve

(e) Xiic dinh duoc chi phi li6n quan den giao dich b5n hing.

Doanh thu cua giao dich vE cung c5p dich vu dr.(dc ahi nhan khi k6t qud coa giao dich d6 dddc x5cdinh m6t ciich t 6n9 tin c6y. Tnldng hdp giao dich ve cung c5p dlch vu lien quan den nhiCu nim thidoanh thu dr/Ec ahi nhan trong n;m theo k€t que phen cong viCc de hoan thenh tai ngey cua BAngcAn d6i kd toiin coa n5m tt6. Ket quA cia giao dich cung c6p dich vu dLrEc x5c dinh khi thda mantet ca b6n diEu ki6n sau:

(a) Doanh thu dudc xdc dlnh tudng tl6i chic chin;(b) C6 kha ndng thu ttr.(dc ldi ich kinh te tJ giao dich cung c5p dich vu d6;

(c) Xiic dinh dudc phen c6ng viec de hoan thanh tai ngay coa B6ng c5n d6i k6 toiin; vi(d) Xiic dinh duqc chi phi phdt sinh cho giao dich va chi phi hoiin thinh giao dich cung c5p dich vu

d6.

Lai tiCn gljl dr/Ec ghi nh6n trCn cd sd d6n t[ch, t rrdc xdc dinh trCn s6 dLt ciic tat khoen UCn gfi vel5i su6't 6p dung.

Chi phi ali vay

Chi phi di vay dfEc ahi nh6n vAo chi phi s6n xuat, kinh doanh trong n5m khi ph6t sinh, tn, khi dudcv6n ho6 theo quy dinh cua Chudn mlJc k€ toiin ViCt Nam s6 16'Chi phi di vay". Theo d6, chi phi divay liCn quan tnJc ti6p den viec mua, dau tu xay dung ho;c sin xu5t nh0n9 tai siin can m6t thdigian tudng d6i dei dd hoan thinh dLra veo st/ dung hodc kinh doanh dUOc c6ng vdo nguyen 9i5 tai$n cho dgn khi t;i san d6 dr/dc dr.ra viro sr/ dung hoic kinh doanh. Ciic khoen thu nh6p ph5t sinhtrlviec dau tUtam thdi c6c khoan vay drJ-dJ ghi gi6m nguyen gii, tii sin c6 laen quan. O6i v6i kho6nvay ri€ng phuc vu viCc xey duhg tii s6n c6 dinh, bit d6ng san dau t4 lei vay duqc v6n h6a kd cikhi thdi gian x6y dung dLrdi 12 thdng.

Thug

Thug thu nhAp doanh nghiCp thd hi€n tdng giii tri coa s6 thu€ phai tr6 hien tAi ve s6 thu€ hoan tai.

56 thu6 phai trA hiCn tai phai dudc tinh d(ra trCn thu nhap chiu thu6 trong n5m. Thu nh6p chiu thu6khiic vdi ldi nhuan Ut.rdc thue t ddc trinh bAy tr€n biio cio k€t que hoat d0n9 kinh doanh vi thu nh6pchiu thug kh6ng bao g6m cdc kho6n thu nhap hay chi phi tinh thu6 ho5c dr.ldc kh5u tri trong c:ic k!,kh5c (bao gbm cd 15 mang sang, n€u c6) vd ngoai ra kh6ng bao gbm c5c chi tieu kh6ng chiu thueho6c kh6ng dudc khSu tn/. C0n9 ty c6 nghia vu n6p thu6 thu nhep doanh nghiCp theo thu6 su6't20olo tinh tr€n thu nhAp chiu thu6.

Thue thu nh5p ho6n lai dudc tinh tr€n cdc khodn chCnh lech gitra giii tri ghi sd vi cd sd tinh thu€thu nhap coa ciic khoan muc tei san hoEc c6ng nd trCn b6o ciio tdi chinh va dudc ahi nhAn theophudng phiip beng c6n d6i kA to.in. Thue thu nhep hoan lai phai tra phei dr/dc Ahi nh6n cho t5t cA

ciic khoan ch6nh l€ch tqm thdi cdn tAi san thu6 thu nh6p ho6n lai chi drrdc ahi nh6n khi ch6c chinc6 di ldi nhuen tinh thu€ trong tudng lai ard kh5u tri ciic khoan chCnh t€ch tam thdi.

Thug thu nh6p ho6n lai dudc xdc t inh theo thu6 su5t dU tinh sE 6p dung cho n5m tii san dL(dc thuh6i hay nd phei tra dudc thanh toiin. Thu€ thu nhAp hoen lai dudc ghi nh5n vio 860 c6o k6t quehoat d6nq kinh doanh vA chi ghi vio v6n chrl sd h0tr khi khoan thu6 d6 c6 lien quan d6n c5c khoinmuc dr/dc ahi theng vio v6n chu sd hUr.r.

Tai sen thue thu nh6p hoan lai va thu6 thu nhSp ho6n lai phei tre dudc bi, tn/ khi C6n9 ty c6 quyCnhdp phiip dd bU tri, gitra tei san thu€ thu nhep hien hAnh vdi thue thu nhep hien hinh phdi n6p vikhi ciic tai sen thu6 thu nh6p hoan lai vA thu6 thu nh6p hoSn lei ph6i tra ti€n quan tdi thu6 thu nhapdoanh nghiCp dugc qu6n li bdi cing mot cd quan thuE vi C6ng ty c6 d'J dinh thanh to6n thu6 thunh6p hien hinh trCn cd sd thuan.

Viec xiic dinh thu6 thu nhap cia C6ng ty cin crit vio cdc quy dinh hi€n hinh vE thu6. Tuy nhien,nh0hg quy dinh nay thay ddi theo ting thdi ki, vi viec xiic dinh sau cong vE thug thu nhep doanhnghiep tiy thu6c vao k€t quA kidm tra coa cd quan thug c6 thdm quyEn.

C5c loai thu€ khilc ddJ 5p dung theo ciic luet thu€ hi€n hinh tai Viet Nam.

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c6NG ry cd pHAN pHAN B6N vi H6A cHAr DAU KHi Mr'EN rRUNGrxuy€r mrnx eAo cAo rAr cHir{H (Ti6-p theo)

rr'Er vi cic xxoAr nJoNG DTJoNG TrEN

s6- cu6'i nim

MAU SO B Og-DN

56' ifiu nim

lren matTiEn grn ngan hing kh6ng ki hanCiic khoen tudng dudng tiEn

5. oAU TLTTAI cHiNH t{eAn xa]t

VND

204.767.6578.187.425.699

VND

247 .947 .5676.602.25a.942

63.000.000.0008.396.193.356 69.450.206.sO9

56' cu6i nim 56 deu nEmVND

Giii 96c Giii tri ghi sdVND

Giii 96c Giii tri ghi sd

;$0

6,c0r,HllH(Dl

'tlEl\.\q

6.

Oeu tU nim gitr atenngiy d5o hlnTiEn 9rI c6 k| han dr.rdl 80.000.000.000 80.000.000.000 40.OOO.OOO.OOO 40.OOO.0OO.OOO12 thiing

Tai ngay 31 th5n9 12 n6m 2018, sO dr-r tEu tU tai chinh ngSn han bao 96m s6 tien 30 W d6ng tekhoen tien gul c6 k| han 6 th5ng tai Ng6n heng TMCP Oeu tu va phiit tridn ViCt Nam - chi nh6nhBinh Oinh arang bi han chd srl dung ttd cam cd cho khoen vay ngSn han tai cing ngan heng nhttrinh bay tai Thuygt minh s6 18.

PHAT THU NGAN xAN ciA KHAGH HANG

56 cu6'i nim 56 d6u nim

a. Phii thu n95n hgn cia kh6ch hing khicC6n9 ty TNHH HAng NhungCOng ty TNHH Thr.ldng mai ThiCn LongCOng ty TNHH Thudng mai Kim V0 BichCOng ty TNHH Thudng mai Dich vu HoAng NhenC5c khiich hing kh:icc0ng

b. Phiii thu ngin hqn cria kh5ch hing ti c5c b€n tiCn quan- (Chi tiCt uinh biy tei Thuygt minh s6 30)

c0ns

TRA TRI.IOC CHO NGI.i(,I BAN NGAN HA

a. Tri trudc cho ngudi b5n kh6cC6n9 ty Cd phan TU v6n Theo NguyCn Xanh

b. Tri trd6c cho c5c bCn li6n quan- (Chi ti6t tai Thuyet minh s6 30)

c0ng

96.O78.205.545 2.335.649.854

99.524.769.497 9.114.191.296

L95.602.975.O42 11.453,841.150

56' cu6i nim 56 d6u ndmVND

39.000.00039.OOO.OOO 39.OOO.OOO

35,s93,7r2.500 4 .549 .4A7 .250

VND

30.351.555.38724.724.277.50018.643.032.3288.784.190.145

13.571.210.185

VND

27 .797 .344

5.176.5297 4.330.276

2.229.345.7 05

7.

VND

39.000.000

t2

35.632.712.500 4.584.487.250

N(.^\\'2

fil\?lr/tI

cONG Ty cd pHAN pHAN B6N vi H6A cHAr DAU xHi Mr'CN TRUNGTxuvEr rrxx eAo cAo rAr cxixr.r (Tic'p theo)

a. pxAr rxu rxAc

56' cu6i nim

Miu sd s og-ox

56' d6u nim

a. Ngln hqn- LEi tien grn du thu- Phei thu khiic- Phei thu kh5c c6c b€n lien quan(chi ti6t trinh bay tai Thuyet minh s6 30)

b, Dii hen- Ki qui

c6ng

9. HANG TON KHo

VND

1.001.506.850290.501.158

48.000.000

VND

623.299.999151 .821.052

58.887.1501.340,OOa.OOa 434.OOa.201

38.000.000 156.560.000

1.37a.OOa.OOa 990.s5a.201

Sd cu6i nim 56 diu nim

=7tIGPHittiA(U(IIR

,i-t:

I/st,,tt:\r\

Hang h6a

Cong cu, dung cuChi phi san xu6t,kinh doanh dd dangc6ng ss.965.245.432 (1.499.214.885) 2L.226.491.L'O

Tai ngay 31 thiing 12 nEm 2018, COng ry dA trich tap drJ phdng giam giii hing t6n kho vdi s6 tienla 1.499.214.885 VND do m6t s6 h6ng ton kho c6 gi6 tri thu6n c6 thd thuc hi€n dudc th6p hdn gidg6c.

10. cxr pxi rnA rnuroc

56 cu6i nim 56 deu ni

ciii 96c

55.86r.035.891

104.209.541

VNDDr phdng

( 1.499.214.885)

Giii 96c

21.218.991.1507.500.000

VNDDu phong

a. Ngtn hln- Giii tri c6ng cU dung cU chd phen bd dudi 1 nim- Chi phi tr6 tnj6c ngin han khiic

b. Dii h1n- Chi phi tre tru6c vE thuC d5t khu c6ng nghi€p Nhdn Binh- Chi phi tri tn dc dii h?n kh6c

c0ng 5.713.927.O12 5.631.286.475

VT{D

222.27a.52L144.916.191

77 .362.330

5.491.648.4915.029.114.601

462.533.890

VND

33,205.OaO33.205.080

5.59a.Oa1.3955.181.897.829

416. 183.566

13

c6NG ry c6 pHAN pHAN B6N vA H6A cHAr DAU KHi MrEN rRUNGrxuyEl latnn gAo cio rAr cxir'rx (Ticp theo)

rl. riNc, crAil TAr sAN c6 olNH HOU HiNH

Nhe xudngve vat kign tric

VND

62.191.696.457

62.191.696.457 454.71a.500 5.979.O29.335

M6y m6cvt thi6t bi

VND

454.718.500

Phudng tiCnvan tei

VND

5,979.O29.335

Thi6t b!vin phdng

VND

2.OO3.463.031(t54 .522 .7 28\

1.844.940.303

MAU s6 B o9.DN

r ong

VND

70.624,907 ,323(754.522.728\

70.474.384.595

NGUYCN GIAsd du dau nlmThanh l,/, nhuCng biin56 drl cudi nim

GIA TRI HAo Md LOY KC56 dr/ d6u nlmKhdu hao trong n5mThanh lV, nhuong b5nSO dr, cudi nim

GtA TRI cON LAITpi ngly tfiu nim

T?l ngey cudl n{m

Nguyen gi6 tai s6n cd dinh hi/u hinh denim 20L7 i 15.775.062.447 d}ng).

44.692.140.5113.804.898.857

454.718.500 4.499.770.295 1.a29,567.820705.203.t24 138.052.041

51,476.237.L264 .64A .L54 .O22(r54 .522 .7 28)

ss.969.868.42044.497.O79.364 454.71a.500 5.204.973,4L9(t54 .522 .7 2A)

r.813.O97.133

17.499.515.946 1.479.259.O40 17 3.89 5.211 t9.t52,670.t97

13.694.617.089 774,O55,916 35-a43.170 14.504.516.175

khAu hao hdt nhung vln cdn srt dqng t?i ngiy 31 th5ng 12 n5m 2018 la 23.798.624.174 drng (tAl ngiy 31 thdng 12

14

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c6NG Ty cd PHAN PHAN 86 vA H6a cHAr DAU KHi MrEN TRU GTHUYCI MrNH BAo cAo rAr cHiNH (Ti€p theo)

L2. riNG, crAM TAr sAN cO oINH v6 HiNH

MAU s6 B o9-DN

GUYCN GIA56' du rfiu nims6 dl, cu6i nim

GIA TRI HAo MoN LOY KESd dll deu nimKhSu hao trong nim56 du cu6i nim

GIA TRI CdN T4ITai ngiy afau n5m

Tai ngiy cu6i nim

QuyEnsdt dung dat

VND

22.1()2.927.889

PhEn mEmmiiy tinh

VND

153.713.361

VND

22.256.64L.250

Tdng

22.LO2.927,8A9 r 5 3.713.361 22.256.641,250

651.447.258113,780.608

L2L,422.7 3025.O79.565

772,909.98A138.850. 173

765,267.A66 146,502.29s 911,7 70.161

21.451.440.531 32.290.631 2L,483.73t.262

21.337.660.O23 7.211.066 21.344.a71.Oa9

TAI SAN THUE THU NHAP HoAN L4I

Thue suAt thu€'TNDN sr/ dung dd xiic dinh giii tritai san thuE thu nhep hoan laiTai sin thuA thu nhap hoan lai lien quan denkhoan chCnh lCch tam thdi dudc kh6u tra/Tii sin thug thu nhap hoan lai

PHAI TRA NGUoI BiN GAN HAN

56' cu6'i ndm 56 diu nim Ir

4

VD

2Oo/o

1.739.455.837

VND

20o/o

6t.204.775

1.739.4SS.437 6L,204,77s

L4,.:.,1125

)NG

lililiI

L0t

;rl)4 -.

56 cu6'i nim 56 afeu n;m

Gid triVND

56 c6 khi n5ngtra nd

2.574.330.000

1.163.581.045

796.500.0002.779.953.440

VNDGii tri 56 c6 khi n;ng

tr; nda. Ciic khodn phii tra ngddi b6n ngin h?n

C6n9 ty TNHH Phan b6n H6a ch6tN6ng n9hi6p vang

Xi nghi€p Kinh doanh Oich vu tdnghdp Chi nhiinh C6nq ty C6 ph;nCing Quy Nhdn

C6ng ty TNHH Ven Hing wineCdc nhi cung c5p khdc

1.160.588.563 1.160.588.563

885.000.000 88s.000.0001.814.158.357 1.814.158.367

2.574.330.000

1.163.581.045

796.500.0002 .779 .933.440

7,314.364.4a5 7.314,354.4as 3.459.746.930 3.a59.746.930

b. Phii tri ngudi b6n ld c6c ben tien quan(chi ti€t tai rhuy€t minh s63o1ffi

196.855.3 O.703 196.as5.3aO.703c0ng

15

3.459.746.930 3.859.746.930

cONG Ty cd pHAN pHAN B6N vA H6A cHAr DAU KHi Mr'EN TRUNGrnuvEr urnn gAo cio rAr cHiNH (Ti€p theo)

1s. Ncrror MUA TR^A rrEr rnuoc NGAN HAN

56 cu6i nim

MAU SO B O9-DN

s6 dau nim

a, Ngrrdi mua tri tiEn tru6c ngin henC6n9 ty TNHH Thudng Mai Kim V0 Bich

C6n9 ty Cd phan Phri Binh Gia Lai

C6n9 ty TNHH San xuet Thlrdng mai Dich vu T&ACOng ty TNHH Thudng mai Dich vu Anh ThiCdc khiich hing khdc

b. Trii tru6c tU cJc bAn liCn quan- (Chi ti6t t?i Thuygt minh s6 30)

c0n9

THUEvA c^c KHoA PHAI NOP NHi NU6c

56' d6u nim

5.493.445.125 L2.267.OLg.690

L,522.266.49t 5.935.427.823

7.4L5.711.616 L8,202.447.5L3

VND

1.624.415.7AO

965.891.0007 43.203.417620.567.000

1.939.367.528

VND

2.O49.342.784| .757 .357 .37 5

783.440.526840.501.250

7.436.378.355

16.

s6.' phei noptrong n5m

56 ala thvc nop 56cu6i nimtrong nim

Thu6 9i5 tri gia tSngThue thu nhepdoanh n9hi6pThu6 thu nhapc6 nh5nCiic loai thu6 khiic

1.625.015.982

5.382.299.559

1.735.154.120

49.200.000

695.161.539

2.546.280.011

350.747.527

VND

805.015.734

t.48t.754.374

252.790.77A

VD

1.515.161.787

6.446.825.296

1.833.110.863

49.200.000

VND VND )t'l)iItI

0

lH

T

V

il

2.539.s60.a86 9.a44.297.946 4.79L.669.761 3.592.1a9.O71

t7. CHI PHi PHAI TRA NGiN HAN

Chi6t kh6u bd sung ph6i tre dai liC5c kho6n trich t dc khdc

56' cu6i nim Sd d6u nimVI{D

7.808.091.826889.187.358

VND

305.023.8734.697.279.1A4 306.O23.473

16

cONG ry c6 pHaN pHAN B6N vA H6A cHAr Dnu KHi Mr'EN rRUNGrxuye'r MrNx sAo cAo rAr cxinx (ric'p theo)

1a. vlv vA tgrnuE rAr cxilrx tcAt xar56 diu ndm Trong nim 56 cu6i nim

MAU SO B O9-DN

Giii triVND

Sd c6 kh6 ndngtra nd

TEng

63.370.000.000

VNDGlam

33.370.000.000

VNDGiii tri Sd c6 kh6 n5ng

tra n0

30.000.000.000 30.000.000.000

Vay ngdn hanNg6n hdng TMCP Deu Jve Phet fi6n ViCt Nam -chi nhenh Binh Dinh

63.370.OOO.OO0 33.370.OOO.O00 30.ooo.ooo.o00 30.ooo.o00.oo0

19.

lav 19dn han thd hlen khoan vay tt/ N96n hing TMCP Dlju tu ve Ph6t trldn vret Nam - chr nh6nh Binh Dlnh dung dd bd sung ddng ti€n cho ho?t OOng kinhdoanh the_o Hop dbng theu chi sd oU.20L8/L.545428/HD ngey 27 lh6ng L2 nim 2018 v6t han m(c tA 30 ii d6ng; ki hon 2 t-hdn9 ;dl tAi su5t te 6,3'olo7ndm.c6n_g tv cem cd hai hdp dbng tlEn 9u1 vdl tdng s6 tlEn 30 t! dbng tgi t'lg5n hing TMCp oeu tu ve phdt t;idn vi{t rriani - chi nhZnh Bintr oinh dd de; aj;nghia vU thanh todn nO vay th5u cht.

vON cHU s0 Htru

Thay ddl trong vdn chi sd h(?u

Vdn g6pcua chu sd hiu

Qui dAu tu ph6ttriin

Lqi nhuansau thuC

chua phan phdi

Tdng CQng

VND

100,ooo.ooo.ooo

VND

24,AA4.7tA.LO4

vt{D

36.113.O67.20417.535.839.018

( 3.507.167.804)( 14.000.000.000 )

VND

160.997.745.30817.535.839.018

( 3. s07.167.804)( 14.000.000,000)

56 dr, dlu nlm trudcLqi nhuan trong ndmTrich lap quiChia c6' tdc

sd du dgu nlm nayLdi nhu6n trong nimTrich lap quy (i)chia c6' tfc ( ii)TEnq khdc

Sd dr, cu6i nlm nay

,. oo.0 00. ooo. o oo 24.884.718.LO4 36,141.738.418 161.O26.456.52213.328.051.342

(3.018.999.30s)(9.000.000.000)

488.4 58.640

13.328.051.342(3.018.999.305)(9.000.000.000)

488.458.640

100.o00.ooo.000 24.844.71a.104

,zf*r{Dx\.e\= = ='1/P/t

37.939.249.O95 162.823.967.199

cONG Ty c6 pHAN pHAN BoN vi HoA cHAr DAU KHi MrEN rRUNGrnuvEr lrrrn eAo cAo rAr cxinx (Ti6p theo) Mau s6 s og-ot{

(i) Theo Nghi quy€t s6 168/NQ-DHDCD ngey 19 thiing 4 n6m 2018 cUa Oai h6i tfdng c6 d6ng, C6ng tyde thdc hiCn tam trich Qui khen thudng, ph0c ldi tr/ ldi nhu6n n5m 2018 vdi s6 tiCn 2.988.415.403VND va trich bd sung vdi m[/c 1oo/o phEn ldi nhuen sau thue vudt kg hoach cUa n6m 2017 tr-rdnglJng vdi s6 ticn 30.583.902 d6ng.

(ii) Cong theo Nghi quy6t tren, cd tritc n5m 2017 dudc Dai h6i d6n9 cd dOng phC duyCt ti15.000.000.000 dAng, trong n1m 2017 COng ty t A tam chia 6.000.000.000 dbnq, s6 cdn tai dr/dcC6n9 ty chia cho c6c cd d6ng trong nEm tai chinh ney.

C6'phi6u 56' cu6'i n5m 5d it6u nim

56 hJdng cd phi6u dA biin ra c6ng chtngCd phi€u phd th6ng56 lfdng cd phi6u quycd phi6u phd thOng56 ludng cd phi€u dang lull hinhCd phi€u phd th6ng

Cd phi6u ph6 th6ng c6 m€nh giii 1O.OOO VND/cd phi6u.

v6n diEu lC

VND

10.000.00010.o00.o00_

10.000.00010.000.000

VND

10.000.00010.000.000_

10.000.00010.000.000

I,L/

v

\V6n diEu l€ coa C6ng ry le 100.000.000.000 d6ng. Tai ngay 31 th6ng 12 nim 2018, v6n diEu l€ dEdrldc ciic cd d6n9 96p d0, chi ti6t nhu sau:

ri tcolo

V6n de g6p56 cu6'i nim 56 atEu nim

Tdng C6nq ty Phan b6n ve H6a ch5tDBu khi - COng ty Cd phan

C6n9 ty TNHH MTV H6a nhu: Oii NEng(Trudc d6y li C6n9 ty Cd phan C6n9nghiCp H6a ch5t OA Ndng)

Ong N9uy6n H01.r Lu6n

Ciic cd d6ng khiicc0n9

5o/o

8,50/o

Ll,5o/o

10Oo/o 100.ooo.ooo.ooo 100.ooo.ooo.000

VND

75.000.000.000

5.000.000.000

8. s00.000.00011.500.000.000

VND

75.000.000.000

5.000.000.000

5.000.000.00015.000.000.000

20. B0 PHAN THEo LiNH vrj. c KrNH DoANH vA BO PHAN rHEo KHU vuc oIA Li

Hoat dong chinh cria cong ty ta kinh doanh ciic toai ph6n b6n v6 ciic s6n ph6'm h6a chat kh6c srdung trong n6n9 nghi6p. Theo d6, th6ng tin tai chinh trinh bay trcn Beng c5n d6i k6 toSn tai ngiy31 thitng 12 nim 2018 ve toiin b6 doanh thu, chi phi trinh biy tr6n Biio ciio k€t qui hoat d6ng kinhdoanh n5m tai chinh ket th[c carng ng6y dEu tien quan d6n hoat d6ng kinh doanh ciic toai phen b6nsu dung trong n6n9 nghiep. Doanh thu, giii v6n theo tirhg mat hang v6 hoat d6ng sdn xuet kinhdoanh dudc trinh bAy tai cdc Thuy6t minh s6 21 ve 22.

Trong k,|, cdc sen phdm ph6n b6n crla CAng ry dudc ti6u thu chi ygu d khu vt/c MiEn Trung T6yNguy€n, C6nq ty khOng c6 hoat d6ng xuSt khdu, theo d6, C6ng ty kh6n9 c6 b6 ph6n theo khu vrJctlia lf can bdo c:io.

18

N\z\ifit\rr: l-

//

CONG Ty cd PHAN PHAN B6N vA H6a cHAr DAU KHi Mr€N rRUNGTHUYET MrNH BAo cio rAr cHiNH (Ti€.p theo)

2L, DOANH THU BAN HiNG VA CUNG CAP DICH VU

Nim nay

MAU SO B Og-DN

Nim trudcVND

2.338.554.140.500

30.522.885.446

vt{ D

2.024.500.675.500

28.924.496.554

Doanh thu phan b6n

Doanh thu cung c5p dich vu

Chi6t kheu thudng mai

Doanh thu thuen vE biin hingvi cung c6'p dich vg

Doanh thu vdi c5c En li6n quan(chi ti6t tai Thuygt minh s6 30)

22, GIi v6N HA G BAN VA DICH VU CUI{G CAP

Gi5 v6n ph6n b6n

Giii v6n cung c5p dich vu

23, CHI PHi SAN XUAT, KINH DOANH THEO YEU T6

Chi phi nhen c6ng

chi phi kh6u hao tai sdn c6 dinhChi phi dich vu mua ngoiiChi phi khiic bang tien

24. DOAI{H THU HOATOQNG TAI CHII{H

Lai tien grrt

2.369.O77.O25.946 2.O33,425,572,O54

30 .27 6 .37 6 .57 2 35 .649 .47 6 .029

2.334.4OO.649.37 4 2.OL7.776.096.O25

457.309.065.496 649.507.101.045

Nim nay NAm tru6cvNo

2.244.735.890.265

30.oo3.o49.724

VND

1.912.027.958.760

28.589.894.284

-t1$4lclPtAr

0

t'lri'!

2.278.7 34.9 3 9.989 1,940.617.853,O44

Nim nay NAm trddcvt{D

25 .464 .7 79 .4404.787.074.795

55.672.562.3771.755.653.877

VND

26.028.838.2145.302.327.775

5r.222.447.971,2.453.683.960

87.619.950.249 8s.007.291.800

Nim nay Nim tru6cVI{ D

4.976.463.O82

VD

3.105.256.9144,976.463.O42 3.105.256.914

lai*\c

19

c6NG Ty cd pHAN pHAN B6N vA H6A cHAr DAU KHi MrEN TRUNGrxuvEr r,rrrn aio cAo rir cxitx (Ti6p theo)

2s. cHr pxi sAr{ xAre vA cxr pri QuAn lf ooaxx ncxrle

Nim nay

irAu s6 e og-or{

Nim trudc

chi phi btn hing phSt sinh trong nimChi phi nhan vi€n b5n hingChi phi khdu hao Gi san c6 dinh

ciic khoen chi phi b6n hing kh6c

Chi phi qudn li doanh nghaep phSt sanh trongnimChi phi nhan viCn quen liChi phi kh5u hao tii san c6 dinh

Ciic khoen chi phi qu6n li doanh nghiep kh5c

LqI NHUAN I(HAC

Lei thanh li tii sen c6 dinhTien phat vi pham hdp d0n9Thu nhAp ti/ nhan hang khuy€n maiThu nhep khiicThu nhap kh6c

Chi phi thanh li tai sanTiCn phat thudChi phi khiicchi phi khiic

LEi nhuan khec

27, CHI PHI THUE THU NH6P DOANH NGHIEP HIEN HANH

chi phi thug thu nhap doanh nghiep hien hinhChi phi thug thu nhep doanh nghi€p tinh trCnthu nh6p chiu thue ndm hi€n hinh

Tdng chi phi thug thu nhap doanh nghiephiQn hinh

Ldi nhuen trLrdc thu6OiEu chinh cho thu nhap chlu thu€CAng: Cic khoen chi phi khang dLldc khAu tnlTnJ: CAc khoen chi phi kh,nq dUdc kheu tul nAmtndc chuydn sang

Thu nhep chiu thu€ nem hien henh

Thu€ suSt

39.871.166,413 35.059.641.661

vt{D

16.775.547.633

1.833.198.96221 .862 .420 .274

VND

12.140.004.6912 .t4a .7 63 .529

20.770.473.447

8.922.671.389

473.793.9t28.156.301.590

13.496.491.033

586.900.884

9.388.604.460

17.552,766.491 23.471.996.377

Nim nay N 5 m trlldc

=0iiil)fArr6,dt:il

E

VND

25.454.5454t7.434.679

8.574.777.7301 1.012.641

VND

53.140.909255.009. 197

93.034.5919.372.683.595 401,184.697

728.343.2027.000.000

16.157.396124.343.202 2 3,15 7.3 9 6

9.244.340.393 374.O27 ,30L

.4/.\ti/lnIr

aN5m nay Nim trudc

VND

5.087.349.698

vt{D

4.325.952.488

5.O87.349.59a 4.325.952.488

Chi phi thu6 thu nhep doanh nghiep hien hanh trong n5m dudc tinh nhL( sau:

Nim nayVD

t6.737.749.9744.699.594.513

9.005.622.386

(306.023.873)

25.436.748.497

Ndm trf6cVND

21.995.166.384(36s.4O3.943)

607.494.321

(972.898.264)

2L.629.7 62.447

20

2Oo/o 20D/o

c6NG Ty cd pHAN pHiN BoN vA H6A cHAr Dlu KHi Mr'CN TRUNGTxuvEr urrx aio cAo rAr cxinx (Tiip theo)

Chi phi thu€ thu nhap doanh rlghiep tinh tr6n 5.Oa7.349.69athu nhap chiu thu6 nim hiQn hinh

r.riu s6 s og-or{

4.325.952.4a8

Nim tru6cNem nay

(Thu nhAp)/Chi phi thu6 thu nhap doanhnghiep ho6n hiChi phi thu€ thu nh6p doanh nghiCp hoAn laiphSt sinh ti/ ciic kho6n chenh lech tam thdiphei chiu thue(Thu nhep) thu6 thu nhep doanh nghiCp hoAn laiphdt sinh tr, ciic khoen chenh lech tam thdidLrdc kheu ri.(Tdng (thu nhAp)/chi phi thug thu nhep doanhnghiep hoan lai

Lgi nhuan sau thu6 thu nhapdoanh nghiep (V D)

Trich Qu! khen thLrdng, phric ldi (VND)

LOi nhuin ati tinh t5i cd bintr€n cd phi6u (vND)56 c6'phi6u phd th6n9 binh qu6n luu henhtrong n5m

Lai cd bin tr€n cd phi6u (vND)

LEi nhuan sau thu€ thu nhapdoanh nghiep (vND)Trich Quy khen thLtdng, ph0c ldi (VND)

Ldi nhuin di tinh tei cd biintrCn c6 phigu (VND)Sd cd phi6u phd th6n9 binh quan tmr hanhtrong nbm

l.5i cd bin trGn cd phi6u (VND)

THUE HoAT oONG

Chi phi thue hoat d6ng t6i thi6u ara ghi nhan veob5o c6o k€t que hoat d6n9 kinh doanh trong ki

NhU de. trinh bay tai Thuyet minh s6 19, do enh hudnq cia viCc trich b6' sung vdi mr?c 1oo/o phBnldi nhuan vudt k€ hoach coa nam 2017 vdi s6 tiEn 30.583.902 d6ng n€n chi tiEu LEi cd bin tr€n cdphi6u cho nim tei chinh ket th0c ngey 31 thirng 12 ndm 2017 dLrda trinh bay tai, cu thd nhLrsau:

VND

133.374.A7A

( 1,678.251.062)

( 1.678.251.062) 733.374.878

rAr co BA TREN c6 pHrEu

ViCc tinh toiin lai cd bdn trCn c6'phi6u phSn bd cho ciic c6'd6ng sd hirr cd phi€u phd th6n9 cua C6ngty dddc thr/c hien tr€n cd sd cdc s6 li€u sau:

Nim nay NEm tru6c(Trinh bAy lai)

17.535,a39,O1a

3.537.757.706

13.998.Oa7.312

10.000.000

'3iCI.HA

rB(rct(H

IBU

r,rl

13.32a.O51.342

2.988.415.403

10.339.635.939

10.000.000

1.O34 fic0,

icr lr)Etvtel>igNAm trd6cNim tn dc

(Trinh biy lai)

17.535.a39.O1a

3.537 .757.70613,99A,Oa7.312

10.000.000

17.53s.a39.O18

3.507.167.804L4 .028.67 L.2L4

10.000.0 00

1.400

Nim nay NAm tru6cv]{ D

752.7A3.228

VI{ D

t52.7A3.228

29.

21

1.403

c6 c rv cd pHn pHAN B6N vA H6A cHAr Dnu KHi rEN rRU GrxuyEr r.rUrx sio cio rir cHiNH (Ti€p theo) l.,tAu s6 s og-oN

Ciic khoin thanh toiin thuC ho?t d6n9 thd hiCn tdng s6 tiCn thuC 20.000 m2 tai khu C6n9 nghiCpNhdn Binh v6i gi6 thue 0,65 USD/m2ln;m de dugc thanh toiin dey di. Thdi h?n phan bd chi phithue dAt la 42 nim tinh tr-/ nim 2010.

30. NGHTEp vu vi s6 Dr, v6r cAc BE LTCN euAN

Denh s,ch cdc b€n li6n quan

Ben lien ouan l46i ouan hG

Tdng C6ng ty Ph6n b6n vd H6a chet DEu khi - CTCP C6ng ty me

Tdng C6ng ty Phan b6n ve H6a chAt DBu khi - CTCP Chi nhiinh cia C6ng ty me

- Chi nh6nh Kinh doanh H6a chet Deu khi

C6n9 ty Cd phan Phan b6n ve H6a chet Dau khiOong Nam 86 Cing C6n9 ty me

C6ng ty Cd phen Phen b6n v; H6a chet Dau khiTey Nam 86 CUng COng ty m9

C6ng ty Cd phen Bao bi oam Phi Mi C6ng ty lien kgt cia COng ty me

C6n9 ty Cd phan Phen b6n Dau khi Ca Mau C6ng ty trong cing Tap doen

Chi nhiinh Tdng C6n9 ty C6 phan Dich vu Ky thu5t Deu khi C6n9 ty trong c0n9 T6p doinVi€t Nam - C6ng ty Cang Dich vu DEU khi

C6nq ty Cd phan V6n t6i Deu khi OOng Dudng CAng ty trong cr)ng Tap doirn

Chi nhiinh C6n Sdn - C6ng ty Cd phEn Dich vq VAn tai DBu khi Cdng ty trong cing TAp doan

cu! Lons DC6ng ty C6'phen Dich vu V5n tai Dau khi Cit Long C6n9 ty trong cirng T6p Ctoin }\C6nq ty Cd phan C6ng nshidp H6a chSt OA NSng c6ng ty me cua C6ng ty TNHH ll,

MTV H6a nhua Da NAng (Cd d6ng tii-l

ldn) llcC6n9 ty Cd phEn Xuet nhSp khdu ph6n b6n Minh Tan Ong ttguy6n Hgr Lu6n (C6'd6ng -<

ldn) la dai di€n theo phiip luat -=

:125

{G

'riu

0t'l.N

.I':

22

CONG Ty c6 pHiiN pHiN B6N vA H6A cHAr Dnu KHi Mr'eN TRUNGTHUYET MrNH Bio cAo rAr cHiNH (Ti6p theo) MAU SO B O9.DN

NAm tn ac

Trong nem, cdng ty de c6 cic giao dich chi y€u sau vdi cic b6n li€n quan:

Nim nay

B5n hingC6ng ty C6 phan Xuet Nh6p khSu Ph6n b6n Minh TanC6ng ty C6 ph5n C6ng nghiCp Hoa ch6t Da NAng

COng ty c6 phan Kanh doanh Khi MiEn B6c

C6nq ty Cd phen PhSn b6n vir H6a ch6t Deu khiD6ng Nam 86

COng ty Cd phan Phen b6n vi Hoa chet DEu khiTay Nam BO

cung c6p dlch vuTdng COng ty Ph6n b6n ve H6a ch6t Deu khi - CTCP

COnq ty C6 phan XuSt Nh6p khSu Phen b6n Minh Ten

C6ng ty C6 phen C6ng nghiCp H6a chSt Da NAng

Tdng doanh thu vdi cic b€n lien quan

Mua hing h6a vl dich vU

T6ng COng ty Phen bon ve Hoa chSt DEu khi - CTCP

C6ng ty C6 phen xu6t Nhep kh6u Phen b6n Hinh T6n

C6ng ty C6 phan C6n9 nghrCp H6a ch6t De NSng

C6n9 ty C6 phBn Ph6n bon ve H6a ch6t Deu khiO6ng Nam 86

C6ng ty Cd ph6n Ph6n bon vi H6a ch6t Dau khiTAy Nam Bo

C6n9 ty C6 ph6n Dich vu D;u khi Quang Ngei PTSC

C6ng ty Cd phen Bao bi Oam Ph0 MY

Chi nhiinh C6n Sdn - C6ng ty C6 phEn V6n t6i D6u khiCdu Long

TAp doan deu khi Vi€t Nam

COng ty C6 phan VAn tai Deu khi D6nq Dudng

Ludng va ciic khoen phoc ldi khdc

VND

426.793.985,OOO708.118.420.000101.528.325.000

15.155.240.000

830.000.000

1.162.000.000

30.515.O80.89630.124.697.tAz

379.487 .560

10.896.154

857.309.O65.a95

2,257.637 .OA2,73t2 .224 .690 .O94 .A19

26.551.537.320

4.541.535.960

VND

660.646.301.677584.871.651.990

59.031.290.00014.845.859.687

1-152-500-000

775.000.000

28.42t).799.4o82A.t72.65L.704

306.957.O73

341.190.531

6a9,507.101.Oa5

1.424.754.253.9651.781.204.495.565

28-281.O90-909

393.699.636

13.637.665.306

\(

I

4600.000.000

231.838.425

705.290.000

18.165.400

230.949.247

67.67t.560

555.020.574

265.347.500

60.005.000

330.671.675

40.257.800

d^il+furu

I'TE

Att:-*r

Thu nhap HOi d6ng QuAn tri va Ban Gi6m d6'c dllgc hddng trong n;m nhu sau:

Nim nay NAm trudcVND

3.770.400.275

VD

5.056.230.008

23

CONG Ty cd PHAN PHAN B6N vA H6A cHAr DAU KHi MrEN rRUNGTHUyCt MrNH BAo cAo rir cHiNH (Ti6'p theo)

Sd dn chi y6u vdi c6c ban lien quan tei ngiy k€t thic nem t,i chinh:

s6 cudi ndm

MAU s6 B Og-DN

s6 afau nim

Phai thu kh5ch hingC6ng ty cd phen xu5t nhip kh6'u ph5n b6n Minh T6n

c6n9 ty Cd phan CAnq nqhiCp Hoa ch5t De NEng

Tdng C6ng ty Phan b6n vi! H6a chat Deu khi - cTcP

c6nq ty Cd phan Kinh doanh Khi MiEn Bdc

Tri tn dc cho ngudi b6nc6nq ty Cd phen Xu6't Nh6p khdu Ph6n b6n Minh Tan

Tdng C6ng ty Phen b6n va H6a chet Deu khi - cTcP

Phei thu khiicTdng C6n9 ty Phen b6n va H6a chat Deu khi - cTcP

Phei tri ngudi biinT6'n9 C6n9 ty Phan b6n ve H6a chSt DEu khi - CTCP

c6n9 ty C6 phEn c6n9 nghrep Hoa ch6t De NEng

COng ty cd phEn Xuit Nh6p khdu Ph6n b6n Minh Tan

Ngrrdi mua tra tiCn trrr6cc6ng ty c6 phan c6ng nghrCp Hoa chet De NEng

C6nq ty cd phan Kinh doanh Khi MiEn B6c

C6n9 ty Cd phan xu6t NhAp khdu Phan b6n Minh T6n

PhAi tri ngin hpn khicTdng C6ng ty Phan b6n vir H6a chet Deu khi - CTCP

Phem Thddng TinNgrrdi lap bidu

Thanh vi€nKd toin trudng

VND

99.524.7 69,49757 .953 .7 40 .7 60

42.7 0A.929.0004.859.069.457

3.030.280

35.593.712.50029.220.000.000

6.373.712.500

4a.ooo,ooo48.000.000

149.541,O16.214

188.023.958.2181.470.000.000

47.058.000

t.s22.266,49L1.383.191.178

139.075.313

VND

9.114.191,296317.395.533

10 5.309.6988.695.486.065

4.549.4A7.250

4.549.447 .250

5a,887.1sO58.887.150

5,935.427,423406.222.500138.315.313

5.390.890.010

2.439.3602.439.360

Thanh Haicii6m al6c

Ngey 07 thAng 3 nem 2019

ffi-*

GE--6

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24