~ I. ')' ~, G4A Khu pho 4,PhuongTan Hiep, Thanh phf Bien Hoa, Tinb Dong Nai ,~ . ~~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~.~

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, TinhD6ngNai

Baodo tlii chinh

Cho ky k€ toantil 01104/2019 d€n 30106/2019

BAo cAo TAl CHINHQuy 2 nam 2019

NQIDUNG

Bao cao ella Ban T6ng Gilim d6c

Bang can d6i k€ toan

Bao caok€t quahoat dQng kinhdoanh

02-03

04-05

06

Bao cao luu chuyen ti€n t~ 07-08

Thuyet minh bao cao tai chinh

Giai trinh chenh l~ch s6li~u trenbao cao k@tquahoat dQngkinh doanh quy 2nam 2019 va cungky nam tnroc

09-30

31-32

- 1 -

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 ehinh

Cho ky k@toanill 01/04/2019 d@n30106/2019

BAo eAo eVA BAN TONGGIAM DOC

Ban T6ng Giam d6e Cong ty C6 phAn np doan Thep Ti@nLen (sau day goi tit la "Cong ty") trinh bay Baocao ella minh

va Bao cao tai ehinh rieng ella Cong ty eho nam tai ehinh ket thuc ngay 30 thang 06 nam 2019.

CONGTY

Cong ty C6 phan T~p doan Thep Ti@nLen diroc chuyen d6iill Cong TNHH Ti@nLen co chirng nhan dang ky kinh doanh

s6 4702000255 cap ngay 22 thang 11 nam 2001 thanh cong ty e6 phan; hoat dQng theo GiAy chung nhan dang ky doanh

nghiep cong ty e6 phan s6 3600512830 dangky I~n d~u ngay 18 thang 08 nam 2009, dangky thay d6i l~nthir 10 ngay 18thang 08 nam 2018 doSaK@hoach va D~uillTinh D6ng Nai cAp.

Tru sa ella Cong ty tai: G4A, Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh fJ6ng Nai.

H()1 DONG QUAN TRI, BAN TONG GIAM DOC vA BAN KIEM SOAT

Cae thanh vien ella HQi d6ng Qufm trj trong nam va tl;1ingay I~p bao eao nay bao g6m:

ang Nguy@nMl;1nhHa CM tieh

ang Nguy@nVan Quang Uyvien

Ba Phl;1mThj H6ng Uyvien

ang Duong Quang Binh Uyvien

ang D~ng TuAn Dl;1i Uyvien

Cae thanh vien ella Ban T6ng Gi<imd6e dll di~u hanh Cong ty trong nam va tl;1ingay I~p bao cao nay bao g6m:

Ba Phl;1mThj H6ng T6ng Giam d6e

ang Nguy@nVan Quang Pho T6ng Giam d6e

ang Duong Quang Binh Pho T6ng Gi<imd6e

Ba Dao Thj Kim Loan K@toan truang

Cae thanh vien ella Ban Ki€m soat bao g6m:

Ba Le Thj H6ng Lieu

Ba Cao Thj HoM Thu

Ba Nguyen Thj Tam

Truangban

Thanh vien

Thanh vien

CONG BO TRAcH NHI~M CllA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHiNH RIENG

Ban T6ng Giam d6e Cong ty ehju traeh nhi~m v~ vi~e l~p Bao cao tai ehinh rieng phau anh trung th\Ic, hqp Iy tinh hinh hOl;1t

dQng, k@tqua hOl;1tdQng kinh doanh va tinh hinh luu ehuy€n ti~n t~ ella Cong ty trong nam. Trong qua trinh l~p Baoeao tai

chinh rieng, Ban T6ng Giam d6e Cong ty cam k@tdll tuan thli cae yeu cfru sau:

Xay d\IDg va duy tri ki€m soat nQi bQ rna Ban T6ng Giam d6e va Ban quan trj Cong ty xae djnh Ia cAn thi@td€ dam

bao eho vi~e I~p va trinh bay Bao eao tai ehinh rieng khong con sai sot trQng y€u do gian I~ ho~e do nh~m I~n;

L\Ia chQn cae ehinh saeh k€ toan thich hqp va ap d\lIlg cae ehinh saeh nay mQt each nhAt quan;

- 2-

CONe; TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph64, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

BaD cao tai chinh

Cho Icy k~ toan ur01/04/20 19 d~n30106/2019

Dua ra cac danh gia va du doan hop Iy va tMn trong;

Neu ra cac chuan muc k~ roan diroc ap dung c6 duoc twin thu hay khong, e6 nhfrng ap dung sai I~ch trong y~u d~nrmrc cAnphai cong b6 va giai thich trong Bao CaDtai chinh rieng hay khong;

L~p va trinh bay cac Bao cao tai ehinh rieng tren co so tuan thu cac Chuan muc k~ toan, Ch~dl) k~ toan doanh nghiepVi~t Nam va cac quy dinh hien hanh e6 lien quan d~n vi~c I~p va trinh bay Bao cao tai chinh rieng;

L~p cac Bao eao tlii ehinh rieng d\la tren e(J s6 ho~t dl)ng kinh doanh lientve, triI truemg hgp khong th€ cho ringCong ty se ti~p tve ho~t dl)ng kinh doanh.

Ban T6ng Gilim d6c Congty dam bao ring cae s6 k~ toan duqe luu gift d€ phan anh tinh hinh tai ehinh eua Cong ty, v6i

mue dl) trung th\1'e,hgp ly t~i bAt eu thai di€m nao va dam bao ring Bao eao tM ehinh rieng tuan tMcae quy dinh hi~n hanh

eua Nha nu6e. D6ng thai c6 trach nhi~m trong vi~e bao dam an tofm tai san eua Congty va th\le hi~n cae bi~n phap thfehhgp d~ ngan eMn, pMt hi~n cae hanh vi gian l~ va cae vi ph~ khae.

Ban T6ng Gilim d6e Congty cam k~t ring Bao eao tai chinh rieng dll phan anh trung th\1'eva hgp ly tinh hinh tai ehinh euaCong ty t~i thai diem ngay 30 thang 06 nam 2019, k6t qua ho~t dl)ng kinh doanh va tinhhinh luu ehuy€n ti~n t~ eho ky k~

toan k~t thue cimg ngay, phil hgp v6i Chudn m\1'e, Ch~ dl) k~ toan doanh nghi~p Vi~t Nam theo dung thong tu200/20 14ITTIBTC ngay 22/12/2014 eua BI) tai ehinh va tuan tM cae quy dinh hi~n hanh e6 lien quan d6n vi~e l~p va trinhbay Bao eao tai ehinh rieng.

Cam k~t khac·

Ban T6ng Giam d6e cam k~t ring Congty khong vi ph~ nghiaV\l eong b6 thong tin theo quy dinh t~i Thongtu s6155/20151TT-BTC ngay 06 tMng 10 nam 2015 eua BI) rai ehinh huang d§n v~ vi~e eong b6 thong tin tren thj truangchUng khoan.

Nguy@n M""nh HaCM tjeh Hl)i d6ng quan trj

D6ng Nai, ngay 25 thc'mg07niim 2019

- 3-

CONG TY CO PHAN T~P BoAN THEP TIEN LEN

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

Bao cao tai chinh

Cho ky ke roan tir 01/04/2019 den30/06/2019

BANG CAN DOl KE ToANT~i ngay 30 thang 06 nam 2019

Mil sa TAl SAN Thuyetminh

100 A. TAl sAN NGAN H~N

110 I. Ti~n va cac khoan nrongduong ti~n

111 1. Ti~n

112 2. Cac khoan nrong dirong ti~n

3

120 II. BAu til tal chinh ngin han

121 1. Chung khoan kinh doanh

122 2. D1,lphong giam gia clnrngkhoan kinh doanh

4

130 III. Cac khoan phai thu ngin han

131 1. Phai thungan han cua khach hang

132 2. Tratruce eho nguoi ban ng1inhan

136 6. Phai thu nginhan khac

137 7. D1,lphong phai thu ng1inhan kh6 doi

140 IV. Hang tAn kho

141 1. Hang t6n kho

149 2. D1,lphong giam gia hang t6n kho

5

6

7

150 V. Tai san ngin han khac

151 1. Chi phi tra tnroc ngin han

152 2. Thue gia tri gia tang duoc khAutnr

153 3. Thue va cac khoan khac phai thu Nha mroc

8

15

200 B. TAl sAN DAI H~N

220 II. Tai san ca d;nh

221 1. Hi san e6 dinh hilu hinh

222 Nguyen gia

223 Gia trj hao mon luy ke

227 3. Hi san e6 dinh vo hinh

228 Nguyen gia

229 Gia tri hao mon luy ke

230 III. BAtdQngsan dAutil

231 Nguyen gia

232 Gia tri hao mon luy ke

9

10

11

250 IV. BAu til tai chinh dai h~n

251 1. D§u tu vao eongty con

252 2. D§u tu vao eongty lien ket, lien doanh

4

260 V. Tai san dai h~n khac

261 1. Chi phi tra trucredai h~n 8

270 TONG CQNG TAl sAN

- 4-

30/06/2019

VND

1,044,145,599,980

36,541,803,386

13,345,434,455

23,196,368,931

6,437,496,143

10,264,859,782

(3,827,363,639)

331,596,813,045

232,219,143,182

14,001,356,710

87,420,985,597

(2,044,672,444)

614,473,845,309

621,017,735,317

(6,543,890,008)

55,095,642,097

254,581,143

54,841,060,954

875,074,852,379

166,289,549,041

106,512,497,020

142,844,695,525

(36,332,198,505)

59,777,052,021

67,623,145,627

(7,846,093,606)

24,065,057,435

26,005,034,255

(1,939,976,820)

684,490,228,801

511,690,228,801

172,800,000,000

230,017,102

230,017,102

1,919,220,452,359

0110112019C'J

Ii

VND

784,665,087,529

36,163,140,700

14,159,290,457

22,003,850,243

6,674,809,853

10,539,145,594

(3,864,335,741)

399,208,780,912

352,253,513,943

3,786,540,242

45,213,399,171

(2,044,672,444)

324,869,781,257

339,370,1f5,305

(14,500,334,048)

17,748,574,807

17,329,575,563

418,999,244

866,003,868,995

156,541,544,697

94,274,228,214

127,204,695,525

(32,930,467,311)

62,267,316,483

67,623,145,627

(5,355,829,144)

24,711,716,375

26,005,034,255

(1,293,317,880)

684,490,228,801

511,690,228,801

172,800,000,000

260,379,122

260,379,122

1,650,668,956,524

CONG TY CO PHAN T~P BoAN THEP TIEN LEN

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

Bao cao tai chfnh

Cho ky k~ toan til 01104/20 19 d~n 30106/2019

BANG CAN nOI KE ToANT~i ngay 30 thang 06 nam 2019

(ti@ptheo)

Mil sa NGUON VONThuy@tminh VND

30/06/2019

300 A. NC} PHAI TRA 662,050,991,616

310 I. NQ'nglin han

311 1. Phai tra nguoiban ng~n han

312 2. Ngiroi mua tra ti~nwoe ngfu han

313 3. Thu€va cackhoan phai n9P Nha nuoc

314 4. Phai tra nguoilao d9ng

315 5. Chi phi phai tra ng~n han

319 9. Phai tra ngan han khac

320 10. Yay va no thue tai ehinh ngan han

322 12.Quy khenthuong, phucloi

12

661,053,803,616

146,254,502,755

837,946,305

780,182,675

831,516,000

15

13

14

16

117,123,010,774

393,891,276,856

1,335,368,251

330 II. NQ'dai han

337 7. Phai tra dai han khac 14

997,188,000

997,188,000

400 B. VON CHU SO HUU 1,257,169,460,743

410 I. vanchu s{)'hfru

411 1. V6ngop ella chusahttu

411a C6phitu ph6 thong co quyen biiu quyit

411b C6phieu uu dai

412 2. Thang duv6n e6 phfut

415 5. C6 phieu quy

418 8. Quy d§u nr phat trien

421 11.Loi nhuan sau thu€ chua phan ph6i

421a LN chua phdn ph6i lilyki din cu6i IcY trutYc

421b LN chua phdn ph6iIcY nay

17 1,257,169,460,743

1,021,106,210,000

1,021']06,210,000

21,743,395,153

(8,993,360,790)

12,614,680,651

210,698,535,729

154,484,711,238

56,213,824,491

440 TONG CONG NGUON VON 1,919,220,452,359

I~

~hIK;mLoan

K@toan wOng

B6 Thj Kim Dung

Nguai I~p

fJ6ng Nai, ngay25 thimg 07 niim2019

- 5-

0110112019

VND

449,713,320,272'C

!

448,716,132,272

83,845,943,389

81,154,836

393,848,135

2,180,148,000

450,250,890

2,752,910,920

357,525,350,851

1,486,525,251

997,188,000

997,188,000

1,200,955,636,252

1,200,955,636,252

1,02J, 106,21 0,000

1,021,106,210,000

21,743,395,153

(8,993,360,790)

12,614,680,651

154,484,711,238

(859,823,579)

155,344,534,817

1,650,668,956,524

Nguy~n M\lnh HaCM tjch H(\i d6ng qm'mtrj

Bao do tai chinh

Cho Icy k€ toan nr01104/2019 d€n30106/2019

CONG TY CO PHAN T~PDoANTHEP TIEN LEN

. G4A Khu ph6 4, Phuong Tan i-Il¢p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

BAo cAo KET QuA HO~T DQNG KINH DOANHTir 0110412019 d~n 30/06/2019

Qui 2 Liil: k~ diu nam dSn cuai k~Tir 0110412019 d~n

,Tir 0110112019d~n Tir 0110112018dSn

Thuy~tTir 01104/2018 den

MiiCHiTIEU 30/06/2019 30/06/2018 30/06/2019 30/06/2018~ minhso

VND VND VND VND

01 1. Doanh thu ban hang va cung cip djch vI} 19 515,556,425,164 684,617,839,792 1,102,602,793,642 1,347,680,749,426

02 2. Cac khoan giamtrir doanh thu 20 447,292,854 540,013,060

10 3. Doanh thu thuin ban hang va cung c§p dich vI} 515,556,425,164 684,617,839,792 1,102,155,500,788 1,347,140,736,366

11 4. Gia van hang ban 21 497,532,782,233 641,863,792,337 1,056,781,674,005 1,251,477,129,310

20 5. Lc;rinhu~n gQP v~ ban hang va cung c§pdjch vI} 18,023,642,931 42,754,047,455 45,373,826,783 95,663,607,056

21 6. Doanh thu hoat dQng tai chinh 22 48,021,251,954 127,628,391,702 48,710,023,628 129,215,574,040

22 7. Chi phi tai chinh 23 7,253,893,176 15,086,901,905 12,615,375,977 23,088,329,499

23 Trong ao: Chi phi ldi vay 6,925,604,910 12,058,821,557 12,476,738,027 19,596,401,816

25 8. Chi phi ban hang 26 3,978,176,952 8,402,029,294 10,008,902,923 15,395,932,390

26 9. Chi phi quan Iy doanh nghiep 26 5,846,283,641 7,652,879,272 11,913,296,305 16,610,316,382

30 10. Lc;rinhu~n/(la) thuin tirhoat dQng kinh doanh 48,966,541,116 139,240,628,686 59,546,275,206 169,784,602,825

31 11. Thu nhap khac 24 17,246,986 45,901,286 20,075,941 51,114,695

32 12. Chi phi khac 25 1,168,409 1,214,674 1,246,639 5,672,694

40 13. Lc;rinhu~n khac 16,078,577 44,686,612 18,829,302 45,442,001

50 14. TAng Ic;rinhu~n kStoan trucethuS 48,982,619,693 139,285,315,298 59,565,104,508 169,830,044,826

51 IS. Chi phi thu€ thu nhap doanh nghiep hien hanh 28 673,881,037 3,538,119,709 3,351,280,017 10,505,198,884

52 16. Chi phi thu€ thu nhap doanh nghiep hoan lai

60 17. Lc;rinhu~n sau thuS thu nh~p doanh nghi~p 48,308,738,656 135,747,195,589

Nguy~n M:_tnhHa

Chu tjch H9i d6ng qufm trjK€ toan truang

Dfi Thi Kim Dung

Nguai I~p

D6ng Nai, ngay25 thang 07 nom 2019

- 6-

CONG TY CO PHAN T~P SOAN TURP TIEN LEN

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

Bao clio tili chinh

Cho Icy k€ toan ill 01/04/2019 d€n 30106/2019

BAo cAo LUU CHUYEN TIEN T~(Theo phU'O'1Igphdp gidn tiip)

Tit 0110112019d~n 30/06/2019

Mil CHiTIEUs5

Tit 0110112019d~nThuy~t30/06/2019

Tit 0110112018d~n30/06/2018minh

VND VND

I. LO'uchuyen ti~n tit hoat dQngkinh doanh

01 1. L{J'inhu(in trU'O'cthui

2. m;u chinh cho cdc khoiin

59,565,104,508 169,830,044,826

6,538,654,596 3,273,147,480

(7,993,416,142) 1,436,907,995

(47,550,288,348) (127,230,289,813)

12,476,738,027 19,596,401,816

23,036,792,641 66,906,2] 2,304

72,048,358,837 43,615,520,759

(281,647,620,012) (205,837,117,157)

175,899,272,192 5,581,049,113

(224,219,123) (263,927,521)

274,285,812 (3,380,822,387)

(12,926,988,917) (19,675,647,737)

(2,258,399,736) (7,814,275,870)

(151,157,000) (180,610,000)

(25,949,675,306) (121,049,618,496)

02

03

05

Khfru hao tai san c6 dinh

Cac khoan du phong

Lai, 16ill hoat d(>ngdAuttl

06

08

Chi phi HH yay

3. L{J'inhu(in tir ho~t it{jng kinh doanh trU'O'cthay itai van luu it{jng

Tang, giam cackhoan phai thu

Tang, giam hang t6n kho

Tang, giam cac khoan phai tra (khong k~ UIiyayphai tra, thu€ thu nhap doanh nghiep phai nop)

Tang, giam chi phi tratruce

Tang giam chirngkhoan kinh doanh

Tit~nIa:iyay da:tra

Thu€ thunhap doanh nghiep da:n(>p

Ti€n chi khac cho hoat d(>ngkinh doanh

Luu chuyin ti;n thuan tir ho~t it{jngkink doanh

09

10

11

12

13

14

15

17

20

21

II. LO'uchuyen ti~n tit hoat dQngdiu to'

Ti€n chi d~ mua siro, xay d\lDg tM san c61. dinh ya cac tai san dai hl;lnkhac

7. Ti€n thu liIi cho yay, c6 ruc ya Iqi nhu~ duqc chia

Luu chllyin ti;" thuan tir ho~t it{jngitau til'

656,157,049

(103,842,95] )

(15,640,000,000) (760,000,000)

27

30

5,602,411,987

(10,037,588,013)

III. LO'IIchuyen ti~n tit hO\ltdQngtili chinh

33 3. Ti€n thu ill di yay

34 4. Ti€n tra nq g6c yay

36 6. C6 ruc, lqi nhu~ da:tra cho chusahUu

782,909,411,412

(746,543,485,407)

979,533,568,484

(805,596,828,394)

(45,750,224,500)

40 Luu chuyin ti€n thuan tir hO{ltit{jngtai chinh 36,365,926,005 128,186,515,590

- 7 -

CONG TV CO PHAN T!P DoAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien

Hoa, Tinh Dbng Nai

Bao clio taj chinh

Cho ky k~ toanill 01/04/20 19 d~n30106/2019

BAo cAo LUU CHUYEN TIEN T¥(Theo phutmg ph tip gidn tilp)

Tit 0110112019 d@n30/06/2019

Mil ThuyetTit 0110112019 d@n Tit 0110112018 d@n

~ CHiTIEUminh

30/06/2019 30/06/2018so

VND VND

50 Liru chuyen ti~n thuin trong ky 378,662,686 7,033,054,143 J'\r

60 Ti~n va tuong dirong ti~n diu ky 36,163,140,700 66,901,139,664 VIEt

70 Ti~n va nrong dirong ti~n culliky 3 36,541,803,386 73,934,193,807 /,,,,,8~

~

~iKimLoanK~toan tnrong

D6 Thj Kim Dung

Nguoi l~p

D6ng Nai, ngay25 thdng 07niim 2019

Nguy~n Manh Ha

Chu tich HQi dbng quan tri

- 8-

CONG TY CO PRAN T~P DoAN TREP TIEN LEN

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

Bao caotai chinh

Cho ky k€ toanill 01104/2019 d~n 30/06/2019

BANTHUYET MINH BAo cAo TAl CHiNHTir 01104/2019 d@n30/06/2019

1 . THONG TIN CHUNG

1.1 Hinh thtrc SO' huu v6n

Cong ty C6 phan T~p doan Thep Ti€n Len duoc chuyen d6iill Cong TNHH Ti€n Len co chirng nhan dang ky kinh

doanh s6 4702000255 cdp ngay 22 thang 11 nam 2001 thanh cong ty c6 phan; hoat dQng theo Gidy chimg nhan dang

ky doanh nghiep cong ty c6 phan s6 3600512830 dang ky I~ d~u ngay 18 thang 08 nam 2009, dang ky thay d6i I~n thir10 ngay 18 thang 08 nam 2018 do S6 K€ hoach va D~utir Tinh D6ng Nai dp.

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

V6n dieu I~ cua Cong ty theo dang ky la 1.021.106.000 d6ng, wang dirong 102.110.621 c6 phan, menh gia mQt c6phdn la 10,000 d6ng.

C6 phieu clla Cong ty chinh thUc dang ky giao dich t~i S6 Giao dich ChUng khoan TMnh ph6 H6 Chi Minh tirngay 16thang 03 nam 2010 v6i rna giao dich la TLH.

Thong tin ve cac cong ty con, cong ty lien k€t clla Cong ty xem chi ti€t t~i Thuy€t minh s6 4c.

1.2 Nganh ngh~ kinh doanh

Ho~t dQng kinh doanh clla Cong ty g6m:

- San xudt sit, thep, gang. Chi ti€t: San xudt sit, thep (khong san xuftt t~itl\l s6);

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

- Ban Ie d6 ngu kim,san,kinh va thi€t bi lip d~t khac trong xay d\ffig trong cac Clla Mng chuyen doanh;

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

- D~i Iy, moi gi6i, ddu gia. Chi ti€t: D~i Iy, moi gi6i thuang m~i (trir moi gi6i bdt dQng san);

- B6c x€p hang bOa;

- Xay d\ffig nha cac lo~i;

- Xay d\ffig cac cong trinh cong fch;

- Chu~n bi m~t bfug;

- Hoan thi~n cong trinh xay d\ffig;

- Lip d~t h~ th6ng cap, thoat nu6c, 10su6i va dieu bOa khong khf;

- L&pd~t M th6ng xay d\ffig khac;

- Cho thue xe dQng co;

- Ban buon 0 to va xe co dQngco khac;

- Ban Ie 0 to con (Io~i 12 ch6 tr6 xu6ng);

- Kinh doanh bdt dQng san, quyen Sll d1,lllgddt thuQc cM s6 hfru, cM Sll d1,lllgho~c di thue;

- Nha hang va cac dich Vl,lan u6ng phl,lc Vl,lluu dQng (khong kinh doanh t~itl\l s6);

- Ban Ie khac trong cac Clla hang kinh doanh t6ng hgp: Kinh doanh trung tilm thuang m~i;

- Kho bili va luu gift hang hoa;

- Tr6ng rirng va cham soc rirng;

- Cua, xe, bao g6 va bao quan g6 (khong ho~t dQng t~itl\l s6);

- Ho~t dQng ki€n trUc va w vdnky thll~t co lien quan. Chi ti€t:til vdn, thi€t k€ k€t du cong trinh xay dl,Ingdan d1,lllg,cong nghi~p;

- Ban buon v~t li~u, thi€t bi lip d~t khac trong xay d\ffig. Chi ti€t: ban buon v~t Ii~u xay d\ffig, g6 cay va g6 ch€bi€n(khong chUa hang t~itl\l s6);

- 9-

CONG TY cOPHAN T~P DoAN THEP TIEN LEN

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

Bao cao tili chinh

Cho ky k€ toan tir01/04/2019 d€n 30106/2019

Hoat dQng kinh doanh cua Cong ty g6m (ti€p theo):

- Litp d~t h~ thong dien;

- V~n tai hang hoa bang duong hQ;

- Xay dung cong trinh duong sAtva duong hQ;

- Xay dung cong trinh ky thuat va dan dung khac;

- Gia cong co khi, xu Iy va trang phu kim loai. Chi ti€t: gia cong co khi, (trir xi rna - khong gia cong tai tru so);

- Sua chua may moe thist hi. Chi ti€t: sua chua may nong nghiep (khong sua chua tai tru so);

- San xuat may nong nghiep va lam nghiep, Chi ti€t: san xuAtmay nong nghiep (khong san xuat taitru so);

- Ban phu rung va cac hQ ph~ phu tro cua 0 to va xe co dQngcakhac;

- Dich Y\lIuu tru ngitn ngay (khong kinh doanh t\litr\} s6);

- HO\lt dQng cua cac cong vien vui chui va cong vien theo cM d~. Chi ti€t: kinh doanh khu du Iich sinh thai (khongkinhdoanh t\litr\} s6);

- HO\ltdQng dich Y\lh6 trq tIVc ti€p cho v~n tiii dUOngtMy;

- Khai thae g6 (g6 rimg tr6ng) .

2 . CHEDO vA CHiNH SACHKE ToANAP DVNGT~I CONGTY

2.1 Ky k~ toan, don vj ti@nt~ sir d\lng trong k~ toan

KY k€ toan nam cua Cong ty hitt dAutir ngay 0I/O 1 va k€t tMc vao ngay 31/12 hang nam.

Dan vi ti~n t~ su d\lDg tTong ghi chep k€ toan Ia d6ng Vi~t Nam (VND).

2.2 Chu§n m....c va Ch~ dQ k~ toan ap d\lng

chi il9 kJ toan ap dl,lng

Cong tyap d\lllg Ch€ dQ K€ toan doanh nghi~p han hanh theo ThOngtu 200/20 14/TT-BTC ngay 22/12/2014 eua BQHi ehinh.

Tuyen b6 vi vi¢c twin th1i Chudnm1!C kJ (oan vachi il9 kJ toan

Cong ty dii ap d\lng cac Chu§n m1,lCk€ toan Vi~t Nam va cae van him huang d§n Chu§n m1,lCdo Nha nu6c dii han hanh.

Cae hao cao tai chinh duqc I~p va trinh bay theo dUng mQi quy dinh cua rung chu§n m1,lC,thongtu huang d§n th1,lchi~nchu§n m1,lcva Ch€ dQ k€ toan hi~n hanh dang ap d\lng.

Hinh thuc kJ toan ap dl,lng

Cong ty ap d\lDg hloh thuc k€ toan tren may vi tinh.

2.3 Cong C\l tili chinh

Ghi nMn banildu

Hi san tai chinh

Hi san tai chinh cua Cong ty hao g6m ti~n va cac khoantuang duang ti~n, cae khoan phai thu khach hang va phai thu

khae, cac khoan cho vay, cae khoan dAutu ngin h\lDva dai h\ln. T\li thai di~m ghi nh~ han dAu, tai sim tai ehinh duqcxac dinh theo gia mua/chi phi pMt hanh cQng cac chi phi phat sinh khac lien quan trt,rc ti€p d€n vi~c mua, phat hanh tMsan tM chinh do.

Nq phai tra tai chinh

- 10-

CONG TY CO PHAN T!P DoAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh B6ng Nai

Bao cao tai chinh

Cho ky k~ toantir 01/04/20 19 d~n30106/2019

No phai tra tai chinh cua Congty bao g6m cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phi phaitra, Tai thai diSm ghi nh~n I~n d~u, cac khoan no phai tra tai chinh duoc xac dinh thea gia phat hanh cong cac chi phi

ph" sinh lien quan true tilp dIn vi;': phat hanh no phaitnI tal chinh d6. .J(':Gia tri sau ghi nhdn ban eJdu , :2

Hien tai chua c6 cac quy djnh ve drum gia1.1cong C" tal chlnh sau ghinh!» ban ddu. ~~

":2.4 Ti@nva cac khoan nrong duong ti@n

Ti~n va cac khoan nrong dirong ti~n bao g6m ti~n m~t tai quy, ti~n giri ngan hang, cac khoan d~utu ngin h~n c6 thai

gian dao h~ khOng qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuySn d6i dS dang thanh cac luqng ti~n xacdinh va khong c6 nhi~u rui ro trong chuySn d6i thanh ti~n.

2.5 Cae khoan dau tu tai ehinh

ChUng khoan kinh doanh rna trong d6 Congty nim gift vi m\lC dich kinh doanh dugc ghi s6 k~ toan thea gia g6c, bao

g6m: Gia mua c9ng (+) cac chi phi mua (n~u c6) nhu chi phi moi gioi, giao dich, cWlg dp thOng tin, thu~, I~ phi vaphi

ngan hang. Gia g6c cua chUng khoan kinh doanh dugc xac dinh thea gia trj hqp Iy cua cac khoim thanh toan t~i thai

diem giao dich phat sinh. Thai diem ghi nh~ cac khoan chUng khoan kinh doanh la thai diem nha d§u tu c6 quy~nsahfru C\lthS nhu sau:- ChUng khoan niem y~t dugc ghi nh~ t~i thai diSm kh6p l~nh (T+O);

- ChUng khoan chua niem y~t dugc ghi nh~n t~i thm diem chinh tMc c6 quy~nsahfru thea quy dinh cua phap lu~t.

B§u tu nb gift d~n ngay dao h~ t~i thai diem bao cao, n~u:

- Ky phi~u, tin phi~u kho b~c, ti~n giri ngan hang c6 thai h~n thu h6i ho~c dao h~n khong qua 3 thang ketir ngay muakhoan d§utu d6 dugc coi la "tuangduang ti~n";

- C6 thai h~n thu h6i v6n duoi 1 nam ho~c trong 1 chukY kinh doanh dugc phan lo~i la tai san ngin h~n;

- C6 thai h~n thu h6i v6n tren 1 nam ho~c han 1 chukY kinh doanh dugc phan lo~i la tai san dai hIm.

Cac khoan d§utu vao cac congty con rna trong d6 Congty nim quy~n ki€m soat dugc trinh bay thea phuang phap gia

g6c. Cac khoan phan ph6i Igi nhu~n rna congty m~ nh~ dugc tir s6 19i nhu~n liiy k~ cua cac congty con sau ngay

cong ty m~ nim quy~n ki€m soat dugc ghi vao k~t qua ho~t d9ng kinh doanh trong nam cua cong ty m~. Cac khoanphan ph6i khac dugc xem nhu ph§n thu h6i cua cac khoan d§u tu va dugc trir vao gia tri d~lItu.

Cac khoan d§utu vao cac congty lien k~t rna trong d6 Congty c6 anh huang dang ke dugc trinh bay thea phuang pMp

gia g6c. Cac khoan phan ph6i Igi nhu~ tir s6 IQ'inhu~n thuk liiy k~ cua cac congty lien k~t sau ngay d~utu dugc phanb6 vao k~t qua ho~t d9ng kinh doanh trong nam cua Congty. Cac khoan pharr ph6i khac dugc xem nhu ph§n thu h6icac khoan d§utu va dugc trir vao gia tri d§utu.

D\! phOng giam gia d§u tu dugc I~p vao thai diem cu6i quy la s6 chenh l~ch gifta gia g6c cua cac khoan d~u tu dugch~ch toan tren s6 k~ toan IOn han gia tri thi tlUOng ho~c gia tri hqp Iy cua chung t(,lithOi diem I~p d\! phOng.

2.6 Cae khoiin phai thu

Cac khoan pluli thu dugc trinh bay tren Bao cao tai cbinh thea gia tri ghi s6 cac khoan phai thu khach bang va phai thukhac sau khitru di c,k khoan d\! phong dugc l~p cho cac khoanng phfli thu kh6 doi.

D\! phOng ng phai thu kh6 dbi duQ'c trich I~p cho tUng khoan phai thu kh6 dbi can cu vao tubing qua h~n cua cackhoan ng ho~c d\! ki~n muc t6n thih c6 the xay ra.

- 11 -

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

CONG TY CO PHAN T~P I:)OANTHEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh Dbng Nai

Bao do tai chinh

Cho ky k€ toan til01/04/2019 d@n30106/2019

2.7 Hang t6n kho

Hang tbn khoduoctinh theo gia g6c. TruonghQ'Pgia tri thuanco th~ thuc hien duocthAphon giag6c thl hang tbn khoduoc tinh theo gia tri thuan co th~ thuc hien duoc. Gia g6c hang tbn kho bao gbm chi phi mua, chi phi ch@bi@nvacac

chi phi lien quan true ti@pkhac phat sinh d€ co duoc hang tbn khoa dia di~m va trang thai hien tai,

,,~/

Gia tri hang tbn kho duoc xac dinh theo phuong phap binh quiin gia quyen,

Hang tbn kho diroc hach toan theo phirong phap ke khai thirong xuyen,

Dl,l phong giam giahang tbn khoducc I~p vao thoidi€m cu6i quy las6 chenh lechgifra gia g6c cua hang tbn kho IOnhon gia trj thuAn co th€ thl,lc hi~n duQ'c.

2.8 Tai san cA djnh va kh§u hao tai san cA djnh

Hi san c6 djnh hfru hinh, tili san c6 djnh vo hinh duQ'c ghi nh~n theo gia g6c. Trong qua trinh su dl,ll1g,tai san c6djnhhfru hinh, tai san c6 djnh vo hinh duQ'cghi nh~ theo nguyen gia, hao mon luy k@va gia trj con I~i.

KhAu hao dUQ'ctrich theo phuong phap dubng thAng. Thai gian khAu hao duQ'c u6c tinh nhu sau:

- NM cua, v~t ki€n trUc

- May moc, thi€t bi

- Phuong ti~n v~n tai

- Thi€t bi, dl,ll1gcv quan Iy

- Hi san c6 djnh khac

- Phfrn m~m may tinh

- Quy~n su dVng dAtkhong xac djnh thai h~n

06 - 25 nam

05 - 07 nam

03 - 07 nam

03 - 06 nam

03 - 05 nam

03 nam

Khong trich khAu hao nam

2.9 Chi phi tnt trtr6'c

Cac chi phi tra truac chi lien quan den chi phi san xuAt kinh doanh cua mQt nam tai chmh ho~c mQt chu ky kinhdoanhdUQ'cghi nh~ la chi phi tra truac ngAn h~ va duQ'c tinh vao chi phi san xuAt kinh doanh trong nam tai chinh.

Cac chi phi dfi pMt sinh trong nam tai chinh nhtmg lien quan d€n k€t qua ho~t dQng san xUc1tkinh doanh cua nhi6u nien

dQ k@toan duQ'Ch~ch toan vao chi phi tra tru6c dai h~n d€ phiin b6 d~n vao k€t qua ho~t dQng kinh doanh trong cacnien dQ k€ toan sau.

Vi~c tinh va phan b6 chi phi tra tru6c dai h~ vao chi phi san xuAt kinh doanh tUng ky h~ch toan duQ'c can cu vao tilth

chAt, muc dQ tUng lo~i chi phi d€ chQn phuong phap va tieu thuc phiin b6 hQ'PIY. Chi phi tra truac duQ'c phiin b6 d~nvao chi phi san xuAt kinh doanh theo phuong phap dubng thing.

2.10 Chi phi di vay

Chi phi di yay dUQ'cghi nh~n vao chi phi san xuAt, kinh doanh trong nam khi pMt sinh, trir chi phi di yay lien quan trt,rc

ti€p d€n vi~c d~utu xiiy dt,rng ho~c san xufrt tai sanda dang duQ'c tmh vao gia trj eua tai san do (duQ'c v6n hoa) khi codu cac di€u ki~n quy djnh trong Chu~n ml,lc K€ toan Vi~t Nam s6 16 "Chi phi di vay".

Chi phi di vay lien quan trt,rc ti@pd€n vi~c d~utu xiiy dt,rng ho~c san xuAt tai sanda dang c~n co thm gian du dai (tren12 thang) d€ co th€ dua vao su dl,ll1gtheo mvc dfch djnh truac ho~c ban thl dUQ'ctinh vao gia trj cua tai sando (duQ'c

v6n hoa), bao gbm cac khoanliii ti€n yay, phiin b6 cac khoan chi@tkhc1uho~c phv trQi khi phat hanh trai phi@u, cackhoan chi phi phv phat sinh lien quan t6i qua trinh lam thu tvc yay.

2.11 vAn chii scYhfru

V6n d~utu cua chusahfru duQ'c ghi nh~n theo s6 v6n thl,lc gop cua chusahfru.

- 12-

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

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

Bao cao tai chinh

Choky k~ toantil 01/04/2019 d~n30/06/2019

Thang du v6n c6 phan duoc ghi nhan theo s6 chenh l~ch16nhon/hoac nho hon giua gia thuc t~ phat hanh va menh giac6 phieu khi phat hanh c6 phieu I§nd§u, phat hanh b6 sung hoac tai phat hanh c6 phieu quy. Chi phi tnrc ti~p lien quand~nvi~cphat hanh b6 sung c6 phieu hoac tai phat hanh c6 phieu quy duoc ghi giam Thang du v6n e6 phan.

C6 phieu quy la e6 phieu do Congty phat hanh va sau d6 mua lai, C6 phieu quy ducc ghi nhan theo gia tri thuc t~ vatrinh bay tren Bang Can d6i k~ toan la mQtkhoan ghi giam v6n ebUso hiiu. Congty khong ghi nh~n cae khoan liii(16)khi mua, ban, phat hanh ho~ebUye6 phi~u quy.

,(

p

f]Lgi nhu~ sau thu~ chua phan ph6i la s6 Igi nhu~til cae ho~t dQngeua doanh nghi~p sau khitrir (-) cae khoan diSuchinh do ap d\lllgh6i t6 thay d6i ehinh saeh k~ toan va diSuchinh h6i t6 sai s6t tr<;>ngy~u eua caenam truac. Lgi nhu~nsau thu~chua phan ph6i c6 th€ dugc ehia eho eac nha d§u tu dl,latrentY I~g6p v6n sau khi duge D~ihQid6ng e6 dongthOngqua va sau khi da trich I~peac quy dl,lpMng theo DiSu I~Congty va cae quy djnh eua pMp lu~tVi~tNam.

C6 rue phai tra eho eac c6 dong duge ghi nh~ la khoan phai tra trong Bang can d6i k~ toan eua Congty sau khi e6Nghi quy~tchia e6 rue eua D~i hQid6ng e6 dong Congty.

2.12 Ghi nh~n doanh thu

Doanh thu him himg

Doanh thu ban hang duge ghi nh~nkhi d6ng thai th6a man cae diSuki~n sau:

- Ph§n 16nrui ro va Igi feh g~ liSnvoi quYSnsahiiu san ph§m ho~e hang bOada duge chuy€ngiao eho nguai mua;

- Congty khong con n~m gift quySnquan Iyhang h6a nhu nguaisahiiu hang h6a ho~e quySnki€m soat hang h6a;

- Doanh thu duge xae djnh tuong d6i ch~ech~;

- Congty da thu dugc ho~e se thu duge Igi fehkinh t~til giao dich ban hang;

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

Doanh thu cungcap dich V~l

Doanh thu eung e§p diehV\l duge ghi nh~n khi k~t qua cua giao dieh d6 duge xae djnh mQteach dang tin c~y.Trubnghgp vi~eeung cap dieh V\llien quan d~n nhiSunam thl doanh thu duge ghi nh~n trong nam theo k€t qua ph<lneong vi~cda hoan thanh vao ngay I~pBang can d6i k€ toan eua nam d6. K~t qua eua giao dieh eung cap dichV\l dugc xac djnhkhi th6a man cac diSuki~n sau:

- Doanh thu dugc xac djnh tuong d6i ch~cchlfu;

- C6 kha nang thu duge Igi fch kinh t€til giao dich cung cap dichV\l d6;

- Xae djnh duge ph§n cong vi~c da hoan thanh vao ngay l~pBang can d6i k~ toan;

- Xac djnh dugc chi phi phat sinh cho giao dich va chi phf d€ hoan thanh giao dich cung cap dichV\I d6.

Ph§n cong vi~ccung cap dichV\l da hoan thanh dugc xac djnh theo phuong pMp danh gia cong vi~choan thanh.

Doanh thu hO(Jtd(mg tai chinh

Doanh thu pMt sinhtil tiSn lai, C6tuc, 19inhu~n dugc chia va cac khoan doanh thu ho~t dQngtai chinh khac dugc ghinh~nkhi th6a man d6ng thai hai (2) di6u ki~nsau:

- C6 khAnang thu dugc 19iich kinh t~ tir giao djch d6;

- Doanh thu duQ'cxac djnh tuong d6i ch~cchin.

C6 ruc, 19inhu~n dugc chia dugc ghi nh~ khi Congty dugc quYSnnh~ c6 ruc ho~c dugc quySnnh~n 19inhu~ntilvi~cg6p vbn.

- 13-

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

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

Bao cao tai chinh

Cho ky k~ toan til 01104/20 19d~n 30/06/2019

2.13 Cac khoan giam trir doanh thu

Cac khoan giamtnr doanh thu duoc trinh bay tren Bao cao tai chinh phananh cac khoan duoc di@uchinh giamtnr vaodoanh thu ban hang, cung cAp dich vu phat sinh trongky, g6m: Chiet khau thuong mai, giam gia hang ban va hang banbi tra lai.

2.14 Gia van hang ban ,J

Gia v6n diroc trinh bay tren Bao cao tai chinh phan anh tri gia v6n cua san pham, hang hoa, dich vu, bAt d<)ngsan dAunr; gia thanh san xuat cua san pham xay lip (d6i voi doanh nghiep xay lip) ban trong kyo

)(

Ngoai ra, con phananh cac chi phi lien quan d~n hoat dQng kinh doanh bAt dQng san dAunr nhu: Chi phi khau hao; chiphi sua chua; chi phi nghiep vu cho thue bAt dQng san dAutu theo phuong thuc cho thue hOi;ltdQng (truOng hqp phatsinh khong 16n); chi phi nhUQ'llgban, thanh Iy bAtdQng san dAutu.

2.15 Ghi nh,n chi phi tai chinh

Cac khoan chi phi dugc ghi nh~n vao chi phi tai chinh g6m:

- Chi phi ho~c cac khoan 16 lien quan d~n cac hOi;ltdQng dAutu tai chinh;- Chi phi cho yay va di yay v6n;

- Cac khoan 16do thay d6itY gia h6i doai cua cac nghi~pV\l pMt sinh lien quan d~n ngoi;lit~;- D\l phong giam gia dAutuchUng khoan.

Cac khoan tren dugc ghi nh~n theo t6ng s6 phM sinh trong nam, khong bu trir vai doanh thu hOi;ltd<)ngtM chinJ!.

2.16 Cac khoan thu@

Thu€ hi¢n himh

Hi san thu~ va cac khoan thu~ phai nQP cho nam hi~n hanh va cac namtruacdugc xac diM b~g s6 ti@nd\l ki~n phainQPcho (ho~c dugc thu h6itil) co quan thu~, d\Ia tren cac muc thu~ suM va cac lu~t thu~ co hi~u I\lCd~n ngay k~t thucky tinh thu~.

2.17 Cac ben lien quan

Cac doanh nghi~p, trl,Ic ti~p hay gian ti~p qua mQt ho~c nhi@utrung gian, co quy~n ki~m solit Cong ty ho~c chiu S\Iki~m soat cua Cong ty, ho~c cung chung S\Iki~m soat vai Cong ty, bao g6meli cong ty m«, cong ty con va cong ty lienk~t la cac ben lien quan. Cac ben lien k~t, cac ca nhan trl,Icti~p ho~c gian ti~p nim quy~n bi~u quy~tcua Cong ty ma coanh hUOngdang k~ d6i vai Cong ty, nhUng nhan S\Iquan Iy chu ch6t cua Cong ty, nhUng thanh vien m~t thiet trong giadinh cua cac ca nhan nay ho~c cac ben lien ket nay ho~c nhUng cong ty lien ket vai caceli nhan nay cling dugc coi h'tben lien quan.

Trong vi~c xem xet tirog m6i quan h~ cua cac ben lien quan, cAncM y tai ban chAt cua m6i quan h~ chu khOngchi hinhthUc phap Iy cua cac quan h~ do.

3 . TItN vA cAc KHoAN TU'ONG DU'ONGTItN

30/06/2019 01/01120]9

VND VNDTi~n m~t 138,186,226 63,836,706Ti~n gui ngan hang 13,207,248,229 14,095,453,751Cac khoan tuong duong ti~n 23,196,368,931 22,003,850,243

36,541,803,386 36,163,140,700

- 14-

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

Bao cao tili chinb

Cho Icy ke toantir 01/04/2019 den 30106/2019

CONG TV coPHAN' T~PDOAN' THEP TlEN LEN

4 . CAC KHOAN DAu nfTAI CHiNH

a. Chiing khoan kinh doanh

30/06/2019 0110112019

Gia g8c Gill tr] hQ'PIy (*) n1!phong Gill g8c Gill tr] hQ'PIy n1!PhOng

VND VND VND VND VND VND- ranggia tr! caphiRu

DPM Cty CP Phan bon va Hoa chfit dftu khi 1,580,867,750 681,750,000 (899,117,750) 1,580,867,750 1,003,500,000 (577,367,750)

ITA Cty CP Dftutu Cong nghiep Tan Tao 1,352,025,000 646,800,000 (705,225,000) 1,352,025,000 642,600,000 (709,425,000)

SSI Cty CP Chung khoan Sai Gon 1,272,405,750 744,000,000 (528,405,750) 1,272,405,750 799,500,000 (472,905,750)

BSR Cty CP IQchoa dftu Binh Son 1,235,370,280 620,000,000 (615,370,280) 1,235,370,280 680,000,000 (555,370,280)

Cac cd phieu khac 4,824,191,002 3,744,946,143 (1,079,244,859) 5,098,476,814 3,549,209,853 (1,549,266,961)

10,264,859,782 6,828,364,400 (3,827,363,639) 10,539,145,594 6,674,809,853 (3,864,335,741 )

(*) Gia tri hop Iy cua Chirng khoan niem yet dtroc xac dinh bing gia tri thi tnrong cua chirng khoan tai thai di~m I~pBao cao tai chinh.

-15-

CONG TY CO PHAN T~PDO AN THEP TIEN LEN

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

Bao cao tai chinh

Cho ky k~ toantir 01104/20 19 d~n30106/2019

c. Diu to"gop vAn vao cacdon vi khac:

Diu to"vao congty con

Cong ty TNHH San xuAtva Thuong mai Dai PMc

Cong ty TNHH TMp Tay Nguyen

Cong ty TNHH MQt thanh vien TMp Phuc Ti~n

Diu to"vao cong ty lien k~t

Cong ty C6 phAn Thep B~c Nam

Ten cong ty

Cong ty TNHH SanThanh ph6

xuftt va Thirong maiH6 Chi Minh

95.83%Dl;1iPhuc

CongtyTNHH Thanh pho97.35%

Thep Tay Nguyen H6 Chi Minh

Cong ty TNHH MQtThanh ph6

thanh vienTMpHaNQi

100.00%PMc Tien

Cong ty C6 phAn

Thep B~c NamTinh D6ng Nai 48.00%

5 . KHoAN PHAI THU KHAcH HANG

a. Phiii thu ciia khach hang nglin h,n

Cong ty TNHH Nha Thep PEB

Cong Ty CP CK Dl;1iDiing III

Cong ty CP Co Khi Xay DlJIlgThuong Ml;1iDl;1iDiing

Cty CP K~t cAu Thep Dl;1iDiing Mi~n Trung

LIM HOK CHHOURN STEEL

CHIPMONG GROUP CO., LTD

Cae d6i tuQ1lgkMc

c. Phiii thu ciia khach hang la cae ben lien quan (chi ti~t t,ithuy~t minh sA 32)

- 16-

30106/2019 01/0112019

VND VND

511,690,228,801 511,690,228,801

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

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

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

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

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

30106/2019 01/01/2019

VND VND

125,509,517,315 163,918,630,409

3,222,891,915 32,747,306,634

9,136,728,662 15,846,849,943

20,460,446,565 13,112,144,826

1,610,052,519 31,494,182,737

18,892,964,650 15,623,877,015

34,511,342,210

37,675,090,794 55,094,269,254

106,709,625,867 188,334,883,534

232,219,143,182 352,253,513,943

Ty I~ loi ich

95.83%

97.35%

100.00%

48.00%

HOl;1tdQng chinh -~.

Diu to"vao cong ty con

Thong tin chi ti~t v~cac congty con cua Congty vao ngay30106/2019 nhu sau:

Noi thanh I~pva hoatdQng

Diu to"vao cong ty lien k~t

Thong tin chi ti~t v~cac congty lien k~t cua Congty vao ngay 30106/2019 nhu sau:

T " " Noi thanh I~p va hOl;1t T' I" b'A J. 1 I .en cong ty d" y I( leu quyet Ty ~ ql fch

<;mg

San xuAtvakinh doauh thep

Sanxuat vakinh doanh thep

San xufrtvakinh doanh thep

HOl;1tdQng chinh

San xuAt va

kinh doanh thep

CONG TY CO PRAN T!P DoAN TREP TIEN LEN

G4A Khu ph6 4, PhuongTan Hi~p, Thanhph6 Bien Bao cao tAichinh

Hoa, Tinh D6ng Nai Cho leY k~ toan til 01/04/2019 d~n 30/06/2019

6 . PHAI THU KHAc30/06/2019 01101/2019

VND VND

a. Nglin han

Tc;tmimg 1,485,400,000 252,400,000

Phai thu ti@n19inhuan duoc chia 85,921,701,268 43,934,265,916

Phai thu ti@nliii 11,712,329 51,271,320

Phai thu khac 2,172,000 975,461,935~?e

87,420,985,597 45,213,399,171 '<y

N

7 . HANG TON KHOHj

30/06/2019 OliO 112019 NVND VND ~)0

Nguyen lieu, v~t lieu 25,031,638 25,031,638:.::;:;:

Cong cu, dung cu 216,434,804 216,434,804

Hang hoa 620,776,268,875 339,128,648,863

DI,Iphong giam gia hang t6n kho (6,543,890,008) ( 14,500,334,048)

614,473,845,309 324,869,781,257

8 . CHI PHi TRA.TRUOC30/06/2019 0110112019

VND VND

a. Nglin han 254,581,143.00

Cong cu, dung cu xuat dung 83,000,000

Cac khoan khac 171,581,143

b. DAi han 230,017,102 260,379,122

Cong C\I, dung C\I xu~t dung 230,017,102 260,379,122

484,598,245 260,379,122

- 17 -

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

Bao cao tai chinhG4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh f)6ng Nai Cho ky k~ toantir 01104/2019 d~n30106/2019

9 . TAl sAN CO DJNH HUu HiNH

Nha cira, v~tkien May moe, thi~t Phuong ti~n v~ Thi~tbi, dung cu Hi san c6 dinhCQngtrUc bi tai, truyen dfut quanly khac

VND VND VND VND VND VNDNGUYENGIA

S6dir ctAuky 97,600,114,918 2,394,427,688 23,673,754,172 3,272,528,244 263,870,503 127,204,695,525Mua trongky 15,640,000,000 15,640,000,000f)~utu xay dung co ban hoan thanh

Thanhly, nhirong ban

Sadtr cu6i ky 97,600,114,918 18,034,427,688 23,673,754,172 3,272,528,244 263,870,503 142,844,695,525GIA TRJ HAO MON LUV KEsa dir ct§uky 10,476,141,703 2,394,427,688 19,024,202,047 771,825,370 263,870,503 32,930,467,311Trich khau hao 1,443,219,018 781,999,998 889,198,452 287,313,726 3,401,731,194Thanhly, nhuong ban

S6 dO"cu6iky 11,919,360,721 3,176,427,686 19,913,400,499 1,059,139,096 263,870,503 36,332,198,505GIA TRJ CON L~I

S6dtr ct§uky 87,123,973,215 4,649,552,125 2,500,702,874 94,274,228,214sa dir cu6i ky 85,680,754,197 14,858,000,002 3,760,353,673 2,213,389,148 106,512,497,020

- 18 -

CONG TY CO PHAN T~P BoAN THEP TIEN LENG4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh))6ngNai

Bao cao tai chinhCho ky k~toan ill 01/04/2019 d~n 30/06/2019

10 . TAl sAN CO BINH VO HINH

Gia tri quyen sil' Phan mem mayHi san khac CQngdung dfrt tinh

VND VND VND VND

66,494,044,627 1,129,101,000 67,623,145,627

NGUYENGIA

s6 du dAu kyMua slim moi

Thanh ly, nhuong ban

se dir cu6i kyGIA TRJ HAO MON t.nv KEs6 dtrdAu kyTrieh khau hao

Thanh ly, nhuong ban

se dir cu8i kyGIA TRJ CON L~I

S8 dudAu kyS8 dir cu8i ky

66,494,044,627 1,129,101,000 67,623,145,627

~4,631,995,260 723,833,884 5,355,829,144

·0

I'"2,315,997,630 174,266,832 2,490,264,462 *r)6,947,992,890 898,100,716 7,846,093,606

61,862,049,367 405,267,116 62,267,316,48359,546,051,737 231,000,284 59,777,052,021

11 . BAT BONG SAN DAu Tlf

Gia tri quyen Sll Nha ella, v~tCo s6ha ting CQngdung dfrt ki~n true

VND VND VND VNDNGUYENGIA

S8 dir dAuky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255- Diu tu XDCB hoan thanh

S8 dir cu8i ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255GIA TRJ HAO MON LUY KES8 dud§u ky 406,262,136 887,055,744 1,293,317,880Trich khau hao 203,131,068 443,527,872 646,658,940S8 du cu8iky 609,393,204 1,330,583,616 1,939,976,820GIA TRJ CON L~I

S8 dir d§u ky 10,783,345,700 7,718,980,481 6,209,390,194 24,711,716,375s6 dir cu8i ky 10,783,345,700 7,515,849,413 5,765,862,322 24,065,057,435

- 19 -

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

. G4A Khu phb 4, Phuong Tan Hiep, Thanh phb BienHoa, Tinh D6ng Nai

Bao cao tAichinh

Cho ky kS toantir 0110412019 dSn30106/2019

12 · PHA.I TRA. NGU(lI BAN

30106/2019 0110112019

VND VND

a. Phai tra ngtriri ban ngAn han 119,001,258,857 77,245, 700,949

Cong Ty TNHH Marubeni-Itoehu Steel Vi~t Nam 30,714,817,617

Cong ty TNHH Metal one Vietnam 86,403,191,403 10,179,301,286

CONG TY TNHH pascoSS - VINA 30,859,282,520 36,017,711,620

Cac dbi nrong khac 1,738,784,934 333,870,426

c. Phai tra ngtriri ban 13cac ben lien quan(chi ti@tt~i thuy@t Minh sa32) 27,253,243,898 6,600,242,440

146,254,502,755 83,845,943,389

~13 · CHI PHi PHA.I TRA.

30106/2019 0110112019

VND VNDa. NgAn han 450,250,890

Phai tra llii yay 450,250,890

450,250,890

14 · PHA.I TRA. KHAc

30106/2019 01/0112019

VND VNDa. NgAn han 117,123,010,774 2,752,910,920Kinh phi cong doan 252,896,128 252,896,128Bao hiem xli hQi 103,659,030Bao hiem yt€ 18,558,000Bao hiem thAt nghiep 8,130,120C6 rue, loi nhuan phai tra 10,656,500 10,656,500Cac khoan phai tra, phai n9P khac 116,729,110,996 2,489,358,292b. Dai han 997,188,000 997,188,000Nhan ky quy,ky circe dai han 997,188,000 997,188,000

118,120,198,774 3,750,098,920

- 20-

CONG TY co pH.AN T~ DoAN THEP TIEN LEN

,G4A Kha ph5 4, Phuong Tan Hi~p, Thim.hph6 Bien Hoa, TinhD6ng Nai

Bao eao tili chinh

Cho kY kS toan ur01104/2019 dSn30/0612019

15 . THUE vA cAc KHOAN pHAINOP NHA NUaC

s6 phai thu dAuky se phai n(\p dAukY se phai nQPtrong se dii thuc nQp se phai thu cu6i ky s6 phai nQPcu6i kyky trong kY

VND VND VND VND VND VNDThuS Gia tri gia tang 27,232,608,186 27,232,608,186ThuS Thu nhap doanh nghiep 418,999,244 3,351,280,017 2,258,399,736 673,881,037ThuS Thu nhap ca nhan 393,848,135 226,407,834 513,954,331 106,301,638ThuS Nha d§t, TiSn thue d§t 2,663,522 2,663,522Cac loai thue khac 9,000,000 9,000,000

418,999,244 393,848,135 30,821,959,559 30,016,625,775 780,182,675

Quyet tOM thuS cua Cong ty se chiuS\1kiem tra cua co quan thue, Do viec ap dung lu~t va cac qui dinh vS thuS d6i voi nhieu loai giao dich khac nhauco th~ duoc giai thich theo nhieu eachkhac nhau, s6 thuS duoc trinh bay tren Bao cao tai chfnh co th~ bi thay d6i theo quySt dinh Cllaco quan thuS.

16. YAY vA NQ'THUE TAICHiNH

0110112019 Trong nam 30/06/2019

sA coGiam Gia tri

sA coGia trikha nang tra nC}'

Tangkha nang tra nC}'

VND VND VND VND VND VNDa. Yay ngiln h~n

Ng.hilng TMCP Ngo~i Thuong - PGD Amata- CN KCN B 188,038,489,220 188,038,489,220 275,478,715,515 251,027,209,236 212,489,995,499 212,489,995,499Ng.hilng TMCP SGrr CN D6ng Nai (Sacombank) 19,897,629,000 19,897,629,000 174,823,000,000 138,533,106,485 56,187,522,515 56,187,522,515Ng.hang TMCP Cong Thuong - CN KCN Bien Hoa 78,083,234,305 78,083,234,305 213,043,413,695 206,203,456,689 84,923,191,311 84,923,191,311Ng.hilng TMCP VN Thinh Vugng CN HCM (VPBank) 69,809,251,353 69,809,251,353 101,576,115,702 131,478,816,521 39,906,550,534 39,906,550,534Ng.himg TMCP PhM Tri~n TPHCM - CN SGD D6ng Nai 8,028,000,000 8,028,000,000Yay t6 chuc va ca nhiin khac 1,696,746,973 1,696,746,973 9,960,166,500 11,272,896,476 384,016,997 384,016,997

357,525,350,851 357,525,350,851 782,909,411,412 746,543,485,407 393,891,276,856 393,891,276,856

- 21 -

CONG TY copHAN T!p BoAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh Bao cao tai chinh

D6nBNai Cho kYk~ toan ill01104/20 19 d~n30/06/2019

17 . VON cmr saIIiJua) Bang d6i chi~u bi~n dQng ciia v6n chu scYhnu

V6n dfrutu cua CM Thang du v6n e6C6 phieu quy

Quy dfrutu phat Loi nhuan chua phanCQngsahtru phan trien phoi

VND VND VND VND VND VND

TU 0110112018 BEN30/06/2018

S6 dir d§u ky trurrc 929,623,130,000 21,743,395,153 (8,993,360,790) 12,614,680,651 136,374,412,921 1,091,362,257,935

Tang v6n trong nam

Laill6 trong nam 159,324,845,942 159,324,845,942

Chi tra e6 rue bang tien ~45,751,156,500) ~45,751, 156,500)

S6 dtr cu6i ky tnr6"c 929,623,130,000 21,743,395,153 (8,993,360,790) 12,614,680,651 249,948,102,363 1,204,935,947,377

TU 0110112019 BEN30/06/2019

S6 du d§u ky nay 1,021,106,210,000 21,743,395,153 (8,993,360,790) 12,614,680,651 154,484,711,238 1,200,955,636,252

Tang v6n trong nam

Uiill6 trong nam 56,213,824,491 56,213,824,491

Giam khac

S6 dir cU6i ky nay 1,021,106,210,000 21,743,395,153 (8,993,360,790) 12,614,680,651 210,698,535,729 1,257,169,460,743

b) Chi ti~t v6n d§u til' ciia chu scYhihl

Cu6ikY T~l~ Dfru kY T~ l~

VND (%) VND (%)

V6n gop cua Ong Nguyen Manh Ha 199,957,820,000 19.58% 199,957,820,000 19.58%

V6n gop cua Ba Pham Thi Hong 116,037,060,000 11.36% 116,037,060,000 11.36%

vim gop cua Ong NguyenVanQuang 96,549,390,000 9.46% 96,549,390,000 9.46%

V6n gop cua d6inrong khac 599,568,579,210 58.72% 599,568,579,210 58.72%

C6 phieu quy 8,993,360,790 0.88% 8,993,360,790 0.88%

1,021.106,210,000 100.00% 1,021,106,210,000 100.00%

- 22-

CONG TYcoPHAN T~P DoAN THEP TIEN LEN

G4AKhu ph6 4, PhuongTan Hi~p, Thanh ph6 Bien

Hoa, Tinh D6ng Nai

Bao cao tai chinh

Cho kY k~ toan til 01104/20 19 d~n30106/2019

c) Cac giao djch v@v6n v6'i cac chu sO'hii'u va phan ph6i c8 nrc, chia IQ'inhu,n

Til 01/01/2019 d~n Til 01101120 18 d~n ~30106/2019 30106/2018 )0y

VND VND 'Cv6n dAunr cua chusahtru 1,021,106,210,000 1,021,106,210,000 ~c- V6n gop ss« ndm 1,021,106,210,000 929,623,130,000 ,?,

- V6n gop tang trong nam 91,483,080,000 1'1- V6n g6p giam trong niim 2:-...

'A,I- V6n gop cu6i nam 1,021,106,210,000 1,02 J,l06,21 0,000 ':::::::

C6 nrc, lei nhuandll chia 137,234,236,500

- c6 tuc, loi nhudn chiatren loi nhudnnam truoc bang ti€n 45,751,156,500

- C6tuc, loi nhudn tam chiatren loi nhudnnam truacbang c6 phieu 91,483,080,000

d) C8 phi~u

30106/2019 0110112019

s6 hrong c6 phieu dang ky phat hanh 102,110,621 102,110,621

se hrong c6 phieu dll ban racong chung 102,110,621 102,110,621

- C6phieu pM thong 102,110,621 102,110,621

s6 luong c6 phieu duoc mua lai 1,460,000 1,460,000

- C6phieuph6 thong 1,460,000 1,460,000

s6 luqng c6 phi~u dang luu hanh 100,650,621 100,650,621

- c6phiiu pM thong 100,650,621 100,650,621

M~nh gia c6 phi~u dll luu hanh (VND) 10,000 10,000

e) Cac quy cong ty30106/2019 01/0112019

VND VND

Quy dAutu phat trien 12,614,680,651 12,614,680,651

12,614,680,651 12,614,680,651

18 . cAc KHoAN MVC NGoAI BANG CAN DOl KE ToAN

30106/2019 OliO 112019

USD USD

c. Ngo"li t~ cac lo,i

D6ng Dollar My (USD) 469,753.97 260,542.56

19 . TONG DOANH THU BAN HANG vA CUNG cAp DICH VVTil 01104/20 19 d~n

30106/2019Til 01104/20 18 d~n

30106/2018

VND VNDa. Doanh thu

Doanh thu ban hang bOa

Doanh thu cung c§p djchV1,l

513,623,449,607

1,932,975,557

683,567,653,779

1,050,186,013

515,556,425,164 684,617,839,792

- 23-

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

G4A Khu ph5 4, Phuong Tan Hi~p, Thanh ph5 BienBao cao tal chinh

Hoa, Tinh D6ng NaiCho ky k@toan tir01104/2019d@n30106/2019

b. Doanh thu tl6i v6'i cac ben lien quan(chi ti~t tl1-ithuy~t Minh s632)

220,728,760,976 626,263,420,192

20 . CAc KHOAN GIAM TRU DOANH THUTil 01104/2019 d@n Til 01104/2018 d@n

~5_~

3010612019 30106/2018~(

VND VND p

Hang ban bi tra lai- 10

v'

- 2,t-,___

. GIA VON HANG BAN

10)

21 Til 01104/2019 d@n Til 01104/2018 d@n

30106/2019 30106/2018

VND VND

Gia v5n cua hang h6a dilban497,532,782,233 642,392,352,998

Hoan nh~plD\l phonggiamgia hang t6n kho(528,560,661)

497,532,782,233 641,863,792,337

22 . DOANH THU HO~ T DONG TAl CHiNHTil 01/04/2019 d@n Til 01/04/2018 d@n

30106/2019 30106/2018

VND VND

Lai ti8n giri, lili cho yay v5n245,308,512 214,266,078

Chi@tkh~u thanh toan, lilibanhang tra cham7,974,000

Lai tir thanh ly cac khoan dAutu ngAn han, dai han326,141,406

C6 nrc, loi nhuan duoc chia47,039,539,852 126,732,192,096

Lai chenh l~chtY gia phat sinh trongkY 728,429,590 355,792,122

48,021,251,954 127,628,391,702

23 . CHI PHi TAl CHiNHTil 01/04/2019 d@n Til 01104/2018 d@n

30106/2019 30106/2018

VND VND

Ul.i ti8n yay6,925,604,910 12,058,821,557

L6 do thanh ly cac khoan dAutu ng~n han, dai han1,478,395,298

L6 chenh I~chtY gia phat sinh trong ky 100,093,059 21,161,380

Hoan nh~plD\l phong giam gili cac khoan dAutu 227,658,370 1,519,130,266

Chi phi tai chinh khac536,837 9,393,404

7,253,893,176 15,086,901,905

24 . THUNH~PKHAcTil 01104/2019d~n Til 01104/2018d~n

30106/2019 3010612018

VND VND

Thu nh~p khac 17,246,986 45,901,286

17,246,986 45,901,286

- 24-

CONG TY CO PHAN T~Pf)OAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh Dbng Nai

Bao cao tai chinh

Cho ky k~ toan til 01/04/2019 d~n 30/06/2019

25 . CHI PHi KHAcTil 01/04/2019 d~n

30/06/2019Til 01/04/20 18 d~n

30106/2018

Chi phi khac

VND

1,168,409

VND

1,214,674

1,168,409 ?!1,214,674

26 . CHI PHi BAN HANG vA CHI PHi QuAN LY DOANH NGHltp

Til 01/04/20 19 d~n Til 01/04/20 18 d~n

30106/2019 30/06/2018

VND VND

a. Chi phi ban hang 3,978,176,952 8,402,029,294

Chi phi nhan cong 1,609,166,061 1,751,192,974

Chi phi khau hao tai san e6 dinh 1,184,319,630 426,195,816

Chi phi dich vu mua ngoai 473,013,208 1,337,033,656

Chi phi khac bing tien 711,678,053 4,887,606,848

b. Chi phi quan ly doanh nghi~p 5,846,283,641 7,652,879,272

Chi phi nguyen lieu, v~t lieu, db dung 22,208,320 22,510,989

Chi phi nhan cong 1,434,740,828 1,449,530,605

Chi phi khau hao tai san e6 dinh 2,476,007,667 1,210,377,918

Chi phi dich vu mua ngoai 1,768,729,969 902,459,760

Chi phi khac bing tien 144,596,857 4,068,000,000

9,824,460,593 16,054,908,566

27 . CHI PHi sAN XUAT KINH DOANH THEO YEU TO

--1

Hoat dQng cua cong ty chu y~ula hoat dQng thuong mai, vi v~y Cong ty khong thuyet minh chi phi san xuat kinh doanhtheo y~u t6, do dll thuyet minh cac y~u t6 cua chi phi ban hang va chi phi quan Iy doanh nghiep tai Thuyet minhs6 26

28 . THUE THU NH!P DOANH NGHItP

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

Til 01/04/20 19 d~n Til 01/04/20 18 d~n30106/2019 30/06/2018

VND VND

48,982,619,693 139,285,315,298

1,426,325,341 5,137,475,342

1,426,325,341 5,137,475,342

(47,039,539,852) (126,732,192,096)

(47,039,539,852) (126,732,192,096)

3,369,405,182 17,690,598,544

20% 20%

T6ng loi nhuan k~ toan tnroc thue

Cac khoan dieu ehinh tang

- Chi phi khongh9]J /~

Cae khoan dieu ehinh giam

- cci tue, i< linhu(in oll9'e ehia

Tbng thu nh~p tinh thu~

Thu~ su~t Thu~ thu nh~p doanh nghi~p hi~n hanh

- 25-

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien

Hoa, Tinh D6ng Nai

Bao cao titi chinh

Cho ky k~ toan til 01/04/20 19 d~n30/06/2019

Chi phi thu~ Thunhap doanh nghiep tinh tren thu nhap chiuthu~

nam hien hanh 673,881,036 3,538,119,709

Chi phi thu~ thu nhfp doanh nghitp hitnhanh 673,881,036 3,538,119,709

29 . CONG CV TAl CHiNH

Cac lo,i cling C\l titi chinh cuaCling ty~G

Gia tri s5 k~ toan"\'{

30/06/2019 01/01/2019 N

Gia g6c Dl,lEhong Giag6c Dl,l Ehongt'Hl

VND VND VND VND ;N

Hi san titi chinh ~

Ti@nva cac khoan 36,541,803,386 36,163,140,700~

nrong duong tienPhai thu khach hang, 319,640,128,779 (2,044,672,444 ) 397,466,913,114 (2,044,672,444)

phai thu khac

Dau tu ngan han 10,264,859,782 (3,827,363,639) 10,539,145,594 (3,864,335,741 )

366,446,791,947 !5,872,036,083) 444,169,199,408 !5,909,008,185}

Gia tri s5 k~ toan

30/06/2019 01/0112019

VND VND

NQ'phai tra tal chinh

Yay va no

Phai tra nguoi ban, phai tra khac

Chi phi phai tra

393,891,276,856

264,374,701,529

357,525,350,851

87,596,042,309

450,250,890

445,571,644,050658,265,978,385

Thong tu 210/2009/TT -BTC va cac quy dinh hien hanh yeu cdu trinh bay Bao cao tai chinh va thuyet minh thong tin

d6i v6i cong C1,ltai chinh nhung khong dua ra cac hu6ng dfuttuangduang eho vi~e danh gia va ghi nh~ gia tri hQ'PIyella cae tai san tai ehinh va ng phai tra tai ehinh, ngo<,litrir cac khoan trich l~p dl,l phong ngphai thu kh6 doi va dlJphOng giam gia cae khoan dautu eh(mg khoan dll dugc neu chi ti~t t<,licae Thuy~t minh lien quan. Vi v~y, Congtychua danh gia gia tri hQ'Ply ella tai san tai ehinh va ng phai tra tai ehinh t<,lingay k~t thUe nien dQk~ toan.

QUaD ly riii ro tai chinh

Rlli ro tai ehinh ella Congty bao g6m rui1'0 thi truCmg, nii ro tin d1,lngva rui ro thanh khmin. Congty dll xay dlJUgMth6ng ki~m soM nhfun dam bao SlJcan b~nga mue hQ'PIy giua chi phi rui ro pMt sinh va chi phi quan Iy rui roo Ban

Giam d6e Congty e6 traeh nhi~m thea doi quy trinh quan ly rui ro d~ dam bao SlJcan b~ng hQ'Ply giua rui ro va ki~m

soat rlli roo

Riii ro thi tnrUng

HO<,ltdQng kinh doanh ella Congty se ehll y~u ehiu rui ro khi (;6 Sl,lthay d5i v@gia,tY gia h6i doai va Illi suM.

Rlli ro v@gia:

- 26-

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

G4A Khu ph64, Phuong TanHiep, Thanh ph6 BienHca, Tinh B6ng Nai

Bao cao tai chinh

Choky k~ toan tU 01/04/2019 d~n30/06/2019

Congty chiu rui ro ve gia cua cac cong cu v6n phat sinhtU cac khoan d§utu cb phieu ngin han va dai han do tinhkhong chic chin vegia wong laicua cb phieu d§utu. Cac khoandautu cbphieu dai han duoc namgift voi muc dichchien hroc lau dai, taithai di~rnk~tthuc nam taichinhCong tychua c6 k~hoach bancac khoandautunay.

Til 1nam Tren 1 namtroxu6ng d~n5 nam Tren5 nam Cong

(

VND VND VND VND

T,i 30/06/2019

Bautungin han 6,437,496,143 6,437,496,143

6,437,496,143 6,437,496,143

T,i 0110112019

B§utungan han 6,674,809,853 26,674,809,853 ~

6,674,809,853

6,674,809,853

Rui ro vetY gia h6i doai:

Congty chiu rlii ro ve tY gia do gia tri hqp ly cua cac lu6ng tien trong tuong lai cua rnQtcong C\ltai chinh sf!bi~n dQngtheo nhUngthay dbi cuatY gia ngol;lit~ khi cac khofmyay, doanh thu va chi phi cua Congty dugc thl,Tchi~n bing donvi tien t~khac v6i d6ng Vi~tNam.

Rui ro ve !iIisu~t:

Cong ty chiu rlii ro ve liii su~t do gia tri hqp ly cua cac lu6ng tien trong tuong lai cua rnQtcong C\ltai chinh sf!bi~ndQngtheo nhUngthay dbi cua liii su~t thitruOng khi Congty c6 phat sinh cac khofmtien gui c6 ho~c khong c6 ky hl;ln,cac khoan yay va ng chiu liii su~t tM nbi. Congty quan ly rlii ro liii su~t bing cach phan tich tinh hinh cl;lnhtranh trenthi truOng d~ c6 dugc cac liii suMc6 19icho rn\lCdich cua Congty.

Riii TO t(n d1!ng

Rui ro tin d\lllg la rlii ro rna rnQtben tharn gia trong rnQtcong C\lmi chinh ho~c hqp d6ng khong c6 kha nang th\lc hi~ndugc nghiaV\l cua rninh dfutd~n tbn th~t v~tai chinh cho Congty. Congty c6 cac rlii ro tin d\lngtU hOl;ltdQngdQngsanxu~tkinh doanh (cM y~u d6i v6i cac khoan phai thu khach hang) va hOl;ltdQngtai chinh (bao g6rn tien gui ngan hang,cho yay va cac cong C\ltai chinh khac).

Til 1narntro xu6ng

VND

T,i 30/06/2019Ti~nva cac khoan 36,541,803,386tuong duong ti@n

Phai thu khach hang, 317,595,456,335phai thu khac

354,137,259,721

T,i 0110112019Tien va cac khoan 36,163,140,700tuong duong ti@nPhai thu khach hang, 395,422,240,670phai thu khac

431,585,381,370

- 27-

Tren 1 namd~n 5 narn Tren 5 narn CQng

VND VND VND

36,541,803,386

317,595,456,335

354,137,259,721

36,163,140,700

395,422,240,670

431,585,381,370

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 clio tai chinh

Cho ky k~toantiT 01/04/20 19d~n 30106/2019

Rui ro thanh khoan

Rui ro thanh khoan la ruiro Congty g~p kh6 khan khithuc hien cacnghla vu tai chinh do thieu v6n. Rui ro thanhkhoan cua Congty chu y~u phat sinh tiT vi~c cac taisan tai chinh va no phai tra taichinh co cacthai di~m dao han khacnhau.

Thai han thanh toancuacac khoan no phai tra tai chinh dira tren cac khoan thanh toan du kien theo hop d6ng (tren co

sadong tien cuacac khoan g6c) nhu sau:

re 1 namtro xueng

Tren 1 nam

d~n 5 nam Tren 5 nam CQng

VND VND

393,891,276,856

~

264,374,701,529

658,265,978,385

VND VND

T,i 30/06/2019

Yay va no

Phai tra nguoi ban,

phai tra khac

Chi phi phai tra

393,891,276,856

263,377,513,529 997,188,000

657,268,790,385 997,188,000

T,i 0110112019Vayva ng

Phai tra nguai ban,

phai tra khac

Chi phi phai tra

357,525,350,851

87,596,042,309

357,525,350,851

87,596,042,309

450,250,890 450,250,890

445,S71,644,050445,571,644,050

Cong ty cho r~ng muc dQ t~p trung rui ro d6i vai vi~c tra nghi th~p. Cong ty c6 kha nang thanh toan cac khoan Ilg d~n

h~n tiT dong ti~ntiT ho~t dQng kinh doanh va ti~n thutiT cac tai san tai chinh dao h~.

30 . NHUNG s1/ KI~N PHAT SINH SAU NGAy KET THue KYKE ToAN NA.M

Khong c6 S\l ki~n trQng y~u nao xay ra sau ngay k~t thuckY k~ toan doi hoi dugc di~u chinh hay cong b6 tren Bao cao

tai chinh rieng nay.

31 . BAo cAo BO PH~N

Ho~t d(ing thuang m~i chi~m tren90% tY trQng toan b(i ho~t d(ing clla Congty va chll y~u di€n ra tren lanh th6 Vi~t

Nam, do d6 Congty khong I~p bao cao b(i ph~ theo linhV\lC kinh doanh va khuV\lC dia IY.

32 . NGHI~P VV vA s6 DU VOl cAc BEN LIEN QUAN

Trongkyo Congtv co giao dich vbi cac ben l;en quan nhu-sau:

M6iguanM

Tir 01104120 19d~n

30106/2019Til 01104/2018 d€n

30106/2018

Doanh thu ban hang, cung c§p djch v\I 220,728,760,976 352,135,380,963

Cong ty TNHH Thep Tay Nguyen Cong ty con 109,825,088,492 105,622,435,390

- 28-

CONG TY CO PHAN T~ DoAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hiep, Thanhph6 BienHoa, Tinh D6ng Nai

Bao cao tai chinh

Cho ky k~ toan tiT 01104/20 19 d~n 30/06/2019

Cong ty TNHH San xuat va Thirong mai DaiPhUc

Cong tyceph§n Thep BAc Nam

Mua v~t nr, hang hoa, djchV\I

Cong ty TNHH Thep Tay Nguyen

Cong ty TNHH San xuat va Thuong mai DaiPhuc

Cong tyTNHH MQt thanh vien ThepPMcTi~nCong tyTNHH San xuAtva Thuong mai Phuc

Ti~n Hung Yen

Cong ty c6 phan Thep Bic Nam

Cong ty con

Cong ty lien k~t

Cong ty con

Cong ty con

Cong ty con

Cong tycon gianti~p

Cong ty lien k~t

sa dU' vb; cac ben lien q"an ta; ngav kit thuc ky ki toan:

Phai thu ti~n hang

Cong tyTNHH Thep Tay Nguyen

Cong ty TNHH San xuAtva Thuong mai Dai

Phuc

Cong tyTNHH MQt thanh vien Thep Phuc

Ti~n

Cong ty cephAn Thep BAcNam

Tra tnr6'c cho ngllOi ban

Cong ty c6 ph§n Thep BAcNam

Phai thu khac

Cong ty TNHH Thep Tay Nguyen

Cong ty TNHH MQt thanh vien Thep PhucTi~n

Cong ty TNHH San xuAt va Thuong m1.iiPhucTi~n Hung Yen

Cong ty c6 phAn Thep BAcNam

Phiii tra nha cung c~p

Cong ty TNHH San xuAt va Thuong m1.iiD1.iiPhuc

Cong ty TNHH San xuAt va Thuong m1.iiPhucTi~n Hung Yen

Moi quan he

Cong ty con

Cong ty con

Cong ty con

Cong ty lien k~t

Cong ty con

Cong ty con

Cong ty con gilinti~p

Cong ty lien k~t

Cong ty con

Cong ty con gianti~p

- 29-

53,671,346,669 89,878,277,868

~156,634,667,705 /~~ ./0' C",'

:E' CI ,

187,627,784,24' 1<: 1:~1~ 1

. '<9

43,985,077,127 ~

57,232,325,815

284,666,900,812

72,436,442,130

134,235,119,009 103,409,443,779

8,886,590,450

25,320,130,982

77,995,339,673 6,026,541,911

30/06/2019 01/0112019

106,709,625,867 188,334,883,534

87,215,498,175 66,099,326,280

69,652,671,467

2,451,633,177

17,042,494,515 52,582,885,787

1,689,994,357

1,689,994,357

85,933,413,597 44,851,223,723

46,987,435,352

38,934,265,916 43,934,265,916

11,712,329

916,957,807

27,253,243,898 6,600,242,440

27,253,243,898

6,600,242,440

CONG TV CO PH AN T~P BoAN TH"EP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tlnh Dbng Nai

Bao cao tal chinh

Cho ky k~ toantil' 01104/2019 d~n 30/0612019

PMI tra khac

Cong ty TNHH MQt thanh vien Thep Phuc

Ti~nCong ty con

88,246,471 88,246,471

88,246,471 88,246,471 ~051.~

ONe1,875,792,187 2,044,756,699

_,) PI,

168,964,512 DOAw

1,875,792,187 1,875,792,187 LEN:-;-,..,._J-tOA·~

224,016,997 536,746,973 -=

95,197,676 95,197,676

128,819,321 441,549,297

Phai tra phi huy dQng van

Ba Pham Thi Hbng

Ong Nguyen Van Quang

T6ng Giam D6e

P.T6ng Giam D6e

TI@nvay phil tra

Ong Nguyen Manh Ha

Ba PhamThi Hbng

Chu tich HDQT

T6ng Giam D6e

Giao dich vIIi cae ben lien quan khac nhU'sau:

Til 01104/20 19 d~n30106/2019

Til 01104/20 18 d~n30106/2018

Thu nhap cua T6ng Giam D6e

Thu nhap cua cac thanh vien khac trong Ban di€u hanh va HQi dbngQuan tri

l39,000,000 240,000,000

526,498,894 367,820,168

33 . SO LI~U SO SANH

S6 lieu so sanh tren Bang Ciin d6i k~ toan va cac thuyet minh tuongirng la s6 lieu cua Bao cao tai ehinh eho nam tai

ehinh k~t thuc ngay 31 thang 12 nam 2018 dll duqe Congty TNHH Hang Kiem toan AASC kiem toano S6li~u tren Bao

eao K~t qua h01;ltdQng kinh doanh, Bao eao luu chuyen ti€n t~ va cae thuy~t minh tuang(mg la s6 li~u eua Bao eao taiehinh eho ky k~ toantil' ngay 0110112018 d~n ngay30/06/2018 dll duqe Congty TNHH Hang Kiem toan AASC soatxet.

/L.-/' Bao Thj Kim Loan

K~ toan tru6ng

Nguy~n M~nh Ha

CM tich HQi dbng quan tri

B6 Thj Kim Dung

Nguaj I~p

D6ngNai, ngay25 thang 07 niim2019

- 30-

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

G4A- KP4 - P.Tan Hi~p - Bien Hila - DAng Nai ..Bao caotai chinh

Cho Icy k~ toan ill01104/2019 d~n 30/06/2019

Kinh go; :uv BAN CHUNG KHoAN NHA NUOC-soGIAO DJCH CHUNG KHoAN TP HO CHi MINH

v~viec : Giai trinh chenh Iech s6 lieu tren bao cao k~t qua hoat dQng kinh doanh quy 2 nam 2019 va clingIcy nam tnroc :

an VI tin Of!KCHITIEU Mil Thuyet Quy 2-2019 Quy 2-2018 Chenh I~ch Nguyen nhan~

Minhso

1 2 3 4 5 6= (4-5) 71. Doanh thu ban hang va cung cap djch VI} 01 19 515,556,425,164 684,617,839,792 (169,061,414,628) Do vao thai diem dau nam, tinh hinh kinh te the gioi co

nhieu bien dQng nen gia thep vful khong tang, nhu du

mua nguyen lieu d~u nr cua cac cong trinh giam dan d~nsire mua giam cua thi tnrong, vi v~y doanh thu ban hanggiam so voi clingIcy nam tnroc,

2. Cac khoan giam tnr doanh thu 02 20 - - -

3. Doanh thu thu§n ban hang va cung cAp djch VI}10 515,556,425,164 684,617,839,792 (169,061,414,628)

4. Gia "fin hang ban 11 21 497,532,782,233 641,863,792,337 (144,331,010,104) Doanh thuIcy filly giam dful d~n gia v6n hang ban giam sovoi cling Icy nam tnroc.

5. LQi nhuan g{)p v~ ban himg va cung cAp djch 20 18,023,642,931 42,754,047,455 (24,730,404,524) Do mQt s6 nguyen nhan tren dan d~n loi nhuan gQP banvI} hang giamtuong irng.

6. Doanh thu ho~t dQng !Aichinh 21 22 48,021,251,954 127,628,391,702 (79,607,139,748) Doanh thu !Ai chinh giam do nh~ chia lQ'inhu~ill cong

ty con it hon so vm cimgIcy nam truoc.7. Chi phi tai chinh 22 23 7,253,893,176 15,086,901,905 (7,833,008,729) Chi phi tai chinh giam do d~u nam phat sinh it khoan yay

acac t6 chUc tin d\ll1g,cM dQng duQ'c ngubn v6nt\I' co.

Trong do: Chi phi Hiiyay 23 6,925,604,910 12,058,821,557 (5,133,216,647)

8. Chi phi ban hang 25 26 3,978,176,952 8,402,029,294 (4,423,852,342) Do ti~t ki~m duQ'c nhi~u ngubn chi phi, dbng thm giam

thi~u t6i da phat sinh cac ngubn chi phi, dful d~n chi phiban hang giam nhi~u so voi clingIcy nam truoc.

~.

o ., h d~

- 31 -

CHITIEU Mi Thuyet Quy 2-2019 Quy 2-2018 Chenh I~ch Nguyen nhanJ.

minh ,.".; so

1 2 3 4 5 6=(4-5) 79. Chi phi quan Iy doanh nghiep 26 26 5,846,283,641 7,652,879,272 (1,806,595,631)

10. Lgi nhu~n thu§n tir hoat dQng kinh doanh 30 48,966,541,116 139,240,628,686 (90,274,087,570) Do m9t s6 nguyen nhan neu tren nen dfut d~n loi nhuanhoat d(>ng kinh doanhIcy nay giam so voi cungIcy nam

tnroc.11. Thu nh~p khac 31 24 17,246,986 45,901,286 (28,654,300)

12. Chi phi khac 32 25 1,168,409 1,214,674 (46,265)

13. Lgi nhu~n khac 40 16,078,577 44,686,612 (28,608,035)

14. Tflng 19i nhuan k@toan trurrc thu@ 50 48,982,619,693 139,285,315,298 (90,302,695,605) Do m(>ts6 nguyen nhan chu y~u tren nen d~n d~n t6ng loi

nhuank~toan tnroc thue giam tuong ung

15. Chi phi thu~ thu nh~p doanh nghiep hien hanh 51 28 673,881,037 3,538,119,709 (2,864,238,672)

16. Chi phi thu~ thu nhap doanh nghiep hom lai 52 - - -

17. Lgi nhuan sau thu@ thu nh~p doanh nghi~p 60 48,308,738,656 135,747,195,589 (87,438,456,933) Lei nhuan sau thue TNDNIcy nay giam han so voi cung

Icy nam truce la do nhiing nguyen nhan chu y~u neu tren.

~

kThj Kim Loan

K~ toan tnrong

06Thj Kim Dung

Nguoi I~p Chu tich H(>id6ng quantri

- 32-