Cty CD XNK Thtiy 6dn Ciru i,ong An Gang,5o 90 Ilung Vton9, K. M, Tle, p Mr"- Qgi,, LX, AC

***

,,\,

BAO CAO TAI CHINHQUY 3 NAM 20L9

cONc ry cP xNr rnuv sAN cuU r,oNG AN GrAr\GDia chi: 56 90, ducrng Hirng Vucmg, P. My Quli, Long Xuy6n, An GiangBAO CAo TAI CHiNH

Quy 3 cira nim tdi chinh ktit thtrc ngiy 31 th6ng 12 ndm 2019

TAI SAN

rAr sAN NGAN HAN

Ti6n vi cdc khoin tuong tluong tidn-. ).ltenC5c khoan tucrng ducmg ti6n

II. Cic khoin tliu tu tii chinh ngin h4n1. Chirng kho6n kir-rh doanh2. Dr,r phong giAm gi6 chf'ng khodn kinh doanh (*)3. DAu tu nim giiL d6n ngdy d6o hqn

III. Cic khoin phii thu ngin hln1. Phii thu ngin han crha kh6ch hdng2. Tra truoc cho ngud'i b6n ngin han3. Phii thu nQi bQ ngdn han4. PhiithLr theo ti6n d6 kt5 ho4ch hop d6ng xdy dpng5. Phdi thLr vd cho vay ngin h4n6. PhaithLr ngdn han l

cONc ry cp xNK Trruy sAN crlu LoNG AN GrANGeAo cAo rar cuiNnQuy 3 cta nf,m tdi chinh ki5t thric ngdy 31 th6ng 12 ndm20l9Bing cAn ddi kO toin (ti€p theo)

TAI SAN

B - TAI SAN DAI H4.N

I. Cfc khoan phii thu dii hpn1. Phii thu ddi han cira khdch hdng2. TrA truo-c cho ngu'd'i b6n ddi han3. V5n kinh doanh o'don vi trqc thu6c4. PhAi thu nqi b0 ddi han5. Phai thr-r vA cho vay cldi han6. Ph6ithu ddi han khric1 . Dr.r phdng phAi thu ddi han hh6 ddi (*)

Tii sin ci5 dintrTdi sin c6 ctintr hfr'u hinhNgttyAn gitiGia tri hao ntdn luy kATdi sin cd clinh thu6 tdi chinhIVgtry€n gi(tGici trihao rndn tily kA

3. Tii sAn cO Ainh v6 hinhNgtqt€n gifiGici tri hao nrdn tfry kA

III. B{t tl6ng sin tliu tuNguy6n gi6

Gi6 tri l.rao mdn liry k6

IV. Tii sin d6'dang dii h4nl. Chi phi sAn xr-rAt, kinh doanh do dang ddi hpn2. Chi phi xdy dr,Lng co b6n do dang

V. Dflu tu tiri chinh tlii h4n1. DAu tu vAo c6ng ty con2. DAu tLr vdo c6ng ty li6n doanh, li6n k6t3. DALr tLt g6p v6n viro'do'n vi khSc4. D;L phdng ddu tu tdi chinh ddi h4n (*)5. DALr tu nim gi0'c16n ngdy d6o hqn

VI. Tni sin dii han hhfc1. Chi phi tri tru6'c ddi h4n2. 'fdi sAn thu6 thu nhdp hodn l4i3. thir5t bl, vAt tu', phu tirng thay th6 ddi han4. Tdi sin ddi han khdc

TONG CQNG TAI SAN

Thuy6tminh Sii cutii t

cONc ry cp xNx rrr0v sAN cuU LoNG AN GrANGeao cAo rat cniNnQuy 3 cria n6m tdi chinh k6t thric ngdy 31 thSng 12 ndm20l9Bflng cAn d6i kO todn (tiiiip theo)

MEso

ThuyGtminh sti cuiii t

cONG Ty cp xNK Tr{uy sAN ct}u LoNG AN GrANGeAo cao ret cniNuQuy 3 ctra n6m tdi chinh kt5t thric ngdy 31 th6ng 12 ndm20l9Bing cAn d6i kA to6n (ti6p theo)

Mflso

Thuv6tminh

430

437

432

11.

12.

II.1.

2.

NGUON VON

Lo-i nhLrqrn saLr thu6 chua phdn ph6i

- LNST chLLa ph6n pnOi tty t6 ACn cu6i ky tru6c- LNST chLra phAn ptr6i t

c6ruc ry cp xnx rn0v snn ctJu LoNG AN GIANGEia chi: Sti 90" d,rtrng Hfing Vuong, P. M! Quf, Long Xuydn. An GiangBAo CAO TAI CHINI'I

sAo cAo

Quf 3 cta

KET QUA HOAT EQNG KINII DOANH(D4ng tIAy ilfr)

nIm tlri chinh k6t thric nghy 31 thing 12 ndm20l9

Thuy6t Qui 3 nlm 2019 Lfiy k6 tir dAu nflm tl6n cu6i quf ndyminh NIm nay Nim tru&c NIm naY Nim trufc

vlr 243.336.292.358 408.400.444.508 988.691.857.901 1.094.s91.111.546

vr.2 723.236.545 542.598.270 4.539.985.290 3.470.383.92s

242.613.055.813 407.857.846.238 984.151.872.6t1 1.091.i20.727.621

199.168.686.247 296.066.962.953 791.724.701.987 892.452. 178.036

43.444.369.566

vr.,r 758.497.939

yr.s 9.'784.224.1319.323.949.627

vr.6 12.400.058.258

vr.7 8.780.793.021

13.237.792.095

YI,8

vr.e 350.086.326

(3s0.086.326)

12.887.705.769

v.ls 1 .417 .647 .635

vI-10

1i1.790.883 285 192.427.170.624 198 668.549.585

28.994.076.140 27 762.018 198

41.561.264.053 49.225.927.522

( 1 16.221.656) 111.171.382

I 1.470.058.134 70.356.023.035 87.954.315.1.15 90.649.638.382

vI.11 s03 3.8s8

2 th6ng 10 n6m 20 19

CHi TIITJ

L Doanh thu bin hirng va cung oAp dich vu

2. Cac khoin girini tru doanh thu

3. Doanh thu thuAn vA ban hdng vir cung c6p dich ru

4. Gi6 v6n hdng btin

5. Lqi nhuin g6p v6 bdn hiing vd cung c6p dich vu

6. Doanh tltu hoat d6ng trii chintt

7. Chi phi tiri chinltTrong 116: chi phi ltii vrl.,

8. Chi plti ban hdng

9. Chi phi qurin ly doanh nghiQP

I 0. I-qi nhudn thuin tir hoat d6ng kinh doanh

I 1. Thu nhip khtic

i2. Chi plti khao

13. Lo. i nhudn khic

14. l ong lr.ri rtltuitt lii tolin trtroc thtr€

I 5. Chi phi thu6 tliu nhip cloanh nghi6p hi0n hdnh

1 6. Chi phi thu6 thu nhlip doanh nghi6p hoin lirr

17. Lqi nhu{n s:ru thu6 thu nhfp doanh nghiQp

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Truo'ngK6 todn

rnAN r4vAN LoANT6ng gi6m tl6c

t8. i-iii co'brin tr6n c6 phi6u

19. Lii suy girim trGn c6 phi6u (*)

nh Duv

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cOne ry cp xnx rnOv sAru ctju LoNG AN GrANGDia chi: 56 90, dudng Htng Vucrng, P. My Quy, Long Xuy6n, An GiangnAo cAo rat cuiNn

3 cira nlm tdi chinh ktit tnnc 31th6ng 12ndm20l9

nAo cAo LUU CHUYEN TIEN TE',(Deng tIAy tln)

(Theo phuong ph{P gi6n ti6P)

Quy 3 cria n[m tiri chinh t

I

cONG Ty cp xNK THUY sAN ctlu LoNG AN GIANGeAo cAo ret csiNHQuj 3 cira n6m tdi chinh ki5t thric ngdy 31 th6ng 12 nilm20l986o c6o luu chuyOn tiijn tC giiia ni6n tIQ (ti6p theo

, cHi Tlf,Lr

lll. Luu chuy6n ti6n ti'ho4t ilQng tdi chinh

L TiAn thr-r tU ph6t hirnh co phi6u, nhAn gop v6n cirachir so hiru

2. Ti6n tra l4i g6p v6n cho c6c chir so h0'u, mua laic6 phi6u cr.ta doanlt nghiep di phat hanh

3. Titn thu til di vay4. Ti0n tra ng g5c vay5. Ti6n tra ng g6c thud tdi chinh6. C6 tiLc, lo. i nhu6n di tra cho ch[r s6'hiru

Lrtt chrtyAn fiin thuin tit hotlt tlQng tiii chinh

Lu'u chuy6n ti€n thuAn trong n5m

Ti6n vi tu'o'ng du'ong tidn dAu nIm

Anli huo'ng cua thay A6; ty gia noi Ooai quy d6i ngo4i tQ

Tii'n vi tu'ong duo'ng ti6n cu6i r!

Liiy k6 tt ndm o6n cu6i quf niy

NIm truri'cMAso

Thuyi5tminh Ndm nay

31

32JJ

34

35

36

40

50

1 .013 .7 53 .2g 1 30;(1.091.!e1.0e2.6s3)

VII.2

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10 nam 2019

rnAN THI VAN LOANT6ng gi6in tliSc

'!{r)\-a\iTY\.}) \'.), ,,\'€!UIflI,'YSANI .

,ONG/;

-oqoi!!ss,

ffiTru'o'ngy'\4inh Duy

Ngud'i l$p biOu

Duy

1.21

/._-

Qtrv 3 crra ninr tri chinlr klt thuc 12 nim20l9

cONG Ty cp xNI( TIIaY sAN cu'u LoNG AN cIANGDia chi: 56 90. rlLrdng llirng Vuo-ng. P. M! Quf. Long Xuy0n. An GiangBAO CAO TAI CFIiNII

BAN THUYET MINH gAO CAO TAI CHiNHQuf 3 ciia nIm tiri chinh k6t thric nghy 31 th6ng 12 nIm 20L9

r. D,.!C DIENI IIO4dt DQNG

l. I linh thf c sri h[ u r 6rrC6ng ty c6 phin *uAt nhep khdu thiry sirn Cilu Long An Giang (sau ddy gqi tit ld "C6ng ty") ld c6ng ty c6 phin.

2. f,inh vg'c hinh doanhLinh vr.Lc kinh rloanh cua C6ng ly li san xuAt c6ng nghiQp.

3. Nginh ngh0 l

CONG TY CP xNK TIIUY SAN CIIU LONC AN GIANGDia chi: 56 90, duorlg Hing Vuong. P. M! Qul, Long Xuy6n, An GiangBAo cAo rAI ct{iNIlQu! 3 cira n[m tii chinh k6t thirc ngiy 3 I thang 12 ndm 2019

III.

1.

CHUAN ruUc v.A,.cnf DQ KE roAN AP DUNG

Ch6 dO k6 torin 6p dgng

Ngriy 22 thing 12 nim 2014. BQ Tiii chinh dd ban hdnh Th6ng tu s6 zo0lzot+/rr-BTC hucrng dAn Chi5 dQ ke toin Doanh nghiop thal'thii Qu1-5t dinh s6

I 5/2006/eD-B'tC ngiiy 20 tfiang 3 nim 2006 cira BQ trunng B$ Tdi chinh vd Th6ng fi s6 24412009/TT-BTC ngdy 3 I th6ng 12 n-im 2009 rua BQ 1'di chinh.Ou,rg

"ho n5m tiri chinh bit

CONG TY CP XNI( THUY SAN CUT] LONG AN GIANGDia chi: SO 90, rludng Hirng Vutmg, P. M! Qu!, Long Xuydn, An GiangBAo CAo TAI CHiNH

3. Ti6n vh c6c hhoiin tu'ong iluo'ng tidn

Ti6n bao g6m tiiin mdt. ti6n gti ngin liing kh6ng ky; hqn. Cic khoin tuong cluong ti0n ii c6c khoin dAu tu ngin han o6 thdi han thu h6i khdng tlua 3 thang ki tir

Ctic kltoiin aliu trvrio c;ng tv cort rt,:

Cting ty con lir doanh nghi6p chiu stL ki6m sozir cua C6ng ty. ViQc ki6m so6t d4t dugc khi Cdng ty c6 kha ndng ki6m sodt c6c chinh shoh tiri chinh va holt tlong

.i,u inrnt1 nghiQp nharniAu ,,r,rt a* thu duo-c lo. i ich kinh td tir c6c ho4t cl6ng cua doanh nghi€p c16.

Cic lihoAn cIAu tu vrio c61g t1,con clugr: ghi nli6n ban diu theo gi6 g6c. bao g6m gid mua ho4c khoin g6p v6n c6ng c6c chi phi li0n quan trtrc tiep dOn vi6c cliu tu.

rrutr,g ha.p diu nr Lrang ti san phi tion i9, gii phi khorin dAu tu duo. c ghi nhAn theo gi6 tri hqp ly cia tdi srin phi tiin te 1qi thdi dielm phrit sinh.

C6 tiLc vi lo-i nhuin cira r:ic kj,'tru6c khi khoan dAu tu duo. c mua duo. c hach todn giam gid tri cira chinh khoan clAu trr d6. C6 tirc vir lo-i nhuin cua ctic kj sau khikhorin clAu iu duq. ,r,,0 d,rr. ghi nhAn doanh thu. C6 tric dugc nh{n bang c6 phitiu chi durvc theo d6i s6 Iuqng c6 phi6u tlng thdrn. kh6ng ghi nhin gi6 tri c6

phi6u nh{n duo. c.

;i';"; ;, ;",1 uA u6, "hu so- hiiu thuc c6 lhin v6i t! lQ g6p v6n cira C6ng ty so v6i t6ng s6 v6 g6p thqc tii. cira cdc b6n tai cdng ty con. NOu c6ng ty con li c16i

tuo-ng l3p Bho ctio tdi ohinh hQp nh6t thi cdn cu dii x6c dinh du phdng t6n th6t li 86o cdo tii chinh hqp nh6t.

Ting, giirn s6 du phdng r6n fi6t iJiu ru viro c6ng ry con cdn phii trich l{p tqi ngdy k6t thfic kj,kt5 to6n duo-c ghi nhin vio ohi phi tz\i chinh.

Ctic khoon diu tu'vrio clng c4t vdn crit don v! kltticEAu tu viro c6ng ou v6n cua clo.n vi kh{c bao g6rn cic khodn diu tu c6ng cu v6n nhung C6ng ty kh6ng c6 quyOn ki6rn so6t. d6ng ki6m soit hodc c6 anh huong

ding k0 d6i voi b0n drrtrc diu tu.

C6c khoan diu trL viro ctilg ou v6n cua do1 r,i kh6c duo-c ghi nhdn ban dAu theo gi6 g6c. bao g6m giA mua ho4c khorin gop v6n cdng eic chi phi truc ti6p 1iOn quan

d6n ho+t dQng clnu ru. C6 iiLc vir loi nhuan cua cdc ki trudc khi khoan dAu tu dugc mua dugc hach to6n gi6m gid tri cita chinh lihoin diu nL do. Co tuc r'i lo-i

kh6ng ghi nhin gii 1ri c6 phi6u nhin duoc.

DLL p[dng t6n thit oho cfc khoirn dAu tu viro c6ng cg vdn cira dol vi khic dugc trich lAp nhu sau:. D6i r,6i khoan c.liu tu vit'r c6 phi6u niom y6t ho[c giri trl hqp lyi khoin dAu tu duoc x5c dinh tin cAy. vi6c lfp d;r phdng dira tron gii tri lhi trttong ctta copr) lerr.

vOn g6p thuc t0 cua c[c b6n tai don vi kh[c.

5. Cric lihoin phrii thu

Chc khoan no phai thu drlo-c trinh biy theo gid tri ghi s6 trir 0i c6c khoan dg phdng phii thu kh6 ddi.

Vi6c pfiin lori chc khodn phrii thu li phii thu khrich hdng vd phli thu kh6c duqc tligc hign theo ngul'€n tlc sau:

o phai thu cua khiich hing phAn inh c6c khoin phii thu mang tinh ch6t thuong mai ph6t sinh tir giao dich c6 tinh ch6t rnua * bin gi0a Cong ty vir ngudi lnuald clon vi dQc lqrp vdi C6ng t1', bao g6m cii cdc khodrn phdi thu vd tiiin b6n hing xuAt khAu iry th6c cho

cONG Ty cp xNr( Trriry sAN ciltl LoNG AN GIANGDia ohi: 56 90, rludng Hing Vucrng, P. MI Qu!, Long Xuy6n, An GiangBAo CAo TAI CI]iNIIQuy 3 ctia nim tiri chinh kOt thrlc ngal' 3l thlng l2 n[m 2019

. I'hii thu khic phan 6nh c6c khoan phii thu kh6ng c6 tinh thuong mai, kh6ng lidn quan cl(!n giao dich nrua- bin.

Du phong phai thu khti

CONG TY CP xNIi.I.}IUY SAN CU.T] LONG AN GIANGDia chi: 56 90, drrong lling Vuong. P. M! Quj, Long Xuy0n, An GiangBAo CAo TAI CHiNHQuy 3 cua ndm tiri chinh kOt thrhc ngry 3 I thdng I 2 n6m 201 9

Tdi san c6 clinh hiiu hinh dugc kh6u hao theo phutrng ph6p dudng thing dqa trOn thdi gian hftu dung u6c tinh. S(i ndm kh6u hao cua c6c lo;ri tdi sin c6 dinh hfruhinh nhrr sau:

Loiri trii siin cii rlinhNhri cua, vit ki6n trircMa1 mtic ri thidr bi ( _Phuong ti6n vdn tii, truyOn dAn

ThiOt bi, dung cu qurin ly

10. 'I')ri siin c6 dint, r,6 hinhTdi srin c6 clinh v6 hinh dLLo-c the hi6n theo ngul'en gii trir hao mdn lfry k6.

56 nim05-35

05-15

05-10

05-1 0

\

ry

TTtIY

)N(NG

#Nguy6n giti tdi srin c6 dinh vd hinh bao g6ni toin bQ cdc chi phi md C6ng ty phdi b6 ra d6 c6 etugc tii sAn c6 dinh tinh d5n thiri di6rn dua tiri sin d6 viro trlng th6i

cfc chi phi niry grin li6n vrii nrot tri san co dinh vo hinh cu th6 vd ldm ting loi ich kinh tti tu c6c tdi sin ndy.

I .. ,

hay chi phi trong k!.

; ,. .lii srn co tlirrlr ro hinh cuu Cong Ly bro gorn:Qu.vitr sit rtung ddt

khong xdc .linh tlroi Irlrr khong drrtrc tinh khiu Ilao.

Cltno'ttg trinh phdn mint

Chi phi li6n quan c16n cric cSuong trintr phin mdm miy tinh kh6ng phai ld mQt bQ phin gin kOt vdi phin cung c6 1i6n quan dugc v5n ho.ri. Nguy0n giri cira phAn

dunng thing trong 05 trir.n.

I t. Chi phi xiy dung co' biin dti' dang

Chi phi xi1. clung co bin do dang phan 6nh c6c chi phi 1i6n quan t4rc titlp @ao g6m ci chi phi ldi vay c6 li0n quan phir h-op v6i chinh s6ch k5 to6n cua C6ng ty)Oen cec tli snn cirng trong qud trinh xiy dyng. m6y m6c thi6t b! dang ldp dat de phuc vr,r cho muc dich sin *uat cflng nhu chi phi li6n quan c16n vi6c sira ctriia tdisan cai dinh dang thrrc hiQn. C6c tii san ndy duo. c ghi nhdn theo gi6 g6c vd kh6ng clugc tinh kh6u hao.

12. Chc hhoiin nq phiii tri vir chi phf phrii trA

C{c khoril no phiri trri yi chi plii plilii rra dugc ghi nh{n cho s6 ti6n phAi tra trong tucrng lai li6n quan dt5n hdng h6a vd dich vq di nh4n clrrqo. Chi phi phii trrirluoc ghi nhln dua trOn c/rc rL6c tinh hqp l! ve s6 ti6n phdi tri.

Vi€o phin loai cho khohn phai tra li phii tra nguoi bdn, chi phi phii tri vd phii 1rd kh6c duoc thgc hiOn theo nguy€n tic sau:

lip vtii C6ng ty, bao gdnr cri cdc khoan phiii trti khi nh{p khAu th6ng qua nguiri nhin iry th6c'

o Chi phi phai tra plran hnh c6c khoin phrii tra cho hing h6a, dich vq dd nhin dugc tir nguoi b6n ho{c di cung c6p cho ngudi mua nhung chua chi trA dochtLa.c(r h(ra don hoic chua du h6 so, tii liou k6 toiin vi ciic khoan phii trir cho ngudi lao dQng v€ tidn luong nghi phip. cric khoan chi phi sirn xuAt. kinh doanhphai trich trLrtrc.

I,hii rrai khrlc phan hnh ciic khodin phai trri kh6ng c6 tinh thuong m4i, khOng liOn quan di5n giao dich mua, bdn, cung c6p hing h6r dich vu.

1')

coNc rv cp xNI( rllttv sAN cutt l-oNc AN GIANcEia chi: SO 90, cluirng l{irng Vuorrg. P. M! Qul, Long Xuydn, An GiangBAo CAO TAI CFIiNH

3 cua nf,m tdi chinh k6t thnc 3l thang 12tdm20l9

f 3. V6n chii sti'hti'uV6n gdp c[tt chti sd' htruVO" iOp cira chu srr h1u duo. c ghi nh{n theo s6 v6n thUc t6 da g6p cira c6c c6 d6ng.

Thting dr v6n cli phin

-fhang rlu v6n c6 phin rltrgc ghi nhin thco s6 chonh lQoh giira gi6 ph6t hdnh vi mQnh^gi6 c6 phi6u khi ph6t hdnh lan diu. phdt hanh bo sung. chonh lQch giira gid

phieu vn tii ph6tldnlr c6 phi6u qu! duo-c ghi girim th[ng du r'6n c6 phAn'

1,1. Phiin ph6i lg'i nhu{nL

CONG TY CP xNK TH{]Y SAN CU'U LONG AN GIANGDia chi: 56 90. duong Hirng Vutrng, P. M! QuI, Lorrg Xuydn, An GiangBAo CAo TAI CH1NIIQu! 3 cira ndm tiri chinh tet tntc ngiy 3 l thing l2 nlm 2019

L, ,1.

sulit binh qr-rAn gia qu1,€n cua c6c khoin vay chua trd trong kj', ngoai trri c6c khoin vay riOng biQt phuc vu cho rnuc dicli hinh thirnh m61 ttii srn cu thi.

18. Circ l

cONG Ty cp xNI('lrrtry sAN cuu LoNG AN GIANGDia chi: 56 90, cluong llirng Vuong, P. M! Qu!. Long Xuy6n, An GiangBAo CAO TAI CI]iNIIQuj 3 cira nim tiri chinh k6t thirc ngdy 3l thdng 12 nim 2019

21. Brio c6o theo b6 phin

BQ phAn theo linh yuc kinh cloanh ld mQt phAn c6 th6 x6c dinh riOng biQt tham gia vdo qu6 trinh sin xudt hodc cung c6p san phim, dich vr-r vi c6 rui ro vd lgi ichkinh tO kh6o i,6i cic b0 phin kinh doanh kh6c.

BQ phin rheo khu "u.

Oiu tilta mQt phin c6 th6 x6c clinh ri6ng biQt tham gia vdo quri trinh sin xu6t holc cung c6p sa,, phim, dlch vu trurg phan.r vi mdt m6i

trudng kinh t6 cu th6 vti c6 rui ro vii lo-i ich kinh t6 kh6c v6i cdc bQ ph{n kinh doanh trong c6c m6i trudng kinh t6 khAc.

22. COng cq tiri chinhTdi siitt ttii chinlt

ttii c6lnh cira C6rrg t1,g6m oo ti0n. c[c khoAn phii thu khrich hdng, phii thu kh6c vd c6c c6ng cu tdi chinh kh6ng dugc niOm y6t.

T1i thdi ditilr ghi nhdn ban ddu, c6o tdi szin tiri chinh dugc ghi nhfln theo gi6 g6c c$ng cic chi phi giao dich c6 li6n quan trgc tiiip d6n tai srin 1di chinh rJ6"

Ngr phii trii tii chInh

tii chinh ciia c6ng ty g6m c6 c6c khoin phii tra nguoi b6n, vay vd no, c6c khodn phai tra khec.

tr\i chinh d6.

: .,Loilg cu vt)il clllt sd luut

C6ng cu r,6n chir so hiru li ht",-p d6ng chrlng to dugc nhtng lcri ich cdn lni vA tdi sin crha C6ng ty sau khi trir di toin b6 nghia vu^

Bil tri cdc cing cy tiri ch[nlt

Cfc tii san tii chinh viL no- phrii tri 1di chinh chi dugc bt tru v6i nhau vd trinh bdy gie tri thuAn trdn Bdng cAn d6i t

cONc ry cp xNr('rH(ry sAN cr;'u LoNG AN crANGDia chi: 56 90. du'nng lling Vuong, P. M! Quj, Long Xuy6n, An GiangBAo CAo TAICHINHQuy 3 cua ndm tAi chinh ket thric ngiy 3 I th6ng 12 n[m 2019

Thco Gi6y chung nhdn dAng k! doanh nghiOp s6 TOIZ1SSZS thay ddi lAn I I ngdy 26 thing 7 nim 2018 cio Scr K6 hoach vi Diu trr tinh An Giang c6p, C6ng(') ty de, trL vdo C6ng ry 1'NHH m6t thdnh vi6n xu6t nhflp khAu thiry san D6ng A 100.000.000.000 VND. tuo-ng rlucrng 100% v6n di6u lf. Tr.ri ngiy ktlt thfc ki

ktj todn, C6ng ty dd dAu tLr di s6 v6n dZing ky.

Khoan rliu tu c6 phi5u tiri C6ng ty c6 phAn T6 Chiu theo hsp d6ng mua c6 phitlu sO l/ZOOS/CLa C ngity 0210212008 v6i sti luong 1.000.000 c6 phi6u tuo-ng,,,, drLolg l09u r6n diiu Ii. mQnh gih: 10.000d/c6 phi6u. 'I'heo C6ng vdn sO A:/ClaGlOt ngdy 27 thring 05 nim 2008 vd viQc ngung grip v6n thdm thi C6ng ty c6iI,

phAn xr"rit nhAp khiu thuy san Cuu Long An Giang chi mua 300.000 c6 phi6u, v6i giri mua 12.000 d/c6 phi6u. Tpi ngiy k6tthirc kj, k6 tofn, C6ng t1 n6m giii 3% v6n di6u l0 cira C6ng ty c6 phdn T6 ChAu.

(iii) Mua tr6i phi6u ngin hing BIDV An giang, s6 luq,rg 168 tr6i phiiiu, mQnh giti 10.000.000 dOng/trai phi0u, thoi gian 7 nlm.Tinh hinl't hoqt il6ng cticr c6ng ty con

C6ng ty con dang hoqt dQng kinh doanh binh thudng, khong co thay d6i lon so voi ndnt tru6c.

NIm nav Nim trufc3.600.000.000 2.003.536.957

- 1.596.463.043

.r'--,916r

(

r{ilIfftAN>.-lw\e

Dt phdng clrc cdc ktnan diu tn gdp v6n vito dctn t,i khdc'finh hinh bi6n clQng dp phdng cho c6c khozin dAu tu g6p v6n vio clon v! kh6c nhu sau:

56 dAu nam

Trich lqrp du phdng b6 sungI{odn nhaP dtt Phdng

s6 cu6i hi

Brin thuc [nBiir-r c[ nguy6n li0uMua thinh phirrMua cti nguyOn li6u

Thud gia c6ng cri Fillet & r16ng contCho va1'

.1, .:I llrr hor trcn cho \ tvLii cho vayI-ii cho vay dd thLr

Loi nhuin cluo-s chia

3. l'hli thu ngrin han cria l

CONG ly cp xNr('r'Hay sAN cil'u LoNG AN GrANGEia chi: 56 90. cluong I'liurg Vuong. P. M! Quy, Long Xuy0n, An Gianggno r AO TAr ClriNilQuli 3 cira n[m tdi chinh ket thtc ngdy 3 1 th6ng 12 nlm 2019

1. 'Irri tru'6'c cho ngu'di brin ngin han

Tr:i tru6'c cho cfc b6n li0n quan'l'rii tru'6'c cho ngu'd'i lnin l

CONG TY CP xNI( TIIIY SAN CUT] LONG AN GIANGDia chi: 56 Utt. dudng I Iirng Vucrng. P. M! Quj, Long Xuydn, An GiangBAo CAO TAI CHINIIQuy 3 cua n[m tii chinh kOt ttrtc ngdy 3l thing 12 ndrn 2019

8. llAng tdn l

CONG TY CP XNK THUY SAN CTI,U LONG AN GIANCDia chi: 56 90. duong Hirng Vuolg. P. M! Qui, Long Xuy6n, An GiangBAo cAo rAI crIiNIIQuf 3 cira n6m tiii chfnh ktlt thtc ngdy 3l th6ng l2 nlm 2019

11. Tr)i srin.6 O;nt, vd hinh

Nguy'6n gid

56 diu n:inr ,Mua trong kj,'-.A i.. .S() cuor l(\

Gif tri hao nrr)n56 diLr ninr

Khiu hao trong k,'i'

^t r.. .s0 cuot l(J

Gi6 tri cdn lai^l .lso dur-t llanl

56 cu6i t

cONG Ty cp xNI< TIIty sAN ct]! LoNG AN GIANGDia chi: 56 90, cludng I'lirng Vuong, P" M! Qui, Long Xuy6n. An GiangBAO CAO TAI CFIINII

Qu! 3 cria ndm tiri chinh k6t thric 12ndm2019

14b. Ngr tlud hon chu'a thanh totinC6ng ty kh6ng c6 no- clui han chuii thanh to[n.

15. Ngu'd'i nrua trii tidn tru'6'c ngin h4n

Tr[ tru'6'c ctia cric boniio, qrunTlin Tuin Narr'l'riin Tuin I(hanhTr:i tru'(rc cira cltc khrich hirng khfcCty TNHH San XLrAt TM Nguyot Trang

Taitung Australia Pty Ltd

C6o kh6ch hing khfcC0ng

Si5 cu6i ty 56 tliu nIm

I 3.426.804.898

103.556.816

13.323.248.0u2

t 4.440.642.6;63.485.066.953

103.556.8 l610.852.018.927

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16. Thu6 vir cic khoin phii nQp *n3iJro,i.u*56 phdt sinh trong kj

s6 dn

^t 1.. .Do cuor l{y

Phii thul hue GTG'I' hang ban ndi diaThue GTCT hang nhAp khdLrThuti xLrAt. nhip khiLr

Thuti thLr nhrip doanh nghi0p t

I hLle thu nllaP cr nllanThuC tai nguyCnCec loai thuO khac

15.216.340.7 69

12.49'.7.944

4.286.000

40z:;e794.884.398

11.078.788.699

159.061 .92527 .995.200

(402.339)(794.884.398)

(15.25s.266.97 L)

(161.590.157)(29.06',7.760)

11.039.862.497

9.969.7123.2 1 3.4:10

7 ?4R joR 600 - 5.602.080 (2.253.910.680)

//<lutE*

c0ug ri.asr.nrs.srr - 12.!55i34.641 (18.49s.122.30s) 11.0s3.04s.649 -

Thu€ giti tr! gio tdngC6ng 1y nQp thLr6 gii tri gia tdng theo phuo-ng ph6p khAu trir. Thu6 suAt ftu6 gi6 tri gia tang nhu sau:

t{dng h6a xu6t khAu

Lling h6a ti0u thu nQi dia

Dich vu

0%

Kh6ng chiuthu6, 5%

t0%

Thud xuit, nhQp khiiuC6ng ty l

cONG Ty cp xNI( TH[]y sAN cu'u t,oNG AN GIANGDia chi: 56 90, dulng Iir)rng Vunng. I'. M! Quyi, Long Xuy€n, An GiangBAo CAo TAI CHINI]Quyi 3 cua n[m tdi chinh k6t thirc ngdy 31 thdng 12 nlm 2019

Ndm 2016 C6ng ty di rJua vdo hoat d6ng hQ th6ng mfy m6c thi6t bi, nhd xu6ng cne bi6n thric dn thriy san m6i do diu tu m6- rQng, dr.r hn r1rto-c huong uu ddi theo

ti6n du An clAu tLr mtr r6ng duoc miSn thu6 thu nhAp doanh nghiQp.

Nim 2018 C6ng ty dl dua vig ho4t dQng hQ th6ng m6y m6c thii5t bi, nhd xu6ng cn5 Ui6n thuy sdn moi do diu tu md rQr.rg. du 6n dugc huong r-Lu dii theo thu6 su6t

hi6n hirntr, a,,q. nii6n thu6 thu nhAp doanh nghiOp trong 02 nim vh giAm 50% trong 04 ndm ti6p theo d6i v6i phin thu nhfp tdng thdm. Niul 201 8 ld n[m thri 01dU 5n ctiu tu mo r6ng drrqc rniin thu6 thu nhap doanh nghiQp.

Theo LLrir sO z VZO t +/qH l 3 r,0 sua d6i, b6 sung mot sO diOu cua cdc ludt vC thuti duo. c Qu6c hOi nudc C6ng hda xn hQi chu nghia ViOt Nam khorl XIII. kj' hqp

thir g th6ng qua ngziy 2(r th6ng 1 I nirn 2014 c6c doanh nghiQp ch6 bii5n thiry san kh6ng thuOc clia bdn c6 di6Lr kign kinh t5 - xa hQi kh6 khin hodc clia bdn c6 di6u

ki6n kinh t0 - xi hQi clac biQt l

CONG TY CP xNIi THUY SAN CIITT LONG AN CIANGEia chi: 56 90, dudng Hilng Vuong, P. M! Quj, Long Xuy6ri, An GiangBAo CAo TAI CH1NHQuy 3 c{ia nim tii chinh k6t thtrc ngdy 3 I th6ng 1 2 n[m 20 I 9

20. Vry20a. Vuy rrgrin htltr

Vo-v ngtin hrln cdc bAn hAn lpanVa1' ngfi,, hrln ctic ti chlrc kttricVay ngin han ngin hing

- I/ay C6ng tlt TNflIl nt6t thirnh viAn Ngdn hitng N6ng nghiQp t,dPhat ti\n n6ng th6n l/iAt Nant - Chi nhanh An Giang

(i)

- l/qt Ngon hiurg thu'ottg, mai c6 phd:n Diu n vd Phat triin Vi€t.',,lottr - (ltt nhoqh AttG,ong "''

- I/q, Ngdn hitng TN fll{ m(tt thdnh viAn HSBC qiil Naml t""

- Ngin hdng 1'MCP Xing Ddu Petrolirnex An Ciang 17

- I/6y l\tgiin hitng TNHLI Inclovina Chi nhtinh CAn Tho ('')

- lay Ngdn hdng thrctng ntcli c6 phin C6ng thro'ng Vi€t Nam -rv)( lil nhanlt .-ln lrt(tng

- I/ay Ngdn hitng BPCE IOM - Chi nhcinh TP Hi Chi Minh (''")

- I/q,Ngdn himg thtrong mqti c6 phin Qtr6c ti! Vi€t Nam - ChitIiii)

nll0nlt ,4n Utang

Vay ddi han d6n han trzi (xent thuy6t rninh sO V. t Sb)

c0ng

Gin tr!

si6 cui6i tr3,

S5 c6 khn ning trin0

Sii iliu nEm

Gi6 tri 56 c6 khi nlng tr6 nq

s27.6e2.0$.;64

527.692.018.564

28.906.727.704

297 .837 .169.072

25.500.000.000

38.640.000.000

31.368.229.000

53.1 39.892.788

527.692.018.5-64

527.692.018.564

28.906.727.704

297 .837 .169.072

25.500.000.000

38.640.000.000

3l.368.229.000

53.139.892.788

545.1 29.81 9.9 1 {543.773.773.901

25.039.562.983

297 .21'.7 .225.533

28.400.000.000

49.1 00.000.000

20.000.000.000

86.3 r6.985.388

37.700.000.000

s4s.129.819.9-14

543.773.773.904

25.039.562.983

297 .217 .225.533

4e.00.-//.

28.400.000.000,$6

C49.1oo.ooo.ooo m$l

OuAN(

20.000.000.000,'\'lwjE

86.316.985.388

37.700.000.000

1.356.046.010

s2.300.000.000 52.300.000.000

- 1 356 046.010

s27.692.018.s64 s27.692.018.s64 51s.129.819.914 515.729.819.914

I(hoiin vay C6ng rl,TNHH mQt thinh vi0n Ngin hdng N6ng nghiip va Phdt tridn n6ng th6n ViQt Nam - Chi nhlnh An Giang

cONc'I'y cp xNK TH(ly sAN ctiu r,oNG AN GrANGDia chi: 56 90. dLLdng IItrng Vuong. P. Mi Quj, Long Xuydn. An GiangBAo C]AO TA] CHiNHQu-.i 3 cira n6m tdi chinh k6t thtc ngiy 3 1 ttrdng I 2 nim 201 9

Khoan vay Ngdn hing thuorg mai c6 phAn C6ng thucrng ViOt Narn - Chi nh6nh An Giang d6 b6 sung vdn chO bi0n thiry sin xuAt khdu vd nu6i c{ tra v6i ldi

bao bing viQc th6 chiip hdng t6n kho & phai thu, m6y m6c thi6t bi, quy0n s[r dgng ddt (xem thuy6t minh s6 V.8).

1vri1 Khohn vay N-gin hirng BPCE IOM - Chi nhdnh thdnh phO UO Ctri Minh.dd d6p rlng nhu cAu v6n luu dQng v6i lii suAt theo tirng lin nhAn no-. thdi han vay 06thing tr'6n mdi kh6 tL6c vay. Khoan vzry niry dutrc dim bao bing viQc thri chAp hdng t6n kho, khoan phii thu (xem thuyiit rninh s6 V.S1.

I(hozin vay Ngin hing thuo-ng rnai c6 phAn Qu6c td Viet Nam - Chi nh6nh An Giang d6 b6 sung v6n luu(viii) l'hiu. chi6t kh6u hoi phitiu v6i lii suit tlico tirng ldn nhin ng, thdi han vay 6 th6ng trdn m5i tar6 u6c r.ay..:phii tlru (rem thulit rrrinh so V.3).

dQng phpc vu hoat d6ng kinh cloanh c[ tra xuAtKhoan vay niy duoc dim biit'r bdng viQc tht5 chAp no.

Chi ti6t s6 ph6t sinh vd cdc kho6n vay ngin h4n trong ki, nhu sau:o4 rr,- ,-y--- S5 ti6n vay ph6t ChOnh IQch ff gi6JO OaU nam !. , .

srnh trong l(y cuol l(ys43.773.773.904 1.0t3.753.291.303 -

S(i ti6n vay ili tr6trong k]

(1.089.83s.046.643)

s6 cu6i tri.

527 692.018

680

s6a 61Vay ngirn han ngin hing, .r ,

V1lv dir lt:il] Llelt lrilt trl

C0ng 515.129.819.914 1.073.753.29 1.303

20b. Va.v drii hgrr

Vay dii lran c{c bOn li0n quan- Vay Bi Nguy6n ThiNgQc Bich (i)- Vay Ong'lrin Tu6n l(hanh (i)- Vay 6ng Tr.in'l-LrAn Nam (i)- Vay Bri Trin'lhu VAn (i)- Vay Bi'lrin Thi Vdn Loan (i)

Vay diri hirn circ t6 chri'c hhic- Vay a-gdn hdng thtrong ntai ci) phin C6ng thlong ViAt Nam

Chi nhdnh An Gictng (ii)

- Voy Ngdn hitng BIDV An gidng

C6ng

Va1'Iih6ng c(r tdi san dam bao cua c6c c6 nhdn bdn liOn quan dti b6 sung v(ln luu d6ng mua nguy6n liQu, cht!(i) suit thtia thuiin nhung kh6ng ducvc cao hon l5i suAt do NgAn hdng nhi nu6c qui dinh, thdi han vay 02 ndm.

527.692.018.564 LO

^t r., .so cuor l{y Sii tliu nim

biiin thiry siin vd chi phi nu6i of tra hArn v6i lii

lN.'

Khoarn vay Ngan hdng thutrng rnai c6 phin C6ng thuong Viet Nam - Chi nh6nh An Giang d6 thanh toin chc chi pni lua "Du dn diu tu nhir miy ch6 bi6n

hing thting. I(hodn vay ndy dugc dim brio bing tii sin hinh thdnh tir uiin vay (xem thuy6t minh s5 V.t2).

I{} hrln thanh toirn cric khoin vay dii han nhu'sau:

TiL 0 l nim tro xu6ng'lr0n 0l niur c16n 05 nnmTr0n 05 nitnr

c0ng

SO cu6i ki SO tl6u nim1 .356.046.010

1.356.046.010

(1.091.191.092.6s3)

,'2,

C6NG TY CP xNI( THilY SAN CU.U LONG AN GIANGDia chi: 56 90, dLLdng Hing Vuong, P. M! Quj', Long Xuy6n, An GiangBAo CAo TAI CHINII

3 cira n[m tii chinh kt5t thtrc ngdy 3I 12 nbm2079

Chi ti6t phrit sinh ciia hhoin vay dAi h4n ngin hirng nhu sau:

Sii

cONG Ty cp xNr( THiry sAN cu'rr LoNG AN GIANGDia chi: 56 90, dudng Hr\ng Vuong. I'. Mj'Quj, Long Xuy6n, An GiangBAo CAo TAI CHINI{

Qyi i qrql4p tei:l1t sitthv: lspv 1l tlr4g l? tam 20re

2jo. Tiri srirr lhuA ngoii-r

: .l . ^ l. ,.i , ,Tong so ti€n tlru8 tdi thilu trong tuong lai cira c6c hqp d6ng thu6 hoat dQng kh6ng thd hiry ngang theo c6c thdi han nhu sau:56 cu6i nlnr 56 dAu nim

TiL 0i nlinr tro- xu6ngTr6n 0l ndm d6n 05 ninlTr6n 05 ninrC6ng

, ^ .i , ,... ,Cong ty thLr0 tlit du6i hinh thirc thu6 lioirt dQng. C6c hep d6ng thud c6 hiQutdng l6n hing ndrn theo giti d6t do Uy ban Nhin ddn tinh c6ng b6.

23b. Ngorli tQ cdc logi

Dollar M! (USD)Euro (E,UR)

CNY

21.704.604.250 11.883.370.62s

lgc trong 50 nim vd c6 khi n[ng tlugc gia h4n th6m. Chi phi thu6 dugc di6u chinh

^t r,, .Jo cuor l{v 56 tliu nlm

582.532.440

2.330.129.760

18.791.942.050

296.845.500.t .187.382.000

10.399.143.125

343.970,68

228,7 t

5.335.00

1.917.995,2

228.71

s.33 5.00

VI.DQ

TH6NG TIN Bo sUNG CHo CAC KHoAN MUC TRiNH BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANH GILIA NITN

Doanh thu bdn hing vir cung c6p dich vgT6ng iloanh thu

Quf 3Nim nay Nim tru6c

\\r

r l-t

ln/ *'$1.

10.

Doanh thu brin thiinh phArn

Doanh thu bfn phu phinr

cQng

1b, Doonh thu brin htirrg rtd cung ciip dlclt vt1 cho ctic bAn bAn quanCiao clich ,A b6n hdng vii cung cAp dich vu cho c6ng ty con duoc trinh biy 6 thuy6t minh s6 V.2a.

Giao dich ve b,in hing vii cung c6p dlch vu cho cic b6n li6n quan kh6ng phii ld c6ng ty con nhu sau:

Cric thrinh viOn FI6i tl6ng quiin triR6n th[Lc inCic cir nhin c6 liOn quan vrf icrlc thhnh vi6n quin lj'chri ch6tBiin th[Lc in

2. C:ic l

cONG Ty cp xNK TH[]y sAN cltr LoNG AN GTANGDia chi: 56 90, duong Hirng Vuong. P. M! Qui, Long Xuydn, An GiangBAo CAO TAI CFIiN}IQuy 3 cira ndm tzii chinh k6t thuc ngdy 3 I thdng l2 nim 20l 9

Chi phi tii chinh

Chi phi ldi vayL5 chdnh IQch t! gi6 do dfnh gi6 lai cdc khodn muc tidn tQ c6 g6c ngoqi tQL5 chdnh lech ti gi6 phat sinhDu phdng giim giti cldu tu tiri chinh diri han

c0ng

Chi phi brin hhng

Chi phi vqt liQu. bao biPhi ki6m nghi0m. phi vi sinhPhi vin chuy6n & chi phi khdcc0rg

Chi phi qurin ly' doanh nghiQp

Chi phi cho nhin vi0n

Chi phi rId clirng vln phdngChi phi khiu hao tii san c6 dinhThu0. phi vi lQ phiDrr phdng phai thu khri cldi

Phi chLing tirC6c chi phi khhc

c0ngThu nhip l

CONG TY CP xNI( l.Iru\, SAN CU'U LONG AN GIANGDia chi: 56 90, cluong l{irng Vuong, P. M! Quf , Long Xuy6n, An GiangBAo CAo TAI CIIiNI]Quy 3 cua nim tdi chinh ktlt ttttrc ngay 31 thang l2 ndm 2019

\/TII. NTIi]'NG TTIONC TIN KIIAC

l. No tiim ting

Ngz\y 3 I rhring 3 nlnr 201 4. BO Thuong mai M! (DOC) da ra phdn quyiit cu6i cing cr]ra dot rir so6t hdnh chinh thu6 ch6ng bin ph6 gi{ lin 09 (POR 9 tu ngdy 01tlring 8 nanr iO t t OOn ngd1, J 1 thi,rg l-ndm 2012) d6i vrii c6c doanh nghiQp c6 tra, ci basa ViOt Nam. Theo d6, sin pham ci tra va ci lrasa cira C6ng t1' c6 phAn

xuAt lhip khdu tliiry sin CiLu Long An Giang phii chiu m[rr: thu6 ch6ng b6n phi gi6 ld 0.42 USD/kg khi xu6t khiu vAo tlii trutrng Mj.

Ngr\y 07 th6ng 0l nim 20l 5. 86 'f huong rnai M! (DOC) da ra phdn quy6t cr6i ci,ng cua dcrt rd soAt hdnh chinh thu6 ch6ng bdn ph6 gih lin I 0 (POR I 0 tir ngdyOitrrarg S ,r# z0rz d6n ngiy 31 th6ngi nam z0i3) doi rOi cac doanhnghiip citra, c6basaVi6tNam. Theo d6, sirn phdm c6tra vir c/i brsa r:ira C6ng ty c6pnen rriit lhip khdg thgy virr CiLu Long An Giang phai chiu mtc thu6 ch6ng b6n ph6 giri ld 0,97 USD/kg khi xu6t khiu vdo thi trLrdng lv{."r'.

Ngdy 24 thing 03 n[m 2016. 86 Thuong rnai M] (DOC) da ra phrin quy6t cu6i ci,ng cua dot rd soft.hirnh chinh thu(! ch6ng b6n ph6 gif lin l1 (POR l1 tii ngiy

oitgtzot:deing.iy 31l:,l2o14)d;iuoi J,i.,IooninghiQpcitra,c6basaViQtNam. Iheod6.sinphirncitravicf basacuaC6ngtl'c6phintuitnhapkhAuthirysirn Cuu Long An Giang phai chiu nrlc tliu6 ch6ng brili ph6 gi6 ln 0,69 USD/kg khi xu6t khAu vio th! trudng M!.

C6ng ry chuzr xcm xdt c16n anh I'ruong cua chc r,6n d6 ndy khi lap Bho crio tdi chinh giiLa niOn clQ.

2. Gi:ro rlich r'ir s6 du'v6'i cric bOn liOn quan

2o. Giuo rtich vri s6 dr vdi ccic thdnh vi\n quiin l!, chrt ch6t vii ctic cti nhdn cd ilAn quan vdi ctic lhirtth vi1nquiin t!, chti chbt

li6n cluirn v6i cho rhinh vi0n cluan ly chu ch5t li cdc thdnh viOn mit thi6t

Giao clich y6'i cac thiuth viAn qudn L!, chi ch6t vir cdc ca nhdn c6 liAn qtrun vdi cac thdnh viAn quan ly chn ch6t.

Giao dich r,0 bh, hdng vir cung ctip djch vu cho c6c thdnh vidn quan 1! chir ch6t vi c6c c6 nhAn c6 li6n quan vtii c6c thirnh vi0n cluin l! chu ch6t cll dugc trinh bdyOl ,n,,yi, rrinh sii vt. ti. Cac giao clich khic v(ri cdc thrinh viOn cluin 1! chn ch6t vir c6c c6 nhdn c6 li6n quan v6i cic thiLnh vi6n quiin l! chu ch6t nhtL sau:

Lui k6 tt diu nrm d6n cu6i kj, niyNim nav NIm tru6'c

Cic thinh vi6n HOi c16ng quin triIr4r,ra cf nguy'0n li0uvayTra no vay

Cfc sti nhln c6 li0n quan r,6i c6c thdnh vi6n quin li chir ch6tMua c6 nguydn liOu

vayTrii ng vay

(1 8.700.000.000)

(4.000.000.000)

Nhin chuy6n nhuong v6n g6p

c6ng b6 tril c1i khotin chi6t khiu. Viec mua ht\ng h6a, dich vu tir c6c thdnh vi6nquan t1, cnf, c16t vir slc ch nhtn c6 1i0n quan vdi c6c thdnh vi6n quin 1i chir ch6t dutlc thyc hi6n theo gi6 th6a thu4n.

C6ng no v6'i ctic tltdnh viAn cltran ly chu ch& vir cdc cd nhdn c6 liAn quan fii cdc thdnh viAn quan ly chu chot

C6ng no v6.i c6c thiLnh yien quirn ly chu chdt vd c6c ci nhin c6 1i6n quan r,6i cilc thinh vien quin l;i chir ch6t dugc trinh bdy trong orio thuy6t minh d Muc V'

Ciio khoan c6.g no- phrii thLr cfc thdnh vi6n quan lj,chir chfit vd c6c c6 nhdn c6 li6n quan vdi c6c thdnh viOn quin 1j chi ch5t khdng c6 bao darr.r vd sE dugc thanh

lolrr bing tien.*t

CONG Ty cp xNI( TIttrY sAN c0Ii LoNG AN GIANGDia chi: SO 90, dudng I Iirng Vr.rong, P. M! Quj', Long Xuy6n, An GiangBAo CAO TAI CHiNII

Qu! 3 c0a n[m tdi chinh k6t thirc n 12 nitrn2019

2b. Giao rtictr vd sO rtu'vdi ctic hAn ilAn quan khdcCic b€n li6n quan kh6c vcii C6ng ty g6rn:

BOn liOn quan l

CONG TY CP XNK TII[]Y SAN CTIT] LONG AN GIANGDia chi: 56 00. dudng Ilirng Vuong" P. M! Qu!, Long Xuy0n, An GiangBAO CAO TAI CHINTI

Quy 3 cua nim tAi chinh k6t thirc ngdy 3 I thdng I 2 ndm 2019

!:,:"' f{:::i;:'{;i.ga, hi,.,g kh6ng c6 k} han cua C6ng ty dusc giri rqi c6c ngdn hdng trong nu6c. Ban T6ng Gi6m d6c kh6ng nhAn thAy cti rui ro tin dung trongy6u ndo tiL czic khoAn ti0n gui niy.

MiLc d0 riri ro tin dung t6i da dOi vcii c5c tiri siur tdi chinh ld gi6 tri ghi s6 cua cfc tdi sdn tiri chinh (xem thuy6t minh s6 Vl[.6 v0 giai tri ghi so cua e ic tai san triichinh).

Bang phin tioh v0 thdi gian clui hqn vr\ giim gi6 cua cdc tdi san tii chinh nhu sau:

. !n"3 q':.h4.i

chua quf h4n Ei qu6 h4n nhung Ei qu6 h4n vh/ho[cno?c cnua D! gtam

nhung bi giim giri kh6ng giim gi6 bi ginm gi6 C6ns-----.---E8 6;

s6 cu6i tYTidn vi c6c khoan tu'trng duong tiinPhai thu khdch hirngCiic khodn phrii thLr khicI ri sen tri chirrh sirr sing di trartC6ng56 diu niml'ien r a cic kltolrtt tLLottg .luo-rru tii'rtPhai thu khrich hringChc khoan phaii thu khltcTai sun rii chinh sirr sing de banC0ng

5b. Rrii ro lltutrh khoiirr

28.354.283.456195.367.001.947

2.672.279.426

28.354.283.456,G l199.963.659.97 6-

?21??7^21?9,rtun

236.

- 4.584.009.519

1.680.000.000--3.600.000.0005.280.000.000336.274.s6t.049--8.1!4.0q9.s19344.4s8.970.s68

7 1 .9 10.67I .8922s9.645 "411.271 -

3.03 8.869.886

7 t.9r0.679.892:-=264.22s.420.79GN' :

3.038.869.886--=

Rrhi ro thaph lt|odn li\ nri Lo C6ng ty g[p kh6 kh[n khi thrJc hi0n nghia vg tdi chinh do thi6u ti6n.

Rui ro thzrnh khoiur c[ra C6ng ty chir y6u phdt sinh tir vi6c cdc tdi sin tdi chinh vd nq phai tre tii chinh c6 cric thiri ditinr dio hrrr ldch rrhlLr.

C6ng ry quan lf rui ro thanh 1

CONG .tY

CP xNK TI.IUY SAN CI]'II LONG AN GIANGEia chi: 56 90. dudng l-lirng Vucmg, P. MI Qu!, Long Xuy6n, An GiangBAO CAO TAI CI]INII

Rii ro ngoqi tQ

Rui ro ngoqri t0 ld riri r.o mi gi6 tri hgp lj hoilc c6c lu6ng tidn trong tumg lai cia c6ng cg tdi chinh s€ biiin dQng theo nhiLng thay doi cue t1 gilt h6i doni.

C6ng ry xu6t khiu sirn phAm r oi d6ug tiin giao dlch chu y6u ld USD vi EUR do v{y bi anh huong bdi sU bit5n d6ng cua tli gi6 h6i dofi.

vay 'i no giira ngoqri te va VND, ltra chgn ttrti OiO,nmua ui thanh to6n c6c khodrn ngo4i tQ tai thdi di6m tv gi6 thAp, su dung tiii uu ngtrdn ti€n hiQn c6 d6 cAn

bang giIa rui ro ty giri vz\ rui ro thanh khoiin.

Tdi san/(No- phai tra) thr"rin c6 gtic ngoai tQ cua C6ng ty nhu sau:

s6 cu6i tri sii aau namUSD EUR USD EU-\

Ti6n vd cic khoirn nLong dutrng tidnPhai thu khlch hingC6c khoan phai thu khhc

Vay vi noPhai trzi ngLldi bilr'I'ii siini(No'ph/ri trri) thuf,n cti g6c ngogi tQ

343.9',70.68

6.662.948.27

(r.350.000,00)

5.638.663,85

228,7-t

228,71

228.71{..-Y\

1.917.995.20

9.083.897,65

(510.000,00)

10.473.637,75

- \(rnsJr-cl

FZ-?

T4i ngiy k6t thric kj, k5 to6n, v6i gii dinh c6c bi6n s5 kh6c kh6ng thay AOi, nCu ti gi6 h6i do6i gifia VND vi USD tlng/giam 02% thi loi nhuin sau thu6 vd v5nohir so htu ki niy cua C6ng ty sd ting/giam 2.21 9.096.1 58 Vt lD (cirng ki' nim tru6c giam/tdng 4.049.466.457 VND).

Rui ro do bi6n d6ng cira ry gi6 h6i do6i giiia vND vd EUR d6n lgi nhu{n sau thu6 vd v6n chu sd hiru cua C6ng ty ld kh6ng ddng h6 do no thLrAn c6 gid tri nho.

:l

cONG Ty cp xNI( Tl{ilY sAN cu'tl LoNG AN GIANGDia chi: 56 90, dLrdng tlirng Vuong. P. M! Qui, Long XuyOn, An GiangBAO CAO TAI CI]TNLI

Q"qi'-i:y*lstj4'*qmlLttfYi-tesv-il1y:c-l-z.'a"ry"2-Q"l:- --- --- " -*""--- - -"*---*-*---*****-"*6. Giri tri hq'p ly cria thi sin vh ng'phii tri tii chinh

Gi6 tri ghi s6 Gi6 tri hnn li'Sii cu6i kn 56 tliu nim 56 cu6i ki' 56 diu nIm

Ttii san tiii chlnh'f iOn vd c6o khohn tutrn[ dutrng tidn

Phdi thu khich lidng

Cdc khoin phai thu khhc:.l'ii sl:r rii chirrh sin sarrg di blrlC6ngN9'phiii trii tiri chinhVay vir no.Phii trzi ngudi blnCic khoirn phii trri lfi6cC0ng

28.354.283.456 7r.910.679.892 28.354.283.456199.963.659.976 264.229.420.790 195.36',7.001.947

2.6',12.279.426 3.038.869.886 2.672.279.426

527.692.018.564

82.054.856.697

2.721.640.498

545.129.819.914

84.669.293.499

2.043.257.622631.842.37

527.692.018.564

82.054.856.697

2.72t.640.49812.468.51 5.759

71.9r0.679.892259.645.411.271

3.038.869.886

545.129.819.914

84.669.293.499

2.043.257.622

5.280.000.000 s.280.000.000 1.680.000.000 1.680.000.000236.270.222.858 344.458.970.568 225.013.551.829 -------.335271'961'049

Gi6 tri lio-p ly1 cua c6c tii san tiri chinh vi no- phai tra tii chinh dugc phin 6nh theo gi6 tri c6 th6 cluo. c chuycn d6i trong mQt giao dich hi6n tai giira cdc bon

du hi0u bitit vi moug mu5n giao dich.

C6ng t1, siL dung phutrng phiip vd gia rlinh sau d0 udc tinh gi6 tri hep lli cia cic tdi sdrn tii chinh vd ng phii 1ra tii chirlh:

. Giir tri ho.p lf cira tien vzrL c6c khorin tuong duo-ng tion, phni thu kh6ch hirng, cdc khoin phii thu khdc, vay. phai trd nguiri bdn vi circ hhoan phai trirngin han t.-,nng',i.,ong giri tri s6 s6ch (d[ trt a,r-pt.,ong .no phdn u6c tinh c6 khi ndng khdng thu hdi duqc) cua c6c khoan myc na,v do r:6 k] hun ttgdtr'

o Gili tri hqr.p tyi cira cric tiri san tiii chinh sin sing d6 bdn cluo. c ni0m y6t tr0n thi trudng chr"lng kholur ld gi6 giao dichc6ng b6 rqri ngiy^k6r thirc k! kd to[n. Ddi v6i c6c tii shn tdi chinh sin sdng d6 brln chua niOrn y6t.nhut g c6 gih giao dich

chring hhoiin c6ng b6.

c6ng t1, chua thuo hi6n dinh gi6 chinh th[rc cic tii san tdi chinh sdn sang cle ban chua nlem yet va Knong co gla grao ulslr uua r u()rrB L,\

irylri,iO,r. g.,, T6ng Cihnr cl[c dfnh gi{ gi[ tri hqp 1! cua cfc tdi slLn tii chinh niiy kh6ng c6 su khic bi6t trqng v6u so v6'i gih lrl ghi s6.

Cdc sq kiQn ph6t sinh sau nchinh s6 liQu i chinh giiLa niOn d0.I(hring c6 su l

o\

N

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bo.6

i3 l,a"wOFFEE"g

l8 €17\-5-\:iI *

7 q*#tcil,6 /oJrI.Ez\o,@\tr

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FTqalra)rAl')

ra6a!t\oa.l

N

a-r)a- cOn-\oh9c?F-+Qh("lq|r)F-\o oo+

F-F-ra\ora

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mo\\oal?a\o\o

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lo t-- !?l$r !?lhhu

*l n=t Ss'l.e & alnD sI-

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l=tF

ho

F.5Y*Bz g'.ex.9Ho.€Ye R'SFB;U.:dZ-Un.o .s..Y(J0m

cry cp xNK TS cuu LoNG AG coNG HoA xA,nor cnt Ncnia vrET NAMEQc Lflp - tB Uo - H4nh Phric

Sii: 11 BC/GTT.CLAG(V/v Gidi trinh chdnh lQch l,qi nhuQnSau thad qai 3 ndm 2019 so vriri Qui 3 ndm 2018)

Long Xuydn, ngdy 12 thdng 10 ndm 2019

Ktih e*r: - uy BAN cH[Nc KHoAN NHA NIJoc- sd GrAo DICH cH(lNG KHoAN TP.HCM

Ton t6 chric ni6m ytit: coNc TY CP xI{K THUY SAN crfu LONG AN GIANG

Md chimg kho6n: ACL

Dia chi: SO qO ducrng Htng Vucmg, KCN My Qui, TP Long Xuy0n, An Giang

Giii trinh tinh hinh bi6n il6ne loi nhuin sau thuS 86o c6o teri chinh qui 3 nlm 2019 so vfiqui 3 nIm 20L8 (theo th6ng tu s6 lssl2LlsnT-BTC cfra BQ tiri chfnh ban hdrnh ngiy

06t101201s)

STT Chi ti6u Qui 3 nim 2019 Qui 3

n[m 2018

So sinhQ3l20l9 so v6i

o3i2018I BCTC Cdng ty

Mer r.470.058.134 70.356.023.03s

Gi6m83,70 %o

) BCTC Hqp nhAt 19.243.603.132 96.244.t60.474 GiAm 80.01%

l'{guvAn nhAn:1. Lqi Nhufln BCTC c6ng ty me gi6m -83,100 so v6i cung ki'ld do trong qui

3l2)lg doanh thu b6n hdng vi curg c6p dich vp giim -40,42yo, gi6 v5n hdng b6ngihm -32,73Yo, do d6 lqi nhufln gQp gi6m -6l,l4oh so v6i cing k!, b6n canh d6 chi

phi b6n hdng gi6m -30,360/o, chi phi quan ly doanh nghiQp tang 29"51% (t[ng do

trich luong th6ng l3l20l9).

2. LqiNhufln BCTC hqp nhat gi6m -80,01% so v6i cing ky ld do trong qui 312019

doanh thu b6n hang vd cung c6p dich vu gi6m -44,26Yo; gi6 v6n hdng b6n gi6m -

36,4gYo,do d6 lgi nhufln gQp gi6m -61,32yo so v6i ctng kj', b6n canh d6 chi phi b6n

hdng gi6m -37,81oh, chiphi qu6n ly doanh nghiQp tdng l9,87o/o (tdng do trich lucrng

thdng l3l2}lg),Tr6n ddy ld gi6i trinh vC tinh hinh bi6n dQng lgi nhufln sau thuS qui 3

ndm2019 so v6i qui 3 ndm 2018, Cdng ty CP XI{K Thriy S6n'Cr}u Long An Giang

kinh giii trinh. #3s'?ft,

1\t\ /6\\+,

DOC

mimmnvAnrLoAN

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