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, CONG TY CO PRAN T~P DoAN TREP TIEN LEN ,I I
! MST: 3 6 0 0 5 1 2 8 3 0 !, ----------//---------- ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, II I, II I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I
! BAo cAo TAl CHINH HOP NHAT !I • I
I Quy 2 Dam 2017 II I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I
I
G4A Khu ph8 4, Phuong Tan Hi~p, Thanh ph8 Bien Hoa, Tinh Dang Nai ,I Il -~
CONG TV CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hi~p,Thanh pho Bien Hoa, Tinh D6ng Nai
NQIDUNG
BAo cAo TAl CHiNH HQ'P NHA.TQUY2/2017
Bao cao cua Ban T6ng Giam d6c
Trang
~02-03
04-05
06
07-08
09-31
32-33
Bang can d6i ke toan hop nhat
Bao cao ket qua hoat d<)ngkinh doanh hop nh§t
Bao cao luuchuyen ti~n t~ hop nh§t
Thuyet minh bao cao tai chinh hop nhat
Giai trinh chenh lech s6lieu tren bao cao ket qua hoat dQng kinh doanh hop nh§tquy 2 nam 2017va cung ky nam truce
- 1 -
C6NGTYCOPHANT~PDOANTHtPT~NLtN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nh~tCho ky kS toantir 01/04/2017 dSn30106/2017
BAo eAo eVA BAN TONG GIAM DOC
Ban T6ng Giarn dae Congty C6 phlln T~p doan Thep Ti~n Len (sau day goi t~t la "Cong ty") trinh bay Bao cao cuaminh va Bao cao tai chinh hop nhat cua C6ngty cho narn tai chinh kSt thuc ngay 30 thang 06narn 2017.
C6NG TY
C6ng ty C6 phan Tap dean Thep TiSn Len duoc chuyen d6i ttl"C6ng TNHH TiSn Len co chung nhan dangky kinhdoanh s6 4702000255 dp ngay 22 thang 11 nam 200 I thanh c6ng ty c6 pheln; hoat dong thea Giay clnrng nhan dangkydoanh nghiep c6ng ty c6 pheln s6 3600512830 dangky lelndelu ngay 18 thang 08 nam 2009, dangky thay d6i lelnthir 8ngay 17 thang 02narn 2016 doSa KS hoach va Delu tu Tinh Dong Nai dp.
Tn,1sa clla C6ngty t?i: G4A, Khu ph6 4, PhuOng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
HOI DONG QUAN TRJ, BAN TONG GIAM DOC vA BAN KIEM soAT
Cac thanh vien clla H(>id6ng Quan trj trong nam va t?i ngay I~p bao cao nay bao g6m:
Gng Nguy~n M?nh Ha Chu tjch
Gng Nguy~n Van Quang Uy vien
Ba Ph?m Thj H6ng Uy vien
Gng DuO'ng Quang Binh Uy vien
Gng D~ng Tu~n D?i Uy vien
Cac thanh vien cua Ban T6ng Giam 06c oil oi€u hanh C6ng ty trong nam va t?i ngay l~p bao cao nay baog6m:
Ba Ph?m Thi H6ng T6ng Giam d6c
Gng Nguy~n Van Quang Ph6 T6ng Giam d6c
Gng DuO'ng Quang Binh Ph6 T6ng Giam d6c
Ba Dao Thi Kim Loan KS toan truang
Cac thanh vien clla Ban Ki~m soat bao g6m:
Ba Truong Thi Thu Hi~n Truang ban
Ba Le Thi H6ng Li~u Thanh vien
Ba Cao Thi Hoai Thu Thanh vien
Ba Nguy~n Thi Tam Thanh vien
Mi~n nhi~m thea Nghi quySt s601/20 17INQ-HDCD ngay 12/03/20 I~
Theo Bien ban DHDCD thucmg nien nam 2017 ngay12/03/2017
B6 nhi~m thea Nghi quYSt s601/20 17INQ-HDCD ngay 12/03/2017
C6NG SO TRACI'I NHI~M CVA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHiNH HQ'P NHkr
Ban T6ng Giam 06c C6ng ty chiu trach nhi~m v~ vi~c I~p Bao cao tai chinh hqp nh~t phan anh trung thl,I"C,hqply tinhhinh ho?t o(>ng, k~t qua ho?t o(>ng kinh doanh va tinh hinh luu chuy~n ti€n t~ cua C6ng ty trong nam. Trong qua trinhl~p Bao cao tai chinh h9P nh~t, Ban T6ng Giam d6c C6ngty cam k~t dil tWInthu cac yeu celusau:
Xay d\mg va duy tri ki~m soat n(>ib(>ma Ban T6ng Giam d6c va Ban quan tri C6ngty xac oinh la celn thi~t d~dam bao cho vi~c I~p va trinh bay Bao cao tai chinh hqp nh~t kh6ng con sai s6t tr9ng y~u do gian I~n ho~c donhelm I§n;
- 2 -
CONGTY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 BienHoa, Tinh Dang Nai
Bao cao tai chfnh h9P nhar
Cho ky ke toan nr0 I104/2017 den30106/2017
L\Ja chon cac chfnh sach ke toan thich h9P va ap dung cac chinh sach nay m9t each nhat quan;
Dua ra cac danh gia va du dean hopIy va than trong;
Neu ro cac chuan rnuck6 toan duoc ap dungco duoc tuan thuhay khong, co nhtrng ap dungsai lech trongy6u d€nrrurcdn phai congb6 va giai thich trong Bao cao taichfnh h9Pnhat hay khong;
Lap va trlnh bay cac Bao cao taichinh h9P nh~ttren co So' tuan thu cac Chuan rrurck€ toan, Ch€ d9 k€toan doanhnghiep VietNam va cacquy djnh hi~n hanh co lien quan den vi~c I~p va trinh bay Bao cao tai chinh h9P nh~t;
L~p cac Bao cao tai chinh h9P nh§t dl,fa trenco So' hO<;ltd('mg kinh doanh lien tl,lC,tru tmemg h9P khong th€ chor&ngCong ty se ti€p tl,lChO<;ltd9ng kinh doanh.
Ban T6ng Giam d6c Cong ty dam bao r&ng cac s6 k€ to an dugc luu gifr d~ phan anh tinh hinh tai chfnh cua Cong ty, vaim(rc d9 trung thl,l'c, h9P Iy t<;lib~t Clrthai di~m nao va dam bao r&ng Bao cao tai chfnh h9P nh~t tuiin thu cac quy dinhhi~n hanh cua Nha nuac. Dangthai co trach nhi~m trong vi~c bao dam an toan tai san cua Cong ty va thl,l'Chi~n cac bi~nphap thich h9P d@ngan ch~n, phat hi~n cac hanh vi gian I~n va cac vi ph<;lmkhac.
Ban T6ng Giam d6c Cong ty cam k€t r&ng Bao cao tai chinh h9P nh~t da phan anh trung thllc va h9P Iy tlnh hinh taichfnh cua Cong ty t<:litho'i di@mngay 30 thang 06 nam 2017, k€t qua hO<:ltd9ng kinh doanh va tinh hlnh Iuu chuy@ntient~ cho ky k€ toan k€t thuc cling ngay, phli h9P vai Chu§n mllC, Ch€ d9 k€ toan doanh nghi~p Vi~t Nam thea dung thongtu 200/20 14/TT IBTC ngay 22112/2014 cua B9 tai chinh va tuiin thtl cac quy dinh hi~n hanh co lien quan den vi~c I~p vatrinh bay Bao cao tai chfnh h9P nh~t.
Cam I<~tkhac
Ban T6ng Giam d6c cam k€t r&ng Cong ty khong vi ph<;lmnghlaY\I cong b6 thong tin thea quy dinh t<;liThong tu s6155/20 I 5/TT-BTC ngay 06 thang 10 ntUTI2015 cua B9 Hi chfnh huang d~n v~ vi~c cong b6 thong tin tren thi tmemgchu'ng khoan.
Thay m~t Ban T6ng Giam d6c
Chu tich H9i dang quan tri
D6ng Nai, ngay 22 thang 07 nam 2017
- 3- \
----
CONG TV CO PH AN T~P DOAN THEP TIEN LENG4A, Khu ph6 4, PhuongTanHiep, Bao cao tai chinh hop nh:1tThanh Eh<3Bien Hoa, Tinh D6ng Nai Cho k~ k€ toan nr01/04/2017 d€n 30106/2017
BANG CAN DOl KE ToAN HOP NHATTal ngay 30 thang 06 narn 2017
MilTAl sAN Thuyet 30/06/2017 01/0112017
s6 minh VND VND100 A, TAl sAN NGAN H.:\N 2,292,779,668,543 1,771,901,209,296
110 I. Ti~n va cac khoan nrong diro'ng ti~n 3 104,III ,420,383 85,175,085,583III I. Ti€n 67,201,711,493 44,684,379,519112 2. Cac khoan tuong DUong ti€n 36,909,708,890 40,490,706,064
120 II. Dllu tu tai chinh ng~n han 4 7,661,049,532 10,969,265,025121 I. Chung khoan kinh doanh 9,707,823,450 17,202,950,886
\122 2. Du phong giarn gia chung khoan kinh doanh (2,046,773,918) (6,233,685,861) ~~
130 III. Cac khoan phat thu ng~n han 377,621,]26,096 27],776,478,]84131 1. Phai thu ngan han ella khach hang 5 35 1,238,317,383 231,788,795,209132 2. Tra tnroc eho nguoi ban ngan han 14,147,559,779 25,647,413,515135 5. Phai thu v€ cho vay ngan han 10,620,000,000 10,620,000,000136 6. Phai thu ngan han khac 6 5,455,65I,043 6,559,562,191137 7. 01,1'phong phai thu ngan han kh6 doi (3,840,402,109) (2,839,292,731)
140 IV. Hang t6n kho 7 1,758,132,112,540 1,393,933,544,679141 I. Hang t6n kho 1,775,267,785,576 1,414,547,457,418149 2. Du phong giarn gia hang t6n kho (17,135,673,036) (20,613,912,739)
150 V. Hi san ng~n han khac 45,253,959,992 10,046,835,825151 I. Chi phi tra truce ngan han 8 884,833,126 704,161,403152 2. Thu€ gia tri gia tangducc khau tnr 44,369,068,813 9,342,652,843153 3. Thu€ va cac khoan khae phai thu Nha nuO'e 16 58,053 21,579
200 B. TAl SAN DAI H.:\N 633,480,905,462 621,924,923,999
210 I. Cae I<hoan phai thu dai h~n 10,600,000 10,600,000216 6. Phai thu dai h<;lnkhae 6 10,600,000 10,600,000
220 II. Hi san e6 djnh 319,796,634,942 327,]64,715,799221 I. Tai san e<3dinh hu'u hlnh 10 197,250,806,175 205,030,467,684222 Nguyen gia 363,25 1,214,028 363,052,370,099223 Gia trj hao mon luy k€ (166,000,407,853 ) (158,021,902,415)227 3. Tai san e6 djnh vo hlnh 11 122,545,828,767 122,134,248,I 15228 Nguyen gia 131,160,907,720 130,115,306,720229 Gia trj hao mon luy k@ (8,615,078,953) (7,981,058,605)
230 III. Bfit d(lng san dllu tu' 12 26,005,034,255231 Nguyen gia 26,005,034,255
240 IV. Hi san dO' dang dai h~n 9 66,927,074,273 89,S]5,555,921242 2. Chi phi xay dt,rngCO' ban do dang 66,927,074,273 89,515,555,921
250 IV. Dllu tu' tai ehinh dai hl;ln 4 208,435,937,956 192,7]9,868,209252 2. Deiu tu VaGeong ty lien k€t, lien doanh 208,435,937,956 192,719,868,209
260 V. Hi san dai hl;ln I<hae 12,305,624,036 12,514,]84,070261 I. Chi phi tra twO'e dai h<;ln 8 12,305,624,036 12,514,184,070
270 TONG C(>NG TAl SAN 2,926,260,574,005 2,393,826,133,295- 4 -
CONG TY CO PIIAN T~P BOAN THEP TIEN LEN
G4A, Khu ph5 4, Phuong'Tan Hi~p,Thanh phd Bien Hoa, Tinh D6ng Nai
BaD CaD tai chinh ho'p nhat
Cho ky ke roan tir 01/04/2017 den 30106/2017
BANG CAN DOl KE ToAN HQ'P NHATT~i ngay 30 thang 06 nlim 2017
(ti~p theo)
Mil
so NGUONVON Thuy~tminh
300 A. NO' PI-L.\I TRA
310 I. NQ'ngan han
311 I. Phaitranguoibannginh~n312 2. Nguoi mua tra ti~n truce ngan han
313 3. Thue va cac khoan phainQPNha mroc
314 4. Phai tra nguoi lao dQng315 5. Chi phi phai tra ngan han318 8. Doanh thu chua thuc hien ngan han319 9. Phai tra ngan han khac320 10. Vay va no thue tai chinh ngan han322 12. Quy khen thuong, phuc IQ'i
330 II. NQ'dai han
337 7. Phai tra dai han khac
400 B. VON CHi) soHUU
13
16
14
15
17
15
410 I. van chu so'huu
411 I. Vdn gop cua chu so huu
411 a - C(5phieu phd thongco quyen bidu quyet
411 b - csphieu U'U tlGi
412 2. Thang du vdn c6 phan
415 5. C6phieuquy
418 8. Quy d§u nr phat trien
421 II. LQ'i nhuan sau thue chua phan phdi
LN chua phdn ph6i lily ki tlin cu6i kj; tnro'c
LN ch~raphdn ph6i kj; nay
429 13. LQ'iIch cd dong khong ki~msoM
18
440 TONG CONG NGUON VON
06 Thi Kim Dung
Nguoi l(ip
D6ng Nai, ngay 22 thang 07 nam 2017
- 5 -
30/06/2017
VND
1,519,286,723,940
1,519,137,123,940
178,414,583,372
9,230,031,035
43,132,629,570
2,374,876,309
308,351,008
72,000,000
4,578,152,766
1,275,639,476,654
5,387,023,226
149,600,000
149,600,000
1,406,973,850,065
1,406,973,850,065
846,455,640,000
846,455,640,000
21,743,395,153
(8,993,360,790)
51,546,932,622
469,497,269,840
290,712,911,504
178,784,358,336
26,723,973,240
2,926,260,574,005
01101/2017
VND
1,083,987,954,593
1,083,832,I54,593
103,765,251,200
15,985,00I,879
38,016,018,602
6,693,770,636
1,187,782,860
72,000,000
2,585,591,103
909,660,303,087
5,866,435,226
155,800,000
155,800,000
1,309,838,178,702
1,309,838,178,702
846,455,640,000
846,455,640,000
21,743,395,153
(8,993,360,790)
51,546,932,622
373,898,475,504
(83, (J08,033,868)
456,906,509,372
25,187,096,213
2,393,826,133,295
CONG TY CO PHAN T~P £)OAN THEP T1EN LEN
G4A, Khu ph6 4,PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh 86ng Nai
Bao clio tai chinh hop nhat
Choky k~ roan tu 0I 104/2017 d~n30106/2017
BAo cAo KET QuA HO';'T DONG KINH DOANH H<JPNHA.TTir 0110412017d~n 30/06/2017
Ma s6 CHi T1EU
01 1. Doanh thu ban hang va cungdp djch vI)
02 2. Cac khoan giarn trirdoanh thu
10 3. Doanh thu thuan ban hang va cungdp djch VI)
11 4. Gia v8n hang ban
20 5. LQi nhuan gQPv~ ban hang va eungdp djch vu
21 6. Doanh thuheat dong tai chinh
22 7. Chi phi tai chinh
23 Trangdo: Chi phi liii vay
24 8. Ph§.nHlihoac 16trong cong ty lien doanh, lien k~t25 9. Chi phi ban hang
26 10. Chi phi quan Iy doanhnghiep
30 11. Lo'i nhu~n/(16) thu~ntil" hoat dQng kinh doanh31 12. Thu nhap khac
32 13. Chi phi khac
40 14. Lei nhu~n khac
50 15. T6ng 1Qinhuan k~ roan trutrc thu~
51 16. Chi phi thu~ thunhap doanhnghiep hien hanh
52 17. Chi phi thu~ thunhap doanhnghiep hoan lai
60 18. LQi nhuan sau thu~ thu nh~p doanh nghiep
61 19. Lgi nhu~n sau thu~ ciia c6 dong ciia eong ty m~62 20. LQ'inhu~n sau thu~ eiia c6 dong khong ki~m soM70 21. Liii eo' ban tren c6 phi~u
£)6 Thj Kim Dung
Nguai I~p
D6ng,Nai, ngay 22 thang 07 nam 2017
Quj' 2
Thuyetminh
Til' 01/04/2017 d~n30/06/2017
Til' 01/0412016 d~n30/06/2016
20
21
VND
1,211,033,461,019
274,153,517
1,210,759,307,502
1,084,869,448,242
125,889,859,260
2,680,712,893
21,129,670,485
22,070,795,880
938,942,653
11,906,665,551
8,928,594,693
87,544,584,077
866,146,596
403,533,881
462,612,715
88,007,196,792
18,467,239,127
22
23
24
27
27
25
26
29
29
69,539,957,665
30
68,946,770,622
593,187,043
829
.kThi I(;m Lo."K~toan tru6ng
- 6 -
VND
893,929,227,034
294,663,411
893,634,563,623
684,442,454,384
209,192,109,239
1,832,839,257
14,239,673,632
15,030,926,111
6,994,608,970
12,337,727,116
9,008,049,602
182,434,107,116
363,680,773
359,145,787
4,534,986
182,438,642,102
27,195,073,474
2,102,510,261
153,141,058,367
150,522,630,951
2,618,427,416
Luy k~ d~u nam d~n cu6i ky
Tir01l01l2017 d~n Til' 01101/2016 d~n30/06/2017 30/06/2016----------------
VND VND
2,259,982,253,176 1,902,390,622,352
485,878,830 300,377,6592,259,496,374,346 1,902,090,244,6931,972,844,231,634 1,563,090,804,014
286,652,142,712 338,999,440,679
4,1 10,113,320 3,324,370,01633,389,079,531 27,287,981,54635,914,815,442 26,936,212,03515,716,069,747 12,127,032,95224,458,134,066 22,546,12 1,47722,160,362,790 16,541,363,314
226,470,749,392 288,075,377,3102,467,205,050 2,083,127,8601,006,056,014 661,158,0891,461,149,036 1,421,969,771
227,931,898,428 289,497,347,08145,437,453,483 28,527,407,492
2, 102,510,261182,494,444,945 258,867,429,328
178,784,358,336 254,399,203,0343,710,086,609 4,468,226,294
3,058
Chu tich HOid6ng quan tri
C6NGTyc6PHANT~PDOANTHtPTdNLtN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh 86ng Nai
Bao cao tai chinh hop nh§t
Cho ky k€ toan tir 01/04/2017 d€n 30106/2017
BAo cAo LUU CHUYEN TIEN T:E:HQP NHAT(Theo phuong pluip gidn alp)
Til' 0110112017 d~n30106/2017
Miiso CHi rrsu
I. Luu chuyen ti~ntil' hoat dQng kinh doanh
01 1. La! nhu{in trutic tllUl
2. ou« chinlt cho cdc khoiin
02 Khau hao tai san c6 dinh va bat dong san dftu nr
03 Cac khoan du phong
04 Lai, 16chenh lech ty gia h6i doai do danh gialai cac khoan muc tiSn t~ co g6c ngoai t~
Lai, 16nr hoat dong dftu nr05
06 Chi phi Hliyay
08 3. La! nhu(ill lir hO(lt ([{jng kinh doanh trucetltay ([iu van luu ([{jng
09
10
II
Tang, giarn cac khoan phai thu
Tang, giam hang t6n kho
Tang, giam cac khoan phai tnl (khong k~ lai yayphai tra, thu€ thu nh~p doanh nghi~p phai nop)
Tang, giam chi phi tra tru6c
Tang, giam chtmg khoan kinh doanh
TiSn lai yay da tra
Thu€ thu nh~p doanh nghi~p dil nop
12
13
14
15
16 TiSn thu khac tll' ho~t dong kinh doanh
17 TiSn chi khac cho ho~t dong kinh doanh
20 Lu:u chuy€n liin thudn tir hO(lt ([{jng kin" £loan"
II. Luu chuy~n ti~n til' ho:}t dQng dAu tu'
21 I. TiSn chi d~ mua slim, xay dl,lTIgtai san c6 dinhva cac tai san dai h.;mkhac
22 2. TiSn thu til' thanhIy, nhuQ1lgban tai san c6 dinhva cac tai san dai h~n khac
27 7. Ti€n thu lili cho yay, c6 ttl'Cva lqi nhu~n duqc
30 Lim chuy€n tMn tlludn tir IIo(lt ([{jng ([(iu Itr
III. Lu'u chuy~n ti~n til' ho:}t dQng tai chinh
33 3. Ti€n thu til' di yay
34 4. Ti€n tra nq g6c yay
36 6. C6 tll'C,Iqi nhu~n da tra cho chusa h(l'u
40 Lll'U chuy€n tiin Ihudn tir /1O(lt([{jng titi chill"
- 7 -
Thuy~tminh
Til' 0110112017 d~n30106/2017
VND
227,931,898,428
10,919,282,779
(6,664,042,268)
(17,254,451,543)
35,914,815,442
250,847,502,838
(141,938,290,541 )
(360,720,328,158)
67,358,058,109
27,888,311
7,495,127,436
(36,811,281,125)
(44,327,000,180)
(459,412,000)
(258,527,735,310)
(7,038,369,270)
227,272,727
1,479,865,086
(5,33] ,231 ,457)
2,066,148,321,751
(1,700,169,148,184)
(83,183,872,000)
282,795,30 1,567
Til' 01/0112016d~n30/06/2016
VND
289,497,347,081
10,900,840,520 ~ I
(44,469,129,522) I....I-,:;
( 13,806,743,905)
26,936,212,035
269,058,526,209
2,177,221,468
(622,723,169,999)
4,662,297,453
(1,418,662,337)
5,312,874,953
(27,870,772,788)
( 148,094,500)
(370,949,779,541 )
(9,068,639,861 )
136,363,636
1,602,557,103
(7,329,719,122)
2,031,201,722,791
(1,647,323,401,179)
-,
383,878,321,612
C6NGTyc6PHANT~PBOANTH~PTItNLtN
G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tal chinh hop nhfit
Cho ky k~ toan tu 01104/20 17d~n 30106/2017
BAo cAo LUU CHUYEN TlEN T:¢ HOP NHAT(Theo phtrang pluip gidn nip)Til' 01/0112017d€n 30106/2017
50 Luu chuyen ti~n thuan trongky 18,936,334,800 5,598,822,949
60 Ti~n va turrng du'o'ng ti~n dAuky 85,175,085,583 98,467,847,773
61 Anh huong cua thay d6i ty gia h6i doai guy d6i ngoai t~
70 Ti~n va tuong durmg ti~n cU6iky 3 104,111,420,383 104,066,670,722
B6 Th] Kim Dung
Nguoi I~p
DongNai, ngay22 thang 07 ndm 2017
K~toan twang Chu rich HQi d6ng quan trj
,- 8-
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CONG TV CO PHAN T~P HOAN THEP TIEN LEN
G4A, Khu ph6 4,Phuong'Tan Hiep,
Thanh ph6 BienHoa, Tinh D6ng NaiBao cao tai chinh hop nh§t
Cho ky k~toan til' 01/04/20 17 d~n30106/2017
nAN THUYET MINH BAo cAo TAl CHiNH HOP NHATTil' 01/04/2017 d~n 30/06/2017
. THONG TIN CHUNG
1.1 Hlnh tlurc so' htru van
Cong ty C6 phan Tap doan Thep Ti~n Len duoc chuyen d6i tLI'Cong TNHH Ti~n Len co chung nhan dangky kinhdoanh s6 4702000255 dp ngay 22 thang II nam 2001 thanh congty c6 phan; hoat dong thea GiclYchung nhan dangky doanh nghiep congty c6 phan s6 3600512830 dangky I~n d~u ngay 18 thang 08 nam 2009, dangky thay d6i I~nthu 8 ngay 17 thang 02 nam 2016 doSo' K~ hoach va D~u nr Tinh 86ng Naicap,
Tn,1So' chfnh cua Cong ty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hca, Tinh D6ng Nai.
V6n di~u I~ cua Cong ty thea dangky la 846.455.640.000 d6ng, tuong duong 84,645,564 c6 phan, menh gia mot cclph~n la 10,000 d6ng.
cC6 phi~u cua Congty chfnh thel'c dang ky giao dich tc;tiSo' Giao dich Cherng khoan Thanh ph6 H6 Chf Minh til' ngay 16thang 03 nam 20 10 v6i mil giao dich Ia TLH.
Thong tin v~ cac cong ty con, cong ty lien k~t cua Cong ty xem chi ti~t tc;tiThuy~t minh s6 4c.
1.2 Nganh ngh~ kinh doanh
Hoc;ttd<)ngkinh doanh cua Cong ty g6m:
- San xu§t s~t, thep, gang. Chi ti~t: San xu§t s~t, thep (khong san xu§t t<;litnlsa);
- Ban buon kim loc;tiva qu~ng kim loc;ti.Chi ti~t: Ban buon s~t, thep, nhom, d6ng nguyen li~u;
- Ban Ie d6 ngu kim, son, kfnh va thi~t bi I~p d~t khac trong xay dl,mg trong cac clra hang chuyen doanh;- Ban buon may moc, thi~t bi va ph\1 tung may nong nghi~p;
- Dc;tiIy, moi gi6i, d§u gia. Chi ti~t: Dc;tiIy, moi gi6i thuong mc;ti(tru' moi gi6i b§t d9ng san);- B6c x~p hang h6a;
- Xay d\1'ngnha cac loc;ti;
- Xay d\1'ngcac cong trinh cong ich;
- Chu~n bi m~t b~ng;
- Hoan thi~n cong trinh xay d\1'ng;
- L~p d~t h~ th6ng cap, thoat nu6c, 10suai va di~u hoa khong khf;- L~p d~t h~ th6ng xay d\1'ng khac;- eho thue xe d<)ngco;
- Ban buon 0 to va xe co d<)ngco khac;
- Ban Ie 0 to con (loc;ti12 ch6tra xu6ng);
- Kinh doanh b§t d<)ngsan, quy~n suod\1ng d§t thu<)c chuSo' hti'u, chu suod\1ng ho~c di thue;
- Nha hang va cac dich V\1an u6ng phl,lc Vl,lluu d<)ng(khong kinh doanh tc;titr\1sa);
- Ban Ie khac trong cac cU'ahang kinh doanh t6ng hqp: Kinh doanh trung tam thuong mc;ti;- Kho bili va luu gifr hang h6a;
- Tr6ng rU'ngva cham s6c rU'ng;
- Cua, xe, bao g6 va bao quan g6 (khong hoc;ttd9ng tc;titrl,l s6);
- Hoc;ttd<)ng ki~n truc va tu v§n ky thu~t c6 lien quan. Chi ti~t: tu v§n, thi~t k~ k~t du cong trinh xay d\1'ng dan d\1ng,cong nghi~p;
- Ban buon v*t li~u, thi~t bi I~p d~t khac trong xay d1,l'ng.Chi ti~t: ban buon v*t li~u xay d1,l'llg,g6 cay va g6 ch~ bi~n(khong chu'a hang tc;titr\1 s6);
-9-
CONG TY CO PHA.NT~P DOA.NTHEP TlEN LEN
G4A, Khu ph6 4, PhucmgTiin Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tal chinh ho'p nh§t
ChD ky k~ to' an tLI'0 1/04/20 17 d~n 30106/2017
HD~t d9ng kinh doanh cua Congty gom (tiep theo):
- Lap d~t h~ thong dien;
- Van tai hang hoa bangduongb9;
- Xay dung cong trlnh duong s~t va duong bo;
- Xay dung cong trinhky thuat vadan dung khac;
- Gia cong cokhi, XLI'Iy va trang phukim ID~i. Chi ti~t: gia cong cokhi, (tru xi rna - khong gia cong tai tru so);
- Sua chuamay moe thiet bj,Chi tiet: suachua maynong nghiep (khongsua chua tai tru so);
- San xuat may nong nghiep vaHim nghiep, Chi tiet: sanxufit may nong nghiep (khongsan xuat tai tru so);- Ban phu tung va cac b9 phan phu trQ'cua 0 to va xe co dongco khac;- Dich VI,Iluu tru ng~n ngay (khong kinh dDanh t~i trl,l s6');
- HD~t dqng cua cac cong vien vui chai va cong vientheD chu d~, Chi ti~t: kinh dDanh khu du lich sinh thai (kh6ng kinhdDanh t~i trl,l s6');
- HD~t dqng dich VI,Ih6 trQ' trl,l'cti~pChD v~n tai dUOng thuy;- Khai thac g6 (g6 rLrng tr6ng),
2 . CHE DO vA Cl-ljNI-I SACH KE ToAN Ap Dl)NG T~I CONG TY,)
2.1 Ky k~ toan, oo'nvi tj~n t~ sIr dl,lIlg trong I<~toan
Ky k~ tDan nam cua Cong ty b~t d§util' ngay 0 I10 I va k~t thuc VaDngay 31/12 hang nam,
Dun vi ti~n t~ su' dl,lng trong ghi chep k~ tDan la d6ng vi~t Nam (vND),
2.2 Chuiin mllc va Ch~ oi,>k~ toan ap dt,lIlg
chi d(5M loemap d~tng
Cong ty ap dl,lI1gCh~ dq K~ tDan dDanh nghi~p ban hanh theD Thong tu200/20 14/TT -BTC ngay 22112/2014 cua B9Hi chinh,
Tuyen b6v~ vi¢c tudn thit Chudnnl1!C Mloan va Chi d(5ki toan
Cong ty da ap dl,lng cac Chwln ml,l'ck@tDan vi~t Nam va cac van ban huong d~n Chu~n ml,fcdO' Nha nU'()'cda ban h<'mh,Cac baD CaD tai chinh duQ'c I~p va trinh bay theD dung mQi guy dinh cua tlrng chu~n ml,l'C,thong tu huang d~n thl,l'chi~n chu~n ml,l'Cva Ch@d9 k@tDan hi~n hanh dang ap dl,lng,
Hinh IMc ki loan ap dl,mg
Cong ty ap dl,lng hlnh thlic k@tDan tren may vi tinh,
2.3 Cong cl} taj chinh
Ghi nh(in ban ddu
Hi san tai chinh
Hi san tai chinh cua Congty baD g6m ti~n va cac khDan tlJ'O'ngdUDng ti~n, cac khDan phai thu khach hang va phai thukhac, cac khDan ChDvay, cac khDan et§u tu ng~n h~n va dai h\ln, T(li tho'i eti~m ghi nMn ban et§u, tlli san tai chinh etuQ'cxac dinh theD giamua/chi phi phat hanh C9ng cac chi phi phat sinh khac lien guan trl,l'cti@pd~n vi~c mua, phat hanh taisan tai chinh eto,
- 10-
CONG TY CO PHAN T~P nOAN THEP TIEN LEN
G4A, Khu ph6 4,Phuong'Tan Hi~p,Thanh ph6 BienHoa,Tinh D6ng Nai
Bao cao tai chinh ho'p nhiltCho ky k~ roan tll' 01104/2017 d~n 30106/2017
No phai tra tai chinh
No phai tra tai chinh cua Congty bao gom cac khoanvay, cac khoan phai tra ngiroiban va phai tra khac,chi phi phaitra, Tai thai diem ghinhan l~n d~u, cac khoan no phaitra tai chinh duoc xac djnhthea gia phat hanh cong cacchi phiphat sinh lien quantrue ti~p d~n vi~c phat hanh no phai tra tai chinhdo.
Gia tri saughi nhdnban eMu
Hien tai chua co cac quy djnh v€ danh gia lai cong cu tai chinh sau ghi nhan ban d~u.
2.4 Ti~n va cac khoan turrng durrng ti~n
Ti€n va cac kholin tU'Cmgduang ti€n bao g6m ti€n m~Ht;;tiquy, ti€n gi'l'ingan hang, cac kholin d~utu ngl1n h;;tnco thaigian dao h;;tnkhong qua03 thang, c6 tinh thanh kholin cao, co khli nang chuyen d6i d€ dang thanh cac luqng ti€n xacdinh va khong co nhi€u rui ro trong chuyen d6i thanh ti€n.
2.5 Cae khoan dfill tu' tai ehinh
Cht:rng khoan kinh doanh rna trong do Cong ty nl1mgiG'vi ml,!cdich kinh doanh dugc ghi s6 k~ toan thea gia g6c, baog6m: Gia mua c9ng(+) cac chi phi mua (n~u co) nhu chi phi moi gioi, giao dich, cung dp thong tin, thu~, I~ phi vaphi ngan hang. Gia g6c cua chung khoan kinh doanh dugc xac dinh thea gia tri hgp Iy cua cac khoan thanh to<1nt;;tithai diem giao dich phat sinh.Thai diem ghi nh~n cac khoim ch(rng khoan kinh doanh la thai diem nM d§u tu coquy€n s6' hG'uCl,!the nhu' sau:
J.
- ChLrng khoan niem y~t dugc ghi nh~n t<;1ithai di€m khop I~nh (T+0);
- ChLmg khoan chua niem y~t dugc ghi nh~n t<;1ithai di€m ehinh thLl'eco quy€nsa hG'uthea quy dinh eua phap lu~t.
D§u tu nl1mgiG'd~n ngay da~ h;;tn la cae khoan d§u tu nam giG'd~n ngay dao h;;tn(ngoai cae khoan ch(mg khoankinhdoanh) nhu: Cac khoan ti€n gU'ingan hang co ky h<;1n(bao g6m ea eac 10<;1itin phi~u, ky phi~u), trai phi~u, e6 phi~u uud1iiben phat hanh bat bU9Cphai mua l;;tit;;tim9t thai di€m nh11tdinh trong tuang lai va cae khoan chovay nl1m giu- d~nngay dao h;;tnvoi ml,!edich thu )1iihang ky va cac khoan d§u tu nam giG'd~n ngay dao h;;tnkhae.
D§u tu nam giG'd~n ngay dao h;;tnt;;tithai di€m bao cao, n~u:
- Ky phi~u, tin phi~u kho b;;tc, ti€n gU'ingan hang co thai h;;tnthu h6i ho~c dao h<;1nkhong qua 3 thang k§ tll' ngay muakhoim d§u tu d6 dugc eoi la "tuang duang ti~n";
- C6 tho'i h;;tnthu h6i v6n duoi ) nam ho~e trong I ehu ky kinh doanh duge phan lo;;ti la tai san ngl1n h<;1n;
- Co thai h<;1ntim h6i v6n tren 1 nam ho?c han I ehu ky kinh doanh duge phan lo;;ti la tai san dai h<;1n.
Cae khoan d§u tu vao cae eongty con ma trong do Cong ty nam quy€n ki€m soat duge trinh bay theo phuO'ng phap giag6e. Cae khoan phan ph6i Igi nhu~n rna eongty mt( nh~n duve til' s6 Igi nhu~n lay k~ clla cae congty con sau ngayeong ty mt( nam quy~n ki~m soat duge ghi van k~t qua hO<;1td9ng kinh doanh trong nam ella eong ty mt(. Cac khoanphan ph6i khae duge xem nhu ph§n thu h6i clla cae khoan d§u tu va duge tril' vao gia tri d§u tu.
Cae khoan d§u tu vao cac cong ty lien k~t rna trong d6 Cong ty c6 anh huang dang k~ dUQ'etrinh bay theo phuO'ngphap gia g6c. Cae khoan phan ph6i Igi nhu~n ttl' s6 Igi nhu~n thu§n IGy k~ clla cae cong ty lien k~t sau ngay d§u tudugc phan b6 van k~t qua ho;;tt d9ng kinh doanh trong nam cua Cong ty. Cac khoan phan ph6i khac dugc xem nhuph§n thu h6i cae khol'm d§utu va dugc tru vao gia tri d§u tu,
DI,!'phong giam gia d§u tu dugc I~p vao thai diem cu6i qui la 56 chenh I~ch giG'a gia g6c eua cae khoan d§u tu dugch;;tchto an tren s6 k~ toan Ion han gia tri thi tfU'ang ho~c gia tri hQp Iy cua chung t;;tithai diilm I~p dl,!'phong.
- 11 -
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A, Khu pho 4, PhuongTan Hi¢p,Thanh ph6 Bien Hoa, TinhDong Nai
Bao cao tai chinh hop nhfit
Cho ky k~ toan tLI'01/04/20 17 d~n 30106/2017
2.6 Cac khoan phaithu
Cac khoan phaithu duoc trinh bay tren Bao cao taichinh theagia tri ghi s6 cac khoan phaithu khach hang va phai thukhac sau khi tnr di cac khoan duphong duoc I~pcho cac khoan no phaithu kh6 doi,
D"I' phong no phai thu kh6 doi duoc trlch I?p cho tung khoan phaithu kh6 doi din CLI'VaGtu6i no qua han cua cackhoan no hoac du kienmLI'Ct6n that c6 th~ xay ra.
2.7 Hang tiln kho
Hang t5n khoduoc tlnh thea gia goc. Truong hop gia trithu§n c6 th~thtrc hien dirocthc1phon gia g6c thl hang t5n khoduoc tinh thea gia tr] thu§n c6 th~ th"l'e hi~n dugc. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~ bi~n va cacchi phi lien quan tr\Ic ti~p khac phat sinh d~ e6 dugc hang t6n kho(1 dia di~m va tr\lng thai hi¢n t~i.
Gia tri hang t6n kho dugc xac dinh thea phuong phap blnh quiln gia quy~n.
Hang t6n kho dugc Iwch toan thea phu'O'ngphap ke khai thuang xuyen.
D"I'phong giam gia hang t5n kho duge I~p VaGthai di~m cu6i qui la s6 chenh I~ch giCi'agia g6c clla hang t5n kho I&nhun gia tri thu§n c6 th~ th\Ic hi~n dugc.
2.8 Hi san c6 djnh va kh§u hao tai san e6 djnh
Hi san e6 dinh hil'u hlnh, tai san c6 dinh vo hlnh duge ghi nh?n thea gia g6e. Trang qua trlnh Sll'dVng, tai sanc6 dinhhilu hlnh, tai san e6 dinh vo hlnh duge ghi nh~n thea nguyen gia, hao man luy k~ va gia tri can I\li.
Khc1uhao duge trieh thea phuong phap duang th~ng. Thai gian khc1uhao duge u&e tinh nhu sau:
- Nha elm, V?t ki~n truc
- May m6e, thi~t bi
- Phuung ti~n v?n tai
- Thi~t bi van phong
05 - 30 nam
05 - 10 nam
06 - 10 nam
03 - 05 nam
2.9 Thu~ thu nh~p h03n I~i
Thu~ thu nh?p hoan I\li dugc xac dinh cho cae khoan chenh I~eh t\lm thai t~i ngay k~t thuc ky k~ toan nam giCi'acO' satinh thu~ thu nh?p cua eac tai san va ng phai tra va gia tri ghi s6 cua chung ehomve dich I?p bao cao tai chinh. Hi santhu~ thu nh?p hoan I~i va thu~ thu nh~p hoan I\li phai tra dugc xac dinh thea thu~ sUc1td\I tinh se ap dVng cho nam taisan dugc thu h5i hay ng phai tni dU'ge thanh toan, d\Ia tren cac mere thu~ sUc1tva lu~t thu~ c6 hi¢u Iv'c VaGngay k~tthuc ky k~ toan nam.
2.10 Chi phi tra tmO'c
Cac chi phi tra tru6c chi lien quan d~n chi phi san xUc1tkinh doanh Cllami)t nam tai chinh ho~cmi)t chu ky kinh doanhdugc ghi nh~n la chi phi tra tru6c ng~n h\ln va dU'9'etinh VaGchi phi san xUc1tkinh doanh trong nam tai ehinh.
Cae chi phi da phat sinh trong nam tai ehinh nhung lien quan d~n k~t qua hO\lt di)ng san xUc1tkinh doanh eua nhi@unien di) k~ to an duqc h\leh toan VaGchi phi tra tru6c dai h~n o~ philn b6 d§n VaGk~t qua hO\lt oi)ng kinh doanh trongcac nien oi) k~ toan sau.
vi¢c tinh va philn b6 chi phi tra tru6c dai h~n VaGchi phi san xUc1tkinh doanh tLrng ky h\lch toan ouqc can cu'VaGHnhchc1t,mu'c oi) tung 10\li chi phi o~ ch9n phuong phap va tieu thu'C philn b6 hqp IY. Chi phi tra tru6c ougc philn b6 d§nVaGchi phi san xUc1tkinh doanh thea phuong phap duong th~ng.
- 12 -
CONG TY CO PHAN T~P DOAN Tl-fEP TIEN LEN
G4A, Kim ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinhhop nhfttCho ky k~toan tu 0 1/04/2017 d@n30106/2017
2.11 NQ'phai tra
CaC khoanphai tra duoc trinh bay tren Bao C{lOtai chinh thea gia tri ghi s6 cac khoan phai tra nguoi ban, phai tra nQib9 va phai trakhac,
2.12 yay va no' thue tai chinh
CaC khoan phai tra ducc trinh bay tren Bao cao tai chinh thea gia tr] ghi s6 cac khoan khoan tiSn yay, no thue Utichinh.
2.13 Chi phi oi yay
Chi phi di yay duoc ghi nhan vao chi phi san xuat, kinh doanh trong narn khi phat sinh, tru chi phi di yay lien quantrue ti~p d~n viec d~u tu xay dung hoac san xuat tai san do dang ducc tinh vao gia tr] cua tai san do (duoc v6n hoa)khi c6 au cac diSu ki~n quy ainh trong Chu~n mvc K~ toan vi~t Nam s6 16 "Chi phi di vay".
Chi phi di yay lien quan trl,l'cti~p d~n vi~c o~u tu xay dl,lng hO(lcsan xu§! tai sanda dang dn c6 tho'i gian du dai (tren12 thang) a~ c6 th~ dua vao suodVng thea mvc dich dinh truac hO(lcban thi dugc tinh vilOgia tri cua tai sand6 (duQ'cv6n hoa), bao g6m cac khoan lili tiSn yay, phan b6 cac khoan chi~t kh§u hoi;1cphv tr9i khi phM hanh trai phi~u, cackhoan chi phi phv phat sinh lien quan tai qua trinh lam thu tvc vay.
\
2.14 Chi phi phai tra~i'
Cac khoan chi phi thv'c t~ chua phat sinh nhung auQ'c trich tru6c vao chi phi san xu§t, kinh doanh trong nam d~ dambao khi chi phi phM sinh thl,l'ct~ khong gay d9t bi~n cho chi phi san xu§t kinh doanh tren cosa dam bao nguyen t~cphu hqp gil1'adoanh thu va chi phi. Khi cac chi phi d6 phat sinh, n~u c6 chenh I~ch vai s6 dil trich, k~ toan ti€n hanhghi b6 sung hoi;1cghi giam chi phi tuang ung vai ph~n chenh I~ch.
2.15 V5nchuso'hu'u
v6n d~u tu cua chusa hilu dUQ'cghi nh~n thea s6 v6nthV'c g6p cua chusa hU·u.
Thi;1ngdu v6n c6 ph§n dugc ghi nh~n thea s6 chenh I~ch Ianhanlhoi;1cnh6 han gil1'agia thV'c t€ phM hanh va m~nh giac6 phi€u khi phM h2mh c6 phi€u I§n d§u, phat h2mh b6 sung hoi;1ctai phM hanh c6 phi€u quy. Chi phi trV'c ti€p lienquan d€n vi~c phM hanh b6 sung c6 phi€u hoi;1ctai phM hanh c6 phi€u quy oUQ'cghi giam Thi;1ngdu v6n c6 ph§n.
C6 phi€u quy la c6 phi€u do Cong ty phat hanh va sau d6 mua I\li. C6 phi€u quy ougc ghi nh~n thea gia tri thl,J'ct~ vatrinh bay tren Bang Can 06i k~ toan la m9t khoan ghi giam v6n chusa hl1'u.Cong ty khong ghi nh~n cac khoan lili(16)khi mua, ban, phat hanh hoi;1chuy c6 phi~u quy.
LQ'inhu~n sau thu~ chua phan ph6i la s6 Igi nhu~n tU·cac hO\lt 09ng cua doanh nghi~p sau khi tru' (-) cac khoan oi€uchinh do ap dVng h6i t6 thay d6i chinh sach k€ toan va di€u chinh h6i t6 sai s6t trQng y€u cua cac nam tru6c. LQ'inhu~n sau thu€ chua phan ph6i c6 th~ duQ'c chia cho cac nha d§u tu dva tren ty I~ g6p v6n sau khi duQ'c D\li h9i d6ngc6 dong thong qua va sau khi oil trich I~p cac quydv' phong thea Di€u I~ Cong ty va cac quy dinh cua phap lu~t vi~tNam.
C6 tt:rc phai tra cho cac c6 dong duQ'c ghi nh~n 101khoan phai tra trong Bang din d6i k@toan cua Cong ty sau khi c6Nghi quy€t chia c6 tu'c cua D\li h9i d6ng c6 dong Cong ty.
2.16 Ghi nh~n doanh thu
Doanh thu ban himg
- 13 -
CONG TY CO PI-IAN T~P f)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh Dong Nai
Bao cao tal chinh hop nhatCho ky k€ toan nr01/04/2017 d€n 30106/2017
Doanh thu ban hang duoc ghi nh~n khi d6ng thai thoa man cac di€u kien sau:
- Phlin Ian rui ro va loi Ich g~n lien voi quyen56 hilu san pham hoac hang hoa da duoc chuyen giao cho nguoi mua;
- Ccng ty khong con narn giu' quyen quan Iy hang hoa nhu nguoi56 hflu hang hoa hoac quyen kiern scat hang h6a;
- Doanh thu duoc xac djnh tuong d6i chac chan;
- Cong ty da thu duoc hoac se thu duoc IQ'iIch kinh t€ ttl' giao djch ban hang;- Xac dinh duoc chiphi lien quan d€n giao dich ban hang,
Doanh thu cung cdp dich v¥
Doanh thu cung cap dich vu duoc ghi nhan khi k€t qua cua giao dich d6 duoc xac dinh mot each dang tin cay, TruanghQfJvi~c cung dp djchY\I lien quan d€n nhi€u nam thl doanh thu dugc ghi nh~n trong nam thea k€t qua phlin congvi~c da hoan thanh VaGngay I~p Bang din d6i k€ toan cua nam d6, K€t qua cua giao djch cung dp dich Vl,ldUQ'cxacdjnh khi thoa man cac di€u ki~n sau:
- Doanh thu dugc xac djnh tuang d6i ch~c ch~n;
- C6 kha nang thu duvc Igi ich kinh t€ tll' giao djch cung dp djch Vl,ld6;
- Xac djnh dugc phlin cong vi~c dil hoan thanh VaGngay I~p Bang din d6i k€ toan;
- Xac djnh dugc chiphi phat sinh cho giao djch va chiphi d€ hoan thanh giao djch cung dp djch Vl,ld6,
I
1
Phlin cong vi~c cung dp djch Vl,ldil hoan thanh dugc xac djnh thea phuong phap danh gia cong vi~c hoan thanh,
Doanh thu hOfll d(mg liJi chinh
Doanh thu phat sinh tll' ti€n liii, c6 tll'C, Igi nhu~n dugc chia va cac khoan doanh thu hO<;ltdong taichinh khac dugc ghinh~n khi thoa man d6ng tho'i hai (2) di€u ki~n sau:
- C6 kha nang thu ouvc Igi ich kinh t€tu giao djch 06;- Doanh thu ougc xac ojnh tuang 06i ch~c ch~n,
C6 tLrc, Igi nhu~n oUQ'cchia ouvc ghi nh~n khi Congty ougc quy€n nh~n c6 tuc ho~c dugc quy€n nh~n Igi nhu~n tll'vi~c g6p v6n,
Doanh thu kinh doanh b§t oong san dugc ghi nMn kIli 06ng thai thoa man cac oi€u ki~n sau:
- B§t dong san da hoan thanh tofm bo va ban giao cho nguai mua, doanh nghi~p oa chuy~n giao rui ro va Igi ich g~nli€n vai quy€n 56 hu'u b§t dong sim cho nguai mua;
- Cong ty khong con n~m giu quy€n quan Iy b§t dong san nhu nguai56 huu b§t oong san ho~c quy€n ki~m soar b§toong san;- Doanh thu dugc xac djnh tuong 06i ch~c ch~n;
- Cong ty oa thu ougc ho?c se thu dugc IQ'iich kinh t~ tll' giao djch ban b§t dong san;
- Xac djnh dugc chi phi lien quan d~n giao djch ban b§t dong san,
2.17 Cac I{hoan giam tn'l'doanh thu
Cac khoan giam trtl' doanh thu dUQ'ctrinh bay tren Bao cao tai chinh phan anh cac khoan dugc di~u chinh giam tru VaGdoanh thu ban hang, cung dp djchY\I phat sinh trong ky, g6m: Chi€t kh§u thuong m<;li,giam gia hang ban va hang banbj tra l<;Ii,
2.18 Gia v6n hang ban
- 14 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phu6ngTiin Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nh§t
Cho ky k~ toan tir 0 I104/20 I 7 den 30106/20 I7
Gia v6n duoc trinh bay tren Bao cao tai chinh phan anh trj gia v6n cua san pharn, hang hoa, dich vu, bcit dongsan d~utu; gia thanh san xuat cua san pham xay lap (d6i voi doanh nghiep xay lip) ban trong kyo Ngoai ra, con phan anh cacchi phi lien quan d~n hoat dong kinh doanh b§t dong san d§u tu nhu: Chi phi khau hao; chi phi sua chfla; chi phinghiep vu cho thue bat dong san d§u tu thea phuong thirc cho thue hoat dong(twang hop phat sinh khongIan); chiphi nhuong ban, thanhly b§t dong san d§utu.
2.19 Ghi nh~n chi phi tili chinh
Cac khoan chi phi duoc ghi nhan VaGchi phi tai chinh gorn:
- Chi phi hoac cac khoan 16 lien quan d~n cac heat dong d§u tu tai chinh;- Chi phi cho vay va di vay v6n;
- Cac khoan 16do thay d6i ty gia h6i doai cua cac nghi~pV\l pMt sinh lien quan d~n ngo~i t~;- Oil phong giam gia d§u tu ch(mg khoan.
Cac khaan tren duQ'c ghi nh~n thea t6ng s6 phat sinh trong nam, khong btltro' vai doanh thu ho~t dQng tai chinh.
2.20 Cac I<hoan thu~
Thud hi¢n himh
Tai san thu~ va cac khoan thu~ phai nQP cho nam hi~n himh va cac nam tmac duQ'c xac dinh b&ng s6 ti€n dt,.rki~n phainQP cha (ho(lc duQ'c thu h6iill) cO'quan thu~, dt,.ratren cac muc thu~ su§t va cac lu~t thu~ c6 hi~u It,.rcd~n ngay k~t thucky tinh thu~.
3 . TIEN vA cAc KHOAN TlfONG DlfONG TIEN
30106/2017 01/01/2017
VNO VNOTi€n m~t 194,563,854 267,558,962Ti€n gU'ingan hang 67,007,147,639 44,416,820,557Cac khoan tuO'ng duo'ng ti€n 36,909,708,890 40,490,706,064
104,111,420,383 85,175,085,583
- 15 -
C6NGTyc6PHANT~PDOANTHtPTItNLtN
G4A, Khu pho 4, Phuong'Tan Hiep,Thanh ph6 Bien Haa, Tinh D6ng Nai
4 .cAc KHOA.NDAu nfTAI cHiNH
Bao cao tiii chinh hop nh~t
Cho ky k~ toan tir01/04/20 17 d~n30106/2017
30/06/2017
VNDVND
a. Chung khoan kinh doanh
- Tallggiti tri c6phiiu
DPM
ITA
KDC
CP_Cty Phan bon va Hoaeh§.td~u khi
CP_ITA_Cty CP D~u nr Cong Nghiep Tan T?o
CP CTCP Kinh Do
1,580,867,750
1,264,393,750
SHS CP_CTCP Chung khoan Sai Gon-Ha NQi
TKC CP_CTCP Xay dung va Kinh doanh Dia 6c TanKy
Cac e6phieu khac 6,862,561,950
9,707,823,450
- 16 -
01)'phong
(523,367,750)
(562,393,750)
(961,012AI8)
(2,046,773,918)
01/0112017
Cia g6c 01)'phong
VND VND
1,580,867,750 (575,117,750)
1,112,666,500 (593,966,500)
3,493,732,750 (949,232,750)
2,728,887,200 (1,469,287,200)
2,302,065,000 (502,190,000)
5,984,731,686 (2,143,891,661 )
17,202,950,886 (6,233,685,861 )
CONG TY CO PHAN T~P DO AN THEP TlEN LEN
G4A, Khu ph6 4, PhuongTan Hi~p,Thanh pho Bien Hoa, Tinh Dong Nai
Bao cao tal chlnh hop nhlit
Cho ky kStoan tu 01/04/2017 dSn 30106/2017
D~u tu vaocong ty con
Thong tin chi tiSt v~cac congty con cua Congty vao ngay30106/2017 nhir sau:
Noi thanh I~pvahoat dong
I)~u tu' vao cong ty lien l<~t
Thong tin chi tiSt v~ cae eong ty lien kSt eua Cong ty vao ngay30106/2017 nhu sau:Nai thanh l~p va
c. D~u nr g6p v6n vao cac don vi khac:
D~u nr vaocong ty con
Cong ty TNHH San xuat va Thuong maiD<;1iPhuc
Cong ty TNHH Thep Tay NguyenCong ty TNHH MQt thanh vienThep Phuc TiSn
D~u tu vao cong ty lien k~t
Cong ty C6 phan Thep BacNam
Ten cong ty Ty I~ bieu quyet
Cong ty TNHH Sanxuiit va Thuong maiD<;1iPhuc
Thanh ph6H6 Chi Minh
95.83%
Cong ty TNHH Thep Thanh ph6rs,Nguyen H6 Chi Minh
97.35%
Cong ty TNHH MQtthanh vien ThepPhue TiSn
Thanh ph6HaNQi
100.00%
Ten eong ty Ty I~ bi6u quySthoat dong
Cong ty C6 ph§nThep B~e Nam
Tinh D6ng Nai 48.00%
5 . KHOAN PHAI THU KHAcH HANG
a. Phiii thu ciia I<hach hang ng~n h~n
c. Phiii thu ciia I<hach hang la cac ben lien quan (chiti~t t~ithuy~t minh s6 34)
6 . PHAI THU KHAc
a. Ng~n h~n
Phai thu v~ lli.iti~n gll'i, ti~n eho vay
Phai thu v~ bao hi6m xli.hQi
- 17 -
30106/2017 01/0112017
VND VND511,690,228,801 511,690,228,801
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
Ty I~ IQ'iIch HO<;1tdong ehinh
95.83%San xuiit vakinh doanh thep
97.35%San xuiit vakinh doanh thep
~100.00%San xuiit vakinh doanh thep
Ty 1~ lQ'ifeh HO<;1tdQng ehfnh
48.00%San xuiit vakinh doanh thep
30106/2017 01/01/2017
VND VND303,656,643,698 164,907,275,825
47,581,673,685 66,881,519,384
351,238,317,383 231,788,795,209
30106/2017 01/0112017
VND5,455,651,043
VND
6,559,562,191
66,080,807
4,932,33519,959,931
CONGTYCOPHANT~PDOANTHtPT~NL~N
G4A, Khu phb 4, Phuong'Tan Hiep, Bao cao Hli chinh hop nhfit
Thanh phb Bien Hoa, Tinh D6ng Nai Cho ky k~ roan tLI'01/04/201 7 o~n 30106/2017
Phai thu v~ bao hiem th<ltnghiep 666,060
T\lm ung 2,694,308,862 5,748,955,900
Ky CU9'C,ky quy 5,657,923 25,516,252
Phai thu khac 2,735,724,327 713,410,837
b. Dai han 10,600,000 10,600,000Phai thu dai han khac 10,600,000 10,600,000
5,466,251,043 6,570,162,191
7 · HANG TON KHO
~
30106/2017 01/01/2017
VND VNDHang mua dang di duong 13,226,616,358 853,087,051Nguyen lieu, v~t li~u 689,766,661,964 305,491,433,320
Cong cu, dung cu 223,052,005 334,427,453
Chi phi san xuat kinh doanh do dang 1,727,917,922 1,727,917,922
Thanh pharn 71,282,108,858 45,150,469,076
Hang hoa 999,041,428,469 1,060,990,122,596
DI,l'phong giam gia hang t6n kho (17,135,673,036) (20,613,912,739)
1,758,132,112,540 1,393,933,544,679
8 · CHI PHi TRA TRU'OC
30106/2017 01/01/2017
VND VND
a. Ng~n han 884,833,126 704,161,403
Cong CI,l,dung cu xuat dung 884,833,126 34,520,565
Cac khoan khac 669,640,838
b. Dai han 12,305,624,036 12,514,184,070Gia tr] quyen thue o<ltg6p vbn thanh I~p cong ty can
10,500,000,000 10,500,000,000Phuc Ti~n Hili Phong
Chi phi tra truce khac 1,805,624,036 2,014,184,070
13,190,457,162 13,218,345,473
9 · TAl sAN 06DANG OAt H~N30106/2017 01/01/2017
VND VNDa. Chi phi san xu§t, kinh doanh do' dang dai han
b. Xay dung co' ban do' dang
Xay dung chi nhanh tai Long Thanh 55,919,307,748 55,919,307,748
Xay dung nha kho tai Da N~ng 23,277,486,947
Chi phi mua ph~n rnem FBO 535,000,000
Gia tri 16o<lt9D2 3,440,235,598 3,440,235,598
Cong trinh DenUI' 4,766,423,430 4,766,423,430
C6ng trinh Lai Cach Hili Duong 1,456,000,000
C6ng trinh khac 1,345,107,497 1,577,102,198
66,927,074,273 89,5] 5,555,921
- 18 -
C6NGTyc6PHANT~PDOANTHtPTItNLtN
G4A, Khu ph64, Phuong'Tan Hi~p,Bao cao tai chinh hop nhfttThanh h6 Bien Hoa, Tinh D6ng Nai
Cho ky k~ roan til 01/04/20 17d~n30106/2017
10 ° TAI sAN co DINH HUU HiNH
Nha cira, v~t ki~nMay moe, thi~t bi PhU011gtien v~n Uti, Thi~t bi, dung cu Hi san c6 dinh
CQngtrue truyen d~n quanly khacVND VND VND VND VND VND
NGUytNGIA
S6 duodfiu nam 152,778,677 ,313 140,503,548,952 68,342,199,936 1,099,073,395 328,870,503 363,052,370,099Mua trong narn 171,640,208 2,404,575,455 2,576,215,663D~u nr xay dungco ban hoan thanh
Tang khac
Chuyen sang b~t d(lng san d~u nr
Thanh ly, nhuong ban (2,377,371,734) (2,377,371,734)Giam khac
S6 duocU6i narn 152,950,317,521 140,503,548,952 68,369,403,657 1,099,073,395 328,870,503 363,251,214,028GIA TRI HAO MON LOY KES6 duodfiu nam 47,525,491,075 67,659,409,645 41,743,043,863 787,837,341 306,120,491 158,021,902,415Trich kh~u hao 2,872,598,650 4,519,636,440 2,832,849,243 53,678,100 6,499,998 10,285,262,431Tang khac
Chuyen sang bftt d(lng san d~u tu
Thanh ly, nhuong ban (2,306,756,993 ) (2,306,756,993)Giam khac
S6 duocU6i nam 50,398,089,725 72,179,046,085 42,269,136,113 841,515,441 312,620,489 166,000,407,853GIA TR! CON L~IS6 duodftu nam 105,253,186,238 72,844,139,307 26,599,156,073 311 ,236,054 22,750,012 205,030,467,684se duocU6i nam 102,552,227,796 68,324,502,867 26,100,267,544 257,557,954 16,250,014 197,250,806,175
- 19 -
//1\. .......-----........-·1'1 ...,
CONG TY CO PHAN T~P DOAN THEP HEN LEN
G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, TinhDong Nai
12 . BAT DONG SA.N DAU TV'
Gia tr] quyen sfrNha Co sa ha tang Ci)ngdung o§t
VND VND VND VNDNGUYEN GIA.
se duodllu kyD~u tu XDCB hoan thanh 10,783,345,700 8,125,242,617 7,096,445,938 - 26,005,034,255se duocu6i I<y 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255GIA TRJ HAO MON LOy KEs6 duodfiu I<yTrich khau hao
s6 duo cu6i I<yGIA. TRJ CON L~I
s6 duodllu kyse duocu6i ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255
II . TAl SAN CO DJNH VO HiNH
NGUYEN GIA
ssduodllu 1<),
Mua stun rnoi
Thanh ly, nhuong ban
se duo cu6i kyGIA TRJ HAO MON LOy KEs6 duodllu I<yTrich khau hao
Thanh ly, nhuong ban
S6 duocu6i narn
GIA. TRJ CON L~I
se duodllu kys6 duocu6i ky
Gia tr] quyen sfr
dung dfit
VND
130,031,806,720
130,031,806,720
7,897,558,605
516,486,960
8,414,045,565
122,134,248,115
121,617,761,155
- 20-
Bao clio tai chinh hop nh~t
Cho ky k~ toan tu 01/04/20 17o~n 30106/2017
Phfin rnem may
tinh CQng
VND VND
130,115,306,720
1,045,601,000
131,]60,907,720
7,981,058,605
634,020,348r
8,615,078,953 \~-,
122,134,248,] 15,
122,545,828,767
VND
83,500,000
1,045,60 I,000
1,129,101,000
83,500,000
117,533,388
201,033,388
928,067,612
CONG TV CO PHAN T~P DO AN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hiep,
Thanh ph6 Bien Hoa,Tinh D6ng NaiBao cao tai chinh hJp nh5t
Cho ky k~ toan tu01/04/20 17 d~n30/016/2017
13 . PHAI TRA NGUOI BAN
30106/2017 01/01/2017VND VND
172,639,690,123 97,990,357,951
5,774,893,249 5,774,893,249
178,414,583,372 103,765,251,200
a. Cac khoan phai tra ngum ban
c. Phai tra ngu'('ri ban la cac ben lien quan(chi ti~t tl;li thuyet minh s534)
14 . CHI PHi PHAI TRA
30106/2017 01/011/2017
VND VND~a. Ng~n han 308,351,008 1,187,782,860IPhai traHli yay 270,575,327 1,164,4f6,658 -,
Cac khoan khac It37,775,681 23,336,202 ",b. Dai han
Phai tra, phai nop khac
308,351,008 1,187,782,860
15 . PHAI TRA KHAc
30106/2017 01/01/2017
VND VNDa. Ngan han 4,578,152,766 2,585,591,] 03Kinh phi cong doan 290,470,688 292,819,112Bao hiem xa hoi I
1 1,9F,279Bao hiern y t~ 3,960,880 1,023,460Bao hiem theitnghiep 955,210C6 tire, loi nhuan phai tra 2,182,934,082 1,459,269,275Cac khoan phai tra, phainop khac 2,099,831,905 830,536,977b. Dal han 149,600,000 155,800,000Nhan ky guy, ky cuoc dai han 149,600,000 155,800,000
I
4,727,752,766 2,741,3~1,103
- 21 -
CONG TY CO PHA.N T~P DOA.N THEP TlEN LEN
G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nh§t
Cho ky k~ toan nr01/04/20 17 a~n30106/2017
16 . THUE vA. cAc KHOA.N PHA.I NOP NHA NUOC
VND
S6 phai nop afru namS6 phai nop trong S6 ali thuc n(lp trong
narn narn
VND VND VND
150,723,617 177,742,584,879 177,893,308,496
2,646,353,512 2,646,353,51237,747,583,678 45,489,513,952 44,327,000,180
117,711,307 4,274,532,067 169,747,728
234,193,816 234,193,816
38,016,018,602 230,387,178,226 225,270,603,732
S6 phai thu eu6i
namS6 phai nop eu6i nam
S6 phai thu afru narn
Thu~ Gia trj gia tang
Thu~ Xuit khau, Nh~p khau
Thu~ Thu nhap doanh nghiep
Thu~ Thu nhap ca nhan
Cac loai thue khac
VND VND
21,579 58,053
38,910,097,450
4,222,532,120
21,579 58,053 43,132,629,570
Quyet toan thue ella C6ng ty se chiuS\J'kiem tra ella co quan thue. Do viec ap dung lu~t va cac qui dinh v~ thue a6i voi nhieu Ioai giao djch khacnhau co th~ diroc giai thieh theo nhieueach khac nhau, s6 thue duoc trinh bay tren Bao cao tai chinh co th~ bi thay a6i theo quyet dinh ella co quan thue,
17 . VAY vA. NO' THUE TAr CHINH
0110112017 Trong nam 30/06/2017
Gili triS6 co
Tang Giam Gia triS6co
kha nang tra ngkha nang tra "g
VND VND VND VND VND VNDa. Yay ng~n h~n
Yay Ngiin hang 880,323,169,345 880,323,169,345 2,043,339,857,767 1,679,402,653,184 1,244,260,373,928 1,244,260,373,928Yay cae t6 ehue va ea nhan khae 29,337,133,742 29,337,133,742 22,808,463,984 20,766,495,000 31,379,102,726 31,379, 102,726
909,660,303,087 909,660,303,087 2,066,148,321,751 1,700,169,148,184 1,275,639,476,654 1,275,639,476,654
- 22-
CONG TV CO PHAN T~P DOAN THEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hi~p, Bao cao tai ehinh hop nh:ltThanh eh6 Bien Hoa, Tinh D6ng Nai Cho ky k~ loan ur01/04/20 17 d~n 30106/20I7
18 . VON CHU SO HUU
a) Bang dai ehi~u bi~n d{lngcua van chii SO' hfru
V6n d§u nr cua Chu Thang du v6n e6 csphieu quyQuy d§u tu phat Loi nhuan chua phan Loi ich e6 dong
sa hiru ph§n trien phoi khong ki~m soarC{lng
VND VND VND VND VND VND VNDNAM 2016
T~i ngay 01/0112016 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 (83,008,033,868) 12,722,594,265 840,467,167,382
Tang v6n trong k.YUii/16 trong ky 254,399,203,034 4,468,226,294 258,867,429,328Phan ph6i 19i nhuan
Chi tra e6nrc ky tnroc
Mua e6 phieu quy
T~i ngay 30/06/2016 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 171,391,169,166 17,190,820,559 1,099,334,596,710
NAM 2017
T~i ngay 0110112017 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 373,898,475,504 25,187,096,213 1,309,838,178,702
Tiing v6n trong ky
Liiill6 trong ky 178,784,358,336 3,710,086,609 182,494,444,945Phan phdi 19i nhuan
Chi tra e6nrc ky truce (83,185,564,000) (2,173,209,582) (85,358,773,582)Mua e6 phieu quy
T~i ngay 30/06/2017 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 469,497,269,840 26,723,973,240 1,406,973,850,065
b) Chi ti~t van d~u tu·cua chuSO' hfru
Cu6i ky Ty l~ D§u ky Ty l~VND (%) VND (%)
V6n gop eua Ong Nguy~n Ml;lnh Ha 165,254,400,000 19.52% 156,789,400,000 18.52%V6n gop eua Ba Phl;lm Thi H6ng 95,898,420,000 11.33% 95,898,420,000 11.33%V6n gop eua Ong Nguy~n Van Quang 79,792,900,000 9.43% 79,792,900,000 9.43%V6n gop eua d6i tugng khae 496,516,559,210 58.66% 504,981,559,210 59.66%c6 phi€u quy 8,993,360,790 1.06% 8,993,360,790 1.06%
846,455,640,000 100.00% 846,455,640,000 100.00%
- 23 -
,/ "--.1...1 I"~ ~ , " • _ • _.~
CONG TY CO PHAN T~P DoAN THEP TlEN LEN
G4A, Khu ph6 4, Phuong'Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tal chfnh hJ nhit
Cho ky ke to an nr01/04/2017 den 30106bo 17
c) Cac giao djch ve vAn voi cac chi! so' hu'u va phan phAi cAnrc, chia IQ'inhuanTuOl/01/2017 den Til' 01/01/2016 den
30106/2017 30106/2016
VND VNDV6n d§u nr cua chu so huu 846,455,640,000 846,455,6410,000- V6n gop t/du kj; 846,455,640,000 846,455,640,000- V6n gop tangtrongkj;
- V6n gop giam trongkj;
- V6n gop cuoi kj; 846,455,640,000 846,455,640,000C6 nrc, lei nhuan dii ehia 83,185,564,000
d) cA phieu
30106/2017 01/01/2017
se IUQnge6 phieu dangky phat hanh 84,645,564 84,645,564seIUQ'nge6 phieu dii ban ra cong chung 84,645,564 84,645,564- cdphieu phd thong 84,645,564 84,645,564se IUQngc6 phieu duoc mua lai 1,460,000 1,460,000-csphieu phd thong 1,460,000 1,460,000 -
\se IUQ'nge6 phieu dang luu hanh 83,185,564 83,185,564 ~
- cophieu phd thong 83,185,564 83,185,564Menh gia e6 phieu dii hru hanh (VND) 10,000 10,000
e) Cac quy cfmg ty
30106/2017 01/01/2017
VND VNDQuy d§u tu phat trien 51,546,932,622 51,546,932,622
I
51,546,932,622 51,546,93'2,622
19 , cAc KHOAN Ml)C NGOAI BANG CAN DOl KE ToAN
30106/2017 01/01bol7
c. Ngo~i t~ cac Ioai
D6ng Dollar My (USD) 454,818,92 721,529,06
D6ng Euro (EUR) 100,00 IJO,OO
20 . TONG DOANH THU BAN HANG vA CUNG cAp DJCH Vl)
Tir 01104/20116 d€nTir 01/04/2017 d€n30106/2017 30106/2016
VND VNDa. Doanh thu
182,769,1113,344Doanh thu ban thanh phiim 226,340,595,736
Doanh thu ban hang h6a 981,942,898,521 707,717,365,117
Doanh thu eung dp diehY\l 2,749,966,762 3,442,7418,573
1,211 ,033,461,019 893,929,22r ,034
b. Doanh thu dAi vO'icac ben lien quan (chi ti~t t~i thuy~t minh sA34)
- 24-
CONG TV CO PHAN T ~P DO AN THEP TlEN LEN
G4A, KIm ph6 4, PhuongTan Hi¢p,Thanh h6 Bien Hoa, Tinh D6n Nai
BaD CaDtai chinh hO'f nh{it
Cho k' k€ toan ttl'01/04/2017 o€n 3010~/20 17
21 · cAc KHOAN GIAM TRO' DOANH THU
Ttl' 01/04/2017 o€n Ttl' 01/04/20 6 o€n30106/2017 3010612016
VND IVNDGiarn gia hang ban 15,280,099 3,918,849
Hang ban bj tralai 258,873,418 290,6r,562
274,153,517 294,6~3,411
22 · GIA VON HANG BAN
Ttl' 01/04/2017 o€nro 01I0;~~~J~~~~30106/2017
VND IVNDGia Y6n cua thanh pham off ban 213,017,275,707 112,571,414,057Gia Y6n cua hang hoa off ban 910,139,440,978 589,861,342,421Gia Y6n cua djch vu off cung clip 1,037,817,289 542,8 7,000Hoan nhap/Du phong giarn gia hang t6n kho (39,325,085,732)
I(18,533,249,094)
1,084,869,448,242 684,442,4~4,384
23 · DOANH THU HO~ T DONG TAl CHINH
Ttl' 01/04/2017 oSn Til 01/04/20j6 die30106/2017 3010/2016
VND IVNDLffi tien gui, Ifficho yay Y6n 675,850,372 600,116,399Chiet kh§u thanh toan, Iffiban hang tra cham 44,386,058 ::!::~::~~~Lai tu thanh ly cac khoan o~u tu ngan han, dai han 916,517,189C6 nrc, loi nhuan duoc chia 204,000,000 20J'7~0.oooLffi chenh lech ty gia phat sinh trong ky 839,959,274 669,7 5,694Doanh thu hoat dong taichlnh khac 6,684,804
2,680,712,893 I1,832,8319,257
24 · CHI PHi TAl CHiNH
Ttl' 01/04/2017 d€n Ttl' 01/04/201 6 oSn30106/2017 30106 2016
VND VNDLai tien yay 22,070,795,880 15,030,926,111L6 do thanh ly cac khoan o~u tu ngan han, dai han 879,995,010 77,924,874L6 chenh Iechty gia phat sinh trongky 264,213,774 (106,71 ,977)Hoan nhap/Du phong giam gia cac khoan o~u tu' (2,389,789,550) (823,28 ,310)Chi phi tai chinh khac 304,455,371 60,819,934
21,129,670,485 14,239,613,632
- 25 -
CONG TY CO PHAN T~P DO AN THEP TIEN LEN
na.cao taichlnh hJ ohitG4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh Dong Nai Cho ky k€ to an ttl'01/04/2017 d€n 30106V20 17
25 · THU NH~P KHACTtl' 01/04/2017 d€n Ttl'01/04/20] 6 d€n
30106/2017 3010d/20 16
VND JVNDThu nhap ttl' thanhIy tai san 116,919,292Thu nhap khac 866,146,596 246,701,481
866,146,596 363,680,773
26 · CHI PHi KHAC
Ttl' 01/04/2017 d€n Til' 01104/201 6 d€n30106/2017 30106V2016
VND VNDChi phi thanh ly tai sanChi phi khac 403,533,881 359,14 ,787
403,533,881 359,14 5,787
l
· CHI PHi BAN HANG vA CHI PHi QuAN LY DOANH NGHI~P-
27 I
ro 01/04/2017 d€n Ttl' 01/04/2016 d€n30106/2017 30106/2016
VND VND
a. Chi phi ban hang 11,906,665,55 I 12,337,727,))6
Chi phi nguyen lieu, v~t lieu, d6 dung 353,550,384 190,77;3,471
Chi phi nhan cong 3,939,828,030 3,950, 10~,465
Chi phi khau hao tai san c6 djnh 1,101,708,990 1,223,93[,844
Chi phi djch VI,! mua ngoai 2,923,692,703 3,814,46f,839
Chi phi khac bang ti~n 3,587,885,444 3,158,441,497
b. Chi phi quan 1:9doanh nghi~p 8,928,594,693 9,008,049,602
Chi phi nguyen lieu, v~t lieu, d6 dung 156,149,636 154,20.9,043
Chi phi nhan cong 4,819,293,632 4,576,01 8,332
Chi phi khau hao tai san c6djnh 1,580,231,487 1,379,47 4,200
Thu€, phi, I~phi 236,780,244 163,382,941
Hoan nhap/Chi phi du phong (768,663,126)
Chi phi dich VI,! mua ngoai 2,057,171,220 2,483,3717,115
Chi phi khac bang ti~n 847,631,600 251,58['971
20,835,260,244 2 I ,345,77~, 718
28 · CHI PHi SAN XUAT KINH DOANH THEO YEU TO
Hoat dong cua congty chu yeu la hoat dong thuong mai,vi vay Cong ty khong thuyetminh chi phi sanxuat kinhId?anh thea y€u t6, do da thuyet minh cac y€u t6 cua chi phi ban hang va chi phi quanIy doanh nghiep tai Thuyet inhso 27
- 26-
C6NGTyc6PHANT~PBOANTHtPT~NLtN
G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hea, Tinh f)6ng Nai
.'0do to, chinhh.J nh"Cho ky k~ toan tLl'0 1/04/20 17 d~n 3010~120 17
29 . ruuc THU NH~P DOANH NGHI~P
Thu~ thu nh~p doanh nghi~p hi~n hanh
Chi phi thue Thu nhap doanh nghiep tinh tren thu nhap chiu thuenam hi~n hanh
Chi phi thu~ thu nh~p doanh nghi~p hi~nhanh
30 . LAI CO BAN/LAI SUYGlAM TRtN co PHIEU
Tu 01/04/20 17 d~n30106/2017
VND
18,467,239,127
18,467,239,127
I ,
Ttl' 0 1/04/20 ~6 den30106112016
IVND
27,195,073,474
27,195,013,474
Viec tinh toan liii co ban trenc6 phieu co th€ phan ph6i ehocac e6 dong sa hfru e6 phan ph6 thong ellaCong ty duocthuc hien dua tren cacs6 li~u sau : j ,
Ttr 01/04/20 17 d~n Ttl' 01/04/20 6 den30106/2017 3010 12016
VND IVND
68,946,770,622 150,522,63.0,951
68,946,770,622 150,522,630,951
Loi nhuansau thu~ ella e6 dongcong ty me
Loi nhuan phanb6 eho e6phieu ph6 thong
C6 phieu ph6 thong Iuu hanh binh quan trong narn
Lai co' ban tren e6 phieu
31 . C6NG cu TAl CHiNH
Cac loal cong cu tai ehinh cua Ceng ty
83,185,564
829
30106/2017
Gia trj s6 k~ toan
01/01/2017
VND
83,185,564{
E11,809
Gia g6e Dt,rphengVND VND
Tai san tai ehinh
Ti~n va cae khmlntucmg du'O'ngti~n
Phili thu khaeh hang,phili thu khae
Phili thu v~ eho vayng~n h~n
D§u tu ng~n h~n
104,111,420,383
356,704,568,426 (3,840,402, I09)
10,620,000,000
9,707,823,450 (2,046,773,918)
481,143,812,259 (5,887,176,027)
NQ'phai tra tai ehinh
Yay va nq
Phili tril nguai ban, phili tra khae
Chi phi phili tril
- 27-
Gia g6eVND
85,175,085,583
238,358,957,400
10,620,000,000
17,202,950,886
351,356,993,869
(2,839,292,731 )
(6,'33,68t61 )
(9,072,97&,592)
30106/2017
Gia tri s6 k~ toan
VND
1,275,639,476,654
183,142,336,138
308,351,008
1,459,090,163,800
01/01/2017
IVND
909,660,3°113,087106,506,642,303
1,187,7812,860
I1,017,354, 72~,250
CONG TY CO PH AN T~P DoAN THEP TIEN LEN
G4A, Khu pho 4,Phuong'TanHiep, Bao cao tal chinh hQ'p nh§tThanh ph6 Bien Hoa, Tinh D6ng Nai Cho ky k€ tm1n tir01/04/2017 d€n 3010q/2017
Thong tu 210120091TT-BTC va cac quy dinh hien hanh yeudu trinh bay Bao cao taichinh va thuyet minh th~ng tind6i voi c6ng cu tai chinh nhung kh6ng dua ra cac huongd§n tuong duong cho viec danh gia vaghi nhan gia tr]pgp lycua cac taisan tai chinh va no phai tra taichinh, ngoai trir cac khoantrich I?p du phong no phaithu kho doi va duphong giam gia cac khoand§u to'clurng khoan di'l duoc neuchi ti€t tai cac Thuyet minhlien quan. Vi vay, C6ng tychua danh gia gia tr] hoply cua tai san taichinh va no phai tra tai chinh t\li ngay k€t thuc nien d9 k€ toano
Quan Iy rill ro tal chinh
Rili ro tai chinh cila C6ng ty bao g6m rili ro thi truOng, rui ro tin d\lng va rili ro thanh khoan. C6ng ty di'lxay dl,l'ngh~th6ng ki€m soat nh~m dam bao S\l'can b~ng 6 mtrc h9'P Iy giCl'achi phi rui ro phat sinh va chi phi quan Iy rili rd. BanGiam d6c C6ng ty co trach nhi~m thea d5i quy trinh quan Iy nji ro d€ dam bao S\l'can b~ng hqp Iy giu'a rili ro v~ki€msoat rili roo I
Rlii ro III! trm}'ng
HO\ltd9ng kinh doanh cila C6ng ty se chu y€u chju rili ro khi co Sl,rthay d6i v~ gia, ty gia h6i doai va li'lisuk
Rili ro v~ gia:
C6ng ty chju rui 1'0 v~ gia cua cac c6ng C\l v6n phat sinh ttl' cac khoan d§u tu· c6 phi€u ng~n h\ln va dai h\ln do tinhkh6ng ch~c ch~n v~ gia tuong lai cua c6 phi€u dciu to'. Cac khoan dciu to' c6 phi@udaih\1n dugc n~m giu' vai m\lbl dichchi@nlugc lau dai, t\1ithai di€m k@tthuc nam tai chinh C6ng ty chua co k€ hO\1chban cac khoan dciu tu nay.
Rili ro v~ ty gia h6i doai:
C6ng ty chju rili ro. v~ ty gia do gia trj hqp Iy cila cac lu6ng ti~n trong tuong lai cua m9t c6ngcv tai chinh se bi~td9ngthea nha-ng thay d6i cila ty gia ngo\1i t~ khi cac khoan yay, doanh thu va chi phi cua C6ng tydugc th\l'c hi~n ban donvj ti~n t~ kbac vai d6ng Yi~t Nam.
Rili ro v~ lai su~t:
C6ng ty chiu rui ro v~ ~ai su~t do ~ia trj h9'P Iy cua cac lu6ng ti~n trong tuang lai c~a m9t c6ng C\l tai chinh st bi~nd9ng thea nMng thay d6i cua lai suat thj truOng khi C6ngty co phat sinh cac khoan tien gui co ho~c kh6ng co ky h\ln,
, , , , I
cac khoan yay va ng chju lai suat tha n6i. C6ng ty quan Iy rui ro lai suiit bang cach phan tich tinhhinh qnh tranl:1trenthj truong d€ co dugc cac lai su~t co Igi cho m\lC dich cua C6ngty.
R,ii ro tin ([lpIg
Rili ro tin d\lng la rili ro m~ m9~ be~ tha~ g~a trong m9t c6ng C\ltai chinh ho~c hqp d6ng kh6ng co kha nangthV'r hi~ndugc nghTaV\l cua minh dan den t6n that ve tai chinh cho C6ngty. C6ng ty c6 cac rui ro tin dvng tlr hO\1td9ng d9ngsan xu~t kinh doanh (chu y~u d6i vai cac khoan phai thu khach hang) va hO\1td9ng tai chinh (bao g6m ti~n gu" nganhang, cho yay va cac c6ngcv tai chinh khac).
Tren 5 namIYNDC9ng
Hrl namtr6 xu6ng
Tren I namd~n 5 nam
YND YND YNDT\ii30/06/2017Ti~n va cac khoantuong duong ti~nPhai thu khach hang,phai thu khacPhai thu v~ cho yayng~n h\lnD§u tll' ng~n h\1n
104,111,420,383
352,853,566,317 10,600,000
475,246,036,232 10,600,000
10,620,000,000
7,661,049,532
475,256,63~,232
- 28 -
, B.o cao tal ch,inhhJ nhAtCho ky ke toan tit 01/04/2017 den 30106/2017
CONGTyc6PHANT~PDoANTHtPTItNLtN
G4A, Khu ph6 4, PhucngTan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
T~i 01/0112017Ti~n va cac khoannrong duong tien
Phai thu khach hang,phai thu khac
Phai thu v~ cho yayngan IWn
D§u tu ng~n han
D§u nr dai han
Ru! ro 11101111 khotin
85,175,085,583
235,509,064,669 10,600,000
10,620,000,000
10,969,265,025
342,284,0115,277342,273,415,277 10,600,000
Rui ro thanh khoan la rui ro C6ngty gi;ip kh6 khan khi thuc hien cacnghla VI,! tai chinh do thieu von. Rui ro thanhkhoan cua C6ng ty chu y~u phat sinh tir viec cac tai san tai chinh va nc phai tra tai chinh c6 cac thai di~m dao han
khac nhau. 1Thai han t,hanhtoan cua cac~hoan no phai tra taichinh dua tren cac khoanthanh to andu kien thea hop dong (t len coso dong tien cua cac khoan g6c) nhu sau:
I
1,017,198,928,250 155,800,000 1,017,354,72~,250
C6ng ty cho r~ng mtrc dQ t?P trung riii ro d6i v6'i vi~c tra nq la thfip, C6ng ty co kha nang thanh to an cackhoan nlQ'd€nhi;lntLI'dong ti€n tLI'hOi;ltdQng kinh doanh va ti€n thu tir cac tai san tai chinh dao hi;ln,
T~i 30/06/2017Yay va n9'
Phai tra nguai ban,phai tra khac
Chi phi phai tra
T~i 0110112017Yay va nq
Phai tra nguai ban,phai tra khac
Chi phi phai tra
Tel'l namtr6' xu6ng
Tren I namd~n 5 nam Tren 5 nam ICQng
VND VND VND VND
1,275,639,476,654
182,992,736,138 149,600,000
308,351,008
1,459,090,16~,8001,458,940,563,800 149,600,000
909,660,303,087
106,350,842,303 155,800,000
1,187,782,860
32 . NHUNGsl/ KI~N PHATSINHSAUNGAyKtT THUCKY Kt TOANNAM
Theo nghi Quy~t HQi d6ng quan tri s6 07/2017 INQ-HDQT ngay 28/06/2017, C6ngty c6ng b6 vi~c chi tra c6 ttl'Cb~ngc6 phi€u dqt2 nam 2016 nhu sau:LOi;lichtmg khoan: C6 phi€u ph6 th6ng
M~nh gia: 10,000 d6ngl c6 phi~u
Ngay dang ky cu6i cung: 14/07/2017
- 29-
- B.o do to; chinhhJ nh"Cho ky k~ toan til' 01/04/20 17 d~n 3010r20 17
. -- -- -------------------------------
CONGTY CO PHAN T~P HoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien I-Ioa, Tinh 86ng Nai
Menh gia: 10.000 d6ngl e6 phieu
Ty I~thanh toan: 10%1e6 phieu(IO c6phieu nhan duoc 1 e6 phieu)
Thoi gian thuc hien: Ttl' ngay 31/0712017.
Ngoai ra, kh6ng co su kien trong y~u nao xay ra sau ngay k~t thucky k~ toan doi hoi duoc diSu ehinh hay e6ng bl16 trenBao cao tai chinh rieng giua nien d9 nay .
. BAo cAo BO PH~N
tren 111nhth6Viet Nam, dodo C6ng ty kh6ng I~pbao caob9 phan theo linh vue kinh doanh va khu vue dia IY.
33
34 . NGHI~P vu vA so nrr VOl cAc BEN LIEN QUAN
Trang nam, C6ngty co giao dich vo-icae ben lien quan nhU'sau:
M6i quan h~Ttl' 01/04/20 17 d~n
30106/2017
Doanh thu ban hang, cung c§p djch vI}C6ng ty C6 phan Thep Bite Nam C6ng ty lien k~t 163,943,809,462
Mua v~t tu, hang hoa, djch vu
C6ng ty C6 ph~n Thep Bite Nam C6ng ty lien k~t 55,872,515,167
s6 dU'vo·icae ben lien quan tai ngay kit thuckj; ki toan:
M6i quan h~ 30106/2017
Phili thu ti~n hang
C6ng ty C6 ph~n Thep Bite Nam C6ng ty lien k~t 47,581,673,685
Tril tru'o'c cho ngu'(ri ban
C6ng ty C6 ph~n Thep Bite Nam C6ng ty lien k~t 2,683,398,841
Phili thu khac
C6ng ty C6 ph~n Thep Bite Nam C6ng ty lien k~t 2,133,710,975
Phili tril ti~n hang
C6ng ty C6 ph~n Thep Bite Nam C6ng ty lien k~t 5,774,893,249
Phili tril I<hac
C6ng ty C6 ph~n Thep Bite Nam
Ba Ph\lm Thi H6ng
C6ng ty lien k~t
T6ng Giam d6e 3,624,446,357
Ti~n yay phili tril
Ong Nguy~n M\lnh Ha
Ba Ph\lm Thi H6ng
Chi] tieh H8QT
T6ng Giam d6e4,317,974,529
26,00 1,128,197
- 30 -
Til' 0 I 104/20 16 d~n30106V2016
96,458,53 ,189
57,137,711,290
I66,"I,Slr84
6,687,724,226
23,91:2i,060
S,774"l49
1,451,23 (75
I12,250,32°1,037
16,026,813,705
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh h6 BienHoa, Tinh D6n Nai
8'0"0 'ii chinh h,.1 nh"Cho k' k~toan ttl' 01/04/20 17 d~n 3010:12017
35 . soLIJ);U SO SANH
S6 lieu ~osanh trenBang Can d6i k~toan va cac thuyetminh tuong ung las6 y~u cua Bao caot,aichinh e~o 1amtaichinh ket thuc ngay 31 thang 12 nam 2016 da duoc Cong ty TNHH Hang Kiem toan AASC kiern toano So lieu trenBao cao K~t qua hoat dong kinh doanh, Bao cao luu chuyen ti€n t~ va cac thuyet minh tuong irng la s6 lieu e' a Baocao tai chlnh choky k~ toan nr ngay01/01/20 16 d~n ngay30/06/2016.
~ Th; Kim Loan
K~ toan tnrong
1)6Th] Kim Dung
Nguoi l~p Chu tich H9i d6ng quan tr]
D6ngNai, ngay 22 thang 07 nam 2017
)
/
- 31 -
CONG TY CO PHAN T~P BOA.N THEP TlEN LEN
G4A - KP4 - P.Tan Hiep - Bien Hoa - Bang Nai Bao cao tai chinh hop nhatCho ky ke toan nr01104/2017 den 30106/2017
Kfnh g&i : UY BAN CHUNG KHoAN NHA NUOC-soGIAO D!CH CHlfNG KHOAN TP HO CHi MINH
V€ viec : Giai trinh chenh lech s6 li~u tren bao cao ket qua hoat dQng kinh doanh hop nhfrt quy 2 nam 2017 va cungky narn truce :
on Vi tin on)!
CHI TIEU Ma Thuyet Quy 2-2017 Quy 2-2016 Chenh I~ch Nguyen nhansa minh
1 2 3 4 5 6=(4-5) 71. Doanh thu ban hang va cung cftp djch vI} 01 20 1,211,033,461,019 893,929,227,034 317,104,233,985 Do tinh hinh kinh te xii hQinarn 2017 dii phuc hoi, tinh
hinh kinh te the gioi co dauhieu chuyenbi~n tich ClJC
va nhu cfru si'rdung nguyen v~t li~u cho cac cong trinhdftu tu tang cao d§n den doanh thu ban tang so voi
cung ky namtruce.2. Cac khoan giamtnr doanh thu 02 21 274,153,517 294,663,411 (20,509,894)
3. Doanh thu thu~n ban hang va cung cftp djch vu 10 1,210,759,307,502 893,634,563,623 317,124,743,879--
4. Gia van hang ban 11 22 1,084,869,448,242 684,442,454,384 400,426,993,858 Doanh thu ky nay tang d§n den gia v6n cling tang
tuong irng.
5. LQ'inhuan gi}p v~ ban hang va cung cftp djchVI} 20 125,889,859,260 209,192,109,239 (83,302,249,979)Lqi nhu~n gQP ban hang giam so vai cungIcy nam
tru'ac la do dftu nam gia thep tren thi truong the giaitang cao d§n d~n gia thep trong nuac cling bien dQng
m<;lnhva cangty c6 nh~p mai duqc luqng hang gia cao
nen d§n den Iqi nhu~n gi}p giam so vai cungIcy nam
truac.-
6. Doanh thu hO<;ltdQng tai chinh 21 23 2,680,712,893 1,832,839,257 847,873,636
7. Chi phi tai chinh 22 24 21,129,670,485 14,239,673,632 6,889,996,853Chi phi tai chinh tang do cac ngan hang nai long tin
dl,lng cho yay liii sufrt thfrp nen cangty yay nhi€u hon
so vai cungkY nam truac.
--
Trong d6: Chi phi liii yay 23 22,070,795,880 15,030,926,111 7,039,869,769-~
8. Ph~n Iai (16) trong cang ty lien k~t, lien doanh- 24 938,942,653 6,994,608,970 (6,055,666,3 I 7)~- -
<r.-Clltphtban hang -LS---27 II ,9Do,663~:'I 12~T,727~T6- (LT3T,00l,)o5)------- ------~ ----- -- --- ~~ --~-----~------ ~~-~ -~ - - -
- 32-
CHI T1EU-
Ma Thuyet Quy 2-2017 QU)/2-2016so minh
2 3 4 526 ,27 8,928,594,693 9,008,049,602- - - ------_ - -.--~ -~--.-~ -- - -------- ----
3O 87,544,584,077 182,434,107,116
10. Chi phiquan ly doanhnghiep
11. LQ'~hu?n thu§n- tu~h~~tdQngkinh doanh-
- -------_.-
12. Thu nhap khac
13. Chi phi khac
----- ------
Chenh I~ch
6= (4-5)(79,454,909)
Nguyen nhan
7
- ----- ----- --- --- --- --=--------,- -(94,889,523,039) Do mot s6 nguyennhan neu tren nend~n d~n lei
44,388,094
31 25 363,680,773
nhuan hoardong kinh doanhky nay giam sovoi cung___ _ ~ ~i'_l1_amtI:_lJ"_O-c. ~ ~ ~_
502,465,823
- -- - ----- ------_ .._---------
----------- ---c---- ---40 462,612,715 4,534,986
---~------------.--~--- ._-------
458,077,729
(94,431,445,310) Do mot s6 nguyen nhan chu y~utren nend~nd~n t6ngloi nhuank~roan truce thu~giam tuong (mg.
(8,727,834,347)-------+---:-------1--------- --------------
(2,102,510,261)
----------
21. Lai co' ban tren c6 phi~u---~-- - ---~----I----- -----1-----
1,809------------I'--------------~--- - ---------
(980)
--- --- -.50 88,007,196,792 182,438,642,102
~~-------51 29 18,467,239,127 27,195,073,474
- --- -- -~-
52 29 - 2,102,510,261- - ----
6O 69,539,957,665 153,141,058,367
14. LQ'inhuan khac
- -~--------~
15. T6ng IQ'inhuan k~ roan truxrc thu~
--------;-_. ----- ---------
17. Chi phi thu~thu nhap doanhnghiep hoan l<;Ii
18. Lgi nhu?n--;a~thu~ thu -;h?p doanh nghi~p
866,146,596
--r--- - - ---------- - --- -- ---32 26 403,533,881 359,145,787
----_.-
(83,601,100,702) Loi nhuan sau thu~ TNDNkY nay giam han so voicungky narn truce la do nhtrng nguyen nhan chuyeu
- ----------1
-- - -- --- ---1----1---------- ----------1---------1---------------- .- -----._----19. LQ'inhuan sau thur~~~6 dong cua cdng tyme 61 68,946,770,622 150,522,630,951 (81,575,860,329)
neu tren.
20.--LQ-inhu?~-;;u thu~ ~~a c6 dong khong ki~m so~-t-62------- --5-9-3-,1-8-7-,0-4-3-1----2,-6-18-,--4--27-,-4-16--- -(2-,-02-5-,2-4-0-,3-7-3-)1--------------- - .------.---
---------- - ------_·_------------1---1- --- - ---- -~---------+-----------I----------- ----
3070 829
£)6 Thi Kim Dung
Nguo'i I~p
/
/. hi Kim Loany/K~toan truono_____ 0 _ Chu tichHOi d6ng_guantri
----- ~---
- 33 -