CONG TY CO PHAN CAP NVOC CHO LON

97 PHAM HirTJ CIII PHUONG 12 QUAN 5

DT: 38552354 — FAX: 39550424 sp.***-er

BAO CAO TAI CHiNH QUt III NAM 2018 ;•1

NAM 2018

.

CONG TY CO PHAN CAP NTLYOC CHQ LON

56 97, &ring Pham FIftu Chi, quay 5, think ph6 He Chi Minh

BAOCAO TAICHINH Cho Ict Ice loin ket thin ngay 30 thing 9 nim 20113

BANG CAN DOI ICE TOAN Ti nghy 30 thing 9 atm 2018

Thuyet

MAU 8 01-DN

Don A HER VND

CIII TIEL MA se minh 30/09/2018 31/12/2017

A . TM SAN NGAN HAN 100 134,272,938,123 197,919,788,468

I . Tien Ai tic khoan taxing throng tier,

1. Tien

110

111

V.1 15,668,333,437

4,168,333,437

50,360,540,017

18,660,540,017

2. ato khoin tucmg duong lien 112 11,500,000,000 31,700,000,000

3 Tien dang chuyen

II . Diu ttr tai chink nnin hen 120 V.2 62,644,164,384

Diu

ax dm gi0 den nay dao hen 123 62,644,164,384

III , Gin khaki, phai thu nen hen 130 32,088,765,633 123,101,316,053

1. Phai thu nen hen dm khich hang 131 V.3 24,887,566,008 112,385,056,009

2. Tra tuft oho nmthi bin nen hen 132 V.4 4,967,901,789 9,107,224,611

3. PhM thu nen hen khk 136 V.5a 4,218,389,372 3,594,126,969

4. D5r phang phai thu nen henkh6 ded 137 V.6 (1,985,091,536) (1,985,091,536)

IV . Hang ten kho 140 V.? 15,939,333,366 20,068,590,750

Hang ten kho 141 15,939,333,366 20,068,590,750

V . TE sin nen hen khic 150 7,932,341,303 4,389,341,648

1. Chi Mil tra truck non hen 151 V.8a 2,066,853,097 3,289,786,145

2. Thud °TOT ducx ken nit 152 5,210,180,538 1,099555,503

3 Thue vi Sc khoin khic phai thu Nha nu& 153 V.0 655,307,668 -

B . TA1 SAN DA1 HAN 200 279,805,908,998 284,129,949,136

I . Cie khoan phii thu dal hen 210 5,000,000 7,901,515

Phai thu din hen khan 216 V.5b 5,000,000 7,901,515

II . Tii sin ce dinh 220 215,602,830,688 215,821,215,714

1. TM sin c6 dthh huu MO 221 V.9 215,060,379,515 215,164,353,136

Nguyen gid 222 711.066.558978 679,798,003,771

Gia til hay man lup ki 223 (496906,179,463) (464,633,650,636)

2. TM sin CO din], v6 hthh 227 V.10 542,451,173 656,862578

Nguyen gia 228 4978,186,666 4,651,186,666

GM trj hao man lu.9 ke 229 (4,435.735.493) (3,994,324,088)

III . Bit ding sin din to 230

IV . TM sin di' dang dal hen 240 V.11 8,697,922,776 12,468,282,925

Chi phi thy dung co ban der dang 242 8,697,922,776 12,468,282,925

V Diu tu tai chink dai hen 250 8,330,000 8,330,000

Diu tu n6 gia den riga), din hen 255 . 8,330,000 8,330,000

VI . Tai sin dal hen khic 260 55,491,825,534 55,824,218,982

Chi phi tra truck dai hen 261 V.11b 55,491,825,534 55,824,218,982

TONG CONG TAI SAN 270 414,078,847,121 482,049,737,604

Bdo cao nay la mat ha phan hQp thanh So Roo cáo Mi chink vàphái dtmc 84c kern Thuyat minh Bao cao la! chinh

1

217,928,394,268 180,182,959,058 137,063,925,123

5,910,256,865 8,747,891,554 6,469,289,997 4,743,449,107

15,252,384,159

1,995,762,253

30/0912018 31/12/2017

273,321,677,654 249,574,374,664 153,361,303,772

4,334,289,690 15,384,220,961 17,554,600,887 39,515,227,083 15,481856,213

1,788,212,721 2,152,663,337

37,745,435,210

23,747302,990

19,064,101,788

18,845,260,211

16,761,338,627

3,711,736.608

1,919,994,795

1,190.306,171

196,150,452,853

208,728,059,950

196,150452,853

208,728,059,950

130,000,000,000

130,000,000,000

130,000,000,000

130,000,000,000

63,849,723,527

63,113,094,929

2,300,729326

15,614,965,021

1,341.752120 2,300,729,326 14,273,212,901

414,078,847,121 482,049,737,604

41

(„9. GONG TV 4. C6 PFIXN * NUOC

CHO LON

TP.H Nil TIAN ANTI

Clam d6c

CONG TY CO PHAN CAP NUOC CHIci Lem SO 97, &Sig Ph= Hilt Chi,101in 5, thanh pha H6 Chi Minh BAO CAO TAT CHtNH Cho Icif lin Man ket thic nghy 30 Oak% 9 nom 2018 Ilion di dai la Wan theo)

MI sa Thuyet

minh C il T rE u

C. NO ?HAI TRA 300 I. Nq nail hen 310

Plthi tra aged ban ngin hen 311 V.I2 Nguti mua tra ti6n throe ngin holt 312 V.Oe Thu8 Vi các khan phai n6p Nha nutrc 313 V.0 Phi Ira ng,thi lao &jug 314 Chi phi pilaf tra ngin hen 315 V.Oe Phal trà ngin hen khac 319 V.0 Vey va nn.thu6 tai chin!, nan hen 320 V.0 Qug khan thutmg, phim Iqi 322 V0a

11 . Ner dii hen 330 1. Phai tra dai hen Ichae 337 V.13

Vay vd ng thue Si chinh dài hen 338 V.14 Thue thu nhap ham lei phai tn. 341 V.15

VON CFLO SO FIC11 400 I. Von chaser Win 410 V.16

I. Van g6p cue chil s6 hilt 411 (Td phieu pha thong cO quy6n biau quyit 411a Qu, du tar plait Bien 4113 Lcd nhuCtn seu [hue chua phan phai 421 Li nhu6n sou th,44 okra phen pha i Iüy kA seCI cue; 49 (mere 421a LØ &min mu thu‘' cinta phdn phai kfr nay 4216

Nguan linth phi vit quy kink 430

TONG CONG NGUON VON 440

Thanh pht, HO chi Minh, ngay 18 thing 10 nam 2018

Amti_ NGUYEN TIIT KIM LOAN Neuti 16p bib

VC TMNOT! QUY1N11 id toxin truang

Rao cao My là mot b4pluin hop themh Ma Belo cao tai chinh Mpheri Moo Sc ken; vol Thuyat mink Báo cdo ui chtnh

2

Thinh phi) FM chi Minh, ngay IS thing 10 Min 2018

GONG TV CD PHAN CAP NURC CDR LCIN

S6 97, throng hum Ildu Chi, quin 5. Minh pith HO Chi Minh

BAo cAo TAI CHIN1 Cho 1.7 ke [Din 9 thing kit thOc ilMY 70 Ming 9 clam 2018

RSO CAO HET QUA HOST HONG ICINH DOANH Cho kit ki Min 9 thing kAt thdc ugly 30 thing 9 nim 2018

1111 ad Thuyh mirth

out m

MAU B 02-ON

Don vj doh: VNI)

Line /CC 9 THANG

Nim 2018 Nim 2017 Nim 2018 Nim 2017

01 259,3474119376 230,051,981,311 744,850,156,281 735.727,054,058

02 116,399.811 106,499,103 380,391,039 217,714,729

10 VIA 259,230,811,565 129,945,483,218 744,469.765,242 735409,3391329

II V1.2 240,303,231.718 227,980,537,878 703,650,755,525 712,147,673,967

20 18,927,579,847 1,964,945,340 40,819,009,717 23,361,665,362

21 VI.3 48,518,706 255,454,620 639,866,310 542,629,218

22 VIA 404,190,161 187,171,285 744,651,580 604,859,510

23 404.190,161 187,172.285 744.651.580 604.859,510

25 VI.5 3,954,928,620 2,966,216,908 11,933,284,904 9,486,673,157

26 VI.6 7,826,786,925 6,901,775,609 26,282,137,714 24,632,371,632

30 6,790,202,847 (7,835,764,842) 1,498,801,829 (10,819,609,719)

31 275,904,801 550,967,347 1,356,125,352 1,711,488,483

32 127,999,176 237,405,351 111,753,412 111,571,445

40 VL7 147,905,625 313,561,996 1.244471.990 1.599,917,038

50 6,938,108,472 (7422402,846) 3,743,173,769 (9,219,692,681)

51 V1.8 711,755,819 712,755,819

52 729,688,624

60 6415,351,653 (7.521,202,846) 2,300,729,326 (9,219,692,681)

70 VL9a 479 (579) 177 (709)

71 VL9b 479 (579) 709

CFO MEC

I. Doanh thu bin bang cung cip dich vy

2 . Cap Moan giant Mr doaoli thu

3 . Mouth tbu thuin vt bin hing vi cung gip dich vy

4. GM yin hang bin

5 . LqI nhnin gip vi bin hing vi cung dip dick vy

6 . Eloanh Chu boat Ming tii Minh

7 . Chi phi tai chinb

Trong de: Chi phi I& vay

8• CM phi ban Ling

9 Chi phi quin ly doanli nghigp

10 . 141 'Muhl thuin lir boy( ding kinh doanh

II . Thu nhip

12. Chi phi lchic

13 . Lpi obtain Mirk

14 . Titng Ipi nliuin Ici tomn Omit thui

15 . Chi phi thug thu nhip doanh nghiep hien hanh

16 . Chi phi tine thu nhap doanh nghiap hoin

17 . Lpi nhuin Saul thui thu nhip doanh ngldip

IS. LAI ca bin tren c6 phieu

19 . Lil suy gum Men CO pheiu

CC2NG TV Co PHAN

CXP ND&

CHO LON

\Do-

rp

NGUYEN TI!! KIM LOAN

Nivel lip Min

WITH NIIIIQUirtgli

KA loin trinfrng 3

TUAN ANN

Giim ilk

VU nil NHIIQUtNH Kt coin truing

CONG TI' CO PHAN CAP NU1YC Mc LON Sel 97, dinam Pham Hflt Chi, quaa 5, thank ph6H Chl mut Mo cAo TAd ClitNII Cho k M tot kit Mk mily 30 thing 9 mint 2018

BAO CAO Left CHUYEN TIEN Tt

(Theo phirong phi') giiin Sip) Cho 4 IA tMa kit 'hoc may 30 Mang 9 nem 2018

1 .

ail Trtu

Lmr chuyin Bea tn. hoot Peng klub doanh

Ma se Thuyet mink

1, Lpi &wan fru& thud 01 2. Su chink eke Sc khan

- 'Su hao TSCD Mt BDSDT 02

- UP, IS tir host Ong diiu to 05

- Chi phi (Al vay 06

- Cac }Moan dieu chinh khac 07 3. 1.91 rthudn a hop' dOng klnh doanh Mak May di

PA', 1r1, dong 08

- Tang, Om cic khan phili thu 09

- Tang, giam hang ton kho 10

-Tang, giant Mc khoan phii tri (Shang ke Di vay phai tot, thus dm Map doanh nghiep phAi n0P) 11

- Tang, giam chi phi ml hutc 12

- Tien lig vm da trA 14

- Thue thu ithep doanh nghiep danOP 15

- Tien thu khac tit hot 'long kinh doanh 16

- Tien chi khac cho hoat Ong kinh doanh 17 20 Lieu chuyin nen Mull la' hop( Ong 1 i h if h

11 . Lint chuyin lien tie hoar dgng din tir

Tien chi de mua aim, xily Ming TSCD va do tai sin deli han Ithic

21

Tien Ow tir thanh 19, nhocmg ban TSCD va cac tli Min dat hm ;chic

32

3. Tien chi cho vay, mint cac cow cy no Mut dcm vi khic 23

4 Tien thu hei Mu nr g6p vein vito don vj Ichac 26 5. Tien thu lei cho fly, on Mc va loi IMMO durfic chin 27

Lieu chuyin tan 1huan Ile hop( Ong Ida ar 30

In . Lau chuyIn an lir bout d9ng lid chloh

I. Tien 01016 di ray 33

Tien Erg np gdc red 30

Co thc, lqi Mugn Mira cho chi] se hay 36 Ling chuyin Ian thuan lie hoot C9ng 141 chInh 40

Lim chuyin 11811 Munn tiling kj, 50

nen va !mug during tien du kV 60

Anh Song cUa thay dei 9 gia 116i don quy if& ngoai 61

Tien vh Mang during tiencu6i Icy 70 V.1

Thanh ph6 HO chi Minh, ngiy 18 thing 10 MAI 2018

MAU B 03-ON Doli vi Bub: 'ND

9 thing 2018 9 thing 2017

3,743,173,769 (9,219,692,681)

34,153,960,453 33,195,535,640

(693,268,235) (542,629,218)

744,651,580 604,859,510

-

37,918,517,567 24,038,073,251

86,166,081,732 (12,384,078,654)

4,129,257,384 51,651,758,473

(56861,1492283) 57,258,694,127

1,555,326,496 (82,506,389,571)

(744,651,580) (604,859,510)

(3520,826.326) (3,178,813,252)

113,590,000 193,234,127

(6,048,827 507) (5,433,278,401)

62,737,318,483 29,031,310,590

(41,500,526633) (27,559,345,512)

73,650,822

(62,644,164,384)

-

723,303,810 576,212,551

(103,347,736,385) (24983,132,961)

16,761,338,627 -

(1,788,212,721) (1,733,451,772)

(9,054,914584) (4,393,335,257)

5,918,211,322 (6,126,787,09)

(34,692,206,580) (4,075,579,400)

50,360,540,017

15

C4NG TV CO PHXN

CXP NLAC

0 CHO ON

45,735.185,677

41659606.277

THAN Main am at

NGUYEN TIN KIM LOAN ?Mari lap bieu

C6NG TY CO PHAN CAP NIY6C CHO LON S6 97 Pham Han Chf,Pluzemg 12, QS 5, Thanh 06 HO Chf Minh

BAN THUYET MINI BAO CAO TAI CHiNH

Cho kjf k than 9 thing kgt thtic ngay 30 thing 9 nam 2018

MAU B 09a-DN

L DAC DIEM HOAT DONG Ci/A CONG TY

1. Dinh that sfr hero vgn

Cang ty a phan Cap nub° Cho Lan (ten giao diefu Cho Lon Wasuco 1SC) la doanh nghiep dupe c6 phen h6a tir Doanh nghiep nha nude — Chi nharth cAp nude Chc Lem thuOc Tong Cling ty Cap nude Sal Gan. Ceng ty hoat dOng theo City chung &ten dang ky kinh doanh se 4103005924 ngay 16 thang 01 nana 2007 do Sa KO hoach va Dau tu thanh oho HO CH Minh cap.

Thong gad trinh hoot dhng, Ching ty dei dux Sá kopek va Dju hi thank phti Hd Chi Minh ecip bd sung cac Gay chang nhhn (long kink doanh thay dal nha sau:

- Clay chimg nhart clang k kinh doanh (tang k thay dói lan Mir nhAt ngay 02 thang 6 nam 2008, chuan y viec be sung mOt s6 nganh nghe kinh doanh.

- Gitty cluing nhan clang ky doanh nghiep dang k9 thay doi Ian thir hai so 0304797806 ngay 16 thang 5 am 2012, chuan y viec thay d6i ngtari dal diert theo phap luat la Ong Le Trong Hiatt thay the Ong Phnm Mph Dim

- Clay ehting nhan (fang k5 doanh nghiep dang k9 thay aM Mn [flu ba so 0304797806 ngay 18 thang 5 nam 2018, chit y viec thay d61 ngutri di dien theo phap 141 la Ong Hu9nh Tan Anh thay the Ong Le Tnthg Hieu.

VArt (lieu le : 130.000.000.000 VND

SO c6 : 13.000.000 c6 phieu

Menh gia :10.000 VND/ cO phi6u

Co can von dieu I nhtr sau:

Sit Ten cg Cling Dia chi SO co plan Gia tri cO phi°

(VND) TS, le (%)

I Ceng ty CO phan Dia Oc Chg 1.6n

118 Hung PhU, Phuerng 8, Quen 8, Tp. HCM 300.000 3.000.000.000 2,31

2 Ngan hang TMCP Deng A

130 Phan Dang Lyn, Phuong 3, Quan Phu Nhuan, Tp. HCM 276.652 2.766.520.000 233

3 CôngtyDkutirlè chfnh Nha Nude Tp. HCM

33 Pasteur, Phtrong Nguyen Thai Birth, Quan 1, Tp. HCM 300.500 3.005.000.000 2,31

4 Tong Cong ty Cap nude Sai Gen

01 Cling Trueng path Te, Pluton 6, Quan 3, Tp. HCM 6.630.400 66.304.000.000 51,00

Cac có deng kit 5.492.448 54.924.480.000 42,25 Ceng 13.000.000 130.000.000.000 100,00

Thuyet mini; naylà mht b phan hqp thanh va phch drtqc dc cling vet Bap cap 0! chInh 9 !hang

5

CONG TY CO PHAN CAP rank CHQ LON SO 97 Pham Han Chi, Phubng 12, OS 5, Thanh ph6 HO Chi Minh BAO CAO TA1 CHINH Cho ky k toin 9 than& It& than ngay 30 thing 9 Mini 2018 Thuyit minh Ban ego tai clunh Op then)

Try s& hoot Ong

Dia chi : S6 97 Phalli Mai Chi, Plurang 12, Quart 5, Thanh ph6 D6 Chi Minh

Dien thoni : (84-028)3 855 2354

Fax : (84-028)3 955 0424

Ma thue : 0 3 0 4 7 9 7 8 0 6

Limb vcrc kinh doanh

Linh vkrt kinh doanh eM Cang ty la thuang mai, dich vv.

3. Nganli, nghe kinh doanh 3

Quin lt, phat trier' 4 thong cap rank, cling (mg, kinh doanh nub° sach cho nhu cAu tieu clang va san gal (tren dia ban dirge phan cOng theo quyet dinh cja Teng C,Ong ty cap nude Sal Gen);

V - Tu van thy chmg Gong trinh cap nude — dan clang — Gong nghiep (trfr: khan sat thy dvng, giam sat thi ding); to

Xay dung cOng trInh cap nuoc;

Thiet ke xay Mmg cOng trinh ha tang ky thuat do thi;

Lap Mr f

Thim tra thiet ke;

Tai lap mat throng din voi ding trinh chuyen nganh cap mak;

Giam sat thi cOng thy dung cOng trinh cap thoat nude;

- Mua ban may moo, thiet bi, vat tu nganh cap nude;

- Di ly Icy gcsi hang Ma.

4. Chu kji sin unit, kinh doanh thong thueng

Chu kY san 'mat, kinh doanh thong thuong caa Cong ty dirge thvc hien trong then gian kheing qua 12 thang.

Nhan vieu

S6 luting nhan vien elm Cong ty tai ngay 30 thing 9 nam 2018 la 452

ngtrai (Mi ngay 31 thang 12 nam 2017: 448 ngtrai).

II. Kt KE TOAN, DON VI TIM T$ stY DUNG TRONG ICE TOAN

1. K5'khoán

KS, ke [can aim can ang ty bat du ta• nggy 01 thang 01 va ket [him ti ngay 31 [hang 12 hang nam.

KY ke toan 9 thang kat thdc ngay 30 thang 9 nam 2018 thuec ky ke than nam tha 12 dm Cong ty ke tfr ngay chinh than chuyen sang ding ty co phan.

Thule! WM nay la mat ha phan hap Monis va ehrpc acc cling van Bac cao fat chinh 9 thang

6

CONG TY C6 PHAN CAP NU6C CHO LON SO 97 Pham HMI Chi, Phurmg 12, Quin 5, Thinh ph O Ht, CM Minh BAC/ 0'80 TAI CHINH Cho ky S Min 9 thing St [bac ngiy 30 thing 9 Om 2018 Thuyet m1nh Bin can tai chinh (nap then)

2. Dun vj den tq sir dung trong ke toan

Don vi tin t'c Sfr dung trong S toan la DOng Vi0t Nam (VND).

cnuAN riiçc vA cud p6 KE ToAN AP DUNG

I. Ch e dO ke toan Ap dung

Cong ty áp dung Che de ke toan doanh nghiep Viet Nam ban hanh theo Thong tu sti 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cita BO Tai chinh, Thong tu 53/2016/TT-HTC ngay 21 thang 3 nam 2016 sun di, bó sung met so dieu dm Thong Pr 200/2014/TT-BTC, cac Chan nwc ka loan Viet Nam do BO Hi chinh ban hanh va can van ban sfra be sung, hudng dk thoc hien kern theo.

2. Tuyen be ve viec tub] dui Chitin mire Id toan va chi ao id twin

Ban them dik dam bao da tuan thu d?iy do yea clu cfm can Chula' moo ke toan, Ch a dO Ice toan doanh nghiep Viet Nam hien hanh trong viec lap va trinh bay Bao cao tãi chinh gift Men dO.

IV. TOM TAT CAC CHINH SACH icE TOAN CHO AU

Sau day la cac chinh sach ke toan chit yeu chictc COng ty áp dung trong viec lap Bao cao tai chinh gitia nien dO:

I. Ccr set lap Bin can tai chinh girls nien dO

Biro cao tai chinh gifia nien do duoc trinh bay pita hop yea ChuAn moc ki loan, Che ke toan doanh nghtep Viet Nam va ck quy dinh phap 1 co lien quan den viec lap va trinh bay Bao cal) a; chinh Mita nien de.

Irk tinh id toan

Viec lap Bao cao tid chinh gift nien dO tuan tha theo cac Chun mon ke tok Viet Nam, Che do ke tok doanh nghiep Viet Nana va can quy dinh hien hanh có lien quan tai Viet Nam yen cu Ban Giam dee cd nhtIng vac Utah va gift (trill anh huting den se lieu ve ceng no, tai san va vie° trinh bay the khoan c8ng ng vet Si san tiem tang tai ngay lap Sao cao Si chinh giaa then d6 cling nhu the s6 lieu ve doanh thu va chi phi trong suet kS7 boat dOng. Mac dit cac vac firth S toan dupe lap bang St ca so hien biet dm Ban Giam doe, s6 thoc te phat sinh co the khan vdi cac ink tinh, gia dinh dat ra.

Cling cy tAl chinh

Ghi nhan ban dau

Tai san thi chlnh

Hi san Si chinh Hugo phan loai met each pha hop cho mac dich thuyet minh trong Bari coo tai chInh giaa nien de bao gm Gee nhom: tai san tli chinh dtroc ghi nhan theo gid trj hop l> theng qua Bao cao St qua boat Clang lcinh doanh, cac khoan den Pr nam gill den ngay dao han, cac khofin cho vay va phai thu, Si san tai chinh san sang d ban. Viec phan 'ma cac Si san si chinh nay phu thutjc vao ban chat va myc dich caa tai san tai chinh vâ dirge guy& djnh tai thiri diem ghi nhan ban din.

Thuyezi minh nay la mat baphan hqp thanh va &gm rInc cimg voi Bdo eau tai chinh 9 :hang

7

CONG TY CO PFIAN CAP NUOC CHO LON

SO 97 Phom Hat Chi, Phiaing 12, Quan 5, Thanh phi!, HO Chi Minh BAO CAO TAI CHINH Cho kji Ice toan 9 Mang kit thee aptly 30 thong 9 pan 2018 Thuyet minh Hao C1i0 thi ehinh (tap then)

Tai thdi diem ghi titian ban au, tai sari tai chinh dirge zaz dinh theo gia mua/chi phi phat hart cOng ode chi phi phat sinh khan lien quan frac tip den viec mua, phat anti tai san tai chinh dd.

Tai san tAi chfnh Cdng ty gem tin vi cac khoim Prong throng tin, du tu aim gig den ngay deo han, phai thu curt khach hang va phai thu khac.

Art r petit trd ted chink

Ny phai frit tai chfnh dirge pan loai mOt cach pha hgp elm mac dfch thuyet minh trong Bao cao tai chink]. giaa Men do bao gem cac (Mom: ng phai tnk tai chinh dant ghi nhan theo gia trj hop 19 th8ng qua Ban cao ket qua boat dOng kinh doanh, can khan ng phai tn tai chinh age xfic dirt theo gia trj phan be. Vic phan loai the khan ng Lai chfnh phg thuOc vao ban chat vi mgc dich ctla khoan ng tai chfnh va dugc guy& dinh tai Mei diem ghi nhan ban dau.

Tai thdi diem ghi nhan ban dau, cac khan ng phãi tra tai chfnh dtrgc mac djnh theo gia phat hanh cOng the chi phi lien quan ttgc Cep den viec phat hanh ng tài chfnh dn.

Ng phai tra tai chiral caa Coing ty bao gem phai tra ngtrtd ban, chi phi phai trA, phai tralchic, vu)' va ng tai chfnh.

Ba tra•cdc ding cy cheat:

Cac tai sari tai chinh va ng phai trá tai chiral duce ba trir vi gia trj thuan se &roc birth bay tren Bang can ai k toan neu va chi du, Cong ty CO quyen hap phap thi hanh viec ba tra cac gid trj era euqc ghi nhan nay vi c6 9 djnh ha trer tren co so than, bac thu dugc cdc tai sin vi thanh tan phai tri thing theri.

With ziá lai sail Mn gin tilt ban du

Hien tai, chin c6 quy djnh v anh gia lai ang cg tai chink' sau khi ghi nhan ban au.

4. Tian va the khoan twang dtrang den

Tien bao gem tien mat, tien gin ngan hang khong ky han, tien (tang chuyen. Cac khan tuang throng tien la cac khoan Mu hi' nglin han c6 thed ban thu heti hoac dao ban khang qud 3 thing, cd khi nang chuyen del a ding thanh mOt lugng tien xac djnh vi khdng có nhieu rai no trong chuyin di thanh tien tai Mai diem lap Hao cao tai chfnh giaa nien do.

Cc khofin dAu fir tai chinh

Cac khoen Mu tu tâi chfnh cüa Ding ty the hien cac khan du ur nam gift den ngity dao han.

Cac khoan Mu tu dugc phan loai la nam gill den ngay dao han khi C8ng ty Co 9 Binh vi kha nang gia den ngay dao han. Cac khan Mu tu n&m gi6 den ngay clao hqui bao gem: Can khan gen gin nem hang cd Ict ban, trai phieu, ct`) phieu ins dai ben phat hanh bat hue° pal mua lai tai met alai diem nhat di/1h trong tuong lai.

Cac khoin Mu tv nm gift den ngay dao han dugc ghi nhan ban eau theo gid g6c bao gem gid mua vi cac chi phi lien quan den giao dich mua cac khan du tu.

Thu nhap ttr cac khan dAu tu n&m gift den ngay ddo han dirge ghi nhan vao doanh thu hoat dOng tai chinh trong ky.

Hwy& minh nay la mat ha phan kip thanh vr)duvc dpc ming yori Ban ccio tat chink 9 thang

8

ONG TY CO PHAN CAP NHOC CHQ LON S6 97 Pluun FICru Chi, Phubng 12, Q4n 5, Thenh ph 6 H6 CM Minh BAO CAO TAI CHiNH Cho Icy' k togn 9 thing ket thtic ngay 30 Mang 9 rift 2018 Thigh 'Dinh Bio can tai chink Wen theo)

DOI voi can khoan dau tir nim gift den ngay dap han, neu chua duqc lap du piton phiti thu kit del theo quy dinh caa phap luat' , Gang ty tien hanh danh gia khit nang thu hi. KM co cic bang chimg Sc cheat cho [hay mOt phan hoc toan be, khoan dau ttr ca the khang thu het chrqc va so tim that duqc the dinh met ckh ding tin cay thi tan that dap ghi nl4n vao chi phi tai chinh trong va giarn trir trgc tiep gia tri clau tit

Lai/ I6 khi thanh l, nhugng ban can khoan dAu tu nim gift den ngay Ciao han dirge ghi nhan vao Bao cao kat qua hoat Ming kinh doanh tong ky.

Clic khoan phai thu

Ck khoiut phai thu duqc trinh bay ten Bac cáo tai chinh gida nien do theo gia trj ghi s6 can khoan phai thu cart khkh hang va phai thu khac sail khi can trir ck khoan du phong duqc lap cho cac khoan phiti thu kh6

- Phai thu cUa Ichach hang gem can khoan phai thu mang tinh chat thuang mai phat sinh tfr giao dich c6 tinh chat mua - ban Oda Gong ty và nguôi mua t dan vj dOc lap vat Gang ty bao g6m cac khoan phai thu ve ten ban hang, Old thu tièn thi cOng thy dpg cac cong trinh, phai thu clich va cung cap.

- Phai thu khk elm cac khoan phai thu khong c6 Yoh thucmg mai, Ichang lion quan din giao dich mua - ban, bao g6m cac khoan phai thu to ra doanh thu tal chinh, nhtr: phai thu lai tien giri; cac khoan thu kheng mang tinh thucmg mai kir tam thig nhan vien; cac khoan Icy quy", IcY cup va ek khoan phai thu lchac.

Du phimg rig phai thu Ich6 dot duqc lap cho timg klman ner phai thu da qua hp thanh tok tar 6 thang trer len hoc du kian mire tOn that c6 the thy ra tat ngay lap Ban cas tài chinh gida nien dO veri cfic khoan nq phai thu chua qua han thanh tab nhung khd co kha nang thu hal, thu khach rig da lam vao tinh trpg pha san, hok dang lam thu We giai S. mat deb, be nen va cac tnrerng hp kh6 than Mang ty. Tang, giam s6 du du phOng phai thu kh6 dOi dtrqc hach toan vac) chi phi quart IY doanh nghiep trong Bao do kat qua hot dOng kinh doanh trong k.

7. tang tOn kho

Hang ten kho dap xac dinh tren co sir gia [hap hcm gicra gili g6c va gia tri than c6 the thphien dup. Gia gOc hang ten kho bao gbm chi phi nguyen vat lieu tnyc tiep, chi phi lao deng true tiep va chi phi san that chung, nail ea, de c6 &run hang tOn kho a dja diem va trpg thia hien Mi.

Gia gat caa hang tbn kho dupe xac clinh theo phtrang phap binh quan gia quyen và duem hach loan theo phuang phap Ice khai thtrang xuyen.

Gia fri than c6 the thuc hien Huge dirge the dinh bang gia ban arc tinh trir cac chi phi a hoan thanh ding chi phi tiap thj, ban hang A, phan phial phat sinh.

Tai sin eel djnh hfru hinh vi kink hao

Tai san cO ilia hdu hinh dirge trinh bay theo nguyen gia trd gia tri hao mon lily ke.

Nguyen gia tai san cO dinh haru hinb bao gOm gia mua va toan be, cac chi phi khan lien quan true tiep den viec dua tat san vao trang that san sang sir dung.

Nguyen girt tai san c0 (firth hiltu hinh do Ur lam, tu thy dpg bao g6m chi phi thy dung, chi phi san xuat thp t phat sinh Ong chi phi lip dat va chay thir (neu c6).

Thula mini: ttIptlà mOt h pkin hpp death va dupc dpc ch ng vot BO° cao tat chinh 9 thong

9

CC/NG TY CC) PHAN CAP NHe/C CHCic LON S6 97 Phim Hui Chi, Phubng 12, Quin 5, Minh pho HO Chi Minh BAO CAO TAI 01111H Cho Icy ke toin 9 thing St thin ngay 30 thing 9 atm 2018 Thuyet minh Sio can tii chinh (tip thee)

Tai san c6 dinh Mtn hinh duqc khan hao theo phucmg phap during thing dim tren then gian hau dung urde tinh, phn hcrp vol hudng din theo Thong to s6 45/20I3/TT-BTC ngay 25 thang 4 nam 2013 dui BO T61 chfnh, Thong to s6 147/2016/TT-BTC ngity 13 thing 10 nam 2016 dm BO Tai chinh ve "Sia dtii, be sung met sO dieu cUa Th8ng tu so 45/2013117-BTC ngly 25 thrum 4 ram 2013" vi Theing tu so 28/2017/TT-BTC nay 12 thang 4 nam 2017 caa BO Tài chinh ye "Sfra d6i, Ig sung mOt sO dieu Mitt Thong to s6 45/2013/T1-BTC ngay 25 Mang 4 nam 2013 va Th8ng tir sO 147/2016/1T-BTC ngay 13 thing 10 Mm 2016 nth BO Tai chinh Huang din che de quan IY, sa dung va trich khan hao tai san Co OM", cu the nho sau:

SO nim

Nha xuring, vat kien true 25 - 50

May mac thiet bi 03 - 07

Phuong tin van uki, truyen din 06 - 10

Thiet hi van phong 03 - 05

Khi tai sari c6 dinh hthi hinh dirge ban hay thanh 1, nguyen girt và gid frj hao mon lay ke duqc itha s6 va can Ichoan lai hoac 18 phat sinh do ban hay thanh 1 tit sin dirge hach toan vao ket qua hot dOng kinh doanh trong ky.

TM sin ciS djnh v8 hinh va kheu hao

Tai san c6 dinh v6 hInh cfra C6ng ty the hien phi,' mem may tinh.

Gia trj phan mem may tinh Là man he can chi phi ma Cong ty da chi ra tinh den thbi diem thra chin mem vat) sa dung. Phin mem may tinh duct khan hao thee plurcmg phap durmg thing trong the.' gian 02 - 03 nam.

Chi phi Nay dung co ban dà dang

Chi phi xay dung co ban der dang the hien chi xay dung co ban de cong trinh, tai san ve chi phi saa chaa Ian tii san e6 dinh chua hoan thanh tai ngay lap Bac do till chitin gift nien de.

Chi phi Ay ding co. ban ale ang trinh, tdi san

Chi phi xay dung co ban cac thing trinh, tai san bao gem man ho chi phi cen thiet tie xay dung mei, hoac cal tap, Rang cep, ma rOng,... lien quan den the c8ng trinh, tai san phuc va cho num (itch san xuat, lc:Mb doanh nem Cong ty con da dang ti ngay lap Bac cao tai chinh gins nien de.

Chi phi saw chtta Ion tai san et dinh

Chi phi saa ehaa Ian tai san co dInh la Man be chi phi phat sinh thuc te lien quan den viec sfra chda, câi t40,... tat san co` dinh. 'Chi Gong viec saa chrra Idn tai san c6 dinh hoan thanh, chi phi Oa chaa 16n tai san c0 dinh duct ket chuyen chi phi vao ket qua hot dOng kinh doanh trong k (neu chi phi sir-a chlia ten tai san c6 dinh gia tij nhO) hoc chi phi sira chat Ian tai san c6 djnh duqc ket chuyen vao "Chi phi tra hank dai ban" d phan be din vao ket qua hoat dOng kinh doanh trong kt (chi phi sira chat 16n tai san c6 dinh gia 16n va lien quan den nhieu kY son xuat kinh doanh).

Chi phi tra trut

Chi phi tra truac the hien khoin tra trueve chi phi grin mei va thay the d8ng ho nude, chi phi cal tao Ong rime va can chi phi Ichan.

rimy& minh nay la mai ba phan imp lhanh viz dux dhc cling vai Belo cao chinh 9 Mang

10

CONG TY CO PHAN CAP NITOC CHO LON S6 97 Pham Han Chi, Phubng 12, Quin 5, Thin], ph6 He CM Minh BAO CAO TAI CHINH Cho ky Ice toin 9 thing ket thfic ngay 30 thing 9 ram 2018 Thuyet mink Bao cáo tal chith (tip then)

Can chi phi tra truck dirge phan be veto ket qua boat dOng kinh doanh trong kt theo phuang phap throng thang trong thbi gian kheing qua 12 thing hoc met thu san xuit, kinh doanh thong thuemg k ter died diem tra tank dirge phan anh vac "chi phi tra tuft ngin han"; nguqc loi, clic chi phi tra trutac co thed hart tren 12 thing hoc han met thu kt sari 'met, kinh doanh thong thiremg Ice tir thai diem tra truac duqc phan anh vac "chi phi tra tuft dai hart".

Cac chi phi tin twain dai han &rye phan be tong khoang thbi gian tra triton hoic thbi gian ma can lqi ich kinh te tuung irng ducm to ra tir csic chi phi nay nhir sau:

- Chi phi gin dam he nu& dirgc phan be van kit qua boat dOng kinh doanh trong theo *rang phap dtremg thing trong then gian tir 3 den 5 nam.

- Chi phi thay (ten he mite dpih kt, chi phi cai to eng muc dupe phan be vao kit qua hoot dOng kinh doanh trong Icy theo phuung phap duemg thing trong [WA gian ta 2 den 3 nam.

Cat chi phi tra Wu& dal hart khan bao gem gia fri ding co, dung cu, linh kien nhei da xuat dimg va dirge coi la c6 kha nang dem li lyi ich kinh te tacmg lai cho Cong ty vai then hp tir met thin tra len. Can chi phi nay dirge yen He dual hinh time cac khoan chi phi trEi [mac dai han vi &gm phan be vie ket qua heat dOng kinh doanh trong IcY theo phtrong phap throng thing theo theri gian sa dung trot tinh tir 2 den 3 narn.

Cac khoan nq phai tra vi chi phi phai tra

Cie khoan nq phai tra va chi phi phai tra dupe ghi nhan cho se tien phai tra trong Prong lai lien quan den hang h6a vi dich vv eta nhan duce. Chi phi phiti tra dirge ghi Man da tren cac vac tinh hqp IY ve so tien phai tra.

Viic phan loai cac Ichoan phai tra IA phai tra ngubi ban, chi phi phai In vi phai tra lchac doge thuc hien theo nguyen tile sau:

- Phil tra ngubi ban phan anh cac khoan phai tra mang tfnh chit thucmg mai phat sinh ter giao dich mua hang h6a, dich vo, tai sin vi ngueri ban la don vi dee lp vdi Cong ty.

- Chi phi phai tralà can khoin chi phi that te chtra phat sinh nhung dime [rich vao chi phi sari xuit, kinh doanh trong IcY de dam bao khi chi phi phat sinh thtrt te khong gay dot bien cho chi phi sin xthit, kinh doanh tren ca ser dam bac nguyen tic phi] hop glen doanh thu vi chi phi. Khi ctn. chi phi d6 phat sinh, neu c6 chenh lech vbi se da trich, Citing ty tin Minh ghi 66 sung hoc ghi giant chi phi Wang Ung vOl plan chenh lech.

- Phil tra khac phan anh Mc khoan phai tra khong c6 tinh thin:mg mai, Wong lien quan den giao dich mua, ban, cung cep hang hea dich vi, bao gem Mc khoan phai tra lien quan den chi phi tai chinh, nhu: khoan phai trit ye lai va?, ce tfrc vi lqi nhuan phai tra; the khaan phiti tra kh8ng mang tinh chit thuang mai nhir phai In ve con khoan BIDCH, BHYT,131-ITN, KPCD,...

V6n cho stY htht và phfin phti lqi nhufin thuAn

Co eau von cha so. hint

Ven chit sO httu cuts Cling ty bao gem:

- VOn Cteu fir cart chit ser het dirge ghi nhan theo s6 dux te da dau tu cha cac c6 den.

- Qu9 diu tu phat trien dirge inch lap tir lqi nhuan sau thud thu nhap doanh nghiep vi dupe sfr dung vao viec din tu ma rang quy mei sari xuAt, kinh doanh hthe diu tu chieu sau cüa Cong ty.

Thuyet mint; nay la mot 60 phOn hdp thanh va dvdc dpc cling poi Bah can tat chinh 9 thing

11

CONG TY CO PHAN CAP NUtIC CHO LON SO 97 Pham Han CM, Phveing 12, Quan 5, Tharth phe HO CM Minh BAO CAO TAI CHINN Cho ky k toan 9 thing ket than ngay 30 thing 9 nam 2018 Thuyit mInh Bio eao tai chinh (tip theo)

- Led nhuan sau thue chtra phan phei la se Igi &man tit the hot dOng tha tang ty sau khi trd (-) can khoan dieu chinh do áp dung hei t6 thay dei chtnh sach k6 toan vi dieu chinh hid tO sai sot trong yeu cOa cac narn twat.

Phdn phoi nhuan thud,'

- Lqi nhuan than sau thue thu nhap doanh nghiep dirge chia cho cac có dein sau khi dugc DM hei ding Co Hong phe duyet va sau khi da trich lap cite quy theo Dieu M Cong ty va cac quy dinh cUa p Iat let Nam.

Vic phan phei Igi nhuin cho cac Co Hong dtrgc can nhie den cac khoan mac phi tian td nem trong Ii nhuan sau thu chin phan phei c6 the anh hvOng den luang gen va kha nag chi tra tat nhv MI do danh gift lai tai san mang di gap ',tin, tat do Hanh gia lai cac Ichoan mac nen M, cac cOng e tai chInh va cac khoan mac phi tien te.

- Ce tut ducm ghi flan IA ng phai tra khi &rot Di hed dOng do tong phe duyet.

- C6ng ty [rich lac cac quy ifs Igi nhuan than sau thus thu nhap doanh nghiep cS Cong ty theo de nghj ant Hi dong quAn trj va dirge can deo deing phe duyet tai Doi hei deng di deng thvbng nien.

Quy dau tv phat hien: Quy nay dtmc nich lap nhim ma reng hot dOng kinh doanh hoac dell chieu sau cüa Cong ty.

Quy khan throng, phac Igi: Quy nay dirgc trich lap nham khan thverng vb. Ichuyen lchich, di ng0 vat chat, dem lai phac Igi chung vá nang cao dbi song vett chAt va tinh thin cho calm nhan vien th cac haat (Mug xa hOi.

14. Doanh thu

Dean?, thu ban hatzt7

Doanh thu ban himg duct ghi !chi thing thild thoa man Mt ca nam (lieu ki'en saw

Cong ty da chuyen giao pan lem rai ro th Igi ich gari lien ved quyen so hdu sari phim hoc hang hea cho ngved mua;

Ceing ty kheng con nim gilt guyen pan iy hang Ma nhv ngtreti so hdu hang Ma hoac quyen kiam soat hang h6a;

Doanh thu dtrqc xac dinh tucmg dei chic chin;

Cong ty 0 thu Mtge Wi ich kinh M tic giao djch ban hang; va

Xac dInh dtrqc chi phi lien quan den giao djch ban hang.

Dowd; thu =nu cdp dich vu

Doanh thu cOa giao djch v cung dOp djch va dtrgc ghi [Man Ida kat quA giao djch do dirge xfic dirth met cach dang tin thy. Trong trarrig hcrp giao djch ye the djch vu lien quan den nhieu kt thi doanh thu dude ghi nhn timing theo ket qua pan c6ng viec da hoan thanh tii ngay lap Bao cao tai chinh eta nien dO. Kat qua cüa giao djch cung cap (hell vu dirge xac cijnh khi them man Mt cit ban dieu kien sail:

Doanh thu dirge xac dinh Wang del chic chin;

CO kha nang thu dirge Igi ich kinh te tit giao did cung cAp djch va do;

rimy& mirth newlà ml bP phdn hpp thanhva duct dpc cling ved Bdo cap chinh 9/hang

12

CONG TY CO PHAN CAP NIT6C cm-, Lon SiS 97 Phirm HOu CM, Pinking 12, QuOn 5, TimInh ph 0 HO CM Minh BAO CAO TAI CHINH Cho kji Ic8 Vain 9 thang k& Oulu ngily 30 thAng 9 rani 2018 Thuyet mirth Bak eio tai chin]] (tip theo)

Xac dinh duct phin cong viec da hoan thanh tai ngay kit thilc nien de ke toan; va

Xac djnh duem chi phi phat sinh cho giao djch vã chi phi a holm thanh giao djch cung cep (Lich viz de.

tin wit

Doanh thu dupe ghi nhan khi tien lai phat sinh tren co sâ den tfch (co tfnh den WI hie ma tai san dem kti) In} kha nang thu hei hen lai kheng chk chin.

Ca the va ii nhuem dzegc chia

C6 tat vã lqi nhuan duqc chia duce ghi nhan khi Clang ty da awn quyen nhan ce tire hoc lvi nhuan tit viec gap yen. CO tCrc duqc nhart bang Co phieu chi theo dal se him of) phieu tang them, ma khang ghi nhan gid trj c6 phieu nhan duerc.

Cie kboan giam trfr doanh thu

Cac khoan giam trir doanh thu ban hang, cung cep djch va phat sinh trong kt bao gem giam gia hang Mn va hang ban hi tra

Cac khoan giam gia hang ban va hang ban bj tra Iai phat sinh ding kt hen thy san phim, djch &roc die* chinh giam doanh thu ens, ky phat sinh. Trong tnrang hop san phAm, (flab vl,i da fiat' thu tir cac Ick tru6c, den sau mei phat sinh cac khok giam trU doanh thu thl &roc ghi nhan giam doanh thu theo nguyen tic: nu phat sinh truck Mei diem phat hanh Bao can tai chinh giaa nien de thi ghi giam doanh thu tren Ba0 Ca0 tai chinh gitra nion de ena ky lap Bdo cdo (1c5, truth), vã neu phat sinh sau theri diem phat hanh Bao cap Lai climb thi ghi giarn doanh thu caa phat sinh Oct Km).

Chi ph(

Chi phi IA nhang khoan giarn Icri ich kinh te duce ghi nhan tai theri diem giao djch phat sinh hoac khi c6 Icha nang tucmg di chic chin se phat sinh trong tucmg lai kheing phan biet da chi tien hay chum

Chi phi ducm ghi nhan theo [hue te phat sinh tren nguyen the phi' hop vai doanh thu trong kY. Trong trthing hop nguyen tic ph4 herp xung (let v6i nguyen tic than tang, chi phi duqc gill nhan can dr vao ban chit va quy dinh cüa clic chit mat ke then de bao dam phan anh giao djch met cach trung than, hop 19.

Chi phi di vay

Tat ca cac chi phi lai vay khac dtrqc ghi nhan vao Bao cdo ket qua hot deng kinh doanh khi phat sinh.

Thue

Thu e thu nhdp doanh nghiep the hien tong gia trj cita SO thue phai tra hien tai va se thue hok lai.

Se thu e hien ti phai tra Huge tint] dua tren thu nhap chin thus trong nam. Thu nhap chju thue khdc vdi Ica nhuk than duqc trinh bay tren Bao cao ket qua hot Ong kinh doanh vi thu nhap chiu thue kheng bao gem can khoan thunhap hay chi phi firth thue hoac &Km khan trit trong can tiara khk

Thuyar mini: nay la mot ba phan hpp thank oil thew apc cang vett Ban acio iai chink 9 (hang

I)

CONG TY CO PHAN CAP NUtlt Gig LON Se 97 Awn Han CM, Phtremg 12 Quan 5, Thanh ph e He CM Minh BA° CAO TAI CIIINH Cho ky k man 9 thing ket thee nay 30 thing 9 nam 2018 Thuyet minh Ban can thi chinh (tip theo)

(bao gam ca 16 mang sang, nen c6) va ngoai ra khong bao gam cdc chi tieu khong chju thue hoac khang dugc khan tra.

Vic )(au dinh thue thu nhlip elk Cong ty can ca vao cac quy djnh hien With ye thud. Tuy nhien, nhang quy dinh nay thay dãi theo timg thei kt va vie° xdc dinh sau cang ye thue thu nhap doanh nghiep tut thuee yap ket qua kiem tra dm co quan thue c6 tham quyen.

Theo hien ban ket luan thanh tra thuis 1757/ICL-CT ngay 14 [hang 12 nam 2015 thi kt tinh thue nam 2009, Cong ty se dugc áp dung mt dai thug thu nhap doanh nghiep theo quy dinh Thong tu 130/2008/TT-BTC ngay 26 thang 12 nam 2008 caa Be Tel Chfnh cho thin gian con Do CIAn het kt tinh thu e nam 2008, Cong ty da het thei gian mien Owe theo Thong tu s6 134/2007/TT-BTC nen mire tru dai Cong ty dirge huang au the rata sau: Thue sold 10% tir nam 2009 den Om 2021; giam 50% s6 thue thu than doanh nghiep phai nep trong 9 nam firth tfr nam 2009. Kt ke toan 9 [hang kat tit& ngay 30 thang 9 narn 2018 aing ty da het thei Lgian dugc htrang au dai giarn 50% s6 thue thu nhap doanh nghiep phai nap nen COng ty tfnh thue thu nhap doanh nghiep theo thue suit 10%.

Thue thu nhap hoan lai dime tinh hen cac Ichoin chenh lach girra gia tri ghi sa va Cu sty tfnh thue thu nhap caa can khoan mile tel slut hoc &Ong ng tren BA° cáo tai chinh gia nien da ya &Are ghi nhan theo phucmg phap Bang can ai ke toan. Thue thu nhap }man lai phai tra phai throe ghi nhan cho tat ca cac khoan chenh lech tam thei con tel san thue thu nhap hoan Ii chi Mtge ghi nhan !chi chac chan c6 da Igi nhuen tinh thue trong tucmg lai de khan tra can khoan chenh tech tarn then.

Thue thu nhap hoan lai dirge xac dinh theo thue suet dv tinh se áp dung cho nam [Ai san dirge thu he( hay ng phai tra &Km thanh Man. Thus thu nhap hoan Ii (Mac ghi nhart yao Bao cao kit qua hoat clang kinh doanh Ut throng hap khoan thue de co lien quan den cac khoan muc dugc ghi,thing van don chi' so hat. Trong twang hgp do, thue thu nhap hoan Ii cling dirge ghi thang yao von cha sO hau.

Tit san thue thu nhap hoan lai va ng [hue thu nhap hoan Ii phai tra duct ba tra !chi Cling ty c6 quyen hgp phap cM ba trir gift tai san [hue thu nhap hien Muth yai thue thu nhap hien hanh phai nap yalchi cat tat sin [hue thu nhap hoan 1i ya ng time thu nhap hoan Ini phai tra lien quan tai thue thu nhap doanh nghiep dupe guiltily ben chug met co quan thue va Cong ty c6 dg dinh thanh toan thud thu nhap hien hanh tren co so than.

Cdc loai thue khac dirge ap dung theo cac luat thue hien hanh ti Viet Nam.

19. LAi teen ca phieu

Lai ca ban tren do phieu Mtge tfnh bang each chia loi nhuan hoac l phan b6 cho o6 (tong so hau phi& pM thong dm Cong ty sau khi trfch lp guy khan Muting, phac Igi cho so lacmg birth quan gia quyen dm se c,6 phieu pM thong dang Itru hanh trong kt.

Lai suy giam tren cá phieu Huge xac clinh bang each diet]. chinh Igi nhuan hoc 16 phan b6 cho ca clang so hau c6 phieu phe thong cim Cang ty (sau khi trich lp guy khan thuOng, phoc Igi) va se blnh (man gia quyen ca phieu phi) themg dang km Math do kill Song caa can ca phieu oho thong tiem nang c6 tac Hang suy giant de Huh lai suy giam tran có phieu.

Thiry& minh ndy là mdt ha phdn hop thank va dupc dcc cling voi Bad cad tea chinh 9/hang

14

CC/NG TY CO PHAN CAP NOOC CHQ LON se 97 Pham Hat Chi, Phubng 12, Quen 5, Thenh oho H Chf Minh BAG CAO TA! CHINN Cho ky Ice loan 9 Mang kit than ngiy 30 thing 9 nam 2018 Thuyet minh Ban mio tAl chinh (tiep theo)

Cie ben lien quan

Cac ben dugc col la ben lien quan caa Ctong ty nu mat ben c6 kha ming, two tiep hoc gian tiep, kiem so& b8n Ida hoc c6 Anh huemg clang ke del vol ben Ida trong vie° ra guyet dinh can chinh sach tai chinh va heat dang. Cac ben cling dugc xem la ben lien quan cüa Cang ty neu cang chin str kiem sok chung hay chju anb huOng dang ke chung. Cac ben lien quan c6 the la cac cang ty hoc ck ca nhan, bao gem ca cac thanh vien gia (firth than can dm ca nhan &rye col In lien quan.

Boo ca.) theo he phen

BO phan kinh doanh bao gem b phdn theo linh vgc kinh doanh va ha phan theo khu we (1419.

Ba phan theo linhvgc kinh doanh la mat phAn c6 the xac clinh rieng bit tham gia vao qua trinh san gnat hogc cung dp sdn phdm, (Lich vg c6 raj ro va Igi fch kinh to khan v6i cac ha phan kinh doanh khk.

BO often theo khu vgc Oa 19 la mat phan c6 the xac dinh Hang bit tham gia vao qua trkla ski xuat hoc cung cep san pham, clich vu trong phnm vi mat m8i tnrang kinh te Cu the va co reii ro va lui ich kinh te khan veil cac 60 phan kinli doanh trong can mai trubng kinh te Ichk.

V. THONG TIN BO SUNG CHO CAC ICHOAN MIX TR1NH BAY THONG BANG CAN DO! Kt TOAN

Tien vA cac khodn twang throng tin

Dan vj tinh: VND

30/09/2018 31/12/2017 Tien mat 10.243.545 17.995.993 Tien gizi ngan hang 4.158.089.892 18.642.544.024 Cac khoan tuong ducmg tien (i) 11.500.000.000 31.700.000.000 Ceng 15.668.333.437 50.360.540.017

(i) Can khaki tucmg dtrcmg den phan anh cac khoan tien girl c6 hart khong qua] [hang 4iNgan hang Nang Nghiep va Phat trien Nang Than Viet Nam - Chi nhanh Chg Lan veri lai sudt 4,1%/ nam (Mitt 2017: 5Vo/ Ham).

Cie !Moan deo fir tÜI chinh ngn hun

30/09/2018 31/12)2017

Den tu nem gift den ngly dio hun Tien giri hun 6 thang Ngiht hang TMCP Sal Gem (*) Ceng

Gid trj ghi Gil g6c Gia trj ghi se Gia gee se

62.644.164.384 62.644.164.384 62.644.164.384 62.644.164.384

62.644.164.384 62.644.164.384

(*) Tien gin kY htm phan anh cac khoan tien gen cd Ick 6 thang tat Ngan hang TMCP Sai Gen vat lai suet 7,1% /natn.

Thuyel minh nay M mOt bo phan hgv thanh va dstcrc dim cling vat Bao cáo/at chinh 9/hang

15

CONG TY C(5 PHA.N CAP Ntroc CHQ LON S e 97 Pham HOu CM, Phuang 12, Quin 5, Thanh phe He Chi Minh BAD CAO TAICHiNH Cho ky ke loan 9 thing k& thk ngay 30 thkg 9 nem 2018 Thuytt minh Lao eno til chinh (tip theo)

PM thu ngin hpn can khfich hang

30/09/2018 31/12/2017 Teng Cang ty Cep nut Sal Gan 15.033.976.649 104.486.986.997 Ck lchich hang lien quan den dlch vu cung cep nuac 7.724.867.129 5.067.404.991 Cac khach hang lien quan den dich vu khac 2.128.722.230 2.830.664.021 COng 24.887.566.008 112.385.056.009

Phdi thu Cliti khiich hang la Sc ben lien quan Tong Ging 0) Cap nut Sal Got' 15.033.976.649 104.486.986.997 Xi nghiep Truyen dim Mate such - 304.812.619 ("3ng 15.033.976.649 104.791.799.616

Tra [nit cho ngutlei bnn ngin hurl Cang ty TNHH DTXD - Cep Thoat Nut & Mai Trutmg WASEEN 734.715.075 2.196.000.000 Cemg ty TNIIH MTV Hung DM Viet 1.238.991.723 COng ty TNHH Hai Huang Dircmg 1.021.211.847 1.614.682.386 COng Ty TNHH XDBCN & Huang Ong Hoang Thang 810.821.820 Cty CP DT TM DV KT Tin Nghia 462.562,165 455.960.465 Cang ty TNHH MTV BA Dac 2.132.117.814 1.702.000.000 Cang Ty CP Tu Ven XD Cep Nutc 176.086.107 446.849.460 Cac khach hang khac 441.208.781 641.918.757 COng 4.967.901.789 9.107.224.611

Tra trwac cho ngwai ban la Sc ben lien quan Cling ty plan Ter vin Xôy cAng Carp Nu* 176.086.107 446.849.460 COng 176.086.107 446.849.460

Phil thu khac

30/09/2018 31/12/2017 Gin hi Dv pining Gin trj Dv 'Thong

a) Phai thu °gin hpn kink 4.218.389.372 3.594.126.969 Phai thu khic la ben lien titian 2.872.765.106 2.987.027.416 Tang Cong ty cep woe Sai Gan 2.872.765.106 2.987.027.416 PhAi thu lank 1.345.624.266 607.099.553 Phai thu v khoan cho muqn vat tu - Cáo phang ban Cang ty ca pia Cep Nu6c Chq Lan 950.394.239 184.938.868 Du thu lai lien gal c6 k han 83.437.500 Phai thu khan 325.985.027 239.917.185 Tam Ung 69.245.000 98.806.000

13) Phai thu dal hum kink 5.000.000 7.901.515 qu, dai bun 5.000.000 7.901.515

COng 4.223.389.372 3.602.028.484

Thug& minh nay ia mar b phan hap (Minh va thaw eloc cling ven Belo ccio tat chlich 9 doing

16

CONO TY CO PHAN CAP NU'OC CH U LON SO 97 Phgm HMI Chf, Phutmg 12, Quin 5, ThAnh phO HO Chi Minh BAO CAO TAI CHiNH Cho ky ice totm 9 thang kit tluic ngity 30 Mang 9 aim 2018 Thorn minhlbio cao tel ehinh (nap theo)

6. Nq xiu

30/09/2018 31/12/2017 Gia tri co the GM tri co the

GM gee thu hi Dir phang Giâ gtic thu het Dp phong Dp phong phai thu ngan ban kh6 del 4.402.234.575 2.417.143.039 1.985.091.536 4.402.234.575 2.417.143.039 1.985.091.536 Thai thu tzgan hgn Cel9 khtiph hang Cie khach hang lien quan den dich vi

4.402.234.575 2.417.143.039 1.985.091.536 4.402.234.575 2.417.143.039 1.985.091.536

cung cAp ntra, dich vu khan 4.402.234.575 2.417.143.039 1.985.091.536 4.402.234.575 2.417.143.039 1.985.091.536 COng 4.402.234.575 2.417.143.039 1.985.091.536 4.402.234.575 2.417.143.039 1.985.091.536

- Cac khoan ng xeu lien quan cac khan phai thu cna Ichach hang ban hang, cung cap dich vu, xay dung.... hay can Ichoan phai thu khan... da qua han thanh tan tit 6 thing trey len, bac cac khfich hang kh6 có kha Ong thanh tan. nhu lchach ng da lam van thth trang phi san. hoc dang lam [hit ftc giai the, mat tich, be trim va cfic tarring hpp kh6 khan Mang fr.

- Khang c6 khan tiOn phat, phai thu ye lAi tra charn... theo hpp Hong phat sinh tit can khoitn no qua hart Mumg khamg duct gbi nhan doanh thu.

- tri 06 the thu hOi art cac khoan ng xAu dugc xac dinh bang gia goc trir di dp phong da trich lap.

Thuyit mink nay la mett ba • phan hpp thank va ditqc clnc ding vai Biro can tat chinh 9 thdng

17

CONO TY CO PHAN CAP NHOC CHO LON S6 97 Phgm HMI CM, Phirtmg 12, Qugn 5, Thanh ph6 H6 CM Minh BAO CAO TAI CHINH Cho lcid toan 9 thing kit thug ngiy 30 thing 9 nim 2018 Thuyit minh Bio cao tki ehinh (tip theo)

HAng ton kho

30/09/2018 31/12/2017 Gid g8c D pheng Gil gee Thy phong

Nguyen lieu. 4t lieu 15.811.552.121 - 13.608.878.562 Chi phi sari xuat, kinh doanh der dang 127.781.245 6.459.712.188 COng 15.939.333.366 20.068.590.750

Chi phi tra trink

30/09/2018 31/12/2017 Chi phi tea trot ngin him 2.066.853.097 3.289.786.145

Cang nu dung cu 1.346.853.097 2.497.786.145 Bap hiem nhan tin9 cho nhan vien 720.000.000 792.000.000

Chi phi tra fruit did hen 55.491.825.534 55.824.218.982 Chi phi sOu chea van pheng 148.248.992 186.159.069 Gin clang ha ntrac theo Nghi, climb 117 40.375.119.254 39.484.914.311 Thay cieng ha nu6c 6.667.459.396 9.400.948.072 Chi phi ai to ong moo 833.154.407 235.999.151 Lip dat man sao 22.647.681 51366.134 Chi phi cal mo 6ng moo phgc vg CTTN 5.633.879.055 2.947.263.633 Cang cu dung co 53.282.934 106.565.871 Phen mem ARCGIS 1494.371.563 2.988.743.128 Xay dimg nha kho vat tu 263.662.252 421.859.613 COng 57.558.678.631 59.114.005.127

Thuyit mirth nay ta mht bcphn Imp WS; vet dupe rhic cling vol Brio Pao tat chink 9 thiang

18

CONG TYCO PHAN CAP NifeiC CHO LON S6 97 Pham HOu CM, Phding 12, Qu51 5, Third, rain FM Chi Minh BAO CAO TAT CHiNli Cho Ict 80 Man 9 thing kat thac ngay 30 thang 9 atm 2018 Thurat minh Blo Mu tài chInh (tip then)

9. Titi sin ai dinh him hinh

Khoin myc

Nguyen gill

NH can. vat kien tnic

May met thiet bj

Phircrng tifn VCIII tai, truyen oh

Thiet hi van phong Cfng

01/01/2018 29.000.000.000 936.718.486 632.169.320.477 17.691.964.809 679.798.003.772 Tang trong nam 216.148.586 67.990.000 34.174.872.165 937.041.875 35.396.052.626 Maw trong nam 67.990.000 937.041.875 1.005.031.875 Ddu tu XDCB hoan thank 216.148.586 34.174.872.165 34.391.102.751 Giam trong nam 4.127.497.420 4.127.497.420 Thanh 135, nhuvng ban 432.984.526 432384.526 Quyit toan lot 1.767.228.302 1.767.228.302 Szia chaa, tu hoz 1.927.284.592 1.927.284.592 30/09/2018 29.216.148.586 1.004.708.486 662.216.695.222 18.629.006.684 711.066.558.978 Gid trj hao men ley ke 01/01/2018 1.159.999.997 847.677.646 450.817.590.258 11.808.382.735 464.633.650.636 Tang tong nam 438.226.115 30.028.051 31.198.697.280 33.712.549.048 2.045.597.602 Khau hoz, trong nam 438.226.115 30.028.051 31.198.697.280 2.045.597.602 33. 712.549.048 Giam trong nkm 2.340.020.221 2.340.020.221 Thanh ljz, nhu-ong ban 412.735.629 412.735.629 Szia chaa, tu 1.927.284.592 1.927.284.592 30/09/2018 1.598.226.112 877.705.695 479.676.267.316 13.853.980340 496.006.179.463 Gia trj con 10 01/01/2018 27.840.000.003 89.040.840 181351.730.219 5.883.582.074 215.164.353.136 30/09/2018 27.617.922.474 127.002.791 182.540.427.906 4.775.026.344 215.060.379.515

Thuyit mink nay m mot be) ph4n hpp Mann Va duct dpc chngthi Edo can Mu chinh 9 Mang

19

CC/NG TY CO PFIAN CAP NUOC CHO LON Si 97 Film Hen Chi, Phueng 12, Quin 5, Thanh ph 6 H6 chi Minh BA0 CAO TAr Clith

Cho Icjr hi toan 9 thing kit tit& ngay 30 thing 9 nrant 2018

Thoyet minh Blo cdo U. ehinh (dip theo)

Nguyen gia dm WI sari c6 dinh hat WW1 de

Khan mac

khau hao hei nhung van can sir dung:

Nha via. May m6c vit ki& tnic thigt hi

Phurmg tin vin tii truye'n dAn

Thiet bi vin piling COng

01/01/2018 742.166.486 260.664.393.820 4.538.556.430 265.945.116.736 30/09/2018 801.366.486 267.989.282.473 7.923.099.400 276.713.748.359

10. TM sin c6 (link v8 hInh

01/01/2018 Tang trong ltfr Giam trong 30/06/2018

Phan mans may tinh Nguyen gia 4.651.186.666 327.000.000 4.978.186.666 Hao men lity14 (3.994.324.088) (441.411.405) (4A35.735.493) Gia tri con ti 656.862.578 (114.411.40D 542.451.173

Minya% mink nay la mOt b15 phan hop Mann va dupe dm ding vat Belo caa Lai chink 9 thang

20

""a-

CONG IT CO PHAN CAP NHOC CHO TUN 86 97 Ph{tm Han CM, Phvbng 12, QuOn 5, Minh ph B H8 Chi Minh BAO CAO TAI CHBVH Cho kt Ice twin 9 thing ket thiic ngay 30 thang 9 nam 2018 Thuyit minh Ban can Ui chinh (dip then)

Chi phi ray dung co ban do dang

30/09/2018 31/12/2017 Ong thin di del dyeing 6ng 1262.545.543 3.332.960.847 COng trinh cheing that thoat nude 986.897.046 3.033.189.793 ang trinh cai to 6ng rnoc 2 350.541.982 Cling trInh ang cai 1.256998.418 1.769.079.945 Phat Seri mpg ludd 3.192.381.767 3.982.510.358 COng 8.697.922.776 12.468.282.925

Phil tra 'Tired ban ngin hun

Tang Cang ty Cap

30/09/2018 31/12/2017

Gia trj só c6 kha nang

tra nq Gig tri 86 c6 kha nang

tra nu

Nu& Sal Gan 131.890.910.379 131.890.910379 145.615.297.241 145.615.297.241 Clang ty CP DT XD & TM Thai Binh Throng 74.106.992 74.106.992 74.106.992 74.106.992 Gang ty Co Phan Xay dung so 5 2.909.598.399 2.909.598.399 Cty TNHH Dan vr 16.493.437 16.493.437 16.493.437 16.493.437 Cty CF DT XD K9 Nguyen 1.678.878.316 1.678.878.316 901.542.711 901.542.711 COng ty QL CTGT Sal Gen 572.315.082 572.315.082 572.315.082 572.315.082 NM cung cAp khan 2.831.220.917 2.831.220.917 3.271.949.910 3.271949.910

COng 137,063,925,123 137,063,925,123 153.361303.772 153.361.303.772

Phil tra nmrai bin le cac ben lien quan Tang Gong ty Cip nu. or sal Gen

30/09/2018 31/12/2017 131.890.910.379 145.615.297.241

qng 131.890.910.379 145.615.297.241

Ngtrai mua tni Hen fru& ngin bun

Truy thu tin that [boat nu& 1.371.279.721 440.121.156 Tnm thu chi phi thiat ke Ong nganh 177.393.390 148.687.998 Tien nunc chin giai tech 4.273.217.738 3.594.594.439 Khu (0'119 giao thong do thi se 1 19.367.000 19.367.000 Cac Ichach hang Ichac 68.999.016 131.519997 ging 5.910.256.865 4.334.289.690

Thuyat minh nay la mat ba akin hap Mann va dwqr Jac cling vai 13cio ado MI chinh 9 Owing

21

CONO TY co PHAN CAP Nude COO LON 86 97 Phem Mu chi, Phuong 12, Quell 5, Thenh phe He Chi Minh BAO CAO TA1CHINH Cho Icjf id tan 9 thing kat thfic ngay 30 thing 9 Mut 2018 Thuyit minh Etio cáo titi chinh (dip theo)

14. Thue va cfic khoin phdi np Nha nuck

Chi tieu 01/01/2018 se phii np se dä ntip Thue GTGT hang bdn ned dja/ clich vu cung cep tong nude Thue thu nhOp doanh nghiep 2.187.313.163 712.755.819 3.520.826.326 Thue thu nhap ei nhan 360.675.024 2.569.659.908 2.964.885.256 Tien thue clef 4.250.995.800 7.078.856.000 11.329.851.800 Cac Joni thue khde - 77zuet ,non bai 3.000.000 3.000.000 Cac khoan phi, le phi va tic khofin piled nelp kbac 8.585.236.974 - Phi Ma g mai "twang 8.585.136.974 69.424.317.646 69.261.663.066 COng 15.384.220.961 79.788.589.373 87.080.226.448

Trinh bay so du Erin Being can Hai ki totin: Thue va Mc khoetn phai thu NM nude Thue vet Me khoim phai nep NM ntrac 15.384.220.961

30/09/2018

(620.757.344) (34.550.324)

8.747.891.554

8.092.583.886

(1.368.063.487)

8.747.891.554

Thui gid14 gia tong

Cong ty du dung thue giá tn gia tang theo phrong phap khau lit.

Thue slat áp dung:

- Cung cep nuat :5%

- Claw djch :10%.

Thu/thu niatp doanh nghiep

Xem Thuyet minh s6 VI.8.

Cdc log! thui khdc

Gong tyke lchai vA nelp cdc Joni thud khac hang nam theo qui dinh hien hanh.

Quyet toan thue eau Ceng ty se chiu et kiem tra Ma Co quan thue. Do viec ap dung luat vb. Mc qui dinh ve thud dei voi nhieu Ichae nhau c6 the doge giai thich theo nhieu each khac nhatu, s6 thue duot trInh bay ten Bac. tai ehinh c6 the bi thay d8i theo guy& dinh cue co quan thue.

Thuyet minh nay la mdt bo ph& hpp Mann va ?hex ohm cling yeti Bdo cdo tat chink 9 Mang

22

CeING TY CO PHAN CAP NUTIC CHcf LO'N SO 97 Pham Han CM, Nuking 12, Quan 5, Thinh pha Ha CM Minh HAG CAO TAI CHINH Cho ky k toan 9 thing ket Mac ngay 30 thang 9 nail, 2018 Thuytt mirth Ban cio tM chinh Op then)

Chi phi phi' tra ngin

30/09/2018 31/12/2017 Inch trade chi phi [hue thvc hien cdc cang trinh phat trien mang Itrai Ong nu& nghiern thu nhtmg chira guy& toan 773.42/951 10.679.095.194 Trich trate chi phi On ding ha nuarc theo Nghl dinh 117 3.970.026.156 28.442.618.322 Trfch Mr& chi phi gar, Ong a 349.189.056 Trfch tnr6c chenh lech gid si ntrec sach Trich tnrerc chi phi thue tai sin Chi phi khac 44324.511 COng 4.743.449.107 39.515.227.083

Thai tra khan

Phai tra nein ban khan 15.252.384.159 15.483.856.213 Tong Ceing ty CAp nude sal Gen 7.109.095.468 7.109.095.468 Cong ty TNHII MTV CT Giao Th6ng C8ng Chanh 70.000.000 110.000.000 Kinh phi cong doan, cac khoan bac, hiern phai nep 63.736.426 9.387.138 NIS kY guy bao lanh thvc hien hop clang 6.054.002.310 5.158.604.073 Phi bao ve m8i trilling throe gier 10 de chi 262.468.074 239.749.986 CO Mc phai tra cho ca dong 1.161.318.735 1.116.233.319 Can Ichoan phai tra khan 531.763.146 1.740.786.229

Phai trri dai han kbac 19.064.101.788 18.845.260.211 Phai tra khdch hang du tu ang cal gin dang ha mak 19.064.101.788 18.845.260.211 Ceng 34.316.485.947 34.329.116.424

Phdi Ira kb& la cab ben Mn quan Tong Gang OP Clip nut sal Gan 7.109.095.468 7.109.095.468 Gong ty TNHH MTV Cling trinh Giao thong Cong Chanh 70.000.000 110.000.000 COng 7.179.095.468 7.219.095.468

Thuynt mini; nay la m91 ba pkin hap thank va thew dpc cling vol Bko cao tat chinh 9 diving

23

CoNG TY CO PHAN CAP IsHrOC CHQ LON SO 97 PIAun Hint Chi, Pinning 12, Quk 5, Thanh phi!, HO Chi Minh BAC, CAO TAI CHINO Cho 1(5,14 than 9 than& ket thac ngay 30 thing 9 nark 2018 Thuyet mirth Bao cio Si chinh Bien theo)

17. Vay irk nçtIi chinh

01/01/2018

Vay trong kSr

30/09/2018

GM tri Stcokhanang tra nq

Thanh toin trong kj, Gia tn SO c6 kha rang

tra nq Vay va nq ngen Mtn 1.788.212.721 1.788.212.721 1.788.212.721 Vay dal han den ban tra Tong Gong ty Cep nu& Sal Gan Ell 1.788.212.721 1.788.212.721 - 1.788.212.721 Vay vi nut thue tai dal ham 3.711.736.608 3.711.736.608 16.761338.627 3.711.736.608 16.761.338.627 16.761338.627 Vay dai ban Tong Cong ty Cep nu& Sai Gan III 3.711.736.608 1.711.736.608 - 3.711.736.608 Vay dâi Flan Ngan hang Wing nghiep va Phat tridn Nees them Viet Nam - Chi nhanh Cho Lin 121 - 16.761.338.627 16.761.338.627 16.761.338.627 COng 5.499.949329 5.499.949329 16.761.338.627 5.499.949.329 16.761338.627 16.761.338.627 Thuvet minh chi tier vav vi no theo tang Mil Wong:

IChoan vay dai han Ngan hang Wong nghiep va Phat Bien NOng then Viet Nam - Chi nhinh Chg Lon dtrgc hoan tra theo Ijch hien sau:

30/09/2018 Trong Wing 1 nam Tir nm Ulu 2 den nem th0 5 10.995.400.000 Sau 5 dun 5.765.938.627

16.761.338.627 Trir: SO phai tra trong yang 12 thing (duce trinh bay a pit nq ngan han) Se phii tra sail 12 thong 16.761.338.627

Ting& mink nity la mot bo phiin hop thank vit timic cloc cling wit Boo can tai chink 9 Mang

24

CoNG TY CO PHAN CAP MY& Clic LUN SO 97 Ploon Him CIO, Phoong 12, Qutin 5, Thanh phO HO Chi Mirth SAO CAO TM CHM Cho kSt k toin 9 thing kOt thitc ngtly 30 [hang 9 n5m 2018 Thayet minh Bin cao tAi chinh (tiap theo)

Vay viz na• flute tai chink là cdc ben lien quern

Tong Cong tyCip nut See Gan

Ceng

18. Quy Mien Muting. phac lyi

Nam 2017

TO nay 01 thang 01

30/09/2018 31/1212017

Tyi ngity 30/6 boat 31/12

5.499.949.329

5.499.949.329

Lich Igp cac quy fir lyi nhuan

Su. dyng cic quy trong nim Tang Mule

Quy khen throng 1.743.678.388 2.549.870.877 (2.455.143.608) 113.100.000 1.951.505.657 Quy phnc lqi 538.192.800 2.549.870.877 (2.985.547.250) 5.650.401 108.166.828 Quy thirerng Ban diau hanh. quan 19 678.594.669 (660.087.543) 74.483.726 92.990.852 COng 2.281.871.188 5.778.336.423 (6.100.778.401 193.234.127 2.152.663337

Nam 2018

Quy Mien thirong 1.951.505.657 2.549.870.877 2 689 230.000 113.590.000 1.925.736.534 3.038.965381 Quy phitc 1M 108.166.828 2.926.340.546 (4.458.007)

Quy thuremg Ban diau Minh. quan 19 92.990.852 302.125.000 320.632.126 74.483.726 COng 2.152.663.337 5.778336.423 6.048.827.507 113.590.000 1.995.762.253

Thuyet minh nay la mPt bP phan hop thanh va duct doc cling vol Bac cdo gj chink 9 &Min

25

CONG TY CO PHAN CAP NUOC CHQ LON SO 97 Phtun lieu Chi, Phuang 12, QS 5, Thanh phe HO CM Itifinh BAO CAO TAT CHiNTI Cho lc, ke Man 9 thang ket them ngay 30 [hang 9 Mtn 2018 Thiry& minh Bao eio tai chioh Map theo)

Thu e thu nh.p ban Ii phai tra

01/01/2017 Choy& sang 1$ nhu8n trong nam 31/12/2017 Chuyan sang Igi nhuan (1) trong kt

Chi phi tra

Van du hr cfia cbüs&huu

Quy dliu phat t .en X n

Loi nhu say an A " thue chtra plight

phai Cting

huge dal han

1.190.306.171 1.190.306.171

729.688.624 30/09/2018

VOn chi" ser him

Bang di chiau bian Ong caa vim chit sa. Min

01/01/2017 Lai tong nam Mr& Trich guy Stir phat trian Trich 1ap guy khen [hurling, phlic Igi Chia ct Mrc 31/12/2017

01/01/2018 trong kt nay

Trich guy efau tu ph& hien Trich lap guy" khen [haling, phac Igi Chiachtc 30/09/2018

1.919.994.795

130.000.000.000 57386.667.692

5.726.427.237

21.946.515.780 14.273.212.901 (5.726.427.237) (5.778.336.423) (9.100.000.000)

209.333.183.472 14.273.212.901

(5.778.336.423) (9.100.000.000)

130.000.000.000 63.113.094.929 15.614.965.021 208.728.059.950

130.000.000.000 63.113.094.929

736.628.598

15.614.965.021 2.300.729.326 (736.628.598)

(5.778.336.423) (9.100.000.000)

208.728.059.950 2.300.729.326

(5.778.336.423) (9.100.000.000)

30.000.000.000 63.849.723.527 2.300.729.326 196.150.452.853 Ting& mini, nay Id mht bh phan hhp thanh va Ave doc tang y& Bdo cdo tài chinh 9 theing

26

CONG TY CO PHAN CAP NUtC CHci LON 86 97 Phkm Mu Chi, Pfnrimg 12, Qu8n 5, "Math plui H6 Chi Minh HAO CAO TA1CHiNH Cho k9 ke tab 9 thing kit thlic ngay 30 Mang 9 nam 2018 ThuyAt mink Bao do titi Molt (fiep theo)

Chi tiet vOn du ttr can ch0s& hint

Theo Giay chling nhen dang ItY doanh nghiep (Ling k9 tiny dei Chi Minh cap von dieu I dm Cong ty la 130.000.000.000 VND

Mn [hit ba s6 0304797806 ngay 18 thing 5 nam 2018 do Set Ke hoach va DAu tu thanh oho HO . Tni ngay 30 thang 6 nam 2018, von dieu le cM duet eac CO deing g6p dit nhu sau:

Clay cluing alien dang lit doanh nghiep sera elei an the. 03

ugly 18/5/2018 CO tiling 30/09/2018 31/12/2017

VND VND VND Cenag ty cO Olen Dia Oc Chq Lon 3.000.000.000 2.31 3.000.000.000 3.000.000.000 Ngin hang TMCP Meg A 2.766.520.000 2.13 2.766320.000 2.766.520.000 COng ty Den tu Tài chinh Nha Nude Tp. HCM 3.005.000.000 2.31 3.005.000.000 3.005.000.000 Teng Gong ty Cip nuac Sai Gen 66304.000.000 51.00 66.304.000.000 66.304.000.000 Can CO dOng Ichae 54.924.480.000 42.25 54.924.480.000 54.924.480.000 Cenig 130.000.000.000 100.00 130.000.000.000 130.000.000.000

Pugh mirth nay la mat fro phan imp arena va Sept dpc ding voi Bac cao íàì chinh 9 ifrOng

27

sc

CONG TY CO PHAN CAP Nil& am LON S6 97 Plmm HMI CM, Phuong 12, Quin 5, Thanh ph6 116 Chi Minh BAO CAO TAI CHINO Cho lc, Ice Min 9 thing kit thou new 30 thing 9 nAtn 2018 Thug& minh Bin can Si chinh (tip them

CO phieu

30/09/2018 31/12/2017 S6 hreng c6 phi6u ding Ic37 phat hanh 13.000,000 13.000.000 SO luong 66 phieu da ban ra c8ng chung 13.000.000 13.000.000 Cd philu phd thong 13.000000 11000.000 Cif phau tad dill S6 Item co phi& ducfc mua 1ai (c6 phieu qui) Cei phi& phd thong CO phitu Int rldi - s6 ittyng co phieu thing luu hanh 13.000.000 13.000.000 Cd phieu phti thong 11000.000 13.000.000 Co phidu wit clOi -

Menh gift c6 phieu dang hru hanh: 10.000 dOng/ c6 phieu.

Thin plied loi nhuOn

Trong IcY. Cong ty a [hue hien phan ph& lei nhet nam 2017 theo Nghi quy6t Dai hOi (Ong c6 thing thuung nien nam 2018 s6 04/NQ-DIEDCD ngay 27 thing 4 nam 2018 nhu sau:

Ti 01/01/2018 den 30/09/2018

Ti 01/01/2017 den 30/09/2017

Chia ci, Wm cho cac c6 tang 9.100.000.000 9.100.000.000 Trich guy thu tu phat then 736.628.598 5.726.427.237 Trich (my Mien thuOng 2.549.870.877 2.549.870.877 Trich quy ph& 1c1 2.926.340.546 2.549.870.877 Trich guy' thuOng Ban dieu berth, quart ly 302.125.000 678.594.669 COng 15.614.965.021 20.604.763.660

VI. THONG TIN B6 SUNG CHO CAC KHOAN MVC THINH BAY THONG BAO CAO !CET QUA 1100 BONG KINH DOANH

Doanh thu than vt ban hang va cung cAp djch vy

Dan vj Huh: VND

Ti 01/01/2018 Ti 01/01/2017 din 30/09/2018 d4n 30/09/2017

Doanh thu cung cep nude 731.221.667.113 720.979.438.444 Doanh thu cung ch djch vn 13.248.098.129 14.529.900.885 COng 744.469.765.242 735.509339.329

Gin vOn hang ban

Gia von cung cAp mit 692.068.988.007 702.292.756.770 Gia von djch vu dä cung cap 11.581.767.518 9.854.917.197 gag 703.650.755.525 712.147.673.967

Thuyet minh nay ta mot ha phan hcp thank vet dupe doe cling v61 Bac cart tal chink 9 [hang

28

CONG TY CO PHAN CAP NUOC CHO LON S8 97 Phgm HOB CM, Phuerng 12, Quin 5, Theinh ph8 H6 CM Minh BAO CAO TAI CHEINIFI Cho Icy Id Man 9 Mang fret Bide ngay 30 thang 9 nArn 2018 Thigh minh Bao cio tai chinh then)

Doanh thu hoat tang titi chinh

Tir 01/01/2018 dOn 30/09/2018

Tu. 01/01/2017 din 30/09/2017

Lai tien gfri có 14' han 608.994.183 480.109.666 Lai tien gfri khong han 30.872.127 62.519.552 Ceng 639.866.310 542.629.218

Chi phi tai chinh

Chi phi lài vay 744.651.580 604.859.510 ging 744.651.580 604.859.510

Chi phi ban hang

Chi phi !than vien 7.648.409.245 7.399.054.266 chi phi dung cu. da dung 1.685.270.363 371.598.351 Chi phi khan hao 692.937.595 639.361.288 Chi phi b&ng tiOn khdc 1.906.667.701 1.076.659.252 ging 11.933.284.904 9.486.673.157

Chi phi quilt' I doanh nghiOp

Chi phi nhan vien 13.407.177.201 13.325.558.035 Chi phi dã clang van phang 2.556.079.346 2.161.286.781 Chi phi Ichiu hao 2.925.235.122 2.904.568.922 Thue. phi vit le phi 149.607.205 499.915.957 Thue dat 1.057.381.600 Chi phi dich vu mua ngoiti 6.186.657.240 5.741.041.937 Ceng 26 282 137.714 24.632.371.632

Lai nhuOn (1O) khsic Thu nh0p khac 1.356.125.352 1.711.488.483 Thu nhap ban ha, so men than 7.272.728 70.000.007 Thu nhep khitch hang du tu 6ng cdi kheng hoan Ii 563.325.365 1.557.762.671 Thanh 1, TSCD 73.650.822 Khao sal cung cAp dutmg Ong cap thoitt nadrc 6.336.000 24.249.000 Thu phi dfrth mdc nod; bti thiRmg di dad ho thOng cap nu& 559.712.674

Thu nhap khdc 145.827.763 59.476.805

Chi phi Mir 111.753.412 111.571.445 Chi phi ha so mâi thau 4.992.000 Chi phi du tu Ichong hoar' von Ong cai 80.107.986 30.523.180 Chi phi khdc 26.653.426 81.048.265 Lori nhuAn (18) Usk thuAn 1.244.371.940 1.599.917.038

Thuyit minh nay la mat bP pigin hqp thanh va chnpr dpc cling vai 8ao mac tai chink 9 :king 29

)C

CONG TV cO PFIAN CAP NUQC CHQ LON SO 97 Phomlu Chi, Phueng 12, Quiin 5, Thanh phe HO Chi Minh BAD CAO TAI CHNH Cho kt ke tan 9 thang k& then ngay 30 [hang 9 nbn 2018 Thayet minh Bin can thi chirth (tip thee)

8. Chi phi thue thu nluip doanh nghi¢p hifn hank

Tfr 01/01/2018 Tn. 01/01/2017 den 30/09/2018 den 30/09/2017

141 nhuOn (le) truck thus 3.743.173.769 (9.219.692.681) - Dori Vai hoot clang san me& kinh doanh mak sgch 937256.488 (15.432.363.115) - Doi vizi hoot clang kinh doanh kh6c 2.805.917.281 6.212.670.434 Dan chinh cho thu nh4p chju thut 21.334.079 Trh: Thu nhap kitting chili thud _ Ceng: Can khoan chi phi Ichong dutm kheu trh 21.334.079 Chi phi phgt vi pligni hank chinh 21.334.079 Thit lao IfDQT khOng tham gia dieu hank san nit kink doank

Trill li tic ram try& dutyc 1dt chuyen Tyl¢ au deli du tu kinh doanh ntr6c such 38% 40% Thu nh#p chju thue (lo drib thud) 3.743.173.769 (9.198358.602 -Dei vat hogt clOng san zudt kinh doanh nut sgch Apt au dal 358.789.350 (6.231,367.978) - Del veti hoot &Ong san xudt kink doanh mak sgch khong dupe WI dal 578.467.138 (9.179.661.058) - Del vai hogt dOng kinh doanh khac 2805.917.281 6.212.670.434 Thue sat zip thing -Dei vai hoot dons min rude kinh doanh (Iwo uu dal 10% 5% - Dei voi how Jong kink doanh khac 20% 20% Chi phi thud thu nhop doanh nghib hith HMI 712.755.819

Cong ty c6 nghia vy phai nep thue thu nh5p doanh nghiep nlur sau:

Deli v61 haat Ong chinh cüa Cong ty thuec danh muc nganh nghe 1111 dal du Pr. Cong ty c6 nghia va nap [hue thu nhap doanh nghiep v6i thu 6 suit 20% [ran thu nhap chju thud trong then gian 10 nem va v6i thue suet pith thang hen thu nh5p chju thu e trong cac nam tip theo. Ceing ty duce mien thu e thu nhap doanh nghiep trong 2 ohm ke t* nam bat cMu kinh doanh c6 Ii vl giam 50% trong 3 nam hip theo ke th nam 2007.

Theo bien Mn ket1u5n thanh tra thue se 1757/JCL-CT ngay 14 thang 12 Om 2015 thl tr ky tinh thue nam 2009. Cling ty se Huge ap dung vu di thue thu nhap doanh nghiap then quy dinh tai Theng Ur I30/2008/TT-BTC ngay 26 theng 12 nAm 2008 dm Be Tai Chinh cho thin gian con 13i. Do de den het kt firth thue nam 2008. C6ng ty da het thOi gian mien thus theo Therng th s6 134/2007/TT-BTC nen mot um etc Cong ty throe hiding cu the nhu San: Thue suAt 10% tit ngm 2009 den nam 2021; giant 50% se thue thu nh5p doanh nghiep phai nem trong 9 nam tinh th nam 2009.

IC5z Ice Man 9 thang St than ngay 30 thang 9 nam 2018 Cong ty da het theri gian dtrot huevng tru Hai giant thue 50% nen Cling ty tinh thue thunhap doanh nghiep theo thue suet 10% del v6i thu nhOp rir haat deng quan 1y phat triAn he theng cep thoit mac.

Del vai hont deng khao, Chug ty co nghia vu nep thue thu nhAp doanh righiep veri thu e suet 20% hen thu nhjip chit' thue.

Thuyit minh nay la mot bC) phan hop thanh vet &roc dpc cling vat Bdo cdo chinh 9 timing

30

C6NG TY CO PHAN CAP NU15C CHO L(N Se 97 Plum Hem Chi, Phuitng 12, Quer' 5, Thanh ph6 ti6 Chf Minh BAO CAO TA1 CHINE Cho ky ke ten 9 thing ket than ngay 30 tilling 9 nam 2018 Thuyet minh Ban cio tai chinh (tip the)

9. Lai tan a phieu

Viec tinh [can Ith tren ce phieu cø ban va va lai ten co phieu suy giam phan be cho can CO deing se heu co phieu phe thong eau COng ty doge thgc hien ten co so cac se lieu sau:

Lai co ban teen cO phiiu

Ti, 01/01/2018 Ti, 01/01/2017 din 30/09/2018 din 30/09/2017

Lqi nhuin (1O) phin be cho a (fang s& hall c8 Oita phO thong 2.300.729.326 (9.219.692.681) Tit: Se With quy khen that/11g. ph& lgi

Lqi nhuon (18) phan be cho a (tong set hint co phieu ph8 thing 2.300.729.326 (9.219.692.681) Se c6 phieu pile thong bInh (man Mu hinh trong nMn M tfnh lai co bin tren c8 phieu 13.000.000 13.000.000 Lai co bin tren ci, phieu 177 (709)

Lai suy glum tan c6 phieu

Lqi nhufin (16) phfin hO cho cO (long s& hrru cO phieu phi) thong 2.300.729.326 (9.219.692.681) Tit: SO inch quy khen Chuang. rank 10

Lqi nhufin (16) phfin he cho c6 Hong str hill a phi& phi!) tang 2.300.729.326 (9.219.692.681) Cac khan(' dieu chinh Igi nhuart sau thue thu nhap doanh nghiep de tfnh Ica rthuan phan be cho co phi& 016 Meng Ichi xac (firth lai suy giam tren a phieu

Lqi nhufin thuic a thing s& hitu cO phien phti thong din Ging ty [lime dieu chinh do ink hiring pha bang 2.300.729.326 (9.219.692.681) Se c6 phigu Ole thông blnh quart Jou hanh trong nam aè tfnh lai co ban lain c6 phieu 13.000.000 13.000.000 SO luqng co phieu Ole thong dg Men doge ph& hanh them COng...SO hen cd phigu binh ou dhdo anh huemg cna có phigu co the throe chuyen doi dr !rat phigu chtryen do! SO Inurng cO phieu binh qufin bru hinh da durqc diu chinh do anh h 'wing pba Wang 13.000.000 13.000.000

Lai suy giim tren a phieu 177 (709)

Thuyet n finh n M mOt b6 phan hqp thanh va duqc dpc cing vat Ain cdo tat chink 9 th6ng

31

CONG TY CO PHAN CAP NUtIC CHQ LON Se 97 Pham Hay Chi, Phirang 12, Quan 5, Thanh ph6 HO Chi Minh sAo cAo TAT CHfNli Cho IcS, k toe]] 9 thang ket thac ngily 30 thong 9 Mint 2018 Thuyet min Han cio tai chinh (tap theo)

10. Chi phi san xuet. kink doanh theo yin tO

Th.01/01/2018 Tir 01/01/2017 (Mn 30/09/2018 (Mn 30/09/2017

Chi phi ninfic sach 553.729.256.867 546.661357.808 Chi phi nguyen lieu, vat lieu 8 224 943 130 10.981.067.043

68.840.368.654 Chi phi nhan ofing 67.282.283.184 chi phi Ichau hao tai san c6 dinh 34.153.960.453 33.195.535.640 Chi phi clich vii mua ngoai 36.417.575.828 48.357.213.063 Chi ph( bang lien khac 40.500.073.211 39.789.262.018 C0ng 741.866.178.143 746.266.718.756

THONG TIN BO SUNG CHO CAC KHOAN MIJC TRINH BAY TRONG BAO CIO LIX CHUYEN TIEN TE

Cac giao dich khong b6ng den không anh htrang dn sir urn chuyin tin t trong kj nen Wiling duqc trinh bay teen Bdo cao hru chuyin tin te

Mua sin/ xay dung tai san bang each nhan car khoan nq lien quan trvc tiep c6 tfrc phai tra

Ta• 01/01/2018 Tir 01/01/2017 din 30/09/2018 (Mn 30/09/2017

1.645.749.156 1.161.318.735 5.791.625.319

Car khoan giao dich bang den c6 fink hirdng (Mn svItru chuyin tien t trong ky nen dirge trinh bay tren Bao cao Ecru chuyen tin te

Lai tien gai ngan hang phai thu nam try& da thu trong kt nay 83.437.500 Mua sam/ gay dung tai san can my nam truerc da thanh toan trong nay

Tra [rude nguai ban mua sarn tai san ca dinh

C6 tirc phai tra nam triton da tra trong IcY nay 1.116.233.319 4.393.335.257

NHENG THONG TIN KHAC

Nghiep vy và sá du cac hen lien quan

Ciao dich vol Sc hen lien quan

Cac ben lien quan voi Cong ty bao gam:

Ben lien (wan T6ng Cang ty Cap nu& Sal Gen Cong ty Cong trinh Giao ['Ong Cling Chanh Cang ty C6 phan Tit van Xay clang CAp Nuck Xi nghiep Truyen dan Nu& snch

M6i mum he Cang ty me (nam gift 51% v6n dieu IO) Cong ty ming tap doan Cong ty clang tap doan Cang ty cang tap doan

207.016.483

Thuyat minh nay ra m91 ba phan hqp thanh va dupe ace ding vai Belo cdo tai chinh 9 Mang

32

CONG TY CO PHAN CAP NUHC CHO LON Sh 97 Awn Rau Chi, Phutmg 12, QS 5, Thanh phiS H8 CM Minh BAO CAO TAI CHINH Cho kt k toan 9 thang het thOc ngtly 30 thing 9 am 2018 Thuy4t minh Itio cao Si chinh (tip theo)

Cac nghiep va phat sinh trong kY giaa C6ng ty vcIa cac ben lien quan nth/ sau:

Ter 01/01/2018 din 30/09/2018

TO. 01/01/2017 din 30/09/2017

Ding Ceng ty Co nu* Sdi Gbn Cho thue TSCD huyen Binh Chanh Cung cAp djch khan Mua mak sach 553329.256.867 546.661.357.808 Mua vat to 1.545.393.000 11.236.402.040 Muatàjsan 5.201.461325 Thue tai san heat Ong 36.059.522.711 42.616.171.126 Lai vay phai tra 387.650.731 604.859.510 Phiti tra tien djch vi 3.500.000 118.600.000 Plied thu do chi he 170.399.990 Phai thu do cung cAp dich 1.512.664.514

Cbng ty Cd phAitt Tw win Xdy drag Cop Nu* Phai tri phi thuc hien lap bac cdo dau Pr va lchao sat, tu thiet ke, tu van giam sat cong trinh 938.333.745 127 300 168

Tai ngay kit thou IcY ke tottn, ding ng veri cac Mn lien quan nhu sau:

30/09/2018 31/12/2017 Tong Cong ry, Cap nut Sal GA,. Phai thu thtrang mai 15.033.976.649 104.486.986.997 Phai thu cc lchoan chi he 2.872.765.106 2.987.027,416 Phai tra thuong mai (131.890.910.379) (145.615.297.241) Phai tra phi thut hien ding trinh XDCB, gia cong ding ha nutc (7.109.095.468) (7.109.095.468) Phai tra tien vay (5.499.949.329)

Cong ly Cong trinh Ciao thbng COng ChUnk Phai tra Qat we di del duemg Ong (70.000.000) (110.000.000)

Ceng ty C plan Tw von Xby &mg Cap No* Ung tnr6c phi thuc hien lap ban cao dAu tu va lchao sat, tu [hitt 5, hr van giam sat Gong trInh 176.086.107 446.849.460

XI nghiep Truydn den Nit* sgch Phai thu cung cAp djch vu 304.676.838 304 812.619

Thuyil mind nay 16 mat ha plain hap Manly v6 dyad Jac Sag val Bao clanh 9 Meng 33

CoNG TV CO PHAN CAP NtrOC CHQ LON se 97 Pham Han CM, Phubng 12, Quan 5, Thanh phe tie Chi Mirth BAO CAO TAI alfts/H Cho lc,k toan 9 tbang k& thuc ngay 30 thing 9 nam 2018 Thuyet minh Bin can tel chinh (tip theo)

Thu nhop clan cdc thdnh vien gain chd chat

Thu nhap cüa cac thanh vien quan l chit chat C8ng ty trong ks,nh.r sau:

Ta• 01/01/2018 Tfr 01/01/2017 den 30/09/2018 den 30/09/2017

Tien luang Car lchoan bao hiem phai tra COng

1.908.000.000 1.333.844.960

65.789.776 57.869.127 .973.789.776 1.391.714.087

Bio cio thee b0 ph§n

Theing tin be phan duct trinh bay theo linh vt,rc kinh doanh va khu we dja 19. Cong ty lap Ban cao be phan theo IToh voc kinh doanh la b0 phan bao cal) chinh y6u vi rid ro va t suk sinh Ibi cüa COng ty bj tic Ong chit yeu bei nheng khac bit v6 san phim va clich va do C8ng ty cung cap. Cac be phan theo khu we dja 19 la be phan bao cao the yeu. Cac hog dOng kinh doanh cUa Gang ty dirge te ellen va quan 19 theo tinh chat cim san pham va dich vv do Clang ty cung cap v6i m6i ntht be phan la men don vj kinh doanh chi& lucc cung cap cat san pharn khan nhau va phoc vo cac thj throng khac nhau.

Oiá áp dung cho cac giao djch glita can l, phan duce xac dinh tren ca ser khach quan ttrang to nhu v6i ctic ben the ba. Doanh thu. chi phi va kat qua kinh doanh cda cac be phan bao elm can giao djch giea can b phan. Cac giao djch nay duct log trir khi lap Bao cao tai chfnh gifta Men dO.

BO oft kinh doanh theo khu voc (ha It cart C6ng ty clugc xac dinh theo dja diem dm tai san cith Cong ty. Doanh thu ban hang m ben ngoai trinh bay trong be phart theo khu we dja It duo 74C dinh dip tren dja 19 du Ichich hang cita COng ty.

phan theo Unit yuc kMh doanh

De phuc vu mac dich quart 19. co cau ta chec mkt Ceing ty deco chia thanh 3 be phart hog dOng: BO phan cung cp nu& such va be phan lap dat. di dal demg hd nu& va cac djch vu Ichac. Thy nhien. Cong ty hoot dOng cha yeu trong linhvtre cung cAp ntrec sach cac linh vut con Ii chief, 10 nhO. khong (tang ke.

Bo phOtt thee khu Nee dja135

Toan be hog deng ala Cong ty S din raO khu we hog clang kinh doanh ctia Cong ty (Quart 5, Quan 6, Quan 8, Quan Binh Tan).

Cony cy tai chfnh

Cluiin It Si ro van

tong ty quan tri ngithn vOn nham dam bit° ring Ging ty CO the vea hog Ong lien toc vim tói da h6a li lob ala cac c6 tong thong qua toi in h6a s6 du nguOn v6n va cOng no.

Call Una vOn ala Cong ty g6m ny than (citc khoan vay thu dacrc trinh bay tai Thuyet minh s6 V.17 tre di tien va cáo khoan Mang throng lien) va phan v6n thtthc sO Mu caa Cong ty (bao gam von g6p, cac quy do tre vb. Icti nhuan sau thue chtra phan ph6i).

Thuy4t minh nay la m9i 99 phan hqp thanh va dupe 49c ding vai Bcio can chlnh 9 %hang

34

CONG TV CO PHAN CAP NUHC CHO L(N 66 97 ?burn Hem CM, Hhuong 12, Quan 5, Thanh ph6 H6 CM Minh BAO CAO TAI CHINH Cho IcS, ke toan 9 thing ket [hoc ngay 30 Mang 9 nam 2018 Thuyet minh Ban can tii &lob (tip then)

Cac chinh sach id than cha ytu

Chi Wet cdc chinh sach kt toan cha yeti va can plurong phdp ma Gong ty áp dung (bao gem cac tieu chi de ghi nhan. ca sâ )(An Chnh gia frj va ca set ghi nhan cac khoan thu nhdp va chi phi) di vOi tUng logi tai san tai chinh va Gang nq tai chinh dugc trinh bay ti Thuyet minh se nr.3.

dc loai cane co tài chinh

Tat san til chinh Tien va cAc khoan

30/09/2018 31/12/2017 Gift trj ghi Gia trj hop If Gid trj ghi $4 Gia trj hop If

Mang throng den 15.668.333.437 15.668.333.437 50.360.540.017 50.360.540.017 13Au hr nam gat den ngay dao ban 62.652.494.384 62.652.494.384 8.330.000 8.330.000 Phãi thu cUa khach hang 22.902.474.472 22.902.474.472 112.385.056.009 110.399.964.473 Phai thu khac 2.877.765.106 2.877.765.106 3.078.366.431 3.078.366.431

COng 104.101.067.399 104.101.067.399 163.847.200.921 163.847.200.921

Ncr phai tra tai chinh Phiti tra cho ngtrbi ban 137.063.925.123 137.063.925.123 153.361303.772 153.361.303.772 Chi phi phai Ui 4.743.449.107 4.743.449.107 39.515.227.083 39.515.227.083 Phai tra khan 32.828.962.712 32.828.962.712 32.963.355.609 32.963.355,609 Cac khan vay 16.761.338.627 16.761.338.627 5.499.949.329 5.499.949.329

COng 191.397.675.569 191.397.675.569 231.339.835.793 231.339.835.793

Gid trj hp 19 cim cac tat san tai chinh va ceng ng tai chinh phan dnh theo gia trj ma Gong au tai chinh co the chuyan dei trong met giao dich hien tgi glad can ben tham gia, ngogi trU trailing hop bat buOc phai ban hoc thanh 19. Ceng ty sir dung cac phucmg phap va gia dinh sau dé vac tinh gia VI hop 19 cua cac tai san tai chinh va ng phai tra tai chinh nhu sau:

Gia trj hop 19 dm hen va cac khoan tucmg throng den, cac khoan Mu tu narn gift den ngay dao han. phai thu cUa khdch hang, phai thu khan, phai tra rival ban, chi phi ?hair tra, phai tra khac Va cdc khoan vay tuang throng vdi gid txj só sach (da trir do phOng cho phan Item Wilt co khd nang khong thu h6i) ala cdc khoan raw nay do cac ding cu nay có ngin Mtn.

Dei v6i can tel san tai chinh va o5ng n tel chinh ma khong da thong tin thj tnrirng de xac djnh gia hi hop 19 tai new lp Bao cao tai chinh giaa nian do, gid trj ghi se dm cac khoan muc nay Chrgc the hien thay cho gid trj hop 19.

Muc teen Quin It rüi ro tai chinh

Cong ty dä xay dung he thong titian 19 rai no nham phat hien va danh gid cdc nil ro ma Ceng ty phai ttuet lap can chinh skit va cmy trinh loam soat nn to a mac chp Man dtum. He theng quan ly

rid to &Km xem xat lai djnh k9 nham phan anh Meng thay di can di u kin thj tnrang va hoat &Mg ala Ceng ty.

Rai to tel chinh bao porn rni to thj tnrong (bao gem rai ro t9 gia (nai ro ngoai te), raj ro li suit ye tin ro ye gia), rai ro tin dung va rai ro thanh lchoan.

Thuyit minh nay la mot ba phan hap thanh va ducc km cling val Belo Mu tat chinh 9/hang

35

CONG TY CO PHAN CAP Nubc CRQ LeIN SO 97 Phan H034 Chi, Pinging 12, QuOn 5, Minh pha HD Chi Minh SAO CAO TA! CHINH Cho ks ice Man 9 thing het Dug ngny 30 tilling 9 Mtn 2018 Thigh minh Ban can tai chinh (tip then)

Rai ro ihi trudwg

Rea ro thj twang la ro ma gia trj hop 12 hoc cac lueng tien trong tucmg lai ciia thing cu tai chinh se hien ging theo Mang thay dOi cUa gia thj trutmg. Rai ro thi truemg bao gem 3 loni: rUi ro ty gia, rüi ro Lai suit va rUi ro ye gia.

Cang ty da thoc hien darth gia met each than trqng can rUl ro thj tratmg lien quan den hoat kinh doanh va cho rang Cong ty Ichong c6 rai ro trong you nao lien quan den so hien tang cüa t9 gia va so thay d61 ve gie. khac.

Quan lj tnt to sigh'

Rüi to lai suit la rid to ma gia trj hop 19 Mac can hieing ben trong tucmg lai tha cemg co tai chinh se Men deng theo nhang thay &Si aim lai suet till throng.

Rai to lai suat cUa Cang ty cha yeu lien quan den cac khoan tian gai c6 ky han vA cac kholin vay.

C8ng ty chju riM ro Mi suet phat shill tn. cac !chain vay chju Jai suet dä dupe Icy ket. Rid to nay se duoc Ceing ty quan 19 bang thch duy trl 6 mac de hop lY cac khoan vay 0 phan tfch firth hinh canh tranh tren thj truang c6 duqc lai suet c6 lqi cho Calm ty tfr ck nguon cho vay thfch hop.

Rai ro tin dung

Rai ro tin dong la rid to ma met ben than gia trong hop (tang khang c6 Icha nang thoc hien duo° nglaa vo tha mlnh a den ten that ye tai chinh cho Corm ty.

Corm ty c6 can riM ro tin ding tit can hoat tang kinh doanh (dui yeti dei vdi can khoen phai thu cüa

khach hang) va hoat deng tai chinh (tien gai ngan hang....).

Phat thu khach hang

Cong ty c6 chfnh skich tin dung phit hop cho timg (161 tugng khach hang, co the ban harth quy che ben hang veri ck quy dinh chat the ye the dM tam mua hang. dirt mac ban hang, ham mac nq va thivi han no va thutmg xuyen theo eat bah lanh de dart gia xem Corti ty c6 chju rid no tin dung hay khemg. C8ng ty thaerng xuyen theo del no phai thu de don dem thu hoi nq, tien hart phari tfch tuea Kr, danh gia ten that ny phai thu do kheing c6 kha Ming thu hai va thing thai xem xet filch lap do phemg phai thu Ich6 de i (neu ca) ten co se, tang khach hang dei vOl cac khach hang qua han, Ich6 dOi ti ngay lap Bao ado tai chinh gian Men de theo quy dinh hien hart.

Ging ty khong c6 bet kY riM ro tin dung trong yeu nap dei vOi cic Ithach hang Mk di Mc bai vi cac Ichoan phai thu den tit met so layng 16n khitch hang hoat &Ong trong nhiau nganh khan nhau va phan be0 các khu vvc dja 19 khan nhau, red no tin dung kh6ng tap trung vao met khach hang abet clinh.

Tidn gai ngein hang

Cac khok ti6 gal rigan hang dm Corm ty dam girl ti cac ngen hang len, co uy tin trong rank. Ban Giam Mc Cemg ty 1cMng nhan they c6 riM no tin dung tong yeu ti) cac Ichoan flan gni nay.

Rai ro thank khodn

Rea ro thanh khoan la raj no Ceing ty gap kith khan khi time hien nghla vi tai chinh do thieu tien.

RIM ro thanh khoan caa Ceing ty chd yeu phat shah tir viec can tai sari tai chinh va ng phai tra tai chinh c6 cac theri diem deo hart tech nhau.

Moc dich quan 19 rui no thanh khoan nharn dam bao du ngubn yen de dap ang the nghTa vg tai chinh hien ti va Mang lai. Tinh thanh khoan ciing &roc Cong ty quan l nham dam bao min phi hal gita

Thwyk minh nay Id m41 bP phdn hpp thhnh và dune dc cimg voi Belo cdo la' chink 9 thdng

36

CHNG TY CO PHAN CAP Nuerc cllcs LON S e 97 Phi= lieu CM, Phutmg 12, Quan 5, Thanh ph e Be Chi Minh nAo ciew TAICHNli Cho ky k tok 9 thing ket tilde ngay 30 thang 9 Mho 2018 Thuyet minh Bin can thi chinh (tip then)

c8ng no den Mtn va tai sari den han trong ky nitre c6 the duce kiem scat dtSi vol so On ma Ceng ty tin rang c6 the tao ra trong kt do. Chinh sach caa Coling 1y là theo dal thuirng xuyen cac yéu can ye thanh Una hien tai va chr kien trong nrcmg lai nharn dam bao Cong ty duy tn âü mire du phong tin mat. các khoan vay va chi von ma can chit s6 hay cam St gem ain't dap ling can quy djnh ve tinh thanh Moan ngin hnn và dai han hon.

Can Bang dual day trinh bay chi tik cac mire [tan hnn then hcfp dOng can li dal voi tai ski tai chinh va ceng ca no tai chinh phi phai sinh va thbi han thanh toan nhu da dupe [Ma thign. Ck Bang nay doge trinh bay Oa teen dang tien chtra chiet kbAu cüa tai san tai chinh va clang tien china chiet khau ctia cong n tai chinh tinh theo ngay sem nhat ma C6ng ty phai Ira. vioa trinh bay thong tin tai ski tai chinh phi phai sinh la can thief de hit' throe viec quan I Tin ro thanh lchoan cim Cting ty khi tinh thanh khoan &roc quan lY tren co s6 cang no vã tai san thuan.

30/09/2018 Tien va can khoan

Th. I earn tar xu6ng

Tren 1 nfim dtn 5 nAm Tan 5 nam ging

Prong throng tiAn 15.668.333.437 - 15.668.333.437 Dau tu nam gip den rtgay dao han 62.644.164.384 8.330.000 - 62.652.494.384 Phai thu cita khkh hang 22.902.474.472 - 22.902.474.472 Phai thu khac 2.872.765.106 5.000.000 2.877.765.106 COng 104.087.737.399 13330.000 - 104.101.067.399

Phai tra cho ngtrtri ban 137.063.925.123 - 137.063.925.123 Chi phi phai tra 4.743.449.107 4.743.449.107 Phai trit khac 13.764.860.924 19.064.101.788 32.828.962.712 Cie !Moan vay 16.761.338.627 16.761.338.627 COng 155.572.235.154 35.825.440.415 191.397.675.569

Chenh lOch thanh khan than 51.484.497.75 5.812.110.41 - (87.296.608.170)

31/12/2017 Tan va cac lchoan tuong dung cien 50.360.540.017 - 50.360.540.017 Diu tin ntun girt den ngay dao ban 8.330.000 8.330.000 Phai thu caa khach hang 110.399.964.473 - 110.399.964.473 Phai thu khfic 3.070.464.916 7.901.515 3.078.366.431

COng 163.830.969.406 16.231.515 - 163.847.200.921

Phai tra cho ngutri ban 153.361.303.772 - 153.361.303.772 Chi phi phai Ira 39.515.227.083 39.515.227.083 Phai tra lchac 14.118.485.770 18.845.260.211 - 32.963.355.609

Meyer minh nay la mOt bO phan hyp thanh va &roc doe ding vai Ban cáo tai chid; 9 Mang

37

CONG TY CO PHAN CAP NUtIC CHO LON Sd 97 Pham Hay Chi, Phdmg 12, Quan 5 Thanh ph a Fla Chi Minh BA° CAO TAX CHINH Cho ky ke Man 9 thang kk thdc ngay 30 thing 9 nam 2018 Thu)* tninh BA° can tai chInh Op then)

Tat nem trer Tren 1 aim xuang d6n 5 niim Tren 5 am COng

Can khoan vay 1.788.212.721 3311.736.608 - 5.499.949.329 COng 208.783.229.346 22.556.996.819 - 231.339.835.793

Chenh 10ch thanh khoan thuen 44.952.259.940) (22.540.765.304) (67.492.634.872L

Ban Giam Ciao daub gid mirc tip trung rei ro thanh Wan a mac cao do cac cOng no tai chinh cao horn tai salt tai chinh. Tuy ninon, Ban Giam dac tin ling hoat dnng kinh doanh oda Cong ty có the to ra dü ngubn tin de dap ang cac nghTa w,i tai chit-1h deo hon.

Se Ru so sinh

Met s6 sdS lieu caa Ban cao trot dugc phan loai ti de pith hop v61 viec so sanh vai so lieu am lcS, nay.

Cac sv IdOn phit sinh sau ngity 30 thing 9 nim 2018

Ban Giam dee Chng ty khan ctinh !thong c6 skr ki8n nao phat sinh sau ngay It& gale ky ke toan you au can phai &roc dieu chinh hay trinh bay trong Bao cao tai chinh giaa Hien da oda Gong ty.

Thkill pha Ha Chi Mink ngay 18 thang 10 nam 2018

Th NGUYEN THI KIM LOAN Pq-11-7-11 MIT! QUYNH Nguiri Iftp Hitt ICE Oki flung

WJtNH TUAN AN!! Giam dee

Thuyet minh nay la ml bophan hop fininh va &Apo dpc eh ng yen Bcio cdo (di cid nh 9 :hang

38

TONG CONG CAP Mc& SAI CON TRACH 61111tM HIM HAN MOT THANII VIEN CONG TY C6 PHAN CAP NIT& CHO LON

BAN GIAI TRINH CAC CHI TIEU TM CHINH QUI III NA1V1 2018 .

Theo bao cáo ket qua kinh doanh qui 3 nam 2018 dm Cling Ty Ca Phan Cap Nude Cho Ldn, nhdng chi tieu c6 tt thay did tang, Main lam arth Inning den lori nhuan nazi qui 3 nam 2018 nhu sau:

I. DOANH THU BAN HANG VA CUNG CAP INCH VU:

Phan tich chi lieu:

CM lieu Qui III :tam 2018 Qui III ram 2017 Chenh tech TS, I0

(A) (1) (2) (3)—(1)-(2) (4)—(1)/(2)

Doanh thu ban hang (nude) 252,894,712,609 226,089,011,590 26,805,701,019 111.86%

Doanh thu cung cAp djch At 6,336,098,956 3,856,471,628 2,479,627,328 164.30%

Doanh thu than ban hang va cung cht dich vu 259,230,811,565 229,945,483,218 29,285,328,347 112.74%

Thuyll minh:

Doanh thu thuen ban hang quy 3 nam 2018 tang so veil quy 3 nam 2017 la 29.285.328.347 dang, ty le tang 112,74% do:

Doanh thu nu& qui', 3 nth?, 2018 tang so vol qui, 3/20171a 26.805.701.019 citing, O D tang 111.8691 do San lung nude cung cap qui 3 nam 2018 tang so vol quf 3 nam 2017 la 2.268.376 m3,15' le tang 109,3% lam cho

doanh thu tang 21.314.417.021 clang,

Gia ban 'Dinh qua'n quy 3 nam 2018 tang so vat quy 3 nam 2017 la 198 clanging, ty le tang 102.15% lam cho doanh thu tang 4.820.549.382 Clang

Doanh thu truy thu quy 3/2018 la 2.484.922.990dang tang cao hot quY 3/201714 340.463.978 clang, ryi 10' tang la 115,88%

Doanh thu cung ccip (itch vu au" 3 nam 2018 tang so va.i guy, 3 nam 20171a 2.479.627.328 citing, ty' D tang 164,30%

H. CIA VON HANG BAN

a. Phan tich chi :Nu:

CM tieu QM III nam 2018 Qui III nam 2017 Chenh led' TS, IO

(A) (I) (2) (3)=(1)-(2) (4)—(1)/(2)

Giá vOn hang ban nude 236,880,340,743 223,811,358,696 13,068,982,047 10584%

Gia von hang ban cung ch dich vu 3,422,890,975 4,169,179,181 (746,288,206) 82.10%

Ceng 240,303,231,718 227,980,537,877 12,322,693,841 105.41%

Thong do chi tilt gib von tzu&c:

Chi tieu Qui III nam 2018 Qui HI Om 2017 Chenh lech Tt I§

(A) (1) (2) (3)=(I)-(2) (4)=(1Y(2)

CM phi nguyen vat lieu — nude such 199,072,641,386 167,766,248,553 31,306,392,833 118.66%

Chi phi nguyen vat lieu khan 829,447,768 1,070,870,894 (241,423,126) 77.46%

Chi phi nit ming 15,849,802,567 14,453,735,934 1,396,066,633 109.66%

Chi phi khan hao titi san 10,353,856,972 9,511,665,931 842,191,041 108.85%

Co

Chi tieu Qiii HI nam 2018 Qui III nam 2017 Chenh lech TS, le

(A) (1) (2) (3)=(1)-(2) (4)=0)42)

Chi phi thue tai sari hoot clang 12,044,224,157 19,957,257 563 (7,913,033,406) 60.35%

Chi phi On vi they dang ha /mac (4,123,968,888) 9,376,736,310 (13,500,705,198) -43.98%

Chi phi chang that thoat noon 1,367,032,957 571,288,142 795,744,815 239.29%

Chi phi di to Ong mac 353,440,290 235,999,148 117,441,142 149.76%

Chi phi saa be 752,425,087 497,641,301 254,783,786 151.20%

Chi phi lchac 381,438,447 369,914,921 11,523,526 103.12%

Tong chi phi sin mita 236,880,340,743 223,811,358,696 13,068,982,046 105.84%

Chi phi sin xuAt kinh doanh der dang dau icY 0 0

Gia von di cung cip 236,880,340,743 223,811,358,696 13,068,982,046 105.84%

b. Thuyit minh

Gia vein hang ban trong quY 3/2018 cao hmi so yen clay 3/2017 la 12.322.693.841 Ming, ty l tang 105,41% Om:

Gia van cung cap rusk trong qui 3 nam 2018 so vaci qui 3 nam 2017 tang 13.068.982.047 clang, ty le tang 105.84% do:

Gid van mua si nudrc sach tang 31.306.392.833 clang do: - San lirong nut mua si qui 3 nam 2018 tang so veri qui 3 nam 2017 la 5.568.426 m3 trong do:

+ Tang COng ty Cap nub° Sai Gen truy thu them !cif& Itrong lank mua ban caa dang ha tong tai vj tri throng LO 2-Qu6c 10 IA ter ngay 28/8/2017 den kY 12/2017 la 750.556 m3, sa den. la 3,703400.921 dang.

+ Tray thu kt 1/2018 den ky 5/2018 la 99/196 m3, sti nen 1a4.993.613.326 Ming + San luong quY 3/2018 cao hon quY 3/2017 la 3.825.674 n13, s6 tiln la 19.254.196.418 ding

- Gia mua si mr6c soch tang 98,68 dang/m3, le tang 102% urn cho chi phi mua si nuerc soch tang 3.355.18/168 thing

Chi phi nguyen vet lieu khan giant 241.423.126 clang so odd quy 3/2017, tyI giarn la 22,54%

Chi phi nhin Gong quY 3/2018 cao lion quy 3/20171a 1.396.066.633 clang, t9 10 tang 109,66% do nam 2018 hoch tofin guy Itrong theo ke hooch luong 2018 (la dirge thong qua Hai ding quan tri con quy 3/2017 hoch Man tiny Mang theo s6 thvc t phat sinh theo thug thing.

Chi phi !chin hao tai sem cao lion 9 thing du nam 2017 la 84/191.041 Ming, ty 16 108,85% do giáftj tai san cO dinh de tinh khan hao tai sin qu9 3/2018 cao hon gia tri tai san c6 dinh oda quji 3/2017.

Chi phi thue tài san hog gong quY 3 nam 2018 gam so v6i quY 3 nam 2017 la 7.913.033.406 clans, tY l giam • 39,65% do quy 3/2017 hoch toin be sung chi phi thue tai san ter thang 1 den thang 6/2017 sa tien la 8.814.669.718 Clang

Chi phi gin và thay ding ha nude giam 13.500.705.198 Ming so ved guy 3/2017 do 'man nhap chi phi trich trink On Ming ha nuem nhung 'Meng chi het va tai nhOp kho chi phi gan thay dOng hO noon cüa nam 2015 dEn 2017, tY 10 Mani 143,98%

Ngoai ra cie chi phi khfic caa quY 3 nam 2018 tang so vai quY 3 nam 2017 la: Chi phi charm St thoat nu& tang 795.744.815 ding, ty le tang 239,29%

Chi phi ohne on clang Mc sera be tang 254.783.786 Ming, [Ye le tang 151,2% Chi phi CTOM tang117.441.142 Ming, Ml tang 149,76%

Do trong nam 2018 Cang ty da ye Hang tang men cong tic chang that thoit mac.

III CHI PHI BAN HANG

Phan tich chi lieu:

Chi tieu QM III nim 2018 Quill nam 2017 Chenh 16ch TYPO' (A) (1) (2) (3)=(1)-(2) (4)-(1)/(2)

Chi phi nhan cling 2,561,514,325 2,251,220,175 310,294,150 113.78%

Chi phi Gong co ding co 604,987,082 137,237,987 467,749,095 440.83%

Chi phi khau hao 229,530,775 231,703,410 (2,172,635) 99.06%

Chi phi dich Ara mua ngoai + Cl' khac 558,896,438 346,055,336 212,841,102 161.50%

COng 3,954,928,620 2,966,216,908 988,711,712 133.33%

Thayer( mm/I:

Chi phi ban hang qui 3 nam 2018 cao so ved qui 3 nam 2017 la 988.711.712 deng, ty/ re tang la 133,33%.

Chi phi nhan vien tang 310.294.150 ding, t9 16 tang 113,78% do nam 2018 hach than qu9 ltrang theo ke hoach lucmg 2018 da thong qua HOi deng quan tri, qu9 3/2017 hach toin quy Ivan theo s6 thvc te phat sinh theo Ong thang.

Chi phi c6ng cv dung co tang 467.749.095 ding, t9 1 tang 440,83% do nam 2018 Cong ty du to mua sam trang thiet bi, °Ong co dong co phoc vij ding tac phat hanh hda don diem lir tien mak va hda don diem tCx cung cep <Itch vv.

Chi phi dich vu mua ngoai va bang Oen khan tang 212.841.102 demg, t9 le 161,5%

IV. CHI PHI QUAN Lt a Phan tich chi lieu:

CM tieu QM HI lam 2018 Qui HI Dam 2017 Chenh Itch Ty re

(A) (1) (2) (3)=(1)-(2) om1y(2)

Chi phi nhan ming 4,148,712,651 3,895,291,448 253,421,203 106.51%

Chi phi cong cv dung cli 850,849,754 314,598,750 536,251,004 270.46%

Chi phi khau hao 959,470,918 980,380,319 (20,909,401) 97.87%

Thue, phi chuyen tien 43,905,435 49,351,563 (5,446,128) 88.96%

Cffi phi dich tql mua ngoai + CP khan 1,823,848,167 1,663,153,529 160,694,638 109.66%

COng 7,826,786,925 6,902,775,609 924,011,316 113.39%

b. Thuyit mink:

Chi phi quan 19 doanh nghiep qui 3 nam 2018 tang so ven qui 3 narn 2017 la 924.011.316 d6ng, t9 16 tang 113,39% do:

Chi phi nhan COng tang:253.421.203 dang, t916 tang 106,51% do nam 2018 hach tofin qu9 hrong theo ke hoach Krung 2018 de thong qua Heti ding quan tri, qu9 3/2017 hach than guy luong theo se thvc te phat sinh theo timg thang.

Chi phi cong co dung co tang 536.251.004 ding, t916 tang 270,46% do gut 3/2018 phan be phan mem Arcgis s6 tian la 498.123.855 (tang trong khi qu9 3/2017 kheing có phat sinh chi phi nay.

V. DOANH THU 11041 HONG TA] CHiNII

a. Pha'ntich chi tieu: CM tieu QM III Mm 2018 Qui III Mm 2017 Chenh 16ch Ty' le

(A) (1) (2) (3)=(1)-(2) (4(I)/(2)

Lai tien ged có kit han 39,202,800 240,093,033 (200,890,233) 16.33%

Lai tien ged khong Icy han 9,325,906 15,361,587 (6,035,681) 60.71%

COng 48,528,706 255,454,620 (206,925,914) 19.00%1

ONG 0 PHA ;I" NU

IHJ L

b. Thuyet mink

Lai hen goi ngfin hang quy 3 nam 2018 giam so vdi qu9 3 nam 2017 1a206.925.914 dang, 19 le giam 119% do qu9 3 nam 2018 hnong lien gal c6 ky hgn den dao han thop bon so v6i qu9 3/2017.

VI. CHI PHI HO ,AT HONG TAT CH10/11 a. Phan Itch chi lieu:

Chi lieu Qdi III nem 2018 Qui 111 nam 2017 Chenh tech Tjl le

(A) (I) (2) (3)-(1)-(2) (4)-(1)42)

Lai vay 404,190,161 187,172,285 217,017,876 215.95% Ceng 404,190,161 187,172,285 217,017,876 215.95%

b. Thuyit minh:

Chi phi hoot dOng tai chinh qu9 3 nam 2018 tang so v6i quy 3 nam 2017 la 217,017.876 dong,15, I tang 2 5.95% do qu9 3 nam 2018, s6 do no goo cao hon so ver qu9 3 nam 2017 (nam 2018 Cong ty vay ola Ngan hang NN&PTNT s6 flan 16.761.338.627 dans).

VII. THU PflEIAP KHAC

Phan itch chi lieu:

Chi tieu Qdi III Om 2018 Qdi HI nain 2017 Chard, leek TS? le

(A) (1) (2) (3)=(1)-(2) (4)=(1)/(2)

Thu 116 so mei thAu 3,636,364 3,635,684 680 100.02%

Thu tin KU du nr Ong di 236,102,113 504,239,840 (268,137,727) 46.82%

Thu kheo 36,166,324 43,091,823 (6,925,499) 83.93%

Ceng 275,904,801 550,967,347 (275,062,546) 50.08%

Thuyei minh:

Thu nhap kink da qui 3/2018 giam so vai qui 3/2017 la 275.062.546 ding, giam 49.92% cha y6u do khoan thu 'than tit Ichach hang du nr Ong cai khang hoin van giam 268.137.727 (tang, t9 16 giam 53,18%.

IIX. Cm PlIf KIIAC

a Phan tich chi tiou:

Chi lieu Qui HI nem 2018 QM III nani 2017 Chenh tech TS, le

(A) (1) (2) (3)=(1)-(2) (4)=(1)42)

Bang bao mid thau 4,992,000 4,992,000 100%

Chi phi Ong cai do KH dau to khong hoar' von 102,758,071 151,834,766 (49,076,695) 67.68%

Khac 20,249,105 85,570,585 (65,321,480) 23.66%

Ceng 127,999,176 237,405,351 (109,406,175) 53.92%

b. Thuyet minh:

Chi phi khan da qui 3/2018 bien dOng khong dang ke so vol qu9 3/2017.

IX. LQI NlillAN:

a. Phan Lich chi lieu:

Chl lieu Qui III urn 2018 Qiii III nilm 2017 Chenh lech Tt le (A) (1) (2) (3)=(I)-(2) (4)=(1y(2)

Lqi nhuan truer tha TNDN 6,938,108,472 (7,522,202,845) 14,460,311,317 -92.24%

Thue TNDN 712,755,819 712,755,819 100.00%

Lgi nhuan sau thu6 TNDN 6,225,352,653 (7,522,202,845) 13,747,555,498 -82.76%

b. Thuyit mink

Qua phan tIch cric chi tieu cloanh thu - chi phi nen tren thi lpi nhuen tank [hue cart qu9 3/2018 la 6.225.352.653d, cao hon loi ohuen cea gut 3/2017 la 13.747.555.498 &tog,

Quen 5, n ay 18 thing 10 nem 2018

L4P BIKU KU TOAN TRUONG ,(O479Moj . M DOC

NGUY N THI KIM LOAN