c0nc ry cp supn pn6r pnAr vA HoA cnAr r,Avr rHAo

BAO CAO TAI CrriNrr BA OIIOC KIEM TOAN- Cho nim thi chinh t<6t ttlric ngiy 3l/l2l}0lg

uA x0r,rgr{,ncos xAur zorg

cONG Ty cp srrpE pu0rruAr vA noa cnir r,Ann rHloDla chi: Thi r6n l-am Tho, hrryQn Lam Thao, tinh phri Thq

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eAo cAo cOA BAN TONG GIAM D6C

BAo cAo KrEM roAN oOc rAp

sAllc cAtt oot rE roAN

sAo cAo rEr quA Ho4r o6. Nc KrNH DoANH

sAo cAo rw cnuyEN rGN rs

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cONc ry cp supn pHOr pnAr vA n6a csAr r,Au rnaoDia chi: fni tr6n Ldm Thao, huyQn L6m Thao, tinh phi Tho

BAo cAo c0a naN T6NG GIAM D6cdlnh kdm Bdo cdo tdi chfnh

cho ndm tdi ch{nh k& thic ngay 3t/12/2018

' BAo cAo c0n BAII TONG GrAM DOc

Chring t6i, c6c thinh vi6n Ban Tting gi6m iliic Cdng ty C6 phAn Supe phtit ph6t vd H6a ch6t L6m Thao (ggi t6t h"96n9 ty') trinh bdy 86o c6o ndy cr)ng v6i 86o c6o tai chinh cria C6ng ty ild dugc kirim to6n cho ndm tdi chfnhki5t thirc ngiy 3 l/12/2018.

HQi rldng quin tri vi Ban T6ng gi6m rliic

C6c thdnh vi6n cria FI$i <16ng quin trivi Ban T6ng gi6m d6c di6u hdnh C6ng ty cho n[m tdi chinh k6t thric ngdy3lll2/2018 vd tti5n ngdy l{p Bi6o c6o ndy, gdm:

HQi iling qurtn fi!

Ong D5 Qu6c H6i6ng Phpm Quang Tuy6n6ngNguy6n Thdnh C6ng6ng Nguy6n Khang6ng Bni Son Hii

OngNguy6n H6ng Son

Ban ki6m sodt

OngNguy6n Chi Thric6ngNguy6n Vin ThgOng Vi Hoang Son

Ong Tran Qui5c Cuong

Ban T6ng gidm it6c

6ng Phpm Quang Tuy6nOng Nguy6n Thinh C6ngOng Vfl Xudn Hdng6ng Vin Khic Minh

Cht tichThdnh vi6nThdnh vi6nThdnh vi6nThinh vi6n (86 nhiem theo Nghi quy6t s6 04AIe-DIDCD-SpLT ngdy26t04/20r8)

Thdnh vi€n (Mi6n nhiem theo Nghi quy6t si5 04Ne-DHDCD-SPLTngiry 26/04/2018)

Tru&ng banThdnh vi6nThdnh vi6n (86 nhiQm theo Nghl quyt5t sO 04AIe-DI{DCE-SpLT ngdy26/04/20r8

Thdnh vi6n (Mian nhiQm theo Ngh! quyrit s5 04A{e-EI{DCE-SP{,7ngiry 2610412018

T6ng Gi6m diScPh6 T6ng gi5m dticPh6 Tdng gi6m cti5cPh6 T6ng girim <t6c

Trdch nhiQm cfra Ban T6ng gi6m ddc

Ban Tl5ng gi6m diic C6ng ty c6 tr6ch nhipm Iflp 86o c6o tai chinh phin 5nh mQt c6ch trung thgc vd hqp lj tinhhinh tei chinh cfing nhu kt5t qui ho4t tlQng kinh doanh vd tinh hinh luu chuytin ti6n tp cria C6ng ty trong ndm,phir hoo v6i chuAn muc k6 torin, chi5 <IQ kr5 to6n doanh nghipp ViQt Nam vd ciic quy dinh ph6p lf c6 li6n quandiSn viQc l{p vd trinh biy 86o c6o tdi chinh. Trong vigc lap c6c 86o c6o tdi chinh ndy, Ban T6ng iiam OOc eu-o. cy€u cAu phii:- L$a chgn c6c chinh sich kti to6n thich hqp vd ap d.ung cic chinh s6ch 116 mQt c6ch nh6t qu6n;- Eua n cilc ph6n do6n vi u6c tinh mQt c6ch hqp V vn thdn trqng;-

\Cu 16 c6c nguy6n tic kl5 to6n thich hsp co ttugc tu6n thri hay khdng, c6 nhfrng 6p dpng sai l6ch trgng y6ucAn ctugc c6ng bi5 vd gi6i thich trong 86o c6o tii chinh hay kh6ng;

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cONc ry cp supr pn6r pnAr vA n6l csAr r,Au rruoDia chi: fni ndn LOm Thao, huyQn Ldm Thao, tinh Phi Thq

nAo crio cta nlN r6nc crAM DOcdinh kdm Bdo cdo tdi chinh

cho ndm tdi chinh kilt th*c ngay 3l/12/2018

' BAo cAo cta BAr\i rONG GrAM Doc(tiiip theo)

- LAp 86o c6o tai chinh tr6n co sd ho4t ttQng li6n tuc tnr trudng hgp kh6ng thii cho rlng C6ng ty s6 ti6p tpchopt ilQng kinh doanh; vi

- fhi6t ki5 vd thyc hign he t!6ng kirim so6t nQi bQ mQt cdch htu hiQu cho mpc <lich lfp vd trinh biy Bdo c6o tdichinh hqp l1i nhim fun chti rui ro vi gian lfln.

Ban T6ng gi6m d6c C6ng ty chiu tr6ch nhipm tl6m b6o ring s6 ki5 to6n tlu<r. c ghi ch6p mQt c6ch phi hqp d6 ph6n6nh mQt c6ch hqp lli tinh hinh tdi chinh cta C6ng ty O UAt tcy thdi diiSm ndo vi dim b6o ring 86o c6o tdi chinhtuin thri chuAn muc kiS to6n, chti <lQ kti todn doanh nehiQp ViQt Nam vd c6c quy dinh phhp ly c6 li6n quan rltinviQc lpp vd trinh bdy 86o c6o tdi chfnh. Ban Tdng gi6m d6c cfing chiu tr6ch nhiQm tlim bio an todn cho tdi sincria Cdng ty vd thgc hi$n c6c bipn ph6p thfch hqp d6 ngin chdn vd ph6t hiQn c6c hdnh vi gian lfln vd sai phpmkh6c.

Ban T6ng gi6m d5c x6c nhfn

Thry mQt vd dqi diQn cho Ban

coIvc TY cP SUPE

r[ng COng ty dA tuan thri clc y6u cAu n6u tr6n trong viQc lflp 86o c6o tdi chinh.- A . /

Tiirg,gi,i1"M*T-#LVA HOA CHAT LAM THAO

fl4sr -t ,

Phgm Quang Tuy5nT5ng Gi6m il6cPhrt Thg, ngay 18 thdng 02 ndm 2019

, \"- \it l i* l l,//f

g CONGryINHH nirtr toAtt vAoitttt olAvtEt NAM

E lml-ylil :s-: *'gl: s'xi:lli* :::nS i n c e 2 0 0 1 Chuy6n ngdnh Kidm lo6n, Dinh gi6, Tu vdn tdi chinh, k6 to6n, thu6

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Hd N|| ngdyofthdng 03 ndm 2019

nAo cAo rrnpr roAn Doc LAp

C6c c6 tl6ngUEi Adng qurfln.trivi Ban T6ng gir[m tl6cCOng ty C6 ptrAn Supe ph5t ph6t vdr H6a chdt Lim Thao

Kinh gfti:

Chung tdi dd ki€m to6n 86o c6o tdi chinh kdm theo cria C6ng ty CO phAn Supe ph5t ph6t vd H6a ch6t LdmThao (gqi tft ld "Cdng ty"), dwqc lQp ngdy t8 thdng 02 ndm 2019, tit trang 06 ddn tang 35, bao gdm:Bdng cdn AOi t6 to6n tai ngity 3111212018, 86o c6ok6tqud hopt ttQng kinh doanh, 86o c6o luu chuyi5n tidntQ cho ndm tdi chinh ktSt thric cing ngdy vd Bdn Thuytit minh b6o c6o tdi chinh.

Trich nhiQm cfia Ban T6ng gi6m tl6c

Ban Tdng gi6m d5c C6ng ty chiu tr6ch nhiQm vA viQc l$p vd trinh bdy trung thgc vd hgp ly b6o c6o taichinh cria Cdng ty theo chuAn muc ki5 to6n, ch6 d0 ki5 to6n doanh nghiQp ViQt Nam vd c6c quy dinh phbplyc6 li6n quan d6n viQc lQp vd hinh bdy b6o c6o tdi chinh vd chfu tr6ch nhiQm ve nem so6t nQi b0 milBanT6ng gi6m tl6c x6c dinh ld cAn thii5t OC eam b6o cho viQc lpp vd trinh bdy b6o c6o tdi chinh kh6ng c6 sai s6ttrong yi5u do gian lfln ho6c nhim 6n.

Tr{ch nhiQm cria Ki6m toin viOn

Tr6ch nhi6m cria chring tdi ld ctua ra y kiiin vA b6o c6o tiri chinh dga trdn k6t qui cria cuQc kirim todn.Chirng tdi ttd ti6n hdnh ki6m to6n theo c6c chuAn mgc kii5m to6n ViQt Nam. C6c chu6n mlrc ndy y€u cAuchirng t6i tuan thri chudn muc vd c6c quy dinh vd d4o thic ngh6 nghiQp, lflp kri hopch vd thlrc hi6n cuQcki6m to6n eC eat ducr. c sp dim b6o hqp lf vii viQc liQu b6o c6o tdi chinh cta C6ng fy c6 cdn sai s6t trgngy6u hay kh6ng.

Cdng vi6c ki6m toan bao g6m thuc hi€n c6c thri tuc nhim thu th{p c6c bdng chimg kii5m toan v€ c6c sO ti.6uvd thuytSt minh tr6n b6o c6o tdi chinh. C5c thri tuc ki6m to6n ilugc lua chgn dga trdn x6t clo6n cria kitim toanvi€n, bao g6m cl6nh gi6 rni ro c6 sai s6t trgng y6u trong b6o c5o tai chinh do gian lQn ho{c nhAm 6n. KhithUc hiQn drfurh gi6 c6c rui ro ndy, ki6m bdn vi€n ttd xem x6t ki6m soSt nOi b0 cria C6ng ty li6n quan d6n viQclfp vd trinh bdy b6o c5o tdi chinh trung thgc, hqp ly nhim ttriiit kti c6c thtr tqc ki6m to6n phri hqp vcri tinhhinh thuc t6, tuy nhi6n khdng nhim mgc tlich tlua ra f ki6n vC frigu qu6 cria kiiim so6t nOi b0 ctra Cdng ty.C6ng vi6c kiiim toan cf,ng bao g6m d6nh gi5 tinh thich hqp cta c6c chinh s6ch k6 to6n rlugc 6p d1mg vd tinhhSp ly cin c6c u6c tinh k6 to6n cria Ban T6ng gi6m d5c cf,ng nhu cl6nh gi5 vi6c trinh bdy tOng th6 bho chotdi chinh.

Chirng t6i tin tucrng ring c6c bing chimg ki6m toan md chring t6i ctd thu thdp rlugc ld dey dir vd thich hgpldm co sd cho f ki6n ki6m to6n cira chtng t6i.

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Trg s& chinh: Tdng 1'1 tda nhal Sdng DaSd 165, dudng Cdu Gidy, quan Cau Gidy, Hd N6iDT: 024. 62 670 491/4921493 Fax: 024. 62 670 494Website: w.vae.com.vn

chi nhenh: Sd 15/4 Nguy6n Huy Td6ngPhudng 6, quan Binh Thanh , TP HO Chi MinhDT:028.6294 1117162521818 Fax 028. 6294 1119

BAo cAo KrEM roAN uoc r,Ap, - . !(nep theo)

Theo j' ki6n chring tdi, b6o c6o tdi chinh itd phdn 6nh trung th1rc. vd ho-p ljr, tr6n c6c L,hia c4nh trgng y6utinh hinhtdi chinh 9pa COng ty tqi ngity 3l/12/2018, cflng nhu k6t qud hopt rtQng kinh doanh vd tinhhinhluu chuy6n ti6n tQ ftio nemlai cninn ttit thric cing ngdy, phd hqp vdi chuAn -u:. t6 toa",

"t 6 aO k6;;t"

doanlr nghiQp ViQtfNpm vd c5c quy dfnh phfip ly c6 li€n quan dtin viQc lQp vd trinh bdy b6o cfuo titichinh.

Y ki6n cfra'Ki6m to6n viOn

TrAn Qudc TuAnT6ng GiSm t16c

Eing Thi Thu HingKi6m to6n vi6n

S6 Ciiiy CN DKHN kiAm todn: 0148-2018-034-l Sd Ciiiy CN EKHN ki€m todn: 3744-2016-034-IThay mflt vd dai diQn choCONc TY TNHH KIEM ToAN VA DINH GIA VIpT NAM

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cONG Ty cp supr pHOr pHAr vA no.l cnAr r.Au rnnoDla chi: fnitr6n Ldm Thao, huy6n Ldm Thao, tinh Phri Thq

BAo cAo rAr cnixnCho ndm tdi chfnh Mt thtic ngqy 3t/t2/2018

TAI SAN

BANG cAx o6I rn roANTqi ngay 31 thdng 12 ndm 2018

Me Thuy6ta . .so mrnn

Miu sri B ol - DN

Don vi tinh: VND0u0u20183ut2t20t8

IIIIIIIIIIIIItIIIIIIIIIIIIIIfIl'l.

II

A TAr sAx xcAx n4NI Tidn vdr cic khoin tuong tluong ti6n

I TiAn

Itr Cdc khoin phii thu ng6n h4n

I Phai thu ng6n h4n cria kh6ch hdng

2 Tiatrurfc cho ngu<ri b6n ngan hqn

3 Phei thu nQi bQ ng6n h?n

4 Phai thu ng6n han kh6c

5 DUphdng phii thu ng6n h4n kh6 cldi

6 Tdi san thi6u chd xrl lf

IV Hlng tdn kho

I Hangt6n kho

2 DV phdng giim gi|hang t6n kho

V Tni sin ngin h4n khic

I Chiphitritru6c ng6n h4n

2 T\aE GTGT ttu-o. c kh6u trir

3 Thui5 vd cric khoan kh6c phii thu Nhd nudc

B TAI SAX OAI H+nI Cic khoin phii thu dii h4n

I Vtin kinh doanh d tton v!truc thuQc

II Tii sin cti dlnh

I Tdi sin ci5 dinh hiru hinh

- Nguydn gid

- Gid tri hao mdn tu! kii

2 Tdisan cri ilinh vd hinh

- NguyOn gid

- Gid tri hao ndn tfi kii

Mni sin d0dang dii hgn

I Chi phi xdy dpg co bdn dd dang

V DAu tu tii chfnh dii h4n

I Ddu tu vdo cdng ty li€n doanh, li€n k6t

VI Tii sin dii h4n khic

I Chi phi tritrudc ddi hqn

TONG coNG rAr sAN (270=too+2fif)

100

110 V.1.

l l l

130

l3 t v .3 .

132 Y.4.

133 V.5.

t36 V.6.

137

139 V.7.

140 v.9.

t4l

149

150

l5 l v .14.

r52

153 V.17.

200

2t0

213 V.10.

220

221 V.12.

222

,223227 V.11.

228

229

240 V.13.

242

250 V.2.

252

260

26r V.14.

270

2.613.672.846.946

70.914.183.319

70.914.t83.3t9

1.826.216.459.956

1.7s7 .43t.014.826

15.709.364.299

76.036.099.0r9

8.115.052.203

(31.6e0.882.6s6)

615.812.265

699.325.887.18s

701.887.640.310

(2.s6r.753.r2s)

t7,216.316.486

2.781.934.867

14.434.381.619

360.997.716.231

39.462.603.745

39.462.603.745

284.273.882.951

283.9r4.50s.312

r.466.214.743.781

(1.1 82.300.238.469)

359.377.639

5.83 3.652.623

(s.474.274.984)

27.887.171.726

27.887.171.726

6.964.225.130

6.964.225.130

2.409.832.679

2.409.832.679

2.459.r04.63r.802

246.288.402.832

246.288.402.832

t.669.859.937.634

1.616.374.593.350

20.483.545.839

55.355.441.968

8.72r.426.868

(31.6e0.882.6s6)

615.812.265

538.742.15t.728

542.424.284.420

(3.682.r32.692)

4.2H.139.608

4.185.351.307

28.788.301

338.160.729.626

39,462.603.745

39.462.603.745

153.998.652.695

153.998.6s2.695

1.287.206.638.703

(1.133.207.986.008)

5.377.031.623

(5.377.031.623)

136.002.069.232

136.002.069.232

6.964.22s.r30

6.964.225.130

t.733.178.824

1.733.178.824

c0Nii{ tiflll i0rir{YIETo):-: /4y -

2.974.670.563.177 2.797.265.361.428

(Cdc thtry€t ninh tb trang 10 diin trang 35 ld b0 plafu bp tlwrh qia Bdo cdo tdi chinh nay)

6

c6xc ry cp supr pn6r pnAr vA n6l cnAr r,Au rn.loEia chi: fnitr6n Ldm Thao, huyQn Ldm Thao, tinh phri Tho

sAo cAo rAr cHixnCho ndm tdi ch{nh kEt thtic ngdy 3t/12/2018

NGUON V6N

nANc cAN oor rs roANTqi ngay 31 thdng 12 ndm 20IB

(tiiip theo)

Me Thuy6tsti minh

Mdu sii B ot - DN

Don vitinh: MrlD01t01t20183ln2t20t8

ItIIIIIIIIIItItItIIIIIIIIIIIIIttII

C NqPHAITRA

I Ngngin h4n

I Phei tri ngudi brin ngiin hpn

2 Nguoi mua trd ti6n truric ng6n tran

3 Thu6 vd c6c khoan phii nQp Nhd nurlc

4 Phei trd nguni lao tlQng

5 Chi phf phiitringfn hqn

6 Phai ffirngfinh4n kh6c

7 Yayvingthu6 tdi chfnh ng6n hpn8 DUphdng phii tringfn hanII Ng dii h4n

I Vay vd nq thud tdi chinh ddi han

D v6N cHO SO HI.]"UI V6n chrl sO hiiu

I V6n g6p cua chri sd hfiu- Cii phiiiu phd th6ng c6 quyAn bi€u quyiit

n 2 r - , i- LO pnrcu ta aat

2 Quy ttdu tu ph6t trir3n

3 Quy thric thuQc vtin chri sd htu

4 I'qr nhudn sau thuti chua phdn ph6i- LNST chua phdn phiii lAy kd diln cuiii ndm tru6c- LNST chua phdn phiii ndm nay

II Ngudn kinh phfvi qui khic

300310

3 t I V . 1 5 .3t2 V.16.313 V . t7 .3r4315 V .18 .3r9 V.19.320 V.20.321330338 V.20.400

410 v,21.4rl

41 1a

41[b

4 1 8

420

421

421a

42 Ib430

1,703,797.918.336

1.659.139,745.609

604.28s.338.4s5

1.293.970.666

2.s51.733.6sr62.455.766.701

21.200.953.770

967.35r.982.366

44.658.172.727

44.658.t72.727

t.270.872.644.84r

r.270.872.644.841

1.128.564.000.000

1.128.564.000.000

79320.629.619

1s.342.262.77s'47.64s.7s2.447

13.898.455.413

33.747.297.034

r.48r.6t2.633.609

1.436.504.579.236

412.497.533.477

1.857.548.862

16.272.0s2.s2091.40r.643.614r l.09s.000.00020.442.751.989

882.938.048.774

4s.108.054.37345.108.054.373

r.315.6s2.727.819

1.315,65n.727.819

I . 128.s64.000.000

1.128.564.000.000

68.689.s29.619

t5.342.262.n5

103.056.93s.425

31.169.184.7s871.887.750.667

TONG CQNG NGUON Vdn 1cm=SOOlnOo) 440

Ngudi l{p

,ef?Nguy6n Thi Hni Y6n

2.974.670.56s.r77 2,797.265.361.428

Phil Thq, ngdy l8 thdng 02 ndm 2019c0xc ry cp supE pHOr pHAr vA H6l cHAr LAM THAo

n truOng

Ii Hdng Thing

$(Cdc thuyiit minh t* trang 10 diin trang 35 td bQ ptaQn tryp tlthh cio Bdo cdo tdi chinh nay)

cdxc ry cp supn pndr pHAr vA HoA cnAr r,Anr rrrl,oDia chi: fnitr6n Ldm Thao, huyQn L6m Thao, tinh phri Ths

BAo cAo rAr cnirvnCho ndm tdi chinh tuit thtic ngdy 3t/12/201g

BAo cAo KET euA HoAT EeNc KrNH DoANHCho ndm tdi chinh kiit thfic ngdy 3I/12/2018

Nim 2018

M A u s 6 B 0 2 - D N

Eon vitfnh: VNDNim 2017Chi tiGu M5

soThuy6tminh

I

I

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I Doanh thu b6n hing vi cung cdp dich vU

2 CLc khoan giim trir doanh thu

3 Doanh thu thuAn bdn hing vi cung c6p dich vp

(10=01-02)

4 ci|vtin hang brin

5 Lqr nhugn gQp vd bdn hing vir cung cdp dich v*

(20=10-ll)

6 Doanh thu ho4t <lQng tdi chinh

7 Chi phf tei chinh

Trong d6: Chi phi ldi vay

8 Chi phi b6n hang

9 Chi phf quan lf doanh nghipp

10 Lqr nhuin thuin ttho4ttlQng kinh doanh

I30FZO+1Zr-22>Qs+26)lll Thunhapkh6c12 &iphi kh.ic

rc I4i nhu$n khic (40=31-32)

14 T6ng lgi nhufln k6 torfln trufc thu6(51F30+40)

15 Chi phi thutl TNDN hiQn hanh

16 chi phi thu6 TNDN hosn l4i

17 Lqrnhu$n sau thu6 thu nh$p doanh nghiQp(60=50-51-52)

01 vl.l.

02 Yt.z.

t0

11 VI .3 .

20

2t vI.4.

22 Vr.5.

23

25 VI.8.

26 VI.8.

30

3l vI.6.

32 Vr.7.

40

50

sl vr. l0.52

60

3.727.770.279.555

228.900.787.3s7

3.498.869.492.198

2.79s.858.004.207

703.011.487.991

r.734.252.180

63.696.48s.656

60.957.263.404

323.087.13s.386

r76.461.986.837

141.s00.132.?92

1.517.651.546

83s.017.768

682.633.778

t42.r82.t66.070

30.447.874.938

3.938.589.250.267

205.ss0.666.399

3.733.038.583.868

2.987.734.891.298

745.303.692.570

2.244.927.365

39.1s4.130.419

36.117.568.701

333.793.384.840

20s.561.247.697

t69...039.856.979

1.250.851.731

r.989.353.787

(738.s02.0s6)

168.301.354.!923

35.630.084.166

11t.734.89t.132 132.671.270.7s7

Phil Thq, ngdy 18 thdng 02 ndm 2019TY CP SUPE PH6T PH A CHAT LAM THAO

Nguli l$p d6c

Nguy6n ThiHni Y6n Ii H6ng Thfng Phgm Quang Tuy6n

ffiCONGTY

cONG Ty cp srJpE pH6TpHAr vA noa csArr,Au rsloDia chi: fq tr6n Lim Thao, huyQn Ldm Thao, tinh Phri Thg

nAo cAo rAr cnimrCho ndm tdi chinh lalt thtic ngay 3t/12/2018

Chi ti6u

nAo cAo LuU cHUytN rrnN rp(Theo phuong phdp gidn ti€p)

Cho ndm tdi chinh ki* thilc ngdy 3t/|2/2018

Me Thuy6tsii minh

Nim 2018

M6u s6 B 03- DN

Don v!tinh: VND

Nim 2017

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I. Luu chuy6n ti6n tir ho4t tlQng kinh doanh1. Lgi nhu{n trufc thu6,2. Di6u chinh cho c6c khoin

- KhAu hao TSCD vd BAt dQng san dAu tu- C6c khoan dgphdng- Lai, l5 chenh lQch t! gi6 h5i do6i do dinh gi6t4i c6ckho6n mpc ti6n t€ c6 gi5c ngo4i tQ- Lei, 16 tir hopt tfQng dAu tu- Chi phi ldi vay

3. Lgi nhu$n tir ho4t ilQng kinh doanh trufc thay d6iv6n luu tlQng- Tdng, gitmc6c khoan ph6i thu- Tdttg, giim hing t6n kho- Ting, gi6m c6c kho6n phdi trd (kh6ng kti l6i vay phii

tra, thui5 thu nh{p doanh nghiQp phii nQp)- Tdttg, giim chi phi trd trudc- Ti6n l6i vay ddtrit- Thuii thu nhfp doanh nghipp dd nQp- Tidn chi kh6c tu ho4t cl6ng kinh doanhLttu chuydn trtn thuin th hogt ttQng kinh doanh

IL Luu chuy6n tidn ttr hogt ilQng dAu tul. fi6n chi dd mua sim, xdy dgng TSCD vit cfuc tdi sin dii

han khAc2. TiEn thu tu thanh lf, nhugng bdn TSCD vd c6c tdi sin

dai han lh6c3. Tidn thu l6i cho vay, c6 tftc vi tqi nhuAn duo. c chia

Lnt chuydn trtn thudn tu hogt ilQng itdu fitIII. Luu chuy6n tidn tir hopt ilQng tii chinhl. Ti6n thu tir tli vay2. Ti6n tri ng gric vay3. C6 tirc, lqi nhuAn tH tra cho cht sd htu

Lru chuydn tiin thudn dr hogt itQng tdi chfnh

Luu chuy6n ti6n thuAn trong k) (50=20+30+40)Tidn vi tucrng duong tidn diu k!Antr truong cria thay AOi t1i gia niii eoai quy rl6i ngoqi tQTidn vi tuang dunng tidn cuiii ky (50+60+61)

0l 142.182.766.070

64.009.623.4r0(r.r20.379.s67)

(e.38s.360)

(2.1 8 I .006.820)60.957.263.404

263.838.881.137

(rs9.800.229.738)(1s9.463.3ss.890)

r47.737.9r9.983

726.762.585(60.9s7.263.404)(48.690.087.225)(9.s76.23t.0r2)

(26.183.603.s64)

(77 .346.t00.075)

456.140.000

r.724.866.820(7s.165.093.2s5)

2.046.8s9.837.328(rs62.89s.7 8s.382)

(r s7.e98.e60.000)(74.0s4.908.0s4)

(17s.383.604.873)246.288.402,832

9.385.36070.914.r83319

168.301.3s4.923

64.209.112.235(4.706.977.926)

(3.6s0.433)

(2.s63.4s2.932)36.117.568.701

261.353.954.568

(400.181.98s.e10)489.122.790.460

(r3r.677 .406.906)

r0.694.32r.978(36.117.s68.701)(49.029.s23.062)(10.584.846.s00)133.579.735.927

(fi7.4sr.se2.7s9)

322.176.000

2.241.276.932(r 14.888.139.827)

1.923.274.417.362(r .7 65 .093 .r9s .829)

(124.4s0.030.055)33.731.191.478

s2.422.787.578r93.86r.964.82r

3.650.433246,288.402.832

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TY CP SUPE PH6T PHAT VA UOA CHAT IAU THIONgudi I$p

)wNguy6n Thi Hni Y6n IiH6rgTlirg

c*5$

(Cdc thuydt minh t* trang 10 ct€n trang 35 ld b0 ph,fu lW tlil, c&, Bdo cdo tdi ch{nh nay)

9

cONG Ty cp srJpn pHOr pHAr vA n6a csAr r,Anr rHAoDia chi: fnitr6n Ldm Thao, huyQn Ldm Thao, tinh Phrn Thq

BAo cAo rAr cnimrCho ndm tdi chinh tqit thilc ngay 3t/12/2018

IIIIIIIIIIIIIIIIIIIIIItIIIIIIIIIII

MAil6B oe - DNnAN tuurmr Mrr\rH sAo cAo rAr cuius(Cdc thuyet minh ndy Id mQt bO ph,An hqp thdnh vd cdn ihryc rlpc tling thdi voi Bdo cdo tdi chinh kim theo)

I. Dic tti6m ho4t itQng cf,a doanh nghiQp1. Hinh thrrlc s& hiiu v6n

C6ng ty C6 phAn Supe phlit ph6t vd H6a ch5t Ldm Thao (ggi tat lir "Cdng ty') tlugc chuy,Sn AOi tu noantr nghiQpNhd nu6c theo Quyit ttinh si5 I58/QE-HCVNI ngity 16/412009 cria HQi <tdng quan rri T{p <toan H6a ch6t Viet N;vd ph6 duyQt phuong 6n vi chuytin COng ty Supe phi5t ph6t vd H6a ch6t Ldm Thao thdnl.Cong ty C6 phan. iOng tyho4t dQng theo Gi6y chimg nhQn <fang ky kinh doanh s6 zOOotog+71 ngiry 2g/tzl2}Og.C6ngry cO oL mn thay tt6iGi6y chung nhfln dang hi kinh doanh. HiQn C6ng E dang ho4t clQng theo Gi6y chimg nh4n dang ki kinh doanh thayd6i Hn thtr 7 ngity 13/9/2016 do Sd ki5 hopch vi Diu tu tinh phri Thg c6p.

Theo Gi6y chimg nhfln ddne ky kinh doanh thay tt6i Dn thir 7 ngity 1319/2016 thi vi5n di6u lQ cria Cdng ry tdng l6nthdnh 1.128.564.000.000 ddng (MQt nghin, m\t trdm hai mwoi ttim t!,, ndm trdm sdu mtoi bdn bieu idng)

C6 phi6u cria C6ng ty tlugc ni€m y6t t4i Sd giao dich chfmg khorln Hi NQi (HNX) vdi m6 chfmg khorin le LAS

Linh vgc kinh doanh

Cdng ty ho4t ttQng trong linh vgc sin xu6t kinh doanh c6c lo4i ph6n b6n vd h6achdt.

Nginh ngnd mnh doanh

- San xu6t phen b6n vd hqp ch6t nito; B6n bu6n xi mdng; V{n €i henh kh6ch tluong b0 kh6c;- B6n budn phdn b6n, thu6c tnr s6u vd h6a ch6t khac srl dgrng trong ndng nghipp; San xuAt thut5c tru sdu vd h6a

ch6t khac dirng trong ndng nghiQp;- Cho thu€ 6 t6; D4y nghd, ddo t4o c6ng nhdn kf thuQt c6c nganh ngh6;

- '

- Ho4t ttQng vui choi giii tri khric chua dugc phdn vdo r16u (chi titit dlch vU bti boi);- Hoat <lQng cua cdc cdu lec b0 th€ thao: Tennis, b6ng d6, b6ng chuydn;- Nhd hang vi dlch vg an uting phgc vr,r lm tlQng; Kh6ch sqn;- VAn tai hing h6a bing tludrng b0; V$n tei hanh kh6ch rlunng thriy nQi ctia; \- San xu6t kinh doanh c6c san phAm h6a ch6t (tru nhtng h6a ch6t Nhd nu6c c6m nnfr doanh vd co crrring cftl'l

hanh nghd); :;ll- Sen xu6t kinh doanh iliQn, nu6c, xi mdng, than, chdt deo, v6i, phdn cic lo4i, khi cdng nghiQp, c6c sin pht{

phpc vg nu6i trdng thriy sdn, ciic sin ph6m phgc vr,r phan khai kho6ng, dich vp v{n tdi hanh kh6ch cludrngdlch vp cho thu6 xe, dich vp h6 trg kinh doanh cho doanh nghiQp (k€ khai h6i quan).

Trg sO Cdng.ty t4i: Khu Phuong Lai 6 thitrilnm,mThao, huyQn Ldm Thao, tinh phf Thq. .

Chu k| sin xu6t kinh doanh th6ng thudrn C

Chu k! sin xu6t, kinh doanh th6ng thudng cria Cdng ty dugc thpc hiQn trong thni gian khdng qu6 12 thdng.

C6u trrric doanh nghiQp

Danh sdch cdc cilng ty fiAn kdt:

STT TGn Cdng ty rirc rvrcDia chi rircv6n g6p bi6u quy6t lgi ich

f+/qlq.rE l ,r * \\P

(€rAv-

l. COngtyCP Cokhi SupeLdm Thao (*)

2. COngty CP Bao bi vdThuong m4i Ldm Thao (**)

Thi trSn LAm Thao, huyQn Ldm Thao, 29%Pht The

Thitr6nI-6m Thao,huyQnLdm Thao, 30%

Pht Tho3A%

(*) Cdng ty CO phAn Ccv khi Supe Ldm Thao c6 hod @ng kinh doanh chinh li gia cdng co khi.(**) C6ng ty CP Bao bi vi Thu<rng mpi l^im Thao o6 ho?t tfQng kinh doanh chinh ld san xu6t vi kinh doanh bao bi.

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cdNc ry cp supn ps6r pnAr vA s6a cnAr r,Au ruloDia chi: fnitrSn L6m Thao, huyQn L6m Thao, tinh Phri Thq

BAo cAo rAr cnimrCho ndm tdi chinh Isit ththc ngay 3I/12/2018

ItItIIIIIIIIIIII

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Mius5B09-DNnAN rnuygr MrI\H nAo cAo rar cnixn (fiep theo)(Cdc thuyiit ninh nay ld mil bA phqn hqp thdnhvd cdn drqc ttqc cl6ng thdi voi Bdo cdo tdi chinh kdm theo)

Danh sdch crtc ilon v! trqc thuQc hgch todn phy thuQc

STT TGn tlon vi Dia chi

l. Xi nghiQp NPK Hai Duong - Chi nhdnh Cdng ty Xd Cao An, huyQn CAm Gidng, tinh H6i DuongCP Supe phOt pnat vi H6a ch6t Lam Thao

6. Thuy6t minh vd khi ning so sdnh thdng tin tr€n 86o c6o tii chinh

C6c thdng tin, dt liQu, sd liQu tucrng img trong Brio c6o tdi chinh cria C6ng ty cho nim tdi chinh krit thric ngdy3l/1212018 tluo. c trinh bdy ld cic th6ng tin dil liQu, s6 feu mang tinh so srfurh.

II. Kj'k6 to6n, don vi fidn tQ sfr dgng trong k6 to6n1. K) k6 toin n5m

Klkiito6nndmcriaCdngtytheonimduonglich,b6tdAuttrngdy0liOl vdki5tthricvdongdy3l/l2hangnim.

2, Don v! tidn tQ sfr dgng trong k6 tofn

Don vi ti6n tp sr! dpng trong ki5 torin li ddng ViQt Nam ("VND"), h4ch to6n theo nguy6n tilc gi6gi5c, phir hgrp vdiChuAn myc kii to6n, ch6 itQ kii torin doanh nghiQp ViQt Nam vd c6c quy tlinh ph6p lf c6 li€n quan tltin viQc lfp vitrinh bdy 86o c6o tdi chinh.

ilI. Chuin mgc vir ch6 itQ k6 to6n 6p dgngl. Chuin mqc vi Chd dO tr6 toin 6p dgng

C6ng ty 6p dpng c6c ChuAn mgc kri to6n ViQt Nam vd Ch6 dO kti torin doanh nghiQp ban hanh theo flibng tu si5200/2014/TT-BTC ngdy 22/12/2014 cria BQ Tdi chinh hucrng Ain Ctr6 ttE k6 to6n Doanh nghi€p vd Th6ng tu s6$AU6|TT-BTC ngiy 2l/03/2016 cria BQ Tii chinh sua d6i, b6 sung mQt sti tli6u cta Th0ng tr s6 20012014nT-BTC ngiy 22/12/2014.

2. TuyGn b6 v6 viQc tuin thfr Chu6n mgc k6 to6n vir Ch6 dO n6 to6n

86o c6o tdi chlnh cria C6ng fy ilugc l{p vd trinh bdy tl6m bio tu6n thri y6u cAu cria cdc Chutin mgc ki5 torin fietNam vd Ch6 dO k6 toan doanh nghiQp ViQt Nam hiQn hdnh vd c6c quy <tinh ph6p lf c6 li6n quan tl6n viQc l{p vdtrinh bdy B6o c6o tii chinh.

ry. T6m tfitcfc chinh s6ch k6 toSn cht y6u

l. Co s4 mgc dfch l$p 86o c6o tii chinh

86o c6o tdi chinh ttuqc l{p ld 86o c6o tdi chinh ri€ng cria VIn phdng COng ty kh6ng bao gdm si5 teu cria chi nh6nh.Ddng thoi, Cdng ty cflng l{p 86o c6o tdi chinh t6ng hqp cria Vdn phdng C6ng ty vd chi nhrffi cria Cdng ty cho nimtdi chinh ki5t thric ngity 3l/12/2018 theo Chu6n mpc kti torin ViQt Nam, Chi5 dQ ki5 todn doanh nghiQp Viet Nam vec6c quy tlinh ph6p lf c6 li€n quan d6n vi6c ldp 86o c6o tai chinh t6ne hop.

Ngudi sri dgng 86o c6o tii chfnh ri6ng n6n <lgc br[o c6o ndy cirng v6i 86o c6o tdi chinh tdng hqp dti c6 duo. c c6cthdng tin d6y dU vC tintr hinh tai chinh t6ng hqtp, k6t qua kinh doanh tdng hqp vi tinh hinh luu chuyiin tidn tQ t6nghqp cfla Cdng ty.

2. COng cg tii chinh

Ghi nhQn ban dda

Tdi sdn tdi ch{nh: Tpi ngiy ghi nhin ban itAu,tii sin tai chinh ctugc ghi nhfln theo gi6 gdc cQng c6c chi phi giaodlch c6 li€n quan trgc tii5p iti5n vipc mua S6m tii sil tii chinh d6. Tei san tii chinh cria Cdng ty bao gdm tidn, c6ckhoan tuong duong ti6n, c6c khoan phrii thu lfoich hmg, phei thu kh6c, c6c khoin ky qu}, c6c khoin dAu ff tdichfnh vd c6c c6ng cg tdi chinh ph6i sinh.

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cONc ry cp supn pn6r pnAr vA n6l cnAr r,Au ruaoDia chi: Thi tr6n Ldm Thao, huyQn L6m Thao, tinh phf Tho

rAo cAo rAr cnixnCho ndm tdi chfnh tait th?ic ngdy 3 I /I 2/201 g

IIIIIIIIIIlIIIIIIIIIIIIIIIIIIIIIII

u s d B 0 9 - D NBAN THUvET prnrrn nAo cAo rAt cuirvn ftiiip theo)(cdc thuyiit minh nry ld mQt bQ phQn hqp thdnh vd ctin &rqc dpi ddng'thdi vdi Bdo cdo tdi chlnh kim theo)

c6ng nq tdi chtnh: Tpi ngdy ghi nhfln ban dAu, cdng ng tdi chfnh ttugc ghi nhfln theo gid, g6c cQng c6c chi phi giaodlch c6 li6n quan trgc ti6p cfi5n vi6c phdt hdnh cdng ng tdi chfnh il6. c6ng ng tdi chinh cua co,r! ty bao *a-

"a"khoan phni trd ngudi b6n, phii tr6 kh6c, c6c kho6n chi phi ph6i trd, c6c kho6n ng thu6 tdi chfnh, cric kho6n vay vdrcOng cg tdi chinh ph6i sinh.

Ddnh giti lgi sau ldn ghi nhQn ban ttdu

HiQn t+i, chua c6 quy ctinh vo d6nh gi6l?i c6ng cp tdi chinh sau ghi nh6n ban dAu.

Crf,c lo4i tf gi6 hiii ilorfi dp dgng trong k5 to6n

Ty gi6 et6 quv tl6i cac giaodich ph6t sinh trong ki,bing ngo4i te h ri gi6 giao dlch v6i Ng6n hdng TMCp c6ngthuong Vi6t Nam tai thdi ilitim phrit sinh.

Ty gi6 khi danh gi|lai c5c khoin mpc ti6n tQ c6 gtSc ngo4i tQ t4i thdi cti6m lQp 86o c6o tdi chinh litty gi6,c6ng bticta Ngdn hdng TMCP cdng thuong viQt Nam t4i thdi di6m lap b6o cirotdi chinh:

Trong d6:

- Ty gi6 khi ct6nh gi6l4i c6c khoan mpc c6 glic ngoai tQ ttugc phdn lo4i ld tdi s6n ldtty gi6,mua vdo cria Ng6n hangTMCP C6ng thuong ViQt Nam t?i thdi di6m gp b6o c6o tdi chinh.-T! gi6 khi d6nh gi|lai cic khodn mpc c6 gtic ngoai tQ ttugc phdn loai ld no phii trllitty gi1banra cria Ng6n hdngTMCP Cdng thuong Vipt Nam tai thdi diCm l{p b6o cfuordi chinh.

4. Nguy6n tic ghi nhgn cfc khoin ti6n

Ti6n li chi tiCu tdng hqp phan rinh toan b0 sti ti6n hiQn c6 cria doanh nghiQp tpi thdi dii5m brio ciio, gdm tidn m4t @iqui cua doanh nghiQp, tidn $n ngen hdng khdng kj' hpn, vd ti€n cfanjchuyiSn, dugc ghi nhan vi lflp b6o crio theottdng viQt Nam flnrlD), phir hgrp v6i quy dinh tai Luat Kri torin si5 88/2015/eHl3 ngdy z0/tt/z0tsc6 hi6u lgc thihanh ki5 tir ngdy 0l/Ol /2017.

Nguy6n t6c kii toin cdc khoin ttiu tu tii chinh

Edu tuvdo cdng ty li€n kiit

Cdng ty li€n kiSt ld mQt cdng ty md C6ng ty c6 6nh hudng ttring k€ nhrmg kh6ng c6 quy€n kiiSm so6t dt5i v6i c6cchinh s6ch tdi chinh vd.hopt tlQng vd khdng ph6i ld c6ng ty con hay cdng fy lien doanh cria C6ng ty. Ann r,o*gdang \e th6 hien d quy6n tham gia vdo viQc dua.ra

"ac quy5t dinh vd chlni sacn ,ai.rri"rt vd ho4t clQng cria b6n

nhdn ctAu tunhmg kh6ng c6 anh hucrng vO m4t kitim so6t ftoit Aong ki6m so6t nfrtng "hiJru"n

nar.

C6c khoan itAu tu vdo cdng ty li6n kt5t dugc ghi nhair ban dAu theo girl gi5c, bao g6m gi6 mua ho{c kho6n g6p v6ncQng c6c chi phi li€n quan tryc tiiSp i16n viQc dAu ty. Trudng hgp iIAu to uing tei san prritien rQ, gi6phi tnoai dAu tucluo. c ghi nh{n theo gi6 tri hqp lf cia tdi s6n phi ti6n t6 tpi thoi ifir5m phdt sinh.

C6 trtc vd lgi nhu{n ciua cdc k} trudc khi khoan dAu tu duo. c mua tlugc h4ch to6n gi6m giri trf cria chfnh khoan dAutu d6' CO trlc vd loi nhu{n cua cdcki, sau khi khoan ttdu tu rlugc mua dugc ghi nhfln doanh thu.

Nguy0n t6c k6 to6n ng phii thu

C6c khoan nq phdi thu dugc trinh bdy theo girl tri ghi sO trir rli c6c khoin dg phdng ph6i thu kh6 ddi.

Vi€c phdn lo4i c6c khodn phii thu duo. c thgc hiQn theo nguy€n tic sau:

- Phai thu cria kh6ch hing phan 6nh ciic khodn phii thu mang tinh ch6t thuong mpi ph6t sinh tu giao dlch c6 tinhch6t mua - brin gita Cdng ty vd nguoi mua li tlon vi dQc lap vdi C6ng ty.

- Phai thu nQi bQ gom cdc khoan phdi thu giiia tlon vi cdp tr€n vd don vi cdp dudi tryc thuQc kh6ng c6 tu c6chphdp nhdn hpch to6n php rhuQc.

t2

cONG Ty cp supr pHOrpHAr vA noa cnAr r,Au rsloDla chi: fnitrSn Ldm Thao, huyQn Ldm Thao, tinh Phri Thq

BAo cAo rAr cnixnCho ndm tdi chinh lsit thilc ngdy 3t/12/2018

Miu sti B 09 - DN

BAN THuyf'r ivmvn nAo cAo rAr cnixs (tiiip rheo)(Cdc thuydt minh nay ld mil bA phdn hqp thdnhvd cdn duqc dlc ddng thdi vdi Btio cdo tdi chinh kim theo)

- Phai thu kh6c phan 6nh c6c khodn ph6i thu kh6ng c6 tinh thuong mpi, khdng li6n quan di5n giao dich mua - biin.

C6c khoan nq phdi thu duo. c theo d6i chi tii5t theo timg il6i tuqng vd lcj' h4n cira c6c khodn phii thu vd circ ylu t6kh6c theo nhu cAu quan lf cria doanh nghiQp.

Dg phdng phii thu kh6 ddi tluo. c l{p cho timg khoan ng phii thu kh6 ddi cdn crl vdo tu6i ng qu6 hpn cria c6c khodnng ho{c dU kiiSn mrlc t6n th6t c6 thii xiy ra do chri ng kh6 c6 kh6 n5ng thanh torin vi bi thanh l!, phhs6n hay cdckh6 khdn tuong t'J.

Tdng, gi6m s6 du Og phdng ng phii thu kh6 tldi cAn phii trich lap t4i ngdy t<i5t thtrc nim tdi chinh duoc ghi nhQn vdochi phi qudn lj doanh nghiQp.

7. Nguy6n tic ghi nh$n hing tdn kho

Hang t6n kho dugc x6c ctlnh tr€n co sd gi6 thSp hon gifia gi6 g6c vd gi6 tri thuAn c6 thii thyc hiQn rlugc. Gi6 g6chang tOn kho bao gOm chi phi nguy€n vat lieu fipc tii5p, chi phi lao ctQng tryc titip vd chi phi s6n xu6t chung (ni5uc6), ttti c6 dugc hang tdn kho d elia tti6m vd tr4ng th6i hi6n tpi.

Gi6 tri thudn c6 thti thtrc hipn tlu-o. c li gi6 b6n udc tinh cria hang tdn kho trong kj' s6n xu6t, kinh doanh binh thuongtrir chi phi udc tinh d6 hoan thdnh vd chi phi u6c tinh c6n thii5t cho viQc ti6u thp chring.

Gi6 tri hang tdn kho duo. c tinh theo phuong ph6p binh qu6n gia quydn vd duo. c h4ch tor6n theo phuong phSp k6 khaithudng xuy€n.

Phuong ph6p lQp dp phdng giim gi6 hang t6n kho: Dp phdng gi6m gi6 hang tdn kho iluo. c lfp cho timgmdt hangtdn kho c6 gi6 g6c l6n hon gi6 tri thuAn c6 th€ thgc hiQn tlugc. Ting, gi6m st5 du dy phdng gi6m gi6 hdng t6n khoc6n phni trich lfp tpi ngiy tl5t thric ndm tdi chinh dugc ghi nhfn vdo gi6 vtin hdng brin.

8. Nguy6n tric ghi nh$n vi phuong phdp kh6u hao TSCD8.1 Nguydn tic ghi nhPn vd phwong phtip khdu hao TSCD hiru hinh

Tdi san cO einfr hiiu hinh ilu-o. c ghi nh{n theo nguy6n gi6, dugc phan 6nh tr6n B6ng cAn d5i k6 to6n theo c6c chi ti€unguydn gi4hao mdn lu! kt5 vd gi6 trf cdn l4i.

ViQc ghi nhan Tei sin cii dinh hiru hinh vd KhSu hao tai san ct5 Ointr thpc hiQn theo ChuAn mqc kri torin ViQt Nam st503 - Tdi san ci5 dinh hftu hinh, Th6ng tu s6 ̂ OO\ZO\4/TT-BTC ngiry 22112120 14 cria Ba Tdi chfnh hu6ng Adn ctrtS a6k6 toran doanh nghiQp, Th0ng tu sO 45l20l3iTT-BTC ngiry 25 th6ng 04 ndm 2013 hu6ng ddn Chii ttQ quan lf, srldqng vd trfch kh6u hao tdi san cO tlinh vd Thdng fi sA 14712016/TT-BTC ngity 13110/2016 vO sria ctdi, bd sung mQtsii ai6u cria Th6ng tu s6 4sl2ol3lTT-BTC vd Th6ng fr s6 28120171TT-BTC ngiry 1210412017 vA sria di5i, b6 sungmQt si5 dieu cria Thdng tu sO 4512013/TT-BTC vd Th6ng fi s6 147 12016/TT-BTC cria BQ Tdi chfnh.

Nguy€n gi|titi san c6 itinh hiru hinh mua s6m bao g6m giri mua (tru c6c kho6n chi6t kh6u thuong m4i hoic gi6mgi6), c6c khoan thuli vd cric chi phi li6n quan tr.uc tii5p ttiSn viQc ttua tdi sin vdo trqng thrii sin sdng sri dqng.

Nguy€n gi6 tii sdn cO Ainn hfiu hinh t1r xdy dpg ho{c tu chi5 bao gdm gi5 thdnh thgc ti5 cria tai sdn ciS dlnh hiru hinht.u xdy dprg ho4c tg chti vd chi phi lep dat ch4y tht.

Crlc chi phi ph6t sinh sau ghi nh4n ban dAu TSCD htu hinh ttugc ghi tdng nguy6n gi|cintdi san khi c6c chi phi ndych6c chiin ldm tdng lqi fch kinh t6 trong tuong lai. CLc chi phi phdt sinh khdng thoi mdn tlugc tti6u ki€n tr6n dugcC6ng ty ghi nhfn vdo chi phi san xu6t kinh doanh trong lc!.

C0ng ty 6p dpng phuong ph6p kh6u hao tlulng thang AOi voi tdi san cl5 ttinh hiru hinh. Kii torln TSCD hiru hinhdu-o. c phdn loai theo nh6m tdi sdn c6 cirng tinh chrit vd mgc dich sri dpng trong ho4t dQng san xuSt kinh doanh criaCOng ty gdm:

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nAo cAo rAr cnixnCho ndm tdi chlnh kit thtic ngqy 3I/12/2018

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gAN uilIy.ET MnlH gAo cAo rAr cniNs (ti€p theo)(Cdc thuyiit minh nay Id mlt b0 phdn hqp thdnhvd cdn duqc dpc itdng thdi voi Bdo cdo tdi chinh kim theo)

Logi tdi sdn cd ainn- Nhd cua vft ki6n tnic- M6y m6c, thi6t bi- Phuong tiQn v{n tei,thilt bi truyOn ddn- rhi6t bi, dpng cp qudn lf

8.2 Nguyhn ilic ghi nhQn vdphrongphrip khdu hso TSCD vd hinh

Thdi gian khdu hao (ndm)

6 - 2 s7 - t s6 - 83 - 8

Tdi san cO Ai*r vd hinh clu-o. c ghi nhfln theo nguyGn gi{ tlugc phan dnh tr6n Bang cdn tt6i kii toren theo c6c chi ti6unguyOn giri, hao mdn lu! kii vn giri tr! cdn l4i.

ViQc ghi nhAnTei sin ci5 ttinh vd hinh vd Kh6u hao tdi san c5 einn thgc hiQn theo Churin mgc k6 tortn Vi€t Nam s6ry

- Tei sin c6 dlnh v6 hinh, Th6ng fi s6 2A0/2014/TT-BTC ngiry 22112/20t4 ctr-Bo Tei chfnh hu6ng a6n ctrti a6k6 toan doanh nghiQp, Thdng tu.s6 45/20|3iTT-BTC ngiry 25 thring 04 n6m 2013 hu6ng d6n Ch6 df quan li, srldgng vd trich kh6u hao tii san c6 dlnh vd Th6ng tu s6 147/2016/TT-BTC ngiry t3lt0/2016 vd sua A6i, U6 sung mQtsti eidu cta Th6ng tu s6 45/2013/TT-BTC vd Th6ng tE s6 2812017/TT-BTC ngiry 12/04/2017 v6 sua d6i, b6 ,,rrrgmQt s6 di6u cria Thdng tu s6 4512013/TT-BTC vd Th6ng t',n s6 14712016/TT-BTC cria BQ Tii chinh.

Tdi sdn c6 einn vo hinh cria cdng ty bao gdm phAn mdm kt5 torin vi phAn mdm kh6c.

Chi phi li6n quan_ iliSn c6c chuong trinh phdn mAm m6y tinh khdng ph6i ld mQt b0 phfn gin t6t vOi ph6n cimg c6li€n quan dugc vi5n h6a. Nguy6n gi6 cir-phAn m6m m6y tinh ld toan b0 cric chi phi md Cdng ty rtd chi ra tinh ctr5nthdi iti6m ttua ph6n mdm vio sri d1rng. Phdn m6m mdy tinh ttugc kh6u hao theo phuong pnap Aoong't[6ng trongthoi gian tu 3 di5n 8 nim.

9. Nguy€n fic ghi nh$n chi phi xfiy dgng co bin dO dang

Chi phi xE dung co ban dd dang cria Cdng ty lit cdc chi phi xdy dpg ddy chuy€n sin xu6t NPK sd 4 cdng su6t150.000 tAnlndm, chi phi xdy dpg nhd m6y Axit 30 v4n tdnlndm vd mQt s5 cdng trinh kh6c rtuo. c ghi nhQn theo !gi6g5c, cdn cirtr€n Hqrp ddng vi Bi€n ban nghiQm thu.

10. Nguy6n tic ghi nh$n vi ph6n b6 c6c khoin chi phi tri trufc diri h4n

Chi phi trdtralc bao gdm c6c chi phi thyc t6 dd,phfut sinh nhrmg c6 li6n quan d6n kiit qud ho4t ctQng san xu6t tin$doanh cta nhiAu kj k6 torin. Chi phi h6 trudc gdm: c6c khodn chi phi cdng cg dgng cg xu6t dirng chd phdn bd,

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khoan chi phi bio hi6m chd phdn bd vd cdc khoan chi phi phii tri kh6c.

C6ng cp, dpng cp: C6c c6ng cu, dung c9 dd dua vdo sri dpng tlugc phdn bd vdo chi phi theo phuong phdpthing trong thdi gian 03 ndm.

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Chi phi bio hii5m, chi phi qu6ng c6o chd phdn bO tlugc c6n cir theo hqp ddng vi h6a tlon tdi chinh tluo. c phdn b6vdo chi phl theo phuong phdp tluong thdng trong thoi gian 12 th{ng.

11. Nguy6n tic k6 to6n cdrc khoin ng phii trll

Nq phdi trdld c6c khoan phii thanh torin cho nhd c.mg c,ip vir cic ddi tuqng kh6c. Nq phii tri bao gdm c6c kho6nphii tri ngucri b6n, phii tri nQi b0 vi phii tni kh6c. Ns phai ffi khdng ghi nhfln th6p hon nghia vp phii thanh to6n.

ViQc phdn lo4i cic khoan ng phdi tr6 duo. c thlrc hien fuo nguy€n tic sau:

- Phai fid ngudi brin g6m c6c kho6n phii tri meng tlnh ch.it thuong m4i phrit sinh tir giao dich mua hdng h6a, dlch4r, tdi sin vd nguoi brin li tton vi dQc €p v6i ngrdi mu4 gdm ci c6c khodn ph6i tri c6ng ty li6n kiit.

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cONc ry cp supn pH6r pnAr vA n6a cnAr r,Anr rnaoDia chi: Thitrin Ldm Thao, huy€n Ldm Thao, tinh phri Tho

nAo cAo rAr cniNgCho ndm tdi chinh h* thilc ngdy 3t/t2/2018

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- Phai trd nQi bQ gdm c6c khoAn phditrbgita tton vi c6p tr6n vd don vi c6p du6i tryc thuQc kh6ng c6 tu crich ph6pnhdn h4ch toan php thuQc;

- Phei ft|khdc gdm c6c khoan phdi tri khdng c6 tinh thuong m4i, kh6ng li€n quan di5n giao dich mua, b6n, cungc6p hdng h6a dlch vp.

c6c khodn phdi tri dugc theo d6i chi ti6t theo tung d6i tugng vd kI han ph6i tr6.

12. Nguy6n tic ghi nhgn vay vi ng phii tr6 thu6 tii chinh

Cric khoan vay nghn hpn, dii h4n duo. c ghi nhAn tr€n co sd c6c phiiiu thu, chimg tir ng6n hdng, c6c khi5 u6c vay vircric hqp tl6ng vay' C6c kho6n vay c6 thdi han tu I nrm tdi chfnh trd xu6ng du-o. c-Cong! ghi;an ld vay ng6n h4n.

13. Nguy6n tic ghi nh{n vi v6n hod cdc khoin chi phi tli vay

NguyAn tdc ghi nhQn chi phi iti vay

Chi phi cli vay bao gdm l6i ti6n vay vit cdrcchi phi kh6c ph6t sinh 1i6n quan trtrc tii5p et6n c6c kho6n vay.

Chi phi tli vay ilugc ghi nhQn vdo chi phi s6n xu6t, kinh doanh trong ndm khi ph6t sinh, trir khi ilugc viSn hori theoquy ttinh cria ChuAn mgc ki5 to6n "Chi phi di vay". Theo d6, chi phi rli vay li6n quan t4rc tirip d6n viQc mua, ddu tuxdy dpng ho{c sin xu6t nhimg tdi san c6n mQt thdi gian tuong d6i ddi rtd hodn thanh ilua vdo sri dpng ho4c kinhdoanh dugc cQng vdo nguyen gi6 tdi sdn cho clSn khi tdi s6n tl6 duo. c dua vdo srl dgng hodc kinh doanh. C6c khoanthu nhQp ph6t sinh tir viQc dAu tu t4m thdi cric kho6n vay dugc ghi giem nguy€n gi6 tdi s6n c6 li€n quan. O6i vOikhodn vay ri6ng phpc vu viQc xdy dpg tdi san c6 dinh, l6i vay dugc vi5n h6a kO ca khi thdi gian x6y alitr'g aoOi tZthrine.

14. Nguy6n tic ghi nhin chi phi phii tri

Chi phi ph6i tri cta Cdng ty ld kho6n trich trudc chi phi thumg sring ki6n duo. c ghi nh4n cdn crl tr6n Bi6n ban hgpcua HQi <t6ng xdt thudng nhrmg chua dugc chi trd trong n6m.

15. Nguy6n tic ghi nhgn v6n chfr sO hitu

ViSn g6p cria chri sO htu cria Cdng ty rlugc ghi nhfln theo si5 vdn thgc g6p cria chri s0 hitu.

Qu! kh6c thuQc vdn chri sd hru le v5n b6 sung tir c6c qu!, tir lgi nhudn sau thu6 cria hopt clQng kinh doanh.

Lqi nhuAn sau thuti chua phdn ptrOi n si5 tai tt hoat tlQng cria doanh nghiQp sau khi rru chi phi thuri TNDN cria n6mnay vd c6c khoin etidu chinh do 6p dgng trdi tO ttray dOi chfnh s6ch ki5 torlnvi rli€u chinh hdi tO sai s6t trgng yi5u criac6c ndm trudc.

Lgi nhu{n sau thu6 thu nh{p doanh nghiQp duo. c ph6n ph6i cho c6c c6 ddng sau khi dA trfch lfp cric qu} theo Di6u16 cria Cdng ty cfing nhu c6c quy cllnh cria ph6p lu$t vd ttd ttugc Dai hQi cl6ng c6 d6ng ph6 duyQt.Vipc phdn ptr6i tqi nhu$n cho cdc ci; tt6ng ttugc c6n nh6c d6n c6c khodn muc phi tidn tQ nim trong lgi nhudn sauthui5 chua phan phSi c6 thd anh hudng thin ludng tiAn vd khd ndng chi trd cO tric nfru ldi do c1ffi gi6 l'i c6c khoanmgc ti6n tQ, c6c cdng cg tii chinh ld c6c khoan mgc phi tidn tQ kh6c.

C6 ttc clugc ghi nhfn ld ng phii tr6 khi tlugc D4i hQi tt6ng c6 dOng ph€ duyQt.

16. Nguy6n tic vi phuong phrip ghi nhgn doanh thu, rhu nhgp khric

Doanh thu cia Cdng ty bao gdm doanh thu bdn c6c san phim ph6n b6n, h6a chdt,doanh thu cung c6p dich vp v6nchuy,Sn hang brin, doanh thu khic li doanh thu brin phri liQu vd doanh thu tir ti6n lai ti€n grii, thu

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cONc rycp supn pn6rpnArvA no.l cnArr,Au ruaoDia chi: fniti6n Ldm Thao, huyQn L6m Thao, tinh phri Thg

BAo cAo rAr cnixnCho ndm tdi chinh tuit thric ngdy 3t/\2/2018

gAN THUTET MII\H sAo cAo rAr cninur (tiiip theo)(Cdc thuyh minh nay td mAt b0 phln hqp thdnh vd cdn du.oc tlgc ding thdi voi Bdo cdo tdi chinh lcDm theo)

Doanh thu bdn hdng hda

Doanh thu brin hang h6a rtugc ghi nhfln khi ddng thdi th6a m6n c6c rli6u kiQn sau:- C6ng ty t16 chuyrSn giao phAn l6n nii ro vd lgi ich g6n lidn voi quydn sd hiru san phAm ho{c hang h6a cho nguoi

mua;- C6ng ty kh6ng cdn niim gifi quy6n quan ly hang h6a nhu ngudi s0 htu hing h6a ho{c quydn kiiSm so6t hang

h6a;- Doanh thu thio. c x6c ttinh tuong di5i ch6c chin. Khi hqp el6ng qui tlinh nguli mua dugc quydn fi6 l4i s6n ph,im,

hang hori dd mua theo nhihrg ctidu kiQn cp th,5, doanh thu chi duo. c ghi nhAn khi nhtng didu kiQn "u

ihc eOkhdng cdn tdn tpi vd ngudi mua kh6ng clugc quydn tri lpi san phAm, hang hori (tru truong hqp khdch hang c6quy6n trd Qi hang h6a du6i hinh thirc eOi hi de 6y hang h6a, dich vp kh6c);

- C6ng ty c16 thu duo. c ho{c s€ thu dugc lgi ich kinh tti tir giao dich brin hang; vd- )/iilc tlinh tlu-oc chi phi li6n quan tlin giao dich b6n hAng.

Doanh thu cung cdp dlch vrp

Doanh thu cria giao dlch cung c5p dlch vg iluo. c ghi nhan khi kiSt qui cria giao dlch rt6 duo. c x6c ttlnh mQt c6ch <t6ngtin cfly. Trudng hqp dlch vg duqc thgc hiQn trong nhi6u k' thi doanh thu duo. c ghi nhfln trong lcj' dugc cdn cir vdok6t qud phdn cdng viQc ttd hoin thanh t4i ngdy kh6a sd lflp b6o c6o tdi chinh cria ky d6. K6t qud cia giao dlch cungc6p dich vg dugc x6c tlinh khi th6a man t6t ci c6c di6u kiQn sau:- Doanh thu duo. c x6c clinh tuong cliii chic ch6n. Khi hqp ddng qui tlinh ngu<ri mua dugc quy6n tri l4i dich vu dd

mua theo nhirng eli€u kiQn c9 thti, doanh thu chi du-o. c ghi nh{n khi nhinrg cti€u kiQn cp th6 ef6 kh6ng cdn tdn taivd nguoi mua khdng clu-oc quydn tri lai dich vr,r dd cung c6p;

- C6 khi ndng thu dugc lgi ich kinh tis tu giao dich cung c6p dich vU rt6;- Xec dlnh <lugc ph6n c6ng viQc ttd hoan thanh t4i ngdy kh6a sd l{p b6o c6o tii chfnh; vd- )K6n ttinh tluqc chi phi ph6t sinh cho giao dich vi chi phi OC troan thanh giao dich cung c6p dich vp tl6.

Doanhthu tidn ldi

Doanh thu ho4t ttQng tai chinh g6m doanh thu tir l6i tiAn gui t1uo. c ghi nhAn tr€n co sd d6n tich, rlugc x6c ttlnh tr6ns5 du c6c tai khoan tiAn gui vd l6i su6t thgc t6 tung ky.

Doanh thu tir cd trbc

Doanh thu tir c6 tftc vd lgi nhuin dugc chia <tugc ghi nhfn khi Cdng ty duo. c quyAn nh{n c6 firc ho{c lgi nhu6n tuviQc g6p v6n.

C6c khoan nh{n trudc cria kh6ch hdng khdng ttugc ghi nhan h doanh thu trong nlm.

NguyGn tic kG tohn c6c khoin giim trir doanh thu

C6c khoan ginm tru doanh thu cria C6ng ty bao gdm c6c khoin chirit kh6u thuong m4i phii h6" ld khoan doanhnghi€p brin gidm gi6 ni6m y6t cho kh6ch hang mua hang voi khdi luqng lcrn. 36 chiiSt kfi6u thuong mgi nguoi muattugc hudng l6n hon sO ti6n b6n hang rluo. c ghi tr6n ho6 tlon ldn cu6i cirng.

Nguy6n tic vi phuong phip ghi nh$n chi phi tii chinh

Chi phi tii chinh ilugc ghi nhpn trong Brio crio tl5t qua ho4t tlQng kinh doanh li t6ng chi phi tdi chinh ph6r sinhtrong nim, kh6ng bt trir voi doanh thu hog ttQng tii chinh, bao gdm chi phi ldi vay vd c6c khoan chi phf tdi chinhkh6c.

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cONG Ty cp supE pHOr pHAr vA nol cnAr r,A*r rruoDia chi: fnitrfn L6m Thao, huyQn Ldm Thao, tinh Phri Thq

sAo cAo rAr cnimrCho ndm tdi ch{nh tait thilc ngay 31/12/2018

M A u s 5 B o g - D NnAN rrrur6T MnlH sAo cAo rAt cniun ftiiip theo)(Cdc thuyet minh nay td m1t b0 phdn hqp thdnh vd cdn atm. idpc ddng thdi voi Btio ctio tdi chinh kpm theo)

19. C6c nguy6n tic vi phuong phrip k6 toin kh6c

l9.l Cilcnghia vg vd tnu6

Thuii Giti td ga tdng (GTGT)

Cdng ty 6p dung vipc kC khai, tinh thu(i GTGT theo hu6ng dhn cira luft thuiS hi6n hanh voi mfc thui5 su6t thu6 GTGT5% d6i cdc sin phAm n axit, kh6ng chiu thuiS e6i vOi c6c s6n phAm ph6n b6n vd l0% d}i vor cdc dich vu, hang h6a

fhud thu nhQp doanh nghiQp

ThuiS thu nhfp doanh nghiQp th6 hiQn t6ng gi6 tri cria s5 thuii phdi trd hiQn t4i va sO tfruri ho6n l4i.

36 thu6 phdi trd hign tai duo. c tinh dpa tren thu nhflp chiu thuii trong ndm. Thu nh{p chiu thuii kh6c voi lqi nhuAn thuanduo. c trinh biy tr6n Brio c6o kiit qui ho4t tlQng kinh doanh vi thu nhflp chiu thuiS kh6ng bao gdm c6c khodn thu nhgphay chi phi tinh thuiS ho4c ttugc kh6u trir trong c6c ndm kh6c (bao gdm cd 16 mang sang, n6u c6) vi ngodi ra khdng baogiim c6c chi ti€u kh6ng chlu thu6 hoic kh6ng ttugc kh6u trir.

Cdng ty 6p dgng mric thu6 su6t thuii thu nh{p doanh nghiQp ld2}%tr€n lgi nhu{n chiu thuti.

ViQc x6c ttinh thu6 Thu nhfp doanh nghiQp cria C6ng ty cdn cri vdo c6c quy ttinh hiQn hanh vC ttruii. Tuy nhi6n, nhiingquy ttlnh niy thay dOi theo timg thoi lcj vd viQc x6c ttlnh sau cing vC ttruii Thu nh{p doanh nghipp tu} thuQc vdo k6tqui ki6m tra cfia co quan thu6 c6 thAm quydn.

rnud *ndc

Circloqithuti, phi kh6c doanh nghiQp thyc hiQn kC khai vd nQp cho co quan thuii ctia phuong theo cttng qir! Ai*r niqnhanh cuaNhi nudc.

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Thdng tin b6 sung cho cic khoin mgc trinh biy trong B6ng c6n a5i n6 toen

Ti6n vi cic khoin tutrng tluong fidn 3U1.;,n1;,Bvl{D

TiAn gfri ngfrn hdngTidngui VNDTi6n gui USD

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C6c khoin dAu tu tii chinhDdu tuvdo cilng ty hAn kdt

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2.a)

70.914.183.319 246.288.402.83270.490.186.644 245.8t4.19s.ss7

423.996.675 474.207.275

70.914."183.319 246.288.402.832

3tn2nugEon vi tinh: VND

0u0U2018Gi6 g5c DU phdng Gi6 g6c Dq phdng

C6ng ty CP Co khi Supe LdmThao (l)C6ng ty CP Bao bi vdThuong m4i Ldm Thao (2)

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2.494.000.000

4.470.22s.r30

- 2.494.000.000

- 4.470.225.130

6.964.225.130 6.964.225.130

(t) Cfc khoan tliu tu ndy khdng xric ttinh tfuqc gietri ho-? ry do khdng c6 gi6 giao d!ch.

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I

c6xc ry cp supr pn6rpnAr vA non cnAr r,Au rnaoDia chi: fnitrSn Ldm Thao, huyQn Ldm Thao, tinh Phf Thq

nAo cAo rAr crrixnCho ndm tdi ch{nh kit thtic ngay 31/12/2018

M i u s 6 B o g - D NnAw rrruydr nanm sAo cAo rAr cHitlH (tiiip theo)(Cdc thuyiit minh ndy ld mQt bQ phQn ho.p thdnh vd ctin duoc-itoc d6ng thdi voi Btio cdo tdi chinh klm theo)

(1) Theo Gi6y chrmg nhfin il6ng ki kinh doanh thay doi hn thri I st5 2600398844 ngiry 20 th6ng t2 ndm20t6do Sd Ki5ho4ch vd Edu tu tintr Phri Thg c6p, Cdng ty ttAu tu vdo Cdng ty CP Co khi Supe L6m Thao 1d,2.4g4.000.000 ddng,tuong duong 29Yov6ndi6u le.

(2) Theo Gi6y chung nhQn itang ky kinh doanh thay d6i hn thrl3 si5 1803000420 ngiry 14 thingT ndm20t6 do Se Kriho4ch vi Ddu tu tinh Phf Thg c6p, Cdng ty itiu tu vio COng ty CP Bao bi vd Thuong mpi Ldm Thao ld 4.470.225.130tliing, tuong duong3}o/ovtin etidu 10.

b) Qfrc giao dlch trgng ydu giica COng ty vd C6ng ty fiAn kdt trong ndm

+ Cdng ty CP Co khi Supe Ldm Thao: cung c6p dfch vp gia cdng c<v khi cho COng ty C6 phen Supe phi5t phrit vi H6ach6tlam firao+ Cdng ty CP Bao bi vi Thuong mpi Ldm Thao: cung c6p bao bi cho C6ng ty CO phen Supe phi5t ph6t vd H6a chdtLdm Thao

3. Ph6i thu cria khich hing

D<rn vi tinh: M{D3u12t20t8 0ll0u20t8

Gi6 tri DU phdng Gid tr! DU phdng

a) Ngiin hgnCdng ty CP Vat tu kl thufltndng nghiQp B6c Giang

Cdng ty CP XuAt nh{p khduHeAnh

Cdng ty CP Tflp ttoan HodnhSonC6ng ty CP Phtng Hmg

COng ty TNHH MTV Dichvg vd Thuong m4i Tdng hqpThanh SonC6ng ty CP Thuong m4i t6nghgp Toan Vdn

Cdng ty CP Thucrng mpi HiNggc Ph[ Thg

C6ng ty TNHH Thuong m4iThty NgAn Y6n B6i

C6ng ty CP Nam Tii5n

COng ty TNHH Anh Dtc

C6c tltii tuqng khdc

c0og

130.717.507.532

24.177.829.213

131.113.492.730

162.318.631.459

119.070.747.174

80.695.499.796

r02.542.347.r5r

r92.392.953.243

14.851.151.275

12.213.474.600

787.337.380.6s3

(r4.8sr .rst .27 s)(r2.2r3.474,600)

(4.626,2s6.78r)

119.661.2t4.348

82.750.9s6.466

64.805.r92.145

r24.308.049.884

t49.s24.5r8.563

16t.021.223.985

120.869.828.82r

119.227.367.814

14.851.151.275

12.213.474.600

647.141.61s.449

(14.85r.1s1.27s)(r2.2r3.474.600)

(4.626.2s6.78r)

J- ^ lcqCill{i Toivrq

qIIII

r.757.431.014.826 (31.690.882.6s6) 1.616.374.s93.3s0 (3r.690.882.6s6)

b) Ph,rti thu crta khdch hdng ld cric bAn fiOn quon: Chi tii5t trinh biy t4i thuyi5t minh si5 Vttt.Z

4. Tri trudc cho ngudi br{n

a) Ngdnhgn

Cdng ty CP ViQn m6ry vit Dung cg c0ng nghiQp

Cdng ty TNHH Duy Ph6t

3u12t20r8VND

0u0u20r8VNI)

3.356.000.0002.628.625.000

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CONG TY CP STJPE PH6T PHAT VA H6A cHAT LAM THAoEia chi: fnltrin Ldm Thao, huy€n Ldm Thao, tinh phri Tho

BAo cAo r,h cniwnCho ndm tdi chinh kiit th*c ngdy 3t/I2/2018

M i u s 6 B o g - D NBAN THUyflr nrnnr nAo cAo rAl cniNr ftidp theo)(Cdc thttyiit minh nay ld mQt bQ phQn hqp thdnh vd cdn a)q"'ap" tt6ng thin voi Btio ctio tdi chfnh trem theo)

Cong ty TNHH APAVE Ch6u A - Th6i Binh DuongC6c d6i tucrng tri trudc khrlc

c0ng

b) Trd trc6c cho ngudi bdn ld cric b4n fiAn quan: Chi tii5t trinh bdy tai thuyrit minh sii VIII.2

9.579.999.900

6.r29.364.399

9.774.660.400

4,724.260.439

rs.709.364.299 20.483.54s.839

5. Phii thu nQi bQ

Xgiin ngnXi nghi€p NPK Hei Ducrng - Chi nhrtnh C6ng ry Cp Supe ph6t phat vaH6ach6tLdm Thao

c0ng

6. Phiithu kh6c

3ur2t20t8

3ut2/2018

VIID0u0lt20l8

VND

76.036.099.019 55,355.441.968

76.036.099.019 55.355.441.968

Don vi tinh: MrlD01t01t2018

Ngiin hqnTam ung cria CBCNVPhii thu ti6n hd trg xdy dpgchq khu cdng nhdn Supe ciraUBND thi trin Hirng SonPhii thu kfi6c

c0ng

7. Tii sin thi6u chdr xfr lf

3.186.897.8422.300.000.000

2.628.r54.361

- 2.149.490.642- 2.300.000.000

- 4.27r.936.226

8.1r5.0s2.203 8.721.426.868

3U12/2018 0u0u201856lugng

,^x ,Irsn)

Gi6 tri(vNp)

615.812.265

SO luqng.^t ,(r an)

183,2

Gi6 tri(vNp)

615.8r2.26s183,2Hang tdn kho

c0ng

Nqxdu

183,2 615.812.265 193.2- - 6rs.812.265

3unnu8Don vi tinh: VND

0U0u2018{Jra goc Gi6 tri c6 th6

, , , l .rnu nolura goc

r 4.851.I51.275

I 2.21 3.474.600330.946.21 I

3.618.477.439

676.833.131

Gii tri cO tnilthu hdi

T6ng gi6 tri c6c khoin phii thu, cho vay qu.i han thanh todn ho{c chua quri h4n nhmg kh6 c6 kh6 nlng thu h6i;Cdng ty CP Nam TiiinC6ng ty TNHH Anh E*cC6ng ty TNHH Son MinhLdmDingHQi N6ng ddn tinh Son La

C6ng ty CP H6a chiit Vinh

c0ng

14.851.1s 1.275

12.213.474.600330.946.21r

3.618.477.439

676.833.131

t9

cdNc ry cp supr pn6r pnAr vAn6e cnAr r,Au rnloDia chi: Thitr6n Ldm Thao, huyQn Ldm Thao, tinh phri Tho

nAo cAo rAr cnirrnrCho ndm tdi chfnh tr1t thtic ng6y 3l/12/2018

IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII

nAn trrwf,T Mrr\H gAo cAo rAr cnirvn ftiiip theo)(Cdc thuyet minh nay td mQt bQ phQn hqp thdnhvd ctin du.oiapc d6ng thdi voi Btio ctio tdi chinh tem theo)

9. Hing tdn kho

Miu sii B 09 - DN

Don vi tinh: Vl{D0ll0u20r8

- 6.621.640.439- 58.608.997.0ss

- 8l.941.669.045 (r.333.347.424)

3ul2t20t8Lla goc rrg phong Gi6 g6c Dfr phdng

*^*** ""t*^ffiffiNguydn lipu, vft ligu

Cdng cg, dgng cu

Chi phf san xu6t kinh doanhdd dang

Thanh ph6m

Khoin mgc

7.t19.573.765

155.082.8s4.857

182.439.497.203

cOng --?0t.s8zgl0.3r0 (r.rat.trt.trrl -t*.tt^^*, _a.r*.ta.raLTrong nim, C6ng ty tli hoan nhflp dp phdng gi6m giri hdng tdn kho v6i gi|tri ld 1.120.3 79.567 ttdng do gi6 tri thuAn c6th6thgchipntluqcsovoigi6giSchangtdnkhotaithdi di6m3t/l2l2orstonhonthoi di6m3t/12/2017.

10. V6n kinh doanh O tlcrn vi trgc thuQc

Xi nghiQp NPK Hei Duong - Chi nhdnh C6ng ty Cp Supe ph5t phat viH6a ch6t Ldm Thao

c0ng

ll. TIng, giim tii sin cii Ointr vO hinh

3Ut2t20t8VND

0uunu8VNI)

PhAn mdm f6 to6n Website C0ng tyvi phin mdm khdc

39.462.603.745 39.462.603.745

39,462.603.745 sgi{6z.eos.t+s

Ecn vitfnh: VND^ 7rong cgng

Nguydn gid

56 du ngiy 0lt0l/2018

Mua trong ndm

56 du ngiy 3ltl2l20l8

Gid tri hao mbn luj kd

56 du ngly 0ll0lt20l8

Kh6u hao trong ndm

Sti du ngiry 3ltl2/2018Gid tri cbn lgi

T4i ngiry 0ll0ll20l8

Tgi ngiy 3unn0$

5.377.03r.623

5.377.031.623

5.377.03r.623

5.377.03r.62s

456.621.00;

456.621.000

97.243.361

97.243.36r

359,377.639

5.377.03t.623456.621.000

5.833.652.623

5.377.031.623

97.243.3615.474.274.984

359.377.639- Nguy€n gid TSCE cuiSi kj,dd khtiu hao hiit nhmgvdn cdn s* dqtng: 5.377.03t.623 VND

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nAo cAo rAr cniNHCho ndm tdi chinh kit thilc ngdy 3I/12/2018

BAN THuynT vrrxn nAo cAo rAr cnixn ftiilp theo)(Cdc thuytit minh ndy td m1t b0 phdn hqp thdnh vd cdn du.oc dpc d6ng thdi voi Bdo cdo tdi chinh lcem theo)

13. Tii sin d& dang diri hgn

3Ut2t20t8\N\D

XAy dgng co bdn d0 dang

Du rin x6y dlmg ddy chuy€n s6n xu6t NPK si5 4 c6ng suSt IS0.OOOtAnlnim (*)

Dg 6n xdy dpg nhd m6y Axit 30 v4n t6dnam (**)

Dg 6n tliu tu xdy dpg xri lf nu6c thii cfuc xi nghiQp Supe vd nung chdyC6c c6ng fiinh kh6c

Chiphi sfra chibu l6n TSCD

c0ng

M S u s d B o g - D N

ou0u20l8VND

26.s67.571.726I I .801 .853.937

I 1.851.0s7.s852.498.t54.204

416.s06.000

1.319.600.000

134.682.469.232

1r9.965.309.877

1I .8s l .057.585

2.498.r54.204

367.947.566

1.3r9.600.000

27.887.171.726 136.002.069.232

(*) C6ng ty dd dilng tdi sdn ld c6ng trinh xay dryng dd dang vdi Sid tri tqi ngdy 3t/12/2018 td 11.80t.853.937 d6ng(Tqi nsay 31/12/2017 td t 19.965.309.877 dind dii thii chtip cho cdc khodn vay.

(**) Theo c6ng vdn sii $/ilCVW-HETV ngay I I/1/2017 cila TQp dodn H6a chih ve viQc gidn tiiln d0 thuc hi€n du dnAxit H2SO4 300.000 tdn/nam ct)a C6ng ty CP Supe pniit pnat vd H6a chiit Ldm Thao thi hoqt i\Qng ddu tu sd k€t thricvdo Qu! IV/2020.

14. Chi phi tri trufc

3t/12t2018VI\D

'Atrctaors'

vND

a)

b)

Ngdn hgnCdng cg, dqng c9 c15 xu6t dirng chd ph6n b6Chi phi mua bdo hi6m, chi phf quang c6o

Ddi hgnC6ng cp, dung cu t16 xu6t dirng chd ph6n bd

c0ng

15. Phii tri ngudri b6n

2.781.934.867

2.78t.934.867

2.409.832.6792.409.832.679

4.185.351.3071.630.546.3722.554.804.935

1.733.175.8241.733.178.824

5.191.767.s46 5.918.530.131

Ecrn vi tinh: VND0u0u2018

TYllJu

3ut2t20l8 lrtlH 0l('ra goc Sd c6 khi ning

tri noGi6 g6c 56 c6 khi ning

tri noAM

a) NgdnhgnCdng ty CP DAu tu vi Ph6ttriiin nhiHiNQi 22Cdng ty CP Tflp doan HoinhSon

Cdng ty CP Xu6t nh{p khAuHiAnhC6ng ty CP Ven tii I Traco

Cdng ty TNHH MTV ApatitVi0tNamCdng ty CP Thuong m4i t6nghgp Toan Vdn Th6i Binh

{r}4.554.364.131

37.466.621.002

33.7M.628.733

7.741.476.433

87.146.350.rr4

10.278.990.000

4.554.364.t31

37.466.62r.002

33.744.628.733

7.741.476.433

87.146.350.t14

10.278.990.000

12.629.897.200

13.419.990.002

3.426.9t0.984

13.353.588.656

88.524.877.201

l4 . l13 .2s3 .000

12.629.897.200

13.419.990.002

3.426.910.984

13.353.588.656

88.524.877.201

l4. l13.253.000

22

cdxc ry cp supn pn6r pnAr va n6e csAr r,Au ruaoEia chi: fnitr6n Ldm Thao, huy-On Ldm Thao, tinh Ph0 Thg

nAo cAor.cJcHiNHCho ndm tdi ch{nh kit thlic ngqy 31/12/2018

sAN rlruyfr unvn nAo cAo rAr cnixn fti€p theo)(Cdc thuy1t minh ndy ld mlt b0 phdn hqp thdnh vd cin &ryc tlgc cl6ng thoi voi Bdo cdo tdi chinh kim theo)

Cdng ty CP Co khi Supe Ldm 37.248.776.268 37.248.776.268 22.586.380.972ThaoCdng ty TNHH Thuong m4iThtyNgdn Y6n Brii

C6c di5i tugng khric

c0og

81,791.086.550 81.791.086.550 12.315.100.450

304.3r3.045.224 304.3t3.045.224 232.127.535.012

Mius5B09-DN

22.586.380.972

12.315.100.4s0

232.127.s3s.0r2

b)

16.

a)

604.285.338.455 604.285.338.455 412.497.533.477 412.497.533.477

Phdi trd ngrdi bdn Id ctic b€n fiAn quan: Chi ti6t trinh bdy tpi thuyi5t minh sO Vttt.Z

Ngudri mua tri tidn trufc 3tn}nlt} 0U0u2018vl\D

Ngdn hgn

Cdngty TNIII{ Thuong m4i dich vU Kim Ngoan

COng ty CO phen Xu6t ntr6p kh6u Kim Chinh

C6c e15i tugng kh6c

c0og

Ngwdi mua trd tidn trutfrc td cdc b1n fiAn quan:

Thu5 vi cic khoin phii nQp Nhi nufc

chi ti6t trinh bdy t4i thuyi5t minh sr5 vm.z

0U0u2018 Sd phii nQp

4 a

Eon vitinh: VND56 da ttrgc nQp 3tll2l20l8

trong nim trong n5mPhdi nQp

rhuii CrCr

Thu6 cTcT hang nh{p khAu

Thu6 xu6t nhfp khAu

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c0ng

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ThuiS thu nhflp c6 nhdn

fhuti nha d6t, ti6n thu6 d6t

Thuri kh6c

c0ng

488.54r.977

805.428.689

1.117.968.444

739.580.418

1.293.970.666 1.857.548.862

b)

17.

a)

1.340.246.795

14.259.903.613

670.514.929

1.387.183

3.160.514.552

22.789.383.990

262.363.1r7

33.r88.346.4r3

2.324.623.006

r0.r24.882.9s0

3.000.000

1.480.404.015

3.626.415.909

22.789.383.990

262.363.rr7

47.448.250.026

2.995.137.93s

8.454.522.000

3.000.000

r.474.763.935

874.345:438

r.670.360.9s0

7.027.263

t\\a',\'T i l- t l* l l- r /v

16.272.052.520 73.333.5r8.043 87.053.836.912

13.089.343.376

1.241.837.199

75.468.863

2.551.733.651

b)

1.056.120

27.732.181

1.0s6.120

13.089.343.376

1.241.837.19975.468.863

27.732.18r

28.7tt301

23

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nAo cAo rAr cnixnCho ndm tdi chfnh tuit th,ic ngdy 3t/12/2018

Mius5Bog-DNBAN TIruyEr nmryr nAo cAo rAr crrirvn ftiep theo)(Cdc thuyiit minh nay ld mQt bQ phQn hqp thdnh vd cdn aw. i alc ddng thoi voi Btio ctio tdi chinh trem theo)

(*) Trong t6ng sii thui! rwou phdi n.6p td 33.188.346.413 ct6ng, c6 2.740.471.425 ddng td sij thuii qNDN phdi nQp thlsi nhuQn do Xi nghiQp NPK Hdi Drong - Chi ntuinh C6?g ty CP Supe phiSt phdt vd H6a chiit Lam Thao ciuy€n tei vd91s.234.292 tt6ng ld sii thuii TNDN phdi n.6p theo Quyit dinh ta iooitgo-cr cfia Thanh tra thud ct)a cui thui! tinhPhri Tho nsdv I 2/1 0/20 I 8.

.18. Chi phi phii tril

3u12t20t8VND

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cOng

19. Phiitri khdc

OuMnu&VND

11.09s.000.000

11.095.000.000

3u12t20r8VI\D

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Ph6i traBIil(H, BHYT, BHTN

Nhan ky quy, ky cugc nglin h4n

C6c khoan phii tri kh6c

c0ng

1.613.463.314

280.r72.479

19.076.550.530

230.767.447

1.563.199.182

194.076.323

17.us.880.420

1.s39.596.064

21.200.9s3.770 20.442.751.989

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c6xc ry cp supn pn6r pnAr vA no.t cnAr r,Avr rrr,toDia chi: Thitr6n Ldm Thao, huyQn L6m Thao, tinh phri Ths

sAo cAo rAr cnirvnCho ndm tdi chinh kit thic ngay 3t/12/2018

II

III

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M i u s 6 B 0 9 - D NnAN rnuvflr vrnrs nAo cAo rAr cnirvn ftidp theo)(Cdc thuyiit minh nay ld m\t bO phin hqp thdnh vd cdn du.oidpc d6ng thdi voi Bdo cdo tdi chinh tdm theo)

(3) Khonn vay Ngdn hdng TMCP Qu6c t6 Viet Nam - Chi nhrlnh Ba Dinh theo hqp d6ng tin dsng si5 tZ07.HDTD.2017ngiry 12/07/2017,hqn mtic cho vay ld 100 t! tt6ng, thoi h?n gdp tindr,rng ld t2 thilngkiS tg ngdy ky hqp rl6ng, mpc tlfchvay bd sung vtin luu dQng, kh6ng c6 tdi san d6m b6o, lii su6t vay va thdi hgn vay dugc quy ttlnh trong timg Hqp ddngtin dpng cp thiS theo ctr6 e6 lai su6t cira Ngdn hang trong ttmg thdi k!. Kho6n vay ndy A-a ita rt6t va tl toai frs,'p AdrJtrong nim 2018.

' (4) Khoan vay Ng6n hdng TMCP Ngoai thuong ViQt Nam - Chi nhanh ViQt Tri theo hqp ddng tin dung s6 l7lDN-KDBA{HHM628 ngiry 08/09/2017, hpn niric cho vay 1d200 E tl6ng, thoi h4n c6p tin dUng ld t2 thangk6 tir ngdy hihqtp ddng, mFc dich vay b6 sung vtin luu dQng, thoi hpn cho vay cria m5i khoin ng tdi da ld 06 thring, ttrOng cO tdi s6ndim bdo, l6i su6t vay vir thdi h4n vay dugc quy clinh hong timg Hqp ddng tin dpng cu thii theo

"ft6 Aiiai suit cria Ngdn

hdng trong tung thoi ki.

(5) Khoan vay NgAn hdng N6ng nghiQp vi Phrit hi,5n n6ng thdn ViQt Nam - Chi nhrinh huy6n L6m Thao phri Thg theohqtp ddng tin dqng sO ZlOStlVZOl8O3227 ngity 2lll2/2018, h4n mric c6p tin dUng fa f OO t1r tt6ng, thdi hpn higu lgch4n mrlc c6p tin dung ld 12 thdngkC tir ngdy kf, mpc tlich vay b6 sung vdn phgc vulua trinh san *J6t tint doanh, thoih4n cho vay ciam6i khoan ng t6i da khdng quri 08 thring, l6i suAt cho vay e5i voi c6c gidy nhdn ng duoi 06 th6ng ld6,5o/o/ndm, ei5i voi cdc gidy nh{n ng tir 06 th6ng trd l6n 6p dpng lai su6t thi n6i, einl fci aidu chinh'3 th1ng/tAn tI tunsdy ky hqp tl6ng, khoin vay kh6ne c6 tdi sdn cldm b6o.

(6) Vay ctin bQ cdng nhdn vi6n COng ty thgo quy6t Ointr s6 :St quy <Iinh vA huy rlQng ti6n nhdn r6i cria c6n bQ c6ngnhdn vi€n Cdng ty ngity 1218/2014. Ldi su6t huy tlQng theo tung thdi ky, thdi h4n vay 3 th6ng, 6 thang vit 12 th6ng.Mpc tlich vay phpc vg sdn xu6t kinh doanh, hinh thric vay tin ch6p kh6ng c6 tdi s6n <tim bio.

(7) Khoan vay NgAn hdng TMCP C6ng thuong Vi6t Nam - Chi nh6nh Phri Thq theo hqp cl6ng cho vay Dp rin ttiu tu s0159/2017-HDDCVDADT/240-SUPE ngdy 18 th6ng 08 ndm2017, tdng mirc du ng vay khdng vugt qut94 t! tl6ng,thoi han cho vay ld 60 th6ng, l6i su6t cho vay dugc nhfn theo timg gi6y nhAn ng vd di6u chinhl3 thrini mQt tin, -,f"clich vay dirng it€ thanh.tor{n c6c chi phi li6n quan di5n hang mgc m6y m6c rhi€t bi cria dg dn rliu tJxey dpg d6ychuy€n san xu6t NPK s5 4, cdng su6t tSO ngan t6nlndm, tdi sin <Idm b6o ln hQ thdng M6y m6c thi6t bi san xuAitrinilthdnh trong tucrng lai cria d1r 6n.

21. Vi6n cht sO hi?u

a) Bdng itdi chidu bidn itQng cfia viin chri s0 hfra

Don vltinh: VNDLqi nhu{n sau thu6 CQng

chua ph6n phiii

Chi ti6u Vdn g6p criachri s& hfru

s5 au t4i ortott2otTLdi trong ndm trudc

Chia lgi nhudn vd trich qu!

Chi tht lao hQi tl6ng quan tr!

Lgi nhu{n vd thui5 TNDN cria XN NPK Hai Duong.Chi nhdnh Cdng ty CP Supe eh6t phat vd H6a ch6tLdm Thao

s5 ou t4i 3tnzt2otzLdi trong ndm nay

Chia lqi nhu$n vd trich qu!

Chi thn lao hQi <tdng quan tri

Lqi nhu6n vd thu6 TNDN cria XN NPK Hai Ducmg.Chi nh6nh Cdng ty CP Supe fhtit phat vi H6a chritLdm Thao

sii au t4i sln2t2ort

1.128.564.000.000

r.r28.564.000.000

r06.833.932.696132.67r.270.7s7

(r 55.403.587.917)(246.000.000)

19.201,319.889

r.23s.397.932.696

132.671.270.7s7(rss.403.s87 .et7)

(246.000.000)19.201.319.889

103.056.935.425111.734.89t.132

(177 .657 .960.0r2)(4s0.000.000)

10.961.885.902

47.645.752.447

t.231.620.935.425

111.734.89t.132(r77 .6s7 .960.0r2)

(4s0.000.000)10.961.88s.902

r.r76.209.752.447

26

r.r28.s64.000.000

cONc ry cp supr pn6r pnAr vA n6a cnAr r,Alr rn.{oDla chi: fnitr6n Ldm Thao, huypn Ldm Thao, tinh phri Thq

BAocAo rArcuiNnCho ndm tdi chinh Mt thtic ngdy 3l/12/2018

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b) Chiti& vdn gdp cfia chrt s0 hint

Viin g6p cria cdng ty me - Tgp etoan H6a ch6t Viet NamV6n g6p oiuacdccO <tdng khdc

c0ng

3ut2t20r8VNI)

M6us6B09-DN

0u0u20t8VNI)

787.919.850.000 787.919.850.000340.644.t50,000 340.644.150.000

r.128.564.000.0001.128.564.000.000

c) cdc khodn giao dlch vd vdn vdri ctic chfi so htur vd phdn phdi c6 tftc, r,qi nhufin

Y6n itia tr erta chrt s,rt hftuVtin g6p tliu ndmVt5n g6p tiing trong nim. , ^ , a .von gop cuol nzunCd tthc,lgi nhuQn tld chia

d) Cd phidu

Sti luqng cd phii5u ddng ky ph6t hanh

Sti luqng cO phi6u ddbdnra c6ng chfng- CO phiilu ph6 th6ngSii luqng c6 phiiSu dugc mua lai (cd phi6u qui)- CO phiiiu ph6 th6ng

Si5 luqng c6 phi6u <tang luu hdnh- C6 phiiiu phd th6ng

MQnh gi6 cd phiiiu <tang luu hanh: 10.000 dOng/c6 phiiiu

e) Cdc quj crta doanh nghiQp

0uunu8, Phdt sinh t5ng Phit sinh gi6m

Nim 2018vt{D

Nim 2017VIID

r.128.564.000.0001.128.564.000.000

l. 128.564.000.000157.998.960.000

3Unnug

t12.856.400

112.856.400

112.856.400

112.856.40;r 12.856.400

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1.128.564.000.0001.128.564.000.000

I . 128.564.000.000r24.142.040.000

au0U20r8

112.856.400

11z.asa.+oo112.856.400

-

1r2.856.400112.856.400

Drmv!tinh: MtlD

3ut2t20t8Quf itdu tu ph6t hi6n

Qu! kh6c thuQc v6n chri sdhtu

c0ng

68.689.529.619t5342.262.775

10.631.100.000 79.320.629.619r5.342.262.775

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22.

a)

C6c khoin mgc ngoii Bing cin Odi tr5 toAn

Ngoqi tQ cdc logi

Ddng ttd la M! (USD)

Nq khd itbi itd xrh lit

C6ng ty TNHH Hda BinhCdng ty V{t tu kl thuft nOng nghiQp Phri YCnCOng ty Vat tu ndng l6m nghiQp Phi ThgC6c tttSi tugng kh6c

c0ng

3llr2t20r8 0u0u20r8

b)

18.288,61

3u12t20t8VND

20.908,61

01/01/2018VIID

r.3t9.536.200259.406.803492.382.386

5.462.004.086

r.3r9.s36.2002s9.406.803492.382.386

5.462.004.086

27

7.533,329.47s 7.533.329.47s

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cONc ry cp supE pHOr prrAr vAn6l cnAr r,Au rsloDia chi: fnitr6n Ldm Thao, huyQn L6m Thao, tinh phri Tho

BAo cAo rAr cnfNnCho ndm tdi chinh tult thlic ngdy 3l/12/2018

M i u s d B 0 9 - D NsAN rnuyfT Mrr\H nAo cAo rAr cniNr Qidp theo)(Cdc thuyiit minh ndy ld m1t bA ph1n hqp thdnh vd cdn dw.oc dgc ddng thdi voi Bdo cdo tdi chinh kdm tneol

VI. Th6ng tin b6 sung cho c6c khoin mgc trinh biy trong 86o c6o k6t qui ho4t rlQng kinh doanh

1. Tdng doanh thu b6n hing vi cung c6p dich vg

NIm 2018

VND

Nim 2017

\rNDa) Doanh thu

Doanh thu brin thanh phAm, vflt tu, hdng h6aDoanh thu cung c6p dlch vp

c0og

Chiiit kh6u thuong m4i

c0ng

3. Giri viin hing br{n

Gi6 vi5n cria thanh phAm, vflt tu, hdng h6a rld brin

Gi6 vdn cung c6p dich vp

Hoin nh{p dg phdng giam gi6 hang tdn kho

c0ng

4. Doanh thu ho4t ilQng tiri chinh

Ldi ti6n gui, ti6n cho vay

Ci5 tirc, lqi nhuAn duo. c chia

Ldi ch6nh lQch tj gi6 do rlinh gi6lpi cui5i k!

c0ng

5. Chi phi tii chinh

Ldi ti€n vay

Chi6t kh6u thanh todn vd l6i bdn hang tra ch6m

Chi phi tdi chinh kh6c

c0ng

3.727.770.279.555 3.938.589.250.267

3.716.63r.96t.73811 .138 .317 .817

3.926.844.829.67511.744.420.592

h) Doonh thu itdi vdri ctic bAn fiAn qaan: Chiti6t tai trinh bdy tai thuyiit minh sti V1II.2

2, C6c khoin gi6m trirdoanh thu

Nim 2018

VI\D

NEm 2017

VND

228.900.787.357 205.550.666.399

228.900,787.357 20s.550.666.399

Nim 2018

VND

Nim 2017

VND

2.787 .77 5.477.309

9.202.906.46s

(r.r20.379.s67)

2.981.924.934.743

14.239.r99.864

(8.42e.243.309)

2.795.858.004.2072.987.734.891,298

Nnm 2018

VNDNEm 2017

vl\D

399.421.8201.32s,445.000

9.385.360

785.331.932r.455.94s.000

3.6s0.433

1.734.252,180 2.244.927.365

NIm 2018

VND

Nim 2017

VND

60.957.263.404

2.734.380.2524.842.000

36.117.568.701

3.032.407.2184.1s4.500

2E

63.696.485.656 39.1s4.130.419

c6Nc ry cp supn pn6r pnAr vAn6l cnAr r,Aivr rnloDia chi: Thi tr6n Ldm Thao, huyQn Ldm Thao, tinh phri Thg

BAo cAorArcniwnCho ndm tdi chinh tsit thtfrc ngay 3t/\2/2018

LLLLLtLLt]

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t_fIl.LIIIIIIIIIIIIIIIIII

nAN rnurfT Mrr{H nAo cAo rAr cninn (tiap theo)(Cdc thuytit minh nq ld mQt bQ phQn hqp thdnh vd cdn duo. c dqc d6ng thdi vdi Bdo cdo tdi chinh kDm theo)

6. Thu nh$p kh6c

Nim 2018

vtlD

Thu tir thanh $ tai san cO Ainl

Thu nhgp tt bdn hd so thAu

Thu nhfp cho thu6 nhd tta ndng

Thunhfp kh6c

c0ng

7. Chiphikhic

NIm 2018

VND

M i u s S B o g - D N

Nim 2017

VIID

456.140.000

48.100.000

441.256.000

s72.1s5.546

322.176.000r3.500.000

296.220.0006t8.955.731

1.517.651.s46 1.2s0.851.731

Nim 2017

VI\D

Chi phf ph4t vi ph4m virng

Chi phi truy thu thu6 vi phat thu6

Chi phi do dimg dAu tu xdy dpg co ban

Chi phf kh6c

c0ng

8. Chi phi bin hing vir chi phf quin lf doanh nghiQp

Cdc khodn chi phi bdn hdng phrit sinh trong ndm

Chi phi nhdn vi6n

Chi phi vAt fieu, bao bi

Chi phi dpng cp, eO Oung

Chi phi kh6u hao TSCD

Chi phi dich vU mua ngoii

Chi phi blng ti6n khric

Ctic khodn chi phi qudn lf doanh nghiQp phrit sinh trong ndm

Chi phi nhdn vi€n quan lf

Chi phi v$t li€u quin lf

Chi phi etO dtrng vdn phdng

Chi phi kh6u hao TSCD

Thu6, phi vd l$ phi

Chi phf dg phdng

Chi phi dich vp mua ngodi

Chi phf bdng ti6n kh6c

c0ng

835.017.768 1.984353.787

38.150.000386.150.703

410.7r7.065

101.327.250

1.694.076.367

193.950.r70

Nim 2018

VNI)

Nim 2017

VND

a) 323.087.135.386

16.632.444.r75r.r76.212.9122.953.802.263

555.583.223

288.208.s42.99s

13.560.s49.8 r 8

176.461.986.837

49.587.67r.048

6.105.661.627

4.347.699.559

4.914.592.264

r0.651.075.367

66.253.958.25334.60t328.719

333.793.384.840

1s.264.715.907887.032.396

5.526.099.043

279.029.652

296.633.r58.93215.203.348.910

205.561.247.697

53.869.905.209

7.330.729.304

8.676.163.00012.753.767.898

10.841.s73.080

3.722.265.383s 1.635.303.008

56.731.540.815

b)

29

499.549.122,223 539.354.632.537

cdNc ry cp supn pn6r pnAr vl, noa cnAr r,Au rrnoEla chi: fnitr6n Ldm Thao, huyQn Ldm Thao, tinh Phri Thq

BAo cAo rAr cniNnCho ndm tdi chinh t<'it th*c ngdy 31/12/2018

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nAN rnwfr urmnr nAo cAo rAr cnirvn @ilp theo)(Cdc thuyiit minh ndy ld nil bA phdn ho. p thdnhvd cdn du.oc dpc ding thdi voi Bdo cdo tdi chinh kim theo)

9. Chi phf sin xu6t, kinh doanh theo y6u t6

Nim 2018

VI\D

Mius5B09-DN

Niim 2017

VND

Chi phi nguy€n liQu, v$t liQu

Chi phi nhdn c6ag

Chi phi kh6u hao tdi sin c5 einfr

Chi phi dlch vp mua ngodi

Chi phi kh6c bdng ti6n

c0ng

10. Chi phf thu6 thu nh$p doanh nghiQp hiQn hinh

Tdng lqi nhu{n ki5 to6n tru6c thui5

C6c khoan thu nh{p duo. c mi6n thu6 TNDN

Chi phi khdng duo. c tn) khi tinh thuti thu nhSp doanh nghiQp

C6c khoan didu chinh kh6c

Thu nh|p tinh thu6 thu nh{p doanh nghiQp

Thuii su6t thuri thu nh{p doanh nghiQp hiQn hdnh

Chi phf thuti TNDN tinh tren thu nhfp chiu thuti ndm hi€n hanhDi6u chinh chi phi thuii TNDN ctra c6o ndm tru6c vio chi phi thu6TNDN hi€n hanh ndm nay

T6ng chi phi thu6 thu nh$p doanh nghiQp hiQn hinh

ll. Liicobintr6n cd phi6u

4.339.137.380.106 3.835.s45.083.160

3.339.494.810.436

294.764.734.878

64.009.623.410

576.653.495.555

64.214.715.827

2.795.619.053.818

309.076.452.994

64.209.rr2.23ss64.697.625.035101.942.839.078

Nim 2018

vttDNim 2017

VND

142.r82.766.0701.325.445.000

rr.164.802.532(4.373920.372)

147.648.203.230

20%

29.529.640.6469t8.234.292

168.30r.354.9231.455.945.000

I1.305.010.920

r78.150.420.843

20o/o

35.630.084.166

Lii co ban tr6n c6 phiiSu kh6ng trinh bdy tr€n 86o crio tdi chinh ndy md tlugc trinh bny tr6n 86o c6o tdi chinh tdnghqp cho ndrq tii chfnh ki5t thric ngdy 3lll2l20l8 cta COng ty CO phan Supe Phi5t ph6t vd H6a chdt Ldm Thaotheo hudng din tai Chuan mgc ki5 to6n Vipt Nam si5,30 - Ldi co ban tr6n c6 phiiSu.

VII. Th6ng tin b6 sung cho c6c khoin mgc trinh biy trong 86o c6o luu chuy6n ti6n tQ

1. S6 ti6n di vay thr;c thu trong k] Nim 2018

vND

Ti6n thu tir tli vay theo khiS udc th6ng thuong

2. S6 tiOn ilii thgc trfl gdc vay trong ki

30.447.874.938 35.630.084.r66

Nim 2017

VIID

2.046.859.837.3281.923.274.417362

: HIJU0tf/H

,A[f

TY

\\r P .

NEm 2018

VNDNEm 2017

VIID

Ti6n tri ng gi5c vay theo khiS udc thdng thudng

30

| .962.89s.785.382r.76s.093.r95.829

LLLLLLLLLLtttIIffIIIII1IIIIIIIIIII

cONG Ty cp supn pHOr pHArvA noa cnArr,Au rrrloDia chi: Thitr6n Ldm Thao, huyQn L6m Thao, tinh phri Ths

BAo CAo TAI CHINHCho ndm tdi chinh hit thtic ngdy 3I/12/2018

lltl

ilt l

lltl

ruiu sd B 09 - DNnAN rnuytr nrrNn nAo cAo rAr cniNn Qi€p theo)(Ctic thuyilt minh nay ld m1t b0 phdn hq thdnh vd ctin dugc doc ding thdi v6i Bdo cdo tdi chinh kDm theo)

VIII. Nhfrng thdng tin kh6c

1. Nhftng sg kiQn phit sinh sau ngiry X6t th,ric try t6 toen

Ban T6ng gi6m e16c C6ng ty khnng dinh ring, theo nh0n ttfnh cria Ban T6ng gi6m dtic, tr6n cilc khia c4nh trgngyiiu khdng c6 sg ki6n U6t ttruong ndo xiy ra sau ngdy kho6 s6 k6 torln furn antr hudng rt6n tinh hinh tei chinh vdho4t clQng cria C6ng ty can tnirit phdi diAu chinh ho{c trinh bdy tr€n Bilo c6o tdi chinh cho n6m tdi chfnh k6t thricngiry 3lll2l20l8.

2. Nghipp vg vir sd du cric b0n li6n quan

Gic b6n li6n quan v6i C6ng ty bao g6m: c6c thanh vi6n quan lf chri ch6t, cdc cdnh6n c6 li6n quan vdi c6c thdnhvi€n quin ly chri chrit vd c6c b6n li6n quan kh6c.

Danh sdch cdc bdn EAn quan:

B6n li6n quan

Cdng ty CP Co khi Supe Ldm Thao

Cdng ty CP Bao bi vd Thuong m4i Ldm Thao

Tflp rloan H6a ch6t ViQt NamC6ng ty CP V4t tu k! thu{t ndng nghiQp B8c Giang

Cdng ty CP Thi.it k6 cdng nghiQp H6a ch6t

COng ty TNHH MTV Apatit ViQt Nam

C6ng ty CP H6a ctr6t Vigt tri

CN C6ng ty CP Thii5t kii c6ng nghigp h6a ch6t t4i phri ThqXf nghiQp NPK Hai Duong - Chi nhdnh Cdng ty CP Supeph6t vi H6a ch6t Lem Thao

a) Trong ndm, C6ng ty itd cd cdc giao dlch chfi yda sau voi ctic bAn fiAn quan:

Bdn hing

C6ng ty CP Co khf Supe Ldm Thao

C6ng ty CP Bao bi vd Thuong m4i Ldm Thao

Cdng ty CP Vat tu k! thudt ndng nghiQp Bfc GiangXf nghiQp NKP Hai Duong - Chi nhrlnh C6ng fy CP Supe phiitph6t vi H6a ch6t Ldm Thao

Mua hingCdng ty TNHH MTV Apatit ViQtNam

C6ng ty CP VAt tu k! thuflt n6ng nghiQp Bic Giang

Cdng ty CP C<v khi Supe Ldm Thao

C6ng ty CP H6a ctr6t Vigt tri

COng ty CP Bao bi vd Thucrng m4i Ldm thaoXl nghiQp NPK Hei Duong - Chi nh6nh COng ty CP Supe ph6tph6t vd H6a ch6t Ldm Thao

M6i quan h€

C6ng ty li6n ki5t

COng ty li€n ki5t

Cdng ty m9Chri tich HEQT ld thanh vi€n HDeT criaC0ng ty CO phan Supe Ph5t ph6t vd H6a ch6tLAm ThaoCing tQp cloan

Cimg t{p <loan

Cing t{p tlodn

Cilng t{p tlodnpht5t Oon vi hpch torin php thuQc

Nim 2018

VND

Nim 2017

VND

r.351.832.751

3.783.093.799269.127.680.000203.715.734.621

513.537.792.389

7.794.520.000

46.095.798.809

41.366.000

66.200.053.17013.398.509.267

I .5 l 5.41 5.855

4.119.756.417

24s.378.607.500

262.136.592.508

470.706.8s1.271

21.893.097.917

36.277.883.503

60.456.000

61.162.433.8601.161.631.364

3 l

cONc ry cp supn pn6r pnAr vA no.l cnAr r,Au rnaoDia chi: Thi tr6n Ldm Thao, huyQn Ldm Thao, tinh phri Thq

BAo cAorAr cnixnCho ndm tdi chinh kit thtic ngay 31/12/2018

LLLLL

nAN rnwSr MrnH nAo cAo rAr cnirvn (ti€p rheo)(Cdc thuyiit minh ndy ld mlt b0 phdn h. p thdnhvd cin duq c dpc ddng thoi voi Bdo cdo tdi chinh kim theo)

Doanh thu tii chinh Qd t*c, lqi nhuQn du. c chia)

Cdng ty CP Co khi Supe Ldm Thao

C6ngty CP Bao bi vd Thuong m4i Ldm Thao

Chi phi tii chinh (Ldi bdn hdng trd chQm)Cdng ty CP Vat tu k! thu{t n6ng nghiQp Bic Giang

Q Sd duvti ctic bAn fiAn quan

Phii thu kh6ch hirng

Cdng ty CO phen Co khf Supe Ldm Thao

C0ng ty CP VAt tu k9 thuat ndng nghiQp Bdc Giang

Cdngty C6 phan Bao bi vd Thuong mai Ldm Thao

Tri trudc cho nguli bdn

C6ng ty CP Thiist k6 c6ng nghipp H6a ch6t

Cdng ty CP H6a ch6t Vigt trl

Phii thu nQi bQXi nghiQp NPK Hai Duong - Chi nh6nh C6ng ty CP Supe phiitph6t vd H6a ch6t Ldm Thao

Viin kinh doanh & tltrn vi trgc thuQcXi nghiQp NPK Hai Duong - Chi nh6nh C6ng ty CP Supe phdtphit vd H6a ch6t Ldm Thao

Phii tri ngudri binCdng ty TNHH MTV Apatit Viet Nam

C6ng ty CP Co khi Supe Ldm Thao

Cdng ty CP Vat tu ky thuat n6ng nghiQp Bfc GiangCdng ty CP Bao bi vd Thucrng m4i LAm thao

s42.44s.000783.000.000

M i u s 6 B o g - D N

542.445.000

913.500.000

22.630.000

3u12t20l8

VND

12.200.000

0ll0u20t8

VND

3r.s98.7t3t30,7r7.507.532

433.r52.414

195.828.618

3.136.964

76.036.099.019 55.35fl4t.968

39.462.603.745 39.462.603.745

87.146.350.n4

37.248.776.2684.817.530.000

9.785.276.440

200.000.000

Nim 2018

VNI)

t19.661.2r4.348

39t.477.319

268. I 60.600

491.164

88.524.877.201

22.586.380.972

4.886.350.000

4.932.496.360

200.000.000

Nim 2017Trinh biy l4i

VND

Phii tri, ph6i nQp kh6c

C6ng ty CP VAt tu ky thuat nOng nghiQp B6c Giang

c) Thu nhQp cfia cdc thdnh viin qudn t! chrt chfu rtw,gc hwrtng ftong ndm nhu sau:

Lucrng, thudng

Thtr lao c6c thanh vi6n HQi ddng qudn tri

c0ng

t.843326370

450.000.0002.019.559.577

246.000.000

32

2.293.326.870 2.265.559.577

tLLLLLLLtI1tl_IIl-l.IIIIIIIIIIIIIIIII

c0xc ry cp supn pn6r pnAr vA n6l cnAr r,Aur rrHoDia chi: fnitrSn Ldm Thao, huyQn Ldm Thao, tinh phri Tho

nAo cAo rAr cnir.urCho ndm tdi chfnh tait thtic ngdy 3I/12/2018

M i u s d B o g - D NnAN rnwfr vrnin nAo cAo rAr cnirvn (ti6p theo)(Cdc thuyiit minh nay td mlt b0 phdn hqp thdnh vd cdn dugc dpc ding thdi voi Bdo cdo tdi chinh kim theo)

3. C6ng cg tii chinh

C6u tnic vtin cria C6ng ty g6- c6 cdc kho6n no thudn (bao g6m cric kho6n vay nhu d6 trinh bdy tai Thuyrit minhs6 vt.zo tru tti tidn vd c6c khoen tuong ducmg ti6n) vd ptrAn v6n cria chri sd hiru (bao gdm ,A" iop,

"i0", oo

trtr, lgr nhufn sau thui5 chua phen ph6i).

g6 sti eldn bAy tdi chinh cta cong ty t4i ngdy k6t thric ni6n rl0 ti5 toran nhu sau:

COng ngtdi chinh

G{c khodn vay

Tnr: Ti€n vd c6c khoin tuong ttuong tidnNqthuenViSn chri sd hiiuTj lQ nq tr€n vtin chri sd hfru

Ctic ch{nh sdch kd ndn chfi yiiu

Chi ti.it c6c chinh s6ch k6 to6n cht ytiu vd c6c phuong ph6pnh$n, co sd x6c dinh gi6 trl vd co sd ghi nh{n c6c kho6n thuc6ng ng tdi chinh dugc trinh bdy tpi Thuyi5t minh s6 V.

Cdc loSi cdng cg tii chinh

Tdi sdn tdi chfnhTi6n vi c6c khoin tuong iluong ti6nPhii thu kh6ch hang vi phii thu kh6c

T6ng cQng

Cdng ng tii chinhC6c khoin vayPhai ha nguoi b6n vd phdi trd khricChi phi phii tri

T6ng cQng

C6ng ty chua d6nh giitgi6 tri hqp l;i cria tdi sin tdi chfnh vd cdng ng tdi chinh tai ngdy k6t thric ni6n ttQ kri to6n doTh6ng tu s6 ztOtZOOglTT-BTC ngiry 06lll/2009 cffng nhu c6c quy rtinh hiQn hdnh chua c6 hu6ng din cu th€ vdviQc x6c tlinh gi6 tri hqp lf cria c6c tiri san tai chinh vd cdng ng tdi chinh. Thdng ff 210 y€u cAu 6p dpng Chu6nmgc Brio c6o tdi chinh Qu6c t6 vd vi6c trinh bdy b6o c6o tai chfnh vd thuyi5t minh thdng tin tt6i voi c6rig cr,r tdichinh nhrmg khdng dua ra h{tug ddn tucrng tluong cho viQc dfunh gi6, vd ghi nh{n c6ng cq tdi chinh bao lOm ca6p dpng cho giri tr! hqp ly, nhim phir hqp voi chuAn mpc b6o c6o tdi chinh qu6c t6.

Mgc ti6u quin lf rfri ro tii chinh

Cdng ty tld xdy dung hQ thdng quan lf rrii ro nhim ph6t hiQn vd <f6nh gi6 c6c rui ro md C6ng ty ph6i ch!u, thii5t lQpc6c chfnh s6ch vd quy trinh kitim so6t rui ro d mtrc ch6p nh{n tlu-o.c. HQ thdng quan lf nii ro duo.c xem xdt l4idinh ky nhim phan 6nh nhimg thay tl6i cria tti€u ki6n thi trudng vd ho4t rlQng cria C6ng ty.

Rrii ro tdi chinh bao g6m rui ro thi truong (bao g6m rui ro f! girl, rui ro ldi su6t vi nii ro v€ gi6), rui ro tin dung vdrui ro thanh khoan.

3U12t20r8VND

0u0u2018vND

1.012.010.155.093 928.046.103.r4770.9t4.183.319 246.288.402.832

94r.09s.971.774 681.757.700.31st.270.872.644.841 1.315.652.727.819

74% 52%

md C6ng ty 6p dpng (bao gdm c6c ti6u chi itri ghinhdp vd chi phi) A6i voi timg lo4i rdi san tdi chinh,

Gi6 trighi s63ln2/2018

VND0t/0u2018

vtlD

70.914.183.3191.733.855.184.373

246.288.402.8321.593.405.137.562

1.804.769,367.692 1.839.693.540.394

L012.010. I55.093625.486.292.225

928.046.103.147432.940.285.466

I 1.095.000.000

r.637,496.447 .3t8 1.372.081.388.613

;0rvcii titiiEU"raH vi

, lgt f iA

i;;

J J

III

cONc ry cp supn pn6r pnAr v,l n6n cnAr r,Au rruoDfa chi: Thitr6n Ldm Thao, huyQn Ldm Thao, tinh phri Thg

nAo cAo rAr cnixnCho ndm tdi chinh loit thri" ngay 3 t / I 2/201 8

M d u s 6 B o g - D NnAN rnwfr vrnnr sAo cAo rAr cnixn @€p theo)(Aic thtty* minh ndy ld mAt b0 phdn ha. p thdnh vd cdn du.oc dpc dilng thdi voi Btio cdo tdi chinh kdm theo)

Rrfii ro thi trudmg

C6ng ty kh6ng thgc hiQn c6c biQn ph6p phdng ngtra rui ro ndy sau khi Ban Tdng gi6m e16c tt6nh gi6 chi phi tt6thgc hiQn phdng ngira rui roty giS,hay rui ro l6i su6t c6 thti cao hcm chi phi ph6t sinh do rui ro thl trudng khi c6 sgthay d6i vd 6r gia cta c6c c6ng cp tdi chfnh ndy trong tuong lai.

Qudn $ rili ro ldi suiit

Cdng ty chiu rui ro l6i su6t ph6t sinh tir cric khoan vay chiu ldi su6t d6 duo. c kj ki5t. Rrii ro ndy s€ tfuo. c C6ng tyquan ly bdng c6ch duy tri d mrlc d0 hSp lf c6c khoan vay vd ph6n tich tinh hinh cqnh tranh tren thi truong de c6tluo. c lfli su6t c6 loi cho C6ng ty tir c6c ngu6n cho vay thich hqp.

QuAn $ rui ro vi gid

Cdng ty chiu rui ro vd gi6 cia cdng cu viin ph6t sinh tir c6c kho6n dAu tu vdo cdng cp vi5n. C6c khoan dAu tu vdocdng cg vtin dugc nim giir khdng phdi cho mpc clfch kinh doanh md cho mpc dich chiiin lu-o. c l6u ddi. Cdng rykhdng c6 y dinh bin cic khodn dAu tu ndy.

Rf,i ro tin dgng

Rrii ro tin dpng xdy ra khi m$t kh6ch hang ho{c <tdi tric khdng il6p tmg duo. c c6c nghia vg trong hqp ddng dAn d.5nc6c trin th6t tei chinh cho C6ng ty. C6ng ty c6 chinh siich tin dpng phir hqp vi thudng xuy6n theo d6i tinh hinh d6tlinh gi6 xem Cdng ty c6 chiu rui ro tin dgng hay kh6ng.

Quin lf rii ro thanh khoin '.

Mpc <lich quan lf rui ro thanh khoan nhim tt6m b6o ttri ngudn vdn ctti etrip ung nghTa vg tdi chinh hiQn t4i vd trongtuong lai. Tinh thanh kho6n cflng du-o. c Cdng ty quan lf nhim ttdm bio mrlc php trQi gitra c6ng nq tliin h4n vi tdisdn tlrin han trong n[m d mrlc c6 tne n6m so6t cli5i v6i s5 v5n md Cdng ty tin ring c6 th6 t4o ra trong n6m 116.Chinh s6ch cria C6ng ty ld theo d6i thuong xuydn c6c y6u cAu vd thanh kho6n hi6n t4i vd dy kii5n trong tucrng lainnim eam bio Cdng E duy tri dri mric dy phdng tiAn m{t, ciic kho6n vay vir ihi vtin md c6c chri sd hiru cam ktitg6p nhim tlip ung c6c quy ctinh vd tfnh thanh khodn ngdn h4n vd ddi h4n hcm.

Bdng du6i i16y trinh bdy chi ti6t cdc mrlc d6o hpn theo hqp d6ng cdn l4i etii vOi c6ng ng tii chinh phi ph6i sinh vdthoi h4n thanh to6n nhu ild ilugc th6a thu6n. B6ng dudi ddy duoc trinh bdy dga tr€n ddng tidn chua chit5t khfu criacdng ng tii chinh tinh theo ngdy s6m nhSt me C6ng ty phii tri. Bdng duoi tldy trinh biy ddng ti6n crla c6c kho6ngtic vd ti6n l6i. Ngdy it6o hpn theo hqp ddng dugc dqa tr€n ngdy sdm nhSt md Cdng ty phdi tr6.

Tdng cQng\A[D3ut2t20t8

Dufi I n5mVND

Tir l- 5 n5mvND

Phai tre ngudi brin vi phii trd kh6c

C6c khoan vay

0u0lt20t8

625.486.292.225

967.35r.982.366

Dufi I

44.658.172.727

Tir l- 5 nimVND

625.486.292,225

1.012.010.155.093

T6ng cQngVND

ndmVND

Phii tri ngudi ban vd phii trd kh6cChi phf phii trdCilc khodn vay

432.940.285.46611.09s.000.000

882.938.048.774 45.108.054.373

432,940.285.466r1.095.000.000

928.046.103.147

Cdng ty ddnh gi6 mrlc tQ,p trung rui ro thanh khoan 6 mrlc trung binh. Tdng GiSm tt6c tin tudng ring C6ng ty c6th6 t4o ra ngutin tiCn tt6 d6p ung cdc nghla vp tdi chinh khi ttiin hpn.

34

coxc ry cp supn pn6r pnAr vAn6,tcnAr r,Au rruoDia chi: fni ti6n Ldm Thao, huyQn Ldm Thao, tinh Phri Thg

BAO CAO TAI CHII{HCho ndm tdi chinh trEt thtic ngay 3t/12/2018

Mius6Bog-DN

nAN tutmiT MIftH nAo cAo rAr crfii\H (tiilp theo)(Cdc thuydt minh ndy ld mil bA phdn hW thdnh vd cdn duqc doc ddng thdi voi Bdo cdo tdi chinh t<2m theo)

Bdng sau rtdy fiinh biy chi tiiit mirc <t6o hqn cho tdi san tdi chinh phi phrii sinh. Bang tluo. c lfp tr6n co s0 mirc d6oh4n theo hqp d6ng chua chitit kh6u cria tdi san tai chinh gdm l6i tir c6c tdi san ct6 (ni5u c6). ViQc trinh bdy thdngtin tdi san tdi chfnh phi ph6i sinh ld can tni6t A6 ni6u dugc viQc quan lj rui ro thanh khodn cria COng ty khi tlnh

thanh khoan dugc qudn lf tr6n co sd cdng ng vd tdi sdn thudn.

T6ng cQngVI{D3u12l20r8

Dufi I ntrmVND

Tir 1- 5 nimVI\D

Ti6n vi cfc k{roan tuong tluong tiAnPhii thu khich hang vi phii thu kh6c

ouunolS

70.914.183.319| .733 .855 .184.373

Dutfi I nim\rND

Ttr l- 5 n5mVND

70.914.183.3191.733.855.184.373

^ 7r ong cgngVI\D

IIIIItIII

I

I

I

I

I

Ti0n vn c.ic khoin tuorg ituong ti6nPhai thu khrich hang vd phii thu kh6c

246.288.402.8321.593.405.137.562

- 246,288.402.832- 1.593.405.137.562

Th6ng tin so s6nh

La s6 fieu du-o. c l6y tir 86o c6o tai chinh cho nim tai chirilt}}l7 dd du-o. c ki6m torin C0ng ty TNHH KiiSm todn vi

Dinh gi6 ViQtNam.

Phfi Thp, ngay I 8 thdng 02 ndm 201 9

c6xc ry cp supn PHOr PHAr vA noa cHAr LAM THAo

Ngudri lflp

,rrtrNguy6n Thi Hii Y6n

I

tI

tI

I

I

I

I

I

I

I

I

I

I

I

\z \ :.t\\ ;T t l* l l* t l' / /, ',/

L0 Hdng Thing

ffi

35