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CONG TY CO PHA.N DAY cAp DIEN VIET THAI

CONG TY CO pHAN DAY cAp DIEN VIET THAI- ..KCN Bien Hoa 1, Dmrng sf, 1, P. An Blnh, TP. Bien Hoa, T. D6ng Nai

(Ma CK: VTH)*********

BAo cAD TAl CHINH QUY 2...,NAM2017

MQCLQC

Trang

Bang din d6i k~ toan 1-3

Bao cao k~t qua hoat dong kinh doanh 4

Bao cao luu chuyen tien t~ 5

Thuyet minh bao cao tai chinh 6-26

-.

o

CONG TY CO pHAN DAY cAp DIEN VIET THAI

1- BANG CAN DOl Kt TO AN QV Y 2 NAM 2017:

s« cu6i kyDO'n vi tinh : D6m!"

s« d§u namTAl SAN

A. TAl SAN NGAN H~N (100 =110+120+130+140+150)

Mas6 Thuyetminh

1

100

2

125.491.410.709 78.301.276.740

I. Ti~n va cac khoan tu'dng du'dngti~n

110 7.031.714.549 5.223.381.816

I. Tien

2. Cae khoan tlWng du'clng lien----~~------~------4-----------r---------~

11. Cac khoan dftu tu' tal chinh ngiinhan

111112

120

V.1 7.031.714.549 5.223.381.816

I. Chung khoan kinh doanh

2. DL! phong giarn gia clnrng khoankinh doanh

121122

Ill. Cac khoan phai thu 130 76.911.975.554 30.799.097.155

I. Pha i thu khach hang

2. Tra tnroc cho nguoi ban

131

132

V.2

V.3

76.634.514.098 24.744.587.086

214.893.754 6.008.292.9883. Phai thu noi b9 1334. Phai thu theo tien dQ ke hoach hopoflng xay dung

1345. Pha i thu ve cho vay ngan ha n 1356. Cue khoan pha i thu khac

7. Du phong cue khoan pha i thu kh6ooi( *)

136

137

VA 62.567.702 46.217.081

H. Tai san thieu chd xi\' ly 139IV. Hang t6n kho 140 41.380.347.621 41.946.279.985

L Hang t6n kho

2. Du' phong giiim gia hang t6n kho(" )

141

149

V.5 41.380.347.621 41.946.279.985

V. Tai san ngiin han khac 150 167.372.985 332.517.784L Chi phi tra tnroc ngan han

2. TI1Ue GTGT diroc khau trir

151152 167.372.985 332.517.784

3. Cae khoiin (hue phai thu

5. Hi sd n ngdn han khac

B. TAl SAN oAI H~N (200 =210+220+240+250+260)

153155200 30.532.757.198 24.664.184.670

I. Cue khoan phai thu dai han 210 15.400.000 10.400.0001. Phai thu dai han cua khach hang

2. Phai thu n9i b0 da iha n

3. Phai thu da i ha n khac

211212218 15AOO.000 10AOO.000

4. Du' phong phai thu kho doi (*) 219


11.Tai san c6ainh 220 - V.7 23.073.455.880 23.378.219.404.I. Hi san co dinh hiru hinh 221 . 23.073.455.880 23.378.219.404

- Nguyen gia 222 63.734.974.130 62.055.601.068

- Gia tri hao men luy ke' (*) 223 (40.661.518.250) (38.677.381.664)2. Hi san e6 dinh thue tai chinh 224- Nguyen gia 225- Gia tri hao mon luy ke' (*) 2263. Hi san cc) dinh vo hinh 227- Nguyen gia 228- Gia tri hao mon luy ke' (*) 229Ill. Bilt d(lng san dfiu tu 230 - -- Nguyen gia 231- Gia tri hao mon luy ke' (*) 232IV. Tal san dO'dang dai han 240 5.563.034.772 1.225.000

I. Chi phi san xual kinh doanh dai han 2412. Chi phi xiiy dung cc ban dd dang 242 5.563.034.772 1.225.000

V. Cac khoa n dfi u tu tai chinh dal 250 - -han

1. E>~utu vao cong ty con 2512. E>~utu vao cong ty lien ke't, lien 252doanh

3. E>~utu g6p von vao don vi khac 2534. DI,l'phong giam gia chirng khoan 254d~u ur dai han (*)

VI. Tai san dai han khac 260 1.880.866.546 1.274.340.266

1. Chi phi tra tnroc dai han 261 V.6 1.880.866.546 1.274.340.2662. Hi san thue thu nhap hoan la i 2624. Hi san dai han khac 268n)NG CONG TAl SAN (270 = 270 156.024.167.907 102.965.461.410100+200)

NGUON VONThuyetminh

73.043.932.060 19.015.672.582c. N<J PHAI TRA (300 = 310+320) 300

-.

73.043.932.060 19.015.672.582I. NQ nglln han 310I. Phai tnl ngiroi ban 11.946.334.219311 V.8 70.187.934.436

2. Ngirci mua tra ti€n tnroc 312 V.9 768.368.160 1.357.824.005

439.224.9543. Thue' va cac khoan pha i nop Nhanude

313 V.10 (38.411.765)

4. Phai tra cong nhiin vien ngiroi laod0ng

314 V.11 544.823.885 457.622.906

5. Chi phi phai tra6. Phai tra noi bQ

315316

2

CONG TY CO pHAN DAY cAp BIEN VIET THAI

7. Phdi tra theo lien do ke hoach hopdong xay dung

317665.282.9779.CAckhoanphaitra,ngdnh<).nkhAc 319 V.12, 762.877.327

10. Vay va no thue tai chinh ngdn han

11. Du phong pha i tra ngan han

12. Quy khen thudng phuc IQi

320321322

V.13

V.14 818.340.017 149.481.353

3.999.902.168

13. Quy binh 6n gia

14. Giao dich tra iphieu chinh phu

11.Nq dai han

323324330331335337338

11. Thue thu nhap hoan lai phai tra

D. NGUON VON CHU sO HVU(400 = 410+420)

341

400 82.980.235.847 83.949.788.828

I. V6n chu sd huu 410 V.15 82.980.235.847 83.949.788.828

1. V6n dfru tu' ciia chii sd hiiu

- C6 phieu ph6 thong ci quyen bieuquyet

411

411a50.000.000.000 50.000.000.000

50.000.000.000 50.000.000.000

2. Thang dir v6n c6 phdn

4. V6n khac cua chu sd hilu

412414

11.500.000.000 11.500.000.000

5. C6 phieu ngan guy (*)

6. Chenh lech danh gia lai ta i san7. Chenh lech ty gia h6i doa i

415416417

8. Quy dfru tu' phat trien

9. Quy h6 tro sdp xep doanh nghiep

418

41913.370.111.504 12.134.599.127

3.202.354.589 3.202.354.589

4.907.769.754 7.112.835.112

2.512.464.071 7.112.835.1122.395.305.683

- -

10. Quy khac thuoc v6n chu sd hfru

11. LQi nhuan chua phan pho]

420

421

a. LNST chira phan phdi den ky tnrdc

b. LNST chira pha n phdi ky nay

421a421b

12.Nguon von dilu tu' xay dung eo ban

11.Ngudn kinh phi va quy khac

422430

I. Nguon kinh phi 4312. Nguon kinh phi dii hinh thanhTSCf)

432

TO G CO G NGUO VON (430=300+400)

440 156•..024.167.907 102.965.461.410

IL

Nguy~n Th] LuongL~p bi~u f

3

CONG TY CO PHA.NDAY cAp DIEN VIET THAI

11-BAO CAOKET OVA HOAT DaNG KINH DOANH QuY 2 - NAM 2017:

CHiTIEU

2

331

Liiy k~ tlP dau narn d~n cu5i

Ma TM r- ~Q~U+y-2----------+_---------q-uy,'-na-·y----------s6

2 vu

208

2.395.305.683

435 563

Narn trtrdcNarn nay Nam nay Nam trudc1 3 4 5 6 7

1. Doanh thu ban hang va cungcap dich VI}

vu1 138.064.404.291 49.259.689.322 216.123.319.390 88.787.001.306

2. Cac khoan giarn tru3. Doanh thu thuan v~ banhang va cung cap dich VI}

(10=01-02)10 vu 138.064.404.291 49.259.689.322 216.123.319.390 88.787.001.306

4. Gia v6n hang ban 11 VI.2 133.779.230.779 46.216.618.674 208.950.929.860 82.367.728.324

5. LQ'inhuan gQP v~ ban hangva cung cap dich vu (20=10-11)

20 4.285.173.512 3.043.070.6487.172.389.530 6.419.272.982

6. Doanh thu hoat dQng taichinh

21 59.412.69870.908.688 63.653.149 86.249.446

7. Chi phi hoat dQng tai chinh 22

VI.3

VI.4 70.194.150 140.455.349 43.630

- Trong do Iai vay 23 70.194.150 140.455.349

8. Chi phi ban hang 25 284.013.440 111.356.365 391.490.424 219.975.972

9. Chi phf quan Iy doanh nghiep 26

VI.S1.918.743.447

-1.779.635.654 3.709.964.802 2.971.279.260

10. LQ'i nhuan thuan tU heatdQng kinh doanh (30=20+(21-22)-(24+25)}

30

VI.6

2.071.635.173 1.222.987.317 2.994.132.1043.314.223.566

11. Thu nhap khac 31 Vl.7

12. Chi phi khac 32

13. LQ'i nhuan khac (40=31-32) 40

14. T6ng lQ'inhuan ke' toantruck thue' (50=30+40)

50 2.071.635.173 1.222.987.317 2.994.132.104 3.314.223.566

15. Chi phi thue' TNDN hienhanh

51 414.327.035183.448.098

598.826.421497.133.535

16. Chi phi thue' TNDN hoan I~i 52

17. LQ'inhuan sau thue' thunhap doanh nghiep (60=50-51)

18.Lai cd ban tren c6 phie'u

19.Lai suy giarn tren c6 phieu

60

70

71

1.657.308.138VI. 81.039.539.219 2.817.090.031

Nguy~n Th] LU'O'ngL~p bi~u

4

CONG TY CO pHAN DAY cAp IHEN VIET THAI

111-BA-O CA-O LUAN CHUYEN TIEN Tit QuY 2 NA.M 2017 :.Chi tieu Ma Thuye' KyNay Narn Trudc

tminh

LUU CHUYEN TIEN TE TU HOA T DONG SXKDI. Tien thu ban hang.cung ca'p dich vu va doanh thukhac 01 153.913.864.300 160.572.589.3842. Tien chi tnl cho ngiroi cung cap hang hoa va dich vu 02 (128.649.710.097) (135.766.889.076)3. Tien chi tra cho ngl10i lao dong 03 (4.194.786.171 ) (8.204.759.102)

4. Tien chi tra la ivay 04 (140.455.349) (30.644.156)5. Tien chi nop thue' thu nhap doanh nghiep 05 (1000.999.680) (1.211.502.010)6. Tien thu khac tu hoa t dong kinh doanh 06 1.444.716.349 1.950.645.1057. Tien chi khac cho hoa t dong kinh doanh 07 (15.192.410.818) (28.443.900.695)

I. LW CHUYEN TIEN TE TU HOA T DONG SXKD 6.180.218.534 (11.134.460.550)

LW CHUYEN TIEN TU HOAT DONG DAU nJI. Tien chi mua sarn, xay dung, TSCf) va cac tai san daihan kha c 21 (184.100.000) (6.000.000)

2. Tien thu thanh ly .nhuong ban TSCD va cac tai sa ndai han khac 22

3,Ti~n chi cho vay, mua cc cong C\1 no cua don vi 23 (27.800.000.000)

6, TiSn thu h6i d§.u tu gap v6n vao don vi khac 26 27.800.000.000

7.Tien thu lai cho vay ,c6 nrc va IQi nhuan duce chia 27 8.116.367 154.217.446

11. LW CHUYEN TIEN TU HOA T DONG DA U TU 30 (175.983.633) 148.217.446LW CHUYEN TIEN TU HO~T DONG TAlCHiNH

1. Tien thu tu phat ha nh c6 phieu .nhan v6n gap cua chti ,sa htru 31

2. Tien chi tra v6n gap cho cac chu sa hfru.mua lai c6phieu cua DN 32

3. Ti6n vay ngan han.da i han nhan duce 33 77.342.643.765 23.790.204.250

4. Ti6n chi tra no g6c vay 34 (81.342.545.933) (19.790.302.082)

5. Tien chi tra no thue tai chinh 35

6. C6 urc.loi nhuan da tra cho chu sa hiru 36 (196.000.000) (2.293.973.000)Ill. LW CHUYE TIE TU HO~ T DONG TAlCHiNH 40 (4.195.902.168) 1.705.929.168LW CHUYEN TIEN THUAN TRONG KY 50 1.808.332.733 (9.280.313.936)

- TIEN vA TUONG DUONG TIEN DAu KY 60 5.223.381.816 14.503.695.752- Anh hu'dng ciia thay Mi ty gili h6i doan quy d6ingo~it~ 61

,

- TIEN VA TUONG DUONG TIEN CUOI KY 70 7.031.714.549 5.223.381.816

Nguy~n Th] LuongL~p bi~u

e rung Truongurlo~Ht~ArI' him BBc

5


• Day cap dien.

• Day nhom 9,5 mm.

Cong ty eo tru sa chinh tai Khu Cong nghiep Bien Hoa 1, dirong s6 1, Phirong An Binh,Thimh Ph6 Bien Hoa, tinh Dong Nai, Vi~t Nam.

Theo Quyet dinh s6 538/QD-SGDHN cua Sa giao dich clnrng khoan Ha NQi ngay 02 thang10 nam 2014, cb phieu cua Cong ty da duoc chap thuan niem y~t tai Trung tarn giao dichchirng khoan Ha NQi theo cac noi dung sau:

Loai cb phieu: c6 phieu ph6 thong;Ma chirng khoan: VTH;Menh gia c6 phieu: 10.000 dong;S6 luong c6 phieu: 5.000.000 c6 phieu;Tong gia tri c6 phieu niern y~t theo menh gia: 50.000.000.000 d6ng.

Ngay 29 thang 10 narn 20 14, c6 phieu cua Cong ty duce chinh thirc giao dich.

D~n ngay 30 thang 06 narn 2017, tong s6 cong nhan vien cua Cong ty la 69 nguoi.

BAN THUYET MINH BAo cAo TAl CHiNHCho nam tai chinh k~t thiic ngay 31 thang 12 nam 2017

I. f)~C DIEM HO~ T DQNG

1. Hinh thtrc stY hfru vanCong ty cb phan day cap dien Viet Thai (sau day goi t~t la "Cong ty") la Cong ty c6phan.

2. Llnh v•••.c kinh doanhLinh V\fC kinh doanh cua Cong ty la san xu~t cong nghiep va kinh doanh thirong mai,

3. Nganh ngh~ kinh doanhHoat dong kinh doanh chinh cua Cong ty la San xuat, kinh doanh cac mat hang: d6ng,thau, nhorn, day va cap dien, vat tu va thiet bi, kinh doanh dai ly ban hang.

4. Chu ky san xu§t, kinh doanh thong thuengChu ky san xuat kinh doanh thong thuong cua Cong ty khong qua 12 thang,

5. Tuyen ba v~ kha nang so sanh thong tin tren Bao cao tai chinhNhu da trinh bay tai thuyet minh s6' IIl.1, k~ tir ngay 01 thang 01 nam 2015 Cong tyda ap dung Thong tu s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua BQ Taichinh huong d~n Ch~ dQ k~ toan doanh nghiep thay th~ Quyet dinh s6 1512006/QD-BTC ngay 20 thang 3 nam 2006 cua BQ tnrong BQ Tai chinh va Thong tu s6244/2009/TT-BTC ngay 31 thang 12 nam 2009 cua BQ Tai chinh. Cong ty da trinhbay lai cac s6 lieu so sanh tren Bang can d6i k~ toan tai ngay 31 thang 03 nam 2017,Bao CaDket qua hoat dong kinh doanh va Bao CaD luu chuyen ti~n t~ cho nam taichinh k~t thuc cling ngay, do vay cac s6 lieu tirong ling cua nam tnroc so sanh dirocvoi s6 lieu cua nam nay.

7


6. Nhan vien Tai ngay ket thuc nam tai chinh Cong ty c6 69 nhan vien dang lam viec(s6 d~u nam la 67 nhan vien), ~

11. NAM TAl CHiNH, DON VI TIEN TIJ:sir Dl)NG TRONG Kt ToAN

1. Nam tili chinh

Nam tai chinh cua Cong ty b~t d~u tu ngay 01 thang 01 va ket thuc vao ngay 31 thang12 hang nam.

2. Don vi ti~n t~ sir dung trong k~ toanDon vi tiSn t~ sir dung trong k~ toan la £)6ng Vi~t Nam (VND) do phan Ion cacnghiep vu duoc thirc hien bang don vi tien t~ VND.

Ill. CHuAN Ml/C vA CaE DO KE ToAN Ap Dl)NG

1. Chu~n muc vii Ch~ d(>k~ toan ap dungNgay 22 thang 12 nam 2014, BQTai chinh dff ban hanh Thong tu s6 200/2014/TT-BTC huong dlln Ch~ dQ k~ toan doanh nghiep thay th~ Quyet dinh s6 15/2006/Q£)-BTC ngay 20 thang 3 nam 2006 cua BQtnrong BQTai chinh va Thong tu s6244/2009/TT-BTC ngay 31 thang 12 nam 2009 cua BQTai chinh, Thong tu nay c6hieu Iire ap dung cho nam tai chinh b~t d~u vao hoac sau ngay 01 thang 01 nam 2015.Cong ty ap dung cac .chu~n mire k~ toan, Thong tu nay va cac Thong tu khac hirongdlln thirc hien Chu~n mire k~ toan cua BQTai chinh trong viec l~p va trinh bay BaoCaD tai chinh.

2. Tuyen b8 v~ vi~c tuan thu Chu~n mire k~ toan vii Ch~ d(>k~ toanBan T6ng Giam d6c dam bao da twin thu yeu cc1u cua cac Chuan m1!Ck~ toan, Ch~ dQk~ toandoanh nghiep Vi~t Nam duoc ban hanh theo Thong tu s6 200/2014/TT-BTC ngay 22 thang 12nam 2014 ciing nhu cac Thong tu hirong d~n thirc hien Chuan rmrc k~ toan cua BQTai chinhtrong viec I~p Bao cao tai chinh.

IV. cAc CHiNH SACH KE ToAN Ap Dl)NG

V. THONG TIN BO SUNG CHO cAc KHOAN Ml)C TRlNH BAy TRONGBANG CAN DOl KE ToAN

1. Ti~n vii cac khoan nrong duong ti~n

TiSn matTiSn giri ngan hang khong ky hanC(>ng

S8 cu8i nam S8 dAu nam118.105.191

6.913.609.358148.459.302

5.074.922.5145.223.381.8167.031.714.549

2. Phai thu ng~n han ciia khach hang

S8 cu8i nam S8dAu nam'.

Cong ty cb phan day cap dien Viet NamTbng cong ty Dien lire MiSn Nam

18.498.042.1493.396.250.864

12.771.487.266

8


S6 cu6i Dam,

Cong ty TNHH mot thanh vien dien lire D6ngNaiCong ty TNHH ph at trien Manh KhangCong ty TNHH thirong mai dich vu dien TrueHuyCty CP kim loai mau va nhira D6ng VietCac khach hang khacCQDg

3. Tra trurrc cho Dgm'ri ban ng~D han

Cong ty TNHH kiem toan va tu vfuIPosco Daewoo CorporationLi Wei Trading Co.Cac nha cung d.p khacCQng

4. Phai thu ng~n han khac

Phiii thu elic khdeT~m irngBao hiem xii hoi nop thiraCQng

5. Hang tAn kho

Nguyen lieu, v~t lieuCong cu, dung cuChi phi san xuat, kinh doanh dodangThanh phamHang hoaCQng

,2.526.882.716

2.294.514.200

1.200.313.620

43.763.010.7964.955.499.75376.634.514.098

4.817.427.42824.744.587.086

5.480.341. 725

1.675.330.697

S6 cu6i nam

214.893.754

41.250.0004.480.822.0581.269.999.1 08216.221.822

214.893.754 6.008.292.988

S6 cu6i Dam S6 dAu DamGia tri Dv phongGia trj DVphoDg

62.567.702 46.217.081

62.567.702 46.217.081

S6 cu6i Dam S6 dAu Dam

Gia g6c D" phODg Gia g6c Dv phODg13.622.102.812 - 16.262.557.975

38.702.967 28.727.227

3.778.398.700

23.332.972.226608.170.916

4.413.585.100

- 20.524.907.663716.502.020

41.380.347.621

6. Chi phi tra trtnrc dai hanChi phi tra tnroc dai han 'la chi phi cong cu dung cu con phai phan b6.

7. Tai san c6 djnh hfru hinh

Nha cira, v~tki~n true

Nguyen gia

S6 eAu nam

May m6c vathi~t bi

PhllC1ng ti~nv~n tal, -, Thi~t b], dung

truy~n dAn ey quan Iy CQng

12.608.028.182 44.282.352.046 3.932.224.070 1.232.996.770 62.055.601.068. -

----, -.

9

CONG TV CO pHAN DAY cAp DIEN VIET THAI

- PhU'Ong ti~nNha elm, v~t May moc va v~n tai, Thi~t b], dungki~n true thi~t bi ' " cy quan Iy C9ngtruyen dan

Mua sam moi 1.472.902.563 1.472.902.563

Dllu tu' XDCB hoanthanh

Thanh Iy, nhuong banS6 eu6i nam 12.608.028.182 45.755.254.609 3.932.224.070 1.232.996.770 63.528.503.631Trong do:Ba khau hao h~t nhirngviin con Slr dung 1.284.087.267 11.049.156.148 1.084.200.662 972.996.770 14.390.440.847Cho thanh ly

Cia tr] hao mons6 dllu narn 8.760.368.208 26.353.622.107 2.534.061.250 1.029.330.099 38.677.381.664Khau hao trong nam 270.507.562 1.468.106.202 219.522.824 25.999.998 1.984.136.586

Thanh Iy, nhuong banS6 eu6i nam 9.030.875.770 27.821.728.309 2.753.584.074 1.055.330.097 40.661.518.250

Cili tr] con I~iS6 dllu nam 3.847.659.974 17.928.729.939 1.398.162.820 203.666.671 23.378.219.404

S6 cu6i nam 3.577.152.412 18.020.996.799 1.297.639.996 177 .666.673 23.073.455.880Trong do:Tarn thoi chua sir dungBang cho thanh ly

8. Phai tra nguo'i ban ngan han1. Phai tra ngulfi ban ngiin IU,m

sA cuAi nam sA d§u narn

Cong ty cb phan day cap dien Viet NamPosco Daewoo CorporationCong ty CP D~u tu kinh doanh tong hQ'PThinh PhMCong ty TNHH MTV Cadivi D 6ng NaiKyen Resources Pte.LtdCac nha cung dp khacC~ng

12.550.834.0109.098.617.101

47.553.730.865

984.752.460

4.434.100.0007.461.129.379

51.104.84070.187.934.436 11.946.334.219

2. NfJ'qud h(ln chuu thank todnCong ty khong eo no qua han chira thanh toan.

9. NgU'm mua tra ti~n trurrc ng~n han

sA cuAi nam sA d§u namTra trutrc cua cac khtich hung khiicCong ty TNHH mot thanh vien thuong maisan xuat Lien DatC6ng ty TNHH day cap dien D~ Nh~tCong ty CP Thi ~n Xu an - Lam S onCac khach hang khacC~ng

31.680

161.700.000"538.000.00068.636.480

5.159.880

376.068.400538.000.000438.595.725

768.368.160 1.357.824.005

10


10. Thu~ vii cac khoan phai n{}p Nha mnrc

S6 d§u namS6 phai n{}p S6 da th,!c n{}ptrong nam trong nam S6 cu6i nam

~?u~ GTGT hang ban nQi (332.517.784) 1.686.029.193 (1.520.884.394) (167.372.985)la

Thu~ GTGT hang nhap 8.409.901.613 (8.409.901.613)khfruThu~ thu nhap doanh

316.500.294 598.826.421 (1.000.999.680) (85.672.965)nghiepThu~ thu nhap ea nhan 122.724.660 124.789.043 (200.252.503) 47.261.200Cac loai thu~ khac 3.000.000 (3.000.000)C{}ng 439.224.954 9.136.517.077 (9.614.153.796) (38.411.765)

Thui gia tri gia tang

C6ng ty nop thu~ gia tri gia tang theo phuong phap khliu tnr voi thue sulit 10%.

Thui thu nhdp doanh nghiep

Theo C6ng van s6 265/CT-DN2 ngay 22 thang 02 nam 2006 cua CI,lCthue tinh D6ngNai, C6ng ty duce huong iru dai v~ thue nhir sau :

Duoc mi~n thue thu nhap doanh nghiep trong 03 nam k~ tu khi eo thu nhap chiuthue va giam 50% s6 thu~ thu nhap doanh nghiep phai nQp cho 07 nam tiep theok~ tu ngay 01 thang 01 nam 2006.

Duce hirong thue suat thu~ thu nhap doanh nghiep la 15% trong 12 narn k~ tungay 01 thang 10 nam 2005.

Thu nhap tu cac hoat dong khac nop thue thu nhap doanh nghiep voi thu~ su~t 20%.

Thu~ thu nhap doanh nghiep phai nop trong nam duoc du tinh nhir sau:

Nam nay Nam trU'o'c

T6ng loi nhuan k~ toan truce thu~Cac khoan dieu chinh tang, giam loi nhuank~ toande xac dinh loi nhuan chiu thu~ thunhap doanh nghiep:- Cac khoan di~u chinh tang- Cac khoan di~u chinh giamThu nhap chiu thueThu~ su~t thu~ thu nhap doanh nghiepThui thu nhq.p doanh nghifp phiii npp theothui suat phJ thongThui thu nhq.p doanh nghifp chenl: lfCh doup dung thui suat khtic thui suat phJ thong -------Tang Thu~ thu nh~p doanh nghiep conphai n{}p

2.994.132.104 7.310.106.155

186.000.000

2.994.132.10420%

7.496.106.15520%

598.826.421 1.499.221.231

(366.676.962)

598.826.421 1.132.544.269

Viec xac dinh thue thu nhap doanh nghiep phai nQP cua C6ng ty duce can- cir vao cac qui dinhhien hanh vS thue. Tuy nhien, nhirng qui dinh nay thay d6i theo nrng thoi ky va cac qui dinhvS thu~ d6i voi nhiSu loai giao dich khac nhau eo th~ diroc giai thich theo nhieu each khac

11

•


nhau. Do vay s6 thue duoc trinh bay tren Bao can tai chinh eo th~ se thay d6i khi eo quan thu~ki~m tra. -

, '') ') f , ,

Theo Luat s6 32/20 13/QH 13 ye sira doi b6 sung mot s6 dieu cua Luat thue thu nhap doanhnghiep duoc Quoc hoi nuoc Cong hoa xli hoi chu nghia Vi~t Nam khoa XIII ky hop thir 5thong qua ngay 19 thang 6 nam 2013, thue su~t thue thu nhap doanh nghiep ph6 thong giamtir 22% xuong con 20% nr ngay 01 thang 01 nam 2016.

Cdc loai thud khac

Cong ty ke khai va nop theo qui dinh.

11. Phai tra ngU'm lao dQngTi~n hrong phai tra cho cong nhan vien.

12. Phai tra ng~n han khac1. Phai trii ngiin hf!n khdc

Bao hiem xa hoiC6 tire phai traCQng

S& cu&i nam S& d~u nam

107.577.327655.300.000

103.682.977561.600.000

762.877.327 665.282.977

2. Nf)' qud han chua thanh todnCong ty khong c6 no qua han chua thanh toan.

13. Vay vil nCl thue tai chinh ngan hanKhoan vay khong c6 tai san dam bao Ngan hang thuong mai c6 phan d~u tu va phattrien Viet Narn - Chi nhanh Narn 86ng Nai d~ b6 sung von hru dong voi HEsu~t5,5%/narn, thoi han vay 1 thang,

s6 d~u nams6 ti~n vay phat sinhs6 ti~n vay da traS& cu&i ky

Nam nay Nam trurrc

77.342.743.765(81.342.545.933)

23.790.204.250(19.790.302.082)

3.999.902.168

14. Quy khen thmrng, phuc 1Q'i, ). Tang do trich

So dau I~p tir 1Q'i K~t chuyen Chi quy trong SB cuBinam Dhu~D quy Dam nam

Quy khen 136.022.353 555.980.570 (196.000.000) 496.002.923thirongQuy phuc loi 13.459.000 308.878.094 322.337.094CQDg 149.481.353 (196.000:,000) 818.340.017

15. VBD chu sO' hfru1. Bang dai chiiu biin d{jngcua vanchu SO' him

Thong tin v~ bien dong cua von chu sa hiru duoc trinh bay a Phu luc dinh kern.

2. Chi tiit vangop cua chu SO' hiiu -,SB cu&i Dam

(VND)SB diu Dam

(VND)

12

I


Cong ty c6 phan dich vu t6ng hQ'P Sai GonCong ty c6 phan day cap dien Tan CuongThanh

Cac t6 chirc va ea nhan khacCQng

3. ca phiiu

S6 luong c6 phieu dang ky phat hanhS6 IUQ1lg c6 phieu da ban ra cong chung- C6 phieu ph6 thong- C6 phieu uu dct;S6 IUQ1lg c6 phieu duce mua lai- C6 phieu ph6 thong- C6 phieu U'U ddiS6 IUQ1lg c6 phieu dang hru hanh- C6 phieu ph6 thong- C6 phieu U'U ddi

Menh gia c6 phieu dang hru hanh: 10.000 VND.

s,6 cu6i nam(VND)

ss dAu nam(VND)

6.507.600.0005.847.600.000

6.507.600.0005.847.600.000

37.644.800.00050.000.000.000

37.644.800.00050.000.000.000

s6 cu6i nam s6 dAu nam5.000.0005.000.0005.000.000

5.000.0005.000.0005.000.000

5.000.0005.000.000

5.000.0005.000.000

4. Phiin phiJi /!fi nhu{inTrong narn Cong ty d1l phan phoi 19i nhuan nam 2016 theo Nghi quyet Dai hQi c6dong thuong nien nam 2017 ngay 28 thang 4 nam 2017 nhu sau:

VND2.500.000.0001.235.512.377

• Chia c6 tire 2016 (5% von di~u 1~)• Trich guy d~u tu phat trien• Trich guy du trfr b6 sung v6n dieu l~• Trich guy khen thuong, phuc 19i va thuong Ban quan ly di~u hanh

16. Cac khoan muc ngoai Bang din d6i k~ toan

864.858.664

VI. THONG TIN BO SUNG CHO cAc KHoAN MUC TRlNH BAy TRONG BAocAo KET QuA HO~ T D<)NG KlNH DOANH .

1. Doanh thu ban hang va cung cAp djch V\l

1. Tangdoanh thu

Doanh thu ban thanh phamDoanh thu gia congDoanh thu ban nguyen vat lieu, hang hoaCQng

•

Narn nay Nam trurrc146.694.185.46~4.303.793.30065.125.340.622 -.216.123.319.390

200.323.838.88110.966.452.92019.220.106.157

230.510.397.958

13


2. Ghi vBn hang ban

Nam nay Nam trurrcGia von cua thanh pham tieu thu 140.859.584.566 189.600.86l.077Gia von gia cong 3.845.187.l48 8.698.412.518Gia von cua nguyen V?t lieu, hang hoa dll tieu

64.246.158.146 18.146.248.249thuCQng 208.950.929.860 216.445.521.844

3. Doanh thu hoat dQng tai chinh

Nam nay Nam trU'O'c

Uti ti~n gtri khong ky han 63.653.149 154.217.446UE chenh lech ty gia chua thuc hienCQng 63.653.149 154.217.446

4. Chi phi tai chinh

Nam nay Nam truceLai ky quyChi phi lai vay 140.455.349 30.600.526Lai tra chamChenh lech ty gia chua thuc hien 17.20l.624CQng 140.455.349 47.802.150

5. Chi phi ban hang

Nam nay Nam trmrcChi phi nguyen lieu, V?t lieuChi phi van chuyen 243.259.107 28l.394.l84Chi phi dich vu mua ngoai 30.796.363 68.638.093Chi phi khac 117.434.954 216.946.612CQng 391.490.424 566.978.889

6. Chi phi quan ly doanh nghiep

Nam nay Nam trU'O'c

Chi phi cho nhan vien 2.522.566.600 4.457.695.300Chi phi V?t lieu quan ly 54.450.642 110.184.170Chi phi d6 dung van phong 67.42l.270 99.046.682Chi phi khau hao tai san cb dinh 87.944.074 176.497.774ThuS, phi va l~ phi 150.884.981 159.789.983Chi phi dich vu mua ngoai 254.980.433 463.095.574Cac chi phi khac 57l.716.802 867.100.l83CQng 3.709.964.802 6.333.409.666.

7. Thu nh~p khac

Nam nay Nam trU'O'c

14

•


Nam nayLai tu thanh ly, nhUQ11gban tai san e6 dinhThu nhap khacCc}ng

8. Lai tren cB phieu1. Liii ea him /Iiii suy gidm tren ca pltiiu

Nam nayLoi nhuan k~ toan sau thu~ thu nhap doanhnghiepTrieh quy khen thuong, phuc 19iCac khoan dieu chinh tang, giam 19i nhuank~ toan d~ xac dinh loi nhuan phan bb eho cbdong sa hfru cb phieu phb thongLoi nhuan tinh lai eo b~n I suy giam tren cbphieuS6 IUQ11gbinh quan gia quyen cua cb phieupho thong dang hru hanh trong namLai CO' ban I lai suy giam tren cB phi~u

2.994.132.104

(818.340.017)

2.175.792.087

5.000.000435

Nam trU'6'c38.950.000

38.950.000

Nam truce

6.177 .561.886(149.481.353)

6.028.080.533

5.000.0001.206

2. Thong tin khticLai eo ban tren cb phieu nam tnroc duoc tinh toan lai do tnr s6 trich quy khen thuong,phuc loi khi xac dinh 19i nhuan tinh lili eo ban tren cb phieu theo huong dfin cuaThong tu s6 200/20141TT-BTC ngay 22 thang 12 nam 2014 cua BQ Tai ehinh. Viec apdung quy dinh moi nay lam cho lili eo ban tren cb phieu nam tnroc giam tu 1.236VND xuong con 1.206 VND.

Khong eo cac giao dich cb phieu pho thong hoac giao dich cb phieu phb thong tiemnang nao xay ra tu ngay k~t thuc narn tai chinh d~n ngay cong b6 Bao cao tai chinhnay.

9. Chi phi san xuftt kinh doanh theo y~u ta

Nam nayChi phi nguyen lieu, v~t lieuChi phi nhan congChi phi kh~u hao tai san c6 dinhChi phi dich vu mua ngoaiChi phi khacCc}ng

147.731.218.1831.689.181.4001.896.192.512

53.444.844266.001.548

151.636.038.487

VII. NHUNG THONG TIN KHAc

Nam trU'6'c201.044.344.984

3.511.190.3003.679.035.142249.927.010484.911.866

208.969.409.302

1. Giao djch V3 sa du vo'i cac ben lien quanCac ben lien quan voi Cong ty bao g6m: cac thanh vien quan ly chu chot, cac ea nhanc6 lien quan voi cac thanh vien quan ly chu ch6t va cac ben lien quan khac,

I. Giao dicit vu s6 du: voi ctic thiinh vien quan If chu ch6t vu ctic ea nhiin co lien quanv6'i cdc thant: vien quan If chu clt6t

I r--'

15


Cac thanh vien quan ly chu chot gorn: cac thanh vien HQi d6ng quan tri va cac thanhvien Ban dieu hanh, quan ly (Ban Tbng Giam d6c, Ke'toan tnrong). Cac ea nhan eolien quan voi cac thanh vien quan ly chu chot la cac thanh vien m?t thi~t trong giadinh cac thanh vien quan ly chu chot.

Giao dich voi c(k thanh vien quan Ii' chit ch6t va cac ca nhdn co lien quan voi C(lcthanh vien quan Ii' chit ch6tCong ty khong phat sinh giao dich ban hang va cung c&pdich vu cling nhu cac giaodich khac voi cac thanh vien quan ly chu chot va cac ea nhan eo lien quan voi cacthanh vien quan ly chu chot.

Cong no voi cac thanh vien quan ly chit ch6t va c(k ca nhdn co lien quan voi cacthanh vien quan ly chit chotCong ty khong eo cong no voi cac thanh vien quan ly chu chot va cac ea nhan eo lienquan voi cac thanh vien quan ly chu chot,

Thu nhdp cua cac thanh vien quan Ii' chit chotNam nay Nam trU'cYc

Ti~n hrongThu lac cho hQi dong quan triCQng

462.516.000111.000.000

919.516.500222.000.000

573.516.000 1.141.516.500

2. Giao dich va sa du' voi cdc ben lien quan kluicCac ben lien quan khac voi Cong ty g6m:Ben lien quan khac MJ.· hA

01 quan ~

Cong ty cb phan day cap dien Tan Cuong ThanhCong ty cb phan dich vu tbng hop Sai Gon

ce dong gop 11,7% v6ncs dong gop 13,02% v6n

Giao dich voi cac ben lien quan khacNgoai cac giao dich v~ ban hang va cung cap dich vu cho cac ben lien quan khackhong phai la cong ty con va cong ty lien doanh, lien k~t da duce trinh bay a thuyetminh sf>VI.l b, Cong ty con phat sinh cac giao dich khac voi cac ben lien quan khacnhu sau:

Nam nay Nam trllcYc

Ciing ry ca phi;n day cap difn Tan CuimgThanhTra cb tire 292.380.000 1.169.520.000

Cong ty ca phi;n dicb v~ tang hfJP Sai GimTra cb tire 325.380.000 1.301.520.000

Gia hang hoa, dich vu cung c&pcho cac ben lien quan khac la gia thoa thuan. Vi~cmua hang hoa, dich vu tu cac ben lien quan khac duce thirc hien theo gia thoa thuan.

Cong no voi cac ben lien quan khacCong no voi cac ben lien quan khac duce trinh bay trong cac thuy~t minh a Muc V.2va Muc V.8a.

. .~-

16

-r----- --


Cac khoan cong no phai thu cac ben lien quan khac khong eo bao dam va se dirocthanh toan bang tien. Khong eo khoan du phong phai thu kho doi nao diroc l~p chocac khoan no phai thu cac ben lien quan khac.

2. Thong tin v~ bQ ph~nLinh vue kinh doanhCong ty hoat dong chu yeu trong linh V\lC kinh doanh day va cap dien,

Kh u V{l'C dia IfToan bo hoat dQng cua Cong ty chi di~n ra tren lanh th6 Vi~t Nam.

3. s6 li~u so sanhAp dung chi do ki todn mu;Nhir da trinh bay tai thuyet minh s6 Ill. 1, tu ngay 01 thang 01 nam 2015 Cong ty daap dung Thong tu s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua BQTai chinhhuong dfrn Ch~ dQ k~ toan doanh nghiep thay the Quyet dinh s6 15/2006/QD-BTCngay 20 thang 3 nam 2006 cua BQtnrong BQTai chinh va Thong tu s6 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cua BQTai chinh. Cong ty da trinh bay lai cac s6lieu so sanh theo qui dinh cua Ch~ dQk~ toan doanh nghiep mm nay.

4. Quan If rui ro tili chinhHoat dong cua Cong ty phat sinh cac rui ro tai chinh sau: rui ro tin dung, rui ro thanhkhoan va rui ro thi tnrong, Ban T6ng Giam d6c chiu trach nhiem trong viec thiet l~pcac chinh sach va cac kiem soat nham giam thieu cac rui ro tai chinh cling nhu giamsat viec thuc hien cac chinh sach va cac kiem soat da thiet l~p.

1. Rui ro tin dung ,Rui ro tin dung la rui ro rna mot ben tham gia trong hQ'Pdong khong eo kha nang thuchien diroc nghia vu cua minh dfrn d~n t6n th~t v€ tai chinh cho Cong ty.

Cong ty eo cac rui ro tin dung phat sinh chu yeu tu cac khoan phai thu khach hang vati€n giri ngan hang.

Phaithu khdch hangD~ quan If no phai thu khach hang, Ban T6ng Giam d6c da ban hanh qui ch~ banhang voi cac qui dinh chat che v€ cac d6i tirong mua hang, dinh mire ban hang, hanmire no va thoi han no mot each cu th~. Hang thang Ban T6ng Giam d6c thirc hienkiem tra viec tuan thu qui ch~ ban hang nay. Ngoai ra, nhan vien phong k~ toanthuong xuyen theo doi no phai thu d~ don d6c thu hoi.

Khoan phai thu khach hang cua Cong ty lien quan d~n nhieu don vi hoat dQng trongcac linh V\lC va cac khu V\lC dia If khac nhau nen rui ro tin dung t~p trung d6i voikhoan phai thu khach hang la thap, »

tu» gui ngdn hangCac khoan tien giri ngan hang va khong eo ky han cua Cong ty duce giri tai cac nganhang trong mroc. Ban T6ng Giam d6c khong nhan th~y eo rui'ro tin dung trong y~unao tu cac khoan ti~n giri nay. -.

Mire dQrui ro tin dung t6i da d6i voi cac tai san tai chinh la gia tri ghi s6 cua cac taisari tai chinh (xem thuyet minh s6 VII.5 v€ gia tri ghi s6 cua cac tai san tai chinh).

17


T~t ea cac tai san tai chinh cua C6ng ty d~u tfong han va kh6ng bi giam gia trio

2. Rui TO thanh khoanRui ro thanh khoan la rui ro C6ng ty gi;ipkh6 khan khi thirc hien nghia vu Utichinh dothieu tien.

Rui ro thanh khoan cua Cong ty chu y~u phat sinh tir viec cac Uti san tai chinh va nophai tra tai chinh c6 cac thoi di~m dao han lech nhau.

C6ng ty quan ly rui ro thanh khoan thong qua cac bien phap: thuong xuyen theo doicac yeu du v~ thanh toan hien tai va du ki~n trong tirong lai d~ duy tri mQt hrong ti~ncling nhu cac khoan vay (y rmrc phu hop, giam sat cac luong tien phat sinh thuc t~ voidu kien nham giarn thieu anh hirong do bien dong cua luong tien.

Thai han thanh toan cua cac khoan no phai tra tai chinh phi phai sinh (khong bao g6mlfii phai tra) dua tren thoi han thanh toan theo hop d6ng va chua diroc chi~t khau nhusau:

s~cu~i DamPhai tra nguoi banCac khoan phai tra khacCQng

Tir 01 Dam trO'AXUODg

TreD 01 Damd~D 05 Dam TreD 05 Dam CQDg

70.187.934.436762.877.327

70.950.811.763

- 70.187.934.436762.877.327

- 70.950.811.763-----ss diu DamPhai tra ngiroi banCac khoan phai tra khacCQDg

1l.946.334.219665.282.977

12.611.617.196

- 1l.946.334.219665.282.977

- 12.611.617.196-=~---Ban Ttmg Giam d6c cho rang mire d(>rui ro d6i voi viec tra no la thap. C6ng ty c6 khanang thanh toan cac khoan no d~n han tir dong ti~n tir hoat dQng kinh doanh va tienthu tir cac tai san tai chinh dao han, C6ng ty c6 du kha nang ti~p c~ cac nguon v6n vacac khoan vay d~n han trong vong 12 thang c6 th~ diroc gia han voi cac ben cho vayhien tai.

3. Rui TO th] trutrngRui ro thi tnrong la rui ro ma gia tri hop ly hoac cac luong ti~n trong nrong lai cuac6ng cu tai chinh se bien dQng theo nhfrng thay d6i cua gia thi tnrong.

Rui ro thi tnrong lien quan d~n hoat dong cua Cong ty chi c6 rui ro v~ gia nguyen v~tlieu.

Rui ro v~ gia nguyen vdt lieu ,.C6ng ty c6 rui ro v~ su bien dong cua gia nguyen v~t lieu. C6ng ty quan ly rui ro v~gia nguyen v~t lieu bang each theo doi chat che cac thong tin va tinh hinh c6 lien quancua thi tnrong nham quan ly thoi diem mua hang, k~ hoach san xuat va mire hang t6nkho met each hop ly.

-.C6ng ty chua sir dung cac c6ng cu phai sinh dam bao d~ phong ngira cac rui ro v~ gianguyen v~t lieu.

( .,.-.

18

--,L- _ ~-.----. -- .


4. Tai san dam biioC6ng ty kh6ng eo tai san tai chinh th~ chap cho cac don vi khac cling nhu nhan Uti santh~ chap tu cac don vi khac tai ngay 31 thang 12 narn 2016 va tai ngay 31 thang 12nam 2015.Ghi tr] hop ly cua tai san va og phai td tai chinh

Ghi tr] ghi sasa cuai oam sa diu oam

5.

Tai sdn tai chinhTi~n va cac khoantuong duong ti~nPhai thu khach hangCac khoan phai thukhacCQog

N(J'phiii trd tai chinhVay va noPhai tra nguoi banCac khoan phai trakhacCQog

Gia tr] hQ'P lysa cuai oam sa diu oam

7.031.714.549 5.223.381.816 7.031.714.549 5.223.381.81676.634.514.098 24.744.587.086 76.634.514.098 24.744.587.086

15.400.000 10.400.000 15.400.000 10.400.00083.681.628.647 29.978.368.902 83.681.628.647 29.978.368.902

70.187.934.436 11.946.334.219 70.187.934.436 11.946.334.219

762.877.327 561.600.000 762.877.327 561.600.00070.950.811.763 12.507.934.219 70.950.811.763 12.507.934.219

Gia tri hop ly cua cac tai san tai chinh va no phai tra tai chinh duce phan anh theo giatri eo the duce chuyen d6i trong mot giao dich hien tai gifra cac ben eo dAydu hi~ubiet va mong muon giao dich, . '

Cong ty S11 dung phirong phap va gia dinh sau d~ uoc tinh gia tri hop ly cua cac tai santai chinh va no phai tra tai chinh: Gia tri hop ly cua ti~n va cac khoan nrong duongtien, phai thu khach hang, cac khoan phai thu khac, vay, phai tra ngiroi ban va cackhoan phai tra khac ngan han nrong duong gia tri s6 sach (dii tnr dir phong cho phan ,iroc tinh eo kha nang kh6ng thu h6i duce) cua cac khoan muc nay do eo ky han ngan.

6. Cac s" ki~o phat sinh sau ngay k~t thuc nam tai chinhKhong eo S\! kien nao phat sinh sau ngay k~t thuc nam tai chinh yeu cAuphai di~uchinh s;6 lieu hoac c6ng b6 tren Bao cao tai chinh.

Nguyen Thj LuongNgU'Oi l~pbi~u

4 -

19

CONG TY eo PHAN DAY cAp DIEN VIET THAICONG TY eo pHAN DAY cAP D~N VI~T THAI

Dia chi: Khu cong nghiep Bien Hoa 1, dirong 56 1, phuong An Blnh, TP. Bien Hoa, tlnh D6ng Nai, Viet NamBAo cAo TAl CHINH6 thang dfru cua nam tai chinh k€t thuc ngay 31 thang 12 nam 2016Phy'Yc: Bang d5i chieu bi~n dQng cua v5n chii so' hfru

Th~ng duov5n caph§n

Quy d§u tu'phat tri~n

V5n gop ciia chii so'hfru

S6 dfru nam truce 50.000.000.000 11.500.000.000 9.897.810.830

Loi nhuan trong nam truce

-Trich I~pcac guy 2.236.788.297

Chia c6 nrc, loi nhuan

S5 duocu5i nam trurrc 11.500.000.000 12.134.599.12750.000.000.000

S6 du dfru narn nay 11.500.000.000 12.134.599.12750.000.000.000

Loi nhuan trong Icy nayTrich l~p cac guy 1.235.512.377

Chia c6 nrc, loi nhuan

S5 duocu5i naIp naY/kY nay 11.500.000.000 13.370.111.50450.000.000.000

Nguy~nTh] LuongNgU'iri l~p bi~u

Nguy~nThai SonK~ toan truong

Quy khac thuQcv5n chii so' hfru

3.202.354.589

3.202.354.589

3.202.354.589

Don vi tlnh: VND

LQ·jnhuan sauthu~ chua phan

ph5j CQng

15.259.730.600 89.859.896.019

6.177.561.886 6.177 .561.886

(4.324.457.374) (2.087.669.077)

(10.000.000.000) (10.000.000.000)

7.112.835.112 83.949.788.828

7.112.835.112 83.949.788.828

2.395.305.683 2.395.305:683

(2.100.371.041) (864.858.664)

(2.500.000.000) (2.500.000.000)

4.907.769.754 82.980.235.847

D6ng Nai, ngay 18 thang 07 nam 2017

--"";IWDUiy~nTrung TruongTangGiam d8c

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