congtycophantraphaco · (iii) thbhi~n khoan vay thea hqp d6ng tm d\lng s6 01/2017/hdtd/qbvmt...
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CONGTYCOPHANTRAPHACO
Dja chi: 7S Yen Ninh - Ba Dinh - Ha NQi
BAo cAo TAl cHiNH HQP NHAT
Cho ho~t dQng ngay 01/01/2020 d~n ngay 30/06/2020
BANG cAN DOl KIt ToAN HQP NHATngiiy thang nam
Don vi tinh: VND
Thuy~ts6 cu6i kY sA diu nim
TAl sAN Minh Miis6
TAl sAN NGAN ~ 100 881,689,094,242 888,025,065,162
I. Ti~n vil cac khoan tU'O'ngdU'O'ngti~n 1 110 265,930,963,279 297,466,318,638
1 Ti6n 111 125,810,218,689 ' 207,466,318,638
2 Cac khoan tuong duong ti€n 112 140,120,744,590 90,000,000,000
II. Diu tlr tili chinh ngAn h,n 2 120 15,320,000,000 14,500,000,000
1 121 15,320,000,000 14,500,000,000Da~ tu niilll gill' den ngay dao h~n
m. Cae khoan phai thu 130 192,807,963,654 163,014,157,863
1 PMi thu ng~n hc.mcua kMch hang 3 131 157,012,785,464 138,089,031,947
2 Tra tru6c cho nguoi ban ng~n hc.m 4 132 30,928,878,385 , 18,255,858,091
3 Phai thu ngan hc.mkhac 5 136 10,713,348,394 12,690,697,953
4 D\I phong pMi thu ngan hc.mkh6 doi (*) 6 137 (6,034,148,617) (6,021,430,128)
5 Hi san thi~u cM xiI 139 187,100,028
IV. Hilng tAn kho' 7 140 365,831,379,932 ' 364,250,561,407
1 Hang t6n kho 141 367,191,163,894 365,620,223,427
2 D\I phOng giiun gia hang t6n kho (*) 149 (1,359,783,962) (1,369,662,020)
V. Tili s,an ngAn h,n khac 150 41,798,787,377 48,794,027,254
1 Chi phi tra tru6c ngl1nh~ 151 2,485,677,468 3,403,818,611
2 Thu~ gia trj gia tmg d1.JQckhAutrir 152 38,096,033,099 42,121,696,818
3 Thu~ va cac khoan phai thu Nha n1.J6c 153 1,217,076,810 3,268,511,825
TAl sAN DAI H~ 200 643,074,185,345 683,486,922,926
I. Tilisan e6 djnh 220 592,369,858,003 619,527,444,271
1 Hi san cd djnh hll'u hinh 9 221 539,949,003,440 567,041,810,467
Nguyen giA 222 971,761,615,855 960,887,228,076
Gia tri hao mon lUyk~ (*) 223 (431,812,612,415) (393,845,417,609)
2 Hi san cd djnh vo hlnh 10 227 52,420,854,563 52,485,633,804
Nguyen giA 228 60,049,654,975 59,465,654,975
GiAtrj hao mon liiy k~ (*) 229 (7,628,800,412) (6,980,021,171)
II. Tili san dO'dang dili h,n 240 5,782,824,636 14,423,333,008
1 Chi phi xay d\IDg co ban dO'dang 8 242 5,782,824,636 14,423,333,008
III. Cac khoan diu til tili chinh cjili h,n 25~ 500,000,000 500,000,000
1 DAutu g6p vdn vao don vi khac 253 500,000,000 500,000,000
IV. Tili san dili h,n khac 260 44,421,502,706 49,036,145,647
1 Chi phi tra tru6c dfli hc.m 261 34,483,119,952 39,195,773,272
2 Hi san thu~ thu nh~p hoan I~i 262 6,177,691,151 4,669,421,421
3 Lc;Yith~ thuong m~i 269 3,760,691,603 5,170,950,954
TONG CQNG TAl sAN 270 1,524,763,2 79 ,587 1,571,511,988,088
2
CONG TY c6 pHAN TRAPHACOBAo cAo TAl cHiNH H<}pNHAT
Dia chi: 75 Yen Ninh - Ba Dinh - Ha NQiCho ho~t dQng tu ngay 01/01/2020 den ngay 30/06/2020
BANG CAN DOl Kt ToAN HQP NHAT (Ti~p theo)
ThUy~t
NGUONVON Minh k' diu nimo CUOI
NQPHAITRA 300 368,608,688,302 453,482 230,205
I. NQ'ngin hloln 310 277,586,159,142 343,492,701,045
1 Phili tril cho nguoi ban ngl\n hljUl 11311 .101,070,771,697 102,706,696,269
.2 NguOi roua tril ti~n truoc ngl\n hljUl '312 79,995,178 167,908,888
3 Thu~ va cac khoan phili nQp cho NM nuoc 12 313 17,034,836,353 24,596,541,925
4 Phili tril nguoi lao I1Qng 314 32,491,155,729 42,337,824,517
5 Chi phi phili tril ng~n h~n 13 315 27,298,437,992 27,352,408,849
6 Doanh thu chua th\lC hi~n ngl\n hljUl 318 12,035,329,800 20,480,269,378
7 Phili tril ngl\n hljUlkMc 14 319 47,576,434,452 88,508,937,169
8 Yay va ng thue tlli chinh ng~n h~ 15 320 35,434,000,000 34,434,000,000
9 Qiiy khen thuang, phuc 19i 322 4,565,197,941 . 2,908,114,050
II. NQ'dai h~n 330 91,022,529,160 109,989,529,160
1 Phili tril dili h~khac 337
2 Yay va nc;>'thue tlli ehfnh dai hi;ln 15 331 91,022,529,160 109,989,529,160
NGUON VON CHU HUu 400 1,156,154,591,285 1,118,029,757,883
I..
Von chii hill! 21 410 1,154,980,474,992 1,116,169,959,036
V6n g6p eua eM hilu 411 414,536,730,000 414,536,730,000
2 Th~g du v6n c6 phful 412 133,021,732,000 133,021,732,000
3 V6n khae eua chu hilu 414 9,652,783,012 9,652,783,012
4 C6 phi~u quy (*) 415 (3,593,000) (3,593,000)
5 Qui l1autu pMt tri~n 418 389,038,003,734 377,188,672,853
6 LNST chua phan ph6i 421 114,144,273,780 95,211,969,791
41,177,085,977 42,591,709,898
72,967,187,803 52,620,259,893
7 Lgi fch c6 dong khong ki~m soa! 429 94,590,545,466 86,561,664,380
II. Ngu6n kinh phi va quy kh8c 430 1,174,116,293 1,859,798,847
1 Ngudn kinh phi 431 220,644,750 839,374,300
1 Ngu6n kinh phi dll hlnh thanh TSCi) 432 953,471,543 1,020,424,547
TONG CQNG NGUON VON 440 1,524,763,279,587 1,571,511,988,088
Nguyin Thj Ngpe Thuy
K~ toan trllOng
Dinh Trung Kien
3
CONG TY PHAN TRAPHACO
Bja chi: Binh -
BAo cAo TAl cHiNH HQP NHAT
Cho ho~t tir 01/01/2020 30/06/2020
LUU CHUYENTIEN T~ HQP NHATCho hO(ltd6ng tit ngay 01 thang 01 nam 2020 din ngizy 30 thang 06 nam 2020
MAu B 03-DNDan vi: VND
Mil Tir 01/0112020 l1~n Tir 01/0112019 d~n
30/06/2020 30/0612019
I. CHUYEN TIEN TU HO~ T DONG KINH DOANH
1~LQ'inhu,n tnroc thu~ 01 112,281,090,214 90,913,402,335
2. f)i~u chinh cho cac khOlin:
Kh~u hao Utisan c6 dinh 02 40,784,616,123 40,928,253,350
Cac khoan d\I phOng 03 2,840,431 1,049,033,124
(Lai/I6) chenh lech tYgia h6i doM chua th\IChi~n 04 (20,245,044) 9,584,723
(Lai) ho~t dQng ddu tu' 05 (2,463,752,819) (1,788,413,779)
Chi phi Illi yay 06 6,668,543,648 9,181,769,793
3. LQ'inhu,n tir hOl.ltd{ing kinh doanh tnr6'c thay iJ6i van hru l1{ing 08 157,253,092,553 140,293,629,546
Bi~n dl)ng cac khoan phai thu 09 (23,222,075,783) (35,593,104,079)
Bi~n dQnghang t6n kho 10 (1,570,940,468) (39,745,118,454)
Bi~n dQng cac khoan phai tra (khong bao g6ro l11iyay phai tra, thu~
TNDN phai ~QP (12,324,328,902) (29,188,667,303)11
Bi8n dQng chi phitrli truoc 12 5,630,794,463 4,390,095,402
Ti~n Hiiyay dll trli 13 (6,646,886,309) (9,304,722,695)
Thu~ thu nh~p doanh nghiep dll nQp 14 (24,667,395,076) (25,892,394,760)
Ti~n thu khac ho~t dQng kinh doanh 15 (685,682,554) 1,300,000,000
Ti~n chi khac cho bo~t dQng kinh doanh 16 (8,584,266,483) (9,355,403,000)
chuy€n tl€n thudn tir ho~t d{jng klnh tloanh 20 85,182,311,441 (3,095,685,343)
II. CHUYtN TIEN TU HO~ T I)ONG I)Au TT1
1. Ti~n chi roua s~, xiiy d\II1gTSCI> va cac tAi san dai b~ khac 21 (16,979,398,999) (16,977 ,829,896)
2. Ti~n thu thanh ly, nhlIl;mg ban TSCI> va cac tAi san dai h~ khac 22 85,000,000 150,000,000
3. Ti~n chi cho vay, roua cac cong C\lnQ'CUlldan vi khac 23 (2,620,000,000) (5,700,000,000)
Ti6n thu b6i cho yay, bim l~i cac cong C\lnQ'cija dan vi khac 24 1,800,000,000 3,000,000,000
" 5. Ti6n thu lai cho yay, c6 mc va Ic;rinhu~ duQ'c chia 27 2,480,002,605 2,803,831,778
chuy€n tiin thudn tir ho~t tI()ng tldu til" (15,234,396,394) (16,723,998,118)
4
BAocAo
BAo cAo LUU CHUYEN TIEN T~ HQP NHAT (Ti~p theo)Cho kjJhO(,ltdQng tit ngay 01 thimg 01 niim 2020 din ngay 30 thimg 06 nam 2020
III. LUU CHUYEN TIEN HO~ T DQNG TAl cHiNH
eM
chuy€n tiJn thu8n tir hO{lt t/(jng tai chinh
30/0612019
I~p bi~u
Nguyln Thj Ng!Jc Thuy
Ki toan tnr(jng
Dinh rrung Kien
5
CONG TY PnAN TRAPHACO
Dja chi: 75 Yen Ninh - Ba Dinh - HilNoi
BA.O CA.O TAl cHiNH H<}p NHAT
Cho ho~t dong tir ngily01/01/2020 d~nngily30/06/2020
THUYtT MINH TAl eHiNH NHAT
I. f)~e DIEM HO~ T DQNG DOANHNGHI~P
MAu B 09-DN
C6ng ty C6 phftn Traphaco 1a C6ng ty C6 phful duQ'c chuyen d6i tU doanh nghi~p nha nuac thclnh
C6ng ty C6 phftn theo Quy~t dinh s5 256611999/QD-BGTVT ngay 27 thang 9 nam 1999 clla BQ
truemg BQGiao thong v~ tai. C6ng ty duQ'ccdp l~i rna s5 doanh nghi~p Dang leYkinh doanh s5
058437 do S6' K~ ho~ch va Dftu ill Thanh ph5 Ha NQi cdp ngay 24 thang 12 nam 1999 thanh Gidy
chUng nh~ dang kYdoanh nghi~p cong ty cfJphftn vm rna s5 doanh nghi~p 0100108656 cdp ngay
10 thang 08 nam 2011 (dang kY thay dfJi 1ftn15). C6ng ty da thay d6i dang ky kinh doanh 1ftnthll '
23 vao ngay 06 thang 04 nam 2020.
Tf\l s6' chinh cua c6ng ty ~ s5 75 Yen Ninh - Ba Dinh - Ha NQi.
V5n dieu 1~theo dang kY kinh doanh clla Cong ty 1ftnth1123 1a414.536.730.000 VNf) (B5n tram
mum b5n tYnam tram ba sau tri~u bay tram ba mum nghin'dAng chful.) illong duong 41.453.673
c6 phftn, m~nh gia mQt cfJphftn 10.000 VND.
2. DuQ'cphfun
Nganh nghe kinh doanh Clla Cong ty 1a san xuAt, buon ban thvc phfun va my phfun; kinh doanh
xuAt nh~p khftu nguyen ph1,1li~u lam thu5c, cac san phfun thu5c; ill vdn san xudt duQ'cmy phfun;
pha ch~ thu5c thea don; san xudt kinh doanh duQ'cphfun, hoa chdt va v~t ill thi~t bi y t~; san xudt
. buon ban fUqu, bia, nuac giai khat (kh6ng bao gAm kinh doanh quan bar) ; Tu vdn dich khoa
hQc kY thu~t, chuyen giao c6ng ngh~ trong 1inh VVcy, duQ'c ; Thu mua, gieo trAng, ch~ bi~n duQ'c
1i~u.HOl;ltdQng chinh cua,C6ng ty 1asan xuAt kinh doanh duQ'cphfun, hoa chdt va v~t ill thi~t bi y t~.
Chu leYsan xudt kinh doanh th6ng thubng CllaCong ty duQ'c thvc hi~n trong thm gian kh6ng qua
12 thang
Tl;lingay 30 thang 06 nam 2020, Cong ty co cac C6ng ty con va cac chi nhanh nhu sau:
C6ng ty con:
- C6ng ty CfJphftn Cong ngM Cao Traphaco
- C6ng ty TNlllI MTV Traphacosapa
- Cong ty CP duQ'cVTYT DakUik
- C6ng ty TNHH Traphaco Hung Yen
CONG TY pHAN TRAPHACO
chi: Yen Ninh - {)inh - HaNQi
Cae chi nhanh :
BAo cAo TAl cHiNH HQP NHAT
. Ch() ho~t dQng ngay 01/01/2020 d~nngay 30/06/2020
Ten don vi
- Chi nhanh C6ng ty cll phdn
Traphaco
- Chi nhanh MiSn Trung
- Chi nhanh Nam Dinh
- Chi nhanh NgM An
- Chi nhanh Thanh H6a
. - Chi nhanh Vinh Long
- Chi nhanh Hai Phong
. - Chi nhanh D5ng Nai
- Chi nhanh Binb Thl$l
- Chi nhanh Quang Ngai
- Chi nhanh Khanh Hoa
- Chi nhanh Tha
- Chi nhanh Gia Lai
- Chi nhanh Quang Ninh
- Chi nhanh TiSn Giang
- Chi nhanh Hai Duong
- Chi nhanh Phu ThQ
- Chi nhanh Binh Duong
- Chi nhanh Hung Yen
- Chi nhanh B~e Giang
- Chi nhanh Thai Nguyen
- Chi nhanh Kien Giang
- Chi nhanh Hu8
- Chi nhanh Yen Bai
- Chi nhanh Vinh Phue
- Chi nhanh Binh DiM
- Chi nhanh Viing Tim
- Chi nhanh Long An
TP. H5 Chi Minh
Tinh Nam Dinh
.TinhNgMAn
Tinh Thanh H6a
Tinh Vinh Long
TP. Hai Phong
Tinh P5ng Nai
Tinh Binh Thu~
Tinh Quang Ngai
Tinh Khanh Hoa
Tinh Tha
Tinh Gia Lai
Tinh Quang Ninh
Tinh Kien Giang
Tinh Hai Duong
Tinh Phu ThQ
Tinh Binh Duong
Tinh Hung Yen
Tinh B~e Giang.
Tinh Thai Nguyen
Tinh Kien Giang
Tinh Thira Thien Hu8
Tinh Yen~ai
Tinh Vinh Phue
Tinh Binh Dinh
Tinh Ba Ria Viing Tau
TinhLongAn
7
Kinh doanh dUQephfun, th\le
phfun, my phfun, h6a eh~t,
v~t tu, thi8t bi y t8, xu~t
nh~p khfru nguyen ph\! li~u
lam thu5e, cae san phfun
thu5e.
CONG TY co pHAN TRAPHACO
Dja chi: 75 Yen Ninh - Ba Dinh - HaNQi
BAo cAo TAl cHiNH H<}pNHAT
Cho ho~tdQng ngay 01/01/2020 d~nngay 30/06/2020
Coo Hip bao cao tai chinhBao cao'tai chinh kern theo duQ'c trinh qay bfuIg £>6ngVi~t Nam (VND), theo nguyen t~c gia g6cva phu hgp v61 cac ChufuJ.rn\fc k~ toan Vi~t Nam, H~ th6ng k~ toan Vi~t Nam va cac quy dinh
hi~n hanh co lien quan t!].iVi~t NaIll.
Cac bao cao W chinh kern theo khong nhfun phan anh tinh hinh rei chinh, k~t qua ho!].tde>ngkinhdoanh va tinh hinh luu chuy~n ti8n t~ theo cac nguyen ~c va thong l~ k~ toan duQ'c chAp nh~
chung t!].icac nuac khac ngoai Vi~t Nam.
k~ toanNam rei chinh CllaCong ty b~t dAuill ngay 01 thang 01 va k~t thuc vao ngay 31 thang 12. -Bao cao tai chinh nay duQ'c l~p cho ho!].tde>ngti;rngay 01 thang 01 nam 2020 d~n ngay 30 thang
06 nam 2020
MTjC
Ch~ k~ toan ap d\lng , ,Doanh nghi~p ap d\lIlg che de>ke toan doanh nghi~p.
Tuyen bB v~ vi~c tuan thii chuin ml1c k~ tOlln va ch~ k~ toan ,Bao cao W chinh cua don vi duQ'c l~p va trinh bay phu hgp v61 cac chufuJ.rngc va ch~ de>ke toanVi~t Nam. Bao cao tai chinh tuan thu rnQiqui dinh clla timg chudn rngc, thong tu huang dful thgc
hi~n theo qui dinh clla Be>Tai chinh.
Ngay 22 thang 12 nam 2014, Be>Tai chinh dfi bail hanh Thong tu 56 200/2014!IT-BTC ("Thon~tu 20,0") huang dful ch~ de>k~ toan doanh ng?i~p. Th~'mgtu nay thay th~ cho cac qui diM v8 chede>ke toan doanh nghi~p ban hanh theo quyet diM so 15//2006/QD-BTC ngay 20 thang 03 nam2006 va thong tu 56 244/2009!IT-BTC ng ay 31 thang 12 nam 2009 clla Be>Tai Chinh. Thong tu200 co hi~u 19c thi hanh k~ ill ngay 01 thang-01 nam 2015 va ap d\lIlg cho nam W chinh 2015 tra
di.
Ngay 22 thang_12 nam 2014, BQ Tai chinh ban hanh thong 56 202/2014/TT-BTC ("~ong tu202") huang dan phuong phap l~p va trinh qay bao cao hQ'Pnhat. Thong tu nay thay the phan_Thong tu 161/20070T-BTC n¥ay 31/12t2007 ct}aBQ Tai chinh huang dfull~p ya ~ bay baocao W chinh hgp nhat theo Chuan rnuc ke toan so 25 "Bao cao W chinh hgp nhat va ke toan cackhoan dAu tu vao cong ty con". Thong tu nay co hi~u 19c sau 45 ngay k~ ngay ap d\lIlg chovi~c l~p va trinh bay bao cao tai chfnh hQ'P nhat Clla nam tai chinh bat dAu ho~c sau ngay
01/01/2015.
Ban Tang Giam q6c dfi ap d\lIlg Thong tu 200 va Thong tu 202 trong vi~p l~p va trinh bay bao caoW chinh hgp nhat cho ho!].tdQng ill ngay 01 thang 01 nam 2020 den ngay 30 thang 06 nam
2020.
CONG TY co pHAN TRAPHACO
Dja chi: 75 Yen Ninh - Ba Dinh - Noi
BAo cAo TAl cHiNH HQP NHAT
Cho ho~t dOng ngay d~nngay
YEU
Sau day Ia cac chfnh sach k~ toan Chlly~u duO'cCong ty ap d\lIlg trong vi~c I~p bao cao tai chinh
hQ'PnhAt:
If eYcdnh ki tmin
Vi~c I~p bao cao till chfnh hQ'PnhAtman thll theo cac Chufut m\lc k~ toan Yi~t Nam; H~ th6ng ~~toan Vi~t Nam va cac quy dinh hi~n hanh co lie~ qu~ tc.riVi~t Nam yeu cau Ban Tong Giam docphai co nhUng uac tinh va gia dinh anh ~u6ng den so li~u bao cao ve cac cong nO',tai ~an va vi~ctrinh bay cac khoan cong nO'va till san tiem tang ~i ngay I~p bao cao till chinh hQ'Pnhat ciing nhucac s6 li~u bao cao ve doanh thu va chi phi trong suM nam tai chinh. K~t qua ho~t dQng kinh
doanh th\lC t~ co th~ khac vm cac uac tinh, gia dinh d~t ra.
sir hQ'Pnh~t bao cao tai chinh
Bao cao till chfnh hQ'PnhAt bao gam bao cao till chinh clla Cong ty va bao cao till chinh Clla caccong ty do Cong ty ki~m soat (cac cong ty con) duQ'c I~p cho ho~t dQng ill ngay 01 thang 01n~ 2020 d~n ngay 31 thang 03 nam 2020. Vi~c ki~m soat nay d~t du~c khi C!lng ty co kha nangkiem soat cac chinh sach till chinh va ho~t dQng Cllacac cong ty nh~ dau tu nham thu duQ'cIQ'ifch
ill ho~t dQng Clla cac cong ty nay.K~t qua ho~t dQng ki~ doanh Clla cac cong ty con dm;rcm.ua I~i ho~c ban di trong n~ duQ'ctrinhbay trong bao cao ket qua ho~t d(>ng kinh doanh hQ'Pnhat ill ngay mua ho~c cho den ngay ban
khoan ddu tu cong ty con do.Trong truOng hQ'Pck thi~t, bao cao tai chinh clla cac cong ty con duQ'c dieu chinh d~ cac chinhs~ch k~ toan duQ'c ap d\lIl~ t~i Cong ty va cac cong ty con Ia gi6ng nhau. .Tat ca cac nghi~p V\l va so du giiia cac cong ty trong cl)ng t~p doan duO'c Ioc.rib6 khi hQ'Pnhat bao
cao till chinh.LQ'ifch Clla c6 dong khong ki~m soat !I0n~ till san thuk clla c~mg ty con hQ'PnhAt duQ'cxac dinhIa mQt chi tieu rieng bi~t tach kh6i phau von chu sO'hiiu cua co dong cua cong ty my. LQ'ifch cuac6 dong khong ki~m soat bao gam gia tri cac IQ'ifch Clla c6 dong khong ki~ni soat tc.ringay hQ'PnhAt~ doanh ban ddu (c~i ti~t xem n(>idun~ trinh bay du61 day) va phk IQ'ifch cua c6 dongkhong kiem soat trong bien dQng cua t6ng von Chll hiiu ke ngay h~ nhAt kinh do~. Cackhoan 'phat sinh ~c.ricong ty con p~ill_duQ'c phau bo ~ang img vm p~au sO'hiiu Clla c.0 dongkhong kiem soat, ke ca truOng hQ'Pso do Ian han phau hiiu cUa co dong khong kiem soattrong till san thuk Cllacong ty con. .
HQ'Pnh~t kinh doanh
Till san, cong nO'va pong nQ'tiem tang cua cong ty con duQ'c x~c dinh theo gia tri hQ'PIy tc.ringaymua cong ty con. Bat khoan ph\! tr(>inao giiia gia mua va tong gia tri hQ'PIy Clla till san duQ'cmua duQ'cghi nh~ Ia IQ'ith~ thuang mc.ri.BAt khoan thi~u h\!t nao giiia gia mua va t6ng gia trihQ'Ply cUa tai san dm;rcmua duQ'c ghi nh~ vao k8t qua ho~t d(>ngkinh doanh Clla k8 toan phat
sinh ho~t dQn~mua con~ ty ~on. ., .LQ'ifc.hClla co ~ong. thieu so, tc.ringay hQ'Pnhat kinh doanh ban dau duQ'c xac din? tren co l~cua co dong thieu so trong tong gia tri hQ'PIy cua till san, cong nO'va cong nQ'tiem tang duQ'c ghinh~. .
9
CONGTYCOpHANTRAPHACO
Dja chi: 75 Yen Ninh - Ba Dinh - Ha NQi
ttr vito cong ty lien k~t
BAo cAo TAl cHiNH H<}pNHAT
eho ky ho~t dQng ill ngay 01/01/2020 d~n ngay 30/06/2020
Cong ty li~n k~t l~ mQt cong .ty ~a Cong.ty co anh huemg ~ang. k~ nhung ~ong phai la eong tycon hay ~ong ~ h~n dOF ~ua ~ong Anh huemg dang ke the hi~n quren tham gia vao vi~cdua fa cac ql}yet dt~ ve chinh sac~ chinh va ho~t dQng eua ben nh~ dau tu nhung khong coanh huemg ve m?t kiem soat ho?c dong ki~m soat nhiing chinh sach nay.
~et ~~ h?~t dQng kinh doanh, tai ,san va cong Cllacac cong ty l~enket dugc hgp nhdt trong baocao tal chfn!1th~o phuang phap yon chu hilu. Cac khoan gop von lien ket dugc trinh bay trong
b~g can ~oi k~ to~ ~eo gi~ go.c d~gc di€~~chiT theo n?ting thay d5i trong phdn v6n go:e cuaCong ty vao phan tal san thuan coo cong ty hen ket sau ngay mua khoan dau tu. Cac khoan 10cuacong ty lien ~et vugt qua khoan gop v6n cua Cong ty t~ cong ty lien ket do (bao g6m bdt k~ cackhoan gop von dai h~ rna v~ th\Ic chdt t~o Thanh diu tu thudn cua Cong ty ~i cong ty lien ket do)
khong dugc ghi nh~.Tf~ng truang hgp_mQt cong ty Thanhvien CllaCong th\IChien giao dich vm mQt cong ty lien ketv61 Cong ty, Hiillo chua th\Ic hi~n tuang (mg vm phan gop v6n cua Cong ty vao cong ty lien ket,
dugc lo~i trir khoi bao cao tai chinh hgp nhdt;
Lvi th~ thllOUg m~i
Lgi the thuang m~i tren bao. cao tai chinh hgp nhdt la phdn ph\! trQi giua muc gia phi hgp nhdtkinh doanh so vai phdn 19i ich cua Cong ty ti-ong t5ng gia tri hgp ly Clla tai san, cong va congng ti~m tan~ cua cong tY,con, cong ty lien k~t, ho?c dan vi gop v6n lien doanh ~ ngay, th\IC hi~nnghi~p dau tu. Lgi the thuang m~i dugc coi la mQt lo~ tai san vo hinh, dugc tinh khau hao theophuong phap duang thfuIg tren thOi gian hiN d\ing uac tinh cua 19i th~ kinh doanh do trong vong 8
den 10 nam.
Lui th~ kinh doanh co duoc tir viec moo cong ty lien k~t va co kinh doanh d6ng ki~m soat dugctirili vao gia tri ghi s5 cua'cong tY lien k~t va co so kinh doanh d6ng ki~m soat. Lgi th~ kinh d9~tir vi~c moo cac cong ty con dugc trinh bay rieng nhu mQt lo~ tm san vo hinh tren bang can doi ke
toan hgp nhdt.
Khi ban cong ty con, cong ty lien ket ho?c don vi gop v6n lien doanh, gia tri con l~ Cllakhoan 19ithe thuang m~i chua khdu hao het dugc tinh vao khoan Hii/l6 do nghi~p nhugng ban cong ty
tuang (mg.
Cong cl} titi chinb
Ghi nhan ban.Tai °tai T~ ngay ghi nh~ ban ddu, tai san tIDchinh dugc ghi nh~ theo gia g6c cQng cacchi phi giao dich co lien quan tf\Ic ti~p d~n vi~c moo s~ tai san tai, chinh d9' Tm santai chinh cuaCong ty bao g6m ti~n, cac khoan tuang du~g ti~.n, cac khoan dau tu ngan h~ va dai h~ cac
khoan phm thu khach hang, phm thu khcicva cam co, qui, cuqc.
tai T~ ngay ghi nh~ ban, diu, cong tm chinh dugc ghi nh~ theo gia g6c trir d~cac chi phi giao dich co lien quan tf\Ic tiep den vi~c phat hanh cong ng tai chinh do. Cong nq talchinh cua Cong ty bao g6m cac khoan phai tra nguOi ban va phai tra khac, cac khoan vay va chi
phiphai tra.
10
(
CONG TY co pHAN TRAPHACO
Dja chi: 75 Yen Ninh - Ba Dinh - Ha Noi
BAo cAo TAl cHiNH HQP NHAT
Cho ky ho~tdong tu ngay 01/01/2020 d~nngay 30/06/2020
Tir ngay 01/01/2020 d~n ngay30/06/2020
nam
I>anh gia Il.lisau IAn ghi nh~n ban dAuHi~n tl;ri,chua co quy dinh ve danh gia l~ cong C\ltai chinh sau ghi nh~ ban ddu.
Ti~n va cac khoan hrong dtrong tiSnT~enva ~ac fhoan ~ong du~g ti~n bao g6m ti~n m~t t1;li'luy va cac ti€n girl ~ong h1;lll,cac khoan dau tu ngap h1;lll,co khil nang thanh toan cao, de dang chuyen doi thanh tien va it rili rolien quan d~n vi~c bien dQng gia trio
D1}' phong phai thu kh6 dMDI,Iphong phili thu kho doi duQ'ctrich l~p cho nhUng khoan phili thu dii qua h1;lllthanh toan ill sauthang tra len, ho~c cac khoan phai thu rna ngum nQ'kho co khil nang thanh toan do bi thanh ly, phasan hay cac kho khan tuong
Hang tAn kho 'Hang t6n kh? dUQ"cx~c diM tren C? gia thdp hon giua gia g6c va ~ia tri thufuJ.co ih~ thl,Ichi~ndUQ"c.Gia goc hci?g ton kho .bao go~ chi phi nguyen, v~t li~u trl,Ic ti~p, chi phi lao dQng trl,Ic tiepv~ chi phi san ',illat chung, neu co, de co duQ'c hang ton kho dia diem va tr1;lllgthai hi~J}tl;ri.Gi~goc Clla hang ton kho duQ'c xac diM then phuong phap binh quan gia quyen. Gia tri thuan co thethl,Ic hi~n dUQ"cdUQ"cxac dinh b~g gia ban \,fOCtinh tm cac chi phi uoc tinh d~ hoan thanh sanphdm cung chi phi ti~p thi, ban hang va phan ph6i phat sinh.
_ D6i vOi san phdm da dang, n~u thm gian san xudt luan chuy~n vuqt qua mQt chu ky kinh doanhthong thuemg ho~c d6i vOi v~t tu, thi~t bi tUng tha:y th~ co thm. gian dI,Itrii tren 12 thang thi doanhnghi~p trlnh bay la tili san dai h1;llltren Bang can doi ke toano
DI,Iphong giam gia hang t6n kho cua Cong ty dUQ"ctrich l~p the~ cac quy_dinh k~ toan hi~n hfu;1h.Theo do, Cong ty duQ'c phep trich l~p dI,Iphong giam gia hang ton kho loi thm, hong, kern pharochdt va. trong trU'emghqp gia g6c cua hang t6n kho cao hon gia tri thufuJ.co the thl,IChi~n dUQ"ctl;ri
ngay ket thuc men dQke toano
Tai san c&dinh hihJ. hinh va khiu haoTai san c6 d~ hiiu hinh duQ'ctrlnh bay theo nguyen gia trir gia tri hao mon liiy k~.
N~uyen gia tili san c6 diM hiiu hinh bao g6m gia mua va toan bQ cac chi phi ~ac lien quan trl,Ictiep d~n vi~c dua tai san van tr1;lllgthai sful sang sir d\lllg. Nguyen gia ~ai san co diM hiiu hinh gotI,Ilam, xay d\Illg bao g6m chi phi xay d\Illg, chi phi san xuat thl,Ic te phat sinh cQng chi phi Hip
d~t va ch1;l)'thu. . . " ~,..-Tai san co diM hiiu hinh duQ'c khau hao theo phuong phap duong thang dl,Ia tren then glan hUll
d\lllg uac tinh, C\lthe nhu sau:
1"
Nha xucrng va v~t ki~n trUcMay moc va thiet biPhuong ti~n v~ taiThi~t bi van phongTili san c6 dinh khac
11
15 - 2506 - 0705 - 0803 - 0605 - 15
CONGTYCOPH1NTRAPHACO
Dja chi: 75Yen Ninh - Ba Dinh - Ha NQi
BAo cAo TAl cBiNH HQPNHAT
Cho ho~tdQngtir ngay 0110112020 d~nngay 30/06/2020
C~c,kho~ I,iii,~~~hat ~inh khi t~anh Iy, ban Utisan I~ chenh I~ch giua thu nh~p tU thanh Iy va giatl1 con 11;11cua tal san va duqc gh1nh~ vao bao cao ket qua ho~t dQng kinh doanh hgp nhdt.
Tai san ea djnh vo hinh va khdu hao
Tai san c6 dinh v6 hinh th~ hi~n gia tri quy~n Su d\lIlg dfit va phArrm~m k~ toan, duqc trlnh baytheo nguyen gia trir gic:itq hao mon liiy k~ va duQ'c khfiu hao theo phuong phap dUOngthfuIg duatren thai gian su d\lIlg uac tinh. .
Chi phi xay d\fDg CO' ban dO-dang
C~c tili san dang trong qua trinh xay dvng ph\lc nwc dich san xufit, cho thue, quan tri hol;icchobat m\lc dich nao khac duQ'cghi nh~ theo gia ~6c. Chi phi nay bao gam chi phi dich va chiphi liii vay co lien quan phil hgp vm chinh sach ke toan CllaC6ng ty. Vi~c tinh khfiu hao Clla cactai san nay duQ'cap d\lIlg gi6ng nhu vm cac tai san khac, b~t ddu tU khi tai san vao tr1;lllgthai sfuI
sang su d\lIlg.
Cae khoan d~u t1r tai ehinh dai h~n
Cac kho~ ddu tu tai ~hinh duQ'cghi nh~ b~t ddu tU ngay mua khoan ddu tu va duQ'cxac dinh gia
tri ban dau theo gia g6c.
Ddu tu vao c6ng ty con la cac khoan ddu tu vao cac c6ng ty rna C6ng ty ki~m soat. Vi~c ki~m soatnay d1;1tduQ'c khi C6n& ty co kha nang ki~m soat cac chinh sach tai chinh va h01;1tdQng clla cacc6ng ty nh~ ddu tu nhiim thu duQ'clqi fch tU h01;l;tdQngCllacac c6ng ty nay.
C6ng ty lien k~t la mQt c6ng ty rna C6ng ty co anh huang dang k~ nh~g kh6ng phai .Ia c6ng tycon hay c6?g ty lie~ doanh CllaC6ng ty. Anh huang dang k~ th~ hi~n quyen tham gia vao vi~c duara cac quyet dinh ve chinh sach tai chinh va ho~t dQng Clla ben nh~ dau tu nhung kh6ng co anh
huang v~ ml;itki~m soat nhUng chinb sach Day.
Cac khoan ddu tu tren bao cao rieng duQ'cxac dinh theo gia g6c trir cac khoan giam gia ddu tu.
phong giam gia ddu tu tai chinh duQ'ctrich I~p theo cac quy dinh v~ k~ toan hi~n hanh.
Cae khoan tra trmye dai h~n
Cac khoan chi phi tra truac dai h1;lllbao g6m gia tri c6ng C\!,d\lIlg C\!,linh ki~n lo~ nb6 dii xufitdimg va duQ'Ccoi la co kha nang dem l~ lqi ich kinh t~ trong tuong lai cho C6ng ty vm thm h1;llltUmQt nam tra,len. Cac chi p¥ nay duQ'c v6n hoa dum hinh thuc cac khoan tra truac da~h1;lllvaduQ'cpharr b6 vao bao cao ket qua ho~t dQng kinh doanh, su d\lIlg phuong phap dUOngthang theo
thm gian su d\lIlg uac tinh.
Ghi nh~n doanh thu
Doanh tim ban hang duQ'cghi nh~ khi d6ng thai thoa man tAtca nam (5) di~uki~n sau:
(a) C6ng ty dii chuy8n giao phArr160 rUi ro va lqi ich g~ lien vm quy~n hUll san phfun hol;ic
hang hoa cho ngum mua;
12
CONG TY pHAN TRAPHACO
chi: Yen Ninh - Dinh - Ha NQi
BAo cAo TAl cHiNH HQP NHAT
Cho ky ho~tdQngill ngay 01/01/2020 dSnngay 30/06/2020
(b) C~ng ty khong con nfun giu quy~n quan hang hoa nhu ngum hiIu hang hoa ho~c quy~nkiem so::ithimg hoa;
(c) Doanh thu duQ'cxac dinh tuong d6i ch~c ch~;
(d) Cong ty se thu duQ'c lQ'iich kinh t~ ill giao dich ban hang; va
(e) Xac dinh duQ'cchi phi lien quan d~n giao dich ban hang.
Doanh thu cua giao dich v~ cung c~p dich V\lduQ'cghi nh~ khi k~t qua cua giao djch do duQ'cxacdinh mQt cach dang tin c~y. T~6ng hQ'Pgjao djch ye cung c~p dich V\llien quan d~n nhieu thidoanh, thu duQ'c ghi nh~ tr0!1g theo ket qua phan cong vi~c da hoan thanh ~ ngay cua ban~can 10i ke to~ do. Ket qua giao dich cung c~p dich V\l duQ'cxac dinh khi thea man tatca bon (4) dieu ki~n sau:
(a) Doanh thu duQ'cxac djnh tuong d6i ch~c ch~;
(b) Co kha nang thu duQ'c lQ'iich kinh tS tU giao dich cung c~p dich V\ldo;
(c) Xac dPm duQ'cphful cong vi~c da h~an thanh t~i ngay cua bang can d6i kS toan; va
(d) Xac djnh duQ'c chi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung c~p
dich V\ldo.
Lai ti~n glii duQ'c ghi nh~ tren co d5n tfch, duO'cxac dinh tren s6 du cac tai khoan tien glii va
" lai suat ap d\lllg.
Lai ill cac khoan dAutu duQ'cghi nh~ khi Cong ty co quyen nh~ khoan laL
Ngo~i
Cong ty ap ~\lllg xU ly chenh l~ch gi~ theo hu6p.g dful Chudn rn\l'c kS toan Vi~t Nam s6,(VAS 10) "Anh hu6ng vi~c thay doi gia hoi doai". Theo do, cac nghi~p V\l phat sinh b~gc~c lo~i ngo~ t~ duO'c chuy~n d6i theo ~ gia ~ ngay phat siJ}hnghi~p V\l. So ,du cac tai san b~gtien va cong nO'phai thu, phai tra co goc ngo~ t~ ~ ngay ket thuc nien dQ ke"toan duQ'c chuyend6i theo gia t~ ngay nay. TAt ca cac khoan chenh l~ch &ia deu duO'c phan anh ngay vaodoanh thu ho~t dQng tai chinh (nSu lai), ho~c chi phi t¥ chinh (neu thm di~rn phat sinh. L~"chenh l~ch gia do danh gia 1~ cac so du ~i ngay ket thuc nien dQ ke toan khong duO'cdUng de
chia cho c6 dong.
Chi phi eli yay
T~t ca cac chi phi lai vay duO'cghi nh~ vao bao cao kSt qua ho~t dQng kinh doanh khi phat sinh.
Cae khmin dl1 phong phai tra
Cac khoan d\l' phong phai tra duO'cghi nh~ khi Cong ty co nghia V\lnO'hi~n ~ do k~t qua ill mQtS\l'ki~n da xay ra, va Cong ty co kha nang phai thanh ~o~ nghia V\l nay: Ca,c fhOa~\ d\l',:.phongduoc xac dinh tren co uoc tinh cua Ban Tong Gicim doc ve cac khoan chi phi can thiet de thanh
tofuJ.nghia ~ nO'nay ~ ngay ket thuc ho~t dQng.
13
CONG TY co pHAN TRAPHACO
Dja chi: Yen Ninh - Ba Dinh - Ha NQi
Thu~
BAo cAo TAl cBiNH HOP NHAT
ky ho~tdQngill ngay 01101/2020 d~nngay 30/06/2020
Thu6 thu oo~p doanh nghi~p th~ hi~n tfmg gia tIi cua s5 thu6 phai tni hi~n t~i va s5 thu~ hom l~i.
S5 thu6 phai tra h!~n t~i duQ'c tiOOd\Ia tren thu OO~pchiu thu6 trong Thu OO~pchiu thu6 khacv61 OOu~ thuan duqc triOObay tren bao cao ket qua ho~t dQng kiOOdoanh vi thu OO~pchiuthu6 khong !Jao g6~ cac khoan tht! OO~phay chi phi tinh thu6 ho~c duQ'c khAu trir trong cac nfuI!khac (bao gom ca mang sang, neu co) va ngoai ra khong bao gom cac chi tieu khong chiu thue
ho~c khong duQ'ckhAu trir.
Thu6 thu OO~phom l~ duQ'ctiOOtren cac khoan cheOOl~ch gifra gia tri ghi sf, va co tinh thu6thu nh~p cua cac khoan m\lc rei sap. h9~c cong n? tren bao cao tai chinh hqp nhAt va duqc ghinh~ ~eo phuong phap bang can doi ke toano Thue thu ~~p hom l~ phai tra phai duQ'cghi nh~ch9 tat 9a cac khoan chenh l~ch ~ thm con tai san ~hue,thu nh~p hom l~i chi duqc ghi nh~ khichac chan co du nh~ tinh thue trong lai de khau trir cac khoan chenh l~ch ~ thm.
'f!1u6 thu nh~p hom l~i duqc xac diM the,o thu6 suAt d\I tinh se ap d\lllg cho tai san duqc thuhoi hay nQ'phai tra dugc thanh toano Thue thu nh~p hom l~ duQ'c ghi nh~ vao bao cao ket quaho~t dQng kinh doanh va chi ghi vao v5n chu hfru khi khoan thu~ do co lien quan d6n cac khoan
m\lc duqc ghi thkg vao v5n chu hfru.
Tai ~an thu6 thu ~~p hom l~i va ng thu6 nh~p hom 'l~ phai tra d~Q'c biJ trir khi Cong ty coquyen hqp phap de bu trir ,gifra tai san thue thu nh~p hi~p.hanh v61 thue thu nh~p hi~n hanh phainQp,va khi cac tai san thue thu OO~phom l~ va ng thue thu nh~p ~om l~i phai tra lien quan t61thue thu ,OO~pdoanh nghi~p dugc qulin ly b,m cUng mQt co quan thue va Cong ty co d\I dinh thanhtoan thue thu OO~phi~n hanh tren co thuan. .~
Vi~c xac diM thu6 thu nh~pcl)a Cong ty can c(r vao cac quy dinh hi~n h~ v~ ,thu6. Tuy nhien,nhfrng quy dinh nay thay doi theo timg thm va vi~c xac diM sau ciJng ve thue thu nh~p doanhnghi~p my thuQCvao k6t qua kiSm tra cua co quan thu6 co thfun quy~n.Cac lo~ thu6 khac duqc ap d\lllg theo cac l~t thu6 hi~n hanh ~ Vi~t Nam.
v. THONG TIN BO SUNG CHO cAc KHoAN MVC TRiNH BAy TRONG BANG CAN DOl
KEToAN
1. TrEN vA cAe KHoAN TUONGBUONG TrEN
Tienm~t
Tien giri ngan hang
Tien dang ehuy~n
Cae khoan wong duong tien (*)
30/06/2020
VND
16,900,111,089
107,647,553,314
1,262,554,286
140,120,744,590
265,930,963,279
31/12/2019
VND
29,048,375,664
178,073,178,174
344,764,800
90,000,000,000
297,466,318,638
(*) Cac khoan tuang duang ti~n thS hi~n cac khoan ti~n t~ cac ngan hang co h~ g5c khong qua 3
(ba) thang.
14
CONG TY co pHAN TRAPHACOBAo cAo TAl cHiNH HQ'PNHAT
ky ill
2. cAc KIlOAN' DAu TU TAl CHiNH NGANH~N
Cae khoan dAu tai ehfnh nglin hi;lIl
3. PHAI THU KRACH HANG
Cong ty CP dAutu Nam Duong
Cong ty CP dUQeLam D6ng
Cong ty e6 phfrn Sao Mai
C6ng ty TNHH Life Care Vi~t Nam
Cong ty CP duge phfun BAeNinh
Cae khoan phili thu khaeh hang khae
TAng
4. TRA TRUaC CHO NGUm BAN
Trful Thj Tam
Cong ty TNHH thi~t may moe Hung PMt
Cong ty TNHH Cong nghi~p Tan Vuqng
Cong ty C6 phAnXay d\IIlg - Thanh Cong
Cong ty C6 phArrGhii pMp ERP-ITG
TruOng d\ii hQcY Ha NQi
Trung tarn dUQe ly lam sang
Vi~n Ki8m nghi~m thu6c Trung uong
Tni tru6e cho cae nba cung cdp khac
TAng
5. pHAI THU KRAc
a) Nglin h,n
cAm c6, qui, eUQengAohi;lIl
Uti d\Tthu t\ii ngan hang
Phai thu khae
TAng
15
30/06/2020
VND
15,320,000,000
15,320,000,000
30/0612020
VND
26,059,335,911
5,322,381,063
3,099,592,994
2,913,393,492
. 2,674,592,517
116,943,489,487
157,012,785,464
30/0612020
VND
3,385,000,000
. 5,780,500,000
4,535,850,000
1,588,888,400
1,528,788,750
961,024,400
917,000,000
900,000,000
11,331,826,835
30,928,878,385
30/06/2020
VND
10,713,348,394
3,993,345,701
1,321,670,114
240,039,129
5,158,293,450
10,713,348,394
31/12/2019
VND
14,500,000,000
14,500,000,000
31/1212019
VND
17,607,461,193
5,262,353,991
2,578,823,063
3,333,447,647
4,599,021,521
104,707,924,532
138,089,031,947
31/1212019
VND
3,385,000,000
12,660,000
961,024,400
917,000,000
12,980,173,691
18,255,858,091
31/1212019
VND
12,690,697,953
6,314,444,450
2,090,261,670
4,285,991,833
12,690,697,953
CONG TY CO PHAN TRAPHACO
Dia 75 Ba dQ"g "gay d~n "gay
NQxAu30/06/2020
tri c6 th~ thu
Gis
31/12/2019
tri c6 th~ thu
VND VND VND VND
Gia trj cae khoan phili thu qua
h~ thanh toan ho~e chua qua6,098,154,066 64,005,449 6,098,154,067 76,723,939
h~ nhung kh6 e6 khil nMIg thu
h6i
TAng 6,0?8,154,066 64,005,449 6,098,154,067 76,723,939
(*) Cong ty xae dinh gia tri e6 th~ thu h6i elia cae khoan ng xAub~g gia g6e elia cae khoan phai thu triI d\l phong phili
thu ng~ h~ kh6 doi eua cae d6i tuc;mgnay.
CONGTYCOP8ANTRAPHACO
Dja chi: 75 Yen Ninh - Ba Dinh - Ha Noi
10. TAl sAN DJNH VO HiNH
BAo cAo TAl cBiNH H<}pNHA.T
Cho ky ho~t dong tir ngay 01/01/2020 d~n ngay 30/06/2020
Quy~n sir dl,mgPhftn m~m quan
san cA djnb voCQng
dAt blnb khac .
VND VND VND VND
sA dtrdftu 49,632,073,505 9,550,252,570 283,328,900 59,465,654,975
sA tang trang ky 584,000,000 584,000,000
Mua slim m6'i 584,000,000 584,000,000
sA dtr cuAi ky 49,632,073,505 10,134,252,570 283,328,900 60,049,654,975
GIA. TRJ HAO MON LilY Kt
sA dtrdftu 1,807,211,140 4,889,481,131 283,328,900 6,980,021,171
KhAu baa trang 82,141,285 566,637,956 648,779,241
K.h~uhao trong nam 82,141,285 566,637,956 648,779,241
sA dtr cuAi 1,889,352,425 5,456,119,087 283,328,900 7,628,800,412
GIA TRJ CON L~I
DAu 47,824,862,365 . 4,660,771,439 52,485,633,804
CuAi 47,742,721,080 4,678,133,483 52,420,854,563
_ Tl;l.ithai diBm30/06/2020, tai san c6 djnh vo hinh clla Cong ty CP Traphaco bao g6m quySn su d\lng dAt, phAn
mSm quan va tai san c6 djnh vo hi~h khlic. Chi ti~t quySn su d\lng dAt dai , C\lth~ nhu sau:
Cbi ti~t
QSD d~t ~i 255 Ton Due Thlfug - Lien Chieu - TP. DelNKng
QSD ddttl.li xli Phu6'e Ki8n - NhelBe - TP. H6 Chi Minh (*)
QSD 'ddt ~i Khu Do thi m6'i Hoa VUI;mg- TP. Nam DiM
QSD d~t ~i P.Vinh Tan - Vinh - NgM An (thua 581)
QSD ddt tl.liP.Vinh Tan - Vinh - NgM An (thua 582)
QSD ddt ~i Khu Do thi Vinh i)i6m Trung - Nha Trang
QSD ddt ~i Khu Do thi m6'i Cao Xanh - TP Hl.iLong
QSD ddt ~i Khu do thi mm phia Tay, PhuOng Thanh Blnh, T.ph6 Hai
Duong
. QSD d~t ~i xa Tan Quang - Viln Hung Yen (**)
QSD ddt tl.li10Kl, K2 khu IV, khu do thi B~e dl.lilQLe LQi - PhuOng
Dong Huang - TP Thanh Hoa
QSD d~t ~i 037 My Thl.lDhHung, PhuOng 6 - TP My Ti6n Giang
QSD ddt ~i 2 phuOng Di~n K€ - TP B~e Giang, Tlnh B~e Giang
18
Di~n tfch tiSn
283.10 2,618,528,525
234.60 7,795,378,640
288.75 2,350,425,000
307.20 1,290,240,000 .~
301.80 1,267,560,000
306.00 1,873,777,089
340.00 3,049,800,000
3,518,560,000
4,972,028,674
3,500,078,454
2,710,406,558
1,845,000,000
CONG TY pHAN TRAPHACO
Dja chi: 75 Yen Ninh - Ba Dinh - N9i
BA.O CA.O TAl cHiNH HQP NHAT
Cho ho~t d9ng ill ngay 0110112020 d~n ngay 30/06/2020
(mZ)
1,454,200,000
3,518,398,650
3,620,363,636
3,731,036,944
205.10
199.70
147.50
270.00
QSD d~t t\li phuOng Minh Phuong - TP Vi~t Tri - PM ThQ
QSD t\li phuOng Xuan An, TP Phan Thi~t, Tinh Binh Thij~
QSD d~t t\li 61 D6ng Da - Vinh L~e - TP ~eh Gia - tinh Kien Giang
QSD .d~t t\li thira d~t s6 630, 631, 632 - ban <16s6 19, phuOng Gia
Sang, TP Thai Nguyen
QSD d~t t\li Daklak 516,291,335
TAng 49,632,073,505
(*) Quy~n sir d\1Ilgddt ~i xa Phuac Ki~il, huy~n Nha Be, thanh ph6 H5 Chi Minh g5m 02 thira, thira 647 co. t6ng di~n tich 652m2 vai thm he;msir d\U1glau dai, thira 646 vai t6ng di~n tich 224m2 vai thm he;msu d\1Ilg
d~n ngay 27/08/2016.
(**) Quy~n sir d\U1gddt ~i Tan Quang - Van Lam - Hung Yen vai di~n tich 31.047m thm he;msir d\1Ilg .
35 nam ill ngay 03/4/2003 d~n 03/04/2038.
11. PHAI TRA NGUOI BANNGAN ~ vA NGUOI MUA TRA TIEN TRUOC
30/0612020
Phai tra ngtrOi ban ngAn h:,n
C6ng ty TNHH Nanum CNC
Cong CP baa bl in Nong nghi~p
Khaeh hang khae
b) Tl}m frog tir khach hang
Ngum roua tra ti~n truoe
TAng
101,070,771,697
23,869,167,776
2,074,250,965
75,127,352,956
79,995,178
79,995,178
101,150,766,875
31/12/2019
102,706,696,269
17,160,011,305
5,394,441,454
80,152,243,510
167,908,888
167,908,888
102,874,605,157
12 TImE v KHoAN pHAI NQP NHA NlfOC
nlim
Thu~ gia tri gia tang
Thu~ GTGT hang nh~p kh~u
Thu~ xudt, nh~p khAu
Thu~ thu nh~p doanb nghi~p
Thu~ thu nh~p ea nhan
Thu~ khae
Tang
4,366,958,461
16,703,240,460
3,526,118,044
.224,960
24,596,541,925
pbai nQp tb\l'C nQp
trong trong
21,556,740,501 24,295,805,279
2,406,222,695 2,406,222,695
380,839,519 380,839,519
21,022,483,523 24,667,395,076
6,384,521,346 7,664,440,023
1,615,615,880 1,513,426,445
60,373,111,939 59,414,702,592
1,627,893,683
13,058,328,907
2,246,199,367
102,414,395
17,034,836,353
.19
CONG TY co PHAN TRAPHACO
Bja chi: 75 Yen Ninh - Ba Blnh - Ha Noi
13. CHI pHi PHAI TRA NGAN H~N
BAo cAo TAl cHiNH HQ'P NHAT
Ch.oky ho~t dong ill ngay 01/01/2020 d~n ngay 30/06/2020
30/0612020 31/1212019
VND VND
Cac khoan chi~t khftu phiii tni cho khach hang 5,007,384,356 15,344,335,246
Chi phi tlii vay 243,898,866 222,241,527
Chi phi quang cao 4,539,071,364
Chi phi cho CTV 12,008,430,502 8,950,950,439
Chi phi khac 5,499,652,904 2,834,881,637
Tang 27,298,437,992 27,352,408,849
14, pHAI TRA NGAN H~N KHAc
30/06/2020 31/1212019
VND VND
Kinh phi cong doan 236,058,127 150,772,589
BHXH, BHYT, BHTN 763,184,075 578,995,866
ThU lao cho HQi dAng quan trj va Ban ki~m soat 401,192,178 135,000,000
Cd tlr~ phiii tra cho cac cd dong 43,449,298,642 85,108,875,478
Cac doi tuQ11gkhac 2,726,701,429 2,535,293,236
Tang 47 ,576,434,452 88,508,937 ,169
15 VAY VA NQ THUE TAl CHINH
31/1212019 PhIlt sinh trong 30/0612020
co khii nAng co khii nAng
Chi tieu Gili trj trii nQ' Tiing Giiim Gis trj trii nQ'
VNf) VNf) VND VND VND VNf)
Yay ngAn hlJn 34,434,000,000 34,434,000,000 18,467,000,000 (17,967,000,000) 35,434,000,000 35,434,000,000
Yay ngan hang
ngful h~
VayNHdaih~
d€nh~ tra 33,934,000,000 33,934,000,000 18,467,000,000 (17,467,000,000) 34,934,000,000 34,934,000,000
Yay dai h~ d~n
h~ tra d6i
tuQ11gkhac 500,000,000 500,000,000 500,000,000 (500,000,000) 500,000,000 500,000,000
Yay dili hlJo 144,423,529,160 144,423,529,160 (17,967,000,000) 126,456,529,160 126,456,529,160
Vaydai h~ 142,923,529,160 142,923,529,160 (17,467,000,000) 125,456,529,160 125,456,529,160
Yay d6i tuQ11g
khac 1,500,000,000 1,500,000,000 (500,000,000) 1,000,000,000 1,000,000,000
CQog 178,857,529,160 178,857,529,160 (35,934,000,000) 161,890,529,160 161,890,529,160
Trong do:
- S6 phiii lni trong vang 12 thang
- S6 phili tra sau 12 thang
34,434,000,000
109,989,529,160
35,434,000,00C
91,022,529,16C
CONG TY pHAN TRAPHACO
Dja chi: 75 Yen Ninh - Ba Dlnh - Ha NQi
Cac khoan vay g6m cac hgp d6ng tin d\lng :
BA.O CA.O TAl cHiNH HQP NHAT
Cho hOl}.tdQng tir ngay 01/01/2020 d~n ngay 30/06/2020
(i) ThB hi~n khoan vay theo HQ'P d6ng tin d\lng s6 01/20 15-IIDTDDAlNHCTl70- Traphacosapa ngay 26
thang 10 nam 2015 ky gifra Cong ty TNHH MTV TraphacoSapa (cong ty con cua Cong ty) va Ngan hang
TMCP Cong thuang Vi~t Nam - Chi nMnh Yen Bai. Hl}.nmuc cho yay la 12.000.000.000 VND, m\lc dich
vay dBthanh toan cac chi phi ddu tu d\l an nba may ch~ 1;>i~n,kinh doanh duO'c li~u, duO'c phAro, th\lC phfun
chuc nang tl}.iKhu cong nghi~p Dong Ph6 Moo. Th01 hl}.ncho yay 1a 84 thang kBtir ngay giai ngan ddu tien.
Uii sudt tha n6i, lili yay duO'ctra hang thang, g6c duO'ctra trong th01 gian 25 lien ti~p tren cO" ky hl}.n3
thang mQt IAn, th01 gian an hl}.nnO'g6c la 9 thang kB tir ngay giai ngan ddu tien. Cong tY TNHH MTV
TraphacoSapa dil sir d\lng nha cira, v~t kiBn trUc va may m6c, thi~t hi d~ th~ chdp cho khoan vay nay.
(ii) Th~ hi~n khoan vay theo Hqp d6ng cho yay d\l an ddu tu s6 350/2017-IIDCVDADTINHCTl24.
TRAPHACO HUNG YEN ngay 31 thang 8 nam 2017 kY giua Cong ty TNllli Traphaco Hung Yen (con~
ty con cua Cong ty) va Ngan hang TMCP Cong thuang Vi~t Nam - Chi nhanh Ba Dinh. Hl.iDmuc cho va)
la 250.000.000.000 VND, m\lc dfch d~ thanh toan cac chi phi ddu hQ'PpMp cua an Nha may san xud
DuQ'c Vi~t Nam. Thai hl}.ncho vay la 84 thang k~ tir ngay ti~p theo ngay giai ngan ddu tien. Lili sudt thi
n6i, lili vay duO'c tra hang thang, g6c duO'ctra trong thai, gian 24 ky lien tiBp tren cO" hl.iD3 thang mQ
lAn,thai gian an hl}.nnO'g6c la 12 thang k~ til ngay ti~p theo ngay giai ngan ddu tien. Tai san dam bao chI
khoan vay hao g6m toan bQmay m6c, thi~t hi hinh thanh tir an Nha may san xudt DuO'cVi~t Nam, bal
gAm nhung khong gi6"ihl.iD:Day chuy~n san xudt thu6c vien, day chuy~n san xudt thu6c nu6"c-siro, thu6,
nh6 mllt-nh6 mlii; tili san glln li~n v6i ddt hinh thanh tir an Nba may san xudt DuO'cViet Nam; hao llinl
vay v6n cua Cong ty C6 phdn Traphaco c6 gia tri t6i thi~u 250 VND trang thai gian du nO'khoan yay.
\
(iii) ThB hi~n khoan vay thea Hqp d6ng tm d\lng s6 01/20 17/HDTD/QBVMT -TRAPHACO ngay 07 thang
nam 2017 ky gifra Cong ty TNHH Traphaco Hung Yen (cong ty con cua Cong ty) va Quy Bao v~ Me
wang tinh Hung Yen. s6 ti~n yay la 2.000.000.000 VND, m\lc dich vay d~ ddu mua slim trang thiBt t
khu xir Iy nu6"c thai cua Nha may san xudt DuO'cVi~t Nam. Th01 hl.iDcha yay la 5 nam kBtir ngay kYhO'
d6ng. Lili suftt khaan vayc6 dinh 3,6%/nam, duO'ctra hang quy, g6c duO'ctra tr~ng th01 gian 4 nam tren c '.
01 nam mQt IAn,thai gian an hl.iDnO'g6cla 01 nam k~ tir ngay ky hqp dAng. Khoan yay duO'cdam' b!i /
hai hilOlilnh vay v6n cua ngan hang.
Doanh thu ban hang va eung djeh V\I
V\l
, Cae khoan giam trir doanh thu
21
Tir ngay 0110112020
30/0612020
849,644,726,512
708,641,592,040
139,784,282,166
1,218,852,306
1,427,009,493
1,427,009,493
848,217,717,019
Tir ngay 0110112019
30/06n019
799,965,588;814
654,931,060,487
142,705,647,153
2,328,881,175
3,971,491,219
3,971,491,219
795,994,097,595
CONG TY co pHAN TRAPHACOBAo cAo TAl cBiNB HQP NHAT
Dja chi: 75 Yen Ninh - Ba Dinh - Ha NQitUna 0110112020 d~n n a 30/0612020
17. GIA VON HANG BAN VA DlCH VV CUNG cApTir ngay 0110112020 Tir ngay 0110112019
d@n30/0612020 d@n30/0612019
VND VND
Gia v5n cua thfmh ph~rn dll ban282,574,221,779 240,967,135,995
Gia v5n cua hang h6a dll ban118,836,237,205 128,605,741,773
Gia v6n cung cdp djch V\l243,217;147 387,769,989
TAng401,653,676,131 369,960,647,757
18. DOANH THU HO~T DQNG TAl CHiNHTir ngay 0110112020 Tir ngay 0110112019
4@n30/0612020 d@n30/0612019
VND VND
Llli ti~n glii, ti~n cho yay 2,583,432,921 2,129,262,338
un chenh l~ch tl gia dll thl,lChi~n 115,164,961 17,760,066
Doanh thu tAichinh khac356,448,892
TAng 2,698,599,821 2,503,471,296
19. cm PHi TAl CHINHTir ngay 0110112020 Tir ngay 0110112019
d@n30/06/2020 d@n30/0612019
VND VND
Ui ti~n yay 6,668,543,648 9,181,769,793
chenh l~ch tl gia 74,760,433 27,066,322
chBnh l~ch tl gia chua th\lC hi~n 10,028,033
TAng 6,743,304,081 9,218,864,148
20 CHI PHi SAN xuAT KINH DOANH THEO YEU TO 5
Tir ngay 01/0112020 Tir ngay 0110112019
d@n30/0612020 d@n30/0612019
Chi phi nguyen li~u, v~t Ii~u 219,423,172,565 209,476,280,083
Chi phi nhan cong 153,262,049,330 145,283,793,501
Chi phi khdu hao tfli san c6 diM 40,784,616,123 40,928,253,350
Chi phi djch V\l rnua ngoai 89,844,312,458 74,125,008,976
Chi phi b!ng ti~n 119,378,238,259 133,400,392,128
TAng 622,692,388,735 603,213,728,038
22
CONG TY PHAN TRAPHACO
Yen mnh -
Chi phf quan doanh nghifp phBt sinh trong ky
Chi phi luang
Cac khoan chi phi kMc
Cac khoan chi phf ban hang phSt sinh trong ky
Chi phi nMn vien
Chi phi quang cao
Chi~t kh:1uban hang
Cac khoan chi ph[ ban hang khac
CHI PHi BAN HANG vA CHI PHi QUAN LV DOANH NGH~P
Til' ngay 01/0112020
d~n 30/0612020
VND
103,900,580,243
49,274,970,032
54,625,610,211
227,129,286,525
65,400,856,731
34,771,901,718
33,880,526,677
93,076,001,399
Tir ngay 01/01/2019
d~n 30/0612019
VND
107,309,356,180
54,305,196,985
53,004,159,195
221,425,178,812
59,469,416,946
41,848,572,435
25,396,605,209
94,710,584,222
23. LAI CO BAN TREN c6 PHIEU
LQi nhu~ trong kY
Di~u chinh giam do qun trfch qui khen thuemg, phUc lQi (*)
LQinh~ sau thu~ phan b5 cho c5 dong so hfru c5 phi~u ph5
thong cua cong ty my
S5 bInh quan gia quy8n clia c5 phi~u ph5 thOng d~ tfnh HiiC(1 -
ban tren c5 phi~u
. Liii cO'ban tren c6 phi~u
Niim nay Nam trmYc
VND VND
80,824,420,333 65,392,579,075
(7,857,232,530) (6,465,751,317)
72,967,187,803 58,926,827,758
41,450,540 41,450,540
1,760 1,422
24. cAc KHoAN MVC NGOAI BANG CAN D61 Kt ToAN
1. Ngo~i t~ cac lo~i
2. NQ'kh6 dbi dli xu
30/0612020 31/1212019
79,662.86 6,657.00
VND 2,560,552,240 2,560,552,240
25. CAM KET TRUE HO~T DONG
Chi phi thue ho~t dQng t5i thi~u dli duQ'cghi nh~ vao baa
cao k~t qua kinh doanh trong ky
24
Tir ngay 01/0112020
d~n 30/0612020
VND
2,195,439,502
Tir ngay 01/0112019
d~n 30/0612019
VND
1,791,767,372
CONG TY pHAN TRAPHACO
Dja chi: 75 Yen Ninh - Ba Dinh - HaNQi
BAo cAo TAl cHiNH H<}pNHAT
Cho hOl.ltdQngill ngay den ngay
T(JingiIy kit thue kjJki toan, Cong ty e6 eae eam kit thue hO(JttJ9ng khong hity ngang v6i l;eh biiu thanh toan nhu
Trang vong 1 nam
nam thu hai d~n nlim tM nam
Sau 5 nam
30/06/2020
.VND
4,789,953,385
12,791,504,154
18,405,381,354
35,986,838,892
30/06/2019
VND
3,850,534,884
10,857,845,987
9,804,622,200
24,513,003,071
26. BQ P~N THEO LINH KINH DOANH THEO KHU BfA LY
HOl;ltdQng san xudt kinh doanh chinh cua Cong ty Ia ~an xudt kinh doanh dugc phfun. Trang Cong
ty khong co hOl;ltdQng san xudt kinh doanh nao khac trQng yeu, theo do, thong tin tai chinh trinh bay
tren bang can d6i k~ toan tl;lingay 30 thang 06 nam 2020 va doanh thu, chi phi trinh bay tren bao cao
ket qua hOl;ltdQng kinh doanh cho hOl;ltdQng tU ngay 01 thang 01 nam 2020 den ngay 30 thang 06
nam 2020 lien quan d~n hOl;ltdQng san xudt kinh doanh duQ'cphfun. Doanh thu, gia v6n theo timg hOl;lt
dQng kinh doanh duQ'ctrinh bay tl;liThuyet minh s6 16 va s6 17 (Thuyet minh b6 sung cho ket qua hOl;lt
dQngkinh doanh) .
.Cong ty khong co hOl;ltdQng kinh doanh nao ngoai Ianh th6 Vi~t Nam; do v~y, Cong ty khong co bQ
ph~ kinh doanh theo khu dja Iy nao ngoai Vi~t Nam.
27. NGHI\tP VVvA 86 DU v61 cAe BEN LIEN QUAN
Thu nh~p cua cac thanh vien HQi dAng quan trj va Ban TAng giam dOc
28. GIA.ITRiNH BIEN BONG LQI NHU~N
ThlJChi~n nghia cong b6 thong tin dinh cua t6 chuc niem yet tl;li Giao djch chl'mg khoan
thlinh ph6 H6 Chi Minh, Cong ty C6 phfut Traphaco chUng khoan:TRA) xin giai trinh bi~n dQng
k~t qua hOl;ltdQng kinh doanh hc;rpnhdt tl;lithm di~m Qui 2/2020 so vai Qui 2/2019 nhu sau:
Luong thuimg
Lgi nh~ sau thu~
thunh~p DN
2/2019
27.602.192.685 VNf)
25
Til" ngay 0110112020
din 31102/2020
VND
5,535,204,599
2/2020
49.024.003.732 VNf)
Til"ngay 0110112019
din
VND
4,738,024,642
Chenh lech
77,61%
CONG TY TRAPHACO
Dja chi: 75YenNinh - Ba Dinh - Ha NQi
TAl NHAT
Cho hOl;ltdQngtir ngay 01/01/2020 d€n ng~y30/06/2020
Co S\l' ehenh l~eh 19i nhu~ nhu tren la do mQt s6 nguyen nhan saU :
+ Ty trQng chi phi ban hang tren doanh thu thudn giam 8,71% so vOi eimg 2019
+ Ty trQng chi phi quan ly doanh nghi~p tren doanh thu thudn giam 3,72% so vOi eimg 2019.
La nguyen nhan ehinh lam eho k~t qua kinh doanh hgp nh~t qui 2/2020 bi~n dQng tang 77,61%
so v6i qui 2/2019.
Tren day la giai trinh lam ro hon v~ ket qua kinh doanh hap nh~t qui 2/2020 eua Cong ty e6 phdn
Traphaeo.
(hang 07 niim 2020
iam
Dinh Trung Ki~n
NgtrOi l~p
Nguyin Thj Ng(JcThuy