f--------~-~-~-~-~-------~-------------~-~-~-~-~-----~-II I

, CONG TY coPHAN T~P DOAN THEP TIEN LEN ,I I

! MST: 3 6 0 0 5 12 8 3 0 !! ----------//---------- !, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I

i BAo cAo TAl CHINH HOP NHAT iI • I

I Quy4nam2017 II I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I! ,, II ,, II ,, II ,, I

I ,

! iI

I

! G4A Khu ph6 4, Phuirng Tan Hi~p, Thimh ph6 Bien Hoa, Tinh Dfing Nai il ~ ~_~___________ ~

--------------------~

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, PhtrongTan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

N(H DUNG

BAo cAo TAl CHINH HQP NHAT QUY 4/2017

Trang

Bao cao cua Ban T6ng Giam d6c 02-03

Bang can d6i k~ toan hop nhat

Bao cao k~t qua hoat dQng kinh doanh hop nh§t

Bao cao luu chuyen ti€n t~ hop nhat

Thuyet minh bao cao tai chinh hop nhat

Giai trinh chenh lech s6 lieu tren bao cao k~t qua hoat dQng kinh doanh hop nhat

quy 4 nam 2017 va cung ky narn truce

04-05

06

07-08

09-31

32-33

1\

- 1 -

CONG TY CO PHAN T ~P DoAN THEP TIEN LEN

G4A, Kim ph6 4,Phuong Tan Hi~p,Thanh ph6 BienHoa, Tinh D6ng Nai

Bao cao tai chinh hQ'Pnhat

Cho ky k~ toan ttl' 0 I II 0/20 17 d~n31/12/2017

BAo cAo CVABANTONG GIAM DOC

Ban T5ng Giarn 06c Cong ty C5 phan T~p doan ThepTi€n Len (sauday goi t~t la "Cong ty") trinh bay Bao cao cuaminh va Bao cao tai chinh hopnh,lt cua Congty cho nam tai chinhk€t thuc ngay3 1thang 12 narn2017.

CONG TY

Cong ty ce phan Tap dean ThepTi€n Len duoc chuyenddi ttl" Cong TNHH Ti~n Len c6 chungnhan dang ky kinhdoanh s6 4702000255 d.pngay 22 thang 11 nam 2001 thanh congty cd phan; hoat dongtheo Gi~y chung nhan dangkydoanh nghiep cong ty cd ph§n s6 3600512830 dang ky I§n d§ungay 18 thang 08 nam 2009, dang ky thay d6i I§nthir 9ngay 07 thang 12 nam 2017 doSa K~ hor;tchva D§u tu Tinh D6ng Nai d.p.

Tn.! sa cila Cong ty tr;ti:G4A, Khu ph6 4, PhuCrng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

HOI DONG QUA.N TR1, BAN TONG GIAM DOC vA BAN KIEM SOAT

Cac thanh vien cua H(>io6ng Quan tri trong nam va tr;tingay I~p bao cao nay bao g6m:

Ong Nguy~n Mr;tnhHa Chil tich

Ong Nguy~n Van Quang Uy vien

Ba Phr;tmThi H6ng Uy vien

Ong Duang Quang Binh Uy vien

Ong D~ng Tu~n Dr;ti Uy vien

Cac thanh vien cua Ban T6ng Giam d6c oa oi~u hanh Congty trong nam va tr;tingay I~p bao cao nay bao g6m:.\,

Ba Phr;tmThj H6ng T6ng Giam d6c

Ong Nguy~n Van Quang Ph6 T6ng Giam d6c

Ong Duang Quang Binh Ph6 T6ng Giam d6c

Ba Dao Thi Kim Loan K~ toan truo'ng

Cac thanh vien cua Ban Ki€m soar bao g6m:

Ba Truang Thi Thu Hi~n Tru&ng ban

Ba Le Thi H6ng Li~u Thanh vien

Ba Cao Thi Hoai Thu Thanh vien

Ba Nguy~n Thi Tam Thanh vien

Mi~n nhi~m theo Nghi quy~t s601/2017INQ-HDCD ngay 12/03/2011

Theo Bien ban DHDCD thuCrng nien nam 2017 ngay12/03/2017

B6 nhi~m theo Nghi quy~t s601/2017INQ-HDCD ngay 12/03/2017

CONG BO TRAcH NHIJ):M CVA BAN TONG GIAM DOC DOl V6I BAo cAo TAl CHiNH HOP NHAT

Ban T6ng Giam d?c Cong ty chiu trach nhi~m v~ vi~c I~p Bao cao tai chinh hQ'Pnh~t phan anh trung th\TC,hQ'PIy tinhhinh hor;ttd(>ng, ket qua hor;tt,d(>ng kin~ doanh va ,tinh hinh lu'u chuySn ti~n t~ cua Cong ty trong nam. Trong qua trinhI~p Bao cao tai chinh hQ"PnMt, Ban Tong Giam doc Cong ty cam k~t da tuan thu cac yeu du sau:

Xay dl,rng va duy tri ki6m soat n(>ib(>rna Ban T6ng Giam d6c va Ban quan tri Cong ty xac dinh la dn thi~t dSda~ b~o cho vi~c I~p va trinh bay Bao cao tai chinh hQ"Pnh~t khong can sai s6t trQng y~u do gian I~n ho~c donham Ian;

-2-

CONG TY CO PHAN T ~P BOAN THEP TIEN LEN

G4A, Khu pho 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh Dong Nai

Bao cao tai chlnh hop nhat

Cho ky k€ toan nr 0III 0/2017 o€n 31/12/2017

Lila chon cac chfnh sach k€ toan thichhopva ap dung cac chinh sach nay mot each nh~t quan;

Dua ra cac danh gia va du doan hop Iy va th~n trong;

Neu r5 cac chuan muc k€ toanducc ap dung coducc tuan thu hay khong, co nhfrng ap dung sai lech trong y€ud€n muc dn phai cong b6 va giai thich trong Bao cao tai chinh hop nhat hay khong;

Lap va trinh bay cac Bao cao tai chinh hop nhat tren cosa tuan thu cac Chuan m\1'Ck€ toan, Ch€ 0(>k€ toan doanhnghiep Viet Nam va cac quy oinh hi~n hanh co lien quan d€n vi~c I~p va trinh bay Baa cao tai chinh hQ'pnh~t;

L~p cac Bao cao tai chinh hqp nh~t dl,J'atren cosa hOC;lto(>ng kinh doanh lien t\1C,trt1'trU'ang hQ'Pkhong th~ chor~ng Cong ty se ti€p t\1ChOC;lto(>ngkinh doanh,

Ban T6ng Giam d6c Cong ty oam bao r~ng cac s6 k€ toan duQ'c luu gill d€ phan anh tinh hinh tai chinh cuaCong ty, vaimllC d(>trung th\1'c, hqp Iy tC;lib§t ClI thai di~m nao va dam bao r~ng Baa cao tai chinh h9'P nhfit twin thu cac quy dinhhi~n hanh cua Nha nuac, D6ng thai co trach nhi~m trong vi~c baa dam an toan tai san cua Cong ty va thl,J'chi~n cacbi~n phap thich hQ'pd~ ngan ch~n, phat hi~n cac hanh vi gian I~n va cac vi phC;lmkhac,

Ban T6ng Giam d6c Cong ty cam k€t r~ng Bao cao tai chfnh h9'P nh~t dil phan anh trung th\1'Cva h9'P Iy tinh hinh taichinh cua Congty tC;lithai di€m ngay 3 I thang 12 nam 2017, k€t qua hOC;ltd(>ngkinh doanh va tlnh hinh luu chuy~n ti€nt~ cho ky k€ toan k€t thuc cling ngay, phli hqp vai Chuiin ml,J'c,Ch€ 0(>k€ toan doanh nghi~p Vi~t Nam thea dungthong to'200/2014/TT/BTC ngay 22/12/2014 cua B(>tai chinh va tuan thu cac quy dinh hi~n hanh co lien quan o€n vi~cI~p va trinh bay Bao cao tai chinh hQ'pnh§!.

Cam k~t khac

Ban T6ng Giam d6c cam k€t r~ng Cong ty khong vi phC;lmnghTa V\1cong b6 thong tin thea quy dinh tC;liThong to's6ISS/201S/TT-BTC ngay 06 thang 10 nam 201S cua B(>Hi chinh huong d§n v€ vi~c cong b6 thong tin tren thi trU'o'ngchu'ng khoan,

1/

Thay m~t Ban T6ng Giam 06c

1\9

~

Chu tich H(>id6ng quan tri

D6ng Nai, ngay 27 thang 01 n{lIn 2018

- 3 -

CONG TY CO PHA.N T ~P DO AN THEP TIEN LEN

Bao cao tai chinh hop nhfitG4A, Khu ph6 4, Phuong'TanHiep,Thanh Eh6 Bien Hoa, Tinh D6ng Nai Cho k~ k~ roan nr01110/20 17 d~n31112/2017

BANG CAN DOl KE ToAN HQP NHATTai ngay 31 thang 12 narn 2017

MaTAl SAN Thuyet 31112/2017 0110112017

s6 minh VND VND

100 A. TAl SAN NGAN H~N 2,262,293,664,556 1,771,901,209,296

110 1. Ti~n va cac khoan tuong duo'ng ti~n 3 160,182,246,769 85,175,085,583III I. Ti€n 81,143,663,130 44,684,379,519112 2. Cac khoan tuong duong tien 79,038,583,639 40,490,706,064

120 II. D§u tu tai chinh ngh han 4 5,687,847,979 10,969,265,025121 1. Chung khoan kinh doanh 7,760,015,535 17,202,950,886122 2. Du phong giam gia chung khoan kinh doanh (2,072,167,556 ) (6,233,685,861 )

130 III. Cac khoan phni thu ng~n han 613,070,498,521 271,776,478,184131 1. Phai thu ngan han ella khach hang 5 585,982,881,373 231,788,795,209132 2. Tra truce eho nguoi ban ngan han 23,776,328,562 25,647,413,515135 5. Phai thu v€ eho yay ngan han 10,620,000,000 10,620,000,000136 6. Phai thu ngan han khac 6 6,181,783,036 6,559,562,191137 7. DV phong phai thu ng~n han kh6 doi ( 13,490,494,450) (2,839,292,73 J)

140 IV. Hang t6n kho 7 1,477,033,698,466 1,393,933,544,679141 1. Hang t6n kho 1,499,863,608,722 1,414,547,457,418149 2. Du phong giarn gia hang t6n kho (22,829,910,256 ) (20,613,912,739) ~

;...-

150 V. Tai san ng~n han khac 6,319,372,821 10,046,835,8251. Chi phi tra truce ng~n han C151 8 688,477,113 704,161,403

~152 2. Thu€ gia tri gia tang duoc khau trLr 5,630,895,708 9,342,652,843153 " Thu~ va cae khoan khae phai thu Nha mrae 16 21,579

1.J.

~

"200 B. TAl SAN DAT H~N 629,695,511,531 621,924,923,999::::;

210 l. Cae I{hoan phai thu dai h~n 10,600,000 10,600,000216 6. Phai thu dai h\ln khae 6 10,600,000 10,600,000

220 U. Tili siin c6 djnh 309,656,710,532 327,164,715,799221 1. Hi san e6 djnh hU'uhinh 10 187,80 I ,635,557 205,030,467,684222 Nguyen gia 364,938,997,378 363,052,370,099223 Gia trj hao mon luy k~ (177,137,361,821) (158,021,902,415)227 3. Hi san e6 djnh vo hinh II 121,855,074,975 122,134,248,115228 Nguyen gia 131,160,907,720 130,115,306,720229 Gia trj hao mon luy k€ (9,305,832,745 ) (7,98 J ,058,605)

230 III. B§t dOng san d§u tu' 12 26,005,034,255231 Nguyen gia 26,005,034,255

240 IV. Tili san do' dang dai h~n 9 64,378,274,440 89,515,555,921242 2. Chi phi xay dl,rngCO' ban dO' dang 64,378,274,440 89,515,555,921

250 IV. D§u ttl' tai chfnh dai h~n 4 217,417,533,742 192,719,868,209252 2. £)~u tll' van eong ty lien k~t, lien doanh 217,417,533,742 192,719,868,209260 V. Hi san dai h~n khac 12,227,358,562 12,514,184,070261 1. Chi phi tra tm6e dai h:;ll1 8 12,227,358,562 12,514,184,070270 TONG C(>NG TAl SAN

2,891,989,176,087 2,393,826,133,295- 4 -

e6NGTyeDPHANT~PDOANTHtPTdNLtN

G4A, Khu pho 4, Phuong'TanHi~p,Thanh pho Bien Hoa, Tinh D6ng Nai

Bao clio tai ehinh hop nhilt

Cho ky k€ toan ttl' 011 I0/20 17 d€n 31112/2017

BANG CAN DOl KE ToAN H<}P NHATT~i ngay 31 thang 12 nam 2017

(ti~p theo)

Mlisa

Thuy~tminh VND

3111212017NGUDN VON

300 A. NO' PHAI TRA

310 l. NQ'ngan han

311 1. Phai tra nguoiban ngan han

312 2. Nguoi mua tra tien truce ngan han

313 3. Thu€ va cac khoan phai nop Nha nuoc

314 4, Phai tra nguoi lao dong

315 5, Chi phi phai tra ng~n han318 8. Doanh thu chuathuc hien ngan han

319 9. Phai tra ngan han khac320 10. Yay va no thue tai chmh ngan han322 12, Quy khen thuong, phucIQ'i

330 II. NQ'dai han337 7. Phai tra dai han khac

400 B. VON eHU SOHUU

1,320,796,150,868

1,320,647,150,868

13 313,947,955,378

2,281,103,271

16 35,106,029,065

6,405,529,227

14 3,213,865,775

15 1,431,669,796

17 953,006,773,130

5,254,225,226

149,000,000

15 149,000,000

1,571,193,025,219

410 J. V6n chu so' hflu411

18 1,571,193,025,219

929,623,130,000

929,623,130,000

1, Y6ng6pcuachus6hfru

cd phieu phd thongco quyen bieu quyet411a -

411b

412

cdphieu uu alii

2. Thang du v6n c6 phan 21,743,395,153

(8,993,360,790)

51,546,932,622

548,290,757,581

207,545,421,504

340,745,336,077

28,982,170,653

415 5. C6phi€uquy

418 8, Quy d~u tu phat tri€n

421 11, LQ'inhu~n sau thu€ chua phiin ph6i

LN ch~ta phdn ph6i lfly ki ain cu6i kytnro'c

LN chua phdn ph6i ky nay

429 13, LQ'iich c6 dong khong ki€m soar

440 TONG e<)NG NGUDN VON 2,891,989,176,087

Da Thj Kim Dung

Nguo'i I~p

D6ng Nai, ngay27 thang 01nam 2018

K€ toan tmong

- 5 -

01101/2017

VND

1,083,987,954,593

1,083,832,154,593

103,765,251,200

15,985,001,879

38,016,018,602

6,693,770,636

1,187,782,860

72,000,000

2,585,591,103

909,660,303,087

5,866,435,226

155,800,000

155,800,000

1,309,838,178,702 ~'C

1,309,838,178,702 A'

0846,455,640,000 E846,455,640,000 tf

......21,743,395,153 ~(8,993,360.790)

51,546,932,622

373,898,475,504

(83,008,033,868)

456,906,509,372

25,187,096,213

2,393,826,133,295

~nh Ha

Chu tich HQid6ng quan tri

C6NGTyc6PHANT~PDOANTHtPT~NLtN

G4A, Khu ph6 4, Phuong'Tan Hiep,

Thanh ph6 Bien Hoa,Tinh 86ng NaiBao cao tai chinh hop nhat

Cho ky k~ toannr 01/10/20 17 G~n31112/2017

BAo cAo KET QuA HO~T DONG KINH DOANH HoP NHAT

Mii sa CHi TItu

01 1. Doanh thu ban hang va cung dp dich vI}02 2, OIC khoan giam trirdoanh thu10 3, Doanh thu thufin ban hang va cung dpdjch vu

II 4. Gia van hang ban

20 5. LQ'inhuan gQPv~ ban hang va cung dp djch vu21 6, Doanh thuhoat dong tai chlnh

22 7, Chi phi tai chinh23 Trang do: Chi phi ldi vay24 8, Ph~n lai hoac 16trong cong ty lien doanh, lien k~t25 9, Chi phi ban hang26 10. Chi phi quan ly doanhnghiep30 11. LQ"inhu~n/(la) thuan til" hoat dQng kinh doanh31 12, Thu nhap khac32 13, Chi phi khac

40 14. LQ'inhuan khac

50 15. Tang I<.)"inhuan k~ toan trurrc thu~51 16, Chi phi thu~ thunhap doanhnghiep hien hanh

52 17, Chi phi thue thu nhap doanhnghiep hoan lai

60 18. LQ'inhujin sau thu~ thu nh~p doanh nghi~p

61 l LQ"inhuan sau thu~ cua ca dong cua C(lngty m~62 2 . LQ'inhu~n sau thu~ cua ca dong khong ki~m soat70 21. Liii CO" ban tJ'en ca phi~u

D6 Thl Kim DungNguai l~p

D6ng Nai, I1gay27 thill1g OJ n0l7120J8

Til' 01110/2017 d~n 3111212017

Quy4 Liiy k~ dftu narn d~n cuaiky

ThuyetTi.r01/10/2017 d~n Til' 01110/2016 d~n Til'01/01/2017 d~n Til' 0110112016d~n

minh31/12/2017 31/12/2016 31/12/2017 31/1212016

VND VND VND VND

20 1,600,195,964,889 1,179,283,077,645 4,972,694,192,712 4,044,573,550,973

21 40,171,082 1,416,318,583 1,142,631,566 2,144,922,083

1,600,155,793,807 1,177,866,759,062 4,971,551,561,146 4,042,428,628,890

22 1,434,228,511,975 986,983,616,094 4,372,611,938,603 3,381,389,716,213

165,927,281,832 190,883,142,968 598,939,622,543 661,038,912,677

23 2,115,866,828 1,714,597,427 8,002,552,143 6,400,690,250

24 20,094,137,189 16,961,429,626 77,742,895,646 62,471,437,292

19,774,453,697 16,7ll,249,55J 79,688,538,669 62,071.147,672

5,538,295,113 11,906,810,213 24,697,665,533 28,246,190,326

27 17,880,660,807 14,443,594,911 61,290,192,032 49,168,707,825

27 19,971,612,679 14,519,400,831 54,266,606,386 39,207,783,567

115,635,033,198 158,580,125,240 438,340,t 46,155 544,837,864,569

25 230,701,046 500,937,031 3,385,597,701 4,143,203,552

26 144,987,971 447,236,397 5,626, 105,418 1,428,339,774

85,713,075 53,700,634 (2,240,507,717) 2,714,863,778

115,720,746,273 158,633,825,874 436,099,638,438 547,552,728,347

29 23,607,984,456 32,305,241,298 89,386,018,339 78,768,267,619

29 (3,356,738,295) (586,550,592)

92,112,761,817 129,685,322,871 346,713,620,099 469,371,011,320

90,785,325,404 125,137,152,100 340,745,336,077 456,906,509,372

1,327,436,413 4,548,170,771 5,968,284,022 12,464,501,948

30 992 1,368 4,993

K~ toan trucmg

- 6 -

il» I Z 2,"J Z ~,

CONG TV CO PHAN TAp DOAN THEP TlEN LEN

G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhilt

Cho ky k€ toan ttl' 01110/2017 d€n 31112/2017

BAo cAo LUU CHUYEN TIEN T:¢ HOP NHAT(Theo phuong pluip gitin tilp)

Til' 0110112017 o~n 31112/2017

Masa CHITIEU Thuyet

minh

Til' 0110112017 o~n31112/2017

Til'01l01l2016 o~n

31112/2016

VND VND

I. Luu chuyen ti~n til' hoat oQng kinh doanh

01 1. L(Yinltuiin truirc tlud 436,099,638,438 547,552,728,3472. IJiJu chinn cho cdc khoan

02 Khau hao tai san c6 dinh va bilt dong san d§u 22,746,990,639 21,827,663,008tu

03 Cac khoan du phong 8,705,680,93 I (73,799,726,193)04 Lai, 16chenh lechtY gia h6i doai do danh gia (6,980,628) (46,898,570)

lai cac khoan muc tiSn t~ co g6c ngoai t~

05 La], 16nr heat dong d§u nr (29,252,541,625) (31,616,827,20 I)

06 Chi phi lili yay 79,688,538,669 62,071,147,672

08 3. L(Yi /lllu{ln tir Itoqt a{ing kinh doanlt trutrc 517,981,326,424 525,988,087,063thay a6i v6n luu a{ing

09 Tang, giam cac khoan phai thu (347,785,517,934) 40,630,704,55110 Tang, giam hang t6n kho (85,317,717,512) (556,087,805,102)I I Tang, giam cac khoan phai tra (khong k€ lili 200,407,805,378 4,021,907,689 ~

yay phai tra, thu€ thu nh~p doanh nghi~p]

12 Hmg, giam chi phi tra tru6c 407,931,181 661,762,996 I.

N13 Hmg, giam ch(mg khoan kinh doanh 9,442,935,351 6,700,986,430L14 TiSn lili yay dil tra (77,897,870,868) (62,514,107,606)

15 Thu€ thu nh~p doanh nghi~p dil nop (96,341,422,775) (37,066,561,967) \.-::;

16 TiSn thu khac ttl' ho~t dong kinh doanh

17 TiSn chi khac cho ho~t dong kinh doanh (327,687,000) (266,143,720)20 L,m chuyill tiJn thu{1Il lir 110(11a{ing kinh doallh 120,569,782,245 (77,931,169,666)

II. Lu'u chuy~n ti~n til' ho~t oQng oftu tu'

21 l. TiSn chi d€ mua s~m, x<ly dl,mg tai san c6 (6,55 1,208,062) (11,311,4 70,305)dinh ya cac tai san dai h~n khac

22 2. TiSn thu ttl' thanh Iy, nhu'9'ng ban tai san c6 227,272,727 227,272,727dinh ya cac tai san dai h~n khac

27 7. TiSn thu lili cho yay, c6 tll'C ya 19'i nhu~n 2,779,246,45 I 3,608,753,55530 Lu'll chuyin liJIl Iluull1 tir lIo(lt a{ing a(lu tlf (3,544,688,884) (7,475,444,023)

III. Lu'u chuy~n ti~n til' ho~t oQng tai chinh

33 3. TiSn thu tll' di yay

34 4. TiSn tra n9' g6c yay

36 6. C6 t(I'C,IQ'inhu~n dil tra cho chusa hCi'u

40 L,fU chuyin tiJIl tIman tir 1I0(lta{ing tili chillh

3,840,017,995,797

(3,796,671,525,754 )

(85,355,389,582)

(42,008,919,539)

3,622,147,228,963

(3,550,037,673,667)

72,109,555,296

- 7 -

CONG TY CO PHA.N T~P f>OA.N THEP TIEN LEN

G4A, Khu pho 4, PhuongTan Hi~p,Thanh ph5 Bien Hoa, Tinh Dong Nai

Bao cao tai chinh hop nh:1t

Cho ky k€ toan nr01110/20 17 den 31/12/2017

BAo cAo LUU CHUYEN TIEN T~ H<}PNHAT(Thea plueang phtip gidn tiip)

Til' 0110112017 d~n31112/2017

50 Lu'U chuyen ti~n thuan trong ky 75,016,173,822 (13,297,058,393 )

85,175,085,583 98,467,847,773

61 Anh huang cua thay d6itY gia h6i doai quy d6i ngoai t~ (9,012,636) 4,296,203

70 Ti~n va tuong durrng ti~n cu5iky 3 160,182,246,769 85,175,085,583

I~

~hiKimLoan

K€ toan truong

f>6 Thj Kim Dung

Nguoi I~p

D6ng Nai, ngay 27 thdng OJ ndm 2018

Chu tich H9i d6ng quan tri

'y

- 8 -

CONG TY CO PHAN l'~P :DOAN THEP TIEN LEN

G4A, Khu pho 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao taichinh hQ'P nheit

Cho ky k~ toan ttl' 0III 0/20 17 d~n31112/2017

nAN THUYET MINH nAo cAo TAl CHiNH H{.1PNHATTtl' 011]0/2017 d~n 3111212017

. THONG TIN CHUNG

1.1 Hlnh tlnrc so'hlru van

Cong ty C6 phan Tap dean Thep Ti~n Len duoc chuyen d6itil' Cong TNHH Ti~n Len co chirng nhan dangky kinhdoanh s6 4702000255 dp ngay 22 thang II narn 2001 thanh cong ty c6 phan; hoat dong thea Gieiy chung nhan dangky doanh nghiep cong ty c6 phan s6 3600512830 dangky I§n d§u ngay 18 thang 08 narn 2009, dangky thay d6i I§nthir 9 ngay 07 thang 12narn 2017 do S6 K~ hcach va D§u tu Tinh 86ng Nai cap.

Tru so chlnh cua Cong ty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh Dong Nai.

V6n diSu I~ cua Congty thea dangky la 929.623.130.000 d6ng, tuong duong 92.962.313 c6 phan, m~nh gia mot c6ph§n la 10,000 d6ng.

C6 phi~u cua Cong ty chinh thll'C dang ky giao dich t<;liS6 Giao dich Chi:mg khoan Thanh ph6 H6 Chi Minh tll' ngay16 thang 03 nam 20 I0 v6i rna giao dich la TLH.

Thong tin vS cac cong ty con, cong ty lien k~t cua Cong ty xem chi ti~t t<;liThuy~t minh s6 4c.

1.2 Ngltnh ngh~ kinh doanh

Hoc;ttdong kinh doanh cua Congty g6m:

- San xueit s~t, thep, gang. Chi ti~t: San xueit s~t, thep (khOng san xueit tc;titrl,!56);

- Ban buon kim 10<;liva qu~ng kim 10<;li.Chi ti~t: Ban buon s~t, thep, nhom, d6ng nguyen li~u;

- Ban Ie d6 ngu kim, san, kinh va thi~t bi I~p d~t khac trong xay dl,!'ngtrong cac cU'ahang chuyen doanh;- Ban buon may moc, thi~t bi va plw tung may nong nghi~p;

- 8<;1iIy, moi gi6i, deiu gia. Chi ti~t: 8<;1iIy, moi gi6i thuong m<;li(tru' moi gi6i beit dong san);- B6c x~p hang hoa;

- Xay dVl1gnha cac 10<;li;

- Xay dV'ngcac cong trlnh cong ich;

- Chu§n bi m~t b~ng;

- Hoan thi~n cong trlnh xay dV'ng;

- L~p d~t h~ th6ng cap, tho31 nu6c, 10su6i va diSu hoa khong khi;- L~p d~t h~ th6ng xay dV'ng khac;- Cho thue xe dong cO';

- Ban buon 0 to va xe co dong cO'khac;

- Ban Ie 0 to con (Io<;li12 ch6tra xu6ng);

- Kinh doanh beitdong san, quYSn suodl,lng deit thuoc chu 56 hu'u, chu suodvng ho~c di thue;

- Nha hang va cac dich vv an u6ng phvc vv luu dong (khong kinh doanh tc;titrv 56);

- Ban Ie khac trong cac cU'ahang kinh doanh t6ng h<;)'p:Kinh doanh trung tam thuO'ng mc;ti;- Kho bai va luu giu hang hoa;

- Tr6ng rlrng va cham soc rU'ng;

- Cua, xe, bao g6 va bao quan g6 (khong hO<;ltdong tc;titrv s6');

- H,o<;ltdon~ ki~n truc va tu vein ky thu~t co lien quan. Chi ti~t: tu vein, thi~t k~ k~t du cong trlnh xaydV'ng dan dl,lng,cong nghl!:fp;

- Ban buon v~t li~u, thi~t bi I~p d~t khac trong xay dv·ng. Chi ti~t: ban buon v~t li~u xay dl,l'ng,g6 cay va g6 ch~ bi~n(khong chU'ahang t<;litrv 56);

,E

-9-

c6NGTyc6PHANT~PDoANTHtPTItNLftN

G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 BienHoa, Tinh DongNai

Bao cao tai chinh hop I1h§t

Cho ky kll toan ttl' 01110/2017 dlln 3 I I 12/2017

Heat dong kinh doanhcua Congty g6m (tillp theo):

- Lap d~t h~ thong dien;

- V~n tai hang hoa bang duongbo;- Xay dung cong trinh duongs~t va duong bo;

- Xay dung cong trinh ky thuat va dan dung khac;

- Gia congco khi, XLI' Iy va trang phu kim loai. Chi tillt: gia cong co khi, (tnr xi rna - khong gia cong tai tru so);- Sua chira may moe thiet b]. Chi tillt: sua chua may nang nghiep (khong sfra chtra tai tru sa);

- San xuilt may nang nghiep va lam nghiep. Chi tiet: san xuilt may nang nghiep (khong san xuat tai trusa);

- Ban phu tung va cac bo phan phu trQ'cua a to va xe co oong co khac;- Djch V\.lluu tnl ng~n ngay (khong kinh doanh t<;litr\.lsa);

- HO<;ltoong cua cac cong vien vui chai va cong vien thea chu d~, Chi tillt: kinh doanh khu du Ijch sinhthai (khong kinhdoanh t<;litr\.ls6);

- HO<;ltoong djchY\.I h6 trQ' tr\.l'Ctillp cho v~n tai ouang thuy;- Khai thac g6 (g6 ru'ng tr6ng),

2 . CHt DQvA CHINH SACHKt ToAN Ap Dl)NGT~I C6NG TY

2.1 Ky k~ toan, oO'n vi ti~n t~ sU'd\ll1g trong k~ toal1

Ky kll toan nam cua Cong ty b~t d§u tu' ngay01/01 va kilt thuc VaGngay31/12 hang nam,

Bo'n vj ti~n t~ si:l'd~lI1gtrong ghi chep kll toan la d6ng Vi~t Nam (VND),

2.2 Chu§n m\l'c va Ch~dQ k~toal1 ap d\ll1g

chi ap ki toan ap d~tng

Tuyen b6 vd vi¢c twin Ihzl Chudn m~rcki loan va chi ap ki loan

Cong ty ap d\.lng Chll do Kil toan doanh nghi~p ban hanh thea Thong tu200/2014/TT-BTC ngay 22/12/2014 cua BOHi chinh,

Cong ty da ap d~mg cac Chuiin m\.l'Ckll toan Vi~t Nam va cac van b1m huang dftn Chuiin m\.l'Cdo Nha nucrc oa banhanh, Cac bao cao tai chinh duQ'c I~p va trinh bay thea dung mQi guy djnh cua tung chuiin m\.l'C,thong tu huang dftnthpc hi~n chuiin m\.l'Cva Chll do kll toan hi~n hanh dang ap d\.lng,

Hinh thzl:cki toan ap d¥ng

Cong ty ap d\.lng hinh thu'c kll toan tren may vi tinh,

2.3 Cong c\I tai chinh

Chi nh(in ban adu

Hi S11l1tai chinh

Hi san tai chinh cua Cong ty bao g6m :i~n va c~c khoan tuang duong ti~n, cac khoan phai thu khach hang va phai thukhac, cac khmin cha vay, cac khoan dau tu ngan h<;lnva dai h<;ln,T<;IithO'i di~m ghi nh~n ban d§u, taisan tai chfnhduQ'c xac djnh thea gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien guan tr\.l'Ctillp dlln vi~c mua, phathanh tai san tai chfnh do,

- 10-

CONG TY CO PHAN T~P f)OAN THEP TlEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao caotili chinh hop nhiit

Cho ky k€ toan tu 0 III 0/2017 d€n31112/2017

NQ'phai tra tai chinh

NQ'phai tra tai chinh cua Congty baa gorn cac khoanvay, cac khoan phai tra nguoiban va phai tra khac,chi phi phaitra, Tai thoi diemghi nhan hin d§u,cac khoan no phai tra tai chinh ducc xac djnhthea gia phat hanh cong cacchi phiphat sinh lien quantrue ti€p d€nviec phat hanh no phai tra tai chlnh do,

Cia tri sau ghinhdn ban ttdu

Hien tai chua c6cac quy dinh v~ danh gia lai congC\.1 tai chinh sau ghinhan ban d§u,

2.4 Ti~n va cac khoan turrng durrngti~n

Ti~n va cac khaan tuang duang ti~n baa g6m ti~n ll1~tt\li quy, ti~n gU'ingan hang, cac khaan d§u tu ngil11h\ln c6 thaigian daa h\ln kh6ng qua 03 thang, c6 tmh thanh khaan caa, c6 kha nang chuy~n d6i d~ dang thanh cac IUQngti~n xacdjnh va khong c6 nhi~u rui ro trang chuy~n d6i thanh ti~n,

2.5 Cac khoan aliu tu' tai chinh

Chlmg khaan kinh daanh ll1atrang d6 Cong ty n~m giil vi m\lC dich kinh daanh duQ'Cghi s6 k€ taan theagia g6c, baag6m: Gia mua c9ng(+) cac chi phi mua (n€u c6) nhu chi phi m6i giai, giaa dich, cung dp thong tin, thu€,I~ phi vaphi ngan hang. Gia g6c Clla ch(mg khaan kinh daanh dugc xac djnh thea gia trj hgp 1ycua cac khaan thanh taan t~itho'i di~m giaa djch phat sinh, Thai di~m ghi nh?n cac khaan chlmg khaan kinh daanhla tho'i di~m nM d§u tu c6quy~n sO'hilu C\lth~ nhu sau:

- Chlrng khaan niem y€t dugc ghi nh?n t~i tho'i di~m kh6']JI~nh(T+O);

- Chlmg khaan chua niem y€t du'Q'cghi nh?n t~i thai di~m chinh thll'c c6 quy~n sO'helu thea quy djnh cua phap lu?t.

D§u tu n~m giG'd€n ngay daa h\ln la cac khaan d§u tu n~m giG'd€n ngay daa h\ln (ngaai cac khaan ch(mg khaankinhdaanh) nhu: Cac khaan ti~n gU'ingan hang c6 ky h\ln (baa g6m ca cac la~i tin phi€u, ky phi€u), trai phi€u, c6 phi€u uudili ben pMt hanh b~t bU9Cphai mua I\li t\li m9t thai di~m nh§t djnh trang tuang lai va cac khaan cha vayn~m giG d€nngay daa h\ln vai m\lCdich thu lili hang ky va cac khaan d§u tu n~m giG'd€n ngay daa h~n khac,

-0

D§u tu n~m giG'd€n ngay daa h~n t~i tho'i di~m baa caa, n€u:

*J;

- Ky phi€u, tin phi€u kha b~c, ti~n gfri ngan hang c6thai h~n thu h6i ha~c daa Il?n kh6ng qua 3 thang k~ tLI'ngay muakhaan d§u tu d6 du'Q'ccai la "tuong duang ti~n";

- C6 tho'i h~n tl1Uh6i v6n duai 1 nam ha~c trang 1 chu ky kinh daanh dugc phanla~i la tai san ng~n h~n;

- C6 thai h~n thu h6i v6n tren 1 nam ho~c hon 1 chu ky kinh doanh dllQ'cphan la~i la tai san dai h~n.

Cac khaan d§u tu vaa cac c6ng ty can ma trong d6 Congty n~rn quy~n ki~msaM dugc trinh bay thea phllang phapgia g6c. Cac khaan phan ph6i Igi nhu?n ma cong ty m~ nh?n du'Q'cttl' s6 Igi nhu?n Jay k€ cua cac cong ty can sau ngayc6ng ty m~ n~m quy~n ki~msaM dugc ghi vaa k€t qua ha~t dQng kinh daanh trang nam cua cong ty m~. Cac khaanphan ph6i khac dUQ'cxem nhu ph§n thu h6i cua cac khaan d§u tll' va dugc trLI'vaa gia trj d§u tll'.

Cac khaan d§u tu vaa cac cong ty lien k€t ma trang d6 Congty c6 anh huo'ng dang k~ dUQ'ctrinh bay thea phll'O'ngphap gia g6c: Cac k~aan phan ph6i Igi nhu?n tt1's6 IQ'inhu?n thu§n lay k€ cua cac cong ty lien k€t sau ngay delu tudu?'c phan, b6 vaa ket qU,3ha~t dQng kinh daanh trang nam cua Cong ty. Cac kha3n phan ph6i khac dugc xem nhuphan thu hoi cac khaan dau tu va dugc trt1'vaa gia trj d§u tll',

D\l' phong giam ,gia,d§u tll' du'Q'cI?p vaa tho'i di~m cu6i qui la s6 chenh I~ch giG'agia g6c cua cac kha3n delu tu dUQ'ch~ch taan tren so ke to'an Ian han gia trj thj twcmg ha~c gia trj hQ']JIy cua chung t~ithai di~m I?p d\l' ph6ng.

- 11 -

CONG TY CO PHAN T~P f)OAN THEP TlEN LEN

G4A, Khu ph6 4,PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh Dbng Nai

Bao cao tili chinh hop nhat

Cho ky k~ toan tLI'0 III 0/20 17 d~n 31112/2017

2,6 Cac khoan phaithu

Cac khoan phaithu ducc trinh bay tren Bao cao tai chinhtheo gia trj ghi 56cac khoan phaithu khach hang va phai thukhac sau khi trir di cac khoan du phong duocI~p cho cac khoan no phaithu kh6 doi.

Dl,I'phong no phai thu kh6 doi duoc trich I~p cho tung khoan phai thu kh6 doi can cir vao tu6i no qua han cua cackhoan no'hoac du kien miret6n th,lt co th~ xay ra.

2,7 Hang tan kho

Hang tbn khoduoc tinh theo gia g6c, Truong hO'Pgia tri thuan c6 th6 thuc hien ducc th§p hon gia g6c thi hang tbnkho duoc tinh theo gia tri thuiln c6 th6 thl,l'chi~n duO'c, Gia g6c hang tbn kho bao gbm chi phi mua, chi phi ch~ bi~n vacac chi phi lien quan trl,l'cti~p khac phat sinh d~ c6 duo'c hang tbn khoa dia di~m va tr~ng thai hi~n t~i,

Gia tri hang tbn kho du'Qc xac dinh theo plmO'ng phap binh qmln gia quy~n,

Hang tbn kho duO'c h~ch toan theo phu'O'ngphap ke khai thu6ng xuyen,

D~rphong giam gia hang t5n kho dUO'cI~p vao thai di6m cu6i qui la 56 chenh I~ch giu'a gia g6c cua hang tbn kho Io-nhO'ngia trj thuiln c6 th6 thl,l'chi~n duO'c,

2,8 Tai san c5 lfjnh va kh5u hao tai san c5 lfjnh

Tai san c6 djnh hu'u hinh, tai san c6 djnh vo hinh duo'c ghi nh~n theo gia g6c, Trong qua trinhSLr dl,mg, tai san c6 djnhhu'u hinh, tai san c6 djnh vo hinh duO'c ghi nh~n theo nguyen gia, hao mon luy k~ va gia trj con l~i,

Kh§u hao du'Qc trich theo phuo'ng phap duong th~ng, Thai gian kh§u hao duO'c uo-c tinh nhu sau:

- Nha cua, v~t ki~n truc

- May m6c, thi~t bi

- PhuO'ng ti~n v~n tai

- Thi~t bi van phong

05 - 30 nam

05 - 10 nam

06 - 10 nam

03 - 05 nam

2,9 Thu~ tim nh~p hoan I~i

Thu~ thu nh~p hoan I~i duO'c xac dinh cho cac khoim chenh I~ch t~m tho'i t~i ngay k~t thuc ky k~ toan nam giua cO'satinh thu~ thu nh~p cua cac tai san va nO'phai tra va gia tri ghi s6 cua chung cho ml,lCdich I~p bao cao tai chinh, Taisan thu~ thu nh~p hoan l~i va thu~ thu nh~p hoan I~i phai tra duO'c xac dinh theo thu~ su§t d\l' tinh se ap d\lng cho namtai san duo'c thu hbi hay nO'phai tra duO'c thanh toan, d\l'a tren cac mu'c thu~ su§t va lu~t thu~ c6 hi~u l\l'c vao ngay k~tthuc ky k~ toan nam,

2,10 Chi phi tra tmo'c

Cac chi phi tnl tmo-c chi lien quan d~n chi phi san xu§t kinh doanh cua m9t nam tai chinh ho~c 1119tchu ky kinh doanhduO'c ghi nh~n la chi phi tra truo-c ng5n h~n va duO'ctinh vao chi phi san xu§t kinh doanh trong nam tai chinh,

Cac chi phi da phat sinh trong nam tai chinh nhung lien quan d~n k~t qua ho~t d9ng san xu§t kinh doanh cua nhi~unien d9 k~ toan duO'c h~ch toan vao chi phi tra truo-c dai h~n de phiin b6 diln vao k€t qua ho~t d9ng kinh doanh trongcac nien d9 k~ toan sau,

Vi~c tinh va phiin b6 chi phi tra truo-c dai h~n vao chi phi san xu§t kinh doanh tLrngky h~ch toan dU'Q'ccan cU'vao tinhch§t, mu'c d9 tirng lo~i chi phi de chon phuO'ng phap va tieu thu'c phiin b6 hqp ly, Chi phi tra tmo-c duO'c phiin b6 d§nvao chi phi san xu§t kinh doanh theo phuO'ng phap duang th~ng,

- 12 -

CONG TY CO PHAN TJ.PDOAN nTEP TlEN LEN

G4A, Khu pho 4, Phuong'Tan Hiep,Thanh ph6 BienHoa, Tinh DongNai

Bao cao tai chinh hop nhfit

Cho ky k~ toan tll' 0 1110/20 17 d~n 31112/2017

2.11 No phai tra

Cac khoan phai tra duoctrinh bay tren Bao cao taichinh theagia trj ghi s5 cac khoan phai tra nguciban, phai tra noi

bQva phai tra khac.

2.12 Yay va no' thue tai chinh

Cac khoan phai tra duoc trinh bay tren Bao cao tai chinh thea gia tri ghi s5 cac khoan khoan ti€n yay,no thue tai

chinh.

2.13 Chi phi di yay

Chi phi di yay ducc ghi nhan vao chi phi san xu~t, kinh doanh trong nam khi phat sinh, tru chi phi di yay lien quantrue ti~p d~n viec d~u tu xay dung hoac san xu~t tai san do dang duoc tinh vao gia tri cua tai san do (duoc v6n hoa)khi c6 du cac di€u ki~n quy dinh trong Chu§n mvc K~ toan Vi~t Nam s6 16 "Chi phi di vay",

Chi phi di yay lien quan tn,rc ti~p d~n vi~c d~u tu xay dl,mg ho~c san xu~t tai sandO' dang dn c6 th6'i gian du dai (tren12 thang) d€ c6 th€ dua vao su' dl,lI1gthea m\lc dich dinh truac ho~c ban thi dUQ'ctinh vao gia tri cua taisan d6 (duQ'cv6n hoa), bao g6m cac khoim H'iiti€n yay, phan b6 cac khoan chi~t kh~u ho~c ph\l trQi khi phat barth trai phi~u, cackhoan chi phi ph\l phat sinh lien quan tai qua trirth lam thu t\lCyay.

2.14 Chi phi phai tra

Cac khoan chi phi thvc t~ chua phat sinh nhung duQ'c trichtruacvao chi phi san xu~t, kinh doanh trong nam d€ dambao khi chi phi phat sinh thvc t~ khong gay dQt bi~n cho chi phi san xu~t kinh doanh trenca s6' dam bao nguyen t~cphu hQ'Pgill'a doanh tl1Uva chi phi. Khi cac chi phi d6 phat sinh, n~u c6 chenh I~ch vai s6 dil trich, k~ toan ti~n hanhghi b6 sung ho~c ghi giam chi phi tuang u'I1gvai ph~n chenh I~ch,

2.15 van chi! SO' hu'u

v6n d~u tu cua chuSo'hll'u dU'Q'cghi nh?n thea s6 v6n th\l'c g6p cua chu s6' hllu.

Th~ng dU'v6n c6 ph~n duQ'c ghi nh?n thea s6 cherth I~ch 16n hO'l1/ho~cnhO ho'l1gill'a gia th\l'c t~ phat hanh va m~nh giac6 phi~lI khi phat hanh c6 phi~u I~n d~lI, phat hanh b6 sung ho~c tai phat harth c6 phi~u quy. Chi phi tn,rc ti~p lienquan d~n vi~c phat hanh b6 sung c6 phi~u ho~c tai phat hanh c6 phi~u quy duQ'cghi giam Th~ng du v6n c6 ph~n,

C6 phi~lI quy la c6 phi~u do Cong ty phat hanh va sau d6 mua l\ii, C6 phi~u quy duQ'c ghi nh?n thea gia tri th\l'c t~ vatrinh bay tren Bang Can d6i k~ toan la mQt khoan ghi giam v6n chuSo'hel'u,Cong ty khong ghi nh?n cac khoan lili(16)

khi mua, ban, phat hanh ho~c huy c6 phi~u quy,

LQ'inhu?n sau thu~ chua phan ph6i la s6 IQ'inhu~n tu' cac hO\it d9ng cua doanh nghi~p sau khi tru' (-) cac khoan di€uchinh do ap d\lng h6i t6 thay d6i chinh sach k~ toan va di€u chinh h6i t6 sai s6t trQng y~u cua cac nam tru6c,LQ'inhu?n sau thu~ chua phan ph6i c6 th€ dUQ'cchia cho cac nha d~u tu dva tren ty I~ g6p v6n sau khi duQ'c£)\ii hQi d6ngc6 dong thong qua va sau khi dil trich I?p cac quy d\l' phong thea Di€u I~ Cong ty va cac quy dinh clla phap lu?t Vi~tNam,

c6 ttl'Cphai tra cho cac c6 dong duQ'c ghi nh?n la khoan phai tra trong Bang can d6i k~ toan cua Cong ty sau khic6Nghi quy~t chiac6 tu'c cua D\ii h9i d6ng c6 dong Congty,

2.16 Chi nh~n doanh thu

Doanh thu banhcmg

- 13 -

C6NGTyc6PHANT~PflOANTHtPT~NLtN

G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, TinhDong Nai

Bao cao tai chinh hop nhfit

Cho ky k~toan tll 0 I I 10/20 17 d~n 31112/2017

Doanh thu ban hangduoc ghi nhan khi d6ng thai thea man cac di~u kien sau:

- Ph1ln 16nrui ro va lei ich g~n li~n voi quyen SO' hfru sanpham hoachang h6a daduoc chuyengiao chonguoi mua;

- Cong ty khongcon n~m giu'quyen quan lyhang h6anhir ngiroi SO' hu'u hang h6ahoac quyen kiern soathang h6a;

- Doanh thuduoc xac djnh tuongd6i chac chan;

- Cong ty da thu ducc hoacse thuduoc IQ'iich kinh t~ ill giao dich ban hang;

- Xac dinh duocchi phi lien quan d~n giaodich ban hang,

Doanh thu cung cdp dichv~

Doanh thu cung dpdich vu duoc ghi nhan khi ket qua cua giao dich do duoc xac dinh mot each dangtin cay. TruonghQ'Pviec cung dp dich vu lien quan o~n nhieu nam thl doanh thu oUQ'cghi nh~n trong nam thea k~t qua ph1ln cangvi~c oa hoan thanh van ngay I~p Bang din 06i k~ toan cua nam 06, K~t qua cua giao dich cung dp dichV\l oUQ'cxacoinh khi thoa man cac oi~u ki~n sau:

- Doanh thu oUQ'cxac oinh tuo'ng 06i ch~c ch~n;

- C6 kha nang tllLloUQ'cIQ'iich kinh t~ tll' giao dich cung dp dichVl,I 06;

- Xac oinh oUQ'cph1ln cang vi~c oa hoan thanh van ngay I~p Bang din 06i k~ toan;

- Xac oinh oUQ'cchi phi phat sinh cho giao dich va chi phi o€ hoan thanh giao dich cung dp dichY\l 06,

/

"9!

\

Ph1ln cang vi~c cung dp dichVl,I da hoan thanh oUQ'cxac oinh thea phu'O'ng phap oanh gia cang vi~c hoan thanh,

Doanh thu hO(ltd(mg tbi chinh

Doanh thu phat sinh tll ti~n lai, c6 tuc, IQ'inhu~n oUQ'cchia va cac khoan doanh thu ho~t oi;>ngtai chinh khac oUQ'cghiIlh~n khi thoa man 06ng th6i hai (2) oi~u ki~n sau:

- C6 kha nang thu ouvc IQ'ifch kinh t~ ill giao dich 06;

- Doanh thu oUQ'cxac oinh tuang d6i ch~c ch~n,

c6 t(rc, IQ'inhu~n oUQ'cchia oUQ'cghi nh~n khi Cangty oUQ'cquy~n nh~n c6 t(I'Cho(ic oUQ'cquy~n nh~n IQ'inhu~n tll'vi~c g6p v6n,Doanh thu kinh doanh b§t oi;>ngsan oUQ'cghi nh~n khi 06ng tho'i thoa man cac oi~u ki~n sau:

- B§t oi;>ngsan oa hoan thanh to an bi;>va ban giao cho ngu6i mua, doanh nghi~p oa chuy€n giao rui ro va IQ'iichg~nli~n vai quy~n sO'hU'ubeit oi;>ngsan cho nguo'i mua;- Cang ty khang con n~m giu' quy~n quan Iy b§t di;>ngsan nhu ngu6i sO'hO'u b§t oi;>ngsan ho~c quy~n ki€m soat beitoi;>ngsan;- Doanh thu duQ'c xac oinh tuong 06i ch~c ch~n;

- Cang ty da thu oUQ'cho~c se tllLlduQ'c IQ'ifch kinh t~ tll' giao dich ban b§t di;>ngsan;

- Xac dinh ouvc chi phi lien quan o~n giao dich ban beit di;>ngsan,

2.17 Cac khoan giiim trtl' doanh thu

Cac khoan gii'lin trl.l'doanh thuOUVC trlnh bay tren Bao cao tai chinh phim anh cac khoan dUQ'coi~u chinh giam trllvan doanh thu ban hang, cung dp dichV\l phat sinh trong ky, g6m: Chi~t kh§u thuO'l1gm~i, giam gia hang ban vahang ban bi tra I~i.

2.18 Gia v6n hang ban

- 14 -

C6NGTYc6PHANTAPBOANTHtPTItNLtN

G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh Dong Nai

BaD CaD tili chinh http nh§t

ChO'ky k~ toan tu 01110/20 17 d~n31112/2017

Gia v6n ducc trinh bay tren BaO'CaO'tai chinh phan anh tri gia v6n cua san pharn, hang hoa, dich vu, beitdong san d§utu; gia thanh san xuat cua san pham xay I~p (d6i voi doanh nghiep xay lap) ban trong kyoNgoai ra, can phan anh cacchi phi lien quan d~n heat dong kinh doanh bilt dong san d§u tunhu: Chi phi khau hao; chi phi sua chfra; chi phinghiep vu cho thue beit dong san d§u tu theo phuong thirc cho thue heat dong (truong hQ'Pphat sinh khong 16n); chiphi nhuong ban, thanhIy bat dong san d§utu,

2.19 Ghi nhj n chi phi taichinh

Cac khoan chi phi duoc ghi nhan VaO'chi phi tai chinh gom:

- Chi phi hoac cac khoan 16 lien quan d~n cac heat dong dciiutu tai chinh;- Chi phi chO'yay va di vay v6n;

- Cac khO'an16dO'thay d6i ty gia h6i dO'aicua cac nghi~p V\lphcit sinh lien quan d~n ngO'liit~;

- D\l' phong giam gia d§u tu ch(mg khO'an.

Cac khO'antren duQ'cghi nh~n theO't6ng s6 phcit sinh trO'ngnam, kh6ng bu tru' v6'i doanh thu hOlltdong tai chinh.

2.20 Cae khoan thu~

Thudhi¢n himh

Hi san thu~ va cac khO'an thu~ phai nop cho nam hi~n hanh va cac nam tru6c duQ'cxac dinh b~ng s6 ti€n d~rki~n phainop cho (ho~c duQ'c thu h6i tu')CO' quan thu~, d~a tren cac m(rc thu~ sueit va cac lu~t thu~ cO'hi~u l\l'c d~n ngay k~tthlic ky tinh thu~.

3 . TIENvA cAc KHoAN TUONG DUONG TIEN31112/2017 01/01/2017

VND VND

Ti€n m~t 166,203,881 267,558,962

Ti€n gui ngan hang 80,977,459,249 44,416,820,557

Cac khoan tuong du'O'ngti€n 79,038,583,639 40,490,706,064

160,182,246,769 85,175,085,583

- 15 -

CONG TV CO PHAN T~P DoAN THEP TIEN LEN

G4A, Kbu ph6 4, Phuong'Fan Hi~p,Thanh h6 Bien Hoa, Tinh D6ng Nai

Bao cao tili chinh 1HlPnh§t

Cho ky ke toan tu 01/10/2017 den 31112/2017

4 . cAc KHoAN DAu rtr TAl CHINH

3111212017

VND

DI}' phong

0110112017Gia g6c

VND

Gia g6c

a. Chirng khoan kinh doanh

- TiJllg gid tri ciJphiiuDPM CP Cty Phan bon va H6a chat d~u khi

ITA CP_ITA_Cty CP D~u tu Cong Nghi~p Tan T:;1.0

KDC CP CTCP Kinh Do

SHS CP_CTCP Chung khoan Sai Gon-Ha Noi

TKC CP_CTCPXay dung va Kinh doanh Dia 6e TanKyCac e6 phieu khac

VND

DI}' phOng

VND

1,580,867,750

1,264,393,750

(613,367.750)

(677,593,750)

1,580,867,750 (575,117,750)

1,112,666,500 (593.966,500)

3,493,732,750 (949,232,750)

2,728,887,200 (1,469,287,200)

2,302,065,000 (502,190.000)

5,984,731,686 (2,143,891,661 )

17,202,950,886 (6,233,685,861 )

4,914,754,035 (781,206,056)

7,760,015,535 (2,072,167,556)

- 16 -

C6NGTyc6PHANT~PDOANTHtPT~NLIN

G4A, Kim ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien H6a, TinhDcng Nai

Bao cao tai chinh hop nh5t

Cho ky ketoan nr01110/2017 den 31/12/2017

c. Dliu tu gop van vao cac donvi khac:

Dliu nr vao cang ty con

Cong ty TNHH San xuat va Thuong maiD<;IiPMcCong tyTNHH Thep TayNguyen

Cong ty TNHH Mot thanh vien Thep PhucTienDliu tu vao congty lien k~tCong tyC6 phan ThepB~e Nam

31112/2017 01/01/2017VND VND

511,690,228,801 511,690,228,801115,000,000,000 115,000,000,000156,726,500,000 156,726,500,000239,963,728,801 239,963,728,801172,800,000,000 172,800,000,000172,800,000,000 172,800,000,000

Dliu ttr vao cang ty con

Thong tin chi tiet v€cac congty con ellaCong ty vao ngay31/12/2017 nhu sau:

NO'i thanh I~p vahoat dong

D:1u tll' vao cang ty lien k~t

Thong tin chi ti€t v€ cac cong ty lien k€t Clla Cong ty vao ngay31112/2017 nhu sau:NO'i thanh I~p va

hoat dong

Ten cong ty

Cong ty TNHH Sanxuat va Thuong maiD<;IiPhuc

Cong tyTNHHThep Tay Nguyen

Cong ty TNHH M(itthanh vien ThepPhue TiSn

Ten eong ty

Cong ty C6 pheinThep B~c Nam

TY I~ loi ich Heat dong chinh

95.83% San xuat vakinh doanh thep

97.35% San xuat va

kinh doanh thep

100.00% San xuat vakinh doanh thep -4

'.

Ty I~ bieu quyet

Thanh ph6H6 Chi Minh 95.83%

Thanh phoH6 Chi Minh 97.35%

Thanh phoHa N(ii 100.00%

Ty I~ bii\u quy€t Ty I~ IQ'iieh

Tinh D6ng Nai 48.00% 48.00%

5 . KHoAN PHAI THU KHACH HANG

31112/2017

a. Phiii thu clla khach hang ng~n h~nVND

430,745,218,153

c. Phiii thu clIa khach hang la cac ben lien quan (chi ti~t t~ithuy~t millh sa34)

6 . PHAI THU KHAC

155,237,663,220

585,982,881,373

31/12/2017

a. Ng~n h~1l

Phai thu v€ lai ti€n gll'i, ti@1lcho vay

Phai thu v@bao hii\m xa h(ii

VND

6,181,783,036

67,170,063

3,730,410

- 17 -

HO<;ltd(ing ehinh

San xu~t vakinh doanh thep

01/01/2017

VND164,907,275,825

66,881,519,384

231,788,795,209

01/01/2017

VND

6,559,562,191

66,080,807

4,932,335

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, KI1Upho 4, PhuongTan Hi~p, Bao caoali chinh hop nh§tThanh ph6 Bien Haa, Tinh f)6ng Nai Cho ky k~ toan ttl'01/10/2017 d~n 31/12/2017

Phai thu v~ baohiem th§t nghiep666,060

Tam (rna1,104,136,380 5,748,955,900" b

Ky CUQ"C,ky quy 5,619,666 25,516,252Phai thu khac 5,001,126,517 713,410,837b. Dai han 10,600,000 10,600,000Phai thu dai han khac 10,600,000 10,600,000

6,192,383,036 6,570,162,191

7 . HANG TON KHO

31112/2017 01101/2017VND VND

Hang mua dang di duong853,087,051

Nguyen lieu, v~t lieu 496,995,585,364 305,491,433,320C6ng cu, dung CI,l

220,270,768 334,427,453Chi phi san xuat kinh doanh do dang 1,727,917,922 1,727,917,922Thanh pham

50,60 I,451 ,549 45,150,469,076Hang hoa

950,318,383,119 1,060,990,122,596DI,l"phong giam gia hang t6n kho (22,829,910,256) (20,613,912,739) ~

l'1,477,033,698,466 1,393,933,544,679 P.

I)

8 . CHI PHi TRA TRU'OC

31/12/2017 01/01/2017 --,VND VND c:;;

a. Ng~n han688,477,113 704,161,403

C6ng cu, dung cu xuat dung 688,477,113 34,520,565Cac khoan khac

669,640,838b. Dai han 12,227,358,562 12,514,184,070Gia trj quyen thued§t gop vcn thanh I~p c6ng ty con

10,500,000,000 10,500,000,000Phuc Ti~n Hai Phong

Chi phi tra truce khac 1,727,358,562 2,014,184,070

12,915,835,675 13,218,345,473

9 . TAl SAN DO DANG DAf H~N

31/12/2017 0110112017

VND VNDa. Chi phf san xu§t, kinh doanh do' dang dai han

b. Xay dung co' ban do"dang

Xay dung chi nhanh tai Long Thanh 55,919,307,748 55,919,307,748Xay dung nha kho tai Da N~ng 23,277,486,947Chi phi mua ph<1nm~m FBO 535,000,000Gia tri 16a§t 902 3,350,517,946 3,440,235,598C6ng trinh f)~n liT 4,766,423,430 4,766,423,430C6ng trinh khac 342,025,316 1,577, I02, 198

64,378,274,440 89,515,555,921

- 18 -

CONG TY CO PHAN T~P DOAN THEP TIEN LEN

G4A, Khu ph6 4, PhuongTfm Hi~p,Bao cao tal chinh hop nhfit

Thanh h6 Bien Hoa, Tinh D6ng NaiCho kY k6 toan nr 0 III 0/20 17 d6n31112/2017

10 . TAl sAN CO DINH HUU HiNH

Nha cira, v~tkienMay moe, thiSt bi Phuong tien v~ntid, ThiSt bi, dung cu Tai san c6

CQngtrue truyen dfrn quan Iy dinh khacVND VND VND VND VND VND

NGUyENGIA.

S6 du d~u nam 152,778,677 ,313 140,503,548,952 68,342,199,936 1,164,073,395 263,870,503 363,052,370,099Mua trong nam 1,699,838,658 2,404,575,455 159,585,000 4,263,999,113f)~u illxay d\ITIgCO' ban hoan thanh

Tang khac

Chuyen sang bit d(lng san d~u tu

Thanh ly, nhUQ11gban (2,377,371,834) (2,377,371,834)Giam khac

S6 dtr cU6i narn 154,478,515,971 140,503,548,952 68,369,403,557 1,323,658,395 263,870,503 364,938,997,378GIA. TRI HAO MON LUY KE

S6 du'dfiu nam 47,525,491,075 67,659,409,645 41,743,043,863 787,837,341 306,120,491 158,021,902,415Trfch khiu hao 5,689,158,124 8,824,461,898 6,789,661,496 118,934,981 21,422,216,499Tang khac

Chuyen sang bit d(lng san d~u tu

Thanh ly, nhuong ban (2,306,757,093 ) (2,306,757,093)Giam khac

S6 du cU6i narn 53,214,649,199 76,483,871,543 46,225,948,266 906,772,322 306,I20,491 177,137,361,821GIA. TR! CON L~I

S6 dir d~u narn 105,253,186,238 72,844,139,307 26,599,156,073 376,236,054 (42,249,988) 205,030,467,684S6 dtr cU6i nam 101,263,866,772 64,019,677,409 22,143,455,29I 416,886,073 (42,249,988) 187,80I,635,557

- 19 -

il:""1 ...... z '"'"Cl LlJ

C6NGTyc6PHANT~PDOANTHtPTItNLEN

G4A, Khu ph6 4, Phucng'Tan Hi~p,

Thanh ph6 Bien Hoa, Tinh Dong Nai

11 . TAl SAN CO DINH vo HiNH

Bao cao tai chinh hop nhih

Cho ky k~ toan tir 01110/20 17 d~n31112/2017

12 . BATDQNG SAN DAu TV' "~Gia tri quyen sir

Nha Co so'ha t~ng1

dung d~tCQng \.

VND VND VND VND TNGUYEN GIA 1sa du diiuky r:<

CD~u tu XDCB hoan thanh 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255 -;

sa du cuaiky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255

GIA TRJ HAO MON LUY KEsa du diiuky

Trfch kh§.uhao

S5 du cu5ikyGIA TR! CON L~I

sa du diiukyS5 du cu5iky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255

NGUYEN GIA

S5 du diiu kyMua sam rnoiThanh ly, nhuong ban

S5 du cuai kyGIA TRI HAO MON LUY KItS5du diiu l<y

Trich khau hao

Thanh ly, nhuong ban

S5 du cu5i nam

GIA TRJ CON L~I

S5 du diiu kyS5 du cu5iky

Gia tri quyen sirdung d~t

VND

130,031,806,720

130,031,806,720

7,897,558,605

1,032,973,920

8,930,532,525

122,134,248,115

121,101,274,195

- 20 -

Ph~nrnem may

tinhCi}ng

VND VND VND

83,500,000

1,045,601,000

130,115,306,720

1,045,601,000

1,129,101,000 131,160,907,720

83,500,000

291,800,220

7,981,058,605

1,324,774,140

375,300,220 9,305,832,745

122,134,248,115

121,855,074,975753,800,780

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph5 4,PhuongTan Hi~p, Bao cao tai chinh hop nhiit

Thanh ph5 Bien Hoa, Tinh Dong Nai Cho ky kS toan ttl'01110/2017 dSn31112/2017

13 · PHA.I TRA. NGlfOI BAN

31/12/2017 01/0112017

VND VND

a. Cac khoan phai tra ngu'i'ri ban 308,032,665,950 97,990,357,951

c. Phai trii nguo'i ban Iii cac ben lien quan(chi ti~t tai thuyet minh sO 34) 5,915,289,428 5,774,893,249

313,947,955,378 103,765,251,200

14 · CHI PHi PHA.I TRA.

31112/2017 01/01/2017

VND VNDa. Ng~n han 3,213,865,775 1,187,782,860Phai tra liii yay 2,896,740,574 1,164,446,658Cac khoan khac 317,125,201 23,336,202

b.Daih~n

Phai tra, phai n9P khac

3,213,865,775 1,187,782,860

· PHA.I TRA. KHAc~15 <;y

31/12/2017 01/0112017V

VND VND ifa. Ng~n han 1,431,669,796 2,585,591,103Kinh phi cong doan 289,984,408 292,819,112

/,8

Bao hiern xii h9i 1,365,206 1,942,279 ~

Bao hiern y tS 1,023,460C6 t(I'C,19'inhuan phai tra 9,724,500 1,459,269,275Cac khoan phai tra, phai n9P khac 1,130,595,682 830,536,977b.Daih~n 149,000,000 155,800,000Nhan ky guy, ky CUQ'Cdai han 149,000,000 155,800,000

1,580,669,796 2,741,391,103

- 21 -

CONG TY CO PHAN T~P BoAN THEP TIEN LEN

G4A, Khu pho 4, Phuong'I'an Hiep,Thanh ph6 Bien Hoa,Tinh Dong Nai

Bao cao tai chinh hop nhiit

Cho kY k~toan tir 01110120 17 d~n 31112120 17

16 , TRUE vA cAc KHoAN PHAI NOP NHA NU'OC

VND

S6 phai ni,lpdfrunarn S6 phai nop trong S6 d1lthuc nop trong S6 phai thu cu6iS6 phai ni,lpcuoi nam

nam narn nam

VND VND VND VND VND

150,723,617 431,167,387,918 430,718,660,325 599,451,210

2,646,353,512 2,646,353,512

37,747,583,678 92,750,202,977 96,341,422,775 34,156,363,880117,711,307 4,779,434,645 4,546,931,977 350,213,975

469,228,989 469,228,989

S6 phai thu dfru nam

Thu~ Gia tri gia tang

Thu~ Xuat khau, Nhap khiiu

Thu~ Thu nhap doanh nghiep

Thu~ Thu nhap cit nhan

Cac loai thu~ khac

21,579

21,579 38,016,018,602 531,812,608,041 534,722,597,578 35,106,029,065

Quyet toan thue cua C6ngty se chiu su kiem tra cua co quan thue, Do viec ap dung luat va cac qui dinh v€ thue d6i voi nhi€u loai giao dich khac nhau co the duoc giai thich theonhi€u each khac nhau, s6 thue duoc trinh bay tren Bao cao tai chinh co the bi thay d6i theo quy€t dinh cuaCO' quan thu€,

17 . VAY vA NO' THUE TAl CHiNH

0110112017 Trong nam

Gia trjS6co

Tiing Giamkha nang tra nQ'

VND VND VND VNDa. Yay ng~n h~n

Yay Ngan hang 880,323,169,345 880,323,169,345 3,790,844,019,433 3,728,055,011,058Yay cac t6 ch{rc va ca nhan khac 29,337,133,742 29,337,133,742 43,342,4 76,364 62,785,014,696

909,660,303,087 909,660,303,087 3,834,186,495,797 3,790,840,025,754

31112/2017

VND

S6cokh:i nang tra nQ'

VND

Gia trj

943,112,177,720

9,894,595,410

943,112,177,720

9,894,595,410

953,006,773,130 953,006,773,130

- 22-

CONG TY CO PHAN T ~P DOAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'TanHi~p, Bao cao tai chinh hop nhAtThanh I2h6 Bien Hoa, Tinh D6ng Nai Cho Icy k~ toantir 01110/2017d~n 31/12/2017

18 . VON CHi; SOHUU

a) Bang <laichieu bi~n <li}ng cua van chu so'hfil.

V6n d~u nr cua Chu Thang du v6n c&C& phieu quy

Quy d~u tu phat Loi nhuan chua phan Loi ich c&dongCQngs6 hiru ph~n trien ph6i khong kiern scat

VND VND VND VND VND VND VNDNAM 2016

T~i ngay 0110112016 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 (83,008,033,868) 12,722,594,265 840,467,167,382Tangv6n trong Icy

Liii/16 trong ky 456,906,509,372 12,464,501,948 469,371,011,320Mua c& phieu quy

T~i ngay 31112/2016 846,455,640,000 21,743,395,]53 (8,993,360,790) 51,546,932,622 373,898,475,504 25,187,096,2]3 1,309,838,178,702

NAM 2017

T~i ngay 0110112017 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 373,898,475,504 25,187,096,213 1,309,838,178,702Tiing v6n trong Icy 83,167,490,000 83,167,490,000Uii/16 trong ky 340,745,336,077 5,968,284,022 346,713,620,099Phan ph6i 19i nhuan

Chi tra c6 nrc Icy truce (83,185,564,000) (2,173,209,582) (85,358,773,582)Chi tra c6 nrc ky truce (83,167.490,000) (83,167,490,000)Giam v6n trong kyT~i ngay 311]2/20]7 929,623,130,000 21,743,395,153 (8,993,360,790) 51,546,932,622 548,290,757,581 28,982,170,653 1,571,193,025,219

Tarn irngc6 nrc dot 1 narn 2016 bangti~n cho cacc6 dong voi ty l~ 10%v6n di~u l~ thea Nghj quy~t H(li d6ng Quan tri s605/2016INQ-HDQT ngay 15thang 12ni'im 2016

Chia c6 tuc dgt2 ni'im 2016b~ng c6 phi~u cho cac c6 dong vai tyl~ 10%v6n di~u l~ thea Nghi quy~t H(li d6ng Quan tri s607/2017INQ-HDQT ngay 28 thang 06 nam 2017

b) Chi ti~t van <l~u tu· cua chuso'hii'u

Cu6i ky

V8n gop clla Ong Nguyen M\lnh Ha

V6n gop clla Ba Ph\lm Thi H6ng

v6n gop clla Ong Nguyen Van Quang

V6n gop clla d8i tugng khac

C8 phi~u quy

VND

181,779,840,000

105,488,250,000

87,772,180,000

545,589,499,210

8,993,360,790

(%)

19.55%

1l.35%

9.44%

58.69%

0.97%

D~u ky Ty l~

VND (%)

156,789,400,000 18.52%

95,898,420,000 1l.33%

79,792,900,000 9.43%

504,981,559,210 59.66%

8,993,360,790 l.06%

846,455,640,000 100.00%929,623,130,000 ]00.00%

- 23 -

~ d·.J___:.....-...........

CONG TY CO PHA.N TAP f)OA.N THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Sao cao tai chlnh hop nh§t

Cho ky k€ toanttl' 0 III 0/20 17 d€n31/12/2017

c) Cac giao djch v~ v6n vo'i cac chu so' hfru va phan ph6i c6 tire, chia 1Q'inhuan

re 01/01/2017 d€n 'ro 01/01/2016 d€n

31/12/2017 3111212016

VND VND

V6n d~u tu cua chu so htlu 929,623,130,000 846,455,640,000

- V6n gop delukY 846,455,640,000 846,455,640,000

- V6n gop tang trongkY 83,167,490,000

- V6n gop giam trongkY- V6n gop cuoi kY 929,623,130,000 846,455,640,000

C6 nrc, loi nhuan da chia 166,353,054,000

- c6 tire, loi nhudn chia tren loi nhudn ndm truac bdng tidn 83,185,564,000

- c6 tuc, loi nhudn ehia trenloi nhudn namtruacbang e6phieu 83,167,490,000

d) C6 phieu

31/12/2017 01/01/2017

S6 IU"Q"ngc6phieu dang ky phat hanh 92,962,313 84,645,564

S6 luong c6phieu da ban ra cong chung 92,962,313 84,645,564

- c6 phieu pho thong 92,962,3 13 84,645,564

S6 luong c6phieu ducc mua lai 1,460,000 1,460,000

- c6 phdu ph6 thong 1,460,000 1,460,000

S6 luqng c6 phi€u dang luu hanh 91,502,313 83,185,564

- c6 phiiu ph6 thong 91,502,313 83,185,564

~

M¢nh gia c6 phi€u da luu hal1h (VND) 10,000 10,000

e) Cac quy cong ty

31112/2017 01101/20 17

VND VND

Quy d~u tu phat tri€n 51,546,932,622 51,546,932,622

51,546,932,622 51,546,932,622

19 . cAc KHOA.N M{)C NGOAI BANG CAN f)OI KIt ToAN

31112/2017 01/01/2017

c. Ngo~i t~ cac lo~i

D6ng Dollar My (USD) 824,413,68 721,529,06

D6ng Euro (EUR) 100,00

20 . TONG DOANH THU BAN HANG vA CUNG cAr DJCH vt,J

TlfOl/10/2017d€n Ttf 0111012016 d€n

31/12/2017 31/12/2016

VND VND

a. Doanh thu

Doanh tl1Uban thanh ph~m 195,473,583,941 176,372,284,097

Doal1h thu ban hang h6a 1,400,021,816,940 999,725,652,077

Doanh thl! cungdpdich Vl,l 4,700,564,008 3,185,141,471

1,600,195,964,889 1,179,283,077,645

b. Doanh thu d6i vO'icac ben lien quan (chi ti~t t~i thuy~t minh s6 34)

- 24-

CONG TY coPHAN T.:\P f)OAN THEP TIEN LEN

G4A, Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hca, Tinh Dong Nai

Bao cao tai chinh hop nhilt

Cho ky k€ toan tir 0 III 0/20 17 d€n31112/2017

21 · cAc KHoAN GIAM TRU DOANH THU

ro 0111 0/20 17 d@n HI' 01110/2016 d@n31112/2017 31112/2016

VND VND

Hang ban bi tra lai 40,171,082 1,416,318,583

40,171,082 1,416,318,583

22 · GIA VON HANG nAN

TLl'01/10/2017 d€n TLI'01110/2016 d€n31/12/2017 3111212016

VND VND

Gia Y6n cua thanh pham dll ban 176,791,006,615 106,352,624,997

Gia Y6n cua hang hoa dll ban 1,251,581,794,990 896,582,318,977Gia Y6n cua djch vu dll cung dp 161,473,150 2,575,574,616Hoan nhap/Du phong giam gia hang t6n kho 5,694,237,220 (18,526,902,496 )

1,434,228,511,975 986,983,616,094

-j23 · DOANH THU HO~T f)()NG TAl CHiNH c

~TL1'011l0/2017d€n TLI'01/1012016 d€n ~

3111212017 31/12/2016 _..-c

VND VND ~Lai ti~n giri, lfii cho yay Y6n

'\710,109,430 689,672,262

Chiet khau thanh toan, lfii ban hang tra cham 77,648,892 13,138,101

Lai tu thanh Iy cac khoan d§u tu ngan han, dai han 707,689,610 51,170,000

C6 nrc, lei nhuan duoc chia 76,432,800 210,678,500

Lai chenh lechty gia phat sinh trongky 513,554,506 703,039,994

Lai chenh lechty gia do danh gia lai s6 du cU6i nam 30,431,590 46,898,570

2,115,866,828 1,714,597,427

24 · CHI PHi TAl CHiNH

TLr01/10/2017d€n TLr01110/2016 d€n31/12/2017 3111212016

VND VND

Lfii ti~n yay 19,774,453,697 16,711,249,551

Chi€t kh§u thanh toan, Illi mua hang tra ch~m 229,343,465 97,777,484

LEido thanh Iy cac khoan d§u tu ng~n h~n, dai h~n 111,684,767

LEichenh I~ch ty gia phat sinh trong ky 7,691,532 18,723,264

LEichenh I~ch ty gia do danh gia I~i s6 du cu6i ky 18,516,712

Hoan nh~p/D\I' phong giam gia cac khoan d§u tu 64,131,783 21,994,560

20,094,137,189 16,961,429,626

- 25 -

C6NGTyc6PHANT~PDOANTHtPT~NLtN

G4A, KI1U ph6 4, PhucmgTiin Hi~p,

Th,'mh ph6 Bien Hoa, Tinh Dong Nai

Bao cao tai chinh ho'p nh5t

Cho ky k~ toan tu' 01110/20 17d~n 31112/2017

25 . THU NH~P KHAcTu 0III 0/20 17d~n

31/12/2017Ttl' 0111012016 d~n

31/12/2016

VND VND

90,909,091

410,027,940

Thu nhap tu thanhIy tai san

Thu nhap khac 230,701,046

230,701,046 500,937,031

26 . CHI PHi KHAc

Ttl' 01/10/2017 d~n31112/2017

Tu 01110/2016 d~n31112/2016

Cac khoan bi phat

Chi phi khac

VND1,385,578

143,602,393

VND

447,236,397

144,987,971 447,236,397

27 . CHI PHi BAN HANG vA CHI PHt QUAN LY DOANH NGHIEP

Ttl' 01/10/2017 d~n Ttl' 01/10/2016 d~n;;i

31112/2017 31/12/2016 ,)'

VND VND I

a. Chi phi ban hang 17,880,660,807 14,443,594,911 T

Chi phi nguyenlieu, v~t lieu, d6 dung 596,276,966 598,580,626 \Chi phi nhan cong 5,361,549,010 5,031,669,382 «<

~Chi phi khau hao tai san c6dinh "1,026,017,627 1,347,247,402Chi phi dich vu mua ngoai 7,982,362,514 2,974,560,822Chi phi khac bang ti@n 2,914,454,690 4,491,536,679

b. Chi phi qulin Iy doanh nghiep 19,971,612,679 14,519,400,831

Chi phi nguyenlieu, v~t lieu, d6 dung 104,677,979 129,427,542

Chi phi nhan cong 5,320,993,474 7,607,347,185

Chi phi khau hao tai sanc6 dinh 1,604,716,128 1,523,079,769

Thu~, phi, I~phi 133,917,121 129,479,342

Hoan nhap/Chi phi du phong 9,649,916,243 2,346,322,838

Chi phi djch V\I mua ngoai 1,903,079,957 1,661,256,660

Chi phi khac bang tien 1,254,311,777 1,122,487,495

37,852,273,486 28,962,995,742

28 . CHI PHt SAN xuxr KINH DOANH THEO YEU TO

Heat dong cua cong ty chu y~u la heat d(>ngthuong mai, vi v~y Cong ty khong thuyet minh chi phi san xuat kinhdoanh thea y~u t6, do dil thuy~t minh cac y~u t6 cua chi phi ban hang va chi phi quanIy doanh nghi~p t<:liThuy~t minhs627

- 26-

CONG TV CO PHAN T~P f)OAN THEP TIEN LEN

G4A, Khu ph6 4, PhucngTan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nh11t

Cho ky k@toan tu 01110/20 17 d~n 31/12/2017

29 ,THUE THU NH~P DOANH NGHIJi:P

Thu~ thu nh~p doanh nghiep hi~n hanh'ro 0 III 0/20 17 d@n

31/12/2017VND

Chi phi thue Thu nhap doanh nghiep tfnh tren thu nhap chju thuenam hien hanh 23,607,984,456

Chi phi thu~ thu nh~p doanh nghi~p hi~nhanh 23,607,984,456

Tll'01110/2016 d@n31112/2016

VND

32,305,241,298

32,305,241,298

30 ,LAI CO BAN/LAI SUY GIAM TREN CO PHIEU

Viec tlnh roan laiCO' ban tren e6 phieu co th~ phan phoi cho cac e6 dong sa hfru e6 phan ph6 thong cua Cong ty duocthuc hien dua tren cacs6 lieu sau :

re01/10/2017 d@n31112/2017

Loi nhuan sau thue cuae6 dongcong ty me

Loi nhuan phan b6 eho e6 phieu ph6 thong

C6 phieu ph6 thong luu hanh binh quan trong nam

VND

90,785,325,404

90,785,325,404

91,502,313

Llii co' ban tren e6 phieu 992

Tu 01/10/2016 d@n31112/2016

VND

125,137,152,100

125,137,152,100

91,502,313

1,368

Lai CO' ban tren e6 phi@uda duqe di6u ehinh h6i t6 thea quy dinh t\ii Chu~n ml,le k@toan Vi~t Nam s630 - Lai tren e6phi@u,

31 ,CONG Cl) TAl CHiNH

Cae lo~i eongql t:'li ehinh eua Cong ty

Gia tri s6 k@to an

c\F

f131/12/2017 0110112017

Gia g6e Gia g6eDI,lphongVND VND VND

Hi san t:'li ehinh

Ti6n va cae khoantuong dLrong ti6n

Phai thu khaeh hang,phai thu khae

Phai thu v6 eho vayng~n h\in

D~u tu ng~n h\in

160,182,246,769 85,175,085,583

592,175,264,409 ( 13,490,494,450) 238,358,957,400

10,620,000,000 10,620,000,000

7,760,015,535 (2,072,167,556) 17,202,950,886

770,737,526,713 (15,562,662,006) 351,356,993,869

Dll ph6ngVND

(2,839,292,731 )

(6,233,685,861 )

(9,072,978,592)

31112/2017

Gia tri s6 k@toan

01/0112017

VND

NQ'phai tra t:'li ehinh

Yay va n9'Phai tra nguai ban, phai tra khae

Chi phi phai tra

953,006,773,130

315,528,625,174

3,213,865,775

1,271,749,264,079

- 27-

VND

909,660,303,087

106,506,642,303

1,187,782,860

1,017,354,728,250

CONG TY CO PHAN T~P DOAN THEP TlEN LEN

G4A, Khu pho 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, TinhDong Nai

Bao caoUli chinh hop nh§t

Cho ky k~ toan til' 01110/2017 o~n 31/12/2017

Thong tu 210/20091TT -BTC va cacquy dinh hien hanh yeudiu trinh bay Bao cao tai chtnh va thuyetminh thong tin06i voi cong cu tai chinh nhung khong dua ra cac huongd§n tuong dirong cho viec danh gia vaghi nhan gia trih9'P Iycua cac taisan tai chinh va no phai tra tai chlnh, ngoai tnr cac khoantrich I~p du phong no phaithu kho doi va duphong giam gia cac khoano~u tu chung khoanoa:duoc neuchi ti~t tai cac Thuyet minh lien quan. Vi vay, Cong tychua danh gia giatri h9'P ly cua tai san tai chinh va nq phai tril tai chinh t\li ngay k~t thuc nien 09 k~ toan,

Quan Iy rui ro tai chinh

Rui ro tai chinh cua Cong ty bao g6m rui ro thi truOng, rui ro tin dl,lng va rui ro thanh khoan, Cong ty oa:xay dl,lng h~th6ng ki6m soat nh~m oilm baoSI,)' can b~nga mu'c hqp Iy gili'a chi phi rui ro phat sinh va chi phi quiln ly rui ro, BanGiam 06c Congty co tnich nhi~m theo d5i quy trinh quiln Iy rui ro 06 oam baoSI,)' can b~ng h9'P Iy gili'a rui ro va kiSmsoat ruiro,

Rai ro thi trll'l1ng

HO\lt09ng kinh doanh cua Congty se chu y~u chiu rui ro khi coS\f thay 06i v~ gia, ty gia h6i ooai va Ia:isu§t.

Rui ro v~ gia:

Cong ty chiu rui ro v~ gia cua cac cong Cl,lv6n phat sinh til' cac khoan o~u tu c6 phi~u ng~n h\ln va dai h\ln do tinhkhong ch~c ch~n v~ gia tUO'l1glai cua c6 phi~u o~u tu, Cac khoan o~u tu c6 phi~u dai h\ln ouqc n~m gia v6"im\1Cdichchi~n IU9'Clau dai, tC;tithai diem k~t thuc nam tai chinh Cong ty chua co k~ hO\lch ban cac khoan d~u tLl'nay,

Rui ro v~ ty gia h6i doai:

Cong ty chiu rui ro v~ tY gia do gia tri hQ'p Iy cua cac lu6ng ti~n trong tUO'l1glai cua m9t cong C\1tai chinh se bi~nd9ng theo nMng thay d6i cua ty gia ngo\li t~ khi cac kh0'ln yay, doanh thu va chi phi cua Cong ty dU9'Cth\1'c hi~nb~ng don vi ti~n t~ khac v6"id6ng Vi~t Nam, C

ERui ro v~ la:isu§t

Cong ty chiu rui ro v~ Ia:isu§t do gia tri h9'P Iy cua cac lu6ng ti~n trong tuong lai cua m9t cong C\1tai chinh se bi~nd9ng theo nhli'ng thay d6i cua Ia:isu§t thi truong khi Cong ty co phat sinh cac khoan ti~n gU'ico ho~c khOng co ky 11\In,cac khoan yay va nq chiu Ia:isu~t tha n6i, Cong ty quan Iy rui ro Ia:isu§t b~ng cach phan tich tinh hinh CC;tnhtranh trenthi truo'ng dS co duvc cac la:isu§t co Iqi cho m\1cdich cua Cong ty,

Rlli ro tin ([Iplg

Rui ro tin d\1ng la rui ro rna m9t ben tham gia trong m9t cong C\1tai chinh ho?c h9'P d6ng khong co khi! nang th\1'chi~ndLl'9'CnghTaY\1 cua minh d§n d~n t6n th§t v~ tai chinh cho Cong ty, Cong ty co cac rui ro tin d\1ng til' hO\lt d9ng d9ngsan xu~t kinh doanh Cchu y~u d6i v6"icac khoan phiii thu khach hang) va hoC;ttd9ng tai chinh Cbao g6m ti~n gU'inganhang, cho yay va cac cong C\1tai chinh khac),

Til' 1 namtra xu6ng

Tren 1 namd~n 5 nam Tren 5 nam C9ng

VND VND VND VNDT~i 31/1212017Ti~n va cac khoilntuang dUO'l1gti~nPhili thu khach hang,phili thu khacPhili thu v~ cho yayng~n hC;tnf)~u tLl'ng~n h\ln

160,182,246,769 160,182,246,769

578,674,169,959 10,600,000 578,684,769,959

10,620,000,000 10,620,000,000

5,687,847,979 5,687,847,979

755,164,264,707 10,600,000 755,174,864,707

- 28-

e6NGTye6PHANT~PDOANTHtPTItNLtN

G4A, Khu ph6 4, PhuongTan Hi~p,Thc'mhph6 Bien Hoa, TinhDong Nai

Bao cao tai chinh hop nhiit

Cho ky k€ toan ttl' 0111 0/2017 d€n 3 1112/2017

T:;ti 0110112017Ti€n va cac khoantuong duong ti€nPhai thu khach hang,phai thu khacPhai tim v€ cho yayngan han

D§u tu ngan han

D§u nr dai han

Rui ro thanltkhoan

85,175,085,583 85,175,085,583

235,509,064,669 10,600,000 235,519,664,669

10,620,000,000 10,620,000,000

10,969,265,025 10,969,265,025

342,284,015,277342,273,415,277 10,600,000

Rui ro thanh khoan la rui ro Cong ty gap kho khan khi thuc hien cacnghia V\l tai chtnh do thieu v6n. Rui ro thanhkhoan cua Cong ty chu y€u phat sinh ttl' viec cac tai san tai chinh va no phai tra tai chinh co cac thai diem dao hankhac nhau,

Thoi han thanh toan cua cac khoan no' phai tra tai chinh dua tren cac khoan thanh toan dl,l'ki€n theohQ"pd6ng (trenCO'

s6 dong ti€n cua cac khoan g6c) nhu sau:

T:;ti 3111212017Yay va n9'

Phai tra nguai ban,phai tra khac

Chi phi phai tra

T:;ti 01/0112017Yay va n9'Phai tra nguo'i ban,phai tra khac

Chi phi phai tra

Ttl' 1 namtr6 xuong

Tren 1 namd€n 5 nam

YND YND

Tren 5 nam C('>ng

YND YND

953,006,773,130 I:-

315,528,625,174)~

13,213,865,775 ),

1,271,749,264,079 I

~909,660,303,087

106,506,642,303

1,187,782,860

1,017,354,728,250

953,006,773,130

315,379,625,174 149,000,000

3,213,865,775

1,271,600,264,079 149,000,000

909,660,303,087

106,350,842,303 155,800,000

1,187,782,860

1,017,198,928,250 155,800,000

Cong ty cho r~ng mtrc d('>t~p trung rui ro d6i v6i vi~c tra n9' la th§p, Cong ty c6 kha nang thanh toan cac khoan n9'd€n h~n ttl' dong ti€n tu ho~t d('>ngkinh doanh va ti€n thu ttl' cac tai san tai chinh dao h~n,

32 . NHUNGSl/KI~N PHAT SINH SAUNGAy KtT THUe KY KE TOAN NAM

Theo nghi Quy€t H('>id6ng quan tri s609/2017INQ-HDQT ngay 19/12/2017, Cong ty cong b6 vi~c chi tra c6 tLl'Cb~ng ti€n m~t dqt1 nam 2017 nhu sau:Lo~i chtmg khoan: C6 phi€u ph6 thong

M~nh gia: 10.000 d6ngl c6 phi€u

Ngay dang ky cu6i cung:OSlO1/2018

M~nh gia: 10,000 d6ngl c6 phi€u

Ty I~ thanh toan:5%1 m~nh gia (500 d6ng/c6 phi€u )

- 29-

CONG TY CO PHAN T ~P DO AN THEP TlEN LEN

G4A, Khu pho 4, Phuong'Tan Hiep,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhih

Cho ky k~ toan tu 01110/20 17 c1~n31112/2017

Ngay thanh toan: Ngay09/02/2018

Ngoai ra, kh6ng e6SI,!' kien trong y~u nao xay ra sau ngay k€t thucky k~ toan doi hoi duoc c1i~uehinh hay cong b6tren Bao cao tai ehinh hQ'Pnhat nay,

33 . BAa cAo BO PH~N

Heat c1Qngkinh doanh cac san pham thep chiern tren 90% ty trong toan bQ heat c1Qngcua Cong ty va chu y~u di€n ratren lanh th6 Viet Nam, do c16C6ng ty khong lap bao cao bQ phan thea ITnhVile kinh doanh va khu vue dia1y,

34 . NGHIl):P V{) vA soDU VOl cAc BEN LIEN QUAN

Trong nam.C6ng ~ co giao dich voi cae ben lien (Juan nhu sau:

Ttl' 01110/20 17 c1~n Ttl' 01/10/2016 c1~n

M6i guan h~ 31112/2017 31/12/2016

Doanh thu ban hang, cungcap djch vI)

C6ng ty C6 phan Thep B~e Nam C6ng ty lien k€t 193,195,658,961 144,732,432,512

Mua v~t tu, hang hoa, dich vI}

C6ng ty C6 ph§n Thep B~e Nam C6ng ty lien k~t 168,798,682,166 85,448,655,954

s6 du vO'icae ben lien (Juan tai nga)!_kit thUc k~M loan: ...T-

M6i guan h~ 31/12/2017 0110112017C

Phiii thu ti~n hang ~

C6ng ty C6 ph§n Thep B~e Nam C6ng ty lien k~t 155,237,663,220 66,881,519,384;}

L.Trii tmo'c cho ngu()'i ban

C6ng ty C6 ph§n Thep B~e Nam C6ng ty lien k~tr,

13,626,656,088 6,687,724,226 -::;;

Phiii thu I<hac

C6ng ty C6 ph§n Thep B~e Nam C6ng ty lien k€t 23,912,060

Phiii trii ti~n hang

C6ng ty C6 ph§n Thep B~e Nam C6ng ty lien k~t 5,915,289,428 5,774,893,249

Phiii trii khac

C6ng ty C6 ph§n Thep B~e Nam C6ng ty lien k~t 4,438,800Ba Ph~m Thi H6ng T6ng Giam c16e 1,451,236,775

Ti~n vay phiii trii

Ong Nguy€n M~nh Ha Chu tieh HDQT 7,163,651,072 12,250,320,037Ba Ph~m Thi H6ng T6ng Giam c16e 1,670,944,338 16,026,813,705

- 30 -

CONG TY CO PHA.N T ~P f)OA.N THEP TlEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nh:1t

Cho ky k~ toan nr 0 III0/20 17 den31112/2017

35 . SO L1~U SO SANH

S6 lieu so sanh tren Bang Can 06i k~ toan va cac thuyet minh tuong irng la s6 lieu cua Bao caotai chinh cho nam taichinh k~t thuc ngay 31 thang 12 nam 2016 oa duoc Cong ty TNHH Hang Kiern toan AASC kiern toan. S6 lieu trenBao cao K~t qua hoat o('>ngkinh doanh, Bao cao luu chuyen ti~n t~ va cac thuyet minh nrong ling la s6 lieu cua Baocao tai chinh cho ky k~ toantil' ngay 01101/20 16 o~n ngay31112/2016.

f)6 Th] Kim Dung

Nguoi lap

Dong Nai, ngay27 thdng 01 ndm 2018

K~ toan tnrong Chu tich Hoi 06ng quan trj

Trn]\

- 31 -

CONG TV CO PHAN T~P DoAN THEP TlEN LEN

G4A - KP4 - P.Tan Hiep - Bien Hoa - D6ng Nai Bao cao tai chinh hop nh~t

Cho kY k€ toannr 0III0/2017d€n31112/2017

Kfnh grri : UY BAN CHUNG KHoAN NHA.NUaC-soGlAO DICH CHUNG KHoAN TP HO CHi MINH

V@viec : Giai trinh chenh lechs6 lieu tren bao caok€t quahoat dong kinh doanh hQ"Pnhatquy 4 113m2017va clingky nam tnroc :

Don vi tinh il6nf<CHI TIEU NguyennhanMii Thuyet

s6 minhQuy 4-2017 Quy 4-2016

~

Chenh I~ch

1 6=(4-5) 71. Doanh thu ban hangva cungdp djch vu

2

013

204

1,600,195,964,8895

1,179,283,077,645 420,912,887,244 Do tinh hinh kinh te xiihoinam 2017 diiphuc hoi, tinhhinh kinh t€ th€gioi co dauhieu chuyen bientich CIJC

va nhucau sir dungnguyenv~tlieu chocac congtrinhdiu ill tang cao d~n d€n doanh thu ban hang tang sovoi clingkY narn truce.

2. Cac khoan giam tnr doanh thu (I,376,147,501)02It----·~-~~.-----~~~~--~----~~I-----~__II__~~~~~~__t~~~~~~~-+~~~~~~~_t_----~---~--~----~~~~-II3. Doanh thu thuftn ban hang va cungdp djch VI} 10

4. Gia v6n hang ban 11

21 40,I71,082

1,600,155,793,807

1,4I6,318,583

1,177,866,759,062 422,289,034,745

5. LQ'j nhuan gQPv~ ban hangva cungdp djch VI}

22 1,434,228,511,975 986,983,616,094 447,244,895,881 Doanh thukY nay tang d~n d€n gia v6n cling tangnrong irng.

20 165,927,281,832 190,883,142,968 (24,955,861,136)Loi nhuan gOp ban hanggiam so voi cling IcY namtnroc la do diu nam gia thep tren thi wong th€ gi6itang cao d~n d€n gia thep trong nu6c cilng bi€n dongm<:tnhva congty co nh~pm6i duqc lUQnghang gia caonen d~n d€n lqi nhu~n gOpgiam so v6i clingIcY namtru6c.-- --~-~---~--~---~---- .-~-- --~~-t--~i-~~-t-~--~~----- ---~--~~--- -~~---~~~~_I_~~~_ -~~~ ------ ------ _

6. Doanhthuho<:ttdongtaichinh 21 23 2,115,866,828 1,714,597,427 401,269,401- --~---~-- ----~~~-~----- ----~~--- -I---+~~-- ---~-~--~~- ----~--- ~---I~~~~ __ ~~_I_----,,--:-~-=---,---:--~_-:-7. Chiphitaichinh 22 24 20,094,137,189 16,961,429,626 3,132,707,563 Chi phi tai chinh tang do cac ngan hang n6i long tin

d\lng cho yay liii suat th§.pnen congty yay nhi@uhonso v6i clingky nam tru6c.-- ~--~~~~~~~~~~ ~~---~-(---- - ----t-~~~- ~-- ~-- ~~----__II-~~---:~-:---:----:-I-~~~~-_~-------~--~-

Trongdo:Chiphiliiivay 23 19,774,453,697 16,711,249,551 3,063,204,146

8~ Phln liii (16)trong-co~gty lien k~t, li--:-en-d--oa-n-h~- -2-4- ---- - ~--5-,5-3-8-,2--9-5-,2-1-3-1---l-1-,-9:-:0-:6-:,8-1-0,-:2-13'~-~--(-6-,3-6-8-,5-1-5,-0-00-)-t-~--~-~~~-- --- -~~~

- -~~----~---~~-~~~~~~~--j----~-~~~--~-~~~---r----- . --------~-.~-~-:::-:--~-~~------~~-- -----

9. Chi phi ban hang 25 27 17,880,660,807 14,443,594,911 3,437,065,896.~~- - --------- ----_ --- ~~- --.---------~-~- --- -- --~~--.-

- 32 -

-~~~~~-- ---

-~-~~-~ - ---- ------~---- -~----~--~-

CHI TIEU Ma Thuyet Quy 4-2017 Quy 4-2016 Chenh I~ch Nguyen nhanso minh

1 2 3 4 5 6=_(_4-~ 710. Chi phi quan Iy doanhnghiep 26 27 19,971,612,679 14,519,400,831 5,452,211,848 Chi phi quankY nay tang la do trich du phong cong

nc phai thu kho doi,nen chi phi quan lykY nay tang-~. so voi cunzkY narn truce.

11. LQ'i nhu~n thuftn til"hoat dQng kinh doanh 30 115,635,033,198 158,580,125,240 (42,945,092,042) Do mQt s6 nguyen nhanneu tren nen dfrn d~n Ioinhuan hoat d9ng kinh doanhkY nay giarn so voi cung

--~--- -----_. kY nam tnroc,12. Thu nhap khac 31 25 230,701,046 500,937,031 (270,235,985)

13. Chi phi khac 32 26 144,987,971 447,236,397 (302,248,426)

14. LQ'i nhuan khac 40 85,713,075 53,700,634 32,012,441~~ 1--.

, '- ~.-,--15. T6ng IQ'inhu~n k~ toan truce thu~ 50 115,720,746,273 158,633,825,874 (42,913,079,601) Do mot so nguyen nhan chu yeu tren nen dan dent6ng IQ"inhuan k~ toan truce thue giam tuong ling.

16. Chi phi thue thu nhap doanh nghiep hien hanh 51 29 23,607,984,456 32,305,241,298 (8,697,256,842)

17. Chi phi thu~ thu nhap doanhnghiep hoan lai 52 29 - (3,356,738,295) 3,356,738,295

18. LQ'i nhuan sau thu~ thu nh~p doanh nghi~p 60 92,112,761,817 129,685,322,871 (37,572,561,054) LQ"inhuan sau thu~ TNDN ky nay giam han so voicung kY namtruce la do nhUng nguyen nhan chu y~uneu tren.

19. LQ'i nhu~n sau thu~ cua c6 dong cua cong ty m~ 61 90,785,325,404 125,137,152,100 (34,351,826,696)

20. LQ'i nhu~n sau thu~ ci1a c6 dong khong ki~m soM 62 1,327,436,413 4,548,170,771 (3,220,734,358),-

21. Lai co' ban tren c6 phi~u 70 30 992 1,368 (375).~ ~~

V~h!KimLoan

K~ toan trm'mg

D6 Thj Kim Dung

Nguoi I~p Chu tich HQid6ng quiln trj

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