or- nim nal: nim trtr6'c nim nal: nim tnracstatic2.vietstock.vn/data/hose/2018/bctc/vn/quy...
TRANSCRIPT
CONG TY coPBAN TRAPHACO
Dia chi: 75 YenNinh - Ba Dinh - Ha N9i
BAo cAo TAl cHiNn H<}P NHATCho IcY hoat d9ngillngay 0110112018 dSn ngay30109/2018
BAo cAo KET QuA HO~T DQNG KINH DOANH HQP NHATCho kj; hoat il(jng tit ngay 01 thdng 01nam2018 ilin ngay 30 thdng 09 ndm 2018
CHi TIEU Thuy~tminh
1 Doanh thu ban hang va cung cApdjch vu2 Cac khoan giamtnr doanh thu3 Doanh thu thuan v~ ban bang va cung cApdjchV\I 174 Gia von hang ban 185 LVinhu,n gC)pv~ ban bang va cung cap djchV\I6 Doanh thu hoat d9ng tai ehinh 197 Chi phi tai chinh 208 Trangdo: Chiphi liii vay9 Chi phibanhang 2410 Chi phi quanIy doanh nghiep 2411 LVinhu,n thuantit hoat d{lngkinh doanh12 Thu nh~pkhac13 Chi phi khac14 LVinhu,n khac15 UlillOtai congty lien doanh, lien ket16 T6ng IVinhu,n ke toan trtnrc thue17 Chi phi thue thu nh~p doanh nghiep hien hanh18 Chi phi thue thu nhap doanh nghiep hoan lai19 LQ'inhu,n sau thue thu nh,p doanh nghi~p
LQ'inhu~ sau thue eua eongty m~LQ'inhu~ sau thue eua co dong khong kiem soM
20 Liii cO'ban tren c6 phieu 22
MAU soB 02-DNBan vi tinh:VNf)
Mlis8 Qu£Ill Lu£ k~tir diu nim d~n cu8ikY nill:Nim nal: Nim trtr6'c Nim nal: Nim tnracor- 472,667,188,477 452,806,625,267 1,273,684,812,830 1,316,451,677,232
02 5,451,251,199 1,121,336,155 8,056,820,183 5,460,977,10110 467,215,937,278 451,685,289,111 1,265,627,992,647 1,310,990,700,13111 223,574,461,892 210,249,066,500 615,958,481,675 586,390,219,43520 243,641,475,386 241,436,222,611 649,669,510,972 724,600,480,696.21 283,992,360 360,055,938 1,202,916,496 1,664,619,03922 3,571,816,521 929,984,576 8,191,136,761 2,260,218,05223 3,503,188,792 927,813,603 8,051,236,641 2,072,063,27924 139,556,160,534 113,377,298,117 352,193,018,624 347,759,872,20425 50,038,946,064 52,422,776,044 162,564,926,300 152,323,694,27030 50,758,544,627 75,066,219,812 127,923,345,783 223,921,315,20931 1,977,845,926 562,003,782 3,033,201,801 4,028,773,94032 1,849,087,267 116,061,369 2,225,039,883 5,459,867,15940 128,758,659 445,942,413 808,161,918 (1,431,093,219)24 11,466,293 (57,346,038)50 50,887,303,286 75,523,628,519 128,731,507,701 222,432,875,95251 8,433,883,863 14,888,049,917 28,761,495,340 44,318,010,52852 629,015,677 (310,382,071) (3,592,638,850) (428,938,384)60 41,824,403,746 60,945,960,673 103,562,651,211 178,543,803,80861 34,784,402,109 56,229,457,869 90,844,860,007 165,386,886,17062 7,040,001,638 4,716,502,804 12,717,791,204 13,156,917,63870 2,064 3,727
Dinh Trung Kien
NguOi l~p bi~u K~ toaD tnrcmg
Nguyln Thj Ng(Jc Thuy
CONG TY copHAN TRAPHACO
Dja chi: 75Yen Ninh - Ba Dinh - Hit NQi
BAo cAo TAl cHiNH HQP NHATCho ky hoat dQngillngay01/01/20 18 d~nngay30109/2018
BANG CAN DOl KE ToAN H(1P NHATTqi ngay 30 thdng 09 nam 2018
Dan vi tfnh: VNDTbuy@t
TAl SAN minb Masa sa euai k~ sa diu Dam
:A.' TAi sAN NGAN ~N 100 785,696,261,304 745,856,234,430
'I. Ti~n va cac khoan tU'O'DgdU'O'Dgti~n 1 110 160,287,822,863 160,903,552,0661 Ti~n III 156,586,132,276 156,203,552,066
-2 Cac khoan nrong duong ti~n 112 3,701,690,587 4,700,000,000
II. Diu tu tal chinh ngAn han 2 120 9,400,000,000 8,600,000,000
f>Aunr nam gift d~n ngay dao han 121 9,400,000,000 8,600,000,000
III. Cac khoan phai tbu 130 182,637,632,717 200,062,890,6551 Phai thu ngan han cua khach hang 3 131 125,334,070,082 131,073,852,3042 Tra wac cho nguoi ban ngan han 4 132 34,663,22~,083 26,087,609,1733 Phai thu ngan han khac 5 136 26,330,881,305 46,977,083,3594 Du phong phai thu ngan han kh6 doi (*) 6 137 (4,433,642,194) (4,818,749,621)
.S- Tai santhieu cho xu 19 139 743,095,441 743,095,441
. IV. Hang t6n kho 7 140 388,044,502,882 332,830,780,4281 Hang t6nkho 141 391,170,739,345 334,029,449,7372 . Du phong giam gia hang t6n kho (*) 149 (3,126,236,463 ) (1,198,669,309)
V. Tai san ngin han khac 150 45,326,302,842 43,459,011,2811 Chi phi tra wac ngan han 151 6,172,592,546 4,851,299,419
--2 . Thue gia tri gia tang duoc khAu tnr 152 36,683,249,166 37,368,785,6073 Thue va cac khoan phai thu Nha mroc 153 2,470,461,130 1,238,926,255
B. TAlsANDAI~N 200 729,306,948,103 763,845,632,373
I. Tai san e6 dinb 220 664,228,983,731 685,451,065,181.Tai san c5 dinh hUu hinh 9 221 613,990,692,201 640,987,966,931Nguyen gia 222 927,598,673,197 901,792,003,870
Gia tri hao mon IllY k~ (*) 223 (313,607,980,996) (260,804,036,939)2 Tai san c5dinh vo hlnh 10 227 50,238,291,530 44,463,098,250
Nguyengia 228 55,933,659,975 49,616,243,031
- _ "Gia tri hao mon IllY k~ (*) 229 (5,695,368,445) (5,153,144,781)-
U. Tili san dO'dang dili h~n 24U 1l,9UM,233,M75 25,249,U73,4441 Chi phi xay d\l'Ilg co ban do dang 8 242 11,908,233,875 25,249,073,444
III. Cae kboan diu tlr tai ehinb dai h~n 250 500,000,000 500,000,0001 - f>dutu g6p v5n vao don vi khac 253 500,000,000 500,000,000
IV. Tai san dai b~n khae 260 52,669,730,497 52,645,493,748
I Chi phi tra wac dai hl;lD 261 37,643,592,043 39,096,605,117
2 Tai san thu~ thu nh~p hom l~i 262 6,329,539,122 2,736,900,272
3 LQ'ith~ thuong m~i 269 8,696,599,332 10,811,988,359
T6NG CQNG TAl sAN 270 1,515,003,209,408 1,509,701,866,803
2
CONG TY co PHAN TRAPHACO BAo cAo TAl cHiNH HQP NHAT
Dia chi: 75 Yen Ninh - Ba Dinh - Ha NQi Choky heat oQng nr ngay 01101/20 18 o~n ngay30109/2018
BANG CAN DOl ICE ToAN HQP NHAT (Ti~p theo)T9i ngay 30 thang 09 nam 2018
Thuyet
NGUONVON minh Mli s8 S8 cu6i k~ S6 dAunamA. NQPHAITRA 300 371 ,574,866,228 390,854,017,539
I. NQ'ngin han 310 164,423,837,068 380,752,817,539
Phai tra eho nguoi ban ngin han12
311 90,778,458,411 119,423,187,075
2 Ngiroi mua tra tiBntruce ngin han 312 88,373,133 575,780,993
3 ThuS va cac khoan phai nQP eho Nha mroc 13 313 15,817,250,728 53,796,337,958
4 Phai tra nguoi lao dQng 314 33,774,745,855 46,394,624,465
5 Chi phi phai tra ngin han 14 315 15,431,727,752 42,611,741,262
.6 Phai tra nganhan khac 15 319 6,314,031,023 89,504,678,453
7 Vay va no thue tai ehfnh ng~ han 16 320 2,023,194,784 27,030,663,991
8 Qiiy khen thu6ng, phuc lei 322 196,055,382 1,415,803,343
n. NQ'dai han 330 207,151,029,160 10,101,200,000
Phai tra dai han khac 337 60,000,000 60,000,0002 Vay va nc thue tai ehfnh dai han 17 331 207,091,029,160 10,041,200,000
B. NGUON VON em) saHiru 400 1,143,428,343,180 1,118,847,849,264
I. V6n chii SO' hnu 21 410 1,142,222,318,413 1;117,491,672,808V5n g6p cua chusahfru 411 414,536,730,000 414,536,730,000 (
2 Thang du v5n e6 phAn 412 133,021,732,000 133,021,732,000 13 V5n khac cua chusahttu 414 9,652,783,0124 cephieu quy(*) 415 (3,593,000) (3,593,000)
1.',5 Chenh l~eh ti gia h5i doai 417
,6 Qui d~utu pMt tri~n 418 366,638,254,473 325,267,190,3457 LNST chua pMn ph5i 421 125,053,435,082 156,679,527,750
~LNSTchua PP lilyM ddn cU6iIcY truo'c 57,283,940,031 6,215,533,168- LNST chua PPIcY nay 67,769,495,051 150,463,994,582
8 LQ'ifeh e6 dong khong ki~m soat 429 93,322,976,846 87,990,085,713
n. Ngu6n kinh phi va quy khac 430 1,206,024,767 1,356,176,456Ngu6n kinh phi dll hinh thanb TSCD 432 1,206,024,767 1,356,176,456
TONG e(>NG NGUON VON 440 1,515,003,209,408 1,509,701,866,803
Ngum IfP bi~u K~ toan truO'ng
Nguyin Thi Ng(JcThuy Dinh Trung Kien3
CONG TY CO pHAN TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dlnh -Ha Noi
BAo cA.o TAl cHiNH HQ'P NHATCho Icy heat dongillngay 0110112018 den ngay30109/2018
BAo cAo LUlJ CHUYEN TIEN Tt HOP NHAT (Ti~ptheo)ChokY hoat d9ng tit ngay 01 thdng 01 nam 2018 din ngay 30 thdng 09 nam 2018
CHiTIEUMi Tir 0110112018d~n Til' 0110112017d~n
~ 30/09/2018 30/09/2017so
III. trru CHUYEN TlEN TU HO~ T DONG TAl CHINH
1.Tian yay ng~nhan, dai han nhan duoc 33 327,816,901,474 132,182,195,889
. 2. nan chi tra no g6cyay 34 (155,774,541,521) (69,370,868,412)
3. C6 nrc, loi nhuan dli tra cho chusa hiiu 36 (62,903,580,812) (103,489,145,000)
Lim chuy€n tiJn thulin ti¥ hO{ltd{jng til; chinh 40 109,138,779,141 (40,677,817,523)
Ltru chuysn tien thuin trongky 50 (614,605,992) (127,347,780,454)
Ti@nva nrong duong ti@ndiu nam 60 160,903,552,066 204,507,406,466
A~h htrOng cua thay d6i ti gia h6i doai quy d6ingoatt~ 61 (1,123,210)
Tien va nrong dtrO'Dgtien eu6ikY 70 160,287,822,863 77,159,626,012
K~ toan trmrng
. Nguyin Th] Ng(JcThuy Dinh Trungsu«
5
CONG TV CO pHAN TRAPHACO
Dia chi: 75Yen Ninh - Ba Dinh - Ha NQi
BAO CAO TAl cHiNH HQP NHAT
Cho ky heat dQngillngay 01101/2018 d~n ngay30/09/2018
BAo cAo LUlJ CHUYEN TIEN T:e HQ'P NHATCho kj; hoat Q9ngtit ngay 01 thdng 01 nam 2018 dinngay 30 thdng 09 niim 2018
MAu so B 03-DNDon v]: VND
CHITIEUMil Tit- 0110112018c1~n Tit- 01/0112017c1~n
" s8 30/09/2018 30/09/2017
I. UJuCHUYEN TIEN TUHO~ T DONG KINH DOANH
1.Lvi nhu,n trtr6'c thu~ 01 128,731,507,701 222,432,875,952
2.Bi~u chinh cho cac khoiin:
KhAuhao tai san c6 dinh 02 57,297,670,490 25,890,463,923
Cac khoan du phong 03 1,542,459,727 998,697,801
-.(UiIl5) chenhl~ch tY gia h6i doai chua thuc hien 04 54,450,150
(Lai) til boat dQng dAutu 05 1,484,498,434 (631,983,526)
Chi phi liii vay 06 8,051,236,641 2,072,063,279
3. LQi nhu,n til' hoat c1Qngkinh doanhtruecthay c1Aivan hru c1Qng 08 197,161,823,143 250,977,126,608
Bi@nd9ngcac khoan phai thu 09 22,267,624,931 (5,520,772,047)
_ Bl€n dQng hang t6n kho 10 (57,141,289,265) (37,242,761,302)
Bi€n d9ng cac khoan phai tra (khong bao g6m liii vay phai tra, thu€TNDN phai nQP (151,533,085,971) (162,293,912,552)
11Bi@nd(ing chi phi tratruce 12 131,719,947 504,383,059
Tien lai vay da tra 13 (8,051,236,641) (2,072,063,279)
Thu€ thu nh~p doanh nghiep da n9P 14 (44,041,706,060) (43,732,182,540)
. Tien thu khactil hoat d(ing kinh doanh 15 1,488,273,785
Tien chi khac cho boat d(ing kinh doanh 16 (9,541,061,064) (13,354,469,464)
Lim chuyin ti€n thuo.n til' hOf!.ta{Jngkinh doanh 20 (50,747,210,980) (11,246,377,732)
11.UJuCHDYEN TIEN TU HO~ T DONG DAu TIT
1.Tien chi mua slim, xay d\lDg TSCD va cae tai san dai h<;lDkhac 21 (54,232,756,417) (76,353,851,597)
2. Tien thu til ThanhIy, nhUQ'Ilgban TSCD va cae tai san dai h<;lnkMc 22 (373,636,364)
3. Tien thu h6i cac khoan dautu vao don vi khac 26 (5,003,258,000)
4. Tien thu liii cho vay, c6 rue va l<,Yinhu~ du<,Ycchia 27 603,476,628 930,266,398
Lim chuy€n ti€n thulin til' hOf!.ta{Jngaliu tJr 30 (59,006,174,153) (75,423,585,199)
4
CONG TY co pHAN TRAPHACO
Dia chi: 75 YenNinh - Ba Dinh - Ha NQi
BAo cAo TAl CHiNH HQ'P NHAT
Cho kY hoat OQngillngay 01/01/2018 d€n ngay30109/2018
THUYET MINH BAo cAo TAl cHiNH H<}P NHAT
I. D~C DIEM HO';'T DQNG CVA DOANH NGHI:¢P
1.Hlnh thircsahuu vanCong ty C6 phAn Traphaco la Cong ty C6 phan diroc chuyen d6i til doanh nghiep nha mroc thanhCong ty C6 phAn thea Quyet dinh s62566/1999/QD-BGTVT ngay 27 thang 9 nam 1999 cua BQtnrong BQ Giao thong v~n tai ..Cong ty duoc ~ftp lai rna ~6 doanh nghiepillDang ky kinh doanh ~6058437 doSaKe hoach va Dau tu Thanh ph~ H~ NQi cap ngay 24 thang 12 nam 1999 thanh Giaychirng nhan dangIcy doanh nghiep cong ty,co phan voi rna so doanhnghiep 0100108656 cap,ngay10 thang 08 nam 20 11 (dang ky thay doi Ian 15). Cong ty da thay doi dangky kinh doanh Ianthtr22 vao ngay 01 thang 08 nam 2017.
MAU soB 09-DN
Tru sachinh cua cong tytai s6 75 Yen Ninh - phirong Quan Thanh -Q$Ba Dinh - Ha NQi.
V6n di~u l~ thea dangky kinh doanh cua Cong ty la 345.455.160.000 VND (Ba tram b6n mumlam cy, b6n tram nam mum lam trieu, mot tram sau mum nghin d6ng chfuI./.) tucmg ducmg34.545.516 c6 phAn, m~nh gia mQt c6'phAn '10.000 VND. Hi~n t~i Cong ty da nQP h6So' xin thayd6i dan~ ky kinh doanh IAn thu 22 v6i t6ng s6 v6n di~u l~ l~ 414.5_36.730.000 VND (B6n trammuai bon ty nam tram ba sau tri~u bay tram ba muai nghin dong chan.) tucmg ducmg 41.453.673c6 phAn, m~nh gia mQt c6 phAn 10~000VND.
2. Linh vvc kinh doanh :Duqc phfun
3. Ngimh n~hi kinh doanh va ho~t dQng, ,.Ng~ ngheJ?nhdoanh cua Cong ty la ~an xuat, buo~ ban ~lJc phfup va my pham;kinh do~xuat nh~p khau nguyen ph\lli~ulam thuoc, cac san pham thuoc; tu van san xuat duqc my pham;pha ch~ thu6c thea dcm; san xuftt kinh doanh duqc phfun, hoa chftt va v~t tu thi~t bi y t~; san xufttbuon ban ruqu, bia, nuac giai khat (khong bao g5mkinh doanh quan bar) ; Tuvin dich V\l khoahQckY thu~t, chuy~n giao cong ngh~ trong linhVlJC y, duqc ; Thu mua, gieo tr5ng, ch~ bi~n duqcli~u.Ho~t dQng chinh cua Cong ty la san xuftt kinh doanh duqc phfun, hoa chftt va v~t tu thi~t bi y t~.
4. Chuky san xuit, kinh doanh thong thU'img:
Chu kY san xuftt kinh doanh thong thuOng cua Cong ty duqc thlJc hi~n trong thai gian khong qua12 thang
"
5. ciu true doanh nghi~p ,T~ ngay 30 thang 09 nam 2018, Cong ty co cac Cong ty con, cong ty lien ket va cac chi nhanhnhu sau:
Congty con:- Cong ty C6 phAn Cong ngh~ Cao Traphaco- Cong ty TNHH MTV Traphacosapa- Cong ty CP duqc VTYT DakLak- Cong ty TNHH Traphaco Hung Yen
6
CONG TY copHAN TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dinh - Ha NQi
BAo cAo TAl cHiNH HC)P NHATCho ky heat dQngtir ngay 01/01/2018 d€n ngay 30/09/2018
Cac chi nhanh :
TeD don vi
- Chi nhanh Cong ty C5 ph§nTraphaeo
- Chi nhanh Mi~n Trung
- Chi nhanh Nam DiM
- Chi nhanhNgheAn
- Chi nhanh Thanh Rca
- Chi nhanhVinh Long
- Chi nhanh Hai Phong
- Chi nhanh D5ng Nai
- Chi nhanh Binh Thuan
- Chi nhanh Quang Ngai
- Chi nhanh Khanh Rca
- Chi nhanh c§n Tho
- Chi nhanh Gia Lai
- Chi nhanh Quang Ninh
- Chi nhanh Ti~n Giang
- Chi nhanh Hai Duong
- Chi nhanh Phu ThQ
- Chi nhanh Binh Duong
- Chi nhanh Rung Yen
- Chi nhanh B~e Giang
- Chi nhanh Thai Nguyen
- Chi nhanh Kien Giang
- Chi nhlinh Thira Thien Hu8
- Chi nhlinh Yen Bai
Noi thanh I~p
TP. R5 Chi Minh
TP. Da Nfu1g
Tinh Nam Dinh
Tinh Ngh~An
Tinh Thanh Rca
Tinh Vinh Long
TP. Rai Phong
Tinh D5ng Nai
Tinh Binh Thu~
Tinh Quang N gai
Tinh Khanh Rca
Tinh Can Tho
Tinh Gia Lai
Tinh Quang Ninh
Tinh Kien Giang
Tinh Rai Duong
TinhPhu ThQ
Tinh Binh Duong
Tinh Rung Yen
Tinh B~e Giang
Tinh Thai Nguyen
Tinh Kien Giang
Tinh Thira Thien Hu~
Tinh Yen Bai
7
Hoat dQng kinh doanhchinh
Kinh doanh ducc pham, thircpham, my pham, hoa ch~t,v~t tu, thist bi y t~, xuatnhap khiu nguyen phu lieulam thuoc, cacsan phamthuoc.
..,I
..~
CONG TY copllAN TRAPHACO
Dia chi: 75YenNinh - BaDinh - Ha NOi
BAD CAD TAl cHiNH HQP NHAT
Cho ky hoat dongillngay 0110112018d~n ngay30109/2018
- Chi nhanh Vinh Phuc
- Chi nhanh Binh Dinh
- Chi nhanh Vfing Hill
- Chi nhanh LongAnh
Tinh Vinh Phuc
Tinh Binh Dinh
Tinh Ba Ria - Vfing Tau
Tinh Long Anh
II. KY KE ToAN, DON VI TIEN T¢ sir Dl)NG TRONG BAo cAo TAl CHiNH
CoosO'l,p bao cao tili chinhBao cao tai chinh kern thee duoc trinh bay bang D6ng Vi~t Nam (VND), thea nguyen t~c gia g6cva phu hop voi cac Chuan muc k~ toan Vi~t Nam, H~ thong k~ toan Vi~t Nam va cac quy dinhhien hanh co lien quan tai Vi~t Nam.
Cac bao cao tai chinh kern the~ khong nham phan anh tinh hinh tai chinh, k~t qua heat d¢ng kinhdoanh va tinh hinh 1Uti chuyen ti~n t~ thea cac nguyen t~c va thong l~ k~ toan diroc chip nhanchung tai cac mroc khac ngoai Viet Nam.
Kyki toanNam tai chinh cua Cong ty b~t d~u t11ngay 01 thang 01 va k~t thuc vao ngay 31 thang 12.Bao caotmchinh nay duQ'c l~p cho ky ho~t dong t11ngay 01 thang 01 nam 2018 d~n ngay 30 thang09 nam 2018.
III. CHuAN Ml/C vA CHE DO KE ToAN AP Dl)NG
Ch~ dQki toan ap dy.ngDoanh nghi~p ap d\ll1gch~ dOk~ toan doanh nghi~p.
Tuyen b8v~ vi~c tuan thii chuin m\l'ck~toan va ch~ dQki toan
Bao caotill chinh hgp nhit cua dan vi duQ'cl~p va trinh bay phu hgp vai cac chu§n rnvc va ch~ dok~ toan Vi~t Nam. Bao cao tai chinhtuan thu rnQiqui dinh cua tUng chudn rnvc, thongillhuangdfuI thvc hi~n thee qui dinhClla Bo Tai chinh.
... Quy~t dinh s6 149/2001lQD-BTC ngay 31 thang 12 nam 2001 v~ vi~c ban hanh b6n Chudnrnvc k~ toan Vi~t Nam(Dqt 1);
... Quy~t dinh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 v~ vi~c ban hanh sau Chudnrnvc k~ toan Vi~t Nam(Dqt 2);
... Quy~t dinh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 v~ vi~c ban hanh sau Chudnrn\Ic k~ toan Vi~t Nam(Dqt 3);
... Quy~t dinh s6 12/2005/QD-BTC ngay 15 thang 2 nam 2005 v~ vi~c ban hanh sau Chu§.nmlJck~ toan Vi~t Nam (DQ't4); va
... Quy~t dinh s6 100/20051QD-BTC ngay 28 thang 12 nam 2005 v~ vi~c ban hanh b6n Chuclnrn\Ic k~ toan Vi~t Nam (DQ't5).
8
CONG TV COpHAN TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dinh - Ha NQi
BAo cAo TAl cHiNH HQP NHATChoIcy hoat dQngillngay01/01/2018 d€nngay30109/2018
Ban T5ng Giam d5c dii ap dung Thong tu 200 va Thong tu 202 trong viec l~p va trinh bay bao caotai chinh hQ'Pnh~t choky heat dQngill ngay 01 thang 01nam 2018 d~n ngay 30 thang 09 narn2018.
IV. TOM TAT cAc CHINH SACH:K:E ToAN can YEU
Sau day, la cac chinh sach k~ toan chu y~u diroc Cong ty ap dung trong viec l~p bao cao tai chinhhQ'Pnhat:
l)eYetinh ki toan
Vi~c l~p bao cao tai chinh hQ'Pnhittuan thu thea cac Chuan m\IC k~ toan Vi~t Narn, H~ thong k~toan Vi~t Narn va cac quy dinh hien hanh co lien quan tai Viet Narn yeu du Ban T5ng Giam d6cphai co nhiing iroc tinh va gia dinh anh hu6ng d~n s6 lieu bao cao v€ cac congnq, tai san va vi~ctrinh bay cac khoan cong nq va tai san ti€m tang t~i ngay 1~pbao cao tM chinh hQ'Pnhit cling nhucac s6 1i~u bao cao v€ doanh thu va chi phi trong su6t nam tai chinh. K~t qua ho~t dQng kinhdoanh th\Ic t~ co th~ khac vai cac uac tinh, gia dinh d~t ra.
COOS(y hQ11nhit bao eao tii ehinh
Bao cao tM chinh hQ'Pnhit bao g6m bao cao tai chinhClla Cong ty va bao cao tai chinh cua caccong ty do Cong ty ki~in soat (cac cong ty con) duqc l~p chok)r ho~t dQngill ngay 01 thang 01n~ 2018 d~n ngay 30 thang 09 nam 2018. Vi~c ki~m soat nay d~t duC(ckhi C?mg ty co kha nangkiem soat cac chinh sach tai chinh va ho~t dQng cua cac cong ty nh~ dau tu nham thu duqc lqi ichillho~t dQng cua cac cong ty nay.K~t qua ho~t dQng kinh doanh cua cac cong ty con duqc mua l~i ho~c ban di trong nam duqc trinhbay trong bao cao k~t qua ho~t dQng kinh doanh hQ'Pnhitill ngay mua ho~c cho d~n ngay bankhoan d~utu a cong ty con do.Trong !IUOng hQ'Pck thi~t, bao cao tai chinh cua cac cong tY,con duqc di~u chinh d~ cae chinhsa,chke toan duqc ap d\ll1~t~i Cong ty va cac cong ty con 1a giong nhau. ,Tat ca cac nghi~pV\l va so du giua cac cong ty trong cimg t~p doan duqc 10~ b6khi hqp nhat baocao tai chinh.Lqi feb.cua c5 dong khong ki~m soat ~ron~ tai san thuk cua c?ng ty con hQ'Pnhit dugc xac diM1amQt chi tieu rieng bi~t tach kh6i phan von chuso hfru cua co dong cua cong ty m¥. Lqi ich cuac5 dong khong ki~m soat bao g6m giatri cac lui ich cua c5 dong khong ki~m soat t~i ngay hQ'Pnhit ki~ doanh ban d~u (cl? ti~t xem n~iduni trinh bay du~ day) va phk 1~ ich cua c5 dongkhong k_!emsoat trong S\Ibien dQng cua tong von chu~ahfru ke illngay hQJJnhat kinh do~. Caekhoan 10 phat sinh t~i cong ty con phai duqc phan bo tuang lIng v6i phanso hfru cua co dongkhong ki~m soa!, k~ ca truemg hqp s6 16 do 160 han phkso hfru cua c5 dong khong ki~m soattrong tai san thuan cua cong ty con.
HQ'Pnhit kinh doanh
Tai san, cong nq va cong nq ti~m tang cua cong ty con duqc xac dinh thea gia tri hQ'Ply t~i ngaymua cong ty con. Bit ky khoan ph\! trQi nao giua gia mua va t5ng gia tri hQ'Ply cua tai san duqcmua duqc ghi nh~ 1a 19i th~ thuang m~. Bit ky !<h0anthi~u h\!t nao giua gia mua va t,tmg gia trthQ'P1ycuaill san duqc mua duqc ghi nh~ vao ket qua ho~t dQng kinh dOanhClla ky ke toan phatsinh ho~t dQng mua cong ty con.
9
CONG TY CO PRAN TRAPHACO
Dia chi: 75Yen Ninh - Ba Dinh - Ha Noi
BAo cAo TAl cHiNH HQ'P NHATCho ky heatdong tu ngay 01/01/2018d€n ngay 30109/2018
LO'ii~h cua c6 ~ong, thieu s6,tai ngay hQ'Pnh~t kinh doanh ban d~u dtroc xac din? tren co sa ty l~cua co dong thieu so trong tong gia tri hQ'Ply cua tai san, cong no va cong no tiem tang diroc ghinhan,
Diu tir vao cong ty lien k~tCong ty lien k~t ·la mot cong ty rna Cong ty co anh huang dang k~ nhung khong phai la cong tycon hay cong1);' lien do~ cua Cong ty.AM huang dang k~ th~ hiena qu¥~n tharn gia vao viecdira ra cac q~yet dinh ve chinh sac~ tai c~nh va heat dQng cua ben nhan dau tu nhung khong coanh huang ve rn~t kiem scat hoac dong kiem soat nhfrng chinh sach nay.
K~t qua heat dQng kinh doanh, tai san va cong no cua cac cong ty lien k~t duO'chQ'Pnh~t trong baocao tlii ehinh thea phuang phap v6n chu sa hfru. Cac khoan gop v6n lien k~t duO'etrinh bay trongbang can d6i k~ toan thea gia g6c duO'c di~u ehinh thea nhling thay d6i trong ph~ v6n gop cuaCong ty vao ph~ tai san thu~ cua cong ty lien kSt sau ngay rnua khoan d~u tu. Cac khoan 16cuacong ty lien kSt vuqt qua khoan gop v6n eua Cong ty t~i eong ty lien kSt do (bao g6rn bM k€ caekhoan gop v6n dai h~ rna v~ thve eh~t t~o thanh d~u tu thu~ eua Cong ty t~i cong ty lien kSt do)khong duO'c ghi nh~.Trong trubng hQ'P_rnQt cong ty thanh vien cua Congty thvc hi~n giao dich vai rnQteong ty lien k~tvO'iCong ty, Hiillo chua thvc hi~n tuang lIng vai phan gop von eua Cong ty vao cong ty lien ket,duqc lo~i tm kh6i bao cao tai chinh hQ'Pnhk
LQi th~thllO'Dg m~i
LO'i·thS thuang rn~i tren bao cao tai chinh hQ'Pnh~t la ph~ ph1,ltrQi giiia rnuc gia phi hQ'Pnh~tkinh ,doanh so vai ph~ IO'iich cua Cong ty ~rong t6ng gia tri hQ'P,ly cua tai san, cong nO'va eongnO'tiern tan~ cua cong ty. con, cong ty lien ket, ho~c dan vi gop von lien doanh t~i ngar thve hi~nnghi~p V\l dau tu. LO'ithe thuang rn~i duO'ecoi 1arnQt 10~itell san vo hinh, duO'etinh khau hao theap~uang phap dubng thl1ng tren thai gian hfru d1,lllguac tinh cua lO'ithS kinh doanh do trong vong 8den 10 nam .
. Lqi thS kinh doanh co duO'cillvi~c rnua cong ty lien k~t va co sa kinh doanh d6ng ki€rn soat duO'ctinh vao gia tri ghi s6 eua cong ty lien kSt va co sa kinh doanh d6ng ki~rn soat. Lqi thS kinh doanhillvi~c rnua cac cong ty con duO'ctrinh bay rieng nhu rnQt lo~i tlii san vo hinh tren bang can d6i kStom hQ'Pnhk
Khi ban cong ty con, cong ty lien k~t ho~c dan vi gop v6n lien doanh, gia tri con l~ cua khoan lO'ith~ thuang rn~i chua khclu hao h~t duO'c tinh vao khoan lail16 do nghi~pV\l nhuqng ban eong tytuanglIng.
Cong cy tii chinh
Ghi nh~nban diu
Tizi scm tai chfnh: T~i ngay ghi nh~ ban d~u, tai san tai ehinh duO'cghi nh~n thea gia g6c cQng cacchi phi giao dich co lien quan trvc tiSp d~n viee mua s~m tai san tai chinh do. Tai san tai ehinh cuaCong ty bao g6m ti~n, cac khoan tuang du~g ti~n, cac khoan d~utu ng~n h~ va dai h~n, caekhoan phai thu khach hang, phai thu khac va dm c6, ky quI,ky cuO'c.
10
CONG TY copHAN TRAPHACO
Dia chi: 75 YenNinh - Ba Dinh - Ha NQi
BAo cAo TAl cHiNH HQ'PNIIATCho ky hoat dongillngay 01101/2018 d~n ngay30/09/2018
Congno tat chinh:Tai ngay ghi nhan ban diu, cong no tai chinhducc ghi nhan thea gia g6c tnr dicac chi phi giao dich c6 Ven quan tnrc tiep d€n viec phat hanh cong no tai chinh do.Cong no taichinh cua Cong ty bao gom cac khoan phai tra nguoi ban va phai tra khac, cac khoan vay va chiphi phai tra.
Danh gia ll.lisau lin ghi nh~n ban diu
Hien tai, chua c6 quy dinh v~ danh gia lai cong cu tai chinh sau ghi nhan ban diu.
Ti~n va cac khoan tU'O'DgdU'O'Dgti~n
Ti~n va cac khoan tu:ang dirong tien bao g6m tien mattai 'luy va cack.!I0~ ti~n gui 100ng ky han,cac khoan dau tu ngan h~, c6 kha nang thanh toan cao, de dang chuyen doi thanh tien va it nii rolien quan d€n vi~c bi€n d9ng gia trio .
Dl}'phimg phai thu kh6 doi
D\I phong phai thu kh6 doi duO'ctrich l~p cho nhUng khoan phai thu da qua h~ thanh toanill sauthang tra len, ho~c cac khoan phai thu rna nguai nO'kh6 c6 kha nang thanh toan do bi thanh ly, phasan hay cac kh6 khan tuangtv.
Hangt8n kho".',
Hang t6n kh? duO'c x~c dinh tren c?,so gia th§.phan giua gia g6c va ~ia tri thuin c6 th~ thlJc hi~nduO'c. Gia goc hang ton kho bao gom chi phi nguyen v~t li~u tT\lc tiep, chi phi lao d9ng tT\lc tiepva chi phi san xuat chung, n€u c6, d~ c6 duO'c hang t6n khoa dia di~rn va tr~g thai hi~n t~i. Giag6c cua hang t6n kho duO'c xac dinh thea phuang phap binh quan gia quy~n. Gia tri thuin c6th~thlJc hi~n duO'c duO'c xac dinh bkg gia ban u6c tinhtrir cac chi phi u6c tinh d~ hoan thanh sanphfun cling chi phi ti~pthi, ban hang va phan ph6i phM sinh.
D6i v6i san phfun do dang, nSu thm gian san xu§.t luan chuy~n vuQ't qua rn9t chu ky kinh doanhthong thuang ho~c d6i v6i v~t tu, thi€t bi tUng thay thS c6 thai gian dlJtrU tren 12 thang thi doanhnghi~p trinh bay la tai san dai h~ tren Bang can d6i k~ toano
Dv phong giarngia hang t6n kho cUa Cong ty duO'ctrich l~p thea cac quy dinh k€ toan hi~n hanh.Theo d6, Cong ty duac phep trich lap du phong giam gia hang t6n kho 16i thai, hong, kern phfunchat va, trong truangh9'p gia g6c cu~ h~g t6n kho cao han giatri thuin c6 th~ thlJc hi~n dUO'ct~ingay ket thuc nien d9 ke toano
Tai san c6 djnh hfru hinh va khiu hao
Tai san c6 dinh hUll_hinhduQ'ctrinh bay thea nguyen giatrir gia tri hao mon lily k€.
_N~y~n gia tai san c6 dinh hUllhinh bao_g6m gia mua va toan b9 cac chi phi ~ac lien quan trvctiep den vi~c dua tai san v~o tr~g thai san sang su d\lllg. Nguyen gia ~ai san co dinh hUll hinhgotv lam, tv xay dlJllg bao gom chi phi xay dlJllg, chi phi san xuat thlJc te phat sinh c9ng chi phi Hipd~t va ch~y thu.
11
CONG TY copHAN TRAPHACO
Dia chi: 75Yen Ninh - Ba Dlnh - Ha NQi
BAo cAo TAl CHiNH HQ'P NHATCho ky hoat dongillngay 01/0112018 d€n ngay30109/2018
Tai san c5 dinh htru hinh ducc khAu hao thea plnrong phap duong thang dua tren thai gian htrudung uoc tinh, cu the nhu sau:
Nha cira, vat kien trueThi~tbi, dung cu quanlyPhuong tien v~ taiMay moe, thi~t bi
5 - 35 nam2 - 12nam3-10nam3-10nam
Cac khoan lai,16 phat sinh khi thanhly, ban tai san l~ chenh lech gitra thu nhapill thanhly va giatri con lai cua tai san va diroc ghi nhan vao bao cao ket qua heat dong kinh doanh hop nhat.
Tai san e6 djnhvo hinh va kh§u hao
Tai san c5 dinh va hinh th~ hien gia tri quyen sir dung dAt va phan mem k~ toan, duoc trinh baythea nguyen giatrir gia tri hao mon lily k~ va duQ'ckhAu hao thea phuong phap dUOngthllng dva.tren thai gian sir d\IDgu6c tinh.
Quy~n sir d\lIlg dAtco thai hl;lllChi phi giai phong m~t bllngPhful m~m may tinh
30 - 50 nam32nam03nam
Chi phi xay d1}1lgCO' ban d('rdang
C~c tai san dang trong qua trinh xay dvng phl,lcVl,l !lll,lCdich san xuAt, c~o thue, quantri ho~c chobat ky ml,lc dich nao khac duQ'cghi nh~ thea gia &oc. Chi phi nay bao gam chi phi ,dichVl,l va chiphi liii vay co lien quan phil hqp v6i chinh sach ke toan cua Cong ty. Vi~c tinh khau hao cua cactai san nay duQ'c ap d\lIlg gi5ng nhu v6'i cac tai sfm khac, b~t dAuillkhi tai sima vao trl;lllgthai sfuIsang sir d\lIlg.
Oie khoan diu ttl' tili ehinh dili h~n
Cac khoan dAutu tai chinh duQ'cghi nh~ biit dAuillngay mua khoan dAutu va duQ'cxac dinh giatri ban dAuthea gia g5c.
DAu tu vao cong ty con la cac khoan dAutu vao cac cong ty ma Cong ty ki€m soat. Vi~c ki€rn soatnay dl;ltduQ'c ~ Con& ty co kha nang ki€m soat cac chinh sach tai chinh va hOl;ltd('>ngcua caccong ty nh~ dautu nharn thu duQ'c lqi fchillhOl;ltd('>ngcua cac cong ty nay.
Cong ty lien k~t la mQt cong ty rna Con& ty co anh hUOng,d~g k€ nh~g khong phai la cong tyCDnhay cong ty lien doanh cua Cong ty.Anh huang dang ke the hi~n quyen tham gia vao vi~c duara cac quy~t dinh v~ chfnh sach tai chinh va hOl;ltd('>ngcua ben nh~ dAu tu nhung khong co anhhUOngv~ m~t ki€rn soat nhfrng chinh sach nay.
Cac khoan dAutu tren bao cao rieng duQ'cxac dinh thea gia g5c tm cac khoan giam gia ddutu.
DV phong giilm gia dAutu Ulichinh dUQ'ctrich l~p thea cac quy dinh v~ k~ toan hi~n hanh.
Cae khoan tra tnr6'e dili h~n
12
CONG TY coPIIAN TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dlnh - Ha Noi
BAo cAo TAl cHiNHHQP NHA T
Cho ky hoat dongillngay 01/01/2018 d~n ngay30109/2018
Cac khoan chi phi tnt tnroc dill han bao g6m gia tri c6ng cu, dung cu, linh kien loai nho da xu~tdung va diroc coi la co kha nang dem lai loi ich kinh t~ trong tirong lai cho C6ng ty voi thai hantirmQt nam tro len. Cac chi phi nay duoc v6n hoa diroi hinh thirc cac khoan tra tnroc dai han vaduoc phan b6 vao bao cao k~t qua hoat d9ng kinh doanh, sir dung phirong phap duong thang theethai gian sil dung uoc tinh.
Ghi nh,n doanh thu
Doanh thu ban hang duoc ghi nhan khi 'd6ng thai th6a man tftt eft nam (5) di€u kien sau:
(a) Cong ty da chuyen giao phan 100 rui ro va loi ich giin li~n voi quyen sa hiiu san pham hoachang hoathongum mua;
(b) C~ng ty kh6ng con nAm giu quy~n quan ly hang hoa nhu ngum sa hiiu hang hoa ho~c quy~nkiem soat hang hoa;
(c) Doanh thu duQ'cxac dinhtuangd6i ch~c chiin;
(d) C6ng ty se thu duQ'c lqi ich kinh t~illgiao 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 cApdich V\l dUQ'cgJ:i nh~19l1k~t qua Clla giao di~h do ~uQ'cxacdinh mQt cach dang tin c~y. Tru<rng hQ'Pgiao dieh ve cung cap dich V\llien quan den nhieu kythidoanh, th~ duQ'c ghi nh~ tro~g ky thee k~t qua ph§n c~ng vi~c da hoan thanh t~i ngay cua ban_gcan d6i ke toan cua ky do. Ket qua cua giao dich cung cap dich V\l duQ'cxac dinh khi th6a man tatca b6n(4) di~u ki~n sau:
(a) Doanh thu duQ'cxac dinhtuangd6i ch~c chiin;
(b) Co kha nang thu duQ'c lQ'iich kinh t~illgiao dich cung c~p dich V\ldo;
(c) Xac dinh duQ'cph§n c6ng vi~c da hoan thanh t~i ngay cua bang can d6i k~ toan; va
(d) Xac dinh duQ'c chi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung c~pdich V\ldo.
Lai ti~n glri duQ'c ghi nh~ tren co s6 d6n tich, duQ'cxac dinh tren s6 du cac tai khoan ti~n gill valai su~t ap d\lllg.
Lai illcac khoan dautu dUQ'cghi nh~ khi C6ng ty co quy~n nh~ khoan lai.
Ngo~it~
C6ng ty ap 4\lllgxfr 1y chenh l~ch tygi~ thee hu6pg d§n cua ChufuI m\Ic k~ toan Vi~t Nam s6, 10(VAS 10) "Anh huang cua yi~c.thay d6itY gia h6i doai". Theo do, cac nghi~p V\lphat sinh b~gc~c lo~i ngo~i t~ duQ'c chuyen d6i thee ~y gia t~ ngay phat siI}hnghi~p V\l. S6 ,du cac till san bary-gti~n va c6ng nQ'phai thu, phai tr,a co g6c ngo~i t~ t~i ngay ket thuc ~en dQ ke toan duQ'c chuyend6i thee tY gia t~i ngay nay. Ta! ca cac khoan cbenh l~ch ty ~ia ~eu duQ'c ph~n anh ngay vaodoanh thu ho~t d9ng tai chinh (neu lai) ho~c chi phi tai chinh (neu 16) t~i thai diem phat sinh. Lai
13
CONG TY copIIA.N TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dinh - Ha N(>i
BAo cAo TAl cHiNB H<}P NHATChoky heat d(>ngtir ngay01101/2018 d€nngay30109/2018
chenh l~c~tY gia do danh gia lai cac s6 dir tai ngay k~t thuc nien dQ k~ toan khong diroc dung d~chia cho co dong.
Chi phi di vay
T~t ca cac chi phi liii vay diroc ghi nhan vao bao cao k~t qua hoat dong kinh doanh khi phat sinh ..
Cac khoan d., phong phai tra
Cac khoan du phong phai tra diroc ghi nhankhi Cong ty co nghla vu no hientai do k~t quaillmotsv kien da xay ra, va Congty co kha nang 'phai thanh ~o~ nghia vu nay. Cac khoan dirphongduoc xac dinh tren cosa iroc tinh cua Ban Tong Giam doc ve cac khoan chi phi can thiet de thanhtoan nghia vu nq nay te;tingay k~t thuc ky hoe;ttdQng,.
Thu~
Thu~ thu nh~p doanh nghi~p th~ hi~n tf>nggia tri cua s6 thu~ phai tra hi~n te;tiva s6 thu~ hoan le;ti.
S6 thu~ phai tra ~~n t(.riduqc tinh dVa tren thu nh~p chiu thu~ trong kyo Thu nh~p chiu thu~ khacvoo)Q'i nhu~ th~ duqc trinh bay tren bao cao ket qua hoe;t!dQng kinh do~ vi thu nh~p chiuthue khong bao gom cac khoan thu nh~p hay chi phi tinh thue ho?c duqc khiu trir trong cac namkhac (bao g5m ca 16mang sang, n~u co) va ngoai ra khong bao g5m cac chi tieu khong chiu thu~ho~c khong duqc khAu tm.
Thu~ thu nh~p hoan 1(.riduqc tinh tren cac khoan chenh l~ch giua gia tri ghi sf>va cO'sa tinh thu~thu nh~p cua cac khoan m\lc tm sap. hc:~c cong n« tren bao cao tm chinh hqp nh~t va duqc ghinh~ ~eo phuang phap bang can doi ke toano Thue thu gh~p hoan le;tiphai tra phai duqc ghi nh~chc: tat 9a cac khoan chenh l~ch ~ thm con tm san !hue, thu nh~p hoan 1(.richi duqc ghi nh~ khichilc chan co du lqi nhu~ tinh thue trongwang lai de khiu trir cac khoan chenh l~ch tC;lffithai.
T~u~ thu nh~p hoan le;tiduqc xac dinh thep thu~ su~t dv tinh se ap d\lllg chokY tai san duqc thuhoi hay nq phai tra duqc thanh toano Thue thu nh~p hoan le;tiduqc ghi nh~ vao bao cao ket quahoe;ttdQng kinh doanh va chi ghi vao v6n chusahfru khikhoan thu~ do co lien quan d~n cac khoanm\lCduqc ghi thfuIg vao v6n chusahfru.
~.'
Tm san thu~ thu nh~p hoan lC;liva nq thu~ thu nh~p hoan le;tiphai tra duqc bu trir khi Cong ty coquy8n hqp phap d~ butrlr ,giua tai san thu~ thu nh~p hi~? hanh voo thu~ thu nh~p hi~n Mnh pMinQP,vakhi cac tm san thue thu nh~p hoan le;tiva nq thue thu nh~p lJ.oan le;tiphai tra lien quan taithue thu nh~p doanh nghi~p duqc quan ly bai cling mQt cO'quan thue va Cong ty co dv dinh thanhtoemthu~ thu nh~p hi~n hanh tren cO'sa thuk.
Vi~c xac dinh thu~ thu nh~p cua Congty can Cll vao cac quy dinh hi~n h~ v8 ,thu~. Tuy nhien,nhUng quy dinh nay thay doi thea tUng thmkY va vi~c xac dinh sau cling ve thue thu nh~p doanhnghi~p my thuQc vao k€t qua ki~m tra cua cO'quan thu€ co thfun quy~n.Cac loe;tithu€ khac duqc ap d\lllg thea cac lu~t thu€ hi~n hanh te;tiVi~t Nam.
14
CONG TY copHAN TRAPHACO
Dia chi: 75YenNinh - Ba Dinh - Ha NQi
BAo cAo TAl cHiNH HQP NHATCho ky hoat dQngtit ngay 01/0112018 d8n ngay30109/2018
v. THONG TIN BO SUNG CHOcAc KHoAN Ml)C TRiNH BAy TRONG BANG CAN DOlKETOAN
1. TrEN vA cAc KHOAN TUONG DUONG TIEN30/09/2018 3111212017
VND VND
23,034,269,586 13,605,488,409
132,380,790,090 142,302,699,505
1,171,072,600 290,974,815
3,701,690,587 4,704,389,337
Ti~n m~t
Ti~ngui nganhang
Ti~n dang chuyenCac khoan wong duongti~n (*)
tAng 160,287,822,863 160,903,552,066
..(*) Cac khoanwang duongti~n th~hien cac khoantien gill tai cac nganhang eo kyhang6ekhongqua 3(ba) thang,
2. cAc KHoAN DAu TU TAl CHINH NGAN ~30/09/2018 3111212017
Cac khoan d~utu tai chinh ngl1nhan
TAng
VND
9,400,000,000
VND
8,600,000,000
9,400,000,000 8,600,000,000
- - 3.· PHA.I THU CUA KRACH HANG30/09/2018 3111212017
Cac khoan phai thu khach hang khac
TAng
VND
125,334,070,082
VND131,073,852,304
125,334,070,082 131 ,073,852,304
)
j
4. TRA.TRUOC CHO NGUeJI BAN \30/09/2018 31112/2017
I
VND VND,
2,503,433,000
10,144,268,030
32,159,795,083 15,943,341,143
34,663,228,083 26208726092173
Cong ty CP xay dung dAutu Thanh Cong
Natural Factors
Tra waceho cac nha eung cclpkhac
TAng
15
CONG TY copllAN TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dlnh -HaNQi
BAo cAo TAl cHiNH HQ'PNHATCho ky hoat dongtir ngay 01/01/20 18 d~n ngay30/09/2018
5. pHAI THU KHAc30/0912018 3111212017
VND VND
a)NgAn han 26,330,881,305 46,977 ,083,359
Tam irng 6,522,029,085 19,166,372,590
cam c6, kY qui, ky circe ngin han 1,814,680,847 2,334,194,403
Phai thu qui khen thuong, phuclei 18,495,462,509
Phai thu khac 17,994,171,373 6,981,053,857
TAng 26,330,881,305 46,977 ,083,359
6. NQxAu
30/09/2018 3111212017Gia tr] co th~ thu Gia tr] co th~ thu
Gia g6c h6i {*~ Gia g6c h6i (*)
VNf) VNB VNB VNBGia tri cac khoanphai thu qua
.. _ han thanh toan hoac chua qua6,710,401,052 2,276,758,858 10,685,357,335 5,866,607,714
han nhung kh6 c6 kha nang thu
h6i
TAng 6,710,401,052 2,276,758,858 10,685,357,335 5,866,607,714
7. IiANGTONKHO
30/09/2018 3111212017
cu &6c DI( (!hl>n& cu&6c Dy'(!hl>n&
VND VND VND VND
Hang dang di tren duong 664,429,703
Nguyen lieu, v~t li~u 174,052,061,748 (3,029,006,872) 146,229,695,980 (l,198,669,309) :~~
Cong cu, dung cu 374,422,843 341,292,805 I
Chi phi SXKD do dang 33,160,784,800 42,597,103,313
Thanh pham 127,541,537,824 (97,229,591) 96,865,094,4161
Hang hoa 56,041,932,131 47,331,833,520"
Hang gfri di ban j~
TAng 391,170,739,345 (3,126,236,463) 334,029,449,737 (1,198,669,309)
16
CONG TY copHAN TRAPHACO
Dia chi: 75Yen Ninh - Ba Dinh - Ha N9i
BAo cAo TAI cHiNH HQ'P NHAT
Cho ky heat d9ngillngay 01101/2018 denngay 30109/2018
8. CHI PHi xAY Dl/NG coBAN DO DANG
30/09/2018 3111212017
VND VND
Cong trinh nha may diroc Traphaco(*) 8,298,830,855
Cong trinh vanphong tai Gia Lai 5,194,752,092 5,194,752,092
Cong trinh vanphong tai Can ThO' 2,352,727,272 2,352,727,272
Cong trinh vanphong tai Thai Nguyen 3,731,036,944
Nha may SX kinh doanh duoc phamtai Lao Cai 1,025,000,000
Khac 3,335,754,511 5,671,726,281
Tang 11290822332875 25224920732444
(
17
CONG TV CO pllAN TRAPHACO BAo cAo TAl cHiNH H<}P NHAT!
Dia chi: 75 Yen Ninh - Ba Dinh - Ha N9i ' ChokY hoat d9ngillngay 0110112018den ngay30109/2018
9 . TANG, GIAM TAl sAN CO DJNH nrru MiNH
Nhii cira, v~t ki~nMay m6e, thi@t b]
Phuongti~n v~n Thi@t b], dung ey Tal san c5 dinhCqng
true tai, trul:in d~n guan 1£ khac
VND VND VND VND VND VNDNGUYENGIA
sa du diu Icy 0110112018 319,156,293,004 495,864,700,565 65,657,223,067 15,780,214,284 5,333,572,950 901,792,003,870
sa tiing trong ky 3,898,549,819 21,822,483,713 4,497,210,905 1,182,571,355 38,695,000 31,439,510,792
Mua sam moi 1,900,776,941 10,198,636,301 4,497,210,905 1,182,571,355 38,695,000 17,817,890,502
DAu illXDCB hoan thanh 1,997,772,878 11,623,847,412 13,621 ,620,290
Tang khac
sa giam trong ky (4,597,757,767) (635,388,755) (399,694,943) (5,632,841,465)
Giam do thanhly tai san (4,597,757,767) (635,388,755) (399,694,943) (5,632,841,465)
Giam do phan loai lai
sa du culii ky 30/09/2018 323,054,842,823 513,089,426,511 69,519,045,217 16,563,090,696 5,372,267,950 927,598,673,197
GIA TRJ HAO MON LUY KEsa dir diu ky 0110112018 77,855,995,011 129,495,497,140 38,226,964,361 11,986,176,410 3,239,404,017 260,804,036,939
sa tiing trong ky 15,209,113,698 35,347,033,936 4,712,034,151 878,646,331 575,618,709 56,722,446,824
Trich khAu hao 15,209,113,698 35,347,033,936 4,712,034,151 878,646,331 575,618,709 56,722,446,825
Tang khac
sa giam trong ky (3,043,935,376) (474,872,448) (399,694,943) (3,918,502,767)
Giam do thanhly tai san p,043,935,376~ {474,872,448~ {399,694,943~ p,918,502,767~
se du culii Icy 30/09/2018 93,065,108,709 161,798,595,700 42,464,126,064 12,465,127,798 3,815,022,726 313,607,980,996
GIA TRJ CON L~IDiu ky 241,300,297,993 366,369,203,425 27,430,258,706 3,794,037,874 2,094,168,933 640,987,966,931
Culii ky 229,989,734,114 351,290,830,811 27,054,919,153 4,097,962,898 1,557,245,224 613,990,692,201
18
~~ ~... ;,: ~ ........... _. _. ...., Li.i
CONG TY copllAN TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dinh - Ha NQi
BAo cAo TAl cHiNH HQPNHATCho Icy heat dQngillngay 01101/2018 d~n ngay30109/2018
10. TAl SAN CO :DJNH VO HINH
Quy~n Sll' dungPhin m~m quan Iy Hi san c8 djnh vo
CQngdit hinh khac
VND VND VND VND
_ se dlldh Icy 45,901,036,561 3,431,877,570 283,328,900 49,616,243,031
se tang trong leY 3,731,036,944 2,619,380,000 6,350,416,944
Mua sammci 3,731,036,944 2,619,380,000 6,350,416,944
Tang khac
s6 giam trongleY p3,000,0002 p3z000,0002
S6 du cu8i Icy 49,632,073,505 6,018,257,570 283,328,900 55,933,659,975
GIA TRJ HAO MON LUY ICES8 dlldAu Icy 1,662,476,524 3,207,339,357 283,328,900 5,153,144,781
Khiu hao trong Icy 123,211,927 419,011,738 542,223,665
Khdu hao trong nam 123,211,927 452,011,738 575,223,665
Thanh 1:9,nhuong ban p3,000,0002 p3,000,0002
S8 dtr cu8i Icy 1,785,688,451 3,626,351,095 283,328,900 5,695,368,445
GIA TRJ CON L~
:Diu ky 44,238,560,037 224,538,213 44,463,098,250
Cu6i ky 47,846,385,054 2,391,906,475 50,238,291,530
T~ thai di~rn30109/2018, tai san c6 dinh vo hinh cua Cong ty CP Traphaco bao g6rn quyen sa dung dit, phftn.mem quanly va tai san c6 dinh vo hinh khac, Chi ti~t quyen sa dung dit lau dai , cu th~ nhu sau:
Chi ti~t
Q~D dM tai 255 TOn Due Thang - Lien Chi~u - TP. Da N~ng
QSD ddt tai xa Phuoc Ki~n - Nha Be - TP. H6 Chi Minh (*)
QSD ddt tai Khu £)6 thi moi Hoa Vuong - TP. Nam £)inh
QSD ddtt\li P.Vinh Tan - Vinh - NgMAn (thua 581)
- QSD dM 4ti P.Vinh Tan - Vinh - Ngh~An (thua 582)
·QSD ddt t\li Khu £)6thi Vinh £)i~m Trung - Nha Trang
QSD ddt t\li Khu £)6thi mai Cao Xanh - TP H\l Long
QSD ddt 4ti Khu d6thi mai ph fa Tay, PhuOng Thanh Binh, T.ph6HiliDuong
Q~D ddt 4ti xii Tan Quang - Van Lam - Hung Yen (**)
QSD ddt t\li 16Kl, K2 khu IV, khu do thi B~c d\li lQLe LQ'i- PhuOng £)ong
Huong - TP Thanh HOIl
18
Di~n tich (mIl s6 ti~n
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
CONG TY copHAN TRAPHACO
Dia chi: 75Yen Ninh - BaDinh - HaNQi
BAo cAo TAl CHiNHHQP NHATCho ky hoat dongtir ngay 01/01/20 18 d~n ngay30109/2018
QSD dAttai D37 My Thanh Hung, Phuong 6 - TPMy Tho - Ti8n Giang
QSD dAttai s6 2 phuong Di~n K€ - TP B~c Giang, Tlnh Bac Giang
QSD dAttai phuong Minh Phuong - TP Viet Trl - PM ThQ
QSD tai phuong XuanAn, TP Phan Thi€t, Tlnh BinhThuan
QSD dattai 61 f)6ng Da - Vinh Lac - TP Rach Gia -tlnh Kien Giang
QSD dAttai thira dAt s6 630, 631, 632 - Toban d6 s6 19, phirong Gia Sang,TP Thai Nguyen
QSD dat tai Daklak
TAng
2,710,406,558
1,845,000,000
205.10 1,454,200,000
199.70 3,518,398,650
147.50 3,620,363,636
270.00 3,731,036,944
516,291,335
49,632,073,505
(*) Quyen su dung d~t tai xii Phuoc KiSn, huyen Nha Be, thanh ph6 H6 Chi Minh g6m 02 thira, tlnra 647 c6 t6ngdien tich 652m2 voi thoi han su dung lau dai, thira 646 voi t6ng dien tich 224m2 voi thai hansu dung d€n ngay27/08/2016.
(**) Quyen sudung d~t taiTanQuang -Van Lam - Hung Yen voi dien tich 31.047m2, thoi han sir dung 35 namtir ngay 03/4/2003 d€n 03/04/2038.
11. BAu TIT VAO CONG TY CON
Thong tin chi tilt vi cac cong ty con clla Cong ty t(Iingay 30 thang 09 nom 2018 nhu sau:
Ten cong ty con Ncri thanh
I~p va ho,t
Tinh LaoCai
Ty I~ IQiich
. Cong ty TNHH Mot thanh vien
Traphacosapa100%
Cong ty CP Cong ngh~ cao TraphacoTinh Hung
Yen
Tinh
DakLiik
58%
51.00%
Cong ty CP dugc VTYT Diikliik
Cong ty TNHH Traphaco Hung Yen(*)
Tinh Hung
Yen100%
TL bi~uquy~t
100%
80,t dQng kinh doanh chinh
Nuoi tr6ng, ch~ bi~n dugcli~u, nong lam san thl,fcphAm; San xu~t, kinhdoanh dugc phAm, duQ'cli~u, thl,fcphAm;...
San xu~t thu6c dong duQ'c51%
58% San xu~t kinh doanh du<;ycphAm, cac san phAm thl,fcphAm dinh du5ng. Xu~tnh~p khAu thu6c va dugcIi~u, thi~t bi y t~
100% San xu~t thu6c dong dUQ·c
(*) Cong ty dll thanh l~p Congty TNHH Traphaco Hung Yen dS thl,fc hi~n dl,fan dAutu xay dl,fngnha may
cong ngh~ cao tl,ii4,6 hecta d~t thuoc xli Tan Quang, huy~n Van Lam, tinh Hung Yen.
20
CONG TY copHAN TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dlnh - Hit NQi
BAo cAo TAl cHiNH H<}P NHATCho kY hoat dQngtil ngay 01/0112018 d~n ngay30109/2018
30/09/2018 31112/2017
VND VND
90,778,458,411 119,423,187,075
90,778,458,411 119,423,187,075
88,373,133 575,780,993
88,373,n3 575,780,993
90,866,831,544 119,998,968,068
12. PHA.I TRA NGUOI BAN NGAN H~ vA NGUOI MUA TRA TIEN rnooc
a) Phal tra ngU'm ban ngin han
Khach hang khacb) Tam frng til' khach hang
Nguoi mua tra ti~n truce
T6ng
13 THuE vA eAe KHOANPHA.I NQP NHA xuoc
S6diu namS6phai nQp S6 thuc nQp
trong ky trong ky18,844,343,301 40,542,161,794
4,673,489,909 4,673,489,909
2,333,198,566 2,333,198,566
28,141,805,012 44,041,706,060
17,471,528,646 17,853,460,815
2,423,714,398 2,423z149,918
73,888,079,832 109,444,017,144
Thu~ gia,tri gia tang
Thu~ GTGT hang nhap khau
Thu~ xuftt, nh~p kh~u
. Thu€ thu nh~p doanh nghiep
Thu~ thunhap canhan
Thue khac
22,839,526,075
27,046,499,617
3,909,561,226
751,040
TAng 53,796,337,958
14. em PHi pHAI TRA NGA.N ~
S6 cu6i kY
1,141,707,582
11,146,598,569
3;527,629,057
1,315,520
15,817,250,728
30/09/2018 3111212017
VND VND
Cackhoan ehi~t khAu phai tra ehokhach hang 5,097,740,278 26,613,035,451
Chi phi liii vay 32,806,326
Chi phi quang cao 5,045,642,959 666,818,182
Chi phi eho CTV 1,812,605,310 5,037,942,682
Chi phi khac 3,442,932,879 10,293,944,947
T6ng 15,431,727,752 42,611,741,262
15. pHAI TRA NGA.N ~ KHAe30/09/2018 3111212017
VND VND
Kinh phi cong doan 652,325,443 344,398,134
BHXH, BHYT, BHTN 1,016,367,078 1,214,879,670
TM lao eho HQi d6ng quantri va Ban kiem scat 90,000,000 337,208,619
C5 rue phai tra eho cac e5 dong 509,292,000 84,674,166,278
. Cac d6i tuong khac 41°461°461502 219341°251752
T6ng 6,~14,031,!!23 89,504,678,453
21
CONG TY copRAN TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dinh - Ha N<)i
BAo cAo TAI cHiNH HQP NIIAT
Cho Icy heat d<)ngillngay 01101/2018 d€n ngay30109/2018
16 VAYVANQTHUETAIcHiNH
31112/2017 Ph:it sinh trong k~ 30/09/2018
s6 c6 kha nang sA c6 kha nanChi tieu Gis tri tra nQ' Tang Giam Gia tri tra D'
VND VND VNf) VNf) VND VNJ
Yay ng~nhan 27,030,663,991 27,030,663,991 132,819,572,314 (157,827,041,521) 2,023,194,784 2,023,194,78~
Yay nganhangngan ban 24,457,863,991 24,457,863,991 130,719,972,314 (153,654,641,521) 1,523,194,784 1,523,194,78l
Yay d6i nrongkhac 500,000,000 500,000,000 500,000,00(
VayNH dai hand~nh~ tra 2,572,800,000 2,572,800,000 1,.599,600,000 (4,172,400,000)
Yay dai han . 10,041,200,000 10,041,200,000 199,096,929,160 (2,047,100,000) 207,091,029,160 207,091,029,161
Vay dai han 10,041,200,000 10,041,200,000 197,096,929,160 (1,547,100,000) 205,591,029,160 205,591,029,161
Phan loai lai 2,000,000,000 (500,000,0002 1,500,000,000 1,500,000,001
CQng 37,071,863,991 37,071,863,991 331,916,501,474(159,874,141,521) 209,114,223,944 209,114,223,9~
~ Khoan yay ngAn han th~ hien:
Cong ty TNHH MTV TraphacoSapa thuc hien hop d6ng tin dung s601/20 18-HDTDHMlNHCTl70- TPSP yay ng
hang cong thuong Vi~t Nam - Chinhanh Yen Bai voi muc dichb6 sung y6n hru dong han mire 6.500.000.000 d6]
Thai han cho yayducc ghi cu th€ tren tirng gi~y nhan no nhung t6i da khong qua 04 thang tren tung khoan yay.
~ Khoan yay dai han:
1. .Ngay 26/10/2015 Cong ty TNHH MTV TraphacoSapa ky HD tin dung s6 01l2015-HDDTDDDDAlNHCTl' ...~
TPSP voiNgan hang cong thuong Vi~t Nam - Chi nhanh Yen Bai yay dai h~n ph1,lcV1,l d\l' an t~i Lao Cai YO'it •. .muc tin d1,lllgla 10.000.000.000 d6ng.Uii yay dUQ'cuu dlii la 7,5% cho 12 thang dAu tien,ill thang ti€p thea
"su~tla 9%lNfun, thai h~ yay la 07 nam.
2. Ngay 31108/2017 Cong ty TNHH Traphaco Hung Yen ky k€t hgp d6ng tin d\lng so350/20 (~HDCVDADTINHCT124-TRAPHACO HUNG YEN y6'i Ngan hang cong thuong Vi~t Nam - Chi nhanh Ba Di ..
H~n muc tin d\lng kMng qua 230.000.000.000 d6ng vai thai h~ yay 06 nam. Cac khofm nQ'se duQ'c ben, '.
Thai h~ ghii ngan: Gild ngans6 ti8n cam k€t cho yay trong 15 thang k~ill' ngay ti€p thea eua ngay giai ngan (
tien. Llii su~t eho yay8%/nam3. Ngay 07/08/2017 Cong ty TNHH Traphaeo Hung Yen ky k€t hgp d6ng tin d1,lngs601/2017IHDTD/QBVlV
TRAPHACO yai Quy bao y~ moi truong tlnh Hung Yen. H~ mlrc tin d1,lng2.000.000.000 d6ng. Tho'i h~ (
yay 05 nam, an h~n 01 nam, tra nQ'04 nam ph\lC Y\l dAutu mua sAm trang thi€t bi khuxu Iy nu'o'c thai cual'
may san xu~t dUQ'eVi~t Nam. Llii su~t eho yay 3,6%lNam.
22
. __ ._-----
CONG TY copHAN TRAPHACO
Dia chi: 75Yen Ninh - Ba Dlnh - Ha Noi
BAo cAo TAl cHiNH HQP NHAT
Cho ky heat dongillngay 01/01120 18 d~n ngay30/09/2018
17. DOANH THU
Doanh thu ban hangva eung cAp djeh Vl}
Doanh thu ban thanh pham
Doanh thu ban hanghoaDoanh thu cungdp dich vu
Cac khoan gism tril' doanh thu
Hang ban bi tra lai
Til' ngay 0110112018d~n 30/09/2018
VND1,273,684,812,830
1,008,556,921,966
262,267,617,869
2,860,272,995
8,056,820,183
8,056,820,183
1,265,627 ,992,647
18. GIA VON HANG BAN vA DICH VV CUNG cAp
Gia v5n cua thanh pham da ban
Gill v6n cua hang boa da ban
Gill v5n cung cdp dich vu
TAng
19. DOANH THU HO~ TDC)NGTAI CHtNH
Lai ti~n giri, ti~n cho yay
Lai chenh l~ch ti gill da thirc hien
Lai til' chuyen nhirong congty con
Doanh thutai chinh khac
TAng
20. cm PHt TAl cHiNH
Uiti~nyay
L6 chenh lechti gia
Chi~t khau thanh toan cho khach hang
T6ng
Til' ngay 0110112018d~n 30/09/2018
VND
382,379,402,090
233,380,656,940
198,422,644
615,958,481,675
Til' ngay 0110112018d~n 30/09/2018
VND
603,476,628
54,450,150
75,426,000
469,563,718
1,202,916,496
Til' ngay 0110112018
d~n 30/09/2018
VND8,051,236,641
139,900,120
8,191,136,761
23
Til' ngay 0110112017
d~n 30/09/2017
VND
1,316,451,677,232
1,059,572,615,327
256,179,134,705
699,927,201
5,460,977,101
5,460,977,101
1,310,990,700,131
Til' ngay 0110112017d~n 30/09/2017
VND
359,960,660,546
226,356,300,526
73,258,363
586,390,219,435
Til' ngay 0110112017d~n 30/09/2017
VND
631,983,526
215,009,179
~817,626,3 34 ..~
1,664,619,039 1
)
Til' ngay 0110112017d~n 30/09/2017
.",
VND
2,072,063,279
51,399,594
136,755,179
2,260,218,052
CONG TY co pHAN TRAPHACO BAO cAo TAl cHiNH H<}P NHAT
Dia chi: 75 Yen Ninh - Ba Dinh - Ha NQi Cho Icy hoat dQngillngay 01101/2018 d~n ngay30109/2018
21 v6N can so aou
Chi tieuvan diu tir ella Th,ng dir van e6 cA phi~u van khae ella Quy diu til phat Lqi nhufn chira
CSH phin quy ehll sO" hiru tri@n phan phaiC9ng
sa du diu nim 414,536,730,000 133,021,732,000 (3,593,000) 325,267,190,345 156,679,527,750 1,029,501,587,095
Trich l~p cacqUI 51,023,847,140 (53,278,676,763) (2,254,829,623)
Uti trong Icy 90,844,860,007 90,844,860,007
Tang v5n di~u l~ 9,652,783,012 (9,652,783,012)
Chia c6ruecho cac (41,450,540,000) (41,450,540,000)c6 dong
Tang/giam khac 9,012,001 9,012,001
Trich qUI KTPL nam (27,750,747,914) (27,750,747,914)2017
sa du euaiky 414,536,730,000 133,021,732,000 (3,593,000) 9,652,783,012 366,638,254,473 125,053,435,082 1,048,899,341,567
24
,',, _ _...~ - ~ .>' • • -;",
CONG TV CO pHAN TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dinh - Ha NQi
BAo cAo TAl cHiNH H<JPNHAT
Cho ky heat dQngillngay 01/0112018 d~n ngay30109/2018
22. LAI CO BAN TREN coPRIEU
Nam nay Nam trutrc
VND VND
90,844,860,007 165,386,886,170
(5,293,534,491) (10,918,563,052)
85,551,325,516 154,468,323,118
41,450,540 41,450,540
2,064 3,727
Loi nhuan trong ky
Di~u chinh giam do tam trieh qui khen thuong, phuc lei(*)
Loi nhuan sau thuephan b6 cho e6 dongSO'hfru e6phieu ph6thong ellacong ty me
S6 binh quan gia quyen ella e6phieu ph6 thong d~ tinh laicoban tren e6 phieu
Lal co ban trenc6 phi~u
(*) LQ'i nhuan dung d~ tinh lai tren c6 phieu cho giaidoan tai chinh sau thang k6t thuc ngay 30 thang 6 nam2017 d1iduocdi€u chinh lai so voi s6 lieu d1itrinh bay tnroc day trong bao cao tai chinh hop nhAtgitta niende) cho giai doan nay d~ phan anh khoan thuc trich quy khen thuong, phuc leiill loi nhu~n d~ i;;ticua nam2017 theo Nghi quy6t D;;tihQi d6ng c6 dong ngay 30 thang 3 nam 2018.
LQ'inhu~n dung d~ tinh i1ii tren c6 phi6u cho giai do;;tntai chinh sau thang k~t thuc ngay 30 thang 9 nam2018 duQ'c di€u chinh giam khoim t~m trfch quy khen thu6ng, pMc iQ'iill iQ'inhu~n cua giai do~n tai chinhnay canCll' thea k6 ho;;tchphan ph6i iQ'inhu~n nam 2018 duQ'cD~i hQi d6ng c6 dong Cong ty phe duy~t theaNghi quy6t D;;tihQi d6ng c6 dong va cac khoan ~m trich quy khen thu6ng, phUc iQ'it;;ticac cong ty con.
Khong c6 cac giao dich c6 phieu ph6 thong ho~c giao dich c6 phi6u ph6 thong ti€m nang nao khac xay ratungay k~t thue ky k~ toan nam d6n ngay hoan thanh bao cao tai chinh hQP nhAt giua nien dQ.
23 cm PHi sAN XUAT KINH DOANH THEO YEU TO
Til' ngay 0110112018 Til' ngay 0110112017
d~n 30/09/2018 d~n 30/09/2017
Chi phi nguyen li~u, v~tli~u 398,905,882,342 435,655,728,924
Chi phi nhan eong 220,070,105,512 188,739,775,925
Chi phi khAu hao tAi san e6djnh 53,202,686,416 24,073,348,716
Chi phi djehV\l mua ngoai 154,207,592,858 59,868,788,864
Chi phi b~ng ti~n 201,204,345,895 246,931,375,392
T6ng 1,027,590,613,023 955,269,017,821
24. emPHi BAN HANG vA CHI PHi QuAN LY DOANH NGH~P
Tir ngay 01/0112018
d~n 30/09/2018
Tir ngay 0110112017
d~n 30/09/2017
Chi phi quin ly doanh nghi~p pMt sinh trongkyChi phi luong
VND
162,564,926,300
79,637,570,224
82,927,356,076
VND
152,323,694,270
75,622,821,282
76,700,872,988Cae khoan ehi phi khae
25
CONG TY copRAN TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dinh - Ha N9i
BAo cAo TAl cHiNH HQP NHATCho ky hoat d9ngill ngay 01/0112018 den ngay30/09/2018
,24. CHI PHI BAN HANG vA CHI PHi QuAN LY DOANH NGHIEP
Til' ngay 0110112018
d~n30109/2018Til' ngay 0110112017
d~n30109/2017
Cac khoanchi phi ban hangphat sinh trong kyChi phi nhan vien
Chi phi quangcaoChi€t khauban hangCac khoan chi phi ban hang khac
VND
352,193,018,624
79,567,162,474
78,620,649,466
50,007,759,058
143,997,447,626
VND
347,759,872,204
78,214,218,987
62,855,469,396
72,505,637,656
134,184,546,165
25. CAM KET TIIUE HO~ T BONGTil' ngay 0110112018
d~n30/09/2018Til' ngay 0110112017
d~n30/09/2017
VND VND
Chi phi thue hoatdQngt5i thieu da duoc ghi nhan vao baocaok~tqua kinh doanh trong ky
3,606,738,247 2,857,962,236
Tai ngaykit thuc kj; ki toan, C6ngty co cae camkit thuehoat t19ng khong huy ngang vO'ilichbi€uthanh todnnhusau:
30/06/2018 3111212017
Trong vong 1 nam
Tit nam thu haid6nnam thtr nam
Sau5 nam
-Tang
VND
3,432,499,400
10,841,256,374
11,330,909,250
VND3,230,399,400
9,338,867,665
12,857,196,300
25,604,665,024 25,426,463,365
26; cAc KHoAN Ml)C NGoAI BANG CAN BOI KE TOAN
B011 vi ti~n te 30/09/2018 3111212017
2. NQ'kh6 doi da xu 19
usnVNI>
3,133
2,473,112,684
75,536
2,580,552,240
. 1. Ngoai t~cac loai
27. BO PH!N THEO LiNH vtrc KINH DOANH vA THEO KHU virc BJA LY
Hoat d(lng san xu~t kinh doanh chinh cua Cong ty la san x~t kinh doanh duoc pham. Trong ky, Congty khong c6 heat d(lng san xu~t kinh doanh nao khac trQng y~u, theo d6, thong tintm chinh trinh baytren bang can d6i k~ toan tl;tingay 30 thang 09 narn 2018 va doanh thu, chi phitrinh bay tren bao caok~t qua hol;tt d(lng kinh doanh cho ky hol;ttd(lngill ngay 01 thang 01 narn 2018 d~n ngay 30 thang 09nlim 2018 lien quan d~n hol;ttd(lng san xu~t kinh doanh duQ'cphfun. Doanh thu, gia v6n theo tUng ho?td(lng kinh doanh duQ'ctrinh bay tl;tiThuy~t minh s6 19 va s6 20 (Thuy~t minh b6 sung cho k~t qua ho?tdQngkinh doanh) .
. Cong ty khong co hol;tt dQngkinh doanh nao ngoai lanh th6 Vi~t Nam; do v~y, Cong ty khang co b(lph~ kinh doanh thea khuV\IC dia ly nao ngoai Vi~t Nam.
26
CONG TY copHAN TRAPHACO
Dia chi: 75 Yen Ninh - Ba Dinh - Ha Noi
BAo cAo TA.l CHiNH H<}PNIIAT
ChokY heat dong ur ngay01/0112018 d~nngay30109/2018
28. NG~P vu vA so mr v6:I cAc BEN LIEN QUAN
Tir ngay 0110112018
d~n 30/09/2018
Tir ngay 0110112017
d~n 30/09/2017
. Ban bangCongty CP duoc VTYT Quang Tri
VND VND1,032,099,810
Phai thu T~i ngay30/09/2018
NND
T~i ngay30/09/2017
VND
2,359,141,317Congty CP diroc VTYT Quang Tri
Thu nh~p cua cac thanh vien HQidAng quan tr]va Ban TAng giam dBc
Luong va thuong
VND
6,991,949,470
Tir ngay0110112017
d~n 30/09/2017Tir ngay0110112018
d@n30/09/2018
VND4,944,697,000
29. Gill TRiNH BIEN BQNG LQI NHU~N
Thuc hien nghia vu cong b6 thong tin dinh ky cua t6 chirc niem ySt tai Sa Giao dich chimg khoanthanh ph6He, Chi Minh, cong ty C6phan Traphaco (Mil clnrng khoan: TRA) xingiai trinh bien dQngkSt qua heat dQng kinh doanh h9'P nhat tai thai diSm Qui 1III2018 so voi Qui IIII201 7 nhu sau:
Loi nhuan sau thuethu nhap DN
Qui 3/2018
41.824.403.746 VND
Qui 3/2017
60.945.960.673 VND
Cheoh lech
31%
C6 su chenh lech loi nhuan nhu tren18. do :
+ Ty trong cua gia v6n so voi doanh thuthuantang 1,3% sovoi cling ky
_ + Ty tn;mgClla chi phi ban hang so vrn doanh thu thu§.n tang 4% so vai cung ky .~
La nguyen nhan chinh lam cho kSt qua kinh doanh h9'P nhftt qui 3/2018 biSn dQng giam .31% so vai qUi~'~3/2017. 'tI" , , ~ , *Tren day la giai trinh lam ro han ve ket qua kinh doanh hap nhat qui3/2018 cua Cong ty co phan~~~. . ~
NgU'Oi l~pbi~u K~ toaD trU'Ong
Nguyln Thj Ng!,c Thuy Dinh Trung Kien27