ten cong ty : cty co phan thuoc sat trung viet namstatic2.vietstock.vn/data/hose/2017/bctc/vn/quy...
TRANSCRIPT
-64%
-100%
84%
-23%
34%
31%
13%
17%
35%
19%%
(28,832,656,340)
(36,373,804,587)
7,541,148,247
(3,213,686,521)
4,985,804,723
11,225,858,754
14,860,283,108
26,086,141,862
4,205,092,756
30,291,234,618
G.TRICHENH LECH
45,154,590,099
36,219,715,965
8,934,874,133
13,883,959,455
14,610,234,809
36,557,592,282
113,410,308,659
149,967,900,941
11,926,259,292
161,894,160,233
QII/2016
16,321,933,759
(154,088,622)
16,476,022,381
10,670,272,934
19,596,039,532
47,783,451,036
128,270,591,767
176,054,042,803
16,131,352,048
192,185,394,851
QII/2017
T6ng LN sau thue
Lgfi nhuan khac
LN thuan tu HDKD
Chi phi quan ly
Chi phi ban hang
Lai gop
Gia von
Doanh thu thuan
Giam trir
Doanh thu
CHi TIEU
So /iQ.y/CV-TSTTP. H6 Chi Minh, ngay 22 thdng 07 nam 2017V/v : Giai trinh nguyen nhan bien dong lgri
nhuan quy 11/2017 so voi cung ky n&m truac.
Kinh goi : - Uy ban Chirng khoan Nha nude- Sd Giao dich Chirng khoan TP.HCM
Ten cong ty : CTY CO PHAN THUOC SAT TRUNG VIET NAM
Dia chi : 102 Nguyen Dinh Chieu, F.Dakao, Ql, TP.HCM
Ma chung khoan : VPS
Thue hien theo Thong tu s6 155/2015/TT-BTC ngay 06/10/2015 cua Bo Tai chinh
hudng dan cong bo thong tin tren thi trucmg chung khoan;
Can cu vao Bao cao Tai chinh quy 11/2017 (chua kiem toan) cua Cong ty co phfl^ c6pHA^Thu6c sat trung Viet Nam;l!.l THUOC SAT t,
Chung toi xin giai trinh \h trucmg hop lgfi nhuan sau thue thu nhap doanh nghiep ta^
Bao cao ke qua hoat dong kinh doanh quy 11/2017 thay doi hon 10% so vdi Bao cao
cung ky nam truac, nhu sau:
1. BAOCAORIENG
CQNG HOA XA HOI CHU NGHIA VIET NAMDqc lap-Ty do-Hanh phuc
CONG TY CO PHANTHUOC SAT TRUNG VIET NAM
Qua so lieu tren cho thay quy 11/2017 doanh so tang manh, chi phi quan lygiam so voi quy 11/2016, lam cho lgi nhuan tu hoat dong kinh doanh chinhtang manh.
Tuy nhien, lgi nhuan khac giam manh so voi quy 11/2016 (36,390,108,577 dong)do quy 11/2016 Cong ty co khoan lgi nhuan tu khoan chuyen nhugng tai san ttai 240 Kha Van Can, phuong Hiep Binh Chanh, Quan Thu Due, Thanh phoMinh, trong khi Quy 11/2017 khong co khoan thu nhap khac nao Ion nhu vay.
Tir nhiing yeu to tren lam cho tong lgi nhuan truac thue cua Cong ty qgiam manh so voi cung ky.
Tran trgng cam on.
-Nhir tren;
-LiruHC, TCKT.
-57%
-100%
102%
-19%
35%
33%
15%
20%
35%
21%%
(26,288,876,872)
(36,390,108,577)
10,101,231,705
(2,953,363,895)
5,142,230,004
12,834,761,981
18,042,983,854
30,877,745,835
4,207,207,568
35,084,953,403
G.TRI
CHENH LECH
46,182,872,947
36,238,971,955
9,943,900,991
15,478,583,485
14,763,726,187
38,412,433,189
119,922,843,692
158,335,276,881
11,924,144,480
170,259,421,361
QII/2016
19,893,996,075
(151,136,622)
20,045,132,697
12,525,219,590
19,905,956,191
51,247,195,170
137,965,827,546
189,213,022,716
16,131,352,048
205,344,374,764
QII/2017
Tong LN sau thue
Lgi nhuan khac
LN thuan ttr HDKD
Chi phi quan ly
Chi phi ban hangLai gop
Gia von
>Doanh thu thuan
Giam tru
Doanh thu
CHi TIEU
2. BAO CAO HOP NHAT
THA NH PH6 H6 CHI MINH - NAM 2017
V IPESCO
BAO CAO TAl CHINH RIGNG
CdNG TY C6 PHAN THUdC SAT TRUNG V I T NAM
Cho ky hi to^n Quy 2/2017
tap boan hoa chat viet nam
c6ng ty c6 phAn thuoc sAt trung viet nam
— so m ca—
i .••••..•• • • . • ••••••i
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BAO CAO TAI CHINH RIENG
GlCTANIENBO
CONG TY C6 PHA N THU6C SAT TRUNG V IET NAM
Cho ky ke toan Quy 11/2017
Bao cao cua Ban Tong Giam doc02 - 03|
^• •'3
Bang can doi ke toan rieng giura nien dp04-06\
Bao cao ket qua hoat dpng kinh doanh07 - 081
Bao cao hru chuyen tien tp rieng giiia nien dp09-10|
; ' • '•• .1
Thuy^t minh Bao cao tai chinh rieng gifta nien dp11-351
N0IDUNG
Trang
Cong ty C6 phan Thuoc sat trung V iet Nam
So 102 Nguyln Blnh Chieu, Phuomg Da K ao, Quan 1, TP Ho Chi Minh
Ong: Nguyen X uan BacChu tich
Ong: Nguyen ThanT hanh vien
Ong: Nguyen Due ThuanT hanh vien
Ong: Tran ThangT hanh vien'
Ong: Nguyln Binh NhuanT hanh vienY
(l
Cac thanh vien ciia Ban Tong Giam doc da dieu hanh Cong ty trong ky va t i ngay lap bao cao nay bao gon)\
Ong: Nguyen ThanT ong Giam doc
Ba: Tran Thi Mong ThuPho Tong Giam doc (Mien nhiem ngay 10 thang 03 nam 2017)
Cac thanh vien ciia Ban K iem soat bao gom:
Ong: Nguyln X uan K hanhT ruong ban
Ong: Pham V an ChuongT hanh vien
Ong: L e Quoc LamT hanh vien(Mien nhiem ngay 27 thang 04 nam 2017)
Ba: Bang Thj HaT hanh vien
CONG BO TRA CH NHIEM CUA BA N TONG GIAM DOC DOIV OU BAO CAO TAI CHINH
RIENG GIUA NIEN DO
Ban Tong Giam doc Cong ty ch|u trach nhi m ve viec lap Bao cao tai chinh rieng giua nien do phan anh
trung thuc, hop ly tinh hinh tai chinh, ket qua hoat dong kinh doanh va tinh hinh luu chuyln tien t ciia
Cong ty trong ky. Trong qua trinh lap Bao cao tai chinh rieng giua nien do, Ban Tong Giam doc Cong ty
cam ket da tuan thu cac yeu cau sau:
- X ay dung va duy tri kiem soat noi bo ma Ban Tong Giam doc va Ban Quan tri Cong ty xac dinh la c^n
thilt de dam bao cho viec lap va trinh bay Bao cao tai chinh rieng giua nien do khong con sai sot trong
yeu do gian Ian hoac do nham Ian;
Cong ty Co phan Thuoc sat trung V iet Nam
So 102 Nguyln Binh Chilu, Phuong Ba K ao, Quan 1, TP Ho Chi Minh
BAO CAO CUA BAN TONG GIAM DOC
Ban T6ng Giam doc Cong ty Co ph&n Thuoc sat trung V i^t Nam (sau day goi tSt la "Cong ty") trinh bay
Bao cao cua minh va Bao cao tai chinh rieng giua nien do ciia Cong ty cho ky ke toan quy 11/2017.
CONGTY
Cong ty Co phan Thuoc sat trung V iet Nam dugc thanh lap va hoat dong theo Giay chung nhan dang ky
kinh doanh Cong ty Co ph^n so 0300408946 ngay 11/05/2006 do So K 6 hoach va B^u tu Thanh ph6 H6
Chi Minh cap. Giay chung nhan dang ky kinh doanh thay doi Ian thu 7 ngay 19 thang 05 nam 2014.
Tru so chinh cua Cong ty tai: So 102 Nguyln Binh Chieu, Phucmg Ba K ao, Quan 1, TP Ho Chi Minh.
HOI DONG QUAN TRI, BA N TONG GIAM DOC V A BAN K IEM SOAT
Cac thanh vien ciia H i dong Quan tri trong ky va tai ngay lap bao cao nay bao gom:
Thanh pho Ho Chi Minh, ngay 22 thdng 07 nam 2017
Tong Giam doc
ss ===!^h 'mat Ban Tong Giam doc
Cam ket khac
Ban Tong Giam doc cam ket rang Cong ty khong vi pham nghia vy cong bo thong tin theo quy dinh tai
Thong tu so 155/2015/TT-BTC ngay 06/10/2015 ciia Bp Tai chinh hudng din cong bo thong tin tren Thj
trudng chung khoan.
Ban Tong Giam doc Cong ty cam ket rang Bao cao tai chinh rieng gitra nien dp da phan anh trung thyc va
hop ly tinh hinh tai chinh cua Cong ty tai thai diem ngay 30/06/2017, ket qua hoat dpng kinh doanh va
tinh hinh luu chuyen tien te Cho ky ke toan Quy 11/2017, phu hop vdi Chuin muc k% toan, Che dp k toan
doanh nghiep V iet Nam va tuan thu cac quy dinh phap ly cd lien quan den viec lap va trinh bay Bao cao
tai chinh gitra nien dp.
Cong ty C6 phan Thu6c sat trung V iet Nam
S6 102 Nguyln Dinh Chieu, Phudng Da K ao, Quan 1, TP Ho Chi Minh
-L ira chon cac chinh sach ke toan thfch hap va ap dung cac chinh sach nay mot each nhat quan;
-Dua ra cac danh gia va dy doan hop ly va than trpng;
-Neu ro cac chuan muc ke toan dupe ap dung co dupe tuan thu hay khdng, co nhtrng ap dung sai lech
trpng yeu den mure cln phai cong bo va giai thich trong Bao cao tai chinh rieng giua nien dp hay
khong;
-L ap va trinh bay cac Bao cao tai chinh rieng giua nien dp tren ca so tuan thu cac Chuan mye ke toan,
Che dp ke toan doanh nghiep V ipt Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay
-L ap cac Bao cao tai chinh rieng giua nien dp dya tren ca sd hoat dpng kinh doanh lien tyc, trir trudng
hop khong the cho rang Cong ty se tiep tyc hoat dpng kinh doanh.
Ban Tong Giam doc Cong ty dam bao rang cac so ke toan dupe luu giu de phan anh tinh hinh tai chinh
cua Cong ty, vdi muc dp trung thyc, hop ly tyi bat cu thai diem nao va dam bao r ng Bao cao tai chinh
rieng giua nien dp tuan thu cac quy dinh hien hanh ciia Nha nude. Dong thai cd trach nhiem trong vipc
bao dam an toan tai san cua Cong ty va thyc hien cac bipn phap thich hop de ngan chan, phat hien cac
hanh vi gian Ian va cac vi pham khac.
215,237,445
4,981,898,159
472,465,112
5,669,600,716
(6,178,550,414)
143,420,943,992 ^
137,242,393,578 II
6,457,205 C
3
(35,554,376,026) ^
7,131,024,876 *
3,837,510,436
209,227,566,805
184.648,183,2%
69,870,376
5,723,254,672
705,488,973
6,498,614,021
(6,147,760,101)
165,390,691,226
159,242,931,125
-
(35,931,126,208)
8,862,635,575
12,533,116,962
168,615,100,777
154,079,727,106
16
13
09
08
07
06
05
421,867,851,814415,982,401,875
72,046,579,56278,422,224,285
52,046,579,56258,422,224,285
20,000,000,00020,000,000,000
30,000,000,00010,000,000,000
30,000,000,00010,000,000,000
V NDV ND
01/01/201730/06/2017
04
03
Thuyet
minh
Cac khoan phai thu ngan han
Phai thu ngan han cua khach hang
Tra truoc cho nguoi ban ngan han
Phai thu ng^n han khac
Dy phong phai thu ngan han kho doi
Tai san thieu cha xixly
Hang ton kho
Hang ton kho
Dy phong giam gia hang ton kho
Tai san ng^n han khac
Chi phi tra truoc ng^n han
Thu GTGT duyc khau tru
Thue va cac khoan khac phai thu Nha nuac3
2
1
V
2
1
IV
5
4
3
2
1
153
152
151
150
149
141
140
139
137
136
132
131
130 III,
112 2. Cac khoan tuong ducmg tien
120 II. Dau tu tai chinh ngan han
123 1. Dau tu nam giu den ngay dao han
1. T ien111
110 I. Tien va cac khoan tuong dmrag tien
100 A. TAI SAN NGAN HA N
TAI SA NMa
BANG CAN DOI K E TOAN RIENG GltTA NIEN D0
Tai ngay 30 thdng 06 ndm 2017
Bao cao tai chinh rieng giua nien do
K y ke toan tu ngay 01/01/2017 den ngay 30/06/2017
Cong ty C6 phan Thuoc sat trung V iet Nam
S6 102 Nguyen Dinh ChiSu, Phucmg Da K ao,
Quan 1, TP H6 Chi Minh
-a
R
T
8
n
ii
0
539,442,356,357
3,308,415,292
3308,415392
1,419,926,091
33,535,149,659
21,118,953,482
56,074,029,232
17,353,116,681
17353,116,681
(1,468,571,658)
7,748,032,847
6,279,461,189
(87,340,059,481)
125,425,189,977
38,085,130,496
44364,591,685
2,359,801,592
2359,801,592
538,092,806,795
3,933,196,321
3,933,196 21
(3,282,597,413)
-
33,535,149,659
21,118,953,482
51,371,505,728
5,787,785,517
5,787,785,517
(1,582,060,711)
8,872,032,847
7,289,972,136
(88,830,494,727)
134,483,350,006
45,652,855,279
52,942,827,415
2,189,640,000
2,189,640,000
116,224,954,981 123,459,954,482
13
04
10
12
11
07
240IV . Tai san da dang dai han
242 1. Chi phi xay dung ccr ban do dang
250V . Dau tv tai chinh dai han
2511. Dau tu vao cong ty con
2522. Dau tu vao cong ty lien doanh, lien ket
2533. Dau tu gop von vao don vj khac
2544. Du phong dau tu tai chinh dai han
260V I. Tai san dai han khac
2611. Chi phi tra truoc dai han
270T ONG C0NG TAI SAN
- Gid tri hao mdn luy ke
- Nguyen gid
Tai san co dinh vo hinh
- Gid tri hao mdn luy ke
- Nguyen gid
Tai san co dinh htru hinh
Tai san co djnh
Phai thu dai han khac
Cac khoan phai thu dai
2.
1.
II.
1.
I.
229
228
227
223
222
221
220
216
210
200 B. TAI SA N DAI HAN
V ND
01/01/2017
V ND
30/06/2017
minh
Thuyet
Tai ngay 30 (hang 06 nam 2017
(tiep theo)
TAI SA N
so
Ma
BANG CAN D6l K E TOAN RIENG GIlTA NIEN DO
Bao cao tai chinh rieng gifta nien do
K y ki toan tit ngay 01/01/2017 den ngay 30/06/2017
Cong ty Co phan Thuoc sat trung V i^t Nam
So 102 Nguyin Dinh Chi^u, Phudmg Da K ao,
Quan l,TPH6ChiMinh
Nguyen Minh Tarn
Ngiroi lap bieu
i^
1
1^
3
h
539,442,356357
129,862,337
129,862337
50,704,345,083
13,903,271,389
64,607,616,472
2,388,870,815
19,048,772,279
244,607,920,000
244,607,920,000
330,653,179,566
330,783,041,903
27,392,000
27392,000
3,321,392,422
53,142,754,680
12,162,225,267
26,133,786,821
19,917,954,928
3,114,966,567
378,995,438
90,459,846,331
208,631,922,454
208,659314,454
V ND
01/01/2017
538,092,806,795
129,862,337
129,862337
19,200,480,649
20,322,045,172
39,522,525,821
2,388,870,815
40,235,890,884
244,607,920,000
244,607,920,000
326,755307,520
326,885,069,857
27,392,000
27392,000
6,510,272,017
34,241,593,090
12,421,195,674
20,131,144,833
20,781,837,720
4,192,040,395
1,466,073,412
111,436,187,797
211,180344,938
211307,736,938
V ND
30/06/2017
19
14
14
18
17
16
• 15
minh
Thuyet
300C. NQ PHAI TRA
310I. No ngan han
3111. Phai tra nguai ban ngSn han
3122. Nguai mua tra tien truac ngan han
3133. Thue va cac khoan phai nop Nha nuac
3144. Phai tra nguai lao dpng
3155. Chi phi phai tra ngan han
3196. Phai tra ngin han khac
3207. V ay va np thue tai chinh ngan han
3228. Quy khen thuong phiic lpi
330II. Np dai han
338 1. V ay va np thue tai chinh dai han
400D. V ON CHU SQ HUtJ
410I. V on chu so hiru
4111. V on gop cua chu sa huu
411a Co ddngpho thong co quyen bieu quyet
4182. Quy dau tu phat trien
4203. Quy khac thuoc von chii so huu
4214. Lpi nhuan sau thue chua phan phoi
421a L NST chua phan phdi Ivy ke den cudi ndm truac
421b L NST chua phan phoi ky nay
430II. Nguon kinh phi va quy khac
4311. Ngudn kinh phi
440T ONG CONG NGUON V ON
NGUON V ON
Tai ngay 30 thdng 06 ndm 2017
(tiep theo)
Ma
BANG CAN DOI K E TOAN RIENG GltTA NIEN D0
Bao cao tai chinh rieng gifra nien dp
Ky k toan tu ngay 01/01/2017 d n ngay 30/06/2017
Cong ty C6 phan Thuoc sat trung V iet Nam
S6 102 Nguyln Dinh Chieu, Phirong Da K ao,
Quan 1, TP Ho Chi Minh
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(30,000,000,000)(40,000,000,000)
10,000,000,000
3,049,584,706
1,886,921,4261,871,994,466
(16,764,547,886)(13,727,906,025)
37,298,427,272
(1,751,054,018)(12,898,327,763)
52,551,618,453
(29,930,277,371)
3,550,424,837 •
3,636,211,423
(506,335,653)
(37,834,969,668)
1,224,391,690
22,621,341,082
46,555,764,496 ,
(3,872,860,749) \
(46,171,698,378)
0
(909,708,313) t
(1,224,391,690) 'i
(4,797,557,967)
(3,131,078,492)
9,069,809,988
50,000,000
(4,099,208,400)
563,558,955
27,542,636,920
31,562,285,578
(21,969,747,234)
16,584,671,207
(857,804,890)
(563,558,955)
(3,546,623,573)
(2,787,018,700)
45,964,840,353
23,704,267,785
3,838,369,135
3,745,461,298
3,628,557,282
1.L UtJ CHUY EN TIEN TlT HOAT D0NG K INH DOA NH
011. Loi nhuan tru&c (hue
2.Bieu chinh cho cdc khodn
02- K hau hao tai san co dinh va bat dpng san dau tu
03- Cac khoan d\r phong
04- L ai, 16 chenh lech ty gia hoi doai do danh gia lai
cac khoan muc tien te co goc ngo ii t^
05- Lai, 16 tir hoat dong dau tu
06- Chi phi lai vay
083. L ai nhuan tie hoat dpng kinh doanh tru&c thay ddi
von luu dpng
09- Tang, giam cac khoan phai thu
10- Tang, giam hang ton kho
11- Tang, giam cac khoan phai tra (khong ke lai vay
phai tra, thue thu nhap doanh nghiep phai nop)
12- Tang, giam chi phi tra truac
14- T ien lai vay da tra
15- Thue thu nhap doanh nghiep da npp
17 - T ien chi khac cho hoat dpng kinh doanh
20L uu chuyen tien thudn tie hoat dpng kinh doanh
II. L UU CHUY EN TIEN TlT HO^T DONG DAU TU*
211. Tien chi de mua sam, xay dung tai san co djnh
va cac tai san dai han khac
222. T ien thu tir thanh ly, nhupng ban tai san co dinh
va cac tai san dai han khac
233. Tien chi cho vay, mua cac cong cy np cua dcm vi
khac
244. T i6n thu hoi cho vay, ban lyi cac cong cy np cua don
vi khac
265. T ien thu hoi dau tu gop von vao don v| khac
276. T ien thu lai cho vay, co tire va lpi nhuan dupe chia
30 Luu chuyen tien thudn tie hoat dpng dau tu
V NDV ND
L uy ke tir dau nam den
cuoi ky nay N8m trir c
Luy ke tir dau n3m den
cuoi ky nay N3m nay
minh
ThuyetM3 CHI T IEU
BAO CAO L lfU CHUY EN TIEN TE RIENG Glf A NIEN DO
Tai ngay 30 thang 06 nam 2017
(Theo phuong phdp gidn tiep)
Bao cao tai chinh rieng gifra nien do
K y k toan tir ngay 01/01/2017 d^n ngay 30/06/2017
Cong ty C6 phan Thuoc sat trung V iet Nam
So 102 Nguyen Dinh Chieu, Phuong Da K ao,
Quan 1, TP H6 Chi Minh
10
Nguyen Minh Tam
Lap, ngay 22 thang 07 nam 2017
48,701,116,387
50,372,906,655
(43,149,345,150)
(50,841,000)
7,172,720,505
2,514,624,468
46,186,491,919
72,046,579,562
34,241,593,090
(53,142,754,680)
(16,674,775,600)
(35,575,937,190)
(6,375,644,723)
78,422,224,285
03
Ngiroi lap bieu
60 Tien va tinmg dmmg tien dau nam
70 Tien va tirong dirong tien cuoi ky
III. L lTU CHUY EN TIEN TU* HOAT DONG TAI CHINH
331. T ien thu tir di vay
342. T ien tra no goc vay
36 3. Co tuc, lcri nhuan da tra cho chu so hiru
40 L ieu chuyen tien thuan tie hoat dong tai chinh
50 L ira chuyen tien thuan trong ky
V NDV ND
L uy ke tir dau n&m d^n L uy ke tir dau nSm den
cu6i ky nay N2m nay cu6i ky nay N3m trade
minh
ThuytMa CHi tieu
BAO CAO L l/U CHUY EN TIEN TE RIENG GltTA MEN D0
Tai ngay 30 thang 06 nam 2017
(Theo phuffngphdp gidn tiep)
Bao cao tai chinh rieng gifra nien do
K y ke toan tir ngay 01/01/2017 d^n ngay 30/06/2017
Cong ty Co phan Thuoc sat trung V iet Nam
So 102 Nguyln Dinh Chi^u, Phirong Da K ao,
Quan 1, TP H6 Chi Minh
11
Tru so chinh cua Cong ty tai: S6 102 Nguyln Dinh Chilu, Phudng Da K ao, Quan 1, TP Hd Chi Minh.
V dn dilu If cua Cong ty la: 244.607.920.000 ddng; tucrng duong 24.460.792 cd ph n, Mfnh gia mot c6 ph^n la 10.000
dong.
L Tnh vuc kinh doanh
Cong ty hoat dfng chu yeu trong Hnh vuc san xuat thuoc bao vf thgc vft va kinh doanh thucmg mai.
Nganh nghe kinh doanh
Hoat dfng chinh cua Cong ty la:
-San xu t, gia cong, sang chai, dong goi, buon ban thuOc bao vf thgc vft;
-San xuit va mua ban chit hip din va xua du6i con trung, thudc dift ky sinh trung trong chan nudi gia siic, gia cim,
thuoc sat trung gia dung (binh xit con trung trong nha);
-San xu t va mua ban: Bao bi va in bao bi;
-Dau tu xay dimg va kinh doanh cho thue v&n phbng, nha kh^eh, c^n hf. Cho thue kho bai, nha xuong, nha phuc vy
muc dich kinh doanh (ki 6t, trung tarn thucmg mai);
-San xuit va mua ban: Phan b6n, san phim nhua, cao su, chit tay rua (khong san xuit tai tru sd);
-Mua, ban may moc, thilt bj chuyen dung cho san xuit thudc bao vf thyc vat va trang thilt bj cho phdng thi nghifm
thudc b^o vf thue vat;
-V f sinh nha cua va cac cdng trinh khac;
-X dng hcri khir triing.
D^c diem hoat dfng cua doanh nghiep trong ky ki toan cd anh hirdng den Bao cao tai chinh rieng giua nien dp
Trong 6 thang diu n&m 2017, thdi tilt dn djnh va diln biln tdt, tlnh trang xam nhap mSn tai Ddng bang Song Cuu Long
da han che nhieu so vdi 6 thang dau nam 2016, dan dfn nhu c^u su dung thudc bao vf thyc vat tang len, doanh thu va
gia vdn 6 thang diu nam 2017 cua Cdng ty tang so vdi cung ky nam trudc.
Cau true doanh nghif p
Cong ty co cac don vj true thufc sau: D{a chiHoat dfng kinh doanh chinh
-Chi nhdnh 1 Cdng ty Cd phin thudc Sdt Sd 2 Trifu Qudc Dat, Quan Hoan S^n xuit va mua ban thudc bao vf
trung V ift NamK ilm, Ha Nf i.thyc vft
-Chi nhanh II Cdng ty Cd phin thudc Sat Sd 22 Nguyln Thj Minh K hai, S^n xuit va mua ban thudc bao vf
trung V ift NamPhudng Phii Nhuan, Thanh phd thyc vft
Hul, T inh Thtra Thien Hul
-Chi nhanh Cdng ty Cd phin thudc Sat Sd 138 DT 743, X 3 Binh Thing, S^n xuit thudc b^o vf thyc vft
trung V ift Nam - Nha may Ndng dugc Thj xa DT An, T inh Binh Duong
Binh Duong.
Cong ty Cd phin Thudc st trung V ift NamBo c&o tai chinh rieng giira nien df
S6 102 Nguyln Dinh Chif u, Phudng Da K ao, K y kl toan tir ngay 01/01/2017 din ngay 30/06/2017
Qu^n l,TPHd Chi Minh
THUY ET MINH BAO CAO TAI CHINH RIENG GIU*A NIEN D0
Taii ngay 30 thang 06 nam 2017
1. DAC DIEM HOAT D0NG CUA DOANH NGHIEP
Hinh thirc so hfru von
Cong ty Co phin Thudc sat trung V ift Nam dirge thanh lap va hoat ddng theo Giiy chumg nhan dang ky kinh doanh
Cong ty Cd phin sd 0300408946 ngay 11/05/2006 do So K f hoach va Diu tu Thanh ph6 Hd Chf Minh cip. Giiy chumg
dang ky kinh doanh thay ddi lin thur 7 ngay 19 thang 05 n m 2014.
12
Cong ty Cd phdn Thudc sdt trung V ipt NamBdo cdo tdi chinh rieng gifra nien dO
Sd 102 Nguyln Dinh Chidu, Phudmg Da K ao, K y kd toan tir ngdy 01/01/2017 ddn ngdy 30/06/2017
Quan l,TPHd Chi Minh
Cong ty c6 cac don v| tryc thudc sau: Dia chiHoat d^ng kinh doanh chinh
-Chi nhanh Cong ty Cd phkn thu6c Sat So 127 Le Lpi, Phudng 4, Quan Go San \ukt, nghien cum ndng dupe
trung V ipt Nam - Trung tarn Nghien cum vd V dp, Thanh phd Hd Chi Minh
Phat tridn Nong dupe
-Chi nhanh Cong ty Cd phdn thudc Sat Ap Hoa Phtic, X d Hoa K hdnh, K ho luu trft thudc
trung V ipt Nam - K ho trung chuydn thudc Huyen Cai Bd, T inh T idn Giang
bdo vd thyc vat
-Chi nhanh Cong ty Cd ph n thudc Sat 221/21 dirdng Qudc L q 1 K , K hu San xudt thudc bao ve thuc vat
trung V i^t Nam - X i nghif p L inh X uan phd 5, Phucrng L inh X uan, Qu|in
Thu Burc, Th^nh phd Hd Chi Minh
Thong tin vd cac cdng ty con, cdng ty lien doanh, lidn kdt cua Cong ty: X em chi tidt t^u Thuydt minh sd 04.
2. CHE DQ V A CHINH SACH K E TOA N AP DV NG TAI CONG TY
2.1.K y ke toan, don vj tidn t sir dung trong ke to^n
K y kd todn nSm cua Cdng ty theo nm duomg ljch bat dku tit ng y 01/01 v kdt thiic v^o ngay 31/12 hang nam.
Dem vi tidn t? su dung trong ghi chep kd toan la Dong V ift Nam (V ND).
2.2.Chudn myc va Che d ke todn ap dung
Che dg ke toan dp dung^
Cdng ty dp dung Chd dp K d todn doanh nghidp ban hanh theo Thong tu sd 200/2014/TT-BTC ngay 22/12/2014 cua Bpy'
Tai chinh vd Thong tu sd 53/2016/TT-BTC ngdy 21/03/2016 cua Bd Tai chinh vd vipc sura ddi, bd sung mdt sd didu cua
Thong tusd 200/2014/TT-BTC.-H
Tuyen bo ve viec tudn thu Chudn mytc ke todn vd Che dg ke tornX
Cdng ty dd dp dung ede Chudn myc kd toan V ipt Nam vd ede van ban hudmg ddn Chudn muc do Nhd nude da ban hanh. ^
Cac Bao cao tdi chinh dupe lap vd trlnh bay theo dung mpi quy dinh cua tirng chudn muc, thong tu hudng ddn thuc hipn
Chudn myc vd Chd dp kd toan doanh nghipp hidn hanh dang dp dung.
2.3.Co sd lap Bao cao tai chinh rieng giua nien dp
Bao cao tdi chinh rieng giOa nien dp dupe trlnh bay theo nguydn tdc gid gdc.
Bao cao tdi chinh rieng gitta nien dp cua Cong ty dupe ldp trdn ca sd tong hpp cac nghidp vy, giao dich phat sinh vd
dupe ghi s6 kd toan tai cac dom vj thdnh vidn hach todn phu thupc vd t i V dn phong Cong ty.
Trong Bao cao tdi chfnh rieng giura nien dp cua Cdng ty, ede nghidp vu giao djch npi b0 vd sd du ndi bd cd lidn quan
ddn tdi sdn, ngudn vdn vd cdng np phai thu, phai trd npi bd dd dupe lopi trfr todn bd.
2.4.Cdng cu tdi chinh
Ghi nhdn ban ddu
Tdi sdn tdi chinh
Tdi sdn tdi chinh cua Cdng ty bao gdm tidn vd cac khodn tuong duomg tidn, cac khodn phai thu khach hang vd phai thu
khac, cac khodn ddu tu ngdn han vd ddi han. T^i thcri didm ghi nhdn ban ddu, tdi sdn tdi chinh dupe xac dinh theo gid
mua cdng cac chi phi phat sinh khac lidn quan tryc tidp ddn vipc mua, phat hanh tdi sdn tdi chinh do.
13
No phdi tra tdi chinh
Ng phai tra tdi chinh cua Cong ty bao gom cdc khoan vay, cdc khoan phai tra ngueri bdn vd phai tra khdc, chi phi phai
tra. Tai then diim ghi nhan ldn ddu, cdc khoan ng phai tra tdi chinh dirge xdc d|nh theo gid phdt hdnh cong cdc chi phi
phdt sinh lien quan tryc tiep den vif c phat hanh ng phai tra tdi chinh d6.
Gid tri sau ghi nhan ban ddu
Hien t^i chua c6 cac quy djnh vd ddnh gid lai cong cy tdi chinh sau ghi nhfn ban ddu.
2.5.Cdc nghif p vu bdng ngoai tf
Cac giao djch bang ngoai tf trong ky k todn dugc quy doi ra d6ng V ift Nam theo ty gia thyc tf tai ngdy giao dich.
Ty gid giao djch thyc t nay dugc xdc dinh theo nguy^n tie sau:
-K hi mua ban ngoai tf: L a ty gid dugc quy djnh trong hgp d6ng miia, ban ngoai tf giOra C6ng ty va ngan hang thuong
mai;
-K hi ghi nhan ng phai thu: Ld ty gid mua cua ngdn hang thuong mai noi C6ng ty chi dinh khdeh hang thanh todn t i
th i di^m giao djch phat sinh;
-K hi ghi nhan ng phai tra: L a ty gid ban cua ngan hang thuong mai noi C6ng ty dy ki^n giao dich tai then di^m giao
djch phdt sinh.
Ty gid giao dich thuc tf khi danh gid lai cdc khoan muc ti^n tf co goc ngoai tf t i then diem l^p Bao cdo tai chinh rieng
giOa nien do dugc xdc djnh theo nguyen tie:
-Doi vdi khoan myc phan lo i Id tdi sdn: Ap dyng ty gid mua ngo^i tf cua ngdn hang thuemg mai neri Cong ty thuemg
xuyen co giao djch;
-D6i v<M ti^n giri ngoai tf: A p dung ty gid mua cua chinh ngdn hang neri Cong ty mcr tdi khoan ngoai te;
-D6i v i khoan muc phan loai Id ng phai tra: Ap dung ty gid ban ngoai tf cua ngdn hang thuemg m^i nai C6ng ty
thuemg xuyen co giao djch.
Tat cd cdc khoan chenh lech ty gid thuc te phdt sinh trong ky vd chenh lfch do danh gid lai so du cdc khoan muc tidn tf
co g6c ngoai te taii theri didm lap Bao cdo tdi chinh dugc hach todn vdo kit qua hoat dgng kinh doanh cua ky ki todn.
Trong do ldi chenh If ch ty gid do danh gid lai s6 du cu6i ky cua cdc khoan myc tiin tf c6 g6c ngoai tf khong dugc su
dung de phan phoi lgi nhufn hodc chia co tuc.
2.6.T ien vd cdc khoan tirong dwmg tien
Tiin vd cdc khoan tuemg duemg tiin bao g6m tiin mdt tai qu , tiin gui ngan hang khdng ky han vd cdc khoan ddu tu
ngdn han co thdi gian thu hoi khong qud 03 thdng ke tir ngdy dau tu, co tinh thanh khoan cao, c6 kha ndng chuyfn doi
dl dang thanh cdc lugng tiin xdc dinh vd khong c6 nhiiu rui ro trong chuyin d6i thanh tiin.
2.7.Cac khoan ddu tu tdi chinh
Cdc khoan ddu tu ndm giir den ngdy ddo han bao g6m: Cdc khoan tien gui ngan hang c6 ky han (bao g6m cd cdc loai
tin phiiu, ky phiiu), trdi phiiu, co phiiu uu ddi ben phdt hanh bdt buoc phai mua l^u tai theri diim nhdt dinh trong tuemg
lai, cdc khoan cho vay,... dugc ndm gift den ngdy ddo han veri muc dich thu ldi hang ky vd cdc khoan ddu tu ndm gift
din ngdy ddo han khde.
Cdc khoan ddu tu vdo cdc cong ty con, cong ty lien doanh lien kit dugc ghi nhan ban dau tren so ke todn theo gid gic.
Sau ghi nhan ban ddu, gid tri cua cdc khoan ddu tu ndy dugc xdc djnh theo gid g6c tru di dy phbng giam gid khoan ddu
tu.
Bao cdo tdi chinh rieng gifra nien dg
K y ki todn ttr ngdy 01/01/2017 din ngdy 30/06/2017
Cong ty C6 phdn Thudc sdt trung V ift Nam
S6 102 Nguyln Dlnh Chiiu, Phucrng Da K ao,
Quan l,TPH6ChiMinh
14
Cong ty C6 phdn Thuoc sdt trung V iet NamBao cdo tai chinh rieng gifta nien dg
S6 102 Nguyln Binh Chi^u, Phucmg Da K ao, K y kd todn tir ngay 01/01/2017 ddn ngay 30/06/2017
Qudn l,TPH6ChiMinh
Cdc khodn ddu tugop vdn vdo cdc dan vi khdc bao g6m: Cdc khoan ddu tu vdo cong cy v6n cua dan vi khdc khong co
quydn kidm sodt, d6ng kidm sodt hodc co dnh huomg dang kd d6i v6i ben dugc ddu tu. Gid tri ghi s6 ban ddu cua cac
khoan ddu tu nay dugc xdc djnh theo gid g6c. Sau ghi nhyn ban ddu, gia tri cua cdc khoan ddu tu ndy dugc xdc djnh
theo gia g6c trir di du phong giam gia khoan ddu tu.
Dy ph6ng giam gia cdc khoan ddu tu dugc l^p vdo thbri diem cuoi ky cy the nhu sau:
-B6i vdi cdc khoan ddu tu vdo cong ty con, cong ty lien doanh lien kdt: Cdn cur vdo Bao cdo tai chinh cua cong ty con,
cong ty lien doanh, lien kdt tai thcri diem trich lyp dy phong. Dy phong giam gid ddu tu dugc lyp khi dom vi nhdn ddu
tu phdt sinh 16, ngoai trir truomg hgp khoan 16 do dd ndm trong kd hoach khi quydt dinh ddu tu.
-D6i v6i khoan ddu tu ndm gift ldu dai (khong phdn loai la chung khodn kinh doanh) va khong co anh huomg dang ke
doi v6i ben dugc ddu tu: neu khodn ddu tu vdo co phieu nidm y6t hodc gid tri hgp ly cua khodn ddu tu dugc xdc djnh
tin cay thi vi^c lap dy phong dya tren gid tri thj tru ng ciia co phieu; neu khodn ddu tu khong xdc djnh dugc gid trj
hgp ly tai then diem bao cdo thi viec lap dy ph6ng cdn cur vdo Bao cdo tai chinh tai thbi diem trich lap dy ph6ng cua
ben dugc ddu tu.
-Doi v6i cdc khodn ddu tu ndm gift den ngay ddo han: cdn cur kha ndng thu hoi dd ldp dy phong phai thu kh6 d6i theo
quy djnh ciia phdp ludt.
2.8.Cdc khoan ny phai thu
Cdc khodn phai thu dugc theo d6i chi tiet theo ky han phai thu, doi tugng phai thu, loai nguyen t phai thu, va cdc yeu
to khdc theo nhu cdu quan ly cua Cong ty.
Dy phong ng phai thu kh6 doi dugc trich lap cho cdc khodn: Ng phai thu qud han thanh todn ghi trong hgp d6ng kinh
te, cdc khd uac vay ng, cam ket hgp dong hodc cam ket ng va ng phai thu chua den han thanh todn nhung kho c6 kha
ndng thu hoi. T rong do, viec trich lap dy phong ng phai thu qud han thanh todn dugc cSn cur vdo thfti gian trd ng goc
theo hgp d6ng mua ban ban ddu, khong tinh ddn vi?c gia han ng gifta cdc ben vd ng phai thu chua d^n han thanh todn
nhung khdeh ng dd lam vdo tinh trang phd san hodc dang ldm thu tyc gidi the, mat tich, bo tron.
2.9.Hang t6n kho
Hang t6n kho dugc ghi nhdn ban ddu theo gid g6c bao g6m: Chi phi mua, chi phi ch bi6n vd cdc chi phi lien quan true
tiep khdc phdt sinh de co dugc hang ton kho a dja diem vd trang thai tai then diem ghi nhdn ban ddu. Sau ghi nhdn ban
ddu, tyi thai di6m lap Bao cdo tai chinh n6u gid trj thudn c6 th6 thyc hi^n dugc ciia hang t6n kho thdp hern gid g6c thi
hang ton kho dugc ghi nhdn theo gid trj thudn co the thyc hien dugc.
Gid trj hang t6n kho dugc xdc djnh theo phuomg phdp binh quan gia quydn thdng.
Hang t6n kho dugc hach todn theo phuomg phdp ke khai thuomg xuyen.
Phuomg phdp xdc djnh gid trj san phdm da dang cuoi ky: Chi phi san xudt kinh doanh da dang dugc tap hgp theo chi phi
phdt sinh thyc tk cho tftng loai san phdm chua hoan thdnh.
Dy phong giam gid hang ton kho dugc lap vdo thfti diem cuoi ky cSn cu theo so chenh lech gifta gid goc cua hang ton
kho 16m horn gid trj thudn co the thyc hien dugc.
2.10.Tai san c6 dinh
Tai san c6 djnh hftu hinh, tai san co djnh vo hinh dugc ghi nhdn ban ddu theo gid g6c. T rong qud trinh su dung, tdi san
co djnh hftu hinh, tai san co djnh vo hinh dugc ghi nhdn theo Nguyen gid, Hao mon luy ke va Gid trj con lai.
15
Cong ty C6 phdn Thuoc sdt trung V if t NamBdo cdo tai chinh rieng gifra nien d^
S6 102 Nguyln Dinh Chi^u, Phucmg Da K ao, K y k6 todn tungdy 01/01/2017 ddn ngdy 30/06/2017
Qudnl,TPH6ChiMinh
K hdu hao tai san co djnh dugc trich theo phuomg phdp dudmg thing vdi then gian khdu hao dugc udc tinh nhu sau:
-Nhd cua, vat ki^n tnic08 - 20 ndm
-May moc, thidt bj05-10 ndm
-Phuomg tien van tai08-10 nam
-T hidt bj van phong03 - 05 nam
-Quyen su dung ddt40 - 45 nam
-Phdn mem qudn ly03 nam
2.11.Chi phi tra trirdc
Cdc chi phi da phdt sinh lien quan den ket qua hoat dong san xudt kinh doanh cua nhidu ky ke toan dugc hach toan vdo
chi phi tra truck: de phan bo dan vao ket qua hoat dong kinh doanh trong ede ky kd todn sau.
V ide tinh vd phan bo chi phi tra trudrc ddi han vdo chi phi san xudt kinh doanh tirng ky kS todn dugc can cur vao tinh
chit, muc dp tumg loai chi phi d6 lua chpn phuomg phdp vd tieu thiic phan b6 hgp ly. Chi phi tra truck: dugc phan b6
ddn vao chi phi san xudt kinh doanh theo phuomg phdp dudmg thing.
2.12.Cdc khoan ng phai tra
Cac khoan ng phai tra dugc theo ddi theo k han phai tra, doi tugng phai tra, loai nguyen t phai tra vd cdc yeu t6 khac
theo nhu cau quan ly cua C6ng ty.
i
2.13.Cdc khoan vay
Cac khoan vay dugc theo d5i theo tumg d6i tugng cho vay, tumg khe udc vay ng vd ky han phai tra cua cdc khoan vay.
Trudmg hgp vay, ng bing ngoai te thi thuc hien theo dQi chi ti^t theo nguyen t.j
I
2.14.Chi phi di vay
Chi phi di vay dugc ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phdt sinh, trir chi phi di vay lien quan true•
tiip din viec ddu tu xay dung hodc san xuit tdi san do dang dugc tinh vdo gid tri cua tai san do (dugc vdn hod) khi co
du cdc diiu kien quy djnh trong Chuan nape K i toan V i?t Nam s6 16 "Chi phi di vay". Ngoai ra, ddi vdi khoan vay
rieng phpc vp viec xdy dung tdi san co djnh, bat dong san dau tu, ldi vay dugc von hoa ke cd khi thai gian xay dung
dudi 12 thdng.
2.15.Chi phi phai tra
Cdc khoan phai tra cho hang hoa djch vp dd nhan dugc tr ngucri ban hodc dd dugc cung cap cho ngucri mua trong ky
bdo cdo nhung thuc ti chua chi tra vd cdc khoan phai tra khac nhu chi phi ldi tien vay phai tra dugc ghi nhan vdo chi
phi san xudt, kinh doanh cua ky bdo cdo.
V i^c ghi nhan cdc khoan chi phi phai tra vdo chi phi san xudt, kinh doanh trong ky dugc thpc hifn theo nguyen tdc phu
hgp giOa doanh thu vd chi phi phdt sinh Pong ky. Cdc khoan chi phi phai tra sd dugc quydt toan vdi so chi phi thuc te
phdt sinh. S6 chenh l^ch gitta s6 trich trudc vd chi phi thuc td dugc hodn nhdp.
2.16.V on chu so hiru
V 6n ddu tu cua chii so hiJu dugc ghi nhan theo s6 v6n thuc gop cua chu sa hum.
V 6n khdc thuoc V 6n chii sa hflm phdn dnh s6 v6n kinh doanh dugc hinh thdnh do b6 sung tur kdt qua hoat dong kinh
doanh hodc do dugc tdng, bieu, tdi trg, ddnh gid lai tdi san (neu dugc phep ghi tdng, gidm V dn ddu tu cua chu sd hum).
16
Lai nhuan sau thuf chua phan phoi phdn dnh kft qua kinh doanh (ldi, 16) sau thuf thu nhap doanh nghiep vd tinh hinh
phan chia lpi nhudn hodc xu ly 16 ciia C6ng ty. V if c phan phoi lpi nhudn dupe th\rc hif n khi C6ng ty co lpi nhuan sau
thuf chua phan ph6i khong vupt qud mure lpi nhuan sau thue chua phan ph6i tren Bdo cdo tdi chinh hap nhdt sau khi da
loai trir anh huong cua ede khoan 13.1 do ghi nhdn tir giao djch mua gid re. Trudng hap trd c6 turc, lgi nhuan cho chu sa
hftu qud miic s6 lgi nhuan sau thu6 chua phan ph6i dupe ghi nhan nhu trucmg hap giam v6n g6p. L pi nhuan sau thu6
chua phan phoi c6 the dupe chia cho cac nha dau tu dua tr6n ty 1 g6p von sau khi dupe Dai h6i dong c6 dong phe
duyet vd sau khi da trich lap cac quy theo Di6u I C6ng ty vd cac quy dinh ciia phdp luat V ift Nam.
C6 turc phai tra cho ede c6 d6ng dupe ghi nhan Id khoan phai tra tren Bang Can d6i kf todn cua Cong ty sau khi c6
thong bao chia c6 turc cua Hoi d6ng Quan trj Cong ty vd thong bdo ngay ch6t quyfn nh n c6 turc ciia Trung tarn Luu ky
chiing khodn V iet Nam.
2.17.Doanh thu
Doanh thu ban hang
Doanh thu bdn hang dupe ghi nhan khi dong thori thoa mdn cac dieu kien sau:
-Phan Ian rui ro vd lpi ich gdn lien vdi quyfn sa hiiu sdn pham hodc hang h6a dd dupe chuyen giao cho ngubi mua;
-Cong ty khong con ndm gift quyen quan ly hdng hoa nhu ngufti sa hftu hang hoa hodc quyfn kifm sodt hang hoa;
-Doanh thu dupe xdc djnh tuang d6i chdc chdn;
-Cong ty dd thu dupe hodc s6 thu dupe lpi ich kinh te tft giao djch bdn hdng;
-X dc djnh dupe chi phi lien quan den giao dich bdn hdng.
Doanh thu cung cap dich vyt
Doanh thu cung cdp djch vy dupe ghi nhan khi d6ng thfti thoa mdn ede dif u kif n sau:
-Doanh thu dupe xdc djnh tuang d6i chdc chdn;
-Co khd ndng thu dupe lpi ich kinh te tft giao djch cung cdp djch vy do;
-X dc djnh dupe phan c6ng vif c dd hodn thdnh vdo ngay lap Bang can doi kf todn;
-X dc djnh dupe chi phi phdt sinh cho giao djch vd chi phi d6 hodn thdnh giao djch cung cdp djch vy d6.
Phdn c6ng vif c cung cdp djch vy dd hodn thdnh dupe xdc djnh theo phucmg phdp ddnh gid cong vif c hodn thdnh.
Doanh thu hoat dong tdi chinh
Doanh thu phdt sinh tft tifn ldi, tifn ban quyfn, c6 tuc, lpi nhuan dupe chia vd ede khodn doanh thu hoat dong tdi chinh
khdc dupe ghi nhfn khi thoa mdn dong thfti hai (2) dieu kifn sau:
-Co khd ndng thu dupe lpi ich kinh tf tft giao djch d6;
-Doanh thu dupe xdc djnh tuang d6i chdc chdn.
2.18.Gid von hdng ban
Gid v6n hdng bdn trong ky dupe ghi nhdn phu hop vcri doanh thu phdt sinh trong ky vd dam bao tuan thu nguyfn tdc
than trpng. Cac truomg hop hao hut vat tu hdng hoa vupt djnh mure, chi phi yupt djnh mftc binh thutmg, hdng ton kho bj
mdt mat sau khi dd trft di phdn trdch nhifm cua tap thf, cd nhan co lien quan,... dupe ghi nhan ddy du, kjp thori vdo gid
von hdng bdn trong ky.
Bao cdo tdi chinh rieng gifta nien dp
K y kf todn tft ngdy 01/01/2017 df n ngdy 30/06/2017
Cong ty C6 phhn Thuoc sdt trung V ift Nam
S6 102 Nguyln Dinh Chif u, Phuomg Da K ao,
Quan l,TPH6ChiMinh
17
Tai ngay 30/06/2017, cdc khoan tuomg duong tiin la tiin giri co ky han 3 thdng co gid tri 20.000.000.000 d6ng dugc giri
tgi Ngan hang TMCP Dai Chiing V i?t Nam (PV ComBank) vdi ldi sudt 4,8%/ndm.
72,046,579,562 78,422,224,285
V ND
1,147,703,370
57,274,520,915
20,000,000,000
V ND
690,775,305
50,755,804,257
600,000,000
20,000,000,000
01/01/201730/06/2017
T ien mdt
T iin giri ngdn hang khong ky han
Tien dang chuyen
Cdc khoan tuong duong tiin
3. T IEN V A CAC K HOA N TUONG DtTONG TIE1N
2.19.Ghi nhan chi phi tdi chinh
Cdc khodn chi phi dugc ghi nhdn vdo chi phi tdi chinh g6m:
-Chi phi hodc cac khoan 16 lien quan din cac hoat dOng d&u tu t i chinh;
-Chi phi di vay v6n;
-Dy phong gidm gid churng khodn kinh doanh, d\r phong t6n that ddu tu vao don vj khdc, khoan 16 phdt sinh khi ban
ngoai t , 16 ty gid h6i dodi...
Cac khoan tren dugc ghi nhan theo t6ng so phdt sinh trong ky, khong bu trur vdi doanh thu hoat dOng tdi chinh.
2.20.Thue thu nhap doanh nghiep
Chi phi thu6 TNDN hien hdnh dugc xdc dinh tren cor so thu nhap chju thu6 trong ky vd thu suit thu TNDN trong ky
ke toan hien hdnh.
2.21.Cac ben lien quan
Cac ben dugc coi Id lien quan neu b6n d6 co khd ndng kiem sodt hodc c6 dnh hucrng dang ke d6i vdi b6n kia trong vi6c
ra quyet dinh ve cdc chinh sdch tdi chinh vd hoat dgng. Cdc ben lien quan cua C6ng ty bao g6m:
-Cdc doanh nghiep true ti^p hay gidn ti^p qua mgt hodc nhi^u trung gian, c6 quy^n kidm sodt Cong ty hoac chju syr
kiem sodt cua Cong ty, hodc cung chung sg ki^m sodt vdi Cong ty, bao g6m cd cong ty m , cong ty con vd cong ty
lien kit;
-Cdc cd nhan trgc tiep hodc gidn tiep ndm quyen bieu quyet cua C6ng ty ma cd dnh hudng dang ke d6i vdi Cong ty,
nhflmg nhan sg quan ly chu chdt cua Cong ty, nhflrng thdnh vien mgt thiit trong gia dinh cua cdc cd nhan ndy;
-Cdc doanh nghiep do cdc cd nhdn n6u tren ndm trgc tiip hodc gidn tiep phdn quan trgng quyin bieu quyit hodc co
dnh hudng dang ki tdi cdc doanh nghiep ndy.
Trong vi^c xem xet timg moi quan h cua cdc ben lien quan de phuc vy cho vi^c lap vd trinh bay Bao cdo tdi chinh
rieng gitta ni6n dQ, Cong ty chu y tdi ban chdt cua m6i quan h hem la hinh thdc phdp 1 cua cdc quan hf dd.
Bdo cdo tdi chinh rieng gifra nien d^
K y ki todn tur ngdy 01/01/2017 din ngdy 30/06/2017
Cong ty Co phan Thuoc sat trung V ift Nam
S6 102 Nguyln Dinh Chiiu, Phircmg Da K ao,
Quan l,TPH6ChiMinh
18
San xuit nong
dugc vi sinh
75.24%75.24%
Cong ty TNHH Sin xuat Nong dugc V i Thanh pho
sinh V iguatoH6 Chi Minh
kinhHoyt dong
doanh chinh
Ty If quyln
bieu quyet
Dau tu vao cong ty con
Thong tin chi tilt vl cac cong ty con cua Cong ty vao ngay 30/06/2017 nhu sau:
Ten c6ng ty conNoi thanh lip va Ty If lgi ich
hoat dong
C6ng ty chua xic d|nh gia tri hop ly cua cic khoan dlu tu tai chinh nay do Chuln muc K l toin V i^t Nam, Chi dQ
toin doanh nghiep V i^t Nam chua co hudmg din cy thl vl vi^c xac djnh gii tri hop ly.
54,654,103,141 (3,282,597,413) 56,074,029,232
V NDV ND
21,118,953,482
21,118,953,482
33,535,149,659
1,787,861,555
21,317,100,000
10,430,188,104
1,419,926,091
1,419,926,091
Dlu tu vao Cong ty con21,118,953,482
-Cong ty TNHH San xult Nong dugc V i 21,118,953,482
sinh V iguato
Dau tu vao Cong ty lien doanh, lien kit33,535,149,659 (3,282,597,413)
-Cong tyC6 phln Trirmdi-K hir trung1,787,861,555
-Cong ty TNHH Mosfly V ift Nam21,317,100,000
Industries
-Cong ty TNHH Mosfly V ift Nam (*)10,430,188,104 (3,282,597,413)
Cac khoan dlu tu kh^c
-Ngan hang TMCP X ult nhfp khlu V ift
Nam
V NDV ND
Pit phongGia gocDu phongGia goc
01/01/201730/06/2017
b) Dau tu gop von vao don v{ khac
Tai ngay 30/06/2017, c^c khoan dau tu ndm gifl" den ng^y dao han la cac khoan tien giri c6 ky han 6 th ng c6 gii tri
30.000.000.000 ddng dugc gui tai Ngan hang Nong nghiep vi Phat triln Nong thon V i^t Nam vdi l^i suit 5,3%/nSm.
30,000,000,000 30,000,000,000 10,000,000,000 10,000,000,000
V ND
10,000,000,000
10,000,000,000
V ND
10,000,000,000
10,000,000,000
V ND
30,000,000,000
30,000,000,000
V ND
30,000,000,000
30,000,000,000
Dau tu ng3n han
- T iln giri co ky han 6 thang
Gia gocGia tri ghi soGia g6c Gia tri ghi s6
01/01/201730/06/2017
4. CAC K HOAN DA U TlT TAI CHINH
a) Dlu tir nlm gifr d^n ngay ddo han
Bio cio tai chinh rieng gitra nien df
K y kl toan tir ngay 01/01/2017 din ngay 30/06/2017
Cong ty C6 phln Thuoc sat trung V if t Nam
S6 102 Nguyln Dinh Chilu, Phudmg Da K ao,
Quan l,TPH6ChiMinh
19
62,331,600 224,040,902
168,615,100,777 209,227,566,805
V ND
20,508,523,999
16,228,142,788
12,168,072,276
5,981,646,148
4,887,351,584
4,239,313,856
4,184,163,956
4,224,861,465
10,478,868,671
2,627,791,271
1,196,497,660
3,150,649,530
4,412,784,990
114,938,898,611
V ND
20,789,771,009
14,010,898,438
8,712,459,689
5,981,646,148
4,887,351,584
5,002,081,074
1,050,213,055
3,744,263,872
7,353,873,476
2,363,348,146
3,629,837,049
13,798,890
1,210,886,054
89,864,672,293
01/01/201730/06/2017
b) Phai thu ciia khach hang la cac ben lien quan
(X em thong tin chi tiet tai Thuyet minh 36)
a) Phai thu cua khach hang chi tilt theo khach hang c6 si dv I6n
-Cong ty TNHH Thuong mai N6ng Phdt
-Cong ty TNHH San xult va Thuomg mai Tu A nh
-Cong ty V ipesco Cambo
-Doanh nghi^p Tu nhan Ngoc L gi
-Hp kinh doanh Tran X uan Mai
-Hp kinh doanh Le V an Lang
-Hp kinh doanh Minh Tri
-Hp kinh doanh Pham Duy Duong
-Hp kinh doanh V 6 Hoang Dung
-Cong ty TNHH Hebei E len (Medusa)
-Cong ty TNHH Thulc bao vp Thuc v|it Ding V ang
-Cong ty TNHH Phii Nong
-Hp K inh doanh Nguyen Minh Thuan
-Cac khoan phai thu khach hang khac
5. PHAI THU NGAN HAN CUA K HACH HA NG
Cac giao djch trpng yeu giira Cong ty v Cong ty con, lien doanh, lien kit trong ky: X em Thuylt minh 36.
(*) Cong ty TNHH Mosfly V iet Nam da hit thori han hoat dong theo Gily chiing nhan d^u tu. Tuy nhien, Cong ty
TNHH Mosfly V i^t Nam chua thirc hien xong cac thu tyc giai the Cong ty.
diet con trung
San xu t thuoc
diet con trung
San xu t thudc
djch vu trir moi
San xuat thuoc va
doanh chinh
Hoat dong kinh
50.00%
50.00%
30.22%
bieu quylt
Ty 1 quyen
50.00%
50.00%
30.22%
Ty 1$ lpi ich
H6 Chi Minh
Thanh ph6
H6 Chi Minh
Thanh pho
H6 Chi Minh
Thanh pho
hoat dong
Noi thanh lap v^
Cong ty TNHH Mosfly V i^t Nam (*)
Industries
Cong ty TNHH Mosfly V ipt Nam
Cong ty Co phan Tru moi - K hu trung
Ten c6ng ty lien doanh, lien ket
Dau tir vao cong ty lien doanh, lien kit
Thong tin chi tiet ve cac cong ty lien doanh, lien ket cua Cong ty v&o ngay 30/06/2017 nhu sau:
Bao cdo tai chinh rieng gifi-a nien d
K y kl toan tur ngay 01/01/2017 d^n ngay 30/06/2017
Cong ty C6 phan Thuoc sdt trung V ift Nam
S6 102 Nguyln Binh Chilu, Phubmg Da K ao,
Quan 1,TPH6 Chi Minh
20
2,359,801,5922,189,640,000
V ND
2,359,801,592
7,131,024,876
77,220,000
1,204,837,895
V ND
385,777,778
2,747,128,276
726,684,299
1,989,376,628
V ND
2,189,640,000
b) Dai han
- K y cupc, ky quy
8,862,635,575
Dp phong
(10,560,0001
(10,560,000)
-
-
-
V ND
Dp phong
Gia tri
01/01/2017
= 3,837,510,436 =.
2,095,056,932
325,710,000
745,085,000
671,658,504
V ND
Gia trj
Du phongGidtri
30/06/2017
(10,560,00Pl_
(10,560,000)
-
-
V ND
Du phong
12,533,116,962
2,306,448,462
759,990,000
1,145,085,000
8,321,593,500
-
V ND
Gia trj
V ND
a) Ng^n han
-DtrthulSitignguiNganhang769,000,000
-Phai thu vg c6 tuc217,654,200
-Phai thu Can bo cong nhan vign tign t^m 4,139,373,413
ling chua hoan chiing tir
-Phai thu Cong ty mua ban no chi phi726,684,299
trdng coi tai san giii hp
-Phai thu khach hang kh6 doi phat sinh 1,989,376,628
truorc n&m 2008 da xu ly xoa np (Dgn
2008 da digu chinh lai theo Bign ban
K igm toan Nha nude)
-K y cupc, ky quy
-Phai thu khac1,020,547,035
7. PHAITHUK HAC
-Cong Ty TNHH Thuong Mai V a K y
Thuat V an L ^m
-Cong ty C6 ph n K hai thac Hanh Phuc
-Cong ty TNHH San xuit Thuomg mai Co
khi Hong Chau
-Cong ty TNHH Thuong mai Hung
-Cac khoan tra trudrc ngucri ban khac
01/01/201730/06/2017
6. TRA TRlTCfC CHO NGlTOH BAN NGA N HAN
Bao c^o tdi chfnh rieng giua nien dp
K y kg toan tir ngay 01/01/2017 dgn ngdy 30/06/2017
Cong ty Co phan Thuoc st trung V i^t Nam
S6 102 Nguyln Dinh Chigu, Phuimg Da K ao,
Quan 1, TP H6 Chi Minh
21
17,353,116,681
744,160,950
811,700,000
11,000,123,914
1,615,313,635
3,181,818,182
V ND
01/01/2017
5,787,785,517.
701,792,727
-
288,860,973
1,615,313,635
3,181,818,182
V ND
30/06/2017
(1): Day Id cac chi phi khao sat dja hinh, lap Bao cdo ddu tu, Bao cdo thi^t k ca s6 cho Dy dn nha may san xudt Nong
Dugc tai Huyen NghTa Hung, T inh Nam Dinh. Hien dy dn dang cho cap phep cua ca quan co thdm quydn.
(2): Dy dn L 6 dot chdt thai toi Nha mdy Nong dugc Binh Duong, dd thyc hien xong vd nghi^m thu ca sa trong ndm
2015, hien L6 d6t chdt thai dang ch6 BO Tdi Nguyen va Moi tnrang phe duydt dd di vdo hoat dgng.
(3): Dy dn ddu tu md rong vd cai too Nha mdy Nong dugc Binh Duong do Chi nhdnh Cong ty C6 phdn Thudc sat trimg
V iet Nam thyc hien voi tong mure ddu tu Id 14,4 ty dong. Tai ngay 30/06/2017, Dy dn con mot s6 hang myc chua dugc
nghiem thu dua vdo su dung.
+ Nha may san xudt nong dugc tai Nam Djnh (1)
+ Dy an bao v moi truomg va quan ly chdt thai (16 d6t chdt thai) (2)
+ Dy an dau tu md rQng va cai tao nha may nong dugc Binh Duong (3)
+ Chi phi ddu tu phan mem ke toan va quan ly doanh nghiep
+ Cong trinh xay dung ca ban khdc
10. CHI PHI X A Y DVfNG CO BA N DCS DANG
165,390,691,226 (6,147,760,101) 143,420,943,992
(3,027,875,118)
(3,150,675,296)
V NDV ND
2,537,445,516
77,145,183,216
590,000
58,882,840
59,390,945,671
4,287,896,749
12,439,604,520
94,558,946,042 (3,117,842,871)
4,774,830
100,813,340
55,128,702,140 (3,029,917,230)
3,157,850,354
V NDV ND
Dy phongGia gocDyphongGia goc
01/01/201730/06/2017
Hang mua dang di duong
Nguyen lieu, vdt lieu
Cong cy, dyng cy
Chi phi san xuat kinh doanh da dang
Thanh pham
Hang hoa
9. HANG TON K HO
38,998,537,693 3,067,411,485 39,826,387,077 4,272,011,051
21,227,711,125 2,219,442,895 21,473,236,169 2,892,751,170
1,139,130,761
240,129,120
V ND
Gia trj co
tbk thu h6i
5,981,646,148
2,713,641,866
2,492,249,789
4,887,351,584
2,278,261,521
V ND
847,968,591
V ND
Gia g6c
Gia trj co
th thu h6i
5,981,646,148
2,713,641,866
2,492,249,789
4,887,351,584
1,695,937,181
V ND
Gid g6c
01/01/201730/06/2017
- Tong gid trj cdc khodn phai thu, cho vay
qua han thanh todn hoc chua qud han
nhung kho co khd ndng thu hoi
+ Doanh nghiep tu nhdn Ngoc Lai
+ Cong ty TNHH Thuang mai vd dich vu
Phu Chdu
+ Doanh nghiep tu nhdn Phuc Tdi
+ Ho kinh doanh Trdn X udn Mai
+ Ho kinh doanh Nguyen Thi Mong Tuyen
+ Cac khoan phai thu khdc
8. N0X A U
Bao cdo tdi chinh rieng giua nien Q^
K y k todn tur ngdy 01/01/2017 d6n ngdy 30/06/2017
Cong ty C6 phan Thudc sdt trung V if t Nam
S6 102 Nguyln Dinh Chi^u, Phucmg Da K ao,
Qudn l,TPH6ChiMinh
'5b
IX
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2,454,369,218
233,824,837
199,341,299
472,465,112
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74,143,028
125,000,000
38,492,849
217,536,135
17,293,100
01/01/2017
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3,028,940,807
289,030,687
293,018,168
705,488,973
V ND
132,913,498
397,609,665
38,667,580
20,868,739
115,429,491
30/06/2017
b) Daihan
-Cong cy dung cy chb phan bo
-Chi phi sira chtta 16n chcr phan bo
-T iin thue kho cho phan b6
-Chi phi tra trudc ddi han khac
a) NgSn han
-Cong cu dyng cy cho phan bo
-Chi phi thue kho, cira hang
-Chi phi bao hiem chb phan bo
-Chi phi sura chura chbr phan b6
-Chi phi tra tru c ngdn han khdc
13. CHI PHI TRA TRIT6C
7,289,972,136
6,279,461,189
1,582,060,711
1,468,571,658
113,489,053
8,872,032,847
V ND
7,748,032,847
1,124,000,000
Cng
1,062,361,291
189,238,709
127,600,000
61,638,709
1,251,600,000
V ND
127,600,000
1,124,000,000
Chuofng trinh
phan mem
6,227,610,845
6,279,461,189
1,392,822,002
1,340,971,658
51,850,344
7,620,432,847
V ND
7,620,432,847
Quyen su
dung dat
- Nguyen gid TSCD vo hinh cudi ky da khiu hao hit nhung vln c6n su dung: 127.600.000 ddng
tr| con lai
Tai ngay diu ky
Tai ngay cudi ky
Nguyen gi
S6 du diu ky
-Muatrongky
S3 du- cudi ky
Gi trj hao mon Ifly ke
S6 dir d u ky
-K hiu hao trong ky
S3 du- cudi ky
12. TAI SA N CO DINH V O HINH
Bdo c&o t&i chinh rieng gifra nien &q
Ky kt toan tir ngdy 01/01/2017 din ngay 30/06/2017
Cong ty C6 phin Thuoc ssit trung V ift Nam
S6 102 Nguyln Dinh Chiiu, Phuomg Da K ao,
Quan l,TPH6ChiMinh
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90,459,846,331
43,714,602,331
4,379,652,000
20,390,040,000
3,474,948,000
6,511,680,000
5,486,364,000
6,502,560,000
V ND
n^ng tra ny
So co kha
953,821,313
90,459,846,331
43,714,602,331
4,379,652,000
20,390,040,000
3,474,948,000
6,511,680,000
5,486,364,000
6,502,560,000
V ND
Gia tri
01/01/2017
1,130,466,751
111,436,187,797
49,937,049,117
9,169,774,680
21,267,760,370
15,078,102,400
2,703,756,000
6,888,700,830
1,870,164,400
4,520,880,000
V ND
n&ng tra ny
So co kha
1,130,466,751
111,436,187,797
49,937,049,117
9,169,774,680
21,267,760,370
15,078,102,400
2,703,756,000
6,888,700,830
1,870,164,400
4,520,880,000
V ND
Gia trj
30/06/2017
b) Phai tra ngudi bdn la cac ben lien quan
(X em thong tin chi tiet tai Thuyet minh 36)
a) Phai tra ngudi ban chi tiet theo nhd
cung clp co so du- Ion
•Cong tyBasfV ift Nam
•Cong ty Wuxi Y angsun Chemical
•Cdng ty Itochu Techno Chemical
•Cong ty Hunan Haili Chemical
•Cong ty J ingJ iang SinamY ang IM&EX
•Cong ty NongFeng AgroChem
•Cong ty Bailing Agrochemical
•Phai tra cac doi tuong khac
Thong tin chi tilt lien quan d^n cac khoan vay ngln han:
(1)Hop ddng tin dung s6 2000-L A V -201600765 ngay 23/03/2016 bao gdm cac dilu khoan chi tilt sau:
+ Muc dich vay: Bo sung von luru dong phyc vu san xuat kinh doanh duyc quy djnh cy the trong K he udc nhan ny;
+ Thori han vay: K hong qud 06 thang cho ttrng Ian nh^n ngr;
+ L^i suat cho vay: Ap dung cho timg lan giai ngan, la lai suat cho vay do Eximbank cong b6 c6 hieu lye tyi thcri diem
giai ngan;
+ Phuong thdc bao dam: V ay khong co tai san dam bao;
+ S6 du no g6c tai thdi dilm 30/06/2017 la 17.800.000.000 d6ng va 216.720 USD (tuong duong 4.946.583.060 d6ng).
(2)Hyp d6ng tin dung s6 16.2110114/2016-HDTDHM/NHCT900-V IPESCO ngay 01/07/2016 bao g6m ede dilu khoan
chi tiet sau:
+ Myc dich vay: B6 sung vdn luu dong;
+ Thdi han vay: K hong qua 06 thdng cho tdng ldn nhan ny;
+ Lai suit cho vay: Ap dyng lai suit tha ndi c6 dilu chinh;
+ Phuong thdc bao dam: V ay khong cd tai san dam bao;
+ S6 du no gdc tyi thdi dilm 30/06/2017 la 11.495.010.030 ddng.
15. PHAI TRA NGUCil BA N NGAN HA N
Bdo c&o tai chinh rieng gifra nien dy
K y kl toan tir ngay 01/01/2017 din ngay 30/06/2017
Cong ty C6 phan Thudc sdt trung V i?t Nam
S6 102 Nguyln Dinh Chilu, Phudng Da K ao,
Quyn l,TPH6ChiMinh
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So dir cu6i ky nay 244,607,920,000 40,235,890,884 2,388,870,815 39,522,525,821 326,755,207,520
244,607,920,000 19,048,772,279 2,388,870,815 64,607,616,472 330,653,179,566
- 19,200,480,649 19,200,480,649
- 21,187,118,605- (44,285,571,300) (23,098,452,695)
So dir dau nm nay
Lai trong ky nay
Phan phdi lgi nhuan
S6 dir cu6i ky trirdc 174,719,940,000 80,380,569,707 11,348,368,002 56,146,991,759 322,595,869,468
V ND V ND V NDV NDV ND
174,719,940,000 75,602,828,076 8,959,497,18761,291,613,467320,573,878,730
-42,332,220,37042,332,220,370
- 4,777,741,631 2,388,870,815(47,476,842,078)(40,310,229,632)
So dir d^u n^m trirdc
L ai trong ky trudc
Phan phdi lgi nhuan
Cng
Quy d^u tu Quy khac thupcL gi nhu^n
phat trien v6n chu sd httu chua phan ph6i
V 6n dau tu
cua Chu so hiJu
A
•1
•\
A
H
\
12,162,225,267
1,918,120,847
124,585,699
153,553,654
2,196,260,200
8,484,066,401
100,000,000
613,889
56,823,823
57,406,069
1,264,306,089
2,748,796
V ND
01/01/2017
26,133,786,821
527,424,683
7,395,064,032
18,211,298,106
V ND
01/01/2017
12,421,195,674
1,653,862,387
268,528,699
153,553,654
2,075,944,740
8,931,845,201
100,000,000
613,889
70,712,056
4,790,000
1,234,540,992
2,748,796
V ND
30/06/2017
20,131,144,833
416,382,587
9,796,258,500
9,918,503,746
V ND
30/06/2017
19. V ON CHU SOf HUTU
a) Bang doi chieu bien dong von chii so hOu
-T i san thira cha giai quy^t
-K inh phi cong doan
-Bao hiem x& hoi
-Bao hiem y te
-Bao hiem that nghiep
-Nhan ky quy, ky cugc ng^n han
-Co turc, lgi nhuan phai tra
-Cdc khoan phai tra phai np khac
+ Phai tra Cong ty mua han </ tien sir dung vat tugiu ho
+ Cdc quy xd hoi cua Cong ty
+ Phai tra khac
18. PHAI TRA NGA N HA N K HA C
-Chi phi ho trg ban hang
-Chi phi t6 chirc hgi nghj khach hang
-Trich trade chi phi phai tra khdc
17. CHI PHI PHAI TRA
Bao co tai chinh rieng giua nien d
K y ke todn tir ngay 01/01/2017 d6n ngay 30/06/2017
Cong ty C6 phn Thuoc ssit trung V ift Nam
S6 102 Nguyln Dinh Chi^u, Phudng Da K ao,
Quan 1, TP H6 Chi Minh
28
42,624,761,699 21,437,643,094
2,388,870,815
19,048,772,279
V ND
01/01/2017
2,388,870,815
40,235,890,884
V ND
30/06/2017
24,460,792
24,460,792
24,460,792
24,460,792
24,460,792
10,000
24,460,792
24,460,792
24,460,792
24,460,792
24,460,792
10,000
01/01/201730/06/2017
244,607,920,000 174,719,940,000
244,607,920,000 174,719,940,000
17,122,554,400 34,943,988,000
V NDV ND
01/01/201730/06/2017
-Quy d^u tu phat triln
-Quy khac thupc von chu so hihi
e) Cac quy cua Cong ty
V 6n d^u tu ciia chu sa hilu
-V on gop dau nam
-V on gop cudi ky
Co tuc, lgi nhuan da chia
-Co tire, loi nhugn chia tren lgi nhuan nam tnr&c
d) C6 phieu
So lugng co phieu dang ky phat hanh
So lugng co phieu da ban ra c6ng chiing
-Co phieu pho thong
So lugng co phieu dang luu hanh
-Co phieu pho thong
Menh gia c6 philu dang luu hanh (V ND):
c) Cac giao djch ve von v6i dc chu so htru va phan phdi c6 tuc, chia lgi nhuan
100.00%100.00% 244,607,920,000
51.00%
20.23%
8.43%
20.34%
51.00%124,750,080,000
20.23%49,487,200,000
8.43%20,629,810,000
20.34%49,740,830,000
244,607,920,000
124,750,080,000
49,487,200,000
20,629,810,000
49,740,830,000
Tap doan Hoa chat V if t Nam
6ng Nguyln Dire Thuln
Ba L am Th| Mai
Cdc c6 dong khac
V NDV ND
Tyle
21,187,118,605
5,649,898,295
17,122,554,400
152,000,000
174,000,000
44,285,571,300"
Dau n mTyl?Cudiky
b) Chi tilt von du tir cua chu so huu
Trich Quy Dau tu phat trien
Trich Quy K hen thuong Phuc lgi
Chia c6 tiic bang tiln (tuong ling m6i c6 phan nhan 700 ding)
Quy thuong ban dieu hanh
Thu lao Hoi ding quan trj
Theo ngh| quylt cua Dai hgi ding c6 dong si 01-2017/NQ-TST-DHDCD ngay 27 thang 04 nam 2017, C6ng ty cong b6
vigc phan phoi lgi nhuan nam 2016 nhu sau:
S6 tiln
V ND
Bdo co tiki chfnh rieng gifira nien d
K y kl toan tir ngay 01/01/2017 din ngay 30/06/2017
Cong ty C6 ph^n Thudc s&t trung V iet Nam
S6 102 Nguyln Dinh Chilu, Phucrng Da K ao,
Quan l,TPH6Chi'Minh
29
V NDV ND
118,350,120,304101,073,907,430
9,920,471,46312,336,401,229
128,270,591,767113,410,308,659
K y tradeK yn^y
161,904,993,053135,039,918,746
13,965,224,25014,448,380,565
183,825,500479,601,630
176,054,042,80j149,967,900,941
V NDV ND
K y tradeK ynay
16,131,352,048 11,926,259,292
V ND
11,918,021,920
2,801,372
5,436,000
V ND
15,244,098,248
269,867,980
617,385,820
K y tradeK ynay
192,185,394,851 161,894,160,233
V ND
146,966,178,038
14,448,380,565
479,601,630
V ND
178,036,345,101
13,965,224,250
183,825,500
K y tradeK y nay
Gia v6n ban hang
Gia v6n ciia hoat dong gia cong
23. GIA V ON HANG BA N
Doanh thu ban hang
Doanh thu gia cong
Doanh thu cung cap djch vu
22. DOA NH THU THUAN V E BA N HANG V A CUNG CAP DICH V V
-Chiet khau thuong mai
-Giam gia hang ban
-Hang ban bj tra \ i
21. CAC K HOA N GIAM TRlf DOA NH THU
Doanh thu ban hang
Doanh thu gia cong
Doanh thu cung cdp djch vu
20. TONG DOA NH THU BA N HANG V A CUNG CAP D^CH V V
Bao c&o t i chinh rieng gifra nien d
K y k toan tir ng^y 01 /01 /2017 d6n ngay 30/06/2017
C6ng ty C6 ph^n Thu6c sit trung V ift Nam
S6 102 Nguyln Dinh Chi6u, Phudng Da K ao,
Quan l,TPH6ChiMinh
30
13,883,959,455
2,692,569,300
2,954,843,162
3,667,353,635
148,036,111
4,390,067,591
31,089,656
V ND
K y trade
14,610,234,809
583,556,957
4,318,317,888
271,385,904 \
9,436,974,060 \g\|
V ND V
K y tradc[[ [Tui
2,025,029,715 ^
-
84,914,796
1,317,742,349
622,372,570
V ND
K y trade
2,896,505,831
1,549,147
439,992,125
506,335,653
217,630,142
1,338,646,982
392,351,782
V ND
10,670,272,934
854,259,930
4,549,183,990
376,750,182
227,561,049
4,523,441,669
139,076,114
V ND
K yndy
19,596,039,532
2,457,133,139
7,326,869,408
441,639,807
9,370,397,178
V ND
Kyndy
5,479,065,324
3,282,597,413
79,769,356
1,553,139,600
563,558,955
V ND
K yndy
4,437,949,135
248,151,452
72,341,220
1,430,378,600
1,629,658,615
1,057,419,248
V ND
K y tru ^cK yndy
Chi phi nguyfn lifu, vdt lifu
Chi phi nhan c6ng
Chi phi khau hao tdi sdn c6 djnh
Chi phi dir phong
Chi phi djch vp mua ngodi
Chi phi khdc bang ti6n
27. CHI PHI QUAN L Y DOA NH NGHIEP
Chi phi nhan cong
Chi phi khdu hao tdi sdn c6 djnh
Chi phi djch vp mua ngodi
Chi phi khdc bang tien
26. CHI PHI BAN HA NG
Lai tien vay
Chik kh u thanh todn
L6 chenh If ch ty gid phat sinh trong ky
Dir phong giam gid chumg khoan kinh doanh vd t6n thdt ddu tir
25. CHI PHI TAI CHINH
Lai tif n gui, tif n cho vay
Lai b^n cdc khoan dku tu
C6 tuc, loi nhuan duqtc chia
Lai chenh If ch ty gid phat sinh trong ky
Lai chenh If ch ty gid do ddnh gid lai so du cu6i ky
L ai ban hang trd cham, chiet khau thanh todn
Doanh thu ho t dfng tdi chinh khdc
24. DOA NH THU HOAT DQNG TAI CHINH
Bdo cdo t&i chfnh rieng gifra nien dp
K y kb todn tur ngdy 01/01/2017 d6n ngdy 30/06/2017
Cong ty C6 phan Thuoc ssit trung V if t Nam
S6 102 Nguyin Dinh Chifu, Phirdmg Da K ao,
Quan l,TPH6ChiMinh
31
164,283,916,817
V ND
112,618,732,339
16,655,905,475
1,785,132,577
3,929,436,247
8,952,326,000
V ND
126,186,807,310
22,579,509,888
2,044,022,503
3,938,253,406
9,535,323,709
K y tradeKynay
2,931,585,321 1,055,128,889
(3,127,936,160) (4,742,795,489)
2,879,978,79 5,083,510,861
(1,430,378,600) (1,338,646,982)
15,381,648,149 43,855,887,304
3,076,329,630 8,771,177,461
26
26(1,338,646,982)
V ND
45,194,534,286
K y trade
12,000,000
V ND
12,000,000
K y trade
36,231,715,965
V ND
35,745,975,202
43,362,728
437,109,750
5,268,285
(1,430,378,600)
V ND
16,812,026,749
Kynay
267,947,260
V ND
68,248,063
199,699,197
K ynay
113,858,638
V ND
50,000,000
60,222,274
3,636,364
K y trudcKynay
Chi phi nguyen li^u, vat li^u
Chi phi nhan cong
Chi phi khau hao tai san co dinh
Chi phi djch vu mua ngoai
Chi phi khac bang tien
T6ng l i nhuan k6 to^n trudc thu6 TNDN
Cac khoan dieu chinh t&ng
-L ogi trie chi phi khong tfu ca so tinh thue
C^c khoan dieu chinh giam
-Co tire, Ipi nhuan dirge chia
Thu nhap chiu thu6 TNDN
Chi phi thue TNDN hien h&nh (thue su^t 20%)
Thu6 TNDN phai nop diu ky
Thu TNDN da nop trong ky
Thue TNDN phai n p cuoi n^m
31. CHI PHI SA N X UAT K INH DOA NH THEO Y EU TO
30. CHI PHI THUE THU NHAP DOA NH NGHIEP HIEN HANH
Gia tri con l i v chi phi tir nhu ng ban, thanh ly tai san c6 dinh
Chi phi khac
29. CHI PHI K HAC
Thu nhap tCr nhucmg ban, thanh ly tai san c6 dinh
Thu tir ban v$t tu, ph li^u thu h6i
Thu nhap tir giam gid 16 h ng mua nSm 2015
Thu nhap khac
28. THU NHAP K HAC
Bao cao tai chinh rieng giflra nien d
K y k6 toan tvr ngay 01/01/2017 din ngay 30/06/2017
C6ng ty C6 phan Thuoc ssit trung V ift Nam
S6 102 Nguyln Dinh Chi^u, Phiromg Da K ao,
Quan l,TPH6ChiMinh
32
Quan ly rui ro tai chinh
Rui ro tai chinh cua Cong ty bao gom rui ro thj tru ^ng, rui ro tin dung va rui ro thanh khoan. Cong ty da xay dung he
thong kigm soat nham dam bao sy can bang d muc hgp ly giOra chi phi rui ro phdt sinh vd chi phi quan ly rui ro. Ban
Tong Giam d6c Cong ty co trach nhiem theo dOi quy trinh quan ly rui ro dg dam bao sy can bang hgp ly giura rui ro vd
kigm soat rui ro.
Rui ro th\ trir&ng
Hoat dong kinh doanh cua Cong ty sg chu ygu chju rui ro khi co sy thay d6i vg gid, ty gia h6i dodi vd lai sudt.
Riii ro vg gid:
C6ng ty chju rui ro vg gid cua cac cong cy v6n phdt sinh tir cdc khoan ddu tu c6 phigu ngdn han vd dai han do tinh
khong chdc chdn vg gid tuomg lai cua co phigu ddu tu. Cdc khoan ddu tu c6 phigu dai han dugc ndm gitt vdi muc dich
chign luge lau dai, tai thai digm kgt thiic ky kg todn Cong ty chua co kg hoach ban cdc khoan ddu tu nay.
Rui ro vg ty gid hoi dodi:
Cong ty chju rui ro vg ty gid do gid tri hgp ly cua cdc luong tign trong tuomg lai cua mot cong cy tdi chinh sg bign dgng
theo nhung thay doi cua ty gid ngoai te khi cdc khoan vay, doanh thu vd chi phi cua Cong ty dugc thyc hign bang don vj
tign te khac vdi dong V igt Nam.
4
U
41
Tai san tai chinh va ng phai tra tai chinh chua dugc d^nh gia lai theo gi tri hop ly tai ng^y kk thiic ky kg toan do
Thong tu s6 210/2009/TT-BTC va cac quy dinh hien hanh ygu c^u trinh bay Bao c^o tai chinh v thuygt minh thong tin
doi vdi cong cy tli chinh nhung khong dua ra cdc hudng dan tuong duong cho vigc danh gid va ghi nhan gia tri hop ly
cua cac tdi san tdi chinh vd ng phai tra tdi chinh, ngoai trir cdc khoan trich lap du phbng ng phai thu kho d6i va du
phong giam gia cac khoan dau tu chiing khoan dS dugc ngu chi tigt tai cac Thuygt minh lien quan.
178,257,513,394 181,926,005,099
V NB
53,170,146,680
102,622,071,598
26,133,786,821
V NB
34,268,985,090
123,857,383,471
20,131,144,833
Ny phai tra tai chinh
V ay vd ng
Phai tra ngudri ban, phai tra khac
Chi phi phai tra
01/01/201730/06/2017
Gia tri s6 k toan
281,713,955,914 (35,920,566,208) 308,560,543,649 (35,533,256,026)
(35,533,256,026)
V NBV NB
78,422,224,285
218,718,393,273
10,000,000,000
1,419,926,091
72,046,579,562
179,667,376,352 (35,920,566,208)
30,000,000,000
Tai san tai chinh
Tien va cac khoan tuong duong tign
Phai thu khdch hang, phai thu khdc
Cac khoan cho vay
Bdu tu dai han
V NDV ND
By phongGia gocBy ph6ngGia goc
01/01/201730/06/2017
Gid tri s6 kg todn
32. CONG CV TAI CHlNH
Cdc loai cong cy tai chinh cua Cong ty bao gdm:
Bdo cdo tki chinh rieng giira nien d
K y kg todn ttr ngay 01/01/2017 dgn ngay 30/06/2017
Cong ty C6 phdn Thuoc sdt trung V ift Nam
S6 102 Nguyen Binh Chigu, Phudng Da K ao,
Qudn 1,TPH6 Chi Minh
33
C6ng ty cho rang muc do tap trung rui ro doi vdi viec tra ng la thap. Cong ty co kha nang thanh toan cdc khoan ng den
han tir dong tiin tir hoat dong kinh doanh vd tiin thu tir cdc tdi san tdi chinh ddo han.
181,926,005,09927,392,000181,898,613,099
53,170,146,680
102,622,071,598
26,133,786,821
27,392,00053,142,754,680
102,622,071,598
26,133,786,821
Tai ngay 01/01/2017
V ay vd ng
Phai tra ngucri ban, phai tra khac
Chi phi phai tra
27,392,000
Rui ro thanh khoan
Riii ro thanh khoan la rui ro Cong ty gdp kh6 khan khi thuc hi^n cdc nghTa vy tdi chinh do thiiu vin. Rui ro thanh
khoan cua Cong ty chu yiu phat sinh tir vi^c cdc tdi san tdi chinh vd ng phai tra tdi chinh co cdc thfri diim ddo han khac
nhau.
Then han thanh toan cua cdc khoan ng phai tra tdi chinh dya tren cdc khoan thanh toan dy kiin theo hgp ding (tren ca
so dong tiin ciia cdc khoan gic) nhu sau:
Tir 1 ndm tro Tren 1 ndm Tren 5 ndmCong
xudngdin 5 ndm
T i ngdy 30/06/2017 V ND V ND V NDV ND
V ayvdng 34,241,593,090 27,392,000 -34,268,985,090
Phai tra ngucri ban, phai tra khac 123,857,383,471 - -123,857,383,471
Chi phi phai tra 20,131,144,833 - -20,131,144,833
M
Tf
T
41
3
- 273,027,287,623
1,419,926,091
10,000,000,000
- 183,185,137,247
- 78,422,224,285
- 245,793,389,706
30,000,000,000
- 143,746,810,144
- 72,046,579,562
V ND V ND
Tren 5 ndm Cong
3,779,727,683
1,419,926,091
-
2,359,801,592
-
2,189,640,000
-
2,189,640,000
-
V ND
din 5 ndm
Tren 1 ndm
269,247,559,940 _
-
10,000,000,000
180,825,335,655
78,422,224,285
243,603,749,706
30,000,000,000
141,557,170,144
72,046,579,562
V ND
xuing
Tir 1 ndm tra
Biu tu dai han
Cac khoan cho vay
Phai thu khach hang, phai thu khac
Tien va cac khoan tuong duong tien
Tai ngay 01/01/2017
Cac khoan cho vay
Phai thu khach hang, phai thu khac
Tien va cac khoan tuong duomg tien
Tai ng&y 30/06/2017
Rui ro ve ldi suat:
Cong ty chju rui ro vi lSi sudt do gia tri hop ly cua cdc luong tien trong tuomg lai cua mpt cong cy tai chinh sS bien
dong theo nhftng thay dii cua lai suit thi trudng khi Cong ty co phdt sinh cdc khoan tiin giri co hodc khong co ky han,
cdc khoan vay vd no chju lai suat tha noi. Cong ty quan ly rui ro lai suat bang each phan tich tinh hinh canh tranh tren
thi truong di co dugc cac lai suit co lgi cho muc dich cua Cong ty.
Riii ro tin dung
Rui ro tin dung la rui ro ma mot ben tham gia trong mpt cong cy tai chinh ho^c hgrp d6ng khong c6 kha n ng thuc hien
dugc nghTa vu cua minh din din ton thit ve tdi chinh cho C6ng ty. C6ng ty co cac rui ro tin dung tir hoat dong san xuit
kinh doanh (chu yeu doi vai cac khoan phai thu khach hang) vd hoat dong tai chinh (bao gom tien gui ngan hang, cho
vay va cac cong cy tai chinh khac).
Bao cao tai chinh rieng gifra nien do
K y ki todn tir ngdy 01/01/2017 din ngdy 30/06/2017
Cong ty C6 phdn Thuoc sat trung V i^t Nam
S6 102 Nguyln Binh Chiiu, Phuomg Da K ao,
Quan l,TPH6Chi'Minh
34
2,092,757,115909,668,850
1,180,626,000 153,810,431
217,654,200 1,338,646,982
V ND
101,854,250
143,515,200
K y trudc
V ND
110,560,000
54,766,000
K y n y
Cong ty lien kit
C6ng ty lien kit
Cong ty con
Cong ty con
Cong ty li^n kit
M6i quan h%
Doanh thu b&n hang v cung cap dich vy
Cong ty TNHH Mosfly V iet Nam Industries
Cong ty C6 ph n Trir mii - K hu trung
Mua nguyen ligu
Cong ty TNHH San xuit Nong dugc V i sinh V iguato
Lyi nhuan dugc chia
Cong ty TNHH San xult Nong dugc V i sinh V iguato
Cong ty C6 ph n Trir mii - K hu trung
Giao d|ch phat sinh trong ky:
n
K hong c6 sy ki^n trgng yiu nao xay ra sau ngay kit thuc n^m t i chinh d6i hoi phai dugc diiu chinh hay cong b6 tren
Bao cao t^i chinh rieng nay.
35.BAO CAO BO PHA N
Hoat dong kinh doanh chinh cua Cong ty la kinh doanh thudc bao v thuc v^t v chu yiu diln ra tren I3nh th6 V i?t
Nam n^n Cong ty khong trinh bay Bao c^o bg ph$n theo lTnh vyc kinh doanh v khu vyc dja ly.
36.NGHIEP V V V A SO DU V OfI CAC BEN L IEN QUAN
Trong ky, Cong ty c6 c^c giao dich phdt sinh v si du tai ngay kit thuc ky ki toan vdi c^c bn lien quan nhu sau:
53,142,754,680 43,149,345,150
34,241,593,090 50,372,906,655
V NDV ND
500,000,000
153,810,431
Bu trir cong n phai tra n<? vay dai han v cong n phai thu kh ch hang doi vdi
Cong ty TNHH Phii Nong
Bu trir lgri nhuan dugc chia v^l cong ng phai thu khach hang cua Cong ty TNHH
San xuat Nong dugc V i sinh V iguato
b)So tiin di vay thuc thu trong ky
Tiin thu tir di vay theo khi udc thdng thucmg:
c)S6 tien da thuc tra goc vay trong ky
Tien tra ng goc vay theo khe udc thong thu ng:
34. NHCNG SV * K IEN PHAT SINH SA U NGAY K ET THUC K Y K E TOA N
K y trudcK y nay
33. THONG TIN BO SUNG CHO CAC K HOAN
TIEN T$
a) Cac giao djch khong b^ng tien anh hirong din bo co lira chuyen tien tf trong tutrng lai
TRINH BAY TRONG BAO CAO L lTU CHUY EN
Bao cao t i chinh rieng giua nien dg
Ky ki to^n tir ngay 01/01/2017 din ngay 30/06/2017
Cong ty C6 phan Thudc st trung V ift Nam
S6 102 Nguyin Dinh Chiiu, Phubmg Da K ao,
Quan l,TPH6ChiMinh
•• 1
35
Thai Nguyen L uatNguyln Minh Tarn
02 11,926,259,2928,237,372 11,918,021,920
25 14,610,234,809 26,528,256,729 (11,918,021,920)
Ngiroi lap biu
Bao cao K et qua hoat dong kinh doanh
Cac khoan giam trir doanh thu
Chi phi ban hang
V NDV NDV ND
Chenh lech
Trinh bay trin
bao c^o ky trudcMa s6 Phan loai lai
so chi tieu da dugc phan loai l i cho phu h^p de so sanh vdi s6 li^u n m nay:
S6 lieu so sanh tren Bang Can d6i ke toan ri^ng gitta nien dO va thuy^t minh tucrng ling 1^1 s6 li^u cua B^o cao tai chinh
rieng gitta nien do cho n^m tai chinh ket thuc ngay 30 thang 06 nSm 2016.
224,040,902
224,040,902
953,821,313
953,821,313
62,331,600
62,331,600
1,130,466,751
1,130,466,751
Cong ty lien ket
C6ng ty con
Phai thu ng^n han khach h^ng
Cong ty C6 ph^n Trir m6i - K hu trung
Phai tra cho ngiroi ban ng^n ban
Cong ty TNHH San xuit Nong dugrc V i sinh V iguato
37. SOLIEUSOSANH
V ND
01/01/2017
V ND
30/06/2017M6i quan hf
S6 dir tai ngay kk thuc ky ke toan.
Bao c&o tai chinh rieng gifra nien d
K y k6 ton tir ngay 01 /01 /2017 d^n ngay 30/06/2017
Cong ty Co phan Thuoc st triing V if t Nam
S6 102 Nguyln Dinh Chi^u, Phucrng Da K ao,
Quan 1,TPH6 Chi Minh