bantong giam doc -...
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, C6NGTYC6PHANT!PBOANTHtPT~NLiN ,I I
, MST: 3 6 0 0 5 1 2 8 3 0 ,I I, ----------/ /---------- ,. I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I
~ BAo cAo TAl CHINH ~I I, ,I Quy 3 Dam 2016 iI I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I
I
, G4A Khu ph&4, Phuong Tan Hiep, Thanh ph&Bien Hoa, Tinh BAng NaiI IL ~
CONG TY CO PHAN T~P DoAN THEP TJEN LEN
G4A Khu ph6 4, Phuong Tiln Hi~p, Thanh ph6 Bien Hoa, Tinh
D6ng Nai
Bao cao tai chinh
Cho ky k€ toan tu-01107/2016 d€n 30109/2016
BAo cAo TAl CHiNHQuy 3niim 2016
NOIDUNG Trang~
02-03
04-05
06
07-08
09-30
31-32
Bao C{1O cua Ban T6ng Giam d6c
Bang can d6i k€ toan
Bao cao k€t qua hoat dQng kinh doanh
Bao cao hru chuyen ti~n t~
Thuyet minh bao cao tai chinh
Giai trlnh chenh I~ch s6 Ii~u tren bao cao k€t qua hoat dQng kinhdoanh quy3 nam 2016va cung ky narn truce
- 1 -
CONG TV CO PHAN T~P DoAN THEP TItN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh Dong Nai
Bao cao tai chfnh
Cho ky k~ toan til'01107/20 16 d~n30109/2016
BAo cAo CVA BANTONG GIAM DOC
Ban T6ng Giarn d6c Cong tycephan Tap doan Thep Ti~n Len (sau day goi t~t la "Cong ty") trlnh bay Bao cao cua minhva Bao cao tai chlnh rieng cua Congty cho nam tai chinh k~t thuc ngay 30 thang 09 nam 2016.
CONG TV
Cong ty ce phan Tap dean Thep Ti~n Len duoc chuyen d6itir Cong TNHH Ti~n Len co chung nhan dangky kinh doanhs6 4702000255 dp ngay 22 thang 11 nam 2001 thanh cong ty c6 phan; heat dQng thea Gic1ychung nhan dangky doanhnghiep cong ty c6 phan s6 3600512830 dang ky I~n d~u ngay 18 thang 08 nam 2009, dangky thay d6i l~n thu 8 ngay 17thang 02 nam 2016 doSa K~ hoach va D~u tu Tinh D6ng Nai dp.
Tnl sa cila Congty t\li: G4A, Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
HOI DONG QUAN TRI, BAN TONG GIAM DOC vA BAN KIEM SOAT
Cac thanh vien cila HQi d6ng Qu<'mtri trong narn va t\li ngay l~p bao cao nay bao g6rn:
Gng Nguy~n M\lnh Ha Chil tich
Gng Nguy~n Van Quang Uy vien
Ba Ph\lm Thi H6ng Uy vien
Gng Duong Quang Blnh Uy vien
Gng D~ng TUc1nD\li Uy vien
Cac thanh vien cila Ban T6ng Giam d6c da:di€u hanh Cong ty trong nam va t\li ngay I~p bao cao naybao g6m:
Ba Ph\lm Thi H6ng T6ng Giarn d6c
Gng Nguy~n Van Quang Pho T6ng Giam d6c
Gng Duong Quang Blnh Pho T6ng Giam d6c
Ba Dao Thi Kim Loan K~ toan truang
Cac thanh vien cila Ban Ki€rn soM bao g6m:
Ba Truong Thi Thu Hi€n
Ba Le Thi H6ng Li~u
Ba Cao Thi Hoai Thu
Truong ban
Thanh vien
Thanh vien
CONG BO TRACH NHI~M CVA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHiNH RIENG
Ban T6ng Giam d6c Cong ty chiu trach nhi~rn v€ vi~c I~p Bao cao tai chinh rieng phan anh trung thllc, h911Iy tlnh hlnhhO\ltdQng, k~t qua hO\lt dQng kinh doanh va tlnh hlnh luu chuy~n ti€n t~ cila Cong ty trong nam. Trong qua trlnh I~p Baocao tai chinh rieng, Ban T6ng Giam d6c Congty cam k~t da:tuan thu cac yeu du sau:
Xay d~mg va duy trl ki~msoM nQi bQ rna Ban T6ng Giam d6c va Ban quan tri Cong ty xac dinh la dn thi~t d~ dambao cho vi~c l~p va trlnh bay Bao cao tai chinh rieng kh6ng con sai sot tr9ng y~u do gian l~n ho~c do nh~m l~n;
- 2 -
CONG TY CO PHAN T~P DOAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hiep,Thanh ph6 Bien Hoa, TinhDong Nai
Bao cao tai chinh
Cho ky k€ toan tu 01107/2016 den 30109/2016
LIla chon cac chfnh sachk€ toan thich hop vaap dung cacchinh sachnay mot eachnh§.tquan;
Dua ra cac danh gia va dudo an hop Iy va than trong;
Neu r5 cac chuan rnuc k€ toan duoc ap dung co duoc tuan thu hay khong, co nhirng ap dung sai lech trong y€u denmire dn phai cong b6 va giai thlch trong Bao cao tai chinh rieng hay khong;
Lap va trinh bay cac Bao cao tai chfnh rieng tren cosa tuan thu cac Chuan rnuc k€ toan, Ch€ dQ k€ to an doanhnghiep Vi~t Narn va cac quy djnh hien hanh co lien quan den viec lap va trinh bay Bao cao tai chfnh rieng;
L~p cac Bao cao tai chinh rieng dl,l'a tren cosa ho~t d(mg kinh doanh lien tl,lC, trtr truong hQ'P khong th~ cho r~ngCong ty se ti€p tl,lCho~t dQng kinh doanh,
Ban T6ng Giam d6c Cong ty dam bElOr~ng cac s6 k€ to an du9'c 1uu giCi'd~ phan anh tinh hinh tai chinh clla Cong ty, vaimlrc dQ trung thl,l'c, h9P Iy t~i b§.t Clr thai di~m nao va dam bao r~ng Bao caotid chfnh rieng tuan thll cac quy dinh hi~nhanh Clla Nha nuac, D6ng thai co trach nhi~m trong vi~c bao dam an toan tai san clla Cong ty va thl,l'c hi~n cac bi~n phapthich hQ'P d~ ngan ch~n, phat hi~n cac hanh vi gian I~n va cac vi ph~m khac,
Ban T6ng Giam d6c Cong ty cam k€t r~ng Bao cao tai chinh rieng dll phan anh trung thl,fc va hQ'P Iy tinh hinh tai chinhClla Cong ty t~i thai di~m ngay 30 thang 09 nam 2016, ket qua ho~t dQng kinh doanh va tinh hinh luu chuy~n ti€n t~ choky k€ to an k€t thuc cung ngay, phu hQ'P vai Chu§n ml,fc, Ch€ dQ k€ to an doanh nghi~p Vi~t Nam theo dung thong tu200/20 14/TT/BTC ngay 22/12/2014 clla BQ tai chinh va tuan thll cac quy dinh hi~n hanh co lien quan den vi~c I~p vatrinh bay Bao cao tai chinh rieng,
Cam I{~tkhac
Ban T6ng Giam d6c cam ket r~ng Cong ty khong vi ph~m nghTa Vl,l cong b6 thong tin theo quy dinh t~i Thong tu s6155/20 15/TT-BTC ngay 06 thang 10 nam 2015 Clla BQ Hi chinh huang d§n v€ vi~c cong b6 thong tin tren thi truangchu'ng khoan,
Chll tich HQi d6ng quan tri
D6ng Nai, ngay 14 thang 10 niim 2016
- 3 -
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A Khu pho 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, BaD CaDtai chinh
Tinh D6ng Nai Cho k~ k~ toan tu01/07/20 16 a~n30109/2016
BANGCANDOl KE ToANTl;li ngay 30 thang 09 nam 2016
Mli s6 TAl SANThuyet 30/09/2016 01/0112016minh VNO VNO
100 A. TAl SAN NGAN H~N 713,935,286,571 443,194,181,941
110 I. Ti~n va cac khoannro'ng durrng ti~n 3 41,223,870,411 44,622,743,502
III 1. Tii:n 15,223,560,716 27,768,002,782
112 2. Cac khoan tuong Quang tii:n 26,000,309,695 16,854,740,720
120 II. f)~u tu tai chinh ng~n han 4 9,944,462,385 16,581,267,465
121 1. Chung khoan kinh doanh 15,789,113,686 22,891,137,316 \
122 2. Oil phong giam gia chung khoan kinh doanh (5,844, 65 1.3{) I) (6309,869,851 ) &-,,
130 III. Cac khoan phai thu ngan han 152,651,972,288 109,851,952,963
131 1. Phai thu ngan han cua khach hang 5 138,747,799,378 106,700,201,113
132 2. Tra truoc cho nguoi ban ngan han 11,202,848,011 1,009,086,570
135 5. Phai thu vi: cho vay ngan han 342,810,458
136 6. Phai thu ngan han khac 6 2,701,324,899 1,799,854,822
140 IV. Hang tBn kho 7 496,528,493,862 265,500,990,429
141 1. Hang t6n kho 524,434,450,362 312,320,848,752
149 2. Du phong giam gia hang t6n kho (27,905,956,500) (46,819,858,323)
150 V. Tai san ng~n han khac 13,586,487,625 6,637,227,582
151 1. Chi phi tra truce ngan han 11 1,095,603,026 41,480,196
152 2. Thu~ gia tri gia tang duoc khau tru 12,490,884,599 4,624,530,309
153 3. Thu~ va cac khoan khac phai thu Nha nuoc 13 1,971,217,077
200 B. TAl SAN OAI H~N 872,953,337,053 849,768,928,328
220 II. Tai san c5 dinh 108,783,855,855 111,372,530,324
221 1. Hi san c6 ainh hOu hll1h 9 42,289,811,228 44,878,485,697
222 Nguyen gia 66,947,224,341 66,947,224,341
223 Gia tri hao mon luy k~ (24,657,413,113 ) (22,068,738,644 )
227 3. Hi san c6 ainh va hinh 10 66,494,044,627 66,494,044,627
228 Nguyen gia 66,577,544,627 66,577 ,544,627
229 Gia tri hao mon luy k~ (83,500,000) (83,500.000 )
240 IV. Tai sail do' dang dai hl;ln 8 79,497,226,099 75,243,353,347
242 2. Chi phi xay dl,rng co ban dO'dang 79,497,226,099 75,243,353,347
250 IV. f)~u tu' tai chinh dai hl;ln 4 684,490,228,801 662,646,977 ,954
251 1. D§u tu vao cong ty can 511,690,228,80 I 511,690,228,80 I
252 2. D§u tu vao cong ty lien k~t, lien doanh 172,800,000,000 172,800,000,000
254 4. Ol,l phong a§utu tai chinh dai h~n (21.843.250,847)
260 V. Tai san dai hl;lll khac 182,026,298 506,066,703
261 I. Chi phi tra tnrac dai h~n 11 182,026,298 506,066,703
270 TONG CONG TAl SAN 1,586,888,623,624 1,292,963,110,269
- 4 -
CONG TV CO PHAN T~P DOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa,
Tinh D6ng Nai
BaD CaD tai chinh
Cho ky k~ toan nr01/07/20 16d~n 30109/2016
BANGcAND6IKtToANTl;li ngay 30 thang 09 nam 2016
(ti~p theo)
Mil s6 NGUON VONThuyetminh
300 A, NQ PHAr TRA
310 I. NQ' ng~n han
31 1 1. Phai tra nguoi ban ngan han
312 2. Nguoi mua tra ti€n truce ngan han
313 3. Thu~ va cackhoan phai n9P Nha nuoc
314 4. Phai tra ngiroi lao dong
315 5. Chi phi phai tra ngan han
319 9. Phai tra ngan han khac
320 10.Vay va no thue tai chinh ngan han
322 12.Quy khen thuong, phuc loi
14
13
IS
12
400 B, VON CHD soHUU
410 I. V6n chu so' hfru
411 1. V6n gop cua chusa htru
16
4l1a c6phieu ph6 thong co quyen bidu quyet
411 b csphieu U'U dlii
412 2. Thang du v6n c6 phan
415 5. C6 phieu quy
418 8. Quy d~u tu phat trien
421 11. Loi nhuan sau thu~ chua phiinphoi
421a LN chua phdn ph6ilily ki din cu6i ky truoc
421b LN ch~raphdn ph6i kj; nay
440 TONG C<)NG NGUON VON
I~
~hiK;mL","
K~ toan tmong
D6 Thi Kim Dung
Nguoi I~p
D6ng Nai, ngay14 thang10 nam2016
- 5 -
30/09/2016 01101/2016-----VNDVND
622,768,229,132 468,935,368,I80
622,768,229,132
123,120,645,394
13,516,044,290
19,782,740,300
810,946,000
468,935,368,I80
84,264,139,188
689,765,486
1,038,287,349
1,545,540,000
421,837,309
1,081,003,969
377,800,396,408
2,094,398,471
1,123,946,966
462,456,527,931
1,957,378,251
964,120,394,492 824,027,742,089
964,120,394,492
846,455,640,000
846,455,640,000
824,027,742,089
846,455,640,000
846,455,640,000
21,743,395,153
(8.993,360,790)
12,614,680,651
92,300,039,478
(41. 79J.(J1J. 925)
140,092,652,403
21,743,395,153
(8,993.360.790 )
12,614,680,651
(47,792,612,925)
(18.O()4, 05'-1.995)
(J9. 781-,95I. 930)
1,586,888,623,624 1,292,963, I 10,269
Chu tich H9i d6ng quan tri
C6NCTyc6PHANT~P80ANTHtPT~NL~N
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh
86ng Nai
Bao do tai chinh
Cho ky k6 toan nr 0 I107/20 I6 d6n 30109/20 16
BAO cAo KET QuA HO~T DONG KlNH DOANHTtl' 01107/20 16 d~n30/09/2016
Mliso
CHi TIEU
01 1. Doanh thu ban hang va cung Clip dich vl,l
02 2. Cac khoan giarn trjr doanh thu
]0 3. Doanh thu thu:1n ban hangva cung dp djch vu
11 4. Cia v6n hang ban
20 5. LQ'inhuan gQP v~ ban hang va cung dp djch Vl,l
21 6. Doanh thu hoat dong tai chinh
22 7, Chi phi tai chinh
23 Trang do. Chi phi ldi vay
25 8, Chi phi ban hang
26 9. Chi phi quanly doanh nghiep
30 10. LQ'i nhu~n/(16) thuan til' hoat dQng kinh doanh
31 II. Thu nhap khac
32 12, Chi phi khac
40 13. LQ'i nhuan khac
50 14. T5ng IQ'inhuan k~ toan trurrc thu~
51 15, Chi phi thu6 thunhapdoanh nghiep hien hanh52 16. Chi phi thue thu nhapdoanh nghiep hoan19-i60 17. LQ'i nhuan sau thu~ thu nh~p doanh nghi~p
86 Th] Kim Dung
Ngtro: l?p
Dfmg Nai, ngay 14 thang 10 nan? 2016
Thuyetminh
18
19
20
21
22
25
25
23
24
27
Quy 3 Liiy k~ d:1u nlim d~11cu6ikyTlr 01107/2016 d~n Til' 01107/2015 Til' 0110112016 d~n Tu' 01101/2015 d~n
30/09/2016 d~n 30/09/2015 30/0912016 30/09/2015VND VND VND VND
479,405,824,620 397,384,066,246 1,394,649,722,829 1,318,897,242,179
68,931,157 5,714,248 105,174,345
479,405,824,620 397,315,135,089 1,394,644,008,581 1,318,792,067,834
421,531,839,061 381,005,458,174 1,214,975,477,144 1,277,349,643,790
57,873,985,559 16,309,676,915 179,668,531,437 41,442,424,044
878,547,771 47,306,485,642 2,622,055,767 50,7 18,444,528
6,244,927,635 10,877,559,829 (6,342,139,50I) 28, 114,026,I56
6,629,708,916 5,709,605,576 15,708,817,694 18,732,3 14,306
6,348,263,745 4,724,572,846 17,674,614,938 13,430,807,348
2,785,110,822 2,602,619,880 8, 141,496,804 7,446,861,687
43,374,231,128 45,411,410,002 162,816,614,963 43,169,173,381
484,546,586 64,369,510 915,807,387 7,823,921,093
40,613,300 340,253 46,247,377 14,991,043
443,933,286 64,029,257 869,560,010 7,808,930,050
43,818,164,414 45,475,439,259 163,686,174,973 50,978,103,431
9,694,256,402 255,866,494 23,593,522,570 2,227,083,571
34,123,908,012 45,219,572,765 140,092,652,403 48,751,019,860
~hiKimLO""K6 toan truong Chu tich HQi d6ng quan tri
-6-
II~/"_" '" " , .....,..'
CONG TY CO PHAN T ~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh pho Bien Hoa,T1nhDong Nai
Bao cao tai chinh
Cho ky k~ to an til' 01/07/20 16 d~n30109/2016
BAo cAo LUU CHUYEN TIEN T¢(Theo phtrong phiip gldn ti€p)
Til' 0110112016d~n 30/09/2016
Mli Thuy~tTil' 0110112016d~n Til' 0110112015 d~n
s6 CHi TlEU minh30/09/2016 30/09/2015
VND VND
I. Luu chuyen ti~n til' hoat di)ng kinh doanh
01 1. Loi nhuiin trutrc tlud 163,686,174,973 50,978,103,431
2. m;u chinh clio cdc khoiin
02 Khau hao tai san c6djnh 2,588,674,469 2,605,200,363
03 Cac khoan du phong (41,222,371.220) 3,861,604,600
04 Lai, 16chenh lechty gia h6i doai chua thuc hien
05 Lai, 16til' hoat dongd~u tu (1,238,163,362) (53.641.738,409)
06 Chi phi Uiiyay 15,708,817,694 18,732,314,306
08 3. Lf,fi nhuijn tir hoqt d{Jngkinh doanh trutrc thay 139,523,132,554 22,535,484,291
dOi van 11m d{Jng
09 Tang, giarn cac khoan phaithu (50,705,622.512) 98,801,027,150
10 Tang, giam hang t6n kho (212,113,601.610) (37.628,527,710)
11 Tang, giam cac khoan phai tra (khongkS lai yay 50,041,330,556 (5.129.525.683 )
phai tra, thu€ thu nhap doanh nghiep phai n9P)
12 Tang, giam chi phi tra truce (730.082.425 ) 92,649,311
13 Tang giam clurng khoankinh doanh 7,102,023,630 (1,310,044,100)
14 Ti~n lili vay dil tra (16,130,655,003 ) (18.732,314306)
15 Thu€ thu nh~p doanh nghi~p dil n9P (1,928,049,091 ) ( 1.970.5 1I,J 19)
16 Ti~n thu khac til' hOi;ltd9ng kinh doanh
17 Ti~n chi khac cho hOi;ltd(\ng kinh doanh ( 137,020,220) (500.000)
20 LU'u clluyin ti;n thu{m tir hO{lt d{Jngkin/t doanll (85,078,544,121 ) 56,657,737,634
I.
n. Lu'u chuy~n ti~n til' ho~t di)ng dliu tu'
21 I. Ti~n chi dS mua sitm, x<1ydlf'ng tai san c6 dinh vacac tai san dai hi;lnkhac
22 2. Ti~n thu til' thanh Iy, nhu9ng ban tai san c6 dinhya cac tai san dai hi;lnkhac
23 3. Ti~n chi cho yay, mua cac cang Clfn9' cua don vi
24 4. Ti~n tllU h6i cho vay, ban li;licac cang Clfn9' cuadan vi khac
27 7. Ti~n thu lili cho yay, c6 tu'Cva 19'inhu~n du9'c chia
30 Lu'll clluyin ti;n tllu{lIl til' hO{lt d{Jngd(1utu·
(4,253,872.752 ) 12.614,111.165)
5,610,000,000
(24,304.964.979 )
17,843,249,944
1,277 ,412,259
(2,976,460,493)
10,389,833,234
6,924,007,034
III. Lu'u chuy~n ti~n til' ho~t di)ng tai chinh
32 2. Ti~n tra li;liY6n gop cho cac chu sa hu'U,mua li;lic6 phi~ucua doanh nghi~p dil philt hanh
33 3. Ti~n thu til' di yay
34 4. Ti~n tra n9' g6c yay
35 5. Ti~n tra n9' thue tai chinh
36 6. C6 tu'c, 19i nhu~n dil tra cho chll sO'hu'u
40 Lu'll cltt/yin ti;11thulin til' hO{lt d{Jngtiti elliltll
(8.993,360.790 )
940,064,694,110 1,163,115,903,160
(855,408.562,587) (1,186,729.193.600)
84,656,131,523
(90,297,750.500)
(122,904,401.730)
- 7 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6Bien Hoa,
Tinh D6ng Nai
Bao cao tai chlnh
Cho ky ke toan tir 01/07/2016 d~n 30109/2016
BAo cAo LUUCHUYEN TIEN T~(Theo phuong ptuip gitill tiip)Til' 0110112016a~n30/09/2016
50 Luu chuyen ti~nthuftn trong ky (59,322,657,062)(3,398,873,091)
60 Ti~n va tuong durmg ti~n aftu I<y 103,237,874,21644,622,743,502
61 Anh huong cuathay d6i ty gia h6i doai quy d6i ngoait~
70 Ti~u va nrong dutrngti~n cu6i I<y 43,915,217,15441,223,870,4113
~ThiKimLo.nKe toan tnrong
D6 Thj Kim Dung
Ngiroil~p
Dong Nai, ngay14 thang 10 ndm 2016
Chu tich HQi d6ng quan trj
-8-
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh pho BienHoa, Tinh Dong Nai
Sao cao tai chinh
Cho ky k~ toan nr 01/07/2016 d~n 30109/2016
BANTHUYET MINH BAo cAo TAl CHiNHTil" 01107/2016 d~n 30/09/2016
. THONG TIN CHUNG
t.t Hlnh thirc so'hu'u vBn
Cong ty C6 ph§n Tap dean Thep Ti~n Len diroc chuyen d6itir Cong TNHH Ti~n Len co chung nhan dang ky kinhdoanh s6 4702000255 cap ngay 22 thang 11 nam 2001 thanh cong ty e6 phan; hoat d('>ngthea Gi<lychung nhan dangky doanh nghiep cong ty e6 phan s6 3600512830 dangky I§n d§u ngay 18 thang 08narn 2009, dangky thay d6i I§nthir 8 ngay 17 thang 02 nam 2016 do Sa K~ hoach vaD§u tu Tinh D5ng Nai dp.
Tru sa chinh cua Cong ty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh Dong Nai.
V6n diSu I~ cua Cong ty thea dangky la 846.455.640.000 d5ng, tuong duong 84,645,564 e6 phan, rnenh gia mot e6phan la 10,000 d5ng.
C6 phi~u eua Cong ty ehfnh th(re dang ky giao dieh t~i Sa Giao dieh Chu'ng khoan Thanh ph6 H5 Chf Minh tlr ngay16 thang 03 nam 20 I0 vai rna giao dieh la TLH.
Thong tin vS cae eong ty con, eong ty lien k~t eiia Cong ty xem chi ti~t t~i Thuy~t minh s6 4e.
1.2 Nganh ngh~ kinh doanh
Ho~t d('>ngkinh doanh eua Cong ty g5m:
- San xU<lts~t, thep, gang. Chi ti~t: San xU<lts~t, thep (khong san xu§t t~i tn)sa);
- Ban buon kim lo~i va qu~ng kim lo~i. Chi ti~t: Bim buon s~t, thep, nhom, d5ng nguyen li~u;
- Ban Ie d5 ngu kim, son, kfnh va thi~t bi I~p d~t khae trong xay d\mg trong cac clm hang chuyen doanh;
- Ban buon may m6c, thi~t bi va ph\l tung may nong nghi~p;
- D~i Iy, moi giai, d<lugia. Chi ti~t: D~i Iy, moi giai thuong m~i (tru' moi giai b§t d('>ngsan);- B6c x~p hang h6a;
- Xay d\lng nha cae lo~i;
- Xay d\l'ng cac cong trinh cong fch;
- Chwin bi m~t b~ng;
- Hoan thi~n cong trinh xay d\.mg;
- L~p d~t h~ th6ng cap, thoat nuac, 10su6i va diSu hoa khong khi;
- L~p d~t h~ th6ng xay d\l'ng khac;
- Cho thue xe d('>ngCO';
- Ban buon 0 to va xe c6 d('>ngCO' khac;
- Ban Ie 0 to con (lo~i 12 ch6 tr6 xu6ng);
- Kinh doanh b<ltdong san, quYSn suod\.lI1gd§t thuoc chiisa hii'u, chii sii d\lng ho~c di thue;
- Nha hang va cac dich vv an u6ng phvc vvluu d('>ng(khong kinh doanh t~itrv s6);
- Ban Ie khac trong cae clra hang kinh doanh t6ng hQp: Kinh doanh trung tam thuong m~i;
- Kho bai va luu giu' hang h6a;
- Tr5ng rU'ngva cham s6c rU'ng;
- Cua, xe, bao g6 va bao quan g6 (khong ho~t dong t~i trvsa);
- Ho~t dong ki~n truc va tu v<lnky thu~t c6 lien quan. Chi ti~t: tu v§n, thi~t k~ k~t du eong trinh xay dVng dan d\lng,cong nghi~p;
- Ban buon v~t li~u, thi~t bi I~p d~t khac trong xay d\l·ng.Chi ti~t: ban buon v~t li~u xay dVng, g6 cay va g6 ch~ bi~n(khong chu'a hang t~i trv s6);
-9-
CONG TV CO PHA.N T~P DOA.N THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh DongNai
Bao cao tai chinh
Cho ky k~ toan ttl'01/07/20 16 o~n30109/2016
Heat dongkinh doanh cua Congty g6m (tiep theo):
- Lap o~t h~ thong dien;
- V~n tai hang hoa bang duong bo;
- Xay dung cong trlnh duong s~t va duong bo;
- Xay dung cong trlnh ky thuat vadan dung khac;
- Gia cong co' khi, XLI' Iy va trang phukim loai. Chi tiet: gia cong cokhi, (tnr xi rna - khonggia cong tai trusa);
- Sua chiramay moe thi~t bj. Chi tiet: sua chuamay nong nghiep (khong sua chfra taitru sa);
- Sanxuat may nangnghiep valam nghiep. Chi ti~t: sanxuat may nong nghiep (khongsan xu~t t<;titru sa);
- Ban phu tung va cacbi;>phan phu tro cua 0to va xe co oi;>ngco khac;
- Djch vu luu tru ng~n ngay (khong kinh doanh t<;titr\l s6');
- Ho<;ttoi;>ngcua cac cong vien vuichai va cong vien thea chu oll, Chi ti~t: kinh doanh khu du )ich sinh thai (khongkinh doanh t<;titr\lsa);
- HO<;ttoi;>ngdich V\lh6 trg tr\l'Cti~p cho v?n tai ouang thuy;- Khai thac g6 (g6 ru'ng tr6ng),
],-\
2 . CHE DO vA. CHiNH SACH KE TOA..N A..pDlJNG T~I CONG TV
2.1 Ky k~ toan, dO'nvi ti~n t~sil' d\lng trong k~ toan
KY k~ toan nam cua Congty b~t o§u tir ngay 01/01 va k~t thuc VaGngay 31112 hang nam,
Dan vi tilln t~ sU'd\lng trong ghi chep k€ to an la o6ng Vi~t Nam (VND).
2.2 Chuiin m\l'cva Ch~ dQ k~ toan ap d\lng
cMd(Jki (ocmap d1!ng
Cong ty ap d\lng Ch€ oi;>K~ toan doanh nghi~p ban hanh thea Thong tu 200/2014/TT-BTC ngay22112/2014 cua Bi;>Hi chinh,
Tuyen br5v€ vi¢c tUGnthu Chudnnl1!C ki toan vacMa(Jkd loan
Cong ty oa ap d\lng cac Chu§n m\!,c k€ toan Vi~t Nam va cac van ban huang diln Chu§n mllC do Nhanuac oa banhanh, Cac bao cao tai chinh dugc I?p va trinh bay thea oung mQi quy dinh cua tung chuiin m\!,c, thong tuhU'angd~nth\!'c hi~n chuiin m\l'c va Ch€ di;>k€ toan hi~n hanh dang ap d\lng,
Hinh tMecki loan ap d1!ng
Cong ty ap d\lng hinh thu'c k€ toan tren may vi tinh.
2.3 Cong C\I tai chinh
Chi nh4n ban adu
Hi san tai chfnh
Hi san tai chinh Clla Cong ty bao g6m tilln va cac khoan tuang duong tilln, cac khoan phai thu khach hang va phaithu khac, cac khoan cho vay, cac khoan d§u tll' ngin h<;tnva dai h<;tn,T<;tithai oi~m ghi nh?n ban d§u, tai san tai chinhdUQ'cxac oinh thea gia mualchi phi phat hanh ci;>ngcac chi phi phat sinh khac lien quan tr\l'Cti~p o€nvi~c mua, phathanh tai san tai chinh 00.
Ng phai tra tai chinh
- 10-
CONG TY CO PHAN T~P DoAN THEP TlEN LEN
G4A Khu pho 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh Dong Nai
Bao cao taiehinh
Cho ky k~ toan ttl"0 1/07/20 16 d~n30109/2016
No phai tra tai chinh cua Cong ty bao g6rn cac khoan yay, cac khoan phai tra nguoi ban va phai tra khac, chi phi phaitra, T(:1ithoi diem ghi nhan I~n dau, cac khoan no phai tra tai chinh duoc xac dinh thea gia phat hanh cong cac chi phiphat sinh lien quan true ti€p d~n viec phat hanh no phai tra tai chinh do.
Gia tri sau ghi nhdn ban ddu
Hien tai chua c6 cac quy dinh v@danh gia lai cong cu tai chinh sau ghi nhan ban d~u,
2.4 Ti~n va cac khoan tuongdurrng ti~n
Ti@nva cac khoan tuong duong tien bao g6rn ti@nrn~t t(:1iquy, ti€n gui ngan hang, cac kho{m d~u tu ng~n h(:1nc6 thaigian dao h(:1nkhong qua03 thang, c6 tfnh thanh khoan cao, c6 kha nang chuy~n d6i d~ dang thanh cac luqng ti@nxacdinh va khong c6 nhi@urui ro trong chuy~n d6i thanh ti@n,
2.5 Cae I,hoan d§u tU' tai ehinh
Chung khoan kinh doanh rna trong d6 Congty n~rn gill vi rnvc dfch kinh doanh dU'qc ghi s6 k~ toan thea gia g6c, baog6rn: Gia rnua ci)ng (+) cac chi phi rnua (n~u c6) nhu chi phi rnoi gioi, giao dich, cung dp thong tin, thu~, I¢ phi vaphi ngan hang, Gia g6c cua chung khoan kinh doanh duqc xac dinh thea gia tri hqp Iy cua cac khoan thanh toan t(:1itho'i di~rn giao dich phat sinh, Thai di~rn ghi nh~n cac khoan chung khoan kinh doanh la tho'i di~rn nha d~u tu c6quy@ns6 hO'ucv th~ nlm sau:- Chu'ng khoan niern y~t duqc ghi nh~n t(:1ithai di~rn kh6p I¢nh (T+O);
- Chung khoan chua niern y~t duqc ghi nh~n t(:1ithai di~rn chinh thuc c6 quy@ns6 hO'uthea quy dinh cua phap lu~t.
r,"
D~u tu n~rn gia' d~n ngay dao h(:1nt(:1ithai di~rn bao cao, n~u:
- Ky phi~u, tin phi~u kho b(:1c,ti@ngui ngan hang c6 thai h(:1nthu h6i ho~c dao h(:1nkhong qua 3 thang k~ tl.1"ngay rnuakhoan d~u tu d6 duqc coi la"wong duong ti@n";
- C6 thai h(:1nthu h6i v6n duoi 1 narn ho~c trong 1 chu ky kinh doanh dugc phan 10(:1ila tai san ng~n h(:1n;
- C6 thai h(:1nthu h6i v6n tren 1 narn ho~c hon 1 chu ky kinh doanh duqc phan 10(:1ila tai san dai h(:1n,
Cac khoan d~u tu vao cac cong ty con rna trong d6 Cong ty n~rn quy@nki~rn soat duqc trinh bay thea phUOllg phapgia g6c, Cac khoan phan ph6i Iqi nhu~n rna congty rn~ nh~n dugc til"s6 IQ'inhu~n lay k~ cua cac cong ty con saungay congty rn~ n~rn quy@nki~rn soat duqc ghi vao k~t qua hO(:1tdi)ng kinh doanh trong narn cua congty rn~, Cackhoan phan ph6i khac dU'qcxern nhu ph~n thu h6i cua cac khoan d~u tu va duqc trtl"vao gia tri d~u tu,
Cac khoan d~u tu vao cac cong ty lien k~t rna trong d6 Cong ty c6 anh huong dang k~ dUQ'ctrinh bay thea phuongphap gia g6c, Cac khoan phan ph6i Iqi nhu~n til' s6 Iqi nhu~n thu~n lay k~ cua cac cong ty lien k~t sau ngay d~u tudU'gc phan b6 vao k~t qua hO(:1tdi)ng kinh doanh trong narn cua Cong ty, Cac khoan phan ph6i khac dUQ'cxern nhuph~n thu h6i cac khoan d~u tu va dugctrir vao gia tri d~u tu,
DV'phong giarn gia d~u tu duqc I~p vao tho'i di~rn cu6i guy la s6 chenh I¢ch giO'agia g6c cua cac khoan d~u tu duQ'ch(:1chtoan tren s6 k~ toan 16n hon gia tri thi tmol1g ho~c gia tri hqp Iy cua chung t(:1ithai di~rn I~p dv' phong,
2.6 Cae khoan phiii thu
Cac khoan phai thu duqc trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan phai thu khachhang va phaithu khac sau khi trtl' di cac khoan dv' phong duqc I~p cho cac khoan nq phai thu kh6 doi.
DV'phong nq phai thu kh6 doi duqc trfch I~p cho tung khoan phai thu kh6 doi can cu' vao tu6i nq qua hC:lnCLIa cackhoan nq ho~c dv' ki~n rnll"ct6n theit c6 th~ xay ra,
- 11 -
CONG TY CO PHAN T~P f)OAN THEP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh Dong Nai
Bao cao tai chinh
Cho ky k€ toan tir 01/07/2016 den 30109/2016
2.7 Hang tiln kho
Hang t6n kho duoc tinh thea gia g6c. Truong hQ'Pgia tri thuan co th€ thuc hien dU9'Cth~p hon gia g6c thi hang t6nkho duoc tinh thea gia tri thuan co th€ thuc hien dLfQ'C.Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch€ bienva cac chi phi lien quan true tiep khac phat sinh d€ co duoc hang t6n khoa dia di€m va trang thai hien tai.
Gia tri hang t6n kho dU9'Cxac djnh thea phuong phap binh quan gia quyen.
Hang t6n kho duoc hach toan thea phuong phap ke khai thuong xuyen.
Du phong giam gia hang t6n kho duoc I~p vao thai di6m cuoi quy la s6 chenh lech giua gia g6c cua hang t6n kho Ionhan gia tri thuan co th€ thl,rChi~n duQ'c.
2.8 Tai san c6 iJjnh va khfiu hao tai san c6 iJjnh
Tai san c6 dinh hilu hinh, tai san c6 dinh vo hinh duQ'c ghi nMn thea gia g6c. Trong qua trinh su' dl..mg, tai san c6dinh hilu hinh, tili sanc6 dinh vo hinh duQ'cghi nh~n thea nguyen gia, hao man luy k€ vil gia tri can I~i.
Kh~u hao duQ'ctrich thea phuong phap duang th~ng. Thai gian kh~u hao duQ'cuac tinh nhu sau:
- Nhil cU'a,v~t ki€n truc
- May moc, thi€t bi- Phuong ti~n v~n tai
- Thi€t bi van phong
05 - 30 nam05-IOnam
06 - 10 nam
03 - 05 nam
2.9 Chi phi tra tmo'c
Cac chi phi tra truac chi lien quan den chi phi san xu~t kinh doanh cua mot nam tili chinh ho~c mot chu ky kinhdoanh duQ'cghi nh~n lil chi phi tra tru6c ngim h~n vil dugc tinh vilo chi phi san xu~t kinh doanh trong nam tili chinh.
Cac chi phi da phat sinh trong nam tili chinh nhung lien quan den k€t qua ho~t dong san xu~t kinh doanh cua nhi~unien do k€ toan dugc h<;lchtoan vilo chi phi tra tru6c dili h<;lnd6 ph§.n b6 d~n vilo k€t qua ho~t dong kinh doanh trongcac nien dOk€ toan sau.
Vi~c tinh vil philn b6 chi phi tra truac dili hIm vilo chi phi san xu~t kinh doanh tlmg ky h<;lchtoan dugccan cu' vaotinh ch~t, mu'c do timg lo~i chi phi d€ ch9n phuong phap vil tieu thu'c philn b6 h9"PIY. Chi phi tra tru6c dugc philnb6 d~n vilo chi phi san xu~t kinh doanh thea phuong phap ducmg th~ng.
2.10 Chi phi oi vay
Chi phi di vay dugc ghi nh~n vilo chi phi san xu~t, kinh doanh trong nam khi phat sinh, trll' chi phi di vay lien quantqrc ti€p den vi~c d~u tu xily dl,rng ho~c san xu~t tili sfmda dang dugc tfnh vilo gia tri cua tili san do (dugc v6n hoa)khi co du cac di~u ki~n quy djnh trong Chu~n ml,rcK€ toan Vi~t Nam s6 16 "Chi phi di vay".
Chi phi di vay lien quan tn,rc ti€p den vi~c d~u tu x§.y dl)ng ho~c san xu~t tili sanda dang dn co thai gian du dili(tren 12 thang) d6 co th€ dua viloSLI' dvng thea mvc dich dinh tru6c ho~c ban thi dugc tfnh vao gia tri cua tili san do(dugc v6n hoa), bao g6m cac khoan lai ti~n vay, philn b6 cac khoan chi€t kh~u ho~c phl) troi khi phat hilnh trai phi€u,cac khoan chi phi phl) phat sinh lien quan t6i qua trlnh lilm thii tl,Icvay.
2.11 V6n chu so' hii'u
V6n d~u tu cua chiisa hOu dugc ghi nh~n thea s6 v6n thV'cgop cua chu sa hetu.
- 12 -
CONG TY CO PHAN T~P DoAN THEP TItN LEN
G4A Khu ph5 4, Phuong TanHiep, Thanh ph5 BienHoa, Tlnh B6ng Nai
Bao clio tai chinh
Cho ky k~ toan til'01/07/20 16 d~n30109/2016
Thang du v5n c6 phan duoc ghi nhan thea s5 chenh lech 1611hon/hoac nho hon gifra gia thuc t~ phat hanh va rnenhgia c6 phieu khi phat hanh c6 phieu I~n d~u, phat hanh b6 sung hoac tai phat hanh c6 phieu quy. Chi phi true ti~p lienquan d~n viec phat hanh b6 sung c6 phieu hoac tai phat hanh c6 phieu quy duoc ghi giarn Thang du v5n c6 phan.
C6 phieu quy lac6 phieu do Cong ty phat hanh va sau do mua lai.cs phieu quy duoc ghi nhan thea gia tri thuc t~ vatrlnh bay tren Bang Can d6i k~ toan la mot khoan ghi giam v5n chusa hii'u. Cong ty khong ghi nh~n cac khoan lai(16) khi mua, ban, phM hanh ho~c huy c6 phi~u quy.
LQ'inhu~n sau thu~ chua phan ph5i la s5 IQ'inhu~n til' cacha<;lt Gong cua daanh nghi¢p sau khi tril' (-) cac khaan di€uchinh dO' ap dl,mg h6i t5 thay d6i chinh sach k~ toan va di€u chinh h6i t5 sai s6t tr9ng y~u cua cac nam tmac. LQ'inhu~n sau thu~ chua phan ph5i c6 th~ duQ'cchia cho cac nM d~u tu dl,ratren ty I¢ g6p v5n sau khi duQ'cB<;IihOi d6ngc6 dong thong qua va sau khi da trich I~p cac quy dll phong thea Bi~u I¢ Congty va cac quy dinh cua phap lu~t Vi¢tNam.
C6 tll'Cphai tra cho cac c6 dong duvc ghi nh~n la khai'm phai tra trong Bang can d5i k~ toan cua Cong ty saukhi c6Nghi quy~t chia c6tuc cua B<;Iihoi d6ngc6 dong Congty.
2.12 Ghi nh~n doanh thu
Doanh thu ban hcmg
Daanh thu ban hang duQ'cghi nh~n khi d6ng tho'i thoa man cac di€u ki¢n sau:
1f.
\
- Ph~n 16n rui ro va IQ'iich g~n li~n vai quy~nsa hG'usan phiim ho~c hang h6a da duQ'c chuy~n giao cho nguoi mua;
- Cong ty khong con n~m giG'quy~n quan Iy hang h6a nhu nguo'isa hG'uhang h6a ho~c quy~n ki~msaM hang h6a;
- Daanh thu duQ'cxac djnh tuO'ng d5i ch~c ch~n;
- Cong ty da thu duQ'c ho~c se thu duQ'c IQ'iich kinh t~ til' giaa dich ban hang;
- Xac dinh duQ'cchi phi lien quan d~n giaa djch ban hang.
Doanh thu cung clip d;ch v¥
Doanh thu cung dp dich vI,!duQ'c ghi nh~n khi k~t qua cua giao dich d6 duQ'c xac djnh mot cach dang tin c~y.Tmong h9'P vi¢c cung dp djch VI,!lien quan d~n nhi~u nam thi doanh thu duQ'c ghi nh~n trong namthea k~t qua ph~ncong vi¢c da hoan thanh vaa ngay I~p Bang can d5i k~ toan cua nam d6. K~t qua cua giao dich cung dp dich vI,!duQ'cxac dinh khi thoa man cac di~u ki¢n sau:
- Doanh thu duQ'cxac dinh tuong d5i ch~c ch~n;
- C6 kha nang thu duvc IQ'iich kinh t~ til' giaa dich cung dp dich vI,!d6;
- Xac dinh duQ'cph~n cong vi¢c da hoan thanh vao ngay I~p Bang can d5i k~ toan;
- Xac djnh dU9Cchi phi phM sinh cho giao dich va chi phi d~ hoan thanh giao djch cung dp djch VI,!d6.
Ph§n cong vi¢c cung dp dich VI,!da hoan thanh dU9'Cxac djnh thea phuo'ng phap danh gia cong vi¢c hoan thanh.
Doanh thu hO(lto9ng tai chinh
Doanh thu phM sinh til' ti~n lai, c6 tll'C, IQ'inhu~n duqc chia va cac khoan doanh thu hO\1tdong tai chinh khac duqcghi nh~n khi thoa man d6ng thai hai (2) di~u ki¢n sau:
- C6 kha nang thu duqc IQ'ifch kinh t~ til' giao dich d6;
- Doanh thu duqc xac djnh tuO'ng d5i ch~c ch~n.
C6 tLIC,Iqi nhu~n duQ'c chia dU9'Cghi nh~n khi Cong ty duqc quy€n nh~n c6 tLI'Cho~c duQ'c quy€n nh~n 19'inhu~n tLIvi¢c g6p von.
- 13 -
CONG TY CO PHAN T~P f)OAN THEP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh pho BienHoa, Tinh Dong Nai
Bao cao tai ehinh
Cho ky k€ toan ttl'01/07/2016 den 30109/2016
2.13 Cac khoan giam tru doanh thu
Cac khoan giam tru doanh thu duoc trinh bay tren Bao cao tai chinh phan anh cac khoan duoc diSu chinh giam truvao doanh thu ban hang, cung c~p djchY\I phat sinh trongky, gom: ChiSt khau thuong mai, giam gia hang ban vahang ban bi tra lai,
2.14 Gia v6n hang ban
Gia v6n duoc trinh bay tren Bao cao tai ehinh phan anh tri gia v6n cua san pham, hang hoa, djch vu, b~t dong sand§u tu; gia thanh san xuat cua san pharn xay I~p (d6i voi doanh nghiep xay I~p) ban trong ky.
Ngoai ra, eon phan anh cac chi phi lien quan dSn hoat dong kinh doanh b~t dong san d§u tu nhu: Chi phi kh~u hao;ehi phi sil'a ehu'a; ehi phi nghi~p Vl,leho thue b~t dong san d§u ttf thea phuong thLl'ccho thue hO\1tdong (truOng hgpphat sinh khong Io-n);ehi phi nhugng ban, thanh Iy b~t dong san d§u tu,
2.15 Ghi nh~n chi phi tai ehinh
Cac khoan chi phi duQ'c ghi nh~n vao chi phi tai chinh g6m:
- Chi phi ho~e eae khoan 16 lien quan dSn eae hO\1tdong d§u tu tai ehinh;- Chi phi eho vay va di vay v6n;
- Cae khoan 16do thay dbitY gia hai doai eila cae nghi~pY\I phat sinh lien quan dSn ngo\1i t~;- Dl,l'phong giam gia d§u tu ehung khoan,
T
E
Cac khoan tren duQ'Cghi nh~n thea t6ng s6 phat sinh trong nam, khong bli tru vo-idoanh thu hO\1tdong tai ehinh,
2.16 Cae khoan thu~
Thud hi¢n hanh
Hi san thu€ va cac khoan thu€ phai nop cho nam hi~n hanh va cac nam tmo-e dU'<;)'exac dinh b~ng s6 tiSn dl,l ki€nphai nop cho (ho~e duQ'c thu h6i tlr)ca quan thuS, d~l'atren eae mu'c thuS suiit va cae ILI~tthu€ co hi~u 1l,l'CdSn ngaykSt thuc ky tinh thuS,
2.17 Cae ben lien quan
Cae doanh nghi~p, trl,l'cti€p hay gian tiSp qua mot ho~c nhi~u trung gian, eo qLly~nki€m soat Cong ty ho~e chiu Sl,l'ki€m soat eila C6ngty, ho~c cling ehung Sl! ki€m soat vo-i Cong ty, bao g6mccl cong ty m~, eongty con va congty
lien ket la cac ben lien quan. Cac ben lien k€t, cac ca nhan trl,l'CtiSp ho~c gian tiSpn~m quy~n bi€u quyet cila C6ngtyrna eo anh huong dang k€ d6i vo-i Cong ty, nhii'ng nhan Sl,l'quan Iy chil eh6t cila C6ngty, nhung thanh vien m~t thi€ttrong gia dinh cila cae ea nhan nay ho~e eac ben lien k€t nay ho~c nhu'ng cong ty lien ket vo-i cae ea nhan nay eungdUQ'ecoi la ben lien quan,
Trong vi~c xem xet tung m6i quan h~ eila cae ben lien quan, dn ehu y to-i ban chiit eila m6i quan h~ehu kh6ng chihlnh thue phap Iy eila eac quan h~ do,
3 . TlEN VA cAe KHOAN TV'ONG f)lfONG TlEN
30109/2016 01/01/2016
Ti~n m~t
Ti~n gil'i ngan hang
Cae khoan tuang du'O'ngti~n
VND
210,295,313
15,013,265,403
26,000,309,695
VND
197,656,295
27,570,346,487
16,854,740,720
41,223,870,411 44,622,743,502
- 14 -
G4A Khu ph6 4, Phuong Tiln Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng NaiBao cao tai chinh
Cho ky k€ toan tir 01/07/2016 d€n30109/2016
CONG TV CO PHAN T~P f)OAN THEP HEN LEN
4 . CAC KHOAN f)AU TV' TAl CHiNH
a. Chung khoan kinh doanh
30/09/2016 0110112016Gia g6c Gia tr] hQ"PIy 0 ...·phong Gia g6c Gia tr] hop Iy 0...·phong
VND VND VND VND VND VND- r6ng gid tric6phiiu
KDC CP CTCP Kinh Do 3,493,732,750 2,642,500,000 (851,232,750) 3,493,732,750 1,701,000,000 (1,792)32,750)SHS CP_CTCP Chung khoan Sai Gon-Ha N9i 2,553,825,000 1,219,000,000 (1,334,825,000) 2,553,825,000 1,702,000,000 (851,825.000)SSI CP_CTCP Chung khoan Sai Gon 2,063,090,000 2,197,800,000TKC CP_CTCP Xay dung va Kinh doanh Dja 6e Tan Ky 2,067,065,000 1,188,825,000 (878,240,000) 2,067,065,000 1,098,075,000 (968,990.000 )veG CP_T6ng CTCP Xuat nhap Kh§u va Xay dung VN 1,538,773,677 1,801,160,000 2,529,227,990 2,240,380,800 (288,847.190)
Cac e6 phieu khac 6,135,717,259 3,355,363,708 (2,780,353,551 ) 10,184,196,576 7,776,721,665 (2.407.474.911 )
15,789,113,686 (5,844,651,30 I) 22,891,137,316 (6,309,869,851 )
b. f)§u tu· gop van vao don v] khac
30/09/2016 0110112016Gia g6c Gia tr] herpIy 0 ...·pheng Gia gac Gia tr] hop Iy 0 ...·phong
VND VND VND VND VND VND- Ciing ty con 511,690,228,801 511,690,228,801 511,690,228,801 489,846,977,954 (21,843,250,847)
Cong ty TNHH San xuat va Thuong rnai DaiPhuc 115,000,000,000 115,000,000,000 115,000,000,000 109,151,040,244 (5,848,959,756)Cong ty TNHH Thep Tay Nguyen 156,726,500,000 156,726,500,000 156,726,500,000 140,732,208,909 (15,994,291,091 )Cong ty TNHH M9t thanh vien ThepPhuc Ti€n 239,963,728,801 239,963,728,801 239,963,728,801 239,963,728,801
- Cong ty Lien doanh, Lienkit 172,800,000,000 172,800,000,000 172,800,000,000 172,800,000,000Cong ty c6 phftn Thep Bie Nam 172,800,000,000 172,800,000,000 172,800,000,000 172,800,000,000
684,490,228,801 684,490,228,801 684,490,228,801 662,646,977 ,954 (21,843,250,847)
- 15 -
CONG TY CO PHAN T~P 60AN THEP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao caotai chinh
Cho ky k€ toan ttl'01/07/2016 d€n 30109/2016
c. 6ftu nr gop v6n vao cac don vi khac:
6ftu tu· vao cong ty con
C6ng ty TNHH San xuat va Thuong mai Dai Phuc
C6ng ty TNHH Thep TayNguyen
C6ng ty TNHH M9t thanh vien Thep PhucTi€n
6ftu tu· vao cong ty lien k~t
Cong ty C6 phan Thep B~e Nam
30109/2016 01/01/2016
VND VND
511,690,228,801 511,690,228,801
115,000,000,000 115,000,000,000
156,726,500,000 156,726,500,000
239,963,728,801 239,963,728,801
172,800,000,000 172,800,000,000
172,800,000,000 172,800,000,000
6ftu tu vao cong ty con
Thong tin chi ti€tv~ cac cong tycon cua Congty vao ngay30109/2016 nhu sau:
Noi thanh I~p va hoatTen cong ty
Cong ty TNHH Sanxuat va Thuong mai
Dai Phuc
Cong ty TNHHThep Tay Nguyen
Cong ty TNHH M9tthanh vien ThepPhue Ti€n
d9ng
Thanh ph6H6 Chi Minh
Thanh ph6H6 Chi Minh
Thanh ph6Ha N9i
6ftu hI' vao cong ty lien k~t
TY I~ bieu quyet
95.83%
97.35%
100.00%
Ty I~ loi Ich Heat d9ng ehinh
95.83%San xu§tvakinh doanh thep
97.35%San xuat vakinh doanhthep
San xu§t va I100.00%
,kinh doanh thep
~?
Ten eongty
Thong tin chi ti€t v~ cae eong ty lien k€t eua Congty vao ngay30/09/2016 nhu sau:Nai thanh I~p va ho~td9ng
Ho~t d9ng ehinh
Cong tycll ph~nThep B~e Nam
Tinh D6ng Nai
5 . KHOAN PHAI THU KHAcH HANG
a. Phili thu clla khach hang ngin h:;tn
Chi nhanh Cong ty TNHH SX& TM Minh Ti€n
Cong ty TNHH Nha Thep Tri Vi~t
Cae d6i tUQ'ngkhae
c. Phili thu clla khach hang la cac ben lien
quan (chi ti~t t:;ti thuy~t minh s6 31)
TY I~bieu quy€t
48.00%
- 16 -
Ty I~ Iqi feh
San xu,it vakinh doanh thep
48.00%
30109/2016 01/0112016
VND
109,675,114,724
21,827,289,378
15,799,629,840
72,048,195,506
VND
46,224,847,391
46,224,847,391
29,072,684,654 60,475,353,722
106,700,201,113138,747,799,378
C6NGTyc6PHANT~PDOANTHtPTItNLtN
G4A Khu ph6 4, Phuong Tan Hi~p, Thimh ph6 Bien Bao cao tai chinh
Hoa, Tinh Dong Nai Cho ky k~ toan til'01/07/2016 d~n 30109/2016
6 · PHAI THU KHAc30109/2016 0110I120 16
VND VND
a. Ng~n han
T<;Imung 2,364,160,000 511,493,000
Phai thu tien lai 39,248,897
Cac khoan chihQ 1,153,804,155
Phai thu khac 337,164,899 95,308,770
2,701,324,899 1,799,854,822
7 · HANG TON KHO
30109/2016 01/01/2016
VND VND
Hang mua dang di duong 2,651,510,635 4,642,592,708
Nguyen lieu, v~t lieu 32,286,278
C6ng cu, dung cu 216,434,804 216,434,804
Chi phi san xuat kinh doanh do dang 1,727,917,922 1,727,917,922
Hang hoa 519,806,300,723 305,733,903,318~DI,l'phong giarn gia hang ton kho (27,905,956,500) (46,819,858,323) )
496,528,493,862 265,500,990,429
8 · TAl SAN DO DANG oAI H~N
30109/2016 0110112016
VND VND
b. Xay dung co' ban dO-dang
Xay dung chi nhanh tai Long Thanh 55,919,307,748 55,806,125,930
Xay dung nha kho tai Da Nang 23,042,918,351 18,902,227,417
Chi phi mua phan mem FBO 535,000,000 535,000,000
79,497,226,099 75,243,353,347
- 17 -
CONG TY CO PHAN T~P DoAN THEP TIEN LENG4A Khu ph6 4, Phuong Tan Hi~p, Thanh pho Bien Hoa, Tinh 86ng BaD cao tai chfnhNai Cho ky k~ toan tu 01/07/2016 d~n30109/2016
9 . TAl SAN CO DINH HUU HiNH
Nha cira, v~tkienMay moe, thietbi
Phuong tien van tai, Thi~t bi, dung CI,I Hi san c6 dinhCQng
true truyen diin quanly khac
VND VND VND VND VND VND
NGUYENGIA
S5 dir dfiu ky 41,680,807,170 2,394,427,688 21,874,608,071 733,510,909 263,870,503 66,947,224,341
Mua trong ky
Tang khac
Thanh ly, nhuong ban
Giam khac
S5 duocu5iky 41,680,807,170 2,394,427,688 21,874,608,071 733,510,909 263,870,503 66,947,224,341GIA TRl HAO MON LOy KE
S5 duodfiu ky 5,328,186,043 2,120,233,910 13,953,241,357 403,206,831 263,870,503 22,068,738,644
Trich khau hao 833,596,920 100,708,137 1,576,597,834 77,771,578 2,588,674,469Tang khac
Thanh ly, nhuong ban
Giam khac
S5 duocu5iky 6,161,782,963 2,220,942,047 15,529,839,191 480,978,409 263,870,503 24,657,413,113
GIA TRJ CON L~I
S5 duodfiu ky 36,352,621,127 274,193,778 7,921,366,714 330,304,078 44,878,485,697
S5 duocu5i ky 35,519,024,207 173,485,641 6,344,768,880 252,532,500 42,289,811,228
- 18 -
CONG TY CO PHAN T~P DOAN THEP TIEN LENG4A Khu ph6 4, Phuong Tan Hiep, Thanh pho Bien Hoa, Tinh Dong
Nai
Bao cao taichinhCho ky k~ toan til' 01/07/20 16 o~n30109/2016
10 . TAl SAN CO WNH VO HINH
Gia tri quyen su' dungo§t
Ph§n mem may tinh Ci)ng
VND VND VND
NGUYEN GIAS6 duooftu ky
Mua sam rnoiThanh ly, nhuong banS6 duocu6i ky
GIA TRJ HAO MON LUY KE
S6 duooftu ky
Trich khau hao
Thanh ly, nhuong banS6 duocU6ikyGIA TRY eON L~lS6 duooftu kyS6 duocU6iky
66,494,044,627 83,500,000 66,577,544,627
66,494,044,627 83,500,000 66,577,544,627
83,500,000 83,500,000
83,500,000 83,500,000
66,494,044,627 66,494,044,62766,494,044,62766,494,044,627
11 . CHI PHi TRA TRUOe
30109/2016 01/0112016VND VND
a. Ng~n han 1,095,603,026 41,480,196Cong cu, dung cu xuat dung 20,836,362 41,480,196Cac khoan khac 1,074,766,664
b. Dai han 182,026,298 506,066,703Cong cu, dung cu xuat dung 182,026,298 506,066,703
1,277,629,324 547,546,899
- 19 -
CONG TY CO PHAN T~P DOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh pho Bien Hoa, Tinh Dang NaiBaa cao tai chinh
Cho ky k~ toan nr01/07/20 16 d~n30109/2016
12 YAY YA NO' THUE TAl CHiNH
01/0112016 Trong nam 30/09/2016
Gia tr]S6co
Tang Giam Gia tr]seco
kha nang tra nQ' kha nang tra nQ'
YND YND VND YND YND VND
a. Yay ng~n han
Ng.hang TMCP A Chau CN Dang Nai (ACB) 16,540,000,000 16,540,000,000 132,885,000,000 94,171,000,000 55,254,000,000 55,254,000,000
Ng.hang TMCP NgoaiThuong - PGD Arnata- CN KCNE 129,836,156,179 129,836,156,179 247,766,237,207 237,455,822,410 140,146,570,976 140,146,570,976
Ng.hang TMCP Quan DQi_CN Dang Nai (MB Bank) 9,705,820,787 9,705,820,787 32,919,121,530 15,395,820,787 27,229,121,530 27,229,121,530
Ng.hang TMCP SGTT CN Dang Nai (Sacombank) 17,957,000,000 17,957,000,000 145,538,840,040 132,935,840,040 30,560,000,000 30,560,000,000
Ng.hang TMCP Sai Gon Ha NQi (SHB) CN Dang Nai 8,508,920,041 8,508,920,041
Ng.hang TNHH Indovina CN Tan Binh 11,974,000,000 11,974,000,000 11,974,000,000
Ng.hang TNHH MTY HSBC-CN TP HCM 39,133,489,984 39,133,489,984 39,133,489,984
Ng.hang TMCP C6ng Thuong - CN KCN Bien Hoa 98,906,395,021 98,906,395,021 163,181,756,321 180,945,880,367 81,142,270,975 81,142,270,975
Ng.hang TMCP YN Thinh YUQl1gCN HCM (YPBank) 46,763,849,158 46,763,849,158 80,385,950,603 46,763,849,158 80,385,950,603 80,385,950,603
Yay t6 chirc va ca nhan khac 6,983,685,279 6,983,685,279 128,878,868,368 88,123,939,800 47,738,613,847 47,738,613,847
377,800,396,408 377,800,396,408 940,064,694,110 855,408,562,587 462,456,527,931 462,456,527,931
13 . THUE YA cAc KHoAN PHAI NOP NHA NU"OC
S6 phai thu d~ukY S6 phai nQP d~u S6 phai nQPtrong S6 dll thuc nQPS6 phai thu cuoiky
S6 phai nQp cuoi
kY trong kYYND YND YND VND VND YND
Thu~ Gia tri gia tang 60,488,226,562 60,488,226,562
Thu~ Thu nhap doanh nghiep 1,971,217,077 23,593,522,570 1,928,049,091 19,694,256,402
Thu~ Thu nhap ca nhan 1,038,287,349 257,773,877 1,207,577 ,328 88,483,898
Cac loai thue khac 9,000,000 9,000,000
1,971,217,077 1,038,287,349 84,348,523,009 63,632,852,981 19,782,740,300
Quyet toan thue cua C6ng ty se chiu su kiem tra cua co quan thu~. Do viec ap dung lu~t va cae qui dinh v~ thu~ d6iv6i nhi~u lo~i giao dich khac nhau co th~ dUQcgiai thich thea nhi~u cachkhac nhau, s6 thu~ dUQ'ctrinh bay tren Bao cao tai chinh co th~ bi thay d6i thea quy~t dinh cuaCO' quan thu~,
- 20 -
CONG TY CO PHAN T~P DOAN THEP TIEN LEN
G4A Khu pho 4, Phuong Tan Hiep, Thanh ph6 Bien
Hoa, Tinh Dong Nai
BaD CaD tai chinh
Cho ky k€ toan tu01/07/2016 den 30109/2016
14 . PHAI TRA NGU'CH BAN
30109/2016
3. Phai tra ngu'o'i ban ng~n han
BRIGHT RUBY RESOURCES PTE LEMITED
C6ng ty TNHH Vy Hong Loan
C6ng Ty TNHH Marubeni-Itoehu Steel Vi~t Nam
C6ng ty TNHH Metal one Vietnam
Cac d6i tuong khac
VND
123,120,645,394
56,490,458,728
66,079,909,673
550,276,993
c. Phai tra ngtro'iban la cac ben lien quan(chi ti~t tai thuyet minh sa31)
] 23,120,645,394
15 . PHAI TRA KHAc
30109/2016
VND
a. Ng~n han
Kinh phi e6ng doan
Bao hi~m xii hi,Ji
Bao hiern y t€Bao hiernth§t nghiep
cll nrc, loi nhuan phai tra
Cac khoan phai tra, phai nop khac
256,826,428
191,658,144
69,194,475
30,753,100
8,032,500
567,482,319
1,123,946,966
- 21 -
01/0112016
VND
84,264,139,188
10,659,922,358
8,012,376,695
64,879,048,730
712,791,405
184,264,139,188
01/01/2016
VND
256,182,318
44,116,789
8,032,500
772,672,362
1,081,003,969
CONG TY CO PHAN TAP f)OAN THEP TlEN LEN
G4A Khu ph6 4, Phuo-ng Tan Hi~p, Thanh pho Bien H6a,Tinh Dong Nai
Bao cao tai chinh
Cho kY k~ toan til 01107/20 16 d~n 30109/2016
16 VON CHU SOHUU
a) Bang d6i chieu bi~n dQngcua v6n chu sO'hfru
V6n d~utu cua Chu
sohiru
Til' 01/0112015 f)~N30/09/2015
S6 duod§uky trurrc
Tang v6n trongnam
Ulill6 trong nam
Chi tra c6 nrc nam truce
Hi phat hanhcll phieu quy
S6 duocU6iky trurrc
Til' 01/01/2016 f)~N 30/09/2016
S6 duodh ky nay
Tang v6n trong nam
Uii/16 trong nam
Chi tra c6 nrc nam truce
Hi phat hanh cll phieu quyS6 duocu6iky nay
b) Chi ti~t v6n d§u tu cua chii so'htru
Thang du v6n c6ph~n CQng
VND
943,494,748,809
48,751,019,860
(89,679.048.790)
902,566,719,879
824,027,742,089
140,092,652,403
964,120,394,492
Cuoi ky Tyl~ £)~uky Ty I~VND (%) VND (%)
V6n gop cua Ong Nguyen Manh Ha 165,254,400,000 19.52% 156,789,400,000 18.52%
V6n gop cua Ba Ph:;uTIThi H6ng 95,898,420,000 11.33% 95,898,420,000 11.33%
V6n gop cua Ong Nguy@nVan Quang 79,792,900,000 9.43% 79,792,900,000 9.43%
V6n gop Cllad6i tU'<;mgkMc 496,516,559,210 58.66% 504,981,559,210 59.66%
c6 phi~u quy 8,993,360,790 1.06% 8,993,360,790 1.06%
846,455,640,000 100.00% 846,455,640,000 100.00%
C6phieu quyQuy d~u tu phat Loi nhuan chua phan
trien ph6i------~VND VNDVND VND VND
806,856,880,000 21,743,395,153 12,614,680,651 102,279,793,005
(8,993,360,790)
48,751,019,860
(80,685,688,000)
806,856,880,000 21,743,395,153 (8,993,360,790) 12,614,680,651 70,345,124,865
846,455,640,000 21,743,395,153 (8,993,360,790) 12,614,680,651 (47,792,612,925)
140,092,652,403
846,455,640,000 21,743,395,153 (8,993,360,790) 12,614,680,651 92,300,039,478
- 22 -
.I1~J.y......l -..,L>" _ ,., .... ,\
CONG TV CO PHAN T ~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien
Hoa, Tinh Dong Nai
Bao cao tai chinh
Cho ky k€ toan tu01107/2016 d€n 30109/2016
c) Cac giao djch v~ vBn v6'i cac chu so' huu va phan phBi c6 nrc, chia 1Q'inhu~nro 01/0112016 d€n ro 01/01/2015 d€n
30/0912016 30109/2015
VND VND
V6n d§u tu cua chusa hnu 846,455,640,000 806,856,880,000
- V6n gop eMunam 846,455,640,000 806,856,880,000
- v6n gop tangtrong niim
- v6n gop giamtrong ndm
- V6n gop cuoi ndm 846,455,640,000 806,856,880,000
C6 nrc, loi nhuan da chia 80,685,688,000
d) csphi~u ~'"
30109/2016 01/0112016..,~
S6 luong c6phieu dang ky phat hanh:<
84,645,564 84,645,564.
S6 luong c6phieu da ban ra cong chung 84,645,564 84,645'1p4 1:-csphiJu phd thong 84,645,564 84,645,564 <,
I"(
S6 IU9'l1gc6phieu duoc mua lai 1,460,000 1,460,000;;;;;
-csphieu phd thong 1,460,000 1,460,000
S6 luong c6phieu dang luu hanh 83,185,564 83,185,564
-csphieu ph6 thong 83,185,564 83,185,564
M~nh gia c6phieu da luu hanh (VND) 10,000 10,000
e) Cac quy clIng ty30109/2016 01/01/2016
VND VND
Quy d§u tu phat tri~n 12,614,680,651 12,614,680,6,51
12,614,680,651 12,614,680,651
17 . cAc KHOAN Ml)C NGOAI BANG CAN DOl KE ToAN
30/09/2016 01101/2016
USD USD
c. Ngo~i t~ cac lo~i
D6ng Dollar My (USD) 28,776,60 53,625.66
18 . TONG DOANH THU BAN HANG vA CUNG CAP DICH Vl)Tir 01/07/2016 d€n Ttl' 01/07/2015 d~n
30109/2016 30109/2015
VND VND
a. Doanh thu
Doanh thu ban hang hoa 479,146,299,565 393,435,948,723
Doanh thu cung dp djchV\I 259,525,055 3,948,117,523
479,405,824,620 397,384,066,246
b. Doanh thu d6i v6'i cac ben lien quan
(chi ti~t t~i thuy~t minh sB 31) 127,574,708,136 135,254,708,815
•- 23-
CONG TY CO PHAN T ~P DoAN THEP TlEN LEN
G4A Khu ph6 4, Phuong Tiln Hiep, Thanh ph6 Bien Bao cao tai chinhHoa, Tinh D6ng Nai Cho ky k~ toan nr 01/07/2016 d~n 30109/2016
19 . cAc KHOAN GIAM TRU DOANH THUl'"
TiT 01/07/2016 d~n TiT 01/0712015 d~n30109/2016 30109/2015
VND VNOGiam gia hang ban 26,974,800Hang ban b] tra lai 41,956,357
68,931,157
20 . GIA VON HANG BAN
Tic 01107/2016 d~n Tic 01/07/2015 d~n30109/2016 30109/2015
VND V~D ~Gia v6n cua hang h6a dil ban
,421,531,839,061 381,005,45~,1'74 "\
..J.)
421,531,839,061 381,005,458,174 )1'(,J,
21 . DOANlI THU HO~T DONG TAl CHlNH ,...TiT 01107/2016 d~n TiT 01/07/2015 d~n
),._30109/2016 30109/2015
VND VNDLili ti€n gtri, lili cho vay v6n 190,435,700 369,911,334Chiet khau thanh toan, lili ban hang tra cham 4,115,970Ui tic thanh I)' cac khoan d§u tu ngan han, dai han 191,516,320 102,729,4{l0C6 nrc, IQ'inhuan duoc chia 240,428,800 46,520,287,6.00Lai chenh lech ty gia phat sinh trongky 252,050,981 313,557,308
878,547,771 47,306,485,642
22 . CHI PHi TAl CHiNH
Tic 01/07/20 16d~n Tic 01/07/2015 d~n30109/2016 30109/2015
VND VNDLai ti€n vay 6,629,708,916 5,709,605,576L6 do thanh I)' cac khoan d§u tu ngan han, dai han 35,014,997
}' -L6 chenh lech ty gia phat sinh trongky .",
3,903,727 2,305,96~,9,88Hoan nhap/Dir phong giam gia cac khoan d§u nr (429,048,920) 2,719,991,290Chi phi tai chfnh khac 5,348,915 141,999,975
6,244,927,635 10,877,559,829
23 . THU NH~P KHAcTir 01/07/2016 d~n Tir 01/07/2015 d~n
30109/2016 30109/2015
VND VNDThu nh?p khac 484,546,586 64,369,~10
\'
484,546,586 64,36~,510
- 24-
CONG TV CO PHAN T~P DOAN THEP TIENLENG4A KIm ph6 4, Phuong TanHiep, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chinhCho ky k~ toan tir 01/07/2016 d~n 30109/2016
24 . CHI PHi KHAcTil 01/07/2016 den
30/09/2016Til 01/07/2015 den
30109/2015
Chi phi khac
VND
40,613,300
VND
340,253
40,613,300 340,253
25 . CHI PHi BAN HANG vA CHI PHi QuAN LY DOANH NGHI~P
Til 01/07/2016 d~n Til 0110712015d~n30109/2016 30109/20IS"
VND VND
a. Chi phi ban hang 6,348,263,745 4,724,572,846 -t
Chi phi nguyen lieu, v~t lieu, d6 dung 27,357,575 48,949,618 r-Chi phi nhan cong 1,807,818,591 1,456,266,081 F
Chi phi kh§u hao tai san c6 dinh 376,840,120 415,874,754 ),
Chi phi djch V\I mua ngoai 694,540,184 1,439,382,386 ~Chi phi khac bang ti€n 3,441,707,275 1,364,100,007
\
=b. Chi phi quan Iy doanh nghi~p 2,785, t 10,822 2,602,619,880
Chi phi nguyen lieu, v~t lieu, 06 dung 70,473,459 299,874,983
Chi phi nhan cong 1,292,928,251 1,153,302,~6
Chi phi khau hao tai san c6 dinh 466,164,567 472,762,680
Chi phi djch vu mua ngoai 757,194,774 614,047,561
Chi phi khac bang ti€n 198,349,771 62,632,500
9,133,374,567 7,327,192,726
26 . CHI PHi sAN XUA.T KINH DOANH THEO YEU TO
Hoat o(\ng cua cong ty chu y~u la hoat o(\ng thuong mai, vi v~y Cong ty khong thuyet minh chi phi san xuat kinhdoanh thee y~u t6, do oa thuyet minh cac y~u t6 cua chi phi ban hang va chi phi quanIy doanh nghiep tai Thuyetminh s625
27 . THUE THU NH~ DOANH NGHI~P
Thu~ thu nh~p doanh nghiep hi~n hanh
Tong loi nhuan k~ toan truce thu~
Cae khoan oi€u chinh tang
- Chiphi kh6ng h9P l¢
Til 01107/2016 o~n Til 01107/20 15o~n30109/2016 30109/2015
VND VND
43,818,164,414 45,475,439,259
4,893,546,397 2,207,877,858
4,893,546,397 2,207,877,858
(240,428,800) (46,520,287,600)
(240,428,800) (46,520.287,600)Cae khoan di€u chinh giam
- cd tu-c,19'i nhu(m aU9'C chia
Chuy@n16cae nam tru6c
T6ng thu nh~p tinh thu~
TI1U~su~t Thu€ thu nh~p doanh nghi~p hi~n hanh
48,471,282,011 1,163,029,517
20% 22%
- 25-
- - -----
CONG TV CO PHA.N T ~P DOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tlnh D6ng Nai
Bao cao tal chinh
Cho ky k~ toan nr 01/07/20 16 d~n30109/2016
Chi phi thu~ Thunhap doanh nghiep tinh tren thu nhapchju thuenam hien hanh 9,694,256,402 255,866,493
Chi phi thu~ thu nh~p doanh nghi~p hi~nhanh 9,694,256,402 255,866,493
28 . CONG Cl,I TAl CHiNH
Cac loal cfmg cutai chinh cua Congty
Gia tri s6 k~ toan
30109/2016 0110112016
Gia g6c 01/ phong Gia g6c OI,l'Ehb'~gI
VND VNO VNO VNDTa] san tai chfnhTien va cac khoan 41,223,870,411 44,622,743,502tuong duong tien ..Phai thu khach hang, 141,449,124,277 108,500,055,935 J
phai thu khac (
Phai thu ve cho vay 342,810,458 f:
ngan han .,D§u tu ngan han 15,789,113,686 (5,844,651,301) 22,891,137,316 (6,309,869,851 ) ID§u tu dai han -
i
198,462,108,374 {5,844,651,301) 176,356,747,211 (6,309,869,8511)
Gia tri s6 k~ toan
30109/2016 01/0112016
VND VNONQ'phai tra tai chinh
Yay va no'
Phai tra nguoi ban, phai tra khac
Chi phi phai tra
462,456,527,931
124,244,592,360
377,800,396,408
85,345,143,157
421,837,309
463,567,376,874,5!t
Thong tu 210/2009/TT-BTC va cac quy dinh hi~n hanh yeu du trlnh bay Bao cao tai chinh va thuy~t minh thong tind6i v6'i cong C\ltai chinh nhung khong dua ra cac huang dfrn tuang duang cho vi~c danh gia va ghi nh~n gia tri hQ'p1ycua cac tai san tai chinh vang phai tra tai chinh, ngo~i trir cac khoan trich I~p d\l' phong nQ'phai thu kh6 doi va d\l'phOng giam gia cac khoan d§u tu chung khoan dil duQ'c neu chi ti~t t~i cac Thuy~t minh lien quan, Vi v~y, Cong tychua danh gia gia tri hgp Iy clm tai san tai chinh vang phii tra tai chinh t~i ngay k~t thuc nien d(l k~ toan.
586,701,120,291
Quao Iy rui ro tai chinh
Rui ro tai chinh cua Cong ty bao g6m riii ro thitruang, riii ro tin d\lng va riii ro thanh khofm. C6ng ty dil xay dl,l'ngh~th6ng ki@msoat nhim dam baoSl/ can b~nga mll'Chgp 19 giu'a chi phi riii ro phat sinh va chi phi quan19 nli ro.. Ban'Giam d6c Cong ty c6 trach nhi~m thee doi quy trinh quan19 rui ro d@dam baoSl/ can bing hgp19 giU'a rui rO,yaki@msoat ruiroo
Rlli ro thi I"dmg
Ho~t d(lng kinh doanh cua Cong ty se chu y~u chiu rui1'0khi c6 Sl! thay d6i v€ gia, ty gia h6i doai va lili suM.
- 26-
CONG TV CO PHAN T.:\P floAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chlnh
Cho ky k@toan tir01107/20 I 6 den 30109/20 I 6
Rui ro vB gia:
Cong ty chju rui ro vB gia cua cac cong cuv6n phat sinh til' cac khoand~u nr c6 phieu ngan han va dai hando tinhkhong chac chanvB gia nrong lai cua c6 phieu d~u tu, Cac khoand~u tir c6 phieu dai han diroc namgifr voi muc dichchien luoc lau dai, taithai diem k@tthuc nam taichinh Cong ty chua e6 k@hoach ban cac khoand~u tu nay.
Rui ro v€ ty gia h6i doai:
Cong ty chiu rui ro v€ ty gia do gia trj hQ'PIy cua cae lu6ng ti€n trong tuong lai cua mQt cong C\l tai chinh se b)@ndQng thea nMng thay d6i cua 1)' gia ngo~i t~ khi cae khoan vay, doanh thu va chi ph! cua Cong ty dUQ'eth\l'c h'i~nbing dO'nvi ti€n t~ khac v6i d6ng Vi~t Nam.
Rui ro v€ lili sufit:
Cong ty chiu ruiro vB liii sufit do gia tri hQ'PIy cua cae lu6ng ti€n trong tuang lai cua m(\t cong e\l tai chinh se bi€nd(\ng thea nhfrng thay d6i cua liii sufit thi truOng khi Cong ty e6 phat sinh cac kho<'mti€n gu'i c6 ho?c khong c6 kyh\ln, cae khoan vay va nq chiu liii su§.t tha n6i. Cong ty quanIy fui fO !iii su§.t bing each phiin tieh tinh hinh c~nhtranh tren thi truOng d€ c6 duqc cae !iii su§.t c6!qi cho m\lC dich cua Cong ty. )
rl
Rii i TO tfn d{lIlg
RiH ro tin dl,mg la rui ro rna m(\t ben tham gia trong mQt eong Cl,ltai ehinh ho?c hQ'P d6ng khong c6 kha nang th~chi~n duqc nghiaVl,I eua minh d~n d€n t6n th§.t v€ tai chinh cho Cong ty. Cong ty c6 eac rui ro tin dl,lng tu ho~t d(\ngdi)ng sfm xu§.t kinh doanh (chu y€u d6i v6i cac khoan phai thu khach hang) va ho~t d(\ng Uti chinh (bao g6m ti€n gt:ringiin hang, cho vay va cae cong Cl,ltai chinh khae).
Tu 1 namtr6 xu6ng
Tren 1 namd€n 5 nam Tren 5 nam Ci)ng
VND VND VND VND
T~i 30/09/2016TiBn va cac khoantuong duong tiBn
Phai thu khach hang,phai thu khacPhiii thu vB cho vayng~n h~n
D~u tu ng~n h\ln
41,223,870,411 4 I ,223,870,4 11
141,449,124,277 141,449,124,2,77
9,944,462,385 9,944,462,385
192,617,457,073 192,617,457,073
T~i 0110112016Ti€n va cac khoiin 44,622,743,502 44,622,743,502
wang duong ti€nPhiii thu khach hang, 108,500,055,935 108,500,055,935
phiii thu khacPhai thu v€ eho vay 342,8 10,458 342,810,458
ng~n h<;ln
D~u tu ng~n h~n 16,58 I ,267,465 16,58 I ,267,465
170,046,877 ,360 170,046,877 ,360
- 27-
CONG TV CO PHAN T~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh D6ng Nai
BaD CaD tili chlnh
Cho ky k~ toan tu01/07/20 16 d~n30109/2016
Rili ro tltanlt khoan
Rui ro thanh khoan la rul ro Cong ty g~p kho khan khi thuc hien cac nghlaV\I tai chfnh do thieu v6n, Rui ro thanhkhoan cua Cong ty chu y~u phat sinh nr viec cac tai san tai chlnh va no phai tra tai chlnh co cac thai di€m dao hankhac nhau.
Thai han thanh toan cua cac khoan no phai tra tai chlnh dua tren cac khoan thanh toan du kien theohQ'1'd6ng (trenco sadong ti€n cua cac khoan gee)nhir sau:
Tu 1 nam Tren 1 narntro xuong d~n 5 narn
VND VND
T~i 30/09/2016Yay va no 462,456,527,931
Phai tra nguai ban, 124,244,592,360phili tra khac
Chi phi phai tra
586,701,120,291
T~i 01/01/2016Yay va ng 377,800,396,408
Phili tra ngu'ai ban, 85,345,143,157phai tra khac
Chi phi phili tra 421,837,309
463,567,376,874
Tren 5 narn CongVND VND
462,456,527,931
124,244,592,360
586,701,120,291
'1
1
'1[I
377,800,396,408
85,345,143,157
421,837,309
463,567,376,874
Cong ty cho r[mg ml),c 0(>t~p trung riii ro 06i vai vi~c tra n9' la th~p, Cong ty c6 kha nang thanh toan cackhoan n9'o@nhl;1ntil dong ti€n tir hOl;1tdQng kinh doanh va ti€n thu til cac tai sim tai chinh dao hl;1n,
29 . NHUNG sl/ KI~N PHAT SINH SAU NGAV KET TRUC KY KE ToAN NAM
Khong co S\l' ki~n trQ'ng y~u nao xt'ty ra sau ngay l~p Bao cao tai chinh doi hoi dugc di€u chinh hay cong b6 tren Baocao tai chinh,
30 . BAo cAo BO PR~N
HOl;1td(>ngthuong nwi chi@mtren 90% ty trQ'ngtoan b(>hOl;1to(>ngcua Cong ty va chu y~u di~n ra tren lanh th6 Vi~tNam, do d6 Cong ty khong l~p bao cao b(>ph~n theo lTnhV\I'C kinh doanh va khuVlJC dja Iy,
- 28-
---------------
c6NGTyc6PHANT~PfloANTHtPTItNLiN
G4A KIm ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Bao cao tai chinh
Boa, Tinll D6ng Nai Cho ky ke toan tu01107/20 16 d~n 30109/2016
31 . NGHI~P V() vA so DV VOl cAc BiN LIEN QUAN
Trong kQ, Cong I}! co giao dich v6'i cdc bell/Mil (llum nlur sau:
Tu 01107/2016 d€n re 01107/2015 d€nM6i guan h~ 30109/2016 30/09/2015
Doanh thu ban hang, cung c§p djch vu 127,574,708,136 135,254,708,815
C6ng ty TNHH Thep Tay Nguyen C6ng ty con 38,498,806,526 38,776,065,582
C6ng ty TNHH San xu~t va Thirong mai DaiC6ng ty con 54,292,234,615 86,654,864,417Phuc
Cong ty TNHH M9t thanhvien Thep PhucC6ng ty con 10,446,642,896 758,087,469Ti~n
Cong ty C6 phdnThep B~c Nam C6ng ty lien k€t 24,337,024,099 9,065,691,327
Mua v~t tu, hang hoa, djch vu 114,696,077,637 90,563,390,625,~<,
C6ng ty TNHH Thepra,Nguyen Cong ty con 37,604,463,413 23,677 ,497 ,969T
C6ng ty TNHH San xuat va Thuong mai DaiCong ty con
EPhuc 51,598,349,080 43,880,730,582
C6ng ty TNHH M9t thanh vien Thep Phuc/
C6ng ty con 5,374,297,214~c
Ti€n 2,005,199,936 ~
C6ng ty TNHH San xu~t va Thuong mai Phuc C6ng ty con gian3,924,019,296 3,027,279,150Ti€n Hung Yen ti€p
C6ng ty C6 phan Thep B~c Nam Cong ty lien ket 19,564,045,912 14,603,585,650
SO d,r v6'i cdc bell lien g_tlal1lai I1gil}!kit thuc kQ k€ to(ill:
M6i guan h~ 30109/2016 0110112016
Phili thu ve cho vay ngiln h~n 342,810,458f'
C6ng ty TNHH Thep Tay Nguyen C6ng ty con 107,446,458
C6ng ty TNHH San xu~t va Thuang mi;liDi;li .Phuc
C6ng ty con 235,364,000
Phili thu tien hang 29,072,684,654 60,475,353,722
C6ng ty TNHH Thep Tay Nguyen C6ng ty con 4,176,343,917 19,554,171,564
C6ng ty TNHH San xu~t va Thuang mi;liDi;liC6ng ty con 16,741,011,704 538,940,728
PhucC6ng ty TNHH M9t thanh vien Thep Phuc
C6ng ty con 8,155,329,033Ti€nC6ng ty TNHH San xu~t va Thuong mi;liPhuc C6ng ty con gian
4,610,436,925Ti~n Hung Yen ti€p
C6ng ty C6 phAn Thep B~c Nam C6ng ty lien k€t 35,771,804,505
Tril trU"()'Ccho ngu'i'ri ban
C6ng ty C6 phdn Thep B~c Nam
10,882,940,264
C6ng ty lien k€t 10,882,940,264
- 29-
CONG TY CO PHAN TAP f)OAN TllEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao caotai chinh
Cho ky k~ toanttr 01/07/2016 o~n 30109/2016
Phiii tim "hac
C6ng ty TNHH Thep Tay Nguyen C6ng ty con
Cong ty C6 phan Thep B~e Nam Cong ty lien k~t
Nguot mua trii trutrc
Cong ty C6 phAnThep B~e Nam Cong ty lien k~t
Phiii tra "hac
Cong ty TNHH M9t thanh vien Thep PhucTi~n Cong ty con
Cong ty con gianti~p
Cong ty TNHH Phue Ti~11HaiPhong
Ti~n yay phiii tra
Ong Nguy~n Manh Ha
Ba Pham Thi Hong
Chu tich HDQT
T6ng Giam D6e
Giao dicit v6'i C{lc ben lien {{tum klulc nlur salt:
Thu nhap cua Ban Teng Giam 06e va H9i06ng Quan tri
32 . soLI~U SO SANH
258,864,230 1,153,804,155
258,864,230 714,583,380
439,220,775
2,430,343,568
2,430,343,568
90,944,471 89,684,471
80,944,471 79,684,471
10,000,000 10,000,000
'i
46,678,613,847 3,572,970,130
13,588,038,446 1,701,518,738
33,090,575,40I 1,87I,45I,392
TCr 01107/2016 o~n30109/2016
TCr 01/07/2015 o~n30109/2015
610,840,192 673,072,057
se li~u so sanh trenBang Can 06i k~ toanva cac thuyetminh tuong irng la s6 li~ucua Bao cao taichinh chonam taichlnh k~t thuc I1gay 31 thang 12 nam 2015 011oU'Q'cCong ty TNHH Hang Ki6m toan AASC ki6m toan, S6 Ii~u trenBao cao K~t qua hO\lt 09ng kinh doanh, Bao cao lU'uchuy6n ti~n t~ va eac thuy~t minh tU'O'I1g(mg la s6 li~u eua Baocao tai chinh cho ky k~ toal1 tir ngay01/01/2015 0~11ngay30109/2015,
~ Thj K;m Loa"
K~ toan tm6ng
DB Thj Kim Dung
Ngu'o'i I~p
D6ng Nai, ngay14 th(mg 10 nam 2016
- 30-
Chu tich H9i 06ng quan tri
CONG TY CO PHAN T~P DoAN THEP TlEN LEN
G4A- KP4 - P.Tan Hiep - Bien Hoa - Dang Nai Bao do tai chinh
Cho ky k~ toan tu01107/2016 d~n 30109/2016
Kinh grri : {IY BAN CHUNGKHoAN NHA NUaC-soGIAO DICH CHUNG KHOAN TP HO CHi MINH
v~viec : Giai trinh chenh lech s6 li~u tren bao cao k~t qua hoat dQng kinh doanh quy 3 nam 2016 va clingky narn truce :Dan vi tin on$!
CHITlEU Ma ThuyCt Quy 3-2016 Quy 3-2015 Chenh I~ch Nguyen nhan
sa minh
1 2 3 4 5 6= (4-5) 7
1. Doanh thu ban hang va cung Clip djchVI} 01 18 479,405,824,620 397,384,066,246 82,021,758,374 Do tinh hinh kinh te xii hQi 9 thang daunarn 2016 dii phuc
h6i, tinh hinh kinh t~ th~ gioi co dau hieu chuyen bi~n tich
cue va nhu cfru sir dung nguyen v~t lieu cho cac cong trinhd~u nr nhi~u d§n d~n doanh thu ban tang so voi clingkynam truce.
2. Cac khoan giamtnr doanh thu 02 19 - 68,931,157 (68,931,157)
3. Doanh thu thuan ban hang va cung dp djchvI} 10 479,405,824,620 397,315,135,089 82,090,689,531
4. Gia van hang ban 11 20 421,531,839,061 381,005,458,174 40,526,380,887 Doanh thuky nay tang d§n d~n gia v6n cling tang nrong(mg.
5. L9'j nhuan gQPv~ ban hang va cung dp djch 20 57,873,985,559 16,309,676,915 41,564,308,644 Lgi nhu~n gQP ban hang tang cao so v6i clingkY nam
vI} tru6c la do d~u nam gia thep tren thj truong th~ gi6i tang
cao d§n d~n gia thep trong nu6c dIng bi~n dQng m?Uh va
cong ty co nh~p m6idugc lugng hang t6n kho gia thfrp
nen d§n d~n Igi nhu~n gQP tang mQt cach dQt bi~n so v6i
cling kY nam tru6c.
6. Doanh thu ho?t dQng tai chinh 21 21 878,547,771 47,306,485,642 (46,427,937,871) Doanh thu ho?t dong tai chinhkY nay giam so v6i clingkYtru6c la dokY nay khong chia Igi nhu~ntir cac cong ty con.
7. Chi phi tai chinh 22 22 6,244,927,635 10,877 ,559,829 (4,632,632,194)Chi phi tai chinh kY nay giam la do khong phai trich dl,f
phong d~utu tai chinh.
Trong do: Chi phi iiii vay 23 6,629,708,916 5,709,605,576 920,103,340
8. Chi phi ban hang 25 25 6,348,263,745 4,724,572,846 1,623,690,899,
'h tJ,
- .,)! - - 31 - .,~"" _,.')" ~.//
CHI TIEU Mil Thuyet Quy 3-2016 Quy 3-2015 Chenh I~ch Nguyen nhan
so minh
1 2 3 4 5 6=(4-5) 7
9. Chi phi quan Iy doanh nghiep 26 25 2,785,110,822 2,602,619,880 182,490,942
10. Lo'i nhuan thu~n tir heat dQng kinh doanh 30 43,374,231,128 45,411,410,002 (2,037,178,874) Do mot s6 nguyen nhan neu tren nen diin d€n loi nhuan
truce thu~kY nay giam so voi cungky nam truce
11. Thu nhap khac 31 23 484,546,586 64,369,510 420,177 ,076 \
12. Chi phi khac 32 24 40,613,300 340,253 40,273,047
13. LQ'inhuan khac 40 443,933,286 64,029,257 379,904,029
14. T6ng lQ'jnhuan k~ toan trunc thu~ 50 43,818,164,414 45,475,439,259 (1,657,274,845) Do mot s6 nguyennhan chuy€u tren nendiin d~n t6ng loi
nhuan k~ toan tnroc thu~ giam tuong irng,
15, Chi phi thu~ thu nhap doanh nghiep hien hanh 51 27 9,694,256,402 255,866,494 9,438,389,908
16, Chi phi thue thu nhap doanh nghiep hoan lai 52 - - -
17. Lgi nhu~n sau thu~ thu nh~p doanh nghi~p 60 34,123,908,012 45,219,572,765 (11,095,664,753)Loi nhuan sau thu~ TNDNIcy nay thftp hon so voi cungIcynam tnroc lado ky truce co nh~n chia liiinr cong ty con
dii trir thue TNDN tai nguon.
N"~~====~~__Chu tjch HQi dbng quan trj
D6 Thj Kim Dung
Nguai l~p
~. ,/ -32- ~
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