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CONGTY copHAN MAY SONG HONGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
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BAo cAo TAI CHiNH DA DUQC KIEM ToAN
CHO NAM TAl CHiNH KET THUC NGAY 31 THANG 12 NAM 2017
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CONG TY cozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBApHANMAY SONG HONGS6 105, dirong Nguyen Dire Thuan, phuong Thong Nhat, thanh ph6 Nam Dinh, tinh Nam D.
BAo eAo CllA can TJCH HOI DONG QuAN TRJvA BAN TONG G M DOC
Chu tich HQi d6ng Quantri va Ban T6ng Giam d6c Congty C6 phan May ~ong H6ng (g !i ~t la "Congty") d~trinh bao cao nay cung voi bao cao tai chinh cua Congty cho nam tai chinh ket thuc ngay 3zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA12/2017.
HOI DONG QUAN TRJ ~A BAN TONG GU~ DOC , . I '
Cac thanh vien cuaHQi dong Qulin tri va Ban Tong Giam doc Cong tydll dieu hanhCon. ty trong nam vadenngay l~p bao cao nay g6m:
HOi d6ng Quan tri
Ong Bui Due ThjnhOng Bui Vi~t QuangOng Nguyen M~ TirongBa r.s H6ng Y~n
CM tichThanh vienThanh vienThanh vien
Ban Tang Giam d6c
Ong Bui Vi~t QuangOng Nguyen Manh TirongOng Trftn Chi Dung
T6ng Giam d6cPho T6ng Giani d6cPho T6ng Giam d6c
KII
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~NgtrUi ilfJi difn phap lu~t
Nguai d~i di~n thea phap lu~t cua Congty trong nam va d~nthai di€m I~p baa eao nay laI ng Bui Duc Thjnh _CM tich HQi d6ng Quan trio
TRAcH NHIE:M ellA cHiT TJCH HOI DONG QuAN TRJvA BAN TONG GUM D C
CM tich HQi d6ng Quan tri va Ban T6ng Giam d6c Congty co trach nhi~m I~p bao cao taIchinh phan linh mQtcaeh trung thgc va hgp Iy tinh hinh tai chinh eua Congty t~i ngay 31112/2017, cfing nhu k~ qua ho~t dQng kinhdoanh va tinh hinh luu chuy€n ti€n t~ cho nam tai chinh k~t tMc cling ngay. Trong vi~c I~p ~o cao tai chinh nay,CM tich HQi d6ng Qmin tri va Ban T6ng Giam d6c duQ'cyeu cAuphai:
Lga chQn cac chinh sach k~ toan thich hgp va ap d\illg cae ehinhsaeh do mQt each nhat q an;Dua ra eac xet doan vau6c tinh mQt cach hgp Iy va th~ trQng; INeu ro cae nguyen ~c k~ toan thich hgp co duQ'Ctuan thu hay khong, co nhUng ap d. g sai I~ch trQng y~ucftn duQ'ccong b6 va giai thich trong bao eao tAiehinh hay khong; ,. I '
L~p bao cao tAiehinh trencozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAsaho~t dQng lien t\lc trir trubng hgp khong the cho rang Co gty se tiep t\lc ho~tdQng kinh doanh; va
Thi~t k~ va thge hi~n h~ th6ng ki€m soat nQi bQ mQt cach hfru hi~u cho m\lC dich I~p va inh bay baa eao taichinh hgp Iy nh~m h~ ch~ rui ro va gian I~n.
CM tich HQi d6ng Quan tri va Ban T6ng Giam d6c dam bao cac s6 k~ toan co lien quan duICl~ gift dc1ydu ,d€phan linh tinh hinh tfii chinh, tinh hinh ho~t dQng cua Cong ty vOi muc dQ chinh xac hgp Iy . i batleY thai diemnao va cac s6 k~ toan va bao cao tai ehinh duQ'c I~p tuan tM Ch~ dQK~toan ap d\illg. CM tic H(>id6ng Qmin triva Ban T6ng Giam d5c cling chiu traeh nhi~m quan ly cac tai san cua Cong ty va do do da thg! hi~n cac bi~n phapthich hgp d€ ngan ch~ va phat hi~n cac hanh vi gian I~n va cac quydiM phap Iy co lien I an d~n vi~c I~p vatrinh bay bao cao tai chinh. I
CM tich H(>id6ng Quan tri va Ban T6ng GiAm d5c cam k~t dll tuan thu cac yeu cAu neu tre trong vi~c I~p baocao tai chinh. I
Thea y ki~n eua CM tich HQi d6ng Quan tri va Ban T6ng Giam d5c, bao cao tAi chinh da ph anh trung thgc vahgp Iy tinh h~,r inh cua Cong ty t~i thai di€m ngay31112/2017 efing nhu k~t qua ho~t ~(>ngkinh doanh vaca~ IU6n ~~~.9etl1v "~cho nam tAi chinh k~t thuc cling ngay, ph~ hgp v6i cac Chu~nI. c K~ toan, Ch~ dQKe to' ,C!.(fapji'flifiiW ~et va cac quy djnh phap ly co lien quan den vi~c I~p va trinh ba .baocao tai chinh.
I~~ /" CONG TY .A
CM 61i'~(>~~g-Q!¥Ntr. ~\.- MAY *~'~~s6,i HONG ~~'J~~' ~__ "",-"'i',~_ ' ~
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Bui Duc ThjnhChu tjch HQi d6ng Qmln trjNam Djnh, ngiry29 thOng 10 niim 2018
vac[] zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
@zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CCNG TV TNHH K EM ToAN VACOTftng 12A toa nha T6ng Cong ty 31~,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAS?63 ~e Van LU'O'ng
P. Trung Hoa, :. Cau Giay, TP. Ha NQiTel: (84-24) 3577zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA07811 ax: (84-24) 3577 0787
We :Site: www.vaco.com.vn
S6:364zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAIVACOIBCKT.NV2
BAo cAo KlEM ToAN DOCL~P
Kinh gm: Oie C6 dongHQidAng QUlin tr] va Ban T6ng Oiam d6eCong ty C6 Ph§n May Song HAng
Chung toi da kiem toan bao cao Utichinh kern theo cua Cong ty C6Ph~n May Song Hong ( oi tiit la "Cong ty"),diroc l?p ngay29/10/2018, ill trang 04 d~n trang 28, bao g6m Bang can d6i k~ toan tai ngay :1112/2017, Bao caok~t qua heat dQngkinh doanh, Bao cao luu chuyen ti~n t~ cho namtai chinh k~t thuc cun ngay va Ban thuyetminh bao cao tai chinh (goi chung la "bao cao tai chinh").
Trticn nhifm cua Cltii ticlt HVi dfmg Quiin tri va Ban TangGidm dbc
Chu tich HQid6ng Quan tri va Ban T6ng Giam d6c Cong ty chiu trach nhiem l?p va trinh ba trung th\fc va hgp lybao cao tai chinh theo Chu~n m\fc K~ toan, Ch~ dQK~ toan doanh nghi~p Vi~t Nam va cac quy dinh phap ly coli~n quan d~n vi~c l~p v,atrinh baY,bao cao tai ch~ va ,chi!l trach nhi~m v~ ki~m soat nQiIbQrna CM tich HQidong Quan tri va Ban Tong Giam doc xac dinh la can thiet de dam bao cho vi~c l?p va trinh ay bao cao tai chinhkhong co sai sot trQngy~u do gian l~n ho~cnh~m l§n.
Trac/t nlti~m ciia KiJm toan vien
Trach nhi~m cua chung toi la dua ra y ki~n v~ bao cao tai chinh d\fa tren k~t qua cua cUQcki' toanoChUngtoi dati~n hanh ki~m toan theo cac Chu~n m\fc Ki~m toan Vi~t Nam. Cacchu~n m\fc nay yeu c !uchUngtoi tuan thuchuk m\fCva cac quy dinh v~ d<;loduc ngh~ nghi~p, l?p k~ hO<;lchva th\fc hi~n cUQcki~ toan d~ d<;ltdugc S\fdam bao hgp ly v~vi~c li~ubao cao tai chinh cua Cong ty co con sai sot trQngy~u hay khon
Cong vi~ek;~m toan baogam th.e h;;n caetho ,"e nhinn thu th~p cae bing chUng !dim tIan vi caes6 H~uv.thuy~t,minh tren bao cao tai chinh. Cac tM, 1\lcki~m toan dugc l\fa chQnd\fa tren xet do' , Icu~Ki~m toan vien,bao gom danh gia riii ro co sai sot trQngyeu trong bao cao tai chinh do gian l?n ho~c nh' Ian. Khi th\fc hi~ndanh gia cac riii ro nay, Ki~m toan vien dll ~em xe~ki~m soat nQibQ~ua Cong ty lien quanld~n vi~c l?p va,trinhbay bao cao tai chinh trung th\fc, hgp ly nham thiet ke cac thu 1\lckiem toan phil hgp v6idnh hinh th\fc te, tuynhien khonp nh~m m\lc dich dua ra y ki~n v~ hi~u qua cu~ ki~m soat nQibQcua Cong ty. Fong vi~c ki~m toa~ding bao gom danh gia tinh thich hgp cua cac chinh sach ke toan dugc ap d\lllgva tinh hgp " cua cac u6c tinh ketoan cua Ban T6ng Gi,amd6c c~ng nhu danh,gia vi~ctrinh bay t6ng th~ bao cao tai Ch~. I
ChUngtoi tin tuang rang cac bang chUngkiem toan rna chung toidll thu tMp dugc la day d . va thich hgp lamCO'
sa cho y ki~nki~m toan cua chung toi.
:tkiln ciia KiJm toan vien
Theo y ki~n cua chUngtoi, bao cao tai chinh dll ph:'tnanh trung th\fc va hgp ly, tren cac khi c<;tnhtrQngy~u, tinhhinh tai chinh cua Cong ty t<;lingay 31 thang 12 nam 2017, cling nhu k~t qua hO<;ltdQngk" I doanh va tinh hinh
• , ' • ' I, ,luu chuyen tien t~ cho nam tai chinh ket thUccung ngay"phil hgp v6i Chuan m\fc Ke toan,i he dQKe toan doanhnghi~p Vi~tNam va cac quy dinh phap ly co lien quan den vi~c l?pva trinh bay bao cao tai inh.
Van phong Ho Chi MinhUw6, foa nha HUD, s6159Di!'jn Bien Phu
P 15,Q. Binh Th;;mh,Tp. H6 Chi Minh
Tel: (84-28)3840 6618
Fax: (84-28)3840 6616
Van phong £)ong NaiS6 79 QU'&ngHa Huy Giap, P Quy6t Thilng,
Tp. Bien Hoa, Tinh D6ng Nai
Tel: (84-251)3828560
Fax: (84-251) 3828560
2
an phong Hai Phong99 Quan Toan, P QUEmToan
I' H6ng Bang, Tp. Hai Phong
rl: (84-225)353 4655'ax: (84-225) 353 4316
BAo cAo KIEM ToAN DQC L~ (TIEP THEO)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
VdndikJuic
Bao cao tai chinh cho nam tai chinh k€t thuc ngayzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA31112/2016 dtroc kiem tom boi mQtc ng ty kiem tom khac,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA., ,,' , I
bao cao kiemtom de ngay22/03/2017 duara y kien chap nhan toan phandoi voi bao cao 'yo
NgUY~DDu-c Ti~DPM T6Dg Giam d8cGiAy CN DKHN Ki€mtom sf> 0517-2018-156-1
Pham Xuan Son IKi~m toan vieD. ,Giiiy CN DKHN Kiem tom 0 1450-2018-156-1
Thay m~t vaUfli difn choCONG TY TNHH KIEM ToAN VACOHi} N<}i, ngay29 thdng 10 niim 2018
3
CONG TY coPHAN MAY SONG HONG MAU SOB Ol-DNS6 105, dirong Nguyen Due Thuan, phirong Th6ng NhAt, Ban hanhthea ThongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtu szyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA6200/2014ffT-BTCThanh ph6Nam Dinh,tinh NamDinh ngay 22 thang 12 namn14 cua BQ Hi ehinh
BANG CAN DOl KE ToANTgi ngay 31 thdng12 niim 2017
Dan vi: VND
TAl sAN Mil s6 Thuy~t Sa cuai nam sa diu namminh
A - TAl sAN NGAN ~N 100 1.675.302.800.411 1.359.930.177.229I.Ti@nva cac khoantuong dU'O'ngti@n 110 5 344.148.117.444 46.751.834.141
1. TiSn 111 60.281.308.444 46.751.834.141
2. Cac khoan nrong dirong tiSn 112 283.866.809.000 -II. Diu nr tai chfnh ngin han 120 6 302.000.000.000 468.980.000.0001. DAunr nim gift d~n ngay dao han 123 302.000.000.000 468.980.000.000
III. Cae khean phai thu ngin han 130 487.330.439.450 402.962.002.0181.Phai thu ngfuthan cua khach hang 131 7 451.843.118.399 384.238.263.9852. Tra truce cho nguoibanngfuthan 132 8 18.715.088.500 12.299.908.0533. Phai thu ngfuthan khac 136 9 17.214.319.109 6.423.829.9804. DlJ phong phai thu ng~n han kh6 doi 137 (442.086.558) -IV. Hang t6n kho 140 10 533.521.654.096 413.448.741.107
I. Hangt6n kho 141 550.146.838.408 432.868.005.4522. DlJ phong giam gia hang t6n kho 149 (16.625.184.312) (19.419.264.345)V. rai san ngin han khac 150 8.302.589.421 27.787.599.963I. Chi phi tra tnroc ngAnhan 151 II 2.429.767.507 4.899.569.5792. Thus GTGT ducc khiu trir 152 3.992.553.159 22.434.428.3223. Thu~ va cac khoan khac phai thu NM nu6c 153 16 1.880.268.755 453.602.062
B-TAISANDAI~ 200 705.296.841.858 832.279.677.971I.rai san c6 djnh 220 647.648.675.692 660.737.226.1021. rai sanc6 djnh hihl hinh 221 12 644.674.187.666 659.258.668.123
-Nguyengia 222 1.255.921.954.730 1.174.171.698.378
- Gia tri hao man luylei 223 (611.247.767.064) (514.913.030.255)
2. rai sanc6 dinh vo hinh 227 13 2.974.488.026 1.478.557.979-Nguyengia 228 5.706.098.163 3.489.212.660
- Gia trj hao man luylei 229 (2.731.610.137) (2.010.654.681)
II. rai san dO-dang dai h~n 240 136.295.667 30.749.576.1121. Chi phi xay dlJilg cobando dang 242 136.295.667 30.749.576.112III. Diu hI' tai chrnb dai h~n 250 6 - 50.000.000.0001. DAutu nim gift d~n ngay dao h\ln 255 - 50.000.000.000IV. rai san dai b~n khac 260 57.511.870.499 90.792.875.7571. Chi phi tra tru6c dai h\lO 261 11 57.511.870.499 I 90.792.875.757
TONG CONG TAl sAN (270= 100+ 200) 270 2.380.599.642.269 I 2.192.209.855.200
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Cae thuyet minh ilinh kem IiIm9t b9phrjn h9P thiInh cria baa eaa tiIi ehinh nay
4
CONG TY CO PHANzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAMA Y SONG HONGS6 105, QUangNguyen DueThuan, phuong Thong Nh:1t,Thanh phi'>Nam Dinh, tinh Nam Dinh
I JYlAUSO B 01 - DNBan hanh theo Thong t sozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/20 14/TT-BTCngay 22 thang 12 nam ~014 cua B(l Tai chinh
BANG CAN DOl KE TOAN (TIEP THEO)Tal ngay 31 thong 12nOI112017
Dan vi: VND
NGUON VON Mii s6 Thuy~t sscu6i na s6 d§u nam
minh
C - N<;i PHAI TRAI
300 1.625.380.137.06 I 1.538.846.357.706
I. NQ' ng~n han 310 1.433.449.100.26 I 1.244.513.334.469
I. Phai tra nguoi ban ng~nhan 311 14 152.332.166.31 I 186.573.312.971
2. Nglfl\i mua Ira li~n truce nganhan 312 15 59.756.426.37 I 65.718.315.545
3. Thu€ va cac khoan phai nop Nha nuoc 313 16 2.165.857.641 3.342.554.859
4. Phaitra nguoi laod(lng 314 326.253.987.89 I 317.768.051.980
5. Chi phi phai tra ngan han 315 17 98.010.454.86 84.022.148.323
6. Phai trangill1 han khac 319 18 34.675.991.37 1 33.505.115.214
~
07. Yay va nothue tai chlnh ng~n han 320 19 722.915.235.621 515.519.859.974
8. Du phong phaitra ng~n han 321 15.000.000.00 I 14.667.995.433
9. Quy khen thuong, phuc loi 322 22.338.980.17 I 23.395.980.170
~II. NQ'diti han 330 191.931.036.80 294.333.023.237
I. Yay v,\ no thue tili chinh dai han 338 19 191.931.036.80 294.333.023.237
0- VON CHO SOHU'U 400 755.219.505.20' 653.363.497.494
I. v611 chi! so' hii'u 410 20 755.174.728.75 653.305.230.138
1. V6n g6p ellachu SO'hfru 411 238.140.000.00 226.800.000.000
- c6 phiiu ph6 thong co quydn bidu quydt 4//a 238.140.0()O.000 226.800.000.000
2. Quy dfru tlf plu\t tri6n 418 123.676.597.44 71.197.921.068
3. Quy khac thll(lc v6n ehll SO'hlfU 420 1.972.416.636
4. L\ri nhu~n S3Uthu~ chua phan ph5i 421 353.263.892.434
- LNST chu'a phon ph6i liiy ki din cu6i n6m tnl'{Jc 421a 168.355.188.984
- LNST chu'a phon ph6i n6m nay 421b 184.908. 703.450
S. Ngu6n v6n d5u tlf XDCB 422 71.000.000
II. Ngll6n kinh phi va qlly khl\C 430 58.267.356
I. Ng1l6n kinh phi 431 58.267.356
TONG CONG NGUON VON (440 = 300 + 400) 440 2.192.209.855.200
LC Vlin QuangK~ tOl\n tru'o'ng
Bui 1(i·C Th!nhChu t ch HQi d6ng Quan tr!
Le Van QuangNgu'(Ji I~Jl bi~uNam Dinh, ngay 291hang 10 nom 2018
Cac Ihllyel l11inhainh kem la 1111)1bl) ph(m h(J'PthanhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACliO boo coo lai chinh nay
5
CONG TY cozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBApHAN MAY SONG HONGS8 105, duongNguySn Due Thuan, plnrong Th8ng Nh~t,Thanh h8 Nam Dinh, tinh Nam Dinh
Mli Thuy~ts6 minh -------
~AU SO B 02 - DNBan hanh thea ThongtuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA18200/2014/TT-BTCn ay 22 thang 12nam 2 14cua BQHi chinh
BAo cAo :ICETQuA HO~ T DONG KINH DOANHCho ndm tai ehinh kit thuc ngay 31/1212017
CHiTIEU
1.Doanh thu ban hane vacunz c§p dich vu2. Cac khoan giamtnr doanh thu3. Doanh thu thuin v~ ban hang va cung dpdjch vI}
(10 =01- 02)4. Gia v6n hangban5. LQi nhuan gQPv~ ban hang va cung c§Pdjch vI}
(20= 10 - 11)6. Doanh thu heat d9ng tai chinh7. Chi phi tai chinh- Trong tlb: Chi phi liii Yay
8. Chi phi ban hang9. Chi phi quanly doanh nghiep10. LQi nhu~n thuin tir hoat dQng kinh doanh
{30 =20 + (21 - 22)+ 24 - (25+ 26)}II. Thu nh~pkhac12.Chi phi khac13.LQi nhu~n khac (40= 31 - 32)14.Tang lQi nhu~n k~ toan tnrec thu~
(50=30 + 40)15.Chi phi thu6 TNDN hi~n hanh16.LQi nhu~n sau thu~ thu nh~p doanh nghi~p
(60=50 - 51 - 52)17.Llii eo ban tren e6 phieu
Le Van QuangNguiri I~p bi~uNam Dinh, ngay29 thang 10 narn 2018
010210 22
Don vi: VND
Nam nay Nam tnnrc
3.282.451.447.337 2.992.869.592.722565.187.475 790.015.155
3.281.886.259.862 2.992.079.577.567
2.717.909.940.818 2.496.107.636.766 .~. C"
563.976.319.044 495.971.940.801 .'-'
/57.495.548.050 55.202.838.773
I49.046.068.932 32.425.959.950
\36.708.377.783 38.516.750.948 y151.002.843.819 132.160.907.470 .~187.854.167.688 169.153.709.769233.568.786.655 217.434.202.385
477.445.203 3.478.991.1622.746.623.926 6.575.630.518
(2.269.178.723) (3.096.639.356)231.299.607.932 214.337.563.029
30.913.147.749 29.428.859.579200.386.460.183 184.908.703.450
8.662 7.801
11 2320
21 2522 26zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA23
25 27
26 27
30
31324050
51 2860
70 29
Bili D.r~ ThjnhChu tjc HQi dang Quan trj
LeVan QuangK~ toan tnriYng
Cae thuyet rninh tlinh kernzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAIiI m9t h9 phtjn h9P thanh eua bao cao tai chinh nay
6
CONG TYzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcopHAN MAY SONG HONGS6 105, dirong NguyenzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADue Thuan, phuong Thong NhAt,Thanh ph6 Nam Dinh, tinh Nam Dinh
, Au SOB 03-DNBan hanh thea Thong ills'zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/2014/TT-BTCn a 22 thang 12 nam 2 14 cua B9 Hi ehinh
BAo cAo LUU CHUYEN TlEN TtCho ndm taichinh kit thuc ngay 31/1212017
Don vi: VND
CIDTIEU Ma Nam nay I Nam tnr6'ctso
I. Liru chuy~n ti~n tir hoat dQng kinh doanh1.L(fi Ilhu~1l Irlfflc thu€ 01 231.299.607.932 214.337.563.0292. Di€u chlnl: cho cdc khoall- KhAuhao TSC£>va B£>S£>T 02 114.027.643.508 103.259.499.801- Cac khoan du phong 03 (2.019.988.908) (25.590.060.049)- Lai, 16chenh l~chtY gia h5i doai do danh gia lai cackhoan mucti~n 04 96.722.547 6.564.044.467t~ co g5c ngoai t~
- Liii, 16 illheat d9ng d~utu 05 (41.913.528.686) (39.878.591.839)- Chi phi liiivay 06 36.708.377. 783 38.516.750.948- Cac khoan di~u chinh khac 073. L(fi nhu#1l tir hO{lt d{Jllg kink doanl:frlffle thay d6i v611luu d{JIIg 08 338.198.834.176 297.209.206.357- Tang,giam cac khoan phaithu 09 (68.300.766.320) (63.524.948.593)- Tang,giam hang t6n kho 10 (117.278.832.956) (97.926.804.937)- Tang,giam cac khoan phai tra 11 31.738.777.947 152.678.373.999- Tang, giam chi phi tra tnroc 12 35.750.807.330 (43.853.036.374)- Ti~n liii vay dii tra 14 (36.858.344.768) (38.516.750.948)- Thu~ thu nh~p doanh nghi~p dii n9P 15 (36.800.000.000) (47.143.148.668)- Ti~n chi khac cho ho~t d9ngkinh doanh 17 (1.853.835.702) (6.120.960.500)Luu ehuy€n tiill t/,uan tir 11O{ltd{JIIgkinl, doanl, 20 144.596.639.707 152.801.930.336II. LtrU chuy~n ti~n tir hO\lt dQng d§u hr1. Ti~n chi de mua sAm,xay d\l'Dgffiisanc6 djnh va cac TSDH khac 21 (118.966.794.352) (159.113.016.442)2. Ti~n thuill thanh ly, nhuqng ban ffiisan c5 dinh va cac TSDH khac 22 4.604.973.176 827.272.7273. Ti~n chi cho vay, mua cac dIngCl) ng cua dan vi khac 23 (960.331.809.000) (815.969.000.000)4. Ti~n thu h6i cho vay, ban l~icac dIngCl) ng cua dan vi khac 24 1.177.311.809.000 767.364.000.0005. Ti~n thu liii cho vay, e5 ruc va 19inh~ dugc chia 27 41.988.063.941 39.051.319.112Luu cI,uy€n tiin thuan tir 11O{ltd9ng dan tlf 30 144.606.242.765 (167.839.424.603)ill.Ltru chuy~n ti~n tir hOl,t dQDgtili chlDh1. Ti~n thuillphat hanhc6 phi~u, nh~ v5n gopClla chusahfru 31 11.340.000.0002. Ti~n thuilldi vay 33 2.485.091.657.528 2.267.264.253.8463. Ti~n tra ng g5c vay 34 (2.379.965.525.939) (2.164.397.474.548)4. C5 ruc, 19inh~ diitra cho chusahfru 36 (108.266.228.025) (130.482.621.975)Luu ehuy€n tiin thuan tir ho{lt d{JIIgtm cI,[nl, 40 8.199.903.564 (27.615.842.677)LtrU chuy~n ti~D thu§D trong nim (50= 20 + 30 + 40) 50 297.402.786.036 (42.653.336.944)Ti~Dvii tl101lgdl101lgti~Dd§u Dim 60 89.399.590.210
Anh huang cua thay d5itY gia h5i doai quy d5i ngo~ t~ 61
Ti~n va tl101lgdl101lgti~n cuai Dam (70= 50 + 60 + 61) 70
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Bili Dtc ThinhChii t Ih H~i dAng Quan trj
Le Van QuangNgllOi.I~p bi~uNam Dinh, ngay29 thang 10 niim 2018
Cae thuyet minh dinh kem la mot boph(m h9'[Jthimh eua baa eao tai ehinh nay
7
CONG TY coPHAN MAY SONG HONG U SO B 09 - DNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAse 105, dl!Ong Nguysn Due Thuan, phuong Th6ng NhAt, Ban hanh thea Thong tu 16zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/20 14!TT-BTCThanh h6Nam Djnh, tinh Nam Dinh n a 22 tMng 12 nam P14 cua B(>Hi chinh
THUYET MINH BAo cAo TAl cHiNH ICdc thuye: minh nayia rn9t b9 phdn h9P thanhva can OU(JC O(JCo6ng thai voi bdo cdo tai chi·1 h kern thea
1. THONG TIN KHAI QUAT
Hinb thrrc sir htru van
Cong ty C6 phan May Song H6ng (goi tlit la "Congty") la Cong ty C6 ph~ duq, thanh I~p thea GiAyclnrng nhandang ky kinh doanh s6 0703000386 do Sa K€hoach vaDAu tu tinh . Dinh dp ngay 03thang 06 nam 2004. [
!
Theo GiAy clnrng nhan dangkY kinh doanh s6 0600333307 thay d6i I~ thir 16D! ay 23 thang 08 nam2017, v6n dieu I~ ellaCong ty la: 238.140.000.000 VND. I
T6ng s6 lao d(>ng cua Congty tai ngay 31112/2017 la 9.975 nguoi (tai ngay ,1112/2016 la 10.243
nguoi).
Nganh ngh@ kinh doanb va hoat dQng ebinh
<:;1zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAHHTO
CI
Nganh nghekinh doanh chinhcua Congty hao g6m:
• San xuAt hang may sfu1phuc vudan sinh;
• San xuAt tham, chan d~m;• Kinh doanh cac san pham cong nghi~p ph\lCV\l dan sinh;• May trang ph\lc (trir trang ph\lCillda long thll);• Kinh doanh cae lo~i v~t tu,thi€t hi, ph\l tUng may khac ph\lCV\l cho nganh cong n hi~p d~t may;
• San xuAt trang ph\lC d~t kim, dan moc;• Ban huon vai, hang may sfu1,giay dep;• Kinh doanh thu6c hi di€u n(>i,ruqu hia cac lo~i va hoa my phAm;
• Kho bai va luu gift hang bOa;• Ho~t d(>ngClla tr~ y t€ Cong ty (Kham chUa ?~nh cho can h? congnhan vien tr :n~Cong ty);• Cho thue van phong, nha xuang (Khong hao gom moi gi6i, dau giasan giao dich at d(>ngsan).
Ho~t d(>ngchinh Clla Cong ty la san xuAt va gia cong hang may m~c va san xuAtbO g, tham, chan d~m.
Chu ky san xu§t, kinb doanh thOng thrrimg I
Chu kY san xuAt,kinh doanh thong thuOng clla Cong ty duqc thlJC hi~n trong th i giankhong qua 12
thang. I
D~e di~m bo~t dQng eiia doanb nghi~p trong nam co anb brriYng d~n bao eao ta ehinh
Khong co ho~t d(>ngd~c hi~t mio clla doanh nghi~p trong nam coanh huang d€nba! cao tai chinh.
C§u true doanb ngbi~p
Tf\l sa chinh Clla Cong ty d~t t~i s6 105 dUOng NguySnDuc Thu~, phuOng Th6ng At, thanh ph6 NamDjnh, tinh Nam Djnh.
Chi nhanh thanh ph6 li6 Chi Minh d~t t~i s6 4193 dUOng Ngo Gia TlJ, phuOng 10, u~ 3, thanh ph6 H6Chi Minh.
Cong ty TNHH May m~c Song H6ng do Cong ty tbanh l~p theo GiAy ChUng nh~ dAu tu ra nu6c ngmlis6 06IBKH-DTRNN cAp ngay 12110/2006,co trv sa t~i81FCheung Sha WanPI Tower 2,833 dubngCheung Sha Wan, H6ng Kong. ThlJc t€, Cong ty khong thlJChi~n gop v6n vao Co ~ ty TNHH May m~cSongH6ng.
Tuyen b6 v@kha nang so sanh thOng tin tren bao cao tai ehinh
s6 li~u so sanh la s6 li~u tren hao cao tai chinh cho nam tai chinh k€t thuc nga 31112/2016 dll duqcki~m toan hOOm(>tdoanh nghi~p ki~m toan khac.
8
----------------_zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA.. _---
CONG TY co PHAN MAY SONG HONG \fAU SO B 09 - DNs6 105, 0l!Ong Nguyjn Dire Thuan, phuong Thong Nh.it, Ban hanh thea Thongtu ~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/20 14rrT-BTCThanh ho Nam Djnh, tinh Nam Djnh ngay 22 than 12 nam 2,14 cua B9 Hi chinh
THUYET MINH BAo cAo TAl CHiNH (TIEP THEO) IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACac thuyet minh nay fa m9tb9 phdn h(1JJthanh va can duac d9Cd6ng thai vai bdo cao tai chiIh kem theo
2. NAM TAl CHINH, CHUAN MVc ICEToAN VA CHit DO ICEToAN Ap DV! G
Nam tai ehinh
Nam taichinh cua Congty b~t o~util ngay01 thang01 vak~t thuc vao ngay31 tha g 12.
Ch~ oQK~ toan ap dung
Cong ty apdung cac Chuan muc K~ toan, Ch~ d9 K~ toan doanh nghiep Vi~t Na duoc ban hanh theoThong tu s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 va cac thongtuhu6ng frn thuc hien Chuanmuc K~ toan cua B9 Hi chinh trong viec l~p va trinh bay bao cao tai chinh.
Tuyen b6 v~ vi~e tuan thii Chuftn ml}"eK~ toan va Ch~ OQK~ toan
CM tich H9i dAng Quantri va Ban T6ng Giam d6c dam bao dii tuan tM yeu du cu cac Chu~n mvc K~toan, Ch~ d9 K~ toan doanh nghi~p Vi~t Nam dUQ'cban hanh thea Thong tu s6 20 I 20 14rrT-BTC ngay22 thang 12 nam 2014 ciing nhu cac thOngtuhuang dftn thvc hi~n Chu§n mvc K~ t Ian cua B9 Hi chinhtrong vi~cl~p bao cao tai chinh.
".N)
-~
"~
Bao cao tai chinh kern thea khong nh~m phan anh tinh hinh tai chinh, k~t qua ho~ d9ng kinh doanh vatinh hinh luu chuy~n ti€n t~ thea cac nguyen t~c va thong l~ k~ toan duQ'c chAp nh~I chung ~i cacnuackhac ngoai Vi~t Nam.
3. LU~TICETOANMm
Lu~t K~ toan s688/2015IHQH13 dii dUQ'cQu6c hQinuac C9ng hoa xii hQi chU n ia Vi~t Nam khoaXIII, Icy hQp thu 10 t~ong qua ngay 20 thang 11 nam 2015 co hi~uIvc k~ til ngay ~A 1m nga~ 0110112017.Theo quy djnh ~i Dieu 28 - Danh gia va ghi nh~ thea gia tri hQ'P1:9.Tuy nhien, de thm diem phat hanhbao cao nay, chua co van ban huang dftn trong vi~c ap d\lI1gdanh gia va ghi nh~ t eo gia trl hQ'P1:9,dodo, Cong ty chua ap d\IDg gia trl hQ'P1:9trong trinh bay bao cao tai chinh.
CO"sO-I~p bao cao tili ehinh
4. TOM TAT cAc cHiNH SACH ICEToAN cHiT YEU
Bao cao tai chinh dUQ'cI~p trenCO" sok~ toan dAn tich (trir cac thong tin lien quan d~I cac luAng tien).
Bao cao tai chinh kern thea duQ'c trinh-bay b~g-DAng Vi~t Nam(VND), thea nguy In ric gia g6c va philhQ'PvO'i Chu§nmvc K~ toan, Ch~ dQ K~ toan doanh nghi~p Vi~t Nam va cac quy~inhphap 1:9co lienquan d~n vi~c l~p va trinh bay bao cao tai chinh.
UeYeHnh k~ toan
Vi~c l~p bao cao tai chinh tuan thJi thea Chu§nmvc K~ toan, Ch6 d9 K~ toan doanh nghi~p Vi~t Nam vacac quy djnh phap 1:9co lien quan d6n vi~c l~p va trinh bay bao cao tai chinh yeu ~u Ban T6ng Giamd6c phai co nhilnguac tinh va gia ,djnh anh huang d6n s6 li~u bao cao ve cong nQ',ltai~an va vi~c trinl?-bay cac khoan cong nQ'va tai san tiem tang t~i ngay l~p bao cao tai chinh ciing nhu c so li~u bao cao vedoanh thu va chi phi trong suMIcy ho~t d9ng. Mi;ic dil cacuac tinh k6 toan dUQ'Cl~! b~ng tftt casv hi€ubi6t cua Ban T6ng Giam d6c, s6 thvc t6 pMt sinh co th€ khac vO'icac uac tinh, gill d I di;itra.
Danh gia va ghi nh~n theo gia trj hQ"Ply
Nhu dii trinh bay t~i Thuy6t minh s6 3, Lu~t K6 toan dii co hi~uIvc til ngay 011012017, trong d6 baogAm quy djnh ve danh gia va ghi nh~ theo gia trl hQ'P1:9,tuy nhien chua c6 huang fuI Cl)th~ cho vftn denay; Theo d6, Ban T6ng Giam d6c dii xem xet va ap dl)llg nhu sau: I,a) CongCtl tai chinh du(ycghi nh(m va danh gia I{li theogiG trj h(1JJIf' tren CCIs,' gia goc trir di cac
khocmdl!phong cqn trich f~p (niu co) theo quy dinh hi¢n hanh; I,b) Cac khocmmtlc tien t¢ co goc ngo{lit¢ du(Ycdanh gia theotj gia giao dich thl!c t ;c) D6i wyi tai scmvanf/ phiLitra (ngoai cac mtlCa va b tren day) Congty dang ghi IMn thea gia g6c.
9
CONGTY co pHAN MAY SONGHONG AU so B 09- DNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAS6 105, dl!Ong Nguyen Dire Thuan, phuong Thong Nh~t, Ban hanhthea Thong tu 16200/2014ffT-BTCThanh hONam Djnh, tinh Nam Dinh ngay 22 thang 12 nam 2,14 cua BQHi chinh
THUYE-:t;MINH BAo cAo TAl CHiNH (TIEP !HEO) , IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACdc thuyet minh nay tiJmotzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAb9 phdn h(1JJthanhviJ can duac doc dong thai vai baa cao tai chi h kem thea
4. TOM TAT cAc CHINH SACH ICE ToAN coo YEU (TIEP THEO)
Ghi nll~n ball ailU
Cdnge\l tal ehinh
Tai scm tai chinh: Tai ngay ghi ~~n ~an dAu, tai s~n tai chinh dtroc ghi nhan thea pia g6c cQng cac chiphi giao dich co lien quan true tiep den viec mua sam tai san taichinh do. Hi san 'i chinh cua Congtybao gAm ti~n, cac khoan tuong duong tien, cackhoan phai thu khach hang, phai thI khac, cac khoanky
quy va cac khoan dAututai Chinh., I ' -,
C6ng na tai chinh: Tai ngay ghi nh~ ban dau, cong notai chinh duoc ghi nhan t eo gia goc cQng cac ",,,chi p~i giao dich co lien quan nvc tiSp dSn vi~c pMt hanh cong ngtfti chinh do. ~ng ng tai chinh cua.).1-~bao gom cac khoan phai tra nguai ban, phai tra khac, cac khoan chi phi phai tra va c c khoan vay. ~I
, , 11 IDanh gia Ifl.i sau Ian ghi nh~n ban aau .Y)'Hi~n t~i, Thong tu s6 210/2009/TT-BTC do BQ Hi chinh b~ hanh ~ga¥ 06 thang 1[1nam 2009 ("Thong ...tu 210") cling nhu cac quy djnh hi~n hanh chua co huang dan C\l the ve vi~c xac d giatri hgp Iy cuacac tai san tai chinh va cong ng tai chinh.
Ti~n va cae khoan trrong drrong ti~n
Ti~n va cac khoan tuang duong ti~n bao gAm ti~n m~t t~i quy, cackhoan ti~nkhoan dAu tu ngfut h~, co kha nang thanh khoan cao, d€ dang chuy~n dbi thanh ti~dSn vi~c biSn dQng gia trio
Oie khoan dAuhI tsi ehinh
Cae khoan aJu til' lltim giir ain ngay aao "fl.n
Cac khoan dAu tu nfun giu dSn ngay dao h~ bao gAm cac khoan dAu turna Con ty co y djnh va khanang giu dSn ngay dao h~. Cac khoan dAu tu nfun giu dSn ngay dao h~ bao gA cac khoan ti~n gui
ngan hang coIcy h~n. I
Cac khoan dAutu nfun giu dSn ngay dao h~ dugc ghi nh~n b~t dAuillngay mua va(lugc xac djnh gia triban dAu thea gia mua va cac chi phi lien quan dSn giao dich mua cac khoan dAu I Thu nh~p liii ill cackhofm dAu tu nfun giu dSn ngay dao h~ sau ngay mua dugc ghi nh~n tren Bao c'0 kSt qua ho~t dQngkinh doanh trenco sa dg thu. Liii dugc huangtruac khi Cong ty n~m giu dugc ghi iam trir vao gia g6c~i thai di~m mua.
Ng pbai thu
Ng phai thu la s6. ti~n co th~ thu hAi cua khach hang ho~c cac d6i tugng khac.Ng p ;ai thu dugc trinh baythea gia tri ghi so trir di cac khoan dg phOng phai thu kho doi. Dg phOng phai thu 0 doi dugc trich I~pcho nhUng khoanng phai thu dii qua h~ thanh toanill sau thangtra len, ho~c cac ! oan ng phai thu rnangum ng kho co kha nang thanh toan do bi thanh Iy, pha san hay cackho khan tuan I tg.
Hang tAn kho
Hang tAn kho dugc xac djnh tren cO'sa gia th~p hon giua gia g6c va gia tri thufrn c I th~ thgc hi~n dugc.Gia g6c hang tAn kho bao gAm chi phi mua va cac chi phi khac co lien quan nvc tiP dSn vi~c mua hangtAn 100.Gia g6c cua hang tAn kho dug~ xac djnh thea phuong phap binh quan gi I qu~~n. Gia tri thuftnco the thgc hi~n dugc dugc xac djnh bang gia banuac tinh trir cac chi phi uac r de hoan thanh san
ph.im cimg chi phi tiSp thi', ban hang va phan ph6i pMt sinh. I
Dg phOng giam gia hang ton kho cua Congty dugc trich I~p thea cac quy djnh hi~n hanh. Theo do, Congty dugc p~ep trich I~p c;IgphOng giam gia hang t~n kho I~i thm, hOng, kern ph.im fh~t va trong truOn~hgp gia goc cua hang ton kho cao han gia tri thuan co the thgc hi~n dugc ~i nga ket tMc nien dQ ketoano
10
CONG TY coPHAN MAY SONG HONGs6 105, duong Nguy€n Dtrc Thuan, phirong Thong Nhat,Thanh h6 Nam Dinh, tinh Nam Dinh
USOB09-DNBan hanh theo ThongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA:6200/2014nT-BTCn a 22 thang 12nam 2,14 cua B9 Hi chinh
THUYET MINH BAo cAo TAl CHINH(TIEP THEO)Cdc thuyet minh nay fa mot bl}phdnzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhop thanh va can duac doc il6ng thai v&ibaa cdo tai chi h kem thea
4. TOMTATcAc cHiNH SACHKE ToAN cnu YEU (TIEP THEO) I
Chi phi tra tnr6'c
C~ phi tra tnroc bao g6!Dcac <;hiphi thuc t€ da phat sinh nhungc6 lien quan d€n llAtqua hoat dQngsanxuat kinh doanh cua nhieuIcy ke toanoChi phi tra truce cua Cong ty bao gom cac c phi sau:
Ti~n thue dfittra truce th€ hien khoan ti~n thue dfttda tra cho ph§n dftt Cong ty d I sir dung. Ti~n thuedftttra truce duoc phan b6 vao chi phi theo phuong phap duong thang nrong (engv ' ' thai gianthue,
. I.Cac cong cu, dung cu da dua vao sir d\IDgdugc phan bOvao chi phitheo phuong p ap dUOngthang voi ,~thm gian pMn b6 khong qua 03 nam. I. ~
Tai san c6 djnh bfru blnb va kh§u baoK
Hi san c6 djnh hiiu hinh dugc trinh bay theo nguyen giatrir gia tri hao monIllY k€.
Nguyen gia tai san c6 djnh hiiuhinh bao g6m gia mua va toan b9 cac chi phi khac li n quan tT1Jcti€p d€nvi~c dua tai san vao tr~ngthai sfuIsang sir d\IDg.
g, chi phi san xuftt
Nha cira, v~tki€n trUc
May m6c, thi€t bi
Phuong ti~nv~ mi, truy~n d~n
Thi€t bi d\IDgC\lquan 1y
03 - 15
05 - 10
03 - 05
Tai san c6 djnb vo blnh va kh§u bao
Hi san c6 djnh vobinh dugc trinh bal theo nguyen giatrir gia tri hao mon 1iiyk .. Hi san c6 djnh vohinh 1aquy~n sir d\IDgdfttdugc phan bo theo phuong phap dUOngthfuigd\la tren th'L gian sir d\IDg10dftt;Hi san c6 djnh vobinh 1ftph§n m~m may tinh dugc phan b6 theo phuong phap uOng thfuigd\la trenthm gian su d\lng uoc tinh 1fttir 03 nam d€n 05 nam.
Cbi pbi x§y dlplg cO"ban dO'dang
Cac mi san dang trong quatrinh xay d\lDgph\lcV\l m\lCdich san xuftt, cho thue, qu tri ho~c cho bfttIcym\lc dich nao khac dugc ghi nh~ theo gia g6c. Chi phi nay bao g6mcac chi phi c'l thi€t d~ hinh thanhmi san phil hgp v6i chinh sach k€ toan clla Cong ty. Vi~ctinh khftuhao clla cac tfti . nay dugc ap d\IDggi6ng nhu vUicac tftisan khac, b~t dAutir khi tfti san (]vao tr~g thai sfuIsang sir d. ;g.
Olc khoan nil pbai tra va chi phi ph8i tra
Cac khoan ng pbai tra va chi phi pMi tra dugc ghi nh~ cho s6 ti~npbai tra trongtu: g lai lien quan d€nhang h6a va dichV\l da nh~ dugc. Chi phi pbai tra dugc ghi nh~n d\la tren cac uocrhgp 1yv~s6ti~npbai tra.
Vi~cphan lo~icac khoan pbai tra 1ftphai tra ngum ban, chi phiphai tra vftpbai tra lac dugc th\lc hi~ntheo nguyen t~c sau: ,I• Pbai tra ngum ban phananh cac khoan phaitra mang tinh chat thuong m~i phat inhtir giao dich mua
hang h6a, dichV\l, mi san vftngum ban 1ftdon vi dQcl~pvoi Cong ty.• Chi phi pbai tra phan anh cac khoan pbai tra cho hang bOa,dichV\l da nh~ dugc ' nguai ban ho~c da
cung cApcho nguai mua nhung chua chi tra do chua c6 h6a don ho~cchua dll h6 .0, tai li~uk€ toan vacac khoan chi phi san xuftt, kinh doanh phai trich tru6c. I,
• Phai tra khac phan anh cac khoan pbai tra khong c6 tinh thuongm~i, khong lie quan den giao dichmua, ban, cung cAphang h6a, cung cApdichV\l.
11
CONG TY cozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBApHAN MAY SONG HONGso 105, duong Nguy€n Duc Thuan, plnrong Th6ng Nh.lt,Thanh h6 NamDinh, tinh Nam DiM
USOB09-DNBan hanh theo Thong tuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA:6200/2014ITT-BTCngay 22 thang 12nam 2 ,14 cua BQHi chinh
THUYET MINH BAO cAO TAl CHINH (TIEP THEO)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACdc thuyetminh nayia mot hi?phdnh9]Jthanh vacan duac doca6ng thai voi bdo cdo tai chi h kem theo
4. TOM TAT CAC cHiNH SACH ICE TOAN cHiJ YEU (TIEP THEO)
van cbfi SO' hfru
V6n gop clia chli sa him: v6n gopcua chusa htru duoc ghi nhan theo s6 v6ntlnrc te dli gopcua cac c6dong.
PMn pb6iJgi nhu~n
Lei nhuan sauthue thu nhap doanhnghiep duoc phan ph6i cho cac c6 dong sau khI dli ~ich l.~pcac quytheo Dieu l~ cua Cong ty ciing nhucac quy dinh cua phap lu~t va dli duoc Dai h i dong co dong phe
duyet, I
'A hA h~' I .nh A h ' A A A nh~ ~,. ..~ A ' •Vu,c p an p 01 Q'1 uan c 0 cac co dongduoc can ac den cac khoanmuc phi len tftnam trong IQ'1nhuan sauthue chuaphan ph6i co thS aM huang den lu6ng ti~n va kha nang chiI a c6 ruc nhu llii dodanh gia l~i tai san mang di gop v6n, llii do danh gia l~i cac khoan m\lCti~n t~, cac cong C\ltai chinh vacac khoan m\lCphi ti~n t~ khac.
C6 ruc dugc ghi nh~ la ng phciitra khi dugc D~i hQid6ng c6 dong phe duy~t.
Gbi nb,n doanh thu
--I F:.;;;:;;;:
Doanh thu ban hang dugc ghi nh~nkhi d6ng thm thoa man t.1tca nam (5) di~uki~n au:
a) Congty dli chuySngiao phein160nii ro va 19i ich giin li~nvm quy~n sa hiiu sanI hAmho~c hang h6acho ngum mua; I
b) Congty khong con nlim gift quy~n quan1:9' hang h6a nhu ngum sa hiiu hang ()a ho~c quy~n kiSmsoat hang h6a;
c) Doanh thu dugc xac diM tuung d6i chic chin;d) Congty se thu dugc19i ich kinh teillgiao djch ban hang; vae) Xac djnh dugc chi phi lien quan den giao djch ban hang.
Doanh thu cua giao djch v~ cung cApdjch V\ld~gc ghi ~~ khi ket qua cua gi~o df~d6 dugc xac djnhmQtcach dang tin c~y. TruOng hgp giao djch ve cung cap djch V\llien quan den ,'euIcy thi doanh thudugc ghi nh~ trongIcy theo ket qua pheincong vi~c dlihoan thanh ~i ngay cua BanI can d6i ke toan cuaIcy d6. Ket qua cua giao djch cung c.lp djch V\ldugc xac djnhkhi tMa mlin tAtcit b6 I (4) di~uki~n sau:
a) Doanh thu dugc xac diMtuung d6i chic chin;b) C6 kha nang thu dugc19i ich kinh te illgiao djch cung c.lpdjch V\ldo;c) Xac djnh dugc pheincong vi~c dlihoan thanh t~i ngay cua Bang can d6i ke toan; ad) Xac djnh dugc chi phi pMt sinh cho giao djch va chi phi dS hoanthanh giao d bh cung cApdjchV\l
d6.
Llii ti~n gui dugc ghi nh~ tren co sa d6n tich, dugc xac djnh tren s6 du cac tai khoI ti~n gfri va llii sufitap d\lllg.
Llii illcac khoan dAutu dugc ghi nh~ khi Congty co quy~nnh~nkhoan lliL
Ngo~i t~
Cac nghi~pV\l pMt sinh bfuIgngo~i t~ dugc chuySn d6i theotY gia t~i ngay phat s , nghi~pV\l. s6 ducac khoan m\lc ti~n t~ c6 g6c ngo~i t~ ~i ngay ket thuc ruen dQketoan dugc chuy, n d6i theotY gia t~ingay nay. Chenh l~chtY gia pMt sinh dugc h~ch tOM vao Bao cao ket qua ho~t bng kinh doanh. Lliichenh l~chtY gia do danh gia l~i cac s6 du t~i ngay ket tMc nien dQke toan khong d Igc dimg dS chia chocac c6 dong.
12
CONG TY cozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBApHAN MAY SONG HONG U SO B 09 - DNS6 105, duong Nguyen Dire Thuan, phuong Th6ng Nh~t, Ban hanh thea Thong tu ~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/2014/TT-BTCThanh h6 Nam Djnh, tinh Narn Dinh ngay22 tMng 12nam2 :14cua B9 Hi chinh
THUYE~ MINH BAo cAo TAl CHiNH (TIEP !HEO) , ICac thuyetrninh nay la rn9tb9phdn h9Pthanhva canduac doc dong thaiWYibdo caotai chi kern theo
4. TOMTAT cAc cHiNH SACHKE ToAN cHD YEU (TIEP THEO)
Chi phi <Iiyay
Chi phi di yay duoc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phatf' trir khi duccv6nhoa thea qu.ydinhcua Chuanmire K~ toan Viet Nam s6 1!,"Chi phi di yay:'. Theo ~,chi phi diva~ lienquantnrc tiep denviec mua, dau tuxay dung hoacsanxuat nhtrng taisan can m9t thI i giannrong doi daid@hoan thanhduavao su dung hoac kinhdoanhduoc cong vaonguyengia tai san c 0 d~n khi tai san doduoc dua vaosudung hoac kinhdoanh.Cac khoan thu nhap phatsinhill viec d~u I tamzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAthai cac khoanyay d~gc ghi ~iam nguyen,giatai san co lien q}lan.D6~voi khoan yay rieng ph1,lc: . vi~c xay d1!llgtaisan co djnh, bat d9ng san dau tu,Uii yay dugc von hOakecakhi thm gian xay d1!llg um12 thang.
Thu~Hi
T<
CThu~ thu nh~p doanh nghi~p th@hi~n t6ng gia tri cua s6 thu~ phai tra hi~n ti;liva s6 t u~ hom li;li.
S6 thu~ phai tra hi~n ti;lidugc tinh dl!a tren thu nh~p chiu thu~ trong nam. Thu nh~I chiu thu~ khac vailqi nhu~n truac thu~ dugc trinh bay tren Bao cao k~t qua hOi;ltd9ng kinh doanh 'thu nh~p chiu thu~khong baa g6m cac khoan thu nh~p hay chi phi tinh thu~ hoilicdugc kh~utrir tron I cac nam khac (baag6m ca 16mang sang, n~u co) va ngOllira khong baa g6m cac chi tieu khong chiu IU~ho~c khong dugckh~utrir.
Trang nam2013 va2916, Cong ty da l~n lusrthoan thanh vi~c thl!c hi~n d~utu b6I g va rna rQngquymo hOi;ltd9ng san xuat ti;linha may Song Hong 7 va nha may SongHong 9. Theo 0, Cong ty xac djnhdugc mi@nthu~ thu nh~p doanh nghi~p trong hai nam va giam50% thu~ phai n9 Itrong b6n nam ti~pthea d6i vm thu nh~ptang themillhai dl! an d~u tu rna r9ng nay. Trong nam 2017 a may Song H6ng 7dugc giam50% va nha may Song H6ng 9 dugc mi@nthu~ thu nh~p doanh nghi~p.
Thu~ thu nh~p hom li;lidugc tinh tren cac khoan chenh l~ch gifta giatri ghi s6 v ca sa tinh thu~ thunh~p cua cac khoan m1,lctai san ho~c cong ng tren bao cao tai cWnhva dugc ghi nh .n thea phuang pbapbang can d6i k~ toanoThu~ thu nh~p hoan li;liphaitra phai dugc ghi nh~ cho t~t ca laCkhoan chenh l~cht;;unthm con tai san thu~ thu nh~p hoan li;lichi dugc ghi nh~ khi ch~c ch~ co d lqi nhu~ tinh thu~tron~ tuang lai d@kh~utrir cac khoan chenh 1~~h~ thm. I,Thue thu nh~p hom li;lidugc xac diM thea thue suat dl! tinh S15ap dl,lIlgcho nam tai an dugc thu hOihayng phai tra dugc thanh toanoThu~ thu nh~p hoan li;lidugc ghi nh~n vao Baa cao k~ qua hOi;ltdQngkinhdoanh va chi ghi vao v6n cMsahftu khi khoan thu~ do co lien quan d~n cac kho' m1,lcdugc ghi th~gvao v6n cMsahftu.
Hi san thu~ thu nh~p hom li;liva ng thu~ thu nh~p hom li;liphaitra dugc bUtrir . Cong ty co quy~nhqp pbap d~bUtrir gifta tai san thu~ thu nh~p hi~n hanh vai thu~ thu nh~p hi~n haI phai nQPva khi cactai san thUl~thu nh~p hom li;liva ng thu~ thu nh~p hoan li;liphai tra lien quan tm hu~ thu nh~p doanhnghi~p dugc quan ly bOi cimg mQtca quan thu~ va Cong ty co dl! diM thanh to'I thu~ thu nh~p hi~nhanh trenCO' sathuk. I
Vi~c xac dinh thu~ t~u nh~p cua Cong ty can cu vao cae quy dinh hi~~ han? v~ thI~' Tuy nhien, nhi1ngquy diM nay thay doi thea rung thmkY va vi~c xac diM sau eimg ve thue thu ~p doanh nghi~p tilythuQcvao k~t qua ki@mtra cuaeaquan thu~ eo th~m quy~n.
Ben lien quan
Cac 10i;lithu~khae dugc ap d1,lllgthea cac lu~t thu~ hi~n hanh ti;liVi~tNam.
Cac ben dugc coi la lien ~uan n~u mQt ben co kha nang ki@msoat hoilicco anh h iang dang k@d6i vmben kia trong vi~c ra quyet dinh cac chinh sach tai chinh va hOi;ltdQng.Cae ben c ng dugc xem la benlien quan n~u cUngchiu Sl!ki@msoat chung hay chiu anh huang dang k@chung. I ,
Trong vi~c xern xet rn6i quan h~ eua cac ben lien quan, ban eh~tcua m6i quan h~ ugc chu trQngnhieuhan hinh thue pMp lY·
13
CONG TY cozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBApHANMAY SONG HONGS6 105, duong Nguyen Due Thuan, plnrong Thong Nhit,Thanh h6 Nam Dinh, tinh Nam Dinh
MAU SO B 09 - DNBan hanh thea ThongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA56200/2014/TT-BTCn a 22 thang 12 nam :014 cua BQ Hi ehinh
THUYET MINH BAocAo TAl CHiNH (TIEP THEO)Cdc thuyet minh nayzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAfa mot b(Jphdn hap thanhva cdn dirac doc d6ng thai vai baa cdo tat ch nh kem thea
5. TIEN vA cAc KHoANniONG DUONG TIEN IS6 cu6i Dam S6 dftu nam----=;;.:;_;;
VND VND
Ti€n matTi~n gui ngan hang khongkY hanCac khoan nrong duong ti~n (i)
Ci)Dg
3.798.168.62456.483.139.820
283.866.809.000+-------
344.148.117 .444 +-___;4~6.;..;.;75~1~.8;;;.34';';";.;14;.;.1
2.273.346.99144.4 78.487.150
Ghi eM:
(i) Cac khoan nrong duong ti€D th~ hien cac khoan ti€ngui ngan hang co thai Ian thu h6i khong qua03 thangk~tir ngay dAunr.
DOu tit ndm gjii din ngdyddo hlJ,nNg~nh~n•Ti~n giri cO Icy ban· Cac khoan dfrutu khac (i)
Dilih~n· Cac khoan dfrutu khac (i)
CQng
sa cuai113m sadAu nam___ ~G;::ia:..ag;;.:,acGiatri ghi sa ~II::::.·h:J:l:la:.:.c Gia tri ghi sA~ ~ I~ ~
302.000.000.000 302.000.000.000 468.980.lfK"OOO 468.980.000.000252.000.000.000 252.000.000.000 468.980.r.000 468.980.000.00050.000.000.000 50.000.000.000 I·
50.000.(po.000 50.000.000.000.50.000.(~0.000 50.000.000.000.
518.980.()0.000 518.980.000.000,
A
a6. DAu TU TAl CHINH
302.000.000.000 302.000.000.000
Ghi chu:
(i) Cac khoan dAutu niim gift d~n ngay dao h~ khae la khoan mua dAutu e6 p i~uUti diii e6 rue euaNgan hang TMCP Vi~t Nam Thjnh Vm;mg ("VP Bank") dUQ'emua tron~ nam 2015, v6i gia27.584 VND/e6 phArr,561uc;mg 1.812.645 e6 phArrv6i thai h~ h~ eh~ ehu ~Dnhuc;mg d~n ngay23/06/2016. Cong ty e6 k~ho~eh 5e nk gift d~n ngay dao h~ la ngay VP ~ank th\Ie hi~n quy€nmua l~i 56 e6 phi~uUtidiii e6 rue nay. Theo hgp d6ng,VP Bank e6 th~ th\Ie I i~n quy€n mua l~i e6phAnUtidiii e6 rue 5au 3 namk~tir ngay hoan tit giao dieh ban e6 phArr(ngii¥ 23/06/2015). Trongnam 201856 e6 phi~uUti diii mly dii dUQ'emua l~i thea hgp d6ng mua l~i gay09/07/2018; Giamua l~i la 33.996,8VNDI e6 phArr.
7. pHAI THU CVA KHACH HANGS6 cU6i Dam S6 diu Dam
VND VND
Phili tllU clia kluiC/, hilng nglin h{ln 451.843.118.399 384.238.263.985
Cong ty TNHH Columbia Sportwear 71.366.596.897 24.949.197.110Cong ty TNHH New York & Company 59.623.011.139 85.347.395.546Cong ty TNHH Sae-A Trading 63.943.919.096 70.400.017.296Cong ty TNHH G-I1I APPAREL GROUP 71.098.771.165 43.790.845.171Cong ty TNHH Luen Thai International 34.041.995.701 31.987.234.218Cong ty TNHH Prime Apparel 27.213.144.300 10.926.125.248Cong ty TNHH The Gap 22.368.420.769 40.773.792.755Cong ty TNHH Mango 8.812.623.659 11.693.682.960Cae d6i tuc;mgkhae 93.374.635.673 64.369.973.681
Ci)og 451.843.118.399 384.238.263.985
14
CONG TY cozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBApHAN MAY SONG HONG , USO B 09 - DNS6 105, duong Nguy~n Due Thuan, phuong Th6ng Nhftt, Ban hanh theo Thongtu s:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/2014rrT-BTCThanh ph6 Naill D!nh, tinh Nam Dinh ngay 22 than 12nam 2 114euaBq Hi ehinh
THUYE~ MINH BAa cAo TAl cHiNH (TIEP !HEO) , ICdcthuyet minh nay iamot b9phdnh(TJJthanhva can alI(1c doc aong thaivai bdozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcao tai chin kern theozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
8.
9.
10.
TRA.TRuac CHO NGU(n BANsA cuAiDam se diu Dam
VND VND
Tra trutrc choIlgliOt Mil Ilgdll "!l1l 18.715.088.500 12.299.908.053
Congty TNHH ZhangJia Gang, 4.388.495.739Van Hong Import& ExportCongty TNHH HangzbouRealever Textiles 2.065.973.766
Jiangsu Guotai InternationalGroup 1.063.786.839
Congty TNHH Jiangsu H.F Textiles 2.371.161.564
Chung Woo Corporation 1.131.346.348~Cac d6i nrong khac 12.260.618.995 7.733.613.302 ./'
CQDg 18.715.088.500 12.299.908.053 '\PIL.\.1TOO KHAc
J
sA cuAinam sA diu nam )VND VND ~
Ngall "!l1l 17.214.319.109 6.423.829.980 ,,-7Tam irng 439.696.790 420.128.490
Ky quy, kY circe 652.825.500 538.809.000
Cac khoan khac 16.121.796.819 5.464.892.490
- tu« a€n bitgiat phong mij.t bling 12.002.987.500 2.406.096.500
- Cdcat5i tuang khac 4.118.809.319 3.058.795.990
CQDg 17.214.319.109 6.423.829.980
HANG TONKHOs8cu6i oam
GiagAc D., ~hO!!!: D., ~hOogVND VND
I
VND
Hang dang di tren duimg 12.900.465.287 -Nguyen li~u, v~t li~u 193.423.221.623 (3.498.352.207) 162.137.571.179 (4.249.008.987)
Cong cu, dungClI 1.036.339.991 814.74 .880
Chi phi san xu!t kinh doanh d6 dang 67.573.257.179 (2.935.145.470) 54.307.25 1.649 (2.935.145.470)
ThitnhphAm 275.199.464.940 (10.191.686.635) 215.499.77 .015 (12.235.109.888)1Hang gui ban 14.089.388 108.65 .729
cgog 550.146.838.408 (16.625.184312) - (19.419.264345)
Trong nam, C6ngty d1ihoan nhap dir phong giam gia hang t6n kho v6i s6 ti@nla 2.794.080.033 VNDeho cae nguyen v~t li~uva thanh phArod1ixuAtkho trong nam.
11. CHI PHi TIL.\.TRuacsA cuAiDam sA diu Dam
VND VND
Ngall Il!lll 2.429.767.507 4.899.569.579
Cong Cl,l,dl,lngCl,lxufttdung phan b6duai 12 thang 1.699.466.832 4.899.569.579
Cac khoan kMc 730.300.675
Ddi It!l"57.511.870.499 90.792.875.757
Ti@nthue dftttra 1 lfuI- KCNMy Trung 25.131.556.495
Cong Cl,l,dl,lngCl,lxufttdiIngphan b6 tren 12thang 32.380.314.004 90.792.875.757
CQDg 59.941.638.006 95.692.445.336
15
-<CISzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA..
00 '
~~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANV)0\ -0-..or--!'f') <'Ir-;-....N
QO 0\In 0IO~II}0!'f') '<tIn~or--10 ...,.,QO 0
rri..,fN
o <'II- 0\I-..000In ...,.,o~II}V)0\ 10.... ~N<'I...,. ...,.,!'f')
<'I 0<'I !'f')C"! I-00 ..;00 In'<:!; C')0\ .......,.,N
0\II}In~....
!'f') 10N 10.... 10
00 t-=10 QO10 ....00 ..;In l-N 10
~ ;10 10
, r-,
0\-.:t...,.,t-=o~V)V)
r-..:-,__..
!'f')-.:t'o r-N-.:t
t-=\Ci!'f') on~~.... <'I!'f') 0!'f') ...,.,
II}N....
r-- !'f')N InIn r-II} ..;In ....o InII} a\o N...,. N...c II}
'!'f') ....10
t-=QOoII}oo00In!'f')
QO r--r-- NIn !'f')
a\ t-=10 e--!'f') 0o t-=!'f') !'f')!'f') 10a\ 0....
...,.0N ...,.0\ lI'lt-= N...,. In...,. QO
a\ a\!'f') 0\In Int"i II}0\ 0\...,. ...,.
C6NG TV COzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBApHAN MAY S6NG HONG ~u S~ B O~- ONS6 105, d1!OngNguyen Due Thuan, phuong Thong Nhfrt, Ban hanhtheo Thong tu 10zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/2014ffT-BTCThanh hi) Nam Djnh, tinh Nam DiM ngay 22 thang 12 nam 2,14 cua B(i Hi chinh
THUYE~ MINH BAo cAo TAl CHiNH (TIEP !HEO) , ICac thuyetminh nay larnr,5tbr,5phdn h(!JJthanh va canduoc doc dong thaiWYi bdocao tai chi h kern theo
13. TANc, ClAM TAl SAN CO DJNH VO HlNHQuy~n sir dung d§t Phin m~m T6ngci)ng
may tinh
VND VND
2.180.036.660 3.489.212.660
2.216.885.503 2.216.885.503
4.396.922.163 5.706.098.163
1.612.265.151 2.010.654.681
655.496.656 720.955.456
2.267.761.807 2.731.610.137
567.771.509 1.478.557.979
2.129.160.356 2.974.488.026
VND
NCUYENCIAS8 dtr diu nam 1.309.176.000
- Mua trong nams6 dir cu6i nam 1.309.176.000
cIA TRl HAO MON LUY ICES8 dir diu nam 398.389.530
- Khfru hao trongnam 65.458.800
s6 dir cu8i nam 463.848.330
cIA TRl CON Lt.\1s6 dir diu nam 910.786.470
s6 dir cu8i nam 845.327.670
14. pIlAI TRA. NCUOI BANSa euai nam
Gill tr]
i<
sa co kha
Phd; tTd ngltili bdn ng&n h{lnCongty TNHH May m~e Song H6ngKhu Cong nghi~p My Trung - Nam DinhCongty TNHH Shanghai Sunway InternationalCongty TNHH Juki SingaporeCac d3i nrong khacCQngTrong do phal tra nguiri ban Iiicie ben lien quanCongty TNHH May m~e Song H6ng
sa cO kha 'till tr]_______ ....:n::.:an.:.t>.g..::.tra:_:·n~f1 -"- _.;;n=an=g=tr;;_;3n;;;.o..f1zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
VND VND iVND VND152.332.166.317 152.332.166.317 186.573.31,.971 186.573.312.971
13.316.069.110 13.316.069.110 8.989.0 ; .230 8.989.064.23022.248.522.144 22.248.522.144 24.914.3 p76 24.914.331.5769.230.387.720 9.230.387.720 7.0 p43 7.021.143
31.087.8 ?OOO107.537.187.343 _1:..:.07:..:;.5:.:;.;37:..:.:.1.;:.:87:.;:.3...:..:43:.__.....:1.:..:21.::..5.:..:75.::..0=!f.~.:..:.02::.2 121.575.057.022152332.166317 152332.166317 186.573.3 : .971 186.573.312.971
13316.069.110 13316.069.110 8.989.; .230 8.989.064.23013.316.069.110 13.316.069.110 8.989.0 .230 8.989.064.230
31.087.839.000
15. NCUOI MUA TRA. TIEN TRUOCS8 cu8i nam s6 diu nam
VND VND
59.756.426.379 65.718.315.545
15.125.008.347 15.795.645.697
5.856.346.338 2.176.198.1743.748.725.959 2.112.219.3234.281.021.322 3.967.357.001
3.206.295.194 2.537.870.7457.498.342.5003.057.626.806
27.539.029.219 28.573.055.299
59.756.426.379 65.718.315.545
NguOimuatra tiJn trudc ngdn "!InCong ty CP Tu van Xay d\fIlg va TM Thai Duang
Cua hang Cuc PhuongCong tyTNHHMTV TM Bao My LongNha Phiin Ph6i San PhAmViin NgaCong tyTNHHTM va XD Nam LongCong tyTNHH Samsung Electronics Vi~t Nam
Ong Nguyen Duy MinhCac d6i tuQ11gkhac
Ci)ng
17
CONG TY copRAN MAY SONG HONG U soB 09 - DNS6 105, d';fOngNguyen DuezyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA111U~n,phuong Thong Nh~t, Ban hanh thee Thongtu I,::zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/2014!IT-BTCThanh hONam Djnh, tinh Nam Djnh n ay 22 thang 12nam 2 :14eua B9 Hi ehinh
THUYE~MINH BAo cAo TAl CHiNH (TIEP!HEO) , ICdc thuyetminh nayzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAla motb9 phdn hap thanhva can duac doc dang thaiWYi bdocao tai chi 'II kemtheo
16. THUEvA cAc KHOA.NPIlAI THU/ pHAI NQPNHA xtroc
sa iI§uMm saphSi DQplilil thu tron Dam
VND VND
I48.450.362 10.417.757.685 9.230.2 1.023
1.630.590.466 1.520.73' .74013.279.520.648 31.651.980.597 34.931.5 .2451
9.411.933. 717 8.613.4 .6582.389.434.335
I2.389.431.335
14.583.849 86.718.802 79.7 .81111.567.780.000 l.567.7~.000
3342.554.859 57.156.195.602 58.332.8 : .812
2.615.721 2.615.721 I1.868.4 8.755
450.986.34i 450.986.341 I .11.7 p.OOO
453.602.062 453.602.062 1.880.2 ~.755
S6cuai Dam
VND
Ph3inqpThu~ gia tri gia tangThu~ xufr~nh~p khAuThuS thu nh~p doanh nghi~pThuS thu nh~p ca nhanThu~ nhil d§~ ti~n thue d§tCac loai thu~ khacPhi, I~phi va cackhoan phai n9P khaczyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CQDg
1.235.930.024109.852.726
798.532.059
21.542.840
2.165.857.649
Phai thuThuS xu§t, Dh~pkhAuThu~ thu nh~p doanh nghi~pThuS thu nh~p ca nhanThu~ nha dfr~ ti~n thue dfrt
CQDg
1.868.498.755
11.770.0001.880.268.755
17. emPHi PllAI TRA.
Ngdn hflnTi@nluang phep, eom ea trieh tnrocTrich truce thuong hoa hong, doanh s5Chi phi phai tra khac
C{lDg
S6 cu6i Dam S6 dftu DamVND VND
98.010.454.864 84.022.148.323
73.650.047.027 65.811.625.58024.034.536.010 18.060.555.758
325.871.827 149.966.985
98.010.454.864 84.022.148.323
S6 cu6i Dam S6 dftu DamVND VND
34.675.991.373 33.505.115.214
2.767.296.301 2.372.745.5923.148.548.533 2.703.146.305
89.415.554 400.429.46329.817.889 267.483.355
4.494.150.000 5.597.378.02524.146.763.096 22.163.932.47413.246.135.792 16.794.916.3843.648.434.800 357.332.4007.252.192.504 5.011.683.690
34.675.991.373 33.505.115.214
13.246.135.792 16.794.916.38413.246.135.792 16.794.916.384
18. pllAI TRA.KHAc
Phiii Irii ngdn hfln khticKinh phi eong doanBao hi€m xlih9iBao hi€mytI~
Bao hi€mth~tnghi~pC6 rue, lQ'inhu~ phai traCae khoan phai tra khae- Cong ty TNHH May m(lc Song H6ng- Phai tra 6m iJau thaiscm eho CBCNV- Cae iJ6i tU(1ngkhae
C{lng
Phiii trii khac Ht cac beD lieD quaDCongty TNHH May m~eSongH6ng
18
ezyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA....=
e....=zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
""=T -...0 -e- CICzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAV)~g~-q:CX)~NzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANI:'"-V lt- zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAN r-r-OOMN~trizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAc»; N 00 C::>f"""I 0 00 t"""lNNr-:d;:!i~"'I'J"M
~o:!\"Q~O
M M a\~~~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAa\ \ .C) \CS<') = <')-e- 00 <')
~oOtrion on ~<')
§~~~~~
Nv)cioci~~~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA~~a\
g!::~= <') ~
6t~8- NviocO
on 00 <')= on~r-:a\on -
\ l-reC
""=_0-
U
ozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAN
('I V)
0"10zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA~r-zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA0000"1"'!I""lc:-.ir- \0r-~OV)00 00
tl!)C-=.c....
tl!)C
'CoUzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
0'ooCo~....r-
o 'ooCooCo00\CiMM
... ·1
, 0 'ooCo~....r-
, -=-=-=C-=-=,...;r-
, I,
, 00 '\0~....M0'\r-:0'\........r--
, V)
M
~, \0 0'\
""'" ...,.«] ...,.V) r-:\0 0'\~ II"l\0 \Cir--
\0I""iM....
, -=-=-=Q-=-=Q...,.....oci~M
1=0 '-= 000CO0000CO0""'"00«]zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA\C i ......M ......M
CONG TY co PHAN MAY SONG HONGS6 105, duong Nguyen Due Thuan, phuong Th6ng NhAt,Thanh ph6 NamDinh, tinh Nam Djnh
(lAu SOB 09-DNBan hanh thea ThongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAttl s~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/20 14/TT-BTC~ 22 than_g_12nam 2( 114cua BQHi ehinh
,--------._-------f~
THUYET MINH BAo cAo TAl CHINH (TIEP THEO)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACdc thuye: minhnay za mt,5tb9phdn h9P thanh va cdnduac d9C d6ng thaivai baa cdo taichin ~kern thea
20. VON cHiJ santru (TIEP THEO)
Ghi eM:
(i) Tang v6n trongnam thea Nghiquyet cua DaihQidAngcd dongthuong niens6 38/NQ-DHCDngay06/05/2017 thong qua phuong an phat hanh e6 phieu thea chuang trinh lua cho eho ngiroi lao dQngtrongnam 2017. I
(ii) Phan ph6i 19i nhuan vaehia e6 rue theaNghi quyet cua DaihQi dAng e6 (long thuongnien s638/NQ-DHCDngay06/05/2017, trong d6:- Triehquy d~uttl phat trientj l~30%tren 19inhuan nam2016: 52.472.611.(135VND.- Chia e6 ruenam 2016tj l~45%tren v6n di~u l~: 107.163.000booVND.
S6 e6 rue Congty da tra eho cac e6 dong trong nam la 108.266.228.025VND.
C6 phi~uS8 cu8inam S8 diu nam
c6 phieu Co phieu
23.814.000 22.680.000
23.814.000 22.680.000
10.000 10.000
S6 luc;mge6 phi~uda ban ra eong chung- C6phiiu pM thOngS6 lugng e6 phi~udang luu hanh- C6phiiu pM thong
M~nhgia e6 phi~u dang luu hanh(VNDI CP)
Van di~uI~va van diu hl'
Theo GiAy chUng nh~n d~uttl sua d6i l~ thu 16 ngay23/08/2017, v6n di~u l~ eua Congty la:238.140.000.000VND. T~ingay31112/2017, v6n di~u l~ da dUQ'ecae cd dong g6pc:~ nhu sau:
V8n dli 20P tai I31112/2017 1/0112017
VND % I VND %Dng Bui Due Thinh 51.502.200.00021,63% 51.50~.200.000 22,71%Congty CP ChUngkhoan FPT 32.400.000.000 13,61% 32.40~.000.000 14,29%Dng Bui Vi~tQuang 25.993.800.000 10,92% 19.18~.800.000 8,46%Ba Nguyen Thi Dao 17.240.660.000 7,24% I - 0,00%BaBui ThuHa 16.874.400.000 7,09% 16.87~.400.000 7,44%Dng Ph~ Van Duang 0,00% 25.861.000.000 11,40%Cae e6 dong khae 94.128.940.000 39,53% 80.97~.600.000 35,70%CQDg 238.140.000.000 100% 226.8op,000.00O 100%
628.811,00 1.624.915,00
21. cAc KHoAN MVC NGoAI BANG CAN DOl KE ToAN
Ngo\lit~cae lo~i-USD
S8 cu6i Dam S8 diu Dam-t--___;::;..;;...;=..;;;;.;;;.;;;;;..
22
CONG TY coPHAN MAY SONG HONG , U SO B 09 - DNS6 105, duong Nguyen Due Thuan,phuongThong Nh~t, .Ban hanh theo ThongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtu ~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/20141TT-BTCThanh ph6 Nam Djnh, tinh Nam Djnh n a 22 thang 12 nam 2 :14 eua BQ rai ehinh
THUYE~ MINH BAo cAo TAl CHINH (TIEP !HEO) . IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACdc thuyet minh nay IiImot b9phdn hap thanh viI can duoc doc dong thai vai bdo cao tai chi
22. DOANH THU THUAN VE BAN HANG vA CUNG cAP DICH VV I___ __;,N.;.;;a;.;;;m;_;n;;.:a:.l...Y-+-__ ..::..N:..=a.:::m:....:t::...;rl::..;r{y~c
2.344.716.10: 1204012504:932.654.509.455
5.080.828.546
Tang doanh thu ban hang va cung cip djch vI}
- Doanh thuban thanh pham- Doanh thu gia cong- Doanh thu khac
Cac khoan giam trlr doanh thu- Rang ban tra lai
Doanh thu thuh v~ ban hang va cung dp djch vI}
3.282.451.447.337
565.187.475
3.281.886.259.862
23. GIA VON HANG BANNam nay
Gia Y6n thanh pham da banGia Y6n gia cong
CQng
VND1.918.876.796.774
799.033.144.044
2.717.909.940.818
24. CHI PHi sAN XUAT, KINH DOANH THEO YEU TONiim nay
Chi phi nguyen lieu, Y~t lieuChi phi nhan congChi phi khAu hao taisane6 dinhChi phi dich vu mua ngoaiChi phi khac bang ti~n
CQng
VND1.753.435.176.6981.110.568.895.405
114.027.643.508305.530.588.003148.320.760.778
3.431.883.064.392
25. DOANH THU HO~T BQNG TAl cHiNHNiim nay
Lai tien giri, ti~n eho yay
C6 rue, loi nhuan duoc ehia
Lai chenh I~ehtY gia
CQng
VND38.362.773.941
3.625.290.00015.507.484.109
57.495.548.050
26. CHI PHi TAl CHINHNiimnay
Lai ti~n yay
L6 chenh I~ehtY giaRoan nh~p dlJ phong d~utu tai ehinh
CQng
VND36.708.377.78312.337.691.149
49.046.068.932
23
I
952.744.545.939
-I 2.992.869.592.722
I 790.015.155
I 2.992.079.577.567
Niim trll{YcVND
1.641.729.748.875854.3 77.887 .891
I 2.496.107.636.766
INiim tm{yc
I VND1.482.228.415.3721.075.727.419.287
103.259.499.801385.832.248.688
-I 3.047.047.583.148
Nam trutrcVND
35.426.029.1123.625.290.000
16.151.519.661
I 55.202.838.773
Nam trurrcVND
38.516.750.94818.532.178.682
(24.622.969.680)
I 32.425.959.950
CONG TY cozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBApHAN MAY SONG HONG U SO B 09 - DNS6 105,duong Nguyen DireTIlU~, phuongThong Nhat, Ban hanh theo Thongtu szyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/20141TT-BTCThanh h6 Nam Djnh, tinh Nam Dinh ngay22 than 12nam 2 114clla Be) Hi chinh
TIIUYE~ MINH BAo cAo TAl cHiNH (TIEP :rHEO) , IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACac thuyet minh nayla m6t b6phdnh(1JJthanh va canduacd9C dong thai vai baa caatat chin kem thea
27. CHI pHi BAN HANG VA CHI PHi QuAN LY DOANH NGHI:':;P I____ .!.N:.::i:,:;:m!.,;n:!!a:.!..yNam truce
VND VND
3 2.054.755.4167 74.087.321.5368 17.836.355.0101 65.258.651.8999 9.916.625.908
8 I 169.153.709.769
1I
2.766.075.2033 3.441.495.5152 984.417.9916 118.198.234.0047 6.770.684.757
9 I 132.160.907.470
Y Nim trmrcVND
2 214.337.563.029
3 (2.124.674.667)7 (370.467.224)
) (3.625.290.000)) (45.440.565.810)2 4.579.893.8996 167.356.459.2273 40.424.322.6643 126.932.136.5630 20,00%
9 I 29.428.859.579
lfu lugt hoan thanh vi~cay Song H6ng7 va nha
~ghi~p trong hai namthe & ill hai d\I an dAu tu
nl la may Song H6ng9
laru v~ thu€. Tuy nhien,v~ I~hu€thu nh~p doanh
Cac khoanchi phi quan Iy doanh nghi~pphat sinh trong namChi phi nguyen v~t, v~tlieu 2.473.076.88Chi phi nhanvien 75.445.331.90Chi phi khau hao TSCD 22.663.751.24Chi phi dich vu mua ngoai 71.964.406.07Cac khoan chi phi QLDN khac 15.307.601.57CQng
Cac khoanchi phi ban hangphat sinh trong namChi phi nguyen v~t li~uChi phi nhanvienChi phi khau hao TSCDChi phi dich vu mua ngoaiCac khoanchi phi ban hangkhac
CQng
28. CHI PHi THUE THU ~P DOANH NGHI:':;P
LQinhusn k~ toan tnrecthu~DiJu chinh cho thu nhdpchiu thud
L6/(Lai) chenh l~chtY gia h6i doai chua thuc hienLai/(L6) chenh l~chtY gia h6i doai chua thuc hien nam
truce thuchien trong nam nayC6 nrc diroc chiaThu nhap duqc mien thu€ (i)Cac chi phi khong duqc trir
Thu nh~p chiu thu~Thu nh~p duQ'cgiam50%thu€ suAt (i)Thu nh~p khong duc;rcmien, giam thu€Thud sudt thud TNDN thOng thumzg
Thu~ thu nh~p doanh nghi~p phai nQp
Ghi cM:
187.854.167.68
3.128.225.545.111.672.621.339.645.03
138.135.619.153.287.681.46
151.002.843.81
Nim naVND
231.299.607.93
511.953.532.124.674.66
(3.625.290.000(56.154.422.368
2.493.974.60176.650.498.3644.169.519.24
132.480.979.1220,00%
30.913.147.74
(i) Nhu dli trinh bay t~i Thuy€t minh s64, trong nam2013va 2016,Cong ty dlith\Ic hi~n dAutu b6 sung va rna re)ng quy mo ho~t de)ng san xufrt ~i nba mmay Song H6ng 9. Theo d6, Congty xac djnh duQ'Cmien thu€ thu nh~p doanhva giam 50% thu€ phai ne)p trong b6n nam ti€p theo d6i vai thu nh~p tangrna re)ng nay. Trong nam2017nha may Song H6ng7 duQ'c giam 50% vaduQ'c miSn thu€ thu nh~p doanh nghi~p.
(ii) Vi~c xac djnh thu€ thu nh~p Clla Congty can cu vao cac quy djnh hi~n hnhUng quy dinh nay thay d6i theo rung thirikY va vi~c xac djnh sau cimgnghi~p my thue)c vao k€t qua ki~m tra Clla co quan thu€ c6 thfunquy~n.
24
CONG TY co pHA.N MAY SONG HONGs6 105, duong Nguyen Dire Thuan, phuong Thong Nh~t,Thanh h6 Nam Dinh, tinh Nam Dinh
AUSOB09-DNBan hanh thea Thongtu szyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA1200/2014ffT-BTCngay 22 thang 12nam 20 ,4cuaB9 Hi chinh
THUYET MINH BAo cAo TAl cHiNH (TIEP THEO)Cdc thuyet minh nayzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAla mot b(Jphdn h(1JJthanhva cdn duac doca6ng thai voi bdo cdo tai chin
29. LAI CO BAN TREN CO PHIEUzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
I
, " ' ,I "(i) Ca~ khoan dieu chinh 19i nhuan ke toan de xac dinh 19inhuan phan bo ,cho co d: ngsa ~Uu C? phieu
phO thong la 19i nhu~ trich quy khen thuang phUc 19i thea Nghj quyet cua D.ih9i dong co dong.Theo Nghj quy€t cua D~i h9i d6ng c6 dong thuOng nien nam 2018, Cong ty long trich quy khenthuOng phUc 19iill 19i nhu~ cua nam 2017.
LQ"i nhu~n k~ toan sau thu~ thu nMp doanh nghi~pCac khoandi~u chinh 19inhuank€ toan d~ xac dinh19inhuan phanb6 cho c6 dongsahfru
c6 phieu ph6 thong (i)Lei nhuan phanb6 cho
c6 dongsahtru c6 phieu ph6 thongC6 phieu ph6 thong dang luuhanh binh quantrong namLiii co ban tren c6 phi~u
Ghi chU:
30. NGID¥P VVvA so DU v6I cAc BEN LIEN QUAN
____ ;:.;N~a:::m:....:n::.:;a:.!..y-+__ ~N,;:.a:.::m:.:....:.:.tr-=U"..:;.{r;:;.c
200.386.460~ 1184.908.703=I (7.983.367.390)
200.386.460.183 176.925.336.060
23.133.600 22.680.000
7.8018.662
NN'.~\
Danh sach cac ben Lienquan co giao djch va sa dlr chu ylu trong10/:
M6i guan heBen lien guan
Cong ty TNHH May m~c Song H6ng
Ole thanh vien HDQT, Ban T6ng Gicim d6c
Cong ty do Cong ty th' l~p ~i H6ng Kongthea Gi~y ChUng nh~ dAI tu ra nuo-c ngoai s606IBKH-BTRNN cAp nga 12/10/2006Lanh d~o cM ch6t
Ngoai c:k s6 du va giao djch v6"icae ben lien quan nhu da trinh bay ~i M\lc s6 s6 4, s6 18 va s6 20 vaphAn Thuy€t minh bao cao ti:'tichinh, Congty con cac giao djch chu y€u v6"icac ben .en quan nhu sau:
____ .:..;N~a=m:....:n::;;a:.!..yI Nam trU"{rcVND VND
Mua hang bOa, dich vI}.Cong ty TNHH May m~c Song H6ng
Thanh toan ti~n djch vI}.Cong ty TNHH May m~c Song H6ng
Thu nh~p Hi)i d~Dg quaD trj va Ban TADg Giam d6cC6 ruc H9i d6ng qmin trj va Ban T6ng Giam d6c
ThU lao HQi d6ng quan trj va Ban Ki~m soatLuang va cac khoan thuOng Ban T6ng Giam d6c
31. cAc KHoAN CAM KET
Cam k~t thue ho~t di)ng
132.459.480.884 134.356.219.240
132.459.480.884 134.356.219.240
133.326.976.330 112.020.820.864
133.326.976.330 112.020.820.864
38.400.738.804 .48.425.614.438
33.927.930.000 45.237.400.000
2.236.404.402 674.374.252
2.236.404.402 2.513.840.186
T~i ngay 31112/2017,Cong ty co cam k€t thea cac hgp d6ng thue ho~t d9ng khon dugc huy ngang cho
phi thue d§t nhu sau:
Trong vong m9t namTir hai d€n nam namSaunamnam
Ci)ng
25
s6 cu6i nam s6 dAu Dam-li----=~=VND~:::..VND
3.638.259.535 3.638.259.53514.553.038.140 14.553.038.14085.720.114.140 89.358.373.675
103.911.411.815 I 107.549.671.350
~----------------------
CONG TY cozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBApHANMAY SONG HONG U SO B 09 - DNS6 105, duong Nguyen Due Thuan, phuong Th6ngNhAt, Ban hanh thea Thong nr szyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/2014ITT-BTCThanh h6 Narn Djnh, tinh Narn Djnh n a 22 tMng 12 nam 2 ~4 eua BQ Hiehinh
THUYE~ MINH BAo cAo TAl CHINH (TIEP !HEO) , IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACdc thuyet rninhnay la rn9tb9phdn hap thanh va can duac doc dong thai W7i bdo cao tai chin' kern theo
32. CONG CV TAl CHINH
Quan 1:9 nii ro v6n I
Cong ty quan ly nguon v6n nham dam bao rang Cong ty c6 th~ vira hoat dQng lien . e vita t6i da h6a 19i
fc~cua cac~6dong thong qU~t6iuu h6a s6 dunguen~6n va con~ no, I
Cau true von cua Cong ty gom e6 cac khoan no thuan (bao gom cac khoan vay ] u da trlnh bay taiThuyet rninh s6 19 trir di ti~n vacackhoan nrong dirong tien)vaphftn v6n cua cac ce dong (bao g6rn v6ng6p, cac quy du trfr, 19i nhuan sau thu~ chua phan ph6i).
H~s6 don b~y tai ehinh eua Cong ty ~i ngay k~t tMe men d9 k~ toan nhusau:
S6 eu6i nam sa dAu nam-+--~==;:::.VND VND
914.846.272.420 809.852.883.211
(344.148.117.444) (46.751.834.141)
570.698.154.976 763.101.049.070
755.174.728.756 653.305.230.138-+------
__________ ~7~5~6~%~o-+ ~11~6~,8~%~o
~ 1Ho~~
H¢sbaim bay tai chinh
Cae khoim vay
Trir: Ti~n va cae khoim tuang duang ti~n
Ng thu~n
V6n ehu sa hiiu
Ty I~nil thu§n tren vAn ehti sO-hihI
__..;\--
Cae ehinh saeh k~ toan ehti y~u
Chi ti~t cae ehinh saeh k~ toan ehu y~u va cac phuang phap rna Cong ty ap d\lI1g(b~ I g6rn cae tieu chi d~ghi nMn, ea sa xae djnh gia tri vaC(J sa ghi nh~ cae khoim thu nh~p va chi pm') do v6i tUng 10~i tai santai chinh va cong ng tai ehinh dugc trlnh bay ~i Thuy~t rninh s64. I
IGia trl elli s6
Cae lo=;tiding e\l tai ehinh
sA eU6i nam I sA dAu namVND VND
Hi san tai ehinhTi~n va cae khoimtuangduang ti~nPhai thu khaeh hang va phai thu khacD~u tu tai ehinh ngin h~nD~u tu tai ehinh dai h~n
Cac khoank:Y quy
Ci}ng
46.751.834.141390.123.284.965468.980.000.000
50.000.000.000652.825.500 538.809.000
-I!-------1.114.763.468.394 +...;;.;95;;,;6;;,;;.3;.;,9,;;,;3.;;;.,;92;,;;8;.;,;.1;,;;;0,;.6
344.148.117.444467.962.525.450302.000.000.000
Cong nC!tai ehinhCac khoim vay 914.846.272.420 809.852.883.211
Phai tra nguai ban va phai tra khac 187.008.157.690 220.078.428.185Chi phi phai tra 98.010.454.864 84.022.148.323
Ci}ng 1.199.864.884.974 1.113.953.459.719
Cong ty chua danh gia gia tri hgply Clla tai san tai ehinh va cong ng tai ehinh t~i ng Iy k~t thue ruen d9 k~toan do ThOng tu s6 210/2009/TT-BTC do BQ Hi ehinh b~ hanh n~a~06 thang 11narn 2009 ("Thongtu 210") eiing nhu cae quy djnh hi~n hanh chua e6 huang diinql the ve vi~c xaedtuh gia tri hgp ly cuacae tai sim t<lichinh va eong ng tai chinh. ThOng tu 210 yeu du ap d\lI1gChuftn ~l!C bao eao t<lichinhQu6c t~ v~ vi~c trlnh bay bao cao t<lichinh va thuy~t minh thong tin d6i v6i co [ C\l tai chinh nhungkhong dua ra huang diin tuang duang cho vi~e danh gia va ghi nh~eong C\l t<libhinh bao g6rn ca apd\lI1ggia tri hgp ly, nh~rn phil hgp v6i Chu§n rn\[e bao cao tai ehinh Qu6e t~. I .
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CONG TY cozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBApHAN MAY SONG HONG U SO B 09 - DNS6 105, duong Nguyen Dire Thuan, phirong Thong Nh~t, Ban hanhtheo Thongtu s:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA200/2014ill-BTCThanh ph6 Nam Djnh, tinh Nam Djnh ngay22 thang 12 nam 2 114ctia BQ Hi chinh
THUYE~ MINH BAo cAo TAl CHINH (TIEP ,!HEO) , ICdc thuyet minh nay Lamotb9phdn h(TJJthanh va cdn ilu(1c doc dong thoivai baa cao tai chinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAkern thea
32. CONG CV TAl CHlNH (TIEP THEO)
MI}Ctieu quan Iy nii ro Uli chinh
Cong ty dli xay dung h~ thong quan ly rui TOnham phat hien va danh gia cac rui TO ,a Congty phai chiu,thi~t l~p cac chinh sach va quy trinh kiem soat rui TOa muc ch~p nhan duoc. H~Ih6ng quan ly rui TOducc xem xet lai dinh ky nham phan anh nhung thay d6i cua di~u kien thi tnrong v' hoat dQng cua Congty.
Rui TOtai chinh bao g6m rui TOthi tnrong (bao g6m rui TOtY gill, rui TO1liisu~t va TOv~ gia), rtiiTO tind\lIlg va rtii TOthanh khoan.
Riii TOIlti ITuifng
Ho~t dQng kinh doanh ctia Congty se chti y~u chiu rtiiTO khi co S\I thay d6i v~tY gi h6i doai, Hiisu~t vagia. Cong ty khong th\Ic hi~n cac bi~n phap phOng ngira rtii TOnay do thi~uthi I Ong ho~t dQng giaodich cac cong C\ltai chinh nay.
Qulin If rui ro tY gia
Cong ty th\IC hi~n mQt s6 cac giao dich co g6c ngo~i t~, theo do, Congty se chiu .1 TOkhi co bi~n dQngv~ tY gia.
Qulin If rui ro liii sudt
Cong ty chiu rtii TOllii su~t phat sinh tir cac khoan yay chiu 1liisu~t dli dugc kY k~ '. Rtii TOnay se dugcCong ty quan 1y bAng cach duytri a muc dQ hgp ly cac khoan yay va phan tichr I hinh c~ tranh trenthi truOng d€ co dugc 1liisuftt co 19i cho Congty tir cac ngu6n cho yay thich hgp.
Quem Ii' rui ro vi gia cdphiiu
Cac cd phi~u do Congty nfun gifr bi anh huang boo cac rtii TOthi truOng pMt s' tir tinhkhong ch~cchfuJ.v~ gia trj tuang 1ai cua c6 phi~u dAutu. Cong ty qmln ly rtii TO v~ gia c6 phi~1 bAng cach thi~t l~ph~ muc dAutu. HQi d6ng Quan tri ctia Congty cfing xem xet va phe duy~t cac qu){~tdjnh dAutu vao c6phi~u nhu nganh ngh~ kinh doanh, Congty d€ dAu tu, v.v. Cong ty danh gia rtii 10 v~ gia cd phi~u 1akhong dang k@.
Riii TO tin df!.ng
Rtii TOtin d\lIlg xay Takhi mQt khach hang ho~c d6i tac khong dap irng dugc cac n -aV\l trong hgp d6ngd§n d~n cac t6~ thM tai chinh cho Congty. Cong ty co chinh sach tin d\lIlg phU hgp :a thuOng ~uyen theod5i tinh hinh de danh gia xem Congty co chiu rtii TOtin d\lIlg hay khong. Congty ong co batkY rtii TO
tin d\lng tn;mg y~u nao vm cac khach hang ho~c d6i mc Mi vi cac khmln phai thu d~I tir mQt s6 1ugngIOnkhach hang ho~t dQng trong nhi~u nganh khac nhau va phan b6a cac khu V\fCdia ly ac nhau.
Quiin lY Tlii TOIhanh khoiin
M\lc dich quan 1yrtiiTO thanh kho{m nhfun dam bao dti ngu6n v6n d€ dap (rng cac n hTaV\l tai chinh hi~nt~i va trong tuang 1ai. Tinh thanh khmln cling dugc Congty qmin 1y nhAm dam b'0 muc ph\l trQi gifra
" ,.' I"cong ng den h~n va tai san den h~ trongkY a muc co the dugc kiem soat doi vm s~ von rna Congty tinrAng co th@t~o ra trongkY do. Chinh sach ctia Congty 1a theo d5i thuOng xuyenI ac yeu du v~ thanhkhoan hi~n ~i va d\I ki~n trongtuang1ai nhfun dam bao Congty duy tri du muc dI phOng ti~n m~t, cackhoan yay va dti v6n rna cac c6 dong cam k~t gop nhfun dap irng cac quy djnh v~ t thanh khoan ngin
h~n va dai h~ hon., " I
Cac bang dum day trinh bay chi tiet cac muc dao h~n theo hgp dongcon l~i doi v . mi san tai chinh vacong ng mi chinh phi pMi sinh va thai h~n thanh toan nhu dli dugc thOa thu~n. CaI bang nay dugc trinhbay d\Ia tren dong ti~n chua ~hi~t kh~u ctia tai san mi chinh vadong ti~n chua chi~ Ikh~u ctia congng taichinh tinh theo ngay sam nhat rna Congty phai tra. Vi~c trinh bay thOng tin tai san 'i chinh phi phai sinh1a cAn thi~t d€ hi€u dugc vi~c quan 1yrtii ro thanh khoan cua Cong ty khi tinh tha khoan dugc quan 1ytren co sa cong ng va mi san thuAn.
27
CONG TY cozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBApHANMAY SONG HONG MAUSOB 09-DNS6 105,duong Nguyen Dire Thuan, phuong Thong Nh~t, Ban hanh thea ThOngzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAs6200/2014m-BTCThanh ph6 NamDinh, tinh Nam Dinh ngay 22thang 12 n~ ~2014cua BQ Tai chinh
THUYET MINH BAo cAo TAl CHiNH (TIEP THEO)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAIhinh kem theaCdc thuyetminh nay la mot b9 phdn hap thanh va cdnduoc dociJ6ng thai WYibaacaotai
32. CONG CV TAl CHiNH (TIEP THEO)
Qulin Ij rui ro thank khoan (Tilp theo). DIfOl 1 nam Tir 1- 5 naQI TAngVND VN1i> VND
S6 cu6inamITi~nva cac khoan nrongduang ti~n 344.148.117.444 344.148.117.444
Phai thukhach hangva phai thukhac 467.962.525.450 I 467.962.525.450f)~unr tai chinh ngfuthan 302.000.000.000
~302.000.000.000
Cac khoanIcY quy 652.825.500 652.825.500CQng 1.114.763.468.394 I 1.114.763.468.394I
S6 cu6inamICackhoan vay 722.915.235.620 191.931.036.80g 914.846.272.420
Phai tra nguoi ban vaphai tra khac 187.008.157.690 I 187.008.157.690Chi phiphai tra 98.010.454.864 I 98.010.454.864I
CQng 1.007.933.848.174 191.931.036.80 1.199.864.884.974Chenh I~ch thanh khoan thuftn 106.829.620.220 (191.931.036.800I !85.101.416.580~S6 dAunam
ITi~nva cac khoan nrong duongti~n 46.751.834.141 46.751.834.141Phai thukhach hangva phai thukhac 390.080.050.905 390.080.050.905f)~u nr tai chinh ngin h~ 468.980.000.000 468.980.000.000f)~u tu tfli chinh dai h~ 50.000.000.000 50.000.000.000Cac khoanIcY quy 538.809.000
50.000.000.00~538.809.000
CQng 906.350.694.046 956.350.694.046S6 dAunam
ICac khoan vay 515.519.859.974 294.333.023.23I 809.852.883.211Phai tra ngum ban va phai tni khac 220.035.194.125 220.035.194.125Chi phi phai tra 84.022.148.323
294.333.023.23) .84.022.148.323
CQng 819.577.202.422 1.113.910.225.659Chenh I~ch thanh khoan thuftn 86.773.491.624 244.333.023.237 !157.559.531.613~
Ban T6ng Giam d6c danh gia rui ro thanh khomamuc th~p. Ban T6ng Giam d6cIf tu' ~ c tyco th~ t~o ra du ngu6n ti~n d~ dap Ung cac nghlaV\l tai chinh khi den h~n.
I ill aug rang ong
33. Sl)'Kq:N PHAT SINH SAU NGAy KHOA SO
Theo Nghi q~yet.f)~i ~Qi d6ng c6 dong thu(mg nien s6 23/NQ-~HS:E> ngay 12/ p/2018, Cong ty co keho~ch niem yet co phieu ~iSaGiao dich ChUng khom thanh phO Ho Chi Minh tr ng nam 2018. Congty
" I "dii nQPhO sO'dangIcy niem yet ngay08110/2018va duQ'c Trungtam lUll Icy chUng ikhoan dip Giay chUngnh~n dangkY c~Ung khom ~688/~018/GCNCP-VSD n~ay 24/10/2018. I ,
Theo Ngh~ quyet D~i h?i dong co dong th~(mg nien so ~3/N9-DHCE> ngay 12/15/2018 va Nghi quyetcua HQ.idon,g quan tri so 14.5-201,8IMSH ve vi~c tang, von dieu l~ n~ 20~0, ty dii th\lC ~i~n phathanh co phieu vmtY l~ 1:1 illnguon lQ'inhu~n sau thue chua pharr phoi . ~ '~O 17. Von dieu I~cua Congty sau khi phat hanh tang v6n la 476.280.000.000 VND. 'J,5)"'~ I 0;>,
~/CONG TV C\4)(" __.,u) CO p ~N ':.Q... MA T-I -
;> SONG.t ~.-~ ~
Le Van QuangNguOi l~p bi~uNam Dinh, ngay29 thfmg 10 nam 2018
LeVan QuangK~ toan truOng
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