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cOnsc TY cO ruAx c0Nc NGHTSrHO.q,. cnAr DA xANc
B{o crflo tii chinhCho nf,rn tii chinh triit thric ngiy 31t1212018
cONc ry cO rHAN c0xc Ncnrgr H6a. cHAr DA xaNc73 Nguy6n V[n Ct, Q. Li€n Chi6u, TP De Ning
nio cio rh cxivttCho ndm tdi chinh kit thilc nsdy 3 t/12/2018
r;q
$MUC LUC
86o c6o cira Chil tich HDQT vi Ban Tdng Gi6m d6c
86o c6o kiOm to6n il$c l$p
86o c6o tii chinh
. BAng cfln dOi te toen
: :::fffi:ffi:::T-inhd'anh; Thuydt minh B6o c6o tii chinh
Trang
1-3
4-5
6 -7
II
r0 - 3t
cONc ry cO pHAN cONc NGHTEp HoA csAr DA NANc
73 Nguy6n V[n Ct, Q. Li€n Chidu, TP Dd NEng
nAo cAo rAr cniNuCho ndm tdi chinh kit thrtc ngay 3t/|2/2018
nAo cAo cuA cHu rIcH HEer vA BAN rONc crAnn o6c
Ch0 tich ft6i OOng quf,n tri vi Ban T6ng Gi6m Otic COng ty CO phAn C0ng nghiQp H6a ch6t Ed NEng cdng
U6 Ueo c6o ndy cirng vdi 86o c6o tii chfnh tl6 tlugc ki6m to6n cho n6m tei chinh tiit ttrtic ngdy 3llt2/2018.
Th6ng tin khfi qu6t
C.6ng ty Cd ph6n C0ng nghiQp H6a chdt Di NIng (sau dAy ggi t6t li "C0ng ty") dugc thdnh lflp lr6n cu sd
cd ph6n ho6 doanh nghiQp Nhi nudc (COng ty C6ng nghiQp H6a ch0t Dd NAng) theo Quy6t tlinh s6
1642/QD - TCCB ngny 05105/2005 cira B$ truOng BQ C6ng nghiQp. C0ng ty ld tlon vi hach toin tl$c l$p,
hoat $0ns stn xuAt kinh doanh theo Ci6y chung nhOn ding ki kinh doanh s6 lzO:OOOOSl do S& tci5 hoach
vd EAu tu Thdnh ptr6 Oa UEng c6p ngny ilfi712005, Lu$t Doanh nghiQp, OiCu l0 C0ng ty vi c6c quy tlinhph6p t! hign hinh c6 li€n quan. Tir khi thenh $p d6n nay, C0ng ry da7 6n diAu chinh Gi6y chrlng nhgn
il[ng kf kinh doanh (nay ld gi6y chung nhSn il6ng kf.doanh nghigp) vi l0n cti6u chinh gAn nhAt vio ngdy
2910512017 vdi m[ s6 doanh nghiQp 0400101482
C6ng ty clugc ch6p thufln giao dich cd phi6u ph6 th6ng tr6n thl trudng UPCoM tai Sd Giao dich Chung
kho6n Hd N$i theo Quytit dinh sO S:IQO-SCDHN ngdy lSlOll2OlT vdi md chimg kho6n ld DCI.
Trp s0 ch{nh
Dia dhi: 73 Nguy6n V[n Cu, Phudng Hda HiQp Bic, QuSn Li6n Chi6u, Thdnh ph6 Da NEng
DiQn tho4i: (84) 0236.3679149
o Fax: (84) 0236.3845979
Ngdnh nghO kinh doanh ch{nh
Sin xu6t, kinh doanh, xu6t nh4p khAu v| dich vu c6c.m{t hdng h6a ch6t phpc vg c0ng nghiQp, n6ng
nghiQp, ti6u dirng, c6c lo?i ph6n b6n, thuOc tril s6u, chflt tdy rua, h4t nhga, san phdm nhya, c6c lo4i h6a
ch6t co bAn, bao bi, sin phAm trang tri n$i th6t;
. SAn xu6t, kinh doanh, chiS t4o gia c0ng c6c sin phAm co khi c6ng nghiQp vi dAn dpng, c6c lo4i m6y
m6c thiiit bi;
SAn xuAt, kinh doanh c6c s6n phAm <tiQn tu, di€n d6n dpng vA c0ng nghigp, mfy tinh, s6n phAm tin hgc,.: :.pnan mem;
Kinh doanh b6t d$ng sin;
Cho thu6 kho b6i, cho thu€ v[n phdng lim viQc;
Bdc xrip hing h6a, dich vu kho vgn, kinh doanh vflrr tii hing h6a.
Nhfln sy
TOng sii c6ng nhdn vi6n hiQn c6 di5n cu6i n6m tdi chinh ld 45 rrgudi. Trong d6, nhdn vi€n qu6n ly ld 24
ngudi.
C6c thinh vi6n cria H$i tl6ng quin tr!, Ban Kiiirn so6t, Ban Tdng Gi6m d6c vA tciS toan tru&ng trong n6m tdi
chinh vA cliSn ngiy lflp B6o c6o tii chinh ndy gOm c6:
a
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Trang I
cONc ry cO rHAx cOwc NGHTEp HoA cuAr DA NANc BAO CAO TAI CHINH
nNguyEnYbnCtt,Q.Li}nChiEu,TP DdNZng Cho ndm tdi chinh lait thilc ngdy 3I/t2/2018
sAo cAo cua cHt TICH HEer vA naN r6Nc clAnn Eoc theo)(ti6p
Hfii dAng qu&n tri
. Ons Nguy6n Dinh Huj,nh
. 0,rg Nguy6n Phti Anh TuAn
o Ong Hoing Trung Dfing
. Ong TrAn Vf,n Thu
. Ong Pham Cao Tuy0n
Ban Kihm sotit
Ong Lo T6
One Truong Nhu T?o
Ba LC Thi Lan
Ban fdig Gidm il6c vd Kd tudn trrhng
Ong Nguy6n Dinh Hu!,nh
Ong NguySn Phf Anh TuAn
Ong Hodng Trung Dfrng
Ong TrAn Vf,n Thu
One Pham Cao Tuy€n
Org Truong Nhu T?o
Ong Nguy6n Vin Vfr
Tru0ng ban
Uy viOn
Uy viOn
T0ng Gi6m dOc
Ph6 T0ng Gi6m ct6c
Ph6 T6ng Gi6m il6c
Phd T0ng Gi6m d6c
Ph6 T0ng Gi6m d6cl t
Ph6 T0ng Gi6nt ddc
TP. TAi chinh Qudn tri
T6i b0 nhiQm ngay 0310512014
TAi b0 nhiQm ngdy $rc5120t4
TAi bO nhigm ngdy 0310512014
B0 nhiem ngdy l5l04l2}rc
B0 nhigm ngAy 1510412016
T6i b6 nhiQm ngay 0310512}ru
B0 nhiQm ngdy 1510412016
BO nhiQm ngdy 1510412016
Bd nhiQm ngdy 0l 10412009
BO nhi$m ngdy rc1}3n009
B0 nhigrn ngdy 0911212009
BO nhiQrn ngiy 0911212009
BO nhi$m ngiy 1210912016
B0 nhiQm ngdy 11/0 ll20l8
Bd nhiQm ngiy 1210512014
chfi tich
Uy vi€n
Uy viOn
LJy vi0n
Uy vi0n
Ki6m to6n ilQc l$p
86o c6o tei chinh niy du-o.c ki6m to6n boi C0rrg ty TNHH Ki6m to6n vi K6 to6n AAC (Trp sd chinh: L678-80, Dulng 30 Thing 4, Qufn Hii Ch0u, Thenh ptr6 Oa N[ng; DiQn thoai: (84) 0236.3655886; Fax: (84)
0236.3655887; Website: www.aac.com.vn: Email: [email protected]).
Trdch nhiQm cf,a Chfr tich HQi Odng quin tri vi Ban T6ng Gi6m il6c trong viQc lSp 86o c{o tii chinh
Chri tich HEi eOng quan tri vd Ban Tting Gi6m d6c C0ng ty chiu tr6ch nhiQm lfp vi trinh bdy trung thyc vd
hqp ly B6o c6o tdi chinh niy trOn co sd:
, . TuAn thtr cfc Quy tlinh c0a c6c ChuAn muc ki5 to6n Viet Nam, Ch6 Oq kii toan doanh nghiQp ViQt Nam
vd cdc quy tlinh ph6p lf hi$n hnnh kh6c c6 li€n quan;
. LFa chgn c6c chfnh s6ch fi5 toan thich hqp vi 6p dyng c6c chinh s6ch cl6 m$t c6ch nh6t qu6n;
. Eua ra c6c phin dodn vd udc tinh tc6 toan mgt c6ch hqp.ly vi thgn trgng;
. LAp 86o c6o tii chfnh tr6n co sd hoat d0ng li€n tuct __ _
c6nc ry c6 pHAN c0xc NGHTSp n6l cuAr DA lvANc nAo cio rAr caiNn73 Nguy6n V6n Cir, Q. Li0n Chieu, TP De Nin Cho ndm tdi chlnh kdr thitc ngdy 3l/12/2018
. rAo cAo cirn cHU TICH HDer vA saN r6Nc crAur o6c (ti5p theo)
. Chig tr6ch nhiQm vA tcitim so6t nOi b0 mi Chri tich ft6i COng quan trivi Ban T0ng Giam dtic x6c clinh
lA cin thi6t O6 Oam bio cho vi$c lflp vi trinh bdy b6o c6o,tii chfnh kh0ng c6 sai i6t trgng ytiu do gian
l$n ho[c ntrAm t6n.
Chti tich UOi COng quin tr!.vi c6c thdnh vi€n cta Ban T6ng Gi6m tl6c C0ng ty, bing b6o c6o ndy x6c rlhNn
chuy6n tiAn t€ vay'niry6t minh F6o c6o tdi itrinh tem theo dE phan 6nh trung thyc vd hqp ly ve tinh hinh Aichinh cria C0ng/ty iai thdi di6m 3lll2l20l8 vi k€t qui ho4t tl$ng kinh doanh ctng nhu c6c lu6ng luuchuy6n tiAn te cfro r,ram tei chinh k6t thtic ctng ngiy, pht hqp vdi c6c Cnuan muc kti io6n, Ctrti Og k{toandoanh nghiQp $6t;Nam hi$n hdnh vi c6c quy tlinh ph6p lf c6 li6n quan d6n vi0c lOp vi trinh bdy 86o c6o
Hulnh
Ed Ndig, ngdy I3 thdng 03 ndm 2019
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tii chinh.
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Trang 3
, G0ilG ry rlrnn ruEil roflil ur rflrofr rAG
cnuyEnr rueAruH rrdrrlt roAru xf roAru rAr cHiruH
TrU s0 chinh: L0 78 - 80, Dudng 30 Thfng 4, 0u0n Hii Chdu, Thdnh phd Da Nf,ng ' I
Tel: +84 (236) 3 655 886; Fax:+84 (236)3 655 887; Email: [email protected]; Website: http://www.aac.0om.vn
. sd., 269/20Lq/BCKT-AAC
rAo cAo xrtm roAN DOc LAP
Kinh.sfti: C6c CO tt6ng, Uqi A6ng quin tri vi Ban T6ng Gi6m d'6c
COng ty C6 pnAn Cdng nghiQp H6a cnit Dl xing
Chring t6i dA U.ixn tortn 86o c6o tai chinh lfp ngny l3rc3?Olg cria C0ng ty C6 pnan C6ng nghiQp H6a
cndt Oa Ning (sau rldy ggi tit li "COng ty') dinh kem tu trang 6 Aiin rang 31, bao gdm: Bang can eOi t<i
to6n tai ngiry 3l/1212018, 86o c6o kiit qui ho4t t1Qng kinh doanh, Brio c6o luu chuyrin ti6n te vi Ban
thuytit minh b6o c6o tai chinh cho nlm tii chinh kiit thric cirng ngiy.
Trith nhi$m c&a Chfi tich HOi tl$ng quin tri vi Ban Tdng Gi6m d6c
Cht tich HOi C6,nS quin tri vi Ban Tiing Gi6m dtic C6ng ty chlu tr6ch nhi€m G viQc lfp vn trinh bny
firng thgc, hsp lf 86o c6o tai chinh cia COng ty theo ChuAn mgc k6 torln, Ch6 dO k6 torln doanh nghigp
ViQt Nam vi cic quy dinh phip $ c6 li€n quan d6n viQc lflp vi trinh biy 96o c6o tai chinh vi chiu h6ch
nhigm vO tiiim soit nOi bq mi Chir tich HOi d6ng quan tri vi Ban Tting Gi6rn ddc xlc tlinh h cdn thitit ttii
dim bio ctro visc lpp vn hinh biy 86o c6o tai chinh kh6ng c6 sai s6t trgng yilu do gian lfn hoflc nhAm
6n.
Tnfich nhi$m cfia{i6m todn viGn
Tnich nhi€m cria chirng tr0i li.dua ra f ki6n vC 86o c6o tai chinh dga tr6n klit qui cria cuQc kitim torln.
Chring t6i de ti6n hanh ki6m torln theo c6c Chuin mw kitim torin Vi€t Narn. C6c chuAn mgc niy y€u ciuchfng t6i tufln thri chudn mgc vi c6c quy <finh v€ ttao dric ngh6 nghiep, Qp kii ho4ch vi thur hign cuQc
ki6m torln A6 tbt duEc su dim bio hq" lf vC vi€c li€u 86o c6o tai chinh cira C6ng ty c6 cdn sai s6t trgng
yriu hay khdng.
COng vi€c kiiim torin bao g6m thgc hiQn,c6c thri t.uc nhim thu thfp c6c blng chrmg kiiim torln vd cic s6
ligu vi thuy6t minh tn€n B5o c6o tii chinh. C6c tht tuc ki'im torin dus. c lga chgn dga t€n x€t dorin cria
kitim to6n vi6n, bao gdm ttrflnh gi6 rui ro c6 sai s6t trgng y6u trong 86o c6o tai chinh do gian l$n hoac
nhim lin. Khi thrc hi$n tilinh gi6 c6c rui ro niy, kiiim torin vi€n <t[ xem xdt ki6m sorit nQi bO c0a C6ng tyli6n quan d6n vi€c lfp vn trinh biy 86o c6o tii chinh trung thuc, hqp lf ntrim ttririt kii c6c ttr0 tpc ki6m
to6n phir hqp v6i tinh hinh thuc t6, tuy nhi0n kh6ng nhim msc dfch dua ra y ki6n v6 nieu quic0a kiiSm
so6t n$i b0 cfraC6ng ty. C6ng viQc ki6m to6n c0ng bao gdm d6nh giri tinh thich hgrpctia cic chinh s6ch
kti toren drrEc 6p dpng vi tinh hqp $ cria cic u6c tinh k6 toiin cria Chri tich H$i ddng quan tri vi Ban
TOng Gi6rnd& cfing nhu drinh gi6 viQc trinh biy t6ng ttr,i eao c6o tai chinh.
Chting tOi tin.ttr0ng rdngc6c b6ngchung kiiim torin mi chring t6i df, thu thfp ttuqc ln dAy ttt vi thich hqp
ldm co s0 c,ho f kiiin ki€m torin crla chring t6i.
f t<i6n cria Ki6m to6n viGn
Theo y ki6n cria chirng t6i, x6t tr€nc6c khia c4nh trgng ytiu, 86o c6o tai chinh tfi phnn ti.nh trung thnc vihqp ly vd tinh hinh tai chinh cua COng ty tai ngiy 3l/t2/2}lE cfrng nhu t<5tqUa hoat d$ng kinh doanh vitinh hinh luu chuytin tiiin tQ cho n[m tai chinh ktit thtc cring ngiy, phri hqp ChuAn muc kti to6n, Ch6 dO
tii toan doanh nghiQp Viet Nam vi c6c quy dinh ph6p I c6 li€n quan ttiin viQc l6p vi trinh biy 86o c6o
tai chinh.
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r Chi nhiinh tai Thinh pho'H0' Chi Minh:
47 - 49 Hoang Sa (Tdng 4, Toa nhi Hoang Dan), Qufln 1, TP. Hd Chi Minh
Tel: +84 (28) 391 0 2235', Fax: +84 (28) 391 0 2349
r chi nhlnh tai Hi Noi: ,.
Sd 09 phd Duy T0n, (Tdng 6, Toa nha Vigt A), 0u4n Cdu,Gidy, Ha Ngi
Tel: +84 (24) 3224 2403; Fax: +84 (24) 3224 2402
Trang 4
VAn iI6 cin nh6n mgnh
Chring t6i xin luu f <I6n v6n Ae trinh biy tpi Thuy6t minh s6 3, 86o c6o tdi chinh tlinh kdm ld 86o c6o tiichinh nim 2018 cria ri6ng Cdng ty me. 86o c6o tdi chinh ndy cin <lugc tlgc cing v6i 86o c6o tii chinhhqp nhit n[m 2018 <16 ngu]i st dpng c6 <lugc c6c th6ng tin tlAy <tri vA tinh ninnlai chinh hgp nh6t, k6tquA kinh doanh hqp nh6t vd tinh hinh luu chuy+5n ti6n t€ hqp nh6t cria C6ng ty.
V t<i6n kii5m to6n cria chirng t6i khdng li6n quan <ltin v6n ttd cAn nh6n mpnh ndy.
PhSm Thi Tuoi - Ki6m torin vi6nSA Ciiiy CN DKHN kiAm bdn:3669-2016-010-1
Dd Ndng, ngdy l3 thdng 03 ndm 2019
f"*/"r: I>lt* \Kfi
R}
CCNGWT.N.H.H
'N DKHN kiZm todn: lA3I-2018-010-I
Bdo cdo ndy dwgc iloc ddng thoi vdi Bdo cdo tdi chinh vd Thuyilt minh bdo cdo dinh kim Trang 5
cONc ry cO ruAru c0Nc Ncngp HoA cnAr DA r.lAxc73 Nguy6n Vin Ct, Q. Li€n Chi6u, TP Dd Ning
nAo cio rAI cniynCho ndm tdi chinh k\t thilc ngdy 3t/t2/2018
BANG CANDoI KT IOAN: Ngiy 31 thflng 12 nfirn 2018
TAI SAN
utfiu s6 n ol - DN/HN
Ban hdnh theo Thong trsii zootzyt4/TT - BTC
ngdy 22/12/2014 cita B0 Tdi chinh
MflA
so
Thuy6t
minh
3U12t2018
VNT)
0u0u2018
VNT)
A. TAI SAN NGAN HAN
I. Tiln vir c6c khofln turng du'crng tiAn
l. TiAn
2, C{c khoin tuong ducrng tiAn
II. DAu tu tii chinh ngfin h?n
III. Cic khof,n phfii thu ngfin h?n
l. Phei thu ngin hpn cua kh6ch hing
2. Tra trudc cho nguli b6n ngin h?n
3. Phei thu vA cho vay ngin han
4. Phei thu ngin h4n kh6c
5. Dy phdng phf,i thu ngin han kh6 ddi
IV. Hirng tAn kho
l. Hing t6n kho
2. Dp pholg gi6m gi6 hing t6n kho
V. TAi siin nglin hen khr{c
l. Chi phi tri trudc ngin hpn
2. Thu6 CTGT dugc kh6u trir
3. Thu6 vd cic khoan kh6c phai thu Nhi nudc
B. TAI SATTI DAI HAN
I. Cic khofrn phfii thu dhi hpn
II. Tii sf,n c6 Olnt
l. Tii sin cO Ointr hfiu hinh
- Nguy1n gid
- Gid tri hao mdn liy kA
2. Tii sin cO einn vO hinh
- It{guyAn gid
- Gid tri hao mdn tily ke
III. ndt dQng sf,n tIAu tu- Nguy0n gi6
- Gi6 tri hao mdn lfry kO
IV. Tii sf,n d& dang dii hpn
V. DAu tu tiri chinh dlri hgn
l. Diu tu vio c6ng ty con\f
2, E0u tu g6p vdn vio don vi kh6c
3. Dp phong clAu tu tii chinh dii hgn
VI. TAi sfln dii han kh6c
r0nc cQNG TAr sAx
100
110
llltt2120
130
13l
r32
135
136
t37
140
t4t149
rs0
151
152
r53
200
210
220
22r
222
223
227
228
229
230
231
232
24t)
2s0
251
2s3
254
264
270
156.637.27l_384 130.200.81 4.456
1t
t7
6
7
8
9
10
t4
l5
l5
l5
15
3.219.401.418
3.219.4A1.418
53.51 4.11S.07;
39.nA.729.992
t3.943.987 .786
r.672.066.80;
(1.832.666.s 1 l )
98.493.009.096
98.493.009.096
1.410.7 42.7g;
r.262. l3 l .915
r48.126.035
484.847
17.963.7i6.147
4.463 .716.147
13.s00.000.000
29.304.516.69;
t6.28s.2s4.694
6.s 17 .2t8.019
6532.7 s0.000
846.010.112
(876.716.131)
8l .253.086.103
8l .2s3.086.103
1.679.495.512
r.679.495.srz
33.925.184.940 47.781.6I3.525
t2
l3
4.229.437.732
4.229.437.732
94.5A9.357.418
(e0.27e.e t e.686)
30.000.00;
(3o"o00.oao)
15.198.497.2A8
t7 .818.439.208
(2.6t9.942.000)
14.497.250.00;
r 2.900.000.000
1.s97.250.000
6.457.74S.96;
6.4s7 .7 48.963
102.263.363.242
(es.80s.6t 4.2 39)
30 000.000
(30.qaa.000)
25.322.573.572
27 .942.51s .s72
(2.6re.e42.000)
16.001.290.99;
9.900.000.000
6.603.2s0.000
(s0r .e5e.010)
190.562.456:324 177.982.427.981
Thuyet minhkim theo t* tong t0 ddn trang it td b0 phdn hqp thdnh Bdo cdqtdi chinh ndy Trang 6
cONc rv c6 pHAN c0xc NcHrf'r u6a cuArDA xAwc73 Nguy6n V[n Cil, Q. Li0n Chi€u, TP De Ning
BAO CAO TAI CHINH
Cho ndm tdi chinh kht thilc ngay 31/12/20t8
nANG cAN DOI Kt TOAN (ti6p theo)
: NgAy 3l thfng 12 nfim 2018
NGUON VON
M6x
so
Thuy6t
minh.
3ut2t2018
VND
auauz018
VND
C. NqPHAI TRA
f. Nq ngin hqn
l. Phei trfl nguoi b6n ngin han
2. Nguli mua tri ti€n tru6c ngin hpn
3. Thu6 vi cfc khoin phai nQp Nhe nuoc
4. Phei tri ngu&i lao d$ne
5. Chi phf ph6i tri ngin hpn
6. Phei tra ngin h4n kh6c
7. Vay vir ng thu€ tdi chlnh ngin hAn
8. QUI khen thu&ng, phfic lgi
II. Nq dni h?n
D. v6N CHU SO H TU
I. V6n chii sti hfru
l. V6n gop ciia chu so hffu
- CO phi*u phA th1ng co quyen bi*u quyht
- CO phiAu uu ildi
2. Thflng du v6n cO phAn
3. Vdn kh{c cua chu s& hfru
4. QuI tliu tu ph6t tri6n
5. Lqi nhufln sau thuiS chua ph0n ptrdi
- LNST chua phdn phdt ltiy kA d€n cuiii k} trwfuc
- LNST chwa phan phdt tW nay ,
II. Ngudn kinh phl vir quf khfc;n
I
r6uc CQNG GuOn v6rrt
/g)1*,2r
Din ulnh
EdN ngoy I j thdng 03 ndm 2019
300
310
3ll312
313
314
315
319
320
322
330
l6
t7
l8
l9
20
2t
142.359.168.522 46.517.118.710
142.359,168,522
49.305 .439.382
l .661 .45 t .07 4
2.29s.78t.s7 4
820.000.000
2.745.4n.224
837.1t2.724
72.80s.916.026
I 1.888.444.s 18
46.517.118.710
t.767.144.996
2.882.235.452
t.s47 .982.686
1.909.840.53;
935.130.896
26.477.892.926
t0.996.891 "2t8
A
-
400
410 22
4tt 22
4l la1t tb
4r2 22
414 22
418 "22
42t 22
42la 22
42tb 22
430
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48.203.287.802 131.465 .309.271
48.203.287.8A2
24.125.180.000
24.t2s.t80.000
57 .481.86;
127.537.817
t7 .t 42.t7 6 .623
6.rs0.91l.s02
t.363.247
6. t 49. s48.2 5 5
131.465 3A9.2ll
24.t25.180.000
24.125.180.400
s7 .481.860
127.537 .8t7
4r.867 .3s6.623
6s.287 .7 52.971
s8. 397 .486.049
6.890.266.922
190.562.456.324 177.982.427.981
KT. odn tru&ng
Nguy6n VXn Vfr
B
[,
p bi6u
Thuyil m.inh kim theo tb trang l0 d€n trang 3 t ld b0 phdn hqp thdnh Bdo cdo tdi chlnh ndy
,'. a
Trang 7
cONc rv cO rsAx cOrrlc Ncnr{'p HOa cnArDA NANc
73 Nguy6n VIn Ct, Q. Li6n Chieu, TP De NEng
nAo cio rAr cuiNnCho ndm tdi chinh kiit thilc ngdy 3l/12/2018
BAO cAo KTT: Cho nfim tii chfnh
QUAHOATDQNG KINHDOANHt6t thfc ngiy 3ltl2t20l8
ntfiu sii n oz -IIN/HNBan hdnh theo Thdng tu
sA ZOO|ZT\4/TT - BTC
ngdy 22/12/2014 cita B0 Tdi chlnh
CHI TIEU
MflA
so
Thuydt '
minh
Ntrm 2018
VND
NIm 2017
VNI)
ffic;/
Ei ci*\i
wcorvej
l. Doanh thu b6n hing & cung clip dich vU
2. CAc khof,n gif,m trir doanh thu
3. Doanh thu thuAn vA b6n hing & cc dich vu
4. Gi6 v6n hing b6n
5. Lqi nhu$n gQp vB Udn hilng & cc dich vg
0l
02
10
ll20
2t
22
23
2s
26
30
3l
32
40
s0
5l
52
60
23
24
25
26
26
27
28
29
30
27 s .794.738.330
27 s.794.738.330
245.583 .974.037
198.246.696.826
2s .315.000
198.22r.381.826
178 .t94.029.185
3A,210.764,293 20.a27.352.641
6.
7.
Doanh thu hopt dQng tii chinh
Chi phi tii chfnh
Trong do: Chi phi ldi vay
Chi phf bin hing
Chi phf quiin ly doanh nghi$p
Lqi nhu$n thutn tir hoqt ilQng kinh doanh
2.t01.91 | .7 46
3.r33.t30.267
r.s74 697.859
6.027.t76.328
15.s3 9.849.4r7
1.98s .zrs "406
1.306"160.538
7 s0.896.807
7.t24.894.829
t3.634.7 52.921
8.
9.
10.
16.
17.
7.612.52A,027 - (53.240.211)
I l. Thu nh$p khfc
12. Chi phi kh6c
13. Lgi nhu$n khrflc
14. T6ng lgi nhufn k6 todn trudc thud
15. Chi phi thue m-lnN hiqn hdnh
10r.087
134.669
rc"s21.429.769
891 .03 3 .872
(33.582) 9.630.395.897
7.612.486.445 9.577.155.656
3l t .462.93 8. l 90 2.686.888"t34
chi phi thu6 TNDI"{,hofln lpi
Lgi nhufln sau td,tt TNDN 6.149.548.255 6.990.2 66.922t
II{
a
DA Ndn'gay
Ii thdng 0i ndm 2019
trudng Nguli I$p bi6u
-rlNguy6n Vitn Vii
Thuyiit minh kdm theo t* trang t 0 dAn ffang 3 I ld b0 phqn hgp thdnh Bdo cdo tdi chinh ndy Trang 8
cONc rv cO ruAN conc NGHTSp u6.q, cuAr DA NANc
73 Nguy6n V[n Cil, Q. Li0n Chi6u, TP Dd NEng
nio cAo rAI cniynCho ndm tdi chinh kdt thtic ngdy il/12/2018
BAO CAO LT],U CHUYNN TITN TSCho nf,m tii chinh t6t thric ngiy 3ltt2t20f8
cui rrtu
naf,u s6 n 03 - DN/HN
Ban hdnh theo Thdng tu
sii zootzL t 4/TT - BTC
ngdy 22/12/2014 cita B0 Tdi chinh
MA Thuy6tI.rso mlnn
Nlm 2018
VNT)
Nim 2017
VND
I. Luu chuydn fitn til'ho4t dQng kinh doanh
1. Lgi nhufln trufc thu6
- Kh6u hao Tii sfin c6 Ointr
- C6c khoAn dr,l phOng
- LAi, 16 tu hoat d0ng dAu tu
- Chi phi l6i vay
Cdc kho6n diAu chinh kh6c
3. Lqi nhufn tir hd kd trufc thay A6i v6n luu dQng
- Tf,ng, gi&m c6c kho6n phii thu
- T5rg, gi6rn hing tOn kho
T[ng, gi&rn c6c khoin ph6i trA (Kh0ng k€- lfli vay ph6i tr6, thu0. thu nhflp doanh nghiQp ph6i nQp)
- Tf,ng, giam chi phi trf, trudc
Ti6n l6i vay d6 tra
Thu0 thu nhflp doanh nghigp d6 nQp
TiAn thu kh6c tu ho4t dQng kinh doanh
TiAn chi kh6c tt hopt dOng kinh doanh
Luu chuy6n fiin thuAn ttr ho4t dQng kinh doanh
Luu chuy6n fitn tir hoqt ilQng iIAu ffTi6n chi d€ mua sArn XD TSCD vd c6c TS DH kh6c
TiAn thu tir TL|, nhugng b6n TSCD vi c6c TS DH kh6c
TiAn chi cho y&y, mua cdc c0ng cu ng cria don vi khdc
TiAn thu hdi cho V&y, b6n l4i c6c CC ng cira don v! kh6c
TiAn chi dAu tu g6p v6n vdo dcrn vi kh6c
TiAn thu hdi dAu ff gdp v6n vdo don vi kh6c r
TiAn thu lf,i cho v&y, cO tfic vi lgi nhufln dugc chia
Luu chuy6n tiln thuin t0r hogt tlQng dAu tu
tii c
soh
01
02
03
0s
06
07
08
09
l0
lt
t2
l4
l5
r6
t7
20
12;13
26
l9:'26
18
7.612.486.445
2.228.31t.231
4s3.99t 374
(s. I 66.357 .013)
1.574.697.859
6.703. tzg,Sg;
(3 I .881 .975. I 4l )
(17 "23e.922.9e3)
49.224.193.005
4r7 .363.s97
(r.s l 1.844.93s)
(2,127.5rc.747)
1.s21.013.300
(3.629.460.000)
9.577.155.656
3.33s.808.600
t .37 8.67 5 .t 4l
Q237A.%0.677)
7s0.896.807
49.633.784
2.721.239.31 1
I l .65 8.949.tgr
(8.862.247.144)
(s7 .892.877 .9e2)
43.260.116.648
(724.s25.sI I)
(1.803 .x4.864)
3.358.036.704
(t .7 54.61 3 .667)
t
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3.
4.
5.
6.
7.
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2s
26
27 2s
30
t5 "253.636.364
6.532.750.00;
(3.000.000.000)
3.000.000.000
2.077 .859.s 13
1.474.9E6.018 (10.039.133.328)
(2.669.323.67 8)
20.1 16.363.63s
(3.000.000.000)
t4.s67.250.000
(10.473.250.000)
1.84 1.465.gA;
23.864.245.877 20.382.505.863
hinlr
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33
34
36
40
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166.896.81 4.368
(120. s68.791.268)
(86.4tt .569.724)
(40i083.{46.624)
.(14.ry4.?-t!.729',)17 .963.716,t47
t25 .354.441 .862
(103.8e1.1 18.8s6)
(r4.47 s. 108.000)
6.988.175.006
17.331 .547.541
632.168.606
3,219.401.418 17.963.716.147
-looc KT. K6 f,n tru&ng
FNguli I$p biiiu
Dd
d0
ky
(ryerskd)$/'r-nNc. rw\'
:&ffiArI
\rl -{Y-a
---t;
Nguy6n Vf,n'Vii
Thuyil minh kim theo tb tang l0 ddn ffang 3 t ld b0 phdn ttqp thdnh Bdo !ry ni chinh ndy Trang I
c0xc Ty co ruAx c6xc NGHTSr HoA cuArDA NANc
73 Nguy6n V[n Ct, Q. Li6n Chi6u, TP De Ning
nio cio TAI cttiNuCho ndm tdi chinn *il thrtc ngdy 3 t/|2/20t8
tsuytt MINH nAo cAo tar cufNnSfnulit minn niry ld b0 phdn hqp thdnh vd cAn rlrqc ilec itiing thdi vdi Bdo cdo tdi chinh)
1. D{c rli6m ho4t ilQng
l.l. Khtii qudt chung
C0ng ty C6 phan C6ng nghiQp H6a Ch6t Oa Ning (sau tt6y ggi tit lA "C6ng ty") dugc thdnh lflp tr6n crv
sd cO phdn ho6 doanh nghi$pNhd nu6c (C0ng ty Cdng nghiQp H6a Ch6t Da Uin$ theo Quy6t dintr sO
l642lQD - TCCB ngly 05/0512005 cria BQ lruOng BQ C0ng nghiQp. C6ng ty ld {on vi hph to6n d$c
lflp, ho4t d$ng sdn xudt kinh doanh theo Gi6y chung nhfln tl6ng lcf kinh doanh sii 3203000681 do Sd
fi5 ho4ch vi EAu tu Thinh ptr6 Oa NEng c6p ngdy 0110712005, LuAt Doanh nghiQp, DiAu lQ C0ng ty vd
c6c quy tllnh ph6p lf hiQn hdnh c6 li6n quan. Ttr khi thnnh $p d6n nay, COng ty Oa Z tAn di6u chinh
Ci6y c\nlng nhfln tl6ng ki kinh doanh (nay n Ci6y chimg nhfln it[ng kf doanh nghiQp) vd lAn tti6u
chinh gdn nhdt vdo ngdy 2910512017 v6i m6 sd doanh nghiQp 0400101482.
1.2.Llnh vyc kinh doanh ch{nh: Sin xu6t, kinh doanh, xudt nh$p kh6u vi dich vU cdc m{t hdng h6a ch6t,
ph0n b6n
I.3.Ngdnh nghi *inn doanh
r Sin xudt, kinh doanh, xu6t *Ap khAu vd dich vu c6c mflt hing h6a ch6t phpc vg c6ng nghiQp, nong'nghiQp,
ti6u dirng, c6c lo4i phdn Mn, thu6c trir sdu, ch6t tly rfia, hat nhua, s6n"phAm nhga, c6c lo4i
h6a chdt co bin, bao bi, sin phdm trang tri nQi thAt;
. SAn xu6t, kinh doanh, chti t4o gia c6ng c6c sin ph6m co khi cOng nghiQp vi d0n dpng, c6c lopi m6y
m6c thiiit bi;
. Sin xu6t, kinh doanh c6c sin phAm diQn tti, <ti0n ddn dpng vd c6ng nghiQp, m6y tinh, sAn phAm tin
hgc, phAn m6m;
r Kinh doanh b6t dgng sin;
o Cho thu€ kho b6i, cho thu€ vdn p\dng lim viec;
. B6c x6p hdng h6a, dich vB kho vOn, kinh doanh v0n t6i hdng h6a.
I.4.Cdu firtc doanh nghiQp
C0ng c6 02 cOng ty con, gdm: Cdng ty TNHH MTV Co khi Li6n Tri vi C0ng ty TNHH MTV H6a
Nhsa Dn Ning.
2. Ky k6 todn, don vi ti6n tQ sir dpng trong kd to{n
Ky k6 to6n n[m cria COng ty Uit t16u tir ngdy 0l th6ng 01 vn k6t thirc ngdy 3l th6ng 12.
Don vi ti6n t0 dirng di! ghi s6 ki5 toin vA trinh biy 86o c6o tdi chinh ld DOng ViCt Nam (VND).
3. ChuAn mgc vA ctr6 oq ti6 todn 6p dgng
COng ty 6p dgng Ch6 dO k6 toan doanh nghiQp ViQt Nam dugc hudng d6n tai Th0ng tu s6
2}O1}OL41TT-BTC ngdy 22112/2014 vi HQ th6ng ChuAn mrrc k6 to6n Vi€t.Nam do BQ Tii chinh ban
hdnh.
Tai ngiy 3lllzl2}l},Cdng ty c6 c6c cOng ty con; Theo c6c quy rlinh hi€n hdnh, C0ng ty cAn lflp ddng
thdi 86o c6o tdi chinh n6m 2018 cfia riOng C0ng ty m9 vd 86o c6o tdi chfnh}Sp nhAt. Ngudi su dyng
B6o c6o n€n <lgc 86o c6o tii chinh ri6ng cria Cdng ty'mg nAy cirng v6i 86o c6o tii chinh hqp nhdt nam
\7't
,\kt
il
.(
1
}J
Trang l0
coxc rv cO rHAN cONc NGHrd'p n6a cHAr DA xANc73 Nguy6n VIn Cil, Q. Li0n Chi6u, TP Ed N6ng
nAo cio TAr cuiNaCho ndm tai chinh k€t thtic ngay 3L/t 2/2018
tnuvft MrNH nAo cAo tar cuiNx 1ti6p theo)(Th"yet minh nay ld bd ph,6n hqp thdnh vd cdn ifuqc ilgc tt6ng thdi vdi Bdo cdo tdi chinh)
ZOtt AC c6 tlugc c6c thOng tin ttAy dri vA tinh hinh tAi chinh hgp nh6t, ki5t quA kinh doanh hqp ntr6t va
tinh hinh luu chuy6n tiAn te hqp nhdt cira COng ty.
4. T6m tit cdc chfnh s{ch k6 to6n chfi y6u i
*t filnvd cdc khofin ttrong ttuong filn
TiCn bao g6m: Ti6n m{t tai qu}, tiOngrii ngin hdng kh6ng k} han vA tiAn dang chuyi5n.
C6c khoin tuong tluong ti6n ld c6c khoAn rl6u tu rrgin hpn c6 thli h4n thu trOi ttrOng qu6 3 th6ng kC tirngdy d6u y, c.6 khi nlng chuyi5n AOi OE ding thdnh m$t lugng ti6n x6c clinh vd khOng c6 rfri ro trong
viQc chuyGn OOi tna*r ti6n tai ttrOi ei6m b6o c6o.
4.2 Cdc *hodn etdu tu tdi ch{nh
Cdc khortn c.ho vay
C6c khoin phdi thu vA cho vay dugc trinh bdy tr0n b6o c6o tdi chinh theo gi6 g6c trir ili dy phdng
phii thu kh6 ddi.
Dg phdng ng phii thu kh6 ddi th.! hiQn phAn gi6 tri du tii5n Ui t6n th'At tai thli Aiilm cuiii lcy k6 toan doi
vdi cic khoin cho vay d6 qu6 h4n thu trOi trOn 6 th6ng hoflc chua cti5n thdi han thu-hdi nhmg kh6ch ng
d6 l6m vio tinh trqng ph6 sin, dang ldm thir tpc gidi th6, m6t tich, b6 tr5n,... ViQc trich l$p dU phdng
thgc hiQn theo hudng d6n tai Th6ng ttr s6 22812009/TT-BTC ngty 01/1212009 ctra BQ Tdi chinh.
Dfru trvdo cAng g con vl itdu ur gdp vdn ddi hgn vdo cAng g khdc
COng ty con lA doanh nghiQp chiu sU ki€m so6t cria C6ng ty. M5i quan hQ ld c6ng I .og thudng duo. c
th6 hien th6ng qua viQc COng ty nAm giit (tryc titip ho{c gi6n tii5p) tr6n 50% quyAn bi6u quytit ve c6
quy6n chi ph6i cac chinh s6ch tdi chinh vd ho4t dQng cria c6ng ty con.
EAu tu.g6p v6n dni h4n vio c6ng ty,khfc ld c6c khodn dAu tu md c6ng ty kh6ng c6 quy6n ki6m so6t
ho[c <l6ng kiilmso6t, kh6ng c6 6nh hu&ng tt6ng ki e6i vOi cOng ty nhfln dAu tu
CAc kho6n dAu tu vio c6ng ty con vd dAu tu g6p v6n ddi h4n vdo c6ng ty kh6c <luqc ghi nhfln theo gi6
gtic trtr tti dg phdng. C6c khoin c6 tfc, lqi nhu$n dugc chia b[ng ti6n ho{c phi ti6n t0 cho giai tlo4n
trudc ngdy tt6u tu tlugc ghi gi6m gi6 tri khoan ttdu tu.
Dt phdng
Dg phdng e6i vOi c6c khoin tIAu tu vdo cdng ty con dugc l$p n6u c6c khoin tl6u tu ndy bi suy giAm gi6
trl ho[c bi 16 d6n tliin khn nang m6t v6n cria C6ng ty. Ri€ng khoin diu tu g6p vtin ddi h4n vio c0ng tykh6c, vi$c l$p dU phdng duo. c thyc hiQn nhu sau:
'. Di5i vdi khoin dflu u vdo cO.phiiiu ni€m yi5t ho{c gi6 tri hqp lf khoin d6u tu dugc x6c dinh tincfy, viQc lflp du phdng dya tr6n gi6 thi truUng ctia c0 phiiSu;
r Trong trucrng.hqp.kh0,ng x6c elinh tlugc gi6 thi tru&ng cta cii phitiu thi dg phdng <Iu-o. c trich lflp
c6n crl vio phAn v6n tOn th6t tr6n b6o c6o tdi chinh cria b6n nhfln dAu tu.
OOi vOi c6c cOng ty nhfln dAu u h d6i tuqng phai $p b6o c6o tii chinh hqp nhAt ttri dg phdng t6n th6t
tlugc trich l$p cAn ctl vdo b6o c6o tdi chlnh hgp nhdt. C6c trudng hqp kh6c, dg phdng trich l$p tr€n co
sd b6o c6o tdi chlnh cria c6ng ty nhfln rliu tu.
Trang I I
cONc rv cO pnAN c0xc NGH$p u6a cnAr DA NANc
73 Nguy6n V6n Ctr, Q. Li6n Chi6u, TP Da NEng
nio cio rAr cHiNHCho ndm tdi chinh Mt thilc ngay 3l/t2/20t8
tnuvtt MrNH nAo cAo tar cniNn 1ti6p theo)(Ihuyiit minh ndy h bA phdn hqp thdnh vd ctin dryc doc ding thdi vti Bdo cdo tdi chinh)
4.3 Cdc khodn nEphrtithu
C6c kho6n ng phAi thu bao gdm: pMi thu kh6ch hdng vd phii thu kh6c:
. Phii thu kh6ch hing ld c6c khoAn ph6i thu mang tinh ch6t thuong m4i, ph6t sinh tir c6c giao dich
c6 tinh ch6t mua bin gi$a COng ty vi ngudi mua.
o Phii thu kh6c li c6c khoan phdi thu khOng c6 tfnh ch6t thuong m4i, kh6ng li€n quan di5n giao ilich
mua b6n, nQi b0.
C6c khoin ng phii thu dugc ghi nhan theo gi6 g6c trir ili dy phdng ng phii thu kh6 etdi. DU phdng thiS
hign phin gi6 rri dlr titin ui t6n th6t tai thdi ol6m cui5i ty tiS toen o6i voi c6c khoAn phAi thu tl6 qu6
hqn thu h6i tr6n 6 th6ng ho[c chua d6n thdi han thu trOi nfrmg kh6ch ng d6 l6m vdo tinh tr4ng ph6 sAn,
tlang ldm thfi tpc gi6i thr5, m6t tich, b6 tr6n,....Vi0c trich l$p dU phdng thyc hiQn theo hu6ng d6n tai
Th0ng tu s622812009/TT-BTC ngdy 711212009 cira B0 Tdi chinh.
4.4 Hdng fin kh.o
Hing t6n kho duo. c ghi nhfln theo gi6 th6p hon gi['a gi6 g6c vd gi6 tri thuen c6 thiS thUc hiQn tlugc.
Gi6 g6c hdng tdn kho tlugc tinh theo phuong ph6p binh qudn gia quyAn vA dugc h4ch to6n theo
phyong ph6p k€ khai thudng xuy6n vdi gi6 tri tluo. c x6c dinh nhu sau:
. Nguy6n vOt li€u, hing h6a: bao gdm.chi phi mua, chi phi chiS Ui6n vd c6c chi'phi liOn quan trgc
ti6p kh6c ph6t sinh <lii c6 ttugc hdng tOn kho & <lia ttilSm vd trpg th6i hi€n tai;
o Thdnh phAm: bao g6m chj phi nguy€n vOt liQu tryc ti6p, chi phi nh6n c6ng trpc ti6p vd chi phi
chung c6 li6n quan trgc ti6p <lugc ph6n bd dUa tr€n mfc tlQ ho4t tl$ng binh thudng.
Gi6 tri thu0n c6 th6 thUc hien ld gi6 b6n udc tlnh trir tti chi phi udc tinh dC hodn thinh hdng tdn kho vd
chi phi udc tinh c6n thi6t cho viQc tiOu thp chung.
Dy phdng giim gi6 hang t0n kho <lugc trich l$p cho timg mit hdng khi gi6 tri thu6n c6 th€ thUc hiQn
dugc c0a mflt hdng d6 nh6 hon gi6 g6c. ViQc trich l$p dg phdng thUc hiQn theo hudng d6n tai Th6ng
tv I6228120097TT-BTC ngdy 0111212009 c0a BO TAi chinh.
4.5 Tdi srtn cd ainn hfru hlnh
NguyAn gid
' TAi sarr c6 Ointr hffu hinh <lugc phin 6nh theo nguyen gi6 trir di kh6u hao liiy ki5.
Nguy6n gi6 bao g6m gi6 mua vd toin bQ c6c chi phf mi C0ng ty bo ra d6 c6 dugc tdi sdn cti Oinh nrru
hinh tinh di5n thdi di6m dua tii sin c6 Ointr d6 vio tr4ng th6i sin sdng su dpng. C6c chi phi ph6t sinh
sau ghi nh$n ban dAu chi ttugc ghi t6ng nguy€n gi6 tni sAn c6 dinh hitu hinh niiu c6c chi phi niy chicchin ldm t6ng lqi ich kinh t6 trong tuong lai do sir dgng tdi san d6. C6c chi phi kh6ng thda mln tli6u
kiQn trOn cluqc ghi nh$n ld chi phi trong k|.
Khdu hao
Tdi sin c6 Cinfr htru hinh tlugc kh6u hao theo phuong ph6p tlulng thing dya tr6n nguy€n gi6 vd thdi
gian hfru dpng u6c tinh cta tAi san. Thdi gian khAu hao phq.hsp v6i Th0ng tu s6 45I2013/TT-BTC
ngdy 251412013 cira BO Tei chinh. Cp th6 nhu sau:
[-oai tai sau
Nhe cira, vAt kien trfic
M6y rn6c, thiet bi
Thli gian kh6u hao (n[m)
5 -25
4-8
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i(-(
,.(
a
Trang 12
c6lrc ry cO pnAN c0xc xcHrgp uda cuAr DA xANc73 Nguy6n V6n Cir, Q. Li6n Chi6u, TP DA Ning
nAo cio rAr cttiNuCho ndm tdi chinh k€t thilc ngdy 3t/|2/2018
rnuytt MINH nAo cAo t.q.r cHiNn 1ti6p theo)gnuyit minn nay ld bP ph$n h.op thonh vd cdn thryc itpc ctdng thdi idi nao cdo tdi chinh)
4.6 Tdi sdn ed ninn vA finh
NguyAn gid
Tdi sdn c6 Ointr vd hinh tlugc phin 6nh theo rrguy6n gi6 trt Oi tctr6u hao lf,y ki5.
Nguyen gi6 tii sin ci5 dinh vO hinh ld toin b0 c6c chi phi md Cong ty phni b6 ra <li! c6 riugc tai sdn ctlttinh vd hinh tinh ttiSn thdi tti6m tlua tii san d6 vio tr4ng th6i s8n sing ii Opng.
Quyin s* dung ittit
TSCD vO hinh li quy6n s& dpng d6t bao g6m:
. 9uy-6n
srl-dpng CAt Oor.. nhi nudc giao c6 thu tiAn.sir dpng el6t ho4c nhfln chuyOn nhugng quy6n
str dpng det hqp ph6p (bao g6m quy6n sri dgng <lAt c6 thbi h4n, quy6n sti dpng tl6t kh6ng thdihan);
. . TiAn thuO d6t tri trudc (ct6 trd cho ci thdi gian thuO hoflc tI6 trd trudc cho nhiAu ndm mi thdi h4nthu6 d6t dd tlugc tra tiAn cdn lai it ntrAt U 6S na*) cho hqp tt6ng thu€ d6t trudc ngdy c6 hiQu llrccfia LuQt p6t <Iai n6m 2003 vd tlugc co quan c6 thAm quy6n c6p gi6y chrmg nh6n quyAn su dpnga6t.
Nguy6n gi6 quy6n sir dgng d6t bao g6m t6t cA c6c chi phi c6 li6n quan trpc tir5p rliSn viQc dua d6t veotr4ng th6i s5n sing srl dpng.
Khdu hao
Tii sdn cii einn v0 hinh ld quyAn sri dpng A6t Wrong c6 thli h4n thi khOng thgc hiQn khAu hao. O6i voiquy6n sti dpng ct6t c6 thdi hgn thi thdi gian tr{ch kh6u hao l.i th&i gian ctugc phdp su dpng d6t ctra
C0ng ty. ,
Tii sin c6 CiAi vO hinh kh6c duo.c kh6u \ao theo phuong ph6p tlulng thing dga tr€n thdi gian hiiudpng udc tinh cira Ai san. Thdi gian khAu hao phn hqp vdi Th6ng tu s6 45/2013/TT,BTC ngiy251412013 cira BQ Tii chinh.
Thdi gian kh6u hao tdi sin cO Ainn vO htnh tqi COng ty cy thti nhu sau:
Loai tdi san Th&i gian kh6u hao (n[m)
PhAn mAm kti to6n 3
4.7 nfu ilQng sdn itdu fir
'B6t itQng sin ttAu ty cho thu6 ho.4t tl$ng dugc phan 6nh theo nguy6n gi6 trir tli kh6u hao lfiy k6. Ri6ngc6c b6t tlQng sin <ldu tu chd tlng gi6 ttii b6n tlugc phin 6nh theo gi6 ghi s6 sau khi hU tli phAn t6n th6tdo giAm gi6 tri.
Chinh s6ch khAu hao b6t dQng sAn dAu tu cho thu6 ho4t tlQng thpc hiQn ntr6t quan vdi chinh s6ch kh6u
hao tii sin c6 dinh cirng lo4i cria-C6ng ty. Theo tI6, b6t dQng.gAn d6u tu cho t[[e ho4t clgng rtugc khAu
hao theo phuong ph6p tlu&ng thlng dga tren thdi gian htu dling u6c tinh cta tii sin. ThOi gian kh6u
hao phil hqp vdi Th6ng tu s6 45120 I 3/TT-BTC ngdy 25/41201 3 cua BO Tdi chf nh. Cu thiS:
Phuong tign vfln tai
rhi6t bi dung cu qu6n li
Lo?i tdi sf,n
NhA cira, vflt ki6n trfc
6- l0
3-5
Thdi gian kh6u hpo (u[m)
t0 -2s
Trang t 3
cONc ry cO pHAn{ c0xc NGHTEp HOa cnAr DA NANc
73 Nguy6n V6n C*, Q. Li0n Chii5u, TP Dd NEng
BAO CAO TAI CHINTI
Cho ndm tdi ch{nh k€t thilc ngdy 3t/|2/20t8
tuuytt MrNH nAo cAo rar cnixn 1ti5p theo)(huyh minh nay ld bQ phQn ho. p thdnh vd cin dwc ttpc iting thdi iOi Aao cdo tdi chinh)
B6t d$ng sin ttAu tu li quydrr sri drtng dlit kh0ng c6 thdi h4n thi kh6ng thyc hiQn kh6u hao.
4.8 Thud TNDN hofrn lgi
fnu6 nqOU hodn l4i dugc xdc clinh cho c6c khoin ch6nh lQch t4m thdi t4i ngdy t6t ttrUc lcy t6 toan
gifia co sd tinh thuti thu nh$p cria c6c tdi sAn vd ng phii trA vA gi6 tri ghi s6 c0a chirng cho myc dich
b6o c6o tii chinh. Thui5 thu nhflp hofln lai tluo. c ghi nhfln cho t6t cd c6c kho6n ch€nh lQch tam thdingoqi trir c6c khoin ch6nh lQch tam thdi ph6t sinh tir ghi nh$n ban d6u cria mQt tii sdn hay ng phii trdctra.mQt giao dlch md giao dich ndy khOng c6 anh hudng <I6n lqi nhu$n kt5 todn ho{c lqi nhu4r/15 tinhthu6 t4i thdi tli6m ph6t sinh giao dich.
flru6 fNON ho6n l4i phni tra ttugc ghi nh$n cho t6t cd c6c kho6n ch€nh lQch t4m thli chiu thui5 cdn
tdi san thuti thu nhSp hodn l4i chi tluo. c ghi nhfln khi chfc ch6n trong tuong lai sE c6 lgi nhu$n tinhtfrui5 Ce sir dpng nhtng ch€nh l0ch tam thdi tluos kh6u trir, c6c khoin 16 tintrthu6 vd uu tl6i thuti chua
su dpng. Gi6 tri ghi s0 cira tdi san thuii TNOtt hoan lai dugc xem xdt l4i vio ngiy tiit ttrUc k! kti to6n
sao cho tlim bio chic chin c6 dir lgi nhu$n tinh thuiS cho phdp lqi ich cria mQt phAn hoAc toen bO tdisin thu6 thu nh$p ho6n l4i tlugc su dyng. C6c tdi san thu6 TNDN ho6n l4i chui tlugc ghi nhgn trudc
il6y tlugc xem xdt l4i vdo ngdy k6t thric kj, kil to6n vd duo. c ghi nh4n khi ch6c chin c6 ttir lgi nhufln
tinh thur! <16 c6 thiS sir dqng c6c tii sAn thuiS TNDN ho6n l4i chua ghi nhsn ndy.
Gi6 tri ctra thuli thu nhfp ho6n l4i tlugc tinh theo thu6 su6t dy tinh sG 6,p dpng cho nf,m tdi sAn dugc
thu hdi hay ng phii tri ttu.qc thanh to6n dya tr€n c6c mfc thuiS sudt da ban henh hoic xem nhu c6 hiQu
lgc tpi ngdy k6t thfc k! k6 tofn.
Tii sAn thuii thu nhflp hoiln l4i vi thuiS thu nhpp ho6n l4i phdi tri tlugc bir trtr n6u kho6n ch0nh lQch
tpm thdi chiu thu6 vd chOnh lQch t4m thdi du.gc kh6u trir li6n quan d6n cing mQt ddi tugng nQp thuiS
vd tlugc quyi5t to6n v6i cirng mQt co quan thuti.
a.9 Chi ph{ firt firfic
Chi phi tri trudc ctugc ph6n lopi thdnh chi phi tri trudc ngfn h4n vd chi phi tra trudc dii han. EAy ld
c6c.chi phi thgc t6 Oa pnat sinh nhung c6 li€n quan d6n t6t qud ho4t tlgng sin xu6t kinh doanh cira
nhi6u thli k!. Cdc chi phi tri trudc chri yiiu t4i COng ty :
. COng cp dpng cg d6 xu6t dtng ttugc ph6n b0 theo phuong ph6p tludng thing trong thdi gian tt I
tl6n 3 n6m;
C6c chi phi tri trudc kh6c: C6n cf vdo tinh chdt, mric tl$ chi phi, COng ty lga chgn phuong ph6p
vd ti6u thirc ph6n bO phir hgp trong thdi gian mi lgi ich kinh tti Cuo. c dU ki6n t4o ra.
4.I0Crlc khodn nqphrti fid
C5c khoAn nq phii tra bao gdm: ph6i tri ngudi b6n vi phdi tri kh6c:
:. PhAi tre ngudi b6n ld c6c khodn phni fi6 mang tinh chAt thuong m4i, ph6t sinh tir c6c giao dich c6
tinh ch6t mua b6n giiia nhn cung cdp vd C0ng ty;
o PhAi tr6 kh6c li c6c khodn phii tri kh6ng c6 tfnh ch6t thuong m4i, khOng li0n quan d6n giao dlch
mua bin, nOi b0.
Cdc khoin nq phii tri duqc ghi nhfln theo gi6 g6c, duo.c ph6n loai thdnh nq phii tri ng6n hgn vd ddi
hAn c6n cir theo ky hAn ng cdn lqi t4i ngiy k6t thfc n6m tAi chinh.
\
\N
/,
^-I
Trang 14
cONc ry cO puAN coNc NGHTSr HoA cnAr DA Nnhrc73 Nguy6n V6n Ct, Q. Li6n Chi6u, TP De Ning
BAO CAO TAI CHINH
Cho ndm tdi chinh kil thuc ngdy 3l/12/2018
tuuytt MrNH nAo cAo tar cniNn 1ti6p theo)(fnuydt minh ndy ld bA phqn ho. p rhdnh vd cin iluo. c dpc itlng ihdi iA nAo ctio rdi chinh)
4.ll Vay vd nq phrti firt fiu€ tdi chlnh
Cdc kho6n vay vi ng phii tri thuO tdi chinh tlugc ph6n 6nh theo gi5g6c vi du-o.c ph0n lo4i thdnh ngngan han, dii harr c6n cf theo ki han ng cdn lai t4i ngAy k6t thric k! k6 toan..
Cdc khodn vay vd.nq phii tri thu6 tii chinh rluo. c Cdng ty theo d6i chi ti6t theo d6i tugng, theo c6c khiS
udc vay, ki han gti", t y h4n ng cdn l4i vA theo nguy€n t$.
Chi phi di vay
Chi phi <li vay bao gdm lai ti€n vay vi cdc chi phi kh6c ph6t sinh li6n quan trgc tii5p di5n c6c khoin vay
cim COng ty. Chi.phi <li vay tlugc ghi nhfln vio chi phi ho4t dQng trong k! ph6t sinh, trir khi th6a mlntti6u kiQn ilugc v6n ho6 theo quy tlinh cta ChuAn mgc kiS to6n "Chi phi di vay".
Chi phi tli vay li€n quan <l6n-khoin vay ri€ng biet chi sti dpng cho mpc clich <tAu tu, xiy dmg ho4c
hinh thdnh m$t tdi sin cp.th6 cta Cdng ty thi itugc viin h6a vdo nguy6n gi6 tdi san cl6. Etii vOi cac
khoin v6n vay chung thi s6 chi phi ili vay c6 tl0 diAu kiQn viin ho6 trong fy f6 toan rlugc x6c ttlnh theot! lS v6n ho6 d6i vdi chi phl lfiy k6 binh qu0n gia quy6n ph6t sinh cho viQc dAu tu xdy dyng ho{c sinxudt tdi sin d6.
ViQc viin h6a chi phi <li vay s€ tAm ngung l4i trong cic giai tlo4n md qu6 trinh dAu tu, xdy dpg ho[csan xuAt tii sin dd dang bi gi6n dopn, trlr khi sg gi6n tlo4n d6 ld cAn ini6t. ttoi di6m ch6m dut vi€cvtin hOa chi phl tli vay ld khi c6c ho4t tlQng chri ytiu cAn thii5t cho viQc chu6n bi rtua tii sin d0 dangvdo sri dgng ho[c b6n <Iil hoin thdnh.
1.12 Chiph{phditrd
C6c khoin phii trd <lugc ghi nh$n cho sti ti6n phii tr6 trong tuong lai li€n quan d6n hdng h6a vd dich
W d6 nh$n <lugc kh6ng phU thuQc vAo viQc COng ty tlfl nhfln dugc h6a tlon cira nhi cung c6p hay chua.
4.13 YdnchfisOhfru
V6n g6p cfia chri sd hitu ttugc phin {nh s6 v6n thgc ti5 ea gOp.'
Th(ng dtr vdn'i6 pndn
Th{ng du vtin cO phAn phin 6nh si5 ch6nh lpch gifia gi6 ph6t hdnh v6i mQnh gi6, chi phi tryc titip li€nquan d6n ph6t hirrh cd phi6u; ChQnh lQch gita gi6 t6i ph6t hdnh v6i gi6 tri.J6 s6ch, chi phi trst ti6p
. li6n quan di5n t6i ph6t hdnh cii phi6u qu}; Cdu phAn viin cta tr6i phi6u chuy6n d6i khi d6n han.
Phdn pndi @i nhugn
Lgi nhufln sau thuti.thu nhfp doanh nghi€p tlugc trlch l$p c6c quf vd chia cho cO eOng theo Quy6t dinhcira D4i h$i <I0ng c6 OOng.
CO ttic trd cho c6. dOng lh6ng vuqt qu6 sii lgi nhu6n sau thu6 chua ph6n ptr6i vd c6 c6n nhic d6n c6c
khoin mpc phi ti6n t€ nim trong lgi nhufln sau thu6 chua phan ph6i c6 th6 6nh hudng d6n ludng ti6nvd khi nlng chi tra cO tirc.
4.14 Ghi nh\n doanh thu vd thu nh\p khdc
. Doanh thu bin hing vd cung c6p dich vu ttugc ghi nhfln khi c6 khi n[ng thu ilugc c6c lqi ich kinhti5 vd c6 th6 x6c <tinh <lugc m$t c6ch chic chin, ttdng thli th6a miln tli6u kign sau:
{ Doanh thu t6n hing dugc ghi nhSn khi nhfr^ng rti ro d6ng ki6 vA quyQn sd hitu v6 sAn ph6m da
ttuqc chuy6n giao cho ngudi mua vi khdng cdn kh6 nlng tl6ng k6- ndo ldm thay d6i q;y6t dinhcria hai Mn v€ gi6 b6n ho{g khi ning trA lai hdng.
Trang 15
cONc rv cO pHAn cONc NGHrgp u6n cnArDA NANc
73 Nguy6n V6n Cir, Q. Li€n Chi6u, TP Dd NEng
nAo cio rAr cuiNuCho ndm tdi chinh h\t thilc ngdy 3 t/t 2/20 t I
tnuytt MINH nAO cAo rll cufNn 1ti5p theo)(Ihuyet minh nay h bA phdn hqp thdnh vd cdn itugc tlpc ding thdi vdi Bdo cdo tdi chinh)
{ Doanh thu cung c6p dich vp tlugc ghi nhan khi da hodn thdnh dich vu. Trudng hqp dich vu
duo. c thyc hiQn trong nhi6u k! k6 to6n thi viQc x6c tlinh doanh thu trong tung k, duo. c thgc
hiQn cdn cf vdo t! lQ hodn thnnh dich vp t4i ngdy t<6t thfc tcy t<ti toan.
o Doanh thu ho4t {IQng tdi chinh duo. c ghi nh$n khi doanh thu dugc x6c illnh tuong d6i ch6c ch6n vd
c6 ktrd n[ng thu ttugc lgi ich kinh tti tir giao dich d6.
( Ti€n lai tluo. c ghi nh$n tr6n co s0 thli gian vi l6i su6t thpc t6.
/ Co tric vi lgi nhuOn dugc chia <tugc ghi nh0n khi COng ty <Iuo. c quy6n nh0n c6 tirc ho{c lginhu$n tir vipc g6p v6n.
. Thu nh$p kh6c.ln cdc kho6n thu nhflp ngoii ho4t f0ng.sin xl6t, kinh doanh cfia C6ng ty, dugc ghi
nhfln khi c6 th6 x6c tlinh tlugc mSt c6ch tuong d6i ch6c chln vi c6 khi ndng thu duo. c c6c lgi ich
Untr t6
4.15 Gid vdn hdng bdn
Gi6 viin cta sin phAm, heng h6a vd dich vu ti6u thu tlugc ghi nhfn tlung k!, theo nguy€n t6c pht hqp
vdi doanh thu vi nguyCn t6c thAn treng.
C6c khodn chi phi vugt tr6n mirc binh thudng cira hdng t6n kho vi dich v$ cung c6p duo. c ghi nh$n
ngay vdo gi6 v6n hang b6n trong k!, kh6ng tinh vio gi6 thdnh sin phim, dich vu.
4.16Chi ph{tdi chinh
Chi phi tdi chinh ph6n 6nh cfc kho6n chi phi hof,c c6c khoin 16 li€n quan tltin c6c ho4t <lQng dAu tu tdi
chinh: chi phi l6i vay, l6i mua hdng tr6 chflm, l6i thu6 tdi sin thu€ tdi chinh, ctriiit ttr6u thanh torin cho
ngudi mua, c6c khodn chi phi vi 16 do thanh lf, nhuqng b6n cic khoin dAu tu, dy phdng giim gi6
chulg kho6n kinh doanh, dy phdng t6n th6t dAu tu vdo don vi kh6c, khoan 16 ph6t sinh khi b6n ngo4i
te, 16 ti gi6 h6i <lo6i vi c6c khodn chi phi cria ho4t <l$ng dAu tu kh6c.
4.17 Chi phl bdn hdng, chi ph{ qudn l! doanh nghigp
Chi phi b6n hdn'! phAn 6nh cdc chi phi thlrc tti ph6t sinh trong qu6 trinh b6n sin phAm, hdng ho6, cung
c6p dich vu.
Chi phi quin lf doanh nghi$p phan 6nh c6c chi phf thyc t6 ph6t sinh li€n quan <li5n qudn lf chung cria
doanh nghiQp.
4.18 Chi pht thud 0NDN hiQn hdnh, chi ph{ thud TNDN hodn lgi
Chi phi thu6 thu nh4p doarrh nghiQp bao gdm thuii thu nhflp hiQn hdnh vd thu6 thu n$p ho6n l4i.
Thui5 thu nh$p hi€n henh h khoAn thuiS du-o. c tinh dpa tr0n thu nh4p chiu thu6 fforrg k! v6i thuiS suAt c6
hieu lUc tei ngey k6t thric n6m tAi chinh. Thu nhQp chlu thu6 ch6nh lQch so vdi-lgi nhufln k6 toan la do
ttiAu chinh c6c kioan ch6nh lQch t4m thli gi['a thu6 vi k6 to6n cfing nhu ctiAu chinh c6c kho6n thu
nhflp vd chi phl kh6ng phii chiu thuiS hay khOng clugc kh6u trir.
Thu6 thu nhflp ho6n lpi tlugc x6c tlinh cho c6c khodn ch€nh l€ch tam thdi tai ngdy k6t thric k) kti to6n
giira co s0 tinh thu6 thu nh$p ctra c6c tii sAn vi ng phii tri vi gi6 tri ghi sli cira chirng cho mpc dich
b6o c6o tAi chinh.
\*
il
Trang 16
c0xc rv cO pHAN cONc NGr{rEp HoA crdr DA NAr.rc
73 Nguy6n V6n Ct, Q. Li6n Chii5u, TP Da Ning
BAO CAO TAI CHINH
Cho ndm tdi chinh k€t thilc ngdy 3 t/|2/2018
rnuyft MINH nAo cAo r^l,r cuiNH 1ti6p theo)(Thuy& minh nay ld bQ phQn ho. p thdnhvd cdn elwc cloc ttdng *di i6i Aao cdo tdi chinh)
4.19 Cing cy tdi chfnh
Ghi nh$n ban dAu
Tdi sdn tdi chinh i
T4i ngdy ghi nh$n ban dAu, tii san-tii chinh dugc ghi nhfln theo gi6 g6c cQng c6c chi phi giao.dich c6
li6n quan tryc tii6p ct5n viCIc mua sim tdi sin tdi chinh d6. Tei sin tdi chinh cria COng ty bao g6rn: tidn
m[t, ti6n gtli ngin h4n, c6c khoin tliu tu tdi chinh, cic khodn phAi thu kh6ch hing vd phii thu kh6c.
Nq phdi trd tdi chinh
T4i ngny ghi nh$n ban dAu, nq phdi tre tei chinh ttuqc ghi nhfln theo gi6 gdc cQng cdc chi phf giao dich
c6 li6n quan tryc ti6p tl6n viQc ph6t hAnh ng ph6i tri tdi chinh tl6. Nq phii tri tdi chinh ctra C6ng tybao g6m c6c khoin vay, phii tra ngudi bdn, chi phi phii tri vi ph6i tri kh6c.
Ednh giit lgi sau dn ghi nhfln ban iIAu
HiQn t4i, chua c6 quy ttinh vC Oann gi6 lpi c6ng cp tdi chinh sau ghi nhfln ban cl0u.
4.20 Thud sufu vd cdc lQ phl nQp Ngfrn sdch md CAng g ttang dp dqtng
. !hui5 gi6 tri gia t6ng:
r' Doivfi sdn phAm ch6t tAy rria c6c loai, gia cOng, dich vp: Ap dung thuiS su6t t0%;
/ Doi vdi sdn phAm, hing h6a ld phdn b6n c6c logi: Kh6ng chiu thu6 gi6 tri gia t[ng;
r' Ddi v6i c6c hdng h6a vd dich vu khdc: Ap dpng mr?c thu6 su6t theo qui ilinh hiQn hdnh.
. Thui5 thu nhgp doanh nghiQp: Ap dpng thuiS su6t zOX.
. C6c loai thu6 ktr6c vi lQ phi nQp theo quy tlinh hiQn hdnh.
4.21 Cdc bAn fiAnquan ,
C6c b6n tlugc ooi ld li€n quan ntiu mQt b€n c6 khi nlng (trgc tiilp hoflc gi6n titip) ki6m so6t ho{c c6
6nh huong tting k6 C6i vOi b€n kia trong viQc ra quy6t dinh vA c6c chinh s6ch tii chinh vd ho4t rlQng.
5. Tidn vA c6c khofin tu'ong duung tiln
Donvi tinh: WD
0u0u20183ut2/2018
Ti0n m6t
TiAn gfti ngAn hdng khOng ki han
TiAn gfti c6 ki,hAn 3 th6ng
c0ng
7.884.566
3.2n.5 r 6.8s2
20t.324.106
4.262.392.041
13.s00.000.000
3.219.40,. 418 17.963.716.141
Trang 17
c0nc ry cO ruAn cONc NGHTSr HoA cuAr DA N.l,xc73 Nguy6n Van Ct, Q. Li€n Chi6u, TP De Ning
nAo cAo rAr cuiNnCho ndm tdi chinh ldt thfic ngdy 3 t/t2/20t8
rnuyft MINH nAo cAo rAl csiNn 1ti5p theo)(huyh minh ndy td bQ phQn hqp thdnh vd cdn ituqc ttec tling thdi vdi Bdo cdo tdi chinh)
6. Phii thu ngin hgn c&a khdch hAng
3ut2t20l8 auunol8
C0ng fy TNHH MTV TM DAu ffi XAy dung Nggc LE
COng ry CP C6 UnF VRG Quf,ng Tri
C0ng ty CP Gi6ng cfly trOng vflt nuOi'fhira Thi0n HuC
cong ry TNHH SXDVTM Tfln Phri Nong-
Chc d6i tuqng kh6c
c0ns
7. TrA tru'fc cho ngud'i b6n ngf n h?n
39.730.729.992 16.285.254.694
3ut2t2018 01/0r t2018
7 .101.980.000
t3.487.500.000
I .7 49.8 10.000
1.239.500.000
16.1s 1.939 .992
4.ss I .120.000
2.6s4.430.000
1.22r.600.000
7 .8s8. 104.694
COng ty TNHH MTV COng nghi$p Hoa ch6t Mi6n Nam
C0ng ty TNHH MTV Dam Ninh Binh
COng ty CP SAn xu6t S0 da Chu Lai
C0ng ty CP XNK Dai CAt LqiC6c d6i tuqng khic
c0ng
8. Phfii thu ngfn h?n kh6c
3ut2t20l8
876.716.131
1t.496.580.000
I "365 .643.400
2As.048 .2s;
876.716. l3l2.s73.966.166
1.365 .643.400
1.s22.500" 150
t78"392.112
13.943.987.786 6.517.218.019
0u0u2018
, Gi6 tri DU phdng Gi6 tri DU phdng
Kf cuqc, ky quy
TAm fngLai tiAn gfti tiet kigm dp thu
Thu6 TNCN phfii thu
nguli lao dQng
PhAi thu kh6c
c0ng 1.672.066.806
90.997
t37.481 .070
820.985.600
713.509.139
2"249.199
32s.32s.818
35.062.s00
t7ff.372.s95
3 13.000.000
846.010.112
9. Dp'phdng phf,i thu ngfin h?n kh6 dOi
3ut212018 0u01t20r8
Dg phdng cho chc khoAn ng phf,i thu qu6 hgn
- T* 3 ndm tro l€n
- T* 2 ndm ddn duhi 3 ndm
c0ng
1.832.666.5 r I
876.716. I i I9s5.950.380
876.t 16.13 r
876.7 16. I3t
87 6.716.1311.832"666.511
Trang 18
cONc rv cO puAN cONc NGHrpp nda cnAr DA N.lxc73 Nguy6n V[n C], Q. Li0n ChiiSu, TP De N[ng
nio cAO TAI CHLNH
Cho ndm tdi chinh k€t thilc ngdy 3 t/|2/2018
rHuytt MINH nAO cAo tal cniNn 1ti6p theo)1'Thuy& minh ndy ld b0 phdn hsp thdnh vd cdn chcsc itpc il6ng thdi vdi Bdo cdo tdi chinh)
10. Hing tdn kho
3ut2l20t8
Gi6 e6c D$,phdng
0u0u2018
Gi6 g6c DU phdng
Hdng mua dang di tr6n ducrng
Nguy6n li$u, vflt Ugu
C0ng cp, dpng cU
Thinh phAm
Hang h6a
c0ng
33.967 .917.500
37.783.42t.970
515.6?0.055
10.97 5.7 47.07 I
15.250 "302.500
62.t61 . l 83.766
655 .979.814
t7.309.063 .943
r.126.8s8.s80
98.493.009.096 81.253.086.103
. Kh0ng cd hdng t6n kho f dgng, kdm phAm ch6t tai 3lll2l20t8.
I l. Chi phi trf, tru6'c ngf n hen
3ut2/20t8 01/0u20t8
COng cp, dpng cU xu6t dung ch& ph6n bd
C6c kho6n khic
c0ng
12. Tli sf,n c6 dinh hii'u hinh
7 6s.742.286
496.389.629
23s.493.422
1.444"002.090
1.262.131.915 1.679.495.512
Nhi cfra,
v0t ki6n trfcMr[y m6c P.tiQn v$n t6i Ttri6t bi, dqng
thi6t bi truyln dfin eu quf,n W'
TSCD
khde C0ne
s6.220.625.470 38.358.670.173
3 .667 .623 .293 3. r 56.424.038
6.534.084.432
421.830 .9s2
346.3 88.001
346.3 88.001
803.595 .t26 102.263.363.202
t6t .7 39.500 7 .7 54.A05 .784
52.553.002.177 35.202.246.135 6.112.253.480 641.855 .626 94.509.357.418
Nguy0n gi6
S6 oAu nim
Mua sfm trong n6m
Tll!, nhugng b6n
56 cu6i nIm
Khdu hao
Sd OAu n6m
KhAu hao trong n6rn
Tll!, nhugng b6n
56 cu6i nrm
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S6 diu nam
Sd cu6i nIm
52.8t7.718.665 37.607.007.366
, t. I s4.845 .27 6 183.456 .7 56
3 .667 .623.293 3. r 56.424.038
4.3t8.401 .8 I 5
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346.388.00 r
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716.098.392 95.805.614.239
21.874.176 2.228.3rt.231
161.739.500 7 .754.005.784
50.304.940.648 34.634.040.094 4.764.705.886 576.233.068 90.279.919.686
3.40?.906.qQ5 '7It.6q2.8,A7.- 2.21:.982,qt7 87.496.734 6.457.748.963
2.248.061.329 568.206.051 1.347.547.594 65.622.558 4.229.437.732
. C6c TSCD hfru hinh dC ttr6 cfr6p, cAm cti <l6m bio ng vay Oa tr6t gia fii cdn lai.
. Nguy0n gi6 TSCD hitu hinh Oa tn6u hao hiSt nhtmg vin cdn sft dpng'tai ngdy 3lll2l20l8 ld
86.202.267.261 tl6ng.
Trang 19
c0rlc rv cO puAx c0nrc NGHTTp HoA cuAr DA NaNc
73 Nguy6n V[n Cir, Q. Li6n Chi6u, TP De NEng
nio cio rAr cruiNnCho ndm tdi chinh kil thfic ngdy 3l/t2/2018
tHuvtt MrNH nAo cAo tar cslxu 1ti6p theo)ffhuyil minh ndy ld bA ph,An hqp thanh vd cdn thto. c ctoc ding thdi vdi Bdo cdo tdi chinh)
. Kh6ng c6 TSCD hitu hinh chd thanh lf.
r Khdng c6 cam ktit vA vigc mua, b6n TSCD hfiu hinh c6 gi6 tri l6n trong tuong lai.
13. TAi sf,n c6 O;ntr v0 hinh
PhAn mdm
trd to6n C0ng
Nguy0n gi6
SO OAu nf,m
Mua trong nlm
Giim trong n5m
56 cudi nlm
KhAu hao
SO AAu n[m
KhAu hao trong n6m
Ci6m trong nf,m
56 cu6i nfim
Gi6 tri cdn lliS6 eau nf,m
56 cu6i nitm
14. n6t dQng sfrn dAu tu
30.000.000 30"000.000
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SO OAu n6m
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56 cu6i nfim
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56 cu6i nrm
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2.619.942.000 27 .942.515 .s72
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73 Nguy6n V6n Ct, Q. Li0n ChiiSu, TP De Ning
nio cAo rAr cruiNuCho ndm tdi chinh kil thilc ngdy 3 tlt 2/20t8
tnuytt MINH nAo cAo rar cniNn 6i6p rheo)(huyOt minh nay h bA phdn hqp thdnh vd cin thryc ilpc ct6ng thdi voi Bdo cdo tdi chinh)
16. Phei tri nguli b6n ngin h4n
3ut2l20l8 auau2018
C0ng ty TNHH MTV H6a Nhpa Ed NingCOng fy TNHH MTV Co khi Li6n Tri
Jiangsu Right Machinery Group Co.,LTD
CTCP Phfln B6n &HohchAt DAu khi Midin Trung
Cdc d6i tuqng kh6c
c0ne
23.586.341
2.4s7.385.700
47 5.294.460
4t.325.737 .822
s.423.435.059
23.373.668
4t 5.2g4.46;
1.268.476.868
49.305.439.382 1.7 67 .144.996s/
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Trong tI6: Phf,i tri ngu'6'i b6n IA b0n li0n quan
M6i quan h0 3Ut2/2018 0u0u2018
C0ng ty TNHH MTV H6a Nhua Ei NEng
C0ng ty TNHH MTV Co khi Li6n Tri
c0ng
17. Ngudi mua tri tiln tru'6'c ngf n h4n
C0ng ty con
C0ng ty con
23.s86.34 r
2.057.385.700
23.373.668
2.080.972.041 23.373.668
3ut2/2018 0u0u20r8
Dai lf Quang Ddo
C0ng ty CP Gang Thdp Nghi Scrn
cry TNHH MTV TMDV 579
C6c d6i tuqng kh6cI
c0ng
18. Thu6 vir cic khoAn ph6i n$p Nhn nu'6c
56 iIAu ri 56 phf,i nQp 56 ttrgc nQp
938.000.000
723.45 I .07;
101 .700.000
t .7 87.196.000
s02.400.000
490.939.4s2
1.661 .451.074 2.882.235.452
' 56 cu6i tdPhfii nOp Phii thu trong kj, trong ki, PhAi nOp Phiii thu
Thu6 xu6t nh$p khAu
Thu6 thu nhflp doanh nghiQp 1.063.879.515
Thud thu nhflp ce nhfln
Thu6 nhd d6t, tiAn thu6 d6t
Phi, l$ phi vd c6c khoin khtic
3.567.784.043 3.847.29s.141
415.231.596 41s.231.596
t.462.938.190 2.t27.510.707
3 .7 02.r 04. l 54 2.01A .7 06.498
104.887 .9t4 104.887 .9t4
ThuiS gi6 tri gia tlng 279.026.251
399.306.998
| .896.47 4.s7 6
484.847
205.076.924
5.000.000 5.000.000,
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C6c b6o c6o thuti cria COng ty sE chiu sg ki€m tra cta Co quan thu6, s6 thuil chfgc trinh bdy tr6n c6c b6o
c6o tdi chinh niy cO th6 thay OOi ttreo quy6t dinh cua Co quan thuiS.
cOns
Trang22
cONc ry cO pnAN c6xc xcrrrpp HoA crrAr DA nAnc73 Nguy6n V[n Car, Q. Li€n Chi6u, TP Dd NEng
sAo cio rAr cruiNnCho ndm tdi chinh kil thtic ngay 3t/|2/2018
tnuvtt MINH nAo cAo tar cnfNn 1ti6p theo)(huyd minh nay ld bQ phQn hqp thdnh vd cdn dugc ttpc cling thdi vdi Btio ctio tdi chinh)
19' chi phi phni tri ngin hln 3unn,r. 0u0u2018
Trich trufc ti6n thu€ dAt, co sO hp t6ng
Trich tru6c chi phi lfli vay ph6i trfl
Trich tru6c khoin kh6c
c0ng
20. Phfii trfi ngln hqn kh6c
2.643.882.0r4
89.224.220
l r.916.990
1.883 .469.244
26.37 t.296
2.7 45,023.224 1.909.840.536
3Ut2t20t8 0u0U2018
24t.784.547
3.6s6.000
591 .672.t77
36r sa1 .Ofi
3.6s6.000
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c0ng .
Trong d6: Phlii trrl khSc IA b0n li0n quan
nn6i quan h0
837.112.724 935.130.896
3ut2t20t8 aumn018
C0ng fy TNHH MTV H6a Nhga Ed N[ng C0ng ty con
C0ng fy TNHH MTV Ccv khi Li0n Tri C0ng ty con
c0ng
21, Vay vir ng thuO tii chinh ngf,n h4n
2.192.419
4.916.667
4.916.666
2.192.419 9.833.333
T[ngDAu ki trons kV
. Gif,m
trong kt cudi tri
NH COng thuong - CN DA Nfrng
NH DT vA PhAt tri6n - CN En N[ngNH NN vi PTNT VN - CN DA N[ngC0ng doAn C0ng ty
C0ng ty TNHH MTV Co Khi
Li€n Tri
COng ty TNHH MTV H6a nhpa EiNing
Bn Nguy6n Thi Thu H[ng
c0ng
26.371.295.806
106.s9 7.n;
4.8 I 9.391.400
rt7.499.599.818
38.369.632.s00
1.058. r90.6s;
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166.896.814.368 120.568.79,.268 72.805.916.02626.477.892.926
Trang 23
c0xc rv cO rHAnr cONc NGHrgr H6n cHATDA NlNc73 Nguy6n VIn Ct, Q. Li6n Chi0u, TP De Nflng
nio cio rAr cnixnCho ndm tdi chinh k* thilc ngdy 3I/t2/2018
tnuvtt MINH nAo cAo tar cuiNn 1ti5p theo)(fhuy* minh nay ld b0 phdn h. p thdnh vd cin ihec itpc iting thdi vdi Bdo cdo tdi chlnh)
Zz. v6n ch[ s& hitu
a. BAng d6i chi6u bi6n ttQng cfa V6n chri s& h&u
V6n g6p cfra Th[ng du v6n V6n'khic ciia Quf tIAu tu
chfr s0 hiru c6 phAn chfr sO hiru ph6t tri6n (*)
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chua phAn ptr6i
24.t25.180.000 s7 .481.860 t27.537.*'1 78 0s5.126.623 rrr:.tr1ri;llir:1r:ri
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s6 ou tqi o ttmnaflTEng trong n6m
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s6 ou ei 3 tnztzotr
24.125.180.000 57.481.860 127,537.817 41.867356.623 65.287.752.971
24.125.180.000 41.867.356.623 65.287.752.971
- 6.r49.548.25s
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tu phet tri6n chia cti tuc. Theo d6, UOi OOng quin tritlfl c6 Nghiquy6t s6 02AIQ-HEQT ngdy 1710512018,
xic <linh ding24.125.180.000 ddng ttr Qu! DAu tu ph6t trl€n Oe bO sung ngu6n lqi nhuan chia cti tirc.
b. Ctri ti6t v5n dAu tu cria ch& sO hiiu
3ut2t20t8 0l/0u2at8
TAp doin H6a ch6t Viet Nam
Vdn gdp cua cic cO d0ng kh6c
c0ng
c. C6 phi6u
9.004. I 10.000
r 5.12t.070.000
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3ut2t20t8 Mtauz0r8CO phi6u C6 phi6u
SO lugng c0 phi0u dlng kf ph6t hanh
36 luqng cO phitlu dfl b6n ra cOng chung
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2.412.s 18
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Trang24
c6xc ry cO ruAN c0xc NcHrEp HoA cnArDA NANc73 Nguy6n V6n Ct, Q. Li€n Chi6u, TP De Ning
nAo cio rAr cuiwttCho ndm tdi chinh kil thilc ngdy 3I/12/2018
rnuytr MrNH nAo cAo r.qJ cuiNil lti6p theo)(fn y& minh nay ld bQ phSn hqp thdnh vd cin tfugc itgc itbng thdi iOi Oao cdo tdi chinh)
d. Lgi nhu$n sau thu6chua phAn ph6i
Ntrm 2018 N[m 2017
Lqi nhufln ky tru6c chuy6n sang
Lqi nhufln sau thui5 thu nhap doanh nghigp ky ndy
DiAu chinh lqi nhupn lcy tru6c
- Diiu chinh tdng t,h ngu,in quy dtiu tu phdt tritin
- Didu chinh tdng khdc
Ph6n pfr6i lgi nhupn
- Ph6n ph6i lgi nhuan ki trudc+ Trd cd fic cho cdc cA dAng
+ Trich quy khen thudng, phtic lqi, thudng Ban diiu hdnh
- Tam phfln pfr6i lgi nhufln ky nay
Lq'i nhu$n sau thu6 chua phfln ptr6i cu6i Xy 6. 150.91 I .502 65.287.',|52.971
6s.287.7s2.97t
6.t49.s48.2s5
65.286.3 59.72;
65.286.3 89.724
62.286.389.724
i.000.000.000
37 .252.7 17 .7 t8
6.890.2 66.922
36.237.403 .784
36. t 87.770.000
49.6i 3.784
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. tric n6m z|n tn ngu6n lqi nhufln sau thuti ndn20l7 vd c6c nim trudc d6 ti lC ObX 6uong tluong14.475.108.000 d6ng1. Cong ty dA th$c hi$n chi tra s6 cO trlc ndy trong" nam Znn vd ngdy2U05t2018.
- Trong n[m 2018, C0ng ty ct6 thpc hiQn chdt quy$ A6 thanh to6n ciS trlc theo c6c Nghi quy6t da
cOng b6 ndm20l7 vi nim 2018 cho c0 dOng, cU th6:
+ Ngiy lll05l2}l8 Cdng"ty th.pc hiQn ch6t quyAn <li5.chi trd cti trlc cho c6 dOng bing tiAn vdi t! lg258,185o/o/cb phitiu (01 c6 phitiu tlugc nhfln 25.818 ttdng) tuong tluong AZ.ZtO.ltg.t1+ Aong. Cbng
t tl6 thyc hien chi tra tlgt I ngdy 2ll}5l2}l8 s6 ti6n 7.237.554.000 OOng; rlqt 2 ngiy 15106120t8
sti ti6n 21.712.662.000 edng. SO obn lpi tl6 tlugc chi rrd rrong th6ng tOlZOit.
+.Theo sp 0y quyAn cira D4i tr$i OOng c6 dOng thudng ni€n ngiy l!.ro4/20l8,ngdy 1710512018 HOi
Oong quq tri COng ty <La ba.n hdnh Nghi q.uyi5tso ozfNQ-upQf v6 viQc dtngza.izs.l80.000 <l6ng
tir Qu! p6u tg ph6t tri6n di5 b6 sung ngu6n tqi.r,hufu chia cti tfc. Ngey^l t/OStZOtg QongJy thpchi0n ch6t quyOn tl6 chi tri cO tirc cho c6 d0ng bing ti€n v6i ty tp tOONtc6 phi6u (01 c6 ptri6u Ouqc
nh$n 10.000 d6ng) tucrng ttuong 24.125.180.000 dOng. COng ty dfi thgc hien cni tri cho cO d6ng
trong n6m 2018.
23. Doanh thu bdn hing vi cung cdp dich v9
N[m 20f8 NIm 2017
Doanh thu b6n hing h6a
Doanh thu bdn thinh phAm
Doanh thu cung c6p dich vu
Doanh thu bfn UAt OQng sfin dAu tu
c0ng
r09.128.491 .s43
l4l .864.5 t0,124
9.548.094.299
15.253.636.364
-a*
,27 5.794.739.330
64.ztt.092.9s4
r25.7 s9.943.687
8.27 s.700.18s
198.246.696.826
Trang 25
c0nc rv c6 rHAN c0xc NGHTEp udn crdrDA nANc73 Nguy6n V[n Ct, Q. Li6n ChiiSu, TP Da NEng
rio cAo rAI cttixnCho ndm tdi chinh k1t thilc ngdy 3l/12/2018
tnuvft MINH nAo cAo t^q.r cHixu 1ti5p theo)(Thuyilt minh noy ld b0 phdn hqp thdnh vd cdn ilwc ilpc iting thdi idi nao cdo tdi chinh)
24. Gi6v6n hing b6n
N[m 2018 Nlm 2017
Gi6 vdn cta hing h6a dA b6n
Gi6 v6n ctia thinh phAm dfl b6n
Gi6 v6n cira dich vp d6 cung c6p
Gi6 tri cdn lpi, chi phi nhuAmg b6n bAt d$ng sf,n dAu tu
c0ng
25. Doanh thu hopt tlQng tii chinh
245.583.97 4.037 178.194.029.185
Nlm 2018 N[m 2017
103.664.537.768
t3r.242.98s.688
s52.37 4.2t7
10.124.416.364
62.197.766.866
r 1s .996.262.3 t 9
I
H
Yi
A
U
=
LAi tiAn giri, ti€n cho vay
C0 ttic, lgi nhufln dugc chia
LAi ch€nh lQch ty eia trong thanh to6n
LAi bAiI hing trf, chflm
Chi0t kh6u thanh todn
c0ng
26. Chi phf tii chfnh
t.s40.797 .0t3
s02.000.000
r.728.440
s7 .386.333
8 19.838 .406
1.0s6.690.000
6. r 87.000
102.500.000
2.101.911.746 1.985.2I5.406
Nlm 2018 NIm 2017
Chi phi lfli vay r'
t-6 do thanh ly chc khoAn d6u tu tei chinh
L6 ch0nh lQch ty ei6 fiong thanh to6n
DU phdng tOn th6t d6u tu vdo don vi khdc
Dp phOng /hoin nhflp dp phdng c6c khoin dAu tu tai chinh
c0ng
27. Chi phl bdn hAng
1.s74.697 .8s9
2.006.000.000
54"391.41 I
(s0l .es9.o t 0)
7 s0.896.807
s3.304 .721
s0l .9s9.010
3.I33.134.267 1.306.160.538
NIm 2018 Nlm 2017
Chi phi nguy6n vflt liQu, cOng cU dting cho b6n hang
Chi phi ktr6u hao tii sf,n cO dintr
Chi phi dich vp mua ngoii
Chc kho6n kh6c
c0ne
694.926. l r0
1.008 .422.s96
3.035.689.695
1.288 .137 .927
863 .705.416
| .730.319.847
4.36r .6s2.s l lt69.217.0ss
7.124.894.8296.A27.176.328
Trang 26
cONc ry cO pnArv cOruc xcHrpp u6l cuAr DA xANc73 Nguy6n V6n Cir, Q. Li6n Chiilu, TP De NEng
nio cio TAr cruixruCho ndm tdi chinh kdt thfic ngdy 3t/t2/2AlB
tHuytt MrNH gAo cAo rAl csiNu 1ti6p rheo)Sfnufit minn nay ld bQ phfn hqp thdnhvd cdn ehryc dgc il6ng thdi;6i Bdo ctio tdi chinh)
28. Chi phi quAn lf doanh nghipp
Ntrm 2018 NIm 2017
Chi phi nguy0n vat lieu, c6ng cp
-.1, r
I len luong
Chi phf khAu hao tii san cO einn
Chi phi dich vU mua ngodi
Chc khofin kh6c
c0ng
29. Thu nhAp kh6c
64.26s.000
r0.910.s9s.r l6799.357 .707
2.58 t.9A9.632
l .1 83 .721 .962
l0 r .487 .st0rc.7n33E.628
7 67 .462.162
1.886.s38 .39s
166.926.226
15.539.849.417 13.634.7 52.921
NIm 2018 NIm 2017
-r,
i\.k
,Kl
."(
1l'
.,d
Lai thanh li, nhugng b6n tai sAn c6 Ointr
Chc khoAn kh6c
c0ns
30. Chi phf khfc
l0l .087
10.494.4A2.27 |
27 .027.498
101.087 10.521.429.7 69
Ntrm 2018 NIm 2017
C6c khoAn bi phAt
C6c kho6n kh6c
c0ns
31. Chi phi thu6 thu nhAp doanh nghi$p hign hAnh
t34"669
78s.262.603
r 0s .771 .269
134.669 89I .033.872
Nlm 2018 NXm 2017
Tdng lgi nhufln k6 to6n ffu6c thu6
DiAu chinh c6p khoin thu nhpp chiu thu6
- DiAu chinh r6ng (Chi phf kh0ng dusc trir)- EiAu chinh giAm (CO tfc, lgi nhu$n dugc chia)
T6ng thu nh$p chiu thud
Chi phi thu6 thu nh$p doanh nghiQp hiQn hinh
Trong it6:
- Chi phi thud TNDN hi€n hdnh phdt sinh ky nuy
- DiCIu chinh chi phf thu| thu nhsp doanh nghiQp hi|nhdnh k! trwoc vdo chi phi thuA TNDN hien hdnh ky nay
7.612.486.445
(2e7.7es.4e6)
204.2A4.s04
s02.000.000
7.314.690.949
9.577 .155.656
s4.845 398l.l l 1.53s .798
1.0s6.690.000
9.632.001 .454
1.462.938.190 2.686.888.734
t.462.938. 190 1 .926.400.291
7 60.488.44 3
Trang2T
c0xc ry cO prrAx c6Nc NGHTEr u6a cnAr DA N,rl{c73 Nguy6n Vin Ct, Q. Li0n ChiC;, TP DA Ning
BAO CAO TAI CHINII
Cho ndm tai chlnh kil thfic ngdy 3l/12/2At8
tHuytt MINH nAo cAo ral csrNH 1ti5p theo)CIhuyt minh nay td bO phdn hqp thdnhvd cdn thec ilpc cl6ngthdi iti nao cdo tdi chinh)
32. Chi phi sin xu6t kinh doanh theo y6u t6
Nlm 2018 Ntrm 2017
Chi phi nguy€n liQu, vflt ligu
Chi phi nh6n cOng
Chi phi kh6u hao tii sAn cO einn
Chi phf dich vU mua ngoAi
Chi phi kh6c bing tiAn
c0ng 147.029.068.778 138.009.131.325
ro tj' gi6, rui ro vA tai su6t vd rui ro vd gi6), riri ro tin
r08 .8s7 .s48.5 r 3
14.t90.947.741
2.228.3 r l .231
t5.047.005. t23
6.705.256.170
r04.68s.310. t25
14.t28.269.344
3.335.808.600
14.509.481 .67 6
1.3s0.261.580
33. 86o c{o bQ [hSn
Theo quy <Iinh cira ChuAn mpc k6 to6n s6 28 vi Th0ng tu hudng d6n ChuAn mpc ndy thi COng ty cAn lgp
b6o c6o b0 phQn. Theo d6, bQ ph$n li m$t phAn c6 th6 xac dlnh ri6ng biQt cira Cdng ty tham gia vio viQc
cung cAp c6c sin phAm ho[c dich vu li6n quan (b0 phfln theo linh vUc kinh doanh) ho{c cung c6p sin phAm
ho{c dich vp trong m$t mOitru&ng kinh tti cU ttr€ (UO phfln theo khu vpc dia lf), m6i UO phfn ndy chiu ririro vd thu tlugc lgi ich kinh t6 kh6c vdi c6c bg phfln khfc.
C[n cir vio thyc tti hoat tt$ng t4i C0ng ty, Chri tich Hpi OOng quin tri vd Ban T6ng Gi6m AOc Oann gi6 rAng
c6c linh vpc kinh doanh cfing nhu c6c mOi trudng kinh t6 cg thiS theo khu vgc tlia lf khOng c6 sg kh6c biQt
trong viQc gdnh chiu rtri ro vd lgi ich tintr ti5. COng ty ho4t <l$ng trong mQt b0 phfln kinh doanh chir ytiu ldsin xu'lt, kinh doanh c6c mflt hdng h6a ch6t, phan b6n vi mQt b0 phfln clia lf chfnh H Viet Nam.
34. QuAn lf rrii ro
a. Qufrn lf rfri ro vdn t \
Th6ng qua c6ng t6c qudn tri ngudn vtin, C0ng ty xem x6t, quy6t tlinh duy tri sti du ngu6n viin vi ngphdi tri thfch hqp trong ttng th0i ky <tl5 vira <lAm bio hopt tlQng liOn tgc vira t5i da h6a lqi ich cfia c6c
cd tl6ng.
l
?/
b. Qufrn If riii ro tii chinh
Rti ro tdi chinh bao g6m riri ro thi trulng (ruidUng vi rui ro thanh kho6n.
Qufln If riii ro thi tru'&ng: Ho4t d$ng kinh doanh cua C0ng tydQng l6n v0 lai su6t vi gi6.
Quan l!,rili ro vA ldi suiit
Rrii ro l6i su6t c0a COng ty ph6t sinh chri yiSu tir c6c khoin vay dd ty t6t. DC gidm thiriu rrii ro ndy,
Cdng ty dfl udc tinh 6nh hudng cira chi phi lAi vay <li5n t<i5t qua kinh doanh tung.thli k! cflng nhu ph6n
tich, dU b6o <Iti lga chgn c6c th&i <tii3m tri ng thich hqp. Ch0 tich HQi tl6ng quin tri vi Ban Tdng Gi6m
tltic cho ring rtri ro vA bi6n <lgng l6i su6t ngoii dg tinh c0a Cdng ty & mtic ki6m so6t tluo. c.
fudn t! rui ro vi giti
COng ty mua nguy€n v$t lieu tt nha cung c6p trong nudc tl6 phpc vp ho4t tlgng sin xuAt kinh doanh, do
cl6 sC ch[u sU rtri ro tir viQc thay tl6i gi6 cta nguy0n vflt liQu dAu vio. Nguyen v$t ligu chii5m t1i trgng
sC chu y6u chiu riri ro khi c6 sp biOn
Trang 28
cONc Ty cO pHAN{ cONc NGHrpr u6e cuAr DA NANc
73 Nguy6n V6n Ct, Q. Li6n Chi6u, TP Ee NEng
BAO CAO TAI CHINH
Cho ndm tdi chinh kit thilc ngay 3l/t 2/2018
tnuvft MINH nAo cAo r.l,t cniNrr 1ti6p theo)(Thuyh minh ndy h bA phdn hqp thdnh vd crin rluqc itpc cting *Ai idi Bdo cdo tdi chinh)
cao trong t6ng gi6 thinh sAn phAm n6n C0ng ty dlc biQt chri f tt6n rrhi ro v6 gi6 nguy€n v$t ligu trong
ho4t il$ng sin xu6t kinh doanh. Dti giem thiiiu rti ro ndy, COng ty lga chgn nhfrng nhd cung c6p uy tin,
quan hQ kinh doanh l6u ntrm vd lu6n y6u c6u dugc cung c6p nhilng biiSn dQng v6 gi6 kip thdi nhAt.
COng ty cdn tham khio gi6 gita cic nhd cung c6p kh6c n{rau tI€ tl6m bio mua hdng v6i mfc gi6 hqp lfntr6t. voi chinh s6ch qudn lf vA gi6 tr€n, Cht tich HQi il6ng quan tri vi Ban T6ng GiSm cltic cho ringriri ro v€ bii5n tl$ng vA gi6 nguy6n vflt li$u ngodi dg tinh cira Cdng ty d mrlc ki6m so6t tlugc.
QuAn lf riii ro tln dgng
Riri ro tin d.Ung xiy. ra kfri mQt kh6ch hing ho[c d5i t6c kh0ng el6p ung dugc c6c nghia qr trong hqp
tl6ng ddn <l6n c6c t6n thflt tdi chinh cho COng ty. Th0ng thudng, Chinh s6ch b6n hdng cfia C0ng ty ldsau khi ky k6t hqp d6ng kh6ch hdng phdi rmg trudc gi6 tri hgp tl6ng. BOn c4nh d6, C0ng ty thu&ng
xuyOn theo d6i tinh hlnh thu hdi ng vi ti6n ilQ thu tiAn nham giAm thi€u riri ro do kh6ng thu hdi ttugc.
Do d6, Chri tich H$i <IOng quin tri vd Ban T6ng Ci6m di5c cta C0ng ty cho rAng rii ro tin dpng vdi c6c
kh6ch hdng ho{c ttiii t6c cira C6ng ty d mrlc ki6m so6t tluo. c.
Qunn $ rrii ro thanh khof,n
Dii quAn lf riri ro thanh khoan, rl6p img cic nhu cAu v6 vtin, nghia vu tdi chinh hipn tai ve rong tuong
lai, COng ty thudng xuy6n theo d6i vi duy tri <hi mtlc d1r phdng tiAn, ttii uu h6a c6c ddng ti6n nhin r6i,
tfln'dpng dugc tin dpng tr) kh6ch hdng vn d5i 6c, chtr tt$ng kiiSm so6t c6c khoin ng di5n h4n, s6p d6n
hnn trong sU tuong quan vdi tAi sAn d6n hgn vi ngudn thu c6 th6 tao ra trong thli ky d6,...
T6ng hqp cfc khoin ng phii ra tii chinh cta C0ng ty theo thli h4n thanh todn nhu sau:
3ltl2nLfi Kh6ng qud I ntrm Tr0n I nIm T6ng
a\.t\
0iil
{
/sY'4
Phf,i trf, nguli b6n
Chi phi phfii triVay vd ng thu6 tii chfnh
Phei tra kh6c
c0ng
49.305 .439,382
2345.023.224
72.805.916.026
595.328,t77
49.30s.439.382
2.74s.023.224
72.80s.9t6.026
s95 .328.t77
125.451.706.809 125.451.706.809
0l/01/2018 Kh0ng qui I n5m TrGn I nlm T6ne
PhAi trA ngu&i b6n
Chi phi phf,i trf,
Vay vA ng thu6 tii chfnh
Phai fff, kh6c
| .7 67 .144.996
1.909.840.s36
26.477.892.926
573.823.879
1.767 .t44.996
r.909.840.536
26.477.892.926
s73.823.819
c0ng 30.728.702.337 30.728.702.337
T6ng hqp c6c tdi san tdi chfnh hipn c6 t4i C6ng ty tlugc trinh biy tr6n co sd tii sin thuAn nhu sau:
Trang 29
c0xc rv cO rnAx cOnc NcHrSp n6l cuAr DA NaNc73 Nguy6, V[n Cil, Q. Li6n Chieu, TP DA NEng
nAo cAo rAI cttixnCho ndm tdi chinn n* thilc ngdy il/12/2018
tnuyft MINH nAo cAo tAt csiNH 1ti6p theo)gnuy& uintr ndy ld b0 phdn ho. p thdnh vd cdn duo. c ttpc cling *ai iA Btio ctio tdi chinh)
3ut2/2018 Kh6ng qu6 1 nlm Tr0n I nllm Tiine
TiAn vi c6c khof,n tucrng duong ti0n
EAu tu tii chinh
PhAi thu kh6ch hdng
Phei thu kh6c
c0ng
0u0u2018
3.2t9.40r .418
39.734.729.992
I .534.5 85.736
3.2t9.401 .4 r 8
t,597 .250.000 t.591.250.000
39.730.729.992
1.534.s8s .136
44.484.717.146 1.597.250.000 46.081 .967.146
Khdng quf I nflm Tr0n I nlm 1'6ng
Ti6n vA cdc khoAn tuong duong ti6n
Dflu tu tii chinh
PhAi thu kh6ch hingPhei thu v0 cho vay
PhAi thu kh6c
c0ng
35. Th0ng tin vA c{c b6n li0n quan
a. B0n li6n quan
41.302.405.135 6.603.250.000 47.905.655.135
l7 .963.716.147
t6.285.254.69;
6.532.750.000
520.68 4.294
6.603.2s0.000
t7 .963.716.147
6.603.2s0.000
16.285 .2s4.694
6.s32.7s0.000
s20.68 4.294)\?t:
Iil
HiQn tqi, COng ty c6 rrii ro thanh to6n trong ngin hpn nhung Chri tich HQi tl6ng quin tri vd Ban TiingGi6m d6c dn tudng rlng C0ng ty cO ttr6 t4o ra dt ngudn tiAn O6 rl6p tmg c6c nghia vp tdi chinh mri O6n
han.
T3p dodn H6a ch6t Vi$t Nam
C0ng ty TNHH MTV H6a Nhpa Ei NingCOng ty TNHH MTV Co khi Li€n Tri
uan h
C0ng ty ddu tu
C0ng ty con
C0ng ty con
Trang 30
c0ruc ry cO puAN c0ruc NGHrgr u6^1, cuAr DA NANc
73 Nguy6n VIn Ct, Q. Li€n Chi+}u, TP De NEng
BAO CAO TAI CHINH
Cho ndm tdi chinh k€t thrtc ngdy 3l/t2/2018
tnuytt MINH nAo cAo tar cHiNH 1ti6p theo)(huy& minh nay h bA phdn hqp thanh vd cin ihm. c dpc tling thdi vbi Bdo cdo tdi chinh)
b. Giao dich trgng y6u vfi b6n li0n quan ph6t sinh trong ntrm
Giao dich NIm 2018 Ntrm 2017
TAp doin H6a ch6t Vi$t Nam
C0ng ty TNHH MTV Hda Nhua Di N[ng
COng fy TNHH MTV Co khl Li€n Tri
Ban T0ng Gi6m d6c
Hqi dong quf,n tri
AAC.
TrA cd tric
Mua hAng
Bdn hAng
Bdn cht?ng kho6n
Mua chring kho6n
Cho vay
Thu nq g6c cho vay
Vuy, mugn tiAn
Mua hAng
B6n hingCho vay
Thu ng gtic cho Yay
Vuy, mugn tiAn
Lucrng, thuong
Thti lao
32.250.92r.198
I .8 I 7 .435.97 8
l .41 5.227 .273
3.000.000.000
6.532.750.00;
7s0.000.000
7 "210.342.000
431.989.259
1.058.190.65;
5.236.417.000
288.000.000
s.402.466.000
1 .960.528.87 6
120.000.000
t.467.2s0.00;
2.000.000.000
r0.967 "250.000
2.3s3"589.200
432.698.3 l9r.000.000.000
r.900.000.000
2.0s1.121.300
28S.000.000
36. Sg kiQn ph{t sinh sau ngny k6t thrfic niOn d$
Kh0ng c6 sU kiQrr quan fieng nio ph6t sinh sau ngAy ktit thric ni€n tl$ y6u cAu phAi tli6u chinh hopc c6ng b6
37. Sd tiQu so sdnh
Ld s0 liOu tron
I
ced tai chinh cria n6m tii chinh ktit thirc ngdy 3lll2l20l7 d6 dugc kiiSm to6n b0i
Nguy6n Vtrn Vfr
Da N&ng, ngi)-t1 thdng 03 ndm 20tg
' Ngu'&i I$p bi6u
t
-.
I',t/"'L/-I
o,U;
E*4.\\T,r,,
Trang 3l