Dan vi: Cong ty CP SX-TM May Sai Gon

252 Nguyen Van LUQ1lg,P.17, Q.Go V§.p, TP.HCM

M~u s6 BOI-ON

(Ban hanh theo IT s6 200/2014fIT-BTCNgay 22112/2014 cua BTC)

BANG CAN DOl KE ToAN HQP NHAT(D~NG DAY DU)Quy IINam 2016

DVT:VND

S6TT Tai san Miis6 Thuy~t S6 Cu6iKy S6 dAu ky

I 2 3 5 4

A TAl SAN NGAN J4.N 100 709,120,558,100 615,643,774,120

1 Ti~n va cac khoan nrong dirong ti~n 110 91,476,244,478 51,781,890,649

I Tien III V.I 91,476,244,478 51,781,890,649

2 Cac khoan tuong duong tien 112 - -II DAu nr tai chlnh nglin han 120 - -I Chirng khoan kinh doanh 121 - -2 DI,l"phong giam gia dAu tu ngan han 122 - -

111 Cac khoan phai thu ngiin han 130 249,486,201,413 302,905,875,100

I Phai thu ngan han cua khach hang 131 V.3 217,216,847,900 239,154,405,097

2 Tra truce cho nguoi ban ngan han 132 30,402,665,421 18,141,534,173

3 Phai thu nQi bQngan han 133 - - ,-

4 Phai thu theo ti~n dQk~ hoach hop d6ng xiiy dung 134 - - .&~,

5 Phai thu ve cho vay ngan han - If' ~' Q135 - . C6 Phai thu ngan han khac 136 V.4 1,866,688,092 45,609,935,81 S~Nl7 DI,l"phong phai thu ngan han kh6 doi 137 - -8 Tai san thi~u cho xu Iy 139 V.4 - - ,

~IV Hang tAn kho 140 V.5 326,450,724,104 233,854,327,383

I Hang t6n kho 141 326,450,724,104 233,854,327,383;.j

2 Du phong giam gia hang t6n kho 149 - -V Hi san nglin h\1n khae 150 V.6 41,707,388,105 27,101,680,988

1 Chi phi trft tru6e ngan hlUl 151 3,619,949,750 999,516,206

2 Thu~ GTGT duge kh§.u trir 152 33,192,240,854 26,093,428,782

3 Thu~ va cae khoan phfti thu Nha nu6e 153 3,412,617,459 8,736,000

4 Giao dieh mua ban Illi trai phi~u ehinh phu 154 - -5 Tai san ngan hlUlkhae 155 1,482,580,042 -B Hi san dai h\ln 200 220,406,179,475 221,069,752,190

I Cae khoan phai thu dai h\ln 210 88,182,426 305,108,361

1 Phfti thu dai hlUleua khaeh hang 211 V.3 25,728,361 25,728,361

2 Trft tru6e eho nguai ban dai hlUl 212 - -3 V6n kinh doanh (1 cae dan vi trl,l"ethuQe 213 - -4 Phfti thu dai hlUlnQi bQdai hlUl 214 - -5 Phfti thu ve eho vay dfti hlUl 215 - -6 Phfti thu dill hlUlkhae 216 V.4 62,454,065 279,380,000

7 DI,l"phong phfti thu dai h\lfi kh6 doi 219 - -

II Hi san c6 dinh 220 156,700,161,701 156,477,415,861

I Tai san e6 dinh hOu hinh 221 V.8 151,623,969,328 150,742,468,031

- Nguyen gia 222 291,492,930,380 281,520,334,733

- Gla trj hao mon lCiy ke 223 (139,868,961,052) (130,777,866,702)

2 Hi san e6 dinh thue tai ehinh 224 - -- Nguyen gia 225 - -

- Gia tri hao mon liiy k~ 226 - -3 Hi san e6 dinh vo hinh 227 V.9 5,076,192,373 5,734,947,830

- Nguyen gia 228 6,076,972,335 6,153,653,855

- Gla tri hao mon luy k~ 229 (1,000,779,962) (418,706,025)

1II B§t dt}ng san dAu hr 230 - -- Nguyen gift 231 - -- Gia tri hao mon luy ke 232 - -

IV Hi san deY dang dai h\ln 240 V.7 13,840,183,101 15,605,652,407

1 Chi phi san xu§.t , kinh doanh do dang dai hlUl 241 - -

BANG CDKT HQPNHATQ.III2016Trang 1/3

se rr Taisan Masa Thuyit sa Cuai Ky sa clAuI,y

2 Chi phi xay dung co ban do dang 242 13,840,183,101 15,605,652,407V DAu til tili chinh dili han 250 V.2 18,257,091,800 18,509,757,8001 D~u tu vao cong ty con 251 - -2 D~u tu vao cong ty lien k~t, lien doanh 252 4,341,000,000 4,341,000,0003 D~u tu gop vim vao dan vi khac 253 17,314,330,000 17,314,330,0004 Du phong d~u tu tai chinh dill han 254 (3,398,238,200) (3,145,572,200)5 D~u tu nam giu d~n ngay dao han 255 - -

VI Tal san dai han khac 260 31,520,560,447 30,171,817,7611 Chi phi tra tnroc dai han 261 V.14 31,451,072,107 30,000,273,5652 Tai san thu~ thu nh~p hoan lai 262 69,488,340 171,544,1963 Thi~t bi, v~t tu, phu tung thay th~ dai han 263 - -4 Tai san dai han khac 268 - -

TAng cong tili san (270=100+200) 270 929,526,737,575 836,713,526,310Ngu6n van

C NQ'phai tra 300 678,432,049,159 576,477,711,036I NQ'ngAn han 310 640,699,669,168 576,477,711,0361 Phai tra nguoi ban ng.ln han 311 V.13 148,943,464,128 93,928,426,2642 Nguoi mua tra ti€n tnroc ngan han 312 3,403,288,663 6,147,808,5063 Thu~ va cac khoan phai nQPNha mroc 313 V.15 7,514,886,408 6,083,142,8984 Phai tra ngiroi lao dQng 314 95,375,073,441 83,236,916,9825 Chi phi phai tra ng.ln han 315 V.16 5,045,521,921 6,780,390,905

r-'6 Phai tra nQibQng.ln hlUl 316 - -7 Phai tra theo ti~n dQk~ hOllch hQ'Pd6ng x!ly d\fng 317 - - ~8 Doanh thu chua th\fc hi~n ng.ln hlUl 318 - - '1'I_,:_3lt"?9 Phai tra ng.ln hlUlkhac 319 V.17 13,462,147,176 1,891,210,580 ~10 Yay va nQ'thue till chinh ng.ln hlUl 320 V.12 342,449,974,790 362,044,331,925 PHAN11 D\f phong phill tra ng.ln hlUl 321 - - ,,;~HIJONG12 Quy khen thu6ng, phuc lQ'i 322 24,505,312,641 16,365,482,976r AY13 Quy blnh 6n gia 323

. GDM- - :\14 Giao dich mua ban Illi trai phi~u Chinh phil 324 - -:--

~II NQ'dili h\ln 330 37,732,379,991I Phai tra nguoi ban dai hlUl 331 - -2 Nguoi mua tra ti€n truac dai hlUl 332 - -3 Chi phi tra truac dai hlUl 333 - -4 Phai tn} nQi bQv€ v5n kinh doanh 334 - -5 Phai tni nQibQdai hlUl 335 - -6 Doanh thu chua th\fc hi~n dai hlUl 336 - -

7 Phai tra dai hlUlkhac 337 - -8 Yay va nQ'thue till chinh dai hlUl 338 V.12 37,732,379,991 -9 Trai phi~u chuy~n d6i 339 - -10 C6 phi~u uu diii 340 - -11 Thu~ thu nh~p hoan Illi phai tra 341 - -12 D\f phOng phili tra dai hlUl 342 - -13 Quy phat tri~n khoa hQc va cong ngh~ 343 - -D van chu si't hiru 400 V.I8 251,094,688,416 260,235,815,274

I van chu si't hiru 410 251,094,688,416 260,235,815,274

1 VBn gop ctia chti sa huu 411 116,903,300,000 116,903,300,000

-C6 phi~u ph6 thong co quy€n bi~u quy~t 411a 116,903,300,000 116,903,300,000

-C6 phi~u uu diii 411b - -2 Th(lng du vBn c6 ph~ 412 9,138,322,370 9,138,322,370

3 Quy€n chQn chuy~n d6i trai phi~u 413 - -4 V5n khac cua chu sa huu 414 - -5 C6 phi~u quy 415 (863,138,686) (863,138,686)

6 Chenh I~ch danh gia Illi tai san 416 - -7 Chenh I~ch tY gia h6i doai 417 (74,875,206) 37,827,601

8 Quy d~u tu phat tri~n 418 67,859,802,989 56,863,245,987

9 Quy h6 trQ's~p x~p doanh nghi~p 419 - -10 Quy khac thuQc v6n chti sa huu 420 - -

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11 LQ'inhuan sau thu~chua phan ph6i 421 58,131,276,949 50,666,081,217-LNST chua phan ph6i liiy k~d~ncu6i Icy tnroc 421a 23,320,900,889 2,767,904,072-LNST chua phan ph6i Icy nay 421b 34,810,376,060 47,898,177,145

12Nguon v6 dAuillXDCB 422 - -13 LQ'iich c6 dong khong kiem soat 429 - 27,490,176,785Il Ngu6n kinh phi va quy khac 430 - -2 Nguon kinh phi 432 - -3 Nguon kinh phi da hinh thanh tai san c6 dinh 433 - -

Tang cong ngu6n van (440 300+400) 440 "~: ~£ 737,575 836,713,526,310

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Dan vi Cong ty CP SX-TM May Sai Gon252 Nguyen VlIn Luong, P.l7, Q.Go V~p, TP.HCM

Mfiu s6 B02-DN(Ban hanh thea TT s6 200/2014rrT-BTC

Ngay 22/12/2014 cua BTC)

BAocAo KET QuA HO~T DONG KINH DOANH HQ'P NHA.T(D~NG DA.Y DU)Quy II Niim 2016

IWT: VNE)

Thuy~t QuyII i.nv KE:STT Chi tieu MAsO minh

Nlim nal: Nllm tnr&c Nlim nal: Nlim trurrc

I 2 3 4 5 6 7

1 Doanh thu ban hang va CUDgcip djch VII 01 VI.l 410,887,083,755 362,722,619,055 702,275,213,563 656,047,642,730

2 Cac khoan giam trir doanh thu 02 VI.2 2,497,315,311 - 3,953,061,328 8,094,696

3 Doanh thu thuin vi ban hang va CUDgcip djcb 10 408,389,768,444 362,722,619,055 698,322,152,235 656,039,548,034

4 Gia van hang ban 11 VI.3 355,042,840,110 310,851,270,162 587,246,470,941 555,493,650,129

5 Lei nhuin gQP vi ban haDI: va cunz cip djch VI 20 53,346,928,334 51,871,348,893 111,075,681,294 100,545,897,905

6 Doanh thu host dQng tai cbinb 21 VI.4 1,990,985,682 3,652,654,153 4,212,454,640 4,935,940,490

7 Chi phi tai chinh 22 VI.5 3,300,936,237 6,329,146,015 6,540,230,220 8,173,810,544

Trona do: chi phi liii vav 23 2,490,618,986 1,425,483,841 4,262,410,688 2,676,497,221

8 PhAn Iili hoac I~ trong cong ty lien k~t, lien doan 24 -9 Chi phi ban hang 25 VI.8 10,029,083,575 6,693,961,959 20,182,901,252 11,489,470,692

10 Chi phi quan Iy doanh ngbi~p 26 VI.8 (1,146,215,591 \ 3,224,966,928 33,149,458,048 26,564,769,682

11 Lot nhuin thuin tir hoar d6nl!: kinh doanh 30 43,154,109,795 39,275,928,144 55,415,546,414 59,253,787,477

12 Thu nh~p khac 31 VI.6 1,787,264,586 1,675,206,595 2,327,418,190 1,861,712,614

13 Chi phi khac 32 VI.7 (31,981 8,568,969 54,469,787 8,568,969

14 Lc;rinhuan khac 40 1,787,296,567 1,666,637,626 2,272,948,403 1,853,143,645

15 TAng Ic;rinhuan k~ toan truec thu€ 50 VI.I0 44,941,406,362 40,942,565,770 57,688,494,817 61,106,931,122

16 Chi phi thu€ thu nbap doanb nl!:hiep 51 VI.I0 4,923,964,049 8,007,515,655 7,795,039,686 11,758,441,367

17 Chi phi thuS thu nhap doanh nghiep hoiin I\li 52 VI. 11 50,201,548 82,232,147 102,055,856 164,464,293

18 ThuS thu nh~p doanb nghi~p dlrQ'c mi~n giam 53 - - - -

19 Lvi nhuin sau thu€ ( 50-51-52+53) 60 39,967,240,765 32,852,817,968 49,791,399,275 49,184,025,462

19.1 Lvi nhuh sau thu€ cua cAdong cong ty mr 61 39,967,240,765 32,540,521,862 49,791,399,275 48,002,407,648

19.2 Lc;riDhu~n sau tbu€ cua cAdODg khong kiim sOli 62 - 312,296,106 - 1,181,617,814

NglriYil~p bi~u K~tOliDtm<mg

Trin Thj Thu Tram Nguy~n Minh nAng Nguy€n An

KQHElKD H(yP NHAT Q.I112016

Trang 111

CONG TV CP SX-TM MAV sAl GON

Dja chi: 252 Nguyin Viin LIrQ'ng, P.17, Q.Go vApMiiu sa B 03 - DN (Ban hanh theo IT sa 200m­

BTC ngay 22112/2014 cua BTC)

BAo cAo LUU CHUYEN TIEN T:E:HQ'P NHAT(Dang dAydu)

(Theo phueng phap gian tii\p)Quy II Niim 2016

ElVT VNEl

Thuy~tQUYII

Chi tieu MiisA minh Niim Nay Niim TrlrO'c

1 2 3 4 5I.LUll CHUVEN TIEN TIl HO~ T D(>NG KINH DOANH1- LQ'inhu~n trutrc thu~ 01 57,688,494,817 61,106,931,1222. Di~u chinh cho cac khoan- Khilu hao TSCD 02 V.7; V.8 10,839,370,731 9,294,990,870- Cac khoan du phong 03 252,666,000 (316,300,400)- Lai, 16chenh lech tY gia hai doai chua thuc hien 04 113,792,926 1,836,833,131- Uii, 16tir hoat dong diiu tu 05 (71,336,625) (631,203,020)- Chi phi H'tivay 06 VI.5 4,262,410,688 2,676,497,2213. LQ'inhu~n tir hogt dQng kinh doanh trlrO'c thay dBi vAn hru dQng 08 73,085,398,537 73,967,748,924- Tang, giam cac khoan phai thu 09 36,532,506,365 (54,739,077,245)- Tang, giam hang t6n kho 10 (92,596,396,721 ) (65,249,154,656)- Tang, giam cac khoan phai tra II 73,138,299,029 56,620,960, I02- Tang, giam chi phi tra truce 12 (2,008,906,210) (2,398,566,239)- Ti~n liii vay da tra 13 (4,262,410,688) (2,676,497,221 )_- Thue thu nhap doanh nghiep dii nop 14 V.19 (7,295,809,370) (6,542,065, I09)- Ti~n thu khac tiI hoat dong kinh doanh 15- Ti~n chi khac cho hoat dong kinh doanh 16 (20,725,470,419) (20,596,934,830)

LICu elluy/n ti€n tllUan tir IIO(lt d{jng kinh doanh 20 55,867,210,523 (21,613,586,274)II. urn CHUVEN TIEN TU HO~ T DONG DAu TIf1. Ti~n chi de mua slim, xay dung TSCD 21 V.7;V.8 (34,501,607,534) (11,223,602,506)2. Ti~n thu tiI thanh Iy, nhuQ'Ilgban TSCEl 22 VI.6 108,673,636 410,909,0913. Ti~n chi cho vay, mua cac cong Cl,lng clla don vi khac 234. Ti~n thu h6i cho vay, ban I(licac cong Cl,lnq clla don vi khac 245. Ti~n chi diiu tu, gop van vao don vi khac 256. Tien thu h6i diiu tu, gop van vilOdon vi khac 267. Tien thu liii cho vay, c6 ruc va lqi nhu~ duqc chia 27 VIA 17,067,040 220,293,929

LICu elluy/n ti€n tllUan tir IIO(lt d{jng dau tIC 30 (34,375,866,858) (10,592,399,486)Ill. LUU CHUVEN TIEN TUHO~T DONG TAl CHINHI. Ti~n thu tiI phat hanh c6 phieu, nh~ gop van clla Chlls&hiiu 31 11,174,040,0002. Tien chi tra gop van cho cac cM s&hiiu, mua I(lic6 phieu cua doanh nghi~pdaphathanh 323. Tien vay ngAnh~, dai h~ nh~n dugc 33 V.ll 491,609,022,567 342,690,634,1714. Tien chi tra ng gac vay 34 V.II (473,373,522,965) (286,257,801,214)5. Tien chi tra nq thue tai chinh 356. C6 tirc, Iqi nhu~ dii tra cho chll s&hiiu 36 V.18 (17,454,063,000)

LICu elluy/n ti€1I tlluall tir IIO(lt d{jng tai cllinll 40 18,235,499,602 50,152,809,957Llru chuyin ti~n thuAn trong ky 50 39,726,843,267 17,946,824,197Tiin vii tU'O'ngdlro'ng ti~n dAu ky 60 V.l 51,781,890,649 39,968, I06,554Anh huang clla thay d6i tY gia hai doai quy d6i ngo(li te 61 (32,489,438) (2,132,801)Ti~n vii tlrO'ngdlrO'ngti~n cuAi ky 70 V.l ~. ~""--:"44,478 57,912,797,950

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Nguyen An

Trang III

CODg ty CP SX-TM May Siti GOD

252 Nguy~n Viin Luong, P.17, Q.Go vAp, TP.HCMM§u s6 B09-DN (Ban hanh kern theo

TT s5 20012014ffT-BTC Ngay 22112/2014 cua BTC)

THUYET MINH BAocAo TAl CHiNH HQP NHAT

Quy INam 2016I D~C DIEM HO~ T DONG CVA DOANH NGH1~P1 Hinh thu'e SO' hu'u vAn: Cong ty e6 phAn3 Nganh nghi kinh doanh: TheogiAychirngnhandangkY kinhdoanh, nganh nghe kinhdoanh chinh cua Cong ty iii:

-May trang phuc ( trir trang phuc tir da long thuj.Chi ti~t : Cong nghiep may, san pham ehinh : qudn ao may sfulcac loai,

-Dai ly.moi gioi, ddu gia, Chi tiet : Moi gioi thirong mai

-Ban buonmay moe, thi~t bi va phu tung may khac.Chi ti~t : Kinh doanh v~t nr, may moe thi~t bi nganh may

-Kinh doanh bdt dQngsan, quye sil' dung ddt thuoc quyen sa hiru , chu sir dung hoac di thue, Chi ti~t : Dfiu nr kinh doaanh sieu th] va djch vueho thus van phong, cira hang. Kinh doanh nha, eho thue xirong

-Ban buon chuyen doanh khae chua duqe phiin vao dau. Chi tith ; Kinh doanh nguyen phv li~u phve vv nganh may

-Hof;ltdQngtu vdn quan Iy .Chi ti~t :Tu vdn kinh doanh; Kinh doanh dieh vv giao nh~ xudt khfiu,nh~p khfiu;

-San xudt vai d~t kim, vai dan moe va vai khong d~t khac.Chi ti~t : Cong nghi~p d~t len cae lo;;ti;

-Hoan thi~n san phfimd~t,Chi ti~t : Dieh vv gi~t, tfiy( khong ho;;ttdQngtf;litrv sa)

-San xudt vai d~t thoi.Chi ti~t : Cong nghi~p d~t vai cae IOlili;

-Wn tai hang hoa b~g du6ng bQ.Chi ti@t: Dieh vv v~n tai;

-V~ tai hanh khaeh du6ng bQkhae;

-Ban Ie khae trong cae eua hang kinh doanh t6ng hqp.Chi ti~t: Ban Ie quADao, giay dep, d6 dung, hang ngu kim, my phfim, d6 trang sue, d6

-Ban Ie hang may m~t, giay dep, hang da va gia da trong cae eua hang ehuyen doanh;

-Gia tri hang t6n kho duqe xae dinh thea phuang phap binh quiingia quy~n.

4 Chu ky san xuAt xuAt,kinh doanh thong thu'()'Og: tir ngay 01/01 d~n ngay 31/12.5 D~e di~m ho~t dl}ngeua doanh nghi~p trong nlim tai ehinh co anh hU'ongdSn Bao cao tai ehinh -

6 cAu true doanh nghi~p+ Cong Ty TNHHMay Tan My.+ Cong Ty TNHH MTV May Sai Gon Xanh

7 Tuyen bAvi kha nang so sanh thong tin tren bao cao tai ehinh

II KY KE ToAN, DON VI TIEN T~ sir Dl)NG TRONG KE ToAN

1 Ky kS toan nam : b~t dAutir ngay 0110 I d~n 311122 DO'nvi tiin t~ sir dl}ng trong nam : d6ng Vi~tNam

III CHuAN MVC vA CHE DO KE ToAN Ap Dl)NG

1 ChS dl}kS toan ap d',lOg:Cong ty ap dvng Ch~ dOK~ toan doanh nghi~p Vi~t Nam duqe ban hanh thea TT 200/2014/QD-BTC ngay 22/12/2014 eua BQTai Chfnh Vi~tNam

2 Tuyen bAvi vi~e tuan thu Chuan ml}'ekS toan va ChS dl}kS toan

Cong ty dam bao tuiin thu cae ChufuImve k~ toan Vi~tNam va cae van ban huang d§n ChufuImve do Nha nuae da:ban hanh. Cae bao eao taiehfnh duqe I~pva trinh bay thea dung mQiquy dinh eua tUngehufinmve, thong tu huang d~n thve hi~n ehufinmve va ChS dQkS toan hi~n hanhdang ap dVng.

3 Hinh thu'c kS toan ap dl}ng

Cong ty ap dl,lnghinh thtic k~ toan Nh~t ky chung.IV cAc cHiNH SACH KE ToAN Ap Dl)NG

1 Nguyen t~e ehuy~n dai Bao eao tai ehinh I~p bang ngo~i t~ sang DAngVi~t Nam- Theo 1)' gia thve t@eua ngan hang thuang mlilitlilithai di~mphat sinh nghi~p vv·

2 Nguyen t~e ghi nh~n cae khoan tiin va cac khoan tU'o'ngdU'o'ngtiin-Cae nghi~p vv kinh tS phat sinh b~g ngolilit~ duqe quy d6i ra dang Vi~tNam thea 1)' gia giao dieh thV'et~ eua Ngiin hang NgolilithlIang Vi~tNam tlilithai di~m phat sinh nghi~p vv. Tlilithai di~m eu6i nfun cae khoan mve ti~n t~ co g6e ngolilit~ duqe quy d6i thea tY gia giao dieh euaNgiin hang Ngolilithuang Vi~tNam eong b6 vao ngay kSt thue nien dQkStoano

3 Nguyen t~e ghi nh~n cae khoan dAu tu' tai ehinh_Cae khm'mdAutu vao eong ty lien k~t, Cae khoan dAutu ng~n hliln:duqe danh gia mOteach ehfnh xae va duqe xae dinh mQteach dang tin e?y.

4 Nguyen t~e nQ'phai thu-Cae khoan phai thu thuang mliliva cae khoan phai thu khae dlIqe phan anh thea gia g6e trir di dV phong phai thu kho doi.

TMQCTC HQ'PNHAT. QII12016 Trang 1

CODg ty CP SX-TM May Sai GOD M~u sA B09-DN (Ban hanh kern thee

252Nguy~nVanLuong, P.17,Q.Go V~p,TP.HCM TT s5 200/20141TT-BTC Ngay 22/12/2014 cua BTC)

-DI,f phong no phai thu kho doi th~ hien phftn gia tri dtr kiSn b] t6n thdt co cac khoan phai thu khong diroc khach hang thanh toan pha sinh d6ivoi s6 dir cac khoan phai thu tai thai di€m l:ap Bang can d6i k€ toano Vi~c trich l:ap hoac hoan nMp khoan dtr phong no phai thu kho dai dirocghi nh~ vao chi phi quan Iy doanh nghiep tren Bao cao k~t qua hoat dQng kinh doanh

5 Nguyen tlic ghi nh~n hang tAn kho

-Hang t6n kho duoc tinh thea gia g6c. Truong hQP gia tr] thuftn co th~ thuc hien duoc thdp han gia g6c thi phai tinh thea gia tri thu~n co th~thuc hien duoc, Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~ biSn va cac chi phi lien quan trl,fc tiSp khac phat sinh d6 co dUQ"changt6n kho a dia di~m va tr!;lllgthai hi~n tl;1i.

-Gia tri hang t6n kho duqc xac dinh thea phuang phap binh quan gia quySn.

-Hang t6n kho duqc h!;!chtoan thea phuang phap ke khai thuang xuyen.

-DI,f phong cho hang t6n kho duqc trfch l:ap cho ph~n gia tri dl,f kiSn bi t6n thdt do giam gia v:at tu, thanh phdm , hang hoa thuQc quyen sa hiIucua cong ty co th6 xay ra , dl,fa tren bfuIg ch(mg hQP Iy vS Sl,fgiam gia tri VaGthai di~m cu6i nam tai chinh. Cac khoan tang ho~c dl,f phong nayduqc ghi nh~ VaGgia v6n hang ban tren bao cao kSt qua ho!;!tdQng kinh doanh

6 Nguyen tlic ghi nh~n va khAu hao tai san c6 dlnh

-Tai san c6 dinh hiIu hinh, tai san c6 dinh vo hinh duqc ghi nh:an thea gia g6c. Trong qua trinh S11dVng, tai san c6 dinh hiIu hinh, tai san c6 dinhvo hinh duqc ghi nh~ theo nguyen gia, hao mon luy k~ va gia tri con I!;!i.

-Khi ban hay thanh Iy tai san, nguyen gia va gia tri hao mon lfiy kS cua tai san duqc xoa s6 trong cac bao cao tai chinh va bdt ky cac khoan Hli 16nao phat sinh do vi~c thanh Iy dSu dUQ"ch!;!chtoan VaGbao cao k~t qua ho!;!tdQng kinh doanh

-Khdu hao duqc trich thea phuang phap duang thfuIg theo thai gian hiIu ich uac tinh cac tai san nhu sau:

+Nha c11a,v:atki~n truc 10-50 nam+May m6c va thiSt bi : 05-07 nam+ Phuang ti~n v~ tai ,truySn dfuI : 03-10 nam+ Thi~t bi, dVng cv quan Iy : 03-08 nam-Tai san c6 dinh vo hinh, Phftn mem may vinh tinh : gia mua cua phftn mem may vi tinh nay khong phai la mQt bQ ph~ g1l.nkSt v6-i ph~n cu-ngco lien quan thi dUQ"Cv6n hoa va h!;!ch toan nhu tal san c6 dinh vo hinh. Phftn mSm may vi tinh duqc tinh khdu hao theo phuang phap duangthfuIg trong vong 03 nam-Tai san c6 dinh vo hinh th~ hi~n gia tri gidy phep tri~n khai h~ th6ng an ninh m!;lllgva dUQ"Ctrinh bay thea nguyen gia tn! gia tri hao mon lfiy kS.Tai san nay dUQ"ctinh khdu hao thea phuang phap duang thfuIg trong vong 04 dSn 08 nam

7 Nguyen tlic k@tOlin thu@TNDN hoan IlJi .

Chi phi thuS thu nh~p doanh nghi~p hoan Il;1idUQ"cxac djnh tren co sa s5 chenh I~ch t!;lffithai dUQ"ckhdu tn!, s5 chenh I~ch t!;lffithai chiu thu~va thu~ sudt thu~ TNDN.

8 Nguyen tlic k@toan chi phi tra tru·c)'c.

-Chi phi tra tru6-c bao g6m cac chi phi tra tru6-c ngi\.n h~n hoi;ic chi phi tni tru6-c dai h~n tren bang can d5i kS toan va dUQ"cphan b6 trong khoanthai gian tra tru6-c cua chi phi tuang (mg va cac IQ"iich kinh tS dUQ"ct!;!Ora tir cac chi phi nay _

9 Nguyen tlic ghi nh~n va v6n hoa cae khoan chi phi di vay.

-Chi phi di vay dUQ"cghi nh~ VaGchi phi tai chinh trong nam trir khi chi phi lien quan trl,fc tiSp d~n d~u tu xay d\ffig san xudt tai san da dangdUQ"cHnh VaGgia tri cua tai san d6. Vi~c v5n h6a chi phi di vay se chdm dfrt khi cac ho~t dQng chu ySu cftn thi~t cho vi~c chu§.n bi dua tai sanda dang VaGS11dvng ho~c ban da hoan thanh .

10 Nguyen tlic ghi nh~n chi phi phai tra

-Chi phi phai tra dUQ"cghi nh~ dl,fa tren cac u6-c tinh hQP Iy vS s6 tiSn phai tra cho cac hang h6a dich vv da S11dVng.

11 Nguyen tlic ghi nh~n v6n cho sO-hu'u-V5n d~u tu cua chu sa hiIu dUQ"Cghi nh~n thea s5 thl,fc t~ da d~u tu-Th~g du v5n c6 phftn dUQ"cghi nh~ thea s5 chenh I~ch giiIa gia phat hanh va m~nh gia c5 phi~u khi phat hanh Iftn d~u, phat hanh b5 sungho~c chenh I~ch gifra gia tai phat hanh va gia tri s6 sach cua c6 phiSu quy. Chi phi trl,fc tiSp lien quan d~n vi~c phat hanh b5 sung c5 phi~u va taiphat hanh c5 phi~u quy dUQ"cghi giam thang du v5n c5 ph~n.

-C5 phi~u quy: Khi mua Il;1ic5 phiSu do Cong ty phat hanh, khoan tiSn tra bao g6m ca cac chi phi lien quan dSn giao dich dUQ"cghi nh~ la c5phi~u quy va duQ'c phan anh la mQt khOlin giam trir trong v6n chu sa hiIu. Khi pMt hanh, chenh l~ch gifra gi<itai phat hanh va gia s5 sach cua c5phi~u quy dUQ"cghi VaGchi tieu Th~g du vBn cd phAn.

12 Nguyen tlic va phu'o'ng phap ghi nh~n doanh thu

Doanh thu him hi:mg

-Doanh thu ban hang duqc ghi nh~n khi d6ng thai th6a man cac diSu ki~n sau:

+ Phftn 100 nji ro va IQ"iich gi\.n liSn v6-i quySn sa hiIu san phdm ho~c hang h6a da dUQ"cchuy~n giao cho nguai mua;

+ Cong ty khong con n~m gifr quySn quan Iy hang h6a nhu nguai sa hiIu hang h6a ho~c quySn ki6m soat hang h6a;

+ Doanh thu dUQ"cxac dinh tuang d5i ch~c chi\.n;

+ Cong ty da thu dUQ"cho?c se thu dUQ"cIQ"iich kinh t6 tir giao dich ban hang;

+ Xac dinh dUQ"cchi phi lien quan d~n giao dich ban hang

Doanh thu cung cdp dich v¥

TMQCTCHqP NHAT.QIl12016 Trang 2

Coog ty CP SX-TM May su Goo M~u sa B09-DN (Ban hanh kern theo

252 Nguy~o Van Luong, P.17, Q.Go V~p, TP.HCM 'IT 56200/20 14rrT-BTCNgay2211212014 cua BTC)

-Doanh thu cung cAp djch VI,I diroc ghi nh~ khi k€t qua cua giao djch do duoc xac dinh mQt each dang tin c~y. Truong hop viec cung cdp djchVI,I lien quan den nhieu ky thi doanh thu duoc ghi nhan trong ky thea k€t qua phAn cong vi~c dil hoan thanh vao ngay I~p Bang Can d6i k€ toancua ky do. K€t qua cua giao dich cung cdp dich V\I duoc xac dinh khi thoa man cac di€u kien sau:

+ Doanh thu duoc xac dinh tirong d6i chac chan;

+ Co kha nang thu diroc loi ich kinh t€ tir giao dich cung cAp djch VI,I do;

+ Xac dinh diroc phlln cong vi~c dil hoan thanh vao ngay I~p Bang can d6i k€ toan;

+ xac djnh diroc chi phi phat sinh cho giao djch va chi phi d~ hoan thanh giao dich cung cAp dich VI,I do

-Doanh thu gia cong-Doanh thu cung cdp dich VI,I gia cong dUQ"cghi nh~ khi hang hoa dil duoc gia cong xong va dUQ"ckhach hang chAp nh~n. Doanh thu cung cdpdich VI,I gia cong khong dUQ"cghi nh~ n€u co nhiing y€u t6 khong ch~c ch~ dang k~ lien quan den vi~c thanh toan ti€n ho~c chi phi kern theo.

-Doanh thu cho thue

-Thu nh~p tu ti€n cho thue tai san thea hqp dang cho thu€ ho;;tt dQng dUQ"ch;;tch toan vao k€t qua ho;;tt dQng kinh doanh thea phuang phap duangth~ng trong su6t thai gian cho thue.

Doanh thu hO(lt Q(jng tai chinh

-Doanh thu tlr ti€n lili, c6 tuc va IQ"inhu~ dUQ"cchia dUQ"cghi nh~ tren co sa:

+ Ti€n lili dUQ"Cghi nh~n tren co sa thai gian va lili suAt thvc t€ tUng ky;

+C6 tuc va Iqi nhu~ dUQ"chia dUQ"cghi nh~n khi c6 dong dUQ"cquy€n nh~n c6 tuc ho~c cac ben tham gia v6n gop duqc quy€n nh~n IQ"inhu~ntu v6n gop.Doanh thu h9P tJ6ng xdy d{fngThu nh{lp khac.

13 Nguyen tlic kS tOlln gia van himg ban: dUQ"cghi nh~ phil hqp giCi'adoanh thu va chi phi.

14 Nguyen tlic kS toan chi phi tai chinh: Theo chi phi thvc t€ phat sinh trong ky tru chi phi di yay lien quan trvc ti€p den vi~c dAu tu xay dVngsan xuAt tai san da dang dUQ"ctinh vao gia tri cua tai san do( dUQ"cv6n hoa). Vi~c v6n hoa chi phi di yay se chAm dut khi cac ho;;tt dQng chu y€udn thi€t cho vi~c chuAn bj dua tai san da dang vao Slr dt,mg ho~c ban dil hoan thanh.

-Cac khoan chi phi dUQ"cghi nh~ vao chi phi Uti chinh gam :

+Chi phi ho~c cac khoan 16 lien quan den cac ho;;tt dQng tai chinh;

+Chi phi di yay v6n;

+Cac khoan 16 do thay d6i ty gia h6i d6i cua cac nghi~p VI,I ph!it sinh lien quan den ngo~i t~;+Dv phong giam gia dAu tu chUng khoan.

-Cac khoan tren dUQ"cghi nh~ thea t6ng s6 ph!it sinh trong ky, khong bU tru vai doanh thu ho~t dQng tai chinh.

15 Nguyen tlic va phu·o·ng phap ghi nh~n chi phi thuS thu nh~p doanh nghi~p hi~n hanh, chi phi thuS thu nh~p doanh nghi~p hoan I~i

-Tai san thu€ va cac khoan thu€ phai nQp cho nam hi~n hang va cac nam truac dUQ"Cxac dinh bkg s6 tiSn dV ki€n phai nQP ( ho~c duqc thu haitu) co quan thu€, dva tren cac muc thu€ suAt va cac lu~t thu€ co hi~u Ivc den ngay k€t thuc ky tinh thu€ nam .

-Chi phi thu€ thu nh~p doanh nghi~p (TNDN) trong nam, n€u co, bao gam thu€ thu nh~p hi~n hanh va thu€ thu nh~p hoiin I;;tLThu€ thu nh~pdoanh nghi~p dUQ"cghi nh~ trong bao cao k€t qua kinh doanh.

-Thu€ thu nMp doanh nghi~p hi~n hanh la khoan thu€ dV ki€n phai nQp thila dva tren thu nh~p chiu thu€ trong nam, sCi'dl,lng cac muc thu€ suAtco hi~u Ivc ho~c co ban co hi~u Ivc t~i ngay k€ thuc nien dQ k€ toan, va cac khoan diSu chinh thu€ lien quan den cac nam truac

-Thu€ thu nh~p hoiin l;;tidUQ"ctinh thea phuang phap s6 du nQ"tren bang can d6i k€ toan, dva tren cac khoan chenh I~ch t;;tmthai giCi'agia tri ghis6 cua cac khoan ml,lCtai san va n9"phai tra cho ml,lCdich bao cao tai chinh va gia trich sCi'dl,lng cho ml,lCdich khac. Gia tri cua khoan thu€ thunh~p hoiin l;;tidUQ"cghi nh~ dva tren cach thuc thu hAi ho~c thanh toan gia tri ghi s6 cua cac khoan ml,lc tai san va nQ"phai tra dugc d\! ki€n sCi'dl,lng va cac muc thuB suAt co hi~u luc tai ngay kBt thuc nien dQ kB toano

-Thu€ thu nh~p doanh nghi~p hi~n hanh la khoan thuB dv kiBn phai nQp thila dva tren thu nh~p chiu thu€ trong nam, Slr dl,lng cac mlrC thuB suAtco hi~u l\tc ho~c ca ban co hi~u l\tc t~i ngay kB thuc nien dQk6 toan, va cac khoim dieu chinh thu6 lien quan dBn cac nam truac

-Tai san thuB thu nh~p hoiin l;;tichi dUQ"cghi nh~n trong ph~ vi ch~c ch~ co dua Iqi nhu~ tinh thuB trong tuang lai d~ tai san thuB thu nh~pnay co th~ Slr dl,lng duqc .Tai san thuB thu nh~p hoiln I~i duqc ghi giam trong ph~m vi khong con ch~c ch~n la cac Igi ich vS thu€ co lien quan seduqc th\!c hi~n.

TMQCTCHQ'PNHAT. QII12016 Trang 3

CONG TY CP SX- TM MAY sAl GON

V. THONGTIN BOSUNGCHO cAc KHoAN MUC TRiNH BAy TRONGBANGCAN DOl KE ToAN

1 Ti~nsa cuai ky sa diu nlim

- TiSn m~t 1,098,058,492

90,378,185,986

6,139,804,659

45,642,085,990- TiSn gui ngan hang kh6ng kY han

CQng: 91,476,244,478 51,781,890,649

2 Cac khoiin a§u tu tai chinh

sA cuAi!1 se diu nam

Gia gAc nilPhong Gia tr] hQ'p Iy Gia gAc nilPhong Gis tr] bQ'p Iy

+ C6 phan tai Cty CP 1,919,150,000 1,919,150,000 1,919,150,000 1,919,150,000da giay Sagoda

+ C6 phdn tai NH TM 3,998,050,000 (3,013,775,000) 984,275,000 3,998,050,000 (3,013,775,000) 984,275,000C6 phdn Vi~tA+C6 ph§.ntai NH™ c::!!!!~~~'tl

CP Ngoai thuong Vi~t 1,269,730,000 (384,463,200) 885,266,800 1,269,730,000 (131,797,200) 1,137,932,800 -ee

Nam. \,

+C6 ph§.ntai Cty CP'I'll

10,127,400,000 10,127,400,000 10,127,400,000 10,127,400,000 (\\~DTPT Gia Dinh ,·,'A'iDau tu vao eong D:: lien k€t \ G+ Dau nr vao Cong ty 4,341,000,000 4,341,000,000 4,341,000,000 4,341,000,000 ·T.PCPPhuMy =

CQng: 21,655,330,000 ~3,398,238,200} 18,257,091,800 21,655,330,000 ~3,145,572,200} 18,509,757,800

3 Ph iii thu khach hang S6 cu6i ki: S6 dAunam

a}Phai thu ella khach hang ngiin han

- Khach hang (rang nuac 3,443,206,515 698,589,562

- Khach hang nuoc ngoai 141,367,261,337 131,242,507,788

CQng: 144,810,467,852 131,941,097,350

b) Phai thu cua khach hang dai han 25,728,361 25,728,361

CQng: 25,728,361 25,728,361

e}Phai thu cua khach hang hi cac ben lien guan- Cong ty co chu sa hClula c6 dong gop v6n :

+Cong ty TNHH MTV Blue Exchange 29,548,796,524 52,144,115,501

+Cong ty TNHH Con Duang Xanh Quang Nam 26,361,764,959 38,573,373,681

+Cong ty TNHH May M~c CiiyOua 16,495,818,565 16,495,818,565

+Cong ty TNHH B&O

CQng: 72,406,380,048 107,213,307,747

TAngCong Phiii Thu 217,242,576,261 239,180,133,458

4 Phiii thu kh3ca}Ngiinhan

sa cu6i ki: S6 dAu nam

TMQCTC HQ'PNHAT.Q.II12016Tmllg4

CONG TY CP SX-TM MAY SAl GONTP.HCM

Gia trj 0" Phong Giatrj nU" Phong

-Thu~ nhap khau cho holm 1,700,881,438 2,754,141,908

- T(IIl1img CBCNV 162,354,800 286,244,172-Mua lai phan v6n gop cua B1uexchange taiCty TNHH May Sai Gon Xanh nhung d~n13/1/2016 moi holm chinh thu we chuyen 42,140,000,000d6i thanh Cong Ty TNHH MTV May SaiGon Xanh

-Phai thu khac 3,451,854 429,549,750

Cqng: 1,866,688,092 45,609,935,830

b)Daihan

-Ky CU<;YC,ky quy 62,454,065 279,380,000

CQng: 62,454,065 279,380,000

5 Hang tAn khosA cnAi ky

Gia gAc 0" PhOng

sA dAn namGia gAc 01[ Pbong

- Nguyen Ii~u,v~t Ii~u 200,577,467,523- Cong cu, dung C\I 2,053,671,313- Chi phi san xu&tkinh doanh do c 1,512,308,494- Thanh pham 113,771,894,637

137,289,574,129

1,848,156,8971,955,632,565

78,493,654,73614,267,309,056- Hang hoa 8,535,382,137

CQng:6 Hi San ng~n han khac

326,450,724,104 233,854,327,383

S6 cu6i ky-ThuSGTGT duoc kh&utrir-ThuSTai Nguyen-Cac loai thuS khac-Chi phi tra tnroc ngfuthan-Tai san ngan han khac

33,192,240,854

3,412,617,4593,619,949,7501,482,580,042

CQng: 41,707,388,105

7 Hi san do'dang diti hana) Chi phi san xu&t, kinh doanh do dang dai han.b) Xay dung C(J ban do dang

sA cnAi ky

- Quyen sir dung d&ttai 213 Hang Bang, Q5- Ti~n d&txay dung nha 0 cho cong nhantai Cum Cong Nghiep H~c Dich

- Chi phi sua chua tram biSn ap, va 10hoi tai An Nhon

- Chi phi sua chua Xirong May An Phu- Chi phi sua chua Van Phong Cong Ty- Chi phi xay dung xirong may Ha Lam Giai doan 2

10,020,000,000

1,843,383,000

1,976,800,101

CQng: 13,840,183,101

TMQCTC HQ'P NHAT. Q.IlI2016

S6 d~u nam

26,093,428,7828,736,000

999,516,206

27,101,680,988

sA dAn nam

10,020,000,000

1,843,383,000

147,613,897

3,164,612,711

341,738,254

88,304,545

15,605,652,407

Trang 5

CONGTYCP SX-TMMAYsAl GONs6 252Nguy~nVan Ltrq'ng,Phtrirng17,Qu¥n Go vAp ,TP.HCM

8 Tang, giam tili san c8 djnh hiru hinh

Khoan muc MMTB PTVT NHAcUA TBDCquan 19 TAngcQngNguyengill

- S6 dtr dAunarn 117,525,295,504 9,995,388,806 143,043,499,933 10,956,150,490 281,520,334,733

- Mua trong narn 5,835,282,548 797,476,364 3,674,432,292 833,467,492 11,140,658,696

- Chenh I~ch ty gia 1,614,537 1,614,537

- Chuyen sang bAtdQng san dAunr- Thanh Iy nhirong ban 1,067,348,571 99,099,941 1,166,448,512

- Giam khac

- S6 dir cu6i nam 122,293,229,481 10,792,865,170 146,717,932,225 11,688,903,504 291,492,930,380

Gia trj hao mon- S6 du dAunarn 73,021,944,219 6,658,869,789 43,422,272,666 7,674,780,028 130,777,866,702

- KhAuhao trong nam 6,826,281,488 616,090,917 2,074,961,252 686,368,373 10,203,702,030

- Chenh I~chty gia 563,219 563,219

- Chuyen sang bAtdQng san dAuttr- Thanh Iy nhirong ban 1,067,348,571 44,695,890 1,112,044,461

- Giam khac

- S6 dir cU6inam 78,780,877,136 7,274,960,706 45,497,233,918 8,315,889,292 139,868,961,052

Gia trj con I~i- Tai ngay d§u nam 44,503,351,285 3,336,519,017 99,621,227,267 3,281,370,462 150,742,468,031 \/i,- Tai ngay cu6i nam 43,512,352,345 3,517,904,464 101,220,698,307 3,373,014,212 151,623,969,328 J~9 Tang, giam TSCD vo hinh ,

Khoan mucBan quyen Nhiin hi~u Khac

Ph§n m~m may TAng cQngb~ng sang ch~ Hang hoa vitinh

Nguyen gia- S6 dtr dAunarn 151,018,162 6,002,635,673 6,153,653,855

- Mua trong narn 2,043,692,500 2,043,692,500

- Chenh I~ch ty gia 5,344,020 5,344,020

- Tang do hop nhAtkinh doanh- Tang khac- Thanh Iy nhuqng ban- Giam khac 2,115,030,000 2,115,030,000

- S6 du cu6i nam 151,018,162 5,925,954,153 6,076,972,335

Gia trj hao mon- S6 du dAunam 97,690,600 321,015,425 418,706,025

- KhAuhao trong nam 18,081,816 833,964,593 852,046,409

- Tang khac- Chenh I~ch tY gia 890,640 890,640

- Giam khac 269,081,832 269,081,832

- S6 du cu6i nam 115,772,416 885,007,546 1,000,779,962

Gia trj CODI~i- T~i ngay d§u Dam 53,327,562 5,681,620,248 5,734,947,830

- T~i Dgay cu6i Dam 35,245,746 5,040,946,607 5,076,192,373

10 Tang, giiimTSCDthue tai chinh: Kh6ng Co

11 Tang, giiimbAtdQngsan dAuttr:Khong co

TMBCTC H(yp NHATQ.IlI2016Trang 6

CONG TY CP SX-TM MAY SAl GONse 252 Nguy~n Van LIfQ'ng,Phtrirng 17, Quan Go vip ,TP.HCM

12 Yay vii nC!thue tili chinha) Yay ngl1nhan:

Cu6i nam TrongKi

Gia trj s6 co kha nang tra nfl Tang Giam

342,449,974,790 342,449,974,790 452,860,742,169 471,946,699,204

508,400,100

342,449,974,790 342,449,974,790 452,860,742,169 472,455,099,304

37,732,379,991 37,732,379,991 1,053,500,000

37,732,379,991 37,732,379,991 1,053,500,000

nAu nam

Gill tr] S3 co kha nang tra nq

+Ky han 06 thang

+No dai han d€n han tra

361,535,931,825

508,400,100

361,535,931,825

508,400,100

CQng:

b)Vay dai han

+Ky han tren 36 thang

CQng:

13 Phai trii ngui,.i bana) Cae khoan phai tra nguai ban ngl1nhan

362,044,331,925 362,044,331,925

Ci}ng:

b)Phai tra nguai ban la cae ben lien quan- Cong ty lien doanh, lien k€t:

+Cong Ty C6 Ph~n Phil My- Cong ty co chu so hiru la c6 dong gop v6n :

+ Cong Ty TNHH MTV Blue exchange+ Cong Ty TNHH Con Duong Xanh Quang Nam+Cong Ty TNHH Con Duong Xanh+Cong Ty TNHH Tra Tan+Cong Ty TNHH May Mac Cay Dira

CQng:

Tang cQng phai tra= (a)+ (b):

S3 cu3i kt sA dAu nam

Gill tr]sA co kha nang tra

Gill tr] sA co kha nang tra ngng

70,084,711,550 70,084,711,550 35,279,955,502 35,279,955,50273,127,882,223 73,127,882,223 52,480,164,768 52,480,164,768

143,212,593,773 143,212,593,773 87,760,120,270 87,760,120,270

- Nha cung cap trong nutrc- Nha cung cap nuoc ngoai

3,841,000,000 3,841,000,000 4,341,000,000 4,341,000,000

258,917,000 258,917,000 514,647,000 514,647,0001,246,584,250 1,246,584,250 1,099,394,082 1,099,394,082109,903,705 109,903,705 109,903,705 109,903,70579,226,400 79,226,400 103,361,207 103,361,207195,239,000 195,239,000

5,730,870,355 5,730,870,355 6,168,305,994 6,168,305,994

148,943,464,128 148,943,464,128 93,928,426,264 93,928,426,264

TMBCTC HQ'PNHATQ.1l/2016

Trang 7

CONG TY CP SX-TM MAY sAl GONsA 252Nguy~n Viin LIlQ'ng,Phllirng 17,Qu~n Go Vdp ,TP.HCM

14 Chi phi tra truce

a) Ngiln han

b) DIli han

-Cong cu, dung cu

-Ti~n thue quyen Slr dung d~t

-Maymoe thiet bi khong du di~u kien la tai san c6 dinh

-Chi phi khac

CQng:

15 Thu@va cac khoan phai nQp Nha nu'cYc

a) Phai nop

- Thu€ GTGT

- Thu€ thu nhap doanh nghiep

- Thu€ thu nhap ca nhan

- Thu€ nha thAu

CQng:

16 Chi phi phai traa) Ngiln han.

- Chi phi phai tra khac

- Trich truce luang phep nam

+ Trich truce chi phi khac

- Chi phi phai tra hang FOB

- Chi phiNPL

- Trich CP in

- Trich hoa h5ng

- Trich CP gi(lt

- Chi phi phai tra hang noi dia

- Chi phi NPL noi dia

Cl}ng:

17 Phai tra khaea) Ngiln han.

-BHXH,BHYT,BHTN,KPCD

- Phai tra khac

Ci}ng:

S6 dAu nlim

1,643,293,903

1,960,390,276

2,192,134,429

23,146,682

264,177,608

S6 cu6i ky

S6 cu6i ky

3,747,094,435

12,625,710,902

2,451,218,949

12,627,047,821

31,451,072,107

S6 phai nOp trongnlim

8,310,001,520

10,259,386,143

1,350,707,376

150,751,856

S6 dil thu'c nOptrong nlim

7,621,864,507

7,295,809,370

3,320,330,826

136,921,074

264,177,608

S6 diiu Dlim

S6 dAu Dlim

3,469,774,137

15,860,172,738

9,471,330,580

1,198,996,110

30,000,273,565

~/'

Cu6i nam CC

2,331,430,916 X

4,923,967,049(,

>:222,510,979 ~36,977,464

6,083,142,898 7,514,886,40820,070,846,895 18,639,103,385

TMBCTC HO'P NHAT Q.1I12016

S6 cu6i ky

4,605,495,299

2,804,147,577

1,801,347,722

440,026,622

12,446,260

239,365,430

188,214,932

5,045,521,921

S6 cu6i ky3,137,598,444

10,324,548,732

13,462,147,176

S6 dAu Dlim

5,730,686,819

4,408,618,240

1,322,068,579

518,982,516

226,963,809

94,852,206

197,166,501530,721,570

530,721,570

6,780,390,905

S6 diiu Dlim

1,521,637,051

369,573,529

1,891,210,580

Trang S

CONG TY CP SX-™MAYSAl GONse 252 Nguy~nVan LU"O"IIg,Phuimg 17, Quan GoVAp,TP.HCM

18Van chu sO-hfru

V6n g6p cua chu sO" Th,ng du v6ne6LNSTChua phlinph6iva de quy

Lqi iehe6dongChi ti~t huu phlin Chenh I~ehtY gill Lqi nhu~nsau thu~chua phan Quydliu tu phlt cci phi~uquy khOngki~rnsoat CQNGph6i tri~n

sA du dAu nAm trlTCYC 116,903,300,000 9,138,322,370 78,827,213 42,532,721,458 59,702,657,933 (863,138,686) 19,644,412,592 247,137,102,880

-Tang v6n trong nam tnroc 11,174,040,000 11,174,040,000

-Lai trong nam truce 68,971,708,027 (3,328,275,807) 65,643,432,220

-Phan ph6i cac quy (14,972,900,039) 7,793,019,054 (7,179,880,985)

-Chenh lech tY gia phat sinh (40,999,612) (40,999,612)

-Trich hoan tra ngan sach theo s6 12/QD-CT-XP ngay (6,176,509,091) (10,632,431,000) (16,808,940,091)13/0112015 ella UBND .TP

-Chi khen thuong HDQT va Can b(l cong clurc, thu lao hQi (3,613,473,238) (3,613,473,238)d6ng qulin tri

-Chi thu lao HDQT-BKS Nam 2015 (1,123,200,000) (1,123,200,000)

-Trieh e6 tire tir nam 2011 den nam 2014 ella ca ohlin chua (33,287,250) (33,287,250)den nhan

-Chi tra e6 nrc dot 2 nam 2014 (17,457,373,650) (17,457,373,650)

-Chi tra e6 nrc dqt 1 narn 2015 (17,461,605,000) (17,461,605,000)

se du d1lunlirnnay 116,903,300,000 9,138,322,370 37,827,601 50,666,081,217 56,863,245,987 (863,138,686) 27,490,176,785 260,235,815,274

-Tang vAntrong nlim nay --Ui trong nlim nay 49,791,399,275 - 49791 399,275-Trfehquykhen thuemgphlleIqinlirn2016~13.166.559.696 d, Quydilutu phMtri~n2016~ 10.996.557.002 d theota tnnh t;liDHCD (24,163,116,698) 10,996,557,002 (13,166,559,696)thuiJngniennlim2016

-N(jpthUl~TNDNtheoKi~nnghiellaKTNN x{iedinh thu nh(iptiIdilutu rna r(jngtronggiaido<m2009-2013 kh6ngduge huemguu (2,464,346,457) (2,464,346,457)dilimi~ngiamthu€,theoQD S65084/QD-CT-XP ngay 11112/2015

-L6, IQ'iieh ella e6 dong khong kiem soat do mua 1<Iitoan b(l (14,649,823,215) (27,490,176,785) (42,140,000,000)phdn gop v6n ella d6i tae t\li eong ty MTV May Sai Gon Xanh

-Chenh I~eh tY gia pMt sinh (112,702,807) (112,702,807)

-Chi khen thuang HDQT va CBCC Nlim 2015 (717,717,173) (717,717,173)

-Chi thu lao HDQT-BKS Nlim2016 (331,200,000) (331,200,000)s6 du eu6i nlirnnay 116,903,300,000 9,138,322,370 (74,875,206) 58,131,276,949 67,859,802,989 (863,138,686) - 251,094,688,416

TMBCrc HQ'PNHATQ.1I/2016

Trang 9

CONG TY CP SX-TM MAY sAl GON,TP.HCM

b. Chi tiet v6n d§.utu elm chu sa hau

Niim tru'o'cNiim nay

Chi ti~t Van ca ph§nthuung

Van ca ph§n u'udiU

Van ca ph§nthufrng

Tang sa Tang sa

V6n dAutu cua Nha mroc 11,732,890,000 11,732,890,000V6n gop (c6 dong, thanh vien 105,170,410,000 105,170,410,000

11,732,890,000 11,732,890,000105,170,410,000 105,170,410,000

116,903,300,000116,903,300,000 116,903,300,000 116,903,300,000qing

Niim tru'o'cNiim naye. Ok giao djeh v€ v6n vai cae ehu sa hihl va pharrph6i e6 rue. Iqi nhuan- V6n dAu tu cua chu sa httu

+ V6n gop dAunam+ V6n gop tang trong nam+ V6n gop giarn trong nam+ V6n gop eu6i narn

- Chi c6 nrc dot 1 va dot 2 nam 2014 (15% menh gia)- Chi c6 nrc dot 1 nam 2015 (15% menh gia)

Cqng ca tu'Cdii chi:

d. C6 phieu- S6 hrong c6 phieu dang Icy phat hanh- S6 hrong c6 phieu dda ban ra cong chung

+C6 phieu thuong+C6 phieu uu dai

- S6 luong c6 phieu duoc mua lai+ C6 phieu thuong+ C6 phieu uu dai

- S6 hrong c6 phieu dang luu hanh+ C6 phieu thirong+ C6 phieu uu dai

* M~nh gia c6 phi~ue. Cac guy ctia doanh nghiep- Quy dAutu phat tri~n-Quy h6 trg x~p x~p doanh ghi~p- Quy kMc thuQc v6n sa huu

116,903,300,000 116,903,300,000

116,903,300,000

17,457,373,650 ~~17,454,063,000 ',134,911,436,650 'M

sa d§u niim Hl,V

11,690,330 GI11,690,33011,690,330 ,.)~

=

49,26049,260

11,641,07011,641,070

116,903,300,000

sa cuai ky11,690,33011,690,33011,690,330

49,26049,260

11,641,07011,641,070

10,000 VNDNam tmo'c

56,863,245,987Nam nay

67,859,802,989

g. Thu nh~p va chi phi, liii ho~c IA dU'Q'ch:}ch tOllntn,J'ctiip vao van chu sil'ho'u theo qui djnh coa cac chu~n ml},cki toan

19 Cae khoan mye ngoili Bang can dai k~ toan Niim nay Niim tJ'U'O'C

-rai san thue ngoai-Hang hoa nh~n ban hQ, nh~n kY gui, kY cugc v6i t6ng s6 luqngl3.601 sp

2,435,217,0003,479,943,004

-NgO<;Lit~ cac IO<;Li+ Dollar My (USD)+ Euro (EUR)

20 Cae thong tin khae

2,067,410.14

3,207.81

3,944,708.11

3,145.91

TMBCTC HQ'P NHAT, QI12016 Trang 10

CONG TY CP SX- TM MAY sAl GONs6 252 Nguy@nVAnLlCQ'ng,PhtriYng17, Qu~n Go vip ,TP.HCM

QUA HOAT DQNG KINH DOANHVI. THONG TIN BO SUNG CHO cAc KHOAN MUC TRiNH BAy TRONG BANG BAo cAo KET

Nam nay Nam truce

usn1 T6ng doanh thu ban hang va eung dp djch Vl}

a) Doanh thu+Doanh thu ban hang

Trong do: Doanh thu xudt khduDoanh thu xudt khdu eMP

30,853,108.5230,853,108.52

Doanh thu noi dia+Doanh thu cung cApdich vu

C{ing:

b) Doanh thu d6i vui cac ben lien guan

30,853,108.52

- Cong ty c6 chu sa hifu la c6 dong g6p v6n :

+Cong ty TNHH MTV Con Duong Xanh Quang Nam

+Cong Ty TNHH May Mac Cay Dira

+Cong Ty TNHH MTV Blue exchange

C{ing:

VND usn VND

693,658,258,585 28,358,553.5 I 619,154,693,811687,989,310,674 28,358,553.51 611,272,765,999

5,668,947,911 7,881,927,812151,687,271 617,289,414

693,809,945,856 28,358,553.51 619,771,983,225

Nam nay Nam trurrc

347,051,659 1,185,427,030

8,118,216,048 35,090,232,475

8,465,267,707 36,275,659,505

702,275,213,563 28,358,553.51 656,047,642,730Tang cOngdoanh thu: (a)+ (b)

2 Cac khoan giam trir doanh thu

30,853,108.52

Nam nay Nam truce

usn VND usn VND

- Giam gia hang ban- Di~u chinh dan gia ban do h6a dan vi~t saidan gia (n9i dia)

177,288.42 3,953,061,328 179.40 3,824,808

4,269,888

C{ing:DOANHTHU THUAN

3 Gia v6n hang ban

177,288.42

656,039,548,034

3,953,061,328 179.40 8,094,696

30,675,820.10

- Gia v6n thanh pham dii cung cAp

C{ing:

4 Doanh thu hoat d9ng tai ehinh

- Lai ti~n giri, ti~n cho yay- cb nrc duqc chia tit Cty CP Da giay Sagoda- Chi~t khau mua hang- Lai chenh lech tY gia dii thuc hien

CQng:

5 Chi phi tai ehinh

- Liii ti~n yay- Hoan nh~p giam gia chUngkh6an kinh doanh- D\Tphong giam gia chUngkh6an kinh doanh

TMBCTC HQ'P NHAT Q.Il/2016

698,322,152,235 28,358,374.11

Nam nay Nam trurrc

587,246,470,941 555,493,650,129

555,493,650,129587,246,470,941

Nam nay Nam trurrc

18,055,496 43,614,929176,679,000274,989,259

4,440,657,302233,772,183

3,960,626,961

4,935,940,4904,212,454,640

Nam nay Nam trutrc

4,262,410,688 2,676,497,221(316,300,400)

252,666,000

Trang II

CONG TY CP SX-™MAY SAl GONS6 252 Ngu~€n VAnLIf2'ng,PhlfC'rng17, Qu~n Go viI! ,TP.HCM

- L6 chenh l~eh 1)' gia do danh gia lai cac khoan muc tiSn t~ c 113,792,926 1,836,833,131

- L6 chenh lech 1)' gia dll thirc hien 1,911,360,606 3,976,780,592

CQng: 6,540,230,220 8,173,810,544

6 Thu nh~p khacNam na~ Nam truce

- Thu thanh ly, nhirong ban TSCD 108,660,636 410,909,091

- Thu nhap khac 2,218,757,554 1,450,803,523

CQng: 2,327,418,190 1,861,712,614

7 Chi phi khacNam na~ Narn truce

- Gia tri con lai cua TSCD thanh ly, nhirong ban 54,404,051

- Chi phi thanh ly khac 65,736 8,568,969

CQng: 54,469,787 8,568,969

8 Chi phi ban hang va chi phi quan Iy doanh nghi~pNam na~ Nam truce

a) Cackhoanchi phi quan Iy doanh nghiep phat sinh trong ky-Chi phi nhan vien quan ly 12,576,293,479 11,911,186,431

-Chi phi db dung van phong 3,226,727,903 1,402,737,714

-Chi phi khau hao tai san e6 djnh 4,722,368,465 4,194,820,667~

-Chi phi dich vu mua ngoai 7,018,192,505 4,930,226,321 ,0'

-Chi phi bang ti~n khac 5,605,875,696 4,125,798,549 1CQng: 33,149,458,048 26,564,769,682

b) Cac khoan chi phi ban hang phat sinh trong Icy~

-Chi phi mua nguyen v~t lieu 975,085,450 1,016,451,266 :/-Chi phi djch vu mua ngoai 19,100,440,732 10,290,951,453

-Chi phi khac 107,375,070 182,067,973

C{lng: 20,182,901,252 11,489,470,692

9 Chi phi san xu~t kinh doanh theo y~u tA Naill na~ Naill trurrc

- Chi phi nguyen lieu, v~t lieu 415,652,230,310 374,706,236,141

- Chi phi nhan eong 214,717,748,582 133,364,230,313

- Chi phi kh~u hao TSCf) 10,814,626,165 9,428,468,298

- Chi phi dieh v\l mua ngoai 133,229,152,826 107,028,899,106

- Chi phi b~ng ti~n khae 14,641,666,512 69,893,832,774

CQng: 789,055,424,395 694,421,666,632

10 Chi phi thu~ thu nh~p hi~n hanh Ni'im na~ Ni'im tm6'c

a. TAng100inhuan k~toan trU'(Ycthu~ 57,688,494,817 61,106,931,122

- Cae khoan di~u ehinh tang 1,052,448,021 1,282,317,737

- Cae khoan di~u ehinh giam 10,778,566,829 2,449,431,045

b. LO'inbuan chiu thu~ thu nhal! doanb nghiel! 47,962,376,009 59,939,817,814

11 TAng chi phi thu~ thu nh~p hi~n hanh 7,795,039,686 11,758,441,367

12 Chi phi thu~ TNDN hoan l~i 102,055,856 164,464,293

VII. THONG TIN BO SUNG CHO cAc KHoAN MUC TRINH BAY TRONG BAo cAo LUll CHUYEN TIEN TE

TMBCTC HQ'P NHAT Q.1lI2016 Trang 12

CONG TY CP SX-TM MAY sAl GONs6 252 NgUY~DVin LU'Q'Dg,PhU'itng 17,QU,D Go Vilp ,TP,HCM

VIII. NHlJNG THONG TIN KHAc1. ThOng cac ben lien quan

Ben lien guan

Cong ty CP Phu My

Cong ty TNHH MTV Con Duong Xanh Quang Nam

Cong ty TNHH MTV Blue Exchange

Cong ty TNHH MTV Con Duong Xanh

Cong ty TNHH May Mac Cay Dira

Cong ty TNHH Tni Tan

Tai ngay k~t thuc narn tai chinh, cong no voi cac ben lien quan khac nhir sau:

M6iquanM

Cong ty lien k~t

Cong ty co chu sa htru la cll dong gop v6n

Cong ty co chu sa heu la c6 dong gop v6n

Cong ty co chu sa htru la cll dong gop v6n

Cong ty co chu sa hiru la cll dong gop v6n

Cong ty co chu sa hiru la cll dong gop v6n

S8 cu8i ky se dAu nam

29,548,796,524 52,144,115,501

26,361,764,959 38,573,373,681

16,495,818,565 16,495,818,565

3,841,000,000 4,341,000,000

258,917,000 514,647,000

1,246,584,250 1,099,394,082

109,903,705 109,903,705

79,226,400 103,361,207

195,239,000

+ Phiii Thu Khach Hang:

Cong ty TNHH MTV Blue Exchange

Cong ty TNHH MTV Con Duong Xanh Quang Nam

Cong ty TNHH May MQ_cCay Dira

+ Phili tril ngu'!)'i ban

Cong ty CP Phu My

Cong ty TNHH MTV Blue Exchange

Cong ty TNHH MTV Con Duong Xanh Quang Nam

Cong ty TNHH MTV Con Duong Xanh

Cong ty TNHH Tra TanCong ty TNHH May MQ_cCay Dira

2. ThOng tin b§ phan2.1 BQ ph~n theo linh V1.rC kinh doanh

- T~p dean ,chu y~u hoat dQng trong llnh Vl,TCsan xuat va kinh doanh san pham trong ng~h may mQ.,cva chu ~~u la xu~t kh~u (~an 90%). C]'ty khong tien hanh I~p bao cao tai chinh bQ ph~ theo linh Vl,TCkinh doanh theo huang dan cua Chuan ml,Tcke toan Vi¢t Nam so 28 "Bao cao ~..... 1-..A.....It '

2.2 BQ ph~n theo khu Vl}'C ilia Iy _"- np doan hi¢n nay chu y~u hOliltdQng tliliVict Nam, don vi kinh doanh ngoai Vict Nam (Cong ty con cua Cong ty TNHH May Sai Gon X·

duqc thanh I~p tliliHoa Ky) co tai san, doanh thu va k~t qua hOliltdQng kinh doanh chi~m khong trQng y~u trong tllng tai san, doanh thu va'k~t

qua hOliltdQng kinh doanh cua t~p doan, Do do, Ban Tllng Giam d6c quy~t dinh khong trinh bay bao cao bQ ph~n theo khu Vl,TCdia Iy theo

huang d~n cua Chu~ ml,Tck~ toan Vict Nam s6 28 "Bao cao bQph~",

LO'inhuan thuAn tir hoat dOng kinh doanh tren bao cao tiii chinh h9'P nhAt chi ti€t nhll' sau:

Nilm nay

Doanh thu thu~ v~ ban hang va cung dpdich VII

- Gia v6n hang banLqi nhu~n gQP v~ ban hang va cung dpdich VII

- Doanh thu hOliltdQng tai chinh- Chi phi tai chinh- Chi phi ban hang- Chi phi quan 1y doanh nghicp

L(1inhu~n thuan tir hO(ltd{jng kinhdoan"

CODg ty CP SX-TM CODgty TNHH May CODg ty TNHH Sili Lo~i trir giao dichMay Sili GOD Tao My GODXanh nQi bQ

678,159,898,465 73,443,222,373 79,185,672,596 (132,466,641,199)

607,007,622,636 61,124,839,667 50,658,550,449 (131,544,541,811)

71,152,275,829 12,318,382,706 28,527,122,147 (922,099,388)

14,818,884,271 135,929,681 2,903,445 (10,745,262,757)

12,388,742,040 13,724,754 89,980,744 (5,952,217,318)

10,761,265,008 1,082,460,520 8,339,175,72419,346,670,251 3,165,236,637 11,414,181,938 (776,630,778)

43,474,482,801 8,192,890,476

CQng

698,322,152,235

587,246,470,941

111,075,681,294

4,212,454,6406,540,230,220

20,182,901,25233,149,458,048

55,415,546,414

TMBCTC HC)'PNHAT Q.llI2016 Trang 13