1 www.samland.com.vn

Nai - Nhu• tren;

- Lu-u VT

RAI DIN CONG BO THONG, TIN PHO TONG GIAM DOC t1/4J-

SALM LAND CONG TV Co PHAN DIA OC SACOM VPGD: 178/6 Strong D1, P. 25, a Binh Thanh, TR HCM Tel: ( +84 )8 35120002 - Fax: ( +84 ) 8 35126392

S6: 155 /2018/CV-SLD

COng Hoa Xã HOi Cha Nghia Wat Nam

000 Lp - TV Do - Hvih Phuo c0 00

TP.H6 Chi Minh, ngay 16 thang 10 nam 2018

CONG B6 THONG TIN TREN CONG THONG TIN DItN TO. (IV BAN CHtiNG KHOAN NHA NU'OC

Kinh OH: fly Ban Chtirng Ithoan Nha Nut

Cong ty Ma chUng Ichoan

Dia chi Jay sâ chinh

Dien thoai Fax Ngueri thuc hien ceng bo thong tin

Dia chi

Dien thoai

: CONG TV CO PHAN DIA 6C SACOM SLD Khu &Ong nghiep Bien Ilea 1, P. An Binh, Tp. Bien Hen,

Dang Nai, Viet Nam. (84-28) 3512 0002 (84-28) 3512 6392

Ba Chung TM Kiu Ngan

S6 178/6 Dugng NguyeM Van Thucmg (D1 cil), Phugng 25, Quart Binh Thanh, Tp. HCM (84-28) 3512 0002

Loai thong tin ceng bet: 0 24 gio 0 72 giO 0 bat thuOng 0 theo yeu du 2 dinh kY

NOi dung cong, bó th8ng tin: Cong be) thong tin bao cao tài chinh QUy 111/2018

Tilting tin nay clOng that cling &roc dang tai tai website c6ng ty vao ngay 16/10/2018:

http://samland.com.yn/quan-he-co-dong/bao-cao-tai-chinh.html

Chong toi xin cam ket cac thong tin dugc ding 116 tren day la dung sir that va hoan toan

chiu trach nhiem fru& phap luat v ngi dung cac thong tin cla c6ng b6.

CONG TY CP DTA OC SACOM Mau so BOI - DN

KCN Bien 116a 1, Bien Flea, Deng Nai

(Ban hanh theo Thong tw se; 200/2014/TT-BTC ngay 22/12/2014 caa B Tea chinh)

BANG CAN DOI KE TOAN Tai ngay : 30/9/2018

Dan vi tinh: Dan Viet Nam Ma se;

Thuyet minh

30/9/2018 31/12/2017 CHI' TIEU

1 -) _ 3 4 5

A. TAI SAN NGAN HAN 100 720.283.783.857 535.441.389.721

I. Tien va cac khoan twang dwang tin 110 V.1 23.826.243.537 28.296.646.300

1. Tien 111 23.826.243.537 19.141.396.300

2. Cie Idioan tucmg duang den 112 9.155.250.000

IL Diu tw tai chinh ngin Ilan 120

1. Chfrng khoan kinh doanh 121

2. Dv phong giam giá cluing khoan kinh doanh (*) 122

3. Deu tu nitm gib' den ngly dao hp 123

IH. Cac khan phai thu ngin Ilan 130 254.237.961.729 221.603.957.391

I. Phai thu rig& han dm khach hang 131 V.2 69.487.706.718 91.533.965.920

2. TM truk cho nguOi ban ngen han 132 V.3 32.787.234.453 6.875.067.219

3. Phai thu nei be ngan han 133

4. Phai thu theo tie') de ká hoach hop thing xay dung 134

S. Phai thu ve cho vay ngen han 135 V.4 5.440.000.000 86.440.000.0C(1

36.754.924.252., 6. Phai thu ngin han khk 136 V.5 146.523.020.558

7. Dv ph6ng phai thu ngan han khO del 137

8. Tai san thieu cher xi' 19 139

IV. Hang ten kho 140 V.6 426.038.457.894 270.087.021.192

1. Hang ten kho 141 426.038.457.894 270.087.021.192

2. Dv phOng giam gia hang ten kho (*) 149

V. Tai san ngin han khic 150 16.181.120.697 15.453.764.838

1. Chi phi tra truck ngin han 151 V.9 3.086.741.640 73.414.993

2. Thus GTGT dirge khan hit 152 V.13 13.094.379.057 15.380.349.845

3. Thue va cac khoan khk phai thu nha nuerc 153

4. Giao dich mua ban lai trai phieu Chinh pha 154

5. Tai san nge.n han khac 155

B. TAI SAN DA! HAN 200 133.722.892.549 94.094.520.034

I. Cac khoan phai thu dii han 210 50.230.154.840 66.727.170.437

1. Phai thu dal han dm khach hang 211 V.2 45.661.514.240 62.090.158.544

2. Tra truck cho nguti ban dai han 212

3. Nam kinh doanh a ck dun vi true thuec 213

Trang 1

4. Phai thu nOi b6 dal han 214

5. Phi thu ve cho vay dai hp 215

6. Phai thu dai Ilan kilo 216 V.5 4.568.640.600 4.637.011.893

7. Du phong phai thu dai han kho (lei (*) 219

II. TM sin cd dinh 220 704.156.717 948.545.101

1. Tai san c6 dinh hfruhith 221

222

V.7 704.156.717 948.545.101

- Nguyen gia 2.028.240.909 2.028.240.909

- Gia tri hao men lily lee (*) 223 (1.324.084.192) (1.079.695.808)

2. Tai san c6 dinh thue tai chinh 224

- Nguyen gia 225

- Gia tri hao mOn lily k6 (*) 226

3. Tai san c6 dinh v6 hinh 227

- Nguyen gia 228

- Gia tri hao mOn lOy ke (*) 229

III. Bit dong sin din fir 230 V.8 1.419.692.798 1.469.799.605

-Nguyen gia 231

232

1.670.226.833 1.670.226.833

- Gia tri hao men lOy k6 (*) (250.534.035) (200.427.228)

IV. Tai sin di dang dai han 240

1. Chi phi san xuat kinh doanh der dang dai han 241

2. Chi phi )(Ay dung ca ban dee dang 242

V. Dan tir tai chinh del han 250

1. Blau tu vao cong ty con 251

2. Dan ax vat) cong ty lien doanh, lien ket 252

3. Dan tu gop v6n vao don vi khan 253

4. Du phong diu ttr tai chinh dai han (*) 254

5. Dau tu nim gift an ngay dao hart 255

VI. TM sin did han khic 260

261

81.368.888.194 24.949.004.891

I. Chi phi tra truck dai ban V.9 81.368.888.194 24.949.004.891

2. Tai sari thue thu nhap hoan lai 262

3. Thiet bi, vat ax, pha tang thay the' dai han 263

268 4. TM sin dal han khac

TOng Ong tai sin (270 = 100 + 200) 270 854.006.676.406 629.535.909.755

C. NQ PHAI TRA 300 445.548.756.282 204.248.539.392

I. Ncy nth' Iwn 310 392.336.172.751 136.683.402.886

1. Phai tra ngutri ban ngan han 311 V.11 51.003.524.074 4.540.923,237

2. Ngtriyi mua tra tien truck ngan han 312 V.12 264.861.578.083 15.603.093.685

3. Thu e vi cac khoan phal Op NM ntrdc 313 V.13 522.163.252 5.070.497.422

4. Phil tra ngtrol lao &Ong 314 460.351.450 2.432.069.287

Trang 2

5. Chi phi phai tra rig& han 315 V.14 525.861.138 2.009.561.430

328,

NG 1 'Ai; 6 A

6. Phai tra nOi 60 ngin han 316

7. Phai tra theo tin dO ke hoach hop den xay dung 317

8. Doanh thu chtra that hien ngin han 318 V.16 32.727.272 32.727.272

9. Phai frit nian han khac 319 V.15 55.716.728.873 21.255.797.584

10. Vay ya no thue tai chinh ngin han 320 V.10 18.808.827.798 85.483.915.158

11. Dv pheng phai tra ngin han (*) 321

12. Quy khen thtrang, pink lqi 322 404.410.811 254.817.811

13. Quy binh On gia 323

14. Giao dich mua ban lai trai phiau Chinh phi] 324

H. No dal hp 330 53.212.583.531 67.565.136.506

1. Phai tra nguai ban dai han 331 V.11 397.945.713 7.319.220.713

2. Nguti mua tra lien truirc dai han 332

333 3. Chi phi phai tra dai han

4. Mai Ira Mil WO ye van kinh doanh 334

5. Phai tra nOi b0 dai han 335

6. Doanh thu chtra thy° hien dai han 336

7. Phai tra dal Ilan khac 337 V.15 50.501.306.540 50.762.000.666

8. Vay ya no thue tai chinh dai han 338 2.313.331.278 9.483.915.127

9. Trai phi& chuyen dal 339

10. C6 phieu tru dal 340

11. Thus thu nhap hoan lai phai tra 341

12. Do phang phai tra dai flan 342

13. Quy phat then khoa hoc Nth ding nghe 343 DA 1-----

-1

400 408.457.920.124 425.287.370363 D. VON CHU SO Hirt

1. Vtin chi' ge hirru 410 V.17 408.457.920.124 425.287.370.363

1. Van g6p dm chi' se him 411 402.236.090.000 402.236.090.000

- C6 phiau ph6 thong c6 quyen bleu guy& 411a 402.236.090.000 402.236.090.000

- C6 phieu tru dai 411b

2. Thing du van c6 phan 412

3. Quyen chon chuyen di trai phieu 413

4. Van kit caa cha se Witt 414

5. C6 phial.] quy (*) 415

6. Chenh loch danh gia 1W tai san 416

7. Chenh lech ti gia hal doai 417

Quy du tir phat tri6n

Quy he try sip xep doanh nghiep

418 609.934.999 609.934.999

419

10. Quy khac thuOc v6n chu sa hnu 420

11. Loi nhuan sau thue chin phan phOi. 421 5.611.895.125 22.441.345.364

Trang 3

- Lai nhukz salt thue chin phan phAi tilt& 421a 5.349.711.215 13.977.133.006

- Lgi nhuan sau thue chua phen phi Icji nay 421b 262.183.910 8.464.212.358

12. NguAn yem clAu tu XDCB 422

H. Ngthin kinh phi va guy khic 430

1. NguAn kinh phi 431

2. NguAn kinh phi dä hinh thanh TSCD 432

Tang Ong nguan van (440 = 300 + 400) 854.006.676.406 629.535.909.755

Ngtral 14p TPHCM , ngay 30 Mang 09 mini 2018

Ke Man trutng Tang Clam dac .,560 1028 Qs .0 o•

COPHAN

SACOM

CONGTY

Chung Thi Klan Ngan ug Quac Vinh

ive/difk

Ha Till Kim Thoa

Trang 4

Clli TIED Ma s6 TM ()ay 3 nam 2018 Qtiy 3 nfirn 2017 9 thang 2018 9 thing 2017

1 2 3 4 5 6 7

I. Doanh thu ban hang va cung A) dich vg 01 VI.! 5.213.262.932 34.903.814.779 51.221.780.711 113.669.772.979

2. Cac khoan gum trir doanh thu 02 VI.2 3.044.486.250 5.974.542.442 3.549.825.000

Doanh thu than bin hang Nth. 3. cung cgp dich vu (10 = 01- 02) 10 VL2 2.168.776.682 34.903.814.779 45.247.238.269 110.119.947.979

92.639.713.965 4. Gia Win hang ban 11 VI.3 620.065.901 29.210.639.848 33.153.653.820

5. Lgi nhugn Op bin hing vi cung cgp dich vu 20 1.548.710.781 5.693.174.931 12.093.584.449 17.480.234.014 (20 = 10 - 11)

6. Doanh thu hoat clOng tai chinh 21 VI.4 320.319.568 776.590.913 2.829.944.408 10.452.314.603

7. Chi phi lei chinh 22 V1.5 303.480.214 2.409.177.366 3.984.802.693 11.142.842.157

Trong do: Chi phi ldi vay (chiat kheiu thanh torin) 23 302.780.214 2.373.047.366 3.855.127.693 11.083.266.807

8. Chi phi ban hang 25 VI.8 (30.149.821) 1.284.727.577 550.206.217 4.015.865.874

9. Chi phi quan 19 doanh nghiep 26 VI.8 1.409.879.581 1.600.022.593 5.752.432.817 4.590.484.326

10. Lgi nhugn tie hoat tieing kinh doanh 30 185.820.375 1.175.838.308 4.636.087.130 8.183.356.260

(30 = 20 + 21 - 22 - 25 - 26)

11. Thu nhap khac 31 V1.6 198.253.152 46.908.476 858.691.794 642.755.994

12. Chi phi kit 32 V1.7 56.343.639 113.496.227 95.118.729 1.173.019.146

13. Lyi nhugn khic (40 = 31 - 32) 40 141.909.513 (66.587.751) 763.573.065 (530.263.152)

14. T6ng 'al nhan kg toin tray thug 50 327.729.888 1.109.250.557 5.399.660.195 7.653.093.108 (50 = 30 + 40)

15. Chi phi thus TNDN hien Midi 51 VI.10 65.545.978 221.850.111 1.079.932.039 1.530.618.621

16. Chi phi thug TNDN hoan lai 52

17. Lgi nhugn sau thug thu nhgp doanh nghig.p 60 262.183.910 887.400.446 4.319.728.156 6.122.474.487

(60 = 50 - 51 - 52)

10Z

'

CONG TY CO PHAN DIA Oc SACOM

KCN Bien Hea 1, Phuttng An Binh, TP.Bien Hon, Bang Nai

BAO CAO KET QUA HOST WONG ICINH DOANH Qny 3 ndm 2018

Cdc thuyei minh So aio rat chiral la phdn khong the alch rai cda bdo cdo nay

Trang 5

1 2 3 4 5 6 7

1. Doanh thu ban hang va cung cap dich vu 01 V1.1 5.213.262.932 34.903.814.779 51.221.780.711 113.669.772.979

18. Lai co ban Iran cil phieu 70 VI.10 7 22 107 152

19. Lai suy giam Iran cO phieu 71

TPHCM, Ngay 30 tiding 09 nam 2018

Ngin!ri

NZ-

Ha

Thi Kim Thoa

Ke Man trueng

Chung TM ICIu Ngan

3 /4

Ctic thuyit minh bcio cdo Jai chink là plilin khang the? tacit rai ctia bcia ctionay Trang 6

MAu B03-DN (Ban hanh theo Thong tu se 200/2014/TT-BTC

ngery 22/12/2014 cua BO tat chinh)

BAO CAO LUAU CHUYEN TIEN TE

(Theo phirang phap Inc tap)

Puy 3 Nam 2018

Don vi tinh: DO'ng Viet Natn

CM Ott a

L so

TM Quy 3 Nam 2018 Qfiy 3 NAm 2017

1 2 3 4

I. LUC CHUYEN TIEN Tif HOIST BONG SAN XUAT, KIN!! DOANH

1 Tien thu tir ban hang, cung cap dich vu va doanh thu kit& 01 177.037.685.827 61.791 b.13211

A . : le I,: o'

: 8191A

G pH

e

-1

2. Tien chi tra cho ngutri cung cap hang holt va dich vu 02 (108.448.910.259) (115.513

3. Tien chi tra cho rived lao dOng 03 (2.618.903.631) (2.3071

4. Tien chi tra lai vay 04 (726.137.630) (2.716 ' I C(

5 Tien chi nOp thu e thu nhap doanh nghiep 05 (2.214.386.062) (202 37 $.1.# d

6 Tien thu khac tir hoat deing kinh doanh 06 21.831.398.930 8.529.826.734

7 Tien chi khac cho hog dOng kinh doanh 07 (16.599.733.445) (2.197.881.504)

Lutt chuytn tien thuAn tir hoat Ong kinh doanh 20 68.261.013.730 (52.616.310.818)

II. EMT CHUYEN TIEN Tir 1104T BONG DAU TU.'

1. Tien chi de mua sam, xay dung TSCD va cac TSDH khac 21 (69.000.000)

2. Tien thu tir thanh 19, ban TSCD va cac TSDH Idiac 22

3. Tien chi cho vay, mua ban cong cu no eita don vi khac 23 Tien thu hoi cho vay, ban lai cac cong cu nq ctia don vi

4. khac 24 76.209.505.236

5. Tien chi gem von dAu to vao don vi khac 25

6. Tien thu hai van dAu tu• vao don vi khac 26

7. Tien thu tfr iai cho vay, ce tire loi nhuan dirge chia 27 145.723.049 6.323.782.811

82.464.288.047 Ltru chuyen tien tn. hot Ong dAu tir 30 145.723.049

HI. LUC CHUYEN TIEN Tic HOST BONG TAI CH1NH Tien thu nx pith hanh c6 phieu, nhan v6n g6p dm chit sec

L him 31

Tien chi tra vein Op cho cac GM so. hau, lima lai e6 phieu eila doanh nghiOp da phat hanh

32 -

3. Tien vay nian han, dai han nhan dirge 33 46.000.000.000 97.748.933.513

(128.701.500.701) 4. Tien chi tra no gee vay 34 (107.660.000.000)

5. Tien chi tra no thu8 tai chinh 35 -

6. C6 tire, loi nhuan da tra cho chit so him 36 (4.535.394.510) -

7. Vein g6p ciut cac ce, dong thieu s6 vao C6ng ty con 37 -

ONG TY CO P PHAN DIA OC SACOM KCN Bign H6a 1, P.An Binh, Bi8n Hem, Deng Nai

Cdc thuyit minh info cdo tai chinh phdn khong the' tdch rat can Bdo cdo tai chinh nay Trang 7

Mu B03-DN (Ban hanh theo Th6ng tu so 200/2014/TT-BTC

ngay 22/12/2014 cua BO tat chinh)

BAO CAO LULU CHUYEN TIEN Tt (Theo phtrang phcip trvc hap)

Quy 3 Nam 2018

CONG TY CO PHAN DIA OC SACOM KCN Bien Flea 1, P.An Binh, Bien Flea, Deng Nai

toan Nguiri lap

HA Thi Kim Thoa Chung Thi Kieu Ngan ang QuOc Vinh

Dan vi tinh: Dang Viet Nam

Chi hen Ma

A so

TM Quy 3 Nam 2018 Qay 3 Nam 2017

Lieu chuyen tien than tie hot dOng tai chinh 40 (66.195.394.510) (30 '.. .567.188)

Lieu chuyen tien than trong 14 (50 = 20+30 + 40) 50 2.211.342.269 tc.5

(1 la ' •: ' r • .959)

.439 Tien vi tircrng dung tien dAu KY 60 21.614.901.268 4;s4 ir

Anh huong dm chenh lech tY gia hoi dual quy 61 ngoai te 61 - C / M

Tien vi tang dung tien cai kt (70 = 50+60+61) 70 23.826.243.537 . 9.480

TPHCM, ngay 30 tilling 09 nom 2018

Car thuyei minh MTh ccio nil chink là phcin khring the Mon tin can Bcio cdo red chinh nay Trang 8

CONG TY CO PHAN DIA Oc SACOM

KCN Bien Flea 1, Phuang An Binh, TP.Bientlea, Dang Nai

MALI so B 09- DN

(Ban hanh theo Thong at sec 200/2014/TT-BTC

ngay 22/12/2014 caa B Tai chinh)

THUYET MINII BAO CAO TAI CHiNll Qtly 3 NAM 2018

Dan 4 tinh: Dang Viet Nam I. DAC DIEM HOAT BONG CUA DOANH NGHIEP

Hinh thtit ser hun vain: COng ty C8 phAn Dia Oc Sacom la Cling ty cit.) phan duerc thanh lap theo Giay chirng nhan dang Icy kinh dearth s8 4703000566 ngay 07 Mang 07 nam 2008 do Set Ke hoach va Dau tu Tinh Wong Nai cap. Dang k9 thay dôi ran thir 9 vai ma s doanh nghiep la 3601028125 dirge se( k hoach va du ttr Tinh Deng Nai cap ngay 03 thing 05 nam 2017

Trp ser chinh cong ty dat tai : khu cOng nghiep Bien Flea I, phtrang An Binh, thanh 08 Bien Flea, tinh Wong Nai. Linh nye kink doanh: Ceing ty co cac filth vtrc kinh doanh chinh sau: kinh doanh bat dOng sin, quyen sr dung Tat Nganh nghe kinh doanh:

Float dOng chinh cUa COng ty la: Kinh doanh bat dOng san, quyen sir dung dat thue)c chit sey huu, chit sir dung Mac di thue; Hoan thin ding trinh xay dung; Pha clei; Xay dung nha cac loai; Tu van, moi giCri, dAu gia bat dOng san, dau gia quyen sir clung dat; ray dung cOng trinh xay dung duang,sat duang 60: Xay cmhg cling trinh dtrimg b0; Hog dOng xay dung chuyen dung khac; Xay dung ding trinh Icy" thuat dart dung khac; Chuan bi m tbang; Lap dat he th6ng dien; Lap slat 4 thong cAp, thoat nuoc, 16 strai và dieu hoa kh8ng khi; Float dOng kien talc va tu van ks, thuat c6 lien quan: Giam sat thi ding xay dung vã hoan thin ding trinh clan clung. Thiet k Men tritc cOng trinh dan dung, cOng nghiep. Thiet quy beach xay dung; float dOng tu van quan ly: Tu van dau tu ( tree tu van phap luat); Lap dat h'e thong xay citing kit; Xa'y dung cOng trinh cling ich; Cung Ling va quart 1Y nguOn lao dOng; vO sinh nha tha va cac cOng trinh khac; Dich vp nha cira va duy tri Chu ky san xuat kinh doanh thong Burling. Chu Icy san xuat, kinh doanh thOng thuang cña C8ng ty dirge thuc hien trong theri gian khong qua 12 thang. Tuyen b6 v kha Mang so sanh thong tin tren 1310 cao tai chinh

Ngay 21/3/2016, BO tai chinh da ban hanh thong tu s8 53/2016/1T-13TC sira a6i, 138 sung !Wet se dieu ctia Thong tit. s8 200/2014/TT-BTC ngay 22/12/2014 cita BO tar chinh huong dan che de ke toan doanh nghiep. Thong tu 53 c6 hieu lye cho nam tài chinh bat dau vao hoc sau ngay 01/01/2016.

H. Kt ICE TOAN, DON VI TIEN TE sti DUNG TRONG Kit TOAN ICY ke toan:

ke than nam cita C8ng ty bAt dal' tir ngay 01/01 va két tit& vao ngay 31/12 hang nam

Dan vi tin it? sal ding trong ket tit

Dan vi tin te sit (long trong ghi cher) ice toan la ding Viet Nam (VND) IH. CHUAN MIX VA CHE DO Kit TOAN AP DUNG.

1. Ched ketoán áp dyng:

Cling ty áp dung Cite delK toan doanh nghiep ban hanh theo ThOng tic sey 200/2014/TT-BTC("Thong tu 200") Inning dan che do ke toan cho doanh nghiep do BO tai chinh ban hanh ngay 22/12/2014

ceic thuyit minh tiny la 14 pkin hqp faith cac btio cdo tài chinh Trang 9

2. Tuyen 136 ye v* tuan thu chuin mut k toan va che de) ke Wan: Cling ty da ap dung cac Chan mfrc ke toan Viet Namva cac van ,ban huong an Chan nurc do Nha mak da ban hanh. Cac bao cao tai chinh dugc lap va trinh bay theo dung mai quy dinh cim timg chart mac, thong tu twang clan thvc hien chart mum va Ch e dO ke toan hien hanh dang ap dung.

3 Hinh that s6 ice toil' ap dung: Hinh thfrc s6 k toan dugc ap dung dm ding ty la Nhat k chung

IV. TOM TAT CAC CHINH SAC Kt TOAN CHO YELL Tien Tien va cac khan ttrang throng tin bao gem tin mat WI quy va tin giri ngan hang Hang eon kho Ba't dOng san dirge mua hoc dugc xay Ong det ban trong qua trinh hoat Ong binh thuong cita Cong ty, khong phai d cho thue hoac cha tang gia, dm:cc ghi nhan la hang hoa bat Ong sin theo gia thAp hon gala gia thanh d dua mti san pham den vi tri va dieu kin hien tai va gia tri thuan c6 the thvc hien dugc. Gia thanh ctia hang h6a bAt Ong san bao gem:

Chi phi tin sir dung &At va tin thue dAt; Chi phi xay Ong tra cho nha thAu; Chi phi lai vay, chi phi tu van, thiet kA, chi phi san lap, den bit giai phong mat bang, phi tu van, thus chuyen nhuong at, chi phi quan l xay Ong chung, va cac chi phi lien

quan khac.‘ Gia tri thuan c6 the thtrc hien dugc la gia ban Item tinh cüa hang h6a bat dOng san trong dieu kin kinh doanh binh thuang, dfra tren gia thi truemg vao ngay bao cao va dugc chit khAu cho gia tri theri gian cim Ong tien, n8u dang ke, va air chi phi trot tinh de hoan thanh va chi phi ban hang frac tinh. Gia van cita bAt dOng san da ban duce ghi nhan tren bao cao ket qua boat dOng kinh doanh gift nien dO dva ten cac chi phi trtrc tip Mo thanh bAt dOng san c16 va chi phi chung &my phan be tren ca sä din tich ttamg ñng cila bat Ong san do.

Hang tan kho khcic Hang ten kho dugc ghi nhan theo gia thAp han giira gia thanh d dua mOi san pham den vi tri va dieu kin hien tai va gia tri thuAn có the thtrc hien dirge. Gia tri than co the thvc hien dugc la gia ban vac tinh caa hang ten kho trong die'u kin kinh doanh binh thuimg trir chi phi trot tinh dehoàn thanh va chi phi ban hang ark tinh. C8ng ty ap dung phucrng phop ke khai thuirng xuyen de hach tan hang ton kho vcM gia tri dugc xac dinh nhu sau: Hang Ma, ding cu dung et' - chi phi mua theo phtrcmg phap flux te dich danh BAt Ong san der dang - chi phi xay Ong theo phucmg pita') Jive te dich danh

Cac khan phai thu

Cac khoan phai thu dirge trinh bay tren bao cao tai chinh gala nien de theo gia tri ghi se cac khoan phai thu khach hang va phai thu khac sau khi cAn trir cac khoan du phong dirge lap cho cac khoan phai thu khó doi.

Dv piling ng phai thu kM del the hien pan gia tri ctia cac khoan phai thu ma Mfg ty dv kien khong co kha nang thu hi tai ngay ket fink kjr k toan. Tang hoc giam se du tai khoan chr phong dugc hach toan vao chi phi quan doanh nghiep trong bao cao ket qua hoat Ong kinh doanh gala nien de. Tai sin c6 dinh him hinh

Tai san c6 dinh hitu hinh dugc the hien theo nguyen gia trir di gia tri khAu hao lily ke. Nguyen gia tai san co dinh hiru hinh bao g8m gia mua Ira nhang chi phi c6 lien quan trvc tip den viec din tai san vao hoat Ong nhu dv kien.

"11

4

Cdc thuyet ninth nay la bd phdn hop thanh Sc bdo cdo (hi chinh Trans 10

Cat chi phi mua sAm, nang cap va del mai tai san ce dinh dirge ghi tang nguyen gia cüa tai san va chi phi bao tri, sira theta dugc hach toan vao bat) cao ket qua hog Ong kinh doanh Mira nien dO khi phat sinh.

Khan hao

KhAu hao tai san ce dinh him hinh duct trich theo phuong phap khau hao diremg thang trong sit& thoi gian him dung vac tinh cua cac tai san nhir sau: Nha cira, vat kien trñc 1-2 nam May m6c, thiet bi 4 nam Phuang tin van tai 8 nam Thiet bi van phi:mg 3 — 4 nam Bat dng san din tur

St dOng san dAu tic &rot the hien theo nguyen gia bao gam ca cat chi phi giao dich lien quan trir di gia tri hao mon lay ke. Cat khoan chi phi lien quan den bat Ong san clan tic phat sinh sau ghi nhAn ban dAu dirge hach toan vao gia tri con lai ctia bat dOng san dau tic khi Cong ty e6 kha Jiang thu dirge cat lgi ich kinh te trong tuang lai nhieu hon hoat dOng dirge danh gia ban dau dm Mt d'Ong san dAu tu do.

KhAu hao bAt Ong san au tu dirge trich theo plwang phap khan hao throng thang trong snot tried gian him clang vac tinh ella the Mt Ong san nhu sau: Nha nth 25 nein,

BAt dung sin S tu kheng cen duct trinh bay trong bang can del Ire toan giira nien dO sau khi da ban hoc sau khi bat dOng san dau Pr da kitting cen dirge sir dang va xet thay khong thu duct lgi ich kinh t8 trong Prong lai tit vie thanh 19 bat Ong san dau tic de. Chenh lech gala ben thu thuan tir viec ban tai san veri gia tri ten 1M dm Mt Ong san dau tu dirge ghi nhan vao bao can ket qua hom dOng kinh doanh glib nien dO trong thanh ly.

Viet chuyen M. Mt dOng san chit sir him sir clang haat hang ten kho thanh Mt Ong san dau tic chi khi co,sa thay dei ve mac dich sir dung nhu throng hop chit ser chain dirt sir dung tki san do va bat Scho ben khac thue boat Ong hoe khi ket that giai doan xay dung. Vic chuyen to Mt Ong san S tic sang bat dOng san chit so him sir dang hay hang eon (din chi khi co sir thay doi ve mac dich sir dung nhu cac truth-1g hop chit sa hint bat Mu sir clang tai san nay haat bat dau,trien khai cho mu° dich ban. Vie chuyen tir dOng san tic sang bat dOng san chit sa him sir clang hoac hang ten kho kitting lam thay nguyen gia hay gia tri ten lai caa Mt dOng san tai ngay chuyen Mi.

Chi phi di vay

Chi phi di vay bao gem Mi den vay va cat chi phi Id& phat sinh lien quan true tip den cat khoan vay cim Cong ty.

Chi phi di vay &rot hach toan nhu chi phi trong kY khi Oat sinh ngoai trir cat khoan dirge vein h6a nhu theo 'UM dung ctia doan tip theo.

Chi phi di vay lien quan tqrc tip den vie mua sam, xay dung hoac hinh thanh mOt tai san ea the can co mOt then gian dti dai d co the dim vao sir dung theo mac dich (lath truerc haat a ban dirge von h6a visa nguyen gia cfia tai san do. Chi phi tra trtrot Chi phi tra try& bao gem cat chi phi tra truck ngAn han hoe chi phi tra truck dai han tren bang can dai k toan giira nien do va dirge phan be trong khoang thin gian tra nu& Mac thin gian cat lgi ich kinh th tuang img dirge tao ra tir cat chi phi nay. Cac khoan phai tra va chi phi trich &trot

Cac khoan phai tra va chi phi trich truOe dirge ghi nhan cho sa tien phai tra trong Prong lai lien quan den hang ttha va dich vii da ;Man dirge khong pha thuOc vao viec Cong ty da nhan dirge Ma don cita nha cung cap hay chum

Ctic Mufti tninh nay là h3 phcin hap thanh cdc bcio coo fa; chinh

Trang II

Phan chia 191 nhuan

Li nhuan than sau thud thu nhap doanh nghiep (Ichong bao g6m lai tir giao dich mua gia re) c6 thd doge chia cho ck cot deng sau khi doge Di he'd deng ce tong ph8 duyet va sau khi da trich lap cac quy dy phong theo Dieu le dm Cong ty va cac quy dinh cila phap luat Viet Nam.

Gong ty trich lap cac quy dy phemg sau Ut 10 nhuan than sau tha thu nhap doanh nghiep ciia Ciing ty theo dd nghi cua Flei ddng Quail ti i va &rot cac cd deing phe duyet tai Dai hei ang ed ang thutmg then:

Quy khen thwang, phac loi Quy nay dirge trich lap de khen tinning, khuyen khich vat chit, dem lai 10 ich chung va nang cao phtic Igi cho cong nhan vien, va dirge trinh bay nhu met khoan phai tra tren bang can al kd tan giita nien de. Ghi nhan doanh thu Doanh thu dirge ghi nhan khi Ging ty ca kha Wang nhan dirge cac Igi ich kinh th co the xac dinh dirge met each chic chin. Doanh thu dirge xac dinh theo gia tri hop 19 cua the khan da thu hae se thu dirge sau khi tit di ck khoan chiet khau thuong mai, giam gia hang ban Ira hang ban bi tra lai. Cac dieu kin ghi nhan co th sau day cling phai dirge dap img khi ghi nhan doanh thu: Doanh thu ban hang 0

Doanh thu ban hang doge ghi nhan khi cac rai ro trong ydu va cac quydn sà hay hang h6a da duct chuydn sang ngtrati mua, thtrerng la tiling voi thin dim chuydn giao hang h6a.

Doanh thu ban can ha 9 DM vai cac can he ma Cong ty ban sau khi da xay ding hart tAt, doanh thu va gia voc n duot age ghi nhan khi phan lern rin ro va Igi ich lien quan ddn can he a dirge chuyen giao sang ngueri mua. Tien lea Doanh thu dirge ghi nhAn khi tin Lai Oat sinh trOn co ser ddn tich (co tinh an 10 tire ma tai san dem lai) trir khi kha clang thu hat an ft khong chic chAn.

Tien cho thue

Thu nhap tir tin cho thue tai san theo hop clang thue hog &nig doge hach toan vao bao cao Itht qua hog deng kinh doanh gicra nien de theo phtrung phap dtrerng tiring trong sat theri gian cho thud.

Doanh thu cung ccip. dich vy

Doanh thu &rot ghi nhan khi dich vi da doge cung cAp va ban thanh.

Tha

Thue thu nhap hien luinh

Tai san thud thu nhap va thud thu nhap phái nep,cho kY hien hanh va cac try& age xac dinh bang so tier' dy kitn dirge thu hei tfr hoac phai new cho co quan thue, dtra tren cac mire thud suit va cac luat thud co hieu lye an ngay ket thite Icy ke toan. Thud thu nhap hien hanh doge ghi nhan vao bao cao ket qua hat deng kinh doanh giita ran dO ngoai trir tnremg hop thud thu nhap phat sinh lien quan d'dn met lchoan nate doge ghi thing vao vin chit s& trong trtrOng hop nay, thu e thu nhap hien hanh cling dirge ghi nhan trye tip vao von chit s6 hau.

Cdc Muyilt minh nay la ho IMO km 'Minh ale bdo ccio tin chinh

Trang 12

13.

Cong ty chi dirge bit trir cac tai san thue thu nhap hien hanh vâ thue thu nhap hien harth phai nep khi Cong ty co quyen hop phap dirge bit trir giaa Lai san thue thu than hi'en hanh vOl thue thu nhap hien hanh phai nOp va Cong ty dir dinh thanh loan thue thu nhap hien hanh phai nep va tài san thue thu nhap hien hanh tren ca sir thuan.

Thui thu nhap hoon Igi

Thu le thu nhap hoan lai dirge xac dinh cho cac khoan chenh lech tam tiled tai ngay kat thite ke toan gifra ca set tinh thuE thu nhap ctia cac tai san va ng phai tra va gia tri ghi se elm cac khoan mgc nay trong bao cao tai chinh gitra nien de.

Thu& thu nhap hoan lai phai tra dirge ghi nhan cho tat cá ck khoan chenh lech tam then chiu thu'E.

Tai san thue thu nhap hoan lai can dirge ghi nhan cho tat cá the chenh lech tarn thai dirge khan trir, gia tri dirge Ichau trir chuyen sang ek nam sau elm cac khoan 16 tinh thue Ira cac khoan uu dai thue chira sir dung, khi chae chin trong Mang lai sé c6 Igi nhuan tinh thue dé sir dung nhitng chenh lech tam thin dirge khAu trir, cac khoan 18 tinh thue va cac uu dai thue chua sir dung nay.

Gia tri ghi se) elm tai san thue thu nhap doanh nghiep hoan lai phai dirge xem xot lai vao ngay ket [hue 1c9 Ice loan va phai giam gia tri ghi se') etia tai san thue thu nhap hoan lai den mire bao dam chic chin c6 dir Igi nhuan tinh thue cho,phep Igi ich met phiin hoc toan be tai san thue thu nhap hoan lai dirge sir dung. Cac tai san thue thu nhap hoan lai chira dirge ghi nhan tithe day dirge xem xet lai vao ngay ket thiic ke toan va dirge ghi nhan khi chic chan c6 dii Lai nhuan tinh thue trong tuang lai de c6 the sir dung eac tai san thu'E thu nhap hoan lai clam ghi nhan nay.

Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dirge xac dinh theo thue suit dir tinh se ap dung cho ke toan khi tai san dirge thu hen hay ng phai tra dirge thanh toan, dim teen cac mire thue suit va Mat thue co hien lire vao ngay kat thk ky kE toan.

3 Thut thu nhap hoan lai dirge ghi nhan vao bao cao lc& qua hoat deng kinh doanh gifra Men do ngoai trir twang hgp thue thu nhap phat sinh lien quan den met Idioan mpc dirge ghi thAng vao v6n chit sir haM, trong truing hop nay, thue thu nhap hoan lai cling dirge ghi nhan true tiep vao von chit sac

Cong ty chi dirge bit trir cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra khi COng ty c6 quyen hop phap dirge bit trir giita tai san thue thu nhap hien hanh yen thue thu nhap hien hanh phai nem va cac tài ski thue thu nh'ap hoan lai và thue thu nhap hoan lai phai tra nay lien quan teri thue thu nhap doanh nghiep dirge quan 19 bin cimg met ea quan thue den vii cling met don vi chiu thue hose Ceng ty dg dinh thanh toan thue thu nhap hien hanh phai nep vatài san thue thu nhap hien hanh teen ca sir thuin hoac thu hen tai san deng thu vii viec thanh toan ng phai tra trong timg tuang lai khi cac khoan trong yeu elm thue thu nhap hoan lai phai tra hoe tài san thue thu nhap hoan lai dirge thanh toan hok thu he'.

Cfic ben lien quan

Dirge cal la cac ben lien quan la eac doanh nghiep — ke ca Gang ty me, Gong ty con, cong ty lien ket — cac ca nhan, trgc tiep hay gian tiep & ,qua met hoat nhieu trung gian, co guy kiem sok C8ng ty hoc chiu six kiem soat elmCong ty, hok ding chung kiem sok Cong ty. Cac ben lien ket, cac ea nhan nao trgc tiep hoe gian tiep nOm quyen bieu quy6t elm Cong ty ma co anh hiring (tang ke den vii Cong ty, nheing chat trach quail 19 chit eh& nhu giam doe, vien chat elm COng ty, nhcrng thanh vien than can trong gia dinh cita cac cá nhan hoe cac ben lien ket nay hoc nhung cling ty lien ket vii cac cá nhan nay cang dirge coi la ben lien quan.

Trong viec xem xot men quan h elm timg ben lien quan, ban chat elm mei quan he dirge chit 9 chit khong phai la hinh thirc phap 19.

Cdc thuyet minh nay la hi) ph4n hcfp thanh car bcio ccio tài chinh

Trang 13

V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRIM! BAY TRONG BANG CAN DOI Kt TOAN.

Tien 30/09/2018

Dan vi tinh: VND

31/12/2017

Tien mat 813.497.497 286.605.271

Tien giri ngan hang 23.012.746.040 18.854.791.029

Cie khoin tuong dtrang tin (tien gun c6 IcY han g6c den 3 thing) 9.155.250.000

CtIng 23.826.243.537 ". 28.296.646.300

Phil thu ctia khfich hang 30/09/2018 31/12/2017

Ngin hn 69.487.706.718 91.533.965.920

- Con ty d phan Sam Holdings 13.256.283.097

- Teen Cong Hiep 4.465.607.640 2.679.364.584

- Dang Quan Hang 6.465.607.640 2.679.364.584 No- - Ha Thi Thu Thoang 4.465.607.640 2.679.364.584

- Nguyen Disc Phac 3.582.626.785 2.149.576.071

- Nguyen Duy Trong 4.356.619.640 2.613.971.784 3-0

- Cac lchoan phai thu kith hang khac 32.895.354.276 78.732.324.313

Dii Iwn 45.661.514.240 / 62.090.158.544

- Tren C8ng Hip 4.465.607.643 6.251.850.699

- Dang Quan Hung 4.465.607.643 6.251.850.699

- Ha Thi Thu Thoang 4.465.607.643 6.251.850.699

- Nguyen Dot Iliac 3.582.626.784 5.015.677.498

Nguyen Du) Trong 4.356.619.643 6.099.267.499

- Mai (It Thuan 2.329.902.139 3.261.862.995

- Pham Noe Tung 2.070.123.180

- Pham Ngcc Thien 3.110.774.868

- Cac Ichoan phai thu khach hang khac 16.814.644.697 28.957.798.455

C(4ng 115.149.220.958 153.624.124.464

Cdc thuygt mink nay la GO pha n hap thank cac bcio alp tai chink

Trang

c) Phil thu caa khach hang la cac ben lien quan : Xem thuyet mini) VII.1

3. Tra trate cho ngteM ban 30/09/2018 31/12/2017

Trii truirc cho nguti ban nem han 32.787.234.453„... 6.875.067.219

- Cong ty CP Socon Viet Nam 19.481 A21.082

- Cong ty CP Thang May Hoa Hoa 4.950.000.000

- Cong ty CP DauTtr Xay Dung Bcons 3.709.734.508 3.709.734.508

- Cong ty TNHH ling dung va Phat Trien Cong Nghe An Viet 2.422.640.000 2.422.640.000

- Tra truck cho nguesi ban khac

Trit not cho ngirbi ban dal halt

ging

2.223.438.863 742.692.711

32.787.234.453 6.875.067.219

4. Phai thu 4 cho vay 30/09/2018 31/12/2017

Ngin hn 5.440.000.000 86.440.000.000

- Cong ty CP XD DT Va PT Linh Phong CONIC (*) 5.440.000.000 5.440.000.000

- Cong ty CP Sam Holdings

Dal 114n

81.000.000.000

CCing 5.440.000.000 86.440.000.000 •••

(*) Cho Gong ty ca phci'n AD Dew Tie & Phcit Tridn Linh Phong CONIC vay theo h9p ddng s a 01/2017/Sam-Conic/HDVV ngay 08/6/2017, sa tidn vay

8.300000000 VND, din ngig 30/9/201886 tidn vay: 5.440.000.000VND, là, sucit 10,15%/natn din ngay 07/7/2017 ki tie 08/7/2017 leli such 15,225%/ncim

Celt rhuyei minh nay hi hi) pherm hqp din nh cdc brio mio nil chinh

Trang 15

5. Phil thu khat 30/09/2018 31/12/2017

Non Ilan

- Phai thu Cty CP Sam Holdings KH dAt CQC mua cAn ho Samsora Riverside

146.523.020.558,

115.251.706.901

36.754.924.252 / -

- Phai thu Cty CP XD DT va PT Linh Phong Conic 20.000.000.000 20.000.000.000

- KY cugc,kY cot" 4.908.500.000 4.988.825.000

+ Sit k'A hogch viz (Mu hz TP.HCAI 4.279.500.000 4.279.500.000

+ Ki qui khac 629.000.000 709.325.000

- Phai thu lai hop tac du tu \red Cty Conic 3.038.194.444 3.038.194.444

- Phai thu lai phat sinh tic ay tit dau tu 1.671.380.000 1.671.380.000

- Phai thu Jai cho vay Cty CONIC 1.169.045.989 540.963.987

- Tam (mg 165.800.000 505.000.000

- Phai thu khac 318.393.224 773.685.821

Phai thu Lai cho vay Cty CP Sam Holdings 5.236.875.000

Dal ham 4.568.640.600 ...- 4.637.011.893 .•

- Sir ke' hoach va dau tu TP.HCM 4.279.500.000 4.279.500.000

- Phai thu khic 289.140.600 357.511.893

Tng Ong 151.091.661.158 41.391.936.145

Phai thu khic la cat ben lien quan: Xem thuyet minh VII.1 Dan vi tinh: VND

6. Hang ten kho 30/09/2018 31/12/2017 Hang hod bat dOng san (*) 50.885.229.606 73.701.940.885

Bat dOng san der dang (**) 374.883.189.965 196.100.559.187

Nguyen lieu, vAt 143.112.445 161.445.613

Gang co, (long co 126.925.878 123.075.507

C(ing 426.038.457.894 270.087.021.192 I. es"

Ur; thuyet minh nay la 60 phibi hop thanh các bdo trio Jai chinh

Trang 16

(V Chi tilt hang haa bat &Ong san dtrac (rink boy nhte sau:

30/9/2018 31/12/2017 Dkr an can hi) Giai Viet 50.885.229.606 59.625.244.885

Dv an can Ice Hoang Anh 14.076.696.000

Ct)ng 50.885.229.606 73.701.940.885

(**) Chi tiat bcit (tong sOn thY dang duvc (rink bay nine. saw 30/9/2018 31/12/2017

Dv an Samland Tan Van 171.921.253.653 14.441.238.723

Dv an chung cu Samland Riverside 107.696.307.440 105.221.914.410

Dv an khu dan cu Nhcm Trach 90.017.787.950 71.499.801.676

Dv an chung Cu Samland Airport 5.247.840.922 4.937.604.378

COng 374.883.189.965 196.100.559.187

a

7. Tat sin c"O dinh hitu hinh ; Nha cita, vat kien

trim May mac, thiet bi

Phtrong tien van tai, truyn dn

Thiet bj, dyng cy quan ly

ging 14;

0 Nguyen gisi:

1. S6 du dau k5r ( 30/6/2018) 140.100.000 490.000.000 1.153.390.909 244.750.000 2.028.240.909

S6 tang trong kS,

S6 giam trong

SO chr cad Icy 140.100.000 490.000.000 1.153.390.909 244.750.000 2.028.240.909

Gia tri khan hao my ke:

S6 clan IcSi (30/6/2018) 140.100.000 408.333.332 516.623.019 183.899.306 1.164.638.232

Khali hao trong 30.625.001 36.043.465 8.460.069 75.128.535

Giam trong 16/

thr cad IcY 140.100.000 438.958.333 552.666.484 192.359.375 1.324.084.192

Gia tri con lai cüa tai sin c dinh hilt hinh

S6 du clau kS, (30/6/2018) 81.666.668 636.767.890 60.850.694 863.602.677

Tai ngay cutii Ick 51.041.667 600.724.425 52.390.625 704.156.717 Trang 17

Ccic thigh minh nay la be phew hrip thanh air bdo cantos; chtnn

8. Bat ding sin &Au tu

SO din Icy (30/6/2018) Tang trong ick Clam trong 1(57 SO cuei Icy

Nguyen gia

SO du diu kS, 1.670.226.833 - - 1.670.226.833

Gia tri khau hao lily ka (233.831.766) (16.702.269) (250.534.035)

Gia tri con lai 1.436.395.067 (16.702.269) 1.419.692.798

9. Chi phi tri truck 30/09/2018 31/12/2017

Ngan han - Gia tr1 con lai cila &Ong co, ding co sir dung

3.086.741.640 .„, 15.004.090

73.414.993 .,...-

73.414.993 - Chi phi tra trirac ngan han 3.071.737.550

Dai han - Hoa h6ng, mei gieri

81.368.888.194 69.137.761.014

24.949.004.891,, 15.379.935.560

Nha mâu 7.983.609.614 7.541.256.407 Chi phi tra trueic dai han khac 4.247.517.566 2.027.812.924

Ting cing 84.455.629.834 25.022.419.884

10. Vay vi no thue tii chinh 30/09/2018 31/12/2017

Vay ngan han 18.808.827.798 .' 85.483.915.158 et/ - Vay ngfin hang ( Thuyet minh se 10.1) 15.000.000.000 76.000.000.000 - Vay dai han den hp tra ( Thuyet minh se 10.2) 3.808.827.798 9.483.915.158

Vay dal hin 2.313.331.278 / 9.483.915.127 - Vay ngan hang (Thuyet minh s6 10.2) 2.313.331.278 ,/ 9.483.915.127

Cing 21.122.159.076 94.967.830.285

.5r

Cat thuyit minh nay la 120 ph4n hop thdn.h cat bcio ccio tai chink Trang 18

10.1 Cic khoan vay nein han tir ngan hang

Chi tit cat khoan vay ng&n ban tir ngan hang dirge trinh bay nhu saw

NS hang 56 Si Icy Ky ham tra ny g6c Myc dich vay Lai su sat Hinh that dam ban

Ngan hang Lien Doanh Viet Nga- CN.TPHCM

H9p d6ng vay s6 094/2018/HDTDHM ngay Tit 01/6/2018 an B6 sung von luu 4 can ha chung cu 24/5/2018 15.000.000.000 01/3/2019 dOng 9,6%/nam thuOc du an Giai Viet

10.2 Cac khoin vay dai hyn tir ngan hang

Chi Hat cac khoan vay dai han tir ngfin hang duqc trinh bay nhu sau:

Ngan hang SO cad k3r KY han tra ny g6c Myc dich vay Lai suat Hinh thirc dam bao

Ngan hang TMCP A Chau - PGD Phym Ngyc Thych Thanh than flan cho

Hop d6ng vay s6 DTN.DN.470.021017 nay 12/10/2017 6.122.159.076 Tit 02/5/2018 de'n

1/11/2019 du an Samsora Riverside

9%/nam 5 can ho chung cu think du an Giai Viet

Trong do vay dai him din bon Ira 3.808.827.798

11. Phil tra ngirfri ban 30/9/2018 31/12/2017 Cac khoan phai tri ngtriri ban ngin han 51.003.524.074 4.540.923.237 - Cong ty CP Sam Holdings 40.344.687.345 - Cong ty CP Bat Xanh Premium 5.792.981.142 - Gong ty ca phan xay dung Dang Bang 3.050.117.440 - Phai tra ngtrai ban khde 1.815.738.147 2.443.922.210 - Cong ty CP Ttr van truyan thong DNU 1.636.966.875 - Gang ty c6 phan nal that Inhumes 460.034.152

Cie khoan phai tra ngtrari ban dai hyn 397.945.713 7.319.220.713,- - Cong ty TNHH Tir Van Thiel Ka Xey Dtmg Mai- Archi 220.000.000

- Cling ty TNHH Halo Group 177.945.713

- Cong ty CP Sam Holdings 6.800.000.000

- Phai tra nguai ban !Mac 519.220.713

COng 51.401.469.787 11.860.143.950

Cdc thuyit minh nay la 14 phcbt hqp thanh cdc bdo cdo tat chinh Trang 19

SO na qua han chum thanh toan: Khong co Phai tra ngiroi ban la cac ben lien quan: Xem thuyk minh VII.1

12. Ngiroi mua tra tiM trirot 30/09/2018 31/12/2017

Ngiroi mua tra tie'n trate ngfin hn 264.861.578.083 15.603.093.685

- Khach hang mua can he tra tin truck 264.834.929.975 15.580.933.685

- DSi 'UNFIT khac

Ngirol mua tra titn trtrerc dai ham

26.648.108 22.160.000

Ci)ng 264.861.578.083 15.603.093.685

13. nuê. vã cac kkonn phai nap Nha ntrót

01/07/2018 Phai ni)p trong

Da Op, khan trir trong

30/09/2018

Phai nôp 2.666.009.062 23.337.641.325 25.481.487.135 522.163.252

Thus thu nhap doanh nghiep 2.214.386.062 65.545.978 2.214.386.062 65.545.978

- Thu& thu nhap ca nhan 451.623.000 747.337.059 742.342.785 456.617.274

Thud GTGTdau ra 22.524.758.288 22.524.758.288

Cac loai thuS khac

01/07/2018 Phat shill tang Phit sinh glum 30/09/2018

Phai thu Thue GTGT 21.370.372.508 9.488.649.577 17.764.643.028 13.094.379.057

14. Chi phi phai tra 30/09/2018 31/12/2017

a) Ngin han 525.861.138 2.009.561.430 - Phi hoa htmg, moi giói 461.563.623 1.141.060.631 - Chi phi lai vay 655.300.799 - Chi phi khac 64.297.515 213.200.000

COc thuy6 minh nay hi be pkin hqp thanh aic &in cdo Lai chinh Trang 20

b) Dal h3n

Tong cOng

15. Phial tra khac

Ngin h4n

525.861.138 2.009.561.430

30/09/2018 31/12/2017

55.716.728.873 21.255.797.584 - Thu hei ehuyan nhugng quyEn sir dung dat 6,5 hecta flat Nhon Trach 25.000.000.000

- Cang ty CP Sam Holdings 15.021.555.556

- Thu hi) phi bao tri cac dir an 12.940.286.929 15.500.645.197

- Thus GTGT yang lai- Chi cpc thua DI An 1.474.243.660

- Nhan kY guy, ItY cage 391.805.121 2.822.468.862

- Khac 888.837.607 2.932.683.525

Dii h3n 50.501.306.540 50.762.000.666 - Nhan vEn a phat than du an Nhan Trach (*) 50.000.000.000 50.000.000.000

- Nhan ky quy khk 501.306.540 762.000.666 03. 5(

Ding &Ong 106.218.035.413 72.017.798.250

—wst

(*) Khoan nay thE hien phan van g6p cüa Gong ty c phan Sam Holdings theo h9p d'Ong thea thuan gop vein du tit sei 50/2013/GVDT ngay 28/3/2013 de phat triEn du an Nhan

Trach vai quy ma dien tich 55,2 hecta tai xa Long Tan va xa Phti HO, huyen Nhan Trach, Tinh Thing Nai.Theo do, Cong ty Sam Holdings se dugc chia Igi nhu'an sau thug tit du

nay yeti ty le gap v6n thue te tren

16. Doanh thu chin thigc hit'n 30/09/2018 31/12/2017

Cho thue can h0 chung cu Giai Via 37.727.272 32.727.272

TOng cOng 37.727.272 32.727.272

Trang 21 Cdc thuyit minh nay la br, phan hop thanh cOc bdo cdo tat chinh

17. Win chi) s& hfru

a) Bang 661 chieu bin dEng cfia Win chE sn hint

Vfin dAu lir Cu chii ser hfru

Qity &Au to Oat trien

Loi nhufin sau thuA chum phfin

phai 'ding CEfig

Sothrdau ky 402.236.090.000 609.934.999 25.348.889.610 428.194.914.609

Van Op tang trong

Lai trong 19) 262.183.910 262.183.910

Trich kip ccic au!,

Chia cd nit 19.999. 178.395 19.999.178.395 28-

SO du cutd kY nay 402.236.090.000 609.934.999 5.611.895.125 408.457.920.124 '

Chi tit vim dam hr cfia chO s& hitu

30/09/2018

VAn gap TY 1"*' (%)

X 31/12/2017

Win gop TY tO (%) z.--

Cong ty CP Sam Holdings 300.000.000.000 74,58% 400.000.000.000 99,44%

dong Bite 102.236.090.000 25,42% 2.236.090.000 0,56%

CEng 402.236.090.000 100% 402.236.090.000 100%

Cac giao clich Ire Win volt cfic chti ser hint 30/09/2018 31/12/2017

Vton dfiu ttr cfia chfi so• hfri ,

Van g6p clau nám 402.236.090.000 402.236.090.000

Van g6p tang trong kji

Von g6p gicim trong

Van Op cud! IcS, 402.236.090.000 402.236.090.000

Trang 22

Cac thuyit minh nay la no piton hop thanh cdt baa ctio tai chink

d) CO phieu 30/09/2018 31/12/2017

SO Itromg ca phi& ding ky phat hinh 40.223.609 40.223.609

So ltnyng ea phieu da ban ra ding cluing 40.223.609 40.223.609

phiiu pha thong

phiEu tat 151

40.223.609 40.223.609

SO Immg cô phieu dirqc mua Ii

cá phiau pha thong

C a phiau Ulf ddi

S6 linyng co' phi& dang Iwu hanh 40.223.609 40.223.609

phiau pha thong 40.223.609 40.223.609

;phi& use dui

ilah giá ca phiau dang lieu hanh: 10.000 clang ( twat ngan dng)

VI. THONG TIN BO SUNG CHO CAC ICHOAN MIX TRINH BAY TRONG BAO CAO KT QUA HOST BONG ICINHDOANH.

Doanh thu ban hang yi cung cap dich vy Qiiy 3 Nfim 2018 Qtiy 3 Nam 2017

Doanh thu ban hang Ma bat Ong san 2.991.271.247 31.546.433.820

Doanh thu cung cap dich v11 2.221.991.685 3.357.380.959

Cng 5.213.262.932 34.903.814.779

Cac khoan giam trir doanh thu ()fly 3 Niim 2018 Qfiy 3 Nam 2017

Hang ban bi tra lyi 3.044.486.250 COng 3.044.486.250

Doanh thu than ve ban hang va cung cap dich yu Qfiy 3 Nam 2018 Qfiy 3 Mm 2017

Doanh thu thuan hang Ma bat ding san (53.215.003) 31.546.433.820

Doanh thu than cung cap dich Iry 2.221.991.685 3.357.380.959

ging 2.168.776.682 34.903.814.779

Cdc thuyet minh nay la bi) pkin htyp thanh Sc bdo cdo Sal chenh Trang 23

Gifi vein hung bfin Quy 3 Nam 2018 Qfiy 3 Nam 2017

Gia von hang hfia bat dfing san 26.972.792.869

Gia ven cüa dich vi da cung cAp 620.065.901 2.237.846.979

ging 620.065.901 29.210.639.848

Doanh thu hot Ong tAi chinh Qfiy 3 Nam 2018 Qfiy 3 Mm 2017

Lai tin gui, tien cho vay 320.319.568 776.590.913

Ce tiro, Igi nhuan dirge chia

Lai chenh lech ty gia

Lai phat cham hop ding

Doanh thu boat &Ong tai chinh khac

C§ng 320.319.568 776.590.913

Chi phi tli chink Qfiy 3 Nim 2018 Qfiy 3 Nam 2017

Lai den vay

chenh lech t5' giA

302.780.214 2.373.047.366

Chi phi tai chinh khac 700.000 36.130.000

Cinig 303.480.214 2.409.177.366

Chi phi ban hang va chi phi gain 1 doanh nghi§p (QLDN) Qfiy 3 Nam 2018 Qfiy 3 Nam 2017

a) Cac khoan chi phi quail I doanh nghiep phat sinh trong 1.409.879.581 1.600.022.593

- Chi phi Mang 1.157.940.611 931.172.454

- Chi phi cong op dung cu 41.402.075 32.906.434

- Chi phi khan hao TSCD 36.043.465 71.905.132

- Chi phi dich vu thue ngoai 91.703.925 328.525.568

- Chi phi khac bang tien 82.789.505 235.513.005

Cac thuyit minh nay la ho pluin hap thanh ctic boo can tat chinh Trang 24

b) Cac khoan chi phi ban hang phat sinh trong kY (30.149.821) 1.284.727.577

- Chi phi lucmg 803.676.946

- Chi phi &mg cu dung cu 17.171.608 13.236.451

- Chi phi dich va thud ngoai 9.673.750 394.496.677

- Chi phi khac bang tien (56.995.179) 73.317.503

Thu nhap khic Qtiy 3 Nam 2018 Qtiy 3 Nam 2017

Thu nhap do khkh hang vi pham hop clang 391.735

LAi tir thanh I TS,CCDC

Thu nhap khk 197.861.417 46.908.476

Ci)ng 198.253.152 46.908.476

Chi phi khic Qny 3 Nam 2018 Qtly 3 Nam 2017

- Tin phat do vi pham hap thing 111.946.227

- Chi phi khac 56.343.639 1.550.000

gong 56.343.639 113.496.227

Chi phi thu t thu Way doanh nghi4 hit.n hanh

Thud thu nhap doanh nghiep cCia cong ty dirk xac dinh vai thud suit 20% tren thu nhap chiu thus

40

Quydt toan thud dm Ging ty se chill str kidm tra càa ca quan thud. Do viec áp clang luat vã cac qui dinh vd thud 46i voi nhidu loai giao dich khac nhau co tht dtrac giai thich theo nhidu cach khac nhau, st) thud dirge trinh bay tren Bao cao tai chinh có thd N thay dai theo guy& dinh cna ca quan thud.

iThc tinh mac thud thu nhap doanh nghiep hien hanh cüa doanh nghiep dink trinh bay dual day:

Ctic thuyit minh nay la be phan hop thanh cac Wo cáo Lai chinh Ti-wig 25

Qtly 3 Nam 2018 Qtiy 3 Nam 2017

Tang Iqi nhulan k tofin trut thud 327.729.888 1.109.250.557

Cac kholn didu chinh tang, giam lqi nhufin k than d xac dinh thu nhap chiu thud' thu nhap doanh nghi8p:

- Cac khoan didu chinh tang

- Cie khoan didu chinh giam

'fling thu nhap chiu thud 327.729.888 1.109.250.557

Thud suit thu E thu nhap doanh nghiep 20% 90%

Thud TNDN ntp b6 sung cac nam truck

Chi phi thu e thu nhap doanh nghiep hien hanh 65.545.978 221.850.111

11. Lai ar ban teen cfi phieu

Lqi nhuan ke tofin sau thud thu nhap doanh nghi8p 262.183.910 887.400.446

Cac khoan didu chinh tang hoc giam

- Ck khoan didu chinh tang

- Ck khoin didu chinh giam

Lal nhuan hoac 16 phan b6 cho ca &mg sei: hitu ct phiEu pht thOng. 262.183.910 887.400.446

C6 phidu c6 &mg dang kin hanh binh quan trong 40.223.609 40.223.609

Lai cabin tren c phieu 7 22

12 Chi phi sfin xuat, kinh doanh theo yeu t6 Qfiy 3 Nam 2018 Qiiy 3 Nam 2017

Chi phi nguyen 1i8u, vat li8u 101.803.569 510.274.434

Chi phi nhan cang 1.642.849.611 2.211.529.359

Chi phi khan hao TSCD 87.340.179 243.487.726

Chi phi dich vu mua ngoai 114.722.947 1.810.469.614

Chi phi khk bang tin 53.079.355 346.836.016 Cifmg 1.999.795.661 5.122.597.149

VII. NGHIEP Vtj VoI CAC BEN LIEN QUAN

1. Thilug tin ve car ben lien quan

Nhirrig giao dich tr9ng you cita C8ng ty yeti ck b8n lien quan trong kY nay va try& bao gom: Ccic thuyet mink nay la be pkin him thank ccic krio cáo tai chink

Trang 26

Ben lien quan MOi quan he Nei dung nghiep vy Qiiy 3/2018 ()ay 3/2017

Ong ty CP Sam Holdings C8ng ty mg Chuyen nhtrqng du an 70.000.000.000

C6 tire 14.916.000.000 Lai cho vay 749.278.017 Lai di vay 105.555.556 Doanh thu dich vu 65.806.452 270.000.000

C8ng ty TNHH Sacom Chip - Sang Ben lien quan Doanh thu dich vu 1.600.000

Chuyen tra tin thue van pheng 36.300.000

Cong ty CP Sacom Tuyen Lam Ben lien quan PhIdjchvp 44.531.819 57.960.000

Cac khoan phai thu vá phai tra cac ben lien quan nhu sau:

Nei dung nghiep vet 30/9/2018 30/9/2017 Ben lien quan Mi quan he Phiii thu ngan ham

Khach hang dat CQC mua can h0 115.251.706.901

Gong ty CP Sam Holdings Ging ty mg Phi dich vu moi gieri 13.183.896.000

Phi cung cap dich vçl 72.387.097

Phil tra ngin han Ceing ty CP Sam Holdings C8ng ty mc Gia tri chuyen nhucmg du an 40.344.687.345

Phil tri ngin halt khie COng ty CP Sam Holdings Cong ty mg C tCrc 14.916.000.000

Lai vay 105.555.556

Phai tra dli han khat

C6ng ty c6 phan Sam Holdings Cong ty mg Nhan v6n gop vao du an Nhon Trach 50.000.000.000 50.000.000.000 Cdc thuyet minh nay/a bti phcin help thanh cdc bdo cdo tai chinh Trang 27

2. Cie cam ket thue hoat dOng

Cong ty Iti ben cho thue

Cong ty hien dang cho thue tai san theo hop d6ng thue hoat dOng. Vao ngay k6t fink ke than, cac Ichoan lien thud' Mi thieu trong Wong lai theo hop clang cho thue hoat Ong

throe trinh bay nhu sau: 30/09/2018 31/12/2017

Den 1 nam 3.161.418.053 5.229.660.382 Tren 1 den 5 nam 5.229.592.444 8.435.650.158 Tren 5 nam 453.091.100 T6ng Ong 8.391.010.497 14.118.401.640

Cling ty la ben di thue

Cong ty thue van phong theo hop ddng thud hoat Ong. Vao ngay ket thac toan, cac khoan tin thue phai tra trong trong lai theo hop ding thud hoat dOng duqc trinh bay

nhu sau:

30/09/2018 31/12/2017 Den 1 nam 1.337.204.064 3.484.050.190 Teen 1 den 5 nam 4.125.801.680 6.302.654.652 Tang Ong 5.463.005.744 9.786.704.842

Nguiri 14p K tofin truung

Tp.HCM, ngegy 30 thing 09 neim 2018

boA028 Giam dac

CONG TY Co PHgN

* DTA Oc SACOM

Ha Thi Kim Thoa Chung Thi Kitu Ngfin

Cific thuyet mink nay la be: philn hqp thanh cdc btio ccia tai chinh

Trang 28