,, G4A Khu"phB4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, T,inh BAng Nai, ,L • ~_~

! ,

r'~'~'~'~-~-~-~-----------------~-----------------------,i CONG TY coPHAN TAp DoAN THEP TIEN LEN i, . ,! MST: 3 6 0 0 5 1 2 8 3 0 !! ----------//---------- !I I, ,I J, ,I I, ,I I, ,I I, , ~

i !5f].~I Ji CC, '~ 'nlI tj(·l~r., ,,\ ,\'-:':11I I~~~, , '¥ll!tvI I "";;;, I

I I, ,I I, ,; BAo cAo TAl CHINH !, ,I Ii Quy 4 DaID 2015 i, ,I I, ,I I, ,I I, ,I j, ,I ,, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, 'j I, 'I II II ,, 'I ,I ',

G4A Khu phB 4,Phuong Tan Hiep, Thanh phB BienHila, Tinh DBngNai I, ,L --~

CONG TV CO PHAN T~P BoAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, TinhD6ngNai

Bao cao tai chinh

Cho ky k~ toan tir01110/2015 d~n31112/2015

BAo cAo TAl CHINHQuy 4 niim 2015

NQIDUNG

Bao cao cua Ban T3ng Giam d6c

Bang can d6i k~ toan

Bao cao k~t qua hoat dQng kinh doanh

Bao caohru chuyen ti€n t~

Thuyet minh bao cao tai chinh

Giai trlnh chenh l~ch s6 lieu tren bao cao k~t qua hoat dQng kinhdoanhquy 4 nam2015va cung ky namtruce

- 1 -

02-03,04-05

06

07-08

09-30

31-32.

eONG TY eo PHAN T~P DoAN TIlEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph5 Bien Hoa, Tinh B6ng Nai

Bao cao tai chlnh

Choky k~ toanill 01/10/2015 d~n31112/2015

BAo cAo CVA BAN TONG GIAM DOC

Ban T6ng Giam d5c Congty C6 phan T~p doan Thep Ti~n Len (sau day goi tit la "Cong ty") trinh bay Bao cao cuaminh va Bao cao tai chinh rieng cua Cong ty cho nam tai chinh k~t thuc ngay 31thang 12nam 2015.

eONGTY

Cong ty C6 ph§n Tap doan Thep Ti~n Len duoc chuyen d6i til"Cong TNHH Ti~n Len c6 chung nhan dangJ(y kinhdoanh s5 4702000255 cap ngay 22 thang 11 nam 2001 thanh cong ty c6 phan; hoat dQngtheo Giay chung nhan dangky doanh nghiep congty c6 phan s6 3600512830 dangky l§n d§u ngay 18 thang 08 nam 2009, dangky thay d6i I§nthir 7 ngay 24 thang 05 nam 2013 do S6 K~hoach va ~§u nr Tinh B6ng Nai dp.

TI1,ls6 cua Congty t\ii: G4A, Khu ph6 4, PhuOngTan Hi~p, Thanh ph6 Bien Hoa, Tinh B6ng Nai.

H(n DONGQUANTRJ, BANTONGGIAMDOe vA BANKIEM SoAT

Cac thanh vien cua HQid6ng Quan tri trong nam va t\iingay I~pbao cao nay bao g6m:

Ong Nguy~nM\inhHa CM tich

Ong Nguy~nVl:InQuang Uyvien

Ba Ph\imThi H6ng Uy vien

Ong Nguy~nVl:InHung Uy vien

Ong Ph\imCong Thin Uy vien

Cac thanb vien cua Ban T6ng Giam d6c da di€u hanh Congty trong nl:lmva t\ii ngay l~p bao cao nay bao g6m:

T6ng Giam d6c

Ph6 T6ng Giam d5c

Ph6 T6ng Giam d6c

K~toan truang

~a Ph\imThi H6ng

Ong Nguy~nVan Quang

Ong Duang Quang Binh

Ba Bao Thi Kim Loan

Cac thanh vien cua Ban KiSm soat bao g6m:

Ba Truang Thi Thu Hi€n

Ba Le Thi H6ng Li~u

Ba Cao Thi Hoai Thu

Tru6ng ban

Thanh vien

Thanh vien

KIEM ToAN VIEN

Congty TNHH Hang KiSrntoan AASC da th\fc hi~nkiSmtoan cac Bao cao tai chinh rieng cho Congty.

CONGBO TRAcH NHl~MeVA BANTONGGIAMDoe DOl ven BAo cAo TAl CHiNn RIENG

Ban T6ng Giam d6c Congty chiu trach nhi~mv€ vi~c l~pBao cao tai chinh rieng pban anh trung tlwc, hgp Iytinh hinhhO\itdQng,k~t qua hO\itdQngkinh doanh va tinh hinh luu chuySnti€n t~ cua Cong ty trong nam. Trong qua trinh I~pBao cao tai chinh rieng, Ban T6ng Giam d5c Cong ty cam k~t da tuan thu cae yeu du sau:

- 2 -

CONG TV CO PHAN T~ f)OAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi¢p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh

Cho ky k~ toan til"0 III 0/20 15 d~n31112/2015

Xay dung va duy trl kiem soat nQi bQ rna Ban TOng Giam d6c va Ban quan tri Cong ty xac dinh la dn thiet d~dam baocho viec I~p va trinh bay Bao cao taichinh rieng khongcon sai sottrongy~u do gian I~nhoacdo nhfimI§n;

Lira chon cacchinh sach k~ toan thich hop va ap dung cac chfnh sach nay mot each nh<1tquan;

Dira ra cac danh gia va du doan hop Iy va than trong;

Neu ro cac chuan muc k~ toan diroc ap dung co duoc tuan thu hay khong, co nhnng ap dung sai lech trong y~ud~n mire dn phai cong b6 va giai thich trong Bao cao tM chinh rieng hay khong;

L~p va trinh bay cac Bao cao tai chinh rieng trenCO' s6 tuan thu cac Chu~n ml,fc k~ toan, Ch~ dQ k~ toan doanhnghi¢p Vi¢t Nam va cac quy dinh hi¢n hanh co lien quan d~n vi¢c I~p va trinh bay Bao cao tai chinh rieng;

L~p cac Bao cao tai chinh rieng dl,Iatren cO's6 ho~t dQng kinh doanh lien tl,Ic,tril' truong hQ'Pkh6ng th~ cho r~ngCong ty se ti~p tl,Icho~t dQng kinh doanh.

Ban T6ng Giam d6c Congty dam bao r~ng cac s6 k~ toan duqc luu gifr d@phan anh tinh hinh tai chinh cua Cong ty,v6i muc dQ trung thl,Ic, hgp Iy t~i bdt cu thai di~m nao va dam bao r~ng Bao cao tai chfnh rieng tuan thu cac quy dinhhi¢n hanh cua Nha nu6c. D6ng thai co trach nhi¢m trong vi¢c bao dam an toan tai san cua Congty va th~I'Chi¢n cacbi¢n phap thich hgp d€ ngan ch~n, phat hi¢n cac hanh vi gian l~n va cac vi ph~m khac.

Ban T6ng Giam d6c Congty cam k~t r~ng Bao cao tai chinh rieng dll phan anh trung thl,rCva hgp Iy tinh hinh tai chinhcua Cong ty t~i thai di~m ngay 31 thang 12 narn 2015, k~t qua ho~t dQng kinh doanh va tinh hinh luu chuy@nti@nt¢cho ky k~ toan k~t thuc cilng ngay, phil hgp v6i Chu~n ml,IC,Ch~ dQ k~ toan doanh nghi¢p Vi¢t Narn theo dung thongtu 200/20 14/TT/BTC ngay 22112/2014 cua BQ tai chinh va tuan thu cac quy dinh hi¢n hanh co lien quan d~n vi¢c I~pva trinh bay Bao cao tai chfnh rieng.

Cam k~t khac

Ban T6ng Giam d6c cam k~t r~ng Cong ty khong vi ph~m nghiaV\l cong b6 thong tin theo quy dinh t~i Thong tu s652/20 12/TT-BTC ngay 05 thang 04 nam 2012 cua BQ rai chinh hu6ng d§n v@vi¢c cong b5 thong tin tren thi.trUCrngch(rng khoan.

Dimg Nai, ngay 04 thang 02 niim 2016

- 3 -

CONG TY CO PHAN T~P DoAN TUEP TIEN LEN

G4A Khu phf>4, Phuong Tan Hi~p, Thanh phf>Bien Hoa, Bao cao tai ehinh

Tinh D6ng Nai Cho ki k~ toan tir01110/2015 d~n 31112/2015

BANG CAN DOl KE ToANT!ili ngay 31 thang 12 nam 2015

Mas6 TAl sANThuyet 31112/2015 0110112015

minh VND VND

100 A. TAl sAN NGAN H~N 443,194,181,941 642,706,126,060

110 I. Ti~n va cac khoan tuong duong ti~n 3 44,622,743,502 103,237,874,216

III 1. TiSn 27,768,002,782 61,962,345,645

112 2. Cac khoan urong duong tiSn 16,854,740,720 41,275,528,571

120 II. DAu tu tai ehinh ngin han 4 16,581,267,465 18,803,423,965

121 1. Chung khoan kinh doanh 22,891,137,316 21,581,093,216

122 2. Du phong giam gia chirng khoan kinh doanh (6,309,869,851 ) (2,777,669,251)

130 III. Cac khoan phai thu ngin han 109,851,952,963 202,039,013,505

131 1. Phai thu ngan han cua khach hang 5 106,700,201,113 169,878,438,735

132 2. Tra truce eho ngiroi ban ngan han 1,009,086,570 1,538,527,939

1.35 5. Phai thu vS cho yay ngan han 342,810,458 8,683,906,788

136 6. Phai thu ngan han khac 6 1,799,854,822 26,130,521,334

137 7. Du phong phai thu ngan han kh6 doi (4,192,381,291)

140 IV. Hang tAn kho 7 265,500,990,429 317,972,570,419

141 1. Hang t6n kho 312,320,848,752 317,972,570,419

149 2. Du phong giam gia hang t6n kho (46,8 J 9,858,323)

150 V. Hi san ngin han khac 6,637,227,582 653,243,955

151 1. Chi phi tra truce ng~n han 11 41,480,196 250,096,462

152 2. Thu~ gia tri gia tang diroc khautnr 4,624,530,309 402,441,735

153 3. Thu~ va cac khoan khac phai thu Nha nu6e 13 1,971,217,077 705,758

200 B. TAl sAN DAI ~N 849,768,928,328 825,694,985,434

220 II. Hi san e6 djnh 111,372,530,324 113,454,997,462

221 1. Hi san cf>dinhhuu hlnh 9 44,878,485,697 46,960,952,835

222 Nguyen gia 66,947,224,341 67,357,382,670

223 Gia tri hao mon luy k~ (22,068,738,644) (20,396,429,835)

227 3. Hi san c6 diM vo hlnh 10 66,494,044,627 66,494,044,627

228 Nguyen gia 66,577 ,544,627 66,577,544,627

229 Ghi tri hao mon luy k~ (83,500,000) (83,500,000)

240 IV. Hi san dO'dang dai h!iln 8 75,243,353,347 27,163,655,773

242 2. Chi phi xay dlJDg ca ban do dang 75,243,353,347 27,163,655,773

250 IV. DAu tu· tai ehinh dai h~n 4 662,646,977 ,954 684,490,228,801

251 1. D~u tu VilO eong ty con 511,690,:1.28,801 511,690,228,801

252 2. D~u tu vao eong ty lien k6t, lien doanh 172,800,000,000 172,800,000,000

254 4. DlJ phong d~utu tai chinh dai h<;ln (21,843,250,847)

260 V. Hi san dai h~n khae 506,066,703 586,103,398

261 1. Chi phi tra tru6edai h<;ln 11 506,066,703 586,103,398

270 TONG C(>NG TAl sAN 1,292,963,110,269 1,468,401,111,494

-4-

CONG TY CO puAN T~P floAN TUEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa,

Tinh D6ng Nai

Bao cao tai chinh

Cho kyk~toan til' 01/10/2015 d~n 3111212015

BANG CAN DOl KE ToANT~i ngay 31 thang 12 nam 2015

(ti~p theo)

Mil s6 NGUON VON

300 A. NQ PUA.I TRA.

310 I. NQ'ngAn han

311 1. Phai tra nguoi ban ngan han

312 2. Ngiroi mua tra ti~n truce ngan han

313 3. Thu~ va cac khoan phai nQPNha nuoc

314 4. Phai tra nguoi lao dQng

315 5. Chi phi phai tra ngan han

319 9. Phai tra ngan han khac

320 10.Yay va no thue tai chinh ngin han

321 11.Du phong phai tra ngin han

322 12.Quy khen thuong, phuc loi

400 B. VON cnuSOHUU

410

411

4JJa

4JJb

412

415

I. van chi! so' hnu

1. V6n g6p cua chusa httu

C6phieu ph6 thong c6 quyen bieu quyet

C6phieu uudai

2. Thang duv6n c6 phan

5. C6phieu quy

8. Quyd§u tu phat trien

11. LQ'inhuansau thuechua phanph6i

LN chl<aphlin ph6i lily ki din cu6ikj; trl<6'c

LN chl<aphdn ph6ikj; nay

418

421

421a

421b

440 TONG CQNG NGUON VON

fl6 Th; Kim Dung

Nguaj l~p

Thuyetminh

15

13

14

16

12

17

D6ng Nai, ngay 04 tMng 02 niim 2016

KS toan truCtng

- 5 -

31112/2015

VND

468,935,368,180

468,935,368,180

84,264,139,188

689,765,486

1,038,287,349

1,545,540,000

421,837,309

1,081,003,969

377,800,396,408

2,094,398,471

824,027,742,089

824,027,742,089

846,455,640,000

846,455,640,000

21,743,395,153

(8,993,360,790)

12,614,680,651

(47,792,612,925)

(47,792,612,925)

1,292,963,110,269

0110112015

VND

524,906,362,685

524,906,362,685

61,695,781,910

381,710,337

129,026,881

1,541,010,000

9,985,699,039

449,077,736,047

2,095,398,471

943,494,748,809

943,494,748,809

806,856,880,000

806,856,880,000

21,743,395,153

12,614,680,651

102,279,793,005

102,279,7/)3,005

1,468,401,111,494

T6ng Gh'lm D6c

CONG TY CO PHA.N T~P DOA.N TlIEP TlEN LEN

G4A Khu ph6 4, Phuong TanHi~p, Thanh ph6 Bien Hoa, TinhD6naNai

Bao cao tai chinh

Choky k~ roan tir 01/10/20 15d~n31112/2015

BAo cAo KET QuA HO~T DQNG KINH DOANH

MaCHiTIEU

s6

01 l. Doanh tho ban hang va cung c~pdjch vt}

02 2. Cac khoan giam trir doanh thu

10 3. Doanh tho thu§n ban hang va cung c§pdjch vu

11 4. Gia v6n hang ban

20 5. L(;)'inhusn gi)p v~ ban hang va cung c§pdjch vt}

21 6. Doanh thuhoat dQngtai chinh

22 7. Chi phi tai chinh

23 Trang do: Chi phi /r1ivay

25 8. Chi phiban hang

26 9. Chi phiquan ly doanhnghiep

30 10. LQ'inhu~n/(16)thu§n tir hoat di)ng kinh doanh

31 11. Thunhap khac

32 12. Chi phikhac

40 13. LQ'inhu~n khac

50 14. TAnglQ'inhu~n k~ toan trurrc thu~

51 15. Chi phithue thunhap doanhnghiep hi~nhanh

52 16. Chi phi thu~ thunhap doanhnghiep hoan lai

60 17. LQ'inhuan sau thu~ thu nh~p doanh nghi~p

1)6 Thj Kim Dung

Nguoi l~p

D6ng Nai, ngiIy 0411uing 02 nam 2016

Tir 01110/2015d~n3111212015

Qu~4

ThuyetTir 01110/2015d~n Tir 01110/2014

31112/2015 d~n 31112/2014minh

VND VND

19 537,018,321,323 626,946,294,280

20 136,385,382

536,881,935,941 626,946,294,280

21 569,651,801,821 607,974,501,399

(32,769,865,880) 18,971,792,881

22 233,165,997 16,470,704,515

23 29,628,378,882 9,322,601,544

6,657,352,242 5,577,650,158

26 6,508,240;453 5,257,254,852

26 11,880,282,350 5,507,393,205

(80,553,601,568) 15,355,247,795

24 897,354,631 2,482,752,855

25 1,109,814,424 717,160,416

(212,459,793) 1,765,592,439

(80,766,061,361) 17,120,840,234

28 1,806,152,679

(80,766,061,361) 15,314,687,555

~

- 6 -

Luy k~ d§u nam d~n cu6iky

Tir 0110112015d~n Tir 0110112014d~n31112/2015 31112/2014

VND VND

1,855,915,563,502 2,024,859,358,279

241,559,727 35,097,502

1,855,674,003,775 2,024,824,260,77'7

1,847,001,445,611 1,940,210,82'Pl1I

8,672,558,164 84,613,433,566

50,237,685,087 24,323,212,353

57,028,479,600 24,044,106,345

25,389,666,548 17,890,989,422

19,939,047,801 20,406,423,154

19,327,144,037 12,476,657,810

(37,384,428,187) 52,009,458,610

8,721,275,724 6,969,037,878

1,124,805,467 725,056,621

7,596,470,257 6,243,981,257

(29,787,957,930) 58,253,439,867

12,116,404,680

46,137,035,187

T6ngGiam D6c

CONG TY CO PH AN T~P DoAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hea,

Tinh D6ng Nai

Bao cao tai chinh

Cho ky k~ toan tir01110/2015 d~n 31112/2015

BAo cAo LUU CHUYEN TIl!:N T~(Theo phtarng pluip gldn liip)

Tir 0110112015d~n31112/2015

Thuyetminh

Til' 01/0112015d~n31/12/2015

T':r 01/01/2014d~n31112/2014Mli (:HiTIEU

s& VND VND

Luu chuy@n ti~n tir hoat d(lng kinh doanh

L(li Ilhut)1l tnnic thui

Diiu chinl: cho cdc khoiin

Khdu haotai san c6 dinhvabdt d(>ngsan d§utu

Cac khoan du phong

Lai, 16 chenh lech1)' gia h6i doai do danh gia lai

cac khoan rnuc ti~n t~co g6c ngoai t~

Lai, 16tir hoat d(>ngd§u tu

Chi phi lai yay

Loi Ilhut)1l tir hoatdpllg kinlt doanlt truac thaydai vall luu dpllg

Tang, giarn cac khoan phai thu

Tang, giam hang t6n kho

Tang, giam cac khoan phai tra (khong k~ lai yay

phi'Litni, thu~ thu nh~p doanh nghj~p phai n(>p)

12 Tang, giam chi phi tni tru6c

13 Tang, giam chUng khmin kinh doanh

14 Ti~n lai yay da tra

15 Thu~ thu nMp doanh nghi~pdan(>p

16 Ti~n thu khac tir ho~t d(>ngkinh doanh

17 Ti~n chi khac cho ho~t d(>ngkinh doanh

20 LU'u chuY€1ltiill thulill tir hO(lt dpllg kill" doall"

II. Lu'u chuy@n ti~n til' ho~t d(lng dAu tu·

21 1. Ti~n chi d€ mua sim, xay d1,l'llgtai san c6 dinh va

cac tai san dai h~n khac

22 2. Ti~n thu tir thanh Iy, nhuqng ban tai san c6 dinh

va cac tai san dai lwn khac

23 3. Tj~n chi cho yay, mua cac congC\l nq cua don vi

24 4. Ti~n thu h6i cho yay, ban I~i cac congC\l nq cua

dan vi kMc

27 7. Ti~n thu HIi cho yay, c6 tuc valqi nhu(in duqc chia

30 Lu'll cltuyill tiill tlmlill tir hO(lt ilpng d(lU til'

Ill. Lu'u chuy@n ti~n til' ho~t d(lng tai chinh

31 1. Ti~n thu tir phat hanh c6 phi~u, nMn v6n g6p cua

chu sa hUll

32 2. Ti~n chi tra van g6p cho cac chu sa huu, mlla laic6 phiBu cua doanh nghi~p dl'lphat hanh

33 3. Ti~n thu tlr di yay

34 4. Ti~n tra nq g6c yay

36 6. C6 tuc, lqi nhu(in da tra cho chu sa hUll

40 LIl'll chuyin tifn tlmlin tir hO(lt d{Jllg titi chinh

I.

01 1.

2.02

03

04

05

06

08 3.

09

10,11

(29,787,957,930) 58,253,439,867

3,500,404,047 3,396,284,168

68,002,928,479 (22,104,147,209)

29,328,917 859,714,612

(53,901,667,393) (17,274,218,806)

25,389,666,548 17,890,989,422

13,232,702,668 41,022,062,054

78,158,859,365 (76,951,283,463)

5,651,721,667 9,619,003,851

25,633,717,340 (134,522,351,012)

288,652,961 (173,065,235)

(1,310,044,100)#

(24,967,829,239) (18,142,434,896)

(2,502,471,319) (32,283,981,985) .

74,374,403,812

(1,000,000) (88,304,172,187)

94,184,309,343 (225,361,819,061)

(50,127,606,828) (40,368,403,970)

5,610,000,000 2,105,226,527

62,288,749,682

17,771,142,854

2,837,887,620

(35,425,289,823)

50,498,098,100

(8,993,360,790) (28,°97.910)

1,515,435,952,532

(1,586,713,292,171)

(90,297,750,500)

(170,568,450,929)

1,198,764,395,711(989,263,207,587)

259,971,218,314

-7 -

CONG TY coPHAN T~ OOAN THtp TIEN LEN

G4A Khu ph3 4, PhuongTan Hi~p, Thanh ph6 Bien Hoa,Tinh Ddng Nai

Bao cao tai chinh

Cho ky k~ toan tl.r 01/10/20 15d~n 31/1'2/2015

BAo cAo LUU CHUYEN TIEN T:¢(Theo phuong phdp ginn nip)Til 0110112015d~n 31112/2015

50 Luu chuyin ti@nthu§n trongky (58,612,998,732) (815,890,570)

60 Ti@nva nrong duongti@nd§u ky 103,237,874,216 104,037,824,185

61 Anh huang cua thay o6itY gia h3i doai quy o6i ngoai t~ (2,131,982) 15,940,601

70 Ti@nva nrong duongti@ncuOiky 3 44,622,743,5!)2 103,237,874,216

03 Thj Kim Dung

Ngiroi I~p

Dong Nai, ngay 04 thdng 02 niim 2016

K~toan tnrong T6ng Giam D6c,

-8-

CONG TY CO PH AN T~P J:)OAN THEP TrEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien

Hoa, Tinh D6ng Nai

Bao cao tai chinh

Cho ky kS toan tir 0 III 0/20 15 dSn31112/2015

BAN THUYET MINH BAo cAo TAl CHiNHTil' 01110/2015d~n 31112/2015

1 . THONG TIN CHUNG

1.1 Hlnh thirc so'hnu v6n

Cong ty C6 phan Tap doan Thep TiSn Lendiroc chuyen d6itir Cong TNHH TiSn Len c6 chirng nhan dangky kinhdoanh s6 4702000255 cap ngay 22 thang 11 nam 2001 thanh congty c6 phan; hoat d(>ng thea Giay chirng nhandang ky doanh nghiep congty c6 phan s6 3600512830 dang ky Ik d~u ngay 18 thang 08 nam 2009, dang ky thayd6i I~n thir 7 ngay 24 thang 05 nam 2013 doSo' KS hoach vaD~u tu Tinh D6ng Nai cftp.

TI'\l So'chinh cua Cong ty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

C6 phieu cua Congty chinh thirc dang ky giao dich taiSo' Giao dich Chungkhoan Thanh ph6 H6 Chi Minhtir ngay16 thang 03 nam 2010 voi rna giao dich la TLH.

Thong tin v~ cac congty con, cong ty lien kSt CllaCongty xem chi tiSt t\li ThuySt minh 56 4c.

1.2 Nganh ngh~ kinh doanh

HO\ltd(>ngkinh doanh clla Congty g6m:

'.,

- San xuftt sit, thep, gang. Chi tiSt: San xuftt sit, thep (khong san xuftt t\li tn,!sa);

- Ban buon kim 10\liva qu~ng kim 10\li.Chi tiSt: Ban buon sit, thep, nhom, d6ng nguyen li~u;

- Ban Ie d6 ngu kim, son, kinh va thi@tbi lip d~t khac trong xay dl,mg trong cac cua hang chuyen doanh;

- Ban buon may m6c, thiet bi va phI,!tung may nong nghi~p;

- D\li Iy, moi gioi, dftu gia. Chi tiet: D~i Iy, moi gioi ,thuong m\li (trir moi gioi bftt d(>ngsan);

- B6c x€p hang h6a;

- Xay dl,l'11gnha cac 10\li;

- Xay dl,l'11gcac cong trinh cong Ich;

- Chufu1bi m~t bing;

- Hoan thi~n cong trinh xay dvng;- Lip d~t h~ th6ng cap, tho31 nuoc, 10suai va di~u hoa khong khl;

- Lip d~t h~ th6ng xay dl,l'11gkhac;

- Cho thue xe d(>ngco;

- Ban buon 0 to va xe c6 d(>ngco khac;

- Ban Ie 0 to con (lo\li 12 ch6tra xu6ng);- Kinh doanh bftt d(>ngsan, quy~n su dl,!ngdftt thu(>cChllSo' hUu, chu su dl,!ngho~c di thue;

- Nha hang va cac dichVI,! an u6ng phl,!cvl,!luu d(>ng(khong kinh doanh t\li trl,!sa);

- Ban Ie khac trong cac cua hang kinh doanh t6ng hqp: Kinh doanh trung tam thum1g m\li;

- Kho bai va luu gift hang h6a;

- Tr6ng rung va cham s6c rung;

- Cua, xe, bao g6 va bao quan g6 (khong hO\ltd(>ngt\li h'l,!sa);

- HO\lt dQng ki€n truc vatu v§n ky thu~it c6 lien quan. Chi tik tu vftn, thiet k@kSt cau cong trinh xay dl,rng dan dl,!ng,cong nghi~p;

- Ban buon v~t li~u, thiet bi lAp d~t khac trong xay dllng. Chi tiSt: ban buon v~t li~u xay dl,!ng, g6 cay va g6 ch€bien(khong chua hang t\li trl,!sa);

.E

- 9 -

CONG TY CO PHAN T~P I>OAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien

Hoa, Tinh D6ng Nai

Bao cao Uli chinh

Cho ky k€ toan tir 0 III 0/20 15 d€n31/12/2015

Hoat dong kinh doanh cua Cong ty g6m (ti€p theo):

- Lap d~t h~ th6ng di~n;

- V~n tai hang h6a bang duong bo;

- Xay dung cong trinh DUOngs~t va duong bo;

- Xay dung cong trlnh kg thuat va dan dung khac;

- Gia cong co khi, xu ly va trang phu kim loai, Chi ti€t: gia congCO' khi, (tnr xi rna - khong gia cong tai tru so);

- Sua chua may m6c thietbj, Chi ti€t: sua chua may nong nghiep (khong sua chua tai tru sa);

- San xuat may nong nghiep va lam nghiep. Chi ti€t: san xuat may nong nghiep (khong san xufrt tai trusa);

- Ban phu tung va cac bo phan phu tro cua 0 to va xe c6 dong co khac;

- Dich vu luu tru ng~n ngay (khong kinh doanh tai tru sa);

- Ho~t dong cua cac cong vien vui choi va cong vien thea cM d~. Chi ti€t: kinh doanh khu du lich sinh thai (khong

kinh doanh t~i trl,lsa);

- Ho~t dong dichvv h6 trq tn,rc ti€p choV~11tai dUOng thuy;

- Khai thac g6 (g6 Tung tr6ng).

2 . CRE 1><)vA CHiNH SACH KE ToAN Ap m;NG T~I CONG TY

2.1 Ky k@toan, dO'n vi ti~D t~suo d\IDg trong k@toaD

Ky k€ toan nam cua Cong ty b~t dfru tu ngay01/01 va k€t thuc vao ngay31/12 hang nam.

Dan vi ti~n t~ su dt,mg trODgghi chep k€ toan la d6ng Vi~t Nam (VND).

2.2 chuAD m\l'c va Ch@ dQ k@toaD ap dl}ng

chi at) ki toan ap d1,lng

Cong ty ap d\mg Ch€ do K€ toan doanh nghi~p ban hanh thea Thongtu 200/20 14/TT-BTC ngay 22/12/2014 cua BO

Hi chinh.

Tuyen b6 vd vi?c tuan thu Chudn m~(cki (oan vachi a(Jki toiln

Cong ty da ap dl,lng cac Chuftn ml,TCk€ toan Vi~t Nam va cac van ban huang dftn Chuftn ml,l'cdo Nha nuacda banhanh. Cac bao cao tai chinh duqc l~p va trlnh bay theo dung mQi quy dinh cua tU'ng chuftn mllC, thong tu hu6"ngd§n

thl,l'chi~n chuftn ml,l'cva Ch€ do k€ toan hi~n hanh dang ap dl,lng.

Hinh thUcki toan cip d~tng

Cong ty ap d\lI1ghinh thuc k€ toan tren may vi tinh.

2.3 Cong Cl) tai chinh

Ghi nh{in ban adu

Tai san tai chinh

Hi san tai chinh cua Cong ty bao g6m ti~n va cac khoiin tuong duang ti~n, cac khoan phai thu khach hang va phaithu kbac, cac khoan cho vay, cac khoan dfrutu ng~n hl;ln va dai 11l;ln.T~i thai di@mghi nh~n ban dfru, tai san taichinh duqc xac dinh thea gia mua/chi phi phM hanh cong cac chi phi phat sinh khac lien quan tn,rc ti€p den vi~c

mua, phM hanh tai san tai chinh d6.

Nq phai tra tai chinh

- 10-

CONG TY CO PHAN T~P DO AN THEP TlEN LEN

G4A Khu ph5 4, Phuong Tan Hiep, Thanh ph5 Bien

Hoa, Tinh f)6ng Nai

Bao caoHli chinh

Cho ky k~ toan tir 01110/20 15 d~n 31/12/2015

No phai tra tai chinh cua Cong ty bao g6m cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phi

phai tra, Tai thaidi€m ghi nhanl~n d~u,cac khoan noph iii tra taichinh duoc xac dinhthea gia phat hanhcong cacchi phi phatsinh lien quantrue tiepd~n viec phat hanh no phai tra taichinh d6.

Gia tri sau ghi nhdn ban ddu

Hien taichua c6cacquy dinhv~ danh gia lai cong cu taichinh sau ghinhanban d~u.

2.4 Ti~nva cac khoan nrong duoug ti~n

Ti~n va cac khoan tuong duongti~n bao g6m ti~n m(1ttai quy, ti~n gui ngan hang, cac khoiin d~u tu ng~n h~n c6thai gian dao h~n khong qua 03 th<ing, c6 tfnh thanh khoan cao, c6 khii nang chuy€n d6i d~ dang thanh cac luqng

ti~n xac djnh va khong c6 nhi~u rlli ro trong chuy~n d6i thanh ti~n.

2.5 Cac khoan dAu tu' tai ehinh

Chung khoan kinh doanh rna trong d6 Congty n~m gift vi m\lc dieh kinh doanhduqc ghi s6 k~ toan thee, gia g6c,

bao g6m: Gia mua c9ng (+) cac chi phi mua (n~u c6) nhu chiphi moi giai, giao dich, cung cftp thong tin, thu~, I~

phi va phi ngan hang. Gia g5c clla chUng khoan kinh doanhduqcxac dinh thea gia tri hqp Iy cua c,k khoiin thanh

toan W thai di~m giao dich phat sinh. Thai di€m ghi nh~n cac khoan chu'ng khoan kinh doanh la tho'i di€m nM d~u

tIT c6 quy~n s6 huuCl,l th~ nhu sau:- ChUng khoan niem y~tduqcghi nh~n t~ithai di~m kh6p I~nh (T+O);

- ChUng khoan chua niem y~t duqc ghi nh~n t~i tho'i di~m chinh thuc c6 quy~n s6 huu thea quy dinh cua phap lu~t.

f)~u tu n~m gift d~n ngay dao h~n t~ithai di€m bao cao, n~u: /

)

- Ky phi~u, tin phi~u kho b~c, ti~n gui ngan hang c6thai h~n thu h6i ho(1c dao h~n khong qua3 thang k€ ttl' ngay

mua khoan d~utu d6 duqccoi la "tuong duang ti~n";

- C6 thai h~n thu h6i v6n duai 1 nam ho(1ctrong1 chu ky kinh doanh duqc phan lo~i la tai san ng~n h'im;

- C6 thai h~n thu h6i v6n tren I nam ho(1chon I chu ky kinh doanh dUQ'cphan lo~i la tai san dai h~n,

Cac khoan d~utu vao cac congty con rna trong d6 Congty n~m quy~n ki~m soat duqc trinh bay thea phuong phap

gia g5c. Cac khoan phftn ph6i Iqi nhu~n rna cong ty rn~ nh~n duqc ttl' s5 Igi nhu~n lUy k~ cua cac congtY con saungay congty m~ n~m quy~n ki~m soat dugc ghi vao k~t qua ho~t dong kinh doanh trong nam cua cong ty m~, Cac

khoan phan ph6i khac duqc xemnhu ph~n thu h6i clla cac khoan d~u tu va dugc tru vao gia tri d~u tLl',

Cac khoan d~utIT vao cac congty lien k~t rna trong d6 Congty c6 anh huo'ng dang k€ dugc trinh bay thea phuong

phap gia g6c. Cac khoan pMn ph6i Igi nhu~nru s5 Igi nhu~n tl1U~nIllYk~Clla cac congty lien k~t sau ngay d~utIT

dugc phan b6 vao k~t qua hoc;ttdong kinh doanh trong nam cua Congty, Cac khoan phan ph5i khac dugc xem nhuph~n thu h6i cac khoan d~u tu va dugc tru vao gia 'tri d~u tu,

DI,J' phong giam gia d~u tu dugc I~p vao thai di€rn cu5i quy la s5 chenh I~ch giua gia g5c cua cac khoan d~u tll' du'Q'c

h~ch toan tren s6 k~ to an Ian han gia tri thi trtrOng ho(1cgia tri hqp Iy clla chung t~i tho'i di€m I~p d\1'phong,

2.6 Cae khoan ph3i thu

Cac khoiln phili thu dll'gc trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan philithu khach hang va phili

thu khac sau khi trll' di cac khoiln dl,J'phong dugc I~p cho cac khoan ng phili thu kh6 doi.

Dv phong ng phai thu kh6 doi dugc trich I~p cho timg khoan phai thu kh6 doi canCll' vao tu6i ng qua h~nCtla cac

khoan nq ho(1c dl,J'ki~n muc t6n th~t c6 th€ xily ra,

- 11 -

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A Khu ph64, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh Dbng Nai

Bao cao tai chinh

Cho ky k€ toan til'01110/2015 den 31/12/2015

2.7 Hang tAn kho

Hang tbn kho diroctinh thea gia g6c. Truong hop gia tri thuan co th~ thuc hien duoc thaphangia g6c thi hangtbnkho duoc tinh thea giatrj thuan co th~ thuc hi~ndiroc. Gia g6c hang tbn kho bao gbm chi phi mua, chi phi ch€ bienva cacchi phi lien quantnrc ti€p khac phatsinh d~ coduoc hangtbn kho o' dia di~m va trang thai hien tai ..

Giatri hang tbn khoduoc xac dinhthea phuong phapbinh quangia quyen.

Hang tbn khoduoc hach toanthea phuong phapke khai thuong xuyen.

D\,I'phong giam gia hang tbn kho diroc I~p vao thai di~m cu6i quy la s6 chenh lech giU'agia g6c cua hang t6n khoIOnhan gia trj thuftn co th~ th\fc hi~n dll'Q'c.

2.8 Tai san c5 djnh va kh§u hao tai san c5 djnh

Tai san c6 djnh huu hloh, tai san c6 dinh vo hinh dll'Q'cghi nh~n thea gia g6c. Trong qua trinh si'r dl,mg, tai san c6dinh hfru hinh, tai san c6 djnh vo hinh duqc ghi nh~n thea nguyen gia, hao mon luy k€ va gia tri con I~i.

Kh~u hao duqc trich thea phuang phap dUOngth~ng. Thai gian kh~u hao duQ'c ll'oc tinh nhll' sau:

- Nha ci'ra, v~t ki€n truc

- May moc, thiet bi

- Phuang ti~n v~n tai- Thi€t bi v~n phong

05 - 30 nam

05 - 10 nam

06 - 10 nam

03 - 05 nam

2.9 Chi phi tra trU'(}'c

Cac chi phi tra tru6c chi lien quan den chi phi san xu~t kinh doanh cua m9t nam tai chinh ho~c m9t chu ky kinhdoanh duqc ghi nh~n la chi phi tra tru6c ng~n h~n va dll'qc tinh vao chi phi san xu~t kinh doanh trong nam tai chinh.

Cac chi phi d1:1phat sinh trong nam tai chinh nhung lien quan den ket qua ho~t d9ng san xu~t kinh doanh cua nhi@unien d9 k€ toan dll'qc h~ch to<in vao chi phi tra tru6c dai h~n d@phan b6 dftn vao k€t qua ho~t d9ng kinh doanhtrong cac nien dQk€ toan sau.

Vi~c Hnh va philn b6 chi phi tra tru6c dai h~n vao chi phi san xuM kinh doanh tirng ky h~ch toan du'Q'ccan CllV110

Hnh ch~t, muc dQ tirng lo~i chi phi d~ chQn phuang phap va tieu thuc phan b6 hqpIY. Chi phi tra trll'6c dll'Q'cphilnb6 dAnvao chi phi san xu~t kinh doanh thea phuang phap dll'ong th~ng. .

2.10 Chi phi di vay

Chi phi di yay duQ'c ghi nh~n vao chi phi san xu~t, kinh doanh trong nam khi phat sinh, trl\, chi phi di yay lien quantr\,l'cti€p den vi~c dAutll' xay d\fng ho~c san xuftt tai san dO'dang dll'qc tinh vao gia tri cua tai san do (duQ'cv6n hoa)khi co du cac di@uki~n quy dinh trong Chu~nm\,l'c K€ toan Vi~t Nam s6 16 "Chi phi di vay".

Chi phi di yay lien quan tr\fc ti€p den vi~c dAu tu xay dl,mg ho~c san xuftt tai san dO'dang dn co thc)'igian du dai(tren 12 thang) d~ c6 th~ dua vaoSlr dl,mgthea ml,lcaich dinh truac ho~c ban thl oll'Q'ctinh vao gia tri cua tai san d6(oll'Q'cv6n hoa), bao gbm cac kho{mUli ti€n yay, phan b6 cae khoan chi€t khftu ho~c phl,l tn)i khi plHlt hfmh traiphi€u, cac khoan chi phi ph\! phat sinh lien quan t6i qua trinh lam thu tl,lCyay.

2.11 van chu so' hii'u

V6n dAutu cua chu sO'hfru dll'Q'cghi nh~n thea s6 v6n th\fc gop cua cMsa huu.

- 12 -

CONG TY CO PHA.N T~P f)OA.N THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien

Hoa, Tinh D6ng Nai

Bao cao tai chinh

Cho ky k@toantir 01/10/2015 d@n31112/2015

Thang du v6n c6 phan dtroc ghi nhan thea s6 chenh lech Ian hon/hoac nh6 hon gina gia thuc t@phat hanh' va menh

gia c6 phieu khi phat hanh c6 phieu I~n d~u, phat hanh b6 sung hoac tai phat hanh c6 phieu quy. Chi phi true ti@plien quan d@nviec phat hanh b6 sung c6 phieu hoac tai phat hanh c6 phieu quy duoc ghigiarn Thang du v6n cO

phan.

C6 phieu quy la c6 phieu do Cong ty phat hanh va saudo mua lai, C6 phieu quy duoc ghi nhan thea gia tri thuc t~

va trinh bay tren Bang Can d6i k~ toan la m(it kho<'111ghi giam v6n chu sO'hi1u. Cong ty khong ghi nh~n cac khoan

lai (16)khi mua, ban, pMt hanh ho~c huy c6 phi@uquy.

Lqi nhu~n sau thu~ chua philn ph6i la s6 Iqi nhu~ntic cac ho:;tt d(ing cua doanh nghi~p sau khi trtl' (-) cac khoan di~uchinh do ap dl,mg h6i t6 thay d6i chinh sach k@toan va dh~u chinh h6i t6 sai s6t trQng y@uclla cac nal11truac. LQ'i

nhu~n sau thu€ chua phan ph6i c6 the duqc chia cho cac nM d~utu dva tren ty I~ g6p v6n sau khi duqc D<;Iih(ii

d6ng c6 dong thong qua va sau khi da trfch I~p cac quy dll phong thea Di~u I~ Cong ty va cac quy dinh cua phap

lu~t Vi~t Nam.

C6 tuc pMi tra cho cac c6 dong duqc ghi nh~n la khoan phai tra trong Bang can d6i k€ toan clla Cong ty sau khi c6

Nghi quy€t chia c6 tlrc cua D:;tih(ii d6ng c6 dong Cong ty.

2.12 Ghi nh~n doanh thu

Doanh thu ban hcmg

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

- Ph~n Ian rui ro va Iqi feh gin li~n vai quy~n sO'hi1u san phfrm ho~c hang h6a da duqc chuy€n giao cho nguai mua;

- Cong ty khong con nim giu quy~n quan Iy hang h6a nhu nguai sO'huu hang h6a hoi;icquy~n ki€m soat hang h6a;

- Doanh thu duqc xac dinh mong d6i chic chin;

- Cong ty da thu duqc ho~c se thu duqc Iqi ich kinh t~tic giao dich ban hang;

- Xac dinh duqc chi phi lien quan d~n giao dich ban hang.

Doanh thu cung cdp d;chv¥

Doanh thu cung dp dich V\l duqc ghi nh~n khi k€t qua clla giao dich d6 duqc xac dinh m(it cach dang tin c~y.Tmang hqp vi~c cung dp dich V\l lien quan d~n nhi~u nam thi doanh thu duqc ghi nh~n trong nam thea k€t qua

ph~n cong vi~c da hoan tMnh VaGngay I~p Bang din dbi k€ toan cua nam d6. K@tqua Clla giao dich cung dp dich

v\l duqc xac dinh khi th6a man cac di~u ki~n sau:

- Doanh thu duqc xac djnh tuong dbi chic chin;

- C6 kha nang tim duqc Iqi fch kinh t€ ttl' giao dich cung dp dich V\ld6;

- Xac dinh duqc ph~n cong vi~c da hoan thanh VaGngay I~p Bang can dbi k€ toan;

- Xac djnh duqc chi phi pMt sinh cho giao dich va chi phi de hoan thanh giao dich cung dp dich V\ld6.

Ph~n cong vi~c cung dp dich v\l da hoan thanh duqc xac dinh thea phuong phap danh gia cong vi~c hoan thanh.

Doanh thu h09t a(jng tiJichinh

Doanh thu phat sinhtic ti€n Hii, c6 mc, Iqi nhu~n duqc chia va cac khoan doanh thu hO<;ltd(ing taj chfnh khac duqc

ghi nh~n khi th6a man d6ng theyihai (2) di€u ki~n ~au:

- C6 kha nang thu duqc Iqi ich kinh t~tic giao dich d6;

- Doanh thu duqc xac dinh tuong dbi chic chin.

C6 tuc, Iqi nhu~n duqc chia duqc ghi nh~n khi Cong tyduqcquy€n nh~n c6 t(I'Choi;icdUQ'cquy€n nh~n IQ·jnhu~n tlr

vi~c g6p vbn.

- 13 -

CONG TY CO PHAN T~P DOAN THEP TrEN LEN

G4A Kbu ph6 4, Phuong Tan Hi~p, Thanh ph5 Bien

Hoa, Tinh D6ng Nai

Bao cao tai chinh

Cho ky k6 toan tu01110/2015 d6n 31/12/2015

2.13 Cac khoangiiim trir doanh thu

Cac khoan giamtrir doanh thu duoc trlnh bay tren Bao cao tai chinh phan anh cac khoan duoc di~u chinh giam truvao doanh thu ban hang, cung dp dichVI) phat sinh trong ky, g6m: Chiet khfru thuong mai, giarn gia hang ban vahang banbj tra lai,

2.14 Gili van hang ban

Gia v5n duoc trinh bay tren Bao cao tai chinh phan anh tri gia v5n cua san pham, hang h6a, djchV\I, bfrt dong sandAunr; gia thanh san xufrt cua san pharn xay lip (d5i voi doanh nghiep xay lip) ban trong kyo

Ngoai ra, con phan anh cac chi phi lien quan d6n hoat dong kinh doanh bfrt dong san dAu nr nhir: Chi phi khau hao;chi phi sua chua; chi phi nghiepVI) eho thue b§t dong san dAu tu thea phuO'ng therc cho thue ho<;\tdong (trucrng hqp

phat sinh khong160);chi phi nhuqng ban, thanhIy b§t dong san dAutu.

2.15 Ghi nh~n ehi phitai ehinh

Cac khoan chi phi duQ'c ghi nh~n vao chi phiUti chinh g6m:

- Chi phi ho~c eac khoan16 lien quan d€n cac ho<;\tdong dAu tu tai chinh;

- Chi phi cho vay va di vay v5n;

- Cac khoan16 do thay d6i ty gia h5i doM Cllacac nghi~pVI) phat sinh lien quan d€n ngo<;\it~;

- DI)' phong giam gia dAutu cherng khoan.

Cac khoan tren duQ'c ghi nMn thea t6ng s5 phat sinh trong nam, khongbU tru v6i doanh thu ho<;\tdong tai chinh.

2.16 Cae khoan thu~

Thudhi¢n himh

Hi san thu6 va cac khoan thu€ phai nop cho nam hi~n hanh va cac nam tru6c du'Q'cxac dinh bllng s5 ti~n d\1'ki6nphai nop cho (ho~c duQ'c thu h6i tir) cO'quan thu€, dl)'a tren cac muc thu€ su§t va cac lu~t thu€ c6 hi~u 1\l'cd€n ngay

k€t thuc ky Hnh thu€.

2.17 Cae ben lien quan

Cac doanh nghi~p, trl)'Cti€p hay gian ti€p qua mot ho~c nhi~u trung gian, c6 quy~n ki~m soM Cong ty ho~c chiu Sl)'

ki@msoat Clla Cong ty, ho~c cung chungS\f ki~m soat v6i Cong ty, bao g6mca cong ty m~, cong ty con va cong ty

lien k€t la cac ben lien quan. Cac ben lien k6t, cac ca nhan trl)'Cti€p ho~c gian ti€p nimquy~n bi~u quy€t cua Cong

ty ma c6 anh huang dang k@d5i v6i Cong ty, nhil'ng nhan Sl)'quanIy Chll ch5t cua Cong ty, nhG'ng thanh vien m~t

thi€t trong gia dinh clla cac ca nhan nay ho?c cac ben lien k€t nay ho?c nbG'ng cong ty lien k8t v6i cac ccl nhan nay

cling duQ'c coi la ben lien quan.

Trong vi~e xem xet tung m5i quan h~ Clla cac ben lien quan, cAn chuy t6i ban chfrt Clla m5i quan h~ chCrkhong chi

hlnh ttiiIc phap Iy clla cae quan h~ d6.

3 . TIEN VA cAc KHoAN TUONG DUONG TIEN31112/2015 01/01/2015

Ti~n m~t

Ti~n gui ngan hang

Cac khoan tuO'llg dUO'llgti~n

VND197,656,295

27,570,346,487

16,854,740,720

VND74,902,598

61,887,443,047

41,275,528,571

44,622,743,502 103,237,874,216

- 14 -

CONG TV CO PHAN T~P DoAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh Dang Nai

Bao caotili chinh

Cho kY k~ toan tir 0III 0/20 15 d~n..31112/20 15

31112/2015 0110112015

Gia gac Gia tr] hQ1lIy DI}'phong Gia gac Giatr] hQ1lIy DI}'phOng

VND VND VND VND VND VND

- Tanggiti tri eli phiiu

KDC CP CTCP Kinh Do 3,493,732,750 1,701,000,000 (1,792,732,750) 2,103,150,000 1,996,000,000 (107,150,000)

SHS CP_CTCP Chung khoan Sai Gon-Ha Noi 2,553,825,000 1,702,000,000 (851,825,000) 1,912,865,000 1,664,000,000 (248,865,000)SSI CP_CTCP Chung khoan Sai Gon 2,063,090,000 2,197,800,000 1,429,140,500 1,375,000,000 (54,140,500)TKC CP_CTCPXaydung va Kinh doanhDia 6e Tan Ky 2,067,065,000 1,098,075,000 (968,990,000) 2,067,065,000 990,000,000 (1,077,065,000)VCG CP_T6ng CTCP Xuat nh~p Khiu vaxs,dung VN 2,529,227,990 2,240,380,800 (288,847,190) 1,968,387,990 1,875,425,000 (92,962,990)

Cac e6 phieu khac 10,184,196,576 7,797,151,400 (2,407,474,911) 12,100,484,726 10,903,166,400 (1,197,485,761)

:!2,891,137,316 (6,309,869,851) 21,581,093,216 (2,777,669,251)

4 • cAc KHOAN DAu HI'TAt CHiNH

a. Chung khoan kinh doanh

b.D~utir gop van vao donvi khac

- Ctmg ty eonCong ty TNHH San xuit va Thuong rnai Dai Phuc

Cong ty TNHH Thep Tay Nguyen

Cong ty ThTHHM(lt thanh vien Thep Phuc Ti€n

- Cong ty lien doanh, lien kit

Cong ty csphan Thep Bie Nam

31112/2015

Gia gac Giatr] hgp IyVND VND

511,690,228,801 489,846,977,954

115,000,000,000 109,151,040,244

156,726,500,000 140,732,208,909

239,963,728,801 239,963,728,801172,800,000,000 172,800,000,000

172,800,000,000 172,800,000,000

684,490,228,801 662,646,977,954

- 15 -

Dlfphong

0110112015

Gia gac Gia tr] hop Iy Du phong

VND VND VND

511,690,228,801 511,690,228,801

115,000,000,000 115,000,000,000

156,726,500,000 156,726,500,000

239,963,728,801 239,963,728,801172,800,000,000 172,800,000,000

172,800,000,000 172,800,000,000

684,490,228,801 684,490,228,801

VND

(21,843,250,847)

(5,848,959,756)

(15,994,291,091)

(21,843,250,847)

CONG TY CO PHAN T~P BoAN TlrEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai

Bao cao tai chinh

Cho ky k~ toan tlr 01110/2015 den 31112/2015

c. B:1utu gop v5n vao cac donvi khac:31112/2015 01101/2015

VND VND

511,690,228,801 511,690,228,801

115,000,000,000 115,000,000,000

156,726,500,000 156,726,500,000

239,963,728,801 239,963,728,801

172,800,000,000 172,800,000,000

172,800,000,000 172,800,000,000

B§u tu vao congty con

Cong ty TNHH San xuAtva Thuong mai Dai Phuc

Cong ty TNHH Thep Tay Nguyen

Cong ty TNHH M9t thanh vien Thep Phuc Tien

B§u tu vaocong ty lien k~t

Cong ty C6 phan Thep B~e Nam

BAll ttr vao cong ty con

Thong tin chi tiet ve cac cong ty con ella Cong ty VaGngay 31/12/2015 nhu sau:

Ten cong ty Noi thanh l~p va hoat Ty I~ bieu quyet Ty I~ Ioi Ich Heat d9ng chinhd9ng

Cong ty TNHH SanThanh ph6

xuat va Thuong maiH6 Chi Minh

95.83% 95.83%

Dai PMc

CongtyTNHH Thanh ph697.35% 97.35%

Thep Tay Nguyen H6 Chi Minh

Cong ty TNHH M9tThanh ph5

thanh vien Thep 100.00% 100.00%

Phuc TienHaN9i

San xufttvakinh doanh thep

San xuAtvakinh doanh thep

San xuAtvakinh doanh thep

B§u tu' vao cong ty lien k~tThong tin chi ti~t ve cae cong ty lien ket ella Cong ty VaGngay31/12/2015 nhu sau:

Ten eong ty Nai thanh l~p va hOi;lt Ty1~bi~u quy~t Ty 1~19i ich HOi;ltd9ng ehfnhd9ng ~

Cong ty C6 ph§nThep B~e Nam

Tinh D6ng Nai 48.00% 48.00%San xufrt vakinh doanh thep

5 . KHoAN PHAI THU KHAcH HANG31112/2015 01101/2015

VND VND

46,224,847,391 105,388,731,356

3,230,864 24,639,883,894

18,247,078,126

2,320,537,81~ 2'498,720,064~

2,557,769,561 632,947,298

41,343,309,147 59,370,101,974

60,475,353,722 64,489,707,379

106,700,201,113 169,878,438,735

a. Phili thu clla khach hang ngiin h:;tn

Cong ty CPD§u Tu Thuong Mi;liSMC

Cong ty TNHH Tan Tin Duc

Cong ty TNHH SX TM B~c Vi~t

C6ng ty TNHH TM DV D6 Nga

Cac d6itugngkhac

c. Phili thu clla khach hang la cac ben lienquan (chi ti~t t:;ti thuy~t minh s531)

- 16 -

CONG TY CO PHAN T~ BoAN THEP T1EN LENG4A Khu ph6 4, Phuong Tan Hiep, Thanh p116Bien Hoa, Tinh D6ng Bao cao tai chinhNai Cho ky k~ toan nr01110/2015 d€n 31112/2015

9 . TAl SAN CO DJNH HUU HiNH

Nha cira, v~t ki€nMay moe, thi€t bi

Phuong ti~n v~n tai, Thier bi, dung cu Hisan e6 dinhC{}ng

true truyen dful quanly kMe

VND VND VND VND VND VND

NGUYENGIA

sa dlfd§u ky 41,680,807,170 2,394,427,688 22,605,256,400 413,020,909 263,870,503 67,357,382,670

Mua trong ky 1,097,446,909 320,490,000 1,417,936,909

Tiing khac

Thanh Iy, nhuQTIgban (1,828,095,238) (l,828,095,238)

Giam khac

sa dir cuai ky 41,680,807,170 2,394,427,688 21,874,608,071 733,510,909 263,870,503 66,947,224,341

GM TRl HAO MON LUY Ktsa dlfd§u ky 4,216,723,483 1,985,956,394 13,620,840,710 309,038,745 263,870,503 20,396,429,835

Trich kh~u hao 1,III ,462,560 134,277,516 2,160,495,885 94,168,086 3,500,404,047

Ding khac

Thanh Iy, nhtrong ban (l,828,095,238) ( 1.828,095,238)

Giam khac

sa dir cuai ky 5,328,186,043 2,120,233,910 13,953,241,357 403,206,831 263,870,503 22,068,738,644

GM TRl CON L~I

sa dU'd§~ky 37,464,083,687 408,471,294 8,984,415,690 103,982,164 46,960,952,835

sa dir cuai ky 36,352,621,127 274,193,778 7,921,366,714 330,304,078 44,878,485,697

- 18 -

CONG TY CO poAN T~P BoAN THtP TIEN LENG4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng

Nai

Bao cao tai chinh

Cho ky k~ toantil' 0 III 0/20 15 d~n31/12/2015

10 . TAl sAN CO BINH VO HiNH

Gia tri quyen SIl dungPh§n mem may tinh C(>ng

d~t

VND VND VND

NGUYENGIA

se dU'ddu ky 66,494,044,627 83,500,000 66,577 ,544,62 7

Mua sam moiThanh ly, nhUQTIgban

se duocu6i ky 66,494,044,627 83,500,000 66,577,544,627 1GIA TRJ HAO MON L(JY KEs6 du diu ky 83,500,000 83,500,000

Trlch khau hao ~Thanh Iy, nhuongban

s6 du cu6i ky 83,500,000 83,500,000

GIA TRI CON L~I

se dU'ddu ky 66,494,044,627 66,494,044,627

s6 dir cu6i ky 66,494,044,627 66,494,044,627

11 . CHI PHi TRA TRU"OC

31112/2015 01/01/2015VND VND

a. Nglln han 41,480,196 250,096,462

Cong Cl,I, dung Cl,I xu&t dung 41,480,196 250,096,462

b. Dai han 506,066,703 586,103,398

Chi phi cong Cl,I dung Cl,I cho phan b6 506,066,703 586,103,398

547,546,899 836,199,860

- 19 -

CONG TY CO PHAN T~P sOAN THRP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh Dfmg Nai

Bao cao tiii chinh

Cho icy k~ toan tic 01110/2015 d~n 31112/2015

12. YAY VANQTJluE TAlCHINH

0110112015

Gia tr]sac6

kha nang tnt nlf

VND

Trong nam 31112/2015

Tang Giam Gia tr]sac6

kha nang tra nlf

VNDVND VND VND VND

a. Yay ng~n han

Yay Ngan hang 432,533,872,190 432,533,872,190 1,205,666,301,325 1,270,753,604,398367,446,569,117 367,446,569,117

Yay tt> chirc va ca nhan khac 16,543,863,857 16,543,863,857 309,769,651,207 315,959,687,773 10,353,827,291 10,353,827,291

449,077,736,047 449,077,736,047 1,515,435,952,532 1,586,713,292,171 377 ,800,396,408 377 ,800,396,408

13 . THUE VA cAc KHoAN pHAI NQP NHA NUOC

S6 phai thu d§ukyS6 phai nQP d§u

S6 phai nQP trongky S6 dli thuc nQPS6 phai thu cuoiky

S6 phai nQPcu6i

IcY trong IcY IcYVND VND VND VND VND VND

Thu~ Gia tri gia tang 103,121,036,956 103,121,036,956

Thu~ Thu nhap doanh nghiep 705,758 531,960,000 2,502,471,319 1,971,217,077

Thu~ Thu nh~p ca nhan 129,026,881 4,742,257,605 3,832,997,137 1,038,287,349

Cac IOC;lithue khac 9,000,000 9,000,000

705,758 129,026,881 108,404,254,561 109,465,505,412 1,971,217,077 1,038,287,349

Quyet toan thu~ cua Cong tysechiu su kiern tra cua co quan thu~. Do viec ap dung lu~t va cac qui dinh v~ thu~ d6i voi nhieu 10C;ligiao dichkhac nhau co the duoc giai thich theo nhieueach khac nhau,s6thue duoc trlnh bay tren Bao cao tai chinh co the bj thay d6i thea quy~t djnh cua co quan thu~.

- 20-

CONG TY CO PHAN T ~ BoAN TlIEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Bao cao tai chinh

Tinh U6ng Nai Cho icy k~ tom tir 01/10/20 15 d~n31112/2015

17 . VON cnu so nrrua) Bang dai chi~u bi~n dQng ciia van chiiSO'hnu

V6n dAu nr cua Chii Thang du v6n e6C6 phieu quy

Quy dAu ur phat Lei nhuan chua phanCon(J

so huu phAn trien . ph6i • to

VND VND VND VND VND VND

Til' 0110112014 B~N 31112/2014

Sa dtr dAu ky trmrc 806,856,880,000 11,786,620,483 (40,513,254,861 ) 12,614,680,651 56,142,757,818 846,887,684,091

Tang v6n trongnam

Uii/16 trong nam 46,137,035,187 46,137,035,187

Chi tra e6 rue namtruce

Hi phat hanh e6 phieu quy 9,956,774,670 40,513,254,861 50,470,029,531

s6 dll cu6i ky trurrc 806,856,880,000 21,743,395,153 12,614,680,651 102,279,793,005 943,494,748,809

Til' 0110112015 B~N 31112/2015

se duodAu ky nay 806,856,880,000 21,743,395,153 12,614,680,651 102,279,793,005 943,494,748,809

Tang v6n trongnam 39,598,760,000 39,598,760,000

Uiill6 trong nam (29,787,957,930) (29,787,957,930)

Chi tra e6 rue nam truce (120,284,448,000) ( 120,284,448,000)

Hi phat hanh e6 phieu quy (8,993,360,790) (8,993,360,790)

se dir cu6i ky nay 846,455,640,000 21,743,395,153 (8,993,360,790) 12,614,680,651 (47,792,612,925) 824,027,742,089

b) Chi ti~t v6n dftu til ciia chii so' hiruCuoi nam TYl~ Ufru nam TY l~

VND (%) VND (%)

V6n gop ella Ong Nguy@n Manh Ha 156,789,400,000 18.52% 149,323,240,000 18.51%

V6n gop eua BaPh;;tm Thj H6ng 95,898,420,000 11.33% 91,331,830,000 11.32%

V6n gop ella Gng Nguy@nVan Quang 79,792,900,000 9.43% 75,993,250,000 9.42%

V6n gop ella d6i tuQng khae 504,981,559,210 59.66% 490,208,560,000 60.76%

C6 phi~u quy 8,993,360,790 1.06% 0.00%

846,455,640,000 100.00% 806,856,880,000 100.00%

- 22-

CONG TY CO PHAN T~ DoAN THEP TIEN LEN -

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien

Hoa, Tinh D&ng Nai

Bao cao tai chinh

Cho ky k~toan til' 01110/2015 d~n 31/12/2015

c) Cac giao djch v~ v6n v6'i cac chu sO'htru va phan ph6i c8tire, chia IQ'inhusn3111212015 31112/2014

VND- VND

V6n d§u nr cua chusahtru 846,455,640,000 806,856,880,000

- v6n gop tldundm 806,856,880,000 806,856,880,000

- V6n gop tang trong nam 39,598,760,000

- V6n gop giam trong niim

- V6n gop cuoi ndm 846,455,640,000 806,856,880,000

C6 nrc, loi nhuan da ehia 120,284,448,000

d) cA phi~u ,<3111212015 01/01/2015 -'

r

s6 hrong c6 phieu dang ky phat hanh'-

84,645,564 80,685,688 ,,

s6 hrong e6 phieu aa ban ra cong chung 84,645,564 80,685,688 I

- cophieu ph6 thong 84,645,564 80,685,688 r,.,s6 luong eli phieuducc mua lai 1,460,000

~<,....

- c6phieu ph6 thong 1,460,000

se hrong eli phieu dang hru hanh 83,185,564 80,685,688

- c6phieuph6 thong 83,185,564 80,685,688

Menh gia eli phieu da hru hanh (VND) 10,000 10,000

e) Cac quy cong ty31/12/2015 Oi/01/2015

VND VND

Quy d§utu phat tri~n 12,614,680,651 12,614,680,651

12,614,680,651 12,614,680,651

18 . cAc KHoAN Ml)C NGOAI BANG CAN DOl KE ToAN

31112/2015 0110112015

USD USD'

c. Ngol;li tf cac 10l;li

D&ng Dollar My (USD) 53,625.66 129,961.44

19 . TONG DOANH THU BAN HANG vA CUNG cAp DlCH Vl)Til' 01/10/2015 d~n Til' 01110/2014 d~n

31112/2015 31112/2014

VND VND

a. Doanh thu

Doanh thu ban hang h6a 536,646,416,878 626,811,610,709

Doanh thu eung dp dichV\l 371,904,445 134,683,571

537,018,321,323 626,946,294,280

b. Doanh thu d6i v6'i cac ben lien quan(chi ti~t tl;li thuy~t minh s6 30) 273,965,796,536 231,535,761,315

- 23-

CONG TY CO PHAN T~P DoAN THEP TlEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Bao cao tal chinh

Hoa, Tinh D6ng Nai Cho ky k~ toantil' 01110/20 15d~n31112/2015

20 · cAc KHOAN GIAM TRU DOANH THUre 01110/2015 den Til' 01110/2014 den

31112/2015 31/12/2014

VND VND

Hang ban bi tra lai 136,385,382

136,385,382

21 · GIA VON HANG BANTtl' 01/10/2015 d~n Til' 01110/2014 d~n

31112/2015 31/12/2014

VND VND

Gia v6n cua hang hoa da:banI'

522,831,943,498 607,974,501,399 ~

Du phong giam gia hang t60 kho 46,819,858,323

569,651,801,821 607,974,501,399I

22 · DOANH THU HO~T DQNG TAl CHiNH,~

Til' 01110/2015 d~n Ttl" 0111012014 d~n31112/2015 31/1212014

VND VND

Lai ti~n giri, la:icho vay v6n 233,165,997 449,954,843

Lai tit thanhIy cac khoan dau tu ngan han, dai han 1,341,584,933

C6 nrc,lei nhuandiroc chia 14,179,456,186

Lai chenh lech ty gia phat sinh trongky 499,708,553

233,165,997 16,470,704,515

23 · CHI PHi TAl CHiNHTil 01110/2015 d~n Til 01110/2014 d~n

31112/2015 31/12/2014

VND",

VND

Uii ti~n vay 6,657,352,242 5,577,650,158

L6 do thanhIy cac khoan dau tu ngan han, dai han 2,233,204,158

L6 chenh lechtY gia phat sinh trongky 1,209,584,256 668,970,933

L6 chenh l~chtY gia do danh gia lai s6 du cuoiky 29,328,917 859,714,612

Hoan nhap/Du phong giam gia cac khoan dau nr 21,513,846,847 (190,352,279)

Chi phi tai chinh kMc 218,266,620 173,413,962

29,628,378,882 9,322,601,544

24 · THU NH~ KHAcTil 01110/20 15 d~n Til' 01/10/2014 d~n

31112/2015 31112/2014

VND VND

Thu nh~ptil thanhIy tai san 127,272,727

Thu nh~p khac 897,354,631 2,355,480,128

897,354,631 2,482,752,855

- 24-

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh D6ng Nai

Bao cao Hli chinh

Cho ky k~toan tir 01110/2015 d~n 31/12/2015

25 . CHI PHi KHAcTtl' 0111012015 dSn

31112/2015

Chi phi khac

VND

1,109,814,424

1,109,814,424

Til' 01/10/2014 dSn3111212014

VND717,160,416

717,160,416

26 . CHI PHi BAN HANG vA CHI PHi QUAN LV DOANH NGHI~P

Til' 01/10/2015 d~n Ttl' 0111012014 d~n

31/12/2015 3111212014

VND VND

a. Chi phi ban hang 6,508,240,453 5,257,254,852

Chi phi nguyen lieu, v~t lieu, d6 dung 36,052,027 75,368,285

Chi phi nhan cong 1,466,019,475 1,435,436,356 ..Chi phi khau hao tai san e6 dinh 415,874,754 267,120,828 ~

Chi phi dich VI,l mua ngoai 1,222,524,700 1,649,648,235 -'GChi phi khac bang ti~n 3,367,769,497 1,829,681,148

b. Chi phi quan Iy doanh nghi~p 11,880,282,350 5,507,393,205

Chi phi nguyen lieu, v~t li~u, d6 dung 191,022,029 4,1,141,962

Chi phi nhan cong 2,000,031,293 2,013,227,268

Chi phi khau hao tai san e6dinh 479,328,930 469,909,084

Thu~, phi, I~phi 1,000,000

Chi phi du phong 318,306,257 438,108,323

Chi phi djch VI,l mua ngoai 606,877,628 491,505,649

Chi phi khac bang tien 8,283,716,213 2,053,500,919

18,388,522,803 10,764,648,057

27 . CHI PHi SAN XUAT KINH DOANH THEO YEU TO

Hoat dQng cua congty chu y~u la hoat dQng thuong mai, vi vay Congty khong thuyet minh chi phi san xUc1tkinh

doanh thea y~u t6, doda thuyet minh cac y~u t6 cuachi phi ban hangva chi phi quan 19doanh nghiep tai Thuyetminh s6 26

28 . THUE THU NH~ DOANH NGHI~P

Thu~ thu nh~p doanh nghi~p hi~nhanhTII 01110/20 15 d~n

31112/2015

T6ng lot nhuan kS toantruaethuS

Cae khoan di~u ehinh tang

- Chi phi khOng hr7p l¢

Cae khoan di~u ehinh giam

- C6tuc, i< linhu(m dU9'Cchia

- Lai dcmh gia l(li tY gia cU6ikY

VND

(80,766,061,361 )

13,216,112,515

]3,216,112,515

- 25-

re 01110/2014 d~n31/12/2014

VND

17,120,840,234

4,772,181,938

4,772,181,938

(14,196,917,321)

(/4,179,456,186)

(17,467,135)

CONG TY coPHAN T~P f)oAN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHea, Tinh D6ng Nai

Bao clio tal chinh

Cho ky k€ toan tll' 01110/2015 den 3J112/2015

Tf,ng thu nhap tinh thu€

Thu€ suatThu€ thunhap doanhnghiep hien hanh

Chi phi thu€ Thunhapdoanh nghiep tinh trenthu nhap chiuthu€narnhi~n hanh

Di~u chinh chi phi thu€ Thu nhap doanh nghiep

(67,549,948,846)

22%

Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh

29 . CONG CV TAl CHiNH

Cac loal congCl,l tili chinh ciia CongtyGia tri sf, k€ toan

7,696,104,851

22%

1,693,143,067

113,009,612

1,806,152,679

01/01/201531/12/2015

VND VND VND VNDGia g6cGia goc Du phong

Hi san tili chinhTi~n va cac khoannrong duong ti~nPhai thu khach hang,phai thu khacPhai thu v~ eho vayngin han

DAutu ngan hanDAunr dai han

44,622,743,502 103,237,874,216

108,500,055,935 196,008,960,069

342,810,458 8,683,906,788

22,891,137,316 (6,309,869,851 ) 21,581,093,216

176,356,747,211 (6,309,869,851) 329,511,834,289

~1,l'phong

(4,192,381,291)'I

(2,777,669,251)

(6,970,050,542)

31112/2015

Gia tri sf, k€ toan

VND VND

NQ'phai tra tai chinh

Yay va no

Phai tra nguoi ban, phai tra khac

Chi phi phai tra

377,800,396,408

85,345,143,157

421,837,309

463,567,376,874

01/0112015

449,077,736,047

71,681,480,949

520,759,216,996·

Thong tu210/2009/TT-BTC va cae quy dinh hi~n hanh yeu cAutrinh bay Bao eao tai chinh va thuy€t minh thong tind6i v6i eong el,ltai ehinh nhung khong dua ra cae huang dfrntuangduang eho vi~e danh gia va ghi nh~n gia tri h9'P19 cua cae tai san tai ehinh vang phai tra tai chinh, ngol;litrlr cae khoan trich I~p dl,l'phengng phai thu kh6 doi va d1,l'pheng giam gia cae khoim dAutu cMng khoan dll duge neu chi ti€t tl;licae Thuy€t minh lien quan. Vi v~y, Cong tychua danh gia gia tri hgp19 cua tai san tai ehinh vang pMi tra tai ehinh tl;lingay k€t thue nien dQk€ toano

Quan Iy rui ro tai chinh

Rui ro tai chinh eua Congty bao g6m rui ro thi truOng, riJi ro tin dl,lngva rui ro thanh khoan. Cong ty dll xay d1,l'ngh~th6ng kit~msoat nhim dam bao S1,l'can binga mue hgp19 gifra chi phi rui ro phat sinh va chi phi quan19 riJi roo BanGiam d6e Congty e6 traeh nhi~m thee d5i quy trinh quan19 rui ro d~ dam bao Sl,l'can bing h9'P19 giu'a rui ro vaki~m soat rui roo

- 26-

CONG TYcoPHAN T~P DoAN THEP TIEN LEN

G4A Khu ph5 4, Phuong Tan Hiep, Thanh ph5 BienHca, Tinh f)6ng Nai

Bao cao tili chinh

Cho ky ke toan til 01110/2015 d@n31112/2015

Rui TO th] truang

HO<;1tdQng kinh doanhcua Congty se chu y@uchiu rui ro khi co su thay d6i v€gia, 15'gia h5i doai va li'lisuck

Rui ro v€ gia:

Cong ty chiu rui ro v€ gia cua cac cong cu v5n phat sinh til cac khoan d~u nr c6 phieu ngan han va dai han do tinhkhong chic chin v€ gia nrong lai cua c6 phieu d~u nr. Cac khoan d~utir c6 phieu dai han duoc nim giG"voi m\ICdichchien hroc lau dai, tai thai dit~mk€t thuc nam tai chinh Cong ty chua CO'k€ hoach ban cac khoan d~utu nay.

Rui ro v€ 15'gia h5i doai:

Cong ty chiu rui ro v€ 15' gia do gia tri hQ'Ply cua cac lu6ng ti€n trong tuong lai cua mQt cong Cl,ltai chinh se bi@ndQng theo nhUng thay d6i cua15' gia ngo<;1it~ khi cac khoan yay, doanh thu va chi phi cua Cong ty dugc.thVc hi~nb&ngdon vi ti€n t~ khac v6i d6ng Vi~t Nam.

Rui ro v€ li'lisukI

-\

~Cong ty chiu rui ro v€ li'li suAt do gia tri hQ'PIy cua cac lu6ng ti€n trong tuong lai Clla mQt cong Cl,ltai chinh se bi€ndQng theo nhUng thay d6i cua Uli suAt thi trubng khi Congty CO'phat sinh cac khoan ti€n gi'ri CO'ho~c khOng CO'kyh?n, cac khoari yay va ng chiuHii suAt tha n6i. Congty quan Iy rui ro li'li suAt b&ng cach phan tich t1nh hinh c<;1nhtranh tren thitrubngd~ CO'dugc cac li'lisuat CO'Igi cho ml,lCdich cua Cong ty.

RiU TO tin ([[,mg

Rui ro tin dl,lng la rui ro rna mQt ben tham gia trong mQt cong Cl,ltai chinh ho~c hQ'p d6ng khong CO'kha nang thl,l'chi~n dugc nghlaVI,1 cua mlnh dan d@nt6n that v€ tai chinh cho Congty. Cong ty CO'cac rui ro tin d\lng til' hO<;1tdQngdQng san xuftt kinh doanh (chu y€u d5i v6i cac khoan phai thu khach hang) va hO<;1tdQng tai chinh (bao g6m ti€n gU'ingan hang, cho yay va cac cong Cl,ltai chfnh khac).

TiT 1 nam Tren 1 namtra xu5ng d€n 5 nam

VND VND

T~i 31112/2015

Ti€n va cae khoan 44,622,743,502

tuong DUongti€n

Phai thu khach hang, 108,500,055,935

phai thu khacPhai thu v€ cho yay 342,810,458

ngin h?n

f)~u tu ngin h<;1n 16,581,267,465

f)~u tu dai h<;1n

170,046,877,360

T~i 0110112015Ti€n va cac khoan 103,237,874,216

mong DUong ti€nPhai thu khach hang, 191,816,578,778

phai thu khac

Tren 5 nam CQng

VND VND

44,622,743,502

108,500,055,935

342,810,458

16,581,267,465

170,046,877 ,360

103,237,874,216

191,816,578,778

- 27-

CONG TY CO PHAN T~P f)oAN THEP TlEN LEN

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh f)6ng Nai

Bao cao,tai chinh

Cho ky k~ toantu 01110/20 15 d~n31/12/2015

Phai thu v~ eho vayngan han

f)~u tu ngan han

f)~u illdai han

8,683,906,788 8,683,906,788

18,803,423,965 18,803,423,965

322,541,783,747322,541,783,747

Riii TO thanh khoan

Rui ro thanh khoan la rui ro Congty g~p kh6 khan khi thuc hien cac nghlaV\I tai chinh do thieu v6n. Rui1'0 thanhkhoan cua Congty chu y~u phat sinhtir vi~e cac tai san tai chinh va no phai tra tai chinh e6 cac thoi diem dao hankhac nhau.

Thoi han thanh toan cua cac khoan no phai tra tai chinh dua tren cac khoan thanh toan du kien theo hopd6ng (tren 'I

co sadong ti~n cua cac khoan g6e) nhu sau:

ro 1 nam Tren 1 namtro xu6ng d~n 5 nam

VND VND

T~i 31112/2015Yay va n9' 377,800,396,408

Phai tra ngu6"iban, 85,345,143,157phai tra khae

Chi phi pbai tra 421,837,309

463,567,376,874

T~i 0110112015Yay va n9' 449,077,736,047

Phai tra ngu6"iban, 71,681,480,949phai tra kMe

Chi phi phai tra

520,759,216,996

NTren 5 nam Ci.)ng

VND VNDL

-l377,800,396,408

::;:

85,345,143,157

421,837,309

463,567,376,874

449,077,736,047

71,681,480,949

520,759,216,996

Cong ty eho r~ng mue di.)t~p trung rui ro d6i v6i vi~e tra n9' la th~p. Congty e6 kha nang thanh toan e:k:khoan nQ'd~n h<;lntll' dong ti~n tll' hO<;ltdi.)ngkinh doanh va ti~n thu til' cae tai san tM ehfnh daoh<;ln.

30 . NuiJ'NG SV KItN PHAT SINH SAU NGAy KET THUC KY KE ToAN NAM

Khong e6Sl! ki~n trQng y~u nao xay ra sau ngay l~p Bao eao tai ehinh doi hoi dU9'edi~u ehinh hay eong b6 tren Bao

eao tai ehinh.

31 . BAo cAo B(> PH~N

HO<;ltdi.)ngthuang m<;liehi~m tren 90%1)' trQng toan bi.)hO<;ltdi.)ngeua Congty va ehu y~u di€n ra tren Hinhth6 Vi~tNam, do d6 Cong ty kh6ng I~p bao cao bi.)ph~n thea linh VIlekinh doanh va khu VIledia I;'.

32 . NGHltP Vl) vA s6DU VOl cAc BEN LIEN QUAN

- 28-

CONG TY CO PHAN T~P DoAN THlip TlEN LEN

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Bao cao Uli chinh

Hoa, Tinh D6ng Nai Cho ky k~ toan ur 01110/2015 d~n 31112/2015

Trong,k~1Cling, tl! co g,iao dich va! cdc ben lien g,uan nhu: sau:Tll' 01110/2015 d~n Ttl' 01110/2014 d6n

M6i guanM 31112/2015 31112/2014

Doanh thu ban hang, cung dp djch v\l

Cong ty TNHH Thep Tiiy Nguyen Congty con 67,856,208,895 109,569,206,205

Cong ty TNHH San xuat va Thuong mai DaiCong ty con 120,688,405,584 78,505,699,904

Phuc

C6ng ty TNHH Mot thanh vien Thep PhucCong ty con 164,639,086 16,946,879,630

Ti~n

C6ng ty TNHH San xuM va Thuong mai Phuc C6ng ty con gian4,409,488,114

Ti~n Hung Yen ti~p

C6ng ty C6 phan Thep B~c Nam Cong ty lien k~t 80,847,054,857 26,513,975,576

Mua v~t to', hang hoa, djch V\l~

C6ng ty TNHH Thep Tiiy Nguyen Cong ty con 64,333,742,172 37,688,714,684 1

C6ng ty TNHH San xuat va Thuong mai DaiB

PhucCong ty con 64,197,021,007 75,418',432,423 ,

~-z

Cong ty TNHH Mot thanh vien Thep PhucC6ng ty con 26,769,856,676

Ti~n

C6ng ty C6 phan Thep B~c Nam Cong ty lien k~t 57,374,152,481 38,403,527,732

sa du: vui cac ben lien g,uan tai ng,al! kit thuck~ ki loan:

M6i guan h~ 31112/2015 01/0112015

Phii thu ti~n hang

C6ng ty TNHH Thep Tay Nguyen C6ng ty con 19,554,171,564 12,436,295,783

C6ng ty TNHH San xu~t va Thuong m~i D~iC6ng ty con 538,940,728

Phuc

C6ng ty TNHH Mot thanh vien Thep PMcC6ng ty con 18,597,701,988

Ti~n

C6ng ty TNHH San xu~t va Thuong m~i Phuc C6ng ty con gian4,610,436,925

Ti~n Hung Yen ti~p

C6ng ty C6 ph~n Thep B~c Nam C6ng ty lien k~t 35,771,804,505 33,455,709,608

Phii thu khac

C6ng ty TNHH Thep Tay Nguyen C6ng ty con 714,583,380 1,495,551,247I

C6ng ty TNHH San xu~t va Thuong m~i D~iC6ng ty con 3,719,095,709

Phuc

C6ng ty TNHH M9t thanh vien Thep PhucC6ng ty con 6,732,633,661

Ti~n

C6ng ty c6 ph~n Thep B~c Nam C6ngty lien k~t 439,220,775 2,113,463,058

Phii tri nha cung dp

C6ng ty TNHH San xu~t va Thuong m~i D<;tiC6ng ty con 13,939,448,972

Phuc

- 29-

CONG TY CO PHAN T~P 1l0AN THEP TIEN LEN

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh D6ng Nai

Bao cao tai chinh

Cho ky ketoan til' 01 II 0/20 15 den31112/2015

Phai tra khac

Cong ty TNHH MQt thanh vien Thep PhucTien

Cong ty con 79,684,471 70~184,471

Cong ty TNHH Phuc Tien Hai PhongCong ty con gian

tiep

CM tich HDQT

T6ng Giam D6c

10,000,000 10,000,000

Ong Nguysn Manh Ha

Ba PhamThi H6ng

5,094,330,000

4,519,341,500

Ti~n yay phai tra

Ong Nguyen Manh Ha

Ba Pharn Thi H6ng

chu tich HDQT

T6ng Giam D6c

1,701,518,738

1,871,451,392

812,801,124

11,300,920,721

Giao die" vui cae bbl lien quan khac II/HI'Sau:

Thu nhap cua Ban T6ng Giam d6c va HQid6ng Quan tri

Til' 01110/20 15 den31112/2015

Til' 01110/2014 den31112/2014

864,942,044 785.,558,167

33 . soLl~U SO SANH

- S6 li~u so sanh la s6 lieu tren Bao cao tai chinh cho nam tai chinh ket thuc ngay 31 thang 12nam 2014, aa duockiem toan boi Cong ty TNHH Hang Kiem toan AASC.

- Narn 2015, Cong ty thay d6i Che dQ keroan Doanh nghi~ptir Quyet dinh s615/2006/QD-BTC ngay 20103/2006sang Che dQ ke toan Doanh nghi~p theo thongtu 200/20 14/TT-BTC ngay 22112/2014 cua BQ tai chinh. Do d6, mQts6 chi tieu tren bao cao tM chinh nam 2014 dil duQ'c Cong ty l~p l~i theo thong tu s6200/20 14/TT-BTC d@ lam s6

li~u so sanh v6'i s6 li~u nam nay, chi tiet nhu sau:

Nam tai chinh k~t thuc ngh 31112/2014

135 Phai thu ve cho vayngin hl,ln

136 Phiii thu khac

155 Hi san ngin hl,lnkhac

319 Phai tra ngin hl,lnkhac

320 Yay va nQ'thue tai chinh ngin h~n

418 Quy dAutu phat tri@n

Quy dlJ phong tM chinh

Theo Bao cao lli~u chinh Phan lo~i l~i

tru'o'c dayVND VND VND

8,683,906,788 8,683,906,788

22,800,568,203 3,329,953,131 26,130,521,334

12,013,859,919 (12,013,859,919)

22,099,420,884 (12,113,721,845) 9,985,699,039

436,964,014,202 12,113,721,845 449,077,736,047

5,991,726,141 6,622,954,510 12,614,680,651

6,622,954,510 (6,622,954,510)

116Thj Kim Dung

Nguai l~p

D6ng Nai, ngay 04 thang 02 niim 2016

Ke toan truang T6ng Giam D6c

- 30-

CONG TY coPHAN T~P BoAN THEP TlEN LEN

G4A- KP4 - P.Tiin Hi~p - Bien Hoa - Bang NaiBao cao tai chinh

Cho leY k~ toan tir 01/10/2015 d~n 31112/2015

Kinh girl : UY BAN CHUNG KHoAN NHA NUOC-soGIAO DICH CmJNG KHoAN TP HOcHi MINH

V@viec : Giai trinh chenh I~ch s6 lieu tren bao cao k~t qua boat dQngkinh doanh quy 4 nam 2015 va cungky nam truce :D . tl. h a~an vi In an~

CIDTlEU Ma Thuyet Qiiy 4-2015 Qiiy 4-2014 Chenh l~ch Nguyen nhan

s6 minh

1 2 3 4 5 6~(4-5) 7

1. Doanh thu ban hang va cung dip djchVl.l 01 19 537,018,321,323 626,946,294,280 (89,927,972,957) Do tinh hinh kinh te xii hQi nam 2015 vfut con kho

khan, nen nhu du v~ nguyen v~t lieu cho cac cong

trinh d~u nr giam manh d~n d~n doanh thu ban hang

giam manh so voi cungleY nam truce,

2. Cac khoangiam tnr doanh thu 02 20 136,385,382 - 136,385,382

3. Doanh thu thuftn ban hang va cung cAp'dichVl.l 10 536,881,935,941 626,946,294,280 (90,064,358,339)-

4. Gia v6n hang ban 11 21 569,651,801,821 607,974,501,399 (38,322,699,578) Doanh thu giarn d~n d~n gia v6n ciing giam nrong

(mg.

5. L(;l'inhusn gQP v~ ban hang va cung cftp djchVl.l 20 (32,769,865,880) 18,971,792,881 (51,741,658,761) Do~ thu gia~, g,iav6n giam va trieh dlJ phong hanghoa ton kho dan den Ic;rinhu~ gQP giam tuong (mg.

6. Doanh thu hoc;ttdQng tai ehinh 21 22 233,165,997 16,470,704,515 (16,237,538,518) Doanh thu hoc;ttdQng tai chinh giam so voi cungkYnam truoc la do quy 4 khong co ehia Ic;rinhu~nill

cac eong ty con.

7. Chi phi tai chinh 22 23 29,628,378,882 9,322,601,544 20,305,777,338 Chi phi tai chinh tang la do chenh I~ehtY gia tang dQbi~n d~n d~n 16tY gia khi t:it toan eong nc;rvoinh<lcung c§.p va do' phcit sinh trich l~p d\I phong cae

khoan dAutuillcona tv con.

Trangdo: Chiphi fa; vay 23 6,657,352,242 5,577,650,158 1,079,702,084

8. Chi phi ban hang 25 26 6,508,240,453 5,257,254,852 1,250,985,601

.., .. .. ., ... .-- .. ," ~1 "

9. Chi phi quan Iy doanh nghi~p 26 26 11,880,282,350 5,507,393,205 6,372,889,145

- 31 -

CHI TlEU Ma Thuyet Quy 4-2015 Quy 4-2014 Chenh I~ch Nguyen nhsn

s6 minh

1 2 3 4 5 6= (4-5) 7

10. LQ'inhuan thu§n tir hoat dC}ngkinh doanh 30 (80,553,601,568) 15,355,247,795 (95,908,849,363) M9t s6 nguyen nhan chu y~u neu tren nen d~n d~n

khoan 16 quy 4 nam 2015 la do congty trich l~p duphong giam gia hang t6n kho va trich l~p du phong

cac khoan dAunr vao congty con.

11. Thu nh~p khac 31 24 897,354,631 2,482,752,855 (1,585,398,224) Thu nh~p khac giam so vei cungIcy nam truce la do

Icy nay khong thanh ly tai san c6 dinh.

12. Chi phi khac 32 25 1,109,814,424 717,160,416 392,654,008

13. LQi nhusn khac 40 (212,459,793) 1,765,592,439 (1,978,052,232) Do nguyen nhan chu y~u tren nen d[n d~n 19i nhuan

khac cling giam nrong (mg.

14. TAng IQ'inhu~n k~ toan truce thu~ 50 (80,766,061,361) 17,120,840,234 (97,886,901,595) Do m9t s6 nguyen nhan chu y~u tren nen din dSn

t6ng loi nhuan kS toan tnroc thue 16 nrong (mg.

15. Chi phi thuS thu nhap doanh nghiep hien hanh 51 28 . 1,806,152,679 (1,806,152,679)

16. Chi phi thue thu nhap doanh nghi~p hom lc;ti 52 . . ...

17. LQ·inhu~n sau thu~ thu nh~p doanh nghi~p 60 (80,766,061,361) . 15,314,687,555 (96,080,748,916) Do m9t s6 nguyen nhan cM ySu tren nen din dSnIginhu~n sau thuS thu nh~p doanh nghi~p dIng 16tuong

--(mg.

Dii Thi Kim Dung

Nguai I~p S toan truOng T6ng giam d6c

- 32-