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CONG TY CP SADICo CAN THo
sii :.lJ#... / sADrco:o2oV/v c6ng bii BCTC c6ng ty m9
Qut 3/2020
cQNc HoA xA HQr cHU NGHIA vrpr NAMDQc lgp - TU do - Hanh phric
u2*og_1
Cdn Ttp, ngdy 30 thdng I0 ndm 2020
,A\
CONG BO THONG TIN DINH KY
' yJ3;13itrEffitilIi.Yiio,
1. T6n t6 chric: C6Nc TY CO puAN SADICo CAN THo- Md chimg khoan: SDG- Dia chi: 366E CMT8, P.Bti Hiru Nghia, Q.Binh Thriy, fp.Cdn Tho.- DiQn thoai li6n hQ: 0292 3884919- E-mail: [email protected]
2. NQi dung th6ng tin c6ng b6:
Z.l.Bito c6o tdi chfnh cdng ty mQ Quy 3 ndm 2020
2.2. GiAi trinh ch6nh l€ch lqi nhufln sau thu6 b6o ciro tdi chfnh Quy 3 ndm 2020 sovdi Quy 3 n6m 2019Id giim 18,460/o do:
- D,q 6nh hu&ng itai dich Covid-I9 n6n sin lugmg ti6u thp gihm, cu thti ld Doanh thugiim manh 36,54Yo; tuy nhi6n do ti6t kiQm chi phf, ho4t dQng hiQu qu6, ... n6n lqinhufln sau thu6 chi giim l8,46oh;
- Tuy nhi6n, lty ki5 hoat <lQng san xu6t kinh,doanh 9 th6ng dAu n6m thi Lqi nhufnsau thu€ nIm nay vdn cao hon cing kj,ndm trudc \d,40,92oh
3. Th6ng tin ndy dd dugc c6ng bri tr€n trang thdng tin diQn tri cta c6ng ty vdo ngiy3011012020 t4i ducrng dAn website: www.sadico.com.vn
Chring t6i xin cam k6t c6c thdng tin c6ng bd tr6n ctdy ld rhing sg thflt vd hoan toan chiutrrlch nhiQm trudc phdp luflt vO nQi dung th6ng tin c6ng b6.
* Tdi liQu itinh kim:Bdo cdo tdi chinh cdng ty me Quy 3 ndm 2020
Lru:- NhunAn- P.TCHC, P,KT- Website c6ng ty
CHU TIcnttD\t*{---
\rn t./
V*g {oAn
TY Co PHAN SADICo cAN THoDia chi :3668, C6ch Mang Th6ng Titm, P. Bni Hiru Nghia, Q. Binh Thriy, TP. CAn Tho
sO thuti : 18001 55452'el : 0292.3884919
77\f
BAO CAO TAI CHINHQay III ndm 2020
Ky ngdy 2811012020
cONc ry cO pnAN sADrco cAN rnoDia chi :366E CMT8, P. Bti Hitu Nghiq Q. Binh Thriy, TP. Can fnoDiQn tho4i :0292.3884354, Fax :02923821141
N,la s6 iThuv6t l
' mtnh^t 1.,.DO CUOI Ky
BAo CAo TAI CHINHQuy3-NIm2020
u6u s6 q-ota
56 ttAu nlm
BANG cAN oor rn roANTpi ngiy 30 th6ng 09 ndm2020
A. TAr sAN NcAN n4NI. Tiiin vi cdc khoin tuong tluong ti6n
lZ. Ca.^ khodn ruong rlucrng tiAn
II. DAu tu thi chinh ngin h4n
l. ChLrng khoan kinh doanh
2. Du phdng gidm giri chtrng khoiin kinh doanh (*)
3. D6u tu n6m gif d6n ngdy ddo han
III. Cric khoin phiii thu ngin h4n
l. Phai thu ngdn han cta kh6ch hdng
2.Trdtruic cho ngudi b6n ngln han
3. Phai thu nQi bQ ngin h4n
4. Phai thu theo ti6n d0 kti ho4ch hqp d6ng xdy dpng
5. Phai thu v6 cho vay ngan han
6. Phai thu ngin hqn kh6c
7. Dr,r phdng c6c khoan phii thu ngirn hqn kh6 ddi (x)
8. Tdi sdn thi6u cho xri lfIV. Hing tdn kho
l. Hdng t6n kho
2. Du phong giAm gia hdng t6n kho (x)
V. Tni sin ngin hgn khfcl. Chi phi trdr tru6c ngin h4n
2. Thu6 gi6 tr! gia t5ng dugc kh6u tru
3. Thui5 vd cdc khodrn khac phai thu Nha nuoc
4. Giao dich mua b6n lqi triii phi6u Chinh phir
5. Tdi san ngin han khiic
B. TAr sAlr onl HexI. C6c khoin phii thu diri hqn
l. Phai thu ddi han cia kh6ch hdng
. Tri trudc cho nguoi brin ddi han
3. V6n kinh doanh d don vi t uc tt rO"
4. Phai thu n6i b0 ddi han
5. Phai thu v6 cho ray aai'nan
6. Phai thu diri han khiic
7. Ds phdng phdi thu dai [an kh6 ddi (;)II. Tni sin cti dlnh
l. Tdi san cO ainl htu hinh "
- Nguy6n gi6
- Gi6 tri hao mdn lfiy k6 (*)
r00
iio-in
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130-ili
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133
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it4ijj'ioo)to)i"l,iiiliziq215
)rciri)iniri22i
,ba
v.3
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v.1
76.147.580.784
803.009.1s8
803.009.158
1.000.000.000
66.637.217.368
aa,.azi.i,nsii175.906.i;52.77 5
ltod.zao.sis.iotj
69.437.489.143
516.365.044
iio.:oi 044
1.000.000.000
74.128.741
74.128.741.583
rii,.sii.as2-6i'i
loa,.ii.i..gi|.i,ii
v.5
V.o
1.000.000.000
zs.ii,a.lio.ttizs.zGi.,see%i
sra.8B.40i
1.000.000.000
24.870t.304.601
zz.bC,.szo.ootq
+.:os.qro.o6 i
846.360.488
tj +si.8es.gaal
5o.sCo.+i{sgs
5o.iao,+:l.iei
los.eti.siiioi,s.s,ss.{lt
t.012.363.896
(2.s8s.899.960
42.047.171.1
42.047.171.10s
1.003.248.393
1.003.248.393
125.671.519.755 133.577.735.832
v.7
v.8
Y.t4
Page 1
v.9
l. Ti€n
t
CHi TIT,U
2. Tdi sdn
Nguydn gi6
cia trl hao mon ity k6 (ii3. Tdi san c6 ai*r v6 hinh
- Nguy6n gi6
- cia triiiuo mon iuy t6 1-i
III. B6t dQng sfrn tliu tu- Nguy6n gi6
Gi6 tri hao mdn lfly kO (*)
IV. Tli sin dO dang dii h4n
r. bni pni iin io6t, kinh doanh dd dang dni han
. Chi phi xdy dpg co bdn dd dang
V. Diu tu tii chinh dii h4n
il bil t" "ao
io"g ty co"
2. Edutu vdo c6ng ty li€n doanh, li6n ktitj. od, to gop
"6" "a"'a* uikh6;
4:'Du phd;s"ad" iii ai ir,i,r, dlli ti']. EA; t.,
"ffi sit a6n,idttil" iie.
Vl. Tei sf,n dii h4n kh6c
r . crii pr,i iia t ooC oai r,a,
2. Tii sin thurS thu nhflp hodn Qi1..-
i. rniEt Ui, v3i tu,'phg n:rg tt uv tfr6 aai nan
. Tdi sdn ddi han kh6c
S. I-qi th6 thuong mai
CQNG TAI SAN Q7O:100 + 200)
NGUON VON
C.Nq PHAI TRA
I. Nq ngln hqn
l. Phai tra ngudi b6n ng6n hqn
2. Ngudi mua trir ti6n trudc ng6n h4n
3. ThuC vir c6c khoirn phdi nQp nh?r nuoc
4. Phai tri ngudi lao dQng
5. Chi phi phii trn ngdn h4n
Pnai tra rOi UO ngin t e,z. iiiai tra in.o ti6n d0 ki5 hoach hqp dong xdy dsng
8. Doanh thu chua thuc hi€n ngin h4n
9. Phai trd ngin h4n khiic
10. Vay vd ng thu€ tdi chinh ngin h4n
I l. DU phong phdi tri ngan h4n
12. QuY khen thudng, phric lgi
13. Qui binh 6n gi6
14. Giao dlch mua b6n l4i tr6i phiiSu Chinh phri
II. Ng diri h4n
l. Phai tri nguoi b6n ati ha;
. Nguoi mua trd ti6n trudc ddi han
3. Chi phi phni trn dei han"
4. Phai tra nQi bO vA v6n kinh doanh
5. Phai t a nOi UO aai nan
, lThuv6t IMtrs0i ."-:*-ilHr!*l*** s5 cu6i trY 55 ttAu nem
99.856.000
(gr.siio.oool
224
,iizia227
22i)ng
iinnlisiitii)At
24,
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)si254
-isa
260
261
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iio
v.l0
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i.iaiiani;
57.485.335.162
53.251.820.004
4.233.515.158
1.548.967.225
945.115.501
603.851.:724
201.819.100.539
iit.its.isii,.taios.iil.aqs.z8;l.tii r|i rq.iis,i
io.ooo.ooo
3.946.167.399
i.ssz.i6a.6ioqo.qii.i8i
l39.gt44.O2O
ss. i os.ss3.+:z
54.184.238
s7.485.335.162
53.25t.820.004
4.233.515.158
1.963.659.087
1.346.486.212
617.172.875
88.300.161
82.978.
r .ooi.o,iti. ioi
363.054.334
n.nti.,iit.izi139.349.
90.000
201.405.488
oq.oiq.or z.sa0
442.185.306
v.1l
300
310
tiT"z't)3r3
314
ii5ii6-iti-lr8
i ie"
izntiriiiiiii-i),q
*o3lilita^.;JJJ
334
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v.l2V.riv.l4v.15
V.ro
v.l7v.t8V.l9a
v.20
Page 2
s.32r.382.000
ilfnh thu6 tdi chinh
I
a-I
1.
II
1
28 thdng la ndm 2020Nguoi lfp
r-1fu-\- .l
Huj,nh Th! Hgnh Phrtc
Q.TP K6 todn Tii chinh-wQudch Thu Hing
ki*(
ro\sgQle ilc'o pryAir
s4prc'o'..LXN THo ,
Page 3
cni rffiu Mf, s6Thuy6t
minh^t r.,.JO CUOI Ky 56 tIAu nrm
6. Doanh thu chua thyc hiQn ddi h4n 336
7. Phai tri ddi hpn kh6c
8. V;y "a
,q iile iai lr,irr, dai ha; 5.321.382.000
337
338 v.rSi,.r . ; ,:.y. lrat pnreu cnuyen dol
10. Cd phi6u uu tl6i
339
340 :
I 1. Thu€ thu nhfp ho6n lqi phdi tri12. Dg phdng phdi tri ddi hqn
341 '
342 :
13. Qu! ph6t tri6n khoa hgc, c6ng nghQ 343
D. voN cHU SO HOU 400 133.583.604.753 114.715.063.341
I. V6n chri s& hilu
L Viin g6p cua chri sd htu410 : 133.583.604.753 114.7t5.063.341
4rt Y.2t i 7r.399.970.000 67.999.970.000
- C6 phi6u phi5 th6ng c6 quydn bi6u quyilt
- uo pnleu uu oal
2. Thgngdu v6n cr5 phAn
3. Quy6n chgn chuyr5n il6i trai phi6u
4lla 71.399.970.000 67.999.970.000
4l lb4t2 V.2t (50.000.000) (s0.000.000)
413
4. Vtin kh6c cria chri sd hiiu 414 I-ili*i- "- -:i
6. ChCnh lQch tl6nh gi6 hi tai san
7. Ch6nh lQch r! gia hoi doai
416
qti8. QuI dAu tu ph6t tri6n 418 i v.21 1 2e.927.504.9601 2s.83s.920.722
9. Qug h5 trq sAp xi5p doanh nghiQp 419 i
10. Qu! kh6c thuQc v6n chri sd htui t. I-qi nhuin sau thuti chua phdn ph6i
420
421 Y.2t 3s.2s6.129.793 20.929.172.619
LNST chua phdn ph6i luy k6 di5n cu6i ky tnroc 42la : 4.446.010.143' 20.929.172.619
LNST chua phdn ph6i ky ndy 421b 30.850.119.650
12. Ngu6n v6n tlAu tu XDCB
I 3. Lqi ich c6 tt6ng kh6ng kirSm sorit
422
4ieII. Ngu6n kinh phi vA qui khdc 430
l. Ngu6n kinh phi 431
2. Ngudn kinh phl da hinh thanh TSCD
i6NC dONG iiCuON V6N @i0 =ioo-+ iooi'- 20r.Cr9.100.s39 203.015.22,4.9i5
432 :
440
CONG TY CO PHAN SADICo CAN THoDia chi : 366E CMT8, P. Bti Hitu Nghia, Q. Btnh Thriy, TP. Can fnoDi€n tho4i :0292.3884354, Fax : 0292.3821141
sAo cAo TAI CHINHQuf3-NIm2020
tvtSu s6 q-ozA
DN - rnr QUA HO4.T DQNG KrNH DOANHDon vi tinh : il6ng
Me irnuy6tCHi TITU
i]bffi'h th; ffi #r#;;rre.,ip aiiri d2. C6c khoin gi6m trri
3. Doanh thu thuin v6 Uen hirng vi cungc6p dlch vg
r ,.4. Ula von nang ban
5. Lqi nhu$n gQp brin hhng vir cung c5pdich vg
6. Doanh thu ho4t d6ng TC
7. Chi phi tdi chinh
- Trong dd : Chi phi ldi vay
8. Ph6n ldi 15 trong c6ng ty li€n doanh li6ntiit
9. Chi phi brin hing
10. Chi phi qudn lyi DN
I l. Lqi nhu{n thuin ti'hogt ilQng kinhh
12. Thu nhfp kt6c
1tCh#hikhil -
ii. di;h;6;"kffi -
is."i6,iiil;fi6; k5i;il i""o. tr,,5 *"
rb. cniphi thuri ruoN trig, t*tiz. cr,iprri irru6 rr.roN rroiin- rai
iC. Lqi rh;A; ;;; til,iiiin, "nff ao"on
nghiQp
r8-i aqi ;huAn';il;h;ilt; ;ds t#; *-is.z t-qi ntru6n sau ttru6 cua c6 aongi<trongiiim so6t
lg.Laics bin tr6n ;6 phi6;'2O.Ldisuy
gidm tr€n c6 phi6u
40.671.151.325 64.084.593.928 148.469.874.585 232,393,208.204ril - -- .l
2-1,8!6.a!"6_,3:63,. 1!:gea:!j_!:6e4i I l5:7 42102:254i 2023s7.t36.s68
QUf 3 Lty kii tU dAu ntrm tt6n cu6i quj nAy
I -rf l-si*l ------'---_.-"'.1-Ntrm nay I Ntrm trufc Ntrm nay Ntrm trufc
VI.I0l
02
10
ll20
2t
2?
23
40.671.t51.32s 64.084.593.928 t48.469.874.585 232.393.208.204
10.804.67 4.962, 12.390.139.234
66.s31.342 20.261.765
r .006.01 L019 r 1.605.97 5 .042
1.004.883.019 1.605.975.042
24
25
26
30
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se.d0.90;
5.837.962.542
1*_' -a640.699.661i
I2.990.520.2991
I
7.173.205.997,,\
2.318.000 r
".1I":9ee:919;
92.78-1_:0s0)j7.160.424.9471,
32.727,572.331
13.626.635.144
3.535.680.8 l7
3.5 34.5 52.81 7
t.s+t.sci,.itt6.131.079.356
35.t39.902.924
71.609.432
60.000
71.549.432,
35.2t1.4s2.3s6
30.035.471
9.s97.382.886
_5:5 _61-:!97.6635.560.709.896
2.387.639
7.505.971
24.178.045.7,
902.3 18.000
15:099:059
887.218.950
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60
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4.667.069.204 5.723.320.147
!.361.33_2:706, 3-.172.846.6t
30.850.119.650. 21.892.418.077
Nguoi l4p Q. TP x6 toen Tii chinh28 thdng I0 ndm 2020
Gi6m tISc
AIL -^-14-Qudch Thu HAng
o\\d-
%#Hu)nh Th! Hgnh Phfic
Page 4
'if-
coxc rv cO rnAn sADrco cAx rnoEia chi : 366E CMT8, P. Bti Hiiu Nghia, Q. Binh Thriy, TP. Can fnoDi0n thoai :0292.3884354, Fax :02923821141
BAo CAO TAI CHINH
Quy3-Ndm2020udu si5 q-o:a
DN - BAO CAO LUU CHUYEN TIEN TE - PPTT
Q.TP K6 to6n Tiri chinh
<-Jw_J -W
Nguoi lfpngdy 28 thdng l0 ndm 2020
Gi6m iISc#rriRx.rYl CON{I tv\:,c6rvo rico'psAiv
SADICO
Huj,nh Th! Hgnh Phrtc Qudch Thu Hing
Page 5
Vdn Crdng
coxc tv cO pnAx sADrco cAx rno tvtSu s6 Boe-DN
Dia chi :366E, CMT8, P. Bni Hfru Nghia, Q. Binh Thty, TP. CAn ThoEi0n thoai :0292.3884354, Fax : 0292.3821141
nAN THUYET MrNH BAo cAo rAr cniNnQu! III ndm 2020
r. o4c orflr HoAT D9NG1. Hinh thrfrc sO hftu v6n :
C6ng fy CO pnAn SADICO CAn Tho (sau <16y ggi t6t ld "c6ng ty") ld c6ng ty c6 phAn.
2. Linh vrSc kinh doanh :
Linh vuc kinh doanh cria c6ng ty ld sin xu6t c6ng nghi6p.
3. Nginh ngtrd kinh doanh :
Hogt dQng kinh doanh chinh cria C6ng ty ld: S6n xu6t bao bi, v6i dgt tir Plastic; Sin xu6t bao bi tir gi6y; Kinhdoanh vat liQu xdy dyng; Uy thSc xu6t nhap khAu; DAu tu kinh doanh b6t <tQng sin; In 6n; Kinh doanh, xu6t nhgpkhAu mdy m6c, thitit bl vd phu tirng ngdnh in, sau in vd m6y m6c thi6t bi phu tirng m6y m6c kh6c; Kinh doanh,xu6t nhap khAu bao bi, nhga, gi6y, php gia vd h6a ch6t ngdnh nhua cdc loai.
4. Chu k) sin xu6t, kinh doanh th6ng thulng :
Chu kj sin xuAt kinh doanh thdng thudng cria c6ng ty kh6ng qu| l}th5ng.
5. CAu trric cdng ty
C6ng ty chi <l6u tu viro C6ng ty CO pfran Xi Ming Tdy Dd c6 trp sd chinh tai Km 14, Qu6c lQ 91, phulng phu6c
Th6i, qufn 6 Mdn, thdnh ph6 CAn Tho. Ho4t ilQng kinh doanh chinh cria c6ng ty con ndy ld s6n xu6t xi mdng, v6ivd thpch cao. Tpi ngdy k6t thric kj,k6 to6n, tj' lp v6n g6p cta cdng ty tai c6ng ty con ndy ld 51,06" ,tj lQ quy6nbi€u quyt5t vd f! lQ phAn scr htu tuong rluong vli ty lQ v6n g6p.
6. Tuy6n fd vd t<na ning so sinh th6ng tin in tr6n 86o c{o tii chinh
C6c sri liQu tuong fng cira kj,tru6c so s6nh clugc v6i s5 tigu cira kj,ndy.
7. Nhin vi6n
Tai ngdy t<tit ttrtc ty ktit to6n c6ng ty c6 210 nh6n vi6n dang ldm viQc (s6 dAu n[m 1d,235 nh6n vi6n).
rr. NAM TAr cHir\H, Dof[ vI TrtN Tp STIDUNG TRoNG xf roAx1. NIm tii chinh
Bat dAu tri ngdy 0l/01 k6t thric vio ngdy 31/12 hing ndm.
2. Dol vi tidn tQ sfr dgng trong t<6 torin
Don vi ti6n tQ sri dung trong k6 to6n li Ddng ViQt Nam (VND).
rr. CHUAN MrI. c vA cut DQ Kf roAN Ar ngNcl. Ch6 dO t5 to6n 6p dgng
Cdng ty 6p dpng Ch6 dO kr5 to6n doanh nghiQp ViQt Nam tlugc ban hdnh theo Th6ng tu sO ZO0l2014/TT-BTCngiry 22 thing 12 nitm 2014 cta B0 Tdi chinh vd c6c Th6ng tu hu6ng d6n thgc hi6n ChuAn mUc k6 to6n vd Ch6dQ kti to6n cta BQ Tdi Chinh trong vi6c lpp vd trinh bdy 86o c6o tii chinh.
Page 6
Tuy6n b5 vd viQc tufln thfr Chu6n mqc k6 toin vi Ch6 dO k6 toin
Ban T6ng Gi6m d5c dim bio dd tu0n thri y6u cAu cria c6c ChuAn muc kiS to6n vi Ch6 dO t<15 torln doanh nghi€p
ViQt Nam rlugc ban hinh theo Th6ng tu s6 ZOOIZOI4/TT-BTC ngity 22 thing 12 ndm20l4 cfra B0 Tii chinh cfing
nhu c6c Th$ng tu huong d6n thUc hiQn ChuAn mUc ki5 to6n vd Ch6 d9 k6 toren cria B0 Tii Chinh trong viQc lfp vd
trinh biy 86o c6o tai chinh.
rv. cAc cniNH sAcH rt roAN Ap nuuc1. Ccr sO lflp 86o c6o tii chinh
B6o c6o tii chinh dugc lfp tr6n ccy sd kti to6n d6n tich (tru c6c th6ng tin li6n quan <li5n c6c lu6ng ti6n).
2. Cdc giao dich bnng ngo4i tQ
C6c giao dich ph6t sinh bing ngopi tQ <tugc chuy6n d6i theo f! gi6 tai ngdy ph5t sinh giao dich. 56 du c6c kho6n
msc ti6n tQ c6 gdc ngopi tQ t4i ngdy k6t thirc kj kii to6n clugc qui d6i theo ty gi|tai ngdy niy.
Ch6nh lQch tj gi5 phSt sinh trong ki,tir cAc giao dich bing ngo4i tQ dugc ghi nhpn vdo doanh thu ho4t dQng tiichinh hoflc chi phi tdi chinh. Ch6nh lech fi gi6 do dSnh gi6 l4i c6c khoin msc ti6n tQ c6 gtic ngo4i tQ tai ngdy k6t
thric kj,k6 to6n sau khi bi trt ch6nh lQch ting vd ch€nh lQch gi6m clugc ghi nh4n vdo doanh thu ho4t dQng tdi
chinh ho[c chi phi tdi chfnh.
Ty gilsir dsng d6 qui dOi cac giao dich ph6t sinh bing ngo4i tC le ti gi6 giao dich thUc t6 t?i thdi cli6m ph6t sinh
giao dich. Ty giegiao dlch thuc t6 AOi vOi c6c giao dfch bing ngo4i tQ dugc x5c clfnh nhu sau :
+ DOi v6i hgp d6ng mua b6n ngo4itQ Gqp dOng mua b6n ngoqi tQ giao ngay, hqp d6ng kj,hpn, hqp d6ng tucrng
lai, hgp d6ng quy€n chgn, hqp tt6ng ho6n AOi;: ta $ gi6 kf k6t trong hgp ddng mua, b6n ngopi tQ gita c6ng ty v6ingdn hdng.+ D6i vdi c6c khoin g6p v6n hoac nhfln v6n g6p : ld d gi6 mua ngopi te cria ngdn hdng noi c6ng ty mo tdi khoin-,1 a "d€ nhan v6n cta nhi cl6u tu tpi ngdy g6p v6n.+ D6i vdi nq phii thu : fj,gi5 mua cta ng6n hdng thuong mpi noi c6ng ty chi dinh kh6ch hdng thanh to6n tai thdi<liiim giao dich ph6t sinh.+ DOi v6i nq ph6i trh: ty gi|bbn cria ngdn hdng thuong mpi ncri c6ng ty dU ki6n giao dich tai thdi diiSm giao dichph6t sinh.
+ DOi vdi c6c giao dlch mua s6m tdi sin ho[c c6c chi phi dugc thanh to6n ngay bing ngo4i tQ fth6ng qua c6c tdikhoin phii tri) : ty gi6 mua cta ngAn hdng thuong mpi noi c6ng ty thUc hien thanh to5n.
Ty gi6st dqng Ai5 Aann gi|lai sti du c6c kho6n msc ti€n tQ c6 g6c ngo4i tQ tqi ngdy k6t thirc kj,k6 to6n tlugc
x6c dinh theo nguydn t6c sau :
+ D6i vdi c6c khoin ngopi tQ gdi ng6n hdng : ldty gi|mua ngo4i tQ cta ng6n hdng noi c6ng E md tii khoin ngopi
te.+ D6i vdi c6c khodn mpc ti6n tQ c6 g5c ngo4i tQ clugc phdn loai ld tdi sdn kh6c : ld $ gi6 mua ngopi tQ cria ng6n
hdng C6ng Thucrng ViQt Nam noi cdng ty thuong xuy6n c6 giao dich.+ OOi vOi c6c khoin msc tiAn tQ c6 gdc ngo4i tp <lugc ph6n loai ld nq phii tr6: ld ty gi|bin ngo4i tQ cta ngdn
hdng C6ng Thucrng ViQt Nam noi c6ng ty thucrng xuy6n c6 giao dich.
3. Tidn vir cic khofln tuong tlucrng tiiin.
Tidn bao gdm ti6n m{t, ti6n gti ngAn hdng khdng kj,h4n, ti€n clang chuy,5n. C6c kho6n tucrng clucrng ti6n ld c6c
khodn ctAu tu ng{n h4n c6 thdi h4n thu trOi ttrOng qu6 3 th6ng kC tir ngdy ddu tu., c6 khi ning chuy6n eOl O5 aang
thdnh mQt luong tiAn x6c dinh vd kh6ng c6 nii ro trong viQc chuyi5n AOi tnann ti6n tai th<ri di6m b6o c6o.
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Cdc khoin tliu tu tiri chinh
a) Cic khoin ttAu tu nim giii tl6n ngiy tl6o h4n
Khoin dAu tu <tug.c phdn lopi li nim git dtin ngiy tl6o han khi c6ng ty c6 f tlinh vd khi n[ng git tt6n ngiy tl6ohan. C6c khoan dAu tu nim git ct6n ngiy tt6o han bao g6m : c6c khoin ti6n grii ng0n hang
"O t y t p (bao gdm cn
c6c lopi tin phi6u, kj phi6u), tr6i phirSu, c6 phi6u uu tl6i b6n ph6t hinh bit buOc phai -ru 6i tai mot thli di6mnh6t Ainn trong-tuong lai vd cic khoin cho vay nim git d6n ngiy <16o han v6i mpc rlich thu lfli hdng lcj,vd c6ckhoin diu tu nim git d6n ngiy <t6o hgn kh6c.
Cic khodn dAu tu nim git diSn ngdy <16o han <tuqc ghi nhfn ban tliu theo gi6 g6cbao g6m gi6 mua vd c6c chi phili6n quan tti5n giao dich mua c6c khoin ttiu tu. Sau khi ghi nhfn ban <liu,
"a. ru,oan AAu tu nay duqc ghi nhan
theo gi6 tri c6 th6 thu h6i. Thu nhfp ldi tu c6c khoan tliu tu nim gifi d6n ngiy 116o hpn sau ngdy mua tlugc ghinhfn tr6n 86o c6o ktit qui kinh doanh tr6n co sd dp thu. Lii tlugc huong tru6c khi nim gifi rtuqc ghi gi6m tru vdogi6 g5c ei thdi ttiiSm mua.
$ri .9 c6c bing chung chic chin cho th6y mQt phdn hoflc toan b0 krhoan ttAu tu c6 th6 kh6ng thu hdi dugc vi s5t6n th6t dugc x6c ilinh mQt c6ch ding in cfly thi t6n th6t dugc ghi nhgn vio chi phi tdi chinh trong k! vd giim trutnrc ti6p gi6 tri <tAu tu.
b) Cdc khof,n tIAu tu vio c6ng ty con
Cgrg ty con li doanh nghiQp chiu sg ki6m so6t cria c6ng ty. ViQc kitim so6t dpt ilugc khi cdng ty c6 kh6 n6ngki6m so6t c6c chinh s6ch tii chinh vi ho4t clQng cria doanh nghiQp nhfn dAu tu nhim thu rtuqc lqi ich kinh 1i-tirc6c hopt tlQng cria doanh nghiQp 116.
Ghi nhQn ban ttdu
C6c khoin itAu tu vio c6ng ty con duqc ghi nhfn ban itAu theo gi6gSc,bao gdm gi6 mua ho{c khoan g6p v6ncQng c6c khoin chi phi li6n quan t4rc titip tli5n viQc ttAu tu. Trucrng hqp dAu tt bing tii sin phi ti6n te, gia pnikhoan ttiu tu ttuqc ghi nhfn theo gi|trihqp lf cria tii sin phi tidntQ tai ttrOi AiCm pnat sintr.
CO tric vi lqi nhuan cria cic k! trudc khi khoan.tliu tu tlugc mua hpch to6n gi6m gi6 tri cta chinh kho6n dAu tud6. C6 tuc vi lgi nhufn cfia c6c B 9au khi khoan tliu tu dugc mua tluqc ghi nhfn doanh thu. C6 ttc nhfn beng cOphi6u chi dugc theo doi s5 luqxg c6 phi6u tlng th6m, kh6ng ghi nhpn gi6 tri c6 phitiu nh4n rtugc.
Dgphdng tiin tluit cho cdc khodn ddu nrvdo cfing ty con
D1r phdng t6n th6t cho c6c khoin dAu tu vdo c6ng ty con ttugc trfch lap khi c6ng ty con bi l5 v6i mfc trich lppbnng ch6nh lQch gifia v5n g6p.thgc t6 cria c6c b6n t4i cdng ty con ve v6n cht sdlru thgc c6 nh0n v6i ty l€ g6pv6n cria c6ng ty so v6i t6ng s6 v5n-g6p thgc t6 cria c6c bCn iai c6ng ty con. N6u c6ng ty con li tt5i tuqmg f6i naoc6o tdi chinh hqp nh6t thi c6n cri d6 x6c ttinh du phdng t6n th6t li 86o c6o tii chinh hqrp nh6t.
T[ng, giim s5 dp phdng t6n th6t dAu tu vio c6ng ty con cin ph6i trich lpp t4i ngiy k6t thric lc] kti to6n vi tluqc ghinhfn vio chi phi tii chinh.
c) Cic khof,n tlAu tu vio c6ng cg v5n cfia tlon vi khdc
DAu tu vdo c6ng cp vtin cta doen vi kh6c bao gdm c6c khoan <tiu tu c6ng cp vtin nhtmg cdng ty kh6ng c6 quy6nki6m soit, tlOng ki6m so6t ho[c c6 6nh huong rt6ng k6 eoi voi b6n dugc aAo to.
C6c khoan dAu tu vio c6ng cp v5n criadon vi kh6c tluqc ghi nhfn ban dAu theo gil gSc,bao gdm gi6 mua hoflckhoin g6p vtin cQng c6c chi phf t4rc ti6p li6n quan d6n hoat t1Qng ttAu tu. C6 ttc valqi nhufn cria c6c lc! tru6c khikhoin ttiu tu dugc mua tlugc hpch to6n gi6m giltrictachinh ruroan diu tu d6. C6 tric vi lqi nhuan cria c6c lcj,sau khi khoin dAu tu dugc mua kh6ng ghi nhpn gi6 tri c6 phiiiu nhfln tlugc.rlugc ghi nhfn doanh thu. C6 tuc tlugcnhfn b[ng c6 phil5u chi <iugc theo d6i s5 luqng c6 phiriu t[ng th6m, kh6ng ghi nhfn gi6 tri c6 phitiu nhfn tlugc.
Dlr phdng tiin tluit cho cdc khodn eldu nr vdo cdng cq viin ct)a iton vi khdc cfugc trich lQp nhu sau :+ Edi vdi khoan tl0u tu vio c6 phi6u ni6m yiit ho6c gi6 tri hqp ly khodn dAu tu tlugc x6c tllnh tin cfy, viQc l6p duphdng dya h6n gi6 thi truong cria cO phiiSu.
Page 8
+ DOi vdi kho6n dAu tu kh6ng x6c dinh tlugc gi6 trl hqp lf tai thoi di6m b6o ciio, viQc lap du phong ducr. c thgchi6n c6n crt vdo kho6n 15 cria b6n <tucv. c dAu tu v6i mftc trich l4p bing ch6nh l6ch gitra vtin g6p thuc t6 cria c6c b6nt4i <lon vi kh6c vd v5n chtr sd hfiu thuc c6 nh6n v6i f! l€ g6p v6n cta c6ng ty so vdi tdng s6 viin g6p thyc ti5 criac6c bdn tpi tlon vi kh6c.
Tdng, gi6m s6 dg phong t6n thAt dAu tu vdo cdng cu v6n cria dcrn vi kh6c c6n trich l{p tai ngdy k{5t thric k} k6to6n clugc ghi nhfn vio chi phi tii chinh.
C6c khoin phfli thu
C6c khoin ng ph6i thu <lugc trinh bdy theo gi6 tri ghi sO tru ai c6c khoin dy phong phii thu kh6 ddi.
ViQc ph6n loai c6c khoin phii thu ld ph6i thu kh6ch hdng, ph6i thu nQi bQ vd phii thu kh6c <lugc thuc hiQn theonguydn tic sau :
- Phii thu khrich hdng phin 5nh cilc khoAn ph6i thu mang tinh ch6t thucrng mai ph6t sinh tri giao dich c6 tinh ch6tmua - b5n gita c6ng ty vd ngudi mua ld dcrn vi dQc lfp v6i c6ng ty, bao g6m ci c5c khoin ph6i thu vd ti6n b6nhdng xu6t khAu iry th5c cho <lon vi kh6c.- Phii thu kh6c phin 6nh chc khoin phii thu kh6ng c6 tinh thuong mpi, kh6ng li6n quan <ltin giao dich mua - b6n.
Dp phdng phii thu kh6 ddi duqc hp cho tirng khoin no phdi thu kh6 tldi cdn crl vio tui5i ng qu5 h4n cia cdckhoin no ho{c du ki6n mric t6n th6t c6 th6 x6y ra, cg th6 nhu sau :
- OOi vOi ng ph6i thu qu6 han thanh to6n:
+ 3oyo gi5 trf d6i v6i khoan no phai thu qu6 h4n tir 06 th6ng <l6n du6i 0l n6m.
+ 50% gi6 trf d6i v6i kho6n no phii thu qu5 h4n tir 0l nim d6n dudi 02 n6m.
+ 70% gi6 tri OOi vOi khoin nq phii thu qu6 han tir 02 nim <t6n dudi 03 nim.+ IOO%o gi6 tri AOi vOi khoin nq ph6i thu qu6 han tr6n 03 nim.- OOI vOi ng phii thu chua qu6 hpn thanh to5n nhung kh6 c6 khi ndng thu h6i : cdn cr? vio dg kirin mric t6n th6tae tap du phdng.
Tdng, gi6m s6 du du phdng no phii thu kh6 ildi cAn phii trich lfp lai tpi ngdy k6t thfc k] k€ to6n clugc ghi nh6nvdo chi phi quin lf nghiQp.
Hirng tdn kho:
Hdng t6n kho duoc ghi nh4n theo gi6 th6p hon gifr gi6 g6c vd giirtrithuAn c6 thi5 thgc hiQn dugc.
Gi6 g6c hing tdn kho ducrc x6c dinh nhu sau :
- Nguy6n vat li6u, hdng h6a : bao gdm chi phi mua vi c6c chi phi li6n quan truc tirip kh6c ph6t sinh di5 c6 dugching t6n kho o <lia cli6m vd tr4ng th6i hi6n tai.- Thdnh phAm : bao gdm chi phi nguy6n v4t liQu, nhdn cdng truc ti6p vd chi phi s6n xudt chung c6 li€n quan trgcti6p ducr. c phdn b6 dpa tr6n mric dQ ho4t dQng binh thudng.- chi phi san xu6t kinh doanh dd dang : chi bao g6m chi phi nguy€n v6t liQu chinh.
Giri xu6t kho tlugc tinh theo phucrng ph6p binh quan gia quydn, dugc hach to6n theo phuorrg ph5p k6 khai thuongxuy€n.
Giri tri thuAn c6 thi5 thuc hiQn dugc ld gi6 b5n u6c tinh cta hing tiin kho trong kj, s6n xu6t, kinh doanh binhthuong trir chi phi u6c tfnh d6 hodn thdnh vi chi phi u6c tinh cAn thi6t cho vigc tieu thp chfing.
Dg phdng giAm gi6 hdng-t6n kho du-o. c l6p cho tirng m{t hdng t6n kho c6 gi6 glc lcrn hon gi6 tri thuin c6 thii thuchi6n tlu-o. c. T6ng, gi6m s6 du du phong gi6m gi6 hing t6n kho cAn ph6i trich lap tai ngdy ktt thtc kj k6 toSn dugcghi nhan vdo gi6 v6n hdng b5n.
Page 9
7. Chi phi tri trudc
Chi phi tri tru6c bao g6m c5c chi phi thuc t6 da ph6t sinh nhung c6 li6n quan rttin k6t qu6 hopt <lQng s6n xu6t kinhdoanh cria nhi6u k! kO to6n. Chi phi tri tru6c cta c6ng ty chri ytiu g6m c6c chi phi sau:
TiAn thuA diit vd chi phi bdo hidm chdy n6 bdt bu\c trd trrdc:Ti6n thu6 tt6t ld khoin tiAn C6ng ty thu€ d6t cria UB dang sri dgng.=; chi phi bio hi6m ch6y n6 ld khoin chi bitbuQc cho ho4t il6ng sAn xu6t cria C6ng ty. Cic chi phf tri tru6c ndy du<rc phdn b6 theo phucrng ph6p <lucrng th6ngtucrng fng v6i thdi gian sri dqng trong 12 th5ng.
C6ng c1t, dqtng cq:
C6c c6ng cg, dpng cp <ld dua vdo sft dpng dugc ph6n b6 theo phucrng phdp ctucrng thing tuong fng v6i thoi giansu dgng kh6ng qu6 36 th6ng.
Tii sin c5 Ainn
Tdi sin cO Ainn dugc th6 hi6n theo nguyCn gid trri hao mdn lfiy kt5.
Nguydn gi6 tei s6n c6 dinh bao g6m toin b6 c6c chi phi md COng ty ph6i bo ra rlti c6 <lugc tii sin cO ainn tinh cliinthdi di6m <lua tdi sin d6 vio tr4ng th6i sin sdng sir dpng. C6c chi phi ph6t sinh sau ghi nhdn ban <tAu chi <lugc ghit[ng nguyCn gi6 tdi sin c6 dinh n6u c6c chi phi ndy chic chin ldm t[ng lgi ich kinh t6 trong tucrng lai do sir dgngtdi sin tt6. Cric chi phi kh6ng th6a mdn <ti6u kiQn tr6n duo. c ghi nh6n ngay vdo chi phi sin xu6t, kinh doanh trongk,.
Khi tni sin c6 ilinh <luoc b6n hay thanh l1i, nguy6n gi6 vd gi|trihao mdn lfiy kti clugc x6a s6 vd ldi, l5 ph6t sinhdo thanh l;1i <lu-o. c ghi nhdn vdo thu nh4p hay chi phi trong kj,.
Tdi sin cO Alnn tluo. c kh6u hao theo phucrng ph5p clu<rng thing dga tr6n thdi gian hfiu dpng u6c tinh. Cp thC thdigian phdn bd nhu sau :
a) Tni sin cd itinh hfru hinh :
+ Nhd ctia, vft ki6n trirc : 06 - 30 n6m
+ M6y m6c vd thi.it bi : 05 - 15 n6m
+ Phuong ti€n v6n tii, truydn d6n : 04 - l0 ndm
+ Thi6t bi, 4ung cp quin ly : 07 - 08 n[m
b) Tni sin c5 itinh v6 hinh :
+ Phin mdm m6y tfnh (Bravo) : 02 nim
Cic khofln nq phrii trf, vir chi phi phii triCric kho6n nq ph6i tri vi chi phi phii tri duoc ghi nhfn cho sO ti6n phAi tri trong tucrng lai li6n quan d6n hdngh6a vd dich vu tl6 nhdn cluoc. Chi phi phii tri ctugc ghi nhdn dua tr6n c6c u6c tinh hqp lf vA s6 tiAn ph6i tr6.
ViQc phdn loai c6c khoin phii tri ld ph6i tri ngudi b6n, phii tri nQi bQ vd ph6i tr6 kh6c dugc thgc hiQn theonguy€n t6c sau :
- PhAi tr6 ngu<ri b6n phin 6nh c6c khoin phii tri mang tinh ch6t thucrng m4i phSt sinh ttr giao dich mua hdng h6a,dich vu tdi sAn vd ngudi b6n ld dcrn vi dOc lflp vdi c6ng ty, bao g6m ci c6c khoin phii tri khi nhap khAu th6ng quangudi nh4n ty th6c.- chi phi phii tri phin 6nh c6c khoin phdi tr6 cho hdng h6a, dlch vu dd nhan rlugc tir ngudi b6n hopc d6 cung c6pcho ngudi mua nhtmg chua chi tri do chua c6 h6a dcrn ho{c chua dri h6 so, tdi liQu ki| to6n vd c6c kho6n ph6i tr6cho nguoi lao tlQng ve ti6n luong nghi ph6p, c6c khoin chi phi s6n xu6t, kinh doanh ph6i trich tru6c.
- phii tri kh6c phin 6nh c6c khoin ph6i tr6 kh6ng c6 tinh thucrng m4i, kh6ng li6n quan d6n giao dich mua - b6n,cung c6p hdng h6a, dich vu.
9.
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10.
C5c khoin ng phii tri vd chi phi phii tri dugc phdn lo4i ngin h4n vd ddi h4n tr€n Bing cdn AOi t6 to6n theo kj,hpn cdn lpi t4i ngdy k6t thric k! Kti to6n.
V5n chri sO hfru
V6n gdp c*o chil sd hiru
Vdn g6p cria chir sd hiru duoc ghi nhAn theo sti vi5n thUc ti5 dac g6p cria c6c cO d6ng.
Thqn7 dtr v6n cii phin
Thang du vtin cO phAn dugc ghi nhdn theo sd ch€nh l€ch gifra gilphhthdnh vd m6nh gi6 c6 phiiiu khi ph6t hinhlin dAu ho{c ph6t hdnh bO sung, ch6nh lQch gitra gi6tdiph6t hdnh vd gi6 tri s6 sSch cira cd phitiu qu} vd ctiLu phAnv6n cria tr6i phii5u chuytin d6i khi d6o h4n. Chi phi tryc titip li6n quan d6n viQc ph6t hdnh bti sung c6 phii5u vi t6iphSt hdnh c6 phii5u qu! dugc ghi gi6m thdng du v6n c6 phin.
Phfln ph5i tgi nhufln
Lgi nhufn sau thu6 thu nhfp doanh nghiQp dugc phdn phrii cho c6c c6 d6ng sau khi dA trich ldp c6c qu! theo Ei6ulQ cria c6ng ty cfing nhu c6c qui tlinh cria ph6p luat vd dd ducy. c Eai hQi d6ng cO tl6ng ph6 duygt.
ViQc ph6n pnOl tql nhufn cho c6c cO d0ng dugc cdn nhic dtin c6c khoin mgc phi tidn tQ nim trong lcyi nhudn sau
thu6 chua phAn ph6i c6 thii inh huong cltin lu6ng ti6n vd khi nlng chi tri c6 tirc nhu lai do dSnh gillaitdi sinmang di g6p v5n, l6i do d6nh gi6lqic6c khoin mgc tiAn tQ, chc c6ng cp tdi chinh vd c6c khoin mpc phi tidn tQkh6c.
CO tric tlugc ghi nhfln li nq ph6i trA khi tlugc D4i hQi d6ng c6 d6ng ph6 duyQt.
Ghi nh$n doanh thu vir thu nh$p :
Doanh thu bdn hdng hda, thdnh phiim
Doanh thu b6n hing h6a, thinh phdm duo. c ghi nh4n khi ddng thdi th6a mdn c6c didu kiQn sau :
- Cdng ty d6 chuy6n giao phin lon rui ro vd lgi ich gin li6n v6i quydn sd hftu hdng h6a, sin phAm cho ngudi mua.
- Cdng ty kh6ng cdn nim git quy6n qu6n lf hdng h6a, s6n ph6m nhu ngudi sd hfru hdng h6a, s6n phAm ho[cquy6n ki6m so6t hing h6a, sin phAm.
- Doanh thu duo. c x5c tlfnh tucrng aOi ctric chdn. Khi hqp d6ng qui tlfnh ngudi mua du-o. c quy€n tri lpi sin phAm,hdng h6a di mua theo nhfrng di€u kiQn cp thii, doanh thu chi tlugc ghi nh6n khi nhirng <ti6u kiQn cu thd <16 kh6ngcdn tdn tai vd ngudi mua khdng tlugc quyAn tri lgi sin ph6m, hdng h6a (trir trudng hqp kh6ch hdng c6 quy6n tril4i hing h6a du6i hinh thric OOi tai dC l6y hdng h6a, dich vu khic).- C6ng ty cl6 hoac sE thu ducy. c lgi ich kinh t6 tti giao dich b6n hdng.
- X6c dinh tlu-o. c chi phi li6n quan dtin giao dich b6n hdng.
l len lat
TiAn lai duoc ghi nh4n tr6n co sd thdi gian vd l6i su6t thgc t6 tung k!.
CA n*c drqc chia
CO tfic vd loi nhuan tlugc chia dugc ghi nhin khi c6ng ty <lugc quyd,n nh4n c6 tric hoflc loi nhu{n tir vi6c g6p vtin.CO tric du-o. c nhfln bing c6 phiiSu chi du-o. c theo d6i s6 lugng tdng th6m, khdng ghi nh4n gi6 tri c6 ptri6u ntran Ouqc.
Chi phi tli vay.
Chi phi <li vay bao g6m ldi ti6n vay vd c6c chi phi kh6c phdt sinh li6n quan trgc ti6p d6ncilckhoin vay.
11.
12.
Page L1
14.
Chi phi cli vay <tugc ghi nh4n vio chi phi khi ph6t sinh. Trudng hqp chi phi cli vay li6n quan trgc tiiSp d6n vigc dAu
tu xdy dgng holc sin xu6t tdi sin dd dang cAn c6 mQt thdi gian tltr ddi (tr6n 12 thdng) tI6 c6 th6 dua vio sri dpngtheo mgc dich dinh tru6c ho{c b6n thi chi phi tti vay ndy clugc tinh vio gi|tri cria tdi sin d6. O5i vOi khoin vayri6ng phpc vs viQc xdy dpng tdi sin cti dinh, U6t a6ng sin tliu tu, l6i vay dugc vdn h6a k6 c6 khi thoi gian xdydgng dudi 12 thing. C6c khoin thu nhfp phSt sinh ttr viQc ttAu tu t4m thoi c6c khoin vay dugc ghi gidm nguy6ngi5 tdi sin c6 li6n quan.
OOi vOi c6c khoin v5n vay chung trong d6 c6 sri dgng cho muc <lich diu tu x6y dgng ho{c sin xu6t tdi sin d0dang thi chi phi tli vay vi5n h6a dugc x6c dinh theo d lp v6n h6a d6i v6i chi phi lfly t<6 Uintr quin gia quy6n ph6tsinh cho viQc dAu tu x6y dpng co bin ho[c sin xuAt tdi sin d6. Ti 16 vtin h6a <lugc tfnh theo ti l9 Ei su6t binhqudn gia quy6n cria c6c kho6n vay chua tri trong ndm, ngo4i tru c6c kho6n vay ri6ng bigt phgc vg cho mpc clichhinh thinh mQt tii sin cu th6.
Cic khoin chi phi
Chiphi li nhtng khoin ldm gi6m loi ich kinh t6 dugc ghi nhpn tpi thdi di6m giao dich ph6t sinh ho4c khi c6 khindng tu<rng aOi ctric chin s€ ph6t sinh trong tuong lai kh6ng phdn biQt <li chi tidn hay chua.
C6c kho6n chi phi vi kho6n doanh thu do n6 t4o ra ph6i clugc ghi nhin <16ng thdi theo nguy6n tic phi hqp. Trongtrudng hqp nguyOn tic phir hqp xung <tOt vdi nguy€n tic th0n trong, chi phi cluo. c ghi nhdn cdn cir vdo bin chAt vdqui clinh cta c6c chuAn mpc kti to6n <lti d6m b6o ph6n 6nh giao dfch mQt c6ch trung thgc, hqp ly.
Thu6 thu nhfp doanh nghiQp
chi phi thuri Thu nhflp doanh nghigp chi bao g6m thuiS Thu nhfp doanh nghiQp hi€n hdnh.
Thud thu nhQp doanh nghiQp hiQn hdnh
Thuti thu nhfp hiQn hdnh ld khoin thuti tlugc tinh dga tr6n thu nh6p tinh thuti. Thu nhfp tinh thu6 ch6nh lgch sov6i lqi nhupn k6 to6n ld do tti6u chinh c6c khoan ch6nh lQch t4m thoi gita thuti vd k6 to6n, cdc chi phi kh6ng iluo. ctrir cfing nhu diAu chinh c6c khoin thu nh4p kh6ng phii chiu thu6 vi c6c khoin l5 du<y. c chuy6n.
BGn li6n quan
C6c b6n dugc coi ld li6n quan n6u mQt b6n c6 kh6 n[ng kiiim soSt ho[c c6 6nh hudng <l6ng kO OOi vOi b6n kiatrong viQc.ra quytit ttlnh c5c chinh s6ch tii chinh vd hopt <lQng. C6c b6n cfrng duoc xem ld b6n li6n quan n6u cirngchiu sg ki6m so6t chung hay chiu 6nh hu0ng d6ng k6 chung.
Trong vi6c xem x6t m6i quan hQ cria c5c b6n li6n quan, bin ch6t cta m6i quan hq dugc chri trgng nhidu hon hinhthrlc ph6p lf.
86o c6o theo bQ phinBQ phfn theo linh vgc kinh doanh ld mQt phAn c6 th6 x6c <linh ri6ng biQt tham gia vdo qu6 trinh sin xu6t hopccung c6p sin phAm, dich vp vd c6 rrii ro vi lgi ich kinh t6 kh6c vdi cic b0 phfln kinh doanh kh6c.
BQ ph{n theo khu vpc dia lf ln mQt ph6n c6 thi5 x5c <linh ri6ng biQt tham gia vdo qu6 trinh sin xu6t hodc cung c6psdn phim, dfch vg trong pham vi mQt m6i trudng kinh t6 cp th6 vd c6 riri ro vd lgi ich kinh t6 kh6a v6i c6c bQphAn kinh doanh trong c6c m6i trudng kinh tti kh6c.
Th6ng tin bQ phdn <tugc lpp vi trinh bny phir hqp v6i chinh s6ch kii to6n 5p dpng cho vi6c lfp vd trinh bdy 86oc6o tdi chinh cria c6ng ty.
15.
16.
17.
Page 12
Donvi tinh : ding
V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRiNH BAY TRoNG BANG cAN ool xB TonN
1. Ti6n vi cdc khoin tucng ttuong ti6n- TiAn m{t
-.1- Ti6n gui ngin hing k"h6ng k! h4n
c0ng
2b. DAu tu g6p v6n vio tlcrn vi khdc
- DAu tu vio C6ng ty con
C6ng ty CO phin Xi M[ng Tdy D6
- DAu tu vho don vi khic
C6ng ty C6 phin Xi M[ng Hi Ti6n
C6ng ty C6 phan Xi MIng Hi Ti€n Ki6n Giang
c0ng
Gid tt'i vdn g6p fuAnh gid 10.000 d/cp)
Cdng ty C6 phAn Xi MEng Tdy D6
C6ng ty C6 phin Xi MIng Hd Ti6n
C6ng ty CO phAn Xi Mdng Hd Ti€n Ki6n Giang
3. Phei thu ngin h4n c&a khdch hingPhii thu c{c b6n li6n quan
- C6ng ty C6 phAn Xi Mdng Tdy D6
- C6ng ty C6 phin Xi Ming Hi Ti€n Ki6n Giang
Phfri thu cdc kh6ch hhng khdc
- C6ng ty C6 phAn Xi MIng Cdng Thanh
- C6ng ty TNHH C6ng NghiQp Bao C.P. (Vi6t Nam)- C6ng ty C6 phin Xi Ming Ki6n Giang
- C6ng ty CO phAn Xi Ming Hd Ti€n Ki6n Giang - Becamex
- C6ng ty TNHH MTV Xi Mdng Lavica- Chi Nh6nh C6ng ty TNHH MTY 622
- C6ng ty TNIIH MTV Long Thdnh Ti6n
- C6ng ty C6 phAn 720
- C6ng ty TNHH SX TM DV phric Dric- Chi nh6nh c6ng ty C6 phin Xi Mdng Th5ng Long- C6ng ty C6 phin C6ng NghiQp Tdn Dtc- Cty TNFIH Xd Tm Vt Phan Thdnh
- C6c kh6ch hdng kh6c
c0ng
Dg phdng Iura goc Dg phdng
^t t.. .JO CUO| Ky S5 dAu nIm
803.009. r s8
11.323.ss4
505.041.490
803.009.158 516.365.044
2. Cic khoin tIAu tu tii chinh
C6c ktroan diu tu Tii chinh cria C6ng ty g6m c6 dAu tu nim git diSn ngiy tl6o fun vi dAu tu g6p v6n vdo don vi kh6c,
c9 th6 nhu sau :
2a. Diu tu nim giir tl6n ngiry d6o h4n
Ngin h4n
- TiAn gti c6 k) hqn tr6n 3 th6ng (VCB)
c0ng
^t r.. .uo cuor Ky 56 dAu nem
1.000.000.000 1.000.000.000
1.000.000.000
^t r.. .JO CuOr Ky
1.000.000.000
S5 tliu ntrmlura goc
53.251.820.004
s3.251.820.004
4.233.515.158
2.682.621.200
1.550.893.958
53.251.820.004
53.251.820.004
4.233.515.158
2.682.621.200
1.550.893.958
57.485.335.162
^x r.. .so cuol Ky
57.485.335.162
55 tIAu nlm
s5 c6 phi6u % v5n g6p s5 c6 phi6u % v5n g6p
3.880.350
263.840
140.000
5l,06oh
7,75%
3,05yo
^t r. . .so cuor Ky
3.880.350
263.840
140.000
51,060/0
7,75o/o
3,05o/o
56 tliu nrm
8.575.114.980
7.170.634.980
1.404.480.000
16.693.751.787
2.617.080.000
1.330.715.70s
442.406.250
574.992.000
190.652.000
1.419.049.680
4r2.268.2s2
349.338.000
492.040.780
4.180.000.000
4.499.999.920
r 76.000.000
9.209.200
s.1r9.686.000
3.141.600.000
r.978.086.000
17.018.644.004
3.840.000.000
6.683.039.220
523.264.104
289.421.000
4.499.999.920
r 76.000.000
1.006.919.760
Page 13
25.268.866.767 22.138.330.004
4. Tri trurir ngudi bin ngin hgn
- CN COng ty TNHH Ki6m to6n vir Tu v6n A & C t4i C6n thq
- Cdng ty Cd phin Chung Kho6n Rdng Vi6t-Chi nhrinh He NOi
- WINDMOLLER AND HOLSCTMR MACHINERY K.S.
- AUK (HK) MACHINE LIMITED
- CN tqi TPHCM - C6ng ty CpVT vn Xi5p DO H6i An.
- C6c kh6ch hdng khric
cQng
5. Phei thu ngin hgn khfc
Phii thu cdc b6n li6n quan
Phii thu c{c kh6ch hing khfc- T4m img
- Kj cugc, ky qu} (lndo - VINMAR l0%)
- C6c khotn phii thu ngin han kh6c (Nguy6n Hoing yi5n)
- Liiti6n guiVietcombank2l/06 d6n 30/06
C0ng
6. Ng xdu
Gid tr! Dqr phdng Gid tri Drp phdng
0
669,693,364 208,1 17,000
599,392,406
204,954,490 (15g,000,000)
^, r.. .so cuor l(y S5 tIAu nxm
45,650,000
30,000,000
383,501,403
334,324,800
25,337,200
5,0oo,oo0
4,300,910,661
^t r., .DO CUO! l(y
818,813,403 4,305,910,661
56 dAu nem
159,900,000 (l 59,900,000)
16,767,124
846,360,489 (159,900,000)
s6 cu6i try
1,012,363,996 (159,000,000)
56 aAu nlm,(ira goc Dg phdng ura goc Dg phdng
- Nguy6n Hoing Y6n
- Cty TNHH XD TM VT Phan Thdnh
- Cty CP C6ng Nghi€p T6n Dric
r 59,900,000
176,000,000
4,499,999,920
(159,900,000)
(176,000,000)
(3,149,999,944)
r 5e,900,000
176,000,000
4,4gg,ggg,g20
(l 59,900,000)
(l 76,000,000)
(2,249,999,960)
CQng 4,835,899,920
Tinh hinh bi5n tlQng dg,phdng n9 phfi thu kh6 ddi nhu sau:
Sii tIAu kj:Trich lQp d1r phong b6 sung
Hodn nhdp dg phdng
^a i. . ,so cuol Ky:
7. Hing t6n kho
- Hing mua rlang tli ttuong
- Nguy€n lieu, vAt lieu
- C6ng cu, dung cg
- Chi phf sin xu6t kinh doanh dd dang
- Thinh phim
- Hdng h6a
c0ng
- Gi6 tri hing t6n kho ding <tri thi5 ch6p, cim cii baotl6m c6c khoin ng phii tri tai thdi tticm cui5i ky
8. Chi phf tri tru6'c
8a. Ngin hgn
- Thu6 d6t
- Cdng ty Bao Hi6m PJICO H6i phdng
- CCDC - Nhi 6n
- CCDC. PXSX
- CCDC - P.K6 to6n
3,154,11 1,000
917,939,160
(l,486,150,200)
^r, r., .DO cUOt Ky
3,485,999,944 2.595,999,960
56 tIAu ntrm
Dinh gi6lsi ura goc Ddnh gid l4i Gin g5c
3,10g,l gl,g l g
6,746,797,201
11,461,025,069
2,424,047,773
18,307,129,244
50,596,435,595
35,037,519,672
42,047,171,105
25,053,916,445
56 tIAu nim^^ r,. .JO CUOI Ky
211,954,649
60,326,730
7,gg2,l2l
27,206,917
2,625,000
(3,485,999,944) 4,835,999,920
NIm nay
(2,585,999,960)
NIm tru6'c
2,585,999,960
899,999,994
0
21,213,730,249
10,527,401,843
5,020,514,090
13,923,799,424
1,000,000
c0ng
Page 14
309,995,317
8b. Dii h4n
- BQ thoi m6y d€t Omega
- Lgp tol kho thinh phAm,:- I ruc lay mFc may ln
- EQng co TSI
- Su'a chii'a khu v6 sinh PXCD
- M6y rnay bao c6ng nghiQp
- Mriy Laptop HP (KTT)
c0ng
310.312.s00
260.408.048
1s0.000.000
120.833.336
66.313.386
25.527.778
11.720.453
496.s00.000
416.652.872
240.000.000
193.333.340
945.1 r5.501 1.346.486.212
9. TIng, giim tii sen cii dinh hti'u hinh:
Chi ti6u
NguyGn gi6 TSCD
I Nhi cfia, vAt
Y:l T"_'_',::'i
tii,.itiii,.,sDi.,aB;,2*** si5.7;r:oi,b
Phuong tiQn v$n bidrlng
i::::r:nii.sii,.iiz,.s
trric tii, truy6n din
tliu nIm 29.048.062.817_3.0e7?a$y
i.ooi.lii.so+
z;.ibai,.siiot.iiii
163.460.000
-_Mu1!ro1g ki-rnallU,
{r1r_ggban- Giim kh6c
s55.732.000
r .003.57 r .904
11i.s06.8s2.77scu6i try 29.048.062.817 144.601.659.432 r63.460.000
i6 tri hao mdn lui k6
tliu n5m 23.656.540.918
585.679.239
75.390.358.280
7.380.399.612
3.021.804.708
ii-.ii,t.iizl:003:571.904
i,.,oiT.i:ttoiiie
157.247.190
s.739.642
102.225.95
- Kh6u hao trong n6m
- Thanh lf, nhugng b6n
8.047.256.215
r.003.s71.t04
- Gi6m kh6clx r., .so cuor Ky
cia il con iai
162.986.832i 109.269.635.407
- T3i ngiry tliu nlm
- T4i nghy cuSi fy5.391.521.899
4.805.842.660
.
68.6ss.s69.152
61.830.90r.s40
75.437.722 6.2t2.810
473,.1ic
74.128.741.583
66.637.217.368
- Gid tri cdn lqi 9"iii tti, cia TSCD hiru hinh dd dilng dii thii chiip, cdm cii ddm bdo cdc khodn vay:
- NgtyAn gid TSCD cuiii ndm dd khiiu hqo hiit nhung vdn cdn s* dqtng: 46.209.420.8 t g d
10. Ting, giim thi sf,n c5 Olntr v6 hinh:
Tdi san ci5 ainn v6 hinh ld phAn mdm m6y tinh dd kh5u hao h6t nhmg vin cdn su'dgng
11. Thi6t bi, v{t tu; phg tring thay th6 dii hgn
- Gi6 tri thi.it b!, vQt tu, ph9 tring thay thi5
- Trt dy phdng
Gid tri thuAn
12. Phii tri ngu'di b6n ngin hgn :
- Cdng ty TNHH MTV Nhga Ch6u Au NghQ An
- C6ng ty TNFIH MTV Long Thdnh Ti6n
- C6ng ty CP Mpc In Gia Phet LG
- C6ng ty TNIIH MTV Vgn Tii LO Hda
- C6ng ty TNHH Bao Bi HiQp Phudc
- C6ng ty TNFIH SX TM XNK Nhsa COLORFUL
- fO nOc X6p Quang Hu6n - Lj Quang Hu6n
- Phii tri c6c kh6ch hing kh6c
cOrg
66.637.2 I 7 ,368
^l r., .JO CuOr Ky 56 tIAu ntm
603.851.724
0
617.172.875
0
603.851.724
^, r,. .uo cuor Ky
617.172.875
56 tliu nrm538.048.500
436.504.871
376.094.400
103.125.000
75.730.820
4.285.001
18.704.553
419.221.310
1.100.220.000
74.366.600
72.780.000
42.318.429
317.955.074
Page 15
1.971.714.455 1.607.640.103
13. Ngudi mua tri tiiin tru'6c ngin h4n
Tri tru6c cria cdc b6n li6n quan
- C6ng ty Cd phin xI MANG rAy ooTri tru6c cia cic khdch hirng khdc. T.B NCWTN VINH DUC
C0ng
f4. Thu6 vi cfc khoin phii nQp nhir nufc
- Thuis GTGT hdng b6n n6i ilia
- Thu6 GTGT hdng nhpp kh6u
- Thuii xu6t, nhdp kh6u
- Thu6 thu nhfp doanh nghiQp
- Thui5 thu nh4p c6 nhdn
- Thu6 nhi a6t, ticn thu6 d6t
- thui5 bdo vQ m6i trudng vi c6c lopithuri khec
- Phi, le phi vi c6c khoin phti n6p kh6c
cOng
15. Phai tri ngu'oi lao tlQng
- Ti6n lusng vi c6c khoirn phii tri nguoi lao rlQng
- QuI du phdng tiAn luong
- Chi phfc lgi
c0ng
16. Chi phf phiii tr:i ngin h3n
- Chi phi l6i vay phii tri- Chi phi phii trd kh6c
cOng
17. Doanh thu chua thg'c hiQn ngin h3n- C6c khoin doanh thu chua thgc hi6n ngin han kh6c
C0ng
18. Phrii trri ngin h4n kh6c
- Kinh phi c6ng tloin
- Bio hi6m xI hQi
- Bno hi6m y tii
- CO ttc phAi tri- C6c khoin phdi tri kh6c
C0ng
^, r., .so cuor Ky
rs.932.646.ss3 I 1.346.28s.09s (640.194.0s9)
^l r.. .uo cuor Ky 56 dAu nlm
3.887.s64.650 5.37s.s27.036
4.000.000.000
1.700.000.000
^t r.. .5() CuOr Ky 56 tIAu nnm
0
36.000.000
^, r,. .so cuor l{y
56 phni nQp trongnIm
36.000.000
55 aa nQp trongnIm S5 tIAu nem
458.148.t43
0
0
2.478.198.538
162.402.107
847.418.61 I
4.945.738.449
4.294.403.199
283.107.172
4.361.332.706
1.189.432.619
8ss.632.408
3.000.000
0
4.791.016.394
4.294.403.199
162.992.947
1.000.000.000
1.086.658.758
8.213.797
3.000.000
0
303.426.088
0
(r20.114.22s)
(883.134.168)
59.628.246
0
0
0
0
0
3.946.167.399
3.887.s64.650
^r. r.. .JO CUOI Ky
tt.075.527.036
S5 tIAu ntm55.619.40s
35.318.182
106.395.242
32.954.545
90.937.s87
^t 1.. .DO CUO! Ky
139.349.7E7
S5 tIAu nEm
90.000.000
^t r.. .so cuor l(y
90.000.000
S5 tIAu nnm
79.948.400
4.047.739
1.054.872
25.220.000
29.6',13.00s
91.789.8s2
10.831.739
10.83 1 .739
6.890.000
91.893.897
139.944.020 201.40s.488
S6 ti6n vay phftsinh
Sd ti6n vay di trrf,K6t chuY6n tt
Sd tlau nrmYay oar nsn
19. Vay vi no.'thu6 tiri chfnh
l9a. Vay ngin hgnJ,- vay ngqn han
- Vay ddi hqn d€n hqn trdtrong I2 thdng
58.108.983.437
55.127.434.487
2.98t.s48.950
r30.622.175.725
t 30.622.17 5.725
135.31s.360.729
135.315.360.729
-6.257.449.139 69.059.617.580
0 59.820.619.491
-6.257.449.139 9.238.998.089
Page 16
11,578,831,139 6,257,449,139 5,321,382,00019b. Vay diri h4n
C0ng 58,108,993,437 130,622,175,725 146,894,191,969
s6 cu5i xi
74,380,999,590
56 tliu nem20. Qui khen thu'&ng, phric lqi- Qu! phfc lqi- Qu! thuong Ban quin lj tli6u hnnh
c0rg
2l.Yiin chri s& hiiu2la.BAngO6i ctri6u bi6n ilQng cfra v5n chri sO htu
684,184,238(630,000,000)
0
442,185,306
54,184,239 442,195,306
Chi ti6u
- Chia cO tftc trong n6m trusc
S6 au.u6i ntrm tru6c
S5 ouOAu ntrm nay
+ TIng viin lfiy tr5 tt Aau namn curii ky ndy
;"lal U kit iiftAilai".- dd;cuiii lcy ney+ Trich lflp qu} DTPT lty k6tr)_g_Ag"{g d6_n..p96 i. ty.-qay- Gidm kh6c
- Chia c6 fic trong itdm
- frich tdi ca" quy tAy rc niu ndm ddn cuiii hi, rdy
:
* Trlch lQp qui khen'lrurrng, philc lni trong ndnr
* 77ich ldp qtd DTPT trongnay
du'cu5i ky niy
C6c khoin mgc thuQc v5n cht sO hii.u
r,142,r85,306
i:,ss9,sq+,ooo
20,929,172,619
20,929,172,619
:
30,8i0,1 19,6s0'
rc,,quJiz,+to'
14,27i,9s1,000
),zos, t it,tz'i .
t,tot,sst,z:it
1,t0t.581.238
:
35,296,129,793
'T#ffiilJtl' I o* dau tuph6ttri6n
,t
67,999,970,000
67,999,970,000
:,4oo,ooo,ooo,
(50,000,000)
(50,000,000)
25,935,920,722
25,935,920,722
r, r o i,is+,zls
26,937,504,960
c0ng
iii"oe#d*4?I 8,359,737,300
1,142,185
13,599,994,
114,715,063,341
114,715,063,j41
:,+oo,ooo,ooo
" iri ti,ris;io*
i,loi,iaajis
16,483,1
14,279,994,000
z:,iis;, t ibi,iii
t , tit t,sat,zia
1,1 0 t ,581,238
133,593,604,753
-l_I
71,399,970,000 (50,000,000)
2lb. Cic giao dich v6 viin vri.i c{c chri so htu v}r ph6n phSi c6 tfc, chia lqi nhu0n- V5n tliu tu cria chfr s& hiiu
+ Vdn g6p tliu n6m
+ Viin g6p tlng trong n6m
+ Vi5n g6p giim trong ndm
+ V5n g6p cu6i nim- C6 tric,lgi nhugn dfl chia
21c. C6 phi5u
- S5 tuqng cd phi6u tl5ng kf ph6t hinh- 56 lugng c6 phi6u tli phft hinh+ C6 phiiiu ph6 th6ng
+ C6 phii5u uu il6i
- 56 luqng cd phi6u dang luu hinh+ C6 phi6u phO thOng
+ C6 phitiu uu ttiiMQnh gici cd phi€u dang lwt hdnh : 10.000 d6ng/co phieu
67,999,970,000
3,400,000,000
0
71,399,970,000
0
^A r., .DO CUOI Ky
64,999,970,000
0
0
67,999,970,000
0
S5 tliu ntm7,l3g,gg7
7,l3g,gg7
7,139,997
7,l3g,gg7
7,t39,997
6,7gg,gg7
6,7gg,gg7
6,799,997
6,7gg,gg7
6,799,997
Page L7
V5n tliu tu cfa chiisO h0'u
Th{ng du'v6nco pnan
:
I
21d. C{c quf cta doanh nghiip:
- QuI tliu tu ph6t tri6n
22. CAc khoin mgc ngoii Bing COn a5i t6 tofn
- Tir I n6m tr& xu5ng
- TrCn I n6m d6n 5 ndm
- Tr6n 5 nim
c0ng
* Cic khoin thanh todn ti6n thu6 hoqt tlQng & tr6n bao g6m :
^l r., .so cuor Ky S5 tliu nrm
26,937,504,960
^l t., .so cuor Ky
25,835,920,722
56 tIAu nrm22a.TAi sln thu6 ngoli :
TOng s6 tidn thu€ ti5i ttricu trong tuong lai cria hqp d6ng thu6 hog ttQng tni san kh6ng hriy ngang theo c6c thoi h4n
847,418,611
3,389,674,444
879,115,507
847,418,611
3,389,674,444
1,514,679,465
- T6ng s6 ti€n thu6 19.700 m2 ddttaithira tt6t sii 06, td ben dd s5 gz; P. Bii Htu Nghia, e. Binh Thiry, Tp. C6n tho v6i gi6 thu6 tt6t li24.244 ddng/m2lndm. Hgrp ddng thu6 ddt sii Z:nrOrO-2013 ngiy 28/Ol/2Ol3,thdi h4n l8 nam tinh tir ngiry 3t/0712008 tl6n 3UO7t2OZ6.
- T6ng si5 ti€n thu6 1.222$ m2 ddtt?i thria dilt s6 97,td ban dd s6 so; p. Btri Hfiu Nghia, e. Binh Thriy, Tp. Cin Tho v6i gi6 thu6 tt6t li96.705 d6ng/m2lnlm. Hqp d6ng thu6 d6t s6 zUrofo-2o13 ngdy z8/ollzol3,thdi hpn l8 n6m tfnh tt ngdy 3t/07t2008 tti5n ittoltzoza.
- Ting sii tiAn thuc 2.948,2 m2 ddt t?i thta d6t s6 19 vi 5 I , td bnn dd sii :o va 37; p. Biri Hitu Nghia, e. Binh Thty, Tp.cin Tho v6i gi6thue d6t 1 32.256 d6ng/m2lnim. Hqp d6ng thue d6t sii 24]HDTE-2013 ngiy 2}l}ll2}l3,thdi h4n 25 ndmtinh tt ngiry 3U07/2008 ttiin26/tt/2026.
- T6ng si5 tidn thuc 7.752,1 m2 dfut4i thua d6r s5 17, td bin dd s6 :z; p. Bni Htu Nghia, e. Binh Thriy, Tp. C6n Tho v6i gi6 thu6 d5t ld20.184 tl6ng/m2lnim. Hqtp ddng thuC d6t sii ZZnptO-2013 ngiy 28/Ol/2}l3,thdi hpn 25 ntrm tinh tir ngay t6lOSl2OOt d6n t6/08/2026.
5,116,208,562
^t r.. .uo cuor Ky
5,751,7721520
56 diu nem22b. Ngoqi tQ cic lo4i :
- usD (22e.89)
22c. Nq kh6 aldi tli xr? lf :
- C6ng ty TNHH SX TM XNK TrAn Quang Th6i
- C6c tISi tugng kh6c
C0ng
VI. THONG TIN BO SUNG CHO CAC KHOAN
1. T6ng doanh thu b{n hing vi cung cdp dich vg
1a. T6ng doanh thu
- Doanh thu hdng h6a
- Doanh thu thinh phAm
- Doanh thu kh6c
MUC TRiNH BAY TRONG XOr QUA
921,540,701 921,540,701
HOATEQNG KINH DOANH
5,312,068
s5 cudi t<y
7,345,149
56 tIAu nem
80,640,710
840,899,991
80,640,710
840,899,991
Kj niy K) trudc9,886,364
40,603,799,511
57,465,450
957,100,000
62,972,035,747
155,458,181
COng
lb. Doanh thu tl5i vrfi cfc b6n li6n quan
- C6ngty C6 phin xr MANG rAy oO- C6ng ty c6 phin xI MANG HA TliN- C6ng ty C6 phin xr MANG HA TrEN KIEN GIANG
40,671,151,325
15,589,535,201
4,599,990,000
3,830,400,000
64,084,593,929
14,662,284,000
7,644,840,000
7,532,233,900
Page 18
2. Gid v6n hirng brin
- Gi6 v6n hing b6n cta hing h6a
- Gi6 v6n hing b6n cira thinh ph6m
- Gi6 v6n kh6c
c0ng
3. Doanh thu hogt ilQng tiri chinh. -...;.- Lar tlen gul
- CO tfc, lgi nhufn duo. c chia
- Lii ch6nh lech ti gi6 do d6nh gi6l4i cic khoin mgc tiAn tQ c6 g6c ngo4i tQ
- Ldi ti6n g&i c6 lcj h4n tr6n 3 th6ng
- Doanh thu tii chinh kh6c
c0ng
4. Chi phf tii chinh- Lii tiAn vay
- L5 ch6nh lQch tj gi6 do tl6nh gi6 l4i c6c khoin mqc tidn tQ c6 giic ngo4i tQ
- chi phi tii chinh kh6c.
c0ng
5. Chi phi b{n hirng
- Chi phi nguydn vat liQu, bao bi
- Chi phi dich vq mua ngodi
- Chi phi bing tiCn kh6c
c0rg
6. Chi phi quin lf doanh nghiQp l- Chi phi nhdn vi€n quin lf- Chi phi vft liQu quin l;f
- Chi phi dO ar:rng vIn phdng
- Chf phi kh6u hao TSCD
- Thui5, phi vd lQ phi
- Trich lfp phnithu kh6 tldi
- Chi phi dich vu mua ngoii
- Chi phi bing ti6n kh6c
c0ng
7. Thu nhflp khric
- Thu vA thanh lf, nhugng b6n TSCD
- Thu nhflp kh6c
c0ng
8. Chi phf khdc
- GTCL vd chiv6 thanh lf, nhugng b6n TSCD
- C6c khoin kh6c
c0ng
9. Chi phi sin xu6t, kinh doanh theo y6u t6- Chi phi nguyCn liQu, vflt liQu
- Chi phi nhdn c6ng
K) nty K) trudc13.781.819
29.838.176.818
14.517.726
721.640.552
s0.860.s63.689
1t2.250.453
29.866.476.363
Kj nny
51.694.454.694
Kj trurlc49.647.926
0
1.317
16.767.r24
1t4.975
3.878.204
0
0
16.383.561
0
66.531.342
Kj niy
20.261.765
Kj truritc
1.004.883.019
I .128.000
0
1.605.975.042
0
0
1.006.01 l.0l 9
K) niy
1.605.975.042
K) trudc2r.795.627
285.031.09r
3r9.241.831
21.346.918
614.612.743
4.740.000
626.068.549
Kj niy
640.699.66t
K) trudc2.s2r.469.541
29.8s2.829
3.831.138
5.334.750
213.380.654
265.449.800
211.699.s22
209.236.869
2.141.226.908
142.343.885
l1.000.000
39.732.270
225.966.630
(283.440.000)
297.s86.693
416.103.9t3
3.460.255.103
K) niy
2.990.520.299
K) trufc59.090.909
0
0
2.318.000
s9.090.909
K) niy2318000
K) tru0c
0
0
0
15.099.050
K) nny
1s099050
K! truric27.043.055.894
8.433.839.312
42.340.309.730
8.t33.592.766
Page 19
- Chi phi kh6u hao tdi sdn ci5 Alnn
- Chi phi dfch 4r mua ngoii
- Chi phi kh6c bing ti€n
C0ng
10. chi phi thur6 TNDN hiQn hdnh
- T6ng lqi nhufln kii toAn trudc thui5
- Thu nhQp cluo. c mi6n thuii
- Chi phi thu6 TNDN tinh tr6n thu nhflp chiu thui5 n6m hiQn hdnh
- T6ng chi phf thu6 TNDN hiQn hAnh
Thu nhQp cila cdc thdnh viAn qudn l! chi chiit- Ti€n luong (TGD, PTGD)
- Tht lao, thuong
1b. Giao dlch vi s6 du vdi cric bOn li6n quan
Cdc bAn liAn quanvdi s6ng ry gdm :
COng ty CO phAn Xi Mdng Tdy Dd : c6ng ty con (k0 tu ngdy 0t/O6t2OtS).Cdng ty C6 ptrAn Xi MEng Hd Ti6n : c6ng ty g6p v6nC6ng ty C6 pfrAn Xi M[ng Hd Ti6n Ki6n Giang : c6ng ty g6p v6n
Ctj *c nhQn dup'c tir cdc bAn liAn quan:Cdng ty C6 phAn Xi MEng Tdy DO
C0ng ty CO PtrAn Xi Mdng Hd Ti6n
C6ng ty CO ptrAn Xi Ming Hd Ti6n Ki6n Giang
K) nny K) trudc409.427.4t1
s63.685.306
2.663.38s.730
3.254.105.548
891.833.427
2.713.035.465
4.497.08t.591
326.545.172
42.286.219.911
Kj nny
58.010.564.724
K| trufc35 .211 .452.356
1. r 70.893.338
1.170.893.338
25.065.264.695
1.437.104.800
1.437.104.800
VII. NHONG THONG TIN KHAC
1. Giao dich vi s6 du vfi c6c b6n li6n quan
. C6c b6n li€n quan vdi Cdng ty bao gdm : c6c thdnh vi6n quin li chri ch5t, c6c c6 nhdn c6 li6n quan vdi c6c thdnh vi6n quin lf chrich6t va c6c b€n li6n quan kh6c.
la. Giao dich vA s6 du vfi c6c thinh vi6n quin lf chri ch6t vi c6c c6 nhAn c6 li0n quan vfi cdc thinh vi6n quf,n If chri ch6t.C6c thinh vi6n qu6n lf chri ch6t gdm : c6c thanh vi6n HQi <tdng qunn trivi c6c thdnh vi6n T6ng gi6m d6c. Cdi canhdn c6 li6n quan
v0i c6c thdnh vi6n quin li chri chtit ld c6c thdnh vi6n mQt thiiSt trong gia <llnh c6c thdnh vi6n quin li chri chi5t
Giao dich vd sii du vdi cdc thdnh viAn qudn tlt chil chiit vd cd nhdn c6 liAn quan vdi cdc thdnh viln qudn l!, chi chiitC6ng ty kh6ng ph6t sinh giao dich b6n hdng vd cung c6p dich vu ciing nhu c6c giao dich kh6c v6i c6c thinh vi6n quin ly chri chiit vd
c6c c6 nh6n c6 li6n quan vdi c6c thdnh vi6n quin g chri chiit.
C6ng ng vdi cdc thdnh vi1n qudn $, chn chiit vd cdc cd nhdn c6 liAn quan vdi cdc thdnh viAn qudn $ chi chiitC6ng ty kh6ng c6 c6ng ng v6i c6c thdnh vi6n quan I vd c6c c6 nh6n c6 li6n quan vdi c6c thdnh vi€n quin $ chri ch6t.
499.143.396
973.t12.7t7 499.143.396
K) nly K) tru'fc1 1 .641 .0s0.000
0
0
0
0
0
1r.641.050.000
Page 20
2.
3.
Giao dich vdi cdc bAn liAn quan
C6c giao dich vA b6n hdng vd cung c6p dich vp cho c5c b6n li6n quan du<y. c trinh biy 6 thuyiit minh s6 VI.lb, c6ngty khOng cdn ph5t sinh c6c giao dlch kh6c v6i c6c b6n li€n quan.
C6ng nq vdi cdc bAn hAn quan
Cdng ng v6i c6c b6n li6n quan kh6c dugc trinh biy tai c6c thuy6t minh s6 V.3 vd V.13.
C6c kho6n c6ng ng phii thu v6i c6c b6n li6n quan kh6c kh6ng c6 b6o <l6m vd sE dugc thanh to6n bing ti6n.Kh6ng c6 khoin dg phdng phAi thu kh6 ddi ndo dugc l6p cho c6c kho6n ng ph6i thu c6c b6n li6n quan.
Th6ng tin vd bQ ph$nC6ng ty chi hoat clQng trong m6t linh vuc kinh doanh li s6n xu6t bao bi vd toin b0 hoat tl0ng cria c6ng ty chi di6nra tr6n lenh thd ViQt Nam.
Sg kiQn ph6t sinh sau ngiry t<6t tntc k) k6 toinKh6ng c6 sg kiQn trgng y6u ndo phr{t sinh sau ngdy ktSt thric k} k6 to5n y6u ciu ph6i diAu chinh s6 liQu hodc cdngbti tren 86o c6o tdi chinh.
Q.TP x5 toin Tiri chinh
Hulnh Thi Hgnh Phrtc Qurich Thu Hing
Cd"!h", ngdy 28 thdng 10 ndm 2020#'.Ql"tlCO PHAN
SADICO,
Nguni lfp
Page 21
-il,*-
