^/CONGTY^av$1 CO PHAN V-0^1 hoachat ★,

CHAU/^ong ty Co phan Hoa chat A Chau

Bao cao t^i chfnh rieng

Cho ky ke to^n ket thuc ngay 30 thang 06 nam 2019

Cong ty Co phan Hoa chat A Chau

bAng cAn 061 k£ toAn ri£ngv^o ng^y 30 th£ng 06 n^m 2019

B01-DN

VNDThuyStminh

Ma TAl sAn Ng£y 30/06/2019 Ng&y 31/12/2018s6A. TAl SAN NGAN HAN/. Tien va cac khoan tu>vng dwcrngtien1. Tien

2. C£c khoan tu'ong du’ong tien

II. Dau tir tai chlnh ngan han

1. B&u tu1 nim giu1 den ng^y d^o h?n

III. Cac khoan phai thu ngin han

1. Phai thu ngln hgn cua kh^ch h£ng

2. Tra tru-dc cho ngu'di b^n ngSn han

3. Phai thu ng5n han kh^c4. Di^ phdng phai thu ngin han kh6

1.593.584.042.589 1.555.464.883.736100

4 14.953.761.044 134.673.966.785110

14.953.761.044 14.673.966.785

120.000.000.000

384.737.912.329

384.737.912.329480.102.490.781

440.282.114.207

20.627.420.514

20.369.121.479

111

112335.000.000.000335.000.000.000586.763.403.620

532.992.465.18619.182.320.80235.764.783.051

120123 5130

6.11316.2132

136 76.1137 dbi (1.176.165.419)

645.449.274.771

646.097.524.007

(648.249.236)

11.417.603.154

3.980.320.6757.320.708.102

(1.176.165.419)553.813.324.767

554.461.574.003

(648.249.236)

2.137.189.074

1.941.640.824

IV. Hang ton kho

1. H&ng ton kho

2. Dy phbng giam gte h&ng tin kho

V. Tdi san ngan h?n khac

1. Chi phi tra trirdc ngin hgn

2. Thue GTGT dirge khiu trir3. Thui va cac khoan khac phai thu Nha nirdcB. TAl SAN DAl HAN I. Phai thu dal han

I. Phai thu dai hgn khac

II. Tai san co djnh

1. Tai san co dinh hdu hlnh Nguyen gia

Gia trj khiu hao luy ki

2. Tai san c6 djnh vo hlnh Nguyen gia

Gia tri hao mdn luy ke

III. Dau tip tai chinh dai han

1. Biu tir vao cong ty con

2. Biu tir g6p vin vao don vj khac

3. Dg phdng diu to tai chinh dai han

IV. Tai sin dii han khac

1. Chi phi tra trodc dai han

2. Tai san thue thu nhip hoan lai

140 8141149150151 9152153 14 116.574.377 195.548.250200 450.966.568.444

3.061.240.977

3.061.240.977107.734.789.711

104.819.897.199143.982.686.904

309.336.100.0951.378.240.977

1.378.240.977

210216 7

220 77.206.479.869 h/221 10 74.043.361.261

107.710.129.561222O

223 (33.666.768.300)3.163.118.608

4.342.550.474

(39.162.789.705)2.914.892.5124.342.550.474

227 11 \228

229 (1.427.657.962)163.889.571.000163.889.571.000

(1.179.431.866)163.889.571.000163.889.571.000

250 12251253254260 176.280.966.756

176.094.519.756186.447.000

66.861.808.249

66.675.361.249 186.447.000

261 9262 24.3

t6ng cqng tAi sAn270 2.044.550.611.033 1.864.800.983.831

1

Cong ty Co phan Hoa chat A Chau

bang can oOi k£ toAn ri£ngv^o ng&y 30 th^ng 06 nSm 2019

B01-DN

VND

ThuyStminh

Ma NGUdN VON Ngdy 31/12/2018Ng&y 30/06/2019s6

c. Ng phAi trA 763.650.696.991836.481.180.800300

/. Npngan h$n1. Phai tra ngu’fri b£n ng3n han2. Ngu’b'i mua tra ti^n tru’b’C ngin han3. Thue c^c khoan phai nOp Nh& nirb’c4. Phai tra ngu’d’i lao dpng5. Chi phi phai tra ngSn han6. Phai tra ngdn han kh£c7. Vay ngdn han8. Quy khen thuang, phuc Igi

762.718.461.991296.713.205.306

383.158.342

801.112.055.673306.450.918.090

466.175.801

31013.131113.2312

16.943.838.37116.659.406.7681431366.299.585

18.178.646.707125.406.513.874265.460.390.180

39.566.409.626

65.101.92221.592.448.6604.742.930.015

412.255.339.33538.879.735.082

314153151631917320

322

932.235.00035.369.125.12734.436.890.127

932.235.000

II. N<y dai han1. Vay np1 d^i han2. Dp phdng phai tra d^i hgn

330338

932.235.000342

D. v6n chu s& hOu 1.101.150.286.8401.208.069.430.233400

/. Von chu s&hQ’u 1.101.150.286.840246.799.000.000

1.208.069.430.233246.799.000.000

18.14101. V6n c6 ph£n- Cd phiSu cd ddng c6 quyen biSu

411246.799.000.000246.799.000.000411a quySt

2. Thing du- v6n c6 phlin3. C6 phi4u quy4. Quy dlu tu1 phlt triln5. Lpi nhuln sau thu4 chua phln ph6i- Lqi nhu$n sau thue chwa phin ph6i lOy kS den cu6i nSm trutic- Lgi nhu$n sau thuS chwa phin ph6i nim nay

30.551.150.000(476.173.125)

101.010.534.807723.265.775.158

30.551.150.000(476.173.125)

101.010.534.807830.184.918.551

412415418421 *

i534.692.058.241723.265.775.158421a

106.919.143.393 188.573.716.917421b

r-t6ng CONG ngu6n v6n 1.864.800.983.8312.044.550.611.033440

43%b0;

Nauyen Thj Anh Ngpc Ke toln trirang

V6 Thj Xuy4n Ngu’d’i l|p

Ngly 19 thing 07 nlm 2019

Hua The Due T6ng Gilm d6c

2

Cong ty Co phan H6a chat A Chau

bAo cAo k£t QUA HOAT OONG kinh doanh ri£ng QUY 2/2019

B02-DN

VNDLuy ke tip dau n^m den cuoi guy nay iQuy 2ThuySt

minhCHi ti£uN3m tru’b’cNSm nay N5m tru,6’c N^m nay

1.139.108.468.492(3.430.872.985)

1.135.677.595.507

1. Doanh thu ban hdng2. CSc khoan giam trip doanh thu

3. Doanh thu thudn v§ ban h£ng

4. Gi^ v6n h^ng bdn

818.425.600.135(1.019.771.140)

817.405.828.995

614.188.707.138(2.547.213.793)

611.641.493.345

1.496.908.297.933(1.872.528.236)

1.495.035.769.697

19.119.119.1

23 (691.074.311.503)

126.331.517.4927.777.496.265

(5.925.519.166)(4.969.041.147)

(19.966.078.557)(34.109.146.704)

74.108.269.33058.938.000(9.924.246)49.013.754

74.157.283.084

(506.960.723.809)

104.680.769.5369.620.583.751

(3.258.568.675)(2.299.620.728)

(17.727.266.865)(27.895.642.149)

65.419.875.59848.928.585

(1.259.944.912.035)

235.090.857.66217.506.199.984

(10.392.296.693)(9.288.693.251)

(37.922.676.366)(62.525.065.065)

141.757.019.522

58.938.000(9.924.246)49.013.754

141.806.033.276

(935.764.822.240)199.912.773.26717.365.370.829(4.727.173.338)(3.226.525.362)

(35.788.318.030)(51.645.384.732)

125.117.267.996

48.928.585(2.549.249)46.379.336

125.163.647.332

5. Lpi nhuan gop v§ ban h£ng6. Doanh thu boat dong t£i chinh7. Chi phi tiii chinh Trong do: Chi phi ISi vay8. Chi phi ban hang9. Chi phi quan ly doanh nghi$p10. Lai nhuan thuln tip boat dong kinh doanh

19.220

2121

11. Thu nhap kh£c12. Chi phi khSc13. Lai nhuan khac14. l6ng lai nhuan k§ toan traac

222222 48.928.585

65.468.804.183thud15. Chi phi thud TNDN hien hdnh16. Chi phi thud TNDN hoan lai17. L9»i nhuan thudn sau thud TNDN

(28.534.004.709) (25.334.038.454)24.2 (14.915.003.031) (13.304.541.307)24.3

113.272.028.567 99.829.608.87859.242.280.053_________^aie

52.164.262.876

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Nguyen Thj Anh Ngoc Ke todn traong

V6 Thi Xuy£nNgadyi IdpNgdy 19 thdng 07 nSm2019

fSi*^<3idm d6c

3

» 4;‘ 4

Cong ty Co phan H6a chat A ChauBAO CAO LOU CHUYIzN TI^N TE RlENGCho ky ke to^n s^u th£ng k4t thuc ng^y 30 th£ng 06 n3m 2019

B03-DN

VNDCho ky ke to^n s£u th^ng k4t thuc ng^y

30/06/2018

Thuyet

minh

Cho ky ke to^n s^iu th^ng ket thuc ng^y

30/06/2019

Ma CHt TIEUso

I. LU’U chuyEn tiEn TU’HOAT OQNG KINH DOANH

Lyi nhuan kl toan tripdc thud

Dieu chlnh cho cAc khoiin:

Khau hao vd hao m6n

(Hodn nh|p dy phbng) dy phbng Chdnh l^ch ty gid h6i dodi do d£nh gid lai cdc khoan myc tien t£ c6 goc ngoai

1 141.806.033.276 125.163.647.332

2 10 5.123.877.856 3.764.863.9903

4td

L§i tu1 boat dpng dlu tip

Chi phi I3i vay

Lpi nhuan tu’ boat dpng kinh doanh tru’d'c thay d6i v6n lu>u dpng

(Tdng) giam c£c khoan phai thu

(TSng) giam hdng t6n kho

(Tang) giam cdc khoan phai tra

(Tang) giam chi phi tra trirdc

Tien lai vay da tra

Thue thu nh$p doanh nghi£p da nop

Tien chi khdc cho hopt dpng kinh doanhUfu chuy^n tidn thudn {siy dyng vao) tip hopt dpng san xult kinh doanh

5 (13.718.203.191) (16.377.837.907)6 20 9.288.693.251 3.226.525.362

8142.500.401.192 115.777.198.777

9(105.460.484.737) (63.139.070.759)

10 (91.635.950.004) (57.607.210.850)

11 6.726.151.254 (11.238.923.796)12

(111.457.838.358) 1.553.845.678

14(7.343.235.825) (2.643.049.233)

15 14 (27.076.461.337) (17.428.202.434)

17(6.410.023.410) (748.000.000) t

20 &(200.157.441.224) (35.473.412.617) *

II. LU’U CHUYEN TIEN Tl> HOAT OQNG OAU TIT

Ti&n chi de mua slm tai san co djnh

Tien thu tu* thanh ly tai san co djnh

Ti£n chi cdc khoan dlu tu ngan han

21 r(43.907.118.996) (12.470.152.688)

22 10.909.091 9.090.90923

(156.008.704.910)Ti£n thu hoi ti> khoan dlu tu1 ngan han24

50.432.158.905Ti£n chi d^u tu’ g6p v6n vao do,n vj khdcTi&n thu h6i dlu tir gdp v6n vao do,n vj

25(17.736.000.000)

26 khdc

Tien thu Idi ti&n giri

L^u chuyln tidn thudn tiF (sip dung vdo) hopt dpng ddu tip___________

2711.701.374.201 16.909.695.670

3018.237.323.201 (169.296.071.019)

4

Cong ty Co phan H6a chat A ChaubAO CAO Lim CHUYIzN TI^N IB RI^NGCho ky k4 to^n s^u th£ng k4t thuc ng^y 30 th£ng 06 nSm 2019

B03-DN

VND

Thuyet Cho ky k4 tocin s^u th^ng ket thuc ng^y

30/06/2019

Cho ky ke to£n s^u th^ng k4t thuc ng^y

30/06/2018

MaCHi TIEU

minhso

III. Lim CHUY^N TllzN TU,

HOAT OpNG TAI CHINH

Ti^n thu tiF ph^t h^nh c6 phi4u

Ti^n mua Igi co phieu cua C6ng ty ph£t h^nh

Ii4n thu tip di vay

Ii4n chi tra ng g6c vay

C6 tipc da tra

Lifu chuy&n tiin thuJkn (sip dung vao) tip ho?t dpng tai chmh

Lifu chuyln tidn thuSn trong ky

31

18.132

1733 816.537.958.861 417.650.580.34534 17 (635.306.119.579) (204.837.509.569)

18.136 (119.031.927.000)

40 62.199.912.282 212.813.070.776

50 (119.720.205.741) 8.043.587.140

Tiin va tipang dipong tiin diu ky

Tiin va tipang dipcng tiin cu6i ky

60 134.673.966.785 15.751.137.309

70 4 14.953.761.044 23.794.724.449

V6 Thj Xuyin Ngirdi lap

Nquyin Thj Anh Ngpc Ke toan tru-ang

Hua The DueTing Giam doc

Ngay 19thang 07 nam 2019

5

Cong ty Co phan H6a chat A Chau B09-DN

THUYIzT MINH BAO CAO lAl CHiNH RI&NG v^o ng^y 30 th^ng 06 nSm 2019

THONG TIN CONG TYC6ng ty C6 phln H6a chit A Ch§u (“Cong ty”) mOt cong ty co phan du’p'c th^nh lap theo Lu$t Doanh nghi^p Vi$t Nam theo Gily Chi>ng nhan DSng ky Doanh nghiep (“GCNOKDN”) so 0304918352 do So Ke hogch Olu to Th&nh ph6 H6 Ch( Minh cip lln dlu v^o ng^y 9 th^ng 4 nSm 2007, va Ccio GCNOKDN dieu chinh sau d6.

Hoat d$ng chinh trong n2m hi^n tgi cua Cdng ty cung clp san pham v& djch vy cho nhieu ng^nh cdng nghiep bao gom thyc phim node giai khdt, san phim to soa, thuy san, doge phim, bdnh k^o.

Cdng ty c6 try so chinh ddng ky tai L6 K4B, Khu Cong nghiep Ld Minh Xudn, Dodng so 4, X§ Le Minh Xudn, Huyen Binh Ch^nh, Thdnh pho Ho Chi Minh, Vi£t Nam v§n phdng dpi dipn dSng ky tai Ting 11, T6a nhd Vinamilk, S6 10 dodng Tdn Trdo, Phodng Tdn Phu, Qu^n 7, Th&nh phi Hi Chi Minh, Viit Nam. Noodi ra, Cong ty cung c6 c^c Chi nhdnh tpi Thdnh phi H^ Nii, Tinh Binh Doong, Thdnh pho Hi Chi Minh vd Th^nh phi Cin Tho.

Si logng cong nhdn vien cua Cong ty vdo ngdy 30 th^ng 06 nSm 2019 Id 206 ngodi

ca SdTRiNH bAy

2.1 Muc dich lap bao cao tai chinh rieng

Cdng ty Id cdng ty mp cd ede cdng ty con doge trinh bdy tai Thuyet minh si 12. Cdng ty dd lip bdo cdo tdi chinh ridng ndy nhdm ddp dng ede ydu ciu ve cdng bi thdng tin , cy thi Id theo quy djnh tpi Thdng to 155 - Hodng din ve vi£c cdng bi thdng tin trdn thj trodng chdng khodn.CQng theo quy djnh tai vdn ban ndy, Cdng ty cung dd lip bdo cdo tdi chinh hgp nhit cua Cdng ty vd ede cdng ty con cho ky ke todn ket thuc ngdy 30 thdng 06 ndm 2019.

Ngodi so dyng bdo cdo tdi chinh rieng cin doc bdo cdo tdi chinh rieng kdm theo ndy cung vdi bdo cdo tdi chinh hgp nhit dd di cip nho tren de cd doge diy du thdng tin vi tinh hinh tdi chinh hgp nhit, ket qua hoat dpng kinh doanh hgp nhit vd tinh hinh lou chuyen tiin t£ hgp nhit cua Nhdm Cdng ty.

2.2 Chain mire va Che do ke todn dp dung

Bdo cdo tdi chinh rieng cua Cdng ty doge trinh bdy bdng Ding Viit Nam fVND”) phu hgp vdi Chi di ke todn doanh nghiip Viet Nam vd ede Chuin myc ke todn Viit Nam do Bq Tdi chinh ban hdnh theo:

• Quyet dinh si 149/2001/QO-BTC ngdy 31 thdng 12 ndm 2001 ve viic ban hdnh bin Chuin myc ki todn Vipt Nam (Ogt 1);

• Quyit djnh si 165/2002/QD-BTC ngdy 31 thdng 12 ndm 2002 vi vide ban hdnh sdu Chuin myc ke todn Vipt Nam (Ogt 2);

• Quyit djnh si 234/2003/QO-BTC ngdy 30 thdng 12 ndm 2003 vi vide ban hdnh sdu Chuin myc ki todn Viit Nam (Ogt 3);

• Quyit dinh si 12/2005/QD-BTC ngdy 15 thdng 2 ndm 2005 vi vide ban hdnh sdu Chuin myc ki todn Vipt Nam (Dgt 4); vd

• Quyit djnh si 1OO/2OO5/Q0-BTC ngdy 28 thdng 12 ndm 2005 vi vige ban hdnh bin Chuin myc ki todn Viit Nam (Dgt 5).

Theo d6, bdo cdo tdi chinh ridng kdm theo vd viic si> dyng bdo cdo ndy khdng ddnh cho ede dii tu’gng khdng dugc cung cip ede thdng tin vi ede thu tyc, nguydn tdc vd thdng li ki todn tai Viit Nam vd horn nOa khdng dirge chu djnh trinh bdy tinh hinh tdi chinh ridng, kit qua hopt ding kinh doanh ridng vd liru chuyin tiin ti ridng theo ede nguydn tie vd thdng li ki todn dirge chip nhin ring rdi d ede nirdc vd Idnh thi khde ngodi Viit Nam.

2.3 Hinh thCrc so ke todn dp dyng

Hinh thCrc so ki todn dirge dp dyng cua Cdng ty Id Nh|t ky Chung.

2.4 Ky ke todn ndm

Ky ki todn ndm cua Cdng ty dp dyng cho viic Idp bdo cdo tdi chinh ridng bit diu tir ngdy 1 thdng 1 vd kit thuc vdo ngdy 31 thdng 12.

1.

2.

£i3*i-.11

6

Cong ty Co phan Hoa chat A Chau

thuy£t minh bAo cAo tAi chInh ri^ngv&o ng^y 30 th^ng 06 n3m 2019

2. CO S& TRiNH BAY (tiep theo)

2.5 Don vj tien t$ sir dung trong ke to£n

B^o c£o t^i chinh rieng du’p’c l$p blng dan vj ti4n t$ slp dyng trong ke to^n cua C6ng ty VND.

B09-DN

tom tAt cac chinh sach k£ toAn chu y£u3.

Tien va cac khoan tipomg duxyng tien

Tien Ccic khoan toong doong tien bao gom tien m|t t$i quy, tien gCri ngan h^ng, v^ c^c khoan dlu tw ngln hgn c6 thdi hgn g6c khong qu^ ba th£ng, c6 tinh thanh khoan cao, c6 kha n^ng chuyen d6i d§ d^ng th^nh c^c lop’ng ti4n x^c djnh v^ khdng c6 nhi4u rui ro trong chuyen doi th^nh ti4n.

Hang ton khoHang t6n kho du’p’c ghi nhan theo gi£ th4p hon giua gia thanh de dua m6i san phirri den vj trl, di4u ki^n hi'4n tai va gia trj thu4n c6 the thpc hi^n dupe.Gia trj thuln c6 the thpc hi^n dupe ia gia ban ude tinh cua hang ton kho trong dieu ki^n kinh doanh binh thudng tru chi phi ude tinh de hoan thanh va chi phi ban hang ude tinh.Cong ty ap dyng phuong phap ka khai thudng xuy£n dl hach toan hang t6n kho (hang h6a) vdi gia trj dupe xac djnh theo phuong phap binh quan gia quyen.Di/phdng giim gi& hdng tdn kho

Dp phbng giam gia hang t6n kho dupe trich I4p cho ph4n gia trj dp ki4n bj ton th4t do giam gia hang h6a t4n kho thupc quy4n so hdu cua Cong ty c6 th4 xay ra (giam gia, k6m phlm chit, I6i thdi v.v..) dpa trdn bang chung hpp ly v4 sp giam gia trj tgi ngay k4t thuc ky k4 toan nam.S6 tang ho4c giam khoan dp phdng giam gia hang ton kho dupe hgch toan vao tai khoan gia v6n hang ban trong nam.

Cac khoin phai thu

Cac khoan phai thu dupe trinh bay tr£n bao cao tai chinh ri§ng theo gia trj ghi s6 cac khoan phai thu tu khach hang va phai thu khac sau khi c4n tru cac khoan dp phdng dupe I4p cho cac khoan phai thu khd ddi.Dp phdng np phai thu kh6 d6i th4 hi4n ph4n gia trj cua ede khoan phai thu ma C6ng ty dp ki4n khdng c6 kha nang thu h4i tai ngay k4t thuc ky k4 toan nam. Tang hoac giam s6 du tai khoan dp phdng dupe hach toan vao tai khoan chi phi quan ly doanh nghiqp trong nam.

3.1

3.2

3.3

m

I3S

3.4 Tdi san co djnh huv hinh <Tai san c6 djnh huu hinh dupe th4 hi#n theo nguy£n gia tru di gia trj khlu hao luy k4.NguySn gia tai san c6 djnh huu hinh bao g6m gia ti4p d4n vi4c dua tai san vao hogt d$ng nhu dp ki4n.Cac chi phi mua sam, nang dp va doi mdi tai san co djnh dupe von h6a va chi phi bao tri, sua chua dupe tinh vao bao cao k4t qua hogt dOng kinh doanh rieng khi phat sinh.Khi tai san c6 djnh huu hinh dupe ban hay thanh ly, cac khoan iai hoac I6 phat sinh do thanh ly tai san (ia ph4n chenh I4ch giua ti4n thu thuln tu vi4c ban tai san vdi gia trj edn Iai cua tai san) dupe hach toan vao bao cdo k4t qua boat dong kinh doanh ri£ng.

mua va nhung chi phi c6 lidn quan trpe

7

Cong ty Co phan H6a chat A Chau

THUY£T MINH BAO CAO lAl CHfNH RI^NG v^o ng^w

3. TOM TAT CAC CHINH SACH TOAn CHU Y£U (tiep theo)

3.5 Tai san co tijnh vd hinhT^i san c6 dinh vo hlnh du’p’c ghi nh$n theo nguy^n gi^ tru1 di gi^ trj hao mdn IGy k4.Nguyen gici t^i san c6 djnh vd hlnh bao gom aid mua vd nhung chi phi c6 lidn quan tiyc ti4p den vi^c dira tdi san vdo slp dyng nhu” dy kien. Cdc chi phi ndng clp vd d6i mdi tdi san co djnh v6 hinh du’p’c ghi tdng nguyen gid cua tdi san vd cdc chi phi khdc dii’p’c hgch todn vdo bdo cdo ket qua boat dOng kinh doanh rieng khi phdt sinh.Khi tdi san c6 dinh v6 hlnh du'p’c bdn hay thanh ly, cdc khoan Idi hodc 16 phdt sinh do thanh ly tdi san (Id phin chdnh l^ch giOa tien thu thuln ti> viec bdn tdi san vdi gid tri cdn Igi cua tdi san) du’p’c hgch todn vdo bdo cdo k4t qua hogt dOng kinh doanh rieng.Quy4n si> dung dltQuyen sCr dyng dlt thl hign Id quyen si> dyng d4t v6 thdi han.

3.6 Khau haoKhlu hao tdi san c6 dinh hOu hinh vd hao mdn tdi san c6 djnh vo hinh dirpc trich theo phu’ang phdp dirdog thing trong suit thdi gian hu-u dyng u’dc tinh cua cdc tdi san nhir sau:Nhd cCra, v|t kiin true Mdy m6c, thiit bi Phu’ang ti^n v$n tdi Thiit bj vdn phdng Phan mem mdy tinh

3.7 ChiphidivayChi phi di vay bao gim Idi tiin vay vd cdc chi phi khdc phdt sinh lien quan trpe tiep den cdc khoan vay cua C6ng ty vd dape hgch todn nhu’ chi phi phdt sinh trong ndm.

3.8 Chi phi tra trif&cChi phi tra trade bao gom cdc chi phi tra trade ngdn hgn hodc chi phi tra trade ddi hgn trdn bang cdn doi ke todn ridng vd dape phdn bi trong khodng thdi gian tra trade cua chi phi taang dng vdi cdc Ipi ich kinh ti dape tao ra td cdc chi phi ndy.TiSn thue d£t trii tru&c

B09-DN

on r\c -x_ nn-in

25 ndm 3-7 ndm 5 - 8 ndm 3 - 5 ndm

5 ndm

£Tiin thud dit tra trade bao gim si da chaa phdn bi hit cua khoan tiin thue dit dd tra, theo Th6ng ta si 45/2013/TT-BTC hadng ddn chi di quan ly, sd dyng vd trich khiu hao tdi san ci djnh do Bq Tdi chfnh ban hdnh ngdy 25 thdng 4 ndm 2013, khoan tiin thud dit tra trade ndi trdn dape ghi nh$n nha chi phi tra trade ddi han vd dape phdn bi vdo bdo cdo kit qua hogt dong kinh doanh trong thdi gian cdn Igi cua hpp ding thud

Cdc khoan dau twD&u tw vdo edng ty con

Khoan diu ta vdo cong ty con md trong dd Cong ty ndm quyin kiim sodt dape trlnh bdy theo phaang phdp gid gic. Cdc khoan phdn phii Ipi nhuin md C6ng ty nhdn dape ta si Ipi nhu|n IQy ke cua c6ng ty con sau ngdy Cong ty ndm quyin kiim sodt dape ghi nhdn vdo bdo cdo kit qua hogt dong kinh doanh rieng cua Cong ty. Cdc khoan phdn phoi khdc dape xem nha phin thu hii cua cdc khoan diu ta vd dape tra vdo gid trj diu ta.

v

I-/-is3.9

8

Cong ty Co phan Hoa chat A Chau

THUY£T MINH BAO CAO lAl CHfNH RI^NG v&o ng^y 30 th^ng 06 nSm 2019

3. TOM TAT CAC CHINH SACH TOAN CHU Y£U (tiep theo)

3.9 Cac khoan ddu tu* (ti4p theo)

D£u tis n&m giCr d6n ngdy d£o hgn

C^c khoan d4u iw n§m giO den ng^y d^o han du’p’c ghi nh$n theo gi£ g6c. Sau khi nh§n ban dlu, c^c khoan dlu tu’ n^y du’p’c ghi nh^n theo gi£ tri c6 thl thu hoi. C£c khoan suy giam gte tri cua khoan d&u iw n4u phdt sinh dirge hgch to^n v^o chi phi trong ndm giam trir trge ti4p gi^ trj d4u tu1.

B09-DN

3.10 Ccic khoan phai tri va trich trir&c

Cic khoan phai tra trich trirdc dirge ghi nh$n cho so tien phai tra trong tirong lai li^n quan d4n h4ng h6a \t& djeh vy d§ nh§n dirge ma khOng phu thupc v^o vi£c C6ng ty d§ nhan dirge h6a don cua nh^ cung clp hay chira.

3.11 Try cap thoi vi$c phai traTrg cap thoi viqc cho nh3n vien dirge trich trirdc v^o cu6i m6i ky b£o c^o cho to^n b6 nqirdi lao dpng d§ l^m vige tai Cong ty dirge han 12 th£ng tinh den ng&y l§p bang can doi ke to^n rieng theo ty l£ blng m^t nira mire lirang binh qu^n th^ng cho m5i nSm l^m vi^c tinh den ng&y 31 th^ng 12 ndm 2008 theo Lu$t Lao dpng, Lu^t bao hi4m x§ hOi ede vSn ban hirdng din cd li§n quan. Mire lirong binh quin thing dung dl tinh trg dp thoi vige se dirge dieu chinh vlo cu6i mli ky bio do theo mire lirang binh quin cua slu thing gin nhlt tinh din thdi dilm lip bio do. Ting hole giam trong khoan trich trade nly ngoai trir phln thanh toln thyc tl cho ngirdi lao ding se dirge ghi nh£n vlo bio do ket qua kinh doanh rilng.

Khoan trg dp thdi vile trich trade nly dage sd dyng dl tra trg clp thdi vile cho ngadi lao dpng khi chlm dot hgp ding lao dpng theo Dieu 48 cua Bp lult Lao dpng.

3.12 Cac nghiep vu bang ngo$i fg

CIc nghigp vy phlt sinh blng dc dan vj tien tg khlc vdi dan vi tien t$ kl toln cua C6ng ty (VND) dage hgch toln theo ty gil giao djeh thgc te vlo ngly phlt sinh nghilp vy theo nguyln tic sau:

Nghilp vy Urn phlt sinh dc khoan phai thu dage hach toln theo ty gil mua cua ngln hlng thaang mai nai C6ng ty chi djnh khlch hlng thanh toln.

Nghilp vy Urn phlt sinh dc khoan phai tra dage hach toln theo ty gil bln cua ngln hlng thaang mai nai Cong ty dy kiln giao dich.

Giao dich mua slm tli san hole dc khoan chi phi dage thanh toln ngay blng ngogi tg dage hach toln theo ty gil mua cua ngln hlng thaang mai nai C6ng ty thyc hign thanh toln.

Tai ngly kit thuc ky kl toln nlm, dc khoan myc tiln tg c6 goc ngoai tg dage dlnh gil Igi theo ty gil giao dich thyc tl tgi ngly cua bang dn doi kl toln hlng theo nguyen tic sau:

CIc khoan myc tiln t£ dage phln logi II tli sin dage hgch toln theo ty gil mua cua ngln hlng thaang mgi nai Cong ty thadng xuyln d giao djeh.

CIc khoan myc tiln t£ dage phln logi II ng phai tra dage hgch toln theo ty gil bln cua ngln hlng thaang mgi nai Cdng ty thadng xuyln c6 giao dich.

Tit ca dc khoan chinh l£ch ty gil thyc tl phlt sinh trong nlm vi chinh l^ch do dlnh gil Igi si da tiln te d glc ngogi tl culi nlm dage hgch toln vlo bio do kli qua hogt dpng kinh doanh hlng.

I

I

9

Cong ty Co phan H6a chat A Chau

THUYIzT MINH BAO CAO lAl CHfNH RI^NG v2o ng^y 30 th^ng 06 n§m 2019

3. TOM TAT CAC CHINH SACH JOAN CHU Y£U (tiep theo)

3.13 Co phieu quy

C£c cong eg von chu sd hQ’u du’p’c Cong ty mua lai (c6 phieu quy) du’gc ghi nh$n theo nguyen gi£ tru- v^o v6n chu so huu. C6ng ty kh6ng ghi nh^n c£c khoan lai (I6) khi mua, bcin, ph^t h^nh ho5c huy cSc cong eg von chu so hou cua minh.

3.14 Phan chia lo>i nhuan

Lpi nhu|n thuln sau thue thu nh#p doanh nghiep c6 the doge chia cho c3c c6 ddng sau khi doge dai h§i d6ng c6 ddng ph6 duy$t v^ sau khi d§ trlch l$p c^c quy dg phdng theo 0i4u Ig cua C6ng ty v^ cSc quy dmh cua ph^p lu$t Viet Nam.

Cong ty trich l$p c^c quy dg phdng sau to Igi nhu^n thuln sau thue thu nh|p doanh nghigp cua C6ng ty theo de nghi cua Hoi dong Quan trj v^ doge c^c co dong ph^ duy^t tgi 0gi hOi dong C6 dong thodng nien.

Quy d£u tu-ph6t then

Quy n^y doge trlch l$p nhlm phgc vg vi£c mo rOng hogt dgng ho$c d4u to chieu s^u cua C6ng ty.

Quy khen thudng phuc Igi

Quy n^y doge trlch Igp de khen thodng, khuy4n khlch vat chit, dem Igi loi Ich chung va nang cao phuc Igi cho c6ng nhan vien va doge trlnh bay nho m|t khoan phai tra tren bang can doi ke toan riang.

3.15 Ghi nh$n doanh thu

Ooanh thu doge ghi nh|in khi Cong ty c6 kha nang nhan doge cac Igi Ich kinh tl c6 the xac djnh doge m|t each chic chin. Doanh thu doge xac djnh theo gia trj hgp ly cua cac khoan da thu hoac se thu doge sau khi tro di clc khoan chilt khlu thoong mgi, giam gia hang ban va hang ban tra Igi. Cac dieu kign ghi nh|n cu the sau day cung phai doge dap ong trodc khi ghi nhan doanh thu:

Doanh thu b6n being

Doanh thu ban hang doge ghi nh|n khi cac rui ro trgng yeu va cac quyln so hou hang hba da doge chuyen sang ngodi mua, thodng la trung vdi thdi diem chuyen giao hang hda.

Tien lai

Doanh thu doge ghi nh|n khi tiln lai phat sinh trdn co so din tlch (cd tlnh din Igi toe ma tai san dem Igi) tro khi khg nang thu h6i tiln lai khdng chic chin.

C6 tireDoanh thu doge ghi nhan khi quyen doge nhan khoan thanh toan c6 toe cua Cdng ty doge xac l|p.

3.16 Thue

B09-DN

!■

ThuS thu nh$p hi$n hdnh

Tai san thue thu nh$p va thul thu nh|p phai nOp cho ky hidn hanh va ede ky trodc doge xdc djnh blng s6 tiln dg kiln phai n0p cho (hoac doge thu hli to) co quan thul, dga tren ede mdc thul suit vd ede ludt thul cd hi^u Igc din ngdy kit thue ky kl todn.

Thul thu nhdp hi^n hdnh doge ghi nhdn vdo bdo cdo kit qua hogt dOng kinh doanh rieng ngogi tro trodng hgp thul thu nh|p phdt sinh lien quan din mdt khoan myc doge ghi thing vdo vln chu so hou, trong trodng hgp ndy, thul thu nhdp hign hdnh cOng doge ghi nhdn tryc tilp vdo vln chu so hou.

Cdng ty chi doge bu tro ede tdi san thul thu nh|p hien hdnh vd thul thu nhdp hi|n hdnh phai nop khi Cdng ty cd quyln hgp phdp doge bu tro gida tdi san thul thu nhdp hien hdnh vdi thul thu nhdp hign hdnh phai ngp vd doanh nghigp dy djnh thanh todn thul thu hi|n hdnh phai n|p vd tdi san thul thu nh|p hign hdnh tren co so thuln.

nhdp

10

Cong ty Co phan Hoa chat A Chau

THUY£T MINH BAO CAO lAl CHfNH RI^NG v^o ng^y 30 th^ng 06 nSm 2019

3. TOM TAT CAC CHINH SACH Ke JOAN CHU Y£u (tiep theo)3.16 Thue (tilp theo)

Jhu6 thu nh$p hoan lat

Thue thu nh^p ho§n lai du’p’C xdc dinh cho cdc khoan chenh l$ch tgm thdi t?i ng^y k4t thuc ky k4 todn giCVa co’ sd t(nh thue thu nhSp cua cdc t&i san ng phai tea gid trj ghi s6 cua chung cho myc dich lap bdo cdo tdi chlnh.

Thue thu nh$p hoan lai phai tra dime ghi nh£n cho tit ca ede khoan chenh Idch tgm thdi chju thue.

Tai san thue thu nh$p hoan lai cln du’gc ghi nh|n cho tit ca ede chdnh l|ch tam thdi du,gc khlu tru’, gia trj dipgc khlu tn> chuyen sang ede ede ky sau cua ede khoan Id tlnh thue vd ede khoan gu ddi thue chu,a slp dyng, khi chic chin trong tu’O’ng lai se c6 Igi nhudn tlnh thul dl slp dyng nhung chdnh l|ch tam thdi dLPgc khlu tn>, ede khoan I6 tlnh thul vd ede u-u ddi thul chu’a slp dyng ndy.

Gid trj ghi s6 cua tdi san thul thu nhdp hodn lai phai dtpgc xem xdt lai vdo ngdy kit thue ky kl todn yd phai giam gid trj ghi s6 cua tdi san thul thu nh$p hodn lai den itilpc bao dam chic chin cd du Igi nhu|n tlnh thul cho phdp Igi Ich cua mdt phln hodc todn b| tdi san thul thu nhdp hodn lai dipgc slp dung. Cdc tdi san thul thu nhdp hodn lai chu’a dipgc ghi nh|n trLPdc ddy dugc xem xdt lai vdo ngdy kit thue ky kl todn ndm vd dirge ghi nhdn khi chic chin c6 du Igi nhu|n tlnh thul trong tirong lai dl c6 thl slp dyng ede tdi san thul thu nhdp hodn lai chira ghi nhdn ndy.

Tdi san thul thu nhdp hodn lai vd thul thu nhdp hodn lai phai tra dirge xdc dinh theo thul suit dy tlnh se dp dyng cho ndm tdi chlnh khi tdi san dirge thu hli hay ng phai tra dirge thanh todn, dya trdn ede mire thul suit vd lu|t thul cd hieu lye vdo ngdy kit thue ky kl todn .

Thul thu nhdp hodn lai dirge ghi nhdn vdo kit qua boat dong kinh doanh rieng ngoai trir trirdng hgp thul thu nh|p phdt sinh lien quan din m|t khoan myc dirge ghi thing vdo von chu so hCru, trong trirdng hgp ndy, thul thu nhdp hodn lai cung dirge ghi nhdn tryc tilp vdo von chu so hCru.

Cong ty chi dirge bu trir ede tdi san thul thu nhdp hodn lai vd thul thu nhdp hodn lai phai tra khi C6ng ty cd quyln hgp phdp doge bu trir giira tdi san thul thu nhdp hi|n hdnh vdi thul thu nhdp hi$n hdnh phai ndp vd ede tdi san thul thu nhdp hodn lai vd thul thu nhdp hodn lai phai tra ndy lien quan tdi thul thu nhdp doanh nghidp dirge quan ly bdi cung mit co quan thul doi vdi cung m|t don vi chju thul.

Tl£N VA CAC KHOAN TU’QNG OtfaNG TI^N

B09-DN

4.

VND *-rNgdy 30/06/2019 Ngdy 31/12/2018

Tien mdt

Tien gCri ngdn hdng

Cdc khoan tirong dirong tilnT6NG CONG

2.168.253.884 1.457.088.664

12.785.507.160 13.216.878.121

120.000.000.000134.673.966.78514.953.761.044

OAU TIP NAM GlO O^N NGAY OAO HAN

Ddy Id cdc khoan tiln gCri ngdn hdng c6 ky han goc tir sdu (6) din mirdi hai (12) thdng vd hirdng Idi suit tir 6.8%/ndm din 7,8%/ndm.

5.

11

Cong ty Co phan Hoa chat A Chau B09-DN

THUYfzT MINH BAO CAO lAl CHfNH Rl£NG v^o ng^y 30 th^ng 06 n§m 2019

6. PHAI THU KHACH HANG VA TRA TRU’&C CHO NGU’ftl bAn

6.1 Phai thu ngin h?n cua khAch hangVND

NgZy 30/06/2019 Ngdy 31/12/2018

Phai thu ngin hgn cua kh£ch h^ng 526.106.258.821 436.014.053.833

C6ng ty Cd phin SCra Vi$t Nam 208.096.701.836 118.308.537.590

CONG TY TNHH Qu6c TS UNILEVER Vi$t Nam 38.956.846.89662.151.134.575

C3c kh£ch h&ng kh6c 255.858.422.410 278.748.669.347

Phai thu tu’ c^c b§n li£n quan

(ThuySt minh sd 25)TdNG CQNG

Du1 phbng phai thu ngin hgn kh6 <J6i

giA TRj thuAn

6.886.206.365 4.268.060.374

532.992.465.186 440.282.114.207

(1.176.165.419) (1.176.165.419)

531.816.299.767 439.105.948.788

Nhu’ du’Q’c trinh biy tgi Thuyet minh s6 17, C6ng ty <53 dung m6t phin khoan phai thu khich hing I3m tii san thi chip cho c3c khoan vay ng3n h3ng cua C6ng ty.

6.2 Tra trir&c cho ngir&i him ngin h$nVND

Ngiiy 30/06/2019 Ngity 31/12/2018

- Meihua Group International Trading (Hong Kong) Limited 7.981.978.026 i

- C6ng ty Cd phin Kp ngh$ Ipnh A Chiu

- Cty Cd Phin Dai Nam

- Cic khich hing khic

TONG CONG

6.778.750.000

18.396.938.784

4.421.592.776 2.230.481.730

19.182.320.802 20.627.420.514

cAc khoAn phAi thu khAc7.VND

Ngiy 30/06/2019 Ngiy 31/12/2018

Ngin hanL3i tiin gm ng3n h3ng Tgm ting cho nh3n vi6n Ky quy ngin hgn Phai thu ngin hgn kh3c

T6NG CQNG

10.097.852.05620.354.339.674

5.086.194.458226.396.863

35.764.783.051

8.071.098.8204.524.620.0547.016.762.565

756.640.04020.369.121.479

D3i h?nKy quy dii hgn 3.061.240.977 1.378.240.977

12

Cong ty Co phan H6a chat A Chau B09-DN

thuy£t minh bAo cAo tAi chInh ri£ngv^o ng^y 30 th^ng 06 nSm 2019

8. HANG TON KHOVND

Ngiiy 30/06/2019 Ng&y 31/12/2018

H^ng h6a443.571.554.492 373.893.347.140

Hang (Jang <Ji tren <3ii’6’ng 180.568.226.863202.525.969.515T6NG CQNG

Dy ph6ng giam gia hang ton kho

GIA TRj THUAN

Nhu’ (Jlfq’c trinh bay tgi Thuyet minh s6 17, C6ng ty da dung m$t phln hang t6n kho lam tai san the chip cho cac khoan vay ngan hang cua C6ng ty.

646.097.524.007 554.461.574.003

(648.249.236) (648.249.236)

645.449.274.771 553.813.324.767

CHI PHI TRA TRU’PC9.VND

NgAy 31/12/2018NgAy 30/06/2019

Ngan han

308.538.000 85.986.000Chi phi thue van phbng

Phi bao hi£m 1.535.109.582 1.220.203.233

635.451.5912.136.673.093KhacV

TONG CQNG 1.941.640.824 53.980.320.675a*&

□ai han

Thi4t bj va chi phi cai t?o van phbng 2.664.118.194 3.318.715.085

4Ti^n thue dit tra tru’b’c V.171.014.914.182 61.112.382.100

Khac 2.415.487.380 2.244.264.064

TQNG CQNG 176.094.519.756 66.675.361.249

13

Cong ty Co phan H6a chat A Chau

THUYIzT MINH BAO CAO lAl CHINN RI^NG (tiep theo) v^o ng^y 30 th£ng 06 nSm 2019

10. TAI SAN C6 DjNH HOU HINH

B09-DN

VNDNh& xudng, v$t kiSn true

Phuvng ti$n v$nMciy m6c, thiSt bj ThiSt bj v5n phdng Tdng cOngt&i

Nguyen gia:

S6 diu ky 35.654.613.33547.533.471.264 11.087.971.176 13.434.073.786 107.710.129.561

Mua trong ky

Thanh ly

S6 cu6i ky Trong 66:

Da kh£u hao hSt

31.415.154.000 2.544.190.909 1.065.825.455 1.277.386.979 36.302.557.343

(30.000.000) (30.000.000)

13.602.162.085 36.720.438.79078.948.625.264 14.711.460.765 143.982.686.904

229.907.521 11.835.573.334 2.460.832.757 14.526.313.612

Gia tri hao mon luy k§:S6 dau ky Khlu hao trong ky

Thanh ly

S6 cuoi ky

1.677.993.673971.616.633

21.335.287.1222.208.467.014

5.829.960.9951.450.216.398

4.823.526.510874.888.023

33.666.768.300

5.505.188.068

(9.166.663) (9.166.663)

2.640.443.643 23.543.754.136 5.698.414.5337.280.177.393 39.162.789.705

Gia tri con lai:

So dau ky

S6 cu6i ky

14.319.326.2139.409.977.503 8.610.547.27641.703.510.269 74.043.361.261

71.668.447.871 10.961.718.442 13.176.684.654 9.013.046.232 104.819.897.199

Nhu’ dirge trinh b^y tai ede Thuyet minh s6 17, C6ng ty da dung nha xirong, vat kien true vdi gia trj c6n lai la 3.313.188.580 VND de iam tai san the chip cho cac khoan vay ng§n hang cua C6ng ty.

14

Cong ty Co phan Hoa chat A Chau

THUY^T MINH BAO CAO lAl CHfNH RI^NG (ti4p theo) v^o ng^y 30 th£ng 06 nam 2019

11. TAISANCOOjNHVOHiNH

B09-DN

VNDQuySn sts dijng Tdng cdngPh&n mem 6&t

Nguyen gia:

So du dau ky 4.342.550.4742.467.720.000 1.874.830.474

Mua trong ky Thanh ly S6 dll’ cu6i ky 1.874.830.474 4.342.550.4742.467.720.000

Gia tn hao mon IQy k§:So dii’ dlu ky Hao m6n trong ky So du1 cuoi ky Gia trj con lai:So du’ dlu ky S6 dir cu6i ky

1.179.431.866248.226.096

1.427.657.962

1.179.431.866248.226.096

1.427.657.962

3.163.118.6082.914.892.512

1.874.830.4741.874.830.474

1.288.288.1341.040.062.038

Nhir dirge trinh b&y tgi Thuyet minh s6 17, Cdng ty d§ dung quy4n sCr dgng dlt cd gi^ tn 285.000.000 d6ng l^m t^i san th4 ch£p cho c^c khoan vay ngdn hdng cua Cdng ty.

12. DAU TU* TAI CHINH DAI HAN

VND$Ng&y 30/06/2019 Ng&y 31/12/2018

(-Olu tir vdo cdng ty con (i)

Du phdng gi^m gi^ diu tu tdi chinh ddi hqn

TPNG CQNG

(i) Chi tiet dau tip vao cac cdng ty con nhw sau:

Ng&y 30/06/2019

Gici trj dciu tu-(VND)

163.889.571.000 163.889.571.000

\163.889.571.000 163.889.571.000

*_$/

Ng&nh nghe kinh doanh

San xult huo’ng lieu c&c loai

Cung dp san phim vd dich vy cho nhieu

ngdnh cdng nghiep Hoat dpng tu van

doanh nghiep;kinh doanh bdn budn

chung(bao gom xuat nhdp khlu chung)

Ty Id s& hCtu (%)

COja diSmCdng ty

Cdng ty Co phln San xu4t Huang li?u ^ch Vdng

Cdng ty C6 phln Hda chit Cdng nghiep A Chdu

Tinh Binh Duang, Vi|t Nam

Thanh phi Hi Chi Minh, Vi^t Nam

51,6 95.255.571.000\s>52.653.000.00099,84

Asia Chemical Coporation (ACC) Pte.Ltd 100 15.981.000.000 Singapore

163.889.571.000

15

Cong ty Co phan Hoa chat A Chau

THUY£T MINH BAO CAO lAl CHfNH RI^NG (tiep theo) v&o ng^y 30 th^ng 06 nSm 2019

13. PHAl TRA NGU’OI BAN VA NGl/dl MUA TRA Tl^N TRyOC

13.1 Phiti tri ngird’i ban ngan ban

B09-DN

VNDNg&y 30/06/2019 Ngdy 31/12/2018

Phai tra cho c3c ben kh^c 279.180.959.304 271.250.470.929

DSM Nutritional Products Asia Pacific 55.683.759.459 53.564.338.140

Unilever Asia Private Limited Open Country Dairy Limited CP KELCO

47.410.667.132 49.014.090.315

34.276.074.987 36.753.675.245

35.743.029.081 32.252.577.420

Phai tra c^c nh& cung clp kh£c

Phai tra cho c3c b§n lien quan (ThuySt minh s6 25)

T6NG CpNC13.2 Ngu’&i mua tra tien tru’&c ngan ban

106.067.428.645 99.665.789.809

27.269.958.786 25.462.734.377

306.450.918.090 296.713.205.306

VND

Ngdy 30/06/2019 Ngdy 31/12/2018

C£c b§n kh£c tra ti&n trirdrc

14. thu£ vA cAc khoAn phAi nqp nhA nitoc466.175.801 383.158.342

VNDPhai trci Thue thu nh#p doanh nghi$p (Thuyet minh s6 23.1)Thue thu nh$p Cci nh3n Thue gi^ trj gia tang Thue nha th4u Thu£ m6n bai TONG CONG Phai thu Thue nhSp khiu

15. CHI PHI PHAl TRA NGAN HAN

28.534.004.709 (27.076.461.337) 15.253.749.74913.796.206.377

v2.300.990.771 9.177.588.164 (10.072.921.916) 1.405.657.019

IN846.641.223 4.732.548.968 (5.579.190.191) C

10.663.77211.000.000

42.465.805.613

(10.663.772)(11.000.000)

(42.750.237.216)16.943.838.371 16.659.406.768 .£

(195.548.250) 55.137.031.736 (55.058.057.863) (116.574.377)

NVVND

Ngdy 30/06/2019 Ngdy 31/12/2018

16.688.105.0001.061.323.656

Luang m4m vd luang th^ng 13 L3i vay

Chi phi h6 tro1 ban hang,khuy4n mai, moi gi^i

10.857.768.6473.006.781.082

7.236.470.964

Khac 491.427.96721.592.448.660

429.218.05118.178.646.707T6NG CQNG

16

Cong ty Co phan Hoa chat A Chau

THUYIzT MINH BAO CAO lAl CHlNH RI^NG (tiep theo) v^o ngay 30 th^ng 06 n§m 2019

16. PHAI TRA NGAN HAN KHAc :

B09-DN

Ngdy 30/06/2019 Ng&y 31/12/2018

C6 tLFC phai tra (Thuy£t minh so 25)

Kh^cT6NG CONG

17. VAY NGAN HAN VA oAl HAN

Chi tiet vay ng3n h^ng nho1 sau:

118.883.660.000

4.742.930.0154.742.930.015

6.522.853.874125.406.513.874

VND

So cu6i ky

446.692.229.462So dlu ky

265.460.390.180Gi&m trong ky

(635.306.119.579)

TSng trong ky

816.537.958.861Vay ngan h&ng

Vay ngan hanQuyen si> dung dlt san gin lien voi dat tai thi>a dit so 1262, Khu dSn cu’ 8B, Khu Do thj md1! Nam Song Cin Tho’, Huy^n Cdi RSng, Thanh pho Can Tho1 ;Quyen slf dung dit va tai san va tai san gin lien tren dat tai thira so 35, L6 K4B, Ap L§ Minh Xuan, Huyin Blnh Chdnh, Thanh phi Hi Chi Minh ;Hang h6a trong kho trj gid 200.000.000.000 VND ; phai thu khdch hdng trj gid 200.000.000.000 VND Hang h6a trong kho trj gid 125.000.000.000 VND;Cdc khoan phai thu khdch hdng (Khdng bao gim cdc khoan phai thu ti> Vinamilk) trj gid 125.000.000.000 VND.

Ti> 01/04/2019 den 26/09/2019

Ngdn hdng TNHH MTV HSBC (Vi£t Nam) 5.4% -5.65%259.878.265.905

Ti> 05/04/2019 den 24/09/2019

Ngdn hdng TNHH MTV ANZ (Viit Nam)

5.6% - 5.7%150.224.767.797

410.103.033.702

Vay dai hanNgdn hdng TNHH MTVHSBC (Viit Nam)Trong 66:Vay d£i han dSn han

Tu’ 17/05/2019 din 20/04/2024

Quyen si> dpng Thira dit L6 G7, Dirdrig si 6, KCN S6ng Thin 2, Phireyng DT An, Thj Xd DT An, Tinh Blnh Dirang7%36.589.195.760

2.152.305.633triVay dai han

Ting cong34.436.890.127

446.692.229.462

17

>/ r r ^^ V r \ ^

Cong ty Co phan H6a chat A Chau

THUY^T MINH BAO CAO lAl CHiNH RI^NG (tiep theo) v^o ng^y 30 th2ng 06 nSm 2019

18. V6N CHU scy HtAJ18.1 Tmh hinh tang giam nguon von chu s& huu

B09-DN

VND

Quy d£u tw

phat triSn

Lq/i nhu$n sau thuS chisa ph^n ph6i

Th$ng dir

v6n c6 ph&n

Cho ky ke toan sau thang ke thuc ngay 30 thang 6 nam 2018S6 du dim ky T§ng v6n Lpi nhu$n thuan trong ky Ph^n phoi Igi nhuSnTrlch quy khen thu’O’ng phuc Iqi

Co ti>c c6ng bo Mua lai c6 phi^u

C(5 phiSu quy Tdng c0ngV6n cd ph&n

(476.173.125) 101.010.534.807 657.891.058.241 1.035.775.569.923246.799.000.000 30.551.150.000

99.829.608.878 99.829.608.878

quySo cuoi ky 246.799.000.000 30.551.150.000 (476.173.125) 101.010.534.807 757.720.667.119 1.135.605.178.801Cho ky ke toan sau thang ke thuc ngay 30 thang 6 nam 2019 S6 dll’ dlu ky Lgi nhu§n thuln trong ky Phan phoi Iqi nhuanTrich quy khen thu’O’ng phuc Igi Co turc cong bo Mua lai c6 phi4u

(476.173.125) 101.010.534.807 723.265.775.158 1.101.150.286.840

113.272.028.567 113.272.028.567

246.799.000.000 30.551.150.000

(6.352.885.174) (6.352.885.174)

quyS6 cu6i ky (476.173.125) 101.010.534.807 830.184.918.551 1.208.069.430.233246.799.000.000 30.551.150.000

18

. 1 t ” r

Cong ty Co phan Hoa chat A ChauTHUY£T MINH BAO CAO lAl CHINN RieNG (ti4p theo) v^o ng^y 30 th^ng 06 n3m 2019

18. VON CHU S& HOU (tiep theo)

18.2 Chi tiet von co phan

B09-DN

VNDNgdy 31 th&ng 12 nSm 2018

V6n cd ph£n c6 phiSu Ty le da g6p thu’&ng s& hCru

Ngdy 30 thPng 06 nSm 2019 Vdn cd ph£n cd phiSu Ty 1$

da g6p thud/ng sd huvCONG TY C6PHAN NGUYEN 237.767.320.000 23.776.732 96,34%LIEU A CHAU AIG

237.767.320.000 23.776.732 96,34%

C6 dong khdc 903.168 3,66% 9.031.680.000 903.168 3,66%9.031.680.000

T6NG CONG 246.799.000.000 24.679.900 100% 246.799.000.000 24.679.900 100%

18.3 Cac giao djch ve von v&i c£c chu s&hCpu va phan phoi co tireVND

Ngdy 30/06/2019 Ngay 31/12/2018Von co phanS6 dlu ky Tdng trong ky So cu6i ky Cd tire da chia

246.799.000.000 246.799.000.000

246.799.000.000 246.799.000.000123.199.000.000

Co phieu18.4

S6 Iisprig cd phieu

Ng^y 30/06/2019 Ngiiy 31/12/2018

24.679.900)

C6 phieu d§ dime duypt C6 phi4u d§ ph^t h^nh Cd phiSu phd thdng Co phieu quy Cd phieu phd thdng

24.679.900 .(■

P24.679.90024.679.900 \

c(40.100) (40.100)

'/!■Co phieu dang luu h^nh Cd phiSu phd thdng 24.639.80024.639.800 31

C6 phi4u cua Cong ty d§ du’gc ph£t h^nh vdi m$nh gi^ 10.000 VND/co phi4u. C^c c6 d6ng nim giu1 c6 phi4u ph6 thdng cua Cong ty du’p'c quyen hu’dng c6 tire do Cdng ty edng bo. Mdi c6 phieu pho thdng th£ hi$n mdt quy^n bi4u quy4t, khdng han ch4.

•v(-

\JS

19

Cong ty Co phan Hoa chat A Chau

THUY£T MINH BAO CAO lAl CHlNH RI^NG (ti£p theo) v^o ng^y 30 th^ng 06 nSm 2019

B09-DN

19. DOANH THU

19.1 Doanh thu ban hangVND

Cho ky kS tocin Sciu thdng kSt thuc ng^y

30/06/2019

Cho ky kS to&n Sctu th£ng k6t thuc ng&y

30/06/2018

Doanh thu b3n h^ng Doanh thu cung clp djch vy

Cac khoan giam tn> doanh thu

1.496.207.787.933700.510.000

1.138.780.520.492327.948.000

Hang ban bi tra lai Doanh thu thudnTrong 66:

Doanh thu 66i v&i bdn kh6c Doanh thu 66i v&i b£n H6n quan (ThuySt minh s6 25)

3.430.872.9851.135.677.595.507

1.872.528.2361.495.035.769.697

1.426.263.157.160 1.055.513.520.672

80.164.074.83568.772.612.537

19.2 Doanh thu boat dgng tai chinhVND

Cho ky k6 to6n s6u th6ng kSt thuc ngdy

30/06/2018

Cho ky k6 to6n s6u thAng kSt thuc ngiiy

30/06/2019

L§i tien gi>i13.728.127.437 16.380.387.156

Chenh l$ch ty gia h6i <5oai thu,c hien984.983.6733.778.072.547

<■

T6NG CONG 17.365.370.82917.506.199.984i

20. CHI PHI TAI CHINHV-

VND

Cho ky k6 to6n s6u thAng kSt thuc ng6y

30/06/2018

Cho ky kS to6n s6u th/mg kSt thuc ng6y

30/06/20193=

rr

L§i ti4n vay 9.288.693.251 3.226.525.362

Chenh l$ch ty gia hoi tfoai thyc hi§n1.103.603.442 1.500.647.976

TONG CONG 10.392.296.693 4.727.173.338

20

Cong ty Co phan H6a chat A Chau

THUY£T MINH BAO CAO lAl CHfNH RI^NG (tiep theo) v^o ng^y 30 th£ng 06 n3m 2019

21. CHI PHI BAN HANG VA CHI PHI QUAN LY DOANH NGHIEP

B09-DN

VNDCho ky kS todn sdu thAng kSt thuc ng£y

30/06/2019

Cho ky kS todn s6u thdng kSt thuc ngdy

30/06/2018

Chi phi b&n h&ng Chi phi lu-orig

Chi phi h6 trc b^n h&ng,khuy4n m§i, moi gidi

Chi phi v£n chuyen Chi phi kh2c

10.010.420.80011.161.394.400

15.844.123.15714.126.083.7925.709.389.8056.925.808.369

4.665.307.157

5.268.466.91637.922.676.366 35.788.318.030

Chi phi quan ly doanh nghiqp Chi phi lu-orig Chi phi thue Chi phi khau hao Chi phi kh£c

28.041.365.314

4.715.239.4663.764.863.990

15.123.915.962

34.497.523.3655.147.000.352

5.123.877.856

17.756.663.49262.525.065.065 51.645.384.732

TONG CQNG 100.447.741.431 87.433.702.762

THU NHAP KHAC VA CHI PHI KHAC22.VND

Cho ky k6 tocin Sciu th/mg kSt thuc ngdy 30/06/2018

Cho ky kS to&n Sciu th&ng kSt thuc ngAy 30/06/2019

Thu nhap khacThu nh^p kh£c K58.938.000 48.928.585

r58.938.000 48.928.585Chi phi khac

Thanh ly t&i san i9.924.246 2.549.2499.924.246 2.549.249

TLQI NHUAN KHAC 49.013.754 46.379.336

23. CHI PHI SAN XUAT KINH DOANH THEO Y£U T6VND (

*Cho ky kS to&n Sciu th/mg ket thuc ngdy

30/06/2019

1.259.944.912.03545.658.917.765

Cho ky kS to£n Sciu thdng ket thuc ng£y

30/06/2018

935.764.822.24038.051.786.114

S

Chi phi mua h^ng h6a Chi phi limng

Chi phi khlu hao (Thuyet minh s6 10,11)

c

5.123.877.856 3.764.863.990

Chi phi khac

T6NG C0NG

49.664.945.810 45.617.052.658

1.360.392.653.466 1.023.198.525.002

21

Cong ty Co phan Hoa chat A Chau

THUY£T MINH BAO CAO lAl CHfNH RI^NG (ti4p theo) v^o ng^y 30 th£ng 06 nSm 2019

24. THll£ THU NHAP DOANH NGHIEP

Thue thu nh$p doanh nghi^p (“TNDN”) ^p dung cho C6ng ty la 20% thu nh$p chiu thue.

24.1 CHI PHI THU£ TNDN

B09-DN

Cho ky kS to An sAu thAng kSt thue ngAy

30/06/2019

Cho ky ki toAn sAu thAng kSt thue ngAy

30/06/2018

Chi phi thue TNDN hi$n h^nh 28.534.004.709 25.334.038.454

TONG CONG

Du'd’i d3y la d6i chieu chi phi thu4 TNDN va ket qua cua Ip'i nhuan k4 toan tru’dc thu^ nhan vdi thu4 suit thue TNDN.

28.534.004.709 25.334.038.454

VND

Cho ky kS toAn sAu thAng k6t thue ngAy

30/06/2019

Cho ky kS toAn sAu thAng k6t thue ngAy

30/06/2018

L9»i nhuan kl toan tru’d’C thu§ Thud TNDN theo thu4 suit 20% Cac dilu chinh :

Chi phi kh6ng du’p’c tri>

Chi phi thu6 TNDN

141.806.033.276

28.361.206.655125.163.647.33225.032.729.466

172.798.054 301.308.988

28.534.004.709 25.334.038.454

24.2 Thue TNDN hi$n hanh

Thul TNDN hien hanh phai tra dirge xac dinh dga tren thu nh|p chiu thue cua nam hien tai. Thu nhlp chju thue khlc vdi Igi nhu|n ke toan dirge bao cao trong bao cao k4t qua boat d$ng kinh doanh rieng vi thu nhap chju thu! khong bao g6m cac khoan muc thu nhap chiu thu! hay chi phi dirge khlu trir cho muc dich tinh thu! trong cac nam khac va cung khong bao g!m cac khoan muc khdng phai chju thu! hay khdng dirge khlu trir cho muc dich tinh thu!. Thu! TNDN hi$n hanh phai tra cua C6ng ty dirge tinh theo thu! suit da ban hanh d!n ngay k!t thue ky k! toan nam.

'<■

y-.f3k

^1

N

wV

22

Cong ty Co phan H6a chat A ChauTHUY£T MINH BAO CAO lAl CHfNH RieNG (tilp theo) v^o ng^y 30 th^ng 06 nSm 2019

24. THU^ THU NHAP DOANH NGHI$P (ti4p theo)

24.3 Thue thu nh$p hoan l$i

Cdng ty <J§ ghi nh$n tdi san thu4 thu nh^p hoan lai cung vtft cac bi4n dOng trong nam bao cao va nam tru’dc nhu1 sau:

VND

Bing cin d6i kS toin ridng

Ngiy 31/12X018Ngiy 30/06/2019

Di,f phbng tro c4p thdi vi$c 186.447.000186.447.000

iai san thud thu nh$p hoan l^i 186.447.000186.447.000

vrN

1fl

QS

\/h

23

Cong ty Co phan H6a chat A Chau

THUY^T MINH BAO CAO lAl CHlNH Rl£NG (ti£p theo) v^o ngay 30 th^ng 06 nam 2019

25. NGHIER Vy Vdl CAC BEN LIEN QUAN

NhO-ng giao djch trpng y£u cua C6ng ty vb’i b§n Ii6n quan trong n3m bao g6m:

B09-DN

VND

Cho ky kS to6n s6u th£ng kSt thuc ng£y 30/06/2019

Cho ky kS to/m s6u th/mg kSt thuc ng£y 30/06/2018Mdi quan h$ NQi dung nghi$p vqB§n li§n quan

Mua h&ng h6a 129.775.539.800 101.930.229.500C6ng ty C6 phan Nguyen lieu Thu’c phlm A ChSu S£i G6n B6n lien quan

B^n h^ng h6a 47.718.670.142 39.478.731.185

Mua h&ng h6a

B^n h^ng h6a

Cung c^p djch vu

Mua h£ng h6a

B^n h^ng h6a

20.056.925.258 13.540.466.200

CONG TYCO PHAN APIS 11.599.230.775 21.729.700.000B§n Ii6n quan

4.000.000

1.470.123.044 1.152.596.000B§n lien quan

67.250.000 205.575.000CONG TY CO PHAN CH£' BlfN DIM A CHAU

B^n h^ng h6a 2.033.070.000 1.294.055.150

Cong ty C6 phln San xult Huang lipu ^ch V^ng Cong ty con Cung dp dich vy 681.120.000 327.948.000

Mua h£ng hba 948.160.000

Bbn hbng hba 6.653.881.620 17.128.065.500Cbng ty C6 phln Hba cldt Cong nghiep A Chau Cbng ty con

Cung dp djch vy

C6 tu-c da chi

15.390.000

Cbng ty c6 phln nguyen lieu A Chau AIG 118.883.660.000Cbng ty me

24

'Y '

Cong ty Co phan H6a chat A Chau

THUYfzT MINH BAO CAO lAl CHiNH RI^NG (tiep theo) v^o ng^y 30 th£ng 06 nam 2019

B09-DN

vao ng^y k6t thuc ky k£ to^n, c^c khoan phai thu va phai tra vb’i b6n W&n quan nhu’ sau:VND

Mdi quan h$ N6i dung nghi$p vu Ngdy 30/06/2019 Ngdy 31/12/2018B6n li&n quan

Phii thu ngin han cua khach hang

cOng ty c6 phAn apiscOng ty c6 phAn ch£ bi^n du-a AchAuC6ng ty C6 ph^n San xu£t Hu’O’ng lieu ^ch V&ng

cOng ty c6 phAn h6a chAt cOng nghiepAchAu

B^n h^ng h6a

Ban hang h6a

5.343.010.365 2.571.305.000Ben li£n quan

Ben li£n quan 59.300.000

1.031.207.500 1.696.755.374Ban hang h6aCong ty con

Ban hang h6a 452.688.500C6ng ty con

6.886.206.365 4.268.060.374Phai tra ngu,&i him ngin han

C6ng ty C6 ph£n Nguyen lieu ThM’C phim A Chau Sai G6n

congtyc6 phan apis

14.455.356.236 22.913.113.377Mua hang h6aBan lian quan

12.100.280.050 2.425.247.000Mua hang h6aBan lian quan

CONG TY CO PHAN CHE B|£n DLrA A CHAUCong Ty CP San Xuat Hi/ong Lieu fch Vang

Mua hang h6a 474.852.500 124.374.000Ban lian quan

Mua hang h6a 239.470.000C6ng ty con

27.269.958.786 25.462.734.377Phai tra khacC6ng ty C6 phan Nguyan li$u A Chau C6ng ty me C6 tLFC cong b6 118.883.660.000AIG

118.883.660.000

25

'MthJu

Cong ty Co phan Hoa chat A ChauTHUYIzT MINH BAO CAO TAI CHfNH RI^NG (ti<§p theo) v^o ng^y 30 th^ng 06 nam 2019

26. NGHIEP vg vai BEN LIEN QUAN (ti4p theo)

Thu nh^p cua c^c th^nh vi§n cua Hoi dong Quan tri, Ban Ki£m soSt Ban Oieu h£nh:

B09-DN

VND

Cho ky ke to6n sdu th&ng kSt thuc ngdy

30/06/2019

Cho ky kS todn Sciu thing k4t thuc ngiy

30/06/2018

Lipang lu’O’ng mem 8.018.532.463 8.545.281.000

CAC CAM K£T THUE HOAT OpNG

C6ng ty hi^n dang thue vSn phdng nh^ kho theo c£c hgp dong thu§ hogt dOng. V^o ng^y k4t thuc ky k4 to^n , c£c khoan tien thue phai tra trong tu’ang lai theo hgp d6ng thu§ boat d$ng du'gc trinh b^y nhu1 sau:

27.

VND

Ngiy 31/12/2018Ngiy 30/06/2019

6.290.920.3209.913.235.600

16.204.155.920

10.204.438.32013.982.098.08024.186.536.400

Du’di 1 n2m Tu11 den 5 n2mT6NG CONG m Jaa. I/

7/

sNguyen Thj Anh Ngpc Ke to£n tru’dng

V6 Thi Xuyen Ngu'&i l|p

cHua The Due T6ng Gi^m d6c

Ng^y 19 th£ng 07 n5m 2019 i

26