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ceNG nda xA ner cnii Ncnia vIFT NAMDQc tfp - TU do - Hgnh phfic
Ngdy !F. thingQ4 ndm2020
cONc no rnONG TrN rnf,n coNc rHONG TrN Dr-EN TtI cu.l uyBAN CHTTNG KHOAN NHA NTIOC VA SCOCK TPHCM
(c6 th€ srh dung dd c6ng bii th6ng tin ddng thdi diin UBCKNNvd SGDCK)
Kinh gfri: - Oy ban Chrrimg kho6n Nhir nufc;- S& Giao dich Chrrimg khoin TP HCM.
c6ng ty: cONG Ty c0 plrAN TAU cAo r6c supERDoNG - KIEN GIANGMd chfmg ktrorin : SKG
crcP rAu c,q.o r6cSUPERDONG _ XTSN GIANG
Eia chi trU so chffiDiQn thopiFax
sO 10, dudmg 30l4,KP 2, Ducrng Ddng, Phri Qudc, Ki0n Giang0297 3 980 111
0297 3 846 180Ngudi thUc hiQn cdng b6 th6ng tin: FIA NGLTYET NHIDia chi : Sd 610 DiQn Bi6n Phri, Phudmg 11, Qu$n 10, Tp.HCMDiQn thopi (co quan): 028 38 666 333Fax :028 38 688373Lo4i th6ng tin c6ng AO: DZ+gid tr72 gid !b6t thudmg ntheo y€u cdu Eldinh k'
NQi dung th6ng tin cdng b6:
Cdng ty CO phan fau cao t6c Superdong - Ki0n Giang (SKG) cdng bti 86o c6o tdi
chinh Quy I ndm2020 vd gi6i trinh. Chi ti6t vui ldng xem tdi liQu dffi kdm.
Thdng tin ndy d6 dugc cdng bi5 tr6n trang thdng tin diQn t& cta C6ng ty (MUc quan hQ cO <tOng)
vdo ngiy 45.10412020 t4i dudrng ddnhttp:llsuperdong.com.vn/quan-he-co-dong1
Chring tdi xin cam ktit c6c thdng tin c6ng bi5 trOn tl6y ld dring s1r thflt vd hodn todn
chlu h6ch nhiQm tru6c ph6p luflt vO nQi dung c6c thdng tin dd cdng bti.
theo phip tu$t
CONC rY CO PUAN TAU CAO TOC SUPERDONG - KITN GIANG10 duong 30/4 khu ph6 Z, Ducmg D6ng, phri eu6c, Ki6n Giang
WwW. supe{do+ g..cqrp, vq---oOo---
BAo cAo rAr cHiNH euri r xAvr 2ozo
Ki€n Giang, thdng 04 ndm 2020
cOxc rv cO rnAx rAu clo r6c supnnooNc- rr0x cIANG
S6 tO OuOng 30/4,KP2, fq tr,inOuotrg D6ng HuyQn Phi Qu6c, Tinh Ki&r Giang
MUC LUC
BAO CAO TAr CHrNH QUY r NAM 2020
- Bang c6n d6i kc toan
- 86o c6ok6tquaho4tdQng kinhdoanh l
- 86o c6o luu chuyiSn ti6n t0
- Thuv0t minh b6o c6o tai chinh
cONG TY cO PIrAN TAU cAo r6c suPERDoNG - ruf,x cra'Nc
S6 tO Ouong 3014I|"JL,TT Duong D6ng, H' Phir Qu6c' Ki6n Giang
Miu B01a- DN
(Ban hhnh theo Thong tu s6 200/2014/TT-BTC
ngiry 2211212014 cfra BQ Tni Chinh)
nANC CAN EOI KE TOAN(Dang IIAY dn)
TAr NGaY 31 THANG 03 NAM 2020Eon vitinh: VND
MA TMSO
s6 cu6i t<Y sii tliu nimrAr SAN
A - TAI SAN H4NI
i-ria" c .a. r.no"o t*g tluong tidn
1. Ti6n
2. CSckhoin tuong ituong ti6n
II. Cic khoin tlAu tu tiri chinh ngin h4n
1. Chimg kho6n kinh doanh
2. Dr,r phdng glim gi|chimg kho6n kinh doanh (*)
3. Edu tu nim gifi d6n ngdY ttrlo han
III. C6c khoin Phii thu ngin h4n
1. Phai thu ngin h4n kh6ch hdng
2.Trhtrubccho ngudi b6n ngfn h4n
3. Phai thu nOi b0 ng6n han
4. Phai thu theo titin ttO k6 hoqch hqp dong xdy dpg
5. Phai thu v€ cho vaY ng6n h4n
6. Phai thu ng6n h4n kh6c
7. D1r phdng c6c khoin phii thu kh6 ddi (*)
8. Tdi s6n thitiu chd xtr lY
IV. Hhng tiin kho
1. Hdngtdn kho
2. Dg phdng gitun gilhing t6n kho (*)
V. Tni sin ngin h4n kh6c
l. Chiphi tritrudc ng6n tr4n
2. Thui5 GTGT ilugc khSu tru
3. Thu6 vd c6c khoin kh6c phii thu Nhd nu6c
4. Giao dich mua bhntriliphi6u Chinh phit
1. Phai thu ddi hqn cira kh6ch hdng
2.Triltru6c cho ngudi ban ddi han
3. Vdn kinh doanh 0 don vi trgc thuQc
4. Phai thu ddi han nQi b0
5. Phai thu v0 cho vaY ddi h4n
6. Phai thu ddi han kh6c
7. DU phdng phii thu dii h4n kh6 ddi (*)
II. Tii sen c6 dinh
1. Tdi sin cO einn hiru hinh
- NguYOn gi6
- Gi6 tri hao mdn lflY kis (*)
100
211
212
2t3
214
2t5216 V.sb
219
220
221 v.8
222
223
1
286,906,720,011
8,727,985,759
8,727,985,759
r43,611,285,275
143,611,285,275
92,854,684,376
370,423,003
64,214,918,r22
28,269,343,;_51
27,919,598,L85
27,919,598,1_85
13,793,166,416
5,990,446,416
3,085,835,459
4,716,884,541
6,290,000,000
566,458,200,999
558,1 18,164,596
795,32r,970,565
(237,203,805,969)
291,449,825,480
6,905,040,805
6,905,040,805
158,657,422,2_61
158,657,422,261
89,057,274,018
374,299,300
53,452,788,637
-;0-/
rl35,230,186,081 ,ii:)l
.,8-\
'u]24,5\817321422 \24,518,732,422
12,311,355,974
4,7',70,107,137
1,852,376,606
5,688,872,2-31
6,771,500,;00
579,2r7$46,026
571,000,319,696
795,32r,9',70,565
(224,321,650,869)
r10
111
t12120
L2l
122
t23
130
131
r32
133
134
135
136
t37
139
140
147
149
150
151
152
153
154
155
Y.2
V3
v.4
v.6
v.5
Y,7a
v.13
5. Tdi s6n ngiin h4n kh6c
NDAIHAN 641,170,438,414 638,277,^338,831
I. C6c khoin phii thu dii h4n 210 6'290'000'000 6'771'500'000
cONG TY cO PHAN TAu cAo r6c suPERDoNG - KrEN GrANG
S6 tO Ouong 3Ol4W2,TT Duong Ddng, H' Phri Qu5c' Ki€n Giang
Miu B01a- DN
(Ban hhnh theo Th6ng tu s6 200/2014/TT-BTC
ngiry 2211212014 cria BQ Tni Chinh)
2. Tdi san c5 einft thu6 tdi chinh
- NguY€n gi6
- ci6 tri hao mdn l[Y k6 (*)
3. Tdi san cO Ainn vd hinh
- NguYOn gi6
- Gi6 tri hao mdn IUY ki5 (*)
III. Bdt tlQng sin tliu tu- NguY6n gi5
- Gi6 tr! hao mdn l[Y k5 (*)
IV. Tii sin dO dang dii hqn
1. Chi phi sin xu6t, kinh doanh do dang ddi h4n
2. Chi phi xdY dPg co b6n dd dang
V. Diu tu tdri chinh diri h4n
1. Edu tu vdo cdng tY con
2. Edu tu vho c6ng ty li€n ki5t, li6n doanh
3. Diu tu khSc vdo c6ng cg v6n
4. Dg phdng dAu tu tdi chinh ddi han (*)
5. DAu tu nim gifr di5n ngdY cl6o h4n
VI. Tei sin dlri h4n khic
1. Chi phi trd tru6c dni hAn
2. Tdi san thuti thu nh{P hodn lAi
3. Thi6t b!, v{t tu, phq tilng thay th6 ddi han
gANC CAN DOI KE TOAN
@ang tlAY tln)
rar NGAY 31 THANG 03 NiM 2020Don vi tinh: VND
8,217,026,330
9,661,532,581
(1,444,506,251)
878,100,000
878,100,000
35,000,000,000
-i435,000,000,000
"u9;;16,410392,805 /c4p
16,410,392,805 tiD(_
.t QAt
Y- 'Tlxl:
224
225
226
227
228
229
230
231
232
240
241
242
250
25r
252
253
254
25s
260
261
262
263
268
v.9
v.l0
v.7
8,340,036,403
9,874,532,581
(1,534,496,178)
11,449,579,168
11,449,579,168
40,000,000,000
40,000,000,;00
16,972,6581247
16,972,658,247
4. Tdi san ddi h4n kh6c
TOXC CQNG TAIQA|{ (270 = 100 t 270 928,077,1
cONG Ty cO PHAN TAU cAo r6c suPERDoNG - Krf,N GrANG
S6 tO ouong 30141<P2,TT Duong Ddng, H. Phir Qu6c, Ki6n Giang
MAu B01a- DN
(Ban hirnh theo Th6ng tu sii ZOOIZOII/TT-BTC
ngiry 221L212014 cia BQ Tiri Chinh)
BANG CAN DOI KE TOAN
@eng dAY dn)
TAr NGAY 31 TIIANG 03 NAM 2020Don vi tinh: VND
NGUON V6NMASO
TM Si5 cuiSi nlm Sd cu6i nim
A - NOPHAI TRA 300 10,751,3150380
r. Ng h?n
L Phai tri cho ngudi b6n ngdn h4n
2. Ngudi mua tri ti€n trudc ngan tran
3. Thuri vd crlc khoin phii nQp Nhd nu6c
.PhAi trd ngudi lao dQng
5. Chi phi phdi trd ngiin trgn
6. Phai tri nQi b0 ng6n han
T.Philitritheo tii5n d0 k6 ho4ch hqp d6ng x6y dpg
8. Doanh thu chua thgc hiQn ngin h4n
g. Cfuckhoan Phii tri ngdn hqn kh6c
10. Vay vir ng thu6 tdi chinh ngan nan
I l. Dp phdng PhAi tri ngfrn h4n
12. Qul khen thu&ng, Phfc lgi
13. Qu} binh 6n gi6
14. Giao dich mua bdn lai tr6i phiiiu chinh phir
II. Nq dii h4n
1. Phei tri ddi h4n ngudi b6n ddi hqn
2. Ngudi mua trd trudc ddi hqn
3. Chi phi phii trd ddi han
4. Phei trd nQi bQ vA v6n kinh doanh
5. Phei tra dei han nOi b0
6. Doanh thu chua thgc hiQn ddi han
T.Phiitri dii hqn kh6c
8. Vay vd ng thu6 tdi chinh ddi h4n
9. Triliphitiu chuY6n ddi
10. CO phitiu uu <tdi
1 1. Thu6 thu nhflp hodn lai Ph6i tr6
l2.DV phdng Phni tr6 ddi h4n
310
3ll312
313
314
315
316
317
318
319
320
32r
322
323
324
330
331
JJJ
334
335
336
JJI
338
339
340
341
342
343
v.llY.l2v.l3v.14
v.15
10,751,315,380
5,130,571,272
786,400,000
1,065,355,521
2,251,436,765
1,5L7,552,422
L7,893,619,064
5,077,741,28"1
2,365,385,000
691,900,487
9,044,579,608
714,012,6-82
v16 ,s,*.1^/
lo"c
)NG
r
13. Qul ph6t tri6n khoa hqc ud tglg-nghQ917,325,843,045 911,833,545,247
B - vON cutr sO tttluI. Viin chfr s0 hiru
1 V6n g6p cia chri sd hiru
- C6 phi€u ph6 th6ng cd qrtyin bidu quyilt^: ,.I
- La Dnleu ru aqt
2.Thinedu v6n c6 Phdn
3. Quydn chgn chuy6n e6i trai Pnicu
4. V6n kh6c ctra chri sd htu
5. Cd phii5u quy (t)
410
4tr v.16
4114
41Lb
412 V.l6413
414
415
3
917,325,8431045
633,317,350,000
633,317,350,000
11,469,923,6_36
911,833,545,247
633,317,350,000
633,317,3 50,0_00
11,469,923,636
C6NGTYC6PHANTAUCAoT6cSUPERDONG-KIoNGIANGS6 tO Ouong 30!4i(J2,TT Duong EOng, H' Phri QuOc' Ki€n Giang
MAu B01a- DN
(Ban hirnh theo Th6ng tu s6 200/2014/TT-BTC
ngiry 2211212014 cfra BQ Tiri Chinh)
6. ChCnh lQch <16nh gi6 l4i tdi san
7. Chcnh lQch rf gi6 h5i do6i
S. QuI dAu tu Ph5t tri6n
9.QuI h5 trg saP x6P doanh nghiQP
10. Qu! kh6c thuQc vi5n chri sd hiru
1 1. Lgi nhufln sau thu6 chua phdn ph6i
- LNST chua phdn phi5i lay ke den cu6i k)' trudc
- LNST chua Phdn Ph6i cu6i k|' nAY
12. Ngudn v6n <ldu tu XDCB
II. Nguiin kinh Phi vh qui khfc
1. Ngudn kinh Phi
2. Neuain kinh phi de hinh thenh TSCD
sANc cAN Dor KE ToAN(Deng ttiY ilri)
TAr NGaY 31 THANG 03 NAM 2020
4t6417
418 V.16
419
420 v.16
42r v.16
421a
421b
422
430
431
432
6,825,309,715
2,000,000,000
263,713,259,694
258,220,961,896
5,492,297,798
Don vi tinh: VND
a,tzs,zog,l _ts
2,000,000,000
258,220,961,896
1 57,1 20,545,569
101,100,416,328
929,727,164,311T6NG NGUON vON (440 = 3oqj
MlAu rq NGQC rHrtoNG
Ngudri lip bi6u
440 928,$77,158,425
Ki6n Giang, ngdy 15 thring 04 ndm2020
NGUYf,N TrrI KrM HolrcPh6 T6ng Gi6m tl6c
t"
K6 to6n Tru&ng
f,#$"s
c6Nc rv co puAN rAu clo rOc surrnnoNc - rr0N GIANG
SO l0 Ouong 3014Y'PL'TT Duong D6ng, H' Phu Qu6c' Ki0n Giang
Miu B02a- DN
(Ban hlrnh theo Th6ng tu s6Z00n[lnf 'BTC
ngiay 2211212014 crie B0 Tii Chinh)
nAo cAo KET QUA Ho4T DQNG KINH DoANH(Dang.IAy dn)
QUV I NAM 2o2oVND
NAM 2O2O NAM 2019
CEi TITU SrM euYr ""- -NA-N,r-(rvrf nloAu euf rr,Ov xf rrloAu
NAru
L Ooann thu bfn hhng vh cung cAp dich v
2. C6c khodn gi6m trtr doanh thu
3. Doanh thu thuin vij bdn hirng vir cung
c6p dich vu (10 = 01 - 02)
4. Gi6 v6n hang b6n
5. Lgi nhu$n gQp vd Uan hhng vh cung
c6p dich vu (20 = 10 - lf)6. Doanh thu ho?t dQng tdi chinh
7. Chi phi tdi chinh
- Trong d6 : Chi Phi l6i vaY
8. Chi phi ban hdng
9. Chi phi qudn lf doanh nghiQP
10. Lqi nhuf;n thuin tir hoqt itQng kinh
doanh {30 = 20 + Ql - 22) - Q4 + 25\l
I 1. Thu nhflP kh6c
12.Chi phi kh6c
13. Lqi nhu$n khfc (40 = 31 - 32)
la. T6ng lqi nhu$n k6 tofn trudc thu6
(50=30+40)r5. Chi phi rhu6 TNDN hiQn hinh
16. Chi phi Thu6 rNn\ trgliqq!
iilst "h"a"
*u thu5 thu nhfP doanh
18. LAi co bin trGn
L9.Lai
LAM THI NGQC THUONG
Ngudi l6p bi6u
88303,620,446 88,303,620,446 1t2,081206,445 L12,081,206,44501 VLl02
10
ll vr.2
20
2r vI.322 VI.4
23
25 VI.5
26 VI.6
30
31 VI.7
32
40
88,303,620,446
68,964,569,701
19,339,050,745
1,860,613,068
1,043,000
10,794,999,639
4,090,600,446
6,313,020,728
157,336,353
6,071,593
151a64,760
6,464,285,488
971,987,690
K6 Toin Truong
88,303,620,446
68,964,569,701
19,339,050,745
1,860,613,068
1,043,000
10,794,999,639
4,090,600,446
6,313,020,728
157,336,353
6,071,593
151,264,760
ttz,081206,445
69,653,741,636
42,427,464,809
702,434,875
40,264,951_
9,938,799,385
3,930,467,394
29,220,367,954
197,443,884
2,007,034
195,436,850
tlz,o8l?06,44569,653,741,636
42,427,464,809
702,434,875
40,264,951_
9,938,799,385
3,930,467,394
29,220,367,954
197,443,884
2,007,034
195,436,850 l:rt.ll(nl\r\50
5l52
60
70
7lVI.8vI.8
6,464,285,488 29,415,804,804 290415,804'804
g71,g87,690 800,928,506 800,928,506
,798 5,492,2971798 28,61 28,614,876,298
87 45287
87 87 452
MGDAoPh6 T6ng Gi6m.I6c
coNc rv cO pnAN rAu c.c.o roc supBnnoNc - xrf,N crn'Nc
s5 to ouong 30!4|"32,TT Duong Ddng, H' Phri Qu6c' Ki0n Giang
MAu B03a- DN
@an hirnh theo Th6ng tu sii 200/2014/TT-BTC
ngiy 2211212014 cna BQ Tiri Chinh)
sAo cAo Ltlu cHrrYEN TrEN TE'
(DAng iInY dri)
(Theo phwtng PhdP gidn tieP)
QU{'I NAM 2o2o
CHi TIf,UMA TMSO
D0n i tiAn t9: VND
Lfiy k5 tir diu nim d6n cuiii qui nirY
NIm trur6'c
iFcnuvf,NrriN T DQNG KINH DOANH
1. Lgi nhu$n trurfc thu6
2. Diiu chinh cho cdc khodn
- KhAu hao TSCD vd BDSET
- C6c khodn dU Phdng- GADA6 ch€nh lQch tf gi6 h6i do6i do tlanh gi6 l4i c6c
khoin msc tidn tQ c6 g6c-ngo4i tQ
- GaDA6 tir ho?t dQng ddu tu
- Chi phi ldi vaY
- C6c kho6n di6u chinh kh6c
3. Lgi nhufn tir ho4t tlQng kinh doanh trufc thay
e6i v6n luu ilQng
- (T[ng)/giem c6c khodn PhAi thu
- (Tdng)/gi6m hdng t6n kho
- rmg4giam; c6c khoin phii tri (khdng kO liii vay
pnai tra, tnu6 thu nh$p doanh nghiQp phf,i nQp)
- (Tdng)/gi6m chi Phi tri tru6c
- (T6ng)/gi6m chimg kho6n kinh doanh
- Ti6n l6i vaY dd trd
- Thu6 thu nh$P doanh nghiQP iln nQP
- TiAn thu kh6c tir ho$ dQng kinh doanh
- TiAn chi kh6c cho hopt dQng kinh doanh
Luu ti6n thuin tir ho4t kinh doanh
01
02 V.8,V.9
03
04 VI.3,VI.4
05 vI.3UO
07
08
09
10
11
12
13
t415
t6t720
v.13
6,464,285,488
12,995,293,606_
(2,977,498,001-)
16,482,081,093
8,394,020,506
(3,400,865,763)
(8,114,291,374)
(1,805,753,299)
29,415,804,804
12,312,304,194
(675,563,016)-
41,052,545,982
5,261,618,166
(5,039,989,249)
(4,059,803,672)
(2,998,951,712)
(1,113,215,180)
33,102,204,$;
*.) ?A
C,"
e:
.__N
CHUY'EN TIiN'TUIToAT DOI\G Diu rL-
tJ6h't d,tt*ffi',.6y dwngTSCD vdc6c
tdi s6n ddi h4n kh6c
2. Ti0n thu tir thanh li, nhugng b6n TSCD vd c6c
tdi sin ddi han kh6c
3. Ti6n chi cho vay, mua c6c cdng c9 ng cita <lon vikh6c
4. Ti6n thu h6i cho vay, ban l4i cric cdng cg ng cria
don vi kh6c
5. TiAn chi ddu tu g6p v5n vdo tlon vi kh6c
6. TiAn thu h6i dAu tu g6p v6n viro don vl kh6c
7. Ti6n thu l6i cho vay, c6 tfc vd lgi nhuQn du-o' c chia
2l v.8,V.9,V.lO,VII
(25,036,861,812)
(51,953,863,014)
62,000,000,000
5,258,478,618
(9,73\246,208)
(34,379,948,946)
(78,000,000,000)
83,800,000,000
2,389,g04,7g;
(26,190,044,152)
22
23 v.2
24 v.2
25
26
27
30
v.5,vL3
Luu chuvSn tidn thuin tin ho4t tliu tu
rlr. rllt@,nh{nv6ng6Pcriacht so hfru
2. TiAn chi tri l4i v6n g6p cho c6c chir s0 hfru' mua lpi
c6 phi6u cira doanh nghiQp d6 ph6t hdnh
3. Ti6n thu tt di vaY
4. TiAn chi tri ng g6c vaY
5. TiAn chi tri ng thuO tdi chinh
6. C6 tric, lgi nhuOn dd tri cho chir s0 hfiu
a^)z
34
35
36 V,15, v.16
40Luu chuy6n tidn thuffn tir ho4t it0ng tii chinh
F*, .nuyeo tiAn thuin trong (50 = 20+30+40)1,822,944,955 6,912,160r183
CONG TY CO PHAN TAU CAO T6C SUPNNUONG'XTOX CTANC
S6 tO Ouong 3014Y\P2,TT Duong D0ng, H' Phri QuSc' Ki0n GiangMiu B03a- DN
[Ban h]rnh theo Thong tu s5 200/2014[T-BTCngiry 22ll2t2ll4 cta BQ Tiri Chinh)
nAo cAo LuU cHtrYEN TrEN TE
(Dang ttiY dn)
(Theo Phuong PhdP gidn ti€P)
QU'i r NAM 2o2oDon vi ti0n
Lfly k6 tir tlfiu nim d5n cu6i qui nhYTMCHiTITU
MAcA60
61
v.l 6,905,040,805 11,069,231,54ETi€n vd tuong ti6n iliu kiI"h hrrOttg "tt
tt*y eOi ty Ci6 h6t i9l9!I-727,985,160 L7,981,397,731
Ti0n vir tidn cu6i =50+60+61)
ndm2020
lAu rry NGQC THIIONG
Ngudri l$p bi6u
ftyBiJr rH[ udxc oAot<5 toin Tru&ng
._56tO.
{;\6,tr:."r:j,e
cdprlu cr
Ph6 T6ng Gi6m il5c
c6ne w cd pnhn riu cao r6c supeRDoNG - rrEn GrANGDia chi: Si5 tO Ouong 30/4 khu ptrO Z, ftri tr6n Duong EOng, HuyQn Phri Qui5c, Tinh Ki6n Giang
eAo cAo rer cnfNHNdm tiri chinh k6t thirc ngiry 3 1 thring O3 ndm 2020
sAN THUYET MINH sAo cAo rAI cHiNHQtri'r NAM2020
o4c ortvr HoAT D9NG
Hinh thtfrc sO hii'u vi5nCO.nS tf CO phAn Tdu cao t6c Superdong - Ki€n Giang (sau itdy ggi t6t ld "COng tn h cdng ty c5
phan,
Linh vqc kinh doanhLinh v.uc kinh doanh ctra C6ng ty ld kinh doanh dich vp,
Ngdnh ngtrd t<inn doanhHoat dQng kinh doanh chinh cira C6ng ty ld vQn t6i hanh kh6ch vd hang h6a ven bi6n,
Chu k) sin xu6t, kinh doanh th0ng thudngChu lc! sdn xu6t kinh doanh thdng thuong cira C6ng ty khdng qad 12 thing,
D{c tli6m ho4t ilQng cia Cdng ty trong nim ctf inh hu6ng tl6n B{o c.io tAi chinhTrong kj', C6ng ty da img trudc mua phd cao t6c v6i s6 ti€n hon 16 ti \ {D, viQc mua s[m th6m
phd mdi sC grup cdng ty tdng cudng khd ndng c4nh tranh vd tl6p img nhu cdu vdn chuy€n trong thdigian tdi,
Cdu tric Cdng tyCdc Don v! trgc thuQc khilng cd tn cdch phdp nhhn hgch todn bdo sO
TOn don v! Dia chi
SupJrdong - t<i6n Giang - Chi Thi tr6n TrAn D6, HuyQn TrAn D6, Tinh S6c Trdng,
nlfnh Soc Trine.t
C6ng ty CO phdn Tdu cao tOc SO tt NgO Quy6t, Th0n Tri€u Duong, Xd Tam Thanh,
Superdong - Ki€n Giang - Chi HuyQn Phri Quf, Tinh Binh ThuQn,
nhdnh Phri.QufCdng ty C6 phan Tdu cao ti5c Duong Tran Phf, Khu 6, Thi tr6n Cdn Ddo, Huypn Cdn D6o,
Superdong - Ki6n Giang - Chi Tinh Ba Ria - Vflng Tdu,
nhrinh CdnE6o
Tuy6n n6 vO nra ning so s6nh thdng tin tr6n B5o c6o tii chinhC66 s5 [Qu tuong rmgitra ndm tru6c so siinh ctu-o. c v6i s5 tigu cira ndm nay,
NhAn vi6nT4i ngiy t6t ttrUc ndm tdi chinh C0ng ty c6 402 nhdn vi€n clang ldm viQc (s0 dAu n6m ld 377 rth6,n
vi6n),
NAM TAr cHiNH, EoN vI TItN TF str DUNG TRoNG KE ToAN
Ntrm tii chinhNdm tdi chinh cta C6ng ty U6t eAu tir ngdy 01 th6ng 01 vd k6t thric vdo ngdy 3l th6ng l2hingflar[,
Eon viti6n t$ sr? dgng trong k6 to6n
I.
1.
3.
4.
8.
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1.
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rfie'
gi
Ban thuyiit minh ndy td m1t b0 pk\n hq p thdnh vd phai dtqc dgc citng voi Bao cdo tdi chinh
CONG TY CO PHAN TAU CAO TOC SUPERDONG . KIEN GIANGDia chi: Sii tO Ouong 30/4 kAu pnO Z, mi tr6n Duong DOng, HuyQn Phir Qu5c, Tinh Ki6n GiangBAO CAO TAI CHINHNEm tai chinh k6t ttrric 03 ndm2020
ilr.
1.
Bin thuy6t minh 86o c6o tii chinh (ti theo)
Don v! ti6n te str dgng trong k6 to6n ld D0ng ViQt Nam (VND) do phdn l6n cdc nghiep vu <lugc
thr,lc hiQn b6ng ttcrn v! ti€n tQ VND,
CHUAN Mr/c vA cHE De xf roAN Ar nqNc
Ch6 dO ki6 todn r{p dgngC6ng ty 6p dpng c6c Chudn mgc KO torln ViQt Nam, Ch€ d0 KC to6n doanh nghiep Vi6t Nam <luoc
ban hdnh theo Th6ng tv s6 20012014/TT-BTC ngity 22 thing 12 ndm 2014 vd cric Th0ng tu hu6ngdAn thuc hiQn chuAn mr,rc kti to6n ctra B9 TAi chinh trong viQc lQp vd trinh bdy B6o c6o tdi chinh,
Tuy6n.b6 vd viQc tudn thri chuAn mgc k6 torin vir ctr6 Oq tr6 toif,nBan T6ng Gi6m cti5c i16m b6o dd tu6n thri y6u cdu cria ciic ChuAn mgc Ki5 toSn ViQt Nam, Chi5 dQ
f6 to6n doanh nghiQp ViQt Nam du-o.c ban hdnh theo Thong tu s620012014/TT-BTC ngity 22
thdng 12 nfum 2014 cfing nhu c6c thdng tu hudng d6n thyc hiQn chuAn mUc kti to6n ctra BO Tdichinh trong viQc lQp vd trinh bdy Brio c6o tdi chinh,
cAc cniNH sAcH xr roAN Ap nunc
Co s& lip 86o c6o tii chinhnao cao tai chinh clu-o. c lQp tr€n co sd k6 toiin dOn tich (tru c6c thOng tin liOn quan d6n c6c lu6ngti6n),
Cfc giao dich bnng ngo4i tQC6c giao dich ph6t sinh bang ngo4i t9 dugc chuyt5n d6i theo W g| ingdy ph6t sinh giao dich, 56
du c6c khodn mgc ti€n tQ c6 gilc ngo4i tQ tpi ngdy kiit thfc nlm tdi chinh ilugc quy d6i theo tj' gi6t4i ngdy ndy,
Ch6nh lQch tj' gi6 phdt sinh trong n[m tD c6c giao dfch bing ngo4i tQ duo. c ghi nhQn vdo doanh thuho4t.clQng tdi chinh ho4c chi phi tdi chinh, Ch€nh lech ry gi6 do dfrth gifilqi c6c khoin mpc ti6n tQc6 gdc ngo4i tQ t4i ngdy k6t thric ndm tdi chinh sau khi bi trt ch6nh lQch tdng vd ch€nh lQch giimdugc ghi nhQn vdo doanh thu hoat ilQng tdi chinh hoflc chi phf $i chinh,
Ty.gi6su dpng d€ quy d6i cac giao dich pli6t sinh b[ng ngo4i tC h t)i gi6 giao dich thUc t6 t4i thdittiOm pMt sinh giao dich, Tj' gi6 giao dlch thgc tC dOi voi c6c giao dich bdng ngo4i tQ du-o.c x6c
<l!nh nhu sau:. orii vdi ng phai thu: ty gi6.muango4i tQ cira ngdn hdng thuong m4i noi C6ng ty chi dinh khrich
hdng thanh torin t4i thdi tli6m giao dlch ph6t sinh,. Otii vdi ng phdi tr6: ty g|ben ngo4i tQ cira ngdn hang thuong mai noi C6ng ty dp ki6n giao
dich tai thoi cti6m giao dlch ph6t sinh,. O6i vdi c6c giao dich mua s6m tdi sdn hoflc c6c khoin chi phi cluo. c thanh to6n ngay bdng ngo4i
tQ fthdng qua c6c tdi khoin phai trd): tj'girl mua ngo4i tO cfia ngdn hdng thuong m4i noi C6ng
ty thgc hiQn thanh to6n,
Ty 916 sir dpng eC eann gi|lai s6 du c6c khodn mpc tidn tQ c6 g6c ngoqi tQ t4i ngdy k6t thric nam
tdi chinh dugc xiic tlinh theo nguy€n tAc sau:. pi5i vdi c6c khoin ngopi tQ gui ngdn hdng: f! gi6 mua ngopi tQ cira ngdn hdng noi C6ng ty md
tdi k*rodn ngopi tQ,
. O6i vdi c6c khoin qrc tiAn tQ c6 g6c ngo4i tQ tlugc phdn lo4i ld tdi sdn kh6c: tj'gi6 mua ngopi
tQ ctra Ngdn hdng TMCP Ngo4i thuong ViQt Nam (Ngdn hdng C6ng ty thuong xuy€n c6 giao
dich),
IV.
t.
Bdn thuyilt minh niy ld m\t bO phfin hqp thenh vd phai dtq c ilgc citng voi Bdo cdo tdi chinh
c6ne w cd pnAn rAu clo r6c supeRDoNG - xrEru GrANG
Oia ctri: S6 tO Ouong 30/4 khu ptr6 Z, fni tr6n Duong Dong, HuyQn Phri Qu5c, Tinh Ki€n Giang
eAo cAoret cniwnNdm tai chinh k6t thric 31 th6ng 03ndm2020
minh B{o c6o t}ri chinh (ti6P theo)
. D6i v6i c6ckho6n mgc tiiin tQ c6 gric ngo4i tQ dugc phdn loai ld nq phdi trd:Iy giit b6n ngoai tq
cira Ngdn hdng TMCP Ngo4i thuong Viet Nam o{gdn hdng c6ng ty thudng xuy€n c6 giao
dich),
Tidn vh cdc khoin tuong tluong tiAin
iiAr U"tgam tien m4t v:d ti6n [ii ngdn hnng khdng k] h*n, C6c_ khoin tuong cluong ti6n ld c6c
d;;';;;^#; il; "6 tnoi"r'an tiu troi fi'o"g q:,ra o: tr'u"g 56 ttr ngdy dAu lu, c6 khd nrng
dr*6,'J[t "Ja3?"e
ifianrr -Ot lusng tidn x6c ilinlivi khdng c6 itri ro trong viQc chuytin coi thanh
titin taithdi <fi€m b6o c6o,
Cic khoin tliu tu tiri chinhCdc khodn ddu tu ndm giit itdn ngdy ttrio hgn
Kh;a" A; io aoq. ptta;'loai la n[m giir dch ngdy d6o h4n k'hi COng ty c6 f dinh ya Sa ndng git
Ac" "gay
ea" fian, Caq khonn dAu tu ia* Blii dln ngdy il6o_h4n bao gdm:.c6. h?3l,,ien gui ngdn
frang lo.ky h4n (bao gdm ci crlc lo4i tin phiiu, k! phi6u), tr6i phi6u, c6 phi6u uu ddi b€n ph6t hanh
ilal"6"O"prrai111r" ral rii .Oi?o'r ercrn'nrrai'aiirrr tr*g to*g lai vd c6c khoan c.ho vav n6m giit
;6;;;;t d6" rran voi muc dich thu ldi hang ky vd criJ tnoan dau tu n6m gifi den ngdy d6o h4n
kh6c,
C6c khoin dAu tu nim giir di5n ngiy d6o h4n ttugc ghi nhsn ban dau theo gi-A gi5cbao
9O1S1a qyavd c6c chi phf li€n quan-d6n giaJdich mua c6c khoan dAu tu, Sau ghiq?" 9-i*: c6c khoan ddu
tu nAy ilugc ghi nhan theo g-i6 tri c6 th,5 thu htii, Thu nhap hi.tr1 c6c khoin ddu tu nf,m git il6n
ngay eao hq;sau ngdy mua dusc ghi nhan tr0n 86o c6o kiit qud hoaf $0".g
KS 9f*llcl.tg.'oOi ifru, Ldi rlugc fruOire trudc khi-C6ng ty n6m grir dugc ghi gi6m tru vio gi6 gdc t?i thdi diem
mua,
Khi c6 c6c bing chrlng ctr6c ch6n cho th6y mQt phdn ho{c todn bQ khodn <tAu tu c6 th6 kh6ng thu-rrai6"s.
"JrOio" thai A"qc x6c rlinh ggicaci &6ng tin cgy thi t6n th5t <lugc ghi nhQn vdo chi phi
tdi chinh trong n6m vd gidm trir trgc tiep gi6 tri ddu tu,
Cdc khoin phii thuc6c khoan nq phai thu rfu-o. c trinh biy theo gi6 tri ghi s6 tru di c6c kho6n dy phdng phai thu kh6
ddi,
viQc phdn lo4i c6c kto6n phai thu ld pMi thu kh6ch hdng vd ph6i thu kh6c dugc thgc hiQn theo
nguy€n tdc sau:
o phii thu cira kh6ch hdng phan anh c6c khoin phii thu mang tinh ch6t thuong m4i ph6t sinh ttr
giao dich c6 tinh ctr6t mua - b6n gitta C6ng ty vd ngudi mua ld <lon vi dQc l$p vdi C6ng ty -.. Fnui thu kh6c ph6n 6nh c6c khoin phii thu khdng c6 tinh thuong m4i, khdng li0n quan dOn
giao dich mua - b6n,
Dr,r phdng phdi thu kh6 ddi dugc. l4p cho.timg khoi-n,ng phii thu.kh6 doi cdn crl vdo tu6i ng qu6
nan cfra ,7i t*roan nqho4c dU kiiln r,ic tOn tiat cO thC xey ra, cp th6 nhu sau:
. OOi vdi ngph6i thu qu6 h4nthanhto6n:- 30%gia tti A6i u'Oi khoin ng phii thu qu6 h4n tir tr6n 06 tryng.A1^ldi 01 nim,
- s}%Eia tri e6i vdi khoin ns phdi thu quii h4ntir 0l nim 99" g"gi O?ry^"- 70%Eia tri A6i.voi khoan ng phii thu qu6 han tir O?9^ d6n dudi 03 ndm,
_ 1001|.' giltri d5i vdi khoan ng ph6i thu quii h4n tt 03 ndm trd l€n, _ _ :.. O6i vdi n-o."phaithu chua qua han thanh to6n nhtmg kh6 c6 khi ndng thu h6i: cdn crl vio du
kii5n mfc ton ttL6t Cc bP Ou Phdng,
a
Bdn thuyiil mrnh ndy ld m6t bQ phQn hqp thdnh fi phdi duqc dpc cilng vdi Bdn cdn tdi chinh 10
minh Br[o c6o tii chinh (ti0P theo)
c6ne w cd pHnN rAu cao r6c SUPERDoNG - KrEN GrANGDia chi: S6 tO Ouong 30/4 khu ptrO Z, ttritr6n Duong D6ng, HuyQn Phri Qu5c, Tinh Ki€n Giang
BAo CAO T'AI CHiNHNdm tai chinh k6t thric ngdy 31 thang 03 ndm2020
T6ng, gi6m si5 du dU phdng ng phai thu kh6 ddi c0n phdi trich lQp tai ngdy k6t thric n6m tdi chinh
du-o. c ghi nhQn vdo chi phi quan lf doanh nghiQp,
Hing tiin khoHa"itO" kho ctugc ghi nhQn theo gi5 thfp hon glira gi6g6c vd gi6 tri thudn c6 th6 thUc hiQn du-o. c,
Hdng tdn kho chi bao gdm nguy€n vflt liQu vd hdng h6a,
Gi6 e.5c hdng t6n kho bao g6m chi phi mua vit cdc chi phi li6n quan trpc tiiip kh6c ph6t sinh d6 c6
OuqJhang tdn kho d ctia ili€m vd tr4ng th6i hiQn tai'
Gi6 xu6t kho Clugc tinh theo phuong ph6p nhQp trudc, xu6t trudc vd <lugc hqch to6n theo phuong
ph6p kO khai thudng xuY0n,
Gi6 tri thudn c6 thri thuc hign dugc lit gi|bfnudc tinh cira hdng t6n kho.trong ki'. sdn xu6t, kinh
doanh binh thudng trir chi phi udctinh eC noatt thdnh vd chi phi u6c tinh c6n thi6t cho viQc tiOu thp
chirng,
Dr,r phdng giim gi6 hdng t6n kho du-o. c lQp cho timg m4t hdng t6n kho cp e1l 8{ ldrn hon gi6 tr!
tfrira'" "O"tfr?
thgo"hign dir-o.c, Tdng, gi6m s-ti du dy phdng gi6m gi6 hdng tdn kho cdn phii trich lQp
tAi ngay t6t tt.ic n6m tdi chinh dugc ghi nh{n vdo gi6 vOn hdng b6n,
7. Chi phi tr€ tru6'cchi ohi tr6 trudc-bao e6m c6c chi phi thuc ti5 d6 ph6t sinh nhmg c6 li€n quan di51k6t qu6 ho4t
JOnn ran *u6t kinh doa:nh cira nhi€u kj kii toiin, Chi phi tri trudc cua C6ng ty chtr y6u ld chi phi dg
ar t?tr-ra" iAn DO - S6c Trtng, crri pru sira chta, Ctti pru b6o hi€m vd cdng cu, dung.cl 9lt tttiphi tra tu6c ndy r1u-o. c phdn bdtongkhoing thdi gian td trudc hoAc thdi gian c6c lgi ich kinh t0
tuong fng clugc t4o ra tir c6c chi phi ndy,
Chi phi dtr tin biln tdu TrAn Oi - Sdc Trdng.Cilc chi pru t6n quan d6n dU 6n btin tdu Trdn pe - SOc Trdng sd clugc_phdnbd vdo chi phi theo
phuong phap Aoong thang khi dU 6n ili vdo ho4t dQng vdi thdi gian phAn bO kh6ng qu6 50 ndm,
Chi pht sfira chfta - !.
Chi phi sua chta rlugc phdn b6 vdo chi phi theo phuong ph6p eluong th6ng vdi thdi gian phdn b6
kh6ng qu6 05 n6m,
Chi phf bdo hiAmChi phi Oao ni6m ea dua vdo sir dpng <tu-o. c phdn b0 vio chi phi theo phuong ph6p cludng thdng vdi
thdi gian phdn b6 khdng quii 01 n6m,
COng cq, dytng cyC6ng c9, aung c; Oa ttua vdo sir dpng rlugc phdn b6 vdo chi phi theo phuong ph6p duong thSng vdi
thdi gian phdn bd kh6ng qu6 03 ndm,
8. Tdi sin cii ointr hii'u hinhi;i il.4 Ai"fr frr"-f.i* <tugc the hiQn theo nguyen gi6 fir hao mdnlfly k6, Nguy€n gi6.titi sdn cO
dinh hiru hi"h b;;;ilJ-ttuO rar .ii ptti qt Corify phdi b6 ra d6 c6 <lusc tdi sdn c6 dinh tinh
d6n thdi clitim dua iai ran <16 vdo tr4ng th6i sin sdng su dpng, C6c chi phi.ph6t.sinh sau ghi nhfln
U* Aa".nt du-o. c ghi tlng nguy€n gia tai san cO einnn6u ciic chi phi nay chlc chln ldmting lgi ich
[t"h?-;;6i"*! rui d; J ;u"s tdi san d6, C6c chi phi ph6t sinh kh6ng th6a mdn di6u kiQn tron
du-o. c ghi nhan h chi phi s6n xuAt, kinh doanh trong ndm,
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rtru
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llBdn thuyiit minh ndy ld mQt bQ phQn hqp thinh vd phdi tyqc dqc cing voi Bdo c'io tdi chinh
9.
c6nc w cd pnAr rAu cno r6c supeRDoNG - xrErrl GrANG
Dia chi: SO tO Ouong 30/4 khu ptrO Z, ttri tr6n Ouong D6ng, HuyQn Phri Qu6c, Tinh Ki6n Giang
nAo cAo ret uriNHNdm tai chinh kOt thfc 3l tlrdng 03ndm2020
Bin thuy6t minh B{o c6o tii chinh theo)
Khi tai s6n ci5 dinh htu hinh <Iugc blnhay thanh ly, nguyen gi6vd gi6tr! hao mdn lfly k6 du-o. c x6a
si5 vd l6i, 16 ph6t sinh do thanh lf tlu-o. c ghi nhQn vdo thu nhQp hay chi phi trong n[m,
Tdi s6n c6 Cintr hiru hinh.dugc kh6u hao theo.phuong.Pl,tP_d".Tq thing dga tr€n thdi gian hitu
dgng udc tinh, 56 ndm kh6u hao cira c6c lo4i tdi san c6 cllnh hitu hinh nhu sau:
mai tai san c5 dinh SO ndm
Nhd cua, vQt ki6n trfcM6y m6c vd thii5t biPhuong tiQn vfln tii, truYCn d6n
Tdi sin cO Ainn hfiu hinh kh6c
25t0-15
0305
Tii sin c6 einn vO hinhi;i ;e" ;5 Jiirrr uo triort dugc th6 hiQn theo nguy€n gi6 tnr hao mdn lfly k6,
Nsuy€n si6 tai s6n cti clinh v6 hinh bao g6m todn bQ c6c chi phi-md C6ng ty phdi bd ra-tl0.c6 ilu-o. c
iairi" "6ainn
tinh aiin thOi rti€m dua tdi san d6 vdo tr4ng thrii sEn sdng sir dpng, Chi phi li6n quan
ct6n tdi san ci5 dinh v6 hinh phrit sinh sau khi g.hi nfQn ban tldu clugc 9! nhan ld chi phi.sanxuAt'
kinh doanh trong n6m trir khi c6c chi phi ndy gAn Uen vdi mQt tdi sdn c6 einfr vd hinh cg thO vd ldm
tdng lgi ich kinh tC tir c6c tdi sdn ndy,
Khi tdi s6n cli dinh vd hinh clu-o. c bdn hay thanh lf, nguy€n gil vitgi6 tr! hao mon lfly ki5 clugc x6a
si5 vd ldi, 16 ph6t sinh do thanh ly clugc ghi nhQn vdo thu nhQp hay chi phi trong n6m,
Tdi sin cO Ainn v6 hinh ctra C6ng ty bao gdm:
?n? tY F"S (!!,' r^^^h^ ^,i^ al.i nhr th,v^ ta f-Ano rv rlfi chi re , ' ii d6t strOuvAn sir dune d6t 11 todn bQ c6c chi phi thUc tr5 Cdng ty ttd chi ra-c6 li€n quan tryc ti€p t(.
A]rns. bao s'O;: ti6n chi ra d6 c6 quy€n sir dgng d6t, chi phi cho tl€n bir, giii ph6ng m{t bing, san
f{p iiat bailg, lQ phi tru6c b4,,,, quyiin str dUng d6t khdng x6c clinh thdi h4n khdng dugc tfnh khdu
hao,
chrons trinh nhdn fry ryo' tinh - ' r ). -A- -4,, rinh kh6no , ' r k6t voiChi phf"li6n quan di5n c6c chuong trinh phdn m6m m6y tinh kh6ng phdi ld mQt b0 phQn g[r
phan cung .O ti6tt quan dugc- v6tt ttOa,.Nguydn gi6 cua phan m€m_m6y tinh ld toan b0 c6c chi phi
md C6ng-ty da chi ra tinh di5n thdi <li€m dua phAn m€m vdo su d,rng, Phdn mOm m6y tinh <Iu-o.c
kh6u hadttreo phuong ph6p ttuong thdng trong 05 ndm,
Tdi sdn cd ann va hinh khtici;i;; .6 cii"fr v6 hinh kh6c ld c6c chi phi thi€t t6 tcy tfruat dugc kh6u hao theo phuong ph6p
ctudng thing trong 02rrtm,
Chi phi xAy dqrng ctr bin dO dangCfri i,ru xay Oinico Uar OO dang"phan 6nhc6c ctri phi liOn qlan trgc tii5p @ao gdm ci chi phi l6i
uuy.O ti6n quan phtr hqp vdi chffi-s6ch k6toan cira C6ng ty) d6n c6c tdi sdn dang trong qu6 trinh
xay Opg, may mOc tfri6t Ui rlang hp d4t de phuc vu $Jmpc tlich sin xu6t, cho thud vd quin li'cflng nh;'chi pru ten quan d6n tfe. i,:ru_ rlyqtdi sin cO einir dang thqc hiQn, C6c tdi sin ndy dugc
ghi nh4n theo gia gdc vA khOng cluo. c tinh kh6u hao,
Cdc khoin ng phf,i tri vdr chi phi phii tri
-:gr.rG TlPHA\
CAO T
.IRD(N OIAI
10.
11.
Bdn thuydt ninh niy ld n1t b0 phdn hop thanh vd phai ifuqc ilpc ciutg vdi Bdo cdo tai chtnh t2
c6ne rv cd pnhn rAu cno r6c suprRDoNG - xrEru GrANG
il;i sito ou*g 30/4 khu ptr6 z, rt4 tr6n Duong E6ng, HuyQn Phf Qu6c' Tinh Ki€n Giang
sAo cAo ret csiNsNdm tai chinh k6t thric ngdY 31 03 n5m 2020
Bin minh B6o c6o tii chinh (ti6P theo)
C6c kho6n ng phai tr6 vdL chi phi phai tri tluo. c ghi nh$n cho st5 tidn phai tri fiong tuong lai li€n
dil6;hd;g.'h6a vd dich vu d6 nh4n rlugc, Chiphiphiitrh clugc ghi nhfln dga tr&r cric udc tinh
hqp ly vC sd ti6n Phii tri,
ViQc pMn loai c6c.kho6n phii trd ld ph6i tra ngudi b6n, chi phi phni tri vd phai tra kh6c rlugc thgc
hiQn theo nguY€n tAc sau:. pMi tr6 ngudi b5n phan irth c6c klro6n phii tra mang tinh ch6t thuong m4i ph6t sinh ttr giao
dich mua hang h6a, dfch vq, tai s6n vd ngudi ban ld <ton vi <loc lap voi c6ng ty,
o Chi phi phai tin phan 6nh c6c khoin ph6i tr6 ctrg nary.tro1 dich vu e16 nh4n dugc tt ngudi b6n
hoic ild """g "6p
cho ngudi mua nhung chua chi tr6 do chua c6 h6a don hoac chua dir hO so,
iai rier-tc,.i'a" ia "a"
droan phii tri cho ngudi lao ttQng vd tiAn luong nghi ph6p, c6c khodn
chi phi sin xu6t, kinh doanh ph6i trich trudc'. phii tra kh6c phan 6nh c6c khodn phai tri kh6ng c6 tinh thuong m4i, khdng li€n quan <ltin giao
dich mua, b6r1 cung c6p hang h6a dich vit,
C6c l*roin ng ph6i tr6 vd chi phi phai tri <lu-o. c phdn lo4i ngal h4n vd ddi hqn trOn Bing cdn d6i kC
torin cdn crl theo ki han cdn lai t?i ngdy ki5t tnric n6m tdi chinh,
12. ViSn chfr sO hiiuV6n gdp cfia chrt s0 hftuV;;;6 ;; ;h,t so hiru <tusc ehi nhQn theo si5 v6n thuc t6 da g6p ciula chc co dong,
Phin phiSi lgi nhu.$n
rqi nhuan sau thui5ihu nh4p doanh nghiQp dugc ph6n ptr6i cfro c6c c6 ddng sau khi da trichlQp cric
qry trr." Di6u l0 cira c6ng ty cflng nttuia" quy dlnh cua phap luQt vd <16 <lugc Dai h6i d6ng c6
tl0ng ph€ duyOt,
Vi6c phdn ptr5i tsi nhuan cho c6c c6 dong dugc c6n nhac <ttin c6c kho6n mgc phi ddn tQ nam trong
;t'"tlra;;-th# ;il;;nar pt'ai co tho"anhiuong diin luong tien yd kh6 ning..chi tre c6 tfc nhu
tii Oo dann gi1lqitdi snn mang ili g6p v6r\ l6i do d6nh gi6 lai c6c khodn mr,rc ti6n tQ, cilc c6ng cp
tdi chinh vd c6c khoin mpc phi tiOn tQ kh6c,
C6 tftc duo. c ghi nhan ld ng phai ha khi duo. c D?i hoi dong cO eOng phe duyQt,
Ghi nh$n doanh thu vi thu nhflPDoanh thu bdn hdng hotiDoanh thu b6n hang-h6u dog. ghi nhfln khi tlOng thoi th6a mflncilc di6u kiQn sau:
; --Caog
ty da chiyen giuo p-fran l6n riri ro ua lgi fch gln liAn vdi quyen so hiru hdng h6a cho
ngudi mua,. C-6ng ty kh6ng cdn n6m giil quy€n qudn lf hdng h6a nhu ngudi sd hiru hdng h6a, san phdm
ho{c quy€n ki6m so6t hdng h6a,
o Doanh thu <luo. c x6c <linh tuong Ooi chic ch6n, Khi bqp dOng quy dinh nguqi.myl dygt quy€n
tra lai hdne h6a dd mua theo nfrttrg cli6u kiQn cu th€, doanh thu chi du.gc ghi nh4n khi nhtng
;ilLiefiu tfre jO tttOng cdn ton-t4i vd ngudi mua khOng dugc quy6n trdlai hang h6a (trir
Thfing dw vdn cQ phAnTh4ng du v6n c6 phdn <lugc ghi nhQn theo s6 ch€nh lQch giila gi6 phhIhdnh vd mQnh gi6 c6phii5u
ilfiffi;# ri"" iii'rr"a" ph6t hanh b6 sung, chenr,lgcrigiua sti tai ph6t hdnh vd gi6 tri s6 srich
H:6 ;ilH';;;;ff;dil;5" 'f" t,ai pi'ie" chuy€n "aai f id6o h4n, chi phi trpc tii5p li6n
q"r" gC" f,i* pftat nanft U6 ,ung c6 phi6u vi tai pnat hanh c6 phit5u qu! tlugc ghi gi6m th{ng du
vdn c6 pMn,
13.
t4.
Bdn thuydt minh niy ld mQt bQ phQn hqp thanh vd phdi &rqc dqc cing toi Bdo cdo tdi chinh 13
cOua rv cd pnAn rAu clo rdc suprRDoNG - rrEn GrANGDia chi: S5 tO Ouong 30/4 khu ptr5 Z, fni tr6n Duong D6ng, HuyQn Phir Qu5c, Tinh Ki€n Giang
sAo cAo rN cufNuNdm tai chinh k6t thric ngdy 31 03 nim 2020
minh Bdo c6o tii chinh (ti6P theo)
trudng hqp kt6ch hang c6 quyAn trd 14i hdng h6a dudi hinh thrlc e6i bi d6 t6y hang h6a, dich
vJ kh6c),. Cdng tydd ho*c se thu du-o. c lgi ich kinh t6 tr) giao dich ban hdng,
o X6c <tinh iluo. c chi phi li6n quan tl€n giao dlch br{n hang,
Doanh thu cung cliP tlich vrq
Doanh thu cung "6 di"h *'duo. c ghi r1ir6n ]<fri ddng thdi th6a m6n c6c di6u kiQn sau:
. Doanh thu ifu-o. c xric rlinh tucrng d6i chic ch6n, Khi "hsp
<l6ng quy dinh ngug qra duo. c quy€n
tra lai dich vU it6 mua theo nhirng di€u kiQn cg thi5, doanh thu chi clugc ghi nMn khi nhirng
Oi}" tfe" .u itra Oo tfrOng cdn t6n-t4i vd nguoi mua khOng clugc quy€n tri lai dich vp dd cung
cilp,. C6ng ty cl6 ho{c s€ thu duo. c lqi ich kinh t6 tir giao dich cung c6p dich vr,r cl6,
. Xftcdinh du-o. c phdn cdng vigc dd hodn thanh vdo thdi di6m b6o c6o,
o X6c rlinh rtugc chi phi pMt sinh cho giao dich vd chi phi d6 hoan thdnh giao dich cung c6p dich
vu d6,
Trudng hqp dich qr du-o. c thlrc hiQn trong nhi6u k! thi doanh thu <lu-o. c ghi nhQn trong kj' dutJc cin
cri vao ti5i qui phAn cdng viQc dd hodn thdnh vdo ngdy k€t thric nim tdi chinh,
Tiin ldiii6, niOoo.. ghi nh4n tr6n co sd thdi gian vd lai su6t thr;c t6 timg ki',
15. Cdc khoin chi PhiChi phf ld nhiing khoin ldm gi6m tgi ich kinh t6 clugc ghi nhQn t4i thoi di€m qiao {i,ctr-9n{t.{itthoAc ttri c6 khi-ndng tucrng dli chac chan s€ pMt sinh trong tuong lai khOng phdn biQt da chi ti€n
hay chua,
C6c kho6n chi phf vi khoan doanh thy do n6 t4o ra phii clu-o.c ghi $".ddiq thdi theo nguy6n ticphir hgp, Trong trudng hqp lguyen tac phi hqp xung cl0t voi ryy1 tac.thf,n tro.ng, chi phl duo. c
Lfti .na" can & vno bi6n ch6ivi quy dinh cua chc ChuAn muc kti to6n d6 ddm b6o phdn 6nh giao
dich mQt c6ch trung thgc, hqP lf ,
16. Thu6 thu nh{p doanh nghiQP
CiriJnittt"C tiiu nfr4p doanh nehiep bao gom thu6 thu nh$p hi€n hdnh vi thuti thu nhflp hodn l4i,
Thud thu nhQp hiQn hdnh r. ^til;a ;h" "frai
ftie" hanh ld khoin thu6 cluqc tinh dya tr6n thu nhQp tinh thui5, ]hy fAn.ti"1t ,n tch6nh lgch sovdi-lgi nhu{n k6 toan ld do cti€u chinh c6c khodn chOnh lQch tpm thdi giiia thuO vd kC
to6ry c1cchi phi kh6ng dugc trir cfing nhu iti6u chinh c6c khodn thu nhQp khdng phai chiu thuiS vd
ciic khoin 15 <lugc chuYdn,
Thud thu nhQp hodn lgiftruti ttru ntrap noan tqi n khoan thui thu nhQp doanh nghiQp sd ph6i nQp ho{c s6du-o. c hodn lpi do
ch€nh l€ch tam thdi gita gi6 tri ghi s6 cua tdi l6n va ng phii tri cho mgc ilich lflp 86o c6o tdi chinh
vd co sdtinhthu6 ttg nnap, thu6 ttru nhap hodn lai phii trd ttugc ghi nh{n chotdt cic'ac kho6n
ch€nh l€ch r"1n lrrii^.rri." r11""t,-i;i;an-,rru6 tttu ttrAp noan tai ctri-ou-o.c ghi nhfln khi ch6c chin
trong tuong lai s6 c6 lqi'nhu6n iinh thu€ de sir d,rng nftitng ch€nh lQch tpm thdi dugc kldu trtr ndy,
Gi6 tri ghi s6 cta iai Ja"ltr.ie rtr" *ao doanh ngligp hgan l4i dugc xem x6t lai vdo ngdy kiSt thric
n6m tdi chlnh vd s€ dugc ghi gi6m d6n mfc ear"U,Ao chac chin c6 ctir lqi nhuQn tinh thu6 cho thdplgi ich cira m6J pnan ho4cloan UO tai sin thu6 thu nhflp hodn lai <lugc sir dgng, C6c tdi sin thu€ thu
nhQp doanh nghiCp ho6n l4i chua dugc *i nftan truoc Aay AuoS 1em ifl l9i ."?o
ngdy ki5t thirc nim
tei ;hinh vd duqc'ghi nh4n khi ch6c chin c6 <ltr lgi nhuQn tinh thui5 <lti c6 thd su (rng c6c tdi sin
thui5 thu nh4p hodn lqi chua ghi nhQn nay,
\,rlri
-llJ,'
Bdn th,yiit minh ndy ld mQt bQ phQn hqp thanh vd phdi drqc dpc cilng vdi Bao cdo tdi chinh t4
t7.
18.
cONG Ty cd pnAru rAu clo r6c supeRDoNG - rrGru GrANG
Oi.u rtti S6 tO Ouong 30/4 khu ptr6 Z, ttri tr6n Duong Dong, HuyQn Phir Quoc, Tinh Ki€n Giang
eAo cAo ret crliwnN[m tai chinh k€t thric ngdY 31 03ndm2020
minh Bdo c{o tiri chinh (ti6P theo)
Tdi san thui5 thu nhap hodn lai vd thuil thu nhap hodn l4i phii tri dugc x6c tllnh theo thue su6t dg
tffi sC 6p dUng cho ndm tdi sin- tlu-o. c thu hoi hay n-O qhai,trl <tu-o. c thanh to6n dga tren c5c mrlc
;h;3;;ti"e"tti?" ru" t4i ngdy ti5t tnuc ndm tdi chinh, itruiS thu nhQp hodn lai 9yq.:9h1nhan vdo
il;i|j k6; A;th"?t doj;ki"h doanh vd chi ghi trsc ticp vao .'rott cttri sd hilu khi khoan thu6 d6
li€n quan di5rrc6c khodn mgc du-o. c ghi ttt'jng viro vdn chir sd hiru,
Tdi sin thuti thu nhQp ho6n l4i vd thui5 thu nhQp hodn l4i phai.trd dugc bir trukhi : . . r .
;-- Ca"; ty co qffi hqp phdp <tugc bir trir gita tdi sdn thu6 thu nhOp hiQn hdnh voi thu6 thu nhfp
hiQn hdnh phii nOp; vd { +L,, -h4n hn6n rei nhii thu6 thu. Ci"tai se; thuri thu nhQp ho6n l4i vd thuti thu nhOp hodn lai phai trd ndy li€n quan dOn t
nh$p doanh nghiep duo.c quin lf bdi cung mQt co quan thu6:
- DOi vdi cirng mOt dcrn v! chiu thu€; ho4c
- c6ng ty dv di;t;;;;6";h;6 riJ "n4p
r,ig" hlnh phai tra vd tai san thu6 thu nhQp hiQn
hanh tren co sd thuan ho{c thu troi tai s6n <l6ng thdi vdi viQc thanh to6n ng ph6i tri trong
ttmg k! tuong lai khi c6c khodn trqng y6u cta tfrii thu nhap hosn lai phditrd ho[c tdi sin
thu6 tnu nhQp hoan l4i dugc thanh to6n ho{c thu hdi,
BOn li0n quanC6c b6n <lugc coi ld li€n quan n6u mQr bdn c6 khd ndng kiiSm so6t ho{c c6 6nh hudng dalg k6 eOi
;;ibc" kia tong viQc ra quyet dlnh c6c chinh s6ch tdi chfnh vd hoat d{9.._cl! Tl_.ys dusc xem
ld b€n lien quan-ni5u cungihiu sU kii5m so6t chung hay chi! ut! ItoTg cl6ng k€ .lPg,Trong viQc xem x6t tttOiq,rutt hd cira c6c b$n li€n quan, b6n ch6t cira m6i quan hQ dugc chf tro'ng
nhiOu hon hinh thrlc Ph6P l1i,
B5o cfo theo bQ PhinB0 phdn theo linh v.uc kinh doanh ld mOt phAn c6 thii x6c dinh ri€ng bi€t tham gia vdo qu6 trinh sin
-;ai rrlir .*g c6p'san prta., dich v.u vi c6 riri ro vd lgi ich kinh t6 knac v6i c6c bQ phQn kinh
doanh kh6c,
86 phan theo khu vgc <lfa V ld mot phan c6 th6 x6c <linh ri6ng bi-6t tham gia Ya,o quu trinh sin xu6t
fr"ai;re .,ip Jn pnatn, Oirtr W'tr^ong ph?m vi mQt m6i trudng kinh t.i cp thO vd c6 riri ro vd lgi
i.-rr tr"rr1? r.rra" uoi"a. uO prra" kinrr oo*h trong ciic mdi trudng kinh t6 kh6c,
Th$ng tin bQ ph4n ctu-o. c l4p vd trinh bdy phir hqp vdri chinh s6ch k6 tofn 6p dqng cho viQc lQp vd
trinh bdy 86o c6o tdi chinh cua Cdng ty,
COng cg tii chfnhTdi srtn fii chtnhVi6c phdn loai cac tdi s6n tii chinh nay phr,r thuQc vdo bin chAt vd mqc ttich ctra tdi sdn tdi.chinh vd
ffiffi|;i;,fti;ilt diil;ht "ht;i* erl,.-c* tai san taichinh cira c6ng ty g6m ti€n vd c6c
khoaniicrng duong tidn, c6c khoan phii thu kh6ch hdng vd p6i thu kh6c,
Tai thdi di6m ghi nh{n ban {au, g6c tai san tdi chtuh du-o. c ghi nhan theo gi6 g5c cQng c6c chi phi
giao dlch c6 li6n quan tryc ti0p d€n tdi san tai chinh tl6,
Nq phdifirtfii ch{nhViCc pnan to4i c6c khotu ng phai trti tdi chinh qlty t\ry
Y1o 9to ch6t vd msc ilich cira khoan ng
ph6i tri tai chinh na iuq" qoy6t Ainf, t4i thdi iti6m ghi nh{n ban dAu, Nq phAi tri tdi chinh cira^cong
ty g6m c6c khoan phai tri ngudi b6n vd cilc kho6n phii tr6vJt6c,
T?i thdi di€m ghi nhQn ban dAu, c6c l,.:hoin n9 phiitrit lei:hinh gu.o. c ghiohatt ban ttdu theo gi6 g6c
tiil c6c chi phigiao Oict cO li6n quan trgc ti€p tli5n ng phai trd tdi chinh cl6,
t9.
15Bdn thuyiit minh nay ld mot bo phin hqp twnh vd phdi ctrqc tlpc cilng vai Bao cdo tai chinh
cOna rv cd pnAn rAu cno r6c suprRDoNG - ruEn GrANGDia chi: SO tO Ouong 30/4 khu ph6 2, thitrSn Duong D6ng, HuyQn Phri Qu6c, Tinh Ki6n Giang
sAo cAo rer cniNuNAm tai chinh k6t thic ngdy 3l thring 03 ndm 2020_ ---_,-*--_,, . --- e -I: -
-Bf,n thuy6t minh Br[o cio tii .trinh (licpjl*)_
---
COng cq v6.n chfi sO h{tuC6ng cp v6n chu;;fir h hqp <16ng chr?ng t6 tlugc nhtng lgi ich cdn l4i vc tAi san ctra C6ng ty
sau khi trir di todn bQ nghia q,Bil trit ctic cilng crq tdi ch{nhC6c titi san tai cfrf"ft
"a ng phdi tr6 tdi chinh chi duo. c bt tt voi nhau vd trinh bdy gi6 tr! thudn tren
Bing cdn C5i t6 toan khi vd chi khi C6ng ty:
. co quy€n hqp ph,ap dc bt tn) gi6 tri d6 <tugc ghi nhQn; vd
o C6 jU dinfr tnanfr to6n tr6n co sd thudn hoflc ghi nhfn tai sin vd thanh todn ng phai tri cing
mQt thdi tliOm,
V. THONG TIN Bo 5UNG cHo CAc KH9AN MqC TRiNH BAY TRONG BANG cAN o6IrE IOAN
1. Ti6n vi c6c khoin tuong tluong ti6n
Ti0n m4t
TiAn gui ngdn hdng khdng k! han
Ti0n clang chuY€n
C5c khoin tuong cluong ti€n(.)
c0ng 8-727.985.759 6,905,040,805
(.)Tidn grn ng6n hdng c6 ky han g6c kh6ng qu6 03 th6ng,
Cfc khoin tlflu tu tii chinhA; ilar ;Ar t" tji
"ru"rt da Cdng ty chi c6 khoin ddu tu n5m giir d6n ngdy il6o h4n, Thong tin
fi;6xtc6'pUCA
ilER.Ex e
vC khoan ddu tu tai chinh ctra Cdng ty nhu sau:s6 cu6i tiY
si6 cu6i tri'263,762,000
8,457,286,999
6,936,760
Sd d6u nim268,926,000
6,496,553,285
139,567,520
36 tIAu nlmGi6 g6c Gir[ t4 ghi s6
| 58,6s7,422,26r | 58,657,422,261
158,657,422 261 158,657,422 261
56 tlAu nnm
Ngiin hqnTiOn gui c6 k! h4n
COng
Gi6 g6c Gid tri ghi s6
143,61 1,285,27 5 1 43,61 1,285,27 5
143.611.285,27 5 143,611,285,27 5
3.
4.
Phii thu ngin h4n cfra khdch hirng
Phii thu ti€n ban vd cua c6c khilch hdng trong nudc,
Tr€ trufc cho ngudi brin ngin h4n
Trd trwdc cho ctic bAn fiEn quan
Kaibuok Shipyard (M) Sdn, Bhd
Trrt firdc cho ctic ngtdi bdn khdc
Cdng Ty CO PtrAn BO T6ng IBS
Phdng Tdi chinh - Ki5 hoach Thi xd Hd Ti0n
Cdng ty TNFIH Thi6t kC Ki6ntnic vd Xdy dpgKh6ng gian xanhC6c nhd cung cdP khac
c0ng
Phii thu ngin h4n/dni h4n khfcPhdithu ngdn hgn khdc
s6 cu6i t<Y
3.
5a.
si6 cutii t<Y
61,783,798,481
61,783,798,481
2,431,119,6411,177,023,209_
7,254,096,432
64,214,918,122
44,759,259,000
44,759,259,000
8,693,529,637
5,093,854,589
3,599,675,048
53.452,788,637.-
Ban thuyh minh nay ld mQt bQ ptuin hqp thinh vd phdi &tqc dpc cilng voi Bao cao tdi chinh
St5 ttAu nlm
t6
c6ne w cd pnAn rAu ceo r6c supeRDoNG - xrEn crANGDla chi: S6 tO Oucrng 30/4 khu ptr5 Z, f4 tr5n Duong D6ng, HuyQn Phir Qu6c, Tinh Ki€n Giang
nAo cAo ret cniNsNdm tai chinh k6t thtic ngdy 31 thdng 03 ndm2020
Bin thuy6t minh B6o c6o tdri chinh (ti€p
Gi6 tri Du phdng Gi6 tri DU1[qne
Ldi dg thuTqm imgPhdng tdi chinh -k6 hoach T.P HA
Ti6nC5c kho6n phii thu ngan h.an khac
Phi cdng <lodn, bio hi6m
c0ng
5b. Phdithaddihgnkhdc
3,382,514,466
793,038,89722,239,478,082
1,854,311,806
5,663,495,083
783,038,89722,239,478,082
6,544,174,019
28,269,343,251 35,230,186,081
s6 cu6i t<Y
Gi6 tri Dt.r phdng56 dAu nim
Gi6 tri DUPlfQnfC5c khoin ky cuo. c, kf quY dai han
tlng tru6c v5n xdy dPg cAu cdng
cta Ban quin f b€n xe tdu Hd Ti€n
c0ng
6. Hing tdn kho
6.290,000,000 -
^t i.. .DO CUOI Ky
Gi6 e5c Du phdng
1,490,000,000
4,800,000,000
1,490,000,000
5,281,500,000.Suo
l Ttl
HAhcll00,rAt{,9.:tjg
6,771,500,000
56 tIAu n[mGi6 e.5c Du phdng
Php tr)ng
Ddu DO
Nhi€n liQu
VOt li-0u
Hdng h6a
c0ng
23,018,526,208
1,256,930,833
461,293,921
3,050,435,9L6
t32,4r1.307
20,601,s82,6rr1,559,490,575
349,428,128
1,957,674,865
150,676,243
27,91.9,598,185 24,518,732,422
1
/4.Chi phi tri trufc ng6n hqn/dii h4n
Chi phf trd trwdc ngdn hgn
Chi phi b6o hi€m
Chi phi bdo du0ng
C6c chi phi tra trudc ngbn h4n kh6c
c0ng
Chi phf trd trchc ddi hgn
Cdng cu, dpng cp
Chi phi sua chtaChi phi dy 6n b6n tdu Trdn Oe - S6c tdngC6c chi phf tra trudc dai h4n kh6c
c0ng
^a ,<., .so cuol Ky
2,295,073,072
1,599,422,232
2,095,951,112
5.990,446,416
-: sii cuSi av1,845,848,533
9,L23,246,167
4,336,500,660
1,667,062,887
16,972,658,247
S5 tIAu nim1,L32,',136,756
1,759,497,351
2,477,873,030
4.770,107,137
Si5 tIAu nim2,t94,107,2rr8,117,714,112
4,359,649,239
1,738,922,243
16,410,392,805
Tiri s6n c6 oPtrhfru hinh kh6c C0ng
250,567,038 664,281,525,026
7b.
Tiri sf,n cii einn hiiu hinhNhi cri"a, v$t Mdy m6c Phuong tiQn v$n Thi6t bi, d+ng
ki6n tr!g-- ttti6t ni tii. truvdn din cu quin lfNguy0n gi{56 dAu nam 4,141,837 ,100 714,104,771 558,277,188,772 897 ,227,345
Ban thuya minh ruy ld m,t bg ph4n hqp tl&nh vd phdi drqc dpc cimg voi Bdo cdo tdi chinh t7
A 'T
\ '
c6nC rY Cd PNAN rAU CAO TOC SUPERDONG . KIEN GIANGEfa chi: S6 tO Ouong 30/4 khu ptrO Z, ttri tiSn Oucng D6ng, HuyQn Phf Qut5c, Tinh Ki6n Giang
sAo c,{,o rAI cHiNHN6m tai chinh ki5t thirc ngdy 3 1 th6ng 03 ntun 2020
nin thuy6t minh 86o c6o tii chinh (tii5p theo)
Nhi.cfra, vitki6n trrfic
51,6t75&921Mua trong ndmEdu tu x6y 4mg c<r banhoan thinhs6 cu6i tYTrong d6:
Dd kh6u hao htit nhungvhn con sir dgng
Chd thanh li
Gi6 tri hao mdnsii ddunamKh6u hao trong nbm
s5 cu6i tcY
Gi6 tri cdn l4i56 ddunam
Sii cuiii t<i'
Trong tl6:Tarn thdi chua sri dtrngDang chd thanh lli
Miy mr6c Phrong tiQn vintha5t bi tii, truydn din
75t,241,r3s 741,773,551,944
Thi6t bi, d{ng Tii sin c6 ePncu quin lf hiru hinh khdc
- C0ng
929,045,527 250,567,038 795,321,970,565
51.617.564,921 751,241,135 741,773,551,944 929,045,5n 250,567,038 795,321,970,565
-_ 10,660,462,116_
1,6s2,388,291 351,837,947 22r,404,349,20r396,134,040 48,798,621 12,401,030,043
2-048.522.331 400.636.568 233,805,379,244
49.965.176.630 399.403.188 s20,369,202,743
49.569.042.590 350,604,567 507,968,172,700
575,391,345 116,748,857 11,352,602,318
742.799.277 r70,276,1s3 224,321,650,869
29,501,484 6,690,912 12,882,15s,100
772.300.761 176.967,065 237,203,805,969:
r86.246.2s0 80.290.885 s7 |.000.319,696:-1s6.744.766 73,599,973 558,118,164,596
--Tdi sin c6 ainnvd hinh khdq C0ng
949,108,191 9,661,532,581
9. Thi siin c6 Oittn v6 hinh
Nguy6n giriSi5 ctAu nam
Mua trong ndmDAu tu xdy {mg c0 banhodn thanh
S6 cuOi try
Trong d6:Dd khdu hao h6t nhungvdn cdn su dpng
Gi6 tri hao mdnSii dAu nam
Kh6u hao trong ndm
s6 cu5i t<y
Giri tricdn l4iSO dAu nam
s6 cu6i tyTrong d6:T4m thdi khdng sir dgngDang chd thanh li
10. Chi phf xiy dqng ccrbin d&dang
56 dAu nimMua sim tai san cO einn 878,100,000
Chwrng trinhQuy6n s,u phAn m6mdUng tl0t miy tfnh
7,126,349,000 1,586,075,390
- 213,000,000 - 213.000,000
7.126.349.000 1,799,075,390 949,108,191 9,874,532,581::-:
- 816,995,390 90,909,091 907,904,481
- 1,194,889,840 249,616,411 1,444,506,251
70,006,669 19,983,258 89,989,927
1.264.896.509 269,599,669 1,534,496,178
7,126,349,000 391,185,550
-:
699,491,780 8,217,026,330
J J2634e,000_ __ll1trqJsl __q2rffi,ffi _L119@1gt
:
K6t chuy6n virothi sin c6 ilinh
trong nim
Chi phi ph6tsinh trong
nam
K6t chuy6nthanh $
s6 cu6i t<y
878,100,000
i
Bdn thuy* minh niy ld mQt bQ phin hqp thanhvd phai d*o. c tlpc cilng voi Bdo cdo tdi chinh 18
c6nc w cd pnAn rAu cno r6c suprRDoNG - rrEru crANGDia chi: S6 tO Ouong 30/4 khu ptr6 Z, ttritrAn Duong D0ng, HuyQn Phir Qutic, Tinh Ki6n Giang
eAo cAo raI cnfNnNdm Oi chinh k6t thfic ngdy 31 thdng 03 ndm2020
Bin thuyiit minh 86o c6o thi chinh (ti6p theo)
K6t chuy6n vao K6t cnuy6nthi s6n c6 ilinh thanh lf---***--- _-sffi#*
- 10.173,588,000XAy dung co birn d0 dang .C6ng trinh bAn tdu Trdn D€- S6c TrdngC6ng trinh b€n tdu BAnDdm-C6nDdoSria chta 16n tii san c.ti
dinh
c0ng
ttti"*t _
Chi phi phftsinh trong
nim10,571,479,t68r0,t73.588,000
397,891, I 68 397,891, I 68
___!Zu_qu!q _ufl1,47l6q _JJ,449,s72]68_
11. Phii tri ngudi b6n ngln h4n
DNTN Xdng ddu Phi HeiCdng Ty TNHH C6ng NghQ D4i Thang
C6ng ty CO phan Hda Binh HimNinhCdng ty TNHH XAng dau Ki6n Giang
Cdng ty TNHH fni6t ti5 Kii5n tnic vd Xdygian xanh
C6c nhd cung c6p khac
c0ng
56 cu6i t<Y
372,700,000243,700,000
222,616,0002,756,460,000
dpg Khdng 847,900,000
687,195,272
___!-fl272
56 dAu nlm763,700,000_
401,256,000
1,080,360,000
2,141,200,000
69r,225,287
5,077,741,287
12.
13.
C6ng ty khdng c6 ng ph6i tri ngudi b6n qu6 hqn chua thanh to5n,
Ngudi mua tri tidn trutirc ngin h4n
C6c kh6ch hang trong nudc tri trudc ti€n v6,
Thu6 vi cfc khoin phii nQp Nhi.nurf'c56 tlAu nIm 56 ph6t sinh trong nim s6 cu6i t<Y
pttainOn Phiithu 56phiinOp 56cathqcnQp PhiinQp Phflithu
rnui5 cfCrnang b6nnQi ttlattruii CfCt hdng nhQp
kfi6uThuiS xu6t, nhflp khAu
thuti thu nhQp doanhnghiQp
thui5 thu nh{p c6 nh6n
thu6 beo vQ m6i trudrng
C6c lopi thul5 kh6cPhi, lQ phi vir c5c kho6rrphdi nQp kh6c
c0ng
461,696,576
- 5,688,872,231
108,065,921 _
122,137,990_ _
4,298,466,957 (3,785,554,652) 974,608,881
589,570,376
341,408,663
971,987,690
679,539,3s3
2,000,000
t85,663,969
(589,s70,376)
(34r,408,663)-
(700,099,948)
(2,000,000)
(304,s60,64s)
-- 4,716,884,54;
9.'1 \fis 7)6
3,241,31; -
691,900,487 5,688,872,23l 7,Q6!,61?,0!!___(! ,723,194,284\ 1,065,355,521 4'716'884'541
Thud giti tr! gia tdngc6;g ;y
"Op ir,"6 gii tri giatdng theo phucrng ph6p khSu trt v6i thui5 su6t to%,
rhud xudt, nhQp khauC6ng ty k€ khai vd nQp theo th6ng b6o cua Hii quan,
Thud thu nhQp doanh nghiPp
Ban thuyilt minh nay Id mQt bQ phQn h. p thdnhfi phdi tluqc dQc cilng voi Bdo cdo tdi ch[nh l9
c6ne w cd pnhn rAu clo rdc suprRDoNG - ruEn GIANG
;i".n, s6 to ouong 30/4 khu ptr5 z, mi tr5n Duong Ddng, HuyQn Phf QuOc, Tinh Ki€n Giang
sAo cAo rat csiNnNdm tai chinh kCt thirc ngirY 31 03 ndm 2020
minh B6o c6o tii chinh (ti6P theo)
Thu6 thu nhip doanh nghiQp phni nQp trong ndm dugc dp tinh nhu sau:
NIm nav
6,464,285,487
Theo Gi6y chimg nh6n dAu tu s6 561023000003 thay d6i.Dn hY 12 c6p ngdv 31 Jlung T.na*2014, Cingty p[ai no.p thui5 thu nh4p doanh nghiQp v6i thu€-suft lOVo thu nhQp chfu thu€ trong
;6t thd'Gi"r, tttU. trign 4U rin; C6ng ty <tugc mi-6n ttu6 ttt" nh4p doanh gehiQn trong 04 nim kC ttt
khi c6 thu nhap "tri.,
tirJii-;;;',70i"t0 in"e pn r "Oo
,-."q tiq tta- ti5f theo, Nam tdi.chinh kiit
thric ngdy 31 'tirang
12 ndm [Otg nn6m tdi chinh thrl iZ tC ttr ndm COng tf Jyat iOp kinh doanh
c6 ldi, C6ng ty cO" duqc gi6m thu6 di5n n6m 2020 d6i voi thu nh4p chiu thu€ cira- c5c tiu
Superdong f] tau Supe.dorrf[, tau Superdong.Il,ta]-Su99rd9'ns.IV, tdu Superdong V vd tdu
Superdon! Vr; ei6m thu6 45" #. 2026 doiuoi thu nhap chi.u thu6 cira tdu *ry11o1e:Ilvd lduSuoerdons VIII.eiim thuii <ltin 2027 cin dg 6n Bus-Bdi Vdng-Duong Ddng' giAm thu€ d6n ndm
iois'd6t'?oiirrii"rnp .rriu thuti cria tdu superdong IX v? tdu superdong X cric tdu cdn l4i dang
;;_;; ;3";il6;C6# ty kh6ng dusc hucrng muc thu6 su6t uu tHi cho c6c tdu cdn lai, dusc hudng
tru ttdi v€ thdi gian mi6rL gidm thu€
Tdng lgi nhuQn k6 to6n trudc thu6
Ciic khoin diAu chinhtdng, gtim lgi nhuQnk€
to6n d€ x6c <linh lgi nhu$n chiu thuO thu nhflp
doanh nghiQp:
- Cac khodn di6u chinh tdng
- Cac khodn diiu chinh gidm
Thu nhflp tinh thu6
Thu6 su6t thuii thu nh4p doanh nghiQp
Thud thu nh\p doanh nghiQp phrti nQp theo
thud sudt phd tnongThud thu nhQp doanh ngli'W.chAryh Qch do dp
dgng thud sudt khtic thud sudt ph6 thdng
Thu.6 thu nhQp doanh nghigp ctwgcmi6n, gidm
Thud thu nhQp doanh nghiQP Phdi nQP
Diiu chinh thud thu nhQp doanh nghiQp phdinQp cfia cdc ndm trthcTdng thud thu nhQp doanh nghiQp cbn phdi nQp
6,789,689,578
8,351,052,634
20,00%
1,670,210,527
(47,623,034)
(698,222,837)
971,987,690
s6 cuiii t<Y
b6o hi6m y 1,284,229,204
84,450,000
8,720,400
NIm trudc29,4r5,804,804
2,054,944,889
3t,470,749,69320,00%
6,294,149,939
(2,062,194,719)
(5,493,221,433)
___qqqrr!ry
Vi6c x6c einl ttrui$ thu nh{p doanh nghiQp phdi nQp cua C6ng ty ilugc c6n crl vdo cdc Oi.V "6in! $ei
rr""rr "Jttre,
iuv *icq oh*e o"ydintr npv thay d6i qe9 tuns,ltgi kit":.": qY di+ v€ thue
dOil"f-tJrfOr foaigiao dich kh6-c nhau c6 thc duqigi6i thich theo nhi€u c6ch kh6c nhau, Do vfly s6
rt"A6"di.t"h fai trcn bAo cao tdi chinh c6 the s€ihay doi khi co quan thuii ki€m tra,
Ctic togi thuii khticCdng tY kC khai vd nQP theo quY dinh,
14. Phii tri ngudi lao dQng
Ti6n luong phii tri cho ngudi lao <lQng,
971 987,690 800,928,506
56 diu nim15. Ph6i tri ngin h4n kh6c
Kinh phi cdng doirl bio hiiim xd hQi,
16, beo hiom thdt nghieP
Thir lao HQi d0ng qu6ntri
C0 trlc phai tra
100,81 1,875
84,450,000
8,720,400
o
Ban thuyiit minh ndy td mQt bQ phQn hop thdnh vd phdi tlu.oc clqc cimg voi 86o cdo ai chinh 20
cona w cd pnAn rAu cno r6c supeRDoNG - KIEN GIANG
J" "fr1
S5 tO Ouong 30/4 khu pnO Z, ttri trSn Duong D6ng, HuyQn Phri Qu5c, Tinh Ki6n Giang
nAo ceo reI cuiNuNdm tai chinh ki5t thirc ngdy 3l thing 03 ndm 20-20
minh B{o c6o tii chinh (ti6P theo)Bin thuy€t minh Bao cao tal c
C6c khoin pMi trd ngiirn hPn kh6c
c0ng
Cdng ty khdng c6 ng phii trillthfuc qu6 h4n chua thanh to6n,
16. V6n chii sf hilu16a. Bdng Aat cni6u biiin ttQng cfia vdn chrt s0 hfru
V6n e6p cfra Th{ng du Qul tl}u tu
s6dueaundmtru'c dffi i?frffi #ffiTdng v6n tir lqi nhuan
l4i nhu{ntrongndm
Quf khdc Lgi nhuin sau
cfra chfr s& thu6 chuahiru Phin Ph6i
-- C0ng
3,108,436,572_ 272,263,29r,s68_ 871'916'521,491_
^t i., .so cuor Kv
140,152,818
1,517,552,422
3.108,436,572
2,000,000,000
56 ttiu nlm520,030,407
- 28,614,876,298 28,614,8'16,298
300,878,167,866 900'531'397.789
258.220,961,896 9r1,833,s4s,247
5.4W.297,798 5,492,297,798
tru6cChia c6 tuc
36 du cu6i nim truri'c
Si5 dudAunamnayTri cd tuc Uang cn Phi6u
fui nhu{n tong nim naY
liich 1flp olc qu!i,.
unla co nlcDidu chinhtdng lqi nhuan
s6 du cu6i nim nay
16b. Co phiilu
_s75l4ffqJqq. rr,469,e23,636 2&@rE-633,3 1 7,350,00 o | 1,469,923,636 6,825'309'7 15
H:'i,-c6
, c6'iug
ruT€|le
-TF"s2.000,000,000 263,1 13,259,694 917,325,843,045
56 dAu ntrm
SO luqng cd phii5u dAng kf Ph6t hanh
Sl5lugng c0 phi6u da bAn ra c0ng chring
- CO phieu pha thang^: ,.:- C6 nhi€u ru ddi
S5 luo. ng cd phitiu duo. c mua l4i
- C6"phiAu ph6 th6ng
- C6 phi1u ru ddiSO lugng cd phii5u dang luu hanh
- CO phieu ph6 th6ng- C6 phiiiu ru ddi
MQnh gi6 c6 phi€u <lang luu hanh: 10,000 VND,
17. C6c khoin mgc ngoiri Bing cin Orii t<6 toan
Ngogi tP cti.c logirJi ngav #t ttlic ndm tdi chinh, ti€n bao gdm 445,18 USD (s5 <t6u ndm ld 445,18 USD),
vr. rHONG rrN BO suNG cHo cAc KIToAN MUc rRiNH BAY TRONG nAo cAo rfrQUA I{O4.T DQNG KrNH DOANH
Doanh thu bdn hirng vit cung cdp dich vg
T6ng dounh thu
Doanh thu bdn hdng h6a
Doanh thu cung c6P dich vP
1.
7a.
s6 cu6i try63,331,73563,33L,73563,337,735
63,331,735
63,331,735
Nim nay
883A3,620,446
63,337,73563,331,735
63,331,73563,33r,735
Nim tru6c
112,081,206,M5
Bdn thuyrit ninh ndy ld m\t b0 ph4n hgp thinhvd phdi dtro. c dpc cilng voi Bao cdo tdi chinh 21
c6nc rv cd pnht rAu cno rdc suprRDoNG - xrEn GrANGDia chi: S6 tO Ouong 30/4 khu ptrO Z, ttri tran Ouong D6ng, Huygn Phir Qu6c, Tinh Ki0n Giang
eAo cAo r.q,I cHiNHNdm tdi chinh k6t thric ngdy 3 I thring 03 ndm 2020
minh B6o c6o tdi chinh (ti6P theo)
tb.
c0ng
Chi phi nhi€n liQu
Chi phi nhdn cdng
Chi phl kh6u hao
Chi phi dich vu mua ngodi
Gi6 v6nthii5t bi , vdt tuChi phi kh6c
c0ng
3. Doanh thu ho4t ilQng tii chinh
Ldi ti6n gur c6 kY han
Lai tidn gui khdng ky han
Ldi chdnh lech tY gi6 Pllit sinh
NIm nay
___88;03-4ls_
Nim nay3r,373,848,89212,402,909,r9072,792,945,552
6,756,759,294
5,638,106,773
68,964,569,701
Nim nay
1,853,356,368
7,256,700_
1,860,613,068
Nim nay
1,043,000
90,147,694
Nim nav
3,819,857,818
81,967,866
910,574,956
5,982,598,999
10,794,999,639
Ndm nay
1,855,749,860
120,606,610
1,460,864,972
653,379,064
Nlm tru6'c
____nzga'rc-
Nim tru6'c34,063,697,80r
12,018,437,161
12,055,575,823
6,428,100,438_
s,087,930,413
69,653,741,636
Nim tru6t675,563,016
1rj58,3',12
15,513,487
702.434.875
Nim tru6r40,264,951
40,264,851
NIm tru6'c
3,438,649,895
63,650,361
912,047,314
5,524,451,815
9,938,799,385
Niim tru6'c
1,432,391,629
200,869,677
1,891,076,348
401,t29,740
Doanh thu brin hdng vd cung ciip dlch vry cho ctic bAry fiAn quun ,
c6ng ty khong ph6t;inh giao oich b6n hdng vd cung c5p dlch 4r cho c6c b6n li6n quan,
Gi6 v6n hirng bfn
-=
voplj,4O
'Dgit4i
!ruLZi ch€nh lQch tf gi6 do dfirthgii;lqi cilc khoinmuc ti6n tQ c6 gdc ngoPi tQ
c0ng
Chi phf tdi chfnh
L5 ch€nh lQch tl gi6 ph6t sinh
L6 ch€nh lgchtigi6 do tl6nh gi|lqi c6c khodn
mqc ti6n tQ c6 gOc ngoai tQ
c0ng
Chi phi bin hirng
Chi phi nhdn vi€n
Chi phi kh6u hao tdi sdn c6 einfr
Chi phi dich vp mua ngodi
Chi phi kh6c, hoa hdng dai lfc0ng
Chi phi quin f doanh nghiQP
Chi phi nhdnvi6n quin lfChi phi kh6u hao tdi sdn c5 ei*rChi phi dich vu mua ngodi
Chi phi kh6c
Bdn thuyiit minh nAy h m6t b0 ph4n hqp thdnh vd phdi iluqc d,c cing voi Bdo cdo tdi chinh 22
c6nc w cd pnhn rnu cao r6c supeRDoNG - xrEn GrANGDfa chi: S6 to ouong 30/4 ktru pn6 z, ttri tr6n Duong D6ng, HuyQn Phri Qu6c, Tinh Ki€n Giang
eAo cAo ret cufNn
7.
Ndm tai chinh ki5t thric ngdy 31 thrlng 03 ndm 2020
minh 86o c6o tii chinh (ti6p theo)
c0ng
Thu nh$p khr{c
Thu nhQp tir viQc hity v6
Thu nh{p khSc
c0ng
Lii tr6n cd phi6uLdi co bdn/suy gidmftAn cO PhiAa
Lgi nhufln kr5 to6n sau thui5 thu nh{p doanh nghiQp
Trich Qu! khen thudng, Phfc lgiTrich thuong HQi d6ng qudn tri, Ban tliOu hdnh vdBan ki€m so6t
NIm nay4,090,600,446
NIm nay
125,137,320
32.199.033
______ls7i36,rq
NIm nav
5,492,297,797
5,492,297,797
63.33r.735
Nim nay
31,373,848,892
18,078,516,868
12,995,520,028
9,128,r99,162
12,274,084,836
____!tdso,$e'7!q
Nim tru6c3,930,467,394
Nim trudct97,092,004
3s 1-880
197,443,884
NIm trufc28,614,876,298
28,614,876,298
63,331,735
NIm trufc34,063,697,801
16,889,478,685
12,320,095,861
9,231,224,100
r 1.013,511,968
83,523,008,415
8.
8a.
C6c khoin iliOu chinh t6ng, glim lqi xhuQn ki5 toSn
d6 x6c dinh lqi nhuQn phdn b6 cho c6 il6ng sd htucO phii5u ptr6 thOng
Lgi nhu$n tinh Hi co bdn/suy gi6m tr6n cd phiOu
Sti lu-o. ng binh qudn gia quyAn ctra c6 phi6u ph6
th6ng ttang luu hdnh trong n[m(.)
Lii co bin/suy giim trOn c0 Phi6u
'Fr6'a
,w
g. Chi phi s6n xuAt kinh doanh theo y6u t5
Chi phi nguyOn liPu, v{t li€u
Chi phi nhAn c6ng
Chi phi kh6u hao tdi sin c6 einn
Chi phi dich vu mua ngodi
Chi phi kh6c
c0ng
vrr. THONG rrN BO suNG cHo cAc KHoAN MUC rRiNH BAY rRoNG nAo cao lUuCHUYEN TIEN TEiiiiJut^i.*^tir qirtt, cQng ty d6 rmg trudc tiAn mua, xdy dgng tdi san ci5 dinh v6i sti ti€n la
67,975,776,908\AiD (s6 ttdu nam le 86,438,963,848 VND),
VIII. NHTNG THONG TIN KHAC
1. Giao dich vi s6 du vfi cfc b6n li0n.quanC6c b6n li€n quan vdi Cdng ty ba9 gOm: cac thanh viOn qudn li chir ch6t, c6c c6 nhdn c6 li€n quan
voi c6c thdnh vi6n qudn lf chtr ch6t vit cdc b6n li€n quan kh6c,
Ia. Giao dlch vd sd dr voi ctic thdnh viAn qudn t! chti chdt vd cric cd nhdn cd li€n quan vdi ctic
thdnh viAn qudn lit chti chdt
Bdn thuyiit minh nAy h. n1t bQ ph4n ho. p ttunhvd phai drqc clgc citng vtti Btio cdo tdi chinh
cOne rv cd pnAn rAu cno r6c suprRDoNG - rrEn GrANGDia chi: S6 tO Ouong 30/4 khu pn5 Z, ttritr6n Duong Ddng, Fiuypn Phri Qui5c, Tinh Ki6n Giang
nAo ceo reI cniNltNdm tai chinh kl5t thric ngdy 3 I thring 03 ndm 2020
Bfin minh Brio c6o tii chinh (ti6P theo)
C6c thAnh vi6n quAn lf chir ch6t g6m: c6c thanh viOn HQi ddng qudn tr! vd c6c thanh viOn Ban diAu
traon fnun T6nsGi6m di5c, Ki5 toan truong) , C6c citnhdn c6 li€n quan vli chc thdnh viOn quan lfrfti
"frOr-ia .a.?fta"ft
"iet titaiiftiet trong gla einfr ci4c thanh viOn quan lf chtr ch5t,
Giao dich voi cdc thdnh viAn qudn t! chtl ch6t vd cac cd nhdn cd li€n quan vdi ctic thdnh vi2n qudn
tj' chti ch6tcoog ry kh6ng ph6t sinh giao.dlch b6n hdng vd cung c6p dich vu ciing nhu c6c g1€:o dich khSc vdi
c6c thdnh vi€n qudn fy rfr.i.frOi" a "ai "atrfa" "O
lieir quan voi c6c thanh vi6n quan l1i chtr ch5t,
C6ng ng u6i cdc thdnh vi€n qudn tj, chil ch6t vd cdc cd nhdn c6 hAn quan vdi cdc thdnh viAn qudn
l!,chil ch6tC6ng ty kh6ng c6 cong ng vdi c6c thanh viOn qudn lf chir chdt vd cdc cri nhdn c6 li6n quan v6i c6c
thanh viOn quin lf chir ch6t,
Thu nhqp ct)a cdc thdnhviAn quan ti' chu chiitThu nh{p c|la c6c thdnh vi€n qu6n lf chtr ch6t chi c6 luong vdi tdng ti€n luong trong ki' td
994,348,-880 VND (cirng k! ndm tru6c ld 966,272,846 VND),
Ib. Giao dich vd s6 dw voi ctic bdn fiAn quan khdc
C6c b€n li€n quan khrlc voi Cdng ty gdm:
B0n li6n quan khfcTien Grow Industrial Sdn,Bhd,Kaibuok Shipyard (M) Sdn,Bh{
C6ng ty c6 cirng chit cldu tuC0ng ty c6 cing chfr tldu tu
M6i
Giqo dichvoi cdc bAn li€n quan khdc
Cdng ty chi ph6t sinh giao dich vdi Kaibuok Shipyard Sdn,Bhd nhu sau:Nim nay
Mua tdu vd php tirng thaY th6
Tri trudc,thanh to6n ti6n mua tdu vd linh kiQn
ViQc mua hdng h6a tt cric b€n li6n quan kh6c <lugc thlrc hiQn theo gi6 th6a thu{n,
C6ngnq vdi cdc b€n liAnquan khdc !CO"E nq va c6cb0n li€n quan kh6c duo. c trinh bdy t4i thuyi5t minh s6 V,4,
Thdng tin v6 bQ ph$nC6ng"ty chi hoat
-dqng trong mqt lTnh Wc kinh doanh ld vQn tdi hdnh kh6ctr, hdng h6a ven bi€n vd
tron! khu ,r.ur diu tyr n tintrkien Giang, S6c Tring, Bd Ria -Vfing Tdu vd Binh Thufln,
Quf,n I rti ro tii chinhioat d6ng cira C6ng ty phdt sinh c6c riri ro tdi chinh sau: riti ro tin dung, rui ro thanh khoin va riiro t5! trudrng, Ban T6ng Gi6m d6c chlu trach nhiQm trong vipc thi6t bp c6c chinh sSch vi c6c ki6m
.oat nfrli* iia* tnieu cbc nii ro tdi chinh cflng nhu gi6m s6t viQc thgc hiQn c6c chlnh s6ch vd cac
ki6m soSt d-a thi6t tpp,
3a. Rfii ro tfn dltngRti ro tin dung ld riri ro md mot ben-tham gia trong hqp dong khong c6 kha n6ng thpc hi9n ilugc
ngtria vp ctra minh d6n ctiSn t6n th6t vd tdi chinh cho C6ng ty,
C6ng ty co citcriri ro tin dung ph6t sinh cht y6u tt c6c khodn phai thu kh6ch hing vd ti6n gui ngdn
hdng,
Nim trufc ,il2,086,652,418
18,752,037,350
49,364,633,64r23,798,198,899
Bdn thuyilt minh ndy Id nQt bQ phQn hqp thanhvd phdi dtqc dpc cimg voi Bdo cdo tdi chinh
c6nc rv cd pnAn rAu cno r6c suprRDoNG - rren GIANG
Jl, Jf,i SOf O OuO"g :Ol+ t tru ptr6 Z, ttritr6n Duong D6ng, HuyQn Phir QuOc, Tinh Ki€n Giang
eAo cAo r.q.I cnlNsNam tai chinh k€t ttrric ngdy : t thrang^91 lqn?9?g
minh 86o c6o thi chinh (ti0P theo)
Phdi thu khdch hdng'"{;r;;i'"rq pdf ;h" khach hdng, Ban T6ng Gi6m-d0c.tl6 ban hdnh quv chi5 b6n hdng voi cdc quv
dinh ch4t ch6 v€ #d5ffi;; tnJu rra"g, eirir 1uc 9?l hd"g, fan mrlc nq vd thdi fun ns mQt cach
; GHr; th6ng Ban r6ng ciam aoi ttruc hiQn kiem tra viQc tral$l qYY tlc b6n hang ndv,
Ngodi ra, nhan viei;il;; i.?i#;'h"G;tc" itreo doi ns ptrii ttru de don d6c thu hoi'
Kho6n ph6i thu kh6ch hdng cira c6ng ty li6n oyan dln ntricu {9n vi hoat dQng trong cac linh wc vdr
c6c khu Wc ctia t, *" niau nen rui ro tin dUng tap trung d5i voi khoin phii thu kMch hdng Id
thAP,
Tiin gbingdn hdngC6c khoin tien gtf ng?l.ryng,.o" q.Pn vd kh6ng c6 ki' h4r cua C6ng ty du.gc gui tai c6c ngdn
hdng <luo.c nf,i6u ngu& Uiet e"tin d ViQtNam do v[y riri io tin dpng d6i vdi ti6n gu ngdn hang ld
thdp,
Mrtc dQ riri ro tin dung t5i da doi vdi c6c tdi sin tai chinh ld gi6 tri ghi s6 ctra c6c tdi s6n tdi chinh
i*^,t*o minh s6 tlu,+ v€ gi6 tri ghi s6 cira c6c titi san tdi chinh),
iaf .a rat tai san oi chinh cira Cdng ty Ae" trong hqn vd trihdng bi gi6m gi6t\,
3b. RfiirothanhkhortnRiri ro thanh khoin ld riri ro Cdng ty gAp kh6 khdn khi thUc hiQn ngtria vq tdi chinh do thi6u tiAn'
Riri ro thanh khoan cira COng ty chir y6u ph6t sinh tir viQc c6c tdi sin oi chinh vd ng phdi trd tdi
chinh c6 c6c thdi <liOm tt6o h4n lfth nhau,
Cdng ty quin lf rui ro thanh.khoin th6ng qua c6.c biQn ph6p: thod^g.1"y::,llt-",.1u]i6t v€u cAu v0
thanh to6n hiCn tai vd dU ki6n trong tudg'lai-d6-OuV lti Tal lugng tiAn cflng nhy. c6c khodn vay d
mrlc phir hqp, giqm sat c6c ludng tftn phit sinh thgot6 voi dU ki5n nham gi6m thi€u anh hudng do
bi€n ifEng cua iudng tiAn,
Thdi han thanh to6i c:ua ckckhqin ng phii tri tai chinh phi ph6i sinh dua tr€n thdi han thanh toan
theo hqp d6ng vd chua du-o. c chi6t khdu nhu sau:
Tl"t.t#xl i:'JrT"H rr.n o5 ndm cong
s6 cu6i t<Y
Phii tr6 ngudi b6n 5,130,571'272 - - 5'130'571'272
C6c khoin Ph6i trd kh6c 1,517,552,422
cong @- -------------------------:-5648-Pl
'/ c)
i/
SO tt6u nfmPhii tri ngudi b6n 5,077,741,287
C6c khoin phdi tri kh6c 714,012,682
cQng -jf2UEf6e
- 5,077,741,287- 714,012,682
- s,791,753,969
Ban T6ng Gi6m d6c-cho rAng mric ilq rtri ro e6i vOi viQc tri ng-ld thdp, gong.ty :6,S4 ning thanh
toin c1cnroan ni"de"L" oioJrg tibn iJ ho4t dQng tcinn aoanrr vd ti-€n thu tir c6c tdi sin tdi chinh
tl6o h4n,
3c. Rfiiroth!tmdngRiri ro thi trudd ld rtri ro md gi6 tri hqp br hg?g c6c lu6ng ti6n trong tuong lai cira cong cp tdi
ch(nh sC bitin dQng theo nhiing thay d6i c:iua gi6 thi truong'
'ffico
ttru t
,$up^[
Bdn thuydt mfnh nay ld mQt bQ phQn hqp tlnnh vd phdi tluq c dpc citng voi Bdo cdto tdi chinh 25
c6nc rv cd pnAn TAU CAO r6C SUpTRDONG - Xrtn GIANG
J"lf,i SO tO Ouong 30/4 khu pfrO Z, fni tr6n Ouong Ddng, HuyQn Phir Quiic, Tinh Ki6n Giang
BAo CAO TAI CHINHNdm tai chinh k€t thfrc ngdY 3l 03 nim 2020
Bf,n minh B{o c6o tii chinh (ti€P theo)
Riri ro thl trudng 1i6n quan di5n hoat dQng cira c6ng ty g6m: rui ro l6i su6t vd riri ro gi6 hang
h6a/nguY€n vat fi-u,
C6c ph6n tich v€ <10 nhay, c6c rt6nh giri dudi <tdy li0n quan di5n- tinh hinh tai chinh cira Cdng ty t4i
ngdy 31 th6ng 03 na^ iOZO va ngay 31 thang iZ ndm 2019 ff6n co sd gi6 trf ng thudn' Mrlc thay
cr6i cira ty sii.,Hi Ji;; h4nsfiou/ngoycn-v4t liQu sir oqg a!.n-tranli$d9, nhev -duoc
dlra tr€n
viQc d6nh gi;khtt"q"! IO tn6 "ay
ra trong vdng mQt ndm t6i voi c6c cti6u kign quan s6t duqc cia
thi truong t4i thdi di€m hiQn tPi,
Rili ro ldi sutit;|.lt;;
"tu,"6th rui ro mi giri qi hqp ly hollcc6c ludng ti€n trong tucrng lai cira cong qr tdi chinh
s€ birSn dQng theo nhiing thay it6i ctra ldi sudt th! trudng'
Riri ro l6i su6t cua C6ng ty chir yr5u fi6n quan d6n c6c khoin tiCn gui c6 kj han c6 lai sujt thd n6i'
C6ng ty qu6n l1i riri ro 16i su6tbing c6ch ph6n tich tinh hinh thi truong d6 dua ry c?c quyet dinh
hqg ry trong vigc liq",';ifii6* s,ii;€;';tky han thich ho-p nhim Jo euq" cdc tdi suAt c6 lqi
nhat,
c6ng ty kh6ng co c6ckho6n ti€n vd tuong duong ti6n c6 lai suSt th6 n6i t4i ngdy 3 I th6ng 03 n6m
2020
Ban T6ng Gidm itdc d6nh gi6 mrlc c10 anh huon"e.do bi6n 99"g :y"]ii.sytit 99i lqi nhuan sau thui5
tJ"Or.ft, sd hiru cira Cdn! ty h khOng dang kC do sti du ti€n gui c6 k! h4n thdp,
Rrti ro vi gid hdng h6a/nguy1n vQt liQu
C6ng ty c6 riri ro vO sU bi6n ctQng cira gi6 hdng h6a/nguyen.v-at lieu, Cdng ty quan ly rii ro vO gi6
hdng h6a/nguyc" "at
fie" ua,trgcich thEo ddi ch4t.ch6-clc, thon* tin vd tinh hinh c6 li€n quan cira
thi tiuong nttir quin ly thdi d]i5m mua hdng vd m6c hdng tdn kho mQt c6ch hqp ly,
c6ng ty chua sir {rng c6c cong cg ph6i sinh d6m b6o d€ phdng ngtra cac rui ro v0 gi6 hang
h6a/nguY6n vat fiCu,
3tl. Tdi sdn ilrtm bdoC6ng ty kh6ng c6 tdi sin tii chinh thti ch6p cho c6c tlon-vilch6c cflng nhu nhan tdi sin thr5 chSp tir
c6c don vi kh6c t4i ngdy 3l thhng03 ndm )OZO uA@ingdy 31 lhitng12ndm2019,
RrG ?YpsA\;aO T0
RDOIr SIAN,
4. Tiri sin tii chinh vi nq phii tri tdi chinh
Tdi srtn fii chinh
Ti6n vd c6c khoin tumg duongti0nC6c khoin <ldu trr ndm gir dtin
ngdy t16o h4n
Phii thu kMch hang
C6c khoin phdi thu kh6c
cOng
183,61r,285,275
370,423,003
34,559,343,251
227,269,037,288
No nhrti trd tdi chlnhCia tri ghi si5 cira nq phdi tri tai chlnh nhu sau:
56 tIAu nlm
- 193,657,422,261
' 374,299,300
_---:2!29n/48447-
Bdn thuyAt minh ndy ld m,t bO ph4n hqp ttunh td phai &tqc dqc cilng voi 86o cdo tdi chinh 26
CONG TY CO PTIAN TAU CAO TOC SUPERDONG - KIEN GIANGr6c, Tinh Ki€n Giang
BAo CAo TAI CHINH
lBlSr*1*i1*Is*#-il *9*e*03ry- 202L--- * "--" -
-
hLAmThiNgoc Thuo'ng
r.lNguor r?p Drcu
Phai tr6 ngudi b6nC6c khoin phii tri kh6c
c0ng
Git tr! hW lyCdng ty chua x6c ilinh ctu-o. c gi6 ti hS'p
Th6ng tu sd 21012009/TT-BTC ngdy 06<linh hiQn hdnh chua co hu6ng d6n cu thi5,
s6 cu6i ry5,130,571,2721,577,552,422
_____ i{48-pl
llf ctra cric tai s6n tdi chinh vdth6ng I I ndm 2009 cta BQ Tdi
Sd tl0u nIm5,077,74t,287
714,012,682
__jl2Jls3f6e
ng phai tri tai chinh dochinh cfing nhu c6c quy
SF kiQn phSt sinh sau ngdry k6t thtic n5m tiri chinhK,h6"g c6 sy kiQn t19"g yfi nao ph6t sinh sau ngdy k6t thric nlm tdi chinh y€u cAu phai didu chinhsO tieu ho{c cdng UO tr0n 86o c6o tdi chinh,
ngdy 15 thri rrtm2020
ryBni Thi H6ng DioKG to6n tru0ng
60uee0 ptr
TAU cAo-tdc-SUPBKOONG,\KtgN olANo/
$,ig
Bdn thuyilt minh ndy ld mQt b0 phdn hqp thinhvd phdi dtqc dpc cilng voi Bdo ctio tdi chinh 27
c0Nc rv co puAN ra.u cRo r6csupr,RooNc - rmN cnNc
S6:47ICTTP - 2020
ceNG HoA xA sQt csu Ncsia vrPrDOc lOp - Tu do - Hanh phric
KiAn Giang, ngdy l5 thdng 04 ndm 2020
Kinh grli: -UY BAN CHTNG KHOAN NHA NU6C
-SO GIAO DICH CHING KHOAN H6 CTTi MINH
- T6n doanh nghiQp: C$NG TY CP TAU CAO rOC SUpBRDONG KIEN GIANG
- Ngudi dai diQn theo ph6p luat: HA NGUYET NHI - Chric vs: chtr tich HDQT
- Dia chi try s0 chinh: 56 10, duong 3014,Y'P2,TT Duong E6ng, HuyQn Phir Qu6c, Tinh Ki6n
Giang
- Dien thopi: (02973) 980.111
- M6 s6 thu6: 1700556108
- Ngdnh nghA kinh doanh: Kinh doanh vfln chuydn hdnh l'h6ch bing duong biCn
C6n crl th6ng tv 15512015/TT/BTC cira bQ rii chinh vA cdng bO ttrong tin vA viQc gi6i trinh ddi
v6i truong hqp lqi nhuQn sau thui5 ch6nh l6ch 10% so vdi ctrng kj'ndm tru6c'
C6ng Ty C6 ptrAn Tdu Cao TOc Superdong Ki0n Giang gi6i trinh vA b6o c6o tdi chinh Quf I niim
2020 nhu sau:
Ktit qui hopt dQng kinh doanh Quy 1 ndm2020:
5. Chi phi tdri chinh 40,264,951 39,221,95r -97.4%
6. Chi phi bfn hirng r0,794,999,639 9.938.799.385 856-200.254 8.6%;0
7. Chi phi quin lf doanh nghiQp 4.090.600.446 3,930,467,394 160.r33,0s2 4.1%
8. Lgi nhu$n thuf,n tir ho4t ilQng kinh doanh6,313,020,728 29,220,367,954 (22.907,347,22s) -78.4%
10. Chi phi khic 6,071,594 2,007,034 4,064,s60 202.5%
11. Lqi nhu$n khfc t5r,264,759 195.436.850 (44,r72,09r) -22.6%
12.T}nglgi nhu$n k6 todn trudc thu6 6,464,285,487 29,415,804,804 (22,9sr,519,3r6) -78.0%;o
13. Chi phi thuS TNDN hiQn hirnh 971,987,690 800.928.506 171.059.184 2t.4%
14. Lqi nhu$n sau thu6 thu nhfp doanh nghiQp5,492,297,797 28.614.876,298 (23,122,578,500\ -80.8%
15. LAi cd bAn tr6n c6 phi6u 86.72 451.83 (36s.10) -80.8%
-Lgi nhuan sau thu6 ctnQI.2020 gi6m S0.8% v6i Q1.2019 chi tiet nhu sau:
- Doanh thu thuan Ql.2020 gihm2l.2% so v6i Ql.2019 tuong duong gihm ^23,7 tf <t6ng.
Do mQt s6 nguyOn nh6n sau:
Do dich Covid -19 ldm dnh huong di5n doanh s6 ctra cu6i Qui 1.2020 do sO lugng hdnh
kh6ch vd sO chuyti n crta c6ctuyi5n gi6m cg th6:
56 lugng hdnh kh6ch Quy 1.2020 gi6m 18% so v6i Quf 1.2019 tuong duong gi6m
30.846 hdnh kh6ch.
56 luqng chuy6n trong Q1.2020 gi6m 9Yo so v6i Q1.2019 tuong duong gihm - 2\72
chuy6n.
- Doanh thu tdi chinh Q1.2020 tFng 164.9% so v6i Q1.2019 tuong duong t6ng * l,16' t9
dOng
- Gi6 V6n Q1.2020 giim l%so v6i Q1.2019 tuong duong gihm- 689 triQu d6ng do mQt s6
nguyOn nh6n sau:
1. Chi phi dAu DO gi6m 8Yo dotong s6 chuyisn trong Ql.2020 giimgYo so.vdi Ql'2019 vd
,O toqng nann ktracn tren m6t sO tuy6n kh6ng ldp dAy c6ng su6t vdo cutii quf 1.2020 do
dich Covid 19.
Z. Chiphi kh6u hao tdng tdi s6n cO Ainn Ql.2020 tdngTYo so v6i Q1.2019 do c6c kh6u hao
sau: teu Phri Quy z,PhdP2, kh6u hao tiru 7 vd 8 tdng sau ndng c6p.
3. LQ phi hang hii, lQ phi b6n, chi phi khdn nu6c giim do s5 chuyiSn ginm trong Ql'2020'
4. Chi phi luong tdng3Voso voi Quf 1'2019'
Noi nhqn:
- Nhu tr6n;
- Luu
il
EAI DIE.N PHAP LUAT
Zc6tc rv\.c6'pnihrau cao rdc
IUPENKIEil c
