Embed Size (px)
Citation preview
r--------------------------------------------------------~, '! CONG TY CO PHAN T~P DoAN THEP TIEN LEN !! MST: 3 6 0 0 5 1 2 8 3 0 !, ,, ----------//---------- ,I I, ', ,, ', ,, ', I, ', ,, 'I I, ', ,, 'I ,, 'I ,, 'I I, ', ,, ', I, ', I, 'I BAo cAo TAl CHINH I, ,, ,i Quy 3 Dam 2019 i, 'I I, ', ,, ', I, ', ,, 'I ,, ,, I, ', I, 'I ,, ,I I, ,, ,, ,, ,, ,I I, ,I I, ,, I, 'I I, ,, I, ,I I, ,I ,, ,,! G4A Khu ph8 4, Phuirng Tan Hiep, Thanh ph8 Bien Hoa, Tinh Dang Nai ,l --~
CONG TY CO PHAN T ~P BoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh£>6ngNai
Bao caotai chinh
Cho leY k~toantir 01107/20 19 d~n30/09/2019
BAo cAo TAl CHiNHQuy 3 niim 2019
NQIDUNG Trang
02-03
04-05 .~
Q(06. ""..:1
07-08 \ 1<-
~09-30
31-32
Bao cao cua Ban T6ng Giam d6c
Bang can d6i k~ toan
Bao cao k~t quaheatdQng kinh doanh
Bao cao luu chuyen ti€n t~
Thuy€t minh bao cao tai chfnh
Giai trlnh chenh l~ch 56 lieu tren bao cao k€t qua hoat dQng
kinh doanh quy 3 nam 2019 va cung ky nam tnroc
- 1 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph5 4, Phuong Tan Hi~p,Thanh ph5 Bien Hoa, Tinh :D6ng Nai
Bao cao tai chinh
Cho kY k~ toan nr01107/20 19 d~n30109/2019
BAo cAo CVA BAN TONG GIAM DOC
Ban T6ng Giam d5c Cong ty C6 phin Tap doan Thep Ti~n Len (sau day goi tit la "Cong ty") trinh bayBao cao cua minh
va Bao cao tai chinh rieng cua Cong ty cho nam tai chinh k~t thuc ngay 30 thang 09 nam 2019.
CONGTY
Cong ty C6 phan T~p doan Thep Ti~n Len duoc chuyen d6itir Cong TNHH Ti~n Len co chimg nhan dangkY kinh doanhs5 4702000255 cap ngay 22 thang 11 nam 2001 thanh cong ty c6 phan; hoat dQng thea Giay chirng nhan dangky doanh
nghiep congty c6 phan s5 3600512830 dang ky lfin diu ngay 18 thang 08 narn 2009, dang ky thay d6i lfintlur 10 ngay 18
thang 08 nam 2018 doSaK~ hoach va Dfiu tu Tinh D6ng Nai dp. ,/
Tru sacua Cong ty tai: G4A, Khu ph5 4, PhuOng Tan Hi~p, Thanh ph5 Bien Hoa, Tinh D6ng Nai.
Cae thanh vien cua HQi d6ng Quim tri trong nam va t~i ngay I~p bao cao nay bao g6m:
HOI DONG QUAN TRI, BAN TONG GIAM DOC vA BAN KIEM SOAT
ang Nguy€n M~nh Ha Chu tieh
ang Nguy€n Van Quang Oy vien
Ba Ph~m Thi H6ng Oy vien
ang Duong Quang Binh Oy vien
ang D~ng Tu~n D~i Oy vien
Cac thanh vien cua Ban T6ng Giam d5c da di€u hanh Congty trong nam va t~i ngay I~p bao cao nay bao g6m:
Ba Ph~m Thi H6ng T6ng Giam d5c
ang Nguy~n Van Quang Ph6 T6ng Giam d5c
ang DuO'ng Quang Binh Ph6 T6ng Giam d5c
Ba Dao Thi Kim Loan K~ toan tru6ng
Cac thanh vien cua Ban Ki@msoat bao g6m:
Ba Le Thi H6ng Li~u
Ba Cao Thi Hoai Thu
Ba Nguy~n Thi Tam
Tru6ng ban
Thanh vien
Thanh vien
CONG BO TRAcH NHI~M CVA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHiNH RIENG
Ban T6ng Giam d5c Cong ty chiu trach nhi~m v€ vi~c I~p Bao cao tai chinh rieng phan anh trung th\l'C,hqp Iy tinh hinh ho~tdQng, k~t qua ho~t dQng kinh doanh va tinh hinh luu chuy@nti@nt~ cua Cong ty trong nam. Trong qua trinh I~p Bao cao tai
chinh rieng, Ban T6ng Giam d5c Cong ty cam k~t d1l.tuan thu cac yeu cAu sau:
Xay dung va duy tri ki@msoat nQi bQ rna Ban T6ng Giam d5c va Ban quan tri Cong ty xac dinh la cAn thi~t d@dam
bao ch'o vi~e l~p va trinh bay Bao cao tai chinh rieng khong con sai s6t trQng y~u do gian I~n ho~c do nhfim l~n;
L\l'a chQn cac chinh sach k~ toan thich hQ'pva ap d\lng cac chinh sach nay mQt cach nh~t quan;
- 2 -
CONG TY CO PHAN T~P DO AN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao Utichinh
Cho kY k€ toan nr01/07/2019 d€n 30109/2019
Dira ra cac danh gia va du dean hopIy va than trong;
Neu ro cac chuanmire k€ toan diroc ap dung co duoc tuan thu hay khong, co nhfrng ap dung sai lech trong y€u d€nmire dn phai cong b6 va giai thich trong Bao cao tai chinh rieng hay khong;
L?p va trinh bay cac Bao cao tai chinh rieng tren coso tuan thu cac Chuan muc k€ toan, Ch€ d9 k€ toan doanh nghiepVi~t Nam va cac quy dinh hien hanh co lien quan d€n vi~c l?p va trinh bay Bao cao tai chinh rieng;
Lap cac Bao cao tai chinh riengdira tren ca so ho~t d9ng kinh doanh lien tvc, trirtWOng hQ'P khong th~ cho ring
Cong ty se ti€p tvc ho~t d9ng kinh doanh.
Ban T6ng Giam d6c Cong ty dam bao r~ng cac s6 k€ toan duQ'c luu giC'rd€ phan anh tinh hinh tai chinh clla Cong ty, v6i
muc d9 trung th\l'c, hQ'PIy t~i b§tcu thai diem nao va dam bao r~ng Bao cao tai chinh riengtuan thll cac quy djnh hi~n hanhclla Nha nu6c. D6ng thai co trach nhi~m trong vi~cbiw dam an toan tai san clla Cong ty va th\l'c hi~n cac bi~n phap thich
hQ'Pd€ ngan ch~n, phat hi~n cac hanh vi gian I?n va cac vi ph~m khac.
Ban T6ng Giam d6c Cong ty cam k€t r~ng Bao cao tai chinh rieng dll phan anh trung th\l'c va hQ'PIy tinhhinh tai chinh clla
Cong ty t~i thai diem ngay 30 thang 09 nam 2019, k€t qua ho~t d9ng kinh doanh va tinh hinh luu chuy€n ti@nt~ chokY k€toan k€t thuc cung ngay, phU hQ'P v6i Chudn m\l'C, Ch€ d9 k€ toan doanh nghi~p Vi~t Nam thea dung thongtil
200/2014/TT/BTC ngay 22/12/2014 clla B9 tai chinh va tuan thu cac quy dinh hi~n hanh co lien quan d€n vi~c I?p va trinh
bay Bao cao tai chinh rieng.
1
Cam k~t khac
Ban T6ng Giam d6c cam k€t r~ng Cong ty khong vi ph~m nghiaV\l cong b6 thong tin thea quy dinh t~i Thongtil s6155/2015/TT-BTC ngay 06 thang 10 nam 2015 clla B9 Hi chinhhuang d~n v@vi~c cong b6 thOng tin tren thitruangchUng khoan.
Nguy~n M!,lnh Hit
Chu tjch H9i d6ng quan tri
fJ6ng Nai, ngay 25 thimg 10niim 2019
- 3 -
CONG TY CO PHAN T~P DoAN THEP TIEN LENG4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa,
Tinh D6ng Nai
Bao cao tai chinh
Cho Icy k@toan tlr01107/2019 d@n30109/2019
BANG CAN DOl KE ToANT~i ngay 30 thang 09 nam 2019
Thuyetminh
Mil s6 TAl SAN
100 A. TAl SAN NGAN H~N
110 I. Ti~n va cac khoan tuong durrng ti~n
111 1. Ti€n
112 2. Cac khoan tuong duong ti€n
120 II. DAu tu' tai chinh ng~nhan
121 1. Chung khoan kinh doanh
122 2. DIJ phong giam gia chirng khoan kinh doanh
130 III. Cac khoan phai thu ng~n han
131 1. Phai thu ngan han cua khach hang
132 2. Tra truce cho nguoi ban ng~n han
135 5. Phai thu v€ cho yay ngan han
136 6. Phai thu ngan han khac
137 7. DIJ phong phai thu ngan han kh6 doi
140 IV. Hang t8n kho
141 1. Hang t6n kho
149 2. DIJ phong giam gia hang t6n kho
150 V. Tai san ng~nhan khac
151 1. Chi phi tra truce ng~n han
152 2. Thu@gia tri gia tang diroc khautnr153 3. Thu@va cac khoan khac phai thu Nha mroc
200 B. TAl SAN DAI H~N
220 II. Tal san c8 djnh
221 1. Tai san c6 djnh hfru hinh
222 Nguyen gia
223 Gia tri hao man Iuy k@
227 3. Tai san c6 djnh vo hinh
228 Nguyen gia
229 Gia tri hao man Iuy k@
230 III. B§t di)ng san dh tll'
231 Nguyen gia
232 Gi:i trj hao man luy k@
250 IV. DAu tll' Uli chinh dili h~n
251 I. D~u tu vao cong ty con
252 2. D~u tu vao cong ty lien k@t,lien doanh
260 V. Tai san dai h~n khac
261 1. Chi phi tra tru6c dai h~n
270 TONG CONG TAl SAN
- 4 -
30/09/2019VND
976,975,427,053
3 31,576,953,105
5,957,625,849
25,619,327,256
4 7,035,956,513
11,211,076,982
(4,175,120,469)
5
379,453,048,099
279,570,316,333
16,515,149,958
4,000,000,000
81,412,254,252
(2,044,672,444)
6
7 495,823,068,987
495,823,068,987
8
63,086,400,349
2,581,629,739
60,504,770,610
15
871,399,289,521
9
162,952,551,214
104,420,631,424
142,844,695,525
(38,424,064,10 1)
58,531,919,790
67,623,145,627
(9,091,225,837)
10
11 23,741,727,965
26,005,034,255
(2,263,306,290)
4 684,490,228,801
511,690,228,801
172,800,000,000
8
214,781,541
214,781,541
1,848,374,716,574
0110112019
VND
784,665,087,529
36,163,140,700
14,159,290,457
22,003,850,243
6,674,809,853
10,539,145,594
(3,864,335,741 )
399,208,780,912
352,253,513,943
3,786,540,242
[45,213,399,171
(2,044,672,444)
324,869,781,257
339,370,115,305
(14,500,334,048)
17,748,574,807
17,329,575,563
418,999,244
866,003,868,995
156,541,544,697
94,274,228,214
127,204,695,525
(32,930,467,311 )
62,267,316,483
67,623,145,627
(5,355,829,144)
24,711,716,375
26,005,034,255
(1,293,317,880)
684,490,228,801
511,690,228,801
172,800,000,000
260,379,122
260,379,122
1,650,668,956,524
CONG TY CO PHAN T~P DoAN TlIEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa,Tinh Dong Nai
Bao cao talchinh
Cho kY k~ toan tir 0110712019 d~n 30109/2019
BANG CAN DOl KE ToANTal ngay 30 thang 09 nam 2019
(ti~p theo)
Mii s6 NGUON VONThuyetminh
300 A. NQ PHAI TRA
310 I. NQ'ngAn han
3 11 1. Phai tra ngiroi ban ngan han
312 2. Nguoi mua trati~n truce ngan han
313 3. Thu~ va cackhoan phainQPNha mroc
314 4. Phai tra ngiroi laodong
315 5. Chi phi phai tra ngan han
3 19 9. Phai tra ngan han khac
320 10.Vay va nc thue tai chinh ngan han
322 12. Quykhen thirong, phuc IQ'i
12
15
13
14
16
330 II. NQ'dili han
337 7. Phai tra dai han khac 14
400 B. VON CuU soHUU
410 I. V6n chi} SO' htru
411 1. V6n g6p cua chusohffu
411a cophieu ph6 thong c6 quyen bieu quyet
411b c6phieu 1IU diii
17
412
415
418
421
421a
421b
2. Thang du v6n c6 phan
5. C6 phieu quy
8. Quy d~utu phat trien
II. LQ'inhuan sau thu~ chua phan phoi
LN chua phdn ph6ili1y M din cu6ikY truac
LN chua phdn ph6ikY nay
440 TONG CONG NGUON VON
DB Thj Kim Dung
Ngub'i I~p K~ toan truOng
D6ng Nai, ngay25 thimg 10 nam 2019
-5-
30/09/2019
VND
591,835,240,285
590,838,052,285
150,646,071,811
1,320,499,481
453,441,299
830,758,000
2,516,053,240
433,736,360,203
1,334,868,251
997,188,000
997,188,000
1,256,539,476,289
1,256,539,476,289
1,021,106,210,000
1,021,106,210,000
21,743,395,153
(8,993,360,790)
12,614,680,651
210,068,551,275
154,484,711,238
55,583,840,037
1,848,374,716,574
0110112019
VND
449,713,320,272
448,716,132,272
83,845,943,389
81,154,836
393,848,135
2,180,148,000
450,250,890
2,752,910,920
357,525,350,851
1,486,525,251 (
997,188,000
997,188,000
1,200,955,636,252
1,200,955,636,252
1,021,106,210,000
1,021,106,210,000
21,743,395,153
(8,993,360,790)
12,614,680,651
154,484,711,238
(859,823,579)
155,344,534,817
1,650,668,956,524
Nguy~nMl}nhHaCM tich H9i d6ng quantri
CONG TY coPHAN T~ DOAN THEP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng NaiBao cao tai chinh
Cho IcY k~toan tir01107/2019 d~n30109/2019
BAo cAo KET QUAHO~T DQNG KINH DOANHTi r 01107/2019 d~n 30/09/2019
MliCHITIEU~
so
01 1. Doanh thu ban hang va cung dp djch vI}
02 2. Cac khoan giam tnr doanh thu
10 3. Doanh thu thu~n ban hang va cung dp djch VI}
11 4. Gia vAn hang ban
20 5. LQi nhuan gQP v~ ban hang va cung dp djch vI}
21 6. Doanh thu hoat d(ing tai ehinh
22 7. Chi phi tai ehinh
23 Trang do: Chi phi liii vay
25 8. Chi phi ban hang
26 9. Chi phi quan Iy doanh nghiep
30 10. LQi nhu~n/(IB) thu~n tir hoat dQng kinh doanh
31 II. Thu nhap khac
32 12. Chi phi khac
40 13. LQi nhu~n khac
50 14. Tang IQi nhu~n k~ toan tn ..o·cthu~
51 15. Chi phi thu~ thu nhap doanh nghiep hien hanh
52 16. Chi phi thu~ thu nhap doanh nghiep hoan lai
60 17. LQi nhuan sau thu~ thu nh~p doanh nghi~p
DB Thj Kim Dung
Nguai I~p
Dimg Nai, ngay 25 thimg 10 nam 2019
~Thi Kim Loa.K~ toan tnrong
Thuy~tminh
19
20
21
22
23
26
26
24
25
28
Qui3 Lii~ k~ d~u nam d€n cuAi ky
Til' 01107/2019 d€n Til' 01107/2018 d€n Til' 0110112019 d~n Til' 0110112018 d~n
30/09/2019 30/0912018 30/09/2019 30/09/2018
VND VND VND VND
737,173,600,795 781,953,856,041 1,839,776,394,437 2,129,634,605,467
447,292,854 540,013,060
737,173,600,795 781,953,856,041 1,839,329,101,583 2,129,094,592,407
721,017,977,434 749,953,039,081 1,777,799,651,439 2,001,430,168,391
16,155,623,361 32,000,816,960 61,529,450,144 127,664,424,016
2,281,071,870 1,307,894,711 50,991,095,498 130,523,468,751 -
7,655,789,176 8,349,441,844 20,271,165,153 31,437,711,343
6,907,137,411 9,460,887,102 19,383,875,438 29,057,288,918
5,465,543,410 9,046,293,220 15,474,446,333 24,442,225,610
5,615,823,615 7,893,076,289 17,529,119,920 24,503,392,671
(300,460,970) 8,019,900,318 59,245,814,236 177,804,503,143
14,735,494 186,956,440 34,811,435 238,071,135
30,340 173,034,358 1,276,979 178,707,052
14,705,154 13,922,082 33,534,456 59,364,083
(285,755,816) 8,033,822,400 59,279,348,692 177,863,867,226
344,228,638 2,690,375,224 3,695,508,655 13,195,574,108
(629,984,454) 5,343,447,176
Nguy~n Manh Ha
Chli tjeh H(ii d6ng quan trj
- 6-
Ipi .......~/ _ ,-., 11::-: I
CONG TY CO PHAN T~P DoAN THEP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao caotai chinh
Cho kY k6 toan til 01107/2019 d6n 30109/2019
BAo cAo LUU CHUYEN TIEN T:E:(Theaphuang pluip gidn tiip)
Til' 0110112019 d~n30/09/2019
Mil CHITIEUs5
Til' 0110112019 d~nThuyetminh 30/09/2019
VND
Til' 0110112018 d~n30/09/2018
VND
I. Luu chuyen ti~n til' hoat d{lng kinh doanh
01 1. L(J'inltu{in trutrc tltui 59,279,348,692 177,863,867 ,226
2. lJi€u chinb cho cdc khoan
02 Khfru hao tai san c6 dinh 10,198,981,893 4,911,009,643
03 Cac khoan du phong (14,189,549,320) 3,849,373,573
05 Lai, 16 til hoat d(ing d§u nr (47,823,431,459) (127,480,408,638).:::~
06 Chi phi !iii yay 19,383,875,438 29,057,288,918 1_I
08 3. L(J'inltu{in tir hoat dpng kinh doanlt tnaic 26,849,225,244 88,201,130,722 Nthay d6i van luu dpng
L09 Tang, giam cac khoan phai thu 16,791,414,127 (54,895,406,067)
Tang, giarn hang t6n kho -10 (156,452,953,682) (54,828,997,788) -i
11Tang, giam cac khoan phai tra (khong ke liii yay
66,168,589,913 (62,380,218,920)phai tra, thue thu nhap doanh nghiep phai nop)
12 Tang, giam chi phi tra tnroc (2,536,032,158) (227,553,696)
13 Tang giam chimg khoan kinh doanh (671,931,388) (3,377,700,926)
14 Ti~n (iii yay dii tra (19,834,126,328) (30,026,690,695)
15 Thu6 thu nhap doanh nghiep dii n(ip (2,932,280,773) (15,981,355,045)
17 Ti~n chi khac cho hO\lt d(ing kinh doanh (151,657,000) (184,220,000)
20 Luu chuyin ti€n thuan tir hO(ltdpng kin" doanh (72,769,752,045) (133,701,012,415)
II. Lu'u chuy~n ti~n tu' ho~t d{log d§u tu·
21 1.Ti~n chi de roua siro, xay d1lDg tai san c6
djnh ya cac tai san dai h\lo khac(15,640,000,000)
(4,000,000,000)
(2,526,717,335)
23 3. Ti~n chi cho yay, roua cac congC\l nQ' cua
24 4. Ti~n thu h6i cho yay, ban l\li cac congC\l nQ'
cua don yi khac
27 7. Ti~n thu !iii cho yay, c6 tuc ya IQ'inhu~n duQ'c chia
30 Luu eltuyin ti€n tllUan tir 1t0(ltdpng dau tu
11,612,555,098
(8,027,444,902)
60,907,226,284
58,380,508,949
III. Lu'u chuy~n ti~n til' ho~t d{lng tai chinh
33 3. Ti~n thu til di yay
34 4. Ti~n tra nQ'g6c yay
36 6. C6 tirc, IQ'inhu~n dii tra cho chu s6 huu
1,219,596,691,837
(1,143,385,682,485)
1,491,186,841,348
(1,409,039,730,416)
(45,750,224,500)
40 Luu cltuyill tiin tllUall tir hO(ltdpllg tui eMil" 76,211,009,352 36,396,886,432
-7-
CONG TY CO PHAN T~P DOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chinh
Cho kY ke toan tir 01/07/2019 den 30109/2019
BAo cAo LUU CHUYEN TlEN T:¢(Theo phutmgphtip gldn alp)
Tir 0110112019 d~n 30/09/2019
Mil CHiTIEUs6
Til' 0110112019 d~nThuyetminh 30/09/2019
VND
Tir 0110112018 d~n30/09/2018
VND
50 Luu chuy~n ti~n thuftn trong ky (4,586,187,595) (38,923,617,034)
60 Ti~n va tuong duong ti~n dAu ky 36,163,140,700 66,901,139,664
70 Ti~n va nrong duong ti~n cu6i ky 3 31,576,953,105 27,977 ,522,630~.~
'{
~-
I~
Nguy~n Ml].nh Ha
CM tich H9i d6ng quan tri
D6 Thi Kim Dung
Nguoi l~p
D6ng Nai, ngay 25 (hang 10 nam 2019
Dao Th] Kim Loan
Ke toan tnrong
- 8 -
CONG TY CO PHAN T~P f}OAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chinh
Cho ky k~ toantir 01107/2019 d~n 30109/2019
1 . THONG TIN CHUNG
BAN THUYET MINH BAo cAo TAl CHiNHTil' 01107/2019d~n 30/09/2019
1.1 Hlnh tlurcSO' huu van
Cong ty C6 phan T~p dean Thep Ti~n Len duoc chuyen d6iill Cong TNHH Ti~n Len co chirng nhan dangky kinh
doanh s6 4702000255 dp ngay 22 thang 11 nam 2001 thanh cong ty c6 phan; heat d9ng thea Giay clnrng nh~n dangkYdoanh nghiep cong ty c6 phan s6 3600512830 dangky I§n d§u ngay 18 thang 08 nam 2009, dangkY thay d6i l§nthir 10ngay 18 thang 08 nam 2018 doSa K~ hoach va D§u nr Tinh D6ng Nai dp.
Tru sa chinh cua Cong ty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai,
V6n di~u I~ cua Cong ty thea dangkY la 1.021.106.210.000 d6ng, nrong duong 102.110.621 c6 phan, menh gia m9t c6phan la 10,000 d6ng.
C6 phi~u cua Cong ty chinh thlrc dangkY giao dich t~iSa Giao dich ChUng khoan Thanh ph6 H6 Chi Minh tir ngay 16thang 03 nam 2010 v6i rna giao dich la TLH.
ThOng tin v~ cac cong ty con, cong ty lien k~t cua Cong ty xem chi ti~t t~i Thuy~t minh s6 4c.
1.2 Nganh ngh~ kinh doanh
Ho~t d9ng kinh doanh cua Cong ty g6m:
- San xuM s~t, thep, gang. Chi ti~t: San xu~t sM, thep (khong san xuM t~itn,I sa);- Ban buon kim lo~i va qu~ng kim lo~i. Chi ti~t: Ban buon s~t, thep, nhom, d6ng nguyen li~u;
- Ban Ie d6 ngu kim, son, kinh va thi~t bi I~p d~t khac trong xay dlJIlg trong cac cira hang chuyen doanh;
- Ban buon may moc, thi~t bi va phl,l rung may nong nghi~p;
- D~i Iy, moi gi6i, d~u gia. Chi ti~t: D~i Iy, moi gi6i thuong m~i (trir moi gi6i b~t d9ng san);- B6c x~p hang hoa;
- Xay dlJIlg nha cac lo~i;
- Xay dl,lng cac cong trinh cong fch;
- ChuAn bi m~t b~ng;
- Hoan thi~n cong trinh xay dlJIlg;
- L~p d~tM th6ng cap, thoatnu6c, 10suai va di~u hoa khong khf;
- L~p d~t h~ th6ng xay dlJIlg khac;
- Cho thue xe d9ng co;
- Ban buon 0 to va xe co d9ng co khac;
- Ban Ie 0 to con (lo~i 12 ch6tra xu6ng);
- Kinh doanh b~t d9ng san, quy~n sir dl,lng d~t thu9C cMsaMu, cM sir dl,lng ho~c di thue;
- Nha hang va cac dichVl,l an u6ng phl,lcVl,l lUll d9ng (khong kinh doanh t~i trl,lsa);
- Ban Ie khac trong cac cira hang kinh doanh t6ng hgp: Kinh doanh trung tam thuong m~i;
- Kho bai va lUll gifr hang hoa;
- Tr6ng rirng va cham soc rirng;
- Cua, xe, bao g6 va bao qmin g6 (khong ho~t d9ng t~i trl,lsa);
- Ho~t d9ng ki~n truc vatu v~n ky thu~t co lien quan. Chi ti~t:tu v~n, thi~t k~ k~t c~u cong trinh xay dlJIlg dan dl,lllg,cong nghi~p;
- Ban buon v~t li~u, thi~t bi I~p d~t khac trong xay dlJIlg. Chi ti~t: ban buon v~t li~u xay dl!ng, g6 cay va g6 ch~ bi~n(khong chua hang t~i trl,lsa);
-9-
CONG TY COPHAN T~P f)OAN THEP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chinh
Cho kY k~ toan nr01/07/2019 d~n 30109/2019
Hoat d9ng kinh doanh cua Cong ty g6m (ti~p theo):
- Lap d~t h~ thong dien;
- V~n Utihang hoa bing dirong b9;
- Xay dung cong trinh duong s~t vadirong b9;
- Xay dung cong trinh ky thuat va dan dung khac;
- Gia cong co khi, xuIy va trang phu kim loai, Chi ti~t: gia cong co khi,(tnr xi rna - khong gia cong tai trusa);
- Sua chua may m6c thiet bi, Chi ti~t: sua chua may nong nghiep (khongsua chua tai trusa);
- San xuat may nong nghiep valam nghiep, Chi ti~t: san xuat may nong nghiep (khong san xuat taitru sa);
- Ban phu rung va cac b9 phan phu tro cua 0 to va xe c6 d9ng co khac;
- Dich vu hru tru ng~n ngay (khong kinh doanh t?i tr\].sa);
- Ho?t d9ng clla cac cong vien vui chO'iva cong vien thea chU d~. Chi ti~t: kinh doanh khu du 1ich sinh thai(khong kinhdoanh t\ii tr\].sa);
- Ho?t d9ng dichV\l h6 trq tr'!c ti~p cho v~n tai dUOngthuy;
- Khai thac g6 (g6 rUng tr6ng).
2 . CRE DO vA CHlNH SACH KE TOAN Ap DVNG T~I CONG TY
2.1 Ky k~ toan, dO'n vi ti~n t~ Sll'd\mg trong k~ toan
Ky k~ toan nam clla Cong ty b~t d§u tir ngay 01101 va k~t thUc vao ngay 31112 hang nam.
Dan vi ti~n t~Slr d1,lngtrong ghi chep k~ toan la d6ng Vi~t Nam (VND).
2.2 ChuAn m\l'c va Ch~ de}k~ toan ap dl,mg
chi tt(Jkd toan ap dz;ng
Cong ty ap d1,lllgCh~ d9 K~ toan doanh nghi~p ban hanh thea ThOngtu 200/20 14/TT-BTC ngay 22/12/2014 clla B9Tai chinh.
Tuyen b6 vd vi¢e twin tM Chudn mvekd toan vachi tt(Jki toan
Cong ty da: ap d\].ng cac Chudn m,!c k~ toan Vi~t Nam va cac van ban hu6ng d~n Chudn m,!c do Nha nu6c da:ban hanh.
Cac bao cao tai chinhdugc I~p va trinh bay theo dung mQi quy dinh cllatUng chudn m1,l'c,thOngtu hu6ng d~n th,!c hi~nchudn m,!c va Ch~ d9 k~ toan hi~n hanh dang ap d\].ng.
Hlnh tMe ki toan ap dz;ng
Cong ty ap d1,lnghinh thUc k~ toan tren may vi tinh.
2.3 Cong c\l tai chinh
Ghi nh{m ban ttdu
Tai san tai chinh
Tai san tai chinh clla Congty bao g6m ti~n va cac khoantuang duO'ng ti~n, cac khoan phai thu khach hang va phai thu
khac, cac khoan cho vay, cac khoflll d§utu ng~n h\in va dai h?n. T?i thai di~m ghi nh~n ban dftu, tai san tai chinhdugcxac dinh thea gia mua/chi phi phat hanh c9ng cac chi phi phat sinh khac lien quan tr'!c ti~p d~n vi~c mua, ph<ithanh taisan tai chinh d6.
Ng phai tra tai chinh
- 10-
CONG TY CO PHAN T!P eOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tili chinh
Cho kY ke toan tir01/07/2019 d@n30109/2019
N(,)'phai tra tidchinh cua Cong ty bao gom cac khoanyay, cac khoan phai tra nguoiban va phai tra khac,chi phi phaitra. Tai thai diSm ghinhan I~n d~u, cac khoan no phai tra taichinh duoc xac dinhthea gia phat hanh cong cacchi phiphat sinh lien quantnrc ti@pd@nviec phat hanh no phai tra taichinh do.
Gia tri sau ghi nhdnban tJ6u
Hien tai chua co cac quy dinh v~ danh gia Iai cong cu tai chinh sau ghi nhan ban d~u.
2.4 Ti~n va cac khoiin tuong duongti~n
Ti~n va cac khoan nrongdtrong ti~n bao g6m ti~n m~t tai quy, ti~n gui ngan hang, cac khoan d~utu ngim h~n co thaigiao dao h~n khong qua 03 thang, co tinh thanh khoao cao, co kha nang chuySn d6i d~ dang thanh cac luqng ti~n xacdinh va khong co nhi~u rui ro trong chuy8n d6i thanh ti~n.
2.5 Cae khoiin ddu tu·tili ehinh
Chung khoan kinh doanh rna trong do Congty n~m giu vi mvc dich kinh doanh du(,)'cghi s6 k@toan thea gia g6c, baog6m: Gia mua ci)ng (+) cac chi phi mua (n@uco) nhu chi phi moi gi&i, giao djch, cung dp thong tin, thu@,I~phi va phingan hang. Gia g6c cua chUng khoan kinh doanh duQ'c xac dinh thea gia trj hQ'PIy cua cac khoan thanh toan t~i thaidiSm giao djch phat sinh. Thai diSm ghi nh~n cac khoan chUng khoan kinh doanh la thai diSm nha d~utu co quy~n s6huu cv thS nhu sau:- chUng khoan niem y@tduQ'c ghi nh~n t~i thm diSm kh&p l~nh (T+O);
- ChUng khoan chua niem y@tduQ'c ghi nh~n t~i thai diSm chinh thuc co quy~n s6 huu thea quy dinh cua phap lu~t.
D~u tu n~m giu d@nngay dao h~n t~i thai diSm bao cao, n@u:
- Ky phi@u,tin phi€u kho b~c, ti~n gui ngan hang co thai h~n thu h6i ho~c dao h~n khong qua 3 thang kS tir ngay muakhoan dfrutu do du(,)'ccoi la "tuong duong ti~n";
- Co thai h~n thu h6i v6n du&i 1 nam ho~c trong I chukY kinh doanh du(,)'cphan lo~i la tai san ng~n h~o;
- Co thai h~n thu h6i v6n tren 1 nam ho~c han I chukY kinh doanh du(,)'cphan lo~i la tai san dai h~n.
Cac khoan d~utu vao cac congty con rna trong do Congty n~m quy~n kiSm soat dUQ'ctrlnh bay thea phuang phap giag6c. Cac khoan phan ph6i IQ'inhu~n rna congty my nh~n du(,)'ctir s6 IQ'inhu~n lily k€ cua cac congty con sau ngay congty my n~m quy~n kiSm soat duQ'c ghi vao k@tqua ho~t di)ng kinh doanh trong nam cua congty my. Cac khoan phanph6i khac dUQ'cxem nhu phfrn thu h6i cua cac khoan dfrutu va duQ'c trir vao gia tri d~u tu.
Cac khoan d~utu vao cac congty lien k@trna trong do Congty co anh huang dang kS du(,)'ctrlnh bay thea phuong phapgia g6c. Cac khoan phan ph6i l(,)'inhu~n tir s6 IQ'inhu~n thufrn lUyk€ cua cac congty lien k€t sau ngay d~u tu du(,)'cphilob6 vao k€t qua ho~t di)ng kinh doanh trong nam cua Congty. Cac kho<'mphan ph6i khac duQ'c xem nhu ph~n thu h6icac khoan d~u tu va duQ'c trir vao gia tri d~utu.
Dl,Tphong giam gia dftu tu duQ'c I~p vao thai diSm cu6i quy la s6 chenh I~ch gitla gia g6c cua cac khoan dftutu duQ'ch~ch toan tren s6 k@toan Ianhangia tri thi truangho~c gia trj hQ'Ply cua chung t~i thai di@mI~p dl,Tphong.
2.6 Cae khoiin phiii thu
Cac khoan phai thu dUQ'ctrinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan phai thu khachhang va phai thukhac sau khi trir di cac khoan dl,Tphong du(,)'cl~p cho cac khoan nQ'phai thu kho doi.
DlJ phong n(,)'phai thu kho doi du(,)'ctrich I~p cho tirng khoan phai thu kho doi can cu vao tu6i nQ'qua h~n cua caekhoan n(,)'ho~c dlJ ki€n muc t6n th~t eo th@xay ra.
- 11 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh f)6ng Nai
Bao cao tai chfnh
Cho kY k~ toan tir 01107/20 19 d~n30109/2019
2.7 Hang t6n I<ho
Hang t6n kho duoc tinh thea gia g6c. Truong hop gia tri thuan c6 th~ thuc hien duoc th~p han gia g6c thi hang t6n khodiroc tinh thea gia tri thuan co th~ thuc hiendiroc. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~ bien va cac
chi phi lien quan tnrc ti~p khac phat sinh d~ codiroc hang t6n khoa dia di~m va trang thai hientai,
Gia tri hang t6n khodiroc xac dinh theaphirong phap binh quan giaquyen,
Hang t6n khodiroc hach toan thea phuong phap ke khai thuong xuyen.
DV phong giam gia hang t6n khodiroc I?p vao thai diem cuoi quy la s6 chenh I~ch gifra gia g6c cua hang t6n kho IOnhan gia tri thu~n co th~ thvc hi~nduqc.
2.8
I'/, (J">
Tai san c3 dinh va kh§u hao Uli san c8 dinh ~;:E
Tai san c6 dinh hu,u hinh, tai sfm c6 dinh vo hlnhduqc ghi nh?n thea gia g6c. ~rong qua trinh sir dl,lIlg, tai sfm c6 dinh*_hlhl hinh, tai san co dinh vo hinhduqc ghi nh?n thea nguyen gia, hao mon luy ke va gia tri con l~i.
Kh~u haoduqc trich thea phuang phapduang th~ng. Thai gian kh~u haoduqc uac tinh nhu sau:
- Nha clra, V?t ki~n truc
- May moc, thi~t bi
- Phuang ti~n v?n tai
- Thi~t bi, dl,mgC\l quan ly
- Tai san c6 dinh khac
- Ph~n m~m may tinh
- Quy~n Slr dl,mg d~t khong xac dinh thai h~n
06 - 25 Dam
05 - 07 nam
03 - 07 nam
03 - 06 Dam
03 - 05 nam
03 nam
Khong trich kh~u hao nam
2.9 Chi phi tra tmo'c
Cac chi phi tratruac chi lien quan d~n chi phi san xu§! kinh doanh clla mQt Dam tai chinh ho~c mQt chuIcy kinh doanh
duqc ghi nh?n la chi phi tratruac ng~n h~n vaduqc tinh vao chi phi san xu§! kinh doanh trODgnam tai chinh.
Cac chi phi da phat sinh trong nam tai chinh nhung lien quan d~n k~t qua ho~t dQng san xu~t kinh doanh clla nhi~u niendQ k~ toan duqc h~ch toan van chi phi tra tru6c dai h~n d~ pMn b6 d~n vao k~t qua ho~t dQng kinh doanh trODg cacnien dQ k~ toan sau.
Vi~c tinh va phan b6 chi phi tratru6c dai h~n vao chi phi san xu~t kinh doanh tUngIcy h~ch toanduqc can cu vao tinhch~t, muc d<)tung lo~i chi phi d~ chQn phuang phap va tieu tMc phan b6 hqp IY. Chi phi tratruac duqc phan b6 d~nvao chi phi san xu~t kinh doanh thea phuang phapduang th~ng.
2.10 Chi phi di yay
Chi phi di yay duqc ghi nh?n vao chi phi san xu~t, kinh doanh trong nam khi phat sinh,tru chi phi di yay lien quan tr\l"c
ti~p d~n vi~c d~utu xay d\fDg ho~c san xu~t tai sanda dang duqc tinh vao gia tri cua tai san do(duqc v6n hoa) khi codu cac di~u ki~n quy dinh trong Chu~n m\fC K~ toan Vi~t Nam s6 16 "Chi phi di vay".
Chi phi di yay lien quan tr\l"cti~p d~n vi~c d~utu xay dt,mg ho~c san xu~t tai sanda dang dn co thai gian dll dai (tren12 thang) d~ co th~ dua vaoSlr dl,mg thea m1,lCdich dinhtru6c ho~c ban thiduqc tinh vao gia tri clla tai san do(duqcv6n hoa), bao g6m cac khoan lai ti~n yay, phan b6 cac khoan chi~t kh~u ho~c phl,l tr<)i khi pMt Mnh trai phi~u, cac
kho<'mchi phi ph1,lphat sinh lien quan t6i qua trinh lam thu wc yay.
2.11 V3n chii so' hu'u
V6n d~u tu clla chll sa huu duqc ghi nh?n thea s6 v6n thvc gop clla chllsa hfru.
- 12 -
CONG TV CO PHAN T~P eOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, TMnh ph6 BienHoa, Tinh D6ng Nai
Bao cao tal chinh
Cho kY k6 toan tu 01/07/2019 d6n 30109/2019
Thang dir v6n c6 phan diroc ghi nhan thea s6 chenh lech Ian hon/hoac nho hem gill'a gia thirc t~ phat hanh vamenh giac6 phieu khi phat hanh c6 phieu l<1nd<1u,phat hanh b6 sung hoac tai phat hanh c6 phieu quy, Chi phi true ti~p lien quanden viec phat hanhb6 sung c6phieu hoac tai phat hanhc6 phieu quyducc ghi giam Thang dtr vonc6 phan,
C6 phieu quy la c6 phieu do Cong ty phat hanh va sau do mua lai, C6 phieu quy diroc ghi nhan thea gia trithuc t6 vatrinh bay tren Bang Can d6i k~ toan la mot khoc'mghi giam v6n chusa hfru. Cong ty khong ghi nh~ cac khoan Uii(16)khi mua, ban, pMt hanh ho~c huy c6 phi6u quy.
LQ'inhu~n sau thu~ chua phiin ph6i la s6 IQ'inhu~nfir cac hOl;ltd9ng cua doanh nghi~p sau khi tru (-) cac khoan di~uchinh do ap d\lllg h6i t6 thay d6i chinh sach k~ toan va di~u chinh h6i t6 sai sot trQng y6u cua cac namtru&c. LQ'inhu~nsau thu~ chua phan ph6i co the dUQ'Cchia cho cac nha d<1uw dlla tren tY I~ gop v6n sau khi duQ'cDl;lihOi d6ng c6 dongthong qua va sau khi da trich I~p cac quy dll phong thea Di~u I~ Cong ty va cac quy dinh cua pMp lu~t Vi~t Nam.
C6 tuc phai tra cho cac c6 dong duQ'c ghi nh~n la khoan phai tra trong Bang can d6i k6 toan cua Congty sau khi coNghi quy6t chia c6 ruc cua Dl;lihOi d6ng c6 dong Cong ty.
2.12 Ghi nh~n doanh thu
Doanh thu ban himg
Doanh thu ban hang duQ'cghi nh~n khi d6ng thai th6a man cac di~u ki~n sau:
- Ph<1nIan rui ro va IQ'iich gin li~n v&iquy~nsahfru san phfrm ho~c hang hoa da dUQ'cchuyen giao cho nguai mua;
- Cong ty khong con nim gill' quy~n quan Iy hang bOa nhu nguaisahll'u hang bOa ho~c quy~n kiem soat hang hoa;
- Doanh thu duQ'cxac dinh wemg d6i chic chin;
- Cong ty da thu dUQ'cho~c se thu duQ'c IQ'iich kinh t6 tu giao dich ban hang;
- Xac dinh duQ'c chi phi lien quan d~n giao dich ban hang.
Doanh thu cung cdp dichv¥
Doanh thu cung dip dichvv duQ'c ghi nh~n khi k6t qua cua giao dich do duQ'c xac dinh m9t cach dang tin c~y. TruanghQ'Pvi~c cung dip dichvv lien quan d~n nhi~u nam thi doanh thu duQ'cghi nh~n trong nam thea k6t qua ph<1ncong vi~cda hoan thanh vao ngay I~p Bang can d6i k6 toan cua nam do. K6t qua cua giao dich cung dip dichvv duQ'cxac dinhkhi th6a man cac di~u ki~n sau:
- Doanh thu duQ'cxac dinh wemg d6i chic chin;
- Co kha nang thu duQ'c IQ'iich kinh t6fir giao dich cung dip dichvv do;
- Xac dinh duQ'cph<1ncong vi~c da hoan thanh vao ngay I~p Bang can d6i k6 toan;
- Xac dinh duQ'cchi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung c~p dichvv do.
Ph<1ncong vi~c cung dip dichvv da hoan thanh duQ'cxac dinh thea phuemg phap danh gia cong vi~c hoan thanh.
Doanh thu hO(ltQ9ngtiJichinh
Doanh thu phat sinh tu ti~n lai, c6 ruc, IQ'inhu~n duQ'c chia va cac khoan doanh thu hOl;ltd9ng tai chinh khae duQ'cghinh~n khi thOa man d6ng thai hai (2) di~u ki~n sau:
- Co kha nang thu duQ'c IQ'iich kinh t6 tu giao dich do;
- Doanh thu duQ'cxac dinh tuemg d6i chic chin.
C6 rue, IQ'inhu~n duQ'c chia duQ'c ghi nh~n khi Congty duQ'c quy~n nh~n c6 ruc ho~c duQ'c quy~n nh~n IQ'inhu~nfirvi~c gop von.
- 13-
CONG TV CO PHAN T~P DOAN THEP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao caoHli chlnh
Cho kY k~ toan ill 01/07/2019 d~n 30109/2019
2.13 Cac khoan giarn trjr doanh thu
Cac khoan giam tnr doanh thu duoc trinh bay tren Bao cao tai chlnh phan anh cac khoan duoc di€u chinh giam tnr vaodoanh thu ban hang, cung e<1pdjch vu phat sinh trongky, g6m: Chiet khau tlurong mai, giam gia hang ban va hang banb] tra lai.
2.14 Gia vAn hang ban
Gia v6n diroc trinh bay tren Bao cao tai chinh phan anh tri gia v6n cua san pham, hang h6a, dich vu, bfitd9ng san dftunr; gia thanh san xuat cua san pham xay lap (d6i voi doanh nghiep xay lap) ban trongky.
Ngoai ra, con pharr anh cac chi phi lien quan d~n hoat d9ng kinh doanh bat d9ng san dftu nr nhu: Chi phi khau hao; chi
phi sua chua; chi phi nghiep vu cho thue bat d9ng san dftu tu thea phuung tMc cho thue hoc;ttd9ng (wOng hQ'p phatsinh khong l6n); chi phi nhuqng ban, thanh ly bat d9ng san d§u tu.
2.15 Ghi nh~n ehi phf tai chinh
Cac khoan chi phi duQ'c ghi nh~n vao chi phi tai chinh g6m:
- Chi phf ho~c cac khoan 16 lien quan d~n cac ho~t d9ng d§u tu tai chinh;
- Chi phi cho vay va di vay v6n;
- Cac khoan 16do thay d6i15' gia h6i doai cua cac nghi~pV\l phat sinh lien quan d~n ngo~i t~;
- DI,T phOng giam gia dftutu ch(mg khoan.
Cac khoan tren duqc ghi nh~n thea t6ng s6 phat sinh trong nam, khong bli tru vai doanh thu hoc;ttd9ng tai chinh.
2.16 Cae khoan thu~
Thui hi¢n himh
Hi san thu~ va cac khoan thu~ phai n9P cho nam hi~n hanh va cac namtruacduQ'Cxac dinh bing s6 ti€n dl,fki~n phain9P cho (ho~c duqc thu h6iill) ca quan thu~, dl,Tatren cacmuc thu~ sufit va cac lu~t thu~ c6 hi~u Il,Tcd~n ngay k~t thuckY tinh thu~.
2.17 Cae ben lien quan
Cac doanh nghi~p, trl,Tcti~p hay gian ti~p qua mQt ho~c nhi€u trung gian, c6 quy€n ki€m soat Cong ty ho~c chiuSI,T
ki€m soat cua Cong ty, ho~c cling chungSI,T ki€m soat vai Cong ty, bao g6m ca cong ty my, cong ty con va cong ty lien
k~t la cac ben lien quan. Cac ben lien k~t, cac ca nhan trl,fc ti~p ho~c gian ti~p n~m quy€n bi€u quy~t cua Cong ty rna c6
anh huang dang k€ d6i vai Cong ty,nhUng nhan SI,T quan ly cM ch6t cua Cong ty,nhUng thanh vien m~t thi~t trong gia
dinh cua cac ca nhan nay ho~c cac ben lien k~t nay ho~c nhUng cong ty lien k~t vai cac ca nhan nay cling duQ'c coi laben lien quan.
Trong vi~c xem xet rung m6i quan h~ cua cac ben lien quan, dn chu y tai ban chfit cua m6i quan h~chukhong chi hinhthucphap ly cua cac quan h~ d6.
3 . TIEN vA cAc KHoAN nfoNG DUONG TIEN
30109/2019 01/01/2019
VND VNDTi€n m~t 23,966,177 63,836,706Ti€n gui ngan hang 5,933,659,672 14,095,453,751Cac khoantuungduung ti€n 25,619,327,256 22,003,850,243
31,576,953,105 36,163,140,700
- 14-
G4A Khu ph6 4, Phuong Tiln Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng NaiBao cao tai chinh
Cho Icy k8 toan tiI 01/07/2019 d8n 30109/2019
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
4 . cAc KHoAN DAu rrr TAl CHiNH
a. Chung khoan kinh doanh
30/09/2019 01/0112019Gia gac Gia tr] h(}-pIy (*) Dy·phong Gia gac Gia tr] hQ"PIy Dy·phong
VND VND VND VND VND VND- Tanggid tri caphiiu
DPM Cty CP Phan bon vaHoa ehftt d~u khi 1,580,867,750 600,750,000 (980,117,750) 1,580,867,750 1,003,500,000 (577,367,750)ITA Cty CP D~u nr Cong nghiep Tan Tao 1,352,025,000 682,500,000 (669,525,000) 1,352,025,000 642,600,000 (709,425,000)SSI Cty CP Chirngkhoan SaiGon 1,272,405,750 690,000,000 (582,405,750) 1,272,405,750 799,500,000 (472,905,750)BSR Cty CP IQehoa d~u Binh San 1,235,370,280 481,200,000 (754,170,280) 1,235,370,280 680,000,000 (555,370,280)
Cac e6 phieu khac 5,770,408,202 4,581,506,513 (1,188,901,689) 5,098,476,814 3,549,209,853 (1,549,266,961)
11,211,076,982 6,828,364,400 (4,175,120,469) 10,539,145,594 6,674,809,853 (3,864,335,741 )
(*) Gia tri hop ly ella Chirngkhoan nierny8t duoc xac dinh bing gia tr] th] tnrong ella chirngkhoan tai thai di~ml~p Bao cao tai chinh.
- 15 -
CONG TV CO PRAN T~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tal chinh
Cho kY k~ toan tir 01107/2019 o~n 30109/2019
c. B§u nr gop vAnvao cac donvi khac:
30109/2019 01/0112019
VND VND
511,690,228,801 511,690,228,801
115,000,000,000 115,000,000,000
156,726,500,000 156,726,500,000
239,963,728,801 239,963,728,801
172,800,000,000 172,800,000,000
172,800,000,000 172,800,000,000
B§u tir vao cong ty con
Cong ty TNHH San xuatva Thuong mai Dai PMe
Cong ty TNHH Thep Tay Nguyen
Cong ty TNHH MQt thanh vien Thep Phuc Ti~n
Bau nr vao cong ty lien k~t
Cong ty C6 ph§.n Thep Bie Nam
Bau nr vaocong ty con
Thongtin chi ti~t v€ cac congty con cua Congty VaGngay30109/2019 nhu sau:
Noi thanh I~p va heatoQng
Ten cong ty TY I~ lei Ich Hoat oQng ehinh
95.83%San xuat vakinh doanh thep I
.197.35%
San xuAt va ....kinh doanh thep 'i
-=::
100.00%San xuAt vakinh doanh thep
Cong ty TNHH SanThanh pho
xuftt va Thuong maiH6 Chi Minh
95.83%D:;tiPhue
Cong ty TNHH Thanh ph697.35%
Thep Tay Nguyen H6 Chi Minh
Cong ty TNHH MQtThanh phe
thanh vien Thep 100.00%Phuc Ti~n
HaNQi
B§u tu' vao cong ty lien k~t
ThOng tin chi ti~t v€ cae eong ty lien k~t eua Cong ty VaGngay30109/2019 nhu sau:
T ' , Nai thanh I~p va ho:;tt T' I' bd ~en eong ty QQng y ~ leu quyet TY I~ Iqi ieh Ho:;ttQQngehinh
Cong ty C6 ph§.n
Thep Bie NamTinh D6ng Nai 48.00% 48.00%
San xuAt vakinh doanh thep
5 . KHOAN PHA! THU KRACH HANG
30109/2019 01101/2019
VND VND
115,593,407,493 163,918,630,409
2,067,085,031 32,747,306,634
2,543,392,626 15,846,849,943
8,697,401,093 13,112,144,826
134,065,438 31,494,182,737
10,936,877 ,970 4,063,211,103
13,652,464,572 15,623,877,015
36,794,428,924
40,767,691,839 51,031,058,151
163,976,908,840 188,334,883,534
279,570,316,333 352,253,513,943
a. Phai thu ciia khach bang ng~n h~n
Cong ty TNHH Nha Thep PEB
Cong Ty CP CK D:;tiDung III
Cong ty CPCa Khi Xay D\illg Thuang M:;tiD:;tiDung
Cty CP K~t cAu Thep D:;tiDung Mi€n Trung
Cong Ty TNHH Thep Va Xay D\illg Tv Lve
LIM HOK CHHOURN STEEL
CHIPMONG GROUP CO., LTD
Cae 06ituqngkMe
c. Phili thu ciia khach hang la cac ben lien quan (chi ti~t t~i
thuy~t minh sA32)
- 16-
CONG TV CO PHAN T!P DoAN THEP TIEN LEN
G4A Khu ph64, PhuongTan Hi~p, Thanh ph6 Bien Bao cao tai chinhHoa, Tinh £>6ngNai Cho kY k~ toantir 01107/20 19d~n 30109/2019
6 · PHAI THU KHAc
30109/2019 0110112019
VND VNDa. Ngllnhan
Tarn (rug 1,209,999,655 252,400,000Phai thu ti~nlei nhuan diroc chia 80,184,701,268 43,934,265,916PMi thu ti~n Hii 11,712,329 51,271,320PMi thu khac 5,841,000 975,461,935
81,412,254,252 45,213,399,171
7 · HANG TON KHO
30109/2019 01101/2019
VND VNDNguyen li~u, v~t li~u 25,031,638 25,031,638C6ng C\I, dung C\I 216,434,804 216,434,804
(Hang hoa 495,581,602,545 339,128,648,863DI! phong giam gia hang t6n kho (14,500,334,048) 1
~495,823,068,987 324,869,781,257 -
8 • CHI PHi TRA TRUOC
30109/2019 0110112019
VND VNDa. Nglln han 2,581,629,739Cac khoan khac 2,581,629,739b. Dai han 214,781,541 260,379,122C6ng C\I, dung C\I xuAt dung 214,781,541 260,379,122
2,796,411,280 260,379,122
- 17 -
CONG TY CO PHAN T~ DO AN THEP TIEN LENG4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh
D6ng NaiBao cao tai chinh
Cho kY kS toan tic 01/07/2019 dSn30109/2019
9 . TAl sAN CO DJNH HUU HiNH
Nha cira, v~t kien May moe, thiet Phuong ti~n v~n ThiSt bi, dung cu Tai san e6 dinhCQng
true bi tai, truyen dftn quan Iy khae
VND VND VND VND VND VND
NGUYENGIA
S6 dir dftu ky 97,600,114,918 2,394,427,688 23,673,754,172 3,272,528,244 263,870,503 127,204,695,525
Mua trong kY 15,640,000,000 15,640,000,000
Dfiu illxay dung co ban hoan thanh
Thanh ly, nhuong ban
S6 dir cU6iky 97,600,114,918 18,034,427,688 23,673,754,172 3,272,528,244 263,870,503 142,844,695,525
GIA TRJ HAO MON t.nv ICES6 du-d§u ky 10,476,141,703 2,394,427,688 19,024,202,047 771,825,370 263,870,503 32,930,467,311
Trieh khau hao 2,164,828,527 1,563,999,996 1,333,797,678 430,970,589 5,493,596,790
Thanh ly, nhirong ban
S6 duocu6iky 12,640,970,230 3,958,427,684 20,357,999,725 1,202,795,959 263,870,503 38,424,064,101
GIA TRJ CON L~I
S6 duodftuky 87,123,973,215 4,649,552,125 2,500,702,874 94,274,228,214
S6 duocU6iky 84,959,144,688 14,076,000,004 3,315,754,447 2,069,732,285 104,420,631,424
- 18-
CONG TY CO PHAN T~P DOAN THEP TIEN LENG4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh Bao cao tai chinhD6ngNai Cho kY k~ toan nr01107/20 19 d~n30109/2019
10 . TAl sAN CO DJNH VO HINH
Gia tri quyen sir Ph~nmern mayHi san khac C(ing
dung d~t tinh
VND VND VND VND
NGUYENGIA
se dU'd§u ky 66,494,044,627 1,129,101,000 67,623,145,627
Mua sam moi
Thanh ly, nhUQ11gban
se duocu6i ky 66,494,044,627 1,129,101,000 67,623,145,627
GIA TRI HAO MON LUY KEse duod§u ky 4,631,995,260 723,833,884 5,355,829,144
Trlch khau hao 3,473,996,445 261,400,248 3,735,396,693 -Thanh ly, nhUQ11gban A
s6 duocu6iky 8,105,991,705 985,234,132 9,091,225,837
GIA TRJ CON L~I I
s6 duod§u ky 61,862,049,367 405,267,116 62,267,316,483 ~
se duocu6i ky 58,388,052,922 143,866,868 58,531,919,790 L;;;;;i-
11 . BAT DONG sAN DAU nf
Gill tri quyen sir Nha cira, v~tCo so ha tfrng C(ing
dung d~t kien true
VND VND VND VND
NGUYENGIA
se duod§u ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255
- D~u tu XDCB hoan thanh
se duocu6i ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255
GIA TRI HAO MON LUY KEse duod§u ky 406,262,136 887,055,744 1,293,317,880
Trich khau hao 304,696,602 665,291,808 969,988,410
s6 duocu6iky 71 0,958,738 1,552,347,552 2,263,306,290
GIA TRI CON L~I
s6 duodAuky 10,783,345,700 7,718,980,481 6,209,390,194 24,711,716,375
se duocu6i ky 10,783,345,700 7,414,283,879 5,544,098,386 23,741,727,965
- 19 -
CONG TV CO PHAN T~P f)OAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Bao cao titi chlnh
Hoa, Tinh D6ng Nai Cho kY k~ toan ill 01/07/2019 d~n 30109/2019
12 · PHAI TRA xctror BAN
30109/2019 01/01/2019
VND VND
a. Phai tra ngu'(ri ban ng~n han 148,241,987,144 77,245, 700,949
Cong Ty TNHH Marubeni-Itochu Steel Viet Nam 30,714,817,617
Cong ty TNHH Metal one Vietnam 53,584,096,946 10,179,301,286
CONG TY TNHH POSCO SS - VINA 76,641,983,616 36,017,711,620
Cong Ty TNHH San Xu~tva Thtrong Mai Minh Ti~n 15,789,042,984
Cac d6i nrong khac 2,226,863,598 333,870,426
c. Phai tra ngu'cri ban lit cac ben lien quan(chi ti~t t~i thuyet minh s632) 2,404,084,667 6,600,242,440
150,646,071,811 83,845,943,389
13 · CHI PHi PHAI TRA
30/09/2019 01/01/2019:;
VND VND ~a. Ngh han 450,250,890 EPhai tra )iIi yay 450,250,890 .,
450,250,890
14 · PHAITRAKHAc
30109/2019 01/01/2019
VND VND
a. Ng~n han 2,516,053,240 2,752,910,920
Kinh phi cong dean 252,896,128 252,896,128
C6 nrc, loi nhuan phai tnt 10,656,500 10,656,500
Cac khoan phai tra, phai n9P khac 2,252,500,612 2,489,358,292
b. Diti han 997,188,000 997,188,000
Nhan kY quy, kY cUQ'C dai han 997,188,000 997,188,000
3,513,241,240 3,750,098,920
- 20-
CONG TY co PHAN T~ DoAN THEP TIl~N LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh
D6ng Nai
15 • THUE VAcAc KHOAN PHAI NQP NHA NUOC
Bao cao tai chinh
Cho kY kS toan ur01/07/2019 dSn30109/2019
S6 phai thu d~uky S6 phai nQPd~uky
VND VND
ThuS Gia tri gia tang
ThuS Thu nh~p doanh nghiep
ThuS Thu nhap ca nhan
ThuS Nha dAt,Ti~n thue dAt
Cac loai thue khac
418,999,244
393,848,135
418,999,244 393,848,135
S6 phai nQPtrongkyS6 dii thuc nQP
S6 phai thu eu6iky S6 phai nQPeu6ikYtrong kY
VND VND VND VND
32,679,328,827 32,679,328,827
3,695,508,655 2,932,280,773 344,228,638
335,620,495 620,255,969 109,212,661
2,663,522 2,663,522
9,000,000 9,000,000
36,722,121,499 36,243,529,091 453,441,299
Quyet toan thuS ella C6ngty se chiuS\I kiem tra ella cc quan thuS. Do vi~e ap dung lu~t va cac qui djnh v~ thue d6i voi nhieu loai giao dich khac nhauco thS diroc giai thieh theo nhieu each khacnhau, s6 thue duoc trinh bay tren Bao cao tai ehinh co thS bj thay d6i theo quyet dinh ella co quan thuS.
16 • YAY VANO THUE TAl CHiNH0110112019 Trong nam 30/09/2019
Gia tr]S6 co
Tang Giam Gia trjS6co
kha nang tra nQ' kha nang tra nQ'VND VND VND VND VND VND
a. Yay ngin h~nNg.hang TMCP Ngo'iliThuang - PGO Amata- CN KCN BHI 188,038,489,220 188,038,489,220 402,841,277 ,859 402,375,431,355 188,504,335,724 188,504,335,724
Ng.hang TMCP SGrr CN 86ng Nai (Saeombank) 19,897,629,000 19,897,629,000 226,731,742,711 231,537,288,052 15,092,083,659 15,092,083,659
Ng.hang TMCP Sai Gon Ha NQi (SHB) CN D6ng Nai 7,927,000,000 7,927,000,000 7,927,000,000
Ng.hang TMCP C6ng Thuang - CN KCN Bien Hoa 78,083,234,305 78,083,234,305 396,690,528,825 305,339,199,547 169,434,563,583 169,434,563,583
Ng.hang TMCP VN Thinh Vuqng CN HCM (VPBank) 69,809,251,353 69,809,251,353 166,071,080,942 183,415,367,055 52,464,965,240 52,464,965,240
Ng.hang TMCP Ph:it TriSn TPHCM - CN SGD 86ng Nai 8,028,000,000 8,028,000,000
Yay t6 eh(re va ea nhan khae 1,696,746,973 1,696,746,973 11,307,061,500 12,690,396,476 313,411,997 313,411,997
357,525,350,851 357,525,350,851 1,219,596,691,8371,143,385,682,485 433,736,360,203 433,736,360,203
- 21 -
CONG TY CO PHAN T~P DoAN THEP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh Bao cao tai chinh
D6ngNai Cho IcY k~toan tU 01107/2019 d~n 30109/2019
17 . VON cHiJsarrrrua) Bang d6i chi~u bi~n dQngcua v6n chu so'htru
V6n d~u tu ella CM Thang du v6n e6C6 phieu quy
Quy d~utu phat Loi nhuan chua phansahlru ph~n trien ph6i
Cons. .,VND VND VND VND VND VND
TU 0110112018 DEN 30109/2018
S6 duod§uky truoc 929,623,130,000 21,743,395,153 (8,993,360,790) 12,614,680,651 136,374,412,921 1,091,362,257,935
Tang v6n trongnam 91,483,080,000 91,483,080,000Laill6 trong nam 164,668,293,118 164,668,293,118
Chi tra e6 rue bang ti~n (45,751,156,500) (45,751,156,500)Chi tra e6 rue bang e6 phieu (91,483,080,000) (91,483,080,000)S6 duocU6i kytruce 1,021,106,210,000 21,743,395,153 (8,993,360,790) 12,614,680,651 163,808,469,539 1,210,279,394,553
TU 0110112019 DEN30109/2019
S6 duod§uky nay 1,021,106,210,000 21,743,395,153 (8,993,360,790) 12,614,680,651 154,484,711 ,238 1,200,955,636,252
Tang v6n trongnam
Lai/16 trong nam 55,583,840,037 55,583,840,037Giam khac
S6 duocU6iky nay 1,021,106,210,000 21,743,395,153 (8,993,360,790) 12,614,680,651 210,068,551,275 1,256,539,476,289
b) Chi ti~t v6n dftu nr cua chu so'htru
Cuoi kY
V6n gop ella Ong Nguyen Manh Ha
V6n gop ella Ba Pham Thi H6ng
V6n gop ella Ong Nguyen Van Quang
V6n gop ella d6i tirong khac
C6 phieu quy
VND
199,957,820,000
116,037,060,000
96,549,390,000
599,568,579,210
8,993,360,790
(%)19.58%
11.36%
9.46%
58.72%
0.88%
D~ukY T~ I~VND (%)
199,957,820,000 19.58%
116,037,060,000 11.36%
96,549,390,000 9.46%
599,568,579,210 58.72%
8,993,360,790 0.88%
1,021,106,210,000 100.00%1,021,106,210,000 100.00%
- 22-
CONG TV CO PHAN T~P DOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi¢p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tal ehinh
Cho kY k~ toan tiT 01/07/20 19 d~n30109/2019
c) Cac giao djch v~ v6n v6'i cac ehii so' hfru va phan ph6i e6 tire, ehia lQ'inhuan
re 0110112019 d~n Til 01101/2018 d~n30109/2019 30109/2018
VND VND
V6n d~utu cua chu so htru 1,021,106,210,000 1,021,106,210,000
- V6n gop ddu nam 1,021,106,210,000 929,623,130,000
- V6n gop tang trong nam 91,483,080,000
- V6n gop giam trongndm
- V6n gop cuoi nam 1,021,106,210,000 1,021,106,210,000
C6 tire, loi nhuan dll chia 137,234,236,500
- c6 tire. 19'inhudn ehia tren 19'inhudn namtruacbang tiJn 45,751,156,500
- cd tuc, 19'inhudn tam ehia tren 19'inhudn ruimtruce bang cdphieu 91,483,080,000
d) C6 phieu
30109/2019 0110112019
S6 hrong c6 phieu dang ky phat hanh 102,110,621 102,110,621
S6 hrong c6 phieu dll ban racong chung 102,110,621 102,110,621 ,-csphieu phd thong
)
102,110,621 102,110,621 '/
S6 luong c6phieu diroc mua lai 1,460,000 1,460,000 /- cdphieu phd thong 1,460,000 1,460,000 ....
S6 hrong c6 phieu dang luu hanhS"
100,650,621 100,650,621 9- cdphiiu phd thong 100,650,621 100,650,621
M¢nh gia c6 phi~u dll luu hanh (VND) 10,000 10,000
e) Cae quy cling ty30109/2019 01101/2019
VND VND
Quy d~utu pMt tri@n 12,614,680,651 12,614,680,651
12,614,680,651 12,614,680,651
18 . cAc KHOAN MVC NGOAI BANG CAN £)(')1 KE ToAN
30109/2019 0110112019
USD USD
e. Ngo:;ti t~ cae lo:;ti
D6ng Dollar My (USD) 164,805,85 260,542,56
19 . TONG DOANH THU BAN HANG vA CUNG cAp DlCH VVTil 01107/20 19 d~n
30109/2019Tu 01/07/20 18 d~n
30109/2018
VND VND
a. Doanh thu
Doanh thu ban hang hoa
Doanh thu cung cfrp djchV\l
735,358,086,367
1,815,514,428
781,011,492,464
942,363,577
737,173,600,795 781,953,856,041
- 23-
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A Khu ph5 4, Phuong Tan Hiep, Thanh pho Bien Bao cao tai chinh
Hoa, Tinh D6ng Nai Cho Icy k~ toan nr01/07/2019 d~n 30109/2019
b. Doanh thu doi v6'i cac ben lien quan(chi ti~t t~i thuyet minh sa32) 342,952,024,160 420,096,019,343
21 · GIA VON HANG BAN
ro 01/07/2019 d~n ro 01/07/2018 d~n30109/2019 30109/2018
VND VND
Gia y5n cua hang h6a dil ban 727,561,867,442 749,953,039,081
Hoan nhap/Dtr phong giam gia hang t6n kho (6,543,890,008)
721,017,977,434 749,953,039,081
22 · DOANH THU HO~T DONG TAl CHINH
re 01/07/2019 d~n re 01/07/2018 d~n30109/2019 30109/2018
VND VND
Lai ti@ngiri, lili cho yay Y5n 240,643, III 210,918,825
Chiet khau thanh toan, lili ban hang tra cham 37,150,500 2,086,000
Lai tir thanh 1:9cac khoan d~u nr ngAn han, dai han 259,558,750 71,328,539
C6 nrc, lei nhuan diroc chia 32,500,000 39,200,000
Lai chenh lechtY gia phat sinh trongIcy 1,711,219,509 984,361,347 }
1,307,894,711 :2,281,071,870
23 · CHI PHI TAI CHINH
re 01/07/2019 d~n Tir 01/07/2018 d~n30109/2019 30109/2018
VND VND
Lai ti@nyay 6,907,137,411 9,460,887,102
L6 chenh I¢chtY gia phat sinh trongIcy 398,417,423 10,169,950
Hoan nhap/Du phong giam gia cac khoan d~u nr 347,756,830 (1,132,294,874)
Chi phi tai chinh khac 2,477,512 10,679,666
7,655,789,176 8,349,441,844
24 · THUNH~PKHAcre 01/07/2019 d8n re 01107/2018 d8n
30109/2019 30109/2018
VND VND
Thu nhapkhac 14,735,494 186,956,440
14,735,494 186,956,440
25 · CHI PHI KHAcro 01/07/2019 d8n re 01107/2018 d8n
30109/2019 30109/2018
VND VND
Chi phi khac 30,340 173,034,358
30,340 173,034,358
- 24-
CONG TY CO PHAN T~P DOA.N THEP TlEN LEN
G4A Khu pho 4, Phuong Tan Hi~p, Thanh ph6 Bien
Hoa, Tinh D6ng Nai
Bao cao tai chinh
Cho kY k@toantir 01107/2019 d@n30109/2019
26 . CHI PHi BAN HANG vA CHI PHi QUAN LY DOANH NGHI~P
TiT 01107/2019 d@n TiT 01/07/2018 d@n30109/2019 30/09/2018
VND VND
5,465,543,410 9,046,293,220
1,698,412,239 1,679,573,607
1,184,319,630 408,001,449
1,425,065,564 2,137,562,415
1,157,745,977 4,821,155,749
5,615,823,615 7,893,076,289
35,962,121 7,927,657
1,448,934,430 1,488,844,280
2,476,007,667 1,229,860,714
1,089,381,326 4,806,894,875
565,538,071 359,548,763 &.,~~,
11,081,367,02516'939~69'50~:~
~,.~/~
~
a. Chi phi ban bang
Chi phi nhan cong
Chi phi khau hao tai san c6 dinh
Chi phi dich vu mua ngoai
Chi phi khac bang ti~n
b. Chi phi quan ly doanh nghi~p
Chi phi nguyen lieu, v~t lieu, d6 dung
Chi phi nhan cong
Chi phi khau hao tai san c6 dinh
Chi phi djch vu mua ngoai
Chi phi khac bang ti~n
27 . CHI PHi SAN XUAT KINH DOANH THEO YEU TO
Hoat d9ng cua cong ty chu y@ula hoat d9ng thuong mai, vi v~y Cong ty khong thuyet minh chi phi san xuat kinh doanhthea y@ut6, do da thuyet minh cac y@ut6 cua chi phi ban hang va chi phi quanIy doanh nghiep tai Thuy@tminh s626
28 . THUE THU NH~P DOANH NGHI~P
Thu~ thu nh~p doanh nghi~p hi~n hanh
TiT 01107/2019 d@n TiT 01/07/2018 d@n
30109/2019 30109/2018
VND VND
(285,755,816) 8,033,822,400
2,039,399,007 5,457,253,720
2,039,399,007 5,457,253,720
(32,500,000) (39,200,000)
(32,500,000) (39,200,000)
1,721,143,191 13,451,876,120
20% 20%
344,228,638 2,690,375,224
344,228,638 2,690,375,224
T6ng lei nhuan k@roantruce thue
Cac khoan di~u chinh tang
- Chi phi khong hap l¢
Cac khoan di~u chinh giam
- cd tuc, lr;i nhwj,n ilur;c chia
T6ng thu nh~p tinh thu@
Thu@sudt Thu@thu nh~p doanh nghi~p hi~n hanh
Chi phi thu@Thu nMp doanh nghi~p tinh tren thu nh~p chiu thu@
nam hi~n hanh
Chi phi thu~ thu nh~p doanh nghi~p hi~n banh
29 . CONG Cl) TAl CHiNH
Cac lo~i cong Cl} tai chinh cua Cong ty
- 25-
CONG TV CO PHAN T~P SOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao do tfli chinh
Cho kY k€ toan tir01107/2019 d€n 30109/2019
Gia trj s6 k€ toan
30109/2019 01/0112019
Gia ~6e DI,CEhon~ Gia ~6e D\f Ehon~VND VND VND VND
Hi san tfli chinhTi€n va cackhoan 31,576,953,105 36,163,140,700nrong dirong tien
Phai thu khach hang, 360,982,570,585 (2,044,672,444) 397,466,913,114 (2,044,672,444 )phai thu khac
Phai thu v€ cho vay 4,000,000,000ngiln hanDAu nr ngan han 11,211,076,982 (4,175,120,469) 10,539,145,594 (3,864,335,741 )
407,770,600,672 (6,219,792,913) 444,169,199,408 (5,909,008,185)
Gia tr] s6 k€ toan
30109/2019 0110112019
VND VNDNQ' phai tra tili chinh
Yay va no
Phai tra nguoi ban, phai tra khac
Chi phi phai tra
433,736,360,203
154,159,313,051
357,525,350,851
87,596,042,309
450,250,890
587,895,673,254 ."445,571,644,050 1t!~
Thong tu 210/2009/TT-BTC va cac quy dinh hien hanh yeu cAu trinh bay Bao cao tai ehinh va thuyet minh thong tind6i voi cong cu tai chinh nhung khong dua ra cac huang dfrn tuong dirong eho viec danh gia va ghi nhsn gia tri hQ'P19cua cac tai san tai ehinh va nQ' phai tra tai ehinh, ngo\ii trir cae khoan trieh l~p dl,Cphong nQ'phiithu kh6 doi va dl,C
phong giam gia eac khoan dAu tu chung khoan da:dUQ'eneu chi ti€t t\ii cae Thuy€t minh lien quan. Vi v~y, Cong ty chuadanh gia gia tri hQ'P19eua tai san tai ehinh va nQ'phii tra tai ehinh t\ii ngay k€t thue nien d9 k€ toano
Quan Iy riH ro tili chinh
Rui ro tai chinh cua Cong ty bao g6m rui ro thi truang, rili ro tin dl)ng va rili ro thanh khoan. Cong ty da:xay dt,rng h~th6ng kiSm soat nhim dam bao SI,Ccan binga mue hQ'p 19 gifra chi phi rui ro pMt sinh va chi phi quanly rili roo BanGiam d6e Cong ty c6 traeh nhi~m thea doi quy trinh quan19 rili ro dS dam bao SI,Ccan bing hQ'P19 giila rui ro va kiSmsoat rui roo
RiU TO thi tTU'O'l1g
HO\itd9ng kinh doanh eua Cong ty se ehu y€u ehiu rui ro khi e6 S\fthay d6i v€ gia,tY gia h6i doai va Ia:isuit.
Rui ro v€ gia:
Cong ty chiu rui ro v€ gia eua cac eong el) v6n phat sinhtir cae khoan dAu tu e6 phi€u ngiln h\in va dai h\in do tinh
khong chic chin v€ gia tuang 1ai eua e6 phi€u dAu tu. Cae khoan dAu tu,e6 phi€u dai h\in dUQ'e~ilm gifr vai ml)ediehchi€n IUQ'e1au dai, tc;tithai diSm k€t thUe nam tai chinh Cong ty chua c6 ke hoc;tchbim cae khoandau tu nay.
Tir 1 namtra xu6ng
Tren 1 nam
d€n 5 nam Tren 5 nam C9ng
VND VND VND VND
- 26-
CONG TY CO PRAN T~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao talchinh
Cho kY k~ toan nr01107/2019 d~n 30109/2019
T\ii 30/09/2019
Delutir ngan han 7,035,956,513 7,035,956,513
7,035,956,513 7,035,956,513
T\ii 0110112019
Delu nr ngan han 6,674,809,853 6,674,809,853
6,674,809,853 6,674,809,853
Rui ro v@1)' giah6i doai:
C6ng tychiu rui ro v@1)' gia do gia tri hop Iy cua cac luongti@ntrong nronglai cua mot cong cutid chinhse biend(ingthea nhtrng thay d6i cua1)' gia ngoai t~ khi cac khoan yay, doanh thu va chi phi cua Cong ty diroc thirc hien bang dan viti€n t~ khac void6ng Viet Narn.
Rui ro v€ lai suat:
Cong ty chju rui ro v@lai suM do gia tri hop Iy cua cac luong ti€n trong nrong lai cua mot cong cu tai chinhse bi~nd(ing thea nhfrng thay d6i cua lai su~t thi truOng khi Cong ty c6 pMt sinh cac khofm ti@ngui c6 ho~c khong c6kY h<;ln,cac khofm yay vang chiu lai su~t tha n6i. Cong ty quan Iy rui ro Hlisu~t b~ng cach phao tich tinh hinh C<;lnhtranh trenthi truOng d€ c6 dugc cac lai su~t c6 Igi cho ml,lcdich cua Cong ty. 6
)'
DlRui ro tin dl,lng la rui ro rna m(it ben tharn gia trong rn(it cong C\ltai chinh ho~c hgp d6ng khong c6 kha nangthvc hi~n Eidugc nghiaVl,l cua minh d§,nd~n t6n th~t v€ tai chinh cho C6ngty. Cong ty c6 cac rui ro tin dl,lIlgtir hO<;ltd(iog d(ing sanxu~t kinh doanh (chu y~u d6ivai cac khoan phai thu khach hang) va hO<;ltd(ing tai chinh (bao g6m ti@ngiri ngan hang,.6-;
~cho yay va cac cong C\ltai chinh khac).
Riii TO tin dl;lng
Tu 1 nam Tren 1namtra xu6n~ d~n 5 nam
VND VND
T\ii 30/09/2019Ti€n va cac khoan 31,576,953,105
tuang duang ti€n
Phai thu khach hang, 358,937,898,141
phai thu kh<ic
Phai thu v€ cho yay 4,000,000,000
ng~n h<;ln
394,514,851,246
T\ii 0110112019Ti@nva cac khoan 36,163,140,700
tuung duang ti€nPhai thu khach hang, 395,422,240,670
phai thu kh<ic
431,585,381,370
Riii TO thanlt kIlOan
Tren 5 nam C(ing
VND VND
31,576,953,105
358,937,898,141
4,000,000,000
394,514,851,246
36,163,140,700
395,422,240,670
431,585,381,370
- 27-
CONC TY CO PH AN T~P DOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chinh
Cho kY k~ toanill 01/07/20 19d~n 30109/2019
Rui ro thanh khoan la rui ro C6ngty gap kh6 khan khi thtrc hien cac nghia vu tai chinh do thieu v6n. Rui ro thanhkhoan cua C6ngty chu y~u phat sinhill viec cac tai san tai ehinh va no phai tra tai ehinh e6 cac thai di~m dao han khacnhau.
Thai hanthanh toan cua cac khoan no phai tra tai chinh dua tren cac khoanthanh toan du kienthea hop d6ng (tren cosa dong ti~ncuacac khoan gee) nhusau:
Tic 1 namtro xuong
Tren 1 namd~n 5nam Tren 5nam
VND
Cong
VND VND VNDT~i 30/09/2019Yay va no
Phai tra nguoi ban,phai tra khac
Chi phi phai tra
433,736,360,203
153,162,125,051 997,188,000433,736,360,203
154,159,313,051
586,898,485,254 997,188,000 587,895,673,254
T~i 0110112019Yay va noPhai tra nguai ban,
phai tra khae
Chi phiphai tra
357,525,350,851
86,598,854,309 997,188,000357,525,350,851
87,596,042,309
450,250,890 450,250,890
444,574,456,050 997,188,000 445,571,644,050
C6ng ty eho r~ng mue dQ t~p trung rui ro d6i v6i vi~e trang la th§p. C6ngty co kha nang thanh toan cae khoanng d~n _h?n tic dong ti~ntic ho?t dQng kinh doanh va ti~n thuill cae tai san tai ehinh dao h?n.
30 . NHUNC sV' KI¥N PHAT SINH SAU NCAy KET THUCKY KE ToAN NAM
Kh6ng e6 sl,fki~n tr9ng y~u nao xay ra sau ngay k~t thuekY k~ toan doi hoiduge di~u ehinh hay e6ng b6 tren Bao eaotai ehinh rieng nay.
31 . BAo cAo BO PH~N
Ho?t dQng thuong m?i ehi~m tren90% tY tr9ng toan bQ ho?t dQng eua C6ngty va ehu y~u di~n ra tren lanh th6 Vi~tNam, do d6 C6ngty kh6ng I~p bao eao bQ ph~n theo IInh Vl,fekinh doanh va khu Vl,fedia IY.
32 . NGHI¥P Vl) vA soDU' VOl cAc BEN LIEN QUAN
Trong kV. Congtv co giao die" vui caebell !ibl quail Illllr sail:
M6i quan h~
Tic 01/07/20 19d~n30109/2019
Tic 01/07/20 18d~n30109/2018
Doanh thu ban hang, cung cftp djch v\I 342,952,024,160 420,096,019,343
C6ng ty TNHH Tllep Tay Nguyen
C6ng ty TNHH San xu§t va Thuong m?iD?i
Phue
C6ng ty con 165,228,839,022 169,722,030,262
C6ng ty con 106,338,265,881 118,321,685,768
- 28-
CONG TY CO PHAN T~P DOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 BienHoa, Tinh f)6ng Nai
Bao cao Hli chinh
Cho ky k€ toan nr01107/2019 d€n 30109/2019
Cong ty TNHH Mot thanh vien Thep PhucTi€n
Cong tyc6 phan Thep B~c Nam
Mua v~t tir, hang hoa, djchVI}
Cong ty TNHH Thep TaY Nguyen
Cong ty TNHH San xu~t va Thirong mai DaiPhuc
Cong ty TNHH M(>tthanh vien Thep PhucTi€n
Cong ty TNHH San xuat va Thuong mai PhucTi€n Hung Yen
Cong tycsphan Thep Bac Nam
Cong ty con
Cong ty lien k€t
Cong ty con
Cong ty con
Cong ty con
Cong ty con gianti€p
Cong ty lien k€t
sa dtr vui cae ben lib, quan tai ngay kit thuekv kI toan:
Phai thu ti~n hang
Cong ty TNHH Thep Tay Nguyen
Cong ty TNHH San xuat va Thuong mai DaiPhuc
Cong ty TNHH M(>tthanh vien Thep PhucTi€n
Cong tycephan Thep B~c Nam
Trii tm6'c cho ngu'()'i ban
Cong tyc6 ph~n Thep B~c Nam
Phiii thu khac
Cong ty TNHH Thep TaY Nguyen
Cong ty TNHH San xu~t vaThuang m~i D~i
Phuc
Cong ty TNHH M(it thanh vien Thep Phuc
Ti€n
Cong ty TNHH San xu~t vaThuang m~i PhUc
Ti€n Hung Yen
Cong ty C6 ph~n Thep B~c Nam
Phiii trii nha cung cAp
Cong ty TNHH San xu!t va Thuang m~i D~i
PhUc
M6i quan h~
Cong ty con
Cong ty con
Cong ty con
Cong ty lien k€t
Cong ty lien k€t
Cong ty con
Cong ty con
Cong ty con
Cong ty con gi{m
ti€p
Cong ty lien k€t
Cong ty con
- 29-
1,397,864,001
69,987,055,256 132,052,303,313
219,999,968,152 182,658,992,699
116,330,901,932 105,284,201,504
89,730,064,923 53,901,943,557
3,374,037,356
4,603,809,470
13,939,001,297 15,495,000,812
30109/2019 01/0112019.....:
163,976,908,840 188,334,883,534~; 1
128,916,337,677 66,099,326,280 r)'j'
69,652,671,467 JE989,283,578
~.~-
34,071,287,585 52,582,885,787
14,497,028,851 1,689,994,357
14,497,028,851 1,689,994,357
80,199,812,597 44,851,223,723
46,989,935,352
899,000
33,197,265,916 43,934,265,916
11,712,329
916,957,807
2,404,084,667 6,600,242,440
2,404,084,667
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A Khu ph5 4, Phuong Tan Hiep, Thanh phe BienHoa, Tinh U6ng Nai
Bao caotai chinh
Cho kY k~ toan tu 01107/20 19 d~n30109/2019
C6ng ty TNHH San xuat va Thtrong mai PhucTi~n Hung Yen
Phai tra khac
C6ng ty TNHH M9t thanh vien Thep PMeTi~n
Ba Pham Thi H6ng
Ong Nguyen Van Quang
Ti~n vay phai tra
Ong Nguyen Manh Ha
naPham Thi H6ng
Giao dicit vuicac hen lienquail kltac nlllr sau:
C6ng ty con gianti~p
C6ng ty con
Tong GiamU5e
P.T6ng Giam U5e
Chu tichHUQT
T6ng Giam U5e
Thu nhap cuaT6ng Giam U5e
Thu nhap cua cac thanh vien khactrong Bandieu hanh vaH9i d6ngQuan tri
33 . SO LI\tU SO SANH
D6 Thj Kim Dung
Ngiroi l~p
Dong Nai, ngay 25 thdng 10 nam 2019
K~ toan tnrong
- 30-
6,600,242,440
1,964,038,658 2,133,003,l70
88,246,471 88,246,471
1,875,792,187
168,964,512
1,875,792,187
153,411,997 536,746,973
38,197,676
115,214,321
95,197,676
441,549,297
'ro 01/07/2019 d~n30109/2019
re 0110712018 d~n30109/2018
138,000,000 120,000,000
520,974,809 ~558,113,243 '0
~H~
Nguysn Ml;lnh Hit
CM tich H9i d6ng quantri
CONG TY CO PHAN T~P DoAN THEP TlEN LEN
G4A- KP4 - P.Tan Hi~p - Bien Hoa - DAng Nai Bao clio tai chlnh
Cho ky k6 toan tit 01107/2019 d6n 30109/2019
Kinh glYi: nv BAN CHUNG KHoAN NHA.NUOC-soGIAO DJCH CHUNG KHoAN TP HO CHi MINH
v~viec : Giai trinh chenh I~ch s6 lieu tren bao cao k6t qua hoat dQng kinh doanh quy 3 nam 2019 va CLIngky narn tnroc :
on VI tin on)!CHITlEU Mii Thuyet Qiiy 3-2019 Qiiy 3-2018 Chenh I~ch Nguyen nhan
sa minh
1 2 3 4 5 6= (4-5) 71. Doanh thu ban hang va cung cap djch VI} 01 19 737,173,600,795 781,953,856,041 (44,780,255,246) Do tinh hinh kinh te the gioi co nhieu bien dQng nen gia
thep v~n khong tang, nhu du mua nguyen li~u d§.unr cua
cac cong trinh giarn d~n d6nsire mua giam cua thi tnrong,
vi v~y doanh thu ban hang giam so voi CLIngky namtruce.
2. Cac khoan giam trir doanh thu 02 20 - - -
3. Doanh thu thu§n ban hang va cung dp djch vI} 10 737,173,600,795 781,953,856,041 (44,780,255,246)
4. Gia van hang ban 11 21 721,017,977,434 749,953,039,081 (28,935,061,647) Doanh thu ky nay giarn d~n d6n gia v6n hang ban giam sovoi cung ky nam tnroc.
5. Lc;rinhu~n gQP v~ ban hang va cung dp dich 20 16,155,623,361 32,000,816,960 (15,845,193,599) Do mQt s6 nguyen nhan tren d~n d6n Igi nhu~n gi)p banVI} hang giam tuong (mg.
6. Doanh thu ho~t dQng tai chinh 21 22 2,281,071,870 1,307,894,711 973,177,159
7. Chi phi tai chinh 22 23 7,655,789,176 8,349,441,844 (693,652,668)
Trong do: Chi phi ]iIi vay 23 6,907,137,411 9,460,887,102 (2,553,749,691 )Chi phi tai chinh giam la do giam vay cac t6 chuc tir
dl,ll1gva chu dQngdugcnguiln v6n tv" co.
8. Chi phi ban hang 25 26 5,465,543,410 9,046,293,220 (3,580,749,810) Do ti6t ki~m dugc nhi~u nguiln chi phi, dilng thai giamthi~u t6i da phlit sinh cac nguiln chi phi, d~n d6n chi phi
ban hang giam nhi~u so vai CLIngkY nam truac.9. Chi phi quan Iy doanh nghi~p 26 26 5,615,823,615 7,893,076,289 (2,277,252,674)
- 31 -
~..,~\.~.
CHITIEU Mil Thuyet Quy 3-2019 Quy 3-2018 Chenh I~ch Nguyen nhfinsa minh
1 2 3 4 5 6= (4-5) 710. LQ'i nhu~n thu§n tirhoat d{ing kinh doanh 30 (300,460,970) 8,019,900,318 (8,320,361,288)Do m9t s6 nguyen nhan neu tren nen dfu1 d~n Ioi nhuan
hoat d9ng kinh doanhIcY nay giarn so voi cungIcY namtnroc.
11. Thu nhap khac 31 24 14,735,494 186,956,440 (172,220,946)
12. Chi phi khac 32 25 30,340 173,034,358 (173,004,018)
13. LQ'i nhuan khac 40 14,705,154 13,922,082 783,072
14. T~ng lQ'inhu~n k~toan trurrc thu~ 50 (285,755,816) 8,033,822,400 (8,319,578,216)Do m9t s6 nguyen nhan chu y~u tren nen d§n d~n t6ng 19inhuan k~toan tnroc thue giam wong(mg.
15. Chi phi thu~ thu nhap doanhnghiep hien hanh 51 28 344,228,638 2,690,375,224 (2,346,146,586)
16. Chi phi thuethu nhapdoanh nghiep hoan lai 52 - - -
17. LQi nhu~n sau thu~ thu nh~p doanh nghi~p 60 (629,984,454) 5,343,447,176 (5,973,431,630)Loi nhuan sau thu~ TNDNIcY nay giarn hon sovoi cung
IcY nam tnroc la donhtrng nguyen nhan chu y~u neu tren.
96 Thi Kim Dung
Ngiroi I~p K~ toan tnrong Chu tich H9i d6ng quan tri
- 32-~
