Dan vi: Cong ty CP SX-TM May Sa; Gon252 NguyenVan Luang, P.17, Q.Go V§p, TP.HCM

M~u s6 BOI-ON(Ban hanh thea TT s6 200/20 I4rrT-BTC

Ngay 22112/2014 ella BTC)

BANGCANDOl KEToAN(D~NG DAy DU)QUYIV NAM 2015

DVT:VND

SATT Ta; san Mii sA Thuy€t sA CuAi Ky SADAu Narninh

1 2 3 4 5

A Tili san hru dQng vil dliu hr ngAn han 100 575,690,531,623 375,012,071,169I TiEn va cae khoiln nrong dlflJ'ng ti~n 110 V.I 45,095,894,179 24,609,170,4201 Ti~n III 45,095,894,179 24,609,170,4202 Cac khoan tuong duong ti~n 112II Cac kho8n dAn nr tai ehinh ngAn hl,ln 120 - -1 Chung khoan kinh doannh 1212 0\1phong giam gia d§u tu ngan han 129

III Cae khoan phal thu 130 294,052,409,142 171,455,888, 117 ~1 Phai thu ngan han ella khach hang 131 Y.3 243,544,161,933 I53,326,273,341Jj ~,~Q

______1 Tra truce eho nguoi ban ngan han 132 6,068,083,332 13,649,946,.

' ~~3 Phai thu noi bo ngan han 133 ,q'4 Phai thu thea ti~n do kS hoach hop d6ng xiiy dung 134 fl)

5 Phai thu v~ eho vay ngan han 135 :II l~aul6 Phai thu ngttn han khac 136 V4 44,440,163,877 4,479,66 ~I7 0\1phong phai thu ngan han kho doi 137 ~O' sj8 Tai san thiSu eha xu Iy 139 ~ ~~

IV Hang tAn kho 140 V.5 210,440,063,520 166,296,513,724~

I Hlmg t6n kho 141 210,440,063,520 166,296,513,7242 0\1phong giam gia hang t6n kho 149 -V Tili san ngiln hl,ln khae 150 V.6 26,102,164,782 12,650,498,908I Chi phi tni truae ng~n han 151 - -

2 ThuS GTGT duge kh§u trir 152 26,093,428,782 12,641,762,9083 ThuS va cae khoan phai thu Nhil nuae 153 8,736,000 8,736,0004 Giao dieh mua ban lai trai phiSu ehinh phu 154 -

4 Tai san ng~ han khae 155B Tili san dili hl,ln 200 211,971,194,959 213,336,274,7901 Cae khoan phai thu dai h:,m 210 26,728,361 26,728,3611 Phai thu dili han ella khaeh hilng 211 V3 25,728,361 25,728,3612 Tra tmae eho nguai ban dili han 2123 V6n kinh doanh 0 cae dan vi true thuoe 2134 Phai thu dili h;;mnoi bOdai han 2145 Phai thu v~ eho vay dili han 2156 Phai thu dai han khae 216 V4 1,000,000 1,000,0007 0\1phong phai thu dai han kh6 doi 219II Tili san eli djnh 220 115,721,417,668 108,926,500,3431 Tai sim e6 dinh hiiu hinh 221 V.8 111,228,703,229 108,861,933,672

- Nguyen gia 222 231,683,398,465 215,997,214,445- Gia tri hao mon hly kS 223 ( 120,454,695,236) (107,135,280,773)

2 Hi san e6 dinh thue tili ehinh 224 - -- Nguyen gia 225- Gia tri hao mon hly kS 226

3 Tai san e6 dinh vo hinh 227 V.9 4,492,714,439 64,566,671- Nguyen gia 228 4,764,037,623 141,502,783- Gia tri hao mon 1iiykS 229 (271,323,184) (76,936,112)

III BAt dQng san dliu tlf 230 V.IO - -- Nguyen gia 231- Gia tri hao mon Iay kS 232

IV Tili san dO'dang dili hl,ln 240 V.7 15,517 ,347,862 11,868, 165,000I Chi phi san xu§t , kinh doanh do dang dili h\in 2412 Chi phi xiiy d\lng co ban do dang 242 15,517,347,862 11,868,165,000

IV Diu tITtai ehinh dili hl,ln 250 V2 61,090,690,571 76,828,865,400I D.lu tu vilo eong ty con 251 V2.1 58,860,000,000 58,860,000,0002 D.lu tu vilo eong ty lien k~t, lien doanh 252 V2.2 4,341,000,000 4,341,000,0003 D.lu tu gop v6n vilo dan vi khae 253 V2.3 17,314,330,000 17,314,330,0004 D\I phong ddu tu tili chinh dili han 254 ( 19,424,639,429) (3,686,464,600)5 D.lu tu nttm giu d~n ngily dao han 255V Tili san dili hl,lnkhac 260 Vl4 19,615,010,497 15,686,015,6861 Chi phi tni truae dili h;;m 261 19,615,010,497 15,686,015,6862 Hi san thu~ thu nh~p hoan lai 2623 Thi~t bi, v~t tu, ph\,ltung thay th~ dili han 263

.._-

4 Hi san dili h;;mkhac 268 -- ~.

Tanl: cQng tai siln 270 787,661,726,582 588,348,345,959

llANG CElKT Q.lV12015Trang 112

S8TT Titi san Mii s8 Thuy~t S8 Cu8i Ky SB D§u Niim~;nh

1 2 3 4 5Ngu3n vBn

C NQ:phal Ira 300 565,197,699,602 355,80 I,244,802I Nvngiin han 310 565,197,699,602 355,801,244,8021 Phai tra nguoi ban ng~n han 311 V.13 113,822,385,079 74,247,320,8462 Ngiroi mua tra tien tnroc ngan han 312 6,384,120,869 536,543,6883 Thu~ va cac khoan phai nop Nha mroc 313 V.15 4,070,298,179 5,137,004,0134 Phai tra nguoi lao dong 314 56,799,782,806 67,988,848,7195 Chi phi phai tra ng~n han 315 V.16 5,061,273,845 3,212,342,9716 Phai tra noi bo ng~n han 3167 Phai tra theo ti~n do k~ hoach hop dbng xay dung 3178 Doanh thu chua thuc hien ng~n han 3189 Phai tra ngan han khac 319 Y.17 1,039,412,256 34,218,14210 Yay va n\)'thue tai chinh ng~n han 320 V12 362,044,331,925 189,107,882,174I I D\I phong phai tra ng~n han 32112 Quy khen thuong, phuc lei 322 15,976,094,643 15,537,084,24913 Quy binh 6n gia 32314 Giao dich mua ban lai trai phieu Chinh phu 324/I NVdili h\ln 330 - -I Phai tra nguoi ban dai han 3312 Nguoi mua tra ti~n truce dai h<lO 332 ~3 Chi phi tni tmac dai h<ln 333 ,~~~,4 Phili tni noi bo v~ v6n kinh doanh 334 ~.-:~5 Phai tra noi bo dai h<ln 335 !TV '\~~6 Doanh thu chlla th\Ic hien dili h<ln 336 'HAN \-c7 Phai tra dai h<lnkhac 337 HUONG 1AJ1II'b8 Yay va n\)'thue tai chinh dai h<ln 338 VI2 - ;\y _. J ..9 Trai phi~u chuy~n d6i 339 r.:rUJ / ... IA10 C6 phi~u lIU dili 340 '"L~'11 Thu~ thu nh~p hoiin I<liphai tra 341 ,~d-W12 D\I phong phili tra dai h<lO 342

" '0:--13 Quy phat trien khoa h9C va cong nghe 343D VBn chI! sO'hu-u 400 VI8 222,464,026,980 232,547,101,157I VBn chI! SO'hu-u 410 222,464,026,980 232,547,101,157I V6n d<1uIII cua chu sa hiiu 411 116,903,300,000 116,903,300,000-C6 phi~u pho thOng co quyen bi~u quy~1 411a-C6 phi~u lIU dili 411b

2 Thiing dll v6n c6 phdn 412 9,138,322,370 9,138,322,3703 Quyen ch9n chuy~n d6i trai phj~u 4134 V6n khac cua chu So' hiiu 4145 C6 phi~u quy 415 (863,138,686) (863,138,686)6 Chenh lech danh gia I<litai san 4167 Chenh lech tY gia h6i doai 4178 Quy ddu tll phat trien 418 56,758,217,400 59,597,629,3469 Quy h6 tr\),s~p x~p doanh nghieP 41910 Quy khac thuoc v6n chu sa hiiu 420 - -11 L\),inhu~n sau thu~ chlla philn ph6i 421 40,527,325,896 47,770,988,127

-LNST chlla phan ph6i lay k~ d~n cu6i IcY tmac 421a 8,006,170,741 8,338,591,592-LNST chlla pMn ph6i ky nay 421b 32,521,155,155 39,432,396,535

12 Ngu6n v6 ddu tll XDCB 422/I Ngu3n kinh phi vii quy khac 430 - -2 Ngu6n kinh phi 432 -3 Ngu6n kinh phi dil hlnh thanh tai san c6 dinh 433

TAng c{lng neu3n viin 440--'l'_.

582 588,348,345,959

,~ ~<:> Hl)~flG1VtV,,':;;;. 0 thang 01 nam 2016

Ngllai I~ 'eu K~Tmi tmang ~ cO PHANT6n . Doc

I " SANXuArrHiI!lNG "II "~-' MAY ~

, ~SA~:~:o . ~--"1'<gllyenMinhH:lngTnin Thi Tl1l1Tram ·r.~lIyenAn

BANG CElKT Q.IV/20IlTrang 212

Dan vi .Cong Ty C6 Ph.1nSX-TM May Sai Gon252 Nguyen Van Luong, P 17, Q.Go V~p, TP.HCM

Mftu s6 B 02-DN

(Ban hanh thee TT s6 200/2014ffT-BTC

Ngay 22112/2014 cua BTC)

BAo cAo KET QuAHO~T f)()NG KINH DOANH(D~NG DAY DiJ)QUY IV NAM 2015

Thuyt!tQUYIV LOy KE TilDAu NAM DEN CUDI KY NA.y

STT Chi tieu Mil s6 minhNam Na~ Niim Trtro'c Nom Na~ Nam TrU'(Yc

I 2 3 4 5 6 7

I Doanh thu ban hang va cung cAp dich v\, 01 VI.I 375,567,193,836 283,344,817,080 1,438,720,260,298 1,344,064,946,473

2 Cac khoan giam trir doanh thu 02 VI.2 590,820,140 594,644,948 607,472,624

3 Doanh thu thuiin vi ban hanl! va cung c§p djch v\ 10 VI.I 374,976,373,696 283,344,817,080 1,438,125,615,350 1,343,457,473,849

4 Gia van hang ban 11 VI.3 315,532,965,865 252,957,642,375 1,236,879,641,264 1,169,736,424,112

5 Loi nhuan I!OPve ban hanl! va cung cAp djch v\, 20 59,443,407,831 30,387,174,705 201,245,974,086 173,721,049,737

6 Doanh thu host d(lng tai ehinh 21 VIA 7,677,229,543 3,966,344,161 20,378,878,136 13,297,923,161

7 Chi phi tai ehinh 22 VI.5 24,632,228,181 2,450,215,155 39,503,544,147 10,542,982,242

Trong do: chi phi liii yay 23 1,814,461,175 815,522,119 6,078,080,263 5,131,604,228

8 Chi phi ban hang 25 VI.8 7,124,664,670 3,645,876,156 25,559,770,650 17,739,389,843

9 Chi phi qusn Iy doanh nghifp 26 VI.8 42,035,270,008 18,538,901,890 91,478,944,093 83,371,308,639

10 LQi nhuan thuin tir hoat dODI!kinh doanh 30 (6,671,525,485 9,718,525,665 65,082,593,332 75,365,292,174

11 Thu nh~p khac 31 V1.6 552,449,412 2,919,679,201 4,335,035,279 3,628,457,052

12 Chi phi khac 32 VI.7 - 901,966,986 - 90 I ,966,986

13 Loi nhusn khac 40 552,449412 2,017,712,215 4,335,035,279 2,726,490,066

14 Tang IQi nhuan k~ toan tnrae thu~ 50 VI. 10 (6,119,076,073 11,736,237,880 69,417,628,611 78,091,782,240

15 Chi phi thu~ thu nh~p doanh nghifp 51 Vl.lO (1,046,030,750) 2,754,725,056 15,822,942,574 17,167,298,039

16 Chi phi thu~ thu nhap doanh nghifp hoan I"i 52 - - - -

17 Loi nhuRn sau thu~ thu nhap doanh nghiep 60 (5,073,045,323 8,981,512,824 53,594,686,037 60,924,484,201

18 Lai CO' han tren e8 phi~u 70 - - - -19 Lai SUY I!ilim tren e3 phi€u 71 - _- ~---'-.

-"" ,,-lff'Q~~N'''r K~toan tnr g- cotl& Ho - 1,.ngay 20 thangOI nam20166 TY ...... 'ng Gillin Doc

'? C 'HAN ." ~::r SAN XUAT THlIcJNG M~~ .* MAY

~~Qd ~AIG'j~$j __----Tnln Thi TI1lITrilln "-1;, - -W Nguyen An-tPHO

KQHf)KD Q.IY/2015

fJVT: VNfJ

Trang III

- -- -- --- -- -- - ---------------------

CONG TY CP SX-™ MAY SAl GONDja chi: 252 Nguy~n Van LU'Qng,P.17, Q.Go V~p

M~u s6 B03-DN( Ban hanh theo TT s6 200/2014/TT-BTC

Ngay 22112/2014 cua BTC)

BAo cAo LUU CHUYEN TIEN T:t::(Dang d§y du)

(Theo phuong phap glan ti~p)QUi' IV NAM 2015

£JVT VND

1 2

Chi tieu Mii s8Thuy~tMinh

QUY 4/2015

Nam Nay Niim trutrc

I. UrU CHUYEN TIEN TU HO~ T DONG KINH DOANH1- LQi nhu~n trurrc thu~2. Di~u chinh cho cac khoan- Kh~u hao TSCf)- Cac khoan du phong- Lai, 16chenh lech ty gia h6i doai chua thuc hien- Lai, 16 tir hoat di)ng d§.unr- Chi phi liii yay3. LQi nhu~n tir hoat dQng kinh doanh trurrc thay dBi v8nluu dQng- Tang, giarn cac khoan phai thu- Tang, giam hang t6n kho- Tang, giam cac khoan phai tra- Tang, giam chi phi ira truce- TiSn liii yay dii tra- ThUiSthu nhap doanh nghiep dii nop- TiSn thu khac tir heat di)ng kinh doanh- TiSn chi khac cho hoat di)ng kinh doanh

Lu'Uchuy€n ai« thuan tiThO(ltd{jng kinh doanhII. urn CHUYEN TIEN TU HO~ T DONG DAU TU1. TiSn chi d~mua s~m, xay dl,fngTSCD2. TiSn thu tu thanh Iy, nhuqng ban TSCD3. TiSn chi cho yay, mua cac cong C\lnq cua dan vi khac

01

0203040506

08

091011121314151620

212223

V.7, V.8

3

VI.5

V.19

VI.6

4 5

69,417,628,611 78,091,782,240

15,199,972,863 13,274,392,67615,738,174,829 (129,950,400)

655,885,382 85,890,140(1,027,185,250) (766,263,027)6,078,080,263 5,131,604,228

106,062,556,698 95,687,455,857

(94,217,510,452) (40,613,137,572)(44,143,549,796) 48,162,792,11735,735,549,414 (2,302,291,386)(3,928,994,811) 6,609,012,196(6,078,080,263) (5,131,604,228)

(16,870,919,561 ) (24,009,592,921 )828,247,500

(28,286,483,920) (11,658,935,116)(51,727,432,69 I) 67,571,946,447

(23,937,563,837) (26,803,806,098)531,452,273 178,727,273

4. TiSn thu h6i cho yay, ban liilicac cong C\lnq cua dan vi khac5. TiSn chi d§.utu, gop v6n vao dan vi khac

2425 V.2 (42,140,000,000) (9,502,816,082)

6. TiSn thu h6i d§.utu, gop v6n vao dan vi khac 267. TiSn thu liii cho yay, c6 tlrCva Iqi nhu~n duqc chia

LU'uchuy€n ti€n thuan tiThO(ltd{jng dau tU'II. LUU CHUYEN TIEN Til' HO~ T DONG TAl CHiNHI.TiSn thu tu phlit hanh c6 phi€u, nh~n gop v6n cua chu sahfru2. TiSn chi tra gop v6n cho cac chu sa hfru, mua liilic6 phi€ucua doanh nghi~p dii phat hanh 32

2730

31

VI.4

V.18

495,732,977 587,535,754(65,050,378,587) (35,540,359,153)

3. TiSn thu tu di yay 334. TiSn chi tni nq g6c yay 345. TiSn chi tra nq thue tai chinh 35

V.llV.ll

942,602,80 1,947 706,624,280,029(770,393,526,188) (728,083,242,777)

LU'uchuy~n ti~n thu§n trong ky 50 20,520,027,831 (17,454,641,054)Ti~n va tU'ong dU'ong ti~n d§u ky 60 V.l 24,609,170,420 42,081,556,486

6. C6 tlrC,Iqi nhu~n dii tra cho chu sa hfru 36LU'uchuyin tiJn thuan tir hO(ltdpng tai chinh 40

V.l8 (34,911 ,43_6~,,--6_5_0-'-)1_ __:('-28-'-,0_2~7,'_26__5~,6_QQ2_137,297,839,109 (49,486,228,348)

K€ t n truc.':rng

Tr§.nTh! Thu Tram Nguy~n Minh H~ng

BC LCTT QW 12015 Trang III

Cong ty CP SX-TM May Sili Gon

252 Nguyen Van LU(,JJ1g,P.I?, Q.Go V§p, TP.HCM

MAu sa B09-DN (Ban hanh kern theo

TT s6 200/20 14ITT-BTC Ngay 22/12/2014 cua BTC)

THUYET MINH BAocAo TAl CHiNH

QUY IV NAM 2015

I D~C DIEM HO~ T DONG CVA DOANH NGHli;:P

Hinh thuc sO-hii-uv6n : C6ng ty c6 phan

3 Ngilnh ngh~ kinh doanh: Theo giiy chirng nhan dang ky kinh doanh, nganh ngh€ kinh doanh chinh cua C6ng ty la:

-May trang phuc ( trir trang phuc tu da 16ngthuj.Chi ti€t : C6ng nghiep may, san pham chinh : quan ao may siin cac loai.

-Dai ly,m6i gioi, diu gia, Chi ti€t : Moi gioi thirong mai

-Ban buon may mac, thi€t b] va phu tung may khac.Chi ti€t : Kinh doanh v~t ttr, may mac thi€t bi nganh may

-Kinh doanh bit dQngsan, quye sf! dung dit thuoc quyen sa hiru , chu sir dung hoac di thue. Chi ti€t : Diu nr kinh doaanh sieu thj va djch vucho thue van phong, cira hang. Kinh doanh nha, cho thue xuong

-Ban buon chuyen doanh khac chua duqc phan vao dau. Chi ti€t ; Kinh doanh nguyen ph\lli~u ph\lc V\lnganh may

-Ho<;ltdi.\ngtu vin quan Iy .Chi ti€t :Tu vin kinh doanh; Kinh doanh dich vv giao nh~nxuit khiu, nh~p khiu;

-San xuit vai d~t kim, vai dan mac va vai kh6ng d~t khac.Chi ti€t : C6ng nghi~p d~t len cac lo~i;

-Hoan thi~n san phim d~t,Chi ti€t : Dich vv gii[tt,tiy ( kh6ng ho~tdi.\ngt~i trv sa)

-San xuit vai d~t thoi.Chi tiSt : C6ng nghi~p d~t vai cac lo~i;

-V~n tai hang hoa b&ngducmg bi.\. Chi tiSt : Dich vv v~ntai;

-V~ tai hanh khach duang bi.\khac;

-8an Ie khac trong cac cua hang kinh doanh t6ng hqp.Chi tiSt: 8an Ie qU§nao, giay dep, d6 dung, hang ngu kim, my phim, d6 trang suc, d6

-Ban Ie hang may mi[tt,giay dep, hang da va gia da trong cac ctra hang chuyen doanh;

-Gia tri hang t6n kho duqc xac dinh theo phuang phap binh quan gia quy~n.

4 Chu ky san xuit xuit, kinh doanh thong thu'(mg : tu ngay 01101 dSn ngay 311l2.

5 D~c di~m hOl,ltdi}ngcua doanh nghi~p trong nlim tai chinh co anh hu'o'ng d@nBao cao tai chinh .

6 ciu truc doanh nghi~p-Danh sach cac cong ty con:

+ Cong Ty TNHH May Tan My.

+ Cong Ty TNHH May Sai Gon Xanh

? Tuyen b6 v~ kha nling so sanh thong tin tren bao cao tai chinh

n KY KE ToAN, DON VI TIEN TE: sir Dl)NG TRONG KE ToAN

Ky k@toan nlim : b~t d~u tu ngay 0110112015 dSn 31II 2/20 15

2 Don vi tiSn t~ su' dl}ng trong nlim : d6ng Vi~tNam

III CHuAN Ml/C vA CHE DO KE ToAN Ap Dl)NG

Ch@di} k@toan ap dl}ng :

Cong ty ap dVngChS dQKS toan doanh nghi~p Vi~t Nam duqc ban hfmh thea TT 200/2014/QU-8TC ngay 22112/2014 cua 8Q Tai ChinhVi~tNam

2 Tuyen bAvSvi~c tuan thiJ Chu§n ml}'ck@toan va Ch@di} k@toan

Cong ty dam bao tuan thu cac Chuin ml,l'ckS toan Vi~tNam va cac van ban huang d§.nChuin mvc do Nha nuac dll ban hanh. Cac bao caotai chinh duqc I~pva trlnh bay thea dung m9i quy djnh cua tung chuin ml,l'c,thong tu huang d§.nthvc hi~n chuin ml,l'cva ChS dQkS toanhi~nhanh dang ap dVng.

3 Hlnh thu'c k@toan ap dl}ng

C6ng ty ap dvng hinh thuc k~ to{mNh~t ky chung,IV cAc cHiNn SACH KE ToAN Ap Dl)NG

Nguyen tilc chuy~n d5i Bao cao tai chinh I~p bang ngol,lit~ sang D8ng Vi~t Nam

- Theo tY gia thl,l'ct~ cua ngan hang thuang m<,lit<,lithai di~m phat sinh nghi~p vV·

2 Nguyen tilc ghi nh~n cac khoan tiSn va cac khoan tU'o'ngdU'o'ngtiSn

TMQCTC Q.IV12015 Trang 1

Cong ty CP SX-TM May Sili Gon Milu sA B09-DN (Ban hanh kern theo

252 Nguyen Van Luong, P.17, Q.Go Vap, TP.HCM TT s6 200/20 14/TT-BTC Ngay 2211212014 cua BTC)

-Cac nghiep vu kinh t~ phat sinh bang ngoai t~ duoc quy dbi ra d6ng Vi~tNam theo ty gia giao djch thirc t~ cua Ngan hang Ngoai thirongVi~tNam tai thai di~mphat sinh nghiep vu, Tai thai dit~mcu6i nam cac khoan muc ti~n t~ c6 g6c ngoai t~ diroc quy dbi theo tY gia giao djchcua Ngan hang Ngoai thirong Vi~tNam cong b6 vao ngay k~t thuc nien dQk~ toan,

3 Nguyen tlie ghi nh~n cac khoan dAunr tai ehinh_Cac khoan d~u nr vao cong ty lien k~t, Cac khoan d~u nr ngan han: diroc danh gia mot each chinh xac va duoc xac dinh mQtcach dang tin

4 Nguyen tlie nil phai thu-Cole khmlnphai thu thuang m~i va cac khoan phai thu khac duQ'cphan anh theo gia g6c trir di d\I phong phai thu kh6 doi.

-D\I phong nQ'phai thu kh6 doi thS hi~n phan gia tri d\I ki~n bi t6n thit co cac khmln phai thu khong duQ'ckhach hang thanh toan pha sinhd6i vai s6 du cac khoan phai thu t~i thai diSm l~p Bang can d6i k~ toan. Vi~c trich I~phoi;lchoan nh~p khoan dv phong nQ'phai thu kh6 daiduQ'cghi nh~n vao chi phi quan Iy doanh nghi~p tren Bao cao k~t qua ho~t dQngkinh doanh

5 Nguyen tlie ghi nh~n h:mg tAn kho-Hang t6n kho dUQ'ctinh theo gia g6c. Tmang hgp gia tri thu~n c6 thS thvc hi~n dUQ'cth:1phan gia g6c thi phai tinh thea gia tri thu~n c6 thSthvc hi~n duQ'c.Oia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~ bi~n va cac chi phi lien quan tr\Ic ti~p khac phat sinh dS c6 duQ'chang t6n kho a dia diSmva tn;mgthai hi~n t~i.-Oia tri hang t6n kho duQ'cxac dinh thea phuang phap binh quan gia quy~n.

-Hang t6n kho duQ'ch~ch toan thea phuang phap ke khai thuang xuyen.-DV phong cho hang t6n kho duQ'ctrich I~pcho ph~n gia tri dv ki~n bi tbn th:1tdo giam gia v~t tu, thanh phfim, hang h6a thuQcquy~n sa huucua cong ty c6 thS xay ra , dva tren b&ngch(mg hgp Iy v~ sv giam gia tri vao thai diSm cu6i nam tai chinh. Cac khoan tang hoi;lcdv phongnay duQ'cghi nh~nvao gia v6n hang ban tren bao cao k~t qua ho~tdQngkinh doanh

6 Nguyen tlie ghi nh~n vii kh~u hao tili san e6 dinh_Tai san c6 dinh huu hinh, tai san c6 dinh vo hinh duQ'cghi nh~n thea gia g6c. Trong qua trinh sfr dl,lng,tai san c6 dinh huu hinh, tai san c6dinh vo hinh duQ'cghi nh~n thea nguyen gia, hao man luy k~ va gia tri can I~i.

-Khi ban hay thanh Iy tai san, nguyen gia va gia tri hao man IGyk~ cua tai san duQ'cx6a s6 trong cac bao cao tai chinh va b:1tky cac khoanHii16nao phat sinh do vi~c thanh Iy d~u dUQ'ch~ch toan vao bao cao k~t qua ho~t dQngkinh doanh-Kh:1uhao dUQ'ctrich thea phuang phap duang th~g thea thai gian huu ich uac tinh cac tai san nhu sau:

+Nha cfra,v~t ki~n truc : 10-50 nam+May m6c va thi~t bi 05-07 nam+ Phuang ti~n v~n tai ,truy~nd~n 03-10 nam+ Thi~t bi, dl,lngCl,lquan Iy 03-08 nam

_Tai san c6 dinh vo hinh, Ph~n m~m may vinh tinh : gia mua cua ph~ m~m may vi tfnh nay khong phai la mQtbQpMn g~n k~t vai ph~nc(mg c6 lien quan thi duQ'Cv6n h6a va h~ch toan nhu tai san c6 dinh vo hinh. Ph~n mbmmay vi tfnh dugc tinh kh:1uhao thea phuang phap

_Tai san c6 dinh vo hinh thS hi~n gia tri gi:1yphep triSn khai h~ th6ng an ninh m~ng va duQ'Ctrinh bay theo nguyen gia trir gia tri hao mon IGyk6 .Tai san nay dugc tinh kh:1uhao thea phuang phap duang th~g trong vong 04 nam.

7 Nguyen tlie k~ toan thu~ TNDN hoan il,li.Chi phi thu6 thu nh~pdoanh nghi~p hoan I~idUQ'cxac dinh tren CO' sa s6 chenh I~cht~m thai dugc khftu trir, s6 chenh I~cht~m thai chiu thu6va thu6 sufttthu6 TNDN.

8 Nguyen tlie k~ toan chi phi tra tmo·e.-Chi phf tra tmac bao g6m cac chi phi tra tmac ng~n h~n hoi;lcchi phi tra tmac dai h~n tren bang can d6i k6 toan va dugc phan bb trongkhoan thai gian tra truac cua chi phi tuang frng va cac IQ'iich kinh t6 dugc t~o ra tir cac chi phi nay.

9 Nguyen tlie ghi nh~n vii v6n hoa cae khoan chi phi di vay.

-Chi phi di vay duQ'cghi nh~n vao chi phi tai chinh trong nam trir khi chi phi lien quan tnJc ti6p d6n d~u tu xiiy dVngsan xuftttai san da dangdUQ'ctinh vao gia tri cua tai san d6. Vi~c v6n h6a chi phi di vay se chftmdUtkhi cac ho~t dQngchu y6u dn thi6t cho vi~c chufmbi dua taisan da dang vao Slr dl,lnghoi;lcban eta holm thanh .

10 Nguyen tlie ghi nh~n chi phi phai tra

-Chi phi phai tni duQ'cghi nh~n dva tren cac uac tinh hqp Iy v6 s6 ti6n phai tra cho cac hang h6a dich Vl,lda sfrdl,lng.

11 Nguyen tlie ghi nh~n v6n chi! so·hu'u

-V6n d~u tu cua chu sa huu dUQ'cghi nMn thea s6 thvc t6 da d~u tu_Thi;lngdu v6n cd ph~n dUQ'cghi nh~n thea s6 chenh I~chgiua gia phat hanh va m~nh gia cb phi6u khi phat hanh I~nd~u, phat hanh bd sunghoi;lcchenh I~chgifra gia tai phat hanh va gia tri sb sach cua cb phi6u quy. Chi phi Wc ti6p lien quan d6n vi~c phat hanh bb sung cb phi6u vatai phat hanh cb phi6u quy duQ'cghi giam thang du vbn cb ph~n.

-cb phi6u guy: Khi mua I~icb phi6u do Cong ty pMt hanh, khoan ti6n tni bao g6m ca cac chi phi lien guan d6n giao dich duQ'cghi nh~n la cbphi6u guy va duQ'cphan anh la mQtkhoan giam trir trong v6n chu sa hfru.Khi phat hanh, chenh I~chgiua gia tai phat hanh va gia s6 sach cuacb phi6u guy duQ'cghi vao chi tieu Thi;lngdu vbn cb ph~n.

12 Nguyen tlie va phu'o'ng ph3p ghi nh~n doanh thu

TMQCTC Q.IV12015 Trang 2

Cling ty CP SX-TMMay Siti Gon252 Nguyen Van LU(,l11g,P 17, Q.Go vilp, TP.HCM

M~u s6 B09-DN (Ban hanh kern theo

TT s6 200120 14rrT-BTC Ngay 2211212014 cua BTC)

Doanh thu ban hang-Doanh thu ban hang diroc ghi nhan khi d6ng thai thoa man cac di~ukien sau:+ PhAnIon rui ro va loi ich g~n Ii~nvoi quyen sa hfru san pham hoac hang hoa da dtroc chuyen giao cho ngiroi mua;+ Cong ty khong con narn gifr quyen quan 19hang h6a nhu nguoi sa hfruhang h6a hoac quyen kiSm soat hang h6a;+ Doanh thu dircc xac dinh wang d6i chac chan;+ Cong ty da thu dugc hoac se thu diroc lei ich kinh tS tir giao dich ban hang;+ Xac dinh duoc chi phi lien quan d~n giao dich ban hangDoanh thu cung cdp dich Vu-Doanh thu cung cap djch vu duoc ghi nh~n khi k~t qua cua giao dich d6 duoc xac dinh mot each dang tin cay. Truong hop viec cung dpdjch V\I lien quan d~n nhi~u ky thi doanh thu diroc ghi nh~n trong ky thea k~t qua phAncong vi~c da hoan thanh vao ngay I~pBang Can d6ik~ toan cua kY d6. K~t qua cua giao dich cung dp dich V\I dugc xac dinh khi thoa man cac di~u ki~n sau:

+ Doanh thu duqc xac dinh wang d6i ch~c ch~;+ C6 kha nang thu duqc Iqi ich kinh t~ tir giao dich cung c~p dich V\I d6;+ Xac dinh duqc phAncong vi~c da hoan thanh vao ngay I~pBang can d6i k6 toan;+ xac dinh duqc chi phi phat sinh cho giao dich va chi phi dShoan thanh giao dich cung dp dich V\I d6-Doanh thu gia cong-Doanh thu cung c~p dich V\I gia cong dugc ghi nh~n khi hang h6a da duac gia cong xong va duqc khach hang ch~p nh~n. Doanh thu cungc~p dich V\I gia cong khong duqc ghi nh~ n6u c6 nhfrng y~u t6 khong ch~c ch~n dang kS lien quan d6n vi~c thanh toan ti~n hoi,icchi phikern theo.-Doanh thu cho thue_Thu nh~p tir ti~n cho thue tai san thea hqp d6ng cho thu~ hOliltdQngduqc hlilChtoan vao k~t qua hOliltdQngkinh doanh thea phuang phapduang thikg trong su6t thai gian cho thue.

Doanh thu hO(lt d(Jng tili chinh

-Doanh thu tir ti~n liii, cll ruc va Igi nhu~ duqc chia dugc ghi nh~n tren ca sa :+ Ti~n liiidugc ghi nh~n tren ca sa thai gian va liii su~t thl,fct6 tlmg ky;+cll tlic va Iqi nhu~n duqc hia duqc ghi nh~n khi c6 dong duqc quy~n nh~n cll tlic hoi,iccac ben tham gia v6n g6p duqc quy~n nh~n Iqinhu~n illv6n g6p.Doanh thu h(yp d6ng xcy dl!ngThu nhcjp kh6.c.

13 Nguyen t~c k~ toan gia van hang ban: duqc ghi nh~n phu hqp gifra doanh thu va chi phi.

14 Nguyen t~c k~ toan chi phI tai chlnh: Theo chi phi thl,fct6 philt sinh trong ky trir chi phi di yay lien quan trl,fcti6p 06n vi~c dAutu xay dl,fngsan xu~t tai san do dang ougc tinh vao gia tri cua tai san d6( ougc v6n h6a). Vi~c v6n h6a chi phi di yay se ch~m dut khi cac hOliltd(>ngchuy~u cAnthi6t cho vi~cchu~n bi oua tai san do dang vao Slr d\lng hoi,icban dii hoan thanh.

+Chi phi hoi.iccac khoan 16lien quan oSn cac hOlilto(\ng tai chinh;

+Chi phi di yay v6n;

+DI,fphong giiimgia oAutu chUngkh6a .-Cac khoan tren ouqc ghi nh~n thea t6ng s6 philt sinh trong ky, khong bu trir vai doanh thu hOlilto(>ngtai chinh.

15 Nguyen t~c va phU'Ollgphap ghi nh~n chi phI thu~ thu nh~p doanh nghi~p hi~n hanh, chi phI thu~ thu nh~p doanh nghi~p holin Il.Ii

-Tai san thuS va cac khoan thuS phai n(>pcho nam hi~n hang va cac nam tmac ougc xac dinh b~ng s6 ti~n dl,fki6n phai n(\p ( hoi.icouqc thuh6i tir) ca quan thuS, dl,fatren cac muc thuS su~t va cac lu~t thu6 co hi~u Il,fcd6n ngay kSt thuc ky tinh thu6 nam .

-Chi phi thuS thu nh~p doanh nghi~p (TNDN) trong niim, nSu co, bao g6m thuS thu nh~p hi~n hanh va thuS thu nMp hoiin h;li.ThuSthu nh~pdoanh nghi~pdugc ghi nh~ trong bao cao k6t qua kinh doanh.

-ThuS thu nh~p doanh nghi~p hi~n hanh la khoan thuS dt,rkiSn phai nop thua dt,ratren thu nh~p chiu thuS trong niim, sil dl,lOgcac mlrc thuSsu~t co hi~u It,rchoi.icco ban co hi~u It,rct~i ngay kS thuc nien 0(\k6 toan, va cac khoan oi~u chinh thuS lien quan oSn cac niimtmac

-Thu6 thu nh~p hoiin I~iouqc tinh thea phuang phap s6 du ng tren bang can 06i kS toan, dt,ratren cac khoan chenh I~chtlilmthai gifra gia trighi s6 cua cac khoan m\lc tai san va ng phai tra cho m\lc dich bao cao tai chinh va gia trich sfr dVngcho mvc dich khac. Gia tri cua khoanthuS thu nh~p how lliliouqc ghi nh~n dl,fatren cach thuc thu h6i hoi.icthanh toan gia tri ghi s6 cua cac khoan mvc tai san va ng phai tra ougcdt,rki6n sfrdvng va cac muc thuS su~t co hi~u luc tai ngay kSt thuc nien 0(\k6 toano

-ThuS thu nh~p doanh nghi~p hi~n hanh la khoan thuS dt,rkiSn phai nop thua dt,ratren thu nMp chiu thuS trong niim, Slr dvng cac muc thuSsu~t co hi~u It,rchoi.icca ban co hi~u It,rct~i ngay kS thuc nien 0(\ kS toan, va cac khoan oi~u chinh thuS lien quan dSn cac niimtmac

-Tai san thuS thu nh~p hoan I~i chi ougc ghi nh~n trong ph~m vi ch~c ch~n co oua Igi nhu~n tinh thuS trong tuang lai as tai san thuS thunh~p nay co th€ Slr dl,lOgauqc .Tai san thuS thu nh~p hoan I\liauqc ghi giam trong ph~m vi kh6ng con ch~c ch~n la cac Iqi ich v~ thuS colien quan se ouqc tht,rchi~n.

TMQCTC Q.lV12015 Trang 3

CONG TY CP SX-TM MAY sAl GONs6 252 NguySn Van Lueng, PhlrO'ng17, Qu~n Go V§p ,TP.HCM

V. THONGTIN BOSUNGCHO cAc KHOAN MUCTRINH BAY TRONGBANGCANDOl KEToAN vA BAo cAo KET QUI"OAT DQNGKIN" DOANH:

1 Ti~ns6 eu6i ky s6 d~u nam

- Ti~n mat va cac khoan nrong dirong tien 1,211,681,838 726,309,905

- Tien gui ngan hang hang khong ky han 43,884,212,341 23,882,860,515

CQng: 45,095,894,179 24,609,170,420

2 Cac khoan dAn ttl tai chinh ~,.1a}Diu tu viio conI:;tt con

s6 Lllong s6 eu6i kY s6 d~u narnCC

Gilig6c DI! Philng Gis tr] hQ'PIy Gilig6e D...·Philng Gilltr] hQ'PIy :~I

- Cong ty TNHH MayTan My 15,000,000,000 15,000,000,000 15,000,000,000 15,000,000,000 S- Cong ty TNHHMay Sai Gon Xanh 43,860,000,000 (16,279,067,229) 27,580,932,771 43,860,000,000 43,860,000,000

.",.'i::

~CQng: 58,860,000,000 (16,279,067,229) 42,580,932,771 58,860,000,000 58,860,000,000

b Diu nr vao conI:;tt lien k~t

- Cong ty CP Phu My 4,341,000,000 4,341,000,000 4,341,000,000 4,341,000,000

c Ddu nr va don vi khac

- Cong ty CP da giay98,155 1,919,150,000 1,919,150,000 1,919,150,000 1,919,150,000

Sagoda

- NH TM C6 ph~n196,855 3,998,050,000 (3,013,775,000) 984,275,000 3,998,050,000 (3,013,775,000) 984,275,000

Vi~tA

-NHTM CP Ngoai18,716 1,269,730,000 (131,797,200) 1,137,932,800 1,269,730,000 (672,689,600) 597,040,400

thirong Viet Nam- Cty CP DTPT Gia

843,950 10,127,400,000 10,127,400,000 10,127,400,000 10,127,400,000Dinh

CQng: 1,157,676 17,314,330,000 (19,424,639,429) 14,168,757,800 17,314,330,000 (3,686,464,600) 13,627,865,400

3 Phai thu khach hang

a} PMi thu ciia khach hang ng~n hansoleu6i ky sa dAunarn

- Khdch hang trong nuac 342,049,734 23,173,871

- Khach hang nuac ngoai 123,435,154,353 127,845,067,732

CQng: 123,777,204,087 127,868,241,603

b}Phai thu ciia khach hang la cac ben lien guan

-Blue Saigon LLC 18,692,304,187 9,829,095,564

- Cong Ty TNHH MTV Con D\Ib11gXanh Quang Narr 35,844,734,534

- Cong ty TNHH MTV Blue Exchange 48,174,285,288 13,236,591,350

- Cong Ty TNHH May M(ic Cay Dira 16,495,818,565

- Cong ty TNHH May Tan My 420,148,384 652,871,134

- Cong ty TNHH May Sai Gon Xanh 139,666,888 1,739,473,696

CQng: 119,766,957,846 25,458,031,744

Tang C2ng {a}+{b}: 243,544,161,933 153,326,273,347

TMBCTC Q..IV/2015 Trang 4

CONG TY CP SX-™MAY sAl GONS6 252 Nguy~n Van LIlQ11g,Phueng 17, Qui1n Go vAp ,TP.HCM

b) Phai thu cua khsch hang dlli han

Ci}ng:

TAng COng (a)+(b ©:4 Phai thu khac

a)Ng~n han

-Thu€ nhap kh~u cho hoan

- Tarn img CBCNV-Mua lai phan vbn g6p cua Bluexchange tai CtyTNHH May Sai Gon Xanh nhirng den 13/1/2016rnoi hoan chinh thu tuc chuyen d6i thanh Cong TyTNHH MTV May Sai Gon Xanh

-Phai thu khac

Ci}ng:b)Dlli han

-Ky cuoc, ky guy

Ci}ng:

5 Hang tAn kho

- Nguyen lieu, v~t Ii~u

- Cong cu, dung C\l

- Chi phi san xuat kinh doanh dO-dang

- Thanh pharn

- Hang h6a

Ci}ng:

6 Tal San ng~n han khac

- Thu€ GTGT duoc khau tnr-Thu€ tai nguyen

CQng:

7 Hi san dO-dang dal han

Chi phi san xuAt , kinh doanh deYdang dili han.Xliy dllng CO' ban dO-dang

25,728,361

25,728,361

243,569,890,294

sA cuAi kvGis tri Du'PhOng

2,164,322,023

133,700,000

42,140,000,000

2,141,854

44,440,163,877

1,000,000

1,000,000

sA cuAi kyGia gAc Oil Phong

133,101,049,320

1,153,404,249

1,052,150,217

75,133,459,734

210,440,063,520

-Quyen su dung dAt tai 213 Hong Bang, Q5-Ti€n d~t xay dung nha 0- cho cong nhan tai Cum C6ng Nghiep Hac

Djch

-Chi phi sua chua nha an AnNhon

-Chi phi xay dung rna rong Xuong May An Phu

-Chi phi xay dung rna rong tai VP Cong ty

CQng:

TMBCTC Q..IV/2015

sA cuAi ky26,093,428,782

8,736,000

26,102,164,782

sA cuAi ky

10,020,000,000

1,843,383,000

147,613,897

3,164,612,711

341,738,254

15,517,347,862

25,728,361

25,728,361

153,352,00 1,708

sA d§u "ilmGi:l tri Du'Phong

4,049,515,839

430,152,372

4,479,668,211

1,000,000

1,000,000

1:'';;:';

sA d§u "amGill gAc Orr Phong

98,245,576,667

669,444,876

754,231,247

63,870,533,664

2,756,727,270

166,296,513,724

sii d§u "am

12,641,762,9088,736,000

12,650,498,908

sA d§u nam

10,020,000,000

1,843,383,000

4,782,000

11,868,165,000

Trang 5

CONG TY CP SX-TM MAY sAl GONsA 252 Nguy~n Van LU"l}'ng,Phlf(I'Dg17, Quan Go vip ,TP.HCM

8 Tang, giam tili san c8 djnh htru hinh

Khoan muc MMTB PTVT NHA cllA TBDC quan Iy TAng cQngNguyen gia

- S6 du ctAunam 90,565,984,554 8,055,980,987 108,934,965,527 8,440,283,377 215,997,214,445

- Mua trong nam 10,823,532,728 1,260,909,091 4,162,464,152 1,125,449,377 17,372,355,348

- Tang khac- Chuyen sang bM ctQngsan ctAutir

- Thanh Iy nhuong ban 1,686,171,328 1,686,171,328

- Giam khac

- S6 dir cuoi nam 99,703,345,954 9,316,890,078 113,097,429,679 9,565,732,754 231,683,398,465

Gia tr] hao mon

- S6 dtr ctAunam 58, I 00,791, I09 5,417,000,499 38,079,354,382 5,538,134,783 107,135,280,773 i- Khau hao trong nam 10,181,535,556 881,369,332 2,454,134,464 1,488,546,439 15,005,585,791 .l- Tang khac 'Ii- Chuyen sang bdt ctQngsan ctAunr

'HUW

- Thanh ly nhuong ban 1,686,171,328 1,686,171,328 '~IU- Giam khac ,ji(- S6 dir eu6i narn 66,596,155,337 6,298,369,831 40,533,488,846 7,026,681,222 120,454,695,236 =

Gia trj con I\li

- Tai ngay ctAunam 32,465,193,445 2,638,980,488 70,855,611,145 2,902,148,594 108,861,933,672

- Tai ngay eu6i nam 33,107,190,617 3,018,520,247 72,563,940,833 2,539,051,532 111,228,703,229

9 Tang, giam TSCf) vo hinhBan quySn b~ng Pillan III'iU lIaug Ph§n mSm may vi

Khoan muc Khac TAng cQngsang chi Hang hea tinh

Nguyen gia- S6 dir ctAunarn 141,502,783 141,502,783

- Mua trong narn 4,622,534,840 4,622,534,840

- Tao ra illnQi bQON

- Tang do hop nhat kinh doanh- Tang khac- Thanh ly nhuong ban- Giam khac- S6 dir cuei nam 4,764,037,623 4,764,037,623

Gia tri hao mon- S6 du ctAunam 76,936,112 76,936,112

- Khiu hao trong nam 194,387,072 194,387,072

- Tang khac- Thanh ly nhuqng ban

- Ghim khac

- S6 du cu6i nam 271,323,184 271,323,184

Gia tri con I~i- T\li ngay ctAunam 64,566,671 64,566,671

- T\li ngay eu6i nam 4,492,714,439 4,492,714,439

10 Tling, giam TSCD thue tai chinh :KhOng Co

11 Tling, giam b§t dQng san d§u tu': Khong co

TMllCTC Q.lV/2015Trang 6

CONC TY CP SX-TM MAY sAl CONs6 252Nguy~n Vlin LUQ"ng,PhuOllg 17,Quan Co vip ,TP.HCM

12 Yay va nQ' thue tai chinhCu6iNlim Trong Nam DiiuNlim

Cia tr] s6 co khii nang tra nQ" Hng Ciiim Cia trj s6 co khii nllng tra nQ"

+Ky han 06 thing 361,535,931,825 361,535,931,825 943,528,834,758 770,514,880,307 188,521,977,374 188,521,977,374+Nq dai han d~n han tra 508,400, I00 508,400, I00 33,567,300 111,072,000 585,904,800 585,904,800

C(ing: 362,044,331,925 189,107,882,174362,044,331,925 943,562,402,058 770,625,952,307 189,107,882,174

13 Phai tra nguoi bana) Clle khoan phai tra ngIro; ban ngAn han

sa euai ky sa afiu nam

Cia tr] sa eo kha nang tra nl}" Cill tr] Sa eo kha nang tra nf}'

32,684,351,118 32,684,351,118 21,746,291,388 21,746,291,388

50,810,576,060 50,810,576,060 35,904,159,214 35,904,159,214

83,494,927,178 83,494,927,178 57,650,450,602 57,650,450,602

- Nha cung cap trong nuac- Nha cung cap nuoc ngoai

CQng:

b)Phili tra ngIro; Mn Iii cac ben lien quan-C6ng ty con:

+C6ng Ty TNHH MayTan My.

+ C6ng Ty TNHH May Sai Gon Xanh

- C6ng ty lien doanh, lien ket:

+C6ng Ty cli Ph~nPhu My

+C6ng Ty TNHH MTVBlue exchange

+ C6ng TY TNHH Con Duong Xanh QuangNam

+ C6ng TY TNHH Tra Tan

+ C6ng TY TNHH Con Duong Xanh

+ C6ng Ty TNHH B&O

16,468,881,855 16,468,881,855

7,690,270,052 7,690,270,052

4,341,000,000 4,341,000,000

514,647,000 514,647,000

1,099,394,082 1,099,394,082

103,361,207 103,361,207

109,903,705 109,903,705

30,327,457,901 30,327,457,901

113,822,385,079 113,822,385,079

11,689,022,244 11,689,022,244

4,341,000,000

566,848,000

4,341,000,000

566,848,000

C(ing:

TAng c(ing phai tra nguOi ban =(a)+(b)

16,596,870,244 16,596,870,244

74,247,320,846 74,247,320,846

TMBCTC Q.IV/2015

\\(1.\ ~ ._ '" ~ c ... 111

Trang 7

CONC TY CP SX-TM MAY sAl CONsA 252 Nguy~n Viln LtrQ'llg, PhtriYng 17, Quin Co V~p ,TP.HCM

14 Chi phi tra trmrca) Ng~n han

b) Dai han

-Cong CJ,l, dung cu

-Th~nthue quyen sir dung dit

-May moe thi€t hi kh6ng du dieu kien la tai san c5 dinh

-Chi phi khac

S6 dAu namS6 cu6i ky766,625,376

9,542,034,914

3,075,643,711

2,301,711,685

2,719,206,148

9,313,026,074

6,383,782,165

1,198,996,110

15,686,015,68619,615,010,497CQng:

15 Thu~ va cac khoan phai nQpNha mnrca) Phiti nop

S6 phai nOp trong S6 da thu'c nOpnam trong nam

Cu6i namS6 dAu nilm

~~1,706,748,069

2,076,225,820

23,146,682 .,,~264,177,608 J

..$~

4,070,298,179

S6 diu narn

3,118,821,688

3,118,821,688

93,521,283

6,095,000

87,426,283

- Thu€ nhap kh§.u

- Thu€ thu nhap doanh nghiep

- ThuS thu nhap ca nhan

- Thu€ nha th§.u

- Tien thue d§.t

16,870,919,561

5,561,586,856

783,702,344

937,249,567

15,822,942,574

5,282,001,373

780,381,372

1,201,427,175

2,754,725,056

2,355,811,303

26,467,654

23,086,752,494 24,153,458,3285,137,004,013CQng:

16 Chi phi phai traa) Ng~n han. S6 cu6i ky

4,106,421,965

4,106,421,965

- Chi phi phai tra khac

- Trich tnroc luang phep narn

- Chi phi phai tra hang FOB

- Trich CP dt- Trich CP in

424,130,310

226,963,809

197,166,501

530,721,570

530,721,570

- Trich CP gi(jt

- Chi phi phai tra hang n{iidja

- Chi phi NFL noi dia

3,212,342,9715,061,273,845CQng:

17Phai tra khac

sa dAu namsa cuai kya) Ng~n han.

669,838,727

369,573,529- BHXH, BHYT, BHTN, KPCD

34,218,142- Phai tra khac

34,218,1421,039,412,256CQng:

S6 dAu namS6 cuai kyb) Dili han

C{ing:

sa dAu namsa cuai kyc) sa nO'qua han chtra thanh toan

C{ing:

TMBCTCQ.IVI2015

Trang 8

CONG TY CP SX-™MAY sAl GONsa 252 Nguy~n Vlin LlfQ'ng,Phlf(mg 17, Qu~n Go V§p ,TP.HCM

18 vAn chu sO-hfru

a. Bang dBi chi~u bi~n dong cua vAn chu sO-huu

LNST Chua phan phai va cac quy

Chi ti~t van gop ciia chii sO-Th~ng du van c6 C6 phi~uquy C<)NGhfru ph§n LQ'inhu~n sau thu~ Quy d§u nr phat Quy d., pheng taichua phan phai tri~n chinh

sa du d§u nlim trmrc 106,324,310,000 9,178,322,370 52,585,532,726 41,181,265,567 8,868,571,000 (863,138,686) 217,274,862,977

-Tang do phat hanh e6 phieu 10,578,990,000 (10,578,990,000) --Lai trong nam truoc 60,924,484,201 60,924,484,201

-Phan ph6i cac quy (21,223,691,948) 7,783,932,779 1,763,860,000 (11,675,899,169)

-Chia e6 nrc (28,027,265,600) (28,027,265,600)

-Chi khen thuong HDQT va Can b('>cong chirc, thu lao (5,909,081,252)hi)i dbng quan tri (5,909,081,252)-Chi phi thuc hien quyen chon (40,000,000) - (40,000,000)

Sa dir d§u nlim nay 116,903,300,000 9,138,322,370 47,770,988,127 59,597,629,346 - (863,138,686) 232,547,101,157

-Tang v6n trong nam nay --Lai trong narn nay 53,594,686,037 53,594,686,037

-Phan ph6i cac quy (14,972,900,039) 7,793,019,054 (7,179,880,985)

-Trich hoan tra ngan sach theo s6 12/QD-CT-XP ngay (6,176,509,091) (10,632,431,000) (16,808,940,091)13/0112015 cua UBND .TP-Chi khen thuong HDQT va Can b('>cong chirc, thu lao (3,613,473,238) (3,613,473,238)h('>idbng quan tri

-Chi thu lao HDQT-BKS Nam 2015 (1,123,200,000) (1,123,200,000)

-Trich e6 tue tu nam 2011d~nnam 2014 eua eftnhfu1 (33,287,250) (33,287,250)ehuad~n nh~-Chi tra e6 tue dQt2 nam 2014 (17,457,373,650) (17,457,373,650)

-Chi tra e6 t(re dQt 1nam 2015 (17,461,605,000) (17,461,605,000)

Sa dlf cuai nlim nay 116,903,300,000 9,138,322,370 40,527,325,896 56,758,217,400 - (863,138,686) 222,464,026,980

Trang 9

TMBCTC Q.IV12015

'"~'._ - - .~ ... .4''1'~~

CONG TY CP SX-TM MAY SAl GONsA 252 Nguy~n Van LU'Q1Jg,PhU'(rng 17, Qu~n Go vip ,TP.HCM

h. Chi ti~t vAnd§u tu·cua chu so' hu'u

Nam truceNam nayChi ti~t TBng sA vAn cBph§n thuongvAn cBph§n thuungTBng sA

11,732,890,000105,170,410,000

V6n dfru nr cua Nha mrocV6n g6p (e6 dong, thanh vien

11,732,890,000 11,732,890,000105,170,410,000 105,170,410,000

11,732,890,000105,170,410,000

116,903,300,000116,903,300,000 116,903,300,000116,903,300,000CQng

Nam trutrcNam nay

c. Cac giao dich vi van voi cac cho so' hu'u va phan phAi cBto'C,I<rinhuan- V6n dAunr cua chu s6 htru

+ V6n gop dAunam+ V6n g6p tang trong narn+ V6n gop giam trong nam+ Von g6p cuci nam

- Chi e6 nrc nam 2013 (10% menh gia)- Chi e6 nrc dot 3 nam 2013 = 10% do phat hanh e6 phieu- Chi e6 nrc dot 1 nam 2014 (15% menh gia)- Chi e6 nrc dotl va dot 2 narn 2014 (15% rnenh gia)- Chi e6 We dot 1 nam 2015 (15% menh gia)

106,324,310,00010,578,990,000

116,903,300,000

116,903,300,000116,903,300,000

10,581,982,00010,578,990,00017,445,283,600

17,457,373,65017,454,063,000

34,911,436,650 38,606,255,600Nam nay Nam trurrc j11,690,330 11,690,330

11,690,330 11,690,33011,690,330 11,690,330

49,260 49,26049,260 49,260

11,641,070 11,641,07011,641,070 11,641,070

C{lngcBto'Cda chi:d.dphi~u

- se luong e6 phieu dang kY phat hanh- S6 hrong e6 phiSu da ban ra eong chung

+ C6 phiSu thu<'mg+ C6 phiSu uu dai

- S6 luqng e6 phiSu duqe mua I~i+ C6 phiSu thu<'mg+ C6 phiSu uu dai

- S6 luqng e6 phiSu dang luu hanh+ C6 phi~u thu<'mg+ C6 phi~u uu dai

* M~nh gia e6 phi~u 10,000 VND

Nam truo'cNam naye. Cac guy cua doanh nghiep

- Quy dAutu phat tri€n- Quy h6 trq xip x~p doanh ghi~p- Quy khae thu<}cv6n sa hfru* K~t ehuy€n s6 du tir Quy dl! phong Hli chinh s6 ti€n 10.632.431.000 d6ng sang Quy dAu tu ph<ittri€n theo Huang d~nThong tu 200/20 14/TT-BTC Ban hanh ngay 22/12/2014 Huang d~n eh~ d(>k~ toan doanh nghi~p.

g, Thu nh~p va chi phi, liii ho~c 16 dU'Q'chl,lchtoan tn.rc ti~p vao vAnehii so' hu'u theo qui djnh eiia cae ehu~n ml.rck~ toan

59,597,629,34656,758,217,400

19 Cac khoan ml}cngoai Bang din d6i k~ toan-Hang hoa nh~n ban hQ, nh~n kY gU'i,kY cuqc v6i t6ng s6 iuqng 12.000 sp+ Dollar My (USD)+ Euro (EUR)DI! toan chi Sl!nghi~p, dl! an

20 Cac thong tin khac

Nam tru'o'cNam nay

6,724,501,0001,103,086.97

3,415.53

2,435,217,0001,813,249.35

3,207.81

Trang 10TMBCTC Q.IV12015

CONG TY CP SX-TM MAY sAl GONS6 252 Nguy~n VAn Ll!Q1lg,Phtrimg 17, QuAn Gil VAp ,TP.HCM

5 Chi phi tai chinh

- Uii ti~n yay

- L6 chenh I~ch tY gia

- D\I phong dAutu tai cong ty con

- Hoan nhap dtr phong giam gia chirng kh6an kinh doanh

CQng:

6 Thu nh~p khac- Thu thanh ly, nhuong ban TSCD- Thu nhap khac

CQng:

7 Chi phi ban hang va chi phi quan Iy doanh nghi~pa) Cae khoan chi phi quan Iy doanh nghi€p pha! sinh !rong ky

-Chi phi nhan vien quan Iy-Chi phi d6 dung van phong-Chi phi khau hao tai san cd djnh-Chi phi djch vu mua ngoai-Chi phi bang ti~n khac

Ci}ng:

b) Cae khoiin chi phi ban hang pha! sinh trong ky

-Chi phi djch V\I mua ngoai-Chi phi bang ti~n khac

CQng:

8 Chi phi san xu§t kinh doanh theo y~u t8

- Chi phi nguyen lieu, v~t lieu- Chi phi nhiin cong- Chi phi kh~u hao TSCD- Chi phi djch V\I mua ngoai- Chi phi b~ng ti~n khacCi}ng:

9 Chi phI thu~ thu nh~p hi~n hanh

a. Tang )(rinhuan k~ toan tnn)'c thu~- Cac khoan diSu chinh tang+ Chi phi kh6ng hqp I~+Hoan nh~p liii CLTO nam truac+ L6 tY gili phit sinh do danh gia ICilic6ng nq phai thu

- Cae khoiin di€u chinh giiim+Trll' ph~n c6 tuc duqc nMn tll'NH TM CP NgoCilithU011gVN+ Trll'ph~n c6 tuc duqc nh~n tll' Cty CP Da giay Sagoda+ Trll'ph~n c6 tuc duqc nh~n tll' Cty CP DT PT Oia Djnh+Hoan nh~p 16chenh I~ch tY gia chua th\Ic hi~n nam truac+ Liii do danh gia ICilicong nq va ti~n gui co g6c ngolilit~

b. LO'inhuan chiu thu~ thu nhap doanh nghiep

Nllm nay Nllm truce

6,078,080,263 5,131,604,228

17,687,289,055 5,541,328,414

16,279,067,229

(540,892,400) (129,950,400)

39,503,544,147 10,542,982,242

Nam nay Nllm trurrc

531,452,273 3,378,748,4003,803,583,006 249,708,652

4,335,035,279 3,628,457,052-=Nllm nay Nllm truce ~-::

~(Narn nay Nllm trtnrc ~l65,564,626,153 61,989,282,540 " Tt

MA2,704,384,772 5,067,756,576 I (8,311,915,087 7,248,217,8365,372,202,676 4,188,064,625 'I:PI9,525,815,405 4,877,987,062 '==

91,478,944,093 83,371,308,639

Nam nay Nllm trurrc

25,559,770,650 16,676,228,0681,063,161,775

25,559,770,650 17,739,389,843

Narn nay Narn truce

730,448,528,921 747,477,057,453334,648,735,457 293,I00,769,84915,20I,025,956 13,274,392,676

214,073,199,440 183,797,083,73824,363,359,553 21,967,999,460

1,318,734,849,327 1,259,617,303,176

Nilm nay N1im tmo'c

69,417,628,611 78,091,782,2403,121,788,263 1,164,766,6082,400,951,316 1,025,015,394687,532,875 139,751,21433,304,072

616,950,629 1,223,375,94218,716,000 43,940,000176,679,000 196,310,000

295,382,50017,815,069 210,567

403,740,560 687,532,875

71,922,466,245 78,033,172,906

10 TAng chi phi thu~ thu nh~p hi~n hanh 15,822,942,574 17,167,298,039

11 Chi phI thu~ TNDN hoan I~i

VII. THONG TIN BO SUNG CHO cAc KHoAN MUC TRINH BAY TRONG BAo cAo LUU CHUYEN TlEN TE

TMBcrc Q,IV/2015Trang 12

CONG TY CP SX-TM MAY sAl GONss 252 Nguy~n Viln LtrQ11g,Phtrirng 17, QURn Go vip ,TP.HCM

VIII. NHO'NG THONG TIN KHAc

1.ThOngtin cac ben lien quan

Tai ngay k€t thuc narn tai ehinh, cong no voi cac ben lien quan khac nhtr sau:

se cuai ky sa dh nam

Phai Thu:

Cong ty TNHH May Tan My

+Ti~n thue nha xuong va may moe thiSt b] phai thu

Cong ty TNHH May Sili Gen Xanh

+Ti~n dich VI.J phai thu

420,148,384 652,871,134

139,666,888 1,739,473,696

Cdng ty CP Phu My

+Ti~n cong trinh

Cdng ty TNHH MTV Blue Exchange

+Ti~n hang phai thu

Cdng ty TNHH MTV Con Duong Xanh Quang Nam

+Ti~n hang phai thu

Cong ty TNHH May M~c Cay Djra

+TiSnhang phai thu

Cong ty TNHH Tril Tan

+TiSnhang phai thu

48,174,285,288 13,236,591,350

35,844,734,534

16,495,818,565

BLUE SAIGON LLC

+TiSnNPL & gia cong phai thuPhai Tra:

18,692,304,187 9,829,095,564

Cong ty TNHH May Tan My

+TiSngia e6ng may phai tra 16,468,881,855 11,689,022,244

Cong ty TNHH May Sili Gon Xanh

+Chi phi gia e6ng may phai tra

Cong ty CP Phu My

+TiSn gia e6ng may phai tra

7,690,270,052

4,341,000,000

Cong ty TNHH MTV Blue Exchange

+TiSn e6ng trinh phai tra

Cong ty TNHH MTV Con DU'ollgXanh Quang Nam

+TiSnhang phai tra

514,647,000 566,848,000

1,099,394,082

Cong ty TNHH Tril Tan

+Ti~n gia cong phai traCong ty TNHH T Con DU'ollgXanh

+TiSngia e6ng phai tra

103,361,207

109,903,705

2. ThOngtin bQph~n2.1BQph~n theo linh vlfc kinh doanh

_T~p doan ehu y~uho~t d(lng trong IInh vl!e san xuAtva kinh doanh san ph~mtrong nganh may m~e va ehu y~u la xuAtkh~u (hon90%). C6ng ty kh6ng ti~n hanh l~p bao eao tai ehinh b(l ph~n thea IInhv\fe kinh doanh thea huang d§n eua Chu~n m\fe k~ toanViet Nam 5628 "Bao eao b(l ph~".

2.2 BOphan theo khu we dia Iy_Hp doan hien nay ehu y~u ho;:ttdQngt;:tiVi~tNam, don vi kinh doanh ngoai Vi~tNam (C6ng ty con eua C6ng ty TNHH May Sai

TMBCTC Q.IV12015 Trang 13

CONG TY CP SX-TM MAY sAl GONS3 252Nguy~nViinLU'Vng,PhU'irng17,Quan Go V§p ,TP.HCM

3. Giai trinh 19'inhuan sau thu~ TNDN tai Bao cao k~t gua hoat dOng kinh doanh gifra bao cao guy cua ky cling b6 so vO'ibao clio guycling ky nam tnro-c co bi~n dOng tlr 10% tro- len

_Can cu Thong nr s6 52/2012/TT-BTC ban hanh ngay 05/04/2012 cua B<)tai chinh huang d§.n ve cong b6 thong tin tren thi tnrong

chirng khoan, nay Cong Ty CP SX- TM May Sai Gon giai trinh lei nhuan sau thue TNDN tai Bao cao k~t qua heat o<)ng kinh doanh

cua quy cong b6 so voi quy cung ky nam tnroc co bien o<)ng :

-Loi nhuan sau thu€ TNDN Quy 4/2014:-Loi nhuan sau thu€ TNDN Quy 4/2015:

=> Chenh lech giam

8,981,512,824

(5,073,045,323)14,054,558,147 d6ng wang img ty Ie giam 156,48%

-Nguyen nhan la do:

_ Trong ky Cong ty I~p du phong 16khoan oAu tu tai Cong ty TNHH May Sai Gon Xanh la 16.279.067.229 d. Tuy nhien khoan duphong nay se diroc 10;;1itrir khi hop nhat bao cao tai t~p doan, khong anh huang d~n loi nhuan cua t~p doan trong nam 2015

4. Nhfrng thOng tin khac

-Can Clr Thong tu 200/2014/TT-BTC ban hanh VaGngay 22112/2014 Huang dan ch~ 09 k~ toan doanh nghi~p, co hi~u It,rcttt ngay01101/2015, sua d6i b6 sung m9t s6 tai khoan trong h~ th6ng tai khoan k~ toano

-Can Clr quy dinh t;;1iml,lc 3 I, Chudn mt,rc k~ toan s6 21- Trinh bay bao cao tai chinh : "Khi thay 06i cach trinh bay ho;:ic cach phan10;;1icac khoan ml,lc trong bao cao tai chinh, thi phai phan 10;;1il;;1icac s6 li~u so sanh nh~m oam bao kha nang so sanh vai kY hi~n t<;liva phai trinh bay tinh chdt, s6 li~u va Iy do phan 10;;1il;;1i"

-Cong Ty C6 phArrSX-TM May Sai Gon da trinh bay l<;Iis6 li~u diu ky tren bang can 06i k~ toan, chi ti~t nhu sau :

Khoiin mue tren Bang Clin it3i k~ toonSa li~u trlnh bill: tai ngal: Thsl: itAi

S8 Ii~utrlnh bal: tai ngav

~3111212014s3 ki@mtoon 31112/2014 trlnh bill: lai

l'Mii sa S3 tiin S3 ti~n Mii s8 S8 ti~n

2 3 4 5 6=3+4

.~Olc khoan phii thu 130 171,179,488,117 276,400,000 130 171,455,888,117

+ Philithu ngfinh<mkhilc 135 4,203,268,211 276,400,000 136 4,479,668,211

Titi san ng~Dh~n khac 150 12,926,898,908 (276,400,000) 150 12,650,498,908

+ Hi silnng~nh<mkhac 155 276,400,000 (276,400,000) 155

Cae kho80 phiii thu dili h~D 210 25,728,361 1,000,000 210 26,728,361

+ Phai thu dai h<lnkhac 218 1,000,000 216 1,000,000

Titi san e8 itjnh 220 120,794,665,343 (11,868,165,000) 220 108,926,500,343

+ Chi phi xiiyd\lng cO' bandO-dang 230 11,868,165,000 (11,868,165,000)

Titi san du dang dili h~n 11,868,165,000 240 11,868,165,000

+ Chi phi xiiyd\lDgco bimdO-dang 11,868,165,000 242 11,868,165,000

Tili san dili h~n khac 260 15,687,015,686 (1,000,000) 260 15,686,015,686

+ Hi san dai h<mkhac 1,000,000 (1,000,000) 268

- Yayvii nO'ng~nh<ln 311 188,521,977,374 (188,521,977,374)

- Chi phi philitril 316 3,212,342,971 (3,212,342,971)

- Chi phi philitni ng~nh<ln 3,212,342,971 315 3,212,342,971

- Yayvii nO'!huetilichinhng~nh<m 188,521,977,374 320 188,521,977,374

- Quykhen thuang phuc 100i 323 15,537,084,249 322 15,537,084,249

- Yayvii nO'dilih<ln 334 585,904,800 (585,904,800)

- Yayvii nO'thue tilichinhdai h<ln 585,904,800 338 585,904,800

- Quydiu tu philttri6n 417 48,965,198,346 10,632,431,000 418 59,597,629,346

- Quyd\l phongtilichinh 418 10,632,431,000 (10,632,431,000)

LQinhu~DchU'aphiD ph8i 420 47,770,988,127 (47,770,988,128)

LQiDhu~Dsau thu~ ehU'aphiD ph8i 47,770,988,127 421 47,770,988,127

+ LNSTchua phiinph6i lUyk~d~ncu6i kY tmac 8,338,591,592 421a 8,338,591,592

+ LNSTchua phanph6i kY nily 39,432,396,535 421b 39,432,396,535-~-

TP.

TMBCTC Q.IVi2015 Trang 14