BAO CAO TAI CHINH HOP NHAT Q00 02 tuim 2020

CONIC TV CO PHAN SAM HOLDINGS

MIJC LUC

Trang

I. BANG CAN DOT KE TOAN HOP NHAT 01 -03

BAO CAO }CET QUA HOAT DONG ICINH DOANH HOP NHAT 04 - 05

BAO CAO CHUAN TIEN Tt HOP NHAT 06 - 07

THUYET MINH BAO CAO TAI CHINH HOP NHAT 08 - 24

CONG TV C6 PHAN SAM HOLDINGS Mu so B 01 - DN/HN

BANG CAN DOI KE TOAN HQP NHAT Tçi ngery 30 thong 06 nom 2020 Don vi rink: Bang Viet Nam

TAI SAN A Ma so

Thuyet

minh 30/06/2020 01/01/2020

A. TAI SAN NGIN 04N 100 2,727,363,366402 2,814,201,256,583 (100 = 110+120+130+140+150)

I. Tian vit cnc khoan Wang throng Ben 110 V.01 145,990,056,992 201,977,056,819 I. Tien III 59,240,056,992 99,257,344,710 2. Cac khoan Prong (bang tin 112 86,750,000,000 102,719,712,109

II. Mu tir tai chinh ugnn hall 120 125,830,303,389 306,457,161,528 1. Chirng khoan kinh doanh 121 V.02 58,567,429,217 343,537,744,467 2. Dv phong giam gia chirng khoan kinh doanh 122 V.02 (293,813,880) (156,287,073,560) 3. Mu tv narn giD den ngay dim hon 123 67,556,688,052 119,206,490,621

M. Clic Idiofin phai thu nth! han 130 1,846,743,449,260 1,450,970,125,509 I. Phai thu ngin ban dia khach hang 131 V.03 445,827,283,957 775,147,539,732 2. Tra trutc cho nguti ban nen bon 132 550,319,628,705 94,443,785,179 3. PM' thu ve cho vay ngin hp 135 10,000,000,000 20,000,000,000 4. Phai thu ngin han khac 136 V.04 841,349,728,837 562,131,992,837 5. Dkr phang phai thu ngAn han kh6 depi 137 (753,192,239) (753,192,239)

IV. Hang tan kho 140 V.05 558,678,053,688 805,894,640,964 I. Hang tan Icho 141 559,142,287,072 806,891,299,722 2. Dv pheng giam gia hang ten kho 149 (464,233,384) (996,658,758)

V. TM sail ngin han khac 150 50,121,503,173 48,902,271,763 1. Chi phi tra tnn1rc ngim han 151 V.11 4,480,804,957 6,665,464,602 2. Thua GTGT duce khan Wit 152 43,949,431,438 40,691,634,900 3. Thue va cac khaki khan phai thu Nile note 153 1,691,266,778 1,545,172,261

B. TAI SAN DAT HAN 200 2,922,061,954,781 2,396,738,667,767 (200 = 210+220+2301F240+250+260)

I. Cac khoin phai thu dal han 210 49,851,137,628 50,405,537,354 I. Phai thu dai han dm khach hang 211 V.03 24,505,161,647 25,017,561,373 2. PM' thu dai ban khac 216 V.04 25,345,975,981 25,387,975,981

II. TM sin c6 dinh 220 755,034,691,325 774,477,133,162 1. Tai Mn ciS dinh hall hinh 221 V.07 710,906,633,610 729,077,515,512

- Nguyen gici 222 1,261,577,277,192 1,257,071,563,201 - Gici Sri Imo mdn luy Id 223 (550,670,643,582) (527,994,047,689)

Cdc thuyel minh bdo cáo tai chinh la phdn khan& the' Stich rei caa bdo oda nay Trang 1

CONG TY C6 PHAN SAM HOLDINGS mitt s6 B 01- DN/HN

BANG CAN 01:5I Kt TOA1N HOP NHAT TM ngery 30 thang 06 Kim 2020 Dan v1 tint Deng wet Nom

TAI SAN t Ma so

nay&

minh 30/06/2020 01/01/2020

2. Tai san c6 djnh thue tai chinh 224 V.09 9,222,993,368 9,774,398,256 - Nguye'n gni 225 11,028097,716 11,028,097,716 - GM tri Imo mem hip IM 226 (1,805,104,348) (1,253,699,460)

3. Tai sac c6 djnh ve hinh 227 V.08 34,905,064,347 35,625,219,394 - Nguyen gni 228 49,330,902,349 49,330,902,349 - GM trilmo men /4 *1 229 (14,425,838,002) (13,705,682955)

ID. Bit ding sun du ttr 230 V.10 155,443,135,476 152,774,034,428 - Nguyen gia 231 199,392,278,918 193,870,768,996 - Gia trj hao mon luy ke 232 (43,949,143,442) (41,096,734,568)

IV. TM sin MI dang dal ham 240 490,708,541,617 174,714,575,175 I. Chi phi sari Auk kinh doanh dia dang dai hon 241 272,814,770,283 - I. Chi phi icay clang ca ban da dang 242 V.06 217,893,771,334 174,714,575,175

V. Diu trr di chInh did han 250 V.02 1,447,919,763,518 1,217,119,306,125 I. Diu ta vao acing ty lien doanh, lien kat 252 685,294,963,518 738,119,306,125 2. Diu of gap van vao dcrn vi khac 253 766,524,800,000 482,900,000,000 3. Dv phong du Pr tai chinh dai hp 254 (13,500,000,000) (13,500,000,000) 4. Dau tu nini gi& den ngay dao hp 255 9,600,000,000 9,600,000,000

VI. TM sin did Ilan Wilk 260 23,104,685,217 27,248,081,523 1. Chi phi tra au& dal hon 261 V.11 23,104,685,217 27,248,081,523

TONG CONG TAI SAN 270 5,649,425,321,283 5,210,939,924,350

Cdc Mayer minh bdo helot& chinh là phdn *hang (hi Mch rbi mia boo So nay Trang 2

Ngarri lap Ketoán trtrOng

14 Thi NM Honh V6 Nit Tir Anh kn Vi6t Anti

CONG TV CO PHAN SAM HOLDINGS Mau s6 B 01 - DOIMN

BANG CAN Dot ICE TOAN HOP NHAT Tot ngery 30 %hang 06 'Om 2020 Dan vi link Deng VW Nam

NGUON VON A Ma so

Thuyet .

minh 30/06/2020 01/01/2020

A. NQ PHAI TRA (300 = 310 + 330) 300 2,764,407,308,896 2,325,589,060,114 L Ng ngin hon 310 2,692,016,320,082 2,266,649,382,339

1. Phai tra ngutri ban ngAn han 311 V.I3 166,548,971,347 323,228,232,199 2. Ngueri mua tra tin truk ngAn han 312 23,174,673,217 42,372,856,693 3. Thud va ck khofin phai nOp NIA mite 313 6,001,686,442 18,942,350,840 4. Phai tra ngudi lao Ong 314 8,642,132,273 20,570,311,270 5. Chi phi phai tra ngen han 315 V.14 19,343,045,478 9,023,815,013 6. Doanh thu chua thuc hien ngAn han 318 2,828,857,439 3,651,185,271 7. Phai tra ngtin han khic 319 V.I5 2,146,693,122,932 1,332,974,914,218 8. Vay va rig thue -Ili chinh ngin han 320 V.12 310,339,011,440 511,864,490,109 9. Quy khen thuong, phire leri 322 8,444,819,514 4,021,226,726

H. Nv dai him 330 72,390,988,814 58,939,677,775 1. Phai MI nguti ban dal han 331 4,285,434,816 4,634,716,389 3. Doanh thu chtra that hien dai han 336 2,121,453,276 2,204,741,004 4. Phil tra diti han kink 337 V.15 9,921,353,790 6,756,037,147 5. Vay vá rur third tai chinh dai ban 338 V.12 20,271,801,764 20,271,801,764 6. Thue thu nhap hoan lai phai tra 341 35,790,945,168 25,072,381,471

B. VON CH!) SO RCM (400 = 410 + 430) 400 2,885,018,012,387 2,885,350,864,236 I. V6n chn sir heti 410 V.16 2,805,018,012,387 2,885,350,864,236

I. \ fen g6p cila cha sa Min 411 2,565,045,400,000 2,565,045,400,000 - Ca phi& pha thong co quyin Mau quyit 4/la 2,565,045,40(A000 2,565,045,400,000

4. Ven khic cila GU se( hOu 414 15,081,857,924 15,081,857,924 Quit Mu tu phat &len 418 12,041,450,205 12,056.937,705 bui nhuan sail thue chtra Oen pheii 421 95,991,074,145 96,995,135,190

- LNST chwa phan phoi lily kA din cif& kJ) truem

421a 90,431,436,607 16,964,058,900

- LNST akar pha'n phei kj2 may 42Ib 5,559.637,538 80,031,076,290 Lai ich ce dons kheng kiem sok 429 196,858,230,113 196,171,533,417 TONG ONG NGUON VON 440 5,649,425,321,283 5,210,939,924,350

Tp.HCM, ngay 22 themg 07 nam 2020

Cnc Muyei minh bdo cdo Mi chinh là phdn khOng thd tacit red cda ban at° nay Trang 3

CONG TV CO PHAN SAM HOLDINGS

Mau so B 02- ON/UN

BAo CAO 'CET QUA 1104T HONG MINH DOANH HQP NEAT QuY 02 na- m 2020

Dan v1 rinh: Dang ViI Warn

CHI TIED A

MA so Thuyet

. mirth

, Quy 02 am 2020 Quji 02 nam 2019

6 thing du nam 2020

6 thing au am 2019

1. Doanh thu ban hang Nth cung cap dich vg 01 VI.] 315,255,661,019 669,846,057,754 807,073,620,341 1,189,261,259,512 2. Cac khoan gain tar doanh thu 02 VI.2 844,139,608 16,705,967,679 889,416,235 16,705,967,679 3. Doanh thu than ban hang va cung dip d1ch vt 10 VU 314,411,521,411 653,140,090,075 806,184,204,106 1,172,555,291,833 4. Gift \kin hang ban 11 V1.4 303,928,124,315 593,141,202,915 765,096,812,784 1,060,170,933,286 5. Lqi nhugn ggp ban hang vã cung clip dich v9 20 10,483,397,096 59,998,887,160 41,087,391,322 112,384,358,547

(20 = 10-11) 6. Doanh thu hog (ging tai chinh 21 VI.5 5,996,761,466 22,509,068,002 11,291,892,699 43,270,691,862 7. Chi phi tai chinh 22 V1.6 (85,874,160,852) 46,180,331,917 (83,782,990,373) 79,882,090,762

Trong do: Chi phi Lai vay 23 6,176,891,966 33,415,757,188 12,491,375,692 68,491,666,232 8. Phan lai hoc 16 trong c8ng ty lien doanh, lien ket 24 (52,142,342,607) 5,356,323,972 (52,142,342,607) 13,944,994,689 9. Chi phi ban hang 25 V1.9 8,638,407,117 12,202,466,096 17,758,018,929 25,707,615,405

10. Chi phi quan ly dearth nghiap 26 VI.9 25,400,313,102 19,866,724,357 46,320,168,741 38,451,614,246 11. Lqi nhugn Dr boat dgng kinh doanh 30 16,173,256,588 9,614,756,764 19,941,744,117 25,558,724,685

(30= 20+ 21 -22 +24 - 25- 26) 12. Thu nhap kJ* 31 VI.7 822,610,864 3,576,073,453 1,943,271,466 4,226,314,549 13. Chi phi khac 32 V1.8 706,025,018 595,851,088 796,997,314 2,026,043,013 14. Lyi nhugn khic (40=31 -32) 40 116,585,846 2,980,222,365 1,146,274,152 2,200,271,536 15. Tang lqi nhugn 0 tan trartic tha 50 16,289,842,434 12,594,979,129 21,088,018,269 27,758,996,221

(50 = 30 + 40) 16. Chi phi thug TNDN hign hanh 51 VI. II 915,465,315 7,242,200,748 2,845,006,794 9,740,719,204 17. Chi phi thua TNDN hoan tai 52 9 923 270 123 1,437,141,382 10,718,563,697 1,183,149,954 18. Lqi nhan sau thu thu nhgp doanh nghigp 60 5,451,106,996 3,915,636,999 7,524,447,778 16,835,127,062

(60 = 50 - 51 - 52)

Cric thuyei minh bdo ado rid cldnh Id phain khOng the ilich rdi oda bdo cdo nay

Trang 4

_ I . tl

Thi Nha Hynh Vo NG Tir Anti

Nguiri 14‘p Ice toil, truing

Tp.HCM. ngny 22 thcing 07 nom 2020

Tang Giim dk AN aufxr

GONG TY CO PHAN SAM HOLDINGS

Miu s61302 - DNTEN

BAO CAO }CET QUA HOAT BONG KINK DOANH HOP NHAT Qui? 02 nein, 2020

Dun vi link Ethng Viet Nam

19. Lai nhuan sau thue tong ty me 61 5.384,183,999 3,232,820,497 5,559,637,538 13,866,429,853

20. Lqi nhuan sau thua oda co eking Itheng kiam sok 62 66,922,997 682,816,501 1,964,810,240 2,968,697,209

21. Lai co Mut hen ea phieu 70 V1.12 21 13 21 56

Car thigh minh bac air tai chfrth là phim kheing the Rich ti ell bar coo nay Trang 5

'-A '4 •-ip

CONG TY CO PHAN SAM HOLDINGS ML B03-DN/HN

BAo cAo LHI1 CHUYEN TIEN n HQ'P NHAT (Theo phuong phi) true tiep)

Qui 02 nem 2020 Dan vi tinh: Deng Viet Nam

CHI Trey Ma A

SO TM

TV nthy x

01/01/2020 Cten 30/06/2020

Tie ugay 01/01/2019 den 30/06/2019

I. LICU CHUYEN TIEN it Han Basic sAH XUAT, KINH DOANH I. Tien thu tir ban hang, cung cAp dich vu va doanh thu khac 01 1,210,926,978,609 1,636,633,221,490 2. Tien chi tra cho nguti cung cAp hang hoe vã dich vu 02 (1,169,509,099,429) (1,099,805,550,615) 3. Tien chi tri cho oval lao tang 03 (42,894,805,015) (71,342,900,187) 4. Tien lai vay da tra 04 (15,683,045,245) (53,997,702,539) 5. The thu nhap doanh nghiep cid nap 05 (15,292,804,634) (20,305,842,395) 6. Tian thu khae PI hat clang kinh doanh 06 859,689,850,455 332,828,643,422 7. Tian chi khan cho hoot clang kinh doanh 07 (637,566,135,148) (380,421,531,929)

Lou chuyen tin thuAn tir hoot deng kinh doanh 20 189,670,939,593 343,588,337,247

II. LIM CHUYEN TIEN Tif HOAT DONG DAU TI! 1. Tien chi de mua aim, thy dung TSCH va the TSDH khan 21 (528,948,284,151) (7,234,781,785) 2. Tien thu tir thanh IY, niurqng ban TSCD va the TSDH khac 22 - 280,000,000 3. Tien chi cho vay, mua eh c8ng cu nq tha Han vi khan 23 (188,483,205,139) (25,020,000,000) 4. Tian thu hei eh vay, ban lai can Ong nu rig nth don vi 24 264,350,525,938 28,950,000,000 5. Tien chi dau tv gap On vac dan vi khac 25 - (652,400,000) 6. Tien thu ha den fir gap von tho don vi kis& 26 788,500,000 - 7. Tian thu Al cho vay, cat arc lc& nhuan chrqc chia 27 8,551,094,657 6,314,520,498

Lull chuyin tien tir hoot deng dAu fir 30 (443,741,368,695) 2,637,338,713

HI. L1YU CHUYEN TIEN Ti! HO3T HONG TAT CHINN 1. Tian thu tir phat hanh ce phieu, nhen On g6p cast chi ser 31

hum. 498,500,000,000 - 2 Tien tra Di van gap cho clic ch s& him, mua lai et) phieu

dm doanh nghiep dä phat MM. 32

_ _ 3. Tian thu tir di vay 33 283,032,844,992 672,903,937,679 4. Tien tra nq gOc vay 34 (580,688,236,389) (948,747,555,830) 5. Tien tra nq goo thth tai chinh 35 (900,003,600) (844,549,760) 6. CO tire, lqi nhuan &A tr-a cho chil ser hau 36 (1,865,500,000) (36,300,000)

LITU chuyen lien thuAn tir hoot dOng tai chinh 40 198,079,105,003 (276,724,467,911) Ltru chuyin tien thuAn [rung ky (50 = 20±30 + 40) 50 (55,991,324,099) 69,501,208,049

40 C

ar-

Cdc rhuyet mirth bdo cdo tat chinh ta phtin kitting the rdch gni caa Bdo cdo tat chintz nay Trang 6

Ke Wan trireing

CAedifk-

Lt Thi NhA Hanh VA Nfr Tir Anh

Tp.HCM, ?wiry 22 hang 07 nem 2020

Wing Gem dee ?HAN S.44,4,

it Anh

SA H01-01

Nguti lep

CONG TY CO PHAN SAM HOLDINGS

Men B03-DN/HN

BAO cAo LU1U CHUYEN TIEN n HOP NHAT (Theo phuang phap trim tip)

Quji 02 nem; 2020

Don itt tinh: Ddng VIOt Nam

Clli TIEU MA A

so TM

Tir ngly A 01/01/2020 den

30/06/2020

Tir ngay 01/01/2019 den 30/06/2019

Tien ye Wong throng tien du lc, 60 201,977,056,819 91,080,889,570

Anh hueng cea thay dei ty gid bed deal quy dei ngoai te 61 4,324,272 (11,327,546)

Tien vi Wang throng tien en& kjr (70 = 50+60+61) 70 V.01 145,990,056,992 160,570,770,073

Cat, thuyêt minh brio cdo tai clanh là phdn kh6n8 hdtdch rai caa Bdo ado chinh nay Tsang 7

CONG TI' C6 PHAN SAM HOLDINGS Mitt se B 09-DN/HN

THUYET MINI BAO CAO TAI CHINH HQ? NHAT 0,0 02 min 2020 Don In link Ding VID Nam

I. DC DIEM HOAT EKING CUA DOANH NGEHEP

I. Thanh lip:

COng ty C6 phan SAM Holdings ("Cong ty") là Gong ty co phen duce thanh lap theo (ply& dinh so 995/1997/QD-TTg ngay I 1/11/1997 cent Thil Wong Chinh phu va guy& dinh s6 75/1998/QD-TCCB ngay 07/02/1998 oda Teng cue tinning Tang cuc Buu dien.

Gity cluing nhan (tang Icy kinh doanh se di 059162, cAp ngay 30 thang 03 nam 1998 va thay d6i len 26 vao ngay 18 thing 11 nam 2019 theo ma doanh righiep IA 3600253537.

Till sâ chinh: 152/1IB Dien Bien Phil, P.25, Q.Binh Thanh, TP.HCM.

Cong ty dugc niem yet tai Thing tam giao djch cluing khoan He Chi Minh theo &Ay phep s6 02/GPPH ngay 02/06/2000 do Uy ban chUng Ichoan Nba nuem cAp.

MA chimg khoan niem yet: SAM.

Hlnh thirc s6 hrru von: CO pith.

Linh vyc kinh doanh: Linh vim kinh doanh cUa Cal-1g ty ia san xuat, thucmg mai, xay dung.

NgAnh nghe kinh doanh:

Hoat Ong chInh cüa Cong ty la: San xuet, mua bEn cdc loyi cap, vat lieu van that-1g va cac loal cap, vat lieu clan dung, Bobin go. Xdt nhap khan nguyen vat lieu, sin pham cap chuyen nwanh vin thOng vã vat lieu dien clan dung pinto sty cho hoat tang sari xuat kinh doanh oda don vl. San xuat va kinh doanh san phern day ding, san pham ong nhira cdc loai. Cho thue van phemg (hot Ong ngoai tinh). Dau tu phat trien kinh doanh nha, cOng trinh ha tang kg that d6 thj. Kinh doanh bat ((Ong san. Kinh doanh san golf. Djch vu km tro, djch vu du rich.

Cu trOc doanh nghiep

Co du to chuc oda C6ng ty bao Om 05 Gong ty con vAd chi net nhu sail:

Ten ceng ty Ong ty CP Sacom Tuyen Lam Cong ty CF Day VA Cap Sacorn COng ty CI' Dja Oc Sacom Cong ty TNHH Sacom Chip Sang Deng ty CP Sam Nang Nghiep CNC

LInh vtrc kinh doanh Kinh doanh Ichu du lich, san golf San xuat, thuong mai ... Kinh doanh bat tang san Kinh doanh djch Nip cho thue van phemg Nang nghiep yang nghe cao

Ts, l? vOn g6p 99.75% 99.92% 74.99% 73.75% 72.00%

II. NIEN DO KE TOAN, DON VI TIEN TE SIX DUNG THONG ICE TOAN.

I. Kj, kk todn:

Kt ke toan dna Cong ty bit dau tU ngay 01 thang Cl va ket thtic ngay 31 thang 12.

2. Dcrn vi tien te sfr dyng trong k todn:

Don vj tien t sir dung trong ghi chdp ke toan IA deng Viet Nam (VND)

m. ctolAN myc vA 04E o0 NE TOAN Ap DI,ING.

I. Chi de kk Odaäp dyng:

C6ng ty áp dung Che de K6 toan doanh nghiep ban hanh theo Thong tu se 200/2014/TT-BTC ngay 22/12/2014 oda BO twang Be Tat chinh.

2. Tuyen b6 v viec [nail thii than mytkk loan vi chkd ke than:

Cong ty da dp dung ode Chan mire lee todn Viet Nam va cdc van ban huOng ran Chuan mire do NhA nu& HA ban hanh. Cdc bao cao Hi chinh duoc lap vA trinh bay theo dung mei guy dinh oda timg chuan mut, thong tu hinang dAn thuc Mn chuan muc la Chi do ke Man bin hanh dang áp dung.

Cdc thuyit minh nay la be ph4n hvp granh cdc Bdo So I&I Minh. Trang 8

CONG TV CO PHAN SAM HOLDINGS Min s6 B 09-DN/RN

THUYET MINH BAo cAo TAI CHINN HOP NHAT Qui, 02 nam 2020

Don vi link: Eking viei Nam

W. CAC CHiNli SACH KE TOAN DVNG.

I. Cu sir hop nhAt Ccic cong ty con: Cac cang ty con la cac don vi do Cong ty mg kiem soat. Sr kiem soat tan tai khi ceing ty mg c6 quyin chi phei ck chinh sach tai chinh va heat Ong dm met don vi d thu dugc Igi fch kinh 0 tir cac hog deng nay. Cac bao cao tai chinh cim cac cOng ty con duct hop nhAt trong cac bao cao tai chinh hop nhat tU ngay bat elan ki&n scat den ngay ket thac kiem scat. Cdc cangty hen kit, ?den doanh:

Ck ding ty lien St la cac dun vi ma Ceing ty c6 anh htreing clang ke nhtmg Ichang cep quyin kiem scat dea ved cac chinh sach Di chinh va hoat &Mg. Cac cang ty lien doanh la cdc don vi co cac host deng ma tap dean c6 quyen dang kiem scat, duet thanh lap theo thee thuan hop thing va din h6i str nhat trf hoan toan ye cac quyet clink tai chinh va host deng chin lucre. Ck c6ng ty lien doanh, lien ket ductc hach [aim theo pinrang phap von cha so hqu.

Cat bao cao tai chinh hop nhat bao gam phin chi phi va thu Map Oa Gang ty trong ck don vi nhan tau tu hsch man theo phtrong phap vein chit sO hem, sau khi cac don vi nay da thgc hien nhtng Mee chinh ck chInh sfich ke toan caa minh cho phia hop v6i các chinh sach ke toan cUa COng ty, ke ngay bit (tau c6 anh hating dang ke hoac ding kiem soat den ngay ket thee anh huerng dang ke hoc (long kiem soat. Neu phan t6 dm ding ty vuot qua khoan du ty caa cang ty trong don vi nhan dau tu hach toan theo phtrang phap vOn chü sO hqu, gia hj ghi se dm khoan thu tu do (bao gam toan be de khoan du tu dai hen) &roc ghi giam xuong bang khang va ding vie° ghi nhan cac khoan l, trfr khi Ong ty co met nghia vg phai thgc hien hay da thgc hien cac khoan thanh toan thay cho cac don vi nhan thu tu. Cac giao dick hi It* frit khi hop nhit

Cac so du nei be va toan be thu nhap, chi phi chua thgc hien phat sinh t cac giao clich nei be &roc lost ra Ichi lap bao cao tai chfnh hop nhAt. Iii chua thgc hien phat sinh tir cac giao dich veri can don vi nhan thu tir hach toan theo phuong phap von chi) se* hint dugc trir !Mai khoan thu ttr lien quan den led fch caa tap doan trong cac don vi nhan dau tin L chua thgc hien phat sinh th.cac giao dich Wei be dtrqc losi ra trq khi gia von Ichang the throe thu hei.

Nguyen tic ghi nhan tic khoan tin va twang throng teen:

Cac nghiep vu kinh t phat sinh bang ngoai t dirge quy ai ra deng Viet Nam theo ty gia giao dich thgc te tai thiri diem phat sinh nghiep vg. Tin thbi diem cuoi nam các khoan mgc tin te c6 gem ngoni te dupe quy dei theo ty gia binh titian lien ngan hang do Ngan hang Nha rank Viet Nam cang be vao ngay ket thlk nien de Ice tan.

Chenh lech ty gia thgc 0 ghat sinh trong ky va chenh tech ty gill do danh gia la' so du cac khoan mgc tien te tai theft diem cu6i nam dugc kat chuyen vao doanh thu hoc chi phi tãi chinh trong nam tai chfnh.

Các khoan Mang ducmg lien la cac khoan thu ur ngin han 'Meng qua ba thang có kha nang chuyen dei de dang thanh tien va khOng to nhieu nal ro trong chuyen del thanh tin ketCr ngay mua khoan Mu tu de tai thin diem bao cat).

Nguyen the ghi nhou tic khan phai thu thuong mui va phai thu khic: Cac khoan phai thu khach hang, khoan tra tank cho ngtriri ban va cfic khoan phai thu khac tai thiri diem bao cao, nett:

- Co thbi hem thu hei hoac thanh toan duen 1 narn (hoc trong met thu san xuAt kinh doanh) dugc phan loai la Di san ngan han.

- Co tiled han thu Si hoc thanh toan tren 1 nam (hoac ten met chu san xuat kinh doanh) duce phan loaf lit tai san dal hum.

Cdc Molt minh nay la b ph4n ho thanh Sc BS cd, tai chinh. Trang 9

ONG TY C(5 PHAN SAM HOLDINGS MAti se B 09-Dr4/HN

THUYET MINK BAO CAO TAI CHINH HOP NHAT Qin" 02 ?Om 2020 Don vi rink Dong Viet Nam

Nguyen the ghi nhn Ming Mn Icho:

Hang ton kho dirge tfnh theo gia goc. Tnrerng hop gia td thuan co the &arc hien duce thap hon gia gee thi phai tinh theo gia i thuan cc5 the thvc hien &Km. Gia goo hang ten kho bao gem chi phi mua, chi phi che bin va clic chi phi lien quan trot flip kink phat sinh de co dirge hang ten the a dia diem va tang thai hien Mi. GIS in hang ton the duqc xac dinh theo phuong phap blab quan gia quyen. Hang tan kho ettmc hach toan theo phtrong phap ke khai thubng xuyen.

Dçr phOng giam gia hang tan kho duqc lap vao (hal diem cki nam la so chenh tech gift gia gic ciia hang ton kho Ion hon gia hI than cO the thvc hien duqc cüa chting.

5. Nguyen tic ghi nhan va khAu hao tai san Co dinh (TSCD):

Tâi san ce (firth hüu hinh, tai san e6 dinh v6 hinh duck ghi nhen theo gia gOc. Trong qua trinh sit dung, tai san co dinh holt hinh, tai san e6 dinh v8 HMI dime ghi nhan theo nguyen gia, hao mon luy ke va gia tri cOn Khali hao duce trfch theo phtrong phap (Wang thing. Thai gian khau hao &roc ink Ural nhu sau:

Nha neemg, vOt kiln Ink 05 - 48 mem Mity mac, %hilt bj 03 - 25 nam Phu-I:mg tien van teii 05- 10 mem That bi van phong 03- 10 mem lizern coy (du mem 03 - 09 nam

6. Nguyen tic ghi nh(in va khau hao bAt dung san du ttr:

Bat Ong san clau tu dirge the Men theo nguyen gia bao gOm ca cac chi phi giao dich lien quan tic di gia hj hao mon fly ke.

Nguyen the ghi nhtin va vOn hifort cac khoan chi phi khac:

Ck chi phi oboe vu cho hoat Ong dau tu xay dung ca ban, cal tao, nang Sp TSCD hang ky Cluqc von hoe vao TSCD dang ewe deu tic hoac cal to nang cdp dd.

Cac chi phi ha tnr6c lien quan dOn chi phi san xunt kinh doanh aim tai chinh hien tai (boo ghi nhan la chi phi tra tank ngin han va Chive tinh vao chi phi sin xunt kinh doanh bong nam tai chinh.

Viec tinh va phan be chi phi ma tank dai ban vao chi phi san suit kinh doanh lung hoach toan dirge can dr vao tinh chat, mire de tilng loai chi phi de chon phuang 'Map va tieu thirc phan be hop l.

8. Nguyen tic ghi nhan cac khoan dAu hr titi chink:

IChoan du tic vao c8ng ty con, cOng ty lien kat duce ke toan theo phucmg phap gia roc. Loi nhuan thuan ducrc chia tir cdng ty con, cong ty lien ket phat sinh sau ngay thu ftc dirge ghi rihan vao Bac cao KM qua boat dOng kinh doanh. Cac khoan dime chia khk (ngoai loi nhuan thuAn) dupe coi la phAn thu hOi cac lchoan thu tu; va dirge ghi nhan la khoan giam trir gia gac thu tic.

Cac !chit din tir chimg khoan, cac lchoan din tic khac mi thai diem bao cite, nau:

- Co then han thu hai hoac dao han Icheng qua 3 thang Ice tit ngay mua chUng Ichoan de duct coi la "tuong throng hen";

- CO then han thu hei von dual I nam hoac trong 1 chu kinh doanh duct phan loai la Mi san ngAn han;

- CO thai han thu hAi von nen I nam hoac Ilan 1 chu ky kinh doanh dirge phan loai la tai san dal ban.

Do phang giam gia thu tic duqc lp vao thai diem cuOi nam la sO chenh lech gift gia goc cUa ck khaki du tic dugc hach toan men so ke toan Ion han gia tit thi truang can chang tai thin diAm lap do pheng.

Cdc thuyit ntinh ndy ld tie phan hop !Mob cac Belo cdo Mi chin/i. Trans 10

CONG TY CO PHAN SAM HOLDINGS Mu s6 B 09-DWHN

THUYET MINH BAO CAO TAI CHiNH IMP NHAT Qui, 02 ?Om 2020

Dow Dong Viet Nam

Nguyen tic ghi nhin ve von hoa dc khodo chi phi di vay:

Chi phi di vay duqc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, tril: chi phi di vay lien quan trqc nip den viec dal: tit xay dung hoc san suit tai san der dang dirqc tinh vac, gia frj caa tai san da (dirge von hoa) khi c6 HU eat dieu kien quy dinh trong Chuin mac í<é Man Viet Nam se, 16 "Chi phi di vay".

Chi phi di vay lien quan truc nen den vioe d&u nr xay chnig hoac san xu&t tai san de* dang dirge tinh vac: gia tr1 cim tai san d6 (duqc von hoa), bao gam cat khoan lai tian vay, phan be cat khoan chi& khan hoc phi trOi khi phat hanh trai phieu, can khoan chi phi phv phat sinh lien quan teri qua trinh lam OM tic vay.

Nguyen the ghi nhan cac khoan phai tra throng mai va phai tn khac:

Cie Ichoan phai tra ngutfi ban, phai tra khac, khoan vay ti then diem bao cao, nem - C6 theri him thanh toan duti 1 nem (hoc trong mot chu Icy san xuat kinh doanh) dirge phan loai Id ng ngin ban; - Co thin han thanh toan ten I nam (hoc hen men chu san xuAt kinh doanh) dugc phan loai la ng dai han; - TM san third chi,/ xer dugc phan looi la nq nem han; - Thue thu nhap bean lai dirge phan loai la nq dal hon. Nguyen tic ghi nhan chi phi phai tra, trich trtrfrc chi phi situ chi, Mt, chi phi bac, hanh min phim, filch quy av phbng try au mat vic

Cat khoan chi phi thqc tot chua phat sinh nhimg duce trich tar& vao chi phi san xuat, kinh doanh trong d dam bao khi chi phi phat sinh thuc M Ichang gay den bien cho chi phi sin xuat kinh doanh tren ca se, dam bao nguyen tat phb hQp glen doanh thu va chi phi. Khi cac chi phi d6 phat sinh, nOu co chenh loch v6i so cia trich, Ice toan tian hanh ghi be, sung hope ghi giam chi phi Wang Ong vai phan chenh Lech.

Lqi nhuan sau thue thu nhap doanh righiep sau khi dirge 1401 clang quan fri phe duyet dirge trich cat quy theo Dieu 14 Cong ty vit cac quy dinh phap IY hien hanh, se phan chia cho cat ben dim tren t 4 vOn g6p.

Nguyen tic ghi nhan van chi' so.

Nguyen tic ghi nhan van dAu tir caa chit sir him:

Ven din tu cS chi) ser hey duqc ghi nhan then so van thirc gep ccia cha se: haw

Thang du van co phan dirge ghi nhan then sa chenh lech 16n han gitta gid thirc th phat hanh va menh gia c6 phieu khi ph& hinh CO phieu Ian din, phat hanh be, sung hoc tai phat hanh ea phieu quy.

Co tfrc phai tra cho cdc ca d8ng dirge ghi nhan la khoan phai tra trong Bang Can deii ke toai cUa Cong ty sau khi c6 thong bao chia ea tirc cos. HOi dong quan tri clang ty.

Lqi rib* sau [hue thu nhap doanh nghiep sau khi dirge HOi deng quan trt phe duyet duct trich cat quy then Dieu 10 Cong ty va cac quy dinh phap IY hien hanh, se phan chia cho cat ben dua tren ty 14 von gap.

Nguyen tic vet phtrong phap ghi nhan Doanh thu:

Nguyen tic vi phtrong phip ghi °hail doanh thu ban hang:

Doanh thu ban hang dirge ghi nhen khi (tang thed th6a man cat dieu kin sau:

- Phan 16n nil ro va lqi ich gan lien mil quyen ser httu san pham, hang hod da duqc chuyen giao cho nguai mua;

- Ceong ty Ichang can nñm gicr quyen quan ly hang hoa nhu la nguiri ser hOv hoc quyan kiem sok hang hoa;

- Doanh thu dirge sac dinh tucmg clti chic chin;

- Can& ty da thu dirge hoc se thu dirge lqi ich kinh M tü giao clich ban hang;

- Xac Binh Huge chi phi lien quan den giao clich ban hang.

Cac thuy0 mirth nay 0 ba phan hcp Mouth cdc Bdo cdo 0i chinh. Trang 11

CONG TY CO PHAN SAM HOLDINGS miu sa B 09-DN/EIN

THUYET IVIINH BAO CAO TAI CHINE HQP NHAT Qui 02 nem 2020 Dan vj tinh; thing Net Nam

Nguyen tac vA phircrng phap ghi nhan doanh thu cung cap djch viz:

Doanh thu cung cap dich vg dirge ghi nhan khi kit qua caa giao Mai de dirge xac (pith mat each thing tin cay. Trufrng hqp viec cung cep clich vg lien quan Clan nhieu Icy thl doanh thu ducic ghi nhan trong ky theo ket qui pile') ding viec da hoan thanh vao ngay lap Bang Can a ke tam cua ky c16. Ket qua cüa giao dich cung cap dich vu dirge xac dint] khi thoa man cac Mau Men sail:

- Doanh thu dirge xac dinh tircing dai chic chin;

- CO k1M nàng thu dirge 1M ich kinh td tic giao djch cung cap clic"' vu MS;

- Xac fah dirge Mien cang viec da hoan thanh vac nwly lap Bang Can di Ice toan;

- Xac (firth dirge chi phi phat sinh cho giao dich IA chi phi dé hoan thanh giao dich cung cap djch vg do.

Phan Ong viec cung cap dich vu d hoan thanh &lye irk djnh theo phuong phap danh gid ding viec hoar) thanh.

Nguyen tic va pluming plthp ghi nhan doanh thu hogt dung tai chinh:

Doanh thu phat sinh Ut tien lai, tier' ban quy6n, ca urc, lui nhuan dime chia vã cac khoan doanh thu hot d ng Cal chinh kit ducc ghi nhan khi thoa man clang thfri hai dieu kin sau:

- Co khe nang thu dirge lui ich kinh th tit giao dich c16;

- Doanh thu ducic xac djnh tuung dal chic chin. Ca Mc, Igi nhuan duct chia dirge ghi nhan khi Ceng ty dirge quyen nhan CO tüc hoac duct quyin nhan loi nhuan tfr viec gep van.

14. Nguyen tic ve phirang pita!) ghi nlign chi phi thue TNDN hien Minh, chi phi thu e TNDN hogn Ii: Chi phi thue thu nhap hien hanh dirge xac HUM tren co sa thu nhap chju thue vã thu e suet [hue TNDN trong nam Men hanh.

CM phi [hue thu nhap hoitn 1M dirge xac djnh tren cc sa sa chanh lech tam [heti duqc khiu so chenh tech tam Mai chju thus va thue auk time TNDN.

V. THONG TIN BO SUNG CHO CAC KHOAN MjJC TRINH BAY THONG BANG CAN DOI icE TOAN.

I. Tien WI Sc khan ttrung twang tien 30/06/2020 01/01/2020 Tien mat 1,152,972,522 1,039,590190 Tien gin ngan hang 58,087,084,470 98,217,754,520 Cie khoan tuang throng tien 86,750,000,000 102,719,712,109 Ceing 145,990,056,992 201,977,056,819

2. Cfic khoin du ttr thi chin!' a) Chang khoen kinh doanh 30/06/2020 01/01/2020

Tang gia tri ca phieu Tang Ging ty Dirge Viet Nam - CTCP (DVN) 0 283,624,800,000 Ceing ty CF Alphanam (ALP) 7,243,518,147 7,243,518,147 Ceng ty CF Phan Lan Nung Chay Van Dien (VAF) 1,385,836,600 1,385,836,600 Tang Ging ty CP Khoan va Dich vu Khoan Diu Ichi (PVD) 492,076,560 492,076,560 COng ty CF Nhua Bang NM (DNP) 49,445,997,910 49,445,997,910 Ngan hang Thirong mgi CO phen Ngoai thucmg Viet Nam 0 1,345,515,250

COng 58,567,429,217 343,537,744,467

Cdc rhuyit minh nay la hç5 ph4n Pt. dc Edo cdo tai chtnh. Trang 12

CONG TV CO PHAN SAM HOLDINGS nik 86 B 09-DN/IIN

Dan yi anti: Dling Viii Nam

THUYET MINI! SAO CAO TAI CHINH HQP NRAT

Quy 02 nam 2020

Diu tic gop vao don vi khac 30/06/2020 01/01/2020 Diu tu vao Gong ty lien kdt, lien doanh

Ceng ty CP Dinh vu Du Lich PhO Th9 503,563,272,922 555,646,862,340 Ceng ty CP DT vi PT Ha Tang An Viet 153,679,194,956 153,727,893,041 C6ng ty CP VLD Va VT Sam Cuerng 24,799,713,505 25,481,713,505 tang ty CP Capella Viet Nam 3,252,782,135 3,262,837,239

Cdng 685,294,963,518 738,119,306,125 DAu tu gap van vao don vi khac

Tong COng ty San xuat-Xuat nhdp khau Binh Duong-CTCP 398,400,000,000 398,400,000,000 Ceing ty CP DT va /CD Ha Tang Alphanam 13,500,000,000 13,500,000,000 Ceng ty CP Du Bch Buu Dien 3,000,000,000 3,000,000,000

283,624,800,000 T6ng Cang ty Dugc Viet Nam - CTCP (DVN) Cding ty CP Vietferm 500,000,000 500,000,000 COng ty CS phin Du tir Nganh nu& DNP (1)11P Water) 67,500,000,000 67,500,000,000

COng 766,524,800,000 482,900,000,000 Du pheing dau Ut (13,793,813,880) (169,787,073,560)

Phai thu khach hang 30/06/2020 01/01/2020 Ngin hn

COng ty CO phin Tan Doan Dau Tir Viet Phucmg 101,741,731,440 200,628,266,849 Cong ty CO Phan LEC Group 0 167,172,995,594 Ca nhan mua can he 52,960,208,835 53,582,312,806 Chi nhanh Cang ty CO phin Vin thding FPT 1,606,374,000 15,860,629,400 Tem doan Vin theng Quan del (Viettel Group) 0 7,094,310,300 Ofing ty Nha Trans Charter 690,140,000 Cong ty 77VHH San xucit thlremg mai Gia V( Tdy Nguyen 0 Cac khach hang khac 288,828,829,682 330,809,024,783 Ceng 445,827,283,957 775,147,539,732 Dal ban Ca nhan mua can he 24,505,161,647 25,017,561,373 Cdng 24,505,161,647 25,017,561,373

Phil thu khac

Ng/in hpn 30/06/2020 01/01/2020 Phai thu hgp dons ày thac, hgp uic du tir 475,786,912,345 358,421,979,197 Phai thu tir chuydn nhugng von 105,673,649,500 105,780,149,500

cuerc, kt quy 5,909,051,770 20,072,070,000 Phai thu ttr von gop hop tan kinh doanh - CONIC 20,000,000,000 20,000,000,000 Tam Cmg 51,574,998,696 8,536,881,405 LAI phai thu (3,480,452,491) (11,813,361,317) Phai thu cac khoan thud thue tai chfnh cüa nem hang A Chat. 333,800,489 415,618,997 CS Mc phai thu 5,162,500,000 Phai thu chi phf chi he Ging ty LEC Group (ay thac NK) 3,096,549,365 25,173,896,354 Phai thu tibn fly thac mua ca phidu Sam Cutmg 9,415,769,880 9,415,769,880 UBND tinh Lam ang - thud' dat 2020 1,282,154,790 Phai thu den TTPT Qiiy Dat Nhon Track (chi tra bi thtrang he dan) 150,096,089,000

Cdc ihuyir mink nay la 14 phan hip thanh cat lido cáo rat chink Trang 13

CONG TV CO PHAN SAM HOLDINGS ML. s4 B 09-DMIN

Dan vi Thing Itifi Nam

THUYET MINI BAO CAO TAI CHINH HOP NHAT Qzi.) 02 "Om 2020

Phai thu khac 21461,205,493 20,966,488,821 COng 841,349,728,837 562,131,992,837

DM Nth 30/06/2020 01/01/2020 UBND tinh Lam DOng 19,539,497,101 19,539,497,101 Ks, caw, ky guy 4,556,478,880 4,598478,880 Von Op HTDT 1,250,000,000 1,250,000,000 Pilaf thu khac - -

ging 25,345,975,981 25,387,975,981

Cclc thuyti mirth nay Id b phdln hap thanh cdc ado cdo tai chMh. Trang 14

CONG TY C6 PHAN SAM HOLDINGS Mau s6 B 0943N/HN

THUYET MINH BAO CAO TAI CHINK HOP NEAT Qui) 02 nam 2020 Dan vi tin/: Ddng vier Nam

Hang ton kho 30/06/2020 01/01/2020 Nguyen lieu, vat lieu 266,640,124,399 277,623,448,608 Bat Ong san dO dang 605,655,042 259,287,759,835 Thanh phAm 119,695,615,647 111,798,153,526 Chi phi san kinh doanh cl& dang 50,715,830,993 58,229,431,306 Hang Ma bit Ong san 21,717,986,467 -2,125,949,645 COng cv, dvng cv 4,431,190,905 4,026,042,367 Hang hod 95,250,198,515 70,561,709,074 Hang gin di ban 85,685,104 160,571,925 Hang mua dang di throng 0 27,330,132,726 Dv pilot-1g hang tan kho -464,233,384 (996,658,758) Gifi tri thuAn hang ton kho 558,678,053,688 805,894,640,964

Chi phi xay dvng der dang 30/06/2020 01/01/2020 Dv an khu nghi doting cao cep va san golf 139,871,116,942 120,108,255,031 Dv an nOng nghiep cOng nghe cao 73,898,890,089 53,039,512,093 Cac con trinh Ichac 4,123,764,303 1,566,808,051

Ceng 217,893,771,334 174,714,575,175

Tang, giant tai sin co dinh !Mu hinh (xem trang MI 23)

TM san ca djnh vo hinh

Khoan rave Quyan Mr dung dAt PhAn mem Khac Ceng

Nguyen gig

SO Mr du kt (01/04/2020) 43,484,939,916 5,148,132,433 697,830,000 49,330,902,349 Mua trong

Dan tu XDCB hoan thanh

Thanh ly, nhugng ban

Giam kliac

S6 dir mei kt (30/06/2020) 43,484,939,916 5,148,132,433 697,830,000 49,330,902,349

Gig trj hao men ley Ira

S6 Mr diu ks, (01/04/2020) 10,086,566,205 3,281,364,275 697,830,000 14,065,760,480 KhAu hao trong Icy 250,272,770 109,804,752 360,077,522 Tang Ichac

Thanh I, nhugng ban

Giam khac

só dir co6i kj, (30/06/2020) 10,336,838,975 3,391,169,027 697,830,000 14,425,838,002

Gig trj can Ii

S 6 chi dui kj, (01/04/2020) 33,398,373,711 1,866,768,158 0 35,265,141,869 S6 du cued k, (30/06/2020) 33,148,100,941 1,756,963,406 0 34,905,064,347

Cdc Mayer minh nay phdn hap thanh cdc Boo cda rdi chinh. Trang 15

CONG TY CO PHAN SAM HOLDINGS Mitt s6 B09-DN/HN

THUYET MINH BAO CAO TAI CHiNH HcfP NHAT Quji 02 nom 2020

Dan II Dong ViD Nam

Tang, giam al sin c6 djoh thuE tai chinh

Khogn !rime May auk, thitt hj COng

Nguyen gig

56 dir au ky 11,028,097,716 11,028,097,716 Mua Jai TSCD thue tai chlnb Tang 'chic

Tra Ii TSCD thue tai chinh

Giam khac

56 dir cuoi ky 11,028,097,716 11,028,097,716

Clé trj hao men My 14 S6 du dAu k9 1,529,401,905 1,529,401,905

Khau hao trong k9 275,702,443 275,702,443 Mua Ii TSCD thue tài chinh

Tang khac

Tra Ii TSCD thue tai chinh

Clam khac

S6 dir cad k, 1,805,104,348 1,805,104,348

GUI trj can Ii

SO du dAu k9 9,498,695,811 9,498,695,811 SO de cuOi kj 9,222,993,368 9,222,993,368

Tang, giim bit dOng sin dAu ttr

Khoin myc QuyAn sir dyng dAt Nita ctin v1 kien

trot BDS dAu ttr khic COng

Nguyen gig

S6 dir dAu kj (01/04/2020) 2,099,000,000 145,626,922,185 51,666,356,733 199,392,278,918 Mua trong Ic9

Tang khac

Thanh 19, nhtryng ban than) khac

SO du. cud' kj) (30/06/2020) 2,099,000,000 145,626,922,185 51,666,356,733 199,392,278,918

Gii trj hao men toy ke

SO du du ej (01/04/2020) 46,644,444 23,705,581,265 18,770,713,296 42,522,939,005 Khan hao trong kSr 11,661,111 855,512,757 559,030,569 1,426,204,437 Tang khac

Thanh 19, nhugng ban

Giam khlic

SO dir cu6i ks, (30/06/2020) 58,305,555 24,561,094,022 19,329,743,865 43,949,143,442

Gig trj con Ii

SO dir dOu kj (01/04/2020) 2,052,355,556 121,921,340,920 32,895,643,437 156,869,339,913 56 dir cuoi ky (30/06/2020) 2,040,694,445 121,065,828,163 32,336,612,868 155,443,135,476

II. Chi phi hi twat 30/06/2020 01/01/2020

NgAn hyn

Cong ow dung cu xuAt ding 2,013,313,382 3,131,462,541

Ctic thuyit minh nay te) b6 phan hap thank ode Belo cdo tai chink Trang 16

GONG TV CO PHAN SAM HOLDINGS Mu 14 B 09-DN/HN

Dan vj fink !Jong Viet Nam

THUYET MINI! BAO CAO TAI CHINH HOP NHAT Qlif 02 Wm 2020

Chi phi tra tnr6c non ban kit 2,467,491,575 3,534,002,061 COng 4,480,804,957 6,665,464,602

DM h@ n

COng cu, dung cu mat dung 5,119,889,922 8,888,595,357 Phi boa hong, mei gi6i 10,827,626,383 12,087,969,958

Chi phi thud dit 1,322,624,957 1,840,186,028 Chi phi tra truck dal hnn khac 5,834,543,955 4,431,330,180

COng 23,104,685,217 27,248,081,523

C uytt minh nay la hi) phan hQp thanh Se Edo cdo tai chink Trans 17

30/06/2020

01/01/2020

127,315,926,097 85,245,212,247

4,587,785,879 22,857,855,079

47,175,006,780 71,389,698,434

8,611,468,800 46,021,261,952

0 68,309,703,000

0 23,158,283,559

31,014,438,474 13,355,009,465

14,274,660,180 55,303,267,923

0 1,924,191,250 45,000,007,700

0 100,000,000,000

30,000,000,000 20,000,000,000

0 1800,007,200

1,458,333,330 2,500,000,000 901,384,200

310,339,011,440 511,864,490,109

17,500,000,000 17,500,000,000 2,771,801,764 2,771,801,764

20,271,801,764 20,271,801,764

30/06/2020 43,228,387,932 42,144,300,000

47,589,327,902

01/01/2020 85,176,080,010 78,229,220,256 41,977,812,600 40,291,866,450 19,521,269,400

4

33,586,955,513 58,031,983,483 166,548,971,347 323,228,232,199

30/06/2020 3,813,548,551 3,345,379,145 7,657,361,753 4,526,756,029

01/01/2020 4,423,702,801 2,087,014,871

371,378,655 2,141,718,686

19,343,045,478 9,023,815,013

CONG TV CO PHAN SAM HOLDINGS Han sa B 09-DN/HN

THUYET MINI! BAO CAO TAI CHINE HOT NHAT Qz0, 02 nom 2020

12. Vay va nq thud tai chinh

Vay ngdn hn

Ngan hang TMCP Ngosi Thvang Vidt Nam (VCB) Ngan hang TMCP Cling Thvcmg Vidt Nam -CN Nam Sai Gon_VND Ngiin hang TMCP Cling Thirang Vidt Nam -CN Nam Sal Gon_USD Ngan hang TNHF1 MTV HSBC Ngan hang TNHH United Overseas (UOB) Ngan hang SINOPAC -CN TP. HO Chi Minh_VND Ngan hang SINOPAC -CN TP. HO Chi Minh_USD Ngan hang INFIH MTV Standard Chartered_VND Ngan hang TMCP Vidt Nam Thinh Virceng - CN Thai HA - USD Vay ca nhan - Throng Thanh Trung Trai phieu - Cong ty CO phan Chang khoan Agribank Vay ca nhan - Tit Van Hai Ny thue tai chinh dai han dan han trA Vay cliii ddri hsn tra Vay khac

Cang

Vay Vay ngan hang Ng thud' tai chinh dai hsn detn han tra

Cifing

Phai trã nguni ban STX Corporation IMR Metallurgical Resources AG Pine Energy Pte. Ltd Mitsui & Co., Ltd Cong ty TWIN MTV Th8ng tin M3 CONG TV MIMI NAM TRI VIeT Cac ddi turang khan COng

Chi phi phi' tra ngin ban Chi phi lai vay Chi phi Upas L/C Chi phi xay &pig an an Chi phi phai tra kit

ging

Don vi tinh: Ddng Viet Nam

Cdc thuyei minlz nay la 80 pleat: hvp ihanh can Belo cdo ial chink Trans 18

hyi nhuan

30/06/2020 2,565,045,400,000

2,565,045,400,000

30/06/2020 256,504,540 256,504,540 256,504,540 256,504,540 256,504,540

01/01/2020 2,490,362,630,000

74,682,770,000 2,565,045,400,000

01/01/2020 256,504,540 256,504,540 256,504,540 256,504,540 256,504,540

CONG TY CO PHAN SAM HOLDINGS M8u só B 09-DN/HN

THUYET MINH BAO CAO TAI CHINH HQ'P NHAT Qui; 02 nam 2020

D07111 drib: Ddng Viet Natn

15. Phil WA !chic

Ngin hn Phái tra Upas LC

Phai tra hgp dOng Uy thitc, hurt tan dau tv Lai vay, lai FITDT phai tra Phi bito tri, bito hanh Nhan k guy, ky cage ngUn han C tire phai tra KY quyM chuyen nhvgng khoan dau ttr Phai tra khac

ging

30/06/2020 01/01/2020

365,584,763,102 413,600,189,861

1,166,500,000,000 832,500,000,000

66,436,467,495 40,852,554,794

20,523,460,757 19,475,868,408

3,361,530,332 9,877,159,863

1,372,031,029 3,209,531,029

5,000,000,000 5,000,000,000

517,914,870,217 8,459,610,263 2,146,693,122,932 1,332,974,914,218

Dai han Nhan ky quy, Icy cow dal hp Phiti tra khan

ging

9,921,353,790 6,756,037,147

9,921,353,790 6,756,037,147 16. Van chti s& hitu

Bang did chian hien dOng cita Van chti sir him (xem trang A 24) Chi fief vOn dau ttr cüa chil sir him

30/06/2020

01/01/2020

VOn gdp Ty to (%) Vdn au to dm rifle nu& - 0% Van g6p ct, Tong Ichac 2,565,045,400,000 100% COng 2,565,045,400,000 100%

gdp IO (%)

0% 2,565,045,400,000 100%

2,565,045,400,000 100%

Cac giao dich v vOn vitt cite chti sir Min và phan phai ca arc, chia Van du tv coa chit sa hint

Van gep ddu kj) Vain gdp tang trong kit Mn g6p cud! Icji

a phi& SO ca phieu clang ky ph& hanh Sa luvng c6 phieu Ha ban ra c8ng chOng

Co philu phd thong S6 itivng c6 phidu dang km hanh

Cdphiiuphd thong

MOnh gid cd phi& clang hat hank 10.000 clang/co phieu.

Cdc th tninh nay Id o phan hop thanh cdc Bdo cdo tat chink Trang 19

CONG TV CO PHAN SAM HOLDINGS Mau sá B 09-DN/11N

THUYET MINT! BAO CAO TAI CHINH HOP NHAT Qui, 02 nam 2020

Dun w Dfing Vit Nam

VI. THONG TIN BO SUNG CHO CAC KHOAN MçC TRINH BAY THONG BAO CAO /CET QUA HOST HONG KINH

I. Doanh thu ban hang va cung cap djch vy Doanh thu cung cap thanh ottani, hang hea Doanh thu cung cap djch vI

COng

Cdc khan gam frfrdoanh thu Chit khan thuong mai

Quy 02 tdim 2020 284,353,333,788 30,902,327,231

Quf 02 nam 2019 629,104,517,812 40,741,539,942

315,255,661,019 669,846,057,754

Qu9 02 nam 2020 22,401,536

Qu9 02 nam 2019

Hang ban bj tra Jai 16,705,967,679 821,738,072

Cang 844,139,608 16,705,967,679

Doanh thu than ye ban hang vit cung cap djch vy Qu9 02 am 2020 Quy 02 nam 2019 Doanh thu than cung cdp thanh phim, hang h6a 283,509,194,180 612,398,550,133 Doanh thu thuan cung cip djch vu 30,902,327,231 40,741,539,942 ging 314,411,521,411 653,140,090,075

GM von hang ban Quy 02 nam 2020 Qu9 02 nam 2019 GM von cung cap thanh pham, hang h6a 276,710,917,930 563,763,982,704 Oki von dm djch vu cla cung cap 27,217,206,385 29,377,220,211 COng 303,928,124,315 593,141,202,915

Doanh thu hoyt dOng tâi chfnh Quy 02 nam 2020 Qu9 02 nam 2019 Lai tier) gui, tin cho vay 4,352,757,628 1,891,747,411 C6 Mc, Igi nhuan dime chia, lai Mn c6 phi6u, thanh 19 du tu 3,622,173,363 Lai chdnh Itch t gia 1,627,565,481 756,243,417 Lai ban cac khoan dAu ttt Doanh thu haat Ong tai chinh khan 16,438,357 16,238,903,811 gag 5,996,761,466 22,509,068,002

Chi phi tai chink Lai Hen vay 1.43 chenh Itch t9 gid

Quy 02 nam 2020 6,176,891,966 3,453,868,568

Qu9 02 nam 2019 33,415,757,188 3,200,601,920

Chi phir(hoan nhap) dv phong chang khoan kinh doanh, tOn th du tu -148,557,794,140 9,148,133,523 12 do thanh 19 cat khorm datt tv 0 22,034,649 Chi phi tai chfnh khac 53,052,872,754 393,804,637 COng (85,874,160,852) 46,180,331,917

Thu nap khac Qu9 02 nam 2020 Qu9 02 nam 2019 Tien phat thu dugc 371,079,702 441,882,807 Cac khoan khac 451,531,162 3,134,190,646 Calm 822,610,864 3,576,073,453

DOANH.

Cdc Ihuyit mirth nay ia b0 phan hing thanh cdc Bdo cdo tai chink Trang 20

CONIC TY CO PHAN SAM HOLDINGS meu s6 B 09-DN/I161

THUYET MINH BAO CAO TAI CHINH HQ*13 NHAT Qv) 02 nelm 2020

Dan vi %Inn: Dang VII Nam

Chi phi khac

Cac khoan bi phut

Cric khoan khac

Ceng

Qu9 02 Ram 2020

289,193,898

416,831,120

Qat 02 Liam 2019 595,407,833

443,255

706,025,018 595,851,088

Chi phi ban hang Ira chi phi quan I doanh nghiep Qu9 02 main 2020 Qu9 02 nam 2019

Cac khoan chi phi Wm hang phat sinh trong ky 8,638,407,117 12,202,466,096

Cac khoan chi phi quart 19 doanh nghiep phat sinh trong 25,400,313,102 19,866,724,357

COng 34,038,720,219 32,069,190,453

Chi phi sAn tat, kinh doanh thee yiu t6 Qu9 02 WW1 2020 Qu9 02 nam 2019

Chi phi nguyen lieu, vat lieu 422,089,311,661 427,736,727,853

Chi phi nhan cong 22,795,113,574 25,972,775,127

Chi phi khiu hao tai san c6 drnh 8,648,865,584 14 725,217,140

Chi phi Itch yr, mua ngoiri 24,545,521,683 52,867,624,408

Chi phi !Mac bang tin 5,478,412,252 6,769,563,885

Gang 483,557,224,754 528,071,908,413

Chi phi thut thu nhOp doanh nghitp hiOn hanh Qu9 02 nam 2020 Quy 02 nam 2019

Chi phi thu e thu nhap doanh nghiep hien hanh 915,465,315 7,242,200,748

LAI ar ban tren cO phitu Qut 02 nibn 2020 Quf 02 nam 2019

Lqi nhuan ic6 Man sail thud thu nhtip doanh nghitp 5,384,183,999 3,232,820,497

Lqi nhutin hoc 16 phan b6 cho có tong sir U.° cO phieu pile thong. 5,384,183,999 3,232,820,497

Co phieu co tong dang km hanh binh quan trong ky (*) 256,504,540 249,036,263

Lai co ban bin a phitu 21 13

VIIINHONG THONG TIN KHAC

I. COng cu titi chinh

Quart 19 rid ro tAi chinh

Tong quan: Cac Joni rUl ro tai chinh ma COng ty phai del mat do vie° sir dung cdc c6ng cu tai chinh la:

- Rili ro tin dung

- Rid ro thanh khoan

- Rill ro [hi truing

Rai ro tin dung

Rai ro tin dung IA rid ro ma doi tac se khOng thuc hien eac tighTa vu cUa minh thee quy dinh cem met ding cu tai chinh hodc hop (tang khach hang, din den tOn Met a tai chinh. COng ty c6 raj ro tin dung tir cac hot deng kinh doanh cUa minh (cher you dal veri cac lchoan phai thu khach hang) a tit hoat clang tai chinh caa mirth bao gOm

ca hen gen ngan hang a cac cong cu tai chinh kirk.

gin ngdn hang Vil Mc khodn twang throng tan

Phan lem tien gui ngan hang dm COng ty dugc gin ti cac ngan hang 16n c6 uy tin er Viet Nam. Gang ty nhan

they mem de tap flung rUi ro tin dung di yen hen mai ngan hang la [him.

Cdc rhuyir minh nay la bq phan hqp ihanh cac Edo So Mi chin/i. Tnmg 21

CONG TY CO PHAN SAM HOLDINGS Mau se B 09-DN/HN

THUYET MINH BAo cAo TAT cnirai HQ? NHAT Quy 02 ntbn 2020 Don vi tinh: Dang VW Nam

Phil? thu Wen hang vd cdc khodn phdi thu khdc

Viec quan Ij rai to tin dung khdch hang Gila Gong ty dua hen clic chinh sach, tha tuc va quy Utah kiem scat caa Cdng ty c6 lien quan den viec quan l nil ro tin dtmg khach hang.

Cdc Mick phai thu khach hang chua tra [hinting xuyen dirqc theo dOi. Cac phan tick ve khit nang lap du phOng &pc [hoc hien [al ngay lap bac cao tren Co se, timg khkh hang dei vai cac khitch hang 16n. Ti-en co set nay, Cemg ty kh6ng co nal ro tap trung ye tin dyng.

c. ROI ro thanh khoin

Rai ro thanh khoan la rid ro COng ty gap the khan trong viec dap Ling các nghia vu tai chinh do tinh Mang thieu von. Rai ro thanh khoan cast Cang ty phat sinh chit yeu do khong tucmg Ming trong ck Icy han caa tai sin tai chfnh vi the khoan phai tra tai chinh.

COng ty giam sat rid ro thanh khoan bang viec duy trl ty 1 tin mat va ck khoan tucmg throng tien 6 mac ma Ban Gam dem cho la da d ho fro tAi chinh the cac hoat ging kinh doanh cast COng ty vi d gum [hien anh Song cUa nhang thay d& cac bang hen.

Viec quan rid ro tin dung khach hang dm Con ty dtra ten cac chinh sach, tha ttic vi quy trinh kiem soat can Cong ty c6 lien quasi den viec quan l rai ro tin dung khach hang.

Theng tin then ban die han cUa ng phai tra tai chinh mkt Cang ty dim tren min gid ttj thanh tam clum chi& khan thee hop Jong nhu saw

M. 01 nam trer xuAng

Th.01 nant d0n 05 nam COng

St cuti ky 2,688,286,598,656 31,706,788,606 2,719,993,387,262 Cac khoan vay 313,110,813204 17,500,000,000 330,610,813,204 Phil tra ngutri ban 665,048,971,347 4,285,434,816 669,334,406,163 Ngutri num tra tin Dirac 23,247,600,217 23 247,600,217 Chi phi phiti tra 19,343,045,478 19,343,045,478 Phil tra khac 1,667,536,168,410 9,921,353,790 1,677,457,522,200

Sift dau kj, 2,228,488,123,245 31,662,555,300 2,260,150,678,545 Ck khoan vay 511,864,490,109 20,271,801,764 532,136,291,873 Phai tra !wed ban 323,228,232,199 4,634,716,389 327,862,948,588 Nguai mua tra titn Intik 42,372,856,693 42,372,856,693 Chi phi phai tra 9,023,815,013 9,023,815,013 Phil trit khdc 1,341,998,729,231 6,756,037,147 1,348,754,766,378

Cong ty cho rang mire de. tap thing rai to dti vdi viec tra no la that). Cang ty c6 kha nang thanh Man cac khoan ncr den han Ui dong tien hr hot dOng kinh doanh vi tien thu t& cdc tai sin tai chinh at) ban.

Cdc thuyit mirth nay Id ha phan hap Manila& B4o cdo 141 chink Trang 22

CONG TY CO PHAN SAM HOLDINGS nth s6 B 09-DN/HN

THUYET MINH BAO CAO TAI CIHNH HOP NHAT Qui 02 Mm 2020 Dan vi link Bong pet Nam

Rai ro thj trarang

Rai to thj tratmg là nil To ma gia trj hop ly hoac cac luang tin trong ttrang Igi dm ming cu tai chfnh se bien deng theo nhang thay dad cüa gia [hi twang. Rai to thj trutmg bao gem 3 loai : Rai ro ngoai te, reti ro lAi suit va nal ro y1 gia khac.

Rai ro ogogi

Rai ro ngogi te IA rai to ma gia trj hap 19 hoc cac lung den trong [yang Ii caa cang co tai chain se bien dOng theo nhang thay dal caa ty gin hisi deal.

Cong ty quail 19 rai ro ngogi t bang cach xem xet thj truang hien hanh th do kien khi Gang ty lap Ice hooch cho cac giao dick trong thong lai bang ngogi te. Cong ty giam sat cac ti/i ro del veri cac tài san va nq phai tra tai chInh bing ngogi

Rai ro !di sulk

Rai to Mi matt la nil to ma gia trj hop ly hoac cac hieing tien trong tucmg lai Goa met ceong cg tal chnth se bien ging do thay del lAi suit thj twang. Rai no ve May dei lai suet thi truemg caa Gang ty chü yeu lien quan den cac khogn tien gdri ngin hen, cac khoan vay.

COng ty (man 19 rid ro Ii suit bang cach theo dal chat che tinh h1nh thj tnrang c6 lien quan d xac djnh chinh sach Ili suit hop 19 c6 loi cho the mgc dich quan 19 giai ban rai ro caa COng ty.

Cong ty kh6ng [hoc hien phin tfch dia nhgy Hai vai Mi suet vi rut ro do thay dai mi suit Mi ngay lap bet° ono la khOng dang ket hoac no phai tra tai chinh c6 lai suit co djnh.

Rtii ro vgid kink

Rai ro v gia khac la rai ro ma gia Id hop ly hoac cac luong hen trong tuong lal cUa met gang cci tai chfrib se hien Ong theo nhCmg thay Hai caa gia thj tnrang ngoai thay del cim I ai suit va ty gia hei doai.

Cac c6 phieu do calm ty dim gia cia the bi anh Sang bOi cac raj ro ve gin trj tuang lai cart ma phieu dau tu. Gang ty quan 9 riM ro ve gia ea phieu bang cach thiet lap ham mire dau tv va da dgng h6a danh mgc dhu tu.

Gia trj hop ly

Cong ty chtra xac clinh &RN gia trj hap 19 caa tai san tai chinh va cOng no UV chInh ti nthy kat thac ky Ice toan do thOng tu 210/2009/TT-BTC do Be tai chinh ban hanh ngay 06/11/2009 ding nhv cac guy dinh hien hanh chua c6 huemg din cti the ve viec xac dinh gia trj haply cUa cac tai san tai chfith va cang nq tai chlnh. ThOng tu 210 thing yau cat, áp dung Chuan muc bao cao tai chInh Quee te ve viec binh bay beta cao tai chInh th thuyet mini thong tin dOi viii corm cg tai chInh nhtmg khong dua ra htremg din Wang throng cho viec etanh gia ghi nhan cang cu tai chinh bao gam ca áp dung gia trj hop 19, nham ;MD hop vai Chttin mgc bao cao tai chInh Qu6c 4.

2. Thong tin ve boat Mang lien tyc

Trong nam [Ai cinnh, khong c6 hot Ong hoac str kien phat sinh nao c6 anh hating dang ke den kha nium hog &Mg lien hic cüa Ceing ty. VI vay, Bao cao titi dila cüa Cong ty &roc lap tren ca se, gia djnh C6ng ty se hoot Chang lien we.

Cdc 'buyer minh nay la b6 ph (211hcp thanh Sc Bd., cdo thi chinh. Trong 23

14 Thj Nha Firth Vo NU TU Anh

GONG TY CO PHAN SAM HOLDINGS

Mu se B 09-DNAIN

THUYET MINK BAo cAo TAI CHINK HOP NHAT lj 02 ?lam 2020

Dan 14 tinh: thing Viet Nam

3. Thong tin so sink

86 lieu so sanh la s6 lieu tan Bdo cao tai chit% hqp nhát get than ngay 31/12/2019 da dupe Gong ty TNHH Ernst & Young Viet Nam kiam todn.

Tp.HCM, ngiry 22 thong 07 nom 2020 Ngnari 10p

KE twin truarng Clam Clec

Cat Muytt minh nay M bt, phdn kip thanh cdc ado cda tai chinh. Trang 24

ONG TV CO PHAN SAM HOLDINGS

THUYET MINU BA() cAo TAI CHINH HOP NHAT Quji 02 nam 2020

7. Titi sin ci dinh hiru hinh

Mu s6 809- DN/FIN

DOI, vi tinh: Ddim Viet Nam

Khoan myc NM' cira, vat Min frac Miy mac, thiet hi Thiet 131 van piling Pluton tiyn In tai Khac Cyng

Nguyen gii

SO du din kr (01/04/2020) 764,488,482,932 431,893,802,605 4,652,827,136 57,765,638,400 569,741,220 1,259,370,492,293 Mua trong kSi 414,366,295 3,315,241,182 3,729,607,477 Dau tu XDCB haat] thanh Tang khic

949,292,513 949,292,513

- Thanh Ii', nhugng ban

Gam khac 2,472,115,091 2,472,115,091

SO dir cad Id (30/06/2020) 764,488,482,932 433,257,461,413 4,652,827,136 58,608,764,491 569,741,220 1,261,577,277,192 Gii tr. hao mon lily ke

SO du diu ky (01/04/2020) 132,354,260,852 367,037,564,114 3,092,339,923 37,688,300,487 189,686,670 540,362,152,046 1ChAu hao trong 1(1

Tang khac 5,601,557,538 5,381,968,107 80,448,118 1,276,645,176 27,808,551 12,368,427,490

- Thanh IS,, nhtrgng ban Giam khitc

2,059,935,954 2,059,935,954

SO dir cut' kt (30/06/2020) 137,955,818,390 372,419,532,221 3,172,788,041 36,905,009,709 217,495,221 550,670,643,582 Gia tri con Ii

Si dir din ky (01/04/2020) SO

632,134,222,080 64,856,238,491 1,560,487,213 20,077,337,913 380,054,550 719,008,340,247 du cuid kt (30/06/2020) 626,532,664,542 60,837,929,192 1,480,039,095 21,703,754,782 352,245,999 710,906,633,610

Cdc Thayer minh nay la bo phdn hvp thank car Bdo cdo tat chink'

CONG TV CO PHAN SAM HOLDINGS Mu st B 09-DN/HN

THUYET MINI! BAO Cik0 TAI CH1NH HOP NFIAT Qui 02 nam 2020

16. Vim chfi s& him

Dan vi Djng Viet Nam

A. a. Bang Mil! chieu b. en cria Vim chfi see him

Khoin muc ThOng Orr VOn gop vim c6 plain

Von khric cfia chfi sit Meru

Quy dau fir phit triin

Loi nhufin sau thue COng

SO du dirt kir (01/04/2020) 2,565,045,400,000 15,081,857,924 12,056,937,705 96,420,686,660 2,688,604,882,289 Lug nhufin sau thud trong kjt Phan ph& cáo quy Trich guy khan thuemg, ohne 10 Phat hanh ct phi6u Tang khac Giam khac

(15,487,500) 5,384,183,999

(5,813,796,514)

5,384,183,999 (15,487,500)

(5,813,796,514)

SO du etc& lit (30/06/2020) 2,565,045,400,000 15,081,857,924 12,041,450,205 95,991,074,145 2,688,159,782,274

Qic Maya minh My lei be phen ho Mani: cat Sao So ten chinh