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CONG TYcO puAN cAr Lor
Miu: CBTT/SGDHCIVI-02
qQNG HoA XA HQI CHT NGHIA VIET NAMDQc l$p - Tg do - H4nh phric
56: 5J /cpcL-TcKTV/v C6ng b6 th6ng tin.
TP. IIo Ch[ ]uIinh, ngdy )g thdng 0l ndm 2019
CONC BO THONG TINTR0N coNG THONG rrN DrpN TU'cUA
UY BAN CHING KHOAN NHA NIIOCVA
scl clqo DICH CHLING KHOAN TP.HCM
Kinh grii: - r'J3n'.?J;:f#?ilXxi!1fi.*
- Ton t6 chric : coNc Ty Co PHAN CAT LOL- Ma chung kho6n: CLC- Dia chi tru sd chinh: Khu CN CAtLai (CUm 2), Duong D, P.Thanh My I gi, Q.2, Tp.
HCM.- DiQn tho4i: (028) 37421118.- Fax: (028) 37420923.- Nguoi thpc hiQn c6ng b6 thdng tin: 6ng Bui T6n Hod.
Chric vp: Gi6m d6cLo4i th6ng tin cdng b6 : g dinh k! n bdrt thuo'ng Z Z+n I theo yOu cAuNQi dung thdng tin cdng b6:
- 86o c6o tdi chinh Quy 4 nam 2018 (dinh kdm)- BAn gi6i trinh biOn dQng lgi nhuQn Quy 4 ndm 2018 so vdi cung kj, ndm trudc
(dinh kem)
O6i vOi trudng hqp thay d6i, thay th6 thdng tin di cdng b6, cin n\u rd nguyAn nhilnthay cl6i hofrc thoy ftA. Kh6ng c6
Ly do: Kh6ng co
Thdng tin nay d5 dugc cdng bd trOn trang thdng tin diQn tri cta c6ng ty vdo ngdyl0l 12019 t4i duong d6n: httpl//wwly,catl,oi.com.vp
cam k6t c6c th6ng tin c6ng b6 tr6n rl6y ld dung sp th4t vd hodn todn chiu tr6ch nhiQmI ^. .
truoc ph6p lu4t v€ nQi dung c6c thdng tin dd c6ng bo./.
Noi nhQn :- Nhu'tr€n;
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Don vi: cdNc TY CO PFrAN cAT Lo-rDja chi: 934 D2 Du'd'ng D, l(hu CN Cft Ldi,P.Th4nh Mi Lgi, Q2, TP.HCM
Bi€u s6 B0lq-DN
nANc cAN Dor KB roANTgi ngdy 3l thdng I2 niim 2018
Dttu v! tlnlt:
TAI SANMASO
THUYETN,IINH
so cuor r(\' SO DAU NAM
co
I 2 4 5
A-TAI SAN NGAN HAN (100=110+120+130+140+150)
L Ti6n vd cdc l<hodn tu'o'ng du'o'ng tidn
1. Tien
2. Cdc khodn tucrng duong ti€n
II. Df,u tu'tAi chinh n96n hgn
I . Chi'ng kho6n kinh doanh
2. Du phong giAm gi6 clrring l<ho6n lcinh doanh(*)^ ^: ! ,- .i3. Ddu tu'nbnr giii d6n ngdy ddo hqn
Ill. C6c l<horin phii thu ngin hgn
l. Phai thu ngin h4n cua kh6ch hdng
2. Tra truoc cho ngrroi bdn ngdn hqn
3. Phai thu nQi bQ ngan h4n
4. Phai thu theo ti€n dQ k6 hoach ho. p d6ng xay dqng
5. Phdi thu vd cho vay ngin h4n
6. Phai thu ngdn h4n khdc
7. Dil phong phai thu ngan hqn l<h6 doi (*)
8. Tai san thi6u cho xu' l!IV. Hdng t6n l<ho
l. Hdng t6n kho
2. Du'phong giam gi6 hdng t6n kho (*)V. Tii srin ngin h3n khdc
I. Chi phi tra truoc ngin n4n
2, Thu6 GTGT du'oc kh6u tril3. Thu6 vtr cdc l<ho6n kh6c phai thu Nhir nu'6c
4. Giao dich mua b6n lpi tr6i phi6u Chinh phu':). I ar san ngan n?n Knac
B- TAt SAN DAI HAN (200:210+220+230+240+250+260)
l. Cric khodn phrii thu dii h3n
l. Phai thu ddi han cua l<hdch hdng
2. Tra truoc cho ngu'o'i bdn ddi hqn
3. Vdn kinh doanh o don vi trr;c thuQc
4. Phai thu noi b0 ddi han
5. Phei thu vO cho vay ddi hqn
6. Phai thu ddi han kh6c
7. Du phong phrii thu ddi han kh6 ddi
Il. Tdi srin cO Alnn. : ,. , , -I . I ar san co 0rnn nu'u nrnn
- NguyOn gi6
- Gi6 tri hao mon lUy k6 (*)
2, Tdi san cCr dinh thuO tai chinh
- Nguyen gi6
r00
il0l|l|2120
t2lt22
123
r30
t3t132
r33
134
tJ)r36
137
r39
140
r4r
t49r50
r5l152
t)J154
155
200
210
2tl212
ztJ
214
2t5216
219
220
221
222
z L-)
224
225
4
-5
6
'7
8
l0
It
9
9s4.77 4.009.239
I 10.828.837.,165
3 0.82 8.83 7,465
80.000.000.000
382.276.094.544
37 | .300,699 .67 1
r0.535.588.340
439,806.533
458.162,460.932
458.162,460.932
3.s06.6r 6.298
3.447,515.858
59.100.440
58.811.963.il73.320.000.000
3,320.000.000
4r.269.269.26035.8r0.648.7t0
597.192.051.454
(56 | ,381 .402.744
684.459.979.966
r2.397.857.643
12.397.857.643
r68.631.r32.999
I 67,038. 130.728
r .548.950. r 88
44,052.083
50r.598.740,036
501 .598.740.036
r.832.249.288
95.791 .559
3.320.000.000
74.467.753.123
68.795.5 88.980
5 8 8.3 73 .663 .782
(5 r9.578.074.802
- ci6 tri hao mon liy kii (*)I -, ,
3. TAi san cd dinh vd hinh
- Nguyen gi6
- Ci6 tr! hao mdn lfry k6 (*)lll. B6t dQng srin ttAu tu'
- Nguy€n gi6
- Cid tri hao mon lDy k€ (*)lV. Tii sdn dti'dang dii hgn
l. Chi phi san xu6t, kinh doanh do dang ddi h4n
2. Chi phi xdy dpng co bAn do dang
V. Diu tu'tAi chinh dii h4n
I . DAu tu viro c6ng ty con^ ^l2. Ddu tu vAo c6ng ty li6n doanh, li6n kdt
3. DAu tu'gop v6n vdo don v! khdc
4. Du phong dAu tu'tdi chinh ddi hen (*)- ^: : ,- -:5. Ddu tu'nam giil den ngdy d6o han
Vl. Thi srin dii h4n l<hdc
L Chi phi trd truoc ddi hpn: .l2. I ar san thue thu nhao hodn lai
3. Thiet bi, vAt tu', php tilng thay th6 ddi hqn
4. Tdi srin ddi han kh6c
TONG CQNG TAr SAN (270:100+200)
C- Nq PHAI TRA (300=310+330)
l. Ng'ngin h4n
|. Phai tra nguoi bdn ngin han
2. Nguoi mua tra ti€n truoc ngin hqn
3. Thu€ vd cric khoan phdi nQp Nhd nudc
4. Phai trd ngu'oi lao dQng
5. Chi phi phAi trri ngdn h4n
6. Phai tra nQi b9 ng6n hpn
7. Phai trd theo ti6n dQ k6 ho4ch hgp d6ng xdy dr;ng
8. Doanh thu chua thU'c hiQn ngan h4n
9, Phei tr6 ngdn han kh6c
10. Vay vd no thue tdi chf nh ngdLn hqn
I l Du phong phai trd ng6n hqn
12. Qu! khen thu'ong, phirc lqi'r n -,r, IrJ, Quy ornn on gra
14. Ciao dich mua b6n l4i tr6i phi6u chinh phu
Il. N9'dii h4n
I. Phai tra nguoi ban ddi han
2, Nguoi mua trd ti6n tru<rc dai han
3. Chi phi phai tra ddi hqnl{4. Phar tra nol bo ve von kinh doanh
5. Phai tra n6i bd dai han
6. Doanh thu chua thr;'c hiQn ddi han
7. Phai tra ddi han kh6c
8, Vay vd ng thue tdi chinh ddi han,.: , I ri,
'.r. l rar pnleu cnuyen qor
10. C6 phi6u u'u ddi/.,
I l. Thud thrr nhiip hodn lai phai tra
226
227
228
229
230
231
232
240
241
)4)250
2il
252
253
254
255
260
zol
262
zo -t
268
270
300
3r0
3|312
3r3
314
315
3r6
Jt I
3r8
3r9320
321
322
JZJ
324
330
JJI
332
333
-)-)+
335
336
JJ I
338
339
340
341
l5
l617
r9
20
_s.45 8.620.5 50
17.532.562.299
(12.073.941 .749)
822.693.857
822.693.857
r 3.400.000.000
r.0r 3.585.972.3s6
376.849.828.044
376.849.828.044
121.806.214.529
24.654.494.569
15.406.70t,243
242.041.128
1.095.232.953
204.1 20.30 | .908
9,524.841 .7 | 4
5.672.164.143
t7.370,929.799
(r r.698.76s.6s6)
40. | 09.552
40.109.s52
| 3.400.000.000
329.657.712.149
329.657.772.149
79.698.737.535
| ,000.000
t5.433.638.982
13.627.638.164
173.386.710
2.042,894.880
210.t77.063.918
8.503.4 r r .960
Lri
'HliY,L.t
a,
NGUON VONTHUYET
MINH SO CUOI KV SO DAU NAM
12. Dr,r' phong phrii tr6 ddi h4n
1 3. Qu! ph6t tri€n khoa hgc vir c6ng nghQ
D- VON CHIJ SO HU'U (400=410+430)
l. Viin chii s<i' hii'u
I , V6n g6p cua chi so hfr'u
- CO ptriOu ph6 thong c6 quy0n bi,5u quyt5r
- C6 phi€u uu ddi
2. ThEng du'v6n c6 phAn
3. Quydn chon chuy6n d6i tr6i phi€u
4. V6n kh6c cua chu so hfi'u
6, Ch6nh lQch danh gi6 lai tdi sAn
7. Chenh lech ri gi6 h6i dodi
8. Qu! ddu tu ph6t trien
), Qu! h6 trg sbp x€p DN10. Qu! khiic thudc v6n chu s<r h0'u
I l. Loi nhudn sau thu6 chua phdn ph6i,t- LNST chua phdn ph6i lfry kd d€n cu6i kj, tru'oc
- LNST chu'a phdn ph6i kj, ndy
12. Ngu6n v6n dAu tu'XDCBIl. Ngu6n l<inh phi, qu! kh6cl. Ngu6n kinh phi
Ngu'd'i lf p bi6u KG to6n tru'ong
342
343
400
410
636.136,141.312
636.736.144.312
262.075.830.000
262.075.830.000
64.847 .400 .000
164.767.001.205
145.045.9r3.107
22.7 | 5.579,492
r22.330.333.6 r5
446.030.070.492
446.030.070.492
131.038.300.000
13 r.038.300.000
(286.000.000
r60.834.628.823
t54.443.14t.669
48.202.655.060
t06.240.486.609
77s.687.842.641
4tl4lla4t lb412
413
414
415
416
417
4t8419
420
421
42la
42lb422
430
431
432
440
Li6u Phu'6'c Tinh
ndm20l9
cdalc ry
Nguy6n Dri'c Huy
tt{6u so R 02a-DNDon v!: CONC TY CO PIIAN cAr l,qlDin chi: 934 D2 Du'd'ng D, l{hu CN Ctit l,:ii,P.'lh4nh N'li, l,a'i, Q2, 1'P.llCl\{
nAo cAo Idr QUA I{oAr DQNG KINH DoANHQUV IV NiM 2ols
DVT: D6rtg
Chi ti6uN{e
tso
Th uy6tminh
Quj l\/ Lny k6 ti'tliu nIm cltin cu6i quf niry
NIm na'r, NIm tru'6'c NIm nav NIm tru'6'c
2 3 4 5 6 '7
l. Doanh thu b6n hdng vd cung c6p dich vp
2. Cdc l<hoirn gianr trr)r doanh thu
.3. Doanh thu thuin vii bdn hAng vA cung
cAp rlich v\t (10=01-02)
4. Cid v6n hdng bdn
5. Lg'i nhuin gQp vG Udn hing vir cung cdp
dich vr.r (20=10-ll)
6. Doanh thu ho4t dQng tdi chinh
7. Chi phi tdi chinh
- 7'rot'rg d6 Chi phi ldi vay
8. Clhi phi bdn hdng
9. Chi phi quan l1i doanh nghiQp
10. Lqi nhuAn thuAn tt'ho4t ttQng kinhdoanh | 30= 20+(21 -22)-(25+26)l
I l. l'hu nh4p kh6c
30
ll
J/.
40
50
5l
52
0l
02
t0
|l
20
2l
22
23
25
zo
60
10
7l
25
26
21
28
LJ
24
29
30
33
3l
623.637 .1'79.9t0
623.631.119.9t0
529.836.056.272
93.80 r.l23.638
3. I 89.046.509
6,122.728.541
2.051638.125
8.367.303.327
21 .67 | .984.616
54.828. | 53.663
7.736.427.150
7.680.549.554
55.877.596
54.884.031 .259
| 2, r 34.867,808
42.749.163.451
t.482
|.482
485.486.557.576
48s.486.557.576
4|9.845.r63.888
65.64 | .393.688
249.864.001
8. r48.258.209
3 t26.124.563
9.593.828. I l5
18,5 | t.l27.l l5
29.638.044.250
12.809.7 54
72.809,7s4
29.7l0.854.004
'7.684.228.22s
22.026.625.119
r.017
|.0r7
2.0'70.206.46'7.310
2.010.206.461.310
| .7 56.7 | | .590.530
3r 3.494.876.780
4.6t9.246.435
26.331.622.238
7.699.721 758
30,139.142.293
74.296.829.153
| 86.739.929.531
8. r8 r.336.538
7.80 r.293.356
380.043. I 82
187.119.972.113
3 8.5 82.056.098
I 48.537.9 l 6.61 5
).4 /t
< ,111
t.833.5 | 5.150.'7'73
| ,813.5 r 5. rs0.773
| .516.543.222.43(\
256.97r.928.343
I .67 r .730.628
-.r3,859.017.846
t1.982 906.778
I3.3 79.3 88.008
5'7.732.021.139
| 33.673.231.978
r.l r2.973.519
8.025.45 5
l.t04.948.064
I J,1.978. I 80.042
28.'131.693.433
106.240.486.609
4,903
4.903
Ngdr l4 thdng, 0l ncint 2019
Ngu'd'i l6p biiiu K6 todn tru'6'ng
Nguy6n Dt'c Huy Li6u Phu'6'c Tinh
Do'n v!: Coltlc TY CO PHAN CAT Lgl,Dia chi: 934 D2 Du'd'ng D, l(hu CN Cdt L6i, P.Thanh MfLg'i, Q2, TP.IICM
N,tiu s6 B o3a - DN
BAo CAo LUU CHUYEN TIEN TE(Theo pttu'o'ng ph(tp girin fiAp)
Tqi ngdy 3I/12/2018
Donfit[nh:vND
CHI TIEUMA
SO
Thuy6tminh
Lu! ki5 tir dAu nIm eli5n cuiii quf niy
NEm nay Nim trudc
I ) 3 4 5
I. Lu'u chuyGn tiijn tir ho4t clQng sdn xu6t, kinh doanh
l. Loi nhu6n trudc thu6:!1
2. Didju chinh cho c6c khodn
- Khdu hao TSCD vd BDSDT
- C6c kho6n du'phong
- Lai, 16 ch€nh lqch tj' gi6 hdi do6i do drinh gi6 l4i c6c' .;
khoAn mlrc ti6n tQ c6 g6c ngo4i tQ
- Lai, 16 til hoat dQng dau tu- Clri plti lai vay
- C6c kho6n di6u chinh kh6c
3. Lqi nhu4n tir ho4t tlQng kinh doanh trudc thay tl6i
^,von lu'u ogng:- Tdng, giArn cac khoAn ph6i thLt
,i- Tang. gidrn lrdng t6n klto
- Tang gi6m c6c khoAn phdi trd (kh6ng k6 ldi vay phai trd,
thLr6 thu nhap ph6i nQp)
- TAng giArn chi phi tr6 tru'6c
- Tdng gidrn c1rt1B t!qt! kinh doanlr
- Ti6n ldi vay dd trdL
- Thud thu nlrAp doanh nglriQp dd ndp
- Ti6n thu kh6c ti' ho4t dQng l<inh doanh
- Ti6n chi khdc tir hopt dQng kinh doanh
Luu chuy6n thuin trihoSt tlQng srin xu5t kinh doanh
II. Lu'u chuy6n ti6n tir ho4t iIQng cIAu tul. Ti0n chi c16 mua sdm, xAy dung TSCD vir c6c TS ddi
han kh6c.
2. Tidn tlru tu'thanh ly, nhu'orrg b6n TSCD vd c6c TS dai
h4n khdc,
3. Ti€n chi cho vay, mLta c6c c6ng cr,r ng c0a do'n v! kh6c.
4. Tien thLr hoi cho vay, b6n l4i cd:c cdng cr,r ng cira don vi
kh6c.
5, Ti6n chi ddu tu'g6p vdn vdro don vi khiic,
6 Ti6n thu hdi dAu tu g6p v6n vdo don vi kh6c,- -.17, Ti6n thu ldi cho vay, cd tit'c, vd lgi nhu4n dugc chia.
0l
02
UJ
04
05
06
07
08
09
l0
ll
t2iaIJ
t4
l5
l6t720
21
22
z-)
24
25
26
21
r87.119.972.713
42.353.9t6.219
(308.37 r .675)
(2.724.164.696)
7 .699.721 .7 58
234.r4r.074.3r9
(211.961 .61 0.2s6)
43.436.279.104
48.0 r6.8 t 0.560
(3.3s r .7I 8.299)
(7.631.067.340)
(34.13 r .4 r6.s 1 s)
53.000.000
(8.893.21 4.04 I )
59.612.137.532
(9.e38.0 r 6.661)
7.250.000
2.'716.914.696
134.978.180.042
42.429.876.446
44.264.171
350.672.2t3
14.982.906.778
( 1 8.03 r .996.0 r9
453,800,000
5.863,600.000
18t.927 .781
192.785.899.656
3.082.782.t56
(34.'77 4.40s.308)
28.854.322.145
(s0.822.
(1s.0s0,63r.
(31.122.124.
s0,700.
(t \ .412.4s3.
13t.763.266.882
CHI TIEUMESO
Thuytitminh
Lrri k6 tir ttAu ndm tt6n cu6i quf niy
NIm nay NIm trudc
I 2 3 4 l
Luu chuy6n thuAn ttr ho4t ttQng ddu tuIII. Luu chuy6n tidn tir hoqt ttQng t}i chinh
30
3l
JZ
(7.213.8s1.96s) (11.s32.668.232)
(286.000.000)
1.032.942.918.t8s
( 1 , r33.894.448.936)
(26.201 .660.000)
(r27 .44s.r30.7 5r)(7.2r4.s32.r0r)19.612.344.50s
45.239
l. Ti6n thLr til ph6t hdnh c6 phi6u, nhQn g6p vtSn c0a ch0
so hfr'u.r30.652.550.000
2, TiAn trd l4i v6n g6p clro cric chtj sd hii'u, rnua lgi co,.^
phi€u cria doal! nghiQp cld pltdt hdnh.
3. Ti6n thu til di vay. -.1 a4. r ren rra ng goc vay
5. Ti6n tr6 ng thuO tdi chfnlt
6, C6 tri'c, lgi nhu4n da tra cho chir s6'hfi'u
Luu chuy6n thq6n tri !o4t tlQng tni chln!t
Lu'u chuy6n thuAn trong k) (50:20+30+40)
33 677 .61r .532.8 r 0
(683.668.29 4.820)
(78.622.7 49.000)
4s.973.038.990
98.43r.324.557
12.397.857.643
(344.73s)
.A)+
35
36
50
60
6r
40
Ti6n vA tuong tlu'ong tiirn tlAu kj
Anh hu'&ng cria thay aOi ty gie nOi Oorli quy d6i ngo4i tg
Ti6n vA tuons duong tiirn cu6i ki (70=50+60+61) 70 110.828.837.46s 12.397.857.643
Ngudi 14p bi6u Kti tor[n truring
Li6u Phudc Tinh/_
Nguy6n Df'c Huy
CfiNG TY
cONc rv cO pnAN cAr lgr934 D2, Du'ong D, KCN C6rLiLi, Qu4n 2, TP.HCIvI
sAo cAo rnr cniwsCho rrdm thi chinh ktlt thrirc ngdy 3111212018
THUYET MINH NAO CAO TAI CHiNH
1. DaC DrEM HOAT DQNG CUA DOANH NGHIIiP
r.r siNH Tlru'c sd nU'u voN
C6ng ty Cd phAn Cdt Lo. i (sau day gqi tAt ld "C6ng ty") du'o.c chLry6n eOi tl'Doanh nghiQp
Nhd nu'6'c - Xi nghiep In Bao bi vd Php li6u Thu6c 16 theo Quy6t dinh s6 184/2003/QD-
BCN ngdy 1311112003.cira BQ tru'6'ng BQ Cdng nghiQp (nay ld B0 C6ng thu-o1g).CTq,tdarrg ho4t d6ng theo gi6y Chf'ng nhAn Ddng ky kinh doanh do So I(6 ho4ch vd DAU tu'ThdnhpnO nO Chi Minh c6[ ngdy 1310412018 (cl6ng l<! lAn clAu ngdy 1910212004) v6i md s6 doanh
nghiQp le 0303185s04.
.,t 'lvotl dleu le cugi6 ld .1o,odo a
c6 phdri tuo'rrggiir 12.841.503 c6 phAn tu'oug f'ng 128.41
Trr,r s6.giao dich cira C6ng ry d4t t4i s6.934 D2, Eu'o'ng D, Khu Cdng nghiQp CAt LtLi,
Phu'o'ng Th4nh M! Lo. i, Qufln 2, Thdnh ph6 H6 Chi Minh.
Ngdy l8 th6rrg l0 nanr 2006. cd plri6u cira Cong ty dd chinh tlritc du'o.'c ni6m y6t tgi Trurrg
t6in giao dich-Chirng klio6n Thdnh phO HO Chi Minh theo Ci6y ph6p so 64lUBCKGPNY do
Uy ban Chring kho6rr Nhd nu'dc cAp v6i rnd c6 phi6u ld: CLC,
1,2 NGANH NGHE KINH DOANH VA HOAT DQNG CHiNH
Hoqt dQng sArr xu6t kinh doanlr chinh cua C6ng ty bao g6m:
o In tr6n bao bi;A.o Sdn xuat, mua b6n vat tu'phqc vr; Cong nghiQp;
o Moi gi6i thu'ong rnqio Dich vq uy th6c xuat nhap khau
o Mua b6n h6a ctr6t ltril h6a ch6t dQc hai m4nh), gi6y, mdng PO-PP, hdng kim khidiQn m6y, m6y m6c thiet bi co khi, nguyen liQu sdn xu6t dAu lgc thuoc l6;
. Cho thu€ nhd xu'6ng, kho b6i, vdn phong.
co so LAp BAo cAo rnt cHiNH vA NAM rAI cHiNH
co sO LAP BAo cAo rAI cHiNH
86o crio tAi chinh kern theo duo.c trirrh bdy birrg Dong ViQt Narn (VND), tlreo nguy6n t6cx ,,
gra goc, pt'tlr tto. p vor c6c ChuAn,rnrlc l(0 to6n ViQt Nam, Che dg KO to6n ViQt Nam vd cdc
quy clinh ph6p lj c6 li€n quan dOn viec l|p vd trinh bdy b6o c6o tdi chinh. ViQc ldp brio crio
rdi clrirrh du'a tr€n Th6rrg tu' s6 200/20l4lTTlBTC rrgity 2211212014 cta B.Q tdi chinh, Th6ngfi' s6 75120t 5/TT-BTC ngdy I 810512015 cira BQ Tdj Chfnh vd Thdng tu' s6 53/2016/TT-BTCcrla b0 tdi chfnh ngity 2110312016 sila cl6i mQt s6 cli6u c0a Th6ng tu sd 200.
NAM TAI CI-IiNH
Nam tdi chinh ctla C6ng ty Uat OAu til ngdy 0l th6ng 0l vd k6t thic vdo ngdy 3l th6ng l2ndm Du'o'ng lich.
)
2.1
)1
cONc rY co pnAN cAr lgt934D2, Ducrng D, KCN C6tLAi, QuQn 2, TP.HCM
BAO CAO TAI CHINHClro ndm tdi chinh ktit thrjrc ngdy 3111212018
THUYET MINH BAO CAO TAI CHINH (TIEP)
3. cAc cnir{H sAcH I<r TOAN cnu vnu
Sau tlAy ld nhfr'ng chinh s6ch k6 to6n quan trgng cluo.'c Cdng ty 6p dpng trong viQc lap 86oc6o tdi chinh ndy:
3.r cAc Lo4r rV clA HoAr DoAt Ae oqnc rRoNG KV KE ToAN
Ngan hdng lp'a chgn ty gi6 de 6p dpng trong k6 to6n lh Ng6n hdng TMCP Ngopi Thu'o'ngViQt Nam, Ngdn hdng TNHH MTV Shinhan ViQt Nam vd NgAn hdng TNHH CTBC.
Ty gi6 giao dlch thu'c t6 6p dsng khi ghi nh6n vd d6nh gi6 lai tdi sdn ld ti gi6 mua ngo4i tQ
cira ng6n hdng thu'orrg rn4i noi doanh nghiQp thu'dng xuy€n c6 giao dich tai thoi di6m lip86o c6o tdi chfnh. Ddi v6i c6c kho6n ngoai tQ gfri ngAn hdng thi tj' gi6 thpc tC khi d6nh gi6lai ld rj,gi6 mua cia chlnh ngAn hdng noi doanh nghiQp m6'tdi kho6n ngo4i tQ.
Ty gi6 giao dich thlrc tr5 khi d6nh gi6 lai c6c khoin r.nuc ti€n tQ c6 g6c rrgoai tQ du'o,c phAn
lo4i ldno. phAi tr6: ldty gi6bbn ngoaitgcira ngAn hdngthu'ongrnqi noi doanh nghiepthuongxuy€n c6 giao dich tai tlrd'i ili€rn lqp 86o c6o tdi chinh,
Tj,gia giao dlch thp'c t6 OOi vO'i c6c giao dich bing ngopi tQ ph6t sinh trong kj,khi ghi nhAn
no. phai thu ld ty gi6 rnua cira ngAn hdng thu'ong rl4i noi doanh nghi6p chi dinh kh6ch hdngthanh to6n t4i thoi diern giao dich ph6t sinh. Ty git\ 6p dpng khi thu h6i c6c klro6n no ph6i
thu cira kh6ch hdng ld ty gi6 ghi sd th;r'c t6 dich danh clro tilng cttii tLlo.'ng kh6clr rro-. Tru'ongho.p kh6ch no. co nhi€u giao dich thi ti gi6 tlrp'c te dich danh du'o.c x6c dlnh ld ty gi6 binhqu6n gia quydn di dQng cric giao dich cria kh6ch rio. d6.
Khi ph6t"sinh c6c giao dlch bdng ngoai t6, k6 to6n quy d6i ngo4i tQ ra D6ng ViQt Nam. Tygi6 ghi sd binh qudn gia quydn du'o.c 6p dUng b6n C6 Tdi khodn tidrn ngo4i te vd 6p drpng tygi6 giao djch tlrp'c te khi plr6t sinh ciic nghiQp v;r b6n No.'Tdi kho6n ti6n, Ri0ng tru'ong ho,p
rrlt qu! tien nrflt bing ngoqi tQ gil'i vdo NgAn hdng thi ctu'gc quy doi ra Dong Vi6t Nam theotj'gi6 ghi s6 k€ to6n.
3,2 UOC TfNH l<E TOAN
ViQc lap 86o c6o tdi chinh tuAn thu theo cdc ChuAn mu'c K6 torln ViQt Nam yOu cAu Ban
Gi6m d6c phAi co nlrfr'rrg u'6c tinh vd gi6 dinh 6nh hu'6'ng d6n so liQLr b6o c6o vd c6c c6ng no-,
tdi sAn vA viQc trinh bdy c6c kho6n c6ng ng'vd tdi s6n tiOm tdng t4i ngdy lap 86o c6o tdiclrinh ciirrg nhu'c6c s6 lieu b6oc6o vd doanh thu vA chi phi trong su6t ndm tdi chinh. KdtquA ho4t dQng kinh doanh thu'c td c6 th6 kh6c v6i c6c u'oc tinh, gi6 dlnh d4t ra.
3.3 CoNG CU rAr CHiNH
C6ng cg tdi chinh gorn tdi sdn tdi chinh vd no, ph6i tr6 tdi chinh cluo. c phdn lo4i phi ho. p v6'i
Thdng tu'sd ?10120091.TT-BTC ngdy 0611112009 cfra BQ tdi chin.h hu'6'ng ddn "Ap.dqngchu6n mu'c kO to6n Quoc t0 v0 trinh bay b6o c6o tdi chinh vd thuydt minh th6ng tin cf6i voiCdng cp tdi chinh"
Ghi nh4n ban ttAu
Tai ngdy ghi nhAn ban dAu, tdi sAn tdi chinh du'o.c ghi nhirr theo gi6 g6c cQngv6'i c6c chi phigiao dich c6 li6n quan tru'c ti6p dt5n viQc rlua s6rn tdi s6n tdi chinh d6
Tdi s6n thi chinh cira C6ng ty bao g6rn tidn, c6c khodn tuo'ng du'ong ti6n, c6c khoAn dAu tu'!r
ng6n h4n, c6c khodn dAu tu dAi h4n kh6c, c6c khodn ph6i thu kh6ch hdng vd tiri sdn tdi chinh
kh6c.
coNc rY co pnAN cAr lgt934D2, Dudng D, KCN C6tL6i, QuQn 2, TP.HCM
gAO CAO TAI CHINHCho ndm tdi chinh ktit thfic ngdy 3ll12l20l8
THUYET MINH BAO CAO TAI CHINH (TIEP)
3. cAc cniNrr sAcH KE ToAN cnu vBu (TrEp)
3.3 cONc cU rAr cHiNH (rttp)
Tai ngdy ghi nh4n ban ddu, no'phAi tr6 tdi chinh cluo.c ghi nl'rAn theo gia goc tril di c6c chiphi giao dlch c6 li6n quan tru'c ti6p ct6n viQc ph6t hdnh c6ng no. tdi chinh d6.
Nq phdi trd tdi chinh cua Cong ty bao g6rn c6c khoAn ph6i tr6 nguo'i b6n, phAi tr6 kh6c, c6ckho6n no-, c6c khoAn vay v2r chi phi ph6i tr6.
Ddnh giti lgisau tdn ghi nhQn bm etdu
HiQn t4i, chu'a c6 quy dinh ue d6nh gi6 lai c6ng cp tdi chinh sau ghi nlrdn ban dAu.
C6ng cg tdri chinh phric hqp
Trong kj, C6ng ty kh6ng ph6t sinh cfrng nhu kh6ng c6 s5 du cAn duo. c trinh bdy vd c6ng b6theo yeu cdu cia c6ng cq tdi chinh philc ho.p.
TIEN VA CAC XHOAN TUONC DU'ONG TIIN
Ti€n vd c6c kho6n tLrorlg du'ong ti6n bao g6m ti0n mpt tpi qu!, ti€n gu'i ngAn hdng khong kj,h4n, ti6n rlang chuy6rr, c6c khodn ky cu'o,c, ky qu!, ti6n g0'i ngdn.hdng c6 kj, h4n gt5c kh6ngqu6 3 th6ng c6 khd ndng thanh kho6n cao, c6.khd ndng chuydn ddi dd ddng thdnh c6c khoAn
ti6n x6c djnh vd ft rui ro liOn quan d6n vi6c bi6n clQng gi6 tr! chuy6n cl6i cua c6c khoAn ndy.
HANG TON KHO
Hdng t6n kho du'gc x6c dinh tr6n co so gi6 th6p hcrn gifr'a gi6 g6c vd gi6 tri thuAn c6 thtl thu'chiqn du'o.c. Gi6 g6c hdrrg t6n kho bao gdrn gi6 mua, chi phi nguy€n vqt liQu.tru'c ti6p, chi philao dQng trp'c ti6p vd chi phi sAn xuAt chung ho[c chi phi li6n quan kh6c, n€u co, dd co du'o.c
hdng ton kho 6 dia di6m vd tr4ng th6i hi6n tai. Ci6 g6ccira hdng t6n kho du'o. c x6c dinh theophu'ong ph6p binh qu6n gia quy,3n. Gi6tri thuAn c6 thiS thuc hiQn du'gc du'gc x6c dinh b[nggi6 b6n u'6'c tinh tril c6c chi phi dC hoan thdnh cirng chi phitiiip thl, b6n hdng vd phin ph6iph6t sinh.
Hdng t6n kho du'o. c hach to6n theo phu'o'ng phrlp kO khai thu'o'ng xuy6n.
TAr SAN CO DINH UU'U UinH VA HAO MON
Tdi sAn cO Olnn h0'u hinh dLLo, c trintr bdy theo nguy6n gi6 tril' gi6 tri hao rnon liiy k6.
"lNgLry6n gi6 tdi s.an c9 dinh hfr'u hinlr bao g6m gi6 mua vd todn bQ c6c chi phi li6n quan kh6c
li6n quarr trr,r'c ti6p d6n viQc du'a tdi sdn vdo tr4ng th6i sarr sdng sfi'dqng.
Tj' lQ kh6u hao du'o. c xric dinh theo phu'o'ng phdp du'o'ng th6ng. cdn crli' vdo thoi gian sri dpngu'6c tinh cta tdi sdn, phD ho. p v6i ty lQ khdu hao dd du'gc quy clinh tai Th6ng tu' so
4512013/TT-BTC ngdy 2510412013 cla B9 Tdi chinh vd cne O9 qudn ly, sfi'dr;ng vh trichkhAu hao tdi sdn c6 tllnh, Th6ng tu s6 14712016/TT-BTC ngdy l3 th6ng 10 ndm 2016 si'aO6i, UO sung mQt sO"OiCu cira Thong tu' s6 45, Th6ng tu' s6 2812017/TT-BTC ngdy l2 thing04 nlnr 2017 su'a ddi, b0 sung nrQt s6 clieu c0a Th6ng tu'sd 4512013/TT-BTC vd Th6ng tu'
14712016/TT-BTC.
cONc rY co pnAN cAr lgt934D2, Du'ong D, I(CN CfrtL6i, QuQn 2, TP.HCM
sAo cAo rat cniNnCho nam tdi chinh ktit th0c nshv 3lll2l20l8
3.7
3.8
3.9
rnuyBr MrNH nAo cAo rar cniNn rrrBp'l
3. cAc cHiNn sAcn rc0 roAN cHu vnu Grcp)
3.6 r,qr sAN co DINH Hu'u HiNH vA HAo nnoN Orsp)
Tdi sAn cO dinn hU'u hirrh du'o. c khAu hao tlreo phu'ong ph6p du'o'ng thing du'a tr6n thoi giarrhfi'u dqng Lr6'c tinh cira tdi s6n. Thoi gian kh6u hao cp th6 nhu' sau:
Lo4i tdri sin. ^.,.4- Nhd cu'a. vdt ki€n tr[rc
- M6y m6c, thi6t bi
- Phu'ong tien vAn t6i- Thi6t bi, dLrng cq qu6n lli
56 nim kh6u hao
5 -252,5 - 18
3-rl1,5 - 12
TAr sAN co DINH vO HiNH vA HAo MoN
Tdi s6n cO Ainn v6 hinh ld gi5 trl quydn sri'dyng d6t cta C6ng ty du'gc giao trong tlrdi han 50).,nam. Quy€n su' dprrg cldt ndy du'o. c trich kh6u hao trong 32 ndm theo c6rrg vdn sd 10603
TC/PC t"rgiry 20 th6ng 09 ndm2004 cta BQ Tdichinh.
Tdi sAn c6 dintr v6 hinh kh6c du'gc x6c dinh thoi gian khAu hao tu 2 d6n 20 nam theo Th6ngru's6 45l2ol3ITT-BTC ngity 2510412013 crja B0 Tdichinh.
cHr PHi XAY DU'NG CO BAN DO DANG
C6c tdi sAn dang trong qu6 trinlr xdy du'ng phqc vU mpc dich sdn xuAt. clro thu6. quAn tri, , a,,
hodc cho bat ky mpc clich ndo kh6c clugc ghi nh6n theo gi6 g6c, Chi phi ndy bao gom chi phidlch vp.vd chi phi lai vay c6 li€n quan phir ho,p v6'i chinh s6ch ke todn cua C6rrg,ty. ViQctinh khAu hao c0a clc titi sAn nhy clu'o. c 6p dung gi6ng nhu vdi c6c tdi sdn khdLc, bat dAu tilkhi tdi s6n d vdo tr4ng th6i sin sdng srlr' dqng.
CAC KHoAN DAU TU'
C6c khoAn dALr tu'bao g6m dAu tu'.vdo c6c C6ng ty con vd c6ng ty li6n k6t; dAu tu'vdo ti6ngili co kj,hpn vir c6c c6ng cp no.; dAu tu'vdo c6c c6ng cg.v6n cira c6c doanh nghiQp md C6ngty kh6ng c6 quydn ki6m so6t ho4c c6 6nh hu'dng trgng y€u. C6c kho6n dAu tu' du'o. c phAn 6nh
theo gi6 g6c.
Dy' phong giAm gi6 dAu tu' clu'gc trich lflp khi Ban Gi6m d6c cho ring viQc gi6m gi6.ndy
kh6ng mang tinh. chAt t4m tho'i. Du' phong dugc hodn nh4p ntiu vi0c tdng gi6 tri c6 th6 thuh6i sau ct6 c6 th6 liOn hQ m6t c6ch kh6ch quan t6i mQt su'kien ph6t sinh sau khi l<hoAn du'
phong ndy clu'o. c l4p.
., : -A.C;r th6, cldi v6i c6c kho6n dAu tu' chfrng kho6n, Cong ty trich l6p dq' phong cho ciic khoan
chri'ng kho6n dAu tu theo Thdng tu' 200/TT-BTC ngdy 2211212014, Thong tu' s6
228120091TT-BTC tlgdy 0711212009 vd Thong tu' so 89/2013/TT-BTC ngdy 2810612013 cuaB0 Tdi chinh,
vAY VA N8 THU0 TAr CHINH
PhAn 6nh c6c khoAn ti6n vay, no. thu€ tdi chinh vd tinh hinh thanh to6n c6c khoin ti6n vay,no- thu€ tdi chinh, C6c kho6n c6 thoi gian trA no. hcrn 12thdngk6 til thoi tli6m lqp 86o c6o tdichinh, sE du'gc trinh bdy ld vay vA ng- thu6 tdi chinh ddi h4n. C6c khodn d€n h4n trA trongvong l2 tltdng ti€p theo kC til' thdi cli6m lgp 86o crio tdi chinh, dugc trinh bdy ld vay vh ngthuO tdi chinh ngdn han cl6 c6 kO ho4ch chi tr6.
3.10
coNG rY co Pr{AN cAr LqI934 D2, Duong D, KCN CtLtL6i, Qu4n 2, TP.HCM
NAO CAO TAI CI{INHCho ndm tdi chinh ktit thrirc ngdy 3lll2l2018
THUYET MrNH BAO CAO TAr CHINH grnn;
3. cAc cHiNH sAcH r<o ToAN cuu vnu (TIEP)
3.r I Ncuy0N rAc cur NH{N voN cHU so HU'u
V6n dAu tu'cria chri s6 hii'u du'gc phAn 6nh tlleo s6 v6n thr,rc t5 chi s6'hfr'u dd g6p, kh6ng ghinlr{n theo s6 cam t6t, sO phdi thLr cta c6c chri s6'hfr'u.
"^ , aV6n g6p c.o phdn cua c6c c6 d6ng du'o.c ghi theo gi6thuc td ph6t hdnh c6 phi6u, du'o-c.ph6n
6nh chi ti6t theo hai chi ti6u ri6ng nhu' sau: Vdn g6p c0a ch0 sd hri'u vd th4ng du' vdn c6'.\ "lphdn: Von g6p. cira chLr s6'hfr'u du'o. c.ph6n 6nh theo mQnh gi6 cha c6 phi€u d6ng tho'i du'o. c
theo d6i chi tiOt d6i v6'i c6 phi6u phd th6ng c6 quy6n bi6u quy6t vd cd phi6u u'u ddi. ContAth4ng du'v6n c6 phdn phin 6nh kho6n ch6nh lech giii'a nrQnh gi6 vd gi6 ph6t hdnh co phieu
(l<0 cd c6c tru'dng ho-p t6i ph6t hdnh cO phi€u qu!).
V6n kh6c cfia Chrj sd hfr'u phin 6nh 16 uiln kinh doanh du'o. c hinh thdnh clo b6 sung til k6tquA ho4t cl6ng kinh doanh hopc do dug'c tqng, bi6u, tdi trg', d6nh gi6 lai tdi sAn (khi c6ckho6n ndy du'o. c phdp ghi tdng, giAm Von d6u tu' cua ch0 s6' h0'u),
3.12 GHt NHAN DOANH THU, CHt PI{i
Doanh thu du'o.c xdc djnh khi C6ng ty c6.kh6 ndng nh4n du'gc c6c lgi (ch kinh tti c6 tlr6 x6c
dinh mQt c6ch chac chdn. Doanh thu thuAn du'o. c x6c dinh theo gi6 tri ho.p l! cia c6c kho6rr
da thu ho4c sE thu du'o.c sau khi tru'c6c l<hodn chi6t khAu thu'o'ng mgi, gi6m gi6 hdng b6n,hdng b6n bi tra lai. Dorrg tho'i doanh thu duo. c ghi nh4n khi thod mdn c6c di6u kiEn sau:
Doanh thu bdn hitng
Doanh thu du'o.c ghi nhin khi k6t qua giao dich hdng ho6 du'gc x6c clinh mQt c6ch d6ng tinc4y vd Cong ty c6 kh6 ndng tlru du'o.c c6c" lo. i ich kinh tO tu'giao dlch ndy. Doanh thLr b6n
hdng du'o. c ghi nhpn l<hi giao hdng vd chuy6n quydn so hfr'u cho ngu'd'i mua.
Doanh thu cung cdp clich vu
Doanh thu clu'gc ghi nhAn tuj'thuQc vdo tirng tru'crng hqp cp th6:- Ddi v6i c6c s6n phAm, dich vr,r dd nghiQrn thu, quy6t to6n tohn bg kh6i luo-ng hoirn
thdnh, doanh thu du'o.c ghi nhqn tr6n co sd x6c nhan kh6i lu'gng hodrr thdnlr, bi6n banI
quy€t to6n, bhn giao sdrr phAm hodn thdnh du'o.c bdn A chAp nhgn,
- D6i vdi c6c sAn phdm, dich vu lrodn thhnh theo giai doqn, doanh thu du'gc ghi nhqn theo
ty l0 bdn A thLIc thanh to6rn vd C6ng ty cld ph6t hdnh ho6 clon.
' -, .'l | ^Lai tien giri dLlo.c ghi nli4n trdn co sd don tich, dugc x6c djnh tren s6 du c6c tdi kho6n ti€n
g0'i vd ldi sudt 6p dr,rng cho turg thdi ki,.
Chi phihogt dQng sdn xu6t kirrh doanh ph6t sinh, c6 li6n quan d6n viQc hinh thdnh doanh thutrong ndm du'o. c t4p hgp theo thu'c t6 vd u'6'c tinh dring nam tdi chinh.
'! t r I. t i
Gi6 v6n hoat d6ng xAy.lap clu'gc k6t chuy6n phir. hgp v6i kh6i lu'gng hodn thdnh vd doanh
thu dd ghi nhAn. Gi6 von hogt dorrg kh6o s6t thiet ke vd co khi du'o.c k6t chuy0n theo ty l€ph6n trdm tu'ong ilng voi doanh thu ghi nhqn.
cOrqc rY co pnAN cAr lgt934 D2, Du'dng D, KCN CtLtLtti, QuQn 2, TP.HCM
BAO CAO TAI CHINHCho ndrn tdi ch(nh k6t thirc ngdy 3lll2l20lS
3.
3.r3
THrIyr9T MrNH sAO CAO TAr CHiNH (rIEP)
3.t 5
CAc cui1{H SACH r<'0 roAn CHU yEU (TrEp)
cHr pHi Dr vAY
Chi phi di vay gdm c6 ldi vay vd c6c khoin chi phi khSc ph6t sinh li€n quan try'c tit5p cl5n
c6c khoAn vay cia Cdng ty.
Clri phf di vay lien quan trq'c ti6p dt5n viQc mua, dAu tu'xAy dpng ho4c sAn xu6t nhO'ng tdi s6n
cdn mQt thoi gian tu'ong ddi dai d€ hodn thdnh du'a vdo su'dung hodc kinh doanh duo-c cQng
vdo nguydrr gie tdi sdn cho ddn khi tdi sAn d6 clugc du'a vdo sri'dpng ho[c kinh doanh. CrlckhoAn thu nhAp ph6t sinh til viQc dAu tu'tqm thoi c6c khoin vay du'gc ghi gi6m nguydn gi6tdi s6n co li€n quan.
tfu ch c6c chi phi lai vay kh6c <lugc ghi nh4rr vdo 86o c6o I(6t qu6 ho4t dQng kinh doanhkhi ph6t sinh,
NGOAI TE
,,, t' . ,. -Chdnh lQch ty gi6 h6i do6iclu'o,c ghi nhin theo hu'6ngd6n taiTh6ngtu's6 200/2014/TT-BTCdg B0 Tdi chinh- ban hdnh ngdy 2211212014 vd Th6ng tu' 5312016/TT-BTC ngiry 21103120t6v6 vi6c hu'6ng d6n xir ly c6c l<hoin ch6nlr lQch lj'gi6, c;r th6:
C6c nghidp vu ph6t sinh bdng c6c lo4i ngo4i tQ dugc chuy'5n doi theo tl gi6 giao dich t4ingdy ph6t sinh nghiQp vu. Ch6nh lQch tj' gi6phit sinh tu c6c nghiQp v;r ndy dugc hgclr to6n
vdo 86o c6o KOt qud hoat dQng kinh doanh,
Sd du'c6c tdi s6n bing ti€n c6 goc ngoqi tQ gu'i ngAn hdng tai thoi di6m lap b6o c6o tdi chinhthi ti gi6 thu'c t€.khi d6nh gi6lqi ld ti giri mua cia chinlr ngAn hdng noi Cdng ty m6' tdikhoAn ngopi tQ. SO du' cric tdi sAn c6 g6c ngo4i tQ clu'o. c phAn lo4i ld nq phdi trh t4i tho'i di6mlAp b6o c6o tdi chinh ld ty bdn ra c6ng b6 cria ngdn hdng thuo'ng m4i noi C6ng ty thu'ongxuy6n c6 giao dich,Chdnh lQch tj'giri ph6t sinh do cl6nh gi6 lai chc tdi khoAn ndy du'o.c h4ch
to6n vdo 86o c6o K6t quA hoat dQng kinh doanh.
PHAN PHO| LO, I NHUaN
Lo. i nhu4n du'o, c phdn phoi theo Quy6t dinh cfia Dai h0i clong Cd d6ng vri c6c quy dlnh ph6p
luflt hiqn lrdnh c6 li6n quarr.
THUE
Thu6 thu nhAp doanh nghiQp thd nign tdng gi6 tri cira st5 thut5 phAi trA hiQn tai vd s6 thu6
hodn l4i.
SO tnuti hiQn tai phAi tr6 duo.c tinh dua trdn thu nh6p chiu thu6 trong ndm. Thu nh{p chiu
thu6 kh6c v6i lo, i nhu{n thuAn du'o. c trinh bdy tr€n 86o c6o K6t quA ho4t dQng kinh doanh vikh6ng bao g6m c6c kho6n thu nh6p hay chi ph( tinh thuti ho4c du'o. c kh6u trtr trong cac ndmkh6c vd ngodi ra kh6ng bao g6m c6c chi ti€u kh6ng ch!u thu6 ho4c kh6ng du'o. c khdu trir'.Thu6 thu nh4p doanh nghiQp duo.c tinh theo thu6 su6t ld 20%o tinl'r tr6n t6ng thu nh4p chiutheo Th6ng tu's6 78/2014ITT-BTC ngdy 1810612014 c0a B0 Tdi chinh vd Th6ng tu'
9612015/TT-BTC ngiry 2210612015 cta B0 Tdi chinh.
3.t4
3.r 6
cONc rY co pnAN cAr lgr934D2, Duong D, KCN CittL6i, QuQn 2, TP.HCM
BAO CAO TAI CHINHClro nirn tdi chinh k6t thirc ngdy 3111212018
3.
3.r 6
THUYET MINH NAO CAO TAI CHINH (TIEP)
3,17
cAc cHiNu sAcs r<n roAN cHiJ yEU (TIEp)
THUE (uep)
Thu6 thu nlr6p hodn lai du'o. c tinh tr6n c6c khoArr ch6nh lQch gifr'a gi6 tri ghi s6 crla c6c khoArrrnpc tdi s6n ho4c c6ng no. tr€n BAng CAn d6i l<ti torln vd co sd'tinh.thut5 thu nhqp..Thu6 thunh4p hodn l4i du'o-c k6 torin theo phuong phdp dp'a tren Bang Cdn d6i k6 torin. Thu6 thu nhaphoSn lai phai tra ph6i du'o.c ghi nh4n cho tdt ch cdc khoAn ch6nh l€ch t4m tho'i con tdi san
thut5 thu nh{p hodn l4i chi ctu'gc ghi nh4n khi ch6c ch6n c6 dt lo. i nhufln tinlr thu6 trongtu'ong lai d6 sir dr,rng c6c khodn ch6nh l6ch t4m tho'i du'oc kh6u tril'.
ThLr6 thu nh6p hodn l4i duo. c x6c ctlnh theo thu6 sr,r6t dLr tfnh sE 6p dqrng cho ndm tdi s6n, ).. ,
du'o. c thu lr6i hay ng phdi trA du'gc thanh to6n. Thu0 thu nhAp ho6n lqi clu'o. c ghi nh4n l6i, 16
tril tru'dng ho.p khoAn thue d6 c6 li€n quan dt5n c6c khoAn mqc du'gc ghi thing vdo v6n chris6'hii'u. Trong tru'ong ho,p d6, thu6 thu nh4p hodn l4i cfrng du'o.c ghi thdng vdo v6n chri sirhfr'u.
Tdi sdn thu6 thu r.rhAp lrodn lgi vd nq thutS thu nh4p ho6n lai phii tr6 duo-c bir tril khi C6ng tyc6 quy€n ho-p phrip a6 Utr trtr giD'a tdi sin thu6 thu nhQp hiEn hdnh v6i thut5 thu nh4p hiQrr
hdnh ph6i nQp vd.khi cdc tdi sin thu6 thu nhAp hodn lai vd ng thue thLr nhdp hodn lqi phdi trA
li6n quan t6'i thLr6 thu nh4p doanh nghiQp du'o,c quin l1i b6'i cirng mQt co quan thu€ vd Cdngty c6 du'cljnh thanh to6n thuO thu nhqp hiQn hdnh tr€n co sd thuAn.
C6c loai thLr6 khdc ilu'o. c 6p dr;ng theo c6c luat thu6 hiQn hdnh tai Viqt Nam.
gEN LIEN QUAN
C6c bdn du'o.c coi ld li6rr quan n6u mQt bdn c6 khd nang kiiSm so6t hoflc c6 Anh hu'ong d6ngte OOi v6i b€n kia trong viQc ra quytlt cllnh c6c chinh s6ch tdi chinh vd ho4t ilQng,
Tlreo d6, BOn li6n quan cua C6ng ty ld Tong Cong ty Thu6c Ld Viet N.am, ciic"Dcrn vi tructhuQc, c6c C6ng ty con, c6c C6ng ty li6n doanh vd c6c C6ng ty li6n k6t cua T6ng C6ng tyThu6c L6 Viet Nanr, c6c thdnh vi6n HQi dong QuAn trj, Ban Gi6m cl6c ctra C6ng ty vd c6c^; 4^ ! .-
' )'
Co dong ndnr gifr'plrAn von g6p d6ng k6,j
I
coNc rY co pnAN cAr rgr934 D2, Du'ong D, KCN CtLtLtLi, Qufln 2, TP.HCIVI
gAo cAo TAI CHINHClro ndnr tdi chinh ktit thric neAv 3ll12120l8
THUYET MrNH sAo cAo rnr cnixH Gmp)
4, TIEN VA CAC XHOAN TIJONG DT/C'NG TIEN
Ti6n mat
-. il ren gu'r ngan nang
C6c khoAn tuong du'ong ti6n
c0ng
PHAI THU KHACH HANG
a/ Phrii thu cria khrich hing ngf n hqn
C6ng ty TNHH ITV thuric ld Long An
C6ng ty TNHH ITV thudc la Thdng Long
C6ng ty TNHH ITV thu6c ld Sdi Cdn
C6c kho6n phdi thu c0a khiich hdng kh6c
b/ Phei thu cria kh6ch hdng ddi h4n
c/ Ph:ii thu li khrich hing cria ci{c b6n liOn quan(chi ti6t kim theo thuy6t minh sii 34)
6. TNA TNUOC NGI.IOI BAN
al TrA trufc cho nguli b6n ngln hgn
C6ng ty c6 phAn k! thu4t Vi9t So*n
Cdng ty TNHH Vi6t Nguy6n
C6ng ty HAUNI MASCHINENBAUGmbHC6ng ty TNHH TM DT vd PT k! ThuQ(TTECH)C6ng ty TNHH x6,y l6p DiQn Kitin Lap
C6ng ty c6 phAn c6ng ngh6 Hi6p Ph6t
Cdng ty TNHH SXTM Phan LongC0ng ty TNHH Sinokor ViQt Nam
C6ng ty TNHH kitim to6n vd tu v5Ln A&CTrd tru'dc cho ngu'di brin kh6c
blTrh trucrc cho ngudi bdn dii hqn
cl Trh trtrdc cho ngud'i b6n cdc b€n li6n quan
c0ng
T4i3llr2l20r8 T9i01/01/2018VND VND
363.s49.000
30.465.288.465
80.000.000.000
262.175.00Q
12.135.682.643
110.828.837.465 12.397.8s7.643
T4i3llr2/20r8VND
Tqi 01/01/2018VND
371.300.699.671
5.063.60r.s35
84.9',78.571.186
216.962.982.938
64.295.544.012
Tqi3ll12l20r8VND
167.038.130.728
4.073.s50.s67
49.420.964.7 s6
74.675.039.183
38,868.5'76.222
Tgi01/01/2018VND
34r.461.626.478 153.02s.174.080
10.535.s88.3402 r 7.000.000
243.200.0009.030.s92.300
380. r00.000
134.381,927
530.3 r4. r l3
r.548.950.188
150,000,000
171 .351 .270
2 r6.000.000
114,082,7 43
254,800.000642.716.17s
10.535.588.340 r.s48.950.188
cONc rY co pnAN cAr ler934 D2, Duo'ng D, l(CN CetLai, Qufln 2, TP.HCM
BAo cAo TAI CHINHClro n6rn tdi chinh k6t thfc ngdy 3 lll2l20l8
THUYET MrNH nAO CAO rnr CniNU Gmp)
7. PHAI THU NGAN HAN KHAC
Tam ['ng cfia nhdn viOn").LC6c kho6n cdm c6, ky qu!, k! cuo. c ngdn h4n
thu6 rNcNPhAi thu khric
c0ng
8. HANG TON KHO
Hdng mua ilang di tr6n du'ong
Nguy6n liQu, v4t liQu
Cdng c;r, dpng cr,r
Chi phi s6n xu6t, kinh doanh d6'dangi;
t nann Dnam
Hdng hod
CQng gi:i tri gi5c cria hdng tdn kho
Tqi 3r/12/2018VND
T4i 0l/01/2018VND
97.682.691
27.400.00Qr.080.000
313.643.836
r9.0s2.083
25.000.000
439.806.533 44.052.083
Tqi3rlr2l20l8VND
T4i01/01/2018VND
7 4.402.7 49.033
3s3.328.061.260
9,000.000
15.767.s64
30,406.883.075
33.819.474.787
412.415.151.970
1 1 .151 .582
55.152.514.193
139.84 | .504
458.t62.460.932 50r.598.740.036
9. THUB VA CAC KHOAN PHAI THU NHA NTIOC
Thud nh4p khAu nQp tru'dc
c0ng
IO. PHAI THU DAI HAN KHAC
Cric kho6n cAm c5, ky quY, kli cugc ddi han.-. ).(Ti6n cqc thud m6y duc l6 gidy sdp)
C0ng
T4i3lll2l20l8
VND
Tai0l/01/2018
VND
1.736.451.129
1,736,451,729
Tqi3ll12l20l8VND
T4i01/01/2018VND
3.320.000.000 3.320.000.000
3.320.000.000 3.320.000.000
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cONG rY c0 PHAN cAr rqr934 D2, Duong D, KCN Ci.l.L6i, Qu4n 2, TP.HCM
nAo cAo rlr cniirrsClro nIm tdi chfnh ktSt thrjrc ngdy 3111212018
THUYET MINH gAO CAO TAI CHINH (TIEP)
12, TAI SAN CO DINH VO UiNTT
Quy6n su dgng-t.oat
VND
Phin mAm
mdy vi tinhVND
c0ng
VND
NGUYEN GIA
T4i ngAy 0U01/2018
- Ivlua mdi
Tpi ngiy 3l/12/2018
HAO MON LUY KE
Tpi ngiy 01/01/2018
- KhAu hao trong k!
T4i ngiy 3llr2l20l8
GIA TRI CON LAI
Tqi ngiy 0U0l/2018
Tqi ngAy 3lll2l20r8
1s.s02.607.589 1.868.322.210
r6 r .632.500
17,37Q.929.799
161.632.500
15.502.607.589 2.029.954.710 17.532.562.299
(9.842.010.112)
(3s0. r40.0s2)
(1.8s6.7ss.s44)
(2s.036,04 r)
(r r.698.76s.6s6)
(37s, r76.093)
r3.
Nguydn gi6 tdi Tn c6 ctinh cla kh6u1.868.322.210 d6ng.
"lNguyen gid tdi sdn cd dinh ding d6
I s,s02.607 .589 d6ng.
Gi6 tri con lai cua tdi c6 dlnh u6
3l I l2l20l8 ld: 5,3 10.457.425 d6ng.
TAI SAN DO DANG DAI HAN
Ndng c6p m6y ATN 6 (thuti nhd thAu)
Mdy do dQ.gi6m ap C6,y DAu Lqc (chi phi dangb6o moi thdu)
M6y do chu vi Cdy DAu Lqc (chi phi ddng b6ornoi thAu)
Mdy sin xu6t Cay DAu Lgc tich hgp than hoqt
tinh &,capsule (chi.phidang b6o moith6u, tu'
vdn ddu thdu, lflp h6 so moi thAu, thud nhd thdu,phi LC)
.,,,(., " A.Cum thi€t bi san xuiit vd ghep n6i CAy DAu Lgc
1c.tri ptri ddng brio moi ttrA-u,.tu'vAn d6u thAu, laph6 so moi thdu, thud nhd thAu, phi LC)
c0ng
(10.192.1s0.164) (1.881.791.s8s) (12.073.94r.7 4e)
5.660.597.477 11.566.666 5.672,164.143
5.3r0,457,425 148.r63.125 5.458.620.550
hao h6t nhung vin cdn sir dpng t4i ngdy 3111212018ld:
:xcdrn co vay ngdn hdng ngan han tgi ngdy 3111212018ld:
hinh ding th6 ch6p, cArn c6 vay ng6n hdng t4i ngdy
Tqi3ll12l20l8VND
T4i01/01/2018VND
r 50,000
r50.000
338.582.162
483,8r 1.695
23.364.098
8.372.721
8.372.721
40.r09.552
il
(n;{ (
822.693.857
coNc rv co pnAN cAr lgl934 D2, Du'ong D, KCN Q6tL6i, Qu4n 2, TP.HCI\4
BAO CAO TAI CHINHCho ndm tdi chinh k€t thirc rredv 3lll212018
THUYET MrNH BAO CAO TAr CHiNH (TrEp)
14. DAU Tt'rAT crriNu DAI IIAN
Tai 3lll2/2018 Tai0l/01/201856lrrgng
CPGi6 tri
VND56luqng
CPGi6 Tri
VND
D6u tu g6p v6n vio don vi khdc
-: ,;Cong ty Co phdn Chtmg khodn
NhAt ViAt
15. PHAI TRA NGI.TOI BAN
r3.400.000.000
r 3.400.000.000 r.340.000
13.400.000.000
r 3.400,000,000r,340.000
Tai3ll12l20l8 T4i 01/01/2018
alCdc khorin ph:iitrd ngudi b5n nglnh?n
. -, A.- Long ry xuat nn?p
khAu thu6c Li
- C6ng ty Vinatoyo- C6ng ty BritishAmerican Tobaco
- Cdng ty MarubeniPlax
- Cdng ty Nomura
- C6ng tyTervakoski Oy
- C6ng ty Newtoyo
- COng ty ISTMETZ GmbH
- C6ng tyPT.INDAH KIATPULP
- C6c kho6n phdi tringuoi b6n kh6c
bl CAc hhorin phriitni ngudi bdn diih?n
, ^tci s0 nq qua nenchua thanh to6n
d/ Phrii trri ngudib:in li cr{c b6n liOnquan
(chi ti6t kim theothuy6t minh s0 34)
Gi6 tri
VND
r21.806.214.529
4.391.356.200
8,865.792.573
5.156.711.074
9,348,200.285
26.806.636.569
8.536,033,639
| | .214.551 .920
12.218.360.585
35.268.571 .684
56 c6 khri nlngtrri nqVND
12r.806.2r4.529
4.391.356.200
8.865.792.573
5.156.711.0'74
9.348.200.285
26.806.636.569
8,s36.033.639
| | .214.551.920
r 2.218.360.585
35.268.s71 .684
Gi6 tri
VND
79.698.737.535
2.690.7s8.448
6,368.3s9.48 r
6.047.890.3s7
12.267.610.480
11.21s.994.3s3
10.337 .r2 r .8s r
4,129.525.470
Sd c6 hhd ndngtri nqVND
79.698.737.s35
2.690.758.448
6,368,359.481
6.047.890.351
12.261.610.480
11.215.994.353
r0.337. r2 r .8s r
4.129.525.410
26.581.477.095 26.s81.477.095
rr.349.233.406 r1.349.233.40616.r47.143.046 t6.r47.743.046
12
coNc ry c6 pnAN cAr lgr sAo cAo rar cuiNu934D2, Du'cnrg D, KCN C6tLiti, Qu4n 2, TP.HCM Cho ndm tdi chinh kt5t thric ngdy 3111212018
THUYET MrNH BAo cAo rAr cHiNH grup)
16. NGU,OI TVruI TNA TIEN TRI.IOCT1i3llr2l20l8 T4i0l/0U2018
VND VNDa/ Ngrrd'i mua tr:i ti€n tru6'c ngf n han
C6ng ty TNHH Thuong Mlai - Sdn Xu6t Du'ong Dung
b/ Ngudi mua tri tidn trudc dii h4n
c/ Ngudi mua tri tidn trudc c6c b6n li€n quan
c0ng
17, THUE VA CAC KHOAN PHAI NOP NHA NI/OC
Thu6 CTGT ddu ra phAi nQp
a .,Thu6 thu nhQp doanlr nghidp
Thuti thu nh4p cd nhdn
{ , . ., ; ,I lrue nna Inau nu'Oc ngoal
c0ng
18. CHI PHf PHAI TNA NCAN UNN
Trich tru6c chi phi l6i vay
c0ng
19. PHAI TRA NGAN HAN KHAC
I(inh phi c6ng dodn
Nhan ky quy, ky cu'gc ngAn
h?n
C6c khoan phAi trA, ph6i nQp kh6c
c0ng
1,000,000
r.000.000
1.000.000
Tqi3l/12/2018
VND
T4i 01/01/2018
VND
10.101.017.001
r2. r34,867.808
1.612.434.431
200,17 5.323
7.652.500.840
1.684.228.225
96.909.917
24.654.494.569 r5.433.638.982
Tqi3lt12l20r9
VND
Tqi 01/01/2018
VND
)
:!
I
242.041.128 | 73.386.710
242.041.128 173.386.710
Tq) 3rl12/2018
VND
T4i 0r/0U2018
VND
44.800.020
r,000.000.000
50.432.933
42.894,880
2.000.000.000
2.042.894.8801.095.232.953
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Clro ndm tai chinh ket thirc nsdv 3lll2l2018THUyET MrNH sAo cAo r.lr cHiNs rrrppr
2r. voN cHU so uuu (TrEP)2r; BAo cAo riNH.niNu srlDUNG voN THU DUqc rrJDqT pHAr HANH co pHrEUrANc voN ortu LE TU 131.038.300.000 ooNc r.0N 2e2.02s.830.000 ooNc.2r.7.r ru6Nc rrN cHUNc vn ogr pnAr HANH c0 pHr6u rAN[c voN omu lp
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Thdng tinCd phi€u C6ng ty C6 phdn Cdt Lqi^1 , 't , i ., ^LO pnleu pno Inong10.000 d6ng/c6 phitiu
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28/03t2018
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Can cil Nghi qr"ry6t Dai hQi Ddng c6 d6ng b6t thu'o'ng nam 20lZ sO OZANq-CPCL ngity 26.thingl0 ndrn 2011 cta C6ng ty C6 phAn C6t Lqi v6 viQc thdng qua phu'ong 5n ph6t hdnh c6 phi6u tdngv6n diAu lQ cira C6ng ty vd phu'crng 6n st'dung vdn sau phet hdnh.
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cONc rv c6 pnAN cAr lor eAo cAo rar cniNs934D2, Duong D, I(CN CAtLAi, Qu4n 2, TP.HCM Cho nim tdi chinh kdt thric ngdy 3111212018
ruuyur MINH nAo cAo rAr csinn (TrEp)
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Giri tri(tt6ng)Kho:in mqrc
90.000.000.000
Thcri ili6m gidin96nNdm 2018-2019DAu tu'tdi sAn c6 dinh:
Mua 02 ddy chuydn thi6t bi sdn xu6tcdy ddu loc
2 Trd ng vay tai chinh ng6n han
-;r ong cgng
TiNH HINH stloqNc voN
41.038.300.000 Ndm20l8131.038.300.000
ngan chua thuc hi6n
D6n thoi di6m 3111212018, s6 ti6n thu dugc til dqt chdo b6 c6 phit5u tang v6n di6u lQ tn'131.038.300,000 d6ng 16n262.0'75.830.000 d6ng dugc C6ng ty sir dpng chi ti6t nhu'sau:
STT Khorin Theo nghimqc quy€t DHDCD
Ddu tu'rdi sdn c6 dinh: #ffisir"LmrMua 02 dAv chLrv6n
th.it5t bi san xu6t caycldu loc
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., ngan hqn
T6ng cQng 131.038.300.000 60.958.435.881 70.079.864.119
!^Nhu'v4y: Tinh d6n ngdy 3111212018, C6ng ty dd hodn tdt thgc hiQn khodn mUc tra ng vay nganh4n NgAn hdng.Kho6n mqc ddu tu TSCD, C6ng ty dd thy'c hiQn mQt phAn ti€n ring tru'oc theo th6a thu4n Hop,l ! .,.^.,d6ng mua sarn thi6t bi vd cric chi phili6n quan. 56 ti6n con lqi chu'a th;r'c hi€n ld 70.079.864.119ddng sE dugc thanh to6n sau khi tir5p nh4n vd l6p dat thi€t bi cho dr;'6n dAu tu TSCD, du'ki6nhodn thdnh trong qu! 112019.
t9.920.135.881 70.079.864.119
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nAo cAo TAI CHINHCho ndrn tdi clrinlr kt5t thr:rc ngdy 3 lll2l2}18
THUYET MrNH nAo CAO rAr csiNH orEP)
22. cAc cui TrEU NGoAr nANc cAN ool rr0 roAn
cui r$uVgt tu, hdng h6a nhAn gifr'hQ, nhAn gia c6ng
Ngoai tQ c6c lo4i
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23. DOANH THU BAN HANC VA CUNG CAP DICH VU
T6ng doanh thu bdn hAng vd cung c5pdlch vqTrong d6:
Doanh thu bdn thdnh phAm
Doanh thu b6n v4t tu', hdng ho6
Doanh thu gia cdng, chti bi6n
Doanlr thu ph6 li6u thu h6ii,
Doanh thu cung cdp dich vq khac
24, GIA VON HANG BAN
Giri v6n cria thdnh ph6m
Gi6 v6n cia vflt tu, hdng ho6L ^ t^,.iura von gra cong cne olen
Giri vt5n ptr6 tigu thu h6i
^"Lrla VOn CUa OlCn VU Kllac
Gid v6n hao hgt hdng t6n kho
c0ng 1.756.7r 1.590.530 r.576.543.222.430
Tqi3rll2l20r8VND
T4i 01/01/2018
VND
2.244.1|.912
1.496,29))1 10
132,9s
29.249,00
Tu 0l/01/2018d6n 3lll2l20l8
VND
|.367.999.584
|.013,74
232,71tlqss
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Tir 0r/01/20r7d6n 3rll2l20l7
VND
2.070.206.467.3t0
2.040.314.735.829
3,507.480.4982.42'7.082.080
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629.84s.260
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VND
1.833.5r5.150.773
l .8 r6. | 82.094,082
498.38 r ,997I .820.880.581
14.382.489.899
631.304.214
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VND
| .727 .559.697 .37'73.124.835,566
2.069.888.684
23.321 323.643629.84s.260
t.559.696.405.415455.515.934
1.376.190.289
14.382.489,899
631.304.214116.619
19
cONc rY co pnAN cAr lgl934 D2, Du'dng D, KCN C6tLiLi, Qu4n 2, TP.HCM
sAo cAo rAr cHiNHCho ndrn tdi chinh k6t thrirc ngdy 3 lll2l20l8
THUYET MrNH nAo cAo rAr cHiNn Gffip)
2s. DOANH THU HOAT DQNG TAr CHiNH
Ldi ti0n gt'i, ti6n cho vayLdi ch6nh l6ch t! giaphaL sinh trong ndm
A'Ldi do ddnh gid lai s6 du'cu6i kj,Doanh thu hoat ilQng tdi chinh khiic
c0ng
26. CHI PHi TAI CHiNH
Ldi ti€n vay
Cniet m6u thanh todn,xLd chenh l6ch ty gid ph6t sinh trong k!L6 ao OAntr giri chdnh l6ch ty gi6 cu6i kj,, x , -:L6 ho4t dQng ddu tu'tdi chlnh
c0ng
27. CHIPHiBANHANG
Qudng c6o, ti€p kh6ch, 2 ,i a
Lu'oc v?n cnuyen. Doc xep
Chi phi BH - v4t liqu bao bir . t J ..iLnr pnr Dang ilen Knac
c0ng
CHI PHi QUAN LY DOANH NGHIPP
Chi phi nhdn vi6n qudn ly"" !.
Chi phi khdu hao tdi sdn c6 dinh
Chi phi dlch vp mua ngodi,: ,>.
Lnr pnr Knac oang tren
cQng
TU 01/01/20r8d6n 31/12l2018
VND
Tir 01/01/2017d6n 3rll2l20l7
VND
2.716.914.696
r.591 .345.664
308.37 | .67 5
2.614.400
181.927.787
1.489.802,841
4.619.246.435 1.671.730.628
Tir 0l/01/2018d6n 3rl12l20r8
VND
Tt 0t/0r/2017diln 3t/12t2ot7
VND
7.699.121.758
16. t39.9ss. I r42.497.945.366
14.982.906.718
17.423. il 0.495
422.336.396
44.264.177
986.400.000
26.337.622.238 33.859.017.846
TU 0l/01/2018diin 3r/12t2or8
VND
Til0l/01/2017
2,877 .719 .81 5
27.5 r6.083.s5363.881 . il 8
281.997,807 6.362.652
30.139.742.293 33.379.388.008
Tir 01/01/2018d6n 3rll2l20r8
VND
Tt 01/01/20r7diin 3ut2t2or7
VND
47 ,331.319.500
2.436.842.515
2,947.192.621
2 t .581 .474.51'7
36.664.970.181
2,481.035.431
2.83 r .288,030
1s.7 54.726.891
57.732.02r.13974.296.829.r53
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cONc rY co pnAN cAr lgt934 D2, Ducrng D, I(CN CAtLAi, Qu4n 2, TP.HCM
BAO CAO TAI CHINHCho ndm tdi chinh ktit th0c ngdy 3lll2l2Ql8
THUYET MrNH SAO CAO TAr CHINH GrEP)
2s. THUNHaPKHAC
Thanh ly nhugng b6n tdi san.. ,;,.^Thu nhqp tu phd liQu thu hdi
TiAn b6i hodn hdng h6a hu'h6ngThu nhf,p kh6c
C0ng
30. CHI PHi KHAC
Chi phf hdng h6a hu'hong,iLtlr pnr nqp phat tnue
Chi phi thanh lj, nhu'gng b6n TSCE
c0ng
T6ng lqi nhu4n k6 to6n trudc thu6
Cdc khodn ctidu chinh tang gidm lgi nhu4n kt5 torin
d6 x6c dinh lo. i nhu4n chi thu6 thu nhdp doanh nghiQp
- Cac khoan diiu chinh rdng
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T6ng thu nhpp chiu thu6 TNDNTrong d6:
- Thu nhQp kh6ng u'u ddi miSn giAm
(Thu€ su6't 20%)t ,l
Chi phi thu6 thu nhQp doanh nghiQp hiQn hdnh
Tiing chi phf thuiS thu nh4p doanh nghiQp hiQn hAnh
Tir 0U01/2018d6n 31/1212018
VND
Tit 0ll0ll20l7d6n 3rlr2l20r7
VND
7.250.000
237.436.363
7.678.760.755257 .889.420
4s3.800,000
651.647.128
62.323.980
r45.20r.8tr
8.r81.336.538 1.312.973.519
Tir 01/0U20r8d6:,n 3lll2l20l8
VND
Tar 01/01/2017d6n 3rlr2l20r7
VND
'7.678.760.755
122,s32.6018.025.4s5
7.801.293.356 8.025.455 //,
31. CHI PHi THUE THU NHAP DOANH NGHIEP HIEN HANH
Tt 0r/01/20r8d6n3ll12l20r8
VND
Til0u0u20r7d6n 3ll12l20r7
VND187 .119 .972.1 t3
5.790.307.776
5.790.307.776
192.910.280.489
192.910.280.489
38.582.0s6.098
t34.978.180.042
8.710.281.124
8.710.769.889(482.76s)
143.688.461 .166
t43.688,467 .166
28.737.693.433
38.s82.056.098 28.737.693.433
2l
cONc ry co puAN cAr rorg34 D2, Duo'ng D, I(CN CtLt LAi, i)uqn 2, TP,HCM
BAO CAO TAI CHTNHClro ndm tdi chinh k6t thirc nsdy 3ll12120l8
THUYET MrNH nAO CAO TAr CHiNH (TrDp)32, T,AT CO NAN TNTIN CO PHIEU
Lgl nhu$n sau thu6 thu nh{p doanh nghigp
Lgi nhu{n ph6n b6 cho c6 phi6u ph6 ttr6ng
Trich qu! khen thu'dng, phrlc lgi (*)
^i ^ ,.t
so co pnreu brnlr quan
Lii ccr b:in tr6n cd phit5u OND/C6 phitiu)
Lqi nhu{n sau thu6 thu nhQp doanh nghiQp
Lqi nhuqn ph6n bii cho c6 phi6u phii th6ngTrich qu! khen thu'6'ng, phfc lo. i (*)^A ,
^ t,t
Sd lu'gng c6 phi6u binlr quAnl**)
Lfri suy gi:im tr6n c6 phi6u ryND/Cii phit5u)(**)
Tir 01/01/2018 Til 0l/01/2017d.5n 3U12l20r8 d6n 3llr2/2017
VNI) VND
148.s37.916.6r5 106.240.486.609
r48.537.9r6.6r5 rc6.240.486.609
13.668.412.495 9.861.643.795
Ghi chir: (*) So trich qu! khen thu'dng phi.rc lo. i cho giai cloan tu' ngdy 0ll0ll20l7 dtin ngdy3lll2l20l7 ld 9.861.643.195 dong, cdn cir Nghi quyt5t Oai hQi dong co dOng thuo'ng nierr 2018 so3 03/NQ-CPCL n gdy 261 04 120 1 L
t ,,s6 triclr qu! khen t o.icho giai do4n til'ngdy 0110112018 ddn ngdy 3lll2l20l8clinh theo.k6 ho4ch qu! ctu'o. c th6ng qua tai Nghi quryt5t Oai h6i d6ng cd d6ng6n 20 | g so :O:/NQ 2610412018.
.-*, ^i , : ,,'(**) So lu'o.ng c6 plti€u binh qLrAn dang luu hdnh rrdrl 2017 cld du'o.c di€u chinh hoi t6 theo chuAnmu'c k6 to6n s6 30 do vi€c ph6t hdnh tdng v6n c6 phAn ti'ngu6n v6n chu s6'hfr'u theo nghi quyt5t DpilrQi clong co dong b6t thu'o'ng ndm2017. Do d6 C(ng ty dd di6u chinh lqi s5 tigu so siinh nim2017khi tinh l6i co bin trdn cd phi6u. Theo clo chi tiOu "L6i co b6n tr6n c6 phi6u" ndnr 2011 ld 4.903VND/Cd phi6u (s6 liQu trinli bdy tr€rr b6o c6o tdichinh ndrn 2017 ld 8.108 VND/Co phieu)
33. LAI SUY GIAM TRtN C6 PHIEU
24.64s.894
5.472
Tt 0l/0u2018di:n 3lll2l20l8
VND
r9.65s.668
4.903
Tt 0lt0u20r7d6n 3ll12/2017
VND
148.s37.916.615 106.240.486.609
148.537.916.615 106.240.486.609t3 .668.412.49s 9 ,861 .643 .795
24.645.894 r9.65s.668
5.472 4.903
Ghi chil: (*) SO trich qu! khen thu'6ng phfic lo. i cho giai <loan tu'"ngdy 0ll0ll20l7 cl6n ngdy
3lll2l20l7 ld 9.861 ,643,195 dong, c6n cil Nghi quy0t Dai hQi ddng c6 d6ng thu'ong ni€n 2018 so
3 03ArQ-CPCL ngdy 261 04120 1 8.
Ngodi ra, s6 trich qLr! khen thu'o'ng phfc lo'i cho giai clo4n til ngdy 0ll0ll20l8 d6n ngdy 3lll2l2018du'o.c x6c dinh theo k6 hoach trich lAp cac qLr! du'o.c th6ng qua t4i Nghi quy6t Dai hdi cl6ng c6 d6ngthuo'ng rri6n 2018 s6 303/NQ-CPCL ngity 2610412018.
(**) 56 lu'o,ng c6 phit5u binh qudn dang luu hdnh ndm 2017 dd du'o,c di6u chinh hoi t6 do viec ph6t
hdnh tdng v6n c6 phAn til ngu6rr.v6n chir so hi'u theo nghi quydt Dai hQi d6ng c6 d6ng bAt thu'ongndm 2017. Do ct6 C6ng ty de di6u chinh l4i st5 tigu so s6nh ndm 2017 khi tinh l6i suy gi6m tr6n cophitSu. Theo d6 chi ti6u "Ldi suy gi6m tr6n c6 phi6u" rtdm 2017 ld 4.903 VND/C6 phitSu is6 liQu
trinh bdy trOn b6o c6o tdi chinh nbm 2017 lit 8.108 VND/Co phieu)
22
coNc rY co pHAn cAr lgt nAo cAo rn cniNn934 D2, Du'Mg D, KCN CAtL6i, QuQn 2, TP.HCM Cho rr6m tdi chinh kCt thuc ngdy 3111212018
ruuvpr MrNH nAo cAo ra.r cniNs Grup)34, ruONc rrN vor cAc s0N t r0n euaN
C6c bdn clu'gc coi ld li6n quan n6u rnQt bOn c6 kh6 ndng ki6m so6t ho4c c6 6nh hudng d6ngte AOi v6'i bdn kia trong viQc ra quyt5t dinh OOI vOi c6c chinh s6ch tdi chinh vd ho4t dQng,
Theo d6, b€n li€n quan cira T6ng C6ng ty Tlru6c Le Vigt Nam, c6c Don vi trg'c thuQc, c6c
C6ng ty con, c6c C6ng ty li6n doanh vd c6c Cdng ty li6n kt5t. Trong ndnr, c6c giao dich vh s6 du cua
C6ng ty v6'i c6c bdn li6n quan cu thd nhu'sau:
Tir 0U0r/20r8 Tri 0l/0U20r7d6n 3lll2l20l8 d6n 3l/1212017
VND VND
Doanh thu (chua VAT) vfi c6c b6n liOn quan
li thAnh vi6n C6ng ty mg
C6ng ty Thu6c 16 An GiangC6ng ty Thu6c lrl BOn Tre
Cdng ty Thut5c 16 Cri'u Long
C6ng ty Thu6c ld D6ng Th6p
Cdng ty Thu6c 16 B6c Son
C6ng ty Thu6c LAHei Phong
C6ng ty Thu6c Ld Long An
Cdng ty Thu6c L6 Sdi Gdn
C6ng ty Thudc ld Thanh H6a
C6ng ty Thu6c 16 Thing Long.C6ng ty Xudt NhQp Khdu Thu6c L6
C6ng ty Thu6c ld Dd NingC6ng ty TNHH Vinataba - Philip Morris
C6ng Ty TNHH SX-KD Bao Bi Carton C6p Nt5p VINA TOYO
Cong ty TNHH Li6n Doanh VINA-BAT
Mua hhng, dich vg (chua VAT) vrii cric b6n li6n quan
li thAnh vi6n Cdng ty mg
Cdng ty Thu6c 16 D6ng Thdp
Cdng ty Thu6c Ld Long AnC6ng ty Thu6c L6 Sdi Gdn
C6ng ty TNHH MTV Thu6c L6 B6n Tre
C6ng ty TNHH MTV Thu6c L6 B6c Son
Cty TNHH MTV thu6c 16 Ct'u Long
C6ng ty ThLr6c ld Thanh H6a
Cdng ty Xu6t nn4p khAu Thu6c Ld
C6ng ty Tlru'crng mqi Midn Nam
C6ng Ty TNHH SX-KD Bao Bi Carton GAp Nt5p VINA TOYO
Thu nhgp kh6c tir b6n li6n quan
C6ng Ty TNHH SX-KD Bao Bi Carton G6p Nt5p VINA TOYOC6ng ty TNHH Vinataba - Philip Morris
r.89s.548.623.538
34.782.514.089
17.662,975.578
39.909.982.60st9.832.167.886
38.7 r 5.858.8 r2
60.322.117.279
47.846.713.812
972.281.842.902
84.800.989.402
505.14 r .69'7 .521
8.992,951.5'70
2.207 .123.470
50.176.241.331
2.285.5'72.955
10.589.2',7 4320
568.476.110.855
29.940.00071 . 1 75,000
7s2.238.980
1.696.s7 r.031.968
25.040.261.986
t0.119.641,19425,613.768,129
I 1.75 r .508.810
32.829.253.634
58.636.365,551
44.428.308.0s3
89t ,221,7 r 8.863
60.241.379.982
466.275.124.401
r .8s r .040.000
844.682.442
52,423.702.1t6
r .885.989.78 r
12.748.280.420
5l1.016.525.721
3l ,000.000
6l .075.000
620.628.860
124.047.000
r 39.841 .504
46.593.1s01 .925.683.934
427 .825,3 r 8.s34
18.335.239.419
61.901.097.120
141.08r.432141.081.432
1.816.844.234
465.170.220,509
19.797 .429.01280.838.263, r 20
7.936.6s0.r75257.889.420
1.678.760.755
ZJ
cONc rv co psAN cAr lgt934 D2, Du'ong D, KCN CatLiti, Qu$n 2, TP,HCM
eAo cAo rAr cHiNHCho n6m tdi chinh k6t thCIc nedv 3lll2l2}l8
THUYET MrNH nAO CAO r.q,r CHINU GIBp)
34. rsoNc TIN VoI CAC ntN LInN QU.q,N (TIEP)
Sd tlw vdi ctic b€n li€n suan
C6c khodn phrii thu
Phdi thu khrich.hdngC6ng ty Thu6c ld An Giang
C6ng ty Thu6c ki B6n Tre
C6ng ty Thu6c kl Cilu Long
C6ng ty Thu6c ld Edng Th6p
C6ng ty Thu6c 16 Bfc Son
C6ng ty Thudc L6 Long An
^ ,,^Conp. tv Thuoc La Sdi Gon
C6ng ty Thu6c Li Thanh H6a
Cdng ty Thutic 16 Thdng LongC6ng ty Thu6c 15 Dd Ndng
Cdng ty TNHH Thu6c ld HAi Phong
C6ng ty TNHH Vinataba - Philip Morris
C6ng Ty TNHH SX-KD Bao Bi Carton G6p N6p VINA TOYO
C6ng ty TNHH Li€n Doanh VINA-BAT
C6c khorin phrii triPhdi trd ngrdi bdn
Cdng ty xu6t nn6p khAu Thu6c 16
C6ng ty Thu'ong rngi Midn Nam
C6ng ty Thu6c 16 Thdng LongC6ng Ty TNHH SX-KD Bao Bi Carton Gdp N6p VINA TOYO
Thu nhfp cira H6i D6ng qu6n trl vd Ban Gi6m ddc
Thi lao cia Ban Ki6m so6t
c0ng
Tqi3lll2l20l8VND
Tei0l/01/2018VND
341.467.626.478
2.752.307.788
729.358.663
5.31 1.839.454
3.440.582.013
6.171.444.697
5.063.60 | .535
216.962.982.938
6.791.245.350
84.978.s7r.r86
405.938.852
916.r7.329
7.069.387.016
296.121.073
512.128.584
I 6.147.743,0464.391.3s6.200
2.133.9t 5.402
756.678.811
8.865.792.s73
Tir 01/01/20r8d6n 3rl12l20r8
VND
I 53.025.174.080
2.541 .s46.071
833.79r.820
r.396.995.955
1.410.474.042
5.693,333.332
4.073.550.567
7 4.67 5 .039 .1 83
6,499.183. r02
49.420.964.1s6
56. r28.600
5.923.088.3 85
213.937 .611
221.140.656
I L349.233.406
2.690.758.448
1.84t.738.427
448.377.050
6.368.359.48 r
TU 0r/01/20r7d6n 3ll12l20l7
VND
8.094.016.752
t.686.863.800
7,024.894.834
r .40s.539.778
8.430.434.6129.780.880.552
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cONG TY cO PHAN cAr LeT934 D2, Duong D, KCN Ci.l.Lei, Qu4n 2, TP.HCM
BAO CAO TAI CHINHCho ndm tdi chinh t<6t thtrc ngdy 3lll2l2018
THUYET MINH gAO CAO TAI CHINH OIEP)
36. cONc cV TAr cHiNH
euAN lf nOr Ro voN
96ng ty quAn tri ngudn v6n nhim d6rn b6o ring C6ng ty c6 th6 vila ho4t clQng li6n tuc vu'at6i rta h6a lo-i ich cita c6c c6 ddng tlr6ng qua t6i uu h6a s6 du nguon v6n vd c6ng ng.
^A I 'Cau truc vott cua Cong ty g6m c6 c6c khodn no thudn, phAn v6n thuQc so hD'u cira c6c c6tl6ng cria Cdng ty (bao g6m v6n g6p, c6c qu! du trfr' vir lqi nhudn sau thu6 chua phan ph6i).
cAc csiNu sAcH KE ToAN cHU YEU
Chi ti6t c6c chfnh srich k6 toiln clrir y6Lr vd c6c phu'ong ph6p rnd C6ng ty 6p d;rng (bao gom| , ll
c6c ti€u chi d€ ghi nhpn, co so x6c clinh gi6 tri vd co sd ghi nh4n c6c khoin thu nh4p vd chiphi) d6i v6i tD'ng loai tdi s6n tdi chlnh, c6ng ngtdi chinh vd c6ng cu vdn du'o.c trinh bdy t4iThuydt minh sd 3.3.
Th6ng tu' 21012009/TT-BTC ngdy 06 th6ng I I ndm 2009 cia.BQ Tdi chinh ("Thong tLr
210") yOu cAu,6p dr,rng Chudn m.r,r'c b6o c6o tdi chinh Qu6c t6 v6 viQc trinh bdy b6o c6o tAi
chinh vd thuydt minh th6ng tin cl6i v6i c6ng cu tdi chinh.
Tqi 3ll12l20l8VND
T4i0l/01/2018VND
TAi srin tii chinh
Tien vd cdc khodn tu'ong du'ong ti6n
PhAi thu kh6ch hdng
C6c kho6n phAi thu kh6c
DAu tu tdi clrinh ddi h4n
cgng
Nq tAi chinh
PhAi trA ngu'oi biln
Cric khodn vay
Chi phi ph6i tr6C6c khodn phai trA khdc
c0ng
I t0.828.837.465311 .300.699,61|
3.347.400.000r 3.400.000.000
498.876.937.136
12.397.857.643
r67.038. t30,7283.345.000.000
r 3.400.000.000
196.180.988.371
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121.806.214.529
204.120.301.908242,041.t28
1.000.000.000
327.r68.557.s6s
19.698.737.535
210.177.063.918
113,386.7 t02.000.000.000
292.049.188.163
TAI SAN OANN SAO
Tdi san thA chdp clto ilon v! khtic
Trong k!, C6ng ty kh6ng sil dr;ng thi s6n tdi chinh d6 th6 ctrAp.
Tdi sdn nhQn thii chiip cuo ctic ilon v! khtic!
C6ng ty khong ndm gifr'tdi sdn tdi chinh dAm b6o ndo cta don vi kh6c vdo ngdy 3 | ll2l20l8.
26
c6xc rv co pnAn cAr lgr934 D2, Ducrng D, I(CN CiLtLiLi, Qu{n 2, TP.HCM
gAo cAo TAI cHiNHCho ndm tdi chfnh k6t thrlc ngdy 3ll12l20l8
THUvET MINH nAo cAo rAr cHiNH (TrEp)
36. C6ruC CU TAr CHINH (TrEP)
euAN lV nur Ro rAr cuiNH
C6c y6u tt5 riii ro tAi chinh
T6ng quan
C6ng ty chiu c6c rti ro sau khi sit dpng c6c c6ng cr,r tdi chinh:
a. Rfii ro thi tru'o'ngb. Rii ro tln dr,urg
c. R0i ro thanh kho6n
Ban Gi6m d6c chiu tr6ch nhiQm ch,ung OOi vOi vi€c thi6t l4p vd gi6m srit nguyerr t6c quin l!rui ro tdi chinlr. Ban Gi6m d6c thi6t ldp c6c chinh s6ch nhdrn ph6t hiQn vdr phdn tich c6c rrliro md C6ng ty ph6i clr!u, thi6t l4p c6c biQn ph6p ki6m so6t rlii ro vd c6c h4n mri'c nhi ro thichho.p, vd gi6m s6t c6c rrhi ro vir viQc thq'c hign c6c h4n mrlc rrii ro. H"q th6ng vd chinh s6chquAn l! rii ro du'gc xem x6t laitlinh kj,nhdm ph6n rinh nhfr'ng thay cl6i cira c6c tli6u ki€n thitru'ong vd ho4t dQng c0a C6ng ty.
a, Rrii ro thitrudlg
Riri ro thi tru'd'ng ld riri ro gi6 tri ho.p lli hodc lu'u chuy6n ti6n tQ tu'o'ng lai cfia mQt c6ng cp tdichinh sO birin dQng theo sp'bit5n dQng cira giri thj tru'o'ng. Riri ro thi truong bao 96111 3 lo4i ruiro rii ro ti6n tQ, riri ro l6i suAt vd rii ro gi6. Mgc ti6u cira viQc qu6n ly riri ro thi tru'ong ldqu6n l! vd kiiirn so6t rnt'c ctQ riri ro trong gi6i han ch6p nhfln duo.c, trong khi v6n t6i da h6a
lo-i nhupn.
(a.t) Rui ro tiin tQ
C.ong ty chiu r0i ro ty gi|tr6n c6c giao dlch mua,vd b6n bing c6c dong ti€n tQ khong phai ldd6ng ViQt Nam. C6c ngo4i tQ c6 riri ro ndy chu y6u ld d6ng D6 la M! ("USD").
C6ng ty clAm. b6o ring m0'c d0 rti ro tidn tQ thuAn du'gc duy tri d mQt mri'c dQ c6 th6 ch6p
nhQn <lu'o.c bing c6ch mua ho4c b6n c6c ngo4i tQ theo d gi6 thp'c hi6n tpi thoi di6m khi cAn
tni6t Oe hqn chr5 sr,r' m6t cAn bing trong ng6n h4n. Ban Gi6m d6c kh6ng thU'c hien c6c giao
dlch phong ngD'a rrii ro ti6n tQ" sau khi dd c6n nhdc chi phi cua viQc s0'dpng c6c cdng c9 tdichinh phong ngua rrii ro c6 th€ vu'oJ m[r'c rui ro ti0m tdng cia bi6n dQng fl, gi6.
21
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cONG TY cO PHAN cAr lor BAO CAO TAI CHINH934 D2, Du'ong D, KCN Cdt Ldi, Quan 2, TP.HCM Cho ndm tdi clrinh k6t thirc nsery 3 lll2l20l8THUYET MrNH sAO CAO rAr CUinU GrEP)
36. coNG cU TAr cHiNH (TrEP)
T4i ngdy 3111212018, n6u d6ng D6 la M! tdng ho4c giAm 2Vo so v6i tl6ng Vi6tNam kh6ng,;. , I -.l<e cac yeu t6 kh6c thi lgi nhu4n sau th r0 cia C6ng ty cho giai do4n til'0110112018 dOn
3l l12l20l 8 sd cao ho[c thAp hon m6t khoAn 1.386.289.31 8 ct6ng ViQt Nam (69.3 I 4.465.889x2oh) do lail16 chuy6n OOi ty gia tr€n s6 du c6c cdng c9 tAi chinh c6 g6c ld it6ng D6 la M!.
(a.2) Rui ro giti
C6ng ty mua nguy6n liQu, hdng hoa tu'c6c nhd cung cAp trong vd.ngoai nu'o'c de phuc vg chohoatddngsrinxu6tkinhdoanh.Dod6,C6ngtychiuriri ron6uyeutO gi6b6nthayd6i.C6ngty chu'a thu'c hiQn biQn ph6p phong ngila riri ro do thi tru'dng mua c6c c6ng cq tdi chinh ndychu'a ph6 bi€n.
C6ng.ty co chc ho4t clQng dAu tu'v6n vdo c6c c6ng ty,ni6m yet va chu'a ni€m y.tit ud chiu ririro bi6n dQng gi6 cfia c6c kho6n d6u tu'ndy. C6c y6u t6 rili ro Anh hu'ong d6n k6t quA c[ra c6c
kho6n ddu tu ndy bao g6rn k€t qu6 hoat clQng kinh doanh vd tinh hinh tdi chinh cira c6c c6ngty du'o. c dAu tu vd di€Lr l<iqn thi tru'drrg. Ban Gi6m <ltic qu6n ly rui ro li6n quan dt5n yi5u t6 k6tqu6 ho4t dQng kinh.doanh vd tinh hinh tAi chinh cta c6c c6ng ty dugc <l6u tu' bdng c6c.h chgnlpa c6c ngdnh ngh€ kinh doanh vd c6c c6ng ty dO <l6u tu'. Y6u t6 riri.ro li€rr quan d6n di6uki€n thi truong t9'bdn th6n n6 b! anh hu'6ng bdi c6c cli€u kien kinh tC chung cira ViQt Namvd ciic hdrrh vi cira c6c nhd dAu tu'. nim nsodi khd nane ki6m so6t vd cli€u hdnh,
(a.3) Rui ro ldi sudt
C6ng ty chiu riri ro l6i su6t trong y6u ph6t sinh til'c6c khoAn vay chiu l6i suAt dd du'o.c klik6t. C6ng ty chiu rfii.ro ldi su6t khi vay u6n theo l6i ru6t tha ntii vd lai suAt cO a.intr. C6ng tyquAn tr! riri ro ndy bing c6ch duy tri 6 rnil'c d0 ho.p ly c6c khoin vay c6 ldi sudt co dinh vdldi suat thA ndi.
b. Rui ro tfn dgng
R0i ro tin dr,rng ld riri ro Cdng ty bi t6n th6ttdi chinh n6u. mQt kh6ch hdng ho4c rnQt d6i tac
cira c6ng ty kh6ng th€ th9'c hiQn cac nghTa vp theo hgp cl6ng crla hg, vd rui ro ndy phdt sinh
chir ydu til' c6c khoAn ph6i thu kh6ch hdng cria C6ng fy,
Phai thu khdch hdng
Mri'c dQ r0i ro tin dqng cira C6.ng ty bi 6nh hu'ong chu y6u boi c6c cl6c tti6rnriOng biQt cria
tirrrg kh6ch lrdng. Ban Gi6m d6c da thi€t lip chinh s6clr tin dr,rng, theo d6, m5i kh6ch hdng
m6'i phAi du'o.c phAn tich k! vd mi'c d0 tin nhiem tru'6c khi C6ng ty du'a ra c6c didu ki6n vA
di6u khoAn giao hdng .vd thanh .to6rr. H4n mil'c mua h.dng tluo. c thiet lap cho tilng kh6ch
hdng, th6 hign khodn iien.uo nh6t md kh6ch hdng c6 th6 mua md kh6ng cAn phai co su'ch6pthu4n cua Di€u hdnh. Kh6ch.hdng rrdo khdng dugc th6ng qua x6p h4ng tin nhiQm chi co th6
giao dlch v6'i C6ng ty v6i di€u ki6n trA ti6n tru'oc.
Cac khoan dau ttr
Cdng ty gi6i h4n rn0'c dQ riri ro tin dpng bdng c6ch chi dAu tu'vdo c6c.chil'ng kho6n co tinh
thanh khoan vd v6i cAc d6i t6c c6 mf'c dQ tin nhiQm cao. Ban Gi6rn d6c chi dQng gi6m s6t
riri ro tfn dpng vd kh6ng k! vgng c6c d6i tric s0 kh6ng thr;'c hi€n du'gc c6c nghTa vu cua hg.
I
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30
coNc rv c6 pnAN cAr ror sAo cAo rar cniws934D2, Du'crng D, KCN CAtL6i, QuQn 2, TP.HCM Cho nim tdi chinh k6t thfc nedv 3 |ll2l20l8THUyET MINH sAo cAo r,q,t crriNH (rrep)- - -
36. coNc cU rAr cHiNH (rrEP)
a! r56 dtrvdi ngdn hdng
C6ng ty c6 s6 du'tidn gi'i v6'i c6c t6 chrl'c g nu'dc. Ban nh4nth6y rnQt khoAn thiEt hai ndo d6i vo'i kt5t q crla c6c t6 c Mri'cd0 riri ro tin dqng tOi Oa eOl vdi m5i nh6m inh ld gi6 tri c6ngcp tdi chinh tl6 clu'o-c trinh bdy trdn b6ng cd C6c nh6m t n cfraCdng ty ld ti6n gili ngdn hdng, cdc khoAn phii thu kh6ch hdng, c6c kho6n phii thu kh6c vdc6c khoAn dAu tu'.
Cdc tdi sin tdri chinh kh6ng qu6 h4n cfrng kh6ng bi suy gi6m gi6 tri
Ti€n gn'i ng6n hdng kh6ng qu6 h4n vd kh6ng bi suy giim gi6 tri la c6c kho6n ti6n gili 6- c6cng6n hhng co xdp hang tin nhiQm cao 6' Vi€t Nam. C6c khoAn ph6i thu kh6ch hdng vd phdithu kh6c md. kh6ng quii han cfing kh6rrg bi gi6m gi6 chrJr y6u ld tir c6c c6ng ty c6 qu6 trinhthanh to6n t6t cho Cdng ty.
G.i6 tri c6c khoin phAi thu kh6ch hdng cua Cong ty tai ngdy 3111212018 la 371 .300.699.611d6ng. Trong do gi6 tri phAi thu kh6ch hdng qu6 han tuy nhiOn kh6ng suy giam gi6 tri theocl6nh gi6 cua C6ng ty t4i ngdy 3lll2l20l8 chi ti€t nlru'sau:
Qud h4n
-. , .lI u' r oen JU ngay
Tir' 3l d6n 60 ngdy-, .' .lI u'o l oen vu ngay
Trdn 90 ngay
c0ng
Tqi3rl12/2018\TND
T4i 01/0U2018\TND
117.635.323.257
21.553.982.332
139.189.30s.s89
12.3s2.630.235
12.352.630.23s
c. Rrii ro thanh khodn
Riri ro thanh khodn ld riri ro C6ng ty s0 gdp kh6 khan vd khdng th6 thu'c hiqn c6c nghla vr,r
lidn.quan d6n" c6c khodn no, tdi chinh. Muc dich qudn ly r[ri ro thanh khodn nhim dam bdonguon von d€ dap ilng c6c nghla vu tdi chinh hiQn t4i vd tuong lai, Cong ty quan ly mri'cthanh khoan bang crich dAm b6o mri'c.phr,r trQi gi0'a cong ngdOn hqn vd tdi sAn dtin han omri'c c6 thd du'oc ki6m so6t cl6i v6i s6 v6n md C6ng fy tin rdng co thd t4i ra trong ki d6.Chinh siich cira C6ng ty.ld theo ddi thu'crng xuy€n c6c ydu cdu vd thanh kh.oAn hi€n tai vd du'
ki6n trong tu'ong lai nhdm dAm bAo C6ng ty duy tri di m6'c d9' phong ti6n mdt, c6c kho6rnvay nhdm drip i'ng c6c quy tlinh vd tinh thanh kho6n ng6n h4n vA ddi lran,
BAng du'6i cl6y trinh bdy chi ti€tcirc mri'c d6o lr4n tlreo ho-p ttong OOi vOi c6ng no. tdi chinhphi ph6i sinh vd thoi h4n thanh to6n dd cluo.c thoa thuAn. BAng trinh bdy du'a tren dong tiAnchu'a chi6t kh6u cLia c6ng ng tdi chinh tinh theo ngdy s6m nhAt md Cdng ty ph6i tr6.
I
,t
i
3t
coxc rY co pnAN cAr lo. r934 D2, Du'ong D, KCN Ct$LAi, QuAn 2, TP.HCM
gAO CAO TAI CHINHCho ndm tdi chinh k6t th6c nedy 3lll2l2018
THUYET MINH BAO CAO TAI CHINH (TIEP)
36. ConC CV TAr CHINH (TIEP)
T4i3lll2l20r8
Phdi tri ngu'oi bdn
C6c khodLn vay
Chi phi phdi tr6
C6c kho6n phdi trd khdc
c0ng
Tgi 01/01/2018
PhAi trA ngu'oi b6n
C6c khodn vay
Chi phi ph6i trA
Cric khoAn phdi tr6 khdc
c0ng
t21.806,214.529204.|20.30r.908
242.041.128r.000.000.000
327.168.557.565
79.698.737.535210.177.063.918
173.386,710
2.000.000,000
292.049.188.163
Du6'i I ndmVND
Til1d6n5nimVND
T6ngVND
121.806.214.529
204.r20.30r.908242.041.128
r,000,000.000
327.168.557.565
19.698.737,535
210.177.063.918
I 73.3 86.7 r 0
2.000,000.000
292.049.r88.163
C6ng ty quAn ly rtri ro bing c6c c6ng cu ld tdi s6n tdi chinh hiQn tqi, crlng nhu' dong ti6n hinh
thdnh trorrg tu'crng lai. V6i viQc thp'c.hiQn k6 ho4ch kinh doanh nhu'hiQn t4i C6ng ty c6 di co'
s6'thr;'c hi6n kd hopch tdi chinh cl6 d€ ra.
Ban Gi6m d6c tin tu'6'ng ring Cdng ty co th6 tao dfi ngu6n ti6n d€ cl6p ri'ng c6c nghla vp tdi
chinh khi cltin hpn,
B6ng sau dAy trinh bdy chi ti6t m['c d6o h4n cho tdis6n t]ri chinh phi ph6i sinh. BAng du'gc
l4p tr€n co s6' mi'c d6o hgn theo ho. p d6ng chua chi6t khAu cira tdi sdn tdi chinh gom l6i titchctdi s6n d6, n6u c6. ViQc trinh bdy th6ng tin tdi s6n tdi chinh phi ph6i sinh ld cdn thi€t d€
hirlu du'o.c viQc quAn lli riri ro thanlr ldroAn cira Cdng ty khi thanh to6n dugc qu6n lli tr€n co
so'c6ng no, vd tdi sin thuAn.
Ducri I nim Til I tl6n 5 n5m
VND VND
Tqi 3rll2l20r8Tidin vd cdc kho6n tu'ong duong tidn
PhAi thu khrich hdng vd phdi thu klt6c
Dau ru ddi h4n
c0ng
Tqi 01/01/20r8
Ti6n vd c6c kho6n tuong duong ti6n
PhAi thu kh6ch hdng vd phAi thu kh6c
DAu tu'ddi h4n
cQng
r r0,828.837.465
37 | .328.099.671
482.156.937.136
3.320.000.000
I 3.400.000.000
16.720.000.000
TdngVND
r 10.828.837.465
314.648.099,671
13.400.000.000
498.876,937.136
12.397.857.643
170.383.130.72813.400.000.000
196.180,988.371
12.391.857.643
167.063.130.728
179.460.988.371
3.320.000.000I 3.400.000.000
16.720.000.000
)z
THUyr0T MINH nAo cAo rnr cniNn GIEP)
37. cAc rHdNG TIN xHAc
37.1 NuUNc xnoAN Ngrleu tANc, rHoAttclnn xnr
C6ng ty kh6ng ph6t sinh UA1 fy khoAn ns tiAm tAng ndo tr)' nh0ng sU kiOn dd xdy^ra co thti ann
hucrng d6n cac tirOng tin dd du'gc trinh bdy lrong 86o c6o tdi chinh md C6ng ty kh6ng ki6m so6t
clugc ho{c chua ilugc ghi nh4n,
31.2 THoNG TIN HOAT DQNG LItN TVC
Kh6ng c6 b6t kj, sp'kiQn ndo g6y ra sy nghi ngo lcrn vC nra ndng ho4t dQng li6n tgc vd C6ng ty
kh6ng c6 1f dinh c1ng nhu buQc phAi ngi'ng h-oat dQng, hoac phAi thu hgp d6ng k6 qui mO ho?t
dQng cria minli.
cONc rY co PHAN cAr LgI nAo cAo rAl cniNn934 D2,Dudng D, KCN CiLtL6i, QuQn 2, TP.HCM Cho n6m tdi chinh k€t thirc ngdy 3lll2l2018
TP.H6 Chi Minh, ngo
Nguli lAp bi6u KG todn truOng
,egLi6u Phufc TinhNguy6n Drtoc Huy
33
CONG TYco pnAN cAr lor
so: 14 /cPCI,-TCr(rV/v Gi6i trinh lgi nhuan quy,4l2Ql8tdng so crlng k! ndm trudc.
CQNG HOA XA HQI CHIJ NGHIA VIET NAMDQc l4p - Ty do - [I4nh phric
fP. HO Chi lulinh, ngdy lll+ thdng 0l ndm 2019
I(inh gui: - Uy Ban Chung kho6n Nhd nudc- So giao dich chimg kho6n TP.HCM
C0ng ty xin gi6i trinh sO tieu tdi chinh quy 412018 so v6i quj 412017 nhu sau :
DVT,, d6Ng
Lgi nhu4n sau thu6 quy 412018 tdng 94,080 so quy 4l2Ql7 do :
- Doanh thu quy 412018 tdng so vdi cirng kj,ndm trusc 28,460 ,
- Gi6 v6n qu! 41,2018 tdng so vdi cirng kj, ndm tru6c 26,2Qo/o nhung tdc dQ tangcta gi6 vOn thdp hon tdc dQ tdng cfia doanh thu.
COng ty xin gi6i trinh d6n c6c co quan chuc ning.
Trdn trgng kinh chdo./.
Noi nhQn:- Nhu trdn;
- Lu'u: VT, TCKT.
Chi ti6u
Il. Doanh thu
. Gi6 von hang b6n
3. Lgi nhu4n sau thu6
Quy 412017 Quf 4/2018TIng (+),giiim C)
3:2- I
138.t50.622.334
r09.990.892.384
20.722.s37.672
M6 s6 rv le
4:3/ I
28,46%
26,20%
94.08%
B
0l
ll60
2
623.637.t79.910
529.836.056.212
42.749.163.451
Si r*FJ.,,,'i'^, l'i
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ii TAn
