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MiLr CBTT/SGDHCM-02Appen clix C BTT/SGD HC M- 0 2
(Ban hdnh kdm theo Quytit clinh s6 340/QD-SGDHCM ngdy l9 th6ng 08 ndm 2016 ciaTGD SGDCI( TPIICN{ v6 Qu.v- chti C6ng b6 th6ng tin rai SCDaK TpHCM)
(Prrtntulgurt:tlvt'ith lhe Deci.sictrt I'o -1-/0'QD-SGDItCM on ALrgtt.st t9,2016 ct-/'the Hochinrinih,\tockExchangeon Disclo,sttre ol In/irntol.ion Regululion ctrt Hochirtinh Stock Erchangel
cOxc Bo rHONG TrNTREN CONG THONG TTN DIEN TTcIa Tv Bex CHUNG KHoAN NHA
NI,OC VA SGDCK TP.HCM
CONc TY Co PHAN EE TAM2/6-218 NiriThdnh, P.13, Q.T6n Binh, Tp.HCM
So: 01 l8l2021-ClB'IT
CQNG HOA XA UgI CHU NGHIA VITT NAMDQc lflp - Tp do - H4nh phric
THE SOCIALIST REPUBLIC OF VIETNAMIndependence - Freedom - Happiness
Tp.HCM, ngd.v l6 thdng B niim 202l
DISCLOSURE OF TI{FORMATTON ONTHE STATE SECURITIBS
COMMTSION'S PORTAL ANI)HOCHIMINH STOCK EXCHANGE'S
PORTAL
Kinh gu'i: - ti1' ban chLrng khoiu-r Nhi ,Lroc/ The state securities oornmission- Sd'Giao dich chung khoan Tp.HCM/ Iloc,hirninh Stocle Excltange
- Tdn t6 chLrc I organizcttion name: cOxc ry co PHAN EE TAM- Ma chfr'ne khoirn/ Securitie.s S.t,mbol: DTA- Dia chi tru so chinh/ Aclclre ss:216 - 2/8 Niri Thdnh Phutrng 13 Qu6n Tdn Binh Tp, HCM- DiOn thoai/ Telephone :028.3997.4668- Fax: 028.3991.1679- Nguo'i thuc hi6n c6ng b6 thong tinl Subntittect by. '[RAN TFII eUYNFI T.RANG
Chu'c vul Position: Trr-ro'ng phdn-q phap Ch6 C6ng ty.Loai tho,g rin cong b6 : tr dinh k! tr uht thuong i z+n ! theo 1,6u cduIn/brmcttion disclosuqe type; D perioclic I lrregular Z 2l hours A on demanclN6i dung thdng tin c6ng n6 1*;l content of Information disclosure (x):
1. Bao cito soat xdt bao cao tai chinh 06 thang dAu n[m 2021 cia C6ng ty C6 phAn D6 Tam.2. Giai trinh bien dQng loi nhuan.
LIET KT SO SANH"fY LE DAT
Ot/oGHI CHU
30/0(r/ 2021 30106t2020.IONG DOANH TIIU 29.9t9.106.516 21.10t.s22.981 121,100/o
TONG CHI PIji 25.017 .417 .220 27.825..145.018 90,020ALUI NI'IUAN IKUOLTI{LIE 1.812.289 .356 -3.1 t] .L)22.031 2s6.21%
LOI NHUAN SAU THUE 4.457 .019.473 -3.1t1 .922.031 242,950
lVgtLy€n nhctrt'- Do c6ns ty dd hoin thanh xay dung va dua vao bdn giao 1 block chung cu.
O6i vOi trudng hgp thay d6i, thay th6 th6ng tin di cdng b5, c6n n6u rO nguy6n nhfin thay
OOi tro4c thay th6.In case the company accurates or replaces information(s) that were disclosed. Company shall make a
reasonfor the replacement or correction.
Ly do/ Reason'.
Th6ng tir-r nhy dfl dugc c6ng b6 tr0n trang th6n-u tin dien tu cua cOng ty/qu! vao ngay
|61812021 tai dtro'ng d6n : http://rvrvu'.detamland.com
Tl-iis infolr-ration rvas disclosecl on Compan),/Fund's Potral on date 161812021 Available at: http://
hLtp : i r'n wy-cle_141q1 a14Lg1r1
T6i carn k6t c6c th6r-rg tin cong bo tren ddy la.dirng sr.r th4t vi hodn todn chiu trlich nhiQm tru6c
phap luat r'0 n6i dung cdc th6ng tin dh cong b6./
I cleclare tltat all infbrmatictn provitled in this paper is true and accurate; l shall be legolll,
respons ible .for ant, mi s presentol io n.
Dai di6n t6 chri'cO r g u n izutio n r ep res e ntutiv e
NgLroi dai di€n theo ph6p luAt,4\guoi UQ CBTTL e gal r e pr e s e n t a t iv e / P ar tt aul hor i z e cl I rt dis c I o s e infor nta t i o n
(Ky, ghi rd hg t6tt, ch['c vt-t, d6ng dALr)
(Signanrre,.full name, pctsilion, and seall
TRAN THI QUi}TH TRANG
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Clro k) ka^totin 6 thting diu ndm 2021
cOxc rY co PHAN DE TAM
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eAo cAo cuA Frer oONc euAN TRI
eAo cAo soAr xer rs6NG TrN rar cuius crUe NreN oo
Trang
01 -02
03
04-01
08
09-10
11-38
3" eANccANDorreroAx
4. nAo cAo rcer qua HoAT DONG KTNHDoANH
5. eAo cAo LU'u cHUyrN rrpx rp
6. eAN rnuypr un,lr eAo cAo TAr cHiNH
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CONG TY C6 PHAN EE TAM
sAo cAo cua ngl BONc euAN TRICho k),kii rcdn 6 thdng diu ndm 2021
UOi ains Quan tri tAn trong de ffinh bdo cdo ndy citng vdi Bdo cdo titi chinh dd dtroc soitt xdt cho kj, kO rodn 6 thdng ddtLndnt 202 l.
1. Th6ng tin chung
C6ngtyC6phAnD0Tarn("C6ngty")ho4td6ngtheoGiSychilngnhAndhngkykinhdoanhs64l0300 l86t doSoK6hoach vir DAu tu Thdnh ph6 HO Chi Minh c6p ngdy 1011012003 vd ddng ky thay OOi aen lAn thir 9 theo Ci6y ch0ngnh6n ddng kf kinh doanh vd dang kj thu6 s6 03031 18498 ngdy 031712020.
C6 phitlu cria Cdng ty dd durrc chinh thirc giao dich tai So Giao dich Chring kho6n thdnh pnO tl6 Chi Minh vdi mA c6phi0u ld DTA ke tir ngdy 1617/2010 theo Quy6t dinh s6 130/QD-SGDHCM do T6ng Girim d6c S0 Giao dich Chringkhodn thdnh pnO UO Chi Minh c6p ngdy 301612010.
Hinh ttrfi'c sri'hfr'u v6n: C6ng ty c6 phAn.
Ho4t tlQng hinh doanh cria C0ng ty: Kinh ctoanh B6t d6ng srin - Dlch vu.
T0n ti6ng anh: De Tam Joint Stock Company. TOn vi5t tit: De Tam J.S.C.
lVIi chfirrg khoi.n: DTA
Trg sd chinh; 56 2/6-218 dudng Niri Thdnh, phu.dng 13, quAn TAn Binh, thdnh ph6 H6 ChiMinh.
2. Tinh hinh tii chinh vh l<6t qu:i hoat tI6ng
Tinh hinh tiri chinh vd kOt qui ho4t d6ng trong kj cira C6ng ty duoc trinh bdy trong c6c b6o c6o tiri chinh dinh kem.
3. Thinh viOn HOi tl6ng Qu:in tri, Ban Ki6m soit, Ban T6ng Giim tl,iic vir K6 to6n tru'ri'ngThdnh vi€n H6i dr5ng QLrrin h'i, Ban Ki6m so6t, Ban T6ng Gi6m c16c vd K0 to6n truong trong kj, vd den ngAy l6p b6oc6o tdi chinh g6m c6:
Hdi tl6ng Quin tri6ng Tlin Dric Loi Chir tlch HDQTBd Pham Thi Kin.r XuAn Thirnh viOn
6ng Trdn Ki6n Phrit l'hirnh vi6nBd Nguy6n Hdng Mai ThAnh vi6nBe Vfr Thi Thanh Vdn Thirnh vi€n
Ban Ki6m so:it
Ong NguyEn Hiru Nghia Truong ban
Ong TrAn Vdn Hing Thdnh vi0nBd Hodng Thi Thu H2r Thdnh vi0nOng TrAn Minh Ngoc Thdnh vi6n
Ban T0ng Ciim tliic vt'K6 to:in truri'ngBa Pham Thi Kim XuAn TOng Gi6m d6c
Bd Tr6n Thi Hdo K0 to6n truong
Ngu'd'i ilai tliQn theo phfp luit cria Cdng ty trong k! vi ttiin ngiry I6p b6o c:lo tiri chinh nhu,sau:Bd Pham Thi Kim XuAn T6ng Gi6m d6c
4. Ki6m to{n ttQc Iip
Cdng ty TNHH Ki6m to6n vd Dich vu Tin hoc Tp. HCM ("AISC') duo. c chi dinh ld ki€m to6n vi€n cho k1i k6 to6n 6th6ng dAu ndn2027 cua C6ng ty.
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Trang I
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C6NG TY C6 PHAN DE TAM
sAo cAo cuA Her DoNG euAN rRICho k) kd todn 6 thdng ddu ndm 202 l
Cam k6t cria Ban T6ng Gi6m tl6c
Ban T6ng Gi6m d6c chiu tr6ch nhi€m lAp b6o c6o tdi chinh th€ hi0n trung thuc vd hop lli tinh hinh tdi chinh c[ra COng
ty tai ngdy 30 th6ng 6 nim 2021, k6t quA hoat d6ng kinh doanh vd c6c lu6ng luu chuy6n ti6n t0 cho kj k5 to6n 6
thdng dAu nam2021. Tlong vi€c soan l6p b6o c6o tdi chinh ndy,Ban Tdng Gi6m d5c dE xem xdt vd tu6n thu c6c v6n
dd sau dAy:
- Chon lua c6c chinh srich k6 to6n thich hqp va 6p dqng mQt c6ch nh6t qudn;
- Thuc hi0n c6c xdt do6n v?r u6c tinh mdt c6ch ho-p ly vd thdn trong;
- 86o c6o tdi chinh duo.c l{p tr0n co so hoat d6ng ti6n tuc, trir truong ho. p khong the gia dinh ring C6ng ty s€
ti0p tuc hoat ddng li0n tuc.
Ban T6ng GiArn c16c chiu trirch nhiOm dim bdo ring c6c s6 s6ch kC to6n thich ho-p di duo-c thi6t lnp vd duy tri cl6 thO
hi0n tinh hinh tii chinh cua C6ng ty v6i d6 chinh xiic hop l! tai moi thdi di€m vd ldm co so d0 soan lAp b6o cio tdichinh phir hop v6i cn6 aO fe to6n ducvc nOu o Thuy€t minh cho Bdo c6o tdi chinh. Ban T6ng Cirim d6c cting chiu
t:.trach nhrern dor vor vrec bAo v€ c6c tAi sdn crla C6ng ty vd thu'c hi6n c6c biQn ph6p hou lj d6 phong ngla vir ph6t hi€ncic hinh vi gian.ldn va cac r i pham khdc.
X6c nhin
fheo y ki€n cta Hdi d6ng Qudn tri, clitng t6i xdc nhfln ring 86o c6o tdi chinh bao g6n'r Bing cdn d5i kC toan tai ngdy 30
th6ng6 ndm202l,86oc6okOtqudhoatddngkinhdoanh,86oc6oluuchuy€ntiOntevdc6cThuy€tminhclinhkdmduocsoan thdo da thd hiQn quan di€m trung thiLc vd hoo l/ vA tinh hinh tdi chinh cfrng nhu k0t qua ho4t dQng kinh doanh vir cdc
lu6ng lLru chuy6n tiin t9 cria C6ng ty cho kj, kC toAn 6 thdng dAu nam kOt thirc vdo ngdy 30 th6ng 6 nim 2021.
B6o c6o tdi chinh c0a C6ng ty duoc lap phn hop v6i chuAn muc vd h0 th6ng k€ to6n Viet Nam.
,,
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ngdy 15 thdng 8 ndm 2021
i il6ng Quin tri
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^2c6NG Ty TNHH rcCu roAN vA orctr vu TrN Hoc Tp. HcMAuditing And lnformotic Services Compony LimitedHeod Office: 3894 Dien Bien Phu Str,, Wcrd 4, Dist.3, Ho Chi Minh City
Tel: (84,28) 3832 9129 (10 Lines)
Emoil: info@crisc,com.vn
Fox: (84 28) 38342957Website: www.,oisc.com,vn
56: A0621337-SXIAISC.DNT SAO CAO SOAT XET TTIoNG TIN TAI CHfNH CrUA NTIN OO
Kfnh gili : QU]i Co E6NG, HOI DONG QUAN TRI v,A. BAN TONG GII{M EOC
CONG TY CO PH,{N DE TAM
Cliring tOi dd tliuc hi6n cOng vi€c so6t x€t b6o c6o tdi chinh giira ni€n dQ kdrn theo cua C0ng ty C6 phAn DQ Tam(ggi t.lt ld "C6ng ry"), duoc lAp ngdy 15 th6ng 8 nim.2027, tir trang 04 c15n trang 38, bao g6m B6ng cdn d5i kti toen t4ingdy 30 th6ng 6 nlm 2021, 86o c6o ktSt qud ho4t dQng kinh doanh, 86o c6o luu chuy6n ti€n te cho k1i k6 to6n 6 th6ngcliu rrdrn 2021 vitBdn thuy6t minli b6o c6o Oi chinh gita ni€n dQ.
Trich nhi6m cta Ban T6ng Gi6m tli5c
Ban T6ng Gi6rrr ci6c C6ng ty ch!u tr6ch nhiOm l6p vitrinh bdy trung thgc vd ho'p l;i b6o c6o tdi chinh gifra nien c10
theo chuin muc k6 to6n, ch€ d6 k6 to6n doanh nghiOp Vi€t Nam vir c6c quy dinh ph6p lii c6 li€n quan d6n vi6c l6p vdtrlnh bdy b6o c6o tdi chinh gifia ni€n d6 vd chiu tr6ch nhi€m vO titirn so6t nQi b6 nrd Ban T6ng Gi6m dOc x6c dinh ldcAn tlridt de dim bao viQc ldp vd trinh bdy b5o c6o tiri chinh gita ni€n dQ kh6ng c6 sai s6t trong y6u do gian [6n hoicnhirn lAn.
'I'r'ich nhi€rn cria I(i6m to{n vi0n
Trhch nhi6n.r cua chrlng t6i ld dua la k€t ludn vd b6o c6o tdi chinh giira ni€n d0 clUa tr€n k6t quA so6t xdt c0a chirng tdi.Ch0ng t6i cli thuc hi€n c0ng viQc so6t x6t theo ChuAn mgc Vi0t Nam vC nop d6ng dich vu so6t xet sO 2410 - Soet xetth6ng tin tdi chinh gifra ni6n d6 do kidrn to6n vi€n d6c I6p cua don vi thuc hi€n.
C6ng vi€c so6t xdt thOng tin tiri chinh gifra ni6n d6 bao gdrn vi€c thtrc hi6n c6c cu6c ph6ng vAn, chu y6u ld phdng v6nnhong nguoi chlu tr6ch nhi€nr ve c6c vdn ed tai chinh k6 toAn, vir thgc hi€n thi tuc phdn tich v?r c6c thtli tuc soet x€tkhic. M6t cLr0c so6t xet vir co b6n c6 pham vi hep hon mQt cuQc ki€m todn clugc thrrc hidn theo cdc chuAn nruc l<itmtoAn Vi6t Nam v2r do v6y khdng cho phdp chirng t6i d4t duoc sg ddrm bdo ring chtng t6i s€ nh4n bi6t duoc tdt cA c6c
v6n d€ tlong y6u c6 th6 duo-c ph6t hi6r.r trong mQt cuOc ki6m to6n. Theo d6, chirng tOi kh6ng cl:a ra y ki6n ki€ni to6n.
l(0t lrrin cu:r Ki6rrr torln vi0n
Cirr c(l tr0n k6t qudL so6t x6t cria chirng t6i, chtng t6i kh6ng thdy c6 v6n d€ gi khi6n chting t6i cho ring b6o cAo tirichinh gi0'a ni0n d6 dirrh kdnr kh6ng phin 6nh trung thuc vd ho.p l1i, tr€n c6c khia oanh trgng y6rr, tinh hinh tAi chinhcira Cdng ty C6 phin DQ Tam tai ngdy 30 tli6ng 6 niim?021, cfrng nhu k6t qui hoqt d6ng kinh cloanh vii ILru chuy€ntidn t0 cho k!' k6 to6n 6 ttr6ng dAu nam 2021, phir ho. p vdi chuAn muc k6 toen, cn€ OO t<6 to6n doanh nghiop Vi€t Namvdcdc quy dinh plrhp ly c6 liOn quan d6n viQc lflp virtrinh bdy b6o c6o tdi chinh giira ni€n dQ.
\/in 116 l<hic
86o cdo tii cliinlr cho kj' k€ to6n 6 th6ng dAu ndm 2020 vitcho ndm tdi chinh k,5t tnfrc ngdy 31 th6ng 12 nani 2020 cua
Cdng tv C6 phin l)€ Tara ili duo-c so6t xdt, ki0m todn boi ki€m to6n vi€n vd doanh nghiQp ki6m to6n kh[c. Ki€rn to6nvi€n nay dd clLla ra v ki6n chSp nh6n todn phAn d5i vdi c6c b6o c6o tai chfnh n€u tr€r.r.
, ngity l5 tlrtittg I ndm 2021
GIAM EOC
Eu roAu vA rUvAN
AN ruvtNc ND Kt-tNKT-: 0 t I t -2020-005- 1
I'rang 3
69*rc
U6 Tai chinh lti€t Aram cip
Brunch in Ho Noi:Brunch in Dd Ndng:Pep. Ollice in Con Tho:
6th Floor 36 Hoo Binh 4 Str,, Minh KhoiWord, Hoi Bo lrung Dist,, Ho Noi Clty
350 Hoi Phong Str,, Thonh Khe Dist,, Do Nong City
P9019 - A 200 Nguyen Hien Str,, Ninh Kieu Dist,, Con Tho City
Ie 184241trUr 0045 Fcx: (84,24) 3782 0048
Ie (84 236) 31 41 61 9 Fox: (8A 236) 31 4i 624
Ie (84 28) 3832 9l 29 Fox: (84.28) 3834 2957
Emo honoi@olsc corn.vn
Emo : donong@cisc com,vn
Emoi contho@oisc com,vn
C6NG TYC6 PHANDE TAM
nANc cAlv B6r rr roANTqi ngay 30 thdng 6 ndm 2021
trl5, s5 B 0t - DN
Dctn vi tinh: D6ng Viit Nant
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TAI SAN
A. TAI SAN UCAU TIAN
l. Ti6n vi c{c khoin tu'ong tlu'ong tidn
l . Ti6n
2. Cac khoan tucrng dLLong ti€n
II. C:ic kho:in aliu trr tii chinh ngin han
l. Chirng kho6n kinh doanh
2 DLL phong giam gi6 chi-ing kho6n kinh doanh
3. DAu tu n6rn gi[ cl6n ngdy d6o han
III. Cfc khoin phrii thu ngiri han
l. Phai thu ngin han cira kh6ch hing2. Trdtru6c cho ngudi b6n ng6n h4n
3. Phai thu n6i b6 ng6n han
4. PhAi thu theo tiCn d6 kC ho4ch hqp cl6ng x0y clpng
5. Phai thu vd cho vay ngdn han
6. Phai thu ng6n han kh6c
7. Du phdng phdi thu ngin han kh6 ddi
8. Tdi sdn thi6u chd xu lV
IV. Hing t6n kho
1. Hdng t6n kho
2. DLr phdng girirn gi6 hdng t6n kho
V. Tii sfrn ngin han khdc
I. Chi phi trd trudc ngin han
2. ThuC GTGT duqc khAu trir3. Thu6 vd c6c khodn kh6c phdi thu Nhd nudc
4. Giao dich mua bdn lqi tr6i phi6u Chinh phu
5. Tdi sin ngdn han.l(hdc
- -- i Thuv6tlvla so
minh
100
110 v. tllt|2
120 Y.2
121
122
123
r30
13 r V.3
132 V.4
I JJ
134
135
136 V.5a
137
139
140 V.6a
l4l149
150
151 V.9a
152
153 V.1 1b
154
155
30/61202t
149.979.733.909
40.365.357.976
12.898.173.532
27 .467.184.444
42.812.246.580
42.812.246.s80
49.536.677 3A2
16.512.787.232
32.276.788.s19
847.101.55r
s.792.534.996
5.792.534.996
11.372.917.055
9 .58t .490.t29
1.213.962.395
577.464.531
0ll0tl202l
112.740.996.731
47 .946.339 .116
12..743.470 439
35.202.868 737
2.000.000.000
2.000.000.000
5r.682.042.082
r7.649.334.188
33.4't2.935.904
559.77 I .990
1.342.711.096
1.342.711.096
9.769.904.377
8.279.958.792
1.489.945.58s
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lJun thq,it ntinh btio cito titi chinh lit phtin khdng th€ tdch rdi ctia bcio cao ndy. Trong I
l0
CONG TY CO PHANDP TAM
nANc cAN u6r xr roANTai ngdy j0 thdng 6 ndm 2021
tliu sii B ol - DN
Dctn vi tinh: Ding Vi€t Nam
rAt sAN
B. TAr sAN oAr uaN
I. Cfc khoin phii thu dii hgn
l. Phai thu ddi han cua kh6ch hdng
2. Trit trudc cho nguoi b6n ddi han
3. V6n kinh cloanh o clon vi truc thu6c
4. Phai thu nQi bQ ddi h4n
5. Phai thu vii cho uay dAi han
6. Phei thu ddi han khdo
7. Du phong phai thu ddi han kh6 ddi
II. Tni s:in c6 dinhl. Tdi san c6.dinh hiru hinh.
- Nguy€n gia
- Gid tri hao ntdn lLLi k€
2. Tdi san c6 dinh thue tdi chinh
- Ngtty€n gid
- Gid tri hao ntdn ltg kd. ; ... , ^ ,J. I dr san co dlnh vo hinh
- NgLryen gi,i- Gid tri hao mdn ltg kii
UL Bdt ddng siin tliu tu'
- Nguy6n gi6
- Cie tri hao mdn lu! k6
IV. Tni s:in dii'dang dii hgn
1. Chi phi sfin xu6t, kinh doanh dd dang ddi h4n
2- Chi phi xdy dung co b6n dd dang
V. C:ic khoin diu tu'tii chfnh clii h4n
l. DAu tu vAo c6ng ty con
L DAu tu vdo c6ng ty li6n doanh. li6n k6t
3. DAu tu'g6p v6n vtb don vi kh6c
4. Du phdng dAu tu tdi chinh dAi h4n
5. EAu tu n6m gift d6n ngdy ddo han
VI. Tii sin dii han khicl. Chi phi trdtrudc ddi han
2. Tdi sdn thuS thu nh6p hoin lai
3. Thi0t bi, vflt tu, phu tUig thay thii ddi han
zl. Tdi srin ddi han khric
TONG CSNG TAI SAN 644.095.416.225 535.02 r.584.I58
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422.280.587.427
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BANG cAN u6I KE ToANTqi ngdy 30 thdng 6 ndm 202 I
NIi, sii B ol - DN
Do'n vi tinh Eing Vi€t Nam
Ll--IljHl_l-/-ljl-rL.gl:gl_gl_l_iljl---
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NGU6N VON
NO PHAI TRA
No ngin han
Phai tra cho ngudi b6n ng6n han
Nguoi mua trA tidn trudc ngin han
Thu6 vd c6c khodrn phdi nQp Nhd nudc
PhAi tri nguoi lao d6ng
Chi phi phai tre ngin han
PhAi tra nQi bQ ng6n h4n
Phrii trd theo ti6n c16 kd hoach hc.rp d6ng xdy dr,mg
Doanh thu chua thuc hi0n ng6n han
Phai tra ngan han khlic
Vay vir no thu0 tdi ch(nh ngin h7n
Du phong phii trd ng6n han
Quy klren Ihuong. phuc lgi^ -.. . I .,vu) Drnh on gta
Giao clich mua b6n lai trrii phi6u Chinh phu
II. Ng'dii han
l. Phai tra ngudi brin ddi hqn
2. Nguoi mua tr6 ti6n trr.r6c ddi h4n
3. Chi phi phAi tr6 ddi han
4. Phai tra n6i b6 v0 v5n kinh doanh
5. Phai tre nQi b0 dii hqn
6. Doanh thu chua thgc hiQn ddi han
7. Phai trA ddi han khdc
8. Vay vd no thu€ tdi chinh ddi hqn
9. Trrii phicu chuy€n d6i
10. C6 phi€u uu dai
I l. Thu€ thu nhfp ho6p l4i phdi trd
12. Du phdng ph6i tr6 ddi han
13. Qu! phdt tri6n khoa hoc vd c6ng nghQ
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cONc rY co pnAN DE TAM
gAo cAo LTIU CHTIYEN rrnN rn(Theo phucrng ph6p gi6n tiiSp)
Cho k) kd rcdn 6 thdng ddu ndm 2021
tvtiu sii B 03 - DN
Do'n vi tinh; Ddng Vi€t Nam
CHi TIEU
I. LU'U CHUYAN TINN{TU'HOAT DONG KINH DOANH
1. Lqi nhuin tru'6'c thu6
2. Didu chinh cho cic l<hoiin:
- KhAu hao tii sdn c6 dinh vd b6t d6ng shn dAu tu- C6c khoAn du phong
- Lei, 16 ch€nh l€ch tli gi6 h6i do6i do d6nh gi6 lai c6ckhoin muc ti€n td c6 g6c ngoai t€- Lai, 15 tir hoat d6ng diu tu- Chi phi lsivay- C6c khoan di€u chinh kh6cLgi nhufln ti'hoat tlQng kinh doanh tru.6.c thay d6i v6nlu'u tlQng
- Tdng (-), giem (+) c6c khoan phai thu
- Ting (-), gi6m (+) hdng t6n kho- Tdng (+), giem (-) c6c kho6n ph6i tri (kh6ng ke lai vayphai tr6, thu6 thu nh6p phAi n6p)- Ting (-), girim (+) chi phi tr6L tru6c- Ting (-), giam (+) chtng khoiin kinh doanh
-.:- I len lal vav da tra- Thu€ thu nhAp doanh nghi€p dd nQp
- Ti€n thu khric ti ho4t dQng kinh doanh- Ti€n chi kh6c tir hoat dQng kinh doanh
Luu chuy6n ti6n thuin tri ho4t dQng kinh doanh
II. Lw CHUyfN rrtN rrlno4T D9NG DAU TrI1. TiAn chi d6 mua sim, xdy dpng TSCE vA c6c TSDH kh6c2. Ti€n thu tir thanh lf, nhudrig bdn TSCD vi c6c TSDH kh6c3. Ti6n chi cho vay, mua c6c c6ng cu no cta tlon vi kh6c4. TiAn thu hdi cho vay, b6n lpi c6c c6ng cu no cria don vi
kh6c
TiAn chi dAu tu g6p v5n vdo don vi khdcTi6n thu nOi AAu tu'g6p v6n vho don vi kh6cTiAn thu t* l6i cho vay, c6 tric vd lgi nhuQn iluoc chia
Lu'u chuy6n ti6n thufln tt'ho4t tlQng dAu tu
06 thring tliu nim 06 thing tliu nim2021 2020
4.872.289.356 (3.117.922.037)
384.447.281 1 40 660.838
(853.et7.70;) 1++0 8ur.6or12.161.796.209 1.542.583"493
6.s64.615.l1s (1.87s.179.367)
(545.76s.339) 5.067.082.657
(67 .613 .s69 .970) (3 .704.062.477)
91.410.508.295 9.s11.s77.427
(4.849 .546.264) (445.73 0.553 )
(t .992.960 .s92) (e15 .e27 .082)(1.354.154.571) (250.e44.24s)
(30.800.000) (50.600.000)
21.588.326.704 7.305.916.360
(2.7 43.878.836)
(92.t04.906.289)
5 r .5 r 8.623.025 _
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Ban thuyit ninh bdo cito t itj chinh ld phdn kh6ng thi rdch rrli ctia bdo cdo n i4,. Trang 9
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CONG TY Co PHAN DE TAM
naN rrrwpr nuNn sAo cAo rar cninqnCho k) kii todn 6 thdng driu ndm 2021
Mius6Bog-DN
^ . , ^lDonvt ltnh; Dong Yrcl Nant
r. DAc DrEM HoAT DqNG c0n ooaNu NGHTEr
1. Hinh thri'c s6'hfru v6n
C6ng ty C6 phAn DQ Tam ("C6ne ty") ho4t dQng theo Gi6y chring nh4n dang k/ kinh cloanh s6 4103001861 do So K6
hoach vd DAu tu Thdnh pfrO H6 Chi Minh cAp ngdy loll0l2\03 vd ddng ky thay O6i a6n lAn thir 9 theo GiAy chLing nhAn
dAng kj kinh doanh vd dang ky thuii sO O:O:l 18498 ngdy O3l7l2O2O.
^i ,,7C6 phi6u cua C6ng ty dd clugc chinh thuc giao dich t4i Sd Giao dich Chtmg kho6n thdnh ph6 H6 Chi Minh vdi md c6 phi0u
le DTA kC tir ngay 161712010 theo Quy6t dinh s6 130iQE-SGDHCM do fdng Gi6m d5c So Giao clich Chring kho6n thdnh
pfr6 uo Chi Minh cAp ngdy 301612010.
V6ndi6ulQtheogi6ychirngnhdndangkjkinhdoanhciraC6ngtyldl80.5g8.320.000\,ND,duocchiathdnh 18.059.832
c6 phAn, mQnh gi6 m6l c6 pnan h 10.000 vNo, tAt cd c6 phAn cia C6ng ty ld c6 phdn ph6 th6ng.
Tru sii'chinh: 36 216-218 duong NLli ThAnh, phudng 13, qLrfln Tdn Binh, thdnh ph6 H6 Chi Minh.
2. Linh vqc kinh.doanh
I(inh doanh B6t d6ng sdrn - Dich vu.
3. Nghnh nghd kinh doanh
I(inh doanh nhd. Dlch vp nhd dAt. Xdy clr,rng dAn dqng vd c6ng nghiQp. San l6p mflt bdng. fu v6n xAy clqng (ril kinh doanh
djch vu thiOt k€ c6ng trinh). Khdo s6t dia hinh, dia ch6t c6ng trinh, dia chAt thuy vdn. Mua bdn: vdt ligu x6y dr,Lng; di€n co;
di€n lanh; dung cu th6 thao; hdng c6ng ngh€ phAm. Kinh doanh du lich lfr hdnh nQi dia. Mua b6n, sta chfa 6 t6. Ho4t clQng
th6 thao. I(inh cloanh: khu vui choi gidLi tri, nhd hdng, kh6ch s4n (kh6ng hoqt dQng t4i trq so). Dai ly b6n vd m6y bay.
XAy dirng co so ha tAng k! thu4t khu c6ng nghQp, khu dAn cu. Kinh doanh b6t dQng sdn. Dlch vu tu vAn bAt dQng sdn. Dichvu quAn ly bAt dQng sirn. Mua bdn, cho thu6 m6y m6c, thi6t b! xdy dgng - ngdnh ndng - lAm nghigp - vdn phdng. Dich vudgn vQ sinh vdn phdng, nhd d. Dich vU chdm s6c cdy cdnh. Cho thu€ nhd o, vdn phdng, nhd xuong, kho bdi. Cho thu€ nhd
phuc vu muc dich kinh doanh (ki 6t, trung t6m thuong mai). M6i gi6i, d6u giri bAt dQng sdn. Qudng c6o bAt dQng sAn. Sdn. .. . . i .^
giao dlch bat dQng san. V4n tAi hdng ho6 bdng dudng bQ.
4. Chu kj,sin xu6t, kinh doanh thdng thud'ng
Chu kj'sAn xuAt, kinh doanh dg 6n: Kdo ddi trOn 12 thdng. Chu k! SXKD c6c hoqt dQng kh6c cira C6ng ty trong vong 12
th6ng.
5. Dnc di6m hoat c16ng ciia doanh nghi6p trong kj k6 torin cri :inh hu',ii'ng tl6n bf o cio tiri chinh: kh6ng c6.
6. Tiing s6 nhin vi0n tl64 ngiy 30 thing 6 nim 2021: 39 nh6n vi€n. Q.Jgdy 3l thdng 12 nir:r.2020:39 nh6n vi€n)
7. CAu trric rtonnh nghiQp
Dar.rh sdch c6c don vi trr.r'c thuQc khdng c6 nr c6ch phrlp nhAn
T€n rlon vi Dla chi
Chi nhdnh s6 I - C6ngty C6 phfu Dq Tam
C6ng ty CP D0 Tam - Chi nh6nh Ph0 Qu6c
C6ng ty CP DQ Tam - Chi nhrinh Bic Ninh
Ap Vting Gdm - x6 Phu6c An - huyQn Nhon Trqch - D6ng Nai
4054. Nguy6n Trung Truc, khu ph6 5 - phudng Duong E6ng - th?rnh
pn6 enii Qu6c - Ki€n Giang
Cdn nhd ma s6 LKB l7-08 Dq 6n Khu nhd o lidn kC tqi cAc 16 d6t -
phuong Phn ChAn - thi xa TU Son - BAc Ninh
8. Tuy0n nt6 vO tne ning so sinh th6ng tin tr€n 86o c6o thi chfnh, L.^Vi0c lua chon so liOu vd th6ng tin cdn phAi trinh bdy trong b6o cdo tdi chinh duoc thuc hi0n theo nguy0n tAc c6 the so sdnh
dtro-c giiia c6c ky kC to6n tuong [rng.
Cdc titul€t ntinh nitv ld b6 phtin hop thdnh c/ic Bito cdo tai chinh. T'rang I I
CONG TY Co PHANDS TAM
BAN THUYET nfiNH BAo CAo TAI CHiNHCho k), kii todn 6 thang ddu ndm 202I
M6u si5 n 09 - DN
Donvitfnh: Ding Vi€t Nam
Ir. NrEN Dg KE TOAN, DON Vr TrEN TE SUDUNC TRONG KE TOAN
L Ni6n tlQ kli torin
Ni0n d6 k6 toAn cira C6ng ty bat dAu tir ngdy 01 thang 0l vd k(5tthtc ngdy 3l th6ng t2 hirng nim.
K! kti to6n 6 th6ng dAu ndm cira C6ng ty bht dAu ti-r npy 01 th6ng 0l vd k6t thlc ngd.v 30 thang o h2rng ninr.
2. Do'n vi tidn t6 sii'tlung trong k6 toin
D6ng Vi6t Nam (\rND) duoc sil dLrng ldm don vi tidn t0 de ghi s6 k6 roin.
rrr. cr{uAN N{uc vA cHE DQ KE TOAN Ap OUNC
l. Ch6 alg k6 to{n {p dung
C6ng ty 6p dirng ChC dO kC to6n doanh nghiCp Vi6t Nam theo hudng dAn tai 'I'h6ng tu se,2.0O]2O!4/TT-BTC dugc 86 Taich(nh Vi0t Nam ban hdnh ngdy 221 1212014 vd c6c th6ng tu sua d6i, b6 sung.
2. Tuy0n fii vi vl0c tuin thri chuin mg.c k6 to6n vi chii tlQ k6 to:in.
Chirng t6i dd thuc hi6n c6ng vi6c k€ torin lAp vA trinh bdy b6o c6o tdi chinh theo cdc chuAn muc kt! to6n Vi6t Nam. chd d6k6 to6n doanh nghiOp Vi0t Nam vd c6c quy dinh ph6p lj c6 Ii€n quan. 86o c6o tdi chinh dd durrc rrinh bdy m6t cech trungthuc vd hqp ly ve tinh hinh tdi chinh, k6t qua kinh doanh vd c6c lu6ng ti6n cira doanh nghi€p.
Vi€c h.r'a chgn s6 li6u vd th6ng tin cAn phai trinh bdy trong bdn 'I'huy0t minh bdo c6o tdi chinh cluo-c rhuc hi6n theo nguy0nt6ctrongyCuquydinht4i chuAnmgck6to6nVi6tNams62l "Trinhbdyb6ociiordi chinh",
IV. CAC CHiNH SACH KE ToAN Ap ouNc.
1. Cic khoin tidn vir tu'o'ng ttu'ong tidn
Ti€n bao g6rn ti6n m[t, ti6n giri ngAn hdng kh6ng kj,han.
Cic khorin tuo-ng tluo'ng.ti6n bao g6m c6c khodn ti€n gtii c6 k! han vd ciic khoAn dAu tu ng6n han c6 thdi han g6c kh6ngqud ba th6nglte tir ngay dAu tu, c6 tinh thanh khodn cao, c6 khi. ning chuy€n d6i d6 dang thdnh cric luong ti6n x6c dinh ,akh6ng c6 nhidu rtli ro rrong chuyOn d6i thdnh tidn.
2. C:ic khoin tliu tu'tii chfnh
C:ic khoin tliu tu' nim gifi'tl6n nghy tl:lo h4n
Cric kl.roin dAu tu n6m giu ddn ngdy ddo han bao g6m: cric khodn tidn gui ngdn hdng c6 kj,hqn vd c6c khoan cho vay namgiu dOn ngdy d6o han vdi muc dich thu ldi hdng lcj, vd. c6c khodn dAu ru ndm giLi d6n ngdy ddo han kh6c.
C6c khodn dAu tu ndm giir d6n ngdy d6o han duoc ghi nh6n ban dAu theo giri g6c bao g6m gi6 mua vZL cac chi phi li€n quand€n giao dich mua c6c khoan dAu tu. Sau ghi nh6n ban dAu, n6u chua duoc lqp du phong phii thu kh6 cidi theo quy clinhcia ph6p luAt, ciic khoin dAu tu ney dugc d6nh giri theo gi6 tri c6 th6 thu h6i. Khi c6 bang chirng chdc ch6n cho tldy m6tphAn ho[c todn b6 khodn dAu tu c6 th6 kh6ng thu h6i duqc thi s6 t6n th6t dLrcyc ghr nh4n vdo chi phi tdi chinh rrong k] vdghi gidm gi6 tri dAu tu.
Cic khoin tliu tu'g6p v5n viro tlo'n vi kh6c
Khodn rJAu tu g6p v5n vdo don vl kh6c ld khoAn C6ng ty dAu tu vdo c6ng cu v6n c[ra don vi kh6c nhung kh6ng c6 quy6nkiOm sorit hodc d6ng ki6m so6t, kh6ng c6 6nh hudng dring k€ d6i v6i ben duoc dAu tu.
C6c khoan dAu tu dLLo-c ghi nh4n theo gi6 g5c, bao g6m gi6 mua vdc6c chi phi li€n quan rrlrc ti0p d6n vi6c ddu rr.r. 1'rr-rdnghqp dAu tu bang tdi san phi ti€n t€, gid phi khoAn dAu tu dLroc ghi nhdn theo gid tri hqp lj cira rrii san phi ti€n t9 tai thrridi6m ph6t sinh.
Ccic thnit rttitlt ndy lit b6 phdn hoTt thanh cdc Bdo cao tdi chinh. Tratry l2
cONG Ty c0 rHAN D['. TAM MIu sd B 0e - DN
nAN rnwBr nmlvn nAo cAo rAr cHiNHCho k) kO todn 6 ttuing ddu ndm 2021 Don vi rinh; Ding ViQt Nam
5.1 TSCD hfru hinh (ti6p theo)
Khi tii sdn "6
dinh duoc b6n ho4c thanh lj', nguyOn giri vd khdu hao lfiy k6 dugc x6a s6 vd bAt kl,khoen lai 16 nao phdt sinh
tir i,i€c thanh ly ddu dugc tinh v2ro thu nhpp hay chi phi trong k!.X6c dinh nguyen gi6 trong tirng trudng hop:
Tdi san c6 dinh hltut hinh ,ruo td*
Nguy6n gi6 tdi sAn "6
dlnh bao g6m gi5 mua (tril (-) cric khoiin duoc chiCt kheu thuc,ng rnai hoic gidm gi6). c6c khoAn thu6
(kh6ng bao giim c6c khodn thud duoc hoirn l4i) vd c6c chi phi li6n qlran truc ti6p d6n vi€c dua tiri san v2ro trang thdi sinsdng sti dung, nhu chi phi lap d[t, ch4y thu, chuy€n gia vA c6c chi phi li6n quan tru'c tiOp kh6c.
Tdi san c5 dinh ld nhd cira, vflt ki6n trirc gin li6n v6i quydn s& dqng d6t thi giri tri quydn sir dung d6t dLroc xac dinh ri6ng
biqt vd ghi nhpn ld tdi s6n c6 dinh v6 hinh.
5.2 TSCD v6 hinh
Tii s:in c6 dirh v6 hinh cluqc ghi nhAn theo nguy0n gia trir di (-) gi6 tri hao mon ln.r, k6. Nguydn gi6 tdi san c6 dlnh vo
hinh ld todn b0 c6c chi phi md doanh nghiQp ph6i b6 ra d6 c6 duoc tdi san c6 dinh v6 hinh tinh d6n tht-vi cliern dua tei san do
vdo sir dung theo du kiCn.
T'ai sdn c,j dinh v6 hinh ld qttyin sit futng drit
Nguy6n gi6 tdi sdn "6
ctinh v6 hinh ld quy6n sft dirng d6t ld s6 tiAn tr6 khi nhQn chuy€n nhuong quy6n su dung dAt hqp phrip
tir nguoi kh6c, chi phi dOn bn, giAi ph6ng m4t bing, san l6p mat bang, lQ phi tnr6c ba, ...
5.3 Phuong phrip khdu hao TSCD
Tdi sdn "6
dlnh dugc khAu hao theo phuong ph6p duong thang dua tr6n thoi gian s& dung r-rdc tinh cua tdi san. Thoi gian
hriu dgng u6c tinh ld thdi gian md tdLi sAn ph6t huy duoc tdc dung cho sdrn xu6t kinh doanh.
Tltdi gian hitu d4tng rdc tinh c[ia cdc TSCD nhr sau:
Nhd ctra, vdt kidn trtic 05 - 30 ndm
l,,tdy m6c, thiA bi ()4 nant
Phtrcng ti€n vdn tdi, truyin ddn 05 - 09 ndnt^,.! ,Thiet bi, d4ng c4 quan ly
Qttyin su dang dtit vO thdi han dtrtrc ghi nhQn theo gid g6c vd khdng tinh khdtt hao.
6. Chi phi xiy dg'ng co bin d6'dang
Chi phi x6y dpg co ban dd dang dugc ghi nh@n theo gi5 g6c. Chi phi ndy bao g6m todn b6 chi phi cAn thi6t d€ muu s6*m6i tdi sdn c6 dinh, x6y dgng m6i ho[c sira chCra, cAi t4o. md rQng hay trang bi lai k! thLrat cOng trinh nhu: Chi phi xAy
dung; chi phi thi6t bi; chi phi b6i thucrng, h6 tro vd trii dinh cu; chi phi qudn ly du rin; chi phitu vAn dAu tLL xdy dung vd ciic
chi phi khdc.
Chi phi ndy duoc k€t chuyOn ghi tdng tdi san khi c6ng trinh hodn thdnh, viQc nghiQm thu t6ng th6 da thuc hiOn xong, tiLi san
ctuoc birn giao vd dua v?ro tr4ng th6i s8n sdng sri dung.
7. Chi phi tri truri'c
Chi phi tri tru'6c tai C6ng ty bao g6m c6c chi phi th;rc te da ph6t sinh nhung co li6n quan d6n kOt qua hoat d6ng kinhdoanh cira nhiOu k! kti to6n. Chi phi tri tru'6c cira c6ng ty bao g6m c6c chi phi sar-r: CI'ri phi mua bno hi0m (bao hiOm chhy.n6, bao hi6m xe, b6o hi6rn tai san, ...). c6ng cg dung cu, chi phi sua chira TSCD, chi phi m6i gi6i.
Phu'ong phrlp phin bii chi phi tri tru'6'c: Vigc tinh vd phdn b6 chi phi trc truoc v2ro chi phi ho4t clgng kinh doanh nrng k!theo phuong ph6p dudng thing. Cdn cri vdo tinh chAt vd mi'c dQ tirng logi chi phi md c6 thdi gian phdn bo nhu sau: chi phi
tra trudc ngdn han ph6n b6 trong vdng 12 th6ng; chi phi tri tru6c ddi han phdn U6 tir lZ th6ng d6n 36 thdng. Chi phi rn6igi6i phAn b6 theo doanh thu.
Cac thu16t ninh nut, ld bd phrtn hov thinh cac Bao coo tai chinh. Trotrg 1I
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CoNG TY Co PHAN DE TAM M6u sii B oe - DN
nAN rnwnr nuNn sAo cAo rAr cHiNHCho lc) ki todn 6 thdng ddu ndm 202I Don vi tinh: iing Viqt Nam
8. No phdi triCric khodn nq phAi trA dirgc ghi nhpn theo nguy6n gi6 vd kh6ng th6p hon nghia vu phdi thanh todn.
C6ng ty thuc hi€n ph6n loai c6c khodn nq phAi trd ld phdi tri nguoi bdn, phdi trA n6i b6, phai trA khric tiy thu6c theo tinhchAt cia giao dich ph6t sinh ho{c quan hC gifra c6ng ty vd d6i tugng phai tra.
C6c khodn no phdi trd duoc theo d6i chi ti6t theo lrj h3n phdi tra, cl6i tuong phai tra, loai nguyen te phai tra (bao g6m viQc
d6nh gi6 l4i ng phdi trh th6a min dlnh nghia c6c khoan muc tidn tq c6 g6c ngoqi t6) vd c6c y6u t6 kh6c theo nhr-r cAu qLrdn lycua C6ng ty.
Tqi thdi diiim lAp b6o ciio tdi chinh, C6ng ty ghi nh4n ngay mQt khoan phAi tra khi c6 cdc bdng chLing cho thdy m6t khoant6n thAt c6 kha ning chic chan xiy ra theo nguy6n t6c th6n trgng.
9" Vay vi no'thu0 tii chfnh
Gia tri cAc khodn vay rliroc ghi nhAn Id t6ng s5 ti€n di vay cira cdc ngAn hang, to chuc, cong ty tai chinh vd c6c c16i tu'ongkh6c (kh6ng bao g6rn c6c kho6n vay du'6i hinh thL?c ph6t hdnh tr6i phi6u hoac ph6t hdnh c6 phiOu uu dai c6 di6u khoan batbu6c b6n phdt hdnh phdi mua lai tai mQt thdi di6m nhdt dinh trong ru'ong lai).
10. Cfc khoin chi phi di vay
Nguy0n tic ghi nhin chi phi rli vay: l6i tid:n vay vi cilc chi phi khric ph6t sinh li6n quan trgc ti6p d6n c6c khoan vay ciladoanh nghiCp dugc ghi nhfln nhu khoAn chi phi sdn xu5t, kinh doanh trong hj, trri khi chi phi ndy ph6t sinh tir cdc khodnvay li6n quan truc ti6p di5n vi6c dAu tu xdy dgng ho5c shn xuAt tdi sdn do clang duoc tinh vdo gi6 tri tai san d6 (duoc v6nhila) khi c6 di di6u ki€n quy dlnh t4i chuan muc kt5 todn s6 tO " Ct.ri phi di vay''.
ll. Chi phi phii triChi phi phai tra bao g6rn chi phi lai ti6n vay; chi phi luong, thuong,... da ph6t sinh trong lcj, b6o c6o nhung thuc t6 chua chitra. D6i v6i chi phi luong, thudng phdi trd cho hguoi lao ddng duoc ghi nh{n vrio chi phi s6n xuAt, kinh doanh trong k} theonguy€n t6c phi hqp gifta doanh thu vd chi phi.
12. Ti6n luong vir cic kho6n bio hi6m Uit nuQc
Ti€n luong cluoc tinh to6n vd trich lgp dua vdo chi phi trong lcj, theo Hop c16ng lao d6ng vd QLry chC tiOn luong cira C6ng ty.Theo d6, bao hiOm xd h6i, bao hi€m y t6 vd bao hi6m th6t nghiCp cfrng duoc trich l4p vdi tj' l€ 1d25,5%,4,5o/o vit2',/o tuonglng vdi tidn luong cia ngudi lao dQng. Ty lC2l,5% se duoc dua vdo chi phi bio hiem xd h6i, bao hiOm y t€, bdo hi6m thdtnghiOp trong kj; vA 10,5% s0 cluqc trich tir luong co birn cta ngudi lao d6ng.
13. Doanh thu chua thg'c hiQn
Doanh thu chua thuc hi€n ld doanh thu se duoc ghi nh6.n tucrng {rng v6i phAn nghla vu md C6ng ty se phAi thuc hi6n trongmQt hoac nhi6u kj kti toen ti6p theo.
Doanh thu chua thuc'hiCn bao g6m s6 ti6n crja kh6ch hdng di tr6 trudc cho ra6t hoflc nhi6u k]'k6 to6n trong trudng hopC6ng ty dd giao hdng h6a cho ngudi mua vd nguoi mua ch6p nh6n thanh to6n.
Phuong ph6p ph6n b6 doanh thu chua thgc hiQn theo nguy€n t6c phir hqp vdi phAn nghia vr,r md C6ng ty sO phdi thuc hi6ntrong mOt ho[c nhi6u k1; kt5 to6n tiiip theo.
14. Viin chfr sii'hfi'u
Nguy6n tic ghi nh{n v6n gtip cta chfr sri'hfiu: V6n g6p cta chir sd hfru cluoc hinh thdnh tir s6 tien da g6p v6n ban dAu,g6p b6 sung c[ra c6c c6 d6ng. V6n g6p cua chir sd huu duoc ghi nhAn theo s6 v6n thuc te da g6p bAng ti€n hoao b6ng t?ri
san tinh theo n.rOnh gi5 cira c6 phi6u da ph6t hdnh khi mdi thdnh l4p, ho[c huy dQng th6m d6 mo r6ng quy md hoat d6ng cuaC6ng ty.
Lo'i nhu{n chua phin ph6i
Loi nhuAn sau thu6 chua phAn ph6i dLrqc ghi nhfln ld s5 loi nhuAn (ho6c t6; tf tet qLrd hoat d6ng kinh doanh cia C6ng tysau khi tlir (-) chi phi thu€ thu nhip doanh nghiop cua ki hien hdnh vd c6c khoan dieu chinh clo 6p dpng nOi t6 tnay ct6i
chinh srich k6 toen, didu chinh h6i t6 sai s6t trgng ytiu cira c6c ndm tru6c.. ;,.Viec pltdn phoi lqi nhu6n duoc cdn c[L vdo cli€u lQ C6ng ry ve th6ng qua Dai hQi d6ng c6 d6ng hdng ndm.
Cac thryit ttinh ttdy ld bO phiin hqp thdnh ccic Bdo ccio tdi chinh. Trang 15
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CONG TY C6 PHAN DP TAM
sAN rHuyrr vuNn nAo cAo rAr cniNnCho k), ld todn 6 thdng ddu ndm 2021
udu sii g 09 - DN
Don vi tlnh. Edng Vi€t Nam
I5. Doanh thu vi thu nh{p khic
Donnh thu bdn hhng
Doanh thu bdn hdng dirgc ghi nhAn khi d6ng thoi thoa man 5 di€u ki6n sau: l. Doanh nghi€p di chuydn giao phAn ldn riri rovd loi ich gan li6n qLry6n so htu shn phAm hoac hdng h6acho nguoi mua; 2. Doanh nghi6p kh6ng con n6m gi0 quy6n qudn
ly hdng h6a nhu ngu<ri sd hiru hdng h6a ho4c quy€n ki6m so6t hdng h6a; 3. Doanh thu dtLoc x6c dlnh tuong d5i ch6c chin.Khi hqp d6ng quy dinh ngudi mua duoc quydn tra l4i siin phdm, hdng h6a dd mr-ra theo nhirng di€u ki6n cU th6, doanhnghigp chi dugc ghi nh4n doanh thu khi nhfrng di€u kiQn cu thd d6 kh6ng cdn t6n tqi vd ngudi mr-ra kh6ng dugc quydn tralqi sAn ph6m, hdng h6a (tr[ truong hgp trrl lqi dudi hinh thiLc OOi tai ae lAy hdng h6a, dich vs kh6c); 4. Doanh nghiQp da
hodc sE thu duoc loi ich kinh tii tir giao dlch b6n hdng; 5. X6c dinh duoc c6c chi phi li€n quan d6n giao dich b6n hdng.
Doanh thu crng c6p dich vqDoanh thu cia giao dich v6 cung c6p dich vu dugc ghi nh6n khi k6t qua ctra giao dich d6 cluoc xiic clinh mdt c6ch rJling tincAy. Trr-rdng hop giao dich v€ crng c6p cllch vp li6n quan c1€n nhiOu ky thi doanh thu duoc ghi nh4n trong ky theo k6t clua
phAn c6ng vigc dd hodn thdnh.vdo ngdy lqp Bang Cdn d6; tC to6n cLia k! d6. Doanh thu cung cAp dich vu drLoc ghi nhdn l<hi
d6ng thoi thoa'mdn tAt cd b6n (a) dieu kign: l. Doanh thu duoc x6c dinh tuong A6i cnac chan. Khi hop d6ng quy dinhnguoi mua duoc cluy6n tra lai dich vu dE mua theo nhirng cli6u ki0n cq th6, doanh nghiCp chi ciuqc ghi nhAn cloanh thu khi
-.i ..^ , :nhung di6u ki0n cu th6 d6 kh6ng cdn t6n tai vd ngudi mua khdng duo-c quy6n tri l4i dlch vu di cung cAp; 2. Doanh nghiepda hoac sd thu duoc lgi ich kinh t6 til'giao dich cung cAp clich vu c16; 3. Xdc dinh dugc phAn cdng vi0c cla hoan thinh vatr
ngdy lf,p bAng Cdn d6i kd to6n; 4. X6c dinh duoc chi phi phdt sinh cho giao dich vA chi phi hoiin thdnh giao dich cung c5p
dich vu d6.
Doanh thu bin b6t ilQng sin
Oi6i vOi c6c c6ng trinh, hang mgc c6ng trinh-mh Cdng ty li chi dAu tu': doanh thu b6n b6t Ogng sAn duoc ghi nhAn khid6ng thdi thodL mdn 5 di€u kiQn: l. B6t dQng sdn dd hoin thdnh todn bQ vd bdn giao cho ngudi mua, doanh nghiQp cld
chuy6n giao riri ro vd lgi ich gan li6n vdi quydn sd hiru b5t dOng sdn cho ngudi mua; 2. Doanh nghiQp kh6ng cdn n6m giirquydn quin ly b6t dQng sdn nhu ngudi sd hftu bAt dQng san hodc quydn ki6m so6t bAt Ogng sdn; 3. Doanh thu duoc x6c dinhtuong d6i chic chan; 4. Doanh nghiQp da thu duoc ho4c sE thu duoc lgi ich kinh t€ tt giao dich b6n bAt dgng sirn; 5. Xzicdinh dugc chi phi li6n quan dtSn giao dich b6n b6t dQng sdn.
Trudng hop C6ng ty c6 hgp d6ng hodn thiQn nQi th6t b6t dQng sdn ri6ng vdi kh6ch hdng, trong d6 quy dinh 16 y€u cAu crha
kh6ch hdng vC tf,i0t t<6, tcy tfruqt, m6u md, hinh th*c hodn thiqn nQi th6t Uat AOng srin vd bi€n bin bdn giao phAn xdy th6 chokh6ch hdng, doanh thu duoc ghi nhdn khi hoirn thdnh, b2rn giao phAn xdy th6 cho kh6ch hdng.
Oiii v6i tloanh thu b{n b6t dQrig sin phin 16 bin ndn: cloanh thu dirgc ghi nhqn khi d6ng thoi thoh mdn 4 diALr kiQn: 1.
Ea chuy€n giao rii ro vd loi ich gin li6n v6i quydn sri dgng dAt cho nguoi mua;2. Doanh thu duoc x6c clinh tucrng aOi cnicch6n; 3. X5c dinh dugc chi phi lien quan d6n giao dich b6n nijn dAt; 4. Doanh nghiCp da thu duoc ho[c chic ch6n se thudtroc loi ich kinh t6 tir giao dlch b6n n6n dAt.
Doanh thu ho4t tlQng tii chinh
Doanh thu ho4t ddng tdi chinh phan 6nh doanh thu tir tiOn ldi, c6 tric, loi nhu6n duoc chia vd doanh thu hoqt clQng tdi chinhkhac cira doanh nghiOp (thanh ly c6c khoAn dAu tu v6n kh6c; lai chuy6n nhuong v5n)...
Doanh thu ph6t sinh tir ti€n lai, c6 tric vd lqi nhudn duoc chia cira doanh nghiQp duoc ghi nhqn khi th6a man d6ng thoi 2di€u ki€n: 1. C6 kha ndng thu dugc loi (ch tir giao dich d6; 2. Doanh thu duoc xric dlnh tuong d6i chac ch6n.
- Ti6n ldi dugc ghi nh6n tr6n co sd thdi gian vd lai suAt thgc tt5 tirng lcj,.
- C6 tirc vd lgi nhu6n duoc chia duoc ghi nh4n khi cO d6ng dugc quydn nhdn c6 tfrc ho4c c6c b0n tham gia g6p v6n duocquy€n nl'rAn loi nhuAn tir vi6c g6p v6n.
Khi kh6ng the thu hdi m6t khohn nrd tru6c d6 da ghi vdo doanh thu thi khoan co kha nang kh6ng thu h6i duoc hoqc kh6ngchac ch6n thu h6i duoc d6 phai hach to6n viro chi phi phdt sinh trong lq}, kh6ng ghi gidm doanh thu.
,'lHri
Cdc rhtryit minh ndy ld b6 phdn hop thdnh cdc Bio cao tdi chinh. Trang I 6
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CONGTYCO PHANDE TAM
BAN THUYpT nuun sAo cAo rar cHiIlHCho k) kii todn 6 thdng ddu ndm 2021
pt6u sri B 09 - DN
^ ... ^lUcm vt ttnh; Dong Vtet l\atn
16. Gi6 v5n hing b6n
Gi6v6n hdng b6n phan 6nh tri gid v6n cira s6n phAm, hdng h6a, dich vu bdn trong kj, vd c6c chi phi li€n quan d6n hoqt c16ng
kinh doanh bat d6ng sin dAu tu vd cdc chi phi kh5c dugc ghi nhAn vdo gi6 v6n ho4c ghi gieim gi6 v6n trong lcj, b6o crio. Giriv6n duoc ghi nh6n tai thdi di€m giao dlch ph5t sinh hodc khi c6 khA nang tuong O5i cnac chdn s6 ph6r sinh trong tucrng laikh6ng phAn bi6t da chi tiiin hay chua. Gi5 v6n hdng b6n vd doanh thu dugc ghi nhdn d6ng thiri theo nguy€n tAc phn hqp.
17. Chi phi tiri chinh
Chi phi tAi chinh bao giim: Cdc khodn chi phi hodc kho6n 16 li€n quan c10n c6c ho4t cl6ng dAu tu tdi chinh, chi phi cho vayvd di vay v5n, dr,r phdng giam gi6 dAu tu tdi chinh v?r cdc khodn chi phi tdi chinh khric.
Khoan chi phi tdi chinh duoc ghi nhAn chi ti6t cho tilng nQi dung chi phi khi thuc tC ph6t sinh trong k;! vd duiyc x6c dinhm6t ciich d6ng tin c4y khi c6 dAy dn bdng chLmg vA c6c; khoAn chi phi ndy.
18. Chi phi bdn hhng vi chi phi quin lf doanh nghiQp
a. Chi phi birr hirng
Phdn 6nh c6c chi phi thgc t6 ph6t sinh trong qu6 trinh bin san phAm, hang ho6, cung cAp dich vu, b6n b6t dQng shn bao g6mcdc chi phi chdo hdng, gidi thi6u san phAm, quang c6o san phdm, hoa h6ng b6n hdng,...
b. Chi phi quin lf doanh nghiQp
Phan 5nh c6c chi phi qud.n ly chung cira doanh nghiEp g6m c5c chi phi vA luong nhdn vi€n bQ ph6n quan ly cloanh nghi0p:bdo hi6m xd hQi, brio hi€m y tt1, kinh phi c6ng dodn, bdo hi6rn thAt nghi0p cuanhdn vi6n quAn ly doanh nghiQp; chi phi v4tliQu vdn phong, c6ng cp lao dQng, khAu hao TSCD drirng cho quirn ly doanh nghiQp; thu6 m6n bdi; dich vu mua ngodi; chiphi bang tidn khdc.
19. Chi phi thuO thu nhip tloanh nghiQp
Chi phi thu6 thu nhAp cloanh nghiQp bao g6nr chi phi thu6 thu nh4p doanh nghi0p hi6n hdnh vd chi phi thu6 thu nhqp doanhnghidp hodn l3i phdt sinh trong nim l2rm cdn c[r xdc dinh k6t qr-rd ho4t d6ng kinh doanh sau thu6 cua C6ng ty trong ndm tirichinh hien hanh.
Chi phi thu6 thu nh4p doanh nghiQp hiQn hdnh ld s5 thu6 thu nhAp doanh nghi6p phii nQp tinh tr6n thu nhflp chiu thu6 trongndm vir thu€ su6t thu6 thu nh6p doanh nghi€p hi€n hdnh.
Chi phi thu6 thu nhQp doanh nghi0p hoan lai li s6 thu6 thu nhdp doanh nghi€p se phdi n6p trong tuong lai ph6t sinh tir viQcghi nh4n thu6 thu nhAp ho6n l4i phdi trd trong ndm vd hodn nhflp tdi sAn thr-r6 thu nhdp hodn lai dd dugc ghi nh4n til c6cnim trudc. C6ng ty kh6ng phAn iinh vdo tdi khoAn ndy tdi sAn thu6 thu nh4p hodn lai hoirc thu€ thu nh6p hodn lpi phdi trriphet sinh tu c6c giao dich duqc ghi nhdn truc ti6p v2ro v6n chfi so hiiu.
ThLr nhdp thu0 thu nhAp doanh nghiQp hoan lai ld khoin ghi gi6ni chi phi thu6 thu nhdp cloanh nghi6p ho6n lai ph6t sinh rirvi€c ghi nh6n tdi sdn thu6 thu nhflp hodn lai trong ndm vd hodn nhAp thue thu nh4p hodn lqi phai trA da duoc ghi nhqn tirciic ndm trudc.
COng ty chi bir tr} c6c tdi s6n thu6 thu nhAp hodn lai vd thu6 thu nh4p hodn l4i phAi trA khi C6ng ty c6 quydn hop phdpttuoc bir trir gita tdi sAn thu6 thu nhQp hiQn hdnh v6i thu6 thu nhdp hiQn hdnh phdi nQp vir c6c tdi s6n thu6 thu nhAp hoin laivd thu€ thu nhap hodn lai phAi tr6 li6n quan t6i thu6 thu nhQp doanh nghi€p duoc quan ly biri cing m6r co quan rh;C d6i vdicing m6t don vi chiu thuti vd doanh nghi€p dg dinh thanh to6n thu6 thu nhdp hi6n hdnh phdi rra vd tai sirn thu6 thu nhdphi€n hdnh tr€n co sd thuAn.
C6c khoan.thu6 phai nQp ng6n s6ch NhA nu6c s€ duoc quyet toen cu th6 vdi co quan thu€. Ch6nh l€ch gita s6 thu6 phain6p theo s6 sdch va s5 IiQu ki6rn tra quyiit toen se duoc didu chinh khi c6 quy€t to6n chinh thirc vdi co quan thu6.
Thu0 su6t thu6 thu nhdp doanh nghiQp 6p dung cho Cdng ty rrong ndm hiOn ianh ld2O%.
Cic thq€t minh nq,, lit b0 phdn hqp thitnh cdc Blto ciio titi chinh. Trang I 7
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i
C6NGTYCO PHANDE TAM
eAN rHuyrr ivuNn BAo cAo rAr cniNnCho k) ki todn 6 thdng diu ndm 2021
i{iu s6 s 09 - DN
Eon vi tlnh: D6ng ViQt Nam
20. Lei tr6n c6 phi6u
Ldi co bdn tr€n c6 phi6u duoc tinh bang c6ch l6y loi nhu4n ho4c 16 phAn b6 cho c6 d6ng sd hfru c6 phit5u ph6 th6ng cLra
C6ng ty sau khi trir di phAn Qu! khen thucrng vd phric lgi dugc trich l4p trong kj,chia cho sd lugng binh qudn gia quydn. i ; , .i . i , ^ctra so c6 phi6u ph6 th6ng dang ltru hdnh trong lry.
Lii suy giAm tr6n c6 phi€u cluoc tinh bdng c6ch chia loi nhuan hoqc 16 sau thu6 ph6n b6 cho c6 cl6ng sd hiru c6 phi6u ph6
th6ng cira C6ng ty (sau khi da <Ii0u chinh cho c6 tric cila c6 phi6u uu rISi c6 quydn chuy6n aOi; ctro s6 l,rgng binh qudn gia
quydn cira s6 c6 phi0u ph6 th6ng dang luu hirnh trong lcj, vd s6 lugng binh qudn gia quydn cira c6 phitiu ph6 th6ng s€ cluoc
ph6t hdnh trong trudng hqp t6t ca c6c c6 phitiu ph6 th6ng ti6rn nd.ng c6 t6c rlQng suy giim d6u clur;c chuy6n thAnh c6 phi6u.i.^
pno tnong.
21. C6ng cu tii chinh
Ghi nh{n ban tliu
Tii sin thi chinh
'fhco Th6ng ru s6 2 1 0/2009/TT-8TC ngdy 06 th6ng l 1 nim 2009 ("Th6ng tu 2 1 0"), tdi san tdi chinh duoc phAn loai nrQt
c6ch phir hgp, cho muc dich thuydt minh trong cdc b6o c6o tAi chinh, thdnh tdi siin tdi chinh duoc ghi nh{n theo gi6 tri hgp
ly th6ng qr-ra 86o c6o k6t qu6 hoat d6ng kinh doanh, c6c khorin cho vay vA phai thu, ciic khodn dAu tu giti d6n ngiry d6o han
vatei sAn tiri chinh sin sdng de ban. C6ng ty quy6t dinh phdn loai c6c tai srin tdi chinh n2ry tai thoi diem ghi nhQn lAn dAu.
Tai thdi di6m ghi nh4n lAn dAu, tdi sin tdi chinh duoc x6c dinh theo nguy6n gi6 cQng v6i chi phi giao dich t4rc tiep c6 li€n
quan.
Cric tdi sdn tdi chinh cira C6ng ty bao g6m ti6n_ vd cric khoAn tidn grii, cric khodn ph6i thu kh6ch hdng, c6c khoan phAi thu
vd cho vay vd ph6i thu kh6c.
N9'ph:ii tri tii chinh
Nq phdi trd tdi chinh theo pham vi cria Th6ng tu 210, cho muc dich thuy6t minh tlong c6c b6o c6o tdi chinh, dugc ph6n lo4i
mQt cdch pht hqp thdnh ciic khodn ng phai tra tdi chinh dugc ghi nh4n th6ng qua 86o c6o k6t qud hoat dQng kinh doanh,
c5c khodn nq phdi trd tdi chinh dugc x6c dinh theo gid tri phan b6. COng ty x6c dinh viQc ph6n loai cdc khodn ng phai trd
tdi chinh tai thdi di0m ghi nhan lAn dAu.
^iTat ca ng phai tla tdi chinh dugc ghi nhQn ban d6u theo nguy6n gi6 cQng voi citc chi phi giao dich trrpc ti€p c6 li6n quan.
No. phai trd tdi chinh cria C6ng ty bao g6m ciic khoan phdi tr6 nguoi b6n, c6c khoirn phai trai kh6c, ng vd vay.
Gi6 tri sau ghi nh$n l6n rliu
Hi6n tai khong c6 ydu c6u xric d!nh l4i gi6 tri c0a c6c c6ng cu tdi chinh sau ghi nhAn ban dAu.
Bir tri'c6c c6ng cu tii chfnh
C6c tdi san tdi chinh vd ng phii tra tdi chinh dugc bi tri.r vir gi6 tr! thuAn sd duoc trinh bdy trOn c6c b6o c6o tdi chinh n0u,
vir chi n6u, don v! c6 quydn hgp ph6p thi hdnh vigc bir trir ciic gi6 trl cla dugc ghi nh4n ndy vit co y dinh bi tril tr€n co sd
thuAn, hoflc thu duoc c6c tdi sin vd thanh to6n ng ph6i tr6 d6ng thdi.
22. Cic b6n liOn quan
C6c b€n liOn quan ld c6c doanh nghiQp, c6c c6 nhdn, truc ti6p hay gi6n tiiip qua mQt hay nhidu trung gian, c6 quyi:n ki6rn
sodt hodc chiu su ki6m soat cria C6ng ty. Citc b0n li€n k6t, cric cii nhdr.r niLo truc tiOp hoqc gi6n ti€p ndm giiL quydn biilu
quytit vd c6 rinh hLLdng d6ng k€ d6i vdi COng ty, nhirng chric trdch qurin ly chu ch6t nhu Ban Tdng Gi6m d6c, IIOi d6ng
Quhn tri, nl.r0ng thdnh vi€n thAn c6n tlong gia dinh cua nhting cd nhdn ho4c c6c b€n li6n k€t hoqc nhr)ng c6ng ri liin kitv6i c6 r'rhdn ndy cfrng duoc coi lir c6c b6n 1i6n quan. Trong vi€c xem xdt ttng m6i qLran hd gi0a c6c b6n li€n quan, ban chAt
cira m6i quan h0 durvc chri y chir kh6ng ph6i ld hinh thric ph6p ly.
c
h*
Cdc thuf r ninh ndy Id bd pltiitt hop rhdnh cdc Btio clro toi chlnh. Trong I 8
I
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CONG TY CO PHAN DE TAM
BAN THUyET nuxn sAo cAo rAr cHiNHCho k) lui todn 6 thdng ddu ndm 2021
vliu sii e 09 - DN
Don vi tinh: Ddng Vi€t Nant
23. Tni sin, doanh thu, k6t qui kinh doanh theo bQ phin
B0 phdn kinh doanh bao g6m b0 phan theo lintr vuc kinh doanh r.a b6 ph6n theo khu vr-rc dia ly.
BQ ph6n theo linh vuc kinh doanh Ll rn6t b6 phAn c6 thd phan bi6t duoc c0a C6ng ty tham gia vdo qu6 trinh san xr.rdt hoaccung cAp sAn phAm, dich rt ri€ng l€, m6t nh6m cdc sdn phAm ho4c c6c clich vu c6 li6n quan mA b0 phan ndy c6 rLii ro vii Ioiich kinh te khac v6i c6c b0 phdn kinh cloanh kh6c.
BQ ph6n theo khu vuc dia ly ld mQt b6 ph6n c6 th6 phdn bi€t dugc cia C6ng ty than.r gia vdo qu6 trinh sdn xu6t hodc cungcAp sAn ph6m, dich vu trong pharn vi m6t m6i truong kinh t6 cu th6 md b0 phan ndy c6 rrhi ro vd loi lch kinh t€ khric vdi cdlb0 ph{n kinh doanh trong ciic m6i trudng kinh t0 khac.
Nhim phuc vu c6ng t6c qudn ly, C6ng ty trinh bdy b6o crio b6 phAn chinh y6u theo linh vuc kinh doanh, cdn trinh bdy b6ocdo b6 phdn thf y€u theo khu vgc dia Iy.
\'. THONG TIN BO suNG cHo cAc xHoAN MUC TRiNH BAy rRoNG BANG cAN DoI KE ToAN
l. Tidn vi c6c khorin tu'ong duo'ng tidn
Tiiln
-. i
I len mat
Ti0n gti ngAn hdng
Cic kho:in tuo'ng rluo'ng ti6n
Ti6n giri c6 ky hqn du6i 3 th6ng
c0ng
(*) C6c kho6n ti6n grii c6 kj,han dudi 3 th6ng, vdi
2. Cdc khoin aIAu tu tii chinh (trang 32)
lai suAt tir 3% d€n3,6%,lnim.
(.)
30t6/2021
12.898.1 73.512
6.95 5.590.7 I B
5.942.582.814
27.467.184.444
27.467.184.444
0y01/202t
12.743"470.,139
3.0r6.906.7r 8
9.726.563.721
35.202.868"737
35.202.868.137
40.36s.357.976 47.946.339.176
0t/01/2021
Gid tri DU phdng Gi{ tr! Dq'phdng
30t6t20213. Phni thu ciia khdch hing
Ngin h4n
Kh:ich hing trong nu6'c
C6ng ty CP K! thuAt Xdydung HAi Au
Phai thu kh6ch hdng -'Dudn khu chung cu Detaco
C6c d6i tuong kh6c
c0rg
16.512.787.232
16.5t2.787.232
7.000.183.147
9.435.154.280
77 .449.805
I 7.649.334.1 88
17.649.334. I 88
9.429.144.324
7.762.224.298
457.965.566
16.512.787.232 r 7.649.334. I 88
Crltc thuy€t ninh nqt ld bA ph1n hqp thcinh cdc Bdo ciro tdi chinh. Trang I 9
,!
,i
s\i:
Ix\ta
CONG TY C6 PHANDE TAM
nAN rnuyET MrNH sAo cAo rAr crriNrrCho k) ki todn 6 thdng ddu ndm 2021
MAus6gog-DN
Do'n vi t[nh: D6ng ViQt Nam
4. Trf, tru'6c cho ngu'd'i bin
Ngin han
C6ng ty CP Hd Gia An
C6ng ty CP K! thudtXAy dmg Hdi Au
Trii trudc ngudi b6n ldbOn 1i€n quan (xemthLry€t minh muc VIIi.3)
C6c d6i tuong kh6c
c0rg
5. Phni thu kh{c
a. Ngin han
PhAi thu lai ti6n giri
Phai thu tidn cho muo,n
d6n c6c B€n li6n quan
(xem thuy6t minh mycvrrr.3)
C6c khoZrn tam frng
C6c khodn phdi thu kh6c
b. Dii h4n
T4m irng nhdn vi€n li€nquan dC thqrc hiQn dg 6n
, _^ '. lI am ung cac 5en llenquan (xem thuy6t minhmpc VIII.3)
KhoAn ky qu! thu6 vdnphdng
,',;r.y quy qUan ly Dat
dQng san
c0ng
32.276.788.519
4.545.999.400
8.969.108.191
r 5.339.307.078
3 .422.373.850
30t6/2021 0Uay202t
Giri tri DU phdng Giri tri Dq'phdng
- 33.472.935.901
4.54s.999.400
10.232.790.274
r 0.45 8.400.078
8.235.7 46.152
32.276.788.519 33.472.935.904
3016t202t 0U0il2421
Gii tri DF phdng Gii trl Dq'phdng
847.101.55 I
4 r 1.852.05 t
300.000.000
122.969.500
12.280.000
36.919.2s1.500
35.725.767.500
936.000.000
61.150.800
196.333.200
559.771.990
66.105.6r 0
300.000.000
149.330.000
44.336.3 80
34.975.349.163
33.582.904.413
936.000.000
260.1 I 1.550
I 96.333.200
37.766.353.051 35.535.121.153
Coc ttrulit minh ndlt tit b6 phan hqp rhimh cdc B/to clto tdi chinh. Trang 20
I
CONG TY CO PHAN DE TAM
eAN rHUyBr nmNn sAo cAo rAr cnixnCho l$, ki! ndn 6 thdng d6u ndm 202l
NIi, sii e 09 - DN
^ , , ^:uon vt ttnh; uong l/tel Nailt
*J
6. Hirng t6n kho
a. Ngin h4n
Nguy6n v4t liQu
Hdng h6a
b. Dni h4n
Chi phi sdn xu6t, kinhdozrnh dry dang (*)
Chi phi xZiy dLrng cdi tao
nhd vdn phong
C0ng
(n) Bao g6m:
Du dn khu ddn crr
Detaco (l t)
Du iin cl'rung cu Detaco
(2 *)
Du dn Carden House -
VSIP Bic Ninh (3*)
Dir dn khu biet thuDetaco Phir Qu6c (4*)
C6c dr1 6n kh6c
C0ng
5.792.534.996
340.827.300
5.451.707 .696
414.907.890.441
414.907.890.441
3016/2021 au0u202t
Gin e5c Du'phdng Gi6 giic Dg'phdng
- 1.342.711.096
- 762.952.400
- 579.758.696
- 356.569.483.1 r9
- 351.741.141.i71
- 4.825.338.748
420.700.425.437 357.912.194.215
at/0il2$21 TIng Gifrm 30t6t201,1
I 91.660.000.493
47 .241.497 .346
92.259.7s3.097
11.377.836.680
203.056.7 55
10.497.576.340
25.913.098.5r 1
42.820.524.818
1 .019.847 .197
5.48 8.947.043
r l .598.353.753
t99.668.629.190
6t.558.242.104
135.080_277.91s
t8.397.683.8'77
203.056.7 55
351.744.144.371 80.251.046.866 17.CI87.300.796 414.907.890.44t
(l*) Trong d6, bao g6m chi phi ldi vay dd v6n h6a cho du 6n Khu dAn cu Detaco ph6t sinh ltiy ke dln 301612021 lal
40.500.613.936 VND.
(2*) Trong d6, bao g6m chi phi ldi vay dd v6n h6a cho dq 6n ph6t sinh trong ki la 933.698.629 \,ND vd lfry kC d6n
301612021 lit 8.628.545.455 \ND. C6ng ty cl6 duoc ph6 duyQt diAu chinh cuc b6 quy ho4ch chi ti6t x6y dirng t! 19 l/500Khu dAn cu tai xd Phu6c An, huyQn Nhon Trach, tinh E6ng Nai theo Quy0t dinh s6 4lS0/QD-UBND ngdy 0()11112020 do
Uy ban NhAn ddn tinh D6ng Nai c5p.
lli€n tai, c6c du 6n (l*), (2*) dE hodn t6t thu tgc h6 so ph6p lj vd dang trong qr-r6r trinh xdy dr,mg co so" h4 tAng. nhd o,
chung cu v2r cdc c6ng trinh c6ng cdng. Cdc ti6u mpc cira dq 6n di hoAn thdnh thi C6ng ty da tri€n khai b6n hdng.
(3*) Trong d6. bao g6m chi phi l?ii vay dd v6n h6a cho dq iin Garden House - VSIP Bac Ninh ph6t sinh trong ky ld
3.821.917.808 VND vd lfry kii d6n 301612021ld 17.048.612.634 \rND. HiQn tai, tl.uh tuc h6 so phip Ij da hodn chinh vddang tri6n khai thi c6ng d€ ho2rn thirnh bdn giao cho khich hdng.
(4*) Trong d6, bao g6rn chi phi ldi vay dd v6n h6a cho du 6n Bigt thu Detaco Ph[ QuSc ph6t sinh liy k€ d€n301612021 lit3.502.375.828 \ND. Du 6n ndy dd dat duoc chAp nhqn chrl truong vd dang trong qu6 trinh hodn t6t thir tlrc li€n quan d6n
quyCt dinh giao dAt.
- Gi6 tri hdng t6n kho ding d€ thO chAp nhdm bdo dArn cho c6c khodn vay tai thdi di0rn cu6i kli: thuydt nrinh V.15.
7. Tiri srirr.6 dinh h['u hinh rtrang 33)
Cdc thn1t minh ndv lit b6 phiin hoa thdnh cdc Biro cao tdi chinh. Trong 2 l
CONGTYCO PHANDE TAM
sAN rHUYfr vuNn BAo cAo rar cHiNHCho @ kd ndn 6 thdng ddu ndm 202t
M6u sii B 09 - DN
Donvi ti.nh. D6ng ViQt Nant
8. Tii sin cii O;nt v6 hinh
Khofrn mgc QuyCnsii'dUng ddt
8.274.640.000
8.274.640.000
8.274.644.000
8.274.640.000
c0ng
NguyOn gi{
56 du dArr ndm^: :.. -
50 du cuor ky
Ci{ tri hao mdn Ifry k6
56 clu dAu nAm
S5 aLr cuOi t<y
Gi6 tri cdn lai
56 du dAu narn^; , ;., .50 du crrol t(v
9. Chi phi trd tru'6c
a. Ngin han
C6ng cg dr,rng cu chd phAn b6
Chi phi m6i gi6i chd krit chuy6n
cOng
b. Diri h4n
C6ng cu dung cu chd phdn b6
Chi phi m6i gidi chd k0t chuy6n
c0ng
10. Ngud'i mua tri ti6n truri'c ngin h4n
Kh6ch hdng - DrL 6n khu chung cu Detaco
Kh6ch hdng - Du 6n Garden House - VSIP Bac Ninh
Cric khdch h2rng kh6,c
c0ng
8.274.640.000
8.274.640.000
8_2',74.640.040
8.274.640.000
)I?1.
:\s
l
I
I
l
Quy0n sLr dung d6t v6 thrvi han tai sO 2/8 (sti cn 350/28 bis) dLrdng Nrii Thdnh, phu'nng i3, qu6n TAn Binh. thdnh ph6 HdChi Minh.
Tdi san ndy rld duoc clirng dC thO chAp cho c6c khodn vay tai thoi rli€m cu6i ky: thuy6t minh s6 V. t S.
30t612021
20.887.463
9.560.602.666
0tt0U202t
4.7 63.000
8.275.195.792
9.581.490. r29 8.279.958.792
6.778.540.910
216.129.362
6.562.411.548
3.230.525.983
229.369.025
3.001.156.958
6.778.540.910 3.230.52s.983
30t6t2021
4.930.806.826
1.376.7 s5.000
9.135.455
01t01/2021
2.264"490.422
9.135.455
6.316.697.281 2.273.625.877
11. Thud vh c{c khorin phiinQp Nhi nu'ric
Phni n6p
T'huC GTGT duoc khdutri'
Thu€ thu nhAp doanh
nghiQp
ThuO thLr nhdp cd nhdn
C6c loai thu6 kheic
c0"g
0ll0ll202tSi5 phii n6p
trong kj56 tla thu'c nQp
trong kj,
4.873.972.362
77 6.690.040
241 .665.109
64.989.726
30t6t202t
1.834.240.691
361.420.1s7
I 9.063.7 r i
6.521.989.946
4 15.269.883
341.22't.615
64.989.726
3 ,482.258.215
118.626.217
2.214.724.559 3.600.884.492
Cdc rhuf t nrinh nin'lti bO phdn ho.p thinh cdc Bdo ccio tiri chinh.
7.343.477.170 5.957.317.237
Trang 22
CONGTY CO PHANDE TAM
nAN rnuyBr nuun sAo cAo rAr cHiNHCho k) k€ todn 6 thdng ddu ndm 202 I
MAus6Bog-DN
Do'n vi tlnh: Ding ViQt Nam
L-f-r"L:l--r.
L.f--r:
L:HL-r.;
L:rlr,ljl-....
L:r' -.\
L:rl_,D,
L:l-D.
L:rl--r:L:rl--rl
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L:l--,
L:rl-r,l:rl-^
L_l-r't:rl-.'rl--
L.i_.I11
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11. Thu6 vi cric khofln phiinQp Nhir nuri'c (ti6p theo)
b. Phii thu
ThuiS thu nhflp doanh
nghiQp
cQng
Sd phiii nQp
trong kj,Si5 tle thu'c nQp
trong kj,0u0U2021
12" Chi phi phni trii ngin han
Chi phi l6i vay cdn phdi trd cho ngdn h2rng
Chi phi ldi vay con phrii trA cho C6ng t), TNFIH BDS C6ng lvlinh
Chi phi ldi vay con phdi trA cho cdc c6 nhAn
C0ng
13. Doanh thu chua thuc hi0n
a. Ngin han: Doanh thu chua thgc hiQn li€n quan d6r.r
Dg 6n khu chung cu Detaco
Dir 6n khu d6n cu Detaco
Du 6n Carden House - VSIP B6c Ninh
c0ng
b. Dhi han: Doanh thr"r chua thqc hiQn li6n quap dt5n
Dr,r 6n khu d6n cu Detaco
Dy 6n khu chung cu Detaco
Du 6n Garden House - VSIP Bdc Ninh
c0ng
14. Cic khorin phii tri khic
a. Ngin han
Kinh phi c6ng doiin vd c6c khoAn b6o hi€m bat buqc
Khodn nhdn dit coc gif ch6 li6n quan d6n viQc chuy€n nhugng - Du 6n
Cardcn House - VSIP Bic Ninh
KhoAn nhqn dat cgc giD ch5 li€n quan den viQc chuy€n nhuong - Dir 6n
khu chung clr Detaco
KhoAn nh4n d4t cgc giir ch6 1i€n quan d6n viQc chuy6n nhuong - Du 6n
khu d6n cu Detaco
Nhan k! qu! cua c6c don vi m6i gi6i
C6c khodn phai tra khAc
c0ng
30t6t2021
577.464.531 5'71.464.531
577.464.531 577.464.531
30t6t2021
682.260.2'74
t .409.666.66'7
906.1 r r.001
01t0y2021
I .409.666.667
9i5.507. I 32 1t:
,i.o!('
$N
2.998.037.942 2.345.173.799
30/612021
30.663.255.084
8.5 04.899.758
127 .106.093.641
0il0il2021
33.53 2.800.726
166.87 4.248.483 33.s32.800.726
29.5',77 .418.198
7 l .884.821 .848
9.494 369.574
I I .807.081 .866
82.r51.86r.376
101.462.240.046 103.4s3.312.816
301612021
16.281.452
2.781.000.000
4.492.113.360
750.000.000
3.91 9.552.605
0110112021
I 6.345. r 00
1 1.859.470.000
3.3 35.000.000
2.'77 6.663.224
6.63 5.000.000
2.324.436.645
1t.958.947.417 26.946.914.969
Cac thulit minh ni4, tir bo phiin lop thdtth cac Bio crio tdi chinlt. Trong 23
-t
CONG TY CO PHAN DE TAM
nAN rnuyET MrNH nAo cAo raI cniNuCho b) kii todn 6 thdng diu ndm 202l
wtiu sil B 09 - DN
^ , ' ^]uon vt ttnh; t)ong l/tel lvanl
L-l--a
L:l-J
L.t-,
L-l--,
L:l-J
L:l--r.L:l--.
L.l-.
L:l-1,ljrt-l
L.l-r,ft*r^ljrl-r.rt-rlrrrl-D.l:l-D,
L:rrl-Drl-,D
L:l--,
L.l-.]t:\-f
t_-t-riri\-.rrr-^di
t-.D
r-.).I
.-I
a
14. Citc khoin phii tri kh6c (tiOp theo)
b. Dii han
Khorin nh4n hgp t6c tr-r c6c cd nhAn cho du 6n Khu d6n cu Detaco tai xlPhudc An, Nhon Trach, D6ng Nai
Khodn nhan hqp t5c tu chc cd nhAn cho dtr d:n Garden House - VSIP Bac
Ninh tai KCN VSIP B6c Ninh, xd Pht Chdn, 'lhi xa Tir Son, tinh 86oNinh
Nhan kY quy cua c5c dcrn vi m6i gi6i
C6c khodn ph:ii tra kh6c
c0ng
15. Vay vi ng thu6 tii chinh (trang 34 - 35)
16. V6n chri sri'hiiu
a. Bing Aiii ctri6u bi6n d6ng ciia V6n chu s6 hr-r'u: (trang 36)
b. Cic giao dlch v6 v5n vrii cic chrl sri'hfr'u viphin ph6i cd t['c, chia lg'i nhufln
V6n dAu tu cua chu so hiu..: . ,; ,,t'on gop dau Kv
tr/tin g6p ldng trong kjt-,: , :..,von gop cilot kv
C6 tflc, lo'i nhu{n tli chia
tl. C6 phi6u
S5 lucyng c6 phi6u dd b6n ra c6ng chring^; ,,: , ; , -Lo pt'ueu pno Inong
56 lugng c6 phii5u dang luu hdnh
CA phiilu phii thAng
M€nh gid cd phidu dang ltru hdnh: d6ng ViQt Nanlc6 phidu.
e. Cic qu! ciia doanh nghiQp
Qu! dAu tu ph6t tri6n
C0ng
+ Muc dich trich l6p vd sft dung c6c qu! c[ra doanh nghidp
17. Cic khoin mgc ngohi Bing cAn tl6i k6 torin
Ngo4i t€ - USD
30t6t202t
826.400.000
1.200.000.000
1.200.000.000
1 .47 1.267 .000
0y0112021
I7.0r I.000.000
t 2.43 r.750.000
1.796.320.000
300.000.000
4.700.667.000 3r.539.070.000
606 th:ing rliu nlm202t
r 80.598.320.000
180.598.320 000
180.598 320.000
30t612021
18.059.832
18.059.832
18.059.832
18.059.832
10.000
06 thring diu nim20?.0
180.598.320.000
172 000 004 004
8.598.320 000
180.598.320.000
0l10112021
18.059.832
18.059.832
18.059.832
18.05 9.832
10.000
30t6t2021
593.1 64.884
0u01/2021
593.1 64.884
593.1 64.884 593.164.884
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30t6t2021 0t 101120?1
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CONGTYC6 PHAN DE TAM
nAN rnwEr vnNn nAo cAo rar cnixnCho ki, ki todn 6 thdng ddu ndm 202 I
r\tiu sii e 09 - DN
^ . , ^lDon vt ltnh; Dong Yrcl Natn
vl rHONc rlN rO suNG cHo cAc xnoAx nruc rniNu rAy rnonc sAo cAo xEr euA HoAT D9NGKINHDOANH
06 thfng iliu nIm 06 th6ng tliu niml. Doanh thu thuin tr)'b:{n hing vir cung cip dich vu
a. Doanh thu bin hirng vi cung c,ip dich vu
Doanh thu b6n dAt ndn vA nhd ph5 dg dn khu clAn ctr Detaco
Doanh thu b6n cdn h0 - dU rin khu chung cu l)etaco
Doanh thu bdn hdng h<ia
c0"g
2. Ci{ v6n h}rng binGi6 v6n bhn d6t ndr.r vd nhd ph6 du'an khu dAn cr-r Detaco
Gi6 v6n b6n cin h0 - dU'6n khu chLrng cu Detaco
Gid v6n b6n hdng h6a
c0ng
3, Doanh thu ho4t rIQng tii chinh
Lai ti6n giri ngAn hdng
c0ng
J. Chi phi tii chinh
Chi phi ldi vay
c0ng
5. Chi phi b{n hirng vir chi phi qurin l;f doanh nghiQp
a. Chi phi b{n h}rng
Chi phi nhAn vi€n
Chi phi cdng c!r, dung cu
Chi phi dich vq m6i gi6i b6n hdng
Chi phi dlch vu mua ngodi
c0ng
b. Chi phi quin lf doanh nghiQp
Chi phi nh6n vi6n
Chi phi vat IiQu qudn ly, OO atrng vdn phdng
Chi phi khAu hao TSCD
Thu0, phi. 16 phi
Chi phi dlch vr-r mua ngodi
Chi phi l<hdc bang tidn
c0ng
26.068.439.001 24.119.737.018
2021
26,068.,139.00 |
10.785.255.3 43
14.34s.7 45.'7 58
931.,137.900
2020
24.119.737.018
24.119.'737.018
06 th{ng tliu nim2021
5.488.947.043
r r.598.353.753
910.722.900
06 th{ng tliu nirn202{)
2r.314.r60.000
17.998.023.696 2 I.314.160.000
06 thdng tliu nim 06 thring tliu nim202t 2020
858.92 r.405 440.801 .661
858.921.405 440.80r.661
06 th{ng tliu nim 06 thing dAu nim2021
2.16t.796.209
2020
t.542.583.493
2.161.796.209 1.542.583.493
06 th{ng tliu nlm2021
152.249.509
78.098. r 40
1.022.325.70'7
115.236.996
06 thdng aliu nlrn2020
158.942.286
1 .832.025 .7 14
1 10.076.458
1.367.914352 2.10I.044.458
893.278.049
I 02.585.854
384.447.281
64.989.726
1.696.022.307
I 65.3 80.488
777.991.526
57.099.348
140.660.8i 8
6.000.000
1.194.'700.096
r 2 8.61 5.618
3.306.703.705 2.305.067.446
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nAN rnwnr nrmn nAo cAo rar cniNnCho k) kii todn 6 thdng ddu ndm 202 t
n.15, s6 e 09 - DN
^ . ,, ^:Uon vt ltnh; Uong Ytel Nattt
6. 'Ihu nh6p khric
Thu phi dich vu tu v6n chuy€n nhuong
fhu nh4p do kh6ch hdng kh6ng thg.c hi6n rli6a thu6n coc
lhu nhAp khdc
C0ng
7. Chi phi khic
Chi phi phai tre b6n m6i gidi liOn quan c16n khdch hdng kh6ng thrLc hi6nth6a thuin coc
Chi phi phat hirnh chinh, thu6
C0ng
8. Chi phi sin xuit, kinh doanh theo y6u tiiChi phi nguy6n li6u, vft li6u
Chi phi nh6n c6ng
Chi phi khALr trao tdi san c6 dinh
Chi phf dich vu mua ngoAi
Chi phi khac hang rien
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9. Chi phf thuO thu nhhp doanh nghigp hiOn hinh
Tiing lo'i nhu{n kG todn tru.6'c thu6
Cic khofrn tlidu chinh ting, girim lg'i nhuin kG torin d6 x6c tlinh thunh6p chiu thu6 thu nhip doanh nghiQp:
C6c khodn didu chinh tdng
+ Chi phi kh6ng du'ctc trirChuy6n 16 trong k}Thu nhAp chirr thu6
Atl ltLle suxt
Chi phi thu6 thu nhfip doanh nghi6p hiQn hinh
I0. Lei (16) co'brin tr6n cii phiGu
Lg'i nhu{n k6 to:{n sau thu6 thu nhflp tloanh nghiGp
CfLc khoin ttidu chinh tlng hoic giim- Cac khoan di€u chinh gidn (trich vdo qtr! khen tlurong, ptuic lq,i)
Lgi nhu6n ho{c 16 phin bii cho c6 tl6ng s6'hfiu cii phiOu phii th6ng (*)C6 phi6u ph6 th6ng dang luu hdnh binh qu6n trong k!Lei 06) co bin tr6n c6 phitlu
2.992.346.170 146.984.302
06 thing tliu nIm 06 thing diu nim
06 th:ing clAu nim2021
1 .7 83 .955.697
842. I 90.033
366.200.440
06 thing tliu nim2020
96.6s't.940
50.326.362
2021
200.000.000
12.983.258
2020
562.589.621 l,l
712.983.258 562.589-621
06 thring tliu nim2021
| .47 5.482.041
4.n2.394.723
384.447.281
73.98 8.076.078
262.324.111
06 th{ng clirr ninr2020
745.756.848
3.940.t29 "6281 40.660.83 8
r 9.226.890.836
s.370.896.231
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80.222.724.243 29.424.334.381
06 thring ttAu nEm
2021
4.872.289.356
252983.258
252.983.2s8
252.983.258
(3.048.923.200)
2.076.349.414
20%
415.269.883
06 thdng tliu n5m2020
(3.117.922.031)
720.375.925
720.37 5 .925
7 20.37 5.92 5
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06 thring tliu nEm 06 thdng tliu nim2021 2020
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(*): Khorin loi nhufln phAn b6 cho c6 d6ng sd hlu o6 phi6u ph6 th6ng chua cluoc tinh tri phAn trich I6p qu! khen rhLlong.phtc lqi theo quy dinh hi€n hdnh. Lii co bin vd ldi suy giAm tr€n c6 phi6u cia ndrn 2021 sd duoc di€u chinh vA trinh bdr,lai (n6u c6) sau khi Dai h6i d6ng c6 ddng thucrng ni6n th6ng clua phucrng 6n pirdn pfr6l tc.ri nhuAn.
Ciic thttit ninlt rtin, ld bd phdn hoo thirtth cdc Bao cdo titi chlnlt. Trang 26
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CONG TYCO PHANDE TAM
BAN THrrYnr vuNu nAo cAo rar csixuCho ft), kd todn 6 ttuing ddu ndm 202 I
Miu sii B 09 - DN
Do'n vi t[nh: Dbng ViQt Nant
Ll-J
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Lgi nh.ufln hoac 16 phdn b6 cho c6 tl6ng sd htiu c6 phi€u ph6 th6ng
Lqi nhu{n honc 16 phin b6 cho cii tt6ng s6'hflu cii phi6u ph6 th6ng sau
khi aI6 di}u chinh c6c y6u t5 suy giim
C6 phiiSu ph6 th6ng dang luu hdnh binh qu6n trong lcj,
C6 phi6u ptrii th6ng tlang luu hinh binh quin trong k) sdu khi tle diduchinh cic y6u t5 suy giimLei 06) suy giim tr0n c5 phiiiu
K) kii toin 6 th6ng tliu nnm 2021\TND\TND
K! k6 to:[n 6 th6ng dAu nIm 2020\TND
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06 thing cliu nim2021
. 4.457.019.473
4.457.019.473
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(3.il7.922.037)
(3.1t7.922.037)
t'7.629.916
17.629.916
-------------42-12. Muc ti6u vh chinh srich quin lf riii ro thi chinh
Clio riri ro chinh tir c6ng cu tdi chinh bao g6m rui ro thi truong, rti ro t(n dung vd rui ro thanh khodn
Ban T6ng Gidm d6c xem xdt vd 5p dung c6c chinh s6ch quirn lj cho nhfing rfri ro n6i tr6n nhu sau:
l2.l Rrii ro thi trud'ng
Rtii ro thi trLlirng ld rui ro md gi6 tri hop ly cira cdc lu6ng tidn trong 1u'ong lai cua m6t cdng cu tdi chinh se bi6n clQng theonh0ng thay d6i cua gi6 thi truong. Rui ro thi trudng c6 ba loai rui ro: rii ro lai suAt, rLii ro tidn t0 vd rui ro vd gid khdc,ching han nhr-rrui ro vC gi6 c6 phAn. Cdng cu tdi chinh bi Anh huong boi r0i ro th! truong bao g6m c6c khoan Ti6n, phai thuklidch hdng, ph6.i thu khric, phai trA kh6ch h2rng, c6c khoin vay vd no phai trd kh6c.
C6c phdn tich dQ nh4y nhu duoc trinh bdy du6i day lidn quan den tinh hinh tdi chinh cua C6ng ty t4i ngdy 30 thdng 6 nam2021 vit ngdy 30 thring 6 ndm2020.
C6c phAn tich d6 nhay ndy dd dugc ldp tr6n co so giri tr! c6c khoan no thudn, tj l0 gifta c6c kho?rn ng c6 l6i srAt c6 dlnh ,ac6c khoAn ng c6 l6i suSt thA.,6i ,d ti 16 tu<rng quan gi0a ciic c6ng cp tdi chinh c6 g6c ngoai t0 ld kh6ng thay d6i
Khi tinh to6n c6c ph6n tich dQ nh4y, Ban T6ng Girim d6c gi6 dinh rang dQ nhay cira ciic c6ng cu no sdn sdng c16 bdn tr€nbdng cAn OOI te toan vd c6c khoan mqc c6 li0n quan trong bdo c6o kdt qua ho4t dQng kinh doanh b! dnh hudng boi cdc thay.;. rd6i trong gia dinh vd riri ro thi trudng tuong tlng. Phdp ph6n tich ndy duoc dua tr6n c6c tdi s2rn vd ng ph6i tri tdi chinh mir
C6ng ty ndm giir tqi ngdy 30 th6ng 6 ndm 2021 vd ngdy 30 thdng 6 nim 2020.
Riii ro lii su6ti ,.Rui ro ldi sud:t Id liri ro md gi6 tri hqp ly hodc c6c lu6ng ti€n trong tuong lai cira mQt cdng cu tdi chinh se bi6n dQng theo
nhfng thay d6i cua lai suAt thi trudng. Rrii ro thi trudng do thay d6i ldi su6t cira C6ng ty chir y6u li€n quan d6n khodn vayvd no, tidn, c6c khohn cho vay vd c6c khodn ti€n grii .tgE r h4n cia C6ng ty.
C6ng ty quAn ly rui ro ldi suAt bing c6ch ph6n tich tinh hinh canh tranh tr€n thi truong d6 c6 dugc cdc l6i su6t c6 lgi chomuc dich cua C6ng ty vd vin ndm tlong gi6i han qudn ly nji ro cia minh., ,:.Do nlny doi vo'i ldi sttcit
D$ nhay oua c6c (kheAn vay vd no, tidn vd c6c khohn ti6n gui ngin h4n) cira C6ng ty d6i vdi su thay O6i cO tn6 xdy ra ornirc c16 hop ly trong ldi su6t dugc th6 hiQn nhu sau.
V6i gid dinh ld c6c bi6n s6 kh:ic kh6ng thay d6i, c6c bir5n dQng trong ldi suAt cira c6c kho6n tie n gLii c6 kj han, ti€n vay vdil6i su6t thd n6i c6 arh hudng d€n loi nhr,rdn tru6c thu€ cria C6ng ty nhu sar-r:
Anh hu'ong din lo'i
nhttin trrr6'c thtLi(rlNp)
(820.111.223)
820.177.223
(.1 .089.423.778)1 .089 .423 .77 8
M0c tang/ gidm di6m crv bhn su clung d6 phdn tich d6 nh4y d6i vdi lai suAt duoc gia dinh dLra tr'6n cac di6u kign c6 th6 quansdt duoc cua th! trudng hiQn t4i.
Tdng/ giant-.;dtelll c() bail
+100
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+ 100
- 100
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CONG TY CO PHAN DE TAM
BAN rHuytr nmNn sAo cAo rar cniunCho @ kA rcdn 6 thdng diu ndm 202 I
MAu sii r 09 - DN
Donvi tinh: Ding Vi€t Nant
12.2 Riii ro tin dung
RLii ro tin dupg ld rui r-o rniL mQt b6n tham gia trong m6t c6ng cu tdi chinh ho[c hqp d6ng kh6ch hdng khOng thuc hi€n cdc
nghia 4r cua minh, dfin c16n t6n thAt ve tdi ;hinh. C6ng ty c6 rui ro tin dung tir cdc hoat dQng.sdn xuAt kinh doanh cua minir
f."t n ye, d6i v6i c6c kho6n phAi thu kh5ch hdng) vd tir hoqt dQng tdi chinh cua minh, bao g6m ti6n grJri ng6n hdng, nghigp
vu ngoai h6i va c6c c6ng cu tdi chinh khdc.
Plrai tlttt khach tnng
C6ng ty giam thi6u rui ro tin dung bang c6ch chi giao dich vdi c6c don vi c6 khA nang tdi chinh t6t corrg ty.thudng xuyCn
rheo d6i chqt chE "n onri ,n,", ae Ai. d6"c thu h6i. iren co srr ndry vd khoirn phai thu cua C6ng ty 1i0n qtran d€n nhi6u kh6ch
hang kh6c nhau nen rui ro tin dung kh6ng t6p h'ung viro m9t khdch hdng nh6t dinh.
.^.;I ten gtt ngan tnnR
C6ng ty chu y6u duy tri s6 ri€n gri.i tai c6c ngdn hdng l6n c6 uy tin o ViQt Nam. Cdng ty nhfln thAy rr[lc d6 tiip trung rui xr
tin clung d6i vdi tiiin grlri ngAn hdng ld th6p
l2.J Riii ro thanh khoin
Riri ro thanh klioan lir rui ro C6ng ty gap kh6 khin khi thr,rc hiOn cdc nghia vu tdi chinh do thi6u v6n. Rui ro thanh khoan
cua C6ng ty chir y6u phet sinh til viQc cdc tai sAn tdi chinh vd nq phai tra tAi chinh c6 c6c thdi di6m d6o h4n lOch nhau'
C6ng ty gi6m s6t rui ro rhanh khoiin th6ng qua vi€c duy tri mQt luong tidn mdt vir c6c khorin tuong duong tiiin vir c6c.khoAn
vay ngan hdng o ,nuc mn;;. i6"g ci6; ;6c cho ld di de d6p tu; cho c6c ho4t dQng cia C6ng tv vd d0 giam thi€u anh
huong cira nhimg bi6n dQng vC lu6ng ti6n.
B6ng du6i d6y t6ng hqp thoi han thanh to6n crha c6c khoAn no phdi trd tdi chinh cia C6ng ty dLIa tr6n cdc khoAn thanh todn
Au f<iCn theo hgp d6ng theo co sd chua dugc chi6t kh6u:
Ngiry 30 thing 6 nlm2021 Dr-r6i 1 ndm Tir 1 - 5 nam Tr€n 5 ndm COng
c6c khoan vay vii no 90.815.486.703 64301666.667 - 155'l 17'153'370
Phaitrangudib6n 911.101.502 9ll.l0l'502
C6c khodn phai tra, Phai
csne --lgg{q$Z1{e- ----q2{!Ll1!{gl- -- --J1t'68!29123J-
Nghy 31 thing l2 nIm202tJ . Du6i I ndm Tir 1 - 5 ndm Tr€n 5 ndm C0ng
cdc khodn vay vir no. 56.430.000.000 84.680.000.000 - 14l'1 10 000'000
Phai tra ngudi b6n 5.322-761.082 5322'761'082
C6c khoin phni trd, phdi
nQp kh6c vd chi phi pnai t.a 29.292.088.168 31'539'070'000 -,,----- 60'831'158 768
cQng -----21.o1+.912&9-
-lf54U4!99- -:----:-------:- --2W6321ej'9-Rui ro thanh khoAn ld .uo. -6ng ty tin tuong c6 clir khd ndng ti6p cfln cdc ngudn ,6n khi cAn thi6t, vd c6c khoan vay d6n
han thanh to6n tr.ong vong 12 thang c6 th6 duqc t6i tuc v6i cdc b€n cho vay hi€n tai.
Thi sin d:im bf,o
C6ng ty dd si dr,rng hdng t6n kho vd tdi sdn c6 dinh ldm rdi san th6 chAp nhdm drim bho cho cdc khohn vay ngin han vir vay
dii han tir c6c ngdn hdng (thuy€t minh s6 15 - Vay v?r no ttru€ tdi chinh)'
,iFI
xtN,J;T,4,
Ccic rlnryat ninh ndy td b6 phdn hop thdnh cac Bdo cqo tdi chinh Trong 28
I
CONGTY CO PHANDE TAM
nAN rnwEr nmNH sAo cAo r.qJ cnirvHCho bi, kii todn 6 ttuing ddu ndm 2021
uAu sii B 09 - DN
Do'n vi linh: Dbng ViQt Nant
13. Tii sin tiri ch[nh vi no,phfri tri tii chinh (trang 37)
Gid tri hqrp ly cia c6c tdi san tdi chinh vd no phAi tra tdi chinh duoc phiin 6nh theo gi6 tri md c6ng cu tdi chinh cci th€chuy6n d6i trong rn6t giao dich hi6n tai gi0'a cric b€n tham gia, ngoai triiru'ong hoo bitiu6c phAi b6n hoac thanh ly.
c6ng ty sir dung phLrong phdp vd gia dinh sau day cluoc dung d6 uoc tinh gi6 tri hop lyl.:
Gia tri hop Ii' cira ti6n mat vd ti0n giri ng6n han, c6c khoin phii thu kh6ch hdng. cdc khoin pliai rrd nguoi b6n vd ng phaitrA ng6n han khdc tuong duong v6i gi6 tri ghi s6 cria c6c khodn muc ndy do nhirng c6ng cu ndy c6 kj,lai ngin.
Ci6 tri ho-p ly cria ciic chfng khorin vd c6c cdng cu ncr tdi chinh ni€m y€t du'oc xiic clinh theo giri tri thi trucrng.Ngoai trr)r cdc khodn d6 cfp o tren, gi6 tri hgp lj cria tdi san tdi chinh vA nq phzii tr6 tdi chinh ddi han chua dugc cldnh gid vAx5c dinh m6t cech chinh thfc vdo ngdy 30 theng 6 nim2021 vd 31 th6ng l2 nam 2020.Tuy nhi6n, Ban T6ng Gi6m d6cC6ng ty.ddnh gi6 gi6 tri hoo ly cua c6c tiri sdn tdi chinh vd nn phdi tra tdi chinh ndy kh6ng c6 kh6c bi6t trong y6u so vdi gidtri ghi s6 vdo ngdy k€t thirc k! k€ to6n.
vII.'THONG TIN Bo suNG cHo cAc KHoAN MUC TRiNH BAy rRoNG BAo cAo LUU cHUyEN TrEN t.E
t. S6 tien cli vay thu.c thu trong kj,- Ti€n thu tir di vay theo kh6 u6c th6ng thucrng
Z. Sii tlan da thuc tri g6c vay trong kj,
- Ti0n trA no g6c vay theo kh€ rroc thong thudng
VIII. NHU'NC THONC TIN KHAC
l. Nhfrng khoin ng tiiim ting, khoin cam k6t
Cam kct g6p v6n vdo C6ng ty CP Tu v6n vd CApnu6c D6ng Narn A - M6 K6ng R4ch Gi6 theo GiAy chirng nh6n dang kjkinh doanh so t zo t: sqozg do S0 K6 hoach vd EAu tu tinh Ki6n Giang c6p ,'rgdy 12/612010 vryi v6ndi€u ri f
" oo ,y ja"e
C6ng ty eop 1% viin di6u l€ cria c6ng ty ndy tucrng duong 3 ty aong. 56 ,On iong ty da g6p cion ngdy 30161202l lit 150tri6u d6ng. 56 vdn cam k6t C6ng ty on ph6i g6p rh6m ta Z,SS fi a6ne.
Ngodi v6n dC nhu da n€u tr€n, C6ng ty kh6ng co bAt kj' khodn.no ti0m tdng vir cam k6t ndo c6 iinh hucrng trong y€u md cAnphdi di6u chinh hodc trinh bdy tr€n 86o crio tdi chinh cho lc! kC to6n 6 th6;e dAu ndrn 2021.
2. Cic sr;'ki6n ph6t sinh sau ngiy k6t thric k) k6 to6n
Cdng ty kh6ng c6 su ki0n quan trong ndo khiic khiic xdy ra k€ tir ngdy k€t thtc k! k6 to6n y€u cAu phai c6 c6c di€u chinhhodc thuy6t minh trong cac birc c6o Gi chinh.
3. Th6ng tin vd cic b6n li64 quan
a. Cric b6n li6n quan
06 thring tliu nim 06 th{ng tliu nim2421 2020
33.272.t53.370 -'
19.265.000.000 2.804.706.000
B6n li6n quan
C6ng ty CP Xdy hp Kinh doanh V6t IiQu Xdy dung Invesrco - DTAOng TrAn Dtc Loi
Bd Phaui Thi Kim XuAn
Ong TrAn I(i€t Ph6t
Bi Nguy0n H6ng MaiBd Vfr Thi Thanh Vdn
Bd'l'rAn Thi H6o
M6i quan
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CONG TY C6 PHANDE TAM
BAN THUYBT vuNg BAO CAO TAI CHINHCho k) kii todn 6 thdng ddu ndm 2021
M6us6s09-DN
Do'n v! tlnh: D6ng ViQt Nam
3. Th6ng tin vd cic b0n liOn quan (ti5p theo)
b. Trong k!, C6ng fy cr6 ph{t sinh cdc giao dich chfr y5u v6i c6c bOn li6n quan nhu'sau:
06 th{ng tIAu nEm 06 thdng tIAu nimNhin cung c6p dich vq 2021 2020
C6ng ty CP XAy lap Kinh doanh Vdt liQu X6y dung lnvestco - DTA (36.835.539.09 l) (6.392.288.I 82)
CQ,rg --leEIS2JlU
---(!J9llqqJelc. Tai ngiry 30 thing 6 nIm 2021, Cdng ty c6 s6 du'vri'i cic bdn li0n quan nhrrsau:
Ph:ii thu ngin han kh{c
BANguy0n Hdng VIai
C0ng
Khorin t4m ri'ng dii han
Ong TrAn Dirc I-qi
Bd Pham Thi Kini XuAn
Bd NgLryEn I-l6ng Mai
c0ng
Trii tru'6'c cho ngu'di binC6ng ty CP XAy hp Kinh doanh VAt liQu XAy dung Investco - DTA
c0ng
Thi lao vd lunng,
d. Thu nhip HQi tliing quin tri vi Ban di6u hirnh thucrng
6ng TrAn Eirc Lqi
Bd Phqm Thi Kim Xudn
Ong TrAn Ki6t Ph6t
BiNguy6n H6ng Mai
Bd Vt Thi Thanh VAn
Bd TrAn Thi HAo
C0ng
Trinh biy thi sfrn, doanh thu, kiit quri kinh doanh theo bQ ph{n (xem trang 38)
Thdng tin so sinh
MQt sd chi ti€u so s6nh tr'On 86o c6o tdi chinh cho k! ki5 to6n 6 thdng dAu ndm 2020 duqc trinh bdy lai cho phi hgp vcii
hu6ng d6n cta Ch6 d6 k6 to6n doanh nghiQp 6p dung cho ndm hiqn hdnh.
Chi ti6u Mi s6 Sd de trinh bhy 56 trinh bay t+i Chonh tQch
TrGn B6o c6o k6t qui hogt d$ng kinh doanh
KhoiLn muc "LEi co biLn^ L.i .,
tlen co pnreu
Khodn muc "Ldi suyi ,.r ,,qram tren co phleu"
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300.000.000
0u0u2021
300.000.000
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300.000.000 300.000.000
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378.000.000
238.000.000
320.000.000
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37 8.000.000
2i 8.000.000
320.000.000
936.000.000 936.000.000
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15.339.307.078
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10.4s8.400.078
15.339.307.078 10.458.400.078
06 thing dAu nim2021
5s4.'7 64.307
595.890.232
30.000.000
30.000.000
30.000.000
201 .084.61 5
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3 03.5 39.43 3
369.1 13.961
185.266.667
1.441.739.154 857.920.061
Ma s6 70
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CONG TY Co PHAN EE TAM
BAN THUYET MINH BAO CAO TAI CHINHCho k) kd ndn 6 thdng diu ndm 2021
MAu sii B 09 - DN
Don vi tinh. D6ng Vi€t Nam
VIII.4.Trinh biy tni sin, doanh thu, k€t qui kinh doanh theo bQ phfn
Ban T6ng Gi6m ddc cria C6ng ty x6c dinh ring, viQc ra c6c quy6t dinh qudn lyi cira C6ng ty chir yi5u dua tr€n c6c
loai sAn phAm, dich vu md C6ng ty cung c6p chir kh6ng dira trOn khu vuc clia ly md C6ng ty cung c6p sAn phAm,
dich vu. Do vdy b6o ciio chinh y6u cua COng ty lA theo linh vuc kinh doanh.
Cho ky k6 toan 6 thdng clAu ndm t,5t ttrtc ngdy 30161202l , COng ty bao c6o hoat d6ng theo c6c b6 phAn kinh
doanh: b6n n6n dAt, nhd phii, b6n cdn h6 vd b6n hdng h6a. C6ng ty phAn tich chi titjt cdc chi ti€u theo b6
phdn nhu sau:
Chi ti6uKinh doanh bdt Kinh doanh vit
tlQng sin tu'hing h6a C0ng
LPf'-JLJLJT,T,LJLJI"5,LJtrh,bLPJh,hHbLJLJbhhbbLJLJ
bbbbF
Doanh thu thu6n
Doanh thu thu An ili hdng ban ra b€n ngoii
Chi phi
Gi6 vtin tt brin hdngChi phi brin hdng vd chi phi qu dn Iydoanh nghi€p
L6 ti'ho?t tlQng Oi chinh
Lgi nhuQn tirhoqt dQng kinh doanh
Lgi nhu{n ti'hogt tlQng khric
Tiing tgi nhufn kii to6n tru'rfc thu6
Tii sin bQ phfn
N9'phii tri bQ ph$n
2s.13r.001.101
.25.131.001.101
17.087.300.796
17.087.300.796
937.437.900
937.437.900
910.722.900
910.722.900
26.068.439.001
26.068.439.001
22.672.637.153
17.998.023.696
4.674.614.0s7
(1sa2.874.804)
2.092.926.444
2.779.362.912
4.872-289.356
644.095.416.225
455.666.898.474
Cho kj' 6 th6ng dAu nirn t6t tntrc ngity 301612020, C6ng ty b6o c6o hoat d6ng theo c6c bQ phQn kinh doanh:
b6n nAn a6t, nna phO, Uan cdn hO vd b6n hdng h6a. C6ng ty phdn tich chi ti6t c6c chi ti6u theo b0 ph6n nhrr
sau:
Chi ti6u
Doanh itu tnrAn
Doanh thu thu An tir h ing ban ra b€n ngo?ri
Chi phir ., , , , -ura von tu Dan n?ng
Chi phf b6n hdng vd chi phi qu 6n lfdoanh nghiQp
L6 ti'ho?t tlQng thi chinh
L6 ti'tro4t itQng kinh doanh
L6 tn'Uo4t ilQng khicTdng l-oi nhuin (16) k6 torin tru'6c thu5
Thi sfrn bQ phfln
Ng phii trfr bQ ph{n
Kinh doanh bdt Kinh doanh v$trtQng sin tu'hhng hria C0ng
- 24.119.737.018
- 24.119.737.018
- 25.720.271.904
- 21.314.160.000
4.406.111.904
( 1.101.781.832)
(2.702.316.718)
(41s.60s.3r 9)
(3.117.922.037)
535.021.584.158
351.0s0.085.880
24.119.737.018
24.119.737.018
21.314.160.000
21.314.160.000
D
Cdc thLntit nritrh ni4' ld bd phtin fu.tp thdnh cdc Bao ctio tdi chinh. Trang 38
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