BAo cAo rAl cHiuncHO nAru ra cniruH rEr THUc NGAY 31 THANG 3 ruAru 2018

CONG TY CO PHANKY THUAT D ElI TOAN CAU

c6ttc rv cd pnAn rY rxufir olfr,r roAn cAu

MUC LUC

1. Mgc lgc

2. B6o c6o cria HQi tl6ng quin tri

3. Br[o c6o ki6m toin rIQc l$P

4. Bflng cffn til6i k6 to6n tgi ngiy 31 thfng 3 nlm 2018

B6o c6o k6t qui ho41 dQ"g kinh doanhcho n5m thi chintr k6t thric nglry 31 thrlng 3 nlm 2018

Trang

2-4

6-9

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5.

6. 86o c6o luu chuy6n titin tQ

cho n6m thi chinh t<5t tnnc ngAry 31 thing 3 nlm 2018

7 Bin thuy6t minh 86o c6o thi chinhcho n6m tii chintr X6t thric ngery 31 thing 3 nlm 2018

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c6nc w cd pxAn rY rxuAr orEn roAru cAu

rAo cAo cu.q. HQr oOwc QUAN TRI

HQi d6ng quirn tri Cdng ty Cd phdn K! thuat tliQn Toin CAu (sau tl6y ggi tdt li "C6ng ty") trinh bdy b6o

c6o cira minh cirng v6i B5o c6o thi chinh cho ndm tiri ch(nh k6t thric ngey 31 thSng 3 ndm 2018.

Khii quit vir C6ng tyC6ng ty CO phAn K! thuat dien Toin CAu hoat tl6ng theo Gi6y chrlne.nhatfilg0301446863, d[ng kf lAn ilAungdy 28 th6ng 12 ndm2005 v]r tl6ng ky thay d6i l6n

22 thtng6 ndm 2ol5 do So K6 hoach vd Dau tu TP. H6 Chi Minh c6p.

h-i doanh nghiQp s6

thf mudi t6m ngey

Try so chfnh- Dia chi- Dien thoai- Fax

: 56 Ol clucrng S6ng T4o, phucrng Tdn Thu4n DOng, 9u0n J,TP. UO Ctri Minh

: (8a-28) 3770 lOss

: (8a-28) 3770 1056

C6ng ty co Chi nh6nh C6ng ty C6 phAn K! thuat dien Todl CAu. d1t tai tlfa chi: TAng 8 toa nhd 148

fo*".tjsO 148 Hoirng QuOc Vigt, pt o*g Ngtria TAn, 9u0n CAu Gi6y, TP. He Ngi.

Ho4t dQng kinh doanh cta COng ty theo Gi6y chrlng nhfln il6ng ky doanh nghiQp ld:

- Mua tin tfri6t b! diQn, c6c thi6t pi nhdng chby,chira ch6y, thiiSt bi

.t Org trQm, kiem tra, n s6t, thitit bi chi6u s6ng, thi6t bi dien lanh,

_ thi6t bi tli6u khiiSn, thi iEp vd d6n dpng;

tritit ui cnti bitin 96, biiin thtS diQn, m6y

diqn li6n tsc UPS, thitit bi tlien tl6 tlOng

t bi hin h6a nhiQt, khu6n, c6c sin phdm

oa ch6t c6c lopi, thit5t bi y te - phdng thi nghiQm -g nghe nghnh dAu khi, trang thi6t bi day hgc. Cung

g;

- Dai li,k! gdi hdng h6a;

- Dich vg lip df,t, sua chfi'a vi bio tri c6c sin phAm b6n ra (tru gia c6ng co khi, t6i ch6 ph6 thdi, xi m4

ilipn tai trp so);

- XAy dUng ddn dpng;

- X6y dUng c6ng nghiQp. X6y lip tr4m vh ducrng d6y trung th6, ha th6 tt 35KV trd xu5ng.X6y dUng

giao th6ng thriy lqi;- 6i.n vu t[itit [,5, tip dft, sria chfra, b6o tri, mua b6n thii5t bi dien lanh,thitit bi tli6u khi6n, thitit bi !u

d0ng trong c6ng ng'nigp vi dAn dU.ng (trir gia c6ng co khi, t6i ch6 phti tnai, xi mp diQn tAi trg so).. Ldp

tlat,ita .h[u, bao1.i, tao nann n6i-hoi, sin phAm ti6t kiEm ndng luqng (trt gia c6ng ccv kh(, t6i ch6

phiS thai, xi m4 iliQn t4i trp so);

- Nghi6n c1iu ch6 t4o, sin xu6t, lip r6p thitit bi ch6ng s6t, thi6t bi dipn, tliQn tri. Sin xu6t thitit b! cho

phlng thi nghiQm, xir lf m6i trucrng (tru gia c6ng co khi, t6i chi5 ph6 tnai, xi m4 ttiQn tai trp so). SAn

*u6t sen phAm tii5t kiem nlng lugng (khdng ho4t dQng tai tru sd).

- Mua b6n hirng kim khi diQn m6y, v4t liQu x6y dgng;

- Mua b6n thiiSt b! tin hgc, phAn mdm, m6y in, m6y tinh;- Mua b5n c6c sin phAm co khf, c6c sin phAm bing tl6ng, sit, th6p, c6p diQn c6c lo4i. Bu6n b6n hoa

ch6t (tru h6a ch6t st dsng trong n6ng nghiQp). BZn bu-6n ndi hoi, thi6t bi hdn, sdn phAm ti6t kiQm

ndng luqng;- Mua b6n tl6ng, sit, th6p;

l, ' ' r r- t'A rr- Tu vAn, cung cAp, lip d[t c5c gini ph6p vC trung t6m dir liQu, th6ng tin. Tu vAn gini ph6p v6 ti6t kiQm

ndng lugmg;

- Dich vg cho thu€ vdn phdng, mflt bing, kho bei. Kinh doanh b6t dQng sAn v6i quy6n so hfu ho[c dithu6;

-

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c6ruc rv cd pnAn rY ruuAr orEr.r roin cAuBAo cAo cue u0t oONc QUAN rnl (tiiip theo)

- MOi gi6i b6t dQng sin;- S6n iu6t ra rip Jp thi6t bi ph6n pnii, rticu t hien trung thti vi ha th6 fir 3 tKv trd xu6ng (tru gia c6ng

co khf, xi mp aienl. Nghi6n criu ch0 t4o, sAn *u6t u..u diQn, bQ ngu6n c6p ttiQn li6n t.uc UPS (kh6ng

ho4t dQng tpi trp scr);

- Sirn xu6t h6a ctr6t 6<hOng hopt ilOng t4i try so);

- Sta chfa accu die;, b0 ngu6n .aptign li6n tpc UPS (trir gia c6ng co kh(, t5'i chi5 ptrti tnai, xi ma tliQn

t4i try so);

- irro trruc irriAt bf viSn th6ng, thitit bi tlign, nhir, cQt 6ng ten, hQ th6ng tliQn, hQ th6ng chii5u s6ng, hQ

.*,0n, ti6p d6t, n6 tnong can[-b6o ngodi trdi, tli6u hoa kh6ng khi, i5n 5p, m5y ph6t itien du phdng, m6y

ha 6p. Cho thu6 n6i hoi;- san xu6t thi6t bi vi6n th6ng (trir gia c6ng co khf, t6i ch6 pht5 thei, xi m4 tliQn tai try scr);

- Sin *u6t phA, mAm tin hgc;

- Sin xu6t n6i hoi (trtr nOi hoi trung t6m) (kh6ng ho4t clQng t4i tru sd);

- Dai lf cung c6p dich vg Internet;- Bu6n b6n xanj, d}u, than d6, cui tr6u vi c6c sdn phAm li6n quan (trtr khi dAu m6 hoa long LPG);

- Xri l), dfr liQu, cho thu6 vi c6c hoat tlOng li6n quan.

HQi il6ng quin tri vh Ban tlidu hinh, quin lf ,

C6c thirnh vi6n Ugi aOng quin tri vir Ban ditiu hirnh, quin l;i cria C6ng ty trong ndm vi cho d6n thdi

di6m lap b6o c6o niry bao gdm:

HQi il6ng qudn tr!H vir t6n Chfc N i5n nh

Nguy6n Ngg. Trung Mi6n nhiQm ngey 27 thing6 ndm 2017

86 nhiQm ngey 27 thing 6 ndm 2017

86 nhiem ngay t6 th6ng 7 ndm20l3B6 nhiQm ngay 16 th6ng 7 ndm 2013

B6 nhiQm ngiy 25 thdng7 ndm20l4MiSn nhiQm ngey 27 thing 6 ndm 2017

86 nhiQm ngiy 22 thing 6 ndm 2015

86 nhiQm ngey 20 thbng 6 n[m 2016

86 nhiem ngay 27 thhng6 ndm 2017

Mi6n nhiQm ngiy 26 thing 3 ndm 2018

b6 --,4{9,

Ong LAm Thi6u QuinOng Nguy6n Hiru DtngOng Ta Huy Phong

6ng Thomas Hermansen

Bi Nguy6n Hucrng Giang

Ong Mai Minh TAn

Ong TrAn Binh Phucrng

Ong Nguy6n Thanh Khi6t

Chu tichChu tichThinh vi6nThinh vi6nThhnh vi6nThinh vi6nThdnh vi6nThirnh vi6nThinh vi€n

rNG 1

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Ban ki6m sodt

Ho vir t€n Chirc vg Nedv b6 nhiQm

Bd Nguy6n Thi Thu Sucrng

Be D5 Thi Thu HiOng Trucrng C6ng Danh

Ban ttiiu hdnh, qudn $,

Tru&ng ban

Thirnh vi6nThirnh vi6n

Ngiy 16 th6ng 7 ndm 2013

Ngiy 26 thtng I I ndm 2014

Ngdy 20 th6ng 6 ndm 2016

vi t6n

Ong Ta Huy Phong

Ong TrAn Binh Phucrng

ChticT Gi6m tl6c

Pho Gi6m cl6c

N b6 nhi

Ngdy 16 th6ng 6 ndm 2015

Ngiy 0l th6ng l0 ndm 2015

Ril3i-J"li:t:,11:po tffi

luat cua c6ng ty trong n6m vi cho d6n thoi di6m lap b6o c6o nhy ln ong raHuy Phong - TOng Gi6m tl6c (bO I hiQm ngey l6 th6ng 6 nIm 2015).

3

c6nc w cd pnAn r? rnuAr orEr,r roAn chusAo ceo cuA uOI oONG QUANrnl (tiEp theo)

tOng Gi6m ddc cam t<Ct aa tu6n thri c6c y6u ciu n6u tr6n trong viec lOp 86o c6o tii ch(nh

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PhO duyQt B6o c6o tiri chinhHQi d6ng quin tri ph6 duyQt 86o c6o tii chinh dinh kdm. B6o c6o tii chinh dd phin iinh trung thgc vAr

hqp ly tinh hinh tii chfnh cria COng U tai thoi tli6m ngay 31 th6ng 3 ndm 2018, cfing nhu ki5t qui ho4-

k6t tntc cirng ngiry, pht ho,p voitlQng kinh doanh virChuAn mgc K6 to6n

tinh hinh luu chuy6n tiiin tQ cho n6m tiri ch(nh

ViEt Nam, Chis dq Ke to6n doanh nghiQp ViQt

quan tl6n viQc lpp vi trinh bAy 86o c6o tiri chfnh.

quin tri,

Lflm Thi6u QuAnChri tich

Ngdy 3l th6ng 5 ndm 2018

Nam vd c6c quy tlinh ph6p li co li6n

4-

Ki6m toin vi6nC6ng ty TNmI KiOm to6n vd Tu v6n A&C tI6 tlugc chi tlinh ki6m to6n 86o c6o tii chinh cho ndm tiri

chinh ktit thric ngey 3l thang 3 n6m 2018 cta Cdng ty.

Trich nhiQm cria Tdng Gi6m tl6cnhiQm lap 86o c6o tiri chinh phAn 6nh trung thgc vd hqp lf tinh hinh tiinh doanh vir luu chuytin ti6n te cria C6ng ty trong ndm. Trong viQc lap 86o

m itOc ph6i:

. Chqn lya cdc chfnh s6ch kiS to6n thfch hqp vi 6p dgng c6c chinh s6ch ndy mQt crich nh6t qu6n.

. ThUc hien c6c x6t do6n vir cdc u6c tfnh mQt c6ch hqp ly vi th0n trqng.

. N6u 16 c6c chuAn mgc ki5 toSn 6p dung cho C6ng ty c6 dugc tu6n thir hay kh6ng ve tdt ctt c6c sai

lQch trgng y6u dd clugc trinh biy vi giii thfch trong 86o crlo tiri chfnh.

o Lap B6o c6o tiri chinh tr6n co so ho4t tlOng li6n tuc trir trulng ho,p kh6ng th6 cho ring C6ng ty sE

ti6p tpc ho4t tlQng li6n tuc.

. Thi6t lap vn thyc hiqn hq th6ng ki6m so6t nQi b0 mOt c6ch hfru hiQu nhdm han chiS rti ro c6 sai s6t

trgng yilu do gian l4n ho6c nhAm ldn trong viQc lAp vir trinh bdy 86o c6o tiri chinh.

T6ng Gi6m d6c dim bdo c6c s6 ki5 to6n thfch hgp dugc luu,git dAy {ti 9e p,hel 6nh tinh hinh tii chinh

tai Uat ky thdi di6; niro vi c6c s6 sSch ki5 to6n tudn tht ch6

chiu tr6ch nhiQm quAn ly cic tdi sin cta C6ng ty vi do tlo dd

chfln vi ph6t hiQn c6c hinh vi gian lfn vd c6c vi pham kh6c.

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BAO CAO xrnu TOANDOC LAP

Krnh eiri: cAc co DONG, HeI DoNG euAN TRI v{TONG cIAvt oocCONG TY CO PHAN KY THUAT DIEN TOAN CAU

Chring t6i da ki6m to6n 86o c6o tdi chfnh kdm theo cira Cdng ty CO phAn K! thuat di6n Todn CAu (sau tl6yggi tat ld "C6ng ty"), dugc lflp ngey 02 thdng 5 n[m 2018, tir trang 06 dtin trang 37, bao gdm Bing cdn cltiik6 to6n t4i ngdy 3l th6ng 3 n6m 2018, 86o c6o kiit qut hopt clQng kinh doanh, 86o c6o luu chuyi5n ti6n techo ndm tii chinh k6t thfc ctng ngey vd Bin thuy6t minh B6o c6o tdi chfnh.

Tr6ch nhiQm cfra Tdng GiSm tl5cTOng Gi6m cttic Cdng ty chiu tr6ch nhiQm vO viQc lap vd trinh bdy trung thgc vd hqp ly B5o c6o tdi chfnh cuaCOng ty theo c6c ChuAn mgc Ki5 to6n Viet Nam, Ch6 dq Kis to6n doanh nghiQp ViQt Nam vd c5c quy clinhph6p lf c6 li€n quan <li5n viQc l4p vd trinh bdy 86o c6o tdi chfnh vd chiu tr6ch nhiQm ve ti6m so6t nQi b0 mdTdng Gj6m d6c x5c tlinh ld cAn thiiSt OC Oam bdo cho viQc lap vd trinh bdy 86o c6o tdi chfnh khdng c6 sai s6ttrgng y€u do gian l4n hoflc nhdm l6n.

Trfch nhiQm cria Ki6m to6n vi6nTr6ch nhiQm cua chring t6i ld dua ra f kitin vC 86o c6o tdi chinh dga tr€n ki5t qui cira cuQc ki€m to6n. Chringt6i da ti6n hdnh ki€m to6n theo c6c ChuAn mgc Ki6m to6n ViQt Nam. C6c chuAn muc ndy y6u cdu chring t6itudn thu chuAn muc vd c6c quy clinh v0 d4o dric ngh€ nghiQp, lflp kti ho4ch vd thgc hiQn cuQc ki€m to6n <il5

d4t dugc sg dim b6o hgp lf vO vigc ligu 86o c6o tdi chinh cua C6ng ty c6 cdn sai s6t trgng y6u hay kh6ng.

C6ng viQc kii5m to6n bao gdm thpc hi€n c6c thu tpc nham thu thdp c6c bing chimg ki6m to6n v6 c6c s6 li6u vdthuy6t minh tr6n B5o c6o tai chinh. C6c thu tpc kiiSm to6n dugc lga chgn dga tr6n x6t do6n cua ki6m to6nvi€n, bao g6m d6nh gi5 nii ro c6 sai s6t trgng ytiu trong 86o ciio tdi chfnh do gian 14n ho{c nhAm ldn. Khithgc hiQn tl6nh gi6 c6c rui ro ndy, ki6m to6n vi€n dd xem x6t kiiSm so6t nQi bQ cua COng ty li€n quan d6nviQc lQp vd trinh bdy 86o c6o tdi chinh trung thpc, hqp ly nhim tniet tti c6c thu tpc kii5m to6n phir hqp vditinh hinh thgc t6, tuy nhi6n khdng nham muc dfch dua ra f ki6n ve nigu qud cua ki6m so6t nQi bE .uu bOrgty. C6ng viQc kii5m to6n cflng bao gdm dAnh gi6 tfnh thich hgp cua c6c chinh s6ch k6 to6n dugc 6p dung vdtfnh hgp ly cua c6c udc tfnh kti to6n cria TOng Gi6m t6c cflng nhu cl6nh gi6 vi6c trinh bdy t6ng thri 86o c6otdi chfnh.

Chring t6i tin gonq ring c6c bing chrlmg ki6m to6n md chring tOi da thu thQp dugc h <IAy du vd thich hqp ldmco so cho y ki6n ki€m to6n cira chring t6i.

tf Li6n cfra Ki6m tofn vi6nTheo ! ki6n cua chring t6i, 86o c5o tdi chfnh cld phdn iinh trung thgc vd hgp ly, tr6n c6c khfa c?nh trgng y6utinh hinh tdi chinh cua COng ty C6 phAn Ky thuat ilign Todn CAu tai ngey 3l thring 3 ndm 2018, cf,ng nhuktit qud ho4t ctQng kinh doanh vd 6n tQ cho n6mvdi c6c ChuAn muc K6 to6n Vi€t

tinh hinh luu chuyiSn tiNam, Che d9 Kti to6n

tdi chinh ktit thric ctng ngey, phir hgpdoanh nghiQp ViQt Nam vd c6c quy cllnh ph6p lf c6

vd trinh bdy 86o c6o tdi chinh.

to6n vd Tu v6n A&C

L!,

^td GiqyQu

CNDKTTNTrung

ki€m todn: 0099-20I8-008-Ing Gi6m.Ph6T 6n vi6n

0197-2018-008-t

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c6nc rv cd pnAr r? rnuAr orEru roAn cAuDia chi: Si5 t auong S6ng Tao, phuong Tin Thu6n D6ng, qufln 7, fp. HO Chi Minh

sAo cAo reI cniNnCho ndm tdi chinh ki5t thtc ngay 31 th6ng 3 nIm 2018

nANc cAN o6r rrc roANT4i ngiry 31 thfng 3 nim 2018

Thuytitminh

MEI

so sii cu5i nrm

Don v! t(nh: VND

sii tliu nrm

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A. TAI SAN XCAN HAI\

I. Ti6n vi cic khoin tuong tlu'ong tidn

l. Ti€n

2. C6c khoin tuong tluong ti6n

II. Diu tu thi chinh ngin h4n

1. Chtmg kho6n kinh doanh

2. Dp phong giAm gi6 chtng kho6n kinh doanh

3. Diu tu nim giir di5n ngiY il6o hpn

III. C6c khoin phii thu ngin hgn

l. Phii thu ngin h4n ctakh6ch hdng

2. Tri trudc cho ngudi b6n ngin h4n

3. Phii thu nOi bQ ngin h4n

4. Phii thu theo ti5n dq kC ho4ch hqp datng xdy dvng

5. PhAi thu vA cho vay ngin hPn

6. Phii thu ngin h4n kh6c

7. Dg phong phii thu ngln hqn kh6 ddi

8. Tii sin thiiSu chb xil lf

IV. Hirng tdn kho

l. Hing tdn kho

2. Dy phong giim gi6 hing t6n kho

V. Tli sin ngin h4n khicl. Chi phi tri tru6c ngin hPn

2. Thu6 gi6 tri gia ting tlugc khAu trir

3. Thui5 vd c6c khoin khSc phii thu Nhd nudc

4. Giao dich mua b6n l4i tr6i phi6u Chinh phu

5. Tdi sin ngin h4n kh6c

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cOr,rc w cd pnAn rY rnuAr orEr'r roAn cAuDia chi: so t aucrng S6ng Tpo, phuong T6n Thufn D6ng, qu4n 7, TP. H6 Chi Minh

BAo cAo ret csiNnCho ndm tii chinh ktit thtc ngdy 3 1 th6ng 3 ndm 2018

Bing cfin tl6i k6 toin (titip theo)

Thuy6t

cui rrtu minh

B. TAI SAN DAI HAN 200

MEA

so Sii cu5i nlm sii tliu nrm

-

I. C6c khoin Phii thu dii h4n

l. Phiri thu ddi h4n cta kh6ch hing

2. Tri trudc cho ngudi b6n dii h4n

3. V6n kinh doanh d cton vi tryc thuQc

4. Phii thu nOi b0 dii han

5. Phii thu vA cho vaY dii hP6. Phiri thu dii h4n kh6c

7 . Ds phdng phii thu dii hqn kh6 ddi

II. Tiri sin c5 a;nn

l. Tdi sin c6 ainn hiru hinh

- NguyAn gid

- Gid tri hao mdn lfiY lG

2. Tii sin cO dlntr thu6 tii chinh

- NguyAn gid

- Gid tri hao mdn lfiY ki3. Tdi sin cO ainn v6 hinh

- NguyAn gid- Gid tri hao mdn lfrY ki

III. Bit dQng sin tIAu tu- Nguy€n gi6

- Gi6 tri hao mdn l0Y kO

IV. Tiri sin d& dang dhi h4n

l. Chi phi sin xuAt, kinh doanh do dang dii h4n

2. Chi phi xAY dPg co bin do dang

V. Diu tu tli chinh dli h4n

l. Diu tu vio cdng tY con

2. Diu tu viro c6ng ty li€n doanh, li6n k€t

3. DAu tu g6p v5n vio don vi kh6c

4. Dg phdng tlAu tu tii chinh dii hPn

5. Diu tu nim giir d6n ngiY d6o h4n

VI. Thi sin dii hqn khicl. Chi phi tri trudc ddi hP2. Tii sin thu6 thu nhlP hodn lPi

3. fhiet bi, vflt tu, phu tilng thay th6 dai hqn

4. Tii sin ddi h4n kh6c

TONG C9NG TAI SAN

v.2b

Y.2b (2.270.s06.43s) (r.889.748.120)

2102rl212

2r3214215

216219

220221

222

223

224

225

226

227

228

229

230

231

232

240241

242

v.5bv.6b

v.8

v.9

45.s05.530.112

318.645.460

524.45s.460(20s.810.000)

2s8.092.113

258.092.113

2.176.578.995(r .918.486.882)

109.688.000

(109.688.000)

44.685.993.s6s

46.9s6.500.000

242j98.97448.928.806

193.870.168

26.430.676.017

318.64s.460

524.45s.460(20s.810.000)

492.228.6ss

492.228.65s

2.176.578.995

(t .684.3 50.340)

r 09.688.000

(109.688.000)

25.381.114.454

27.270.862.574

238.687.448

32.848.r14205.839.334

-,r04lt

0nci ilHtir

i'oiH I

I'/.

T.p--

250251

252

253

254255

260

261

262

263

268

270 @ffi

Bdo cdo ndy phai duqc ilgc cilng voi Bdn thuy* minh Bdo cdo tdi chinh 7

cOruc w cd pnAn rY rmuAr orEn roAn cAuJiu.rri, st5 t auong S6ng T4o, phuong Tdn Thufln D6ng, qufn 7, rp. Ho chi Minh

sAo cAo raI csiNnCho nim tii chinh ktit thfic ngiy 3 I th6ng 3 ndm 2018

Bing cfin tl6i k6 toin (tiilp theo)

, CHI TIEU

C. NgPHAITRA

I. Ng ngin h4n

l. Phii tri ngubi b6n ngin h4n

2. Ngudi mua tri tidn truOc ngin hP3. Thuti vi c6c khoin phii nQp Nhd nu6c

4. PhAi trir ngudi lao tlQng

5. Chi phi phiitri ngin h4n

6. Phii trd nQi b0 ngin hp7. Phii trA theo ti6n d9 k6 ho4ch hqp d6ng xdy dpg8. Doanh thu chua thgc hiQn ngin h4n

g. Phai tre ngin h4n kh6c

10. Vay vir ng thu6 tii chinh ngin hpn

I l. Dg phong phiitri ngin h4n

12. Qu! khen thucrng, phric lgi

13. Qu! binh 6n gi6

14. Giao dich mua b6n l4i trrii phii5u Chinh phri

II. Nq dii h4n

l. PhAi trA ngubi b6n dii han

2. Nguoi mua tri tidn tru6c ddi h4n

3. Chi phi phii trA ddi hqn

4, Phii tri nQi b0 vC vtin kinh doanh

5. Phii tri nQi b0 dii h4n

6. Doanh thu chua thgc hiQn dii h4n

7. Phii tri dii h4n kh6c

8. Vay vi ng thu6 tii chinh dii h4n

g. Trdi phi6u chuyi5n d6i

10. CO phirfu uu ddi

I l. Thu6 thu nh4p hodn lpi phii trA12. Dy phong phiri tri dii h4n

13. Qu! ph6t tri6n khoa hgc vd c6ng nghQ

Me Thuy5ts5 minh

300

s5 cu5i nnm S5 tIAu nrm

310

311

312313

314

315

3r6317

318

319

320

32r322

323

324

v.10v.l IY.l2v.l3V.l4a

44.169.797.682

43.176.462.559

33.139.039.015

2.646.837.310

2.t26.460.141l .683.914.000

668.94s.007

8 I 8.95 8.000

459.rs0.709

4s6.180.192r.t76.978.185

993.335.123

104.805.400

124.988.888

763.540.835

83.471.300.136

82.365.158.069

63.141.626.470

6.64r.630.1965.222.9r2.6761.494.222.833

689.s63.3s4

626.218.500

2.324.6s9.8s8

930.015.5021.294.308.680

1.106.142.067

122.055.400

160.700.000

823.386.667

330

331

332

333

334335

336337

338

339

340

341

342

343

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Y.l7av.l8

v.l4b

v.15b

v.l7b

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cOnc w cd pnAn rY rnuAr orEn roAn cAuDla chi: Sii t auong S6ng T4o, phuong T6n Thu4n DOng, qufn 7, fp. UO Chi Minh

eAo cAo rel csiNHCho ndm tiri chinh k6t thfic ngiy 3l th6ng 3 nim 2018

Bf,ng cin tl6i k6 toin (ti€p theo)

----.- Bdo cdo ndy phdi dwqc clgc cilng vdi Bdn thuyiit minh Bdo cdo tdi chlnh

cni utu

D . VON CHU SO HUU

I. Viin chfr s0 hiiul. V6n g6p cia chri so hiru

- CO phiiiu ph| th6ng c6 quyin bidu quydt^: ,,:- CO phi€u n ddi

2. Thflng duv6n c6 phAn

3. Quy€n chgn chuyen AOi tr6i phii5u

4. V6n kh6c cta chir so hiiu

5. C6 phii5u qu!6. Ch6nh lQch cl6nh gi6lai tiri sin

7. Ch6nh lQch tf gia nOi do6i

8. Qu! <tAu tu ph6t tri6ng. QuI h5 trg sip x6P doanh nghi6P

10. Qu! khric thuQc v6n chir so hiru

I l. Lgi nhu4n sau thu6 chua phdn ph6i

- Lqi nhudn sau thud chua Phdn Ph6ilily tG ctdn cudi k) trudc

- Lqi nhudn sau thud chua phdn phiit ki'nay

12. Ngudn v5n dAu tu xdY dgng co bin

II. Ngutin kinh phi vh qui khic1. Ngu6n kinh Phi

2. Ngudn kinh phi dd hinh thinh tiri sin c6 ainn

rdNc cQNG NGUON v6N

Mai

v.r9

v.l9 6.083.3s8.132 6.083.358.132

V.l9 (23.249.79s.3s7) (23.249.79s.3s7)

v.l9 2s.609j42.963 23.355.7t3.553

588.084.7 5 3

25.021.058.210

23,355.713.553

144.97 .420 182.025.036.464

Minh, ngiy 02 th6ng 5 ndm 2018 -

T4 Huy Phong

Tdng Gi6m tl6c

MEt

so

Thuy6tminh

400

s5 cu6i nxm S5 tliu nIm

410

411

4l la411b

412

413

414

415

416

417

418

419

420

421

100.807.165.738

100.807.16s.738

92.364.460.000

92.364.460.000

98.553.736.328

98.5s3.736.328

92.364.460.000

92.364.460.000

42la42tb422

430

431

432

440

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9

c6tuc rv c6 pxAru rY rnuAr orfn roAu cAuEia chi: SO t duO,ng Sfurg Tno, phudmg Tdn Thufu Ddng, qu6n 7,TP.g6 Ctri Minh

eAo cAo ret cHiNuCho n6m tAi chinh k6t thfc ngdy 3 I th6ng 3 nlm 2018

BAO CAO rnr QUAHOATDQNG KTNHDOANHCho nim tiri chinh t6t tnrric ngAry 31 thing 3 nim 2018

Me Thuy6tsii minh

135.268.680.083

99.316.166

135.169.363.917

99.788.352.127

35.381.01r.790

23.444.347.184

394.798.r05

11.227.223

7.982.124.646

5.958.914.015

44.489.522.208

s64.284.91s

143.5s3.681

420.731.234

44.910.253.442

4.812.646.266

r1.969.166

Don vitinh: VND

NIm tru'6c

18s.329.086.994

185.329.086.994

147.996.298.317

37.332.788.677

14.314.605.640

487.164.393

46.287.608

7.888.649.349

4.534.516.435

38.737.064.140

85.136.995

70.786.926

r4.3s0.069

38.751.414.209

5.636.944.244

18.486.967

NIm naycHi rffiu

1. Doanh thu bin hhng vi cung c6p dich vg

2. Cic khof,n gif,m trtr doanh thu

3. Doanh thu thufln vii bin hhng vh cung c6p dich vU

4. Gi6 v6n hirng b6n

5. Lgi nhu$n gQp vii b6n hing vi cung c6p dlch vU

6. Doanh thu ho4t tlQng tii chinh

7. Chi phi tli chinh

Trong d6: chi phi ldi vaY

8. Chi phi b6n hing

9. Chi phi qufln lf doanh nghiQP

10. Lgi nhufn thuin tir ho4t tlQng kinh doanh

11. Thu nhfp khdc

12. Chi phi khic

13. Lgi nhufn khdc

14. TOng lgi nhufln k6 torln tru0c thu6

15. Chi phi thu6 thu nhAp doanh nghiQp hiQn hinh

16. Chi phf thu6 thu nh|p doanh nghiQp hoin l4i

17. Lg'i nhufn sau thu6 thu nh$p doanh nghiQp

18. Lfli co bin tr0n c6 Phiiiu

19. Lii suy giim tr€n c6 Phi6u

40.08s.638.010 33.095.982.998

ngiy 02 th6ng 5 ndm 2018

T4 Huy PhongT6ng Girlm tl5c

01

02

10

11

20

2t

22

23

25

26

30

31

32

40

50

51

52

60

70

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vI.1

vt.2

vI.3

vI.4

vI.5

VI.6

vr.7

vr.8

vI.9

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c6ne rv c6 pnAn rY rnuflr orfn roAx cAuDia chi: S5 t OuOmg S6ng T4o, phuong Tdn Thu$n D6ng, qufn 7, fp. Ud Chi Minh

sAo cAo rru cuiNnCho n6m tdi chinh k€t thfic ngiy 31 th6ng 3 ndm 2018

cui utu

I. Luu chuy6n tidn tir ho4t .I0rg kinh doanh

I. Lqi nhuQn trrdc thud2. Diiu chinh cho ctic khodn:- Kh6u hao tii sin cd dinh vi U6t Aqng sin dAu tu

- Cdc khoin dy Phdng- Lai, 16 ch€nh lQch tj gi6 h6i clo6i do d5nh gi6 l4i

c6c khoin mgc tiAn tQ c6 g6c ngoPi tQ

- Lei, 16 tir ho4t clQng dAu tu

- Chi phi ldi vaY

- Cdckhoin didu chinh kh6c

3. Lqi nhuQn tir hogt il|ng kinh doanh

trudc thay il6i vdn luu il\ng- Tdng, giAm c6c khoin Phdi thu

- Tdng, gidm hing t6n kho

- Tdng, giirm c6c khoin Phdi tri- Ting, giirm chi Phi tri tru6c

- Ting, giAm chring kho6n kinh doanh

- Tidn l6i vay dd tri- Thui5 thu nhip doanh nghiQP dd nQP

- Ti0n thu kh6c tir ho4t ctQng kinh doanh

- Ti6n chi kh6c cho hoat dQng kinh doanh

Lnu chuydn fiin thuin th hogt it\ng kinh doanh

BAo cAo Ltlu cHUYnN rrcN TE(Theo Phuong Ph6P gi6n ti6P)

Cho nEm tii chinh t<6t ttrrric ngiy 31 th6ng 3 ntrm 2018

Thuy6tminh Nim nay

01 44.910.253.442

MEso

Don vi tinh: VND

NIm trufc

04

05

06

07

02 v.803 V.2;V.6;V.7;Y.17

VI.4VI.4VI.5

08

09

l0l1t2l3l4l5l6t7

VI.5Y.l2v.l8

V.l6;V.18

20

Y.2

234.136.542(48.676.74t)

(s.0e2.66e)

(23.40t.617.488)

11.227.223

21.700.230.309

36.669.840.190

3.630.108.397

(35.268.9s0.833)

28.063.3r7

(11.227.223)(6.288.394.244)

20.000.000

(518.459.49s)

38.751.414.209

24r.993.s36

359.744.364

r.241.870(14.301.789.49t)

46.287.608

25.098.892.096

(22.62s.49s.132)

(6.788.236.600)

(6.070.ss r.284)8.051.482

(46.287.608)

(2.832.993.981)

4I,cicr

:lrl

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(s73.sss.136)

19.961.210.4'18 (1 3.830.176.163)

II. Luu chuy6n ti6n ti'ho4t dQng tliu tu'

l. Ti6n chi dC mua sim, xdy dgng tii sin c6 cllnh vd

c6c tdi sdn dii h4n kh6c

2. Tidn thu ttr thanh lf, nhuqng b6n tii sirn ci5 clinh vd

c6c tii sin ddi h4n kh6c

3. Ti6n chi cho vay, mua c6c c6ng cq no ctia

don v! kh6c

4. Tidn thu h6i cho vay, b6n lli c6c c6ng cu ng cira

clon v! kh6c

5. Ti0n chi cliu tu g6p v6n vio don v! kh6c

6. Ti0n thu nOi Aiu tu g6p v6n vho don vi kh6c

7. Ti6n thu ldi cho ray, c6 ttc vd lgi nhufn dugc chia

Lnu chuyin fiin thuin tt hogt il\ng cldu u

16.230.179.661

2l

22

23

24

25

26

27

30

(2s.9r4.732.923)

3 5.539.660.13 5

(12.400.000.000)

(23.483.948.374)

39.961.000.000

(4.44r.s32.s74)_

10.681.209.t6s

22.716.728.217

r

Bdo cdo nay phdidrqc doc citngv1i Bdn thuydt minh Bdo cdo tdi chinh

V.2;V.5;VI.4

13.455.106.873

ll

c6rc w cd pnAn rY rnuflr orQn roAu cAuDia chi: SO t auong S6ng Tqo, phudng T6n Thuan D6ng, qufn 7, fp. FId Chi Minh

sAo cAo rnl csiNHCho n[m tii chinh t6t ttnic ngiy 3l th6ng 3 n6m 201886o c6o tuu chuy6n ti6n tQ (ti6p theo)

MEI

so

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v.1

v.1

NIm nay NIm tru0c'ACHI TIEU

III. Luu chuy6n tidn tir ho4t ttQng tii chinh

1. Ti€n thu tir ph6t hdnh c6 phii5u, nhin v6n g6p ctacht so hiiu

2. Ti€n tri lai vtin g6p cho c6c chri sd hfru, mua l4i

c6 phitiu cria doanh nghiQp <16 ph6t hdnh

3. Ti€n thu tir di vay

4. TiAn tri ng g5c vay

5. Ti€n tri ng g6c thuO tii chinh

6. CO tirc, lgi nhu4n dd tri cho cht sd htu

4.16s.t37.938(4.16s.137.938)

V.15;V.18 (39.356.871.606)

31

32

33

34

35

36

(r3.908.640.000)

(2s.049.0s 8.998)

Ltu chuydn tiin thuiin tir hogt it\ng tdi chinh 40

Luu chuy6n ti6n thuin trong nIm 50

Tidn vir tuong duong tidn diu nim 60

Anh huong cira thay d6i ti gi6 h6i do6i quy d6i ngoai tQ 6l

Ti6n vi tuong duong tidn cu6i nim 70

M Nggc Phtigttg M Nggc Phuqng

Ngutti lfp K6 toin tru0ng

(3e.3s6.871.606) (38.e57.6e8.ee8)

(s.94o.ss4.3ls)

7.864.426.376

5.092.669

(30.07r.146.944',)

37.936.815.190

(1.241.870)

1.928.964.730 7.864.426.376

nh, ngdy 02 thSng 5 n6m 2018

T4 Huy Phong

T6ng Gi6m tl6c

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nAN THUYnT urNH BAo cAo rAr cHiNHCho ndm tiri chinh t 6t ttrtic ngi,y 31 thing 3 n[m 2018

L DaC DrEM HO4.T DQNG

1. Hinh thftc s& hfru v5n . ,

C6ng ty C6 phAn K! thuat ctiQn Todn CAu (sau tl6y ggi tat lir "Cdng ty") le c6ng ty c6 phan.

2. Linh vqc kinh doanhLinh vgc kinh doanh cria COng ty la kinh doanh thucrng m4i vd dich vU.

3' ilffi:..1?;,ffI"||l}inh cria c6ng ty ti: Mua b5n thiiSt bi I?1, rliQn.tu, vi6n th6n g; Lip df;t,

stra chta, b6o tri, bio hinh thitit bi rlipn, diQn tti, vi6n th6ng; Dich vg cho thu6 vrn phdng, m[t

bing, kho bdi, tr4m Ph6t s6nP,...

4. Chu ki sin *uAt, kinh doanh thdng thudngChu ki, s6n xu6t kinh doanh th6ng thuong cta C6ng ty ktr6ng qu612 th6ng.

5. rong nIm c6 inh hu&ng d6n Br[o c6o tii chinh

im d6ng k6 so v6i n6m tru6c chu y6u ld do hing h6a ti6u thp

l4i gia tdng chu yisu do lgi nhuan dugc chia tir c6c c6ng ty con.

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Cdng fy CO phAn In No

C6ng ty TNHH Global -Sitem

SO t Sang T4o, phudngTdn Thu4n DOng, qufn 7,

TP. HO Chi Minh

Cho thu€ thitit bi viSn

th6ng, cQt 6ng ten, hQ

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Bu6n b6n thiiSt bi, linhkign dign tu vi6nth6ng,...

Sin xu6t phAn m6m tinhgc; Thgc hiQn quy6n

xu6t khAu, quydn nhflpkhAu; quy6n phdn ph6ib6n budn mOt sO m6thdng tliQn tu,...

99,96Yo 99,96Yo 99,96oh

63,7 5Yo 63,7 s%o 63,7 5Yo

Don v! trryc rhuQc khilng cd rr cdch phtip nhfrn hgch todn bdo sO

6p nh6n h4ch to6n b6o s6 ld Chi nh6nh C6ng ty8 toa nhi 148 Tower, s5 148 Hodng Qu6c ViQt,

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c6ruc rv cd pnAn r? rnuAr orQru roAn cAu;tr rn, SO t Auong S6ng Tao, phuon! Tdn Thupn Ddng, qufn 7, rp. Uo Chi Minh

BAo cAo rel cuiNuCho n[m tii chinh ki5t ttrric ngdy 3 I thSng 3 n[m 2018

Bin thuy6t minh 86o c6o tii chfnh (titiP theo)

I

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NhinviGn r -r i^;;Gil te, ,n.i. n6m tii ch(nh c6ng ty c6 47 nhanviCn dang lim viQc (s6 dAu ndm ld 43 nhdn

vi€n).

NAM TAI CHiNH, DO1{ vI TIEN Tp StI DUI{G TR6NG xB roAx

ffiil ,Ti;Xr'Jrtcria c6ng ty bit dAu tu nsey 0 t th6ng 4 vd ktit thric viro nsev 3 1 thang 3 ndm sau'

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viQc lAp vd trinh bdy 86o c6o tiri chfnh'

Iv cAc cHiNH sAcn xB roAx Ar oqxc

1. Co sO lfP Br[o c6o tii chinh86o c6o tdi chinh dugc l6P tr6n co sd kti to6n d6n tich (trir c6c th6ng tin li6n quan d6n c6c lu6ng

2.

ti0n).

cic giao dich bing ngoSi tQ r -.r. .r .! r_t- -r_. -La+ ^r-L ^:^^ ,r:^r. c ,

C6c giao dlch ph6t sinh b6ng ngo4i tQ ilugc chuy6n ddi theo ty ei t4i ngdy ph6t sinh giao dich' 56

du c6c khoirn ** ,itr',6 .igo? ngoui tE tai ngay riSt tntc natn tai ch(nh tlugc quy tl6i theo ti' gi6

t4i ngiy niry.

Ch6nh lgch r! gi6 ph6t sinh trong n6m tir c6c giao dfch bing ngopi tq dugc ghi nhSn viro doanh thu

hoat dOng tei .t irn ho6c chi phi tni chinh. Ch6nh lgch d gi6 do il6nh gi6 lai c6c khoin muc tiOn tE

.O.gO.'nioai te t4i ngiy tet ttric ndm tdi chinh si u khi bt trtr chOnh lQch tang vir ch6nh lQch giim

il"q. ghinhan viro doanh thu hoat dQng tii ch(nh hoac chi phi tdi chinh.

14

cO w cd PHAN r? rnuAr orEr,r roAn cluoiu so t auomg Sang T4o, phuoni Tdn Tiu0n D6ng, qufln 7, TP. uo ctri Minh

BAo cAo rat cuiNuCho n[m tdi chinh ktit thfc ngdy 3 I th6ng 3 ndm 2018

Bin thuy6t minh 86o cAo tii chfnh (ti6P theo)

Ty gi4sri dpng d6 quy d6i c6c giao dich ph6t sinh.Ui,]g ngopi te le ty ei giao dich thgc t6 tai tnAi

aia,i--p[a, Jffi giuo ii.n . Ti si giao dich thsc tti aoi noi "a"

giao dfch bing ngopi tQ tlusc x6c

tlinh nhu sau:.' OAi uJi ho,p tl6ng mua b5n ngo4i te (hqp tl6ng mua b6n ngoai tQ giao nBaY, hqp d6ng kj' \an,

nop aa.g-.1i1;il"trrqp darE qry6;.ir'qn, nf,p aong ho6n t16i): ty eialcy kct trong hqp d6ng

ty vd ngdn hing.o[c nh4n vtin g6p: ty giamua ngo?i tQ cua ng6n hdng noi c6ng tya nhd dAu tu tai ngiY goP vdn.

. OOi vOi nq phii thu: fj' giS,mua ngopi tQ cria ngdn hing thuong m4i noi Cdng ty chi tlinh kh6ch

hing thanh to6n t4i thoi di6m giao dlch ph6t sinh'

. D6i"v6i nq phii trit: ty giit bhn ngo4i tQ cua ngdn hing thuong m4i noi Cdng ty du kii5n giao

dfch tpi thoi di6m giao dich ph6t sinh. .

. E6i v6i cic giao di-ch mua sim tii sdn hofc c5c khoin chi phf ttugc thanh toSn ngay bdng ngo4i

tQ fth6ng qua c6c tdi kho6n phii tri): W gi|mua ngoai tp cta ngdn hing thucrng m4i noi COng

ty thgc hiQn thanh to6n.

Ty gittst dpng Ae aann gi6 lai s6 du ciic khoAn mpc ti6n tQ co g6c ngo4i te tai ngiy ki5t thric nam

tai ctrintr dugc x6c ttlnh theo nguy6n tic sau:

. OOi vOi c6c khoin ngo4i tQ grii ng6n hirng: ty gi mua ngoai te cria ngdn hing noi C6ng ty md

tdi khoin ngoai te.. poi voi cac ruroan muc ti€n tp co g6c ngo4i tQ rlugc ph6n lo4i ld tiri s6n kh6c: ty gi6 mua ngo4i

tQ cria Ng6n hdng TMCP Ngo4i tfiuong Viqt Nam (Ngdn hing Cdng ty thuong xuy6n c6 giao

dich).. OOi vOi c6c khoin muc tien tg co g6c ngopi tQ dugc phdn lo4i li nq phii trh ty gi|bin ngo4i tQ

ctra Ng6n hing TMCp Ngo4i thuong ViQt Nam (Ngdn hing C6ng ty thucrng xuy6n c6 giao

dich).

6c khoin tuong duong tidn li c6c

g kO tu ngey d6u tu, c6 khi ndng

iii ro trong viQc chuy6n ddi thdnh

Cic khoin tIAu tu tii chinh

vi khi ndng gifi' ..X u.an tlen gul ngan

6i b6n ph6t hdnh

tlinh trong tucrng lai vit c6c khoin c.ho vay ndm gifr

di5n ngdy cl6o h4n v6i mpc rlich thu lai hdng kj, vd cac ruroan aA, tu nim git di5n ngey d6o han

kh6c.

C6c khoin dAu tu nim giir d6n ngdy tl an dAu theo gi6 g5cbao gdm gi6 mua

vd c6c chi phi li6n quan"tl6n giao dich Sau ghi nhOn ban dAu, c6c khoAn dAu

tu niry duqc ghi nhhn theo 916 tri c6 lei tir c6c khoin tlAu tu n6m gitr d6n

ngey d6o han sau ngiy rnuu dogc ghi nhpn tr6n 86o c6o k6t quA ho4t tlQng kinh doanh tr6n co sd

aU ifru. Ldi ilugc huong trudc khi Cdng ty ndm gifr rlugc ghi ginm trir vdo gi6 g6c tai thoi di6m

mua.

Khi c5 c6c bing.ch&ng chEc chin cho th6y mQt phAn hoflc todn b0 khoin dAu tu c6 th6 kh6ng thuh6i ttugc vi s5 tdn th6t dugc x6c dinh mQt c6ch d6ng tin cpy thi t6n thAt tlugc ghi nh4n vdo chi ph(

tdi chinh trong nlm vi gi6m trtr trgc titlp gi6 tri tlAu tu.

3

4.

I

aU;

-*

Bdn thuyil minh ndy td m\t bA phqn hqp thdnh vd phai duqc doc citng vdi Bdo cdo tdi chlnh 15

c6nc rv cd pnAn rY rnuAr orEr,r roAn cAuDia chi: so t auung S6ng T4o, phuon! Tdn Thu4n Dong, quan 7,TP. Ho Chi Minh

eAo cAo ret csiNsCho nlm tdi chinh k6t thric ngdy 3l th6ng 3 nlm 2018

Bin thuy6t minh B6o c6o tii chinh (tii5P theo)

nguy6n tlc sau:

. phai thu cta kh6ch fnng phin 6nh c6c khoin phii thu mang tfnh chAt thucrng mai ph6t sinh tu

giao dich c6 t(nh ch6t mua - b6n gita C6ng ty vd ngudi mua lh tlon vi dQc lap v6i.C6ng ty. .t

o phii thu khic phin 6nh c6c khoirn phii thu kh6ng c6 tinh thucrng mpi, khdng li6n quan d6n

giao dich mua - b6n.

Dy phdng phni thu kh6 tloi rlugc l4p cho.ttng khoin,ng phAi thu kh6 doi cdn cft vdo tu6i ng qu6

nantria.T. t noan ng hoic dU ki6n rn,i. tdn th-6t co thiS xity ra, cU th6 nhu sau:

. OOi vOi nq phii thu qu6 hpn thanh to6n:

- 30% gia tri d6i v'6i khoin ng phii thu qu6 han tt tr6n 06 th6ng diSn du6i 01 n[m.

- 50%Eia t.i aOi vOi khoin rq phai thu qu6 han tir 0l ndm tltin du6i 02 ndm.

- 7O%Eia t.i aOi vOi khoin nq phai thu qu6 han tir 02 ndm d6n du6i 03 ndm.

- I OO% gi6 tri aOi vOi khoin nq ph6i thu qu6 h4n tu 03 n6m trd l6n.

. pOi vOi niphei thu chua qu6 hpnthanh to6n nhung kh6 co khi ndng thu h6i: cdn cf vdo du

ki6n mfc t6n th6t ae tpp dg phong.

Tdng, giim sO du dg phong nq phii thu kh6 tloi cAn phii trich lQp tai ngey k6t thfic ndm thi chinh

dugc ghi nhQn viro chi phi quin lf doanh nghiQp.

5.

Cdc khodn cho vayC6c khoin cho va:y duqr x6c rlinh theo gi6 g6c trir di c6c khoirn dy phong phii thu kh6 tldi. Du

phdng ph6i thu tnO aOi cta c6c khoirn cho-vay dugc l4p cdn cir viro du kii5n -,i. t6n th6t c6 th6 xiyra.

6ng ty. Viec ki6m so6t d4t dugc khi C6ng.ty

at dQng cta doanh nghiQp nhQn dAu tu nhimnghiQp do.

Ghi nhqn ban dduA; k1||5" aa, t11 viro c6ng ty con dugc ghi nh4n ban dAu theo gi5 gdc, bao g6m gi6.mua holc

il;ilffi*" .*g c6c chl.pt i tien quan tisc ti6p diSn viQc dAu tu. TtJ*g hqp dAu u bing tdi sin

ili;i$t ,'i{uphf khoan d6u tu dusc ghi nh4n it .o gi6 tri hqp ly cua tiri sirn phi ti6n t0 tai thoi

tli6m ph6t sinh

tru6c khi khoin dAu tu dugc mua dugc h4ch to6n gi6m gi6 tri ctia

;iJfi ll:T,"i3J['-]"'#,[::H:"ii:H3iii'?J?*:';f*:nh6n duoc.

dugc tr(ch lap khi c6ng ty con bi l5 v6ic b6n t4i c6ng tY con vi v6n chu so hfiu

t6ng tO ,6n g6p thyc t6 cua c6c b6n t4i c6ng tychinh hqp nh6t thi c6n cri dO x6c tlinh dg phdng

Tv -:1 -- -^ cg phong t6n th6t dau tu viro c6ng ty con cAn phAi tr(ch lOp tai ngiy t<tit thtrc ndm tiriI ang, glam so (

chinh dugc ghi nhan vho chi phi tii chinh.

Cic khof,n phii thuC6c kho6n ng phii thu dugc trinh bdy theo gi6 tr! ghi s6 tru di c6c khoin du phong phii thu kh6

ddi.

ViQc ph6n lo4i c6c kho6n phii thu ld phii thu kh6ch hing vi phii thu kh6c dugc thuc hi6n theo

6/ce;8ACH I

:IEl,lT(

Bdn thuydr minh ndy ld m|t b0 phqn hq thdnh vd phai tluqc doc citng vai Bdo cdo tdi chinh l6

c6ne ry cd pxAn rY rnuAr srEn roAn cAuDia chi: SO t auong S6ng T4o, phuln! Tan Tiufln D6ng, qufn 7, TP. HO Chi Minh

sAo cAo ret cHiNHCho nf,m tdi chinh ktit thric ngdy 3l th6ng 3 ndm 2018

Bin thuy6t minh Br[o c6o tii chinh (titip theo)

6.

7

8.

9.

Hirng tdn khoHanitOn kho dugc ghi nhan theo gi6 th6p hcrn gifra gi6 gerc vi girl trithuin co th6 thgc hiQn tlugc.

Gi5 g6c hing tdn kho dugc x6c dinh nhu sau:

. Nguyen vat lieu, hdng h6a: bao gdm chi phi mua vh c6c chi phi li6n quan trgc ti6p kh6c ph6t

sinn-a$ c6 dugc hirng tdn kho o ttia di6m vir tr4ng th6i hien tai.

. Chi phi sin xuAt kinh doanh dd dang: bao g6m chi ph( nguy6n vOt lipu chinh, chi phi nh6n c6ng

vi c6c chi phf c6 li6n quan tryc titip kh6c.

o Thirnh phAm: bao g6m chi phi nguy6n v0t liqu, nh6n c6ng trgc ti6p vi chi phf sin xuAt chung

c6 li6n quan trgc ti6p duqc ph6n b6 dga tr6n mric tlQ hoat tlQng binh thudrng.

Gi6 xu6t kho dugc tinh theo phuong ph6p binh quAn gia quy6n vir dugc h4ch to6n theo phuong

ph6p kO khai thulng xuy6n.

Gi6tri thuAn co th6 thuc hien dugc le gi6b6n u6c tinh cta hing.t6n \ho,trolg,kj'sin.Iu6jlkilhdoanh binh thuong trir chi phf u6c tinh tl6 hodn thdnh vi chi phi udc tinh cdn thi6t cho vi6c ti6u thu

chirng.

Dp phong giim gi6 hing tdn kho dugc lap cho tirng.mflt hing tdn kho c6 giir g6c lcm hcrn gi6 tr!

thuAn coit-c thuc hiqn duqc. Doi v6i dich vu cung c6p d phong giim gi6 dugc

tinh theo ttrng loai dich vp c6 mfc gi6 ricng biet. Tdng, gB giim gi5 hing t6n

kho cAn phii irfch lflp tai ngdy ki5t ttrtrc ndm tdi chinh tlug 6n hing b6n.

Chi phi tri tru6cChi phf tr6 tru6c bao gdm c6c chi phi thgc t6 da ph6t sinh nhung co li6n quan dtin ki5t qui ho4t

rl6ng s6n xu6t kinh doantr cria nhidu kj, kis todn. Chi phf tri trudc cfia C6ng ty chi c6 c6ng cp, dgng

cu.

C6c c6ng cp, dyng cg tld dua vdo st dpng dugc ph6n b6 vdo chi phi theo phucrng ph6p ducrng

thing v6i thdi gian phin b6 khOng qu5 03 ndm.

ffiilTttlr:'I'# jfJr*,"u, ld thu6 hoat trong n6u phAn lcm rui ro vd lo. i rch gan licn v6i quyon sd

hfiu tii sdn thuQc ud nguoi cho thu6. Chi phi thu6 hoat tlOng dugc phdn 5nh vdo chi phf theo

phucrng ph6p duong thing cho su5t thoi hpn thu6 tdi sAn, kh6ng phU thuQc vio phuong thtc thanh

to6n ti6n thu6.

Thi sin c5 alnn hfru hinhTiri sdn cO ainn nf theo nguy€n gi|trt hao monlfry kt5. Nguy0n gi6 tdi sin c6

rlinh hfiu hinh bao phi mj COng ty phii bo ra d,5 c6 dugc tdi sAn cO dinh tinhct6n thoi ditim ilua th6i sdn sdng su dpng. C6c chi phf ph5t sinh sau ghi nhan

ban dAu chi tlugc ghi tdng nguy€n gi6 tdi s6n c5 dinh ni5u c6c chi phf niy ch6c chin ldmtdng lqi ich

kinh t6 trong tucrng lai do si dungliri sin tlo. C6c chi phi ph6t sinh kh6ng thoa m6n tli6u kiQn tr6n

dugc ghi nhan li chi phi sAn xu6t, kinh doanh trong ndm.

Khi tei sAn c6 dinh hfiu hinh dugc b6n hay thanh lf, nguy6n gi6 vd gi6 tr! hao mon lfry k6 dugc xoasd vd lei, l5 ph6t sinh do thanh ly tluqc ghi nhpn vio thu nhflp hay chi phi trong n[m.

'=,41

)N

tHli

rAlI

.(

.t=

Bdn thuy€t minh ndy ld mil bA phAn hq thdnh vd phdi duqc iloc cilng voi Bdo cdo tdi chlnh 17

10.

c6nc rv cd pnAru rY ruufir orfr.r roAn cAuDia chi: SO t duong S6ng T4o, phuong Tdn Thuin DOng, quan 7,TP. HO Chi Minh

sAo cAo rel cniNuCho ntrm tdi chinh ktit thtc ngdy 3l th6ng 3 n[m 2018

Bin thuy6t minh B6o crio tii chfnh (titip theo)

Tii sin cO ailtr hiru hinh dugc kh6u hao theo phucrng ph6p duong thing dga tr6n thdi gian hfru

dung u6c tinh. 36 nam kh6u hao cua c6c loai tii sAn cO ainn hiru,hinh nhu sau:

Loai tii sin ci5 ilinh SO ndm

Nhir ctia, v4t ki6n trric 06

M6y m6c vir thitit bi 06

Phuong tiQn vfn tai, truyAn d6n 06

Thi6t bi, dsng cp qu6n l;i 05

Vipc phAn lo4i cdc kho6n phii tri ld phni trd ngudi b6n, chi phi phni tri vir phii trA kh6c dugc thUc

hiQn theo nguy6n tic sau:

. ph6i tr6 nguoi b6n phin 6nh c6c khoin ph6i trA mang t(nh chAt thuong m4i ph6t sinh ttr giao

dlch mua hdng h6a, dich vp, tii sin vd nguoi b6n ld dcrn vi tlQc lap voi C6ng ty.

o Chi phi phii trA phan 5nh c6c khoin phii tri cho hdng h6a, dich vp tl6 nh4n dugc tu ngudi b6n

hoac dE cung c6p cho ngudi mua nhung chua chi tri do chua co hoa tlon hoflc chua dfi h6 so,

tdi liQu t<ti toTn vir c5c khoin phAi tri cho ngudi lao tlOng vC ti6n lucrng nghi ph6p, c6c khoinchi phi sin xu6t, kinh doanh phii tr(ch tru6c.

o phii trA kh6c phin 6nh c6c khoin phii tri khdng c6 tinh thucrng mpi, khdng li6n quan tl6n giao

dich mua, b6n, cung c6p hing hoa dich vu.

C6c kho1n ng phii tri vd chi phf phni trA dugc phdn lopi ngin hpn vir dii han tr6n Btng can dOi t<ti

to6n cdn cu theo kj,han cdn lai t4i ngdy k6t thric ndm tdi chinh.

Tii sin .5 ainn vd hinh ,

Tii sin cO ainn v6 hinh dugc thC hien theo nguyQn gi6 tru hao mdn lfiy k6.

Nguy6n gi6 tei sln c6 dinh v6 hinh bao gtim todn bQ c6c chi n.fri_rna C6ng ty phAi b6 ra tl6 c6 dugc

iairi. .5 airn tfnh d6n tt oi aic* dua tdi san 116 viro tr4ng th6i sin sing su dpng. cli pll li6n quan

diSn tdi sin c6 dinh v6 hinh ph6t sinh sau khi ghi nhan ban ddu dugc ghi nhQn li chi phi Yn xudt,

kinh doanh trong kj,tru khi c6c chi phi ndy gan li6n vdi mQt tdi sin c5 dinh v6 hinh cu th6 vi limt[ng lgi ich kinh tti ttr c6c tii sin niry.

Khi tai sin c6 rlinh v6 hinh dugc b6n hay thanh l;i, nguydn gi6 vi gi6 tr! hao mdn lfiy k6 dugc x6a

s6 vi lei, 16 ph6t sinh do thanh lf duqc ghi nh4n vho thu nh0p hay chi phi trong ndm.

Tdi sin cO airrn v6 hinh cira C6ng ty chi c6 chu

ct6n c6c chucrng trinh phAn *€* m6y t(nh kh6ng

quan dugc v6nC6ng ty.tl6 chitrinh phdn m6m

Cic khof,n ng phii tri vi chi phi phii triC6c khoin ng phii tri vd chi pni pt ai tri dugc ghi nh4n cho sti ti6n phAi trd trong tucrng lai li6n

quan d6n hnng hoa vir dich vu aa nnan dugc. Chi phi phAi tri dugc ghi nh4n dpa tr6n c6c u6c tinh

hqp ly v6 s6 ti6n phdi tri.

11.

RGTYlu rtuu I; vl tUt

1

@

Bdn thuyil minh ndy ld mil b0 phdn hqp thdnh vd phdi dwqc clgc cirng vdi Bdo cdo tdi chinh l8

c6nc w cd pxAru xY rnuAr orEn roAn cAu;tr.n* so r aotng S6ng T4o, phuong Tdn Tiuan D6ng, qufln 7, rp. Ho chi Minh

sAo cAo rat cuiNnCho nlm tdi chinh kiSt thfc ngdy 3l th6ng 3 ndm 2018

Bfln thuy6t minh B6o c6o tti chfnh (ti6P theo)

12 Cic khoin dq phdng Phf,i triC6c khoin dU phong duqc ghi nhQn khi COng ty c6 nghia vp ph6p

ly.h.oa"nghia vg li6n ddi) d; kiit qud tu mQt sg kiQn ild xiy ra, viQ ng nay c6 the sE

iX" ae, sy gidm tt t uC nhimg lqi ich kinh t6 vd gi6 tri cta n ugc mQt u6c tinh

tl6ng tin c4y.

sE dugc x6c dinh b4ngg voi ry le.chi6t khdu tgian cta ti6n vir nhfrng

n tr6i qua dugc ghi nh4n ld chi phi tai chinh.

C6c khoin dU phong phii tri cta COng ty bao g6m:

Dy phbng bdo hdnh sdn Phdm, hdng hdapu ptrong chi ph( bio hdnh sdn phAm, hirng h6a clugc lpp cho tung 1o4i sin pham, hdng h6a c6 cam

t6t uao hinh.

C6ng ty trich lflp dU phdng bio hinh sirn phAm,

sin phAm, hirng h6a c6 gi6.tri tir 200.00

tfnh dga tr6n c6c dfi liqu vC chi phi biohinh sin phAm, hirng h6a cAn phii trichphi b5n hdng.

86o c6o tdi chfnh cho 0l ndm lim viQc.

*

Tdng, gidm sti du dy phdng tro cAp th6i viQc cAn phii trich l0p tai ngay tct ttrtrc ndm tdi chinh dugc

ghi nhpn viro chi phi quin lf doanh nghiQp.

V6n chfr sO hf,uVdn gdp cfia chrt s0 hituVO, gOp cira chir sd htru dugc ghi nhan theo s6 v5n thgc tC de g6p cua c6c c6 d6ng.

nh lgch gita gi6 ph6t hdnh vd mQnh gi6 c6,phi6u

gifra gi6 t6i ph6t hinh vd gi6 tri s6 s6ch

aOi tfri d6o han. Chi phi trsc tii5p li€nh cd phiiiu quy dugc ghi giim th[ng du

,t

von co pnan.

CO phi6u qu!Khi mua lAi c6 phi6u do C6ng ty.ph6t hinh, khoan tidn tr1

giao dich dugc gt i nt an li c6 phitiu qu! vd dugc phin 6nh I

h[u. Khi t6i ph6t hirnh, chdnh lQch gita gi|tti ph6t hinh viviro khoAn mpc "Thflng du v6n c6 ph6n".

13.

Bdn thuyil minh ndy ld m\t b0 phdn hqp thdnh vd phdi &rqc clec cilng voi Bdo cdo tdi ch{nh t9

I

-

-

14.

15.

c6nc w cd pxAtt rcY rnuAr orEr,r roAru cAuOiu .fri SO t auong S6ng T4o, phuln! Tdn Thufln D6ng, qufln 7,TP.HO Ct i Minh

eAo cAo ret cniNnCho ndm tdi chinh ktit thric ngdy 3 I thSng 3 n[m 2018

Bin thuy6t minh B6o c6o tti chinh (ti6p theo)

Phin ptr5i lgi nhufnLqi nhu6n sau tt rtiit u nh6p doanh nghiQp dugc ph6n phOi cho c6c c6 tl6ng sau khi da trich.lap c6?

qu! theo Di6u lQ cua C6ng ty cfrng nhu c6c quy tlinh cua ph6p luit vi cl6 tlugc Dai hOi tl6ng c6

ddng ph6 duyQt.

6c khodn mpc phi ti6n te nim trongti6n vi khi ndng chi tri c6 tfc nhuc6c khoin muc ti6n tQ, c6c cdng cg

C6 tric dugc ghi nhan li ng phii tri khi ttugc Dai hQi tl6ng cO tl6ng ph6 duyQt vd HOi d6ng quin tri

th6ng b6o tli5n c6c c6 ddng.

Ghi nhfn doanh thu vi thu nhfPDoanh thu bdn hdng hoti, thdnh PhdmDoanh thu b6n hing hoa, thdnh pt A* dugc ghi nh4n khi d6ng thoi thoa m6n c6c di6u kiQn sau:

. C6ng ty de chuyen giao phAn lon rti ro vd lqi fch gan li6n v6i quytin so hiru hing h6a, sin

phAm cho ngudi mua.

. C6ng ty kh6ng cdn. nim, giff quy6n qu6n t h6a'

sirn phAm ho[c quy6n ki6m so6t hirng h6a,

. Doanh thu dugc x6c tllnh tucmg dOi chac c uy6n

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. X6c dinh dugc chi phi li6n quan d6n giao dich b6n hing.

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o Doanh thu dugc x6c tlfnh tucrn! aOi chic chin. ngudi mua dugc quy6n

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vp do.

Trulng lqp dicn vq dugc thgc hiQn trong nhi6u ky thi 9:"1h, thu dugc ghi nh4n trong kj' dugc cdn

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sAo cAo raI cuiNnCho ndm tdi chinh ket thric ngdy 3l th6ng 3 ndm 2018

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C6 trbc vd t,qr nhuQn tfuqc chiaCa ,tr. ,a f'qi nhuin dugc chia dugc ghi nh-pn khi Cdng ty ilugc quyAn.nhan cd tuc ho4c lgi nhuin

z . --4 t6 *"'a"q. ,ha; bing cd phi6u chi ttugc tneo -aoi

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Chi phi di vayChi phi ili vay bao gdm l6i tiAn vay vi c6c chi phf kh6c ph6t sinh liOn quan tr.uc titip d6n c6c khoAn

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n vay dugc ghi gi6m nguy6n gi6 tdi sin co [i6n

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ttrng kj,tuong lai khi c6c khoin trgng y6u ctia thui5 thu nh0p hodn lai phni tri ho[c tii sAn

thu6 thu nhflp hodn lpi tlugc thanh tofn ho[c thu h6i.

BGn IiGn quan ,

C6c b6n dugc coi lir li6n quan n6u mQt b6n c6 khi ning ki6m so6t hoflc c6 Anh hucrng d6ng ke d6i

voi b6n kia trong viQc ra quyist dinh c6c chinh s6ch tdi chinh vir ho4t t10ng. C6c b6n cfing dugc xem

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Trong viQc xem x6t m6i quan hQ ctra c6c b6n li6n quan, b6n ch6t cua m6i quun hQ tluqc chri trqng

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126.509.650

120.239.650

6.270.000

T*01 den

dudi 02 ndm

Ti 02 dilnduoi 03 ndm

TrAn 03 ndm

75.429.510

70.425.510

s.004.000

-

-

1.514.028.026 126.509.650

Tinh hinh bitin dQng dy phdng ng phii thu kh6 ddi nhu sau:

Ng Phii thungln hen

Ng phii thu diri

4ryc0cHil

MTO

&

c0ng

1.108.786.92372.921.453

205.810.000 | .314.596.92372.921.453

7

1.181.708.376 205.810.000 1.387.518.376

s5 aAu nImSti cu5i nlmD

IGla goc Du phdhd

Hing mua dang tli tr6n

tlulngNguy6n lieu, vflt liqu

Chi phi sin xudt, kinhdoanh do dang

Thdnh phAm

Hirng hoa

C0r,g

Gi6 c

702.289.325

3.239.141.878

2.532.7 58.654

2.633.911.135(743.461.193)

(r3.42s.206)

(1s7.479.814)

( 13 .60 | .772)

1.18s.924.41s)

7.860.336.11080.347.456

4.t48.638.017 ( r.23r.444.29s)

10.820.s72.595

140.937.tzr3.s33.281.078 (

16.031.352J86 (1 .988.330.694) 19.661.461.183 (1.9s7.006.061)

Bdn thuydt minh ndy ld m1t b0 phdn hqp thdnh vd phdi du.oc clpc citng voi Bdo cdo tdi ch[nh 26

c6nc w cd pxAr,r rY rnuAr orEr.r roAru cAuoia ctri: so t auong s6ng T4o, phudng T6n Thu6n D6ng, qufln 7, TP. H6 Chi Minh

BAo cAo ret cniNnCho ntrm tdi chinh ktit thtic ngdy 3 I thdng 3 nlm 2018

Bin thuyiit minh B6o c6o tii chinh (titiP theo)

t,

ar,

r

-

-

r,

-

-

!l-

t-,

-

-

-

-

Tinh hinh bii5n tlQng dg phdng gi6m gi6 hdng t6n kho nhu sau:

NIm nay NIm trufc56 dAu nam

Trfch lflp dU phong bd sung

56 cuSi nrm

8 Tii sin c5 apn hfru hinh

1.957.006.061

3r.324.633

I .886.680.229

10.32s.832

1.988.330.694 1.9s7.006.061

Nhi cira, v$tki6n trric

M6y m6c vA

thi6t birni6t b!, dgng

cU quin lf COng

Nguy0n gi{SO iliu nam

55 cu6i nImTrong tl6:Da kh6u hao h6t nhung v6n

cdn sri dUng

Chd thanh li

Giri tr! hao mdn

SO dAu nam

KhAu hao trong nf,m

Sii cu6i nIm

Gi6 tri cdn l4i

Sti ctiiu nam

55 cuiii nem

Trong d6:Tam thdi chua st dUng

Dang chd thanh lf

233.238.338 107.665.586 1.692.338.154 r43.336.917 2.176.578.995

233.238.338 107.665.586 1.692.338.r54 143.336.917 2.176.578.995

t3g.106.24o 76.065.586 505.215.427 143.336.917 863.724.170

r82.936.8753 I .016.082

90.166.6655.266.668

1.267.909.883r97 .853.792

143.336.917 1.684.350.340

- 234.136.542

213.952.957 95.433.333 1.465.763.675 143.336.917 1.918.486.882

50.301.463t7.498.921 424.428.271 492.278.655

19.285.381 12.232.253 226.574.479 - 2s8.092.113

i498

9 Tii sin thu6 thu nhfP ho6n l3iTdi sdn thud thu nhfip hodn lgi ild ghi nhQn

NG''ileu

I

iH vi

&

s5 aiu nrm

Ghi nh$n viro k6tqui kinh doanh

trong nlm sii cuiii nrmT.P

Tiri sin thuiS thu nhaP hodn l4i li6nquan tl6n c6c.khoAn ch6nh lQch tam

thdi tlugc khdu trirTrq cdp thdi viQc

Khdcc0r,g

164.677.3 34

41 . 162.000

(1 1 .e6e.166) I 52.708.168

4I.r62.000

20s.839.334 (1 1.969.166) 193.870.168

Thu6 su6t thuti thu nh4p doanh nghiQp sri dpng cti5 x6c dinh gi6 tri tii sin thu6 thu nh4p hodn lai li20%.

Bdn thuyil minh ndy h mAt b0 phqn hqp thdnhvd phdi tfuqc dpc cilng voi Bdo cdo tdi chinh 27

cOnc ry c6 pxAru rY rmuAr orEn roAn cAuOia ctri SO t auong S6ng T4o, phudm! Tdn Thufln DOng, qufn 7, fp. UO Chi Minh

sAo cAo ret csiNuCho nim tii chinh ktit thric ngdy 3 I thdng 3 ndm 2018

Bin thuy6t minh 86o c6o tii chinh (tii5P theo)

10. PhAi tri nguli bin ngin h3n

PhAi trd cdc bdn li€n quan

C6ng ty C6 phAn C6ng nghe Ti6n Phong

C6ng ty TNHH Global - Sitem

C6ng ty TNHH MTV Ha tAng K! thuat Toirn CAu

C6ng ty CO PhAn Cdng nghe Ts dQng Tdn Tii5n

Phdi trd cdc nhd cung ciip khtic

Cdng ty TNHH K! thuat tlien Ti6n Dat

Erico Lightning Technologies Pty LtdC6ng ty CO phAn Kim cuong A ChAu

Crlc nhd cung c6p kh6c

C0ng

11. Ngucri mua tri ti6n trufc ngin h4n

Trd trwhc crta cdc bdn fidn quan

12. Thu6 vi cic khoin phfli nQp Nhi nufc

s5 aiu nIm

C6ng ty kh6ng c6 ng phai tra ngudi b6n qu6 h4n chua thanh to6n.

s5 cuSi nim18.717.751.725

18.561.826.125

155.925.000

14.421.287.290

2.98r.518.806

1.40s.091.778

5.s38.683.006

4.49s .993 .7 00

33.139.039.015

sii aAu nim43.838.216.043

70.552.911

43.766.310.132

1.3 s3.000

19.303.410.427

4.623.717.079

4.632.163.683

3.632522.5r16.415.001.154

63.141.626.470

s5 aau nlm

6.641.630.196

I .305.843.000

3.142.089.750

2.193.697 .446

6.641.630.196

nam Sii cu5i nlm

C6ng ty TNffiI MTV Ha tAng K! thuat Toin CAu

Trd trudc cita cdc khdch hdng khtic

Cqc Cdng nghe Th6ng tin vir Th6ng ke Hei Quan

COng ty CO phAn DiQn tri Tin hqc Ho6 ch6t

COng ty TNHH Viettel - CHT

C6ng ty Quin lf Bay Mi6n Nam - Chi nhrlnh

T6ng C6ng ty Quin ly Bay Viet Nam - COng tyTNHHC6ng ty TNHH K! thuat XAy dgng Dtc LQc

C6c kh6ch hing kh6c

c0r,g

s5 cuSi nrm4s.083.01945.083.019

2.601.754.291

97 0.201 .124

804.437.4s8

591.742.s93

235.372.516

2.646.837.310

sTY\lWHl.IUYi

c,6

E

S5 phni nQp Sii Aa thgc nQp

Thu6 GTGT hdng b6n nQi dia

Thu6 GTGT hing nhflp khAu

Thu6 *u6t, nh4p khAu

Thu6 thu nh4p doanh nghiQp

Thu6 thu nh4p c6 nh6n

C6c lo4i thu6 kh6c

c0rg

trong nlm3.741.266.103

2.181.934.526

485.98 1 .3 86

4.812.646.266

1.026.161.662

4.000.000

(s.2r2.619.036)

(2.18r.934.s26)

(48s.981.386)

(6.288.394.244)

(r.17s.s13.286)

(4.000.000)

1.411.352.933

3 .460.826.244

290.733 .499

r.985.078.266

141.381.87s

5.222.912.67 6 12.85 1.98 9.9 43 ( I 5.948.4 42.47 8) 2.126.460.141

Thuii gid tr! gia tdngC6ng ty nQp thu6 gi5 tri gia tdng theo phucrng ph6p kh6u tru vdi thu6 su6t 10%.

Thu6 xuiit, nh\p khduC6ng ty kC khai vir n6p theo th6ng b6o cria Hii quan.

-Bdn thuydt minh ndy td m\t bA phqn hqp thdnh vd phdi duqc tlgc citng voi Bdo cdo tdt chlnh 28

c6ruc w cd pxAn rY rnuAr orEr.r roAn cAu;tr.ni so t auomg S6ng T4o, phuon! Tdn Thuan DOng, qufn 7, rp. uo chf Minh

BAo cAo reI cHiNnCho ndm tdi chinh ki5t thric ngdy 3 I th6ng 3 ndm 2018

Bin thuy6t minh 86o c6o tii chfnh (ti6p theo)

Thud thu nhQp doanh nghiQp

C6ng ty phni ngp thuti thu nh4p doanh nghigp cho c6c khoin thu nhfp t(nh thu6 v6i thu6 stdtz}yo.

Thu6 thu nhQp doanh nghiQp phni nQp trong n[m dugc dg tfnh nhu sau:

NIm nay Nim trufcT6ng loi nhu4n k6 to6n tru6c thu6

C6c khoin tli6u chinh t[ng, giim lqi nhuAn k6

to6n tl6 x6c dinh lgi nhu4n chiu thu6 thu nh4p

doanh nghiQp:

- Cdc khodn ctiiu chinh tdng

- Cdc khodn diiu chinh giam

Thu nh4p chiu thu6

Thu nh4p dugc miSn thu6

Thu nhpp tinh thu6

Thu0 su6t thu6 thu nh4p doanh nghiQp

Thu6 thu nhfp doanh nghiQp Phii nQP

44.910.253.442

491 .509.308

(s27.8e3.ee6)

38.751.414.209

548.208.51 I(61.737.500)

44.873.868.754

(20.8 t0.637 .426)

39.237 .885.220

1 l .0s3.164.000)(

24.063 .231.328

20%

28.184.721.220

20%

4.812.646.266 5.636.944.244

Viec x6c tlinh thu6 thu nhflP doanh nghiQp phii nhinh ,C tt u6. Tuy nhi6n, nhirng quy tlinh niyaOi vOi nhi6u lo4i giao dich kh6c nhau co th6 d

thu6 ilugc trinh biry tr6n 86o c6o tii ch(nh co th6

Ctic togi thud khticC6ng ty kC khai vir nQp theo quy tlfnh.

13. Phei tri ngucri lao d6ng

Luong b6 sung phii tri ngudi lao tlQng.

14. Chi phi phii tri14a. Chi phi phdi trd ngdn hgn

Trich tru6c chi phi thi c6ng, lip tlat.

14b. Chi phi phdi trd ddi hgn

Chi phi trich tru6c t4m tinh gi6 v6n b6o tri cdng trinh, thoi gian bio tri d6n ndm 2020.

15. Doanh thu chua thgc hiQn

15a. Doanh thu chwa thyc hiQn ngdn hgn

Tien tri trudc vd cho thu6 tram BTS vA dfch vg bio tri m6y l4nh chinh x6c duoi 12thtng.

15b. Doanh thu chwa thqtc hiQn ddi hgn

Ti6n tr6 trudc ve aicn vu bio tri thi6t bi luu diQn tr6n 12 thtng.

Bdn thuyil minh ndy h mil bA phqn hqp thdnh vd phdi tluqc iloc cilng voi Bdo cdo tdi chlnh 29

c6nc rv cd pnAn r? rnuAr orEn roAn cAuOiu

"fri SO t Aucrng S6ng T4o, phuoni Tdn Tiufn D6ng, qufln 7,TP. HO Ch( Minh

BAo cAo ral csiNnCho ndm tdi chinh kiit th,ic ngdy 31 th6ng 3 n6m 2018

Bin thuy6t minh B6o c6o tii chfnh (titip theo)

16. Phei tri ngin hgn khic

Phdi trd cdc bAn fiAn quan

C6ng ty TNItrI Global Sitem - TAm img ti€n 6n

phi

C6ng ty C6 phAn Cdng nghe Ti6n Phong - QuYphirc lqi phii trnPhai tri tht lao HQi dOng quin tri

Phdi trd cdc tO chirc vd cti nhdn khdc

CO tirc, lgi nhufln phAi triBio hi6m xd hOi

C6c khoin phii trA ng6n han kh6c

c0ng

C6ng ty kh6ng c6 ng phii tr6 kh6c qu6 h4n chua thanh to6n.

17. Dg phdng phii tri17a. Dy phbng phdi trd ngiin hgn

S5 sr? dgng

Sii aAu nIm

S5 cuiii nlm S5 aau nim179.696.000

102.696.000

77.000.000

279.454.709

169.167.140

32.300.000

77.981.569

184.115.464

50.537.464

55.578.000

78.000.000

2.140.544.394

2.122.077 .146

t8.467 .248

4s9.1s0.709 2.324.659.858

tro nam

S5 noern

nhflp trongnIm sii cuSi nrm

Dq phdng bio hdnh

sAn phAm, hirng ho6

Dg phong kh6c

c0r,g

462.837.063

467.178.439

37.sgr.4ss (44.248.326) 4s6.r80.192

63.364.443) (403.813.996)(

930.015.502 37.591.455 (1 07.612.769) (403.813.996) 456.180.192

17b. Dy phitng phdi trd ddi hgnDg phdng nq phii tra ddi han li6n quan tl6n trg c6p th6i viQc. Chi titit ph6t sinh nhu sau:

-

t-

-

E

NIm nay Nim trufc

56 dAu nam

Tdng do trich l4p

36 su dung^A A.so cuol nam

18. Qui khen thu&ng' phfc lgi

36 dAu nam

Tdng do trfch lap tt lgi nhufln

Cdng ty mp h6 trqChi qu!ChuyiSn v6 c6ng U me

sd cuiii nlm

823 .386.661

64.234.168

124.080.000)

813.85s.000

7 t.269.161

( 6rj37.s00)(

763.540.83s 923.386.667

NIm nay Nim trufcI .294.308.680

428.247 .000

20.000.000

(103.881,.495)

461.696.000)

1.360.903.816

327.824.000

(47.t33.136)

(347.286.000)(

1.176.978.185 1.294.308.680

19. V6n chri sO httut9a. Bdng Afi cn$u bi6n itQng crta vdn chrt s0 hiru

Th6ng tin vC bitin tlQng cria v6n chu so hfru dugc trinh bdy d Phg lgc dinh kdm

IRAI

KIEI

a

o

2-*

Bdn thuydt minh ndy td mil b0 phqn hqp thdnh vd phai duqc iloc citng voi Bdo cdo tdi chfnh 30

c6nc rv cd pnAru rY rnuAr orEr.r roAru cAuOia ctri: SO t auOmg S6ng T4o, phulni TAn Thufn D6ng, qufln 7,TP.UO Ctri Minh

BAo cAo rat cHiNHCho n[m tai chinh krit thric ngdy 3 I thring 3 nf,m 2018

Bin thuy6t minh B6o cdo tii chinh (tii5p theo)

19b. Chi th vdn gdp cfia chfi s0 hfru

C6ng ty CO phAn C6ng nghe Ti6n Phong

C6ng ty CO phAn dAu tu T6nh LinhAmerica LLCC6c c6 tl6ng kh6c^A ,.4uo pnleu quy

c0ng

19c. CO phi1u

Sd luqng cd phiiSu d[ng kY PhSt hinh56 luqng c6 phiiSu tld phSt hinh- C6 phiAu phii th6ng- CO phiiiu uu ddi36 luqng c6 phiiSu dugc mua l4i

- CO phi€u ph6 th6ng- C6 phiAu ru ctdi

Sd luqng c6 phi6u dang luu hdnh

- C6 phi€u ph6 th6ng- CO phiAu ru ddi

Menh gi6 c6 phi6u dang luu hinh: 10.000 \fND.

Dollar My (USD)Euro (EUR)

20b. Nq khd ildi itd xfr lit

Cdng ty TNHH Hanel - CSF - Cho vayC6ng ty TNHH Hanel - CSF - Phei thu ti6n b6n

hingC6ng ty TNHH Hanel - CSF - Lei cho vay

c0ng

s5 cuiii nim s5 aAu nIm39.039.490.0009.000.000.000

13.457.800.00019.81 5.670.00011.051.500.000

39.039.490.0009.000.000.000

13.4s1.800.00019.8 r 5.670.000I 1.051.500.000

92.364.460.000 92.364.460.000

sii cu5i nrm s5 aau nlm9.236.4469.236.4469.236.446

1.105.1s0I .1 05.1 50

8.131 .2968.I31.296

9.236.4469.236.4469.236.446

l .1 0s.1 50

1.105.150

8.131.2968.tiI.296

ndm 20 17 ngity 27 thing6 n6m 2017 vd Nghi quytit

TT ngiy t t ihing 7 ndm2Ol7, C6ng ty dA ti6n hdnh

2.161.628.800 \rND.

Ngodi ra, theo Nghi quy6t HDQT sO OO:IZ017AIQ-HDQT-CBTT ngay 2l th6ng 1 I ndm 2017 ,

c6ng ry da tam tng c6 tric ndm20t7 voiso ticn \d,14.636.i:Z.SOO VND (ty lQ l8%lc6 phi6u).

20. Cic khoin muc ngoiri Bflng cin tl(ii k6 toin20a. Ngogi tp ctic logi

sd cuSi nrm S5 aflu nlm

1sS,/30)Hl

rTc

all\

425,7 6

1.248,11

55 cudi nlm

1.928,45

1 .259,63

Sii tliiu nrmVND VND

1.098.957.000

s73.822.532421.559.905

1.098.9s7.000

573.822.532421.559.905

2.094.339.437 2.094.339.437

Cdng ty de thanh lf khoAn dAu tu vdo C6ng ty TNffH Hanel n6n c6c khoin ng phii thu dugc x6a

ng theo y€u c6u cria b6n mua lpi.

Bdn thuyil minh ndy td m\t b0 ph|n hqp thdnh vd phdt clrqc clpc citng voi Bdo cdo tdi chinh 31

c6nc w cd pxAtu rcY rnuAr orEn roAn chuDia chi: Sti t aucrng S6ng T4o, phuoni Tdn Thufln D6ng, qufln 7,TP.HO Chi Minh

sAo cAo rel criNnCho n[m tdi chinh t<6t ttuic ngdy 3 I th6ng 3 nim 2018

Bin thuy6t minh 86o c6o tii chfnh theo)

vr. THONG TrN sO suNG cHo cAc KroAN MVC TRiNH BAy rRoNG sAo cAo xfrQUA HOAT DQNG KII\H DOAI\H

Doanh thu bin hing vi cung c6p dich vg

TOng doanh thuNIm nay NIm trufc

1.

7A.

Doanh thu b6n hdng h6a

Doanh thu b6n c6c thdnh phAm

Doanh thu cung c6p dich vg

Cho thu6 tr4m thu ph6t s6ng

cQ.g

COng ty C6 phAn C6ng nghe Ti6n Phong

C6ng ty CO phin Cdng nghQ Ty dQng T6n Ti6n

Cdng ty CO phAn Co tliQn Thach Anh

C:[c khoin giim trir doanh thuKhodn chitit kh6u thucrng m4i trong ndm.

3 Gi6 v6n hirng bin

Gi6 v6n hirng hoa

Gi6 v6n thdnh phAm

Gi6 v6n dlch vp

Gi6 v6n cho thu6 tr4m thu ph6t s6ng

Dy phong gi6m gi6 hdng tdn kho

c0ng

4. Doanh thu hoSt tlQrg tii chfnh

Ldi ti6n gti ng6n hdng

Ldi ti6n cho vay

C6 tric, lgi nhu4n dugc chia

Ldi ch6nh lQch r! gi6 ph6t sinh

LEi ch6nh lQch d gi6 do tl6nh gi6 lpi c6c kho6nmpc ti6n tQ co g6c ngopi tQ

c0r,s

97.830.627.173

23.863.421 .650

t3 .420.87 5.260

153.750.000

143.r78.560.331

28.899.338.700

13.202.672.815

48.515.148

135.268.680.083 185.329.086.994E

1b. Doanh thu bdn hdng vd cung cilp dlch v2t cho cdc bAn fi1n quan

Ngoii circ giaodich"v6 uan rianjvlcunj c6p dich vs.cho c6c c6ng ty con 9"q:. trinh bdy d thuytit

minh ,o v:u, C6ng ty cdn ph6i sinh c6c giao dfch vc b6n hdng vd cung cAp dich vg cho c6c b6n

li6n quan kh6ng phni ln c6ng ty con nhu sau:

Nim naY NIm trufc

2.

313.063.400

23.570.000

Nlm nay

1.155.256.000148.569.00024.312.000

NIm trudc {49

l18.706.313.368

18.053 .331 .056

I l.l 11 .746.913

48.s 15.148

7 0.32s .832

NG

Hlit

ittt

&

r.l99.788.3 52,127 147.996.298.317

NIm nay NIm trudc2.562.913.628

28.066.434

20.810.637.426

37.637.027

5.092.669

2.246.5t2.540

1.002.112.951

1 1.053.164.000

12.816.149

23.444.347.184 14.314.605.640

Ban thuyiit minh ndy td m\t b0 phqn hqp thdnh vd phdi duq c dpc cilng voi Bdo cdo tdi chtnh 32

72.092.73r.714

16.267.977.794

11.242.561 .986

153.750.000

31.324.633

cOnrc w cd pnAn rc9 rnuAr orEr.r roAn cAu;tr.r* so t auong s6ng T4o, phudni Tdn Thudn D6ng, qu6n 7,TP.uo ctri Minh

BAo cAo rat cniNnCho nlm tai chinh ktit thfc ngiy 3l th6ng 3 n5m 2018

Bf,n thuy6t minh B6o cdo tii chfnh (tii5P theo)

5. Chi phi thi chinh

6. Chi phi brin hirng

Chi phi l6i vayL5 ch€nh lQch t'! gi6 ph6t sinh

L5 ch€nh lQch t! gi6 do tl6nh gi6 lai c6c khoAn

mpc tidn tQ c6 g6c ngopi tQ

Pu phor8. Si6m gi6 chirng kho6n kinh doanh vit6n th6t d6u tuc0rg

NIm naytt.227 .223

2.812.s67

3 80.75 8.3 I s

394.798.105

Nim nay

46.287.60860.7 49 .ss9

1.241.870

378.885.356

NIm trufc

497.164.393

NIm trudc

Chi ph( cho nhAn vi6nChi phi vflt liQu, bao biChi phi dung cp, dd dingChi ph( kh6u hao tiri sin c5 dinh

Thu6, phi, lQ ph(

Dg phdng bio hdnh sin PhAm, hdng h6a

Chi phi thuO vdn phdng, tAng hdm

C5c chi phi mua ngoii kh6c

Chi phf kh6c

c0ng

5 .409 .624.44862.539.81869.141.095

36.282.7 s0

107.138.3r238.408.s34

813.714.73137r.308.463

1.013 .966.489

5.237.540.s667s.s67.t3971.459.42044.139.744

112.320.27 s

l7 .459.551909.17t.395108.472.787712.517.872

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Chi phi cho nhdn vi6nChi phi v4t liQu quin lfChi phi tt6 dirng vdn phdng

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C6c chi phi kh6c

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Ti6n ph4t vi pham hcr,p d6ng

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9. Chi phi khic

Phpt do vi pham hqp ddng

Thui5 bi ph4t, bi truy thuChi phf kh:lc

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7.982.124.646

NIm nay3.820.458.524

22.563.15045 .37 6.206

197.853.79234.499.56872.921.453

s68.606.333698.314.229

498.320.t605.958.914.015

NIm nayr43.047 .199

403.8 13.99617 .423.720

564.284.915

Nim nay143.047 .r99

273.t02232.780

143.553.681

7.888.649.349

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22.286.25722.901.631

98.926.8962l .516.680

(28.476.470)71.269.161

632.507 .412622.238.166

4.534.516.435

NIm tru6c12.411.071

72.725.924

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11. Chi phi sf,n xuAt kinh doanh theo y6u t5NIm nay NIm trufc

Chi phi nguy6n liqu, vAt ligu

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thdnh viAn qudn tj,chri chiltC6c thirnh vi6n quin lf chri chOt gOm: cic thinh vi6n HQi il6ng n tli6u

hinh (T6ng Gi6m d5c, Ph6 Gi6m tl6c vi Kti toSn trucrng). C6c thenh

vi6n quin l;i chu cnOt ia c6c thirnh vi€n mflt thi6t trong giu ainn Ot.

Giao dich vdi cdc thdnh viAn qudn lit chil chtit vd cdc cd nhdn co fiAn quan vdi cdc thdnh viAn qudn

ly chit chiitC6ng ty kh6ng ph6t sinh giao.dich b5n hing vi cung c6p dich vp cffng nhu c6c giao dich kh6c vdicac it ann vi6n qudn lf chti ch6t vd circ cinh6n co li6n quun v6i c6c thdnh vi6n quin lf chri ch6t.

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cO w cd pHAN rcY rnuAr orEr,r roAn cAuDia so t auong S6ng T4o, phuoni Tdn Thuan D6ng, qufn 7, rp. no chi Minh

sAo cAo rru cuiNnCho n[m tii chinh ki5t thric ngdy 3 I th6ng 3 nim 2018

Bin thuy6t minh B6o c6o tii chinh (tii5p theo)

1b. Giao dlch vd t6 du vai cdc bAn filn quan khdcC5c b6n li6n quan kh6c v6i C6ng ty g6m:

BGn li6n uan kh6cC6ng ty C6ng nghe Ti6n Phong

C6ng Ty phAn C6ng nghe Ts dQng TAn Ti6nC6ng ty CO phAn Co diQn Thach AnhC6ng fy TryHq MTV K! thuat C6ng nghe Ti0n Phong

C6ng ty Cg ph1n C6ng nghe Tin Th6ngC6ng ty C6 phdn Tin hgc Si6u TinhC6ng ty TNHH MTV K! thuat C6ng nghe Ti6n Phong

C6ng ty TNHH MTV Innovative Software DevelopmentCon! ty m.{Hq MTV Ha tAng K! thuat Todn CAu

C6ng ty CO phAn In NoC6ng ty TNHH Global - Sitem

b6n li6n quan kh6c nhu sau:

COng A CA phin COng nghe Ti€n PhongThuO kho, thu6 vdn phdng vd chi phi tiQn ich kh6c

Chuy6n qu! khen thu&ng, Phtic lqiCho vayLdi cho vayChia cti tricPhii thu phi tiQn ich

Cdng A CA phAn COng ngh| Try ilSng Tfrn TiifnMua hdng h6a, dich vgChi ph( tiQn ichCho vayLdi cho vay

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C6ng ty cirng t4p ilodnCdng ty ctng tfp doinC6ng ty conC6ng ty conCOng ty con

NIm nay Nlm trufc

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nhu c6c giao aich vC b6n hing vd cung c6p dich vp cho c5c b6n li6n quan kh6c kh6ng phni ln c6ng

ty con aa duqc trinh biy d thuy6t minh sO Vl.lb, C6ng ty cdn ph6t sinh c6c giao dich kh6c v6i c6c

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tu vi Ph6t tri6n Viet Nam - Chi nh6nh TP. H6 Ch( Minh.

Cdng nq vdi cdc bAn fiAn quan khdcC6ng ng voi c5c b6n li6n quan kh6c dugc trinh bdy t4i c6c thuy6t minh s5 V.3, V.4, V.5, V.10,

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Sg kiQn phit sinh sau ngiy X6t tnrnc nIm tii chinhKh6ng.6 ry kiQn trgng y6u niro ph6t sinh sau ngey k6t thtc ndm tdi chinh y6u cAu phii tliAu chinhsO tigu ho[c c6ng b6 tr6n 86o c6o t]ri chinh.

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92.364.460.000 6.083.3s8.132 (23.249.79s.3s7) 1s.904.387.82533.095.982.998

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