f-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~-~---~-~li CONG TY CO PHAN TAp DoAN THEP TIEN LEN iI • I

, MST: 3 6 0 0 5 1 2 8 3 0 ,I I, ----------//---------- ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I, ,I I

I BAo cAo TAl CHINH HOP NHAT II • I, ,; Quy 3 nam 2017 ;I I, ,I I, ,, I, ,, I, ,I I, ,I I, ,, I, ,I I, ,I I, ,, I, ,I ,, ,I I, ,I I, ,, I, ,I ,, ,, I, ,I I, ,, I, ,, I

I .l. " I! G4A Khu pho 4,Phuong Tan Hi~p, Thanh phf Bien Hoa, Tinh Dong Nai !~-~-~-------~-----~-------~---------~-----~-~-----~----~

CONG TV CO PHAN T~P DOAN THEP TIEN LEN

G4A,Khu ;Jh6 4, Phuong'TanHiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai

N<)IDUNG

BAo cAo TAl cHINH HQPNHAT QUY 3/2017

Trang

Bao cao cua Ban T6ng Giarn d6c 02-03

Bang can d6i k~ toan hQ'Pnhat

Bao cao k~t qua hoat dQng kinh doanh hQ'Pnh§t

Bao cao luu chuyen ti€n t¢ hQ'Pnh§t

Thuyetminh bao cao tai chinh hQ'Pnhat

04-05

06

07-08

09-31

- 1 -

C6NGTyc6PHANT~PDOANTHtPTItNLtN

G4A, KI1Uph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhat

Cho ky k~ toan til'01107/20 17 d~n30109/2017

BAo cAo CVA BAN TONG GIAM DOC

Ban T6ng Giam d6c Cong ty C6 phan T~p doan Thep Ti~n Len (sau day goi t~t la "Congty") trinh bay Bao cao cuaminh va Bao cao tai chinh hop nhat cua Cong ty cho nam tai chinh ket thuc ngay 30 thang 09 nam 2017.

C6NGTY

Cong ty C6 phan Tap doan Thep Ti~n Len duoc chuyen d6i til' Cong TNHH Ti~n Len co chung nhan dang ky kinhdoanh s6 4702000255 c§p ngay 22 thang 11 narn 2001 thanh cong ty c6 phan; hoat d(>ngthea Giay chung nhan dangkydoanh nghiep congty c6 ph§n s6 3600512830 dang ky I§n d§u ngay 18 thang 08 nam 2009, dang ky thay d6i I§n thir 8ngay 17 thang 02 nam 2016 doSo' K~ hoach va D§uillTinh D6ng Nai dp.

Tn,l So' clla Cong ty t\1i:G4A, Khu ph6 4, PhuOng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

H()JD6NG QUANTRl, BAN T6NG GIAM D6c vA BAN KIEM SOAT

Cac thanh vien clla HOi d6ng Quim trj trong nam va t\1ingay I~p bao cao nay bao g6m:

Ong Nguy~n M\1nh Ha Chll tich

Ong Nguy~n Van Quang Uy vien

Ba Ph\1mThj H6ng Uy vien

Ong Duong Quang Binh Uy vien

Ong mmg Tu.1n D\1i Uy vien

Cac thanh vien clla Ban T6ng Giam d6c da:diSu hanh Cong ty trong nam va t\1ingay I~p bao cao nay bao g6m:

Ba Ph~m Thj H6ng T6ng Giam d6c

Ong Nguy~n Van Quang Ph6 T6ng Giam d6c

Ong Duong Quang Binh Ph6 T6ng Giam d6c

Ba Dao Thj Kim Loan K€ toan tmong

Cac thanh vien clla Ban Ki~m soat bao g6m:

Ba TruongThj Thu HiSn Truong ban

Ba Le Thi H6ng Li€u Thanh vien

Ba Cao Thj Hoai Thu Thanh vien

Ba Nguy€n Thj Tam Thanh vien

Mi€n nhi~m thea Nghj quy€t s6o 112017INQ-HDCD ngay12/031201,

Theo Bien bi'mDHDCD thuOng nien nam 2017 ngay12/03/2017

B6 nhi~m thea Nghi quy€t s6 0 1/20171NQ-HDCD ngay12/03/2017

C6NG B6 TRAcH NHltM CVA BANT6NG GIAM D6c D61 ven BAo cAo TAl CHiNH H<)PNHAT

Ban T6ng Giam d6c Cong ty chiu trach nhi~m vS vi~c I~p Bao cao tai chinh hQ'p nh.1t phan anh trung thllc,hqp ly tinh

hinh hO\1tdOng, k~t qua hO\1tdOng kinh doanh va tinh h1nh luu chuySn tiSn t~ clla Cong ty trong nam. Trong qua tr1nhI~p Bao cao tai chinh hQ'Pnh.1t, Ban T6ng Giam d6c Congty cam k~t da:tuan thli cac yeu C§u sau:

Xay dl,mg va duy tr1 kiSm soat nOi bO rna Ban T6ng Giam d6c va Ban quan tri Cong ty xac dinh la C§n thi~t d~

dam bao cho vi~c I~p va tr1nh bay Bao cao tai chinh hqp nh.1t khong con sai s6t trQng y~u do gian I~n ho~c donh§m I~n;

-2-

CONG TY CO PHA.N T~P DOA.N THEP TIEN LEN

G4A, Khu phe 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh fl6ng Nai

Bao cao tai chinh hop nhat

Cho ky k~ toan tll' 01107/20 17 d~n 30109/2017

Lira chon cacchinh sachk~ toan thich hop va ap dung cac chinh sachnay mot eachnh.1tquan;

Dua ra cac danh gia va du doan hop I)' va than trong;

Neu r5 cac chuan muck€ toan duoc ap dungc6 duoc twin thu hay khong, co nhtrng ap dungsai I~chtrong y€u denrmrc can phai congb6 va giai thlch trong Bao caotid chinh hop nhathay khong;

Lap vatrinh bay cac Bao cao tai chinh hop nhat trenCO' So' tuan thu cac Chuan muck~ toan, Ch@do k~toan doanhnghi~p Vi~t Nam va cac quy dinh hi~n hanh c6 lien quan den vi~c I~p va trinh bay Bao cao tai chinh hQ'Pnh.1t;

L~p cae Bao cao tai chinh hqp nh.1t dva tren cO'So' hO<;1tdong kinh doanh lien tl,lC,trtl' tmo'ng hQ'Pkhong thi\ chor~ng Cong ty se ti@ptl,lChO<;1tdong kinh doanh,

Ban T6ng Giam d6c Cong ty dam bao r~ng cac s6 k@toan duQ'c luu gifr d€ phan anh tinh hinhtid chinh cila C6ng ty, v6imll'Cdo trung thl,l'c, hQ'P Iy t<;1ib.1t Cll'thai di€m nao va dam bao r~ng Bao cao tai chinh hQ'P nh.1t tuan thil cac quy dinhhi~n hanh cila Nha nuac, fl6ng thai c6 trach nhi~m trong vi~c bao dam an toan tai san cila Cong tyva thl,l'Chi~n c,k bi~nphilp thich hQ'pd€ ngan ch~n, phat hi~n cac hanh vi gian I~n va cac vi ph<;1mkhk

Ban T6ng Giam d6c Cong ty cam k~t r~ng Bao cao tai chinh hqp nh.1t da phan anh trung thl!C va hqp Iy tinh hinhtidchinh cila Cong ty t<;1ithai di€m ngay30 thang 09 nam 2017, k~t qua hO<;1tdong kinh doanh va tinh hinh luu chuyi\n ti§nt~ cho ky k~ toan k@tthuc cung ngay, phu hqp vai Chu~n ml,l'C,Ch@do k@toan doanh nghi~p Vi~t Nam theo dung thongtu 200/20 14/TT/BTC ngay 22/12/2014 cila BO tai chinh va twin thil cac quy dinh hi~n hanh c6 lien quan den vi~c I~p vatrinh bay Bao cao tai chinh hqp nh.11,

Cam k~t khac

Ban T6ng Giam d6c cam k~t r~ng Cong ty khong vi ph(;lm nghTa Vl,lcong b6 thong tin theo quy dinh t<;1iThong tu 56155/2015/TT-BTC ngay 06 thang 10 nam 2015 cila BO rai chinh huang d~n v§ vi~c cong b6 thong tin tren thjtrucmgchung khoan.

Chil tich HOi d6ng quan tri

D6ng Nai, ngay 20 thCmg 10 niim 2017

- 3 -

c6NGTycOPHANT~paoANTHtpT~NLIN

G4A, KIm ph8 4, Phuong'TanHiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Baocaotill chinh hop nhstCho ky k~ toan nr01/07/20 17 o~n 30109/2017

BANG CAN DOl KE ToAN HQP NHA.TT~i ngay 30 thang 09 narn 2017

Mlis6

TAl sAN

100 A. TAl sAN NGAN H~N

110 I. Ti~n va cac khoan tuong durrng ti~n

111 I. Ti~n

112 2. Cac khoan tuong duong ti~n

120 II. aliu tu tai ehinh ng~n han

121 I. Chung khoan kinh doanh

122 2. 01,1'phong giam gia chung khoan kinh doanh

130 III. Cac khoan phat thu ng~n han

13I I. Phai thu ngan han cua khach hang

132 2. Tra truce cho nguoi ban ng~n han

135 5. Phai thu v~ cho vay ng~n han

136 6. Phai thu ngan han khac

137 7. OI,l' phong phai thu ngan han kh6 doi

140 IV. Hang t6n kho

141 I. Hang t6n kho

149 2. Du phong giam gia hang t6n kho

150 V. Tai san ng~n han khac

151 I. Chi phi tra truce ngan han

152 2. Thu~ gia trj gia tang duoc khau tnr

153 3. Thu~ va cac khoan khac phai thu Nha nll'ae

200 B. TAl sAN DAI H~N

210 I. Cae khoan phai thu dai h~n

216 6. Phai thu dai h\ln khac

220 II. Tai .san e6 dinh

221 I. Tai san c6 oinh hO'uhinh

222 Nguyen gia

223 Gia tri hao mon luy k~

227 3. Tai san c6 oinh vo hlnh

228 Nguyen gia

229 Gia tri hao mon luy k~

230 III. B§t di)ng san dliu tn

231 Nguyen gia

240 IV. Tai san do' dang dai h~n

242 2. Chi phi x§y dl,l'ngcO'ban do dang

250 IV. aliu tu' tai ehinh dai h~n

252 2. D~u tll' vao cong ty lien k~t, lien doanh

260 V. Tai san dai h~n khae

261 I. Chi phi tra tru6c dai h\ln

270 TONG CONGTAl sAN

-4-

Thuy~tminh

3

4

6

7

16

6

10

11

12

9

4

30/09/2017VND

2,206,434,725,774

146,399,718,287

84,673,695,676

61,726,022,611

6,742,040,086

8,694,135,279

(1,952,095,193)

5

414,999,481,239

391,839,647,500

9,999,871,953

14,620,000,000

2,380,363,895

(3,840,402,109)

1,625,525,817,213

1,642,661,490,249

(17,135,673,036)

8

12,767,668,949

1,384,377,978

11,383,290,971

633,719,794,858

10,600,000

10,600,000

314,133,819,213

191,933,367,342

364,128,966,254

(172,195,598,912)

122,200,451,871

131,160,907,720

(8,960,455,849)

26,005,034,255

26,005,034,255

69,424,220,564

69,424,220,564

8

211,879,238,529

21 1,879,238,529

12,266,882,297

12,266,882,297

2,840,154,520,632

01101/2017VND

1,771,901,209,296

85,175,085,583

44,684,379,519

40,490,706,064

10,969,265,025

17,202,950,886

(6,233,685,861 )

271,776,478,184

231,788,795,209

25,647,413,515

10,620,000,000

6,559,562,191

(2,839,292,731 )

1,393,933,544,679

1,414,547,457,418

(20,613,912,739)

10,046,835,825

704,161,403

9,342,652,843

21,579

621,924,923,999

10,600,000

10,600,000

327,164,715,799

205,030,467,684

363,052,370,099

(158,021,902,415)

122,134,248,115

130,115,306,720

(7,981,058,605)

89,515,555,921

89,S 15,555,921

192,719,868,209

192,719,868,209

12,514,184,070

12,514,184,070

2,393,826,133,295

CONG TY CO PHA.N T ~P DOA.N THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p,Thimh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhfit

Cho ky k€ toan nr 0 I107/2017 d€n 30/09/2017

BANG CAN DOl KE ToAN HQP NHATT~i ngay 30 thang 09 narn 2017

(ti~p theo)

Masa

Thuyetminh VND

30/09/2017NGUON VON

300 A. NO' PHA.I TRA.

310 I. NQ'ngiin han

311 1. Phaitrangubibannginh,n

312 2. Nguoi mua tra tien truce ngan han

313 3. Thu~ va cac khoan phain9P Nha nuoc

314 4. Phai tra ngiroi lao d9ng

315 5. Chi phi phai tra ngin han

318 8. Doanh thu chua thuc hien ngan han

319 9. Phai tra ngan han khac

320 10. Vay va no thue tai chfnh ngan han

322 12. Quy khen thuong, phuc lei

330 II. NQ'dai han

337 7. Phai tra dai han khac

400 B. VON CHU s6 nrru

1,361,074,257,230

1,360,926,957,230

13 99,486,166,076

2,364,689,390

16 40,358,943,945

2,845,731,243

14 5,481,460,698

36,000,000

15 5,978,530,914

17 1,199,060,247,738

5,315,187,226

15

147,300,000

147,300,000

1,479,080,263,402

410 I. Van chi! SCI' hfru

411 I. V6n g6p cua chusa hU'U4J J a - cdphieu phd thong c6quyenbiiu quyet

411 b - csphieu uu dai

412 2. Thang du von c6 phan

415 5. Co phieu quy

418 8. Quy d~utu phat tri@n

421 II. LO'inhu<1insau thu~ chua phan ph6i

LN chua phdn ph6i lUyki din cu6i kj; truac

LN chua phdn ph6ikj; nay

429 13. LO'iich c6 dong khong ki€m S0<1t

18 1,479,080,263,402

846,455,640,000

846,455,640,000

21,743,395,153

(8,993,360,790)

51,546,932,622

540,672,922,177

290,712, 9Il, 504

249,960,010,673

27,654,734,240

«0 TONGCQNGNGUONVON 2,840,154,520,632

~

ho Thi K;m LoanK~ toan truang

D6 Thj Kim Dung

Ngubi l<1ip

D6ng Nai, ngay20 thimg 10nam 2017

- 5 -

01/0]/2017

VND

1,083,987,954,593

1,083,832,154,593

103,765,251,200

15,985,001,879

38,016,018,602

6,693,770,636

1,187,782,860

72,000,000

2,585,591,I03

909,660,303,087

5,866,435,226

155,800,000

155,800,000,;~i

1,309,838,178,702

1,309,838,178,702 \

846,455,640,000

846,455,640,000

21,743,395,153

(8,993,360,790)

51,546,932,622

373,898,475,504

(83, (J08,033. 868)

456,906,509,372

25,187,096,213

2,393,826,133,295

Chu tich 1-19id6ng quan tri

C6NGTyc6PHANT~peoANTHtPTItNLftN

G4A, Khu pho 4, Phuong'Tan Hiep,

Thanh ph6 Bien Hoa, Tinh E>6ngNaiSao cao tai ehinhhop nhlit

ChokY k~ toan ur01/07/2017 d~n30109/2017

BAo cAo KET QuA HO~T DONG KINH DOANH HQP NHATTic 01107/2017 d~n 30/09/2017

Miisa CHi TIftu

01 1. Doanh thu ban hang va eung dip djchVI!

02 2. Cac khoan giam trir doanh thu

10 3. Doanh thu thu~n ban hang va eung dip dichVI!

11 4. Gia van hang ban

20 5. LQ'inhuan gQPv~ ban hang va cung dip djchVI!

21 6. Doanh thu heat d(>ngtai chinh

22 7. Chi phi tai chinh

23 Trangdo. Chi phi liii vay

24 8. Philn liii hoac 16trong c6ng ty lien doanh, lien k~t

25 9. Chi phi ban hang

26 10. Chi phi quanly doanh nghiep

30 11. LQ'inhu~n/(la) thuiln til' hoat dQng kinh doanh

31 12. Thu nhap khac

32 13. Chi phi khac

40 14. LQ'inhuan khac

50 15, Tang lQ'inhuan k~ toan trutrc thu~

51 16. Chi phi thu~ thu nhap doanh nghiep hien hanh

52 17, Chi phi thu~ thu nhap doanh nghiep hoan lai60 18. LQ'inhuan sau thu~ thu nh~p doanh nghi~p

61 19. LQ'inhuan sau thu~ ella ea dong ella cfingty me

62 20. LQ'inhuan sau thu~ ella e5 dong khdng ki~m soat

70 21. Liii co' ban tren e5 phieu

ea Thi Kim Dung

Nguai I~p

D6ng Nai, ngay 20 thang 10 nom 2017

Thuyet

minh

30

Til' 01107/2017 d~n30/09/2017

Til'Oll07/2016 d~n30/09/2016

VND

20

21

1,112,515,974,647

616,581,654

1,111,899,392,993

965,539,194,994

146,360,197,999

1,776,571,995

24,259,678,926

23,999,269,530

3,443,300,573

18,951,397,159

12,134,630,917

96,234,363,565

687,691,605

4,475,061,433

(3,787,369,828)

92,446,993,737

20,340,580,400

22

23

24

27

27

25

26

29

29

72,106,413,337

71,175,652,337

930,761,000

856

-6-

VND

962,899,850,976

428,225,841

962,471,625,135

831,315,296,105

131,156,329,030

1,361,722,807

18,222,026,120

18,423,686,086

4,197,932,790

12,304,178,204

8,301,214,329

97,888,565,974

1,539,754,317

300,560,944

1,239,193,373

99,127,759,347

17,879,742,494

667,677,442

80,580,339,411

77,132,234,528

3,448,I04,883

Til' 01/01/2017 d~n Til' 01/0112016 d~n30/09/2017 30/09/201 ()----------------

VND VND

3,372,498,227,823 2,865,290,473,328

I, 102,460,484 728,603,500

3,371,395,767,339 2,864,561,869,828

2,938,383,426,628 2,394,406,100,119

433,012,340,711 470,155,769,709

5,886,685,315 4,686,092,823

57,648,758,457 45,510,007,666

59,914,084,972 45,359,898,121

19,159,370,320 16,324,965,742

43,409,531,225 34,850,299,681

34,294,993,707 24,842,577,643

322,705,112,957 385,963,943,284

3,154,896,655 3,622,882,177

5,481,117,447 961,719,033

(2,326,220,792) 2,661,163,144

320,378,892,165 388,625,I06,428

65,778,033,883 46,407,149,986

2,770,187,703254,600,858,282 339,447,768,739

249,960,010,673 331,531,437,562

4,640,847,609 7,916,331,177

3,005 3,985

Chu tich H(>id6ng qWlntri

C6NGTyc6PHANT~PDOANTHtPTItNLtN

G4A, Khu ph6 4,Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhiit

Cho ky k@toan tu01/07/2017 a@n30/09/2017

BAo cAo LUU CHUYEN TIEN TE: H<}P NHAT(Theo phtrangphap gidn alp)Til' 0110112017 d~n30/09/2017

Mil CHi rreus6

Thuyetminh

Til' Oll01l2017 d~n30/09/2017

Til' 0110112016 d~n3010912016

VND VND

I. Luu chuyen ti~ntil' hoat di)ng kinh doanh

01 1. L(li nllu~n trutrc thu€

2. Di&u chlnlt clio cdc khoiin

02 Khau hao tai san e6 djnh va b§t a('>ngsan a~utu

03 Cac khoan du phong

04 Lai, 16chenh lechty gia h6i doai do danh gialai cac khoan muc ti€n t~ c6 g6c ngoai t~

05 Lai, 16tu hoat a9ng a~u nr

06 Chi phi lai yay

08 3. Lot 111111(111tir /1O(lt di)ng kinlt doanh truircthay d6i vt511luu d{ing

320,378,892,165 388,625,106,428

17,459,850,834 16,364,540,498

(6,758,720,993) (44,898,178,442)

09 Tang, giam cac khoan phai thu

10 Tang, giam hang t6n kho

11 Tang, giam cac khoi!mphai tra (kh6ng k~ laiyay phiii tra, thu@thu nh~p doanh nghi~p phai

12 Hmg, giam chi phi tra tru6e

13 Tang, giam chLrngkhoan kinh doanh

14 Ti€n lili yay ail tra

15 Thu@thu nh~p doanh nghi~p ail n9P

16 Ti~n thu khac tu hO\lta('>ngkinh doanh

17 Ti~n chi khac cho hO\lta('>ngkinh doanh

20 LU'u clluyil1 li&11tllu{1111t'r110(11di)l1g kinll lioanll

(23,099,403,143) (3,099,729,794)

59,914,084,972 45,359,898,121

367,894,703,835 402,351,636,811

~(141,607,004,297) (42,354,946,740) (

(228,114,032,83 I) (637,324,423,661 )-.~

(18,148,463,039) 66,395,327,643.1

r....

(432,914,802) (576,749,974) 'II~

8,508,815,607 7, I02,023,630

(59,340,873,688) (45,888,323,558)

(66,332,002,352) (1,928,049,091)

134,236,794

(551,248,000) (223,733,262)

(138,123,019,567) (252,313,00 1,408)

II. Lu'u chuy~n ti~n til' ho~t dOng d§u tu'

21 I, Ti€n chi as muaS~Il1, xay dv'ng tai san e6ajnh ya cae tai san dai h\ln khae

22 2, Ti~n thu tLI'thanh Iy, nhuQ'ng ban tai san e6ajnh ya cac tai san dai h\ln khae

27 7. Ti~n thu lili cho yay, c6 tt'I'Cya lQ'inhu~n aUQ'c

30 Luu clluyin ti&11tllulin tt'r 110(11d{il1g dliu IU'

(8,413,267,887) (10,683,452,235)

227,272,727 136,363,636

1,82 I ,702,270

(6,364,292,890)

2,303,233,055

(8,243,855,544)

III. Lu'u chuy~n ti~n til' ho~t dOng tai chinh

33 3. Ti~n thutil' ai yay

34 4, Ti€n tra n9' g6e yay

36 6, C6 tLl'e,19'inhu~n ail tra cho chuSo'hu'u

40 LU'u clluyin ti&11tllUlin tt'r 110(11di)l1g tai chfllh

3,0 I2,438,546,849

(2,723,038,602,198)

(83,687,999,490)

205,711,945,161

2,708,184,785,088

(2,462,784,340,368)

245,400,444,720

-7-

CONG TY CO PHAN T ~P f)OAN THEP TlEN LEN

G4A, Khu ph6 4, Phuong Tan Hiep,Thanh ph6 Bien Hoa, Tinh Dong Nai

Bao cao talchinh hop nhat

Cho ky k€ toan tu01/07/2017 d€n 30109/2017

BAo cAo LUU CHUYEN TIEN T~ HQ'P NHAT(Theo phuong plulp gidn tilp)

Til' 01/01/2017 a~n30/09/2017

50 Luu chuyen ti~n thuAn trongky 61,224,632,704 (15,156,412,232)

60 Ti~nva nro'ng durrng ti~n aAuky 85,175,085,583 98,467,847,773

61 Anh huong cua thay dbity gia h6i doai quy dbi ngoai t~

70 Ti~nva turmg duong ti~n euaiky 3 146,399,718,287 83,311,435,541

Chu tich H9i d6ng quan trj

f)6 Thj Kim Dung

Nguoi I~p

D6ng Nai, ngay 20 thdng 10 niim 2017

- 8 -

CONG TY CO PHAN T~P BOAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh 86ng Nai

Bao cao tai chinh hop nhftt

Cho ky k@toantir 01/07/2017 o@n30109/2017

BANTHUYET MINH BAo cAo TAl CHINH HOP NHATTil' 01/07/2017 d~n 30/09/2017

. THONG TIN CHUNG

1.1 Hlnh thirc so'hfru vBn

Cong ty C6 phan T~p dean Thep Tien Len duoc chuyen d6itir Cong TNHH Tien Len c6 chirng nhan dangky kinhdoanh s6 4702000255 dp ngay 22 thang 11 nam 2001 thanh cong ty c6 ph~n; hoat dong thea Gi~y chung nhan dangky doanh nghiep cong ty c6 phan s6 3600512830 dangky I~n d~u ngay 18 thang 08 nam 2009, dangky thay 06i I~nthir 8 ngay 17 thang 02 nam 2016 do Sa Ke hoach va 8~u to' Tinh 86ng Nai cap.

Tru sa chinh cua Congty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh 86ng Nai.

V6n oi~u I~ cua Cong ty thea dangky la 846.455.640.000 06ng, tuong duong 84,645,564 c6 phan, menh gia mot c6ph~n ta 10,000 d6ng.

C6 phieu cua Cong ty chfnh th(ICdang ky giao dich t\1iSa Giao dich ChuTIgkhoan Thanh ph6 H6 Chi Minh ttl' ngay 16thang 03 nam 2010 vai rna giao dich la TLH.

Thong tin v€ cac cong ty con, cong ty lien k@tcua Cong ty xem chi tiet t\1iThuy@tminhsb 4c.

1.2 Nganh ngh~ kinh doanh

HO\1td(>ngkinh doanh cua Congty g6m:

- San xu~t s~t, thep, gang. Chi tiet: San xu~t s~t, thep (khong san xu~t t\1itr\lsa);

- Ban buon kim 10\1iva qu~ng kim 10\1i.Chi ti@t:Ban buon s~t, thep, nhom, 06ng nguyen li~u;

- Ban Ie 06 ngQ kim, san, klnh va thi@tbi I~p o~t khac trong xay d\lTIgtrong cac cU'ahang chuyen doanh;

- Ban buon may moc, thi@tbi va ph\l tung may nong nghi~p;

- 8\1i Iy, moi giai, o~u gia. Chi ti@t:8\1i Iy, moi gioi thuang m\1i(tru' moi gioi b~t o(>ngsan);

- B6c x~p hang hoa;

- Xay d\lTIgnha cac 10\1i;- Xay dl,rngcac cong trinh cong fch;

- Chuftn bi m~t b~ng;

- Hoan thi~n cong trlnh xay d\lTIg;

- L~p o~t h~ th6ng cap, thoM nuoc, 10suai va oi€u hoa khong khl;

- L~p o~t h~ thbng xay d\lTIgkhac;

- Cho thue xe o(>ngCO';

- Ban buona to va xe co 09ngCO' khac;

- Ban Iea to con (Io\1i 12 ch6tra xubng);

- Kinh doanh b~t 09ng san, quy€nSlr d\lng d~t thu9c chusa huu, chuSlr d\lng ho~c di thue;

- Nha hang va eac dichV\l an ubng ph\lc v\lluu d9ng (khong kinh doanh t\1itr\lsa);

- Ban Ie khac trong cac clra hang kinh doanh tbng hqp: Kinh doanh trung tam thuang m\1i;- Kho bai va luu giG'hang hoa;

- Tr6ng rung va cham s6c rU'ng;

- CU'a,xe, bao g6 va bao quan g6 (khOng hO\1td9ng t\1itr\lsa);

- HO\1td9ng ki@ntrue va tu v~n ky thu~t co lien quan. Chi ti@t:tu v~n, thiet k@k@tdu eong trlnh xay d\lTIgdan d\mg,cong nghi~p;

- Ban buon v~t li~u, thi@tbi I~p d~t khae trong xay d\lTIg.Chi tiet: ban buon v~t li~u xay d\l'ng, g6 cay va g6che bi@n(khong chu'a hang t\1itr\lsa);

II

.-,

3

-9-

C6NGTyc6PHANT~PDOANTHtPTdNLtN

G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

BaDcao tai chinh hop nh§t

Cho ky k~ toan nr 01/07/20 17 d~n 30/09/2017

Heat dong kinh doanhcua Congty g6m (ti~p theo):

- Lap d~t h~ thong dien;

- V~n tai hang hoa bang Duong bO;- Xay dung cong trlnhduong s~t va duong bo;

- Xay dung cong trlnh ky thuat va dan dung khac;

- Gia congCO' khi, xu' Iy va trang phu kim loai, Chi ti~t: gia cong co khf, (tru xi rna - khong gia cong tai tru sa);

- Sua chlra may m6c thiet b], Chi tiet: sua chua may nong nghiep (khong sua chua tai tru so);- San xuat may nong nghiep va lam nghiep, Chi tiet: san xuat may nong nghiep (khong san xuat tai tru so);

- Ban phu tung va cac bo phan phu tro cua 0 to va xe c6 dongCO' khac;

- Dich vu hru tru ng~n ngay (khong kinh doanh t;;titrl,ls6);

- Ho;;ttdong cua cac cong vien vui chO'iva cong vien theo chu de, Chi ti~t: kinh doanh khu du lich sinh thai (khong kinhdoanh t;;titrl,l sa);

- Ho;;ttdong dichV\I h6 trQ'trvc ti~p cho v~n tai duang thuy;- Khai thac g6 (g6 ru'ng tr6ng),

2 . CHt DO vA CHiNH SACH KE ToAN Ap Dl,INGT~I C6NG TY

2.1 Ky I<~ toan, dO'nvi ti~n t~ sU'dl,wg trong I{~ toan

Ky kl toan nam cua Cong ty b~t d§uttl' ngay 0 I/0 1 va k~t thuc vao ngay31112 hang nam.

Dan vi tien t~ suodl,lng trong ghi chep k~ toan la d6ng Vi~t Nam (VND).

2.2 Chuiin ml,l'cva Ch~ di) I<~ toan ap dl,lDg

cMd(Jki loeIn ap dl,mg

Cong ty ap dl,lng Ch~ d9 K~ toan doanh nghi~p ban hanh thea Thong tu 200/20 14/TT-BTC ngay 22112/2014 cua BOHi chinh. -

\

Tuyen b6 vd vi¢c tudn thit Chudn m~rckd toan vachi d(Jki toan

Cong ty dil ap dl,lng cac Chw:lnmvc k~ toan Vi~t Nam va cac van bim hu6ng dlln Chu~nmvc do Nha nuac dil banhimh, Cac bao cao tai chfnh dUQ'cI~p va trinh bay theo dung mQi quy dinh cua tUng chu~nmvc, thong tu huang dllnthl,l'chi~n chu~n ml,l'cva Ch~ do k~ toan hi~n hanh dang ap dl,lng,

Hinh thUcki toan ap dljng

Cong ty ap dl,lng hinh thu'c k~ toan tren may vi tfnh,

2.3 Cong CI,I tai chinh

Ghi nh4n ban ddu

Hi san tai chinh

Hi san tai chfnh cua Congty bao g6m tien va cac khoantuangduang tien, cac khoan ph~li thu khach hang va phai thukhac, cac khoan cho vay, cac khoan d§u tll' ng~n h;;tnva dai h;;tn,T;;tithai di~m ghi nh~n ban d§u, tai san tai chinh duQ'cxac dinh theo gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan trvc ti~p d~n vi~c mua, phat hanh taisan tai chinh d6.

- 10-

C6NGTyc6PHANT~PDOANTHtPTItNLtN

G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tili ehinh hop nhi1t

Cho ky k~ toan tir 01107/20 17 d~n30/09/2017

NQ'phai tra tai chinh

NQ'phai tra tai chlnh cua Cong ty bao g6m cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phi phaitra. Tai thai diem ghi nhan ldn d§u, cac khoan no phai tra Uti chinh duoc xacdjnh thea gia phat hanh cong cac chi phiphat sinh lien quan true ti~p d~n viec phat hanh no phai tra tai chinh do,

Gia tri sau ghi nhdn ban adu

Hien tai chua co cac quy djnh v€ danh gia lai cong CI,Itai chinh sau ghi nhan ban ddu,

2.4 Ti~n vii cac khoiin tuong durrng ti~n

Ti€n va cac khoan tuong duong tien bao g6m ti€n ml;itt\li quy, ti€n gU'ingan hang, cac khoan ddu tll' ng~nh\ln c6 thaigian dao h\ln khong qua03 thang, c6 tinh thanh khoan cao, c6 kha nang chuy~n d6i d~ dang thanh cac luqng ti€n xacdjnh va khong co nhi~u rui ro trong chuy~n d6i thanh ti@n,

2.5 Cae khoiin d§u tu' Uti ehinh

ChUng khoan kinh doanh rna trong d6 Cong ty nitm giil' vi ml,lCdich kinh doanh duQ'c ghi s6 k~ toan thea gia g6c, baog6m: Gia mua c9ng (+) cac chi phi mua (n~u c6) nhu chi phi moi giai, giao djch, cung cfrp thong tin, thu~, I~ phi vaphi ngan hang, Gia g6c cua chlmg khoan kinh doanh duQ'c xac dinh thea gia trj hqp Iy cua cac khoi'tn thanh toan t\lithai di~m giao djch phat sinh, Thai di~m ghi nh~n cac khoan chu'ng khoan kinh doanh la thai di~m nha d§u tll' c6quy@nSo' hllu CI,Ith~ nhu sau:

- Chu'ng khoan niem y~t duQ'c ghi nh~n t;;tithai di~m kh6'p I~nh (T+O);

- Chu'ng khoan chua niem y~t duQ'c ghi nMn t;;tithai di~m chinh thll'Cc6 quy€nsahilu thea quy djnh cua phap lu~t.:;

D§u tll' nitm gill d~n ngay dao h;;tn la cac khoan d§u tu n~m gill d~n ngay dao h\ln (ngoai cac khoan cherng khoan kinhdoanh) nhU: Cac khoan ti@ngU'ingan hang c6 ky h\ln (bao g6m ca cac 10\li tin phi~u, ky phi~u), trai phi~u, c6 phi~uuudiii ben phat hanh bitt bU9Cphai mua l\li t;;tim9tthai di~m nhM djnh trong tuang lai va cac khoan cho vay n~m giU'd~nngay dao h\ln vai ml,lCdich thu liii hang ky va cac khoan d§u tu nitm giil' d~n ngay dao h\ln khac,

-1

.J

I

:;;

D§u tu nitm giil' d~n ngay dao h;;tnt\li thai di~m bao cao, n~u:

- Ky phi~u, tin phi~u kho b\lc, ti€n gU'ingan hang c6 thai h\ln thu h6i hol;ic dao h\ln khong qua 3 thang k~ tir ngay muakhoan d§u tu d6 duQ'c coi la "tuang duong ti@n";

- C6 th6"ih\ln thu h6i v6n duai 1 nam ho~c trong 1 chu ky kinh doanh duQ'c phan 10\li la tai san ngitn h\ln;

- C6 tho'i h\ln thu h6i v6n tren 1 nam ho~c han 1 chu ky kinh doanh duQ'c phan 10\li la tai san dai h;;ln,

Cac khoan d§u tll' vao cac cong ty con rna trong d6 Cong ty nitm quy@nki~m soat duQ'c trlnh bay thea phuang phapgiag6c, Cac khoiin phan ph6i IQ'inhu~n rna cong ty my nh~n duQ'ctir s6 lQ'inhu?n luy k~ cua cac cong ty con sau ngaycong ty my nitm quy€n ki~m soat duQ'c ghi vao k~t qua hO\lt d9ng kinh doanh trong nam cua congty my, Cac khoanphan ph6i khac duQ'c xem nhu ph§n thu h6i cua cac khoan d§u tll' va duQ'ctru vao gia trj d§u tll',

Cac khoan d§u tu vao cac cong ty lien k~t rna trong d6 Cong ty c6 iinh hu'6ng dang k~ duQ'c trlnh bay thea phu'O'ngphap gia g6c, Cac khoiin phan ph6i IQ'inhu~n ttl' s6 IQ'inhu~n thu§n lUy k~ cua cac congty lien k~t sau ngay d§u tuduQ'c phan b6 vao k~t qua hO\lt d9ng kinh doanh trong nam cua Cong ty, Cac khoan phan ph6i khac duQ'c xem nhuph§n thu h6i cac khoiin d§u tu va dU9'Ctrtl' vao gia trj d§u tll',

DI,I'phong giam gia d§u tu duQ'c I?p vao thai di~m cu6i qui la s6 chenh I~ch giil'a gia g6c cua cac khoan d§u tu dU9'ch;;lChtoan tren s6 k~ toan 1611hon gia tri thj truO'ng ho~c gia tri h91J Iy cua chung t\lithai di~m I?p dl,l'phong,

- 11 -

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien H6a, Tinh D6ng Nai

Bao cao tai chinh hop nhlit

Cho ky k~ toan ttl'01/07/20 17 o~n30109/2017

2.6 Cac khoan phai thu

Cac khoan phai thu duoc trinh bay tren Bao cao tai ehinh thea giatrj ghi s6 cac khoan phai thu khach hang vaphai thukhac sau khi tnr di cac khoan du phong duoc I~p eho cac khoan no phai thu kh6 doi.

OI,l'phong no phai thu kh6 doi duoc trieh I~p eho tung khoan phai thu kh6 doi din ell' van tu6i no qua han cua cackhoan no hoac du ki~n mire t6n that co th~ xay ra.

2.7 Hang tfin kho

Hang t6n kho duoc tlnh thea gia g6e. Truong hop gia tr] thuan eo th€ thuc hien duoc thelp hon gia g6c thi hang t6n khodiroc tinh thea gia trj thu§n co th€ thl)'c hi~n ouge. Gia g6e hang t6n kho bao g6m ehi phi mua, ehi phi ch~ bi~n va cacchi phi lien quan tn,l'cti~p khac phat sinh o~ eo ouge hang t6n khoa oia oi~m va tr~ng thai hien t~i.

Gia tri hang t6n kho ougc xac oinh thea phuang phap binh quan gia quy~n.

Hang t6n kho ougc h<;lchtoan thea phuO'ng phap ke khai thm'mg xuyen,

01,1' phong giam gia hang t6n kho ougc I~p van thai oi~m cu6i qui la s6 chenh I~ch giG'agia g6c cua hang t6n kho Ianhan gia tri thu§n co th~ thl,l'chi~n ougc,

2.8 Hi san c6 dinh va khliu hao tai san c6 dinh

Hi san c6 oinh hG'uhlnh, tai san c6 oinh vo hlnh ougc ghi nh~n thea gia g6c. Trong qua trlnhSlr dl,mg, tai san c6 oinhhilu hlnh, tai san c6 oinh vo hlnh ougc ghi nh~n thea nguyen gia, hao mon luy k~ va gia tri con I~i.

Kheluhao ougc trich thea phuang phap oUOngth~ng, Thai gian khelUhao ougc uac tinh nhu sau:

- Nha cu'a, v~t ki~n truc

- May moc, thi~t bi

- Phuang ti~n v~n tai

- Thi~t bi van phong

05 - 30 nam

05 - 10 nam

06-10nam

03 - 05 nam

1.J

2.9 Thu~ thu nh~p hoan I~i

Thu~ thu nh~p hoan I~i ougc xac oinh cho cac khoan chenh I~ch t~m thai t~i ngay k~t thuc ky k~ toan nam gilla cO'sO'tinh thu~ thu nMp cua cac tai san va ng phai tra va gia tri ghi s6 cua chung cho mvc oich I~p bao cao taichinh, Hi santhu~ thu nh~p hoan I~i va thu~ thu nh~p hoan I~i phai trei oUQ'cxac oinh thea thu€ sUeltdV'tinh se ap dVng cho nam taisan ougc thu h6i hay ng phai tra ougc thanh toan, dl,l'atren cac mu'c thu~ suftt va lu~t thu~ c6 hi~u Il,l'cvan ngayk~tthuc ky k~ toan nam,

2.10 Chi phi tra truo'c

Cac chi phi tra tru6c chi lien quan o~n chi phi san xUeltkinh doanh cua m(\t nam tai chinh ho~c m(\t chu kykinh doanhougc ghi nh~n la chi phi tra tru6c ng~n h<;lnva ougc tinh van chi phi san xUeltkinh doanh trong nam tai chinh,

Cac chi phi oa phat sinh trong nam tai chinh nhung lien quan o~n k~t qua ho~t o(\ng san xuclt kinh doanh cua nhi~unien 0.(\ k~ toan ougc h~ch toan van chi phi tra tmac dai h~n o~ phan b5 d§n van k~t qua ho~t o(\ng kinh doanh trongcae nien 0(\ k~ toan sau.

Vi~c tinh va phan b5 chi phi tra truac dai h~n van chi phi san xUeltkinh doanh ttmg ky h~ch toan oUQ'cean cu' van tinhchelt, mu'c 0(\ tung 10<;lichi phi o~ chQn phuang phap va tieu thu'c phan b5 hgp IY. Chi phi tra tru6c oU'Q'cphan b6 d§nvan chi phi san xuelt kinh doanh thea phu'O'ngphap Quang th~ng,

- 12 -

CONG TY CO PHAN T~P DoAN THEP TlEN LEN

G4A, Khu pho 4, Phuong'Tan Hi¢p,Thanh ph6 Bien Hoa, TinhDong Nai

Bao cao tai ehinh hop nhfit

Cho ky k~toan ttl' 01/07/2017 o~n 30109/2017

2.11 NQ' phai tra

Cac khoan phai tra duoc trlnhbay tren Bao cao taichinh theagia tr] ghi s6 cac khoan phai tra nguoiban, phai tra n(>ib(>va phai tra khac.

2.12 Vay va no' thue tal ehinh

Cac khoan phai tra duoc trinhbay tren Bao cao taichinh thea gia tri ghi s6 cac khoan khoanti€n yay, no'thue tai

chinh.

2.13 Chi phi di yay

Chi phi di yay duoc ghi nhan vao chi phi san xu§t, kinh doanh trang nam khi phat sinh, tnr chi phi di yay lien quantrue ti~p o~n viec d~u nr xay dung hoacsan xu§ttai san de dang duoc tinh vao gia trj cua tai san do(duoc v6n hoa)

khi co du cac oi€u ki¢n quy dinh trong Chu~n mllc K~ toan Vi¢t Nam s616 "Chi phi oi vay".

Chi phi oi vay lien quan tnlc ti~p d~n vi¢c d~u tu xay d1lng ho~c san xu§t tai sanda dang dn co thai gian du dai (tren12 than g) o@co th@dua vaoSlr d\mg thea m\lC dich dinh tmac ho~c ban thl duQ'c tinh vao gia tri cua tai san do (duQ'cv6n hoa), bao g6m cac khoan Hli ti€n yay, phan b6 cac khoan chi~t kh§u ho~c ph\l trQi khi phat hanh trai phi~u, cackhoim chi phi ph\l phat sinh lien quantai qua trinh lam thu t\lC vay.

2.14 Chi phi phai tra

Cac khoan chi phi th\l'c t~ chua ph<itsinh nhung dUQ'ctrich tmac vao chi phi san xu§t, kinh doanh trang nam d@dambao khi chi phi phat sinh th\l'c t~ khong gay d(>tbi~n cho chi phi san xu§t kinh doan11tren co sa dam bao nguyen t~c ~phu hop gifra doanh thu va chi phi. Khi cac chi phi00 phat sinh, n~u co chenh I¢chvai s6 da trich, k~ toan ti~n h<'mhghi b6 sung ho~c ghi giam chi phi tuang lmg vai ph~n chenh I¢ch.

2.15 Van ehu so' hii'u r

V5n d~u tu cua chusa hU'uduQ'c ghi nh~n thea s5 v5n th\l'c gop cua chusa hfru,

Th~ng du v5n c5 ph~n duQ'c ghi nh~n thea s5 chenh I¢ch Ian han/ho~c nhe han gifra gia th\l'c t~ ph<ithan11va m¢nh giac6 phi~u khi phat hanhc6 phi~u I~n d~u, phat hanh b6 sung ho~c tai phat hanh c6 phi~u quy, Chi phi trllc ti~p lienquan d~n vi¢c phat hzmh b6 sung c6 phi~u ho~c tai phat hanh c6 phi~u quy dm;>"cghi giam Th~ng du v5n c6 ph~n,

C6 phi~u quy la c6 phi~u do Cong ty phat hanh va sau do mua I~i, C6 phi~u quy duQ'c ghi nh~n thea gia tri thuc t~ vatrinh bay tren Bang Can d5i k~ toan la mQt khoan ghi giam v5n chusa hfru, Cong ty khong ghi nh~n cac khoan lai(16)khi mua, ban, phat hanh ho~c huy c6 phi~u quy,

Lqi nhu~n sau thu~ chua phan ph5i la s5 Iqi nhu~n tir cac ho~t dQng cua doanh nghi¢p sau khi tru' (-) cac khoan di€uchinh do ap d\lng h6i t5 thay d6i chinh sach k~ toan va di€u chinh h6i t6 sai s6t trong y~u cua cac nam tmac, Lqinhu~n sau thu~ chua phan ph5i c6 th@duqc chia cho cac nha d~u tu d\l'a tren ty I¢ g6p v5n sau khi du'Q'cD~i hQi d6ngc6 dong thong qua va sau khi da trich I~p cac quy d\l' phong thea Di~u I¢ Cong ty va cac quy dinh cua phap lu~t Vi¢tNam,

C6 tll'Cp~ai tra c~o cac c6 dong du~c ghi, nh~n la khoan phai trii trong Biing can d5i k~ toan cua Cong ty sau khi coNghi quyet chia co t(ICcua D~i hQi dong co dong Cong ty.

2.16 Ghi nh~n doanh thu

Doanh thu bim hang

- 13 -

CONG TY CO PHAN T ~P DoAN THEP TlEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi¢p,Thanh ph6 Bien Hoa, Tinh Dong Nai

Bao cao tai chinh hop nh§t

Cho ky k€ toan ttl' 01/07/2017 d€n 30109/2017

Doanh thu ban hang duoc ghi nhan khi d6ng thai thoa man cac dieu kien sau:

- Ph~n Ian rui ro va lei ich gin lien voi quyen so hfru san pham hoac hang h6a da duoc chuyen giao cho nguoi mua;

- Cong ty khong can nam giU'quyen quan Iy hang h6a nhir nguoi sa hfru hang h6a hoac quyen kiem scat hang h6a;

- Doanh thu duoc xac djnh tuong d6i chic chin;

- Cong ty da thu duoc hoac se thu duoc IQ'iich kinh t€ tu giao djch ban hang;- Xac dinh duoc chi phi lien quan d€n giao djch ban hang,

Doanh thu cungcap dich v¥

Doanh thu cung dp dich vu duoc ghi nhan khi k€t qua cua giao dich d6 duoc xac djnh mot each dang tin cay, Truonghop viec cung dp dich vu lien quan d€n nhieu nam thi doanh thu ducc ghi nhan trong nam thea k€t qua ph~n congvi¢c da hoan thanh vao ngay I~p Bang din d6i k€ toan cua nam d6, K€t qua cua giao djch cung dp djchV\l dUQ'cxacdjnh khi th6a man cac di8u ki¢n sau:

- Doanh tIm duQ'c xac djnh tuong d6i chl1cchl1n;

- C6 kha nang thuduQ'c IQ'iich kinh t€ tu giao dich cung dp dichV\I d6;

- Xac dinh duQ'c ph~n cong vi¢c da ho~mth~mh vao ngay I~p Bang din d6i k€ to<1n;

- Xac dinh duQ'c chi phi phat sinh cho giao dich va chi phi d~ ho~mthanh giao dich cung dp dichV\l d6.

Ph~n cong vi¢c cung dp djchV\l da ho~mthanhduQ'c xac dinh thea phuong phap danh gia cong vi¢c hoan thanh.

Doanh thu h09t d(mg fbi chinh

Doanh thu phat sinh ttl' ti8n Iai, c6 tLI'C,IQ'inhu~nduQ'c chia va cac khoan doanh thu hoc;ttd(lng tai chinh khacduo'c ghinh~n khi th6a man d6ngthai hai (2) di8u ki¢n sau:

- C6 kha nang thuduQ'c IQ'iich kinh t€ tu giao djch d6;

- Doanh thuduQ'c xac djnh tuong d6i chl1cchl1n.

C6 tLI'C,IQ'inhu~n du'Q'cchia duQ'c ghi nh~n khi Cong ty duQ'c quy8n nh~n c6 tuc hoi;icduQ'c quy8n nh~n IQ'inhu~n ttl'vi¢c g6p v6n.

Doanh thu kinh doanh bM d(lng sanduQ'c ghi nh~n khi d6ng thai th6a man cac dieu ki¢n sau:

- B,h dQng si!mda hoan thanh toan bQ va ban giao cho nguai mua, doanh nghi¢p da chuy~n giao rui ro va IQ'iich gl1nli8n vai quy8n sa hG'ub§t d(lng san chonguai mua;- Cong ty khong can nl1m giG' quy8n quan Iy b§t d(lng sannhu nguai sa hG'u b§t d(lng san hoi;ic quy8n ki~m so,H b§td(lng san;- Doanh thu duQ'c xac dinh tuong d6i chl1cchl1n;

- Cong ty da thuduQ'c hoi;icse thuduQ'c IQ'iich kinh t€ ttl' giao dich ban bftt d(lng san;

- Xac dinh duQ'c chi phi lien quan d€n giao djch ban b§t d(lng san.

2.17 Cac khoiin giiim trtl' doanh thu

Cac khoan giam trtl' doanh thuduQ'c trinh bay tren Bao cao tai chinh phan anh cac khoanduQ'c di8u chinh giam trtl' vaodoanh thu ban hang, cung dp dichV\l ph<itsinh trong ky, g6m: Chi€t kh§u thuong mc;ti,giam gia hang ban va hang banbi tra Ic;ti.

2.18 Gia van hang ban

- 14 -

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Kim ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhAt

ChO'ky k~ toan tu 01/07/20 17 d~n 30109/2017

Gia v6n duoc trinh bay tren BaO'cao tai chinh phan anh tri gia v6n cua san pham, hang h6a, djch vu, b<ltdong san d§unr; gia thanh san xuat cua san pharn xay l~p (d6i voi doanh nghiep xay I~p) ban trongky. Ngoai ra, con phan anh cacchi phi lien quan d~n heat d(\ng kinh doanh b<lt dong san d§u nr nhu: Chi phi kh<lu hao; chi phi sua chua; chi phinghiep VI,! chO'thue bfrt dong san d§u tu theo phirong thirc cho thue hoat dong (truonghop phat sinh kh6ng 16'0); chiphi nhuong ban, thanh Iy b<ltd(\ng san d§u tu.

2.19 Ghi nh~n chi phi tai chinh

Cac khoan chi phi duoc ghi nhan vao chi phi tai chinh g6m:

- Chi phi hoac cac khO'fm16 lien quan d~n cac hO'<;1tdong d§u tu tai chinh;

- Chi phi chO'yay va di yay v6n;- Cac khO'an 16dO'thay dbi ty gia h6i dO'aicua cac nghi~pV\l phat sinh lien quan d~n ngO'<;1it~;- DI,l'phong giam gia d§u tu ch(rng khO'an,

Cac khO'fmtren duQ'c ghi nh~n theO't6ng s6 phat sinh trO'ngnam, kh6ng bu trir vai dO'anh thu hO'<;1td(\ng tai chinh,

2.20 Cae khoan thu~

Thud hi¢n hGnh

Hi san thu~ va cac khO'an thu~ phai n(\p chO'nam hi~n hanh va cac nam truac duQ'Cxac dinh bang 56 ti~n dl)' ki6n phain(\p chO'(hO'~cduQ'c thu h6i tu') cu quan thu6, dl,l'atren cac muc thu~ sU<ltva cac lu~t thu6 c6 hi~u Il,!'cd~n ngay k~tthucky tinh thu6,

~c

30109/2017 01/0112017'\

VND VND P632,401,098 267,558,962 J

<

84,041,294,578 44,416,820,557 ~';I61,726,022,611 40,490,706,064

146,399,718,287 85,175,085,583

3 . TIEN vA cAc KHOA.N TUONG DUONG TIEN

Ti~n m~t

Ti~n gu'i ngan hang

Cac khO'antuong duong ti~n

- 15 -

CONC TY co PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, PhucngTan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhftt

Cho ky k~ toan tir 01/07/20 17 d~n30109/2017

4 . cAc KHOAN DAu TU TAl CHiNH

30/09/2017 0110112017

Cia gAc Cia gAc Dl}' phongDl}"phong

VND VND VND VND

a. Chung khoan kinh doanh

- Tang giti tTl ca phiiuDPM CP_Cty Phan bon va Hoa ehfrt dfru khi 1,580,867,750 (557,117,750) 1,580,867,750 (575,117,750)

ITA CP_ITA _Cty CP Dfrutu Cong Nghiep Tan Tao 1,264,393,750 (540,793,750) 1,112,666,500 (593,966,500)

KDC CP CTCP Kinh Do 3,493,732,750 (949,232,750)

SHS CP_CTCP Chirng khoan Sai Gon-Ha NQi 2,728,887,200 (1,469,287,200)

TKC CP_CTCP Xay dung va Kinh doanh Dia 6e Tan Ky 2,302,065,000 (502,190,000)

Cacc6phieu khac 5,848,873,779 (854,183,693) 5,984,731,686 (2,143,891,661 )

8,694,135,279 (1,952,095,193 ) 17,202,950,886 (6,233,685,861 )

- 16 -

CONG TY CO PHAN T ~P DoAN THEP TIEN LEN

Q4A, Khu ph6 4, Phuong'TanHi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhAt

Cho ky k~ toan nr 01/07/20 17d~n 30109/2017

c. D~u tu g6p v6n vao cac donvi khac:

30109/2017 01/01/2017

VND VND511,690,228,801 511,690,228,80I115,000,000,000 115,000,000,000

156,726,500,000 156,726,500,000

239,963,728,801 239,963,728,801172,800,000,000 172,800,000,000172,800,000,000 172,800,000,000

D~u ttl' vao cong ty con

Cong tyTNHH San xu§tva Thuong mai DaiPhuc

Cong ty TNHH Thep Tiiy Nguyen

Cong ty TNHH M9t thanh vien Thep Phuc Ti~n

D~u tu vao congty lien k~tCong ty C6 phan Thep B~e Nam

D§u tu vaocang ty con

Thong tin chi ti~t ve cac cong ty con ella Congty vao ngay30109/2017 nhu sau:

Noi thanh l~p vahoat dQng

Ten congty Ty 1~loi Ich Hoat dong chinh

Cong ty TNHH Sanxuat va Thuong maiD\li Phue

Thanh phoH6 Chi Minh

95.83% 95.83%Sanxuat vakinh doanh thep

Cong ty TNHH Thep Thanh ph6Tiiy Nguyen H6 Chi Minh

97.35% 97.35%San xuat vakinh doanh thep

Cong ty TNHH MQtthanh vien ThepPhue Ti~n

Thanh ph6HaNQi 100.00% 100.00%

San xu§tvakinh doanh thep

D§u tu' vao cang ty lien k~t

Thong tin chi ti~t v~ cae eong ty lien k~t ella Cong ty vao ngay30109/2017 nhtr sau:Nai thanh l~p vahoat dong

Ten eong ty Ty 1~Igi feh HO\lt d9ng ehinh

Cong ty C6 phAnThep B~e Nam Tinh D6ng Nai 48.00% 48.00%

San xu§t vakinh doanh tMp

5 . KHOA.N PHA.I THU KHAcH HANG

30109/2017 01/01/2017

VND VND

306,I00,830,435 164,907,275,825

85,738,817,065 66,881,519,384

391,839,647,500 231,788,795,209

a. Phili thu Clla khach hang ngin h~n

c. Phili thu clla khach hang la cac ben lien quan (chi ti~t t~ithuy~t minh s634)

6 . PHA.I THU KHAc

30109/2017 01/01/2017

VND VND2,380,363,895 6,559,562,191

66,080,8072,339,671 4,932,335

a. Ngin h~n

Phai thu v~ Hiiti~n gt:ri, ti~n eho vay

Phai thu ve bao hi~m xa hQi

- 17 -

CONG TY eo PHAN T~P DOAN THEP TlEN LEN

G4A, Khu ph5 4, Phuong Tan Hiep, Bao cao tal chinh hop nh~t

Thanh ph5 Bien Hba, Tinh D6ng Nai Cho ky k~ toan tu01/07/2017 d~n 30109/2017

Phai thu v~ bao hiem th§t nghiep 666,060

Tarn ung 1,531,971,650 5,748,955,900

Ky cUQ'C,ky quy 120,479,184 25,516,252

Phai thu khac 725,573,390 713,410,837

b. Dai han 10,600,000 10,600,000

Phai thu dai han khac 10,600,000 10,600,000

2,390,963,895 6,570,162,191

7 · HANG TON KHO30109/2017 01/01/2017

VND VND

Hang mua dang di duong 84,711,720,917 853,087,051

Nguyen lieu, v~t Ii~u 502,938,670,711 305,491,433,320

C6ng cu, dung C\I 224,397,156 334,427,453

Chi phi san xuat kinh doanh do dang 1,727,917,922 1,727,917,922

Thanh pham 50,838,608,923 45,150,469,076

Hang hoa 1,002,220,174,620 1,060,990,122,596

Du phong giam gia hang t6n kho (17,135,673,036) (20,613,912,739)

~1,625,525,817,213 1,393,933,544,679

8 · CHI PHi TRA. TRUOe

30109/2017 01/01/2017

VND VND

a. Ng~n han 1,384,377 ,978 704,161,403

Cong C\I,dungC\.1 xuat dung 1,384,377,978 34,520,565

Cac khoan khac 669,640,838

b. Oai han 12,266,882,297 12,514,184,070Gia trj quyen thue dM gop v5n thanh I~p cong ty con

10,500,000,000 10,500,000,000Phuc Ti~n Hili Phong

Chi phi tra truce khac 1,766,882,297 2,014,184,070

13,651,260,275 13,218,345,473

9 · TAl SAN DO OANG OAI H~N

30109/2017 01/01/2017

VND VNDa. Chi phi san xu§t, kinh doanh dO'dang dai han

b. Xay dung co' ban do' dang

Xay dung chi nhanh tai Long Thanh 55,919,307,748 55,919,307,748

Xay dung nha kho tai Da Ngng 23,277 ,486,94 7Chi phi mua ph§nmern FBO 535,000,000

Gia tr] 16d~t 902 3,350,517,946 3,440,235,598

C6ng trinh D~n Lir 4,766,423,430 4,766,423,430C6ng trinh Lai Cach Hili Duong 4,355,500,000

C6ng trlnh khac 1,032,471,440 1,577,102,198

69,424,220,564 89,515,555,921

- 18 -

CONG TY CO PHAN T ~P DOAN THEP TlEN LEN

G4A,Khu ph6 4, Phuong'TanHiep, Bao cao tai chinh hQ'p nhftt

Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho ky k~ toan til 01/07/20 17d~n 30/09/2017

10 . TAl SAN CO DJNH HUU HiNH

Nha cira, v~t kienMay moe, thi~t bi

Phuong tien v~n tai, Thi~t bi, dungC1,l Hi san c6 dinhCi}ng

trUc truyen dftn quan ly khac

VND VND VND VND VND VND

NGUYENGIA

se duodftu nam 152,778,677,313 140,503,548,952 68,342,I99,936 1,099,073,395 328,870,503 363,052,370,099

Mua trong narn 1,049,392,534 2,404,575,455 3,453,967,989

D.1unr xaydungCO' ban hoan thanh

Tang khac

Chuyen sang bftt d('>ngsan d.1uill

Thanh ly, nhuong ban (2,377,371,834) (2,377,371,834)

Giarn khac

se duocu6i nam 153,828,069,847 140,503,548,952 68,369,403,557 1,099,073,395 328,870,503 364,128,966,254

GIA TRJ HAO MON LOY KE

s6 duodftu nam 47,525,491,075 67,659,409,645 41,743,043,863 787,837,341 306,120,491 158,021,902,415

Trich khau hao 4,275,166,370 6,719,156,980 5,395,863,073 80,517,150 9,750,017 16,480,453,590

Tang khac

Chuyen sang bfrt d('>ngsan d.1utu

Thanh ly, nhuong ban (2,306,757,093) (2,306,757,093)

Giam khac

s6 duocu6i nam 51,800,657,445 74,378,566,625 44,832,149,843 868,354,491 315,870,508 172,195,598,912

GIA TRJ CON L~I

s6 duodftu nam 105,253,186,238 72,844,139,307 26,599,156,073 311,236,054 22,750,012 205,030,467,684

s6 dir cuoi nam 102,027,412,402 66,124,982,327 23,537,253,714 230,718,904 12,999,995 191,933,367,342

- 19 -

C6NGTyc6PHANT~PDOANTHtPTItNLEN

G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, TinhDong Nai

11 . TAl SAN CO D!NH VO HiNH

Bao cao tai chinh hop nh§t

Cho ky k~ toan tir 01/07/2017 d~n 30109/2017

NGUYEN GIA

SB duod~u kyMua sam moi

Thanh Iy, nhuong ban

SB duocuBi I<yGIA TR! HAO MON LUY KE

SB duod~u I<y

Trich khau hao

Thanh Iy, nhuong ban

SB duocuBi narn

GIA TR! CON L~I

SB duod~u I<ySB duocuBi ky

Gia tr] quyen sudung d~t

VND

130,031,806,720

130,031,806,720

7,897,558,605

774,730,440

8,672,289,045

122,134,248,115

121,359,517,675

Phfin rnern may

tinhCQng

VNDVND VND

83,500,000

1,045,60 I ,000

130,115,306,720

1,045,601,000

1,129,101,000 131,160,907,720

83,500,000

204,666,804

7,981,058,605

979,397,244

288,166,804 8,960,455,849

122,134,248,115

122,200,451,871840,934,196

12 . BAT DONG SAN DAu TV IGia tri quyen su

Nha Co so ha tang CQngdung d~t \.,

VND VND VND VNO

NGUYEN GIA

SB duod~u kyD§u tu XDCB hoan thanh 10,783,345,700 8,125,242,617 7,096,445,938 - 26,005,034,255

SB duocuBi ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255

GIA TR! HAO MON LUY KESB duod~u kyTrich khau hao

SB duocuBi kyGIA TR! CON L~I

SB du d~u kySB duocuBi ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255

- 20-

C6NGTyc6PHANT~PDOANTHtPTItNLtN

G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai

BaD cao tai chinh hop nh§t

Cho ky k~ toan nr01/07/20 17 d~n30109/2017

13 . PHAI TRA NGUOI BAN

30109/2017 01101/2017

a. Cac khoan phai trii ngu'iri ban

VND

90,540,642,656

VND

97,990,357,951

c. Phai trii ngU'(ri ban la cac ben lien quan(chi ti~t tai thuyet minh sa34) 8,945,523,420 5,774,893,249

99,486,166,076 103,765,251,200

14 .CHIPHIPHAITRA

30109/2017 01101/2017

VND VND

a. Ng~n han 5,481,460,698 1,187,782,860Phai tra lai yay 1,500,000,000 1,164,446,658Cac khoan khac 3,981,460,698 23,336,202

b. Dal han

Phai tra, phai nQP khac

~5,481,460,698 1,187,782,860 s

/

15 . PHAI TRA KHAc r30109/2017 01101/2017

VND VND\~

a. Ng~n han 5,978,530,914 2,585,591,103,,

Kinh phi cong dean 290,344,238 292,819,112

Bao hiern xa hQi 49,970,027 1,942,279

Bao hiem y t~ 87,458,770 1,023,460

Bao hiernth:h nghiep 26,163,220

C6 nrc, Ioi nhuan phai tra 9,732,027 1,459,269,275

Ole khoan phai tra, phai nQP khac 5,514,862,632 830,536,977b. Dl\i han 147,300,000 155,800,000

Nhan ky quy, ky circe dai han 147,300,000 155,800,000

6,125,830,914 2,741,391,103

- 21 -

CONG TY CO PHAN T~P DOAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh Dong Nai

Bao cao tai chinh hop nhlh

Cho ky ketoan nr 01/07/2017 d€n 30109/2017

16 . THUE VA cAc KHOA.N PHA.I NOP NHA xtroc

VND

S6 phai ni)p diu namS6 phai nop trong S6 dii thuc ni)p trong

nam nam

VND VND VND

150,723,617 204,131,850,695 204,282,574,312

2,646,353,512 2,646,353,512

37,747,583,678 68,813,421,795 66,332,002,352

117,711,307 4,426,824,234 4,414,573,138

133,107,933 133,107,933

38,016,018,602 280,151,558,169 277,808,611,247

S6 phai thu cU6i

namS6 phai nop cU6inamS6 phai thu diu nam

VND VNDThu€ Gia trj gia tang

Thu€ Xwit khau, Nh~p khfru

Thu€ Thu nhap doanh nghiep

Thu€ Thu nhap ca nhan

Cac loai thu€ khac

21,57940,229,003,121

129,940,824

21,579 40,358,943,945

Quyet toan thu€ cua Cong ty se chiu sir kiem tra cua co quan thue. Do viec ap dung luat va cac qui dinh v€thu€ d6i voi nhieu loai giao dich khac nhau co th€ duoc giai thich thea nhieueach khac nhau, s6 thu€ duoc trinh bay tren Bao cao tai chinh co th~ bi thay d6i thea quyet dinh cua co quan thu€.

17. VAYVAN<)THUETAICHINH

0110112017 Trong nam 30/09/2017sfi co

Tang Giam Gia trjS6 coGia trj

kha nang trang khil nang tra nQ'VND VND VND VND VND VND

3. Yay ng~n h~n

Yay Ngan hang 880,323,169,345 880,323,169,345 2,977,375,532,211 2,665,623,797,467 1,192,074,904,089 1,192,074,904,089Yay cac t6 chu'Cva ca nhan khac 29,337,133,742 29,337,133,742 35,063,014,638 57,414,804,731 6,985,343,649 6,985,343,649

909,660,303,087 909,660,303,087 3,012,438,546,849 2,723,038,602,198 1,199,060,247,738 1,199,060,247,738

- 22 -

CONG TV CO PHAN T~P DOAN THEP TlEN LEN

G4A, Khu pho 4, Phuong'Tan Hi~p, Bao cao tai chinh hop nhfitThanh ~h6 Bien Hoa, Tinh Dong Nai Cho ky k~ toan ttl01/0712017d~n 30109/2017

18 . VON CHiJ s6Hl}"U

a) Bang dai chi~u bi~n dQng cua van chu sO-hfru

V6n dllu nr cua Chu Th?ng dir v6n c6 csphieu quyQuy dllu tir phat Lei nhuan chua phan Loi ich c6 dong

Conasohiru phlln trien ph6i khong ki~m soat • to

VND VND VND VND VND VND VND

NAM 2016

T~i ngay 0110112016 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 (83,008,033,868) 12,722,594,265 840,467,167,382

Tiing v6n trong kYLai/16 trong ky 331,531,437,562 7,916,331,177 339,447,768,739Phan ph6i loi nhuan

Chi tra c6 nrc ky tnroc

Mua c6 phieu quy

T~i ngay 30/09/2016 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 248,523,403,694 20,638,925,442 1,179,914,936,121

NAM 2017

T~i ngay 0110112017 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 373,898,475,504 25,187,096,213 1,309,838,178,702

Tang v6n trong ky

Lai/16 trong ky 249,960,010,673 4,640,847,609 254,600,858,282Phan ph6i loi nhuan

Chi tra c6 nrc kY truce (83,185,564,000) (2,173,209,582) (85,358,773,582)Mua c6 phieu quy

T~i ngay 30/09/2017 846,455,640,000 21,743,395,153 (8,993,360,790) 51,546,932,622 540,672,922,177 27,654,734,240 1,479,080,263,402

b) Chi ti~t van d§u tu cua chii sO-hfru

Cu6i kY TY I~ Dllu ky Tyl~

VND (%) VND (%)V6n g6p cua Ong Nguy€n M<;lnhHa 165,254,400,000 19.52% 156,789,400,000 18.52%V6n g6p cua Ba Ph<;lmThj H6ng 95,898,420,000 11.33% 95,898,420,000 11.33%V6n gop cua Ong Nguy€n Van Quang 79,792,900,000 9.43% 79,792,900,000 9.43%V6n gop cua d6ituqng khac 496,516,559,210 58.66% 504,981,559,210 59.66%c6 phi~u quy 8,993,360,790 1.06% 8,993,360,790 1.06%

846,455,640,000 100.00% 846,455,640,000 100.00%

- 23-

C6NGTYCOPHANT~PDOANTHtPT~NLIN

G4A, Khu ph6 4, Phuong'Tan Hi~p,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhfit

Cho ky kS toan til' 01/07/2017 dSn30109/2017

c) Cac giao djch v~ v6n v6'i cac chuSO'hfru va phan ph6i c6 nrc, chia IQ'inhugn

re 01/01/2017 d@n Til' 01/0112016 dSn30109/2017 30109/2016

VND VND

V6n d~u tu cua chuSo' huu 846,455,640,000 846,455,640,000- V6n gop dduky 846,455,640,000 846,455,640,000- V6n gop tang trongkj;

- V6n gop giam trongkj;

- V6n gop cuoikj; 846,455,640,000 846,455,640,000C6 tire, loi nhuan da:chia 83,185,564,000

d) c6 phieu

30109/2017 01/01/2017

S6 luong c6phieu dang ky phat hanh 84,645,564 84,645,564S6 luong c6 phieu da:ban ra cong chung 84,645,564 84,645,564- c6 phieu ph6 thong 84,645,564 84,645,564S6 IUQngc6phieu duoc mua lai 1,460,000 1,460,000- cd phieu phd thong 1,460,000 1,460,000S6 luong c6phieu dang luu hanh 83,185,564 83,185,564- c6 phieu ph6 thong 83,185,564 83,185,564 ~Menh gia c6 phieu da: luu hanh (VND) 10,000 10,000

:J

').e) Cac quy cfing ty I

30109/2017 0110112017)(,

VND VND .1Quy (t~u tll' phat tri~n 51,546,932,622 51,546,932,622

;.11:::

51,546,932,622 51,546,932,622

19 , cAc KHoAN Ml)C NGoAI BANG CAN DOT Kt TO AN

30109/2017 01/01/2017

c. Ngo~i t~ cac lo~i

D6ng Dollar My (USD) 520,300.90 721,529,06D6ng Euro (EUR) 100.00 100.00

20 .T6NGDOANHTHUBANHANGVACUNGCApD~HVl)

Til' 01/07/2017 dSn Til: 01/07/2016 dSn30109/2017 30109/2016

VND VNDa. Doanh thu

Doanh thu ban thanh ph§m 176,219,459,922 64,735,928,758Doanh thu ban hang hoa 934,009,763,494 895,057,995,493Doanh thu cung dp dich vI,! 2,286,751,231 3, I05,926,725

1,112,515,974,647 962,899,850,976

b. Doanh thu a6i v6'i cac ben Iiell quan (chi ti~t t~i thuy~t minh s634)

- 24-

CONG TY CO PHAN T ~P f>oAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p, Bao cao tai chinh hop nhat

Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho ky k~ toan tir 01/07/20 17 d~n30109/2017

21 · cAc KHOAN GIAM TRU' DOANH THU

re 01/07/2017 d~n Ttl' 01/07/20 16 d~n30109/2017 30109/2016

VND VNDGiam gia hang ban

Hang ban bi tra lai 616,581,654 428,225,841

616,581,654 428,225,841

22 · GIA VON HANG BAN

re 01/07/2017 dSn Ttl' 01/07/2016 d~n30109/2017 30109/2016

VND VNDGia vAncua thanh pham da ban 165,541,892,379 61,023,769,352Gia von cua hang h6a da ban 796,870,011,321 767,850,899,825Gia v6n cua dichYI,l da eung e§p 3,127,291,295 2,440,626,928

965,539,194,994 831,315,296,105

-l23 · DOANH THU HO~TD(>NG TAl CHiNH 'l

Ttl' 01/07/2017 dSn Tu 01107/2016 dSn .-,

30109/2017.

30109/2016 }

VND VNDLai tien gui, lai eho yay v6n 351,337,184 504,981,775Chiet khau thanh roan, lai ban hang tra cham 91,359,982 ;:;

Lai nr thanh Iy cac khoan d§u ttr ngan han, dai han 669,180,533 191,516,320C6 nrc, loi nhuan duoc ehia 240,428,800Lai chenh lech ty gia phat sinh trongky 326,063,093 376,441,586Doanh thu hoat dong tai chinh khac 338,63 1,203 48,354,326

1,776,571,995 1,361,722,807

24 · CHI PHi TAl cHiNH

re 01/07/2017 dSn re 01/07/2016 dSn30109/2017 30109/2016

VND VNDLai tien Yay 23,999,269,530 18,423,686,086ChiSt kh§u thanh toan, lai mua hang tra eh~m 251,030,348LiSdo thanh Iy cae khoan d§u tu ng~n h?n, dai h?n 35,014,997LiSehenh I~eh ty gia phat sinh trong ky 85,807,773 82,763,957Hoan nMp/D\I' phong giam gia cae khoan d§u tu (76,428,725) (319,438,920)

24,259,678,926 18,222,026,120

- 25-

CONG TY CO PHAN T ~P f)OAN THEP TlEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien H6a, TinhDong Nai

Bao cao tai chinh hop nhftt

Cho ky k~ toan tu01107/20 17 d~n 30109/2017

25 ,THU NH~P KHAcTu 01/07/2017 d@n re01/07/2016 d@n

30109/2017 30109/2016

VND VNDThu nhap khac 687,691,605 1,539,754,317

687,691,605 1,539,754,317

26 . CHI PHi KHAc

ro 01107/20 17 d~n re 01/07/2016 d~n30109/2017 30109/2016

VND VNDCac khoan bi phat 4,261,714,419

Chi phi khac 213,347,014 300,560,944

4,475,061,433 300,560,944

27 . CHI PHi BAN HANG vA CHI PHi QUAN LY DOANH NGHl~P

re 01/07/20 17 d~n Ttr 01/07/2016 d~n30109/2017 30109/2016 1

VND VND -..J

a. Chi phi ban hang 18,951,397,159 12,304,178,204 '1Chi phi nguyen lieu, v~t lieu, d6 dung 564,298,589 611,947,953 !Chi phi nhan cong 3,594,527,883 4,033,588,405 [.

Chi phi khau hao tai sanc6 dinh 1,015,823,813 1,223,340,454 -r.Chi phi dich VI,! mua ngoai 8,775,999,172 1,020,969,507 -;;

Chi phi khac bang tien 5,000,747,702 5,414,331,885

b. Chi phi quan Iy doanh nghi~p 12,134,630,917 8,301,214,329

Chi phi nguyenlieu, v~t lieu, d6 dung 182,133,044 115,360,041

Chi phi nhan cong 6,770,669,241 4,535,310,587

Chi phi khau hao tai san c6dinh 2,521,544,162 1,372,464,708

Thu~, phi, I~phi 13,148,700

Hoan nhap/Chi phi du phong 262,144,946

Chi phi dich VI,! mua ngoai 1,856,027 ,543 1,032,880,182

Chi phi khac bang tien 804,256,927 969,905,165

31,086,028,076 20,605,392,533

28 . CHI PHi SAN XuAT KINH DOANH THEO YEU TO

Hoat d9ng cua cong ty chu y~u la heat d9ng tlnrong mai, vi v~y Cong ty khong thuyet minh chi phi san xu§t kinhdoanh theo y~u t6, do dil thuyet minh cac y~u t6 cua chi phi ban hang va chi phi quanIy doanh nghi~p t\ji Thuy~t minhs627

- 26-

CONG TY CO PHAN T~P f)oAN THEP TIEN LEN

G4A, Khu ph6 4,Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai

29 . THUE THU NH~P DOANH NGHI~P

Thu~ thu nh~p doanh nghi~p hi~nhanh

Chi phi thu~ Thu nhap doanh nghiep tinh tren thu nhap chju thuenam hien hanh

Chi phi thu~ thu nh~p doanh nghi~p hi~nhanh

Bao cao tili chinh hop nhat

Cho ky k~ toan nr01/07/20 17d~n 30/09/2017

ro 01107/20 17 d~n30109/2017

VND

20,340,580,400

20,340,580,400

Tel'01/07/2016 d€n30109/2016

VND

17,879,742,494

17,879,742,494

30 . LAI CO BAN/LAI SUY GIAM TREN CO PHIEU

Viec tinh toan liii co ban tren c6 phieu co the phan ph6i cho cac c6 dongsa htru c6 phan ph6 thong cua Congty duocthuc hien duatren cac s6 li~u sau :

L9'i nhuan sau thue cua c6 dong cong ty me

L9'i nhuan phan b6 cho c6phieu ph6 thong

C6 phieu ph6 thong luu hanh binh quan trong nam

Lai co' ban tren c6 phi~u

31 . CONG cu TAl CHiNH

Cac loai cong cu tal chinh ciia Cong ty

Tel'01/07/2017 d€n30109/2017

VND

71,175,652,337

71,175,652,337

83,185,564

30/09/2017

Gia tri s6 k€ toan

Ttl' 01/07/2016 d@n30/09/2016

VND

77,132,234,528

77,132,234,528

83,185,564

856 927

01/01/2017

TA1

Gia g6c 0\1' phongVND VND

Hi san tili chinhTi€n va cac khoantU'ang duang ti€n

Phai thu khach hang,phai thu khac

Phai thu v€ cho vayng~n h\ln

D~u tu ng~n h\ln

146,399,718,287

394,230,611,395 (3,840,402, 109)

14,620,000,000

8,694,135,279 (1,952,095,193 )

563,944,464,961 (5,792,497,302)

NQ'phai tra tili chinh

Yay va n9'

Phai tra nguai ban, phai tra khac

Chi phi phai tra

- 27 -

VNO VNDGia g6c

85,175,085,583

238,358,957,400

10,620,000,000

17,202,950,886

351,356,993,869

0\1' phong

(2,839,292,731 )

(6,233,685,861 )

(9,072,978,592)

30/09/2017

Gia tri s6 k@toan

01/01/2017

VNO

1,199,060,247,738

105,611,996,990

5,481,460,698

1,310,153,705,426

VND

909,660,303,087

106,506,642,303

1,187,782,860

1,017,354,728,250

CONG TY CO PHAN T~P f)OAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhat

Cho ky k€ toan tir 01/07/2017 d€n 30109/2017

Thong tu 210/2009/TT-BTC va cac quy djnh hien hanhyeu cau trinh bay Bao cao tai chinh va thuyet rninh thong tind6i voi cong cu taichinh nhung khong duara cac huang d~ntuong duong cho viec danh gia vaghi nhan gia trih9V lycua cac taisan tai chinh va no phai tra taichinh, ngoai tnr cac khoantrich I~p du phong no phaithu kh6 doi va duphong giam gia cac khoano§u nr chtrng khoanoa duoc neu chi tiet tai cac Thuyet minh lien quan. Vivay, Cong tychua danh gia giatrj hop Iy cua taisan tai chinh va nO'phai tra tai chinh t~i ngay k€t thuc nien 09 ke toan.

Quan ly riJi ro tai chinh

Rili ro tai chinh cila Cong ty bao g6m rui ro thi tmang, rui ro tin dvng va rui ro thanh khoim. Cong ty da xay dV'ng h~th6ng ki€m soat nh&m dam baoSl,.f can b&nga mu'c h9V Iy giU'a chi phi rili ro phat sinh va chi phi quan Iy rui1'0. BanGiam d6c Congty c6 trach nhi~m theo doi quy trinh quan Iy rui ro o€ dam bao sv· can b&ng hqp Iy giUa rui ro va ki€msoat rui roo

Rlii ro til i ("rim g

Ho~t d9ng kinh doanh cua Cong ty se chu yeu chiu rui ro khi c6 sv· thay d6i v€ gia,tY gia h6i doai va lai sw1t.

Rui ru v€ gia:

Cong ty chiu rui ro v€ gia cua cac cong cv v6n phat sinh ttl' cac khoan d§u tu c6 phi€u ng~n Iwn va dai h~n do tfnhkhong ch~c ch~n v€ gia tuang lai cua c6 phieu d§u tu·. Cac khoan d§u tu c6 phi€u dai h~n duO'c n~m giD'vai m\lC dichchien luO'c lau dai, t~i thai diSm k€t thuc nam tai chinh Cong ty chua co k€ ho~ch ban cac khoim d§u tunay,

Rui ro v€ ty gia h6i doai:

Cong ty chiu rui ro v€ ty gia do gia tri hqp Iy cua cac lu6ng ti€n trong tuong lai cua m9t cong cv tai chinh se bi€nd9ngtheo nhU'ng thay d6i cua ty gia ngo~i t~ khi cac khoan vay, doanh thu va chi phi cua Cong ty duO'c th\l'Chi~n b&ng dm)vi tiSn t~ khac voi d6ng Vi~t Nam.

Rui ro v€ lai su~t:

Cong ty chiu rui ro v€ lai su~t do gia tri hqp Iy cua cac lu6ng ti€n trong tuong lai cua m9t congC\l tai chinh se bi€nd9ng theo nhiIng thay dbi cua lai su~t thi tmang khi Congty co phat sinh cac khoim ti€n gui co ho~c khong c6 ky h~n,cac khoan vay va nO'chiu lai su~t tM n6i, Cong ty quanIy rui ro lai su~t b&ng cach phan tich tinh hinh c~nh tranh trenthi twang dS co duO'c cac lai su~t co 19'ichom\lc dich Clla Cong ty,

Rili ro lin d{lIlg

Rili ro tin dVng la rui ro ma m9t ben tham gia trong m9t cong cv tai chinh ho~c hqp d6ng khong co kM nangth\lc hi~nduO'c nghTa vv cila mlnh d§n d€n t6n th~t v€ tai chinh cho Cong ty, Cong ty co cac rili ro tin dvng ttl'ho~t d9ng d9ngsan xu~t kinh doanh (chu y€u d6i voi cac khoan phai thu khach hang) va ho~t d9ng tai chinh (bao g6m ti€n gU'inganhang, cho vay va cac cong cv tai chinh khac).

Tel'l namtra xuong

Tren 1 namd€n 5 nam Tren 5 nam C9ng

VND VND VND VNDT~i 30/09/2017Ti€n va cac khoantuO'ng duong ti€nPhai thu khach hang,pMi thu khacPhai thu v€ cho vayng~n h~nD§u tu ng~n h~n

146,399,718,287 146,399,718,287

390,379,609,286 10,600,000 390,390,209,286

14,620,000,000 14,620,000,000

6,742,040,086 6,742,040,086

558,141,367,659 10,600,000 558,151,967,659

- 28 -

eONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'TanHi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nh§t

Cho ky k~ to an tu01/07/20 17 d~n 30109/2017

T~i 0110112017Ti~n va cac khoannrong duong ti~nPhai thu khach hang,phai thu khac

Phai thu v~ cho vayng~n han

D§u tu ngan han

D§u tu dai han

Riii fO thanh kiloi'm

85,175,085,583 85,175,085,583

235,509,064,669 10,600,000 235,519,664,669

10,620,000,000 10,620,000,000

10,969,265,025 10,969,265,025

342,273,415,277 10,600,000 342,284,015,277

Rui ro thanh khoan la rui ro C6ng ty gap kh6 khan khi thuc hien cac nghTa vu tai chtnh do thieu von. Rui ro thanhkhoan cuaC6ng ty chu yeu phatsinh nr viec cac tai san taichinh va no phai tra taichinh c6 cac thai diem dao hankhac nhau.

Thai han thanh toancua cac khoan no phai tra tai chlnh dua tren cac khoanthanh to an d\I ki~n thea hqp d6ng (trencosadong ti~n cua cac khoan g6c) nhu sau:

T~i 30/09/2017Yay va n9'

Phai tra nguai ban,phai tra khac

Chi phi phai tra

T~i 01/0112017Yay va n9'

Phai tra nguai ban,phai tra khac

Chi phi phai tra

n'l namtra xu6ng

Tren 1 namd~n 5 nam Tren 5 nam Con<>

VND VND

1,199,060,247,738

105,611,996,990 ~

~5,481,460,698

1,310,153,705,426P/~~

909,660,303,087

106,506,642,303

1,187,782,860

1,017,354,728,250

VND VND

I, I99,060,247,738

105,464,696,990 147,300,000

5,481,460,698

1,310,006,405,426 147,300,000

909,660,303,087

106,350,842,303 155,800,000

1,187,782,860

1,017,198,928,250 155,800,000

C6ng ty cho r~ng mtrc do t~p trung rui ro d6i v6'i vi~c tra nQ'la th§p, C6ng ty c6 kha nang thanh toan cae khoan IlQcl~1l

h\ln tLrdong ti~n tu' hO\lt dong kinh doanh va ti~n thutU cac tai san tai chinh dao h\ln,

32 . NHONG Slj KIl):N PHAT SINH SAU NGAy KET THUe KY KE ToAN NAM

K.h6ng c6S\l' ki~n trQng y~u nElOxay ra sau ngay k~t thlic ky k~ toan doi hoi du9'c di~u chinh hay c6ng b6 tren Bao caotai chinh nay,

33 . BAo eAo BO PH~N

HO\lt dong kinh doanh cac san phftm thep chi~m tren90% ty trQng toan bo hO\lt dong cua C6ngty va chu y~u di@nratren Ianh th6 Vi~t Nam, do d6 C6ng ty kh6ng I~p bao cao bo ph~n thea IInhVl,I'C kinh doanh va khuV\l'C dia Iy,

- 29-

C6NGTyc6PHANT~PDOANTHtPTItNLtN

G4A, Khu ph6 4, Phuong'TanHiep,Thanh ph6 Sien Hoa, Tinh Dong Nai

Bao cao tai chinh hop nh§t

Cho ky k€ toan tir 01107/2017 d€n 30109/2017

34 , NGHltp V{) vA so ntr vot cAc BtN LItN QUAN

Trangnam: C6ngts: co giao dich voi cac ben lien guan nhu sau:

Tu 01107/2017 d§n TuOl/07/2016 d€nM6i quan h~ 30109/2017 30109/2016

Doanh thu ban hang, cung dp djchVI}

Cong ty C6 phan Thep sic Nam Cong ty lien k€t 138,620,757,244 81,223,015,228

Mua v~t tu, hang hoa, djchVI}

Cong ty C6 phdnThep sic Nam Cong ty lien k€t 54,744,863,701 50,923,357,323

s6 du val cac ben lien guan tai ngaykit thuckV k€ todn:

M6i quan h~ 30109/2017 01/0112017

Phai thu ti~n hang

Cong ty C6 ph~nThep sic Nam C6ng ty lien k€t 85,738,817,065 66,881,519,384

Tra trunc cho ngu'(ri ban

C6ng ty C6 phan Thep sic Nam C6ng ty lien k€t 6,687,724,226

~Phai thu khac ,

_..

C6ng ty C6 phan Thep sic Nam C6ng ty lien k€t'(

23,912,060J:

Phai tra ti~n hang....'i.1

C6ng ty C6 phanThep sic Nam C6ng ty lien k€t 8,945,523,420 5,774,893,249

Phai tra khac

C6ng ty C6 ph~n Thep slic Nam C6ng ty lien k€t 3,958,800Sa Ph~m Thj H6ng T6ng Giam d6c 3,088,946,357 1,451,236,775

Phai thu ti~n cho vay

C6ng ty C6 ph~n Thep slic Nam C6ng ty lien k€t 3,400,000,000

Ti~n vay phai tra

Ong Nguy~n M~nh Ha Chu tich HDQT 4,475,690,259 12,250,320,037Sa Ph~m Thj H6ng Tang Giam d6c 1,449,653,390 16,026,813,705

- 30 -

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tsi chinh hop nh§t

Cho ky k~ toan tu 0 I/07/20 17 d~n 30/09/2017

35 ,SO LlE;u SO SANH

S6 lieu 50 sanh tren Bang Can d6i k~ toan va cac thuyet minh nrong irng la 56 lieu cua Bao cao tai chinh cho narn tai

chinh k~t thuc ngay 31 thang 12 nam 2016 da duoc Congty TNHH Hang Ki€m toan AASC kiem toan, S6 lieu trenBao cao K~t qua hoat dQng kinh doanh, Bao cao luu chuyen ti~n t~ va cac thuyet minh tuong ung la 56 lieucua Baocao tai chinh choky k~ toan tir ngay 0110112016 d~n ngay 31112/2016,

f.c::::----

D6 Thj Kim Dung

Ngiroi I~p

D6ng Nai, ngay 20 thdng 10 nam 2017

Chu tich HQi d6ng quan trj

,!

/I

- 31 -