CONG TY CO PHAN TAp DoAN THEP TIEN LEN MST: 3 6 0 0 5 …tienlengroup.com.vn/upload/BCTC/2019/BCTCHNQ22019.pdf · CONG TY coPHAN T~P f)oANTHEP TIEN LEN G4A, Khu ph6 4, Phuong'I'an

r~'~'~'~'~'~'~'~'~'~'~'~'~'~'~'~'~'~'~'~'~'~'~-~-~-~-~-,

I CONG TY CO PHAN TAp DoAN THEP TIEN LEN I, . ,! MST: 3 6 0 0 5 1 2 8 3 0 !! ----------//---------- !, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,I BAo cAo TAl CHINH HOP NHAT I, .,I Quy 2 Dam 2019 II i, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, __,! G4A Khu phB 4, Phuong Tan Hi~p, Thanh phB Bien lIoa, Tinh DAngNai ;,.~-~-~-~-~-~.~-~-~-~-~-~-~-~-~-~.~.~.~-~-~-~_~_~_~_~_~~J

CONG TYcoPHAN T~P f)oANTHEP TIEN LEN

G4A, Khu ph6 4, Phuong'I'an Hiep,Thanh ph6 Bien Hoa, Tinh DAng Nai

NQIDUNG

BAo cAo TAl CHiNH H<}PNHAT QUY2/2019

Trang

Bao cao cua Ban TAng Giam d6c

Bang cfut d6i k~toan hQ'Pnhdt

Bao caok~t quahoatdQng kinh doanhhQ'Pnhdt

Bao caohru chuyen tien te hQ'Pnhdt

Thuyet minh bao cao tai chinh hQ'Pnhdt

Giai trinh chenhlech s6 lieu trenbao caok~t quahoatdQng kinh doanhhQ'Pnhdtquy2 nam2019 va cungky nam tnroc

02-03

04-05

06

07-08

09-31

32-33

- 1 -

CONG TY CO PHAN T!P DoAN 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 ill01/04/20 19 d~n30/06/2019

BAo eAo eVA BAN TONG GIAM DOC

Ban T6ng Giarn d6e Cong ty C6 ph§n T~p doan Thep Ti~n Len (sau day goi tit la "Cong ty") trinh bay Baocao ella minh

va Bao cao tai chinh hop nhAt ella Cong ty eho nam tai chinh k~t thuc ngay 30 thang 06 nam 2019.

CONGTY

Cong ty C6 phan T~p doan Thep Ti~n Lenducc chuyen d6iillCong TNHH Ti~n Len co clnmg nhan dang ky kinh doanhs6 4702000255 cap ngay 22 thang 11 nam 2001 thanh cong ty e6 phan; hoat dQng theo GiAy clumg uhan dangky doanhnghiep cong ty e6 phan s6 3600512830 dangky l§n ddu ngay 18 thang 08 nam 2009, dangky thay d6i IAntlnr 10 ngay 18

thang 08 nam 2018 doSaK~ hoach va Ddu nr Tinh D6ng Nai cap.

Tru sa ella Cong ty t~i: G4A, Khu ph6 4, PhuOng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

H(H DONG QUAN TRJ, BAN TONG GIAM DOC vA BAN KIEM SOAT

Cae thanh vien ella HQi d6ng Quantri trong nam va ~i ngay I~p Mo eao nay bao g6m:

ang Nguy@nM~nh Ha CM tieh

ang Nguy@nVan Quang Oy vien

Ba Ph~m Thi H6ng Oy vien

ang Duang Quang Binh Oy vien

ang D~ng TuAn D~i Oyvien

Cae tMnh vien ella Ban T6ng Giam d6e dll di~u Mnh Cong ty trong nam va t;,lingay I~p bao eao nay baog6m:

Ba Ph;,lmThi H6ng T6ng Giam d6e

ang Nguy@nVan Quang Ph6 T6ng Giam d6e

ang Duang Quang Binh Ph6 T6ng Giam d6e

Ba Dao Thi Kim Loan K~ toan truang

Cae thanh vien ella Ban Ki6m soat bao g6m:

Ba Le Thi H6ng Li@u

Ba Cao Thi Hoai Thu

Ba Nguy@nThi Tam

Troang ban

Thanh vien

Thanh vien

CONG BO TRAcH NHI~M CVA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHiNH HQP NHAT

Ban T6ng Giam d6e Cong ty ehiu traeh nhi~m v~ vi~e I~p Bao cao tai ehinh hqp nhAt phan anh trung thl,fe, hqpIy tinh hinh

hO;,ltdQng, k~t qua hO;,ltdQng kinh doanh va tinh hinh luu ehuy6n ti~n t~ ella Cong ty trong nam. Trong qua trinh I~p Bao

eao tai ehinh hqp nhAt, Ban T6ng Giam d6e Cong ty cam k~t dll tuan tM cae yeu cAu sau:

Xay dl,fllgva duy tri ki6m soat nQi bQ rna Ban T6ng Giam d6e va Ban quan tri Cong ty xae djnh Ia dn thi~t d6 dam

bao eho vi~e I~p va trinh bay Bao cao tai ehinh hqp nhAt khong con sai s6t trQng y~u do gian I~n ho~e do nhdm I~n;

Ll,faehQn cae ehinh saeh k~ toan thieh hqp va ap dVng cae ehinh saeh nay mQt each nhAt quan;

- 2 -

CONG TY CO PH AN T~P DoAN THEP TIEN LEN

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

Bao cao tai chinh hQ'Pnhat

Cho ky k~ toan til 01/04/20 19 d~n30106/2019

Dua ra cac danh gia va du doan hQ'Ply va tMn trong;

Neu r5 cac chuan muc k~ toan dtroc ap dung co diroc tudn thu hay khong, co nhtrng ap dung sai lechtrongy~u d~n

mire dn phai cong b6 va giai thich trong Bao cao tai ehinh hQ'Pnh~t hay khong;

L~p va trinh bay cac Bao cao tai chinh hQ'Pnhat tren cosa tuan thu cac Chuan rrurc k~ toan, Ch~ dQ k~ toan doanh

nghiep Viet Nam va cac quy dinh hien hanh co lien quan d~n vi~c l~p va trinh bay Baa cao tai chinhhQ'Pnhat;

L~p cac Baa cao tai ehinh hQ'Pnh~t dua treneasaho?t dQng kinh doanh lien tve, trir tnrOng hQ'Pkhong th~ eho rAngCong ty se ti~p tve ho?t dQng kinh doanh.

Ban T6ng Giam d6e Cong ty dam bao ring eac s6 k~ toan duqe luu gift d~ phananh tinh hinh tai ehinh ella Cong ty, vaimue dQtrung th\lc, hQ'Ply t?i b~t cu thai di~m nao va dam bao r~ng Baa eao tai ehinh hQ'Pnh~t tuan tMcae quy dinh hi~n

hanh eua Nha nuae. Dbng thai co trach nhi~m trong vi~e baa dam an toan tai san eua Cong ty va th\le hi~ncae bi~n phapthich hQ'Pd~ ngan eh~, phat hi~n cae hanh vi gian l~ va cae vi ph?m khae.

Ban T6ng Giam d6e Cong ty cam k~t ring Bao cao tai ehinh hQ'Pnh~t da phan anh trung th\le va hQ'Ply tinhhinh tai ehinh

eua Cong ty t?i thai di~m ngay 30 thang 06 nam 2019, k~t qua ho?t dQng kinh doanh va tinh hinh luu ehuy~n ti~n t~ eho ky

k~ toan k~t thue eimg ngay, phil hQ'P vai ChuAnm\le, Ch~ dQ k~ toan doanh nghi~p Vi~t Nam theo dung thongtu

200/20 14/TT/BTC ngay 22/12/2014 eua BQ tai ehinh va tuan thu cae quy dinh hi~n hanh co lien quan d~n vi~e I~p va trinhbay Bao cao tai chinh hQ'Pnhk

Cam k@tkhac

Ban T6ng Gillm d6e cam k~t rAng Cong ty khong vi ph?ro nghiaV\I eong b6 thong tin theo quy dinh t?i Thongtu s6

I55/2015/TT-BTC ngay 06 thang 10 nam 2015 eua BQ Hi ehinh huang dfrn v~ vi~e eong b6 thong tin tren thj truOngchUng khoan.

Nguy~n M~nh Ha

CM tjeh HQi dbng qulin trj

D6ng Nai, ngay25 thimg 07 nam 2019

- 3-

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

G4A, Khu ph6 4, Phuong'I'an Hi~p, Bao cao ti'li chinh hop nhM

Thanh I2h6Bien Hoa, Tinh D6n~ Nai Cho ki k~ toan nr01/04/20 19 d~n30106/2019

BANG CAN DOl KE ToAN H<}P NHATT~i ngay 30 thang 06 nam 2019

MilTAl sAN

Thuy~t 30/06/2019 0110112019~ minh VND VNDso -

TAl SAN NGAN H~N?J

100 A. 2,673,504,955,708 2,233,854,634,234~

110 I. Ti~n va cac khoannrong duong ti~n 3 77,786,869,858 88,540,924,481 p

111 1. Ti~n 22,334,990,527 31,074,285,710 )0,..I

112 2. Cac khoan nrong duong ti~n 55,451,879,331 57,466,638,771 E1

120 II. 1 ' 4 11,102,957,143 10,157,883,853 ~Dau til tai chfnh ngan han -121 1. Chungkhoan kinh doanh 12,076,795,782 12,351,081,594122 2. D\Iphong giam gia chirngkhoan kinh doanh (3,903,838,639) (4,213,197,741)

, 123 3. DAunr nam giu d~n ngay daohan 2,930,000,000 2,020,000,000

130 III. Cac khoan phai thu ngAn han 491,048,898,397 586,769,588,747131 1. Phai thu ngAnhan cua khachhang 5 531,777,592,424 619,747,969,386132 2. Tra tnroc eho ngiroi ban ngin han 43,259,409,721 21,031,565,270136 6. Phai thu nginhan khac 6 14,031,815,414 13,099,719,794137 7. D\Iphong phai thu nginhan kh6 doi (98,019,919,162) (67,109,665,703)

140 IV. Hang t6n kbo 7 2,021,396,691,268 1,520,720,052,117141 1. Hang t6nkho 2,036,926,554,760 1,615,748,922,493149 2. D\Iphong giam gia hang t6n kho (15,529,863,492) (95,028,870,376)

150 V. Hi san ngAnhan khac 72,169,539,042 27,666,185,036151 1. Chi phi tra tnroc ngin han 8 699,858,425 442,925,750152 2. Thu~giatri gia tangducc khautrir 71,469,680,617 24,956,561,359153 3. Thu~va cae khoan khae phai thu Nha nuae 16 2,266,697,927

200 B. TAl sAN DAI H~N 610,326,724,732 612,729,611,549

210 I. Cac,kboan phai thu dai h~n 7,510,600,000 7,510,600,000216 6. Phai thu dai h~ khae 6 7,510,600,000 7,510,600,000

220 II. Hi san c6 djnh 352,955,648,779 363,219,518,973221 1. Hi san e6 djnh hfruhinh 10 240,120,828,070 247,377,946,842222 Nguyen gia 445,410,614,468 444,757,981,982223 Giatrj hao mODluy k~ (205,289,786,398) (197,380,035,140)227 3. Hi san e6 djnh voh1nh 11 112,834,820,709 115,841,572,131228 Nguyengia 131,160,907,720 131,160,907,720229 Giatrj hao mon luy k~ (18,326,087,011) (15,319,335,589)

230 III. Bft!dQngsan dAu hI' 12 24,065,057,435 24,711,716,375231 Nguyengia 26,005,034,255 26,005,034,255232 Giatrj hao mon luy k~ (1,939,976,820) (1,293,317,880)

240 IV. Hi san dO'dang dai h~n 9 23,819,472,445 17,090,148,006242 2. Chi phi xay d\Illg co ban do dang 23,819,472,445 17,090,148,006

250 IV. DAutil tai chinh dai h~n 4 200,231,163,705 198,342,116,830252 2. DAutu vao eongty lien k~t, lien doanh 200,231,163,705 198,342,116,830

260 V. Hi san dai h~n kbac 1,744,782,368 1,855,511,365261 1. Chi phi tratruac dai h~n 8 1,744,782,368 1,855,511,365270 TONG C<)NG TAl SAN 3,283,831,680,440 2,846,584,245,783

-4-

CONG TY coPHAN T"'_P DoAN THEP TIEN LENG4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hQ'Pnhit

Cho 11k€ toan nr01/04/2019 d€n 30/06/2019

BANG CAN nor KE ToAN HQI>NHATT,i ngay 30 thang 06 nam 2019

(ti@ptheo)

MilsA

Thuy@tminh

NGUONVON

300 A. NQ PHAI TRA.

310 I. NQ'ngin han

311 1. Phai tra nguoi ban nglin han 13

312 2. Ngiroi mua tra tien truce ngl\n han

313 3. Thu€ va cac khoan phai nQPNha mroc 16

314 4. PMi tra nguoilao dQng

315 5. Chi phi phai tranglin han 14

319 9. Phai tra ngan han khac 15

320 10. Yay va no thue taichinh ngan han 17

322 12. Quy khenthuong, phucIQ'i

330 II. NQ'dai han

337 7. PMi tra dai han khac 15

400 B. VON CHiT soHUu

410 I. VAn chu sO'huu

411 1. V6n gop cua chuso huu

411a - cdphiiu phd thong co quyen bieu quye:

4JJ b - cdphieu uu dlii

412 2. Thang dirv6n cll phArr

415 5. cephieuquy

418 8. Quy ddutu phat tri~n

421 11.LQ'inhu~n sau thu€ chua phan ph6i

LN chua phdn ph6i lilyki din cu6i IcY trU(Yc

LN chua phdn pMi IcY nay

429 13. LQ'iich cll dong khong ki~m soat

18

440 TONG CQNG NGUON VON

~o Th; Kim Loan

K€ toan tru6ng

Dil Thj Kim Dung

Nguai I~p

D6ng Nai, ngay 25 thimg 07 niim2019

- 5-

30/06/2019

VND

1,636,821,072,905

1,635,680,184,905

236,469,605,251

13,852,940,251

6,980,154,088

2,195,789,410

2,470,670,632

121,230,745,947

1,248,172,906,100

4,307,373,226

1,140,888,000

1,140,888,000

1,647,010,607,535

1,647,010,607,535

1,021,106,210,000

1,021,106,210,000

21,743,395,153

(8,993,360,790)

51,546,932,622

533,448,072,646

495,795,479,198

37,652,593,448

28,159,357,904

0110112019 ~VND ~

J

1,237,548,635,798 t-I.~1

1,236,402,547,79811

188,972,446,703

2,493,598,274 -'" --12,718,422,863

6,946,593,682

3,915,719,004

5,959,767,782

1,010,512,734,264

4,883,265,226

1,146,088,000

1,146,088,000

1,609,035,609,985

1,609,035,609,985

1,021,106,210,000

1,021,106,210,000

21,743,395,153

(8,993,360,790)

51,546,932,622

495,879,395,198

411,021,556,249

84,857,838,949

27,753,037,802

Nguy~n M,nh Ha

Chu tjch HQi d6ng qmin tri

CONG TY coPHAN T~P DOA.N THEP HEN LENG4A, Khu pho 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinhhep nhit

Cho ky k~ toan til 01104/2019 d~n30106/2019

BAo cAo KET QuAHO~T DQNG KINH DOANH HQP NHATTic 01104/2019 d~n 30/06/2019

~

k~Ke toan truemg

Mil sa CHiTIEU

01 1. Doanh thu ban hang va cung tipdjch V\l

02 2. Cac khoan giamtrir doanh thu

10 3. Doanh thu thulin ban hang va cung tipdjch V\I

11 4. Gia van hang ban

20 5. LQi nhu,n gQPv~ ban hang va cung tipdjch V\I

21 6. Doanh thu hoat dQngtai ehinh

22 7. Chi phi tai ehinh

23 Trangdo: Chi phi [iii vay

24 8. PhAn lili hoac 16trong cong ty lien doanh, lien k~t

25 9. Chi phi ban hang

26 10. Chi phi quanIy doanh nghiep

30 11. LQi nhu,n/(16) thulin tic hoat dQng kinh doanh

31 12. Thu nhap khac

32 13. Chi phi khac

40 14. LQi nhu,n khac

50 15. TAng IQinhu,n k~toan tnrac thu~

51 16. Chi phi thu~ thu nh~p doanh nghiep hien hanh52 17. Chi phi thu~ thu nh~p doanh nghiep hoan lai60 18. LQi nhu,n sau thu~ thu nh,p doanh nghi~p

61 19. LQi nhu,n sau thu~ cua c5 dong cua congty me

62 20. LQi nhu,n sau thu~ cna cAdong khong ki~m soat

70 21. Lai co ban tren c5 phi~u

Dil Thj Kim Dung

Nguai I~p

D6ng Nai, ngay 25 thang 07 nam 2019

Qu' 2

Thuy~tMinh

Til" 0110412019 den30/06/2019

Ti r 0110412018 den30/06/2018

VND VND

20

21

1,258,333,965,846 1,590,463,956,662

22

1,258,333,965,846 1,590,463,956,662

1,202,258,407,645 1,471,830,630,645

56,075,558,201 118,633,326,017

2,538,995,299 29,907,249,424

20,143,873,837 34,337,318,794

19,504,134,984 30,604,585,846

275,551,002 (26,011,500,029)

15,584,833,871 13,670,813,121

12,138,300,068 22,729,217,124

11,023,096,726 51,791,726,373

688,529,120 227,794,496

418,849,984 427,547,837

269,679,136 (199,753,341)

11,292,775,862 51,591,973,032

2,851,183,125 11,210,515,352

8,441,592,737 40,381,457,680

7,900,280,210

541,312,527

78

23

24

27

27

25

26

2929

30

- 6-

Loy k~ diu nam d~n culli kY

Tic 0110112019d~n Tic 01101/2018 d~n____ ::..;30:.;,./0.::..;6:::..;/2::..;0;.;:;1.::..;930/06/2018

VND VND

2,557,300,317,754 3,058,141,138,447

447,292,854 540,013,060

2,556,853,024,900 3,057,601,125,387

2,386,823,772,159 2,764,076,045,125

170,029,252,741 293,525,080,262

4,110,938,741 33,008,980,592

36,282,912,194 52,713,147,977

35,446,808,774 47,408,404,111

1,889,046,875 (22,645,404,371)

24,191,902,640 31,103,664,046

54,724,644,908 39,847,345,062

60,829,778,615 180,224,499,398

979,218,820 778,715,483

11,078,924,735 1,242,978,488

(10,099,705,915) (464,263,005)

50,730,072,700 179,760,236,393

11,359,462,965 38,030,223,433

39,370,609,735 141,730,012,960

139,365,931,009

2,364,081,951

1,523

NguySn M,nh Ha

Chu tieh HQid6ng quan trj

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu phb 4, Phtrong'Tan Hi~p,Thanh phb Bien Hoa, Tinh f)6ng Nai

Bao clio tal chinh hop nhit

Cho ky k~ toan til 01/04/20 19 d~n 30106/2019

BAocAo LUU CHUYEN TIEN T:¢ HOP NHAT(Theo phutmg phap gian tilp)

Tir 0110112019d~n 30106/2019

Thuy~tTir 0110112019d~n Tir 0110112018d~nMil

CHiTiEU 30/06/2019 30/06/2018~Minhso

VND VND

I. Liru chuy~n ti@n tir hoat dQng kinh -,

01 1. LfJ'inhu~n trU'Ucthul 50,730,072,700 179,760,236,393 {

2. miu chinh cho cdc khoiin 1.

KhAuhao tai sancb dinh va bAtdQng san dAutu N02 14,723,411,938 12,165,788,132 ,.(_7:::;'

03 Cac khoan du phong (48,898,112,527) 15,711,062,587 -::::

05 UIi, 16til hoat dQng dAutu 7,272,583,728 (6,821,154,225)

06 Chi phi UIi yay 35,446,808,774 47,408,404,III

08 3. LV'inhu~n tir hO(ltdpng kinh doanh 59,274,764,613 248,224,336,998," trU'ucthay dOivanluu dpng

09 Tang, giam cac khoan phai thu 18,213,439,226 (90,104,337,622)

10 Tang, giam hang t6n kho (421,177,632,267) (519,530,715,794)

11 Tang, giam cac khoan phai tra (khong k~liIi yay 162,960,833,279 (89,172,501,998)phai tra, thue thu nhap doanh nghiep phai nop)

12 Tang, giam chi phi tratruce (146,203,678) (389,030,041 )

13 Tang, giam chirng khoan kinh doanh 274,285,812 (4,735,668,887)

14 Tien Illi yay dll tra (36,772,205,434 ) (45,604,785,915)

15 Thu~ thu nh~p doanh nghi~p dll nQP (9,819,106,571) (25,851,058,656)

17 Tien chi khac cho ho~t dQng kinh doanh (692,442,000) (363,130,000)

20 Luu chuyin tiin thulin tir hO(ltdpng kinh doanh (227,884,267,020) (527,526,891,915)

II. LtrU chuy~n ti@ntir hO\lt dQng diu tu

21 1. Ti€n chi d~ mua sfun, xay dl,l'Ilgtlii sancb dinh (26,147,060,165)va cac tai san dai h~n khac

22 2. Ti€n thu til thanh Iy, nhm,mg ban tai sancb dinh 5,163,636,363va cac tai san dai h~ khac

23 3. Ti€n chi cho yay, mua cac congC\l nQ" (910,000,000)

27 7. Ti€n thu Iii~ho yay, c6 ruc va 191nhu~ dUQ"cchia 1,363,464,363

30 Luu chuyin tiin thulin tir hO(ltdpng dlill til' (20,529,959,439)

(1,099,032,000)

1,785,115,703

686,083,703

III. LtrU chuy~n ti@ntir hO\lt dQng tai chinh

33 3. Ti€n thu til di yay

34 4. Tien tra nQ"g6c yay

36 6. C6 ruc, IQ"inhu~n dlltra cho chu s6 hfru

40 Luu chuyin tiin thulin tir hO(ltdpng tiii chinh

2,359,919,271,357

(2,122,259,099,521 )

2,890,600,210,560

(2,350,001,892,805)

(45,750,818,500)

237,660,171,836 494,847,499,255

-7-

CONG TY CO PH AN T!P DOAN THEP TIEN LEN

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

Bao cao tai chinh hQ'p nhAt

Cho ky k~ toanill 01/04/20 19 d~n30106/2019

BAo cAo LUlJ CHUYEN TIEN T~ HQP NHAT(Theo phuang phap gion tiip)

Tit 0110112019d~n 30106/2019

Mils6 CHiTiEU

50 L1fUchuyen ti~n thuAn trong ky

60 Ti~n va nrong dU'O'Dgti~n dAuky

70 Ti~n va tU'O'Dgduong ti~n cu6i ky

D~ Thj Kim Dung

Ngiroi l~p

D6ngNai, ngay25 (hang 07 niim2019

Thuyetminh

Til' 0110112019d~n

30106/2019

VND

(10,754,054,623)

88,540,924,481

3 77,786,869,858

Til' 0110112018d~n

30106/2018

VND

(31,993,308,957)

160,182,246,769

128,188,937,812

Nguy~n M,nh Ha

CM tich Hoi d6ng quan tri

- 8-



Bao cao tal chinhhop nhftt

Cho ky ketoan tiT 01104/2019 den 30106/2019

BAN THUYET MINH BAo cAo TAl CHiNH HOP NHAT. .Tir 01104/2019d~n 30/06/2019

1 . THONG TIN CHUNG

1.1 Hlnh thtrcSO'hihl v6n

Cong ty C6 pheln T~p dean Thep Tien Len duoc chuyen d6itiT Cong TNHH Tien Len co chirng nhan dangky kinhdoanh s6 4702000255 cap ngay 22 thang 11nam 2001 thanh congty c6 phan; hoat d9ng thea Giay clnrng nhan dangkydoanh nghiep congty c6 phc1ns6 3600512830 dang ky 1c1ndelungay 18 thang 08 nam 2009, dang k-ythay d6i 1c1nthir 10ngay 18 thang 08 nam 2018 do S6 Ke hoach va DelUnr Tinh Dling Nai cap.

TI'\I s6 chinh cua Congty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

V6n di6u I~ cua Congty thea dangky la 1.021.106.000 d6ng, nrong duong 102.110.621 c6 phan, menh gia mQt c6 phanla 10,000 d6ng.

C6 phieu clla Congty chinh thUc dangkY giao dich t;:tiS6 Giao dich ChUng khoan Thanh ph6 H6 Chi MinhtiT ngay 16tMng 03 nam 20 I0 vai rna giao dich la TLH.

ThOng tin v€ cac congty con, congty lien ket clla Congty xem chi tiet t;:tiThuyet minh s6 4c.

1.2 Nganh ngh@kinh doanh

Ho;:ttdQng kinh doanh clla Congty glim:

- San xufrt s~t, thep, gang. Chi tiet: San xuat s~t, tMp (khong san xuat t;:titI'\I s6);

- Ban buon kim lo;:tiva qu~ng kim lo;:ti.Chi tiet: Ban buon s~t, thep, nhom, d6ng nguyen li~u;

- Ban Ie dli ngu kim,san,kinh va thiet bi I~p d~t khae trong xay d\l1lg trong cac cua hang chuyen doanh;

- Ban buon may m6c, thiet bi va ph1,ltiIng may nong nghi~p;

- D;:tiIy, moi giai, dau gia. Chi tiet: D;:tiIy, moi giai thuang m;:ti(trlr moi giai bat dQng san);

- B6c xep hang h6a;

- Xay d\l1lgnha cac lo;:ti;

- Xay d\l1lgcac cong trinh cong ich;

- Chuan bi m~t b~ng;

- Hoan thi~n cong trinh xay d\l1lg;

- L~p d~t h~ th6ng cap, thoatnuac,10sum va di6u bOa khong khi;

- L~p d~t h~ th6ng xay d\IDgkhac;

- Cho thue xe dQngca;

- Ban buon 0 to va xe c6 dQng co khac;

- Ban Ie 0 to con (Io;:ti12 ch6 tr6 xu6ng);

- Kinh doanh bM dQng san, quy€n su d1,lllgdat thuQc chU s6 hfru, chll sir d1,lllgho~c di thue;

- Nha hang va cae dich Vl,lan u6ng ph1,lcVl,lluu dQng (khong kinh doanh t;:titI'\I s6);

- Ban Ie khac trong cac cua hang kinh doanh t6ng hqp: Kinh doanh trung tam thuang m;:ti;

- Kho bai va luu giiI hang h6a;

- Tr6ng rimg va cham s6c rimg;

- Cua, xe, bao g6 va bao quan g6 (khong ho;:ttdQng t;:titI'\I s6);

- Ho;:ttdQng kien trUc vatu van ky thu~t c6 lien quan. Chi tiet:tu van, thiet ke ket cAucong trinh xay d\l1lgdan d1,lllg,congnghi~p;

- Ban buon v~t Ii~u, thiet bi I~p d~t khac trong xay d\l1lg. Chi tiet: ban buon v~t Ii~u xay d\l1lg, g6 cay va g6 che bi~n(khong chUa hang t;:titI'\I s6);

- 9-

CONG TY CO PHAN T~P DO AN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, TinhDbng Nai

Bao cao tai chinh hop nhit

Choky k~ toan nr01104/2019 d~n30106/2019

Hoat dQngkinh doanh cua Cong ty gbm (ti~p theo):

- Lip d~th~thong di~n;- V~ tai hang h6a bing duong be;,;- Xay dung cong trinh duong sit va duong be;,;

- Xay dung cong trinh ky thu~t va dan dung khac;

- Gia cong co khl, xu 1:9va trang phu kimloai, Chi ti~t: gia cong co khi,(tnr xi rna - khong gia cong taitru so);

- Sua chua may m6c thi~t bi. Chi ti~t: sua chua may nong nghiep (khong sua chua taitru so);

- San xuAtmay nong nghiep va lamnghiep, Chi ti~t: san xuAtmay nong nghiep (khong san xuat taitru so);

- Ban phu rung va cac bQphan phutrc cua 0 to va xe c6 dQngco khac;

- Dich vuhru trU ngin ngay (khong kinh doanh t~inv s6);

- Ho~t de;,ngcua cac cong vien vui choi va cong vien theo cM d~. Chi ti~t: kinh doanh khu du ljch sinh thai(khong kinhdoanh t~inv s6);

- Ho~tde;,ngdichV\l h6 trQ'ttvc ti~p cho v~ tai dUOngtMy;

- Khai thac g6 (g6 rirng trbng).

2 . CHE DQ vA CHiNH sAcH KE ToAN Ap DVNG T~I CONG TY

2.1 Kyk@toan, dan vi ti@nt~ sir d\lng trong k@toan

Ky k~toan nam cua Cong ty bit dAutir ngay 01101va k~t tMc vao ngay 31112hang nam.

Dan vi ti~nt~ su d\!ngtrong ghi chep k~ toan la d6ng Vi~tNam (VND).

2.2 Chu§n ml}'cva Ch@Ill)k@toan ap d\mg

chi t19ki toan apdl,mg

Cong ty ap d\lIlgCh~ de;,K~ toan doanh nghi~pban hanh theo Thongtu 200/20 14/TT-BTC ngay22112/2014cua BQHichfnh.

Tuyen b6vi vi¢c tudn thit Chudnm1,lCki toan vachi t19ki toan

Cong ty dll ap d\lIlgcac Chufutm\l'ck~ toan Vi~t Nam va cae van ban hu6ng dftnChufutm\fc do NM nu6c dll ban Mnh.Cac bao cao tai chfnh duQ'cl~p va trinh bay theo dUngmQiquy djnh cua tUngchuAnm\fC,thOngtu hu6ng dftnth\fc hi~nchudnm\fcva Ch~ de;,k~ toan hi~n hanh dang ap d\lIlg.

Hinh thUeki toan apdl,mg

Cong ty ap d\lIlghinh thuc k~ toan tren may vi tfnh.

2.3 Cong c\l tai chinh

Ghi nhr,inban t1du

Hi san tai chfnh

Hi san tai chinh cua Cong ty bao gbm ti~n va cac khoantuang duang ti~n, cac khoan phai thu khach hang va phai thukhac, cac khoan cho vay, cac khoan dAutu ngin h~ va dai h~n. T~i thm di@mghi nh~ ban dAu,tai san tMchinh duQ'cxac dinh theo gia mua/chi phi pMt hanh ce;,ngcac chi phi phat sinh khac lien quan ttvc ti~p d~n vi~c mua, phat hanh taisan tai chfnhd6.

- 10-


G4A, Khu ph6 4, PlurongTan Hi~p,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nh§t

Cho ky k~ toantir 01/04/20 19 d~n30106/2019

NQ'phai tra tai chinh

No phai tra tai chinh cua Cong ty bao g6m cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phi phai tra.Tai thai diSm ghinhanIAndAu, cac khoan no phai traUti chinh duoc xac dinhtheo gia phat hanh cong cacchi phi phatsinh lien quan true ti~p d~n vi~c phat hanh no phai tra tai chinh d6.

~(

/

Gid tri sau ghi nhdn ban dau

Hien tai chua c6 cac quy dinh v~ danh gia lai cong cu tai chinh sau ghi nhan ban dAu.(

<,

I~'

2.4 Ti@nva cac khoan tirong duong ti@n

Ti~n va cac khoantuangduang ti~n bao g6m ti~n m~t tc;tiquy, ti~n gui ngan hang, cac khoan dAutu ng~n hc;tnc6 thai

gian dao hc;tnkhong qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuySn d6i d~ dang thanh cac lugng ti~n xacdinh va khong c6 nhi~u rui ro trong chuySn d6i thanh ti~n.

2.5 Cackhoan dAutll' tai chinh

ChUng khoan kinh doanh rna trong d6 Cong ty nlim gift vi ml,lc dich kinh doanh duQ'c ghi s6 k~ toan theo gia g6c, bao

g6m: Gia mua cQng(+) cac chi phi mua (n~u c6) nhu chi phi moi giai, giao dich, cung cAp thong tin, thu~, I~ phi va phi

ngan hang. Gia g6c cua chUng khoan kinh doanh dugc xac dinh theo gia trj hgp Iy cua cac khoan thanh toan tc;tithai diSm

giao dich phat sinh. Thai diSm ghi nh~ cac khoan chUng khoan kinh doanh la thm diSm nha dAutu c6 quy~n so hftu Cl,l

thS nhu sau:

- ChUng khoan niem y~t dugc ghi nh~n t~i thai diSm kh6p I~nh (T+0);

- ChUng khoan chua niem y~t duQ'Cghi nh~n t~i thai diSm chinh thuc c6 quy~n so hftu theo quy dinh cua phap lu~t.

DAu tu nim gift d~n ngay dao h~n la cac khoan dAutu nim gift d~n ngay dao hc;tn(ngoai cac khoan chUng khoan kinh

doanh) nhu: Cac khoan ti~n gui ngan hang c6 ky hc;tn(bao g6m ca cac loc;titin phi~u,k:Y phi~u), trai phi~u, c6 phi~u uu

diii ben phat hanh bit bUQcphai mua Ic;titc;timQt thai di€m nhAt dinh trongtuang lai va cac khoan cho vay nim gift d~n

ngay dao hc;tnvai ml,lCdich thu liii hang ky va cac khoan dAutu nim gift d~n ngay dao hc;tnkhac.

DAutu nim gift d~n ngay dao hc;tntc;tithai diSm bao cao, n~u:

- Ky phi~u, tin phi~u kho b~c, ti~n gui ngan hang c6 thai hc;tnthu h6i ho~c dao hc;tnkhong qua 3 tMng kStil ngay muakhoan dAutu d6 dugc coi la "tuangduang ti~n";

- C6 thai hc;tnthu h6i v6n duai 1 nam ho~c trong 1 chu ky kinh doanh dugc phan lo~i la tai san ngin hc;tn;

- C6 thai hc;tnthu h6i v6n tren 1 nam ho~c han 1 chuk:Y kinh doanh dugc phiin lo~i la tai san dai h~n.

Cac khoan dAutu vao cac congty con rna trong d6 Congty nim quy~n ki€m soat duQ'c trlnh bay theo phuang phap gia

g6c. Cac khoan phiin ph6i IQ'inhu~ rna congty m(( nh~ dugc tiI s6 Igi nhu~n Jiiy k~ cua cac congty con sau ngay cong

ty m(( nlim quy~n ki€m soat dugc ghi vao k~t qua hoc;ttdQng kinh doanh trong nam cua congty m((. Cac khoan philn ph6i

khac dugc xem nhu phfrn thu h6i cua cac khoan dAutu va dugc trir vao gia trj dAutu.

Cac khoan dAutu vao cac congty lien k~t rna trong d6 Congty c6 anh hu6ng dang kS dugc trlnh bay theo phuang phap

gia g6c. Cac khoan philn ph6i Igi nhu~til s6 Igi nhu~n thuAn lily k~ cua cac cong ty lien k~t sau ngay dAutu dugc phanb6 vao k~t qua hoc;ttdQng kinh doanh trong nam cua Congty. Cac khoan philn ph6i kMc dugc xem nhu phAn thu h6i cac

khoan dAutu va dugc trir vao gia tri dAutu.

D\f phOng giam gia dAu tu dugc I~p vao thai diSm cu6i qui la s6 chenh I~ch gifta gia g6c cua cac khoan dAutu dugc hc;tch

toan tren s6 k~ toan 100 han gia tri thj trubng ho~c gia trj hgp Iy cua chUng t~i thai diSm I~p d1!phong.

- 11 -

CONG TY CO PHAN T~P DOAN THEP TIEN LEN

04A, Khu phb 4, PhuongTan Hi~p,Thanh phb Bien Hoa, Tinh D6ng Nai

Bao cao tai chinhhop nhit

Choky k~ toantir 01/04/2019 d~n30106/2019

2.6 Cac khoan phai thu

Cac khoan phai thu duoc trinh bay tren Bao cao tai chinh theo giatri ghi s6 cac khoan phai thu khach hang va phai thukhac sau khi tnr di cac khoan du phong duoc l~p cho cac khoan no phai thu kh6doi,

Du phong no phai thu kh6 doi diroc trich I~pcho tung khoan phai thu kh6 doi can cu vao tueinc qua han cua cac khoanno hoac du kien rmrct6n th~t c6 th~ xay ra.

(

~2.7·' Hang tan kho

Hang t6n kho duoc tinh theo gia gbc. Truong hQ'Pgiatri thuan c6 th~ thirc hi~n duoc th~p hon gia gbc thl hang t6n khoduoc tinh theo gia tri thufut c6 th~ th\lc hi~n duQ'c.Oia gbc hang t6n kho bao g6m chi phi mua, chi phi ch~ bi~n va cacchi ph! lien quan tT\lcti~p khac phat sinh d~ c6 duQ'chang t6n kho 6 dia di€m va tr~ng thai hi~nt~i.

Gia tri hang t6n kho dUQ'cxac djnh theo phuong pMp binh quan gia quy€n.

Hang t6n kho duQ'ch~ch toan theo phuong phap ke khai thuOngxuyen.

D\l phong giilmgia hang t6n kho duQ'cI~pvao th<ridi€m cubi qui lasb chenh I~chgiua gia gbc cua hang t6n kho 160hongia tri thufutc6 th€ th\lc hi~n duQ'c.

2.8 Tai san c6 c1jnhva khiu hao tai san c6 c1jnh

rai san cb djnh hfruhlnh, tai san cb djnh vo hinh duQ'cghi nh~ theo gia gbc. Trong qua trinh su dl,mg,tai san cb dinhhfruhinh, tai san cb djnh vo hinh duQ'cghi nh~ntheo nguyen gia, hao mon luy k~ va gia tri con I~i.

Kh~uhao duQ'ctr!ch theo phuong phap dUOngthiing.Thai gian kh~u hao duQ'cu6c tinh nhu sau:

- Nha cua, v~tki~ntrUc 06 - 25 nam

- May m6c, thi~t bi 05 - 07 nam- Phuong ti~nv~ntai

- Thi~tbi, dl,l1lgC\lquan Iy

- rai san cb djnh khac

- Phfutm6mmay tinh

- Quy6nsu d\lng d~tkhong xac djnh thai h~

03 - 07 nam

03 - 06 nam

03 - 05 nam

03 namKhong trich kh~u hao nam

2.9 Thu@thu nh~p hoan l\li

Thu~ thu nh~p hoan I~i duQ'cxac djnh cho cac khoan chenh I~cht~m thai t~i ngay k~t thuc ky k~ toan nam giuaca s6tinh thu~ thu nh~p cua cac tai san va nQ'phai tra va gia trj ghi s6 cua chUngcho m\lCdich I~pbao cao tai chinh. rai santhu~thu nh~phoan I~iva thu~ thu nh~p hoan I~iphai tra duQ'cxac djnh theo thu~ su~td\l tinh se ap dl,l1lgcho nam tai sanduQ'Cthu h6i hay nQ'phai tra duQ'cthanh toan, d\la tren cac muc thu~ suMva lu~t thu~ c6 hi~u I\lCvao ngay k~t thucky k~toan nam.

2.10 Chi phi tra tmo-c

Cac chi phi tra tru6c chi lien quan d~n chi phi san xuAtkinh doanh cua mQtnam tai chinh ho~c mQtchuIcy kinh doanhduQ'cghi nh~n la chi phi tra tru6c ngAnh~n va duQ'Ctinh vao chi phi san xuAtkinh doanh trong nam tai chinh.

Cac chi phi da phat sinh trong nam tai chinh nhung lien quan d~n k~t qua ho~t dQngsan xu~t kinh doanh cua nhi6u niendQk~toan duQ'ch~chtoan vao chi phi tra tru6c dai h~nd€ philob6 d~n vao k~t qua ho~t dQngkinh doanh trong cac niendQk~toan sau.

- 12-

----------------------------------------------------


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

Bao cao talchinh hop nh§t

Cho ky k~ toan til 01/04/20 19 d~n30106/2019

Viec tinh va phan b6 chi phi tnt tnroc dai han vao chi phi san xUc1tkinh doanh tung ky hach toan diroc cancir vao tinhchat, mire dl) timg 10~i chi phi d€ chon phuong phap va tieuthirc phan b6 hop IY. Chi phi tnt tnroc diroc phan b6 dAnvao chi phi san xuat kinh doanh theo phuong phap duong thang,

2.11 NQ'phai tra

Cac khoan phai tra diroc trinh bay tren Bao cao tai chinh theo giatri ghi s6 cac khoan phai tra nguoi ban, phai tra nl)i bl)

ri~~~. t

2.12 Yayva nQ'thue tai chinh

Cac khoan phai tra diroc trinh bay tren Bao cao tai chinh theo gia tri ghi s6 cac khoan khoan ti@nyay, nq thue tai chinh.

2.13 Chi phi iii vay

Chi phi di yay duqc ghi nh~ vao chi phi san xuc1t,kinh doanh trong nam khi phat sinh, trir chi phi di yay lien quan tf\l'c

ti~p d~n vi~c dAutu xay dl,l1lgho~c san xUc1ttai san dO'dang duqc tinh vao gia tri cua tai san d6 (duqc v6n hoa) khi c6 ducac di@uki~n quy dinh trong Chu§n m\fc K~ toan Vi~t Nam s6 16 "Chi phi di vay".

Chi phi di yay lien quan tr¥c ti~p d~n vi~c dAutu xay dl,l1lgho~c san xUc1ttai san dO'dang dn c6 thOi gian du dai (tren 12

thang) d€ c6 th€ dua vao su d\lllg theomvc dfch dinh truacho~c ban thi duqc tinh vao gia tri cua tai san d6 (duqc v6nhoa), bao g6m cac khoan !iIi ti€n yay, ph§n b6 cac khoan chi~t khAu ho~c phv trl)i khi phat hanh trai phi~u, cac khoan chiphi phl,lpMt sinh lien quan too qua trinh lam tM tI,lcyay.

2.14 Chi phi phai tra

Ok khoan chi phi th\fc t~ chua phat sinh nhung duqc trichtruacvao chi phi san xuAt, kinh doanh trong nam d€ dam bao

khi chi phi pMt sinh th\fc t~ khong gay dQt bi~n cho chi phi san xuAt kinh doanh trenca So' dam bao nguyen t~c phil hqp

gifra doanh thu va chi phi. Khi cac chi phi d6 pMt sinh, n~u c6 chenh I~ch vai s6 dli trich, k~ toan ti~n hanh ghi b6 sungho~c ghi giam chi phi mong lIng vai phAn chenh I~ch.

2.15 Van chii SO'huu

V6n dAutu cua cM So' hfru duqc ghi nh~ theo s6 v6n th\fc g6p cua cMSo' hfru.

TMng du v6n c6 phAn duqc ghi nh~ theo s6 chenh I~ch 160 hon!ho~c nho hon gifra gia th\fc t~ phat hanh va m~nh gia

c6 phi~u khi pMt hanh c6 phi~u IAndAu, ph<ithanh b6 sung ho~c tai pMt hanh c6 phi~u quy. Chi phi tr¥c ti~p lien quand~n vi~c phat hanh b6 sung c6 phi~u ho~c tai pMt hanh c6 phi~u quy duqc ghi giam TMng du v6n c6 phAn.

C6 phi~u quy la c6 phi~u do Cong ty pMt hanh va sau d6 mua I~i. C6 phi~u quy duqc ghi nh~n theo gia tri th\fc t~ vatrinh bay tren Bang Can d6i k~ toan la mQt khoan ghi giam v6n cMSo' hfru. Cong ty khong ghi nh~n cac khoan llii(16)khi mua, ban, pMt hanh ho~c My c6 phi~u quy.

Lqi nhu~n sau thu~ chua philn ph6i la s6 Iqi nhu~ntil cac ho~t dQng cua doanh nghi~p sau khi tm (-) cac khoan di@u

chinh do ap dl,lng h6i t6 thay d6i chinh sach k~ toan va di@uchinh h6i t6 sai s6t tr<;lllgy~u cua cac nam truac.Lqi nhu~n

sau thu~ chua phan ph6i c6 th€ duqc chia cho cac nha dAutu d\fa tren tY I~ g6p v6n sau khi duqc D~i hQi d6ng c6 dong

thong qua va sau khi dli trich I~p cac quy d\f pMng theo Di@uI~ Cong ty va cac quy dinh cua phap lu~t Vi~t Nam.

C6 ruc phai tra cho cac c6 dong duqc ghi nh~ la khoan phai tra trong Bang can d6i k~ toan cua Cong ty sau khi c6 Nghiquy~t chia c6 ruc cua D~i hQi d6ng c6 dong Cong ty.

- 13-



Bao cao tai chinhhop nh§t

Cho ky ke toantir 01104/2019 den 30106/2019

2.16 Ghi nh~n doanh thu

Doanh thu hem hang

Doanh thu ban hang duoc ghi nh~ khi d6ng thai thoa man cac di8u kien sau:

- Phfin 1&11rui ro va IQi Ich gan li8n voi quyensahttu san pham hoac hang hoa da diroc chuyen giao cho ngiroi mua; L

- Cong ty khong con nam gift quyen quan I)"hang h6a nhu nguoisahuu hang hoa hoac quyen kiem soat hang hoa;

- Doanh thu duoc xac dinh nrong d6i chac chan;

- Cong ty da thu duoc hoac se thu diroc loi Ich kinh tetir giao dich ban hang;

- Xac dinh ducc chi phi lien quan den giao dich ban hang.

)(

Doanh thu cung cap dichv¥

Doanh thu eung cfrp dich vu diroc ghinhan khi ket qua cua giao dich do duoc xac dinh mQt each dang tincay, Truonghop viec cung cfrp dich vu lien quan den nhieu namthi doanh thu dugc ghi nh~ trong nrun theo ket qua phfin cong vi~c

da hoan thanh vao ngay I~p Bang can d6i ke toan clla nrun do. Ket qua clla giao dich cung cfrp dichV\l dugc xac djnh khith6a man cac di8u ki~n sau:

- Doanh thu dugc xae dinh tuong d6i chac chlin;

- Co kM nling thu dugc Igi ich kinh tetir giao dich cung cfrp dichV\l do;

- Xac dinh dugc phfin cong vi~c da hoan thanb vao ngay I~p Bang can d6i ke toan;

- Xac djnh dugc chi phi phat sinh cho giao dich va chi phi d~ hoan thanb giao dich eung cfrp diehV\l do.

Phfin cong vi~e eung cfrp dichV\l da hoan thanh dugc xae djnh theo phuong phap danh gia cong vi~c hoan thanh.

Doanh thu hOflt d(mgfiJi chinh

Doanh thu pMt sinhtir ti8n lai, c6 tirc, Igi nhu~ dugc chia va cac khoan doanh thu ho~t dQng tai chinh khac dugc ghinh~ khi th6a man d6ng thai hai (2) di8u ki~n sau:

- Co kM nang thu dugc Igi feh kinh tetir giao dich do;

- Doanh thu dugc xac djnh tuong d6i chic chlin.

c6 tire, Igi nhu~ dugc ehia dugc ghi nh~nkhi Cong ty dugc quy8n nh~ c6 tirc ho~c dugc quy8n nh~ Igi nhu~ntir vi~cgop v6n.

Doanh thu kinh doanh bAt dQng san dugc ghi nh~ khi d6ng thai tMa man cac di8u ki~n sau:

- Bih dQng san da hoan thanh toan bi) va ban giao cho nguai mua, doanh nghi~p da chuy~n giao rui ro va Igi fch gin li8nv6'i quy8nsahfru bAtdQng san cho nguai mua;

- Cong ty khong con nAm gift quy8n quan I)"bAt dQng san nhu nguOisahfru bAt dQng san ho~c quy8n ki~m soat bAt dQngsan;

- Doanh thu dugc xac djnh tuong d6i chac chan;

- Cong ty da thu dugc ho~c se thu dugc I'li feh kinh tetir giao dich ban bAt dQng san;

- Xac djnh dugc chi phi lien quan d8n giao dich ban bAt dQng san.

2.17 Cac khoiin giiim trw doanh thu

- 14 -

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 tai chinhhop nhAt

Cho kY k~ toan til 01104/2019 d~n 30106/2019

Cac khoan giamtnr doanh thu duoc trinh baytren Bao cao tai chinh phan anh cac khoan diroc di~u chinh giam trir vao

doanh thu ban hang, cung Clipdich vu phat sinh trong ky, g6m: Chi~t khau thirong mai, giam gia hang ban va hangban bitra Iai,

2.18 Gia van hang ban

Gia v6n duoc trinh bay tren Bao cao tai chinh phananh tri gia v6n cua san pham, hang h6a, dich vu, bat d(>ngsan d§u tu;

gia thanh san xuat cua san pham xay Hip(d6i voi doanh nghiep xay I~p) ban trong kyo Ngoai ra, con phan anh cac chi philien quan d~n hoat d(>ngkinh doanh bAt d(>ng san d~u tu nhu: Chi phi khau hao; chi phi sua chua; chi phi nghiep vu cho

thue bAt d(>ngsan d~u tu theo phuong thirc cho thue ho<;ttd(>ng (truemg hQ'PpMt sinh khong 160); chi phi nhUQ'llgban,thanh Iy bAtd(>ngsan d~u tu.

G

I

An2.19 Ghi nhi.n chi phi tai chinh

Cac khoan chi phi duQ'c ghi nh~n vao chi phi tai chinh g6m: -\ _.

- Chi phi ho~c cac khoan 16 lien quan d~n cac ho<;ttd(>ngd~u tu tM chinh;

- Chi phi cho yay va di vay v6n;

- Cac khoan 16do thay d6itY gia h6i doai Clla cac nghi~pV\l pMt sinh lien quan d~n ngo<;tit~;

- D1,lphong giam gia d~u tu chUng khoan.

Cac khoan tren duQ'cghi nh~n theo t6ng s6 phat sinh trong nam, khong bu trir voi doanh thu ho<;ttd(>ngtai chinh.

2.20 Cac khoan thu@

Thud hi¢n himh

Hi san thu~ va cac khoan thu~ phili n(>pcho nam hi~n hanh va cac namtruoc duQ'Cxac diM bAng s6 ti~n d1,lki~n phain(>pcho (ho~c duQ'c thu h6itil) co quan thu~, d1,latren cac muc thu~ suAt va cac lu~t thu~ co hi~u 11,lcd~n ngay k~t thUcky tinh thu~.

3 . TIEN vA cAc KHoAN TUONG DUONG TIEN

30106/2019 0110112019

VND VNDTi~n m~t 249,145,871 181,741,752

Ti~n gui ngan hang 22,085,844,656 30,892,543,958

Cac khoan tuong duong ti~n 55,451,879,331 57,466,638,771

77,786,869,858 88,540,924,481

- 15-

30/06/2019 0110112019Gill g6c Gill tr] hQ'pIy Du phong Gill g6c Gill tr] hQ'pIy Dl! phOng

VND VND VND VND VND VNDa. Chiing khoan kinh doanh

- Tang gia tri ca philu

DPM Cty CP Phan bon va Hoa ehfttd~u khi 1,580,867,750 681,750,000 (899,117,750) 1,580,867,750 1,003,500,000 (577,367,750)ITA Cty CP D~utu Cong nghiep Tan Tao 1,352,025,000 646,800,000 (705,225,000) 1,352,025,000 642,600,000 (709,425,000)SSI Cty CP Chung khoan Sai Gon 1,272,405,750 744,000,000 (528,405,750) 1,272,405,750 799,500,000 (472,905,750)BSR Cty CP loc hoa d~u Binh San 1,235,370,280 620,000,000 (615,370,280) 1,235,370,280 680,000,000 (555,370,280)

Cac e6 phieu khac 6,636,127,002 5,480,407,143 (1,155,719,859) 6,910,412,814 5,012,283,853 (I,898,128,961)

12,076,795,782 8,172,957,143 (3,903,838,639) 12,351,081,594 5,833,288,490 (4,213,197,741)

,., ,."" . ·CONG TY CO PHA.NT~ !lOAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanhph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hQ'pnhit

Cho IcY k~roantir 01/04/20 19 d~n30106/2019

4 . cAc KHoAN DAu TU TAl CHINH

30/06/2019 0110112019Gill g6c Gill tr] ghi sa Gia g6c Gia tr] ghi sa

VND VND VND VNDb. D§u nr Dim gifr d@Dngay dao han

- Ngdn hl!n 2,930,000,000 2,930,000,000 2,020,000,000 2,020,000,000Ti~n gui coIcY han 2,930,000,000 2,930,000,000 2,020,000,000 2,020,000,000

2,930,000,000 2,930,000,000 2,020,000,000 2,020,000,000

- 16-

--------------------- - . -

.;

CONG TY CO PHAN T~P BoAN THEP TIEN LEN

G4A, Khu ph64, Phirong'I'anHi~p,Thanh ph6 Bien Hoa, Tinh £)6ngNai

Bao Cliotiti chinh hop nh~t

Cho ky k~ toanill 01/04/2019 d~n30/06/2019

BAunr vao cong ty con

Thong tin chi ti~t v~cac congty concua Congty vao ngay30/06/2019 nhu sau:

Noi thanh l~pvahoat dQng

BAuttr vao cong ty lien k@t

Thong tin chi ti~t v~cae cong ty lien k~t clia Cong ty vao ngay30/06/2019 nhu sau:

TA A Noi thanh l~p va T' IAb'A A I .en cong ty h t dA y ~ leu quyet Ty l~Q1 fehoa ong

.' c. BAunr g6p van vao cac don vi khac:

BAunr vao cong ty con

Cong ty TNHH Sanxuat va Thirong mai Dai Phuc

Cong ty TNHH Thep Tay Nguyen

Cong ty TNHH MQtthanh vien Thep PhucTi~n

BAunr vao cong ty lien k@t

Cong ty C6 phllnThep B~c Nam

Ten congty

Cong ty TNHH Sanxuat va Thuong mai£)~iPhuc

Thanhph6H6 Chi Minh

95.83%

CongtyTNHHTheprs, Nguyen

Thanh ph6H6 Chi Minh

97.35%

Cong ty TNHH MQtthanh vien ThepPhuc Ti~n

Thanhph6HaNQi

100.00%

Cong ty C6 ph§nThep B~cNam

Tinh £)6ngNai 48.00%

5 . KHOAN PHAI THU KHAcH HANG

a. Phiii thu coa khach hang ngin h~n

c. Phiii thu coa khach hang la cac ben lien quan (chi ti@tt~ithuy@tminh sa 34)

6 . PHAI THU KHAc

a. Ngin h~n

Phai thu v~Ulitien gui, tien cho vay

Phai thu ve bao hiem y te

T~ frng

- 17 -

30106/2019 OliOlI20 19VND VND

511,690,228,801 511,690,228,801

115,000,000,000 115,000,000,000

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

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

172,800,000,000 172,800,000,000

Ty l~ loi ich Hoat dQngchinh

95.83%San xudt vakinh doanh thep


100.00%San xuat vakinh doanh thep

Ho~tdQngchinh


30/06/2019 01/01/2019VND VND

508,998,019,280 549,280,458,521

22,779,573,144 70,467,510,865

531,777,592,424 619,747,969,386

30106/2019 o lIOlI2019VND VND

14,031,815,414 13,099,719,794

76,761,495 160,639,902

495,280

2,132,655,700 438,710,560


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

Bao cao tai chinh hQ'P nh§t

Cho ky k~ toan tir 01104/2019 d~n 3010612019

Ky cuoc, ky quy

Cong ty TNHH Hoan du(*)

Phai thu khac

b. Dai han

Phai thu dai han khac

Phai thu khac

10,500,000,000

1,321,902,939

7,510,600,000 -

7,500,000,000

10,600,000

5,642,994

10,500,000,000

1,994,726,338

7,510,600,000

7,500,000,000

10,600,000

21,542,415,414 20,610,319,794

(*) Phai thu Congty TNHH Hoan du theo Hop d6ng uy thac dAutu s6 01IUTDTIPTHP ngay 0411112011.

7 · HANG TON KHO

30106/2019 0110112019 ~VND VND c

Hang mua dang di duong 3,937,828,266 22,656,898,811 \Nguyen lieu, v~t li~u 419,997,045,865 424,242,549,708

/.Cong cu, dung cu 241,051,212 236,149,749Thanh pham 153,274,268,676 108,944,435,721

.~

~Hang hoa 1,459,476,360,741 1,059,668,888,504Du phong giam gia hang t6n kho (15,529,863,492) (95,028,870,376)

2,021,396,691,268 1,520,720,052,117

8 · CHI PHt TRA. TRU<1C

30/06/2019 0110112019

VND VNDa. NgAn han 699,858,425 442,925,750Cong cu, dung cu xu~t dung 186,027,334 361,802,991Cac khoan khac 513,831,091 81,122,759

b.Daih~n 1,744,782,368 1,855,511,365Cong cu, dung cu xuat dung 253,757,958 282,992,340Chi phi tra tnroc khac 1,491,024,410 1,572,519,025

2,444,640,793 2,298,437,115

9 · TAl SAN DO DANG DAI H~

30/06/2019 0110112019VND VND

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

Xay dung cooban dO'dang: 3,935,708,849 3,870,999,606Gia tri 10d~t 9D2 3,350,517,946 3,350,517,946Cong trinh D~n Lu 4,766,423,430 4,766,423,430Nha xirong s6 3 Bili Quang Trung 15,673,300,843 5,166,240,678Cong trinh khac 29,230,226 20,000,000Mua sAm tai san c6 dinh: 3,786,965,952May cit ton 201y 3,777,735,726May pha bang 1->2 ly 9,230,226

23,819,472,445 17,090,148,006

- 18 -

CONG TY CO PRAN T~ DoAN TIIEP TrEN LEN

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

10 • TAl sAN CO DJNHHifu HiNH

Bao caotai chfnh hopDh§t

Cho leY k~ toantit 01/04/2019 d~n30106/2019

NGUYENGIA

s6 dir diu Dam

Mua trong nam

ThanhIy, nhUQ11g ban

se ducu6iDam

GIA TRJ HAO MON LiIY KEse dir diu Dam

Trich khau hao

ThanhIy, nhuQ11gban

se dir cu6iDam

GIA TRJ CON L~I

se dir diu Dam

s6 du cu6iDam

Nha cira, v~tki~ntrUc

VND

220,316,204,728

220,316,204,728

61,1'56,470,237

3,932,408,652

65,088,878,889

159,15.9,734,491

155,227,325,839

May moe, thi~tbi Phuongti~nv~ tai, Thi~tbi, dungcu Hi sanc6dinhCQogtruyen dfut quanly khac

VND VND VND VND VND

150,611,190,296 69,704,040,725 3,797,675,730 328,870,503 444,757,981,982

19,417,735,726 19,417,735,726

(18,765,103,240) (18,765,103,240)

151,263,822,782 69,704,040,725 3,797,675,730 328,870,503 445,410,614,468

84,024,036,491 50,699,524,288 1,193,883,633 306,120,491 197,380,035,140

4,535,276,800 2,299,043,898 303,272,226 11.,070,001,576

(3,160,250,318) (3,160,250,318)

85,399,062,973 52,998,568,186 1,497,155,859 306,120,491 205,289,786,398

66,587,153,805 19,004,516,437 2,603,792,097 22,750,012 247,377,946,842

65,864,759,809 16,705,472,539 2,300,519,871 22,750,012 240,120,828,070

- 19-

CONG TY CO PHAN T ~P BOAN THEP TIEN LEN

G4A, Khu ph6 4, PhuongTan Hi~p,


Bao cao tai chinh hQ'P nhiit

Cho Icy k€ toan tir 01104/2019 d€n3010612019

11 • TAl sAN COBINH VO HINH

12 . BAT BQNG sAN BAU 'rtr

Gia trj quyen sir Nha cira, v~t kienCo sa ha tAng CQngdung dAt true

VND VND VND VNDNGUYENGIA

S6 du'diu ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255DAuillXDCB hoan thanh

S6dir cU6iky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255GIA TRJ HAO MON LUY KES6 dO'diu ky 406,262,136 887,055,744 1,293,317,880Trich khAuhao 203,131,068 443,527,872 646,658,940S6 dtr cu6iky 609,393,204 1,330,583,616 1,939,976,820GIA TRI CON L~I

S6 dtr diu ky 10,783,345,700 7,718,980,481 6,209,390,194 24,711,716,375S6 du cuaiky 10,783,345,700 7,515,849,413 5,765,862,322 24,065,057,435

NGUYENGIA

sa dO'd§ukyMua sam moiThanh Iy, nhuong bansa du cuaikyGIA TRJ HAO MON LUY KES6 dO'diu kyTrich khau hao

Thanh Iy, nhuong banSa du cuai nam

GIA TRJ CON L~I

S6 dO'diu kyS6 du cU6iky

Gia trj quyen sirdung ddt

."~~~;cQn;;'* 1VND .

<;131,160,907,720 '....~

PhAnm~mmaytfnh

VND VND VND

130,031,806,720 1,129,101,000

130,031,806,720 1,129,101,000 131,160,907,720

14,595,501,705 723,833,884 15,319,335,5892,832,484,590 174,266,832 3,006,751,422

17,427,986,295 898,100,716 18,326,087,011

115,436,305,015 405,267,116 115,841,572,131112,603,820,425 231,000,284 112,834,820,709

- 20-


G4A, Khu ph6 4, PhuongTan Hi~p, Bao cao tai chinh hQ'P nhit

Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho ky k€ toan tir 0110412019 d€n 30106/2019

13 · PHAI TRA NGUClI BAN ~:-30106/2019 0110112019

VND VND (

a. Cac khoan phai tra nglliri ban 194,645,261,062 154,777,532,085 ~

c. Phai tra nglliri ban la cac ben lien quan1~

(chi ti~t ttli thuy~t minh sa34) 41,824,344,189 34,194,914,618 '-1'::::;

236,469,605,251 188,972,446,703

14 · CHI PHi PHAI TRA

30106/2019 0110112019

VND VND

a. NgAn han 2,470,670,632 3,915,719,004Phai tra Uliyay 2,434,389,432 3,757,120,365

Cac khoan khac 36,281,200 158,598,639

b. Dai han

2,470,670,632 3,915,719,004

15 · PHAI TRA KHAc

3010612019 01/0112019

VND VND

a. NgAn han 121,230,745,947 5,959,767,782

Kinh phi cong doan 313,259,398 291,865,758

Bao hiem xi[ hQi 104,497,730 2,047,500

Bao hiem yt€ 18,558,000

Bao hiem th~t nghiep 8,130,120

C6 tire, lei nhuan phai tra 3,229,718,685 9,724,500

Cac khoan phai tra, phai n9P khac 117,556,582,014 5,656,130,024

b. Dai han 1,140,888,000 1,146,088,000Nhan ky quy, kycirce dai han 1,140,888,000 1,146,088,000

122,371,633,947 7,105,855,782

- 21 -

VND VND

CONG TY CO pRAN T~ DoAN THEP TrEN LEN


Bao clio tili chinh hop nh§t

Cho kY k€ toan til 01/04/2019 d€n 30/06/2019

16 . THUE vA cAc KHoAN PHAI N<)P NHA xtroc

VND

S6 phai nQP ddu namS6 phainQP trong S6 dli thucnQP trong

nam nam

VND VND VND

4,715,525,448 199,350,528,170 204,066,053,618

502,148,694 502,148,6947,560,706,835 11,359,462,965 9,819,106,571

442,190,580 401,002,309 697,404,103183,819,140 183,819,140

12,718,422,863 211,796,961,278 215,268,532,126

S6 phai thu eU6i

namS6 phai nQP eu6i namS6 phai thu ddu nam

Thu€ Gia tri gia tang

Thu€ Xuat khau, Nhap khau

Thu€ Thu nh~p doanh nghiep

Thu€ Thu nhdp ca nhan

Cac loai thu€ khac

2,266,697,927 6,834,365,302

145,788,786

2,266,697,927 6,980,154,088

Quyettoan thu€ cua Congty se chiu Sl! kiem tra cua co quanthue,Do viec ap dung lu~t va cac qui dinh v€ thu€ d6i voi nhieu loai giao dich khac nhau e6 th€ duoc giai thieh theo nhieueach khac nhau, s6 thu€ dtroc trinh bay tren Bao cao tai ehinh e6 th€ bi thay d6i theo quyet dinh cuaco quan thue.

17. VAYVANQTHUETAICHINH0110112019 Trong nam 30/06/2019

Gili tr]S8c6

Tang Giam Gili trjS8c6

kha nang tranv kha nang tranvVND VND VND VND VND VND

a. Yay ng~n hl1-n

Yay Ngan hang 996,782,824,422 996,782,824,422 2,347,680,563,469 2,107,796,603,446 1,236,666,784,445 1,236,666,784,445Vay cae t6 ehue va ca nhan khae 13,729,909,842 13,729,909,842 12,238,707,888 14,462,496,075 11,506,121,655 11,506,121,655

1,010,512,734,264 1,010,512,734,264 2,359,919,271,357 2,122,259,099,521 1,248,172,906,100 1,248,172,906,100

- 22-

CONG TY CO PRAN T~P DoAN TREP TlEN LEN

G4A, Khu ph6 4, Phirong'Ian Hi~p, \ -~-". '. \ 'q"-" v • Bao cao tai chinbhQ"P nhitThanh ph6 Bien Hoa, Tinh D6ng Nai Cho kYke tom til 01/0412019den 30/06/201 9

18 . VON cnu samrua) Bang dai chiSu biSn dqng ctia van chtisahihI

V6n dau ill cua Thang dir vonC6 phieu quy

Quy dau ill phat Lei nhuan chua Loi Ich e6 dongChu sahtru e6 Ehfrn trien EhfulEh6i khon~ kiem soat

Cqng

VND VND VND VND VND VND VNDNAM2018Tl}i ngay 01101/2018 929,623,130,000 21,743,395,153 (8,993,360,790) 51,546,932,622 548,255,792,749 28,981,217,259 1,571,157,106,993

Tang v6n trong kY

Uiill6 trong kY 139,365,931,009 2,364,081,951 141,730,012,960Chi tra e6 nrc bang ti~n (45,751,156,500) (45,751,156,500)Giam khacTl}i ngay 30/06/2018 929,623,130,000 21,743,395,153 (8,993,360,790) 51,546,932,622 641,870,567,258 31,345,299,210 1,667,135,963,453

NAM2019Tl}i ngay 0110112019 1,021,106,210,000 21,743,395,153 (8,993,360,790) 51,546,932,622 495,879,395,198 27,753,037,802 1,609,035,609,985

Tang v6n trong kY

Uiill6 trong kY 37,652,593,448 1,718,016,287 39,370,609,735Phan ph6i 19inhuan tai congty eon (1,279,062,185) (1,279,062,185)Phan ph6i quy khen thuong phuc 19itai congty eon (83,916,000) (32,634,000) (116,550,000)Giarn khacTl}i ngay 30/06/2019 1,021,106,210,000 21,743,395,153 (8,993,360,790) 51,546,932,622 533,448,072,646 28,159,357,904 1,647,010,607,535

b) Chi tiSt van dAutir ctia chti sahihI

Cu6i ky TYl~ Dc1ukY TYl~VND (%) VND (%)

v6n g6p cua Ong Nguy~n M~h Hfl 199,957,820,000 19.58% 199,957,820,000 19.58%V6n g6p eua Ba Ph<;lmThj H6ng 116,037,060,000 11.36% 116,037,060,000 11.36%V6n g6p eua Ong Nguy~n Van Quang 96,549,390,000 9.46% 96,549,390,000 9.46%v6n g6p eua d6i illgng khae 599,568,579,210 58.72% 599,568,579,210 58.72%C6 phieu quy 8,993,360,790 0.88% 8,993,360,790 0.88%

1,021,106,210,000 100.00% 1,021,106,210,000 100.00%

- 23-

1/;:'


G4A, Khu ph6 4, PhubngTan Hi~p,


Bao cao tai chinh hop nhit

Cho ky k~ toan til 01104/2019 d~n30/06/2019

c) Cac giao djch v@v6n v6i cac chusO' hihl va phan ph6i c6 tllC,chia lQ'inhu,n

Nam 2019 Nam 2018

VND VND

V6n dAutu cua chusohfru 1,021,106,210,000 1,021,106,210,000!:

~- Vt5ngop ildu IcY 1,02I,106,2I0,000 929,623,130,000

C- Vt5ngop tang trongIcY 91,483,080,000

H- Vt5ngop giam trongIcY

\1- Vt5ngop cuoi IcY 1,021,106,2I0,000 1,02I,106,2I0,000

Ld C6 rue, loinhuandilehia 137,234,236,500- Ct5tire, loi nhudn ehia tren loi nhudn ndmtruacbang ti€n 45,751,156,500 --T,

- cd tuc, loi nhudn tam chia tren loi nhudn niimtruacbang cd phieu 91,483,080,000-

d) C6 phi~u

30/06/2019 01/01/2019

S6 hrong e6 phieu dangky phat hanh 102,110,621 102,110,621S6 luong e6 phieu dilban ra cong chung 102,110,621 102,110,621- cdphieu phd thong 102,1 10,621 102,]]0,621

s6 hrong eb phieudiroc mua lai 1,460,000 1,460,000- cdphieu pM thong 1,460,000 1,460,000, ~.,

100,650,621 100,650,621S6 hrong co phieu dang luu hanh

- cdphiiu phd thong 100,650,621 100,650,621

M~nhgilieb phi~udilluu hanh (VND) 10,000 10,000

e) Cac quy ding ty

30/06/2019 01/0112019

VND VND

Quy dAutu phat trien 51,546,932,622 51,546,932,622

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

19 . cAc KHoAN MVC NGOAI BANG CAN DOl KE ToAN

30/06/2019 OliO 112019

c. NgofiJ.it~ cac lo,i

D6ng Dollar My (USD) 499,599.96 265,051.41D6ng Euro (EUR) 100.00 100.00

20 . TONG DOANH THU BAN HANG vA CUNG cAP DICHVVTir 01104/20 19 d~n Til 01104/20 18 d~n

30106/2019 30/06/2018

VND VNDa. Doanh thu

Doanh thu ban tMnh phdm 327,180,781,970 411,093,487,752

Doanh thu ban hang h6a 919,498,505,093 1,175,519,151,418

Doanh thu eung cApdichV\l 11,654,678,783 3,851,317,492

1,258,333,965,846 1,590,463,956,662

b. Doanh thu d6i v6i cac ben lien quan (chi ti~t t,i thuy~t minhsa34)

- 24-

CONG TV CO PHAN T~P DoAN THEP TIEN LEN

G4A,Khu ph3 4, PhuongTan Hiep, Bao caoUti chinh hQ'p nhfttThanh ph3 Bien Hoa, Tinh D6ng Nai Cho ky k6 toanill01/04/2019 d6n 30/06/2019

21 . cAc KHOAN GIAM TRU DOANH THU

Til 0110412019dSn Til 01/04/2018 d6n30/06/2019 30/06/2018

VND VNDGiam gia hang ban

Hang ban bi tra lai ~~T

:\ A'22 . GIA VON HANG BAN n

"Til 01/04/2019 d6n Til 01/04/2018 d6n

B}

30106/2019 30/06/2018 d£)0~

VND VNDGia v3n cua thanh pham dll ban 313,152,697,946 356,259,351,658Gia v3n cua hang hoa dll ban 889,840,507,962 1,116,263,409,831Gia v3n cua dich vu dll eung cAp 3,651,236,360 963,629,161Hoan nhap/Du phong giam gia hang t6n kho (4,386,034,623) (1,655,760,005)

1,202,258,407,645 1,471,830,630,645

23 . DOANH THU HO~ T DONG TAl CHiNH

Til 01/04/2019 d6n Til 01/04/2018 d6n30106/2019 30/06/2018

VND VND

Lai ti6n gui, Hii eho yay v3n 659,790,316 776,778,497Chiet khau thanh toan, lai ban hang tracham 80,666,704 142,688,956Lai ill thanh Iy cac khoan dAutu ngan han, dai han 689,567,155c6 rue, IQ'inhuan diroc ehia 110,166,796 27,759,050,410Lai chenh l~ehty gia phat sinh trongky 1,688,371,483 522,497,252Doanh thu hoat d<lngtai ehinh khac 16,667,154

2,538,995,299 29,907,249,424

24 . CHI PHt TAl CHINH

Til 01/04/2019 d6n Til 01/04/2018 d6n30106/2019 30/06/2018

VND VNDLili ti6n yay 19,504,134,984 30,604,585,846L6 do thanh Iy cac khoan dAutu nglin h1;ln,dai h1;ln 1,520,866,814L6 ehenh I~eh1)' gia pMt sinh trongkY 448,479,717 12,622,749Hoan nh~plD\l' phong giam gia cae khoan dAutu 1,984,316,270Chi phi tai ehinh khae 191,259,136 214,927,115

20,143,873,837 34,337,318,794

- 25-


G4A,Khu ph6 4, PhubngTan Hi~p,


Bao cao tai chinh hQ'Pnh§t

Cho ky k~ toanill01/04/2019 d~n30/06/2019

25 . THU NH~P KHAc

Til 01/04/2019 d~n30/06/2019

re01/04/2018 d~n30/06/2018

VND VND

63,636,364Thu nhapill thanh ly tai san

Ti~n phat thu duoc

Thu nhap khac

103,405,840

585,123,280 164,158,132

688,529,120 227,794,496

26 . CHI PHI KHAc

Til 01/04/20 19 d~n30106/2019

Til 01/04/2018 d~n30/06/2018

VND VNDChi phi thanh ly tai san

Chi phi khac 418,849,984 427,547,837

418,849,984 427,547,837

27 . CHI PHI BAN HANG vA CHI PHI QUAN LY DOANH NGHI¥P

Til 01/04/20 19 d~n Til 01/04/20 18 d~n30106/2019 30/06/2018

VND VND

a. Chi phi ban hang 15,584,833,871 13,670,813,121

Chi phi nguyen lieu, v~t lieu, d6 dung 123,768,227 145,076,965

Chi phi nhan cong 3,490,451,629 3,695,272,782

Chi phi kh§u hao tai san c6 dinh 1,843,188,594 1,175,472,182

Chi phi djch vu mua ngoai 9,223,629,430 3,916,910,947

Chi phi khac bang ti~n 903,795,991 4,738,080,245

b. Chi phi quan Iy doanh nghifp 12,138,300,068 22,729,217,124,

Chi phi nguyen lieu, v~t lieu, d6 dung 57,667,726 174,817,604

Chi phi nhan cong 5,030,499,570 5,045,805,619

Chi phi khau hao tai san c6 dinh 3,132,168,426 2,025,919,349

Thu~, phi, 1~phi 159,548,218 153,581,121

Hoan nhap/Chi phi du phong 7,344,635,791

Chi phi dich vu mua ngoai 3,028,483,649 3,455,049,285

Chi phi khacbang ti~n 729,932,479 4,529,408,355

27,723,133,939 36,400,030,245

28 . CHI PHI SAN XUAT KINH DOANH THEO YEU TO

Heat dQng cua cong ty chu y~u la hoat dQng thuong mai, vi v~y Cong ty khong thuy~t minh chi phi san xuat kinh doanh

theo y~u t6, do dll thuyet minh cac y~u t6 cua chi phi ban hang va chi phi quanIy doanh nghi~p t~i Thuy~t minh s6 27

- 26-


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

Bao cao tai chinh hQ'Pnh§t

Cho ky k~toan tir 01104/2019 d~n30106/2019

29 . TUUE THU NH~P DOANH NGHI~P

Thu@thu nh,p doanh nghi~p hi~nhanhTir 01104/20 19 d~n

30106/2019VND

Chi phi thueThunhap doanhnghiep tinh tren thu nh~pchiu thu~namhien hanh 2,851,183,125

Chi phi thu@thu nh,p doanh nghi~p hi~nhanh 2,851,183,125

Tir 01/04/2018 d~n30106/2018

VND

11,210,515,352

11,210,515,352

30 . LAI CO BANILAI SUY GIAM TREN CO PHIEU

Vi~c tinh toan l11icc bantren cd phieu c6 thephan ph6i chocac cd dong s6htru cd phfut phd thongcua Cong tyduocthuc hien dua tren cacs6lieu sau :

Tir 01/04/20 19 d~n Tir 01104/2018 d~n30106/2019 30106/2018

VND VND

7,900,280,210 40,022,238,040

7,900,280,210 40,022,238,040

100,650,621 91,502,313

78 437

LQ'inhuan sau thu~

LQ'inhuan phanbd cho cdphieu phd thong

csphieu phd thongluu hanhbinhquantrongky

Liii CO' ban tren c6 phi@u

Lai co ban tren cd phieu dll duoc dieu chlnh h6i t6 theo quy dinh tai Chuan muc k~ toan Vi~tNam s6 30- Lai tren cdphi~u.

31 . CONG CV TAl CHiNH

Cac IO\licongcy tai chinh ciia Cong ty

Gia tri sdk~ toan30106/2019 01/0112019

Giag6c Gia g6cDl,fphOngVND VND VND

Tai san tai chinhTien va cac khoan 77,786,869,858 88,540,924,481tuang duang tien

Phai thu khach hang, 553,320,007,838 (98,019,919,162) 640,358,289,180phai thu khac

D§utu ng~nh~n 15,006,795,782 (3,903,838,639) 14,371,081,594

646,113,673,478 P01,923,757,80Q 743,270,295,255

Dl,fphongVND

(67,109,665,703)

(4,213,197,741)

(71,322,863,444)

30106/2019

Gia tri sdk~toan

VND VND

NQ" phai tra tai chinh

Yay va nq

Phai tra nguai ban, phai tra khac

Chi phi phai tra

1,248,172,906,100

358,841,239,198

2,470,670,632

1,609,484,815,930

- 27-

01/0112019

1,010,512,734,264

196,078,302,485

3,915,719,004

1,210,506,755,753

CONG TY CO PRAN T~P DoAN TREP TIEN LEN


Bao cao tii chinh hQ'Pnhllt

Cho ky ke toan tll'01/04/2019 den 30/06/2019

Thong tu 210/2009ITT -BTC va cacquy dinh hien hanhyeu du trinh bayBao cao taichinh va thuyet minh thong tin d6ivci cong cu taichinh nhung khongdua racac huang dfu1nrong duong cho viec danh gia vaghi nhan giatri hop Iy cuacac tai san tai chinh va no phai tra taichinh, ngoaitrir cac khoan trich l~p d1,1'phong no phaithu kh6 doi va d1,1'phonggiam gia cac khoand~u nr chimg khoandil diroc neuchi tiet tai cac Thuyetminh lien quan. Vi v~y,Cong ty chua danhgia gia trj hop Iy cua tai san tai chinh va no phai tra tai chinh t1;lingay ket tMc nien di) ke toano

Quan If rui ro tii chinh

Rui ro tai chinh cua Cong ty bao g6m rtii ro thi truOng, rtii ro tin d1,lllgva rtii ro thanh khoan. Cong tydil xay d1,l'llgMth6ng ki~m soat nhfu1 dam bao S1,1'can b&nga muc hqp Iy gifta chi phi rtii ro phat sinh va chi phi quan Iy rtii roo BanGiam d6c Cong ty c6 trach nhi~m theo doi quy trinh quan Iy rtii ro d~ dam bao S1,1'can b&ng hqp Iy gifta rtii rova ki~msoat rui roo

Riii ro thi truitng

H01;ltdi)ng kinh doanh cua Cong ty se chu yeu chiu rtii ro khi c6 S1,1'thay d6i v~ gia,tY gia h6i doai va lili sufi!.

Rui ro v~ gia:

Cong ty chiu rtii ro v~ gia cua cac cong Cl,lv6n pMt sinhillcac khoan d§u tu c6 phieu ngAn h1;lnva dai h1;lndo tinh khongchAc chAn v~ giatuang lai cua c6 phieu d§u tu. Cac khoan d§u tu c6 phieu dai h1;llldugc nAm gift vai ml,lCdich chienlugc lau dai, t1;lithai di~m ket tMc nam tai chinh Cong ty chua c6 ke h01;lchban cac khoan d§u tu nay.

Tir 1 namtraxu6ng

Tren 1namden 5 nam Tren 5 nam Ci)ng

VND VND VND VNDT~i 30/06/2019

B§u tu ngAnh1;lll

B§u tu dai h\ln

11,102,957,143 11,102,957,143

11,102,957,143 11,102,957,143

Tl.li 0110112019

B§u tu ngAnh1;ln

B§u tu dai h1;lll10,157,883,853 10,157,883,853

10,157,883,853 10,157,883,853

Rui ro v~tY gia h6i doai:

Cong ty chiu rtii ro v~tY gia do giatrj hqp Iy cua cac lu6ng ti~n trongtuang lai cua mi)t cong cv tai chinh se bien di)ngtheo nhUng thay d6i cuatY gia ngo1;lit~ khi cac khoan yay, doanh thu va chi phi cua Cong ty dugc th1,l'chi~n b&ngdon viti~n t~ khac v6'i d6ng Vi~t Nam.

Rui ro v~ lili suAt:

Cong ty chiu rtii ro v~ liii suAtdo gia tri hqp Iy cua cac lu6ng ti~n trong tuong lai cuami)t cong Cl,ltai chinh se bien di)ngtheo nhUng thay d6i cua !iii suAt thi truOngkhi Cong ty co pMt sinh cac khoan ti~n gui co ho~c khong co ky h1;ln,cackhoan yay va ng chiu liii suAt tM n6i. Cong ty quan Iy rtii ro !iIi suAt b&ng cach phan tich tinh hinh C1;lnhtranh tren thitruOng d~ co dugc cac lili suAtco Igi cho ml,lcdich cua Cong ty.

Riii ro tin dl;lng

- 28-


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

Bao cao tiii chinh hQ'pnhit

Cho ky ke toantil 01/04/2019 den 30106/2019

Tren 1 nam

den 5 nam

Rui TO tin dung la rui TO rna mot ben tham gia trong mQtcong cu tai chinh hoac hopd6ng khong eo kha nang thuc hienduoc nghia vu cuamlnh dfut den tbn thAt vBtai chinh eho Cong ty. Cong ty eo cac rui TO tin dung til hoat dQng dQng sanxuAt kinh doanh (chu y€u d6i voi cackhoan phai thu khach hang) vahoat dQngtai ehinh (bao g6m tiBngui ngan hang,eho vayva cac cong cu tai chinh khac),

Til 1 namtro xuong

VND

T,i 30/06/2019Tien va cac khoannrong duongtiBnPhai thu khach hang,phai thu khac

77,786,869,858

447,789,488,676

525,576,358,534

T,i 0110112019Tien va cackhoan

nrong duong tiBnPhai thu khach hang,phai thu khae

88,540,924,481

565,738,023,477

654,278,947,958

Riii TO thanh khoan

Tren 5nam Cong

VND VND VND

77,786,869,858

7,510,600,000 455,300,088,676

7,510,600,000 533,086,958,534

88,540,924,481

7,510,600,000 573,248,623,477

7,510,600,000 661,789,547,958

Rui ro thanh khoan la nii ro Congty g~p kho khan khi th\le hi~n cae nghiaV\l tai ehinh do thi€u v6n. Rui ro thanh khoaneua Congty eM y€u pMt sinhtil vi~e eae tai san tai ehinh va nQ'phai tra tai ehinh eo eae thai di~m dao hc;tnkhae nhau.

Thai hc;tnthanh toan eua eae khoan nQ'phai tra tai ehinh d\la tren eae khoan thanh toan d\l ki€n theo hgp d6ng (tren eO'sodong tiBn eua eae khoan g6e) nhu sau:

Til 1namtroxu6ng

VND

T,i 30/06/2019Yay va nQ' 1,248,172,906,100

Phai tra nguai ban, 357,700,351,198phai tra khae '

Chi phi phai tra 2,470,670,632

1,608,343,927,930

T,i 0110112019Yay vanQ' 1,010,512,734,264

Phai tra nguai ban, 194,932,214,485phai tra khae

Chiphiphaitra 3,915,719,004

1,209,360,667,753

Tren 1 namden 5 nam Tren 5 nam CQng

VND VND VND

1,140,888,000

1,248,172,906,100

358,841,239,198

2,470,670,632

1,140,888,000 1,609,484,815,930

1,146,088,000

1,010,512,734,264

196,078,302,485

3,915,719,004

1,146,088,000 1,210,506,755,753

Cong ty eho rAng mue dQ t~p trung niiTO d6i vui vi~e tra nQ'Ia thAp. Congty e6 khci nang thanh toan eae khoan nQ'denhc;tntil dong tientil hoc;ttdQng kinh doanh va tien thutil eae tai san tM chinh dao hc;tn.

- 29-

CONG TY CO PHAN T~ DoAN THEP TIEN LEN

G4A, Khll ph&4, PhuongTan Hi~p,

Thanh ph& Bien Hoa, Tinh D6ng Nai

Bao cao tai chinhhop DhAt

Cho kY k~ roan ill01104/2019 d~n30/06/2019

32 · NHUNG str KltN PHAT SINH SAU NGAy KET TRUC KY KE TOAN N.AM

Heat d(\ng kinh doanh cac san pham thep chiem tren 90%tY trong toan b(\ hoat d(\ng cua Cong ty va chu y~u di€n ra tren

lanh th6 Viet Nam, do d6 Cong ty khong I~p bao cao b(\ phan theo linhV1JC kinh doanh va khuV1JC dia IY.

Khong c6 su kien trong y€u nao xay ra sau ngay k€t thucky k8 toan doi hoi duoc diell chinh hay cong b6 tren Bao cao

tai chinh rieng nay.

33 · BAo cAo BO PH!N

34 · NGHltp vu vA soDU Val cAc BEN LIEN QUAN

Trong niim, C6ng ~ co giao dich vai cae ben lien (Juannhu sau:

Til 01104/2019d8n Til 01/04/2018 d~n

M&iguanM 30106/2019 30106/2018

Doanh thu ban hang, cung cAp djchv\l

Cong ty C6 phfut Thep B~c Nam Cong ty lien k8t 181,156,569,561 350,388,955,557

Mua v,t tll', hang bOa, djchV\l

Cong ty C6 ph~n Thep B~c Nam Cong ty lien k€t 120,455,215,415 58,044,160,598

S6du vai cae ben lien (Juantai nwkit thuc kVM toan:

M&iguanM 30106/2019 0110112019

Phiii thu tiin hang

Cong ty C6 phfut Thep B~c Nam Cong ty lien k~t 22,779,573,144 70,467,510,865

Tra trU'll"ccho ngU'l'riban

Cong ty C6 ph~n Thep B~c Nam Congty lien k~t 1,689,994,357

Phiii thu khac

Cong ty C6 ph~n Thep B~c Nam Cong ty lien k~t 916,957,807

Phai tra tiin hang

Cong ty C6 phfut Thep B~c Nam Cong ty lien k~t 41,824,344,189 34,194,914,618

Phiii tra khac 3,871 ,063, 118 3,182,018,077Ba Ph~m Thj H6ng T6ng Giam d&c 1,995,270,931 1,306,225,890ang Nguy€nVan Quang P.T6ng Giam D6c 1,875,792,187 1,875,792,187

Tiin yay phiii trii 11,441,121,655 12,569,909,842ang Nguy€n M~ Ha Chu tjch HDQT 9,918,264,262 9,875,264,262Ba Ph~m Thj H6ng T6ng Giam d&c 1,522,857,393 2,694,645,580

- 30-

CONG TY coPHAN T~P DoAN THEP TIEN LEN

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

Bao clio tai chfnh hop nh§t

Cho ky k6 toanill 01104/2019 d6n 30/06/2019

35 . SO LI~U SO SANH

S6 lieu so sanh tren Bang Can d6i k6 toan va cac thuyet minh nrong irng la s6 lieu cua Bao cao tai chinh cho nam tai

chinh k6t thuc ngay 31 thang 12 nam 2018 da duoc Congty TNHH Hang Kiem toan AASC kiem toano S6 li~u tren Baocao K6t qua hoat dQng kinh doanh, Bao cao luu chuyen ti~n t~ va cac thuyet minh nrong irng la s6 li~u cua Bao cao tai

chinh choky k6 toan ill ngay 0110112018 d6n ngay30/06/2018 da diroc Congty TNHH Hang Ki~m toan AASC soat xet.

~ii@_GT'l

'HA)ANT

NLE

~)A - i.~

D6 Thj Kim Dung

Ngtroi l~p

f)6ng Nai, ngay25 thang 07 niim 2019

Nguy~n M,nh HaChu tich HQi d6ng quan tri

- 31 -

011 v! tin on~CHITIEU Mil Thuyet Quy 2-2019 Quy 2-2018 Chenh I~ch Nguyen nhan~

minhso

1 2 3 4 5 6= (4-5) 71. Doanh thu ban hang va cung cap djch vI} 01 20 1,258,333,965,846 1,590,463,956,662 (332,129,990,816) Do tinh hinh kinh te the gioi chien tranh thuong mai

My - Trung tir dftu nam 2019 c6 nhi~u biSn dQng lamcho gia thep giam va nhu cAu sir dung nguyen v~t li~ucho cac cong trinh ddu tu cling giam d~n dSn doanh thuban hang giam so vci cungIcy nam tnroc,

2. Cac khoan giam tnr doanh thu 02 21 - - -3. Doanh thu thu§n ban hang va cung dp djch VI} 10 1,258,333,965,846 1,590,463,956,662 (332,129,990,816)

4. Gia van hang ban 11 22 1,202,258,407,645 1,471,830,630,645 (269,572,223,000) Doanh thu Icy nay giarn d~n dSn gia v6n cling giamtuong irng,

5. LQi nhu~n gQP v~ ban hang va cung dp djch VI} 20 56,075,558,201 118,633,326,017 (62,557,767,816) Loi nhuan gQP ban hang giam la do nhiing nguyennhan n6i tren din dSn lqi nhu~n gQP giam so voi clingIcy nam truoc.

6. Doanh thu hO<;ltdQng tai chinh 21 23 2,538,995,299 29,907,249,424 (27,368,254,125) Doanh thu titi chinh Icy nay giam la do khong nh~nchia lqi nhu~n tir cong ty lien kSt.

7. Chi phi titi chinh 22 24 20,143,873,837 34,337,318,794 (14,193,444,957) Chi phi titi chinh giiun la do giam yay cac t6 chirc tind\mg va chu dQng duqc ngu6n v6ntl,1 c6.

Trong d6: Chi phi llii yay 23 19,504,134,984 30,604,585,846 (11,100,450,862)

8. Phftn llii (l6) trong cong ty lien kSt, lien doanh 24 275,551,002 (26,011,500,029) 26,287,051,031

9. Chi phi ban hang 25 27 15,584,833,871 13,670,813,121 1,914,020,750

10. Chi phi quan Iy doanh nghi~p 26 27 12,138,300,068 22,729,217,124 (10,590,917,056) Chi phi quan Iy Icy nay giam la do khong tnchdl,1

phong phai thu kh6 doi.11. LQi nhu~n thu§n to' ho~t dQng kinh doanh 30 11,023,096,726 51,791,726,373 (40,768,629,647) Do mQt s6 nguyen nhan neu tren nen d~n dSn Iqi nhu~n

hO<;ltdQng kinh doanhIcy nay giam so vo; clingIcy namtruoc.

D .• h a~

CONG TY CO PHAN T~ DoAN THEP TIEN LEN

G4A - KP4 - P.Tin Hi~p - Bien Hoa - Dang Nai Bao cao tai ~hinh h'!Jl nh§tCho Icy kS toan tir01/04/2019 dSn30/06/2019

Kinh goo : UY BAN CHUNG KHOA.N NHA NUOC-soGIAO DJCH CmJNG KlIoAN TP HO CHi MINH

v~viec : Giai trinh chenh lech s6 li~u tren bao clio kSt qua hoat dQng kinh doanh hop nhAt quy 2 nam 2019 va clingIcy nam tnroc :

- 32-

Da Thi Kim Dung

Ngiroi l~p Chu tich HQi d6ng quan tri

COITIEU Mi Thuyet Quy 2-2019 Quy 2-2018 Chenh I~ch Nguyen nhan~

minh'.., so

1 2 3 4 5 6= (4-5) 712. Thu nhap khac 31 25 688,529,120 227,794,496 460,734,624

13. Chi phi khac 32 26 418,849,984 427,547,837 (8,697,853)

14. LQi nhu~n khac 40 269,679,136 (199,753,341) 469,432,477

15. TAng IQi nhu~n k~ toan trtr6'c thu~ 50 11,292,775,862 51,591,973,032 (40,299,197,170)Do mQt s6 nguyen nhiin chu y~u tren nen d~n d~n t6nglei nhuan k~ toan tnroc thue giarn tuong(mg.

16. Chi phi thu~ thu nhap doanh nghiep hien hanh 51 29 2,851,183,125 11,210,515,352 (8,359,332,227)

17. Chi phi thu~ thu nhap doanh nghiep hoan lai 52 29 -

18. LQi nhu~n sau thu~ thu nh~p doanh nghi~p 60 8,441,592,737 40,381,457,680 (31,939,864,943)Loi nhuan sau thu~ TNDNkY nay giam hem so voicung ky nam tnroc lit do nhiing nguyen nhiinchu y~uneu tren,

19. LQi nhu~n sau thu~ cua cAclong cua congty me 61 7,900,280,210 40,022,238,040 (32,121,957,830)

20. LQi nhu~n sau thu~cuacAclongkhfmg ki~m soat 62 541,312,527 359,219,640 182,092,887

21. Lii cooban tren cA phi~u 70 30 78 437 (359)

~

/hiKim Lo• •

~~truang

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Documents

CONG TY CO PHAN TAp DoAN THEP TIEN LEN MST: 3 6 0 0 5 …tienlengroup.com.vn/upload/BCTC/2019/BCTCHNQ22019.pdf · CONG TY coPHAN T~P f)oANTHEP TIEN LEN G4A, Khu ph6 4, Phuong'I'an