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r-·-·-'-·-·-·-'-'-'-'-'-'-'---------'---·---'-·---'--- 'f, ,! CONG TY CO PHAN T~P DoAN THEP TIEN LEN !! MST: 3 6 0 0 5 1 2 8 3 0 !, ,, ----------//---------- ,, ,, ,, ,., ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,i ,, BAo cAo TAl CHiNH HOP NHAT j, .,, ,i Quy 3 Dam 2016 i, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,! J, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,
I I, ,, ,, ,, ,, ,, ,! G4A Khu phB 4, Phuong Tan Hi~p, Thanh phB Bien Hoa, Tinh DAngNai !L ~
CONG TV CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D3ng Nai
N(HDUNG
BAo cAo TAl CHINH HQI>NHAT QUY3/2016
Trang
Bao cao cua Ban T6ng Giam d6c
Bang din d6i ke toan hop nhdt
Bao cao ket qua hoat d¢ng kinh doanh hop nhdt
Bao caohru chuyen tien t~ hop nhdt
Thuyet minh bao cao tai chinh hop nhdt
Giai trinh chenh l~ch s6 li~u tren bao cao k€t qua hoat d¢ng kinh doanh hop nhdtquy 3 nam2016 va cimg ky namtruce
02-03
04-05
06
07-08
09-31
32-33
- 1 -
eONG TY CO PHAN T~P DOAN THEP TIEN LEN
G4A, Kim ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nhfitCho ky k€ toan ttl'01/07/2016 d€n 30109/2016
BAo cAo CVA BANTONG GIAM DOC, tl
Ban T6ng Giam d6c Cong ty C6 phan T~p dean Thep Ti€n Len (sau day goi t~t la "Cong ty") trinh bay Bao cao cuaminh va Bao cao tai chinh hop nh§t cua Cong ty cho nam tai chinh k€t thuc ngay 30 thang 09 nam 2016.
eONGTY
Cong ty C6 phan Tap doan Thep Ti€n Len duoc chuyen d6itir Cong TNHH Ti€n Len c6 chung nhan dangky kinhdoanh s6 4702000255 dp ngay 22 thang 11 nam 2001 thanh cong ty c6 phan; heat dQng thea Gi§y chung nhan dang kydoanh nghiep cong ty c6 phan s6 3600512830 dang ky I§.nd§.u ngay 18 thang 08 nam 2009, dang ky thay d6i I§.nthrr 8ngay 17 thang 02 nam 2016 do So' K€ hOIlChva D§.u tu Tinh D6ng Nai dp.
Trll So' clla Cong ty tlli: G4A, Khu ph6 4, PhuOng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
HOI DONG QUAN TRJ, BAN TONG GIAM DOC VA BAN KIEM SOAT
Cac thanh vien cua HQi d6ng Quan tri trong nam va tlli ngay I~p bao cao nay bao g6m:
Ong Nguy~n Mllnh Ha Chu tich
Ong Nguy~n Van Quang Uy vien
Ba Phllm Thi H6ng Uy vien
Ong Duong Quang Binh Oy vien
Ong D~ng Tu§n Dlli Oy vien
Cac thanh vien clla Ban T6ng Giam d6c oil di6u hanh Cong ty trong nam va tlli ngay I~p bao cao naybao g6m:
Ba Phllm Thi H6ng T6ng Giam d6c
Ong Nguy~n Van Quang Ph6 T5ng Giam d6c
Ong DuO'ng Quang Binh Ph6 T5ng Giam d6c
Ba Dao Thi Kim Loan K€ toan tm&ng
Cac thanh vien cua Ban Ki~m soM bao g6m:
Ba Tmong Thi Thu Hi6n
Ba Le Thi H6ng Li~u
Ba Cao Thi Hoai Thu
Tm6'ng ban
Thanh vien
Thanh vien
eONG BO TRAeH NHIEM eVA BAN TONG GIAM DOC DOl vcn BAo eAo TAl eHiNH HOP NHAT. .Ban T6ng Giam o6c Cong ty chiu trach nhi~m v6 vi~c I~p Bao cao tai chfnh hqp nh§t phfm anh trung thll'c, hqp Iytinhhinh hOllt dQng, k€t qua hOllt dQng kinh doanh va tinh hinh luu chuy~n ti6n t~ cua Cong ty trong nam. Trong qua trinhI~p Bao cao tai chinh h9'P nh§t, Ban T6ng Giam d6c Cong ty cam k€t dil tuan thll cac yeu du sau:
Xay dll11gva duy tri ki~m soat nQibQ ma Ban T5ng Giam d6c va Ban quan tri Cong ty xac dinh la dn thi~t o~dam bao cho vi~c I~p va trlnh bay Bao cao tai chfnh hqp nh§t khong con sai s6t tr9ng y€u do gian I~n ho~c donh§.m I~n;
Lila Ch9n cac chfnh sach k~ toan thfch hqp va ap dlmg cac chinh sach naymQt cach nh§t quan;
-2-
CONG TY CO PHAN T~P f)OAN TlIEP 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~ to anttl' 01/07/20 16 d~n30109/2016
Dua ra cac danh gia va du doan hoply va than trong;
Neu ro cac chuan muc k~ toan duoc ap dung c6 duoc tuan thu hay khong, c6 nhtrng ap dung sai lech trong y~ud~n mire dn phai c6ng b6 va giai thich trong Bao cao tai chlnh hop nhc1thay kh6ng;
Lap va trlnh bay cac Bao cao tai chinh h9'P nhc1ttren cosa tuan thu cac Chuan rnuc k~ toan, Ch~ d9 k~ toan doanhnghiep Viet Nam va cac quy dinh hien hanh c6 lien quan d~n viec I~p va trlnh bay Bao cao tai ehinhh9'P nhat;
L~p cac Bao cao tai chinh hqp nhc1tdlla trenCO' sa ho~t d9ng kinh doanh lien tl,lC,trLI'tmang hgp kh6ng th@chor~ng C6ng ty se ti~p tl,lChO\1td9ng kinh doanh.
Ban T6ng Giam d6c C6ng ty dam bao r~ng cac s6 k~ toan dll'gcluu giG'd@phan anh tlnh hlnh tai chinh eua Cong ty, vaimuc d9 trung thl,l'c,h9'P Iy t~i bc1tc(r tho'i di@mnao va dam bao r~ng Bao cao tai chinh hqp nhc1ttuan thucac quy djnhhi~n hanh cua Nha nuac. D6ngthai c6 tnich nhi~m trong vi~c bao dam an tofm tai san cua Cong ty va th\Ic hi~n cacbi~n phap thich h9'P d€ ngan ch~n, phat hi~n cac hanh vi gian I~n va cae vi ph\1m khae. ~
Ban T6ng Giam d6c C6ng ty cam k~t r~ng Bao cao tai chinh hqp nhc1tda phan anh trung thl,l'cva hqp Iy tlnh hlnh til,i .~chinh cua Cong ty t~i thai di@mngay 30 thang 09 nam 2016, k~t qua hO\1td9ng kinh doanh va tlnh hlnh luu chuy@nii~nt~ cho ky k~ toan k~t thlic cung ngay, phu hgp vai Chudn m\IC, Ch~ d9 k~ toan doanh nghi~p Vi~t Nam thea dungthong tll'200/20 14/TT/BTC ngay 22/12/2014 cua B9 tai chinh va tuan thu dc quy djnh hi~n hanh c6lien quan d~n vi~cI~p va trinh bay Bao cao tai chfnh h9'P nhc1t.
Cam k~t khac
Ban T6ng Giam a6c cam k~t r~ng C6ng ty kh6ng vi ph~m nghia Vl,lcong b6 thong tin thea quy djnh t~i Thongtu s6155/20 15/TT-BTC ngay 06 thang 10 nam 2015 cua B9 Hi chfnh huang d~n v~ vi~e cong b6 thong tin tren thj truongchu'ng khoan.
Chli tjch H9i d6ng quan trj
D6ng Nai, ngay19(hang 10 nam 2016
- 3 -
CONG TY CO PHAN T~]> HoAN THE]> TIEN LEN
Bao cao t!li chlnh hop nh§tG4A, Khu ph6 4, Phuong'Tan Hi~p,
Thanh Eh6 Bien Hoa, Tinh D6ng Nai Cho k~ k~ toan HI'01/07/2016 d~n 30109/2016
BANG CAN DOl KE ToAN HOP NHATT~i ngay 30 thang 09 nam 2016
MilTAl SAN Thuy~t 30/09/2016 0110112016
so minh VND VND
100 A, TAl SAN NGA.N H~N 1,913,140,128,797 1,209,757,585,406
110 I. Ti~n va cac khoan tuong duo'ng ti~n 3 83,311,435,541 98,467,847,773III 1. Ti@n 32,760,442,985 47,442,013,024112 2. Cac khoan tuong duong tien 50,550,992,556 51,025,834,749
120 II. Hh tu' tai chinh ngdn han 4 10,699,832,385 17,227,027,465121 1. Chung khoan kinh doanh 16,801,913,686 23,903,937,316122 2. D~I'phong giam gia chung khoan kinh doanh (6,102,081,301) (6,676,909,851)
(130 III. Cac khoan phai thu ngdn han 341,083,446,208 314,068,237,9.0~131 I. Phai thu ngan han ella khach hang 5 262,750,842,930 266,125,982,60 I
Tra truce ehonguoi ban ngan han •132 2. 50,453,550,642 20,359,712,121 ~135 5. Phai thu ve eho vay ngan han 10,620,000,000 10,620,000,000136 6. Phai thu ngan han khac 6 17,483,155,969 18,286,646,512137 7. D~ phong phai thu ngan han kho doi (224,103,333) (1,324,103,333)
140 IV. Hang tan kho 7 1,445,993,448,555 765,445,675,002141 I. Hang t6n kho 1,498,255,703,003 860,931,279,342149 2. Du phong giam gia hang t6n kho (52,262,254,448) (95,485,604,340)
150 V. Tai san ngdn han khac 32,051,966, 108 14,548,797,265151 I. Chi phi tra truoc ngan han 11 2,004,229,723 941,399,31~152 2. Thu~ gia tri gia tang duoc khau trll' 30,047,736,385 9,605,037,728153 3. Thu~ va cae khoan khae phai thu Nha nuae 13 4,002,360,224
200 B. TAl SAN DAI H~N 612,277,985,568 602,100,005,064
210 I. Cac khoan phai thu dai h~n 600,000216 6. Phili thu dai h\ln khae 6 600,000
220 II. Tai san ca dinh 329,746,925,898 339,999,924,109221 I. Hi san e6 djnh hll'u hinh 9 207,354,434,303 216,832,702,074222 Nguyen gia 360,714,730,415 355,468,409,844223 Gia tri hao mon luy k~ (153,360,296,112) (138,635,707,7700227 3. Hi si'me6 dinh vo hlnh 10 122,392,491,595 123,167,222,035228 Nguyen gia 130,115,306,720 130,115,306,720229 Gia tri hao mon luy k~ (7,722,815,125) (6,948,084,685)
240 IV. Tai san dO' dang dai h~n 8 89,279,787,325 84,687,093,916242 2. Chi phi xay dl;l'ngCO' ban dO' dang 89,279,787,325 84,687,093,916
250 IV. HAu tu' tai chinh dai h~n 4 180,798,643,625 164,473,677 ,883252 2. Dilu tu van eong ty lien k~t, lien doanh 180,798,643,625 164,473,677,883
260 V. Tai san dai h~n I<hac 12,452,628,720 12,938,709,156261 I. Chi phi tra tmae dai h\ln 11 12,452,628,720 12,938,709,i5~269 VI. LQ'i th~ thu'o'ng m~i270 TONG CONG TAl SAN 2,525,418,114,365 1,811,857,590,470
- 4 -
CONG TV CO PHA.N T~P DoAN TI-IEP TIEN LEN
G4A, KIm ph& 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh Dong Nai
Bao cao tili chinh hep n~litCho ky k~ toan tir01/07/20 16 d~n30109/20I Q
BANG CAN DOl KE ToAN HQP NHA.TT~i ngay 30 thang 09 narn 2016
(ti~p theo)
Miiso
Thuyetminh
30/09/2016NGUONVONVND
300 A, N<)PHA.I TRA.
310 I. NQ' ng~n han311 1. Phai tra nguoi ban ngan han312 2. Nguoi mua tra ti€n truce ngan han
313 3. Thu~ va cac khoan phai nop Nha nuoc314 4. Phai tra nguoi lao dong
315 5. Chi phi phai trang~n han318 8. Doanh thu chuathuc hien ngan han
319 9. Phai tra ngan han khac320 10. Vay va no thue Uti chinh ngan han322 12. Quy khen thuong, phuc19'i
1,345,503,178,244
1,341,966,769,643
14 191,195,369,654
15,762,837,354
13 40,633,752,381
2,269,558,460
513,922,730
27,000,000
15
16 2,732,090,327
12 1,082,951,192,511
5,881,046,226
330 II. NQ' di'li han
337 7. Phai tra dai han khac
341 11. Thu~ thunhap hoan lai phai tra16
17
3,536,408,60I
179,670,306
3,356,738,295
400 B. VON CI-rO SOHU'U 1,179,914,936,121
410 I. van chi! so'htru
411 1. V6n g6p cua chu so' hnu
411a - csphieupM thong co quyen bieu quyet4// b - cdphieu z,ru dfji
412 2. Th~ngdu v6n c6 ph§n
415 5. C6 phi~u guy
418 8. Quy d§utu phat tri~n
421 11. L9'i nhu~n sau thu~ chua ph§n ph6i
LN chua phdn ph6i Iflyki din cu6ikj; truo'C
LN chua phdn ph6iky nay
429 13. Lqi ich c6 dong khong ki~m soM
18 1,179,914,936,121
846,455,640,000
846,455,640,000
21,743,395,153
(8,993,360,790 )
51,546,932,622
248,523,403,694
(83,008,033,868)
331,531,437,562
20,638,925,442
440 TONG CONG NGUON VON 2,525,418,114,365
~ao Thj K;m Loao
K~ toan twang
DB Thi Kim Dung
Nguaj I~p
D6ng Nai, ngay 19 thCmg10nam 2016
- 5 -
01/01/2016
VND
971,390,423,088
970,623,302,190
III,265,855,97~
5,264,160,077
1,053,789,928
4,255,904,288
2,034,664,663
108,000,000
2,957,600,524 \,837,550,747,791 ~
-~
6,132,578,946
767,120,898
180,570,306. ~586,550,592
840,467,167,382
840,467,167,382
846,455,640,000
846,455,640,000
21,743,395,153
(8,993,360,790)
51,546,932,62?
(83,008,033,868)
86,339,584,695
(169,347,618,563)
12,722,594,265
1,811,857,590,470
Nguy~n M~nh I-li'I
Chu tich HOi d6ng quan tri
CONG TV CO PHAN T~P DOAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng NaiBao do tai chfnh hep nh§t
Cho ky k€ toantir 01107/2016 d€n30109/2016
BAo cAo KET QUAHO~T DONG KINH DOANH HQP NHATTil" 0110712016 d~n 30/09/2016
Ma s6 CHi TIEU
01 1. Doanh thu ban hang va cung dip djchVI}
02 2. Cackhoan giam trir doanh thu
10 3. Doanh thu thuin ban hang va cung dipdjch VI}
11 4. Gia v6n hang ban
20 5. LQi nhu~n gi}p v~ ban hang va cung dipdjch VI}
21 6. Doanh thu hoat dong tai chinh
22 7. Chi phi tai ehfnh
23 Trangdo: Chi phi ldi vay
24 8. Ph~n lai hoac 16trong congty lien doanh, lien k€t25 9. Chi phi banhang
26 10. Chi phi quan Iy doanh nghiep
30 11. LQi nhu~n/(16) thu~n tir hoat di}ng kinh doanh31 12. Thu nh?p khac
32 13. Chi phi khac
40 14. Lgi nhu~n khac
50 15. T6ng IQ'inhuan k~ roan trutrc thu~
51 16. Chi phi thu€ thu nh?p doanh nghiep hien hanh
52 17. Chi phi thu€ thu nhap doanh nghiep hoan lai60 18. LQi nhuan sau thu~ thu nh~p doanh nghi~p
61 19. LQi nhu~n sau thu~ ciia c6 dong cua congty m~62 20. LQi nhu~n sau thu~ cua e6 dong khong ki~m soat70 21. Lai cO"ban tren c6 phi~u
D6 Thi Kim Dung
Ngu<'riI?p
D611gNai, ngay 19 thang 10 niim 2016- n -
Quy3
Thuyet
minh
TirOl/07/2016 d~n30/09/2016
Til' 0110712015d~n30/0912015
20
21
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
22
23
24
27
27
25
26
29
29
80,580,339,411
30
77,132,234,528
3,448,104,883
927
~
~~K€ toan tru6ng .. ,_
- 6 -
785,719,953,350
322,971,048
785,396,982,302
747,519,923,799
37,877,058,503
2,720,523,008
21,008,948,641
13,994,306,483
819,912,229
8,257,800,918
8,001,159,621
4,149,584,560
315,304,475
903,552,020
(588,247,545)
3,561,337,015
1,597,013,884
1,964,323,131
2,326,646,731
(362,323,600)
29
Liiy k~ dfiu nam d~Dcu8i ky
Til" 01/0112016 d~n Til' 01/0112015 d~n30/09/2016 30/09/2015
VND VND
2,865,290,473,328 2,329,106,427,100
728,603,500 746,895,033
2,864,561,869,828 2,328,359,532,067
2,394,406,100,119 2,217,383,738,122
470,155,769,709 110,975,793,945
4,686,092,823 7,777,229,914
45,510,007,666 58,686,277,179
45,359,898,121 45,714.958,156
16,324,965,742 1,452,246,500
34,850,299,681 25,753,899,108
24,842,577,643 24,562,275,340
385,963,943,284 11,202,818,732
3,622,882,177 11,137,228,378
961,719,033 1,975,218,161
2,661,163,144 9,162,010,217
388,625,106,428 20,364,828,949
46,407,149,986 6,826,984,731
2,770,187,703
339,447,768,739 13,537,844,218
331,531,437,562 13,810,945,770
Chti tich HOid6ng quan tri
CONG TV CO PHAN T~P DoAN T1-IEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh Dong Nai
Bao cao Hli chinh hop nh§t
Cho ky k~ roan nr01/07/20 16 d~n30109/2016
BAo cAo LUU CHUYEN TIEN TIt HOP NHAT. .(Theo plurong plulp gian ti!p)Til' 01/01/2016 d~n 30/09/2016
Milso CHi TIEU
Thuy~tminh
Til' 0110112016 d~n30/09/2016
Til' 01101/2015 d~n30/09/2015
VND VND
I. Luu chuyen ti~n til' heat d(lng kinh doanh
01 1. L(J'inhu{ln trutrc tllll! 388,625,106,428 20,364,828,94:9
2. ou« chinli cho cdc kho an
02 Kh~u hao tai san c6 djnhva b~t dQng san d§u nr 16,364,540,498 15,292,039,129
03 Cac khoan du phong (44,898,178,442) 3,800,404,600 ~05 Lai, 16til' hoat dQng d§u nr (3,099,729,794) (12,942,053,745)
/I
06 Chi phi 1aiyay 45,359,898,121 45,714,958,156 C
07 Cac khoan aieu chinh khac F
08 3. L(J'i n"u{/n tir hoa: apng kill" doanh tnco» 402,351,636,811 72,230,177,089 '1thayaOi vall luu a{}ng :--.
ry09 Tang, giam cac khoan phai thu (42,354,946,740) (150,241,950,294 ) :;;;;;
1O Tang, giam hang t6n kho (637,324,423,661 ) (83,016,710,3.84)
11 Tang, giam cac khoan phai tra (kh6ng k€ lai 66,395,327,643 10,406,900,518yay phai tra, thue thu I1h~pdoanhnghiep phai
12 Tang, giam chi phi tra tmoc (576,749,974) 269,637,462
13 Hmg, giam chung khoan kinh doanh 7,102,023,630 (1,3 10,044,100)
14 Tien lai yay aa tni (45,888,323,558) (45,714,958,156)
15 Thu@thu nh~p doanh nghi~p all nQP (1,928,049,091) (5,475,304,919)
16 Tien thu khac til' ho~t a(>ng kinh doanh 134,236,794 112,967,171
17 Ti~n chi khac cho ho~t aQng kinh doanh (223,733,262) (446,932,472)
20 Llru cltuyin ti€n tllu(in til' IIo(lt apng kinlt {/o(lnlt (252,313,00 I ,408) (203,186,218,085)
Lu'u chuy~n ti~n til' ho~t d(lng dAu tu'~i
II.
21 1. Ti~n chi dS mua s~m, x§y dv'ng tai san c6 ajnh (10,683,452,235) (4,003,964,492)ya cac tai san dai h~n khac
22 2. Ti~n thu tll' thanh Iy, nhu9'l1g ban tai san c6 136,363,636 5,710,000,000djnh ya cac tai san dai h~n khac
27 7. Tien thu lai cho yay, c6 t(rc yaIgi nhu?n auQ'c 2,303,233,055 5,879,255,366
30 LIm clllIyin tidll t"ufin ttl' 11O(lt dpng dflu tIl' (8,243,855,544) 7,585,290,874
III. Lu'u chuy~n ti~n til' ho~t d(lng tai chinh
32 2. Ti~n chi tra Y6n gop cho cac chu sa hU'u, mua (8,993,360,790)I~i c6 phi~u cua doanh nghi~p aa phat hanh
33 3. Tien thuttl' di yay 2,708,184,785,088 2,682,238,383,215
34 4. Tien tra nQ'g6c yay (2,462,784,340,368 ) (2,507,579,156,117)
36 6. C6 t(rc, lQ'inhu~n da tra cho chu sa hU'u (90,297,750,500)
40 LIm clluyin ti€n tllll(ln til' "O(lt (1pl1gtlti cltfnlt 245,400,444,720 75,368,115,808 '-
- 7 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tiii chinh hQ'p nhfit
Cho ky k€ toan tu01/07/2016 d€n 30109/2016
BAo cAo LUU CHUYEN TIEN TE HOP NHAT. . .(Theo phuong plulp gidn alp)Til' 01/0112016 d~n 30/09/2016
50 Luu chuyenti~n thufin trong ky (15,156,412,232) (] 20,232,8] 1,403)
60 Ti~n vii nro'ng durmg ti~n dfiuI{y 98,467,847,773 212,447,953,164
61 Anh huong cua thay d6i t9 gia h6idoai quy d6i ngoai t~
70 Ti~n vii turmg duong ti~n cu5iI{y 3 83,311,435,541 92,2] 5,141,761
Dli Th] Kim Dung
Nguoi I~p
DongNai, ngay 19 thong 10 ndm 2016
Chu tjch H9i d6ng quan tr]
- 8-
CONG TY CO PHAN T~P DoAN TI-tEP TIEN LEN
G4A, Khu ph6 4, PI1U'cYI1gTanHiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nhflt
Cho ky k~toan tu 01/07/2016 d~n 30109/2016
BAN THUYET MINH BAD CAD TAl CHiNH HOP NHAT.Til' 01/07/2016 d~n 30/09/2016
, THONG TIN CHUNG
1.1 Hlnh thtrc so' hfru vBn
Cong ty C6 phdn T~p dean Thep Ti€n Len duoc chuyen d6i ttr Cong TNHH Ti€n Len co chung nhan dangky kinhdoanh s6 4702000255 c§p ngay 22 thang 11 nam 2001 thanh cong ty c6 phan; hoat d9ng thee Gifty chung nhan dangky doanh nghiep congty c6 phan s6 3600512830 dangkY Ian dau ngay 18 thang 08 nam 2009, dang ky thay d6i Ianthir 8 ngay 17 thang 02 nam 2016 doSo K€ hoach va Dau tu Tinh Dong Nai cap,
Tn,1so chinh cua Congty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
V6n di~u I~ cua Congty thee dang ky la 846.455,640,000 d6ng, tuong duong 84,645,564 c6 ph§n, menh gia m(\t c6ph§n la 10,000 d6ng,
C6 phi~u cua Cong ty chinh thll'C dang ky giao dich t\liSo Giao dich Chung khoan Thanh ph6 H6 Chi Minh HI'ngay16 thang 03 nam 2010 vai rna giao dich la TLH,
Thong tin v~ cac cong ty con, cong ty lien k€t clla Cong ty xem chi ti€t t\li Thuy€t minh s6 4c,
1,2 Nganh ngh~ I<inh doanh
Ho?t d(\ng kinh doanh cua Cong ty g6m:
- San xuat s~t, thep, gang, Chi ti€t: San xuftt s~t, thep (khong san xuftt t\li tfl,lso);
- Ban buon kim lo?i va qu~ng kim 10\li, Chi ti€t: Ban buon s~t, thep, nhom, d6ng nguyen lieu;
- Ban Ie d6 ngG kim, san, kinh va thi~t bi I~p d~t khac trong xay dl,rng trong cac cu'a hang chuyen doanh;
- Ban buon may moc, thi€t bi va ph\l tung may nong nghi~p;
- D\li Iy, moi giai, dftu gia, Chi ti€t: D?i Iy, moi giai thu'O'Ilg m?i (tru moi giai bftt d(\ng san);
- B6c x~p hang h6a;
- Xay d\l'ng nha cac lo?i;
- Xay d\l'ng cac cong trinh cong ich;
- Chufin bi m~t b~ng;
- Hoan thi~n cong trinh xayd\l'ng;
- L~p d~t h~ th6ng cap, thoMnuac,10 suo'i va di~u hoa khong khi;
- L~p d~t he th6ng xayd\l'ng khac;- Cho thue xe d(\ng cO';
- Ban buon 0 to va xe co d(\ng cO'khac;
- Ban Ie 0 to con (Io?i 12 ch6tra xu6ng);
- Kinh doanh bat d9ng san, quy~n su'd\lng dftt thu(\c chu so hil'u, chu SLr d\lng ho~c di thue;
- Nha hang va cac dich V\l an u6ng ph\lc v\llll'u d9ng (khong kinh doanh t?itr\l so);
- Ban Ie khac trong cac cu'a hang kinh doanh t6ng hqp: Kinh doanh trung tam thll'O'ng m?i;
- Kho bai va luu giG'hang h6a;
- Tr6ng ru'ng va cham s6c ru'ng;
- Cua, xe, bao g6 va bao quan g6 (khong hO\lt d(\ng t\li tn,1so);
- HO\lt d(\ng ki~n truc va tll' van ky thu~t c6 lien quan, Chi ti~t: tu vftn, thi~t k€ k~t C§u cong trinh xay dl,l11gdan dl,mg,cong nghi~p;
- Ban buon v~t li~u, thi~t bi I~p d~t khac trong xay dl,rng, Chi ti€t: ban buon v~t li~u xay dl,l11g,g6 cay va g6 ch~ bi~n(khong chu'a hang t?i tr~lsa);
-9-
CONG TY CO PHAN T~P DOAN TH(~P TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nh§t
Cho ky ke toan tir01/07/2016 den 30109/2016
Heat dQng kinh doanhcua Congty g6m (tiep theo):
- L~p d?t h~ thong dien;- Van tai hang hoa bing dirong bo;
- Xay dung cong trinhduong s~t va duong bQ;
- Xay dung cong trlnh ky thuat va dan dung khac;
- Gia cong co khl,XLI' Iy va trang phu kim loai. Chi tiet: gia cong co khi, (tnr xi rna - khong gia cong tai tru so);
- Sua chua may moe thiet bi. Chi tiet:suachua may nong nghiep (khong sU'achua tai trusa);
- San xuat may nong nghiep va lam nghiep. Chi tiet: san xu~t may nong nghiep (khong san xuat tai trusa);
- Ban phu tung va cac bQ ph~n pl1l,ltr9'Clla 0 to va xe co d(\ngCO' khac;
- Dich Yl,I lUll tru ng~n ngay (khong kinh doanh t\li trl,lsa);
- HO\lt d(\ng clla cac cong vien vui chO'i va cong vien thea chu d~, Chi tiet: kinh doanh khu du Ijch sinhthai (khongkinh doanh t\li trl,lsa);
- HO\lt d(\ng dich Vl,lh6 tr9' trl,l'ctiep cho v~n tai dUCmgthuy;
- Khai thac g6 (g6 rlrng tr6ng),
2 . cUE DO VA CHiNH SACH KE ToAN Ap Dl)NG T ~I CONG TY
2.1 Ky I<~ toan, oO'n vi ti~n t~ sir d\lI1g trongka toan
Ky ke toan nam clla Cong ty bitt d§u tll' ngay01/01 va k€t thuc vao ngay31112 hang nam,
Don vi ti~n t~ su' dl,lng trong ghi chep k€ toan la d6ng Vi~t Nam (VND),
2.2 Chu5n m\rc va Ch~ oQk~ toan ap d\lI1g
chi tit) M toan apd~mg
Cong ty ap dl,lng Che dQ Ke toan doanh nghi~p ban hanh thea Thongtu 200/20 14/TT-BTC ngay 22112/2014 cua B(\Tai chinh,
Tuyen b6vi vi?c lwin thit Chudnm~rcki loanva chi tit) ki loan
Cong ty da ap dl,lng cac Chu~n ml,l'c k€ toan Vi~t Nam va cac van banhuang d~n Chu~n ml!c do Nhanuac da banhanh. Cac bao cao tai chinhdu9'c l(lp va trlnh bay thea dung mQi quy dinh cua tung chu~n ml!c, thong tu huang d~nthl,l'chi~n chu~n ml,l'cva Ch€ dQ k€ to an hi~n hanh dang ap dl,lI1g.
Hinh thL'rcki loan apdl,mg
Cong ty ap dl,lng hlnh thu'c k€ toan tren may vi tinh.
2.3 Cong C\l tai chinh
Ghi nh4n ban tldu
Tai san tai chinh
Tai san tai chfnh cua Cong ty bao g6m ti~n va cac khoi'm tuO'ng duO'ng ti~n, cac khoi'm phai thu khach hang va phi'tithu khac, cac khoan cho vay, cac khoan d§utu ng~n h\ln va dai h\ln. T\lithai di€m ghi nMn ban d§u, tai si'm tai chinhdu9'c xac dinh thea gia mualchi phi phat hanh cQng cac chi phi phM sinh kMc lien quan tn,l'c tj€p den vi~c mua,phathanh taj san taj chfnh do.
- 10-
CONG TV CO PHA.N T~P eoAN THEP TIEN LEN
G4A, Khu ph6 4,Phuong'I'an Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai ehinh hop nhfit
Cho ky k~ toan nr01/07/20 16 d~n 30109/2016
Nc phai tra taichinh
No phai tra taichfnh cua C6ng ty bao g6mcac khoanvay, cac khoan phai tra nguoiban va phai tra khac,chi phi phaitra, Tai thai diSm ghi nhan I~n d~u, cac khoan no phai tra taichinh duoc xac dinhthea gia phat hanh cong cacchi phiphat sinh lien quantrue tiep o€n viec phat hanh no phai tra taichinh do.
Gia tri sau ghi nhdn ban ddu
Hien t!;lichua c6 cac quy dinh v€ danh gia lai cong cu tai chinh sau ghi nhan ban d~u.
2.4 Ti~n va cackhoan tuong durrng ti~1l
Ti€n va cac khoan tuang ouang ti€n bao g6m ti€n m?t t!;liquy, ti€n gU'i ngan hang, cac khoan ddu tu ng~n h!;lnc6 tho'igian dao h\1n kh6ng qua03 thang, c6 tinh thanh khofm cao, c6 kha n1'ingchuy@n d6i d~ dang thanh cac luqng ti€n xacdinh va kh6ng c6 nhi€u rui ro trong chuy@n d6i thanh ti€n,
2.5 Cae khoall dftu tu' tai ehinh
Chlrng khoan kinh doanh ma trong d6 C6ng ty n~m giiI vi m1,1Cdich kinh doanh duqc ghi s6 k€ toan thea gia g6c, baog6m: Gia mua c<)ng(+) cac chi phi mua (n€u c6) nhu chi phi m6i gi6i, giao dich, cung dp thong tin, thu€, I~ phi vaphi ngan hang, Gia g6c clla chlrng khoan kinh doanh duqc xac dinh thea gia tri hqp Iy clla cac khoan thanh toan t\1ithai di@m giao dich phat sinh. Thai di@m ghi nh~n cac khoan chlrng khoan kinh doanh lathai di@m nM d~u tu c6quy€n so hiIu C1,1th@nhu sau:
- Ch(rng khoan Iliem y~t duqc ghi nh~n t\1i thai di@mkhap I~nh(T+O);
- Chlrng khoan chua niem y~t duqc ghi nh~n t\1i thai di@mchinh th(l'c c6 quy€n so hU'u thea quy dinh Clla phap lu~t.
D~u tu n~m giU' d~n ngay dao h\1n la cac khoan d~utu n~m giU' d~n ngay dao h\1n (ngOl'li cac khoan ch(mg khoan kinhdoanh) nhu: Cac khoan ti€n glri ngan hang c6 ky h\1n (bao g6m ca cac 10!;litin phi€u, ky phi€u), trai phi~u, c6 phi~uuu dai ben phat hanh b~t bu<)c phi'li mua l\1it\1i m<)tthai di@mnh~t dinh trong tuong lai va cac khoi'ln cho vay n~m giltd€n ngay dao h\1n v6i ml,lCdich thu lai hang ky va cac khoan d~u tu n~m giU' d€n ngay dao h\1n khac.
D~u tu n~m giG' d€n ngay dao h\1n t\li thb'i di@m bao cao, n€u:
- Ky phi€u, tin phi€u kho b\1c, ti€n glri ngan hang c6thai h\1n thu h6i ho?c dao h\1n khong qua 3 thang k@tu ngay muakho{m d~u tu d6 duqc coi la "tuong duang ti€n";
- C6 thai h\1n thu h6i v6n du6i I n1'imho?c trong I chu ky kinh doanh duqc phan 10\1i1a tai san ng~n h\1n;
- C6 thai h\1n thu h6i v6n tren 1 nam ho?c han 1 chukY kinh doanh duqc ph an 10\1ila tai san dai h\1n.
Cac khoi'ln d~u tu VaG cac c6ng ty con rna trong do Cong ty n~m quy€n ki@m soat duqc trlnh bay thea phuung phapgia g6c. Cac khoan phan ph6i Iqi nhu~n rna cong ty mt( nh~n duqc tu s6 1qi nhu~n lUy k~ clla cac cong ty con saungay cong ty my n~m quy€n ki@m soat duqc ghi VaG k~t qua hO\1td<)ng kinh doanh trong nam clla congty my. Cackhoi'ln phan ph6i khac duqc xem nhu ph~n thu h6i clla cac kho"m d~u tu va duqc trll' VaGgia tri d~u tu.
Cac khoi'ln d~u tu VaG cac cong ty lien k€t rna trong d6 Cong ty co i'lnh huang dang k€ duqc trlnh bay theaphuangphap gia g6c. Cac khoi'ln phan ph6i Iqi nhu~n tll' s6 Iqi nhu~n thu~n IUy k€ clla cac cong ty lien k€t sau ngay d~u tudu'Q'c phan b6 VaG k€t qua hO\1td<)ng kinh doanh trong nam cua Cong ty, Cac khoi'ln phan ph6i khac duqc xem nhuph~n thu h6i cac khoi'ln d~u tu va duqc trll' VaGgia tri d~u tu.
D1,1'phong gii'lm gia d~u tu oU'Q'cI~p VaGthai di@mcu6i qui la s6 chenh I~ch giUa gia g6c clla cac khoan d~u tu du'qch\1ch toan tren s6 k€ toan 16n ho'n gia tri thi twang ho?c gia trj hqp Iy Clla chung t\1ithai oi@m I~p dl:!'phong.
- 11 -
CONG TY CO PRAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao Hliehinh hop nhAt
Cho ky ke toan tu01/07/2016 oen 30109/2016
2.6 Cac khoan phai thu
Cac khoan phai tl1Uduoc trinh bay tren Bao cao tai chinh thea gia trj ghi s6 cac khoan phai thu khach hang va phaithu khac sau khi tnr di cac khoandir phong duoc I~p cho cac khoannc phai thu kh6 doi.
Du phong no phai thu kho doi duoc trich I~p cho tung khoan phai thu kho doi can cir VaGtu6i no qua han cua cackhoan no hoac du kien rmrc t6n thilt c6 th~ xay ra.
2.7 Hang tiln kho
I
Hang t6n khodircc tinh thea gia goc. Truong hop gia tri thudn co th~ thuc hien duoc thAp hon gia g6c thl hang t6nkho oll'qc tinh thea gia tri thuan co th~ tht,rc hi~n oll'qc. Gia g6c hang t6n kho bao g6m chi phf mua, chi phi che bienva cac chi phi lien quan trl,l'ctiep khac phat sinh o~ co ouqc hang t6n khoa oia oi~m va trllng thai hi~n tilL
Gia tri hang t6n kho Oll'Q'cxac oinh thea phu'O'ngphap blnh quan gia quy~n.
Hang t6n kho Oll'Q'chllch toan thea phuong phap ke khai thuang xuyen. ..."
OIl phong giam gia hang t6n kho oUQ'cl(ip VaGthai oi~m cu6i qui la 56 chenh I~chgiua gia g6c clla hang t6n kho Ianhon gia tri thuan co th~ thl,l'chi~n oUQ'c. A
2.8 Hi san e5 dinh va khAu hao tai san c5 dinh ,7J.
Tai san c6 oinh huu hlnh, tai san c6 oinh v6 hlnh ouqc ghi nh(in thea gia g6c, Trong qua trinhSlr d\mg, tai san c6oinh hO'uhinh, tai san c6 oinh v6 hinh oUQ'cghi nh(in thea nguyen gia, hao mon luy k€ va gia trj con Illi.
~-Kh§u hao oUQ'ctrich thea phll'O'ngphap ouang th~ng.Thai gian kh§u haoouqcuac tinh nhu sau:
- Nha clra, v~t kien truc
- May m6c, thi€t bi
- Phuong ti~n v(in tai
- Thi€t bi van phong
05 - 30 nam
05 - 10 nam
06 - 10 nam
03 - 05 nam
2.9 TllU~tllU nh~p hoan 1I.1i
Thu€ thu nh(ip hoan I\li oUQ'cxac oinh cho cac khoan chenh I~ch t\lm thai tlli ngay k€t thuc ky k€ toan namgiU'a cO'satinh thu€ thu nh(ip Clla cac tai san va nQ'phiii tra va gia tri ghi 56 clla chung cho ml,lCoich l(ip bao cao tai chinh, Taisan thu€ thu nh(ip hoan Illi va thu€ thu nh(ip hoan Illi phai tra ouqc xac oinh theo thu€ su§t dt,r tinh se ap dl,lngchonam tai sanoUQ'C thu h6i hay nQ'phai tra ouqc thanh toan, dl,l'atren cac mlrc thu€ su§t va lu(it thu€ co hi~u Il,rcvaongay k€t thuc ky k€ toan nam,
2.10 Chi phi tra tmo'c
Cac chi phi tra tmac chi lien quan oen chi phi san xufit kinh doanh clla m9t nam tai chinh ho?c mQt chu ky kinhdoanh ouqcghi nh(in la chi phi tra tmac ng~n hlln vaouqctinh vao chi phf san xu§t kinh doanh trong nam tai chinh,
Cac chi phi oa phat sinh trong nam tai chinh nhung lien quan oen ket qua hO\lt oQng san xufit kinh doanh clla nhi~unien 09 k€ toan oU'Q'chllCh toan vao chi phi tra truac dai hlln o~ pMn b6 dan vao k€t qua hOllt oQng kinh doanh trongcac nien 09 k€ toan sau,
Vi~c tinh va phan b6 chi phi tra tmac dai hlln vao chi phi san xufit kinh doanh tlmg ky h\lch toanoUQ'c can cLrvaotinh ch§t, mu'c 09 tlrng 10lli chi phi o~ chQn phu'O'ng phap va tieu thu'c phan b6 hqp Iy, Chi phf tra tmac ouqc phanb6 dan vao chi phi san xu§t kinh doanh theo phuO'ng phap ouang th~ng,
- 12 -
CONG TY CO PHA.N TAp DOA.N THEP TlEN LEN
G4A, Khu ph6 4, Phuong'I'an Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Sao cao tai chinhhop nhilt
Cho ky k~ toan ttl' 01107/2016 d~n 30109/2016
2.11 NQ'phai tra
Cac khoan phai tradUQ'Ctrlnh bay tren Bao cao taichinh theo gia tr] ghi s6 cac khoan phai tra nguoiban, phai tran(lib(l va phai tra khac,
2.12 Yay va no: thue tai chinh
Cac khoan phai tra duoc trinhbay tren Bao cao taichinh thea gia trj ghi s6 cac khoan khoanti€n yay, no thue taichinh,
2.13 Chi phi di vay
Chi phi di yay duoc ghi nhan VaG chi phi sanxuat, kinh doanh trongnam khi phat sinh, trir chi phi di yay lien quantrue ti~p d~n viec d~u tu xay dung hoacsan xu~t tai san do dang duoc tinh VaGgia tri cua taisan do (ducc v6n hoa)
khi c6 all cac di€u ki~n quy dinh trong Chu~nmvc K~ to an Vi~t Nam s616 "Chi phi di vay",
Chi phi di yay lien quan tn,rc ti~p a~n vi~c d~u tu xay d\mg ho~c san xu~t tai sanda dang dn c6thai gian du dai(tren 12 thang) d~ c6 th~ dua VaGsu' d\lng thea m\lc dich dinh tmac ho~c ban thi dUQ'ctfnh VaGgia tri cua tai san d6(duQ'c v6n hoa), bao g6m cac khoan lili ti€n vay, ph an b6 cac khoiln chi~t kh~u ho~c ph\l tr(\i khi phat hanh trai phi@u,cac khoiln chi phi phI,!phat sinh lien quantai qua trlnh lam thu tl,!Cvay.
Cac khoan chi phi th\l'c t€ chua ph at sinh nhung duQ'c trich tmac VaGchi phi san xu~t, kinh doanh trong nam d~ dambao khi chi phi phat sinh thl,l'c t€ khong gay d(\t bi@ncho chi phi san xu~t kinh doanh trenCO' sa dam bao nguyen t~cphu hQ'p gilla doanh tim va chi phi. Khi cac chi phi d6 phat sinh, n€u c6 chenh I~ch vai s6 dil trich, k€ toan ti@nhanhghi b6 sung ho~c ghi giam chi phi tuang lmg vai ph~n chenh I~ch,
2.14 Chi phi phai tra
2.15 Van chi! so'hu'u
V6n d~u tu cua chusa huu duQ'c ghi nh~n thea s6 v6n thvc g6p cua chusa hU·u.
Th(lng du v6n c6 ph~n dUQ'c ghi nh<\1nthea s6 chenh I~ch Ian hanlho(lc nhc han giua gia thvc t@phat hanh va m~nhgia c6 phi@u khi phat hanh c6 phi@u I~n d~u, phat hanh b6 sung ho~c tai phat hc:mhc6 phi€u quy. Chi phitrvc ti€p lienquan den vi~c phat hanh b6 sung c6 phi@u ho~c tai phat hanh c6 phi€u quy dUQ'cghi giam TMng du v6n c6 ph~n.
C6 phi~u quy la c6 phi€u do Cong ty phat hanh va sau d6 mua 1<;1i.C6 phi€u quy dUQ'cghi nh<\1nthea gia tri thvc t€vatrlnh bay tren Bang Can d6i k~ toan la m(\t khoan ghi giilm v6n chusa huu. Cong ty khong ghi nh<\1ncac khoan Hli(16) khi mua, ban, pMt hanh ho(lc huy c6 phi~u quy.
LQ'i nhu<\1nsau thu~ chua phan ph6i la s6 IQ'inhu<\1ntu' cac hO<;1ta(\ng cua doanh nghi~p sau khi tru' (-) cac khoiln ai€uchinh do ap dl,lng h6i t6 thay d6i chinh sach k@toan va ai€u chinh h6i t6 sai s6t tr9ng y@ucua cac nam truac. LQ'inhu<\1nsau thu@chua phan ph6i c6 th~ au'Q'c chia cho cac nha d~u tu dl,l'atren ty I~ g6p v6n sau khi du'Q'cD<;1ih(\i d6ngc6 dong thong qua va sau khi dil trich l<\1pcac quy dl,l'phong thea Di~u I~ Cong ty va cac quy dinh cua phap IU<\1tVi~tNam.
C6 tll'Cphai tra cho cac c6 dong duQ'c ghi nh<\1nla khoiln phai tra trong Bang can d6i k~ toan cua Cong tysau khi c6Nghi quy@tchia c6 tll'Ccua D<;1ih(\i d6ng c6 dong Cong!y.
2.16 Ghi nh~n doanh thu
Doanh thu ban hcmg
- 13 -
-- -------
CONG TY CO PHA.NT~P DOA.N THEP TlEN LEN
G4A, Khu ph6 4, Phuong'TanHi~p,Thanh ph6 Bien Hoa, TlnhDong Nai
Bao cao tai chinh hop nh1\t
Cho ky k6 toan tu 01/07/2016 d6n 30109/2016
Doanh thu ban hangducc ghi nh~n khi d6ngthoi thea man cac di€u kien sau:
- Ph§n l6n rui ro va loi Ich gan lien voi quyen sa hnu san phdmhoac hang h6aail oUO'Cchuyen giao cho nguoi mua;
- Ccng ty khong con nam giU'quyen quanIy hang h6a nhirnguoi sahuu hang h6ahoac quyen kiem scathang h6a;
- Doanh thuduoc xac dinh tuongd6i chac chan;
- Cong ty da thu duoc hoacse thu ducc IO'iIch kinh t6 tir giao djch ban hang;
- Xac dinh duoc chi phi lien quan d6n giaodjch ban hang,
Doanh thu cung cdp dichVll
Doanh thu cung dp djch vu duoc ghi nhan khi k6t qua cua giao djch d6 duoc xac djnh mot each dang tin cay.Truong hop vieccung dp dich vu lien quan d6n nhiSu nam thl doanh thu dUQ'cghi nh?n trong nam thea k6t qua phftncong vi~c da hoan thanh VaG ngay I?p Bang din d6i ke toan cua nam d6, Ket qua cua giao djch cung dp dich, v\ldU'O'cxac djnh khi th6a man cac diSu ki~n sau:
- Doanh thu dU'O'cxac oinh tU'O'ngd6i ch~c ch~n;- C6 kha nang thu oU'O'cIO'ifch kinh te tLrgiao dich cung dp djch v\l d6;- Xac djnh oUO'cphftn cong vi~c da hoan thanh VaGngay I?p Bang din d6i ke toan;
- Xac djnh oUO'cchi phi phM sinh cho giao dich va chi phf de hoan thanh giao djch cung dp djch V\ld6,
Phftn cong vi~c cung dp djch V\l da hoan thanh oU'O'cxac djnh thea phuong phap oanh gia c6ng vi~c hoan thanh,
Doanh thu hO(lt Q(jng tai chinh
Doanh thu phat sinh tLrtiSn lai, c6 t(rc, lO'inhu?n oUO'cchia va cac khoan doanh thu hO\lt 09ng tai chinhkhac oUO'cghi nh~n khi thea man 06ng thoi hai(2) oiSu ki~n sau:
- C6 kha nang thu oU'O'cIQ'iich kinh te tLrgiao djch 06;
- Doanh thu duO'c xac djnh tU'o'ng06i ch~c ch~n.
C6 tl),C,lO'inhu~n oUQ'cchia dU'gc ghi nh?n khi Cong ty dU'O'cquySn nh?n c6 tl),Cho~c oU'gc quySn nMn Igi nhu?nttl'vi~c g6p v6n,Doanh thu kinh doanh bilt 09ng san ougc ghi nh~n khi 06ng thoi th6a man cac oiSu ki~n sau:
- Bcit d9ng san da hoan thanh toan b9 va ban giao cho ngU'oi mua, doanh nghi~p oa chuyen giao rui ro va Igi feh g~nliSn voi quySn sahuu bcit 09ng san cho ngU'oi mua;- C6ng ty kh6ng con n~m giU' quySn quan Iy bilt o9ng san nhu nguoisa hU'u bilt o9ng san ho~c quYSn kiem soat,bilt09ng san;- Doanh thu ougc xac ojnh tU'o'ng 06i ch~c ch~n;
- C6ng ty oa thu oU'gc ho~c se thu ougc Igi fch kinh t6 tir giao djch ban bcit 09ng san;
- Xac oinh oUO'cchi phi lien quan oen giao dich ban bilt 09ng san,
2.17 Cac khoan giam trtl' d03nh thu
Cac khoan giam tfL)'doanh thu duO'c trlnh bay tren Bao cao tai chfnh phan anh cac khoan ougc oiSu chinh giam trtl'VaGdoanh thu ban hang, cung dp dich V\l phat sinh trong ky, g6m: Chiet khciu thuong m\li, giam gia hang ban vahang bim bi tra hili.
2.18 Gia v6n hang ban
- 14 -
CONG TV CO PHAN T~P DoAN HtEP T1EN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
BaD CaD tal chinh hop nh§t
Cho ky k~ toan til 01/07/20 16 d~n 30109/2016
Gia v6n duoc trlnh bay tren Bao cao tai ehinh phan anh tr] gia v6n cua san pham, hang h6a, dichV\I, b~t d9ng sand~u tu; gia thanh san xuat cua san pham xay I~p (d6i voi doanh nghiep xay lap) ban trong kyo Ngoai ra, con ph an anhcac chi phi lien quan d€nheat d9ng kinh doanh b~t d9ng san d~utu nhir: Chi phi khau hao; chi phi sua chua;chi phinghiep vu eho thue b~t d9ng san d~u nr thee phuong thirc eho thue hoat dQng (truong hop phat sinh kh6ng Ian); chiphi nhuong ban, thanh19 b~t d9ng san d~utu.
2.19 Ghi nh~n chi phf Uli chinh
Cac khoanchi phi duoc ghi nhan vaochi phi tai ehinh gem:
- Chi phi hoac cac khoan 16 lien quan d~n cac hoar dQng d~u tu tai ehinh;
- Chi phi eho yay va di yay v6n;
- Cae khoan 16do thay d6i ty gia h6i doai eua cae nghi~p v\l phat sinh lien quan d~n ngolli t~;
- D\l' phong giam gia d§utu eh(rng khoan.
Cae khoim trenduge ghi nh~n thee t6ng s6 phat sinh trong nam, kh6ng butru vai doanh thu hOllt dQng tai ehinh.
2.20 Ole khoan thu~
Thudhi¢n himh
Hi san thu~ va cae khoan thu~ phai nQP eho nam hi~n hanh va cae nam truae duge xae dinh bing s6 tien d\r ki~nphai nQP eho (ho~e duge thu h6i tlr) cO'quan thu~, d\l'a tren cae mlre thu~ su~t va cae lu~t thu~ e6 hi~u I~e d~n ngayk~t thue ky tinh thu~.
3 . T1ENvA cAc KHoAN TU'ONG DU'ONGT1EN
30/09/2016 01/01/2016
VND VND
Tien m~t 304,037,558 248,923,271
Tien gl'ri ngan hang 32,333,430,427 47,193,089,753
Tien dang ehuy~n 122,975,000
Cae khoan tuang duang tien 50,550,992,556 51,025,834,749
83,311,435,541 98,467,847,773
- 15 -
CONG TY CO PHAN T~P DoAN THEP HEN LEN
G4A, Khu phb 4, Phirong'I'an Hi~p,Thanh phb Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hQ'pnh~t
Cho ky k~ toan tir 01107/2016 d~n 30109/2016
4 . cAc KHOAN DAu TU TAl CHiNH
30/09/2016 0110112016
Gia gfic Gia tr] hop Iy- DIJ phOng Gia gfic Gia tr] hQ'p Iy- D!}'phong
VND VND VND VND VND VNDa. Chimg khoan kinh doanh
- TJnggiti trj cJplliiu
KDC CP CTCP Kinh D6 3,493,732,750 2,642,500,000 (851,232,750) 3,493,732,750 1,701,000,000 (1,792,732,750)SHS CP_CTCP Chung khoan Sai Gon-Ha NQi 2,553,825,000 1,219,000,000 (1,334,825,000) 2,553,825,000 1,702,000,000 (851,825,000)SSI CP_CTCP Chirng khoan Sai Gon 2,063,090,000 2,197,800,000TKC CP_CTCP Xay dung va Kinh doanh DiabeTan Ky 2,302,065,000 1,341,285,000 (960,780,000) 2,302,065,000 1,250,535,000 (1,051,530,000)VCG CP_T6ng CTCPXu~t nhap Kh~uva Xay dung VN 1,538,773,677 1,801,160,000 2,529,227,990 2,240,380,800 (288,847,190)
Cac e6 phieu khac 6,913,517,259 3,958,273,708 (2,955,243,551) 10,961,996,576 8,270,021,665 (2,691,974,911)
16,801,913,686 (6,102,081,301) 23,903,937,316 (6,676,909,851)
- 16 -
CONG TY CO PHAN T~P f)OAN THEP TlEN LEN
G4A, KIm ph6 4, Phirong'TanHiep,
Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chinh hop nhilt
Cho ky k~ toan tir 01/07/2016 d~n 30109/2016
c. D§u tu· gop v6nvao cac donvi khac:
30109/2016 01/01/2016
VND VND511,690,228,80 1 511,690,228,801115,000,000,000 115,000,000,000
156,726,500,000 156,726,500,000
239,963,728,80 I 239,963,728,801
172,800,000,000 172,800,000,000172,800,000,000 172,800,000,000
D§u tu' vao cengty con
Cong ty TNHH San XUi1t va Thuong maiD<;IiPhuc
Cong ty TNHH Thep ray Nguyen
Cong ty TNHH Met thanh vien Thep PhucTi~nD§u nr vaocong ty lien I{~t
Cong ty C6 ph§n Thep B~c Nam
D§u nr vao congty con
Thong tin chi ti~t v~cac congty con cuaCong ty vao ngay30109/2016 nhu sau:
Ten cong tyNai thanh I~p vahoat d(lng Ty I~lei ich
Cong ty TNHH Sanxuftt va Thuong maiD<;IiPhuc
Thanh ph6H6 Chi Minh
95.83% 95.83%
Cong ty TNHH Thep Thanh ph6ray Nguyen H6 Chi Minh
97.35% 97.35%
Cong ty TNHH M(ltthanh vien ThepPhLIC Ti~n
Thanh ph6Ha N(li
100.00% 100.00%
D§u tu' vilo cong ty lien k~t
Thong tin chi ti€t v~ cac cong ty lien k€t cua Cong ty vao ngay30109/2016 nhu sau:Nai thanh I~p vahoat dong
Ten cong ty Ty I~ Iqi ich
Cong ty C6 ph§nThep B~c Nam
Tinh D6ng Nai 48.00% 48.00%
5 . KHOAN PHAI THU KHAcH HANG
30109/2016
a. Phiii thu ciia l<hach hilng ng~n h~nVND
236,071,135,462
c. Phiii thu ciia Idlach hang Iii cac ben lien quan (chi ti~t t~ithuy~t minh s634) 26,679,707,468
262,750,842,930
6 . PHAI THU KHAc
30109/2016
a. Ng~n h~n
Phai thu v~ Hii ti~n gU'i, ti~n cho yay
Phai thu v~ bao hi€m xii h(li
VND17,483,155,969
7,687,820
- 17 -
Hoat d(lng chinh
San xufttvakinh doanh thep
San xuat vakinh doanh thep
San xu§tvakinh doanh thep
HO<;ltd(lng chinh
San xuftt vakinh doanh thep
01/0112016
VND181,723,698,173
84,402,284,428
266,125,982,601
01/01/2016
VND
18,286,646,512;
512,085,870
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'TanHiep, Bao cao tal chinh hop nhflt
Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho ky k€ toantir 01/07/2016 a€n 30/09/2016
Phai thu v€ baohiern y t€ 42,040
Phai thu v€ baohiem th§.tnghiep 6,189,470
Tam ung 3,663,704,661 6,871,564,978
Ky CU'Q'C, ky guy 14,636,871 15,646,297
Cac khoan chi h9 2,148,781,798
Phai thu khac 13,790,937,147 8,738,525,529
b,Daihl;ln 600,000
Phai thu dai han khac 600,000
~
17,483,155,969 18,287,246,512
7 , HANG TON KHO30/09/2016 01/01/2016
VNO VNO
Hang mua dang di duong 5,565,893,314 4,642,592,708
Nguyen lieu, v~t li~u 375,486,361,264 210,275,603,340
C6ng cu, dung cu 275,456,908 228,334,700
Chi phi san xu§.tkinh doanh do dang 1,727,917,922 1,807,757,922
Thanh pham 35,661,881,104 42,216,036,165
Hang hoa 1,079,538,192,491 601,760,954,507
0\1' phong giarn gia hang t6n kho (52,262,254,448) (95,485,604,340)':
1,445,993,448,555 765,445,675,002
8 , TAl SAN DO' DANG DAI H~N
30/09/2016 01/01/2016
VNO VNOa, Chi phi san xufit, kinh doanh do' dang dal han
b. Xay dung co' ban do' dang
Xay dung chi nhanh tai Long Thanh 55,919,307,748 55,806,125,930Xay dung nha kho tai Da N~ng 23,042,918,351 18,902,227,4.17Chi phi mua phanmernFBO 535,000,000 535,000,OOOJXay dung mong may pha bangkh6 2000 650,446,124Gia trj 16a§.t9D2 3,454,373,121 3,440,235,598C6ng trlnh khac 911,318,551 1,237,081,541C6ng trinh D€n Lu 4,766,423,430 4,766,423,430
89,279,787,325 84,687,093,916
- 18 -
CONG TY CO PHAN T~P BoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hi~p, Bao cao tai chinh hop nhfttThanh ph6 Bien Hoa, Tinh £)6ng Nai Cho Icy k~ toan tir 01107/2016 d~n 30109f?016
9 . TAI SAN CO BJNH HUU HINH
Nha cira, v~t kienMay moe, thiet bj
Phuong ti~n van Uti, Thi~t bi, dung cuHisanc6 dinhConztrUc truyen dfrn quanly khac . .,
VND VND VND VND VND VNDNGUyENGIA.
s6 dir dftu nam 148,204,997,313 139,986,015,526 65,849,453,107 1,099,073,395 328,870,503 355,468,409,844Mua trong nam 4,573,680,000 372,598,04 I I, 184,648,590 6,130,926,63 I£)~uillxiiy dung co ban hoan thanh
Tang khac
Chuyen sang b§t d9ng san d~u tu
Thanh ly, nhuong ban (884,606,060) (884,606,060)Giam khac
s6 dtr cu6i narn 152,778,677,313 140,358,613,567 66,149,495,637 1,099,073,395 328,870,503 360,714,730,415GIA. TRT HAO MON L(JY KEse du dftu nam 41,572,754,889 58,561,064,344 37,559,652,229 636,115,817 306,120,491 138,635,707,770Trich khau hao 4,464,934,756 6,798,049,108 4,205,193,719 I I 1,882,478 9,749,997 15,589,810,058Tang khac
Chuyen sang bfrt d9ng san d~uill
Thanh ly,nhirong ban (865,221,716) (865,221,716)Giam khac
s6 dir cu6i nam 46,037,689,645 65,359,113,452 40,899,624,232 747,998,295 315,870,488 153,360,296,112GIA. TRJ CON L~I
s6 du' dftu nam 106,632,242,424 81,424,951,182 28,289,800,878 462,957,578 22,750,012 216,832,702,074s6 dir cu6i nam 106,740,987,668 74,999,500,115 25,249,871,405 351,075,100 13,000,015 207,354,434,303
- 19 -
"". • .... l • ~...
CONG TY CO PHAN T ~P f)OAN THEP TlEN LEN
G4A, Khu ph6 4, Phuong'Tan Hiep,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao Hti chinh hopnhAt
Cho ky k€ toan tir01/07/2016 d€n 30109/2016
10 . TAl sAN CO f)INH VO HINH
Gia tr] quyen su dungd&t
Phan mem may tfnh CQng
VND VND VND
NGUYEN GIA
se du diu nam
Mua sam moi
Thanh ly, nhuong ban
130,031,806,720 83,500,000 130,115,306,720
130,115,306,720 )
(6,948,084,685
\774,730,4403
-,
7,722,815,125~
123,167,222,035122,392,491,595
GIA TRJ HAO MON LOy KE
se du aAu nam
Trich khau hao
Thanh ly, nhuong ban
sedu cu6i nam
GIA TRJ CON L~lseduo aAu namsedtr cU6i nam
130,031,806,720 83,500,000S6 du cu6i nam
6,864,584,685
774,730,440
83,500,000
7,639,315,125 83,500,000
123,167,222,035122,392,491,595
11 . CHI PHi TRA.TRuaC30109/2016 01/01/2016
VND VND
a. NgAn han 2,004,229,723 941,399,313
Cong cu, dung cu xu§tdung 33,738,442 278,557,602
Cac khoan khac 1,970,491,281 662,841,711
b. Dal han 12,452,628,720 12,938,709,15~
Chi phi mua bao hiem 15,859,901
Cong C1,I, dung cu xu§tdung 203,558,123 552,986,640
Chi phi sua chuaIan TSCf) cho phan b6 134,046,569
Cac khoan khac 12,249,070,597 12,235,816,046
14,456,858,443 13,880,108,469
- 20-
CONG TY CO PHAN T ~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 BienHoa, Tinh D6ng Nai
Bao clio tai chinh hop nh:it
Cho kY kS toan nr01107/2016 dSn30109/2016
VND VND VND VND VND
sa cokhii nang tni nQ·
VND
12. YAY vA N<}THUE TAl CHINH
sa cokha nang tnt ng
Trong nam 30/09/20160110112016
Gia tr] Tling Giiim Gia tr]
a. Yay ng~n han
Yay Ngan hang 814,748,886,117 814,748,886,117 2,554,342,458,908 2,374,810,656,661 994,280,688,364 994,280,688,364
Yay cac t6 chirc va ca nhan khac 22,801,861,674 22,801,861,674 153,842,326,180 87,973,683,707 88,670,504,147 88,670,504,147
837,550,747,791 837,550,747,791 2,708,184,785,088 2,462,784,340,368 1,082,951,192,511 1,082,951,192,511
13 . THUE vA cAc KHOAN PHAI N(>P NHA NUOC
S6 phai thu d~unam S6 phai n(>pd~u namS6phai n(>ptrong S6 da:thuc n(>ptrong
nam nam
VND VND VND VND
Thue Gia tri gia tang 44,222,269 223,479,653,220 223,435,430,951
ThuS Xu.1t khau, Nhap khfru 4,015,981 4,015,981
ThuS Thu nhap doanh nghiep 3,954,121,974 46,407,149,986 1,928,049,091
ThuS Thu nhap ca nhan 1,053,789,928 316,426,872 1,261,443,340
Cac loai thuS khac 29,000,000 29,000,000
4,002,360,224 1,053,789,928 270,236,246,059 226,653,923,382
sa phai thu cU6i
namS6 phai n(>pcu6i nam
VND VND
40;524,978,921
108,773,460
40,633,752,381
Quyet tOM thue cua Congty se chiu su kiem tra cuaCO" quan thue. Do viec ap dung iu?t va cac qui dinh ve thue d6i voi nhieu loai giao dich khac nhau co th€ dugc giaithich thee nhieu
cach khac nhau, s6 thuS dugc trinh bay tren Bao cao tai chinh co th€ bi thay d6i theo quySt dinh cllaco quan thuS.
- 21 -
---- ------ __ -_ -- - - -----_
CONG TY CO PHAN T~P DoAN TIutp TIEN LEN
G4A,KIm ph6 4, Phuong'I'an Hi~p, Bao cao Uti chinh hop nhfit
Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho ky k~toan nr 01107/20 16d~n 30109/2016
14 · PHAI TRA NGUOI BAN
30109/2016 01101/2016
VND VNDa. Cac khoiin phiii trii ngU'()'iban 191,195,369,654 106,332,154,882
c. Phiii tra nguot ban lit cac ben lien quan(chi ti~t t~i thuyet minh sa34) 4,933,701,091
191,195,369,654 111,265,855,973
15 · CHI PHi PHAI TRA
30109/2016 01/01/2016
VND VND~
a. Ng~n han 513,922,730 2,034,664,663Phai tra Hliyay 442,704,128 1,607,406,592 -,
"Cac khoan khacI
71,218,602 427,258,071 ;;;;
b. Dal han
Phai tra, phai n(\p khac
513,922,730 2,034,664,663
16 · PHAI TRA KHAc
30109/2016 01101/2016
VND VNDa. Ng~n han 2,732,090,327 2,957,600,524Kinh phi cong dean 294,384,419 289,431,685Bao hi~m xa h(\i 194,042,144 54,209,027Bao hiern y t~ 71,091,340 1,395,445Bao hiem thAt nghiep 30,753,100C6 tire, loi nhuan phai tra 1,459,269,275 1,459,269,27.5Cac khoan phai tra, phai n(\p khac 682,550,049 1,153,295,092b. Diti han 179,670,306 180,570,306Nhan ky quy, ky circe dai han 179,670,306 180,570,306
2,911,760,633 3,138,170,830
17 . TAl SAN THUE THU NH~P HoAN L~I vA THUE THU NH~P HoAN L~I PHAI TRA
30109/2016 0110112016VND VND
a. Tai san thu~ thu nh~p hoan l~iTai san thuS thu nhap hoan lai lien quan dSn khoan chenh lech tarnthai duoc khau tru
b. Thu~ thu nh~p hoan I~i phai traThu~ thu nh~p hoan l~i phai tra phat sinhtu cac khoan chenh l~cht~m tho'i chiu thuS
3,356,738,295 586,550,592
3,356,738,295 586,550,592
- 22 -
CDNG TV CO PHAN T~P DOAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Fan Hiep,Bao clio tai ehinh hop nhh
Thanh ph6 Bien Hoa, Tinh El6ngNai Choky k~toantir 01/0712016 d~n30109/2016
18 . VON CHU SOHl'JU
a) Bang cIai ehi~u bi~n dQng ciia van chii so' hiiu
V6n d~u tu cua Chu Thang dir v6n e6C6 phieu quy
Quy d~utir phat Loi nhusn chua Lei ieh e6 dongCon"
sa hiru ph~n trien phan ph6i khong kiem scat• b
VND VND VND VND VND VND VND
NAM 2015
Tl.li ngay 0110112015 806,856,880,000 21,743,395,153 51,546,932,622 206,624,032,695 17,631,943,750 1,104,403,184,220
Tang v6n trongkYLiii/16trong kY 13,810,945,770 (273,101,552) 13,537,844,218
Phan ph6i loi nhuan
Chi tra e6 nrckY truce (80,685,688,000) (80,685,688,000)
Mua e6 phieu quy (8,993,360,790) (8,993,360,790)
Tl.li ngay 30/09/2015 806,856,880,000 21,743,395,153 (8,993,360,790) 51,546,932,622 139,749,290,465 17,358,842,198 1,028,261,979,648
NAM2016
Tl.li 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
Tang v6n trongkYLiii/16trong kY 331,531,437,562 7,916,331,177 339,447,768,739
Phan ph6i Igi nhuan
Chi tra e6 nrckY tnroc
Mua e6 phieu quy
Tl.li 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
b) Chi ti~t van cIiu ttl' cua chu sO-hiru
CU6ikY Tyl~ f)~u kY TYI~
VND (%) VND (%)
V6n gop euaDng Nguy~n Ml.lnhHa 165,254,400,000 19.52% 156,789,400,000 18.52%
V6n gop eua Ba Phl.lmThj H6ng 95,898,420,000 11.33% 95,898,420,000 11.33%
V6n gop euaDng Nguy~n Viin Quang 79,792,900,000 9.43% 79,792,900,000 9.43%
V6n gop eua d6i tugng khae 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%
L'''/ - - 23-
CONG TV CO PHAN T~P DoAN THEP TlEN LEN
G4A,Khu ph6 4, PhuongTanHi~p,Thanh ph6 Bien Haa, Tlnh D6ng Nai
Bao caotili chinh hop nh§t
Cho ky k~ toan til' 01/07/2016 d~n 30109/2016
c) Cac giao djch v~ vOn vO'icac chu so' hu'u vii phan phOi c5 nrc, chiaIQ'j nhu~nHI' 0110 1/20 16d~n Til' 01/01/2015 d~n
30109/2016 30109/2015
VND VND
V6n dAutu cua chu sa huu 846,455,640,000 806,856,880,000
- V6n gop (tdu ky 846,455,640,000 806,856,880,000
- vein gop tang trongky- Veingop giam trangky- Veingop cuoiky 846,455,640,000 806,856,880,000
c6 tire, 19i nhuan da chia 80,685,688,000a
d) C5 phi~u-
30109/2016 01/01/2016 ."
S6 luong c6phieu dang ky phat hanh-'
84,645,564 84,645,564 ES6 luong c6phieu da ban ra cong chung 84,645,564 84,645,564 f-csphieu phd thong 84,645,564 84,645,564
S6 luong c6phieu ducc mua lai,
1,460,000 1,460,000 '(
-csphieu phd thong 1,460,000 1,460,000
S6 luong c6phieu dang luu hanh 83,185,564 83,185,564
- cd phieu phd thong 83,185,564 83,185,564
Menh gia c6 phieu da luu hanh (VND) 10,000 10,000
e) Cac quy cfmg ty30109/2016 01101/2016
VND VND"
Quy dAutu phattrien 51,546,932,622 51,546,932,622
51,546,932,622 51,546,932,622
19 , cAc KHoAN Ml)C NGOAI BANG CAN DOl KE ToAN30109/2016 01/01/2016
c. Ngoai t~cac loalf)6ng Dollar My (USD) 36,312,85 133,762.47
f)6ng Euro (EUR) 100,00 100,00
20 . TONG DOANH THU BAN HANG vA CUNG CAP DICH Vl)Til' 01107/20 16d~n Til' 01/07/2015 d€n
30109/2016 30109/2015
VND VND
a, Doanh thu
Doanh thu ban thimh ph~m 64,735,928,758 187,204,858,952
Doanh thu ban hang h6a 895,057,995,493 583,757,763,123
Doanh thu cung c§p djchV\l 3,105,926,725 14,757,331,275
962,899,850,976 785,719,953,350
b, Doanh thu a5i vO'icac ben lien quan (chi ti~t t~i thuy~t minh s534)
- 24-
------------------ ---
CONG TY CO PI-IANT~P DoAN THEP TIEN LEN
G4A, Khu phe 4, Phuong'I'anHi¢p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao caotai chinh hopnhiiiCho ky k€ toantit 01/07/2016 d€n 30109/2016
21 · cAc KHOAN GIAM TRU DOANH THUTil' 0110712016 d@n Tu 01107/2015 d@n
30109/2016 30109/2015
VND VNDGiarn gia hang ban 47,359,323
Hang ban bj tra Iai 428,225,841 275,611,725!-
428,225,841 322,971,048
22 · GIA VON HANG BAN
Tit 01107/2016 d€n Tit 01/07/2015 d€n30109/2016 30109/2015
VND VND (
Gia v6n cua thanh pharn dii ban 61,023,769,352 185,179,929,527 1Gia v6n cua hang h6a dii ban 767,850,899,825 559,673,897,982 -Gia v6n cua dich vu dii cung C§p 2,440,626,928 2,666,096,290 ~
;;;
Hoan nhap/Du phong giam gia hang t6n kho ;:.
831,315,296,105 747,519,923,799
23 · DOANH THU HO~ T DONG TAl CHiNH
Tit 01/07/2016 d€n Tit 01107/2015 d€n30109/2016 30109/2015
VND VND
Lai ti~n giri, liii cho vay v6n 504,981,775 558,717,762
Lai tit thanh 19cac khoan dilu tu ngan han, dai han 191,516,320 102,729,400
C6 nrc, loi nhuan duoc chia 240,428,800 1,574,684,900
Lai chenh lech1)' gia phat sinh trong ky 376,441,586 393,276,049
Doanh thu hoat d9ng tai chinh khac 48,354,326 91,114,897
1,361,722,807 2,720,523,008
24 · CHI PHi TAl CHiNH
Tit 01/07/2016 d€n Til' 01/07/2015 d€n30109/2016 30109/2015
VND VNDLai ti~n vay 18,423,686,086 13,994,306,483
L6 do thanh19 cac khoan diu tu ngan han, dai han 35,014,997
L6 chenh I~ch ty gia phat sinh trol1g ky 82,763,957 3,877,309,971
Hoan nMp/D\l' phol1g giam gia cac khoan dilu tu (319,438,920 ) 2,719,991,290
Chi phf tai chfnh khac 417,340,891
18,222,026,120 21,008,948,641
- 25-
C6NGTyc6PHANT~PDOANTHtPTdNL~N
G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
BaD cao tai chinh hop nhfit
Cho ky ke toan tll'01/07/2016 den 30109/2016
25 · THU NH~P KHAcro 0110712016 den Tu 01107/2015 den
30109/2016 30109/2015
VND VND
Thu nhap tu thanhIy tai san
Thu nh~p khac 1,539,754,317 315,304,475
1,539,754,317 315,304,475
26 · CHI PHi KHAc'ro 01/07/2016 den Tu 01/07/2015 den ~
30109/2016 30109/2015
VND VND{
Chi phi thanh Iy tai san ,)
Chi phi khac 300,560,944 903,552,020i
300,560,944 903,552,02Q~
27 · CHI PHi BAN HANG vA CHI PHi QuAN LV DOANH NGHI~P
re 01/07/2016 den re 01/07/2015 den30109/2016 30109/2015
VND VND
a. Chi phi ban hang 12,304,178,204 8,257,800,918
Chi phi nguyen lieu, v~t lieu, d6 dung 611,947,953 190,481,134
Chi phi nhan cong 4,033,588,405 3,338,946,359
Chi phi khau hao tai san c6 dinh 1,223,340,454 1,293,805,]69"Chi phi djch VI,! mua ngoai 1,020,969,507 1,797,251,68r
Chi phi khac bang ti~n 5,414,331,885 1,637,316,575
b. Chi phi quan Iy doanh nghiep 8,301,214,329 8,001,159,621
Chi phi nguyen lieu, v~t lieu, d6 dung 115,360,041 678,815,416
Chi phi nhan cong 4,535,310,587 4,183,870,979
Chi phi kh~u hao tai san c6 dinh 1,372,464,708 1,213,664,320
Thu€, phi, I~phi 13,148,700 11,051,350
Hoan nhap/Chi phi du phong 262,144,946
Chi phi dich VI,! mua ngoai 1,032,880,182 1,566,205,851
Chi phi khac bang ti~n 969,905,165 347,551,70§
20,605,392,533 16,258,960,539
28 · CHI PHi sAN XUAT KINH DOANH THEO YEU TO
Hoat dQng cua cong ty chu yeu la heat dQng thuong mai, vi v~y Cong ty khong thuyet minh chi phi san xufit kinhdoanh thea yeu t6, do dll thuyet minh cac y€u t6 cua chi phi ban hang va chi phi quanIy doanh nghi~p t?i Thuy€tminh s627
- 26-
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu pho 4, Phtrong'Tan Hiep,Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tili chinh hQ'pnhilt
Cho ky k~ toanttl' 01/07/2016 d~n 30109/2016
29 . TI-IUE THU NH~P DOANH NGI-II¢P
Thu~ thu nh~p doanh nghi~p hi~n hanh
Chi phi thue Thu nhap doanh nghiep tinh tren thu nhap chju thu€nam hien hanh
Chi phi thu~ thu nh~p doanhnghiep hi~n hanh
Tu 01107/2016 den30109/2016
VND
17,879,742,494
17,879,742,494
Tu 01/07/2015 den30109/2015
VND
1,597,013,884
1,597,013,884
30 . LAI CO BAN/LAI SUY GIAM TREN coPHIEU
Vi~c tfnh toan HIico bantren c6 phi~u c6 th~ phan ph6i cho cac c6 dongsa huu c6 ph§n ph6 thong cua Congty duocthuc hien dua tren cac s6 li~u sau :
Lei nhuan sau thu~ cua c6 dong cong ty me
Loi nhuan phan b6 cho c6phieu phe thong
C6 phieu ph6 thong luu hanh blnhquan trong nam
Lai co' ban tren cB phi~u
31 . CONG C{,JTAl CHiNH
Cac IOl;licling cu tai chinh cua Cling ty
Til' 01/07/2016 d~n Til' 01/07/20 15d~n30/09/2016 30/09/2015
VND VND
77,132,234,528 2,326,646,731
77,132,234,528 2,326,646,731
83,166,427 80,685,688
927 29
30/09/2016
Gia trj s6 k~ to an01/0112016
VND
-l
1
L-1
Gia g6c D\l' phong
VND YND
Tai san tai chinh
Ti~n va cac khoimtuO'ng duong ti~n
Phai tim khach hang,phai tim khac
Phai thu v~ cho vayng~n hC:ln
D§u tu ng~n hC:ln
83,311,435,541
280,233,998,899 (224,103,333)
10,620,000,000
16,801,913,686 (6,102,081,301)
390,967,348,126 (6,326,] 84,634)
NQ'phai tra tai chinh
Yay va nq
Phai tra nguai ban, phai tra khac
Chi phi phai tra
- 27-
Gia g6cYND
98,467,847,773
284,413,229,113
10,620,000,000
23,903,937,316
417,405,014,202
DI,Iphong
(1,324,103,333)
(6,676,909,851)
(8,001,013,184)
30/09/2016
Gia tri s6 k~ toan
VND VND
1,082,951,192,511
194,107,130,287
513,922,730
1,277,572,245,528
01/01/20 1~
837,550,747,791
114,404,026,803
2,034,664,663
953,989,439,257
CONG TY CO PHA.N T~P DOA.N THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nhfit
Cho ky k6 toan tir 01/07/2016 d€n 30/09/2016
Thong tu 210/2009/TT -BTC va cacquy djnh hien hanh yeudu trlnh bay Bao cao tai chlnh va thuyetminh thong tind6i voi cong cu tai chinh nhung khong duara cac huongd~n tuong duongcho viec danh gia vaghi nh~n gia tr] hop19cua cac taisan tai chinh va no phai tra tai chinh, ngoai tnr cac khoan trtchI~p du phong no phai thukh6 doi va duphong giam gia cac khoand§u tu chung khoandii duoc neuchi ti€t tai cac Thuyetminh lien quan. Vivay, Cong tychua danh gia gia tri hqp 19eua tai san tai ehinh va nQ'phai tn'i tai chlnh t~i ngay k€t thuc nien dQ kS toan.
Quan Iy riii ro tui chinh
Rui ro tai ehlnh eua Congty bao g6m rui ro thi tfU'Crng,rui ro tin dvng va rui ro thanh khofm. Cong ty dii xay dV'ng h~th6ng ki@msoat nh~m dam bflO sv· can b~nga mu'c hQ'p19 giU'a chi phi rui ro phat sinh va chi phi qufm19 rui roo BanGiam d6e Cong ty e6 tnich nhi~m thea d5i quy trlnh quan Iy rui ro d~ dam bao Sl,l'can b~ng hqp19giU'a rui ro vaki~m soM rui roo
Riii ro thi trtt'lmg
Ho~t dong kinh doanh cua Cong ty se chu y€u chiu rui ro khiCO' sv· thay d6i v~ gia, ty gia h6i doai va !iii su§t.
Rui ro v€ gia:)
Cong ty chiu rui ro v€ gia eua cac cong cv v6n phat sinh tu eac khoan dftutu e6 phiSu ng~n h:;m va dai h~n do tinhkhong ch~c ch~n v€ gia tuang lai cua e6 phi€u dftutu.Cae khoan dftu tu e6 phi€u dai h~n dUQ'en~m gifr v6i mvc diehchi€n luqc Iilu dai, t~i thai di~m kSt thuc nam tai ehinh Cong ty chua c6 kS ho~eh ban cae khofm dftu tu nay.
Rui ro v€ ty gia h6i doai:
Cong ty ehiu rui ro v€ ty gia do gia tri hqp19 eua cae lu6ng ti€n trong tuang lai eua mQt cong cv tai ehinh se biSndong thea nhfrng thay d5i eua ty gia ngo~i t~ khi eac khoan yay, doanh thu va chi phI eua C6ng ty dUQ'ethl,l'c hi~nb~ng dan vi ti€n t~ khac v6i d6ng Vi~t Nam.
Rui ro v€ liii suftt:
Cong ty chiu rui ro v€ liii su§t do gia tri hqp19eua cac lu6ng ti€n trong tuang !ai cua mQt cong ev tai chlnh se biSndong thea nh(l'ng thay d5i cua Hli su§t thi tJ"U'Crngkhi C6ng ty e6 phat sinh cae khoan ti€n gui e6 ho~c khong c6 k5;h~n, cac khoim yay va nQ' chiu liii suftt tha n6i. Cong ty quan19 rui ro liii su§t b~ng caeh philn tich tlnh hlnh e~nhtranh tren thi truang d~ e6 duQ'c eac liii suftt c6 Iqi cho mve dich ella C6ng ty.
Rlii ro tfn d{l/lg
Rui ro tin dVng la rui ro ma mot ben tham gia trong mQt eong evUti chlnh ho?e hqp d6ng khong e6 kha nang thl,l'ehi~n duqe nghTaVl,l eua mlnh d~n dSn t6n thM v€ tai ehinh eho Cong ty. C6ng ty c6 cae rui ro tin dvng tu ho~t dQngdong san xuftt kinh doanh (chu ySu d6i v6i cae khoan phai thu khach hang) va ho~t dong tai ehinh (bao g6m ti€n guingan hang, cho yay va cae c6ng C\l tai ehinh khac).
Tir 1 namtra xu6ng
Tren 1 namdSn 5 nam Tren 5 nam Cong
VND VND VND
T~i 30/0912016Ti€n va cac khoantuong duang ti€nPhai thu khach hang,phai thu khacPhai thu v€ cho yayng~n h~nD§u tu ng~n h~n
83,311,435,541 83,311,435,541
280,009,895,566 280,009,895,566
!0,620,000,000 10,620,000,000
10,699,832,385 10,699,832,385
384,641,163,492 384,641,163,492
- 28-
CONG TV CO PRAN T~P f)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh f)6ng Nai
Bao cao tai ehinh hop nhff
Cho ky k~ toannr 01/07/2016 d~n 30109/2016
T~i 01/01/2016Ti€n va cac khoantuong duong tienPhai thu khach hang,phai thu khacPhai thu v~ cho vayng~n han
D§u nr ngan han
D§u nr dai han
Riii ro thanh khotin
98,467,847,773 98,467,847,773
283,088,525,780 600,000 283,089,125,780
10,620,000,000 10,620,000,000
17,227,027,465 17,227,027,465
409,404,001,018600,000409,403,401,018
Rui ro thanh khoan la rui ro C6ng ty g~p kh6 khan khi thuc hi~n cacnghla vu tai chlnh do thieu v6n, Rui ro thanhkhoan cua C6ng ty chu y~u phat sinhtir viec cac tid san tai chinh va no phai tra tai chinh c6 cacthai di@mdao hankhac nhau,
Thai han thanh toan cua cac khoan no phai tra tai chinh dua tren cac khoan thanh toan du ki~n theo hQ'Pd6ng (trencooSo'dong ti~n cua cac khoiin g6c) nhu sau:
T~i 30/09/2016Yay va nQ'
Phiii trii nguai ban,phai tra khac
Chi phi phiii tra
T~i 01/01/2016Yay va nQ'
Phai tra nguai ban,phai trii khac
Chi phi phiii trii
1
}
fITu 1 namtra xu6ng
Tren 1 namd~n 5 nam Tren 5 nam
VNDYND VND VND
1,082,951,192,511
193,927,459,981
1,082,951,192,511
194,107,130,287179,670,306
513,922,730 513,922,730
1,277,572,245,528179,670,3061,277 ,392,575,222
837,550,747,791
114,223,456,497
837,550,747,791
114,404,026,803180,570,306
2,034,664,663 2,034,664,663
180,570,306 953,989,439,257953,808,868,951
C6ng ty cho r~ng muc d(>t~p trung rui ro d6i v6i vi~c tni nQ'la th~p, C6ngty c6 khii nang thanh toan cac khoiin n9'd~n h~n tu dong ti~n tu ho~t d('>ngkinh doanh va ti~n thu tu cac tai siin tai chinh dao h~n,
32 . NHUNG S1/ KI~N PRAT SINH SAU NGA.V KET THUC KY KE ToAN NAM
KhOng c6 s\)' ki~n tr9ng y~u nao xay ra sau ngay I~p Bao cao tai chinh doi hoi duQ'c di~u chinh hay c6ng b6 tren Bao
cao tai chinh,
- 29-
CONG TY CO PHAN T~P BoAN THEP TlEN LEN
G4A, Khu ph6 4, Phtrong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
.j:
Bao caotai chlnh hop nh~t
Cho kY k~ toan ill01107/20 16 d~n 30/09/20'16
33 . BAo cAo BOP~N
Bao cao be}ph~n chfnh y~u - Theo llnh vue kinh doanh:
Tang ce}ngtoanHoar d9ng san xuat Ho~t d9ng thuong mai Cac hoat d9ng khac doanh nghi~p
VND VND VND VNDDoanh thu thuan tir ban hang ra ben ngoai 64,735,928,758 894,629,769,652 3,105,926,725 962,471,625,135
Chi phi b9 phan tI1Jcti~p 61,023,769,352 767,850,899,825 2,440,626,928 831,315,296,105
Lgi nhuan ge}pv~ ban hang va cung cftp djch vI! 3,712,159,406 126,778,869,827 665,299,797 131,156,329,030
Hi sanb9 phan tI1Jctiep 169,859,851,310 2,347,408,658,009 8,149,605,046 2,525,418,114,365
Tang tai san 169,859,851,310 2,347,408,658,009 8,149,605,046 2,525,418,114,365
No phai tra b9 phan tI1Jcti~p 90,498,665,743 1,250,662,530,700 4,341,981,801 1,345,503,178,244
Tang ng phai tra 90,498,665,743 1,250,662,530,700 4,341,981,801 1,345,503,178,244
- 30-
Bao cao be}ph~n thir y~u - Theo khuV\fC dja ly:
Tren 90% hang ban trong mroc, do do Congty khong [~p bao cao b9 phan then khuVIJC dia ly
CONG TY CO PHAN T~P I)OAN THEP TlEN LEN
G4A, KI1Uph5 4, Phuong'I'an Hi~p,Thanh ph5 Bien Hoa, Tinh D6ng Nai
Bao cao tai chlnh hQ'p nMit
Cho ky ke toan tu01/07/2016 den 30109/2016
34 . NGHI~P Vl,I vA soDU VOl cAe BEN LIEN QUAN
Trong nam. C6ng ly co giao dich voi cae ben lien guan nhu sau:
Tic 01/07/2016 d~n re01/07/2015 d~nM5i guan h~ 30109/2016 30109/2015
Doanh thu ban hang, cung c§p djchVl,l
C6ng ty c6 phan Thep B~c Nam C6ng ty lien ket 81,223,015,228 56,513,471,935
Mua v~t tu, hang hoa, djch vu
C6ng ty C6 ph§n Thep B~c Nam C6ng ty lien ket 50,923,357,323 70,615,714,535
s6 du voi cae ben lien guantai nga}!_kit thuc k~ki toan:
M6i guan h~ 30109/2016 01101/2016
Phai thu ti~n hang
C6ng tyceph§n Thep B~c Nam C6ng ty lien ket 26,679,707,468 84,402,284,428~
Tra trurrc cho nguot ban C
\C6ng ty C6 phanThep Bac Nam C6ng ty lien ket 27,552,606,380
Phai thu khac J.C6ng ty C6 phanThep Bac Nam C6ng ty lien ket
~12,982,267,785 6,506,403,320 ~
Phai tra ti~n hang
C6ng ty C6 ph§n Thep B~c Nam C6ng ty lien ket 4,933,701,091
Ngm'ri mua tra ti~n tm6'c
C6ng ty c6 ph§n Thep B~c Nam C6ng ty lien ket 2,430,343,568 1'i
Phai tra khac
Ba Ph?m Thi H6ng T6ng Giam d6c 901,187,945 1,451,236,775
Ti~n yay pha! tra
Gng Nguy~n M?nh Ha Chu tich HDQT 17,206,333,968 13,966,078,375Ba Ph?m Thi H6ng T6ng Giam d5c 70,404,170,179 4,813,406,342
35 . s6LI~U SO SANH
1)6Thi Kim Dung
Nguai I~p
D6ng Nai, ngay19thang 10 niim 2016
Nguy~n M~nh Ha
Chu tich H9i d6ng qUlin tri
- 31 -
CONG TV CO PHAN T~ DOAN THEP TIEN LEN
G4A - KP4 - P.Tan Hi~p - Bien Hoa - D6ng Nai Bao cao tai chinh hop nh~t
Cho ky k~ toan tu 0 lI07/2016d~n30109/2016
Kinh gO'i : UY BAN CHUNG KHoAN NHA NlfOC-soGIAO D~CH CHUNG KHoAN TP HO CHi MINH
v~viec : Giaitrinh chenh lech s6 lieu tren bao cao k~t qua hoat dong kinb doanb hop nb.h quy 3 nam 2016 va clingky namtnroc :D • J dC>on vi lin 1 : onf,;
CHI TIEU Ma Thuyet Quy 3-2016 Quy 3-2015 Chenh l~ch Nguyen nhan
so minh
1 2 3 4 5 6= (4-5) 7
1. Doanh thu ban hang va cung dp djch V\I 01 20 962,899,850,976 785,719,953,350 177,179,897,626Do tinh hinh kinh te xii hoi 9 thang dau nam 2016 diiphuc h6i, tinh hinb kinb t~ th~ gioi co d~uhieuchuyen bi~n tich C\l'C va nhu cclu5lr dung nguyen v~tli~u cho cac cong trinh dfrunrnhieu dftn d~n doanbthu ban tang50 voi clingky namtruce.
2. Cac khoan giamtnr doanh thu 02 21 428,225,841 322,971,048 105,254,793
3. Doanh thu thuan ban hang va cung d.p djch v\I 10 962,471,625,135 785,396,982,302 177,074,642,833
4. Gia v6n hang ban 11 22 831,315,296,105 747,519,923,799 83,795,372,306Doanh thu tang dftnd~n gla v6n cling tang wong lingso v6i clingkY nam tru6c.
5. LQ'inhu~n gi)p v~ ban hang va cung d.p djch V\I 20 131,156,329,030 37,877,058,503 93,279,270,527LQinbu~n gQPban hang tang cao so v6i clingkY namtru6c la do d~u nam gia thep tren thi truOngth~ gi6itang cao dftn d~n gia thep trong nu6c cling bi~n d9ngmc;tnhva congty co nb~p m6i duQ'cluqng hang t6nkho gia thfrpnen dftnd~n Iqinhu~ngQPtang mQtcachd(ltbi~n so v6i cung ky nam tru6c.
6. Doanb thu hoc;ttdQngtai chinh 21 23 1,361,722,807 2,720,523,008 (1,358,800,201)
7. Chi phi tai chinh 22 24 18,222,026,120 21,008,948,641 (2,786,922,521)Chi phi tai chinb giam la do congty chu d(lng duqcngu6n v6n khong yay nhi~u(J cac t6 chu-ctin dl,mgdftn d~n chi phi tai chinh giam hon so v6i clingkYnam tru6c.
Trong do: Chi phi liiiyay 23 18,423,686,086 13,994,306,483 4,429,379,603
8. Phin lai (16) trong cong ty lien k~t, lien doanh 24 4,197,932,790 819,912,229 3,378,020,'561
9. Chi phi ban hang 25 27 12,304,178,204 8,257,800,918 4,046,377,286
/!
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CHI TIEU Mil Thuyet Quy 3-201~ Quy 3-2015 Chenh I~ch Nguyen nhan
s6 minh
1 2 3 4 5 6= (4-5) 7
10. Chi phi quan Iy doanh nghiep 26 27 8,301,214,329 8,001,159,621 300,054,708,
---
II. LQ'i nhuan thuan tir hoat dQng kinh doanh 30 97,888,565,974 4,149,584,560 93,738,981,414 Do nhilng nguyen nhan chu y€u tren nen dfrn d€n 1Q"inhuan thuantil hoat dong kinh doanh cung tang nrong
._- irng .12. Thu nhap khac 31 25 1,539,754,317 315,304,475 1,224,449,842
13. Chi phi khac 32 26 300,560,944 903,552,020 (602,991,076)
---
14. LQ'i nhu~n khac 40 1,239,193,373 (588,247,545) 1,827,440,918
IS. T6ng IQ'inhuan k~ toan trurrc thu~ 50 99,127,759,347 3,561,337,015 95,566,422,332 Do m9t s6 nguyennhan chuy€u neu tren nendfrn d€n
1Q"inhuan tnroc thu€quy 3 narn 2016 tang cao so voi
cung kY nam truce.
16. Chi phi thu€ thu nhap doanh nghiep hien hanh 51 29 17,879,742,494 1,597,013,884 16,282,728,610
17. Chi phi thu€ thu nh~p doanh nghiep hoan lai 52 29 667,677,442 - 667,677,442
18. LQ'i nhu~n sau thu~ thu nh~p doanh nghi~p 60 80,580,339,411 1,964,323,13I 78,616,016,280 Do nhttng nguyennhan chu y€utren nendfrn d~n loi
nhuan sau thu€ thu nhap doanh nghiep cling tangnrong irng,
19. LQ'i nhu~n sau thu~ ciia c6 dong ciia cong tyme 61 77,132,234,528 2,326,646,731 74,805,587,797
20. LQ·jnhuan sau thu~ ciia c6 dong khong ki~m soat 62 3,448,104,883 (362,323,600) 3,810,428,483
21. Liii co· ban tren c6 phi~u 70 30 927 29 898
Nguyen""M~ll;j;W-
Chu tich H9i dang qufmtriK~ toan tru<'mg
1>5 Thj Kim Dung
Nguoi l~p
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