II ----------//---------- II I Icafefcdn.com/2019/tlh-19q3-bctc-hn-1572341068627.pdfCONG BO TRAcH NHI.E;MCVA BAN TONG GIAM DOC DOl Val BAo cAo TAl CHiNH HQP NHAT Ban T6ng Giam d6c

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I BAo cAo TAl CHiNH HOP NHAT II • II Ii Quy 3 nam 2019 iI I

I II I

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I! G4A Khu phB 4,PhuongTan Hi~p, Thanh phB Bien Hila, Tinh DBngNai I

L ,_, , , , ,_-~

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, PhuongI'an Hiep,Thanh ph6 Bien Hoa, Tinh £)6ng Nai

NQIDUNG

BAo cAo TAl CHINH HQP NHAT QUY 3/2019

Bao cao cua Ban T6ng Giam d6e

Bang din d6i k€ toan hQ'PnhAt

Trang

02-03

04-05

06

07-08

09-31

~32-33

Bao cao k€t qua hoat d9ng kinh doanh hQ'PnhAt

B{lOcao luu chuyen ti~n t~ hQ'PnhAt

Thuyet minh bao cao Utiehinh hQ'Pnhat

Giai trlnh chenh l~eh s6lieu tren bao caokSt quahoat d9ng kinh doanh hQ'PnhAtguy 3 nam2019 va cung Icy nam tnroc

- 1 -


G4A, Khu ph6 4, Phuong TanHiep,Thanh pho Bien Hoa, Tinh Dong Nai

Bao cao tai chinh hop nhat

Cho kY k~ toan tir 01/07/2019 d~n 30109/2019

BAo eAo eVA BAN TONG GIAM DOC

Ban T6ng Giam d6c Cong ty C6 phan Tap doan Thep Ti~n Len (sau day goi t~t la "Cong ty") trinh bay Bao cao cua minhva Bao cao tai chinh hop nhat cua Cong ty cho nam tai chinh k~t thuc ngay 30 thang 09 nam 2019.

CONGTY

Cong ty C6 phan T~p doan Thep Ti~n Len duoc chuyen d6itir Cong TNHH Ti~n Len c6 clurng nhan dangkY kinh doanhs6 4702000255 cfrp ngay 22 thang 11 nam 2001 thanh cong ty c6 phan; hoat dong thea Gifry chirng nhan dangkY doanhnghiep cong ty c6 phan s6 3600512830 dangkY I§n d§u ngay 18 thang 08 nam 2009, dangky thay d6i Iftn thir 10 ngay 18

thang 08 nam 2018 doSaK~ hoach va Dftu nr Tinh D6ng Nai dp.

Cac thanh vien Clla HQi d6ng Quan tri trong nam va t~i ngay I~p bao cao nay bao g6m:

Tn,l saciia Cong ty t~i: G4A, Khu ph6 4, PhuOng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

HQI DONG QUA.NTRI, BAN TONG GIAM DOC vA BAN KIEM SOAT

ang Nguy~n M~nh Ha CM tich

ang Nguy~n Van Quang Oy vien

Ba Ph~m Thi H6ng Oy vien

ang Duong Quang Binh Oy vien

ang Di;ingTufrn D~i Oy vien

Cac thanh vien clla Ban T6ng Giam d6c da di~u hanh Cong ty trong nam va t~i ngay l~p bao cao nay baog6m:

Ba Ph~m Thi H6ng T6ng Giam d6c

ang Nguy~n Van Quang Ph6 T6ng Giam d6c

ang Duong Quang Binh Ph6 T6ng Giam d6c

Ba Dao Thi Kim Loan K~ toan twang

Cac thanh vien ciia Ban KiSm soat bao g6m:

Ba Le Thi H6ng Li~u

Ba Cao Thi Hoai Thu

Ba Nguy~n Thi Tam

Twang ban

Thanh vien

Thanh vien

CONG BO TRAcH NHI.E;MCVA BAN TONG GIAM DOC DOl Val BAo cAo TAl CHiNH HQP NHAT

Ban T6ng Giam d6c Cong ty chiu trach nhi~m v~ vi~c I~p Bao cao tai chinh hgp nhfrt phan anh trung th\fc, hgpIy tinh hinhho~t dQng, k~t qua ho~t dQng kinh doanh va tinh hinh lUll chuySn ti~n t~ ciia Cong ty trong nam. Trong qua trinh I~p Bao

cao tai chinh hgp nhfrt, Ban T6ng Giam d6c Cong ty cam k~t da tuan thll cac yeu cftu sau:

Xay dl!ng va duy trl kiSm soat nQi bQ rna Ban T6ng Giam d6c va Ban quan tri Cong ty xac dinh la cftn thi~t dS dambao cho vi~c I~p va trinh bay Bao cao tai chinh hgp nhfrt khong con sai s6t trQng y~u do gian I~n hoi;icdo nhftm I§n;

Ll!a chQn cac chinh sach k~ toan thfch hgp va ap dVng cac chinh sach nay mQt cach nh,1t quan;

- 2 -

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

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh El6ng Nai

Bao cao tai chinh hQ'Pnhfrt

Cho ky k~ toanill 01/07/2019 d~n 30109/2019

Dira ra cac danh gia va du dean hQ'PIy va than trong;

Neu ro cac chuan mire k~ toan duoc ap dung c6 duoc tuan thu hay khong, co nhtrng ap dung sai I~ch trong y~u d~nrmrc cAnphai cong b6 va giai thich trong Bao cao tai chinh hQ'Pnhat hay khong;

Lap va trinh bay cac Bao cao tai chinh hQ'Pnhat tren co sa twin thu cac Chuan mire k~ toan,Ch~ d9 k~ toan doanhnghiep Vi~t Nam va cac quy dinh hien hanh c6 lien quan d~n viec I~p va trinh bay Bao cao tai chinh hopnhat;

L~p cac Bao cao tai chinh hQ'Pnhit dira tren co sa hoc;ttd9ng kinh doanh lien t\1C,trir tmOng hQ'Pkhong th€ cho r~ngCong ty se ti~p tl,lchoc;ttd9ng kinh doanh.

Ban Tfmg Giam d6c Congty dam bao r~ng cac s6 k~ toan dUQ'cluu gifr d€ phan anh tinh hinh tai chinh clla Congty, v6imuc d9 trung tht,rc, hQ'Ply tc;tibAtcu thai di€m nao va dam bao r~ng Bao cao tai chinh hQ'pnhat tuantM cac quy dinh hi~nhanh cua Nha nu6c. El6ngthai c6 trach nhi~m trong vi~c bao dam an toan tai san cua Congty va tht,rchi~n cac bi~n phapthich hQ'Pd€ ngan ch~n, phat hi~n cac hanh vi gian I~n va cac vi phc;tmkhac.

Ban T6ng Giam d6c Congty cam k~t r~ng Bao cao tai chinh hQ'pnhat da phan anh trung tht,rc va hQ'Ply tinh hinh tai chinhcua Congty tc;tithai di€m ngay30 tMng 09 nam 2019,k~t qua hoc;ttd9ng kinh doanh va tinh hinh luu chuy€n ti6n t~ chokYk~ toan k~t thuc cung ngay, phU hQ'P v6i Chuan mt,rc, Ch~ d9 k~ toan doanh nghi~p Vi~t Nam thea dung thongtu200/2014/TTIBTC ngay 22112/2014 cua B9 tai chinh va tuan thu cac quy dinh hi~n hanh c6 lien quan d~n vi~c l~p va trinhbay Bao cao tai chinh hQ'Pnhit.

Cam k~t khac

Ban T6ng Giam d6c cam k~t r~ng Cong ty khong vi phc;tmnghiaVl,l cong b6 thong tin thea quy djnh tc;tiThOngtu s6155/2015/TT-BTC ngay 06 thang 10 nam 2015 cua B9 Tai chinh hu6ng d~n v6 vi~c cong b6 thong tin tren thi truOngchUng khoan.

Chu tich H9i d6ng quan tri

n6ng Nai, ngay 25 thang 10 nam 2019

- 3-

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

CONG TY CO PHAN T~P floAN THEP TIEN LENG4A, Khu phe,4, Phuong'I'an Hi~p, Bao cao tai ehinh hop nhfit

Thanh ph6 Bien Hoa, Tinh B6n~ Nai ChokY k~ toantir 01/07/2019 d~n30109/2019

BANG CAN DOl KE ToAN H<}P NHATTl;lingay 30 thang 09 nam 2019

MliTAl SAN

Thuyet 30/09/2019 0110112019s5 minh VND VND

100 A. TAl SAN NGAN H~N 2,585,808,819,129 2,233,854,634,234

110 I. Ti~n va cac khoan tuong durrng ti~n 3 102,507,197,477 88,540,924,481

III 1. Ti~n 22,523,602,368 31,074,285,710

112 2. Cac khoan nrong duong ti€n 79,983,595,109 57,466,638,771

120 II. D§u nr tili ehinh ngiin han 4 12,163,556,513 10,157,883,853

121 1. Chung khoan kinh doanh 13,408,676,982 12,351,081,594

122 2. DI,lphong giam gia chirng khoan kinh doanh (4,175,120,469) (4,213,197,741)

123 3. Bau tu narngitr d~n ngay dao han 2,930,000,000 2,020,000,000

130 III. Cac khoan phai thu ng~n han 483,325,555,053 586,769,588,747 ~131 1. Phai thu ngan han ella khach hang 5 528,231,159,560 619,747,969,386,12

11

132 2. Tra truce eho nguoi ban ngan han 33,418,473,871 21,031,565,270..,~

135 5. Phai thu v€ eho yay ngan han 4,000,000,000 :~

136 6. Phai thu ngin han khac 6 15,695,840,784 13,099,719,794 P

137 7. DI,lphong phai thu ngan han kh6 doi (98,019,919,162) (67,109,665,703) r<,

140 IV. Hang tAn kho 7 1,912,493,305,604 1,520,720,052,117'\t~

141 1. Hang t6n kho 1,915,473,886,588 1,615,748,922,493

149 2. DI,lphong giam gia hang t6n kho (2,980,580,984) (95,028,870,376)

150 V. Tai san ng~n han khac 75,319,204,482 27,666,185,036

151 1. Chi phi tra tnroc nganhan 8 4,102,504,483 442,925,750

152 2. Thu~gia tri gia tang dUQ'ekhfiutrir 71,216,699,999 24,956,561,359

153 3. Thu~ va cae khoan khae phai thu Nha nu6e 16 2,266,697,927

200 B. TAl SAN DAI H~N 605,413,722,800 612,729,611,549

210 I. Cae khoan pMi thu dai hl;ln 9,385,600,000 7,510,600,000

216 6. Phai thu dai h~n khae 6 9,385,600,000 7,510,600,000

220 II. Tai san e5 tlinh 347,391,289,844 363,219,518,973

221 1. Tai san e6 dinh hfruhinh 10 236,059,844,846 247,377,946,842

222 Nguyen gia 447,235,367,195 444,757,981,982

223 Gia tri hao man luy k~ (211,175,522,349) (197,380,035,140)

227 3. Tai san e6 dinh vo hinh 11 111,331,444,998 115,841,572,131

228 Nguyen gia 131,160,907,720 131,160,907,720


230 III. B§t tl{lngsan tl§u tu' 12 23,741,727,965 24,711,716,375

231 Nguyen gia 26,005,034,255 26,005,034,255


240 IV. Tai san do' dang dili hl;ln 9 23,819,472,445 17,090,148,006

242 2. Chi phi xay dl,lllgcO"ban d&dang 23,819,472,445 17,090,148,006

250 IV. D§u tu tili ehinh dili hl;ln 4 199,368,048,998 198,342,116,830

252 2. Bau tu vao eongty lien k~t, lien doanh 199,368,048,998 198,342,116,830

260 V. Tai san dili hl;lnkhae 1,707,583,548 1,855,511,365

261 1. Chi phi tra tru6e dai h~n 8 1,707,583,548 1,855,511,365

270 TONG CONG TAl SAN 3,191,222,541,929 2,846,584,245,783

- 4 -


G4A, Khu ph64, PhuongTan Hiep,Thanh ph6 Bien Hoa, Tinh U6ng Nai

Bao cao tai chinh hQ'p nhAt

Cho ky k~ toan tu01/07/2019 d~n30109/2019

BANG CAN DOl ICE ToAN H<}P NHA.TTl,li ngay 30 thang 09 nam 2019

(ti~p theo)

Mi'is6

Thuyetminh VND

30109/2019NGUONVON

300 A. NQPHA.ITRA.

310 I. Ng ng~nhan

311 l. Phai tra nguoibanngan han

312 2. Nguoi mua tra ti~n truce ngan han

313 3. Thu~ vii cac khoan phai nQPNha nuoc

314 4. Phai tra nguoi lao dong

315 5. Chi phi phai tra ngan han

319 9. Phai tra ngan han khac

320 10. Yay vii no thue tai chinh ngan han

322 12. Quy khenthuong, phuc19i

330 II. NQ'daihan

337 7. Phai tra dai han khac

400 B. VON CHU saHlJ'U

1,552,674,705,241

1,551,533,817,241

13 388,500,179,184

6,786,085,719

16 5,876,304,803

2,232,049,488

14 1,855,379,160

15 5,542,574,235

17 1,136,434,371,426

4,306,873,226

15

1,140,888,000

1,140,888,000

1,638,547,836,688

410 I. V6nch~sfrhfru

411 1. V6n gopcua chusahuu

411a - C6phieu ph6 thong co quyen biiu quyet

411 b - C6phieu U'U dai

412 2. Thang dtrv6n c6phan

415 5. C6phieu quy

418 8. Quyd~unr phat tri€n

421 11. Leinhu~n sau thu~ chua philnph6i

LN chua phdn ph6i lilyki din cu6ikY truac

LN chua phdn ph6ikY nay

429 13. Lgi ich c6 dong khong ki€m soat

18 1,638,547,836,688

1,021,106,210,000

1,021,106,210,000

21,743,395,153

(8,993,360,790)

51,546,932,622

524,818,831,596

495,795,479,198

29,023,352,398

28,325,828,107

440 TONG C<)NG NGUON VON

I~/~o ,ThiK;m Loan

Ke toan truOng

D6 Thj Kim Dung

Nguerj l~p

D6ng Nai, ngay 25 thimg 10 nam 2019

- 5 -

0110112019

VND

1,237,548,635,798

1,236,402,547,798

188,972,446,703

2,493,598,274

12,718,422,863

6,946,593,682

3,915,719,004

5,959,767,782~

1,010,512,734,264j

4,883,265,226 .)

1,146,088,000 E

1,146,088,000 E.....~i

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 Ml,lnhHa

CM tich HQid6ng quan tri

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

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

Bao clio tai chinb hop nhlit

Cho I<Y k~ toantir 01107/2019 d~n30109/2019

BAo cAo KET QUAHO~T DQNG KINH DOANH HQ'P NHATTil' 0110712019d~n 30/09/2019

Mlis& CHiTlEU

01 1. Doanh thu ban hang va cung c§p djchV\l

02 2. Cac khoan giam tnr doanh thu

10 3. Doanh thu thuAn ban hang va cung c§p djchV\l

11 4. Gia van hang ban

20 5. LQi nhu~n gQPv~ ban hang va cung c§P djchV\l

21 6. Doanh thu hoat dQngtai chinh

22 7. Chi phi tai chinh

23 Tronga6: Chi phi lfii vey

24 8. Phfin Hiihoac16 trong cong ty lien doanh, lien k~t

25 9. Chi phi ban hang

26 10. Chi phi quan Iy doanh nghiep

30 11. LQi nhu~n/(lii) thuAn tir hoat dQng kinh doanh

31 12. Thu nh~p khac

32 13. Chi phi khac

40 14. LQi nhuan khac

50 15. Tang IQinhuan k~ toan tmo'c thu~

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

52 17. Chi phi thue thu nhap doanh nghiep hoan lai

60 18. Lqi nhu~n sau thu~ thu nh~p doanb nghi~p

61 19. LQi nhu~n sau thu~ cua ca dong cua dIng ty m~

62 20. LQi nhu~n sau thu~ cua ca dong khong ki~m soat

70 21. Llii CO" ban tl'en ca phi~u

f)5 Thi Kim Dung

Ngu<'riI~p

D6ng Nai, ngay25 thang 10 niim 2019

Quy3 Lfiy k~dAu nam d~n cu&iky

Thuy~tTic 01107/2019 d~n Til' 01/07/2018 d~n Ti.r 01l01l2019 d~n Til' 0110112018d~n

30/09/2019 30/09/2018 30/09/2019 30/09/2018minh

VND VND VND VND

20 1,253,980,071,900 1,524,369,903,321 3,811,280,389,654 4,582,511,041,768

21 475,709,122 923,001,976 540,013,060

1,253,504,362,778 1,524,369,903,321 3,810,357,387,678 4,581,971,028,708

22 1,220,826,895,671 1,435,751,673,466 3,607,650,667,830 4,199,827,718,591

32,677,467,107 88,618,229,855 202,706,719,848 382,143,310,117

23 3,885,765,035 3,334,055,483 7,996,703,776 36,343,036,075

24 21,960,799,993 25,053,973,307 58,243,712,187 77,767,121,284

19,874,044,085 23,797,493,863 55,320,852,859 71,205,897,974

(1,013,732,329) 1,894,150,838 1,025,932,168 (20,751,253,533)

27 10,489,574,292 13,431,183,683 34,681,476,932 44,534,847,729

27 11,662,625,626 14,436,858,399 66,387,270,534 54,284,203,461

(8,563,500,098) 40,924,420,787 52,416,896,139 221,148,920,185

25 378,115,410 827,091,831 1,357,334,230 1,605,807,314

26 223,767,946 636,004,903 11,302,692,681 1,878,983,391

154,347,464 191,086,928 (9,945,358,451 ) (273,176,077)

(8,409,152,634) 41,115,507,715 42,471,537,688 220,875,744,108

29 204,235,835 9,020,739,414 11,563,698,800 47,050,962,847

29(8,613,388,469) 32,094,768,301 30,907,838,888 173,824,781,261

(8,779,858,675) 170,826,673,699

166,470,206 2,998,107,562

30 (88) 1,673

~

Chtl tjeh HQid6ng quan trj

- 6-

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

G4A, Khu ph6 4, PhtrongTan Hiep,Thanh phf>Bien Hoa, Tinh D6ng Nai

Bao cao tal chinh hop nhftt

Choky k~ toantir 01/07/20 19d~n 30109/2019

BAO CAO LUU CHUYEN TIEN Tt H<}PNHAT(Theophuang pluip gidn tiip)

Til' 0110112019d~n 30/09/2019

Mil ThuyetTil' 0110112019d~n Til' 0110112018d~n

s6 CHiTIEUminh

30/09/2019 30/09/2018

VND VND

I. Luu chuyen ti~n tir hoat dOng kinh

01 1. L{J'inhutin trutrc thui 42,471,537,688 220,875,744,108

2. miu chlnh cho cdc khoan

02 Khfru hao tai san e6 dinh va bfrt dong san dfiu nr 22,435,853,070 18,077,394,530

03 Cac khoan du phong (61,176,113,205) 33,785,345,575

05 Uti, 16tir hoat dQng dfiu nr 6,671,943,894 (10,156,166,419)

06 Chi phi ]iIi yay 55,320,852,859 71,205,897,974 :1

08 3. L{J'inhuOn tir flo!'t d~ng kinlt doanh 65,724,074,306 333,788,215,768}

truoc tltay d6i v6n luu d~ng H,~

09 Tang, giam cac khoan phai thu 30,516,411,949 (90,741,492,758)I

10 Tang, giam hang t6n kho (299,724,964,095) (376,822,529,156)Wi!

11 Tang, giam cac khoan phai tra (khong k~ Uiiyay phai tra, 190,974,701,527 (42,471,093,286)thue thu nhap doanh nghiep phai nop)

12 Tang, giam chi phi tra tnroc (3,511,650,916) (40,181,700)

13 Tang, giam chimg khoan kinh doanh (1,057,595,388) (4,732,547,426)

14 Ti~n ]iIi yay dll tra (57,178,736,317) (73,962,180,203)

15 Thu~ thu nh~p doanh nghi¢p dll nop (11,192,987,608) (34,090,177,771)

17 Ti~n chi khae eho ho~t dQng kinh doanh (692,942,000) (367,740,000)

20 Llfu chuyin tiJn thuan tir Ito!'t d~ng kin" doanh (86,143,688,542) (289,439,726,532)

II. Luu chuy~n ti~n til' ho:;!t dOng d§u tu

21 1. Ti~n chi d~ mua s~m, xay dl,fllgtai san e6 dinh va cae tai

san dai h~n khae

22 2. Ti~n thutiT thanh Iy, nhuqng bantili san e6 dinh va cae

tai san dai h~n khae

23 3. Ti~n chi eho yay, mua cae eong e\l ng eua dan vi khae

27 7. Ti~n thu Illi eho yay, e6tue va Igi nhu~n duge chia

(27,971,812,892) (14,182,323,690)

5,163,636,363

(4,910,000,000)

2,431,500,905 46,086,296,404

30 Llfu chuyin tiJn timan tir Ito!'t drng dau tlf (25,286,675,624) 31,903,972,714

III. Luu chuy~n ti~n ti..ho:;!t dOng tili chinh

33 3. Ti~n thu tir di yay

34 4. Ti~n tra ng g6e yay

36 6. C6 tue, Igi nhu~n dll tra eho eMsahuu

40 Llfu cltuyin tiJn timan tir hO!'tdrng ((Ii chinh

3,250,501,582,953

(3,124,579,945,791)

(525,000,000)

3,969,356,973,162

(3,695,777,146,905)

(62,486,412,445)

125,396,637,162 211,093,413,812

- 7 -


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

Bao cao tal chinh hop nh§t

Cho kY k@toan tir 01/07/2019 d@n30109/2019

BAo cAo LUU CHUYEN TIEN T.¢ H<}P NHAT(Theo phuong phdp gidn tiip)

Til' 0110112019 d~n30/09/2019

Mils6 CHiTIEU

Thuy~tminh

Til' 0110112019 d~n30/09/2019

Til' 0110112018 d~n30/09/2018

VND VND

50 LU'u chuysn ti~n thuAn trongky 13,966,272,996 (46,442,340,006)

60 Ti~n va tuong dirong ti~n dAuky 88,540,924,481 160,182,246,769

70 Ti~n va nrong duong ti~n cu6iky 3 102,507,197,477 113,739,906,763

Nguy~n Manh Ha

CM tich H9i d6ng quan tri

D6 Thj Kim Dung

Ngiroi I~p

n6ngNai, ngay25 thdng 10 nam 2019

- 8 -

CONG TY CO PRAN T~P DoAN THEP TlEN LEN

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

Bao cao tili chinh hop nhAt

Cho kY k~ toantir 01/07/20 19 d~n30109/2019

BAN THUYET MINH BAo cAo TAl CHiNH HQP NHATTil' 01107/2019 d~n 30/0912019

1 . THONG TIN CHUNG

1.1 Hlnh thircsO-htru van

Cong ty C6 phan T~p doan Thep Ti~n Lendircc chuyen d6i tir Cong TNHH Ti~n Len co chirng nhan dangI<Y kinh doanhs6 4702000255 dp ngay 22 thang 11 nam 2001 thanh cong ty c6 phan; heat d9ng theo Giay chirng nhan dangI<Y doanhnghiep cong ty c6 phan s6 3600512830 dangI<Y I§n d§u ngay 18 thang 08 nam 2009, dangI<Y thay d6i I§n thir 10 ngay 18

thang 08 nam 2018 do SO-K~ hoach va D§u nr Tinh D6ng Nai cAp.

rru sa chinh cua Cong ty: G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

V6n di€u I~ cua Cong ty theo dangI<Y la 1.021.106.210.000 d6ng, nrong duong 102.110.621 c6 phan, menh gia m9t c6

phan la 10,000 d6ng.

C6 phieu cua Cong ty chinh thirc dangI<Y giao dich t~i Sa Giao dich ChUng khoan Thanh ph6 H6 Chi Minh tu ngay 16

thang 03 nam 2010 v6i rna giao dich la TLH.

ThOng tin v€ cac congty con, congty lien k~t cua Congty xem chi ti~t t~i Thuy~t minh s6 4c.

Ho~t d9ng kinh doanh cua Cong ty g6m:

1.2 Nganh ngh~ kinh doanh

_ San xuAt sit, thep, gang. Chi ti~t: San xuAt sit, thep (khong san xuAt t~itr\l sa);

_ Ban buon kim lo~i va qu~g kim lo~i. Chi ti~t: Ban buon sit, tbep, nhom, d6ng nguyen li~u;

_ Ban Ie d6 ngil kim, son, kinh va thi~t bi lip d~t khac trong xay dtplg trong cac ctia hang chuyen doanh;

- Ban buon may moc, thi~t bi va ph\} rung may nong nghi~p;

_ D~i I)" moi gi6i, dAu gia. Chi ti~t: D~i I)" moi gi6i thuong m~i (trir moi gi6i bAt d9ng san);

- B6c x~p hang hoa;

- Xay d\ffig nha cac lo~i;

- Xay d\ffig cac cong trinh cong ich;

- ChuAn bi m~t bAng;

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

- Lip d~t M th6ng cap, thoat nu6c, 10 suai va di€u hoa khong khi;

- L~p d~t h~ th6ng xay d\ffig khac;

- Cho thue xe d9ngca;

- Ban buon 0 to va xe co d9ngcakhac;

- Ban Ie 0 to con (lo~i 12 ch6tra xu6ng);

- Kinh doanh bAt d9ng san, quy€n sir d\lng dAtthu9C chu sa huu, chu sti d\}ng ho~c di thue;

- Nha hang va cac dich V\lan u6ng ph\lC V\lluu d9ng (khongkinh doanh t~i tr\} sa);

- Ban Ie khac trong cac ctia hang kinh doanh t6ng hqp: Kinh doanh trung tam thuong m~i;

- Kho bai va luu giG'hang hoa;

- Tr6ng rUng va cham soc rung;

- Cua, xe, bao g6 va bao quan g6 (khong ho~t d9ng t~i tf\! sa);

- Ho~t d9ng ki~n truc va tu vAnkY thu~t co lien quan. Chi ti~t: tu vAn, thi~t k~ k~t du cong trlnh xay dtplg dan d\lng, cong

nghl~p;

- Ban buon v~t li~u, thi~t bi I~p d~t khac trong xay dtplg. Chi ti~t: ban buon v~t li~u xay dtplg, g6 cay va g6 ch~ bi~n (khong

chua hang t~itr\l sa);

- 9 -

CONG TY CO PHAN T ~P DOAN THEP TIEN LEN

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

Bao caotai chinh hopnh:lt

Cho Icy k~ toan til'01/07/2019 d~n 30109/2019

Heat dQng kinh doanh cua Cong ty g6m (tiep theo):

- Lap d~t h~ thong di~n;

- V~n tid hang hoa bang duong bQ;

- Xay dung cong trinh duong s~t va duong bQ;

- Xay dung cong trinhkY thu~t va dan dung khac;

_ Gia congCCY khi, xu Iy va trang phu kim loai. Chi ti~t: gia congCCY khi, (tnr xi rna- khong gia cong tai tru so);

_ Sua chua may moe thiet bi, Chi ti~t: sua chtta may nong nghiep (khong sua chua tai tru so);

_ San xuat may nong nghiep va lam nghiep. Chi ti~t: san xu~t may nong nghiep (khong san xuat taitru so);

_ Ban phu tung va cac bQ phan phu trq eua 0 to va xe co dQngCCY khac;

- Dieh vv lUll tru ng~n ngay (khong kinh doanh tlli trv s6);

_ HOllt dQng eua cae cong vien vui chO'i va eong vien theo chu d€. Chi ti~t: kinh doanh khu du lieh sinh thai(khong kinh

doanh tlli trv s6);

- HOllt dQng dich vv h6trq tn!c ti~p cho v~n t,li dubng thuy;

- Khai thae g6 (g6 rung tr6ng).

2 . CHE DO VA cHiNH SACHKE ToAN Ap Dl)NG T~I CONG TY

2.1 Ky k~ toan, dO'nvi ti~n t~ su'd\mg trong k~ toan

Ky k~ toan nam eua Cong ty b~t dAu tlr ngay 01101 va k~t thuc vao ngay 31112 hang nam.

cM til) k€ toemapd1;mg

Dan vi ti€n t~ sir dVng trong ghi chep k~ toim la d6ng Vi~t Nam (VND).

2.2 ChuAn ml,l'cva Ch~ d/} k~ toan ap dl,lng

Cong ty ap dvng Ch~ dQ K~ toan doanh nghi~p ban hanh theo Thong tu200/2014/TT-BTC ngay 22112/2014eua BQ Hi

ehinh.

Tuyen b6vJ vi¢c twin thit Chudnm1;fC ki toan va Chitil)ki toan

Cong ty dll ap dvng cae Chu~n mvc k~ toan Vi~t Nam va cae van ban hu6ng d~n Chu~n mve do Nha nuae dll ban hanh.

Cae bao eao tai ehinh duqe I~p va trinh bay theo dUng mQi quy dinh eua tUng ehu~n mvc, thong tu hu6ng d~ thvc hi~n

ehu~n mvc va Ch~ d9 k~ toan hi~n hanh dang ap dVng.

Hinh thucki toan apd1;mg

Cong ty ap dvng hinh thue k~ toan tren may vi tinh.

2.3 C6ng cl,I tai chinh

Ghi nh~n ban tldu

Hi san tai ehinh

Hi san tai chinh cua Cong ty bao g6m th~n va cae khoan tuang duang ti€n, cae khoan phai thu khaeh hang va pMi thukhac, cae khoan eho vay, eac khoi'm dAutu ng~n hlln va dai hlln. Tlli thai diem ghi nh~n ban dAu, tai san tai ehinh duqe xaedinh theo gia mua/ehi phi pMt hanh cQng cae chi phi phat sinh khae lien quan tf\}'eti~p d~n vi~c mua, phathanh tai san tai

chinh do.

- 10-


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

Bao clio Hli chinh hop nh§t

Cho kY kS toan tir 01/07/2019 dSn30109/2019

No 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 di~m ghi nhan l~n d~u, cac khoan no phai tra tai chinh duoc xac dinh thea gia phat hanh cong cac chiphi phat sinh

lien quan true tiSp dSn viec phat hanh no phai tra tai chinh do.

Gia tri sau ghi nhdn ban adu

Hien tai chua c6 cac quy dinh v€ danh gia lai cong cu tai chinh sau ghi nhan ban dftu.

2.4 Ti~n va cac khoan turrng duong ti~n

Ti€n va cac khoantuangduang ti€n bao g6m ti€n m~t t~i quy, ti€n gui ngan hang, cac khoan dftutu ng~n h~n c6 thai giandao h~n khong qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuy~n d6i d@dang thanh cac lugng ti€n xac dinh va

khong c6 nhi€u rui ro trong chuy~n d6i thanh ti€n.

2.5 Cac khoan d§u tu' tai chinh

ChUng khoi'm kinh doanh rna trong d6 Cong ty n~m giu vi m\lC dich kinh doanh dugc ghi s6 kS toan thea gia g6c, bao g6m:Gia mua c9ng (+) cac chi phi mua (nSu c6) nhu chi phi moi gi6i, giao dich, cung cftp thong tin, thuS, I~ phi va phi ngan

hang. Gia g6c eua chUng khoan kinh doanh dugc xac dinh thea gia tri hgp Iy cua eac khoan thanh toan t~i thai di~m giao

dieh pMt sinh. Thai di~m ghi nh~n cae khoan chUng khoan kinh doanh la thai di~m nha dftutu c6 quy€nsahuuC\lth~ nhu

sau:

_ ChUng khoan niem ySt duQ'c ghi nh~n t~i thai di~m kh6p I~nh (T+0);

_ ChUng khoanchuaniem ySt dugc ghi nh~n t~i thai di~m chinh tMc e6 quy€nsahUu thea quy dinh eua pMp lu~t. ~~

D!u to nOmgi. d8n ngay dao h.n " cae khoim diuto nOmgi. Mn ngay dao h.n (ngoili cae khoim chimg khoan kinh1doanh) nhu: Cae khoan ti€n gui ngan hang e6kY h~n (bao g6m ca eac lo~i tin phiSu,kY phlSu), trai phiSu, c6 phiSu uu da:i '

ben phat hanh b~t bUQcphai mua I~i t~i mQt thai di~m nh~t dinh trongtuanglai va eac khoan cho vay n~m giu dSn ngay

dao h~n v6i m\lc dich thu Ia:ihangkY va cac khoan dftutu n~m giu dSn ngay dao h~n khac.

Dftu tu n~m giu dSn ngay dao h~n t~i thai di~m bao eao, nSu:

_ Ky phiSu, tin phiSu kho b~c, ti€n gui ngan hang c6 thai h~n thu h6i ho~e dao h~n khong qua 3 thang k~ill ngay mua

khoan dftutu d6 dugc coi la "tuang duang ti€n";

_C6 thai h~n thu h6i v6n du6i I nam ho~c trong 1 chu ky kinh doanh dugc phan 10C;lila tai san ng~n hl;in;

_ C6 thai hC;lnthu h6i v6n tren 1 nam ho~c han 1 ehukY kinh doanh dUQ'epharr 10C;lila tai san dai h~n.

Cac khoan dftutu vao cac congty con rna trong d6 Congty n~ quy€n ki~m soat dugc trinh bay thea phuO'ng phap gia

g6e. Cae khoan phan ph6i Igi nhu~n rna congty my nh~n dugcill s6 19i nhu~n lily kS cua cae eongty con sau ngay eongtymy n~m quy€n ki~m soat dugc ghi vao kSt qua hOl;itdQng kinh doanh trong nam eua cong ty my. Cac khoan phan ph6i khac

dugc xem nhu ph§.n thu h6i cua cae khoan dftutu va dugc trir vao gia tri dftutu.

Cac khoan dftu tu vao cac eongty lien kSt rna trong d6 Congty c6 anh huang dang k~ duQ'c trinh bay theo phuang phapgia g6c. Cac khoan phan ph6i Igi nhu~n tir s6 Igi nhu~n thuftn loy kS cua cae congty lien kSt sau ngay dftutu duQ'c phan b6

vao kSt qua hOl;itdQng kinh doanh trong nam cua Cong ty. Cac khoan phan ph6i khac dugc xem nhu phftn thu h6i cae

khoan d~utu va dugc trlr vao gia tri d~utu.

D\l' phOng giam gia dftutu dugc l~p vaothai di~m eu6i qui la s6 ehenh I~chgiua gia g6c eua cac khoan dftutu duge hC;lCh

toan tren s6 kS toan Ian han gia tri thi truang ho~c gia tri hgp Iy eua chUng tl;iithai di~m I~p dV phong.

- 11 -


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

Bao cao tai chinh hop nh§t

Cho IcY kS toan tir 01107/2019 dSn30109/2019

2.6 Cac khoan phaithu

Cac khoan phai thu diroc trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan phai thu khach hang va phai thukhac sau khitnr di cac khoan du phongdircc l~p eho cac khoan no phai thu kh6 dol.

DI! phong no phai thu kh6 doi duoc trich lap eho tung khoan phai thu kh6 doi din err vao tu6i no qua han ella cac khoan

no hoac du kien mire t6n thM c6 th@xay ra.

2.7 Hang t8n kho

:··l

~Hang t6n kho duoc tinh thea gia g6c. Truong hop gia tri thuan c6 th@thuc hiendiroc th§p han gia g6e thi hang t6n kho

dhUgl~tinh thea gia ~i thuan e6 the thuc hi~nduge. Gia ?6e hang t6n ~o bao g6m chi phi mua, chi phi ehS biSn va cac chi ~\•p i len quan trvc tlep khac phat sinh de c6 dugc hang ton khoa dia diem va tr~ng thai hi~n t~i. ~

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

Hang t6n kho dugc h~eh toan thea phuang phap ke khai thuOng xuyen.

DV phong giam gia hang t6n khoduge I?p vao thai di@mcu6i qui la s6 ehenh I~ch gifra gia g6c cua hang t6n kho Ian han

gia tri thuftn c6 th@thvc hi~n dugc.

2.8 Tai san c6 djnh va kh§u hao tai san c6 djnh

Tai san c6 djnh hfru hinh, Uti san c6 dinh vo hinh dugc ghi nh?n thea gia g6c. Trong qua trinh sir d\ll1g, tai sanc6 djnh hfru

hinh, tai san c6 djnh vo hinh dugc ghi nh?n thea nguyen gia, hao mon luy kS va gia tri con I~i.

Kh§u hao dugc trieh thea phuang phap dUOng thAng. Thai gian khAu hao dUO'cuac tinh nhu sau:

- Nha cira, V?t kiSn truc 06 - 25 nam

- May m6e, thiSt bi 05 - 07 nam

- Phuang ti~n v?n tai

- ThiSt bi, d\ll1g Cl:lquan Iy

- Tai sfm c6 djnh khac

- Phftn m~m may tinh

- Quy~n sir dl:lngdM khong xac dinh thm h~n

03 - 07 nam

03 - 06 nam

03 - 05 nam

03 nam

Khong trieh khAu hao nam

2.9 Thu~ thu nh~p hoan I~i

ThuS thu nh?P hoan I~i dugc xac djnh eho cac khoan chenh I~ch t~m thai t~i ngay kSt thuckY kS toan nam gifra co sa tinh

thuS thu nh?P Clla cae tai san va ng phai tra va gia tri ghi s6 clla chung cho ml:lcdich I?p baocao tai chinh. Tai san thuS thunh?P hoan I~i va thuS thu nh~p hoan I~i phai trei dugc xae dinh thea thuS su§t dV tinh se ap dl,mg cho nam tai sanduge thuh6i hay ng phai tra dugc thanh toan, dva tren caemue thuS suAtva lu?t thuS c6 hi~u Ivc vao ngay kSt thUckY kS toan nam.

2.10 Chi phi tra tfU'o'c

Cac chi phi tra tmac chi lien quan dSn chi phi san xu§t kinh doanh clla m9t nam tai chinh ho~c m9t chukY kinh doanh

dugc ghi nh?n la chi phi tra tmac ngtm h~n va dugc tinh vao chi phi san xuAt kinh doanh trong nam tai ehinh.

Cac chi phi da phcit sinh trong nam tai ehinh nhung lien quan dSn kSt qua ho~t dQng san xuAt kinh doanh clla nhi~u nien dQ

kS toan dugc h~eh toan vao chi phi tra truac dai h~n d@pMn b6 dAn vao kSt qua ho~t d9ng kinh doanh trong cac nien d9

kS toan sau.

- 12 -

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

CONG TV CO PHAN T~P DoAN THEP TIEN LEN

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

Bao cao tal chinh hop nh~t

Cho Icy kS toan tir 01107/2019 dSn3010912019

Viec tinh va phan b6 chi phi tratruce dai han vao chi phi san xu~t kinh doanh tirngIcY hach toan duoc cancir vao tinhch~t, mire dQ tung 10<;1ichi phi d~ chon phuong phap va tieu thirc phan b6hop IY. Chi phi tra truce duoc phan b6 d.1n vao

chi phi san xuat kinh doanh thea phuong phap duong thang,

2.11 Ng phai tra

Cac khoan phai tra duoc trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan phai tra nguoi ban,phai tra nQi bQ

va phai tra khac,

2.12 Vay va ngthue tai chinh ~

C khoa . . ' ..!('ac oan phai tradircc trinh bay tren Bao cao tai chinh thea gia tri ghi so cac khoan khoan tien vay, nQ'thue tai chinh. .

.-'

2.13 Chi phi di vay ~

Chi phi di vay duQ'c ghi nh~n vao chi phi san xu~t, kinh doanh trong nam khi phat sinh, trir chi phi di vay lien quan trt,rc

tiSp dSn vi~c d.1uill xay d\fIlg ho~c san xu~t tai sanda dang duQ'c tinh vao gia tri clla tai san do(duqc v6n hoa) khi co dti

cac di@uki~n quy dinh trong Chu~n mt,rc KS toan Vi~t Nam s6 16 "Chi phi di vay".

Chi phi di vay lien quan trt,rc tiSp dSn vi~c d.1uill xay dvng ho~c san xu~t tai sanda dang dn co thai gian dll dai (tren 12

thang) d~ co th~ dua vao sir d"mg thea mt.lc dich dinh tru6c ho~c ban thi duQ'c tinh vao gia tri ctia taisan do (duqc v6nhoa), bao g6m cac khoan Hli ti@nvay, phan b6 cac khoan chiSt kh~u ho~c ph\! trQi khi phat hanh trai phiSu, cac khoanchi

phi ph\! phat sinh lien quan t6i qua trinh lam thll tl,Icvay.

2.14 Chi phi phai tra

Cac khoan chi phi tht,rc tS chua pMt sinh nhung duQ'c trich tru6c vao chi phi san xu~t, kinh doanh trong nam d~ dam baokhi chi phi pMt sinh tht,rc t€ khong gay dQt biSn cho chi phi san xu~t kinh doanh tren cosa dam bflOnguyen t~c phu hQ'p

giua doanh thu va chi phi. Khi cac chi phi do phlit sinh, nSu co chenh l~ch v6i s6 d11trich, kS toan ti€n hanb ghi b6sung

ho~c ghi giam chi phi tuong (rug v6i ph.1n chenh l~ch.

2.15 VAn cM so' hii'u

V6n d.1utu Clla cM sahuu duQ'c ghi nh~n thea s6 v6n tht,rc gop clla cMsahuu.

Th~ng du v6n c6 ph.1n duQ'c ghi nh~n thea s6 chenh I~ch 160 honlho~c nhc hon gifra gia tht,rc t€ phat hanh va m~nh gia c6phi€u khi phat hanh c6 phi€u l.1nd.1u, phat hanh b6 sung ho~c tai phlit hanh c6 phiSu quy. Chi phi trt,rc tiSp lien quan dSn

vi~c phat hanh b6 sung c6 phi€u ho~c tai phat hanh c6 phiSu quy duQ'c ghi giam TMngdu v6n c6 ph.1n.

C6 phiSu quy la c6 phiSu do Cong ty phat hanh va sau do mua l<;1i.C6 phi€u quy duQ'c ghi nh~n thea gia tri tht,rc tSva trinhbay tren Bang Can d6i k€ toan la mQt khoan ghi giam v6n chllsahUu. Cong ty khong ghi nh~n cac khoan l11i(16) khi mua,

ban, phat hanb ho~c My c6 phi€u quy.

LQ'inhu~n sau thuS chua pMn ph6i la s6 IQ'inbu~n tu cac hO<;1tdQng Clla doanb nghi~p sau khi trir (-) cac khoan di@uchinhdo ap dt.Jllgh6i t6 thay d6i chinh sach k€ toan va di@uchinh h6i t6 sai sot trQng ySu clla cac nam tru6c. LQ'inhu~n sau thuS

chua phan ph6i co th~ duQ'c chia cho cac nha d.1utu dt,ra tren tY I~ gop v6n sau khiduQ'c D<;1ihQi d6ng c6 dong thong qua

va sau khi d11trich I~p cac quy dt,rphOng thea Di@uI~ Cong ty va cac quy dinh Clla phap lu~t Vi~t Nam.

C6 tuc pMi tra cho cac c6 dong duQ'c ghi nb~n la khoan pMi tra trong Bang can d6i k€ toan clla Cong ty sau khi co Nghi

quySt chia c6 tuc ctia D<;1ihQi d6ng c6 dong Cong ty.

- 13-

CONG TV CO PHAN T!P DoAN TUlIP TIEN LEN

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

Bao cao tui chinh hop nh§!


2.16 Ghi nh~n doanh thu

Doanh thu ban hang

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

_Phan Ionrui ro va lei ich g~n li~n voi quyenschfru san pham hoac hang h6a da diroc chuyen giao cho ngiroi mua;

_ Cong ty khong con namgitr quyen quan 19hang h6a nhu nguoi sa htru hang h6a hoac quyen kiem soat hang h6a;

- Doanh thu duoc xac dinh nrong d6i chac chan;

- Cong ty da thudircc hoac se thu duoc loi ich kinh t~ tu giao djch ban hang;

- Xac dinh duoc chi phi lien quan d~n giao dich ban hang.

Doanh thu cung cap dich vu ducc ghi nhan khi k~t qua cua giao dich do diroc xac dinh mi)t each dang tincay, Truong hop

viec cung cdp dichV\l lien quan d~n nhi~u nam thl doanh thu dugc ghi nh~n trong nam thea k~t qua ph~n cong vi~c da

hoan thanh vao ngay I~p Bang din d6i k~ toan cua nam do. K~t qua cua giao dich cung cap dichV\l dugc xac djnh khi th6a

man cac di€u ki~n sau:

T

\<9,.~

Doanh thu cung cdp dichv¥

- Doanh thu dugc xac dinh tuang d6i ch~c ch~n;

- Co kha nang thu dugc Igi ich kinh t~til giao dich cung cAp dichV\l d6;

- Xac dinh dugc ph~n cong vi~c da hoan thanh vao ngay l~p Bang can d6i k~ toan;

_Xac dinh dugc chi phi pMt sinh cho giao dich va chi phi d~ hoan thanh giao dich cung cap dichV\l d6.

Ph~n cong vi~c cung dp dichV\l da hoan thanh dugc xac djnh thea phuang phap danh gia cong vi~c hoan thanh.

Doanh thu hO(lt t1(5ngtiIi chinh

Doanh thu pMt sinhtil ti€n lai, c6 tlrc, 19i nhu~n dugc chia va cae khoan doanh thu ho~t di)ng tai chinh khac dugc ghi nh~n

khi th6a man d6ng thai hai (2) di€u ki~n sau:

- C6 kha nang thu dugc Igi ich kinh t~til giao dich d6;

- Doanh thu dugc xac diM tuang d6i ch~c ch~n.

C6 ruc, Igi nhu~n dugc chi a dugc ghi nh~n khi Cong ty dugc quy~n nh~n c6 ruc ho~c dugc quy€n nh~n Igi nhu~ntil vi~c

g6p v6n.Doanh thu kinh doanh bAt di)ng san dugc ghi nh~n khi d6ng thai th6a man cac di~u ki~n sau:

_ BAt di)ng san da hoan thanh toan bi) va ban giao cho nguai mua, doanh nghi~p da chuy~n giao rui ro va 19i ich g~ li€n

v&i quy€n sa huu bAt di)ng san cho nguai mua;_ Cong ty khong con n~m giu quy~n quan 19 bAt di)ng san nhu nguai sa huu bAt di)ng san ho~c quy€n ki~m soat bAt di)ng

san;- Doanh thu dugc xac dinh tuang d6i ch~c ch~n;

_ Cong ty da thu dugc ho~c se thu dugc 19i ich kinh t6til giao dich ban bAt di)ng san;

_Xac dinh dugc chi phi lien quan d~n giao dich ban bAt d9ng san.

2.17 Cac khoan giam tril"doanh thu

- 14-

CONG TV CO PHA.NT~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, PhuemgTiin Hi¢p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao Uti chinh hop nhM

Cho kY k€ roan tir 01107/2019 d€n 30109/2019

Cac khoan giam tnr doanh thu duoc trinh bay tren Bao cao tai chinh phan anh cac khoan duoc di~u chinh giam trir vaodoanh thu ban hang, cung cAp dich vu phat sinh trong ky, gem: Chiet khilu thuong 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 phan anh tri gia v6n cua san pham, hang h6a, dich vu, biltdi)ng san dfrutu;gia thanh san xuat cua san pharn xay I~p (d6i voi doanh nghiep xay I~p) ban trong ky. Ngoai ra, con phan anh cac chi philien quan d€n hoat di)ng kinh doanh bilt di)ng san dAu tu nhu: Chi phi khau hao; chi phi sua chua; chi phi nghiep vu chothue bilt di)ng san dfrutu thea phuang thuc cho thue hO<;ltdi)ng (truemg hQ'P phat sinh khong Ian); chi phi nhuqng ban,thanh 19 bilt di)ng san dfrutu.

2.19 Ghi nh~n chi phi tili chinh

Cae khoan chi phi dUQ'eghi nh~n vao chi phi Uli ehinh g6m: ."

- Chi phi ho~e cae khoan16 lien quan d€n cae hO<;ltdi)ng dAutu tai ehinh;

- Chi phi eho vay va di yay v6n;

- Cae khoan16 do thay d6i15' gia h6i doai eua cae nghi¢pV\l phat sinh lien quan d€n ngo<;lit¢;

- Dg phong giam gia dAutu chung khoan.

Cae khoan tren duQ'c ghi nh~n thea t6ng s6 pMt sinh trong nam, khongbU trir v6'i doanh thu hO<;ltdi)ng tai ehinh.

2.20 Cac khoiin thu~

Thui hi¢n hcmh

Hi san thu€ va cac khoan thu€ phai ni)p cho nam hi¢n hanh va cac nam tru6'c dUQ'cxac dinh b~ng s6 ti~n dg ki€n phai ni)p

cho (ho~c duQ'c thu h6i tir) co quan thu€, dga tren cac muc thu€ suilt va cac lu~t thu€ c6 hi¢u h,rc d€n ngay k€t thuekY tinh

thu€.

3 • TIENvA cAc KHoAN TUONGDUONGTIEN30109/2019 01101/2019

VND VND

Ti~n m~t 244,532,518 181,741,752

Ti~n gui ngan hang 22,279,069,850 30,892,543,958

Cac khoan tuong duang ti~n 79,983,595,109 57,466,638,771

102,507,197,477 88,540,924,481

- 15 -

CONG TY co PHAN' T~P BoAN THEPTIEN LEN

G4A, Khu ph6 4, Phuong'Ian Hiep,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tal chinh h«;rpnh§t


4 . cAc KHOAN BAU TU TAl CHiNH

30/09/2019 0110112019

Gia g6cGia g6c

VND VND

Gia trj hQ'pIyVND

D., phOng

VND

Gia trj hQ'pIyVND

DI}' phong

VND

a. Chung khoan kinh doanh

- rang giti trj ca phiiu

DPM Cty CP Phanbonva Hoa chat d~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 IQchoa d~u Binh Son 1,235,370,280 620,000,000 (615,370,280) 1,235,370,280 680,000,000 (555,370,280)

Cac c6 phieu khac 7,968,008,202 6,541,006,513 (1,427,001,689) 6,910,412,814 5,012,283,853 (J ,898,128,961)

13,408,676,982 9,233,556,513 (4,175,120,469) 12,351,081,594 5,833,288,490 (4,213,197,741)

30/09/2019 0110112019

Gia g6c Gia tr] ghi sA Gia g6c Gia tr] ghi sAVND VND VND VND

b. B§u ttr n~m giu' d~n ngay dao han

- Ngiin h{In 2,930,000,000 2,930,000,000 2,020,000,000 2,020,000,000

Ti~n giri co kY 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-

,/;sI Fri. t':j u~0> \\0 \\

CONG TY CO PHAN T~P DOAN THEP TIEN LEN

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

Bao cao tai chinh hop nh§t

Cho ky k~toannr 01/07/2019 d~n 30109/2019

c. DAu nr g6p v6n vao cac donvi khac:

DAu nr vao congty con

Cong ty TNHH San xuat va Thirong mai Dai Phuc

Cong ty TNHH Thep Tay Nguyen

Cong ty TNHH MQt thanh vien Thep Phue Ti~n

DAu tu·vao cong ty lien k~t

Cong ty C6 phan Thep B~e Nam

30109/2019 01/01/2019

VND 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

239,963,728,801 239,963,728,801

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

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

DAu nr vao cong ty con

Thong tin chi ti~t v~ cac cong ty con cua Cong ty vao ngay30109/2019 nhu sau:

DAu tll' vito cong ty lien k~t

Thong tin chi ti~t v~ cae eong ty lien k~t eua Cong ty vao ngay30109/2019 nhu sau:Nai thanh l~p va ho~t

dong

Ten cong tyNoi thanh l~p va hoat

dQng

Cong ty TNHH San

xuat va Thirong maiD~i Phuc

Thanh ph6

H6 Chi Minh

Cong ty TNHH Thep Thanh ph6

Tay Nguyen H6 Chi Minh

Cong ty TNHH MQt

thanh vien ThepPhue Ti~n

Thanh ph6HaNQi

Ten eong ty

Cong ty C6 ph~n

Thep B~eNamTinh D6ng Nai

5 . KHoAN PHAI THU KHAcH HANG

a. Phiii thu ciia khach hang ng~n hl;ln

95.83%

97.35%

100.00%

48.00%

c. Phiii thu ciia khach hanglil cac ben lien quan (chi ti~t tl;li thuy~t

minh s6 34)

6 . PHA} THU KHAc

a. Ng~n hl;ln

Phai thu v~ lili ti~n gui, ti~n eho vay

Phai thu v~ bao hi@my t~

T~m Ung

- 17 -

s.-TY 1~loi Ich Hoat dong chinh .'l"

p

San xu§tva ),95.83%

kinh doanh thep N

San xu§tva,~

97.35%kinh doanh thep

100.00%San xu§tvakinh doanh thep

Ty l~ lQ'i feh Ho~t dQng ehinh

48.00%San xu§t va

kinh doanh thep

30109/2019 01/01/2019

VND

549,280,458,521

VND

475,453,498,454

52,777,661,106 70,467,510,865

619,747,969,386528,231,159,560

30109/2019 01/0112019

VND VND

15,695,840,784 13,099,719,794

11,712,329 160,639,902

282,745

1,821,301,255 438,710,560

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

G4A, Khu ph6 4, Plnrong'I'an Hi~p,

Thanh ph6 Bien Hoa, Tinh Dong Nai

Bao cao tal chinh hop nh§t

Cho kY k€ toantir 01/07/2019 d€n30109/2019

Ky cUQ'C, kY quy

Congty TNHH Hoan cAu(*)

Phai thu khac

b. Diti han

Ky cUQ'C, ky quy

Congty TNHH Lien Doanh Xay Dung VIC (**)

2,320,500,000 5,642,994

10,500,000,000 10,500,000,000

1,042,044,455 1,994,726,338

9,385,600,000 7,510,600,000

10,600,000 10,600,000

9,375,000,000 7,500,000,000

25,081,440,784 20,610,319,794

(*) Phai thu Congty TNHH Hoan cAu thea HQ'Pd6ng uy thac dAutu 56 OIlUTDTIPTHP ngay04111/2011,

(**) Theo Bien ban thea thuan kh6ng huy ngang 5601l2017/LD ngay2010712017 v~viec HQ'Ptac dAutu xay dung du anKhu do thi moi Lai Cach, Huyen CAmGiang, Tinh Hai Duong,

7 · HANG TON KHO30109/2019 01/01/2019 -

.2.VND VND

JHang mua dang di duong 4,293,415,109 22,656,898,811 INguyen lieu, v~t lieu 309,169,646,261 424,242,549,708 ,J-.Cong cu, dung cu 249,503,844 236,149,749 LThanh phAm 143,675,215,007 108,944,435,721

Hanghoa 1,458,086,106,367 1,059,668,888,504 ~

D1,1'phong giam gia hang t6n kho (2,980,580,984) (95,028,870,376)

1,912,493,305,604 1,520,720,052,117

8 · CHI PHi TRA TRUOC30109/2019 01/01/2019

VND VND

a. Ngh han 4,102,504,483 442,925,750

Cong cu, dung cu xu~t dung 13,709,122 361,802,991

Cac khoankhac 4,088,795,361 81,122,759

b. Diti han 1,707,583,548 1,855,511,365

Cong cu, dung cu xuat dung 275,974,486 282,992,340

Cac khoan khac 1,431,609,062 1,572,519,025

5,810,088,031 2,298,437,115

9 · TAl SAN DO DANG DAI H~N30109/2019 01/01/2019

VND VNDa. Chi phi san xu§t, kinh doanh do' dang dal han

Xfly dung co'ban do' dang: 23,819,472,445 13,303,182,054

Giatrj 10d~t 9D2 3,350,517,946 3,350,517,946

Cong trinh D~nLir 4,766,423,430 4,766,423,430

NMxu6ng 56 3 B1iiQuang Trung 15,673,300,843 5,166,240,678

Cong trinh khac 29,230,226 20,000,000

Mua s~m titi san c6 djnh: 3,786,965,952

May e~t ton 20ly 3,777,735,726

May pha bang 1->2 Iy 9,230,226

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

- 18 -

CONG TY coPHAN T~P DO AN THEP TlEN LEN

G4A, Khu ph6 4, Phuong'Tan Hiep,Bao cao tili chinh hop nhftt

Thanh h6 Bien Hoa, Tinh D6n NaiCho ' k~ toan tir01/07/2019 d~n 30109/2019

10 . TAl SAN coDINH utru HiNH

Nha cira, V?t ki~nMay moe, thiet bj

Phuong tien v?n tai, Thi~t bj, dung el.l Hisane6 dinhC{}ng

true truyen d~n quan Iy khac

VND VND VND VND VND VND

NGUYENGIA

sa duodiu nam 220,316,204,728 150,611,190,296 69,704,040,725 3,797,675,730 328,870,503 444,757,981,982

Mua trong nam 19,417,735,726 1,824,752,727 21,242,488,453

Thanh Iy, nhuqngban (18,765,103,240) (18,765,103,240)

sa duocuai nam 220,316,204,728 151,263,822,782 71,528,793,452 3,797,675,730 328,870,503 447,235,367,195

GIA TRl HAO MON LUY KEsa duodiu nam 61,156,470,237 84,024,036,491 50,699,524,288 1,193,883,633 306,120,491 197,380,035,140

Trich khftu hao 5,896,039,830 7,141,017,238 3,463,772,120 454,908,339 16,955,737,527

Thanhly,nhuqngban (3,160,250,318) (3,160,250,318)

sa duocuai nam 67,052,510,067 88,004,803,411 54,163,296,408 1,648,791,972 306,120,491 211 ,175,522,349

GIA TRI CON LM

sa duodiu nam 159,159,734,491 66,587,153,805 19,004,516,437 2,603,792,097 22,750,012 247,377 ,946,842

sa duocuai nam 153,263,694,661 63,259,019,371 17,365,497,044 2,148,883,758 22,750,012 236,059,844,846

- 19-

. _. - -------------- ----------

CONG TY CO PRAN T~P DoAN TREP TIEN LEN

G4A, Khu ph64, Phuong'TanHi~p, Bao cao tal chinhhop nh~t

Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho kY kS toan nr01107/2019 dSn3010912019

11 . TAl sAN CO DJNH VO HINH

Gia tri quyenSlr Phan mem mayCQng

dung ddt tlnh

VND VND VND VND

NGUyENGIA.

S6 duod§uky 130,031,806,720 1,129,101,000 131,160,907,720

Mua sam moiThanhly, nhirong banS6dir cu6i ky 130,031,806,720 1,129,101,000 131,160,907,720

GIA. TRJ HAO MON LUY K.ES6dir d§u ky 14,595,501,705 723,833,884 15,319,335,589

Trich kh§u hao 4,248,726,885 261,400,248 4,510,127,133

Thanh ly, nhirong banS6dir cu6i nam 18,844,228,590 985,234,132 19,829,462,722

GIA. TRI CON L~I

S6dir d§u ky 115,436,305,015 405,267,116 115,841,572,131

S6 duocu6iky 111,187,578,130 143,866,868 111,331,444,998 3:'\

[

12 . BAT DONG sAN DAu 'rtrIE

~Gia tri quyenSlr Nha cira, v~t kien Co saha t§ng CQng

.Jdung ddt true ~

VND VND VND VND

NGUyENGIA.

S6dud§u ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255

D§u tir XDCB hoan thanh

S6 dir cu6i ky 10,783,345,700 8,125,242,617 7,096,445,938 26,005,034,255

GIA. TRJ RAO MON LUY K.ES6 duod§uky 406,262,136 887,055,744 1,293,317,880

Trieh khau hao 304,696,602 665,291,808 969,988,410

S6 duocu6iky 710,958,738 1,552,347,552 2,263,306,290

GIA. TRI CON L~I

S6 dlfdftu ky 10,783,345,700 7,718,980,481 6,209,390,194 24,711,716,375

S6 duocU6iky 10,783,345,700 7,414,283,879 5,544,098,386 23,741,727,965

- 20-

CONG TY CO PHAN T~P DoAN THRP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hi~p, Bao cao tiii chinh hop nh§t

Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho IcY k€ toan tir 01107/2019 d€n 30109/2019

13 · PHAI TRA NGlfOI BAN

30109/2019 01/01/2019

VND VND

a. Cac khoan phai tra nguo'i ban 382,584,683,698 154,777 ,532,085

c. Phai tra ngU'()'iban Iii cac ben lien quan(chi ti~t tl;li thuyet minh s634) 5,915,495,486 34,194,914,618

388,500,179,184 188,972,446,703

14 · CHI PHi PHAI TRA

30109/2019 01/0112019

VND VND

a. Ng~n han 1,855,379,160 3,915,719,004

Phai tra Utiyay 1,693,560,075 3,757,120,365

Cac khoan khac 161,819,085 158,598,639

b. Diii han~...,

1,855,379,160 3,915,719,004-,__"

]\15 · PHAI TRA KHAc "

30109/2019 0110112019 iVND VND

}

a. Ng~n han 5,542,574,235 5,959,767,782

Kinh phi cong dean 294,468,788 291,865,758

Bao hiem xa hQi 1,204,365 2,047,500

Bao hiem thdt nghiep 94,460

C6 rue, 19i nhuan phai tra 2,704,718,685 9,724,500

Cac khoan phai tra, phai nQP khac 2,542,087,937 5,656,130,024

b. Diii han 1,140,888,000 1,146,088,000

Nhan ky quy, ky circe dai han 1,140,888,000 1,146,088,000

6,683,462,235 7,105,855,782

- 21 -

CONG TY co PRAN T~P DoAN TREP TlEN LEN

G4A, Khu ph6 4, Phuong'Tan Hiep,


Bao cao tai chinh hop nhllt

Cho kY k~ toan ill01/07/2019 d~n 30109/2019

16 . TRUE vA cAc KHOAN PHAI N(>P NHA. xrroc

VND

S6 phai nQP d~u narnS6 phai nQP trong S6 dll thuc nQP trong

narn nam

VND VND VND

4,715,525,448 164,358,389,869 169,073,915,317

502,148,694 502,148,694

7,560,706,835 11,563,698,800 11,192,987,608

442,190,580 609,818,081 840,423,958

256,119,954 256,119,954

12,718,422,863 177,290,175,398 181,865,595,531

S6 phai thu eU6i

namS6 phai nQP cu6i namS6 phai thu d~u nam

VND VND

Thu~ Gia tri gia tang

Thu~ Xuat khau, Nhap khAu

Thu~ Thu nh~p doanh nghiep

Thu~ Thu nhap ca nhan

Cac loai thue khac

2,266,697,927 5,664,720,100

211,584,703

2,266,697,927 5,876,304,803

Quyet toan thue ella C6ng ty se chiu sir kiem tra cua co quan thu~, Do viec ap dung lu~t va cac qui djnh v@thu~ d6i voi nhieu loai giao dich khac nhau co th~ duoc giai thich thea nhieu

each khac nhau, s6 thu~ duoc trinh bay tren Bao cao tai ehinh co th~ bi thay d6i thea quyet dinh ella co quan thue,

17 . VA Y vA NQ TRUE TAl CHINH0110112019 Trong nam 30/09/2019

Gia tr!S6 co

Tang Giam Gia tr!s6 co

kha nang tra n«;r kha Dang tra D9'

VND VND VND VND VND VND

a. Yay ng~n h~n

Yay Ngan hang 996,782,824,422 996,782,824,422 3,236,049,106,463 3,107,183,712,586 1,125,648,218,299 1,125,648,218,299

Yay cae t6 chuc va ea nhan khae 13,729,909,842 13,729,909,842 14,452,476,490 17,396,233,205 10,786,153,127 10,786,153,127

1,010,512,734,264 1,010,512,734,264 3,250,501,582,953 3,124,579,945,791 1,136,434,371,426 1,136,434,371,426

- 22-~

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

G4A, Khu ph6 4, Phuong'Tan Hiep,Bao clio tai ehinh hQll ohit

Thanh ph6 Bien Hoa, Tinh D6ng Nai Cho kY k€ toanill01107/2019 d€n30109/2019

18 . VON CHi! SOHUU

a) Bang dai ehiiu biin d(.lngcua van ehusO-huu

vbn diu ttr cua Chu Thang dir v6n eb cb phieu guyQuy d§.unr phat Loi nhuan chua Lei iehebdong

sohttu ph§.n trien phan ph6i khong ki~msoarCQng

VND VND VND VND VND VND VND

NAM2018T:_tingay 0110112018 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 trongkY 91,483,080,000 91,483,080,000

Uli/16 trong kY 170,826,673,699 2,998,107,562 173,824,781,261

Chi traebnrc bAngti~n (45,751,156,500) (45,751,156,500)

Chi tra ebnrc bangebphieu (91,483,080,000) (91,483,080,000)

Giam khacT:_tingay 30/09/2018 1,021,106,210,000 21,743,395,153 (8,993,360,790) 51,546,932,622 581,848,229,948 31,979,324,821 1,699,230,731,754

NAM2019T:_tingay 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 trongkYUli/16trong kY 29,023,352,398 1,884,486,490 30,907,838,888

Phan ph6i loi nhuan taicong ty con (1,279,062,185) (1,279,062,185)

Phan phci guy khen thirong phuc lei tai cong ty con (83,916,000) (32,634,000) (116,550,000)

Giam khacT:_tingay 30/09/2019 1,021,106,210,000 21,743,395,153 (8,993,360,790) 51,546,932,622 524,818,831,596 28,325,828,107 1,638,547,836,688

b) Chi tiit van diu tu ctia ehu sO-huuCubi kY

V6n g6p eua Ong Nguy~n M~nh Ha

vbn g6p eua Ba Ph~m Thj H6ng

v6n g6p eua Ong Nguy~n Van Quang

v6n g6p eua dbi tuqng khae

cb phi€u guy

VND

199,957,820,000

116,037,060,000

96,549,390,000

599,568,579,210

8,993,360,790

1,021,106,210,000

- 23-

D§.ukY

(%)

19.58%

11.36%

9.46%

58.72%

0.88%

(%)

19.58%

11.36%

9.46%

58.72%

0.88%

VND

199,957,820,000

116,037,060,000

96,549,390,000

599,568,579,210

8,993,360,790

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

-..~-

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

G4A, Khu ph6 4, PhuongTan Hiep,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhiit

Cho kY k@toan ill 01/07/2019 d@n30109/2019

c) Cac giao djch v~ van v6'i cac chu so' hfru va phfln phai c6 nrc, chia IQ'inhu~n

Nam 2019 Nam 2018

VND VND

V6n d~utu cua chusahiru 1,021,106,210,000 1,021,106,210,000

- V6n g6p ddukY 1,021,106,210,000 929,623,130,000

- V6n g6p tang trangkY 91,483,080,000- V6n g6p giam trong ky

- V6n g6p eu6ikY 1,021,106,210,000 1,021,106,2J 0,000

C6 nrc, loi nhuan da chia 137,234,236,500

-csticc, lai nhudn ehia tren loi nhudnnam truceb6ng tiJn 45,751,156,500

-csttcc, loi nhudn tam chia tren loi nhudn nam truce b6ngcdphieu 91,483,080,000

d) C6 phi~u .f.30109/2019 0110112019

Q~

se hrong c6 phieu dang ky phat hanh 102,110,621 102,110,621 :(S6 hrong c6 phieu da ban ra cong chung 102,110,621 102,110,621

- cdphieu phd thong 102,110,621 102,110,621 1l-,

se hrong c6 phieuducc mua lai 1,460,000 1,460,000,

- cdphiiu phd thong 1,460,000 1,460,000

s6 luqng c6 phi@udang luu hanh 100,650,621 100,650,621

- cdphdu phd thong 100,650,621 100,650,621

M~nh gia c6 phi@uda luu hanh (VND) 10,000 10,000

e) Cac quy cong ty

30109/2019 01/01/2019

VND VND

Quy d~utu phat tri@n 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 ToAN

30109/2019 0110112019

c. Ngo:;ti t~ cac lo:;ti

D6ng Dollar My (USD) 172,001.79 265,051.41

D6ng Euro (EUR) 100.00 100.00

20 . TONG DOANH THU BAN HANG vA CUNG cAP DJCH Vl)

Tir 01107/2019 d@n Tir 01/07/2018 d@n

30109/2019 30109/2018

VND VND

a. Doanh thu

Doanh thu ban thanh phfrm 420,558,632,525 600,505,766,604

Doanh thu ban hang h6a 824,036,583,721 919,639,769,955

Doanh thu cung dp dichV\l 9,384,855,654 4,224,366,762

1,253,980,071,900 1,524,369,903,321

b. Doanh thu dai v6'i cac ben lien quan (chi ti~t t:;ti thuy~t minhs534)

- 24-

CONG TY CO PHAN T~P DoAN TUEP TIEN LEN

G4A, Khu ph5 4,Phirong'I'an Hi~p,Thanh ph5 Bien Hoa, Tinh £)6ng Nai

Bao cao Hti chinh hop nhAt

Cho kY k6 toan tir 01107/2019 d6n 30109/2019

21 . cAc KHoAN GIAM TRU DOANH THU

ro 01/07/20 19 d~n re01107/2018 d6n30109/2019 30109/2018

VND VND

Hang ban bi tra lai 475,709,122

475,709,122

22 . GIA. VON HANG BAN

ro 01/07/20 19 d~n re 01/07/2018 d~n30109/2019 30109/2018

VND VND /.Gia v5n cua thanh pham dll ban 417,153,490,496 570,879,479,883

.~;;Gia v5n cua hang h6a dil ban 811,958,190,451 836,770,401,363

Gia v5n cua dich vu dll eung cAp 4,264,497,232 2,959,442,218r)

Hoan nhap/Du phong giam gia hang t6n kho ( 12,549,282,508) 25,142,350,002

~1,220,826,895,671 1,435,751,673,466

?/~

~

23 • DOANH THU HO~T DQNG TAl CHINH

Tir 01107/2019 dSn re 01/07/2018 dSn

30109/2019 30109/2018

VND VND

Lai tien giri, Illi eho vay v5n 995,106,959 603,247,367

Chiet khan thanh toan, Illi ban hang tra cham 181,237,614 137,939,426

Lai tir thanh Iy cac khoan d§utu ngan han, dai han 515,974,750 41,213,700

C6 nrc, loi nhuan diroc ehia 47,254,704 73,875,000

Lai chenh I~ehtY gia phat sinh trong ky 2,142,582,013 2,165,789,303

Doanh thu hoat d9ng tai ehinh khac 3,608,995 311,990,687

3,885,765,035 3,334,055,483

24 . CHI PHi TAl CHiNH

Tir 01107/2019 dSn re 01/07/2018 d~n30109/2019 30109/2018

VND VND

Lai ti~n vay 19,874,044,085 23,797,493,863

Chi~t kh§u thanh toan, Illi mua hang tra eh~m 131,488,039 54,959,402

L6 do thanh Iy cae khoan d§utu ng~n h~n, dai h~n 115,451,147

L6 ehenh I~ehtY gia phat sinh trongkY 1,568,534,892 1,876,612,243

Hoan nh~p/DI! phong giam gia cae khoan d§u tu 271,281,830 (1,132,294,874)

Chi phi tai ehinh khae 457,202,673

21,960,799,993 25,053,973,307

- 25-


G4A, Khu pho 4, PhuOngTiln Hi~p,


Bao cao Hlichinh hop nh§t

Cho IcY k~ toan tir 01/07/20 19 d~n30109/2019

25 . THU NH~P KHAC

Ti@nti@nb6i thuong

Thu nhap khac

26 . CHI PHi KHAC

Chi phi khac

27 . CHI PHi BAN HANG vA CHI PHi QuANLY DOANH NGHI~P

a. Chi phi ban hang

Chi phi nguyen lieu, v~t lieu, d6 dung

Chi phi nhan cong

Chi phi khau hao tai san c6 dinh

Chi phi dich Y\I mua ngoai

Chi phi khac bing ti@n

h. Chi phi quanly doanh nghiep

Chi phi nguyen lieu, v~t lieu, d6 dung

Chi phi nhan cong

Chi phi khau hao tai san c6 dinh

Thu~, phi, I~ phi

Chi phi dich Y\I mua ngoai

Chi phi khac bing tien

28 . CHI PHi sAN XUAT KINH DOANH THEO YEU TO

re 01/07/20 19d~n30109/2019

Tir 01/07/20 18o~n30109/2018

VND

34,906,493

343,208,917

VND

827,091,831

378,115,410 827,091,831

re 01/07/2019 d~n30109/2019

Tir 01/07/2018 d~n30109/2018

VND

223,767,946VND

636,004,903

223,767,946 636,004,903

ro 01/07/20 19o~n Tir 01/07/2018 o~n30109/2019 30109/2018

VND VND

10,489,574,292 13,431,183,683

25,534,278 81,882,076

3,527,338,759 3,569,221,418

1,843,188,594 1,111,897,914

3,742,916,570 3,078,421,796

1,350,596,091 5,589,760,479

11,662,625,626 14,436,858,399

68,075,298 30,778,180

5,234,865,463 5,019,037,633

3,146,248,952 2,004,737,350

120,389,127

2,092,43 1,994 6,781,900,903

1,000,614,792 600,404,333

22,152,199,918 27,868,042,082

Hoat o(>ngcua congty chu y~u la hoat o(>ngthuong mai, vi v~y Congty kh6ng thuyet minh chi phi san xuat kinh doanh

thea y~u t6, do oil thuyet minh cac y~u t6 cua chi phi ban hang va chi phi quanIy doanh nghiep tai Thuy~t minh s627

29 . TRUE THU NH~P DOANH NGH~P

- 26-

CONG TV CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph5 4, Phuong'Tan Hi~p,Thanh ph5 Bien Hoa, Tinh D6ng Nai

Bao cao tai chlnh hop nhM

Cho kY k€ toan tir 01107/2019 d€n 30109/2019

Thu~ thu nh~p doanh nghi~p hi~n hanhre 01107/2019 d€n

30109/2019

Chi phf thue Thu nhap doanh nghiep tinh tren thu nhap chju thue namhien hanh

VND

204,235,835

Chi phi thu~ thu nh~p doanh nghiep hi~n hanh 204,235,835

Tir 01/07/2018 d€n

30109/2018VND

9,020,739,414

9,020,739,414

30 . LAI CO BANILAI SUY GIAM TREN CO PHIEU

Viec tinh toan Hii CCYban tren c6 phieu c6 th6 phan ph5i cho cac c6 dongsahtru c6 phan ph6 thong cua Cong ty duocthirchien dua tren cac s5 li~u sau :

ro 01107/2019 d€n

30109/2019

Lei nhuan sau thu€

Lei nhuan phan b6 cho c6 phieu ph6 thong

C6 phieu ph6 thong hru hanh binh quan trong nam

VND

(8,779,858,675)

(8,779,858,675)

100,650,621

Uti CO" ban tren e6 phi~u (88)

rc 01107/2018 d€n

30109/2018

VND

31,460,742,691

31,460,742,691

102,110,621

-9~

.)

Ell308

Lai CCYban tren c6 phieu dllduocdi~u chinh h6i t6 theo quy dinh t~i Chu~ mllC k€ toan Vi~t Nam s530 - Llli tren c6phi€u.

31 . CONG Cl) TAl CHINH

Cae lo~i eongC\J tai ehinh eiia Cong ty

Gia tri s6 k€ toan

30109/2019 01101/2019Gia g5c Gia g5cDll phong

VND VND VND

Hi san tai ehinhTi~n ya cac khoantuangduang ti~n

Phai thu khach hang,

phai thu khac

Phai thu y~ cho yay

ngin h~n

f)~u tu ngin h~n

102,507,197,477 88,540,924,481

553,312,600,344 (98,019,919,162) 640,358,289,180

6,930,000,000 2,020,000,000

13,408,676,982 (4,175,120,469) 12,351,081,594

676,158,474,803 (102,195,039,631) 743,270,295,255

DlJ phOng

VND

(67,109,665,703)

(4,213,197,741)

(71,322,863,444)

30109/2019

Gia tri s6 k€ toan

VND VNDNQ'phai tra tai ehinh

Yay yang

Phai tra nguai ban, phai tra khac

Chi phi phai tra

1,136,434,371,426

395,183,641,419

1,855,379,160

1,533,473,392,005

- 27-

01101/2019

1,010,512,734,264

196,078,302,485

3,915,719,004

1,210,506,755,753

CONG TV CO PRAN T~P f)OAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong'I'an Hiep,

Thanh ph6 Bien Hoa, Tinh D6ng NaiBao cao tai chinh hop nhih

Cho kY ke toan ill 01107/2019den 30109/2019

Thong tu 210/2009/TT-BTC va cac quy dinh hien hanh yeu du trinh bay Bao cao tai chinh va thuyet minh thong tin d6ivoi cong cu tai chinh nhung khong dira ra cac huang d~n nrong duong cho viec danh gia va ghi nhan gia tri h9'P Iy cua cactai san tai chinh va no phai tra tai chinh, ngoai tnr cac khoan trich I~p du phong no phai thu kh6 doi va dir phong giarn giacac khoan d§u ill clurng khoan dfi diroc neu chi tiet tai cac Thuyet minh lien quan. Vi vay, Cong ty chua danh gia gia tr]hop Iy cua tai san tai chinh va no phai tra tai chinh tai ngay k@tthuc nien d9 k@toano

Quan Iy riH ro tai chinh

Rui ro tai chinh cua Cong ty bao g6m rui ro thi truOng, ruiTO tin dl,ll1gva rui ro thanh khoan. Cong ty dfi xay d\l'ng h~

th6ng ki~m soat nh~m dam bao SIJcan b~nga muc h9'P Iy gifra chi phi ruiTO pMt sinh va chi phi quan Iy rui ro. Ban Giamd6c Cong ty c6 trach nhi~m thea doi quy trinh quan Iy rui ro d~ dam bao S\l'can b~ng hQ'p Iy gifra rui ro va ki~m soat rui ro.

Riti TOthi tTUUllg

HOc;ttd9ng kinh doanh cua Cong ty se cM y@uchiu riii ro khi c6Sl! thay d6i v€ gia,tY gia h6i doai va lfii suk

Rui ro v€ gia:

Cong ty chiu rui ro v€ gia cua cac cong Cl)v6n phat sinhill cac khoan d§u ill c6 phieu ng~n hc;tnva dai hc;tndo tinh khongchic ch~n v€ gia tuong lai cua c6 phi@ud§u tu. Cac khoan dAu ill c6 phi@udai hc;tnduQ'c n~m gifr vai m\lC dich chi@nluQ'clau dai, tc;tithai di~m k@tthuc nam tai chinh Cong ty chua co k@hoc;tchban cac khoan dAu ill nay. )}

Til'l nam Tren 1 namtra xu6ng d@n5 nam Tren 5 nam C9n~

VND VND VND VNDTl,li 30/09/2019

DAuill ng~n hc;tn 9,233,556,513 9,233,556,513

DAu ill dai hc;tn

9,233,556,513 9,233,556,513

Tl,li 0110112019

DAu ill ng~n hc;tn

DAu ill dai hc;tn

8,137,883,853 8,137,883,853

8,137,883,853 8,137,883,853

Rlli TO v€ tY gia h6i doai:

Cong ty chiu rui ro v€tY gia do gia tri h9'P Iy clla cac lu6ng ti€n trong illong lai clla m9t cong Cl)tai chinh se biend9ngthea nhUng thay d6i CllatY gia ngo~li t~ khi cac khoan vay, doanh thu va chi phi Clla Cong ty duQ'c th\l'c hi~n b~ng don viti€n t~ khac vai d6ng Vi~t Nam.

Rlli ro v€ lfii swlt:

Cong ty chiu rui ro v€ lfii su~t do gia tri h9'P Iy cua cac lu6ng ti€n trong tuong lai c~a m9t cong C\ltai chinh se bien d9ngthea nhUng thay d6i Clla lfii su~t thi wOng khi Cong ty co phat sinh cac khoan tien gui co ho:;tc khong cokY hc;tn,cac

khoan vay va nQ'chiu lfii su~t tha n6i. Cong ty quan Iy riii ro lfii su~t b~ng cach pMn tich tinh hinh Cc;tnhtranh tren thi

truOng d~ co dUQ'ccac lfii su~t co lQ'icho m\lC dich clla Cong ty.

Riti TOtill dl.lIlg

- 28-

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

CONG TY CO PHAN T!P DoAN THEP TIEN LEN

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

Bao cao tai chinh hop nhfit

Cho IcY kS toantir 01/07/2019 dSn30109/2019

Rui ro tin dung la rui ro rna mot ben tham gia trong m9t congCI,I tai chinh hoac hop d6ng khong co kha nang thuc hiendtroc nghlaVI,I cua minh dfrn dSntbn that v~ tai chinh cho Cong ty. Cong ty co cac rui ro tin dung nr hoat d9ngdong sanxuatkinh doanh(chuy~u dbi voi cac khoan phaithu khachhang) va hoatd9ng tai chinh (bao g6m ti~ngiri nganhang, chovay va cac cong cu tai chlnh khac),

Tl}i 30/09/2019Ti~n va cac khoanwong duong tienPhai thu khach hang,phai thu khacPhai thu v~ cho vayngan han

Tl}i0110112019Ti~n va cac khoanwong duong ti~nPhai thu khach hang,pMi thu khacPhai thu v~ cho vayng~n h~n

RiU ro than" khoiin

Tren 5 nam C9ngYND VND

102,507,197,477

455,292,681,182

6,930,000,000

564,729,878,659

2:0;;

88,540,924,481 ' ,J

I.573,248,623,477 N

2,020,000,000L:

,.-:

663,809,547,958

ro 1 namtro xuong

Tren 1 namdSn 5 nam

Rili ro thanh khoan la rili ro Cong ty g~p kho khan khi tht,rchi~n cac nghTaVl,l tai chinh do thiSu vbn. Rili ro thanh khoancila Cong ty chil ySu pMt sinh tir vi~c cac tai san tai chinh vang pMi tra tai chinh co cacthai di€m dao h~n khac nhau.

VND VND

Thai h~n thanh toan cua cac khoanng phai tra tai chinh dl,l"atren cac khoan thanh toan dl,l"kiSn thea hgp d6ng (tren cO'sadong ti~n cila cac khoangbc) nhu sau:

Tl}i 30/09/2019Yay va ng

Phai tranguai ban,phai tra khac

Chi phi phai tra

Tl}i0110112019Yay va ng

Phai tranguai ban,phai tra khac

Chi phi phai tra

102,507,197,477

445,907,081,182 9,385,600,000

6,930,000,000

555,344,278,659 9,385,600,000

88,540,924,481

565,738,023,477 7,510,600,000

2,020,000,000

656,298,947,958 7,510,600,000

Tir 1 namtra xubng

Tren 1 namdSn 5 nam Tren 5 nam

VND VND VND

1,136,434,371,426

394,042,753,419 1,140,888,000

1,855,379,160

1,532,332,504,005 1,140,888,000

1,010,512,734,264

194,932,214,485 1,146,088,000

3,915,719,004

1,146,088,0001,209,360,667,753

- 29-

C9ng

VND

1,136,434,371,426

395,183,641,419

1,855,379,160

1,533,473,392,005

1,010,512,734,264

196,078,302,485

3,915,719,004

1,210,506,755,753

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

CONG TV CO PHAN T~P DOAN THEP TIEN LEN

G4A, Khu ph5 4, Phuong'I'an Hi~p,Thanh ph5 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh hop nhAt

Cho kY ke toan tir01/07/2019 d@n30109/2019

C6ng ty cho rang mire dQ t~p trung rui ro d5i voi viec tra no hi thap. C6ngty co kha nang thanh toan cac khoan no d@n

han til dong tiSntil heat dQng kinh doanh va tiSn thutil cac tai san tai chinh dao han.

32 . NHUNG str KItN PHAT SINH SAU NGA.V KET THVC KY KE ToAN NAM

Kh6ng coSIJ kien trong y@unao xay ra sau ngay k@tthuckY k@toan doi hoi duoc diSu chinh hay cong b5 tren Baa cao taichinh rieng nay.

33 . BAo cAo BO PH~N

Hoat dQng kinh doanh cac san pham thep chiem tren 90%1)' trong toan bQ hoat d(lng cua C6ngty va chu y@udi~n ra tren

lanh th6 Vi~t Nam, do do C6ngty kh6ng I~p baa cao bQ phan thea linhV\fC kinh doanh va khuV\fC dia IY.

34 . NGHItP vu vA. s6 DU' vcn cAc BEN LIEN QUAN

::::Trang nam, C6ngtv eo giao djeh vai cae ben lien quan nhzrsau: 'll

""Tir 01107/2019 d@n Tir 01107/2018 d@n '1M5i guan h~ 30109/2019 30109/2018 ~l

TJDoanh thu ban hang, cung dip djch vI}

,~]

C6ng ty C6 ph~n Thep B~c Nam C6ngty lien k@t 156,936,020,245 335,666,931,818~--:::

Mua v~t tu', hang bOa, djch vI}

Cong ty C6 ph~n Thep Bic Nam C6ng ty lien k@t 89,971,400,640 185,038,895,199

Phf huy dQng v6n 4,261,415,769

Gng Nguy~n M~nh Ha Chu tich HDQT 1,614,716,127

Ba Ph~m Thi H6ng T6ng Giam D5c 2,021,435,580

Gng Nguy~n Van Quang Pho T6ng Gilim D5c 625,264,062

s6 dzrvai eae ben lien guan tai ngav kit thuelsi ki toan:

M5i quan h~ 30109/2019 01/01/2019

Phiii thu ti~n hang

C6ng ty C6 ph~n Thep Bic Nam C6ng ty lien k@t 52,777,661,106 70,467,510,865

Trii tmo'c cho ngu'()'i ban

Cong ty C6 ph~n Thep Bic Nam Cong ty lien k@t 14,497,028,851 1,689,994,357

Phiii thu khac

C6ng ty C6 ph~n Thep Bic Nam C6ng ty lien k@t 600,000 916,957,807

Phiii trii ti~n hang

C6ng ty C6 ph~n Thep B~c Nam Cong ty lien k@t 5,915,495,486 34,194,914,618

Phiii trii khac 2,822,312,728 3,182,018,077

- 30-

CONG TY CO PHAN T~P eoAN THEP TIEN LEN

G4A, Khu ph5 4, Phuong'I'an Hi~p,Thanh ph5 Bien Hoa, Tinh U6ng Nai

Bao caotai chinh hopnhAt

Cho ky k~toannr 01107/2019 d~n 30109/2019

Ba Pham Thj H6ng

Ong Nguyen Van Quang

T6ng Giarn d6c

P.T6ng Giam u6c946,520,541

1,875,792,187

1,306,225,890

1,875,792,187

Ti~n yay phai tra

Ong Nguy~n Manh Ha

Ba Pham Thj H6ng

Chu tich HUQT

T6ng Giam d5c

10,797,953,127

9,861,264,262

936,688,865

12,569,909,842

9,875,264,262

2,694,645,580

35 . soLI.E;USO SANH

n8Thj Kim Dung

Nguoi l~p

Dong Nai, ngay 25 thang 10 ndm 2019

K~ toan tnrong

Nguy~n M~nh HaChu tich H9i d6ng quan tri

- 31 -

CONG TY coPHAN T~ DOAN THEP TlEN LEN

G4A - KP4 - p.nn Hi~p - Bien Hoa - DAng Nai Bao cao tai chinh hQ'pnh:1tCho icy k6 toan tir 0110712019 d6n 30109/2019

Kinh giYi : uv BAN CHUNG KHoANNHA NUOC-s6GIAO DICH CHUNG KHoAN TP HO CHi MINH

v~viec : Giai trinh chenh lech s6 lieu tren bao cao kSt qua hoat d9ng kinh doanh hop nh§t quy 3 nam 2019 va cungicy narn tnroc :

anVI tin ongCHlTlEU Mil Thuyet Quy 3-2019 Quy 3-2018 Chenh I~ch Nguyen nhan

sa minh

1 2 3 4 5 6= (4-5) 71. Doanh thu ban hang va cung cap djch vI} 01 20 1,253,980,071,900 1,524,369,903,321 (270,389,831,421 )Do tinh hinh kinh te the gioi chien tranh thuong mai

My - Trung tu d§.u nam 2019 co nhieu biSn d9ng lamcho gia thep giarn va nhu duSlr dung nguyen v~t lieucho cac cong trinh d§.utir cling giam dfrn dSn doanh thuban hang giam so voi cungicy narntruce,

2. Cac khoan giamtnr doanh thu 02 21 475,709,122 - 475,709,122

3. Doanh thu thuiln ban hang va cung dp djch VI} 10 1,253,504,362,778 1,524,369,903,321 (270,865,540,543)

4. Gia van hang ban 11 22 1,220,826,895,671 1,435,751,673,466 (214,924,777,795) Doanh thu ky nay giarn dfrn dSn gia vim cling giamtuong (mg.

5. LQi nhu~n gi)p v~ ban hang va cung dp djch vI} 20 32,677 ,467,107 88,618,229,855 (55,940,762,748) Lqi nhu~n g9P ban hang giam la do nhfrng nguyen nhiinnoi tren dfrn d6n Iqi nhu~n g9P giam so vai cLingicynam truac.

6. Doanh thu ho~t d9ngtid chinh 21 23 3,885,765,035 3,334,055,483 551,709,552

7. Chi phi tai chinh 22 24 21,960,799,993 25,053,973,307 (3,093,173,314) Chi phi tai chinh giam la do giam vay cact6 chfrc tind\lng va chu d9ng duqc ngu6n v6n tv"co.

Trong do: Chi phi Ifiivay 23 19,874,044,085 23,797,493,863 (3,923,449,778)

8. Ph§.n liii (16) trong cong ty lien kSt, lien doanh 24 (l,013,732,329) 1,894,150,838 (2,907,883,167)

9. Chi phi ban hang 25 27 10,489,574,292 13,431,183,683 (2,941,609,391 )Chi phi ban hang giam la do tiSt ki~m t6i da cac chi phi,dfrn dSn chi phi giam so cLingky niimtruac.

10. Chi phi quan Iy doanh nghi~p 26 27 11,662,625,626 14,436,858,399 (2,774,232,773)

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~""A~(~

CHITIEU Ma Thuyet Quy 3-2019 Quy 3-2018 Chenh I~ch Nguyen nhans6 minh

1 2 3 4 5 6= (4-5) 7

11. LQ; nhuan thu§n tir hoat cli}ngkinh doanh 30 (8,563,500,098) 40,924,420,787 (49,487,920,885) Do mot s6 nguyen nhiin neu tren nen d§n d~n loi nhuanhoat d(lng kinh doanhkY nay giam so voi cungkY namtnroc,

12. Thu nhap khac 31 25 378,115,410 827,091,831 (448,976,421)

13. Chi phi khac 32 26 223,767,946 636,004,903 (412,236,957)

14. LQ; nhuan khac 40 154,347,464 191,086,928 (36,739,464)

15. TBng IQi nhu~n k~toan truce thu~ 50 (8,409,152,634 ) 41,115,507,715 (49,524,660,349) Do mQt s6 nguyen nhan chu y~u trennen d§n d~n tbnglei nhuan k~ toan tnroc thu~ giam urong(mg.

16. Chi phi thu~ thu nh~p doanh nghiep hien hanh 51 29 204,235,835 9,020,739,414 (8,816,503,579)

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

18. LQ; nhuan sau thu~ thu nh~p doanh nghi~p 60 (8,613,388,469) 32,094,768,301 (40,708,156,770) Loi nhuan sau thue TNDNIcY nay giarn hon so voi cungkY nam tnroc la do nhtrng nguyen nhan chu ySu neutren,

19. LQ; nhu~n sau thu~ ciia cB clong ciia congty me: 61 (8,779,858,675) 31,460,742,691 (40,240,601,366)

20. LQ; nhu~n sau thu~ ciia cB clong khong ki~m soat 62 166,470,206 634,025,610 (467,555,404)

21. Lai cO"ban tren cB phi~u 70 30 (88) 308 (396)

KS toan tmi'mg

D6 Thi Kim Dung

Nguai I~p

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Documents

II ----------//---------- II I Icafefcdn.com/2019/tlh-19q3-bctc-hn-1572341068627.pdfCONG BO TRAcH NHI.E;MCVA BAN TONG GIAM DOC DOl Val BAo cAo TAl CHiNH HQP NHAT Ban T6ng Giam d6c