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ty BAN CH-LNG ICHOAN NHA NUOC

Kinh girt: fly Ban Chung Khoan Nha Mite

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Dia chi trv se!. chinh

Dien thoai Fax Nsued thvc hien cOng be thong tin Dia chi Dien thoai

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C6ng ty C6 phAn Dia 6c Sacom

Bac) cao tai chinh giDa nian dO

Ngay 30 thang 6 nam 2018

Cong ty CO phAn Dia oc Saconn

Th6ng tin chung

Bao cao cua TOng Giam dOc

Trang

1

2

Bac cao scat xet bao cao tai chinh giCra nien dO 3 - 4

Bang can dal Ice toan giCra nien c10 5 - 6

Bao cao ket qua hoat dOng kinh doanh giCra nien dO 7

Bac cao kru chuyen tien te giCra nien 80 8 - 9

Thuyet minh bao cao tai chinh giO,a nien dO 10 - 34

C6ng ty C6 ph'an Dia óc Sacom

THONG TIN CHUNG

CONG TY

COng ty CO phan Dia Oc Sacom (tong ty") la mOt cOng ty cO Oen duvc thenh lap theo Luat Doanh nghiep dm Viet Nam theo GiAy ChCling nhan Bang k9 Kinh doanh ("GCNOKKD") sO 4703000566 do Set Ke hosch va Du tu, Tinh Deng Nai thp ngay 07 thang 07 nam 2008, va cac GCNDKKD dieu chinh.

Host dOng kinh doanh chinh trong k9 hien tat cüa Cong ty la kinh doanh bet dOng sari.

COng ty c6 try so' chinh Clang k9 Khu ceng nghiep Bien Heal, Phutng An Binh, Thanh ph6 Bien H6a, Tinh Deng Nai, Viet Nam.

HQ! BONG QUAN TRI

Cac thanh vien HOi dOng Quan trj trong k9 va vao ngay lap bao cao nay nho sau:

Ong Phirang Xuan Thyy Ong Deo Ngec Thanh Ong Phsm Ngec TUng Ong Tran Viet Anh Ong Phutng au& Vinh Ong Tit' Anh Wang Ba Nguyen Thu Hang

CLIO tich cha t[ch Thanh vier) Thanh vier) Thanh vien Thanh vier, Thanh vien

b6 nhiem ngay 6 thang 7 nam 2018 nhiem ngay 6 thang 7 nam 2018

b6 nhiem ngay 17 thang 7 nam 2018 b6 nhiem ngay 17 thang 7 nam 2018

nhiem ngay 17 thang 7 nam 2018

BAN KIEM SOAT

Cdc thenh vier' Ban kiem soat trong k9 va vao ngay lap bao cao nay nhir sau:

Ong Nguyen Thanh Xuan Ong Mai Thanh San Ong Tran Sang That Ong Nguyen Nam Ong VO Quang Vinh Ong V6 Le Duy Dim

Trutng Ban Trutng Ban Thanh vien Thanh vien Thanh vien Thanh vien

b6 nhiem ngay 17 thang 7 nam 2018 nhiem ngay 30 thang 6 nam 2018

be nhiem ngay 14 thang 4 nam 2018 be nhiem ngay 17 thang 7 nam 2018

nhiem ngay 14 thang 4 nem 2018 nhiem ngay 30 thang 6 nam 2018

TONG GIAM D6C

Ung Gam dec trong ki va van ngay lap ban cao nay la Ong Pham Ngoc

NIGUtl D31 DIEN THEO PHAP LUAT

Nguti dai dien theo phap luat cOa Gong ty trong k9 va vat) ngay lap bao cao nay la Ong Pham Ngoc

KIEM TOAN VIEN

C6ng ty Trach nhiem Heru hsn Ernst & Young Viet Nam 15 cang ty kiem toan cho Ceng ty.

Cong ty C6 phAn Dia ESc Sacom

BA0 cAo cOA TONG G1AM DOC

Tang Gam efec C6ng ty CO phen Dia 6c Sacom ("Cong ty") trinh bay bao cao nay va bao cáo tai chfnh giCra nien dO cua Cong ty cho k9 ke than sau thang ket thOc ngay 30 thang 6 nam 2018.

TRACH NHIeM CCIA TONG GIAM DOC obi ven BAo cAo TAI CHINH GICYA NIS DO

T6ng Gam dec chiu trach nhiem dam bao bao So tel chfnh giCra nien dQ cho trng k9 ke toan phan anh trung thvc va hop 19 tlnh hlnh tai chinh giCra nien de, ket qua hoat deng kinh doanh giOth nien dO va tinh hlnh kru chuyen tien te giCra nien dO cüa Gong ty trong k9. Trong qua trinh lap bao cáo tai chfnh giCra nien dO nay, Tong Giam dec can pith':

Iva chon cac chfnh sach ke than thich hqp va áp Ong cac chinh sach nay mOt Sch nhat quan;

thkrc hien cac danh gia va vac tfnh met cach hqp 19 ve than tong;

neu ro cac chuen mvc kA toan áp dung cho Cong ty CO &rot tuan the' hay kheing va tat ca nhCeng sai lech tong yeu so vai nherng chuen mkrc nay de ekrqc trinh bay ve gidi thich trong bao So tai chfnh giCra nien de; va

lap bao cáo thi chinh giCra nien dO tren ca ser nguyen thc hoat dOng lien tvc trip trattng hqp khOng the cho reng Gong ty se tiep tuc hoat dOng.

Tong Gift d6c chiu trach nhiem dam bao viec cac sO sach kA then thich hcep ekrqc giCr de phan anh tinh hinh tai chinh giCra nien dO cüa C6ng ty, veri min eth chlnh xac hqp 19, tai bet k9 theri diem nao va dam bdo reng cac so sach ke toan tuan thO veri che de ke toan de duct áp dung. T6ng Clam d6c cOng chiu trach nhiem ve viec quan 19 Se tai san cüa Gong ty ye do de phai thqc hien cac bien phap thich hop dO ngan chan va phat hien cac hanh vi gian Ian va nhCrng vi pham khac.

TOng Clam d6c cam ket de tuan thO ntarng yeu Su neu ten trong viec Idp bao cao tai chInh giCra nien 60 kern theo.

CONG B6 CCM TONG GIAM obc

Theo 9 kien cOa Tang Gam den, bac) So tai chinh giCra nien de kern theo Oen anh trung thkrc va hap 19 tinh hlnh tai chfnh giCra nien de dm Cong ty vao ngay 30 thang 6 nam 2018, ket qua hoat dOng kinh doanh giCra nien dO va tinh hlnh km chuyen tien tO giCra nien dO cho k9 ke toan sau thang ket thOc cOng ngay phO hqp vat cac Chuen mkrc Ith toan Viet Nam, Che de ke toan doanh nghiep Viet Nam va cac quy dinh phap 19 c6 lien quan de viec lap ye trinh bay bao cao tel chfnh giCra nien dO.

Thanh ph6 HO Chi Minh, Viet Nam


2

EY Building a better working world

Ernst & Young Vietnam Limited 28th Floor, Baena Financial Tower 2 Hai Trieu Street, District 1 Ho Chi Minh City, S.R. of Vietnam

Tel: +84 28 3824 5252 Fax: +8428 3824 5250 ey.com

S6 tham chieu: 61386091/20330273/LR

BAO CAO SOAT XET BAO CAO TAI CH1NH GICFA MIEN 09

Kinh Quy Ca d6ng cUa Cong ty Ca phan Da ac Sacom

ChUng to' dá scat xat bao cao tai chfnh giCra nien dO cüa C6ng ty CO phan Dia ac Sacom ("Cang ty") &roc lap ngay 8 thang 8 nam 2018 vá duvc trInh bay tC trang 5 den trang 34, bao gam bang can dai ke toan giCra nien dO vao ngay 30 thang 6 nam 2018, bao cao ket qua hoot dOn9 kinh doanh giCra nien dO, va bao cao Ikru chuyen flan te giCra nien dO cho ky ke toan sau thang ket thiic ming ngay ve cac thuyet minh bao ciao tai chfnh giCra nien dO kern theo.

Trach nhiOm cem Teing Giant crew

TOng Clam el& COng ty chiu tech nhiem ye viec lap ve trinh bay trung thvc va hqp 19 bao cao tai chinh giCra nien dO cOa C6ng ty theo cac Chun mvc ke toan Viet Nam, Cho dO Ice toan doanh nghiep Viet Nam ye cac guy dinh phap19 Co lien quan den viec lap va trinh bay bao cao tai chfnh giCra nien dO va chiu tech nhiern ye kiem soat nal VS ma Tang Clam dac xec dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh giDa nien dO khong c6 sal sot tong yeu do gian Ian hoac nharn Ian.

Trach nhiOm ciia Worn toan vier?

Trach nhiem caa chang tai la dkra ra ket loan ye bao cao tai chfnh giCra nien dO dkra ten kat qua soat xet caa chting t6i. ChUng toi da thvc hien cang viec scat xet theo Chuan mkrc Viet Warn ye hcp eking dich vv soat xet se 2410- Soat xet thong tin tai chfnh giCra nien dO do kiem toan vien dec lap caa dan vi thvc hien.

Gang viec scat xet thong tin tai chinh giCra nien dO bao góm viec thot hien cac cuOc phang van, chi) yeu la pheng van nherng ngueti chiu trach nhiern va cac van de tai chinh ke than, va thkrc hien thu toc phan tfch va cac triti toc soat )(et khac. MOt cuOc scat xet ve ca ban di pham vi hep han mOt cuOc kiem toan duvc thvc hien theo cac Chuan mkrc kiem toan Viet Nam va do vay kheng cho prier) chi:mg tai dat duvc sty dam bao rang chking tei se nhan biet &roc tat ca cac van de trgng yeu Co the &rot phat hien trong mOt cuOc kiem todn. Theo d6, chUng tai kheng dva ra 9 kien kiem than.

A member firm of Ernst& Young Global Limited

EY Building a better working world

Ket Ina?? oda nom todn vier;

Can ctt ten ket qua soat xet cua chCing toi, chang t6i khong they Co van de gl khien chting t6i cho rAng bao carp tai chfnh giCra nien Cf0 kern theo khOng phan anh trung thvc va hvpI9, ten cac khfa cenh trpng yéu, tinh hlnh tai chfnh grim nien d0 coa COng ty vac) ngay 30 thang 6 nam 2018, ket qua hoet eking kinh doanh giCra nien CIO va tinh hinh chuyen ti6n te giCra nien dO cho ky ke toan sau thang ket thac cang ngay phU hop vdi cac ChuOn mvc ke than Viet Nam, Che d0 ke toan doanh nghiep Viet Nam va cac quy dinh phap 19 ci5 lien quan den viec lap va trinh bay bao ciao tai chfnh giCra nien dO.

hiem Him han Young Viet Nam

1; 4,

CNC TV TRACH NHIEM HOU HAN s

ERNST &YOUN

VleT NAM if 1•Tp • *G

LêQuThtinh Ph() TOng Siam dOc Gihy CNIEKHN kiem toan SO: 0426-2018-004-1

Thanh phO HO Chi Minh, Viet Nam


Ct ;CH

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A member firm of Ernst & Young Global Limited

Gong ty CO phAri Dia óc Sacom

BANG CAN DOI Kt WAN GICYA NIEN iDQ vao ngay 30 thang 6 nam 2018

1301a-ON

VND

ma 86 MI SAN Thuyet minh

Ngdy 30 thang 6 Mtn 2018

Ngdy 31 Mang 12 nem 2017

100 A. TAI SAN NGAN HAN 507.341.407.538 535.441.389.721

110 L Tian va cac khoan twang &rang Hen 4 21.614.901.268 28.296.646.300

111 1. Tien 9.016.792.711 19.141.396.300 112 2. Cac khoan Krung &rang tien 12.598.108.557 9.155.250.000

130 II. Cat khaki ph& thu ngin hpn 157.457.123.002 221.603.957.391 131 1. Phai thu ngAn han dm

khach hang 5 81.762.592.523 91.533.965.920 132 2. Tra tuft cho nguti ban

ngan hpn 6 38.753.792.321 6.875.067.219 135 3. Phai thu ye cho vay ngAn han 7 5.440.000.000 86.440.000.000 136 4. Phai thu ngen hen khac 8 31.500.738.158 36.754.924.252

140 III. Hang Mn kho 9 306.686.244.243 270.087.021.192 141 1. Hang ton kho 306.686.244.243 270.087.021.192

150 IV. Tai san nggn hpn khac 21.583.139.025 15.453.764.838 151 1. Chi phi tra Mit Nan hpn 212.766.517 73.414.993 152 2. Thue GTGT &rot khAu Mr 15 21.370.372.508 15.380.349.845

200 B. TAI SAN DAI HAN 128.696.854.514 94.094.520.034

210 I. Cac khohn ph& thu dal hpn 50.607.013.231 66.727.170.437 211 Phai thu dai han cda

khach hang 5 46.038.372.631 62.090.158.544 216 Phai thu dai hpn khac 8 4.568.640.600 4.637.011.893

220 IL Tai san có i crinh 11 779.285.252 948.545.101 221 1. Tai san co dinh hai hinh 779.285.252 948.545.101 222 Nguyen gid 2.028.240.909 2.028.240.909 223 Gia tri khAu hao lay ke (1.248.955.657) (1.079.695.808)

230 III. Bat dOng sat; dau tIF 12 1.436.395.067 1.469.799.605 231 1. Nguyen gia 1.670.226.833 1.670.226.833 232 2. Gia tri khau hao lay Ice (233.831.766) (200.427.228)

260 IV. Tai san dai han khac 75.873.160.964 24.949.004.891 261 1. Chi phi ha trutc dai han 10 75.873.160.964 24.949.004.891

270 TONG CQNG TAI SAN 636.037.262.052 629.535.909.755

HA Thi Kim Thoa Chung Thi Kieu Nga Nguti lap Ke toan trutng


C6ng ty CO phan Dia óc Sacom

BO1a-DN

BANG CAN DOI i<E TOAN GICYA NIEN DO (tiep theo) vao ngay 30 thang 6 nam 2018

VND

ma s6 NGUON VON Thuyot minh



300 C. NQ' PHAI IRA 207.842.347.443 204.248.539.392

310 I. Ng ngan han 150.350.263.912 136.683.402.886 311 1. Phai tra nguti ban ngan han 13 15.332.146.596 4.540.923.237 312 2. Nguti mua tra lien tardy

ngen hen 14 12.790.779.248 15.603.093.685 313 3. Thue va cac khoin phai nOp

Nhe ruck 15 2.666.009.062 5.070.497.422 314 4. Phai tra nguti lao dOng 454.674.950 2.432.069.287 315 5. Chi phi phial tra ngen hen 16 4.833.105.188 2.009.561.430 318 6. Doanh thu chin thqc hian

ngOn han 37.727.272 32.727.272 319 7. Ph& tra ngen han khac 17 29.249.603.487 21.255.797.584 320 8. Vay ngan han 18 84.748.327.798 85.483.915.158 322 9. Quj'i khen thutng, phOc lqi 237.890.311 254.817.811

330 II. Ng dai han 57.492.083.531 67.565.136.506 331 1. Phai tra nguti ban dai hen 13 397.945.713 7.319.220.713 337 2. Phai tra dal Ilan khac 17 50.501.306.540 50.762.000.666 338 3. Vay dal hpn 18 6.592.831.278 9.483.915.127

400 D. VON CHO Sd HCPU 428.194.914.609 425.287.370.363

410 I. Win cha so' hay 19 428.194.914.609 425.287.370.363 411 Von c6 phan 402.236.090.000 402.236.090.000 411a - Co phi& ph6 thOng c6

civet; bik guy& 402.236.090.000 402236.090.000 418 Qu9 du Of phat trien 609.934.999 609.934.999 421 Lqi nhuan sau thue ctura

phan phei 25.348.889.610 22.441.345.364 421a - Lgi nhuan sau thud chua

phan phoi 1031 ko et4n cu6i Icy trutfic 21.291.345.364 _

421b - Lqi nhuen sau thud chua phan ph6i ky nay 4.057.544.246 22.441.345.364

440 TONG CQNG NGUON VON 636.037.262.052 629.535.909.755

. 26. 'S‘

c„<z) CONG TY z c6 PHXN

DIA O'c Chung ieu Ng SACOM KO toan trutng

goc TOng Giam dec

C6ng ty CO phgn Dia ac Sacom

BO2a-DN

BAO CAO KET QUA HOAT DONG KINH DOANH GIIYA NIEN DO cho ky ke toan sau thang ket thec ngay 30 thang 6 nam 2018

VND

Ma s6 CHI TIEU Thuyet minh

Cho ky ke toan sau Mang kat thac

ngay 30 (hang 6 nam 2018

Cho ky ke taan sau thing kat Mac

ngay 30 thang 6 nam 2017

01 1. Doanh thu ban hang va cung cap dich vy 20.1 46.008.517.779 78.765.958.200

02 2. Cac khoan Om tro, doanh thu 20.1 (2.930.056.192) (3.549.825.000)

10 3. Doanh thu thuan vo ban hang va cung cap dich vy 20.1 43.078.461.587 75.216.133.200

11 4. Gia von hang ban vã dich vy cung cap 21 (32.533.587.919) (63.429.074.117)

20 5. Lqi nhuan gdp vt ban hang va cung cap dich vy 10.544.873.668 11.787.059.083

21 6. Doanh thu hog &Lang tai chinh 20.2 2.509.624.840 9.675.723.690

22 7. Chi phi tai chinh 22 (3.681.322.479) (8.733.664.791) 23 Trong do: Chi phi lai vay (3.552.347.479) (8.710.219.441)

25 8. Chi phi ban hang 23 (580.356.038) (2.731.138.297)

26 9. Chi phi quan IV doanh nghitp 23 (4.342.553.236) (2.990.461.733)

30 10. Lqi nhuan thuan tip hog ddng kinh doanh 4.450.266.755 7.007.517.952

31 11. Thu nhap khac 24 660.438.642 595.847.518

32 12. Chi phi khac 24 (38.775.090) (1.059.522.919)

40 13. Lqi nhuan (16) khac 24 621.663.552 (463.675.401)

50 14. Tong lqi nhuan Ica toan but thud 5.071.930.307 6.543.842.551

51 15. Chi phi thud TNDN hitt' hanh 25.1 (1.014.386.061) (1.308.768.510)

60 16. Lai nhuan sau thut TNDN 4.057.544.246 5.235.074.041

70 17. Lai ca ban tren c6 phial.' 19.4 101 116

71 18. Lai suy giam tren c6 phitu 19.4 101 116 _-- ---,-..„

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Ha Thi Kim Thoa Nguti lap

Ngay 8 thang 8 nem 2018

C6ng ty CO phan Dia óc Sacom

BO3a-DN

aiko CAO LU'U CHUYEN TIEN TE GOA NIEN DO cho k9 ke Wan sau thdng ket thOc ngay 30 thang 6 'lam 2018

VND

Ma s6 CHI TIEU Thy& minh

Cho ki kth toan sail thang ktht th0c

ngthy 30 thang 6 nam 2018

Cho kit kth ban Mu thang kat th0c

ngdy 30 thang 6 nam 2017

I. LU'U CHUYEN TIEN TO' HOAT DDNG KINH DOANH

01 Tong lqi nhuOn 1(6 toan trot third 5.071.930.307 6.543.842.551 Dithu chInh cho coo khothn:

02 Khau hao tai sari CO dinh hem hinh va bat dOng sari dad kr 11, 12 202.664.387 486.975.454

05 Lai Kr hoot dOng du ttr (2.509.624.840) (10.012.087.326) 06 Chi phi IN vay 22 3.552.347.479 8.710.219.441

08 Lyi nhuOn tip hoyt ging kinh doanh trtrot thay d6i von km dOng 6.317.317.333 5.728.950.120

09 (Tang) Om cac khoan phai thu (11.628.860.429) 87.758.830.362 10 (Tang) Om hang ton kho (36.599.223.051) 25.787.121.021 11 Tang (giam) cac khoan phial tra 9.126.659.745 (17.471.815.127) 12 Tang chi phi tra Mitt (51.063.507.597) (3.804.791.014) 14 Tien lai vay da tra (3.065.346.109) (10.311.974.404) 15 Thue thu nhOp doanh nghiep (la nOp 15 (3.655.360.916) (4.890.763.509) 17 Tien chi khac cho hog dOng

kinh doanh (702.010.000) (1.704.200.000)

20 Low chuyen din thuan (sip dyng vao) ter hog &Ong kinh doanh (91.270.331.024) 81.091.357.449

II. LVU CHUYEN TIEN TO HOAT BONG eAu TIP

21 Tien chi de mua sam tai sari cO dinh - (67.946.000) 22 Tien thu do thanh 19 tai san co dinh - 336.363.636 23 Tien chi cho vay (20.000.000.000) (8.300.000.000) 24 Tien thu hal cho vay 101.000.000.000 560.000.000 27 Tien thu lai cho vay 7.215.257.201 13.055.491.486

30 LLFU chuyen tran thuan tip hog dOng clau ttp 88.215.257.201 5.583.909.122

III. LU'U CHUYEN TIEN TO' HOAT BONG TAI CHiNH

33 Tien thu tir di vay 18 17.719.169.715 68.084.822.048 34 Tien tra no' gee vay 18 (21.345.840.924) (160.203.721.346)

40 Lin chuyen tin thuin sir dyng vao hog Ong tai chinh (3.626.671.209) (92.118.899.298)

Ha Thi Kim Thoa Chung Thi Kieu Ngan Nguti lap Ke toan trutng etv

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Cot-1g ty CO phAn Dia 6c Sacom

603a-DN

BA° CAO LU'U CHUYEN TIEN -re GICYA MEN 00 (tiep theo) cho ky Ice toan sau thang ket thuc ngay 30 thang 6 nam 2018

VND

Ma so CHI TIEU Thuyet mirth

Cho ky ke toan sat' thang ket thus

ngay 30 thang 6 nem 2018

Cho ky ke toan sau thang ket thus


50 Giam tin va twang &rang ton than trong kjr (6.681.745.032) (5.443.632.727)

60 Tien va twang dwang tin dau kjr 28.296.646.300 9.761.142.166

70 lion Ira twang dwang troll cuoi k9 4 21.614.901.268 4.317.509.439

Ngay 8 thang 8 narn 2018

II

Cong ty CO phan Dia Oc Sacom B09a-DN

THUYET MINH BAO CAO TAI CHINE( GICYA NIEN f)(5 vao ngay ve cho ke ban sau thang ket trait ngay 30 thang 6 rift 2018

THONG TIN VE C6NG TY

C6ng ty co prier' Oja Oc Sacom ("COng ty) la mOt c6ng ty c6 phhn duct thanh lap theo Luat Doanh nghiep cOa Viet Nam theo Giey ChOing nhan Dang ky Kinh doanh ("GCNDKKD") s6 4703000566 do sei Ke hopch va Deu hi Tinh Bang Nai cap ngay 07 thang 07 nam 2008, va cat GCNDKKD dieu chinh.

Hopt dOng kinh doanh chinh trong Ick hien ti cüa COng ty la kinh doanh bet dOng san.

C6ng ty t5 try so' chinh clang ky tai Khu Sig nghiep Bien H6a 1, Phoang An Binh, Thanh ph6 Bien H6a, Tinh Deng Nai, Viet Nam.

S6 loong nhan vier' cOa Citing ty tai ngay 30 thang 6 nam 2018 la 50 (ngay 31 thang 12 nam 2017: 62).

ca SaTRINH BAY

2.1 Chuon mac va Ch6 (I0 ice toan ap dyng r..

ao cao tai chfnh giCra nidn (10 dm COng ty dirot trinh bay bhng dOng Viet Nam ("VND") C ph0 hop vali CO dO ke toan doanh nghiep Viet Nam va cac Chuan moc ke toan Viet Nam .

sa 27— Bao cao tai chInh giCra nien dO va cac Chuan mot ke toan Viat Nam khac do BO Tai chinh ban hanh theo: H.

Quyet dinh se 149/2001/QD-BTC ngay 31 thang 12 nem 2001 ye viec ban hanh ban Chuan mot Ice toan Viet Nam (Dot 1);

Quyet dinh s6 165/2002/Q5-BTC ngay 31 thang 12 narn 2002 ye viec ban hanh sau Chuen moc ke toan Viet Nam (Dot 2);

Quyet djnh se 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ye viec ban hanh sau Chi& moc ke toan Viet Nam (Dot 3);

Quyet dinh sO 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sau Chuen moc ke toan Viet Nam (Dot 4); va

Quyet dinh se 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh bon Chub moc ké toan Viet Nam (Dot 5).

Theo do, bac) cao tai chfnh giCra nien dO ducc trinh bay kern theo va viec sO. dyng cac bao cao nay khong danh cho cac ded bong kh6ng dtrgc cung cep c.ac thong tin ye cac th0 tyc va nguyen tSc va thong le ke ban tai Viet Nam ve han nCra khong ducc chi) dinh trinh bay tinh hlnh tai chinh giCra nien dO, ket qua hopt dOng kinh doanh giCra nien do va tin chuyen tier) te giCra nien dO theo cat nguyen tec va th6ng 5 kO toan &roc chap nhan rOng rai cac mitt va lanh th6 khac ngoai Viet Nam.

2.2 Hinh then sO kb` tog*, 413 dyng

HInh thin se ke toan duct ap dyng cua Cong ty la Nhat ky chung.

Z3 Ky kb` toon nam

ke ban nam cua C6ng ty ap dyng cho viec lap bao cao tai chfnh bet du tir ngay 1 thang 1 va ket th0c vao ngay 31 thang 12.

2.4 Dan vet nen t trong k6 toan

Bao cao tai chInh giCra nien do duqc lap bang dan vj tien t5 trong ke toan cua COng ty là VND.

10

C6ng ty CO phatn Dia tic Sacom 609a-DN

THUYET MINH GAO CAO TAI CHINN GID'A NIEN DO theo) vao ngay va cho ke toan sau thang kat thCic ngay 30 thang 6 nam 2018

3. TOM TAT CAC CHINN SACH Kt TOAN CHO '(Eli

3.1 Tien va cac khan twang &pang tien

Tien ye cac khoan tuang &rang tien bao gem tien mat tai guy, ben ngan hang, cac khoan du tu, ngan han c6 trial han gec kheng cisua ba thang, c6 tinh thanh khoan cao, c6 kha nang chuyen di de clang thanh cac luvng tien xac dinh va ktiOng c6 nhieu rai ro trong chuyen dói thanh tien.

3.2 Hang Mn kho

Hang h6a bat Ong sat?

Bat Ong san duqc mua hoec dtrqc xay clang de ban trong qua trinh heat Ong blnh thuang cQa C6ng ty, khang phai de cho thug hoac Oa tang gia, Civqc ghi nhan la hang haa bat dOng san theo gia thap han giCra gia thanh de dtra moi san phgm den vi tri va dieu kien hien tal va gia tri thuan c6 the thvc hien duqc.

Gid thanh dm hang h6a bat dOng san bao gem:

Chi phi tien sir dyng dat va tien thug dat;

Chi phi xay dvng tra cho nha that': va

Chi phi lai vay, chi phi tu van, thiet ke, chi phi san lap, den bit giai phOng mat bang, phi tu, van, thug chuyen nhining Tat, chi phi quan 19 xay dyng chung, va cac chi phi lien quan khac.

Gia tri thuan c6 the thvc hien dirqc la gia ban vac tinh caa hang Ma bat dOng san trong dieu kien kinh doanh blnh thverng, dva tren gia thi trtrang vac) ngay bao cao va Citrqc chiet khau cho gia tri thai gian caa dOng tien, neu Clang ke, va tit chi phi trac tinh de hoan thanh va chi phi ban hang utc tinh.

Gia von caa bat dOng san dã ban duct ghi nhan tren bao cao ket qua heat dOng kinh doanh giCra nien dO dva ten cac chi phi trvc tap tao thanh bat dOng san d6 va chi phi chung dinc phan bO ten ca so dien tich tuang (mg caa bat dOng sari (16.

Hang ton kho khac

Hang ten kho ducyc ghi nhan theo gia tap han giCra gia thanh dé diva m6i san pharn den vi tri tea dieu kien hien tai va gia tri thuan CO the thvc hien duvc.

Gia tri thuan c6 the thvc hien ducc la gia ban vac tinh cila hang t6n kho trong dieu kien kinh doanh blnh thuang trip chi ph( vac tinh de hoar' thanh va chi phi ban hang Litt tinh.

Ceng ty áp dyng phtrang phap ke khai thutng xuyen de hsch toan hang ten kho vdi gia tri duct xthc dinh nhu sau:

Hang h6a, cang cy dung cy - chi ph( mua theo phuang phap thvc te dich danh

3.3 Cat khohn phai thu

Cac khoan phai thu duct trinh bay ten bao cao tai chinh giCra nien dO theo gia tri ghi s6 cac khoan phai thu khach hang ve phai thu khac sau khi can Mr cac khoan dv pitting duct lap cho cdc khoan phai thu kh6 dal.

Dv phang nq phai thu kh6 dai the hien phan gia tri cua cac khoan phai thu ma Cang ty dv kien khOng c6 khá nang thu he( tai ngay ket thac k9 ke toan. Tang hoac glair se div tai khoan dv phang duqc (loch toan vac) chi phi quart 19 doanh nghiep trong bao cao ket qua host dOng kinh doanh giCra nien dO.

11

Cong ty CO plik Dia oc Sacom B09a-DN

THUYET MINH BAO CAO TAI CHNH GRIM NIEN DO (tap theo) vao ngdy va cho ky kg toan sau thgng ket thit ngay 30 thang 6 nam 2018

3. TOM TAT CAC CHINN SACH Kt TOAN CHCI YEU (tap theo)

3.4 Tai san c6 dinh hiku hinh

Tai san có dinh hCru hlnh duct the hien theo nguyen gia trir di gia tri khau hao lay kg.

Npuyen gia tai sari co dinh hiru hinh bao gam gia mua va nhCrng chi phi c6 lien quan troc tiep den viec diva tai san vao hopt Ong nho do kien.

Cac chi phi mua sarn, nang cap va doi mai tài san có dinh duct ghi tang nguygn gia cüa tai san va chi phi bao trl, siva chCra duct hpch toan vao bao cao ket qud hodt dOng kinh doanh giira nien de khi phat sinh.

Khi tai san cO dinh hiru hinh duct ban hay thanh 19, cac khodn lai hogc 16 phat sinh do thanh 19 thi san (lb phan chenh lech gius tien thu thuan ter viec ban tai san vai yid tri con lai cOa tai san) &roc hpch todn vac) bao ado ket qud hopt Ong kinh doanh girth nien a

3.5 Khali hao

Khau hao tai san cO dinh hCru hinh dint trich theo pluming phap khau hao dutng thang trong suOt thtri gian hOu dung utc tinh cea cac tai san nine sau:

Nha cira, vat kien trUc 1 -2 nam May m6c, thiet bi 4 nam Pharang tien van WI 8 nam Thiet laj van phting 3 - 4 nam

3.6 Bet dgng san deu tip

Bat Ong san dau to duct the hien theo nguyen °id bao gam ca cac chi phi giao dich lien quan tilt di gia tri hao mon lOy kg.

Cac khogn chi phi lien quan den bat dOng san dau to phat sinh sau ghi nhgn ban dau duct hpch toan vao gia tri con Ipi cis bat dOng san dau to khi Gang ty c6 kha nang thu duct cac loi fch kinh te trong Wang lai nhieu han hodt dOng duct ddnh gia ban dau cis bat dOng san dau to de.

Khau hao bat Ong san dau &roc trIch theo Outing phap khau hao (bang thang trong sued theri gian hCru dung utt tinh cüa cac bat dOng san nhir sau:

Nha cira 25 nam

Bat Citing san elk kh6ng con (Soot trInh bay trong bang can dal kg tog?) giCra nien de sau khi dã ban hoc sau khi bet dOng san elk to CM khang con duct sir dung va xet thay kh6ng thu &roc lqi fch kinh te trong twyng lai viec thanh 19 bat dOng sin dau d6. Chenh lech gius tien thu thuan viec ban tai san vai gia tri con Si cis bat clang san dau to duct ghi nhan vao bao cao ket qua hopt Ong kinh doanh giCra nien de trong ky thanh 19.

Viec chuyen tit bat Ong san chit so' hCru sir dung hogc hang ton kho thanh bat eking san dau to chi khi c6 so thay dai ye mix dich sir dung nho trutng hop chit sty hiru cham dirt sir dung tai san d6 va bat du cho ben khac thug hopt dOng hoc khi ket thOc giai dopn xay dong. Viec chuyen to' bat Ong san du hi, sang bat Ong sari chit so hCru sir dung hay hang ten kho chi khi c6 so thay dti ye muc dich sir dung nho cac twang hop chit set hCru bgt dau st), dung thi san nay hoac bat dau trien khai cho mkt dich ban. Viec chuyen to' bat Ong san dau to sang bat (long sari hCru sir dung hoc hang ton kho khong lam thay dot nguyen gia hay gia td coin lai cis bat Ong sari tai ngay chuyen d6i.

3.7 Chi phi di vay

Chi phi di vay bao gam tai tien vay va cac chi ph( khdc phat sinh lien quan troc tiep den cac khoan vay cOa Ceng ty.

Chi phi di vay duct hpch toan nhty chi phi trong ky khi phat sinh ngopi tit cac khoin duct von hOa nhtr theo net dung ciia dopn tiep theo.

Chi phi di vay lien quan troc tiep den viec mua sam, xay dong hogc hinh thanh met tai san cu the can cO mOt thtti gian dit dai de c6 the diva vao sir dung theo muc dich dinh Mitt hogc de ban &roc von h6a vao nguyen gia cOa tai san do.

12

C6ng ty CO phan Dia Oc Sacom B09a-DN

THUYET MINH BA0 cAo TAI CHINN GICM NIEN f)Q (tiep theo) vao ngay tea cho ky ke toan sau than° ket thtic ngay 30 thang 6 nam 2018

3. TOM TAT CAC CHINN SACH Kt TOAN CHU 11E11 (tiep theo)

3.8 Chi phi tra fryer

Chi phi tit trutc bao gem cac chi phi tra tuft ngen hen hoec chi phi tra trutc dai han tren bang can dei Ice toan giera nien dO va ducc phan be trong khoang thOi gian tra trutc hoec theri gian cac loi ich kinh te byang Crng duvc tao ra tit cac chi phi nay.

Cac loai chi phi sau day ducc hpch toan vao chi phi tra trutc dal hpn de phan b6 den ten 1 den 5 nem hoc ghi nhen phi) hop veri doanh thu vao bao cao ket qua hopt deng kinh doanh giOa nien de:

Chi phi hoa h6ng mai grail;

Ma Su; va A-

Cang cy dung cg xuat dung vai gia tri lern ve dopy set dung trdn mat nem.

3.9 Cac khoan phai tra A chi phi trich try&

Cac khoan phai tra va chi ph( frith tn.rac duet ghi nhen cho se tien phai tit trong kiting lai lien quan den hang Ma va dich vu da nhen duct khong phy thuec vao viec Cong ty dá nhOn duvc h6a dan cUa nha cung cep hay cht.ra.

3.10 Phan chia nhAn

Lol nhuan thuen sau thue thu nhOp doanh nghiep (khOng bao gem lei tir giao dich mua gia re) c6 the &rot chia cho cac có d6ng sau khi duct Dal Nil &rig c6 d6ng phe duyet va sau khi da frith lap cac quy do phong theo Dieu le cüa COng ty va cac quy dinh cOa phap luet Viet Nam.

Gang ty trich lep cac quy do phong sau tO nhuen thuan sau thue thu nhep doanh nghiep cüa C6ng ty theo dé nghi cüa Hei Clang Quart hi va duct cac c6 Clang phe duyet tai Sal hei &wig có Clang thutng nidn:

Qu9 khen thriong, phew Ici

Quy nay duvc trich lap de khen thutng, khuyen khich vet chat, dem !pi lei ich chung va nang cao phOc lei cho tong nhan vidn, va threc trinh bay nhtr met khoan phai tra ten bang can del Ice toan giCra nien de.

111 Ghi nhan doanh thu

Doanh thu duvc ghi nhan khi Cang ty c6 kha nang nhen duvc cdc fch kinh te CO the xac dinh duct met cach chac chart. Doanh thu duct xac dinh theo gia tri hop ly cOa cat khoan dã thu hoac se thu duct sau khi trO di cac khoan chiet khau thuang mai, giam gia hang ban va hang ban bi trà lai. Cat dieu kien ghi nhen co the sau day cOng phai ducc,dap Ong khi ghi nhen doanh thu:

Doanh thu ban hang

Doanh thu ban hang ducc ghi nhen khi cac rüi ro tang yeu và cac quyen ser Mu hang h6a dã &Kit chuyen sang nguti mua, tilt:sang la trOng vai theri diem chuyen giao hang Ma.

Dearth thu ban can ha

561 veyi cac can he ma Con ty ban sau khi da xay cliyng hoan tat, doanh thu va gia von ducc ducc ghi nhan khi phan Iden rti ro va Iqi ich lien quan den can he da duct chuyen giao sang nguti mua.

Tien 101

Doanh thu duct ghi nhen khi ben iai phat sinh tren ca se, den tIch (c6 tinh den loi tirc ma MI san dem lai) trey khi kha nang thu h61 ben lei kheng chac chen.

Tien cho thud

Thu nhep tir tien cho thud tai sin theo hap (long thud Mat Ong &vac Fisch toan vao bao cao ket qua host Ming kinh doanh giCra nien de theo prarang phap &rang theng trong suiSt the,' gian cho thue.

Doanh thu cung cap (Itch vu

Doanh thu &rot ghi nhen khi dich vo da duct cung cap va hoan thanh.

13

C6ng ty C6 phan Dia óc Sacom B09a-DN

THUYET MINH BAO CAO TAI CHINH GIO5A NIEN DO (tiep theo) vao ngay va cho k9 ke than sau thang kat thOc ngay 30 thang 6 nam 2018

3. TOM TAT CAC CHiNH SACH Kt TOAN CHO YEU (hap theo)

3.12 Lai trot, c6 phieu

Lai ca ban tren mai cO phieu duvc tinh bang each chia loi nhuan sau thug phan 136 cho ca (long sei hOu ca phi& ph6 th6ng cüa C6ng ty (sau khi dä (lieu chinh cho viec trich lap guy khen thuting, phOc [pi) cho so luvng binh quan gia quyen dm so cO phieu ph6 th6ng dang

hanh trong k9.

Lai suy giàm ten c6 phi& &roc tfnh bang cach chia lqi nhuen sau thug phan b6 cho cO dOng sO' hCru c6 phi& ph6 theng cüa Ceng ty (sau khi dã el& chinh cho c6 tQt cOa c6 phigu tru dai c6 quyen chuyen d60 cho sO hiving binh quan gia quyen cüa sO c6 phi& ph6 thong dang hanh trong nam va so lining blnh quan gia quyen cUa c6 phigu ph6 thong se &rot phat hanh trong tubing hop tat ca cac cO phieu ph6 theng tiem nang c6 tac dOng suy giàm deu diroc chuyen thanh c6 phi& ph6 thong.

3./3 Thug

Thue thu nhOp hien hanh

Tai san thug thu nhep va thug thu nhap phai nOp cho k9 hien hanh va cac k9 trutt duct xac dinh bang sO hen do kik' doqc thu he' tcr hoac phai nOp cho ca quan thug, cloa ton cac thue swat va cac luet thug c6 hieu loc den ngay ket thtic k9 ke toan giOth nien dO.

Thue thu nhep hien hanh &roc ghi nhen vao bao cao kat qua hint dOng kinh doanh giCra nien de ngoai tit tatting hop thug thu nhap phat sinh lien quan den mot khoin muc duct ghi thgng vao von chu see trong twang hop nay, thug thu nhap hien hanh cOng &roc ghi nhan troc bap vac) vOn cha so' hCru.

Cong ty chi &roc bU tar cac tai san thug thu nhap hien hanh va thug thu nhap hign hanh phai nOp khi Gong ty CO quyen hop phap duvc lab trfr giCra tai san thug thu nhap hien hanh ved thug thu nhep hien hanh phai nOp và C6ng ty dy dinh thanh toan thug thu nhap hien hanh phai nOp va tai san thug thu nhep hien hanh ten ca set thugn.

Thue thu nhOp hoar) IQi

Thug thu nhap hoan Igi &roc xac djnh cho cac khoan chenh lech tam theri tai ngay ket thOc 1(9 kg toan giCra nien dO giCra ca sO' tinh thug thu nhap cüa cac tai san va no phai tra va gia tri ghi s6 cua cac khoan muc nay trong bao cao tai chinh giCra nien do.

Thug thu nhap hoan lai phai tra duct ghi nhan cho tat ca cac khoan chenh lech tam theri chlu thug.

Tal san thug thu nhap hoan Jai can &roc ghi nhan cho tat ea cac chenh lech tam theri &roc khau trip, gia tri &roc khau tr chuyen sang cac nam sau cüa cac khoan la tinh thug va cac khoan dai thug chin sir dung, khi chgc chan trong biting lai se c6 loi nhuen tfnh thug de sir dung nhOing chenh loch tam thoi &roc khau trip, cac khoan 16 tfnh thug Nth cac crai thug chin sir dung nay.

Gia tri ghi so cüa tai san thug thu nhep doanh nghiep hoan lei phai &roc xem xet lai vao ngay kat thtic k9 ke toan giCra nien dO va phai giam gie tri ghi so cua thi san thug thu nhap hogn !pi den min bao dam chac char) c6 nhuan tinh thug cho phep loi fch ala mOt phan hoac toan be tai san thug thu nhap hoan lai duvc sir dung. Cac tai san thug thu nhep hoan lei chin &roc ghi nhen truck day &roc xem xet thi vao ngay ket thec k9 ke toan giCra nien dO va duvc ghi nhan khi chgc than c6 loi nhuan tinh thug trong Wang lai de c6 the sir dung cac tai san thug thu nhap hoan Igi ctn.:a ghi nhan nay.

Tai sin thug thu nhep hoan Ipi va thug thu nhap hoan !al phai tra throe xac dinh theo thug suat do tinh se áp clung cho k9 kg toan khi tai san duct thu tigi hay nq phai tra duce thanh toan, doa hien cac mut thug suat va luet thug c6 hieu loc vao ngay ket thCic k9 kg toan giCra nien do.

Thug thu nhap hoan Igi &roe ghi nhan vao bao cao ket qua hopt dOng kinh doanh giCra nien dO ngogi tit toeing hop thug thu nhap Oat sinh lien Tian don met khoan muc duvc ghi thgng vao vOn ch0 so' tau, trong toeing hop nay, thue thu nhap hoan lai cOng duce ghi nhan troc tiep vac) von chO sifr hCru.

14


THUYET MINH BAO CAO TAI CHINN GICYA N1EN Dc) (tiep theo) vao ngay va cho kse ke toan sau Mang ket thtic ngay 30 thang 6 nam 2018

TOM TAT CAC CHiNH SACH Ke -"DAN cHo yto (tiep theo)

3./3 Thud (tiep theo)

Thue thu nh$p flan !pi (tiep theo)

Cong ty chi duvc IDO trir cac tai san thue thu nhap hoan Ii va thue thu nhap hoan la' phai tra khi Cong ty CO guyen hap phap dim VI tar giCra tai sat) thue thu nhap hien hanh veri thue thu nhap hien hanh phai nQp va cat° tai san thue thu nhap hoan lai va thue thu nhap hoan !pi phai tra nay lien quan tai thue thu nhap doanh nghiep Cluvc quan 191361 cUng met cct quan thue del voi ding mOt dan vi chiu thue hoac Cong ty thy dinh thanh toan thue thu nhap hien hanh phai nOp va tai san thue thu nhap hien hanh ten ca sO thuen hoc thu hoi tai san clang thai vtfti viec thanh toan nq phai tra trong tirng k9 tuang lai khi cac khoan tivng yeti &la thue thu nhap hoan !al phai tra hoac tai san thue thu nhap hoan Igi duvc thanh toan hoc thu hoi.

3./4 Cat ben lien quan

Cac ben duvc coi IA ben lien quan cita C6ng ty neu mOt ben c6 khà nang, tut tiep hoec gian tiep, kiem soat ben kia hoc gay anh hutng clang ke tai ben kia trong viec ra cac guy& dinh tai chfnh va heat deng, hoc khi C6ng ty va ben kia ding sr kiem soat chung hoc anh hutng Clang ke chung. Cac ben lien quan c6 the la cac ceng ty hoac cac ca nhan, bao gem cac thanh vien gia dinh than can ctla cat ca nhan duvc coi la lien quan.

TIEN VA CAC KHOAN TU'O'NG DITO'NG TIEN

VND Ngay 30 thang 6 Ngey 31 thang 12

nam 2018 Am 2017

Tien mat 3.674.399.605 286.605.271 Tien gal ngan hang 5.342.393.106 18.854.791.029 Cac khoan ttrang &Ting tien 12.598.108.557 9.155.250.000

TONG CQNG 21.614.901.268 28.296.646.300

(*) Cac khoan timing &rang ben the hien cac khoan tien gCzi ngan han CO thai han goc cluti ba (3) thang tel cac ngan hang thvang mai va hutng lal suet áp dung.

PHAI THU COA KHACH HANG

Ngay 30 thang 6 Am 2018

VND Ngay 31 thang 12

Am 2017

Ngin hn 81.762.592.523 91.533.965.920 Phai thu tir khach hang 68.105.399.130 91.533.965.920 Phai thu ter ben lien quan (Thuyet minh s6 26) 13.657.193.393

Dài tvn 46.038.372.631 62.090.158.544 Phai thu tie khach hang 43.968.249.451 62.090.158.544 Phai thu tit ben lien quan (Thuyot minh s6 26,) 2.070.123.180

TONG CQNG 127.800.965.154 153.624.124.464

15

Gong ty CO phAn Dia óc Sacom B09a-DN

THUYET MINH BAO CAO TAI CHINK GIO'A NIEN DO (tiOp theo) vao ngay Va cho Ick Ice toan sau thang ket thac ngay 30 thang 6 nam 2018

TRA TRIKYC CHO NGUtl BAN NGAN HAN

C6ng ty CO phdn Socon Viet Nam C6ng ty CO phan Xdy dung Phuc Hung Holdings

NA, 30 thang 6 nam 2018

15.400.000.000

15.381.818.182

VND


COng ty CO phar.iDdu Xay dying Bcons 3.709.734.508 3.709.734.508 COng ty TNHH ling dung ve Phat trien COng nghe An Viet 2.422.640.000 2.422.640.000

Cac khoan tra trutc khac 1.839.599.631 742.692.711

TONG GONG 38.753.792.321 6.875.067.219

PHAI THU VE CHO VAY NGAN HAN

VND

NA, 30 thang 6 Ngay 31 thang 12 nam 2018 nom 2017

Cho vay ben khac (0 5.440.000.000 5.440.000.000 Cho vay ben lien quan (Thuyet minh s6 26) 81.000.000.000

TONG CONG 5.440.000.000 86.440.000.000

(0 Chi tiet khoOn cho vay ngen hen ben khac nhui sau:

Ben vay

Cling ty CO Olen Xey dvng Dhu tus va Ph& Olen Linh Phong -

Hop d6ng so 01/2017/Sam-ConidHDVV ngay 8 thang 6 nam 2017

Ngay 30 thang Hlnh Mac

6 nam 2018 Lai silk. Om bao

VND (%/nam)

1015% Tin chap 5.440.000.000

Sc

Day la khoan cho vay ngdn hart c6 han tra goo duti rn0t (1) nam.

16

C6ng ty CO phk Dia Oc Sacom B09a-DN

THUYET MINH BAO CAO TAI CHINH GIOA NIEN f)Q theo) vtho ngay va cho k9 kA than sau thang ket th0c ngay 30 thang 6 nam 2018

PHAI THU KHAC

NA, 30 thang 6 nam 2018

VND Ngdy 31 thang 12

nam 2017

NgAn hnn 31.500.738.158 36.754.924.252 G6p von trong Hcp 8Ong hp tac kinh doanh ("HDHTKD") (i) 20.000.000.000 20.000.000.000 Phai thu lei cho vay, hqp tac kinh doanh 5.666.959.099 8.816.033.431 K9 qu9, k9 cage 4.981.825.000 5.088.825.000 Khac 851.954.059 2.850.065.821

Dal hfn 4.568.640.600 4.637.011.893 Ky quji, ky ant 4.568.64.0.600 4.637.011.893

TONG CONG 36.069.378.758 41.391.936.145

Trong do: Phdi thu ben lien quan (Thuyet minh só 26) 1.671.380.000 7.155.982.399 Phdi thu ben khdc 34397.998.758 34.235.953.746

(9 Khoan nay the hien phan von gap tuang Ung 50% t9 ie von g6p trong HDHTKD yeti COng ty C6 phan Xay Ming - Du hi va Phat then Unh Phong - C.O.N.I.0 trong nam 2016 lien quan den viec hop Mc kinh doanh vao khu dat tai LO B trong cum COng Nghiep Sach, Khu chin nang so 15 - Khu c1() thi mai Nam Th&nh Ph6, Xa Phong PM), Huyen Binh Chanh, Thanh ph6 HO CM Minh. Theo 86, COng ty se &rot chia lqi nhuan trot thue tir chuyen nhaceng dy an theo tit l tren.

HANG TON KHO

VND NM" 30 thdng 6 Ngay 31 thang 12

nam 2018

nam 2017

Bat 80ng san der dang 255.265.354.759 196.100.559.187 Hang h6a bat Ong san (ii) 50.885.229.606 73.701.940.885 Gang cy, dyng cy 392.547.433 123.075.507 Nguyen lieu, vat lieu 143.112.445 161.445.613

TONG CONG 306.686.244.243 270.087.021.192

(i) Chi fiat bAt dOng sin di) dang doge trinh bay nhu sau:

VND Ngay 30 thang 6 Ngay 31 thang 12

nem 2018

nem 2017

Dv an Chung ea Samland Riverside (*) 107.711.188.556 105.221.914.410 Dcr An Khu Dan cu' Nhan Trach 89.592.657.738 71.499.801.676 Dkr an Chung Cu' Samsora Riverside (**) 53.021.194.815 14.441.238.723 Dkr an Chung ca Samland Airport 4.940.313.650 4.937.604.378

TONG CONG 255.265.354.759 196.100.559.187

17

C6ng ty C6 phk Dia óc Sacom B09a-DN

THUYET MINH BAO CAO TAI CHINN GICIA NIEN DO theo) vao ngay va cho kjr ke toan sau thang ket thCic ngay 30 thang 6 nam 2018

HANG TON KHO theo)

(ii) Chi tiet hang h6a bet Ong san duvc trinh bay nhui saw

Dv an Can h0 Giai Viet (*) Dty an Khu can hO cao cap Hoang Anh Riverview

TONG CQNG

VND

Ngay 30 thang 6 Ngay 31 thang 12

nem 2018 nem 2017

50.885.229.606 59.625.244.885

14.076.696.000

50.885.229.606 73.701.940.885

(*) Quyen dyng clet, quyen s& hCru nha & va tai san khac gen lien veri cac di; an duet thing lam tai san the chap cho cac khoan vay ngan hang (Thuyet minh só 18.1 ya 18.2).

(**) Vao ngay 10 thang 7 clam 2018, Oy ban nhan den tinh Binh Chiang da ban hanh Quyet dinh se 1874/41)-UBND ye yiac chap thuan chuyen nhvqng an Chung cu Samsora Riverside tit Deng ty CO phan SAM Holdings ("SAM"), c6ng ty mg ccia C6ng ty cho COng ty. Theo d6, vao ngay 13 thang 7 clam 2018, hai ben 85 hoan tat viac k ket Holy dong chuyen nhutyng than ID° cliy an.

Chi phi lai vay veal haa

Trong ki, C6ng ty dã yen h6a chi phi di vay vai tang se) tien la 1.016.833.444 VND (ky ke toan sau thang ket thtic ngay 30 thang 6 clam 2017: 849.491.074 VND). Cac khoan chi phi di vay nay lien quan den cac khoan vay nharn tai trcy cho viec xây dvng va phat then cac an bat Ong san dang then khai cUa COng ty.

CHI PHI TFtA TRU'OC DAI HAN

VND

Ngay 30 thang 6 Ngay 31 thang 12 nem 2018 nem 2017

Hoa hang meg gieri 64.200.021.217 15.379.935.560 Nha man 7.883.003.777 7.541.256.407 Khac 3.790.135.970 2.027.812.924

TONG CQNG 75.873.160.964 24.949.004.891

18

C6ng ty CO phain Dia Oc Sacom B09a-DN

THUYET MINH BAO CAO TAI CHNH GICTA NIEN 00 (ti6p theo) vao ngay ye cho ky ke toan eau thang ket thCic ngay 30 thang 6 nam 2018

11. TAI SAN CO DINH HO'U HINH

Nguyen gia:

Vao ngay 31 thang 12 nam 2017

NM Gera, vat (den trOc May moo, thiat N Phtrang On van tai TN& bi van chow VND

T6ng Ong

va ngay 30 thang 6 nam 2018 140 100.000 490.000.000 1.153.390.909 244.750.000 2.028.240.909

Trong c1O: Da ktthu hao Mt 140.100.000 30.000.000 170.100.000

Gia tri khau hao loy 14:

Vao ngey 31 thang 12 nam 2017 (140.100.000) (347.083.331) (444.536.088) (147.976.389) (1.079.695.808) Kheu hao trong ky (61.250.001) (72.086.931) (35.922.917) (169.259.849)

Vao ngay 30 thang 6 narn 2018 (140.100.000) (408.333.332) (516.623.019) (183.899.306) (1.248.955.657)

Gia tri con

Vao ngay 31 thang 12 narn 2017 142.916.669 708.854.821 96.773.611 948.545.101

Vao ngay 30 thang 6 narn 2018 81.666.668 636.767.890 60.850.694 779.285.252

19

II • / —4 çvce.- ‘• co?

C6ng ty CO phan Dia óc Sacom B09a-DN

THUYET MINI BAO CAO TAI CHINN GRIM NIEN DO (hap theo) vao ngay va cho k9 ke toan sau thang ket thtic ngay 30 thang 6 nam 2018

12. BAT BONG SAN DAU Tit

Nguyen gia:

Vao ngay 31 thong 12 nam 2017

VND

Nhe

vâ ngey 30 thang 6 nam 2018 1.670.226.833 61

Gia trl Mau hao IUy kó:

Vao ngay 31 thang 12 nam 2017 (200.427.228) Khau hao trong k9 (33.404.538)

Vao ngay 30 thang 6 nam 2018 (233.831.766)

Gia hi con lit:

Vao ngay 31 thang 12 nam 2017 1.469.799.605

Vao ngay 30 thang 6 nam 2018 1.436.395.067

Thy& minh 66 sung:

Cac khoan doanh thu cho thue ve chi phi hoat dOng lien quan den bet dOng san dau ducc trinh bay Mu, sau:

Cho kl ke toan sau thangkAtthac


VND

Cho kl k6 toan sau thang St th0c


Thu nhap cho thud bat dOng sari deu

736.297.979 Chi phi hoat dOng kinh doanh tut tiep cüa cac bet dOng san dau tao thu nhap cho thue trong k9

(254.348.520)

Gia hi hcep 19 ctia bat dOng sari dau tir chva &roc danh gia va xac dinh mOt each chit:1h thirc tai ngay 30 thang 6 nam 2018. Tuy nhien, dva ten gia thi trading ctia tai san, T6ng Gam d6c tin tvang rang gia tri hap 19 cOa tai san (IL Ur lon han gia tri con Igi tai ngay nay.

20

Cong ty CO phan Dia óc Sacom B09a-DN

THUYET MINH BAO GAO TAI CHINN GICYA NIEN DO (tiep theo) vao ngay va chokl ke toan eau thang ket thtic ngay 30 thong 6 nam 2018

PHAI TRA NGU'eY1 BAN

Ngay 30 thang 6 Mm 2018

VND Ngay 31 thang 12

narn 2017 to

Ngen h9n 15.332.146.596 4.540.923.237 ,141 Phai tra nguti ban 15.332.146.596 4.540.923.237

COng ty Ca phan ID& Xanh Premium 10.501.366.550 .A C6ng ty C6 char) Thuung mai Xay dvng Bang Bang 3.049.988.256 C

°Ong ty CO phan TIP van Truyen thang DNU 1.636.966.875 4.

Gang ty C6 phan Nal that Inhomes 460.034.152 Khac 1.780.791.790 2.443.922.210

Dai hn 397.945.713 7.319.220.713 Phai tra nguti ban 397.945.713 519.220.713 Phai tra ben lien quan (Thuyat minh so 26) 6.800.000.000

TONG ONG 15.730.092.309 11.860.143.950

NGU'O'I MUA TRA TIEN TRU'O'C NGAN HAN

VND Ngay 30 thang 6 Ngay 31 thang 12

Mm 2018 Mm 2017

Khach hang mua can hO tra tin Mitt 12.740.302.684 15.580.933.685 )'• Khac 50.476.564 22.160.000

TONG CQNG 12.790.779.248 15.603.093.685

111 THUE VA CAC KHOAN PHAI NQP NHA NLYO'C

Phai np Thue thu nhOp

Ngay 31 thang 12 nam 2017 Tang trong kY Giam trong ky

VND Ngay 30 thang

6 tiara 2018

doanh nghiep 4.855.360.917 1.014.386.061 (3.655.360.916) 2.214.386.062 Thue thu nh9p ca Man 215.136.505 1.876.348.021 (1.639.861.526) 451.623.000 Thue gia trj gia tang 4.583.846.399 (4.583.846.399) Cac lopi thue khac 9.609.948 (9.609.948)

TONG CQNG 5.070.497.422 7.484.190.429 (9.888.678.789) 2.666.009.062

Phil thu Thue gia trj gia tang 15.380.349.845 9.676.577.478 (3.686.554.815) 21.370.372.508

21

Cong ty CO phAn Dia oc Sacom B09a-DN

THUYET MINH BAO CAO TAI CHINN GICTA NIEN SQ (tiep theo) vao ngay va cho ky ke toan sau thang ket thiic ngay 30 thang 6 nam 2018

CHI PHi PHAI TRA NGAN HAN

NO)/ 30 thang 6 flan) 2018

VND

NO)/ 31 thang 12 nam 2017

?a-

Phi hoa hOng, moi giai 3.569.456.714 1.141.060.631 Chi phi lal vay 606.717.795 655.300.799 t; Khac 656.930.679 213.200.000

TONG CONG 4.833.105.188 2.009.561.430 0

1. PHAI TRA KHAC


VND


Ngin li?n 29.249.603.487 21.255.797.584 Thu h0 tien chuyen &lipping cla an 15.000.000.000 Thu ho phi bao tri cac dcr an 12.880.461.504 15.500.645.197 Nhan ky quy, ky caac 391.805.121 2.822.468.862 Khac 977.336.862 2.932.683.525

Dai h@ri 50.501.306.540 50.762.000.666 Nhan \ion de Oat then Dkr an Khu Dan ca Nhan Trach (*) 50.000.000.000 50.000.000.000 Nhan ky quji, ky curyc 501.306.540 762.000.666

111

TONG CONG 79.750.910.027 72.017.798.250

Trong JO: Phai tra ben khac 29.750.910.027 22.017.798.250 Phthi trth ben Ilan quan (Thuyet minh s6 26) 50.000.000.000 50.000.000.000

Knoan nay the hien Oen von g6p dm SAM theo Hap slang Th6a thuan G6p vdn Su tu, se) 50/2013/GADT ngay 28 thang 3 nam 2013 de pat then thy an Khu Dan ca Nhan Trach vol quy me dien tich 55,2 hecta tai Xã Long Tan va Xa PhO H0i, Huyen Nhan Trach, Tinh Song Nai. Theo do, SAM se duvc chia Icvi nhuan sau thue tip cla an nay theo tY le g6p yen thut te Wen.

22

Cong ty CO phan iDia 6c Sacom B09a-DN

THUYET MINH BAO CAO TAI CHNH GICIA NIENIDO (tiep theo) vao ngay \fa cho ky ke toan sau thang ket th0c ngay 30 thang 6 nam 2018

18. VAY

NA/ 30 thang 6 nam 2018

Ngnn h4n 84.748.327.798 Vay ngan hang (Thuyet minh sã 18.1) 75.700.000.000 Vay dai han ngan hang den han tra (Thus/et minh so 18.2) 9.048.327.798

Dal Mn 6.592.831.278 Vay ngan hang (Thuyet minh só 18.2) 6.592.831.278

TONG CONG 91.341.159.076

Tinh hinh tang giam cac khoan vay dtrgc trinh bay nhtr sau:

Chok$'ké ban sat) thang kat thOc


VND

Ngay 31 thang 12 nom 2017

85.483.915.158 76.000.000.000

9.483.915.158

9.483.915.127 9.483.915.127

94.967.830.285

VND Cho ky kac loan

sau thang két Mac ngay 30 thang 6

nom 2017

SO dau 94.967.830.285 235.154.726.463 Vay trong ky 17.719.169.715 68.084.822.048 Tra n g6c vay (21.345.840.924) (160.203.721 346)

86 cuói ky 91.341.159.076 143.035.827.165

23

Cong ty CO phAn Da 6c Sacom B09a-DN

THUYET MINH BAO CAO TAI CHINN GICYA NIEN DO (tip theo) vac) ngay va cho ky Ice toan sat' thang kat thlic ngay 30 thang 6 nam 2018

18. VAY (tiep theo)

18.1 Cac khoan vay ngdn hpn ter ngan hang

Chi tit cac khoan vay ngan han tip ngan hang duvc trinh bay nhu, sau:

NOT? hang Ng5y 30 thang 6 nam 2018 Ky hot; tra gric

(VND)

Ngan hang Thwyng mai CO phan Viet A — Chi nhanh Thanh phO HO Chi Minh

11/10c clich vay Lai su4t Hinh thirc dam bao

(%/nam)

Firms deng vay so 020-127/17NAB/HDI 66.700.000.000 Vao ngay 7 thang 8 Thanh toan tien mua 10,25% 19 can ho chung cir ngay 7 thang 8 nam 2017 nam 2018

Dv an Giai Viet thuOc Dv an Giai Viet

Ngan hang Lien doanh Vie't Nga — Chi nhanh Thanh phO HO Chi Minh

Hp clang vay 56 094/2018/HDTDHM 9.000.000.000 TO, ngay 1 thang 3 ngay 24 thang 5 nam 2018 nam 2019 don ngay 13

thong 3 nam 2019

Tai tro nguan von 9,6% 4 can 110 chung cir thuOc

lin Ong Dv an Giai Viet

TONG C9NG 75.700.000.000

24

I

C6ng ty CO phAn Dia oc Sacom B09a-DN

THUYET MINH BAO CAO TAI CHINH GRIM NIEN DO (tiep theo) vao ngay va cho ky Ice toan sau thang ket th0c ngay 30 thang 6 nam 2018

18. VAY (beg theo)

18.2 Cac khoan vay dai hpn Wv ngan hang

Chi tiet cac khoan vay dal Ilan tO, ngan hang duvc trinh bay nhu, sau:

NOT? hang Ng* 30 Mang 6 nem 2018 hpn tra goo Mpc ditch vay Lai suat HInh thac dam boo

(VND) (%/nam)

Ngan hang Thwang mpi CO phan Phat triôn Thanh ph6 HO Chi Minh

Hp Clang vay se 8.559.000.000 TO, ngay 31 thang 12 Be sung von phat 9,0% Quyen sir dung at va tai 10264116/IDTDNH-DN/015 nem 2018 den ngay then Dv an Chung san gen lien veri Du, an ngay 14 thang 3 nam 2017 17 thdng 11 nam 2019 cu, Samland Chung cu, Samland

Riverside Riverside;

Cac khoan phai thu phat sinh tO, du, an chrec tai tro

Trong JO: Vay dai lion den hpn tra 4.279.500.000

Ngan hang Thwyng mpi CO phan A Chau

Hop clang vay 7.082.159.076 so DTN.DN.470.021017

TO, ngay 2 thang 11 nam 2018 den ngay 1

Thanh toan cho Du, an Chung CLY

9,0% 5 can he chung cu, thuec Dt,i, an Giai Viet

ngay 12 thang 10 nam 2017 thang 11 nam 2019 Samsora Riverside

Trong dr): Vay dai lion den hon tra 4.768.827.798

TONG CONG 15.641.159.076

Trong GI& Vay clai hpn den hon tri 9.048.327.798 Vay dâi hon 6.592.831.278

25

7Sal ia

C6ng ty CO phAn Dia óc Sacom B09a-DN

THUYET MINH BAO CAO TAI CHINN GOA MEN DO (ti6p theo) vac) ngay va cho k9 Ice toan sau thang ket thec ngay 30 thang 6 nam 2018

19. VON CHU SCY HOU

19.1 Tinh hinh tang glom ngutin v6n chit ser hiku

VND

Lqi nhuan sau thua V6n c6 phan Quy dau tui phat fridn stun phan ph6i Tong cOng

Cho kJ/ ke toan sau thang /cot th0c ngay 30 thang 6 ham 2017

Vao ngay 31 thang 12 nam 2016 402.236.090.000 609.934.999 24.822.261.564 427.668.286.563 Lqi nhuan thuen trong k9 6.235.074.041 5.235.074.041 Co tin cOng b6 (22.622.261.564) (22.622.261.564) Trich qu9 khen thutng, phOc lqi (2.200.000.000) (2.200.000.000)

Vao ngay 30 thang 6 nam 2017 402.236.090.000 609.934.999 5.235.074.041 408.081.099.040

Cho ki kg toan sou thong lc& th0c ngay 30 thang 6 nam 2018

Vao ngay 31 thang 12 nam 2017 402.236.090.000 609.934.999 22.441.345.364 425.287.370.363 Lqi nhuan thuen trong ki 4.057.544.246 4.057.544.246 TrIch qu9 khen thtrang, phOc lqi (1.150.000.000) (1.150.000.000)

Vao ngay 30 thang 6 nam 2018 402.236.090.000 609.934.999 26.348.889.610 428.194.914.609

Theo Nghj quyet Dal hei clang CO deng thutng nien s6 05/2018/N1Q-DHDCDTN ngay 14 thang 4 nam 2018 va Nghj quyet Hei clang Chian hi se 13/2018/NQ-HDQT ngay 6 thang 7 nam 2018, Gang ty de c6ng be chi tra c6 thic cho nam tai chInh ket thtic ngay 31 thang 12 nam 2017 veil gia trj là 20.000.000.000 VND tcr lqi nhuan sau thue chin phan ph& cOa COng ty cho cac c6 Ong hien Kw.

26

ti '1 a W • lei.


THUYET MINH BAO CAO TAI CHINH GRIM NIEN DO (tiep theo) vao ngay va cho ky Ice toan sau thang ket thOc ngay 30 thang 6 nam 2018

19. VON CHCI SO' H011 (nap theo)

19.2 Chi ti6t vocn diet' i0

Ngdy 30 thang 6 nam 2018

ti6n % 86, hat (VND) CYO

VND Ngay 31 thdng 12 nam 2017

So tien % st, him (VND) (h)

Cong ty CO phan SAM Holdings CO d6ng khac

TONG GONG

19.3 C6 phi& ph6 thong

300.000.000.000 102.236.090.000

74,58 300.000.000.000 74,58

25,42 102.236.090.000 25,42

402.236.090.000

100 402.236.090.000 100

Ngdy 30 thang 6 nam 2018

S6 c6 phi6u

CO phieu clutt phep phat hanh

CO phi& CM phat hanh vá g6p vOn day dO C6 phi au ph6 thOng

CO phieg danp hanh CO phieu ph6 thong

19.4 Lai fret.; cO phieu

Lai Ca ban vá suy gam tran co phieu duiqc tinh toan ntar sau:

Cho ky ke toan sett thong IA' thim


Ngay 31 thang 12 nem 2017

S6 c6 phieu

40.223.609

40.223.609

40.223.609

VND Cho ky Ice ban

salt thang it& th0c ngay 30 thang 6

nam 2017

40.223.609

40.223.609

40.223.609

Lqi nhuan sau thue (VND) 4.057.544.246 5.235.074.041 Tref Quy khen thutng phtic lqi (VND) (i) (575.000.000) Lqi nhuan thuen sau thue phan b6 cho c6 deng se' hiru cO phieu ph6 th6ng (VND) 4.057.544.246 4.660.074.041

SO Itrong cO phieu phO thOng hanh blnh quan 40.223.609 40.223.609

Lai co, ban va lai suy glam hen cO phi6u (VND/c6 phieu) 101 116

Lqi nhuan thing de tinh Iai ten co phieu cho ky 1(6 toan sau thang ket thtic ngay 30 thang 6 nem 2017 dã ductc dieu chinh de phan anh khoan trich quy khen thutng, phCic Ii tie lqi nhuan sau thue chin phan phOi dm nem 2017 theo Nghi quyet iDai hOl deng cO tieing 2018 ngay 14 thang 4 nam 2018.

Lqi nhuan dCmg de tinh lal ten cO phiOu cho ky ke toan sau thang ket th0c ngay 30 thang 6 nem 2018 chtra &rot dieu &Inn giam cho khoan trIch quy khen thuting, phOc Icri Icri nhuan sau thue cOa nam 2018 do phan ph& Ici nhuan nam 2018 chtra (Riot thong qua.

Kh6ng c6 cO phieu ph6 thOng tiOtn tang suy giarn trong ky va den ngay lap bao cao tai chinh giera !lien cle nay.

27

C6ng ty CO phan Dia ac Sacom

THUYET MINH BAO CAO TAI CHINN GliTA NIEN DO (tip theo) vac ngay ye cho ky ke toan sau thang ket th0c ngay 30 thang 6 nam 2018

BO9a-DN

20. DOANH THU

20.1 Doanh thu thuAn v ban hang va cung cap dich vo

Cho ky ke toan sau thang kat tin-Jo

ngay 30 thang 6 Tram 2018

VND Cho kY Ice toan

say thang kat thOc ngay 30 thang 6

nam 2017

T6ng doanh thu

Trong JO: Doanh thu ban can h0 Doanh thu cung cap dich la;

Trip Hang ban bi tra lai

DOANH THU THUAN

Trong c115: Doanh thu ter be n khac Doanh thu ter ben lion quan (Thuyet minh s6 26)

20.2 Doanh thu hoot dOng tài chinh

46.008.517.779 78.765.958.200

28.097.970.771 70.787.588.988

17.910.547.008 7.978.369.212

(2.930.056.192) (3.549.825.000)

43.078.461.587 75.216.133.200

30.812.779.006

74.676.133.200

12.265.682.581

540.000.000

Cho kl k ban sau thang kat thac


VND Cho lo? ke toan

sau thang kat thac ngay 30 thang 6

nom 2017

Lai cho vay Lai tin ngan hang Lai tir Oy thac du tir

TONG CQNG

2.057.544.280 452.080.560

2.509.624.840

6.647.662.761 28.060.929

3.000.000.000

9.675.723.690

21. GIA VON HANG BAN VA DICH VV CUNG CAP

Cho ky kg toan say thang ket th0c


VND Cho ky ke loan

sau theng kat thoc ngay 30 thang 6

nam 2017

Gia von ban can h0 23.701.997.770 59.371.545.283 Gia von cung cAp dich vo 8.831.590.149 4.057.528.834

TONG CQNG 32.533.587.919 63.429.074.117

28

C6ng ty CO phAn Dia óc Sacom B09a-DN

THUYET MINH BAO CAO TAI CH1NH GICYA NIEN DQ (tiep theo) vac) ngay va cho k9 k4 toan sau thang kat thOc ngay 30 thang 6 nam 2018

CHI PHI TAI CH1NH

Cho IQ ka tali; sau thang kat thdc

ngdy 30 thang 6 Mtn 2018

VND Cho V ka todn

sau thang ket Mac ngdy 30 thdng 6

Mm 2017

Chi phi lai vay 3.552.347.479 8.710.219.441 Khac 128.975.000 23.445.350

TONG CQNG 3.681.322.479 8.733.664.791

CHI PHI BAN HANG VA CHI PHI QUAN Li DOANH NGHIBP

0

Cho IQ ka todn sau thang kat thdc

way 30 thang 6 Mm 2018

VND Cho ky ka ban

sau thang Mt tilde ngdy 30 thang 6

Mtn 2017

Chi phi ban hang 580.356.038 2.731.138.297 Chi phi krang 288.171.251 820.891.899 Chi phi hoa hOng, mai gibi 182.879.180 1.011.467.137 Chi phi gong cu, dung cy 28.212.092 75.535.578 Chi phi guang ento 20.536.649 628.918.354 Khac 60.556.866 194.325.329

Chi phi quail 19 doanh nghiap 4.342.553.236 2.990.461.733 Chi phi Ityang 2.636.318.803 1.747.120.542 Chi phi dich vy mua ngoai 371.007.378 293.276.107 Chi phi ding cy, dung cc: 88.654.486 72.020.305 Chi phi khau hao va hao mon 72.086.931 143.810.266 Klieg 1.174.485.638 734.234.513

TONG ONG 4.922.909.274 5.721.600.030

24. THU NHAP VA CHI PHI KHAC

Cho ki ka todn salt thang kat thdc

ngdy 30 thang 6 Mm 2018

VND Cho IQ ka toon

sauthOngkétthuc :way 30 thang 6

Mm 2017

Thu nhap khac 660.438.642 595.847.518 Thu nhap do khach hang vi pham hçp clang 135.425.711 68.464.820 Lai tip nhuvng ban, thanh 19 TSCD 336.363.636 Khac 525.012.931 191.019.062

Chi phi khac 38.775.090 1.059.522.919 Tien phet do vi pham hov dOng 12.557.090 985.341.219 Khac 26.218.000 74.181.700

LQI NHUAN (Lei) KHAC THUAN 621.663.552 (463.675.401)

29


THUYET MINH BAO CAO TAI CHINN GOA NIEN DO (tiep theo) vao ngay va cho kjt ke toan sau thang ket thec ngay 30 thang 6 ndm 2018

25. THUE THU NHAP DOANH NGHleP

Thue suet thue thu nhep doanh nghiep ("thue TNDN“) áp dung cho COng ty la 20% thu nhep chju thue.

Cac bao cao thue cOa USN ty se chju ski' kiem tra ctia ca quan thue. Do viec áp dung lust va cac quy djnh ye thue c6 the duvc giai thfch theo nhieu cach khac nhau, so thue duvc trinh bay tren bao cao tai chinh giCra nien de c6 the se bj thay et& theo quyet djnh nu& tong cua ory quan thue.

25./ Chi phi thud TNDN

Cho ky todn salt thang kat thOc

ngdy 30 theng 6 nam 2018

VND

Cho ky ka toan sau thang kat Mix

ngay 30 thang 6 clam 2017

Chi phi thue TNDN hien hanh 1.014.386.061

1.308.768.510

DarYi day la dei chieu chi phi thue TNDN vá ket qua dm lqi nhuen ke toan tut thue nhan veri thue suet thue TNDN:

Cho icy ka toan sacs thang kat thOc


VND

Cho ky ké toan say thang kat Mc


Tong lqi nhuOn k6 toan hut thuo 5.071.930.307 6.543.842.551

Thue TNDN theo thue suet 20% áp dung cho C6ng ty 1.014.386.061 1.308.768.510

Chi phi thu 6 TNDN 1.014.386.061 1.308.768.510

25.2 Thue TNDN hian hanh

Thue TNDN hien hanh phai nOp duct xac djnh dkra hen thu nhep chju thue cüa kk hien tai. Thu nhap chiu thue cOa Gong ty khac vai thu nhep duvc bao cao trong bao cao ket qua hoet deng kinh doanh giCra nien de vi thu nhap chju thue kh6ng bao gem cthc khoan myc thu nhap chiu thue hay chi phi duvc khau trip cho muc dich tinh thue trong cac kir khac va cOng kh6ng bao gem cac khoan maim khang ph& chju thue hay khOng &rot tit cho muc dfch tinh thue. Thue TNDN hien hanh phai nep cCia C6ng ty duct tinh theo thue suet de ban hanh den ngay ket thtic kji kA toan giCra nien de.

30

VND

Chokiké toan Cho kiké toan

sat' thang kat th0c sau thang k4t th0c

ngay 30 thang 6 ngay 30 thang 6

narn 2018 Mtn 2017

11.985.360.000 1.641.123.612

281.474.927

2.942.655.174

48.151.269

20.000.000 1.000.000

6.593.997.455 540.000.000

63.000.000.000 22.496.501.061

18.000.000.000

12.000.000.000 3.000.000.000

971.380.000

38.129.096 7.194.147.873

66.000.000 5.200.000

Gong ty CO phAn Dia óc Sacom B09a-DN

THUYET MINH BAO CAO TAI CHINH GICYA NIEN DO (tap theo) vao ngay va cho k9 Ice ban sat( thang kat thec ngay 30 thong 6 nam 2018

26. NGHP) VI) Vol CAC BEN LIEN QUAN

NhOing giao dich trong yeu cOa Cong ty vOl cac ben lien quan trong ky nay va ky trutc bao gam:

Ben lion quan

C6ng ty CO phan SAM Holdings

Ong Phem Ngoc Tung

Cong ty CO phan Sacom - Tuyan Lam

Cong ty TNHH Sacom - Chip Sang

moi quan ha

Cang ty me

Tong Giam d6c

Ben lien quan

Ben lien quan

1‘101 dung nghiOp vu

Ph( hoa hang Lai cho vay

Cung cap dich vu Ira trutc tien chuyen nht.reng

Da an Chung Cl? Samsora Riverside CO tiro

Tra trutc ten chuythn nbuyng Dkr an Khu Dan cu, Nhan Trach

Ban can he Thu lei tien Oy thac dau tir

Lai Oy thee du kr Chuythn tian Oy ththc (Tau tu,

C6ng tac phi Thu chi he

Phi thud van phong Phi xe

3/

C6ng ty CO ph'an Dia 6c Sacom

THUYET MINH BAO CAO TAI CHINN GILIA NIEN DO (tiep theo) vao ngay va cho ky Ice Wan sau thang ket thOc ngay 30 thang 6 nam 2018

BO9a-DN

26. NGHIEP VI) Vol CAC BEN LIEN QUAN (tiep theo)

Vao ngay ket thuc ky ke toan girra flier) dO, cac khoan phai thu va phai tra cac ben lien quan nhu) sau:

VND

NA( 30 thing 6

Ngay 31 thang 12 Ben lien quan Mai quan he

Nai dung nghiap vy nam 2018

nam 2017

Phai thu ngasn hart ctia khach hang

C6ng ty 06 phan SAM Holdings

Ong Pham Ngoc TOng

Phai thu ve cho vay ngdn hat,

COng ty C6 phan SAM Holdings

Phai thu ngdn khac

Ong Pham Ngoc TOng

COng ty 06 phan SAM Holdings

COng ty me

Tong Clam d6c

Phi hoa hong

Ban can hO

Lai ay thac (tau tui

Lai cho vay Thu chi hO

Ky quji, ky cuvc

13.183.896.000

473.297.393

13.657.193.393

1.671.380.000 1.671.380.000

5.236.875.000 235.727.399

12.000.000

81.000.000.000

Tong Giam d6c

C6ng ty me

C6ng ty TNHH Sacom - Chip Sang COng ty trong cCing tap doan

COng ty me Cho vay

1.671.380.000 7.155.982.399

Phthi thu dai ban caa khach hang

Ong Pham Ngqc Tung Tong Clam d6c Ban can hO 2.070.123.180

32

6.800.000.000

50.000.000.000 50.000.000.000

C6ng ty CO phAn Dia óc Sacom

THUYET MINH BAO CAO TAI CHINN GICiA NIEN DO theo) vac) ngay va cho ky ke toan sau thang ket thOc ngay 30 thang 6 nam 2018

BO9a-DN

26. NGHIEP vu Vol CAC BEN LIEN QUAN theo)

Vao ngay ket thOc ky ke toan giCra nien dO, cac khoan phai thu ye phai fra cac ben lien quan nhty sau: (flop theo)

VND

Ngay 31 thang 12 nem 2017 Ben lien quan

Phai tra north ban dal hgn

COng ty CO phen SAM Holdings

Phai trà dai hgn Mac

COng ty CO phan SAM Holdings

mai quan he

COng ty me

COng ty me

NM/ 30 thang 6 Nei dung nghiep va nem 2018

Mua Chung Cu' Giai Viet

Nhan von g6p vao Du, an Khu Den cu' Nhan Trach

Cac giao dich veri cac ben lien quan khac

Thu nhap va th0 lao cUa cac thanh vien ccia HOi dOng Quan tri, Ban Kiem soat va TOng Giam dOc:

VND

Cho kk ke tear; Cho ke tear)

sau thang ket th0c sau thong St th0c

ngay 30 thang 6 ngay 30 thang 6

nap, 2018 nem 2017

Luang va thverng 1.537.277.669

507.379.633

33

n • _ice- -

HO Thi Kim Thoa Chung Thi Kieu Ngan Nguti lep Ke toan trithng

gpc Tung Gam d6c

Ngay 8 thang 8 thin 2018

COng ty CO phan Dia óc Sacom 809a-DN

THUYET MINH BAO CAO TAI CHINN GRYA NIBN DO (tiep theo) vao ngay va cho ky ke toan sau thang ket thOc ngay 30 thang 6 nam 2018

CAC CAM KET THUE HOAT ONG

Cong ty M ben cho thud

COng ty hien dang cho thud tai san theo hop dong thud hopt Ong. Mao nqay ket thtic ky toan giCra nien dO, cac khoan tien thue tai thieu trong biting lai theo hop dong cho thue ho .8 Qs dOng duvc trinh bay nhu, sau:

NG TY

VNDYN r

Ngey 30 thang 6 Nal 31 thang 12° — * nem 2018 nam 2000M ci

Den 1 nam 3.193.294.733 5.229.660. Tren 1 den 5 nam 5.820.761.071 8.435.650.158 Tren 5 nam 453.091.100

TONG CQNG 9.014.055.804 14.118.401.640

Cony M ben di thue

Ceng ty thud van phong theo hop eking thue hopt dOng. Mao ngay ket thOc ky ke toan giCra nien dO, cac khoan tien thue phai tra trong ttrang lai theo hop 'Jong thud hopt dOng duvc trinh bay nhu sau:

VND Ngey 30 thong 6 NM, 31 theng 12

nem 2018 nem 2017

Den 1 nam 1.920.966.776 3.484.050.190 Tren 1 den 5 nam 4.411.694.518 6.302.654.652

TONG ONG 6.332.661.294 9.786.704.842

St; KIeN PHAT SINH SAD NGAY KO' THCIC Kt Ke ToAN GOA NIEN DO

Khong co so, kien tong Ou no° phat sinh sau ngay ket thOc ky ke toan giCra nien dO yeu thu phai duvc dieu chinh hoc thuyet minh trong bao cao tai chinh giCra nien dO cQa C6ng

34

Documents

SAM LANDsamland.com.vn/upload/baiviet/-2052.pdf · nao va dam bdo reng cac so sach ke toan tuan thO veri che de ke toan de duct áp dung. T6ng Clam d6c cOng chiu trach nhiem ve viec