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.t\t' 416NGGIAMD6C PHU II2i.CH 1AI CHi1,41 D'AU
N••• 9' GONG TY
COPHA:N TAP D DIEN M
C VIET U
DA-t.
Noi nkin: - Nhte tren - Ltru VP
CONG TY CP TAP DOAN DIN CONG HOA XA HOI CHU' NGHTA MT NAM LANH DIN MAY VW T UC Di)c Iap - Tv do - Hnnh pink
*** ***
So: 01 /2019/GTHNKG v/v "giai trinh ve so lieu BCTCHN
Ha Noi, ngely 25 'hang 04 nam 2019
Q1/2019"
Kinh - ty ban cluing khoin nha ntrerc
Cong ty CP Tap doan Dien lanh Dien may Viet Uc xin girl lai chao tran trong dgn quj, Ca quan.
Can cir vao s6 lieu bao cao tai chinh hap nhat Qu3"/ I nam 2019, chimg toi xin dirge giai trinh mat so cac bin Ong so vori guy/ I nam 2018 nhu sau:
Bien clang tr'en bao cao kgt qua hoat clang san xuAt kinh doanh hap nhat:
Cac khoin giam trir doanh thu: tang 84.19% do tang hang ban bi tra lai va chit khau ban hang
Loi nhu4n Op: tang 14.33% do gia ban va tap trung ban vao cac nh6m san pham c6 ty le lgi nhuan gap cao
Chi phi tai chinh: tang 12.74% do !Ai suat vay ngan hang dieu chinh tang va so du nq vay ngan hang tang so voi cung kji nam truac
Chi phi quan !ST doanh tang 17.28% nguyen nhan do digu chinh el-1111h sach lucmg dan dgn chi phi luang tang.
Lai nhu4n khic: tang 810.15% do cac khoan hd trg cda nha cung cap
Tat ca cac nguyen nhan neu tren dan dgn tong lgi nhuan kg toan sau thug dm Ong ty nam nay tang 667.14% so voi ding kS/ nam truck
Tren day IA ban giai trinh nhang chi tieu bin clang teen bao cao tai chinh hgp nhat Qujf I nam 2019 cua Cong ty Co phan Tap doan dien lanh dien may Viet Uc.
Tran trong!
CONG TY CP TAP DIN LANH DIN MAY VICT HC 1360/0
BAO CAO TA1CHiNH HgID NHAT QU1( 1.2019
03 THANG DAU CUA NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2019
CONG TY CO PHAN TAP DOAN DIE N LANH DIEN MAY VIET OC
CONG TY CO PHAN TAP DOAN DIEN LANH DIEN MAY VItT tic
MiJC LUC
Trang
1. Mac lac
2. Bang can dtfi ke toan 03 thing clan cfia nam tai chinh tai ngay 31 thing 03 nam 2019
3. Bao cao ket qua host d(ing kinh doanh 03 thing dal' cfia nam tai chinh ket thtic ngay 31 thing 03 dam 2019
4. BA° cao Itru chuyen tien tg 03 thing (tau cfia nam tai chinh ket thfic ngay 31 thing 03 nam 2019
5. Ban thuyet minh BA° cao tai chinh 03 thing dau cfia dam tai chinh ket thfic ngay 31 thing 03 nam 2019 1-31
**************************
1
Ong ty Co Wan Tap doan Dian Ianh Dian may Viet Uc Tang 5, tea nha Ocean Park, s6 1 Dao Duy Anh, phuOng Phucmg mai, quan D6ng Da, thanh ph6 Ha n6i, Viet nam BAO CAO TA1CHiNH HOP NHAT Qujf 1.2019 Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2019
BANG CAN DOI KE TOAN HQP NHAT Tii ngay 31 thing 03 nam 2019
Don vi tinh: VND
Ma Thuyet TAI SAN se minh 56 cu6i nam SO au nam
A - TAI SAN NGAN HAN 100 1.435.730.348.401 1.459.596.237.817
I. Tien va cac khoan Wong throng tien 110 V.1 20.539.680.441 25.177.151.117 1. Tien 111 20.539.680.441 25.177.151.117 2. Cac khoan tucmg ducmg tien 112
H. Diu tir tai chinh ngin h#n 120 1. Chang khoan kinh doanh 121 2. Dv phong giam gia chimg khoan kinh doanh 122 3. Ulu to nam giir ci6n ngay ciao han 123
III. Cac khoan phii thu ngAn hill 130 773.574.590.224 724.331.259.418 1. Phai thu ngan han cilia khach hang 131 V.2 675.748.006.539 560.537.806.376 2. Tra truac cho nguefi ban ngan han 132 V.3 75.554.818.550 98.947.773.268 3. Phai thu n'Oi b6 ngan hp 133 4. Phai thu theo tien c/6 k6 hoach hop ding xay dung 134 5. Phai thu ve cho vay ngin han 135 6. Phai thu ngan han khac 136 V.4 25.523.763.903 65.680.360.833 7. Dv phOng phai thu ngan han khO doi 137 V.5 (3.411.467.686) (1.074.289.940) 8. Tai sin thieu che xir ly 139 V.6 159.468.918 239.608.881
IV. Hang don kho 140 601.986.563.106 677.815.969.629 1. Hang ton kho 141 V.7 605.839.371.298 677.815.969.629 2. Dv pheng giam gia hang ten kho 149 V.8 (3.852.808.192)
V. Tai sin ngin hin khac 150 39.629.514.630 32.271.857.653 1. Chi phi tra till& ngan han 151 V.9 13.734.426.213 11.974.509.397 2. Thud gia tri gia tang duvc khau nil. 152 V.10 21.528.213.441 14.654.442.689 3. Thu va cac khoan khac phai thu Nha nucirc 153 V.11 4.366.874.976 5.642.905.567 4. Giao dich mua ban lai trai phieu Chinh phO 154 5 Tai san ngan han khac 155
Bozo can nay phai dvpc dpc cling vii Ban thuyb mink Bao ccio tin chinh hpp nhJi
Cong ty Co phan T4p doan DiOn lanh DF4n may Vi4t Uc Tang 5, tea nha Ocean Park, se 1 Dao Duy Anh, phubng Phuang mai, quart Deng Da, thanh phe Ha n0i, Viet nam BAO CAO TAI CHiNH HOP NIIAT QuY 1.2019 Cho nam tai chinh ket th6c ngay 31 thang 12 nam :
Bing can dOi ke Man hop nhat theo)
TAI SAN Ma
SO
Thuyet minh SO cuOi nam SO dau nam
B - TAI SAN DAI HAN 200 271.393.789.579 210.659.244.147
I. Cic Moan phii thu dhi han 210 2.971.347.676 2.971.347.676 1. Phai thu dai han dm khach hang 211 2. Tra fru& cho ngutri ban dai han 212 3. Von kinh doanh 6 don vi truc thu0c 213 4. Phai thu n0i b0 dai han 214 5. Phai thu ve cho vay dai han 215 6. Phai,thu dai han khac 216 V.12 2.971.347.676 2.971.347.676 7. Dir pheng phai thu dai han kh6 dai 219
13. II. Thi san c6 djnh 220 85.673.013.065 89.035.311.718
NG 1. Tai san c6 djnh him hinh 221 V.13 84.234.508.354 87.627.263.990 Nguyen gib 222 148.994.723.660 147.495.789.472
NN Gia trj hao mon My Id 223 (64.760.215.306) (59.868.525.482) 2. Tai san co djnh thue tai chinh 224 :T.
A Nguyen gib 225 Gici trj hao mon My VA 226
3. Tai san c6 djnh ye hinh 227 V.14 1.438.504.711 1.408.047.728 Nguyen gib 228 2.515.354.650 2.350.212.400 Gici lrj hao mon lay Id 229 (1.076.849.939) (942.164.672)
III. Bit dOng san dau fir 230 Nguyen gia 231 Gia trj hao mon lily Ice 232
IV. Tai sin do* dang dai han 240 V.15 117.006.030.192 63.126.284.771 1. Chi phi san xuat, kinh doanh de( dang dai han 241 2. Chi phi xay dung co ban do dang 242 117.006.030.192 63.126.284.771
V. Dau tir tai chinh dai han 250 23.750.000.000 23.750.000.000 1. DAu to vao ding ty con 251 2. Datittr vao cong ty lien doanh, lien ket 252 3. DAu to g6p yen vao dam vi khac 253 V.16 23.750.000.000 23.750.000.000 4. Di,r phong dAu to tai chinh dai han 254 5. DAu to nam girl' den ngay dao han 255
VI. Tai sin (Hi han kink 260 41.993.398.646 31.776.299.982 I. Chi Phi tra truck dai hart 261 V.17 41.072.106.899 30.476.769.509 2. Tai san thug thu nhap hart lai 262 V.18 921.291.747 1.299.530.473 3. Thies bj, vat tu, phii tang thay the dai han 263 4. Tai san dai han khac 268 5. Lcri the thucmg mai 269
TONG CONG TAI SAN 270 1.707.124.137.980 1.670.255.481.964
Bao cao nay phai fluor doc cling voi Ban thuyet minh Bcio ato tai chinh hop nhcit
Ong ty Co plian TOp down DiOn 1?nh DiOn may Viet Uc Tang 5, t6a nha Ocean Park, s6 1 Dao Duy Anh, phu6ng Plurang mai, quail D6ng Da, thanh ph6 Ha n6i, Viet nam BAO CAO TA1 CHINH HOP NHAT Quy 1.2019 Cho nam tai chinh ket thud ngay 31 thang 12 nam : Bang can clai kd toan hop nhAt (tiep theo)
NGUON VON MA so
Thuyet minh So cuoi nam SO Clan nam
C - Nici PHAI TRA 300 945.914.940.294 856.738.139.277
I. Ng ngin han 310 898.385.672.098 833.190.886.804 1. Phai tra ngtr6i ban ngan han 311 V.19 89.405.872.820 81.663.560.438
2. Ngtr6i mua tra tien trugc ngan han 312 V.20 5.274.098.326 10.227.351.238
3. Thud va cac khoan phai n6p Nha ntrac 313 V.21 11.735.210.807 14.116.671.750
4. Phai_tra nguoi lao citing 314 V.22 32.261.675.061 30.091.854.719 5. Chi phi phai tra ngAri han 315 V.23 82.542.645.770 89.953.407.178
6. Phai tra n6i b6 ngin han 316 7. Phai tra theo tien d6 Ice hoach hgp d6ng xay dung 317 8. Doanh thu chua thtrc hien ngan hart 318
36C.;
9. Phai tra ngin han khac 319 V.24 6.105.758.896 883.770.965 1G 10. Vay va ng thue tai chinh ngin han 320 V.25 647.510.084.734 581.806.578.094 iii 11. Du phong phai tra ngin han 321 V.26 22.916.520.411 23.813.887.149
12. Quy khen thugng, phut lgi 322 V.27 633.805.273 633.805.273 ET
13. Quy binh 6n gia 323 ) A 14. Giao dich mua ban lai trai phieu Chinh phi' 324
II. No' dai han 330 47.529.268.196 23.547.252.473 1. Phai tra ngu6i ban dai han 331 2. Ngu6i mua tra tien truck dai han 332 3. Chi phi phai tra dai han 333 4. Phai tra n6i b6 ve von kinh doanh 334 5. Phai tra n6i b6 dai han 335 - 6. Doanh thu chtra that hien dai han 336 - 7. Phai tra dai han khac 337 V.28 318.181.818 318.181.818 8. Vay va ng thue tai chinh dai han 338 V.29 47.202.630.000 23.193.760.000 9. Trai phieu chuyen d6i 339 - 10. C6 phieu tru dal 340 11. Thue thu nhap hoar' lai phai tra 341 V.30 8.456.378 35.310.655 12. Du phong phai tra dai han 342 13. Quy phat triOn khoa hoc va tong nghe 343
Boo cao nay phai dupe cloc ding voi Ban thuyjt minh Bcio ccio tai chinh hop nhcit
Ngtr61 lap bieu La
a .01360
TY CO PHA'N TAP DOAN
* DIEN LAN
I
25 thang 04 nam 2019
• 'm doc
C8ng ty Co phln Tip doan Dien lanh Dien may ViOt Uc TAng 5, tea nha Ocean Park, s6 1 Dao Duy Anh, phuong Phtrong mai, qudn D6ng Da, thanh ph6 Ha M)i, Viet nam BAO CAO TAI CHiNH HOP NHAT Quj, 1.2019 Cho nam tai chinh ket thiic ngay 31 thang 12 nam : Bang can di ice tan hiyp 'that (tiep theo)
D -
NGUON VON
NGUON VON CHU SO He'll
Ma so
400
Thuyet minh SO cuOi nam SO du nam
761.209.197.686 813.517.342.687
I. Vim chii so• him 410 V.31 761.209.197.686 813.517.342.687 1. VOn g6p cua chd so him 411 700.000.000.000 700.000.000.000
Co phdu phi"; thong có quydn bdu quye't 411a 700.000.000.000 700.000.000.000
Co &At wu clai 411b 2. Thing du von co phAn 412 3. Quyen chqn chuyen doi trai phieu 413
17: 4. Vim khac cda cha so him 414 5. Co phieu guy 415
IF IN
6. Chenh Lech danh gia lai tai san 416 3.191.543
IN 7. Chenh tech ty gid h6i doai 417
E 8. Quy du to phat trien 418 9.507.079.090 9.507.079.090 9. Quy ho trq sip xep doanh nghiep 419 10. Quy khac thu6c von chu so him 420 11. Lqi nhuan sau thud chua phan ph6i 421 51.698.927.053 104.010.263.597
LNST chua phan phai lily Id din cuai Ig) fru& 421a 34.010.263.597 48.931.815.379 LNST chua phcin pheli kj' nay 421b 17. 688.663.456 55.078.448.218
12. Ngu6n von dau to xay dtmg co ban 422 13. Lqi ich co (Jong khong kiem soat 429
II. Nguon kinh phi Ira guy MSc 430 1. Ngu6n kinh phi 431 2. Ngu6n kinh phi da hinh thanh tai san co Binh 432
TONG ONG NGUON VON 440 1.707.124.137.980 1.670.255.481.964
Ke toan tr erng
As!
Nguyen Linh Phang Mai Thj Sen am Thj Thanh Ha
Bdo ccio nay phcii chnoc cipc clung vat Bein thuyit minh Bcio ccio tai chinh hop nhdt
tl ! ang 04 nam 2019
Mai Thi Sen Phym Thi Thanh Ha
envy dOc 3 C 4, ePHNN KV '1)
LANH QI h M V
Ke wan truirng
Ong ty Co plfan Tap loan Dien Ianh Dien may Viet Uc Tang 5, t6a nha Ocean Park, s6 I Dao Duy Anh, phu6ng Phoong mai, quan D6ng Da, thanh phO Ha n6i, Viet nam
BAO CAO TAI CHINH HOP NHAT
QuS, 1.2019 Cho nam tai chinh k6t thk ngay 31 thing 12 nam 2019
BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT Tai ngay 31 thing 03 nam 2019
CHI TIEUA
Ma so
Thuyet minh Nam nay
Don vi tinh: VND
Nam &troy
1. Doanh thu bin hang va cung cap dich vy 01 VI.1 636.528.984.782 584.030.336.838
2. Cac khoin giam trir doanh thu 02 60.453.031.217 32.821.542.930
3. Doanh thu thuan ve ban hang va cung cap dich vy 10 576.075.953.565 551.208.793.908
4. Gia von hang bin 11 VI.2 363.176.686.102 364.990.796.369
5. Lyi nhuan gap ye bin hang va cung cap dich vy 20 212.899.267.463 186.217.997.539
6. Doanh thu hoyt ding tai chinh 21 VI.3 512.253.095 88.876.986 C Ph 7. Chi phi tai chinh 22 VI.4 9.657.956.648 9.017.374.164
41. Trong do: chi phi Iii vay 23 8.898.360.048 7.892.736.556
V' 8. Phan lai hoac IS trong cung ty lien doanh, lien ket 24
9. Chi phi bin hang 25 VI.5 152.185.124.955 146.839.913.538
10. Chi phi quan I5 doanh nghiep 26 VI.6 30.312.672.169 25.847.402.068
11. Lyi nhuan thuan tir hoyt Ong kinh doanh 30 21.255.766.786 4.602.184.755
12. Thu nhap khac 31 VI.7 1.003.337.398 379.757.626
13. Chi phi khac 32 VI.8 43.726.889 514.884.950
14. Lyi nhuan khac 40 959.610.509 (135.127.324)
15. Tlingityi nhuan ke than trir&c thug 50 22.215.377.295 4.467.057.431
16. Chi phi thus thu nhap doanh nghiep hien hanh 51 3.867.582.659 2.161.274.833
17. Chi phi thug thu nhap doanh nghiep hoan Iii 52 VI.9 659.131.180
18. Lcri nhuan sau thug thu nhap doanh nghiep 60 17.688.663.456 2.305.782.598
19. LQi nhuan sau thug cfia ding ty me 61 17.688.663.456 2.305.782.598
20. Lyi nhuan sau thud cua c6 citing khong kiem soit 62
21. Lai co. ban tren co phieu 70 VI.10 253 33
22. Lai suy giam teen c6 phieu 71 VIII 253 33
Nguiri lap bieu
14V Nguyen Linh Phyng
Bcio cao nay pita' &evt dpc cling yen Ban Ihuyet minh Bao cao tai chinh hqp nhdt
Ong ty Co phan T4p doan Dien Ianh MO may ViO't Uc Tang 5, tea nha Ocean Park, s6 1 Dio Duy Anh, phueng Phuang mai, guar' Wring Da, thanh ph6 Ha nOi, Viet nam BAO CAO TAI CHINH HOP NHAT Quy 1.2019 Cho nam tai chinh ket tinic ngay 31 thang 12 nam 2019
BAO CAO LU U CHUYEN TIEN Tt HOP NHAT (Theo phtrcrng phi!) gign tiep) Tai ngay 31 thing 03 nam 2019
CHI TIEU
I. Lteu chuyen tien tn. host difmg kinh doanh
Ma so
Thuyet minh Nam nay
Don vi tinh: VND
Nam trulfrc
1. Lai nhudn The& thug 01 22.215.377.295 4.467.057.431 2. Didu chinh cho cac khodn:
Khauthao tai san c6 dinh va bAt dung san clau tu 02 5.026.375.091 3.396.990.317 Cac khoan du phong 03 5.292.619.200 789.157.928 Lai, 16 chenh lech ty gia hrii doai do danh gia 10i ck khoan muc tien to CO g6c ngoai to 04 Lai, 18 tir hog &kg dau tu 05 - 392.778.947
- Chi phi lai vay 06 8.898.360.048 7.226.570.682 •
CO Ck khoan dieu chinh khac 07 -
DI( 3. Lvi nhu(in tie boat d'Ong kinh doanh
D\ tea* shay eat von lieu &Ong 08 41.432.731.634 16.272.555.305 Tang, gign cac khoan phai thu 09 (57.459.141.167) (14.444.832.416) Tang, gign hang ton kho 10 71.976.598.331 (133.729.664.867) Tang, giam cac khoan phai tra 11 (72.139.834.299) 81.399.891.770 Tang, Liam chi phi tra try& 12 (12.355.254.206) 1.075.528.871 Tang, giam chung khoan kinh doanh 13 Tien lai vay da tra 14 (8.898.360.048) (7.892.739.375) Thud thu nhap doanh nghiep da n(ip 15 (1.365.957.245) (828.015.379) Tien thu khac tir hog dung kinh doanh 16 3.191.543 Tien chi khac cho hoat ding kinh doanh 17
Lieu chuyjn tan thud,: tie hoot &Ong kinh doanh 20 (38.806.025.45 7) (58.147.276.091)
IL Lieu chuyin tien tie host Ong diu tir
1. Tien chi de mua sam, xiy dung tai san co dinh va cac tai san dai han khac 21 (55.543.821.859) (14.483.132.064)
2. Tien thu tir thanh 1Y, nhugng ban tai san c6 dinh va cac tai san dai han khac 22
3. Tien chi cho vay, mua cac cong cu ncr caa don vi khac 23
4. Tien thu hai cho vay, ban lai cac cong cp nq cim dun vi khk 24
5. Tien chi du tu g6p von vac) don vi khk 25 6. Tien the hai dau tu g6p von vac) don vi khk 26 7. Tien thu lai cho vay, c6 tirc va lai nhuan dulk chia 27
chuyin tan titian tie hoot rang eau tie 30 (55.543.821.859) (14.483.132.064)
Edo coo nay phai ducc dpc tang poi Ban thwer minh Ban min gal chinh hip nheh
La., nay 25 thang 04 nam 2019
0360/ Am MSc
°' CONG TY , x Co.PHAN TAP * DIEN lA DP hMA7'
VIET UC DA Ph hi Thanh HA
Ngtrtri 14p bleu
Nguyen Linh Phung
Mai Thj Sen
utrng A
Cong ty Co phin Tap down Dien Ianh Dien may Vi6t tic TAng 5, Oa nha Ocean Park, so 1 Dao Duy Anh, phuang Phuang mai, quAn Dang Da, thanh pho Ha nal, Viat nam
BAO CAO TAI CHINH HQP NHAT
Quy 1.2019 Cho nam tai chinh 1(61 thfic ngay 31 thang 12 nam 2019
Bio coo lieu chuyen tien tg how nhat (tie'p theo)
MA Thuyet CHI TIED so
HI. Ltru chuyen tien tir hoot Ong tai chinh
1. Tien thu tir phat hanh c6 phitu, nhAn van g6p cua chic s6 hau 31
minh Nam nay Nam trtrat
2. Ti6'n tra I4i von gap cho cac chu so hau, mua1Ai ca phi6u cua doanh nghiap dA phat hanh 32
3. Tien thu tir di vay 33 524.255.435.812 427.566.951.959 4. Tien tra nq gee vay 34 (434.543.059.172) (331.140.912.947) 5. Tii'n tra nq gec thue tai chinh 35 6. Co tuc, lqi nhuan dA tra cho chu so hUu 36
Dal chuyin tien Multi: tir hour d'Ong lid chinh 40 89.712.376.640 96.426.039.012
Ltru chuyen tien thuan trong nam 50 (4.637.470.676) 23.795.630.857
Tien va Wong throng tien (tau nam 60 V.1 25.177.151.117 38.126.341.660
Anh huong dm thay dti ty gid hai doai quy d6i ngo4i 1C' 61
Tien va twang throng tien cuOi nam 70 V.1 20.539.680.441 61.921.972.517
Bcia cho nay phai duvc dpc cling Val Ban minh Bcin "in lai chinh hyp Mutt
CONG TY CO PHAN TAP DOAN DION1 LANH DICN MAY VIET UC Dja chi: Tang 5 tea nha Ocean Park, se I DAo Duy Anh, plurtyng Phuong Mai, quail Deng Da, thanh phe HA Nei BAO CAO TAI CHINH HOP NHAT QU'i' 1.2019 3 thang dau cua nam tai chinh ket thtic ngay 31 thang 12 nAm 2019
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT ()1.1)'( 1.2019 03 thing di'u cua nam tai chinh ket Mac ngay 31 thing 12 nam 2019
I. DAC DIEM HOAT HONG
1. }Dab thiic sa him von Cong ty Co phAn Tap doin Dign lanh Dign may Vigt Uc (sau day goi tat la "Cling ty" hay "Cong ty mg") lA cong ty co phin.
2. Linh vyc kinh doanh
Linh vue kinh doanh cua Cong ty la kinh doanh thacmg mai.
3. Nganh nghe kinh doanh
Hog Ong kinh doanh chinh cua C6ng ty la: San xuat san pham dign tir dan dung; Ban buon thiet bj va linh kign dign tir, vien thong; BAn le de dign gia dung, givang, tu, bin, ghe va de nei that Wong tor, den va by den dign, de dung gia dinh lchic trong cac cira hang chuyen doanh.
4. Chu kj, san xuat, kinh doanh thong thuting
Chu IcS, san xuat kinh doanh thong thuang cua C8ng ty !thong qui 12 thang.
5. Cu trtic TOp doin Cong ty mg chi dau tir vao mOt cong ty con la Cong ty TNFLH MTV San xuat Lap rap Cong nghg cao Kangaroo c6 try so. chinh tai Khu cong nghigp Tan Quang, Ka Tan Quang, Huygn Van Lam, Hung Yen. Hoot gong kinh doanh chinh cua cong ty con nay la Bin buon thiet bj va linh kign dign tir, vien thong. Tai ngay ket thac IcS/ ke toan, ty lg yen gep cua Cong ty tai C8ng ty con nay la 100%, t quyen bieu quyet va t 4 Iqi ich tacmg dining veil ty lg yen gap.
6. Tuyen bo ve kha Jiang so sanh &ling tin din Bao cao tai chinh hop nhat
Cie se ligu Wang ung cua kSt talk so sanh &rex \raj se ligu cua kjf nay.
7. Nhan van
Tai ngq ket thuc ky ke toan Top doan co 1.726 nhan vien dang lam viec tai cac cong ty trong Tap doin (so du ram la 1.665 nhan vien).
II. NAM TAI CHINH, DON Vj TIEN Tt DIJNG THONG KE TOAN
1. Nam di chinh
Nam tai chinh cua Tap doan bit diu tir ngay 01 thang 01 va ket thac vao ngay 31 thang 12 hang nam.
2. Dan vi tan to sir dyng trong ke toan
Don vi tien tg sir clung trong ke toan la Deng Vigt Nam (VND) do phin Ian cac nghigp vy duet thIrc hie'n bang don vi tien tg VND.
Ban thuyit minh nay M mOt 60 phcin hap thanh vet phai dam doc cling yin Bcio cao tai chinh hap nhdt 1
CONG TY CO PHAN TAP DOAN DIE_ N LANH DIEN MAY VICT UC Dja chi: Tang 5 toa nha Ocean Park, sS I Dan Duy Anh, phut:mg Phucmg Mai, quan Deng Da, thanh phS Ha Nqi BAO CAO TAI CH1NH HOP NHAT QUY 1.2019 3 thing dau cua !Tam tai chinh ket thtic ngay 31 thing 12 nam 2019 Ban thuyk minh Bao can tai chinh hqp nhAt Quj, 1.2019 (tier, then)
m. CHURN VA CHE DO KE TOAN AP DUNG
1. Che da ke toan ap dyng
Tap doan ap ding cac Chun mtrc Ke toan Viet Nam, Che dO Kg` town doanh nghiep Viet Nam duqc ban hanh theo Thong tu se 200/2014/TT-BTC ngay 22 thing 12 nam 2014 htrang can Che cl'6 Ke toan doanh nghiep, Thing to se 202/2014/TT-BTC ngay 22 thing 12 nam 2014 htrang din lap va trinh bay Bio cao tai chinh hqp nhat va cac th6ng ttr kink huang dan thirc hien chart mirc ke toin cua BO Tai chinh trong viec lap va trinh bay No cao tai chinh hop nhat 03 thing du nam.
A X . . X A A A 2. Tuyen bo ve vice tuan thu chuan myc k toan va che d9 ke twin
Ban Tong Giim dec dam bao da tuan tha yen can dm cac Chuan mit Ke toan Viet Nam, Che clq Ke toan doanh nghiep Viet Nam &gm ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22 thing 12 nam 2014, Thong tu so 202/2014/TT-BTC ngay 22 thing 12 nam 2014 ding nhu cac thong tu khic htrang dan thirc hien chitin mirc ke toan dm BO Tai chinh trong viec lap va trinh bay 130 cao tai chinh hqp nhat 03 thing du nAm.
IV. CAC CHINH SACH ICE TOAN AP DUNG
1. Ca sa lap Bao cao tai chinh hqp nhat
Bio cao tai chinh hqp nhat duqc lap tren ca so ke toan den tich (trir cac thong tin lien quan den cac lueng tien).
2. Ca sir hqp nhsit
Bio el() tai chinh hop nhat bao gem Bic) cao tai chinh cua C6ng ty mg va Bio cao tai chinh ctia cac cong ty con. Cong ty con la don vi chju stir kiem soat cua Cong ty me. Sr kiem soat ton tai khi C8ng ty mg c6 kha rang truc tiep hay gian tiep chi phOi cite chinh sach Lai chinh va hoat (Ong dm cong t11 con de thu duqc the lqi ich kinh to tir cac hoat Ong nay. Khi xac djnh quyen kiem soat có tinh den quyen bleu quyet tiem Wang phat sinh tir cac quyen chqn mua hoac cac cong cu nq va cong cu On co the chuyen del thanh c6 phieu pho thong tai ngay ket thic ky ke town.
Ket qua hog clOng kinh doanh cia cac cong ty con &cm mua lai hoac bin di trong nAm dugc trinh bay trong Bio cao ket qua hoat Ong kinh doanh hqp nhat tir ngay mua hoAc cho den ngay ban khoan dau tu a cong ty con do.
Bio cao tai chinh cua cong ty mg va ding ty con sir citing a Nip nhAt dtruc rop cho cong met kjt ke Wan va ap dung cac chinh sach ke toan thong nhat cho cac giao dich va su kien ding loai trong nhfing hoin canh tucmg t,r. Trong truing hqp chinh sach ke toan cua ding ty con khac vii chinh sach ke toan ap dung thong nhAt trong rep doan thi Bao cao tai chinh cua cling ty con se co nhang dieu chinh thich hqp tnrac khi sir ding cho viec lap Bao cao tai chinh hqp nhat 03 thing Ott clam.
SO du cac tai khoan tren Bang can di ke town gift C8ng ty mg va Cong ty con, cac giao djch nOi cac khoan !Ai nqi bq chua thuc hien phat sinh to cac giao djch nay phai duqc loai trir hoan toan.
Cac khoan 1d chua thqc hien phat sinh tir cac giao djch nqi 1)6 cling dirge loai b6 trir khi chi phi 40 nen khoan I6 do khong the thu hOi dtrqc
Lui ich cua co don khong kiem soat the hien phAn lAi hoAc to trong ket qua kinh doanh va tai san than cita citing ty con kitting citron nam giir bai Tap (loan va dtrqc trinh bay a khotin muc rieng tren Rao cao ket qua hog Ong kinh doanh hqp nhat va tren Bang can dei ke toan hqp nhat (thuqc phan On chi sa hiru). Lqi ich ctia c6 Ong khong kiem soat bao g6m gia tri cac lqi ich ctia co Ong khong kiem soat tai ngay hqp nhfit kinh doanh ban dau va phan lqi ich cia co (long khong kiem soat trong bien Ong cila von chu sa him ke tir ngay hqp nhat kinh doanh. Cac khoan to phit sinh tai cong ty con dtrqc phan be tucmg ling vii pith sa him dm co d8ng kh8ng kiem soat, ke ca truing hqp se 18 $6 16n han phan se, him cia co Ong Wong kiem soat trong tai san than dm cong ty con.
Bern throjt minh nay la mgt b0 phpn hqp !hanh va phai cluqc dpc cling vii Bcio cho tai chinh hqp nhcir 2
CONG TY CO PHAN TAP DOAN DIEN LANH DIEN MAY VIET UC Dja chi: Tang 5 Oa nhA Ocean Park, so 1 Dan Duy Anh, phuang Phucmg Mai, quan D6ng Da, thAnh ph6 HA NOi BAO CAO TAI CHiNH HOP NHAT QU'' 1.2019 3 thong dau cita nom tai chinh ke't thuc ngay 31 [hang 12 nom 2019 Ban thuyet minh Ban eau tai chinh hqp nhat QuSr 1.2019 (tiep theo)
3. Clic giao djch bang ngoai tg
Cfic giao djch phit sinh bang ngoaih &rot chuyen dOi theo tS, gii tai ngiy phit sinh giao djch. SO du cic khoin muc tien co gOc ngoai to tai ngay ket thitc kjr ke town duqc quy dOi theo tjr gii tai ngiy
Chenh lech tjr gia phit sinh trong kjr tir cic giao djch bang ngoai duqc ghi nhan vio doanh thu hoot Ong tii chinh hoac chi phi tai chinh. Chenh l'ach tjr gii do dinh gifi lai cac khoitn muc tien to c6 goc ngoai to tai ngiy ket thiic kjr ke toin sau khi bit trir chenh lech tang va chenh Lech giim duce ghi nhan vio doanh thu hoat Ong tai chinh hoac chi phi tai chinh.
TS, gii sir dung de quy doi cac giao djch phit sinh bang ngoai to la tSr gii giao djch thuc 4 tai thai diem Oat sinh giao djch. TS/ gii giao djch thuc to dOi vai cac giao djch bang ngoai to dtrqc xac djnh nhu sau:
• DOi yeti hqp deng mua bin ngoai to (hop deng mua bin ngoai to giao ngay, hop dOng kS, o
him ding Wang lai, hop den quyen chon, hop deng hoan din): ty' gii ky ket trong hqp Ong mua, bin ngoai gift Tap doan va ngfin hang.
TY • D6i vai cac khoan gop von hoic nhin Win g6p: tj, gii mua ngoai to cita ngan hang nai Tip AP DC doan m6 tii khoin de 'than von cua nha du ttr tai ngay gap On. NEN • DOi vai no' phai thu: tj, gii tS, gii mua ngoai cita ngan hang thuang mai nai Tap doin chi tic
djnh khich hang thanh tom tai thai diem giao djch Oat sinh.
• Din \raj nq phai tri:,tjr gia tjr gii bin ngoai cua ngfin hang thucrng mai nai Tap doin du kien giao djch thai diem giao djch ph& sinh.
• Doi vai cic giao djch mua sam tai sin hoac cic khoin chi phi duqc thanh town ngay bang ngoai to (khong qua cite tii khoin phii tra): tSr gia mua ngoai to cua ngfin hing thuang mai nai Tap doan thuc hien thanh town.
TS, gii sir dung de dinh gii lai so du cac khoan mix tien to c6 gOc ngoai to tai ngiy ket thtic nom tii chinh &Km xac djnh theo nguyen tac sau:
• DOi vai cic khoin ngoai to girl ngan hang: tjr gii mua ngoai ngfin hang nai Tip doan ma tai khoin ngoai te.
• DOi vai cac khoin attic tien to co gOc ngoai to dtrqc phan loai la tai sin khac: t gia mua ngoai to cua Ngin hang TMCP Ong thuang Viet Nam (Ngin hang Tap doan thuimg xuyen co giao djch).
• DOi vai cac khoin muc tien to c6 gOc ngoai to &rot phin loai la nc phai tri: tSr gii bin ngoai to cua Ngfin hang TMCP Cong thuang Viet Nam (Ngfin hang Tip doan thuang xuyen co giao djch).
4. Tien vi eke khan twang dwang tien
Tien bao gom tien mat va tien girl ngfin hang khong kSr han. Cfic khoin tun ducmg tien la cac khoan du to ngan han co thai han thu hOi kh6ng qui 3 thing ke tir ngay dau tu, co khi nAng chuyen dot de ding thanh mOt lung tien xac djnh va khong co rtii ro trong viec chuyen dot thinh ten tai that diem bao cao.
5. Cac khan CIL Or gop von vio don vj Ithsic
Diu tu vao c8ng cu von dm dam vj khic bao gom cic khoin dau tu c8ng cu von 'lining Tap doan kh6ng co quyen kiem soot, dug kiem soot hoac co anh htnang ding ke dOi yeti ben duce dau tu.
&in Onott minh nay la mOr 110 phan hop thanh va phai &roc cloc cling y& Bcio coo lai chinh hop nhill 3
CONG-TY Co- PHAN TAP DOAN MO LANH DIEN MAY VIET HC Dja chi: Tang 5 Oa nha Ocean Park, s6 1 Dio Duy Anh, phuOng Phuong Mai, pan Hong Da, thanh ph6 Ha N6i BAO CAO TAI CHNH HOP NHAT QUI1 1.2019 3 thang dau cua ram tai chinh k6t thilc ngay 31 thang 12 Min 2019 Ban thuyit mink Ban tali tai chinh hqp nhgt Q0 1.2019 (ti6p theo)
Cfic khoan dau tu vao cong cp von ciia dan vi khac duct ghi nhan ban dAu theo gia get, bao gom gia mua hoac khan g6p von Ong cat chi phi tivc tiep lien quan den hot Ong au tu. CO tut va lqi nhan cua cat kj, truck khi khoan dau tu dtrqc mua duct hach toan giam gia tri cua chinh khan dau to d6. CO tut va lqi nhan cua cat kj, sau khi khan au to duot mua duqc ghi nhttn doanh thu.
Du phong ten that cho cac khan dAu to vao cling cu vein cua dan vi khfic &roc trich lap nhtr sau: • Doi vai khoan dau to vao co phieu niem yet hoc gia tr1 hop 15, khoan dau tu duct xic djnh tin
cay, viec lap du phong dua tren gia trithitruang cua co • DOi vai khoin dau tu khong xac djnh ductc gia tri hop 1j, tai th6i diem bao cao, viec lap du
phong duct thuc hien can cu vao khan lo dm ben &roc dau tu vai mut trich lap bang chenh lech gifra von g6p that to dm cat ben tai don vi khac va yen chi] s6 him thuc co nhan vai tj, le gop yen cua Cong ty so vai tong se von g6p thuc 4 dm cac ben tai don vi khk.
Tang, giam so du phong ton that au tu vac) cling co On dm dan vi kit& can phai trichl#p tai ngay ket thitc nam tai chinh dtrac ghi nhan vao chi phi tai chinh.
6. Cac khosin phai thu
Cac khan no phai thu duct trinh bay theo gia tr1 ghi so frit di cac khoan du phong phai thu MI6 d6i.
Viet phan loci cat khoan phai thu la phai thu khkh hang va phai thu khac duoc thot hien theo nguyen tat sau:
• Phil thu cua khach hang Olin anh cat khan phai thu mang tinh chat thucmg mai phat sinh tit giao dich c6 tinh chat mua — ban gift Tap down va nguai mua la dan v1 dec lap vai Tap doan, bao gem ca cat khoan phai thu ve tien ban hang xuat kau Oy that cho don vi khac.
• Phai thu kit& phan anh cac khoan phai thu khong co tinh thucmg mai, khong lien quan den giao djch mua — ban.
Du ph6ng phai thu kith dei duot lap cho timg khan no phai thu kh6 doi can dr vac, tail nq qua hp dm cat khan nq hoc du kin mut ton that co the xay ra, co the nhu sau: • Del yeti no phai thu qua han thanh toan:
- 30% gia tri dOi vai khoan nq phai thu qua han to tren 6 thing den duai 1 nam. - 50% gia tri del vai khoan ng phai thu qua han tir 1 nam den duai 2 nam. - 70% gia trial voi khan no phai thu qua han tir 2 am den dual 3 nam. - 100% gia tri doi vai khan no phai thu qui han tir 3 am tra len.
• Del vai nq phai thu chua qua han thanh toan nhung kh6 co kha nang thu can cu vao du kien mut ten that a lap du phong.
Tang, giam se du du phong nq phai thu kho del can phai trich lap tai ngay ket fink kj, ke toan duot ghi nhan vao chi phi quan 1j, doanh nghiep.
7. Hang dui kho
Hang ten kho &rot ghi nhan theo gia thap hon gitra gia gOc va gia tr1 than co the thuc hien duot. Gia ex hang ton kho duct xic dinh nhu sau:
• Nguyen vat lieu, hang h6a: bao gOin chi phi mua va cac chi phi lien quan trot tiep khic ph& sinh de co dtroc hang ten kho a ilia diem va trang thai hien tai.
• Thant' pham: bao Om chi phi nguyen vat lieu, nhan tong truc tiep va chi phi san xuat chung co lien quan true tiep &roc phan be dua tren mut de hoot Ong binh thuang.
Bim thuyit mink nay a mot be) phOn hqp thank va phai duqc dqc ding vai Belo cao tat chin!: hqp What 4
CONG TY Co PHAN TAP DOAN DIEN LANH MO MAY VItT UC Dja chi: Tang 5 tea nha Ocean Park, s6 1 Dao Duy Anh, pludyng Phuong Mai, quan D6ng Da, thanh phO Ha Nii BAO CAO TAI CHINH HOP NHAT QUY 1.2019 3 thang dau cua nom tai chinh ket thilc ngay 31 thang 12 nit m 2019 Ban thuyet minh BA° coo tai chinh Imp nhAt Quf 1.2019 (tiep theo)
Gia xuat kho duqc tinh theo phuong pita!, binh quin gia quyen va duqc hach town theo phuong phap ke khai thutmg xuyen.
Gii trj than co the thvc hie'n duqc la gii bin vac tinh cua hang ten kho trong ky san xuet, kinh doanh binh thtrang trir chi phi trot tinh a hoin thanh va chi phi arc tinh can thiet cho vi0c tieu thu
Du phong §iam gia hang ton kho duqc lap cho timg mat hang ton kho co gia gOc Ion hon gia tri than c6 the thvc hiOn dtrat. Tang, giam so du dg phong giim gia hang ton kho can phai trich lap tai ngay ket tithe kj, ke town drat ghi nhan vao gii von hang bin.
8. Chi phi tra trunk
Chi phi tra tank bao gom cac chi phi thtm 4 dA Oat sinh nhung co lien quan den ket qui hoat Ong san xuat kinh doanh cua nhieu ky ke toan. Chi phi tra tnrac dm Tap doin chit yeu la ding cu dung cu vi chi phi phan mem. Cac chi phi tra fru& nay dime phan be trong khoang tiled gian tra truck hoac theri gian cac lqi itch kinh 4 tucmg img duqc tao ra tir cac chi phi nay.
Cling cg, ding co cong cu, dung cu di dua vao sir dung duce phan bO vao chi phi theo phuong phip throng thang
IEt vii thai gian phan b6 kh8ng qui 36 thang.
Chi phi plan mem
Chi phi phan mem phit sinh mOt lan co gii tri lam duqc phan 136 vao chi phi theo phuong phap &rang than trong 36 thang.
Chi phi trd tru* khdc
Cic khoan chi phi tra truck khac duqc phial bO vao chi phi trong nom theo phuong phi') &rang thing theo thai han hiOu ltrc cia Ioai chi phi do.
9. Tel san co djnh him hinh A Ili san co djnh ht-ru hinh ducc the hiOn theo nguyen gii trir hao man lily ke. Nguyen gii tai san co
djnh hiru hinh bao gem Man b8 cac chi phi ma Tap doin phii be ra a co duqc tai san co djnh tinh den thai diem dua tai san 46 vao tong thai sin sang sir dung. Cfic chi phi phat sinh sau ghi titian ban dau chi dtrqc ghi tang nguyen gii tai san co djnh neu cac chi phi nay chic chin lam tang loi ich kinh 4 trong tuong lai do sir Ong tai san 46. Cic chi phi phit sinh khong th6a man dieu ki'en tren duqc ghi nhan la chi phi san xuat, kinh doanh trong kSt.
Khi tai san co djnh hiru hinh &rot ban hay thanh 1st, nguyen gia vi gia trj hao mon lily ke duce x6a so va Ili, to phat sinh do thanh IS/ drat ghi nhan vao thu nhap hay chi phi trong
Tai san co djnh hiru hinh, duce khan hao theo phuong phap &rang thing Oa tren thai gian hulatrac tinh. SO nom khau hao ctia cac Ioai tai san co djnh hiru hinh nhu sau:
Loai tai san co djnh SO nom Nha cira, vat kien frac 6 May mac vi thiet bi 3 - 6 Phuong tin van tai, truyen clan 3 - 8 Thiet bj, dung cu quan ly 3 - 5
Ban thuyjr minh nay ra mOr by phOn hop thanh va phoi dupy dpc cling voi Ban coo chinh hop nhji 5
CONG TY Co PHAN TAP DOAN DIEN LANH DIEN MAY VIET UC Dia chi: Tang 5 Oa nha Ocean Park, se 1 Dao Duy Anh, phtrtmg Phuong Mai, qu#n Deng Da, thanh pile Ha Nei BAO CAO TAI CHiNH HOP NHAT QUA' 1.2019 3 thang dau cua nam tai chinh ket thue ngay 31 thing 12 nim 2019 Ban thuyet minh Bao cao tai chinh hop nhat Quy 1.2019 (tiep theo)
10. Tai sin co dinh vo hinh
Tai san c6 dinh vo hinh &roc the hien theo nguyen gii trir hao mon lay ke.
Nguyen gia tai san co djnh vo hinh bao gem town bO cac chi phi ma Tap doitn phai b6 ra de c6 duce tai san co djnh tinh den theri diem dua tai san do vao trang thai san sang sir dung. Chi phi lien quan den tai san et) dinh vo hinh phit sinh sau khi ghi nh#n ban dau dirge ghi nhan la chi phi san xuat, kinh doanh trong ky air khi cac chi phi nay gin lien vfiri met tai san co djnh vo hinh cu the va lam tang lqi ich kinh to fir cac tai san nay.
Khi tai sin co djnh vo hinh duqc ban hay thanh IS, nguyen gii vi gia tri hao mon luy ke duvc xem sit va lai, 16 phit sinh do thanh 15, duqc ghi nhan vao thu nhap hay chi phi trong
Tii san co dinh vo hinh cua T#p doin la Chuang trinh phan mem may tinh: Chi phi lien quan den cfic chuong trinh phan mem may tinh khong phai la met be phan gin ket yeti phan cimg c6 lien quan duqc yen hoa. Nguyen gifi cua phan mem may tinh la town by cac chi phi ma Tap doin da chi ra tinh den thai diem dua phan mem vao sir dung. Phan mem may tinh dtroc khau hao theo phuong phap doting thang trong 5 nam.
11. Chi phi xay don co ban der dang
Chi phi xis, dung co ban da dang phan anh cac chi phi lien quan truc tiep (bao gem ca chi phi Ili vay c6 lien quan phfi hq? vbi chinh sich ke tofin cfia Tip doin) den cac tai san dang trong qua trinh xay dung, may mac thiet bj dang lip clOt de phut vu cho muc dich san xuat, cho thue va quin IS qing nhu chi phi lien quan den viec sfia chtla tai san of) djnh dang thuc hien. Cic tai san nay duqc ghi nhOn theo gii goc va khong (lucre tinh khau hao.
12. Hop nhat kinh doanh va lqi the thuong mai
Vic hop Mal kinh doanh duqc Ice toim theo phuong phap mua. Gia phi hop nhat kinh doanh bao gom: gia tri hqp lS tai ngay di& ra trao dei cua cac tai san dem trao doi, cac khoin no phai tra da pttat sinh ho0c da thira nhan va the cong cu yen do Tip doan phat hinh de del lay quyen kiem soot ben bj mua va cac chi phi lien quan true tiep den viec hop nit& kinh doanh. Tai sin da mua, no phii tri c6 the xic djnh duqc vi nhang khoitn no tiem tinf phai ganh chit' trong hop nhat kinh doanh &roc ghi nhan theo gia trj hop IS tai ngiy nim gift quyen kiem soot.
Del vai giao djch hop nhat kinh doanh qua nhieu giai doan, gia phi hop nhat kinh doanh &roc tinh la tong gia phi khofin diu to tai ngay dot dtrqc quyen kiem soot tong ty con Ong veri gifi phi khoan dau to cfia nhfing Ian trao dei trtrac da &roe dinh gii lai theo gia trj hqp IS tai ngay dot duqc quyen kiem suit ding ty con. Chenh loch girra gii dinh gifi lai va gii gee khoan dau tu dirge ghi nh#n vao ket qua hoot &king kinh doanh neu tnrac ngiy dot &roc quyen kiem soot Tap doan kh8ng c6 anh huang ding ke vai ding ty con va khan du tu dugc trinh bay theo phuong phip gia gee. Neu au& ngay dot duqc quyen kiem soot, TOp doin c6 anh htrang ding ke vi khoan dau tu throe trinh bay theo phuong phi') On chit so' huu thi phan chenh loch giia gia dinh gii lai va gifi trj khoan dau to theo phuong phip yen chit ser hau duqc ghi nhan vao ket qui hog gong kinh doanh va phan chenh lech giita gia trj khoan dau tu theo phuong phip von chfi vi gifi gee khoin dau tu duqc ghi nhan true tiep vao khan muc "Loi nhuan sau thue chua pilau phai" tren Bang can doi ke tan hop nhat.
Phan chenh loch cao han cua gia phi hqp nit& kinh doanh so yeti phan se( him dui T#p doin trong gia tri hop IS thuan cua tai sin, no phii tri co the xic djnh duqc va cac khoan no tiem tang da ghi nhan tai ngay dot duqc quyen kiem soot ding ty con duqc ghi nh#n la lqi the thuong mai. Neu phan ià hftu cfia Tap doin trong gia tri hqp ly thuan cua tai san, nq phii tri co the xic djnh duqc vi nq tiem tang duoc ghi nhan tai ngay dat duqc quyen kiem soot cong ty con vuqt qua gia phi hqp nhat kinh doanh thi phan chenh loch &roc ghi nh#n vao ket qui hoot deng kinh doanh.
Ban thuy4minh nay is mor bb phdn hplo thank va phai &pc dpc cungvai Bao can fed chinh hpp nhdt 6
CONG TY Co PHAN TAP DOAN DIEN LANH DIEN MAY VIET UC Dja chi: Tang 5 toa nha Ocean Park, so I Dao Duy Anh, plurtmg Phuong Mai, quan Deng Da, thanh phe Hi NOi BAO CAO TAI CHiNH HQP NHAT QUY 1.2019 3 thang dau cua nam tai chinh ket thuc ngay 31 thing 12 nam 2019 Ban thuyit minh Bao cdo thi chinh hop nhdt Qt0 1.2019 (tiep theo)
Lqi the thucmg mai &roc phan be) theo phuang phap &Ong thing. Khi c6 bang chung cho duty lqi the thuang mai bj ten that Ion han se phan b6 thi se phan be trong ky la se ten that phat sinh.
Loi ich cua co dong khong kiem soat tai ngay hop nhat kinh doanh ban dau duoc xac djnh tren co s6 ty' 10 dm cac co dong khong kiem soar trong gia trj hqp ly cua tai sin, no phai tra va no tiem tang duqc ghi nhan.
13. Cac khan no phai tra vi chi phi phai nit
Cac khoan no phai tra va chi phi phai tra duoc ghi nhan cho se tien phai tra trong tuang lai lien quan den hang h6a va djch vu da nhan &roc. Chi phi phai tra &roc ghi nhan clua tren cac trot tinh hop ly ve se tien phai tra.
Viec phan loaf cac khoan phai tra la phai tra nguiyi ban, chi phi phai tra va phai tra khac dime thuc hien theo nguyen tic sau:
• Phil tra ngtrad ban phan anh cac khoan phai tra mang tinh chat thuong mai phat sinh tir giao djch mua hang hoa, djch vu, tai sin va nguoi ban la don vi ClOC lap vai Tap doan, bao gem ca cac khoan phai tra khi nhap khan thong qua ngued nhan dy thac.
• Chi phi phai tra phan anh cac khoan phai tra cho hang h6a, djch vu di nhan ducyc tir nguoi ban hoac di cung cap cho nguOri mua nhung chua chi tra do chua c6 h6a don hoac chua du he so, tai lieu ke tom va cac khoan phai tra cho ngu6i lao dOng ve tien luong nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich tru6c.
• Phil tra khac phan anh cac khoan phai tra khong co tinh thucmg mai, khong lien quan den giao djch mua, ban, cung cap hang h6a djch vu.
Cac khoan nq phai tra va chi phi phai tra &roc phan loaf ngin han va dai han tren Bang can dOi ke toan hqp !that can ca theo ky han con lai tai ngay ket fink ky ke
14. Cie khofin dv pining phai tra
Cac khan du phong ducc ghi nhan khi Tap doin co nghia vu no hien tai (nghia vu phap ly hoac nghia vu lien Uri) do ket qua tit met su kien di xay ra, viec thanh toan nghia vu nq nay c6 the se dan den su giam sit ye nhang loi ich kinh to va gia trj cua nghia vu nq do c6 the duqc uac tinh met each ding tin cay.
Neu anh huong cua thoi gian IA trong yeu, du phong se duqc xac djnh bing each chiet khau so tien phai bo ra trong tuong lai de thanh toan nghia vu no vai ty Ig chiet khau truac thue va phan anh nhang danh gia tren thj truing hien tai ve gia trj thoi gian cua tien va nhang riti ro cu the cua khoan no do. Khoan tang len cua se du phong do thoi gian teal qua &roc ghi nhan la chi phi tai chinh.
Cac khoan du phong phai tra dm Tap doan IA du phOng bao hanh sin pham, hang hoa, duqc lop cho tang loaf sin pham, hang h6a c6 cam ket bao hanh.
Mtic trich lop du phong bao hanh sin pham, hang h6a &or tinh theo % tren doanh thu. TY le nay duqc trot tinh dua ten cac du lieu ye chi phi bao hanh trong nAm tru6c. Tang, giam s6 du phong bao hanh sin pham, hang boa can phai trich lap tai ngay ket thuc kj, ke toan duqc ghi nhan vao chi phi ban hang.
15. Von chti sir hum
yen gop cua chri so hfru Wm pip dm chi so hau duce ghi nhan theo s6 yen thuc to di gap cua cac co dong cua Cong ty.
Ban thuy4t minh nay la mat ba phein hap thanh va phai thew dpc cung vat Ban cho tar chinh hap nheit 7
I
Wyk
CONG TY Co PHAN TAP DOAN DIE_ N LANH DIN MAY VIET DC Dja chi: Ting 5 Oa nha Ocean Park, s6 1 Dao Duy Anh, phuing Phucmg Mai, pin Ding Da, thanh phi Ha Nii BAO CAO TAI CHINH HOP NHAT QUI"' 1.2019 3 thang diu cua nim tai chinh kit thfic ngay 31 thang 12 nam 2019 Ban thuyit minh Ban ego tai chinh hop nhiit Quy 1.2019 Op theo)
16. Phan phOi lqi nhuan
Lqi nhu'in sau thue thu nhap doanh nghiep duqc phan ph6i cho cac c6 'Jong sau khi da trich lap cac quy theo Dieu le dia. Cong ty ding nhu cac quy djnh cua phap luat va da ducc Dai hOi ding c6 (long phe duyet.
Viec phan phi lqi nhuan cho cac co ding duqc can nhic den cac khoan lupe phi tien to nam trong Iqi nhuan sau thue chua phan ph6i c6 the anh huorng den luong tien va khi fling chi tra c6 tut nhu lai do danh gia lai tai san mang di Op v6n, lai do danh gia lai cac khoan nine tien te, cac ding cA tai chinh va cac khoan muc phi tien khac.
co tirc duqc ghi nhan la nq phai tra khi duqc Dai h6i ding c6 (long phe
17. Ghi nhan doanh thu Nit thu nhap
Doanh thu bdn hang hod, thank pham Doanh thu ban hang h6a, thanh phim dime ghi nhan khi ding th6i tit& man cac dieu kien sau:
• V TAp doan da chuyen giao phArt Ian rui ro va lqi ich gin lien vii quyen sof hetu hang boa, san pham cho ngtr6i mua.
• Tap doan da khong con nim giu quyen quan ly hang Ma, san phim nhu ngtroi si hitt' hang h6a, san phim hoac quyen kiem soat hang h6a, san phim.
• Doanh thu duqc xac djnh ttrcmg d6i chic chin. Khi hqp ding quy djnh ngtr6i mua duqc quyen tra lai hang boa, san pham da mua theo nhang dieu kien cp the, doanh thu chi duqc ghi nhan khi nhang dieu kien cp the do khong con ton tai va nguai mua kitting duqc quyen tra lai hang h6a, san pham (trir truing hqp khach hang c6 quyen tra lai hang hoa, san phim dual hinh thirc dOi lai de lay hang boa, djch vp khac).
• Tap doan da da hoc se thu duce lqi ich kinh to tir giao djch ban hang.
• Xac djnh dupc chi phi lien quan den giao djch ban hang.
Tan Idi Tien !Ai duqc ghi nhan tren ca s6 thi gian va lai suit thirc to tong kj/.
Co tar viz 10 nhutin duvc chia Co tic va lqi nhuan duce chia dtrqc ghi nhan khi Tap doan da &Km quyen nhan c6 tic hoac lqi nhuA'n tir viec gip v6n. Co tirc dtrqc nhan bang c6 phieu chi duqc theo doi so luqng co phieu tang them, khong ghi nhan gia tri c6 phieu nhan duqc.
18. Cie khoin giam trir doanh thu
Cac khoan giam trir doanh thu bao g6m chiet khau thtrcmg mai, giam gia hang ban, hang ban bi tra lai phat sinh ding ky tieu thu san phim, hang hoa duqc dieu chinh giam doanh thu cua kS, phat sinh.
Truing hop san pham, hang hoa, djch vp da tieu the tir cac nam trtrac, den nam nay m6i phat sinh chiet khan thuong mai, giam gia hang ban, tra lai thi dtrqc ghi giam doanh thu theo nguyen tic:
• Neu khoan giam gia, chiet khau thuong mai, tra lai phat sinh tithe th6i diem phat hanh Bao cao tai chinh hop nhat: ghi giam doanh thu tren Bao cao tai chinh hop nhat 03 thing dau nam nay.
• Neu khoan giam gia, chiet khau thuong mai, tra lai phat sinh sau thtri diem phat hanh Bao cao tai chinh hop nhat: ghi giam doanh thu tren Bao cao tai chinh hop nhat 03 thang dau cua Mtn sau.
19. Chi phi di vay
Chi phi di vay bao gom lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan vay.
Bin 11141 mini; nay hi mei: brio phein hop thrinh va phai &rem doc cung vii Brio cao Sai chinh hqp nhth 8
CONG TY Co PHAN TAP DOAN DIEN LANH DIEN MAY VItT UC Dia chi: Tang 5 toa nha Ocean Park, st"5 1 Dao Duy Anh, phuarng Phuong Mai, qudn Difing Da, thanh ph6 Ha NOi BAO CAO TAI CI-111%1H HOP NHAT QI.N' 1.2019 3 thing dau cua nam tai chinh ket thfic ngay 31 thing 12 nam 2019 Ban thuyit minh Bao can tai chinh hqp nhAt QuS/ 1.2019 (ti6p theo)
Chi phi di vay duqc ghi nhan vao chi phi khi phat sinh. Twang hop chi phi di vay lien quan true tiep den viec dau to xay dung hoac san xuat tai san da dang can c6 mat thai gian du dai (tren 12 thing) a co the dm vao sir dung theo attic dich djnh trtrac hoac ban thi chi phi di vay nay duqc tinh vao is tri cua tai sin dO. DOi vii khoan vay rieng phut vu viec xay dung tai san co djnh, bat dung san dau tu, lai vay duqc von h6a ke ca khi thai gian xay dung duai 12 thing. Cac khoan thu nhap phat sinh tir viec dau tu tam thai cac khoan vay duqc ghi giam nguyen gia tai san co lien quan.
Doi vii cac khoan von vay chung trong do c6 sir dung cho milt dich tu xay dung hoac san xuat tai san des dang thi chi phi di vay von h6a duqc xac djnh theo tS, le von h6a dOi yeti chi phi lily ke binh quan gia quyen phat sinh cho viec tu xay dung co ban hoac san xuat tai sin do. TS, 14 von h6a duqc tinh theo tS, le lai suet binh quan gia quyen ctia cac khoan vay chua tra trong nam, ngooi trir cac khoin vay rieng biet phut vu cho milt dich hinh thanh mat tai sin cu the.
20. Cac khofin chi phi
Chi phi la nhung khoan lam giam 191 ich kinh 4 duqc ghi nhAn tai thai diem giao djch phat sinh hoac khi co kha nang tucmg dOi chic chin se phat sinh trong ttrcmg lai kh6ng plan biet &A chi lien hay chua.
Cac khoan chi phi va khoin doanh thu do n6 too ra phai duqc ghi nhAn,dOng thai theo nguyen tic phit hop. Trong truang hop nguyen tic phtl hop xung det vii nguyen tic than tong, chi phi duqc gTii nhan can cir vao ban chat va quy djnh cua cac chuan mut ke toan de dam bao plan anh giao djch met each trung thuc, hqp IS,.
21. Thus thu nh4p doanh nghib
Chi phi thue thu nhAp doanh nghiep bao gom thus thu nhap hien hinh va thus thu nhdp hoan lai.
rhui thu nheip hien hinh Thus thu nhA'p hien hinh la khoan thus duqc tinh dua tren thu nhap tinh thus. Thu nhAp tinh thug chenh lech so vii lqi nhuan ke toan IA do dieu chinh cac khoan chenh tech tom tiled gicra thus va ke toan, cac chi phi khong duqc trir ciing nhu dieu chinh cac khoan thu nhdp kh8ng phai chju thud vi cac khoan 16 duqc chuyen.
Thai thu nkip hoan ini Thus thu nhAp hoAn loi la khoin thue thu nhap doanh nghiep se pill nep hoac se duqc hoar' loi do chenh lech tom tiled gifra gia trj ghi so cita tai sin va nq phai tra cho milt dich lap Bao cao tai chinh va co sir tinh thue thu nhap. Thus thu nh'Ap hoan loi phai tra duqc ghi nhan cho tat ca cac khoin chenh lech tom tiled chju thue. Tai san thus thu nhap hart lai chi duce ghi nhan khi chic chin trong tuong lai se c6 lqi nhuan tinh thus de sir dung nhimg chenh lech tom thai duce khau trir nay.
Gia tri ghi so cua tai sin thud thu nhap doanh nghiep hoan loi dtroc xem xet loi vao ngaty ket thac nam tai chinh va 0 duqc ghi giam den mac dim bio chic chin c6 du lqi nhuan tinh thue cho phop lqi ich ciut mat phAn hoac toan be tai sin thue thu nhap loan loi duqc sir dung. Cac tai sin thud thu nhap doanh nghiep hoAn loi chua duqc ghi nhAn tnrac day &roc xem xet loi vao ngay ket thitc tai chinh va duct ghi nhan khi chic chart co dii lqi nhuan tinh thue de c6 the sir dung cac tai san thue thu nhap hoan lai cf.= ghi nhan nay.
Tai san thud thu nhAp hoan loi va thue thu nhap hoan loi phai tra &roc xic dinh theo thue suat du tinh se lip dung cho nam tai san duqc thu hOi hay nq phai tra duqc thanh toan dua ten cac mire thue suit co hien lilt tai ngay ket thee nam tai chinh. Thue thu nhap hoAn loi duce ghi nhan vao Bao cao ket qui hoot rieng kinh doanh va chi ghi tut tiep vac) von chi) sa heti khi khoin thus do lien quan den cac khan milt &roc ghi thing vao Win chit sa hiru.
Tai san thue thu nhap hoan loi va thud thu nhap hoAn loi phai tra &rot bit trir khi:
• TAp (loan co quyen hop phip &roc bit trir gia tai san thud thu nhap hien hinh v6i thud thu nhap hien hinh phai nap; va
36
G CAF DI:
Ban thuA mink nay la mat be)pkin hpp thanh va phai du-pc dQc ding vat Bao can tai chink hqp nal 9
1)3 per rHA
=,A
CONG TY Co PHAN TAP DOAN DIEN LANH DIEN MAY VIET UC Dia chi: Tang 5 tea nha Ocean Park, so 1 DA° Duy Anh, phtritmg Phuong Mai, quan DOng Da, thanh phi) HA NOi BAO CAO TAI CHINH HOP NHAT QUir 1.2019 3 thong dau cua nom tai chinh ket thtic ngay 31 thong 12 nom 2019 Ban thuyet minh Bsio coo tai chinh hcfp nhat Quf 1.2019 (tiep theo)
• Cac tai san thud thu nhap hoAn lai va thue thu nhap hoAn lai phai tra nay lien quan den thus thu nhap doanh nghiep duqc quan ly bed ding met ca quan thue:
DM vai ding met dcm vi chju thue; hoac Tap Joan du dinh thanh toan thue thu nhap hien hanh phai tra va tai san thue thu nhap hien hanh tren ca sa thuin hoac thu 1161 tai san Ong thin vai viec thanh toan nq phai tra trong turf kY ttrong lai khi cac khoan tong yeu cua thud thu nhap hoAn 'al phai tra hoac tai san thue thu nhap hoAn lai duqc thanh toan hoac thu hei.
22. Ben lien quan A A • Cac ben duce coi la lien quan neu met ben kha nang kiem soot hoac c6 hiring ding ke dot
yeti ben kia trong viec ra quyet djnh cac chinh sich tai chinh va hog Ong. Cic ben cung duvc xem Ii-ben lien quan nen ding chiu su kiem soot chung hay chin anh huing ding ke chung.
Trong viec xem xet nfOi quan hg cua cac ben lien quan, ban chit cua mOi quan he duqc chi tong nhieu ham hinh th(rc phap ly.
23. Blo coo theo bq ph(in
Be phan theo linh vtrc kinh doanh la met phin c6 the xac djnh rieng biet tham gia vao qua trinh san A
xuat hoac cung cap san phim, djch vp va c6 rii ro va Iqi ich kinh to khac vei cac be phin kinh doanh khac.
Be phin theo khu vqc dja 1Y la met phin ci the xic djnh rieng biet tham gia vac' qui trinh san xuit hoac cung cap san phim, djch vp trong pham vi met m8i tru6ng kinh 4 cv the va ci nil ro va loi ich kinh 4 khfic vai cac be phan kinh doanh trong cac mai truing kinh 4 khic.
ThOng tin be phan duqc lap va trinh bay phi hop vai chinh sach ke toan ap ding cho viec lap va trinh bay Bio coo tai chinh dm Tip doan.
Ban thuyeli minh nay la mat ba phan hap thanh ye) phdi &car dac cung vai Ban coo tai chinh hap nhat
10
C(.
CONG TY Co PHAN TAP DOAN DIN LANH DON MAY VICT UC Dia chi: Tang 5 tea nha Ocean Park, se 1 Dao Duy Anh, phtreng Phuong Mai, quart Deng Da, thanh ph6 Ha Nei BAO CAO TAI CHINH HQP NHAT QUY 1.2019 3 thang dau cda nam tai chinh ket thdc ngay 31 thang 12 nam 2019 Ban thuyet minh Ban can tai chinh hqp nhOt QuS, 1.2019 (tiep theo)
V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY THONG BANG CAN DOI ICE TOAN HOP NHAT
1. Tan sit cac khofin tirong throng tan SO cuOit ky SO dau nam
Tien mat 1.700.776.515 1.688.510.993 Tien gCri ngan hang 18.838.903.926 23.488.640.124
gong 20.539.680.441 25.177.151.117
2. Dau fir gop von vao don vi khic
Theo Giay chung nhan clang 14, doanh nghi'ep s6 0107495637 do Sa Ke hoach va Dau to thanh ph6 Ha Nei cap Ian dau ngay 05 thing 7 nam 2016, vein dieu dm Cong ty Co phan Tap doan Hi Thinh la 25.000.000.000 VND (ttrcmg ung vii 250.000 co phan). Trong ram 2018, Tap doan da mua lai 47.500 c6 phan cua Cong ty nay tit 'Ong Le Van Khoa vii gia mua la 23.750.000.000 VND theo hop d6ng chuyen nhuqng co phan so 2412/2018/HDCNCP ngay 24 thing 12 nam 2018. Tai ngay ket thac 114, 1.2019, Tap doan nam gill 47.500 c6 phan tuang duang vii 19% von dieu l'e cua C6ng ty Co phan Tap doan Ha Thanh.
Tap doan chua xac dinh gia tri hqp 13% cua khoan dau to vao Cong ty CO phan Tap doan Ha Thanh do chua co hueng den cp the ve viec xac dinh gia tri hqp ly dOi vii lchoan dau to chua c6 gia niem yet.
3. Phil thu ngin han cfia khich hang SO cuili k' SO clan nam
Cong ty Co phan Mediamart Viet Nam 161.257.328.641 143.242.932.677 Gong ty CO phan The giei Di d'eng 201.090.037.590 96.284.048.826
You and Me Solution Group Co., Ltd 80.954.118.016 48.694.851.295
Cong ty TNHH Dich vu EB 19.091.279.824 21.137.397.862
COng ty Co phan Thucrng mai Nguyen Kim 24.284.595.418 19.258.032.695
Cong ty TNHH Thuang mai VHC 2.364.090.524 13.638.404.242
Cong ty TNHH Cao Phong 18.615.619.124 13.557.152.902
Cac khach hang khac 168.090.937.402 204.724.985.877
ging 675.748.006.539 560.537.806.376
4. Tra trurk cho ngtroi ban ngin han SO cuiii kjr SO dau lam
cong ty TNHH Dau to va Tu van Bao Hung 17.556.687.500 Cong ty CO phan Tu van Dau to Xay climg Thinh Phat 4.000.000.000 14.000.000.000 Foshan Jiling Electric Appliance Technology Co., Ltd 13.235.099.036 COng ty Co phan GMO-Z.com RUNSYSTEM 9.079.500.000 8.949.000.000 Cong ty, Co phan Thuang mai Dich vu Ping hqp Toan Thing Mai 7.979.110.656 7.979.110.656
Gong ty Co phttn Dau hr Thucrng mai Um Long Giang 7.067.282.364 7.067.282.364
Ningbo Singfun Electric Appliance Co. Ltd 1.370.720.610 Cac nha cung cap khac 47.428.925.530 28.789.873.102 COng 75.554.818.550 98.947.773.268
Ban thuye:t minh nay la mot bo phan hpp thimh va phai &toy doc tang vat Bao ccio feu chinh hop nhcl t 11
1 TY aP DOAN
JIEN MAY I UC
0
CONG TY Co PHAN TAP DOAN DIN LANH DIN MAY VIET IJC Dia chi: Tang 5 t6a nha Ocean Park, so I Dao Duy Anh, phuong Phucmg Mai, (plan Deng Da, thanh pho Ha N6i BAO CAO TAI CHINN HOP NHAT QUY 1.2019 3 thing dau cua nam tai chinh ket th6c ngay 31 thing 12 nam 2019 Ban thuyet minh Bin cho tai chinh hvp nhat Quy 1.2019 (tiep theo)
5. Phil thu ngAn hun/dai han khic
5a. Pluil thu ngiin kin kluic
SO caii ky SO clAu clam Gia tri Du 'long Gia tri Dy phong
Pheii thu cac ben lien alum 240.348.235 160.435.734
Ong Le Xuan Hoan - Tarn Ung 240.348.235 130.349.734 Ong Bid Thi Minh Hoa - Tam Ung 30.086.000 Ong Vu Nhat Hung - Tarn ling BA Pham Thi Thanh Ha - Tam Ung
Phtii thu cac to char vti ca nhan Ode 65.519.925.099
Thud GTGT dau vao chua ke khai 4.882.616.578 KY ctrgc, kY quy 3.999.641.466 4.466.981.424 Tam Ung 17.937.403.872 49.001.464.578 Phai thu chi& khau 2.190.870.500 Phai thu ca nhan tien hang dem gia cong 1.974.363.343
Phai thu ngtrei lao d6ng tien cho vay trir dan vao Itrung 2.583.000 1.753.548.000
Cie khoan phai thu ngan han khac 3.343.787.330 1.250.080.676
COng 25.523.763.903 65.680.360.833
5b. Ph& thu dai kin kluic
La khoan ky ctrgc, ky quy dai han.
6. Du phong nv phai thu ngin han MI6 doi So cuiii kjr SO au nam
Gia gific Dy phong Gia gOc Dy phong Cong ty TNHH Dau to & Thuang mai Topcare
Dg ph6ng cac don vi khac
ging
1.074.289.940
2.337.177.746 3.411.467.686
1.074.289.940
1.074.289.940
• . Tinh hinh bien dOng du phong ng phai thu kh6 doi nhu sau:
S6 &Au nam Trich lap du phong 136 sung So cuOi kir
7. Tai salt thieu ch& La hang ton kho thieu trong qui trinh kiem kE.
KY nay 1.074.289.940 2.337.177.746 3.411.467.686
Bcin thuyii minh nay la mot ha phan hop thanh va phcii &lac doc cling vat Boo cao tai chinh hop nhcit
12
CONG TY CO PHAN TAP DOAN DIN LANH DIN MAY VIET UC Dja chi: Tang 5 tea nha Ocean Park, se 1 Dio Duy Anh, plureng Phucmg Mai, quan Deng Da, thanh 06 Ha NOi BAO CAO TAI CHINH HOP NHAT QL1' 1.2019 3 than du cua nam tai chinh ket Mac ngay 31 thang 12 'lam 2019 Ban thuyit minh BA° cao thi chinh hvp nhAt QuSr 1.2019 (tiep theo)
8. Hang ton kho SO can 14
Gia gtoc Dv pilling SO &in aim
Gia gOc Dv Oiling
Hang mua Bang di tren throng Nguyen lieu, vAt lieu Thinh phAm Hang hoa
ging
14.107.031.727
106.071.560.896 98.511.905.308
57.626.400.378 12.513.107.335
442.141.410.024 3.852.808.192 552.683.925.259
605.839.371.298 3.852.808.192 677.815.969.629
9.
9a.
Chi phi till trithc ngin hgn/did hgn
Chi phi Ira tr►rdc nglin hpn SO odd 14 S6 du nam
Chi phi cong cv, dvng cv 201.438.813 452.369.166
Chi phi quang cao 2.487.252.581 Chi phi thue vi tri quang cao 6.519.959.628 6.767.420.384 Chi phi thi ding quAy ke, Wen quang cao 662.598.805 557.252.493 Chi phi thue van phong, nha xtrong 131.312.727 134.100.000 Chi phi bac) hiem 263.826.724 759.558.899 Cac chi phi tra try& ngin han khac 3.468.036.935 3.303.808.455
GCMG C6ng 13.734.426.213 11.974.509.397
PHAN li N LANH E
VIET
9b. Chi phi Ira &troy dai han S6 cu& ky SO clan nam
3.268.493.810 3.753.630.754 Chi phi ding cv, ding cv •••‘.› DA Chi phi cluing cao
Chi phi phAn mem 23.391.504 40.935.138 Chi phi thue vi tri quing cao 4.084.557.475 5.517.968.330 Chi phi thi cong sira chira showroom 33.621.914.850 19.717.202.089 Cac chi phi tra try& dai han khac 73.749.260 1.447.033.198
C6ng 41.072.106.899 30.476.769.509
Ban thuyt minh nay la mOI by phcin hap thanh va phai &lac (lac cling vai Bcio cao tat chinh hap nhdl 13
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ha
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SO din nam So cuoi kj,
CONG TY Co PHAN TAP DOAN DIN LANH MO MAY VIET UC Dia chi: TAng 5 Oa nha Ocean Park, s6 1 Dao Duy Anh, phuting Phucmg Mai, quAn D6ng Da, thanh ph6 Ha NiO BAO CAO TAI CHINH HOP NHAT QUY 1.2019 3 thang dau cua nam tai chinh ket auk ngay 31 thang 12 nam 2019 Ban thuyet minh Ban can tai chinh hop nhit Quj, 1.2019 (tiep theo)
11. Tii san co dinh vo hinh
La chucmg trinh phan mem may tinh. Chi tiet nhu sau:
Nguyen gilt
S6 dau nam Mua trong nam
Khali hao trong nam
SO cad ky
Hao mon lay ke Gia tri con Iai
942.164.672 1.408.047.728 2.350.212.400
165.142.250
134.685.267
2.515.354.650
1.076.849.939 1.438.504.711
12. Chi phi xily thyng co ban der dang
136i; ,
NG 1 N TO NH 01E'
=T U
).4 • 1.
Mua sam tai san c6 dinh
Xay dung co ban der dang
Cong trinh ma rang nha May
• Sira china Ion tai san c6 dinh
COng
27.272.727
57.105.223.248
57.105.223.248
5.993.788.796
53.879.745.421
53.879.745.421
27.272.727
110.984.968.669
110.984.968.669
5.993.788.796
63.126.284.771 53.879.745.421 117.006.030.192
13. MI san thud thu nhip hoan 1ii
Tai san thud thu nheip hodn ini dd ghi nhgn Tai san thud thu nhap hoan Iai lien quan den cac khoan chenh Lech tam tiled dugc khau trir. Chi tiet phat sinh trong nam nhu sau:
KY nay KY truirc SO dau nam 1.299.530.473 2.520.948.480 Ghi nhan vao k6t qua kinh doanh (378.238.727) (1.221.418.007)
SO cuoi nam 921.291.747 1.299.530.473
14. Phil tra nguiri ban ngin halt
So cuoi ky SO ciao nam
Shuiyi Holding Group Co.,Ltd 12.913.929.132 Zhongshan Newecan Enterprise development Co.,Ltd 6.218.431.993
Jiangsu Xingxing Appliance Technology Co.,Ltd 7.842.713.807 4.193.048.209 Guangdong Enaiter Electrical Appliance Co.,Ltd 302.740.071 3.708.391.803 Liuzhou Dragon Sea trading Co., Ltd 165.137.775 2.346.164.450 Foshan Sanshui Dongan Electric Appliance Co.,Ltd 436.317.266
Cac nha cung cap khac 81.095.281.167 51.847.277.585 C(ing 89.405.872.820 815.663.560.438
Ban thuyel mini; thy to mQ1 by pkin hop thimh va phcii dogc doc cling vat Boo ccio tai chinh hop All 15
CONG TY CO PHAN TAP DOAN DItN LANH DIN MAY VItT UC Dja chi: Tang 5 Oa nha Ocean Park, so 1 Dao Duy Anh, phuOng Phuong Mai, quail DOng Da, thanh ph6 Ha NOi BAO CAO TAI CHINH HOP NHAT QUY 1.2019 3 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2019 Ban thuyet minh Bao cao tai chinh hop nhht Quy 1.2019 (tidp theo)
Tap doan kh6ng c6 ng phai tra ngueri ban qua han chua thanh toan.
15. Ngtroi mua tra tien &trim ngin han
SO cuili ky SO dAu nam
Cong ty TNHH Xuat nhap khau va Phan ph6i 5.806.497.355 Th6ng Nhat
5.274.098.326 4.420.853.883
5.274.098.326
10.227.351.238
SO cuOi ky
Phai Op Phil thu
SO phiii nOp SS d3 thy-c ni)p
Phai npp Phai thu
Cac khach hang khac
Cong
16. Thue va cac khoan phai npp Nha nu& SO du nam SO phfit sinh trong kj,
Thue GTGT hang ban nal 11.254.573.158 dia Thud GTGT hang nhap khau nue xuAt, nhap Ichiu Thue thu nhap doanh nghiEp ThuE thu nhap ca nhan Cac Ioai thud khac Phi, 1E phi va cac khoan phai nOp khac
2.248.500
16.721.390.219 (19.672.402.619) 8.303.560.758
15.493.697.310 (15.493.697.310)
9.473.714.407 (10.027.581.001)
73.829.654 625.447.748
(1.365.957.326) 1.969.280.389 3.741.427.228
(7.210.262.502) 1.388.540.006
(9.366.190)
1.369.133.314 5.642.905.567 3.867.582.659
1.490.716.778
7.108.085.811
9.366.190
COng 14.116.671.750 5.642.905.567 52.673.836.515 (53.779.266.948) 11.735.210.807 4.366.874.976
Thrd gib tri gia tang Tap doan n6p thud gia tri gia tang theo phixong phap khau trir vii thud suit 10%.
Thu" thu nhdp doanh nghiep Tap doan phai n6p thud thu nhap doanh nghiep cho cac khoan thu nhap tinh thud lied thus suit 20% (nam Mr& thud suit la 20%).
Chi tilt thud thu nhap doanh nghiep phai n6p nhu sau:
Nam nay Nam truck
Thud' thu nhap doanh nghiep phai n6p tinh tren thu nhap chju thud' nam hien hanh
Thue thu nhap doanh nghiep phai nep
3.867.582.659
2.161.274.833
3.867.582.659
2.161.274.833
Viec xac djnh thud thu nhap doanh nghiep phai n6p cua cac cong ty trong Tap doan dugc can dr vao cac quy djnh hien hanh ye thud. Tuy nhien, nhirng quy djnh nay thay doi theo timg thoi kY va cac quy djnh ye thud d6i vo i nhieu loai giao djch khac nhau c6 the dugc giai thich theo nhidu each
Bcin thuyit minh nay lit nujt b0 ph& hpp theinh va ph& du-pc dpc ding vii Bcio ccio tat chinh hpp nhcit 16
CONG TY CO PHAN TAP DOAN DIN LANH DIEN MAY VIET 1:1C Dia chi: Tang 5 Ma nha Ocean Park, so I Dao Duy Anh, phtrorng Phuong Mai, quan DOng Da, thanh phd HA NOi BAO CAO TAI CHINH HOP NHAT QUY 1.2019 3 thang dau cua nam tai chinh k6t thuc ngay 31 thang 12 nam 2019 Ban thuyet minh Bao cao tai chinh hoyp nhAt Quy 1.2019 (ti6p theo)
khac nhau. Do vay so thud duvc trinh bay tren Bao cao tai chinh hcp nhdt c6 thd se thay ddi khi ca quan thud kiem tra.
Ccic logi Mid kit&
Tap doan ke khai va ndp theo quy dinh.
17. Chi phi phai tra ngan han
So cuOi SO (tau nam Phai tra cac ttS char va cyl nhan khdc 82.542.645.770 89.953.407.178 Chi phi lai vay 664.238.926 Trich truot chi phi van chuyen 4.160.517.690 2.669.164.160 Chi phi chi& khdu thuang mai phai tra 50.937.914.100 56.381.831.912 Chi phi khuyen mai phai tra 10.143.600.413 Chi phi quang cao quAy kg 16.980.276.284 7.861.258.742 Chi phi bao hanh 2.053.848.365 1.870.579.540 Cac chi phi phai tra ngan han khac 8.410.089.331 10.362.733.485 COng 82.542.645.770 89.953.407.178
18. Phai tra ngin han/clai han khic
18a. Phcii tra ngiin hgn kink
Sd cudi kji SO dal' nam
rN Kinh phi cong doan 456.910.215 478.921.215
Yi* Bao hiem xa hdi 487.395.324 1.600.000 Bao him thdt nghiep 258.000 Phai tra dm dau thai san 27.857.623 Cac khoan phai tra ngAn han khac 5.161.195.357 375.392.127 COng 6.105.758.896 883.770.965
18b. Phai tra hgn kit&
La khoan nhan ky quy, ky cugc dai han.
18c. Na god hgn chtra thanh totin
Tap doan khong c6 ncy phai tra khac qua han chua thanh toan.
19. Vay va ng thud tai chinh ngin han/dai han
19a. Vay ngtin hgn
So cuoi nam Sd dau nam Ngan hang TMCP Dau to va Phat tri6n Viet Nam BIDV - Chi nhanh Thanh Xuan (1)
254.154.364.090 255.525.389.407
Ngan hang Cong Thuong Viet Nam - Chi nhanh Ba Dinh (ii) 318.781.033.444 259.564.981.597
Ngan hang TMCP Ngoai Thuang- Chi nhanh Hai Dmmg ("1) 73.516.687.200 61.013.207.090
Vay dai han d6n han tra 58.000.000 5.703.000.000 Ong Pham Dirc Tuan 1.000.000.000 COng 647.510.084.734 581.806.578.094
Ban thuyit minh nay la mot bo phOn hop thanh va phcii dupy d9c cling vai Sao cao tat chinh hqp nhdt 17
'c
)0.
CONG TY CO PHAN TAP DOAN IMO LANH DIN MAY VIET 6C Dia chi: Tang 5 tea nha Ocean Park, s6 1 Dao Duy Anh, phinang Phuong Mai, quan Dling Da, thanh ph6 Ha N(li BAO CAO TA1CHiNH HOP NHAT QUti' 1.2019 3 thang dau cua nam tai chinh ke't Mac ngay 31 thang 12 nam 2019 Ban thuyet minh Ban cao tai chinh hcep nhAt Quy 1.2019 (tie'p theo)
Tap doan c6 kha nAng tra &roe cac khoan vay ngan (i)
Khoan vay Ngan hang TMCP DAu to va Phat trien ViEt Nam — Chi nhanh Thanh Xuan theo hop
d6ng tin dung han mac so 01/2018/4541146/HDTD ngay 08/5/2018 voi han mirc cho vay khong
vugt qua 200.000.000.000 VND de b6 sung von Iuu clOng phuc vu hoat ding san xuat kinh doanh
vii Iii suit va thai han vay theo tang khe trac nhAn ng. S6 tien vay dugc }loan tra hang thing theo
thai gian nhan no. Khoan vay Lye dam bao bang tai san the chap cua bEn thir ba la Ong Le Xuan
Hoan ding vg la ba Nguyen Thi Binh, ling Le Firing Ming ding vg la ba Nghiem Thi Thanh Hieu.
Khoan vay Ngan hang TMCP Dau to va Phat trien Viet Nam - Chi nhanh Thanh Xuan theo hop
d6ng s6 01/ 2018/ 5628716/ HDTD ngay 22/01/2018 voi han mac vay t6i da 50.000.000.000 VND
cue b6 sung On luu clOng, bao lanh, ma L/C.
Khoan vay Ngfin hang TMCP Dau to va Phat trien Viet Nam- Chi nhanh Thanh Xuan theo hop
d6ng tin citing han mac s6 02/2018/5628716/HDTD ngay 21/6/2018 veri han mac vay t6i da la
100.000.000.000 VND a b6 sung von tau dOng, bao lAnh, ma L/C.
Khoan vay Ngan hang TMCP Cong thuang ViEt Nam — Chi nhanh Ba Dinh theo hgp dOng cho vay
theo han mire s6 120/2018-HDCVHM/NHCT124-VIETUC ngay 02/8/2018 vii han mac cho vay
khong vugt qua 450.000.000.000 VND de be, sung von luu Ong phuc vu hoat Ong san xuat kinh
doanh vii lai suit theo tang khe ark nhan ng, thai han vay khong qua 06 thang cho tang Ian giai
ngan. S6 tien vay dugc hoan tra hang thang. Khoan vay dugc dam bao bang mOt s6 tai san the chap
cua Citing ty TNHH MTV San xuat Lap rap Cling Nghe cao Kangaroo va tai san dam bao cua ben
thir 3 la bat dOng san cua cac ca nhan la Ong Nguyen Thanh Plarang.
Khoan vay Ngan hang TMCP Ngoai thuang ViEt Nam — Chi nhanh Hai Dtrcrng theo hop d6ng cho
vay theo han mirc s6 18006/NHNTHD ngay 26/1/2018 vii han mac cho vay kitting vugt qua
50.000.000.000 VND de 136 sung On luu &Ong phuc vu hoat dOng san xuat kinh doanh vii lAi suit
theo timg kite troy nhan nq, thai han vay kh6ng qua 05 thang cho tang IL giai ngan. S6 tien vay
dugc hoan tra hang thang theo thai gian nhan nq. Khoan vay dugc dam bao bang mot s6 tai san the
Chap cua Cong ty va tai san dam bao dm ben thir ba la bat dOng san cua cac ca nhan la Ong
Nguyen Van Hien, ba Trail Thi Binh, Ong Nguyen Thanh Phong, ba Pham Thi Son, Ong Le H6ng
Wong, ba Nghiem Thi Thanh Hieu va Ong Nguyen Thanh Phtrong.
Khoan vay Ngan hang TMCP Ngoai Thuang ViEt Nam- Chi nhanh Hai Duang theo help clOng s6
1g0031/NHNTHD ngay 17 thang 4 nam 2018 yeti han mac cho vay tai da 25.000.000.000 VND de
b6 sung von luu d'Ong phuc vu hoat &Ong san xuat kinh doanh.
Ban thuyit mirth nay mOt b¢ plgin kip thanh va phai clucc doe citng yeti Bac coo tai chink Op nizeit 18
CONG TY Co PHAN TAP DOAN DON LANH DIN MAY VItT UC Dia chi: TAng 5 tha nha Ocean Park, s6 I Dao Duy Anh, phtrimg Phuong Mai, (pan D6ng Da, thanh ph6 HA N6i BAO CAO TAI CHiNH HOP NHAT QUti' 1.2019 3 thang &Au cua nam tai chinh ket thuc ngay 31 thang 12 Min 2019 Ban thuyet minh Bao cao tai chinh hop nhat Quy 1.2019 (tiep theo)
Chi tiet so phat sinh ve cac khoan vay ngan han trong ky nhu sau:
Vay ngan han
ngan hang
Vay ngan han
cac t6 elide
khac
Vay ngin han
cac ca nhan
Vay dal han
den han tra
COng
SO dau nam Se tien vay phat
sinh trong ky
So tien vay dii tra
trong ky s6 cuOi ky
581.806.578.094 492.846.565.812 (428.143.059.172) 646.510.084.734
1.000.000.000 1.000.000.000
581.806.578.094 493.846.565.812 (428.143.059.172) 647.510.084.734
19b. Vay dai han 1
IP SO cuOi ky SO dAtt nam
23.193.760.000 23.193.760.000
Vay Ngan hang TMCP Dau to va Phat trien 44.600.000.000
BIDV- Chi nhanh Thanh Xuan 0)
Vay Ngan hang TMCP Ngoai thtrong Viet Nam - 2.602.630.000
Chi nhanh Hai Duang ('')
ging 47.202.630.000 23.193.760.000
Tap doan có kha nang tra duce cac khoan vay dai han.
Hqp ding vay trung han Ngan hang Dau to phat trien Viet Nam - Chi nhanh Thanh Xuan theo hqp
Bong s6 02/2018/5628716/HDTD ngay 15 thang 11 nam 2018. Vay muc dich mar r(ing nha may
san xuat tai khu cong nghiep Tan Quang, xa Tan Quang, huyen Van Lam, tinh Hung Yen.
Ban thuye't mink nay la mat ba phan hop thanh va phai dupe doc clung vat Bao ccio tai chinh hop nhdt 19
CONG TY Co PHAN TAP DOAN DIEN LANH DIEN MAY VIET 1.1C Dia chi: Tang 5 Ma nha Ocean Park, so 1 Dao Duy Anh, phial:mg Phucmg Mai, quan Deng Da, thanh phe Ha Nei BAO CAO TAI CH1NH HOP NHAT QUI? 1.2019 3 thing dau cua nam tai chinh ket thac ngay 31 thing 12 am 2019 Bin thuyet minh Bio cao tai chinh hqp nhait Quy 1.2019 (tiep theo)
Thai han cis khoan vay theo hop &sing la 60 thing ke tir ngay tier) theo ngay giai ngan dau tien. Lai suet
cho vay tha nOi, dieu chinh 3 thing mOt Ian. Lai vay den ngay 31 thing 12 nam 2018 la 9%/nam.
Tai sin the chap cho khoan vay la bAt dOng san hinh thanh trong tuang lai.
Hqp dOng vay trung han Ngan hang TMCP Ngoai thucmg Viet Nam - Chi nhanh Hai Ducmg theo
hqp dOng sO 180032/NHNTHD ngay 03 thing 11 nam 2018. Vay !five Bich dAu to may m6c, thiet
hi phvc vv hoot Ong san xuat kinh doanh cia don vi. Thai han cua khoan vay theo hqp dOng la 36
thing ke tir ngay giai ngfin von vay. Han mirc cho vay tOi da la 10.000.000.000 VND. Lai suit tha
nOi. Thai gian an han la 12 thing ke tir ngay giai ngfin dau tien.Tai san the chap cho khoan vay la
hg thong may m6c thiet bi day chuyen san xuat Bit* ser hitu cila ding ty TNHH MTV San xuat
Lap rap Cong nghe cao Kangaroo theo hqp dOng the chip sO 180031B/TCNHNTHD ngiy 17
thing 4 nam 2018.
19c. Vay guff kin chtra thank loan Tip doan khong co cac khoan vay qua han chua thanh toan.
NG AN T ANH
20. Du phong phai tra ngin han
Dv pining nq phai tra ngin han lien quan den dkr phong bao hinh hang hoi. Chi tiet phat sinh film sau:
Nam nay Nam truft 10 SO dau nam 23.813.887.149 6.638.245.095
DA Tang do trich lip 28.940.676.606 SO sir dvng (897.366.738) (10.802.713.342) SO hoan nhap (962.321.210) SO cuili lry 22.916.520.411 23.813.887.149
21. Quy khen thy& ng, phtic lqi
Tang do trich lijp tir Iyi SO dau nam nhu4n SO cuoi ky
uy khen throng 316.902.637 316.902.637 Quy ph& lqi 316.902.636 316.902.636 Ct)ng 633.805.273 633.805.273
Ban thuyet minh nay la mat ha Phan hap thimh va phai dtrgc (19c cling voi Bar) cao tai chinh hap nhdt 20
C.
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CONG TY Co PHAN TAP DOAN DON LANH DON MAY VItT 6C Dia chi: Tang 5 Oa nha Ocean Park, s6 1 Dao Duy Anh, plureng Phirong Mai, quan Dong Da, thanh ph6 Ha NOi BAO CAO TAI CHINH HOP NHAT QM? 1.2019 3 thang du cna nam tai chinh ICe't thuc ngay 31 thang 12 Mill 2019 Ban thuyet minh Bac, cao tai chinh hop nth Quy 1.2019 (tihi theo)
23b. Chi tat van gdp cat' chti sir haw
SO cuOi kY SO din nam
Cong ty Co phan Dau to Xuat nhap khau Cong nghe cao Toan Cau
Ong Nguyen Thanh Plumng Ong Le Xuan Hoan Cac c6 (long khac
175.000.000.000
41.167.600.000
34.307.900.000 449.524.500.000
175.000.000.000
41.160.000.000 34.300.000.000
449.540.000.000 Cting 700.000.000.000 700.000.000.000
23c. Co phieu
SO cuOi ky SO (Ian nam S6 luting c6 phieu ph6 thong clang ky Oat hanh 70.000.000 70.000.000 S6 luting co phieu ph6 thong da phat hanh 70.000.000 70.000.000 S6 luting c6 phieu ph6 thong &Ivy mua lai
S6 lugng co phieu ph6 thong dang Iuu hanh 70.000.000 70.000.000
Menh gia c6 phieu dang Iuu hanh: 10.000 VND.
(3 , 24. Cac khoan myc ngoai Bing can dOi ice toan
IAL Ngogi tg cdc logi
1( 56 cuOi ky SO dau nam Dollar my (USD) 8.148,12 23.518,87
VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO KET QUA HOAT DONG KINH DOANH HQP NHAT QUY 1.2019
VII.
1. Doanh thu ban hang va cung cap dich vu
la. Tang doanh thu
Nam nay Nam trink Doanh thu ban hang hOa 636.516.984.782 584.030.336.838 Doanh thu cung cap dich vu 12.000.000 C(ing 636.528.984.782 584.030.336.838
lb. Doanh thu ban hang va cung cap dich vg cho cdc ben lien quan
Tap doan khong Oat sinh giao dich ban hang va cung cap dich vu cho cac ben lien quan.
Ban thuyit.minh nay la mot b0 phdn hpep thanh vd phai &roc dpc cung vdi Bcio cao tai chinh hop nil&
23
CO t
CONG TY CO PHAN TAP DOAN MO LANH DIEN MAY VI:OT UC Dia chi: Tang 5 Ma nha Ocean Park, so 1 Dao Duy Anh, pluton Phuang Mai, quart D6ng Da, thanh ph6 Ha N6i BAO CAO TAI CHINE! HOP NHAT QUi' 1.2019 3 thdng dAu cua nam tai chinh k6t thuc ngay 31 thang 12 nam 2019 Ban thuyet minh Bao can tai chinh hcrp nhit Quy 1.2019 (tiep theo)
Cac khan giam trir doanh thu Nam nay Nam try&
Chit khau thuang mai 45.783.483.089 29.751.046.162 Hang ban bi tra Iai 14.669.548.128 3.070.496.768
COng 60.453.031.217 32.821.542.930
Gia von hang ban Nam nay Nam truck
Gia von dm hang hoa da ban 363.176.686.102 364.990.796.369 Fria von cua thanh pham old ban gong 363.176.686.102 364.990.796.369
Doanh thu hoat ding tai chinh Nam nay Nam Irv&
Lai tin giri kh6ng ks, han 2.044.948 6.927.235 Lai chenh lech ty gia Oat sinh 510.208.147 81.949.751 ging 512.253.095 88.876.986
5. Chi phi al chinh Nam nay Nam &vac
Chi phi Iai vay 8.898.360.048 7.892.736.556 Chit khau thanh toan cho nguOi mua 588.884.248 Lo chenh lech ty gia phat sinh 170.712.352 1.124.637.608 C(ing 9.657.956.648 9.017.374.164
6. Chi phi ban hang
Nam nay Nam trink Chi phi cho nhan vien 60.628.873.454 49.046.068.585 Chi phi bao hanh 3.100.211.906 2.215.900.495 Chi phi Chit khau, khuyen mai 33.797.068.763 46.320.836.143 Chi phi van chuyen 12.336.588.104 11.333.547.199 Chi phi quang cao 17.399.381.584 18.841.225.911 Chi phi cong tac 1.109.112.734 2.007.461.286 Chi phi Bich vu mua ngoai 12.074.741.979 11.941.194.970 Chi phi khac 10.690.580.799 4.524.269.993 COng 152.185.124.955 146.839.913.538
2.
3.
4.
Ban thuyit minh nay a mot by phan hpp thank va phcii dux doc cimgvai Bap cao tai chinh hcfp nhcit 24
CONG TY Co PHAN TAP DOAN DON LANH DIN MAY VIET UC Dia chi: Tang 5 tea nha Ocean Park, s6 1 Dao Duy Anh, phutmg Phutmg Mai, quOn Dfing Da, thanh pht, Ha NOi BAO CAO TAI CHNH HQP NHAT QUY 1.2019 3 thang dau cisa nam tai chinh ket di& ngay 31 thang 12 nam 2019 Ban thuyet minh Brio ciao tai chinh hqp nhat Q10 1.2019 Op theo)
7. Chi phi quan ly doanh nghiep Nam nay Nam truirc
Chi phi cho nhan vien 15.423.271.359 10.836.086.399 Chi phi van chuyen 692.936.987 741.151.321 Chi phi du phong 626.467.619 Chi phi ding cu dung cu quan ly ,khau hao tai san ca dinh, 1.341.667.704 1.273.991.917 Chi phi bao hiem 179.656.486 419.155.279 CEng tic phi 625.812.215 1.149.121.354 Chi phi (Lich vu mua ngoai 3.873.068.499 4.302.982.994 Chi phi bang tien khic 7.549.791.300 7.124.912.804 ging 30.312.672.169 25.847.402.068
8. Thu nh(ip khfic Nam nay Nam truirc
Tien phat do vi pham hqp ding 9.955.000 Cu& phan chia dich vu 1900 59.507.665 50.281.735
\ Tien chi& khau 258.076.803 199.000.000 TY o Thu nhap khic 685.752.930 120.520.891
DOAN Eft MAY *
ging 1.003.337.398 379.757.626
)C 9. Chi phi khfic
Ld thanh ly, nhuqng ban tai san co dinh, bat dung san dau to Thus bi phat, bi truy thu Cac khoin chi phi khac Cijng
10. Chi phi thue thu nhap doanh nghiep hoar' Iai
Nam nay Nam tnrac
74.379.678
33.174.506 435.832.003 10.552.383 4.673.269 43.726.889 514.884.950
NAm nay Nam truac Chi phi thus thu nhap doanh nghiep hoan lai phat sinh tit cac khoin chenh Lech tam thei phai chiu thud
55.115.314
ihi phi thug thu nhap doanh nghiep hoan lai phat 710.555.167 sinh tir viec hoan nhap tai san thue thu nhap hoan Iai
Thu nhap thud thu nhap doanh nghiep hoan Iai phat sinh tit cac khoan chenh tech tam thai duqc (203.399.303) khau tra Thu nhap thug thu nhap doanh nghiep hoan Iai pliat sinh tir viec hoan nhap thue thu nhap hoan lai 96.860.002 phai tra COng 659.131.180
Ban thuyjr minh nay la n51 by phdn hop thimh va piled &rpe rinc cling voi Ban car, tai chinh hap nhcit
25
CONG TY Co PHAN TAP DOAN DIEN LANH DIEN MAY VIET UC Dja chi: Tang 5 Oa nha Ocean Park, so 1 Dao Duy Anh, phtrOng Phuong Mai, quan DOng Da, thanh ph6 Ha NOl BAO CAO TAI CHINH HOP NHAT DUN? 1.2019 3 thang dau cua tam tat chinh ket thfic ngay 31 thang 12 nArn 2019 Ban thuyet minh Ban can tai chinh hop nhgt Qu, 1.2019 (tiep theo)
11. Lai tren a phieu
1 Ia. Lai co. bein/suy giant tren co phieu Nam nay Nam truirc
Loi nhuan ke toan sau thue thu nhap doanh nghiep 17.688.663.456 2.305.782.598 Lcsi nhuan tinh raj co ban tren co phieu 17.688.663.456 2.305.782.598 SO Itrorrig binh quail gia quyen cua co phieu ph6 thong dang Iuu hanh trong nam/14 70.000.000 70.000.000
Lii ca ban tren co phieu 253 33
V
'0A /
VI
‘t•
11b. Thong tin kheic Khong co cac giao djch co phieu phi') thong hoac ra tir ngay ket thuc nam tai chinh den ngay cong
12. Chi phi sin mutt kinh doanh theo yeu to
Chi phi nhan ding Chi phi khau hao tai san c6 djnh Chi phi djch vu mua ngoai Chi phi khac COng
giao djch co phieu ph6 thong tiem rang nit() xiiy b6 Bao cao tai chinh hqp nhat nay.
Nim nay Nam truirc 76.052.144.813 2.390.233.336
15.947.810.478 88.107.608.497
59.882.154.984 1.883.400.873
16.244.177.964 16.308.756.899
182.497.797.124 172.687.315.606
Ban thut minh nay la mot bo Phan hap thanh yet phdi dupc doc ding vat Bao ccio tai chinh hap nhch
26
r
CONG TY Co PHAN TAP DOAN DIE_ N LANH DIEN MAY VIET UC Dia chi: Tang 5 Oa nha Ocean Park, s6 1 Dao Duy Anh, phuang Phuong Mai, quan Dang Da, thanh ph6 Ha NOi BAO CAO TAI CHINH HOP NHAT QI.Nr 1.2019 3 thong dau cua nam tai chinh kat thuc ngay 31 thong 12 nam 2019 Ban thuyit minh Ban can tai chinh Myp nhAt Quj, 1.2019 (tiap theo)
VII. NHVNG THONG TIN KHAC
1. Giao dich va silo du voi cac ben lien quan
Cac ben lien quan vai Tap doan la cac thanh vien pan 1j, chit chat, cac ca nhan c6 lien quan vii cac thanh vien quan 1j, chit chat.
Gino dick va .4 du cdc thatch vien wain 1.0 chii chat vii cdc cd dhoti cd lien quan veri cdc thanh vien queinif, cha chat Cac thinh vien quan 1j, chit chat gam: cac thanh vien Hai clang quail tri va cac thanh vien Ban dieu hanh (Ban Tang Giam dOc, Giam dac tai chinh, Ice toan twang). Cac ca nhin c6 lien quan voi cac thanh vien quail 15, chu chOt la cac thinh vien mat thiet trong gia dinh cac thinh vien quail 1j, chti chat.
Giao dichthi cdc thanh vien quan 133 chic chat va cac ca nhan c6 lien quan voi cac thimh vien quan chat
Cac giao dich khac v6i cac thanh vien quail 1j, chit chat va cac ca nhan c6 lien quan vai cac thanh vien quail ljr chi chat nhu sau:
Nam nay Nam truirc SO tien vay phat sinh trong nam 3.200.000.000 SO tien tra gOc vay trong Warn 98.188.300.000 Si tien tam img Oat sinh trong nam 13.689.344.219 923.909.411 SO tien hoin irng phat sinh trong nam 13.346.282.220 835.914.261
Cling no voi car thanh vien quern ly chic chat va cac ca nhcin c6 lien quan voi cac thanh vien quan lf/ chic chat Cong nq vai cac thanh vien quan 1j, chit chat va cac ca nhan c6 lien quan vai cac thanh vien quan 1j, chit chat ducc trinh bay tai cac thuyet minh so V.19.
Thu nhap cua cac thank vien quan 13, dui chat
Nam nay Nam trtrov Tien Wang 2.794.249.576 1.583.160.198 Tien thuang
Ceng 2.794.249.576 1.583.160.198 2. Thong tin ye be phi.in
Bao cao be phan chinh yeu la theo khu vuc dia 1j, Oa tren cc, cAu to chat thong Bao cao tai chinh nal 1)0 cua Cong ty.
2a. Thong tin ve khu var diet ly Float (tang cua Cong ty duqc phan 136 chit yeu khu vuc mien BAc, khu vuc mien Nam. Th6ng tin ve 141 qua kinh doanh, tai sin co dinh va cac tai sin dai han khac phi Ian khong bang tien cua be phan theo khu vuc dia ly clua trail vi tri cua nhu sau:
va (pan IS, nei be va he
vuc mien Trung va khu
va gia tri cac khoin chi khach hang cua Cong ty
Ban rhuye'r minh nay la mgt 6(3 phan hpp thanh va phai dupe doc cungvai Bko cko tai chinh hop nheit 27
Ntim nay Doanh thu thuan ye ban hang va cung cap dich vp ra ben ngoai Doanh thu thuan ye ban hang va cung cap dich va gift cac be phan Tong doanh thu thudn vO Mn hang va cung cap dich vu
Ket qua kinh doanh theo be phan Cac chi phi khong phan be theo be phan Lei nhuan tir hoat clang kinh doanh Doanh thu hoat Ong tai chinh
Chi phi tai chinh
Chi phi ban hang -.
Chi phi quail 1St
Thu nhap khac
Chi phi khac
Chi phi thue thu nhap doanh nghiep hien hanh Chi phi thue thu nhap doanh nghiep hoan lai LO nhuen sau thul thu nhep doanh nghiep
3
D.
CIAO TY CO PHAN TAP DOAN DON LANK DON MAY VI@T UC Dia chi: Tang 5 tea nha Ocean Park, se 1 Dao Duy Anh, phueng Phucmg Mai, quan Deng Da, thanh pho Ha Nei BAO CAO TAI CHINH HOP NHAT QUY 1.2019 3 thang d'Au cua nam tai chinh ket thtic ngdy 31 thang 12 nam 2019 Ban thuyet minh Ban cao tai chinh him nhet Quy 1.2019 (tiep theo)
Khu ykrc mien Khu mien Bic Trung
Khu nrc mien Cac khoin Mai Nam trir Ceing
292.369.299.657 68.796.799.277 205.476.255.347 576.075.953.565
264.555.790.292 675.402.545 (255.797.593.553)
556.925.089.949 68.796.799.277 206.151.657.892 (255.797.593.553) 576.075.953.565
107.149.218.008 26.521.659.286 77.132.416.163 (2.095.974.006) 212.899.267.463
107.149.218.008 26.521.659.286 77.132.416.163 (2.095.974.006) 212.899.267.463
511.147.534 1.105.561 512.253.095
(9.572.955.382) (223.518.729) (2.280.311.086) 2.418.828.549 (9.657.956.648)
(78.973.809.785) (17.033.518.651) (60.270.734.341) 4.092.937.822 (152.185.124.955)
(21.796.161.243) (1.597.271.324) (7.846.747.355) 927.507.753 (30.312.672.169)
7.241.509.561 1.357.401 42.344.560 (6.281.874.124) 1.003.337.398
(43.501.416) (225.473) (43.726.889)
(903.089.455) (1.609.099.614) (1.355.393.590) (3.867.582.659)
(659.131.180) (659.131.180)
3.612.357.822 6.060.488.457 5.421.574.351 2.594.242.826 17.688.663.456
7.205.001.582 236.965.896 1.169.719.123 8.611.686.601
TO'ng chi phi thi phtit sinh de mua tai san có djnh vd cdc tai
san dal hgn khdc
Tong chi phi
Ban thuyet minh nay kJ mot 60 plain hop ihanh VII phai chew duc cling wit Bcio ccio tai chinh hyp nhcit
28
CONG TY CO PHAN TAP DOAN DIEN LANH DIEN MAY VItT UC Dia chi: TAng 5 tha nha Ocean Park, si I Dao Duy Anh, phutcng Phucmg Mai, quAn Ding Da, thanh phi HA Niji BAO CAO TAI CHINH HOP NHAT QUY 1.2019 3 thang dAu cira nam tai chinh kAt Mix ngay 31 thang 12 nam 2019 Ban thuyet minh 13go cao tai chinh hqp nhat Quy 1.2019 Op theo)
Khu vuc mien Khu vqc mien Khu vqc mien Cac khoin loci Bic Trung Nam trir
ajng
khau hao va phan bo chi phi tra trudc dal han
Nam trutt Doanh thu thuAn ye ban hang va cung cap dich vy Ton doanh thu thuan ve ban hang va cung cap dich vu
KAt qua kinh doanh theo 1)0 phAn Cac chi phi khong phan biz) theo b() phAn Lqi nhuAn tir hoat dOng kinh doanh Doanh thu hot dOng tai chinh
Chi phi tai chinh
Thu nhAp khac
Chi phi.khdc
Chi phi thud thu nhap doanh nghiAp hiAn hanh Chi phi thud thu nhap doanh nghiAp IMan lai
Ldi nhuen sau thud thu nh2p doanh nghiep
566.006.745.889 48.230.613.470 133.028.817.281 (196.057.382.732)
566.006.745.889 48.230.613.470 133.028.817.281 (196.057.382.732)
118.604.679.525 17.334.168.287 51.207.152.325 (928.002.598)
551.208.793.908
551.208.793.908
186.217.997.539
(172.687.315.606)
13.530.681.933
88.876.986
(9.017.374.164)
379.757.626
(514.884.950)
(2.161.274.833)
2.305.782.598
Tong chi phi khan hao va plain ba chi phi 4.252.495.522 160.104.337 563.205.894 4.975.805.753 tra trtrdc dai him
Ban thuye't minh nay a mot b(i phdn hop thanh va phai dttqc dqc cung vdi Bcio ccio tat chinh hop nhdt 29
Khu vuc mien Bic
SO cutii nam Tai sin truc tiep cua b¢ phan Tai san- phan b6 cho be phan Cic tai ,san khong phan be theo be' phan Tong tai san
1.648.030.683.620
CONG TY CO PHAN TAP DOAN DON LANH DON MAY VItT UC Dia chi: Tang 5 tea nha Ocean Park, se 1 Dao Duy Anh, phuang Phuong Mai, quan Deng Da, thanh phe HA Nei BAO CAO TAI CHiNH HOP NHAT QUi, 1.2019 3 thing dau cud nam tai chinh lc& thtic ngay 31 thing 12 [Am 2019 Bin thuyet minh Bio cio tai chinh hvp nhit Quy 1.2019 (tiep theo)
Tai san va nq phai tra cua ba phan theo khu Arc dialY clua tren vi tri cua khach hang dm Cong ty nhtr sau:
Na phai tra trtrc 839.749.253.974 tiep cua b¢ phdn
Khu vyc mien Trung
Khu vtrc mien Nam
Cac khoin loaf trir Cong
102.000.694.085 320.472.435.551 570.182.436.794 1.500.321.376.462
206.802.761.518
72.500.182.680 294.207.321.338 360.606.214.161
1.707.124.137.980
945.914.940.294
84.774.064.771 311.654.505.296 515.529.778.956
945.914.940.294
1.670.255.481.964
61.334.041.823 290.814.156.977
1.670.255.481.964
335.159.313.497 856.738.139.277
So dAu pain Tai sin truc tiep
1.789.356.690.853 cua bid phan Tai sin phan 1;16 cho bid phan Cac tai .sin khong phan be theo phan
Tjng tai san
Na phai tra truc tiep cua bq phan Ng phai tra phan b6 cho be phan Na phii tra khong phan bo theo be phan TOng nq pluii trd
939.813.650.437
C PH.
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V
Ng phai tra phan b6 cho by phan
BanthuybminhnhykiimOtbOpkinh9pthanhvaphdidwvcdoccimgvalBeioccioidichipdthqpnhdl 30
Phqm Thi Thanh Ha Mai Thi Sen
Lap, ngay 25 thang 4 nam 2019
Ngtriri 14p bleu Ke than trtrerng 013601
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, CoNG TY Co PHA TAP_ DO LANH
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Nguyen Linh Phyng
CONG TY CO PHAN TAP DOAN DON LANH DON MAY VIeT tiC Dia chi: Tang 5 toa nha Ocean Park, s6 1 Dao Duy Anh, phutmg Phirong Mai, quan D6ng Da, thanh phi HA NOi BAO CAO TAI CHINH HOP NHAT Ql.1):7 1.2019 3 thang (tau cua nam tai chinh ke't thnc ngay 31 thang 12 nam 2019 Ban thuyet minh Bao cao tai chinh Iwp nhAt Quj, 1.2019 (nap theo)
Khu vpc mien Khu vat mien Khu vire mien Cac khoin loci Bic Trung Nam trir
COng
Na phai. tra kh6ng phan 66 theo b6 phan
To'ng ng pluii tra 856.738.139.277
2b. Thong tin vd linh vire kink donnh Float dong cua Cong ty chi nam trong mot link vtrc kinh doanh la san xuat, phan phoi san pham dign to dan dung.
3. Sy loin phut sinh sau ngay ket thtic ky ke town
Khong có sir loon trong yo'u nao phut sinh sau ngay k6t thacky ke town yeti cat' phai di'&1 chinh so lieu hoac ding bo tren Bao cao tai chinh him nhat 03 thang dau nam.
Ban lhuy4t minh nay la mOt 60 phOn hap thimh va phai clupc dpc cling yeti Bcio cap la; chinh kip nhdt 31
