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, CONG TY CO PHAN TAP flOAN THEP TIEN LEN ,~ . ~! MST: 3 6 0 0 5 1 2 8 3 0 !, ----------//---------- ,~ ~, ,- -, ,~ ~, ,- ~, ,~ -, ,~ -, ,~ ~, ,- ~, ,- ~, ,- -, ,~ -, ,~ ~, ,- ~, ,- -I BAo cAo TAl CHINH HOP NHAT I- .-, ,i Quy 1 Dam 2016 i~ ~, ,~ -, ,~ -, ,- ~, ,~ ~, ,- -, ,~ ~, ,- ~, ,- ~, ,- ~, ,- -, ,~ ~, ,~ ~, ,~ ~, ,~ ~, ,~ ~, ,~ ~, ,- -, ,~ -~ -! G4A Khu ph6 4, Phireng Tan Hi~p, Thimh ph6 Bien Hoa, Tinh DAngNai !~~I~_~ ---------------------------------------------_~
CONG TY copliAN T~P BoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bi~n Hoa, Tinh D6ng Nai
N(HDUNG
BAo cAo TAl CHiNH HQP NIIAT QuY 112016
Trang
Bao cao cua Ban Tfing Girun d6c
Bang can d6i k~ tomhopnhdt
Bao cao kSt qua hoat d<lngkinh doanh hop nhdt
Bao cao luu chuyen ti~n t~ hop nhdt
Thuyet minh bao caotai chinh hop nhAt
Giai trinh chenh l~ch s6 li~u tren bao cao kSt qua hoat dQng kinh doanh hop nhAtquy 1 nam 2016va cling Icy nam tnroc
02-03
04-05
06
07-08
09-31
32-33
- 1 -
CONG TY CO PHAN T!P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh phb Bien Hoa, Tinh D6ng Nai
Rio cao tai chinh hop nhat
Cho ky ke toan ill 0110112016 den3110312016
, ,., a I , ..BAO CAO CUA BAN TONG GIAM DOC
IBan T6ng Giam d6c Congty C6 phdn Tap doan Thep Tien Len (sau day goi t~t IA"Congty") trinh bay Bao cao cua
minh va Bao cao tai chinh hop nhAt cua Congty cho nam tai chinh ket tpuc ngay 31 thang 03 nam 2016.
CONGTY
Cong ty C6 phAn np doan Thep Tien Len duoc chuyen d6iill Cong TNHH Tien Len co chirngnhdn dang ky kinhdoanh s6 4702000255 cApngay 22 thang 11 nam 2001 thanhcong ty c6 phAn;hoat dQng theo Giayclnrng nhandang kydoanh nghiep congty cb phAn s6 3600512830 dangkY Ian dAu ngay 18 thang 08 nam 2009, dangky thay d6i Ian thir 8
ngay17 thang02 nam2016 do So K€hoach vaDAunr Tinh D6ng Nai cAp.
Tf\1 so cuaCong ty t~i: G4A, Khu ph6 4, PhuOng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
HOI DONG QuAN TRI, BAN TONG GIAM DOC vA BAN KIEM SOAT
Cac thanh vien clla HQi d6ng Quan tri trong nam va t~i ngay I~p bao car nay bao g6m:
ang Nguy8nM~ Ha CM tich
ang NguySn Van Quang . Uy vien
Ba Ph~ ThiH6ng Uy vien
ang NguySn Van Hung Uy vien
ang Ph~ Cong Thin Uy vien
Cac thanh vien clla Ban Tbng Giam d6c dil di€u hanh Congty trong nam va t~i ngay I~p bao cao nay bao g6m:
Ba Ph~ Thi H6ng T6ng Giam d6c
ang Nguy8n Van Quang
ang Duang Quang Binh
Ba Dao Thi Kim Loan
Ph6 Tbng Giam d6c
~ . kPh6 Tong Glam doc
, IKe toan tru6'ng
Cac thanh vien clla Ban Ki€m soat bao g6m:
Ba Truang Thi Thu Hi€n
Ba Le Thi H6ng Li8u
Ba Cao Thi Hoai Thu
Tru6'ng ban
Thanh vien
Thanh vien
CONG BO TRAcH NHltM CUA BAN TONG GIAM DOC DOl ynBAo cAo TAl CHiNH HQP NHAT
Ban Tbng Giam d6c Congty chiu trach nhi~m v€ vi~c I~p Bao cao tai chinh hqp nhAt phanaM trung th\l'c, hqp Iy tinhhinh ho~t dQng, k€t qua ho~t dQng kinh doanh va tinhhinh lUll chuy€n ti€n t~ clla Congty trong nam. Trong qua trinh
I~p Bao cao tai chinh hqp nhAt, Ban Tbng Giam d6c Congty cam k€t d!l tuan tM cac yeu du sau:
- Xay d\l'llg va duy tri ki€m soat nQi bQ rna Ban Tbng Giam d6c v~ Ban qulin tri Congty xac djnh la can thi€t d€
dam bao cho vi~c l~p va trinh bay Bao cao tai chinh hqp nhAt kfong con sai s6t trQng y€u do gian l~ ho~c do
nhAm lfu1;
L\I'a chQn cac chinh sach k€ toan thich hqp va ap dl,lllgcac chinh SIkh nay mQt cach nhAt quan;
Dua ra cac danh gia va d\l' doan hqp ly va th~ trQng;
-2-
CONG TY CO PHAN T~ BoAN THEP TIEN LEN
G4A, Khu ph5 4, Phuong Tan Hi~p,Thanh ph5 Bien Hoa, Tinh Dbng Nai
Bao cao tai chinh hop nhat
Choky k~ toantil 0110112016 d~n31103/2016
Neu ro cac chuan muc k~ toan duoc ap dung co duoc tuan thu hay khong, co nhtrng ap dung sai lech trong y~ud~nmire cAnphai cong b5 va giai thich trong Bao cao tai chinh hop nhat hay khong;
L~pva trinh bay cac Bao cao tai chinh hop nhat tren co s6 tuan thu cac Chuan rmrck6 toan, Ch6dQk6 toan doanhnghiep Vi~t Nam va cac quy dinh hi~nhanh e6 lien quan d~n viec l~p va trlnh bay Bao cao tai chinh hopnhat;
L~p cac Bao cao tai chinh hop nhat dua trenCCJ s6 hoat dQngkinh doanh lientvc, trir truOng hqp khong th€ chor&ngCong ty se ti~p tvc ho;;ttdQngkinh doanh.
Ban T5ng Giam d5e Cong ty dam bao r&ngcac s5 k~toan duqc luu gift d€ phan anh tinh hinh tciichinh clla Cong ty, v6imuc d() trung th\fc, hqp ly t;;tibat cu thai di€m nao va dam bao r&ngBao cao tai chinh hqp nhdt tuan thll cac quy djnhhi~n hanh clla Nha nuoc. Dbng thai c6 trach nhi~m trong vi~c bao dam an toan tai san clla Cong ty va th\fc hi~n cacbi~npMp thfch hqp d€ nglm ch1;1n,pMt hi~n cac hanh vi gian l~ va cac vi ph~ khac.
Ban T5ng Giam d5c Cong ty cam k~t r&ngBao cao tai chinh hqp nh~t da phananh trung th\fCva hqp ly tinh hinh taichinh ella Cong ty t;;tithai di€m ngay 31 tMng 03 nam 2016,k~t qua ho;;ttdQngkinh doanh va tinh hinh luu chuy€nti€nt~ cho ky k6 toan k~t thUc cUngngay, phUhqp voi ChuAnm\fc, Ch~ dQk~ toan doanh nghi~p Vi~t Nam theo dUngthongtu200/20 14/TTIBTC ngay22112/2014clla BQtai chinh va tuan thll cac quy djnh hi~nhanh c6lien quan d~n vi~cl~pva trinh bay Bao cao tai chinh hqp nhAt.
Cam k@tkhac
Ban T5ng Giam d5c cam k~t r&ngCong ty khong vi ph~ nghIaV\l cong b5 thong tin theo quy djnh t;;tiThOngtu s5155/20 15ITT-BTC ngay 06 thang 10 nam 2015 clla BQHi chinh hu&ngdfutv€ vi~c cong b5 thong tin tren thi truOngchUngkhoan.
D6ng Nai, ngay14 thimg 04 niim 2016
- 3-
CONG TV CO pBA.N T~ DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'I'an Hiep, Bao do tat chinh hQ'pnhAt
Thanh Eh6 Bien Hoa, Tinh D6ng Nai Cho ki k~ toantil 01101/2016 d~n 31/03/2016
BANG CAN DOl KE ToAN HQP NHATT\li ngay 31 thang 03 nam 2016
MilTAl SAN
Thuy@t 31103/2016 0110112016
sa minh VND VND
100 A. TAl SAN NGAN H~ 1,276,557,411,246 1,209,757,585,406
120 II. DAu to' tai chinh ngin han 4 14,385,282,865 17,227,027,465
121 1. Chung khoan kinh doanh 21,739,695,396 23,903,937,316
122 2. Du phong giam gia chirng khoan kinh doanh (7,354,412,531) (6,676,909,851 )
III. Cac khoan phai thu ngin han:;
130 333,493,600,201 314,068,237,901 ?131 1. Phai thu ngan han cua khach hang 5 216,172,964,605 266,125,982,601
/I
132 2. Tra truce cho ngiroi ban ngan han 86,646,704,195 20,359,712,121 (
135 5. Phai thu v8 cho yay ngan han 10,620,000,000 t1136 6. Phai thu ngan han khac 6 30,898,034,734 18,286,646,512 "'-137 7. Du phong phai thu ngtfu han kho doi (224,103,333) (1,324,103,333 ) '1~140 IV. Hang tan kho 7 789,672,496,938 765,445,675,002
141 1. Hang t6nkho 860,468,000,480 860,931,279,342
149 2. Du phong giam gia hang t6n kho (70,795,503,542) (95,485,604,340)
150 V. Tat san ngin han khac 12,285,558,611 14,548,797,265
151 1. Chi phi trll tnroc ngtfu han 11 4,205,601,224 941,399,313
60 Ti~n va nrong duong ti~n dAuky 98,467,847,773 212,447,953,164
61 Anh htrong ella thay d6itY gia h6i doai quy d6i ngoai t~
70 Ti~n va nrong duong ti~n cu6iky 3 126,720,472,631 114,509,356,578
A hlIGmLoa.. e toan tnrong
D~ Thj Kim Dung
Nguoi l~p
D6ngNai, ngay14thang 04 ndm 2016
-8-
CONG TY CO PHAN T~ f)oANTHEP TIEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinhhop nhllt
Cho kY k€ toan ill 0110112016 den31103/2016
BANTHUYET MINH BAo cAo TAl CHiNH HQP NHATTil 0110112016 d~n31103/2016
1 . THONG TIN CHUNG
1.1 Hinh thfrc sO'hfru v6n
Cong ty ce philo T~p doan TMp Ti€n Lendiroc chuyen d6iillCong TNHH Ti€n Len co clnmg nhan dangky kinhdoanh s6 4702000255 cap ngay 22 thang 11 nam 2001thanhcong ty cd philo; hoat dQng theo Gidy clnrng nhandang ky doanh nghiep congty c6 philo s6 3600512830 dang ky lilo dAu ngay 18 thang 08 nam 2009, dangky thayd6i IAnthu 8 ngay 17 thang 02 nam 2016 do Sa K€ hoach va DAutu Tinh D6ng Nai cAp.
Tru sa chinh cua Congty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
V5n di~u I~ cua Congty theo dangky la 846.455.640.000 d6ng, nrong duong 84,645,564 c6 philo, menh gia mot
cd philo la 10,000 d6ng.
C6 phieu cua Congty chinh tlnrc dang ky giao dich t~i Sa Giao dich ChUng khoan Thanh ph6 H6 Chi Minhillngay16 tMng 03 nam 2010 v6i rna giao dich la TLH.
ThOng tin v~ cac cong ty con, cong ty lien k€t cua Cong ty xem chi ti€t t~i Thuy€t minh s5 4c.
Ho~t dQng kinh doanh Clla Congty g6m:
1.2 Nganh ngh@ kinh doanh
- San xudt sAt, tMp, gang. Chi ti€t: San xuAt sAt, tMp (khong san xUdt t~itrv sa);- Ban buon kim lo~i va qu~g kim lo~i. Chi ti€t: Ban buon sAt,thep, nhom, d6ng nguyen li~u;
- Ban Ie d6 ngu kim, scm, kinh va thi€t bi lApd~t khac trong xay d\lllg trong cac cira hang chuyen doanh;
- Ban buon may m6c, thi€t bi va ph\l timg may nong nghi~p;
- D~i Iy, moi gi6i, dAu gia. Chi ti€t: D~i Iy, moi gi6i thucmg m~i (trir moi gi6i bAt dQng san);
- B6c x€p hang bOa;
- Xay d\lllg nha cac lo~i;
- Xay d\lllg cac cong trinh cong ich;
- Chudn bi m~t b~ng;
- Hoan thi~n cong trinh xay d\lllg;
- LAp d~t M th6ng cap, thoat nu6c, 10suai va di~u bOa khong khi;
- LAp d~t M th6ng xay d\lllg khac;
- Cho thue xe dQng co;
- Ban buon 0 to va xe co dQng co khac;
- Ban Ie 0 to con (lo~i 12 ch6traxu6ng);
- Kinh doanh bdt dQng san, quy~n sir d\lng dAtthuQc cMsa hfru, cM sir d\lDg ho~c di thue;
- Nha hang va cac dich V\lan u6ng ph\lc V\lluu dQng (khong kinh doanh t~itrv sa);
- Ban Ie kMc trong cac cira hang kinh doanh tdng hqp: Kinh doanh trung tam thucmg m~i;
- Kho bai va luu gift hang hoa;
- Tr6ng rimg va cham soc rUng;
- Cua, xe, bao g6 va bao quan g6 (khong ho~t dQng t~itrv sa);
- Ho~t dQng ki€n trUc vatu vdn ky thu~t co lien quan. Chi ti€t:tu vAn, thi€t k€ k€t cAu cong trinh xay d\ll1g dan d\lDg,cong nghi~p;
- Ban buon v~t li~u, thi€t bi lip d~t khac trong xay d\l11g.Chi ti€t: ban buon v~t li~u xay d\ll1g, g6 cay va g6ch€ bien(khong chua hang t~itrv sa);
-9-
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh £>6ng Nai
Bao cao taichinh hQ'PnhAt
Cho Icy k~ tom ill 01101120 16 d~n31103/2016
Heat dQng kinh doanh cua Congty g6m (tiep theo):
- Lap d~tM thong di~n;
- V~n tai hang h6a bang duong bQ;
- Xay dung cong trinh duong sitt va duong bo;
- Xay dung congtrinh ky thu~t va dan dung khac;- Gia cong co khi, xu ly va trang phu kim loai. Chi ti~t: gia cong co khi, (trir xi rna - khong gia cong taitru sa);
- San xudt may nong nghiep va lam nghiep. Chi ti~t: san xudt may nong nghiep (khong san xuat taitru sa);
- Ban phurung va cacbQphan phu tro cua 0to vaxe c6 dQngco khac;
- Dich V\lluu trU ngitn ngay (khong kinh doanh t?itr\l sa);
- HOiiltdQng cua cac cong vien vui chO'i va cong vien theo cM d~. Chi ti~t: kinh doanh khu du lich sinh thai (khong
kinh doanh tiilitr\l sa);
- Ho~t dQng dich V\lh6 trQ'trl,l'cti~p cho v~ titi dUOngthuy;
- Khai thac g6 (g6 rUng tr6ng).
2 . CHE DQ vA CHiNH SACHKE TOAN Ap DVNG T~I CONG TY
2.1 Ky k~ toan, doonvi ti~n t~ sfr dyng trong k~ toan
Ky k~ tom nrun cua Congty bitt dau til ngay 01101 va k~t thuc vao ngay31112 hang nrun.
£>0'0vi ti~n t~ su d\IDgtrong ghi chep k~ toan la d6ng Vi~t Nam (VND).
2.2 ChuAn IDlfC va Ch~ dQ k~ toan ap dyng
Cong ty ap d\IDg Ch~ dQK~ tom doanh nghi~p ban hanh theo Thongill 200/2014/TT-BTC ngay 22/12/2014 cua
BQ Hi chinh.
Tuyen b6 vi vi¢c twin thit Chudnm1!C ki toiln va chi tJ9M toan
Cong ty d11ap d\IDg cac Chufutm\lC k~ tom Vi~t Nam va cac van ban hu6ng dfut ChuAnm\lC do Nha nu6c dl1banhanh. Cac bao cao tai chinh duQ'c l~p va trinh bay theo dUng mQi quy djnh cua tUng chuAnm\lc, thong tu hu6ng dfrn
th\lc hi~n chufutm\lC va Ch~ dQ k~ tom hi~n hanh dang ap d\IDg.
Hinh th~cM toan apd,(mg
Cong ty ap d\IDghinh thUc k~ toan tren may vi tinh.
2.3 Cong cy tai chfnh
Ghi nMn ban tJau
Hi san tai chinh
Hi san tai chinh cua Congty bao g6m ti~n va cac khofin tUO'llgdUO'llgti~n, cac khoan phai thu khach hang va phai
thu khac, cac khoan cho vay, cac khoim dauill ngitn h~ va dai h~. T~i thai diem ghi nh~n ban dau, tfii san taichinh duQ'c xac djnh theo gia mua/chi phi phat hanh cQng cac chi phi phat sinh khac lien quan trl,l'cti~p d~nvi~cmua, phat hanh tai san tai chinh d6.
-10-
CONG TY coPHAN T~ DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh B6ng Nai
Bao cao tal chinh hllP nhit
Cho ky k~ toan ill 0110112016d~n 31103/2016
No phai tra tai ehinh
No phai tra tai ehinh cua Cong ty bao g6m cac khoan yay, cac khoan phai tra nguoi ban va phai tra khac, chi phiphai tra. Taithai diem ghinhanl§n dftu, cac khoan no phai traUti ehinh duoc xac dinhthea gia phat hanh cong cacchi phi phatsinh lien quantrue ti~p d~nviec phat hanh no phai tra taiehinh do,
Gid tri sau ghi nhdn ban ddu
Hien tai chua co cac quy dinh v€ danh gia lai cong cu tai ehinh sau ghi nhan ban dftu.
2.4 Ti@nva cac khoantirong dO'O'Dgti@n
Ti€n va cac khoan nrong duong ti€n bao g6m ti€n m~t t~i quy, ti€n gui ngan hang, cae khoan dftu tu ngin h~n e6thai gian dao h~n khong qua03 tMng, c6 tinh thanh khoan eao, c6 kha nang chuyen d6i de dang thanh cac luqng
ti€n xae djnh va khong e6 nhi€u nii ro trong chuyen d6i thanh ti€n.
2.5 Cac khoan dAu to' tai chinh
ChUng khoan kinh doanh rna trong d6 Cong ty nim gift vi m\lc dieh kinh doanh duqc ghi s6 k~ toan thea gia g6e,
bao g6m: Gia mua eQng (+) cae chi phi mua (n~u e6) nhu chi phi moi giui, giao dieh, eung dp thOng tin, thu~, 1~phi va phi ngan hang. Gia g6c eua chUng khoan kinh doanh duqc xac dinh thea gia tri hqp Iy ella cae khoan thanh
toan t~i thCYidiem giao dich pMt sinh. Thai diem ghi nh~n cae khoan chUng khoan kinh doanh la thai diem nha dftu
Bftu tu nim gift d~n ngay dao h~n la cac khoan dftu tu nim gifr d~n ngay dao h~ (ngoai cae kh01m chUng khoan
kinh doanh) nhu: Cae khoan ti€n gui ngan hang e6 ky h~ (bao g6m ea cae lo~i tin phi~u, ky phi~u), trai phi~u, e6
phi~u uu dai ben pMt hanh bit bUQephai mua I~i ~i mQt thai diem nhAt dinh trong tuoog lai va cae khoan eho yay
nim gifr d~n ngay dao h~n vm m\lC dfch thu lai hangkY va cae khoan dftu tu nim gifr d~n ngay dao h~ khac.
Bau tu nim gift d~n ngay dao h~n t~i thCYidiem bao eao, n~u:
- Ky phi~u, tin phi~u kho b~e, ti€n gui ngan hang c6 thai h~n thu h6i ho1;iedao h~n khong qua 3 tMng k€ tu ngaymua khoan dftu tu d6 duqe eoi la "tuoog duoog ti€n";
- C6 thai h~ thu h6i v6n duui 1 nam ho~e trong 1 ehukY kinh doanh duqe pMn lo~i la tai san ngin h~n;
- C6 thai h~ thu h6i v6n tren I nam ho~e hoo I ehu ky kinh doanh duqe pMn lo~i la tai san dai h;;tn.
Cae khoan dautu vao cae eong ty con rna trong d6 Cong ty nim quy€n ki€m soat duqe trinh bay thea phuoog pMp
gia g6e. Cac khofm phan ph6i Iqi nhu~ rna eong ty m~ nh~n duqeill s6 Iqi nhu~ lily k~ ella cae eong ty con saungay eong ty m~ nim quy€n ki€m soat duqe ghi vao k~t qua ho;;tt dQng kinh doanh trong nam ella eong ty m~. Caekhoan pMn ph6i khae duqe xem nhu phftn thu h6i eua cae khoan dau tu va duqe trlr vao gia tri dftu tu.
Cae khoan dau tu vao cae eongty lien k~t rna trong d6 Congty e6 anh huang dang k€ duqe trinh bay thea phuoogphap gia g6e. Cae khoan phan ph6i lqi nhu~ill s6 lqi nhu~n thuftn lily k~ ella cae eong ty lien k~t sau ngay dftu tu
duqe phan b6 vao k~t qua ho;;tt dQng kinh doanh trong nam ella Cong ty. Cae khoan pMn ph6i khae duqe xem nhu
phftn thu h6i cae khoan dftu tu va duqe trlr vao gia tri dftu tu.
D\l' phOng giam gia dftu tu duqc l~p vao thCYidiem eU6i qui la s6 ehenh I~eh gifra gia g6c cua cae khoan dftu tuduqe
h;;tehtoan tren s6 k~ toan Ian hoo gia trj thj trubng ho~e gia trj hqp Iy eua chu.ng t;;tithai diem I~p d\l' phOng.
- 11 -
CONG TY CO PHAN T~P DO AN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh I)bng Nai
Bao cao tai chinhhop nhit
Cho kY k€ toan ill0110112016 d€n31/03/2016
2.6 Cac khoan phai thu
Cac khoan phai thu duoc trinh bay tren Bao cao tai chinh theo gia tri ghi s6 cac khoan phai thu khachhang va phai
thu khac sau khi trir di cac khoan du phong duoc I~p cho cac khoan no phai thu kho doi,
Du phong no phai thu kho doidiroc trich I~p cho rung khoan phai thu kho doi can ca vao tu6i no qua han cua cac
khoan no hoac dtr kien mac t6n thAt co th~ xay ra.
2.7 Hang t6n kho
Hang tbn kho duoc tinh theo gia g6c.TruonghQ'Pgia tri thuan co th8 thuc hien duoc thAp hon gia g6c thi hangtbnkho duoc tinh theo giatri thufut co th~ th\l'Chi~n dugc. Gia g6c hangtbn kho bao gbmchi phi mua, chi phi ch€ bi€n
va cac chi phi lien quan tr\l'c ti€p khac phat sinh d~ co duQ'changtbnkho 6 dia di~m va trC;Ulgthai hi~n tl;li.
Gia tri hang tbn kho dugc xac dinh theo phuong phap binh quan gia quyen.
Hang tbnkho duQ'chl;lChtoan theo phuong phap ke khai thubng xuyen.
D\l pMng giam gia hang t6n kho duQ'c I~p vao thm di~m cu6i qui la s6 chenh I~ch gifra gia g6c cua hang t6n kho
Ian hon gia tri thudn co th8 th\lc hi~n duQ'c.
2.8 Tai san c6 tljnh va kh§u hao tili san c6 tljnh
Hi san c6 dinh hfru hinh, tai san c6 dinh vo hinh dugc ghi nh~n theo gia g6c. Trong qua trinh sir dl,lIlg,tai san c6
dinh hfru hinh, tai san c6 dinh vo hinh dugc ghi nh~ theo nguyen gia, hao mon luy k€ va gia trj con ll;li.
KhAu hao duQ'c trich theo phuong pMp dubng thang. Thai gian khAu hao duQ'c u6c tinh nhu sau:
- Nha cira, v~t ki€n trUc
- May moc, thi€t bi
- Phuong ti~n v~ tii
- Thi€t bi van pMng
05 - 30 nam
05 - 10 nam
06 - 10 nam
03 - 05 nam
Thu€ thu nh~p hoan ll;lidugc xac dinh cho cac khoan chenh I~ch tl;lffithai tl;lingay k€t thuckY k€ toan nam gifra cos6 tinh thu€ thu nh~p cua cac tai san vang phai tra va gia trighi s6 cua chUng cho m\lC dich I~p bao cao tM chinh.
Hi san thu€ thu nh~p hoan ll;liva thu€ thu nh~p hoan ll;liphai tra dugc xac dinh theo thu€ suAt dl,l tinh se apd\lngcho nam tai san duQ'Cthu h6i hay nQ'phai tra dugc thanh toan, d\la tren cac mac thu€ suAt va lu~t thu€ co hi~uIl,lc
vao ngay k€t tMckY k€ toan nam.
2.10 Chi phi tra truO'c
Cac chi phi tra truac chi lien quan d€n chi phi san xuAt kinh doanh cua mQt nam tai chinh ho~c mQt chu ky kinh
doanh dugc ghi nh~ la chi phi tra truac ngan hl;ln va duQ'Ctinh vao chi phi san xuAt kinh doanh trong namUtichinh.
Cac chi phi da pMt sinh trong nam tai chinh nhung lien quan d€n k€t qua hOl;ltdQng san xuAt kinh doanh cua nhieu
nien dQ k€ toan dugc hl;lChtoan vao chi phi tra truac dai hl;ln d~ phan b6 d~n vao k€t qua hOl;ltdQng kinh doanhtrong cac nien dQk€ toan sau.
Vi~c tinh va phan b6 chi phi tra truac dai h~ vao chi phi san xuAt kinh doanh rung ky hl;lChtoan dugc can cir vao
tinh chAt, mac dQ rung 10l;lichi phi d8 chQn phuong pMp va tieu thuc phan b6 hQ'PlY. Chi phi tra truac dugc phiin
b6 d~n vao chi phi san xuAt kinh doanh theo phuong phap dubng thang.
- 12-
CONG TY coPHAN T~ BoAN THEP TIEN LEN
G4A, Khu ph64, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh£>bng Nai
Bao cao titi chinhhop nh§t
Choky k@toannr 01101/2016d@n31103/2016
2.11 Nil phai tni
Cac khoan phai tra duoctrlnh bay tren Bao cao Uti chinhtheogia trj ghi s6 cac khoan phai tra ngtroi ban, phai tranQibQva phai tra khac,
2.12 Vayvii nil thue tili chinh
Cac khoan phai tra duoc trlnh bay tren Bao cao tai chinh theo gia tri ghi s6 cac khoan khoan ti~n yay,no thue taichinh.
Chi phi di yay duoc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, tnr chi phi di yay lien quantrue ti@pd@nviec d~utu xay dung hoacsan xudttai sando dangduoc tinh vao gia tri cua tai sando (ducc v6nhoa)
khi c6 du cac di~uki~n quy djnh trong ChufuIml,lcK@toan Vi~tNam s616 "Chi phi di vay".
2.13 Chi phi di yay
Chi phi di yay lien quan nvc ti@pd@nvi~c d~utu xay d\IDgho~c san xudt tai san da dang dn c6 thai gian du dai(tren 12 thang) d6 c6 th~ dua vao sir d\ll1gtheo m\lc dich djnh truac ho~c ban thl dugc tinh vao gia tri cua tai san d6(dugc v6n hoa), baogbm cac khoan HIiti~n yay, phan b6 cac khoan chi@tkhdu ho~c ph\l trQikhi pMt hanh traiphi@u,cac khoan chi phi phv phlit sinh lien quan tai qua trlnh lam thu t1,lcyay.
2.14 Chi phi phiii trii
Cac khoan chi phi thl,lct@chua pMt sinh nhung dugc trich truac vao chi phi san xudt, kinh doanh trong nam d6dam bao khi chi phi phat sinh thl,lc t@khong gay dQtbi@ncho chi phi san xudt kinh doanh tren cO"sa dam baonguyen tiic phil hqp giua doanh thu va chi phi. Khi cac chi phi d6 pMt sinh, n~u c6 chenh l~ch vai s6 da:trich, k~toan ti~nhanh ghi b6 sung ho~c ghi giam chi phi tuang irng vai ph~ chenh l~ch.
Th~g du v6n c6 ph~ dugc ghi nh~ theo s6 chenh l~ch100hanJho~c nh6 han giua gia thl,lct@pMt hanh va m~nhgia c6 phi~u khi pMt hanh c6 phi~u l~ d~u, pMt hanh b6 sung ho~c tai phlit hanh c6 phi~u quy. Chi phi nvc ti~plien quan d~n vi~c pMt hanh b6 sung c6 phi~u ho~c tai pMt hanh c6 phi~u quy duqc ghi giam Th~ng du v6n c6ph~.
C6 phi~u quy la c6 phi~u do Congty pMt hanh va sau d6 mua l~i. C6 phi~u quy duqc ghi nh~ theo giatri thl,lct~va trlnh bay tren Bang Can d6i k~ toan la mQtkhoan ghi giam v6n cbUsahUu.Congty khong ghi nh~ cac khoanla:i(16) khi mua, ban, pMt hanh ho~c bUyc6 phi~u quy.
LQ'inhu~n sau thu~ chua phan ph6i la s6 lqi nhu~tir cac ho~t dQngcua doanh nghi~p sau khitrir (-) cac khoandi~u chinh do ap d1,lllghbi t6 thay d6i chinh sach k~ toan va di~u chinh hbi t6 sai s6t tr9ng y~u cua cac namtruac.Lqi nhu~ sau thu~ chua phan ph6i c6 th6 duqc chia cho cac nha d~utu dl,latrentY l~ g6p v6n sau khi duqc £>~ihQidbng c6 dong thong qua va sau khi da:trich l~p cac quy dl,lphong theo £>i~ul~ Congty va cac quy djnh cua phaplu~tVi~tNam.
C6 tirc pMi tra cho cac c6 dong duqc ghi nh~ la khofmpMi tra trong Bang can d6i k~ toan cua Congty sau khi c6Nghi quy~tchia c6 tirc cua £>~ihQidbng c6 dong Congty.
2.16 Ghi nh~n doanh thu
Doanh thu ban himg
- 13-
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph5 4, PhuongTan Hi~p,Thanh ph5 Bien Hoa, Tinh D6ng Nai
Bao cao tai cbinb hop nbit
Cho kY k~ toan tir 0110112016 d~n31103/2016
Doanh thu ban hang duoc ghi nhan khi d6ng thoi thoa man cac di~u kien sau:
- Phan 1611rui ro va IQ'i ich gAn li~n voi quyen s6 hilu san pham hoac hang hoa da duoc chuyen giao cho nguoi
mua;- Cong ty khong con nam gill quyen quan Iy hang hoa nhu nguoi s6 htru hang hoa hoac quyen kiem soat hang hoa;
- Doanh thu duoc xac dinh tuong d5i chic chan;
- Cong ty da thu duoc hoac se thu duoc IQ'iIch kinh t~tir giao dich ban hang;
- Xac dinh duoc chi phi lien quan d~n giao dich ban hang.
Doanh thu cungcapdich v¥
Doanh thu cung cAp dich vu duoc ghi nhan khi k~t qua cua giao dich do duoc xac dinh mQt each dang tin cay,
Truong hop viec cung cAp dichV\l lien quan d~n nhi~u nrun thi doanh thu duQ'c ghi nh~ trong nrun thee k~t quaphfut cong vi~c da hoan thanh vao ngay l~p Bang can d5i k~ toan clla nrun do. K~t qua Clla giao djch cung cAp djch
V\l duQ'cxac dinh khi th6a man cac di~u ki~n sau:
- Doanh thu duQ'cxac dinh tuong d5i chic chAn;
- C6 kha nang thu duQ'c lQ'ifch kinh t~tir giao djch cung cAp dichV\l d6;
- Xac dinh duQ'c phfut cong vi~c da hoan thanh vao ngay l~p Bang can d5i k~ toan;
- Xac dinh duQ'c chi phi pMt sinh cho giao dich va chi phf d~ hoan thanh giao dich cung cAp djchV\l do.
Ph§n cong vi~c cung cAp djchV\l da hoan thanh duQ'cxac dinh thee phuong pMp danh gia cong vi~c hoan thanh.
Doanh thu kinh doanh bAt dQng san duQ'c ghi nh~ khi d6ng thm tMa man cac di~u ki~n sau:
- BAt dQng san da hoan thanh toan bQ va ban giao cho nguoi mua, doanh nghi~p da chuy~n giao rlii ro va lqi fehgAn li~n v6i quy~n s6 hilu bAt dQng san cho ngum mua;
- Cong ty khong con nim gill quy~n quan ly bAt dQng san nhu nguoi s6 hilu bAt dQng san ho~c quy~n ki~m soat bAt
dQng san;
- Doanh thu duQ'c xac dinh tuong d5i chic chAn;
- Cong ty da thu duQ'c ho~c se thu duQ'c IQ'ifch kinh t~tir giao dich ban bAt dQng san;
- Xac dinh dUQ'cchi phi lien quan d~n giao djch ban bAt dQng san.
2.17 Cac khoan giamtrir doanb thu
Cac khoan giam trir doanh thu duQ'c trlnh bay tren Bao cao tai chinh phan anh cac khoan duqc di~u chinhgiam trir
vao doanh thu ban hang, cung cAp djchV\l pMt sinh trong kY, g6m: Chi~t khAu thuong m~i, giam gia hang ban va
hang ban bj tra I~i.
2.18 Gia van hang baD
- 14-
CONG TY co PHAN TAp DoAN THEP TIEN LEN. ,
G4A, Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hep nhih
Cho Icy k~ toan tir0110112016d~n 31103/2016
Gia v6n diroc trinh bay tren Bao cao tai chinh phananh tri gia v6n cua san pham, hang hoa, dich\'\1, b~t dQng sandAunr; gia thanhsan xuat cuasan pham xay lip (d6i voi doanh nghiep xay lip) ban trong ky. Ngoai ra, conphananh cac chi phi lien quan d~n hoat dQng kinh doanh b~t dQng san ddu nr nhir: Chi phi khau hao; chi phi sua chua;chi phi nghiep \'\1 cho thue b~t dQng san dAu nr thea phuong tlnrc cho thue hoat dQng (tnrong hop phat sinh khong16n);chi phi nhirong ban, thanh Iy b~t dQng san dAutu.
2.19 Ghi nh*n chi phi tai chinh
Cac khoanchi phi dtroc ghi nhanvao chi phi tai chinh g6m:
- Chi phi hoac cac khoan 16lien quan d~ncac hoatdQng dAutu tai chinh;
- Chi phi cho yay va di yay v6n;
- Cac khoan16do thay d6itY gia h6i doai cua cac nghi~p\'\1 pMt sinh lien quan d~n ngo~i t~;
- DIl phong giam gia dAutu chUng khOcln.
Cac khoan tren duQ'c ghi nh~ thea t6ng s6 pMt sinh trong nam, kh6ngbU trir v6i doanh thu ho~t dQng tai chinh.
2.20 Cac khoan thu@
Thui hi¢n hcmh
Hi san thu~ va cac khoan thu~ phai nQP cho nam hi~n hanh va cac nam tru6c dUQ'cxac dinh b~ng s6 ti6nd\l ki~n
phai nQP cho (ho~c duQ'c thu h6i tir) co quan thu~, dlla tren cac mirc thu~ su~t va cac lu~t thu~ c6 hi~u Illc d~n ngay
k~t thuc ky tinh thu€.
3 . TIEN vA cAc KHoAN TUONG DUONG TIEN
31103/2016 0110112016
VND VND
Ti6n m~t 890,235,870 248,923,271Ti6n gui ngan hang 57,520,120,749 47,193,089,753Cac khoan tuong duong ti6n 68,310,116,012 51,025,834,749
126,720,472,631 98,467,847,773
- 15-
CONG TYcopHAN T~ DoAN TlIEP TIEN LEN
G4A, Khu ph6 4, Phuong'Ian Hiep,
Thanh ph6Bien Hoa, Tinh D6ng NaiBao cao tili chioh hQ'P ohit
Cho Icy ke toantil 0110112016 den 31103/2016
4 . cAc KHoAN DAu nf TAl cHiNH
31103/2016 0110112016
Gia gac Giatr] hQ'PIy Dl! phOog Gia gac Giatr] hQ'Ply Du phong
VND VND VND VND VND VND
a. ChUng khoan kinhdoaoh
- Tang giatTj ca philuKDC CP CTCP KinhDo 3,493,732,750 1,645,000,000 (1,848,732,750) 3,493,732,750 1,701,000,000 (1,792,732,750)SHS CP_CTCP Chungkhoan Sai Gon-HaNQi 2,553,825,000 1,587,000,000 (966,825,000) 2,553,825,000 1,702,000,000 (851,825,000)SSI CP_CTCP Chungkhoan Sai Gon 2,063,090,000 2,197,800,000TKC CP_CTCPXay dung va Kinh doanh Dia 6e Tan Ky 2,302,065,000 1,332,210,000 (969,855,000) 2,302,065,000 1,250,535,000 (1,051,530,000)VCG CP_T6ng CTCP Xuftt nh~p KhfrUva Xay dung VN 2,428,076,070 1,958,746,800 (469,329,270) 2,529,227,990 2,240,380,800 (288,847,190)
Chi phi san xuat kinh doanh do dang 1,753,325,822 1,807,757,922 'f:
Thanh pham 28,700,685,971 42,216,036,165 \}
Hang hoa 636,822,725,533 601,760,954,507 I.Du phong giam gia hang t6n kho (70,795,503,542) (95,485,604,340) ='
~!....789,672,496,938 765,445,675,002
8 . TAl SAN DO DANG DAI H~N
31103/2016 01101/2016
VND VNDa. Chi phi san xuit, kinh doanh dO-dang dai han
b. Xay dung co ban dO-dang
Xay dung chinhanhtai Long Thanh 55,824,307,748 55,806,125,930Xay dung nha kho tai Da N~ng 20,337,851,977 18,902,227,417Chi phi mua ph~nmemFBO 535,000,000 535,000,000Xay dung m6ng may ph; bang kh6 2000 650,885,612Gia tri 16dAt9D2 3,454,373,121 3,440,235,598Cong trlnh khac 379,959,243 1,237,081,541C6ngtrlnh f>6nLir 5,056,423,430 4,766,423,430
86,238,801,131 84,687,093,916
- 18-
CONG TY copHAN T!P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Ian Hi~p, Bao cao tiii chiah hQ'PDhfttThanh ph6 Bien Hoa, Tinh D6ng Nai Cho Icy k6 toan ill0110112016 d6n31/03/2016
9 . TAl sAN CO DJNH HUu HiNH
Nha cira, v~t ki6nMay moe, thi6t bi
Phuong ti~Dv~ tai, Thi6t bi, dung cu Hi san e6 dinhC{}Dg
true truyen dfut quanly khae
VND VND VND VND VND VNDNGuyENGIA.
S6 du diu Dam 148,204,997,313 139,986,015,526 65,849,453,107 1,099,073,395 328,870,503 355,468,409,844Mua trong nam 115,112,095 1,184,648,590 1,299,760,685Ddu nr xay dung co ban hom thanh
Tang khac
Chuyensang bat dQng san ddutu
Thanh ly, nhuong ban (543,272,727) (543,272,727)Giam khac
S6 dtr cu6i Dam 148,204,997,313 140,101,127,621 66,490,828,970 1,099,073,395 328,870,503 356,224,897,802GIA. TIq HAO MON LUY KES6 du diu Dam 41,572,754,889 58,561,064,344 37,559,652,229 649,115,813 293,120,495 138,635,707,770Trieh khau hao 1,443,343,831 2,250,277,300 1,418,027,333 44,993,259 3,249,999 5,159,891,722Tang khac
Chuyen sang belt dQng san ddutu
Thanh ly, nhuong ban (543,272,727) (543,272,727)Giam khac
S6 dir cu6i Dam 43,016,098,720 60,811,341,644 38,434,406,835 694,109,072 296,370,494 143,252,326,765GIA. TIq CON L~
S6 dir diu Dam 106,632,242,424 81,424,951,182 28,289,800,878 449,957,582 35,750,008 216,832,702,074S6 dir cu6i Dam 105,188,898,593 79,289,785,977 28,056,422,135 404,964,323 32,500,009 212,972,571,037
- 19-
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phirong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop Dh:lt
Cho kY ke toan til 0110112016den 31103/2016
10 . TAl sAN coDJNH VO HiNH
Gill tri quyen sirdungdfit
VND
NGUYENGIAS6 dir diu Dam
Mua sammoi
Thanhly,nhuQUgban
S6 du cU6i DamGIA TRJ HAO MON r.nv KES6 du diu Dam
Trich khau hao
Thanh Iy, nhuong ban
S6 dir cU6i Dam
GIA TRJ CON L~I
S6 dudiu namS6 ducu6i Dam
130,031,806,720
130,031,806,720
6,864,584,685
258,243,480
7,122,828,165
123,167,222,035
122,908,978,555
11 . CHI PHi TRA TRUOC
a.NgAD han
Chi phi tra tnroc v~ thue hoat d(lng tai san c6 dinh
Cong cu, dung cuxuAt dung
Cac khoan khac
b. Dai han
Chi phi mua bao hiem
Cong cu, dung cu xuat dung
Chi phi sira chua 160 TSCD cho phan b6
Cac khoan khac
- 20-
Phan mem may tinh
VND
83,500,000
83,500,000
83,500,000
83,500,000
31103/2016
VND
4,205,601,224
9,573,786
110,533,795
4,085,493,643
12,731,261,556
535,056,445
21,041,489
12,175,163,622
16,936,862,780
CQDg
VND
130,115,306,720
130,115,306,720
6,948,084,685 -v
258,243,480
7,206,328,165 ..::J-:Y
123,167,222,035 N122,908,978,555 [1
~~~~
01/0112016
VND
941,399,313
278,557,602
662,841,711
12,938,709,156
15,859,901
552,986,640
134,046,569
12,235,816,046
13,880,108,469
01/01/2016 Trong nam
Gili tr] se coTangkha Dangtra n2:
VND VND VNDa. Yayngin han
Yay Ngan hang 814,748,886,117 814,748,886,117 690,919,394,969Yay cac t6 chirc va ca nhan khac 22,801,861,674 22,801,861,674 38,229,760,508
Quyet toan thu~ ella Congty se chiuSIJ kiem tra ella co quan thu~. Do vi~e ap dung luat va cac qui dinh v~thu~ d6i vOinhi~u lo~igiao dieh khae nhau co th~duge giai thich thea nhi~ueach khae nhau, s6 thu~duge trinh bay tren Bao eao tai ehinh co th~hi thay d6i thea quy~tdinh ellaCO' quan thu~.
- 21 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu phb 4, Phuong'I'an Hiep, Bao cao Uti chinh hop nhit
Thanh phb Bien Hoa, Tinh D6ng Nai Cho kY k~ toan til 0110112016 d~n31103/2016
14 · PHAI TRA NGU(JI BAN31103/2016 0110112016
VND VND
a. Cae khoan phaitra ngtrOi ban 113,700,195,193 106,332,154,882
c. Phai tra ngtriYiban lacacben lien quan(chi ti@tt\li thuy@t minh sa 34) 42,738,684,469 4,933,701,091
156,438,879,662 111,265,855,973
15 · CHI PHi PRAI TRA
31103/2016 0110112016
VND VND
a. NgAn han 489,262,349 2,034,664,663
PMi tra Hliyay 1,607,406,592
Cac khoan khac 489,262,349 427,258,071
~ b. Dai han 181,870,306 180,570,306~Phai tra, phai nQP khac 181,870,306 180,570,306 o"0
Lai chenh l~ehtY gia phat sinh trongkY 540,175,749 2,279,471,222
Doanh thu hoat dQng tai ehinh khac 988,886 7,752,128
1,491,530,759 3,288,350,016
24 · CHI PHi TAl CHiNn
Til 0110112016 den Til 0110112015 den
31103/2016 31103/2015
VND VND
Lai tien yay 11,905,285,924 15,696,415,375
L6 do thanh Iy cac khoan dau nr ngful han, dai han 17,152,210 178,430,400
L6 chenh lechtY gia phat sinh trongky 217,696,404 2,475,398,428
Hoan nh~plD\I' phong giam gia cae khoan dautu 677,502,680 1,604,331,800
Chi phi tai ehinh khae 230,670,696 328,508,150
13,048,307,914 20,283,084,153
- 25-
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu phb 4, PhuongTan Hi~p,Thanh phb Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nhftt
Cho ky k€ toan nr 0110112016 d€n31103/2016
25 . THU NH~P KHAcTil 01101/2016 d€n
31103/2016Til 01/0112015d€n
31/03/2015
VND VND
5,610,000,000
1,033,901,399
Thu nhap nr thanh 1)'tai san
Thu nhap khac 1,719,447,087
1,719,447,087 6,643,901,399
26 · CHI PHi KHAcTil 0110112016 d€n Til 0110112015 d€n
31103/2016 31103/2015
VND VND .~
.'!lChi phi thanh 1)'tai san '1Chi phi khac 302,012,302 626,369,561
t1302,012,302 626,369,561
~~
27 · CHI PHi BAN HANG vA CHI PHi QuAN LY DOANH NGHIlp
Til 01/0112016 d€n Til' 0110112015 d€n
31103/2016 31103/2015
VND VND
a. Chi phi ban hang 10,208,394,361 8,617,852,271
Chi phi nguyen lieu, v~t lieu, d6 dung 284,014,004 246,401,818
Chi phi nhan cong 3,643,282,464 3,313,408,731
Chi phi khAu hao tai san cb dinh 1,264,460,128 1,235,536,192
Chi phi dich vu mua ngoai 1,469,095,221 2,094,936,976
Chi phi khac bang ti€n 3,547,542,544 1,727,568,554
b. Chi phi quanly doanh nghi~p 7,533,313,712 7,916,745,343
Chi phi nguyen li~u, v~t lieu, d6 dung 191,643,818 179,288,467
Chi phi nhan cong 3,847,487,291 4,345,058,648
Chi phi khAu hao tai san cb dinh 1,362,721,134 1,204,952,400
Thu€, phi, I~ phi 29,066,367 21,835,297
Hoan nhap/Chi phi du phong (1,100,000,000)
Chi phi dich vu mua ngoai 1,588,238,916 1,164,723,825
Chi phi khac bang ti€n 1,614,156,186 1,000,886,706
17,741,708,073 16,534,597,614
28 · CHI PHi sANxuA T KINH DOANH THEO YEU TO
Hoat dQng cua cong ty chu y€u la hoat dQng thuong mai, vi v~y Cong ty khong thuyet minh chi phi san xuat kinhdoanh theo y€utb, do dil thuyet minh cac y€utb cua chi phi ban hang va chi phi quan 1)'doanh nghi~p t~i Thuy€t
minh sb27
- 26-
CONG TY coPHAN T~ f)oAN THEP TlEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hQ1>nhAt
Cho ky k€ toan til 01101/2016 d€n 31103/2016
29 . THUE THU NH~ DOANH NGHI~P
Thu@ thu nh,p doanh nghi~p hi~n hanh
Chi phi thu€ Thu nhap doanh nghiep tinh tren thu nhap emu thu€
nam hien hanh
Chi phi thu@ thu nh,p doanh nghi~p hi~n hanh
Til 0110112016 d€n31103/2016
VND
1,332,334,018
1,332,334,018
Til 0110112015 d€n
31103/2015VND
2,336,877,833
2,336,877,833
30 . LAI co BANILAI SUY GIA.M TIffiN CO PHlEU
Vi~e tinh toan !iIi co ban tren e6 phi€u e6 th€ phan ph6i eho cac e6 dong sa hOu e6 phfut ph6 thong cua Congty dirocthuc hien dua tren cac s6 li~u sau :
Lei nhuan sau thu€ cua e6 dong congty my
Lei nhuan phanb6 eho e6phieu ph6 thong
cephieu ph6 thong hru hanh binh qulin trong nam
Ui cooban tren c6 phi@u
31 . CONG CV TAl CHiNH
Cac lo~i cong c....tai chinh cua Cong ty
Til 0110112016 d€n Til 0110112015 d€n
31103/2016 31/03/2015
VND VND
103,875,820,498 3,316,646,290
103,875,820,498 3,316,646,290
84,645,564 79,031,549
1,227 42
31103/2016
Gia tri s6 k€ toan
0110112016
VND
Gia g6e D\l phong
VND VND
Tai san tai chinhTiI~nva cae khoan
tu<YDgdU<YDgti~n
PMi thu khaeh hang,
pMi thukhae
Phai thuv~eho yay
nganh~
Ddu tu ngan h~
126,720,472,631
247,071,599,339 (224,103,333)
21,739,695,396 (7,354,412,531 )
395,531,767,366 (7,578,515,864)
NQ'phai tra tai chinh
Yay yang
Phai tra nguai ban, phai tra khae
Chi phi pMi tra
- 27-
Gia g6e
VND
98,467,847,773
284,413,229,113
10,620,000,000
23,903,937,316
417,405,014,202
D\l phOng
(1,324,103,333)
(6,676,9Q9,851 )
(8,001,013,184)
31103/2016
Gia tri s6 k€ toan
VND VND
759,251,494,703
161,417,814,411
489,262,349
921,158,571,463
01/0112016
837,550,747,791
114,404,026,803
2,034,664,663
953,989,439,257
CONG TY coPHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4,Phuong'TanHiep,TMnh ph6 Bien Hoa, Tinh D6ng Nai
Bao caotai chinh hopnbAt
Cho ky k~ toantil 01101/2016 d~n 31/03/2016
Thong tu 210/2009/TT-BTC va cac quy dinh hien hanh yeu cAutrinh bay Bao cao tai chinh va thuyet minh thong tind6i voi cong cu tai chinh nhung khongduara cac huong dfrn tuong duong cho viec danh gia va ghi nhan giatri hop19cua cactai san tai chinh va no phai tra tai chinh, ngoaitrir cac khoan trich l~p du phong no phai thu kh6 doi va duphong giam gia cac khoandAu tu chimg khoandlI duoc neuchi ti~t tai cac Thuyetminh lien quan, Vivay, Congty
chua danh gia giatri hop 19cua taisantai chinh va no phAi tra tai chinh t~i ngay k~t thuc nien dQ k~ toano
Quan ly rui ro tili chinh
Rui ro tai chinh cua Congty bao g6m rui ro thi truOng, rui ro tin d\lOg va rui ro thanh khoan. Congty dlI xfty d\fDg heth6ng ki~m soat nhfun dam bao S\f cftn b~ga muc hqp 19 gifta chi phi rui ro pMt sinh va chi phi quan19 rui roo BanGiam d6c Congty c6 trach nhiem theo d5i quy trinh quan19 rui ro d~ dam bao S\f cftn b~g hqp19 gifta rui ro va
ki~m soat rui roo
Rui TOthi tTlfirng
Ho?t dQng kinh doanh cua Congty se cM y~u chiu rui ro khi c6 S\fthay dlii ve gia,cy gift h6i doai va llIi suk
Rui ro ve gia:>]
Cong ty chiu rui ro ve gia cua cac cong C\l v6n pMt sinhtil cac khoan dAu tu cli phi~u ngiin h?O va dai h?n do tinhkhong ch~c ch~n ve gili tuong lai cua cli phi~u dAutu. Cac khoan dAutucbphi~u dai h?O dugc n~m gift v6i m\lC dfchchi~n lugc liiu dai, t?i thm di~m k~t thuc nam tai chinh Congty chua c6 k~ ho?ch ban cac khoan dAutu nay.
Rui ro ve cy gia h6i doai:
)(
~-Cong ty chiu rui ro v~ cy gia do gia tri hqp 19cua cac lu6ng ti~n trong tuong lai cua mQt cong Cl,ltai chinh se bi~n
dQng theo nhUng thay dlii cuacy gia ngo?i te khi cac khoan yay, doanh thu va chi phi cua Congty duQ'c th\fC hien
b~g don vi tien te khac v6i d6ngV* Nam.
Rui ro v~ llIi suAt:
Cong ty chiu rui ro v~ Illi suAt do gia tri hqp19 cua cac lu6ng tien trong tuong lai cua mQt cong C\ltai chinh se bi~ndQng theo nhUng thay dbi cua Illi suAt thi truOng khi Congty c6 pMt sinh cac khoan ti~n giri c6 ho~c khong c6kYh?O, cac khoan yay va ng chiu Illi suAt tha nlii. Cong ty quan19 rui ro Illi sud! b~g cach phftn tich tinh hinh c~nh
tranh tren thi truOng d~ c6 dugc cac Illi suAtc6 lQ'icho m\lC dfch cua Cong ty.
Rui TOtin d{lng
Rui ro tin d\lOg la rui ro rna mQt ben tham gia trong mQt cong C\l tai chinh ho~c hqp d6ng khong c6 kha nang th\fC
hien dugc nghia V\l cua minh dfrn d~n tlin thAt ve tai chinh cho Cong ty. Cong ty c6 cac rui ro tin d\lOgtil ho?t dQngdQng san xuAt kinh doanh (chu y~u d6i v6i cac khoan phAi thu khach hang) va ho?t dQng tai chinh (bao g6m ti~n gui
ngftn hang, cho yay va cac cong C\ltai chinh khac).
Til 1 namtra xu6ng
Tren 1nam
d~n 5 nam Tren 5 nam CQng
VND VND VND VND
T\li 31103/2016Ti~n va cac khoantuong duong tien
Phai thu khach hang,phai thu khacPhai thu v~ cho yay
ngiin h?O
DAutu ngiin h?O
126,720,472,631 126,720,472,631
246,846,896,006 600,000 246,847,496,006
14,385,282,865 14,385,282,865
387,952,651,502 600,000 387,953,251,502
- 28-
eONG TY eo PRAN T~P BoAN TREP TIEN LEN
G4A, Khu phb 4,Phirong'I'an Hi~p,Thanh phb Bien Hoa, Tinh D6ng Nai
Bao cao tili chinh hQ1>nhilt
Cho leY k€ toan tu 0110112016 d€n31103/2016
Rui ro thanh khoan la rui ro Congty g~p kh6 khankhi thuc hien cac nghia vutai ehinh do thieu vbn. Rui ro thanhkhoancua Congty chu y€u phat sinhtir viec cac tai san tai ehinh va no phai tra tai ehinh e6 cac thai di€m dao han
khac nhau.
Thai han thanh toan cua cackhoanno phai tra tai ehinh dua tren cac khoan thanh toan du ki€n theo hQ"Pd6ng (tren
co s6 dong tien cua cac khoan gbc) nhu sau:
T,i 0110112016nenva cac khoanmung duong ti€n
PMi thu khach hang,phai thu khac
Phai thu v€ eho yay
ngan hanDdu tu ngin han
Ddu tu dai han
98,467,847,773
283,088,525,780
10,620,000,000
17,227,027,465
409,403,401,018
Rui TO thanh kho(m
Til 1 namtr6xubng
VND
T,i 31103/2016Yay va ng 759,251,494,703
Phai tra nguai ban, 161,235,944,105
phai tra khae
Chi phi pMi tra 489,262,349
920,976,701,157
T,i 0110112016
Vayva ng 837,550,747,791
Phai tra nguai ban, 114,223,456,497
phai tra khae
Chi phi pMi tra 2,034,664,663
953,808,868,951
98,467,847,773
600,000 283,089,125,780
10,620,000,000
17,227,027,465
409,404,001,018600,000
-1
.c'I
Tren 1 namden 5 nam CQngTren 5 nam
VND VND VND
181,870,306
759,251,494,703
161,417,814,411
489,262,349
181,870,306 921,158,571,463
180,570,306
837,550,747,791
114,404,026,803
2,034,664,663
180,570,306 953,989,439,257
Cong ty eho rAng rouc dQ t~p trung rlii ro dbi v6"ivi~e tra ng la th~p. Cong ty e6 kha nang thanh toan cae khoan ng
d€n h~ tir dong tien tir ho~t dQng kinh doanh va tien thutir cae tai san tai ehinh dao h~.
32 . NRUNG SV KIJI;N PRAT SINH SAU NGAy KET TRUe KY KE ToAN NA.M
Khong e6S\l ki~n trQng yeu nao xay ra sau ngay I~p Bao cao tili ehinh doi hOi duge dieu ehinh hay eong bb tren Bao
eao tili ehinh.
- 29-
CONG TY copllAN Tt.\P DoAN TuEP TIEN LEN
G4A, Khu ph6 4,Phirong'TanHi~p,Th3.nhph6 Bien Hoa, Tinh Dang Nai
Bao cao tai chinh hQ'Pnh§t
ChokY ketoan til 0110112016den31103/2016
33 . BAo cAo BOPH!N
Bao cao bQph,n chinh y~u - Theo linh v'!c kinh doanh:
HOl;1tdQngthuong T6ng cQngtoanHOl;1tdQn~san xuftt mai Cae hoat dQn~khac doanh nghif~
VND VND VND VNDDoanh thu thuflntil ban hang ra ben ngoai 219,951,201,546 785,817,333,504 2,687,146,020 1,008,455,681,070Chi phi bQphan true tiep 203,495,371,674 673,513,398,053 1,639,579,903 878,648,349,630
Lqi nhu,n gQPv~ ban hang va cung c§p djchVI} 16,455,829,872 112,303,935,451 1,047,566,117 129,807,331,440
Hi san bQphan tnrc tiep 410,391,850,517 1,466,202,627,665 5,013,761,325 1,881,608,239,507
T6ng tai san 410,391,850,517 1,466,202,627,665 5,013,761,325 1,881,608,239,507
NQ'phai tra bQph~ tnrc tiep 204,020,455,561 728,901,725,666 2,492,519,938 935,414,701,164
T6ng n(}"phai tra 204,020,455,561 728,901,725,666 2,492,519,938 935,414,701,164
Bao cao bQph,n thfr y~u - Theo khu v'!c djaIy:
Tren 90% hang ban trongnuoc, do do Cong ty khong I~pbao cao bQphan theo khu VIledia 1:9
- 30-
CONG TY CO PHAN T~ DoAN THEP TIEN LEN
G4A, Khu phb 4, PhuongTan Hi~p, Bao cao tii chinh hop nhit
Thanh phb Bien Hoa, Tinh D6ng Nai Cho ky k€ tom ill 01/0112016 d€n31103/2016
34 . NGHI¥P VVvA so DU vor cAc BEN LIEN QUAN
Itsns.nam. C6ng ~ co giao dichvoi cae ben lien {Juannhusau:
Til 0110112016d€n Til 0110112015d€nM6iquanM 31/03/2016 3110312015
Doanh thu ban hang, cung cipdjch vu
Congty csphdn Thep Bac Nam Congty lien k€t 73,468,591,287 79,892,269,125
Mua v,t tir, hang hoa, djchVI}
Congty csphan Thep Bac Nam Congty lien k€t 167,507,310,846 51,210,081,634
86 du voi cae ben lien guantsi ngavMt thuc lsi.Mtodn:
MbiguanM 31103/2016 0110112016~
Phai thu ti~n hang'0-,
Congty cephan Thep Bac Nam Cong ty lien k€t(
84,402,284,428 N
Phai thu khacHl
Congty cephdn Thep Bac Nam Congty lien k€t 12,616,486,013 6,506,403,320 N
~Phai tra ti~n hang
Congty cephdn Thep Bac Nam Congty lien k€t 42,738,684,469 4,933,701,091
Pha! tra khac
Ba PhamThi H6ng T6ng GiAmd6c 1,451,236,775
Ti~n vay phai tra
6ng Nguy~nM~ Ha CM tjch HDQT 5,405,603,668 13,966,078,375Ba Phl;llIlThj H6ng T6ng GiAmd6c 11,330,164,610 4,813,406,342
35 . SO LI¥U SOsANH
- s6 li~u so sanh la s6 li~u tren Bao cao tai chinh cho nam tai chinh hgp nhAtk€t thuc ngay 31 thang 12nam 2015,dliduQ'cki€m tom boi Congty TNHH Hang Ki€mtom AASC.
khiKimLoa.K€ tom truang
D6 Thi Kim Dung
Nguoi l~p
D6ng Nai, ngay 14 thang 04 nam 2016
- 31 -
ve viec : Giai trinh chenh l~ch s61i~u tren bao cao k€t qua hoat dQngkinh doanh hop nhiltquy 1nam 2016 va cungkY namtnrcc :
CONG TY copHAN T~ DoAN TlIEP TIEN LEN
G4A - KP4 - P.Tan Hi~p - Bien Hoa - D6ng Nai Bao clio tai chinh hQ'pohAtChokY k€toan tir 0110112016d€n31103/2016
Kinh goo :nv BAN CHUNG KHoAN NIIA xuoc-soGIAO DfCH CHUNG KHoAN TP HOcHi MINH
1 2 3 4 5 6= (4-5) 71. Doanh thu ban bang va cung tip djch vI} 01 20 1,008,461,395,318 828,018,001,856 180,443,393,462Doanh thuban hang va cung cap dich vu tang IIIdo
tinh hinh kinh t€ xii hQinam 2016 co nhieu chuyenbien t6t, gia thep th€ gioi tang caoanh huang tichC\lCd€n giathep trong mrocnen nhu cftuve nguyenv~t li~uding tang cao bon namtruce dfuld€n doanhthu tang so voi cungky namtnroc.
~. Doanh thu thuAn ban hang va cung dp dich VI} 10 1,008,455,681,070 827,897,609,189 180,558,071,881
4. Gia v8n hang ban 11 22 878,648,349,630 795,403,017,526 83,245,332,104Doanh thu tang dful d€n gia v6n cling tang nrongirng so voi cUngleY nam truoc.
5. LQi nhu~n gi)p v~ ban hang va cung cip djch VI} 20 129,807,331,440 32,494,591,663 97,312,739,777 LQinhu~ gQPveban hang tang cao so voi cUngleYnam truoc la do gia sit tMp tang cao them vao lacongty mua dugc lugng Mng t6n kho gia thilp vahoan nh~p d\l phong hang t6n kho wang Ung vOilugng hangban ra dfuld~n Igi nhu~ tang cao la dok€t qua neu tren.
7. Chi phi tlii chinh 22 24 13,048,307,914 20,283,084,153 (7,234,776,239)
Trong do: Chi phi liii yay 23 11,905,285,924 15,696,415,375 (3,791,129,451)Chi phi liii yay thftp la do congty cM dQng dugcngu6n v6n khong yay nhi€u 0 cac t6 chuc tin d\IDgnendk d€n chi phi tlii chinh giam dugc nhi€u honso vo; cUngleV nam truoc.
8. PhAn lai(16) trong cong ty lien k@t,lien doanh 24 5,132,423,982 319,841,855 4,812,582,127
9. Chi phiban hang 25 27 10,208,394,361 8,617,852,271 1,590,542,090
15. TAng 'Vi nhuin k~toan truecthu~ 50 107,058,704,979 5,302,633,605 101,756,071,374 Do mQt s6 nguyennhan chuy~u neu tren nend§nd~nlei nhuan tnrocthu~quy I nam2016 tang cao sovoi cung Icy nam tnroc.
16. Chi phi thu~ thunhap doanhnghiep hien hanh 51 29 1,332,334,018 2,336,877,833 (1,004,543,815)
17. Chi phi thu~ thunhap doanhnghiep hom lai 52 29 - - -
18. Lqi nhu~n sau thu~ thu nh~p doanh nghi~p 60 105,726,370,961 2,965,755,772 102,760,615,189 Do nhtrng nguyennhan chuy~u tren nen d§n d~rlQinhu~ sau thu~ thu nh~pdoanh nghi~pclingtangwang (mg.
19 Lqi nhu~n sau thu~ ciia cAdong ciia cong ty m~ 61 103,875,820,498 3,316,646,290 100,559,174,208
20 Lqi nhuin sau thu~ ciia cAdong khong ki~m soat 62 1,850,550,463 (350,890,518) 2,201,440,981