vv BAO CAO TAI CHiNH QUItir( IV NAM 2018 - TVSI

CONG TV CO PHAN CAP NUVIC CHQ Lew ii 97 PHAM DEU CHI PHIYONG 12 QUAN 5

DT: 38552354 - FAX: 39550424

vv BAO CAO TAI CHiNH

A A A

QUItir( IV NAM 2018 A A A A

w-Abro

NAM 2018 2018

CeING TY CO PHAN CAP NIK/C CHO LON

86 97, (Wong Pham HOu Chi, can 5, thinh ph6 H6 CM Minh BAO CAO TAI CHNH Cho k9 ke Min kat [hoc ngay 31 thing 12 yam 2018

BANG CAN DOI ICE TOAN TM nay 31 thing 12 nim 2018

Thuyet

MAU B 01-DN Don y Mb: VND

CHI TIEU M5 sto minh 31/12/2018 31/12/2017

A . TAI SAN NGAN RAN IOU 130,244,746,836 199,445,528,543 I. Tan va clic khoin twang Mang tien 110 V.I 32,462,303,526 50,360,540,017

I. Tiin III 18,462,303,526 18,660,540,017 2. Cie khan Ming throng hen 112 14,900,000,000 31,700,000,000 3 Tien dang duty&

II . Mu hr tii chinh ugh han 120 V.2 50,596,753,234 Diu tu nam Oa den ngity dfio han 123 50,596,753,234

III . Cie khoin phii thu ngin hgn 130 24,447,494,255 124,627,056,128 I. Phil thu ngin bin cu. a khich hong 131 V.3 20,791,523,130 113,910,796,084 2. TM flex cho ngutri ban ngan han 132 V.4 3449,014,710 9,107,224,611 3. Phil thu Ilan hp khac 136 V.5a 2,221,692,184 3,594,126,969 4. Dv phong phi' thu ngan han kh6 ddi 137 V.6 (2,214,735,769) (1,985,091,536)

IV . Ding Hn kho 140 V.7 16,295,325,787 20,068,590,750 Mug t8n kbo 141 16,295,325,787 20,068,590,750

V . Tii sin ngin han khfic 150 6,442,870,034 4,389,341,648 I. Chi phi tri dude nail han 151 V.8a 2,213,660,600 3,289,786,145 2. Thue GTGT dude Icheu trir 152 4,229,209,434 1,099,555,503 3 Thue vi cac khoin khan phiti thu NM nude 153 V.0

B . TAI SAN DAI DAN 200 292,814,137,848 287,712,039,506 1 . Clic khoin phii thu MI hgn 210 13,292,634 7,901,515

Phil thu dai hgn kluic 216 V.5b 13,292,634 7,901,515

II . TM sin cd dinh 220 222,772,919,456 215,821,215,714 I. TM sin 66 djnh hOu h1nh 221 V.9 222,302,125,599 215,164,353,136

Nguyen gid 222 728,84Z790,708 679,798,003,772 Gia trj hem man l4 7k1 223 (506,540,665109) (464,633,650,636)

2, TM sin ca dUth vt3 hhilt 227 V.10 470,793,857 656,862,578 Nguyen gia 218 5,074,186,666 4,651,186666 Cid in hao man 19k! 229 (4,603,392809) (3,994,324,088)

III . Mt 66ng sin diu hr 230 -

IV. Tii sin dir clang dii kin 240 V.I1 9,690,368,158 12,468,282,925 Chi phi xity dung co bin da dang 242 9,690,368,158 12,468,282,925

Diu fir tai chink, dii han 250 8,330,000 8,330,000

Diu tu Mtn gift den ngiy din ban 255 8,330,000 8,330,000

VI . TM sin dal han khfic 260 60,329,227,600 59,406,309,352

Chi phi hi trudc clai hart 261 V.8b 60,329,227,600 59,406,309,352

TONG ONG TAI SAN 270 423,058,884,684 487,157,568,049

Boo cio nay ra mt M Phan hp than), mia Baa coo tai chInh va ph& dirdc doe ken: yid Thuyet minh Bdo cdo rat chinh

1

CONG TY CO PHAN CAP NV& CHO LON s6 97, cluang Sham Rau Chi,quOn 5, thanh 914116 Chl Minh BAO CAO TAI CH1NH Cho IcykStoin kit them nay 31 than 12 !tam 2018 Bing cin el61 k tout (66p theo)

C. I .

II • I.

I . 1.

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CHI T1EU

NQ PHA1 TRA Ng ngin hn Phil In apt/1 ban non hp Notii mua rya ties truck non ban Thud vi cic Ichorm phai nap Nha nubs Phil rya ngubi lab Ong Chi PI phai tra ngin hp Phii tra nglin ban Iclaac Vay vi nq rho@til chinh ngin hp Quk khen thuemg, phim

No dii hun Phi! Iii dii hrm khan Vay va ng thua tai chinh dii hp Thus dm nit Man 19i phai tra

VON CHU SO Hfill inin chit sY hfru V6n gip dm °his sir hcru Ca philu pha thong c6 quyjn bleu quyet Quk du tu ghat tri6n Lpi &man sau Put chua plain phSi Lai nhuan sau :hue' chin pheinphoi Iy ká dgn cuoi

me& Loi nhuOn sau find okra ph& phoi nay

Nguiln kinh phi vi gug khan

TONG GONG NGUON YON

Thuyit Mis6 mInh 31/12/2018 31/12/2017

300 310 311 V.12 312 V.09 313 V.0 314 315 V.0a 319 V.0 320 V.0 322 V.0a

330 337 V.13 338 V.14 341 V.15

400 410 V.16 411

411a 418 421

42Ia 421b

430

212,339,085,380 169,707,007,695 106,546,476,852

6,294,978,937 11,561,878,107 15,941,994,299 12,090,394,702 10,254,644,878

3,737,480,000 3,279,159,920

42,632,077,685 16,371,815,341 23,454,660,986 2,805,601,358

210,719,799,304 210,719,799,304 130,000,000,000 130400,000400 63,849,723,527 16,870,075,777

3,325,468,227 13,544,607,550

275,104,039,872 251,411,870,558 153361,303,772

4334,289,690 17,221,716,855 17,554,600,887 39,515,227,083 15,483,856,213

1,788,212,721 2,152,663,337

23,692,169,314 18,845,260,211

3,711,736,608 1,135,172,495

212,053,528,177 212,053,528,177 130,000,000,000 130,000,000,000 63,113,094,929 18,940,433,248

1,341,752,120 17,598,681,128

440 423,058,884,684 487,157,568,049

Thish 1%6 H6 chi Minh, nety 17 thing 01 nam 2019

VE TH NM/ QUi(NH la roan Myrrng

HUTNI1 TUAN ANA Clam ac

NGUYEN TIO KIM LOAN Nguld 10p bib

Edo coo roy la mOt bA phOn hop thAnh Sa Rao Ado gal chinh vaphal duoc cf pc kern vet Thuyet mirth Bdo Ado tat chinh

2

1,343,929,448 1,343,929,448

17,247,322,660

40,307,364,921

14959,314,417

2,244,406,424

600,502,829

1,643,903,595

16,603,218,012

1,388,181,599

1,670,428,863

13,544,607,550

1,042

778,201,669 778,201,669

13,507,292,184

38,397,997,255

15,598 707,505

7,374,166,497

986,341,131

6,387,825,366

21,986,532,871

3,252,679,248

1,135,172,495

17,598,681,128

1,354

1,354

CONG TY CO PEIAN CAP NOOC cnct LAIN 56 97, duttng Pham Huy CM, nub 5. Minh ph6 H6 CM Minh BAO CAO TA1 CHINH Cho kg Ice man 12 Mang la Onto uoy 31 thfmg 12 nUm 2018

BSO CAO ICET QUA HOST TONG KINH DOSNH C661414 Min 12 thing ket thic nmly 31 thing 12 nim 2018

cut DEu Thuyet

MA so nth QUI( IV

mAu B 02-DN Dun vi VND

LEN id 12 TILING

Nam 2018 Nis 2017 1 . Doanh thu bin hang vi cung cbu dich vy 01 271,554,291,508 342,267,335,159

2 Cac khoin pithy' U doanh Mu 02 5,132,118646 45.161,833

3 . Meat thu thuen a bin Mug vi ming cep dirt. vu 10 V1.1 266,422,172,862 342,222,173,326

4. Gia von hang ban II V1.2 236,513,949,886 298,543,055,463

5 . Lei amen gep ye bin hang vi cling dp inch my 20 29,908,222,976 43,679,117,863

6 Doanh thu hog dOng tai chinh 21 V13 2,490.832,443 698,786,172

. Chi phi tii chinh 22 VL4 599,277,868 173,342,159 Trong de: Chi phi 167 vay 23 599,277,868 173,342159

8 Chi phi ban hang 25 VIS 5,314,037,756 4,020,619,027

9 Chi phi (plan I doanh nghiep 26 VIA 14,025,227,207 13,765,625,623

10 . Lei nhutin than lir !met ding kinh thumb 38 12,460612,588 26,418,317,226

II. Thu nhOp Ifhac 31 888281,072 5,662,678,013

12 . Chi phi khUc 32 488,749,417 874,769,686

13 . Lei 'limbo kink 40 91.7 399,531,655 4,787,908,327

14 . T6ng lei ohnen ke toAii Dirk thud SO 12,860,044,243 31,206,225,553

15 . Chi phi thud thu nhip doanh nghiep hien hanh 51 VI.8 675,425,780 3,252,679,248

16 . Chi phi thue thu nhop doanh nghiep bean lai 52 940,740,239 1,135,172,495

17 . Lei nhuin sau thu e thu nbep doanh nghiep 60 11,243,878,224 26,818,373,810

18 . Lai co bio trail c phieu 70 VISA 865 2,063

19 . Lai soy giim trio CO phieu 71 VL9b 865 2,063

ThnnhphH6chiMinh,ngày 17 thing 01 pan 2019

Monti icEve nq mitt Ware

to trinIng3

Min 2018 Nam 2017

1616,404,447,789 1,077,994,389,217

5,512,509,685 262,876,562

1,010,891,938,104 1,077,731,512655

940,164,705,411 1,010,690,729,432

70,727,232,693 67,040,783,223

3,130,698,753 1,241,415,390

NGUYENT111 KEW LOAN Ngirbi 14p Ws

COP1G TV Co PHAN CAP NUOC CHO LON

36 97, keng Mem 110u Chi. ken 5, (Mob ph& He CM Minh BAO CAO TAi other( Cho ky ke loin kit tbac (key 31 thing 12 km 2018

BAO CAO LIN CHUYEN rigN fl (Theo phoong flap giin tip)

Cho kyk4 thin kit thk ngity 31 thing 11 nam 2018 MIX B 03-ON

Dom vj link VPID

Thuyet CHI TIE!) Ma aS milk 2018 2017

1 . Lou ehuyin Hen la. hot Ong MA doanh g 1.01 mkt* truer Ma 01 16,603,218,012 21,986,532871

2 Dliu ch1nh the Mc khan

- !Chau hue/ TSCD va BDSDT 02 45,692,358,185 44,500,206,731

- Cat khoan du phkg 03 229,644,233 66,440,804

- 110,16 t0 hot dOng diu nt 05 (3,184,100,678) (4,380,522,495)

- Chi ph! Lai vey 06 1,343,929,448 778,201669

- Cho Ithoin diet, chinh khac 07 - .

3. 10 nhutin IV hoot gng /firth donnh try& May di von heul0ng 08 60,685,049,200 61,950,859,580

- Tang, giam cac khoin phai thu 09 97672,904,864 (97,542,050,293)

- Tang, giam hang ton Itho 10 3,773,264,963 49,464,845,265

- Tang, giam km Mick ph& tili (KhOng ki lai vey phAi tra, thue Um nhap daub nghiep ph& Op) 1.1 (81,343,801,806) 50,466,470,830

- Tang, Om chi ph( tra tedic 12 153,207,297 (690,473,752)

- Tien Mi vay 0 Wit 14 (1,343,929,448) (778,201,669)

- Thud thu nhal1 11910111112hi02 da EGP 15 (3,520,826326) (3,178,813,252)

- Tian thu We t0 hoot Ong kinh doanh M 113 90,000 193,234,127

- Tien chi ;disc cho hoot dOog Moil doanh 17 (4,765,429,840) (6,100,778,401)

Lieu chuyin din than ta. hopt Cang kinh doanh 20 71,424,028,904 54,785,092,435

IE . Ltru chuyin llin Ur &oat Ong kin or

Tien chi di mua sem, )(ay dkg TSCD vii oak Mi

I. 21 (53,612,966,535) (40,146,028,783) sin dai han khic

2. Tien thu tir thanh ly, nhugng ban TSCE1 ve cat tai 22 73,650,822 62,236,105 tan dai hen Ithac

3. Tiin chi cho my, mm et king cji rup can dun v( 23 (50596,753,234) Mit Tien thu 116i cho vey, Win IM nee tong cu no cila 24 dan vi khan

. Tien chi du tu g6p von vie don vi khk 25 -

4 Tien thu hen dau tu g6p v6a vac don vi khac 26 - -

5. Tien thu lai cho vey, c6 ao vg loi nhu0n &roc chia 27 2,272,666,479 1,191,561,223

Lim chuyin fan thuan 0 hoot Ong adu fir 30 (101,863,402 468) (38,892,231,455)

111 • Lou, chuyen Hen 1% hot dOng 1M chhth

I. Tien thu dr di vey 33 27,192,140,986

Tien tra no' g6c veY 34 (5,499,949,329) (2,199,169,755)

CO Mc, lot nhuan an tra cho chi( set Mk 36 (9,151054,584) (9,068,336,885)

Lieu chuyin tan than 0 hope .108081 chinh 40 11,541,137,073 (12,167,506,640)

Lint chuyin tie]. than trong Ity 50 (17,898,236,491) 4,625,354,340

Tien vh Mang Own Ilin dim ky 60 50,360,540,017 45,735,185,677

Anli hirtmg Ma they ki ty gia h(ti doil quy ki ngoei te 61

Tien vi tong dying On toil kg 70 V.1 3 46

Thanh ph6 HA chi Minh, ngay 17 thang 01 km 2019

NGUYEN TH1 ICIM LOAN VU THI NHITQUi(NH

Ngvtl 1.411 but Kt loan trail-ng

4

CoNG TV CO PHAN CAP NHOC Mc LON Se 97 Pham Hku CM, Phuimg 12, Quan 5, Thanh ph6 He Chi Minh

BAN THUYET MINH BAO CAO TAI CHiN11 Cho kj., he twin 12 thing kit thtic [may 31 thing 12 nim 2018

MALI B 09a-DN

L D4C DIEM HOAT BONG CEA CONG TY

I. Binh dim sir htht win

COng ty a phen Cap ntrac Chg Lon (ten giao dich: Cho Lon Wasuco JSC) la dearth nghiep dugc ce phial h6a tir Doanh nghia nha nude — Chi nhanh cap nu& Ch gt Lan thuec Teng COng ty Cep nink Sai 06n. Cang ty hot deng theo Gay chang nhart dang k kinh doanh s6 4103005924 ngay 16 thang 01 nem 2007 do Set K6 hoach va Den tu thanh phO He Chi Minh cap.

Thong qua trinh hogt dong, Cong ty da duot SU Ka hooch va Dtiu tw thanh pha Nd Oil Minh cdp bo sung Se Qiéy chüng nhan dàng tc-1 kinh doanh thay dai nhu saw

Giay chang nhan dang k kinh doanh dang IcY thay del len tha nhat ngay 02 thang 6 nam 2008, chuan y via be sung met s6 nganh nghe kinh doanh.

Giay chimg nhan (tang IcY doanh nghiep (fang k thay ct6i ln tha hai sO 0304797806 ngity 16 tiding 5 nam 2012, chuin y via thay dei ngtrad dal din theo phap bat la Ong LE Trong Hien thay the Ong Pham Manh Dc.

Clay chang nhan (tang l doantt nghiep dang IcY thay del len tha ha s6 0304797806 ngity 18 thang 5 niun 2018, chuen y via thay del nguai dal din theo phap luat la Ong Hujenh Tan Anh thay the Ong Le Trong Hien.

VOn dieu : 130.000.000.000 VND

s6 c6 phi&

: 13.000.000 co phieu

Meth gia

: 10.000 VND/ c6 phieu

Co du von dieu I nhir sou:

Stt Ten a (long 1 Gong ty C6 phAn

Oc Chq Lon

2

Ngan hang TMCP Deng A

3

COng ty Deu its Tai chfnh Nhà Ntrac Tp. HCM

4 Teng COng ty Cep nu& Sai Gen Coe c6 (long khac C0ng

Dia chi 118 Hang Pha, Phuang 8, Qua 8, Tp. HCM 130 Phan Dang Lau, Phtrimg 3, Quart Phu Nhua, Tp. HCM 33 Pasteur, Phuang Nguyen Thai Binh, Qua 1, Tp. HCM 01 COng Tnrang QuOc Te, Phirong 6, Quail 3, Tp. HCM

Gia tri c6 phen TS, le

SO CO altar,

(VNB) (%)

300.000

3.000.000.000 2,31

276.652

2.766.520.000 2,13

300.500 3.005.000.000 2,31

6.630.400

66.304.000.000 51,00

5.492.448

54,924.480.000 42,25

13.000.000 130.000.000.000 100,00

77mytt minh nay la m0 b ph4n hcip thank va dirvc dnc cling voi BOO coo thi chink 12 Mang

5

CONG TY CO PHAN CAY NUOC OW LON 86 97 Plgtm Han Chf, PhiKing 12, Qugn 5, Thanh ph6 Ha Chi Minh SAO aka TA1CHiNH Cho ky Swan ket than ngay 31 thong 12 nam 2018 Thuytt minh Rao can tai chink Mtn then)

Try kr hoot Ong

Dja CM : 86 97 Pham Han Chi, Phtaing 12, Qugn 5, Thanh ph6 Ha Chf Minh

Dien thoai : (84-028) 3 855 2354

Fax : (84-028) 3 955 0424

Ma se thue : 0 3 0 4 7 9 7 8 0 6

Libh vuc kinh doanh

Linh vtrc kinh doanh caa Cong ty la thucmg mai, dich vv.

Ngarth, nghe kinh doanh

- Quan 1Y, phat trien h theng cep nub.; cung Ong, kinh doanh nut sach cho nhu can flan dOng va san 'that (tren dja ban &Km phen cOng theo quyet djnh dm. Teng Cdng ty cep nuec Sal Gan);

- Tu van xay chmg ding trinh cep nu& — dan dung — cong nghiap (trer: kilo sat xay dimg, giant sat thi cong);

- Xfiy dung cdng trinh cep nude;

- Thiet ke xay dung cling trinh ha t'ang kg thuat do thi;

- Lap du att;

- Thera tra thiet ke;

- Tai lap mat Huang 661 v6i Gong trinh chuyen nganh cep nuac;

- Giam sat thi can xay dung °Ong trinh cap thoat nut;

- Mua ban may m6c, thiet bj, vat tu ngarth cap nude;

- Dal 1Y Icy gin hang h6a.

4. Chu kY sin xuet, kinh doanh thong thugyng

Chu kt san xuet, kinh doanh thong thuemg cüa Cong ty duct thuc hen trong theri gian !thong qua 12 thing.

5. Nhan vien

86 lacing than vien caa Ceng ty tai ngay 31 thang 12 nam 2018 la 456

ngtred (tai ngay 31 thang 12 nam 2017: 448 nguti).

IL Kt KE TOAN, DON Vj TIEN it Se DVNG TRONG KE TOAN

I. Ky toan

1(95 man nam cüa °Mg ty bat du ttY ngey 01 theng 01 ve ket thuc tai ngay 31 thing 12 hang nam.

ke toan 12 thong St thOc ngety 31 thang 12 narn 2018 thuOc kY ke toan nem thfr 12 coa Cana ty ngay chirth thirc chuyen sang Gong ty co phan.

Thuyit minh nay la nn51 bc phdin Imp Maras va duvc cMic cling vol Boo can rat chinh 12 thang

6

CONG TY CO PHAN CAP NUtiC CH° LON S e 97 Pharn Hu CM, Phunng 12, Quen 5, Thanh ph61-16 CM Minh BAO CAO TAI CHINH Cho kyk6 Sul ket them ask/ 31 thang 12 nam 2018 Thuyet minh Bao tho tal chinh (dip theo)

2. Dan v tin t§ sir dong trong ke totin

Don vj tien te sir dung trong ke toan la Deng Viet Nam (VND).

HI. CHUAN mvc VA oft DO Kt TOAN AP DUNG

I. CM de k toan áp dyng

COng ty áp dong CM do ke toan doanh nghiep Viet Nam ban hanh theo Theng tv s6 200/2014/TT-BTC ngay 22 thing 12 nam 2014 dm BO Tài chinh, Th6ng ux 53/2016/7T-BTC ngay 21 thang 3 dun 2016 sera di, 14 sung mOt s6 dieu caa Thong tv 200/2014/TT-BTC, can Guilin mut ke Man Viet Nam do BO Thi chinh ban hanh va can van ban sera d6i, b6 sung, hvong din thoc hien kern theo.

2. Tuyen bev vi0c Man the Chun myc Id tot] ye Che de IJ Man

Ban Giam dee dam bao d tuan thu day del you cau cha cac Chun moo ke toan, Che dO id toin doanh nghiep Viet Nam hien hanh trong vine lap va trinh bay Bao cáo tal chink

IV. TOM TAT CAC CIHNH SACH Kt TOAN CHU YEU

Sau day la the chinh sach Ice wan cha yeu dime Ceng ty áp dung trong viec lap BA° cao [Ai chinh:

1. Ca ser lap Boo cao [hi chinh

Bao cao tai chinh duce trinh bay pha hop voi Chun moc ke toan, CM de ke loan doanh nghiep Viet Nam va cac quy djnh phaplY co 1i8n quan den viec lap vi trinh bay Bao cao tai chinh.

trot tinh ke Man

Vierc lap Btu) cdo tai chinh tuan thu theo the Chan moc Ice toan Viet Nam, Che do ice toan doanh nghiep Wet Nam va can quy OM hien hanh có lien quan Mi Viet Nam you eau Ban Giam dec co nhang Ink tinh va gih djnh anh hutng den se lieu ve c8ng no, MI sari yá viec trinh My cac khoan pang no va tai san dem tang tai ngay lep Ben ea° tai chinh ciing nhtr the s6 lieu v'e doanh thu va chi phi tong suet Icy hoat dOng. Mac da the vac nth Ice toin throe Ihp bang tat ca so hieu biet ca Ban Giam dee, s6 [hoc te phat sinh co the khac voi can tree tinh, gia djnh det ra.

flog cy tai chinh

Ghi nhan ban den

Tai sbn Mi chinh

Tai san tat chinh duce phan Iota men each On hop cho mon dich thuyet mlnh trong Ban cep tai chinh bao g6m ea° nhem: tai san tel chInh throe ghi nhan theo giá trj hop 1Y th8ng qua Bao cao ket qua hoot Ong kinh doanh, cáo khaki du tv dim gill den ngay dao han, cac Ichoan cho vay vã phai thu, tai san tki chinh san sang d'e ban. Viec phan loai cac tel san tai chinh nay phu [linen vito ban chat va moc clich cS tel san tai chinh va duct quyet djnh tai thed diem ghi nhan ban dau.

Tai thni diem ghi nhan ban du, tai san tai chInh &roc xac djnh theo gia mua/chi phi phat hanh cOng the chi phi phat sinh khan lien quan hoc tip den viec mua, phat hanh tai san tai chinh do.

Thuyit mirth n4y M mot no phOn km Mann va dime doe cimg v61 Ban cao tod Minh 12 Mang

7

C6NG TY C6 PHAN CAP NUOC CHO LON 86 97 Ph8m Hun CM, Phuong 12, Quan 5, Thanh ph6 H6 Chi Minh HAO CAO TA1 CHEM Cho kt Ice Wan kat thac ngay 31 thang 12 ram 2018 Thuyet mink Ban do tài chloh Op thee)

Tai san t/ti chinh caa COng ty gam tin vat can khoan tvong throng tien, dau tir nam gat den ngay dao han, phai thu ala Ichach hang va phai thu khan.

N9 phtit tris fru chink

Ng phai tra tai chinh dirge phan log mat each pha hgp cho mac dich thuyet minh trong Bac cao tai chinh bao gem Sc nhdm: ng phai tth titi chinh dirge gin nhan theo gia trj hop 1 th8ng qua Ban can ket qua hog dOng kinh doanh, cac khoan ng phiti tra tal chinh dirge the djnh theo gia trj phan be. Vide phan loai cac khoan ng tai chinh phi thuee vao ban chat va mac dich caa khoan ng tai chinh va dirge quyet djnh Mil then them ghi nhan ban dim.

Ti thin diem ghi nhan ban du, cac khoan ng phai tra teti chinh dirge xac djnh theo gid phat hanh cang cac chi phi lidn quan trvc tiep den viec phat hanh ng tai chinh 86.

Ng phai tra tai chinh elm C8ng ty bao gem phai tra ngueti ban, chi phi phai tra, phai tra khac, vay va ncs tai &hat

Bit trfr cat cong cy Mi chinh

Cat tâi san tai chinh va ng phai tra tai chinh dirge ba trir va gia trj thulin se dirge trinh bay ten Bang can den Ice toan nen va chi neu, Cong ty có guy& hop phap thi hanh viec ha tra cac gid trj da dirge ghi nhan nay va c6 djnh bit trir tren cu s& thuAn, hoc thu dirge cite tai aim va thanh toan phai tra ding then.

Danh gia lai sau Mn ghi nhan ban den

Hien ti, chin co quy dinh ve danh gid le ding ea tai chinh saukhi ghi nhan ban S.

4. Tien va cac khoAn &wog durrng

Tien bao gem tien mat, tien gin ngan hang khong lcY han, tien dang chuyen. Can khoan tvcmg throng den la cac !chain deu Pr ngin ban c6 then han thu hei hoac dao han khang qua 3 thang, c6 lcha nang chuyen el& a clang thanh mat !agog tien Sc djnh va khding cd run& Si ro trong chuyen dei thanh tien tai then diem lap Bao cao tai chink

CAc khoan du Ural chinh

Cac khoan dau tv tai chinh caa Cong ty the hien can khoan dau tv nam gift den ngay dao han.

Cac khoan dau to dirge phan log la nam gift den ngety dao han lchi aing ty cii djnh vet kha nang gift den ngay dao han. Can khoan dau tv ngm gift den ngay ciao han bao gem: Cac khoen lien gin ngan hang c6 IcY hart, trai phieu, c phieu in dal ben phat hanh bat buee phai mua Ii Mi mOt thbi diem nhat djnh trong tvong lai.

Can khoan dku tv dim gift den ngay dao han dirge ghi nhan ban dan theo gia gee bao gem gia num va cac chi phi lien quan den giao djch mua cac khoan ttati

Thu nhap tir cac Ichoin dAu Pr ngm gift den ngay dáo han doge ghi nhem vao doanh thu hog dOng tat chinh trong Icy.

Bei yen can khoan dan tv nam gift den ngay dan han, neu chtra dirge lap dtr pheng phai thu khe dei So guy djnh elm phap luát, Gong ty tien hanh danh gia kha nang thu hei. Khi c6 can bang chang chac chin cho thay mat phan hoac toan be khoan dau tir ca the kheing thu hei dirge va se ten that

TMiyit minh nay la ml bO pi* imp thanh va dirdo dm ming voi Bdo ceforai chinh 12 Mdng

8

CONG TY CO PHAN CAP NH& Clic/LON se 97 Pham Han Chi, Plurang 12, OS 5, Thanh phe H6 ChiMinh BAO CAO TAICHINH Cho Icy Ice toan kat thite ngay 31 thang 12 nam 2018 Maya minh Bac cie tat chinh (tip theo)

dtrqc xac Birth mOt each ding tin cay thl ten that dirge ghi nhan vao chi phi tel chinh trong IcY va giam tra hoc tiep gia tri ciee tic.

Lai/16 Ida thanh 19, nhuong ban cac khoan Mu tit nam gia den ngay dao han dtroc ghi nhan yea Bao ado kit qua hoat dOng kinh doanh trong ky.

Cac khoan phai thu

Cite khoin phed thu dime trinh bay tren Bao cao tai chinh theo gia tri ghi so can khoan phai thu cüa khach hang va phai thu khac sau khi can ti-Cr cac khoan dv phang doge lap cho can khoan phai thu kh6 dea.

- Phai thu cüa lchach hang gam cac khoan phai thu mang tinh chat thucmg mai ph& sinh ta giao dich có tinh chat mua - ban gift COng ty va ngtred mua la don vi dee lap vdi Cong ty bao gam the khoan phai thu ye tien ban hang, phai thu tien thi cong xay dung cáo ceing trinh, phai thu dich v1 cung cap.

- Phai thu khac gem can Ichoem phai thu Thong c6 tinh thuong ma!, khong lien quan den giao did] mua - ban, bao gam can khoan phai thu to ra doanh thu tel chinh, nhtr: phai thu lai tian gai; can khoan thu khemg mang tinh thirang mai nhtr tam dug nhan vien; cac khoan 1ç guy, ky woe va cat khoan phai thu khac.

Dv phemg no phai thu Ich6 dal &roc lap cho tang khoan nq phai thu da qua han thanh toan ta 6 thang to len hoc d kin mire ton that c6 the xay ra tai ngly p Bao cdo tai chfnh del vdi can Idman no phai thu chin qua han thanh toan nhtmg kh6 có Icha nang thu hed, nhtr khach ng da lam vao tinh trang pha san, hoac dang lam tha We giai the, mAt tich, be ti-on va cáo truemg hop kh6 khan Prong tv. Tang, giam se, du dtr phemg phai thu kho dbi dirge hach Man vao chi phi quan 19 doanh nghiap trong Bao cao ket qua heat ClOng kinh doanh tong Icy.

Hang ten kho

Hang ten kho &roc xac dinh ten ca ser gid thap hcm giaa gia geie va gia ti thuan ad the thvc hien duoc. Gia gkhang ten kho hao gam chi phi nguyen vat lieu Ulm tiep, chi phi lao dOng tire tiep va chi phi san xuat chung, neu co, a c6 &rot hang ten kho & ctia diem va tang thai hien

Gia g6c cea hang tan kho dirge xetc dinh theo phuang pilau binh quan gia quyen vb. &roc hach toan theo phuong phap ke khai thuang xuyen.

Cda trj thuan c6 the thou hien throe duce xdc dinh bang gia ban trem tinh trCr cac chi phi de hoan thanh cling chi phi tiap thj, ban hang va phan phei phat slob.

TM san co ilinh than hinh va khAu hao

Tat san c6 dinh hau hinh clime trinh bay theo nguyen gia tic gid tri hao mbn Iuy ke.

Nguyen gia thi san cep dinh hau hinh bao gem gia mua va toem be cac chi phi khan lien quan hoc flea den vice din tai san vao tang thai sail sang sir dung.

Nguyen gia tel san có ctinh hatt hinh do to lam, ty xay dvng bao gam chi phi xay clang, chi phi setn xuat than M phat sinh cang chi phi lap dat va chay thir (nen c6).

Tel san e6 (huh hfru hinh dime khan hao theo phuong phap &rang thang dva ten thai gian hau clang u6c tinh, phii hop v6i htrang clan theo Thong tic se 45/2013/TT-BTC ngay 25 thang 4 nam 2013 cim BO TM chinh, Theing Iv se, 147/2016/TT-BTC ngay 13 than 10 nam 2016 dm BO Tel chinh v "Sim doi, 116 sung mOt so dieu elm Thong tu se 45/2013/TT-BTC ngay 25 thang 4 nam 2013" va Thong tic

Thuyet minh thy M mC'tbç5 phan hpp (Minh vei &pc Cloc cling yid Bat, cdo tal chinh 12 (hang

9

CCONG TY CO PHAN CAP mine cm" LON S 97 Pham Ha CM, Plural; 12, Quan 5, Thanh pa HO Chi Minh BAO cA0 TAI CHfNH Cho ky ke tan ket thUc new 31 tang 12 am 2018 Thuyit minh Bio min tai chinh (tiap theo)

set 28/2017/TT-BTC nay 12 tang 4 atm 2017 dm BeTEl chinh ye "Sea dei, be sung mOt set dieu dm Thong ttr s6 45/2013/TT-ETC ngay 25 [hag 4 nam 2013 vb. Thong tu. s6 147/2016/TT-13TC ngay 13 tang 10 am 2016 ciut BO Tai chinh Huang clan chi de quan l, sir ding va trich khan hao tai san c6 dinh", co the nhu sau:

se nam

NM xuang, vat kien trim 25 - 50

May moo thiet bj 05 - 10

Pacing tin van tai, truyen dn 06 - 30

Thiet bj van phang 03 - 05

Khi tai san co dinh hUu hinh dugc ban hay thanh ly, nguyen gia va gia tri hao man My Ice duct x6a se va can khoan liti hop 18 ghat shill do ban hay thanh IYtài san dugc hach toan vac ket qua heat (tag kinh doanh tong kY,

TM san e4 dinh vo hinh va kau hao

TM san c (ha vo hinh cUa Cana ty the hien pan mem may drib.

Giá trj pan mem may thth la tan be cac chi phi ma Cong ty a chi ra tinh den then giem dtra phan item yin m dung. Phan mem may tinh dupe Ichen hao theo phtrang phap (Wang tang trong that gian 02 - 03 nam.

Chi phi ray ding Cu ban dIr dang

Chi phi thy dtmg ca ban do dang the hien chi thy ding ccr ban cac cong trinh, tEl sari vri chi phi tha chtfa lem tai san c6 dinh chtra hoa thanh tai ngay lap Bao cao tEl chinh.

Chi phi dirng co' hew cdc c8ng trinh, tat san

Chi phi thy dtmg Ca ban cac cang trmnh, tai san bao gOm tan isO chi phi can fillet dA xay dtmg mai, hoac cai tao, nang cap, m& reng,... lien quan den cac cOng trinh, tai sin phoc vv cho mac dich san xuAt, kinh doanh cna Cong ty can de dang tai ngay lap Bao can tEl chinh.

Chi phi sera chitalántaisdncddjnh

Chi phi ma chea 16n tai san co Ctinh la toan be chi phi phat sinh thin te lien quan den viec sira chat, cai tao,... tai sin cO (Ann. Khi cemg viec sea cha lem tai san c6 dinh hoan thanh, chi phi sea chfla lan tai san có djnh dirge ket chuyen chi phi vao kat qua hot dOng kinh doanh trong (nett chi phi sea chaa 16'n tai san c6 dinh giE tri nh6) hoac chi phi sera chua 16n tEl san c6 dinh duce kit chuyen vac "Chi phi tra [nide dai han" de phan a dart vac kat qua hoat dOng kinh doanh trong ky (chi phi sea chua 16n tai san co dinh giá Ian va lien quan den nhieu IcY san xuat kinh doanh).

Chi phi tra trtrife

Chi phi tra tnreic the hien khan tra trutc chi phi an mai va thay the fang he neat, chi phi cai to Ong mon va cac chi phi Ichac.

Can chi phi tra [mac duerc phan be vao kat qua heat (king kinh Mardi trong kY theo phucmg pap du?mg thfing trong thei gian kh8ng qua 12 [hang hop met chu san xuat, kinh doanh themg thirang ke te thal diem tra truac dugc phan anh vac "chi phi tra trait ngin han"; ngtrgc lai, ca.c.chi phi traitnrac c6 that hart tren 12 thang hoc han met chu k san xuat, kinh doanh thong thutmg ke thai diem tra truck dugc phan anh vac "chi phi tra trudc dai hp".

Thwyei mink nay M mar ba phiin hcp thanh va &Apr dc cling vol ado cefo Ina chinh 12 thang

10

C6NG TY CO PHAN CAP MAC CHO LON 88 97 Nun Hat CM, Phubng /2, Quen 5, Thanh phe H6 Chi Minh BAO CAO TA1 CHINN Cho ky Ice vain lc& thac ngay 31 thang 12 nam 2018 Thuytt minh Rio do tai chinh (tiip theo)

Can chi phi tra tube dai han dirge phan 68 trong khoang theri gian tra truerc hoc thin gian ma cac lqi (oh kinh te tuong img dirge too ra tir the chi phi nay nhu sau:

- Chi phi gan Hang ha nude dime phan 64 vao kat qua hoqt clang kinh doanh trong IcY theo phucmg phap throng than trong theri gian tir 3 den 5 nam.

- Chi phi thay dang ha mak dinh Icy, chi phi cai tao ang moc duct phan ba vao ket qua hoot Hang kinh doanh trong k theo phtamg phap throng [hang trong then gian Kr 2 den 3 Mat

- CM chi phi tra tato dai han khac bao gam gia trj &Ong co, dung co, linh kien nhe da xttat dung va dtroc coi là c6 'Ma fling dem Ii Igi lob kinh te trong lai cho C6ng ty voi theri han tir met nam trer len. Clic chi phi nay &roc van hda &reit hinh thirc cae khonn chi phi ha truerc dai han va dirge phan 66 vao ket qua boat ging kinh doanh trong kt theo phucmg phap throng thang theo thoi gian sir dung So Unit tir 2 den 3 nam.

12. Cac khoin n7 phai trii va chi phi phai tra

Cac khoan rig phdi tra th chi phi phai tra throe ghi nhan cho s tien phai tra trong tuong lai lien quan den hang h6a vã djch vo da nhen dirge. Chi phi phai tra duct ghi nhan dtra tren can trerc tinh hop ly ves tien phai tra.

Vic phan loaf cac khoan phai tnl la phai tra ngueri ban, chi phi phai tra vi phai tra khdc dugc thuc hien theo nguyen tic sau:

- Phai tra ngtrai ban phan anh the khoan phai tra mang tinh chat thucmg mai phat sinh Ut giao clich mua hang hem, djch vo, tài san va ngueri ban la don vj dee lap vai Cling ty.

Chi phi phai ha la can Moan chi phi thgc te chua phat sinh nhtmg dirge trich vao chi phi sin xult, kinh doanh trong IcY de dam bio Ichi chi phi phat sinb thuc t6 !thong gay Qat hien cho chi phi sari xuat, kinh doanh hen ca ser dam bao nguyen the pita hop gifra doanh thu va chi phi. Khi the chi phi do ph& sinh, neu co chetah lech vei se da trfch, Cling ty tien hanh ghi ha sung hoc ghi giam chi phi twang img vdi phan chenh tech.

Phai tra kit& phan anh cac khoan phai tra khonglc6 tinh thucmg mai, khang quan den giao djch mua, ban, cung cap hang Ma djch vg, bao gom the khoan phai ha lien quan den chi phi tai chink nkr: khoan phai tra ye !Ai oar, co tire va lqi nhuan phai tra; the khoin phai tra khong mang tinh chat thirong mai 'Ina phai tra ye the khoan BHXH, BHYT, BHTN, KPCD,...

13. Vim chii s& hid va phfin phi 17i nhuan than

Cued,, yin chth se haw

Van chit ser hthi oda C8ng ty bao gam:

- Van du tu cim chit s& han throe ghi nhan theo s6 Mix t6 da dau Pr cüa the e6 (tang.

- Qug du tu phat trien &roc [rich lap ta Igi nhuan sau Ulna thu nhap doanh nghiep va dtroc sir (long vao vireo (tau tu ma rang quy m6 san xuet, kinh doanh hoc dau tir chieu sau cim C8ng ty.

- Lgi nhuen sau [hue chua phan phei la s6 lqi nhuan tir can hoat deng S Cong ty sau khi S (-) can khoin dieu chinh do do dmg hai t6 thay di chinh sach ke toan va dieu chlnh hãi tto sai sot trong yOu cüa the nam fru*.

Thuyit minh nay M mOt b phan hop thanh va theoc dpc cling voi Bdo ccio ãì chlrth 12 thang

11

CONG TY CO PHAN CAP NHOC CHO LON 88 97 ?ham Hen CM, Phubng 12, Quan 5, Thanh ph6 HO Chi Minh BAO CAO TM CHiNH Cho ky Ice toan ket than ngay 31 Mang 12 narn 2018 Thuyet rajah Ban So tAi chtnh (tap theo)

Ph& phai 191 nhuan thuan

- Lqi nhan than sau thue thu nap doanh nghiep dugc chia the cac ce, doing sau khi &roc Di hi deng c6 &mg phe duyet va sau khi da [rich Ip cac quy theo Dieu 10 Cemg ty vh cac quy djnh nth Phan luat Viet Nam.

Vic phan ph6i lqi nhuan cho can a deng duct can nhic den cac Ichoan mix phi tien tenArn trong Ii nhan sau thus ohm phan phOi c6 the anh hating den fang tien va khá nang chi tra oO ttic nhu lai do danh gia lai tai san mang di g6p von, lai do danh gia Igi cac khoen muc tien t, cac c8ng cu tài chinh va the lchoan mac phi tien te.

- C tUe &cm ghi nhati La no phai trit khi duqc Rai hei thing c6 demg phe duyet.

- Cong ty trich lap can quytCr lqi nhuan than sau thue thu nhap doanh nghiep eôa Cong ty theo de nghj catt I-101 deng cut trj Ara dirge de a clang phe duyet tai Di hid deng et, (tang thtremg nien.

Quy du tu ph& trien: Quy nay dupe trich lap tibial ma rOng hot Clang kinh doanh hac dau tu chieu sau caa C8ng ty.

Quy khan thuong, phtic lqi: Quy nay ctugc trich lap nham khan thtrang va khuyen khich, dai ng6 vat chat, dem lai !Than lgi chung va nen cao ded song yet chez va firth than cho Ong nhthi vien va can hoat (fang xa hOi.

14. Doanh thu

Doanh thu ban hem?

Doanh thu ban hang dugc ghi khi deng then th6a man tet ca flan diet! kien sau:

Cong ty d chuyen giao phan Ian red to va M ich gin lien ved quyen sà hal san phim hoc hang Ma elm nguari mua;

C8ng ty kh8ng con am gift quyen quart 15, hang Ma nhu ngugi s6 hat hang h6a hop quyen kiem sok hang h6a;

Doanh thu dirge xac djnh tuang d6i chac chin;

Ceing ty se thu dtrqc Igi ich kinh te ter giao djch ban hang; va

Xac djnh dirge chi phi lien quan den giao djch Mn hang.

Doanh thu cung ccio dich vu

Doanh thu dui giao djch ye cung cep djch vu dugc ghi nhan khi ket qua giao djch do dime zee djnh mat each dang tin cay. Trong trueng hop giao djch ye cac djch vu lien quan den nhieu kt thi doanh thu dupe ghi nhan trong IcY theo ket qua phan ding vie° da hoan Mardi tai ngay Lp Bac cao [Ai chtnh gift nien dep. Ket qua ena giao djch cung cep djch vu dupe xac djnh Ichi thaa man tit ca bOn dieu }clan sau;

Doanh thu dugc xac djnh tucmg dei chic chin;

Co kha nang thu dirge led ich kinh te tfr giao djch cung cep djch vij do;

Xac djnh duct pan cling viac da hoan thanh ti ngay ket thoe nien do ke toan; va

Xi° djnh duct chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung cep djch Vi) do.

Thuya Minh Mbi là mçit b phem hap than?, va dirpv dye cang vai Rho cap Mi chIn), 12 Mang

12

CONG TY CO PHAN CAP NI.VOC CHO LON 86 97 Pharn Ha-u Chi, Phireng 12, Quari 5, Minh ph6 H6 Chi Minh BAO CAO TAI CHNH Cho Icy Ice toin ket thoc ngay 31 thing 12 dim 2018 Thayer mirth Ban do tai chinh Ogg then)

Lai tan gal

Dearth thu dupe ghi nhan khi San lAi phat sinh tan ca so den Soh (c6 drill den Igi tac ma tel san dem lai) trir kha nang thu he' tien lai khong chic chtm.

cd hir va tat nhutin aux chia

CO tat va Ii nhudn Mtge chia Huge ghi Man khi Cling ty da duot quyen nhart c tac hoc Igi nhuan tfr viec gdp vOn. C6 tire dirge nhan bang cer phieu chi theo dal so Itrong cep phieu tang them, ma khong ghi nhan gia trj ce, phieu nhan dugc.

Cac khoin giant trir doanh thu

Cac khoan giam trir doanh thu ban hang, cung cep cach vv phat sinh trong bao gem giam gia hang ban vi hang ban bj tra lai.

Cac Ichoan gigun gia hang Mn vi hang ban hi tra Iv.i phat sinh ding kt tau thi sAn pham, djch vu dugc dieu chinh gum doanh thu cOa kt phat sinh. Trong tnrang hgp sAn phem, dich Ha trait thu tir cac throe, den sau mai phat sinh cac khoan giam tra doanh thu thl dugc ghi nhan giam doanh thu theo nguyen nett phat sinla trutc thai diem phat hanh Bao cao tai chinh thi ghi giarn doanh thu tren Bao cao tai chInh cim kt p Boo cao (kt tank), vi neu phat sinh sau thai diem phat hanh BA° cao tai chinh thigh' giam doanh thu cüa k phat sinh Oct sau).

Chi phi

Chi phi la nhang khoan giam loi fch kinh te Hugo ghi nhetn tai that diem giao dich phat sinh hoc khi 06 kha namg Mang doi chac °Ilan se phat sinh trong Mang lai khOng phan biet da chi tien hay dn.

Chi phi clime ghi nhan thee thin tO phat shah ten nguyen tic 'MU hop vdri doanh thu trong kt. Trong truang hap nguyen ten phi/ hgp xung den vai nguyen the then tnang, chi phi dugc ghi nhan can dr vie ban chat va quy djnh cüa cac chuen num ke toan de bao dam phan anh giao dich mot cach trung thvc, hrm 1St.

Chi phi di vay

Tat ca cac chi phi Ii vay khan &roc ghi nhan via Ban crio ket qua hog dOng kinh doanh khi phat sink

Thue

Thu6 thu nhap doanh nghiep the hien thug gia trj cUa se thue phai tra hien tai vi so thue hoan lai.

SO thue hien tat phai tra ducm tinh dua ten thu nhap chju thui trong nam. Thu nhap chju thue khac vth Igi nhuan thuan dugc trInh bay ti-en Bao cao ket qua hot dOng kinh doanh vi thu nhap chju thue Icheng bao gem cdc khoan thu nhap hay chi ph! SIM thue hoc dtryc khan trir trong cac nam khac (bao gem ca t6 mang sang, nett c6) vi ngoai ra khong bao gem cac chi tieu khang chju thue hoc Icheng dugc khan tit.

Viec xac djnh thue thu nhap tha Cong ty can th vao de my djnh hien hanh ye thue. Tuy nhien, nhfing quy djnh nay thay dei thee hing thin Ict vi vie° xac djnh sau cling ye thus thu nhap doanh nghiep tut thuOc vao ket qua Iciem tra dm co quan thue có them quyen.

Thuyit mink miry la mot ba phan hap thanh va &cc dpc cang val Bao coo i chlith 12 thang

13

CONG TY CO PHAN CAP Nirdc CHQ LON Sd 97 Pham Hatt Chi, Phuang 12, Quan 5, Thanh pM lid Chi Minh BA° CAO TAI Clifb1H Cho ky ke man ket than ngay 31 thang 12 nam 2018 Thuyet mint) Bao eho Si chinh (tap theo)

Theo bien ban ket titan thanh tra thue sO 1757/KL-CT ngay 14 thang 12 Man 2015 thi te ky HIM thus rift 2009, Cang ty se thrge ap dung au dai [hue thu nhap doanh nghiep theo quy dinh tai Thang Pr 130/2008/1T-BTC ngAy 26 thang 12 nam 2008 dm BO TM Chinh cho then gian can lni. Do den het kY tfnh thus dim 2008, C8ng ty da het thoi gian mien thud theo Th8ng Pr s6 134/2007/TT-BTC nen mire uu di Clang ty dirge hueng en the nhu sau: Thue suAt 10% tic nam 2009 dAn nay, 2021; giam 50% sa thue thu nhap doanh nghiep phai nap trong 9 nam tinh tfx nam 2009. Ky ke todn 9 thang ket thde ngay 30 thang 9 Om 2018 Cdng ty da het thefi gian throe hutmg tru dai giant 50% se thue thu nhap doanh nghiep phai nap nen Ceong ty tinh thue thu nhap doanh nghiep theo [hue suit 10%.

Thud thu nhap hoan lni Hugo tfnh tren cac khoan chenh tech gia gia trj ghi s6 vh ca sa tinh thud thu nhap tha the khoan mac tai san ha c6ng nq tren Bac} cdo tai chfnh giaa nien dØ và throe ghi nhan theo phuong phap Bang can diSi ke Man. Thu e thu nhap hoan lai phai tra phai dirge ghi nhan cho St ed cac khoan chenh leeh tam that cem tai Mn thu e thu nhap hoan WI chi &roc ghi Man khi chic chan ca di Igi nhuan tfnh thu e trong Prong lai d Ichau tnut the khoan chenh Itch tnm the'.

Thue thu nhap hoan lai dime xac dinh theo thue suit do tfnh se ap dung cho Mm tai ski Ctirgc thu hei hay no phai tra dime thanh toan. Thue thu nhap hoan lni dirge ghi nhan vao Ban cdo ket qua hoot Hang kinh doanh tra tnremg hop 'Moan thus de c6 lien quan den the khoan nixie duct ghi thang vao von chU s& hau. Trong throng hop dd, thue thu nhap hoan Int thing Huge ghi thing vao von chit

hau.

Tel sat] thue thu nhap hoan lj va no thue thu nhap hoan Ini phai tra dirge bh ha khi Cong ty c6 quyen hop phap de bit tra giaa tai san thue thu nhap hien hanh yen thue thu nhap hien hanh phai nap va khi the tai san thue thu nhap hoan loi va no thue thu nhap hoan lai phai tra lien quan tdi thue thu nhap doanh nghiep dime quart 15, bei cling mat ca quan thue va Clang ty c6 dtr dinh thanh toan thue thu Map hien hanh tren at sa thuan.

Cac 1i thue khan dirge ap dung theo the luat thud hien hanh tai Viet Nam.

Lai tren c phieu

Lai ca ban tren ce phieu dtroc tinh bang each chia Igi nhuan hoc 18 phan be cho cO tong ser hau co phieu ph6 thing etla Cang ty sau kin trIch lap quy khan thuerng, !than loi cho se luong binh quart gia quyen caa se ce phieu phi) thong dang km hanh trong ky.

Lai suy giam tren eti phieu Huge the ['nth bang each dieu chinh Igi nhuart hoc 18 phan be cho c6 clang sa lulu c6 phreu phe thong cita Cong ty (sau khi trich lp quy khen thueng, phdc leri) va sO binh quan gia quyen th phieu oho th8ng dang Itru hanh do anh hueng cda Ca.0 ce phieu phi) thong tiem nang c6 tan dang suy giam de taut lai suy giam tren ce phieu.

Cie ben lien quart

Cac ben dirge coi la ben lien quan can Cang ty neu met ben có kha 'tang, toe tiep tmAc gian deo, kiem soat ben kia hoax ed anh huemg citing Ice dei vai ben kia trong viec ra (my& dinh the chfnh sach tai chinh va hoot (tang. Cac ben cang &rem xem la ben lien quan can C8ng ty !Au cong chju su kiem soat cluing hay chju anh huong (tang ke chung. Coe ben lien quart co the IA the Gong ty hoe the ea nhan, bao gam ca cáo thanh vien gia dlnh than cMi tha ea than &roc coi la lien quan.

Bao eio theo b phtin

BO phan kinh doanh bao gam ha phait theo linh voc kinh doanh va ba phan theo khu we

Thiry& minh nay ta WM 60 phan hop thanhva dux cinc chng voi Ban cdo tat chinh 11 fining

14

CONG TY CO PHAN CAP NIJOC CHOU* BS 97 Phhm HIM CM, Phutng 12, QS 5, Thank ph6 Ha CM Minh BAO CAO TAI CHINH Cho kjrkt tit kétthAcngay 31 thank 12 nAm 2018 Thuyet mlnh Bin ego Si chinh (tip then)

phen theo Rah vue kinh doanh la met phan co the >Mc (huh rieng biet tham gia vao qua trinh san xuat hoc cung cep san phem, dich vu co rui ro va loi ich kinh te lchac Wei cite be phan kinh doanh khan.

Be phen theo khu vcrc dial5r la met phan co the xdc dinh Hang bit tham gia vao qua trinh san hoc cung cep san phki, dich vu trong pham vi met mai truenig kinh th cu the vã co rid ro va 191 loll kinh 4 khac vdi cac be phan kinh doanh trong can mai truerng kinh t khan.

V. THONG TIN DO SUNG CEO CAC !MOAN MIX TRINH BAY THONG BANG CAN DOI Kt TOAN

Tien va can khan tuong &rang tin

Dunv tinh: VND

31/12/2018 31/12/2017 Tien mat 15.458.083 17.995.993 Tien gin ngfin hang 18.446.845.443 18.642.544.024 Cac !Moan tutmg throng tien (1) 14.000.000.000 31.700.000.000 CQng 32.462.303.526 50.360.540.017

(i) Cac khoan Mang throng tien phan anh cac khan den gni co kY han khang qui 3 [hang tai Ngen hang Nang Nghiep va Phat trien Nang Than Viet Nam - Chi nhanh Cho Lon yen lai suAt 4.1%/ nam (nam 2017: 5%/ tarn).

Cac khan du tu tai chinh ngin Nut

31/12/2018 31/12/2017

DAu tif dm girt. den nay din hnn Tien gfri han 6 thong Ngan hang TMCP Sai Gen

Cia trj ghi GM gee GM tn ghi s Gia new

50.596.753.234 50.596.753.234

(*) 50.596.753.234 50.596.753.234 COng 50.596.753.234 50.596.753.234

(*) Tien gin kjf han pit anh can khoan den gin ca kY 6 Mang ti Ngan hang TMCP Sài Gen vai lai salt 7.1% /am.

Phil thu ngin hn caa khach hang

31/12/2018 31/12/2017 'fling Cang ty Cep wan Sai Gen 12.951.055.881 104.486.986.997 Cac khach hang lien quan den dich vu cung cep nude 6.596.064.211 6.593.145.066 Cac khach hang lien quan den dich vo Ichac 1.244.403.038 2.830.664.021 ging 20.791.523.130 113.910.796.084

Thuyat minh nay la mat ba phOn Imp March va duvc dpc ding vat Boo aaa tat chinh 12 thcing

15

C6NG TY CO PHAN CAP NHOC CHO LON SO 97 Pham HMI CM, ?biota 12, Quail 5, Thanh phd, Ha Chi Minh BAO CAO TAT CHfNH Chok9 ka tit kat thfic ngay 31 Mang 12 nam 2018 Thuytt mink Bao can di chinh (tip then)

Phtil thu Ma khdch hang M clic ben lila quan Tang Cong ty Co nut sai Gan 12.951.055.881 104.486.986997 Air nghiep TruyEn din Nu-ac such 292.958.500 304.812.619 COng 13.244.014.381 104.791.799.616

Tri truat cho aped ban Ivan ban ang ty TNHH D'IXD - Cap Thoat Nut & Mai Trithng WASEEN 734.715.075 /196.000.000 Cong ty TNHH MTV Hung Dai Viat - 1.238.991.723 Cang ty TNHH Hai Hoang Duong ang Ty TNHH XDBCN & Duang Ong Hoang

1.021.211.847 1.614.682.386

Tilting - 810.821.820 Cty CP DT TM DV KT Tin Nghia 455.960.465 Cang ty TNHEI MTV BA Dim 1.424.379.997 1.702.000.000 ang Ty CP Tu Van XD Cap Nu& 103.158.207 446.849.460 Cac Ichach hang khac 365.549.584 641.918.757 Cong 3.649.014.710 9.107.224.611

Trti fru& elm ngthl Mn la Sc ben liPn quan Cang ty Ca phan Tu win Xcb; dung Ccip Nicat 103.158.207 446.849 460 C0ng 103.158.207 446.849.460

Phai thu khac

31/12/2018 31/12/2017 G a tri Dkr Wow Gil trj Dv pita

Phil thu nab' bun khic 2.221.692.184 3.594.126.969 Phil thu khac la ban lien quan 2.987.027.416 Tang Cling ty cap nude Sai Gen 2.987.027.416 PEW thu kluic 2.221.692.184 607.099.553 Phai thu ye khoan cho mum vat tu - Cac pi-long ban Cong ty c6 phan Cap NuOc Chg Len 882.388.624 169.243,868 Dv thu lai tien gal c6 kt hnn 941.469.774 83.437.500 Phai thu khan 397.833.786 255.612.185 Tum (mg 98.806.000

Thai thu dal Ilan kink 13.292.634 7.901.515 I“, guy dal han 13.292.634 7.901.515 COng 2.234.984.818 3.602 028 484

Thuyit minh nay la mot b0 phan hap thanh va chum doc clang vol Boo cao tat chinh 12 thang

16

CONG TY CO PHAN CAP NUOC CH O LON sa 97 Pham Hthi CM, Phutong 12, Quan 5, Thinh pho H8 CM Minh riAo cAo TAT CHINH Cho Icy ea toan kat th0c ngay 31 thang 12 Min 2018 Thuyat mioh Bio do thi &Mb (flap theo)

6. Nv xdu

31/12/2018 31/12/2017 Gil tri co the Gii trj Co the

Gil gec thu hai Du phong Gia g6c thu boi Dv phong Dv phimg phai thu ngdn hpn khal dAi 5.041.407.910 2.826.672.141 2.214.735.769 4.402.234.575 2.417.143.039 1.985.091.536 Phai thu nein ban ctia khdch hang Can khach hang lien quan den dich vu

5.041.407.910 2.826.672.141 2.214.735.769 4.402.234.575 2.417.143.039 L985.091.536

cwag cAp nuac, dich vu khan 5.041.407.910 2.826.672.141 2.214.735.769 4.402.234.575 2.417.143.039 1.985.091.536 Cang 5.041.407.910 2.826.672.141 2.214.735.769 4.402.234.575 2.417.143.039 1.985.091.536

Cac khoan nq xau lien quan cac khoin phai thu cita khach hang ban hang, cung cAp dich vu, xay dung.... hay de Man IV 6 Mang at len, hoc cac Ichfich hAng Icho eó kha nang thanh than, nlar Ichach ng da lam vac tinh trang phd tich. be Von va cdc twang hgp kho khan tucmg tr.

- Khemg c6 khoin tin phat, phai thu ye lai tra cham... thee hgp d8ng phat sinh tir cc khoan ng qud ban nhtmg khong

- Giá trj oa the thu hti mia cac khoan ng xdu doge xac dinh bang gia g6c tra di du phong da trich lap.

khoan phai thu khac... da qua hart thanh san, hoc dang lam thra Mc glad the, mat

dune ghi nhan doanh thu.

Thuyit mink nib) la mot 10 San hop thank viz &gm dpc cling voi Brio ctio ted chintz 12 Mang

17

CONG TY CO PHAN CAP NHOC CHQ LON S6 97 Pham Han Chi, Phubng 12, Quern 5, Thanh ph 6 116 Chi Minh BAO CAO TAI CHINO

Gm 83/ Ice tan ket thitc ngny 31 thang 12 nam 2018

Thuyet minh São cao tel chinh (tap theo)

Ding tbn kho

31/12/2018 31/12/2017

Gid en Dv phdng GM etc D phong Nguyen lieu. vet lieu 16.167344.542 13.608.878.562 Chi phi sin xuAt, lcinh doanh do dang 127.781.245 6.459.712.188 COng 16.295.325.787 20.068.590.750

Chi phi trd trait

31/12/2018 31/12/2017 Chi phi hi trut ugh hvn 2.213.660.600 3.289.786.145 Gong co (long co 1443.860.600 2.492.386.145 Bio him nhan thp cho nhan vien 769.800.000 797.400.000 Chi phi tra fruit dill ban 60.329.227.600 59.406.309.352 Chi phi sOa theta yin phong 127390.081 186.159.069 Gin eking ha mac theo Nghl dinh 117 43.602.581.187 40.971.608.997 They Hang 116 nutc 9313.146.861 11.325.930.424 Chi phi cal to ting mix 833.154.405 235.999.151 Lip Mt man sao 12.941.530 51.766.134 Chi phi cal too Ong two phuc vu CTTN 4.997.114.068 2.947.263.633 COng cp dung cp 35.521.955 276.979.203 Phan main ARCGIS 996.247.708 2.988.743.128 Xay dong nha kho vet to 210.929.805 421.859.613 COng 62.542.888.200 62.696.095.497

Thuyit mirth nay la mat kJ phOn hop dthnh ver Ihrpc dric ding voi Brio cdo chlrth 12 'hang

18

CC1NG TY Co PHAN CAP NUtiC CIIQ LON SO 97 Phnm Hen CM, Phinmg 12, Qunn 5, Thinh ph a HO Chi Minh BAO CAO TAI CHiNH Cho 1c1i kO Wan kOt thiic ng-ly 31 thang 12 ram 2018 Thuyet minh Rae cao tai chinh (dap theo)

9. TM San CO climb hut hinh

1.004.708.486

May m6c thiet bi

115.536.728

847.677.646 41.494.114 41.494.114

936.718.486 67.990.000 67.990.000

89.040.840

Nha caa. vat kin tree

29.000.000.000 216.148.586

216 141586

29.216.148.586

1.159.999.997 584.608.736 584.608.736

27.840.000.003 27.471.539.853

Phtroug tin van truyen dan

632.169.320.477 52.658.681.147

52.658.681.147 4.971.074.672

412.735.629 1.774.550.784 2.783.788.259

679.856.926.952

450.817.590.258 41.800.092.360 41.800.092.360

3.176.274.991 412.735.629

2.763.539.362 489.441.407.626

181.351.730.219 190.415.519.326

Unit M van ',hang

17.691.964.809 1.073.041.875 1.073.041.875

18.765.006.684

11.808382.735 2.657.094.254 2.657.094.254

14.465.476.992

5.883.582.074 4.299.529.692

Gang

679.798.003.772 54.015.861.608 1.141.031.875

52.874.829.733 4.971.074.672

412.735.629 1.774.550.784 2.783.788259

728.842.790.708

464.633.650.636 45.083.289.464 45.083.289.464 3.176.274.991

412.735.629 2.761539.362

506.540.665.109

215.164.353.136 222.302.125.599

Khoin nue

Nguyen gia 01/01/2018 Tang trong dun Mua trong Ram Dint XDCB hoan thimh Giam trong narn Thanh lj nhuong ban Quyat loan ltai Sera cha, tu bo 31/12/2018

Gil trj bao mon My ha 01/01/2018 Tang trong nam Khtiu hao trong nam Giam trong nam Thcmh Ifi, nhuymg ban Szia chiba, tubd 31/12/2018 GM tri can Ii 01/01/2018 31/12/2018

1.744.608.733 889.171.758

Thuyit minh nay la mOt b phon hop thank va Max dc tang vOi BS So Mi chInh 12 (hang

19

CONG IV CO PHAN CAP NHOC CHO LON 86 97 Plutm Hatt CM, PhuMrg 12, Quin 5, Thanh ph6 HO Chi Minh BAG CAO TA! CEINH Cho kt Ice togn k6t than ngity 31 thang 12 nlm 2018 Thuyh minh Sao do MI chinh (tiep thee)

Nguyen gra cim thi san c6 dinh him hInh da

IChoin more

khau hao het Wrung yin can sir dung:

Nhl cira. May m6c vn't kin trim [Met 111

Phtrung tie° van taL truyen din

Thiet hi van phimg COng

01/01/2018 742.166486 260.664.393.820 4.538.556.430 265.945.116.736 31/12/2018 801.366.486 279336.766.250 8.307.711.043 288.645.843.779

10. TM san et') dinh v8 hinh

01/01/2018 Tang trong Irk Clam trong ky 31/12/2018

Phdn mdm may firth

Nguyen gin'. 4.651.186.666 423.000.000 5.074.186.666 Hao men lily Ice 3.994.324.088 609.068.721 4.603.392.809 Gil tri con Ini 656.862.578 (186.068.721) 470.793.857

Thvyat mini, mb, la med ha phdrt hop Mani; va dimc doe cling voi Belo cdo fat chinh 12 Mang

20

I a .11 *It tor

CoNG TY CO PHAN CAP Noir cm, LON S6 97 Pliant Hatt CM, Phtremg 12, Qu6n 5, Thanh ph 6 HO Chi Minh BAO CAO TA1 CHiNH Cho kg k6 togn k6t thtic ngay 31 than& 12 nam 2018 Thoyet minh Min cao thi chink (tip theo)

Chi phi lay dtrng co ban d& dang

31/12/2018 31/12/2017 Cong trinh di dbi &thug Ong 3.421.749.270 3.332.960.847 Ceng trinh ch6ng Mkt thoat nut 986.897.048 3.033.189.793 Cang Minh cai to Ong :nue 350.541.982 Cong trinh Ong cai 1.441.724.102 1.769.079.945 Phat Mien mtmg Itrai 2.820.694.738 3.982.510.358 Phat Men phAn mem Gis 1.019.303.000 Cijng 9.690.368.158 12.468.282.925

Thai tra ngtr61 ban Rain ban

Tang Cang ty CAp

31/12a018 31/12/2017

Gid trj 84 c6 kha Jiang

tra ny Gia tri 56 c6 khã Ming

trA tgr

Nu& Sai Gan 95.768.554.632 95.768.554.632 145.615.297.241 145.615.297.241 Cang ty CP DT XD & TM Thai Binh Ducmg 74.106,992 74.106.992 74.106.992 74.106.992 Cang ty C6 PhAn Xay chmg so 5 2.909.598.399 2.909.598.399 Cty TNHEI Dan VI 213.376.887 213.376.887 16.493.437 16.493.437 Cty CP DT XD IQ Nguyen 6.409.323.688 6.409.323.688 901.542.711 901.542.711 Cong ty QL CTGT Sai Gen 572.315.082 572.315.082 572.315.082 572.315.082 Cty CP DAu Tu. Minh H6a 454.778.500 454.778.500 Cty CP XD ha &rig D.N,A 404.666.871 404.666.871 225 444 322 225 444 322

3.046.505.588 3.046.505.588 NM cung ckp khac 2.649.354.200 2.649.354.200 ging 106346.476.852 106.546.476.852 153.361.303.772 153.361.303.772

Phil tit ngtrM ban la the ben lien quan 31/12/2018 31/12/2017 Tong Can& ty Cdp nut sal Gon 95.768.554.632 145.615.297.241 COng 95.768.554.632 145.615.297.241

Thuyit minh nay M mat 66 pia hop (Meth va duqc doe ming mdi Bac cdo clurnh 12 Mang

21

CONG TY CO PHAN CAP NUOC CHO LON 86 97 Phym Hffu Chi, Phudng 12, Qugn $, Thanh ph8 Ho Chi Minh BAO oA0 TAT CHINN Cho 1.1 ke tan 861 Chile nwly 31 thang 12 nain 2018 Thuyet minh Bio coo (Al chinh (tip theo)

Ngueri mua tra Hen [rut Elgin hun

Truy thu tien that [boat nu6c 624.679.257 440.121.156 Tam thu chi phi thiet id 6ng nganh 226.393.390 148.687.998 Tien nude chua gial tech 5.390.542.199 3.594.594.439 Khu quasi I giao thong do thi se 19.367.000 19.367.000 Cac khach hang khac 33.997.091 131.519.097 ging 6.294.978.937 4.334.289.690

Thud va cdc khaki phai nOp Nha nut

Chi tieu 01/01/2018 SO phal n§p SO 41 n8p 31/12/2018 Thu e GTGT hang ban nOi dial dich vu cung cip trong nu6c 639.456.759 51.934.326.414 51.934.326.414 639.456.759 Thue thu nhep doanh nghiep 3.252.679.248 1.388.181.599 3.520.826.326 1.120.034.521 Thue thu nhap ca Man 360.675.024 3.159.049.873 3.120340.246 399.384.651 Tien thud dat 4.250.995.800 7.669.315.000 11.920.310.800 Cac loi thue khac - Thue mon bat 3.000.000 3.000.000 Can khoin phi, le phi va cat khoan phai nOp khan - Phi boo ve mOi trubng 8.717.910.024 95.129.379.800 94.444.287.648 9.403.002.176 COng 17.221.716.855 159.283.252.686 164.943.091.434 11.561.878.107

TrInh bay se denten Bang can al ki loan: Thue ye cat Moan phai thu Nha nu6c Thai va cat khoan phai np Nha nut 17.221.716.855 11.561.878.107

Thui gid trj gia tang

Ceing ty ap dung [hue gia tri gia tang theo phtrang phap khiu tit

Thue suit áp dung:

- Cung cap nut

- Cung dip dich vg :10%.

Thu, thu nhop doanh nghiep

Kum Thuyet minh s6 VI.8.

Cdciopighuikhdc

Cong ty ke khai va nOp cat loai thu e khac hang nam the() qui dinh hien hanh.

Thuyit minh na y la FOE b0 phan hpp than?, va duvc dpc cling vat Boo cao rat chinh 12 thling

22

C6NG TY CO PHAN CAP NUOC CH6 LON Se 97 Phgm Rau CH, Phutng 12, Quart 5, Thanh phe Ha CH Minh BAO cAD TAI CHINH Cho ky Ice tan ket thfic ngay 31 [hang 12 nam 2018 Thuyet minh Bio coo tai °birth (tip thee)

Quyet loan thue cna Cong ty se chiu sir kiem Ira caa Ca quan thue. Do vice áp dung lugt và can qui dinh ye thued61 vai nhieu logi khan nhau c6 the dirge giai thfch theo nhieu each khac nhau, s6 thue But trinh My tren Bao cao tai chfnh e6 the bi thay (16itheo quyet dinh cüa ca quan thue.

Chi phi phai tra ngin hgn

31/12/2018 31/12/2017 Trfch try& chi phi thue thgc hien Mc c6ng trinh phat trien mang lirOf kg nut nghiem thu nhung chua 6.658.888.973 quyet loan. 10.679.095.194 Trfch try& chi phi gin (Mug h6 nut theo nghi clink 117 4.284.122.474

28.442.618.322 Trfch trade chi phi gin Ong cái 186.857.932 349.189.056 TIM lao HDQT 345.600.003 Inch tut chi phi cung cep dich vu khac 614.925.320 44.324.511 C§ng 12.090.394.702 39.515.227.083

Phil tra khic

Phil tra ngin hgn kithe 10.254.644.878 15.483.856.213 Tang Cong ty Cep nude Sai GM 711.572.719 7.109.095.468 Cong ty TNHIR MTV CT Giao Th6ng COng Chinh 70.000.000 110.000.000 Kinh phi eang doan, the khan bao hiem phai nap 9.387.138 9.387.138 Nhan ky guy bao lanh thgc hien hop Hong 6.109.592.697 5.158.604.073 Phi bao ve m6i truang dirge gift 13i de chi 27.396.443 239.749.986 Ca tac phai Ira cho c6 (long 1.065.178.735 1.116.233.319 Cac khoan phai Mt khac 2.261.517.146 1.740.786.229

Phil tra did hgn kbac 16.371.815.341 18.845.260.211 Phai tra khach hang du hr ong cai gin (tang h6 nude 16.371.815.341 18.845.260.211 COng 26.626.460.219 34.329.116.424

Phtli trti khdc la ben lien quan #cdc Tong Ging ty Cdp nude Sal Gen 711.572.719 7.109.095.468 Gang ty 77VHH MTV Cong trinh Giao thong Cong Chdnh 70.000.000 110.000.000 Cang 781.572.719 7.219.091468

Thuylt minh nay la mot bo plOn hop thanh va dopy doc cimg vol Bac coo tat chitin 12 Oulng

23

CONG TY CO PHAI. NI CAP NY& COO LON 56 97 Pham HMI CM, Phtiong 12, Quart 5, Thatch phA HA Chi Malt

BAO cAo TM CHINO

Cho Icy ke man ket tittle natty 31 thing 12 aim 2018

Thuyet minh Bâo dm tin Molt (Pep theo)

17. Vay Va nq tii chinh

01/01/2018 31/12(2018

Gil tri S6 co kha tang Tang trong kj, Giam trong Ity tra nq

Gil tri Sh c6 kha ming tn ntir

Vay vi ritt ngin him 1.788.212.721 1.788.212.721 1.788.212.721 3.737.480.000 3.737.480.000 Vay clai han den hrtn tra Tong Cang ty Cip nudc Sal Gen [II 1.788.212.721 1.788.21/721 - 1.788.212.721 Vay dai ban Ngan hang NN&PTNT den ban tra 3.737.480.000 - 3.737.480.000 3.737.480.000 Vay vi nq thue tai chinh [161 hall 3.711.736.608 3.711.736.608 27.192.140.986 7.449.216.608 23.454.660.986 23.454.660.986 Vay clai han Tong Corm ty Cap tank Sal GM III 3.711.736.608 3.711.736.608 - 3.711.736.608 Vay dai han Ngan Jiang Rang nghiep va Phat then Nang [Iran Viet Nam - Chi nhanh Chg Lan 121 - - 27.192.140.986 3.737.480.000 23.454.660.986 23.454.660.986

Chng 5.499.949329 5.499.949329 30.929.620.986 9.237.429.329 27.192.140.986 27.192.140.986

ThuyOt minh chi flit vav va no theo timg di,i tam&

IChoan vay dai ban Ngan hang N8ng nghiep va Phat trietn Ming th8n Viet Nam - Chi nhanh Chg Lem &nye hoon tra theo Huh bieu saw

31/12/2018 Trong yang 1 nam Tfrnamth2dénnamth5 Sau 5 nn

3.737.480.000 17.822.100.000

5.632.560.986

Trer: SO phai tra trong yang 12 thing (dtrge ft-111h bay 6 phan nq nein hp)

SO phii tra sau 12 thong

Thigh minh nay m mot bn' phtin hcm thank va &gm dcm cling voi Boo cdo MI chinh 12 timing

24

27.192.140.986

23.454.660.986

II',, • jr" 1.) N.O.

CONG TY CO PHAN CAP NO& COO LON SO 97 Phom 110u CM, Pluitmg 12, Quan 5, Thinh ph 6 HA Chi Minh BAO CAO TA1ANL{ Cho k9 Ice toan k& Mac nue! 31 thing 12 Min 2018 Thuyk miuh Bio aka tai chinh (tip thee)

Vay và nq thue Mi chink lit Sc hen lien quan Tang Cong ty Cap meat sal Gott Con:

18. Quy Mien thuing, pink Içri

Nam 2017

Ti ugiy 01 thing 01

31/12/2018 31/12/2017

Ti ogay 31/12

5.499.949.329 5.499.949.329

Trich lip cic guy tn. Igi uhuin

Sir dung cic guy trong niau

Ting kink

Quy Mien thirong 1.743.678.388 2.549.870.877 2.455.143.608 113.100.000 1.951.505.657 Quy plinc loi 538.192.800 2.549.870.877 2.985.547250 5.650.401 108.166.828 Quy thutang Ban than hanh, quail 19 678.594.669 660.087.543 74.483.726 92.990.852 ging 2.281.871.188 5.778.336.423 6.100.778.401 193234.127 2.152.663337

Nam 2018 Quy khen timing 1.951.505.657 2.549.870.877 2.926.230.000 113.590.000 1.688.736.534 Quy ph& 19i 108.166.828 2.926.340.546 1.518.567.714 1315.939.660 Quy timing Ban diiu hank Tian 19 92.990.852 302.125.000 320.632.126 74.483.726 gag 2.152.663.337 5.778.336.423 4.765.429.840 113.590.000 3.279.159.920

Thuyit mini: nay là mat be phan hap thanh va Svc due cang viii São elm gal chinh 12 (hang

25

-41 '<kelt t.-

CoNG TY CCO PHAN CAP NthfiC CHIT LON S6 97 Plum Hau Chi, Phubng 12, QUCLII 5, Thank phi) H6 Chi Minh BAo cAo TAI CiliNFI Cho 1c9 ke loin kat Oulu ngay 31 thang 12 nam 2018 Thayet minh Bio It chinh (nip theo)

ThuE thu nh6p hoãn Ii phai tri

01/01/2017

Chi phi tra Omit did han

Chuytn sang lcri rihuan trong nam 1.135.172.495 31/12/2017 1.135.172.495 Chuyen sang lqi than (16) trong kSr 1.670.428.863 31/12/2018 2.805.601358

Vtnchus&bttu

Bang dOi chieu hien ding Oa viin chit so. him

Von hr cua chn so' hem

Quy dim tir pluit then

Lai nhutin sau thut chin phial ging

phoi 01/01/2017 130.000.000.000 57386.667.692 21.946.515.780 209.333.183.472

LAi trong Mm [rut 17.598.681.128 17.598.681.128 Trich guy du nx phut then 5.726.427.237 (5.726.427.237) Teich lap qu9 khen tinning, ph& led (5.778.336.423) (5.778.336.423) Chia c6 tat (9.100.000.000) (9.100.000.000)

31/12/2017 130.000.000.000 63.113.094.929 18.940.433.248 212.053.528.177

01/01/2018 130.000.000.000 63.113.094.929 18.940.433.248 212.053.528.177 LO trong kt nay 13.544.607.550 13.544.607.550 Trich guy' (au 1-Lr ph& tritm 736 628.598 (736.628.598) Trial lap quy khan thuong, pink lui (5.778.336.423) (5.778.336.423)

Thuyit minh nay la mot bo phOn kg) thanh va durm doc cling vol Baa cao tai chinh 12 thang

26

V ni

CCING TY CO PHAN CAP Niff3C CHQ Lori SO 97 Phan Hint Chi, Phuong 12, Quin 5, Thinh ph6 HO Chi Minh BAO CAO TAM CHINO aio 1c9 k4 than kit [Mc ngay 31 thing 12 nam 2018 ThuyEt minis Deo do til ninth Dieu theo)

Von dAu tn. cila chi' at hay

Quy du tur phat Loi nhuan sau1 tn .en 2 [hue chtra plan

phoi R. COng

Chia c6 tic

- (9.100.000.000) (9.100.000.000)

31/12/2018

130.000.000.000 63.849.723.527 16.870.075.777 210.719.799.304

Chi tiAt vAn dL. ur dui chit sar Mtn

Theo Giay °hang nhan Clang k9 doanh nghiep clang k9 thay dui lin thu ba so 0304797806 ngay 18 thang 5 nam 2018 do S6 K6 hoach va Dau tLrthành pb6 HO Chi Minh cap vOn dila le am Cling ty la 130.000.000.000 VND. Tai ngay 31 thang 12 nam 2018. von diet: lé da dug° cac c6 dong gop du nhu sau:

CO (long

Giay cheng than Ming 1c9 31/12/2018 31/12/2017 doanh nghiAp sfra tIM Lin thir 03

nen, 18/5/2018 VND VND VND

Cling ty CO plan Dia oc Chg Lan 3.000.000.000 2.31 3.000.000.000 3.000.000.000 Ngan hang TMCP Bong A 2.766.520.000 2.13 2.766.520.000 2.766.520.000 Ding ty Dan to Tai chInh Nha Nut Tp. HCM 3.005.000.000 2.31 3.005.000.000 3.005.000.000 TAng Cling ty dp nude Sai Gan 66.304.000.000 51:00 66.304.000.000 66.304.000.000 Cac c6 [tong khan 54.924.480.000 42.25 54.924.480.000 54.924.480.000 Ciong 130.000.000.000 00.00 130.000.000.000 130.000.000.000

M041 minh thy là mM 80 phan imp !Minh vei durc d9c cling vái Bric coo led chink 12 dicing

27

CONO TY CO PHAN CAP Nit& CHO LON 96 97 Phom Huu Chl,Phittng 12, Quen 5, Thanh ph6 H6 Chi Minh BAO CAO TAI CHINH Cholckhoánk&thUcngay31 than 12 nem 2018 Thuyk mink Bao aio tui chink (tip theo)

C6 phieu

31/12/2018 31/12/2017 S6 lung c6 phieu (fang k phdt hanh 13.000.000 13.000.000 S6 lugng c6 phieu da ban m cling chUng 13.000.000 13.000.000 Cd phi'd u ph0 thong

philu fru clai 13.000.000 13.000.000

S6 lugng c6 phieu dugc mua 1i (c6 phieu quY) Ca phi& thang

Cot phi& wu S6 lugng ct phi6u dang hat hanh 13.000.000 13.000.000 C philu phi): thong 13.000.000 11000.000 Co phiern tru

Minh aid c phieu clang Jut hAnh: 10.000 ding/ c6 phieu.

Phan ph6i Igi nbuOn

Trong ky, Cang ty da thgc hiin phan phed Igi nhuen nam 2017 theo Nghj guy hOi ciOng CO dong thuemg Men nam 2018 SO 04/NQ-DHOCD ngay 27 thang 4 nam 2018 nhu sau:

Tir 01/01/2018 din 31/12/2018

Tir 01/01/2017 din 31/12/2017

Chia c6 arc cho cac có Ong 9.100.000.000 9.100.000.000 Trich guy dit tu ph& hien 736.628.598 5.726.427.237 TrIch guy khen thuOng 2.549.870.877 2.549.870.877 Trich quy pluic lgi 2.926.340.546 2.549.870.877 Trieh quy thtrOng Ban diiu hanh. quan Iy 302.125.000 678.594.669 COng 15.614.965.021 20.604.763.660

VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY THONG BAO CAO KET QUA H047 HONG KINFI DOANH

I. Doanh thu than ve ban hang vi cung dip djch vv Tir 01/01/2018

den 31/12/2018

Dim I/ firth: VND

Ter 01/01/2017 den 31/12/2017

Doanh thu cung cap nudfc 993.183.820.771 1.048.239.510.499 Doanh thu cung ch djch IT 17.708.117.333 29.492.002.156 ging 1.010.891.938.104 1.077.731.512.655

2. Cia v6n hang ban

Gid von cung cOp wan 924.294.850.158 997.300.342.785 Gia von djch vv ää cung cAp 15.869.855.253 13.390.386.647 COng 940.164.705.411 1.010.690.729.432

Thuyit minh nay ta rnöl bd plidn Op than!, va dude dpc cling vat Bac cdo thi chitin 12 thong

28

CONG TY CO PHAN CAP NLYOC CHO LON 56 97 Phom ih!hi CM, Phuemg 12, Quan 5, Math ph6 H Chi Minh BAO CAO TM CHNH ChoIc'khoánkétthácngay31 thang 12 nam 2018 Thuyat minh Bin do tie chinh (dip thee)

Doanh thu bout dung tki chink

Tfr 01/01/2018 Tn. 01/01/2017 din 31/12/2018 din 31/12/2017

Lai tien gfri c6 ky Nu 3.089.489.837 1.162.882.466 Lai tien gui kherng ky han 41.208.916 78.156.524 CO tire, Igi nhuan &rut chia 376.400 COng 3.130.698.753 1.241.415.390

Chi phi tii chinh

Chi phi lài vay 1.343.929.448 778.201.669 COng 1.343.929.448 778.201.669

Chi phi ban hang

Chi phi nhan vien 11.866.003.689 10.441.217.636 Chi phi dung cu, d6 clang 2.043411.715 776.121.316 Chi phi khan hao 880.463.990 871.064.698 Chi phi bang tiOn khan 2.457.443.266 1.418.888.534 CUng 17.247.322.660 13.507.292.184

Chi phi quail I doanh nghit'p

Chi phi nhan vien 20.547.809.736 21.252.851.285 Chi phi nguyen vat lieu 124.390.190 Chi phi a clUng van phong 3.587.533.532 3.416.392.145 Chi phi khan hao 3.850.771.711 4.057.926.000 Thu6, Phi va It phi 211.440.159 908.332.767 Thue dat 1.650.840.600 713.097.000 Chi phi da pherng giam gid 229.644.233 66.440.804 Chi phi dick vu mua ngoai 426.833.357 324.529.865 Chi phi bang tien khac 9.802.491.593 7.534.037.199 Cling 40.307.364.921 38.397.997.255

WI nhtnin (18) khic

Thu nhUp kink 2.244.406.424 7.374.166.497 Thu nhap ban hO sa mei than 10.000.001 72.727.280 Thu Slap khach hang dau nr Eng cãi khong hoan Jai 1.120.027.565 1.966.587,804 XirlY cong n tOn Hang 320.050.752 2.023.945.026 Thanh 1 TSCD 73.650.822 62.236.105 KM° sat cung cAp throng 6ng cAp Moat nut 6.536,000 25 046 000 Thu phi dinh mire nude, boi thtremg di dal 4 th6ng cap mem 559.712.674 3.076.871.000 Thu nhap khac 154.428.610 146.753.282

Thuyat minh nay IA mAt bo ;Man hAp thanh yet Maim floc cling ylri Bdo ccio chinh 12 thang

29

16.603.218.012 11.475.653.801

5.127.564.211 (9.428.599.563)

9.428.599.563 9.428.599.563

21.986.532.871 (6 586.429.346) 28.572.962.217 (6.448.660.175)

6.448.660.175 6.448.660.175

725.523.545

23% 7.174.618.449

239.523.545 486 000.000

24% 16.263.396.241

467.420.908

(2.950.319.608)

1.579.633.330 (9.359.246.368)

5.127.564.211 28.572.962.217

10% 5%

20% 20%

1.388.181.599 3.252.679.248

1.388.181.599 3.252.679.248

CONG TY CO PHAN CAP NHOC CHO LON S6 97 Pham Hau Chi, Ehudng 12, OS 5, Thanh ph 6 H6 Chi Minh BAO CAO TAI CHINH Choktkétoánk&thücngay3l thang 12 nam 2018 Thuyet minh BAo cAo til chfith (tip theo)

Chi phi khac Chi phi h6 sa mai than Thanh 19 TSCD CM phi d&u tu khong hoan v6n ting cal Chi phi bbi thueing, di ded CM phi khdc Lqi nhuAn (18) khac thuAn

8. CM phi thu 6 thu uhAp doanh nghiep hiAn hanh

600.502.829

986.341.131 7.692.000

531.800.033

1.196,472.729 (336.881.939)

61.010.796

126.750.341

1.643.903.595

6.387.825.366

Ti 01/01/2018 Ti 01/01/2017 d6n 31/12/2018 din 31/12/2017

Loi nhuAn (18) &trot thud - DOI vai how clang san xuat kinh doanh mroc sgch - Del vai hogt Ong kinh doanh khac Dian chinh cho thu nhAp chin thu6 Trit: Thu nhap khang chiu thus Chenh lech tam ChM khoan chi phi trei truer Thu nhgp khOng chfu thui Mac COng: Cac khoan chi phi Ich8ng dirge khan trir Chi phi trich trithc chtta ca Ma don chimg tee Chi ph( phat nap cham, tray thu thui Chi phi khong lien qua hogt dang san zit& kinh doanh Luang 11DQT khong nix n4n tham gia dieu henh TS, le au a du tu kinh doanh nuErc sach Thu nhAp chit, thus (Ia tinh thue) - DOI voi hogt dang sem xuact kinh doanh mite sgch diremuu &di

DOi vet hogt dang son )(aid kinh doanh mite soch khong (Iwo WU dal

Dek vOl hoer clang kinh doanh khac Thu6 suit áp dung - Doi wed hogt d 'Ong san xudt kinh doanh rimy um do: - DM vol hogt clang Icinh doanh khew Chi phi thud thu nhAp doanh nghiep tinh tren thu nhep chin thud nAm hien Minh TOng chi phi thud thu nhep doanh nghiep hien hanh

C8ng ty ea nghia vu phal nOp thud thu nhap doanh nghiEp nhtr sau:

D6i vcti hoat dOng chinh cfm Cong ty thuOc danh mu° nganh nghe tru dai dau hr. Cfing ty co nghta vu nOp thud thu nhap doanh nghidp vâi thue suk 20% trEn thu nhap chiu thus trong thai gian 10 nam va voi thud mat ph6 thong tren thu nhap chiu thue trong cdc narn lien theo. C8ng ty duoc mien thud thu nhap doanh nghiep trong 2 narn kd tir nam bat ctAu kinh doanh c6 Mi WI gigun 50% trong 3 narn tiep theo Ice tir nam 2007.

Thuyit mink nay la melt b ph On hop thanhva duct doc cling vai Bah cao tài chinh 12 thdhg

30

C6NG TV CO PHAN CAP NtrOC CH6 LON Se 97 Pham Hau CM, PhuOng 12, Quan 5, Thanh ph6 HS Chf Minh BAO CAO TAI CHNH Cho Icy Ice tan ket than ngay 31 thang 12 nam 2018 Thuyet minh Ban an tAi chinh (tip thee)

Theo bien ban ket luau thanh tra thue s6 1757/ICL-CT ngay 14 thang 12 nam 2015 thi tinh thus nam 2009. Cong ty se duce áp dung in dal thue thu nhap doanh nghiep theo quy dinh tai Thong nr I30/2008/TT-BTC ngay 26 thing 12 nem 2008 cna BO Tãj Chfnh cho thei gian con lai. Do d6 din Mt tinh time nem 2008. Cong ty da het then gian min thuS theo Thong ta se 134/2007/TT-BTC nen mire mu dal Cong ty dirqe hi/Ong nu the nha sat!: Thue suAt 10% tir nem 2009 den nem 2021; Mem 50% s6 thu6 thu nhap doanh nghiep phai nOp trong 9 nam tinh tn. am 2009.

ke teen nam 2018 ket than ngay 31 thang 12 nem 2018 COng ty a het thCri gian dime hating tru dAi giam thue 50% Mn C8ng ty tinh thue thu nhap doanh nghiep theo /hue suet 10% di v6i Phu nhap ter boat Ong quan l phat then he tilting cOp thoat nuac.

Bei vdri hont dOng khac, Cong ty c6 nghia vu nOp thue thu nhap doanh nghiep v6i thue at& 20% ten thu nhap chju thue.

Lai tren c6 phieu

Viec tinh toan lai ten cO phieu ca ban va vã lei tren c phieu suy giam phan be cho cac ce ding se ban cO phieu phe thong cna Cong ty duvc thvc hien ten ca so cáo s6 lieu sail:

Lai Cu ban fret, c6 phieu

T0.01/01/2018 Tir 01/01/2017 den 31/12/2018 den 31/12/2017

Loixnhuan 06) phfin cho c6 don s& hay ce phieu ph6 thang 13.544.607.550 17.598.681.128 Tra: Se trich quy khen thuong, pink 191

Lcriznhuen (16) phfin be cho (long s& heti c6 phieu ph6 thong 13.544.607.550 17.598.681.128 SO co phieu phO theing binh Tian Iuij hanh tong ram dé tinh lei co ban ten co phieu 13.000.000 13.000.000

1.042 Lai co' ban tren c6 phieu 1.354

b) Lai suy giant teen có phieu

Lcd nhufin (16) phfin 136 cho c6 Tong so heir ce phifiu plui thong 13.544.607.550 17.598.681.128 Trir: SO trich quy Mien thirang. phoc lqi

Lyi nhufin (16) phfin 66 cho c6 don s6 Mtn c6 phi& ph thong 13.544.607.550 17.598.681.128 acidic& dieu chinh lqi nhuan sau thue thu nhap doanh nghiep d tinh kri nhuen phan b6 cho co ?hien oho thong khi the dinh Mi suy giam ten c8 phieu

Lai nhufin thuQc c6 Clang sap hew c6 phieu ph6 thong caa aing ty dime dieu chinh do anh huaing pha bang 13.544.607.550 17.598.681.128 SO c6 phieu ph6 thong binh tan Ian hanh tong nam de tinh lai co ban ten c6 phieu 13.000.000 13.000.000 Se luqng c6 phieu phe th8ng dv kien daqc phat hanh them

Thuyli minh nay la mit bó phan hpp thanh va &pm clpc cling vol Edo ccio tdi chinh 12 dieing

31

CC/NG TY CO PHAN cAr Ntroc afro LON S6 97 Pham Han CM, PhuOng 12, Quan 5, Thanh ph 6 HO Chi Minh BAO CAO TAI CHiNH Cho ky ke man ket Mac ngay 31 thang 12 nam 2018 Thuyet mink Bao can tel chfuh (dew theo)

Ccng:S6 luvng ad/Meru binh juzzin.do tinh Song czia cô phieu ad the duet chuyen dal trdi phiiu chun dei

S6 hryng C6 phieu binh mien km [limb de dupe dieu chinh do anh hutng pha bang 13.000.000 13.000.000

Lei suy giam Iron c6 phieu 1.042 1.354

Chi phi sin zuet, kinh doanh then yeti tiS

Ta• 01/01/2018 Ta• 01/01/2017 den 31/12/2018 den 31/12/2017

Chi phi nude sych 730.503.009.319 709.111.563.222 Chi phi nguyen lieu, vet lieu 11.691.803.964 6.618.589.539 CM phi than cong 103.613.125.393 104.020.195.457 Chi phi khau hao tai san c6 dinh 45.692.358.185 44.500.206.731 CM phi djoh vv mua ngoai 47.948.005.670 57.609.861.205 Chi phi bang tien khac 58.271.090.461 140.735.602.717 C§ng 997.719.392.992 1.062.596.018.871

THONG TIN Bo SUNG CHO CAC ICEIOAN MUC TRINH BAY THONG BAO CAO LUIJ CHUYEN TIEN Tt

I. Cac giao dich khong bang Ben kheng anh hinting den sy lint chuyen den t trong kt nen kheng thrqc trinh bay tren Bao cao Itru chuyen tin vi

T& 01/01/2018 Tir 01/01/2017 den 31/12/2018 den 31/12/2017

C6 tc phai tni 1.065.178.735 1.116.623.691 Lai tien girl con cicr thu 941.469.774 83.437.500

2. OR khaki giao djch bang tin cd inh hwang den sw luru chuyin tth t trong Irk nen &rye trinh bay Wen Rio cao hru chuyin tin

Lai tien gfri nem hang con dr thu cu.& kY trot de thu trong kt nay 83.437.500 33.583.333

C6 tic nam truck &my chi tra trong Icy nay Thanh toan Wink tien mua tai sari c6 dinh

1.116.233.319 1.084.960.576 17.942.280.968

NHONG THONG TIN KHAC

1. Nub*, vy va A do cfic ben lien quan

Ciao dick vdicdc ben lien quan

Ca° ben lien quan vai Cling ty bao gm:

Thuyit minh nay la mPt bp bidet Imp thanh va dupe dpc cimg vizi Boo cap chtnh 12 Mang

32

CONG TY CO PHAN CAP NtrOC CHO LON SO 97 Phan) Hffu Chi, Phteing 12, Quen 5, Thanh phO BO Chi Minh BAO CAO TAI CHtNH Cho kIt ke loan het Mite ngey 31 thang 12 nAm 2018 They& mink Bin can tat chinh (dip theo)

Ben lien auan T6ng Cling ty Cap nude Sei Gen Cong ty Cong trinh Giao thong Cang Chanh Cong ty C6 phan Tv van Xay clung Cap Nut Xi nghiep Truyen din Nude sach

MAI Quail he Cong ty (nam gift 51% v6n then le) Ging ty cling tap doan Cong ty cang tap doan C6ng ty cling tap doan

Cac nghiep vii phat sinh trong k &era Cong ty vdi cac ben lien quan nhv saw

Tir 01/01/2018 ten 31/12/2018

Tir 01/01/2017 den 31/12/2017

Tong Cong Funk Sizi Gan Mua hang h6a (nada sach) 730.503.009.319 709.111.561222 Mua vat to 4.636.179.000 14.692.408.240 Thue tai san hoot dOng 47.521.172.313 57.285.331.340 Lai vay phai tra 387.650.731 778.201.669 Phai tra XDCB va TSCD 5.201.461.725 Phai tra tien dich vçi khac 69.681.818 118.600.000 Phai thu do chi he 174.845.990 Phai thu thi ding tun dru ltha (63.386.495) Phái thu cho thue TSCD huyen Binh Chanh 5.311.645.272 3.000.94E426 Phid thu do chuyen nhvong DHN huyen Binh Cluinh 82.492.664.487 Phai thu do cung cap dich vu Ichac 8.925.853.671

Congo' Cdphdn Tie yin AVy dimgCip Nut Phai tra phi thou hien lap bao cao dau tv va khao sat, to thiet ke, tv van giam sat cang trinh 1.004.631.836 244.377.603

COng ty ang trinh giao Tiding Cong Cluinh Pluli tra IcY qu,, bao lanh thoc hien hop ding Phai thu do cung cAp dich vu 45.454.545

Cdng ty, CP W &Mg trinh giao Thong Cling °Sigh Phai tra ky guy, bao lanh thou hien hop ding Phai thu do cung cap djch vu 717.510.157

Xi nghiep Truyin Din Nitta sach Phai thu cung cap dich vu (10.776.471) 292.797.381

Medi minh nay là mOt bO ph4n hop thdnh va duct okm cling vat B6o oda tOt chinh 12 Mang

33

GONG TY CO PHAN CAP NH& CHO LON se 97 Pham Han Chi, Phuang 12, Quan 5, Thinh ph e He Chi Minh BAO CAO TM Cl-INN Cho ky Ice toin ket than ngay 31 thing 12 nam 2018 Thuyit minh Ban cáo tii chink (tip then)

Tai ngay ket than lcy ke toart, cong nu vdi cac ben lien

Tong ang alp nut Sid an

quan nhu saw

31/12/2018 31/12/2017

Phai thu thuang mai 12.951.055.881 104.486.986.997 Phai thu the khoen chi ha 2.987.027.416 Phai tra thucmg mai (95.768.554.632) (145.615.297.241) Phai tra phi thuc hiem pang girth XDCB. gia ming dang he ntr6c (711.572.719) (7.109.095.468) Phi.' tra tin vay

ang ty ang trinh Ciao Meng ang Cluinh

(5.499.949.329)

Phai tra dat cqc di did throng Ong

ang rya phan Ti, van Xfly (twig ap Nude ffng tuft phi thitc hien lap bao car) deu tu va khan sat, tu thiet ke, tu van giam sat Gong trInh

(70.000.000) (110.000.000)

103.158.207 446.849.460

Xi nghiep Truyin don Nut such Phai thu cung cap dich vu 292.958.500 304.812.619

Thu nh#p cia ale thank vien quaff lj clul chat

Thu nhap caa cac thanh vien quasi 19 chit chat Cong ty trong nhu sau:

Tir 01/01/2018 Ti 01/01/2017 den 31/12/2018 den 31/12/2017

Tien hang 2.114.642.410 1.893.044.960 Cac khoan bao hiem phai tra 86.772.535 77.739.486 COng 2.534.772.535 1.970.784.446

2. Bin cao then 60 phin

Thong tin ba phan &roc trinh bay theo Ruh vuc kinh doanh va lchu vuc dia 29. Cong ty lep Bdo cdo b0 phan theo linh Arc kinh doanh la b0 phan ban cáo chinh yeu vi rüi ro va t9 suat sinh len caa Cong ty N tac dOng cha ytu ben ntiOng khan biet ye san pliant va dich At do C6ng ty cung cAp. Cie b0 phan theo khu e [419 la bØ phan bao cao thir yeu. Can hoat dOng kinh doanh cüa Cong ty dirge to chire va club 19 theo tinh chat caa san phtun va dich vn do Cang ty cung cap v6i mai mOt 60 phan la mat don vi kinh doanh chien lugc cung cep the san phatn Ichic nhau va phuc vu cac thi trithng khac nhau.

Gia ap dung cho eac giao dich gift cdc 60 phan dirge xac dinh bin co sa khach quan Mang Ur oho vOl * ben Mir ba. Doanh thu, chi phi va kat qua kinh doanh cna ck bO phkn bao gam ck giao &It glib ode ba phan. Cie giao (Itch nay Huge loai triz Ichi lap BS° cáo tai chinl

BO phan kinh doanh theo thu vire dia 19 caa Cong ty dirge xac dinh theo dia diem caa tai san nth C8ng ty. Doanh thu ban hang ra ben ngoai trinh bay hong b phan theo khu Are dia 19 &roc xic dirth riga tren dja 19 caa khach hang ca Cong ty.

Thuyat mink nay la mat ba phan hop thanh va dutac Hoc cling v61 Báo cao tat chink 11 thing

34

CONG TY CO PHAN CAP NIT& CHO LON 86 97 Pham HEW Chi, Phubng 12, Quern 5, Thanh ph 6 Ha Chi Minh BAO CAO TAI CHNH Cho ky ka toin kat thfic ngay 31 thing 12 nam 2018 Th uytt minh Bio can thi chinh (tap theo)

BO • phan Moo lInh virc kink doanh

pluic muc dich quan 19. ca cau tó chirc cUa Con ty dug° chia thanh 3 bO phan hog dOng: BO phan cung cap nuk snch va b0 phan lap [tat, di di clang h6. nu6c va cac dich vu khac. Tuy nhien, Cong ty hog dOng chü yeu trong linh vtrc cung cap nu& sach the linh we con lai chi& ty 10 MI5, Ichong Clang ke.

phon Moo khuvy'cdjalj

Toan 110 hog dOng ctia Cong ty du dien ra b khu vtrc hog Ong kinh doanh caa Cang ty (Quan 5, Quan 6, QuOn 8, Quan Birth Tan).

3. Cane cu tai chinh

Chian It rill ro von

C6ng ty quan tri nguan vem nham dam bao rang COng ty c6 the vUa hog (long lien We vaa t61 da h6a Igi ich cita cdc ca tong thong qua tOi uu haa se du nguan van va cong ng.

CAu frac von mia Cemg ty gam ng thuan (cac khoan vay nhu dirge trill}, bay tai Thuyat minh so V.I7 trU di lien va cac lchoan tucmg ducmg tien) va phan van thuac sa hail cUa Cong ty (bao gam van gap, cac quy du tra va lgi nhuan sau thu chin phan ph6i).

Cie chin!, such k toan chit ygu

Chi fiat ck chinh sach k6 tok chit' y&1 va ck phucmg phap ma C8ng ty ap dung (bao gam cac tieu chi a ghi nhan, co set xac djnh gia tri va ca ser ghi nhan cac Ichoan thu nhap vã chi phi) d6i v6i 'ding loai tai san tai chinh va cong ng tai chinh dirge trinh bay tni Thuyet minh so P.73.

Cdc loni cane cu tai chfith

Thi san tài chinh Tian va the khoan

31/12/2018 31/12/2017 Gin trj Oil s6 Gin trj hqp 19 Cia trj ghi s6 GM trj hqp 19

ttrang duong den 32.462.303.526 32.462.303.526 50.360.540.017 50,360.540.017 DAu tu nam gift dan ngay dao ban 50.605.083.234 50.605.083.234 8.330.000 8.330.000 Phai thu caa khach hang 18.576.787.361 18.576.787.361 111.925.704.548 111.925.704.548 Phai thu khk 954.762.408 954.762.408 3.078.366.431 3.078.366.431 COng 102.598.936.529 102.598.936.529 165.372.940.996 165 372 940 996

Nq phai tra thu chinh Phai tra cho ngtred ban 106.546.476.852 106.546.476.852 153.361.303.772 153.361.303.772 Chi phi phai tra 12.090.394.702 12.090.394.702 39.515227.083 39.515.227.083 Phai tra Ichk 26.589.676.638 26.589.676.638 34.079.979.300 34,079.979.300 Cac !Moan vay 27.192.140.986 27.192.140.986 5.499.949.329 5.499.949.329 Cane 172.418.689.178 172.418.689.178 232.456.459.484 232.456.459.484

Thwyat mirth Play la mot bo phan hap thanh va dupe (lac cang vat Btho ccio Uzi chinh 12 ihring

35

CCING TY CO PHAN CAP Mitit CRC( LON s6 97 ?ham Httu Chi, Phueing 12, Qudn 5, Thanh phe He CM Minh BAo cAo TAICHNH Cho ky Ice tool, ket thac ngay 31 thang 12 rift 2018 Thuytt minh B8o cáo di child, (114 theo)

Gia trj hgp 12 caa cáo tal ski tai chinh vã c8ng ng tai chlnh phan anh theo gia tri ma ceng au tai ninth c6 the chuyen dei trong met giao djch hien tat gi ffa cac ben tham gia, ngoai tri.t trubng hgp bat buec phai ban hoac thanh 12. Cong ty sir dung Sc phucmg phap vet gia kith sail de u6c tinh gia trj hop ly cüa au tài san tai chinh vá ng phai tra tai chinh nhu sau:

- Gia trj hop 12 oh Oen va can khoan Mang ducmg tien, Sc Ichoan dau tu nam gift den ngay deo hum phai thu cua khach hang, phai thu khac, phai tra nguai ban, chi phi phai tra, phai tra khan va cáo Ichoan vay tuong throng vai gia trj s8 sach (da tit dg phi:mg dm pit ink tinh c6 Icha nang kh6ng thu he) cim cac khoan mac nay do can cang cu nay c6 kt ngan ham.

- Dei veri cac tai sen tai chinh va °Ong ng tai chinh ma 'thong MI thong tin thj trubng de xac dhah gia trj hgp 12 tai ngay lap Bao cao tai chinh &an nien do, gia trj ghi so dm cac khoin muc nay dirge the hien thay cho gia tri hgp 12.

Muc tieu Quin If dii ro tài chinh

Cemg ty da xay chrng he thong quan 12 red ro.nham phat hien va dkth gia cac rai no ma Cerng ty phai chju, thiet lap cáo chinh sach va quy trinh kiem soat rUi ro & mire chap nhan dugc. Ha theng quan 12 rüi no dugc xem xet 10 (huh Ick nham phan anh nhang thay dal caa dien Icien thj trtremg vi hot tong caa Ceng ty.

Rai ro tai chinh bao gem rai no thj twang (bao g6rn cal no tY gid (rai no ngoai to, rui ro lai suet vi rai ro ve gia), riM no tin dung va riM no thanh Ichoart.

Rat mai trtrbng

Rai no Ill twang la rai no ma gia trj hop ly hoac ck lung tien trong tucmg lai caa cong cu tai chinh se Nen Ong theo nhang thay di cãa gid thj truemg. Rai ro thj trubng bao gem 3 logi: rui ro tt gia, riM ro lai suat vi rid ro ve gia.

C6ng ty da thy:a hien danh gia met each than tang cac rai no fin trittmg lien quan den hog kinh doanh va cho rang Cong ty kheng co riM no trgng yeu nao lien quan den sg hien Ong cUa t2 gia vi sg they ette ye gia khan.

Quan rid ro la' suet

Rai ro 'al suet la rai no mi gia trj hap 12 hoc can lueng den trong timmg lai cfta cong nu tai chinh se bin Clang theo nhang thay del caa lai suet thj toremg.

Rai ro lai suat cUa Cang ty chit' yeti lien quan din can khoan tien gUi cep IcY ban va can lchoan vay.

COng ty chju rai ro lei suet phk sinh tfr ck khoan vay obju lai suet da duct kY kat. Rai no nay se dirge Ceing ty quan ly bong each duy Id 6 mire de hgp ly cac khoan vay vi phan tich tinh hhila calk Irak ten thj twang c6 dugc lai suet c6 Igi cho C8ng ty cac nguan cho vay thich hqp.

Rai ro tin dyng

RIM no tin dung 11 rid ro ma met ben than gia trong hap [tang Wong c6 kha hang thgc hien &roc nghra vu caa minh dart din ten thet ye tai chinh elm Cong ty.

Cang ty c6 cac riM ro tin clang tU cac hoat eking kinh doanh (chi yeu d& veri can khoan phai thu caa khach hang) vã hot deng tIi child], (Wen gai ngan hang....).

Phái thu khttch hang

Cang ty c6 chinh sach tin dung phi' hop cho tUng del tuong khfich hang, cu the ban hanh quy che ban hang vol Sc quy dinh chat the ye can del tugng mua hang. djnh mire ban hang, han mire ng vi

Thuyet minh nay m mat ha phan hop thanh v6 dt,cxc dpc cling voi Bao cat) tai chirrh 12 Mang

36

C6NG TY C6 PHAN CAP NUOC CHQ LON Se 97 Pham HMI CM, Phuemg 12, Quan 5, ThAnh phe H Chi Minh RAO CAO TA1CHNH Cho l4 k toin ket than ngay 31 Mang 12 nam 2018 Thuyit minh tin cio thi chinh (dip theo)

thtri han nq va thutmg xuyan theo dal tinh hinh a Ord] giá xem Cong ty c45 chju rid ro tin dung hay khan. Cong ty thutmg xuyen theo doi no phai thu de d8n 'too thu h8i no, lien hanh Oan tfch tu6i

danh gia ton that no phai thu do khong c6 kha nang thu hOi va, demg thtri xem xat trich lap do phang phid thu kh6 doi (nen c6) tran co sa tang khach hang dei v6i can khach hang qua han, kh6 ded tai ngay lap Rao cao tai chinh gifra nian de theo guy dinh hien haul

COng ty kheng c6 bat Ict rai to tin dung tang yea nao dai yen can khach hang hoc dOi tic bed vi cac Ichotin phai thu den tir met s6 hrpng 16n khach hang hont deng trong nhieu nganh khan nhau va pit bea cat khu voc dia 19 khan nhau, rai ro tin dung khong tap trung vac met khach hang nhat dInh.

Tin gth ngan hang

Can khoan tian gin ngan hang caa C8ng ty dugc gai tai cat ngan hang Ian, c6 uy tin trong ntr6c. Ban Clam Mc Cong ty lchang nhan thay c6 nil ro tin dung tong yeti t& cac khoan tien gri nay.

Rtil ro thanh khohn

Rai ro thanh Ichoan la rid ro Cong ty gap kh6 khan khi thoc hien nghTa vu tai chfnh do thieu tin.

Rai to thanh khoa.ncaa Cong ty cha yen phat sinh tfr viec can Mi san tai chlnh vi ng phai In tai chinh co cat thai diem dao han lath nhau.

Muc dich quan 19 ro thanh khoan nharn dam bao du nguan von de dap img can nghia vu tai chinh hien ti vi Wong lai. Tinh thanh khoan tang &roc Cong ty quan I nhim darn bao mac oho trei gift cOng no den han va tai san den han trong Ict a mat c6 the dugc kiem scat dei vth sO vOn ma Cong ty tin rang c6 the tno ra trong d6. Chfnh sdch caa,Cong ty theo dal thutmg xuyen cac yeu cau ye thanh khoan hien tai va do Icien trong Wong lai nham dam ban Cling ty duy tn dü mire do phang nen mat. cat Ichoan vay va do von ma cat cha s& Mtn cam ket gap nham dap dug can guy djnh ye tfnh thanh khoan ngan han va dai han hon.

Cac Bang duel day trinh bay chi tiet cac mac dap han theo hop dtmg con lai dei v6i tai san tai chinh va c8ng nu nq tai chinh phi phai sinh va thtri han thanh toan nhir da &roc th6a thuan. Cac Bang nay &roc trinh bay doa Iran clang tien chua chi& khan caa tai san tai chinh vi clang tits chua chi& khan cüa cemg no WI chinh tinh theo ngay sant nhat ma C8ng ty phai tra. Viet trinh bay thong tin tai san tai chinh phi phai sinh la cen thiet de hien dirge viec quan 19 rui no thanh Ichoan caa Cana ty khi tinh thanh khoan &roc quail 19 tran co so c8ng no va tai sin thuin.

31/12/2018 Tien va cite khoan

Th. 1 [Am tat 'wing

Tren 1 nam din 5 nAm Tren 5 nam COng

nrang duong tien 32.462.303.526 32.462.303.526 Dem hr nm gia den ngay ciao han 50.596.753.234 8.330.000 50.605.083.234 Phai thu cüa khich hang 18.576.787.361 18.576.787.361 Phai thu khac 941.469.774 13.292.634 954.762.408 COng 102.577.313.895 21.622.634 102.598.936.529

Phiti tra cho ngutri ban 106.546.476.852 - 106346.476.852 Chi phi phaitra. 12.090.394.702 - 12.090.394.702 Phai tra khac 10.217.861.297 16.371.815.341 - 26.589.676.638

Thuyil mini; naylà mat 60 phOn hop Oath Va auvc elpc rung vat Boo cao tea ch1nh 12 thang

37

CONG TY CHI PHAN CAP NU& Mg LON SO 97 Pius Him Chi, Phizerng 12, Quan 5, Thanh ph e He Chi Minh BAO CAO TAICHINH Cho ky ke man ket than ngly 31 thing 12 ram 2018 Thuyet min h Bio can tai duet Nen theM

fl 1 nam trdr xang

Tren 1 nam din 5 [tam Tren 5 nam COTT

Cac 'Moan vay 3.737.480.000 23.454.660.986 27.192.140.986 C(ing 132.592.212.851 39.826.476.327 172.418.689.178

Chenh leek thanh khoan thuen (30.014.898.956) (39.804.853.693) - (69.819.752.649)

31/12/2017 Tien va can Ichoan thong ducmg UM 50.360.540.017 - 50.360.540.017 DS tu trim gitt den ngay ciao han 8.330.000 8.330.000 PM thu caa khach hang 111.925.704.548 - 111.925.704.548 Phai thu khac 3.070.464.916 7.901.515 - 3.078.366.431 Citing 165.356.709.481 16,231.515 - 165.372.940.996

Phil tit cho ngirtri ban 153.361.303.772 153.361.303.772 Chi phi phai tra 39.515.227.083 39.515.227.083 Phai tra khan 15.234.719.089 18.845.260.211 34.079.979.300 Can khoim vay 1.788.212.721 3.711.736.608 5.499.949.329 COng 209.899.462.665 22.556.996.819 232.456.459.484

Chenh lech thanh khoan than 44.542.753.184) 22.540.765.304 - (67.083.518.488)

Ban Giant dee danh gia mat tap trung rai ro thanh toan 6 mire cao do cite cang ng tai chinh cao han tai san tai chinh. Tuy nhien, Ban Gam O6c tin rang hog Hang kinh doanh cart Cang ty co the to ra (30 ngtuein tin de dap Ung cac nghla v tai chInh dao hen.

4. Dieu chinh the sal sot:

Theo thong bao kat qua kiem toan so 13/TB-ICV IV ngay 08 than 01 nam 2019 dm Doan kiem toan nha oven. Trong dd, doan KI'NN (fa có dieu chinh bao cao tat chinh nrtm 2017 nhu sau:

Phai thu ngan han tang do tang doanh thu nam 2017 se tien 1.525.740.075 clang caa 167 khitch hang do don vj áp sal gid ban mean theo quyet dinh 103/QD-UBND ngay 24/12/2009 ve quy dinh ve gia ban nude sach tren dja bS TP.HCM (Bao gem gia trj fru& thug, thue GTGT phai nap, tang phi bao ve mai twang)

Chi phi tra try& dai han tang do:

Tang chi phi tra trut dai han eh& phan be chi phi ban quyen phen mem do don vi phan be khang phi' hop v6i that gian sir chmg, Wang img giam chi phi so tien 170.413.332 dOng

Tang chi phi ha trirem dai han caa cang tac gin &mg he nude s6 tien 1.486.694.686 ding do then chinh that diem phan be, tuang Ung lam giam chi phi gin deng he nu6c la 1.486.694.686 den&

Thug& mirth nay la mot b6 'than hpp thank va dupe Sy ming v61 Boa cao MI chinh 11 thong

38

CONG TY CO PHAN CAP NLYCIt CHO UN 86 97 PM= Han Chi, Phirbng 12, Quan 5, Thanh pha Hai Chi Minh BAO CAO TAI cnfnii Cho kji Ica Min kat thile ngay 31 thang 12 nam 2018

Thuyat minh Mo ego tii chinh (tap theo)

MI chi phi tra trtrec dai han cha con tac thay clang he nuck chub Icy se tien 1.924.982.352 d6ng do dieu chinh thdi diem phan be., tucmg Cmg giam chi phi thay d6ng h6 nut dinh kt la 1924.982.352 Clang

Tang chi phi guan 15, doanh nghiep sO lien 573.120.234 deng do: tang s6 ke khai thue GTGT dAu ye° wren Chilli mire hao hut giam theo quy djnh tdi diSm c lchoim 1 dieu 6 thong tu 75/2012-TTLT-8TC-BXD-BNNPTNT ngay 15/05/2012 et% lien be ye nguyen tang xac dinh gia nudc. Loai tit thue GTGT dau vac dirge Ichau trit (tang that tang thu e GTGT phai nen.

Vdi can dieu chinh neu tren da lam inh Wong dSn s6 du cua can tai khoarn tren bao cdo tai chinh ti ngay

Bang can ded Id toan

TAI SAN Phai thu ngan han cóa khach

31/12/2017 (BA hie cio tricot) Dieu chinh

31/12/2017 (Sau diet' chink)

hang 112.385.056.009 1326.730300 113.910396.084 Chi phi tra [mac dai han 55.824.218.982 3.5825.090.370 59.406.309.352

NGUON VON Thus va cac khoan phai nOp Nha Nam 15.384.220.961 1.837.495.894 17.221.716.855 L91 nhuen chin phan phoi 15.614.965.021 3.325.468.227 18.940.433.248

Bio cao kit qui hot dang 31/12/2017 31/12/2017 kinh doanh (I)A be° cao trait) Dieu chink (Sau thin chink) Doanh thu ban hang ya cung cOp dick vu 1.076.667.658.717 1.326.730.500 1.077.994.389.217 Gia von ban hang 1.014.102.406.470 3.411.677.038 1.010.690.729.432 Chi phi guar, 1 doanh nghiep 37.995.290.353 402.706.902 38.397.997 255 Chi phi thue thu nhap doanh nghiep hien hanh 2.187.313.163 1.065.366.085 3.252.679.248 CM phi thu e thu nhap doanh nghiep hoan Ii 1.190.306.171 (55.133.676) 1.135.172.495

5. Cac sv Man Oat sinh sau ngay 31 thing 12 nam 2018

Ban Gam dee Cang ty khang dinh khOng co sr kien nao phat sinh sau ngay ket than k5 ke toin yeu can cin phai duce (Eau chinh hay trInh bay trong Bac cap tai chinh cua Cong ty.

Thanh phi) HO CM Minh. ngay 17 thang 01 Om 2019

NGUYEN Till KIM LOAN VU THI NEW QUYNH HUYNI1 TUAN ANN Ngeri lap Win Ice Man tram' g GMm tt6c

Thuyet minh new la mot ba pia hçp thcinh vaciwc dQc cling vat Boo cdo tat chinh 12 thdng

39

31/12/2017 nhu sau:

Ththib pbe HO Chi Minh. ngay 17 thang 01 nam 2019

NGUYEN Till KIM LOAN nit NII1n Ngtrai lip bieu KS than non

H TUAN ANH Giam dOc

CONG TY CO PlIAN CAP NUtfC CHO LON Se 97 Pham Hat CM, Phatmg 12, DS 5, Thanh phi Di Chi Minh BAG CAO TAICHiNuf Cho k9 ke toan ket thuc ngdy 31 Mang 12 am 2018 Thuyet mink Bio cio tai chink (tip theo)

Tang chi phi tra quit dai han cüa cling the thay ding hi nude dinh IcY/ so tien 1.924.982.352 ding do dieu chinh thii diem phi') hi., Mang ting giarn chi phi thay (tong he tree dinh let la 1.924.982.352 ding

Tang chi phi quan 13, doanh nghiep si tin 573.120234 ding do: tang s6 ke khai thud GTGT clau vao vircrt dinh mut hao hut giam theo quy dinh tai di&n c khoan 1 dieu 6 thing ttr 75/2012-TTLT-DTC-BXD-BNNFTNT ngay 15/05/2012 cna lien b0 va nguyen tang the dinh gid ntxOo. Loai tar thud GTGT dau vao dirqc khan trir dans thdi tang thus GTGT phai nen.

Vdi ode dieu chinh neu teen da lam anh lureeng den si du dm can tai khoan tren bao cao tai chinh tai ngay 31112/2017 nhu sau:

Bang can did ke than

TA! SAN , Phai thu ngan han cUa Ichach hang 112.385056.009 1.326.730.500 113.910.796.084

31/12/2017 (Da bao thin hardy)

31/12/2017 Dieu chink (Sau diet' chinh)

Chi phi tra trudc dai han

NGUON VON Thui vã cac khoan phai nOp NM. Nude Lqi nhudn eh= phan ph&

55.824.218.982 3.5825.090.370 59.406.309.352

15.384.220.961

1.837.495.894

17.221.716.855

15.614.965.021

3.325.468.227

18.940.433.248

Rao cao ket qud hog Ong 31/12/2017 kinh doanh (DA bin cao flat) Dieu chinh

31/12/2017 (Sau diet) chinh)

Doanh thu ban hang vd cung cap dich vu Gia von bin hang Chi phi quan l doanh nghiep Chi phi thuê thu nhap doanh nghien hien hanh Chi phi thue thu nhdp doanh nghiep hoan lai

1.076.667.658.717

1.326.730.500

1.077.994.389217

1.014.102.406.470

3.411.677.038

1.010.690.729.432

37.995.290.353

402.706.902

38.397.997.255

2.187.313 .163

1.065.366.085

3.252.679.248

1.190.306.171 (55.133.676)

1.135.172.495

5. Cdc sw kit'n phat sinh sau ngay 31 thdng 12 tam 2018

Ban Clam dem COng ty khang dinh khong c6 sr kin nao phat sinh sau ngay ket than Man yeu eau cen phdi dupe dieu chinh hay trinh bay trong Rao cáo tai chInh ea Gong W.

Thuyit mirth mb, 0 mbt b0 phan 101, thành vá 1110.c doe cling yea Bc0 cáo fai chin]; 12 'Wag

39

TONG CONG CAP raze s,ia CON TRACK NHISM Hell HAN MOT THANH YIEN

CONIC TY CO PHAN CAP NHOC CHOWN

BAN GIAI TRINH CAC CHi TIEU TAI CHINH QUI IV NAN1 2018

Theo bao cao ket qua kink doanh qul 4 ntan 2018 Ma ang Ty a Pan Cap Ntra Chu Lan, nhang chi tieu c6 thay

ai tang, aim lam kb hang den Ittri Man cüa guI 4 nam 2018 nhv sau: I. DOANH THU BAN HANG VA CUNG CAP DICH

Phan Itch chi tkeu:

Chi tieu Qui IV nAm 2018 Qui IV nem 2017 Chenh Bch T910

(A) (1) (2) (3)=(1)-(2) (4)(1)/(2

Doanb thu ban hang gem: 261,962,153,658 327,260,072,055 (65,297,918,397) 80.05%

Doanh thu nag 259,421,313,046 241,766,466,142 17,654,846,904 107.30%

Doanh thu cho thud tai sin hog ddng 2,540,840612 3,000,941,426 (460,100,814) 84.67%

Doanh thu chuySn acting DHN 82,492,664,487 (82,492,664,487)

Doanh thu cung cep dich try 4,460,019,204 14,962,101,271 (10,502,082,067) 29.81%

Doanh thu than bAn hang oh cung cAp dich va 266,422,172,862 342,222,173,326 (75,800,000,464) 77.85%

Thuyit minh:

Doanh thu than ban hang a cung cep dich vu qu2 4 nam 2018 giam so at quji 4 nam 2017 la 75.800.000.464 &en& t9 giam 22,1% do:

Doanh thu Mn hang qui% 4 ram 2018 giant so vai To; 4/20171a 65.297.918.397 slang Ole giam 19,95% do:

1.1 Doanh thu ntra tang 17.654.846.904 the, t9 ie tang 107,3% do:

San Wong nudrc cung cip qui 4 Man 2018 tang so veri qui 4 nam 2017 la 1.071.449 m3, tY le tang 104,16% litm cho

doanh thu tang 10.190.580.100 ding.

Gig ban bah qua qujr 4 nam 2018 tang so veri quy 4 nam 2017 la 211,48 ang/m3, ty D tang 102,3% lam cho doanh

thu tag 5.448.136.361 tang

Doanh thu truy thu tien nv6c quy 4/2018 cao hon qukr 4/2017 la 2.016.130.443 dang, ty le tang 192.05%

1.2 Dona thu du* raving DHN al ban Binh Chanh nam 2018 giam 82.492.664.487 ang do nay 21/06/2017, Crag

ty da chuyin giao ming Weil gip nac va DHN tren dia ban huyen Binh Carib ye Tag Cdrig ty ap Nag Sal Gôzi.

Douai thu oho thue tài al hoot ClOng nam 2018 giant so veri 2017 la 460.100814 ang, tk I giam 15,3% do nam 2017,

Cty hach tan tan big doanh thu cho thud TSCD 6 Mang edit nem via quy 4/2017 nang Mtn 2018 ay birch Loa M. pan

be au vao timg quy trong Mm.

Doanh thu cung cdp dich vu 94 4 nam 2018 gkim so vol qui 4 nam 20171a 10.502.082.067 clang, 4)10 gicim 70,19%

do si lacing khdch hang yea Mu cung cep (doh vu g&i mot dôY bdi among giam so vdi pp 4/2017

GIA VON HANG BAN

'

CM tieu Qui IV nilm 2018 QM IV nem 2017 Chenh Ilch TO, le (A) (I) (2) (3)=(1)-(2) (4)=01)(2)

CD van hang ban nude 232,225,862,151 295,007,586,014 (62,781,723,863) 78.72%

Gia yen hang ban cung cep dich vg 4,288,087,735 3,535,469,449 752618,286 121.29%

COng 236,513,949,886 298,543,055,463 (62,029,105,577) 79.22%

Chi Bet, QM IV nAm 2018 QM IV nam 2017 Chenh loch TO' 10

(A) (1) (2) (3)=(I)-(2) (4)=(I)/(2)

Chi phi nguyen vat lia —mac sgch 176,773,752,452 162,450,205,414 14,323,547,038 108.82%

Chi ph{ nguyen vat lieu Ida 983,535,394 1,208,331,169 (224,795,775) 81.40%

CM tit QM IV am 2018 Qui IV am 2017 Chenh Itch TY It

(A) (1) (2) (3(1)-(2) (4)=(1)42)

Chi phi nit Ong 23,414,529,760 25,768,455,653 (2,353,925,893) 90.87%

Chi phi kali hao tai san 10,425,334,748 9,919,610403 505,724,145 105.10%

Chi phi tha tai an hat dOng 11,461,649,602 14,669,160,214 (3,207,514612) 78.13%

Chi phf gin a thay d6ng h6 mac 3,437,476,721 78,582,476,442 (75,144,999,721) 4.37%

Chi phi ch6ng that that mrat 2,642,023,616 1,461,489,595 1,180,534,021 180.78%

Chi phi sira be 2,762,302,433 591,570,398 2,170,732,035 466.94%

Chi phi khac 325,257,425 356,286,526 (31,029,101) 91.29%

Tenn chi phi sin gnat 232,225,862,151 295,007,586,014 -62,781,723,863 78.72%

Chi phi san xuAt kinh doanh clat dang deu Ict 0 0

Gil vcin ea cung ap 232,225,862,151 295,007,586,014 (62,781,723,863) 78.72%

b. Thuyet minh

T6ng gia van bfm hang qui 4 narn 2018 then hcm so add qui 4 am 2017 IA 62.029.105.577 (Fang, t2 it giam 20.78% do:

I. Tang gia an nude quP 4 am 2018 giant so a quP 4 nam 2017 la 62.781.723.863 dang, t 4 giam 21,28% do:

Chi phi mua si nut sach tang 14.323.547.038 aria, tp 4 tang 108,82% do:

San brag nut mua si qui 4 nam 2018 tang so ai qui 4 aun 2017 la 3.169.228 m3, tp le tang 109,62%, lam cho chi phi mua si ntnac sach tag 15.950.375.909 (Ding

Dia mua si nude sach tang 98,68 d6ng/m3, tP le tang 102% lam cho chi phi mua si nada man Mng 3.249.517.006 Clag Tag san Mpg nada tieu thu wqt k hooch 2018 cao han nam 2017 la 10.044.003 m3 diau nay lam cho chi phi mua Si

mac such gigun do ap gid ml dai la 4.876.345.877 ding

CM phi nhan ding qup 4 nam 2018 giarn so vol quP 4 nEun 2017 1k2.353.925.8936 (Dog, tp 4 gram 9,13%

Chi phi [hue TSCD quP 4 nam 2018 giam so ai qup 4 nam 2017 là 3.207.510.612 dog, tP 14 giam 21,87%.

Chi phi gin va thay DHN quP 4 atm 2018 giam so v6i qup 4 am 2017 lit 75.144.999.721 d6ng, t I giam 95,6% do arn 2017. Crag ty army& aiming DHN huyen Binh Chita cho Tang COng ty Cap Nude Sat Gan vi vay C6ng ty da Mich toan toan a chi phi gen DHN art huan Binh Chanh Ma 2015, 2016,2017 vao chi phi de Mang ang vol doanh thu chuyen nacmg DHN

Chi phi CTTN quy 4/2018 tang so ad qup 4/2017 la 1.180.534.021d, tp le tang 180,78% do quP 4 Cang ty ea tap trung cling tac CTOM và thay the DFIT a giam tp 4 that that ma.

7. Chi pht saa be quP 4/2018 tang cao so yfri pp 4/2017 la 2.170.732.035 dag, tP 4 tang 466,94% do nam 2018 ngoai viec COng ty tv tha hien a a sae be, CtIng ty thue don vi ngoai thvc hien c6ng tac dO b nham keo giant tp le that that

nut

HI. CHI PHI BAN HANG

Phan itch chi lieu:

Chi Mu Qiii IV niim 2018 (26I IV niim 2017 Chenh Hob T9 14

(A) (1) (2) (3)(1)-(2) (4)=(1)42)

Chi phi Lilian Ming 4,217,594,444 3,042,163,370 1,175,431,074 138.64%

Chi phi Mang cv dung cv 358,141,352 404,522,965 (46,381,613) 88.53%

Chi phi khan hao 187,526,395 231,703,410 (44,177,015) 80.93%

CM phi (Itch vu mua ngoai + CP khac 550,775,565 342,229,282 208,546,283 160.94%

COng 5,314,037,756 4,020,619,027 1,293,418,729 132.17%

Thuyezt mink

Chi phi ban hang qui 4 am 2018 cao hart qup 4/2017 la 1.293.418.729 Crag, tp le tang 132,17% do:

I. Chi phi nhen Ming tang 1.175.431.074 den, tp le tang 138,64%

2. CM phi dal vl mua ngai và bang nen kink Ong 208.546.283 dang, tp 14 160,94%, tang chit yen la chi phi in matt An

chi a van pang gam

IV. CHI PHI QUIN Lt

" _........._ . _... ___.

Chi tieu Q6i IV °Am 2018 QM IV nail, 2017

Chenh lath Tyr le

(A) (1) (2) (3)=(1)-(2) (4)---(1)/(2

Chi phi nhan ding 7,140,632,535 7,927,293,250 (786,660,715) 90.08%

Chi phi cang cm clang nu 1,031,454,186 1,253,069,574 (221,615,388) 82.31%

Chi phi MIL hao 925,536,589 1,153,357,078 (227,820,489) 80.25%

Thu6, phi chuyen tien 655,291,954 408,416,810 246,875,144 160.45%

Chi phi du phang 229,644,233 66,440,804 163,203,429 345.64%

Chi phi Mc. IT mua ngoM + CP khan 4,042,667,710 2,957,048,107 1,085,619,603 136.71%

COrtg 14,025,227,207 13,765,625,623 259,601,584 101.89%

b. Thuyit minh:

Chi phi quill 19 doanh nghiep qui 4 nam 2018 tang so v61 qui 4 atm 2017 1a259.601.584 ct6rig, 19 to tang 101,89°7 chi, yeti

do.

I. Chi phi nhan cang Om: 786.660.715 dang, ty le giam 9,92%

CH phi Ulna ca clang du earn 221.615.388 d6ng, ty I giam 17,69%

Chi phi KHTSCE) gitun 227.820.489 dbng, 19 girth) 19,75% Thua, phi chuyen tien tang 246.875.144 Mang, ty le tang 160,45%, do: nam 2018 chi phi thua dI cao han 233.910.500

clang do nam 2018 gia thue del cao hon aim 2017 la 302.800 dieng/tn2. Chi phi chch vu mua ngoid +CP Ichic quy 412018 tang so v6i quy 4 flan) 2017 là 1.085619.603 Meng, 19 14 tang

136,71%, do nam 2018, Cang ty hach trial) khan chi them quan nghl mat la 1.645.243.939 d6ng vao chi Mil, nam 2017 chi

phi tham quan, nen mat hach toan vao quy Mule lyi.

V. DOANH TRU HOST DQNG TAI CHINH

,... auf.

Chi Diu QUI IV nam 2018 Qui IV tram 2017 Chanh 14th Ty 4

(A) (I) (2) (3)=(1)-(2) 1,796,202,849

(4)=(1)/(2) 362.93% Lai den goi CO ky hp 2,479,352,049 683,149,200

Lai lien ged khang ky han 11,480,394 15,636,972 (4,156,578) 73.42%

COng 2,490,832,443 698,786,172 1,792,046,271 356.45%

b. Thuyet minh: Lai tian gel ngan hang quy 4 narn 2018 Ong so sti quy 4 nam 2017 la 1.792.046.271 Meng ti; le tang 356,45% d quy 4

atm 2017 Itmg tien geti CO ky han cao nen Ii suk cao hon soviet guy 4 nam 2017

VI. CHI PHI H04.T HONG TAI CHINH

U. rrsun •gc.r• ai .,

Chi Neu Qui IV aim 2018 Qui IV nam 2017 Chenh lash TY I.

(A) (1) (2) (3)=(1)-(2) 425,935,709

(4)=(I)/(2) 345.72%

cat vay 599,277,868 173,342159

ging 599,277,868 173,342,159 425,935,709 345.72%

b. Thuyit minh:

Chi phi hoat dQngli chInh quy 4 nam 2018 tang so v6i quy 4 nam 2017 1a425.935.709 den& tY/ le tang 345,72% do nam

2018 Cans ty da vay dmNaafi hang NN&PTNT sa flan 27.192.140.986 slang.

VII. THU PiTIO KHAC

a. rnan OCR cm ICU. Chi Pea QUI IV Om 2018 Qui IV yam 2017 Chen h lOch IN la

(A) (1) (2) (3)=(1)-(2) (4)-0)1(2)

Thu h6 sa tn6i thin 2,727,273 2,727,273 100%

Thu tian KR diu hi Mg cal 556,702,200 408,056,963 148,645,237 136.43%

Thu tin thanh ly tai sin 62,236,105 (62,236,105)

Chi Heti QM IV nim 2018 QUI IV !lam 2017 Chenh tech T9 II

(A) (1) (2) (3)=(1)-(2) (4)-(1)I0)

Xit 19 cons ng den nu& 2,023,945,026 (2,023,945,026)

Kb 19 Ong ng 69,229,035 100%

Khan sat mmg cep Ming Png clip that woe 200,000 25,046,000 (24,846,000) 0.80%

Thu heti thubng di di ha thong clip nem 3,076,871,000 (3,076,871,000)

Thu khac 259,422,564 63,795,646 195,626,918 406.65%

COng 888,281,072 5,662,678,013 (4,843,625,976) 15.69%

b. Pugh minh:

Thu rthap khac chit qui 4/2018 giam so yeti qui 4/2017 la 4.843.625.976 clang, tj, l Om 84. 1% do qu9 4/2018, kheing phat sinh khan thu bhi thubng di dbi he [hang cep murk va x*19 c6ng n film nub° do Ichach hang thanh toan thing, thCxa..

IDC. CHI PHI ICHAC

• -.. ....,... - . ___.

Cht tieu QM IV nAm 2018 Qui IV am 2017 Chenh tech T9 le

(A) (1) (2) (3)=(1)42) (4)=40/(2)

100% Dans bac mbi thau 2,700,000 2,700,000

Chi phi bhi Muting di dbi (336,881,939) 336,881,939

Chi phi Bag di do KH du tu khOng hob yen 459,988,033 1,175,949,549 (715,961,516) 39.12%

Chi phi Ithac 26,061,384 35,702,076 (9,640,692) 73%

COng 488,749,417 874,769,686 (386,020,269) 55.87%

b. Thuyit minh:

Chi phi Ichac dm qui 4/2018 giant so voi qui 4/20171a 386.020.269 dug, tj, le glean 44,1% clui yeti do chi ph( Mu tu eng mai khich hang kheing hob vern giam 715.961.516 ding, t9 1 giam 60,88%.

Lqi NHUAN:

•

Chi tieu Chenh Qui IV nam 2018 QM IV nun 2017

tech T9 le

(A) (1) (2) (3)=(1)-(2) (4)=(I)42)

L91 nhuen truth thui TNDN 12,860,044,243 31,206,225,553 (18,346,181,310) 41.21%

Thu e TNON qu9 4/2018 675,425,780 3,252,679,248 (2,577,253,468) 20.77%

Thus TNDN hoan Itti qu9 4/2018 940,740,239 1,135,172,495 (194,432,256) 82.87%

Lgi ninten sau thu A TNDN 11,243,878,224 26,818,373,810 (15,574,495,586) 41.93%

b. Thuyel minh:

Qua pilau tich mac chi lieu doanh thu - chi ph neu hen thi Igi nhuan tnr6c thud caa qu9 4/2018 thin hen W nhuan qu9 4 natn 2017 la 18.346.181.310 ding, t9 I giam 58,79%

K E TO AN TRI1011G

can- ---

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