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CƠNG TY
CỔ PHẦN
TẬP ĐỒN
MGROUP
Digitally signed by CƠNG TY CỔ PHẦN
TẬP ĐỒN MGROUP
DN:
OID.0.9.2342.19200300.100.1.1=MST:
0312267721, CN=CƠNG TY CỔ PHẦN
TẬP ĐỒN MGROUP,
O=CKSVINA-CA001, S=HỒ CHÍ MINH,
C=VN
Reason: I am the author of this
document
Location:
Date: 2023-01-19 09:58:21
conc ry cO pnAN rAp ooAn MGRoup
Cho
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86o c6o tiri chinh ri6ng
kti to6n quf 4 nlm ZOZZ U6tthtiJngdy
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CONG TY CO PHAN TAP EOAN MGROTJP
Tdng 19, Tda Nhd Indochina park Tower
56 4 Nguy6n Dinh Chi6u, p Da Kao, eu0n l, Tp.HCM
MUC LUC
NQI DI]NG
Trang
gAo cAo CUA BAN ToNG GIAM DoC
02-03
nAo cAo rAr cHiNH RrENG
Bing cdn dOi ti5 to6n ri6ng
86o c6o k6t qui ho4t
86o c6o luu chuyi5n tidn
tQ
4'12267
04-06
kinh doanh ri6ng
ri6ng
Bin thuy6t minh 86o c6o tdi chinh ri6ng
07
08-09
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coNG TY CO PHAN T4,P DOAN MGROLTP
TAng 19, Toa Nhd Indochina Park Tower, SO + Nguy6n Dinh Chiriu, P Da Kao, Qu0n
l, Tp.HCM
BAo cAo c0^q. BAN rOuc GrAM DOc
Ban T6ng GiSm d5c C6ng ty c6 phAn Tfp dodn Mgroup sau tl6y ggi tit li ("C6ng ty") trinh biy Bio
vi 86o c5o tii chinh ri6ng cho kj k6 toan quyi 4 ndm 2022kilthtc ngiy 3111212022 ctn
Cdng ty.
c6o cria minh
KHAI QUAT
C6ng ty c6 phAn Tdp ttodn Mgroup dugc chuyiSn AOi ttr C6ng ty c6 phAn Mland ViQt Nam. Gi6y
chimg nh0n
Hgat dOne chinh cta C6ns tv ld: Xti lV dt lipu,.cho thu6 vd c6choat ctQng li6n quan. Tu v6n, mdi gi6i,
d6u gi6 u6t aOne sdn, d6u'gi5 quycn rr, gure a6t. Hoit aOrgtic" t
ky ;hre, c6 li6n quan.
D4i l1f, m6i gi6i,
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Trg sd chinh cta C6ng ty t4i: TAng 19, Tda Nhi Indochina Park Tower, SO 4 Nguy6n Dinh Chii5u,
ViQtNam.
Phucmg Da Kao, Qufln 1, Tp.HCM,
C6c sq kiQn sau ngiry kh6a s5
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f6 toan lfp b6o c6o tii chinh ri6ng
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Kh6ng c6 sy kipn trgng y6u. nio x6y ra sau ngiy kh6a sO kti to6n lflp 86o c5o tdi chinh ri6ng ddi hdi
du
Cic thinh vi6n cia HQi ildng Quin tri vi Ban T6ng Gi6m tl5c, Ban ki6m soit trong nIm vir
il6n ngiy t$p b6o c6o niy nhu sau:
HQi
iting Qudn tr!
Mai Dfc Hirng
Mai Dric Hod,ng
Mai Dric Hoan
Mai Nam Chucrng
6ng Nguy6n QuSc Hoin
Ong LO Tu
Ong
Ong
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Cht tich
Ph6 chri tich
Thdnh
Thdnh
Thdnh
Thdnh
vi6n
vi6n
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tttin
tt
ngiy
041612022
ngdy 041612022
vi6n
Ban TOng Gidm itdc
Ong Mai Nam Chuong
Ong L6 Tu
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-lIong Ulam doc
Ph6 T6ng Gi6m tl6c
Ban ki6m sodt
Bd Cao ThiGiang
Bd Mai ThiThfy
BdNguy6n ThiVdn Anh
Bd Ddo Nhat Anh
Ngu
Truong ban
Thdnh vi6n
Thdnh vi6n
Thdnh vi6n
tri.
ngdy 041612022
d6n
ngiy
041612022
ttr ngdy 041612022
phip lu$t
Nguoi ttai diQn theo ph6p ludt cria c6ng ty tropg kj, vd t4i ngdy l{p b6o c6o ndy nhu sau:
6ng Mai Nam Chuong
-t
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TN
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coNG TY CO PHAN T4,P DOAN MGROUP
TAne 19, Tda Nhd Indochina Park Tower, 56 4 Neuy6n Etnh Chi6u, P Da Kao, QuQn 1, Tp.HCM
BAo cAo cuA BAN rOxc crAvr DOc (ti6p rheo)
COng b5
trlcU nhiQm cria Ban T6ng Gi6m il6c iISi vdi 86o c{o
tii chinh
Ban T6ng Girim d6c C6ng ty chiu tr6ch nhiQm vA viQc lap B4o c6o tai chinh ri6ng phin rffi trung
thuc, hap ly tinh hinh hopi d6ng, k6t quA hogt dQng kinh dbanh ri6ng vd tinh hinh luu chuy6n tiAn t€
ri6ng ctra. C6ng ty trong n[m. Trong qu6 hinh lfp 86o c6o tai chinh ri6ng, Ban T6ng Gi6m it6c C6ng
U cam t6t
o
o
.
.
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tuan thfi c6c y6u cAu sau:
Lua chgn c6c chinh sr{ch tti toan thich hqp vd 6p dung c6c chinh s6ch ndy mQt c6ch nhAt qurin;
Dua ra c6c ttrlnh gi6 vd dg tlo6n hSp ly vi than treng;
LAp vi trinh bdy c6c b6o c6o tai chinh ri6ng tr6n co sd tudn tht c6c chudn mgc k6 to6n, ch6 d0 k6
toin vi c6c quy itinh c6 li6n quan hiEn hinh;
LAp cic b6o c6o tai chinh ri€ng dga tr6n co s& hogt tlOng kinh doanh li6n flrc, trir truong hqp
kh6ng th6 cho r[ng C6ng ty se ti6p tpc hopt ttQng kinh doanh.
Thi6t gp vi thgc hiQn hQ th6ng ki6m soit nOi b0 mQt c6ch hfru hiQu nhim hpn ctr6 rui ro c6 sai
s6t trgng y6u do gian lfn hoic nhAm l6n trong vi$c lfp vi trinh bdy 86o c6o tii chinh ri6ng.
Ban T6ng Gi6m d6c Cdng ty dim b6o ring c6c s6 td toan dugc luu gifr tt6 ph6n 6nh tinh hinh tdi
chinh cria C6ng ty, vdi mfrc d$ trung thgc, hqp l), tai b6t crt thdi iti6m nio vi tl6m bio ring 86o c6o
tii chinh ri6ng-tu-6n thri c6c quy dinh hi$n hdnh cria Nhi nu6c. Ddng thdi c6 trdch nhiQm trong viQc
b{o ttf,m an todn tii sin cfia Cdng ty vd thyc hiQn c6c bipn ph6p thich hqrp d6 ngAn ch{n, ph6t hiQn c6c
hdnh vi gian lflrt vi c6c hdnh vi kh6c.
Ban T5ng Gi6m ttSc C6ng ty de ph6 chuAn Bio c6o tdi chinh ri6ng ttfnh kdm tir trang 04 d6n trang 34
vA cam t<6t ring 86o c6o tii chirrh ri€ng dd phf,n 6nh trung thgc vi hqp lf tinh hinh tdi chinh ri6ng cria
C6ng ty t4i th&i di6m ngtry 31 thang 12 nlm 2022kdt qu6 hopt ilQng kinh doanh ri6ng vi tinh hinh luu
chuyln ti6n tQ ri6ng cho [y t6 toenqulf 4 nlm Z)Z}kltthric cirng ngiy, phir hqp v6i chuAn mgc, ch6
ttQ k6 toan Viet Nam vi tu6n thri c6c quy tlinh hiQn hdnh c6 li6n quan.
Thry m{t Ban T6ng Gt{m it6c
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CONG TY
co PHAN/
Mal Nam Chuong
T6ng Gi6m il6c
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ud Chi Minh, ngdy
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CONG I Y cU PHAN 't'+P DOAN MGROUP
Targ 19, khu A, Tda nhd Indochina Park Tower,
Sti 4 Nguy6n Dinh Chiiiu, P. Da Kao, Q. l, TP. HCM
BAO CAO TAI CHINH RIENG
Cho nf,m tdi chinh t6t thric ngity 3111212022
sANc cAN Dor KE ToAN RrtNG
T4i ngiy 31 thfng 12 ndm2022
Eonvitinh: WD
TAI SAN
A. rAr sAx xcAN u4x
ME
ThuyOt
so
minh
100
I. Ti6n vir c6c khoin tucrng tluong tidn
l. llen
2. Cdc khoin tuong ctuong tidn
110
II. DAu tu tiri chinh ngin h4n
l. Chrmg khoiin kinh doanh
2. Dg phdng giim gi6 chtmg kho6n kinh doanh
3. DAu tu nim git di5n ngdy cllo h4n
120
III.
130
C6c khoin phii thu ngin h4n
l. Phai thu ngin han cia kh5ch hdng
2.Trdtruoc cho ngudi brln ngirn han
3.
4.
5.
6.
7.
Phai thu nQi bQ ngin h4n
Phai thu theo ti6n d0 ki5 ho4ch HDXD
Phai thu vO cho vay ngin hpn
Phai thu ngSn han kh6c
Dr,r phdng phdi thu ngan h4n kh6 ddi
lll
321,425,099
321,425,099
21,641,796,799
5,624,407,971
5,624,407,9_71
.
122
123
l3l
r32
v.03
v.04
13,087,254,516
5,172,492,674
14,799,016,935
5,825,812,737
1,286,229,9_gg
1,694,625,1-29
133
134
135
136
137
140
Hdng t6n kho
2. Dir phdng giim gi6 hing tdn kho
t4t
V. Tni sf,n ngin h4n khdc
l. Chi phi tri trudc ngin h4n
150
2. Thui5 GTGT du-o. c khdu trir
3. Thu6 vd c5c khoin kh6c phii thu nhd nudc
4. Tdi s6n ng6n han kh6c
152
v.05
v.06
v.07
v.08
2,600,000,000
6,976,404,564
(2,997,972,561)
9,867,020,252
(2,599,441,293"
631,290,455
631,290,455
631,290,4_55
631,290,4_55
373,950,239
588,081,529
260,745,992
453,131,362
113,204,2_46
134,950,1_66
149
151
153
v.l3
ls5
200
I. Cdc khoin ph6i thu dhi h4n
l. Phai thu ddi hpn ctra kh6ch hdng
2. Vtin kinh doanh d don vf tryc thuQc
210
3.
4.
5.
6.
214
Phai thu nQi b0 ddi han
Phai thu vdi cho vay ddi han
Phai thu ddi h4n kh6c
Du phdng phii thu ddi h4n kh6 ddi
v.0l
0110U2022
t2t
l.
rAr sAN oAr n4x
14,413,910,307
tt2
IV. Hdng tdn kho
B.
31112t2022
199,603,990,522
201,526,755,572
9,491,600,000
10,949,493,145
1,750,000,;00
7,741,600,000
2,600,000,;00
2tt
213
215
216
219
4
v.05
v.06
8,349,493,145
u(rI\u r r LrJ rrrAN r+r t (,AN rvruKtJur
l,A(-,
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S6 + Nguy6n Dinh Chi6u, P. Da Kao, Q. 1, TP. HCM
nANc cAN o6t
cA(, IAt CHINH RIENG
Cho n6m tdi chinh trit ttuic ngdy
3
ll12l2\22
rn roAN RITNG (ti5p theo)
T4i ngiy 31 thSng 12 ndm2022
Donvitfnh: WD
rAI sAx
II. Tei sen c5 dlntr
l. Tdi sdn cO Oinfr hiru hinh
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- Gi6 tri hao mdn lu! k6
2. Tdi sdn cO ainn thu6 tdi chinh
- Nguy€n giri
- Gi6 tri hao mdn lui kii
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3. Tdi sdn c6 tlinh v6 hinh
- Nguy6n gi6
- Gi6 tri hao mdn lu! kri
,
III.
Bdt dQng sin tIAu
- Nguy€n girl
- Gi6 trihao mdn
tu
lu! kil
ME
,,
so
Thuy€t
minh
220
221
222
223
224
225
226
227
v.09
0U0u2022
114511262,506
1,451,262,506
2,030,603,909
(579,341,403
228
229
230
231
232
241
242
v.10
V. C6c kho6n tIAu tu tii chinh dii h4n
l. DAu tu vdo c6ng ty con
2. DAu tu vdro cdng ty li€n ki5t, li6n doanh
250
251
252
v.02
3. EAu tu g6p vr5n vdo
2s3
254
VI. Tli sin dii h4n kh6c
L Chi ph( trd trudc ddi h4n
260
TONG CONG TAI SAN
11112,828,522
1,112,828,522
2,030,603,909
(917,775,397)
IV. TAi sin dff dang dii h4n
l. Chi phi sin xu6t, kinh doanh dd dang ddi h4n
2. Chi phf xdy dpg co bin dd dang
2. Tdi sin thuti thu nh4p hodn l4i
3. Tii sin ddi h4n khrlc
31112t2022
240
2,361,363,636
2,361,363,636
2,361,363,636
2,361,363,6-36
186,638,198,364
186,764,636,295
187,405,234,000
187,405,234,0-00
(767,$s,;36)
(640,597,715
261
262
268
270
214,017,900,829
223.168.542.361
c6xc rY co pnAx r4n ooAN MGROUP
BAo
19, khu Ao Tda nhi Indochina Park Tower,
56 4 Neuv6n Dinh Chi6u. P. Ea Kao, Q. l, TP. HCM
o6l
rf
Rr0NG
Cho n6m tdi chinh ktit thric ngdy 3111212022
Ting
BANG cAN
cAorAt cninn
ToAN nr0Nc (ti6p theo)
Tqi ngty 31 thfng 12 nilm2022
Donvitinh: VND
NGUON VON
ME
ThuyGt
so^
minh
300
310
l.
Phei tra nguoi bin ngin trqn
Nguli mua tri tiAn trudc ngen hgn
Thu6 vi c6c khoan phii nQp Nhn nudc
Phai
ffi
3u12t2022
0U0u2021
6,781336294
12,284326,135
11,816,7031791
3ll
v.ll
6,474,041222
I,134,945,122
312
Y.l2
2,35 1,635,685
313
v.l3
4,420,193
171,089,750
314
ngu&i lao tlQng
Chi phi phii tri ngan tr4n
Phei tra nQi bQ ngin hqn
. Phai tre theo ti6n tl$ k6 hopch hgrp d6ng xdy dgng
Doanh thu chua thUc hiQn ng6n hpn
Phei tre ngdn hqn khdc
10. Vay vi ng thu6 tdi chinh ngfn hgrt
I 1, Du phdng phii tr6 ngin h4n
12. Qu! khen thu&ng, phtlc lqi
315
.
v.l4
269,630,7_33
NG
3t?
ipr
319
v.15
2,651,622,600
320
321
322
v.r6
160,327,8772
337
338
Vdn ch& s8 hitu
l. V5n g6p cira chtl sd hitu
410
307,295,072
467,6229__44
307,2g5,;72
467,622,944
207,236,564,535
2to,8E4?15,626
207,236,5641535
210,884215,62;5
200,000,000,000
200,000,000,000
lc),nay
v.17
200,000,000,000
200,000,000,000
7,236,564,535
10,884,2 I 5,626
4lla
421
la
la,984,215,626
12,855,663,733
(t,971,448,I
(3,647,65 t ,09 1)
421b
II. Ngudn khh phf vi quf kh{c
430
T6NG CONG NGUON V6N
214.017.900
440
t<6 to6n
Ngudi l$p bi6u
v.l5
v.l6
4ll
42
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thbng}l nturt2023
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336
400
phdi
3,435,000,000
160,327,872
331
v6N CHT SOHffU
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:
330
Phai tre ddi h4n ngudi b6n
Doanh thu chua thgc hiQn dii hAn
. Phei tre ddi hpn kh6c
. Vay vl ng thu6 tdi chinh dii hgn
t6)
316
318
1.
Co phi6u ph6 thdng c6 quydn bi€u quyiSt
Lgi nhufn sau thu6 chua phin phi5i
LNST chua phdn phdi my ni a,in cuiSi ki,tuac
5,352,322,927
2,385,135,685
5,498,064
208,788,510
Mai Nam Chucng
I
rAo cAo rAr cntxH
CONG TY CO PHAN TAP DOAN MGROUP
Tower,
nAo cAo
xfr
nrtxc
Cho n&h tdi chinh k6t thric ngdy 31112t2022
TAng 19, khu Ao Tda nhd Indochina Park
56 4 Neuy6n Dhh Chi6u, P. Ea Kao, Q. 1, TP. HCM
quA Hod,T DQNG KINH DoANH RI0NG
Qul 4 ntrrn 2022
Donvi t{nh: VND
titu
Lllv
til ildu nlm il6n cu6i oul niv
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minh
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NIm
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2. C6c khof,n gitm trtr doanh thu
3. Doanh thu thuin vd b{n hing v} cung c{p dich t
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u.0l
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6,126,392,86E
14,953,711,846
52,572,074,44E
l0
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6,126392,E6t
r4.953.71r,846
52,512,074,448
ll
vt.03
613,454254
3,437,224,223
12,442,199,558
44,453,133,124
97,290.806
2,6E9,16E,645
2,511,512,28E
8,118,941324
6.
2t
vt.04
285,146
76,732,949
2,599,128
130,333,981
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Trong dd: chi phi ldi vay
8. Chi phi bfn hnng
22
vr.05
2,004,504
6s3,238,500
r7 t,87 5,393
1,481,668,432
12,004,504
12,640,78s
45,4i7,472
24
vt.06
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10. Lqi nhu$n thuin tt holt tlQng kinh dornh
25
vr.07
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32
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Doanh thu hoAt d0ng tdi chinh
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17.
20
30
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8,189,842,20(,
(1,021,795,0_ll)
(2,658J00,183)
(3,490J82525)
Q,255,428,243)
500,010,000
157,268,566
12,750,000
(12,750,000)
(1,040,545,011)
Chi phi thu6 TNDN hien hdnh
5l
(151,2681366)
(3,647,651O91)
(2,65Sp00,1831
2,0t6,063
497,993,937
(2,157,434306"
(li040,545,011)
60
4
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17 thang
l0
s,832,61 8,548
50
ngiy
55,084,518
1,833,192,9
2.952,769,281
40
Thdnh ph6 Hd Ctri Ulnn,
NIm tnrr?c
1,113,366,459
Lqi nhu$n kh{c
lqi nhu$n k6 to{n tru0c thu6
16. Chi phi thu6 TNDN hofln lai
N m nav
02
23
14. T6ng
trrfc
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TAng 19, khu A, Tda nhd Indochina Park Tower,
Sti 4 Nguy6n Dinh Chi6u, P. Da Kao, Q. l, TP. HCM
Cho nim tdi chinh
IAT
t
VNII\N
NEIIU
ttrric ngdy 3111212022
BAo cAo LUU cHUytN TrtN Tp RrtNG
(Theo phuong ph6p gi6n ti6p)
Qui 4 ndm2022
tinh: WD
Don
Chi ti6u
MI
s5
tt
t. Luu chuy6n ti6n
hoqt tlQng kinh doanh
1. Lqi nhuQn trrhc thud
2. Eiiu chinh cdc khodn
- KhdLu hao tdi s6n cii
- Lai, 16 til ho4t
- Cric khodn di6u chinh kh6c
?. Lqi nhuQn @) tb hogt itQng kinh doanh trudc nhfrng thay it6i
vdn
01
Liiy k6 tir iIAu
NIm nav
ntrm rl6n cu5i
(3,647,651,091)
Ntrm
quf
nAy
trufc
(2,757,434,306)
02
338,433,994
338,433,994
03
05
424,g69,lgg
3,266,025,197
(130,333,99 l)
06
07
08
45,437,472
55,094,519
(2,841,509,564)
771,775,412
(2,599,129)
tru tt1ng
- Tdng, giim c6c khoin phii thu
- Tf,ng, gidm hdng t6n kho
- Ting, giim cdc khodn phdi tri (khdng kri lai vay phdi tr6,
:hui5 thu nhap phai nQp)
- Ting, gidm chi phi tri trudc
- T[ng, gi6m chimg kho6n kinh doanh
- Ti6n lai vay tld trd
- Thui5 thu nhQp doanh nghiQp {la nQp
- Ti€n thu kh6c tir ho4t
Ltu chuydn tiin thudn fu hogt kinh doanh
tt ho4t tlQng dAu tu
l. Ti6n chi d6 mua s6m, xdy dmg TSCD vd c6c TSDH kh6c
2. Ti€n thu tir thanh lf, nhugng b6n TSCE vd c6c TSDH kh6c
09
t0
ll
t2
t3
t4
l5
l6
4,226,462,331
(2,361,363,636)
5,865,049,575
4,501,995,041
(2,981,299,933)
6,023,662,116
.
(4s,$7,;72)
(55,084,519)
(1,200,000,000)
607,893,145
1,936,700,000
t7
20
(633,401,560)
(3,3g5,254,;2g)
17,224,819,632
tI. Luu chuy6n tidn thuAn
3. Ti6n chi cho vay, mua c6c cdng cU ng cira don vi kh6c
4. Ti6n thu h6i cho vay, b6n l4i c6c c6ng cU ng ctra ilon vi kh6c
5. Ti6n chi tldu tu, g6p vdn vdo tlon vi kh6c
6. Ti6n thu hdi dAu tu, g6p vtin vdo dcrn vi kh5c
7. Ti6n thu ldi cho vay, c6 tr?c vd loi nhudn duo. c chia
Lru chuydn tiin thuin t* hogt ctQng iIAu ur
2l
(2,361,363,636)
22
23
(1,750,000,;00)
(17,600,000,000)
24
25
26
27
30
\
14,123,566
(I
2,599,129
(1,747,400,972)
9,gg0,660,;00)
130,333,981
(39,811,699,655)
(1\
6ONG Ty cO IHAN TAp DoAN
TAng 19, khu A, Tda nhd Indochina Park
s5+
P. DaKao, Q.
Dinh
sAo cAo rAt cnixn nrtxc
Cho n6m tii chinh kl5t thric ngity 3111212022
MGRoup
Tower,
l,
TP. HCM
BAo cAo LuU cHUYfN TItN TE RrtNc(ti6p theo)
(Theo phnong phip gi6n ti6p)
Qul 4 ntrm 2022
VND
Don
lII. Luu chuy6n tidn thuin tir holt ilQng tii chinh
l. Ti€n thu tu ph6t hdnh cr5 phi6u, nh{n v6n g6p cira chir sd htu
2. TiAn
chitri
NIm
Mfr s6
Chi ti6u
v6n g6p cho chtr s& hitu, mua lpi c6 phii5u
nay
NIm tru&r
3l
32
JJ
3. Ti6n thu tu di vay
4. Ti6n tr6 ng g6c vay
5. TiAn chi tri ng thu6 tdi chinh
6. Cd tuc, lgi nhufln da tra cho chir s& hilu
Lru chuydn t$n thudn tlr hogt itQng tdt chlnh
(160,327 ,872)
(160,327,572\l
40
(lao,szz,szz)
(160,327,872)
Luu chuy6n tidn thuAn trong k) (20+30+40)
50
(5,302,982,873)
Q2,747,197,895)
Tidn vi tumg duong ti6n t6n diu k!
Anh huong cira thay AOi ty gia h6i do6i quy tl6i ngo4i
Tidn vi tuong duong tidn tdn cu6i t y (50+60+61)
60
1624,401,911
28J71,605,866
321,425,098
sr624r407,971
Ngudi l$p bi6u
,lu,-- s
///
Nguy6n Thi Y6n Anh
34
35
36
tQ
K6 to{n tru&ng
rlr--1Tffirr'iT6ir,r'
Thdnh ph5 Hd Ch{ Minh, ngdy 17 thitrllg0l n[m 2023
6l
70
[;2iP
r/n'/ conetv'
';/
it
gt{m tl6c
co-pnA\
rneoonry/
w%
Mai Nem Chucng
Tdng 19, Tda Nhi Indochina Park Tower
56 4 Nguydn Dinh Chi6u, P Da Kao, Qu0n
l, Tp.HCM
Cho lcj, kd to6n quf 4 n6m 2022 kdt thric ngdy 31/1212022
nAN THUYET MINH BAO CAO TAI CHiNH RITNG
Cho k)
r. o4c orfvr Hoar
1.
Hinh thrfrc
sO
todn quy 4 nilm2022 t<6t tnrfc ngiry 3l/1212022
DQNG cu^q. UoANH NGHTEP
hfru
C6ng ty cO phAn
chimg nhfn ding
12 ngiry
t<6
Tfp cloin Mgroup dugc chuyi6n
aOi ttr Cdng
ty c6 phAn Mland Vipt Nam. Gi6y
kf kinh doanh
27llll2o2\
lAn dAu sO OZnZAl72l ngdy.08l1il2}l3,.deng
do Sd Ki5 Hoach vd DAu Tu Thdnh Ph6 H6 Chi Mnh c6p.
Trp s0 chinh cira C6ng ty tai: T6ng 19, Tda Nhd Indochina Park Tower,
l, Tp.HCM, ViQt Nam.
SO +
kj
thay d6i lAn thir
Nguy6n Dinh Chi6u,
Phucrng Da Kao, QuQn
56 luqng nhdn vi6n cira C6ng ty vdo ngdy
nguoi).
2.
Linh vr;c kinh doanh
Linh vpc kinh doanh cria C6ng ty
3.
3l th6ng 12 n[m 2022\d:12 nguoi (s6 dAu nim ld 33
li:
Dich vg, thucmg m4i.
Nginh ngtr6 t
ty ln Xt l), dft liQu, cho thu6 vi c6c ho4t
so hiru, chri
"h,i
sri dsng ho{c di thu6. Dich vu th6ng tin kh6c.
Hopt dQng chinh cria C6ng
4.
Chu k) sin xu6t kinh doanh thOng thulng
Chu kj s6n xu6t, kinh doanh thdng thucrng cria Cdng ty
th5ng.
5.
CAu
duo.
c thUc hiQn trong thdi gian kh6ng qth 12
trfic doanh nghiQp
- T4i ngiy 31 th6ng 12 ndm2022 C6ngty c6 c5c cdng ty con
TGn C6ng
COng
ty
ty con
cO phen
BDS Mland MiAn
du-o.
Dia chi
Bic
Ty
Tdng 5 Tda nhd Thdnh C6ng,
57 Ldng HA, Phu
Cdng ty c6 phAn Nam Hda
c ri6ng nhu sau:
si5
Tf
lQ
se
quydnBQ
hfru
g0,00%
g0,00%
77,22yo
77,22%o
Thdnh
C6ng, Qupn Ba Dinh, Thdnh
pnO uaN6i.
98 Hodng V[n Cu, Phucrng Nghi
Hoi, Thl xd Cira Ld, Tinh Ngh6
An
l0
le
L\rN(j rY co
PHAFI TAP DOAI\ MGROTIP
TAng 19, Tda Nhd Indochina Park Tower
36 4 Nguy6n Dinh Chiiiu, P Da Kao, Qqdn
6.
l, Tp.HCM
Cho
ki
k6 toan
4 ndm2022 t6t ttuic
3t/12/2022
Tuy6n U5 vd Ura nlng so s{nh th6ng tin tr6n B{o c6o tiri chinh
Trong n[m c6ng ty kh6ng c6 thay d6i va chinh s6ch ki5 to6n so v6i n6m tru6c n6n kh6ng c6 anh
khi ndng so s6nh cria c6c th6ng tin tr6n b6o c6o tdi chinh.
hu&ng dl5n
rr. cHiNH sAcn
1. Ki
k5 todn
Ni6n
2.
rt roAx Ap otxc r4r DoAr\rH NGHTEr
k6 to6n cta C6ng ty
Don vi ti6n
tQ sfr
bit
dgng trong k5
d0u tir
ngiy 01/01 vd ktit ttrirc vdo ngiy 3 t/I2 hing n6m.
toin
Don vitiAn t0 sri dpng trong ghi ch6p k6 to6n
li
d6ng ViQt Nam (Mr{D).
rr. cHUAN nrU. c vA cnt Ee Kf roAN Ar olxc
1. Ch6.IO
k6
toin 6p dgng
C6ng ty 6p dpng ctr6 AO fri torln doanh nghiQp ViQt Nam ban hdnh theo Th6ng tu s6 200/20 t4lTTBTC ngdy 22 thhng 12 ndm 2014, Th0ng tu 202/2014/TT-BTC hudng din gpvd trinh biy bdo c6o
tdi chinh ri6ng ngiy 2211212014 vd Thdng tv 53l2ol7ITT-BTC ngity 2U03l2otz
vi6c sua aOi Uo
sung Th6ng tu s62OO1}OI4/TT-BTC Ao gO tii chinh ban hdnh, c6-c chuAn mpc k6 "c
todn ViQt Nam do
B0 Tni chinh ban hdnh vd c6c vin bin sria AOi, UO sung, hu6ng din thUc hiQn kdm theo.
2,
TuyGn b5 vd viQc tufln thri chuAn mrSc k6 to6n vdr cn6 Aq
t6 to6n
Cdng ty
chu6n mgc, thdng tu hu6ng d6n thuc hiQn chudn mlrc vi ctr6 O9 f<6 to6n hiQi henh d;ng 6p dung.
rv.
1.
cAc cniNH sAcH KE ToAN Ar ouxc
Ccr sO
ri0ng
86o c5o tdi chinh ri6ng bao gdm ph6n chi phi vd thu nh6p cria C6ng ty trong dcrn vi nhfln dAu tu
hpch toSn theo phucrng ph6p vi5n chir s& htu, sau khi Aon vi ndy.da th'uc triqn inirng clidu chinh c6c
chinh s6ch kti to6n cria minh cho phir hqp v6i c6c chinh sacn lt5 to6n cria bOng tyl tA ,t ,gav Uai
hach to6n theo phuong ph6p v6n chri s0 hiiu, gia.hi ghi s6 cta khoii ddu t iO
lUuo'gO111 todn bQ
c6c kho6n dAu tu dii han) dugc ghi gi6m xu6ng-bing [n6ng vi dimg viQc ghi nnan cal tf,"a, fa, t.tr
khi Cdng ty c6 mQt nghia vq ph6i thuc hiQn hay <15 thuc hi6n c6c khoin thanh to6n thay cho don vi
nhfn diu tu.
C6c giao dich bi loai tru khi ri6ng
C6c s6 du nQi b0 vi toan bQ thu nhfp vi chi phi chua thyc hiQn ph6t sinh tir c6c giao dich nQi bQ
tlugc lopi ra khi lfp b6o c6o tdi chinh ri6ng..L[i chua thgc hiQn phit sinh tir c6c giao dich v6i dcrn vi
nh0n diu tu hpch toi{n theo phucrng pnap. vOn chri sd huu Ouqc tru kfrOi khoan .ia, triie, qr* O6;
lqi ich cria C6ng ty trong
2.
Cdc lo3i
ty eian6i aoai 6p dgng trong k5 to6n
C6c nghipp vs kinh t6 ph6t sinh b[ng ngopi tQ duo. cquy ct6i ra d6ng ViQt Nam theo f] gi6 giao dfch
thuc t6 tai thdi di6m ptr.{t sinh nghiQf vp-. T4i itroi ai6rn .u5i nem c6c.khoin muc ti6nieZ;g?;6;i
tQ tluo. c phdn loai ld tdi sin ldty giil mua ngopi tQ, c6c khoan mgc ti6n tQ c6 g6c ngo4i tQ Airo. plan
c
ll
(
UUNG
nAN
I
IYCOPHANTAPDOANMGROUP
TAng 19, Toa Nhd Indochina Park Tower
St5 4 Nguy6n Dinh Chi6u, P Da Kao, Qu0n
rnuyfT
l, Tp.HCM
MrNH nAo cAo rAr crriNn
Cho lc! ki5 to6n quf
nrtNc
4 ndm 2022t6t thric
neiLv 3l/12/2022
(ti6p theo)
loai ld ng phii trh ld ty"gi6 b6n ngo4i tQ cria ng6n hing thu
c6 giao dich tai thdi di6m
Ch6nh.l6ch ty ei|thyc ti5 ph6t sinh trong n[m vi ch6nh l€ch r] gi6 do d6nh gi6 lai sti du c6c khoan
muc tidn tQ tai thdi
3.
Nguy6n
TiAn
tic ghi nh$n cic khoin
tidn vir cic khoin tuong tlucrng ti6n
vi
tucrng
dOi tnann tiAn k6 tir ngiy mua kho6n
kh6ng qu6 3 th6ng c6
4. Nguy6n tic ghi nh$n c6c khoin phii thu thucrng m4i vir phfli thu kh6c
C6c khoin phii duo. c trinh biy tr6n c6c b6o c5o tii chfnh theo gi6 tri s6 s6ch c6c kho6n ph6i thu tir
kh6ch hing vd c6c khodn phii thu kh6c sau khi c6n tru c5c khoin dy phdng dugc lflp cho c6c khoin
ph6i thu kh6 ddi.
Dy phdng no phii thu kh6 ddi the hi.en phen gi6 tri cta c6c kho6n ph6i thu mi C6ng ty dU ki.5n
kh6ng c6 khi nlng thu trOi tgi ngdy kiit thfc ndm tii chinh. TIng hoac giim sti tdi kno6n dg phdng
tlu-o. c hpch to5n vdo chi phi qu6n ly doanh,nghiQp trong b6o c5o ki5t qui kinh doanh.
C5c khoin phii thu
C6c khoin phii thu kh6ch hdng, khoin
di6m b6o c6o, n6u:
tri
trudc cho ngudi b6n, vd c6c khoin phti thu kh6c t4i th
- C6 thdi hpn thu h6i ho[c thanh to6n du6i 0l n6m (ho{c trong m6t chu kj,sin xu6t kinh doanh)
tlugc phdn lo4i ld Tdi san ngin hpn;
- C6 thdi h4n thu hOi ho4c thanh to6n tr6n 0l ndm (hodc tr6n mQt chu kj, sin xu6t kinh doanh)
phin loai ld Tdi s6n ddi h4n.
5.
NguyGn
clu-o.
c
tic ghi nh$n hirng t6n kho
Try*g hqp gi6 tri thuAn c6 th6 thgc hipn du-o. c th6p hcrn gi6
g6c thi ph6i tinh theo gi5 tri thuin c6 th6 thuc hl€n ctugc. Gi6 gtic hdng t6n kho bao g6m ctri
itri
mua, chi phi chi5 bi6n vi c6c chi ph( li6n quan trgc ti6p kh6c ph6t sinh Ae-cO auqc hdng t[n kho O
Hdng t6n kho clugc tinh theo gi5.g6c.
Gi6 tri hdng t6n kho dugc x6c
Phuong ph6p lflp dg phdng gihm gi6 hdng tdn kho duo.c trich
hinh.
6.
Nguy6n
tic ghi nhfn vi kh6u
hao tdri
lfp
theo c6c quy ttinh k6 to6n hiqn
sin c5 Ainn
Tdi sin cO Ainn hfiu hinh, tdi sin cO Ainh vd hinh ttugc ghi nhdn theo gi6 g6c. Trong qu6 trinh sri
dgng, tdi s6n c6
t2
t,
ot
jO
1A
\[
\!t
)<-
c6xc ry c6 pnAx r4r ooAx MGRorJp
TAng 19, Tda Nhd Indochina Park Tower
5q4 Nguy6n Dinh Chi6u,
BAN
P Ea Kao, Qudn
l. Tp.HCM
Cho kV ki5 to6n
rHuytr vrnnr nAo cAo rAr cnimr nrtNc
Kh6u hao
tlucv.
4 ndm2022 ki5t ttrric
(ti6p theo)
c trich theo phuong ph6p tlucrng thing. Thdi gian kh6u hao
Thoi gian kh6u hao (nlm)
NIm trudc
Lo4i tiri sin
- Phuong tiQn vdn
tii
Nguy6n gi6 tdi sin c6 clinh vd thdi gian kh6u
dyo. c x6c
ngity 2510412013 ctaBO Tei chinh vd hu6ng ddn chti d6 qu6n
sir dpng vd-trich kh6u hao tii s6n c6
[,
dinh.
7.
Chi phi xAy dgng cobin dOdang
Chi phi x6y dpg co bin dd dang ph6n 5nh c6c chi phi li6n quan tryc tii5p @ao gdm ci chi phi l6i vay
c6 li€n quan phir hqp v6i chfnh s5ch k6 to6n cria c6ng ty diin c5c tii sin rlang trong qu6 trinh x6y
dpg, m6y m6c thi6t b! ilang Hp tl[t dO phuc vp cho -u" Oi"t siin xu6t, cho thulvd qra, fyr cfrng nhu
chi phi li6n quan di5n vi€c sria chfra tii s6n c5 Ainn dang thgc hign. C6c tdi sin ndy
rG'
PH
8.
lD(
tic ghi nh$n vi phfln bd chi phi tri trudc
C6c chi phi tri tru6c chi li6n quan
Nguy6n
doanh n6m tdi chfnh hi6n tai
ViQc tinh vd phdn bO chi phi tri tru6c ddi hpn vdo chi phi sin xuSt kinh doanh hing k, hach to6n
dugc cdn cir vdo tinh ch6t, mric d0 tung lo4i chi phi d6 chgn phuong ph6p vd ti6u tfr#c pnan UO frqp
li. Chi phitrhtru6c dugc ph6n b6 dAn vdo chi phi sin xu6f kinh doanh theo phuong ph6p rtucrng
thdng.
9. Nguy6n tic ghi nhfln c6c khoin phii trf, thu
vi
phf,i
tri
kh6c
C6c khoan ph6i tri ngudi b6n phii tri nQi bQ, phii tri kh6c t4i thdi di€m b6o c6o, ni5u:
C6.thdi han thanh to6n du6i I nIm hoic trong mQt chu kj,s6n xu6t kinh doanh rlugc ph6n lopi ld ng
ngin hpn.
C6 thdi h4n thanh to6n tr6n
I n[m hoic tr6n mQt chu kj, sin xu6t kinh doanh
dugc ph6n loai ld ng
ddi han.
10. Nguy6n
tic ghi nhfn vay
C6c khoin vay ducr. c ki5 to6n chi ti6t vd theo d6i tirng
nguy6n tQ vd thUc hi6n theo nguyCn tic:
C6c khoin vay, ng bing ngo4i tQ phii quy d6i ra don
taithdi dir5m ph5t sinh;
Khi tri ng, vay bing ngoai tp,
tugng;
vi tiAn
tQ kiS to6n theo
fj, gi6 giao dlch thgc t6
tj' gi6 ghi s6 kti torin thgc ti5 dich danh cho tung
11. Nguy6n tic ghi nhfln vir v5n hof cdc khoin chi phi tli vay
Chi phi vay li6n quan trpc ti6p.tl6n viQc cldu tu xdy dung ho{c sin xu6t tdi s6n d0 dang dugc tinh vao gia tri
cria tdi s6n d6 (duqc vdn ho6) khi c6 clt cic Aieu fign quy dinh hong ChuAn riuc f6 to6n Vigt Nam
s6 16 "Chi phi di vay".
Chi phi tii sin d6 (
vdo gi6 tri cria
t3
.JR(
.T.PI
-
c6xc rY co pnAx r4r ooAx MGRoup
TAng 19, Tda Nhd Indochina Park Tower
56 4 Nguy6n Dinh Chi6u, P Da Kao, euOn
BAN
t, Tp.HCM Cho ki
THUyfr vrrNn nAo cAo rAr cniNn nrtNc
ki5
toan
4 ndm2022 krit thric
3l/1212022
(tidp theo)
kh6u ho[c phu trQi khi phSt hdnh tr6i phi6u, c6c kho6n chi phi phg phSt sinh li6n quan t6i qu5 trinh
ldm thri tpc vay.
12. Nguy6n
tic ghi nhfn chi phi phii
tri
C6c khoin chi phi thr,rc tti chua phSt sinh nhtmg du-o. c trich tru6c vdo chi phi s6n xu6t, kinh doanh
trong kj'tl6 dim b6o khi chi phi phSt sinh thug t6 kh6ng gdy dQt bi6n cho chi phi sin xu6t kinh
doanh tr6n co so cl6m b6o nguy€n t8c pht hqp gifta doanhitru va chi phi. Khi cic chi phi d6 ph6t
sinh, n6u c6 ch6nh l6ch vdi so aa trictr, r<6 torin iii5n hdnh ghi b6 sung iro6c gni jiam chi phi tucrng
ung
roi
12. Nguy6n
phAn ch6nh lQch.
tic ghi nhfn
doanh thu chua thgc hiQn
Doanh thu chua thuc hiQn gdm doanh thu nhfln tru6c nhu: SO ti6n cria kh6ch hdng il6 tr6 tru6c cho
k) k6 to6n v€ cho thu6 tdi san; Khoin l6i nhfn tru6c khi cho vay i0, fr"i"-*r"
"1.
c6ng cp no; Vd cric kho6n doanh thu chua thyc hiQn kh6c nhu: Khoin ch6nh lQch gifta gid brin hdng
trir chdm, tri g6p theo cam ket v6i,giri br[n tri ti6n ngay, khoin doanh thu tuong rm-g v6igi6 trl hdn!
h6a, dich vs ho4c so ph6i chiet kh6u gi6m gi6 cho khSch hdng trong chuong triin ttacn f,*g i.uy,ii
th6ng.
mQt ho4c nhi6u
13. Nguy0n
tic ghi nhfln v6n chri sO hilu
s& hiru.
,UT
Loi nhudn sau thuti chua ph6n pnoi ta ld s6 lqi nhufln tir c6c ho4t dQng cria doanh nghiQp sau khi tru
O cric khoin
tic
vdr
phucrng
phip ghi nh$n doanh thu
Doanh thu cung ctip dlch
i-Y
il
,itl
V6n dAu tu cfia chir sd htu clugc ghi nh6n theo sti v6n thr,rc g6p cria cht
14. Nguy6n
\
vqt
Doanh thu cung c6p dfch vu dugc ghi.nhfn ktri ktit qui cira giao dich il6 ducy. c x6c dfnh m6t c6ch
tin cfy. Trudng hqp vipc cung c5p dich li€n quan d6n nhiAu ky thi doanh thu du-o. c ghi nhfn
ky theo k6t gui phAn c6ng vip- dd hodn thdnh vdo ngdy tfp nan! can a5i tti ioan cria kj,tt6.
1l?rg
K6t qu6 cria giao dich cung c6p dich vs du-o. c x5c clinh khittionmin cic di€u ki6n sau:
ilSng
Doanh thu dugc x6c cllnh tuong d5i chic chin;
C6 kha nlng thu ctugc lqi fch kinh t6 tir giao dlch cung c6p dich vp 116;
X6c tlfnh
X6c tlinh dugc chi phi ph6t sinh cho giao dfch vd chi phi
d6.
t
toan;
hodn thdnh giao dich cung c6p dich vu
Doanh thu hoqt dQng tdi chinh
Doanh thu ph6t sinh tir tiAn lii, cO tfc, lgi nhu6n dugc chia vd c5c khoin doanh thu ho4t ttQng tdi
chinh khSc ctuo. c ghi nhdn khi th6a m6n ddng thoi hai (2) cli€u kiQn sau:
C6 kha ning thu ctuoc lgi ich kinh t6 tir giao dich d6;
Doanh thu ducyc x5c
{uqc ghi nh6n khi C6ng ty dugc quydn nh4n c6 tuc hoflc
nhfn l
t4
du-o.
c quy6n
-L
I
c6xc ry
cO pnAx
r4r ooAx
MGRorJp
Tdng 19, Tda Nhd Indochina Park Tower
564N
Dinh Chi6u, P Da
nAx
rnuyfT
MrhrH
Cdc khodn gidm
tri
HCM
Cho
ki
rAo cAo rAr cnirur nsxc
k6 to6n
4 ndm2022
ki5t ttrric
3U1212022
(ti6p theo)
doanh thu
mpc niy. dirng d6 phan rinh.c6c khoin duqc di6u chinh gi6m tru vdo doanh thu b6n hing, cung
Y"*
c0p dich vg ph6t sinh trong kj', gdm: Chi6t kh6uthuong
giem
mai,
gi6 hdng brln vi nang Uai.Ui tri
lpi. Tdi khoin niy kh6ng phin r{nh c6c khoan thu6
ViQc didu chinh
giim doanh thu dugc thyc
hiQn
ilhu sau:
- Khoan chitit kh6u thuong mpi, giim gi6 hing b6n, hang b6n bi tri lai ph6t sinh cirng k! ti6u ths sin
^
Phh, hang h6a dich vs
giagi6 hang b6n hoflc hang b6n bi trn bi thi doanh nghiQp
rilili",
.ii,
"*g
+ N6u sdn phAm, hang ho6, dich vu
khdu thuong m4i,t-i-tri lpi nhung ph6t sinh trudc thoi di6m ph6t hanh
cao ai cfrfnf, k6'todn ph6i
coi diy li mOt su
cdn tli6u chinh ph6t sinh sau ngiy lfp Bing c6n A5i t6 toiin vd ghi gi6m doanh
\ien
thu, tr6n B6o c6o tai chinh cta k) lfp b6o c6o (kj,tru6c).
+ Trudng hqp san qhA-, hing ho6, dich vu phii ginm gi6, phAi chirit kh6u thuong m4i, bitr6 l4i sau
thdi tli6m ph6t hinh g6o c6o tdi chinh thi aoantingtriip-ghi giem doanh thu cri-a k3. ph6t sin-fr
1fy
sau).
15. Nguy6n
tic
k6 todn gi6 v6n hirng bdn
Gi6 v6n hang b6n n-han a.nl, tri eil v5n cira sin phAm, hing h6a, dich vp, U6t O6ng s6n dAu tu; gi6
thanh sin xu6t cria s6n phAm xay 6p 1a5i voi doantr nghiQp iav ripl L6n trong kj,.'Neoii ra. cdn phin
inh cdc chi phi li6n quan tl6n ho4t ilQng kinh doanh b6t dQng san dAu tu nhu: -t i i'fri khAu hao; chi
phi sria chfra; chi phi nghiQp vg cho thu6 BES tliu tu theo phyong thtc cho thu6 hogt rtQng (truong
hqp phit sinh kh6ng l
tic vir phuong phdp ghi nhgn chi phf tii chinh
C6c khoin chi phi dugc ghi nhfn vio chi phi tdi chinh gdm: Chi phi hoflc c6c kho6n
16. Nguy6n
t5 ti6n quan d6n
c6c ho4t
kffim vi c6c kho6n dAu
"ir*g
tu tai chinh dni han.
C6c khoin tr6n dugc ghi nhfn theo t6ng s5 ph6t sinh trong
tdi chinh.
17. Nguy6n
tic
k6 to6n chi phi b6n hirng, chi phi quf,n
kj,
kh6ng
bi tru v6i doanh
;t;
thu hopt
clQng
tf doanh nghiQp
NgttyAn tiic lai todn chi phi bdn hdng
Chi phi b6.1
fane qh* tnh c6c chi phi thpc t6 ph6t sinh trong qu6 trinh b6n san phAm, hing horfi,
cung cdp dich vp,.bao g6m c6c chi phf chdo hang, gioi thiQu san phAm, quang c6t s6n phAri, hoa
hdng b6n hing, chi phi b6o hdnh san pt Am, nang noaltrt hopt rtQng'xay 6p),;h: pt i Uao quan, rl6ng
g6i, vqn chuy6n,...
NgyAn tdc ki todn chi phi qudn l! doanh nghiQp
lj doanh nehiQp phan 6nh c6c chi phi quin l1i chung cria doanh nehiOp edm c6c chi phi
v6.luong nhdn vi6n p0 nnan quin l;i doanh
(ti6n luong, ti6n c6ng, c6c krho6n php c6p,...); b6o
lshi€n
hi6m x6 hQi, bio hi6m y t6, kinh p-hi
Ao'*,iao hi6m thet nghipp cria nh6n vi€n quan lf doanh
nghiQp; chi phf vat lieu y6n phdng, "Oog
c6ng cs lao tlQng, kh6u hao fSCo dtng cho qirao fi doanh
nghiQp; tiAn thu6 d6t, thu6 m6n bdi; khoan lflp du phd;; phii thu kh6 rtdi; diclivu mua ngoii (
l5
c6xc ry
cO rurAx
r4r ooAx
MGRoup
TAng 19, Tda Nhd Indochina Park Tower
S5 4 NAuvEn Dinh Chiiiu, P Ea Kao, Qu0n
BAN
rHuyfr
l, Tp.HCM
vrrNu nAo cAo rAr cniNn
Cho ki,kr5 to6n quV + nam 2022 ket thric ngev 3ll12l2022
nrtxc
(tidp theo)
nu6c, ctiQn thopi, fax, b6o hiiim tdi s6n, ch6y n6...); chi phi bing ti6n kh6c (tii5p khdch, hQi ngh!
kh6chhdng...)
18. Nguy6n
tic vir phuong phip ghi nhin chi phi thu6 thu nhgp doanh nghiQp
hiQn
hinh
Chi phi thu6 thu nhflp doanh nghiQp ghi nhfn tr6n b6o c6o k€tqu6 ho4t ttQng bao g6m Chi phi thuiS
thu nhfp doanh nghi€p hi6n hdnh vd Chi phi thui5 thu nhfp doanh nghiQp troan tai]
cnj nni thu6 thu nh6p doanh nghiQp hi6n hdnh duo. c x6c
19.
Lei tr6n c6 phi6u
Ldi co b6n tr6n c6 phi6u duoc tinh bing cSch chia lgi nhufln sau thu6 thu nhpp doanh nghiQp (sau khi
tric.h lfp qu!.khen thucrng, phric lqi) nlan bO cho,cd tldng sd h&u c6 phiCu ph^O th6ng cta c6ng ty cho
so luong binh qudn gia quy6n cfia s6 c6 phi6u ph6 th6ng luu hdnh trong nrm.
20.86o c6o
bQ
phfn
B5o crio theo b6 phfn bao g6m bQ phdn theo linh vr,rc kinh doanh ho{c m6t bQ phfn theo khu vgc clfa
ti.
BQ phfn theo linh vgc kinh doanh: Ld mQt.b0 nhan c6 th6 ph6n bipt dugc cria mQt doanh nghiQp
tham gia vdo qu6 trinh sin xu5t ho{c cung c6p s-6n phAm, dich vg ri€ng 16, mQt nh6m cac san
finari
ho{c c6c dich vu c6 li6n quan md bQ phfln ndy chiu nii ro vd loi ich kinh tt5 kh6c v6i c6c b0 pnan Unn
doanh kh5c.
BQ phfn theo khu vscdia lf : Ld mpt bQ ph{n c6 th6 ph6n biQt dugc c0a mQt doanh nghiQp tham gia
qud trinh s6n xuit ho{c cung c6p sin ph6m, dfch vp trong pham vi mQt m6i truonf kini tii
iirc
vdLo
md b0 phfn 9dy c6 chiu rui ro vd
trucrng kinh ti5 kh5c.
lqi ich kinh t6 khSc v6i c6c b0 phfln kinh doanh trong c6c"um6i
21. Cdng cg tiri chinh
Ghi nhfn ban tIAu
Tdi san tdi chfnh
T?i ngdy ghi nhin ban dAu, tdi s6n tdi chinh
c6c khoin phii thu kh6c vd c5c khodn dAu tu.
Nq phdi trd tdi chinh
Tpi ngdy ghi nhfn ban dAu,
f9 nh6i tri tdi chinh dugc ghi nh{n theo gi6 g6c trir dich c6 1i6n quan tr.uc ti6p d6n vi6c ph6t hdnh ng ph6i ti6 tdi chinh d6.
Nq phAi tri tdi ch(nh cria COng ty bao g6m c6c khoin ph6i tri ngudi b6n, ph6i tri kh6c vd cdc
khoin vay.
Bir trir cic c6ng cg tii chinh
C6c tdi s6n tdi chinh vd nq phii tri tdi chinh chi clugc bir trir v6i nhau vd trinh bdy gi6 tri thuAn tr6n
Bing cdn OOi t
- C6 quy6n hqp phSp Ae bU trtr
giltri
dd,ttuqc ghi nh6n; vd
- C6 du tlinh thanh to6n tr€n co sd thuAn ho{c ghi nhdn tdi san vd thanh to6n no ph6i tr6 cirng m6t
thdi di6m
16
C6NG TY Co PHAN TAP DoAN MGRoUP
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s64
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nAx
22.
rrrurfT
ki
ki5 toAn
4 ndm2022 k6t thric
Mrr\H nAo cAo rAr cnirur nSNc (ti6p theo)
BGn li6n quan
C6c b6n dugc coi li li6n quar.r n6u mOt b9n c6 khi nnng ki6m so6t hof,c c6 anh huong dreng
k6 A5i
vdi b6n kia trong vipc.ra quy6t,ai*r c6c chinh s6ch tai Jt irn na hopt
Trong viQc xem
ft m5i quan h$ cta c6c b6n li6n quan, bin ch6t cria m5i quan hQ duqc chri trgng
nhi6u hor hinh thrtc ph6p-ly.
23. Anh hu6mg
cta Covid-l9 vir
c6c quy rlinh m6,i
Sg birng ph6t ctia tlai dich Virus Corona 2019 ("Covid-19") tu thring 3 nlm 2020 tai Vi6t Nam vi
biQn ph6p ki6m dj*
te 96ch ly do Chfnh phri ViQt Nam ban trann Aa anfr nuOrig;rc,
hopt ttQng san xuit vi kinh doanh cta c6ng u. Ban T6ng Girim
su kiQn niy. Ban T6ng Girlrn d6c c6ng ty vin tiiip tpc thJo d6i tint trint ttpi dich C-ovid-I9 e6 Aua ra
cic
c6c
il;6;
giii
ph6p kinh doanh phtr hqp.
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BAN
3.
BAO CAO TAI CHINH RIENG
Tower,
Cho n6m tai
l, Tp. HCM
THUyrr rurNu BAo cAo rAr cninn RrtNG
cniJ tet;il;;;t;;1))ZOZZ
(ti6p theo)
Phii thu cfia khdch hing
3ut2t2022
VNID
a) Phni thu ngin h4n cfta kh6ch hing
Cdng ty c6 phAn NNH MIZUKI
Cdng ty c6 phAn DAu Tu Golden Hill
C6ng ty CO PtrAn DAu Tu T&A
Phii thu ngin h4n cta kh6ch hdng kh6c
b) PhAi thu
dii
0u0u2022
VI{D
5,112,492,614
5,825,912,737
2,146,930,171
3,678,992.566
3,678,882,5_66
553,736,022
g'79,974,026
=
Lj
hgn cta kh6ch hAng
c0ng
5,11
Phii thu cfra khfch hirng ti
t4
',-- t.
31n2t2022
VND
a) Trfl trufc cho ngudi b6n ngin h4n
Cdng ty c6 phAn Maicom ViQt Nam
Chi nh6nh Cdng ty cd phAn Khdo Srit vd X6y dlmg - USCO
Cdng ty c6 phAn Tu v6n Xdy dpg Ki6n Gia
Tri trudc cho ngudi b6n ng6n hpn khric
0u0u2022
VND
1,296,229,9_gg
1,694,625,129
131,142,529
802,690,000
483,549,999
802,690,000
760,902,601
bfn dii h4n
c0ng
Tri tru6c cho nguli
1,694,625,129
bdn
)P
lPl
lGI
c6c b6n li6n quan: kh6ng c6
4, Tri trufc cho ngudi b6n
b) Trn trudc cho ngucri
N(
737
li
C6ng ty c6, phAn Tu v6n Xdy
cdc b0n IiGn quan:
Kii5n Gia
dpg
802,690,000
Phii thu vd cho vay
802,690,000
3u12t2022
0U0U2022
VNID
VND
a) Phni thu v6 cho vay ngin h4n
Cdng ty CO phan Nam Hda (*)
2,600,000,000
2,600,000,000
b) Phei thu vd cho vay dAi h4n
Cdng ty C6 phAn Nam Hda (*)
1,750,000,000
1,750,000,000
c0ng
lFo-;o-60F0-r-d0pd0po-0-
2,600,000,000
2,600,000,000
(*) Cho C6ng ty Co phAn Nam Hda vay theo hqp dong cho vay ti6n s6 HDg.02lTvIG-NfyHDV
ngdy 1510712021,
s6 tiAn cho vay la 2.600.000.000 \rND, thdi h4n ,uy, t na*, l6i su6t: ozi1n* aiJ-ray:
n6 ,1r"g ,gra,
thanh to6n cho nhd thAu thi cOng x6y dpg. Khoan cho vay ctugc
(*) cho c6ng ty c6 phAn Nam Hda vay theo hqp dong cho vay ti€n sri Hog.5:aac-NHnrov
ngity 12t0y2022,
sii ticn"cho vay cl6n thdi cti6m 3ll l2l2022ld,-|.750.000.000 \,rND, thdi h4n vay: I
n6m, hi su6l: O'Zr,,,o. Oir,
vay: 86 sung nguon v5n thanh toiin cho nhi thiu thi cong xdy dpg. Khoin cho vay
dugc dan, ;; bi,rgil.f,r;.'
l9
VVIIU r I \.T.' rrrAl\ rAr I'\.IAN IVIuI('Ur
TAng 19, khu A, Tda nhd Indochina park
Sti 4 Nguy6n Einh Chiilu, p. Ea Kao, e. l, Tp. HCM
BAO CAO TAI CIIiNH RIENG
Tower,
BAN THUYBT lvlrNrr BAO CAO
6.
C6c khoin
rAI
Cho n6m tdi chinh ki5t thtc ngdy 31/1212022
CTIINU RIENG (ti6P
phii thu khfc
thCO)
3u12t2022
VNID
a) Phni thu ngin h4n khdc
T4m img
Ky cugc, ky qul
Ti€n it{t cgc
Phdi thu khSc (*)
6,976,404,564
9,8671020,252
1,875,971,964
1,000,000,000
2,614,520,652
4,100,532,6_00
b) Phei thu dii h4n khdc
Ki cuo. c, ky quy
7,741,600,000
7,741,600,000
c0ng
0y0U2022
VND
14,719,004,564
1,000,000,000
6,252,499,6-00
8,349,493,145
8,349,493,145
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TAng 19, khu A, Tda nhd Indochina park
Si14 Nguy6n Einh Chi6u, P. Da Kao, Q. t, Tp. HCM
BAN
9.
THUynr rrlrNn nAo cAo rAr
BAo cAo r,c,r cHixH
Cho ndm tdi chinh k6tth,i"
nrtxc
d; it)diZ
cuixn Rr0NG (ti6p theo)
TIng, gi6m tii sin c5 Olntr hru hinh
Phuong tiQn
vfn
NguyAn gid TSCD hibu hinh
Sii du ttAu n5m
56 tfng trong n5m
Bao gdm:
- Mua sim mdi
Sii ginm trong nim
S5 du cu6i nrm
Gid tri hao mitn luj kd
56 du tIAu nem
KhAu hao trong nIm
S5 gi6m trong ntrm
56 du cu6i nrm
Gid tri cbn lgi cfia TSCD httu hinh
T4i nghy dAu nim
T4i ngiy cu6i nIm
- Gid tr! cdn lsi
-;
dong.
cia
tii
Donvi tinh: WD
-trong cang
2,030,603,909
2,030,603,909
2,030,603,909
2,030,603,909
579,341,403
338,433,994
579,341,403
338,433,994
917,775,397
917,775,3g7
1,451,262,506
1,451,262,506
1,112,929,522
u12,q29,522
TSCD hiru hinh dd dimg thii chtip, cam cii cdc khodn vay rsi ngdy ddu ndm: 922.357.445
- Gid tr! cdn lsi crta TSCD hiru hinh dd dilng the chiip, cam cii cdc khodn vay tgi ngdy cu6i
ki 3l/ l2/ 2022:
579.341.403 ddng.
Chi phi sin xu6t, kinh doanh dO dang
dii
h4n
Chi phi sin xu6t, kinh doanh dd dang ddi han (*)
c0ng
3U12t2022
0u0U2022
VNID
VND
2,361,363,636
2,361,363,636
re
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