20170425 BCTC HopNhat Q1 2017

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CONG TY CO PHAN TAp DoAN THEP TIEN LEN
MST: 3 6 0 0 5 1 2 8 3 0

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. NHAT
Quj' 1 nam 2017

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L_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~_~
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G4A Khu phf 4, Phuong Tan Hi~p, Thanh ph8 Bien Hoa, Tinh Dang Nai

~

'I~


CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

NQIDUNG
BAo cAo TAl CHiNH H<}PNHAT QUY 112017
Trang
Bao cao cua Ban T6ng Giam d6e

02-03

Bang can d6i k€ toan hQ'Pnhat

04-05

Bao cao k€t qua hoat dQng kinh doanh hQ'Pnhat

06

Bao cao hru chuyen tiSn t~ hQ'Pnhat

07-08

Thuyet rninh bao cao tai ehinh hQ'Pnhelt

09-30

- 1-


CONG TY CO PH AN T~P DoAN THEP TIEN LEN
Bao cao tai ehinh hQ'Pnhat

G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

Cho ky ke toan tir 0110112017 den 31103/2017

BAo cAo CVA BAN TONG GIAM DOC
Ban T6ng Giam d6e Cong ty C6 phan np doan Thep Tien Len (sau day goi tit la "Cong ty") trinh bay Bao cao cua
minh va Bao cao tai ehinh hQ'Pnhfrt cua Cong ty eho nam tai ehinh ket thuc ngay 31 thang 03 nam 2017.

CONGTY
Cong ty C6 phan T~p dorm Thep Tien Len duoc chuyen d6i tir Cong TNHH Tien Len e6 chimg nhan dang ky kinh
doanh s6 4702000255 dp ngay 22 thang 11 nam 2001 thanh cong ty e6 phan; hoat dQng theo Giay clnrng nhan dang ky
doanh nghiep cong ty e6 phan s6 3600512830 dang ky l~n d~u ngay 18 thang 08 nam 2009, dang ky thay d6i l~n thtr 8
ngay 17 thang 02 nam 2016 do S6 Ke hoach va D~u tu Tinh D6ng Nai cap,
Tru s6 eua Cong ty tgi: G4A, Khu ph6 4, PhuOng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

H(n DONG QUAN TRJ, BAN TONG GIAM DOC vA BAN KIEM SOAT
Cae thanh vien eua HQi d6ng Quan tri trong nam va tgi ngay l~p bao eao nay bao g6m:
ang

NguySn Mgnh Ha

Chu tieh

ang

NguySn Van Quang

Uyvien

Ba

Phgm Thi H6ng

Uyvien

ang

Duong Quang Binh

Uyvien

ang

D~ng Tufrn Dgi

Uyvien

Cae thanh vien eua Ban T6ng Giam d6e da di@uhanh Cong ty trong nam va tgi ngay l~p bao eao nay bao g6m:

Ba

Phgm Thi H6ng

T6ng Giam d6e

ang

NguySn Van Quang

Ph6 T6ng Giam d6e

ang

Duong Quang Binh

Ph6 T6ng Giam d6e

Ba

Dao Thi Kim Loan

Ke toan truang

Cae thanh vien eua Ban Ki~m soat bao g6m:

o 112017INQ-HDCD

ngay 12/03/201'i

Ba

Truong Thi Thu Hi@n

Truang ban

MiSn nhi~m theo Nghi quyet s6

Ba

Le Thi H6ng LiSu

Thanh vien

Theo Bien ban DHDCD thuOng nien nam 2017 ngay 12/03/2017

Ba

Cao Thi Hoai Thu

Thanh vi en

Ba

NguySn Thi Tam

Thanh vien

B6 nhi~m theo Nghi quyet s6

o 112017INQ-HDCD

ngay 12/0312017

CONG BO TRAcH NHI~M CVA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHINH H<}PNHAT
Ban T6ng Giam d6e Cong ty ehiu traeh nhi~m v@vi~e l~p Bao eao tai ehinh hQ'Pnhfrt phan anh trung th\fe, hQ'PIy tinh
hinh hogt dQng, ket qua hogt dQng kinh doanh va tinh hinh luu ehuy~n ti@nt~ eua Cong ty trong nam. Trong qua trinh
l~p Bao eao tai ehinh hQ'Pnhfrt, Ban T6ng Giam d6e Cong ty cam ket da tuan tM cae yeu du sau:
Xay d\fllg va duy trl ki~m soat nQi bQ rna Ban T6ng Giam d6e va Ban quan tri Cong ty xae dinh la dn thiet d~
dam bao eho vi~e I~p va trinh bay Bao eao tai ehinh hQ'P nhfrt khong con sai s6t tr<;>ngyeu do gian l~n ho~e do
nh~m I~n;

-2 -


CONG TV CO PHAN T~P DoAN THEP TlEN LEN
Bao cao tai chinh hop nhat

G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tlnh D6ng Nai

Cho kyke toan ill 01101/2017 den 31/03/2017

LVa chon cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mot each nhat quan;

Dua ra cac danh gia va du doan hop Iy va than trong;
Neu r5 cac chuan mire ke toan duoc ap dung co duoc tuan thu hay khong, co nhung ap dung sai lech trong yeu den
mire c~n phai cong b6 va giai thich trong Bao cao tai chinh hop nhat hay khong;

sa

L~p va trlnh bay cac Bao cao tai chinh hop nh~t tren co
tuan thu cac Chuan rmrc ke toan, Che dQ k@toan doanh
nghiep Viet Nam va cac quy dinh hien hanh co lien quan den vi~c I~p va trlnh bay Bao cao tai chinh hqp nh~t;
L~p cac Bao cao tai chinh hqp nh~t dlJa tren ca
r&ng Cong ty se tiep t\].cho;;tt dQng kinh doanh.

sa hOILtdQng kinh

doanh lien t\].c, trir truOng hqp khong th@cho

Ban T6ng Giam d6c Cong ty dam bao r&ng cac s6 ke toan duQ'c lUll gift d@phan anh tinh hlnh tai chinh cua Cong ty, vai
mlrC dQ trung thvc, hqp Iy t;;tib~t Cll thai di@mnao va dam bao dng Bao cao tai chinh hqp nh~t tuan tM cac quy dinh
hi~n hanh cua Nha nuac. D6ng thai co trach nhi~m trong vi~c bao dam an toan tai san cua Cong ty va thvc hi~n cac bi~n
phap thich hqp d@ngan cMn, phM hi~n cac hanh vi gian I~n va cac vi ph;;tm khac.
Ban T6ng Giam d6c Cong ty cam ket r&ng Bao cao tai chinh hqp nh~t da phan anh trung thlJC va hqp Iy tinh hinh tai
chinh cua Cong ty t;;tithai di@mngay 31 tbang 03 nam 2017, ket qua ho;;tt dQng kinh doanh va tlnh hlnh lUll chuy@nti~n
t~ cho ky ke toan ket thuc cimg ngay, phil hqp vai Chu~n mvc, Ch@dQ ke toan doanh nghi~p Vi~t Nam thea dung thOng
tu 200/2014/TT/BTC ngay 22112/2014 cua BQ tai chinh va tuan thu cac quy dinh hi~n hanh co lien quan den vi~c I~p va
trlnh bay Bao cao tai chinh hqp nhk
Cam k~t kh::ic
Ban T6ng Giam d6c cam ket r&ng Cong ty khong vi ph;;tm nghia V\l cong b6 thOng tin thea quy dinh t;;tiThong tu s6
155/20 15/TT-BTC ngay 06 thang 10 nam 2015 cua BQ Hi chinh huang d§n v~ vi~c cong b6 thOng tin tren thi truOng
chUng khoan.

CM tich HQi d6ng qui'm tri
D6ng Nai, ngay 21 thimg 04 nam 2017

- 3-

CONG TY CO PHAN T ~P DoAN THEP TIEN LEN
Bao cao tai chinh hop nhfit

G4A, Khu phi>4, Phuong'I'an Hiep,
Thanh Ehb Bien Hoa, Tinh D6nB Nai

Cho ki k~ toan tir 0110112017 d~n 3110312017

BANG CAN DOl KE ToAN HOP NHAT
Tl}.ingay 31 thang 03 nam 2017
Mli
s5

TAr sAN

100

A, TAl SAN NGAN H~N

110

I.

111

1. Ti~n

112

2.

Ole khoan wong duong ti~n

120

n.

DAu to' tai ehinh ng~n han

121

1. Chung khoan kinh doanh

122

2.

130

III. Cac khoan phai thu ng~n han

Thuyet
minh

2,003,105,034,606

Ti~n va cac khoan nrong durrng ti~n

0\1' phong giam gia chtmg khoan kinh doanh

1. Phai thu ngan han ella khach hang

132

2.

5

Tra tnroc eho ngiroi ban ngin han

135

5.

Phai thu v~ eho vay ngan han

136

6.

Phai thu ngan han khac

137

7.

0\1' phong phai thu ngan han kh6 doi

140

IV. Hang tan kho

141

1. Hang ton kho

149

2.

150

V. Hi san ng~n han khac

6

0\1' phong giam gia hang t6n kho

151

1. Chi phi tra tnroc ngin han
2.

Thu~ gia tri gia tang duoc khan

153

3.

Thu~ va cac khoan khac phai thu Nha nuoc

200

B. TAl SAN DAI H~N

210

I.

Cac khoan phal thu dai hl}.n

216

6.

Phai thu dai h~n khae

220

n.

Hi san

221

1. rai san e6 dinh huu hinh

11

tnr

9

Nguyen gia

223

Gia tri hao mon luy k~
3.

85,175,085,583
44,684,379,519

96,185,940,763

40,490,706,064

13,664,071,338

10,969,265,025

17,472,634,806

17,202,950,886

(4,436,563,468)

(6,233,685,861)

415,321,795,282

271,776,478,184

344,163,642,796

231,788,795,209

61,684,420,852

25,647,413,515

9,992,000,000

10,620,000,000

4,090,796,869

6,559,562,191

10

rai san e6 dinh vo hinh

(2,839,292,731 )

1,343,761,665,482

1,393,933,544,679

1,400,222,424,250

1,414,547,457,418

(56,460,758,768)

(20,613,912,739)

9,690,890,863

10,046,835,825

1,206,345,193

104,161,403

8,484,545,670

9,342,652,843
21,579

632,520,279,618

cO djnh

1,771,901,209,296

124,480,670,878

13

6

0110112017
VND

220,666,611,641

(4,609,065,235)
7

152

227

3

4

131

222

31103/2017
VND

621,924,923,999

10,600,000

10,600,000

10,600,000

10,600,000

322,139,403,235

327,164,715,799

199,772,981,933

205,030,467,684

360,674,998,365

363,052,370,099

(160,902,016,432)

(158,021,902,415)

122,366,421,302

122,134,248,115

228

Nguyengia

130,650,306,720

130,115,306,720

229

Gia trj hao mon luy k~

(8,283,885,418)

(7,9? 1,058,605)

240

IV. Hi san dO'dang dai hl}.n

90,491,156,921

89,515,555,921

242

2.

90,491,156,921

89,515,555,921

250

IV. Dliu to' tai ehinh dai hl}.n

207,496,995,303

192,719,868,209

252

2.

207,496,995,303

192,719,868,209

12,382,124,159

12,514,184,070

12,382,124,159

12,514,184,070

8

Chi phi xay d\fllg co ban dO'dang

D<1u w

4

vao eong ty lien k~t, lien doanh

260

V. Tai san dai hl}.n khae

261

1. Chi phi tra tru6e dai h~n

269

VI. LQ'i th~ thu'O'ng ml}.i

270

TONG C(>NG TAl SAN

11

2,635,625,314,224
-4-

2,393,826,133,295


CONG TY CO PHAN T~P DoAN THEP TIEN LEN

Rio clio tai chinh hop nh§t

G4A, Khu ph6 4, Phuong'Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

Cho ky kS toan tir 01/01/2017 dSn 31103/2017

BANG CAN DOl KE ToAN HOP NHAT
T~i ngay 31 thing 03 nam 2017
(ti~p theo)
Mil

so

Thuyet
minh

NGUONVON

300

A.

310

I. Ng ng~n han

311

1. Phai tra nguoi ban ngan han

312

Ngiroi mua tra ti~n truce ngan han
ThuS va cac khoan phai nQP Nha mroc
4. Phai tra nguoi lao dQng

31103/2017

0110112017

VND

VND

1,298,191,421,824

1,083,987,954,593

1,298,043,121,824

1,083,832,154,593

14

197,099,806,288

103,765,251,200

7,808,909,354

15,985,001,879

3.

13

55,558,429,276

38,~ 16,018,602

2,335,417,225

6,693,770,636

315

5.

Chi phi phai tra ngan han

15

301,315,232

1,187,782,860

318

8.

Doanh thu chua thuc hien ngan han

36,000,000

72,000,000

319

9.

Phai tra ngan han khac

320

10. Vay va no thue tai chinh ngan han

322

12. Quy khen thuong, phuc loi

330

II. NQ'dai han

337

7.

400

B. VON CHU

410

I.

411

1. Vbn gop cua chu sa htru
phieu phd thong co quyen bi€u quyet
- cd phieu uu dai

313
314

411a
411b

N<}PHAITRA

2.

Phai tra dai han khac

van chu

16

4,992,872,739

2,585,591,103

12

1,024,315,933,484

909,660,303,087

5,594,438,226

5,866,435,226

148,300,000

155,800,000

148,300,000

155,800,000

16

so ntru
17

sO'htru

cs

1,337,433,892,400

1,309,838,178,702

1,337,433,892,400

1,309,838,178,702

846,455,640,000

846,455,640,000

846,455,640,000

846,455,640,000

412

2.

Thang du vbn c6 phAn

21,743,395,153

21,743,395,153

415

5.

C6 phieu quy

(8,993,360,790)

(8,993,360,790)

418

8.

Quy dAu tu pMt tri@n

421

11. Lqi nhu~n sau thu~ chua philn ph6i

LN chua phdn phdi lfiy ki din cu6i kj; truo'C
LN chua phdn ph6i kj; nay
429

13. Lqi feh c6 dong khong ki@msoM

440

TONG CONG NGUON VON

D6 Thj Kim Dung
Nguai l~p

51,546,932,622

51,546,932,622

400,550,499,218

373,898,475,504

290,712,911,504
109,837,587,714

(83,008,033,868)
456,906,509,372

26,130,786,197

25,187,096,213

2,635,625,314,224

2,393,826,133,295

Dao Thj Kim Loan
KS toan tru6ng

D6ng Nai, ngay 21 thimg 04 nam 2017

-5-

ChU tjch HQi d6ng quc'mtrj


CONG TY CO PHAN T ~P DOA.N THEP TIEN LEN

G4A, Khu ph6 4, Phuong'Tan Hiep,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

BAo cAo KET QuA HO~T BQNG KINH DOANH H<}P NHA.T
Til' 0110112017 d~n 31103/2017
Quy 1
Mil

sB

Thuyet

CHi TIEU

minh

Tir 0110112017 d~n
31103/2017

Tir 0110112016 d~n
3110312016

VND

VND

01

1.

Doanh thu ban hang va cung dp djch vI}

19

1,048,948,792,157

1,008,461,395,318

02

2.

Cac khoan giam trir doanh thu

20

211,725,313

5,714,248

10

3.

Doanh thu thu§n ban hang va cung dp djch vI}

1,048,737,066,844

1,008,455,681,070

11

4.

Gia vBn hang ban

887,974,783,392

878,648,349,630

20

5.

LQ'i nhuan gi}p v~ ban hang va cung dp djch vI}

160,762,283,452

129,807,331,440

21

6.

Doanh thu hoat d9ng tai chinh

22

1,429,400,427

1,491,530,759

22

7.

Chi phi tai chinh

23

12,259,409,046

13,048,307,914

13,844,019,562

11,905,285,924

24

8.

Phfm liii hoac

14,777,127,094

5,132,423,982

26

12,551,468,515

10,208,394,361

26

13,231,768,097

7,533,313,712

138,926,165,315

105,641,270,194

21

Trang do: Chi phi [iii vay

23

16 trong cong ty lien doanh, lien kSt

25

9.

Chi phi ban hang

26

10.

Chi phi quan

30

11.

LQ'i nhu~n/(IB) thu§n til' hoat di}ng kinh doanh

Iy doanh

nghiep

31

12.

Thu nhap khac

24

1,601,058,454

1,719,447,087

32

13.

Chi phi khac

25

602,522,133

302,012,302

40

14.

LQi nhu~n khac

998,536,321

1,417,434,785

50

15.

Tang IQ'inhu~n k~ toan tmO'c thu~

139,924,701,636

107,058,704,979

26,970,214,356

1,332,334,018

51

16.

Chi phi thuS thu nhap doanh nghiep hien hanh

28

52

17.

Chi phi thuS thu nhap doanh nghiep hoan lai

28

60

18.

LQi nhu~n sau thu~ thu nh~p doanh nghi~p

112,954,487,280

105,726,370,961

61

19.

LQ'i nhuan sau thu~ cua ca dong ciia cong ty me

109,837,587,714

103,876,572,083

62

20.

LQ'i nhu~n sau thu~ cua ca dong khong ki~m soat

3,116,899,566

1,849,798,878

70

21.

Liii co' ban trcn ca phi~u

29

DB Thj Kim Dung
Nguai I~p

KS toan tnrong

D6ng Nai, ngay 21 thimg 04 niim 2017

- 6-

Nguyen M:.tnh Ha
Chi.!tich H9i d6ng quan tri


CONG TY CO PHAN T~P DoAN THEP TIEN LEN
Bao cao tai chinh hop nhAt

G4A, Khu ph6 4, Phuong'I'an Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

Cho ky k~ toan tir 01/01/20 17 d~n 31103/2017

BAo cAo LUU CHUYEN TIEN T¢ H<}PNHAT
(Theo phutmg pbdp gidn tilp)
Tir 0110112017 d~n 31103/2017

Mil

sa

01

Thuyet

CHiTIEU

minh

I.

Luu chuyen ti~n tir hoat dQng kinh doanh

1.

Lot nhu~n truuc thul

2.

lJi€u chinh cho cdc khoiin

02

KhAu hao tai san c6 dinh va bAt dQng san d~u tu

03

Cac khoan du phong

04
05

Lai, 16 chenh lech ty gia h6i doai do danh gia
lai cac khoan muc ti@nt~ co g6c ngoai t~
Lai, 16 tir hoat dQng d~u tu

06

Chi phi lai yay

08

3.

Lai nhu~n tit hO{lt d{jng kink doanh tneoc
thay d6i van luu d{jng

Tir 0110112017 d~n
31103/2017

Tir 0110112016 d~n
31103/2016

VND

VND

139,924,701,636

107,058,704,979

5,489,697,823

5,418,135,202

35,819,496,140

(25,112,598,118)

(16,001,287,527)

(6,059,420,846)

13,844,019,562

11,905,285,924

179,076,627,634

93,210,107,141

09

Tang, giam cac khoan phai thu

10

Tang, giam hang t6n kho

14,325,033,168

(715,785,847)

11

Tang, giam cac khoan phai tra (kh6ng keliii yay

phai tra, thu~ thu nh~p doanh nghi~p phai nQp)

55,980,250,154

44,532,333,697

12

Tang, giam chi phi tra

13

Tang, giam chUng khoan kinh doanh

14

(112,456,960,850)

truac

(14,642,341,623 )

(370,123,879)

(3,056,754,31 I)

(269,683,920)

2,164,241,920

Ti@nliii yay dii tra

(14,774,016,756)

(13,304,174,376)

15

Thu~ thu nh~p doanh nghi~p dii nQP

(16,563,307,775)

16

Ti@nthu khac tir ho~t dQng kinh doanh

17

Ti@nchi khac cho ho~t dQng kinh doanh

20

Luu chuyin ti€n thuOn tit hO{ltd{jng kinh doanh

(251,997,000)

( 145,954,500)

104,695,820,776

108,041,672,101

II. Lllu chuy~n ti~n tir hOl;ltdQng dAu til
'\

21

1.

Ti@nchi de mua sfun, xay d\fllg tai san c6 dinh
va cac tai san dai h~ khac

(1,510,601,000)

(2,851,467,900)

22

2.

Ti@nthu tir thanh Iy, nhUQTIgban tai san c6 djnh
va cac tai san dai h~n khac

227,272,727

90,909,091

27

7.

Ti@nthu liii cho yay, c6 ruc va Igi nhu~n dugc

607,275,158

1,270,764,654

30

Luu chuyin ti€n thuOn tit hO{ltd{jng dOu tu

(676,053,] 15)

(1,489,794,155)

III. Llfu chuy~n ti~n tir hOl;ltdQng tili chinh
33

3.

Ti@nthu tir di yay

34

4.

Ti@ntra ng g6c yay

36

6.

C6 tuc, Igi nhu~n dii tra cho chu So' huu

40

Luu chuyin ti€n thuOn tit hO{ltd{jng tiii chinh

753,325,368,931

729,149,155,477

(638,669,738,534)

(807,448,408,565)

(83,183,872,000)
31,471,758,397

-7-

(78,299,253,088)


CONG TY CO PH AN T~P DoAN THEP TIEN LEN
Bao cao tai chinh hop nh§t

G4A, Khu ph6 4, Phuong'Tan Hi~p,

Cho ky k~ toan tir 01/01120 17 d~n 31/03/2017

Thanh ph6 Bien Hoa, Tinh Dang Nai

BAo cAo LUU CHUYEN TlEN T:¢ HQP NHAT
(Theo phutmg phdp gidn tiip)
Tir 0110112017 d~n 31103/2017

ky

50

LU'u chuyen ti~n thu§n trong

60

Ti~n va tuong durrng ti~n d§u

61

Anh huang cua thay d6i tY gia h6i doai quy d6i ngoai t~

70

Ti~n va nrong durmg ti~n cu6i

D6 Thj Kim Dung

135,491,526,058

28,252,624,858

85,175,085,583

98,467,847,773

220,666,611,641

126,720,472,631

ky

ky

3

~

Th; K;m Loan
K~toan tnrong

Nguoi l~p

Dong Nai, ngay 21 thdng 04 ndm 2017

-8-


CONG TY CO PHAN T~P DoAN THEP TIEN LEN
Bao cao tal chinh hop nhat

G4A, Khu ph6 4, Phuong'Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh Dong Nai

Cho ky k~ toan til: 01101/20 17 d~n 31103/2017

BAN THUYET MINH BAo cAo TAl CHiNH HOP NHAT
Til" 0110112017 d~n 31103/2017
1
1.1

. THONG TIN CHUNG
Hinh thrrc so' hfru van
C6ng ty C6 phan Tap doan Thep Ti~n Len duoc chuyen d6i tir C6ng TNHH Ti~n Len c6 chirng nhan dang ky kinh
doanh s6 4702000255 cftp ngay 22 thang 11 nam 2001 thanh cong ty cli phan; hoat dong thea GiAy chirng nhan dang
ky doanh nghiep cong ty c6 phan s6 3600512830 dang ky I~n d~u ngay 18 thang 08 nam 2009, dang ky thay d6i I~n
thir 8 ngay 17 thang 02 nam 2016 do So' K~ hoach va D~u nr Tinh Dong N ai cap,
Tru so chinh cua Cong ty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
V6n di@uI~ cua Cong ty thea dang
ph~n la 10,000 d6ng.

kY la 846.455.640.000

d6ng, tuong duong 84,645,564 c6 phan, menh gia mot c6

C6 phi~u Clla C6ng ty chinh tMc dang ky giao djch tl;li So' Giao djch ChUng khmln Thanh ph6 H6 Chi Minh tir ngay
16 tMng 03 nam 2010 v6i rna giao djch la TLH.
Thong tin v@cac cong ty con, cong ty lien k~t clla Cong ty xem chi ti~t
1.2

W Thuy~t

minh s6 4c.

Nganh ngh~ kinh doanh
HOl;ltdong kinh doanh Clla Cong ty g6m:
- San xu~t s~t, tMp, gang. Chi ti~t: San xu~t s~t, thep (khong san xu~t tl;litrl,l s6);
- Ban buon kim IOl;liva qui[mgkim IOl;li.Chi ti~t: Ban buon s~t, thep, nhom, d6ng nguyen li~u;
- Ban Ie d6 ngu kim, son, kinh va thi~t bj I~p di;itkMc trong xay dl,mg trong cac cua hang chuyen doanh;
- Ban buon may m6c, thi~t bj va phv tung may nang nghi~p;
- Dl;liIy, moi gi6i, dAu gia. Chi ti~t: Dl;liIy, moi gi6i thuong ml;li(trir moi gi6i b~t dong san);
- B6c x~p hang h6a;
- Xay d\lTIgnha cac IOl;li;
- Xay d\lTIgcac cong trinh cong ich;
- Chuiin bj mi;itbing;
- Hoan thi~n cong trinh xay d\lTIg;
- L~p di;ith~ th6ng cap, thoM nu6c, 10 suai va di@uhoa khong khf;
- L~p di;itM th6ng xay dvng khac;
- Cho thue xe dong cO';
- Ban buon a to va xe c6 dong

CO' khac;

- Ban Ie a to con (lol;li 12 ch6 tra xu6ng);
- Kinh doanh b~t dong san, quy@nsu dvng d~t thuoc cM So' huu, cM su dVng hoi;ic di thue;
- Nha hang va cac djch

V1,1

an u6ng phvc

V1,1

luu dong (khOng kinh doanh tl;litrv sa);

- Ban Ie khac trong cac cua hang kinh doanh t6ng hqp: Kinh doanh trung tam thubng ml;li;
- Kho bai va luu gifr hang h6a;
- Tr6ng rung va cham s6c rung;
- Cua, xe, bao g6 va bao quan g6 (khong hOl;ltdong tl;litrv sa);
- HOl;ltdong ki~n truc va tu viin ky thu~t c6 lien quan. Chi ti~t: tu viin, thi~t k~ k~t cftu cong trinh xay d\lTIgdan dVng,
cong nghi~p;
- Ban buon v~t li~u, thi~t bj I~p di;itkhac trong xay dVng. Chi ti~t: ban buon v~t li~u xay d\lTIg,g6 cay va g6 ch~ bi~n
(khong chua hang tl;litrl,l sa);

-9 -


CONG TY CO PHAN T~P DOAN THEP TIEN LEN
Bao cao tai chinh hop nh§t

G4A, Khu ph6 4, Phuong'Tan Hiep,
Thanh ph6 Bien Hoa, Tinh Dong Nai

Cho ky k@toan til' 01/0112017 den 31/03/2017

Heat d9ng kinh doanh cua Cong ty gom (tiep theo):
- Lap d~t h~ thong dien;
- Van tai hang h6a bing duong bQ;
- Xay dung cong trlnh duong s~t va duong bQ;
- Xay dung cong trinh ky thuat va dan dung khac;
- Gia cong co khi, xu' I;' va trang phu kim loai. Chi tiet: gia cong co khi, (tnr xi rna - khong gia cong tai tru sa);

- Sua chua may m6e thiet bi. Chi tiet: sua chtra may nong nghiep (khong sua chtra tai tru sa);
- San xwlt may nong nghiep va lam nghiep. Chi ti@t:san xuat may nong nghiep (khong san xuat tai tru sa);
- Ban phu tung va cac b9 phan phu tro cua 0 to va xe co d9ng co khac;
- Dich V\lluu tru ng~n ngay (khong kinh doanh t(;litfl,l sa);
- HO(;ltdQng eua cae cong vien vui chO'i va cong vi en thea eM d~. Chi tiet: kinh doanh khu du lich sinh thai (khong
kinh doanh t(;litr\l sa);
- HO(;ltd9ng dieh V\lh6 trq tl1JCtiep eho v?n tai dUOng thuy;
- Khai thac g6 (g6 rung tr6ng).

2
2.1

. CHE DO vA CHINH SACH KE ToAN Ap Dl)NG T~I CONG TY

Ky k~ toan,

dO'n vi ti~n t~ sir d\lDg trong k~ toan

Ky k@tm1n nam eua Cong ty b~t d~u tir ngay 01101 va k@tthue van ngay 31112 hang nam.
Don vi ti~n t~ su d\lng trong ghi ehep k@toan la d6ng Vi~t Nam (VND).

2.2

Chu§n ml}'c va Ch~ d(l k~ toan ap dl}ng

cM a9 ki lo(m

ap d1:lng

Cong ty ap d\lng Che dQ Ke toan doanh nghi~p ban hanh thea ThOng tu 200/20 14/TT-BTC

Hi ehinh.

Tuyen b6 vi vi¢c tuan thiJ Chudn

ml,fC

ki toan

va

cM a9

ngay 22/12/2014 eua BQ

ki loan

Cong ty da ap dl,mg cac Chuful mvc ke toan Vi~t Nam va eac van bi'm huang d§n Chu§n mve do Nha nuac da ban
hanh. Cac bao cao tai ehinh duqc I?p va trinh bay thea dung m9i quy dinh eua tUng ehu§n mvc, thOng tu huang d§n
thve hi~n ehu§n mvc va Che dQ ke toan hi~n hanh dang ap d\lng.
Hinh tMc ki toan ap d1:lng
Cong ty ap d\lng hinh tMc k@toan tren may vi tinh.
2.3

Cong

CI}

tai chinh

Ghi nh¢in ban aau

Hi san tM ehinh
Hi san tai ehinh eua Cong ty bao g6m ti~n va cae khoan tuong duong ti~n, cae khoan phai thu khaeh hang va phai
thu khae, cae khoan eho vay, cae khoan d~u tu ng~n h(;lnva dai h(;ln.T(;lithai di~m ghi nh?n ban d§u, tai san tai ehinh
duqe xae dinh thea gia mua/ehi phi pMt hanh eQng cae chi phi phat sinh khae lien quan trve tiep d@nvi~e mua, phiit
hanh tai san tai ehinh d6.

- 10-


CONG TY CO PHAN T~P DoAN THEP TIEN LEN
Bao cao tai ehinh hop nhit
Cho ky k~ toan tir 01/01/20 17 d~n 31/03/2017

G4A, Khu ph6 4, Phuong'Tan Hiep,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
No phai tra tai chinh

No phai tra tai chinh cua Cong ty bao g6m cac khoan yay, cac khoan phai tra nguoi ban va phai tra khac, chi phi
phai tra. Tai thai diem ghi nhan I~n d~u, cac khoan no phai tra tai chinh duoc xac dinh thea gia phat hanh cong cac
chi phi phat sinh lien quan tnrc ti~p d~n viec phat hanh no phai tra tai chinh do.
Gia tri sau ghi nhdn ban adu
Hien tai chua co cac quy dinh v@danh gia lai cong cu tai chinh sau ghi nhan ban d~u.
2.4

Ti~n va cac khoan turrng durmg ti~n
Ti@nva cac khoan nrong duong ti@nbao g6m ti@nm?t t:;tiquy, ti@ngui ngan hang, cac khoan d~u tu ngin h:;tn co
thai gian dao h:;tnkhOng qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuyen d6i d~ dang thanh cac IUQ'llg
ti@nxac dinh va khong c6 nhi@urlli ro trong chuyen d6i thanh ti@n.

2.5

Cae khoan

dh

to" tili ehinh

Chung khoan kinh doanh rna trong d6 Cong ty nim gift vi m\lC dieh kinh doanh duqc ghi s6 k~ toan theo, gia g6c,
bao g6m: Gia mua cQng (+) cac chi phi mua (n~u c6) nhu chi phi moi giai, giao dich, cung c§p thong tin, thu~, I~ phi
va phi ngiin hang. Gia g6c Clla chUng khoan kinh doanh duqc xac dinh thea gia tri hQp ly clla cac khoan thanh toan
W thai diem giao dich philt sinh. Thai diem ghi nh~n cac khoan chUng khoan kinh doanh la thai diem nha d~u tu c6
quy@nSo' hUu C\lthe nhu sau:
- Chung khoan niem y~t duqc ghi nh~n t~i thai diem kh6'p I~nh (T+O);
- ChUng khoan chua niem y~t duqc ghi nh~n t:;tithai diem chinh thuc c6 quy@nSo' hfiu thea quy dinh Clla philp lu~t.

D~u tu nim gift d~n ngay dao h:;tn la cac khoan d~u tu nim gift d~n ngay dao h:;tn (ngoai cac khoan chUng khoan
kinh doanh) nhu: Cac khoan ti@ngui ngiin hang c6 ky h~n (bao g6m ca cac lo:;titin phi~u, ky phi~u), trai phi~u, c6
phi~u uu d1ii ben philt hanh bit bUQephai mua l~i t:;timQt thai diem nh~t dinh trong tuong lai va cac khoan cho yay
nim gift d~n ngay dao h:;tnvai m\lC dieh thu l1iihang ky va cac khoan d~u tu nim gift d~n ngay dao h:;tnkhac.

D~u tu nim gift d~n ngay dao h:;tnt~i thai di6m bao cao, n~u:
- Ky phi~u, tin phi~u kho b:;tc, ti@ngui ngiin hang c6 tMi h:;tn thu h6i ho?c dao h:;tn khong qua 3 thilng k6 ill ngay
mua khoan d~u tu d6 duqc coi la "tuong duong ti@n";
- C6 thai h:;tnthu h6i v6n duai 1 nam ho?c trong 1 chu ky kinh doanh duqc phiin lo:;tila tai san ngin h:;tn;
- C6 thai h~n thu h6i v6n tren 1 nam ho?c hon 1 chu ky kinh doanh duqc phiin lo~i la tai san dai h:;tn,
Cac khoan d~u tu vao cac cong ty con rna trong d6 Cong ty nim quy@nki6m soat duqc trinh bay thea phuong phap
gia g6c. Cac khoan phiin ph6i lqi nhu~n rna cong ty m~ nh~n duqc tir s6 Iqi nhu~n lfiy k~ Clla cac cong ty con sau
ngay cong ty m~ nim quy@nki6m soilt duqc ghi vao k~t qua ho~t dQng kinh doanh trong nam clla cong ty m~. Cac
khoan phiin ph6i khac duqc xem nhu ph~n thu h6i clla cae khoan d~u tu va duqc tm vao gia tri d~u tu.
Cac khoan d~u tu vao cac cong ty lien k~t rna trong d6 Cong ty c6 anh huang dang k@duqc trinh bay thea phuong

philp gia g6c. Cac khoan phiin ph6i Iqi nhu~n ill s6 Iqi nhu~n thu~n lfiy k~ Clla cac cong ty lien k~t sau ngay d~u tu
duqc phiin b6 vao k~t qua ho:;tt dQng kinh doanh trong nam clla Cong ty. Cae khoan phiin ph6i khac duqc xem nhu
ph~n thu h6i cae khoan d~u tu va duqc tm vao gia tri d~u tu.
DIJ phong giam gia d~u tu duqc I~p vao thai diem cu6i qui la s6 chenh I~ch gifi"agia g6c clla cac khoan d~u tu dUQ'c
h:;tchtoan tren s6 k~ toan 100 hon gia tri thi tfUemg ho?c gia tri hgp Iy cua chung t:;tithai di6m I~p d\f phong.

- 11 -


CONG TY CO PHAN T~P J)OAN THEP TIEN LEN
Bao cao tal chinh hop nhftt

G4A, Khu ph6 4, Phuong'I'an Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

2.6

Cho ky k~ toan nr 01/01/20 17 d~n 31/03/2017

Cac khoan phai thu
Cac khoan phai thu duoc trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan phai thu khach hang va phai
thu khac sau khi tnr di cac khoan dir phong duoc I~p cho cac khoan no phai thu kh6 doi.
D\I phong no phai thu kh6 doi diroc trich I~p cho tung khoan phai thu kh6 doi can cu vao tu6i no qua han cua cac
khoan no hoac du kien mire t6n that c6 th~ xay ra.

2.7

Hang t6n kho
Hang ton kho duoc tinh thea gia g6c. Truong hop gia tri thuan c6 th~ thuc hien diroc thap hon gia g6c thi 'hang t6n
kho duoc tinh thea gia tri thuan c6 th~ th\lc hi~n dugc. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~ bi~n

va cac chi phi lien quan tr\l'c ti~p khac phat sinh d~ c6 dugc hang t6n kho dja di~m va tr~ng thai hi~n t~i.

a

Gia tri hang t6n kho duQ'c xac dinh thea phuong phap binh quiln gia quy€n.
Hang t6n kho duQ'c h~ch toan thea phuong phap ke khai thuOng xuyen.
DI,I'phong giam gia hang t6n kho duQ'c l~p vao thai di~m cu6i qui la s6 chenh I~ch giua gia g6c Clla hang t6n kho IOn
hon gia tri thuAn c6 the thl,l'Chi~n duQ'c.

2.8

Hi san c6 djnh va khftu hao tai san c6 djnh
Hi san c6 djnh hilu hinh, tai san c6 dinh vo hlnh duQ'c ghi nh~n thea gia g6c. Trong qua trinh su dl,lng, tai san c6
dinh huu hlnh, tai san c6 dinh vo hinh duQ'c ghi nh~n thea nguyen gia, hao mon luy k~ va gia tri can l~i.
Kh~u hao dugc trich thea phuong phap dUOng thing. Thai gian kh~u hao duQ'c uac tinh nhu sau:

2.9

- Nha cua, v~t ki~n trUc

05 - 30 nam

- May m6c, thi~t bi

05 - 10 nam

- Phuong ti~n v~n tai

06 - 10 nam

- Thi~t bi van pMng

03 - 05 nam

Thu~ thu nh~p hoan I~i
Thu~ thu nh~p hoan I~i duQ'c xac dinh cho cac khoan chenh I~ch t~m thai t~i ngay k~t thuc ky k~ toan nam giua cO'
tinh thu~ thu nh~p clla cac tai san va ng phai tra va gia trj ghi s6 Clla chUng cho ml,lc dich I~p bao cao tai chinh.
Hi san thu~ thu nh~p hoan I~i va thu~ thu nh~p hoan I~i phai tra dugc xac dinh thea thu~ su~t dl,l'tinh se ap dl,lng cho
nam tai san dugc thu h6i hay ng phai tra duQ'c thanh toan, dl,l'atren cac mu'c thu~ su~t va lu~t thu~ c6 hi~u ll,l'cvao
ngay k~t thUc ky k~ tom nam.

sa

2.10

Chi phi tra trU'()'c
Cac chi phi tra truac chi lien quan d~n chi phi san xu~t kinh doanh Clla mi)t nam tai chinh ho~c mi)t chu ky kinh
doanh dugc ghi nh~n la chi phi tra truac ngrm h~n va dugc tinh vao chi phi san xufrt kinh doanh trong nam tai chinh.

Cac chi phi da phnien di) k~ toan dUQ'Ch~ch toan vao chi phi tra truac dai h~n d~ philn b6 dAn vao k~t qua ho~t di)ng kinh doanh trong
cac nien di) k~ toan sau.
Vi~c tinh va philn b6 chi phi tra truac dai h~n vao chi phi san xu~t kinh doanh tung ky h~ch toan dugc can cu vao
tinh ch~t, muc di) tung lo~i chi phi d~ ch9n phuong phap va tieu thuc philn b6 hQ'p IY. Chi phi tra truac dugc philn
b6 dAn vao chi phi san xu~t kinh doanh thea phuong phap dUOng thing.

- 12 -


CONG TY CO PHAN T~P DoAN THEP TIEN LEN

Bao cao tai chinh hop nh§t

G4A, Khu ph6 4, PlnrongTan Hiep,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

2.11

Cho ky k~ toan tir 0110112017 d~n 31/03/2017

NQ'phai tra
Cac khoan phai tra diroc trinh bay tren Bao cao tai chinh thea gia trj ghi s6 cac khoan phai tra nguoi ban, phai tra
nQi bQ va phai tra khac.

2.12

Vay va ng thue tai chinh
Cac khoan phai tra duoc trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan khoan ti~n yay, no thue tai
chinh.

2.13

Chi phi di yay
Chi phi di yay duoc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, tnr chi phi di yay lien quan
true ti~p d~n viec delu ill xay dung hoac san xuat tai san da dang diroc tinh vao gia tri cua tai san do (duoc v6n hoa)
khi co du cac di~u ki~n quy dinh trong Chuftn ml)'CK~ toan Vi~t Nam s6 16 "Chi phi di vay".
Chi phi di yay lien quan trl)'c ti~p d~n vi~c delu ill xay d\fIlg ho~c san xu~t titi san da dang dn co thai gian dll dai
(tren 12 thang) de co the dua vao Slr dvng thea mvc dich dinh tru6c ho~c ban thi dugc tinh vao gia tri clla tai san do
(dugc v6n hoa), bao g6m cac khoan Hii ti~n yay, phiin b6 cac kho{m chi~t kh~u ho~c phv trQi khi pMt hanh trai
phi~u, cac khoan chi phi phv phiit sinh lien quan t6i qua trinh lam tM Wc yay.

2.14

Chi phi phili tra
Cac khoan chi phi thl)'c t~ chua phat sinh nhung dugc trich tru6c vao chi phi san xu~t, kinh doanh trong nam d€ dam
bao khi chi phi phat sinh thl)'c t~ khong gay dQt bi~n cho chi phi san xu~t kinh doanh tn:!n cO' sa dam bao nguyen t~c
phil hgp gifra doanh thu va chi phi. Khi cac chi phi do phiit sinh, n~u co chenh I~ch v6i s6 da trich, k~ toan ti~n hanh
ghi b6 sung ho~c ghi giam chi phi illang Ung v6i ph.ln chenh I~ch.

2.15

van chu SO' hiiu
V6n delUill clla cM

sa hUu dugc

ghi nh~n thea s6 v6n thl)'c gop clla chll

sa hfru.

Th~ng du v6n c6 pheln dugc ghi nh~n thea s6 chenh I~ch Ion han/ho~c nhD han gifra gia thl)'c t~ pMt hanh va m~nh
gia c6 phi~u khi phat hanh cli phi~u leln delu, phat hanh b6 sung ho~c tai phat hanh cli phi~u quy. Chi phi ,trv·c ti~p
lien quan d~n vi~c phiit hanh b6 sung cli phi~u ho~c tai phat hanh cli phi~u quy dugc ghi giam Th~ng du v6n cli
pheln.
C6 phi~u quy la cli phi~u do Cong ty pMt hanh va sau do mua IC:li.C6 phi€u quy dugc ghi nh~n thea gia tri thllc t€ va
trinh bay tren Bang Can d6i k~ toan la mQt khoan ghi giam v6n cM sa hiiu. Cong ty khOng ghi nh~n cac khoan lai
(16) khi mua, ban, phat hanh ho~c My cli phi~u quy.
dQng clla doanh nghi~p sau khi tm (-) cac khoan di~u
Lgi nhu~n sau thu~ chua phan ph6i la s6 Igi nhu~n ill cac hOC:lt
chinh do ap dVng h6i t6 thay dlii chinh sach k~ toan va di~u chinh h6i t6 sai sot trQng y~u clla cac nam t~u6c. Lgi
nhu~n sau thu~ chua phan ph6i co the dugc chia cho cac nha delu tu dl)'a tren ty I~ gop v6n sau khi dugc DC:lihQi

d6ng cli dong thong qua va sau khi da trich I~p cac quy dll phong thea Di~u I~ Cong ty va cac quy dinh clla phap
lu~t Vi~t Nam.
cli tuc phili tra cho cac c6 dong dugc ghi nh~n la khoan phili tra trong Bang can d6i k~ toan clla Cong ty sau khi co
Nghi quy~t chia cli tuc clla DC:lihQi d6ng c6 dong Cong ty.
2.16

Ghi nh~n doanh thu

Doanh thu ban hCIng

- 13 -


CONG TY CO PHAN T~P DoAN THEP TIEN LEN
Bao cao tai ehinh hop nhM

G4A, Khu ph6 4, Phuong'I'an Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

Cho ky k~ toan ill 01/0112017 dSn 31/03/2017

Doanh thu ban hang duoc ghi nhan khi d6ng thai thoa man cac di~u kien sau:
- Phan 16n nri ro va loi Ich gin li~n voi quyen so hiru san pharn hoac hang hoa da: duoc chuyen giao cho nguoi mua;
- Cong ty khong can nam giu quyen quan Iy hang h6a nhu nguoi s6 httu hang h6a hoac quyen kiem scat hang h6a;
- Doanh thu duoc xac dinh tuong d6i chac chan;
- Cong ty da thu duoc hoac se thu duoc loi Ich kinh t~ ill giao dich ban hang;
- Xac dinh duoc chi phi lien quan d~n giao dich ban hang.
Doanh thu cung

cap dich v¥

Doanh thu cung dip dich vu duoc ghi nhan khi kSt qua cua giao dich do duoc xac dinh m('>teach dang tin cay,
Truong hop viec cung dip dich vu lien quan d~n nhieu nam thi doanh thu duoc ghi nhan trong nam thea k~t qua
ph:1n cong vi~c da hoan thanh VaGngay l~p Bang can d6i kS toan clla nam d6. KSt qua ciia giao dich cung dip dich
V\l duqc xac dinh khi th6a man cac di~u ki~n sau:
- Doanh thu duqc xac djnh tuong d6i chilc chiln;
- C6 khil nang thu duqc Iqi ich kinh t~ ill giao dich cung dip dich V\l d6;
- Xac dinh dUQ'cphdn cong vi~c da hoan thanh VaGngay I~p Bang can d6i k~ toan;
- Xac dinh duqc chi phi phPhdn cong vi~c cung dip dich V\l da hoan thanh duqc xac dinh thea phuong phap danh gia cong vi~c hoan thanh.
Doanh thu hot;lt i1(jng tiIi chinh
Doanh thu phat sinh ill ti~n lai, c6 t(1'C,Iqi nhu~n duqc chia va cac khoi'm doanh thu hO<;ltd('>ngtai chinh khac duqc
ghi nh~n khi th6a man d6ng thai hai (2) di~u ki~n sau:
- C6 kha nang thu duqc Iqi ich kinh tS til' giao dich d6;
- Doanh thu duqc xac dinh tuong d6i chilc chiln.
C6 tuc, Iqi nhu~n dugc chia duqc ghi nh~n khi Cong ty dugc quy~n nMn c6 tuc ho~c duqc quy~n nh~n Igi nhu~n ill
vi~c g6p v6n.
Doanh thu kinh doanh b~t d('>ngsan duqc ghi nh~n khi d6ng thai th6a man cac di~u ki~n sau:
- B§t d('>ngsan da hoan thanh toan b('>va ban giao cho nguai mua, doanh nghi~p da chuy~n giao riii ro va Iqi ich giln
li~n vai quy~n s6 huu b~t d('>ngsan cho nguai mua;
- Cong ty khong can nilm giu quy~n qui'm Iy b§t d('>ngsan nhu nguai s6 huu b§t d('>ngsan ho~c quy~n ki~m soat b~t
d('>ngsan;
- Doanh thu duqc xac dinh tuong d6i chilc chiln;
- Cong ty da thu duqc ho~c se thu duqc Iqi ich kinh tS til' giao dich ban b~t d('>ngsan;
- Xac dinh duqc chi phi lien quan d~n giao dich ban b§t d('>ngsan.

2.17

Cae khO!lngiiim trir doanh thu
Cac khoan giam trir doanh thu duqc trinh bay tren Bao cao tai chinh phan anh cac khoan duqc di~u chinh giam trt1'

VaGdoanh thu ban hang, cung dip dich V\l phat sinh trong ky, g6m: ChiSt kh§u thuong m<;li,giam gia hang ban va
hang ban bi tra l<;li.

2.18

Gia van hang ban
- 14 -

.


CONG TY CO PHAN T~P DoAN THEP TIEN LEN
Bao cao tai ehinh hop nhi1t
Cho kyke toan ill 01/0112017 den 31103/2017

G4A, Khu phb 4, Plnrong'I'an Hiep,
Thanh phb Bien Hoa, Tinh Dong Nai

Gia vbn duoc trinh bay tren Bao cao tai chinh phan anh tri gia vbn cua san pham, hang h6a, dich VI), b§t dong san
d~u tu; gia thanh san xuat cua san pham xay I~p (dbi voi doanh nghiep xay lap) ban trong kyoNgoai ra, con phan
anh cac chi phi lien quan den hoat d9ng kinh doanh b§t dong san dfiunr nhir: Chi phi khau hao; chi phi sua chua; chi
phi nghiep VI) cho thue b§t dong san d~u tu thea phuong thirc cho thue hoat dong (tnrong hop phat sinh kh6ng 16n);
chi phi nhuong ban, thanh Iy b§t d9ng san d~u nr.
2.19

Ghi nh~n chi phi tai chinh
Ole khoan chi phi duoc ghi nhan van chi phi tai chinh g6m:
- Chi phi hoac cac khoan 16lien quan den cac hoat d9ng d~unr tai chinh;
- Chi phi cho vay va di vay vbn;
- Cac khoan 16do thay d6i tY gia hbi doai cua cac nghi~p VI) phat sinh lien quan den ngo~i t~;

- DVphOnggiam gia d~u tu chUngkhoan.

iN

11

Cac khoan tren duQ'cghi nh~n thea t6ng sb phitt sinh trong nam, kh6ng bi.!trir v6i doanh thu ho~t d9ng tai chinh.
2.20

Cae khoiin thu@
Thui hi¢n hanh
Hi san thui\ va cac khoan thue phai n9P cho nam hi~n hanh va cae nam tru6c duQ'cxac dinh bing sb ti~n dv kien
phai n9P cho (hoi[tcduQ'cthu h6i ill) cO'quan thue, dva tren cac muc thui\ su§t va cac lu~t thue c6 hi~u Ivc di\n ngay
ket thUcky tinh thue.

3

. TIEN

vA cAc KHoAN TUONG DUONG TIEN
31103/2017

Ti~n mi[tt
Ti~n gui ngan hang
Ti~n dang chuy~n
Cac khoan tuong duong ti~n

- 15 -

0110112017

VND

VND

293,660,694
123,277,151,384
909,858,800
96,185,940,763

267,558,962
44,416,820,557
40,490,706,064

220,666,611,641

85,175,085,583


CONG TV CO PHAN T~P DoAN THEP TIEN LEN
Bao cao tai chinh hop nh§t

G4A, Khu ph6 4, Phirong'Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

4 .

Cho ky k~ toan tir 0110112017 d~n 31103/2017

cAc KHOAN DAu TUTAI CHiNH

0110112017

31103/2017
Gi:i g6c

Iy

Dl! phOng

Gi:i g6c

VND

VND

VND

Gi:i tr] hop

VND

Iy

Dl! phong

VND

VND

Gi:i tr] hop

a. Chung khoan kinh doanh
- Tang gid tri ca phiiu
KDC

CP CTCP Kinh Do

SHS

CP_ CTCP Chung khoan Sai Gon-Ha Nci

TKC

CP_ CTCP Xay dung va Kinh doanh Dia
Cac

c6 phieu

khac

2,544,500,000

(949,232,750)

3,493,732,750

2,544,500,000

(949,232,750)

2,728,887,200

1,259,600,000

(1,469,287,200)

2,728,887,200

1,259,600,000

(1,469,287,200)

2,302,065,000

1,588,125,000

(556,640,000)

2,302,065,000

1,799,875,000

(502,190,000)

8,947,949,856

7,486,546,338

(1,461,403,518)

8,678,265,936

5,365,290,025

(3,312,975,911 )

(4,436,563,468)

17,202,950,886

3,493,732,750

6c Tan Ky

17,472,634,806

- 16 -

(6,233,685,861)


CONG TY CO PHA.N T~P DoAN TH:EP TIEN LEN
Bao cao tal chinh hop nh§t

G4A, Khu ph6 4, Phuong'Tan Hiep,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

Cho ky k~ toan ill 0.liD 1120.17 d~n 31/0.3/20. 17

c. DAll ttl' gop vAn vao cac don vi khac:

3110.3120.17

0.liD 1120.17

VND

VND

Cong ty TNHH MQt thanh vien Thep Phuc Ti~n

511,690.,228,801
115,0.0.0.,0.0.0.,0.0.0.
156,726,50.0.,0.0.0.
239,963,728,80.1

511,690.,228,80.1
115,0.0.0.,0.0.0.,0.0.0.
156,726,50.0.,0.0.0.
239,963,728,80.1

DAu ttl' vao cong ty lien k~t

172,800,000,00.0

172,80.0,00.0.,000

Cong ty C6 phan TMp B~e Nam

172,80.0.,0.0.0.,0.0.0.

172,80.0.,0.0.0.,0.0.0.

DAu ttl' vao cong ty con
Cong ty TNHH San xu~t va Thuong mai Dai Phuc
Cong ty TNHH Thep Tiiy Nguyen

DAu ttl' vao cong ty con
Thong tin chi ti~t v6 cac cong ty con cua Cong ty vao ngay 31/0.3/20. 17 nhu sau:
Ten cong ty

NO'ithanh l~p va
hoat dong

Ty 1~loi Ich

Hoat dong ehinh

Cong ty TNHH San
xuat va Thuong mai
D;:tiPhUe

Thanhph6
H6 Chi Minh

95.83%

95.83%

San xuat va

kinh doanh thep

Cong ty TNHH Thep
ra, Nguyen

Thanh ph6
H6 Chi Minh

97.35%

97.35%

San xuat va
kinh doanh thep

Cong ty TNHH MQt
thanh vien Thep
PhUe Ti~n

Thanh pho
HaNQi

100..0.0.%

100..0.0.%

San xu~t va
kinh doanh thep

DAu nr vao cong ty lien k~t

Thong tin chi ti~t v6 cae eong ty lien k~t eua Cong ty vao ngay 31/0.3/20. 17 nhu sau:
NO'ithanh I~p va
TY I~ bi@uquy~t
Ty I~ lqi ich
Ten eong ty
hoat dong
Cong ty C6 phftn
TMp B~eNam

5

48.0.0.%

Tinh D6ng Nai

48.0.0.%

San xu~t va
kinh doanh thep

. KHoAN PHAI THU KHAcH HANG
3110.3/20.17

VND

6

Ho;:tt dong ehinh

0.110.1/20.17

VND

a. Phiii thu cua khach hilng ng~n hl.ln

224,0.56,758,757

164,90.7,275,825

c. Phiii thu cua khach hang lil cac ben lien quan (chi ti~t tl.li
thuy~t minh sA 33)

120.,10.6,884,0.39

66,881,519,384

344,163,642,796

231,788,795,209

. PH AI THU KHAc
31/0.3/20.17

VND
a. Ng~n hl.ln

4,0.90.,796,869

Phiii thu v6 liii ti6n gui, ti6n eho vay

0.110.1120.17

VND
6,559,562,191

66,0.80.,80.7
40.,170.,415

Phiii thu v6 bao hi@mxii hQi

- 17 -

4,932,335


CONG TY CO PH AN T~P DoAN THEP TIEN LEN
Bao cao tili chinh hop nh:h

G4A, Khu ph6 4, Phuong'I'an Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

Cho ky kS toan ill 01/0112017 dSn 31/03/2017
3,057,620

666,060

3,296,998,862

5,748,955,900

5,627,458

25,516,252

744,942,514

713,410,837

b. Dai han

10,600,000

10,600,000

Phai thu dai han khac

10,600,000

10,600,000

4,101,396,869

6,570,162,191

31103/2017

01/0112017

Phai thu ve bao hiem th~t nghiep
T~m irng

Ky

cUQ'C,

ky quy

Phai thu khac

7

. HANG TON KHO
VND
56,539,465

Hang mua dang di duong

452,139,751,964

Nguyen lieu, v~t lieu
C6ng

CI,I,

dung

CI,I

Chi phi san xuat kinh doanh do dang

305,491.,433,320

270,672,908

334,427,453

1,727,917,922

1,727,917,922

45,603,855,742

45,150,469,076

Hanghoa

900,423,686,249

1,060,990,122,596

Du phong giam gia hang t6n kho

(56,460,758,768)

(20,613,912,739)

1,343,761,665,482

1,393,933,544,679

Thanh pham

8

VND
853,087,051

. TAl SAN DO DANG DAI H~N
31103/2017
VND

01/0 112017
VND

a. Chi phi san xu§t, kinh doanh do' dang dili han
b. Xay dung co ban dO' dang
55,919,307,748

55,919,307,748

23,277,486,947

23,277,486,947

Chi phi mua phan mem FBO

510,601,000

535,000,000

Xay dung mong may pha bang kh6 2000

650,446,124

Xay dung chi nhanh tai Long Thanh

Xay dung nha kho

W Da Ning

Gia tri 16 d~t 9D2

3,440,235,598

3,440,235,598

926,656,074

1,577,102,198

C6ng trinh Den Lir

4,766,423,430

4,766,423,430

Mua sam phirong tien van tai

1,000,000,000

C6ng trinh khac

90,491,156,921

- 18 -

89,515,555,921


d)NG

TY CO pHAN T~P DoAN THEP TIEN LEN

G4A, KIm phi'>4, Phuong'Tan Hi~p,
Thanh phi'>Bien Hoa, Tinh D6ng Nai
9 . TAl SAN CO DINH

ntru

Bao cao tili chinh hop nhit
Cho

kY ke toan

tir 0110112017 den 31103/2017

HiNH
Nha cua, v~t kien
trUc

May m6c, thiet bi

VND

VND

Phuong tien v~n Uti,
truyen dftn
VND

Thiet bi, dung cu
quanly

Hi san ci'>dinh
khac

C(lng

VND

VND

VND

NGUYENGU
S6 dtr dAu nam

152,778,677,313

140,503,548,952

68,342,199,936

1,099,073,395

328,870,503

363,052,370,099

Mua trong nam
D~u tu xay dung

CO' ban

hoan thanh

Tang khac
Chuyen sang b~t dong san d~u nr
Thanh ly, nhugngban

(2,377,371,734)

(2,377,371,734)

Giam khac
S6 dtr cu6i nam
GIA TRI HAO MON LUY

152,778,677,313

140,503,548,952

65,964,828,202

1,099,073,395

328,870,503

360,674,998,365

47,525,491,075

67,659,409,645

41,743,043,863

787,837,341

306,120,491

158,021,902,415

1,466,122,510

2,259,818,220

1,430,841,231

26,839,050

3,249,999

5,186,871,010

KE

S6 dtr dftu nam
Trich kh~u hao
Tang khac

Chuyen sang b~t dQng san d~u nr
Thanh ly, nhugngban

(2,306,756,993)

(2,306,756,993)

Giam khac
S6 dir cu6i nam

48,991,613,585

69,919,227,865

40,867,128,101

814,676,391

309,370,490

160,902,016,432

105,253,186,238

72,844,139,307

26,599,156,073

311,236,054

22,750,012

205,030,467,684

103,787,063,728

70,584,321,087

25,097,700,101

284,397,004

19,500,013

199,772,981,933

GIA TRI CON L~I
S6 du dAu nam
S6 dtr cU6i nam

- 19 -

CONG TY CO PHAN T~P DOAN THEP TIEN LEN
Bao cao tai chinh hop nhit

G4A, Khu ph6 4, Phuong'I'an Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

Cho ky k~ to an ill 01/01120 17 d~n 31103/2017

10 . TAl sAN CO BJNH VO HINH
Gia tri quyen

StI

dung
dfrt
VND

NGUYENGIA
s6 dir dAu Dam

130,031,806,720

Ph~n rnem may tinh

CQng

VND

VND

83,500,000

130,115,306,720

535,000,000

535,000,000

130,031,806,720

618,500,000

130,650,306,720

7,897,558,605

83,500,000

7,981,058,605

258,243,480

44,583,333

302,826,813

8,155,802,085

128,083,333

8,283,885,418

490,416,667

122,134,248,115
122,366,421,302

31103/2017

0110112017

Mua sam moi
Thanh ly, nhuong ban

s6 drr cu6i Dam
GIA TRJ HAO MON LUY KE

s6 dir dAll Dam
Trich khau hao
Thanh

ly, nhuong ban

s6 du cu6i Dam

11

GIA TRJ CON L~I

s6 du dAu Dam

122,134,248,115

se dir cu6i narn

121,876,004,635

. CHI PHi TRA TRUaC
VND
a. NgAD han
C6ng

CI),

dung

CI)

xuat dung

Cac khoan khac
b. Dili han
C6ng

CI),

dung

CI)

xuiit dung

Chi phi sua chtra IOn TSCD cho phan

b6

Cac khoan khac

- 20-

VND

1,206,345,193

704,161,403

651,107,399

34,520,565

555,237,794

669,640,838

12,382,124,159

12,514,184,070

115,460,552

145,760,337

8,765,668

20,279,281

10,758,605,619

12,348,144,452

13,588,469,352

13,218,345,473


CONG TY

co

pHAN T~P DoAN THEP TIEN LEN
Bao cao tai chinh hop nh§t

G4A, KIm ph6 4, PhubngTa.n Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

12.

Cho ky k~ toan tir 0110112017 d~n 31/03/2017

VAyvANQTHUETAICHiNH
0110112017
Gia tr]
VND

31103/2017

Trong nam

S6 co
kha nang tra ng
VND

Tang

Oiam

Gia tr]

VND

VND

VND

S6co
kha nang tra ng
VND

a. Yay ng~n han

Yay Ngan hang
Yay cac t6 chirc va ca nhan khac

13

. TRUE vA

cAc

KHoAN

880,323,169,345

880,323,169,345

742,466,922,472

631,266,049,534

991,524,042,283

991,524,042,283

29,337,133,742

29,337,133,742

10,858,446,459

7,403,689,000

32,791,891,201

32,791,891,201

909,660,303,087

909,660,303,087

753,325,368,931

638,669,738,534

1,024,315,933,484

1,024,315,933,484

pHAI NQP NHA NUOC
S6 phai thu d~u nam

S6 phai nop d~u nam

S6 phai nop trong
nam

S6 d1ithuc nop trong

S6 phai thu eU6i

nam

nam

VND

VND

VND

VND

VND

Thu~ Gia tri gia tang
Thu~ Thu nhap doanh nghiep
Thu~ Thu nhap ca nhan

21,579

VND

150,723,617

162,457,900,876

159,351,814,116

3,256,810,377

37,747,583,678

26,970,214,356

16,563,307,775

48,154,490,259

117,711,307

4,146,331,967

116,914,634

4,147,128,640

29,000,000

29,000,000

193,603,447,199

176,061,036,525

Cac loai thue khac
21,579

S6 phai nop eU6i nam

38,016,018,602

55,558,429,276

Quyet toan thu~ ella C6ng ty se chiu su kiem tra ella CO' quan thue. Do viec ap dung lu~t va cac qui dinh v~ thue d6i voi nhieu loai giao dich khae nhau co th~ duge giiii thich theo nhi@u
each khae nhau, s6 thu~ duge trinh bay tren Bao eao tai ehinh co th~ bi thay d6i theo quy~t dinh ella CO' quan thu~.

- 21 -~


CONG TY CO PHAN T~P DoAN THEP TIEN LEN
Bao cao tai chinh hop nhM
Cho kyk~toan ill 01101120 17 d~n 31/03/2017

G4A, Khu pho 4, Phtrong'TanHi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

14

· PHAI TRA NGU('H BAN
3110312017

a. Cac khoan phai tra ngu'i'riban
c. Phai tra ngui'ri ban lil cac ben lien quan
(chi ti~ttai thuyet minh sA 33)

15

01/0112017

VND
191,324,913,039

VND
97,990,357,951

5,774,893,249

5,774,893,249

197,099,806,288

103,765,251,200

· CHI PHi PHAI TRA
31/03/2017

a. Ng~n han
Phai tra liii yay
Cac khoan khac

01/0112017

VND
301,315,232
274,641,375
26,673,857

VND
1,187,782,860
1,164,446,658
23,336,202

301,315,232

1,187,782,860

b. Dili han
Phai tra, phai nop khac

16

· PHAI TRA KHAc
31103/2017

a. Ng~n han
Kinh phi cong doan
Bao hiem xii hQi
Bao hiem y t~
Bao hiem that nghiep
C6 rue, loi nhuan phai tra
Cac khoan phai tra, phai n(ip khac
b. Dili han
Nhan ky quy, ky circe dai han

- 22-

01/0112017

VND
4,992,872,739
290,962,798

340,256,489
92,896,925
26,818,300
2,182,934,082
2,059,004,145
148,300,000
148,300,000

VND
2,585,591,103
292,819,112
1,942,279
1,023,460

5,141,172,739

2,741,391,103

1,459,269,275
830,536,977
155,800,000
155,800,000


CONG TY CO PHAN T ~P DoAN
G4A, Khu ph6 4, Phuong'Tan

THEP

TIEN LEN

Hi~p,

Bao cao tal chinh hop nhfit

Thanh Eh6 Bien Hoa, Tinh D6ng Nai

Cho Icy k€ toan tir 01101/2017 d€n 31103/2017

17 . VON CHU SO HUU
a)
Bang dBi chi~u bi~n di}ng cua vBn chu sO'hiru
V6n d~u nr cua Chu
sa hfru

Thang dir v6n c6
ph~n

C6 phieu quy

Quy d~u nr phat
trien

Lei nhuan chua
phan ph6i

Loi Ich c6 dong
khong kiem scat

CQng

VND

VND

VND

VND

VND

VND

VND

846,455,640,000

21,743,395,153

51,546,932,622

(83,008,033,868)

12,722,594,265

840,467,167,382

103,876,572,083

1,849,798,878

105,726,370,961

NAM2016
T:_tingay 0110112016

(8,993,360,790)

Tang v6n trong Icy
Llii/16trong Icy
Phan ph6i loi nhuan
Chi tra

c6 tire ky truce

Mua c6 phieu quy
T:_tingay 31103/2016

846,455,640,000

21,743,395,153

(8,993,360,790)

51,546,932,622

20,868,538,215

14,572,393,143

946,193,538,343

NAM2017
T:_tingay 0110112017

846,455,640,000

21,743,395,153

(8,993,360,790)

51,546,932,622

373,898,475,504

25,187,096,213

1,309,838,178,702

109,837,587,714

3,116,899,566

112,954,487,280

(83,185,564,000)

(2,173,209,582)

(85,358,773,582)

400,550,499,218

26,130,786,197

1,337,433,892,400

Tang v6n trong Icy
Llii/16trong Icy
Phan phoi Ioi nhuan
Chi tra c6 tire Icy tnroc
Mua c6 phieu quy
T:_tingay 31103/2017

b)

846,455,640,000

21,743,395,153

(8,993,360,790)

51,546,932,622

Chi ti~t vBn dftu nr cua chu sO'hfru

van g6p cua Ong Nguyen Manh Ha
Van g6p cua Ba Ph?m Thi H6ng
V6n g6p cua Dng Nguy€n Van Quang
V6n g6p cua d6i tuqng khac

C6 phi€u quy

Cuai Icy

TY I~

D~ulcy

VND

VND

(%)

165,254,400,000

(%)
19.52%

156,789,400,000

18.52%

95,898,420,000

11.33%

95,898,420,000

79,792,900,000

496,516,559,210

9.43%

79,792,900,000
504,981,559,210

11.33%
9.43%

8,993,360,790
846,455,640,000

58.66%
1.06%
100.00%

- 23-

8,993,360,790.
846,455,640,000

TYI~

59.66%
1.06%
100.00%


CONG TY CO PHAN T~P DoAN THEP TIEN LEN

Bao cao tili ehinh hop nh§t

G4A, Khu ph6 4, Phuong'Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai

c)

Cho ky k€ toan nr 01/01/2017

Cac giao djch v~ v6n v6'i cac chu sO'hfru va phan ph6i eA nrc, ehia lQ'inhuan
ro 01/0112017 d€n
3110312017
VND
V6n dliu tu cua chu

-

sa hnu

V6ngop ddu ky
V6ngop tang trong kY
V6n gop giam trong kY
V6ngop cu6i kY

VND

846,455,640,000

846,455,640,000

846,455,640,000

846,455,640,000

846,455,640,000

846,455,640,000

31/03/2017

01101/2017

S6 hrong c6 phieu dang ky phat hanh

84,645,564

84,645,564

S6 hrong c6 phieu dfl ban ra cong chung

84,645,564

84,645,564

84,645,564

84,645,564

1,460,000

S6 hrong c6 phieu duoc mua lai

- c6 phieu pho thong
S6 hrong cb phieu dang 1uu hanh
- c6 phieu ph6 thong
Menh gia cb phieu dfl Iuu hanh (VND)

1,460,000

1,460,000

1,460,000

83,185,564

83,185,564

83,185,564

83,185,564

10,000

10,000

Cac quy cong ty
31103/2017
VND
Quy dliu tu phat tri~n

18

d€n
31/03/2016

cA phi@u

- c6 phieu ph6 thong

e)

re 01/01/2016

83,185,564,000

C6 nrc, loi nhuan dfl chia
d)

d€n 31/0312017

. cAc

KHoAN

01101/2017
VND

51,546,932,622

51,546,932,622

51,546,932,622

51,546,932,622

Ml}C NGOAI BANG CAN DOl KE ToAN
31103/2017

0110112017

e. Ngo~i t~ cae lo~i
D6ng Dollar

My (USD)

374,912.11
100.00

D6ng Euro (EUR)

19

721,529.06
100.00

. TONG DOANH THU BAN HANG vA CUNG cAp DlCH Vl}
Tir 0110112017 d€n
31103/2017

Tir 01/0112016 d€n

31103/2016

VND

VND

a. Doanh thu
Doanh thu ban thanh ph~m

277,259,360,355

219,951,201,546

Doanh thu ban hang h6a

768,648,107,738

785,82!l,047,752

3,041,324,064

2,687,146,020

1,048,948,792,157

1,008,461,395,318

Doanh thu cung dp dich V\l

b. Doanh thu d6i v6'i cae ben lien quan (chi ti@tt~i thuy@t minh s6 33)

- 24-