20170727 BCTC CtyMe Q2 2017

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MST:

T~P DoAN THEP TIEN LEN
3 6005 1283 0

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BAo cAo

TAl CHINH

Quy 2 Dam 2017

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G4A Khu pha 4, Phmrng Tan Hi~p, Thimh pha Bien Hoa, Tinh DAngNai

i

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CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh
D6ng Nai

Bao cao tili chinh
Cho ky k@toan tir 01/04/2017

d@n30106/2017

BAo cAo TAl CHiNH
Quy 2 niim 2017

NOIDUNG

Trang

Bao cao cua Ban T6ng Giam d6c

02-03

Bang din d6i k@to an

04-05
06

Bao cao k@tqua hoat d9ng kinh doanh
Bao cao luu chuyen til~nt~

07-08

Thuyet minh bao cao tai chinh

09-30

Giai trinh chenh lech s6 lieu tren bao cao k@tqua hoat d9ng kinh
doanh quy 2 nam 2017 va cung ky nam truce

31-32

- 1-

~


CONG TV CO PHA.N T.:\P DoAN THEP TIEN LEN

Bao cao tai chinh
Cho ky k~ toan nr 01/04/20 17 d~n 30106/2017

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

BAo cAo CVA BAN TONG GIAM DOC

cs

Ban T6ng Giam d6c Cong ty
phan Tap doan Thep Tj~n Len (sau day goi tit la "Cong ty") trlnh bay Bao cao cua minh
va Bao cao tai chinh rieng cua Cong ty cho nam tai chinh k~t thuc ngay 30 thang 06 nam 2017.
CONG TV
Cong ty ce phan Tap dean Thep Ti~n Len duoc chuyen d6i tir Cong TNHH Ti~n Len c6 chung nhan dang ky kinh doanh
s6 4702000255 dp ngay 22 thang II nam 2001 thanh cong ty c6 phan; hoat d9ng thea Gi~y chtrng nhan dang ky doanh
nghiep cong ty c6 phan s6 3600512830 dang ky I§n d§u ngay 18 thang 08 narn 2009, dang ky thay d6i lc1nthir 8 ngay 17
thang 02 nam 2016 do SO'K~ hoach va Dc1Uill Tinh D6ng Nai dp.
Tn,! sO'cua Cong ty tl;li:G4A, Khu ph6 4, PhuOng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
H(H DONG QUAN TRJ, BAN TONG GIAM DOC vA BAN KIEM SOAT

Cac thanh vien clla Hi_)id6ng Quan tri trong nam va t\1ingay I~p bao cao nay bao g6m:
Ong Nguy~n M\1nh Ha

Chll tich

Ong Nguy~n Van Quang

Uy vien

Ba

Uy vien

Ph\1mThi H6ng

Ong Duung Quang Binh

Uy vien

Ong D~ng Tu~n D\1i

Uy vien

Cac thanh vien clla Ban T6ng Giam d6c da di~u banh Cong ty trong nam va t\1ingay I~p bao cao nay bao g6m:
Ba

Ph\lm Thi H6ng

T6ng Giam d6c

Ong Nguy~n Van Quang

Ph6 T6ng Giam d6c

Ong Duong Quang Binh

Ph6 T6ng Giam d6c

Ba

K~ toan truong

Dao Thi Kim Loan

Cac thanh vien clla Ban Ki@msoM bao g6m:
Ba

Tmong Thi Thu Hi~n

Tmong ban

Mi~n nhi~m thea Nghi quy~t 56 01120 17INQ-HDCD ngay 12/03/2017

Ba

Le Thi H6ng Li~u

Tmang ban

B6 nhi~m thea Bien ban DHDCD thuang nien nam 2017 ngay 12/03/20 I~

Ba

Cao Thi Hoai Thu

Thanh vien

Ba

Nguy~n Thi Tam

Thanh vien

CONG

no TRAcH

B6 nhi~m thea Nghi quy~t 56 01120 17INQ-HDCD ngay 12/03/2017

NHIJl:M eVA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHiNH RIENG

Ban T6ng Giam d6c Cong ty chiu trach nhi~m v~ vi~c I~p Bao cao tai chinh rieng phan anh trung th\l'c, hqp (y tlnh hlnh
hO\ltdQng, k~t qua hOl;ltdi_)ngkinh doanh va tinh hlnh luu chuy@nti~n t~ clla Cong ty trong nam. Trong qua trinh I~p Bao
cao tai chfnh rieng, Ban T6ng Giam d6c Cong ty cam k~t da tuan thll cac yeu du sau:
Xay d\l'ng va duy trl ki@msoat ni_)ibi_)ma Ban T6ng Giam d6c va Ban quan tri Cong ty xac dinh la dn thi~t d@dam
bao cho vi~c I~p va trlnh bay Bao cao tai chinh rieng khong con sai s6t tr9ng y~u do gian I~n ho~c do nh§m I~n;

-2-

CONG TY CO PHAN T~P BoAN THEP TIEN LEN

Bao cao tai chinh
Cho ky k~ to an tir 01104/20 17 d~n 30106/2017

G4A, Khu ph5 4, Phuong Tan Hi~p,
Thanh ph5 Bien Hoa, Tinh D6ng Nai

Lua chon cac chinh sach k~ toan thich hop va ap dung cac chinh sach nay m9t each nh,11quan;
Dua ra cac danh gia va du doan hop Iy va th~n trong;
Neu ro cac chuan muc k~ toan duoc ap dung co duoc tuan thu hay khong, co nhung ap dung sai lech trong y~u d~n
rmrc dn phai cong b5 va giai thich trong Bao cao tai chinh rieng hay khong;
Lap va trinh bay cac Bao cao tai chlnh rieng tren cc so tuan thu cac Chuan mire k~ roan, Ch~ dQ k~ toan doanh
nghiep Vi~t Nam va cae quy dinh hi~n hanh co lien quan d~n vi~e I~p va trinh bay Bao cao tai ehlnh rieng;
L~p cae Bao cao tai ehlnh rieng dl,Ia tren cO's6 hOllt dQng kinh doanh lien tl,le, triT trubng hqp khong the cho dmg
Cong ty se ti~p tl,lehOllt dQng kinh doanh.
Ban T6ng Giam d5e C6ng ty dam bao r~ng cae s6 k~ toan dUQ'eIuu gifi' de phi'm anh tinh hinh tai ehinh ella Cong ty, v6i
mll'e dQ trung thl,rC,hqp Iy tlli b~t ell' thai diem nao va dam bao ring Bao eao tai chlnh rieng tuan thll cae quy dinh hi~n
hanh ella Nha nu6e. D6ng tho'i co trach nhi~m trong vi~c bi'1Odam an toan tai san eua Cong ty va thl,re hi~n cae bi~n phap
thieh hQ'Pde ngan ch~n, phat hi~n cae hanh vi gian I~n va cae vi phllm khae.
Ban T6ng Giam d5e Cong ty cam k~t r~ng Bao eao tai chmh rieng dll phim anh trung thl),c va hqp Iy tinh hinh tai chlnh cua
Cong ty tlli thai di~m ngay 30 thang 06 nam 20 17, k~t qua hOllt d9ng kinh doanh va tinh hinh Iuu chuy~n ti~n t~ cho ky k~
toan k~t thlic cling ngay, phu hqp v6i Chudn mvc, Ch~ d9 k~ toan doanh nghi~p Vi~t Nam theo dung thong tu
200/2014/TT/BTC ngay 22112/2014 cua B9 tai chlnh va tuan thti cac quy dinh hi~n hanh co lien quan ct~nvi~c I~p va trlnh
bay Bao cao tai chlnh rieng.
Cam k~t khac
Ban T6ng Giam d5c cam k~t rilng Cong ty khong vi phllm nghTa VI,! cong b5 thong tin theo quy dinh tlli Thong tu s5
155/20 15/TT -BTC ngay 06 thang 10 nam 2015 cua B9 Tai chlnh huong d~n v~ vi~c cong b5 thong tin tren thi trubng
chu'ng khoan.

Chu tich HQi d6ng quan tri
D6ng Nai, ngay 22 thimg 07 nam 2017

,
-3 -


C6NGTyc6PHANT~PDoANTHtpT~NLtN
Bao cao tai chinh

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

Cho k~ k~ toan til' 01/04/20 17 d~n 30106/2017

BANG CAN DOl KE ToAN
Tai ngay 30 thang 06 nam 2017
Mil s6

Thuyet

TAl SAN

minh

100

A. TAT SAN NGAN H~N

110

I. Tien va cac khoan turrng durrng ti~n

III

I. Ti6n

112

2.

120
121

II. nilu nr tai chinh ng~n han
I. Chung khoan kinh doanh

122

2.

130

III. Cac khoan phai thu ng~n han

131

1. Phai thu ngan han cua khach hang

835,117,706,020

3

Cac khoan tuong duong ti@n

01,1'

2.

Tra truce cho nguoi ban ng~n han

136

6.

Phai thu ngan han khac

140

IV. Hang t6n kho

141

1. Hang t6n kho

149

2.

150

V. Tai san ng~n han khac

151

1. Chi phi tra truce ngan han

0110112017
VND
642,698,974,583

64,661,217,635

54,392,577 ,904

40,793,989,300

31,867,475,285

23,867,228,335

22,525,102,619

7,560,049,532

9,820,740,025

9,534,823,450
(1,974,773.918)

15,964,175,886

(6,143,435.861)

183,616,106,919

109,373,920,310

176,254,636,701

99,308,382,902

1,016,983,467

5,586,446,683

6

6,344,486,751

4,479,090,725

7

563,366,453,569

464,532,105,409

569,307,129,908

479,390,736,713

(5,940,676,339)

(14,858,631,304)

15,913,878,365

4,579,630,935

4

phong giam gia chung khoan kinh doanh

132

30/0612017
VND

5

D\I phong giam gia hang t6n kho

8

Thu~ gia tri gia tang duoc khau tnr

97,178,031

3,072,725

15,816,700,334

4,576,558,210

152

2.

200

B. TAl SAN DAI H~N

876,306,229,900

875,029,916,654

220

II. Tai san cB djnh

109,836,642,669

110,681,687,859

221

I. Hi san c6 dinh hfru hinh

42,414,530,430

44,187,643,232

68,746,370,442

Nguyen gia

222
3.

11

Hi san c6 dinh vo hinh

228

Nguyen gia

229

Gia tri hao mon luy k~

230

(26.331,840,012)

Gia tri hao man luy k~

223
227

10

Ill. Bfit aQng san

ailu

12

tu'

231

Nguyen gia

232

Giii tri hao mon luy k~

240

IV. Tai san dO' dang dai h~n
2.

250

IV. D§U tu' tai chinh dai h~n

251

1. D§u tll' vao cong ty con

9

4

D§u tll' vao cong ty lien k~t, lien doanh

252

2.

260

V. Tai san dai h~n khac

261

1. Chi phi tra tm6'c dai h<,ln

270

TONG CQNG TAl SAN

67,422,112,239

66,494,044,627

67,623, ]45,627

66,577 ,544,627

(20 I,033,388)

(83,500,000)

26,005,034,255
26,005,034,255

Chi phi x§.y dl,rng co ban dc)'dang

242

69,683,20 I,367
(25,495,558,135)

8

55,919,307,748

79,731,794,695

55,919,307,748

79,731,794,695

684,490,228,801

684,490,228,801

511,690,228,801

511,690,228,80 I

172,800,000,000

172,800,000,000

55,016,427

126,205,299

55,016,427

126,205,299

1,711,423,935,920

-4-

1,517,728,891,237

~
/

I


CONGTYCOPHANT~PDOANTHtPT~NLtN
Bao cao tai chinh

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa,

Tinh £)6ng Nai

Cho ky k~ toan ttl' 01/04/20 17 d~n 30106/2017

BANG CAN DOl KE TOAN
T~i ngay 30 thang 06 nam 2017
(ti~p theo)
Mii sa

Thuyet
minh

NGUON VON

30/06/2017
VND

0110112017
VND

300

A. NO' PHAI TRA

696,742,351,527

510,175,706,468

310

I.

696,742,351,527

510,175,706,468

311

152,328,273,614

76,989,217,760

NQ'ng~n han
13

312

1. Phai tra nguoi ban ngan han
2. Nguoi mua tra ti~n truce ngan han

313

3.

314

4.

Phai tra nguoi lao dong

315

5.

Chi phi phai tra ng~n han

14

319

9.

Phai tra ngan han khac

15

320

10. Vay va no thue tai chinh ngan han

322

12. Quy khen thuong, phuc 19'i

400

B. VON CHU

410

I.

411

1. V6n gop cua chu 56 hnu

411a

c6 phieu ph6 thong

17

so HUU
18

van chu so' hfru

cs phieu

411b

16

Thu~ va cac khoan phai n(>pNha nuoc

U'U

co quyen

bidu quyet

26,126,645,142

2,818,135,275

18,395,469,540

12,025,563,602

813,390,000

2,264,441,000
617,112,527

831,535,254

939,180,831

496,486,892,726

412,565,677,222

1,760,145,251

1,956,378,251

1,014,681,584,393

1,007,553,184,769

1,014,681,584,393

1,007,553,184,769

846,455,640,000

846,455,640,000

846,455,640,000

846,455,640,000

diii

412

2.

Thang du v6n c6 phan

21,743,395,153

21,743,395,153

415

5.

ce phieu

(8,993.360,790)

(8,993,360,790)

418

8.

12,614,680,651

12,614,680,651

421

II. L9'i nhuan sau thu~ chua phan ph6i

142,861,229,379

135,732,829,755

quy
Quy dftu tu phat tri€n

ki din

421a

LN chua phdn ph6i lily

52,547,265,755

(47.792,6 J2,92 5)

42Jb

LN ch£ra phdn ph6i kj; nay

90,313,963,624

183,525,442,680

440

TONG C<)NG NGUON VON

1,711,423,935,920

1,517,728,891,237

cu6i kj; truo'c

D6 Thi Kim Dung
NgU'CriI~p

K~ toan tm6ng

D6ng Nai, ngay 22 thimg 07 niim 2017

-5-

Chu tich H(>id6ng qui'ln tri


CONG

TY CO PHAN

G4A Khu ph6 4, Phuong

T ~P aOAN

THEP

TlEN

LEN
Baa cao tai ehinh

Tan Hi~p, Thanh ph6 Bien Hoa, Tinh B6ng

Nai

Cho ky k~ toan tir 01104/20 17 d~n 30106/2017

BAo cAo KET QuA HO~ T DQNG KINH DOANH
Til' 0110412017 d~n 30/06/2017

Ma

Thuyet

minh

CHiTiEU

s6

1.

Doanh thu ban hang va cung dp djch vu

Cac khoan giam tnr doanh thu

10

2.
3.

11
20

4.
5.

21

6.

22

01

02

Quy2
Til' 01104/2017 d~n
Til' 01104/2016 d~n
30/06/2017
30/06/2016
VND
VND

Lily k~ dftu 113md~n eu6i ky
Tir 0110112016 d~n
Til' 01/01/2017 d~n
30/06/2017
30/0612016
VND
VND

20
21

666,049,536,976
31,566,499

455,540,284,371

1,160,719,020,160
31,566,499

915,243,898,209

5,714,248

666,017,970,477
22

590,588,950,324
75,429,020,153

455,540,284,371
377,277,201,413
78,263,082,958

1,160,687,453,661
1,054,023,710,967
106,663,742,694

915,238,183,961
793,443,638,083
121,794,545,878

Doanh thu hoat d<)ng tai chinh

23

1,793,422,019

979,476,806

34,403,859,727

1,743,507,996

7.

Chi phi tai chinh

24

7,042,585,898

(1,133,903,918)

11,423,996,350

(12,587,067,136)

4,324,225,979

14,693,790,961

9,079,108,778

25

8.

Chi phi ban hang

13,890,149,052

11,326,351,193

26
30

9.
10.

Chi phi quan

Doanh thu thuftn ban hang va eung dp djch
Cia v6n hang ban

VI}

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

Trang do: Chi phi ldi very

23

Iy doanh

nghiep

40

12.
13.

LQ·jnhu~n/(lli) thuftn til' hoat di)ng kinh doanh
Thu nhap khac
Chi phi khac
LQ'i nhuan khac

50

14.

T6ng IQ"jnhuan k~ toan trurrc thu~

51

15.

Chi phi thue thu nhap doanh nghiep hien hanh

52
60

16.
17.

Chi phi thu~ thu nhap doanh nghiep hoan lai
LQ·jnhuan sau thu~ thu nh~p doanh nghiep

31
32

II.

8,592,229,826
27

6,257,895,040

5,817,602,801

27

3,519,870,656

2,976,363,534
71,582,497,347

25
26

29

60,402,090,578
272,038,042
14,455,334
257,582,708

17,757,348
5,434,214
12,323,134

8,900,251,551

106,853,205,468
444,227,626
14,852,951
429,374,675

5,356,385,982
119,442,383,835
431,260,&01
5,634,077
425,626,724

60,659,673;286

71,594,820,481

107,282,580,143

119,868,010,559

12,724,534,518

13,899,266,168

16,968,616,519

13,899,266,168

47,935,138,768

57,695,554,313

~
~-

ali Thi Kim Dung
Nguoi lap

An.

e toan

: imLoan
truong

D6ng Nai, ngiIy 22 thimg 07 nam 2017

-6-

Chu tich Hoi d6ng quan tri


CONG TY CO PHAN T~P DOA.N THEP TIEN LEN
Bao cao tai chinh

G4A Kim ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa,
Tinh 86ng Nai

Cho ky k€ toan nr 01/04/2017

o€n 30106/2017

BAa cAa LUU CHUYEN TIEN T~
(Theo phicang pluip gian ti€p)
Tir 0110112017d~n 30106/2017
Mil

s6
01

Thuyet

CHI TIEU
I.

Luu chuyen ti~n tir hoat di}ng kinh doanh

1.

L(J'i nhu{in trtrac thu€

2.

fJi€u chinh cho cdc khodn

minh

Tir 0110112017d~n
30106/2017

Tu' 0110112016d~n

30106/2016

VND

VND

107,282,580,143

119,868,010,559

1,890,646,190

1,745,669,782

02

Khau hao tai san c6 djnh

03

Cac khoan du phong

(13,086,616,908)

(40,793,322,300)

05

Uti, 16til' h01;1t09ng oau nr

(32,754,84 U93)

(807,298.862)

06

Chi phi lai yay

14,693,790,961

9,079,108,778

L(J'i nhuiin tir hoat d{jng kinh doanh truac
thay d8i van luu d{jng

78,025,558,793

89,092,167,957
(1,728,156,063 )

08

3.

09

Tang, giam cac khoan phai thu

(83,793,465,964 )

10

HlI1g, giam hang t6n kho

(89,916,393,195)

(144,196,818,392)

11

HlI1g, giarn cac khoan phai tra (kh6ng kS lai
yay phai tra, thu€ thu nhap doanh nghiep phai

101,166,504,842

8,294,710,717

12

Tang, giam chi phi tra truce

13

Tang giam chung khoan kinh doanh

14

(22,916A34)

(1,884,243,763 )

6,429,352,436

5,312,874,953

Ti~n lai yay oa tra

(15,310,903,488)

(9,500,946,087)

15

Thu€ thu nhap doanh nghiep oa n9P

(14,678,038,279)

16

Ti~n thu khac tir h01;1t09ng kinh doanh

17

Ti~n chi khac cho h01;1t09ng kinh doanh

20

Luu chuy€n tiJn thuilll til' hO{lt d{jng kinh doanh

(196,233,000)

(42.293.000)

(18,296,534,289)

(54,652,703,678)

(2,639,060,378)

II.

Luu chuy~n ti~n tir ho~t d(Jng d§u tu

21

1.

Ti~n chi AS mua s~m, xay dl,rng tai san c6 oinh
va cac tai san dai h1;1nkhac

(3,238,148,308)

22

2.

Ti~n thu tll' thanh Iy, nhU'Q'ng ban tai san c6
ojnh va cac tai san dai h1;1nkhac

90,909,091

27

7.

Ti€n thu !iIi cho yay, c6 til'Cva lQ'inhu?n oUQ'cchia

30

LUll chuyBn ti€n thllim tir hO{lt d{jng dilU tu

30,975,069,733

846,547,759

27,827,830,516

(1,792,512,619)

749,371,470,160

636,866,118,150

(665,450,254,656)

(566,807,088.789)

III. Luu chuy~n ti~n tir ho~t di}ng titi chinh
33

3.

Ti€n thu tLl'oi yay

34

4.

Ti€n tra nQ'g6c yay

36

6.

c6 tLI'C,IQ'inhu?n oa tra cho chu sO'hu'u

40

LUll chuyBn tiJn thuan tir hO(lt d{jng tdi chinh

(83,183,872,000)
737,343,504

-7-

70,059,029,361


CONG TY CO PHAN T ~P f)OAN TREP TIEN LEN
Bao cao tai chinh

G4A Khu ph6 4, Phuong H.n Hi¢p, Thanh ph6 Bien Hoa,
Cho ky k~ toan

Tlnh D6ng Nai

tv 01/04/20

I 7 d~n 30106/20 17

BAo cAo LUU CHUYEN TIEN T~
(Theo phuong pluip gidn ti€p)
Til' 0110112017d~n 30/06/2017

ky

50

LU'u chuyen ti~n thujm trong

60

Ti~n va tU'O'OgdU'O'Ogti~n dAu ky

61

Anh huong cua thay d6i

70

Ti~n va tU'O'OgdU'O'Ogti~n cuBi ky

D6 Thj

ty gia h6i

10,268,639,731

13,613,813,064

54,392,577 ,904

44,622,743,502

64,661,217,635

58,236,556,566

doai quy d6i ngoai t¢
3

Kim Dung

Nguoi i?p

K~toan tnrong

£J6ng Nai, ngay 22 thang 07 nam 2017

-8-

Chu tich HOi d6ng quan tri


CONG TV CO PHAN T ~P DoAN THEP TIEN LEN
Bao cao tili chinh

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

Cho ky k€ to an tir 01/04/2017

d€n 30106/2017

nAN THUYETMINH nAo cAo TAl CHiNH
Til' 01104/2017 d~n 30/06/2017
. THONG TIN CHUNG
1.1

Hlnh tlnrc

so' htru

v6n

Cong ty C6 phan n·p doan Thep Ti€n Len duoc chuyen d6i til' Cong TNHH Ti€n Len co chung nhan dang ky kinh
doanh s6 4702000255 dp ngay 22 thang 11 narn 2001 thanh cong ty c6 phan; hoat dong thea Giay chung 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 narn 2016 do SO'K€ hoach va D~u tu Tinh D6ng Nai cap,
T[\l

sc chlnh cua Cong ty: G4A Khu pho 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

V6n di@uI~ cua Cong ty thea dang ky la 846.455.640.000 d6ng, nrong duong 84,645,564 c6 phan, menh gia mot c6
phan la 10,000 d6ng.
C6 phieu cua Cong ty chinh th(l'c dang ky giao dich t\1i S6 Giao dich Ch(mg khoan Thanh ph6 H6 Chi Minh tll' ngay
16 thang 03 nam 2010 vai rna giao dich la TLH.
Thong tin v@cac cong ty con, cong ty lien k€t cua Cong ty xem chi ti€t t\1iThuy6t minh s6 4c.
1.2

Ngilnh ngh~ kinh doanh

HO\1tdong kinh doanh cua Cong ty g6m:
- San xu§t s~t, thep, gang. Chi ti€t: San xu§t s~t, thep (khong san xu§t t\1itrl,!s6);
- Ban buon kim 10\1iva qu~ng kim 10\1i.Chi ti6t: Ban buon s~t, thep, nhOm, d6ng nguyen Ji~u;
- Ban Ie d6 ngCikim, wn, kinh va thi6t bi I~p d~t khac trong xay dl,!'ngtrong cac cu'a hang chuyen doanh;
- Ban buon may moc, thi6t bi va phI,!tung may nong nghi~p;
- D\1iIy, moi giai, d§u gia, Chi ti€t: D\1iIy, moi giai thuong m\1i(tru' moi giai b§t dong san);
- B6c x6p hang hoa;
- Xay d\mg nha cac 10\1i;
- Xay dl,!'ngcac cong trinh cong fch;
- Chu§.n bi m~t b~ng;
- Hoan thi~n cong trinh xay dl,!'ng;
- L~p d~t h~ th6ng cap, thoat nuac, 10su6i va di~u hoa khong khi;
- L~p d~t h~ th6ng xay dl,!'ngkhac;
- Cho thue xe dong co;
- Ban buon 0 to va xe co dong co khac;
- Ban Ie 0 to con (Jo\1i12 ch6 tr6 xu6ng);
- Kinh doanh b§t dong san, quy@nSlr dl,!ngd§t thuoc chu sO'hilu, chu su' dl,!nghO(lcdi thue;
- Nha hang va cac dich YI,lan u6ng phl,!cYI,lluu dong (khong kinh doanh t\1itrl,!s6);

- Ban Ie khac trong cac cu'a hang kinh doanh t6ng hqp: Kinh doanh trung tam thuong m\1i;
- Kho bai va luu gif1'hang hoa;
- Tr6ng ru'ng va cham soc ru'ng;
- Cua, xe, bao g6 va bao quan g6 (khong hO\1tdong t\1itrl,!s6);
- HO\1td9ng ki€n truc va tll' v§n ky thu~t co lien quan. Chi ti€t: tu v§n, thi€t k€ k€t du cong trinh xay dl,!ng dan dl,!ng,
cong nghi~p;
- Ban buon v~t li~u, thi€t bi I~p d~t khac trong xay dl,l'ng,Chi ti€t: ban buon v~t li~u xay dl,!ng, g6 cay va g6 ch€ bi€n
(kh6ng chu'a hang t\1itrl,!s6);

-9-

,

)

r


CONG TY CO PHAN T ~P eoAN

THEP TIEN LEN
Bao cao tai chinh

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

Cho ky ke toan nr 01/04/2017

den 30106/2017

Hoat dong kinh doanh cua Cong ty g6m (tiep theo):
- Lap d?t h~ thong dien;
- Van tai hang h6a bang duong bo;
- Xay dung cong trinh duong s~t va duong b9;
- Xay dung cong trinh ky thuat va dan dung khac;
- Gia cong co khi,

XLI"

Iy va trang phil kim loai, Chi tiet: gia cong co kht, (tnr xi rna - khong gia cong tai tru sa);

- Sua chua may m6c thiet b], Chi tiet: sua chua may nong nghiep (khong sua chua tai tru sa);
- San xuat may nong nghiep va lam nghiep. Chi tiet: san xu§.t may nong nghiep (khong san xuat tai tru sa);
- Ban phu tung va cac bQ phan phu tro cua 0 to va xe co dQng co khac;
- Dich

YI,I

luu tru ng~n ngay (khong kinh doanh t\li trl,l sa);

- HO\lt dQng cua cac cong vien vui chO'i va cong vien thea chll d€, Chi tiet: kinh doanh khu du Ijch sinh thai (khong
kinh doanh t\li trl,l s6");
- HO\ltdQng dich VI,I h6 trq trl,l'ctiep cho v~n tai duang thuy;
- Khai thac g6 (g6 ru'ng tr6ng),

2
2.1

. CHE D(> vA cHiNH SACH

Ky

k~ toan, dO'n vi ti~n t~

KE ToAN

suo d\lng

Ap Dl)NG T M CONG TY

trong k~ toan

Ky k~ toan nam cua Cong ty b~t d§u tif ngay 01/01 va k8t thuc vao ngay 31/12 hang nam.

-

r
Don vi ti€n t~ suodl,lng trong ghi chep ke to an la d6ng Vi~t Nam (VND),

2.2

Chu§n m\l'c va Ch~ dQ I{~toan ap d\lng

chi d(J kif

toan ap d1:lng

Cong ty ap dl,lng Che dQ K~ toan doanh nghi~p ban hanh thea Thong tu 200/20 14/TT-BTC
rai chinh,
Tuyen b6 vd vi¢e ludn thu Chudn ml;le kif toan va

ngay 22112/2014 clla BQ

cM d(J k§ loan

Cong ty da ap dl,lng cac Chulin ml,l'Cke to an Vi~t Nam va cac van ban hu6ng d§n Chulin ml,l'cdo Nha nuac da ban
hanh, Cac bao cao tai chinh duqc I~p va trinh bay thea dUng m9i quy dinh clla tung chulin ml,l'C,thong tu hu6ng d§n
thl,l'chi~n chulin ml,l'Cva Che dQ ke to an hi~n hanh dang ap dl,lng,
Hinh thUe k§ loan ap d1:lng
Cong ty ap dl,lng hinh thlIc k8 toan tren may vi tinh,
2.3

Cong c\I tai chinh
Chi nh(m ban diu
rai san tai chfnh
rai san tai chinh clla Cong ty bao g6m ti~n va cac khoan tuang duang ti@n, cac khoan phai thu khach hang va phai
thu khac, cac khoan cho vay, cac khoan d§u tu ng~n h\ln va dai h\ln, T\li thai di~m ghi nh~n ban d§u, tai san tai chinh
du'Q'cxac dinh thea gia mua/chi phi phat hanh cQng cac chi phi phat sinh khac lien quan trl,l'cti~p den vi~c mua, pMt
hanh tai san tai chinh d6,
Nq phai tra tai chinh

- 10-


CONG TV CO PHAN T~P f>DAN THEP TIEN LEN

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

Bao cao tai ehinh

Cho ky kS toan ttl' 01/04/2017 dSn 30106/2017

NO' phai tra tai chinh cua Cong ty bao gom cac khoan vay, 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 true tiep dSn viec phat hanh no phai tra tai chinh do.
Gia tri sau ghi nhdn ban ddu

Hien tai chua co cac quy djnh ve danh gia lai cong cu tai chinh sau ghi nhan ban d§u.
2.4

Tj~n va cac khoan turmg duong tj~n

Tien va cac khoan tuong duong tien bao g6m tien mat tai quy, tien gU'ingan hang, cac khoan d§u tu ng~n h\ln co thai
gian dao h\ln khong qua 03 thang, co tinh thanh khoan cao, c6 kha nang chuySn d6i de dang thanh cac luqng tien xac
dinh va khong c6 nhieu rui ro trong chuySn d6i thanh tien.
2.5

Ole khoan aAu tU' taj ehfnh

Cht:mg khoan kinh doanh ma trong d6 Cong ty n~m giU'vi ml)Cdich kinh doanh duQ'c ghi s6 kS toan theo gia gdc, bao
g6m: Gia mua c9ng (+) cac chi phi mua (nSu c6) nhu chi phi moi giai, giao dich, cung dp thong tin, thuS, I~ phi va
phi ngan hang. Gia g6c cua chu'ng khoan kinh doanh duO'c xac djnh thea gia tri hqp Iy cua cac khoan thanh toan t\li
thO'i diSm giao dich phat sinh. Thai diSm ghi nh~n cac khoan cht:mg khoan kinh doanh la thai diSm nM d§u tu c6
quyen So' hU'uCl)the nhu sau:
- Chu'ng khoan niem YStduQ'c ghi nh~n t\li tho'i diSm kh6p I~nh (T+O);
- Chlmg khoan chua niem ySt duQ'c ghi nh~n t\li tho'i diem chinh th(rc c6 quyen So' hU'uthea quy dinh cua phap lu~t.

D§u tu n~m gia' dSn ngay dao h\ln t\li thai diem bao cao, nSu:

- Ky phiSu, tin phiSu kho b\lc, tien gU'ingan hang c6 thO'ih\ln thu h6i ho~c dao h\ln khong qua 3 thilng k€ ttl' ngay mua
khoan d§u tu d6 duQ'c coi la "tuong duong tien";
- C6 tho'i h\ln thu h6i v6n duai 1 nam ho~c trong 1 chu ky kinh doanh duO'c phan 10\lila tai san ng~n h\ln;
- C6 tho'i h\ln thu h6i v6n tren 1 nam ho~c hon 1 chu ky kinh doanh du'Q'cphan 10\lila tai san dai h\ln.
Cac khoan d§u tu vao cac cong ty con rna trong do Cong ty n~m quyen kiem soat duQ'c trinh bay thea phuong phap
gia g6c. Cac khoan phan ph6i IO'inhu~n rna cong ty m~ nMn duQ'c ttl' s6 IO'inhu~n Jay kS cua cac cong ty con sau
ngay cong ty m~ n~m quy€n kiSm soat duQ'c ghi vao kSt qua hO\lt d9ng kinh doanh trong nam cua cong ty m~. Cac
khoan phan ph6i khac dUQ'cxem nhu ph§n thu h6i cua cac khoan d§u tu va dUQ'ctrtl' VaGgia tri d§u tu.

Cac khoiin d§u tu' VaGcac cong ty lien kSt rna trong d6 Cong ty c6 anh huang dang kS duO'c trinh bay thea phuung
phap gia g6c. Cac khoan phan ph6i Igi nhu~n ttl' s6 IO'inhu~n thu§n lOy kS cua cac cong ty lien kSt sau ngay d§u tu
dugc phan b6 VaGkSt qua hO\lt dQng kinh doanh trong nam cua Cong ty. Cac khoiin phan ph6i khac dugc xem nhu
ph§n thu h6i cac khoiin d§u tu va dugc trtl' VaGgia tri d§u tu.
DI,I'phong giam gia d§u tu dugc I~p VaGthai diem cu6i quy la s6 chenh I¢ch giCi'agia g6c cua cac khoiin d§u tu dugc
h\lch toan tren s6 kS toan Ian hun gia trj thi truo'ng ho~c gia tri hQ'PIy cua chung t\li tho'i diem I~p dll phong.
2.6

Cae khoan phai thu

Cae khoan phai thu duQ'c trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan phai thu khach hang va phai
thu khac sau khi trtl' di cae khoan dl)' phong dUQ'cl~p cho cac khoan nQ'phai thu kh6 doi.
Dll phong ng phai thu kh6 doi dU'Q'etrich I~p cho ttmg khoan phai thu kh6 doi din cu' vao tu6i nO'qua h\ln cua cae
khoan nO'ho~c dl,l'kiSn mll'Ct6n th,ir e6 thS xay ra.

- 11 -


CONG TV CO PHAN T~P BoAN nrEP

TIEN LEN

G4A Khu ph6 4, Phuong Tan Hi~p, Thi:'mh ph6 Bien
Hoa, Tinh D6ng Nai
2.7

BaD CaD tili chinh
Cho ky k~ to an ttl 01/04/20 17 d~n 30106/2017

Hang tan kho
Hang t6n kho duoc tinh theo gia g6c. Truong hop gia tr] thuan c6 th~ thuc hien duoc thiip han gia g6c thi hang t6n
kho duoc tinh theo gia tri thuan c6 th~ thuc hien duoc. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~ bien
va cac chi phi lien quan true tiep khac phat sinh o~ c6 duoc hang t6n kho 0 dja oi~m va trang thai hien tai,
Gia tri hang t6n kho duoc xac djnh theo phuong phap binh quan gia quyen.

Hang t6n kho duoc hach toan theo phuong phap ke khai thuong xuyen,
phong giam gia hang t6n kho diroc lap vao thai oi~m cuoi quy la s6 chenh lech giU'a gia g6c cua hang t6n kho 16n
han gia tri thudn c6 th~ thl,l'chi~n oUQ'c,

DI,I'

2.8

Tai san c6 djnh va kh§U haD tai san c6 djnh
Hi san c6 oinh hU'u hlnh, tai san c6 dinh vo hlnh du'Q'cghi nh~n theo gia g6c, Trong qua trinh su' dl,lng, tai san c6
dinh hU'uhlnh, tai san c6 dinh vo hlnh duQ'c ghi nh~n theo nguyen gia, hao mon luy k~ va gia tri con l\1i,
Khiiu hao duQ'c trich theo phuong phap dUOng th~ng, Thai gian khiiu hao duQ'c u6c tinh nhu sau:
- Nha cu'a, v~t ki~n truc
- May m6c, thi~t bi
- Phuong ti~n v~n tai
- Thi~t bi van phong

2.9

05 - 30 nam
05-IOnam
06-IOnam
03 - 05 nam

Chi phi tra trU'()'c
Cac chi phi tra tru6c chi lien quan d8n chi phi san xmh kinh doanh cua m(>t nam tai chinh ho~c m(>t chu ky kinh
doanh duQ'c ghi nh~n la chi phi tra tru6c ng~n h\1nva duQ'Ctinh vao chi phi san xu~1tkinh doanh trong nam tai chinh,
Cac chi phi oa phat sinh trong nam tai chinh nhung lien quan o~n k~t qua hO\1to(>ng san xu§t kinh doanh cua nhi~u
nien 0(>k~ toan oUQ'c h\1ch toan vao chi phi tra tru6c dai h\1no~ phan b6 d~n vao k~t qua hO\1to(lng kinh doanh trong
cac nien 0(>k~ tmin sau,
Vi~c tinh va phan b6 chi phi tra tru6c dai h\1n vao chi phi san xuiit kinh doanh tlrng ky h\1ch toan oUQ'ccan cU' VilO
tinh chiit, mu'c 0(>tung 10\1ichi phi o@chQn phuang phap va tieu thu'c phan b6 hgp Iy, Chi phi tra tru6c oUQ'cphan b6
ddn vao chi phi san xuftt kinh doanh theo phuang phap oUOng th~ng,

2.10

Chi phi di vay
Chi phi oi vay oUQ'cghi nh~n vao chi phi san xuiit, kinh doanh trong nam khi philt sinh, trtl chi phi oi vay lien quan
trl,l'ctiep o~n vi~c o§u tu xiiy dl,l'nghoi;ic san xuiit tai san do dang oUQ'c tinh vao gia tri cua tai san d6 (ouQ'c v6n hoa)
khi c6 du cac oi€u ki~n quy oinh trong Chmin mvc K~ toan Vi~t Nam s6 16 "Chi phi di vay",
Chi phi oi vay lien quan trl,fc ti~p o~n vi~c ddu tu xay dl,lng hoi;icsan xu§t tai san da dang dn c6 thai gian OU dai (tren
12 thang) d@c6 th~ oua vao su' dl,lng thea m\lc dich dinh tru6c hoi;ic ban thi dUQ'ctinh vao gia trj cua tai san 06 (ouQ'c
v6n hoa), bao g6m cac khoan lai ti~n yay, phan b6 cac khoan chi~t kh§u hoi;ic ph\l tr(>i khi phat hanh trai phi~u, cac
khoan chi phi ph\l phat sinh lien quan t6i qua trinh lam thu t\lC yay,

2.11

V6n chu sO' hfi'"
V6n o§u tu cua chu sO'hU'uouvc ghi nh~n thea s6 v6n thvc g6p cua chu sO'hU'u,

- 12 -

'j

1

;:(

c

-:::


C6NGTyc6PHANT~PDOANTHtPTItNLtN
G4A KI1Uph6 4, Phuong Tan Hiep, Thanh ph6 Bien
Hoa, Tinh D6ng Nai

Cho ky k@toan ttl' 01/04/2017

BaD cao tai chinh
d@n30106/2017

Thang duov6n c6 phan duoc ghi nhan thea s6 chenh lech Ion hon/hoac nho hun giua gia thuc t@phat hanh va rnenh
gia c6 phieu khi phat hanh c6 phieu I§n d§u, phat hanh b6 sung hoac tai phat hanh c6 phieu quy. Chi phi true ti@plien
quan d@nviec phat hanh b6 sung c6 phieu hoac tai phat hanh c6 phieu quy duoc ghi giam Thang du v6n c6 phan.

C6 phieu quy la c6 phieu do Cong ty phat hanh va sau do mua lai. C6 phieu quy duoc ghi nhan thea gia trj thuc t@va
trlnh bay tren Bang Can d6i k@to an la mQt khoan ghi giam v6n chll sa hil'u, Cong ty khong ghi nh~n cac khoan Hli
(16) khi mua, ban, phat hanh ho(ic hlly c6 phi@uquy,
Lqi nhu~n sau thu@chua phan ph6i la s6 Iqi nhu~n ttl' cac ho<;ttdQng clla doanh nghi~p sau khi trtl' (-) cac khoan di€u
chinh do ap dl,mg h6i t6 thay d6i chinh sach k@toan va di€u chinh h6i t6 sai sot trQng y@uclla cac nam tw6c, Lqi
nhu~n sau thu@chua phan ph6i co the duqc chia cho cac nM d§u tu dl,ra tren ty I~ gop v6n sau khi duqc D<;tihQi d6ng
c6 dong thong qua va sau khi da trich I~p cac quy dl,fphong thea Di€u I~ Cong ty va cac quy djnh clla phap lu~t Vi~t
Nam,
C6 tll'Cphai tra cho cac c6 dong duqc ghi nh~n la khoan phai tra trong Bang can d6i k@toan clla Cong ty sau khi co
Nghj quy@tchia c6 tll'Cclla D<;tih9i d6ng c6 dong Cong ty,
2.12

Ghi nh~n doanh thu
Doanh thu bim hang

Doanh thu ban hang dUQ'cghi nh~n khi d6ng thai th6a man cac di€u ki~n sau:

'I

'1
- Ph§n Ion rlli ro va Iqi ich g~n li€n v6i quy€n sa h(1'usan phAm ho~c hang hoa da duqc chuyen giao cho nguai mua;
- Cong ty khong con n~m gill quy€n quan Iy hang hoa nhu nguo'i sa hU'uhang hoa ho~c quy@nki€m soM hang hoa;
- Doanh thu duqc xac dinh tuung d6i ch~c ch~n;
- Cong ty da: thu duqc ho(ic se thu duqc Iqi ich kinh t€ tu giao dich ban hang;
- Xac djnh duqc chi phi lien quan d@ngiao djch ban hang,
Doanh thu cung ccip dich v¥

Doanh thu cung dp dich V\l duqc ghi nh~n khi k@tqua clla giao djch do dugc xac dinh m9t cach dang tin c~y,
Truang hgp vi~c cung dp djch V\l lien quan d@nnhi€u nam thi doanh thu duqc ghi nh~n trong nam thea k€t qua ph~n
cong vi~c da hoan thanh vao ngay I~p Bang can d6i k@toan clla nam do, K@tqua clla giao djch cung dp dich V\l

duqc xac djnh khi th6a man cac di€u ki~n sau:
- Doanh thu duqc xac djnh tuung d6i ch~c ch~n;
- Co kha nang thu duqc Iqi ich kinh t@ttl' giao djch cung dp djch V\l do;
- Xac djnh dUQ'cph§n cong vi~c da hoan thanh vao ngay l~p Bang can d6i k€ toan;
- Xac djnh duqc chi phi phat sinh cho giao djch va chi phi d€ hoan thanh giao djch cung dp dich V\l do,
Ph§n cong vi~c cung dp dich

VI,I

da hoan thanh duqc xac djnh thea phuung phap danh gia cong vi~c hoan th<'mh,

Doanh thu hO(lt a(Jng tai chinh

Doanh thu phM sinh tll' tien lai, c6 tll'C,IQ'inhu~n duqc chia va cac khoan doanh thu hO<;ltd9ng tai chinh khac dUQ'cghi
nh~n khi th6a man d6ng thai hai (2) dieu ki~n sau:
- Co kha nang thu duqc Iqi ich kinh t€ tu giao djch do;
- Doanh thu duqc xac dinh tuung d6i ch~c ch~n,
C6 tLI'C,IQ'inhu~n duqc chia duqc ghi nh~n khi Cong ty duqc quyen nh~n c6 tll'Cho(ic duqc quyen nh~n Iqi nhu~n ttl'
vi~c gop v6n,
- 13 -


CONG TV CO PHAN T~P DoAN TI-IEP TlEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien

Bao cao tai chinh

Hoa, Tinh D6ng Nai

2.13

Cho ky k€ roan nr 0 1/04/2017 d€n 30106/2017

Cac khoan giam tru' doanh thu

Cac khoan giam tnr doanh thu duoc trinh bay tren Bao cao tai ehfnh phan anh cac khoan duoc di€u ehinh giam tnr
vao doanh thu ban hang, eung dp dich vu phat sinh trong ky, gom: Chi€t khau thuong mai, giam gia hang ban va
hang ban bi tra lai.
2.14

Gia v6n hang ban
Gia v6n duoc trlnh bay tren Bao cao tai ehinh phan anh tri gia v6n cua san pham, hang h6a, djch vu, btlt dong san d§u
tu; gia thanh san xuat cua san pham xay I~p (d6i voi doanh nghiep xay lap) ban trong kyo

Ngoai ra, con phan anh cac chi phi lien quan d€n hoat dong kinh doanh btlt dong san d§u nr nhu: Chi phi khau hao;
chi phi sira chua; chi phi nghiep Vl,leho thue btlt dong san d§u tu thea phucrng thue eho thue hO<;ltdong (twang hqp
phat sinh khong l6n); chi phi nhuqng ban, thanh Iy btlt dong san d§u tu.
2.15

Ghi nh~n chi phi tai chinh

Cae khoan chi phi duqc ghi nh~n VaGchi phi tai chinh g6m:
- Chi phi ho~c cac khoan 16 lien quan d€n cac hO<;ltd9ng d§u tu tai chinh;
- Chi phi eho yay va di yay v6n;

\

- Cae khoan 16do thay d6i tY gia h6i doai cua cac nghi~p Vl,lphat sinh lien quan d€n ngo<;lit~;
- Dl,rphong giam gia d§u tu chUng khoan.
Cac khoan tren duqc ghi nh~n thea t6ng s6 phat sinh trong nam, khOng bil trir vai doanh thu hO<;ltd9ng tai chinh.

2.16

Cac khoan thu~
Thud hi¢n Mmh

Tai san thu€ va cae khoan thu€ phai nop cho nam hi~n hanh va cae nam twae duqc xac dinh b~ng s6 ti€n dl,l'ki€n
phai nop cho (ho~c duqe thu h6i tir) co quan thu€, dl,ra tren cae muc thu€ sUtlt va cae lu~t thu€ e6 hi~u h,re d€n ngay
k€t thuc ky tinh thu€.
2.17

Cacbenlienquan

Cae doanh nghi~p, tr"rc ti€p hay gian ti€p qua m9t ho~e nhi€u trung gian, c6 quy~n ki~m soat Cang ty ho~c ehiu S1,l"
ki~m soat eua Cang ty, ho~e cimg chung S1,l" ki€m soat vai Cang ty, bao g6m ca cang ty m~, eang ty con va cang ty
lien k€t la cae ben lien quan. Cac ben lien k€t, cae ea nhan tn,fc ti€p ho~c gian ti€p n~m quy~n bi€u quy€t eua Cong ty
rna co anh huang dang k€ d6i vai Cong ty, nhUng nhan Sl,!" quan Iy ehu eh6t cua Cang ty, nhu'ng thanh vien m~t thi€t
trong gia dinh ella cae ea nhan nay ho~e cae ben lien k€t nay ho~e nMng eang ty lien k€t vai cae eli nhan nay eUng
duqe eoi la ben lien quan.
Trong vi~e xem xet timg m6i quan h~ eua cae ben lien quan, dn chu
hinh thu'e phap Iy cua cae quan h~ do.
3

. TIEN vA

cAc

y tai ban chtlt eua m6i quan h~ ehu' khong chi

KHOA.N TUONG DUONG TIEN
30106/2017

VND
Ti~n m~t
Ti~n gU'ingan hang
Cae khoan tuo'ng duong ti~n

151,645,881

- 14 -

01101/2017

VND
138,010,100

40,642,343,419

31,729,465,185

23,867,228,335

22,525,102,619

64,66 1,2 I 7,635

54,392,577 ,904


CONG TV CO PHAN T ~P DO AN THEP TlEN LEN
Bao cao tai chinh

G4A Khu pho 4, Phuong Tan Hi~p, Thanh ph6 Bien H6a, Tinh D6ng Nai

Cho ky

ke toan tir 01104/2017 den 30106/201 7

4 . cAc KHOAN DAu TU"TAI CHINH
a. Chung khoan kinh doanh
30/06/2017

0110112017

Gia gac

Gia tr] hQ'p Iy

Gia tr] hop Iy

01}' phong

VND

D"I'phong
VND

Gia gac

VND

VND

VND

VND

1,580,867,750

1,057,500,000

(523,367,750)

1,580,867,750

1,005,750,000

(575,117,750)

1,264,393,750

702,000,000

(562,393,750)

1,112,666,500

518,700,000

(593,966,500)

3,493,732,750

2,544,500,000

(949,232,750)

2,728,887,200

1,259,600,000

(1,469,287,200)

2,067,065,000

1,588,125,000

(478,940,000)

(889,012,418)

4,980,956,686

2,904,065,025

(2,076,891,661 )

(1,974,773,918)

15,964,175,886

- r6ng gid tri c6 phiiu
DPM

CP_Cty Phan bon va Hoa chat delukhi -CTCP

ITA

CP_ITA_Cty CP Delunr Cong Nghiep Tan T~o

KDC

CP CTCP Kinh Do

SHS

CP_CTCP Chirng khoan Sai G6n-Ha NQi

TKC

CP_CTCP Xay dung va Kinh doanh Dja 6e Tan Ky
Cac

c6 phieu khac

6,689,561,950

5,800,549,532

9,534,823,450

- 15 -

(6,143,435,861)


-------------------

----

---

CONG TY CO PHAN T~P HoAN THEP T1EN LEN

Bao cao tai chinh
Cho ky k~ roan tu 0 I104/20 I 7 d~n 30106/20 I 7

G4A Khu pho 4, Phuong Tan Hiep, Thanh phc Bien
Hoa, Tinh D6ng Nai

c. O§ U ttl' gop v6n vao cac don vi khac:
30106/20 I 7

OliO 1120 17

VND

VND
H§u tu vao cong ty con
C6ng ty TNHI-I San xmh va Thuong mai D<;IiPhuc
Ccng ty TNHH Thep Tay Nguyen

C6ng ty TNHH Mot thanh vien Thep Phuc Ti~n
H§u tu vao cong ty lien I<~t
C6ng ty C6 phdn Thep Bac Nam

5 t t ,690,228,80 t

5 t t ,690,228,80 t

I 15,000,000,000

I 15,000,000,000

156,726,500,000
239,963,728,80 I
172,800,000,000
172,800,000,000

156,726,500,000
239,963,728,80 I
172,800,000,000
172,800,000,000

O§u tu vao cong ty con
Thong tin chi ti~t v€ cac cong ty con cua Cong ty VaGngay 30106/20 17 nhu sau:
NO'ithanh I~p va hoat
Ty I~ loi Ich
Ty I~bi~u quyet
Ten cong ty
dong
C6ng ty TNHI-I San

Thanh ph6
95,83%
95.83%
xuat va Thuong rnai
1-16Chi Minh
Dai Phuc
Cong ty TNHH
Thep Tay Nguyen
Cong ty TNHI-I Mot
thanh vien Thep
Phue Ti~n

Thanh ph6
H6 Chi Minh
Thanh ph6
Ha Noi

San xuat va
kinh doanh thep

97.35%

97.35%

San xuat va
kinh doanh thep

100.00%

100.00%

San xu~t va
kinh doanh thep

O§u ttl' vao cong ty lien k~t
Th6ng tin chi ti~t v€ cae eong ty lien k~t eua Cong ty VaGngay 30/06/20 I7 nhu sau:
NO'ithanh I~p va hO<;lt
Ty I~ Iqi ieh
Ty I~ bi~u quy~t
Ten eong ty
dong
Cong ty C6 ph§n
48.00%
48.00%
Tinh D6ng Nai
Thep B~c Nam
5

Hoar dong chinh

HO\ltdong ehfnh
San xu~t va
kinh doanh thep

. KHoAN PHA) THU KHAcH HANG
30106/2017

a. Phiii thu ciia ICong ty TNHH XD VO D~e
Cong ty TN 1-1 1-1SX & TM Thep B~e Vi~t

Cty TNHH C6ng Nghi~p N~ng Doosan Vi~t Nam
CN Cty CP Tu V~n Xay Dl,mg Di~n 2 - XN CO'Di~n
Cong ty TNHH SX TM Thep Thanh Chung
LIM HOK CI-II-IOURN STEEL
CHIPMONG GROUP CO., LTD
Cong Ty TNHH Thep Va Xay Dl,rngTI,I'LI,I'e
Cae d6i tuqng khae
c. Phiii thu ciia Iquan (chi ti~t t~i thuy~t minh s6 33)

VND
175,770,150,868
87,981,946
1,480,666,928
2,298,862,818
12,297,261,748
49,757,069,732
22,848,974,084
15,721,148,910
9,277,277,631
62,000,907,071

VND
81,263,097,751
7,814,728,570
7,379,849,072
6,203,883,988
3,368,833,321

484,485,833

18,045,285, I51

176,254,636,701

- 16 -

01/01/2017

56,495,802,800

99,308,382,902


C6NGTyc6PHANT~PflOANTHtPTItNLtN
Bao cao tal chinh

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien
Cho ky k€ toan tLI"01/04/2017

Hoa, Tinh Dong Nai

6

d€n 30106/2017

· PHAI THU KHAc
30106/2017

01/01/2017

VND

VND

2,444,190,000
1,750,000,000

4,407,441,400

a. Ng~n han
T\lm ung
Phai thu tien loi nhuan ducc chia
Phai thu tien liii
Phai thu khac

2,150,296,751
6,344,486,751

7

Nguyen lieu, v~t lieu
C6ng cu, dung

Cl,l

Chi phi san xu;it kinh doanh do dang
Hang hoa
Dl,I'phong giam gia hang t6n kho

01/01/2017

VND

VND

13,170,076,893
7,929,270
216,434,804
1,727,917,922
554,184,771,019
(5,940,676,339)

280,189,349
1,727,917,922
477,382,629,442
(14,858,631,304)

563,366,453,569

464,532,105,409

· CHI PHi TRA TRU6c
30106/2017

01/0112017

VND

VND

a. Ng~n han

97,178,031

3,072,725

C6ng

97,178,031

3,072,725

b. Dai han

55,016,427

126,205,299

C6ng cu, dung cu xuat dung

55,016,427

126,205,299

152,194,458

129,278,024

30106/2017

01/01/2017

Cl,l,

Ic.:!
':

Hang mua dang di duong

9

4,479,090,725

· HANG TON KHO
30106/2017

8

61,137,231
10,512,094

dung cu xw1t dung

· TAl SAN DO DANG OAf H~N
VND

VND

55,919,307,748

55,919,307,748
23,277,486,947
535,000,000

55,919,307,748

79,731,794,695

b. Xay dung co' ban dO' dang
Xay dung chi nhanh tai Long Thanh
Xay dung nha kho tai Da N~ng
Chi phi mua phan rnem may chu

- 17 -

*

\


CONG TY CO PHAN T ~P DOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh phd Bien Hoa, Tinh D6ng
Nai

Bao cao tai chinh
Cho ky k~ toan ttl"0 I 104/20 17 d~n 30106/2017

10 . TAl sAN CO DJNH HUU HINH
Nha cua, v~t kien

true

May moe, thi~t bi

Phuong tien v~n tai,
truyen dfin

Thi~t bi, dung cu

VND

VND

VND

VND

quan

Iy

Hi san c6 dinh
!
VND

NGUyENGIA.

S6 duod§u ky
Mua trong ky

41,680,807,170

2,394,427,688

41,680,807,170

2,394,427,688

6,439,648,603
555,731,255

263,870,503

23,673,754,172

733,510,909

263,870,503

68,746,370,442

2,254,511,426

16,041,080,444

496,447,159

263,870,503

25,495,558,135

67,138,758

1,119,305,289

30,937,500

(936,830,925)

Trfch khau hao
Thanh ly, nhirong ban

S6 duocU6i ky

1,773,112,802

(936,830,925)
6,995,379,858

2,321,650,184

S6 dir dau ky

35,241,158,567

S6 duocU6i ky

34,685,427,312

69,683,201,367

(936,830,925)

GIA. TRJ HAO MON LUY KE

S6 duod§u ky

VND

733,510,909

Thanh ly, nhuong ban

S6 duocU6i ky

24,610,585,097

Cgng

(936,830,925)

16,223,554,808

527,384,659

139,916,262

8,569,504,653

237,063,750

44,187,643,232

72,777,504

7,450,199,364

206,126,250

42,414,530,430

GIA TRJ CON L~I

- 18 -

263,870,503

26,331,840,012


CONC TY CO PHAN T~P DOAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hi~p, Thanh ph6 Bien Hoa, Tlnh D6ng
Nai

II

°

TAl SAN CO DJNH VO HiNH

Gia tri quyen su

NCUYEN CIA
S6 duoMua sam moi
Thanh ly, nhuong ban
S6 duocu6i ky
CIA TRJ HAO MON LUY KE
S6 duoTrich khau hao
Thanh Iy, nhuong ban
S6 duocu6i ICIA TRJ CON L';'I
s6 duos6 duocu6i ky

12

°

Bao cao tai chinh
Cho ky k~ to an ttl' 01/04/20 17 d~n 30106/2017

BAT DONC SAN DAU

Ph~n rnern may
tinh

VND

VND

66,494,044,627

66,494,044,627

Cc)ng
VND

83,500,000

66,577 ,544,62 7

1,045,601,000

1,045,601,000

1,129,101,000

67,623,145,627

83,500,000

83,500,000

117,533,388

117,533,388

201,033,388

201,033,388

928,067,612

67,422,1 ]2,239

66,494,044,627
66,494,044,627

VND

66,494,044,627

ru

NCUYEN CIA
S6 duo- Diiu tu XDCB hoan thanh
S6 duocu6i ky
CIA TR! HAO MON LUY KE
s6 duoTrich khau hao
S6 duocu6i ICIA TR! CON L';'I
s6 duos6 duocu6i I
dung d~t

Gia tri quyen SLI'
dung d~t

Nha

CO' So' ha t~ng

Cc)ng

VND

VND

VND

VND

10,783,345,700

8,125,242,617

7,096,445,938

26,005,034,255

10,783,345,700

8,]25,242,617

7,096,445,938

26,005,034,255

] 0,783,345,700

8, 125,242,617

7,096,445,938

26,005,034,255

- 19 -


- -

. -

- --

-------------

CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien
Hoa, Tinh Dong Nai
13

Bao do tili chinh
Cho ky k~ toan tir 01/04/20 17 a~n 30106/2017

. PIIAI TRA. NGU"OI BAN
30106/2017
VND
a. Phal tra nguot ban ng~n han
C6ng Ty TNHH Marubeni-Itoehu

Steel Viet Nam

C6ng ty TNHH Metal one Vietnam

c. Phai tra ngu·()'i ban Iii cac ben lien quan
(chi ti~t tai thuyet minh s6 33)

14

VND

106,600,037,465

68,054,354,981

58,541,723,400

32,341,574,252

42,442,436,606

22,580,029,942

BRIGHT RUBY RESOURCES PTE LEMITED

Cac a6i tuong khac

01/01/2017

12,229,201,085
5,615,877,459

903,549,702

45,728,236,149

8,934,862,779

152,328,273,614

76,989,217,760

30106/2017

01/0112017

. CHI PHi PHA.I TRA.

I

VND

VND

a. Ng~n han

617,112,527

Phai tra liii yay

617,112,527
617,112,527

15

. PHAI TRA

KHAc
30106/2017
VND

01/01/2017
VND

a. Ng~n han
Kinh phi cong dean

252,896,128

256,893,128

9,724,500

8,032,500

568,914,626

672,312,924

831,535,254

939,180,831

Bao hiern xii hOi

1,942,279

C6 nrc, loi nhuan phai tra
Cac khoan phai tra, phai n9P khac

- 20 -


CONC TY CO PHAN T ~P DO AN THEP TlEN LEN
Bao cao tai chinh
Cho ky kS toan ttl"01/04/2017 oSn 30106/2017

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai
16 . TRUE VA

cAc KHOAN

PHAI NOP NHA NUO'C

se phai thu o~u ky se phai

n9P o~u ky
VND

VND

se phai

se oil thuc

n9P
trong kY
VND

n9P trong

kY
VND

se phai

kY

s6 phai n9P cu6i ky

VND

VND

thu cuoi

ThuS Gia tr] gia tang

46,622,027,408

46,622,027,408

Thu~ Thu nhap doanh nghiep

11,923,956,278

16,968,616,519

14,678,038,279

14,214,534,518

10I ,607,324

4,180,935,022

101,607,324

4,180,935,022

ThuS Nha dit, Ti~n thue dit

4,177,877

4,177,877

Cac loai thu~ khac

9,000,000

9,000,000

67,784,756,826

61,414,850,888

Thu~ Thu nh?p ca nhan

12,025,563,602

18,395,469,540

Quyet toan thue cua Cong ty 5e chiu 5\1'kiern tra cua CO' quan thu~. Do viec ap dung lu?t va cac qui dinh v~ thu~ d6i voi nhieu loai giao dich khac nhau co thS duoc giai thich thea nhieu each
khac nhau, 56 thue duoc trinh bay tren Bao cao tai chinh co thS bi thay d6i thea quyet dinh cua CO' quan thue,

17. YAY VA NQTHUE

TAICHiNH

Cia tri

30/06/2017

Trong nam

0110112017

S6 co
kha nang trii nQ'
VND

VND

Tang

Ciam

Cia tri

VND

VND

VND

s6 co
kha nang tra nQ'
VND

a, Yay ng~n hl.ln
Ng.hang TMCP

A

Chiiu CN D6ng Nai (ACB)

Ng.hang TMCP Ngo<;liThuong - PGD Amata- CN KCN
Ng.hang TMCP Quiin D9i_ CN D6ng Nai (MB Bank)
Ng.hang TMCP SGTT CN D6ng Nai (Sacombank)

24,331,000,000

24,331,000,000

12,356,000,000

12,356,000,000

102,809,000,000

90,834,000,000

129,153,347,942

129,153,347,942

86,015,328,211

139,281,847,942

75,886,828,211

75,886,828,211

44,026,699,644

44,026,699,644

43,852,368,779

43,852,368,779

61,055,699,644

60,881,368,779

8,781,000,000

8,781,000,000

151,702,000,000

97,025,000,000

63,458,000,000

63,458,000,000
4,573,000,000

7,579,000,000

7,579,000,000

12,744,000,000

15,750,000,000

4,573,000,000

Ng.hang TMCP Cong Thuong - CN KCN Bien Hoa

95,722,120,701

95,722,120,701

154,726,830,541

128,319,910,740

122,129,040,502

122,129,040,502

Ng.hang TMCP VN Thinh Vuqng CN HCM (VPBank)

99,573,792,808

99,573,792,808

157,115,212,061

99,573,792,808

157,115,212,061

157,115,212,061

15,548,046,992

15,548,046,992

23,203,399,703

33,784,334,387

4,967,112,308

4,967,112,308

412,565,677,222

412,565,677 ,222

749,371,470,160

665,450,254,656

496,486,892,726

496,486,892,726

Ng.hang TMCP Sai Gon Ha N9i (SHB) CN D6ng Nai

Yay t6 chuc va ca nhiin khac

- 21 I' .....
I

........
_ '"-"'-'I

I)

_

1111"


CONG TY CO PHA.N T~P DoAN THEP T1EN LEN
G4A Khu pho 4, Phuong Tan Hi~p, Thanh pho Bien Hoa,
Tinh Dong Nai

Baa cao tai chinh
Cho ky ke roan nr 01/04/2017 den 30106/2017

18 . VON CHU SO' HO"U
a)

Bang d6i chieu bi~n d(lng cua v6n chi! SO' hflu
V6n d~u tu ella Chi!
so huu

Thang du v6n e6
ph~n

C6 phieu quy

Quy d~u tu phat
trien

Loi nhuan chua phan

VND

VND

VND

VND

VND

phdi

Ccns

."

VND

TIl 0110112016 DEN 30/06/2016
S6 duodh

ky trurrc

846,455,640,000

21,743,395,153

(8,993,360,790)

12,614,680,651

(47,792,612,925)

824,027,742,089

105,968,744,391

105,968,744,391

Tang v6n trong nam
Uii/I6 trong narn
Chi tra e6 tire nam truce
Mua e6 phieu quy
Giam khac
S6 duocU6i ky trurrc

rtr

846,455,640,000

21,743,395,153

(8,993,360,790)

12,614,680,651

58,176,131,466

929,996,486,480

846,455,640,000

21,743,395,153

(8,993,360,790 )

12,614,680,651

135,732,829,755

1,007,553,184,769

90,313,963,624

90,313,963,624

(83,185,564,000)

(83,185,564,000)

142,861,229,379

1,014,681,584,393

0110112017 DEN 30/06/2017

S6 duodh

ky nay

Tang von trong nam
Uii/I6 trong nam
Chi tra e6 tire nam truce
Hi phat hanh e6 phieu quy
S6 duocuoi ky nay
b)

846,455,640,000

21,743,395,153

(8,993,360,790)

12,614,680,651

Chi ti~t v6n dAu tu cua chu s()' hiru

v6n gop ella Ong Nguyen Manh Ha

Cuoi ky

Ty I~

VND

(%)

8~u

kY

VND

TY I~
(%)

165,254,400,000

19.52%

156,789,400,000

18.52%

V6n gop ella Ba Pharn Thi H6ng

95,898,420,000

11.33%

95,898,420,000

11.33%

V6n gop ella Ong Nguy~n Van Quang

79,792,900,000

9.43%

79,792,900,000

9.43%

496,516,559,210

58.66%

504,981,559,210

59.66%

8,993,360,790

1.06%

8,993,360,790

1.06%

V6n gop ella d6i tuqng khae
C6 phieu quy

846,455,640,000

100.00%

- 22 -

846,455,640,000

100.00%


CONG TY CO PH AN T ~P DoAN THEP TIEN LEN

Bao cao tai chfnh
Cho ky k~ toan til' 01/04/20 17 d~n 30106/2017

G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien

Hoa, Tinh D6ng Nai

c)

Cac giao djch v~ vf>nvO'i cac chu so' hfiu va phan phf>i c6 tire, chia IQ'inhu~n
Tir 01/01/2017 d~n
30106/2017

Til' 01/0112016 d~n

VND
846,455,640,000

VND
846,455,640,000

846,455,640,000

846,455,640,000

846,455,640,000

846,455,640,000

V6n d- V6ngop ddu niim
- V6ngop tang trang ndm
- V6ngop giam trang ndm
- v6n gop cuoi ndm
C6 tire, loi nhuan da chia
d)

83,185,564,000

C6 phieu
30106/2017

01/0112017

S6 luong c6 phieu dang ky phat hanh

84,645,564

84,645,564

sf> luong c6 phieu da ban ra cong chung

84,645,564

84,645,564

84,645,564

84,645,564

-cs phieu ph6 thong

S6 IUQnge6 phieu duoc mua lai
phieu ph6 thong

1,460,000

1,460,000

1,460,000

1,460,000

S6 IUQ11ge6 phieu dang luu hanh
phieu ph6 thong

83,185,564

83,185,564

83,185,564

83,185,564

-cs
-cs

Menh gia c6 phieu da luu hanh (VND)
e)

10,000

10,000

Cac quy cong ty
30106/2017

Quy d§u tu phat tri~n

19

30106/2016

0110112017

VND
12,614,680,651

VND
12,614,680,65 J

12,614,680,651

12,614,680,651

. cAc KHoAN MI)C NGOAI BANG CAN DOl KE ToAN
30106/2017

01/01/2017

USD

USD

450,276,12

712,797.61

Til' 01/04/20 J 7 d~n

Tir 01/04/2016 d~n
30106/2016

c. Ngoai t~ cac loal

Dong Dollar
20

My (USD)

. TONG DOANH THU BAN HANG vA CUNG cAp DlCH VI)
30106/2017

a. Doanh thu
Doanh thu ban hang h6a
Doanh thu cung

dp dich

V\I

b. Doanh thu ooi vO'icac ben lien quan
(chi ti~t tl,li thuy~t minh sf>33)
- 23 -

VND

VND

665,758,851,405

455,211,230,565

290,685,571

329,053,806

666,049,536,976

455,540,284,371

201,217,376,697

125,697,730,905


CONG TY CO PHAN T~P DOAN THEP TIEN LEN
BaD CaD tai chinh

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

21

. cAc KHOAN GIAM TRUDOANH

Cho ky k~ toan til"01/04/20 17 d~n 3010612017

THU

Giam gia hang ban

Til' 0 I104/20 17 d~n
30106/2017

Til' 01/04/20 16 d~n
30/06/2016

VND

VND

15,280,099
16,286,400

Hang ban bi tra lai

31,566,499
22

. GIA VON HANG BAN
Til' 01/04/20 17 d~n
30/06/2017
Gia Y6n cua hang h6a da ban
Hoan nhap/Du phong giarn gia hang t6n kho

23

VND

VND

628,272,895,239
(37,683,944,915)

385,248,955,130
(7,971,753,717)

590,588,950,324

377,277,201,413

Til' 01/04/2017 d~n
30106/2017

Til' 01/04/2016 d~n
30106/2016

VND

VND

259,951,186
821,936,189
184,500,000
527,034,644

274,222,948
4,870,000
188,691,241
203,750,000
307,942,617

1,793,422,019

979,476,806

Til" 01/04120 17 d~n
30106/2017

Til" 01/04/20 16 d~n
30/06/2016

VND

VND

8,592,229,826
764,241,625
28,620,485
(2371,539,550)

4,324,225,979
77,924,874
12,507,419
(5,556,923,157)

29,033,512

8,360,967

7,042,585,898

(1,133,903,918)

· DOANH THU HO~ T DONG TAl CHiNH

Lai ti~n gui, lai cho yay Y6n

Chiet khau thanh toan, lai ban hang tra cham
Lai til' thanh

c6 tire,

Iy cac

khoan d~u tu ngan han, dai han

loi nhuan duoc chia

Lai chenh lech ty gia phat sinh trong ky

24

· CHI PHi TAl CHINH

Lai ti@nyay
L6 do thanh

Iy cac

khoan d~u tu ngan han, dai han

L6 chenh lech ty gia phat sinh trong ky
Hoan nhap/Du phong giam gia cac khoan d~u tu
Chi phi tai chinh khac

25

Til' 01104/20 16 d~n
30/06/2016

· THU NH~P KHAc
Til' 01/04/2017 d@n
30106/2017
VND
Thu nhap khac

- 24-

Til' 01/04/2016 den
30/06/2016
VND

272,038,042

17,757,348

272,038,042

17,757,348