50 20170731 GMC BCTC hop nhat Q2.2017

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CONG TY CO PHAN SX-TM MAY SAl GON
252 NGUYEN VAN LUDien thoai : 3.9844822
Fax: 3.9844746
MST: 0300742387

BAO CAO TAl CHINH HOP
NHAT
•
"

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QUY II NA.M 2017

Tp.HCM Ngay 28 thang 07 nam 2017

s:

Dan vi: Cong ty CP SX-TM May Sai Gon

M~u s6 B01-0N

252 Nguyen Van Luong, P.17, Q.Go V~p, TP.HCM

( Ban hanh thea IT s6 200/20 14nT-BTC
Ngay 22/12/2014 cua BTC)

BANG CAN DOl

KE ToAN

HQ'P NHAT

(D~NG DA Y DU)

Quy II Niim 2017
DVT: VND
S3TT

ru san

Mlis3

2

3

Thuyet

~

S3 Cu3i Ky

S3 d§u ky
Trinh bay 1I,li2015

1

A TAl SAN NGAN ~N

5

100

591,339,109,214

628,853,301,952

I TiSn va cac khoan turrng dirong tiSn

110

62,508,494,271

104,277,219,892

1 Tien

III

62,508,494,271

104,277 ,219,892

2 Cac khoan nrong duong tien

112

II D§u til' tai chinh ngiln h~n

120

1 Chung khcan kinh doanh

121

2 DV phong giam gia d~u nr ngan han

122

III Cac khoan phai thu ngiln han

V.1

-

130

1 Phai thu ngin han cua khach hang

131

2 Tra tnroc eho nguoi ban ngan han

132

3 Phai thu nQi bQngan han

133

4 Phiii thu theo ti~n dQ k~ hoach hQ'Pd6ng xay dung

134

5 Phai thu v~ eho vay ngan han

135

6 Phai thu ngan han khac

136

7 DV phong phai thu ngin han kh6 doi

137

8 Hi san thieu cho xu I)'

139

V.4

IV Hang tan kho

140

V.5

1 Hang t6n kho

141

2 DV phong giarn gia hang t6n kho

149

V Tai san ngiln h~n khac

150

V.3

-

-

197,730,076,982

266,064,834,495

187,325,130,975

245,023,077,023

7,242,836,163

15,368,294,418

-

V.4

3,162,109,844

-

5,673,463,054

-

-

286,709,611,540
286,709,611,540

227,458,893,180
227,458,893,180

V.6

-

44,390,926,421

31,052,354,385

I Chi phi tra truae ngin h;m

151

3,662,749,147

5,658,989,464

2 Thu~ GTGT duqe kh~u trir

152

40,704,562,275

25,393,364,921

3 Thu~ vii cae khoan phiii thu Nhil nuae

153

23,614,999

4 Giao dieh mua ban l\ii trai phi~u ehinh phU

154

5 Hi san ngin h;m khae

155

B Tai san dai h~n

200

I Cac khoan phai thu dai h~n

210

1 Phiii thu dili h;m eua khaeh hang

211

2 Trii truae eho ngub'i ban dili h;m

212

3 Vbn kinh doanh (y cae dan vi trve thuQe

213

4 Phiii thu dili h;m nQi bQdili h;m

214

5 Phiii thu v~ eho vay dili h;m

215

6 Phill thu dili h;m khae

216

7 Dv phong phiii thu dill h;m kh6 doi
1 Hi san

V.3

V.4

220

c6 dinh hiiu hinh

221

252,834,816,645

254,614,610,125

255,240,000

26,424,000

-

-

-

-

255,240,000

26,424,000

-

219

II Tai san c3 djnh

-

-

193,158,190,446
V.8

195,095,790,559

188,760,308,789

190,137,068,753

- Nguyen gia

222

345,773,799,587

340;445,430,425

- Gia tri hao mon 1iiy k~

223

(157,013,490,798)

(150,308,361,672)

2 Hi san e6 dinh thue Utiehinh

-_.

-

224

-

- Nguyen gia

225

-

-

- Gia tri hao mon lily k~

226

-

-

3 Till san e6 dinh vo hinh
- Nguyen gia
- Gia tri hao mon lily k~

227
---------

V.9

4,397,881,657

4,958,721,806

228

6,934,275,555

6,698,538,955

229

(2,536,393,898)

(1,739,817,149)

BANG CDKTHOP NHATQ.1If2017
Trang 113

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TT

TAi san

BANG CElKT HOP NHAT Q.1I12017
Trang 2(3

S6TT

Tai san

Thuyet

Mas6

S6Cu6i Ky

S6 dAu ky
Trinh bay h,li 2015

1 Vbn g6p cua chu sa htru

411

155,556,200,000

155,556,200,000

-cli phieu phli thong c6 quyen bi€u quyet

411a

155,556,200,000

155,556,200,000

-ce phieu

411b

Uti

dai

2 Thang du v6n eli phAn

412

3 Quyen chon chuyen dlii trai phieu

413

4 V6n khac cua chu So' hiru

414

5 cli phieu quy

415

6 Chenh lech danh gia lai Uti san

416

7 Chenh I~eh 1)' gia h6i doai

417

8 Quy dAu nr phat tri€n

418

9 Quy hli tro s~p xep doanh nghiep

419

10 Quy khac thuec vbn chu sa htru

420

11 LQ'inhuan sau thu€ chua phan ph6i

421

-

28,314,942,370

-

-

(863,138,686)

-

(514,718,111)

(537,935,735)

67,859,802,989

67,859,802,989

47,400,960,849

.,

28,182,853,286

3,826,651,523

2,809,740,854

43,574,309,326

25,373,112,432

422

11 Nguan kinh phi va quy khac

430

2 Nguon kinh phi

431

3 Nguon kinh phi da hinh thanh tai san e6 dinh

432

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429

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421b

13 Loi ieh eli dong khong kiem soat

I

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Dan vi: Cong ty CP SX-TM May Sid Gon

252 Nguyen Van LUQ'ng,P.17, Q.Go Vdp, TP.HCM

Milu 56 B02-0N
(Ban hanh thea IT 56 200/2014m-BTC
Ngay 22/12/2014 cua BTC)

BAo cAo KET QuA HO~T DONG KINH DOANH HQP NHAT
(D~NG

sAY siI)

Quyll Niim 2017
EJVT: VNEJ
STT

Chi tieu

Mil sa

I
I Doanh thu ban ha~

vii cung dip djch V\l

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6 Doanh thu b~t i!2_IJg_ tili chinh
7 Chi_Q_hitili chinh
Trang do: chiJJ!1i liii yay

6

7

,

4

5

VI.I

398,080,388,630

410,887,083,755

712,750,145,813

702,275,213,563

02

VI.2

1,290,044,319

2,497,315,311

2,342,930,271

3,953,061,328

396,790,344,311

408,389,768,444

710,407,215,542

698,322,152,235

VI.3

347,559,645,275

355,042,840,11 0

612,621,990,247

587,246,470,941

.,

49,230,699,036

53,346,928,334

97,785,225,295

111,075,681,294

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1,328,198,649

1,990,985,682

4,528,260,272

4,212,454,640

4,692,774,009

3,300,936,237

7,162,949,413

6,540,230,220

2,654,151,778

2,490,618,986

4, I07,373,972

4,262,410,688

25,844,400,660

20,182,901,252

10

hilng va cung_cAp dich V\l

NAm trutrc

01

11

vi ban

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Nlim na,t

3

4 Gia vBn hilDg ban

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2

3 Doanh thu thu§n v~ ban hilne vii cung dip dich ~

5

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minh

20
21

VI.4

22

VI.5

23

8 Ph§n lili ho~c 16 trona cone ty lien ki1t, lien doanh.

24

9 Chi_jl_hiban billlg

25

VI.8

14,092,693,100

10 Chi_jl_h!..9.uan!i doanh nehi~p

26

VI.8

_i2,980,433,29~

(1,146,215,591)

29,230,522,512

33,149,458,048

11 Lvi nhuan thuAn tir hoat dQng kinh doanh

30

34,753,863,871

43,154,109,795

40,075,612,982

55,415,546,414

12 Thu nhtl!_ khac

31

VI.6

1,382,158,548

1,787,296,567

14,365,919,306

2,272,948,403

13 Cbi phi khae

32

VI.7

14 Lvi nhuj_n khac

40

15 T6ng lvi nhuan k~ toan truce thu~

50

16 Chi phi tbu~ thu nhtl!_ doanh nghifp

-

-

10,029,083,575

-

-

1,787,296,567

14,365,919,306

2,272,948,403

VI.10

36,136,022,419

44,941,406,362

54,441,532,288

57,688,494,817

12,112,229,754

7,795,039,686

51

VI.10

7,024,110,964

4,923,964,049

hoan Illi

52

Vl.ll

(1,933,122,873

50,201,548

18 Tbu~ thu DII1Il_doanh nghifp dU'Q'cmi~n giam

53

19 ~.

60

31,045,034,328

39,967,240,765

19.1 Lvi DhuaD sau thu~ cua c6 done cong ty m~

61

31,045,034,328

39,967,240,765

19.2 Lvi nhuj_n sau thu~ cua c6 dong khong_ ki~m soM

62

17 Chi_jl_hithu€ thu nh'll doanh ngh~

nhusn sau thuh

Ngu-O'i

TrAn

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.

KEt

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JI,662,606,79~

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-

~

-

1,382,158,548

T,. HOG

102,055,856

-

43,991,909,326

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49,791,399,275

43,991,909,326

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Trang

III

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.


CONG TY CP SX-TM MAY SAl GON
Dja chi: 252 Nguy~n Viin LlFqng, P.17,

Mfiu s6 B 03 - DN (Ban hanh thea TT s6 200ffTBTC ngay 22/12/2014 cua BTC)

Q.Gu vAp

BAo cAo LUiJ CHUYEN TIEN T:E:HQP NHA T
(Dang dAy do)
(Theo phlFO"ngphap gian tiip)
Quy II Nom 2017
Chi tieu

Miis6

J
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CHUYEN TlEN TU HO~ T DONG KINH DOANH
J- Lqi nhu~n trlFthui
2. Di~u chinh cho cac khoan
- Kh&uhao TSCD
- Cac khoan du phong

2

trru

3. Lqi nhu~n tir hoar dQng kinh doanh tm- Tang, giam cac khoan phai thu
- Tang, giam hang tiln kho
- Tang, giam cac khoan phai tra
- Tang, giam chi phi tra truce
- Ti€n liIiyay da In!
- Thue thu nhap doanh nghiep da nQP
- Ti€n thu khac tir hoat dong kinh doanh
- Ti€n chi khac cho hoat dQngkinh doanh
Luu chuyin tiin thudn tic hO(l.tapng kinh doanh
n. LViJ CHUYEN TlEN TU HO~ T DONG DAu TU
1. Ti€n chi d~ mua sAm,xay d\IDgTSCD
2. Ti€n thu tir thanh Iy, nhu9'llg ban TSCD
3. Ti€n chi cho Yay,mua cac cong C\lnq clla dan vi khac
4. Ti€n thu hili cho yay, ban I5. Ti€n chi diiu tu, gop v6n vao dan vi khac
6. Ti€n thu hili diiu tu, gop v6n vao dan vi khac

7. Ti€n thu liIicho yay, c6 tirc vii lqi nhu~n duqc chia
Ltru chuyin tiin thudn tir /1O(l.tapng adu tlr

02
03
04
05
06
08
09
10
11
12
13
14
15
16
20
21
22
23
24
25
26
27
30

Ill. LViJ CHUYEN TlEN TU HO~T DONG TAl CHiNH
I. Ti€n thu tir pMt hanb c6 phi~u, nh~n gop v6n CllacM
hfru

2. Ti€n chi tn't gop v6n cho cac Chll hfru, mua Inghi¢p diIpbat hanb

sa

32
33
34
35
36
40
50
60
61
70

3. Ti€n yay ng~n h4. Ti€n chi tra nq g6c yay
5. Ti€n chi tni nq thue tili chinh
6. C6 tirc, lqi nhu~n d!l tni cho cM
hfru

sa

Ltru chuyin tiill thulill tir hO(l.tapng tili chinh
LlFu chuyin ti~n thuAn trong ky
Ti~n va tlFO"Dg
dlFO"Dg
ti~n dAu ky
Anh huang Cllathay d6i tY gia h6i doai quy d6i ngo

Ti~n va tlFO"Dg
dlFO"Dg
ti~n cueli ky

tnro-ng

If
Tran Th! Thu Tram

54,441,532,288

57,688,494,817

13,419,821,256
(101,064,000)
958,965,259
(12,730,354,831 )
4,107,373,972
60,096,273,944
41,482,339,647
(59,250,718,360)
28,891,152,077

10,839,370,731
252,666,000
113,792,926
(72,259,345)
4,262,410,688
73,084,475,817
28,814,698,865

(92,596,396,721 )
73,127,289,633

2,278,223,724
(3,954,167,254)
(4,086,911,889)

(2,061,610,334)
(4,262,410,688)
(7,295,809,370)

(3,871,772,723)
61,584,419,166

(20,725,470,419)
48,084,766,783

V.7;V.8
VI.6

(12,119,156,712)
14,040,000,000

(26,720,152,250)
108,673,636

VI.4

6,578,689
1,927,421,977

18,055,496
(26,593,423,118)

V.l1
V.ll

469,510,032,475
(551,543,323,904)

491,609,022,567
(473,373,522,965)

V.18

(23,259,540,000)
(J05,292,831,429)
(41,780,990,286)
104,277,219,892
12,264,665
62,508,494 271

18,235,499,602
39,726,843,267
51,781,890,649
(32,489,438)
91,476,244,478

V.7; V.8

VI.5

V.19

31

sa

K~toa

3

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NA.M DEN cuor KY
NA.M2016
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NA.M 2017
4

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Trang III

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™May Sili Gon

Cling ty CP SX-

M~u sa B09-DN (Ban himh kern thea

252 Nguy~n Van LU011g,P.17, Q.Go V~p, TP.HCM

IT

s6 200/2014m-BTC

Ngay 22/12/2014 cua BTC)

THUYET MINH BAo cAo TAl CHINH HQP NHAT
Quy II Nam 2017
I D.:\.CDIEM HO~ T DONG CVA DOANH NGHI~P

I Hinh thirc SO' hiro v6n : Cong ty c6 phAn
3 Nganh nghi kinh doanh: Theo gi&y chtmg nhan dang ky kinh doanh, nganh nghe kinh doanh chinh cua Cong ty la:

-May trang phuc ( tnr trang phuc nr da long thuj.Chi tiet : Cong nghiep may, san pham chinh : quan ao may sfuJcac loai.
-Dai Iy,moi gioi, d~u gia, Chi tiet : Moi gioi thirong mai
-Ban buon may moe, thi€t b] va phu tung may khac.Chi tiet : Kinh doanh v~t tu, may moe thiet b] nganh may
-Kinh doanh b~t dOngsan, quy~ sil"dung dM thuoc quyen sa hiru , chu su dung hoac di thue. Chi tiet : D~u nr kinh doaanh sieu th] va dich VI,!
cho thue van phong, cira hang. Kinh doanh nha, cho thue xirong
-Ban buon chuyen doanh khac chua duQ'cphan VaGdau. Chi tiet; Kinh doanh nguyen phl,!li~uphl,!cVI,!nganh may
-Ho~t dOngtu v~n quan Iy .Chi tiet :Tu v~ kinh doanh; Kinh doanh dich VI,!giao nh~n xuit kh~u, nh~p kh~u;
-San xuit vai d~t kim, vai dan moc va vai khong d~t khac.Chi tiet : Cong nghi~p d~t len cac lo~i;
-Hoan thi~n san phk d~t,Chi tiet : Dich V\lgi~t, t~y ( khong ho~t dOngt~i trl,!sa)
-San xu~t vai d~t thoi.Chi tiet : Cong nghi~p d~t vai cac lo~i;
-V~ tai hang hoa bAngduang bO.Chi tiet: Dich VI,!v~ tai;

=

-V~ tai hanh khach duang bOkhac;
-Ban Ie khac trong cac cua hang kinh doanh t6ng hgp.Chi tiet: Ban Ie quiln ao, giay dep, d6 dung, hang ngu kim, my phk,
-Ban Ie hang may m~t, giay dep, hang da va gia da trong cac cua hang chuyen doanh;
-Gia tri hang t6n kho duQ'cxac dinh thea phuang phap binh quan gia quy~n.

d6 trang suc, d6

4 Chu ky san xuAt xuAt, kinh doanh thong thU'01tg: tu ngay 01101 den ngay 31112.
5 D~c di~m ho~t dqng ciia doanh nghi~p trong nam tili chinh co anh hu·o·ngd~n Bao cao tai chinh .
6 cAu truc doanh nghi~p

-Danh sach cac cong ty con:
- Cong Ty TNHH May Tan My :Nganh ngh~ chfnh : San xuit quiln ao cac lo~i-thuOcsa hfru ]00% v6n cua Cong Ty c6 Philn SX-TM

May Sai Gon
- Cong Ty TNHH MTV May Sai Gon Xanh ;Nganh ngh~ chfnh: mua ban, san xuit quAnao cac lo~i-thuOcsa hfru ]00% v5n cua Cong
Ty C6 PhAnSXMay Sai Gon

™

- Cong Ty TNHH Sai Gon-Tuang Long ;Nganh ngh~ chfnh: mua ban, san xmlt quiln ao cac lo~i-thuOcsa hfru 5] % v5n cua Cong Ty C6
PhAnSXMay Sid Gon

™

7 Tuyen b6 v~ kha nang so sanh thong tin tren bao cao tai chinh
II KY KIt ToAN, DON

VI TIEN

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sir DVNG TRONG KIt ToAN

I Ky k~ toan nam : b~t dilu tu ngay 0 110] d€n 3l/12
2 D01lvi ti~n t~ sir dl}ng trong nam : d6ng Vi~t Nam
III CHUA.N MVC

vA CHE DO KIt ToAN Ap DVNG

Ch~ dq k~ toan ap dl}ng :
Cong ty ap dl,!ngChe dOK€ toan doanh nghi~p Vi~t Nam duQ'cban hanh thea TT 200/20 14/QD-BTC
Nam

ngay 22112/2014 cua BOTai Chfnh Vi~t

2 Tuyen b6 v~ vi~c tuan thii ChuAn ml}·ck~ toan va Ch~ dq k~ toan
Cong ty dam bao tuan thu cac Chu~ ml,fCke toan Vi~t Nam va cac van ban huang dfuIChu~n ml,fcdo Nha nu&c da:ban hanh. Cac bao cao tai
chfnh duQ'cI~p va trinh bay thea dung m9i quy dinh cua tlrng chu~n mlJc, thong tu huang dfuI thlJc hi~n chu~n ml,fcva Che dO ke toan hi~n
hanh dang ap dl,!ng.
3 Hinh thu·c k~ toan ap dl}ng
Cong ty ap dl,!nghinh thlrc ke toan Nh~t ky chung.
IV cAc cHiNH SACH KIt ToAN AP DVNG
Nguyen t~c chuy~n d6i Bao cao tai chinh l~p bang ngo~i t~ sang DAng Vi~t Nam
- Theo tY gia thl,fct€ cua ngan hang thuang m~i t~i thai di€m phlit sinh nghi~p VI,!.
2 Nguyen t~c ghi nh~n cac khoan ti~n va cac khoan tU'01lgdU'01lgti~n
-Cac nghi~p VI,!kinh t€ phlit sinh bAngngo~i t~ duQ'cquy d6i ra d6ng Vi~t Nam thea tY gia giao dich thl,fcte cua Ngan hang Ngo~i thuang Vi~t
Nam t~i thai di€m pMt sinh nghi~p VI,!.T~i thai di€m cu6i nam cac khoan ml,!cti~n t~ co g6c ngo~i t~ duQ'cquy d6i thea tY gia giao dich cua
Ngan hang Ngo~i thuang Vi~t Nam cong b6 VaGngay k€t thuc nien dOke toano
3 Nguyen t~c ghi nh~n cac khoan d§u tu· tai chinh
- Cac khoan dilu tu VaGcong ty lien ket, Cac khoan dilu tu ng~n h~: duQ'cdanh gia mOtcach chinh xac va duQ'cxac dinh m(lt cach dang tin c~y.
TMQCTC HQ'P NHAT Q.1I12017

Trang 1


Cong ty CP SX-TM May Sili Gon

252 Nguyen Van LU911g,P.17, Q.G6

M~u sa B09-DN (Ban hanh kern thea

vAp, TP.HCM

IT s6 200/20 14m-BTC

Ngay 2211212014 cua BTC)

4 Nguyen t~c nq phai thu
-Cac khoan phai thu thirong mai va cac khoan phai thu khac duoc phan anh thea gia g6c tnr di dir phong phai thu kho doi.
-DV phong no phai thu kho doi th~ hi~n phan gia tri dir kien b] tdn thfit co cac khoan phai thu khong diroc khach hang thanh toan pha sinh d6i
voi s6 dir cac khoan phai thu tai thai diem I~p Bang din d6i kS toan. Vi~e trich I~p hoac hoan nhap khoan dtr phong nc phai thu kho doi ducc

ghi nhan vao chi phi quan Iy doanh nghiep tren Bao cao kSt qua hoat d<)ngkinh doanh
5 Nguyen t~c ghi nh~n hang tan kho
-Hang t6n kho duoc tinh thea gia g6c. Tmang hQ'Pgia tri thu§n co th~ thvc hi~n duQ'cthfip han gia g6c thi phai tinh thea gia tri thuc1nco th~
thvc hi~n duQ'c.Gia g6c hang t6n kho bao g6m chi phi mua, chi phi chS biSn va cac chi phi lien quan trvc tiSp khac phat sinh de co duQ'chang
t6n kho a dia di~m va tr~ng thai hi~n t~i.
-Gia tri hang t6n kho duQ'cxac dinh thea phuang phap binh quan gia quySn.
-Hang t6n kho duQ'ch~ch toan thea phuang phap ke khai thuang xuyen.
-DV phong cho hang t6n kho duQ'ctrich I~p eho phc1ngia tri dV kiSn bi tdn thfit do giam gia v~t tu, thanh ph§.m, hang hoa thu<)cquySn sa hfru
clla cong ty co th~ xay ra , dva tren bdng ch(mg hQ'PIy vS sv giam gia tri vao thai di~m cu6i nam tai chinh. Cac khoan tiing ho?c dv phong nay
duqc ghi nh~ vao gia v6n hang ban tren bao cao kSt qua ho~t d<)ngkinh doanh

6 Nguyen t~c ghi nh~n va kh§u hao tai san c6 djnh
-Tai san e6 dinh hfru hinh, tai san c6 dinh vo hinh duQ'cghi nh~n thea gia g6c. Trong qua trinh su dVng, tai san c6 dinh hfru hinh, tai san c6
dinh vo hinh duQ'cghi nh~ thea nguyen gia, hao mon luy kS va gia tri con I~i.
-Khi ban hay thanh Iy tai san, nguyen gia va gia tri hao mon lily kS clla tai san duQ'cxoa s6 trong cac bao cao tai chinh va bfit ky cac khoan liii
16nao phlit sinh do vi~c thanh Iy dSu duQ'ch~ch toan vao bao cao kSt qua ho~t d<)ngkinh doanh
-Khfiu hao duQ'ctrich thea phuang phap duang thiing thea thai gian hfru ich uac tinh cac tai san nhu sau:

+ Nha clta, v~t kiSn true
+ May moc va thiSt bi

10-50 niim
: 05-07 niim
+ Phuang ti~n v~ tai ,truySn dfuJ : 03-10 nam
+ ThiSt bi, dVngCl,.l quan Iy
: 03-08 niim
-Tai san c6 dinh vo hinh, Phc1nmSm may vinh tinh : gia mua clla phc1nmSm may vi tinh nay khong phai la m<)tb<)ph~ giin kSt vo; ph§n e(mg
co lien quan thi duQ'cv6n hoa va h~ch toan nhu tai san c6 dinh vo hinh. Phc1nmSm may vi tinh duQ'ctinh khfiu hao thea phuang phap duang
th~ng trong vong 03 niim
-Tai san c6 dinh vo hinh th~ hi~n gia tri gifiy phep tri~n khai h~ th6ng an ninh m~ng va duqc trinh bay thea nguyen gia tru gia tri hao mon lily
kS .Tai san nay duQ'ctinh khfiu hao thea phuang phap duang th~ng trong vong 04 dSn 08 niim
7 Nguyen t~c kS toan thuS TNDN holln I~i .
Chi phi thuS thu nh~p doanh nghi~p hoan I~i duQ'cxac dinh tren ca sa s6 chenh I~ch t~m thai duQ'ckhfiu trir, s6 chenh I~ch t~ thai chiu thuS
va thuS sufitthuS TNDN.
8 Nguyen t~c kS toan chi phi tra tro-o·c.
-Chi phi tra tmac bao g6m cac chi phi tra tmac ngiin h~n hoi:icchi phi tra tmac dai h~n tren bang can d6i kS toan va duQ'Cphan bd trong khoan
thai gian tra tmac clla chi phi tuang (mg va cac IQ'iich kinh tS duQ'ct~o ra tir cac chi phi nay.
9 Nguyen t~c ghi nh~n va v6n hoa cac khoan chi phi di vay.
-Chi phi di vay duQ'cghi nh~ vao chi phi tai chinh trong niim trir khi chi phi lien quan trvc tiSp dSn d§u tu xay dvng san xufit tai san da dang
duqc tinh vao gia tri ella tai san do. Vi~c v6n hoa chi phi di vay se chfim dUt khi cac ho~t d<)ngehu ySu c§n thiSt cho vi~c chudn bi dua tai san
da dang vao su dVnghoi:icban dii hoan thanh .
10 Nguyen t~c ghi nh~n chi phi phai tra
-Chi phi phai tra duQ'cghi nh~ dva tren cac uac tinh hQ'PIy vS s6 tiSn phai tra cho cac hang hoa dich V\l da su d\lng.
11 Nguyen t~c ghi nh~n v6n chii sO-hii-u
-V6n d§u tu clla chll sa hfru duQ'Cghi nh~ thea s6 thvc tS da d§u tu
-Thi:ingdu v6n cd phc1nduQ'cghi nh~ thea s6 chenh I~ch giUa gia phlit hanh va m~nh gia cd phiSu khi phlit hanh 1c1nd§u, phlit hanh b6 sung
ho?e ehCnhI~ch gifra gia tai phat hanh va gia tri s6 sach cua cd phiSu quy. Chi phi trvc liSp lien quan dSn vi~c phat hanh b6 sung c6 phiSu va
tai phat hanh cd phiSu quy duqc ghi giam thang du v6n c6 ph§n.
-Cd phiSu quy: Khi mua I~i c6 phiSu do Cong ty phlit hanh, khoan tiSn tra bao g6m ca cac chi phi lien quan dSn giao dich duQ'cghi nh~ la c6
phiSu quy va duQ'cphan anh la m<)tkhoan giam tru trong v6n chu sa hfru. Khi phlit hanh, chenh I~ch gifra gia tai phat hanh va gia s6 sach cua
c6 phiSu quy duQ'cghi vao chi tieu Thi:ingdu v6n cd ph§n.

12 Nguyen t~c va phO-O"Dg
phap ghi nh~n doanh thu
Doanh thu ban himg
-Doanh thu ban hang duQ'cghi nh~ khi d6ng thai th6a man cac diSu ki~n sau:
+ Ph§n Ian rili ro va IQ'iich giin liSn vai quySn sa huu san ph§.mho?c hang hoa da duQ'cchuyen giao cho nguai mua;
+ Cong ty khong con n~m gifr quySn quan Iy hang hoa nhu nguai sa hfru hang hoa hoi:icquySn ki~m solit hang hoa;

+ Doanh thu + Cong ty da thu duQ'cho?c se thu + Xac dinh TMQCTC wyp NHATQ.1I12017

Trang 2

I


CODg ty CP SX-TM
252 Nguyen

Van

May Siti GOD

Mh

LUQ11g, P.17, Q.G6 Vdp, TP.HCM

s6 B09-DN (Ban hanh kern theo

IT s& 200/20 14rrT-BTC Ngay 22/12/2014 cua BTC)

Doanh thu cung cdp dich. V(I
-Doanh thu cung cfip dich vu diroc ghi nh?n khi k~t qua cua giao dich do diroc xac dinh mQt each dang tin cay, Truong hop viec eung efip dich
vu lien quan d~n nhi~u ky thi doanh thu diroc ghi nhan trong ky thea k~t qua ph§n cong viec da hoan thanh VaGngay I~p Bang Can d6i k~ toan
cua k)' do. K~t qua cua giao djch cung clip dich vu dircc xac dinh khi thea man cac di~u kien sau:
+ Doanh thu diroc xac dinh tirong d6i chac chan;
+ Co kha nang thu duoc loi Ich kinh t~ tit giao djch cung clip dich vu do;
+ Xac djnh diroc phAn cong vi~e da hoan thanh VaGngay I~p Bang din d6i k~ toan;
+ xac dinh duoc chi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung clip dich Vl,ldo

-Doanh thu gia cong
-Doanh thu cung cfip dich vl,l gia eong duqc ghi nh~n khi hang hoa da duoc gia cong xong va duqc khach hang chfip nh?n. Doanh thu cung clip
dich Vl,lgia eong khong duqc ghi nh?n n~u co nhiing y~u t6 khong ch~c ch~n dang k~ lien quan d~n vi~c thanh toan ti~n hoi;ic chi phi kern theo.

-Doanh thu cho thue
-Thu nh~p tit ti~n cho thue tai san thea hqp d6ng cho thu~ hOllt dQng duqc hllch t01in VaG k~t qua hOllt dQng kinh doanh thea phuang phap
duemg th~g trong su6t thai gian eho thue.

'lI

Doanh thu hogt dong tai chinh
-Doanh thu

tit ti~n

./

lai, cll ruc va Iqi nhU?n duqc ehia duqc ghi nh?n tren co sa :

·/1

+ Ti~n lai duqc ghi nh?n tren co sa thai gian va lai sufit tht,re t~ tirng k)';
+Cd tuc va Ic;rinhu?n duqe hia duqc ghi nh?n khi cd dong duqc quy~n nh?n cd ruc hoi;ic cac ben tham gia v5n gop duqc quy~n nh~n Iqi nhu?n
tit v6n gop.

Doanh thu h(JJJd6ng xdy d(mg
Thu nhrjpkhcic.
13 Nguyen t~c k~ toan gia van himg ban: duqc ghi nh~n phu hqp giCi'adoanh thu va chi phi.
14 Nguyen t~c k~ toan chi phi tili chinh: Theo chi phi tht,re t~ phsan xufit tai san da dang duqc tinh VaGgia tri cua tai san do( duqc v6n hoa). Vi~e v6n hoa chi phi di vay se ehfim dut khi cae hOllt dQng chu y~u
c§n thi~t cho viee chu§n bi dua tai san da dang vao Slr dl,lng hoi;ie ban da hoan thanh.
-Cac khoan chi phi duqc ghi nh~n VaGchi phi tai chinh g6m :
+Chi phi hoi;ic cae khoan

16 lien

quan d~n cae hOllt d<)ng tai chinh;

+Chi phi di yay v6n;
+Cac khoan 16 do thay ddi t.Y gia h6i d5i eua cac nghiep Vl,lphat sinh lien quan d~n ngolli te;
+Dt,r phong giam gia dAu tu chUng khoan.
-Cac khoan tren duqc ghi nh?n thea tdng s6 ph
15 Nguyen t~c va phU'01Igphilp ghi nh,n chi phi thu~ thu nh,p doanh nghi~p hi~n hanh, chi phi thu~ thu nh,p doanh nghi~p hoan Il,li
-Tai san thu~ va cac khoan thu~ phai nQp cho nam hi~n hang va cae mlm truO'c duqc xac dinh bclng s5 ti~n dt,r ki~n phai n<)p( ho?c duqe thu h6i

til) co quan thu~, dt,ra tren cae muc thu~ sufit va cac lu~t thu~ co hi~u It,rcd~n ngay k~t thUc k)' tinh thu~ nam .
-Chi phi thu~ thu nh~p doanh nghiep (TNDN) trong nam, n~u co, bao g6m thu~ thu nh~p hi~n hanh va thu~ thu nh~p hoan IlIi.Thu~ thu nMp
doanh nghi~p duqc ghi nh~n trong bao cao k~t qua kinh doanh.

-Thu~ thu nh~p doanh nghiep hi~n hanh la khoan thu~ dt,r ki~n phai n<)pthua dt,ra tren thu nMp chiu thu~ trong nam, sCi'dl,lng eac muc thu~ sufit
co hi~u It,rcho?c co ban co hi~u It,rctlli ngay k~ thuc nien dQ k~ toan, va cac khoan di~u chinh thu~ lien quan d~n cac nam truO'c
-Thu~ thu nh~p hoan Illi duqc tinh thea phuang phap s6 du nq tren bang can d6i k~ toan, dt,ra tren cac khoan chenh leeh t\lffi thai giCi'agia tri ghi
s5 cua cac khoan ml,lCtai san va nq phai tn1 eho ml,lc dich bao cao tai ehinh va gia trjch sCi'dl,lng eho ml,lc dich khac. Gia tri cua khoan thu~ thu
nh~p hoan Illi duqe ghi nh?n dt,ra tren cach thuc thu h6i hoi;ie thanh toan gia tri ghi sd cua cac khoan ml,lc tai san va nq phai tra duqc dt,r ki~n sCi'
dl,mg va cac muc thu~ sufit co hi~u luc tai ngay k~t thue nien d<)k~ toan.
-Thu~ thu nh~p doanh nghi~p hi~n hanh la khoan thu~ dt,r ki~n phai nQp thua dt,ra tren thu nh~p chiu thu~ trong nam, Slr dl,lng cac muc thu~ sufit
co hi~u It,rcho?c co ban co hi~u It,rctlli ngay k~ thuc nien d<)k~ toan, va cac khoan di~u chinh thu~ lien quan d~n cac nam truO'c
-Tai san thu~ thu nh~p hoan Illi chi duqc ghi nh?n trong phllm vi ch~c ch~n co dua Iqi nhu?n tinh thu~ trong tuang lai de tai san thu~ thu nh~p
nay co the Slr dl,lng duqc .Tai san thu~ thu nh~p hoan Illi duqc ghi giam trong ph\lffi vi khong con eh~c ch~n la cac Iqi feh v~ thu~ co lien quan
se duqc tht,rc hi~n.

TMQCTC HqP NHAT Q.1I120I7

Trang 3


CONGTYCP SX-TM MAYsAl GON
S6 252 Nguy~nViinLuyng,Phtrirng17, Quan Go vip ,TP.HCM
v. THONG TIN BO SUNG CHO cAc KHoAN MUC TRINH BAy TRONG BANG CAN DOl

ICE ToAN

1 Ti~n

se cu6i ky
- Ti€n m~t
- Ti€n gui ngan hang kh6ng ky han

se diu

Dam

379,407,746

1,645,970,711

62,129,086,525

102,631,249,181

- Cac khoan tirong dirong ti8n
CQDg:

62,508,494,271

104,277,219,892

2 Cac khoiin dAu ttr titi chinh
a) Ch(mg khoan kinh doanh
b) D:1unr nfun gift dSn ngaX dao h!!n
e) D:1unr gog v6n VaG dan vi khac
S6 cu6i ky
Gili g6c
+ C6 ph:1ntai Cty
CP da giay Sagoda
+ C6 phan tai NH
TM C6 ph:1n Vi~t

Du Pheng

1,919,150,000

S6 d~u nam
Gili trj hQllly

Gili g6c

1,919,150,000

1,919,150,000

Dlf Pheng

Gili trj hQllly
1,919,150,000

3,998,050,000

(3,013,775,000)

984,275,000

3,998,050,000

(3,013,775,000)

984,275,000

1,269,730,000

(296,989,000)

972,741,000

1,269,730,000

(398,053,000)

871,677,000

10,127,400,000

10,127,400,000

10,127,400,000

10,127,400,000

D:1unr VaG eong D: lien kSt
+ D&unr VaG Cong
4,341,000,000
ty CP Phil My

4,341,000,000

4,341,000,000

4,341,000,000

18,344,566,000

21,655,330,000

A
+C6 phdn tai NH
TMCPNgo~i
thtrong Viet Nam
+C6 ph:1ntal Cty
CP DTPT Gia Djnh

CQDg:

21,655,330,000

(3,310,764,000~

3 Ph iii thu khach hang

86 cu6i ky

(3,411,828,000~

18,243,502,000

86 dAu nam

a) Phai thu cua khach hang ng~n han

- Khacn hang trong nuac

4,699,222,467

73,742,610

- Khach hang nuac ngoai

142,677,158,526

158,271,238,375

C(lng:

147,376,380,993

158,344,980,985

22,526,707,110

47,070,467,766

6,892,524,958

24,078,110,358

10,529,517,914

15,529,517,914

39,948,749,982

86,678,096,038

187,325,130,975

245,023,077,023

b) Phai thu cua khach hang la eae ben lien guan

- Cong ty c6 chu s6 hihl iii c6 dong g6p v6n :
+Cong ty TNHH MTV Biue Exchange
+Cong ty TNHH Con DuOng Xanh Quang Nam
+Cong ty TNHH May M~c Cay Dua
+ Cong ty TNHH Thai Trang Ngu6n LlJc
+Cong ty TNHH B&O
C(lng:
TAnK Cong Phiii Thu

TMQCTC HQ"P NHATQ.l112017

Trung4

;;


CONG TY CP

™ MAY sAl GON

SX-

sA 252 Nguy~n Van LIfQ'llg, Phlfirng 17, Quan GOvip

,TP.HCM

4 Phai thu khac
a)NgAn han

sa cuai ky

sa dAu Dam
DU'Phong

-Thu~ nhap khau cho hoan

DU'PhOng

1,828,167,244

2,454,003,917

297,780,000

600,055,137

1,036,162,600

2,619,404,000

3,162,109,844

5,673,463,054

-Ky circe, Icy quy

255,240,000

26,424,000

CQDg:

255,240,000

26,424,000

- Tarn irng CBCNV

- Phai thu khac
CQDg:
b)Daihan

.,

'~

•

5 Hang tAn kho

\

sa cuai ky
Gia gac

- Nguyen li~u, v~t li~u

S& dAu Dam
DIl Phong

Gia gac

164,147,023,940

118,773,348,037

2,926,178,933

1,353,921,304

- Chi phi san xuat kinh doanh

1,697,362,785

1,695,182,911

- Thanh pham

90,217,840,914

68,370,812,466

- Hang hoa

27,721,204,968

37,265,628,462

o

!

./~

- Cong cu, dung cu

C{>ng:

'~

DIl Pbong

286,709,611,540

.~

227,458,893,180

6 Hi San ng~n han khac

-Thu~ GTGT duoc khau tnr

-Thu~ nha dfrt

s6 cu6i ky

s6 aiu Dam

40,704,562,275

25,393,364,921

9,497,390

-Thu~ TNCN

14,117,609

-Chi phi tra tnroc ngan han

3,662,749,147

5,658,989,464

CQng:

44,390,926,421

31,052,354,385

7 Hi SaD dO-dang dai han

sa cu&i ky

sa dAu Dam

a) Chi phi SilO xufrt , kinh doanh dO'dang dai han.
b) Xay dung co ban dO'dang
- Quyen sir dung dfrt tai 213 Hong Bang, Q5

- TiSn dfrtxay dung nha 6 cho cong nhan tai C1,Im
Cong Nghiep H~c Dich
Chi phi sua chua Xuong May An PM
- Chi phi h~ thong lam mattai VP Cong ty
C(lDg:

10,020,000,000

10,020,000,000

1,843,383,000

1,843,383,000

61,460,637
48,449,403
11,973,293,040

TMQCTC HQ'P NHAT Q.1I12017

11,863,383,000

Trang 5


CONG TY CP SX-™ MAY SAl GON

sa 252 NguySnVan LtrQ'ng,Phtro-ng17, Qu~n Go vilp ,TP.HCM
8 Tang, giam tai san

cd djnh

hfru hinh

Khoan m...c

MMTB

PTVT

131,039,I04,586

11,305,592,443

185,161,138,432

10,169,878,500

137,000,000

2,199,258,818

45,000,000

12,551,137,318

88,465,298

5,689,868,389

360,470,202

6, 138'803'~8~

NHAcUA

Nguyengia

- S6 du d~u nam
- Mua trong nam

TBDC quan If
12,939,594,964

T6ng cQng
340,445,430,425

- Chenh lech ty gia
sang b~t d('>ngsan d.1u ttr
- Thanh Iy nhuong ban
- Chuyen

962,830,845

27,000,000

94,133,422

- Giani khac

- S6 du cu6i nam

1,083,964,26 ~~
~l
-

140,246,152,241

11,327,127,145

181,670,528,861

'(

Gia tr] hao moo
- S6 dir d.1unam

85,428,00 I,378

7,824,420,153

48,203,914,598

8,852,025,543

150,308,361,672

- Kh~u hao trong nam

7,560,453,620

561,645,367

3,764,557,943

740,005,982

12,626,662,912

88,465,298

4,375,215,614

360,470,202

4,824,151,114

- Chenh lech ty gia
- Chuyen

sang b~t d('>ngsan d.1u nr

- Thanh Iy nhuong ban

976,249,250

27,000,000

94,133,422

- Giam khac

- S6 dir cuoi nam

92,012,205,748

8,270,600,222

47,593,256,927

9,137,427,901

- Tai ngay d§u nam

45,611,103,208

3,481,172,290

136,957,223,834

4,087,569,421

190,137,068,753

- T:_tingay cu6i nam

48,233,946,493

3,056,526,923

134,077,271,934

3,392,563,439

188,760,308,789

Gia tr] con l:_ti

9 Tang, giam TSCD vo hinh
Khoan muc

:$(

o

12,529,991,340

Ban quy~n b~ng
sang ch~

Nhan hieu
Hang hoa

Nguyen gia
- S6 du d~u narn
- Mua trong nam
- Chenh lech ty gia
- Tang do hQ'Pnh~t kinh doanh
- Tang khac
- Thanh Iy nhuqng ban
- Giam khac
- S6 du cU6i nam
Gia trj hao mon
- S6 du d~u nam
- Kh~u hao trong nam
- Tang khac
- Cbenh I~ch ty gia
- Giam khac
- S6 du cu6i nam
Gia trj con l:_ti
- T:_tingay d§u nam
- T:_tingay cu6i nam

Khac

151,018,182

Ph§n m~m may
vitinh

TAng cQng

6,547,520,773

6,698,538,955

245,736,600

245,736,600

10,000,000

10,000,000

151,018,182

6,783,257,373

6,934,275,555

126,404,233

1,613,412,916

1,739,817,149

3,181,818

803,394,931

806,576,749

10,000,000

10,000,000

129,586,051

2,406,807,847

2,536,393,898

24,613,949

4,934,107,857

4,958,721,806

21,432,131

4,376,449,526

4,397,881,657

10 Tiing,giam TSCD thue tai chinh: Khilng Co
11 Tang, giam bilt dQngsan dAuttr:Khilng co

TMBCTC HQ'PNHAT Q.1I/2017
Trang 6


CONG TY CP SX-TM MAY sAl GON

s6 252 Nguy€n Vlin LUQ'ng,PhuiYng 17, Qu~n Go V§p ,TP,HCM

12 Yay va nlf thue tai chinh
a) Yay ngiin han:
Cu6i nam

+Ky han 06 thang

86 co khii nling trii DQ'

Tling

214,356,220,550

214,356,220,550

468,250,295,162

+No dai han d~n han tra
CQng:

2, 107,000,000

2, I07,000,000

216,463,220,550

216,463,220,550

46,043,500,000

46,043,500,000

b)Vay dai han
+Ky han tren 36 thang
CQng:

TrongK;r

Gill tr]

46,043,500,000

468,250,295,162

D§u nlim
Giam

Gill tr]

86 co kha nling tra ng

548,422,830,949

294,528,756,337

294,528,756,337

2,107,000,000

4,214,000,000

4,214,000,000

550,529,830,949

298,742,756,337

298,742,756,337

45,055,135,228

45,055,135,228

46,043,500,000

45,055,135,228

45,055,135,228

13 Phal tra ngU'
a) Cac khoilOphai tni ngm'yiban ngiin han
sa cuai ky
Gill tr]

- Nha cung cdp trong nuoc
- Nha cung cdp nuoc ngoai
CQng:

sa d§u nlim

sa co kha nling tra ng

Gill tr]

sa co kha nling tra n9'

52,341,488,612

52,341,488,612

28,507,118,712

28,507,118,712

81,938,726,262

81,938,726,262

57,735,859,525

57,735,859,525

134,280,214,874

134,280,214,874

86,242,978,237

b)Phai tra ngmJi ban la cac ben lien quan
sa cuai ky
Gill tr]

sa d§u nlim

sa co kha nling tra ng

Gill tr]

- Cong ty lien doanh, lien ket:

+ Cong Ty C6 Ph~n Phu My
- Cong ty co chu sa hiru la c6 dong gop v6n :
+ Cong Ty TNHH MTV Blue exchange
+ Cong Ty TNHH Con Duong Xanh Quang Nam
+ Cong Ty TNHH Con Duong Xanh
+ Cong Ty TNHH Tra Tan
+ Cong Ty TNHH May Mac Cay Dua
CQng:
Tang cQng phiii tra= (a)+ (b):

86,242,978,237

sa co kha nling tra ng

3,841,000,000

3,841,000,000

3,878,088,972

3,878,088,972

1,246,584,250

1,246,584,250

1,246,584,250

1,246,584,250

109,903,705

109,903,705

79,226,400

79,226,400

79,226,400

79,226,400

195,239,000

195,239,000

195,239,000

195,239,000

5,362,049,650

5,362,049,650

5,509,042,327

5,509,042,327

139,642,264,524

139,642,264,524

91,752,020,564

91,752,020,564

TMBCTC HqPNHATQ.I112017

Trang 7

II

'J.;'


CONG TY CP SX- TM MAY sAl GON
se 252 NguySn Van Ltrf}1lg,Phtrimg 17, Qu~n Go vAp ,TP.HCM

14 Chi phi

tra truoc

a) Ng~n han

sa cuai kt

sa dAu Dam

b) Diti han

sa cuai ky

sa dAu Dam

-Cong cu, dung cu

2,797,916,911

3,304,029,738

15,315,982,979

15,498,340,112

7,499,486,836

6,509,967,046

-PhAn mern may vi tinh

2,208,895,618

2,805,550,003

-Chi phi khac

1,281,244,815

1,267,623,667

29,103,527,159

29,385,510,566

-Ti~n thue quyen su dung d&t
-May moe thiet bi khong du di~u kien lit tai san

c6 dinh

CQng:
15

Thu~ va cac khoan phai nQp Nha mro-c
a) Phai nop

sa dAn nam
- ThuS GTGT

sa I!hiii Diil! troDg
Dam

sa dil

thirc Dill!
troDg nam

Cuai

nam

726,559,323

8,534,804,554

7,672,612,249

1,588,751,628

- ThuS thu nhap doanh nghiep

1,296,833,559

12,112,229,754

4,086,911,889

9,322,151,424

- ThuS thu nhap ca nhan

1,871,225,615

2,408,472,084

3,924,080,176

355,617,523

94,501,419

776,451,080

671,370,248

199,582,251

3,989,119,916

23,831,957,472

16,354,974,562

11,466,102,826

- ThuS nha th~u
CQDg:
16 Chi phi phai

tra

a) Ng~n han.

sa cuai ky
- Chi phi phai tra khac
- Trich truce luang phep narn

+ Trich tnroc ti~n lfii yay
+ Trich tnroc chi phi khac
- Chi phi phai tra hang FOB

17 Phai

4,693,656,186

6,019,382,369

2,894,433,034

4,589,528,309

596,946,815

443,740,097

1,202,276,337

986,113,963

897,411,396

323,823,550

- Trich chi phi thirc pham nha an

224,843,300

- Trich CP In

560,858,707

- Trich CP NFL

38,446,669

- Trich CP gi~t

73,262,720

CQDg:

sa dAu Dam

5,591,067,582

198,491,332

125,332,218
6,343,205,919

tra khac

a) Ng~n han.

sa cnai ky

sa dAn Dam

- BHXH, BHYT, BHTN, KPCD

2,878,294,491

2,251,135,707

- Phai tra khac

9,601,809,577

19,211,065,800

CQng:

12,480,104,068

21,462,201,507

TMBCTC H(YPNHATQ.1I12017 .

Trang 8

c


CONG TY CP SX-

18

™MA Y sAl

GON

van chu SO' hfru
a Bani! d6i chi~u bi~n donI! cua v6n chu sO'hii'u
Chi ti~t

S6 du dAu nam trU'IYC
-Tang v<3ntrong nam nay
-Ta~ do phat hanh them c6_phi~u
-Lai trong nam nay

V6n gop cua chu sO'
hii'u

Th~ng du v6n cll
phAn

Chenh I~ch ty gill

116,903,300,000

9,138,322,370

37,827,601

LNST Chl18 phiin_p~i va cac qllY
LQi nhu~n sau thue chua phan
Quy diiu tu phat
_jl_h6i
tri~n

38,652,900,000

45,152,179,723

56,863,245,987

ccl phi~u quy

Lqi ich ccldong
khOng ki~m soat

(863,138,686)

27,490,176,785

19,176,620,000
60 986 028 647

-Trich I~p quy theo Nghi quyet DHCD thuong nien

nam 2016 :quy khen thuong phuc loi narn
2016=13.166.559.696 d, Quy d§.utu phat trien
2016= 10.996.557.002 d

(24,163,1 16,698)

-L6, loi ich cua c6 dong khong kiern soat do mua lai
toan bOph§.ngop v<3ncua d6i tac tai cong ty MTV
May Sai Gon Xanh

-

10,996,557,002

CC)NG

254,721,913,780
38,652,900,000
19,176,620,000
60,986028,647

(I3, 166,559,696)

(14,649,823,215)

(27,490,176,785)

(42,140,000,000)

- Chi 15% c6 tire dot 2 nam 2015

(17,461,605,000)

- Chi 15% c6 tuc dqt 1 nam 2016
-Chenh I~ch ty gia phM sinh

(17,461,605,000)

(17,461,605,000)

(17,461,605,000)

(575,763,336)

-Chi khen thuOng HDQT va CBCC Nam 2015

(575,763,336)
(717,717,171)

-Chi khen thuOng HDQT va CBCC, thu lao hOi d6ng
quan tri nam 2016
-Chi thu lao HDQT-BKS Nam 2016
S6 dll dAu nam nay

(717,717,171)

(2,538,840,000)

(2,538,840,000)

(962,648,000)

155,556,200,000

28,314,942,370

-Lili trong nam nay

(537,935,735)

28,182,853,286

-Chi 15% c6 tuc dqt 2 nam 2016

43,991,909,326

-Chenh l~ch ty gia phM sinh

(23,259,540,000)

(962,648,000)
67,859,802,989

-

(863,138,686)

-

23,217,624

(1,096,661,763)

(1,096,661,763)

(417,600,000)
s6 dl1 cu6i nAm nay

155,556,200,000

28,314,942,370

(514,718,111)

47,400,960,849

43,991,909,326
(23,259,540,000)

23,217,624

-Chi khen thuOng HDQT va CBCC Nam 2016
-Chi thu lao HDQT-BKS Nam 2017

278,512,724,224

(417,600,000)
67,859,802,989

(863,138,686)

-

297,754,049,411

TMBCfC HQ'P NHkr Q.IJI2017

Trang 9


CONG TY CP SX- TM MAY sAl GON
s6 252 Nguy~n Vlin LU'Q'ng, Phuong
b. Chi tiSt v6n d~u tu ella ehll

17, Qu~n Go V~p ,TP.HCM

sa hfru
Nlim nay

Chi ti~t

Nam tru'O'c

V6n ca phAn

Tang s6

thutrng

Tang s6

V6n ca phAn

thuong

V6n ca phAn U'U
diii

v 6n dAunr cua Nha mroc
V6n gop (e6 dong, thanh vien 155,556,200,000
CQng

155,556,200,000

155,556,200,000

155,556,200,000

155,556,200,000
155,556,200,000
Nlim nay

e. Ok giao dieh v€ v6n v6i cae ehll sa hiiu va phan ph6i e6 tue, Iqi nhuan

- V6n dAutu cua chu

155,556,200,000
155,556,200,000
Nlim trwO'c

sa htru

+ V6n gop d§u nam

155,556,200,000

+ V6n gop tang trong nam

116,903,300,000
38,652,900,000

+ V6n gop eu6i nam

155,556,200,000 155,556,200,000

- Chi e6 rue dot 2 nam 2016 (15% menh gia)

23,259,540,000

- Chi e6 nrc dot I nam 2015 (15% menh gia)
- Chi 15% e6 nrc dot 2 narn 2015 va 15%

c6 nrc dot

1 nam 2016

34,908,126,000

C{lngca tifc dii chi:

34,908,126,000

ss cu6i ky

d. c6 phiSu

- se hrong

e6 phieu dang ky phat hanh

- s6 hrong e6 phieu ddff ban ra cong chung
+ C6 phieu thuong

- s6 hrong e6 phieu diroc mua lai
+ C6 phieu thuong

- se IUQ'llge6 phi~u dang

Iuu hanh

+ C6 phi~u thuang

* M~nh gia e6 phi~u

10,000

s6 dAu nlim

15,555,620

15,555,620

15,555,620

15,555,620

15,555,620

15,555,620

49,260

49,260

49,260

49,260

15,506,360

15,506,360

15,506,360

15,506,360

Nam nay

Nam tnr6'c

VND

e. Cae guy eua doanh nghiep

- Quy dAu tu phat tri€n

67,859,802,989
67,859,802,989
g. Thu nh~p va chi phi, liii hoijc 111dU'9'Ch~ch toan trlfc ti~p vao v6n cho SO' hfru theo qui dinh coa cac chu~n mlfc k~ toan

19 Cac khoan m\lc ngoiti Bang can a6i k~ toan

+ Dollar My (USD)
+ Euro (EUR)

Nlim nay

Nlim trU'O'c

1,909,399.30

4,435,311.07

3,135.25

3,140.45

20 Cac thong tin khac

TMBCTC HQ'PNHkr Q.1I12017

Trang 10

CONG TY CP SX- TM MAY

sAl GON

se 252 Nguy€n Vlin LtrQ'ng,Phtrirng 17, Qu~n Go vip ,TP.HCM
VI. THONG TIN BO SUNG CHO cAc KHOAN MUC TRINH BAy TRONG BANG BAo cAo KET
QUA HOAT DQNG KINH DOANH
Nam nay

usn
1

Narn truoc
VND

usn

VND

TAng doanh thu ban hang va eung cApdjch v\l
a) Doanh thu

+ Doanh thu ban hang

30,824,688.29
30,824,688.29

Trong do; Doanh thu xudt khdu :
Doanh thu xudt khdu eMP
Doanh thu noi dia:

+ Doanh thu cung dp dich vu

711,895,912,306
697,936,149,045

30,853, I08.52
30,853,108,52

693,658,258,585
687,989,310,674

13,959,763,261
439,470,467

CQng:

30,824,688.29

712,335,382,773

5,668,947,911
151,687,271
30,853,108.52

..,

693,809,945,856

b} Doanh thu d6i voi cac ben lien guan
Niim na~

- Cong ty c6 chu

sa hfru la c6 dong g6p v6n :

I

347,051,659
414,763,040

CQng:
Tang cang doanh thu: {a}+ (b)

8,1 18,216,048

414,763,040
30,824,688.29

712,750,145,813

8,465,267,707
30,853,108.52

Nam na~

usn

3

Nam trtnrc

VND

VND

103,936.22

2,342,930,271

177,288.42

3,953,061,328

Cqng:

103,936.22

2,342,930,271

177,288.42

3,953,061,328

30,720,752.07

710,407,215,542

30,675,820.10

698,322,152,235

Gia van hang ban
- Gia v6n thanh pham dii cung dp
CQng:

Narn trurrc

612,621,990,247

587,246,470,941

612,621,990,247

587,246,470,941

Doanh thu hoat dQng Utiehinh
Niim nay

- Liii tien giri, ti€n cho yay

6,578,689

- Chi~t khfiu mua hang
- Lai chenh lech

Nam trurrc

18,055,496
233,772,183

tY gia

CQng:

5

usn

- Giam gia hang ban

Nam na~

4

702,275,213,563

Cac khoan glam trir doanh thu

DOANH THU THUAN

:l

,

+ Cong ty TNHH MTV Con Duong Xanh Quang J'\
+ Cong Ty TNHH MTV Blue exchange

2

Niim trU'4YC

4,521,681,583

3,960,626,961

4,528,260,272

4,212,454,640

Chi phi tai ehinh
- Lai ti€n yay
- Hoan nhap giam gia chUng kh6an kinh doanh

Nlim nay

Niim trtr6'c

4,107,373,972

4,262,410,688

(10 1,064,000)

- DlJ phong giam gia chung kh6an kinh doanh
- L6 chenh I~ch tY gia do danh gia I~i cac khoan ml,lC
ti€n t~ c6 g6c ngo~i t~
- L6 chenh I~ch tY gia
CQng:

TMBCTC HQ'PNHATQ.1l/2017

252,666,000
958,965,259

113,792,926

2,197,674,182

1,911,360,606

7,162,949,413

6,540,230,220

Trang II

;

-

,.!

.;;


CONG TY CP SX-TM MAY SAl GON
S6 252 Nguy€n VAn LIlQ'llg, Phllirng 17, Qu,n

6

Go

vip

,TP.HCM

Thu nh~p khac
Ni'im nay
- Thu thanh

7

ly, nhuong

ban TSCf)

Ni'im trucYc

- Thu nhap khac

12,894,551,001
1,471,368,305

54,190,849
2,218,757,554

C(lng:

14,365,919,306

2,272,948,403

Chi phi ban bang va chi phi quan Iy doanh nghi~p
Nam nay

Ni'im truce

12,355,881,307

13,352,924,257

2,010,559,003

3,226,727,903

3,482,502,018

4,722,368,465

-Chi phi dich V\I mua ngoai

7,156,021,339

7,018,192,505

-Chi phi bang ti~n khac

4,225,558,845

4,829,244,918

29,230,522,512

33,149,458,048

a) Cac khoan chi phi quan

Iy doanh nghiep phat sinh trong ky

-Chi phi

nhan vien quan

-Chi phi

d6 dung

ly

van phong

-Chi phi khAu hao

tai san c6 dinh

CQng:

b) Cac khoan chi phi ban hang phat sinh trong ky

·/1

~

..»

C

-Chi phi mua nguyen v~t lieu
-Chi phi dich

Vl,I

mua ngoai

-Chi phi khac
CQng:
c) Cac khoan ghi giam chi phi ban hang

8

lieu, v~t li~u

mua ngoai

- Chi phi bang ti~n khac
CQng:

9

19,100,440,732

197,317,751

107,375,070

Niim nay

- Chi phi khAu hao TSCD
Vl,I

24,835,789,805

20,182,901,252

va chi phi quan Iy doanh nghiep

- Chi phi nhan cong

- Chi phi dich

975,085,450

25,844,400,660

Chi phi san xu~t kinh doanh theo y~u t8
- Chi phi nguyen

811,293,104

423,973,951,022

415,652,230,310

220,695,027,448

215,106,063,971

13,432,179,055

10,844,287,623

139,230,765,999

133,229,152,826

7,556,617,960

13,835,374,276

804,888,541,484

Chi phi thu~ thu nh~p hi~n hanh

Namtruce

788,667,109,006

Niim nay

Niim trurrc

a. TAng 101nhuan k~ toan trucYcthu~

54,441,532,288

57,688,494,817

- Cdc khodn dliu ehinh tang

2,603,619,027

1,052,448,021

- Cac khoan dliu ehinh giam

118,343,325

10,778,566,829

56,926,807,990

47,962,376,~09

b. Lo1 nhuan chiu thu~ thu nhap doanh nghiep
c. Thu~ TNDN cua SXKD phai nOp tluh theo thu~ su§t
- Thu@TNDN ella hoat d9ng SXKD tinh thea thu@sufit 20%
- Thu@ TNDN clla ho~t d9ng SXKD tinh thea thu@ sufit 15%
clla HnMS
- Thu@TNDN t~i Cty TNHH May Sai Gon Xanh 20%

10 T6ng chi phi thu~ thu nh~p hi~n hanh

11 Chi phi thu~ TNDN hoan Il;li
VII. THONG TIN

12,112,229,754

7,795,039,686

10,140,814,981

7,171,139,307

471,588,559

623,900,379

1,499,826,214
12,112,229,754

7,795,039,686

(1,662,606,792)

102,055,856

B6 SUNG CHO cAc KHOAN MUC TRiNH BAy TRONG BAo cAo LUll CHUYEN TIEN TE
TMBCTC HQ'PNHA'rQ.II12017

Trang 12

~

CONG TY CP SX- TM MAY SAl GON

sa 252 Nguy~nVan LtrQ11g,Phtrimg 17, Qu,n
VIII. NHiJ'NG THONG TIN

Go vip ,IP.HCM

KHAc

1. ThOng cae ben lien guan
M6iquanM

Ben lien guan

Cong ty lien k8t
Cong ty co chi! sa hiru la c6 dong gop v6n

Cong ty CP Phu My
Cong ty TNHH MTV Con Duong Xanh Quang Nam

Cong ty co chu sa hiru la c6 dong gop v6n

Cong ty TNHH MTV Blue Exchange

Cong ty co chu sa htru la c6 dong gop v6n

Cong ty TNHH MTV Con Duong Xanh

Cong ty co chi! sa htru la c6 dong gop v6n

Cong ty TNHH May Mac Cay Dira

Cong ty co chi! sa hiru la c6 dong gop v6n

Cong ty TNHH Tni Tan

Cong ty co c6 dong gop v6n la thanh vien HDQT
Cong ty TNHH May Nguon Luc
Tai ngay k8t thuc nam tai chinh, cong no voi cac ben lien quan khac nhu sau:

s6 cu6i kY

s6 diu nam

+ Phai Thu Khach Hang:
22,526,707,110

47,070,467,766

6,892,524,958

24,078,110,358

10,529,517,914

15,529,517,914

Cong ty CP Phu My

3,841,000,000

3,841,000,000

Cong ty TNHH MTV Con Duong Xanh Quang Nam

1,246,584,250

1,246,584,250

Cong ty TNHH MTV Blue Exchange
Cong ty TNHH MTV Con Duong Xanh Quang Nam
Cong ty TNHH May Mac Cay Dira
Cong ty TNHH May Nguon Luc
+ Phai tra nglfOi ban

Cong ty TNHH MTV Con Dtrong Xanh
79,226,400

79,226,400

195,239,000

195,239,000

Cong ty TNHH Tra Tan
Cong ty TNHH May Mac Cay Dira

2. Thong tin bo pMn

2.1 BQph~n theo linh VIlC kinh doanh
_ np doan chi! y8u hoat dong trong linh VI,lC san xulit va kinh doanh san pham trong nganh may m~c va chi! y8u la xulit khAu(han 90%).
Cong ty khong ti8n hanh I~p bao cao tai chinh bo ph~n theo linh VI,lC kinh doanh theo huang d§n ci!a chuk ml,lck8 toan Vi~t Nam s6 28
"Bao cao bo ph~n".
2.2 BQph~n theo khu vllc dia Iy
_ np doan hi~n nay chi! y8u ho<;ttdong t<;tiVi~t Nam, dan vi kinh doanh ngoai Vi~t Nam (Cong ty con ci!a Cong ty TNHH May Sai Gon
Xanh dugc thanh I~pt<;tiHoa Ky) co tai san, doanh thu va k8t qua ho<;ttdong kinh doanh chi8m khong trQngy8u trong t6ng tai san, doanh thu
va k8t qua ho<;ttdong kinh doanh cua t~p doan. Do do, Ban T6ng Giiim d6c quy8t dinh khong trlnh bay bao cao bo ph~ theo khu VI,lC dia Iy
theo huang d§n ci!a chuk ml,lck8 toan Vi~t Nam s6 28 "Bao cao bOph~".
3. Giai trinh IVinhuan sau thu~ TNDN tai Bao clio k~t gua hoat dong kinh doanh giii"abao cao guy cua ky cong b6 so vOi bao cao
guy cilDgky nam trlfo·c co bi~n dong tir 10% tro- len
-Lqi nhu~n sau thu8 TNDN Quy 1112016:

39,967,240,765

-Lqi nhu~ sau thu8 TNDN Quy IU2017:

31,045,034,328

=> Chenh I~ch so v&inam tm&c

(8,922,206.437)

d6ng wang (mg I)' I~ giam

22,32%

_Lai nhuan sau thu6 TNDN Ouy IU2017 giam so v&iOuy lI12016 chi! y6u:
+ Doanh thu thuk guy IU2017 so v&iquy IU2016 giam 11.599.424.133 d6ng, I)' I~giam 2,84% ;
+ Chi phi san xulit bao g6m gia v6n, chi phi ban hang, chi phi guan Iy doanh nghi~p tang 5.253.803.014 d6ng, I)' I~giam 1,44 %

=> Lqi nhu~n ho<;ttdong san xulit kinh doanh giam 6.345.621.119 d6ng, I)' I~ giam 14,27 %
+Lqi nhu~ ho<;ttdong tai chinh giam 2.054.625.805 d6ng;
=> Tlr nhOngy8u t6 tren lam cho Igi nhu~n sau thu8 guy II/2017 giam so v&iguy IU2016 : tuang (tng 8.922.206.437 d6ng,1)' I~giam 22,32
%.

TMBCTC HQ'P NHAT Q.1I12017

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CONG TY CP SX- TM MAY sAl GON

sA 252 Nguy~nVan LITQ11g,
PhlT011g17, Qu,n

Go vip ,TP.HCM

Lqi nhuan thu§n tir hoat dOng kinh doanh tren bao cao tili chinh hqD nhit chi tiit nhlT sau:

Nam nay

Doanh thu thuan vS ban
hang va cung d.p dich vu
- Gia van hang ban
Lei nhuan gQPvS ban hang
va cung Clipdich vu
Doanh thu heat dQngtai
chinh
- Chi phi tai chinh
- Chi phi ban hang

Chi phi quan 1)'doanh
nghiep
L(fi nhupn thui'in tir hO(lt
dpng kink doanh

CODgtyTNHH
Siti Gon Tuong
Long

Loal trir giao djch
nQibQ

CQng

116,646,171,607

(125,359,974,319)

710,407,215,542

58,325,788,312

88,367,210,675

(123,079,927,680)

612,621,990,247

58,935,920,762

12,850,390,240

28,278,960,932

(2,280,046,639)

97,785,225,295

4,474,316,090

49,680,885

4,246,014

17,283

(2,166,969,766)
10,405,013,540

65,567,732
1,008,610,855

937,878,147

20,934

14,430,776,265

21,332,427,077

5,561,260,080

3,095,426,946

May Tan My

CongtyTNHH
Sili GODXanh

647,944,839,702

71,176,178,552

589,008,918,940

Cong ty CP SXTM May Slii Gon

33,839,766,001

Cong tyTNHH

6,264,632,458

Ki

9,819,125,588

386,451,062

4,528,260,272

8,326,452,366

7,162,949,413
25,844,400,660

(1,145,042,653)

29,230,522,512
40,075,612,982

toan trlT(rng

'.

~

TMBCTC HQ'PNHAT Q.IInOI7

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