Báo cáo tài chính 6 tháng 2017

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cho IcV tt5 toan tu 01/01/2017 d)n30l06l2Ot'7
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Thi trAn Trudng Son, HuyQn An Ldo, Tp. Hdi Phdng

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eAo cAo cUe seN crAvr o6c
nAo cAo soAr >or ruONc

rw rAr cHiNH clUa mBN Bo

eAo cAo rer cnimi oA ouqc soAr
Bdng cdn OOi t6 toan

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B6o c6o luu chuydn ti6n

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08-09
10-31


cdNG TY co pnAN HABECo sAr puoNc
Thi trdrr Trudng Son, Huy€n An L6o, Tp. Hdi Phdng

nAo cAo ctrn BAN GrAM Doc
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Ban Gi6m d6c COng ty CO pfran Habeco Hdi Phdng (sau ddy ggi tat ld "C6rrg fy") trinh bdy B6o c6o cia
miRh va Biio c6o fdi chinh Cta COng ly cho k' kd to6n tt 0110112017 dCn30l06l2AI7.

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Kh6i qudt
C6ng ty C6 phAn Habeco

- Hdi Phdng clugc,thdnh l4p theo GiAy chung nh4n dang ky kinh doanh s6
0203003491 ngiry 24 .thdng 09 ndm 2007, Gi6,y chring nhfn thay d6i lAn I ngdy 26 thing 04 ndm 2Ql3
do So I(6 hoach vd DAu tu Thdnh pnO Uai phdng cAp.-

ch
m
d6

Hoat.dQng
at,vephachl5 c6c lo4i ruqu manh; sdn xu6t ruou vang; sin
xudt bia vd
u6ng khong c6n, nudc kho6ng; b6n budn dd uong c6 c6n;
b6n bu6n
vft ig, nguy€n liQu ngdnh bia, ruqu, nudc gidi t naU ban
buOn cric vat tu, phg tung, c6ng cp, m6y m6c thi6t bi kh6c phuc vu ngdnh bia, ruou, nu6c gidi khdt;
kh6ch san; nhd hdng, qu6n 5n, hdng 6n u6ng.

Tru

so"

chfnh cria Cdng ty tAi Thitr6n Trucrng Son, Huy6n An Ldo, Thdnh pnO Uai Phdng.

C6c sr1'l
Kh6ng c6 sr,r kiQn trong ytiu ndo xdy ra sau ngdy lQp B6o c6o tdi chinh ddi h6i du'oc di0u chinh hay c6ng
bO trOn 86o cdo tdi chinh.

Hdi tlbng Qu6n tri, Ban Gi6m tl6c vd Ban kiOm so6t
C6c thdnh vi6n crira HQi d6ng Qudn

Ong TrAn Vdn

Trung

trj trong k) vd

Thanh vi€n

Ong LO Xudn Anh

Thdnh viOn

Dung

Bd Ta Thu Thty
C6c thdnh viOn

ngdy ldp b6o cilo ndy nhu'sau:

Chri tich

Ong D5 chdu Tu6n
Bd Cao Thi Thanh

dOn

Thd.nh vi€n

D€n 1810412017

Thanh vi€n

cta Ban Gi6m d6c trong k! vd dtin ngdy lflp b6o c6o ndy nhu sau:

6ng nA ChAr Trr6n
6ng L€ Xudn Anlr

Gi6m rj6c
Ph6 Gi6m d5c

C6c thdnh vi0rr Ban Kitirn so6t trong
Ba BDi Thi Huy€n

kj'vd

d6n ngdy lQp b6o c6o ndy

niu

sau:

Tn 18/04/2017

Ong TrAn Minh

Truong ban
Truong ban

Ong TrAn Minh

Thdnh vi0n

Tn 18t04/201'7

Thanh viOn

D€n 1810412017

TuAn
Tu6n
Bd Nguy6n Thj V6n Anh
Bd TrAn Duong Ann

fuyt5t

Thdnh vi6n

D€n 18104120r1


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cONc rY co pUAw HABECo uAr pHoNc
Thi tr6n Tru'dng Son, HuyQn An LEo, Tp. Hni Phdng

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BAo cAo cuA BAN GrAM Doc (ririp theo)

t

Kiern todn vi6n

C6ng fy TNI{H Dich v,u Tu v6n Tdi chfnh K6 to6n vd Kitim todn Nam Viet (AASCN) dd thuc hiQn sodt
x6t Brio c6o tdi chfnh cho COng ty.

Cdng bii tr:ich nhiQm cta Ban Gidm tt6c

Oi5i vO'i

b6o c6o tdi chinh

Ban Gi6n d6c C6ng ty chiu tr6ch nhi6m vO viQc l4p 86o crio tdi chinJr phdn 6nh trung thuc, hgp lf tinh
hinh hoat dQng, k6t qud hopt d6ng kinh doanh vdJinh hinh luu chuyOn tiOn tQ cria -COng ty tiong k!.
Trong quii trinh lAp B6o c6o tdi chfnh, Ban Gi6m d5c C6ng ty carn k6t da tuan thri cric yeu idu sau:

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.

Dua ra cdc dhnh gi6 vd du do6n hqp

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LOP vd

'

Lap cdc b6o c6o tdi chinh dpa trdn co sd hoat d6ng kinh doanh liOn tgc, trir trucrng hop kh6ng th6
cho rf,ng C6ng ty s€ tiOp tuc hoat dQng kinh doanh.

Ltra chon c6c chinh s6ch kt5 to6n thich hop vd 6p dpng c6c chinh s6ch ndy mQt c6ch nh6t qu6n;

lf

vd thdn trong;

trinh bdy c6c b6o c6o tdi chinh tr0n co sd tudn thir c6c chuAn mqc kt5 to6n, cnO
ciic quy dinh c6 li€n quan hiOn hdnh;

AO kt5

to6n vd

Ban Girim d6c Cdng ty ddm bAo ring c6c s6 kti todn dugc luu gi['dC phdn 6nh tinh hinh tdi chinh c0a
C6rig ty, vdi mric dQ trung thgc, hqp ly tqibAt crl thyi ditim ndo vd dim bdo ring B6o c6o tdi chinh tu6n
thri c6c quy dlnh hi6n hdnh cria Nhd nudc. D6ng thoi c6 tr6ch nhiOm trong viOc bAo ddm an todn tdi san
c[ra Cdng ty vd thuc hi6n ciic bi6n phrlp thich hqp d0 ngan chin, ph6t hi€n c6c hdnh vi gian ldn vd c6c vi
pharn kh6c.

ring 86o c6o tdi
6nh
di€m ngdy 30 th6ng 06
qua
k€ to6n fu 0110112017
l, p
doanli nghiCp Vi€t Nam vd tudn thri c6c quy dinh hiQn hdnh c6 li€n quan.
m k6t

=/ cdpnA
\uuEco nlrryi

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LJIAITI OOC

Hdi Phdng, Ngdy 26 th6ng07 ndrn2017

tinh hinh tdi
vdtinh hinh

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cOt'tc

ry rNHH DlcH vU TU vAru rnr cnirun xE roArv vn xtdu roAru nRu vrer

NAM VIET AUDIflNG AND ACCOUNTTNG F|NANCIAL CONSULTTNG SERVTCES CO., LT D. (AASCN)
29 Hodng Sa, P. Da Kao, Quf n t, TP. Hd Chi Minh, Tel: (84-8) 39103908; 39104881 - Fax: (84-8) 39104880

AASCN sii:260lBCSx/rc

BAo cAo soAr xET
THONG TIN TAI CHINH GITTA NINN Eo

Kfnh

siii:

C6c c6 tt6ng, HQi tldng Quiin tri vh Ban Gi6m tt6c
Cdng ty C6 phAn Habeco Hii Phong

o
3
I

Habeco Hdi Phdng,
t5 toan tai ngdy
kj, kt5 to6n ru ngAy

dOl t

h b6o c6o tdi chinh.

Trr{ch nhiQm cfia Ban Girim tt6c
Ban Gi6m d6c C6ng ty chiu trdch nhi6m.l6p vd trinh bdy trung thqc vd hqp ljz b6o c6o tdi chinh giira
ni6n d6 theo chu6n myc kti to6n, ctrti tlO k6 to6n doanh nghiOp Vi6t Nam vd c6c quy dinh phdp ly cOlien
quan d6n vi6c lap vd trinh bdy b6o c69 tdj chinh gita ni6n d6 vd chiu triich nhi6m ve n6m so6t n6i bQ
md Ban Gi6m d6c x6c tlinh ld cAn thi6t a6 aam bdo vi6c l6p vd trinh bdy b6o c6o rdi chinh gifra ni6n ct6
kh6ng c6 sai s6t trong y6u do gian ldn ho{c nhAm l6n.

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Tr6ch nhiQm cria Ki6m to6n vi6n

nhiQ

chring
v.u so6t x6t
Tr6ch
cua

dua ra k6t luan vC b6o crio tdi chinh gita niOn ttQ dqa tr6n k6t qud so6t x6t
hUc hi6n cdng vi6c so6t x6t theo ChuAn myc Vi0t Nam vO hqp d6ng dich
th6ng tin tdi chinh gita ni6n tl6 do ki6m to6n viOn clQc l6p cua don v-i thr.r'c

hi€n.
C6ng vi6c so6t x6t th6ng tin tdi chinh gita ni€n dQ bao g6m viQc thUc hiqn c6c cu6c phong v6n, chu y6u
ld ph6ng v6n nhtng ngudi chiu tr6ch nhi6m v€ c6c v6n tt6 tdi chinh ke to6n, vd thyc triQn ttru tuc pilan
tich vd c6c thir tqc so6t x6t kh6c. M
v6 co ban c6 pham vi hgp hon m6t cu6c kiiSm to6n
duoc thuc hi6n theo cdc chuAn muc
Nam vri do.vfly kh6ug cho ph6p chfng t6i dat durgc
su dtim bdo"ring chfng t6i s€ nhin
hcdcv,snde iiqng yeu c6 th€ Auqc pfrAt hign t.ong
m6t cu6c ki6m to6n. Theo d6, chung t6i kh6ng duarajr kitin ki6m to6n

ft5t tuin cfra Ki6m to6n vi6n
Cdn cu trdn k6t qud sodt x6t cua chring t6i, chring tdi khdng thAy c6 vdn dd gi khit5n chring t6i cho rdng
b6o c6o tdi chinh gifta ni€n ilO tlinh kdm kh6ng phan 6nh trung thgc
h trong
hinh tdi chinh cira clom vf t4i ngdy 30106/2017, vd ki5t qu6 h
chuyCn
1Qu, fin!
ti€n tQ cira don vi cho kj, k6 to6n ti 0110112017 d€n 3010612017, phi
cn6 AO
kt5 to6n doanh nghiQp ViQt Nam vd c6c quy dinh phSp lf c6 li6n quan dt5n vi6c ldp vd trinh bdy b6o c6o

tdi chinh eita ni6n d6.

C6ng ty TNHH Dich vU Tu vAn

Tii

chfnh

n Nam Viet (AASCN)

YrOrS

T&{CH]\HH

DICEIU

TIJ VAX

rucrfmdm,ir
vlrouruLrv
CNDKHN Ki6m to6n: 0541-2013-152-l
Thdnh ph6 H6 Chi Minh, ngity 28 th6ng07

ndm20tt.


I

I

cONG TY cO PHAN HABEco sAl puoNc
Thitr6rr Tru'd'ng Sor, Huydn An Lf,o, Tp. Hdiphdng

eAo cAo rAr cHiNrl
Cho kj' k{i torin tn'01/01/2017 d}n30/0612017

BANG cAN DoI KE ToAN

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Tgi ngdy 30 thring 06 ndm 2017
Don vi tinh:

t

0llgr/2tr11

A. TAr

I

t
I

t

r00

107,7 47.956.593

111.601.154.0 70

110

38.661.369.603

53.719.251.681

111

2. Cac khoAn tuong duong ti€n

n2

3.005.314.739
3s.6s6.0s4.864

51.113.171.291

II. DAu tu'tdi chinh ng6n hgn

120

III.

ngfn han
cia kh6ch hdng

130

50.898.791.854

41.027.403.020

131

50.27r.617.3t7

2. Trd trudc cho ngudi b6n ngan h4n
3. Circ khodn phdi thu ng6n han kh6c

t32

263.741.899
363.432.638

40.20r.798.296
722.552.000

l.

I

H4N

SAN XCAN

I. Tidn vh cric khodn tu'o'ng tlu,ong ti6n
l. I len

I

I

WD

Cdc l
Phai thu ngin han

136

IV. Hdng t6n kho
l. Hdng t6n kho

r4l

2. Du phdng gi6m gi6 hdng t6n kho

149

V. TAi s6n ngfn han khdc
L Chi phi trd trudc ngdn han
2. Thu0 vd c6c khodn kh6c phdi thu Nhd

150

t40

17.204.103.529

17.204.103.s29

2.606.080.3 90

103.052.724
16.854.499.369
16.854.499.369

983.691.607
983.691.607

151

152

nu'dc

B. TAI SAN DAI HA.N

200

I. C:ic l
2r0

II. Tdi sin cii tlinh
l. Tdi sdn c6 dinh hiru hinh

220

- Nguy0n gi6
- Gi6 tri hao mdn

III.

B6t dQng sdn

lu!

289.87r.923.288

305.834.254.418

282.557.883,t12
282.551.883.112

29s.719.266.830

221

222

453.252.656.538

223

kC

tliu tu

240

IV. DAu tu'tii chfnh ddi han

250

dii han khdc
Chi phi trd tru'dc ddi han

260
261

V. Tdi s6n

TONG CoNG

rAl

0

.694 .173 .426)

zJv

ry. Tdi sdn d6'dang ddi h4n

1.

(17

295.719.266.830
452.930.126.538
( 1s7.210.8s9.708)

SAn

7.314.040.r76

7.314.040.n6

I 14.987.588
10.114.987.s88

397.619.879.881

4t7.435.408.488

10.


I
cOxc

ry

cO pnAN HABECo nAl pHoNc

Thi trdn Truong Son, Huygn An Ldo, Tp. Hni phdng

I

k!

nAxc cAN o6t rn roAN

t

kti to6n

fi

sAo cAo rAr cHf Nrl
01/oU2ol7 dtin 30/0612,0t7

(tirip rheo)

T4i ngdy 30 th6ng 06 ndm2017

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Donvi tinh:
NGUON V6N

t

Cho

I

n. No PHAr rRA

MA

Thuy6t

so

minh

300

WD

30t06t20r7

0lt0r/20l7

294.93t.1t4.4r3

309.440.263.762

r89.949.682.r19
42.260.721228

I

I

I. Ng'ng5n h4n

310

4. Chi phf phdi tri ngan h4n
5. Doanh thu chua thWc hiQn ngfn h4n
6. Phai trdngdnhan khiic
7 . Yay vd no thu€ tdi chfnh ngin hpn

315
318

319
320

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195.249.500.924
47.424.638.635
29.128.212.8s3
583,s06.86s
833.861.468
250.359.275
1.960.321.r6s
1 1s.068.600.663

II. No'ddi han
L Vay vd ng thud tdi chinh ddi h4n

330
338

v.12

99.681.613.489
99.681.613.489

B. VON CHU SOHITU

400

I

I. V6n chri s6'hfi'u
l. VOn g6p cta chri sd hflu

410
41la

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- CO pfiieu phO ttrOng c6 quy6n bitlu quytit
- C6 phi6u uu d5i
2. Loi nhuan sau thuii chua phdn phr5i
- LNST chu'a ph6n ph6i l0y te Oen cu6i tc1'

I

I

t

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1.

Phii.trd ngudi b6n ng6n han

311

2. Thu€ vit cdc khodn phii nQp Nhd nudc
3. Phai trdngudi Iao dQng

313

v.7
v.8

314

4ll

v,9
v.10
v.11

v13

2t.6s7 .ssQ.849
1.741.125.565
1.069.025.860
1.093.327

S23

122.127.930.154

l19.490.581.s83
I 19.490.s81.583

102.688.765.468

t07.995.r44.',726

r02.688.765.468

107.995.r44.726

160.000.000.000
160.000.000.000

160.000.000.000
160.000.000.000

4l lb

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(s7 .31r.234.s32)

(s2.004.gss.27 4)

42Ia

(s2.004.8ss.274)

(44.s68.0er.783)

- LNST chu'a phAn phOi tcy nay

42lb

(s.306.379.2s8)

II. Ngudn kinh phi vi qui khdc

430

trtrd'c

t

roNG CoNG NGUoN V6N

440

397.619.879.881

(7

.436.763.491)

4t7.435.408.488

I
Ngu'b'i

l{p bitiu

Phqm Thi Thu HA
Hdi Phdng, ngiry 26 th6ng 07 n1tm 2017 .

KO to6n tru'd'ng

Nguy6n Thi Huo'ng Giang

o6 cnau tudn


I
coNc rY co puAN HABEco HAr pnoNc

I

sAo cAo rAr cuf Nrr

Thi tr6n Truong Son, HuyQn An L6o, Tp. Hdi Phdng

cho kj' k6 toan ti'

Tn U rcl

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Donvi tinh: VND

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dich vg

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3. Doanh thu thuin bdn hdng vh cung

02

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dcn 301061201'7

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0 I /0 I /20 I

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c6p dich vr;
Gi6 vdn hing bdn

ll

5. Lg'i nhuQn gQp v6 bfn hing vd cung
cAp dich vy
6. Doanh thu hoat d6ng tdi chinh
7. Clii phi tdi chfnh
Trong d6: Chi phi ldi vay

8. Chi phi brin hdng
9. Chi phf qudn lf doanh
10. Lo'i nhudn thuAn

r0

til

nghiQp

ho4t tIQng kinh

vr.2

20

Tt 0lt0u20l7

Tt

dln

3010612017

d6n 30106120 16

101.801.956.218

77.38r.457.2 59

r01.801.956.218

77.381.457.239

96.691.848.338

75.906.62r.276
r.474.836.043

5.r10.107.880

01/01/20 t6

2l

VI.3

972.941.890

22

VI.4

6.r51,885.187

23
ZJ

6.I51.885. r 87

8.s60.642
6.007.479.269
6.007.479.269

VI.5

2.27 |.394.500

2.367.566589

26
30

VI.5

3.641.107.920
(s.981.337.837)

(10.434.s82.93 1)

a1
JI

VI.6
VI.6

689.211.412
14.252.833

649.1ls.837
316.s67572

3.542.933.758

doanh
I L Thu nhflp kh6c
12. Chi phi kh6c
13. Lg'i nhuin l14. T6ng lo'i nhuf n kti todn tru6'c thu6
1 5. Chi phi thu6 thu nhQp doanl nghiQp
hi€n hdnh
16. Chi phi thui5 thu nh4p doanh nghi0p
hodn l4i
I7. Lo'i nhudn sau thuii thu nh6p doanh
nghiQp
18. Lai co bdn tr€n cd phii5u
19. LAi suy gi6m tr€n c6 phitiu

32

40
s0
51

674.9s8.s79
(s.306.379,2s8)

332.548.265
(r 0.102.034.666)

VI.8
re

52

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60

(s.306,379.2s8)

(10.102.034.666)

(332)
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(63 1)
(63 1)

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Pham Thi Thu

Hd

Hdi Plrdng, ngiry 26 th6ng07 ndn2017

Nguy6n Thi Huo'ng Giang

o6 cnau tu6n

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cONc rY co pHAN HABECo sAr puoNc

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Tn' 0 1/01/20 17 d€t't 3010612017

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til 0 li0ll201 7 d€n 3010612017

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Cho kj' k€ to6rr

Donvi tinh: IrND

Ti

0t/0u2017

Tn'01/01/20 16

diin30/0612017

d,6n 30106t2016

I. Lu'u chuydn tidn tir hogt tlQng kinh
doanh

l.

L?inhuQn trudc thud

(5,306.379.2s8)

(10.102.034,666)

13,483.913,718

13.28s.116.r 95

(972.941.890)
6.151 .88s.I 87

(8.s60.6+2)
6,001.479.269

13.356.477.7s7

9.182.000.1s6

T[ng, gitm cdc khoAn phdi thu
Tdng, gidrn hdng t6n kho
Tlng, gihm c6rc khodn phAi trd (kh6ng

k0 ldi vay phAi trd, thu6 thu nhdp doanh
nghiOp phni nQp)
Tdng, gidm chi phitrdtru6c
T{rg, gidm chring khoiin kinh doanh

(9.871.388.834)

(24.00t.338.327)

Ti6n.ldi vay ddtrit
thu nhflp doanh nghiQp dd nQp
Ti0n thu kh6c tir hoat cl6ng kinh doanh
Ti€n chi kh6c cho hoat cl6ng kinh

(6.38'7.049.s79)

2. Di€u chfnlt clro cric khodn
- Ift6u hao TSCD vdBDSDT

-

Cdc khoAn dy phdng

Ldi,l6 chdnh lQch fj gi6 h6i clo6i do
dfnh gi6 l1i c6c khodn mgc tiOn tO c6

gdc ngoai

-

tQ

LAi,l5 ti.r'hoat d6ng

dAu

tu

Chi phf ldivay
Cdc khodn di6u chinh khric

3. Lqi nlruQn tir hoqt itQng kinh doanh

-

trwdc lhay

itii

vAn fuu itQng

(34e.604.160)

(4.466.ss6.279)

12.594.313.228

39.12r,2s6.s82

1.817.25s,805

(1.510.142.2s'7)
(6.03 1.91 r,792)

Th.uC

m

_

N

doanh

Luu chuyin tiin thuin tb hogt itilng kinh

ruAN

11,160.004.2r7

12.292.708.083

b

doanlt

II. Lu'u chuy6n tidnli'ho4t

l.

iIQng tIAu

tu

Ti€n chi d6 mua sf,m, xdy dgng TSCD
vd.c6c tAi sirr ddi han kh6c

(322.s30.000)

(,2.7 49 .364

.022)

2. li8n thu tri thanl l!, ulucrrrg UArr TSCD
vit cftc tdi sdn ddi han khdc

3, Ti0n chi cho vay, mua c6c c6ng cu ng
cta don vi.kh6c
4. Ti€n thu h6i cho vay, b6n l4i cdc c6ng
cp.ng cria dcm vi khric
5, TiOn chi ddu tu g6p vdn vdo dcrn vi
kh6c

,
-.:
6.
I'ien

.,

, :.,

,

!.

thu lr6i g6p vdn vdo dcm vi kh6c
7. Ti€n thu lZi cho vay, cO tric vd loi
nhudn du'o-c chia

972.94r.890

8.s60.642

Lra

6s0.411.890

(2.740.803.380)

chuydn

tiin thudn hoqt dQng itiu ttt


I

ry c0 psAN HABECo sAr puONc
Thi trdn Trud'ng Scrn, Huyen An Ldo, Tp. Hdi Phdng
cONc

I

nAo cAo rAr cHi

BAo cAo LUU cHUyEN TrtN TE (ti6p theo)

I

Tn Urc1D0l7 d€n 30/0612017

Donvi ttnh: VND

I
t
I

Til 0l/01/2t) t6
d\n30l06120t6
IIL Lu'u chuy6n ti6n tr)'ho4t

rlQng tAi

chinh

l.

TiAn thu ttr ph6t hdnh c6 phit5u, nhfln
v6n g6p cta ch[: sd hiiu
Ti0n chi trA v6n g6p cho c6c chri so

2.

h0u, mua lai c6 phi6u cua doanh
ngbipp da phet henh

t

3.
Ti€n thu tir di vav
'
,
t
-.:
+.
l len rra ng goc vay
5, Ti6n trA no gdc thu€ tdi chinh
6. C6 tu'c, lqi nhuan dd trd cho chu so

t

hfiu
Lwu chuyhn tidn thudn
cltfnlr

t

Lu'u chuy6n ti6n

t

AnJr hu'ong cria thay tt6i
quy d6i
ool ngoai
ngoat tO
re

til hoqt

JJ

114.973.364.701

34

(r4r.84r.662.886)_

76.840.38s.789
('72,019.4s3.4r6)

(26.868.298.r8s)

4.820.932.3 73

(1s.0s7.882.078)

14.372.837.O76

53.719.251.681

1.822.269.s04

35

36

itQng tdi

40

thuin trong kj'

k)
tj'gi6 h6i dorii

Ti€n vd tu'o'ng tlu'ong.ti6n ttAu

Ti6n

t

nu

Cho kj' k6 to6n tir 0t/01/2017 d6n30l06l2Ql7

vi

tu'o'ns duons ti6n cutSi k

Ngu'd'i lf,p bi6u

38.661.369.603

K0 torin tru'6'ng

,P
Ph4m Thi Thu

Hi

Hdi Phdng, ngiry 26thhng07 ndm2017

I 6.19s.

#

Nguy6n Th! Hu'crng Giang

D6 Chf,u TuAn

r06.s80


cONG TY

co

PHAN HABECo nAr

psoNc

Thi trdn Truong Sorr, HuyQn An Ldo, Tp. Hdi Phdng

t
t

Cho lc)' k6 to6n tn'

j

sAx THUYET MrNH nAo cAo rAr cuixn
Tt

01/01/2017 d}n 3010612017

I

I'

fi$eDrErfrrogT DQNGerraDoANrTNGlr .rEr

t

1.

Hinh thri,c

s& hii,u vi5n

CPry

C6
ry
s6 0203003

I

ndm20l3

4p theo Gi6y chu:rg.nh4n ddng ky kinh doantr
ch{mg nhQn thay d6i lAn I ngdy 26 th6ng 04

d

Phdng cAp.

Tru sd chfnh cria Cdng ty tai Thi tr6n Trudng Son, HuyQn An Ldo, Thdnh pfrO Uai Phdng.

t
2.

I

Linh vuc kinh doanh
Linh 4r'c kinh doanh

t

3.

crJra

C6ng ty ld sdn xuAt, kinh doanh

NgAnh ngne kintr doanh
Hoat d6ng chinh cria C6ng ty ld chmg tinh cAt v.a pfra ch€ circ loai.ruqu m4nh; sin xuAt ru'qu
vang; sdn xu6t bia vd m4ch nha u men bia; sdn.xu6t dO u6ng kh6ng c6n, nudc kho6ng; b6n bu6n
dd u6ng c6 c6n; bfn budn dO u0ng kh6ng c6 c'n; b6n bu6n vdt tu, nguydn 1i6u ngdnh bia, ruo-u,
rludc gi6i kh6t; ban bu6n c6c vflt tu, phu tDng, cdng cp, m6y m6c thiCt bi khdc phgc vu ngdnh bia,
ruou, nudc gidi kh6t; kh6ch san; nhd hdng, qu6n dn, hdng dn u6ng.

t
.

l'
t

BAo CAo TAI cHi NH
I /20 1 7 d€n 30l06l2et

0 I /0

4.

Chu k) s6n xu6t kinh doanh thdng thu'dn g t 12 tltilng

5.

Ciu trric doanh nghiQp

t'

C6ng ty kh6ng c6 khodn dAu tu vdo c6ng ty con, 96ng ty liOn.doanh li€n kt5t vd cfing kh6ng c6 don
vi truc thu6c h4ch toan php thuQc t4i thdi di€ n kiit thric kj,kti to6n aC tap bao c6o tdi chinh.

r

rr. Kt KE TOAN, DON VI TrDN ',l'[ S0'UgtA 'l'noNc Kn TOAN
1. K) k6 torin
I(i'

2.

k6 to6n ndm cta C6ng ty U6t eAu

Do'n

vi ti0n

Don v! ti€n

ngdy 0l/01

vi

tiSt tnnc vdo ngdy 31112

sri'dqng trong kii todn

tO
tO

tt

su dpng trong ghi ch6p kti to6n ld d6ng ViQt Nam (VND)

r0

hing ndm.


PHAN HABEco nAr pnoNc
Thi tr6n Trudng Son, Huy€n An Ldo, Tp. Hdi Phdng

cONG TY

co

BAN THUvET MrNH

cho ki' kti to6n

tt

BAo cAo rAr

csirvn

0110U2017 ddn30l06l2Qt7

sAo cAo rAr cHfNH (tirip rheo)

t

t

rrr.

CHUAN Mr/. c

1.

Ch6 dO k6 to6n 6p dgng

vA cHE DQ rE TOAN Ar nqNC

C6rrg ty 6p dpng Ch6 d9 K6 to6n doanh nghiep theo Th6ng tv 2O)12O|41TT-BTC ngity 22ll2l2Ql4
vd Th6ng tu 53l20l6lTT-BTC ngity 2110312016 v€ viQc st'a d6i bO sung Thdng tu' sO

200120141TT-BTC do BO tdi chinh ban hdnh.

t

2.

Tuy6n b5 vd viQc tu6n thfr Chu6n mr;c k6 todn vA Ch6 dO t
t

Cdng ty t16 6p dung c6c ChuAn mpc k6 to6n Vi6t Nam vd c6c v[n bdn huong dAn ChuAn muc do
NhA nudc dd ban hdnh. C6c b6o c6o tdi chfnh clugc l4p vd trinh bdy theo dirng mgi quy dinh cria

tirng chuAn muc, thdng fu hucrng d6n thgc hiQn chudn'mgc vd Chif dq ktl toan-hig" frbtifr dang 6p
dung.

t
t

rv.

cAc cnixH sAcH rE roAN Ap nuNc

1.

C:ic lo4i

tf

gi6 h6i dodi 6p dgng trong k6 todn

Cric nghiQp vp ph6t sinh bing c6c don v! ti6n tQ kh6c vdi ti€n tQ sir dpng trong k6 to6n du'gc hqch
to6n theo ty gi6 giao dich thuc tO ph6t sinh, tr€n co sd sau:

- C6c khoin no phAi thu ph6t sinh bdng ngo4i tQ duoc hach to6n theo ty gi6 rnua c0a ngdn hA-ng
thuong m4i noi chi dinh kh6ch hdng thanh to6n

- C6c khoAn ng phdi trd ph6t sinh bing ngo4i tQ dugc hach toiin theo ty gi6bdn cria ngdn

hd-ng

thuong mai noi thudng xuy6n c6 giao dich;
- Giao dich g6p vt5n ho{c nhpn v6n g6p bing ngo4i tQ dugc hach to6n theo tj' gi6 mua ngoai tQ cua

ngdnhdngnoidoanhnghiQpmdtdikhoindtinh4nv6ncrianhddAutu;
- Giao dlch mua sdm tdi sdn hoflc c6c khoin chi phi dugc thanh to6n ngay bing ngo4i tO (kh6ng
qua c6c tdi khodn phdi trd) duoc hach to6n theo ty gi6 mua cria ngdn hdng thuong mai noi doanh
nghiOp thqc hiQn thanh to6n.

Taj thdi (ti0n, phdi thu vd tdi sdn ti€n te khric) vd c6n5 ng (vay, phdi trd vd c6ng nq khac) duo-c quy dOi
thgo f gi6 mua vd b6r, cta ngdn hdng thuong m4i nd C6ng ty c6 tdi khodn tqi thdi ditim cLrrii t1,
k€ torin. TAt cd c6c khodn ch€nh lqch tl gi6 thUc tr5 phdt sinlr trong nf,m vd ch6nh l€ch dhnh giA lai
cu5i nerr duoc k6t chuy6n vdo b6o c6o kEt qud hoet dQng kinh doanh cria ndrn tAi chfnh.

Nguy6n tf c ghi nh{n cric khoin ti6n vd cdc kho6n tu,o'ng tlu'o'ng ti€n
!-1|

uac

'
K_noan

9?:
dot

,)
oau

,.:

t

l----ri

'.-rl tlen
rten Dao gom : tlen mat,

gu

,.1

A

ngan hang, tlen dang chuyen

l*

tr1 ng6n
\h9^r' g?"
Sglg :1a.1 l[ans.c6 kha nrng chuydn
nii€u rDi ro trong chuydn d6i thdnh ti6n kd ttr ngdy mua khoin

1l

'-o-t

11I

CONG

rNill}l

EW!

nilqt
KmM

{arftv

IP.

H


CONG TY co PHAN HABECo HAI PHoNG
Thi trdn Trudng Son, HuyQn An Ldo, Tp. Hdi Phdng

BAN THUvET

iulNn BAo cAo TAr cHiNH

Nguy0n tf c ghi

t
t

nhin

nAo cAo TAI CHINII
Clro

k!

kt5

to6n tir 0l/01/2017 d€r'r30l0612Al7

(ti6p theo)

cric hho6n ph6i thu thu'o'ng mqi vd ph6i thu l
Ces khoen phdi thu kh6ch hdng, khoan trd trudc eho nguoi biin, vd c6c khoan phdi thu khde
thdi di6m b6o c6o, n€u:

4i

- C6 thdi h4n thu hOi froac thanh toan dudi I ndm (ho{c trong mQt chu k}, sdn xudt kinh doanh)
du'gc phdn lo4i ld Tdi sdn ngan h4n.

- C6 thd'i han thu trOi tro{c thanh toan tr6n
phdn lopi ld Tdi sin ddi h4n.

I

ndm (ho[c trOn mQt chu k], sdn xu6t kinh doanh) du'o-c

tfc ghi nhfn hdng t6n kho

Nguy6n

giri.gdc.
c6
I

Hdng t6n klio dugc tfnh theo
g6c thi phdi tinh theo gi6 tri thuan
mua, chi phi ch6 bi0n vd c6c chi phf
dia di€rn vd tr4ng th6i hign tai.

th6 thuc. hi6n duoc th6p hon gi6
c hdngt6n kho bao g6m chi phf
sinh d€ c6 dugc hdng t6n kho d

Gi6 tri hdng t6n kho dugc x6c dinh theo phuong ph6p binh qudn gia quydn.
Hdng t6n kho dugc hach to6n theo phuong ph6p k0 khai thudng xuydn"
Dr,r

phdng gidm gi6 hdng tdn kho dugc l4p vdo thdi diOm cuOl lcy ld s6 chOnh lQch gifi'a gi6 gtic
tri thudn c6 thO thqc hi(n dugc ctra chring,

cta

hdng t6n kho lon hcrn gi6

Nguy6n

tfc ghi nh$n c6c kho6n tl6u tu

k6t
kt)
dt

I(rodrr dAu tu vdo c6ng ty con, c6ng ty li€n
thuAn duo. c chia tri c6ng ty con, cdng ty li6n

,,,A.
,,
:.',
\,',,
c6o I(6t qu6 ho4t clQng kinh doanh. C6c khodn
phAn thu h6i c6c khoAn dAu tu vd dugc ghi nhQn ld khoAn gidrn

g6c. Lqi nhudn
i nhdrr vdo 86o
dn) duoc coi ld

trir gi6

gi5c ddu tu.

C6c khodn ddu tu tai thoi diOm b6o c6o, n6u:
- C6 thdi han thu nOi noac d6o h4n kh6ng qu63 thtngkd tir ngdy mua khodn ddr.r tu d6 duoc coi ld
" tucmg tlucrng tidrn";
- C.6 thdi han thu h6i v6n dudi 1 nlm ho{c trong I chu kj,kinh doanh dugc phdn lo4i ld tdi s6n
ngdn han;

(li llriri lrr,rrr llrrrlrAi vdrr lrfrr 1 rrilrrr lrrrilr, lrrrl 1 r,lrrrlrJr Linlr rLrunlr rirr.rr'1rlrflrr Lrrri lir rrti virr rl,ll

han;

Du phdng giim
Idrodn dAu

gi6. clAu tu duoc lAp.vdo thdi di6m cu6i nAm ld s6 ch€nh lQch gifla gi6 glc cria c6c
tu dugc hach to6n tr0n sO kt5 to6n lon hon gi6 tri thi trudng cr)a chfing tai thdi di6n ldp

du phdng.

Nguy6n

ttcghi nhgn vd kh6u

hao tdi s6n c6 Ainn

Tdi slin cO Ainl hiiu hinh, tdi sdn cO Oinl vd hinh du'gc ghi nhdn theo gi6, g6c. Trong quii trinh sil
dpng,-tdi sdn cti dinh hfiu hinh, tdi sin c6 dinh v6 hinh dugc ghi nhan theo nguyen gi6, hao mdn
lu! kO vd giri tri cdn l?i.

t2


cOlc rY co pnAN HABECo sAt puoNc

t

nAo cAo rAt

Thi tr6n Truong Son, Huy€n An Ldo, Tp. Hdi Phdng
BAN THUvET

urNn nAo cAo rAr cniNu

cho lc!

kr5

to6n tn' 0 1/0 I /201

cuinu

7 d€n 3010612afi

(tii6p theo)

I
I(hAu hao duo. c trich theo phucrng ph6p rfu'cmg thing. Thoi gian kh6u hao
- Nhd cfa, vQt kii5n trric
- M6y m6c, thi6t bi
- Phuong tiOn vdn tdi
- DUng cu qudn

c u'dc tinh nhu sau:

25 ndn

li

1

du'o.

05

- 15 nam

03

07 narn
08 nam

-

Nguy6n tf c ghi nh$n vd phAn bd chi phf trA tru'ri'c
C6c chi phi ffa trudc chi li0nquan d6n chi phi sdn xuAt kinh doanh nim tdi chinh hiQn t4i duoc ghi
tri trudc ngan h4n vd dugc tinh vdo chi phf sdn xu6t kinh doanh trong ndm tdi

nhan ld chi phi
chinh

t

ViQc tfnh vd phdn b6 chi,phi tri trudc ddi han vdo chi phi sdn xuAt kinh doanh tung kj, h4ch todn
dugc cdn crl vdo tfnh ch6t, mri'c dQ tirng lo4i chi phf d0 chon phyong ph6p vd tiOu th6'c phdn bd
hqp ly. Chi phi trd trudc dugc phdn bO ddn vdo chi phi sdn xuAt kinh doanh theo phuong ph6p

t

ducrng thdng.

t
Nguy6n

tfc ghi nh{n ghi nhfln c6c khoin trd

thu'ong m4iv}r phdi

tri

t
Cdc kho6n phdi trd ngudi biin, phdi trd kh6c t4i thoi ditim b6o c6o, n6u:

9.

- C6 thdi han thanh to6n dudi
ng ngan han.

I

- C6 thdi h4n thanh to6n tr6n
no ddi han.

I ndm ho4c tr€n m6t

Nguy6n

ndm ho4c trong mdt chu lcj, sAn xuAt kinh doanh dugc phAn

loai ld

chu k}sAn xudt kinh doanh dugc phAn loai ld

tfc ghi nh{n chi phf phdi trd

C6c khodn

chi phi thUc t6 chua ph6t sinh nhrmg dugc trich trudc

vdo chi phi sdn xu6t, kinh doanh
sinh thuc tti khOng gay dQt bit5n cho chi phi san xu6t kinh
phD hqp gita doanh thu vd chi phi. I(hi c6c chi phi d6 phdt
, tctS toan ti6n hdnh ghi bO sung ho4c ghi gidm chi phi tucyng

d€
doanh tr0n c
sinh, ni5u c6
trong kj,

fng vdi phAn chOnh l€ch.

10.

Nguydn tf c ghi nhfln

vi

v6n hori c{c l
dr
li6n
gi6 tri cua .
Uhr phi

doanh trong lci khi phet sinh, tril chi phi
c sdn xu6t tdi sAn dd dang duoc tfnh vdo

kiQn quy dinh trong Chudn muc I(6 toiin

di vay

Vi€t Narn sO 16 "Chi phf di vay".
Chi phf di vay li6n quan trgc tii5p dt5n viQc ddu tu xAy
tinh vdo gi6 tri cria tdi sdn tl6 (dugc v6n ho6), bao g6m
chi6t ttrAu hodc phq tr6i khi ph6t hdnh trtti phi}u, c6rc
qu6 trinh ldm tht tpc vay.

IJ


cONG TY

co

PHAN HABECo

nAr puoNc

nAo cAo rAl cuirrrn

Thi tr6n Trudng Son, Huy0n An Ldo, Tp, Hdi Phdng

BAN

rHUyEr mnn sAo cAo rAr cHiNn

11.

Nguydn tf c ghi nhf n v6n chri s6' hii'u

cho kj,

kt5

to6n ttr 0l/01/201

7 d€n 30106t2Q17

(ti6p theo)

Vein diu tu cua chfr so h*u eftrge ghi nh?n theo sii viln thr;c g6p cua chu so hiru,

Loi nhu4n sau thuti chua ph6n pnOi
-dgngtasO lOi nhufu tu'c6c hoat d6ng cria doanh nghiOp sau khi trfi'
(-) cdc khoan di€u chinh do 6p
trOi tO ttray OOi ctrintr sdch ki5 todn vd OiCu cfrintr irOi tO sai s6t
trong yOu cua cfrc ndm trudc.

12.

Nguydn tf c vd phu'o'ng phdp ghi nh6n doanh thu
Doanh thu bdn hdng
Doanh thu b6n hdng dugc ghi nhQn khi d6ng thdi th6a mdn c6cdiOu kiQn sau:
- PhAn l6n nii ro vd loi ich gtn li0n vdi qJydn sd htu sdn phAm ho4c hdng h6a dd dugc chuytin
giao cho ngudi mua;
- 96ng ty khdng cdn nim git quyOn qudn lf hdng h6a nhu ngudi sd hlru hdng h6a hodc quy€n
ki€m so6t hang h6a;

- Doanh thu duo. c x6c dfnh fuong d6i chic chan;
- C6ng ty d5 thu dugc hoflc sE thu dugc lgi ich kinh t6 tu'giao dich b6n hdng;
- X6c dinh dugc chi phf li6n quan d6n giao dich bdn hdng

Doanh thu cung ctip dich va
Doanh thu cung c6p dich vq dugc ghi nhan khi k6t qud cfra giao dich d6 duo. c x6c dinh m6t c6ch
Qc cung c6p dich w liOn quan d6n nJri0u k),thi doanh.tl.ru.duoc ghi
hAn c61e viQc tti hodn thdnh vdo ngdy ldp Bdng Cdn dOi kt5 todn cua
cung cAp dich vU duoc xdc dinh khi thoa m6n c6c didu ki€n sau:
b)
- Doanh thu duoc x6c dinh tuong dt5i ch6c ch6n;
- C6 kha ndng thu drL'gc lgi ich kinh t6 tt'giao dich cung cAp dich vp d6;
- X6c dinh dugc phdn c6ng vi€c dd hodn thdnl ' do ngdy lQp Bdng cdn dt5i kC to6n;
- X6c dinh duoc chi phf ph6t sinh cho giao dich vd chi phf dti hoan thdnh giao dich cung c6p dich
lu d6

d6ng
nhdn
d6

Phdn c6ng vipc cung c6p dich vu d5 hodn thdnh dugc x6c dinh theo phuong ph6p d6nh gi6 c6ng

vi6c hodn thdnh.
Daanh thu

r

hail ddng

tdi chinlt

Doanh thu ph6t sinh tD ti6n l6i, ti€n bdn quydn, c6 trlc, loi nhuQn duoc chia vd c6c khodn doanh
tlru hoat dQng tdi chfnh kh6c duoc ghi nhan khi th6a mdn d6ng thoi hai (2) di6u ki€n sau:
- Cd ldre n[ng thu duoc loi ich kinh tt5 tu giao dich d6;
- Doanh thu dugc xric dinh tu'ong d6i chac chan.
Cd tri'c, loi nhudn dugc chia {uqc ghi nhen khi C6ng ty duoc quydn rrh4n cO tirc hoac du'gc quyerr
nh4n loi nhuQn tu vi€c g6p v6n.

tril doanh thu
Khodn,rnuc ndy ding dO phdn
Cdc khodn gidm

6r'th ctrc khodn duoc.di6u chinli giAm trD vdo
cung c6p dich vu phSt sinh trong lcj,, g6m: Chi6t khAu thuong mii, gidm gi6 h
bi tre lai. Tdi khodn ndy kh6ng phin 6nh c6c khodn-thut5 dugc gi6m trt'vdo
^-^-.;ddu ra phAi n6p tinh theo phuong ph6p truc tiOp.
GTGT


cONc rY co puAN HABECo uAt puoi,tc

BAO CAO TAI

Thi tr6n Tru'o'ng Son, Huy€n An Ldo, Tp. H6i Phdng

BAN THUvET nrrNn

Cho kV

kt5

torin tn'01/01/2017

CHINII

d6n30l06l2afi

nAo cAo rAr cHfNH (ti6p theo)

Vi€c di6u chinh gidm doanh thu duoc thuc hign nhu'sau:
- Khodn chit5t kn6u thucrng mai, giAm gi6 hdng b6n, hdng b6n bi
sdn phAm, hdng h6a dich vu AuqCeiCuihinh gldm doanh thu cria

tri

lai ph6t sinh cirng kj' ti0u thp
kj' phat sinfr;

- Truong hgp sAn phAm, hdng ho6, dich v,u dd ti6u thr,r ti'c6c kj'trudc, d6n k! sau mdi ph6t sinh
chi0t khau thucrng mai, gidm.gi6 hdng b6n hoflc hdng b5n bi fia hi thi doanh nghiep duoc ghi

gi6m doanJr thu theo nguyOn thc:

+ Nt5u sdn phAm, hang ho6, dich vU dd ti6u thr,r tri c6c lcj, trudc, d6n kj, sau phdi gidm gil, pl'riti
chi6t khdu thuong mai, bi trd lai nhmg ph6t sinh trudc thoi di6m ph6t hdnh 86o c6o tdi chinh, k6
to6rr phdi coi cldy ld mQt sg kiQn cAn di6u chinh phrit sinh sau ngdy lQp Bdng cAn OOi t<5 to6n vd
ghi gidm doanh thu, tr€n Biio c6o tdi chfnh cta kj, lflp b5o c6o.

+ Tru'ong lSp t* phAm, hang hoii, dich vu phii giim gift, phdi chi6t khAu thuong mai, bi trd lai
sau thoi di6rn ph6t hdnh 86o c6o tdi chinh thi doanh nghi6p ghi gidm doanh thu cira kj, ph6t sirrh.

13.

Nguy0n tdc vd phu'crng phrip ghi nhfln gi6 v6n

chdn v€ vi6c kh6ch hdng sE kh6ng

r4.

6n giao.cho kh6ch hdng n6u c6 bing chfrng chSc
tir bd thgc hiOn hqp ddng.

Nguy€n tf c vd phu'o'ng phdp ghi nhin chi phi

tii

chfnh

Ciic khoin chi phi dugc ghi nh6n vdo chi phi tdi chinh g6n:
- Chi phi hodc c6c khodn 16 Ii€n quan dt5n c6c hoat d6ng dAu tu tdi chfnh;
- Chi phi cho vay vd di vay v6n;
- C6c khoAn 16 do thay.dOity gi6h6i do6i cta c6c nghiQp vp ph6t sinh li6n quan dt5n ngo4i tQ;
- Du'phdng giim giit ddu tu chimg kho6n.
Ciic khoan trdn duoc ghi nhQn theo t6ng s6 phdt sinh trong kj,, khdng bi tnlr vdi doanh thu hoat
d6ng tdi chinJr.

15.

Nguy0n tf c vi phu'o'ng ph6p ghi nhhn chi phf b6n hdng, chi phf qufrn

h
cdp
h0ng b6n
Chi phi
cung

lf

doanh nghiOp

cdc chi phi thUc t6 ph6t sinh trong qu6 trinh biin sin phAm, hAng hod,
cac chi phi chao hang, gror thrgu san phirn, quang cao sal plrilur, hou
hdnh sAn phim, hirng hod (trii'ho4t dcing xay tapS, chi phi bao quan,

d6ng g6i,

Chi phi qudn l! doanh nghiQp phin 6nh c6
phi v€ luong nhdn vi0n bQ phfln qudn llf

c chi
phU

ki

cdp,...); bdo hiiim xd hdi, bdo hiOm y tt5,
viOn
qudn lli doanh nghiOp; chi phi vat liQu vdn phdng, cong cu lao d6ng, kh6u hao TSCD dung cho
quAn ly doanh nghiQp; ti€n thu6 ddt, thu6 m6n bAi; khodn lQp dU phdng phAi thu kh6 ddi; dich vu
mua ngodi (diQn, nu'dc, diOn thoai, fax, b6o hiilm tdi sdn, chd.y n0...); chi phi bing ti6n kh6c (ti6p
khdch, h6i nghi kh6ch hdng...)

t5


cOxc rY co pnAN HABEco nAr puoNc

BAO CAO TAI

Thi tr6n Trud'ng Son, HuyQn An Ldo, Tp. Hdi Phdng

BAN

rHUyEr mrNn sAo cAo rAl csfNu

16.

Nguy0n

clro kj,

kt5

to6n

tt'

01/0

v2ot7

d€n

CHINII

30l06l2at7

(tirip theo)

tfc vi phu'ong ph6p ghi nhgn chi phi thu6 thu nhgp doanh

nghiQp hiQn hdnh

Chi.phithltejhu nhQp doanh nghiQp hi6n hdnh dugc x6c dinh tr€n co sd thu nhdp chiu
thu€ sudt thuO TNDN trong ndm hi6n hdnh.

thu6

vd

17. Bdo cdo bQ phfln
B6o c6o theo b6 phAn bao g6m bQ phfln theo lirrJr vu'c kinh doanh ho4c rnQt b0 phfln theo khu vr,rc
ora lv.

Pa

phan
gia
c6c

t b0 phfln c6 th6 phdn bi€t dugc cria mQt doanh nghiQp
W ri6ng ld, mQt nh6m c6c sAn phAm

ndy chiu riri ro vd lgi fch kinh tC kh6c vdi c6c bQ phQn

tham
hodc

cAp sdn phAm, dich

kinh doanh kh6c.

B6 ph6n theo khu vpc tl,ia lf: Ld mQt 90 phan c6 thr5 phdn bi€t duoc cta mQt doanh nghiQp thanl
gia vdo quri trinh sin xu6t ho{c cung c6p sdn phAm, diih vU trong phpm vi mQt m6i truong tinh ti5
cu th6 md b0 phdq ndy c6 chiu rii ro vd lgi ic r kinh te khdc vdi cdc b0 phfln kinh doanh trong c6c
mdi truong kinh

tC

khec.

18. COng cg tdi chfnh
Ghi nhdn ban dAu
Tdi sdn tdi chinh

T4i ngdy ghi nhdn ban dAu, tdi sdn tdi chinh du'gc ghi nhdn theo gi6 g6c cQng c6c chi phi giao dich
c6 li6n quan t4rc tii5p d6n vi0c mua sam tdi sAn tdi chinh 116.
Tdi sdn tdi chinh cria C6ng ty bao g6m ti€n mat, tiOn gu'i ng6n l'ryn, cic khodn phdi thu ng6n han,
ciic khodn phdi thu khdc vd c6c khodn dAu tu.
Nq phdi trd tdi chinh

Tai ngdy ghi nhfn ban dfch c6 li€n quan truc tiOp dOn viQc ph6t hdnh c6ng ng tdi chinh d6.

tri tii phfrh crin C0ng tv bnq gAm c.{c khoan phni trri nflrcri hrin, chi phi phiri
khac vei cac khoan vay.
Ncr phdi

BD

tri, phni

trA

trt'c6c cdng cg tdi chfnh

C6c tdi sdn tdi chinh vd no phdi trd tdi chfnh chi dugc bD trtr v6i nhau vd trinh bdy gi6

tri thuAn tr€n

Bdng can Aoi t6 to6n khi vd chi khi C6ngty:

- C6 quydn hqp ph6p AC Ut trtr gi|tri dd,duoc ghi nhdn;
- C6 dU dinh thanh to6n tr6n co sd thudn hodc ghi nhdn tdi sdn vi

thanh to6n no phdi trd cirng m6t

thoi di6rn
Ddnh gid lqi sau I6n ghi nh{n ban tt6u
HiQn tpi, chua c6 quy dinh ve Oann

gillai

cilc c6ng cp
16

tdi chinh

sau ghi nJrQn ban dAu,


cONG TY c0 PHAN HABECo nAl

pnoNc

Thi trAn Tru'd'rrg Sor, HuyQn An L6o, Tp. Hdi Phdng

BAN THUvET ivrrNH nAo

19.

k!

kt5

to6n til' 0l/01/201 7 d6n 30/0612017

cAo rAl cHiNn (tirip theo)

BOn liOn quan

t

ld li€n quan ntlu m6.t b€n c6 kba.ningkiOm soat hs& eo enh hudng d6ng
viQc ra quy6t dfnh c6c chinh s6ch tdi chinh vd ho4t ddng.

t

kad6i

ctng duoc xem ld b€n li6n quan n6u ctrng chiu sg kiOm so6t chung hay chiu dnh hu'dng

CdC b6n

dring k€ chung.

V.

t

eAo cAo TAI CHTNH
Cho

l"

THONG TIN B6 sUNG

o6l xE roAN

cHo cAC KHoAN MUC TRINH BAY TRoNG BANG CAN

Tidn

I
Ti€n mft
TiOn gti ngAn hdng khOng k! han
Cdc khodn tuong duong ti€n (ti6n gili lcj' han
dudi 3 th6ng t4i c6c ngdn hdng TMCP)

cOng

30t06t20r7

0r/0U2Qr7

VND

VI{D

560.7 s9.79s
2,444.554.944

356.944.892
2.249.135.498

3s.6s6.0s4.864

51.113.17t.291

38.661.369.603

s3.719.251.681
,NG TY

2.

,m{mt]
/v Tuv

Phii thu l30t06t2017

0t/0U2017

\TND

\|ND

s0.054.193.288

39.754.3',74.267

2n.424.029

447.424.O29

50.27L.617.3r7

40.20r.798.296

50,054. l 93.288

39.154.374.267

50.054.193.288

39.754.374.267

30t06t2017

0r/0u2017

\n{D

VND

205.830.000
157.602.638

20.400.000
82.652.724

363.432.638

103.052.724

a.

Phdi thu khdch hdng ngln hqn
T6ng Cdng ty CP Bia nu'qu NCf Hd Nqi
Phai thu khrich hdne kh6c
cQng

I

b.

Phiii thu lT6ng C6ng ty CP Bia nuqu NCf Hd NOi

c0ng

J. FLli thu Lldu
Ngdn h4n

Phii thu t4m rlng
Phdi thu kh6c

c0ng

t7

,Ed
ljMMA
rl


'l
r

r

cONG TY cO PHAN HABECo nAr pnoNc

Thitr6n Trud'ng Son, HuyQn An Ldo, Tp. Hdi Phdng
BAN THUvET narNn BAo

4.

cAo rAr cniNn

gAo cAo TAI CHINH
cho ky k6 to6n tir 0l/01/201 7

(ti6p theo)

Hdng tdn kho

T

t
r

den 3010612Q17

3010612017

0y0U2017

\fi'{D

\rt\D

Nguy0n liQu, vflt liQu

4.0s8.170.061

C6ng cp, dUng.cu
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7

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|.212

5.588.079.467

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lnann Dnam
cOng

t
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t
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l8

4.894.220.712
6.847.634.156
s.085.083.836

25.882.789

27.s60.665

t7.204.103.s29

16.8s4.499.s69


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cONG TY

co

PHAN HABEco

uAl pnoNc

nAo cAo rAr

Thi tr6n Trudng Son, HuyQn An LEo, Tp, Hdi Phong

BAN THUvET mrNH BAo CAo

I

6.

rAr cniNn

csinn

Cho k}' ktl torin tn' 0 l/0 1/20 I 7 d€n 3010612017

(tirip theo)

Chi phi trd tru'6c

t

30/06t2017

0uo'JzDr'7

\TND

\n\iD

a. Ngfn h4n

Chi phf thu€ cl6t
Chi phi kh6c

I

444.973.650
538.7 t7 .957

c0ng

983.691.607

b. Ddi hqn
C6ng cp, dpng cp, sua chta
Chi phi ddn bt gidi ph6ng m4t bing

I

.

t

7.

t

c0ng

Phii

tri

5.191.724.019
2.122.316.157

7.721.737.+ s9

7.314.040.t76

10.114.987.5 88

ngudi b6n
0u0u2017

3010612017

Gir{
a. Ph6i

2.393.250.129

tr!

56 c6 khi
ndne tr6 no

Gid

tri

Sii c6 khA

nlns trd no'

trd ngfn h4n

CN C6ng ty CP XNIK

603.082.500

603.082.s00

1.989.624.000

1.989.624.000

r.233.438.030

1.233.438,030

r.683.4 r2.s00

r.683.4r2.sOO

trulng Vfi Hodng.
C6ng ty TNHI{ NOi

1.376.685.000

1.376.685.000

1.808.730.000

1.808.730.000

hoi CN Viet Nam
C6ng ty TNI{I{

r.223.775.000

1.223.77s.000

3.253.687.500

3.253.68',7.sO}

8.187.903.53 3

26.004.621.t00

26.004.621.rO0

Thg'c phArn Ha NQi
Cong ry TNHH CN
H6a ch6t vd M6i

TM
TOng C6ng ty CP Bia
Nguydn Ngdn

38.187.903.533

3

Ru'su NGK HaN0i
Phdi trd ddi tuqng

kh6c 4.'799.754.572 4;799.754.572 7.520.646.128
7.520.646.t28
c0ng
47.424.638.635 47.424.638.635 42.260.721.228 42.260.721.228
b.,Phei tr6 ngudi b6n ld b6n li6n quan
Tdng C0ng ty CP Bia 38.187.903.533
26.004.621.100
Ruqu NGK HdNQi
Thui vi

eric khofrn phfri u$p ulrr\ uilrj'rj

0t/0U20r7

56 phAi nQp

\TND

trong h|

iI6 nQp

30/06/20r'7

k)

\n{D

10.893.066.s61

8.820.s20.382

78.s25.826.645
4.436.s64

13.4r0.556.8s3
4.436.s64

4.560.959.187
24.267.086.832

33.966.022
593.298.200
3.000.000

40.816.3 89

t0.470.434

303.601,800
3.000.000

289.696.400

SO

trong

Thu0 phfri nOp
Tliu€ gi6 trl gia tdng

ThuO ti€u thU d{c biqt
Thut5 xu6t nhdo khAu
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Thu€ ddt, ti6n thu6 ddt
Thu0 kh6c

c0ng

2.488.413.008
19,1s1,817.040

r7.320.801

21.657.550.849 90.053.593,992 82.582.931.988 29.128.212.853

20


I

t
r

cONG

rY cO pHAN HABEco uAr pHoNc

gAo cAo TAI cHiNH

Thi tr6n Trudrig Son, HuyQn An L6o, Tp. Hdi Phdng

sAN rHuyET MrNH sAo cAo

9.

rAr cuiNs

Cho

k)

k6 to6n

til 0l/01/2017 d6n30lO6l2Ql7

(ti6p theo)

Chi phf
nhf phAi
nhAi trA

0u0u20t1

t
t
t
t
t
t
t

Ngfn h4n

10.

Chi phi ldivay phdi trd

833,861.468

1,069,025.860

c0ng

833.861.468

1.069,02s.860

30/06/2017

0U0L/2u-11

Doanh thu chua thuc hi6n

VND

Ngin hqn
Doanh thu nh4n trudc cho thu6 kho

250.3s9.275

c0ng

11.

VND

250.3s9.275

Phdi tr6 kh6c
30t06t20r7
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I(inh phi cdng tloan
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c0ng

t
I
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21

0u0u20r7

'TND

\TND

8.962.040
1.951.359.12s

7.624.500
r.08s.703.423

1.960.321.165

r.093.327.923


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cONG TY co PHAN HABECo nAr puoxc
Thitr6n TLudng Son, HuyQn An LIo, Tp. Hni Phdng
BAN THUvET MrNH

13.

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kt5

to6rr

sAo cAo rAr cni Nlr
ti'01/01/2017 d€n3010612 017

nAo cAo rAr cuiNH (ti6p theo)

VOn chri s6'hri'u

86ng cI6i chi6u bi6n ttQng cria v6n chri s0 hii'u

S6 Ou'aiu ndm tru'6'c
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chu'a ph6n rrh6i

(44.568.091.783) trs.43r.908.217
(7.436.163.491) (7.436.763.491)
(s2.004.855.274\ r07.995.144.726

(s.306.379.2s8) (s.306.319.258\
(57.3rr.234.532) 102.688.76s.468

Chi ti6t v6n dAu tu cria chfi s0 hii'u
30t06t2017

0t/0u20t7

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VND
TOng C6ng ty CP Bia Rugu

NGK

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106.706.800.000

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22.500.000.000

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160.000.000.000

100

160.000.000.000

100

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d}n 30106/2O16

\TND

VND

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160.000.000.000

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Vdn e6p t6ns trons lcV
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von gop cuol Ky

160.000.000.000

r60.000.000.000

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0u0l/20r7

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S6 Iuo.ng.c6 phi6u dang luu hdnh
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- C6 phi€u ph6"th6ng
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24

VND

\TND

16.000.000
16,000,000
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16.000.000

16.000 000

16.000.000
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r 6.000.000
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