Topic analysis of financial statements of hoa phat group joint stock company

UNIVERSITY OF INFORMATION AND COMMUNICATION TECHNOLOGY VIETNAM – KOREA FACULTY OF DIGITAL ECONOMY AND E – COMMERCE - TERM-END REPORT SUBJECT: FINANCIAL MANAGEMENT Topic: ANALYSIS OF FINANCIAL STATEMENTS OF HOA PHAT GROUP JOINT STOCK COMPANY Instructor Group : Dr Nguyen Thi Thu Den :4 Mai Thi Loc – 20BA199 Huynh Thi Thu Tuoi – 20BA042 Le Thi Thuy An – 20BA253 Le Duc Anh – 20BA161 Dang Thi My Trang – 20BA214 Class : 20GBA Da Nang, January 2023 UNIVERSITY OF INFORMATION AND COMMUNICATION TECHNOLOGY VIETNAM – KOREA FACULTY OF DIGITAL ECONOMY AND E – COMMERCE - TERM-END REPORT SUBJECT: FINANCIAL MANAGEMENT Topic: ANALYSIS OF FINANCIAL STATEMENTS OF HOA PHAT GROUP JOINT STOCK COMPANY Instructor Group : Dr Nguyen Thi Thu Den :4 Mai Thi Loc – 20BA199 Huynh Thi Thu Tuoi – 20BA042 Le Thi Thuy An – 20BA253 Le Duc Anh – 20BA161 Dang Thi My Trang – 20BA214 Class : 20GBA Da Nang, January 2023 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company THANKS To complete the report on the topic “Analysis of financial statements of Hoa Phat Group Joint Stock Company”, first of all, our Group would like to express our sincere thanks to the teachers at the Faculty of Digital Economy and E-commerce, Vietnam - Korea University of Information and Communication Technology During our studies at the school, we have always received the care, help, and dedicated guidance of teachers In particular, our group would like to express our sincere and deepest gratitude to teacher Dr Nguyen Thi Thu Den – lecturer of the Financial Management module, who directly guided and helped the group to complete this essay On this occasion, the group would also like to thank family, relatives as well as classmates who have always supported and encouraged us throughout the process of completing the essay Group sincerely thank! Da Nang, January 2023 Leader Mai Thi Loc Group: Page Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company FOREWORD In today's business activities, financial management plays an important role for all businesses The analysis of financial statements reflects the most comprehensive way of assets, capital as well as potential assessment, business performance, and future risks Thereby creating a premise for the success and sustainable development of the company At the same time, it also provides the most important information for businesses in assessing the current potential of the business, considering the strengths in production and business, and through that determining the development trend of the business Karma Developing a product development plan is a job that businesses always have to pay attention to Develop a product development plan to better meet the unsatisfied needs of customers, more broadly, product innovation helps businesses seize opportunities from the business environment Besides, helping businesses make a difference from competitors and promote their competitive advantages In particular, increase profits and revenue Recognizing the importance of financial analysis and developing product development plans for business development, the team chose the topic "Analysis of financial statements of Hoa Phat Group Joint Stock Company" to analyze the financial situation analysis On that basis, propose a product development plan for the company and give recommendations and solutions to improve the financial situation so that the company can operate more effectively Group: Page Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company TABLE OF CONTENTS THANKS i FOREWORD ii TABLE OF CONTENTS iii LIST OF TABLES v LIST OF IMAGES vi CHAPTER 1: OVERVIEW OF HOA PHAT GROUP .1 1.1 Introduction about Hoa Phat group .1 1.2 History of establishment and development 1.3 Organizational structure .3 1.4 Products of Hoa Phat .5 1.4.1 Cast steel 1.4.2 Steel pipe 1.4.3 Galvanized steel 1.4.4 Metal fabrication 1.4.5 Agriculture 1.4.6 Real estate 1.4.7 Household appliances .8 CHAPTER 2: ANALYSIS OF THE FINANCIAL SITUATION OF HOA PHAT GROUP 2.1 Phân tích khối phân tích số 2.1.1 Phân tích khối số bảng cân đối kế toán 2.1.2 Phân tích khối số báo cáo kết hoạt động kinh doanh 2.2 Phân tích thơng số 2.2.1 Khả toán 2.2.2 Thông số nợ 2.2.3 Khả sinh lợi 2.2.4 Thông số thị trường 2.3 The competing brands of the Merino ice cream brands .9 CHAPTER 3: CONCLUSION 10 Group: Page Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company 3.1 Summary of research results .10 3.2 Contributions and limitations of the study 11 3.3 Some recommendations .11 CONCLUSION 12 REFERENCES 13 APPENDIX 14 Group: Page Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company LIST OF TABLES Group: Page Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company LIST OF IMAGES Group: Page Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company CHAPTER 1: OVERVIEW OF HOA PHAT GROUP 1.1 Introduction about Hoa Phat group Company name: Hoa Phat Group Joint Stock Company Stock ticker: HPG Charter capital: 44.729.227.060.000 VNĐ (09/09/2021) Head office: Pho Noi A, Giai Pham Commune, Yen My District, Hung Yen Province Phone number: 024-62848666 Fax: 024-62833456 Website: https://www.hoaphat.com.vn/ Vision: To become an industrial manufacturer with a leading product quality as its steel production is its core business sector Mission: To provide leading products, contribute to improved life quality and gain customers’ trust Position: Hoa Phat – Vietnamese brand, a global standard Core values: The core value of Hoa Phat Group is the philosophy of Harmony for Joint Development This is reflected in the relationship among the employees, between the Group and its partners, agents, shareholders, and the social community, ensuring the harmony of stakeholders' interests on the same boat, towards sustainable development Especially, Hoa Phat Group has built a long-term, sustainable and trusting partnership with the sales agents who have been with the Group since the beginning of its establishment Figure 1.1 Logo’s Hoa Phat Group: Page Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company Hoa Phat is the leading industrial manufacturing group in Vietnam Originating as a construction machine and equipment trading company in August 1992, Hoa Phat has gradually expanded its business to trading and production of Furniture, Steel Pipe, Steel, Refrigeration, Real Estate, and Agriculture Since November 15, 2007, Hoa Phat has been officially listed on the Stock Exchange under the stock ticker symbol “HPG” Currently, Hoa Phat Group holds the No market share in Vietnam for construction steel, steel pipes, and Australian beef; in the Top 10 largest private enterprises in Vietnam, Top 10 profit enterprises, and Top listed companies with the largest charter capital in Vietnam stock market HPG's market capitalization reaches USD11 billion, among the top 15 largest steel companies by market capitalization 1.2 History of establishment and development Established in 1992, Hoa Phat belongs to the first group of private companies established after the Vietnam Enterprise Law was promulgated - 1992: Established Hoa Phat Equipment and Accessories Co., Ltd - The first company of Hoa Phat brand - 1995: Established Hoa Phat Furniture Joint Stock Company - 1996: Established Hoa Phat Steel Pipe Company Limited - 2000: Established Hoa Phat Steel Joint Stock Company Now, it is Hoa Phat Hung Yen Steel Company Limited - 2001: Established Hoa Phat Refrigeration Co., Ltd (July), and Established Hoa Phat Construction and Urban Development Joint Stock Company (September) - 2004: Established Hoa Phat Trading Co., Ltd - 2007: Restructured the Group structure including the parent company - Hoa Phat Group Joint Stock Company and its subsidiarie (January), Established Hoa Phat Hai Duong Steel Joint Stock Company, deploying the iron and steel production Complex in Kinh Mon, Hai Duong (August), and Listed HPG stock on Vietnam's stock market (November 15th) - 2009: An Thong Mineral Investment Joint Stock Company became Hoa Phat Member Company (June) - 2011: Restructured Parent company with the separation of steel production & business - 2012: Hoa Phat turned to 20 years of establishment and development, received the Group: Page Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company fixed assets and other long-term assets Proceeds from liquidation of fixed assets and other long-term assets Money spent to buy debt instruments of other entities Loan recovery, resale of debt instruments of other entities Money spent on capital contribution to other entities Cash back from capital contribution to ) 22 49.348.550.223 23 (41.061.488.333.969) 24 31.076.412.522.291 25 - 26 833.829.028.281 27 1.053.915.562.539 Net cash flow from investing activities 30 (19.669.452.763.006) CASH FLOW FROM FINANCIAL Cod other entities Interest income on deposits and loans 2021 34.418.355.881 (11.971.173.251.594 ) 5.003.441.426.581 - 26.937.572.03 (4.467.553.072.509 6.832.224.480.33 - - - 353.560.779.277 (18.495.398.244.903 369.546.551.54 (18.064.216.043.25 ) 2020 2019 ACTIVITIES Proceeds from issuing shares, receiving e capital contributions from non-controlling 31 10.630.000.000 2.700.000.000 85.000.00 shareholders Borrowing money 33 Loan principal repayment amount 34 125.075.421.125.272 (121.652.859.327.347 83.074.115.401.537 (65.603.640.057.528 67.944.184.644.11 (55.553.681.828.67 Dividend payment Net cash flow from financing activities Net cash flow for the year 36 40 ) (1.693.086.647.969) 1.740.105.149.956 ) (1.419.473.748.756) 16.053.701.595.253 (12.646.859.13 12.377.940.956.30 50 8.791.565.690.058 9.145.553.263.324 2.028.893.607.16 (50 = 20 + 30 + 40) Group: Page 62 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company Cash and cash equivalents at the beginning of the year Effects of changes in foreign currency exchange rates Cash and cash equivalents at the end of the year (70 = 50 + 60 + 61) Group: 60 13.696.099.298.228 4.544.900.252.204 2.515.617.135.45 61 (16.289.426.156) 5.645.782.700 389.509.58 70 22.471.375.562.130 13.696.099.298.228 4.544.900.252.20 Page 63 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company APPENDIX 2: FINANCIAL STATEMENTS OFMANUFACTURING STEEL PRODUCTS FROM RAW MATERIALS PURCHASED (2019 – 2021) Bảng cân đối kế toán ASSETS A SHORT-TERM ASSETS I Cash and cash equivalents Cash Cash equivalents II Short-term financial assets Trading securities Provision for devaluation of trading securities Held-to-maturity investment III Short-term receivables Short-term receivables from customers Prepayment to short-term sellers Short-term internal receivables Receivables according to the construction contract plan Short-term loan receivables Other short-term receivables Provision for short-term bad debts Pending pending assets IV Inventory Inventory Provision for devaluation of inventory V Other current assets Short-term prepaid expenses Group: 2019 52,487,817,577,936 5,088,059,593,801 2,170,138,987,669 2,917,920,606,132 2,164,080,497,321 20,023,416,559 (12,111,663,383) 2,156,168,744,145 10,088,611,178,448 7,955,164,609,636 1,658,233,567,506 608,494,722,338 (134,781,543,979) 1,499,822,947 31,820,037,756,147 31,962,644,262,462 (142,606,506,315) 3,327,028,552,219 299,513,098,325 2020 79,063,712,403,204 14,621,732,070,536 2,809,752,903,261 11,811,979,167,275 8,515,477,604,002 20,023,416,559 (6,638,063,383) 8,502,092,250,826 13,608,216,665,190 9,925,984,130,367 2,335,797,466,316 13,305,880,139 2021 136,768,242,913,398 24,201,591,541,232 7,572,799,435,514 16,628,792,105,718 18,855,666,760,714 131,295,797,891 (1,490,638,850) 18,725,861,601,673 17,757,027,153,635 13,428,342,504,199 2,710,183,630,872 4,500,000,000 1,454,599,934,148 (127,245,164,286) 1,274,418,506 38,438,027,737,590 38,569,600,304,245 (131,572,566,655) 3,880,258,325,886 319,052,488,428 23,521,740,500 1,718,861,254,808 (125,121,915,142) 1,239,938,398 69,190,657,470,005 70,053,406,063,845 (862,748,593,840) 6,763,299,987,812 487,776,468,291 Page 64 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company Value added tax is also deductible Taxes and other amounts receivable from the state Transaction of buying and selling Government bonds (TS) Other current assets B LONG-TERM ASSETS I Long-term receivables Long-term receivables from customers Long-term seller prepayment Business capital in affiliated units Long-term internal receivables Receivables from long-term loans Other long-term receivables Provision for long-term bad debts II Fixed assets Tangible fixed assets - Original price - Accumulated depreciation 2,970,556,207,565 3,537,802,937,362 6,243,666,472,199 56,959,246,329 23,402,900,096 31,857,047,322 91,062,795,227,729 314,264,931,540 93,403,122,894,921 550,569,435,503 102,711,381,036,890 995,406,090,352 4,910,346,000 309,354,585,540 96,007,238,800 454,562,196,703 118,401,369,280 877,004,721,072 45,993,034,495,057 80,107,040,540,751 44,728,490,580,629 78,999,038,923,578 68,156,270,455,527 108,701,540,641,206 (23,427,779,874,898 (29,702,501,717,628 82,284,686,179,304 81,245,210,168,987 117,836,280,767,241 (36,591,070,598,254 ) 476,783,796,822 525,206,466,457 (48,422,669,635) 787,760,117,606 958,120,998,227 (170,360,880,621) 576,616,510,917 663,239,742,390 (86,623,231,473) Fixed assets under finance lease - Original price - Accumulated depreciation Intangible fixed assets - Original price - Accumulated depreciation III Investment real estate - Original price - Accumulated depreciation Group: ) 358,276,134,052 420,298,626,105 (62,022,492,053) 749,725,483,121 957,675,265,161 (207,949,782,040) 564,296,973,801 681,931,844,756 (117,634,870,955) ) 16,619,526,353 30,860,360,747 (14,240,834,394) 1,022,856,483,964 1,244,650,326,704 (221,793,842,740) 548,210,755,123 698,820,145,314 (150,609,390,191) Page 65 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company IV Long-term unfinished assets Long-term unfinished business and production costs Construction in progress V Long-term financial investment Invest in a subsidiary Invest in associates and joint ventures Invest to contribute capital to other units Provision for long-term financial investment Held-to-maturity investment Other long-term investments VI Other long-term assets Long-term prepaid expenses Deferred tax assets Long-term equipment, supplies and spare parts Other long-term assets VII Commercial advantage TOTAL ASSETS CAPITAL A LIABILITIES I Short-term debt Short-term payables to sellers Buyers pay short-term advance Taxes and other payables to the State Payable to employees Short-term expenses Short-term internal payables Payable according to the construction contract plan Short-term unrealized revenue Group: 41,310,864,576,283 9,359,154,569,871 14,163,714,977,913 750,146,398,723 918,470,731,946 1,409,414,047,105 40,560,718,177,560 224,816,220,274 8,440,683,837,925 352,975,874,588 12,754,300,930,808 185,327,319,490 109,152,212,222 12,171,463,175 (11,402,985,380) 114,895,530,257 119,623,714,588 12,102,985,380 (11,402,985,380) 232,652,160,000 145,447,319,490 12,102,985,380 (11,402,985,380) 39,180,000,000 2,582,013,322,141 2,243,899,798,791 338,113,523,350 2,425,975,549,742 2,118,624,086,570 307,351,463,172 4,496,913,764,043 3,766,768,317,586 730,145,446,457 61,185,171,517 43,109,950,665 143,550,612,805,665 172,466,835,298,125 37,121,950,665 239,479,623,950,288 82,038,603,266,402 49,690,696,919,985 12,347,364,402,794 573,807,115,285 581,956,983,542 353,657,150,475 636,296,508,815 98,121,309,819,946 73,502,630,612,948 14,731,922,911,817 1,836,229,393,327 922,399,286,332 451,833,891,224 1,240,085,982,166 126,480,038,098,927 109,074,758,300,207 35,218,636,604,459 2,199,206,516,139 1,373,937,236,740 962,474,529,456 1,226,940,212,937 29,503,123,315 37,082,187,772 18,469,025,935 Page 66 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company Other short-term payables 10 Short-term loans and finance leases 11 Provision for short-term payables 12 Bonus and Welfare Fund 13 Price stabilization fund 14 Transactions of buying and selling government bonds II Long-term liabilities Long-term payable to the seller Buyer pays long-term advance Long-term expenses Internal payables for working capital Long-term internal payable Long-term unrealized revenue Other long-term payables Loans and long-term financial lease debt Convertible bonds 10 Preferred Stock (Debt) 11 Deferred income tax payable 12 Provision for long-term payables 13 Science and Technology Development Fund 14 Provision for unemployment benefits B EQUITY I Equity Owner's contributed capital - Common shares with voting rights - Preferred shares Equity surplus Bond conversion option Other capital of the owner Group: 600,954,319,891 33,617,177,503,429 3,111,122,885 946,868,689,554 986,592,472,818 52,021,320,333,546 5,846,534,626 1,269,317,619,320 4,807,700,949,119 61,354,405,034,966 4,755,735,476 1,908,232,454,980 32,347,906,346,417 6,652,492,138,554 24,618,679,206,998 2,637,987,658,239 17,405,279,798,720 348,557,167,629 435,829,509,211 223,664,493,846 410,407,940,262 3,369,818,100 158,668,185,031 25,067,647,170,706 16,127,650,192 169,450,829,420 21,526,355,710,795 8,803,217,550 279,191,392,027 16,264,132,766,339 6,589,532,981 23,309,991,834 8,536,617,950 36,556,246,556 30,958,607,970 63,228,706,943 61,512,009,539,263 61,512,009,539,263 37,186,356,170,000 37,186,356,170,000 112,999,585,851,361 112,999,585,851,361 55,732,266,990,000 55,732,266,990,000 4,401,059,918,961 74,345,525,478,179 74,345,525,478,179 43,450,138,032,471 43,283,312,690,000 166,825,342,471 4,234,234,576,490 5,200,000,000 5,200,000,000 5,200,000,000 4,426,420,956,787 Page 67 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company Treasury shares (*) Asset revaluation difference Exchange rate difference Development Investment Fund Business Arrangement Support Fund 10 Other funds under equity 11 Undistributed after-tax profit - Undistributed after-tax profit accumulated to the end of the previous period - Undistributed after-tax profit this period 12 Capital for capital construction investment 13 Non-controlling shareholder interests 14 Financial reserve fund (56,062,548,760) (134,918,126,481) (53,603,548,760) 565,534,994 1,749,225,472,312 5,568,369,072 1,780,239,926,550 (1,925,960,852) 1,346,282,770,132 100,234,898,876 17,948,094,817,632 82,502,718,786 24,760,029,049,535 146,245,607,899 51,220,497,740,753 10,403,907,754,056 9,790,061,436,857 9,471,030,286,647 7,544,187,063,576 14,969,967,612,678 41,749,467,454,106 177,335,275,248 162,530,931,756 178,201,295,402 143,550,612,805,665 172,466,835,298,125 239,479,623,950,288 C BENEFITS OF MINORITY SHAREHOLDERS TOTAL CAPITAL Báo cáo kết hoạt động kinh doanh REPORT ON BUSINESS PERFORMANCE Sales and service provision 2019 126,906,144,507,311 Revenue deductions Net revenue from selling goods and providing services 1,147,810,251,382 125,758,334,255,92 Cost of goods sold 110,499,221,722,331 Gross profit on sales and service provision Revenue from financial activities Financial expenses Group: 15,259,112,533,598 673,044,088,840 2,773,153,423,137 2020 149,676,155,984,72 2021 250,556,725,320,81 1,541,333,263,250 148,134,822,721,47 1,562,779,384,194 248,993,945,936,62 122,753,227,708,06 193,494,365,737,32 25,381,595,013,415 1,207,139,675,087 4,282,306,155,312 55,499,580,199,299 3,716,451,438,638 5,195,667,827,722 Page 68 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company In which: interest expenses Profit/loss in joint ventures and associates Cost of sales 10 Business administration expenses 11 Net profit from business activities 12 Other income 13 Other expenses 14 Other profits Profits/losses in joint ventures and associates 15 Total accounting profit before tax 16 Current corporate income tax expenses 17 Deferred corporate income tax expense 18 Profit after corporate income tax Minority shareholder benefits Profit after tax of shareholders of the parent company 19 Basic earnings per share 20 Diluted earnings per share Group: 2,409,699,509,589 9,260,020,063 2,995,201,304,705 1,305,371,609,477 8,867,690,305,182 1,115,117,986,434 688,903,834,226 426,214,152,208 3,473,896,304,134 10,619,614,204 3,745,033,491,399 1,388,684,726,295 17,183,329,929,700 788,704,141,582 715,019,594,032 73,684,547,550 3,591,007,630,552 24,658,158,461 7,026,004,682,804 2,070,290,071,660 44,948,727,214,212 839,563,857,854 823,572,985,773 15,990,872,081 9,293,904,457,390 1,769,615,188,789 (82,825,539,481) 7,607,114,808,082 50,030,023,214 17,257,014,477,250 2,117,246,813,606 32,709,145,142 15,107,058,518,502 56,148,420,748 44,964,718,086,293 3,977,060,039,532 (445,427,559,907) 41,433,085,606,668 43,134,449,162 7,557,084,784,868 15,050,910,097,754 41,389,951,157,506 714 (2,057) 13,312 2,078 31,625 11,966 Page 69 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company Cash Flow Statement INDIRECT CASH FLOWS I Cash flow from operating activities Profit before tax Adjustments for Depreciation of fixed assets and investment 2019 properties Provisions Gains and losses on exchange rate differences due to unrealized re-evaluation of monetary items denominated in foreign currencies Profit and loss from investment activities Interest expenses Gains and losses due to liquidation of fixed assets Interest income and dividends Allocation of goodwill Adjustments for other accounts Profit from business before change in working capital Increase or decrease in accounts receivable Increase, decrease inventory Increase or decrease in payables (excluding interest payable, income tax payable) Increase or decrease the upfront cost Increase and decrease in trading securities Interest paid Corporate income tax paid Other income from business activities Group: 2020 2021 9,298,947,326,079 17,243,953,881,455 44,957,495,004,513 4,578,449,449,181 6,765,889,972,909 8,008,694,192,658 29,921,505,101 (2,028,097,923) 746,673,149,833 31,531,664,906 61,634,960,283 52,707,101,205 (699,460,668,892) 2,403,589,412,619 (524,805,622,658) 3,469,687,824,607 (1,835,602,258,603) 3,588,052,854,484 18,075,220,852 12,357,783,377 348,275,375 15,642,978,688,994 27,044,765,922,902 55,518,368,319,465 946,768,191,309 (3,675,052,907,352) (3,836,626,531,394) (7,325,705,654,360) (6,867,912,549,772) (32,431,341,171,041) 5,257,628,354,277 4,593,024,328,000 21,175,675,173,033 41,934,441,868 34,766,321,423 (73,859,093,446) (3,245,232,573,717) (1,909,506,647,785) 43,992,591,173 (758,226,936,192) (2,344,677,925,492) (1,688,484,067,318) (428,272,000) (3,620,045,352,033) (3,693,376,813,735) 5,960,000 Page 70 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company Other expenses from business activities Net cash flow from operating activities II Cash flow from investing activities Money spent on procurement, construction of fixed assets and other long-term assets Proceeds from liquidation and sale of fixed assets and other long-term assets Money spent on lending, buying debt instruments of other entities Loan recovery, resale of debt instruments of other entities Money spent on capital contribution to other units Money recovered from capital contribution to other entities Loan interest, dividends and profit distribution Increase and decrease in term bank deposits Acquisition of capital contribution of minority shareholders in subsidiaries 10 Other proceeds from investment activities 11 Other expenses for investment activities Net cash flow from investing activities III Cash flow from financing activities Proceeds from issuing shares, receiving contributed capital from owners Payment for capital contribution to owners, repurchase of shares of an issued enterprise Borrowing money Payment of loan principal Group: (369,544,814,710) 13,811,121,689,576 (371,913,858,611) 15,411,497,908,773 (718,212,250,102) 28,147,141,275,035 (23,024,574,195,247) (13,098,896,478,480) (13,508,813,447,701) 571,802,252,757 44,497,929,009 58,903,020,047 (5,596,932,900,644) (12,162,057,934,882) (41,211,534,333,969) 7,423,098,252,415 5,622,400,943,912 31,148,006,933,968 120,065,297,806 8,950,629,525 1,021,891,070,968 401,215,029,974 396,569,588,964 1,107,860,141,674 (11,581,401,220) (118,974,000,000) (20,116,907,664,159) (19,188,535,321,952) (21,502,660,615,013) 85,000,000 2,700,000,000 (1,116,000,000) (78,855,577,721) 122,199,771,390,821 (114,332,018,441,93 133,482,082,649,565 (118,471,446,438,03 388,918,800,000 23,426,355,547 208,070,442,653,476 (203,653,388,357,77 Page 71 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company Payment of principal of finance lease 6Dividends and profits paid to owners Other proceeds from financial activities Other expenses for financial activities Net cash flow from financing activities Net cash flow for the period Cash and cash equivalents at the beginning of the period Effects of exchange rate changes on foreign currency conversion Cash and cash equivalents at the end of the period DIRECT CASH FLOW I Cash flow from operating activities Proceeds from sales, service provision and other revenues Payments to suppliers of goods and services Payments to employees Loan interest payment Corporate income tax payment Other proceeds from business activities Other expenses for business activities Net cash flow from operating activities II Cash flow from investing activities Money spent on procurement, construction of fixed assets and other long-term assets Proceeds from liquidation and sale of fixed assets and other long-term assets Money spent on lending, buying debt instruments Group: 2) (137,269,699,092) (12,879,885,036) 1) (132,164,364,001) (1,500,550,266,341) 8) (134,460,855,007) (1,735,529,827,667) 7,716,572,364,761 1,410,786,390,178 13,301,766,003,471 9,524,728,590,292 2,959,408,768,571 9,603,889,428,593 3,672,089,511,477 5,081,505,290,502 14,612,017,015,920 (1,370,611,153) 5,783,135,126 (14,814,738,340) 5,081,505,290,502 2019 14,612,017,015,920 2020 24,201,091,706,173 2021 620,215,937,883 478,350,945,719 437,775,418,714 (587,777,913,453) (4,598,220,000) (5,610,417,858) (417,085,993,892) (3,945,320,000) (3,225,613,019) 36,525,226,216 (33,559,549,706) 25,195,063,082 36,333,316,021 (52,961,994,664) 37,465,340,165 (545,519,813,910) (5,122,715,000) (1,399,143,766) (441,864,196) 28,506,338,871 (43,660,658,868) (129,862,438,155) (146,174,500) (152,108,000) 630,000,000 878,823,772 (2,055,482,191) (14,000,000,000) Page 72 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company of other entities Loan recovery, resale of debt instruments of other 2,055,482,191 entities Money spent on capital contribution to other units Money recovered from capital contribution to other entities Loan interest, dividends and profit distribution Other proceeds from investment activities Other expenses for investment activities Net cash flow from investing activities III Cash flow from financing activities Proceeds from issuing shares, receiving 244,656,783 1,198,489,122 1,373,957,917 728,482,283 (856,993,069) (9,843,844,120) 342,994,109,084 (364,888,398,451) 257,904,320,479 (291,351,731,020) 293,828,890,025 (155,736,255,311) contributed capital from owners Payment for capital contribution to owners, repurchase of shares of an issued enterprise Borrowing money Payment of loan principal Payment of principal of finance lease Dividends and profits paid to owners Other proceeds from financial activities Other expenses for financial activities Net cash flow from financing activities Net cash flow for the period (50=20+30+40) Cash and cash equivalents at the beginning of the period Effects of exchange rate changes on foreign currency conversion Cash and cash equivalents at the end of the Group: (7,601,326,135) (21,894,289,367) 4,029,255,998 (33,447,410,541) 3,160,936,555 130,491,308,579 (9,214,973,696) 2,524,704,991 6,554,303,299 9,715,054,616 342,310 (185,238) (245,861) 6,554,303,299 9,715,054,616 499,835,059 Page 73 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company period (70 = 50+60+61) Group: Page 74 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company JOB DISTRIBUTION TABLE Number Group: Name Work Completion rate Page 75 Topic: Analysis of financial statements of Hoa Phat Group Joint Stock Company TEACHER'S COMMENTS Group : Mai Thi Loc – 20BA199 Huynh Thi Thu Tuoi – 20BA042 Le Thi Thuy An – 20BA253 Le Duc Anh – 20BA161 Dang Thi My Trang – 20BA214 Class : 20GBA Majors: Business Administration Unit : Faculty of Digital economy and E – commerce Subject: Financial management Instructor: Dr Nguyen Thi Thu Den Comments ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… Conclusion □ Allow students to report □ Do not allow students to report Da Nang, January 2023 Instructor (Sign and write full name) Group: Page 76