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CCNG TV TNHH KIEM TOAN VA f)INH GIA VIET NAM COMPANY LIMITEOCi> .- - - - ~ , THANH VIEN DQC ~p HANG KIEM TOAN LEA GLOBAL ~ Since 2001 CÔNG TY CỔ PHẦN 32 Chuyen nganh Ki~m toen, Dinh gio, Iu van tai chinh, ke toen, thue Digitally signed by CÔNG TY CỔ PHẦN 32 DN: E=manhtck49@gmail.com, OID.0.9.2342.19200300.100.1.1 =MST:0300517896, CN=CÔNG TY CỔ PHẦN 32, L="170 Quang Trung, Phường 10, Quận Gị Vấp, Thành Phố Hồ Chí Minh", S=TP Hồ Chí Minh, C=VN Reason: I am the author of this document Location: Date: 2023-03-03 08:47:03 r CONG TY CO PHAN 32 BAo cAo TAl CHiNH DA mroc KIEM ToA • Cho nam tai chinh k~t thuc 31112/2022 ( ~ ) I ( I rrv Sd chinh: Tang 11 loa nha 86ng 013 86165, du'ong Cau Giay, qu~n Cau Giay, Ha NQi DT: 024 62670491/4921493 Fax: 024 62 670494 Website: www.vae.com.vn Chi nhanh: 8617/3 Nguy~n Huy Tu'ang Phu'ong 6, quan Sinh Thanh, TP Ho Chi Minh DT: 028 6294 111716252 1818 Fax: 028 6294 1119 A "':> CONG TY CO PHAN 32 BAo cAo TAl CHiNH DA DUaC KIEM ToAN • Cho nam tai chinh k~t thuc 31112/2022 HA NOJ, THANG 03 NAM 2023 co CONG TY pHAN 32 £lja chi: S5 170 duong Quang Trung, qu~ Go Vfrp,thanh ph5 H6 Chi Minh Ml)CLl)C NQIDUNG TRANG BAo cAo CUA BAN £lIEU HANH 02 - 03 BAo cAo KIEM ToAN £lQC L!P 04- 05 BANG cAN £lOI ICE ToAN 06 - 07 BAo cAo ICET QuA HO~T £lQNG KINH DOANH BAo cAo uru CHUYEN TIEN ~ BAN THlJYET MINH BAo cAo TAI cHfNH 08 09 10 - 36 ~2~ ~ -lG TY \\£1.1 \\UU\\ \N'~~ O\N\\ =i MAM ':"~ ~ i~' CONG TY co pllAN 32 S5 170 duong Quang Trung, q~ BAo cAo CUA BAN DIEU IIANH Go Vc1p, ph5 H6 Chi Minh dinh kem bdo eao tai ehinh eho ndm tai ehinh kit thuc 3111212022 BAo cAo CDA BAN BIEU IIANH Chung toi, cac vien Ban DiBu hanh Cong ty C6 ph§n 32 (goi t~t Ia "Cong ty") trinh bay Bao cao cung voi bao cao tai chinh cua Cong ty dii dUQ'cki~m toan cho nam tai chinh k~t thuc 31/1212022 HQi dang quan tr] va Ban Di~u hanh HQi d6ng quan tri va Ban DiBu hanh diBu hanh Cong ty cho nam tai chinh k~t thuc 3111212022 va d~n l~p Bao cao nay, g6m: H?i dang qulin tri Ong Nguyen Th~ Anh Ong Ngo Thanh Thang PM CM tich Ba TrfuI Thi Binh Thanh vien Ong Vii Xuan Tao Ong Tr~n Ba Thuong Thanh vien CM tich Thanh vien Ban Di~u hanh Ong Nguyen Th~ Anh CM tich HQi d6ng quan tri Ong Ngo Thanh Th~ng T6ng Giam d6c Ong Pham Van Ha PM T6ng giam d6c Ba TrfuI Thi Binh K~toan tnrong Trach nhi~m ciia Ban Di~u hanh Ban DiBu hanh Cong ty co trach nhiem l~p bao cao tai chinh phan anh mQt each trung thirc va hQ'P ly tinh hinh tai chinh ciing nhir k~t qua hoat dQng kinh doanh va tinh hinh hru chuyen tiBn t~ cua Cong ty nam, phu hQ'Pvoi chuan rmrc k~ toan, ch~ dQ k~ toan doanh nghiep Vi~t Nam va cac quy dinh phap ly co lien quan d~n viec l~p va trinh bay bao cao tai chinh Trong vi~c l~p bao cao tai chinh nay, Ban DiBu hanh diroc yeu cAu phai: - Lua chon cac chinh sach k~ toan phu hQ'Pva ap dung cac chinh sach mQt each nh~t quan; - Dira cac phan doan va inrc tinh mQt each hQ'Ply va th~ trong; - Neu ro cac nguyen cic k~ toan thich hQ'Pco duoc tuan thu hay khong, co nhirng ap dung sai l~ch y~u c~n dircc cong b6 va giai thich bao cao tai chinh hay khong; sa heat - L~p bao cao tai chinh tren co hoat dQng kinh doanh; va dQng lien tuc tnr tnrong hQ'Pkhong th~ cho dng Cong ty se ti~p tuc - Thi~t k~ va thirc hien h~ th6ng ki~m scat nQi bQ mQt each hiru hieu cho muc dich l~p va trinh bay bao cao tai chinh hQ'Ply nhfun han ch~ nii ro va gian l~ Ban DiBu hanh Cong ty chiu trach nhiem dam bao rkg s6 k~ toan duoc ghi chep mQt each phu hQ'Pd~ phan anh mQt each hQ'Ply tinh hinh tai chinh cua Cong ty b~t Icy thoi di~m nao va dam bao rfug bao cao tai chinh tuan thu chuan mire k~ toan, ch~ dQ k~ tom doanh nghiep Vi~t Nam va cac quy dinh phap ly co lien quan dBn vi~c l~p va trinh bay bao cao tai chinh Ban DiBu hanh cling chiu trach nhiem dam bao an toan cho tai san cua Cong ty va tlnrc hien cac bien phap thich hQ'Pd~ ngan chjin va phat hien cac hanh vi gian l~n va sai pharn khac, a CONG TY co pHAN 32 BAo cAo CUA BAN DIEU IIANH s6 170 duong Quang Trung, quan Go Vfrp, ph6 H6 Chi Minh tlinh kem bdo cao tai ehinh eho niim tai ehinh BAo cAo kh thuc 3111212022 CUA BAN DIEU IIANH (ti~p theo) Ban Dieu hanh xac nhan r~ng Cong ty dll tuan thu cac yeu cAuneu tren vi~c l~p bao cao tai chinh Thay miit va a(li di~n cho Ban DiJu hdnh, ~ Art COMPANY LIMITED@ VE Since S6 :DbOj, D1-23fBC- ~ , '.A ' CONG TVTNHH KIEM TOAN VA £)INH GIA VIET NAM ••• - - THANH VIEN OQC ~p _ J , HANG KIEM TOAN LEA GLOBAL Chuyen nganh Kiem toon, D!nh gia, Tu van tai chinh, ke toon, thue 2001 TCN AE Hll Ntji, 03 thang 03 niim 2023 BAo cAo KIEM ToAN DQC L!p Kinb gin: Cac eB dong HQi dAng quan tr] va Ban Di~u hanh Cong ty CB pbin 32 Chung toi dll kiem toan Bao cao tai chinh kern theo cua Cong ty C6 ph§n 32 (goi tAt la "Cong ty"), duac ldp 01 thdng 03 ndm 2023, tit trang 06 din trang 36, bao g6m: Bang can d6i k€ toan tai 31/12/2022, Bao cao k€t qua heat dong kinh doanh, Bao cao hru chuyen ti~n t~ cho nam tai chinh k€t thuc cung va Ban thuyet minh bao cao tai chinh Trach nhiem ciia Ban Di~u hanh Ban J)i~u hanh Cong ty chiu trach nhiern v~ viec I~p va trinh bay trung thirc va hop Iy Bao cao tai chinh cua Cong ty theo chuan mire k€ to an, ch€ dQ k€ toan doanh nghiep Vi~t Nam va cac quy dinh phap Iy co lien quan d€n viec I~p va trinh bay Bao cao tai chinh va chiu trach nhiem v~ kiem scat nQi bQ ma Ban J)i~u hanh xac dinh la dn thiet de dam bao cho viec I~p va trinh bay bao cao tai chinh khong co sai sot y€u gian I~n hoac nhk lful Trach nbi~m ciia Ki~m toan vien Trach nhiern cua chung toi la dira y ki€n v~ bao cao tai chinh dira tren k€t qua cua cuoc kiem toano Chung toi dll ti€n hanh kiem toan theo cac chuan rmrc kiem toan Vi~t Nam Cac chuan mire yeu du chung toi tuan thu chuan mire va cac quy dinh v~ dao dire nghe nghiep, I~p k€ hoach va thirc hien cuoc kiem toan de dat diroc sir dam bao hop Iy v~ viec li~u bao cao tai chinh cua Cong ty co sai sot y€u hay khong Cong viec kiem toan bao g6m thirc hien cac thu tuc nham thu th~p cac b~g chirng kiem toan v~ cac s6 lieu va thuyet minh tren bao cao tai chinh Cac thu tuc kiem toan duoc hra chon dira tren xet doan cua kiem toan vien, bao g6m danh gia nii ro co sai sot y€u Bao cao tai chinh gian I~ hoac nhk lful Khi thirc hien danh gia cac nii ro nay, kiem toan vien dll xem xet kiem soat nQi bQ cua Cong ty lien quan d€n viec I~p va trinh bay bao cao tai chinh trung thuc, hop Iy nham thiet k€ cac thu tuc kiem toan phu hop voi tinh hinh thirc t€, nhien khong nham muc dich dira y ki€n v~ hieu qua cua kiem soat nQi bQ cua Cong ty Cong viec kiem toan cling bao g6m danh gia tinh thich hop cua cac chinh sach k€ toan duoc ap dung va tinh hop Iy cua cac iroc tinh k€ toan cua Ban J)i~u hanh cling nhtr danh gia viec trinh bay t6ng the bao cao tai chinh Chung toi tin tirong r~ng cac b~g chirng kiem toan ma chung toi dll thu thap diroc la d~y du va thich hop lam co sa cho y kien kiem toan ngoai tnr cua chung toi CoosO'ciia y ki~n ki~m toan ngoai trir Nhir dll thuyet minh tai muc V.15 Ban thuyet minh bao cao tai chinh, Cong ty hach toan gia tri ti~n su dung dAt phai nQP b6 sung ill nam 2018 d€n nam 2020 voi gia tri 8.591.518.067 d6ng vao k€t qua hoat dQng san xu~t kinh doanh nam 2022 can cir theo Bien ban lam viec 2110112022 gitra C\lC Kinh t€ BQ Quoc phong va Cong ty C6 phan 32 v~ viec soat, xac dinh ti~n Slr dung d~t qu6c phong ma khong thuc hien di~u chinh h6i t6 theo quy dinh cua chuan rmrc k€ toan Vi~t Nam s6 29 - Thay d6i chinh sach k€ to an, uac Hnh k€ toan va cac sai sot TrI}sci chinh: Tang 11 lOa nhi! SOng Dil 56165, dlll'llg Cau Gi~y, q~n Cau Giay, Hi! N¢i DT: 024 62 670 49114921493 Fax: 024 62 670 494 Website: www.vae.com.vn Chi nhanh: 56 1713Nguyen Huy Tuilng PhUllng 6, qu~n Binh Thanh, TP Ho Chi Minh DT: 028 6294 1117162521818 Fax: 028 6294 1119 -::~ \)'202~ ?: CONG ~ACH NHI~~ ~MlOAN v; "- VIETI < G," ~ BAo cAo KIEM TOAN' DQC L~P (tiip theo) y ki~n ki~m toan ngoal trir sa Theo '1 ki~n chung toi, ngoai trir anh hirong cua vfin d~ diroc mf ta tai doan "Co cua '1 kien kiem toan ngoai tnr", Bao cao tai chinh dll phan anh trung thuc va hop 1'1, tren cac khia canh y~u tinh hinh tai chinh cua Cong ty tai 31112/2022, ciing nhtr k~t qua heat dQng kinh doanh va tinh hinh hru chuyen ti~n t~ cho narn tai chinh k~t thuc cung ngay, phu hop voi ChuAn mire k~ toan, Ch~ dQ k~ toan doanh nghiep Vi~t Nam va cac quy djnh phap 1'1 c6 lien quan d~n viec I~p va trinh bay Bao cao tai chfnh vAn d~ khac ~~~f}~~"t,inh ,ua Cong ty cho nam tai chinh k~t thuc 31112/2021 diroc kiSm toan boi doanh ac Bao cao kiem toan phat hanh 29/03/2022 voi '1 ki~n kiSm toan ngoai tnr toan tien thue d~t phai nQP b6 sung tir nam 20 18 d~n narn 2020 voi gia tri 8.591.518.067 doanh Tdln Quoc Tuan T6ng Giam d6c s6 Gidy CN DKHN kiem toan: 0148-2023-034-1 Thay mat va d~i di~n cho CONG TY TNHH KIEM TO AN Ph~ Thi Hien Ki€m toan vien s6 Gidy CN DKHN kiem toan: 2449-2023-034-1 vA DJNH GIA VI:E;T NAM ;-:::::: 28"( ~ TV HaUl O!NH :AM /, I\"~ ~ BAo cAo CONG TY co pHAN 32 se 170 duong Quang Trung, quan Go YAp, ph6 H6 Chi Minh B TAl cHiNH Cho ndm tai ehinh kit thuc ngdy 3111212022 Miu s8 B 01 - DN G CAN DOl KE TOAN Tq.ingay 31 thdng 12 niim 2022 TAl sAN Mi t so A TAIsANNGAN~ 100 I Ti~n va cac khoan nrcng dmmg ti~n 110 Ti~n Cac khoan nrong duong ti~n II D~u nr tai chinh ngin han 120 ill Cac khoan phai thu ngin hgn Phai thu ng~n han cua khach hang Tra truce cho nginri ban ng~ han Phai thu ng~n han khac Du phong phai thu ngk han kho doi (*) 130 131 IV Hang tAn kho 140 141 149 Hang ton kho Du phong giam gia hang t6n kho (*) V Tai san ngin han khac Thuy~t minh 401.956.113.112 111 57.796.091.197 47.796.091.197 97.299.243.376 74.299.243.376 112 10.000.000.000 23.000.000.000 177.262.331.882 136.740.003.924 5.293.319.242 37.480.859.374 112.325.433.320 87.650.372.734 11.260.458.427 132 136 137 V.I V.3 V.4 V.5 (2.251.850.658) 192.225.986.980 198.751.862.802 3.518.047.357 24.035.455 3.388.562.466 105.449.436 105.449.436 105.449.436 131.789.563.148 126.174.782.886 V.9 118.150.801.589 117.909.476.589 252.528.435.234 114.253.527.600 113.976.502.600 242.736.090.484 (134.618.958.645) 241.325.000 393.482.600 (128.759.587.884) V.10 V.11 Thu€ va cac khoan khac phai thu Nha mroc 153 V.14 B TAIsANDAI~ 200 I Cac khoan phal thu dai han 210 II Tai san c8 dinh - Gia tri hao mon luy ki 220 221 222 223 Tai san cd dinh vo hinh - Nguyen gid 227 228 Gid tri hao man luy ki (*) 229 ill BAt dQng san dAu nr 230 IV Tai san dO'dang dai han 240 242 Chi phi xay dung co ban de'!dang V DAu nr tai ehinh dai hgn BAu tu gap vdn vao don vi khac VI Tai san dai han khac Chi phi tra tnroc dai han TONG CONG TAl sAN (270=100+200) 15.137.847.805 (1 723.245.646) 177.086.218.598 180.427.352.600 (3.341.134.002) V.7 Chi phi tra tnnrc ng~ han Thu€ GTGT duoc khftu tnr - Ban vi tinh: VND 0110112022 415.662.689.034 150 151 152 Tai san cd dinh hfru hinh - Nguyen gid 31112/2022 V.8 250 (6.525.875.822) TRACt ) ., VI (152.157.600) 277.025.000 393.482.600 (116.457.600) 819.656.802 819.656.802 808.290.909 808.290.909 10.572.570.000 253 10.572.570.000 10.572.570.000 10.572.570.000 260 261 V.11 2.246.534.757 2.246.534.757 540.394.377 540.394.377 547.452.252.182 528.130.895.998 (Cae thuyet minb fir trang 10 din trang 36 la bp phdn h(JJJthanh' cUa Baa cdo tai chinh nay.) )" c KIEM V.2 270 ~ :'72~ CONG TY co pHAN 32 BAo cAo TAl cHiNH S5 170 dirong Quang Trung, ql$ Go yAp, ph5 HB Chi Minh Cho niim tai ehinh kit thuc 3111212022 Mlu sa B 01 - DN BANG CAN DOl KE TOAN Tr;zingdy 31 thang 12 niim 2022 (tiip theo) Dan NGUONVON c NQPIIAITRA Thuy~t minh Mil sa 300 I NCfngin han Phai tra nguoi ban ngiin han Ngiroi mua tra ti~n tnnrc ngiin han ThuS va cac khoan phai nQPNha mroc Phai tra nguoi lao dQng 310 311 312 313 314 Chi phi phai tra ng~n han Doanh thu chira thirc hien ng~n han 315 318 V.15 V.17 Phai tra ngan han khac Du phong phai tra ng~n han 319 321 Quy khen thirong, phuc 19i 322 II NCf di'li han D VON can V.12 31112/2022 vi tinh: VND 0110112022 332.052.517.651 289.745.705.674 332.052.517.651 117.306.031.255 289.745.705.674 112.114.630.565 44.517.433.279 3.895.312.897 V.13 V.14 56.120.874.973 2.182.528.914 8.107.571.886 1.109.528.704 V.16 280.000.000 111.221.257.005 14.382.970.856 1.325.995.962 280.000.000 100.112.815.804 V.18 19.154.125.779 2.778.992.292 16.570.599.135 10.337.554.019 330 sa amr 400 I van chu sO'hiru hiru V 6n gop cua chu phiiu pha thong co quyen biiu quyit Quy dfru nr phat tri6n sa cs Lei nhuan sau thuS chira phan ph6i - L(Yinhudn sau thui chua phdn ph6i liiy ki din cu6i ndm truce - L(Yinhudn sau thui chua phdn ph6i nom II NguAn kinh phi N gu6n kinh phi va quy khac TONG CQNG NGUON VON (440=300+400) 410 411 V.19 411a 418 421 421a 421b 215.399.734.531 238.385.190.324 215.399.734.531 68.000.000.000 68.000.000.000 125.033.001.086 238.057.190.324 68.000.000.000 68.000.000.000 125.033.001.086 22.366.733.445 45.024.189.238 23.666.232.496 22.366.733.445 21.357.956.742 430 431 328.000.000 328.000.000 440 547.452.252.182 528.130.895.998 TP H6 Chi Minh, 01 thdng 03 niim 2023 CONG TY CO NgtrO'i l~p bi~u )I~ D~ng Ki~u Oanh (Cae thuyet minh fir trang 10 ,tin trang 36 10 b(j phdn K~ toan trtrO'ng /~ Trin Thi Blnh h(TJJ - 20 - ctia Baa cao tai chinh ntiy.) PHAN 32 -= CONG TY co pHAN 32 BAo cAo TAl CHiNH Cho.niim tai ehinh kit thuc 3111212022 S6 170 duc.'mg Quang Trung, ql$ Go vip, ph6 H6 Chi Minh Mlu sa B 02 - DN nAo cAo KET QuA HO~T DONG KINH DOANH Cho ndm tdi ehinh kit thiic 3111212022 Chi tieu Doanh thu ban hang va cung c§p djch V\l Cac khoan giam tnr doanh thu ~ Mi J so Thuy~t minh 01 VI Nam2022 Don vi tinh: VND Nam 2021 719.280.459.321 650.148.136.248 719.280.459.321 650.148.136.248 625.906.575.936 578.731.775.257 93.373.883.385 71.416.360.991 13.562.826.157 7.638.558.828 02 J Doanh thu thuan ban hang va cung cap dich vI} (10=01-02) 10 Gia v6n hang ban 11 LQi nhu~n gQP v~ ban hang va cung c§p djch V\l (20=10-11) Doanh thu hoat dQng tai ehinh 20 21 VI.3 Chi phi titi ehinh 22 VIA 1.296.492.5 89 Trong do: Chi phi lai vay VI.2 406.023.529 23 Chi phi ban hang 25 VI.7 5.894.142.351 4.750.944.770 Chi phi qulin 15' doanh nghiep 26 VI.7 56.306.851.021 33.817.431.627 10 LQi nhujn thuin tir hoat dQng kinh doanh 30 43.439.223.581 40.080.519.893 {30=20+(21-22)-(24+ 25)} '== 2:: J 11 Thu nh~p khac 31 VI.5 536.797.528 1.844.875.093 12 Chi phi khac 32 VI.6 123.646.509 175.399.058 13 LQi nhu~n khac (40= 31-32) 40 413.151.019 1.669.476.035 14 Tang IQi nhujn k~ toan trutrc thu~ 50 43.852.374.600 41.749.995.928 7.l85.641.155 7.l40.739.l86 36.666.733.445 34.609.256.742 4.289,23 2.223,07 MH 'A D NA -. '\1 (50=30+40) 15 Chi phi thu6 thu nh~p doanh nghiep hien hanh 51 17 LQi nhu~n sau thu~ thu nh~p doanh nghi~p 60 (60=50-51-52) 18 Lai' co ban tren cd phieu 70 VI.9 VI.10 TP H6 Chi Minh, ngdy 01 thdng 03 niim 2023 CONG TY CO pHAN 32 NgllOi I~p bi~u K~ toan trllOng )I~ D~ng Ki~u Oanh Trin Thi Binh (Cdc thuyet minh tir trang 10 din trang 36 fa h{5phdn hop ctia Baa cdo tai ehinh nay.)