Báo cáo tài chính công ty cổ phần đầu tư phát triển thành đạt 1596735700

sAo cAo rar cufNs euf ru irram zofi cONc rv cO pnAN BAU rU pHAr rRrnN THANH DAr CONG TY cO PHAN DAU TU PHAT TruEN THANH DAT Dia chi: Ducrng Nguy6n ThiD!nh, phuong Thanh Chau, thinh pfr6 en0 L1i, tinh Ha Nam BANG cAN EOl xE ToAru GIOA NIEN Ngay 30 thSng 09 ndm2017 Mdu s5 B01a-DN D8 Don v!tlnh: VND MA TAt SAN so A, rAr sAru rucAru H4ru l Tiiin vd Thuyiit minh 100 ciic khodn i,rrng duong tidn 110 5.1 30t0912017 01t01t2017 315.021.120.081 399.079.267.091 101.622.277.189 14.628.366.819 14.628.366.819 Tien 111 CAc khodn tucrng duong ti6n 112 5.122.427.189 96.499.850.000 130 135.966.275.429 296.292.354.866 5.2 98.474.868.055 96.087.199.813 33.995.007.374 lll Cic khoin phiithu ngin hqn Phei thu ngdn hAn crla kh6ch hang 131 2.Tralruoc cho nguoibSn ngdn han 132 5.3 135 5.4 Cdc khoin phdi thu khdc '136 5.4 3.496.400.000 2.462.478.037 lV Hdrng t6n kho Hdrng ton kho 140 5.5 141 77.026.207.413 77.026.2A7.413 86.595.823.378 86.595.823.378 V Phai thu ve cho vay ngSn hqn Tii sdn ngin han kh6c 24.742.677.016 173.000.000.000 150 406.360.050 1.562.722.028 Thue vd c5c khodn khdc phdi thu Nhd nucyc 153 366.181.742 1.562.722.028 B TAr SAN DAt HAN 200 120.973.058.349 73.953.740.525 220 52.118.794.582 54.847.145.594 52.118.794.582 54.847.145.594 ll Tiisin cr5 Ointr Tai s6n c6 dinh h(ru hinh 221 - Nguyln gia 222 90.837.633.964 84,017.788.509 223 (38.718.8s9.s82) (29 170.642.915) - Gi6 trihao mon fiy kO V Diu tw tii chinh dii han 250 '1 D6u tu vdo c6ng ty li6n ket, li6n doanh 252 Vl Tai sdn dii han khic Chi phi trd truoc ddi han 261 TONG CQNG TAI SAN 270 5.8 5.7 260 5.6 64,478.000.000 13.230.000.000 64.478.000.000 13.230.000.000 4.376.263.767 5.876.594.931 4.376.263.767 5.876.594.931 435.994.178.430 473.033.007.616 Bao ctio taiclrinlt giTa nien cio phtticluQc cigc clrung,tojthuyet minh kint theo cONG TY CO PHAN DAU TI,/ PHAT TRIEN THANH DAT Eia chi: Ducrng Nguy6n ThiDinh, phuong Thanh Chriu, thirnh ph6 Ph0 Lf, tinh Ha Nam Miu sti Boia-DN BANG cAIrI o6I KE TOAN GIOA NIEN DQ (tiiip theo) Ngay 30 th6ng 09 ndm2017 NGUON V6N C NE PHAI TRA l No ngin hqn Me sO Don vitinh: VND ThuyiSt 01t01t2017 30t0912017 minh 300 211.841.047.681 2s4.348.138.651 310 182.207.856.105 247.894.638.651 52.245.975.150 39.856"698.710 19.693.703.949 140.546.396.982 Phei trd nguoi bdn ngdn hqn 311 5.10 Ngucri mua trd ti6n truoc ngSn han 312 5.11 Thue vdr c5c khodn phdi nOp Nhdr nucvc 313 5.12 4.108.177.006 4.191.542.959 Chi phi phdi trd ngdn hqn 315 5.13 160.000.000 300.000.000 319 5.14 6.000.000.000 320 EO Phai trd ng5n han khac Vay vd nq thu6 tdi chinh ll, No dii ngin hqn han 330 Phai trd ddi han kh6c 337 Vay vd nq thu6 tdi chinh ddi han JCO D V6N CHU SCY HOU l V6n chu V6n gop - CO so hiyu cLia chi sd huu phi6u pn6 tnong co quyen bi€u quyet Loi nhuAn chua phdn ph6i - L/VSf chua phdn tru'oc pndiny ke den cu6i Xy - L/VSf chua phan pn6i ky TONG cQNG NGUON vON 63.000.000.000 29.633.191.576 6.453.500.000 5.14 26.875.191.576 2.191.500.000 5.9 2.758.000.000 4.262.000.000 224.153.130.749 218.684.868.965 224.153.130.749 218.684.868.965 411 20c.000.000.000 200.000.000.000 41 1a 200.000.000.000 240.000.000.000 421 24.153.130.749 18.684.868.965 24.016.760.892 5.589 829 007 421b 136.369.857 13.095.039.958 MO 435.994.178.430 473.033.007.616 400 410 5.15 421a Ha Nam, ngdy 20 thang 11 ndm 2017 NGI/OI LAP ffi Dinh Th! Phucrng Thdo KE ToAN TRt/oNG A''fi* -' Nguy6n Manh Tuy6n 'iat: crio tai citinh giti'a niOn cio nity 1:ltai cluoc cloc cltLtrr.cl 7$ +? Nguyen Huy Cuong voi tltuydt ntinh kent tltea omJa >! -7c' ' r >.='2 J-v 1l a o.7 > .>-c Jv -{ O='o' -' E o, n a ut 7,'' /' o A,= -J _ \J< &-= J ,r, -.+^) -= o= it' o=z >'l -l a= >, Z-brL a=Z Ulr- >=Y 'a', 2,4 O,' lTl, 2! - ot: ; o Q z io (D),t 3r! = ,O) { o, xrfl' i { o z vq{ p- z A) za" 6) = !),r a Ol 0J( \) o \ U tr o N !)I o CONG TY co PHAN DAU Tt} PHAT TRIEN THANH DAT Dia chi: Duong Nguy6n ThiDinh, phuong Thanh Ch6u, thdnh ph6 pht] Lyi, tinh Hdr Nam eAo cAo Lt/U CHUYEru TIEru TE GIOA NIEN Do truc tiep) M5u sO B03a-DN (Theo phuong ph6p Quf nitm 2017 CHiTIEU I LI.,PU CHUYEN TIEN Tt/ Mi sO LUy kO tw diu Nim Don vltinh: VND nim dtin cui5i quf niy Nim trw6c HOAT DQNG KINH DOANH Tien thu tu bdn hang, cung c6p dich vu va doanh thu khdc Ti€n chitrd cho ngucri cung c5p hang hoa vd dich vu Tien chitrd cho nguoi lao ddng Tien chitrd l6i vay Tien chi nop thu6 thu nhAp doanh nghi6p Tien thu khac tu hoat dong kinh doanh Ti6n chi khac cho hoat dong kinh doanh Luu chuydn ti6n thuin tu ho?t clQng ki_nh dganh II LI./U CHUYEN TIEN TU HOAT DONG DAU TI./ , , -7 -.1I ren chi d6 mua sdm, xAy dung TSCD vd cdc tdi s6n ddri han khac Tien thu tu lf, nhuong ban TSCD vd c6c tiii sdn dai han khdc Ti6n chi cho vay, mua cdc c6ng cq ng 01 291.266.719.601 396.679.765.615 02 (260.354.017.038) (250.273.018.865) 03 04 05 06 07 20 (6.279.395.761) (714.679.834) (3.056.579.209) 26.775.597.389 (12.197 472.e11) 35.440.172.237 (6.41I.690 518) 21 (8.074 390.e10) 22 23 c0a don vi kh6c Tl6n thu h6i cho vay, bdrn lai ciic cOng cr,r no cia do,n vi khdc Tien chi dau tu gop v6n vio dcyn vi kh6c Ti6n thu hoi dAu tu gop v6n vdo don vi khdc zo / 27 Tien thu lai cho vay, c6 t0c vdr lcyi nhuSn (1.551.335 912) (497.615.236) 54.230.411 (2.724,816.542) 135.275.518.953 181.818.182 ( 14.500.000.000) 24 187.500.000.000 25 (51 248.000 000) 98.31 86'1 (57.500.000.000) (10.000.000.000) 79.635.339 ducyc chia Luu chuydn ti6n thuin tu hoat d6ng dAu tu ilr 30 116.057.738.133 (67.420.364.661 Lt/u cHUyEN TIEN Tr/ HOAT DONG TAt CHINH Tien thu tu,phdt hdnh c6 phi6u, nh6n v5n 31 80.000.000 000 qop cua ch0 s& huu '2 ^ -,: lenchi trd von gop cho c6c chrl s6' hOu, mua lai c6 phi6u cfia doanh nqhiep dd phdt hdnh ! ^ -.:I r6n vay ngdn han, ddi han nh2rn duoc Ti6n chi trd no g6c vay Ti6n chitrd ncy thu0 tai chinh C6 tuc, lo-i nhu6n da tr6 cho chi so hOu Luu chuy1n ti6n thudn tu hoat dOns tai chinh OZ Luu chuyiin tiirn thuin k!, Ti6n vi twong duong ti6n tliu k!, Anh hudng cua thay d6i ty gia fr6i Ooai quy Tiiin vi tucrng duong ti6n cui5i ky 33 34 35 10.000.000.000 (74 504.000 000) (78.836.000.000) 40 (64.504.ooo.oo;) 1.231.090.186 50 86.993.910.370 69.086.244.478 60 14.628.366.819 25.327,328.902 101.622.277.189 94.413.573.380 JO 67.090.186 61 70 11 nam 2017 NGLTCII LAP KE TOAN TRI/ONG 6rt *t Dinh ThiPhucrng Thio Bao cao tai chinh gi|'a niert Nguyen Manh Tuy6n ?E w clo pltdi cluo'c cloc churtg voi thuy6t rrtirtlr kent tlteo ) cONG TY c6 PHAN DAU Tt, PHAT TRIEN THANH DAT Dia chi: Duong Nguy6n ThiDinh, phuong Thanh ch6u, ihdnh ph6 phi LV, tinh Hd Narn BAN THUyET urruH eAo cAo rnrcniruu cHoN Loc Quf ndm 2017 n11iu st5 B09a_DN DAc DIEM HoAr DQNG cUA DoANH NGHtEp Hinh thrlc s& hiru v5n: COng ty C6 phan D6u tu Phat tri6n Thanh Dat lA c6ng ty c6 phAn ducyc thdnh lap tai Viet Nam theo GiSy chung nh6n ddng kf doanh nghiQp c6 phAn s6 ozoot94008 sd Ke hoach va Ddu tu tinh Hd Nam cdp lan dAu 07 thang ndm 2001, duqc chuyen d6i tu cong ty TNHH thdnh c0ng ty c6 phrin theo Gi6y ch0ng nhAn ddng kf kinh Ooann thay d6i l6n thu 13 ngdy 27 th(tng 11 nitm 2015 V6n dieu 16 c0a Cong ty theo Gi5y ch&ng nh6n ddng 200 000.000.000 d6ng (Hai trdm tf kf doanh nghiQp mcyi nhdt ta d6ng) Nginh ngtr6 tinn doanh vd hoat d6ng chinh: Hoat dong chlnh crla Cong ty ld b6n be tong thucrng ph5m, vu kh6c Chu ky sdn iay oung ccy bdn vd c6c dich xuit, kinh doanh th6ng thucrng Chu k1i sdn xudt, kinh doanh thdng thucrng ctla Cong ty duEc thuc hi6n thoi gian khong quA 12 thang CCy SCy LAP BAO CAO TAr CHINH Co s& ldp 86o c6o tii chinh giira ni6n B5o c6o tdri chinh giira ni6n d0 kdm theo ducvc trinh bdry theo nguyon tdc giri g6c vd phu voi chu6n oo ooanrr nghiep viet Nam vd c6c quy dinh ph6p [6 luc lgan,.ctrf fe !o3n lf c6 lien quan den vi6c r6p vd trinh bdy Bdo ciio tdri cliinn giua nien d0 hcrp Chuin mwc k6 to6n vi cfr6 OE ki5 to6n Cong ty ep dulg cdc chuSn muc Ke to6!yiet Nam, Che d9 Ke to6n doanh nghi6p duoc ban hdnh theo Thong tu s5 zoolz0l4iTT-BTC ngity 22t12tzol+ c,iaBo Tei chinh, Thong tu s6 tstzotslTT-BTC rlgav r ao5t2o15,.Thong tisatiotanr-BTc ngity 21t03/2016 cia Bo Tdi chinh stJ'a doi,.b: tyng mQt s6 dieu Thong tu s6zootzo14/TT:BTC ngri zzidio\i hucrng d6n che Oo kt! to6n doanh nghiep Tuy6n b6 va viec tu6n thi chudn muc k5 to6n vi ch6 rii to5n Ban GiSm d6c Cong ty ddm bdo da tuan th0 d6y dri ydu cau cia c6c Chuan mLr,c ke to6n va Che o0 k€ toan doanh nghiep Vi0t Nam hien hanh viec lAp 86o cdo tai chinh giira niendo cONG TY cO PHAN DAU TI/ PHAT TRIEN THANH DAT Dia chi: Duong Nguy6n ThrDinh, phucrng Thanh chau, ir,ann prr6 pnrl Lf, tinh Hd Nam BAN THUvET nnlruH Quyi ndm 2017 ruAnlt eAo cAo rAtcHlNH cHeN Loc (TtEp rHEo) M6u so BO9a-DN rRI CHINH, DoiN V!TIEN TE S[/ DUNG TRoNG xE roArrl Niim tdi chinh c0a Cong ty nit Oau tu ngdy 01/01 va tet tnUc vdo ngdy 31112 ndm duong lich 86o c5o tdi chlnh gi0a nien dQ duEc l6p cho ky 30t06t2017 tdri chlnh tu ngdy 01lO1l2O17 den ngdy Don vi ti6n te sir dUng kti todn ld dong ViQt Nam (VND) ToM TAT cAc cglruu SACH xE roArt QUAN TRoNG 4.1 tinh k6 todn tPcpc ViQc l6p vd trinh bAy 86o c5o tdi chinh gi0a ni6n d0 cria Cong ty tudn thi theo ciic Chu6n muc k0 to5n Viet Nam, chti d9 ke toAn doanh nghigp ViQt Nam, yeu cAu Ban Gi6m d6c phdi co nhirng uo'c tinh vd gi6 dlnh dnh hu&ng ddn s6 liOu b6o c6o v,0 c6ng ncr, tai sdn vd vi6c trinh bdy cdc khodn cong no vd tdi sdn tiem tdng tai ngdy ket th0c ndm tdri chlnh c6ng nhu c6c s6 tieu bdo c6o ve doanh thu vd chi phi su6t ndm tai chinh Ket qu6 hoat dong kinh doanh thuc te co the kh6c voi cdc uoc tinh, gid dinh ddt 4.2 Tidn vi , c5c khoin tucrng ducrng ti6n I -,: Ti6n bao gOm tien mdt tai qu!, c5c khodn ti6n g&i ngAn hdrng (khong ky hqn) vd tien dang chuyen C6c khodn tucrng duong tien la c6c khoin ddu tu ngin han co thcyi han thu hoi hoac d6o han khong qud thSng co khd ndng chuy6n o6i tnanh mot luong ti6n x6c dinh va khong co r0i ro chuyen O5i tnann tien ke tu ngdy mua khoin dau tu tai thoi di6m bdo cdo 4.3 Ncr phiithu Cdc kho6n phdi thu trinh bdy 86o cdo tdi chinh theo gia tri ghi s6 phdi thu tu khach hang c0a COng ty vd cac khodn phdi thu kh6c cong voi du phong nq ph6i thu kho doi Tai thcyi diem b6o c5o, n6u: - Khodn ph6i thu co thcvi gian thu hoi hoic todn ducyi sdn xu6t kinh doanh) ducrc ph6n toai ld Tdi sdn ngSn han; nim (hoic mQt chu ky Khodn phdi thu co thoi gian thu hoi hoic to6n tren ndm (ho6c nhieu hon mot chu ky sdn xuSt kinh doanh) duoc ph6n loai la Tai sdn dai han; Du phong no- phdi thu kho doi the hiQn phdn gid tri du kien bi t6n th6t c6c khodn phdi thu khong du'oc khach hdng to6n ph6t sinh d6i voi s6 du cdc khodn phdi thu vdo ket thuc nim tii chinh Du'phong na phdi thu kho doi duoc trich 16p cho nhOng khodn phdi thu dE quA han todn tu' sdu thang trd' l€n hodc ciic khodn phdi thu md khach no- kho co khd ning thantr todn bi lf, pha sdn hay c6c kho khan tuong tu,(khong bao gonr nhring kilach hang da qua han tren nhung dang ti6n hanh toan hoac co cam kOt thantr toan thoi gian toi) PHAT TRIEN THANH DAT pn'l O*onn tlgurei'tliOirt',, OhrO'nn tnann Cnau, inann ,n6 cONG TY CO PHAN DAU Oi, "tli BAN THUYET nnrruu OuV nltm 2017 TI.P tr, tinn Ha eAo cAo TAI CHINH CH9N l-gC lrlEn THEO) Nu* wlSu s6 B09a-DN 4.4 Hing tdn kho vir c6rc chi phi li6n quan truc tiiip Gia g6c hdng t6n kho bao gom chi phl mua, cne oien tr4ng th6i sfin sdng sti, dqng' khac ph6t sinh dO co duqc hang t6n kho d dia diem vd x6c dinh bang gia ban ucvc tinh Gia tri thu}n co the thrrc hiqn duqc c6a hdng t6n kho duEc trudic6cchiphludctinhoetieuthudugchdrngt6nkho hach to6n hAng t6n kho voi gia tri Cong ty 6p dung phuong ph6p ke khai thuong xuy'6n de dugc x5c dinh theo nhu sau: qu6n gia quy6n th6ng' Gi6 tri hdng t6n kho dr.rEc x6c dinh theo phuong phep binh 4.5 Tii sin cO Olntr vir khdu hao tii sin ci5 Oinn lu! k6' Tdi sin c6 dinn dugc phin 6nh theo nguy6n gi6 vA gi6 tri hao mon Tdi sdn ca ilinn hitu hinh chi phl co li6n quan trqrc Nguyon gia tai s5n c6 dinh hou hinh bao gom gia mua vd nhong hpu tie; Oen uie dua tdi sdn vdro trang th6i sfin sdng sir d*ng' Nguy6n gi6 tai s6n c6 dinh phi sdn xuAt thUc te ph6t sinh hinh try ldm, tqr x6y dqrng bao g6m chi phi xay dlrng, chi 0., n, phi tip dat vir cnay tn& C6c chi phi n6ng c5p tai sin c6 dinh hiru hinh duqc von chira dugc tinh viro kOt hoa, ghi tdng nguyen gi6 tdi sdn c5 dinh; cdc chi phi bdo tri, sira hay If, qud hoqt OEng kinn doanh ky Khi tai s6n c6 dinh h0u hinh dugc b5n phiit sinh ndo 15 l6i kho-in cfrc nguy6n gi6r v2r gi6 tri hao mon l0y kri dr-rgc x6a s6 va b6t ky c6 olnn hiru hinh d6u duqc hach to6n vdo ktit qud hoat dOng kinh t! tais6n doanh drp dung cho t6t cd Kh5u hao TSCD hiru hinh dugc tinh theo phuong phap duong thang, gi6r su6t thoi gian uoc tlnh cdc tdi sin theo ty 19 duqc tinh to6n Oe_Olan n6 npylin ngiry 25fi412013 cia sfr dung va phu hqp vo,i hucrng dan taiTh6ng tu s6 +Slzo13/TT-BTC dUng vd trich kh6u hao tAi sdn c6 Oinn' BO Tdi chlnh ve viec huong OAn CnO d0 quin l}i, s& sung mOt s6 diOu c0a Thong Thong tu s6 14712016/TT-BTC ngdy 13t1012016 s&a O6i, b6 qstzol3/TT-BTC vdr Thong tu s6 zgtzolltrr-BTC ngiry '1 2to4t2o17 sira d6i, b6 sung tu, s6 mot s6 dieu c0a Thong tu s6 +5lzo13ITT-BTC' Thoigian trich khdu hao tdi sdn c6 dinh hOu hinh c0a Cong ty nhu sau: 19 ndm - Nha c[ra, vAt ki6n tr0c 02 - 0B ndm - May moc thitlt bi - Phu'ong tien vin Thi6t bi dLrng cu qudn Tei sdn khSc 06 - 10 tdi nim 05 n6nt lY 02 - 05 nim CONG TY c6 PHAN DAU TI/ PHAT TRIEN THANH DAT Dia chi: Duong Nguy6n Th!Dinh, phucrng Thanh ChAu, ph6 Phi BAN rHUyEr urruu eAo cAo TAr CHINH cHgN Loc (TrEp THEo) Quf ndm2017 Ly, tinh Hir Nam Miu sti Boga-DN 4.6 CAc khoin diu tw tdi chinh C5c khodn dAu tu tdi chinh duEc ke to6n theo phuong phap gia g6c Cong ty chi hach to6n vao thu nh6p tr6n b6o c6o ket qud hoat dong kinh doanh khodn ducyc chia tu loi nhudn thuAn -,1 Iuy ke cOa b6n nh6n ddu tu ph6t sinh sau ngiy ddu tu C6c khodn kh6c md COng ty nhan ducrc ngodi lgi nhufln duoc chia duqc coi ld phAn thu hdi c5c khoin d'Au tu vir duoc ghi nh6n ld khodn gidm tru gia g6c khodn dAu tu C5rc khodn dAu tu tdi chinh tai thoi di6m bao c6o, n6u: (i) Co tho'i hqn thu h6i hodc d5o han khong qu5 90 ke tu ngdy mua khodn dAu tu d6 dugc coi lA "tuong duong tien"; (ii) Co thoi han thu hoi v6n duoi (mQt) nim ho{c (mQt) chu ky kinh doanh duEc phAn loai ld tdi sdn ngSn han; Co thoi hqn thu hoi v6n tr6n (mQt) ndm hodc tren (mQt) chu ky kinh doanh duoc ph6n loai ld tdi sdn diri han (cdc kho6n dAu tu tai chinh ddi han) Chi ti\t chinh sdch ghi nhQn cdc khodn cl6u twtAi chinh cfia Cong ty nhw sau: Cdc khodn cho vay C5c khodn cho vay duoc xdc dinh theo gi5 g6c tru di cdc khodn du phong phdi thu kho doi Du phong phdi thu kho ddi c6c kho6n cho vay, ciia Cong ty duEc trich l6p theo quy dinh ke to6n hi6n hdnh DAu tu vdo c6ng ty lien ket Cong ty li6n ket ld mdt cong ty mir Cong ty co dnh hudng dang ke nhung khong phii la c6ng ty hay cong ty li6n doanh c0a Cong ty Anh hudng dang ke the hien d quy6n tham gia vao viec dua quyOt Oinh ve chinh s6ch tdri chinh vir hoat dong cia ben nhdn ddu tu nhung khong dnh hudng ve mat kiem sodt hoic dong ki6m so6t nhung chinh sdch ndy Cdng ty ghi nhdn khodn dAu tu vdo cong ty lien doanh, lien ket theo gi5 g6c Cong ty hach to6n vdo thu nhdp tren 85o c5o kdt qud hoat dong kinh doanh khodn ducyc chia tu loi nhuAn thuAn lOy ke cia ben nhan d6u tu ph6t sinh sau ngdy dAu tu Cdc khodn kh6c md Cong ty nh6n du'o'c ngoai loi nhu6n du'oc chia du'oc coi lir phan thu hoi khodn dAu tu, vd du,o,c ghi nh6n ld khodn gidm tru gi6 g6c d5u tu 4.4 Chi phltri trucrc Chi phi trd tru'oc bao gorn c6c chi phi thu'c tO dA phat sinh nhu,ng co lien quan d6n ket qud hoat dong sdn xuSt kinh doanh cia nhieu ky tdi chinh Chi phi trd truoc bao gom khodn trd tru'o'c tien thue d5t, chi phithanh lap vd c6c khodn chi phitrd trr-r,o'c khdc C5c khodn chi phi tra truoc khdc bao gom chi phi crip quy6n khai th6c m6 c6t, gia tri cong cq, dung cu linh kien loqi nhd di xuSt dung, va duoc coi ld co khd ning dem lai lo-i ich kinh t0 tu'ong lai cho Cong ty Cdc chi phi niry du'o-c v6n hoa duoi hinh thric cdc khodn trd trr-roc va du'oc phan bd vdo Bao cao k6t qud hoat clong kinh doanh, su dirng phuong ph6p cir-rong th6ng theo cic quy ciinh ke to6n hien hanh coruc ry co pHAt{ DAU Tt/ pHAr rnrEru THANH DAT T! Dia chi:Duong Djnh, phucrng Thanh Ch6u, ph6 BAN THUvET ulrvH eAo cAo rAt CHINH cHoN Quf ndm2017 phi Ly, tinh Hd Nam loc lrree rHEo) M5u si5 Boga-DN No phiiitrd 4.5 C6c khodn phdi trri trinh bdy 86o cdo tdi chinh giCra nien theo gi6 tri ghi s6 phii tre tti khach hdng cia Cong ty vd c6c khodn phdi trd kh6c vd ducyc chi tiet cho tung doi tuong phdi trd Taithcyi diem bao c6o, n6u: - Khodn phai tra co thoi han to6n duoi doanh) ducrc phAn loai ld ngdn han; - Khodn phrii tr6 co thoi han to6n tren n5m (hoic nhieu hcyn m6t chu ky sdn kinh doanh) duoc phAn toai ld ddri han; '1 ndm (hoac mOt chu ky sdn xudt kinh xujt Chi phi di vay 4.6 Chi phi di vay bao gom c6c khodn l5i tien vay, cilc kho6n chi phi kh6c phritsinh ti6n quan tcri qu6 trinh ldm thi tuc vay dugc ghi nhQn vdo chi phi hoat d6ng tai chinh ndm tru truong hcrp c5c khodn chi phi di vay dugc tinh vao (v6n hoa) gia tri tai sdn co li6n quan truc tiep den viec dAu tu xAy dung, mua sdm tdi s6n hodc sdn xu6t cac tdi sdn dd dang c6 drl di6u kien v6n hoa theo quy dinh tai chu6n muc chi phi di vay Chi phi phdi trd 4.7 Chi phi phdi trri bao gdm gi6 tri cdc khodn chi phi dA duoc tinh vdo chi pht hoat ddng kinh doanh ky tdi chlnh, nhung chua duoc thuc chi vdo thoi diem ket thtic ky tli chinh Khi cdc chi phi phat sinh thr,rc te, neu co chdnh lech voi s6 da trich, ke to6n tien hanh ghi b6 sung hodc ghi gidm chi phi tuong ung v0i ph6n chenh l6ch 4.8 V5n chrl s& hiru Nguyen t5c ghi nhAn v6n dau tu - V6n d6u tu cia ch0 sd hiru cia chi sd hiru: dLroc ghi nhQn theo s6 v6n thuc gop cia chi sd h0,u - Co tuc phdi trd cho cdc c6 oong duoc ghi nhQn la khodn phdi trd Bdng Can O5i toan cia cdng ty sau co Nghi quyet chia c6 t0c cOa HOi d'ong c6 d6ng cong ty te Nguy6n tEc ghi nhSn chenh lech ty giii: t5t cd cilc khodn chenh lech ty gi6 deu duo-c phdn 6nh vdo doanh thu hoat dong tdi chinh (neu 16i) hodc chi phi hoat d6ng tdi chinh (neu lo) Nguydn tdc ghi nh6n lo-i nhuAn chu'a ph6n ph6i: to-i nhuan sau thu6 chu,a phAn pn6i ta s6 cia doanh nghi6p sau tru' (-) c6c khoan di€u chinh 6p dung hoi t6 thay Odi cninfr sach ke todn vd dieu chinh hoi t6 sai sot yeu cfra cac ndm trtr oc lo-i nhuan tu' cac hoat dong 4.9 Doanh thu Doanh thu duo-c ghi nhAn ket qui giao clich duo-c xac dinh mot cdrch ciirng tin cdy va Cong ty co kha pling thu ituoc lo-i ich kinh te tu.giao ciich niy coruc ry c6 pHAN DAU Tt, puAr rnlEru THANH DAT ThiEinh, Thanh ChAu, ph6 Ph0 BAN THUvET ulruH eAo cAo rAl cHiNH cHgN Lgc (TtEp rHEo) Quf nitm 2017 L' , tinh Hir Nam M5u s6 BO9a-DN (i) Doanh thu b6n hdrng duoc ghi nhQn ph6n lcyn r0i ro vd loi ich gdn lien voi quyen sd hou hdng hoa dE dugc chuyon giao cho nguoi mua vd hdng hoa di duoc giao cho nguoi mua vd ducrc chdp nhdn c0a khach hdng (ii) Doanh thu cung cdp dich vu duoc ghi nhqn phAn lon rtli ro vd loi ich di duoc chuy6n giao cho khdch hang, dich vu dd duoc cung c6p vd ducyc kh6ch hang chdp nh6n (iii) Doanh thu hoat d6ng tdi chinh bao g6m doanh thu phdt sinh tu lai tien g&i, lai tien cho vay, 16i chdnh lQch tf gi6, va c6c khodn doanh thu hoat dong tdi chinh khdc LAi tien giii, lii tien vay dugc xdc dinh trdn ccr sd d6n tlch, dugc xiic dinh tren s6 du cdc khorin tien : gr."Pr va rat suat ap dung (iv) LSitu c6c khodn dau tu ducrc ghi nh6n khicong ty co quy6n nh6n kho6n lai (v) Thu nhip kh5c Ia kho5n thu duEc tu c5c hoat dong kh6c ngodi c6c hoat d6ng dd n6u tr6n 4.10 Thue ThuA Gie ir! gia tang (GTGT): Hoat dong kinh doanh chinh cia Cong ty ld lTnh vuc x6y l5p ndn thue suSt thue GTGT d6i voi c5c hoat dOng c0a C0ng ty 10% Thu6 Thu nhdp Doanh nghi€p (TNDN): C0ng ty phdi nQp thuO TNDN voi m0c thu6 su6t ti) 20% Thue tfru nhqp hiQn hdrnh ld khodn thuO d'ucvc tinh dua trdn thu nh6p chiu thu6 ky vo,i thue suat 5p dung nim tiri chinh Thu nhdp chiu thu6 ch6nh lQch so voi lcyi nnuan te to5n ld dieu chinh cdc khodn ch6nh l6ch tam thoi giira ke toSn thu6 vd kO to5n tdi chinh c0ng nhu dieu chinh cdc khodn thu nh6p hay chi phi khong phdi chiu thue hay khong duoc khSu tru' 4.11 Lii ccy bdn trdn c6 phieu L5i co bdn tren c6 phieu o6i vOi cdc c5 phieu ph6 thong duoc tinh bing c6ch chia lo-i nhu6n hoic 16 thuoc ve c6 oong sd hiru c6 phieu ph6 thong voi s6 luong binh qudn gia quyen c6 phieu pn6 tnong luu hdnh ky Lii suy gidm tren c6 phieu duoc x6c dinh , J -.: bdng viec dieu chinh lo-i nhLrAn hodc 16 thuoc ve c6 oong sd hrlu c6 phieu pn6 tnong va s6 lu'o-ng binh qu6n gia quy6n c6 phieu ph6 thOng d'ang luu hdnh dnh hu6'ng cia c5c c6 phieu ph6 thong co tiem ndng suy gidm bao gom trdi phieu chuyen o6i va qryOn chon c6 phieu 4.12 Cong cu tii chinh Ghi nh6n ban diu Tai sdn tjri chirrh: Tai ghr nhan ban d6u, tai sdn tli chinh duoc ghi nhan iheo gia g6c cong cac chi phi giao clich co lien quan tru'c tiep den viec nrua sanr tAi sdn tai chinh cio Tai l0 cONG TY cO PHAN DAU TLT PHAT TRIEN THANH DAT frfm BAN THUYET UIruU EAO CAO rRI CHII'IH CH9N LgC ITIEE THEO) Quli ndm 2017 Miu si5 B09a_DN sdn tai chinh c0a C0ng ty bao gom ti6n, c5c khoiin tuong duong ti6n, cdc kho6n phdi thu khSch hang, phdi thu kh5c, cdc khoiin ky quf, cdc khoiin dAu tu tdi chinh va c6c cong cqi tiii chinh phSi sinh Cong no tai chinh: Tai ngdy ghi nh6n ban dlu, c6ng ng tdri chinh ducrc ghi nh6n theo gid g6c c6ng c6c chi phi giao dich c6 lien quan trgc tiOp Oen vigc phrit hdnh cong ncr tdi chinh d6 Cong ng tai chlnh cia C6ng ty bao g6m c5c kho6n phdi trd ngucri bdn, phiii tr6 khiic, cdc khodn chi phi phdi trd, c6c khodn no thud tAi chinh, c6c kho6n vay vd cong cu tdi chinh phSi sinh Danh gi6 taisau lin ghi nh6n ban diu Hien tai, chua co quy dinh ve d5nh gid lai cong cu tdi chinh sau ghi nhiin ban dAu 4.13 C6c b6n li6n quan Viec trinh bay m6i quan hQ voi c6c ben lien quan vd cdc giao dich gioa doanh nghiep voi c5c bdn li6n quan ducrc thr,rc hi6n theo chudn mgrc Ke toan Vi6t Nam s6 zo ,,rnong tin ve cdc ben li6n quan" duoc ban hdnh va cong b6 theo euyr5t dinh s6 n4noo3leD-BTC 12ndm2003c0a86trudng BoTeichlnhvAThong tu161:Z11T7TT-BTC,,Huong dan thuc hien muoi sau ito) 0iudn rlr kJ toan oan hanh theo euy€t dinh s6 149t20011QD-BTC ngiey 3111212001, Quyet dinh s6 16st2oo2teD-BTc ngity 31t12t20o2va Quyet dinh s5 234lzoo3tQQD-BTC ngiey 30112t2003 cl.]a Bo trudng Bo rai chinh,, ban hdnh 31 th6ng ngdy 31112t2007, cu the: c6c bon lien quan ducvc coi ld li6n quan n6u mot bdn c6 khd ndng kiem sodt hodc co dnh hudng dang ke o6i voi b6n vi6c quyet dinh cdc chinh sdch tdi chinh va hoat dong cdc trucrng hop du,oc coi ldr ben lien quan: cdc doanh nghiQp - ke cd cong ty me, cong ty con, cong ty lien ktit - cac cd nhan, truc tiep-hay gian tiep!ua'm0t hodc nniSuirung gian, co quyen kidm so6t cdng ty hodc chiu sq/ kiom r*t c6ng ty, hodc cing chung ki6m so6t voi cong ty C5c b6n li6n tet, c5c c5 nhdn nao",i" trq,c tiep loac gi6n ti6p nim quy€n bieu quy€t c0a c6ng ty md co dnh hudng d6ng ke d6i voi bu.n ir, ,nong chuc tr6ch qudn lf ch0 ch6t nhu Gi6m d6c, vien chuc cia cong ty, nh0ng thdnh vien than c6n gia dinh crla cac ca nhan hoic c6c ben lien ket ndy hodc nhong cong ty lion ket vo,i cAc cA nhAn ndy c0ng ducrc goi ld ben lien quan i1 coNG'Ty cO pnlu DAU TL.r pnAr rntEru THANH DAT oia cni: Duong Nguy6n Thl Dinh, phucrng TlEnh Chau, ph6 Phl tf ' !4 ng Xgnt M5u sri Boga - DN BAN THUYET M|NH eAO CAO TAtCHiNH Gl[fA NIEN DQ (tiep theo) Qu! ndm 2017 s rnoruc lN Bo suNG cHo cAc 5.1 KHoAN wluc rniruH BAy rRoNG BANG cAru Tien mqt Ti6n g[ri ng6n hdng 3010912017 Ngdn hang TMCP COng Thuong Vi6t Nam - CN Hd Nam Ngan hang /V/V&PIIVI - CN Thanh Li6m TMCP NgoaiThuong ViQt Nam - CN Ha Nam Ngdn hdng Edu Tu & Phil trien ViQt Nam 'CN Hit Nam na,ng vitinh: VND 0110112017 2.694.779.119 3.509.819.492 Ti6n ghi ngdn hang VND Nia, Glt-rA NIEN Do Dcvn Ti6n vd c6c khodn tucrng duong tidn - o6l xE roAru 1.933.587.700 1.612.6A7.697 1.612.607.697 10.176.878.500 76.744.470 4.840.819.646 223.076.128 s.35s.372.684 163.039.577 1.149.747.522 105.986.423 876.699.747 Ti6n dang chuy6n 96.499.850.000 Cdc khodn tuong dwong ti6n (.) 5.2 Ngan hdng DAu Tu & PhAt tri6n Vi€t Nam - CN 28.499.850.000 NgAn hitng TMCP Cdng Thvong ViQt Nam 68.000.000.000 Hd Nam - CN Ha Nam 101.622.277.189 c0ng Phdithu kh6ch hing 98.474.868.05s 01t0112017 96.087.1 99.81 25.839.280.600 35.450.000.000 7.281 638.000 10.150.000.000 3010912017 a) Phii thu kh6ch hing ngin h4n Phaithu kh6ch hdng nudc (chiti6t cniem t* 10% trd len tr6n t6ng khodn Phdi thu) - Ban QLDA Thanh Li6m - Ha tdng xung quanh B€nh vi€n Bach Mai - Cong ty C6 phAn Dau - Ban QLDA Thanh Liem tu Phat tri6n Ha tAng KCN D6ng Van ltt, tinh Hd Nam 25,300.000.000 ' Ctlm CN Kien Khe 10.000.000.000 8.557.642.600 72.635.587.455 98.474.868.055 - COng ty TNHH MTV T6n Hoa Sen Phdi thu khdch hdng kh6c c0ng hing ddi hqn c) Phdi thu cia kh6ch hing ngdn hqn 14.628.366.819 60.637.199.813 96.087.199.813 b) Phai thu kh6ch - Cong ty Cd phAn DAu ttr Phdt t16n li c6c b6n li6n quan Ha tAng KCN D6ng Vdn lll, tinh Hit Nam 25.300.000.000 25.300.000.000 cQng 5.3 Trd - - - tru6c cho ngudi b5n ngin hqn COng ty Cd philn Ditt tu va XAy durtg TVT COng ty C6 phdn Bdo Chung C6ng ty TNHH VTXD & TM Tru'ong Giang Hd Nam Cong ty TNHH Pltu'ong Ldm Cortg ty C6 phan Ditu tu XAy cltmg Trung Dong Cong ty C6 phan Xay tap COng nghi1p Ha Nam 0110112017 292.990.000 84s.648.000 4.802.005.000 2.995.135.000 7.590.212.000 220.881.000 7.207.804.418 6.500.000.000 3.480.000.400 7.670.564.956 - Cdc cong ty kh6c cQng 5.4 3010912017 1.180.000.000 954.444.0',l6 _3!.99!.002.314- Phdi thu kh6c tri a) Ngin han - - Phdi rhu khec 3010912017 Gi6 3.496.400.000 3.496.400.000 ou phonq tri -24J-42,67J-,91l_ 01luna17 Gid 2.462.478.037 2.295 000.000 Du Phono Ciiriti!, + COng ly C6 f,,ld Z't:i Ciiiil + phin Ttr vdn Lai clrc vay pltai titti B;in lh6yit ninh Biio cao lai 90.000.400 2.205 000.aaa 3.496.400.000 chinh gitra ni€n ta tnot ho lthin khong lich roi cia Baa cio lai citittlt i? cONG TY cO PHAN DAU T[/ PHAT TRIEN THANH DAT Dia chi: Duong Nguy6n ThiDinh, phucrng Thanh Ch6u, thdnh ph6 phi Lf, tinh Hdr Nam eAN rHuyET MINH eAo cAo rAt cHiNH GIOA NIEN DQ (ti6p theo) Qu! nam 2017 A , A , A ^i - C6m c0, the ch6p, k1i quy, MIu s6 Boga - DN kyi 167.478.037 CLfOC - Phdi thu ve cho vay + )ng Nguy6n Huy Cuong 173.000.000.000 110.000.000.000 + Trung tam Phat tri6n Qu! dAt ph6 Phn Ly c0ng 6s.000.000.000 3.496.400.000 175.462.478.037 b) Dai han 5.5 Hanq ton kho Nguyen vat lieu Cong cu, dUng cU Chi phi SXKD dd dang Thanh phdm nh6p kho cQng 5.6 E0t09tra17 Pu ot''ono f.i3 999, = 7.304.161.356 = 3.841.077.099 65.287.132.909 593.836.049 _ 77.026.207.413 01t01t2017 1.110.967.731 198.082.898 85.283.012.103 3.760.646 86.595.823.378 Chi phitrd truoc 30/09t2017 01t01t2017 -* -_ -_ 4.376.263.767 5.876.594.93.1 a) Ngan han b) Dai han - Chi phi trd tru1c ddi han khdc - Chi phi cdp quydn khai thdc cdt cQng 4.376.263.767 1.493.594.931 4.383.000.000 4.376.263.767 5.876.594.931 _ B,irt thttyeltninh B(to cao tai clrinlt gifi'a nien rJo ta mot b0 phin khlng tach ro,i ctia Bdo ciotai cttintt l \i' lz lo o z ic I l(5 lo) lo IM | l3 I b a r,tt 5,k or5 c- oc ,8 P _cizo) P,.E N () o;; 3; :d:q ^E: I o_ b I 'E' t\ -C -L !; (, o o I ol o o o o o o c') O I c, O I o o ce I I c\ 'o.r'5 -q :o E.E atco{o 'F E 'o o)> (Oc o'o c'j I I g) 'E -E (U.- n l sl > ,ol rl 'E' pl {3 ^:fl 5l ul *ol -, 'o -c v o- (.' ,o '.: 9000 =ooo ,o 9ooci uoaa 9oOo 9cdoaiN r\ \oo cT, kgl z CIil ,6 o (, \o L EEI i r- ll '< Aj F g I l o Pol -._.1 U cl '< iFl ':*-t l'91 =o ro m :: - f 2i r-X E c 8FI f=* !E >dl E F; o=l zol z.> ui EI ,- I )- - < = ool mO d ,o col ;i-^> -.= (! 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