BAO CAO TAI CHiNH TO' NGAY 30 THANG 9 NAM 2016

DEN NGAY 31 THANG 12 NAM 2016

C6NG TY CO PHAN 28.1

C6NG TV Cd PHAN 28.1

MIJC LIJC

Trang

Why Iv 1

Bao cao cfia Ban Giam dc 2 - 3

Bao cao kiem toan doe lap 4

Bang can deli k toan ti ngay 31 thing 12 nam 2016 5 - 8

Bao cao ket qui hot Ong kinh doanh tir ngay 30 thing 9 nAm 2016 den ngay 31 thing 12 nAm 2016 9

Bao cao Jut chuyen tien te tir ngay 30 thang 9 'cam 2016 den ngay 31 thing 12 nam 2016 10 - 11

Ban thuyet minh Bao cao tai chinh tir ngay 30 thang 9 nAm 2016 den ngiy 31 thing 12 Tram 2016 12 - 28

**************************

1

Ong D6 Tan Anh Ong Trim Doan Thoan Ong Nguygn Vinh Long Ba Nguyen Thi Hang Trang Ong Nguyen Hint Plunk

Chu tich Phi) Chi tich Thinh vien Thinh vien Thanh vien

&ONG TV Co PHAN 28.1

BAD CAO CiJA BAN GIAM DOC

Ban Gum doe C8ng ty C6 phan 28.1 (sau day gqi fat la "Cling ty") trinh bay bio cao tha minh ding voi Bao cao tai chinh tü ngay 30 thing 9 nam 2016 den ngly 31 thang 12 nam 2016.

Khái quit ve Cling ty Ding ty CO phan 28.1 la doanh nghiep dirge c6 phan hem tü Cong ty Nha nuot COng ty TNHE MTV 28.1 theo Quyet dinh s 2103/QD — BQP ngay 04 thang 6 nam 2015 dm BO twang BO Quac Phang. Cong ty boat dOng theo Giay chimg nhan clang 1(9 doanh nghiep st) 0304484232 ding k9 Ian dau ngay 01 thang 8 narn 2006 va dang k9 thay del IAn thir 3 ngay 29 thing 9 nam 2016 do Set Ka hoach va Dau tu TP. H6 Chi Minh cap.

Tru so hoat deng - Dia chi : 03 Nguyen Oanh, Phuang 10, Quan GO Vap, TP. Ha Chi Mirth. - Dien thoai : (84- 8) 3 8 940 914 - Fax : (84 - 8) 3 8 941 668

Haat &Ong kinh doanh cUa C6ng ty theo Giay cluing than tang 1c9 doanh nghiep la: San xuat hang may mac (trir thy, nhuom, ha, in teen cac san phim vai sqi, det, may, dan); Mua ban hang may mac; Mua ban nguyen phi lieu nganh may.

Hi clang quan tri va Ban dieu hinh, quin ly Cae Minh vien HOi ding quan tri va Ban dieu hart tha Cong ty trong nam va cho den Uri diem lap bao cio nay bao gam:

1113i clang qudn tri

He vi ten Ngrly 24 thing 9 nem 2016 Ngay 24 thing 9 nam 2016 Ngay 24 thang 9 am 2016 Ngay 24 thang 9 nam 2016 Ngay 24 than 9 nam 2016

Chic vii Ngay bá nhiem

Ban kam sat HQ va ten Chirc Vp Ngayb6 nhiem

LU Cong Thinh Nguyen Van Kien Trait Thi Le

Ban Glom diw Hq va ten Ong Trin Dan moan Ong NguyOn Minh Phuang Ong Nguyen Nrinh Long

Truerng ban fly vien Uy vien

Chfre vu Giam doe Ph6 Giant doe Ph6 Giam d6c

Ngly 24 thang 9 nam 2016 Ngay 24 thing 9 nam 2016 Ngay 24 thing 9 nam 2016

Ngay bt, nhiem Ngay 26 thing 9 nam 2016 NO), 26 thang 9 nam 2016 Ngay 26 thang 9 thin 2016

din theo 'bap luftt Ngirtri dien theo phip luit cia C8ng ty trong nam va cho den thed diem lap bio cao nay la Ong Tien Doan Thoan — Giam thic (be) nhiem ngiy 01 thing 3 nam 2014).

2

CoNG TV Co PHAN 28.1 BAO CAO COA BAN GIAM DOC (tip theo)

Kildm toin vien COng ty TNHH Kiem toán va Tu vAn A&C da duqc chi dinh kiem man Bac cio tài chinh tfr ngay 30 thang 9 tram 2016 den ngity 31 Mang 12 n'am 2016 dm Cong ty.

Trich nhiem dui Ban Giim (Mc Ban Giam doe chju trach nhiem lap Bac cao Si chinh phan anti trung thtrc vi hop 19 tinh hinh tai chinh, ket qui boat den& kinh doanh vi hru chuyen tien t ala Cling ty trong nam. Trong viec lap Bao cao tai chinh nay, Ban Giim Mc phai:

Chon lip cac chinh sich ke toan Mick hop vi áp dung the chink sich nay mi)t each nhat quan; Thtrc hien the xet doan va tic trot firth met each hop 19 vi than tong; Neu 1.6 cat chuan mit ká toan ap dung cho C8ng ty c6 duce tuan tha hay khong vi th ca cfic sai tech trung yeu dd dime trinh bay vi giai thich trong Bao trio Si chinh; Lap Bao cao Si chinh tren ca sâ hoat (long lien AIC air tnrang hop IchOng the cho rang C8ng ty se tiep tvc boat dung lien Mc; Thiet lap vi thuc hien he thong kiem scat n'Oi WO met each hfru hi'e'u nham han che rui ro co sal sot tong yeu do gian Ian hoac nham lan trong viec lap vi trinh bay Bac cao tai chinh.

Ban Giant dOe dam bao cat se ke toan thich hop duct km gift day da de phan arth tinh hinh tai chinh ala Co'ng ty vai mire M chinh xac hop 19 mi bat k9 thed diem nao vi cat so sach ke toin man the che dO ke toin op dung. Ban Giam Me cung chju trach nhiem quan 19 eac tai sin cita Cling ty vi do de ea that hien cac bien phip thich hop de ngitn chart vi phat hi'en tic hank vi gian Ian vi cfic vi pham Ichac.

Ban Giam d'Oc earn ket da tuan the cac yeu tau neu ten trong viec lap Bac cao Si chink

Phe duytt No cio Si chinh Ban Giam dee phe duyet Bao cao Si chinh dinh kern. Bic cao Si chinh dit phan anh trung Mut va hop 19 tinh hinh Si chinh dm C8ng ty raj Mai diem ngay 31 Mang 12 nim 2016, cfmg nhu ket qua hog dOng kinh doanh vi tinh hinh km chuyen tien le tir ngay 30 thing 9 nim 2016 den ngay 31 thing 12 nim 2016, pha hqp v6i the Chuin Iwo Ke toin Viet Nam, Che de KE tozin doanh nghiep Viet Nam' cic quy dinh phip 19 c6 lien quan den viec lap va trinh bay Bao cio Si chinh. .0

A %/-:::-.-- • TY RI

an Giam doc, HaUll4N A Tli VAN

TrAn Doan Thoan Giarn dOe

Ngay 02 thing 3 nam 2017

3

02 Truong Son St., Tan Binh Dist., Ho Chi Minh City Tel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970 40 Giang Vo St., Dong Da Dist., Ha Noi City

18 Tran Ithanh Du St., Nha Trang City 15-13 Vo Nguyen Giap St., Can Tho City

BAKER TILLY ASite CONG TY TNER MEM TOAN VA TUVAN A&C A A&C AUDITTNG AND CONSULTING CO., LTD.

Se: 0127/2017/BCTC-KTTV

SAO CAO MEM TOAN DOC LAP

Kfnh girl: CAC CO BONG, TIQI BONG QUAN TM VA BAN GiAm riOc cONG TY CO PHAN 28.1

Ching tOi da kiern toan Bao cao tai chinh kern theo cna Gang ty C6 phan 28.1 (sau day g9i tit la "Gong ty"), dirge lap ngay 19 thong 01 nam 2017, tcr trang 05 den trang 28, bao gam Bang can dog ke todn tai thai diem ngay 31 thang 12 nam 2016, Bdo cao kat qua hoat &Ong kinh doanh, Bao cdo km chuyen lien t s ngay 30 thang 9 nam 2016 den ngay 31 thang 12 nam 2016 va Ban thuyet mirth Bao cao tai chinh.

Trich nhiem cfia Ban Gigm dee Ban Giam dee Cong ty chiu tacit nhiem va viec lap v,a trinh\ bay trung thtrc va hap 19 Bdo cao tai chinh cüa C6ng ty theo cac Chuan tritrc Ke Man Viet Nam, Che de Ke todn doanh nghiep Viet Nam va cde quy dinh phdp 19 c6 lien quan den vioc 1p va trinh bay Bao cao tai chinh va chiu Inch nhiem ve ham sodt nt)i be ma Ban Giam dee xac dinh la can thiet de dam bao cho viec lap va trinh bay Bao cdo tài chinh khang c6 sai set tong you do gian lan hoc nham

Trfich nhiem cfia Kim toan vien Trach nhiem cüa chung thi la dim ra 9 kien ye Bdo cao tai chinh dva tren kat qua cna cuec ki'e'm todn. Chiang t8i da tian hanh kiem todn theo the Chuan mvc Kiem than Viet Nam. CAL chuin Imre nay yeu thu chting ted than thit chuan Imre va cdc quy dinh ye dao dire nghe nghiep, lap ke hoach va thvc hien cuec kiem toan de dal dirge sr dam bito hem 19 ve viec lieu Bdo cdo tai chinh cna C6ng ty c6 con sai sot treng yeu hay khong.

COng viec kiem todn bao gam thtm hien cdc thfi tic nham thu thap the bang chirmg kiem todn va cac sa liGu va thuyet minh tren Bao cdo tai chinh. Cat thit tuc kiem toan dirge ltra chen dtra tren xet dodn tha kiem toan vien, bao gam dank gia Mi ro c6 sai sat treng yau trong Bac cdo tai chink do gian 1n hoac nham Ian. Khi thtm hien danh gid the rid ro nay, hem toan vien a xem xet kiem sodt nei be dm Clang ty lien quan den vie° lap va trinh bay Ban cao tai chink trung thvc, hop 19 nham thiet ke cde thU tac kiem than phil hem vai firth hinh thtm th, thy nhien khOng nham miic dich dim ra 9 kin ye hieu qua dm kiem soat nei be Ma Gang ty. Cong viec kiem todn cling bao gam dinh gid tinh thfch hgp cUa caz chinh sdch ke toaxi dugc dp.elting va Milt hgp 19 tha cac ixàc tinh ke todn Ma Ban Giam d6c cling thu danh gid viec WW1 bay tang the Bdo cao tai chinh.

ChUng t6i tin Meng rang cdc bang chung kiem todn ma chting ten da thu thap dirge la day dU va Mich hgp lam ca s& cho 9 kien kiem Man Ma chling t6i.

Y hien cfia Kim Man vien Theo 9 kien Ma ehting ten, Bdo cdo tai chinh d phan anh trung thtm vã hgp 19, tren cac khia earth treng yeu Milt hilth tai chink Ma Ging ty CO phan 28.1 tai ngay 31 thang 12 nam 2016, clang thu kat qua hog Ong kinh doanh và firth hinh km chuyen tien tOS ngay 30 thang 9 nam 2016 den ngay 31 titling 12 nam 2016, OM hop vai the Chuan mvc Ke todn Viet Nam, Che de Kt toan dearth nghiep Viet Nam va the quy dinh phdp 19 c6 lien qu viec Ip va trInh bay Bdo cdo tai chinh.

xvoct1-0 Cong ty T

iNend TY Tir van A&C

TRACHNHI gliM TOAN LI V

A & 411

Headquarters

Branch in Ha Noi

Branch in Nha Trang : Branch in Can Tho : WWW.11-C.00111.V11

• fp

494v

Nguyen Minh Tri - 6 Tong Giant (16c So Giciy CNDKHN kid??? tocin: 0089-2013-008-1

TP. He CM Minh, ngay 02 thang 3 nam 2017

iloang Thai Wong - Mem than vien So Gay CNDKHN klein tocin: 2129-2013-008-1

4

BAKER TILLY INTERNATIONAL

CoNG TV Co PHAN 28.1 Dia chi: 03 Nguyen Oath, Phutmg 10, Quart Go Vap, TP. He Chi Minh

BAo cAo TAI CHINE' Tfr ngay 30 tang 9 nam 2016 den ngay 31 thang 12 nam 2016

BANG CAN DOI la TOAN nay 31 than 12 nam 2016

MA Thuyk

Dun vi tinh: VND

CHI TIEU st minh 31/12/2016 30/9/2016

A - TAX SAN NGAN HAN 100 144.002.412.334 113.225.167.309

I. TiAn va eft khoin ttrcrng doong tien 110 V.1 22.433.258.196 8.793.364.440

1. Tien 111 22.433.258.196 8.793.364.440

2. Cac khan tucmg ducmg tien 112

II. Du Pr titi chinh ngin hnn 120 -

1. Chimg khoan kinh doanh 121

2. Dg !thong giant gia chfrng khan lcinh doanh 122

3. Diu tu nam gill den ngay no han 123

III. Cac khan phai thu ngin httn 130 27.784.738.704 46.694.272.416

1. Phai thu ngan hart cila khach hang 131 V.2 25284.504.719 42.193.361.089

2. Tra tuft cho nguM ban ngan han 132 V.3 2.500.233.985 3.998.874.644

3. Phai thu rujib0 ngan han 133

4. Phai thu theo ten do Ice hach hcfp clang xay dung 134

5. Phai thu ve cho vay ngin han 135

6. Phai thu ngin hp khic 136 V.4a 502.036.683

7. Du pheng phai thu ngan han Ich6 &Si 137

8. Tai san thieu cite/ xfr ly 139

IV. Hang tan kho 140 91.221.845.290 55.739.604.745

1. Hang ton Idio 141 V.5 91.221.845.290 55.739.604.745

2. Du phong giam gia hang t6n kho 149 - -

V. TM sin ngin bin Mule 150 2.562.570.144 1.997.925.708

1. Chi phi tat tnroc ngan hp 151 V.6a Th. 425.520.294

2. Thue gia tri gia tang duqc lchau trir 152 2.562.570.144 1.572.405.414

3. Thue va cac khan khan phai thu Nha nudrc 153 -

4. Giao dich mua ban lai trai phieu Chinh phn 154

5. Tai salt ngan han khac 155

Bcio cao nay phcii ducm dpc ding ved Ban thuyet minh Rao Ma tat chinh 5

CoNG TV CO PHAN 28.1 Dia chi: 03 Nguyen Oanh, Phuang 10, Q 'than Go \Tap, l'P. RS Chi Minh

BAO CAO TAI CHiNH

Tir ngay3othang9näm2Ol6dánngày3l than 12 nam 2016 Bing can dei ke toin (tip theo)

CHI TIED

Ma A so

Thuyat minh 31/12/2016 30/9/2016

B- TAI SAN DAI HAN 200 39.875.281.580 42.520.234.461

I. Cic khan phai thu dai han 210 70.000.000 70.000.000

1. Phai thu dai han cia Ichich hang 211

2. Tra trade cho ngutd ban dai hp 212

3. Van kinh doanh es dun vi ttvc thuac 213

4. PM thu nal ba dai hp 214

5. Phai thu ve cho vay dai han 215

6. Phai thu dai han khac 216 V.4b 70.000.000 70.000.000

7. Du phOng phai thu dai han Idle del 219

II. TM sin có dinh 220 37.624.500.876 39.179.063.404

1. TM san co dinh Min hinh 221 V.7 37.624.500.876 39.179.063.404

- Nguyen girl 222 77.372.576.218 77.296.176.218

- GO tri hao man lily ld 223 (39.748.075.342) (38.117.112.814)

2. Tai san co dinh thue tai chinh 224

- Nguyen gni 225

- GO tri hao m6n lily kal 226

3. Tai san co dinh vo hinh 227 Nguyen giei 228 Gia trl hoc men Iiiy ke 229

III. Bat Ong san clan hr 230

Nguyen gia 231

Gii tri hao men 10y ka 232

IV. TM min do' dang dai ban 240

1. Chi phi sari xuat, kinh doanh do dang dai han 241

2. Chi phi xay dung ca ban do. dang 242

V. DAu ttr tai child] &lir han 250

1. Diu tu vao cong ty con 251

2. Dais tu vao cong ty lien doanh, lien kat 252

3. Dau nr Op van vao dcrn vi khac 253

4. Du phong dau tir tai chinh dai han 254

5. Dau Ur nam gift den ngay dao han 255

VI. TM sin dai han Ichic 260 2.180.780.704 3.271.171.057

1. Chi phi tra tuck dai han 261 V.6b 2.180.780 704 3.271.171.057

2. TM san thue thu nhap hoan tat 262

3. Thiet bi, vat nr, phu ting thay the dai han 263

4. Tai san dai hart lchac 268

TONG CONG TAI SAN 270 183.877.693.914 155.745.401.770

Boo Ma nay phthi duce dcc ming vol Ban duvet minh Belo crio tat chinh 6

CoNG TV Co P1-IAN 28.1 Dia chi: 03 Nguyen Oanh, Phuthig 10, Quan Go Vap, TP. He Chi Minh BAO CAO TAI CHINH Ttrngay3othang9nani2Ol6dénngay3lthángl2flám2Ol6 Bing can 861 ke tan (tip theo)

Ma Thuyet

CU! TIED s6 minh 31/12/2016 30/9/2016

C - Nci PHAI TRA 300 135.057.881.540 107.111.541.770

I. Ng ngin ban 310 131.702.881.540 100.506.541.770

1. Phai tra ngtred ban ngin han 311 V.8 44.395.056.392 31.704.680.881

2. Ngired mua tra tien truck ngen han 312 29.425.831

3. Thue NM cac Ichoan phai nep Nha nuck 313 V.9 550.063.523 503.528.387

4. Phii tra nguai Lao Ong 314 V.10 17.691.505.939 20.096.259.695

5. Chi phi phai tra ngan han 315 -

6. Phai tra MN be ngan han 316 -

7. Phil tra theo tik dO kt hoach hop ding xay dung 317

8. Doanh thu chin thuc hien nein han 318

9. Phai tra ngin hail lchac 319 V.11a, c 19.304.408.166 20.289.847.217

10. Vay va nq thue tai chfnh ngin han 320 V.12a,c 46.250.071.200 24.450.254.501

11. Du phong phai frit ngan han 321

12. Quy lchen thuang, pthic lqi 322 V.13 3.511.776.320 3.432.545.258

13. QuSt bInh en gia 323

14. Giao dich mua ban 1ai trai phieu Chinh phil 324

IL Nq dàihn 330 3.355.000.000 6.605.000.000

1. Phil tra ngueri ban dal han 331

2. Nguti mua tra tien trade dai han 332

3. Chi phi phai tra dad han 333

4. Phai tra nei be ve van kinh doanh 334

5. Phai tril nei be dai han 335

6. 7.

Doanh thu chtra thvc hien dai han Phai tra dai han khac

336 337 V.11b,c 105.000.000 105.000.000 -u 7S•

8. Vay va ng thue tai chinh dai han 338 V.12b, c 3.250.000.000 6.500.000.000 CA TY

9. Trai phieu chuyen dei 339 - HOW.

10. CO phieu uu dai 340 TUI.

11. Thue thu nhap hoen lai phai tra 341

12. Dv phang phai tra dai han 342

13. Quy phat then khoa hoc va ding nghe 343 1-100

Bdo cao nay phai dux ripc chng vol Ban thuyit minh Rao ctio tai chinh 7

Minh, ngay 19 thang 01 nam 201IN

Nguyen Ham Phut ICE toan trithng

Tra'n Than Thoan Clam dOc

4*

CoNG TY Co PHAN 28.1 Dia chi: 03 Nguyen Oanh, Phireng 10, Quail GO yip, TI'. H6 Chi Minh BAO CAO TAI CHINH

Tn ngay 30 than 9 nam 2016 den ngay 31 than 12 am 2016 Bang can di lie Man (Hap theo)

Ma Thuyet CHi TIED so minh 31/12/2016 30/9/2016

D - VON CHO SO Kim 400 48.819.812.374 48.633.860.000

I. Von chu se: lieu 410 48.819.812.374 48.633.860.000

I. V6n g6p dm chn ser hem 411 V.14 48.633.860.000 48.633.860.000

- CO phiiu pilot thong co quyin bilu guy& 411a 48.633.860.000 48.633.860.000

- C o philu au deli 41Ib

2. ThOng du On c6 phAn 412

3. Quyen chon chuyen di trai phi6u 413 4. Von khac cila chil se hau 414

5. C6 phieu quy 415

6. Chenh lech dant' gia Ini tai san 416

7. Chenh lech ty gia h6i dodi 417

8. Quy dau tu phat then 418 V.14 123.247.871

9. Quy ht. trg sap xep doanh nghiep 419

10. Quy khac thuem von chn so. hal 420

11. Loi nhuan sau thue chua phan ph& 421 V.14 62.704.503

- Lqi nhigin sau thut chua phein phai lay Ice den cud! LY fru& 421a

- Lqi nhuOn mu 1h:it churl phrin ph& Icji nay 421b 62.704.503 -

12. Ngubn von du tir xay dimg co ban 422

IL Nguan kinh phi vi quy khic 430

1. Ngu6n kinh phi 431

2. NgutnkinhphidähinhthànhtàisàflC6diflh 432

TONG CONG NMI& VON 440 183.877.693.914 155.745.401.7

Nguyen Van Men Nguiri lap

Brio cao niry ph& &yr dpc cling veri Ran tingle minh Edo ceio tai chinh 8

inh, ngay 19 tang 01 nam 201

CONG TV C6 PHAN 28.1 Dia chi: 03 Nguyan Oath, Phldmg 10, Quan Go \Tap, TP. H6 Chi Minh

BAO CAO TA! CHNH Tir ngay 30 thang 9 nam 2016 den ngay 31 thang 12 nam 2016

BAO CAO KET QUA HOAT BONG KINH DOANH Tir ngly 30 thang 9 dam 2016 den ngay 31 thing 12 nam 2016

CHI TIED

Ma se

Thuyet minh

Ta• ngay 30/9/2016 den

ngay 31/12/2016

Don vi tinh: VIVD

Tir ngay 01/01/2016 den ngay 29/9/2016

1. Doanh thu ban hang ve cung cap dich sin 01 VI.1 116.582.132.715 363.253.095.910

2. Cac khan giam trir doanh thu 02

3. Doanh thu than ve ban hang va cung cgp dich vii 10 116.582.132.715 363.253.095.910

4. Gia vOn hang ban 11 V1.2 103.330.241.239 328.865.461.963

5. Los' nhu'an g6p ve ban hang va cung cep dich vy 20 13.251.891.476 34.387.633.947

6. Doanh thu hoat Ong tai chinh 21 VI.3 1.563.945.727 1.775.564.024

7. Chi phi tai chinh 22 VI.4 1.456.147.054 1.711.444.809

Trong do: chi phi lai vay 23 270.153.007 1.016.848.498

8. Chi phi ban hang 25 V1.5 1.714.896.078 4.623.056.105

9. Chi phi quark I doanh nghiep 26 VI.6 9.106.430.082 22.373.788.379

10. Lqi nhan than tir hoat ging kinh doanh 30 2.538.363.989 7.454.908.678

11. Thu nha'p khic 31 V1.7 29.300.000 48.201.686

12. Chi phi khac 32

13. Lqi nhua'n khac 40 29.300.000 48.201.686

14. 'Ding 191 nhan kE tan trot thug 50 2.567.663.989 7.503.110.364

15. Chi phi thud thu nh4p doanh nghiep hien hanh 51 V.9 513.532.798 1.500.622.073

16. Chi phi thu thu nh6p doanh nghiep hoan Iai 52

17. Lqi nhu'an sau thue thu nhap doanh nghiep 60 2.054.131.191 6.002.488.291

18. Lai cor ban tren c6 phieu 70 VI.8 363

19. Lai suy giam tren c6 phieu 71 VL8 363

Nguyen Hen Phmfrc Ke toan trverng

Tran Doan Thoan Giam dee

Nguyen Van Kien Nguiri 16p

Bdo ccio nthy phthi dwor doe cling van Bon thuyit minh Rao cao thi chinh

CONG TV Co PHAN 28.1 Dia chi: 03 Nguyehn Oanh, Philo/1g 10, Quan G6 yap, TP. H6 Chi Minh BAO CAO TA! CHNH Til ngay 30 Mang 9 nam 2016 den ngay 31 thing 12 nam 2016

BAo cAo LU1U CrIUYEN TIEN TE

(Theo phung phap gun Tir ngly 30 thing 9 nam 2016 den ngay 31 thing 12 nam 2016

I.

CHI TIEU

Ltru chuyin tien dr host tang kinh doanh

Ma sir).

Thuy6t minh

Tir ngày 30/9/2016 den

ngay 31/12/2016

Dan vi tinh: 'VND

Tfr ngay 01/01/2016 den ngly 29/9/2016

I. Lgi nhugn tricot thu! 01 2.567.663.989 7.503.110.364

2. Dau chink cho cdc khodn: Khan hao tai san c6 dinh va bAt dding san dAu tr 02 V.7 1.630.962.528 4.635.173.666

Cac Ichoan du phang 03

Lai, 18 chenh tech ty gia h6i dodi do danh gia Ii cac khoan mac tien te c6 g6c ngoai te 04 V1.4 448.224.772 17.351.816

- Lai, le tt hoot deng dau tu 05

Chi phi Ili vay 06 VI.4 270.153.007 1.016.848.498

Cac Idwan then chinh Ichac 07

3. LØ nhutin &hoar tigng kinh doanh truer thay thii yin lint tigng 08 4.917.004.296 13.172.484.344

- Tang, giam the Ichoan phai thu 09 15.844.171.454 (39.575.472.290)

- Tang, gigun hang t6n lcho 10 (35.482.240.545) 32.106.206.585

- Tang, giam cac khoan phai tra 11 10.158.155.260 11.955.329.746

_ Tang, giam chi phi tra truck 12 1.515.910.647 303.882.426

- Tang, gitim chimg 'Moan kinh doanh 13

- Tien lai vay da tra 14 VI.4 (270.153.007) (1.016.848.498)

- Thue thu nhap doanh nghiep dä nep 15 V.9 (487.697.766) (1.187.414.554)

- -

Tien thu Ichac M hog deng kinh doanh Tien chi khac cho hoat dOng kinh doanh

16 17 V.13 (208.347.305) (1.987.805.000) C

,6CHP

Lieu chuyin tan Munn tie hogt dgng kink doanh 20 TC

A (4.013.196.966) 13.770.362.759

IL Lvu chuyen tien tir host deng dAu hr

1. Tien chi de mua sam, xay chmg tai san c6 dinh va

the tai sin dai hart !Mac 21 V.7; VII (58.327.280) (7.853.732.729)

2. Tien thu Ur thanh 19, nhugng ban tai sin c6 dinh va cac tai sin dai han Idtac 22

3. Tien chi cho vay, mua cac Gong cu no cua dun vi Ichac 23

4. Tien thu hei cho vay, ban lai cac cong cu no caa

don vi khac 24

5. Tien chi dem tz g6p vOn van don vi Ichic 25

6. Tien thuh6i thu tu g6p v6n vio don vi Ichic 26

7. Tien thu lAi cho vay, c6 tCrc va loi nhuan dugc chia 27

Lieu chuyin din thuAn tie hogt tigng tau tic 30 (58.327.280) (7.853.732.729)

10 Rio Ma nay phai dupe dpc cling vat Ban thuyit mink Rao cao tai chink

Minh, ngay 19 thang 01 nam 2017

)44

tt*

;t1

Nguyen Ham Phutt Ke Man trifling

Tram Doan Thoan Giant dim

En

C6NG TV Cd p1-IAN 28.1 Dia chi: 03 Nguyen Oanh, Phirerng 10, Quail GO VAp, TP. Chi Minh

BAO CAO TAI CH1NH Ttrngay30tháng9 nam 2016 den ngay 31 thang 12 nam 2016 Bao cao Jut cbuyen tien t? (tiOp theo)

Tir ngay Tir ngay

CHI TIEU

III. Luv chuyen teen tir hog clang tai chinh

I. Tien thu tir phat hanh ca phieu, nit von gap oh

Ma s6

Thuyet minh

30/9/2016 den ngay 31/12/2016

01/01/2016 den ngay 29/9/2016

chUsâhthi 31

2. Tien tra lai vOn gap cho cac chit sat hat, mua 14i cO phieu cña doanh nghiep da phdt hanh 32

3. Tien thu tir di vay 33 V.12 28.289.765.310 90.033.039.731

4. Tien tra rig gOc vay 34 V.12 (10.575.034.285) (85.744.951.971)

5. Tien tra ng gee thue tai chinh 35 V.11;

6. CA Mc, lai nhudn da tra cho chU sä hut 36 V.14; VII (2.894.105.343)

Lint chuyin tan thuan lfr hog! &Ong tizi chinh 40 17.714.731.025 L393.982.417

Luv chuyen tien thuan trong nam 50 13.643.206.779 7.310.612.447

Tien ya Wong throng lien dau nam 60 8.793.364.440 1.657.196.938

Avh hating cad thay dal ty gid hoi doai quy d6i ngoai te 61 (3.313.023) (174.444.945)

Tien va Prong throng lien cuOi nam 70 22.433.258.196 8.793.364.440

(tic Nguyen Van Kien Ngtrol lap

11 Bdo cdo nib) phei ago dim cling voi Bean thuyit minh Rao cdo tdi chinh

CoNG TV Co PHAN 28.1 Da chi: 03 Nguyen Oanh, Phutmg 10, Quan G6 Vep, IT. He CM Minh BAO CAO TAI CHINH Ttxngay3othang9nam2Ol6d&nngàY3l thang 12 nam 2016

BAN THUYET MINI BAO CAO TAI CHINH Tir ngay 30 thing 9 nam 2016 den new 31 thing 12 nam 2016

I. DAC DIEM HOAT BONG

Mull thick ser him yen Cling ty CO phan 28.1 (sau day gai fat la "Cling ty") la c8ng ty ce phAn.

Linh nye kinh doanh Linh we kinh doanh cia Ging ty la sin xuat va thuong mai.

Nganh nghe kinh doanh Hog dOng kinh doanh chinh cüa Ging ty la: San xuat hang may mac (trir tay, nhuOm, ha, in tran cac sin pham vai sal, det, may, dan); Mua ban hang may mac; Mua ban nguyen phi lieu nganh may.

Chu 14 sin xuAt, kinh doanh theng thuirng Chu ky san ?met kinh doanh thong thuang dm Cling ty khong qua 12 thing

Dc diem hoat ging cAa COng ty trong nam có inh htribig den Elio cio tai chinh Theo Quyet dinh s 2101/QD-BQP ngay 30 thing 5 nam 2016, BO trtramg BO Quo° phang da phe duyet phucmg an eel phan h6a C8ng ty TNIal MTV 28.1 thuOc COng ty TNHH MTV Tong °Ong ty 28. Cong ty da thkrc hien chuyen doi thanh C8ng ty CO pit 28.1 theo Gib chimg than clang ky doanh nghiep s6 0304484232 clang IcY thay dei Ian thir 3 ngay 29 thang 9 nam 2016.

Tuyen bto s4 khi ding so sinh thong tin tren No cio tai chinh Cac se lieu tuang ung elm nam truec kh8ng so sinh duce veri se lieu cna am nay do:

Se dL nam teen Bang can dei ke toan la sO lieu ban giao tir Ging ty TNI-111 MTV sang Citing ty eci phan tgi ngay 29 than 9 nam 2016 co dieu chinh can cir theo Bien ban clinh gia doanh nghiep. SO nam fru& nin Bao cao ket qua hog ging kinh doanh va Bao cao km chuyen tien te la so lieu phat sixth tir ngay 01 thang 01 nam 2016 den ngay 29 thang 9 dun 2016 thuOc Cong ty

MTV 28.1. Se nam nay ten Bit° cao ket qua hoat deng kinh doanh va Bao cao ltru chuyen tien te la se lieu phat sinh tir ngay 30 thing 9 nam 2016 den ngly 31 thing 12 man 2016 thuOc C8ng ty CO phim 28.1.

7. Nhin vien Tçi ngay lc& thic nam tIi chinh C8ng ty ce 848 nhan vien clang lam viec (s6 dau nam la 838 rat vien).

NAM TAI CHINII, DON VI TIEN n se DUNG TRONG KE TOAN

Nam tai chinh Nam tai chinh cüa Cong ty bit dku tU ngay 01 thang 01 va ket thilc vao ngay 31 thing 12 hang nam.

Nam tai chinh tlr nfay 30 thing 9 nam 2016 den ngay,31 thing 12 nfirct 2016 la nam tai chinh dau tien ctla Cong ty Co phan 28.1 sau khi thue hien et) phan hia.

Dan vi tin t§ sir dung trong ke toin Dan vi tin te sir &pig trong Ice toin la DOng Viet Nam (VND) do phan lon can nghiep vu duce thuc hien bang don vi tien t VND.

12 Bern thuyet mtnh nay la mot bo phdn hop thanh vaphat Judy ddc cling viii Bad coo tai chinh

CoNG TV Co PHAN 28.1 Dia chi: 03 Nguyan Oanh, Phutmg 10, Quin Go VAp, TP. Ha Chf Minh SAO CAO TAI CHINE Tir ngay 30 thing 9 nam 2016 den ngiy 31 thing 12 nam 2016 Bin thuyat minh Bic do di chinh (tiep theo)

m. CHUAN MIX VA CHE DO ICE TOAN AP DUNG

Che di) kt tofin ap clang Cong ty áp dung cac Chuan muc Ke toan Viet Nam, Ch e dO Ke toan doanh nghiep Viet Nam duct ban Midi theo Th6ng tu sá 200/2014/fl-ETC ngay 22 thang 12 nam 2014 va cite thring tu hudmg dan that hien chilli mkrc ká toan dm BO Tai chinh trong viec lap va trinh bay Bac cao tki chinh.

Tuyen b ve viac than thu chain mat k tofin va che di) kt tam Ban Giam dOc dam bao dä Man thu yeu eLi cüa cac Chuan mut KO tofin Viet Nam, Ch e de) Kt toan doanh nghiep Viet Nam duct ban hanh theo Th6ng tu so 200/2014/TT-ETC ngiy 22 thing 12 narn 2014 tang thu cfic th8ng tu hunng clan thuc hien than mut ke toin cüa Bi) Tai chinh trong viec lap Va trinh bay Bac cao tai chinh.

IV. CAC CH1NH SACH ICE TOAN AP DUNG

Ca sir lap Rao cao tii chinh Bic cio tai chinh duct lap tren ca s& ke toan d6n tich (trir cac th6ng tin lien quan den cat luring tien).

Cac giao dick bang ngoai ta‘ Cat giao dich phat sinh bang ngoai te duct chuyen d6i theo gia t4i ngay phat sinh iao dick s6 du cat khoin muc tien te c6 g6c ngoai t tad ngay ket unit nam tai chinh duct quy doi theo gia tai ngly nay.

chenh tech ty gia phat sinh trong nam tir cac giao dich bang ngoai t duqc glil nhan vac doanh thu hog Ong tai chinh hoac chi phi tai chinh. Chenh tech t gia do danh gia lai tic Ichoin mut tien te

c6 g6c ngoai te tai ngay ket tithe narn tii chinh sau khi bü tin chenh tech tang va ch'enh tech giim ducic ghi nha'n vao doanh thu hoat Ong tai chinh hoc chi phi tai chinh.

TS, gia sir dung de quy di cat giao dich phat sinh bang ngoai te la tY gia giao dich thkrc te tai thed diem phat sinh giao dich. gia giao dich thkrc te dei voi cat giao dich bang ngoai te duct xac 4N dinh nhu sau: IN z

D6i yeti hqp ding mua ban ngoai te (hqp Jiang mua ban ngoai te giao ngay, hqp &trig ky' han, hcrp clOng tucrng tai, hcm Tang quyen then, hop thing hob d6i): gia k ket trong hqp dOng mu; ban ngoai te glib Cling ty va ngan hang. D6i v6i cac ldwan g6p v6n hoac nhan von g6p: t9 gia mua ngoai te cüa ngftn hang nai Cling ty

tli khoan de nhan vOn caa nha dau tu t3i ngay g6p vOn. D6i vdri my phai thu: tt gia mua ngoai cüa ngan hang thuang mai nai C8ng ty chi dinh khach hang thanh toan tai theri diem giao dich phat sinh. 136i vdri my phai tri: tS, gia ban ngoai te mla ngan hang throng mai nai Cling ty dkr kien giao dich ti then diem giao dich phat sinh. Si vdri cat giao dich mua sam tai san hoc cat Ichoin chi phi ducm thanh than ngay bang ngoai

te (kh8ng qua cat tai khoin phii tra): t gia mua ngoai te cña ngan hang thucmg mai nai Cong ty thqc hien thanh toan. -

Ty gia sir dung de danh gia lai s6 du cat khoin trine tien te 06 goe ngoai te tg ngay ket than nam tai chinh duqc xfic dinh theo nguyen tao sau:

Si vai cac khaki ngoai te giri ngan hang: tY gia mua ngoai te caa ngan hang nai Cong ty tài khoin ngoai te. Hai vdrl cac khoan muc tien te c6 Øc ngoai ta duct phan loai la tai san 'chat: ty gia mua ngog cüa Ngfin hang Thucmg mai C6 phan Quan DOI (Ngan hang C6ng ty darting xuyen c6 giao dich).

13 Ban thwytt minh nay a mat bO phan hop thanh va phai (Iwo doc ding vol Boo Mc' thi chinh

coNG yr Co PHAN 28.1 Dia chi: 03 Nguyetn Oanh, Phutmg 10, Qudn GO yap, TP. H6 Chi Minh BAO CAO TAI CHtNH TU ngay 30 than 9 nam 2016 den ngay 31 than 12 nam 2016 Ban thuyet minh Ban edo tai chinh theo)

Dei vdri cáo Ichoin mnc tien td CO gem ngoai t duqc phan loai la nq phai tra: ty gid ban ngoai tdcüa Ngan hang muting mai Co phan Quan Deg (Ngan hang C6ng ty thuang xuyen c6 giao dich).

Tien va cac khofin twang dung tin Tien bao gom tien mat va tien geri ngan hang khong ham Cic khoan Prong throng tien là cic khoan dku Pr ngan han c6 then hon thu hart khong qua 03 thing ke tir ngay dau Pr, to kha nang chuyen dM de.dang thanh mOt luong tien the chnh va kh8ng co rin ro trong viec chuyen del thank' tien tai then diem bio

Cac khoin phai thu Cie khoin nu phai thu duce trinh bay theo gia tri ghi s trir di cat khoan dy phong phii thu kho

Vic phan loai ctic khoan phai thu la phai thu khach hang vit phai thu khic dupe thvc hien theo nguyen tic sau:

Phai thu cüa khich hang phan inh the khoin phai thu mang firth chL throng mai phit sinh tir giao dich to tinh chAt mua — ban gitla Cong ty va ngtred mua la don vi dee lap voi Cong ty. Phil thu khic phth inh the khoan phai thu khong to tinh thucmg mai, khong lion quan den giao dich mua — ban.

Dv phong phai thu kho doi duqc lap cho timg khaki nq phai thu kho den can cir vao tuei nq qui hart du cat khoitn nq hoc dv ki'en Mire ten thAt co the thy ra, cy the nhu sau:

DIM voi nq phai thu qui hart thanh toin: 30% gii tri doi voi khoan nq phai thu qua hon tir tren 06 thing den duei 01 nam.

- 50% gii tri dei veri khoan rig phai thu qui han tir 01 nam den duel 02 nam. 70% gii tri del. vai khoth rig phai thu qui han ffr 02 nam den duai 03 narn.

- 100% gii tri din yen khoan nq phai thu qui hon tir 03 narn tr& len. DM yen nq phayhu chua qui hart thanh toan nIumg kh6 c6 kha nang thu hei: can dr vao dv kien mirc ten that de lap dv phong.

Tang, giam se du cher phi:mg nq phai thu kh6 den cetn phai trfch lap tai ngay ket them nAm tai chinh duqc ghi nhan vac) chi phi quan 19 doanh nghiep.

5. Hang ton kho Hang ten kho duqc ghi than theo gii thAp hcm gifra gii gee vi gii tri thuin c6 the thvc hien duqc.

Gia gee hang ten kho duqc xac dinh nhu sau: Nguyen vat lieu, hang h6a: bao gem chi phi mua vi cic chi phi lien quan trvc tiep khic phit sinh de co duqc hang tan kho 6 dia diem vi trang thii hien tai. Chi phi san xuat kinh doanh d8 dang: bao gem chi phi nguyen vat lieu chinh, chi phi than cong va cic chi phi to lien quan trve tiep khitc.

o Thanh phAm: bao Om chi phi nguyen vat lieu, nhan c6ng trqc tiep va chi phi sin xuAt chung co lien quan trge tiep dirge phan be dva tren mire dO hoot dOng binh thmeng.

Gift xuat kho duce tinh theo phuong phap binh quan gia quyen vet duqc hach toin theo phuang phap ke khai ththeng xuyen.

Giá tri thuan co the thvc hien duct la gii ban the tinh dm hang ten kho trong Icy sin xuAt, kinh doanh binh thuang tre chi phi Sc firth de hoin thanh va chi phi Taft tinh can thiet cho vie° lieu thy chimg.

Dtr,phong giam gia hang ten kho duqc lap cho timg malt hang ten kho c8 gii gee 16n han gii tri thuan c6 the thvc Men duqc. Tang, gram so du Mr phang elm giá hang ton kho cart phai trich lap tai new ket thfic nim tAi chinh dirge ghi nhan van gia yen hang ban.

14 Bcin thigh minis ntiy a mOt ph4n hop thanh va phai dupe cloc ding vol Edo cao hi chinh

CoNG TV Co PHAN 28.1 Dia chi: 03 Nguyan Oath, Phirimg 10, Quin GO yap, TP. Ha Chi Minh BAO CAO TAI CHINH Tir ngay 30 thOng 9 nam 2016 den ngay 31 theing 12 nam 2016 Ban thuyet minh Bin cdo tai chinh (dap theo)

Chi phi tra try& Chi phi tra tithe bao gem cac chi phi thgc te da phat sixth nhung c6 lien quan den ket qui hoat deng sin xuit kinh doanh eAa nhieu ke toan. Chi phi tra trithe cüa C8ng ty là lgi the kinh doanh. Lgi the kinh doanh duce ghi nhan theo s6 lieu Bien ban xic dinh gia tri doanh nghiep tai died diem ngay 30 thing 9 nrun 2016. Lgi the kinh doanh dirge phan ha yao chi phi theo phtrang phap throng than trong 03 nam.

Tii sin thue boat deng A Thue tai sin dirge phin loai la thue hoat deng neu pha'n lan rili ro va Igi ich gran ben ved quyen sâ him tal sin thus:3c ye ngueri cho thue. Chi phi thue hoat ding dirge phin anh vao chi phi theo phuanF phap &rang thing cho suet then ban thue tAi sari, khOng phi.; thuOc vao phuang tithe thanh toán tien thue.

Tii sin cif) oljnh hitu hinh Tai sin ce dinh hal hinh dirge the hien theo nguyen gia S hao men1ily ke. Nguyen gii tai san co dinh him hinh bao gem than big cac chi phi ma Cong ty phai b6 ra de co dirge tai sin ce dinh tinh den tiled diem dim tai sin do vio tang thii am sing silt dung. Cat chi phi phat sinh sau ghi nhan ban du chi dirge ghi tang nguyen gia tai sin ce dinh neu cac chi phi nay chic chin lim thMg Igi ich kinh 4 trong twang lai do sir dung tai sin de. Cac chi phi phat sinh khOng them man dieu Men tren dirge ghi nhan la chi phi sin xuat, kinh doanh trong nrtm.

Khi tai sin ce dirth halt hinh dirge bin hay thanh 19, nguyen gia vi gii trt hao men My ke dirge x6a se va lai, 18 phat sinh do thanh 19 clop ghi nhan via thu nhap hay chi phi trong nam.

Tai salt ce dinh hat MP dirge khan hao theo phucmg phap duerng thing dim tren tiled gian him clung item tilt SO narn khau hao dm cac loai tai sin di dinh him hinh nhu sau: Loai di sin ce dinh Se nam

Nha a:a, vat kik trim 15 — 25 May mac va thiet bi , 05 — 08 Phtrang lien van tai, truyen clan 10

; ThietbI, dung cu quan 19 05 —08 ---

Tai sin ce dinh !chic 02 — 03 ca. 'HMI

9. Clic khoin ny phii tra va chi phi phiii tra rok Cac khoin nq phai tra va chi phi phai tra dirge ghi nhan cho se tin phai tra trong trong lai lien A quan den hang boa vi dich vu da nhan dup. Chi phi phai tra dirge ghi nhan Pa tren cfic tree tinh hqp 19 ye se tin phai tra.

,-.....„ 41/4.4.

Viec phan logi cacilchoin phai tra la phai tra ngtred ban, chi phi phai tra va phai tra khac dirge thirc hien theo nguyen tie sau:

Phil tra ngueri bin phan anh cac khoan phai tra mang firth chat thuang mai phat sinh tir giao dich mua hang haa, dich vu, tai sin vi ngueri bin la don vi dee lap veri Cot% ty. Chi phi phai tra phin anh cac khoin phai tra cho hang haa, filch vu da nhan dirge tir ngtroi ban hose di cung cap cho ngtrai mua niumg chua chi tra do clam ca haa don hoac chin dü he so, al lieu ke than va cac khoin phai tra cho ngueri lao &Ong ye tien bang nghi phep, cac khoin chi phi sin xukt, kinh doanh phai trich tricot. Phai tra khac phin anh cac khoin phai tra kheng 06 tinh thuong mai, kh8ng lien quan den giao dich mua, bin, cung cep hang hga clIch vii.

Cac khoin ng phai tra vi chi phi phai tra dirge phin loai ngin han vi dai hp ten Bang can diSi ke tom n can cit theo Icy han can lai tai ngay ket thile nam tai chinh.

15 Bdn thuy'dt minh nay Id meit b phein hp thanh vo phoi &coc eloc cimg vat Ma cdo tai chinh

CoNG TV co PHAN 28.1 Dia chi: 03 Nguyen Oanh, Phutmg 10, Quan GO VAp, TP.116 Chi Minh BAO cAo TAI MINH Tit ngay 30 thing 9 nam 2016 den ngay 31 thang 12 nam 2016 Ban thuyet minh Bio cao tai chinh (tiep theo)

VOn chü s& thin Van gap caa dui so httu Von g6p tha chit ser him dime ghi nhan theo se vein thue te di g6p etla the e6 d8ng.

Phan plied 194 nhutin Lqi nhuan sau thu e thu nhap doanh nghiep dirge phan phei cho ck GO tong sau khi di trich lap ck quy theo Dieu leeüa Cong ty cling nhu the quy dinh eña phip luat vi di dirge Dai hi ding c6 deng phe duyet.

Vice phan phed lqi nhuan cho cite ce, &Ong duqc can nhec den the khoitn mpc phi tin te nem trong lqi nhuan sau thue chua pha'n phei c6 the inh huemg den luting tien vi khi nang chi tri et) tfre nhu lai do dinh gia lai tai sin mang di g6p yen, Ili do danh gia lai the khan two tien to, ek cling cit tai chinh va cic khoan muc phi lien te khae.

C6 tire dirge ghi than là nq phai tra khi dirge Dai hei deng cc!) Tang phe duyet.

Ghi nh#n doanh thu vi thu nh4p Doanh thu ban thanh pham Doanh thu ban thinh pharn duqc ghi !than khi deng tiled th6a man cic dieu kin sau:

Ging ty di chuyen giao Olen len rid ro vi lqi ich gin lien yeti quyen set him sin phem cho nguei mua. Ging ty khong con nein gia guy& quan IY sin phem nhu ngueri him sin phem hoc quyen kiem soat sin pham. Doanh thu &rem xic dinh ttrang dei chk chin. Khi hop thing quy dinh nguiri mua dirge quyen tra lai sin phem di mua theo nhung dieu kien ea the, doanh thu chi duqc ghi nhan khi nhi-mg dieu kin cp the de khong con tOn ti vi nguad mua kh6ng dirge quyen tralai sin phem (tre truong hqp khkh hang c6 quyen tra lai sin phem dtrei hinh thee doi lai d'e ray hang h6a, dich vp khac). Ceing ty di hoc se thu dirge lqi ich kinh tá tit giao dich ban hang. Xic dinh dirge chi phi lien quan den giao dich ban hang.

Doanh thu cung dfch Doanh thu cung cep (Lich vii duqc ghi nhan khi &nig thou thea man cac theu kin sau: A

Doanh thu duct the clinh ttrang dei chic chin. Khi hgp clang quy dinh ngued mua dirge quyen 'IV

tra lai dich vi di mua theo nhang dieu kien cp the, doanh thu chi dirge ghi nhan khi nhimg dieu kin cu the dO khong con ten ti vi ngtrei mua khOng duqc quyen tri lai dich vii di cung

A cap. Cong ty di hose s thu dirge lqi ich kinh t tir giao clich cung cAp dich vii de. Xac dinh dirge phen cang viec di hoan thanh vio theri diem bio cio. Xac dinh duct chi phi phitt sinh cho giao dich vi chi phi de hoin thinh giao dich cung cAp dich vu d6.

Trtremg hqp dich vu duqc thy° hien trong nhieu thi doanh thu dirge ghi nhan trong duqc can eft vito ket qui phan Gong vie° di hoan thanh vao ngay ket thee narn tii chinh.

Doanh thu gia rang Doanh thu din lied hog d6ng then gia c6ng vat ttr, hang h6a là só tien gia c8ng thqc te &rem htremg,

khong bao gem gia tri vat tin, hang h6a !than gia ding.

16 Ban thuyit minh nay M mat ha phalli hap thanh viz phai thoc akic cling voi Brio coo chinh

CoNG TV Co PHAN 28.1 Dia chi: 03 Nguyen Oath, Plurtmg 10, QuAn GO VAp, Ti'. HA Chi Minh BAO CAO TAI CHINH Tfr ngay 30 thing 9 narn 2016 den ngay 31 thang 12 !IA/112016 Ban thuykt minh Bio cio tii chinh (deo theo)

Doanh thu cho thue tai san hoot deng Doanh thu cho thue tai sin hoot clang dirge ghi nhan theo phucmg phip clueing thing trong suet theri gian cho tine. Tien cho thue nhan truerc cüa nhieu Icji dugc phan be vao doanh thu phü hap yeti thai gian cho thue.

Tan Idi Tien lai dug° ghi nhan tram ca se( theri gian va lai suit thue te thug IcSr.

Chi phi di vay Chi phi di vay bao gam 1Ri tien vay va cic chi phi lchac phat sinh lien quan true tiep den cac khoan vay.

Chi phi di vay dugc ghi nhan vito chi phi khi phat sinh. Tnlans hgp chi phi di vay lien quan truc tiep den viec din tu x.ay dung hoac san xutt tai san der dang can c6 met theri gian áü dai (tren 12 thing) de c6 the dua vac; sir dunp theo moc dich dinh Mr& hoac ban thi chi phi di vay nay dugc tinh vao gia tri cüa tai sin de. Doi WA khohn vay rieng phoc vii viec xay dung tai san c dinh, bet deng sin du tx, lai vay dug° van hOa ke ca {chi thai gian xay dung cluoi 12 thing. Cac khoan thu nhap phit sinh tir viec diu Ur tam then cac Ichoan vay dugc ghi giam nguyen gia tai san c6 lien quan.

Del voi cic khoan vim vay chung trong d6 c6 sir Mpg cho moc dich S tu xay dung hoac sin xuit tai sin der dang thi chi phi di vay ven h6a dugc xic dinh theo von hea di vai chi phi lay ke binh quan gia quyen phit sinh cho viec dAu ttr xay dung ca ban hoac sin xuat tAi san de. TS/ le van h6a dirge firth theo tj l lai suat birth quan gia quyen cüa cac lchoan vay chua tra trong nam, ngooi trU cic khoin vay rieng biet phuc vti cho muc dich hinh thanh met tai sin cu the.

Cac khoin chi phi Chi phi là nhitng khoin lam gifun lqi ich kinh te duqc ghi then Mi theri diem giao dich phat shah hoac khi co !chi rang twang dOi chic chan sê phat sinh trong twang lai khong phan bit dl chi tien

hay chin.

Cac lchoan chi phi va lchoan doanh thu do no Mo ra phai dugc ghi nhart,deng theri theo nguyen tic

phü hqp. Trong tnrang hop nguyen tic phü hop xung d'Ot v6i nguyen tac then tong, chi phi duce ghi nhan can cir vao ban chit va quy dinh cüa cac chuan muc ke than de dam bao phan anh giao dich met cach trung thtm, hgp

Thud thu nhap doanh nghip Chi phi thue thu nhap doanh nghiep bao gam thue thu nhap hien hanh va thue thu nhap hoan lai.

Thui thu nit ep hien hanh Thue thu nhap hien hanh la lchoin thue ducm tinh dip tren thu nhap tinh thue. Thu nhap tinh thue chenh lech so vai lgi nhuan ke than la do dieu chinh cac khoin chenh tech tom thai giita thut va ke toan, de chi phi khong dtrgc trir cling nhu dieu chinh cat khoan thu nhap Hiring phai chiu thue va cac khoan lo dugc chuyen.

Thue thu nhfip boon igi Thue thu nhap hoan loi là kholn thue thu nhep doanh nghiep se phiti nop hoed se duqc hohn lai do ehenh tech tam then gitra giá tri ghi s6 caa tai san va ng phiti tra cho moc dich lap Bao cio tai chinh va ca set tinh thue thu nhap. Thue thu nhap hoRn kit phai tra duct ghi nhan cho tit ca citc khoin chenh lech tom thai chiu thue. Tai sin thue thu nhap hoan lai chi dugc ghi nhart khi chic chin

trong twang lai së c6 lni nhuon tinh thue a Sit (long 'Mang chenh lech tom tiled dugc kbau trir nay.

376,04

-T1 iflu TR VA

4. 101.

17 Ban ihuyet minh nay la mOt ba phOn hop thanh va phin ducc dqc ding vdi Elcia ado tat chinh

CONG TV Co PHAN 28.1 Dia chi: 03 Nguyarn Oanh, Miming 10, QS G6 V&p, TP. Ha Chi Minh sAo cAo Trk.1CHfNH Tir ngay 30 thang 9 narn 2016 den ngay 31 thang 12 nam 2016 Ban thuyit minh Bic cao thi chfnh (tiep theo)

Gia tri ghi s6 eUa tai sin thue thu nhap doanh nghiep hoan lai dirge xem xet lai vio ngai ket thim nam tai chinh va se dirge ghi gum den mile dam bao chac chin có dü lqi nhun tinh thue cho ?hop lqi ich eim mat phen hole ton b0 tai sin thue thu nhap hoan lai dirge sfr dung. Các tai sin thue thu nhap doanh nghiep hoan Lai chua duqc ghi nhan nu& day dirge xem xet lai vio ngay ket thac nam tai chinh va dirge ghi nhan khi chk chin c6 dü lqi nhuan firth thue de co the sir dung cac tai sin thue thu nhap hoan lai chua ghi nhan nay.

Tai sin thue thu nhap hoan lai vi thue thu nhap hoan lai phai tra dirge xáe dinh theo thue sukt dv tinh se áp dung cho nam tai sane dirge thu hid: hay nq phai tea duct thanh ton dva ten cac mire thue suit c6 hien lye tgi ngay ket thee nam tai chinh. Thue thu nhap hoan lai dirge ghi nhan vac) Bao ado ket qua hoat dang kinh doanh va chi ghi trtrc tiep vac) van chit sa him khi khoan thue de lien quan den cac khoan num duct ghi thing vio van chit ser

Tii sin thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dirge bit trir khi: Gong ty co quyen hqp phap duqc bit trir gala Iii sin thue thu nhap hien hanh v6i thue thu nhap hien bin phai nap; vb. Cie tai san thue thu nhap hoan Lai va thue thu nhap hoan phiti tra nay lien quan den thue thu nhap doanh nghiep dirge quart 1Si bed ming met ca quan thue:

D6i voi cling mat don vi chiu thue; hole Clang ty di,r dinh thanh thin thue thu nhap hien hanh phai tra va tai sin thue thu nhap hien hanh tren ca sa thuln hole thu hi tai sin &mg thai ved viec thanh ton rig phai tra trong timf lcy tuong lai khi cac khon tremg yeu cim thue thu nhap holm lai phiti tra hole tii sin thue thu nhap hoan lai dirge thank' ton hole thu hal

16. Ben lien quan • A. Cac ben &rem coi la quan neu met ben c6 khi ring hem sok hole c6 arth huerng ding ke veri ben kia trong viec ra guy& dinh cac chin sin tài chinh vi boat clang. Ck ben cling dirge xem la ben lien quan neu cimg chiu sr kiem sok chung hay chiu arth huemg ding ke chung.

Trong vie xem xet mai quan h elm cac ben lien quan, ban chat ena mai quan h dirge chit trqng nhieu hcrn hinh thire phap

V

V. THONG TIN BO SUNG CHO CAC ICEMAN M1JC TRINH BAY. THONG BANG CAN DOI

TOAN cA

Tien vi die khoin twang dining tien 31/12/2016 30/9/2016

Tien mkt 48.265.513 48.371.944

Tien giri ngin hang khong han 22.384.992.683 8.744.992.496

ging 22.433.258.196 8.793.364.440

Phil thu ngin hun ciut khach !ling 31/12/2016 30/9/2016

Rochu Prominent USA LLC 22.489.474.071 31.282.814.773

Prominent (Europe) Ltd 1.715.001.344 6.570.011.867

Itochu Corporation 819.095.450 2.445.443.981

Cie khich hang !chic 260.933.854 1.895.090.468

Ccong 25.284.504.719 42.193.361.089

Ban thuyit mirth nay la mat ha phan hop thanh va phai duvc doc ding v61 Ban coo tai chinh 18

1.214.905.294 419.443.341 414.315.629 318.394.754

133.174.967 2.500.233.985

543.855.625 1.817.858.128 1.637.160.891 3.998.874.644

CoNG TV Co PHAN 28.1 Da chi: 03 Nguyexn Oanh, Phuting 10, Quki Gb yip, TP. H CM Minh BAO CAO TAI CHINH Tit ngay 30 thang 9 nam 2016 an ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh (fiep theo)

3. Tra truitc cho ngir&i ban ngin hum

Zhen Xiang (Hong Kong) Trading Co., Ltd Recron (Malaysia) Sdn., Bhd Anwise Corporation Limited Credit Agricole Leasing & Factoring Sa Shanghai Aviation Import & Export Co., Ltd Cac nha cung cap khac COng

31/12/2016

30/9/2016

Phai thu khat 4a. Phil thu nglin Iqin kittic

Tam irng Phil thu ye c6 phAn h6a Cac khoin phai thu ngAn han lchac C6ng

46. Phil thu dii Inm Mule Cac khoin 14, quy dai han.

Hang tan kho

31/12/2016 Gia tn Dig pheng

31/12/2016 tha goc Dv phong

30/9/2016 Gia tn Dy phong 46.002.092

312.927.272

143.107.319 502.036.683

30/9/2016 Gia g6c Dv phang

Nguyen lieu, vat lieu Cong ci, dung co Chi phi sin xuAt, kinh doanh der dang Thinh phAm Ciing

49.310.004.883 - 28.614.181.670

72.383.164 77.329.144 3.892.107.850

- 4.886.496.716

37.947.349.393 - 22.161.597.215

91.221.845.290 - 55.739.604.745

Toan b0 hang tan lcho drt duqc the chAp a dam bat) cho cac khoan vay tai Ngan hang Thuang mai C6 phAn Quin Doi (xem thuyet minh st V.12a).

6. Chi phi tra truot Chi phi Ira tried? ngiin hczn Chi phi tra tra6c ngAn hart tai ngay 30/9/2016 11 chi phi cong co, ding co con phii phin b.&

Chi phi fro trut dit'i hism Chi phi tra truck dai hart la lqi the kinh doanh con phai phan b6.

7. Tid sin c6 dinh hfru hinh

May mac vi thiit bi

Nhk vat kiin trfic

Phuromg tin Thiit In till, dung cy Tki sAn c6

truyin din man If dinh khaic COng

23.183.169.847

23.183.169.847

Nguyen gilt ngay 30/9/2016

Mua sAm mot Ti ngly 31/12/2016

49.115.094.959 1.679.103.033 340.536.200 2.978.272.179 77.296.176.218

76.400.000 76.400.000

49.191.494.959 1.679.103.033 340.536.200 2.978.272.179 77.372.576.218

19 Ban thuyert minh nay la mat ba phan imp thernh ya phcii cligm dac cimg wYI Belo cif° tat chlnh

CoNG TY Co PHAN 28.1 Dia chi: 03 Nguyin Oanh, Phutmg 10, Quan Go Yap, TP.110 Chi Minh BAO cdo TAT CHfNH Tir ngay 30 thing 9 /lam 2016 den ngay 31 thing 12 nAm 2016 Ban thuygt minh Bao cáo tai ehinh (tigp theo)

Trong do:

Da khan hao het nhtmg

Nhk cira, vat !din frac

May mac va fillet bj

Pluromg tien In MA,

truyen dln

Thiel bi, dyng cy quin 19

Di sari có dinh khic Cang

van can sit dyng 137.341.734 100.519.143 109.070.000 346.930.877

Gil tri hao man

Tai ngiy 30/9/2016 15.683.397.379 19.583.370.524 960.658.975 235.097.079 1.654.588.857 38.117.112.814

Khan hao tong nrun 118.951.038 1.374.129.621 39.464.598 15.086.751 83.330.520 1.630.962.528

Tai net), 31/12/2016 15.802.348.417 20.957.500.145 1.000.123.573 250.183.830 1.737.919.377 39.748.075.342

Gil trj can Ii Tai ngay 30/9/2016 7.499.772.468 29.531.724.435 718.444.058 105.439.121 1.323.683.322 39.179.063.404

Toi ngly 31/12/2016 7.380.821.430 28.233.994.814 678.979.460 90352.370 1.240.352.802 37.624.500.876

Trong do: Tam thtd ohm sit dung Dang oh& thanh 19

8. Phiti frit nguiri ban non ban 31/12/2016 30/9/2016

Ph& tra cdc ben lien quan 21.700.000 90.750.000 Ging ty TNHH MTV Tang Cong ty 28 90.750.000

Cong ty a phan 28 Hung Phu 21.700.000 Pha'i bye ctic nha cung cap khac 44.373.356.392 31.613.930.881 Prominent Europe Ltd 37.004.223.960 12.243.595.595

Freudenberg 3.871.684.633

Cac nha cung cAp khac 7.369.132.432 15.498.650.653

COng 44.395.056.392 31.104.680.881 1-04:

C8ng ty khong có nq qua han chua thanh Man. ON1

N141$ 9. Thug va the khan phiii nQp Nha nithc 4AN

Sá phai nOp SO dä nap 30/9/2016 trong dam trong nim 31/12/2016 8

Thud GTGT hang ban nOi dia Thue GTGT hang nhap khau 22.253.925 (22.253.925) Aiaso

Thue xuAt, nhap khau 2.010.572 (2.010.572)

Thue thu nhap doanh nghiep 487.697.766 525.777.402 (487.697.766) 525.777.402

Thue thu nhap ca nha'n 15.830.621 24.286.121 (15.830.621) 24.286.121

COng 503.528.387 574.328.020 (527.792.884) 550.063.523

Thut gid tri gia tang COng ty nOp thue gia tri gia tang theo phuang phip Ichau trix. Thus met time gia tri gia tang nhu sau:

Hang xuet Idiau 0% Hang tiOu thu trong nuerc 10%

Thug xuat, nit(ip khiu C6ng ty ke khai va nOp theo th6ng bao ctia Hai quan.

Thui thu nit& doanh nghtep Cong ty phai n6p thus thu nhap doanh nghiep cho cac Ichoan thu rthap tinh thue vOi thue suAt 20%.

Ban thuyat mink nay unto: ba phan hop thanh vá phi/ duvc apc cling Wei Bolo coo tat chinh 20

5.450.252.899 10.121.724.066

2.119.528.974

5.242.868.921 13.051.151.322 96

1.802.239.452

17.691.505.939 20.096.259.695

vA

30/9/2016 31/12/2016

17.461.436.548 17.461.436.548

2.837.350.417 13.388.182.728

1.235.903.403 1.842.971.618

5.144.396.273 5.144.396.273 3.900.000.000

1.244.396.273 15.145.450.944 14.164.750.000

553.210.158

338.640.758 202.943.883 3.213.190

951.120.702 774.543.871

19.304.408.166 20.289.847.217

CoNG TV C5 PHAN 28.1 Dia chi: 03 Nguyen Oanh, Phuong 10, Quan Go VAp, TP. He Chi Minh BAo cAo TA' CHINH TU ngay 30 than 9 nam 2016 den ngay 31 Mang 12 nam 2016 Bin thuyet minh Bao cáo tai chinh (flan theo)

Thud thu nhap doanh nghiep phai nap trong narn duqc du tinh nhu sau: Tir ngly

30/9/2016 den nay 31/12/2016

Tir ngay 01/01/2016 den ngity 29/9/2016

Ping 1gi nhuart ke toin thy& thu e 2.567.663.989 7.503.110.364

Cac khoin dieu chinh tang, giam lqi Mink ke Wan de )(de dinh lqi nhuan chili thue thu nhap doanh nghiep: - Ck khoitn dieu chinh tang - Cac khoan dieu chinh giam -

2.567.663.989 7.503.110.364 Thu nhap tinh thus Thue suat thue thu nhap doanh nghiep 20% 20%

513.532.798 1.500.622.073 Thud thu nhap doanh nghiap phii Op

Thue thu nhap doanh nghiep phai nap trong nam bao gam chi phi thue thu nhap doanh nghiap hien hanh la 513.532.798 VND va thue thu /Map doanh nghiep bi truy thu la 12.244.604 VND.

Viec xic dinh thue thu 'Map doanh nghiep phai nap dm Cling ty dirk can dr vao cac quy dinh hien hanh ye thue. Tuy nhien, nhi-mg quy dinh nay thay deli theo timg tiled kY va cac quy dinh ve thue diSi vol nhieu loai giao dich kit nhau c6 the duqc giai thich theo 'Neu each khac nhau. Do vay sa thue dirge trInh bay tren Bac cao tai chinh c6 the se thay dai khi OCT quan thue kiem tra.

Gic Med thui kluic Cong ty ke khai va nap theo qui dinh.

10. Phai tra nprai lao dOng 31/12/2016 30/9/2016

Luang phai tra ngued lao clang Quy that/1g cho nhan viên Quy lucmg du phang ging

11. Phai tri khic Phil tra ngiin kin khdc

Phai tra ben lien quan Cong ty TNHH MTV Tang Cang ty 28: — CO titc phai tra — Phai tra ye co phan Ma — Các khoan phai Ira khac HO Ira cdc 16 chat va cd nhan khdc Phai tra ye 06 phan hem C6 tic phiti Ira Kinh phi ding doan BHKEI, BHYT, BHTN Cac khan phai tra ngan ban khic ging

Phil fri dai hqn khdc Cac lchoin nhari Iccr quy dai han.

Ban thuyit mink nay M mot bô phOn hop thanh va phdi dupe doc mingv(51 Bdo ctio tat chinh

21

05NG TV CO PHAN 28.1 Dia chi: 03 Nguyen Oanh, PhuOng 10, Quan GO Vap, TP. He Chi Minh BAO CAO TAI C1-11NH Tir ngay 30 than 9 nam 2016 den ngay 31 thang 12 nam 2016 Ban thuyet minh Rio cao tai chinh (tiep theo)

11c. Ng qua hon chin thanh loan COng ty khong c6 nq phai tra kit& qua han chin thanh toan.

12. Vay 12a. Vay nem hgn

31/12/2016 30/9/2016 Vay vein hgn phai tra Mn lien quan 7.250.000.000 7.200.000.000 Vay dal han den han tra Cling ty TNI-111 MTV T6ng COng ty 28 (xem thuyet minh sO V.12b) 7.250.000.000 7.200.000.000

Vay fly:in hgn phiii Ira Id char khcic 39.000.071.200 17.250.254.501 Vay Ngan hang Thtrcmg mai CO phan Quan Din 39.000.071.200 17.250.254.501

COng 46.250.071.200 24.450.254.501

Khan vay Ngan hang Thucrng mai CO pilau Quan DOi de 136 sung viin Ian dOng veri Mi su'at theo thong bao tai tUng then diem nhan nq. Khan vay nay duqc dam bao bang viec the chap tan b0 hang tan kho (xem thuyet minh sO V.5).

Chi tiet sO phat sinh ve the khan vay ngan hart trong nam nhu sau: SO tien vay Ket chuyin

Tai ngay phat sinh tn. vay 30/9/2016 trong nam dal ban

Chenh Itch

SO tien vay di

Tai ngity gia

tra trong nam 31/12/2016

Vay ngin han ngan hang Vay dai hart den han tra COng

17.250.254.501 28.289.765.310 - 835.085.674 (7.375.034.285) 39.000.071.200

7.200.000.000 3.250.000.000 - (3.200.000.000) 7.250.000.000

24.450.254.501 28.289.765.310 3.250.000.000 835.085.674 (10.575.034.285) 46.250.071.200

ps>

JUNO Id VAN

Vay da hgn Khoen vay {thong c6 tAi san dam bac Cling ty TNIEH MTV Ttin Ding ty 28 de mua sam may m6c thiet bi phne vu sAn auk kinh doanh vai Iai sat 04%/nam. SO tien vay dirge hoan tra nhieu dcrt cho den khi ket tit& hqp deng vay.

KY han thanh tan cac khan vay dai han nhu sau: 31/12/2016 30/9/2016

Tir 01 nam tra xuang 7.250.000.000 7.200.000.000

Tren 01 nam den 05 !tam 3.250.000.000 6.500.000.000

Tang nq 10.500.000.000 13.700.000.000

Chi net phat sinh via khan vay dai hart trong nam nhu sau: Tir nay 30/9/2016

den ngay 31/12/2016 6.500.000.000

(3.250.000.000) 3.250.000.000

Vay gad hgn chin thanh loan Cong ty khong c6 the khoitn vay qua hkui chin thanh tan.

SO deu nam SO tien vay phat sinh Ket chuyen sang vay ngan hart SO cuili Dam

Tir nay 01/01/2016 den new 29/9/2016

2.000.000.000 8.500.000.000

(4.000.000.000) 6.500.000.000

Mem thuyii minh nay là mOt ba phOn hop thanh va phai duvc doe cimg vol Boo aio tat chinh 22

VOn gap cim chit ser hUu

Quy dau ttr phat thin

40.000.000.000

CoNG TY C6 PHAN 28.1 Dia chi: 03 Nguyin Oath, Phuerng 10, Quan GO yap, TP. H6 Chi Minh BAO CAO TAI CHINN

ngdy 30 Mang 9 'tam 2016 den ngay 31 [hang 12 nam 2016 Ban thuyet minh Rao cao tai chinh (flap theo)

Quy khen phtic kyi

S6 dAu Mm Tang datrich 13p tir lai nhuan Chi qu" SO cuái nam

Wm chit see him I4a. Bang Ji chiiu biin Ong am yin chti s& hau

Tir ngay 30/9/2016 Tir ngly 01/01/2016

den ngity 31/12/2016 den ngay 29/9/2016

3.432.545.258 3.317.861.967

287.578.367 2.102.488.291

(208.347.305) (1.987.805.000)

3.511.776320 3.432.545.258

Lui nhu8n sau thug

chin phan ph&

6.002.488.291 (2.102.488.291) (3.900.000.000)

40.000.000.000

8.633.860.000 48.633.860.000

123.247.871

48.633.860.000 123.247.871

146. Chi tilt yin gop ctia chi' so hint

COng ty TNHI1 MTV Teng Cong ty 28 Cac eô deng khac ging

SO du tai ngdy 01/01/2016 Lcri thwart trong nam Trich lap cac guy trong nam Chia Icri nhuan S6 dir t3i ngay 29/0/2016

SO du Mi ngay 29/9/2016 Dieu chinh then Bien ban dinh gid doanh nghiep So du tai ngay 30/9/2016 Lcri nhuan trong nam Trich lap cac quy tong Mm Chia di tirc SO du tai ngity 31/12/2016

Clang 40.000.000.000

6.002.488.291 (2.102.488.291) (3.900.000.000) 40.000.000.000

8.633.860.000 48.633.860.000

2.054.131.191 (287.578.367)

(1.580.600.450) 62.704.503

48.819.812.374

30/9/2016 A 31.612.010.000 )z 17.021.850.000 I: 48.633.860.000

31/12/2016 31.612.010.000 17.021.850.000 48.633.860.000

40.000.000.000

40.000.000.000

2.054.131.191 (410.826.238)

(1.580.600.450)

Den ngay 31 thing 12 Mm 2016 the di tong dã g6p da van dieu 1 theo they chimg niter' dang ky

doanh nghiep la 48.633.860.000 VND.

14c. d phiiu

SO Juicing et) phieu dang kY phat hanh SO luqng cO phieu da phat hanh

C e phi& pha thong

- ci philu mi dal SO Itnyng c6 phieu duce mua lai

Cos philupho thong - CO phieu uu dãi

SO luqng GO phieu dang km hanh 4.863386 4.863.386

CO phiiu pho thong 4.863.386 4.863.386

- Cdphiêu uu ddi

Menh gia CO phieu dang km hanh: 10.000 VND.

Ban duty& mink nay M mat bP phan hap thanh va phai dtcptc dpc cling vat Bao cao tat chinh 23

31/12/2016 30/9/2016

4.863.386 4.863.386 4.863.386

4.863.386 4.863.386 4.863.386

Tir ugly 30/9/2016 den ngly 31/12/2016

112.717.860.071 3.406.272.612

458.000.032 116.582.132.715

Tir ngity 01/01/2016 den ugly 29/9/2016

354.935.336.865 7.632.442.867

685.316.178 363.253.095.910

CoNG 'TY Co PHAN 28.1 Dia chi: 03 Nguyen Oath, Phutmg 10, QS G6 Van, TP. HO Chi Minh BAO CAO TAI CHNH Tir nay 30 Mang 9 thrn 2016 den ngay 31 Mang 12 nam 2016 Ban thuy4t minh Bio cáo tai chinh (titp theo)

14d. Phan pad lgi nhupn Trong narn Cong ty da tam phan ph& lgi nhuan theo Quyet dinh caa 118i thing quart tri s 11/QD- CTCP ngay 31 thing 12 nam 2016 nhu sau:

Chia lqi nhuan cho các cá dong Trich Quy deu tu phat trien 'Filch Quy 'then thuong, phoc lgi

15. Cac khan myc ngoai Bang can dal ke toán 1.5a. Ngogi re cdc loçi

Tai ngay ket thdc nam tai chinh, teen va ck khoan ttrang throng tien bao gain 925.001,54 USD (s6 tai ngay 30/9/2016 la 169.440,67 USD).

15b. Ng kho did &I 1, Khoitn nq ?hal thu tien hang Cong TNHE May mac S.M vai stS tien 6.308.051.602 VND da dirge xoa so do c8ng ty nay dä giai the.

VND 1.580.600.450

123.247.871 287.578.367

VI. THONG TIN Be SUNG CHO CAC KHOAN MVC TRIM! BAY TRONG BAO cAo 10ET QUA HOAT BONG DOANH

1. Doanh thu ban !ling va cung cap (filch vy Ia. Tang doanh thu

Doanh thu hang xuat khau Doanh thu hang kinh te Doanh thu cung cAp dich vt COng

lb. Doanh thu ban hang và cung cap dick vt cho ac giao dich ye ban hang va cung cAp dich Yu

(—Ong OP TNIIH MTV Tang Ging 0? 28

cac ben lien quan cho cac ben lien quan khat nhtr sau:

Tir ngay 30/9/2016 Tir ugly 01/01/2016

den ngay 31/12/2016 den ngiy 29/9/2016

Ban thenh ph6 1.533.112.500 204.670.294

Cling ty Cdplidn 28 Quang Ngill Ban thanh phAm 4.021.818

2. GM vein hang ban Tir ugly 30/9/2016 Tir ugly 01/01/2016

den ugly 31/12/2016 den nay 29/9/2016

Gia vim hang xuAt ichku 100.744.921.473 322.725.687.925

Gii von hang kinh te 2.541.864.082 5.930.272.881

Gia yen cung cep dich vu 43.455.684 209.501.157 103.330.241.239 328.865.461.963 Cong

Ban thuyit minh nery ono: ho phdn hop :Minh va phi! durc doc ding von Edo ado tai chin), 24

C6NG TV co PHAN 28.1 Dia chi: 03 Nguyetn Oanh, Phuemg 10, Quan GO VAp, TP. H6 Chi Minh BAO CAO TAI CHfNH TU ngly 30 thang 9 nam 2016 den ngay 31 than 12 nam 2016 Ban thuyet minh Bao cao tai chinh Olen theo)

Doanh thu hot Ong tai chinh

Lai tin giri ngan hang Lai chenh lech tt gia phat sinh Can

Chi phi tai chinh

Chi phi lai vay L8 chenh lech ty, gia do dinh gia lai the khoin mac tien 4 c6 gee ngoai te L8 chenh lech giá phat sinh tang

Chi phi ban hang

Chi phi vat lieu, bao bi Chi phi hai quasi, van chuyen, bee xep hang Xuat mitu cho Ichich hang Cang

Chi phi quin I doanh nghiap

Chi phi cho nhan vien Chi phi ctO dung van phong Chi phi khau hao tli san có dinh Thue, phi vit.16' phi Chi phi lqi the kinh doanh Chi phi dich va mua ngoai Cac chi phi khac ging

Thu nhap khitc

Thu tien tfr cho thue may m6c Thu nhap tlY chonh lech gia hang Cac khoan thu nhap lchic ging

Tir ngay 30/9/2016 den nth, 31/12/2016

Tir nay 01/01/2016 den ngity 29/9/2016

ote

iCH M

fro‘t. 4/441

1.815.173 1.562.130.554

3.704.603 1.771.859.421

1.563.945.727 1.775.564.024

Tir ugly 30/9/2016 den ugly 31/12/2016

Tir ugly 01/01/2016 den ugly 29/9/2016

270.153.007

448.224.772 737.769.275

1.016.848.498

17.351.816 677.244.495

1.456.147.054 1.711.444.809

Tir ugly 30/9/2016 den ugly 31/12/2016

Tir ugly 01/01/2016 den ugly 29/9/2016

619.345.585 536.765.158 558.785.335

2.370.498.595 1.368.083.559

884.473.951 1.714.896.078 4.623.056.105

Tir ngay 30/9/2016 den ugly 31/12/2016

Tir ugly 01/01/2016 den ugly 29/9/2016

5.796.386.907 787.982.766

54.551.349 200.321.458

1.090.390.353 510.922.427 665.874.822

17.206.440.483 1.364.398.333

103.239.890 689.522.422

1.294.687.934 1.715.499.317

9.106.430.082 22.373.788.379

Tir ngity 30/9/2016 den ugly 31/12/2016

Tir ugly 01/01/2016 den ugly 29/9/2016

29.300.000 22.400.663 25.801.023

29.300.000 48.201.686

Ban thuyit minh nay la mot bO phign hop thanh va pilaf dwor doc cang voi Belo can tat chinh 25

11

CCONG TV Co PHAN 28.1 Dia chi: 03 NguyIn Oanh, Phiamg 10, Quan Go VAp, TP. HO Chi Minh BAO CAO TAI CHINH Tu. ngay 30 thing 9 nam 2016 den ngay 31 tang 12 film 2016 Bin thuyet minh Bio cdo tai chinh (tiep theo)

Lai co' bfin/suy gifim teen c phieu Tir ugly 30/9/2016

an ugly 31/12/2016 2.054.131.191

(287.578.367) Lqi nhuan ke than sau thue thu nhap doanh nghiep Trich qu9 Ichen thuOng, phitc lqi Lqi nhuan phfin be, cho c dong sec hau c phieu phO th6ng C phieu ph6 th8ng dang km hanh binh quart trong nam Lai at bfin/suy gram tren ea phieu

1.766.552.824 4.863.386

363

Chi phi sin xuat kinh doanh theo yeu to

Chi phi nguyen lieu, vat lieu Chi phi nhan cling Chi phi khau hao tai sin co dinh Chi phi dich vu mua ngoli Chi phi khac gong

Tir ngay 30/9/2016 den ugly 31/12/2016

93.342.037.435 24.986.235.428

1.630.962.528 7.842.462.079 1.263.364.162

129.065.061.632

Tfr ugly 01/01/2016 den ugly 29/9/2016

226.495.559.548 75.663.033.263

4.635.173.666 16.999.151.562 3.674.960.148

327.467.878.187

THONG TIN B6 SUNG CHO CAC ICEMAN MIX MINH BAY TRONG BAO CAO LTYU

CHUYEN TIEN n Tron nAm C8ng ty phat sinh giao dich khong bang tien lien quan den viec tra ea tire cho ca dong yeti so lien 2.090.039.875 VND.

Cong nq phai tri lien quan den mua sAm tai san có dinh tai thin diem cu.& nam lit 139.300.750

VND dim nam la 121.228.030 VND).

VIII. NHITNG THONG TIN ICEIAC

1. Giao dich va sO chr voi cac hen lien quan Cac ben lien quan voi Cong ty bao gam: cac thanh vien quan l chit chat, cac ca nhan co lien quan

vói cac thAnh vien quin 19 chit chat va cac ben lien quan Ida°.

la. Giao dich viz so du• vat clic think vien quiin 135 chzi chit viz cdc cci nhan có lien quan vat cdc thiznh vien quzin Ifi dui chit Ck thimh vien quan 19 chit chat gem: cfic thinh vien Hoi clang pan tri vit cac thank vien Ban dieu hanh (Ban Giam &tic va Ke toan truOmg). Cac cá nhan c6 lien quan voi cac thitnh vien quail 19 chit chat la cfic thanh vien mat thiet trong gia dinh cac thanh vien quan 19 ciao chat.

Giao dich vol cac thank vien qucin ifl chit chat vet ccic cci nhtin cc() lien quan vOl ccic thanhvien qucin chit chat

C6ng ty kitting phat sink giao dick ban hang va cung cap dich vu cling nlur cac giao dich lchk vai ck thanh vien quan 19 chn chat va ck ca nhan co lien quan vOi cac thanh vien quan 19 cha chat.

C6ng ncr v6i cac thimh vien quim lj chit chat va ccic ca nhan c6 lien quan vori ccic thanh vien quan

lj chti chat Cong ty ich8ing cif) cling my voi ck thanh vien quilt 19 chit chat va ck ca nhan co lien quan vai cac thanh vien quan 19 chit chiSt.

Ben &vet mini; naylà mot bP phdn hpp thanh va phdi dupe dpc cling voi Edo cdo S chinh 26

3449'

5NG NNIIM "JAN

zrp

11

196.520.000

22.727.273

45.524.800

4.090.909

585.152.932

1.027.390.292 269.515.700 100.369.998 208.700.807 242.151.433 11.300.000

13.388.182.728

3.900.000.000 2.556.128.838

254.766.987 770.830.644 726.454.314

8.500.000.000

CoNG TV Co PHAN 28.1 Dia chi: 03 Nguye'n Oanh, Phuong 10, Quan GO V6p, TP. H6 Chi Minh BAO CAO TAI CHI/4H Tir ngay 30 thang 9 nam 2016 den ngay 31 thing 12 nlm 2016 Ban thuyet minh Ban cao tai chinh (tiei) theo)

Thu nkip clew the thanh viên quer, 19 chi' cheit

x Tien luong Php cap Thuong Ceng

Tit new 30/9/2016 den ugly 31/12/2016

251.640.000 10.717.000 37.800.000

300.157.000

Tir ugly 01/01/2016 den ngly 29/9/2016

877.720.000 37.587.000

915.307.000

lb. Giao (Bch va sa dw voi the Mn lien quan khtic Cat ben lien quan khic vài C6ng ty gem: Ben lien quan khIc C8ng ty TNHH MTV TOng Cong ty 28 Cling ty CO phAn 28 Hung Phil Cong ty CO phAn 28 Quing Ngai Cong ty CO phAn 28 Da Nang Cling ty CO phan Binh Phil

Giao clich yei the ben lien quan khac Ngoai cac giao clich ye ban hang va cung cap dich vp cho cac ben lien quan Mac da duqc trinh bay

thuyet mirth so V1.1b, Cling ty cOn phat sinh cáo giao dich lchac vài cac ben lien quan Ichac nhtr sau:

Cling ty Ca phlin Binh Pha Mua nguyen lieu, thanh phem

Cong ty Ca phan 28 Hung Pha Mua nguyen vat lieu, thanh pliant

Cling ty Ca phan 28 Oiling Ng& Phi gia ding

Cling ty TIVHH MTV Tang Cling ty 28 Chia co the Cac khan chi ho Chi phi lai vay Mua nguyen, nhien, vat lieu va phi gia citing Chi phi thuo dat Cho thue may moo Vay Phai tra ye ea pit h6a

Cong no veri odic ben lien quan kluic Cong nq yeti c4c ben lien quan khic duqc trinh bay tai cac thuyet minh se V.8, V.11a NIA V.12.

Mot quan he Cong ty me Cong ty cling rep doin Cling ty cimg Tap doan Cong ty cimg Tep doan Cong ty can Tap doin

Tir ugly 30/9/2016 Tir ngly 01/01/2016

den ugly 31/12/2016 den ngly 29/9/2016

27 Ban thuyjt intnh nay la mOt b0 pkin hqp thanh va phai &cm dpc ding vat Edo cao tai chinh

3. Sq kin ph& sinh sau nay ket Choc nAm tai chinh Không co su kien trmig yeu nio phat sinh sau ngay ket Mac nAm tai chinh yeu seS lieu twee ceng b6 ten Bao cao tai chinh.

eau phai dieu chinh

gay 19 than 01 nAm 2017

Nguyen Van Kien Nguyen Hiru Phu& Nyroi Ke toxin trming Giam dec

Trill Doan Thoan

CoNG TV Co PHAN 28.1 Dia chi: 03 Nguyen Oath, Phutmg 10, Quan Go yap, TI'. HO Chi Minh BAO GAO TAI CHiNB Tfrngay3othang9nani2ol6dénngày3lthangl2nàm2Ol6 Ban thuyet minh Bic cáo tai chinh (tip theo)

2. SO lieu so sinh SO lieu tai ngay 30/9/2016 teen Bang can dai ke toil.' la siS lieu ban giao tfr COng ty TNHH MTV 28.1 sang Cong ty Co phan 28.1 theo Bien ban dinh gia doanh nghiep. Do d6, so lieu tan Bac cao tai chinh tai ngay 29 thing 9 nAm 2016 dA dirge kiem toan de phuc viii cho viec cO phart hoa dA duce dieu chinh theo ket qua dinh gia doanh nghiep nhtr sau:

SO lieu BCTC tai ngay 29 thang

9 nam 2016 di Ma sO dtrat kiem than

Cac dieu chinh theo Bien bin dinh gift doanh

nghiep

SO lieu tai ngly 30 thing 9 nam

2016 Tien va can khoan Wong throng tien Phai thu ngan hart nazi khach hang Tra truem cho nguoi ban ngAn hart , Phai thu nian han khac Chi phi tra truck ngin han Tai san có dinh him hinh Chi phi ill hank dai han Phai tra nguei ban ngan han Nguiri mua tra tien truck ngan han Vay va nq thuo tai chinh ngan han Vent gap dm eh* s& hau

110

8.967.809.385

(174.444.945)

8.793.364.440

131

42.778.528.839

(585.167.750)

42.193.361.089

132

3.981.447.562

17.427.082

3.998.874.644

136

503.484.111

(1.447.428)

502.036.683

151

425.520.294

425.520.294

221

33.732.702.652

5.446.360.752

39.179.063.404

261

3.271.171.057

3.271.171.057

311

31.664.279.666

40.401.215

31.704.680.881

312

29.425.831

29.425.831

320

24.754.522.485

(304.267.984)

24.450.254.501

411

40.000.000.000

8.633.860.000

48.633.860.000

Ban dna, minh nay là mPt be phan hpp themh vh phhi (Vac dpc cling voi Brio rho th cidnh

28