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CONG TY CO PHANxY rnuAr DIEN roAN cAu

CONG TY CO PHAN KY THUAT OIEN TOAN CAU

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2. B:io c6o cta HQi ttting quin tri

3. Bio crio ki6m to:in tl6c lflp

4. Bing can aiii t<6 torin hqp nhdt tai nghy 3l thdng 3 ndm 2021

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5, Brio c:io k6t qui hoat tl6ng kinh doanh hgp nh6tcho nim tiri chinh k6t thric ngiy 31 thdng 3 nlm 2021

6. 86o c:io lu'u chuy6n tiijn tG hqp nh6tcho nim thi chinh k6t thric nghy 31 thring 3 nIm 2021

Bin thuy6t minh Brio crlo tiri chinh hqp nhitcho nim tiri chinh k6t thric ngiry 3l thing 3 nlm 2021

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BAo cAo cua ugr DoNG euAN rnr

H6i ddng quin tri C6ng ty C6 phin Kf thu6t ttign Toin Cdu (sau tl6y ggi tit ln "C6ng ty") trinh bdy brlo c6ocua minh cung voi Brio ciio tiri chinh hqp nhal cho nam tdi chinh k6t thric ngiy 3l thdng 3 ndm 2021 baog6m 86o c6o tii chinh cta C6ng ty vd cec c6ng ty con (goi chung li "Tip dodn").

Khii qurt va C6ng tyC6ng ty C6 phAn K! thuat dien Todn Ciu hoat d6ng theo Ci6y chtmg nh{n tldng k1y' doanh nghiQp sii0301446863, dang kf lin dAu ngdy 28 thring l2 ndm 2005 vd dang kli thay tl6i lin th( 19 ngdy 23 thAng 4ndm 2021 do Sd K6 hoqch vi Eiu tu TP. Hd Chi Minh cip.

Try sd chinh- Dia chi- EiQn thoai- Fax

SO I Ouong SAng Tpo, Phuong Tin Thu6n D6ng, Qu6-n 7, TP. H6 Chi Minh(84-28) 3770 1055

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C6ng ty c6 Chi nhrinh C6ng ty C6 phin K! rhu{t tli€n.Todn.Ciu d1t tai dia chi: Ting 8 Tda nhd 148 Toweq56 148 Hoing Qu6c Vi€t, Phuong Nghla Tin, Quin Ciu Giay, TP. Hd N6i.

Hoat dQng kinh doanh cia C6ng ty theo Gi6ychLing nhqn ding ky doan} nghi6p ld:- Mua b6n thiCt t! diCn, di6n tt, thi6t bi ch6ng s6t. Mua brin c6c thi6t b! phdng chriy, chira chriy, thiiit bi

ch6ng tr6m, kiiim tra, bio v6, an ninh, an toin, camera quan set, thi6t bi ct i6u rang, thi6t b! tli6n ianh, thiilrbi tli6u khi6n, thi6t b! tu d6ng trong c6ng nghiQp vA dAn dpng;.

- Mua b6n thi6t bi tli6n, mriy ph6t tliQn, m6y m6c, phu tirng, thiilt bi ch6 biiin g5, bi6n ttrii aien, mriy biiin tl6itli6n tinh, pin, accu tli6n, b6 chinh luu, bQ ngudn cdp di€n li€n tuc UPS, thiilt bi tli6n tlii tl6ng ngit mach -bio v6 mach.tli€n, thi6t bi giam di6n trd.tl6t, thi6t bi han h6a nhiQt, khu6n, c5c sdn phim co khi, cec loaim6y do - ki6m. tra, dung c! hin h6a ch6t cric loai, thiCt bl y r€. - phdng thi nghiim - phdng nghi6n c&u,miiy m6c - thi€t bi ky thuit c6ng ngh6 nginh ddu khi, trang thi6r b! day hoc. Cung cip thi6t bi cho phdngthi nghiQm, x[r ly m6i trudng;

- Dai ly k! goi hing h6a;- Dich vu lip tldt, sta chEa vd bio rri cdc sin phim b6n ra (trt gia c6ng co khf, t6i chii phii thii, xi ma di6n

tai trr,r sd);- X6y dung ddn dung;- Xiy dqrng c6ng nghiQp. Xdy lip kam va tluong dAy trung thi:, ha th6 tt 35KV trd xu6ng. Xdy dung giao

th6ng thty l.oi; .- Dlch vu thi6t ki:, lip det, sria chiia, bio tri, mua brin thiiit b!_diQn lqnh, thi6t bi tli€u khi6n, thi6tt! tq dQng

trong c6ng nghidp vi d6n dyng (trt gia c6ng co khi, rrli ch6 phii thdi, xi ma tli€n tai tru sd). L6p dat, snachira, bdo tri, bio hdnh n6i hoi, sen ph6m tiiit kiQm ndng luong (trir gia c6ng co khi, t6i ch6 ph6 thii, xi matli6n tai tru so);

- Nghi6n cr?u ch6 tqo, sin xu6t, lip rip thiiit bi ch6ng s€t, thi6t bi tliQn, di6n tt. SAn xuit thii5t bi cho phdngthi.nghi6m, xir lli m6i truong (trt gia cdng co khi, t6i ch6 phii thni, xi ma tli6n tai tru sd). Sin xu6t s6nph6rn ti6t ki€rn ndng luong (kh6ng hoat rl6ng tai tru sd).

- Mua b6n hang kim khi <li€n m6y,.vdt li€u x6y dgng;- Mua b6n thi6t bi tin hoc, phin m€m, mriy in, mriy t(nh;- Mua bdn cic sdn phim co khi, ciic sdn phim bang d6ng, sit, thdp, c6p tli6n cric loai. Bu6n b6n h6a chit

(trt h6a chit sir dgng trong n6ng nghi€p.1, Bdn bu6n n6i loi, thi6t b! hdn, sin phim tiiit ki€m n6ng lugng;- Mua b6n d6ng, sAt, th6p;- Tu rdn. cung c6p. Iip dat cric gini phrip vd trung tdm dt Ii€u. th6ng tin. Tu v6n gini phep vi tidt kiem n6ng

lugngt- Dich vu cho thu€ vdn phdng. met bing, kho bdi. Kinh doanh b6t tlQng sin v6i quydn sd hiru hoic ili thu6;- M6i gioi b6t il6ng sin;

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- Sin xuAt h6a chit (kh6ng hoAt dQng tai trq sd):- Sta choa accu diQn, b6 ngu6n cAp tliQn Ii€n tuc UPS (tru gia c6ng co khi, tei che ph6 thrii, xi ma diQn tai

tru sd);- Cho thu€ thi6t bi vi6n th6ng, thi6t bi di6n. nhd, c6t ang ten, h€ thiing di6n, h6 thiSng chitiu s6ng, hE th5ng

tiep dat, he th6ng cinh brio ngoii troi, di6u hda kh6ng khi, 6n 6p, miy phit tliQn du phdng, mriy ha rip. Chothu€ n6i hoi;

- Sin xu6t thi6t bi vi6n th6ng (trt gia c6ng c<r khi, trii chri ph6 thai, xi madi6ntai tru sd);- Srin xuAt ph6n m6m tin.hgc;- Sin xuit n6i hoi (trt n6i hoi trung t6m) (kh6ng hoat tlQng tai tru s6);- D4i l! cung cAp dich vu Internet;- Bu6n b6n xdng, d6u, than dri, cti trau ve c6c sdn phim li€n quan (trt khi diu md h6a l6ng LPG);- Xti l), dt li6u, cho thu6 vd c6c hoat dOng li6n quan;- Sen xuat di6n;- ;. :.-.^- I ruyen tal va phan phol dren.

HQi tl6ng quin tr! vi Ban tti6u hirnh, quin lfCric thdnh vi6n H6.i dong qudn tri va Ban tli€u hdnh. qudn ly cta Cong ry trong nam vd cho d6n thoi di6m l6pb6o crio ndy bao g6m:

HQi il6ng quin tr!Ho ve tCn Chric vu Ngdy b6 nhiQm/T6i bi5 nhi€m

Ong Ldm Thi€u QuinOng Nguy6n HGu DtngOng Ta Huy Phong

Ong Nguy6n Van Kj,6ng Quydn Huy AnhBi Nguy6n Thi Bach Tuy6tOng Nguy6n Vinh Thuin

Ban kiAm sodt

Hq vd t6n

Cht tlchThdnh vi6nThdnh vi6nThdnh vi6nThdnh vi€n

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Tru'<rng ban

Trudng ban

Thinh vi€n

Thanh vi€n

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Ngny b5 nhi6m/Mi6n nhi6m

Ong Ta Huy Phong

Ong Nguy6n H[u DiingOng T4 Huy Phong

Ong Nguy6n Ven Kj,Ong Truong C6ng Danh

T6ng Gi6m tl6c

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Cirim tl6c di€u hdnh

Ph6 Gi6m d6cPh6 Gi6m d5c

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86 nhiQm ngdy 0l th6ng 4 nim 2021

86 nhi6m ngdy 0l th6ng 6 nim 201886 nhiQm ngiy 0l thring 6 ndm 201 8

Dgi diQn theo phip luftNgudi rlai di6n theo phrip ludt cta C6ng ty trong n6m vd cho d6n thdi di6m Lip b6o cdo ndy gtim:

Ho vd tdn Cht?c vu Ngdy b6 nhiQm/l\4i6n nhi6mOng Ta Huy PhongOng Nguy5n Hiru Ding

Tdns Gi6m d6cI ons (rtam doc

Mi6n nhi6m ngiy 0l thring 4 nam 202186 nhi€m ngiy 01 th6ng 4 n6m 202 I

T6i b6 nhiQm ngdy 09 th6ng 7 nim 2018T6i bi5 nhi6m ngdy 09 thrlLng 7 nnm 2018

T6i bii nhi€m ngdy 09 thring 7 n6m 201886 nhiQm ngiy 09 th6ng 7 nim 201886 nhiQm ngdy 09 thing 7 n[m 2018Bi5 nhiQm ngdy 09 th6ng 7 nim 201886 nhiQm ngdy 17 th6ng 6 nam 2019

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cONG w cd pHAN xY rxuAr orEn roAn cAuBAo cAo cUA Her DONG euAN'rru 1ti3p tneo;

Ki6m torin vi6nC6ng ty TNHH Kiiim to6n vi Tu vAn A&C ttd tlugc chi tlinh ki6m to6n 86o c6o tii chinh hgp nhit cho nimtei chinh ket thric ngdy 3 I th6ng 3 ndm 2021 cta Tfp tloin.

Trich nhiQm cta Ban T6ng Gi6m tliicBan Tiing Gi6m d6c chiu trrich nhiQm lip 860 c6o tai chinh hqp nhit phan 6nh trung thuc vihgp lf tinh hinhtii chinh hqp nhdt, k6t qui hoat clQng kinh doanh hgp nhit vri luu chuy6n.ridn re hqp nhat cta T6p tlodnrong nem. Trong vi€c lAp Brio cio tii chinh hgp nh5t nay, Ban Tdng Gi6m d5c phii:

. Chgn lua c6c chinh s6ch k6 torin thich hgp vi rip dpng c6c chinh s6ch niy mQt crich nh6t quin.

. Thuc hi6n crlLc x6t dorin vd c6c uoc tinh mQt crich hqp lj vd thin trgng.

o N6u 16 cric Chuin mgc kd torin rip dung cho Tdp tlodn c6 tlugc tuin tht hay kh6ng vd t6t ci cric sai l6chtrgng yilu dd tluo. c trinh biry vi gini thich trong 86o c6o tii chinh hqp nhit.

. L4p B5o c6o tii chinh hgp nh6t tr€n co sd hoat dQng li6n tuc trtr truong hgp kh6ng rhii cho ring T6pdodn s€ ti6p tuc hoat tl6ng li€n tuc.

. Thi6t l6p vd thuc hi6n h6 th6ng kitim sorit nOi b0 mOt c6ch hiu hiQu nhim han ch6 rii ro c6 sai s6t trongy6u do gian lin hoic nhim l5n trong vi6c ldp vi trinh bdy 860 c6o tii chinh hqp nh6t.

Ban T6ng Gi6m d6c tldm bio crlc s6 k,! to6n thich hqp duo. c luu gif ttiy tlti tt6 phdn rinh tinh hinh tii chinhcta Tdp dodn voi mric tl6 chinh xric hgp lf tai bdt k, thdi di6m nio vd cric s6 s6ch k6 to6n tuin thi ch6 d6 k6toiin iip dung. Ban T6ng Girim tt5c cing chiu trdch nhi6m qurin l;l cric tii sin cta Tip clodn vd do d6 tl6 thgchiQn cric biQn ph6p thich hqp d,, ngen chan vi phrit hien cac hdnh vi gian lfn vd cric vi ph4m khric.

Ban T6ng Girim tl6c cam k6t da tuan tht cec y6u ciu n6u tren trong viec lip Bio c6o tii chinh hqp nh6t.

Phe duyet Bio crio tiri chinhHQi ddng quin tri ph€ duy€t Bao crio tdi chinh hqp nh6t dinh kdm. 86o c6o tditrung thgc vi hoo l;i tinh hinh tdi chinh hqp nh6t cria T6p tloin tqi thoi di(imc[ng rrhu k6t qui ho4t dQng kinh doanh \qp ntrat vi tinh hinh luu chuyen ti6n.t,k€t thric ctng ngdy, phn ho-p voi c6c Chu6n myc Kd to6n ViCt Nam, Ch€ d0 Kevi cric quy tlinh phrip l;i c6 li€n quan diln vi6c lip vi trinh bdy Brio crio tii chinh

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chinh hgp nhit di phin 6nhngiy 31.th6ng 3 nim 2021,

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Kinh sfti: cAc co o6nc, H.or DoNG euAx rru vA.sAN.r6xc crArr oocCONG TY CO PHAN KY THUAT DIEN TOAN CAU

Chfng t6i dA kiiim to6n Brio crio tdi chinh hgp nh6t kdm theo cta C6ng ty C6 phAn Ky thuat tliQn Todn Ciu(sau ddy ggi tat Id 'C6ng ty") vi cric C6ng.ty con (sau tl6y ggi t6t li "T{p d.oan"), ilu_o. c ldp ngdy 03 thring 6n6m 202l,.tir trang 06 il€n trang 43, bao g6m Bing c6n d6i k6 to6n.hgp. nhet tai ngiy 3l thang 3 nim 2021,Brio crio kait qui ho4t tlQng kinh doanh hqp nhAt, Biio c6o luu chuy,Sn tiin tQ hqp nh6t cho nam tdi chinh k6tthtc cirng ngiy vd Bdn thuyiit minh 86o c6o tiri chinh hgp nh6t.

Tr:ich nhiQm cta Ban T6ng Gi:im d6cBan T6ng Girim d6c C6ng ty chiu trech nhiQm v6 viQc l6p vi trinh bdy trung thuc vd hqp lli 86o crio tdichinh hgp nhat cta Tap <loin theo c6c Chuin mtlc Ke toen ViCt Nam, Chd d6 K6 toin doanh nghiQp ViQtNam vi cic quy tlinh phip ly c6 li€n quan d6n vi6c lip vir trinh biy Brio criotdi chinh hgp nh6t vd chiu trrichnhi6m v6 ki6m sorit nQi bQ md Ban T6ng Girim d6c xric dinh li cAn thi6t tl6 dnm bio cho viQc lip vi trinhbdy 86o crio tii chinh hgp nhit kh6ng c6 sai s6t trgng y6u do gian lin hoic nhdm l5n.

Trich nhiQm cia Ki6m toin vi6nTnich nhiQm cta chring t6i li tlua ra li kiiin v6 Beo crio tii chinh hqp nhit dua trdn k6t qui. cr)a cuQc ki6mtorin. Chtng t6i dA tiiin hinlr ki6m to6n theo c6c Ch"an mgc Ki6mlo6n ViCt Nam- Cic chuAn myc ndy yducAu chting t6i tu6n tht chuin myc vd cdc quy tllnh v,i tl4o tfiic ngh€ nghiQp, ldp k6 hoach vd thuc hiQn cuQcki6m torin d6 tlqt dugc su tlim bdo hoo lj vi viQc liQu Brio c6o tii chinh hqp nh6t cta T6p tlodn c6 cdn sais6t trgng y6u hay kh6ng.

C6ng vigc kiim to6n bao g6m thuc hiQn cdc thu tuc nhim thu th{p c:ic bing chung kiim to6n vi cric s6 liQu vdthuy€t minh tr€n 86o c6o tai chinh hgp nhit. C6c tht tuc ki6m torin <luo. c lga chon dua tr6n x6t doiin ctaki6m toiin vi€n, bao g6m drinh giri rui ro c6 sai s6t trgng,yilu trong 86o crio tdi chinh hqp nh6t do gian linho{c nhim l6n. Khi thuc hiQn rl6nh giri cric rti ro ndy, ki6m to6n vi6n dI xem x6t kiiim sorit nQi bQ cta Tipttodn li€n quan diin viQc ldp vd trinh biy 86o c6o tdi chinh hgp nh6t trung thuc, hqp lf nhAm thiiit k6 c6c th;tuc ki6m to6n pht hgp vdi tinh hinh thuc t6. tuy nhien kh6ng nhim mpc ilich dua ra j kiiin v6 hi6u qui ctaki6m soit nQi bo cta Tip dodn. Cong vi6c ki6m to6n cing bao gdm ddnh gi6 tinh thich hgp cria cdc chinhsrlch k6 torin dugc rip dulg ve tinh hgp 11! cta cric uoc tinh k6 toin cta Ban T6ng Girim d6ccing nhu rlinhgia viec trinh biy t6ng th6 B5o crio tii chfnh hqp nhit.

Chring t6i tin tudng ring c6c bing chung kiiim torin md chring t6i tli thu thip duo. c h diy ilt vd thich hgp limco sd cho 1y' ki6n ki6m torin cria chring t6i.

i' hi6n cria Ki6m to:in vi6nTheo j ki6n cta chfng t6i, 86o c6o tii chinh hqp nh6t di phdn rinh trung thqc vn hqp lli, tr€n c6c khia canhtrgng y6u tinh hinh tdi chinh hgp nh6t cua T4p doin tai ngey 3l th6ng 3 nam 2021, cfr

hqp nh6t cho nim tiii chinhngkct

nhu k6t qui hoatthLic cing ngdy,<lQng kinh doanh hep nhAt vd tinh hinh luu chuyiin ti6n tQ

phil hqp voi ciic Chuin muc Kti toin Vi6r Nam, Ch6 d6 Ke todn doanh nghi6p ViQt Nam vd c6c quy tlinhphrip lyi c den vi6c lAp vd trinh biy Bdo crio tdi chinh hqp nh6t

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Ngu h6T ng Gi{m tI Nguv6 n Phu6c H6ng HSnh - Ki6m to:in vi6nC

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TP. H6 Chi Minh, ngAy 08 thAng6 ndm 2021

56 Gi6y CNDKI{ll ki€m rodn: 2058-20t8-008-t

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BANG cAx odr xt roAx HoP NHArT3i ngiry 3l thing 3 nim 2021

Ma Thuy6tsii minh 56 cu6i nem

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2. C6c khodn tuong duong tidn

III. Cdc khoiin phiii thu ngin hqnL Phdi thu ngin h4n cia khdch hdng

2. Tra truoc cho nguoi b6n ngin hqn

3. Phdi thu nQi bd ngin han

4. Phei rhu theo tiiin dO k6 hoach hqp ddng x6y dtmg5. Phdi thu vd cho vay ngin han

6. Phai thu ngin han khec

7. Du phdng phdi thu ngin han kh6 ddi6. I at san tnreu cho xu Iy

lV. Hing t6n khoL Hdng t6n kho

2. Du phdng gidm giri hdng t6n kho

V. TAi san ngin han kh6cl. Chi phi trA tru6c ngin han

2. Thuii giri tri gia tdng tluoc kh6u trti. Thu6 vi c6c khoin khiic phei thu Nha nuoc4. Giao dich mua ban lei trdi phi6u Chinh pho

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II. Diu tu tAi chinh ngin hgn

l. Chung kho6n kinh doanh

2. Dg phdng giim giri chLmg kho6n kinh doanh

3. Diu tu nim gift diin ngdy tl6o hqn

v.l7

CONG TY CO PHAN I(Y THUAT OIEN TOAN CAUDia chi: 56 I Dudng Sring Tao, Phuong Trin Thudn D6ng, Qu{n 7, TP. HO Chi MinhBAo cAo rAr cHilu HOp rsArCho nlm tdi chinh k6t thtc ngay 3l thAng 3 nIm 2021Bing cin d6i kA to,ln hqp nhat (ti6p theo)

CHI TIEU

B. TAI SAN DAI HAN

I. Cdc khoin phii thu dni han

l. Phai thu dei h4n cta khrich h?rng

2. TrA trudc cho ngudi brin ddi han

3. V6n kinh doanh d don vi trgc thuQc

4. Phdi thu nOi b0 ddi han

5. Phdi thu Yc cho vay ddi h4n

6. Phdi thu ddi han kh6c

7. Du phdng phii thu ddi han khd doi

Il. Thi sin c6 tllnhl. Tdi sen cii dinh hftu hinh

- NguyAn gid- Gid tri hao mdn lfry k6z- lat san co drnh thue tal chrnh

- NguyAn gitl- Gid tr! hao mdn lfiy kiJ. I al san co drnh vo hrnh

- Nguyin gid- Gid tri hao ndn liy kd

III. B6t dQng snn diu tu- Nguy€n gid

- Gie tri hao mon l0y ki5

IV. Tii sin dd dang dAi han

l. Chi phi sdn xudt, kinh doanh do dang ddi han

2. Chi phi x6y dyng co bdn dd dang

V. Dau tu'tli chinh dii h9n

l. Dau tu vao cOng ty con

2. EAu tu vdo c0ng ty li€n doanh, Ii0n kiitr. Uau tU gop \On vao don vt KhaC

4. Du phdng dAu tu tdi chinh ddi h1n

5. Diu tu nEnr gin diin ngdy drio han

VL Tii sin dli han khicl. Chi phi tre truoc d,ri han

2. Tai sdn thui5 thu nhdp ho6n lai

l. Thi6r bi. vrir tu. phu ttng rhay th6 dei han

4. Tdi sdn ddi han khdc

5. Lqi th6 thusng mai

TONG cONc TAI SAN

250

251

252

253

254

255

26026t262

263

268

269

t .t0"1 .322 .455

955.722.004

151.600.451

2.391.942.865

| .905 .9',7 4.262

148.491.376

M6so

200

v.5b

v.9

v.r0

v.

v. l2

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31.450.270.928

5.827.118.000

t 5.000.000

5.812.I 18.000

6.592.957.938

6.592.957.9389.1 59.332.858

(2.566.374.920)

109.688.000

(10e.688.000)

17.880.112.625

62.032.214.938(44. l5 L502.3 l3)

42.159.910

35.723.967.221

5.866.619.695

20.000.000

8.259.283.543

180.658.543

2.43 t. t20.222(2.250.161.679)

8.078.625.000

I I.382. t 88.000

(3.303.563.000)

19.138.871.118

60.922.228.800(41 .783.3s7 .682)

337 .477 .22'.7

220

221

222

223

224

225

226

227

228

229

230

231

232

240

241

242

67.250.000

67.250.000

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v.8bv.t3

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210 13 t.7.12.393.503

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159.881.862.821

Thuyiitminh Sii cuiii nam

210

2tl212

2t32t4215

2t6219

42.1 59.9 l0

5.846.619.695

cONG w cd pxAn rY rxuAr orEn roAru ciuDia chi: Sd I Duong Seng Tao, Phuong TrAn Thu{n Ddng, Qu4n l, tp. ttO Ctri VintrBAo cAo rAr cHiNs sop NHAICho nEm tdi chinl k6t thric ngdy 3l theng 3 n,Lm 2O2lBeng can d6i k€ torin hQ'p nhat (tiep theo)

Mn Thuv5ts6 minh s6 cu6i ntrm 56 diu ntmcHi Trtu

C. NO PHAI TRA

I. Nc ngin han

l. Phii trd ngudi bdn ngin han

2. Ngudi mua trii ti6n trudc ng8n h4n

3. Thuii ve cec kloan phdi nQp Nhd nudc

4. Phai tre ngudi lao dong

5. Chi phi phni trd ngin han

6. Phai tre n6i bd ngin han

7. Phei tre theo ti6n d0 k6 hoach hgp d6ng xrAy dung8. Doanl thu chua thuc hi€n ngin han

9. Phdi trd ngin han khdc

10. Vay vd no thu€ tdi chinh ngin han

ll. Dg phdng phii tring6n h4n

12. Quy khen thudng, phric loi13. Qu! binh i5n giri

14. Giao dich mua biin lai tlii phi6u Chinh pht

300 52.923.469.3 r 0

50.228.336.633

| 1 .279.509.964

6. r 75.3 57.508

4.785.378.410

4.341.340.000

2.903.688.145

2.695 .132.67 7

75 8.002.250

t .93',1 .130.427

3,1.235.060.036

32.402.934.5t 4

13.979.16r.351

877 .319.400

3.857.E58.404

2.190.2t9.54287s.644.2t7

310

3

312

313

314

315

316

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318

319

320

321

322

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v.t5v. t6v .t7v.t8v.t9

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| .57 8 .209 .234

3.571.400.0001.645.501.080

1.29t.258.949

II.l.2.

3.

4.

5.

6.

7.

8.

9.

No dii han

Phai ra ngudi b6n ddi han

Nguoi mua trd tiin truoc dii han

Chi phi phdi tri ddi han

Phai trd ndi b6 vi v6n kinh doanh

Phii trd n6i b6 ddi han

Doanh thu chua thuc hi€n ddi h4n

Phdi trd ddi han khdc

Vay vd no thu€ tdi chinh ddi han

I ral pnleu cnuyen oot

C6 phiiiu uu dai

Thui5 thu nhap hoan tai phii trd

Du phdng phdi trd ddi han

Quy ph6t tri,3n khoa hoc vd cdng ngh€

330

33 t332

333

334

335

336

337

338

339

340

341

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v.2tv.22v .23av .24

v.23bv .25

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l0

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4.228.31031;t .7 60 .223 .59 5

I I .22E .969 .408

1.922.808.276

1.602.75 L013

c6NG w cd PHAN rY rxuAr orEu roAn ciuDia chi: 56 I Dudng Seng Teo, enuOng fan inu4n D6ng, Quan 7, TP. uO Cfri VintreAo cAo rAr cHiNu Hqp uuArCho ndm tdi chinh kiit thoc ngay 3 I theng 3 nam 2O2lBing cen d6i k€ to6n hqp nhet (tiep theo)

M'so

Thuy6t56 cudi nEm 56 dAu ntrmcHi TIIU

D - v6N cHa so Hrirl

I. V6n cht sd hiiul. Vi5n g6p cta cht sd htu- Co phiqu phd th6ng c6 quyin bidu quyit- Cii phiiu nu ddi2. Thang du v6n c6 phin3. Quyin chqn chuyrin d6i tr6i phi6u

4. V6n khiic cta chi sd htu). LO pnreu quy

6. Ch€nh l€ch drinh giri lai tdi srin

7. Ch€nh l€ch ri gi6 h6i do6i

8. Qu! d6u tu phrit triiin9. Qu! h6 tro sip x6p doanh nghiEp

10. Quy khiic thu0c v6n chLi sd hftuI l. Lgi nhuan sau thud chua ph6n ph6i- Lgi nhudn sar thui chua phtin phiii

IUy Ke den cuot Ky lrtoc- Loi nhutin squ thui chua phan phdi h) nay12. Ngu6n v6n ddu tu xdy dung co bdn

ll. Loi ich cO ddng kh6ng kiem soet

IL Ngu6n kinh phi vir qui kh6cl. Nguiin kinh phi

2. Ngutin kinl phi da hinh thdnh tei sdn c6 dinh

TONG CONG NCUON VON

v .26

v .26 6.083.358.132 6.083.358.132

(23.249.795.357) (23.249.79s.3s7)

v .26 5.268.912.397 3 .01 | .687 .397

v .26 18.875.178.948 ll.t6l.i t3. r25

2 t8.82 5.98018.656.3 52.968

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r 59.riE 1.862.821 t 31.712.393.503

410

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421

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106.958.393.5r l92.364.460.00092.364.460.000

91.507.333.167

97 .507 .333.467

92 .364 .460 .000

92.361.460.000

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t'

ti 14 I {;JChi Minh, ngdy 03 th6ng 6 nhm 2021

,lJc

crll

c3 PtlAll

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IIili*

..t

It (J

Mai Nggc hugngNguli 14p/K6 todn tru'drg

Nguy6n Htu D0ng

T6ng Gi6m tllic

Bdo cdo ndy phii dro.c d\c cirng voi Ban thuyit minh Bao cdo tdi chinh hqp nhdt 9

BAo cAo rrr euA HoAT DQNG KINH DoANH Hge NuArCho ntrm tiri chinh k6t thric ngAy 3l thfng 3 ntrm 202t

Th u y6tNim nay

Don vi tinh: \.rND

Nim tru0cCHI TIEU

l Doanh thu bdn hing vi cung c6p dich vg

2. Cic khoin giim trir doanh thu

3. Doanh thu thuin vt bdn htng vi cung cip dlch vg

4. Gii vdn hing bin

5. Lqi nhu{n gQp vi bdn hlng v} cung cip dich vu

6. Doanh thu ho4t dong tti chinh

7. Chi phi tii chinh

Trong d6: chi phi lai vay

8. Phin lAi ho{c 16 trong c6ng ty liCn doanh,li6n k6t

9. Chi phi b{n hing

10. Chi phi quin li doanh nghiep

I l Lqi nhuan thuin tt hogt dQng kinh doanh

12. Thu nhip khic

13. Chi phi kh{c

14. Lqi nhuAn khrc

15. T6ng lqi nhuin k6 todn trurirc thu6

16. Chi phi thu6 thu nhap doanh nghi6p hi6n hlnh

17. Chi phi thu6 thu nhAp doanh nghiep honn lAi

18. Lqi nhuAn sau thu6 thu nhip doanh nghiQp

t9. Lqi nhuan sau thu6 cia c6ng ty m9

20. Lqi nhuin sau thu6 cta c6 d6ng kh6ng ki6m sort

21. Lri c0 bin tr6n c6 phi6u

22. Lii suy giim tr6n c6 phiilu

136.5t4.4E4.070

19.436.000

136.495.048.070

83.006.3t 6.008

53.488.732.062

1.811.744.4,t1

807.461.850

452.541.564

121.381.712.35E

28.459.000

121.359.253.358

7 5.622.251 .099

15.137.002.259

2.819,925.001

407.785.195

302.t22.777

tIeso

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20

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25

26

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50

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70

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vt.l

vt.2

vt.3

vt.4

vt.5

vt.6

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15.6t3.836.478

14.404.984.155

24.47 4.t94.020

9.351,647.t30

169.535.704

9.t82.111.426

33.656.305.446

5.29 4.42E.635

(3.109.07s)

16.271.610.605

r3.109.054.604

18.7 6E.47 6.256

36.837.718

162.491.905

(r2s.6s4.ls7)

18.642.E22.099

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s

vt.8

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575.14{.475

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t(EM',l

c

Bdo cAo nAv phdi duqc dqc cing voi Bdn rhula ninh Bdo cao tdi chinh hqP nh.it

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c6NG w cd pxir r? rxufir orfn roiN ciuDia chi: Sti I Duong Srlng Tao, Phuong Tan Thu4n Ddng. Qufn 7. TP. Hi, Chi MinhBAo CAo TAI CHiNH HQP NHATCho nem tei chinh ket thtc ngAy 3l theng 3 nam 2021

minh

26.865.850.092

v.l7

v.l3

c0

cti( Y IhUAT

IUAII

c6NG w co'eHAN rY rnu4r orf r.r roin ciuDia chi: 56 | Duong S6ng T4o, Phusng Tan Thuan D6ng, Quan Z, rp. Ud Ctri vtintraAo cAo rnr cHiNH HOP NHATCho nlm tai chinh k6t thic ngdy 3l th6ng 3 nam 2O2l

BAo cAo Lrlu cHUYEN TrtN TE HqP NHAr(Theo phuong phfp gi6n ti6p)

Cho ntrm tei chinh k6t thrlc ngny 31 th6ng 3 n5m 2021

CHI TIEUNIE

so

Thuy6tNim nevminh

Luu chuy6n ti6n tir hogt ilQng kinh doanh

1. Loi nhudn trudc thui2. Diiu chinh cho cdc khodn:- Khdu hao tiri san c6 dinh va bdr dong sen diu ru

02

Cac khoan d[ phdng

03

- Lii, 16 ch€nh lech ry gi6 h6i do6i do tl6nh gi6 lai

ciic khoin mpc ti6n tC c6 giic ngoai t€

- Lai, 15 ti! ho?t dong dAu tu- Chi phi lai vay- C6c khoin tti6u chinh khec

3. Lqi nhuqn fir hogt il1ng kinh doanht.rtc ahsy diii edn tuu dAng

- Teng, giam c6c khoin phai thu- Tdng, gidm hAng t6n kho- Tang, gidm cac kho6n phdi trd- Ting, gidm chi phi tra tru6c- Tdng, gidm chung khodn kinh doanh- Tian lai vay da tra- Thu6 thu nhdp doanh nghiQp di nQp

- TiBn thu khAc tt hoat dQng kinh doanh

- Tidn chi kh6c cho hoat dQng kinh doanht7

Lnn chuydn tiin tlntAn fu hogl dOng kinh (toonh 20

ll. Luu chuy6n tiin tir ho4t dQng ttiu tu

33.656.305.446 18.642.822.099

4.013.350.614 3.676.491.515

2 .569 .604 .427 t.994.289.t72

01

v.9;V.10;VI l;V.14

Y.6iY.7:,

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vt.4VI.3; Vl.7

vt.4v.25

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452.54t.5641.159.000.000

30.954.901.606

(28.9 r 5.463.390)(9.569.405.001)

20 .496 .054 .796

617.620.405

8.60r.061(2.672.185.055)

302.t22.77'1

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22.730.271.996

29.13s.819.382

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(t 5 .297 .46E .s06)

24.05 4 .425 .89 t

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854.2t?.i67

2.039.964.725 2.369.9E1.734

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)4/v.21;v.24.,v .26 (421 .279.284\ (901.488.909)

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)N|{l

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lr/.1

l. Tirin chi d6 mua sim, xdy dqng tdi sdn cii dlnh ,ac6c tai sen ddi han khac

2. Tian thu lir thanh lj. nhuqng bdn tii sdn c6 dinh va

cric tiri sdn dii h4n khic3. Tiin chi cho vay, mua c6c c6ng cp ng cia

dsn vi kh6c

4. Tian thu hdi cho vay, b6n lai c6c cdng cu nq cua

dsn vi kh6c

5. Ti€n chi d6u tu g6p v6n vdo tlon vi kh6c

6. Tiin thu hOi diu tu g6p v6n vdo <lon vi khric

7. Tiin thu ldi cho vay, c6 ttc vA lgi nhu{n dugc chia

Lnr chtryin tiin thrtitr tii hogt itpng tliu tr

V.9; V.l l;v.l2

v.l0; VI.7,VII

23 Y.2

V.5; VI.3

30 )

Bdo cdo n phoi drr'c dgc cing roi qAn thuyat minh BAo cdo tdi chinh hqp nhdl ll

Dqn vi tinh: VND

NIm trudc

c6nc rv cd pxAn r? rxuAr orln roin ciuDia chi: S5 I Duqng Seng Tqo, Phuong Tdn Thurin Dong, Qudn 7. TP. Hd Chi MinhsAo cAo rAr cuiNH uge NHAICho nam tai chinh ket thoc ngdy I I thang 3 nAm 202 I

Bio cdo lu! chuyan ti6n rC hq? nhit (ti€p theo)

Nt5

so

3t

Thuy6tminh Nlm nav Nim trutcCHi T]TU

Ill. Luu chuydn aitn tl}ho4tdongtii chinh

l. Tian thu ti ph6t hAnh cd phiiSu, nh6n v6n g6p ctachu sq hiiu

2. Tirin trn lpi v6n g6p cho c6c cht sd hilu, mua lai

c6 phi6u cia doanh nghi€p dd ph6t hdnhJ lran thu tll alr vav

4. TiCn tra no g6c vay

5. Tidn trd no g6c thu€ tei chinh6. CO tr?c, lgi nhuen da tra cho cht sd hiu

t3 .797 .944 .456(6.140.375.048) (3.356.236.000)

( r 1.46E.614.630)Y.2t;v.26 (17 .799.726 .390)

(10.142.156.982) (14.824.850.63 0)

t5.528.030.571 (14.288.729.543)

v.l r3.l15.3{0.381 2't.100.232.181

(4.364.648) 3.8 3 7.445

v.l 28.639.006.306 13. r r5.3{0.383

H6 Chi Minh, ngey 03 thang 6 nim 2021

Nguy6n H0u DingI Ong uram doc

32

33

34

35

36

v .22

v .22

Ltru chuyAn in thu n tu hogt it,ng tdi chinh 40

Luu chuy6n titn thuin trong ntrm 50

Tiin vi tu'cng tluong tiin ttiu nnm 60

Anh huong cua thay ddi ry gi6 h6i dorii quy ddi ngoai t€ 6 t

Titn vi tucng ttuong tiin cu5i nlm 10

NIai ggc PhugngNguoi lipi K6 toin truring

ll

981

.jT

-}ll.\liojl,

.P \l

Bao ctio ndr phoi dryc dQc c ngvoi Ban thuti t ninh Bdo cdo tdi chihh hW nhdt t2

c6NG Ty cd pxAn xY rxuAr orEN roAru cAuDia chi: 56 I DLrdng Sdng Tao, RhuOng fan ihu6n D6ng, Qu{n 7, tp. tlo chi trtinheAo cAo rAr csiNr-r Hop NuArCho nam tdi chinl kiit thric ngdy 3l thiing 3 nAm 2021

BAN THUYET MINH BAO CAO TAI CHINH HgP NHATCho ndm tiri chinh kiit thic ngiy 3l thing 3 nim 2021

DAc DrtM HoAr DoNG

Hinh thric s& hiru v5nC6ng ty C6 phAn K! thu6t iliQn Toin Ciu (sau dny ggi tit ld "C6ng ty" hay "C6ng ty m9") ld c6ng tyc6 ph6n.

Linh vqc kinh doanhLinh vuc kinh doanh cta C6ng ty cht y6u ld kinh doanh thuong mai vi dich vu

3. Ngirnh nghA kinh doanhHoat <l6ng kinh doanh chinh cta C6ng ty li: Mua b6n thi6t bi diQn, tli6n tri, vi6n th6ng; Lip tl6t, stachta, bdo tri, brio hdnh thi6t bi tlion, diQn tt, vi6n th6ng; Dlch vu cho thu6 vdn phdng, mat bing, khobdi, tr4m phit s6ng,...

4. Chu ki sin *uAt, kinh rloanh th6ng thudngChu k! sin xuAt kinh doanh th6ng thuong cta C6ng ty kh6ng qu6 l2 theng.

5. Dic di6m holt ilQng cia Tfp tloirn trong nim c6 inh hu&ng tliin 86o c6o tiri chinh hqp nhdtDoanh thu vd lgi nhuAn n6m nay cta Tip dodn tdng so voi nim truoc cht y6u li do sti hqp ddng k),k6t vi thgc hiQn tdng. Ngodi ra, trong nam C6ng ty C6 ph6n In No tld thanh l! quy6n sri dqng il6t vibt dip duoc khoin 16 lly k6.

6. Ciu trric Tip ttoirnT{p doin bao g6m C6ng ty m9 vd 03 c6ng ty con chiu sg ki€m so6t cia C6ng ty me. Toin b6 ciic c6ngty con duo. c hqp nhat trong 86o cilo tdi chinh hop nh6t ndy.

6a. Thbng titt vi tdi ciu tr c Tfp itoinTrong nEm, TAp doin kh6ng phrit sinh viQc mua th6m, thanh lj hay tho6i v6n tai c6ng ty con.

6b. Danh sdch cdc C6ng ty con ttuqc hqp nhdt

T! l€ loi ich. ri.le

quy€!l bieu quyet

TCn cong ty Dia chi tru sd chinhHoat dOngkinh doanh chinh

S6cu6i nam

SO

tldu n5msii

cu6i namSd

diu nlm

I

I

2

ia\

rlAlti,

!All

COng tyTNHH MTVHa tAng Kythuat ToenLauC6ng ty C6

Phdn In No cl

Cdng tyTNHH Global- Sitem

56 I Sring Tao, PhuorgT6n Thu6n D6ng, Qudn7, TP. H6 Chi Minh

Cho thue thiet bi vienthong, cot ang ten, he

th6ng dien, he thongchi6u s6ng, he thOng tiCpdar,...Bu6n b6n thiilt bi, linhkicn dien tt vien thOng,..

4

S0 I S6ng Tao, PhuongTdn Thu6n D6ng, Qu6n7, TP. H6 Chi Minh56 I S6ng Tao, PhudngTAn Thudn Ddng, Qu6n7, TP. H6 Chi Minh

100,00% 100,00% 100,00% 100,00%

99,960/o 99,960/o 99,96% 99,96yoSan xuat phan mCm.tinhoc; Thuc hign.quy€nxudt kh6u, quy€n nhiplilraul quyen phan pnolb6n bu6n m6t si5 m4thdng diQn tt,... 63,750/o 63,'75% 63,75% 63,7 50/o

Cdng ry C6 phin Inno dang tam ngung ho4t dQng, tu)'nhi€n trong nem cdng ty nAy tli chuy6n nhuongdugc quydn st dung ddt thu€ tai Khu ch€ xudt Tdn Thurin, bt ddp duo. c khoin 16 liry k6 cira cilc ndrn

trudc.

Btin thLryit nhh ndv ld ngt bp phdn hqp thdnh va phdi dlto.c dac cing voi Btio cdo tdi chinh hqp nhdt l3

(.)

cONG TY cd pxhn r? rxuArorEn roiru cAuDia chi: 56 I Dudng S6ng T4o, Phudng T6n ihr{n oong, Qu6n 7, TP. H6 chi MinheAo cAo rAr csirs uop uuArCho nam tei chinh kiit thric ngdy 3l thiing 3 nz;m 2O2l

Bdn thuy6t minh Bdo cdo tli chinh hqp nhdt 1ti6p theo)

Don v! trtrc rhuQc kh6ng cd tr cdch phtip nh6n hgch todn btlo siCong ry co don vi rruc rhuQc. kh6ng iO tu

"a.t phap nhin hach toen bdo s6 li Chi nhdnh C6ne ty C6

phan K! thuat dicn Todn Ciu, tlia chi tai TAng 8 Tda nhi 148 Tower, 36 148 Hodng Qu6c Vi€t,Phuong Nghia T6n, Qudn Cdu Gi6y, TP. HA NQi.

Tuy6n b6 vd khi ning so sinh th6ng tin tr6n 86o crio liri chinh hqp nhitC6c s6 li6u tuong img cia ndm truoc so sinh tlugc voi s6 li6u cria nam nay.

NhAn vi6nTqi ngiy kiit thirc n6m tdi chinh Tip tlodn c6 75 nhin vi6n clang lim vi6c tai c6c c6ng ty trong Tipcloin (s6 diu nam li 76 nhdn vi€n).

II NAM TAI CHiNH, DOI..I vI TIEN TE SI/ DUNG TRONG KI TOAN

7

I

2

Nim tiri chinhNim tii chinh cta TAp <lodn bit tliu tt ngiy 0l thring 4 vd kiit thirc vdo ngiy 3l theng 3 nim sau.

Don vi tidn tf sir dgng trong k6 toinDon v! tiin te st dung trong kii to6n Id E6ng ViQt Nam (\rND) do viQc thu, chi chri yiiu du-o. c thychi6n bing don vi tiAn t6 VND.

Iv. cAc cHiNH sAcH rt roAx Ar ntTxc

1. Cc s& lf p 86o c{o tdri chinh hg'p nhitB:io crio. tii chinh hqp nhat dugc lap tren co sd k€ torin d6n tich (rt c6c th6ng tin li€n quan d€n ciclu6ng ti6n).

rrr. CHUAN Mrl. c va cxf De Kf roAN Ap DVNG

l. ch6 dO kii to6n ip dgngT6p tloin 6p dung c6c Chuin muc K6 torin ViQt Nam, Chd d6 K€ torin doanh nghipp Vi€t Nam.dugcban hinh theo Th6ng tu si5 zoolzo t+fm-BTC ngny 22 thbng 12 n:am 2014 huong d5n chti tlq x6 toan

doanh nghiQp, Th6ng ttr s6 2O2l20l4nT-BTC ngiy 22 thAng l2 nam 2014 huong din l6p vd trinh bdy86o c6o tii chinh hgp nhet vd cec th6ng tu khric hu6ng d6n thgc hi€n chudn mgc k6 to6n cta 86 Tdichinh trong viQc lip vd trinh bdy Brio c6o tai chinh hgp nhit.

2. Tuy6n.b6 vA viQc tuAn tht chuAn mr;c k5 torin.vir ctr5 d6 16 toanBan T6ng Girim d6c tlim bio <15 tuAn thti y6u ciu cta c6c Chu6n muc K€ torin Vi€t Nam, ChC tlQ K6toen doanh nghiQp ViQt Nam ilugc ban hdnh theo Th6ng tu s6 Z00lZ0 t+,'m-BTC ngiry 22 th ng 12

nEm 2014, Th6ng tu s6 202l20l4flT-BTC ngdy 22 thing 12 nitm 2014 cting nhtr c6c th6ng tu kh6c

huong din thuc hign chuin muc k6 to6n cta BQ Tdi chinh trong viQc ldp vd trinh bdy Brio crio tii chinhhqp nh6t.

2 Cc s& hqp nhdt86o crio tiri chinh hqp nhit bao gdm Bdo crio tdi chinh cta C6ng ty me vi.Brio crio.tdi chinh cta c6c

c6ng ty con. C6ng ty con la clon vl chiu sy ki€m soit cria C6ng ty m9. Su ki6m so6t t6n t?i khi C6ng tym.e c6 khi nang trgc ti6p hay girin ti€p chi ph6i cdc chinh sdch tii chinh vd hoat tlQng cta cdng ty cond6 thu duqc crii lqi ich kinh td ri c6c hoat tlQng niy. Khi x6c tlinh quy6n ki6m sorit c5 tinh di5n quy6n

bidu quy6t tiim ning phet sinh tt cric quydn chgn mua hoic cdc c6ng cu ng vd cdng cu vrin c6 thd

chuy€n d6i thdnh c6 phi6u ph6 th6ng tqi ngiy k6t thtc n6m tii chfnh.

Ban thuy& ninh nay ta hAt bO phdn hW thdnh vd phdi dugc dpc citng vdi Bdo cao ii chinh hqP nhdt 14

8.

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cONG Ty cd pHAN rV rnuAr orEn roir cAuDia chi: Sd I Duong SAng Tao, phuong fan inu$n DOng, Quan 7, tp. UO Ct i tainheAo cAo rAr cHiNu uqp NuArCho nam tei chinh ki5t thic ngdy 3 I thdng 3 ndm 2021

Bdn thuyilt minh 860 c6o tAi chinh hqp ntrlit (iiip theo)

K6t qud hoat tl6ng kinh doanh cta c6c c6ng ty con du-o. c mua lai hodc b5n tli trong ndm tluoc trinh biytrong 860 cio k€t qud hoat <l6ng kinh doanh hqp nhit tir ngiy mua hoic cho tl6n ngiy b6n khodn dAutu o cdng ty con d6.

Biio crio tii chinh cta cong ry mg vd cac c6ng ty con st dung dd hgp nhdt duqc lAp cho ctrng mQt n6mtai chinh vd 6p dung cic chinh sich k6 to6n th6ng nhdt cho c6c giao dich vi su ki6n cing loai trongnhring hodn cdnh tucng tU. Trong truong hgp chinh sdch k€ toiin cta c6ng ty con khic v6i chinh srlLch

k6 torin ip dung th6ng nhit trong T{p clodn thi Brio c6o tii chinh crira c6ng ty con sC c6 nhiing diAuchinh thich hop tru6c khi st dgng cho vi6c lAp Brio crio tii chinh hgp nh6t.

56 du cric tii khoin tr6n Bing cin d6i t<ii toan gi[a c6c c6ng ty trong ctng TAp tlodn, c6c giao dich n6ibQ, cric khoin lei nQi b0 chua thuc hi$n phrit sinh tir ciic giao dich niy phii tlugc loai trt hodn todn.Cric khoin 15 chua thuc hiQn phrit sinh tt cilc giao dich nQi bQ cnng dugc loai bd trt khi chi phi taon6n khoin 16 d6 kh6ng th6 thu h6i tlugc

Loi. ich cta c6 d6ng kh6ng ki6m sorit th€ hiQn ph6n lai hoac 15 trong ktit qui kinh doanh vd tai sdn

thudn cta cdng ty con kh6ng tluoc ndm git boi T{p dodn vi duoc trinh biy d khoAn mpc ri€ng tr€n86o crio k6t qui hoqt dQng kinh doanh hgp nhat vA tren Bdng cdn d6i k6 torin hqp nh6t (thuQc phinv6n cht sd htlu). Lgi ich cta c6 ddng kh6ng ki€m so6t bao g6m gi6 tri c6c lgi ich cria c6 ddng kh6ngkiiim sorit tqi ngdy hqp nhAt kinh doanh ban tliu.vi phin loi ich crja c6 tl6ng kh6ng kiiim soit trongbi€n tlQng cta v6n chrl sd h[u k6 tir ngiy hqp nh6t kinh doanh. C6c kho6n.16 ph6t sinh tai c6ng ty conduoc phin b6 tuong fng voi phin so hou cta c6 tl6ng kh6ng kidm so6t, k6 cd truong trqp s6 t6 aO tonhon phin sd hiru cta c6 tl6ng kh6ng ki6m so6t trong tii stn thuin cta c6ng ty con.

Cric giao dich bing ngoqi tQ

Cric giao dlch ph6t sinh bing ngoqi tQ dugc chuy6n d5i theo $ gi6 tai ngdy phrit sinh giao dich. Stl duc6c khoin mqc tien t9 c6 g6c ngoqi tC tqi ngay k6t thtc nim tii chinh dugc qui dOi theo ti giri tai ngiynay.

Ch€nh lQch t! gi6 ph6t sinh trong ndm tt cdc giao dich bing ngo4i t6 dugc ghi nhAn vio doanh thuho4t tlQng tdi chinh ho{c chi phi tdi chinh. Ch6nh lQch tj gi6 do d6nh gi6 lqi cic khodLn muc ti6n te c6g6c ngoqi t€ t4i ngdy k6t th[rc n6m tdi chinh sau khi btr trir ch6nh lCch teng vd ch€nh l€ch giim <luocghi nhdn vio doanh thu hoat tlQng tdi chinh ho[c chi phi tai chinh.

Ty gid su dung dd qui d6i cdc giao dich phrit sinh bing ngoai tf ld rj,gi6 giao dich thuc t6 tai thoi ttidmph6t sinh giao dich. Tj,giri giao dich thuc t6 d6i vdi cric giao dich bing ngoqi t€ tluoc xiic tlinh nhusau:

. D5i voi hqp d6ng mua ban ngoai tQ (hgp d6ng mua benngoai t€ giao ngay, hoo d6ng k! han, hqpddng tuong lai, hqp d6ng quy€n chgn, hqp d6ng horin d6i1: rj'gia kli k6t trong hgp tl6ng mua, brin

ngoqi tQ gita T{p doin vd ngdn hing.. E6i v6i c6c khoin g6p v6n hodc nh{n v6n g6p: rj'giri mua ngoai t6 cta ngdn hing noi Tdp cloin

md tdi khoin d6 nh6n v6n cta nhd diu nr t4i ngiy g6p viin.. D6i vdi nq phii thu:. ti gi6 rnua cta ngdn hing thuong mai noi T{p tlodn chi tllnh kh6ch hing

thanh toen t?i thoi diCm giao dich phet sinh.. D6i vdi ng phdi tri: tj giri b6n cta ngAn hing thuong mai noi Tfp doin du ki€n giao dich tai thoi

tli6m giao dich phrit sinh.. D6i uoi cdc giao dlch mua sa, tiri sdn hoac c6c khodn chi phi duoc thanh todn ngay bing ngo4i tf

(kh6ng qua c6c tii khodn phai tre): fj'giri mua cia ng6n hAng thuong mai noi TAp tloin thuc hi€n

thanh toin.

a (TRACr

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Ban thulit ninh no.v ld mpt bf phqn hqp thdnh va phai dtgc dpc cingvoi Bdo cao tdi chinh hqp nhat 15

1

cONG Ty c6' pxAn rY rnu4r orin roAn cAuDia chi: Sii I Duong SAng Tao, Phuong Tdn Thu{n D6ng, Quf,n 7, TP. ttO Cni U'tinh

aAo cAo'rAr csiNn Hop NuArCho nam tai chinl k.it thuc ngiy 3 I thring 3 nam 2021

B6n thuy6t minh B5o cdo tli chinh hqp ntrdt (ii!p theo)

Tj'gi6 sri dpng d6 <l6nh gi6 lai si5 du cric khoin muc ti€n t€ c6 giic ngoqi td tai ngdy k6t nam tii chinidugc x6c dinh theo nguy€n tic sau:o Doi v6i c6c khoin ngoai te gti ngAn hing: fj'giri mua ngo4i tg cta ngen hdng noi Tap doin md tii

khodn ngo4i tQ.

. D6i voi c6c khodn muc ti6n t€ c6 g6c ngoai tQ tlugc phin loqi ld tii sdn kh6c: tj gi6 mua ngoai t6cta Ngin hing TMCP D6u tu vd Phet trii:n ViCt Nam (NgAn hdng Tip tlodn thucrng xuy€n c6 giaodich).

. D6i vdi c6c khoin muc tien t9 c6 giic ngoai t€ tluqc phan loai ld ng phii trri: fj, gi6 brin ngoqi tQcia Ngin hdng TMCP D6u tu vd Phrit tri6n ViCt Nam (Ng6n hdng T{p tlodn thucrng xuy6n c6 giaodich).

Ti6n vi c:ic khodn tucrng.tluong titnTi6n bao g6m ti6n mqt, ti6n.gti ngin hdng kh6ng k! han, ti6n tlang chuy6n. Cic khoin tuong tluongti6n Ii cdc khoin tldu tu ngdn han c6 thoi han.thu h6i kh6ng quri 03 thring k6 tu ngiry rlAu tu, c6 khining chuy6n d6i da dens thenh mQt lugng ti€n x6c tlinh vi kh6ng c6 rrii ro trong vi€c chuyiin tl6ithinh ti€n tai thoi di6m bdLo crio.

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5 D6u tu nim gifr d6n ngiy tl6o h4nKhoin tl6u tu <lugc phin loai li.ndm gi0 tl6n ngty d6o han khi TAp <loin c6;i dinh vi khi ndng giftdiin ngiy d6o hqn. Cic khodn diu tu nim giti diln ngiy d6o han cta T{p doin chi c6 ciic khoin ti6ngti ng6n hdng c6 kj,han v6i muc dich thu lai hdng kj,.

C6c khoin <liu tu nim gi[ d6n ngiy d6o han tlugc ghi nh{n ban ttiu theo giri gtic bao g6m gi6 mua v}r

cric chi phi li6n quan d6n giao dich mua cic khoin tlAu tu. Sau khi nh6n ban d_au, cric khoin dau tu nAy

<tugc ghi nhdn theo gi6 tri c6 thii thu h6i. Thu nhfp lii tir c6c khoin dAu tu nim gi0 d6n ngdy tlio h4nsau ngdy mua tlugc ghi nhqn tr€n 86o ciio k6t qui hoqt dQng kinh doanh tr€n co sd dq thu. Lii duochuong trudc khiTip tloan nim git du.c ghi gi6m trt vio giri g6c tai thoi di6m mua.

Khi c6 cric. bing chtng chic chin cho th6y m6t phin ho{c toin bQ khoin tliu tu c6 th6 kh6ng thu h6idroc vd s6 t6n that dugc x6c tlinh. mQt c6ch.t ing tin cay thi t6n th6t tluoc ghi nh6n vAo chi phi tiichinh trong ndm vd gidm trt trgc ti€p gie tri dau tu.

r01

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roit

t./.:

6 Cic khoin ph6i thuCric khodn ng phii thu du-o. c trinh biy theo gi6 tri ghi s6 tri di ciic khoAn du phdng phii thu kh6 ddi

ViQc phdn loai cric khodn phdi thu li phii thu khrich hhng vd phdi thu khdc duo. c thuc hiQn theo nguy6n

tec sau:

o Phdi thu cua khdch hing phrin 6nh cdc khodn phii thu rnang tinh chit thuong mqi phdt sinh nr giao

dich c6 tinh ch6t mua- brlLn gita Tip dodn vi ngudi mua li tlon vi tl6c l{p voi T6p doin.o Phdi thu khric phdn 6nh cdc khodn phdi thu khdng co tinh thuong m4i, khong li€n quan d6n giao

dich mua - biin.

Du phdng phdi thu kh6 ddi tluqc l6p cho ttrng khoin ng phii.thu kh6 tldi can cri vio tudi ng.qu6 h4n

cta ciic khoin ng sau khi di bt trir vdi khoin ng ph6i tri (n6u c6) ho4c du ki6n mtc t6n that c6 the

xiy ra, cu th6 nhu sau:

. D6i vdi ng phdi thu quri hqn thanh to6n:- 30% gii tri d6i voi khodn nq phai thu qud hpn tt 06 th6ng d6n du6i 0l ndm.

- 50% gie tri d5i v6i khoen nq phii thu qui h?n ttr 0l nem ddn du6i 02 ndm

- 7|%;iefiidtii v6i khoan nq phai thu quri h4n ttr 02 nim d6n du6i 03 ndm.

- IOO% gi6 tri d6i voi kho6n nq phii thu quri h4n ttr 03 ndm trd l6n.

. D6i voi nq-phii thu chua qu6 han ihanh to6n nhung kho c6 khd nang thu h6i: cdn cf vdo du ki6n

mirc t6n that dC l6p dq phdng.

Ban thuyit ninh nd1, ld ngt bQ phqn hqp thinh va phai dtgc dqc cing voi Bao cdo tai chinh hqp nhdt t6

cONG w cd PHAN rY rnuAr orEn roAn cAuDia chi: 56 I Duong Seng Tao, ptruOng fan ifruan D0ng, Qu{n Z, tp. tto Chi MlntraAo cAo rAr cHiNH HQP NHArCho ndm tiri chinh k6t thric ngay 3 I thiing 3 nam 2021

BAn thuy6t minh 860 c6o tAi chinh hqp nhdt (tiiip theo)

Ting, gidm sii du du phdng nq phdi thu kh6 .ldi cin phrlLi trich l6p tai ngiy kiit thrlc ndm tii chinh dugcghi nh6n vAo chi phi qudn l! doanh nghi€p.

Hdrng tdn khoHing t6n kho tluoc ghi nhin theo giri thdp hon giira gi6 g5c vd gie tri thuin c6 th6 thr;c hi€n tluoc.

Giri g5c hdng t6n kho tlugc x6c tlinh nhu sau:

. Nguy6n vdt li6u, h.dng h6a: bao g6m chi phi mua vi cric chi phi li6n quan truc ti6p kh6c phat sinh<l€ c6 tluo. c hing t6n kho d tlia di6m vi trang th6i hi6n tai.

. Chi phi srin xuit kinh doanh do dang: bao gdm chi phi nguy6n vAt li€u chinh, chi phi nh6n c6ng vdcdc chi phi ph6n b6 khric.

. Thdnh phim: bao g6m chi phi lguy€n vat liQu, nh6n c6ng truc tiiip vi chi phi sin xu6t chung c6Ii6n quan truc ti6p tluoc ph6n b6 dqa tr6n mric tl6 hoat d6ng binh thudng.

7

IJ

9

Giri xu6t kho tluo. c tinh theo phuong phdp binh quAn gia quydn vi drgc hach toen theo phuong phripk6 khai thucrng xuy6n.

Giri tri thuin c6 th6 thpc hiQn tlugc ln gi6 b6n udc tinh cta hdng t6n kho trong nem sin xu6t, kinhdoanh binh thudng trt chi phi udc tinh d6 hodn thinh vi chi phi u6c tinh can thiCt cho viQc ti€u thuchIng.

Dg phong gidm gi6 hdng tdn kho dugc ldp cho ttng mat hang tdn kho co giri g6c lor hon gid tri thuinc6 th6 thyc hi€n duoc. D6i vdi dich vq cung c6p dd dang, vi€c l6p du phdng giim giri duoc tinh theottng loAi djch vu co mirc giri ri6ng bi€t. Tdng, gidm s6 du du phdng giim gi6 hing ton kho cin phiitrich lAp tai ngdy kdt thtc n6m tdi chinh dugc ghi nhan vao giri v6n hing brin.

Chi phi tri trudcChi phi trd truoc bao gtim c6c chi phf thuc tii d6 phit sinh nhung c6 li€n quan g6n k6t qui ho4t tl6ngsan xuet kinh doanh cta nhi6u kj, k6 torin. Chi phi trd truoc cta Tip doin cht y€u li c6ng cu, dpng cu,chi phithu6 tram ph6t s6ng vd chi phi stia chta. C6c chi phi tra tru6c nay duoc ph6n b6 trong khoingthoi gian tre tru6c hoec thoi gian cic loi ich kinh tii tuong tng duo. c tao ra tt c6c chi phi ndy.

COng c1t, tlqurg c7t

C6c c6ng cu, dung cq tli tlua vio sti dyng tlu-o. c ph6n bd vdo chi phi theo phuong phrip <luong thingvoi thoi gian ph6n b6 kh6ng quri 03 nim.

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PH

Chi phi huA Dgnt phtit sdngChi phi thu€ tram phrit s6ng rra trudc th(. hien khoan tidn thu€ trsm ph6t s6ng TQp doin da tri. Chi phithu€ tr4rn ph6t s6ng tri tru6c ilugc phdn b6 vdo chi phi theo phuong phtip <ludng thing tuong irng v6ithoi gian thuC.

Chi phi sfm chftaChi phi sta chira phrit sinh mQt lin c6 giri tri lorr <lu-o. c phdn b6 vdo chi phi theo phuong ph6p duongthdng voi thoi gian phdn b6 kh6ng quri 03 nam.

Tiri sin thu6 ho4t ttQng

Thu€ tAi sin tlugc phdn loai li thud hoSt dQng n6u phin lon riri ro vd loi ich gin li6n v6i quydn so hiru

tii sen thuQc v6 nguoi cho thu6. Chi phi thu6 hoat d6ng tlugc phdn 6nh vio chi phi theo phuong phrip

dtrong thing cho su6t thdi han thu€ tii sdn, kh6ng phq thu6c veo phuong thtic thanh to6n ti6n thu€.

Ban thuyAt inh nd, la nOt bA phqn hqp thdnh td phdi dtrgc dpc citng voi Bao cdo tdi chinh hqp nhdt l7

cONG w cd PHAN rY ruuAr orEn roin cAuDia chi; 56 I Duong Sring T4o, Phuong Tan Thuan DOng, Quan Z, tP. tlO Ctri tvtinh

BAo cAo rAI cuixu uqp NsArCho nim tdi chinh k6t thric ngdy 3l thiing 3 nam 202 |

Brin thuy6t minh Bdo c6o tiri chinh hqp nhdt (ii:p theo)

10. Tii sin c6 dinh hiru hinhTdi sin c6 tlinh hfu hinh tluo, c thii hien theo nguy€n gi6 trir hao mdn lfly ki!. Nguy6n.gi6 tii sin c6dinh htu hinh bao gdm toAn b9 cac chi phi mi Tip tloin phdi bd ra d€ c6 duoc tdi sin c6 tlinh tinh tl€nthoi di6m <lua tdi sin d6 vio trang thrii sin sdng st dr,rng. Crlc chi phi phrlt.sinh sau ghi nhin ban tliuchi dugc ghi ting nguy€n giri tdi sin c6 tllnh n6u cric chi phi niy chic chdn ldm tang lqi ich kinh t6trong tuong lai do sr'r dpng tdi sdn tl6. Cric chi phi phrit sinh kh6ng thoa m6n di6u kiQn tren tluo. c ghi

nhAn li chi phi sin xuit, kinh doanh trong nim.

Khi tdi sin c6 dinh h*u hinh dugc brin hay thanh l!, nguydn gi5 vi girl tri hao mdn liy kii <luoc x6a si5

vd l6i, 16 ph6t sinh do thanh lj tluoc ghi nh6n vdo thu nhAp hay chi phi trong nim.

Thi sin c6 dinh h0u hinh iluoc khAu hao theo phuong phdp ttuong thing dua tr6n thoi gian hru dqnguoc tinh. Sii nam kh6u hao cria cdc loqi tdi sin c5 dinh htu hinh nhu sau:

Loai tai san c6 dinh 56 nnm

Nhd c[ra, v6t ki€n trfcMriy m6c va thiiit biPhuong tiQn vfln tii, truy6n dinThi6t bi, dung cu quin lf

0606-t2

0602-05

11. Tiri sin c6 dinh v6 hinhTai san ci5 dinh v6 hinh tlugc thd hien theo nguy6n gi6 trt hao mdn lly kii.

Nguy6n giri tii san c5 dinh v6 hinh bao g6m toin bQ cric chi phi mA TAp tlodn phdi b6 ra d,! c6 tluo. c tiisan c6 ainn tinn diin thdi ttiiim tlua tdi sin tt6 vdo trqng thrii sin sdng st dqng. Chi phi li€n quan tliin tiisdn c6 dlnh v6 hinh ph6t sinh sau khi ghi nhin ban dAu dugc. ghi nh{n ld chi phi sdn xu6t, kinh doanh

trong nam trir khi c6c chi phi niy gin lidn v6i m6t tei san cii dlnh v6 hinb cu th6 vA lim ting toi ich

kinh te tri cac tdi sin niy.

Khi tai sin.6 dinh ,6 hinh duoc biin hay thanh ly. nguy6n giri vd gi6 tri hao mon h)y k6 duoc x6a s6

vd lai, 15 phrit sinh do thanh lli tluo;c ghi nhdn vio thu nhip hay chi phi trong nim.

Tdi sin c6 djnh v6 hinh cta T{p tloin bao gtim:

Quyin si'rtyng ttdtQuydn st dune d6t thu€ trudc ngdy c6 hiQu luc cta Luit Dat dai nam 2003 mi TAp doin .la tre ti€n

tirl adt "t'o

cI thoi gian thue ho'ac di trd tru&c tidn thu€ dit cho nhiiu nam md thEi han thuC ddt de

tluo. c trri ti6n cdn lai it nh6t li 5 ndrn vd duoc co quan c6 thdm quyin c6p gi6y chung nhin quydn stdung d6t. Quy,in st dung tlit ndy tlugc kh6u hao theo theo phuong phrip duong thing dqa tr€n thoi

han thu6 ti6t (30 ndm).

Chrong tinh phin.mimChi phali6n quan d6n c6c chuong trinh phin m6m kh6ng phdi le m6t bO ph.rin.g.n ket voi phin cring

c6 li6n quan dugc v6n hori. Nguy6n gi6 cta chuong,trinh phdn m€m ld toin bd cric chi phi mi Tipdoin <16 chi ra tinh dCn thdi di|;du;huong trinh plrin .i. vio sir dqng. Chuong trinh phin mdm

tluoc kh6u hao theo phuong phap duong thing trong 03 ndm.

12. B6t tlQng sin tliu tuB6t ddng san diu tu ld nhd ho[c co sd hp ting thu6c so htu cta Tqp tloin dugc sir dqng nhim mpc

dich th;lqi tir viQc cho thu6. dat dQng sin dii tu tluo. c th6 hiQn theo nguydn giri trir hao mdn liiy k6.

Nguyen giri cia b6t tlQng sin tliu trr.ld todn b6 ciic chi phi md Tap doAn phrii bo ra ho4c giri tr! hqp l)i

"'ia iac [noan dua ra d,! trao tl6i nham c6 tluo, c b6t dQng sdn diu tu tinh d6n thdi tli6m mua hoic xiy

dmg hoin thinh.

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Ban rhtry minh no-v lA nfil bO phdn hW thAnh fi phai d@c dac cing vai BAo cAo hi chinh hqp nhit i8

cONG w cd PHAN r?rnuArorEn roAn cAuDia chi: 56 I Duong SAng Tao, Phuong T6n Thud-n Ddng, Qudn 7, TP. H6 Chi MinheAo cAo rAr cHilu uop uuArCho n,m tiri chinh kiit thrlc ngdy 3l thang 3 nam 2021

Ben thuyilt minh 86o c6o tii chinh hgp ntr6t (ii5p theo)

13.

14.

C5c chi phi li€n quan tltin bit <lQng sin dAu tu phit sinh sau ghi nh{n.ban rliu rluoc ghi nhin vio chiphi, trri khi chi phi niy c6 khi ning chdc chdn ldm cho b6t rlQng sin tl6u tu t4o ra lgi ich kinh t6 trongtuorg lai nhi€u hon m[rc ho4t tl6ng tlugc d6nh gi6 ban tldu thi tluo. c ghi tdng nguy€n gi6.

Khi bAt dQng sdn ttiu tu tlugc b6n, nguy€n giri vi giri tri hao mdn lfry k6 duo. c x6a s6 vd l6i, l5 nno phritsinh duoc hach to6n vio thu nh{p hay chi phi trong nim.

Vi€c chuyiin ti bAt dQng sin cht sd hfru sil d.1rng hoflc hdng tiin kho thdnh b6t d6ng sin dAu. tu chi khicht so htu chim drt sri dpng tdi sin d6 vd bdt diu cho b6n khric thu€ ho4t tlQng ho[c khi k6t thic giaidoqn xdy dgng. Vi€c chuy6n.tt b6t tlQng sin cliu tu sang b6tdQng sin cht so h&u sri dung hay hdngtdn kho chi khi cht sd htu bit tliu st dung tdi sin ndy holc bit iliu tri6n khai cho mpc tlich brin. ViQcchuy6n tt bAt dQng sin cliu tu sang b6t d6ng sdn cht sd hfiu sri dung ho4c hing t6n kho kh6ng limthay ddi nguy€n gi6 hay gii tri cdn lai cta bat dong san t4i ngdy chuy€n cl6i.

a6t a6ng sin diu tu si dgng tl6 cho thu6 duoc kh6u hao theo phuong phriLp tluong thing dua tr6n thoigian htu dung, u6c tinh. 56 ndm khiu hao cta bit tlQng sdn d6u tu nhu sau:

Loai tii sin c6 dinh Sii nimCot dng ten 05 - l0Nhi tr4m 05 - l0Thi6t bi phu tro khric 02 - I0

Chi phi xiy dgng co bin d& dangChi phi x6y dung co bin do dang phin rinh cric chi phi li6n quan trqc ti6p (bao g6m cd chi phi l6i vayc6 li6n quan pht hqp vdi chinh s6ch k€ to6n cta Tip doin) tl6n cric tdi sin tlang trong qui trinh xdydung, m5y m6c thi6t b! tlang lnp d[t d6 phuc. vq cho mgc dich sAn xuit, cho thu6 vi quin ly ctng nhuchi phi li6n quan d€n viQc sria chta tii sdn c6 dinh tlang thgc hiQn. C6c tdi s6n ndy tlugc ghi nhfln theogiri g6c vd kh6ng tlugc tinh kh6u hao.

'.\Hgp nhit kinh doanh vi lqi th6rhu<rng mli Z\\Vi6c hgp nhdt kinh doanh dugc ke toiin theo phuong phip rnua. Giii phihqp nhit kinh doanh bao g6m: ;\giri tri hqp lj tai ngiy di6n ra trao tl6i cta cric tii sin tlem trao d6i, c6c.khoan.ng phii tri tl6 phrit sinh *lhoac da thua nhdn vi c6c c6ng cu v5n do Trip tlodn phrit hdnh ai aai tiy quyin kidm sodt bdn bi.mua

""//va cdc chi phi li6n quan truc ti6p ddn vi€c hgp nh6t kinh doanh. Tdi sdn dd mua, ng phdi tra c6 th6 x6c F//tlinh dugc vd nhimg khoin ng ti6m.ting.phrii grinh chlu trong hqp nh6t kinh doanh tlroc ghi nhin theogiri tri hqp lli tqi ngiy ndm gifr quy€n ki6m sorit.

D6i v6i giao dich hqp nh6t kinh doanh qua nhidu gia.i tloan, giri phi hqp nh6t kinh doanh tlugc tinh lAtdng cta gi6 phi khodn tl6u tu tai ngdy dqt tlugc quy6n ki€m soit c6ng ty con cQng voi giri phi khoindiu ttr cta nhirng lin trao d6i truoc tl6 tlugc t inh gi6 lai theo gi6 tri hqp li tpi ngiry dqt tluo. c quyinkiiim so6t c6ng ty con. Ch6nlr l6ch giita giri tlinh giri lai vd giri g6c khoin dau tu du-o. c ghi nhin vdo k6t

qud hoqt tlQng kinh doanh n6u tru6c ngdy tlqt dugc quy6n ki6rn sorit T{p tlodn kh6ng c6 inh huong

dAng ke voi .6ng ty.on vd khoiin diu tu duoc trinh bAy-theo phuong.ph6p giri g6c. N6u trudc ngdy tlqt

drro-c quyin kidm iorit, Tip ilodn c6 rinh huong dring k6 vd khodn diu tu duoc trinh bdy theo phuong

ph6p v5n chri so h*u thi phin ch6nh l€ch giira gi6 d6nh gii lai vd giri tri khodn tl6u tu theo phuong

pf,ap "On

chrj so hinr dLrgc glri nh{n viro ktiiqud hoqt tlqng kinh doanh va phin ch6nh lgch gi[agirl trikhodn diu ru rheo phuong phdp r 6n cht so h[u vA giri gdc khodn ddu tu duoc ghi nhdn truc ti€p vdo

khodn muc "Lgi nhudn sau thud chua phnn pn5i" tr6n Bing c6n <l5i kii toan hqp nhit.

Phin chenh lfch cao hon cia gi6 phi hqp nh6t kinh doanh so voi_phin so htiu.cua Tap {9al trong giri

rri hqp ly thuin cLia tdi sin. ng phdi tri co th6 xric dinh dtrgc vd c6c.khoin no ti6m tdng dd ghi nh4n tqi

ngdy rtpr tlugc quy€n kiiim sorit c6ng ty con dugc ghi nhin ld loi th6 thuong mai. N6u phan sd hiru ctaT{p doin trong giri trl hqp l)i thuin cta tdi sin, ng phai tre c6 th€ x-6c dlnh cluo. c.vi n9 ti6m

lelC. dYY"

ghi nh4n tqi ngiy dar duoc quy6n ki6nr so6t c6ng ry con vuot que gi6 phi hop nhAt kinh doanh thi phin

inenn te"n tlugc ghi nhdn vdo ki5t qui hoqt tlQng kinh doanh.

Ban thufit ninh nd1, ld nAt bO phdn hqp &anh ra phdi diqc dac citng vai Bdo cao hi chinh hop nhh 19

c6NG Ty c6 pnAn rY rnuAr or€n roAn ciuDia chi: 56 | Duong S6ng T4o, erru#g ran inu6n D6ng, Qu6n 7, TP. U6 Ctri UintrBAo cAo rAr cHiNu nop NuArCho nam t,ri chinh kat thric ngdy 3l th6ng 3 n6m 2021

Bdn thuy6t minh 860 cro tei chinh hqp nhdt 1ri6p rheo)

Lgi th6 thuong. mai tlugc phAn b6 theo phuong phip tluong thing trong l0 ndm. Khi c6 bing chtmgcho thAy lgi th€ thuong mai bi t6n thet l6n hon s6 ph6n b6 thi s6 ph6n b6 trong ndm lA s6 t6n that phetsinh.

Lgi ich cira c6.tl6ng kh6ng ki6m soit tai ngiy hgp nh6t kinh doanh ban cliu duo. c x6c tlinh tr6n co sot! l€ cta c6c cd d6ng khdng ki6m soiit trong gi6 tri hqp ly crla tii s6n, no phii trd vi no tidm tdng dugcghi nh6n.

15. C[c khoin nq phii tri vi chi phi phAi lreCac khodn no phii trd vd chi phi phdi trd dugc ghi nhin cho s6 ti6n phii tra trong tucrng lai li6n quandtin hing h6a va dich vu dd nh6n dugc. Chi phi phrii tri tlugc ghi nhqn dya tr€n cic u6c tinh hqp lj v€s6 ti€n phii tri.

Vi6c phin loai ciic. khodn phai tra la phii tri nguoi brin, chi phi phdi tri vi phai tre khec dugc thuchi€n theo nguy6n tdc sau:. Phii tri nguoi brin phin rinh ciic khodn phdi trd mang tinh chAt thuong mqi ph6t sinh tir giao dich

mua hing h6a, dich vu, tii sdn vd ngudi brin ld tlon vi tlQc l{p v6i TQp tlodn.o Chi phi phii tri phin dnh cric khoin ph6i tra cho hdng h6a, dlch vg dd nhdn duoc tir nguoi bin

hoic di cung cdp cho ngudi mua nhung chua chi tri do.chua c6 h6a tlon ho4c chua t i h6 so, tiiliQu k6.todn vd cic khoin phii tri cho ngudi lao tl6ng v6 ti€n luong nghi phdp, c6c khorin chi phisin xu6t, kinh doanh phai trich truoc.

o Phii tri kh6c phdn rinh cric khoin phdi trt kh6ng c6 tinh thuong m4i, kh6ng li€n quan d6n giaodich mua, biin, cung c6p hing h6a dich vU.

Cric khorin ng phii tri vi chi phi phdi tri tluo. c.phAn loai ngin h4n vd ddi han tr6n Bdng cdn d6i kii torinhgp nhit cin cf theo kj,hqn cdn l4i t4i ngdy k6t thrlc nim tii chinh.

16. Cic khoin dg phdng phii triC6c khoin dg phdng tluoc ghi nhdn khi Tip <loin c6 nghia vp ng hiQn tqi (nghia vu ph6p lf ho{c nghiavu li€n ttoi) do klit qui ti m6t su ki€n dn xdy ra, viQc thanh toiin nghia vu no ndy c6 thd sd din diln sggidm sit v6 nhirng lgi ich kinh te vi gi6 tri cta nghia vq ng d6 c6 th€ dugc udc tinh m6t crich d6ng tinc6y.

Niiu inh huong cta thdi gian ld trong yi!u, du phdng s€ tlusc xiic dinh bing crich chi6t khiu s6 tiinphdi b6 ra trong tuong lai tl6 thanh.toan nghia vp ng voi rl.lQ chi6t khdu trudc thud vi phdn iinh nhirngd6nh giri tr6n thi truong hiQn t4i vd giri tri thoi gian cria tidn vd nhirng rti ro cp th6 cta khoin no d6.Khodn tang l€n cta s6 du phdng do thoi gian tr6i qua tlugc ghi nh{n ld chi phi tdi chinh.

Cic khoin du phdng phii tri crira T{p <loin bao g6rn:

D1r phbng boo hdnh sin phint hiutg hdaDu phdng chi phi bdo hanh sin phim, hirng h6a dugc lip cho ttng loqi sin phAm, hdng h6a c6 cam k€tbdo hdnh.

Mfc trich lip dg phdng bdo hdnh sdn phim, hing h6a kh6ng vuot qu| 05% tr6n doanh thu cho mothgp d6ng co cam k6I bio hinh. T! lQ ndy tlugc uoc tinh dua trCn cAc dt li6u vd chi ph( bdo hinh trongnhirng n6m trudc. TIng, giAm sd dtr phdng bio hdnh sdn phAm, hing h6a cAn phii trich ldp tai ngil'kCt thuc ndm tdi chinh duoc ghi nhdn vdo chi phi bdn hdng.

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Ban thultit ninh niy ld mpt bg phfn hqp thdnh vi phai dtqc dac cing roi Bdo cao tai chinh hqp nhdr 20

cONG Ty cd pHhN rY rnuAr orEn roAn cAuEia chi: 56 I Duong SSng Tpo, Phu&ng T6n ihu4n D6ng, Qudn 7, TP. H6 ctrl trt intr

eAo cAo rAr cHixs sqp NuarCho nam tdi chinh k6t thric ngay 31 thdng 3 ndm 202 IBdn thuy6t minh 86o cdo tli chinh hgp nh6t (ririp theo)

Dr phdng tq cip th6i.viQcKhi ngudi lao ttQng ch6m dLrt hqp d6ng lao tlQng, T{p tloin phii chi trri trg c6p th6i vi€c cho ngudi laodong ldm vi€c thuong xuy€n tai Tip tloan tt d'i 12 th6ng trd l6n d6i v6i thoi gian kh6ng tham giatl6ng bio hi6m thit nghiQp. Du phdng trg c6p th6i vi9c. <luqc trich lqp voi mric bingr/z thiing luongcQng phg c6p lucrng (n€u c6) binh qu6n cta s6u thring li6n k6 g6n nhat tinh tl€n thdi di6m l6p Brio criotdi chinh cho 0l nim ldm vi6c.

Tdng, gidm sii du dg phdng trg cip thdi vi6c cin phii trich lip tai ngdy k6t thric nim tdi chinh <luo. cghi nh4n vio chi phi qudn ly doanh nghi€p.

17. Qui ph6t tri6n khoa hgc vir c6ng nghQ

Qu! phdt tri6n khoa hoc vi c6ng ngh€ dugc thdnh lip nham tao ngu6n tii ch(nh tliu tu cho hoat <l6ngkhoa hoc vd c6ng ngh€ cta Tfp dodn nhu sau:. Cip kinh phi dii thuc hi6n cric di tii, dg 6n khoa hoc vd c6ng ngh6.. H6 trg phat tritin khoa hgc vh c6ng ngh6:

- Trang bi co sd v6t ch6t - k! thu6t cho hoat tl6ng khoa hoc vi c6ng nghQ.- Mua miiy m6c, thitit bi dC d6i moi c6ng ngh€ truc ti6p st dung vio vi6c sdn xu6t siLn phim.- Mua bdn quyin c6ng nghQ, quy6n st dpng, quy6n sd htu sring chti, giai phrip htu ich, ki6u

dring c6ng nghi6p, th6ng tin khoa hoc vi c6ng nghQ. cric tii li€u, sin phim c6 li6n quan tliiphuc vu cho hoat dQng khoa hoc vd c6ng ngh6.

- Trd luong, chi thu€ chuy6n gia hoflc hgp di5ng v6i t6 chtc khoa hgc vi c6ng ngh€ tlii thuc hi6nc6c hoat tlQng khoa hgc vi c6ng ngh€.

- Chi phf cho dao teo nhdn lgc khoa hgc vi c6ng nghe theo quy tlinh cta phrip ludt vd khoa hgcvd cdng ngh6.

- Chi cho c6c ho4t d6ng sring ki6n cii tiiln k! thuit, hqp ly h6a sin xu6t.- Chi phi cho cic hoat dQng hgp t6c nghi6n criu, tri€n khai vd khoa hgc vi c6ng ngh6 v6i c6c t6

chr?c, doanh nghiQp ViQt Nam.

Tdi sin c6 dinh hinh thdnh rt qu! phdt tri6n khoa hoc vi c6ng nghQ duqc ghi ginm qu! tuong ung vdkh6ng phdi trich kh6u hao.

Mr?c trich ldp qu! phrit tri6n khoa hoc vi c6ng nghQ bing 04% thu nhap tinh thuti trong ndm theo cli€ul€ t6 chtic vi hoat tlQng cta qui vri dugc hach to6n vdo chi phi. N6u trong nem, chi cho hoat tl6ngkhoa hgc c6ng nghd vust s6 du hiQn c6 tqi quy thi khoan chi vugt tlugc tinh vdo chi phi hoec ph6n b6cho c6c ndm sau.

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18. V5n chi s6'hfruV6.n gdp cria chfi sd hfi'uV6n g6p cta chri so hfiu duo. c ghi nhin theo s6 v5n thuc t6 di g6p cta cric c6 dong cta C6ng ty.

Thrtng tlr vin ci phinThlng du v6n c6 phin <ltroc gh.i nh6n theo s6 ch6nh l6ch giira gid ph:it hAnh vd m€nh gi6 c6 phi6u khiphrit hirnh l6n diu, phrit hanh b6 sung, chenh lQch giiia giri trii ph6t hdnh ve gi6 tri s6 s6ch cta c6 phi6u' ',qu! vi.cdu phdn v6n cria trdi phieu chuy€n d6i khi tfiio han. Chi phi truc ti€p li6n quan tl€n vidc phrithdnh b6 sung c6 phi6u vd trii phrlt hinh c6 phi6u qu! tluoc ghi girim thing du v6n c6 ph6n.

^) . .tLo phreu quyKhi rnua lai ci5 phi6u do.C6ng ty phdt hdnh, khoin titin trd bao g6m cA c6c chi phi li€n.quan tliin giaodich cluo. c ghi nhin ld c6 phi€u qu! vd tluo. c ph6n rinh ld mQt khoin giam trt trong v6n cht sd htu.Khi t6i ph6t hdnh, ch6nh lQch gi&a gi6 tai phet hinh va gi6 s6 srich cta cii phitlu qu! dugc ghi viokhoin mqc "Thqng du v6n cii phdn".

2lB(in thtrl;it minh na.v ld md bA phln hqp thdnh vd phdi duqc d7c cing rdi BAo cao tdi chinh hqp nhdt

c6NG Ty cd psAr.r rY rxuAr orEn roAn cAuDia chi: Sd I Dudng S6ng Tao, efru#g tan inu6n D6ng, Qu{n 7, TP. UO Cli rvtintr

BAo cAo rAr csiNs Hop NnArCho nam tdi chinh k6t thtc ngay 3 I th6ng 3 nlm 2021Bdn thuy6t minh B5o c6o tAi chinh hqp ntrdt 1ri6p rheo)

19. Phin phiii lgi nhu6nLgi nhuin sau thuC thu nh{p doanh nghidp tlugc phdn ph6i cho c6c c6 d6ng sau khi da trich lap cecqu! theo DiAu lQ cta C6ng ty cflng nhu c6c qui <l!nh ctia phrip luat va de dugc Dai hdi tl6ng c6 tt6ngph6 duy6t.

ViQc phin pht5i loi nhu4n cho.c6c c6 d6ng tlugc cdn. nhic diin cric khodn muc phi ti6n tQ nim trong lginhuin sau thu6 chua phAn phtii c6 th6 anh huong d6n ludng ti6n vA khd ning chi trd cii tric nhu ldi dotl6nh giri lai tii sdn mang tli g6p v6n, lni do tldnh giri lai cic khoin muc ti6n t€, cec c6ng cu tii chinhvd c5c kho6n muc phi ti6n tC kh6c.

C6 ttic duoc ghi nhfn li nq phii trd khi tluoc Dqi h6i d6ng c6 d6ng ph6 duy€t vi H6i ddng quin hith6ng b6o d6n cdc c6 d6ng.

20. Ghi nhfn doanh thu vir thu nhipDoanh tltu bdn hitng hoti, lhdnh phAmDoanh thu bin hdng h6a, thinh phim duoc ghi nh{n khi ddng thoi thda mdn cric ili6u kiQn sau:. Tdp tlodn tl6 chuyiin giao phin lon rrli ro vd lgi ich gin lidn voi quy6n sd htu sin phim hoqc hdng

h6a cho nguoi mua.. Tip tlodn tl6 kh6ng cdn n6m git quydn qudn lj hnng h6a nhu ngudi sd htu hing h6a hoac quyAn

ki6m soet heng h6a.. Doanh thu alugc x6c d!nh tuong iltii chic chin. Khi hqp ddng qui dinh nguoi mua dugc quy6n tri

lai sdn phim, hdng hori, dd mua theo nh0ng didu kien cu th6, doanh thu chi duoc ghi nhin khinhing tli€u kiQn cU thd d6 kh6ng cdn t6n t4i vi ngudi mua kh6ng tlugc quy€n trii lai sin phim,hdng hoi ltru truong hqp khich hdng c6 quy6n trri lai hing h6a dudi hinh thtc a6i tai aii tdy nangh6a, dlch vu kh6c).

. Tap <loin di tti ho4c s€ thu duoc loi ich kinh t6 tir giao dich bin hdng.

. Xric tlinh tlugc chi phi li6n quan d6n giao dich brin hing.

Doanh thu cung cdp dlch vyDoanh thu cung cip dich vu duqc ghi nh6n khi tl6ng thdi thda man c6c tli6u ki6n sau:o Doanh thu dugc x6c djnh tuong Aiii ch6c ch6n. Khi hqp dong qui tlinh nguoi mua duoc quyin trri

Iai dich vu cli mua theo nhtng diriu ki6n cq thr5, doanh thu chi tluoc ghi nhAn khi nhirng di6u ki6ncg th6 do kh6ng cdn tdn tai vd ngudi mua kh6ng tluoc quyrin trri lai dich vu d5 cung cip.

. T0p dodn dd d6 hoic sC thu dugc lqi ich kinh t6 tt giao dich cung cdp dich vu d6.

. X6c tlinh tluoc phAn c6ng vi6c di hodn thdnh vdo thdi didm brio crio.

. Xdc tlinh tluoc chi phi phrit sinh cho giao dich vi chi phi d6 hoan thenh giao dich cung c6p dich vud6.

Tnrmg hgp dich vu duoc thuc hi6n trong nhi€u k! thi doanh thu.tlugc ghi nhqn trong kj, tluoc cin ctveo k€t que phan c6ng vi6c di hodn thinh vdo ngdy k6t thtc kj,k€ to6n.

Doonh thu cho lhu? tiri sdn hogt dQngDoanh thu cho thue tei sAn hoat <lQng duoc ghi nh6n theo phuong phrip tluong thdng trong sudt thdigian cho thu6. Ti6n cho thu€ nhdn tru6c cta nhidu n6m dugc ph6n b6 vao doanh thu pht hqp v6i thdigian cho thu6.

I ten latTiiin lii <lugc ghi nh{n tr6n co sd thdi gian vd l6i su6t thuc t6 ttmg k}

21, C:ic khoin giim trir doanh thuCric khodn.gidm trir doanh thu gtim chidt khiu thuong mai, hdng brin bi tri I4i phrit sinh ctng k! ti6uthp sdn phdm, hang h6a, dich vu dugc di€u chinh giim doanh thu ct'ra k! phat sinh.

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cONG w ccj puAn rY rxuAr orEn roin cAuDia chi: 56 I Dudng Seng Tao, Phuong T6n'ihudn DOng, Qu4n Z, tp. tlO Ctri t/linlsAo cAo rAr cHiNH sop rsArCho nim tari chinh k6t th6c ngdy 3l th6ng 3 nam 2021

Ban thuy6t minh Bdo c:io tii chinh hqp ntr6t (it1p theo)

Truong hoo sriLn phdm, hang hori, dich vtr tld ti€u thu tt c6c ndm trudc, d6n ndm nay moi phrit sinhchi6t khiu thuong mai, hdng brin bi trd tai lai thi tlugc ghi giAm doanh thu theo nguyCn tic:. Niiu khoin chi6t khiu thuong mai, hdng briLn bi trri l4i phrit sinh trudc.thoi diiinr phrit hdnh 86o c6o

tii chinh hgp nhit: ghi gidm doanh thu trCn Bao c6o tii chinh hqp nh6t cta nim nay.. N6u khorin chi6r khAu thuong mai, hing brin bi trd lai phrit sinh sau thoi di6m ph6t hinh Bdo c6o

tii chfnh hgp nh6t: ghi giim doanh thu tr€n Brio crio tii chinh hgp nh6t cta ndm sau.

22, Chi phi .Ii vayChi phi cli vay bao g6m ldi titi:n vay vA c6c chi phi kh6c phrit sinh li€n quan truc ti6p d6n c6c khoinvay.

Chi phi tli.uay tluoc ghi nh6n vdo chi phi khi ph6t sinh. Truong hqp chi phi tli vay li€n quan truc ti6ptl6n viQc tldu tu xAy dgng hodc sdn xu6t tii sdn dd dang cin c6 mQt thdi gian di dni (r€n 12 th6ng) d6c6 th6 tlua vdo st dung theo muc tlfch dlnh tru6c hoqc brln thi chi phi tli vay ndy duoc tinh vao giri tricia tiri sin tl6. D6i v6i khoAn vay ri6ng phuc vu viQc xAy dung tii sdn c6 dinh, b6t tlQng sdn ddu hr, l6ivay duoc v6n h6a ki5 cn khi th<yi gian xay dlmg du<ri l) thring. C6c khodn thu nh6p pl-let rinh tir uiE"dau tu tam thoi cic khoin vay ilugc ghi gidm nguy6n giri tdi sin c6 li6n quan.

Di5i vdi cic khoin vi5n vay chung trong tl6 c6 sri dpng cho mqc dich diu tu xriy dgng hoSc sin xu6t tiis6n dd dang thi chi phi tli vay v6n h6a dugc x6c tlinh theo tj 16 vrin hoa.d6i voi chi phi lny kii binhqu6n gia quy6n phrit sinh cho vi€c <l6u tu xiy.dyng co bdn hoic srin xudt tdi srin tlo. Tlf 16 v6n h6atluo. c tinh theo tj, 16 lni sudt binh qu6n gia quy6n cria ciic khoin vay chua trd trong nim/kj,, ngoqi truc6c khodn vay ri6ng bi6t phqc vp cho muc tlich hinh thdnh mQt tdi srin cq th6.

23 C6c khoin chi phiChi phi ln nhtng khoin ldm gi6m lqi ich kinh t6 duo. c ghi nhin tai thoi di6m giao dich phrit sinh ho[ckhi c6 khn nEng tuong d6i chic chin s€ phrit sinh rrong tuong lai kh6ng phan bi6t da chi ti€n hay chua.

C6c khoin chi phi vi khoin doanh thu do n6 t4o ra phdi tlugc ghi nhdn tl6ng thdi theo nguy€n tic phthop. Trong truong.hqp nguy6n tic phir hqp xung dQt v6i nguy€n tic thqn trgng, chi phi tluoc ghi nh5ncin cri vdo ban chet vA quy tlinh cta c6c chuin mpc k6 to6n tl6 ildm bio phin rinh giao dlch m6t ciichtrung thuc, hqp li.

24. Thuii thu nhip doanh nghiQp

Chi phi thuii thu nhfp doanh nghi6p bao g6m thuii thu nhfp hi€n hdnh vd thu6 thu nhAp hodn l4i.

Thui rhu tthfip hiQn hinhThu6 thu nhAp hi6n hdnh ld khodn thui! tlugc tinh dua tr6n thu nh6p tinh thu6. Thu nh6p tinh thu6ch€nh lQch so v6i lsi nhu6n k6 toin li do tli6u chinh cdc khodn ch6nh IQch tam thoi gi[a thuii vd k6to6n, c6-c chi phi kh6ng dtroc trtr ciing nhu di6u chinh c6c khoiLn thu nhdp kh6ng phii chiu thuii va crickhodn 16 duoc chuy6n.

Thui thu nhQp hodtt lr.ri

Thuti thu nhQp hodn lai li khoin thu6 thu nh{p doanh nghiQp s€ phAi ndp hodc s€ dugc hoin lai dochdnh l€ch ram rlloi gita gid trl ghi sd cta tiri sdn vd no phii trri cho muc tlich lip Brio crio tai chinh virco sd tinh thu6 thu nh,{p. Thuii thu.nh6p hodn lai phdi trd tluo. c ghi nh6n cho tit ci.cric khodn ch€nhl€ch tam thoi chiu thu6. Tai sin thu6 thu nh4p hodn lpi chi dugc ghi nhdn khi chic chin trong tuong laisE c6 loi nhuin tinh thuti d6 sir dpng nhlng chdnh lgch tam thdi dLrgc khdu trir ndy.

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c6NG TY cd PHAN r? rnuAr orEn roAn cAuDia chi: 56 I Duong Sdng T4o, Phudng T6n ihuin D6ng, Quin 7, TP. Ho Chi MinhBAo cAo rAr cuiNu uge NuArCho nAm tdi chinh kiit th[c ngdy 3 I thring 3 nim 2021

Bdn thuy6t minh Bro cdo tli chinh hgp nh6t 0idp theo)

Ciri tri ghi s6 cta tiri sdn thu6 thu nhip doanh nghigp hodn lai tlugc xem xet lai veo ngdy kilt th[c nimtdi chinh vd.s€ dugc ghi giim diln mtc tlim bio chic chin c6 ttt lgi nhu6n tinh thui5 cho phep lgi ichc[ra mQt phdn hoac toen b0 tdi san thu6 thu nh{p hoin lai <luo. c sri dung. Cdc tii sAn thu€ thu nh{pdoanh nghi€p ho6n l4i chua tlugc ghi nhin trudc diy dugc xem xdt lai viro ngdy k6t thirc nim tdi chinhvi tluoc ghi nhAn khi chic chin c6 tlt lgi nhu6n tinh thu6 d6 c6 thii st dung c6c tdi sdn thu6 thu nhaphodn lai chua ghi nhin niy.

Tdi sin thui! thu nhAp hodn lai vd thu6 thu nhdp ho6n lai phrii tri duo. c x6c djnh theo thu6 su6t du tinhsd rip dpng cho ndm. tai s6n dugc thu hdi hay nq phai trd dugc thanh todn dga tr€n cdc muc thui su6t c6hiQu lgc tqi ngdy k6t thric n6m tdi chinh. Thu6 thu nhfp hoin lai duo. c ghi nhin vio Brio crio kiit quihoat <l6ng kinh doanh vA chi ghi truc ti5p vio v6n cht sd htu khi khoin thu6 d6 liCn quan d6n ciickhoin muc dugc ghi thing vdo v6n cht sd h[u.

Tii sin thuii thu nhip hoin tai vi thui! thu nhAp hoan hi phei tre dugc bi trt khi:. Tip tloAn c6 quy6n hqp ph6p tluo. c bi tri gi[a tii sin thuii thu nh6p hi€n hinh v6i thuii thu nh6p

hiQn hinh phii n6p; vd. Cic tii sin thu6 thu nhdp hoin lqi vi thu6 thu nh{p hodn lai phii tri ndy li6n quan tliin thui5 thu

nh4p doanh nghiQp dugc quin lj bdi ctrng mQt co quan thu6:- D6i voi cing mQt don vi chiu thu6; hoic- T{p tlodn du tlinh thanh to6n thuii thu nh{p hiQn hinh phii trd vd tdi sin thuii thu nhip hi€n

hrinh tr€n co sd thu6n hoic thu h6i tii sdn il6ng thoi voi vi€c thanh torin ng phdLi tre trong tungky tuong lai khi cric khoin trgng yiiu cta thuti thu nhip hoin lai phii tri hoac tni sdn thu6 thunhdp hodn lai dugc thanh toriLn ho4c thu hdi.

25. B6n liOn quanCic b6n duo. c coi ld li6n quan n6u mQt b6n c6 khi ning kidm so6t hoqc c6 inh husng diing fe aOi vOib6n kia trong viQc ra quy6t dlnh ciic chinh s6ch tdi chinh vd hoqt dQng. 9ric b6n cfrng tlugc xem li b6nli6n quan n6u ctng chlu sy ki6m so6t chung hay chiu rinh hudng tl6ng k€ chung.

Trong viQc xem x6t m6i quan hQ cLia cdc b6n li6n quan, bAn chit cia m6i quan h6 duoc chi trgngnhi6u hryn hinh thtc ph6p lj.

26. 86o c:io theo bQ ph{nBQ.ph{n theo linh vuc kinh doanh ld mQt phin c6 thd xric dinh ri6ng biQt tham gia vio qui trinh sinxuit hoqc cung cAp sin phdm, dich vu va c6 rii ro vd lgi fch kinh t€ kh6c voi crlc b6 phdn kinh doanhkhric.

B0 phdn theo khu vuc dia ly la mQt phin c6 th6 xric tlinh ri6ng biCt tham gia.vdo qu6 trinh sdn xudtho[c cug c6p sdn phAm, dich vq trong pham vi mQt m6i truong kinh 16 cu thd vA co rLii ro vd loi ichkinh t6 khAc voi cric b6 phin kinh doanh trong c6c m6i trtrong kinh tt! kh6c.

Thdng tin b6 phin tluoc lQp va trinh bny phir hqp voi chinh srich kii to6n rip dung cho vi6c ldp vi trinhbiy 86o c6o tdi chinh hqp nhit ctia Tdp dodn.

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Bdn thuyi hinh nAv ld n6t bO phdn hqp thdnh fi phdi duqc dpc cing vdi Btio cdo rdi chinh hqp nhdt 24

cONG w cd puhn xV ruuAr orEn roAn cAuDia chi: 56 I Duong S6ng T4o, Phuong Tdn ihu6n Edng, Qu4n 7, TP. Hd Chi MinheAo cAo rAr cuiNu Hop NHAICho nam tari chinh k6t thfc ngay 3l thang i ndm 2021

Bdn thuy6t minh Biio crio tii chinh hqp nh6t ttidp rheo)

TH6NG TIN Bo SUNG CHo CAC KHOAN MUC TRiNH BAY TRONG BANG CAN D6Ixr roAN ngr rrruAr

Tiijn vir c6c khoin tuong tluong ti6nSii cuiii nim Sii tldu nem

I

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C6ng ty Cd ph6n C6ng ngh€ Ti6n Phong

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c0ng

Stulz GmbH

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Tri tru6'c cho ngu'di brin ngin han

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nAo cAo rAl cniNs sop NuArCho nam tei chinh k6t thuc ngay 3 I thdng 3 n5m 2O2lBdn thuy6t minh 86o c5o tiichinh hqp ntr5t 1ti6p theo.1

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Thdi gianqu6 hqn

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Gi6 sitcCid tri c6thc thu h6i

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th€ thu hdiC6ng ry C6 phdnMdy tinh Hoan Long

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so cuot nam

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c6NG w cd pxAru rYrxuArorEn roar cAuDia chi: 56 I Dudng Sang Tao, Phudng Tan Thuan D6ng, Qu{n Z, tp. nO Cni VinheAo cAo rAr csiNu nop NHAICho nam tdi chinh k6t thtc ngay 31 th6ng 3 nam 2021

Bdn thuy6t minh 860 cdo tiri chinh hqp nhit ttitip theo;

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c6NG Ty cd pHAN rcY rxuir orEn roAn cAuDia chi: 56 I Duong Siing Tao, Phuong T6n ihufn Dong, Quan 7, TP. ud crri tv'tinh

eAo cAo rAr q{iNH r-rop r.rsArCho ndm tdi chinh kiit thUc ngey 3 I thang 3 nam 2021

Bin thuyiit minh B{o cAo t}i chinh hqp ntr6t (iiip theo)

10. Tiri sin cd dinh v6 hinh

Nguy6n gi6Sti tliu nam

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Kh6u hao trong nimThanh lf, nhuong b6n

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109.688.000 11.382.188.000(r l.272.500.000)

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(3 .47 5.687 .s00)109.688.000 109.688.000

8.078.625.000 8.078.625.000

NguyGn gi6 Gi6 tri hao nrdn Gi6 tri cdn lai60.922.228.800 41.183.357.682 19.138.871.118

863.937 .169

956.051.984

(710.003.01 s)

ll. n6t aQng sin ttiu tuBat d6ng san diu tu cho thu€ cia Tip tloin li cric tram thu phat s6ng

3.078.147.646(71 0.003.01 5)

'a\

1[

Ail

i{

Trong dd

Dd khiu hao hdt nhung vin cho thu6 35.648.618.276

Theo qui dinh tai Chuin rnuc K6 to6n ViQr Nam sii OS'Sit dQng srin tliu tu", gi6 tri hqp lli cira bitd6ng sin diu ttr rai ngdy kiit thirc ndm tdi chinh cin phdi clrroc t;inh bay. tuy rrhi6n. Tap dodn hignchua x6c dinh tluoc gi6 tr! hqp lyi cta cric b6t dQng sin diu tu do chua c6 didu ki€n dd thuc hi6n.

62.032.214.938 44.151.502.313 17.880.712.625

Danh muc bAt d6ng sdn diu tu t4i ngdy k6t thirc ndm tii chinh nhu sau:

Nguy6n giri Hao mdn lty k6

16.171.538.348 10.627.898.61029.543.s60.362 20.735.221.6116.3t7.t6.228 12.788.382.092

Gii tri cdn lais.543.639.7388.808.33 8.7s l

3.528.134.t3662.032.214.938,14.151.502.313 17.880.712.625

f.in thu!-At minh ndv ld At bA phdn hqp thAnh vd phai drgc dpc cing vdi Btio ctio tai chinh hqp nhdt 28

cONG Tr cd pnhn rV rxuAr orEn roAn chuDla chi: 56 I Dudng S6ng Tao, ltrutng fan ihu6n D6ng, Qu6n 7, TP. uo Chi vintrBAo cAo rAr cHiNs uep wHATCho nim tari chinl kiit thtc ngay 3 I thdng 3 nlm 2021

Bin thuy6t minh Bio c6o tii chinh hqp nh6t (ti6p theo)

12. Chi phi xiy dr;ng co bin d& dang

Sli ttiu nlm

Chi phiph:it sinh

trong nim

K6t chuy6nvio BDS <liutr trong nim 56 cu6i ndm

Mua sim tei san ci1 dinhXdy dgng co bin dd dangC0ng

67.250.0007 t0.786.790220.1't 5.104

(669.626.880)(286.42s.r04)

41 .159.910l .000.000

13. Tiri sin thu6 thu nhip hoin l4iTii sin thu6 thu nh6p hoin lai li€n quan d€n khoAn du phdng trg cap th6i viQc, chi ti€t nhu sau

Sd ddu n[mGhi nh{n vio k6t qui kinh doanh trong nam

s6 cu6i nim

56 diu ndm

Teng trong nam^t t. -so cuol nam

15. Phii tri nguoi bin ngln hqn

Phdi trd bAn fiAn quan

C6ng ty C6 phin C6ng nghQ Ti6n Phong

Phdi trd cdc nhd cung cip khticC6ng ty TNHH Dich vu XAy dung Thinh DdCdng ty TNHH MTV Thuong mai Thiiit bi DuyKhang

C6ng ty TNHH Thuong mai K! thuit Vuon TimErico Products Australia Pty LtdC6ng ty C6 ph6n Kim cuong A Chau

Cric nhd cung cip kh6c

c0ng

67.2s0.000 930.961.894 (956.051.984) 42.159.910

148.49t.316

3. 109.0?5

t51.600..151

s5 aa pnan uo Gi6 tri cdn lqi3.374.772.030 3.037.294.803

337.477 .227

337 .417.227

3.374.772.030 3.37 4.7 72.030

55 cuiii nlm Sti tlAu nlm

Thu6 su6t thut! thu nh6p doanh nghidp st drrng di: xric dinh gi6 tri tiri sdn thud thu nhdp hoin lqi li20%.

14. Lqi th6 thuong mqiLoi th6 thuong mai phrit sinh do mua C6ng ty Cii phAn In No

Nguy6n gi6

826.040.019

826.040.019

t 0.453.469.94 s

2.223.953.857

2.772.022.537

r .080.915.005

600.000.000

3.776.577 .546

469.890.701

469.890.701

13.509.270.650

2.000.495.000

2.223.953.857 a',

t.724.9t8.3303 .267 .930 .609

4.29t.912.854

13.979.161.35rI 1.279.509.96,1

Tip tlodn kh6ng c6 ng phdi tri ngLrdi bin qu6 han chua thanh to6n

Btin thuyit ninh nay li mft bQ phQn hqp thdnh vd phai drgc dpc cing vri BLio cdo tdi chinh hqp nhdt 29

cONG w c6 pxhn rV rxuAr orEr roAu cAuDia chi: Sd I Duong Siing T4o, Phuong T6n ihuin Dong, Quan z, tp. uii chi tvtinh

sAo cAo rAr cuiNu sop mrArCho nam tari chinh k6t thric ngay I I thdng 3 nam 2O2lB6n thuy6t minh 86o c6o tAi chinh hqp nhit (tiiip theo)

l6 Nguoi mua tri ti6n trr.rdc ngin han

Movitel, S.A

uong ry Quan ly bay mlen lrung - long cong tyQudn ly bay ViQt Nam - C6ng ty TNHHC6ng ty C6 phin Power of Passion TechnologySolutionsC6ng ty TNHH C6ng NghQ vd Gidi phrip CMC SaiGdn

C6ng ty TNHH N.E.T.S.Y.S Vi€t NamCric khrich hdng khric

cOrg

17. Thu6 vir cdc khoin phii nQp Nhir nufcS5 rli u nlm

so cuol nam Sii tliu nlm2.143.026.534

2.t07.193.768

999.663.426

2l 1.200.000

432.426.258

233.693.t426.175.357.508 877.319,400

S5 cudi nem56 ph6t sinh trong nimS6 s6 da

thuc nop

Thutt GTGT hdng brln nOi diaThui! CTGT heng nhap khAu

Thuittieu thu dac bi€t

Thu6 xu6t, nh6p khdu

Thu6 thu nh{p doanh nghiep(')

Thui! thu nhdp cri nh6n

Cric loai thu6 khac

c0ng

1,.570.291.200

2.130 .365 .254

t57.141.950

60.000

5.880.679.596

3.269.226.223

32.635.123

I .470 .2t0 .735

5.336.199.389

78t.063.23913.460.000

2.034.483.126

182.t12.995 i.22s.Ot660.000

Phai roD Phei thu phii n9p Phdi n Phii thu(4 .882.248 .507)(3.269.226.223)

(32.635.123)

(1.470.210.735)

(5.432.081.5 r7)(767.3t?.210)

2.568.',|22.289

13.460.000

16.783.474.305 (t5.867.179.315) 4.785.378.410 11.225.016

5.294.428.635

41.7't0.754

5.336.199.389

3.8 5 7.115 8. { 01

(+) Trong d6:

Thu6 thu nh6p doanh nghiQp phai n6p ndm nay

Thuil thu nh{p doanh nghi6p bi truy thu cAc nAm trudc

C0ng

Thui gid tr! gia kingCric c6ng ty trong Tap dodn nQp thuii gi6 tri gia thng theo phuong ph6p kh6u trtr. Thuii su6t thuii giri trigia teng nhu sau:

- Hdng h6a xu6t khiu O%

- Hdng h6a, dich vu cung c6p trong nudc l0%

Thui xuit, nh1p khduC6c c6ng ty trong T{p ilodn k6 khai vd nQp theo th6ng b6o cr'ia Hii quan.

Thui fiAu thtf ittc biltCric c6ng ty trong T{p dodn phii nQp thuii ti€u thu ttac bi-6t cho hoat tlOng kinh doanh c6c thi6t bi nhipkhau voi thue suat l0%.

Thui thu nhQp ttoanh nghiipC6c c6ng ty trong Tap dodn ph6i nQp thu6 thu nh{p doanh nghiQp cho c6c khoAn rhu nhip tfnh thuiiv6i thu€ sual 20%.

Theo Nghi dinh s6 ll4l2020n1D-CP ngiy 25 thring 9 nirn 2020, ciic cdng ty trong T6p ttodn thuQc d6ituo-ng duoc gidrn 30% stl thuri thu nhAp doanh nghiQp phni ndp cho k! tfnh thuii ndm 2020.

(

I

(IE[{'iricl

Bon thuyet minh n$, ld nOr bO phdn hw hanh vA phAi dqc dac cing vA Bdo cAo fii chinh hqp nhat 30

925.4't3.780

coNG w co PHAN KY THUAT OIEN TOAN CAUDta chi: Si5 | Duong Sring T4o, Phuong Tdn Thu{n Ddng, Quan 7, TPBAo CAo TAI CHiNH HOP NHATCho nam tdi chinh ktit thrlc ngay 3l theng 3 nam 202 I

Brin thuy6t minh 86o c6o tli chinh hqp ntr6t 1ti6p theo)

H6 Chi Minh

Chi tiilt thuii thu nh{p doanh nghi6p phii nQp cria c6c Cdng ty trong Tep doin nhu sau:

Nim nay Nim trudcC6ng ty Cii phin K! thunt tli€n Toin CiuC6ng ty TNHH MTV Ha ting K! thuit Toan CiuC6ng ty TNHH Global - Sitem

C6ng ty C6 phin In No

c0ng

Ctic logi thud khticCrlLc c6ng ty trong T6p dodn k€ khai vd n6p theo qui tlinh

Phii tri.nguni lao ilQngLuong b6 sung phii trd nguoi lao <l6ng

19. Chi phi phii tri ngin h4n

Chi phi trich trudc t?m tinh gia v6n c6ng trinh, biotri c6ng trinhC6c chi phi phai tri ngin han khric

c0ng

20. Doanh thu chua thr,rc hiQn ngin han

Ti€n trd tru6c v6 cho thu6 tram ph6t s6ng tir l2theng trd xu6ngTidn trd trudc v6 dich vu bdo tricQrg

21. Phii tri ngln h4n khic

Phtii tri cic b€n liAn quanC6ng ty C6 phin C6ng ngh€ Ti6n Phong - Qu!phtic loi phdi triPhai tra thi lao HDQT C6ng ty mePhAi lr.i ctic aton vi vti cti nhdn khdcBio hiiim xi h6i

PhAi tri ti6n muonC6 t&c, Ioi nhuAn phii triC6c khoin phdi tri ngin han kh6c

cOng

2.081.868.241

t.352.518.566

445.764.447

5.336.199.389 3.880.151.254

18.

Sii cuiii nlm Sti tliu nem

367.736.087

507.908. 130

875.614.217

Sti tIAu nxm

56 tliu nem!.1

=

r!0r:It1

0i

l .s96.856.690

939.s05.647

2.536.362.337

446.590.284

2.903.688.1,15

Sii cutii nim

3.898.3 10.3 l4330.000.000

4.228.310.314

s5 cu6i nam

632.827.000

55 5.827.000

77.000.000

1.127.396.595

91.702.300

194.6 r0.020

841.584.275

369.390.28477.200.000

1.131.618.950

88.183.600

221.397 .089

105.485.210

716.s53.05 I

1.760.223.595 r.s78.209.234

TAp doan kh6ng c6 no ph6i trd khric qu6 han chua thanh to6n

Bcin thuy,At nihh nAv h nQt bA phdn hqp thdnh vd phai A.ec doc cing rqi Btio cao tii chinh hqp nhtit 3l

Vi€c xric dinh thui! thu nh4p doanh nghiQp phii nQp cta cric c6ng ty trong Tdp doin tlugc cdn ct vdoc6c quy tllnh hien hdnh v€ thu6. Tuy nhi6n, nhtng quy tlinh ndy thay tl6i theo tirng thdi k! vd c6c quydinh v6 th.u€ d6i vdi nhi6u loai giao dich khic nhau c6 the dugc giii thich theo nhi€u ciich khi{c nhau-Do v6y sd thud duoc trinh bdy tr€n Biio c6o tii chinh hqp nh6t co th6 s€ thay tl6i khi co quan thu6ki6m tra.

2 .484 .382 .292

863.3 80.525

685.5 16.549

1.302.920.023

| .271 .152.57 |

1.626.535.574

c6NG Ty cd pxhn rY rxuArorEn roAru chuDia chi: 56 I Dudrg S6ng Tao, Phuong Tan ihran oOng, Qudn 7, TP. Hd Chi MinhsAo cAo rAr cHiNH HqP NHArCho nam tei chinh kiit thuc ngdy 3 I thdng 3 ndm 2021

Ban thuy6t minh Bdo c6o tli chinh hqp ntrdt (ti6p theo)

22. Vay ngin han

Vay ngin han ngin hirng

Ngdn hdng TMCP Ki thwng ViCt Nam - Chinhdnh Phn Mj Hnrg!'Vay ngin han ciic cii nhin /''Voy 1ng NguyAn Ngec Thanh

Vay )ng Nguyin Viit Trung Thdnh

Vay )ng Nguyin Htu Tidn

C0ng

Tqp dodn c6 khi ndng tri duoc c6c khoin vay ngin h4n

Khodn vay Ng6n hdng TMCP Ky thucrng ViCt Nam - Chi nh6nh Phri M! Hung d6 b6 sung vtln luutlQng, ph6t hinh, bdo l6nh, mo LIC .vdi .lai su6t theo ting lin nhin ng, thdi han vay l2 th6ng. .Khodnvay ndy dugc dim bio bing viQc th5 chip quy,in tldi no luin chuyiin vi hAng tdn kho luAn chuy6n.

Khodn vay kh6ng c6 tdi s6n tl6m bao dii b6 sung r5n luu tlQng voi l6i suAt TZolndm, thoi han vaykh6ng qu6 l2 th6ng.

Sii cuiii nlm Sii tliu nem8.943.969.408

8.913.969.108

2.285.000.000

2 285.000.000

3.571.400.000

1.190.000.000

1.920.000.000

461 .400.000

11.228.969..108 3.s71.400.000

(,)

Chi tii:t s6 ph6t sinh v€ cdc khoin vay ngin hqn trong nim nhu sau:

56 tiiln vay ph6t56 ttAu nim sinh trong nim

Sii tidn vay datri trong nim Sii cuiii nirm

Dg. phdng bio hdnh sinph6m hdng h6a

Du phdng trg c6p th6i viCc

c0ng

3.57 I .400.000

13.147 .944.456

650.000.000

(4.203.97 s.048)(1.936.400.000)

8.943.969.408

2.285.000.000

3.571.400.000 13.797.944.456 (6.r40.375.048 ) 11.228.969.408

Tip doin kh6ng c6 cric khoin vay qu6 han chua thanh to6n

73. Dg phdng phii tri23a, Dy phitng phdi trd ngin hsn

Dg phdng no phdi tri ng6n han li6n quan tl€n du phdng bio hinh sin ph6m, hing h6a. Chi ti6t ph6tsinh nhtr sau:

NIm nay NIm trufc

t81{iTlJ ilOI

,'in

c,rd56 diu narn

Tdng do trich lap

K6t chuydn tir du phdng phii trd diri han

)o su oung

Sii cutii nlm

23 b. Dr phitng phrii td dii hgn

Sii tliu nim tri ngin han trong nim

1.645.501.080

194.047.2s4

173.847 .000

90.s 87.0s8)

I .113.480.662

603.t92.57 |

131.172.153

1.6,15.501.080

Ting dotrich lip

trong nim

Kiit chuy6nsang dr;

phdng phni Sii sir clung 55 cutilnlnr

173.847.000

7 42.456.87 6 34.s50.3't 4

916.303.876 34.550.374 (173.8,17.000 ) (r9.00s.000) 758.002.2s0

( r 73.847.000)

- (19.005.000) 7s8.002.2s0

BAn hq)At minh nd), h nAt bO phdn hqp $anh vd phoi dngc dgc cingvoi Bao cdo tdi chinh ha nhit ):

Vay ngan han ngin hdng,' ! ,v ay ngan han cac ca nhan

Sii cuiii nem

1.922.808.276

cONG w cd pHAri rV rxuAr orEn roAn cAuDia chi: S5 I Dudng Siing Tao, efru#g tan inu4n D6ng, QuQn Z, fp. Uti Chi Minhs^o cAo rAr cHiNH HqP NHArCho nam tei chinh k6t thtic ngdy 3l thang 3 nam 2O2lBdn thuy6t minh Bdo cio tli chinh hqp nh6t rriip theo)

24. Qui khen thudng, phric lqi

Sti dAu nam

Tang do trich lip tir lgi nhu6nChi qu!Chuy6n vC C6ng ty C6 phin C6ng ngh€ Ti6n PhongDi€u chinh ginm Qu! khen thudng, phric lgi nimtru6c36 cu5i nrm

25. Qui phit tri6n khoa hgc vir c6ng nghf

56 tliu nam

Trich l!p qu!so cuot nam

C6ng ty C6 phin C6ng ngh6 Ti6n PhongAmerica LLCC6ng ty C6 phAn Diu tu T6nh LinhC6c c6 d6ng khric

uo pnreu quy

c0ng

26c. Cd phiiu

Sil luong c6 phiiiu dAng kli phrit hdnh

56 luqng c6 phi6u il6 b6n ra c6ng chring^: ,.: ,: , -- LO phteu pho thong

- Cd phiAu ru ddi56 ltrong c6 phi6u duoc mua lai

^; ,.:- Lo phteu pho thong- C6 phi/u mr ddiSti luqng c6 phitiu tlang luu hdnh

^: ,.:- Lo phte pho lhong- Cd phii*r w ddi

NIm nayt .29t.2s8.949t.161.291.253

(21 .889.000)(5 5 5.827.000)

(272,083. I 89)

1.602.751.013

Nim nav778.r30.427

l . 159.000.000

t .937 .13{t .427

39.039.490.000

13.240.800.0008.956.000.000

20.076.670.000

I 1 .051 .500.000

92.36{.460.000

Sii cuiii nem9.236.4469.236.4469.236.116

8. l3 I .296

8. 1 3 1.296

Nim trudc965.3 56.85883 1.408.284

(61 .960.000)(443.s46.193)

1.291.2s8.9,19

Ninr truric

778.130.477

778.130.427

26. V5n cht s& hiru26a. Bdng iliii chiiu biin itQng cia vdn chi sd hiru

Th6ng tin v6 bi6n tl6ng cria v6n chrl sd htu duqc trinh biy d Phu luc 0l tlinh kdm

26b' Chi fifu vdn gdp cia chfi sd htu Siicu6inim S5 tliu nlm

39.039.490.000r 3.3 s6.800.000

8.956.000.00019.960.670.000

I I .051.500.000

92.364.460.000

56 diu nim9.236.4469.236.4469.236.416

l .105.1 50

I . 105.1 50

8.131.2968.131.296

M€nh gie c6 phiiiu tlang ltru hdnh: 10.000 \rND.

26d, Phan phdi tqi ilhuAnTrong nim, c6ng ty m9 da phnn phiii lgi nhu6n nim 20t9 theo Nghi quy6t Dai h6i c6 d6ng thuongni6n ndm 2020 ngiry l5 thring 6 ndm 2020 nhu sau:

Sil di trich trongSo rl uoc hin ph5i

Sii trich trongndm nav

13.010.073.600

6l L000.000799.61 I .000

6 r r .000.000799.61 l .000

r 3.01 0.073.600

Ban tht),it minh ndy lit nAt bA phdn hqp thdnh vd phai drqc dpc cing vbi BAo cdo hi chinh hoo nhdt

i1.105.1501.105.150

nim tnr6c. Chia c6 tric cho cric c6 d6ng. Trich Qu! rliu tu phrit tridno Trich Qu! khen thuong, phic lqi

)J

c6NG fi cd PHAN rc? rxuAr orEr roAr chuDia chi: 56 I Dudng Sang Tao, Phudng TAn ihugn Ddng, Quln 7, tp. tlO Chi UinhBAo cAo rAr cnirvn r-rqp NuArCho nam tAi chinh kiit thuc ngdy 3 I thAng 3 nam 2021

Bdn thuy6t minh 86o cdo tAi chinh hqp nh6t 1ti6p theo)

Ngodi ra, C6ng ty me da tam ung cii t.ic 2020 vd trich l6p cic qu! theo Quy6t dlnh ctu H6i d6ng qudntri s6 002/20204{Q-HDQT ngdy 30 th6ng I I nim 2020 vd Quy€t ilinh ngiy 3l thring 3 nim 2021, chiti6t nhu sau:

. Tam [,ng cti ttc nim 2020 : 4.878.777 .600

. Trich Qug diu tu phdt tri,in : I .477.000.000

. Trich Qu! khen thuong, phtc lgi : 1.001.852.000

27.

Theo Ngh! quy6t Dai h6i d6ng c6 d6ng thuong ni€n ndm 2020 ngity.l5 thring 6 ndm 2020, Eai hQicl6ng c6 tt6ng di th6ng qua Chuong trinh VSOP nim 2020 dua tr6n kiit qud kinh doanh ndm 2019 vditi l€ VSOP ld 1,507o tdng sti cii phAn dang luu hdnh, tuong ring 121.969 cit phi6u vd riy quyAn choHQi d6ng quin trj tri€n khai chuong trinh ndy.

Loi ich c6 it6ng kh6ng ki6m so6tLqi ich cii d6ng kh6ng ki6m sorit thii hign phin quy,in lgi cta c6c c6 tl6ng kh6ng ki6m sorit trong gi6tri tii sin thudn cira cdc c6ng ty con. Tinh hinh bi6n dQng lqi ich cta c6 d6ng kh6ng ki6m sodt dugctrinh biy d Php luc 0l dinh kim.

28. Cic khoin mgc ngoii Bing cin a5i t6 toan hqp nhdt28a. Tdi sdn thu| ngoiti

T6ng s6 tidn thue t6i thiiiu trong tuong lai cta c6c hgp tl6ng thu€ ho4t dQng tdi sin kh6ng thd htyngang theo cic thdi han nhu sau:

Sii cuiii nrm Sd ttiu nrmTir 0l ndm trd xu6ngTr6n 0l ndm ttiin 05 ndm

C0ng

7 ndm 2018.

28b. Ngogi t( cdc logi

Dollar M! (USD)Euro (EUR)

28c, No khri iliti tld xt? lj,

C6ng ty TNHH Hanel - CSF - Cho vay

C6ng ty TNHH Hanel - CSF - Phdi thu tidn brin hingC6ng ty TNHH Hanel - CSF - Ldi cho vaycOng

Cric khodn thanh to6n tidn thu€ ho4t rlQng d tr6n th6 hi6n tidn thu€ nhd kho v?r nhi xuong rai T6p dodnthu6 duoi hinh thtic thu€ hoat dQng. Hqp ddng thu6 duoc kf voi thoi han 05 ndm tinh tt ngdy 0l rh6ng

1.110.541.146l.l10.541.146

l .009.582.8602.221.082.292

2.221.082.292 3.230.665.r52

Sli tliu nlmsii cuol nam

Lur*

Sti cuti I nam

24.436,35

3.249,04

55 ttiu nim

15.506,03

3.249,04

VND1.098.957.000

573.822.s3242t .559.905

r.098.957.000

5'73.822.53242t.559.905

2.091.339.437 2.094.339.137

Tqp doirn dd thanh lli khorin diu tu vdo C6ng ry TNHH Hanel n€n criLc khoin no phdi thu duoc x6a ngtheo v€u c6u cta b6n mua lai

Bdn thuyet ninh n4) lA n bf ph,jn hqp thdnh vd phai dugc dpc cihg lA Bdo cao &i chinh hqp nhdt 34

\T{D

cONG Ty co pHAN ri rxuAr orEn roAn cAuDia chi: 56 I Duong Sring T4o, Phutrng T6n ihuQn Ddng, QuAn Z, rp. UO Ctri tvtintr

BAo cAo rAr cHiNu nop NuArCho ntrm tdi chinh kilt thic ngdy 3l thring 3 ndm 2021

Bdn thuy6t minh 86o c6o tei chinh trqp ntr6t 1ri6p rheo.1

VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRiNH BAY TRONG BAO CAO KXTQUA HO4,T DONG KINH DoANH Ho.P NHAT

l. Doanh thu b:in hhng vir cung cip dich vr1

la. TOng rtoanh thuNim nay Nim t ru drc

C6ng ty C6 phdn C6ng nghQ Ti6n PhongC6ng ty C6 phin C6ng ngh6 Tu dQng T6n Ti6n

Gi6 viin hirng brin

Gi6 v5n hing h6a

Giri v5n thinh phimGi6 v5n dich vu

Giri v6n cho thu6 tram thu phrit s6ng

Dg phdng giim gi6 hdng t6n kho

c0ng

3. Doanh thu ho?t alQng tiri chinh

Lai tien gti ng6n hdng

Lii ch€nh l6,ch fj.giri phit sinh

c0ng

Chi phi l6i vay

L5 ch6nh lQch r! gi6 ph6t sinh

L5 chdnh lfch d. giri do tlinh giri lai cric khoinmuc ti6n te c6 g6c ngoai t€

c0ng

7 5 .1 14.207 .139

7 .326.'t93.45423.366.588.051

30.106.895.426

71.744.239.114

8.676.81 3.81 8

8.728.5 85.575

32.238.073.251

136.514.,18,t.070

lb. Doanh thu brln hdng vi cung cip ttich vt1 cho ctic hAn fiAn quanGiao dich v6 bin hing vd cung cAp dich vu cho c6c bdn li6n quan nhu sau

NIm nay Nim tnr6'c1.836.958.443

114.000.000

Nim nay

1 .02t.344.9561 18.000.000

Nim trudc2

83.006.316.008

Ndm nay

7 5.622.251.099

Ndm tru6c1.583.83 1.494

227.912.947

2.672.185.0s5

147.139.946

1.811.74,1.441

Nim nay

2.819.925.001

Nim tru6c452.541.564

345.230.646

9.689.640

302.122.777

9',7 .061.95't

8.60 r .061

407.185.795807.461.850

{a

a

?-t

Ban thu1:€t minh niry la mQt b0 phdn hqp thanh va phai drgc dgc cing ui Bdo cdo tdi chinh hgpt nhdt 35

Doanh thu b6n hdng h6a

Doanh thu b6n cric thinh phimDoanh thu cung c6p dich vu

Doanh lhu cho thu6 tram thu phrit s6ng

c0ng r21.387.712.358

4. Chi phi tiri chinh

48.179.555.217

5.147.9'19.818

l 1.593.6E8.330

17.238.869.627

846.223.0t6

44.047.336.620

6.210.390.01 8

6.569.472.777

I 8.723.801 .956

7 I .249.728

l(I

coNG w cd pxhn rY rxuAr orEn roAn cAuDia chi: Sti I Duong S6ng Tqo, Phudng T6n ihu{n D6ng, Qu4n u, tp. uo ctri tr.'t intr

BAo cAo rAr csiNu sop NuArCho nam tdi chinh kiit thuc ngdy 3 I th6ng 3 ntrm 2021

Bdn thuy6t minh 86o c6o tiri chinh hqp nh6t (tiiip theo)

5. Chi phi bin hirng

Chi phi cho nhin vi€n

Chi phi v{t li6u, bao biChi phi dyng cg, dd dirng

Chi ph( khiu hao tdi sin c5 dinhDg phdng bdo hinh sin phim, hdng h6a

Chi phi dich vu mua ngoiiChi phi khicc0ng

Chi phi cho nhin vi6n

Chi phi v{t li6u, bao bi

Chi phi dung cu, tl6 dtngChi phi khiu hao tdi sAn c5 tlinhDu phdng phii thu kh6 ddi

Chi phi dich vu mua ngodi

Chi phi kh6c

c0ng

7. Thu nhip khric

Lai thanh lj, nhuong brin tai san c6 dinhThu nh6p khric

C0ng

Lar tren co phteuLdi co bin/suy giin tAn cd phiiu

Lgi nhuAn k6 torin sau thu6 thu nh6p doanh nghiQp

Trich Qu! khen thuong, phtc IoiCric khodn dii:u chinh tAng. giam lginhudn k6 torind6 xric.dinh lgi nhurin phdn b6 cho c6 d6ng sd hiruco phi6u ph6 th6ng

Loi nhu6n tinh l6i co bdn/suy girim tr6n c6 phi6uSri luong binh qLr6n gia quyin cria c6 phi6u ph6th6ng dang luu hinh trong ndm

Lii co bin/suy giim tr6n c6 phitiu

tt.829.214.296. 42.118.6t3

131 .4't I .111

t.698.9t7t94.047 .254

r.933.893.839

t.481 .391 .182

1t .5t2.512.63842.960.048

176.009.2t5

33.805.628

603.192.57 |

2.160.406.73t

t.'142.723.7'74

Nim nav Nim trrric

15.613.836.478 t6.271.610.605

Nim nay NIm trudc8.440.698.949

162.613.344

r9.908.960

281.812.500

l .604.3 75.841

2.t20.33s.5481.17 5.239.013

6.980.877.957

r9.96s.000

r25.875.023

404.470.687

I .41 8.342.1 50

2.204.802.483

1.954.72t.304

14.40{.98,1.155

NIm nav

13.109.054.604

Ndm tru6'c9.321.758.s9r

29.888.539 36.831 .7 48

9.35 t.6,17.130 36.837.748

NIm truric

Ic0:Hi

tl I(

A

.,u

8.7a.

Ndm nay

26.865.850.092

(1.103.494.s24)14.t52.599.745

(8 19.881 .769)

25.762.355.568

8.13 L296

t3.332.7 t7.976

8.131.296

3.168 1.6{0

7b. Th6ng tin khdcKh.6ng.c6 ciic giao dich c6 phi6u phd thdng h95c Biao dich co phi€u ph6 th6ng tirim ndng nio xAy ra tungdy ket thric nem tai chinh d6n ngd.v c6ng b6 Brio cdo tiri chinh hqp ntrit nay.

Ban thulit nihh nay ld n$t bq phdn hqp thanh vd phai dttqc dgc cing voi Bdo cdo tdi chinh h4p nhdt 36

6. Chi phi quin lf doanh nghifp

cONG w cd pxhn rY rnuAr orEru roAn cAuD ja chi: Sii I Duong S6ng T4o, Phudng Tdn Thuin Ddng, Qudn Z, tp. tlO Chi tr,'tinh

eAo cAo rAr crriNu Hop uHArCho nam tdi chinh k6t thnc ngay 3l thdng 3 nam 2021

Bdn thuy6t minh 86o cdo tlichinh hqp nhdt ltiep rheo)

Chi phisrin xu6t kinh tloanh theo y6u t5

Chi phi nguydn Iicu, vit li€u

Chi phi nhdn c6ng

Chi phi khiu hao tai san c6 dlnh

Chi phi dich vq mua ngoiiChi phi kh6c

C0ng

9

I

Ndm nay Ndnr tru6c6.204.888.010

2t.772.023.7004.013.350.614

21.156.333.625

10.917.812.489

7 .418.925.735

19.903.858.731

3.6',16.49t.5tsr 0.460.162.35 5

9.134.718.07 5

64.064.408.438 50.65.1.156..11 I

VII. THONG TIN 86 SUNG CHo CAC KHOAN MUC TRiNH BAY TRONG BAo CAo LT,UCHUYTN TItN TE HqP NHAT

Tai ngdy k6t thirc ndm tii chinh, T{p <lodn c6 khoin no phrii thu li6n quan d6n thanh lli tdi san c6 dinhvoi s5 tiin lA 1.000.000.000 \rND (s6 diu nam li 0 VND).

la.

Giao dich vir s5 du voi cric b6n li6n quanCric ben li€n quan vdi T6p doin bao g6m: ciic thinh vi6n quin I! cht chot, cac ci nh6n co lidn quanvdi cric thdnh vi6n quAn lf cht chiit va c6c b6n li6n quan khric.

Giao dlch vd s6 tlr vdi ctic thdnh viAn qutin Ij, chi ch& vi ctic cd nhin cd fiAn quan vdi ctic thdnhviAn qudn lj, chn chdtCric thinh vi€n quin lti cht chdt.gdm: cic thinh vi6n HQi tl6ng qurin tri vd c6c thAnh vi€n Ban tliduhdnh (Ban T6ng Girim doc vd K€. to6n truong). Cric cii nhin c6 li6n quan v6i cric thdnh vi€n qudn lfcht ch6t ld cric thinh vi€n mdt thi6t trong gia dinh cric thdnh vi6n quin lj cht ch5t.

Giao dlch voi cdc thdnh viAn qtdn li, chi chiit yd cdc cti nhdn cd hAn quan vdi ctic thdnh viln qudn li,chi ch6tT{p tlodn kh6ng phrit sinh giao dich b6n hdng vd cung c6p dich vu cfrng nhu cic giao dich khric vdicec thenh vi€n qudn lj cht chtit vii cdc c6 nh6n c6 li6n quan voi c6c thdntr vi6n qudn lli cht ch6t.

C6ng no voi cdc thdnh vi€n qudn lj, chti ch6t vd cdc cd nhdn c6 hAn qucm voi cdc thdnh viAn qudn lj,chi ch6tC6ng nV voi cric thdnh vi€n qudn lj. cht chiit vd c6c cii nh6n c6 li6n quan voi cric thdnh vi€n qudn llicht ch6t duoc trinh biy tai cric thuy6t minh s6 V.21.

Tfur nhdp ctia ctic thdnh viAn qucin ly chti ch6tThu nhdp cfra c6c thdnh vi€n quiLn ly cht ch6t trong nim bao giim Iuong vd thuong v6i r6ng s6 ti6n ld3.292.432.000 M\D (ndm truoc li 2.504.466.000 \rND).

r9t

iGriI)lY;

&

T.P

VIII. NH(TNG THONG TIN KHAC

Ban thLl€t minh ndv ld ngt bQ phdn hqp thanh vd phdi clvqc dpc citng voi Bdo crio tdi chinh hpp nhfu 37

cONG w cd pxAn rY rruAr orEn roAn chuDia chi: Sii I Duong Sang Tao, Phuong Tan ihuan DOng, Quan 7, tp. UO Chi tr''tlntr

eAo cAo rAr cHiNtt t-top NsArCho nim tdi chinh kitt thUc ngay 3l th6ng 3 nam 2021

Bdn rhuy6t minh Beo c6o tii chinh hqp nn6t (ti6p theo)

1b. Giao dlch vd sd dr vdi ctic bAn fiAn quan khdcCdc bdn li6n quan khiic v6i Tap doin gdm:

B6n li6n quan kh6c M6i quan hQ

Cdng ty C6 phAn C6ng nghQ Ti€n Phong

C6ng ty Cii phin C6ng ngh6 Tu tlQng Tdn Ti6n

C6ng ty C6 phin Co tliQn Thach AnhC6ng ty TNHH MTV Ky thuat C6ng ngh€ Ti6n Phong

C6ng ty C6 ph6n Tin hgc Si6u TinhC6ng ty TNHH MTV Innovative Software Development

Site Preparation Management Co,. Ltd

Cbng ty Ci phin C6ng nghQ Ttt ilQng Tdn TiinChi phitiQn ich

COng ry Ci phin Co ctiQn Thgch AnhMua hdng h6a, dich vu

COng ry Ci phin Tin h7c Si6u TinhChi phi tiQn ich

Site Prepar ion Management Co., LldMua hdng h6a, diclt vu

C6ng ty me

C6ng ty cung Tip dodn

C6ng ty ctng Tap doan

C6ng ty cirng Tip tloinC6ng ty ctng Tap doan

C6ng ty ctng Tip ilodn

B6n li6n doanh cta C6ng ty TNHHGlobal - Sitem

N[m na NIm trr6c

6.678.000 2.676.000

Giao dich vdi cdc bAn li€n quan khdcNgoii cric giao dich v,i b6n heng vd cung c6p dich vu cho cric b€n li€n quan khdc da duoc trinh biy othuy6t minh s6 VI. I b, T{p doin cdn phrit sinh c6c giao dich kh6c voi c6c bdn Ii6n quan kh6c nhu sau:

2.670.649.293

55 5.827.0008.588.687.800

3.700.000

2.230.061j69443.546.193

4.684.73 8.800

2.066.500

22.566.315

iY

lll

ru

t

,9

)

Gi6 hdng h6a, dich vy cung c6p cho cac b6n li€n quan khiic ld giri th6a thuin. ViQc mua hdng h6a, dlch

vu tt c6c bdn li€n quan khiic duoc thuc hiQn theo giri thda thuan.

C6ng nq vdi cac bAn IiAn quan khdc

c6ng no vdi cric b6n li€n quan kh5c duoc trinh biy tai c6c thuyct minh s6 V.3, v.5, V.l5 vn V.21.

C6c khoin c6ng ng phii thu c6c b€n li6n quan kh6c kh6ng c6 bio ttim vi s€ tlugc thanh to6n bing

ti6n. Kh6ng cO floan dg phdng phai thu kh6 ddi ndo duoc lip cho c6c khoAn ng phii thu c6c b€n li6n

quan kh6c.

Th6ng tin "6

b6 pt 6nTh6n! tin UO ptran airqc trinh bdy theo linh vgc kinh doanh vd khu.ugc tlia l!. Brio c6o. bQ phqn chinh

u6u li'theo iinh vtrc kinh doanh do ciic hoat tlQng kinh doanh cia Tip doin dugc t6 chric vd quin l!iheo rinh ch6t.cta sdn phim vd dich vu do TAp dodn cung cip. voi rnSi mOt b6 ph{n lA mQt tlon vi kinh

doanh cung c6p c6c sdn phim kh6c nhau.

Ban thtq,it minh nd)' la nOt bO Phdh hqp hanh vd phdi drqc dpc cing voi Bao cdo rdi chinh hqp nhdt i8

COng ty.Ci phin COng nghQ Ti6n PhongCung c6p dich vu ti6n ich vd ciic dich vu khric

Chi phi thu6 kho, thu6 vdn phdng vd chi phitiQnich khicPhni nQp qu! khen thu6ng, phic lsiChia cri tr?c

4 12.500

Bdn thuy6t minh 860 c6o tli chinh h9'p nhdt (ti6p theo)

2a. Thbng tin vi tinh vyc kinh doanhT{p dodn c6 c6c linh vuc kinh doanh chinh sau:

. Linh vuc thuong mqi: Mua b6n, lip dat cric thiiit bi tli€n, di€n tt, vi6n th6ng,...o Linh vuc dich vp: Cho thu€ ciic tr4m phdt s6ng.o Cric linh vuc khic: dlch vu cung ring dt liQu, sta chta, bio tri, bio hinh thi€t bi tliQn, tliQn tti, vi6nth6ng,...

c6NG TY cd pxAn rc? rxuAr orEN roAN chuDia chi: Sii I Duong S6ng T1o, Phuong Tdn Thuin Ddng, Qu6n 7, TP. HO Chi Minh

BAo CAo TAI CHiNH HqP NHATCho nam tai chinh kiit thfic ngAy 3 I th6ng 3 nim 2021

Th6ng tin ve b6 pnan theo linh vyc kinh doanh cta Tip tloin tlugc trinh bdy d Phu luc 02 tlinh kdm.

Th6ng tin vi linh vltc illa tj,Todn b0 hoat dQng cta T{p tloin chi di6n ra tr6n lanh thii} ViCt Nam.

Sr; kiQn phrit sinh sau ngiry kiit th[c nim tdri chinhKh6ng c6 sg kiQn trgng yiiu ndo phdt sinh sau ngiy k6t thfc nim tdi chinh y€u ciu phii tli6u chinh s6

li6u hodc c6ng b5 tr€n 86o c6o tii chinh hgp nh6t.

2b.

3

Chi Minh, ngdy 02 th6ng 6 nim 2021

IIO IY

P* ,(r IHunT 0 lfI0Iil c

li0 c

!*

NIaiNguoi toin tru&ng

NguYT6ng

Hfru Ding6m tl6cGi

Ban thuyit ninh no-v la nQt bf phfn hqP thinh vd phai dugc dPc cing v('i BAo cdo hi chinh hqp nhdt 39

,\1,^\\'r\\tl"-\\ittJ*li

v

IIIIIII I

V6n grip

ciia chi s& hfuThing du

von co pnan LO phleu qurQui tliu tuphrt trian

Lqi nhuAnsau thu6

chua phin ph5iLqi ich c6 d6ng

kh6ng ki6m sorlt c0, g

Chi thir lao ban di€u hinh C6ng ty con

Sii au cu6i lm tru6c

56 du diu nlm nay

Lqi nhudn trong n6m nay

Trich lap cac quY trong nam nay

Chia cd ttc trong nim nay

Didu chinh gidm QuY khen thuong,phlc lgi nam truocChi quY trong nlm nay

Gidm do truy thu thuii56 du cu6i ntrm nay

92.164.460.000 t2.919.690.871t 4 .t 52.599 .7 45

(3.891.569.166)

(9.'1s7 .55s.200)

(261.853.t25

5.66 r .289.085

57 5 .444 .4't 5

(lr.s26.5rs)

( r48.896.875 )

93 ;719 .002.7 3 t

t4 .728 .044 .220(831.408.284)

(9 .'t 57 .sss .200)

(4 r 0.750.000)

3 .07 | .687 .397

92.16.1..160.000

92.364.460.000

6.083.358.1l2

6.083.358.132

-_r?llr.2J25J5zr

(23 .249 .79 5 .3 57 \

6.076.310.170

6.076.310.170

I .499 .13 5 .7 94

(57.796.729)

98.630.156

91.507.333.4673.01 I -681 .391 l3.l6l.3l J.125

3 .07 t .681 .397

2.22'7 .225.000

(30.000.000

13.16t.313.12526.865.850.092

(3 .33O .7 t9 .s24)( 17.888.85 r .200)

r 73.453.033

( 105.866.578)

97 .50'.1 .333 .467

28.364.985.886( r.161.291.253)

( 17.888.8s 1.200)

272.083.189(30.000.000)

(10s.866.578)

s.268.912.397 18.875.178.9,18

C

1 .61 6.27 9 .39 |

{

oilcTlMinh, ngiy 0 thing 6 ntrm 2021

(,q 1r

Mni gqc Ph

,1 Dl*i

tioNguy6n Hii! DiingT6ng Gidm d6cNgudi lAp/K6 toin tru'dng

+ trl.S oIlio cio niy phtii drgc d1c cing voi Bdn thuyit ninh Drio cio 10

ll

c6NG w co pxAx rV rxuAr srEn roiN chuDia chi: 56 I Dudng SSng T1o, pfruOng fan iluAn D6ng, Quan 7, TP. tld Chi Minh

BAo CAo TAI CHINH HOP NHAT

Cho ntrnr tiri chinh k6t thirc ngiy 3l thrlng 3 nam 2021

Phg lgc 0l: Bnng diii chi6u bi6n itQng crla viin chi sd h&u

Don vi tinh: vND

Sii du diu nam trudcLqi nhuan trong nam trudc

Trich lAp cdc quY trong nam trudc

Chia c6 trc trong nitn trudc

6.083.3s8.132 (23 .249.',l 95 .3 57)

92.36{.460.000 6.083.158.132 (23.249.795.3s7) 106.958.393.51 I

I

c6NG Ty co pHnN KV rHuAr oreN ToAN cAuDia chi: 56 I Duong S6ng Tao, Phudng TAn ihuan O6ng, Qu6n 7, TP. H6 Chi MinhBAo cAo rAr criiNH HoP NHArCho ndm tari chinh kiit thnc ngdy 3l thAng 3 nnm 2O2lPh! lgc 02: 'l'hdng tin vi UO pnen theo lirh vqc kinh doanh

Dqn vi tinh: VND

Th6ng tin v6 kiit quri kinh doanh, tdi sdn cil dinh vd cac tai sin dai han kh6c vi gi6 tri ciic khoan chi phi l6n kh6ng bang tiin cua b6 phan rheo linh vuc kinh doanh cta T6p <loAn nhu sau

Linh v thuon m i Linh vuc dich vu Cic lirh vgc khic Cric khoiin loqi trri' c0ngNIm nay

Doanh thu thuin vd bin hdng vd cung cdp dich vu ra bdn ngodi 83.02 t .564.593 30. r 06.895.426 23.366.588.05 r 136.495.048.070

Doanh thu thuin vd bin hing vi cung cip dich vu gita cdc bQ phdnTAng.loanh lhu thtfin vA bdn hing vi cung cAp dich v.! 83.021.564.s93 30. t 06.895.426 23.366.588.05l 136.495.048.070

Kiit qua kinh doanh theo b0 phdn

C6c chi phi kh6ng phAn b.i theo bO phan

Lqi nhuan tt hoat dong kinh doanh

Doanh thu hoat dQng tdi chinhChi phi tdi chinh

Thu nh{p kh6c

Chi phi khicChi phi thu6 thu nhAp doanh nghiQp hi€n hdnh

Chi phi thuit thu nhAp doanh nghiQp hoin laiLqi nhuQn sou thui lhu nhAp (tonnh nghiCp

Tdng chi phi (tn phdt sinh ili mua tdi sdn ci6 (llnh vir ctic ldi sdntltii hgn khdc

TAng chi plti khAu huo t'i phAn hA chi phi rfi tkt c tltii hltrt

TAng giti tti cic khodn chi phi l&n khAng bdng tian (tri chi phikhiiu hoo vi phiiu bi chi phi trd truhc diti hon)

6.780.377.182 2.594.921.1t2

615.124.477 4.863.187.763

I t .206.987.956 5.455.067.989 6.807.855.484 23 .469 .9 I I .429

601.040.126 1.849.558.731

28.364.985.U86

9.375.298.294

5.478.3 t 2.240

2.450.598.8s7

Rrio cio niy phii drqc dpc cing fii llin tht;'qt t ihh Bdo cio tdi chinh hqp nhdt

,t:-i ^- 1'*.24l

rtlllrrlllr ltttttt

23 .469 .9 t I .429

| .811 .7 44 .44 I

(807.461.850)

9.351.647.130(169.s3s.704)

(s .294 .428.63 s)3.109.075

cONG w cd PHAN xi rxufir orfn roAH ciuDia chi: Sii I Dudng Sdng Tao, Phudng Tdn Thudn D6ng, QuAn Z, fp. Hd Ctri lulintraAo cAo lAr o'rirrrH Hop NuArCho nem ldi chinh k6t rhic ngAy 3 I thAng 3 nlm 2021Phg lgc 02: Th6ng tin va bO phan theo linh vuc kinh doanh (ridp rheo)

Lin h v!c thuon g nl,l Linh vqc dlch vg Cdc linh vuc kh{c Cdc khoin loai tri C0nNIm trudcDoanh thu thuin vd b6n hdng vd cung cip dich vu ra b6n ngoAi

Doanh thu thuAn vd biin hdng vi cung cip dich vu giiia ciic bO ph6nTAng oonh lhu lhuiin vA bin hitng vd cung cdp tllch vg

K6t qua kinh doanh theo bQ phdn

C6c chi phi kh6ng phdn b6 theo bQ phAn

Loi nhu6n ti hoat d6ng kinh doanhDoanh thu hoat dong tei chinhChi phi tdi chinh

Thu nhAp kh6c

Chi phi kh{cChi phi thuii thu nhlp doanh nghi€p hi€n hdnh

Chi phi thuii thu nhap doanh nghilp hodn l4iI.1ri nhuQn sau tlrni thu nhAp doanh nghiqp

Ting chi pht ifui phtit sinh iti mua ttii sdn c6 itinh vd ctic fii sdndii h{n khdc

Ting chi phi khAu hoo vi phin bd chi phi tri t rtc dii hqn

TAng gii tri cic khoin chi phi lhn kh^ng bAng fiCn (tfi chi phikhiiu htrtt vti phin hd chi phi trd trnic drii htn)

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1.695.101.878

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cONG Ty cd pxin ri rxu[r orfn roAn ciuDia chi: Sii I Dudng S6ng Tao, Phudng T6n Thu6n D6ng, eu{n Z, tp. ttO Ctri UinhaAo c^o rArcHir.rH Hgn NuArCho nim Gi chinh k6t th[c ngdy 3l thring 3 nim 2021t'hg lgc 02: Th6ng tin va bO phAn theo linh vrc kinh doanh (ti6p rheo)

Linh vu'c thuon g mli Linh vqc d ich vu C6c linh vuc khric Cilc khorin loxi t rir C6nSii cu6i nemTii srin trr,rc tiilp cta bQ ph6n

Tdi sdn ph6n bd cho b6 ph{nCdc ldi san khdng ph6n bd theo b6 ph6nIOnE lUt SAn

Nq phiii trd truc tiitp cia b0 phdn

No phei tre phan b6 cho b6 phrin

No phdi tre khdng phdn b6 theo bQ ph6nTAng n( phdi tri

56 aiu nlmTii sdn tryc ti6p cira bQ phdn'Idi sAn ph6n bd cho b6 ph{nCric tdi sdn kh6ng phdn bd theo b6 phdnTAng uii sin

Nq phrii trd truc tiiip cta b6 phAn

No phrii trn phrin b6 cho b6 ph6n

No phii tri kh6ng phan b6 theo b6 ph{nTAng n[ phdi tti

Mai ggc Ph u (.rn g

n 4 .721 .3 17 .7 48 45.160.545.073

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159.881.862.821

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52.923.469.310

52.923.469.310

l3 1.742.393.503

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3 4 .23 5 .060 .036

34.235-060-036

46.201.387.204 6 .',|22.082 .106

85.263.532.269 46.478.86t.234

27.882.466.s01 6.352.593.535

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