2a. BCTC Rieng Quy Ii - 2015

CNG TY C PHN DT MAY U T THNG MI THNH CNG
S 36 ng Ty Thnh, Phng Ty Thnh, Qun Tn Ph, TP. HCM.
BO CO TI CHNH
(CNG TY M )
QU II CHO NM TI CHNH
KT THC NGY 31 THNG 12 NM 2015
Ngy 12 thng 08 nm 2015
CNG TY C PHN DT MAY T TM THNH CNG

S 36 Ty Thnh, phng Ty Thnh, qun Tn Ph, TP. HCM
BO CO TI CHNH RING QU II NM 2015
cho nm ti chnh kt thc ngy 31 thng 12 nm 2015
Mu s B01 - DN
(Ban hnh theo TT 200/2014/TT-BTC
ngy 22/12/2014 ca BTC)
BNG CN I K TON
TI NGY 30 THNG 06 NM 2015
n v tnh: ng
TI SN
1
A. TI SN NGN HN
M S
2
100
I. Tin v cc khon tng ng tin

1. Tin
2. Cc khon tng ng tin
110
111
112
II. u t ti chnh ngn hn

1. Chng khon kinh doanh
2. D phng gim gi chng khon kinh doanh (*)
3. u t nm gi n ngy o hn
120
121
122
123
III. Cc khon phi thu ngn hn

1. Phi thu ngn hn khch hng
2. Tr trc cho ngi bn ngn hn
3. Phi thu ni b ngn hn
4. Phi thu theo tin k hoch hp ng xy dng
5. Phi thu v cho vay ngn hn
6. Phi thu ngn hn khc
7. D phng phi thu ngn hn kh i (*)
8.Ti sn thiu ch x l
130
131
132
133
134
135
136
137
139
IV. Hng tn kho

1. Hng tn kho
2. D phng gim gi hng tn kho (*)
140
141
149
V. Ti sn ngn hn khc
1 - Chi ph tr trc ngn hn
2 - Thu GTGT c khu tr
3- Thu v cc khon khc phi thu nh nc
4. Giao dch mua bn li tri phiu Chnh ph
5 - Ti sn ngn hn khc
150
151
152
153
154
155
T. MINH
3
V.01
S CUI K
4
1,050,322,733,476
S U NM
5
976,609,750,273
91,682,183,465
61,682,183,465
30,000,000,000
132,600,437,262
91,600,437,262
41,000,000,000
V.02
V.03
V.04
V.05
284,495,926,811
177,710,043,400
38,766,016,327
1,850,301,999
73,003,959,551
(6,834,394,466)
-
186,813,872,045
134,019,263,387
40,176,757,228
1,850,301,999
17,445,801,397
(6,678,251,966)
625,485,269,621
640,560,269,292
(15,074,999,671)
623,301,474,910
645,063,444,357
(21,761,969,447)
48,659,353,579
5,220,904,443
43,438,449,136
33,893,966,056
6,145,585,106
27,748,380,950
-
Bo co ny phi c c cng vi Bn thuyt minh Bo co ti chnh ring

TI SN
1
Mu s B01 - DN
ngy 22/12/2014 ca BTC)
M S
2
B. TI SN DI HN
200
I. Cc khon phi thu di hn

1. Phi thu di hn ca khch hng
2. Tr trc cho ngi bn di hn
3. Vn kinh doanh n v trc thuc
4. Phi thu ni b di hn
5. Phi thu v cho vay di hn
6. Phi thu di hn khc
7 D phng phi thu di hn kh i (*)
210
211
212
213
214
215
216
219
II. Ti sn c nh
1. Ti sn c nh hu hnh
- Nguyn gi
- Gi tr hao mn ly k (*)
2. Ti sn c nh thu ti chnh
- Nguyn gi
3. Ti sn c nh v hnh
- Nguyn gi
220
221
222
223
224
225
226
227
228
229
III. Bt ng sn u t
- Nguyn gi
230
231
232
IV. Ti sn d dang di hn
1. Chi ph sn xut, kinh doanh d dang di hn
2. Chi ph xy dng c bn d dang
240
241
242
V. u t ti chnh di hn
1. u t vo cng ty con
2. u t vo cng ty lin kt, lin doanh
3. u t gp vn vo n v khc
4. D phng u t ti chnh di hn (*)
5. u t nm gi n ngy o hn
250
251
252
253
254
255
VI. Ti sn di hn khc
1. Chi ph tr trc di hn
2. Ti sn thu thu nhp hon li
3. Thit b, vt t, ph tng thay th di hn
4. Ti sn di hn khc
260
261
262
263
268
TNG CNG TI SN (270 = 100 + 200)
270
T. MINH
3
S CUI K
4
S U NM
5
1,076,219,351,149
1,044,814,832,207
V.06
V.07
V.08
V.09
697,109,514,233
533,735,904,077
1,255,388,545,470
(721,652,641,393)
89,958,702,923
96,365,277,415
(6,406,574,492)
73,414,907,233
89,552,133,762
(16,137,226,529)
690,717,745,742
547,077,556,244
1,260,686,211,189
(713,608,654,945)
68,858,326,771
71,341,985,333
(2,483,658,562)
74,781,862,727
89,552,133,762
(14,770,271,035)
116,388,569,744
117,556,801,651
(1,168,231,907)
118,479,226,677
121,280,625,580
(2,801,398,903)
20,593,832,751
20,916,163,961
V.10
20,593,832,751
20,916,163,961
V.11
V.12
V.13
170,118,479,961
61,181,724,876
113,046,152,000
5,352,050,000
(9,461,446,915)
142,494,386,803
34,767,513,900
113,046,152,000
5,352,050,000
(10,671,329,097)
V.14
72,008,954,460
69,947,984,244
2,060,970,216
72,207,309,024
70,166,610,437
2,040,698,587
-
2,126,542,084,625
2,021,424,582,480

NGUN VN
1
C. N PHI TR (300 = 410 + 420)
Mu s B01 - DN
ngy 22/12/2014 ca BTC)
M S
2
300
I. N ngn hn
1. Phi tr ngi bn ngn hn
2. Ngi mua tr tin trc ngn hn
3 Thu v cc khon phi np nh nc
4. Phi tr ngi lao ng
5. Chi ph phi tr ngn hn
6. Phi tr ni b ngn hn
7. Phi tr theo tin k hoch hp ng xy dng
8. Doanh thu cha thc hin ngn hn
9. Phi tr ngn hn khc
10. Vay v n thu ti chnh ngn hn
11. D phng phi tr ngn hn
12. Qy khen thng, phc li
13. Qu bnh n gi
14. Giao dch mua bn li tri phiu Chnh ph
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
II. N di hn
1. Phi tr ngi bn di hn
2. Ngi mua tr tin trc di hn
3. Chi ph phi tr di hn
4. Phi tr ni b v vn kinh doanh
5. Phi tr ni b di hn
6. Doanh thu cha thc hin di hn
7. Phi tr di hn khc
8. Vay v n thu ti chnh di hn
9. Tri phiu chuyn i
10. C phiu u i
11. Thu thu nhp hon li phi tr
12. D phng phi tr di hn
13. Qu pht trin khoa hc v cng ngh
330
331
332
333
334
335
336
337
338
339
340
341
342
343
S CUI K
4
1,331,163,500,025
S U NM
4
1,244,730,091,783
V.21
1,084,567,674,029
233,174,017,493
74,535,211,587
6,187,332,026
38,556,896,295
9,958,870,182
984,416,085,399
127,689,487,108
93,805,719,982
3,352,471,801
59,294,359,604
10,766,268,840
V.19
V.15
5,378,555,700
669,118,901,266
31,994,102,475
646,902,840,898
V.24
47,657,889,480
10,610,834,691
246,595,825,996
260,314,006,384
17,876,000,000
205,947,492,496
17,876,000,000
221,826,238,509
22,772,333,500
20,611,767,875
T. MINH
3
V.17
V.18
V.20
V.16

Mu s B03 - DN
ngy 22/12/2014 ca BTC)
BO CO LU CHUYN TIN T
(Theo phng php gin tip)
6 THNG U NM 2015
Ch tiu
1
I. Lu chuyn tin t hot ng kinh doanh
1. Li nhun trc thu
2. iu chnh cho cc khon
- Khu hao ti sn c nh v BS u t
- Cc khon d phng
M
s
2
Lu k t u nm
n cui qu ny
Nm nay
Nm trc
4
5
Thuyt
minh
3
01
98,049,345,321
90,613,251,079
02
03
31,587,158,613
(7,740,709,458)
27,903,575,671
265,548,070
04
05
06
07
11,113,328,156
(2,146,339,842)
11,131,209,712
7,625,830,193
(1,343,940,675)
14,643,382,095
3. Li nhun t hot ng kinh doanh trc thay

i vn lu ng
- (Tng), gim cc khon phi thu
- (Tng), gim hng tn kho
- Tng, (gim) cc khon phi tr
- (Tng), gim chi ph tr trc
- (Tng), gim chng khon kinh doanh
- Tin li vay tr
- Thu thu nhp doanh nghip np
- Tin thu khc t hot ng kinh doanh
- Tin chi khc t hot ng kinh doanh
08
09
10
11
12
13
14
15
16
17
141,993,992,502
(113,355,656,689)
4,503,175,065
69,072,269,118
1,143,306,856
139,707,646,433
(3,777,050,827)
(36,357,345,544)
5,595,351,370
(2,105,577,193)
(11,264,384,962)
(5,790,105,475)
25,010,000
(5,078,058,482)
(14,830,968,344)
(8,782,427,834)
19,814,758
(7,244,934,161)
Lu chuyn tin thun t hot ng kinh doanh
20
81,249,547,933
72,224,508,658
21
(41,717,071,952)
(40,440,040,932)
22
1,241,089,288
1,166,981,090
- (Li), l chnh lch t gi hi oi do nh gi li

cc khon mc tin t c gc ngoi t
- (Li), l do t hot ng u t
- Chi ph li vay
- Cc khon iu chnh khc
II. Lu chuyn tin t hot ng u t

1. Tin chi mua sm, xy dng TSC v cc ti sn
di hn khc
2. Tin thu t thanh l, nhng bn TSC v cc ti sn
di hn khc
3. Tin chi cho vay, mua cc cng c n ca n v
khc
4. Tin thu hi cho vay, bn li cc cng c n ca
n v khc
5. Tin chi u t gp vn vo n v khc
6. Tin thu hi u t gp vn vo n v khc
7. Tin thu li cho vay, c tc v li nhun c chia
Lu chuyn tin thun t hot ng u t
23
24
25
26
27
1,107,021,422
1,246,058,627
30
(39,368,961,242)
(38,027,001,215)

a ch: s 36, Ty Thnh, phng Ty Thnh, qun Tn Ph, thnh ph H Ch Minh
Cho nm ti chnh kt thc ngy 31 thng 12 nm 2015
Bn thuyt minh Bo co ti chnh ring
BN THUYT MINH BO CO TI CHNH RING

Qu II Nm 2015
I.
1.
C IM HOT NG CA CNG TY
Hnh thc s hu vn :
Cng ty C phn Dt may - u t - Thng mi Thnh Cng (Cng ty) c thnh lp ti
Vit Nam di hnh thc Cng ty C phn theo Giy Chng nhn ng k kinh doanh s
4103004932 ngy 23 thng 6 nm 2006 do S K hoch v u t Thnh ph H Ch Minh cp,
v giy php iu chnh. Theo Giy Chng nhn ng k kinh doanh iu chnh ln th 13 s
0301446221 ngy 02 thng 10 nm 2013 do S K hoch v u t Thnh ph H Ch Minh
cp, vn c phn ca Cng ty l 491.999.510.000 ng v E-land Asia Holding Pte Ltd, mt
Cng ty thnh lp ti Singapore, l c ng chnh ca Cng ty.
2.
Lnh vc kinh doanh : Sn xut, dch v, thng mi
3.
Ngnh ngh kinh doanh:

Dch v lu tr ngn ngy
Nh hng v cc dch v n ung phc v lu ng
Bn l ung trong cc ca hng chuyn doanh
Bn l thc phm trong cc ca hng chuyn doanh
Kinh doanh bt ng sn, quyn s dng t thuc ch s hu, ch s dng hoc i thu.
Bn l khc trong cc ca hng kinh doanh tng hp
Sn xut v mua bn cc loi bng, x, si, vi, hng may mc, giy dp v my mc, thit b,
ph tng, nguyn ph liu, vt t, ha cht (tr ha cht c tnh c hi mnh), thuc nhum, bao
b ngnh dt may
Mua bn thit b lnh, iu ha khng kh, my thu thanh - thu hnh, vt liu xy dng, phng
tin vn ti
Dch v lp t, sa cha my mc, thit b
Kinh doanh vn ti hng ha, ng b
Kinh doanh a c, trung tm thng mi,
Cho thu vn phng, nh xng, kho bi, my mc thit b
Mi gii thng mi
i l mua bn, k gi hng ha
u t, xy dng, kinh doanh, lp t, sa cha, lp tng d ton cc cng trnh dn dng, cng
nghip v h tng khu cng nghip, khu du lch.
Bn thuyt minh ny l mt b phn hp thnh v phi c c cng vi Bo co ti chnh ring

4.
Tng s cc cng ty con: ti ngy 30 thng 06 nm 2015, cng ty c 4 cng ty con.
5.
Danh sch cc cng ty con:

T l s
hu
70,94%
Quyn biu
quyt
70,94%
Cng ty C phn Thnh Quang p c Hnh, x c Lp H, Huyn

c Ha, tnh Long An
97,50%
97,50%
Cng ty TNHH Mt Thnh X Ha Ph, Huyn Long H, Tnh

Vin Thnh Cng Vnh Long Vnh Long
100%
100%
85,33%
85,33%
Tn cng ty
a ch
Cng ty C phn Trung Tm Y s 36 Ty Thnh, phng Ty Thnh,
Khoa Thnh Cng
qun Tn Ph, TP. H Ch Minh
Cng ty TNHH TC Tower
Qun Tn Ph, TP.HCM
Ti ngy 30/06/2015, cng ty cha gp vn vo Cng ty TNHH TC Tower.
6.
Danh sch cc cng ty lin kt:

T l s
hu
47,43%
Quyn
biu quyt
47,43%
Cng ty C phn Chng 72-74 Nguyn Th Minh Khai, Qun 1,

Khon Thnh Cng
TPHCM.
24,75%
24,75%
Cng ty C phn u t Qun Tn Ph, TP.HCM.

Xy dng Thnh Phc
23,79%
23,79%
Cng ty C phn Du lch Tnh B Ra Vng Tu.

Golf Vng Tu
30,00%
30,00%
Tn cng ty
a ch
Cng ty C phn Thnh 37 ng 3/2, phng 8, TP. Vng Tu
Ch
II.
NM TI CHNH, N V TIN T S DNG TRONG K TON
1.
Nm ti chnh
Nm ti chnh ca Cng ty bt u t ngy 01 thng 01 v kt thc vo ngy 31 thng 12 hng
nm.
2.
n v tin t s dng trong k ton

n v tin t s dng trong k ton l ng Vit Nam (VND).

III.
CHUN MC V CH K TON P DNG
1.
Ch k ton p dng
Cng ty p dng Ch K ton Doanh nghip Vit Nam theo Thng t s 200/2014/TT-BTC,
ngy 22/12/2014 ca B Ti Chnh
2.
Tuyn b v vic tun th chun mc k ton v ch k ton

Ban Tng Gim c m bo tun th y yu cu ca cc Chun mc k ton v Ch
K ton Doanh nghip Vit Nam hin hnh trong vic lp Bo co ti chnh ring.
IV.
CC CHNH SCH K TON P DNG
1.
C s lp Bo co ti chnh
Bo co ti chnh c trnh by theo nguyn tc gi gc.
Cc n v trc thuc hnh thnh b my k ton ring, hch ton ph thuc. Bo co ti chnh
ca ton Cng ty c lp trn c s tng hp Bo co ti chnh ca cc n v trc thuc.
Doanh thu v s d gia cc n v trc thuc c loi tr khi lp Bo co ti chnh ring.
2.
Tin v tng ng tin

Tin v cc khon tng ng tin bao gm tin mt, tin gi ngn hng, tin ang chuyn v
cc khon u t ngn hn c thi hn thu hi hoc o hn khng qu 3 thng k t ngy mua,
d dng chuyn i thnh mt lng tin xc nh cng nh khng c nhiu ri ro trong vic
chuyn i.
3.
Hng tn kho
Hng tn kho c xc nh trn c s gi gc. Gi gc hng tn kho bao gm chi ph mua, chi
ph ch bin v cc chi ph lin quan trc tip khc pht sinh c c hng tn kho a im
v trng thi hin ti.
Gi gc hng tn kho c tnh theo phng php bnh qun gia quyn v c hch ton theo
phng php k khai thng xuyn.
D phng gim gi hng tn kho c ghi nhn khi gi gc ln hn gi tr thun c th thc hin
c. Gi tr thun c th thc hin c l gi bn c tnh ca hng tn kho tr chi ph c
tnh hon thnh sn phm v chi ph c tnh cn thit cho vic tiu th chng.
4.
Cc khon phi thu thng mi v phi thu khc

Cc khon phi thu thng mi v cc khon phi thu khc c ghi nhn theo ha n, chng
t.
D phng phi thu kh i c lp cho tng khon n phi thu kh i cn c vo tui n qu
hn ca cc khon n hoc d kin mc tn tht c th xy ra, c th nh sau:
i vi n phi thu qu hn thanh ton:
- 30% gi tr i vi khon n phi thu qu hn di 1 nm.
- 50% gi tr i vi khon n phi thu qu hn t 1 nm n di 2 nm.
- 70% gi tr i vi khon n phi thu qu hn t 2 nm n di 3 nm.
10

5.
100% gi tr i vi khon n phi thu qu hn trn 3 nm.
i vi n phi thu cha qu hn thanh ton nhng kh c kh nng thu hi: cn c vo d

kin mc tn tht lp d phng.
Ti sn c nh hu hnh
Ti sn c nh c th hin theo nguyn gi tr hao mn ly k. Nguyn gi ti sn c nh
bao gm ton b cc chi ph m Cng ty phi b ra c c ti sn c nh tnh n thi im
a ti sn vo trng thi sn sng s dng. Cc chi ph pht sinh sau ghi nhn ban u ch
c ghi tng nguyn gi ti sn c nh nu cc chi ph ny chc chn lm tng li ch kinh t
trong tng lai do s dng ti sn . Cc chi ph khng tha mn iu kin trn c ghi nhn l
chi ph trong k.
Khi ti sn c nh c bn hay thanh l, nguyn gi v khu hao ly k c xa s v bt k
khon li l no pht sinh do vic thanh l u c tnh vo thu nhp hay chi ph trong k.
Ti sn c nh c khu hao theo phng php ng thng da trn thi gian hu dng c
tnh. S nm khu hao ca cc loi ti sn c nh nh sau:
Loi ti sn c nh
S nm
Nh ca, vt kin trc
10 50
My mc v thit b
7 15
Phng tin vn ti, truyn dn
6 10
Thit b, dng c qun l
7 15
Ti sn c nh khc
7 22
6.
Ti sn c nh thu ti chnh
Thu ti sn c phn loi l thu ti chnh nu phn ln ri ro v li ch gn lin vi quyn s
hu ti sn thuc v ngi i thu. Ti sn c nh thu ti chnh c th hin theo nguyn gi
tr hao mn ly k. Nguyn gi ti sn c nh thu ti chnh l gi thp hn gia gi tr hp l
ca ti sn thu ti thi im khi u ca hp ng thu v gi tr hin ti ca khon thanh ton
tin thu ti thiu. T l chit khu tnh gi tr hin ti ca khon thanh ton tin thu ti thiu
cho vic thu ti sn l li sut ngm nh trong hp ng thu ti sn hoc li sut ghi trong hp
ng. Trong trng hp khng th xc nh c li sut ngm nh trong hp ng thu th s
dng li sut tin vay ti thi im khi u vic thu ti sn.
Ti sn c nh thu ti chnh c khu hao theo phng php ng thng da trn thi gian
hu dng c tnh. Trong trng hp khng chc chn Cng ty s c quyn s hu ti sn khi ht
hn hp ng thu th ti sn c nh s c khu hao theo thi gian ngn hn gia thi gian
thu v thi gian hu dng c tnh. S nm khu hao ca cc loi ti sn c nh thu ti chnh
c cng b ti thuyt minh s IV.5.
7.
Ti sn c nh v hnh
Quyn s dng t
Quyn s dng t l ton b cc chi ph thc t Cng ty chi ra c lin quan trc tip ti t s
dng, bao gm: tin chi ra c quyn s dng t, chi ph cho n b, gii phng mt bng, san
lp mt bng, l ph trc b... Quyn s dng t c thi hn c ghi nhn theo gi gc v
11

c khu hao theo phng php ng thng da trn thi gian hu dng c tnh t 15 n 50
nm. Quyn s dng t v thi hn c ghi nhn theo gi gc v khng tnh khu hao.
Phn mm my tnh
Phn mm my tnh l ton b cc chi ph m Cng ty chi ra tnh n thi im a phn mm
vo s dng. Phn mm my vi tnh c khu hao theo phng php ng thng da vo thi
gian hu dng c tnh t 4 n 10 nm.
8.
Bt ng sn u t
Bt ng sn u t c khu hao theo phng php ng thng tr dn nguyn gi ti sn
qua sut thi gian hu dng c tnh.
Quyn s dng t c thi hn c khu hao theo phng php ng thng trong s nm ph
hp vi tng giy chng nhn quyn s dng t. Quyn s dng t v thi hn c ghi nhn
theo gi gc v khng tnh khu hao.
Nh ca vt kin trc c khu hao theo phng php ng thng da trn thi gian s dng
hu dng c tnh 50 nm.
Li, l do thanh l bt ng sn u t c xc nh bng s chnh lch gia s tin thu thun
do thanh l vi gi tr cn li ca bt ng sn u t v c ghi nhn l doanh thu v gi vn
trong bo co kt qu hot ng kinh doanh.
9.
Chi ph i vay
Chi ph i vay c ghi nhn vo chi ph trong k. Trng hp chi ph i vay lin quan trc tip
n vic u t xy dng hoc sn xut ti sn d dang cn c mt thi gian di (trn 12
thng) c th a vo s dng theo mc ch nh trc hoc bn th chi ph i vay ny c
vn ha.
i vi cc khon vn vay chung trong c s dng cho mc ch u t xy dng hoc sn
xut ti sn d dang th chi ph i vay vn ha c xc nh theo t l vn ha i vi chi ph
ly k bnh qun gia quyn pht sinh cho vic u t xy dng c bn hoc sn xut ti sn .
T l vn ha c tnh theo t l li sut bnh qun gia quyn ca cc khon vay cha tr trong
k, ngoi tr cc khon vay ring bit phc v cho mc ch hnh thnh mt ti sn c th.
10.
u t ti chnh
Cc khon u t vo chng khon, cng ty con, cng ty lin kt v c s kinh doanh ng kim
sot c ghi nhn theo gi gc.
D phng gim gi chng khon c lp cho tng loi chng khon c mua bn trn th
trng v c gi th trng gim so vi gi ang hch ton trn s sch. D phng tn tht cho
cc khon u t ti chnh vo cc t chc kinh t khc c trch lp khi cc t chc kinh t ny
b l (tr trng hp l theo k hoch c xc nh trong phng n kinh doanh trc khi
u t) vi mc trch lp tng ng vi t l gp vn ca Cng ty trong cc t chc kinh t ny.
12

Khi thanh l mt khon u t, phn chnh lch gia gi tr thanh l thun v gi tr ghi s c
hch ton vo thu nhp hoc chi ph trong k.
11.
Chi ph tr trc di hn
Cc cng c, dng c a vo s dng c phn b vo chi ph trong k theo phng php
ng thng vi thi gian phn b khng qu 3 nm.
Chi ph tr trc di hn bao gm khon tr trc tin thu t ti cc Khu cng nghip Xuyn
Tnh Long An, Khu cng nghip Nh Xun Huyn Hc Mn, Thnh ph H Ch Minh v
Khu cng nghip Trng Bng Tnh Ty Ninh v cc khon tr trc di hn khc. Tin thu t
tr trc c ghi nhn vo bo co kt qu hot ng kinh doanh theo phng php ng
thng tng ng vi thi gian thu.
12.
Chi ph phi tr
Chi ph phi tr c ghi nhn da trn cc c tnh hp l v s tin phi tr cho cc hng ha,
dch v s dng trong k.
13.
Ngun vn kinh doanh - qu

Ngun vn kinh doanh ca Cng ty bao gm:
Vn u t ca ch s hu: c ghi nhn theo s thc t u t ca cc c ng.
Thng d vn c phn: chnh lch do pht hnh c phiu cao hn mnh gi.
Vn khc: hnh thnh do b sung t kt qu hot ng kinh doanh, gi tr cc ti sn c
tng, biu, ti tr v nh gi li ti sn.
Cc qu c trch lp v s dng theo iu l Cng ty.
14.
C phiu qu
Khi c phn trong vn ch s hu c mua li, khon tin tr bao gm c cc chi ph lin quan
n giao dch c ghi nhn l c phiu qu v c phn nh l mt khon gim tr trong vn
ch s hu.
15.
C tc
C tc c ghi nhn l n phi tr trong k c tc c cng b.
16.
Thu thu nhp doanh nghip

Cng ty c ngha v np thu thu nhp doanh nghip vi thu sut 22% trn thu nhp chu thu
khc, v thu sut 15% trn thu nhp chu thu ca hot ng sn xut kinh doanh chnh nm
trong khu cng nghip. Cng ty c min thu thu nhp doanh nghip trong 3 nm k t nm
bt u kinh doanh c li v gim 50% trong 7 nm tip theo, cn c vo cc vn bn sau:
Khon 1 iu 36 chng V ngh nh 187/2004/N-CP, ngy 16/11/2004 ca Chnh
Ph v chuyn cng ty nh nc thnh Cng ty C Phn.
Khon 3 iu 36 chng V ngh nh 164/2003/N-CP ngy 22/12/2003 v lut thu
TNDN
13

Thng t 128/2003/TT-BTC ngy 22/12/2003 ca B Ti Chnh hng dn v thu

TNDN
im 5.1.2, 6.1.1 thng t s 88/2004/TT-BTC ngy 01/09/2004 ca B Ti Chnh
sa i, b sung thng t 128/2003/TT-BTC
Cng vn s 11180/CT-TTHT, ngy 23/12/2011 ca Cc thu TPHCM
Cng vn s 2514/CT-TTHT, ngy 16/04/2012 ca Cc thu TPHCM
i vi hot ng dch v cho thu vn phng trong khu cng nghip, cng ty p dng thu sut
20% trong 10 nm (2006-2015), min thu 2 nm (2006-2007), gim 50% thu trong 6 nm tip
theo (2008-2013) cn c theo thng t s 88/2004/TT-BTC ngy 01/09/2004 ca B Ti Chnh
sa i, b sung thng t 128/2003/TT-BTC
Nm ti chnh 2006 l nm u tin Cng ty hot ng kinh doanh c li.
Chi ph thu thu nhp doanh nghip trong k bao gm thu thu nhp hin hnh v thu thu nhp
hon li.
Thu thu nhp hin hnh l khon thu c tnh da trn thu nhp chu thu trong k vi thu
sut p dng ti ngy cui k. Thu nhp chu thu chnh lch so vi li nhun k ton l do iu
chnh cc khon chnh lch tm thi gia thu v k ton cng nh iu chnh cc khon thu
nhp v chi ph khng phi chu thu hay khng c khu tr.
Thu thu nhp hon li l khon thu thu nhp doanh nghip s phi np hoc s c hon li do
chnh lch tm thi gia gi tr ghi s ca ti sn v n phi tr cho mc ch Bo co ti chnh
v cc gi tr dng cho mc ch thu. Thu thu nhp hon li phi tr c ghi nhn cho tt c
cc khon chnh lch tm thi chu thu. Ti sn thu thu nhp hon li ch c ghi nhn khi
chc chn trong tng lai s c li nhun tnh thu s dng nhng chnh lch tm thi c
khu tr ny.
Gi tr ghi s ca ti sn thu thu nhp doanh nghip hon li c xem xt li vo ngy kt thc
nm ti chnh v s c ghi gim n mc m bo chc chn c li nhun tnh thu cho
php li ch ca mt phn hoc ton b ti sn thu thu nhp hon li c s dng.
Ti sn thu thu nhp hon li v thu thu nhp hon li phi tr c xc nh theo thu sut d
tnh s p dng cho nm ti sn c thu hi hay n phi tr c thanh ton da trn cc mc
thu sut c hiu lc ti ngy kt thc nm ti chnh. Thu thu nhp hon li c ghi nhn trong
Bo co kt qu hot ng kinh doanh tr khi lin quan n cc khon mc c ghi thng vo
vn ch s hu khi thu thu nhp doanh nghip s c ghi thng vo vn ch s hu.
17.
Nguyn tc chuyn i ngoi t

Cc nghip v pht sinh bng ngoi t c chuyn i theo t gi ti ngy pht sinh nghip v.
Chnh lch t gi pht sinh trong k c ghi nhn vo thu nhp hoc chi ph trong k.
Vic nh gi li cc khon mc ti sn v n phi tr bng ngoi t cui k c thc hin theo
VAS s 10 - nh hng ca vic thay i t gi hoi oi. Theo , ton b chnh lch t gi t
vic nh gi li s c ghi nhn vo bo co kt qu kinh doanh trong k.
T gi s dng qui i ti thi im ngy: 31/12/2014 : 21.360 VND/USD
30/06/2015:
T gi mua chuyn khon: 21.780 VND/USD
T gi bn chuyn khon: 21.840 VND/USD
14

18.
Nguyn tc ghi nhn doanh thu:

Khi bn hng ha, thnh phm doanh thu c ghi nhn khi phn ln ri ro v li ch gn lin vi
vic s hu hng ha c chuyn giao cho ngi mua v khng cn tn ti yu t khng
chc chn ng k lin quan n vic thanh ton tin, chi ph km theo hoc kh nng hng bn b
tr li.
Khi cung cp dch v, doanh thu c ghi nhn khi khng cn nhng yu t khng chc chn
ng k lin quan n vic thanh ton tin hoc chi ph km theo. Trng hp dch v c thc
hin trong nhiu k k ton th vic xc nh doanh thu trong tng k c thc hin cn c vo
t l hon thnh dch v ti ngy cui k.
Tin li, c tc v li nhun c chia c ghi nhn khi Cng ty c kh nng thu c li ch
kinh t t giao dch v doanh thu c xc nh tng i chc chn. Tin li c ghi nhn trn
c s thi gian v li sut tng k. C tc v li nhun c chia c ghi nhn khi c ng
c quyn nhn c tc hoc cc bn tham gia gp vn c quyn nhn li nhun t vic gp
vn.
19.
Bn lin quan
Cc bn c coi l lin quan nu mt bn c kh nng kim sot hoc c nh hng ng k i
vi bn kia trong vic ra quyt nh cc chnh sch ti chnh v hot ng.
Giao dch vi cc bn c lin quan trong k c trnh by thuyt minh s VIII.
V.
THNG TIN B SUNG CHO CC KHON MC TRNH BY TRONG BNG CN

I K TON TNG HP
1.
Tin v cc khon tng ng tin

S cui k
S u nm
Tin mt
Tin gi ngn hng
812,601,245
60,869,582,220
410,586,845
91,189,850,417
Cc khon tng ng tin
30,000,000,000
41,000,000,000
Cng
91,682,183,465
132,600,437,262
15

2.
Phi thu ngn hn khch hng

a. Phi thu ngn hn khch hng chim 10%
tr ln
Sanmar Coproration
Eddie Bauer LLC
b. Cc bn lin quan
Eland Fashion Sanghai Co.LTD
Eland Fashion Hong Kong Limited
Eland International Fashion Shanghai Co.LTD
Cng ty TNHH Eland VN
Eland World LTD
Eland retail
Wish Fashion Shanghai Co.LTD
Cng ty CP Trung Tm Y Khoa Thnh Cng
Cng ty TNHH MTV Thnh Cng-Vnh Long
3.
4.
S u nm
18,546,858,317
17,456,835,964
22,694,998,290
2,959,855
3,542,449,700
539,750,653
21,447,353,843
40,083,516
27,556,182,976
3,165,231,813
2,385,261,588
1,713,623,088
100,936,635
22,961,175,289
1,823,045,028
834,265,850
69,629,232
3,897,457,601
60,758,311
567,372,960
84,054,939,559
c.Cc khch hng khc

Cng
S cui k
177,710,043,400
78,268,136,719
134,019,263,387
Phi thu ngn hn khc

Tm ng
K cc, k qu
Phi thu v c tc
Phi thu khc
S cui k
5,798,793,174
281,183,703
2,602,375,000
64,321,607,674
S u nm
3,682,749,364
401,180,000
2,602,375,000
10,759,497,033
Cng
73,003,959,551
17,445,801,397
Hng tn kho
S cui k
Gi gc
Hng mua ang i trn ng
D phng
S u nm
Gi gc
82,884,666,126
66,541,684,138
138,909,977,442
199,589,780,336
2,424,184,652
7,723,197
Chi ph sn xut, kinh doanh d dang
160,064,106,573
126,716,300,483
Thnh phm
251,575,854,672
Nguyn liu, vt liu

Cng c, dng c
15,074,999,671)
245,498,821,239
Hng ha
3,119,346,799
2,307,789,225
Hng gi i bn
1,582,133,028
4,401,345,739
Cng
640,560,269,292
(15,074,999,671)
645,063,444,357
D phng
(21,761,969,447)
(21,761,969,447)
16

5.
Chi ph tr trc ngn hn

S cui k
S u nm
Cng c dng c xut dng

Khc
2,653,604,247
2,567,300,196
5,396,269,954
749,315,152
Cng
5,220,904,443
6,145,585,106
17

6.
Tng, gim ti sn c nh hu hnh

Khon Mc
Nh Ca
My Mc Thit B
Phng Tin
Vn Ti
Thit B Dng
C Qun L
TSC Khc
Tng Cng
267,713,225,233
847,158,071,855
16,558,166,196
10,432,434,035
118,824,313,870
1,260,686,211,189
1,720,574,091
1,550,869,218
613,135,779
Nguyn gi
S d u nm
Mua trong k
Chuyn t XDCB d dang
Chuyn t BSDT
Chuyn sang BST
Gp vn vo Cng ty Thnh Cng Vnh Long
21,304,353,225
179,601,480
3,884,579,088
739,013,332
22,222,968,037
6,804,572,460
6,804,572,460
(3,080,748,531)
(3,080,748,531)
(15,013,193,280)
(15,013,193,280)
(16,603,980,265)
(320,114,000)
(141,296,467)
(3,050,452,761)
(20,115,843,493)
271,437,049,162
838,565,825,626
17,788,921,414
11,083,874,827
116,512,874,441
1,255,388,545,470
99,439,026,808
510,999,388,831
8,927,446,425
6,839,201,060
87,403,591,821
713,608,654,945
Khu hao trong k
2,735,225,615
19,144,806,184
767,890,093
361,099,154
3,177,117,935
26,186,138,981
Khu hao chuyn t BST
2,191,390,210
2,191,390,210
Khu hao chuyn qua BST
(447,075,006)
(447,075,006)
Thanh l, nhng bn
S d cui k
Gi tr hao mn lu k
S d u nm
(16,513,753,743)
(320,114,000)
(141,296,467)
(2,911,303,527)
(19,886,467,737)
103,918,567,627
513,630,441,272
9,375,222,518
7,059,003,747
87,669,406,229
721,652,641,393
Ti ngy u nm
168,274,198,425
336,158,683,024
7,630,719,771
3,593,232,975
31,420,722,049
547,077,556,244
Ti ngy cui k
167,518,481,535
324,935,384,354
8,413,698,896
4,024,871,080
28,843,468,212
533,735,904,077
Nguyn gi TSC ht khu hao nhng vn cn s dng:
367,645,168,501
ng
Thanh l, nhng bn
S d cui k
Gi tr cn li
17

7.
Tng, gim ti sn c nh thu ti chnh

Khon Mc
My Mc Thit B
Nguyn gi
S d u nm
71,341,985,333
Chuyn t XDCB d dang
25,023,292,082
S d cui k
96,365,277,415
Khu hao lu k
S d u nm
2,483,658,562
Khu hao trong k
3,922,915,930
S d cui k
6,406,574,492
Gi tr cn li
Ti ngy u nm
Ti ngy cui k
8.
68,858,326,771
89,958,702,923
Tng, gim ti sn c nh v hnh

Khon Mc
Quyn s
dng t
Bng quyn,
bng sng
ch
Phn mm
my vi tnh
Tng Cng
Nguyn gi
S d u nm
74,334,416,604 3,942,895,847 11,274,821,311 89,552,133,762
S d cui k
74,334,416,604 3,942,895,847 11,274,821,311 89,552,133,762
Gi tr hao mn lu k
S d u nm
Khu hao trong k
S d cui k
9,334,369,070 2,558,012,227
312,070,506
385,617,310
2,877,889,738 14,770,271,035
669,267,678
1,366,955,494
9,646,439,576 2,943,629,537
3,547,157,416 16,137,226,529
Ti ngy u nm
65,000,047,534 1,384,883,620
8,396,931,573 74,781,862,727
Ti ngy cui k
64,687,977,028
7,727,663,895 73,414,907,233
Gi tr cn li
999,266,310
Nguyn gi TSC ht khu hao nhng vn cn s dng:
2,542,241,124 ng
18

9.
Tng, gim bt ng sn u t
Khon Mc
Nh ca vt
kin trc
Quyn s dng
t
11,620,896,678
3,080,748,531
(6,804,572,460)
7,897,072,749
109,659,728,902
2,801,398,903
111,148,208
447,075,006
(2,191,390,210)
1,168,231,907
2,801,398,903
111,148,208
447,075,006
(2,191,390,210)
1,168,231,907
8,819,497,775
6,728,840,842
109,659,728,902
109,659,728,902
118,479,226,677
116,388,569,744
Tng Cng
Nguyn gi
S d u nm
Chuyn t TSC HH
Chuyn sang TSC HH
S d cui k
109,659,728,902
121,280,625,580
3,080,748,531
(6,804,572,460)
117,556,801,651
Gi tr hao mn lu k
S d u nm
Khu hao trong k
Khu hao chuyn t TSC HH
Khu hao chuyn sang TSC HH
S d cui k
Gi tr cn li
Ti ngy u nm
Ti ngy cui k
10.
11.
Chi ph xy dng c bn d dang

D n thnh cng TC 1
Mua sm MMTB
Khc
S cui k
13,121,728,421
6,994,195,239
477,909,091
S u nm
12,400,477,320
6,858,859,091
1,656,827,550
Cng
20,593,832,751
20,916,163,961
u t vo cng ty con
S cui k
S u nm
Cng ty CP Trung tm Y Khoa Thnh Cng

Cng ty CP Thnh Quang
14,055,000,000
20,712,513,900
14,055,000,000
20,712,513,900
Cng ty TNHH MTV Thnh Cng-Vnh Long
26,414,210,976
Cng
61,181,724,876
34,767,513,900
19

12.
u t vo cng ty lin doanh, lin kt
Ti 30.06.2015
Gi tr u t
13.
14.
T l
s hu
Ti 31.12.2014
Gi tr u t
T l
s hu
Cng ty CP Thnh Ch
20,709,040,000 47.43%
20,709,040,000 47.43%
Cng ty CP Thnh Phc
1,665,000,000 23.79%
1,665,000,000 23.79%
Cng ty CP Du Lch Gofl Vng tu
8,700,000,000 30.00%
8,700,000,000 30.00%
Cng ty CP chng khon Thnh Cng
81,972,112,000 24.75%
81,972,112,000 24.75%
Cng
113,046,152,000
113,046,152,000
u t gp vn vo n v khc
S cui k
S u nm
Cng ty CP Dt Vit Thng

Cng ty CP Dt May Thng Li
Cng ty CP Dt May Hu
Cng ty CP SY Vina
Ngn hng CP Ngai Thng VN
125,000,000
1,576,000,000
318,000,000
883,450,000
2,449,600,000
125,000,000
1,576,000,000
318,000,000
883,450,000
2,449,600,000
Cng
5,352,050,000
5,352,050,000
S cui k
2,528,562,657
S u nm
1,614,681,888
67,419,150,374
68,548,112,642
Khc
271,213
3,815,907
Cng
69,947,984,244
70,166,610,437
Chi ph tr trc di hn
Cng c dng c xut dng
Thu t
20

15.
Vay v n thu ti chnh ngn hn

Trong K
S u nm
S cui k
Gi Tr
S c kh nng
tr n
S tng
S gim
Gi Tr
S c kh nng
tr n
575,867,679,182
575,867,679,182
917,589,948,566
899,671,939,907
593,785,687,841
593,785,687,841
19,116,176,001
19,116,176,001
60,031,583,587
40,757,435,326
38,390,324,262
38,390,324,262
242,026,816,090
242,026,816,090
308,127,541,552
317,919,037,379
232,235,320,263
232,235,320,263
- Ngn hng Standard Charterd
26,263,067,743
26,263,067,743
82,192,822,137
79,426,998,570
29,028,891,310
29,028,891,310
- Ngn hng u t v Pht trin Vit

Nam - Chi nhnh TP. H Ch Minh
82,110,253,254
82,110,253,254
147,579,780,788
122,545,333,981
107,144,700,061
107,144,700,061
- Ngn hng Hng Kng v Thng Hi Chi nhnh TP. H Ch Minh
58,847,224,637
58,847,224,637
115,519,835,319
132,096,622,073
42,270,437,883
42,270,437,883
- Ngn hng Thng mi C phn Quc t

Vit Nam - CN TP. H Ch Minh
14,656,400,883
14,656,400,883
18,870,683,419
21,669,585,921
11,857,498,381
11,857,498,381
132,847,740,574
132,847,740,574
185,267,701,764
185,256,926,657
132,858,515,681
132,858,515,681
Vay di hn n hn tr
52,283,552,000
52,283,552,000
31,886,354,243
34,771,875,400
49,398,030,843
49,398,030,843
N thu ti chnh n hn tr
18,751,609,716
18,751,609,716
18,252,248,354
11,068,675,488
25,935,182,582
25,935,182,582
646,902,840,898
646,902,840,898
967,728,551,163
945,512,490,795
669,118,901,266
669,118,901,266
Vay ngn hn cc ngn hng

- Far East Bank
- Ngn hng Ngoi thng Vit Nam - Chi
nhnh TP. H Ch Minh
- Ngn hng Cng thng Vit Nam CN.TPHCM
Cng
Khon vay ngn hn cc Ngn hng vi li sut theo thi im nhn n, b sung vn lu ng, mua nguyn vt liu phc v sn xut kinh doanh.
21

16.
Vay v n thu ti chnh di hn

Trong K
S u nm
Gi Tr
S c kh nng
tr n
S cui k
S tng
S gim
Gi Tr
S c kh nng
tr n
- Cty TNHH MTV Cho thu ti chnh ngn

hng TMCP Ngoi Thng VN- CN TP.HCM
29,203,295,666
29,203,295,666
20,773,132,600
17,969,866,770
32,006,561,496
32,006,561,496
- Ngn hng Ngoi thng Vit Nam - Chi

nhnh TP. H Ch Minh
15,048,120,000
15,048,120,000
338,160,000
2,961,504,000
12,424,776,000
12,424,776,000
8,636,155,000
8,636,155,000
152,880,000,000
152,880,000,000
205,947,492,496
205,947,492,496
- Ngn hng u t v Pht trin Vit Nam Chi nhnh TP. H Ch Minh
- SGD Ngn hng TNHH MTV Shinhan VN
- Cng ty E-Land Asia Holding
- Ngn hng Pht trin Vit Nam - Chi nhnh
TP. H Ch Minh
Cng
8,636,155,000
27,382,480,000
27,382,480,000
464,640,000
149,520,000,000
149,520,000,000
3,360,000,000
672,342,843
672,342,843
221,826,238,509
221,826,238,509
27,847,120,000
672,342,843
33,572,087,600
49,450,833,613
Khon vay di hn cc ngn hng u t xy dng c bn v mua my mc thit b. Khon vay ny c m bo bng vic th chp ti sn
hnh thnh t vn vay.
22

17.
Phi tr ngi bn ngn hn

S cui k
S u nm
8,139,709,455
4,128,022,920
b.Cc i tng khc
54,442,673,156
3,232,969,740
2,228,535,360
9,937,030
173,259,902,207
389,760,000
115,031,994,733
Cng
233,174,017,493
127,689,487,108
a. Cc bn lin quan
Eland International Fashion (Shanghai) Co LTD
Eland World LTD
Cng ty TNHH Eland VN
18.
Thu v cc khon phi np Nh nc

Thu thu nhp doanh nghip
Thu thu nhp c nhn
S cui k
4,720,802,999
1,459,885,097
Khc
6,643,930
Cng
6,187,332,026
S u nm
2,685,189,298
667,282,503
3,352,471,801
Thu gi tr gia tng

Cng ty np thu gi tr gia tng theo phng php khu tr vi thu sut 10%.
Thu xut, nhp khu
Cng ty k khai v np theo thng bo ca Hi quan.
Tin thu t
Tin thu t c np theo thng bo ca c quan thu.
Cc loi thu khc
Cng ty k khai v np theo qui nh.
19.
Phi tr ngn hn khc

Bo him x hi, yt, bo him tht nghip
Kinh ph cng on
C tc phi tr
Phi tr qu bo tr
Phi tr qu gi h
Qu thu chi h BHXH
Phi tr khc
Cng
20.
S cui k
S u nm
23,895,091
1,223,569,875
118,884,570
610,166,750
2,191,249,231
1,084,552,516
1,058,912,264
29,566,537,650
363,656,750
871,518,344
126,237,667
133,477,467
5,378,555,700
31,994,102,475
Phi tr di hn khc
Phi tr gi tr quyn s dng t ang s dng
S cui k
17,876,000,000
S u nm
17,876,000,000
23

21.
22.
Chi ph phi tr ngn hn

S cui k
220,000,000
Chi ph kim ton

Hoa hng bn hng
Chi ph phi tr khc
Chi ph li vay
3,905,327,829
5,833,542,353
S u nm
132,000,000
187,850,400
5,200,951,938
5,245,466,502
Cng
9,958,870,182
10,766,268,840
Vn ch s hu
Vn u t ca Nh nc
Vn gp ca E-Land Hodings Pte.LTD
Vn gp ca cc c ng khc
Thng d vn c phn
C phiu qu
S cui k
90,000
212,707,990,000
279,291,430,000
22,720,075,000
(5,939,990,000)
S u nm
90,000
212,707,990,000
279,291,430,000
22,720,075,000
(5,939,990,000)
Cng
508,779,595,000
508,779,595,000
Danh sch cc c ng chnh c cht bi S Giao Dch Chng Khon TP.HCM (HOSE) ti
ngy 04 thng 06 nm 2015.
Chi tit vn u t ca ch s hu
C phiu
S lng c phiu ng k pht hnh
S lng c phiu bn ra cng chng
- C phiu ph thng
- C phiu u i
S lng c phiu c mua li
- C phiu ph thng
- C phiu u i
S lng c phiu ang lu hnh
- C phiu ph thng
Mnh gi c phiu ang lu hnh: 10.000 VND.
S cui k
49,199,951
49,199,951
49,199,951
S u nm
49,199,951
49,199,951
49,199,951
100,450
100,450
100,450
100,450
49,099,501
49,099,501
49,099,501
49,099,501
24

Bng i chiu bin ng vn ch s hu:
Din gii
A
S d u nm trc
Vn gp
ca
ch s
hu
1
Thng
d vn
c
phn
2
C
phiu
qu
Qy t
pht
trin
Li nhun
sau thu cha
phn phi
Cng
Qy khc
thuc vn
ch s
hu
6
491,999,510,000
22,720,075,000
(5,939,990,000)
42,191,799,435
15,086,185,164
140,532,742,910
706,590,322,509
167,191,096,711
167,191,096,711
(55,583,180,770)
(18,527,726,923)
(78,559,201,600)
(78,559,201,600)
- Li nhun nm trc
- Trch lp cc qy trong nm trc
24,703,635,898
12,351,817,949
- Chia c tc nm trc
S d cui nm trc
491,999,510,000
22,720,075,000
(5,939,990,000)
66,895,435,333
27,438,003,113
173,581,457,251
776,694,490,697
S d u nm nay
491,999,510,000
22,720,075,000
(5,939,990,000)
66,895,435,333
27,438,003,113
173,581,457,251
776,694,490,697
90,243,897,774
90,243,897,774
(92,620,227,197)
(42,100,103,271)
(29,459,700,600)
(29,459,700,600)
141,745,427,228
795,378,584,600
- Li nhun nm nay
- Trch lp cc qy trong nm nay
50,520,123,926
- Chia c tc nm nay
S d cui nm nay
491,999,510,000
22,720,075,000
(5,939,990,000)
117,415,559,259
25
27,438,003,113

23.
Qu khen thng, phc li

S u nm
Tng khc
Trch lp t li
nhun
Chi qu trong
nm
S cui nm
Qu khen thng
8,434,427,015
Qu phc li
2,176,407,676
25,010,000
16,840,041,308
(5,078,058,482)
13,963,400,502
10,610,834,691
25,010,000
42,100,103,271
(5,078,058,482)
47,657,889,480
Cng
25,260,061,963
33,694,488,978
24. C tc phi tr
S u nm
S c tc cng b trong nm
S c tc tr bng tin trong nm
Cng
S cui k
29,566,537,650
29,459,700,600
S u nm
97,278,800
78,559,201,600
(58,907,353,680)
(49,089,942,750)
118,884,570
29,566,537,650
VI.
THNG TIN B SUNG CHO CC KHON MC TRNH BY TRONG BO CO KT

QU HOT NG KINH DOANH TNG HP
1.
Doanh thu bn hng v cung cp dch v

Nm nay
1,328,087,472,236
Nm trc
1,300,496,034,746
- Doanh thu xut khu

- Doanh thu ni a
- Ph gia cng
- Doanh thu khc
Cc khon gim tr doanh thu
- Gim gi hng bn
- Hng bn tr li
1,159,397,129,610
114,626,225,393
46,980,390,647
7,083,726,586
(1,075,119,974)
1,148,517,850,374
115,864,608,738
26,758,926,237
9,354,649,397
(6,935,176,054)
(1,075,119,974)
(6,935,176,054)
Doanh thu thun
1,327,012,352,262
1,293,560,858,692
Nm nay
669,926,735,256
215,663,582,428
28,228,849,449
189,612,718,025
10,411,170,521
Nm trc
746,137,606,463
164,622,737,066
25,479,286,055
161,658,946,374
5,806,584,139
1,113,843,055,680
1,103,705,160,097
Tng doanh thu
2.
Gi vn hng bn
Chi ph nguyn vt liu
Chi ph nhn cng
Chi ph khu hao
Chi ph sn xut chung
Chi ph khc
Cng
26

3.
4.
Doanh thu hot ng ti chnh

Li tin gi, tin cho vay
C tc v li nhun c chia
Li chnh lch t gi thc hin
Nm nay
958,376,310
176,250,000
6,378,034,838
Nm trc
941,132,868
176,250,000
3,208,207,690
Cng
7,512,661,148
4,325,590,558
Nm nay
11,131,209,712
(1,209,882,182)
11,113,328,156
11,141,995,584
Nm trc
14,643,382,095
500,878,462
6,440,000
7,625,830,193
2,606,238,603
32,176,651,270
25,382,769,353
Chi ph ti chnh
Chi ph li vay
(Hon nhp) D phng gim gi cc khon u t
Chi ph ti chnh khc
L chnh lch t gi cha thc hin
L chnh lch t gi thc hin
Cng
5.
Chi ph bn hng
Nhng ch tiu sau y c a vo chi ph bn hng:
Chi ph nhn vin
Ph vn chuyn
Ph ngn hng
Hoa hng, chit khu
6.
Nm nay
14,570,244,278
7,960,254,833
3,675,677,204
2,296,716,930
Chi ph qun l doanh nghip

Nhng ch tiu sau y c a vo chi ph qun l doanh nghip:
Nm nay
Chi ph nhn vin
21,600,196,395
Chi ph thu t
2,862,343,170
Chi ph khu hao ti sn c nh
1,906,261,692
D phng tr cp mt vic
3,507,617,546
Ph tin ch
981,872,591
7.
Nm trc
9,986,333,050
8,194,389,172
3,121,465,766
3,225,274,876
Nm trc
23,694,992,091
1,325,158,872
2,230,821,000
4,617,491,758
1,104,828,055
Thu nhp khc

Thanh l, nhng bn ti sn c nh
Thu thanh l, nhng bn vt t
Thu khc
Nm nay
1,011,713,532
398,288,524
815,640,877
Nm trc
226,557,807
1,272,727
1,406,818,586
Cng
2,225,642,933
1,634,649,120
27

8.
Chi ph khc
Chi t thanh l, nhng bn vt t
Chi ph khc
Cng
9.
Nm trc
204,123,892
1,003,544,598
204,123,892
Nm nay
645,832,058,140
235,418,126,336
31,587,158,613
274,999,401,842
53,814,199,530
Nm trc
711,107,726,464
207,350,486,274
27,903,575,671
191,888,659,975
43,634,929,721
1,241,650,944,461
1,181,885,378,105
Chi ph sn xut kinh doanh theo yu t

Chi ph nguyn liu, vt liu
Chi ph nhn cng
Chi ph khu hao ti sn c nh
Chi ph dch v mua ngoi
Chi ph khc
Cng
VII.
Nm nay
45,670,979
957,873,619
CNG C TI CHNH
Qun l ri ro vn
Cng ty qun tr ngun vn nhm m bo rng cng ty c th va hot ng lin tc va ti a
ha li ch ca cc c ng thng qua ti u ha s d ngun vn v cng n. Cu trc vn ca
Cng ty gm c phn vn thuc s hu ca cc c ng ca Cng ty (bao gm vn c phn, thng
d vn c phn, c phiu qy, cc qu, v li nhun sau thu cha phn phi).
H s n by ti chnh
H s n by ti chnh ca Cng ty ti ngy 30/06/2015 nh sau:
Cc khon vay
Tr: tin v cc khon tng ng tin
N thun
Vn ch s hu
T l n thun trn vn ch s hu
30/06/2015
875,066,393,762
91,682,183,465
783,384,210,297
795,378,584,600
0.98
31/12/2014
868,729,079,407
132,600,437,262
736,128,642,145
776,694,490,697
0.95
Cc chnh sch k ton ch yu:

Chi tit cc chnh sch k ton ch yu v cc phng php m Cng ty p dng (bao gm cc
tiu ch ghi nhn, c s xc nh gi tr v c s ghi nhn cc khon thu nhp v chi ph) i
vi tng loi ti sn ti chnh v cng n ti chnh c trnh by ti thuyt minh IV.
28

Cc loi cng c ti chnh:

Gi tr ghi s
30/06/2015
31/12/2014
Ti sn ti chnh
Phi thu khch hng v phi thu khc
Cc khon u t
Cc khon k qu
91,682,183,465
239,649,933,607
2,767,600,000
281,183,703
132,600,437,262
142,553,185,453
2,767,600,000
401,180,000
Tng
334,380,900,775
278,322,402,715
57,941,744,078
817,124,649,684
238,552,573,193
9,958,870,182
1,123,577,837,137
47,954,905,382
820,774,174,025
159,683,589,583
10,766,268,840
1,039,178,937,830
Cng n ti chnh
Cc khon n thu ti chnh
Cc khon vay
Phi tr ngi bn v phi tr khc
Chi ph phi tr
Tng
Mc tiu qun l ri ro ti chnh
Cng ty xy dng h thng qun l ri ro nhm pht hin v nh gi cc ri ro m Cng ty phi

chu, thit lp cc chnh sch v quy trnh kim sot ri ro mc chp nhn c. H thng qun l
ri ro c xem xt li nh k nhm phn nh nhng thay i ca iu kin th trng v hot
ng ca Cng ty.
Ri ro ti chnh bao gm ri ro th trng (bao gm ri ro t gi, ri ro li sut, ri ro v gi c
phiu, v ri ro v gi hng ha), ri ro tn dng v ri ro thanh khon. Cng ty khng thc hin
cc bin php phng nga cc ri ro ny do thiu th trng mua cc cng c ti chnh ny
Qun l ri ro th trng
Qun l ri ro t gi
Cng ty thc hin mt s cc giao dch c gc ngoi t. Theo , cng ty s chu ri ro khi c bin
ng v t gi.
Gi tr ghi s ca cc ti sn bng tin v cng n bng tin c gc ngoi t ti thi im cui k
lp bo co ti chnh nh sau:
Cng n
Ti sn
30/06/2015
31/12/2014
30/06/2015
31/12/2014
VND
VND
VND
VND
la m (USD)
955,674,116,776 902,918,377,056
231,634,472,177 217,620,592,371
Euro (EUR)
788,626,905
240,861,065
5,485,867
6,006,132
Yn Nht (JPY)
17,778,549
17,931,727
Tng cng
956,462,743,681 903,159,238,121
231,657,736,593 217,644,530,230
29

Phn tch nhy i vi ngoi t

Cng ty ch yu chu nh hng ca thay i t gi ca ng la M.
Phn tch nhy vi ngoi t ch p dng cho cc s d ca cc khon mc tin t bng ngoi t
ti thi im cui k v iu chnh vic nh gi li cc khon mc ny khi c 10% thay i ca t
gi. Nu t gi ca ng ngoi t USD so vi ng Vit Nam tng/gim 10% th li nhun trc
thu trong k ca Cng ty s gim/tng 72.403.964.460 ng tng ng.
Qun l ri ro v gi c phiu
Cc c phiu do Cng ty nm gi b nh hng bi cc ri ro th trng pht sinh t tnh khng
chc chn v gi tr tng lai ca c phiu u t. Cng ty qun l ri ro v gi c phiu bng cch
thit lp hn mc u t. Hi ng Qun tr ca Cng ty cng xem xt v ph duyt cc quyt nh
u t vo c phiu nh ngnh ngh kinh doanh, cng ty u t, v.v. Cng ty nh gi ri ro v
gi c phiu l khng ng k.
Cng ty cng chu ri ro v gi ca cng c vn pht sinh t cc khon u t vo cc cng ty con
v cng ty lin kt. Hi ng Qun tr ca Cng ty xem xt v ph duyt cc quyt nh u t vo
cng ty con v cng ty lin kt nh ngnh ngh kinh doanh, cng ty u t, v.v Cc khon u
t vo cc cng ty con v cng ty lin kt c nm gi khng phi cho mc ch kinh doanh m
cho mc ch chin lc lu di. Cng ty khng c nh bn cc khon u t ny trong tng lai
gn.
Qun l ri ro li sut
Cng ty chu ri ro li sut pht sinh t cc khon vay chu li sut c k kt. Ri ro ny s
c Cng ty qun l bng cch duy tr mc hp l cc khon vay v phn tch tnh hnh cnh
tranh trn th trng c c li sut c li cho Cng ty t cc ngun cho vay thch hp.
nhy ca li sut
nhy ca cc khon vay i vi s thay i li sut c th xy ra mc hp l trong li sut.
Vi gi nh l cc bin s khc khng thay i, nu li sut ca cc khon vay vi li sut th ni
tng/gim 2% th li nhun trc thu ca Cng ty trong k s gim/tng 8.171.246.497 ng.
Qun l ri ro v gi hng ha
Cng ty mua nguyn vt liu, hng ha t cc nh cung cp trong v ngoi nc phc v cho
hot ng sn xut kinh doanh. Do vy, Cng ty s chu ri ro t vic thay i gi bn ca nguyn
vt liu, hng ha.
Qun l ri ro tn dng
Ri ro tn dng xy ra khi mt khch hng hoc i tc khng p ng c cc ngha v trong
hp ng dn n cc tn tht ti chnh cho cng ty. Cng ty c chnh sch tn dng ph hp v
thng xuyn theo di tnh hnh nh gi xem cng ty c chu ri ro tn dng hay khng. Cng
ty khng c bt k ri ro tn dng trng yu no vi cc khch hng hoc i tc bi v cc khon
phi thu n t mt s lng ln khch hng hot ng trong nhiu ngnh khc nhau.
30

Qun l ri ro thanh khon

Mc ch qun l ri ro thanh khon nhm m bo ngun vn p ng cc ngha v ti
chnh hin ti v trong tng lai. Tnh thanh khon cng c Cng ty qun l nhm m bo
mc ph tri gia cng n n hn v ti sn n hn trong k mc c th c kim sot i
vi s vn m Cng ty tin rng c th to ra trong k . Chnh sch ca Cng ty l theo di
thng xuyn cc yu cu v thanh khon hin ti v d kin trong tng lai nhm m bo Cng
ty duy tr mc d phng tin mt, cc khon vay v vn m cc ch s hu cam kt gp
nhm p ng cc quy nh v tnh thanh khon ngn hn v di hn hn.
Cc bng di y trnh by chi tit cc mc o hn theo hp ng cn li i vi ti sn ti
chnh v cng n ti chnh phi phi sinh v thi hn thanh ton nh c tha thun. Cc bng
ny c trnh by da trn dng tin cha chit khu ca ti sn ti chnh gm li t cc ti sn
, nu c v dng tin cha chit khu ca cng n ti chnh tnh theo ngy sm nht m Cng ty
phi tr. Cc bng ny trnh by dng tin ca cc khon gc v tin li. Vic trnh by thng tin
ti sn ti chnh phi phi sinh l cn thit hiu c vic qun l ri ro thanh khon ca Cng ty
khi tnh thanh khon c qun l trn c s cng n v ti sn thun.
Ti ngy 30/06/2015
Di 1 nm
91,682,183,465
91,682,183,465
239,649,933,607
239,649,933,607
Cc khon u t
Cc khon k qu
Tng cng
Trn 1 nm
2,767,600,000
281,183,703
Tng cng
2,767,600,000
281,183,703
331,613,300,775
2,767,600,000
334,380,900,775
25,935,182,582
32,006,561,496
57,941,744,078
Cc khon vay
643,183,718,684
173,940,931,000
817,124,649,684
238,552,573,193
238,552,573,193
9,958,870,182
9,958,870,182
Chi ph phi tr
Tng cng
Chnh lch thanh khon thun

Ti ngy 31/12/2014
917,630,344,641
205,947,492,496
1,123,577,837,137
(586,017,043,866)
(203,179,892,496)
(789,196,936,362)
Di 1 nm
Trn 1 nm
Tng cng
132,600,437,262
132,600,437,262
142,553,185,453
142,553,185,453
Cc khon u t
Cc khon k qu
Tng cng
2,767,600,000
401,180,000
275,554,802,715
2,767,600,000
401,180,000
2,767,600,000
278,322,402,715
31

18,751,609,716
29,203,295,666
47,954,905,382
Cc khon vay
628,151,231,182
192,622,942,843
820,774,174,025
159,683,589,583
159,683,589,583
10,766,268,840
10,766,268,840
Chi ph phi tr
Tng cng
Chnh lch thanh khon thun
817,352,699,321
221,826,238,509
1,039,178,937,830
(541,797,896,606)
(219,058,638,509)
(760,856,535,115)
Bt chp cc chnh lch thanh khon hin ti, Ban Gim c tin tng rng Cng ty c th to ra
ngun tin p ng cc ngha v ti chnh khi n hn da trn ngun tin to ra t hot ng
kinh doanh v bng vic duy tr ti thiu mt s cc khon tn dng sn sng s dng.
VIII.
GIAO DCH VI CC BN LIN QUAN
1. Giao dch vi cc bn lin quan trong k nh sau:

a. Doanh thu bn hng v cung cp dch v
Nm nay
Nm trc
318,460,809
588,204,932
Cng ty TNHH MTV Thnh Cng Vnh Long
515,793,600
b. Mua hng ha v dch v

Nm nay
Nm trc
72,267,789
c. Hot ng ti chnh
Nm nay
Nm trc
C tc cng b cho cc c ng
29,459,700,600
49,099,501,000
C tc tr cho E-Land Asia Holding (bng tin)
25,524,958,800
21,270,799,000
721,251,101
662,932,563
Li cc khon vay t E-Land Asia Holding

2. S d cui k vi cc bn lin quan
a. Phi thu khch hng

S cui k
S u nm
60,758,311
567,372,960
69,629,232
32

b. Phi thu khc
Cng ty CP Thnh Ch
S cui k
S u nm
2,602,375,000
2,602,375,000
52,896,708,060
c. Vay di hn
E-Land Asia holdings Pte Ltd
S cui k
152,880,000,000
S u nm
149,520,000,000
S cui k
9,937,030
S u nm
389,760,000
S cui k
5,398,868,530
S u nm
4,677,617,429
d. Phi tr ngi bn
e. Chi ph phi tr (tin li vay)
E-Land Asia holdings Pte Ltd
IX.
BO CO B PHN
Cng ty la chn khu vc i l l b phn bo co chnh yu v ri ro v li ch kinh t ca
Cng ty tng i khc bit theo tng khu vc a l.
Kt qu bo co b phn bao gm cc khon mc phn b trc tip cho mt b phn cng nh
cho cc b phn c phn chia theo mt c s hp l. Cc khon mc khng c phn b gm
doanh thu t hot ng ti chnh, chi ph ti chnh, chi ph bn hng, chi ph qun l doanh
nghip, li nhun khc, v thu thu nhp doanh nghip. Kt qu kinh doanh b phn trong k nh
sau:
B phn theo khu vc a l
Khi trnh by thng tin b phn theo khu vc a l, doanh thu b phn da vo v tr a l ca
cc khch hng ti Vit Nam (trong nc) hay cc nc khc ngoi Vit nam (Xut khu).
Cng ty khng tin hnh lp bo co b phn cho cc ch tiu trn bng cn i k ton do khng
c s tin hnh chia tch.
T 01/01/2015
T 01/01/2014
n 30/06/2015
n 30/06/2014
Trong nc
Doanh thu
128,926,086,638
125,468,383,489
Gi vn
108,215,591,251
107,053,411,021
Li nhun gp
20,710,495,387
18,414,972,468
33

Xut khu
Doanh thu
Gi vn
Li nhun gp
1,198,086,265,624
1,005,627,464,429
1,168,092,475,203
996,651,749,076
192,458,801,195
171,440,726,127
B phn theo lnh vc kinh doanh

Bo co ti chnh ny khng trnh by thng tin b phn theo lnh vc kinh doanh v hot ng
ca Cng ty ch yu tp trung vo hot ng sn xut, thng mi ngnh dt may.
X.
NHNG THNG TIN KHC

Gii trnh v li nhun sau thu thu nhp doanh nghip qu II nm 2015 tng 20% so vi
cng k qu II nm 2014 do:
Doanh thu qu II/2015 tng 10% so vi qu II/2014.
Gi vn trn doanh thu qu II/2015 t 83%, gim 2% so vi qu II/2014.
T , dn n li nhun gp qu II/2015 tng 2,5% so vi cng k nm 2014.
34

2a. BCTC Rieng Quy Ii - 2015

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2a. BCTC Rieng Quy Ii - 2015

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CNG TY C PHN DT MAY U T THNG MI THNH CNG

S 36 ng Ty Thnh, Phng Ty Thnh, Qun Tn Ph, TP. HCM.

Ngy 12 thng 08 nm 2015

CNG TY C PHN DT MAY T TM THNH CNG

I. Tin v cc khon tng ng tin

II. u t ti chnh ngn hn

III. Cc khon phi thu ngn hn

IV. Hng tn kho

Bo co ny phi c c cng vi Bn thuyt minh Bo co ti chnh ring

CNG TY C PHN DT MAY T TM THNH CNG

I. Cc khon phi thu di hn

TNG CNG TI SN (270 = 100 + 200)

Bo co ny phi c c cng vi Bn thuyt minh Bo co ti chnh ring

CNG TY C PHN DT MAY T TM THNH CNG

Bo co ny phi c c cng vi Bn thuyt minh Bo co ti chnh ring

CNG TY C PHN DT MAY U T THNG MI THNH CNG

3. Li nhun t hot ng kinh doanh trc thay

Lu chuyn tin thun t hot ng kinh doanh

- (Li), l chnh lch t gi hi oi do nh gi li

II. Lu chuyn tin t hot ng u t

Bo co ny phi c c cng vi Bn thuyt minh Bo co ti chnh ring

CNG TY C PHN DT MAY U T THNG MI THNH CNG

BN THUYT MINH BO CO TI CHNH RING

Lnh vc kinh doanh : Sn xut, dch v, thng mi

Ngnh ngh kinh doanh:

Bn thuyt minh ny l mt b phn hp thnh v phi c c cng vi Bo co ti chnh ring

CNG TY C PHN DT MAY U T THNG MI THNH CNG

Tng s cc cng ty con: ti ngy 30 thng 06 nm 2015, cng ty c 4 cng ty con.

Danh sch cc cng ty con:

Cng ty C phn Thnh Quang p c Hnh, x c Lp H, Huyn

Cng ty TNHH Mt Thnh X Ha Ph, Huyn Long H, Tnh

Cng ty TNHH TC Tower

Qun Tn Ph, TP.HCM

Ti ngy 30/06/2015, cng ty cha gp vn vo Cng ty TNHH TC Tower.

Danh sch cc cng ty lin kt:

Cng ty C phn Chng 72-74 Nguyn Th Minh Khai, Qun 1,

Cng ty C phn u t Qun Tn Ph, TP.HCM.

Cng ty C phn Du lch Tnh B Ra Vng Tu.

NM TI CHNH, N V TIN T S DNG TRONG K TON

n v tin t s dng trong k ton

Bn thuyt minh ny l mt b phn hp thnh v phi c c cng vi Bo co ti chnh ring

CNG TY C PHN DT MAY U T THNG MI THNH CNG

CHUN MC V CH K TON P DNG

Tuyn b v vic tun th chun mc k ton v ch k ton

CC CHNH SCH K TON P DNG

Tin v tng ng tin

Cc khon phi thu thng mi v phi thu khc

Bn thuyt minh ny l mt b phn hp thnh v phi c c cng vi Bo co ti chnh ring

CNG TY C PHN DT MAY U T THNG MI THNH CNG

100% gi tr i vi khon n phi thu qu hn trn 3 nm.

i vi n phi thu cha qu hn thanh ton nhng kh c kh nng thu hi: cn c vo d

Bn thuyt minh ny l mt b phn hp thnh v phi c c cng vi Bo co ti chnh ring

CNG TY C PHN DT MAY U T THNG MI THNH CNG

Bn thuyt minh ny l mt b phn hp thnh v phi c c cng vi Bo co ti chnh ring

CNG TY C PHN DT MAY U T THNG MI THNH CNG

Ngun vn kinh doanh - qu

Thu thu nhp doanh nghip

Bn thuyt minh ny l mt b phn hp thnh v phi c c cng vi Bo co ti chnh ring

CNG TY C PHN DT MAY U T THNG MI THNH CNG

Thng t 128/2003/TT-BTC ngy 22/12/2003 ca B Ti Chnh hng dn v thu

Nguyn tc chuyn i ngoi t

Bn thuyt minh ny l mt b phn hp thnh v phi c c cng vi Bo co ti chnh ring

CNG TY C PHN DT MAY U T THNG MI THNH CNG