CONG TY CO PHAN GTNFOODS

(Thanh lap tai nirac Cong hoa Xa hoi Chu nghTa Viet Nam)
BAO CAO TAI CHINH QUY I NAM 2017

Ha Noi - Thang 04 nam 2017

CONG TY C6 PHAN GTNFOODS
So 92 V5 Thj Sau, phirdng Thanh Nh&n
Q. Hai Ba Trirng, Th&nh pho Ha Npi

BANG CAN DOI KE TOAN

Tai ngay 31 thang 03 nam 2017
MAU SOB01-DN
Dan vi tinh: VND
TAISAN MS Thuyet So cuoi nam So dau n3m
minh
so
A. TAI SAN NGAN HAN 100 548.604.827.582 1.894.016.829.082
I. Tien v& cac khoan tuong duong tiln 110 V.l 344.524.263.249 469.263.504.377
1. Tien 111 2.368.228.285 15.263.504.377
2. Cac khoan tirong duong tien 112 342.156.034.964 454.000.000.000
II. Dau tir tai chinh ng5n han 120
1. Chung khoan kinh doanh 121 —
3. Dau tu nkm giu den ngay dao han 123
III. Cac khoan phai thu ng5n han 130 199.035.755.763 1.416.014.804.526
1. Phai thu ngSn han ciia khach hang 131 V.2 37.170.902.885 40.582.658.538
2. Tra trudc cho ngudi brin ngrin han 132 V.3 37.159.112.112 1.278.473.893.531
5. Phai thu ve cho vay ngSn han 135 V.4 30 100 000 000 27 500 000 000
6 Phai thu npSn han khar
136
V5 94 60S 740 7 6 6 6Q 458 757 457
7
V'. 1Mir
IIU1 nhiSno
1 1 1 * 1 11.—nhai
111 1 1 I thu
U I 1 I khri
V J l U v Hrvi 1 37
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1 44 00 ^ 0Q7 81 ^ 7 4 6 8 4Q8 7 1 7 4 6 8

I./.1 nL-Hfino
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niiav 1 SO 14 8 6 6 4 1Q4 71Q 8 0 7 7 1 1

1.1 v_i hi111 nrii [Mil Ira ll o frirrrp 11 UUtnllgUll Hull

o 3 n han 11 J5H 1
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.4ZV i 8 8 867 ^na
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A . i iiuc V J i V J i u u y t i\iitiu
f i T f i T H i x a o k h a n trfr u u
1 <v7 V .03 77
/ Z . o867
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1 53 6 584 883 6 ^84 887
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i P* h• aIiUlt hOUI
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hn au11nnHull MIclL
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ID .. I 1 AVI 1 1 il'ii
iitii 9i Ai m u.ii / A 11 710
it I o ^ nnn nnn
ft Phai thu Hai han khsip 716
s nnn nnn
II. vs.T&ii sanuiucovsui
IKII dinhnun IVIIUV
220 3 3 6 3 S11 173 1 S 7 0 7 7 S 7 7 0

1. Tai san co dinh huu hinh 221 V9 3304 9 7 5 170 3 467 68Q 774
J . J Z 7 . / I J . I ly

- Nguyen gia 222

_ _ 1 4.544.592.728 4.544.592.728
- Gia tri h a n m<Sn Ifiv kp
VJ iii iii iiuvs uivsu iIIy i\v 773 ^(\ 1J.Z37.00
.JU4.7iJ.
73Q . 010 £,\j
667/ 6nB"\ 5) 11(\ .Uo
n s i 1 o.yUZ.yjH)
m o^/is
3. Tai san co djnh vo hinh 227 V.10 58.586.003 67.086.005
- Nguyen giri 228 142.000.000 142.000.000
- Gia tri hao m6n luy ke 229 (83.413.997) (74.913.995)
V. Dau tu tai chinh dai han 250 V.8 2.314.533.194.320 1.047.120.031.115
1. Diu tu vao cong ty con 251 2.212.755.481.996 878.123.752.300
2. Dau tu vao cong ty lien doanh, lien k£t 252 106.944.555.787 106.944.555.787
3. Dau tu gdp von vao don vi khac 253 67.218.566.491
4. Du phdng dau tu tai chinh dai han 254 (5.166.843.463) (5.166.843.463)
VI. Tai s a u d a i han khac 260 55.843.337 367.334.359
1. Chi phi tra trudc dai han 261 V.6b 55.843.337 367.334.359
TONG CQNG TAI SAN 270 2.866.759.047.732 2.945.033.970.335
CONG TY CO PHAN GTNFOODS
So 92 VO Thj Sau, phudng Thanh Nhrin
Q. Hai Ba Tnrng, Thrinh pho Hri Noi

BANG CAN DOI KE TOAN (Tiep theo)

Tai ngay 31 thang 03 nam 2017
MAU SOB01-DN
DOTI vj tinh: VND

NGUON VON MSi Thuyet So cuoi nam So dau nam

so minh
C. NQ PHAI TRA 300 35.633.837.100 116.605.262.305
I. Np ngrin han 310 35.633.837.100 21.605.262.305
1. Phai tra ngirdi ban ngrin han 311 V.ll 21.833.246.771 8.801.484.898
2. Ngudi mua tra tien trudc 312 V.7 1.235.000.100
3. Thu§ va eric khorin phai nop Nha nude 313 V.12 2.324.069.717 2.045.816.647
4. Phai tra ngudi lao dpng 314 355.526.686 233.043.323
5. Chi phi phai trri ngrin han 315 V.14 - 513.923.611
9. Phai tra ngrin han khric 319 V.15 9.885.993.826 10.010.993.826
II. Nu dai han 330 95.000.000.000
8. Vay va no thue tai chinh dai han 338 V.13 95.000.000.000
D. VON CHU SO HU'U 400 2.831.125.210.632 2.828.428.708.030
I. Von chu so huu 410 V.16 2.831.125.210.632 2.828.428.708.030
1. Von gdp cua chu so hum 411 2.500.000.000.000 2.500.000.000.000
- Co phieu pho thong co quyen bieu quyet 411a 2.500.000.000.000 2.500.000.000.000
2. Thring du vdn cd phan 412 245.042.505.974 245.042.505.974
11. Loi nhuan sau thue chua phan phdi 421 86.082.704.658 83.386.202.056
- LNST chua phan phdi luy ke den cudi ky trirac 421a 83.386.202.056 76.091.481.668
- LNST chua phan phdi ky nay 421b 2.696.502.602 7.294.720.388
TONG CQNG NGUON VON 440 2.866.759.047.732 2.945.033.970.335

Ta Vrin Quyen Hoang Manh Cuong Nguyen Thj Thu Huyen

Chu tjch HDQT Ke torin truong Ngudi lap bieu
Ngay 20 thang 04 nam 2017
CONG TY C6 PHAN GTNFOODS
S6 92 V6 Thj Sriu, phudng Thanh Nhrin
Q. Hai Bri Trung, Thrinh ph6 Hri NQi

BAO CAO KET QUA HOAT DQNG KINH DOANH MAU B 02-DN/HN
Quy I nrim 2017 Don vi tinh: VND
Quy I 1 5 1
ivia so Thuyet
minh Luy ke tudau n3m
N5m 2017 NSm 2016 Nam 2017 N3m 2016
den cuoi quy nriy
n o i i i/ cno
1.Doanh thu cung cap hang hda va djch vu 01 6.1 400.558.579.846 698.981.436.546
* IUI CAC
400.558.579.846 o 9 o . not
9 o 1.4 J 0 . 3 4 O
A1C CAC

2.Cac khoan giam tru doanh thu 02

3.Doanh thu thuan tu hang hoa vri djch vu(10 = 01 - 02) 10 400.558.579.846 6cc\o
9 8 . n9 o8 t1 . 4 3 6 . 5 4 6
A1C CAC
400.558.579.846 0cno
9 o . not
9ol.4J0.340
AHC CAC

COO 1C] *7C3 HCiC COO Hf\C

4.Giri von hang ban 11 6.2 399.890.041.681
6 6 8 1 1 8 16S
399.890.041.681 1C^ H11

5.Loi nhuan gpp ve ban hang vri cung cap DV(20 = 10-11) 20 OOo. J J O . I O J ooo.JO /JJ./U6
1 01.6666
in^ 4066 8 1 *760
34ft 6 6 8 S I S 16S 10 4 1 91.6/8Jj.zUo
^ 866 666 76ft
3 340
J.oOO.OOO. /OU
OOO.JO

6.Doanh thu hoat dong tai chinh 21 6.3 c r ^ A f\f\*\

J.oOO.OOO. /OU £" o^7*> A f\f\H
7.Chi phi hoat dong tai chinh 22 0.4 324.583.333 HIC HHC\ m o
324.583.333 /JO.
H1C
/ /U.J /o
HH(\ 1HO

Trong do: Chi phi Idi vay 23 5.873.539.092

324.583.333 /JO. / /U.J /o
752.057.168 5.873.539.092
324.583.333 752.057.168
8.Chi phi ban hring 25 6.5 506.502.627 96.197.379 506.502.627 96.197.379
9.Chi phi quan ly doanh nghiep 26 6.5 2.298.172.005 2.931.651.884 2.298.172.005 2.931.651.884
lO.Loi nhuan thurin tu hoat dong kinh doanh{30 = 20 + (21 - 22) - (25 + 26)} 30 3.412.819.292 12.501.730.259 3.412.819.292 12.501.730.259
11 .Thu nhap khac 31 6.370.610 6.370.610
12.Chi phi khac 32 13.280.398 (1.834.349.353) 13.280.398 (1.834.349.353)
13.Loi nhuan khric (40 = 31 - 32) 40 6.6 (13.280.398) (1.827.978.743) (13.280.398) (1.827.978.743)
14.T6ng loi nhuan ke torin trudc thue(50 = 30 + 40) 50 3.399.538.894 10.673.751.516 3.399.538.894 10.673.751.516
15.Chi phi thud TNDN hien hanh 51 6.8 687.772.548 5.737.849.316 687.772.548 5.737.849.316
16.Lpi nhuan sau thue thu nhap doanh nghiep(60 = 50 - 51 - 52) 60 2.711.766.346 4.935.902.200 2.711.766.346 4.935.902.200
Hi&cft^qn tren co phieu 70 6.9. 10 35 10 35
^ 334 »>*

iyen Horing Manh Cudng Nguyln Thj Thu Huyen

Chu tjch HDQT Ke torin truong Ngudi lap bieu
CONG TY CO PHAN GTNFOODS
So 92 Vo Thi Sau, phudng Thanh Nhan
Quan Hai ba Trung , Thanh pho Ha Noi

BAO CAO LUTJ CHUYEN TIEN TE MAU B 03-DN

Quy I nam 2017 Don vj tinh: VND
BAO CAO LU U CHUYEN TIEN TE
(Theo phicang phdp gian tiep)
Luy ke tu* dau nam den
Ma cuoi quy nay
KHOAN MUC so
Nam 2017 Nam 2016
L LUXJ CHUYEN TIEN TU HOAT DQNG KINH DOANH
/. Lfti nhuan tru&c thue 01 3.399.538.894 10.673.751.516
2. Diiu chinh cho cac khoan
- KMu hao TSCD vri BDSDT 02 166.264.656 168.011.967
- Cric khoan du phdng 03
- L3i, 16 tu hoat d0ng dau tu 05 (5.873.539.092) (5.866.666.760)
- Chi phi lai vay 06 324.583.333 752.057.168
3. Lai nhuan tu HDKD tru&c thay doi von luu dpng 08 (1.983.152.209) 5.727.153.891
- Tang, girim cac khoan phai thu 09 (18.555.274.738) (39.256.847.740)
- T3ng, giam hang ton kho 10 3.405.901.722 (246.113.440)
- Tang, giam cac khoan phai tra (khong ke lai vay phai tra, thue (11.252.058.690)
thu nhap phai nop) 11 125.169.762.690
- T3ng, giam chi phi tra trudc 12 275.612.733 (166.446.032)
- Tang, giam chung khoan kinh doanh 13 (6.932.348.835)
- Tien 13i vay da tra 14 (838.506.944)
- Thue thu nhap doanh nghiep da nop 15 (5.006.773.338)
- Tien thu khac tir hoat d0ng kinh doanh 16
- Tien chi khac cho ho^t dpng kinh doanh 17
Luu chuyen tien thuan tu H dpng kinh doanh 20 (28.947.478.126) 79.288.387.196
II. LlTU CHUYEN TIEN TU H. DQNG DAU TU
1. Tidn chi mua sam, xay dung TSCD va cac TS dai han khric 21 (37.343.300.000)
3. Tien chi cho vay, mua ban cac cong cu no cua don vj khric 23 (2.600.000.000)
4. Tien thu hoi cho vay, brin lai cong cu no cua don vi khric 24 3.689.500.000
5. Tidn chi dau tu gdp von vrio don vi khric 25 (870.553.841) (217.885.541.875)
6. Tien thu hoi dau tu gdp von vao don vj khric 26 38.987.944.000
7. Tidn thu lai cho vay, co tuc va lai nhuan dupe chia 27 2.678.790.839 2.566.090.649
Luu chuyen tien thuan tu hoat dong dau tu 30 (791.763.002) (209.985.307.226)
III. LUU CHUYEN TIEN TU H. DQNG TAI CHINH
1. Tien thu tir phrit hrinh co phieu, nhan von gdp ciia chu sd hum 33 823.370.400.000
3. Tien thu tir di vay 33 43.352.000.000
4. Tien tra np goc vay 34 (95.000.000.000) (562.906.597.776)
Luu chuyen tien thuan tir hoat dpng tai chinh 40 (95.000.000.000) 303.815.802.224
LUU CHUYEN TIEN THUAN TRONG KY 50 (124.739.241.128) 173.118.882.194
Tien vri tuong duong tien dau ky 60 469.263.504.377 48.031.364.526
Anh hudng cua thay doi TG hoi dorii quy doi ngoai te 61
Tien vri tuong duong tien cuoi ky 70 344.524.263.249 221.150.246.720

Horing Manh Cuonj Nguyen Thi Thu Huyen

Chu tjch HDQT Ke toan truong Ngudi lap bieu
Ngay 20 thang 04 nam 2017
CONG TY C6 PHAN GTNFOODS
S6 92 V6 Thj Sriu, P. Thanh Nhan
Q. Hai Ba Trirng. Thanh ph6 Hri Npi
THUYET MINH BAO CAO TAI CHINH MAU B 03-DN
Cho ky tai chinh krit thiic tai ngay 31 thang 03 nam 2017

L THONG TIN KHAI QUAT

Cong ty Cd phrin GTNfoods tirin than lri Cong ty Co phrin Khoring san va Mdi trufrng Dai Viet, la cong ty
co phan dupe thanh lap vri hoat dong theo giay churng nhan dring ky doanh nghirip Cong ty Co phan lan
driu sd 0105334948 ngay 30 thang 5 nrim 2011 do Sd Kri hoach vri Drill tir thanh phd Ha Npi cap.
Trong quri trinh hoat dong, Cong ty dri dupe ddi ten tir "Cong ty Co phrin Khoring san va Moi trubng Dai
Vipt" thrinh "Cong ty Cd phrin GTNfoods", cric thay doi vri nganh nghri kinh doanh cung nhir vdn diriu 1?
cua Cong ty da dirge Sd Kri hoach va Dau tir thanh pho Ha Npi lan lirgt chirng nhan tai cric Giriy chirng
nhan dring ky kinh doanh thay doi.
Cong ty dri dirge Sd Ke hoach va Driu tir thanh pho Ha Npi crip Giriy chirng nhan dring ky kinh doanh
dring ky thay doi lrin thir 13 so 0105334948 vao ngay 2 thang 6 nrim 2016.
Ngrinh nghe kinh doanh chinh:
Hoat dong chinh cua Cong ty hirin nay la: Xriy dung cong trinh dirdng srit, duong bo; Xriy dung cong trinh
cong ich; Xriy dung nhri cac loai; Ban buon nong, lrim san nguyrin lieu; Ban buon phrin bdn va san phrim
ndng hda, Srin xurit dng nhira cung, dng nhua mrim, cac san pham khac tir plastic; San xurit vat Iipu xriy
dung tir drit set; San xurit srin phrim chju Ida; Dot than hoa (go, cui co ngudn gdc hgp phap),...
Try sd chinh cua Cong ty tai: So 92 V5 Thi Sau, phudng Thanh Nhan, qurin Hai Ba Trirng, tp Ha Npi.
II. CO SO LAP BAO CAO TAI CHINH VA KY KE TOAN
1. Co sd lap brio crio tai chinh
Brio crio tai chinh kern theo dupe trinh bay bring Dong Viet Nam (VND), theo nguyrin trie gia gdc va phu
hpp vdi cric Churin muc Ke toan Viet Nam, He thong Ke toan Vipt Nam va cac quy dinh hien hanh co lien
quan tai Viet Nam.
2. Ky ke torin
Nrim tai chinh cua Cong ty brit driu tir ngay 1 thang 1 va ket thue vrio ngay 31 thang 12.

III. CHUAN MUC VA CHE DO KE TOAN AP Dl^NG

1. Che dp ke torin rip dung
Cong ty rip dung Chri dp kri toan doanh nghi?p Viet Nam ban hrinh theo Thong tu sd 200/2014/TT-BTC
ngay 22 thring 12 nrim 2014 cua Bp Tai chinh, cac Churin mpc kri toan Viet Nam do Bp Tai chinh ban
hanh vri cric vrin ban sua ddi, bd sung, hudng drin thue hirin krim theo.
2. Hinh t Ii ii e sd ke torin rip dung
Hinh thue sd kri toan rip dyng dupe dring ky cua Cong ty lri kri torin trrin may vi tinh.
IV. CAC CHINH SACH KE TOAN AP Dl^NG
1. Tien vri cric khoan tuong duong tien
Tirin va cac khoan tuong duong tien bao gdm: tien mrit tai quy; tirin gui ngrin hang; cac khoan driu tu ngrin
han co thdi han thu hdi horic dao han khdng qua 3 thang co kha nring chuyrin ddi de dring thanh mpt lupng
tirin xric djnh va khdng co rui ro trong chuyrin ddi thanh tirin kri tir ngay mua khoan driu tu do tai thdi dirim
brio crio.
2. Cac khoan phai thu
Cac khoan phai thu dupe trinh bay theo gia tri ghi sd trir di cac khoan du phdng dupe lap cho cac khoan
phai thu khd ddi.
CONG TY C6 PHAN GTNFOODS
S6 92 V5 Thj Sriu, P. Thanh Nhrin
Q. Hai Bri Trirng, Thanh pho Hri Npi
THUYET MINH BAO CAO TAI CHINH
Cho ky tai chinh ket thue tai ngay 31 thang 03 nrim 2017

Du phdng np phai thu kho doi thri hirin phrin giri tri ciia cac khoan phai thu mri Cong ty du kien khdng c6
khri nring thu hdi tai ngay ket thue ky kri torin, trong do:
Naphdi thu qua han thanh toan:
Muc trich Irip du phong
Tir trrin 6 thring den dudi 1 nrim 30% giri tri
Tu 1 nrim drin dudi 2 nrim 50% giri trj
Tir 2 nrim drin dudi 3 nrim 70% giri trj
Tir 3 nrim trd Irin 100% giri trj
Npphdi thu khac:
Du phong np phai thu kho ddi dupe trich lap dua trrin muc ton that dp kirin khong thu hoi dupe.
S6 tring horic girim sd du tai khoan dp phdng dupe hach torin vao chi phi quan ly doanh nghirip Pong ky.
3. Hang ton kho
Hang ton kho dupe xric dinh trrin ca sd giri thrip hern giua giri gdc vri giri trj thuan cd thri thue hirin dupe.
Giri gdc hring ton kho bao gdm chi phi nguyrin vat lieu true tirip, chi phi lao dpng true tirip va chi phi srin
xurit chung, nriu cd, dri cd dupe hang ton kho d dja dirim va trang thai hirin tai. Giri gdc ciia hang ton kho
dupe xric dinh theo phucmg phrip binh quan gia quyrin. Giri tri thuan cd thri thue hirin dupe dupe xric djnh
bring giri brin udc tinh trir cric chi phi dri hoan thanh ciing chi phi tirip thi, brin hring vri phan phdi phrit sinh.
Du phdng cho hang ton kho dupe trich lap cho phan giri tri du kirin bi ton that do cric khorin suy girim
trong giri trj (do girim giri, hu hong, kern phrim chat, Idi thai..) cd thri xriy ra ddi vdi nguyrin vat lieu, thanh
phrim, hang hori ton kho thudc quyrin sd hum ciia Cong ty dua trrin bring chung hop ly vri sir suy girim giri
tri tai ngriy krit thue ky kri torin. Sd tring horic giam khorin du phdng girim giri hang ton kho dupe hach torin
vrio giri vdn hring brin trong ky.
4. Tai san co djnh hum hinh
Tai san hum hinh dupe ghi nhan la tai srin co djnh hum hinh nriu thda mrin ddng thai cric tiriu churin sau: (i)
Chric chrin thu dupe lpi ich kinh tri trong tuang lai tir vide sir dung tai san do; (ii) Cd thai gian sir dung
trrin 1 nrim trd lrin; (iii) Nguyrin gia tai srin phai dupe xric djnh mot each tin cay va co gia tri tir 30.000.000
VND trd lrin.
Tai san cd djnh hQm hinh dupe trinh bay theo nguyrin gia trir gia trj hao mdn luy kri.
Nguyen gia
Nguyrin giri tai san cd dinh hum hinh mua srim bao gdm gia mua va toan bd cac chi phi khac lirin quan true
tirip drin vi?c dua trii san vao trang thai srin sang sir dung.
Khdu hao
Tai san co dinh hQm hinh dupe khriu hao theo phuang phrip dudng thring dua trrin thai gian hum dung udc
tinh, cy thri nhu sau:
Sd nrim
Phuang tipn van trii 10
Thirit bi vrin phdng 03
5. Trii san co djnh vd hinh
Tai san cd djnh vd hinh ciia Cong ty thri hirin giri tri phan mrim kri torin. Giri trj phrin mrim kri torin lri toan
bp cric chi phi mri Cong ty dri chi ra tinh drin thai diem dua phrin mem vao sir dung. Phan mem kri toan
dupe khriu hao theo phuang phrip dudng thring trong thai gian 5 nrim.

7
CONG TY C6 PHAN GTNFOODS
S6 92 V6 Thj Sau, P. Thanh Nhrin
Q. Hai Bri Trirng , Thrinh pho Hri N0i
THUYET MINH BAO CAO TAI CHINH MAU B 03-DN
Cho ky trii chinh ket thue tai ngay 31 thring 03 nrim 2017

6. Cac khoan dau tu* tai chinh

Dau tu vao cac cong ty con
Cac khorin driu tu vao cac cong ty con ma trong d6 Cong ty nrim quyen kiem soat dupe trinh briy theo
phuang phrip giri gdc. Cric khorin phrin phdi lai nhurin mri cong ty me nhrin dupe tir so lai nhurin luy ke ciia
cac cong ty con sau ngay Cong ty nrim quyen kiem soat dupe ghi vao ket qua hoat dong kinh doanh trong
ky cua Cong ty. Cric khoan phrin phoi khac dupe xem nhu phrin thu hoi ciia cric khoan driu tu va dupe trir
vao giri tri driu tu.
Dau tu vao cac cong ty lien ket
Cac khorin driu tu vao cac cong ty lien ket ma trong do Cong ty co anh hudng dang ke dupe trinh bay theo
phuang phrip giri goc. Cric khorin phrin phoi lai nhurin tir so lai nhurin thurin luy ke ciia cac cong ty lien ket
sau ngay Cong ty co anh hudng dang ke dupe phrin bo vao ket qua hoat dpng kinh doanh trong ky ciia
Cong ty. Cric khoan phrin phdi khric dupe xem nhu phrin thu hdi cac khoan driu tu va dupe trir vao gia tri
driu tu.
Cac khoan dau tu chung khoan va cac khoan dau tu khac
Cac khoan driu tu chung khoan va cric khoan driu tu khric dupe ghi nhrin theo giri mua thue td vri cac chi
phi lien quan den giao djch mua cric khoan driu tu.
Du phdng ton that cac khoan dau tu tai chinh
Dp phdng ton that cac khoan driu tu tai chinh dupe trich lap theo cac quy dinh ve ke toan hifn hanh. Theo
do, Cong ty dupe phep trich lap dp phdng cho cac khorin driu tu chirng khorin tu do trao ddi cd giri tri ghi
sd cao han giri thi trudng tai ngay ket thue ky ke toan. Ddi vdi cac khoan driu tu tai chinh dai han, Cong ty
trich lap dp phdng ndu to chirc kinh te ma Cong ty dang driu tu bj lo, trir trucrng hop Id theo ke hoach da
dupe xric dinh trong phuang an kinh doanh trudc khi dau tu.
7. Chi phi di vay
Chi phi di vay lien quan true tiep den vide mua, driu tu xriy dung horic srin xurit nhung tai san crin mot thai
gian tuong ddi dai dd hoan thanh dua vao sir dung horic kinh doanh dupe cdng vao nguyen gia tai san cho
den khi tai san do dupe dua vao sir dung horic kinh doanh. Cac khorin thu nhap phat sinh tir viec driu tu
tarn thai cric khorin vay dupe ghi giam nguyen gia tai san cd lien quan.
Trit cri cac chi phi lrii vay khac dupe ghi vao ket qua hoat dpng kinh doanh trong ky ciia Cdng ty.
8. Chi phi tra trirdc
Chi phi tra trudc bao gdm cac chi phi tra trudc ngrin han horic chi phi trri trudc dai han tren bring crin ddi
ke toan va dupe phrin bd trong khoang thai gian tra trudc ciia chi phi tuong ung vdi cac lpi ich kinh td
dupe tao ra tu cac chi phi nay.
9. Cric khorin phai trri vri chi phi trich trudc
Cac khoan phai tra va chi phi trich trudc dupe ghi nhrin cho sd tidn phai tra trong tuong lai lien quan ddn
hang hoa va djch vu da nhrin dupe khdng phu thudc vao viec Cdng ty dri nhrin dupe hoa dan ciia nha cung
crip hay chua.
10. Von chu sd hiru
Vdn driu tu ciia chii sd hiru dupe ghi nhrin theo so vdn thue gdp ciia chii sd hiru.
Lpi nhurin sau thud chua phrin phdi la sd lpi nhurin tir cric hoat dpng ciia Cdng ty sau khi trir cac khoan
didu chinh do rip dung hdi to thay ddi chinh sach kd torin va didu chinh hdi td sai sot trong ydu ciia cac
nrim trudc.

8
CONG TY C6 PHAN GTNFOODS
So 92 VO Thj S£u, P. Thanh Nhan
Q. Hai Ba Trirng, Thanh ph6 Ha Noi
THUYET MINH BAO CAO TAI CHINH
Cho ky tai chinh kdt thue tai ngay 31 thring 03 nam 2017

11. Doanh thu

Doanh thu dupe ghi nhan khi Cong ty c6 kha nring nhan dupe cac lpi ich kinh te co the xac dinh dupe mot
each chac chan. Doanh thu dupe xac dinh theo gia tri hop ly ciia cac khoan da thu horic se thu dupe sau
khi trir di cac khoan chiet khriu thuong mai, giam gia hang ban va hang ban bj tra lai.
Doanh thu ban hang
Doanh thu ban hang dupe ghi nhan khi ddng thdi thda mrin trit ca eric didu kien sau: (i) Cong ty da chuydn
giao phrin lan riti ro va lpi ich grin lien vdi quyen sd hum san phrim horic hang hda cho ngudi mua; (ii)
Cong ty khong cdn nrim giu quyen quan ly hang hda nhu ngudi sd hQm hang hda horic quyen kiem soat
hang hda; (iii) Doanh thu dupe xric dinh tuong ddi chric chin; (iv) Cdng ty dri thu dupe horic sd thu dupe
lpi ich kinh td tu giao djch ban hang; va (v) Chi phi lien quan den giao djch ban hang cd thd xric dinh
dupe.
Doanh thu tir tien lai, tien ban quyen, cd tire va lai nhuan dupe chi a
Doanh thu phat sinh tir tidn 15i, tidn ban quyen, cd tire va lpi nhurin dupe chia ciia Cdng ty dupe ghi nhrin
khi thda mrin ddng thdi cac didu kien sau: (i) Cdng ty cd khri nring thu dupe lpi ich kinh td tir giao djch dd;
vri (ii) Doanh thu dupe xac dinh tuong ddi chric chan.
12. Thue
Thue thu nhap hi$n hanh
Sd thud hidn tai phai tra dupe tinh dua trdn thu nhap chiu thud trong ky. Thu nhap chju thud khric vdi lpi
nhurin thurin dupe trinh bay trdn brio crio ket qua hoat ddng kinh doanh vi thu nhap chiu thud khdng bao
gdm cric khoan thu nhap hay chi phi tinh thud horic dupe khriu trir trong cac nrim khac (bao gdm cri lo
mang sang, ndu cd) vri ngoai ra khdng bao gdm cric chi tidu khdng chju thud horic khdng dupe khriu trir.
Vi?c xric djnh thud thu nhap ciia Cdng ty crin cir vao cric quy djnh hipn hanh ve thud. Tuy nhidn, nhung
quy djnh nay thay ddi theo tirng thai ky vri vide xric djnh sau cimg vd thud thu nhap doanh nghidp tuy
thupc vrio ket quri kiem tra ciia ca quan thud cd thrim quyen.
Thue khac
Cac loai thud khric dupe rip dung theo cac lurit thud hidn hrinh tai Viet Nam.

V. THONG TIN B 6 SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG DOI KE TOAN
(Dan vj tinh: VND)
1. Tien vri cric khorin tuong tuong tien
31/03/2017 01/01/2017
Tidn mrit 574.810.295 1.418.207.469
Tidn giri ngrin hang 1.793.417.990 13.845.296.908
Cac khoan tuang duong tidn (*) 342.156.034.964 454.000.000.000
Cpng 344.524.263.249 469.263.504.377

9
CONG TY C6 PHAN GTNFOODS
S6 92 V6 Thj Sau, P. Thanh Nhrin
Q. Hai Bri Trirng, Thrinh ph6 Hri Npi
THUYET MINH BAO CAO TAI CHINH
Cho ky trii chinh ket thue tai ngriy 31 thring 03 nrim 2017

Phai thu cua khrich hring

31/03/2017 01/01/2017
a. Phai thu khach hring ngrin han 37.170.902.885 40.582.658.538
-CN Tdng Cong ty Che - Cong ty che Mdc Chriu 3.743.335.000 3.743.335.000
- Cong ty CP driu tir BZZ 820.244.909 3.956.400.000
-Cong ty CP Xurit Nhap Khriu Dire Nguyen 31.613.146.376 31.613.146.376
- Cong ty CP Driu tu va DV Cong Nghiep TN 107.334.246 457.334.246
- Cong ty CP Invest Triy Dai Duong 198.000.000 -
- Phai thu cac khrich hring khac 688.842.354 812.442.916
b. Phai thu khrich hring drii han - -
* Phai thu khrich hang la cric ben lien quan
- Chi nhanh Tong Cong Ty Che Viet Nam tai San la 3.743.335.000 3.743.335.000
Cong ty Chd Mdc Chriu.
Cpng 3.743.335.000 3.743.335.000
Tra trudc cho ngirdi brin
31/03/2017 01/01/2017
a. Tra trudc cho ngudi brin ngrin han
- Cong ty TNHH Lien Doanh DMC - VTS 4.721.075.000 4.721.075.000
- Cong ty VTS group 6.556.000.000 6.556.000.000
- Tra trudc tidn mua co phrin - 1.266.387.080.000
- Tra trudc ngudi ban khac 25.882.037.112 809.738.531
Cpng
"> ^ 1 CA H I | |A
1.278.473.893.531
37.159.112.112
4. Phai thu ve cho vay
31/03/2017 01/01/2017

a. Phrii thu ve cho vay ngrin han (*) 30.100.000.000 27.500.000.000

- Cong ty CP tre Cong nghiep Mpc Chriu 100.000.000
30.000.000.000 27.500.000.000
- Tdng Cong ty Chd Viet Nam - CTCP
b. Phrii thu ve cho vay dai han 30.100.000.000 27.500.000.000
Trong dd phai thu ve cho vay ben lien quan 30.000.000.000 27.500.000.000
- Tdng Cdng ty Chd - CTCP 100.000.000
- Cdng ty CP Tre Cdng nghipp Mpc Chriu
5. Phai thu khric 01/01/2017
31/03/2017
Giri trj Du phdng Giri trj Du phdng
a. Ngrin han 94.605.740.766 69.458.252.457
-Tamu-ng 30.796.915 10.000.000
- Ky quy, ky cupc 87.430.000 128.940.962
- Phai thu tir chuydn nhupng vdn: 15.000.000.000 15.000.000.000
- Lrii cho vay phai thu 4.716.281.588 1.604.977.779
-Phai thu khac 74.771.232.263 52.714.333.716

b. Dai han 5.000.000

Cpng 94.610.740.766 69.458.252.457
10
CONG TY C6 PHAN GTNFOODS
S6 92 V6 Thj S£u, P. Thanh Nhan
Q. Hai Ba Tnrng, Thanh ph6 Ha Npi

THUYET MINH BAO CAO TAI CHINH MAU B 03-DN

Cho ky trii chinh kk thiic tai ngay 31 thang 03 nam 2017

Chi phi tra trirdc

31/03/2017 01/01/2017
a. Ngrin han 69.211.429 188.862.504
- Cong cu dung cu phan bo 14.090.608 2.034.132
- Cac khoan khac 55.120.821 186.828.372
b. Dai han 55.843.337 367.334.359
- Chi phi cong cu, dung cu 52.548.545 98.271.412
- Cac chi phi khac 3.294.792 269.062.947
Cpng 125.054.766 556.196.863
Ngudi mua tra tien trudc
31/03/2017 01/01/2017
a. Ngudi mua tra tien trudc ngrin han
- Khach hang mua tieu tra tien trudc 1.235.000.100
Cpng 1.235.000.100

11
CONG TY C6 PHAN GTNFOODS
So 92 Vd Thi Sriu, P. Thanh Nhan
Q. Hai Ba Tnrng , Thanh ph6 Ha Npi

BAN THUYET MINH BAO CAO TAI CHINH Mau so B 09 - DN

8. Cric khoan dau tir trii chinh
a. Dau tir gdp von vrio don vi khric
31/03/2017 01/01/2017
Giri trj I m p
Giri goc Du phdng Giri go< Giri trj hpp ly Du phdng
!i
* Dau tu vao Cong ty con 2.319.700.037.783 (5.166.843.463) 878.123.752.300 (5.166.843.463)
- Cong ty Co phan Nhua Mien Trung 135.000.000.000 135.000.000.000
- Tdng Cdng Ty Chan Nudi Vipt Nam - CTCP 1.334.631.729.696
- Cdng ty TNHH hang tieu dung GTNFOODS 8.000.000.000 8.000.000.000
- Tong Cdng ty chd Viet Nam - CTCP 443.123.752.300 (2.186.876.032) 443.123.752.300 (2.186.876.032)
- Cdng ty CP tre CN Mdc Chriu 292.000.000.000 (2.979.967.431) 292.000.000.000 (2.979.967.431)
* Dau tu vao Cong ty lien doanh, lien kit 106.944.555.787 106.944.555.787 176.988.312.000
- Cdng ty Co phan Thirc phrim Lrim Dong
- Cdng ty cd phrin Lrim nghiep Sai Gdn 65.522.255.787 65.522.255.787 176.988.312.000
* Dau tu vao dan vi khac 41.422.300.000 41.422.300.000
67.218.566.491 80.907.131.880
- Tdng Cdng ty chrin nudi Viet Nam ( VLC) 67.218.566.491 80.907.131.880

12
CONG TY C6 PHAN GTNFOODS
S6 92 Vd Thj Sriu, P. Thanh Nhan
Q. Hai Ba Trirng, Thanh ph6 Ha Npi

BAN THUYET MINH BAO CAO TAI CHINH Mau so B 09 - DN

Thong tin chi tiet vi cac Cong ty con, cong ty lien kit vd dau tu khac cua Cong ty tai ngay 31 thdngl2 nam 2016 nhu sau:
No i thanh lap va hoat dpng Ty le phan Ty Ip quyen
Ten Cong ty con vri hoat dpng sd huu bieu quyet Hoat dpng chinh
Ld 5 KCN Dipn Nam - Dipn Ngoc, xa Dipn Ngpc, ~«
90,00%* ,,khac
San, xuat ,dng nhua va cac san phrim
Cong ty Co phan Nhira Mien Trung thi xS Dipn Ban, Tinh Quring Nam 90,00% tu, plastic
519 Minh Khai, Phudng VTnh Tuy, Quan Hai Ba Driu tu tai chinh va cdng nghp; kinh
Tdng Cdng Ty Chan Nudi Viet Nam - CTCP Trung, Ha Npi. 65% doanh gia sue va gia cam.
Tring 10 tda nha Vinatea, 92 V6 Thi Sriu, Hai Ba
Cdng ty TNHH Hang tieu dung GTNFOODS Trung, Hri Npi. 100% 100% Ban buon ndng, lrim san nguyen lieu
Tdng Cdng ty chd Viet Nam - CTCP 92 Vo Thj Sau, Hai Bri Trung, Hri Npi 95% 95% Kinh doanh, san xurit chd
Cum CN Bo Bun, Thj trrin NT Mdc Chriu, H. Mdc 96.73%
Cdng ty CP tre CN Mdc Chriu Chriu, Son La 76.73% Brin buon ndng, lrim san nguyen lieu
Ty lp phan Ty le quyen Hoat dpng chinh
Ten Cong ty lien ket Noi thrinh lap vri hoat dpng sd hu u bieu quyet
Cdng ty CP Thue Phrim Lrim Ddng Sd 31 Ngd Vrin Sd, Phucmg 9, Thanh phd Da Lat, 35,00% 35,00% Che bien rucm cac loai, nhrin dieu xurit
tinh Lrim Ddng. khriu va cac loai ndng thue phrim
08 Hoang Hoa Tham, Phucmg 7, Quan Binh Thanh,
Cdng ty cd phrin Lrim Nghiep Sai Gdn TP.HCM 35,00% 35,00% San xurit giudng, tu, ban, ghe
CONG TY C 6 PHAN GTNFOODS
S6 92 V5 Thj Sau, P. Thanh Nhin
Q. Hai Ba Tnmg, Thinh ph6 Ha NOi

BAN T H U Y E T MINH BAO C A O TAI CHINH Mau so B 09 - DN

9. Tai san co djnh huu hinh

i 1 1
Khoan muc Phuong tien Trang thiet bj Tong c$ng
van tai vin ph6ng

NGUYEN GIA 4.441.692.728 102.900.000 4.544.592.728

So dir dau nim
Mua trong n i m
Thanh ly, nhirgng ban
So dircuoi nam 4.441.692.728 102.900.000 4.544.592.728

GIA T R I HAO MON L U Y K E

So dir dau nim 1.018.964.060 62.938.894 1.081.902.954
Khau hao trong nim 151.689.654 6.075.000 157.764.654
Ting khic
So du-CUOi nam 1.170.653.714 69.013.894 1.239.667.608

GIA T R I CON L A I
Tai nghy dau nim 01/01 3.422.728.668 39.961.106 3.462.689.774
Tai ng&y cuoi n3m 31/12 3.271.039.014 33.886.106 3.304.925.120

10. Tai san co djnh vo hinh

Khoan muc Phan mem ke Tong cong

toin

NGUYEN GIA 142.000.000 142.000.000

So dir dau nam
Mua trong nim
Thanh ly, nhirgng bin
So dircuoi nim 142.000.000 142.000.000

GIA TRJ HAO MON L U Y K E

So (In dau nam 74.913.995 74.913.995
Khau hao trong nim 8.500.002 8.500.002
Thanh ly, nhugng bin
So du cuoi nim 83.413.997 83.413.997

GIA T R j CON 1 A1
Tai ngay dau nim 01/01 67.086.005 67.086.005
Tai ngay cuoi nim 31/12 58.586.003 58.586.003

14
CONG TY C 6 PHAN GTNFOODS
S6 92 V6 Thj Siu, P. Thanh Nhan
Q. Hai Ba Tnrng , Thinh ph6 Ha Npi

BAN T H U Y E T MINH BAO C A O TAI CHINH Mau so B 09 - DN

11. Phii tra nguoi bin

31/03/2017 01/01/2017
So co kha nang So c6 kha nang tra
G i i trj tra no1 G i i trj ng

a. Phai tra nguoi ban ngin han 8.801.484.898 8.801.484.898

-Cong ty TNHH X D va van tai Hoang Trirbng 2.002.700.000 2.002.700.000 2.002.700.000 2.002.700.000
- Cong ty c6 phin T6ng Cong ty Song Gianh - CN Bic Ninh 4.089.735.000 4.089.735.000
- Cong ty TNHH X u i t Nhap Khiu Thien Hoa D i t Viet 1.656.800.000 1.656.800.000
- Nh6m khach le ban tieu 17.995.253.612 17.995.253.612
-Cac khach hang khic 1.835.293.159 1.835.293.159 1.052.249.898 1.052.249.898
b. Phai tra nguoi bin dai han

C0ng 21.833.246.771 21.833.246.771 8.801.484.898 8.801.484.898

12. Thue va cic khoan phai nop nhi nuoc

So phai thu dau So phai nop dau So phai nop So da thue nop So phai thu So phai nop cuoi
nim nim trong nim trong nim cuoi nim nim

Thu6 thu nhap doanh nghiep 6.584.883 1.611.464.053 687.772.548 6.584.883 2.299.236.601
Thue thu nhap c i nhan 434.352.594 29.063.225 438.579.015 24.833.116
Cic loai thue khic

Cgng 6.584.883 2.045.816.647 716.835.773 438.579.015 6.584.883 2.324.069.717

15
 !|j|P|| || I!" i || ' * ; ' 1 ^ i f l l ' ! m f TOif l l lfllff™ffl ' 1 "|!| \w * - I '* 1 '(?. ?
CONG TY C 6 PHAN GTNFOODS
S6 92 V6 Thj Sau, P. Thanh Nhan
Q. Hai Ba Tnmg, Thinh ph6 H i Npi

BAN T H U Y E T MINH BAO C A O TAI CHINH Mau so B 09 - DN

13. Vay v i ng thue t i i chinh

31/03/2017 Trong ky 01/01/2017

G i i trj So co kha ning Ting Giam G i i trj So co kha ning
t r i ng tra ng

a. Vay ngin han

b. Vay dii han 95.000.000.000 95.000.000.000 95.000.000.000

- Trai phiSu phit hinh 95.000.000.000 95.000.000.000 95.000.000.000
+ Ngdn hang TMCP Tien Phong

C0ng 95.000.000.000 95.000.000.000 95.000.000.000

16
CONG TY C 6 PHAN GTNFOODS
So 92 V6 Thj Siu, P. Thanh Nhan
Q. Hai Ba Trirng , Thinh ph6 Ha Npi

BAN T H U Y E T MINH BAO C A O TAI CHINH Mlu so B 09 - DN

14. Chi phi phai tra

31/03/2017 01/01/2017
Lai vay phai tra 513.923.611
C0ng 513.923.611

15. Phai tra khic

31/03/2017 01/01/2017
Cac khoan phai tra, phai n0p khic
Phi moi gioi phai tra 9.885.993.826 10.010.993.826
C0ng 9.885.993.826 10.010.993.826

16. Von chu so* huu

16.1. Bang (toi c/tieu bien (tong cua von chu s&hicu

V6n dau tir cua Thing du- von co Lqi nhuan chira Tong cong
chu so' huu phan phan phoi
NAM T R U O C
So dir dau nim 748.000.000.000 76.091.481.668 824.091.481.668
Ting von (*) 1.752.000.000.000 245.042.505.974 1.997.042.505.974
Lai trong nim 7.294.720.388 7.294.720.388
Chia co tire
So dircuoi nim 2.500.000.000.000 245.042.505.974 83.386.202.056 2.828.428.708.030

NAM NAY
So dir dau nim 2.500.000.000.000 245.042.505.974 86.082.704.658 2.828.428.708.030
Ting von (*)
Thing dir von
L3i trong nim 2.711.766.346 2.711.766.346
Giam khic (15.263.744) (15.263.744)
So du* cuoi nim 2.500.000.000.000 245.042.505.974 86.082.704.658 2.831.125.210.632

16.2. Co phieu
31/03/2017 01/01/2017
Co phieu Co phieu

So lining co phieu ding ky phit hinh 250.000.000 250.000.000

So lining co phieu d i bin ra cong chung 250.000.000 250.000.000
Co phieu pho thong 250.000.000 250.000.000
Co phieu iru d i i
So lirgng co phieu dang I iru hanh 250.000.000 250.000.000
Co phieu pho thong 250.000.000 250.000.000
Co phieu iru d i i
Menh g i i c6 phiSu dang liru hanh: 10.000 VND/ C6 philu

17
CONG TY CO PHAN GTNFOODS
S6 92 VS Thj Sau, P. Thanh Nhan
Q. Hai Ba Tnrng, Thanh ph6 Ha N0i

BAN T H U Y E T MINH BAO C A O T A I CHINH Mau so B 09 - DN

VI. THONG T I N BO SUNG C H O C A C KHOAN MUC T R I N H B A Y T R O N G BAO C A O K E T QUA

H O A T DQNG KINH DOANH
(Dan vi tilth: VND)

1. Doanh thu ban hang va cung cap djch vu

Luy ke tir dau nim

Quy I
den cuoi quy nay

Nim 2017 Nim 2016 Nim 2017 Nam 2016

Tong doanh thu 400.558.579.846 698.981.436.546 400.558.579.846 698.981.436346

Trong d6:
Doanh thu ban hang 400.558.579.846 698.981.436.546 400.558.579.846 698.981.436346
Doanh thu doi v6i cac ben lien
quan 198.000.000 198.000.000
Cac khoan giam trir doanh thu
Thu£ XNK
Doanh thu thuin 400.558.579.846 698.981.436.546 400.558.579.846 698.981.436346

2. Gia von hang ban

Luy ke tir dau nim
Quy I
den cuoi quy nay
Nim 2017 Nim 2016 Nim 2017 Nim 2016
Gii von hang bin 399.890.041.681 688.561.753.206 399.890.041.681 688.561.753206

Cong 399.890.041.681 688.561.753.206 399.890.041.681 688.561.753.206

3. Doanh thu hoat dgng tai chinh

Luy ke tir dau nim
Quy I

Nim 2017 Nam 2016 Nim 2017 Nim 2016

Lai tiSn giii, cho vay 5.873.539.092 866.666.760 5.873.539.092 866.666.760
Lai chuy6n nhirgng co phan 5.000.000.000 5.000.000.000
Cgng 5.873.539.092 5.866.666.760 5.873.539.092 5.866.666.760

Chi phi tai chinh Don vi tinh: VND

Luy ke tir dau nim
Quy 1
den cuoi quy nay
Nim 2017 Nim 2016 Nim 2017 Nim 2016
Chi phi lai vay 324.583.333 752.057.168 324.583.333 752.057.168
Chi phi tii chinh khic 4.713.410 4.713.410
Cgng 324.583.333 756.770.578 324.583.333 756.770.578

18
CONG TY C 6 PHAN GTNFOODS
S6 92 V6 Thj Siu, P. Thanh Nhin
Q. Hai Ba Tnrng, Thanh pho H i NOi

BAN T H U Y E T MINH BAO C A O TAI CHINH Mau s6 B 09 - DN

5. Chi phi ban hing v i chi phi quan ly doanh nghifp.

, . Luy k l tir diu nim
QuyJ I J i. . ,
den cuoi quy nay
Nim 2017 Nim 2016 Nim 2017 Nim 2016
Cac khoan chi phi quan ly doanh
nghigp phat sinh trong ky 2.298.172.005 2.931.651.884 2.298.172.005 2.931.651.884
Cac khoan chi phi bin hang phat
sinh trong ky 506.502.627 96.197.379 506.502.627 96.197.379
Cgng 2.804.674.632 3.027.849.263 2.804.674.632 3.027.849.263

6. Lgi nhuan khic

Luy ke tir dau nim
Quy I
den cuoi quy niv
Nim 2017 Nim 2016 Nim 2017 Nim 2016

Thu nhap khic

Chi phi khic 13.280.398 13.280.398
Cgng (13.280.398) (13.280.398)

7. Chi phi san xuat kinh doanh theo yeu to

Luy ke tir dau nam
Quy I
den cuoi quy niy
Nim 2017 Nim 2016 Nim 2017 Nim 2016

Chi phi nguyen ligu, vat ligu 399.890.041.681 399.890.041.681

Chi phi nhan cong 1.114.754.827 1.332.883.200 1.114.754.827 1.332.883.200
Chi phi khau hao tai sin c6 djnh 166.264.656 168.011.967 166.264.656 168.011.967
Chi phi djch vu mua ngoii 1.010.769.714 283.370.399 1.010.769.714 283.370.399
Chi phi khic 512.885.435 1.243.583.697 512.885.435 1.243.583.697
Cong 402.694.716.313 3.027.849.263 402.694.716.313 3.027.849.263

8. Chi phi thue thu nhap doanh nghiep hien hinh

Luy ke tir dau nim
Quy I
den cuoi quy niy
Nim 2017 Nim 2016 Nim 2017 Nim 2016
Tong lgi nhuan ke toin trufrc
thue 3.399.538.894 10.673.751.516 4.464.613.325 10.673.751.516
DiSu chinh ting 39.376.300 1.888.772.727 39.376.300 1.888.772.727
Dieu chinh giim 36.482.704 36.482.704
Tong thu nhap chju thue 3.438.862.740 12.562.524.241 4.503.989.625 12.562.524.241
Thue thu nhip doanh n g h i e p
phai nop 687.772.548 2.519.801.389 900.797.925 2.519.801.389
Thue thu nhap doanh nghiep
trich bo sung 2015 3.218.047.927 3.218.047.927
Chi phi thue thu nhap doanh
nghiep hien hinh 687.772.548 5.737.849.316 900.797.925 5.737.849.316

19
CONG TY CO PHAN GTNFOODS
So 92 VO Thi Sau, P. Thanh Nhan
Q. Hai Ba Tnrng , Thinh pho Ha NOi

BAN T H U Y E T MINH BAO C A O TAI CHINH Mau so B 09 - DN

9. L i i cff ban tren c6 philu Don vj ti'nh: VND

Vigc tinh toin 13i tren c6 phiSu ca ban dirge thue hign tren ca so cac so lieu sau:
_ , . Luy ke tir diu nim

Nim 2017 Nim 2016 Nim 2017 Nim 2016

Lgi nhuan ke toin sau thue 2.711.766.346 4.935.902.200 2.711.766.346 4.935.902.200

Cac dieu chinh de xic djnh lgi
nhuan phan bo cho co dong so
hftu co phieu pho thong
Lgi nhuan phan bo cho co
dong so" huu co phieu
pho thong 2.711.766.346 4.935.902.200 2.711.766.346 4.935.902.200
Co phieu pho thong luu hanh
binh quan trong ky 250.000.000 74.800.000 250.000.000 74.800.000
L i i co' ban tren co phieu 10 35 10 35

VII. NHUNG T H O N G TIN K H A C

1. Thong tin cic ben lien quan

C i c ben lien quan

Cac ben dugc coi la lien quan neu mot ben co kha ning kiem soit hoic co inh huong dang ke doi vai ben kia
trong viec ra quyet djnh cac chinh sich tai chinh va hoat dong. Cac ben cung dugc xem la ben lien quan neu
cimg chju sir kiem soat chung hay chju anh hucrng dang ke chung. .

Cac ben lien quan trong ky tai chinh v&i Cong ty bao gom:
C i c ben lien quan Moi quan he

Cong ty C6 phan Nhua Mien Trung Cong ty con

Cong ty c6 phin Tre cong nghigp Mgc Chau Cong ty con
T6ng Cong ty ch6 Viet Nam - CTCP Cong ty con
Cong ty TNHH hang tieu dung GTNFOODS Cong ty con
Tong Cong ty Chin nuoi Viet Nam CTCP Cong ty con
Cong ty TNHH M T V lam nghigp Sii Gon Cong ty lien ket
Cong ty Co phan Thue phim Lam Dong Cong ty lien ket

2. Bio cio bg phan

Thong tin bo phan dugc trinh bay theo ITnh virc kinh doanh va khu vuc dja ly.

Bo phan theo Unit vuc kinh doanh

Trong ky, Cong ty hoat dong kinh doanh thucmg mai theo cic khu vuc dja ly khic nhau, v i m6i khu vuc dja ly
kinh doanh moi m i t hang rieng biet. V i vay, Cong ty lap Bio cio bo phan theo cic ITnh vgc kinh doanh:

20
CONG TY C 6 PHAN GTNFOODS
So 92 V6 Thj Sau, P. Thanh Nhan
Q. Hai B i Trirng, Thinh pho Ha N0i

BAN T H U Y E T MINH BAO C A O TAI CHINH Mau so B 09 - DN

Thong tin v ! tai san va no phai tra cua bo phan theo cac ITnh virc kinh doanh nhu sau:
Nnno S i n IVliit h a n p k h a c Com?

K E T QUA KINH DOANH

Doanh thu thuan tir ban hang 399.632.902.656 A A C /2 A "7 1 O A
400.558.579.846
925.677.190
G i i von cua hing h6a da bin 399.182.758.346 707.283.335 399.890.041.681
Lgi nhuan ggp tir hoat dong
kinh doanh ASH l AA 11 n 9 1 8 1Q1 8SS 6A8 StR
Z 1 O . J 7 J . O J J
Chi phi khong phan bo 2.804.674.632
Doanh thu tai chinh C O T > r ^ O A A A

5.873.539.092
A f t * C O "A
Chi phi t i i chinh
324.583.J3J
Thu nhap khic
Chi phi khic (13.280.398)
Lgi nhuan k ! toin truac thu!
C "> O O A 4
TNDN -ft
AAA

cm pm tnue i N U N 3.399.538.894
687.772.548
Lgi nhuan sau thue TNDN 2.711.766.346

TAISAN
Tai sin bp phan 29.256.546.091 36.482.060.531 65.738.606.622
T i i sin khong phan bo 2.801.020.441.110
Tong t i i sin 2.866.759.047.732

NQ PHAI T R A
Ng phii t r i bg phan 19.030.917.012 3.837.993.159 22.868.910.171
Ng phii t r i khong phan bo 2.843.890.137.561
Tong ng phii t r i 2.866.759.047.732

3. Cong cu tii chinh

Ngiy 06/11/2009, Bp T i i chinh d i ban hinh Thong tir s6 210/2009/TT-BTC hirdng din i p dung Chuin
muc ke toin quoc te ve trinh biy B i o cio t i i chinh v i Thuyit minh thong tin doi voi cong cu t i i chinh
("Thong tu 210"), co hieu lyc doi voi cic B i o cio t i i chinh tir nim 2011 tro di. Tuy nhien, Thong tu 210
khong dua ra hudng dan tuong duong cho viec dinh g i i v i ghi nhan cong cu t i i chinh bao gom c i i p
dung g i i trj hop ly nhim phii hgp voi Chuin muc ke toin quoc te v i Chuin muc bio cio t i i chinh quoc te.
Cic khoin myc t i i sin v i ng cua Cong ty van dugc ghi nhan v i hach toin theo cic quy djnh hien hinh cua
cic Chuin myc k ! toin Vigt Nam v i He thong ke toin Viet Nam.

3.1. Cac logi cong cu tai chinh

Gia tri ghi so

31/03/2017 01/01/2017

T i i san tii chinh

T i i n v i cic khoin tuong duong tien 344.524.263.249 469.263.504.377
Phii thu khich hing v i phai thu khic 131.776.643.651 110.040.910.995
Diu tu ngin han 30.100.000.000 27.500.000.000
D i u tu d i i han 2.314.533.194.320 1.047.120.031.115
Cong 2.820.934.101.220 1.653.924.446.487

21
CONG TY C 6 PHAN GTNFOODS
S6 92 V6 Thj Sau, P. Thanh Nhan
Q. Hai Ba Trirng , Thanh phd Ha Npi

BAN T H U Y E T MINH BAO C A O TAI CHINH Mau so B 09 - DN

Ng phai tra tai chinh

Cic khoan vay 95.000.000.000
Phii t r i nguoi b i n v i phii t r i khic 25.747.843.274 18.812.478.724
Chi phi phii t r i 513.923.61 1
Cgng 25.747.843.274 114.326.402.335

3.2. Quan ly rui ro vdn

Cong ty quin trj ngubn v6n nhim d i m bio ring Cong ty co the vira hoat dong lien tuc, vira toi da hoa lgi
ich cua cic c6 dong/chii so huu thong qua toi uu hoa so du nguon von v i cong ng.

Cau true von cua Cong ty gom co cic khoan ng thuan (bao gom cic khoin vay tru di tien v i cic khoin
tuong duong ti!n), phan von thuoc so hfru ciia cic co dong/chu so htfu cua Cong ty (bao gom von gop, cic
quy v i lgi nhuan sau thue chua phan phoi).

3.3. Quan ly riii ro tai chinh

Rui ro t i i chinh bao gom rui ro thj truong (bao gom rui ro ty g i i , rui ro lai suit v i rui ro ve g i i co phieu),
rui ro tin dung, rui ro thanh khoin v i rui ro lai suit ciia dong tien. Cong ty khong thue hien cic bien phap
phong ngira cic rui ro t i i chinh do thieu thj truong mua bin cic cong cu t i i chinh niy.

3.3.1 Quan ly riii ro lai sudt

Rui ro l i i suat l i rui ro m i g i i trj hgp ly hoic cic ludng ti!n trong tuong lai cua mgt cong cu t i i chinh sg
bien dgng theo nhung thay doi ciia lai suit thj trubng. Cong ty quin ly rui ro lai suit bang cich phin tich
tinh hinh canh tranh tren thj truong de co dugc cic lai suit co lgi cho muc dich ciia Cong ty v i van nam
trong gibi han quin ly rui ro ciia minh.

3.3.2 Quan ly riii ro ve gia co phieu

Cic co phieu d i niem yet v i chua niem yet do Cong ty nam gift bj inh hubng bbi cic rui ro thj truong
phit sinh tir tinh khong chic chin ve g i i trj tuong lai cua c6 phiiu diu tu. Cong ty quin ly rui ro v i g i i co
phieu bang cich thiet l i p han muc diu tu vio co phieu v i cic phin tich du bio thj truong.

3.3.3 Quan ly rui ro tin dung

Rui ro tin dung x i y ra khi mot khich hing hoic d6i tic khong dip ung dugc cic nghia vu trong hgp dong
dan den cic ton thit t i i chinh cho Cong ty. Cong ty co chinh sich tin dung phu hgp v i thubng xuyen theo
d5i tinh hinh de dinh g i i xem Cong ty co chju rui ro tin dung hay khong.
3.3.4 Quan ly rui ro thanh khoan
Muc dich quin ly rui ro thanh khoin nham dim bio du nguon von de dip ung cic nghTa vu t i i chinh hien
tgi v i trong tuong lai. Tinh thanh khoin cung dugc Cong ty quin ly nham d i m bio mire phu trpi gitfa ng
phii t r i den han v i t i i sin den han trong ky b muc co the dugc kiem soit doi voi so von m i Cong ty tin
ring cb the tao ra trong ky do. Chinh sich cua Cong ty l i theo dbi thubng xuyen cic yeu cau ve thanh
khoin hien tai v i du kien trong tuong lai nhim dim bio Cong ty duy tri muc du phong tien mat v i tien
gui ngan hing, cic khoin vay, nguon von m i cic chii so huu cam ket gop.
Bing dubi day trinh biy chi tiet cic muc dio han cho ng phii t r i t i i chinh phi phii sinh v i t i i sin t i i
chinh phi phii sinh tren co so khong chiet khau tai thbi diem lap bio cio:
CONG TY CO PHAN GTNFOODS
S6 92 V5 Thj Sau, P. Thanh Nhan
Q. Hai Ba Tnrng , Thinh ph6 H i Npi

BAN T H U Y E T MINH BAO C A O TAI CHINH Mau so B 09 - DN

Khoin myc Dubi 1 nim Tir 1 nim - 5 nim Tong

NQ PHAI T R A TAI CHINH

So du* cuoi nim
Cac khoan vay _
m
Phai tra ngubi ban va phai tra khic 25.747.843.274 - 25.747.843.274
Chi phi phai t r i _ - -
Cong 25.747.843.274 - 25.747.843.274
So dir dau nim
Cic khoin vay 95.000.000.000 95.000.000.000
Phii t r i ngirbi bin v i phii t r i khic 18.812.478.724 18.812.478.724
Chi phi phii t r i 513.923.611 513.923.611
Cgng 19.326.402.335 95.000.000.000 114.326.402.335
TAI SAN TAI CHINH
So dir cuoi nim
Tien v i cic khoin tuong duong tien 344.524.263.249 344.524.263.249
Phii thu khich hing v i phii thu khic 131.776.643.651 131.776.643.651
Dau tu ngin han 30.100.000.000 30.100.000.000
Dau tu d i i han _ 2.314.533.194.320 2.314.533.194.320
T i i sin t i i chinh khic _ _

Cgng 506.400.906.900 2.314.533.194.320 2.820.934.101.220

So dir dau nim
Tien v i cic khoin tuong duong ti!n 469.263.504.377 469.263.504.377
Phii thu khich hing v i phii thu khic 110.040.910.995 110.040.910.995
Dau tu ngin han 27.500.000.000 27.500.000.000
Dau tu d i i han 1.047.120.031.115 1.047.120.031.115
T i i sin t i i chinh khic
Cgng 606.804.415.372 1.047.120.031.115 1.653.924.446.487

4. Thong tin so sinh

Mgt so so lieu cua ky bio cio truac dugc phan loai lai de phu hgp vbi viec so sinh vai s6 lieu cua ky niy.

Chu Tjch HDQT K ! toin truong Ngirdi lap bieu

Ngay 20 thdng 04 nam 2017

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