ba tantu@n&

- 1 PhenthNBAteúg caaknhi den LNSTAu doanhnghp uDAH

S k K K chnk
TCt huiu gou hahith &anhlah
T (2) C
ACPquan(y CPGLO "A A55D AGSO8, OGT%15 (93,25(2532)
eP TTsan CPTTSX 0 4480 5250 409,937470 (352,5 1,032)
CPbun hang CPBH 258 590 414t 3 (249)C753)
4 DTRuan DTR40ot A28SD45980 494,367130 L347,53,442
5 7h TNDN S% 88% 2) 195,456,2
ILotnkuahSaut
LINsT1Ot1965 L504245LA62A$46,2 12
LNg LNt (A-t)=CDTA-COL-CRBHCETTSK)(4-D
LNST= (42350-15 5D -3S-4180)-15%)=3196,5.10°CA)
LNs =(A5380THG75-2590-550) (4-2I1) = 5012, A CA)
Phan thieh eki hit
I)Panh qd chung
Da &ao kong phan hek, dou rhuain au thut hy qie la 319G.S 10 A),Lj
naitcuiue Aa U50A2,2 4O" (A) y l i nhuan Sauhut ang 5 1,16% Ausna
Phanhich cki ht:
I Banh qui.ohung
v a o0 krana phanhok, do.phuaindauu thur & hy gpila3196.5A0A) ,L

ngkiih_euw da

cla oitnhaa t akul ephi quan y pTT sdn uuat, ep ban kan4 á doaok
4442j 4,3L2 Ngoa nis thui NDAN qram A2 2n cunq 4op phanlam
taha l akuan bai thu eundoanh nghiuep
etha Aö Abn doq cua ting anhan ta ank hulng dên ki nhuan sau
thue' ta phán thch Lk t i Hig nhan t851
Phan thieh chi tet
Chi ph quan y:
Chs qbi chi ph qudin tý la A5s0 AO[A), 0ghith cuuwt ALtS LDÍ(E)
Uayphquan tala &,OG20 zhiong-_uhg bblitmc stinq la LI5AO CA)

Tie cui
Naanhan damoke chi phí quan dtang Nquy nkahthu akai
doanh Sghip móany quy ms San uasnta adye dung-tRm nhpi
quan nen de qia saY quy haink hoat ~tdgThu2Cha auan fa an
LamoSo bophcan cemá ntn cap ngúncoknh nghum fheo cloi T hai
doanh ngkitp dangshen haoh ak cauphan m@n qucn y hi dng ste
TDhici qud hogt atang na att che AQ_motso ten ACmue phco
memnay hu ka, DN hiin_de zhuh cnhún Lnch guab ti h ka tep
k nang co tainh at. Ahuin aa t dan dth am 4ium LAST
hLphi tluthap Aan 2LLa
oas keng_phe» hch, & go ehi phi mi thafAcbuuia ta 4HSO 1GO
kunghuh ai la 5i5040CA. Vayekiphi-nuy tab 9,23%ttnq inq tuny

Naugn Lnhan dam cho chiphi oit fop sa ud an lhunhaL,doonh

n4hiphu tRimoh omg nhan hi hir seia_uuadb pháita tié
hiona danZEh chphhpay tangThú hau', do aen_qila tun an
Tan hi phi dar nhdE n4, ma Llnq ham ach CCaphnnên_ma4
mo pkdi lam nLDhi dcn Aen chh phi ni dep abln uuwnd tuby caid3,
Ma ddumg han Tang_cao náing-sthuc~ b bi'cui KY,_may mocIChina
LLUD
tuma
l lan 2en
e n Che ph1 nay
Chiph1 May ( h u h a , do zton qia dfun c h
Tng hi phi dat nhdt tnqyma ttnghang dtr Caaphii nen -ma
mo pkai dom u nkui dah A cht ph tni Aspatih uuad tng cadd
Ma duAunghan tapa_cao_phuina thies bi br'cu K,-may mochnq

dnanhth hi ip.do khmq bu.lap zidu,

Chi phi kan hag
Nhun oad
bang pha hich o hi tha ohiphian hanq hy cqotLa
LSEA0' (A), _ghutn cús la 35g0 (A). Nhi va,chi phi na4 tan
4 A tubng aing abibra, tarq te 3b.1a) Bci zthq ar cuia hiph

t n dõqram 79%.
Che phi ban harqtang ta do cacnquyen nhan: Aquyen nhán thui.nhat,
doankndhiép da ud mo a6nga sale-maKetog te hu kuk the
nh hackhang ntn phai ohi Naitr f tiitnkd ho ko do ho
da nguihi có Auoh nghem néd chi phE Aai cad NcquyeD ohcth
hat,donh. nghup éhi tun ete quanq cdo uddteh n c mink tren
aaphutmg -itb ryen -thomq nên zR Tam Tang chiphtpay TMy cng
la naund nhaD ga a l ohq thi cu tendnnhucin sauhe
ADoanK thu huan
K qcdocnk hu Ruad Aà A9856. 40* (,k-nqhin cui lISg80.4A)
49d4,donh th thuan zong 4,3C% Aung uh vh kumy taog ta 310.OA)
S4 L goct
hay hazlnang Laitacztong tihCLLE
d han tamcho doenk Ahu udoteo Ngyen nhàn 1hu

hay Ktlzt quay lad vd dinghan tatdna ata gp phan_

m tandocank thu dha Ndud ohanh hat VN cdiufhln
h a t h i dich nnen estn_z tna_a6ai Dainaycn4 JP
49tatang
Eihich cuh dam qia qALphucda &au huig a bi ep aoLad
chephihhac
5Thu TNDN:
Tho baba phan Hh cá thoHhai dics legoc sthui TNDN ta 253
d nqhincul La22% a4 thu TNDN qramAL nyhtiitoq qpcnla 3a
S
bintng qiamipay ai anhhuid atn-lanhua Sa thur rh MDAAH
am tan413 35 10 u a MHhiin ab ta bo12
O Nquyen nhan lam cho thiei TNDN gaca DaLokaldohik hinb
hph y LALa cac DA tam anÉhoobth _atadmq une cdc DN
nG cao Sa LGE Aph deoanh nha Audc gtam mu thuTNDN.
Nqeai Aa, nha nubu aha miit thui teo r icacDN Ut t
 am a y da Qnh hle a n
t Tan 493, 35.10) oa MDt1hitn ah
Dhu.okaL,do koA n
Nguyen nhán tam cho thr TNDN aas
tinh H LAAhaa, cat DN Am ah lonhtndedng uuu Cac
Agiam nul thuui TNDIY.
ng caD uat kbh doanh nka nutc nko
DAN
Ngoai c, -nha nudu da ha mmi thui #e ho trdcac
uia

R nay zto có e dnq heh cui lam qlam bot phon man ganh nang
cho DN.
TT Aap:
h daphon hieh chi tuB, a nhuuandou thua cuadanh nehiy hunh.
Iaytunh
7ang 5112 huisnq uhq u mút taha la 1846,. 1O'Ta). uad.
KDcua.clounh nqhit ha tot va_conkitihhr såtong 9p
dhuán tang s41b,Jp
Tng Ncuy,dong np -ohiii nkad la doanh hu
-mule
etsi
phon tm ta nhucanau h u tzbg 34,S A0CA) atoMBAHTtuim

Latnhan tb Ahar cunggep phan ta otmq vasnhuán Aauthua

Cac nhán fi nay uk co sfa mqhecuh úut hcie h coe hhan to
co tut ztnq hch oubDN cEngu qun a phat huu d Ubu cac nh
tbtii Cubem co mot Ann4hivau phap _nhiThu nhal,d
Aanh Aa boat la nhan ai d hnh alam cat nhan A Lhaq sa thei tanh
Aan phihi phi lutn cho ko. he hai,chm tocphan.mäm ci kn
qucao nhat , Phonq qradfan hay m u a phan.mem khac,ank hn
shang tiny phi che phi.no Th a
tim hom ngun Cu ain, h i i luir
nnc qia Ah» le'qiam bdhcki phpa h e f8, thuionq uyen suo
MU0ab.dung thtt bi -maumocte' feranh h thu nhd ton uhich ttia.
Cun cuunq, m CttAai tmGsletog Acok Uu& hute qua uut hop ly
m ohi phi de chiphi nay
hhony qua caO
bau tap d Phan hch MDAH ctia các .ohan to ten EPS cuce DN cô phan
PTKTEPS-LN44-t)/nep+fi =DTtA-CPHÐ SXKD)(4-t)/eptik
EPS= (DI+ CPtHASXKD,)(1-toncPrtho
(3850. 10 -4985. 10)(1-352)/1d.10
=
241, 5C (Alp) =

E
EPS= DT+A,- CPHÐSKKD,) (4- ncp+eh
=Luo150.10-3152. 16)(1-222)/15. 10= 155, 9 (A/ep
thaing hanh
bano uhadndch
Prhko Chnh MDAH
T
T
Chi tii hu nghd
(2)
TTuyer TLidnq

1SLCPTLH ept¬k 0cp 125% 48,31) (202)

CeHsX KD CheskD10A 4985 152 143,4 4C Co8,35) 44852
Doanktkuthucan DI-R 885 10150 114,69% | A3O 65 ,512
4 Tkui TNDN 252 2 88 (32) 482
 thCPHBSYKD,)(4-t)NePHHh
=4O150.10152. 166)(1-9.22)/15.1o= 455,9 (Alep)
Chinbs HDAH
nghulbEanh aeh Tuye
(2
4 SLCPTH AS 425 48,31) (202)
CeHASx D 4985 HS2 443,472AGT_|108,35) 4452
Doankthutuan DIR 1o1514,69% A30D S1
4 TRuLINDN t 252 8 8 % ( 3 2 ) 48
Läskda/ep| EPs_tlep JA15 45S.964:5425,40 L
Phantich
chi hett
DDanh qia chung
J44,56L2/cp)Aj bqhtn cuiurda A56,9(a/). Nhi u, EPS bi qam 35,
uitng uhq anb un qum laL5,4kLAlp. ai bandonggamnay ldos

Ngcas a uTNDN 4ihm 12 cuq 4p phan Lam qam

Enmat_phi sta phân hh ohi hë tingnhant67

TT) Phan hcb ohi hêk.

ge LCPTLH 412:10Lcp)_cin lg-nghon cuin SLCPTLH Ca

 4 p) Bun clona stang_cue nha n a datacAonq shea eLre en

Nhungnguyehphântam cko SLCpDLH tung:Thitnkc, DN A

phat hanknkt phui e'RL Aenhuipha dtau l veu DN Lam
TnA qiari cua cmg h Nauyenhcnthé hat, Ae fhanh dam gem
giamcLamubh N a z a i s l a t tcâ phts quu hhna aidiL
NEnlam cho Aa ny cpthuiiry kice habdtih Chintnkuing liydo
-na i c am4, am cain tai Lan hên p a pkit
CY hoat don Aanuatnk doanhr
Du saoAdphan_drh_co the hay CPHt2sX KDA l go fa 4985 10
nghincui tl53.Ao (A2 oaa chlphi oay zti tana 42,47%ti
in iAutngdtaida AGTAO' Chi phi tSKD dznq quácao fn2
d1g sil cút n EPS,Lank huuonq dp EPS h DAH tuye da
aiam 40 35 (2lcp) va MBAHthunep An qec
C P h w a t domq 9 ocuatt k L K d o a n
44,85%
tahq La de cacnqu nkin

lqyen-bhâo thit hhal dp chiphinhita le i zte~à eas Luk choca

mb huti b ta Beb canh dcLcmay_mociKofb kio7
dung bVAungtang da oA6T.AO"A) Chi phi t£ SKD sang quá cao 7
dng cuk en £PS.ianh huna den EPS i MDAH tuye di
aiam 10,35 (2lep) ua MAAHny th geeha A,S %.
.choat adong Aan uai kik doah ta l de caa pqusb nhan
NGuyen-hao thú hhal do ahphi bhita hi la Mtnonq dahg cho.ca

atn t hao dun dunhith Laiokib hinadlan oho h

hna uroCao hoDLz dbut nhtzcenq nhan min_nio cung
Aarn s cpAitng _ckonkc aa na din den PHbsxEPtang Thu
ko DAdi mua
TADA oad/Nkung duqhay maonay cs tho bi drl thu

ThDnhus bar phdn hchj doant sthu stkueo i kygo te SRED.A0 cd)
n4hin
Tun una, bkvy ztany dà 1300.4o C Shng auaidocnk thiuHiua
Att g t ng_961912%
Mauyennalam che doaak dhu thukn stozThhnkal DN d
Lanostangdoank thehi halyomaidi trngqpákannhung DNan aua!
ha cahiohbach khuuyen_mau hemne thueAl hlkAcd
hanq. Thueka DN coAiing AhackhangTunq sthanbali_nam nay
 0 ay Caihop tac_u
CLuG DN d hhahong ho Thd t8tinqu sal-morlcetn
am u i aaf totn ho da tim
phan lam qra ztang doanh tk Nkung diiZulBahttn.ngun honq
Culs 1e EPs. pay atd stac A el
47hui TND/N:
D& sau bong phan hh tkithau rhise thui
Ry nahilb cuu faI2 TNON A goc l5a
L i S%- UthurTNDAL Gamd22o titnq Lng ui -miqiam
Ku bun fng giam nay ataank hudn dên EP
"rAAH fuyed
da
Thui TTYDN giam do cacnqugpnkcn
:Nguen-nhanthiknhet, do tn
nhhunk të Al6 LlancG DN Laman khsnhio, de bnq s ear Dr
nápg cGe Ssan ut kDnka nuid _za 4tammuu fhu& TNDA. Nauyen nhan
t hai, dai DNadtdui doanl thusthuan tiq_nhuin4_ do chiphi cho tDSK b-

nke uti da qiam nu fhur TN Dii ny ad uófio donq _shh cle ,et
giam bot pkanbas qunknGngcia DA
TTcnghop
giam bot pkan M G ThLLIN
ao ganh nang uo DN.. nauy da có t a donq sheh cue u

346% wn nh hina qreum la 85,66

scuic DNztR bi qiamu Enthi (a/cp)S Dlai na dd chothay
dofic an4 cúce han sts uae aong shitng4 bus tmq nay
fn43,4% am cho EPs_qm 108,35 acphht.nkal ua MÐAH un_zm
ta do cet srk)
anhan to Aha cunq_4p_phcm tem qlem ta 24,852 f
hhantonayAu_ có ac dng hck ab é ban n o' phulis Ca
ua ta ou'eV ck tac
CriCD/N caD duy i od phat huy L uh caakan to ztomHEL.
Lnghi uaqidi phap nht sdTKA.okalmua t l Cce co.mot
n mt ba dap vao CPHP SXeP Thd haty il hen cp quj ae daoh
him nqumcung uànklb
kiupmth qiá hup Auhbde gum bot ohiphi nay h i bahhaal
baudinq thii bi cu de lam qian diohu hohaopki
a t ur
atlanqn cfPHDYkD.Tha ba ^a Ao@t nhan Aud de tink qiam
ahan u Khom_có rinh do ti lem dim chiphinhaacq Thi ha,_
LD.
Co_dhat Cap h@LLiinhhamq
th tuh hank henh dd.