BAO CAO TAI CHINH CONG TY TNHH KEUM DAM VINA Cho nam tai chinh két thae ngay 31/12/2020 (da duge kiém toan)Céng Ty TNHH Keum Dam Vina Khu phé Phuée Hai, Phudng Thai Héa, Thi xa Tan Uyén, inh Binh Duong, Viét Nam MYC LYC NOLDUNG BAO CAO CUA TONG GIAM BOC BAO CAO KIEM TOAN DOC LAP BANG CAN DOI KE TOAN BAO CAO KET QUA HOAT DONG KINH DOANH BAO CAO LUU CHUYEN TIEN TE THUYET MINH BAO CAO TAI CHINH TRANG 23 45Céng Ty TNHH Keum Dam Khu phé Phude Hai, Phudng Thai Hoa, Thi xa Tan Uyén, Tinh Binh Duong, Vigt Nam BAO CAO CUA TONG GIAM BOC ‘Téng Giém doc Cong ty TNHH Keum Dam Vina (goi tit la “Cong ty”) trinh bay bao cao nay cling véi bao fo tai chinh da duge kiém toan cho nam h két thie ngay 31 théng 12 nam 2020. ‘Téng Giém dc da digu hinh Cong ty trong nam va dén ngay lép béo cdo nay ebm: Ho va ten Chite ‘Ong Kang Tae Sik Téng Gidm ddc ‘TRACH NHIEM CUA TONG GIAM DOC Téng Gia déc Cong ty ¢6 trich nhigm 1gp bdo e4o ti chinh phan nh mot céch trung thye va hgp ly tinh hinh tai chinh cfing nhu két qua hoat déng kinh doanh va tinh hinh liu chuyén tién t¢ cla Cong ty trong, nm, pha hgp voi Chuan myc ké toan, Che dd ké ton doanh nghigp Vigt Nam va cdc quy dinh phdp ly c6 lign quan dén vigc lép va trinh bay bao céo tai chinh. Trong viée lap cc bio céo tai chinh nay, Tong Gidm dc dirge yéu cau phi Lyra chon cde chinh sach ké toan thich hgp va 4p dyng cae chinh sach d6 m6t céch nhat quan; Dura ra cdc xét doan va wdc tinh mdt céch hgp ly va than trong; ‘Néu 16 cdc nguyén tic ké toan thich hgp ed duge tuan thii hay khéng, c6 nhiing ap dung sai léch trong, yéu cn duge cng bé va giai thich trong béo efo tai chinh hay khdng; ‘+ Léip bdo cdo tai chinh trén co sé hoat d6ng lién tuc trix trong hgp khéng thé cho ring Céng ty sé tiép tue hoat dng kinh doanh; va © Thiét Ip va thye hign hé théng kiém soat n6i bo mét cach hitu higu nhim han ché rai ro 6 sai s6t trong, yéu do gian lin hogc nham lan trong viée lip va trinh bay Bao céo tai chinh. ‘Téng Gidm dde Céng ty chiu trich nhigm dim bao ring sé ké todn duge ghi chép m@t each phi hop dé phan 4nh mt cach hgp ly tinh hinh tai chinh cua Céng ty 6 bat ky thai diém nao va dam bao ring béo cdo tai chinh tudn tha Chudn myc ké toan, Ché dO ké toan doanh nghigp Vigt Nam va cdc quy dinh phap ly c6 lién quan dén vigc lap va trinh bay béo céo tai chinh, Téng Gidm déc cfing chju trach nhigm dam bao an hap thich hgp dé ngain chgn va phat hign cae hanh vi Kang Tac ‘Téng Giam déc Ney 10 théng 03 nim 2021 a eeCPA A Chau AUDIT & ADVISORY CO., LD 282 Le Quang Dinh Street, Ward 11, Binh Thanh District, Ho Chi Minh City, Vietnam. Audit & Advisory Tel: (64-8) 62 S81 456; Fax: (64-8) 62 585 030 86 tham chiéu: CPA-AUD/38/2021 BAO CAO KIEM TOAN DQC LAP Kinh giti: Chii sé hitu va Tong Giam déc Céng ty TNHH Keum Dam Vina Ching tdi da kiém to”in béo cdo tai chinh kém theo ciia Céng ty TNHH Keum Dam Vina (goi tat la “Cong ty”), duge lip ngay 10 thdng 03 nam 2021, tir trang 4 dén trang 22, bao gdm bang cn di ké toan tai ngiy thang 12 nim 2020, bao cdo két qua hoat dng kinh doanh, béo cao Iuru chuyén tién t$ cho nam tai chinh két thic cing ngay va ban thuyét minh bdo cdo tai chinh, ‘Trach nhigm cita Téng Gidm dc ‘Téng Gidm ade Cong ty chiu tréch nhigm vé vige Igp va trinh bay trung thye va hgp ly bao eéo tai chinh, cita Céng ty theo Chudin mye ké ton, Ché d@ ké ton doanh nghigp Vigt Nam va céc quy dinh phép ly 06 in quan dén vigc Ip va trinh bay béo céo tai chinh va chju tréch nhiém vé kiém soat ndi bé ma Téng Gidm déc xéc dinh Ia can thiét dé dim bao cho viée lap va trinh bay béo cao tai chinh khéng c6 sai sot trong yéu do gian Ign hoge nham lin. ‘Trach nhigm cia Kiém toin ‘Trach nhigm ciia ching tdi la dua ra ¥ kién vé bao cdo tai chinh dya trén két qua cla cugc kiém toan. Ching tdi da tién hanh kiém todn theo céc Chun myc kiém ton Viét Nam. Cée Chuéin myc nay yéu cau ching t6i tuan thi: Chudn myc va cdc quy dinh vé dao dite nghé nghigp, lp ké hoach va thyc hign cudc kiém toan dé dat duge sy dim bao hop ly vé viée ligu béo céo tai chinh etia Céng ty c6 cdn sai s6t trong yéu hay khong. Céng vigc kiém todn bao gdm thy hign céc thd tuc nhiim thu thép cdc biing chtmg kiém toan vé cdc igu va thuyét minh trén béo céo tai chinh, Céc thi tue kiém toan duge Iya chon dua trén xét dodn cia kiém toan vin, bao gdm danh gid ri ro c6 sai sét trong yéu trong bio cio tai chinh do gian Kin hoge nham lin. Khi thye hign dénh gid cdc ri ro nay, kiém ton vién da xem xét kiém soat ngi bd cla COng ty lién quan dén vigc lap va trinh bay béo cfo tai chinh trung thy, hop ly nhim thiét ké céc thi tuc kiém todn phi hop véi tinh hinh thyc té, tuy nhién khéng nhim muc dich da ra ¥ kién vé higu qua cia kiém soat ndi b6 cita Céng ty. Céng vige kiém toan cing bao gém danh gid tinh thich hgp cila céc chinh sch ké toan duge ap dung va tinh hop ly ciia cdc ude tinh ké todn cia Téng Gidm déc cting nhur dénh gid viée trinh bay ting thé bo cfo tai chinh. Ching t6i tin turéng ring cae bing chimg kiém todn ma chiing toi da thu thap duge la day dit va thich hop lam co sé cho ¥ kién kiém toan cita ching ti. a nti dmBAO CAO KIEM TOAN DOC LAP (tigp theo) Y kién céia Kiém ton Theo ¥ kién cia chiing t0i, b4o edo tai chinh kém theo dat phan énh trung thye vi hop ly, trén cdc khia eanh trong yéu tinh hinh ti chinh eda Cong ty TNHH Keum Dam Vina tai ngay 31 thing 12 nim 2020, cding nhur két qua hogt dng kinh doanh va tink hinh leu chuyén tién t@ cho nam tai chinh két thic cing ngay, phi hp véi Chuan myc ké ton, Ché d6 ké ton doanh nghigp Vigt Nam va cde quy dinh phap ly ¢6 lién quan dén vige lp va trinh bay bao edo tai chinh, Doan Thé Vinh Ta Van Higu ‘Tong Giém déc todn vién Gidy chimg nhén dang ky hanh nghé kiém toén iy chimg nhan ding ky hanh nghé kiém toan 86: 2075-2018-211-1 86: 2090-2019-211-1 ‘TP. Hé Chi Minh, ngay 10 théng 03 nim 2021 hii iti iiaCéng ty TNHH Keum Dam Vina Khu phé Phuée Hai, Phudng Thai Hoa, Thi xa Tan Uyén, Tinh Binh Duong, Vigt Nam Bio c4o thi chink Cho nam tai chinh két thie ngay 31/12/2020 BANG CAN DOI KE TOAN Tai ngay 31 thang 12 nim 2020 MAU SO B01 - DN on vj tinh: VND_ Thuyét TAI SAN Mi sé nick $6 cudi nim! S6 dau nim) [A TALSAN NGAN HAN 100 47.903.734,472| — 45.660.811.376] I. AA cde khodn tuong duong tién 110 | Iva 1.299.039.707]_1.481.679.438| m1 1.299.039.707]_1.481.679.438| I. Cc khoan phai thu ngin han 130 36.965.513.573| 30.662.271.851 * Phai thu ngin han cia khéch hang 131 | 1v.2 | 36.964.938.769| —_30.605.228.460] + Trd trudc cho ngudi ban ngfin han 132 | 1v.3 -| 34,882.500] * Phai tha ngiin han khée 136 | Iv.4 974,804] 2.160.891 IIL. Hang tén kho 140 | IVs $.672.140.778| _9,186.124.110) * Hang tén kho 141 5.672.140.778| 9.186.124,110] IV. Tai sin ngin han khac 150 3.967.040.414| —_4.330.735.977| * Chi phi tra trae ngiin ban Isl | 1v.6 59.191.426 108.822.340] + Thué GTGT duge khdu trir 152 3.907.848.988] 4.221.913.637| 1B. TALSAN DAI HAN 200 9.047.629.017] — 11.026.047.285| I. Cf khodin phai thu dai han 210 1.579.917.900]_1.574.917.900 + Phai thu dai han khée 216 | Iva 1.579.917.9009 1.574.917.9009] I. Tai san c6 djnh 20 7.079.945.511] 8.880.866.2638} Tai sin 06 dinh hira hin 2a | 1.7 7.079.945.517] _8,880.866.268 ~Nguyén gi 222 15.672.587.989] 15.211.122.439 Gi tri hao mon ly ké 223 (8.592.642.472)]_ (6.330.256.171)| IIL. Tai san dai han khée 260 387.765.600| 570,263.17 * Chi phi tré tras dai han 261 | 1V.6 387,765.600] 570.263.117| TONG CONG TAI SAN (270=100+200) | 270 56.951.363.489| 56.686.858.661 tytn eran, 9 don 2 Kiet BS pin Tp tha cca Bo co ti aah ny 4Cong ty TNHH Keum Dam Vina Bio edo tai chink Khu phé Phuge Hai, Phuimg Thai Ha, Thi xa Tan Uyén, Cho nim ti chink Tinh Binh Duong, Vigt Nam két thie ngay 31/12/2020 BANG CAN DOI KE TOAN (tiép theo) MAU SOB 01 -DN ‘Tai ngay 31 théng 12 nm 2020 2 C eesiessseee : fe NGUON VON masé [TM] sbeubi mim) $6 au nin ‘ ‘A. NOPHAITRA 300 138.759.218.990] 62.511.200413| ' I. Ng ngén han 310 32.698,593.999| 31.164.200.413| 3 + Pha tra ngudi ban ngfin han. ai | avs | 12:197.352.582| 10.242.842.153| «= Thué va cic khoan phai np 33 | wo 209.938.966| 196.026.173 Nha nude + Phai tra ngudi lao dng 314 13.435.833.624] _13.688.791.625 * Chi phi phai tr ngin han 31s | 1.0 | 1.550.610.907]_1.716.419.762| + Phai tré ngin han kha 319 | wan 92.732.920] 93.620.700] * Vay va ng thué tai chinh ngéin han 320 | 1v.i2] — 5.212.125.000] _5.224.500.000] II. Ng dai hgn 330 26,060.625.000| _31.347.000.000| * Vay va ng thu tai chinh dai han 338 | 1v.12 | 26.060.625.000| 31.347.000.000] 1B. VON CHU SO HOU 400 (1.807,858.510)|(S.824.341.752)| I. Vim chai si hia 410 | 1v.i3 | 2.807.855.510) (6.824.341.752) += Vén gop cia chit sé itu an 15.653.001.625] _15.653.001.625 * Loi nhugn sau thué chya phiin phéi 42 (17.460.857.135)] (21.477.343.377) ~ Lai nhugin sau thué chua phiin phéi ala (21.256.813.427)| (43.716.241.222)] ULB) tay ké d8n cudi nim trade - Lai nfugin sau thué chua phiin phi 421b 3.795,956.292| 22.238.897.845 418) nam nay ITONG CONG NGUON VON (440=300+400) | 440. 56.951.363.489| _56.686.858.661 Ww Uy Y- Trin Thi Lam Pham Thi Hong Lam Kang Tae Sik Ngudi lap biéu Ké todin trong Tong Giém dbc Ngay 10 thing 03 nim 2021 Tike tl mink trang 9 den 29 Ta mt 66 phn gp ths ca Bio elo ti cn ny 3LL. See cee “Gactnli minh rang Van 22 Tb ni Di pi bap Wh ia Bo eo ta hh ny 1 . Céng ty TNHH Keum Dam Vina Bio edo tai chinh Khu phé Phase Hai, Phurimg Thai Hoa, Thi xa Tan Uyén, Cho nam tai chinh ih Binh Duong, Vigt Nam két thie ngay 31/12/2020 BAO CAO KET QUA HOAT DONG KINH DOANH MAU SO B 02 - DN Bee Don vi tinh: VND } d Chi tigu Ma sé frnuyée Nam nay} Nim trude| j + Doanh thu bém hang vA cung cp or | va | 196.216.246.871] 232.048.458.554) | 4 jen i 3 len vy + Cc khoain giém trix doa thu o ; | i ] + Doanh thu thudn vé bin hing va 10 196.216.246.871] 232.048.458.554) cung cdp dich vu (1001-02) + Gid vn hing ban | v2 | 178.875.973.447] 197.151.641.205 z «Loi nhugn gOp vé bin hang va cung 20 17.340.273.424] 34.896.817.349] cp dich vy (20=10-11) J + Doan thu host dng tai ehinh a} v3 659.800.609| 791.108.151| + Chi phi tai chin 2 | va 1,397.106.416] _1,685.714.072 Trong dé: Chi phi lai vay 2B 1,355.221.604) —_1.559,660.918 4 + Chi phi bin hang 2s | vs 151,272,721] A + Chi phi quan ly doanh nghigp 2 | ve 12,676.737.016] 1.451.741.3558 J + Loi nhugn thudn tir hogt dng kinh 30 3.774.957.874) _ 22.556.467.476] doanh {30=20+(21-22)-(25+26)} ] + Thu nhap khée a | va 23.800.690 67.610.350] * Chi phi khéc 32 | vs 4.802.272 385.239.981 + Loi nhugn kde (40=31-32) 40 20.998.418] _(817.569.631)) J + Téng Ii nhugn ké ton trade thud 50 3.798.956.292| 22.238.897.845) (50=30+40) + Chi phi thué TNDN hign hinh SI vo 4 + | 4 + Chi phi thué TNDN hod lai 2 5 ; + Loi nhugn sau thué TNDN 60 3.795.956.292| 22.238.897.845| J (60=50-51-52) _ eo ‘Trin Thj Lam: Pham Thj Hong Lam Kang Tae Sil Nguoi lip biéu Ké todn tring Téng Giém dc Negaty 10 thénng 03 néim 2021— oS Céng ty TNHH Keum Dam Vina Khu phé Phurée Hii, Phurdng Thai Hoa, Thi xa Tan Uyen, Tinh Binh Duong, Vigt Nam két thie ngaty 31/12/2020 BAO CAO LUU CHUYEN TIEN TE (Theo phurong phap gin tiép) MAU SO B 03 - DN Bom vi tinh: VND. Chi tien Ma sé | Thuet Nim nay| Nam truée| minh I. LU'U CHUYEN TIEN TU HOAT DONG KINH DOANH + Lginhugn truée thué or 3.795.956.292| 22.238.897.845 + Diéu chinh cho cde khoan: ~ Khéu hao tai sn c6 djnh o2 | V7 2.262.386.301 2.427.515.677| - (LAIYI8 chénh Igch ty gid hi dodi do o4 | v34 29.509.812 2.163.415 danh gid Iai ede khodn mye tién t8 ¢6 gde ngoai té ~ (Lai tit hoat déng dau te 0s | v.3 (1.033.335) (1.141.075) ~ Chi phi lai vay 06 | v.4 1,355.221.604] _1.559,660.918 + Loi nhudin tie hogt dong kink doanh 08 7.442.040.674| 26.227.096.780 trade thay déi von leu dong ~ (Ting)/gidm ec khan phi thu 09 (6.106.288.635)) (21.877.428.311) - (Pang)’gidm hang tn kho 10 3.513.983.332|(394.273.672)] - Ting/(gidm) céc khodn phai tré (khong ké | 11 1,675.105.881]—_1.811.260.140 Tai vay, thué TNDN phai np) - (Tang)/giam chi phi tra trade 12 232.128.431] _3.538.150.455| ~ Tin Ii vay a8 tra “4 (1.329.474.735)]_ (2.896.102.685) ‘Luu chuyén tin thudn tir 20 5.427.494.948| 6.408.702.707| hot dng kinh doanh I. LUU CHUYEN TIEN TU HOAT DONG DAU TU’ ~ Tién chi d& mua sim, xay dung 21 (386.668.014)] _(118.000.000)} ‘TSCD va cdc ti sin dai han khéc = Tién thu Iai cho vay, c6 tire va a7 | v3 1.033.335] 1.141.075] Igi nhudn duige chia ‘Laru chuyén tién thudn tir 30 (385.634.679)] (116.858.925) hoat dng dau tr Gis limi it rang 9 ln 21h i Bb pl Wa Bao ao TH ony s— oy Céng ty TNHH Keum Dam Vin: Khu phé Phuée Hai, Phuring Thai Hoa, Thj xa Tan Uyén, ‘Tinh Binh Duong, Vigt Nam Bio edo tai chink Cho nam tai chinh két thiie ngay 31/12/2020 BAO CAO LUU CHUYEN TIEN TI (Theo phuong phap gin tiép) (tiép theo) MAU SO B 03 - DN Bon vi tinh: VND Chi tigu wa 6 | Tet Nam nay} Naim tree 7 minh 7 II. LUU CHUYEN TIEN TU HOAT DONG TAI CHINH ~Tién chi tri ng gic vay 34 (5.224.500.000)|_(5.224.500.000)| Luu chuyén tidn thudn tir hoat dong 40 (6.224,500.000)}_(5,224,500.000)| tai chinh Liu chuyén tién thudn trong ky 50 (182.639.731)| 1,067.343.782 (60-20+30+40) Tin va cde khodn tong duong tin | 60 1.481.679.438, 414.335.656| dau ky Tidn va ede khoain twong duong tin | 70 | Iv. 1.299,039.707|_1.481.679.438| cudi ky (70=50+60+61) co Trin Thj Lam Nguoi lap biéu Pham Thj Hong Lam Ké todin truing Kang Tae Sik Téng Gidm dbe ‘gay 10 thang 03 nam 2021 8 Ce tyS mink rang 9 don 221i. mt b6 phan hop th ci Bo edo (8 chk ny ipe i Ce oe TO oe ee ee oe eo er Cong ty TNHH Keum Dam Vina Bao cdo tai Khu phé Phuée Hai, Phuong Thai Hoa, Thi xa Tan Uyén, ‘Cho nam tai chinh Tinh Binh Duong, Viét Nam_ két thac ngay 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH MAU SO B 09 - DN ‘Bain thuyét minh nay 1 mdb phan hop thank va cén de doe ding thot wt Bao edo tdi chink I. DAC DIEM HOAT DONG CUA DOANH NGHIEP 1, Hinh thite sé hiru von ‘C6ng ty TNHH Keum Dam Vina (Tién than la Céng ty TNHH P - My Ti v6i giay chimg nt tu s6 461043000852) la doanh nghiép 100% vén dau tu nude ngoai do Keum Dam Corporation lam chi dau tur. Cong ty duge thanh lap va hoat ding theo Gidy chimng nhdn dau tw s6 8733576300 ngay 16 thang 07 nam 2014 do Sé Ké Hogch va Dau Tu tinh Binh Duong cdip. Cho dén thoi diém 31 thang 12 nam 2020, Céng ty da duge Sé Ké Hoach va Dau Tur tinh Binh Duong cap Gidy chimg nhfn ding ky doanh nghiép dang ky thay di dén lan thir sau s6 3702295617 vao ngiy 23 thang 10 nim 2017 ‘This gian hoat dng céta dy dn 14 50 nam ké tir ngay 16 thang 07 nim 2014 ‘Tén dy an: Nha may sn xudt hang may mic ‘Vén dau tur: $7.500.000,000 VND turong dong 2.500.000 USD ‘Vén diéu Ig: 15.400.000.000 VND tuong duong 700.000 USD ‘Chi sé hitu ciia Céng ty 1a Keum Dam Corporation. ‘Tr s6: 7, Seongnam Daero 997 Beon-Gil, Jungwon-Ku, Sungnamsi, Gyeonggi-Do, Korea ‘TY I¢ gép von tai ngay Két thic nim tai chinh 100%, tong durong, 700.000 USD ‘Tong 86 nhn vién cita Cong ty tai ngay 31 thang 12 nim 2020 la 764 ngwdi (ngay 31 thang 12 nam 2019: 787 ngudi). ‘Tru sé chinh cita Céng ty dat tai Khu phé Phuée Hai, Phuong Thai Duong, Viét Nam. 0a, Thi xa Tan Uyén, Tinh Binh 2. Linh vye kinh doanh: Sin xuit va gia cdng 3. Ngimh nghé kinh doanh: Hogt dng kinh doanh chinh cia Céng ty hign nay la sin xudt va gia cong hang may mic (tnt trang phye tir da l6ng th) 4. Chu ky san xuat kinh doanh théng thwéng: Chu ky sin xuat kinh doanh théng thung cia Cong ty 1d 12 thing. 5. Tuyén bé vé kha nang so sinh thOng tin trén bao céo tai chinh Cac s6 ligu trinh bay trén bao céo tai chinh két thite ngay 31 thang 12 nim 2020 so sénh duoc voi sé. ligu twong img cia nim trude. I. COS TRINH BAY BAO CAO TAI CHINH iién dg ké toain, don yj tién t@ sir dyng trong ké toan Nin 46 ké todn ciia Cong ty bat dau tir ngay 01 théng 01 két thic vao ngay 31 thang 12 hang nam. on vj tién t¢ duoc sir dung trong ké todn 1a Déng Nam (VND).ed a SS a i Céng ty TNHH Keum Dam Vina Bao cdo tai chinh Khu phé Phude Hai, Phurimg Thai Hoa, Thi xa Tan Uyén, Cho naim tai chinh, Tinh Binh Duong, Vigt Nam két thie ngiy 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH (tiép theo) MAU SO B 09 - DN Bain thuyét minh nay lr m6t bd phan hap thanh va edn dhege doc déng thot vét Bao cto tai chinh 2, Corsé' lip bio edo tai chinh Béo céo tai chinh kém theo duge trinh bay bing Ddng Viét Nam (VND), theo nguyén tac gid gc va pha hgp véi Chudn myc ké toan, Ché d6 ké toan doanh nghiép Viét Nam va cde quy dinh phap ly ¢6 lién quan dén vige lip va trinh bay bao cdo tai chinh. Chuan mye va Ché 46 ké ton ap dyng, Ché d@ ké toan 4p dyng Céng ty 4p dung Ché do Ké ton Doanh nghiép Vigt Nam duoc ban hanh theo Théng tw sb 200/2014/TT-BTC ngiy 22 thing 12 ndim 2014 vé hudng din Ché d6 ké toan doanh nghigp va Thong tw 53/2016/TT-BTC ngay 21 thang 03 nam 2016 sira déi bé sung mét 36 diéu ciia Thong tw so 200/2014/TT-BTC ngiy 22 thang 12 nam 2014 vé hudng din Ché dé ke ton doanh nghiép. Tuyén bé vé vige tun thii Chuan myc ké ton va Ché d6 ké toan Bio céo tai chinh nay durge lp phii hgp véi cée Chudin myre ké toan Vigt Nam, Ché d6 ké todn doanh nghigp Vigt Nam va ede quy dinh phép ly c6 lién quan dén vige Igp va trinh bay béo céo tai chinh, ‘Theo d6, vige sir dung bang can déi ké todn, béo céo két qua hoat déng kinh doanh, bao céo hu chuyén tién t@ cing vi céc thuyét minh béo céo tai chinh duge trinh bay kém theo khéng danh cho céc déi tugng khéng dure cung cap cc théng tin vé cdc thii tue, nguyén tac va théng Ig ké toan tai Vigt Nam; hon nita cdc béo edo nay khong 6 y dinh trinh bay tinh hinh tai chinh, két qui hoat déng kinh doanh va céc ludng luu chuyén tién t@ theo cdc nguyén tic, théng 1¢ ké todn duge chap nhin rOng rai 6 cdc nude va inh thé khéc ngoai Vigt Nam. 4. Hinh thite sé ké toan 4p dung. Hinh thite sé ké todn ap dung ctia Céng ty 1a Nh@t ky chung. 5. Gi djnh hogt dng lién tye Cie béo cdo tai chinh nay duge lép trén gid dinh Cong ty hoat d6ng lién tue. I. CAC CHINH SACH KE TOAN AP DUNG CHU YEU 1, Tién vA ede khoiin twong duong tin ‘gn va cdc khoan tuong duong tién bao gdm tién mat tai quy, tién giti ngan hang, tién dang chuyén, tién giti cé ky han va cae khodn du tu ngin han khdc c6 thei han thu héi hoge dao han khéng qué ba thang ké tiengay dau tu, c6 kha nding chuyén d6i dé dang thanh tién, khong cé nhieu ri ro trong vige chuyén déi thanh 2. Cae khoan phai thu Cac khoan phai thu duge trinh bay trén bao céo tai chinh theo gia ti sé céc khoain phai thu tir khich hang va phai thu khée sau khi cén trir eée Khodn dir phong duge lap cho ec khodn phai thu kho doi.Céng ty TNHH Keum Dam Vina Khu phd Phude Hai, Phutng Thai Hoa, Thj xa Tan Uyén, Cho nam tai chinh ‘Tinh Binh Duong, Viét Nam két thiic ngay 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH (tiép theo) MAU SO B 09 - DN Bain thayét minh ny mt b6 phn hap tha va cn dire doc déng th3i wi Bao cio ta chink 3, Dur phéng ng phai thu khé doi thé hign phan gid tri ciia cdc khoan phai thu ma Céng ty dy kién khong c6 kha niing thu hoi tai ngay két thiic ky ké todn, Tang hic gidm sO du tai khoan dy phdng duge hach todn vao chi phi quan ly doanh nghiép trong nam. ‘Hang ton kho Hang tn kho duge ghi nh§n theo gid thp hon gitra gid géc va gia tri thuin c6 thé thuc hién duge. Gia géc hang tn kho bao gém chi phi mua, chi phi ché bién va céc chi phi lién quan tryc tigp khic phat sinh dé c6 duge hang tin kho 6 dia diém va trang thai hién tai. Gid tri thudin 66 thé thye hign duge la gia ban wéc tinh ca hang tn kho trong ky sén xudt, kinh doanh binh thuémg trir chi phé ude tinh dé hodn thanh sin phdm va chi phi ude tinh clin thiét cho vige tigu thy ching. ‘Céng ty dp dung phuong phap ké khai thong xuyén dé hach toan hang tn kho va phyong phép tinh gid tri hang tn kho duge xéc dinh nhu sau: ‘Nguyén vat ligu, cng cy dung cy va hang —_Gié xuat kho theo phurong phap binh quan gia quyén héa: ‘Thanh phim va chi phi sn xudt, kinh doanh_ Gia vén nguyén vat ligu va lao dng truc tip cng dé dang: chi phi sin xuat chung c6 lién quan duge phin bd dya trén mire 46 hogt déng binh thudng theo phuong phap binh quan gia quyén. Due phong gidm gid hang tn kho Dy phong giam gid hang tén kho duge trich Ip cho phan gid trj dy kién bj tén that do ce khodn suy gidm trong gid tri (do giam gid, hu hong, kém phdm chit, 16i thdi,...) c6 thé xy ra déi véi nguyén vat ligu, thanh pham, hang héa ton kho khac thuée quyén sé hitu cia Cong ty dya trén bing chimg, hop ly vé sy suy gidm gid tri tai ngay két thic nim tai chinh, 86 tang hoc giam khodn dy phdng gidm gid hing tén kho duge hach ton vao gid vn hang ban trong nim, ‘TAi san c6 djnh hitu hinh ‘Tai san cé djnh hitu hinh duge trinh bay theo nguyén gid trir di gid tri hao mon lily ké. ‘Nguyén gid ciia tai san c6 dinh hifu hinh bao gdm gid mua va cdc chi phi lién quan tryc tiép dén vige dura tai sin d6 vao trang thai sn sang str dyng nhu dy kién. san ¢6 dinh hitu hinh duge ban hay thanh ly, nguyén gid va khdu hao lily ké duge x6a sé va bat ky khoan lai hoe 18 nao phat sinh do vige thanh ly déu duge hach toan vio bao cdo két qui hoat dong kinh doanh nm. Khau hao Khu hao tai sin 6 dinh hitu hinh duge trich theo phuong phap khiu hao dudng thing trong suét thai gian hitu dung wée tinh ciia cdc tai sin nhur sau:] ] ] wJj ot te uw oo Céng ty TNHH Keum Dam Vina Bao céo tai chinh Khu phé Phuée Hai, Phung Thai Hda, Thi xa Tan Uyén, Cho nam tai chin Tinh Binh Duong, Viét Nam két thie ngity 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH (tiép theo) MAU SOB 09 - DN Ban thayét minh ny la: m6t bé phan hop theinh vee edn deze doe déng thoi vét Bao céo tai chinh Nam Nha ctta, vat kién trite 5-8 moe, thiét bi 5-8 ‘Tai sin c6 din khac 3 6. Chi phi di vay Chi phi di vay dure ghi nhgn vio chi phi sin xudt, kinh doanh trong ky Khi phat sinh, trir khi cde khoan chi phi di vay nay duge vin hoa. 7. Chi phi tra trade a tr trudée bao gém cdc khoan chi phi tra trude ngiin han va chi phi tra trudc dai han trén bang can déi ké ton va chi yéu Ia tién sira chita nha xudng, may méc thiét bj va céc khoan chi phi tra trudie khée. Céc khodn chi phi tri trude durge coi 18 ¢6 kha nang dem Iai Igi ich kinh té trong tuong lai cho Cong ty. Céec chi phi nay duge phén bé vao bao céo két qua hoat dong kinh doanh theo phuong phép duémg thing theo cde quy dinh ké tofn hign hn, Cée khoin phai tra va chi phi trich truge ‘Cc khodn phai tra va chi phi trich truce duge ghi nhan cho sé tién phai tra trong twong lai lién quan én hang héa di duge mua va dich vu dat duge sir dung ma khéng phu thuSe vio vige Cong ty da nhjin drge héa don cia nha cung cap hay chwa, 9 Von chit sé hitw ‘Vén dau tu cila chi sé hitu duge ghi nh§n theo sé vén thye gép ciia chit dau tur. 10. Nguyén tic chuyén ddi ngogi @ Cae nghigp vu phat sinh bing cée don vj tién t8 khde véi don vj tién té ké toan cia Céng ty (VND) duge hgch todn theo ty gid giao dich vao ngay phat sinh nghigp vy. TY gid giao dich thye té di véi cee giao dich bing ngoai t@ durge xée dinh nhur sau: + Ty gid giao dich thyc té khi mua ban ngoai t@ (hop dng mua bin ngoai té giao ngay, hop dong ky han, hop déng twong lai, hyp dong quyén chon, hyp déng hoan doi): ty gid ky ket trong hgp déng mua, ban ngogi té gitta Céng ty va ngén hang. © Néuhgp ding khéng qui dinh ty gia thanh todn: - Bbi i cic khoan gép vin ho§e nhgn vn gép: ty gid mua ngoai té ca ngdn hang ‘ong ty mé tai khodn dé nhgn von eda nha dau tu tai ngay gdp von. = Déi véi ng phai thu: ty gid mua coa ngén hang throng mai Cong ty chi dinh khich hang thanh todn tai thd diém giao dich phat sinh = bi véi ng phai tra: ty gid bén ciia ngan hang thyong mai noi Cong ty dy kién giao dich tai thoi diém giao dich phat sinh, - bi v6i cde gino dich mua sim thi sn hode eéc khoan chi phi durge thanh toan ngay bing ngoai té (khdng qua cae ti khodn phai tra): ty gié mua ca ngan hang thong noi Cong tythye hign thank ton, 2Céng ty TNHH Keum Dam Vina Bao cao tii chin Khu phé Phuée Hai, Phuéng Thai Hoa, Thi xa Tan Uyén, ‘Cho nam tai chink ‘Tinh Binh Duong, Vigt Nam két thac ngay 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH (tiép theo) MAU SO B 09 - DN Ban thuyér minh ney la mot B6 phan hop thanh va can dee doc déng thoi véi Bdo cto 1 chink Tai ngay két thie nam tai chinh, cde khodin muc tién t8 ¢6 goc ngogi t§ duge dinh gid Iai cu thé nhw sau * Khoan myc tién té c6 géc ngoai t duge phan logi la tai san duge dénh gid lai theo ty gid mua cita ngén hang thuong mai noi Cong ty thudg xuyén c6 giao dich tai thai diém lip bao cao tai chinh, Riéng 46i véi cdc khon ngogi t6 giri ngan hang thi ty gid thye t khi danh gid lai 14 ty gid mua cia ngan hang noi doanh nghigp mé tai khodn ngoai t¢ ‘© Khodn myc tién té 06 géc ngoai t@ duge phan logi la ng phai tra duge danh gid Iai theo ty gid bain cita ngén hang thyong mai noi Céng ty thing xuyén c6 giao dich tai thdi diém lap bao céo tai chinh. Chénh Iéch ty gid phét sinh trong nam ttr ee giao dich bing ngoai t¢ duge ghi nbn vao doanh thu hhogt déng tai chinh hog chi phi ti chinh, Chénh Igch ty gia do dnh gia lai cdc Khodn mye tién t@ e6 géc ngoai té tai ngiy két thie nam tai chinh sau khi bi trir duc ghi nhén vao doanh thu hoat déng tii chinh (néu lai) hoge chi phi tai chinh (néu 16). 11. Ghinh§n doanh thu oi Doanh thu ban hang duge ghi nhén khi ddng théi théa main tt ca cde digu kign sau: 10 phan Ién rai ro va Igi ich gin lién véi quyén sé hitu san phim hoke hang, doanh thu bin hang © Céng ty da chuyén hhéa cho nguisi mu: © Céng ty khéng con ném git quyén quan ly hang hoa nhir ngwdi sé hitu hang héa hoge quyén kiém sodt hang héa; © Doanh thu da durge xéc dinh mét cach tong d4i chin chin; © Cong ty da thu duge hoje sé thu duge loi ich inh té tir giao djch ban hang; va © Céng ty da xéc dinh duge chi phi lién quan dén giao dich ban hang. Tién Ini Tién lai duge ghi nhgn trén co sé théi gian va Iai sudt thye 18 timg ky. 12. Chi phi thué thu nh§ip doanh nghigp Chi phi thué thu nh§p doanh nghigp trong nim, néu 06, duge ghi nhfn trong béo céo két qua hogt «dng kinh doanh bao gdm chi phi thué thu nhép hign hanh va chi phi thué thu: nhdp hod ta. Chi phi thué thu nhap hign hanh 1a s6 thué dy phai ndp dya trén thu nh@p chju thué trong nam. ‘v6i thué sut ép dung trong nam tai chinh hign hinb, va céc khoan dieu chinh thué phai np lign quan én cc nim trude, Chi phi thué TNDN hodn lai durgc x4c dinh trén eo sé 86 chénh Igch tam thai duge khau tri s6 chénh éch tam thai chju thué va thué sudt thué TNDN dy tinh sé 4p dung cho nam tai sin duge thu hdi hay ng phai tra duge thanh toan, dya trén cdc mite thué suit (va céc luft thué) cé higu lye tai ngay két ‘thie nim tai chin.Cong ty TNHH Keum Dam Vina Bio céo tai chinh Khu phé Phuéc Hai, Phuong Thai Hoa, Thi xa Tan Uyén, Cho nim tai chinh Tinh Binh Duong, Viét Nam ket thiic ngay 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH (tiép theo) MAU SO B 09- DN Bain thuyét minh nay [a mot bb phan hop thanh ve etn deve doc dng that vi Bo co ti chinh 13. Cée bén Hién quan Cie bén durge coi li 06 lién quan néu mét bén 6 kha nang kiém soat hodc 6 anh hung dang ké déi ‘v6i bén kia trong vige ra quyét dinh cfc chinh séch tai chinh va hoat dng. ‘Trong vige xem xét méi quan hé ea cde bén Lién quan, ban chit ciia mdi quan hé durge chit trong nhiéu hom hinh thie phap ly.Céng ty TNHH Keum Dam Vina Bio céo tai chinh Khu phé Phuée Hai, Phuong Thai Hoa, Thj xa Tan Uyén, Cho nam tai chinh ‘Tinh Binh Duong, Viét Nam két thiic ngay 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH (tiép theo) MAU SO B 09 - DN Biin thuyét minh néy [i mot bp phan hop thanh va cn dag dpe déing thot wéi Béo edo tai chinh IV. THONG TIN BO SUNG CAC KHOAN MYC TRINH BAY TRONG BANG CAN DOI KE TOAN on vi tinh: VND 1, Tign va ce khoan tuong duong tin $6 cudi nim Sé dau nim ‘Tin mat 1,138.403.800 -424,906.895 ‘Tién giti ngan hang 160. U 56.772.543 Téng cong 7 1.481.679.438 2. Phai thu khéch hing $6 cudi nim S6 dau nim Phai thu khéch hang ngdn han la céc bén lién quan Keum Dam Corporation 36.964.938.769 __30.605.228.460 Téng cong 138.769 30.605.228,460 3. Trd trade cho ngwai bin Sé cudi nam $6 dau nim Tré trude cho ngudi bin ngin han khéc Céng ty TNHH Kiém ton & Tu vin CPA A Chau : 34.882.500 ‘Téng cong - 34.882.500 Phai thu khae $6 cudi nam S6 du nam Phai thu khéc ngdn han At oge thué may Ige made - 19.800.000 ‘Thué GTGT chra ké khai 574.804 2.360.891 ‘Téng cong 574.804 22.160.891 86 cudi nim $6 dau nim Phai tha khée dai han Bit coe taxi Vinasun 5.000.000 5.000.000 Dat coe thué nha xurdng 1,569.917.900 _1.569.917.900 Dit coe Grab 5.000.000 : ‘Téng cong 1,579.917.900 1.574.917.900Céng ty TNHH Keum Dam Vina Béo efo thi chinh Khu phé Phuée Hai, Phutng Thai Hoa, Thi xa Tan Uyén, Cho nam tai chinh Tinh Binh Duong, Vigt Nam két théie ngay 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH (tiép theo) MAU SO B 09- DN Ban thuyét minh nay lamp bp phan hop thanh va edn daze dpe ding thoi véi Bio cdo tai chink 5. Hang tin kho ‘$6 cu6i nim S6 dau nim Gié gdc hang tin kho Nauyén ligu, vat ligu 183.238.200 355.684.054 Chi phi sin xuét, kin doanh dé dang 4.259,161.301 6.148.704.182 ‘Thanh phim 1.229.741.2177 2.681.735.874 ‘Tong cong 6 Chi phitri truée $6 cudi nim $6 dau nim Chi phi tra trwéc ngdn han Cong cy, dung ey 6.000.000 71.996.155 Chi phi dich vy thué ngoai khée 53.191.426 36.826.185 Tong cong 59.191.426 108.822.340 Chi phi tré traréec dai han S6 cudi nim 86 dau nim Cong cy, dung eu 198.191.571 291.179.280 Chi phi sita chita van phong 279.083.837 Tong cng 7. Tai sin c6 djnh hiru hinh Nha ctra, vit May mée, — TSCD hitu ‘Téng cong kién trie thiét bj hinh khac NGUYEN GIA 86 diu nim $.693.714.285 9,368.434.154 — 148.974.000_15.211.122.439 ‘Tang trong nam. 7 461.465.550 : 461.465.550 Sé cudi nim 285 9.829,899,704 __ 148.974.000 Trong dé: Nguyén gid tai sin cé dinh da khau hao hét nhung vin con sie dung nim 106.006.200 693,395,678 - 799.401.878 'S6 cudi nim 787.558.580 693.395.678 - 41.480.954.258 KHAU HAO LOY KE 6 dau nim 2.591.796.731 3.689.801.440 48.658.000—6.330.256.171 Khiu hao trong nam 847.230.647 __1.385.360.854 _29.794.800 __2.262.386.301 ‘86 cudi nim 3.439,027.378 5.075.162.294 __78.452.800 592.642.472 GIA TR] CON Lal $6 diw nim 3.101.917.554 ___5.678.632.714 _100.316.000 ‘$6 cudi nim 2.254.686.907 4,754,737.410 ai 521.200Led ta Céng ty TNHH Keum Dam Vina Khu phd Phude Hai, Phutmg Thai Héa, Thi xa Tan Uyén, Tinh Binh Duong, Vigt Nam BAN THUYET MINH BAO CAO TAL CHINH (tiép theo) 8 Phai tri ngudi bin Phai tra ngwoi bin ngdin han Ong ty TNHH Van Nege Thy (Cong ty TNHH Silsarang Asia Cong ty TNHH Phién Nhién Cong ty TNHH SX - TM- DV - XNK An Vy Céng ty TNHH TMV Vina Cong ty TNHH TM DV Kj Thudt Nang Lurgng Sech. (Cong ty TNHH May Mge Modern Céngty TNHH Hyup Jin Vina (Cong ty TNHH H & L Apparel (Vietnam) (Cong ty TNHH MTV Bao Bi Dong Phét COng ty TNHH Samil Print (Cong ty TNHH Uno World ‘Céng ty TNHH TM DV May Mie Hoan Vinh Khang Fi ‘COng ty TNHH Théu Sam Mi ‘Cong ty TNHH May Mie Dojo Vigt Nam ‘Cong ty TNHH Thoi Trang Minh Tudin Cong ty TNHH Sewang Vina Céng ty TNHH Thuong Mai Sin Xudt H & L Negudi bin Khe Téng cong 9. Thué va cde khoan phai nop Nha nude S6 dau nim ‘Thué gid tr) gia ting ‘Thué thu nh§p c4 nhan 196.026.173 ‘Thué nha thi - Lg phi mon bai : Phat vi pham hanh chin 7 (4.025.887.464) ‘Téng cong Trong dé: ‘Thué va ede khodn phai thu nha nuGe ‘Thué va cdc khodn phai np nha nude Th gi tr gia King (221.913.637) _ Cho nam tai chnh, két thie ngdy 31/12/2020 MAU SO B 09 - DN Bain thuyét minh nay ld mot bs phn hop thank va can dinae doc ding thdi véi Bao cdo ta chinh $6 cudi nim $6 diu nim 536.926.499 572,368.50 406.784.753 401.719.948 308,950.488 294.238.560 114.350.500 100.188.000 109.398.300 126.664.120 2.000.000 196.600.800 5 748.318.622 1.431.409.763 753,252,596 1,259,304.459 _1.677.091.929 178.024.550 179.468.850 3.296.575.518 3.227.232.741 340.267.505 429.079.931 300.319.730 475.945.248 162.640.632 H 124,827,278 645,880,645 3 1.033.195.570 - 890.909.429 : 1.117.429.355 948.829.916 12.197.352.582 __10.242.842.153 Phat sinh trong nim 86 phai nop ‘86 da nop ‘$6 cuéi nim (8.141.229.5904) 8.455.294.243 (3.907.848.988) 4.112.805.411 (4.098.892.618) 209,938.96 77.423.905 _(17.423.905) - 3,000,000 (3.000.000) - 4.771.364 _(4.777.364) (8.943.222.914) _ 4.271.200.356 __3.697.910.022) 22) 86 diu nim 6 cudi nim 4.221.913.637 3.907.848.988 196.026.173 209.938.9656 Céng ty n6p thué gid tri gia ting theo phuong phép khéu trit. Thué suat thué gid trj gia ting nhw sau: 0% = Xudt khduCéng ty TNHH Keum Dam Vina Bao céo tai chinh Khu phé Phude Hai, Phuong Thai Hoa, Thi xa Tan ‘Uyén, Cho nam tai chink Tinh Binh Duong, Vigt Nam két thac ngay 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH (tiép theo) MAU SO B 09 - DN Bén thuyét minh nay la: mgt b6 phn hop thanh va edn diage doc déng thai di Béo edo tai chinh Cééc loai thué khée Céng ty ké khai va nOp theo qui dink. 10. Chi phi phai tra $6 cuéi nim S6 dau nim Chi phi phai tra ngiin han ta cde bén lien quan Chi phi Iai vay 1346.869.854 —_1.559.660.918 Chi phi phai tra ngén han khde Chi phi kiém ton 69.165.000 69.765.000 Chi phi thué nba thi - 82.087.415 Chi phi phai tré khie ____133.976.053, 4.906.429 ‘Téng cOng 1.550.610.907 16.419.762 11, Phai tra khie S6 cudi nim $6 du nim Kinh phi cng doan 92.732.920 95.620.700 ‘Téng cong 92.732,920 95.620.700 12, Vay vi ng thué tai chinh $6 cudi nim $6 diu nim Vay va ng dai han dén han tra 1A cde bén lién quan + HB sé 0109/2017/HDV - KD 1.737.375.000 1.741.500.000 + HB sé 2403/2017/HDV - KD 2.026.937.500 2.031.750.000, + HD sé 1506/2017/HDV - KD 1,447.812.500 1.451.250.000 Tong cong 5.212.125.000 5.224.500.000 Vay va ng thué tai chinh dai han 1 cée bén tign quan 6 cudi nim 6 diu nim + HB s6 0109/2017/HDV - KD (1) 8.686.875.000 _10.449,000.000 + HD sé 2403/2017/HDV - KD (2) 10.134.687.500 __12.190.500.000 + HD s6 1506/2017/HDV - KD (3) 7.239.062.500 8,707.500.000 Téng cong Trong a6: (1) Céng ty €6 khoan vay thi han 10 nim véi Céng ty Keum Dam Corporation theo Hop ddng vay $6 010920171DV - KD ngiy 09 thing O1 nim 2017 voi so du ng gée con Iai la 10.424.250.000 VND (turong durcng véi 450,000,00 USD). Khoan vay chiu lai suét 49%/nam. (2) Céng ty ©6 khoan vay théi han 10 nim vai Cong ty Keum Dam Corporation theo Hop déng vay s6 2403/2017/HDV - KD ngiy 24 thing 03-nim 2017 véi 36 dw ng gée cbn lai Id 12.161.625,000 VND (tung durong v6i 525.000,00 USD). Khodn vay chju Iai sudt 4%/ndm. G)__Céng ty 66 khoan vay thoi han 10 nim vi Cong ty Keum Dam Corporation theo Hop déng vay sb 150620171DV - KD ngiy 15 thing 06 nm 2017 voi se du ng age ct li 8.686.875.000 VND (tuong duong véi 375.000,00 USD). Khodn vay chiu lai suat 4%/nam, 8nT ] bo J J J Céng ty TNHH Keum Dam Vina Khu phé Phuée Hai, Phudng Thai Hoa, Tinh Binh Duong, Vigt Nam Bao cio tai chinh Cho nam tai chinh ‘Thj xa Tan Uyén, két thie ngay 31/12/2020 BAN THUYET MINH BAO CAO TAI Bain thuyét minh ny Les mgt 6 phn hop thin 13. Vn chi sé hiru a, Bang déi chiéu bién dgng cia Tai mghy 31/12/2018 I CHINH (tiép theo) MAU SOB 09- DN inh va can dee doc déng thi wi Bao cio ai chink von chi sé hiru ‘Vén dau tw cia ‘Loi nhugn sau Téng cong _chii sé hiru _ thué ehwa phan phéi 15.653.001.625 (43.716.241.222) _(28.063.239.597) 7 22.238,897.845 ___22.238.897.845 Lai trong nm truée ‘Tai ngay 31/12/2019 Lai trong nam nay ‘Tang khdc (*) im khéc (*) ‘Tai ngay 31/12/2020 001.62: (21.477.343.377) ___(5.824.341.752) 3.795.956.292 3.795.956.292 e 230.186.183 230.186.183 (9.656.233) (9.656.233) 115.653.001.625, (17.460.857.135) ___(1.807.855.510) “ Logi bé khoan thué nha thiu da trich trude cila cde nam trude: eo) ‘Céng ty bi truy th wu thué TNCN nim 2018,2019 b. Tinh hinh gép von diéu 1¢ nhu sau: ‘Keum Dam Corporation Cong V. THONG TIN BO SUNG CHO ‘Theo Gidy chimg nhjn Von didulg_ Vn didu lg ding ky doanh nghigp da gop chua gop USD TYIg(%)__(USD)_—_—(USD) 700.000 100% 700.000 700.000 100% 700.000 . CAC KHOAN MYC TRINH BAY TRONG BAO CAO KET QUA HOAT DONG KINH DOANH Don vj tinh: VND. 1. Doanh thu vé ban hang va cung cAp dich vy Doan thu gia céng ‘Tdng cong 2. Gid vén hang bin Gia vén gia cong Tong cng 3. Doanh thu hoat dng tai chin, hénh lech ty gid dat thyee hign Téng cong ‘Nam nay. Nam truée 196.21 871 232.048.458.554 196.216.246.871 232.048.458.554 Nam nay Nam truée 178.875.973.447 197.151.641.205 78, (7 __ 197.151.641.205 Nam nay Nam truée 1.033.335 1.141.075 658.767.2746 795.964.682 659.800.609 797.105.7357Cong ty TNHH Keum Dam Khu phé Phude Hai, Phuong Thai Hoa, Thi xa Tan Uyén, Tinh Binh Duong, Vigt Nam BAN THUYET MINH BAO CAO TAI CHINH (ti Bain thuyét minh nay Ia: mgt b6 phan hop thanh va edn duege doc déng thoi vbi Béo edo thi chink 4. Chi phi tai chink Lai tién vay L6 chénh Iéch ty da thye hign LB chénh Ich ty git chura the hign Ting cong Chi phi bin hang Chi phf vat ligu, bao bi ‘Tong cong 6. Chi phi quan If doanh nghigp Chi phi nan vién quan ty Chi phi dé ding van phing ‘Thué, phi va I¢ phi Chi phi dich vu mua ngoai Chi phi bang tién khac ‘Tong cong 7. Thu nh§p khie ‘Thu nhgp tir thud np thira ‘Thu nhgp tir hing ting ‘Thu nhiip khée ‘Ting c6ng 8. Chi phikhae Chi phi phat thué, cham nop Chi phi khiéc Tong cong 20 Bio céo tai chinh Cho nim tai chinh két thie ngay 31/12/2020 Nam nay 1,355.21.604 12,375.00 29.509.812 1,397,106.416 Nam nay 151.272.7227 151,272,727 Nam nay 9,562,905.818 279.152.861 3.697.000 1,978.035.376 Nam nay 25.461.078 339.612 25.800.690 Nam nay 4.777.264 25.008 4.802.272 MAU SO B 09 - DN Nim truée 1.559,660.918 123.889.739 2.163.415 1,685.714.072 Nam true Nam truée 8.142.675.265 222.136.021 48.489.000 1.748.435.479 1.290.005.793, __11.451,741.558 Nim trude 17.670.016 38.539.200 1.461.134 (67.670.350 Nam trude 384.904.000 335.981 385.239.981Céng ty TNHH Keum Dam Vina Bio céo tai chinh Khu phé Phuée Hai, Phurimg Thai Ha, Thj xi Tan Uyén, Cho nam tai chinh Tinh Binh Duong, Vigt Nam két thiie ngay 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH (tiép theo) MAU SO B 09- DN Bain thuyét minh nay li: mgt b6 phan hop thanh va edn deve doc dng thai véi Béo cdo tai chink 9. — Chi phi thué thu nhap doanh nghiép hign hanh Nam nay. Nim true Loi nhudn/(Lé) thudin true thué 3.795.956.292 22.238.897.845 Anh hudng do: Cée khoan diéu chinh ‘ting/(gidm) loi nhugin ké todn: 827.313.617 1,260.614,448 Cae chi phi Rhing duege Khdv trie 712,563,198 905.075.016 Lai/(éjchénh léch 1) gid dinh gid tai céc Khon 2.163.415) 1.863.964) phai thu va. tién gi ngdn hang nam truée (Lai)/lichénh lech 1) gid dénh gid lai cdc khodin 112.111.562 2.163.415 phai thu va tién goi ngdn hang ndm nay Cc khodn diéu chinh khée 4.802.272 5385.239.981 ‘Thu nhép chu thud 4.623.269.909 _23,499,512.293 Lé mang sang tir cde nim trude (23.499.512.293) 20% ‘Thu nhap tinh thué ‘Thué sudt thué thu nh§p doanh nghigp Chi phi thué TNDN hign hanh Cong ty €6 nghia vu n6p thué thu nhap doanh nghigp theo ty 1¢ 20% trén thu nhdp chiu thu. Cong ty Khong trich lap thué thu nhap doanh nghigp trong nam do Céng ty khéng c6 thu nhap chju thué. 10. Chi phi sin xuAt kinh doanh theo yéu t6 Nam nay Nam trade Chi ph nguyén figu, vat liu, cong cu, dung ey ~~ 10.015.598.714__9,358.490.282 Chi phi nhan cong 103.037.782.752 98.085.379.355 Chi phi khdu hao tai sn e8 dink 2.262.386.301 2.427.515.677 Chi phi dich vu mua ngoai 69.556.813.871 91.082.574.579 Chi phi khac bing tién 364.074 8.149.531.988 ‘Ting cong 188.362.445.712 209.103.491.881 VI. NHUNG THONG TIN KHAC 1. Nhing sy kign phat sinh sau ngay két thie ky ké toan nim Khéng 6 céc sy kign nao phat sinh sau ngay két thiic nam tai chinh cé anh huéng trong yéu edn phai iéu chinh hay céng bé trong bao cdo tai chinh. 2. Théng tin vé cae bén lién quan Cée bén lién quan cia Cong ty bao gom: Bén lién quan ‘M6i quan hé ‘Keum Dam Corporation Chi dau tr Ong Kang Tae Sik ‘Téng Gidm adc 2Ve hh Céng ty TNHH Keum Dam a Bio cao tii chinh Khu phé Phuée Hai, Phuéng Thai Hda, Thj xa Tan Uyen, Cho nam tai ehinh ‘Tinh Binh Duong, Vigt Nam ét thite ny 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH (tiép theo) MAU SOB 09-DN Bain thuyét minh nay la: mgt 66 phan hop thanh va edn diege doc dng thai véi Béo edo tai chinh Thu np céc think vién chi che Céc thinh vin chit chdt trong nim chi bao gdm Téng Giém déc Nam nay Nam tribe Tidn long 3.332.340.000 __1.959.825.000 Tong cng 3.332.340.000 1.959.825.000 Giao dich véi cdc bén lién quan ‘Trong nim tai chinh két thie cing ngay, Céng ty ¢6 cae nghiép vy kinh 8 quan trong voi cde bén lién quan duge trinh bay 6 bang sau: Nam nay Nam trade Keum Dam Corporation Doanh thu gia céng, 196.216.246.871 232.048.458.554 Ticomg img sé USD 8.489.170,33 —_10,029.399,15 Chi pht lai vay phat sinh 1.355.221.604 —_1.559,660.918 Twong ting sé USD 58.142,45 67.019, 18 Tai ngay két thie nam tai chinh, Céng ng véi cde bén lign quan nhur sau: 86 cudi nim S6 dau nam Keum Dam Corporation Phai thu ngén han 36.964.938.769 _30.605.228.460 Turong ing sé USD 1.608.220,09 1,326,049,76 Lai vay phai tra 1,346.869.854 —_1.559.660.918 Twong img sé USD 58.142,45 67.019, 18 No vay phi tri 31.272.750.000 _36.571.500.000 Tuong tng sé USD 1.350.000,00 Lhe WS Trin Thj Lam Pham Thi Hong Lam Nguoi lap biéu Ké toan truéng ‘Ngay 10 thing 03 ndim 2021 7