MAu CBTT/SGDHCM-02

Appendix C BTT/SGDHC M- 02
(Ban hdnh kdm theo Quy6t dinh s6 340/QD-SGDHCM ngdy 19 th6ng 08 n6m 2016 cria
TGD SGDCK TPHCM ve quy ch6 COng UO ttrOng tin t4i SGDCK TPHCM)
(Promulgatedwith the Decision No 34)/QE-SGDHCM on August 19, 2016 of the Hochiminh Stock Exchange
on Disclosure of Information Regulation on Hochiminh Stock Exchange)

cOxc ry co pHAN DE TAM ceNG HoA xA ngr cHU NGHIA vrET NAM
2t6-2t\ NtiThdnh, P.13, Q.Tan Binh, TP.HCM EQc lfp _ Trl do _ H4nh phrfic
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Huppiness

36: 0l17 12021-CBTT Tp.HCM ngdy 20 thdng 7 ndm 2021

CONC BO THONG TIN DISCLOSURE OF INFORMATION ON

TRTN COxc THONG TIN ETEN TT THE STATE SECURITIES
CUA UY BAN CHUNG KHOAN NHA COMMISION'S PORTAL AND
NUOC VA SGDCK TP.HCM HOCHIMINH STOCK EXCHANGE'S
PORTAL

Kinh giri: - Uy ban Chring khodn Nha nudc I The State Securities Commission
- So Giao dich chring khoSn TP.HCiW Hochiminh Stock Exchange

- TOn t6 chric I Organization name: CONC TY CO PHAN EE TAM

- Ma chring kho6n/ Securities Symbol: DTA
- Dia chi trp s& chinh/ Address:216 - 2/8 Nfi Thdnh Phucrng 13 QuQn TAn Binh Tp, HCM
- EiQn thopi/ Telephone: 028.3997.4668
- Fax: 028.3997.4679
- Nguoi thpc hiQn cong bd thdng tinl submitted by: rnAN THI euiNH TRANG
Chuc vul Position:Trubngphdng Phap Ch6 Cdng ty.
Lo4i th6ng tin cdng bO : E dinh l<j, tr bat thuong A Z+tt E theo yOu cAu
Information discloqure type:_ | Periodic)Irregular J 24 hoursA on demand
NQi dung thdng tin cdng nii 1*;l Content of Information disclosure (*):

L. 86o c6o tdi chinh Quy 212021 cta COng ty C6 phAn EQ Tam.
2. Gihitrinh bii5n dQng loi nhuQn.
LIET KE TY LE, DAT
SO SANH o/ GHI CHU
/o
QUY 2/ 202 r QUY 2/ 2020
TONG DOANH THLT 23.231 .620.965 22.616.168.181 t02.75%
TONG CHI PHI 19.880.499.3 60 24.115.97 t.901 82,230
LQI NHLAN TRUOC
3.357 .r21.605 1 .559.203.t26 315,310h
THUE
LOI NHLIAN SAU tHUE 2.980.6s0.429 t.559.203.126 291,160A

Nguy€n nhdn: Do c6ng ty dd hodn thdnh xdy dUng vd dua vdo bdn giao 1 block chung cu.
 _

Oiii voi trulng hgp thay d6i, thay th6 thdng tin di cdng bii, cin n6u rd nguy6n nh6n thay
Odi tro4c thay th6.
In case the company qccurates or replaces information(s) that were disclosed, Company shall make a
reasonfor the replacement or correction.

Ly dol Reason:
Thdng tin nay d0 dLroc cong bo tr0n trang th6ng tin di0n tir cua c6ng tylqu! vdo ngay
2Ol1l2O21 t4i duo'ng ddn : http://u,rvrv.cletamland.com
This infonr-ration was disclosed on Company/Fund's Potral on date 20171202\ Available at http,ll
l!1p i/1llv1v.d,q1slll4ld.! olrl
:

T6i carn k6t c6c thdng tin cong bO tren ddy la.dirng sU thflt vd hodn todn chiu tr6ch nhiQm tru6c
ph6p luat v0 nQi dung cac thong tin di c6ng b6./
I declare that all i{ormation provided in this paper is true and accurate; I shall be legally
re spons ib le .for any mis pr e s entat ion.

D4i diQn t6 chri'c

O r g an izati o n r ep r e s ent ativ e
Nguoi dai diQn theo ph6p lupt/Nguoi UQ CBTT
e s e nt at iv e / P arty aut hor iz e d to dis c I o s e informat i on
L e gal r epr
(K1f, ghi 16 hg t6n, chf'c vir, d6ng d6u)
(Signature, full name, position, and seal)

41,.r,iaai
: ri :'e\
s/
f.":qri$
|,o pr,

TRAN THI QUI}TH TRANG

Don vi b6o c6o: Cong ty CP D6 Tam
M5us6B01 -DN
Dia chi: 216-218 Ntii Thinh, P13, Q.Tdn binh, HCM (Ban hdrnh theo ThOng tu s6 ZOOIZOi4tTI-
BTC Ngdy 22 I 12 t2014 cia B0 Tai chlnh)
BANG CAI,I O6I KE ToAN
Qtiy2-Nim2021
Don vitlnh:
Thuyii
TAI SAN Md s6 t minh Sr5 cu5i quV Sii dAu ndm
1 2 J 4 E

A - Tai sin ngin han 100 144,563,551 ,496 112,740,996,731

l. Ti6n vd c6c khodn twong dwcrng ti6n 110 83,997,604,556 47,946,339,176
1 Tien 111 12,898,173,532 12,743,470,439
2. Citc khodn tuong dLrong tiOn 112 71,099,431,024 35,202,868,737
ll. Ddu tw tii chinh ngin han 120 2,000,000,000 2,000,000,000
1. Ch0ng kho6n kinh doanh 121

2. Du phong gi6m gia chr-r,ng khoan kinh doanh (") 122

3. DAu tu nim giu den ngay dao han 2 000 000 000 2,000,000,000
lll. C5c khoin phii.thu ngdn hdn 130 50,884,196,575 51,682,042,092
1 Phai thu ngin han c0a khdrch hang 131 16,512,79',7,232 17,649,334,188
2.Trir truoc cho nguo,i b6n 132 32,276,799,519 33,472,935.904
3. Phai thu nOi bo ngSn han IJJ

4 Phei thu theo tien dO K.H ho,p dong xay dung 134 _.r5
-12' ^,
,,.l. ".aE
5 Phdi thu ve cho vay ngan han IJU ;:-rn'"t>-
'L1"
6 Phdi thu ngan han kh6c IJO 2,094,620,924 559,771,990
'/,1frr
8. Tai s6n thr6u can sir lri ;

lV. Hing t6n kho fifr

140 5,792,534,996 1,342,711,096
1 Hang ton kho 141 5,792,534,996 1 .342.711 .096 rt$E
2. Du phonq qidm qid hdnq tOn kho (.) 149 ,.t''a,)'.'-
.::.'1'e');l-
',. .-.,vt
V. Tai sdn ngin han kh6c 150
-\i
1,889,215,359 9,769,904,377
1 Chi phi trd truoc ngSn han 151 I 279 958 792
2. Thue GTGT duo,c kh6u tru 152 1,213,962,395
3. ThuO vi c5c khodn khdrc phdi thu Nhdr nu0c '153
675,252,964
4. Tdi sdn ngin han kh6c 155
B - TAI SAN DAI HAN 200 499,659,049,302 422,280,587,427
l. C6c khoin phii thu ddi han 210 36,541,531,500 34,975,349,163
I Phdi thu ddi han cua khach hang 211
2 Trd truoc cho nguor ban dar han 212
3 Phdi thu dai han nQi bo ttJ
4 Phei thu v6 cho vay ddi han 214
3 Phiii thu dar han khac ltc 36,5.11,531,500 34,975,349,163
3 Du phono phdr thu ddi han kh6 doi ( 219
ll. Tii sdn c6 Olntr 220 22,739,999,465 15,555,229,162
1 Tdri sdn c6 oinn hou hinh 221 14,465 359,465 7 ?80,58e,16',?
- NguyOn gia 222 1 8,-55 1 .966,7 1I 10.982.749.127
- Gi€r tri hao mon tuV k€ ( 223 4,086,607,246 (3,702.159.965)
2. Tdisdn c6 dinh thu6 tii chinh 224
- Nguyen gia 225
- Gi5 tri hao mon luy kO (.) 226

Page 1
 !

3. Tii sin c6 dlntr vO hinh 227 8,274,640,000 8,274,640,000

- Nguy6n gi,r 228 8,274,640,000 8,274,640,000
- Gi5 tri hao mdn luV kO (. 229
lll. BAt clQng sin diu tw 230
231
- tri hao mon luV k6
GiEr 232
lV. Tai sdn d& dang dii han 240 4',14,067 ,487 ,298 356,569,483,1 19

1. Chi phi sdn xuAt,KD dd dang ddri han 241 414,061,481,298 351,744,144,371
a 4,825,338,748
2. Chi phi xAy dung co b6n dd dang LAL
^a
V. DAu tu tdi chinh ddi han 250 9,950,000,000 11,950,000,000
1. DAu tu vdro c6ng ty con 251
2 Ddu tu vdo cong ty liOn doanh, lien ket 252
3. DAu tu gop v6n vao don vi kh6c 253 9,950,000,000
4 Du phonq d6u tu'tdi chinh ddi han (.) 254
5. DAu tu nim qiLi den nqdy d5o han 255 2,000,000,000
Vl. Tai sin dii hqn kh6c 260 16,360,031 ,039 3,230,525,983
1. Chi phi trd truoc ddi han 261 16,360,031,039 3,230,525,983
2. Tdri sdn thu6 thu nhAp ho6n lai ZOZ
3 Tai s6n ddi han khdc 268
T6ng cQng tdi sin (270 = 1gg + 200) 270 644,222,600,788 535,021,584,158
C - Nq phdi tri 300 455,696,294,604 351,050,085,880
l. No ngdn han 310 282,978,604,198 131,377,703,064
1. Vay vd ng thu0 titi chinh ngdn hqn 311 g!,392,153,370 56,430,000,000
Dla
2 Phai trd nguo'i b5n ngin han JIZ 911,101,502 5.322,761,082
3. Ngwo'i mua trd ti6n truoc
41.)
JIJ 6,3t6,691,281 2,273,625,877 "iiJ,,..:\
**;l
4. ThuO vd c6c khodn phdi nOp Nha nuoc 314 3,600,884,492 2,214,724,559
ri tY \
5 Phei trd nguoi lao dong 315 553,98'1 ,1 1 '1
rl+Ati
6. Chi phi phdr trd ngin han J to 3,021,434,012 1

7. Phei trd nOi bo ngdn han

! ala
Jt/ Tf iill
8. Phai trd theo ti6n d0 KH hop dong x6y dung 318 )
9. Doanh thu chua thWc hiOn ngdn han 319 166,874,248,483 33,532,800,726 li'-,.-g
10. Phai trd ngdn han khdrc 320 9.r39.164,0s1 26,946,914,969
'1 '1.
Dqr phong phdi trd ngin han 321
12. QuV khen thuong, ph0c loi t,726,920,911 1,757 ,720,941
ll. Ncr dii hqn 330 172,7',17 ,690,406 219,672,382,816
1. Phai trd nguoi b6n dai han 331
2. Chi phi phdi trd ddi han 332
3 Phei tr6 nOi bo v6 v6n kinh doanh JJJ
4 Phai tr6 noi bo ddi han 334
5. Doanh thu chua thuc hi6n ddi han 335 101,462,240,046 103,453,3'12,816
6 Phdi trd ddi han khac JJb 7 5 2(l -150 160 31,539,070,000
7.Yay vd no'thuO tdi chinh ddi han 33/ 84,680,000,000
. -: . i
8 Trdi phreu chuy6n d0i JJO
9 Thue thu nhAp hoin lai phdri trd 339
'10 Du phong phdi trd ddi han 340
'1
1. QuV ph6t triOn khoa hoc vd cOng nghO 341
D - VON CHU SCI HUU 400 188,526,306,184 183,971,498,278
l. V6n ch0 s& htru 410 181,191 ,484,884 181,191,484,884
1 V6n gop cOa ch0 sd h0u 411 l 80,598,320, 180,598,320,000

Page 2
 CONG TY Co PHAN DE TAM

THUyET MINH rat cnirvn

Cho bao cao quy 2 nam 2021
Thuyot minh nay la mot b6 phan khortg the tach roi va p'hdi
duo,c doc kem Bao cao tai chinh quy 2 ndm 2021
1 DAC DIEM HOAT OONG
1 1 Hinh thLrc s6,hiru v6n Ldr cOng ty c6 ph6n
1.2 Linh vu,c kinh doanh Dia 6c xay) du,ng '"e v Y rrrer
- .. r' thuong mai va dich vu
1 3 Ngdrnh ngh6 kinh doanh
- Kinh doanh nha
Dich vu nha o5t xay dung d6n dung va cong nghiep
san 15p mdt bdng. Tu vin x6y du,ng (tru kinh
doanh dich vu thr6t ke cong trinh),
- Khdo sdt
dia hinh' dia chAt cong trinh dia cnAt tniy van. Mua
ban: vat lieu xay dung; dien co, Khdo siit dia hinh,
chat cong trinh, dia crr5t tniy venl Mua ban: v6t lieu xdy dia
ou,ns; oien co, dien lanh; dirng cu the thao;
ph6m hdng cong nghe

- Kinh doanh du
rich ru hang noi dia Mua ban si,a chua xe oto
Hoat dong the thao;
san (khons hoat dons taitru sd) Dai rr ve
,X[i,:".:t fiUffi:i?f i]Ji];#?iil?,..n:;:n mdrv bav Xiv duns co
* Kinh
doanh bet dong sdn Dich vu tu v51 o5t oong sdn. Dich
thiet bi xay du,ng - nganh nOng _ lam nghiep _ van piong
vu qudn li bet dong sdn Mua bjin, cho thu6 mdry moc, )
*Dichvudonve'sinhvanphong
nrrao-!lcf,vl,chdmsocc6ycdnh.chothuenhad, vanphong
cho thue nhd phuc vu muc dich kinh doanh (ki-6t trung nhdxudng,khobai. .ri
tim tiuo,ng mar);
2 NIEN OO KE TOAN. DON VITIEN TE SI.,P DUNG
TRONG KE TOAN
.lI
2 1 Ni6n do k6 to6n
Nien d0 ke toi;n o5t oau tu,ngay 01 th6ng 01 va r
k6t thuc vao ngdy 31 th6ng 12 hdng nam.
2.2 Don vitien te s0,duns trons shi_chep relorin -:i
. Don vi
tien te du'oc si' oung oe tap nao cao ra oong
yarl;";;
n,..aoi;"ru" oaiia" oJ"titien khac
viei*lh (vND)
tX;t;[XJ""n kv vd chenh recrr ii sia ooJanh sia rais6 du ngoaite cu6iky duoc x& r1i theo rhong
, ;:T[ lJ+tli
3.1 Che dO ke toan ap dung
Ludrt xe to6n chuAn mu'c ko todn che do kc toirn Viet
a, ;:ffflult-?tdqg Nam theo euyot dinh s6 i5l2006/eD-BTC

chIng toi: Ban t6ng Gidm d6c cong ty c6 ph6n De Tam cam
k6t tuan thi dung luat x6 to;in. chu6n muc
to6n Viet Nam hien hanh trong he th6ng k0 toan va vd crre oo to
bao .* r,aloan do Nha nlro" viet Nam quy
dinh
3.3 Hinh thuc k6 to6n ap dung: Chung tu ghi s6
t Cac chinh s6ch ap dung
4.1 Nguyen tic xac dinh cic khoin ti6n
- Nguyen tic xac dinh ti6n: cac khodn tien la toan bq s6 tien hiec co cda cong ty tai
tho,i di6m b6o c5o, g6m tien milt tai

- Nguyen tic xac dinh khoin tuong du'ong

ti6n. Ia khodn d6u tu tai chinh ngin han kh6ng qud
chuyon o6i oe oang thanh tien va [rrong 3 thang co khd ndng
.r-.ie, ,.Ji ," ir"rn d6i thenh tien tai tho,i di6m bao cao
"Z "nr),e,
4.2 Nguyen tic k6 toin cac khoin
tu tiri chinh:
dAu

-uTulJI,:,ii uu'tLr vao cac cong tv rien k6t ma trons do cons

ffit"hTtri";1iffiLT;;,. ty co dnh hudns ddns
c5c khodn phan ph6i loi nhuan tu' s6 loi nhu6n thuan
l0y ke ceia cac cong ty li6n k6t sau ngay
dau tu dugc phSn b6
J:"oH"T3 lil:ff:i.'l::i:,J"
cons tv cac khodn phan ph6i k;;";;;; ,;;;;
ph6n thu h6i cdc khodn dau tu
* Diu
ttr tdi chinh khic: Dau tu gop v6n vao don vi kh5c va cac khodn d6u tu khdc du,oc ghi
nhan theo gia mua thuc
viec sidm sia coa cac khoin dau tu co *,0 crrG"
lir?XJJ!f;$li:,H'" tren thitrucyns vao ngdy
"i";;;.,sc
4.3 Nguyen tic ke to5n no phdi thu:

Page 1
 Cdc khodn phdi thu du'oc trinh bdy tren BCTC theo gia tri ghi s6 cac khodn phdi thu tu KH vd cac kho6n phdi thu kh6c
cung vcri khodn d* phong ducrc lAp cho cac khodn no phdi thu kho doi
c5c khodn phii thu duoc theo doi chi tiet theo ky han phdi thu, d6i tucrng phdi thu
C6c kh6an phii thu co thoi han thu h6i thanh toirn tren 1 nim duoc phAn loai la tai sdn dai han
C6c kh6a phdi.thu co thoi han thu hOi thanh to5n duoi 1 nam duoc ph6n loai ld tdi s6n ngin han
4.4 Chinh s6ch k0 to6n diii vcri hang tdn kho
Nguyen tic d6nh gi5 hang ton kho: Theo nguy6n tdc gid g6c,
Phucrng phap xdrc dinh gia trr hang ton kho. Binh qu6n gia quy6n
Phu,ong ph5p hach toan hang t6n kho Ke khai thuong xuy6n.
4.5 Cni nhdn va kh5u hao t?ri sdn c5 ointr
Nguyen tic d6nh gi5
- Tai s6n c6 dinh du,o-c xiic dinh theo nguyen gi5
tru, (-) gia tri hao mon l0y k6
- Nguyen gia tai sdn c6 Oinr, bao gOm gia mua va nhr]'ng
chi phi co lien quan trupc tiep den viQc dua tdi sdn vao hoat
dong Nh0'ng chi phi mua sim, ciir ti6n va tan trang dLroc tinh vdo gi5 tri tdi sdn c6 Oinfr va nhung chi phi bdo tri s&a
ch0,a duo'c tinh vao t<et qud hoat dong kinh doanh
. Khitai sdn ban hay thanh l!, nguyen gra va khAu hao Iuy
ke duoc xoa s6 ve b5t ky c5c khodn lai/(16) nao phat sinh do
viOc thanh ly d6u du,oc tinh vao k6t qui hoat dong kinh doanh
Phu'ong phap khAu hao ap dung:
. Tai sdn c6 dinh khAu hao theo phu'-ong phap
duong thing d6 tru dAn nguyen gia tdi sdn c6 oinh theo thoi gian hou
dung u'crc tinh phu hop voi h'uo'ng dEn theo Quyet Oinfr s6 zOatzOOstQD/BTC ngdy 12 thdng 12 ndm 2003 ctla 86 TC
- Thoi gian huu dung
u,dc tinh cLla cac nhom tai sdn c6 dinh
* Nhd cira, v6t ki6n i.F
trfc 5- 30 nim
* Phuong tien v6n tdi,
truy6n d5n 05- 09 nim
*
Quytin sCr dqng dat: V0 thoi han
4.6 Phucrng ph6p phin b6 chi phi tri trwoc:
- C6c loai chi phi trd trucrc n6u chi lien quan d6n nam tdi chinh hien tai thi ducyc ghi nhAn vao chi phi sdn xuSt kinh
doanh trong ndm tdi chinh.
- C6c chi phi sau day di
ph;lt sinh trong naft tai chinh du,cvc hach toan vao chi phi trd truoc ddi han d6 phAn O6 Oan
viio KQKD trong ky. Chi phi sla ch0'a '1 lan qua lon Cong cu dung cu xu6t dung co gi6 lo,n Chi phi truoc hoat d6ng
- Phu,o'ng phap phan b6: Theo phu,ong phdp du,ong thdng
4 7 Nguy6n tic ke toirn ncr phai tra:
- Circ khoin no phdi trd du'oc theo d6i chi tiOt theo ky han phar trd d6i tu,ong phdi trd
- C6c khodn no phdi trd co thoi han thu hOi hoac thanh to6n du,oi 1 nam duoc phan loai ngSn han
- C5c khodn no'phdi trd co thcti han thu hOi hoac thanh toan tren 1 nam duoc phan loai ddi han
4.8 NguyrOn tic ghi nhdn vay va ncr phai trii thue tai chinh:
Circ khodn vay duo'c ghi nhan ban dAu theo gia g6c kh6ng bao gom cac chi phi di vay li6n quan truc tiep d6n cdrc
khodn vay. C0ng ty trinh bay chi tiet cac khodn vay va ncv thue tai chinh theo ky fran
ffral trd, cric khodn vay vd nq co
thoi gian trd no' duoi 12 thAng fe tu Olem lap bao c6o tiri chinh duoc trinh bdry vay va ncr thu6 tiri chinh ngin han tren
1 ndm thuoc ddi han
4.9 Lucrng , bdo hi6m ,if,oi, y to, tfr6t nghi6p
Lu'ong du'cvc tinh toan vd trich lap du'a vao trong ky dua theo quy che lu,o,ng cia cong ty, theo do BHXH yT, TN duoc
trichlapvcri tyletu'ongung26ok,45%o,2oklu'ongungtienlu,crngcriangucri lao dong,22okduocduavaochi phi
BHXH YT TN trong ky,10.5%o s6 trich tu, lu,o,ng cia ngu,oi lao dong
4 10 Nguy6n tic ghi nh6n va v<ln hoa cic
kho6n chi phi di vay:
. Chi phi di vay gOm lai tien vay va
cac chi phi kh6c P sinh Iien quan truc tiep d6n cac khoin vay cria cty
- Chi phi di vay du'oc hach toan
vao chi phi hoat dong sdn xuAt KD trong nam P/S tru cdc khodn Cp lai vay duoc v6n
hoa theo quy dinh chuAn mu,c f6 toan
- Chi phi di vay du'o'c v6n hoa khi
doanh nghiep chic chin thu du,o,c lcri ich kinh tO trong tuong lai cho vi6c sr) dung tai
sdn do va chi phi di vay duoc x6c dinh mOt cach d6ng tin cAy
4 1 1 Nguy6n tic ghi nhdn chi phi phii tra:
- Chi phi phdi trd du'oc ghi nhan
chrl yOu
la cac kho6n doanh nghiep co nghTa vu ncr phii trd lien quan den hirng hoa vdr
dich vu da nhan du'oc, khong phu thu0c vao vi0c cong ty di thanh toan hoac nhAn duqc hoa don c[ra nhd cung cAp
hay chua

Page 2
 4.12 Nguy6n tic ghi nhan v6n chrl scr hiru:
- V6n diiu tu' c0a chrl sd huu dugc ghi nhAn theo s6 v6n thuc gop cLla chi sd huu. Loi nhuan sau thue thu nh6p doanh
nghiep duoc qudn l! va phan pfr6i theo quy dinh tai dieu le cong ty.

- Nguyen tic
ghi nhan loi nhuan chua phan ph6i: La s6 toi nhuan tu cdc hoat dong c0a cong ty sau khi c6ng (+) hoec
tru'(-)ciic khoin dieu chinh do 6p dung hoit6 thay o6ictrintr s6ch
kO tojrn va dieu chinh hoit6-saisottrong-yeu cia c6c
nam tru'oc (n6u co)
- Nguyen t5c trich 16p c6c quy tu, lcri nhuan sau thue: Theo dieu le COng ty
4.13 Nguy6n tic vir phwcrng ph6p ghi nhdn doanh thu
Doanh thu cung c6p dich vu:
Doanh thu b5n hang ducrc ghi nhan dong thoi thda min cjrc di6u kien:
- C6ng ty d5 chuy6n giao phAn lcvn rrli ro va loi ich gin li6n voi quy6n sd h0u sdn phAm hoic hdng hoa cho nguoi mua
- COng ty khOng con nim giO quyen qudn lf hang hoa nhu nguoi sd hOu hodc ki6m soJrt hang hoa
- Doanh thu du,oc xac dinh tuong d6i chic chan
- C6ng ty di thu hodc s6 thu ducyc toi ich kinh t6 tu giao dich bfrn hang
- X6c dinh du'o'c chi phi phat sinh cho giao dich vir chi phi Oe nodn thanh giao dich cung c6p dich vu do.
Doanh thu hoat dQng tii chinh:
Doanh thu tu phirt sinh tien lai, c6 t0'c, loi nhuan du'cvc chia va c5c khodn doanh thu hoat dQng tai chinh khac dugc ghi
nhan khi dOng thcri thda man 2 dieu kien :

- Co kha nang thu du,oc loi ich kinh t0 tu'giao dich do

- Doanh thu du,oc xac dinh tu,ong dOr chac chan
4 14 Nguy0n t6c gi6 v6n hdng ban
- Phdn anh tri gia v6n cia sdn ph5m hang hoa, dich vu di biin ra trong ky
4.15 Nguy6n tac ke toin chi phi tiri chinh
- Phdn anh cac khodn chi phi hoat dOng tai chinh bao g6m cdrc khodn chi phi hoac c6c khodn 16 lien quan d6n cdc hoat
dong ddu tu tiri chinh, chi phi cho vay va di vay v6n, chi phigop v6n lien doanh, lien ket, khodn 16 chuy6n nhuong
ch0'ng kho6n du phong giSm gi6 chLing khoan kinh doanh du, phong t6n thAt diu tu vdo don vi kh6c, 16 phat sinh khi
bdn ngoai te, 16 ti gie h6i do6i.
4 16 Nguy6n tic ke toSn chi phi b6n hdng, chi pni quin l! doanh nghi6p
- Chi phi ban hang: Phdn anh cdc chi phi thu'c tO phat sinh trong quir trinh ban sdn phAm, hdng hoa, cung c5p dich vu
bao gOm lu,ong cho nhAn vien, va c6c chr phi lien quan khac
- Chi phi qudn l1i DN: Phdn anh cac chi phi qudn l! chung c0a doanh nghiep g6m lu,ong quin lf BHXH,yT TN Cong
doan, chi phi v6t lieu van phong, cong cr; lao dong, KHTS dung cho qudn li, ihue mon 6al tie; thue oAt rnodn l3p d,,.
phong khodn ph6i thu kho doi dich vu mua ngoai (Xring xem cAu ducrng, dien nucyc, dien thoai, bdo hiem tai sdn.
ch6y
n6; cni bang tiOn khac ( tiep khach, hoi nghi khach hang . )
4 17 Nguyen tic vd phwcrng ph6p ghi nhin chi phi Thui-i thu nh6p doanh nghi6p hien hanh,

- C0ng ty co nghla vu nop thue TNDN bang2Oa/o tren thu nhAp chiu thue Thu6 TNDN 10% d6i voi chuyen nhuong
can
h0 NOXH Thu nhap chru thue duoc trnh du'a tren ket qud hoat dong trong ky va di6u chinh cho cac khodn khong duoc
khAu tru va cac khodn l6 do c6c nam tru,oc mang sang n0u co.
- Ngodi thue TNDN cong ty co nghia vu nQp c5c khoin thue kh6c theo quy dinh ve thue hien hanh.
- Thue gia tri gia ting: Theo phuong ph6p kh6u tru
- Khoin thue phdi n6p the hien tren s6 s6ch ke toan la s6 lieu do cong ty ucrc tinh. 56 thu6 ph6i nop cu th6
se dugc ghi
nhan theo ki6m tra quyet toan thue cia co, quan thu6

4.18 BOn lien quan

- Cdc b6n du'o-c coi la lien quan neur 1 ben co kh6 nang ki6m soat hoac co inh hu,dng d6ng k6 d6i vo,i
ben kia trong
viec ra quyet Oinf, cac chinh sach tai chinh va hoat dong C6c b6n cung du,oc xem la b€n tl6n quan neu cung chiu su
kiOm soat chung hay chiu dnh hu,dng dang k0 chung.

5 rHOruc lN BO suNG TRiNH BAy rRoNG BANG cAN DOt KE roAN

5.1 Tien va cdrc kho6n tuong du'ong tien SO cuOi t<9' 56 tIAu nam
1 lren met 6,955,590,7't8 3,016,906,718
2 Tien g[r,i ngAn hang VND 5,942,582,814 9,724,185,702

Page 3
 i
^ -.
3 Ti€n gui ngin hdng USD-102,7 USD ZS7B,O1}
1 c6-c khoin tucvng duongji_qt 71,099,431,Q24 37,202,868,737
cqNG 75-
5.2 C6c khodn phdithu ngin han SO cuiSify, 'S6
iiu
nam
1 Phai thu khSch hdng rc,512,.287,232 17,649,334,188
2 TrA truoc ngudi bdn 32,2Z6,ZA85|} 33,472,935,904
3 Khodn phdi thu khSc 2,094,620,824 559,771,990
c0ng
1.1 Chi ti6t khoan phii thu cria khich hdrng SO cuOi t<y, Si5 dau nim
Khdch hdng chuyen nhucrng n6n dAt, can ho du 6n
Nhon Trach 9,435,1 54,282 7 ,762,224,298

Khach hang mua b6n hang hoa sit tfrOp cdc loai 7,050,807,170 9 ,482,512,347
Khdch hang mua b6n hdng hoa khac 26,g25]g0 404 ss7 s42
16,512,797,232 17,649,334,199
2.1 Chi ti6t tra trtro,c ngwoi bin SO cuOi Xi' Sri Odu nam '=
La ciic khodn ung tru,crc tien thi cong ha tiing, cong trinh phu trg cria du irn khu dAn cu Detaco
,l
vd nha & xi h6i
du an Vsip Bic Ninh
. Cty CP HGAn I
:
4 545,999 400 4,545,999 400
- Cty CP x.ay I5p KD VLXD Invesco DTA 15 339 307,078 10,458,400,078 1,
. Cty CP Duc Loc 68
. Cty CP KT XD H6iAu
684 ,47 3 ,167 5,494,336,412 jl
8,969,108 1 91 10,232,790,274
. Cty tu,vAn thi6t ke
Khanh Tu,ong 713,000,000
. Cty TNHH BD9S Cong Minh :0
874,740,850
' Cac nha cung c6p khac '1
,1 50,1 59 833 2,7 41 ,409 ,7 40
32,276,799,519 33,472,935,904
J. I Khorin thu kh6c
a/Ngin han so curSi fg' SO CIiu nim
- Khodn tpm rlng crla nh6n vi6n 502,969,500 149,330,000
- Khodn thu kh5c 1,591 ,6s1,324 410,441,990
2,094,620,9 559,771,990
b/Dai han s5 cu6i 19' SO OAu nam
- Khodn 0ng cho cdrc b6n lien quan thu,c hien du 6n 36,281,767,500 34,518,904,413
- Khoin ky quy k17 cu,oc 259,764,000 456,444,750
- Khodn [,ng chi khac cho ban KS
cQng 36,541,531,500 34,975,349,163
5.3 Hirng t6n kho ^: cuor;..Ky.
)o Sii Oiu nam
- Nguy6n vit lieu 340,827,300 762,952,400
- Hdng h6a 5,451,707,696 579,758,696
cQng 5,792,534,996 1,342,711,096
5.4 Ting giim tdi sin c6 Olnn
1 Tiisdn ct5 Oinh hiru hinh
Chi ti6u Nhi cua vAt ki6n tnic I ph"cr"q ti6, Thi6t bi, dunq cu T6nq c6nq
L Nguyen gia
0
1. SO du cliu kV 4,623,649,703 6,323,999,424 35,102,000 10,992,749,127
. Tdng
t ailg tror,
trong Ky 7 ,569,217 ,584 U 0 7 ,569,217 ,584
lua sdnt rntoi
Mua
0
Tang do XDCB hoan thanh 7 ,569,217 ,584 7,569,217,584
ong Ky 0 U
Lto tnann ty
0
-. ev uw uqvt ny 12,13z,666,1U7 6,323,999,424 35r102,000
ll. Gia tri hao mon t!8{q1Lq66r4t1
0
1. 56 dw dAu kj, 2,276,477,144 1,393,505,973
2 Tang trong k|t 104,266,677
9?lli,g!g 3,Lq_2,1!g,9gq
277,255,452 2,925,152 394,447,291

Page 4
 3. Gidm trong kj,
0
a, S5 du cutii xy 2,380,743,921 t,atollu.eE 35.102.000 i-nRR Rn'l ,^
lll. Gia tri con lai
1. Taingdy CtAu k!' 2,347,171,559 4,930,+92,451 2.92s 15) 7 29.n ReO 4A'
2. Tai ngdy cuOi iV 11--:t:::t l:_:
_.:
9,812,122,466 4,653,236,999 0 14.465.359.465
2 Tiisin ci5 Oinn v6 hinh
- La gia triQuyon s[r'dung o6t can nhd s6 2/8 (s6 c0 360/28 bis)duong N[rThanh, phuong
13, qu6n TAn Bjnh, thirnh
ptr6 t-lO Chi Minh)cda Cong ty C6 phdn De Tam dien tich 163 4 m2

5.5 Chi phi sin xuSt kintr doanh d& dang diri han SO cuOi t9' SO dAu nim
Gom: - Du'6n khu dAn cu DTA 'l 99,354,060,437 190,409,839,322
- Du,an chung cu DETACO 57,727,195,739 47,243,497,345
- Du an khu biet thu DTA phu eu6c 22,647,845,049 21,627,997,8s2
- Du,an DTA Garden House - v sip 134,239,874,773 92,259,753,098
- Du an khac 98,511,300 203,056,754 t
cQng 414,067,497,299 351,744,144,371
5.6 C6c khoin d6u tu tdi chinh s6 cu6i 19' Si5 OAu nam
- OAu tu vdo don vi kh6c 9,9s0,000,000 9,950,000,000 ,).{
D6u tu njm giir den ngdy d6o han 2,000,000,000 2,000,000,000
cQng 11,950,000,000 11,950,000,000 I
chi ti6t
- COng ty CP XLKD VLXD - invesco DTA 9,800,000,000 9,800,000,000
- UI' nudc DNA - M6 Gia 150,000,000 150,000,000
u9ng 9,950,000,000 950,000,
*- c.ty c6 phan cap thodt nuoc D6ng
Nam A - M6 K6ng Rach Gi6 : ta kho6n v6n g6p dau tu theo Theo Quyet dinh
s6
01/20O9iQD/DETACO ngdy 08h2t2009 c0a C6ng ty C6 phAn D6 Tam
- Cong ty CP CP XLKD VLXD invesco DTA thpo giSy chung nhin ding k!
doanh nghiep, t! t6 v6n gop 49o/o ( v6n di6u
le20ti) Tu'ongdu'crng98tf dong Tinhd€n ngi,yglll2l20l6theobienbdntrqpDHCoctatnvesco-DTAthitf
quyet cLla cong ty lit lgok.
t6bi6u
. Khodn dau tu' mua trai phi6u
cua Cty CPCK Agribank phdrt hdnh ngity 241912019 56 lucrng 2 000 trji phi6u
, m6nh
9ia1.000.00Od/TP KrhanTnam, 16rsuAttheoLSthamchi6u +l,Z%tnam,hinhthuctrdlai:trdsau,Oinirkyl lAn/nim
Hinh thL|c TP: Ghi s6 t6ng grir tri trdi phi6u la 2 ty dong.
5.7 Chi phi trd trucyc
* Ngin han
s6 cuiii rg' SO tliu
ndm
- Cong cu dung cu chcy phOn b6
32,817,921 4,763,000
- Chi phi chcy kOt chuyOn
9,560,602,666 8,275,195,792
cQng 9,593,420,597 9,279,959,792
. Dai han
SO cuOi t<9' Sii OAu nam
- COng cu dung cu cho phdn b6
203,312,405 229,369,025
- Chi phi chcr k6t chuy6n
6,563,298,047 3,00'l ,1 56,958
cQng 6,766,610,452 3,230,525,993
5.8 Phii tri ngwoi b5n ngin han s6 cuiii rg' Sti tliu nam
- Cong ty TNHH XD - Nam phan 157,352,197 157,352,197
- CTY TNHH Hoang Long
82,423,960
- CTY TNHH Dang Th6i Ha
4,411,218,840
- CTY CP BD9S Hdr phat
483,095,64'l
^, -'
- rnat
, .1,
tra dot khSc 270,653,664 671,766,085
cQng 1,101,502 5,322,761
5.9 Chi phl phii trd ngin hqn khic SO cuOi X9' 56 cliu nim
- Trich trudc khodn tdivay pheitra
3,027,434,072 2,345,173,799
-

5.10 Khoin phii trd ngin hqn kha;' '

Page 5
 BHXH ph6i nop 16,281,452 1 6,345,1 00
- Khodn phdi lien quan viec chuyen nhu,ong nha dit
7,582,982,605 3,992,200,000
du'an N,Tr?ch
- Khoin ph6i li6n quan vi6c chuy6n nhuong nhd ddt
1,381,000,000 8,122,000,000
dqr 6n Vsip Bic Ninh
- Khodn phdi trd lien quan den nhan kV quy, k! cugc
140,000,000 232,000,000
cia dcvn vi moi gioi
- Khodn ph6i tri kf6c - . 18,900,000 2,212,436,645

5.11 Khodn phdi trd dai han SO cuOi f9' SO tliu nim
- Khodn nhAn v6n gop d6u tu KD thuOc DA Vsip - BN 12,431 ,750,000

- Khodn nhan v6n gop d3u tu KD thuOc DA khu do

2,326,400,000 17,311,000,000
thi Detaco Nho'n Trach, D6ng Nar

- Nhan ky quy cira kh6ch hang 5,1 94,050,360 14,168,253,224

cQng 7,520,450,360 43,911,003,224

* C5c khoin nhQn v6n g6p hEp t5c tu c6c c5 nhAn theo
c5c hqp d6ng gop v6n theo thoi hAn th6a thuQn cia hai i
b6n dugc thC hiCn trong hEp d6ng.
I
5.12 Vay v?r ncv thu6 tii chinh
al Yay ngin han SO cuOi X9' Sti diu nim $a
-HD vay NH AGRikank s6:62201AV201900356 ngdry
O2l5l2O19 va vdn bin sla d6i ngdry 1Oll5l2O2O,han muc 30
25,000,000,000 25,000,000,000
t!, muc dich vay: 86 sung v6n luu dQng LS: B 50%/ndm, l6i
trd hdng thring Ky han tri g6c: Cu6i t<y

-HD vay NH AGRikank s6 62201AY201900747 ngdy

1411012019. Muc dich vay. 86 sung v6n lu,udong. LS
15,000 000,000 15,000,000,000
8.O%/ndm, l5i trd hirng thang. Ky han trd g6c: Cu6i ky
- HD vay NH BIDV: 011202017204256/HDTD ngay
1411212020. LS: 7,S%/nam. Muc dich vay 86 sung v6n luu 27,472,153,370 0
d0ng
- No d6n han tri 23 9'10,000 000 '16,430,000,000
c0ng 91,382,153,370 56,430,000,000
bi Vay dii han s6 cu5i x9' SO Oau nam
- NgAn hdng AGRIBANK - CN Chcv Lo'n 65,000,000,000 80,000,000,000
- Ngan hdng AGRIBANK - CN Nam Dong Nai 20,800,000,000 15,000,000,000
- Ngin hdng Dong A 0 4,060,000,000
- Ngan hang BIDV 1,845,000,000 2,050,000,000
- No d6n han trd 000,000)
(23,91 0 ('16 430,000,000)
\,". * 63,735,000,000 84,680,000,000
chi tiet
1/ Ngan hing ARGRIBANK
./ H.dong s6: 6220-LAV-201 900519, Ngdry 1717l2o1g 65,000,000,000 80,000,000,000
56 no vay : 80 ty
Thoi han: Tu 60 th6ng, L/S 1 2 thang d6u ld 10%
Thoi gian an han cho khodn vay ndm dAu tien la 12 thiing
Muc dich vay Tai trcv dAu tr-i du'drn Vsip Bic Ninh
> ., i I
Tai sdn thO chAp Khoan vay nay du,oc dam bdo cung voi
HD the chAp tdi s6n cho khodn vay dai han va cAc nOn dAt
thuoc du,an DETACO huyen Nhon Trach, Dong Nai
./ H.d6ng s6: 59'l 1-LAV-202002146, Ngay 2317l2O2O
20,800,000,000 15,000,000,000
Thcvi han: 48 th6ng, LIS 12 th6ng dau ld 1O%lndm

Page 6
 l\4uc dich vay . Ddu tu x6y moi O3lock chung cu DETACO
nhon Trach
3/ Ngin hang TMCp Dong A
HD s6: 1.0052t1217, ngdry 2gtOgtZOlZ
4,060,000,000
Han muc :39 t!. Tho,i han: 60 thdng LS: 9.O%/nam
Thoi gian 6n han cho khodn vay trong nam ddu flen ld12 thdr
Muc dich vay : Tdi trcr thi cong ha t6ng tai du dn
Tai s6n dim bdo: Bdng tdi sin lir B5t dong sin vo,i t6ng gid
tri th6 ch5p ta 55.922.000 000d
4/ Ngdn hang TMCp B|DV
HD s6: 02t20207204256/HDTD k! ngdy 2Bt1ZI2OZO.
Han m0c: 2.050.000.000d '1,845,000,000
2,050,000,000
Thoihan: 60 th5ng, L/S: 8.0%/ndm
MUc dich: Mua xe 6 t6
4/Nq d6n h?n tri (23,910,000,000) (16,430,000,000)
5.13 Doanh thu chua thuc hir6n i
* Ngin han 1,. ,
^1 CUO|
DO ky
- Doanh thu tu,b6n cin h6 - chung cu, DETACO SO Oiu nam
8,s04,899,757 33,532,800,726
- Doanh thu tu,chuy6n nhu,ong nhd d6t nen du,an
DETACO 30,663,25s,0s5
- Doanh thu tu b6n nhd dr,r 6n Vsip Bic Ninh
127,706,093,641 i
GQng
I
* Ddi han 166,974,249,4g3 33,532,900,726
:.. .
>o
^I cuor Ky Sri diunam
- Doanh thu tu chuyOn nhuong nha d6t n6n du,6n DETACO
- Doanh thu tu ban cdn ho chung cu DETACO 9,494,369,574
29,577,418,198 11,807,081,867
- Doanh thu tir chuydn n nhd d6t - Du 6n 71 ,884,821 ,848
82,151,861,376
10 12,817
5.14 Viin ch0 s& hiru
affinh hinh tdng giim ngu6n v6n chi sd huu
Chiti6u Si5 Oiu nam Ting
- V6n d6u tu ctla chO sd h0u Gidm cuiii t9'
180,598,320,000
- Quy diiu tu phat tri6n 180,598,320,000
s93,164,884
nhu6n chua 593,164,884
2,780,013,394 4,554,807,906
c0ng 7,334,821,300
183,971,499, 4,554,907,906 199,5 184
biChi tiiit vt5n O6u tup cua chu s& hOu:
SO cuOi fg' Sti cIAu nim
- V6n gop cua c6 dong
180,598,320,000 180,598,320,000
C6ng viSn.dau tw crla chu s& hwu 190,599,320,000 180,599,320,000

c/ C6 phiiiu
SO cui5i t<9' SO CIiu ndm
- S6 luong c6 phieu da bdn ra cong chIng
18,059,832 18,059,832
+ C6 phi6u prr6 tnOng
18,059,832 18,059 832
+ C6 phi6u uu d6i
- 56 lu,ong c6 phieu dang luu hanh
18,059,832 18,059,832
+ C6 phi6u ph6 tfrong
18,059,832 18,059 832
+ C6 phi6u uu dii
0 0
- Menh gid c6 phieu lu,u hanh (dong/c6 phieu)
10,000 10,000
B THONG TIN BO SUNG CHO CAC KHOAN MUC
TRiNH BAY TRONG EAO CAO
Quli 2 Ndm 2021 (Tb O1tO4t2O21_ 3OtO6t2O21),
DVT:VND
Chi tieu
56 qu'i 2
1l Doanh thu
Ndm nay
- D.thu chuyen nhuong nha d6t du, dn DETACO
Nim truoc
6,107,874,967

Page 7
 - D.thu b6n cdn hQ chung cu DETACO 19,154,185,036 22,272,173,115
- D.thu hdng h6a kh6c (sdt thep;
G0ns 25,262,060,003 . 22,272,173,115
. Khodn gi6m tru do hdng b6n trd lai (4,437,840,s23)
T6ng doanh thu thu6n ve len hdng vdr cung cdp
20,824,219,490 22,272,173,115
dich vr,r
:
2t Gita von Nim nay Nim truoc
- Gi6 v6n xd nhd, Oat Ou 5n DETACO 3,881,046,364
- Gi6 v6n cdn hQ chung cu DETACO 1 5,361 ,188,503 20,097,680,000

cQng 19,242,234,867 20,097,690,000

Gidm tru gi5 v6n do hdrng b5n trd lai (3,s16,480,000)
Gi6 viSn hach toin trong ky 15,725,754,867 20,097,680,000
Doanh thu hoat dQng tdi chinh Ndm nay Nim tru6c
. -.,.1
- Lar tren gu,r ngan nang 825,145,729 237,848,043
- LEi dAu tu tdi chinh
c0ng 825,145,729 237,949,043
Chi phi tii chinh Nim nay Nim tru6c
- LSitidn vay 1,112,198,644 743,656,411
- Chi phi tdi chinh kh6c

5l
ilThu nhip kh6c Nim nay Nim truoc
- khoin thu nhip b6t tfrucrng
cQng
1,588,255,756
1,599,255,756 '
106,747,623
106,747,623
I
.nt

6t Chi phi khac Nim nay Ndm tru6c

Ld khodn chi b6t thucrng trong ky 97,774,209 343,269,981
cQng 97,774,209 343,269,991
7t Chi phi b6n hdng Nim nay Nim trucvc
Chi phi luo'ng 81,242,250 83,030,149
Chi phi qu6ng c6o, moi gio,i, dich vr,imua ngoai 1,137,562,703 1 ,7 32,509 ,07 0
Chi phi kh6c 39,049,070
cgng 1 ,257 ,854,023 1 ,915,539,21 9
8l Chi phi quin lyi doanh nghiQp Nim nay Ndm tru6c
Chi phi luong nhin vien 572,923,647 308,733,748
Chi phi dung cr; qudn 117 50,958,351 223,151,868
Chi phi kh6u hao tai sdn c6 drnh 209,013,680 70,330,419
Chi phi dich vu mua ngoai, thu6 ngoai 743,183,252 530,067,319
Chi phi khdrc bang tren 1 10 838,687 43,542,942
1,696,917,617 1,175,826,296
9l tnui5 thu nhip doanh nghi6p hien hirnh Nim nay Nim tru6c
- T6ng loi nhuAn te toan truoc thue 3,357,121,605 (1,559,203,126)
- Dieu chinh ting t6ng loi nhu6n tru,oc thue TNDN
- Chuy€n 16 tu nam tru,oc 0
- T6ng loi nhuan chiu thue thu nhAp (5) = (1) + (4) 3,357,121,605 (1 ,559,203,126)
- Thue suAt thue thu nhap doanh nghiep 20% 0.20 0.20
- Thue thu nhAp doanh nghiep phdi nop
Lit co b6n tren c6 phieu
. 376,471,176 0
101 So nim nay Sti nim tru6c
- Loi nhuan fe todn sau thue thu nh6p doanh nghiep 2,980,650,429 (1,559,203,126)
- Cdrc khodn dieu chinh ting, gi6m toi nhuan fe toan
de xdc dlnh lcyi nhuan, hodc 16 phan b6 cho c6 dong
sd hu,u c6 phi6u
- 56 luong c6 phi6u pn6 tfrong dang luu hdnh binh
qu6n trong ky 18,059,832 18,059,832

- Lai co'bdn tr6n c6 phieu 165.04 (86.34)

Thong tin khac
1 Sqr ki6n phat sinh sau ngiy XiSt ttrOc nien do

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