CONG TY TNHH STADA VIET NAM. BAO CAO TAT CHINH BA UOC KIEM TOAN Cho naim tii chinh két thie ngiy 31 thing 12 nim 2023 Phu Yen - Thang 03 nim 2024 vin KoeMsc =CONG TY TNHH STADA VIET NAM MYC LUC BAO CAO CUA TONG GIAM BOC BAO CAO KIEM TOAN BOC LAP BAO CAO TAI CHINH DA DUGC KIEM TOAN Bang Can 46i ké toan Béo cdo Két qua hoat dng kinh doanh Béo cdo Luu chuyén tién t8 ‘Thuyét minh Béo cdo tai chinh 10-22 ia alanaCONG TY TNHH STADA VIETNAM BAO CAO CUA TONG GIAM DOC ‘Téng Gidm déc Céng ty TNHH Stada Vigt Nam (“Céng ty") trinh bay Bao céo nay cing vi B4o céo tai chinh d& duge kiém ton cho nim tai chinh két thie ngay 31 théng 12 nim 2023 CONG TY Céng ty TNHH Stada Vigt Nam [a céng ty TNHH c6 von dau tw nue ngoai, duge thanh lip va hoat dng theo Gidy chimg nhan dang ky doanh nghigp s6 4401075507 do Sé Ké hogch va Diu ue tinh Phi Yén cp ching nhan [an dau ngay 09 thang 3 nm 2020 va thay déi lan thir 04 ngay 30 thang 09 nam 2022. ‘Tén Céng ty viét bang tiéng nude ngoai la STADA VIETNAM LIMITED LIABILITY COMPANY. ‘Try s& chinh cia Céng ty tai s6 166-170 Nguyén Hug, Phuong 7, TP Tuy Hoa, Tinh Phit Yén, Vigt Nam. Chi nhénh tai Thanh phé Hé Chi Minh: 44 Dang Nai, Phudng 15, Quan 10, Thanh phé Hé Chi Minh, Viét Nam. HOI DONG THANH VIEN VA BAN GIAM DOC H@i dng Thanh vién Ong Oliver Twelsiek ‘Chi tich Céc thanh vién Ban Giém déc Céng ty da diéu hanh Céng ty trong nim va dén ngay lap Bao cdo nay: Ban Gidm déc Ba Trin Tong Hoa Dung Téng Gidm déc CAC SU KIEN SAU NGAY KET THUC NAM TAI CHINH ‘Theo nhfn dinh ciia Tong Gidm déc, xét trén nhiing khia canh trong yéu, khdng c6 sy kign bat thudng no. xdy ra sau ngiy khéa s6 ké to’in Lim anh hudng dén tinh hinh tai chinh va hogt déng ela Céng ty edn thiét phai diéu chinh hoge trinh bay trén Béo cdo tii chinh cho nam tai chinh két thiic ngay 31 thang 12 nam 2023 KIEM TOAN VIEN Béo cdo tai chinh cho nim ti chinh két thic ngay 31 thang 12 nim 2023 duge kiém toin bai Céng ty TNHH Dich vy Kiém ton, Ké toan va Tu van thué AAT. ‘TRACH NHIEM CUA TONG GIAM DOC Téng Giém déc Céng ty cé trach nhigm lp Béo cdo tai chinh phan anh mét cach trang thyc va hop ly tinh hinh tai chinh cing nhw két qua hogt dong kinh doanh va tinh hinh liu chuyén tién 8 cla Cong ty trong i /, Téng Gia déc duge yéu cdu phai: * —Lyachgn cdc chinh sach ké todn thich hyp va 4p dung céc chinh séch 46 mét céch nhdt quan; © Duara cée phan don va 6c tinh mot cach hgp ly va thén trong; © Néu rd cae nguyén tic ké todn thich hgp c6 due tuan thi hay kh6ng, c6 nhing 4p dung sai Iéch trong yéu can dirge céng bé va giai thich trong Bao cao tai chinh hay khéng; © Thiét ké, thye hign va duy tri hé théng kiém sodt n6i b9 lién quan t6i vige lap va trinh bay hop ly cde Bao cao tai chinh dé Béo céo tai chinh khdng bj sai sét trong yéu ké c& do gian lan hodc bj * Lap Béo cdo tai chinh trén co s6 hogt dng lién tuc tr trudng hop khéng thé cho ring Céng ty sé tiép ‘uc hogt dng kinh doanh,CONG TY TNHH STADA VIET NAM BAO CAO CUA TONG GIAM DOC (TIEP THEO) TRACH NHIEM CUA TONG GIAM DOC sp theo) Téng Gidm dée xéc nhin ring Céng ty da tuan thi cdc yéu cau néu trén trong vige lp Bao cdo tai chinh. Téng Gidm déc Céng ty chiu tréch nhigm dim bao ring sé sich ké todn duge ghi chép mét cach phi hop 4é phan anh mét céch hgp ly tinh hinh tai chinh cia Céng ty & bat ky thai diém ndo va dim bao ring Béo céo tai chinh duge lép pha hgp voi Chudn myc Ké toan Vigt Nam, Ché d9 Ké todn Doanh nghigp Viét Nam va cée quy dinh phap ly 6 lién quan dén vie lép va trinh bay Bao céo tai chinh. Téng Giém déc cing chju ‘rach nhigm dim bao an toan cho tai san cia Cong ty va vi vay thyte hign ede bién phap thich hop dé ngin cchgin va phét hign céc hanh vi gian ln va sai pham khée. Trin Téng Hoa Dung Tong Giam dée Phi Yen, ngay 01 thang 03 nim 2024 5TNHH DICH VU KIEM TOAN, KE TOAN VA TU VAN THUE AAT orn Meco as ieee SU Pan OU) 6. 0103.01/2024/BCKT-AAT.HCM BAO CAO KIEM TOAN DOC LAP Kinh giti: ‘Téng Giim de Cong ty TNHH Stada Vigt Nam Chiing 16i 8 kiém ton Bao cdo tdi chinh kém theo ciia Céng ty TNHH Stada Vigt Nam (goi tit la “Cong ty”), duege Ip ngay 01 thang 03 néim 2024 tir trang 06 dén trang 22, bao gdm Bang Can déi ké toan tai ngay 31 thing 12 nam 2023, Bao cdo Két qua hoat déng kinh doanh, Bio cio Luu chuyén tién t8 nam tai chinh két thie cling ngay va Ban thuyét minh Bao cdo tai chink. ‘Tréch nbigm cia Tong Gidm abe Téng Gidm déc Céng ty chiu tréch nhigm vé vige lap va trinh bay trung thye va hgp ly Béo céo tai chinh tia Céng ty theo Chuan myc Ké todn Vigt Nam, Ché 46 Ké tofin doanh nghiép Vigt Nam va cdc quy dinh phap ly c6 lién quan dén vige lap va trinh biy Bao edo tai chinh va chu trach nhigm vé kiém sodt noi b6 ma ‘Téng Gidm déc xéc dinh la can thiét dé dim bao cho viée lap va trinh bay Bao céo tai chinh khéng €6 sai s6t trong yéu do gian |4in hoae nham lin. ‘Trach nhigm cia Kiém todn vién ‘Trach nhigm cua chéng t6i la dua ra ¥ kién vé Bao cao tai chinh dya trén két qué cla cuge kiém todn. Ching t0i da tién hanh kiém toén theo cée Chudin mye Kiém ton Vigt Nam. Cée chun myte nay yéu edu chiing t0i tuén thi chuan myc va cae quy dinh vé dao dire nghé nghigp, lap ké hogch va thye hign cue kkiém toan dé dat durge syr dim bio hgp ly vé vige ligu Béo edo tai chinh iia Céng ty 06 cdn sai sét trong yéu hay khéng. Céng vige kiém ton bao gdm thuc hign cée thi tue nhiim thu thap cdc bing ching kiém todn vé cde sé ligu va thuyét minh trén Béo eéo tai chinh. Céc thi tue kiém toan durge Iva chon dya trén xét dodn cila kiém toan vién, bao gm danh i ro ¢6 sai s6t trong yéu trong Béo cdo tai chinh do gian lan hoac nham [an. Khi thye hign danh gié cae rii ro nay, kiém todn vign da xem xét kiém soat ni b6 cia Céng ty lién quan dén vige lip va trinh bay Bao cdo tai chinh trung thye, hop ly nhiim thiét ké ede thi tye kiém toan phit hop ‘oi tinh hinh thyc té, tuy nhién khéng nh’im mye dich dwa ray kién vé higu qua cia soait n6i b6 cia Cong ty. Céng vige kiém todn eting bao gbm dénh, gid tinh thich hop cua cae chinh sich ké toén duge ap dung va tinh hp ly etia cae wée tinh ké toan ca Tong Giim déc cfing nhw danh gid vige trinh bay tong thé Bao céo tai chinh. Ching t6i tin tuéng ring cae bing ching kiém ton ma ching 161 da thu thip duge la day di va thich hop Jam co sé cho ¥ kién kiém toan ciia ching t6i. Cea eeeBAO CAO KIEM TOAN DOC LAP (Tiép theo) Y kién ciia Kiém toin vién Theo ¥ kién eta ching t6i, Bao céo ti chinh kém theo da phan nh trung thuc va hop IY, trén ede khia canh ‘trong yeu, tinh hinh tai chinh cua Cong ty tai ngdy 31 théng 12 nam 2023 eting nhur két qua hogt déng kinh doanh va céc ludng uu chuyén tin t@ trong nm tai chinh két thie cing ngay, phi hop voi Chudin mye Ké toan Vigt Nam va Ché d6 Ké ton doanh nghiép Vigt Nam va céc quy dinh phap ly cé lién quan dén vige |p va trinh bay Béo céo tai chinh Vin d2 cin nn mgnh ‘Ching t6i xin lu y dén céc thdng tin trinh bay trong thuyét minh sé 4 cia phn Thuyét minh béo cfo tai \ chinh, tai ngay 31 thing 12 nim 2023, Céng ty phat sinh khoan 16 liy ké la 85.728.357.138 dng (tai 31 thing 12 ndm 2022 la 79.775.632.795 déng) va cdc khoan ng ngdn han cia Cong ty vugt qua tai sin ngin ‘i han va tng ng phai tra vugt qu tong tai san véi s6 tién Hn hugt 182.774.317.172 dng va 80.728,357.138 dong (tai 31 thang 12 nim 2022 la 77.641,563.287 déng va 74.775.632.795 déng). Nhing yéu 16 nay lam iW nay sinh sy hoai nghi vé kha nang hogt dng lién tuc cia Cong ty. ién kiém todn ctta ching tdi khOng lién quan dé Thay mat va dai dién cho Cong ty TNHH Dich vu Kiém toan, Ké ton va ‘Tw vin Thué AAT - Chi nhanh Tp. Hd Chi Minh Pee Nguyén Thj Minh Anh Phan Thj Xuan Digu Gidim déc Chi nhanh . Kiém toan vién Giay Chimg nhan dang ky hanh nghé Kiém toan sb: Giay Ching nhan dang ky hanh nghé Kiém toan sé: 1492-2023-333-1 2742-2020-333-1 Tp.H6 Chi Mink, ngay 01 thang 03 niim 2024CONG TY TNHH STADA VIETNAM Miu B 01-DN BANG CAN DOL KE TOAN Tai ngay 31 thang 12 nm 2023 TAISAN MS TM 31/12/2023 01/01/2023 ND VND A- TALSAN NGAN HAN 100 49.386.796.012 125.752.693.728 (100 = 110+120+130+140+150) I-_ Tién va cde khodn tuong duong tien 0 5 113.629.816.883, 7.677.510.709 1. Tién ut 13,629,816.883, 7.677.510.109 I- Dau tw tai chinh ngiin han 120 - - IIT- Cée khodn phai thu ngin han 130 15.901.377.937 _14.998.349.367 1. Phai thu ngin han eta khéch hang Bl 52 28.498.678.265 __27.752.485.885 2. Tra trade cho ngudi ban ngin han 132 13.500.000 13,500,000 3. Phai thu ng&n han khac 136 53 1,123,942,391 967.106.201 4, Dyrphdng cdc khoain phaii thu khé di 137 5.4 (13.734.742.719) —_(13.734.742.719) IV- Hang t6n kho 140 16,407,982.806 . 1, Hang tén kho M158 16.407.982.806 - V- Tai sin ngéin han khie 150 3.447.618.386 ——_3.076.833.652 1 1s] 56 : 28.269.450 2. Thué GTGT duge khéu trir 152 3.447.618.386 3.048,564.202 B- TALSAN DAIHAN 200 2.045,960.034 2,865.930.492 (200 = 210+220+230+240+250+260) 1 Cée khodn phai thu dai han 210 - 428.656.700 « Phai thu dai han khéc 216 53 - 428.656.700 Il Tai sin 6 djnh 220 1,840,509.927 1.868.257.117 1. Tai sin 06 dinh v6 hinh, 207 3.7 1,840.509.927 1.868.257.117 = Nguyén gid 228 2.170.018.700 2.064. 118.700 + Gi tri hao mon ly ke 229 (329,508,773) (195,861.583) TIL. Bat dong sin dau tw 230 - - IV, Tai sin dé dang dai han 240 52.800.000 126.930.000 1. Chi phi xay dumg co ban dé dang 242 2.800.000 126.930.000 V. Dau tu tai chinh dai han 250 - - VI. Tai sin dai han khie 260 152,650.107 442.086.675 1. Chi phi trd trade dai han 261 56 152.650.107 442.086.675 2. Tai sn thué thu nhap hoan lai 262 e TONG CONG TAI SAN 270 51.432.756.046 _28.618.624.220 (270 = 100+200) wy aCONG TY TNHH STADA VIET NAM Mau B 01-DN BANG CAN DOI KE TOAN (Tiép theo) Tai ngay 31 théng 12 nam 2023 NGUON VON MS TM 31/12/2023 01/01/2023 ND __VND. A- NO PHAITRA 300 132.161.113.184 103.394.257.015 (300 = 310+330) T Ngngin han 310 132.161.113.184 103.394.257.015 1, Phai tré ngudi ban ngdn han Bil 5.8 19.312.731.199 3.323,490,630 2, Ngudi mua tra tién true ngiin han 312, 5.5 3.163.746.800 = 3. Thué va cde khoan phai np Nha nude 313. 59 136.742.689 149,545,681 4, Phai tr ngu’i lao dong 314 1.374.312.408 - 5. Chi phi phai trd ngéin han 315. 5.10 6.498.030.088 4398,301.144 6. Phai tré ngfn han khéc 319 S.11 - 5.319.560 7. Vay ving thué tai chinh ngén hen 320 5.12 101.675.550.000 95.517.600.000 I Ng dai han 330 - - B- VON CHU SOHUU 400 (80.728.357.138) (714.775.632.795) (400 = 410+430) TL Vén chi sé how 410 5.13 (80.728.357.138) _(74.775.632.795) 1. Vén gép etia chi sé ht 4ul 5.000.000.000 5.000.000.000 2. Lb lity ké 421 (85.728.357.138) (719.775.632.795) ~ Li lity ké dén cudi nim ruse ala (979.775.632.795) (27.220,806.839) - Lé cha phan phéi nam nay 421b (5.952.724.343) (52,554.825,956) II. Ngudn kinh phi va quy khie 430 - - TONG CONG NGUON VON (440 = 3001400) 440 51.432.756.046 _28.618.624.220 Nguoi Kip TrAn Thj Bich Hanh Luong Xuan Quy ‘Tran Téng Hoa Dung 2CONG TY TNHH STADA VIET NAM Miu B 02-DN_ BAO CAO KET QUA HOAT DONG KINH DOANH Cho nam tai chink Két thie ngay 31 théng 12 nim 2023 cui TRU MS TM ‘Naim 2023 Nam 2022 ND 1, Doanh thu ban hang va cungedpdich vu = 015.14 —70.714.775.881 32.260.849.971 2. Cae khodn gid trir doanh thu 02 5.14 925.704 914.636.667 3. _Doanh thu thuin vé ban hang 10 5.14 70.713.850.177 31.346.213.304 va cung cdp dich vy (10 = 01-02) 4. Gidvén hang ban Il 5.15 42,396.005.419 19,370.665.672 5. Loi nhudn gop vé ban hang va cung cap 20 28.317.844,758 111.975.547.632 ich vy (20 = 10-11) 6. Doanh thu hoat d6ng tai chinh 21 5.16 299.047.887 8.066.473.324 7. Chi phi tai chin 22 $17 16317.402.015 14,181,088.854 Trong dé: Chi phi tai vay 23 9.795.425,246 6.431.754.563 8. Chi phi bén hang 25 $5.18 14.505.418.219 8.190.146.158 9, Chi phi quan ly doanh nghigp 26 5.19 7.472,604.149 533.250.336.817 10. Loi nhudn thudn tir hogt dng kinh 30 (9.678.531.738) __(55.579.550.873) doanh {30 = 20+(21-22)-(25426)} 11. Thu nh§p khée 31 5.20 3,834.600.189 3.024.724.917 12. Chi phi khée 32 108.792.794 - 13. Loi nhugn khée 40 3.725.807.395 3.024.724.917 (40 = 31-32) 14, Tong Igi nhuiin ké ton trude thud 50 (5.952.724.343) (52.554,825.956) (50 = 3040) 15. Chi phi thué TNDN hign han, 51 5.21 - - 16. Chi phi thué TNDN hon lai 92 - = 17. Loi nhugn sau thué thu nh§p doanh 60 (5.952.724.343) __(52.554.825.956) nghigp (60 = 50-51-52) Nguoi lap biéu ye et ‘Tran Thj Bich Hanh Ké toan trong Luong Xuan Quy Tran Téng Hoa Dung rrCONG TY TNHH STADA VIET NAM ‘Mau B 03-DN BAO CAO LUU CHUYEN TIEN TE (Theo phuong phép gidn tiép) Cho nam tai chinh két thie ngay 31 thang 12 nam 2023 Nam 2023 ‘Nam 2022, cui THU Ms ND ND. 1. Lu chuyén tién thudn tir hogt d6ng kinh doanh 1. Lyi nhugn tree thué ol (5.952.724.343) (§2,$54.825.956) 2, Diéu chin cho cdc khodn: ~ Khéu hao tai san 66 dinh 02 133.647.190 128.777.372, = Céie khodn dy phang. 03 ~ ara fod ~ L8 chénh léch ty gia hdi dodi do danh gid lai 042.465.921.661 3.412.398464 cée khoan myc tién té 06 gdc ngoai té al = Chi phi lai vay 069.795.425.246 6.431.7541865 3. Lyi nhugn tit HDKD trwéc thay déi vin leu dong 08 6.442.269,754 (28.847.152.9: = Bién d6ng céc khoan phai thu 09 (884,190.807) 13,056.621.066 A ~ Bién d9ng hang tin kho 10 (16.407.982.806) 8,730.768.893 - Bién dng céc khoan phai tri 11 17.571.098.457 —(7.798,224.420) ~ Bién dng chi phi tra trude 12 317.706.018 281.662.284 ~ Tin Iai vay da tra 14 (5.009.573.607) _(5.009.573.607) Luu chuyén tién thudn tit hogt dng kinh doank 20 2.029.327.009 (19.585.898.725) IL Luu chuyén tién tir hogt dng dau tw L Tid chi mua sim, xdy dung TSCD vicéeTSDH 4, 1.770.000) 454130.000) Luu chuyén tién thudn tie hogt dong du tw 30 (31.770.000) (154.130.000) IIL. Luu chuyén tién tir hogt dng tai chinh 1, Tién thu ti di vay 33 99,926.445,978 105.325.084.500 2. Tién chi tri ng géc vay 34 (95.996.564.478) _ (84.284.319.140) Liu chuyén tién thuéin tie hogt dong tai chink 40 3.929,881.500 21.040.765.360 ‘Lwu chuyén tién thudn trong ky 50 5,927.438.509 1.300.736.635 (50 = 20+30+40) Tién va twong duong titn dau ky 60 7.677.510.709 6.373.740.101 Anh luring ciia thay déi ty) gid héi dodi 61 24,867,665 3.033.973 j Tién va twong duong tién cudi ky (70 = 50460461) 70 13.629,816.883 —_7.677.510.709 } Nguoi lip biéu Ké todn trudng jim déc te = ‘Trdn Thi Bich Hanh Luong Xuan Quy ‘Trin Téng Héa Dung thang 03 ndim 2024CONG TY TNHH STADA VIET NAM THUYET MINH BAO CAO TAI CHINE Cho nim t8i chinh két thie ngay 31 théng 12 nim 2023 1 Li. 12, 13 14 ‘Miu s6 B 09 - DN THONG TIN KHAI QUAT Hinh thae sé hiru von Céng ty TNHH Stada Vigt Nam li céng ty TNHH cé vén dau tu nude ngoai, duge thanh gp va hoat dOng theo Gifiy chimg nhan ding ky doanh nghiép sé 4401075507 do Sé Ké hoach va Dau tr tinh Phi Yén cp chtig nhan lin dau ngay 09 thang 3 nam 2020 va thay di Ian thir 04 ngay 30 thing 09 nim 2022. aN Tén Céng ty viét bing tiéng nude ngodi la STADA VIETNAM LIMITED LIABILITY COMPANY. Tha ‘Try sé chinh ciia Cong ty tai s6 166-170 Nguyén Hug, Phuong 7, TP Tuy Hoa, Tinh Pha Yén, Viet | Nam. Chi nhdnh tai Thanh phé H6 Chi Minh; 44 Déng Nai, Phuong 15, Qudn 10, Thanh phd Hd Chi ® § Minh, Vigt Nam. Vén didu 18 ciia Céng ty 1a 5.000.000.000 ding, twong duong 215.000 dé la Mg. Stada Service Holding B.V. chiém 100% vén chi sé hitu etia Cong ty. $6 lao dong tai ngay 31 thing 12 nm 2023 1a 02 ngudi (tai ngay 31 thdng 12 nim 2022 1a 04 nguvi). ‘Nganh nghé kinh doanh va hoat dong chinh ‘Nganh nghé kinh doanh ctia Cong ty Li: - Ban bu6n thye phdm. - Ban buén dé ding khiic cho gia dinh. . - Dich vy tu van quan ly (trir tu van tai chinh, ké toan, phap luat). = Nghién ofa thj trang va thiim dd dur ludn, Chu ky sin xudt kinh doanh thong thudng: 12 thing. Tuyén bé vé kha nang so sinh théng tin trén Bao céo tai chinh ‘Céng ty ap dung nhat quan céc chinh sach ké ton theo Ché 49 ké todn doanh nghigp ban hanh kem theo Théng tw 6 200/2014/TT/BTC ngay 22 thang 12 nam 2014 do BO Tai chinh ban hanh va céc ‘Théng tu huéng dan, bé sung, sita ddi. Do dé, théng tin va sb ‘inh bay trén Bao cdo tai chinh i106 thé so sinh duge. NAM TAI CHINH, DON VI TIEN TE SU DUNG TRONG Kf TOAN Naim tai chinh ‘Nam tai chinh cla Céng ty bit dau tir ngay 01 thang 01 va két thic vao ngay 31 thang 12 hang nam, ‘Don vj tién t@ sir dung trong ké toan ‘Bao cdo tai chinh kém theo duge trinh bay bing Déng Viét Nam (VND). CHUAN MUC VA CHE DQ KE TOAN AP DUNG Ché 46 va Chuiin myc ké toan ap dung Céng ty ap dung Ché 49 Ké toan doanh nghigp Vigt Nam duge ban hanh kém theo Théng tu sé 200/2014/TT-BTC ngay 22 thang 12 nim 2014 va cée Thong tw huréng dan, b6 sung, stra di, 10CONG TY TNHH STADA VIET NAM ‘Miu s6 B 09 - DN ‘THUYET MINH BAO CAO TAI CHINA (TIEP 17 ‘Cho nam tai chinh két thie ngay 31 thang 12 nim 2023 EO) Tuyén bé vé vige tuan thi Chun myc ké toan va Ché d@ ké toan Tong Giém déc Céng ty dim bao 43 an thi day di cdc chudn myc ké todn Vigt Nam va Ché 46 ké ton da duge ban hinh va c6 higu Iyc e6 lién quan dén vige soan Igp va trink bay bao céo tai chinh cho cho nam tai chinh két thac ngay 31 thang 12 nam 2023. Hinh thite ké todn ap dyng ‘Céng ty sit dyng hinh thite ké toan Nhat ky chung, 4. CAC CHINH SACH KE TOAN AP DUNG Co’ si lip Béo cao tai chinh Béo edo tai chinh kém theo duge trinh bay bing Déng Vigt Nam (VND), theo nguyén tie gid g6e va phi hop véi cfc Chuan mye ké tofn Vigt Nam, Ché d6 ké toan doanh nghigp Vigt Nam hign hanh va cde quy dinh php ly 6 lién quan dén vige lip va trinh bay Bao c4o tai chinh Bio e4o tai chinh kém theo Khéng nhim phan én tinh hinh ti chinh, Két qua host dng kinh doanh ‘va tinh hinh luu chuyén tién t@ theo cdc nguyén tic va théng 1¢ ké toan duge chap nhén chung tai cic nude khée ngoai Vigt Nam, Tai ngiy 31 thang 12 nim 2023, Cong ty phat sinh khodn IS ly ké lai 85,728.357.138 dng (tai 31 thang 12 nim 202 la 79.775.632.795 ding) vi cée khoin ng’ ngin hn eiia Cong ty wugt qua thi san ngdn han va tng ng phai tr virot qué tng tai sin véi s6 tién Kin lugt Ib 82.774 317.172 ddng va 80.728.357.138 dong (tai 31 thang 12 nim 2022 ld 77.641.563.287 dng va 74.775.632.795 dng). Nhiing yéu t6 nay kim nay sinh su hodi nghi vé khii nding hogt dong lién tye cia Cong ty. digu nay, chi s6 hiw cia Cong ty da xéc nhan rng sé tiép tue hd tg thi chinh can thiét nhim giip Cong ty e6 thé thanh toén cde khodn ng phi trd khi dén han. Theo dé, Béo cfo tai chinh van duge lap trén co sé hoat dng lién tue. Cae loai ty gid héi dodi Ap dung trong ké ton 6i vdi cdc nehiép vu phat sinh bing ngoai t¢ Cée nghiép vy phat sinh bing ngoai t8 duge quy ddi theo ty gid 4p dung tai thai diém phat sinh nghigp vu, chénh Iéch ty gid phat sinh tir cde nghiép vu nay duge ghi nhén [a thu nhép va chi phi tai chinh trong Bao céo két qua kinh doanh, Danh gia lai cae khoan myc tién t@ c6 gde ngoai té tai thoi diém lap Bao céo tai chinh Céc khoan vn bang tién c6 gée ngoai t8 duge phan loai la tai sin (Tién, ng phai thu): Banh gid lai theo ty gié mua ngoai t@ cia Ngan hing Thong mai noi doanh nghigp mé tai khoan ngogi t8 tai ngiy 31 thang 12 nam 2023, Cée khoan vén bing tién 06 géc ngoai t¢ duge phan loai la ng phai tra (P! Dinh gia lai theo ty gid ban ra etia Ngan hang Thuong mei noi doanh n; tai ngay 31 thang 12 nim 2023. i tr ngudi bén, vay...) mé t&i khoan ngogi t@ Chénh Igch ty gia phat sinh tir vige dénh gié lai duoc két chuyén vao tai khoan Chénh Iéch ty gid ~ 413, s6 du tai khoan nay sé dirge két chuyén vao Doanh thu hoe chi phi tai chinh tai thei diém lap Bao efo tai chinh. uCONG TY TNHH STADA VIET NAM Miu sé B 09 - DN ‘THUYET MINH BAO CAO TAI CHINH (TIEP THEO) ‘Cho nim tai chinh két thae ngay 31 thang 12 nim 2023 4. CAC CHINH SACH KE TOAN AP DUNG (TIEP THEO) ‘Tién va twong duong tién Tién: Bao gém Tién giri ngiin hang (khéng ky han) Tién giti ngan hing duge ghi nhén trén co sé thuc té phét sinh thu-chi, Cée khon phai thu ‘Cac khoan Ng phai thu duge theo dai chi tiét theo ky han phai thu, 46i tugng phai thu, loai nguyén 1 phai thu va cdc yéu t6 khdc theo nhu cau quan ly cla Céng ty. Cae khodin No phai thu bao gdm phai thu khéch hing va phai thu khéc duge ghi nhn theo nguyén + Phai thu cia khach hang gdm cdc khoan phai thu mang tinh chat throng mai phét sinh tir giao dich c6 tinh chat mua - ban giita Cong ty va ngudi mua (1d don vi dée lip voi ngudi bin). Céc khoan phai thu thuong mai duge ghi nhfn phi hop voi chuan myc doanh thu vé thoi diém ghi nan c&n oir theo héa don, chiing tir phét sinh. . + Phai thu khée gém cdc khoan phai thu khong mang tinh thuong mai. ‘Cac khoan phai thu duoc phan loai la Ngin han va Dai han trén Bang efin d6i ké todn cn ett ky han ‘eon lai cia céc khoan phai thu tai ngay lép Bao cdo tai chinh, Dy phang ng phai thu khé adi: duge Kip cho timg khoan ng phai thu khé di cén cit vao thai gian qua han tri ng gée theo cam két ng ban ditu (khéng tinh dén vige gia han ng gitta cdc bén), hog dur kkién mie tn thit c6 thé xay ra theo huréng dan tai Théng tu 48/2019/TT-BTC ngay 08/08/2019. ‘Nguyén tie ké toan hang tn kho Hang ton kho duge xée dinh trén co sé gid géc, trong trudng hop gid géc hang tn kho cao hon gid taj thudn e6 thé thye hign duge thi phai tinh theo gid tr] thudn o6 thé thye hign duoc. Gia gbc han, tén kho bao gém chi phi nguyén vét ligu true tiép, chi phi lao dong tryc tiép va chi phi sin xuat chung, néu e6, 48 c6 dirge hang tn kho & dia va trang thai hign tai, tri thudn 6 thé the duge dugc xéc dinh bing gia ban uée tinh trir cdc chi phi dé hoan thanh cing chi phi tiép thi, ban hang va phan phdi phét sinh. Hang tin kho duge hach ton theo phuong phép ké khai thuong xuyén va tinh gid theo phuong phép binh quan gia quyén. Nguyén tic ké ton chi phi tra trude Chi phi tra truge phan dnb cde chi phi thye té da phat sinh nhung 06 lién quan dén két qua hoat dOng sin xuat kinh doanh ctia nhiéu ky ké toan va vige két chuyén cde khodn chi phi ndy vao chi phf sin xuat kinh doanh cia cic ky ké toan sau, Chi phi tra truée: duge ghi nhan theo gid géc va duge phan loai theo ngjin han va fin d6i ké todn cin ett vao thd gian tra trade cia hop déng. Chi phi tra trude bao gdm: céng cy dung cy va chi phi thué vin phéng. Nguyén tic ké ton va khdu hao Tai sin cd djnh v6 hinh Tai sin cé dinh v6 hinh trinh bay gidy phép ban sin phim duge ghi nhfin co sb gid géc, khéu hao ‘theo phuong phap dudng thing vdi thdi gian Ia tir 05 dén 20 nam. 12 Zon 5.08SCONG TY TNHH STADA VIET NAM Mau sé B 09 - DN THUYET MINH BAO CAO TAI CHINH (TIEP THEO) ‘Cho niim tai chinh két thie ngay 31 thing 12 nim 2023 4 AC CHINH SACH KE TOAN AP DYNG (TIEP THEO) Nguyén tic ghi nhn ng phai tra ‘Cac khoan ng phai tra duge theo doi chi tiét theo ky han phai tri, d6i tong phai tra, loai nguyén té phai tra va cdc yéu t6 khdc theo nhu cdu quan ly cla Céng ty. Céc khodin ng phai tra bao gbm phai tr ngurdi ban va céc khosin phai tré khéc 1a cdc khodn ng phai tra duge xée dinh gn nh chac chin vé gid tri va thoi gian vA duge ghi nhin khong thép hon nghia ‘vy phai thanh todn, due phan loai nhu sau: ‘+ Phai tri ngudi ban: gdm céc khoan phai tra mang tinh chat thuong mai phat sinh tir giao dich ‘mua hang héa, dich vy, tai sin gitta Cong ty va ngudi ban (1a don vi dc lép véi Cong ty). ‘+ Phai tra khac gdm cdc khoan phai tri khéng mang tinh thuong mai, khdng lién quan dén giao dich mua ban, cung edip hang héa dich vy. Nguyén tie ghi nh§n chi phi phai tra Cée khoan chi phi thye t8 chua chi nhung duge trich trude yao chi phi san xudt, kinh doanh trong ky dé dim bao khi chi phi phat sinh thye té khong gay d6t bién cho chi phi sin xuét kinh doanh trén co sé dim bio nguyén tic phit hgp gitta doanh thu va chi phi Nguyén tic ghi nhan vén chi sé hirw ‘Vén dau tu cia chit sé hiru duge ghi nhén theo sé vén thye gép cita chii sé hitu. Loi nbugn sau thué thu nlp doanh nghiép durge phan phéi cho ede chi sé-hitu sau khi da trich lap céc quy theo Diéu Ig cla Céng ty cing nhw cae quy dinh ciia phap lugt va 4a durgc H6i déng thinh vign phé duyét, ‘Nguyén tic ghi nh§n doanh thu, thu nhap khéc Doanh thu ban hang due ghi nhén khi déng thoi théa man tdt cd nam (5) diéu kign sau: (a) Céng ty da chuyén giao phan I6n rii ro va Igi ich gin lién voi quyén sé hiu sin phim hoge hang héa cho ngudsi mua; () Cong ty khong cdn nm gitt quyén quin ly hing héa nhw ngudi sé hou hang héa hoe quyén kiém soat hang héa; (©) Doanh thu duge xée dinh tuong d6i chic chin; (@) Cong ty sé thu duge igi ich kinh té tir giao dich ban hang; va (e) Xe dinh duge chi phi lién quan dén giao dich ban hang. éi véi tign lai va thu nh§p khée: Doanh thu dirge ghi nhan khi,Céng ty 06 kha nding thu duge Igi ich kinh té tir hogt dng trén va duge xéc dinh twong d6i chac chan. ‘Nguyén tie ghi nhjn gia vén hang ban Gia vén hang ban va cung cdp dich vy duge ghi nhan theo gid trj thye té phat sinh va tp hgp theo id tri va sé lugng thinh phim, hang héa, vét tur xudt ban va dich vp cung ep cho khéch hing, dam bao nguyén the phi hyp véi doanh thu va nguyén tic thn trong. Céc chi phi vot trén mie binh thuong cia hing tén kho va dich vu cung cap duge ghi nhéin ngay vao két qua hogt dong kinh doanh rigng trong ky. 13CONG TY TNHH STADA VIET NAM Miu sé B 09 - DN THUYET MINH BAO CAO TAI CHINH (TIKP THEO) Cho nam tai chinh két thie ngay 31 théng 12 nam 2023 4. CAC CHINH SACH KE TOAN AP DUNG (TIEP THEO) Nguyén tic va phiong phap ghi nh§n chi phi tai chinh - Chi phi di vay: Ghi nhan hang thang cin cif trén khoan vay, Idi sudt vay va s6 ngay vay thyc 18, = Chi phi 16 ty gid héi dodi: Duge ghi nhan sid ghi sd ké toan va khi 6 phat sinh 15 kh Nguyén tic ghi nhdn chi phi thué thu nhp doanh nghigp hign hanh va thué thu nhip doanh nghigp hoin Iai Chi phi thué thu nap doanh nghigp (hoc thu nhgp thué thu nhgp doanh nghigp): La tng chi phi thué thu nhap hign hanh va chi phi thué thu nhap hoan lei (hoe thu nhép thué thu nhgp hign hanh vic thu nhp thué thu nhap hodin Iai) khi xéc dinh Igi nhuan hod 16 cia m6t kj. © Chi phi thué thu nhgp doanh nghigp hign hanh: 1a s6 thué thu np doanh nghiép phai ndp tinh ‘rén thu nhap chju thué trong nfm va thué suét thué thu nhdp doanh nghigp hign hanh, Thué thu ahép hign hanh duge tinh dya trén thu nhap chiu thué va thué suat ap dung trong ky tinh thud, Khodn thu nhap chu thué chénh Iéch so v6i loi nhuiin ké toan LA do digu chinh eée khodn chénh lgch gidta Igi nhugn ké toan va thu nh§p chju thué theo chinh séch thué hign hanh. © Chi phi thué thu nhgp doanh nghiép hoan lai: 1 s6 thué thu nhap doanh nghigp s& phai nop trong twong lai phat sinh tir vige: ghi nhén thué thu nh§p hoan lai phai tra trong nim; hoan nhap tai sin thué thu nhap hoan Iai di duge ghi nh tir cée mim truée; khong ghi nbn tai sin thug ‘thu nhép hoan Igi hoae thué thu nhp hoan Iai phai tra phat sinh tir cdc giao dich duge ghi nhan true tiép vao vin chi sé hitu, ‘Céng ty c6 nghia vy ndp thué thu nhaip doanh nghigp véi thué suat tir 20% trén thu nhdp chju thué. oe tinh ké toan Vigc lép Bao cdo tai chinh tuan thi theo cée Chuan myc ké ton Vigt Nam, Ché d6 ké todn (doanh nghip) Vigt Nam vi cfc auy dinh ph i 6 in quan ‘dén vige Igp va trinh bay Bao céo tai chinh yéu céu Tong Gidm déc phai 6 nhiing uée tinh va gid dinh anh hwdng dén sé ligu Bao c&o vé céng ng, tai sin va vige trinh bay ee khodn cOng ng va tai sin tiém ting tai ngay lip Béo céo tai chinh fing nhur céc 6 ligu Bdo céo vé doanh thu va chi phi trong suét nam tai chinh. Két qua hoat dng kinh doanh thye té cé thé khae voi cac ude tinh, gid dinh dat ra, Cée bén lién quan Duge coi la cae bén lién quan la cfc doanh nghigp ké cd Cong ty Mg, céic edng ty con etia Cong ty Me, cc cit nhan trye tiép hay gidn tiép qua mét hoge nhiéu trung gian c6 quyén kiém soat cng ty chiu sy kiém sodt chung véi Céng ty. Cae bén lién két, cae cd nhén nao truc tiép hoe gin tigp nim quyén biéu quyét cia Céng ty ma o6 anh hudng ding ké déi véi Cong ty. Ning chite iach quan I¥ chit chét nhur Gidm déc, vien chite eda c6ng ty, nhing thanh vién than ¢én trong gia dinh cua nhiing cé nhén hofe céc bén lign két nay hoe nhimg céng ty lién két véi cde 4 nhan nay fing durge coi la bén lign quan. 4CONG TY TNHH STADA VIET NAM Miu sé B 09- DN THUYET MINH BAO CAO TAI CHINH (TIEP THEO) Cho nam tai chinh két thite ngay 31 thing 12 nim 2023 5 SA 52 THONG TIN BO SUNG CHO CHi TLEU TRINH BAY TREN BANG CAN DOI KE TOAN, BAO CAO KET QUA HOAT DONG KINH DOANH Tidn va cdc khodn twong duong tién 31/12/2023 01/01/2023 VND VND ‘Tién giri ngdn hang khong ky han 13.629.816.883 7.671.510.709 Cong 13.629,816.883 Phai thu ngdn han cia khach hang 31/12/2023 01/01/2023 ND Céng ty TNHH Stadipharm 13.734.742.119 13.734.742.119 Céng ty Cé phn Pymepharco - 14.017.743,166 ‘Céng ty Cé phan Thuong mgi Duge phim Pypharm 14.531.525.823 - Céng ty Cé phim Duge phim Duy Tan 232,409,724 - Cong 28,498.678.265 27.752.485.885 Phai thu khée 31/12/2023 (VND) 01/01/2023 (VND) Gi tri ghi sb Dyphong Gia trj ghi sd Dy phong a) Ngfin han 1.123.942.3091, = 967,106.201 * - Tem ing - - 11,000,000 - = Dich vy hd try ky thudt tr 1.120.719.7156 = 956.106.201 : Stada Arzneimittel AG = Phai thu khéc 3.222.635 . : : b) Dai han : = 428.656.700 : ~ Ky cuge, ky quy 428.656.700 Cong No xdu 31/12/2023 (VND) (01/01/2023 (VND) Gis gbe Gil tr] e6 the thu Gis ge Gis tr] eb th hbi thu hoi Téng gid tri cic khoan phai —13.734.742.719 -13.734,742,719 - thu, cho vay qua han thanh todn hog chua qua han thanh toén nhumg khé ¢6 kha ning thu hoi Cong ty TNHH Stadipharm = 13.734.742.719 13.734.742.719 “ Trong dé: Qué hn 06 Quahgn 01-02 Qué han 02-03 Qué hgn trén 03 théng- 01 nim nim nam nim Cong ty TNHH Stadipharm - : + 13.734.742.719 15 ecm beiCONG TY TNHH STADA VIET NAM . Miu s6 B 09 - DN ‘THUYET MINH BAO CAO TAI CHINH (TIEP THEO) ‘Cho nam tai chinh két thie ngay 31 thang 12 nim 2023 5.5 Hang tin kho XY 31/12/2023 (VND) 01/01/2023 (VND) en Git gbe ‘Dy phony Gif gic Dephing 9 \= Hang héa 16.407.982.806 : 2 >| Cong 16.407.982.806 5 : - 5.6 Chi phitrd tree 311272023 01/01/2023 ——_—___Ynp. ___ VND a) Ngan han - 28,269.450 ~ Chi phi bao hiém - 28,269,450 b) Dai han 152.650.107 442.086.675 ~ Céng cy dung cy ché phan bd 83.748.482 111.146.965, ~ Trang tri ndi that 330.939.710 Cong 470.356.125 5.7 san c6 djnh v6 hinh Gidy phép —Téng eng (VND) NGUYEN GIA 6 du tai 01/01/2023 2.064.118.700 2.064.118.700 Tang trong nim 105.900.000 105,900,000 Mua trong nam 105.900.000 105,900,000 Gidm trong nim : : S6 dur tai 31/12/2023 2.170.018.700 2.170.018.700 GIA TRI HAO MON LOY KE , S6 dur tai 01/01/2023 195.861.583 195.861.583 4 Tang trong nim 133.647.190 133.647.190 Khau hao trong nim 133.647.190 133.647.190 Giim trong nim = = ‘Sé dw tai 31/12/2023 GIA TR] CON LAI 4 Tai 01/01/2023 ‘Tai 31/12/2023 16CONG TY TNHH STADA VIET NAM. Miu sé B09 -DN THUYET MINH BAO CAO TAI CHINH (TIEP THEO) Cho nam tai chinh két thic ngay 31 thang 12 nam 2023 58 5.9 5.10 SAL Phai tra ngudi bin ngin h; Stada Arzneimittel AG Walmark A.S Belipham BVBA Duy Tan Stada Mena DWC LLC Khic Cong an 31/12/2023 (VND) 01/01/2023 id trj ghi so Sécékhd Gis tri ghisd ‘$6 06 kha ning tri ng ning tring 10.475.436398 10.475.436,398 83,098,632 —_—§3.098.632 - - 1.420.950.477—1.420.950.477 8,380.057.922_8,380,057.922 . - 324,144,000 324,144,000 - - - ~ 1.039.823.040—_1.039.823,040 133.092.879 133.092.879 __779.618.481 ___779.618.481 19,312.731.199 __ 19.312.731.199 __3.323.490.630__3.323.490.630 ‘Thué va eae khodn phdi thu/ phai nop Nba nude Phai ngp ‘Thué xudt, nh§p khdu ‘Thué thu nh§p cé nhan Céc Logi thué khéc Céc Khodn phi, 6 phi va cde khodn phai ndp khdc Phai thu 01/01/2023 ‘So phai nop S6 da nop 31/12/2023 D trong nim ‘rong nim ND 149,545,681 4.455.617.268 4,468,420.260 136,742,689 + 3:226.701.849 —3.226.701.849 - 149,545,681 759.403.575 772.206.567—_—‘136.742.689 - — 466.511.844 —466.511.844 - - 3.000.000 3.000.000 - Quyét torin thué ctia Cong y 52 chu sie kiém tra cia co. quan thué. Do viée dp dung Iudt va ede quy dinh vé thué déi véi nhiéu logi giao dich khéc nhau cé thé dieoe gidi thich theo nhiéu cach khdc hau, s6 thué diege trinh bay trén Béo cdo tai chinh cé thé bi thay déi theo quyét dink etia co quan tue. Chi phi phai tra agin han Chi phi dich ve Chi phi luong, thuéng Chi phi li tién vay Cong Phai tra khde Bao hiém xa hoi Cong 31/12/2023 01/01/2023 25.000.000 363.250.000 - 364.537.507 6.473.030.088 3.670.513.637 6,498.030.088 4.398.301.144 31/12/2023 01/01/2023 ND VND 5.319.560 5.319.560 17 GMSaA = One my Ear ¥ZOZ/90/L0 AeBu Uap £207/90/60 APBU NL 7202/90/40 Aesu wap €07/90/60 AeBU RL Gsnoooooe ——¢zOT MRI SupyE TE HEMP 9g Buoy 08q wep URS TL wie /96sS0'C1 Budp yoy 1yd ry Ha oftyg sn 000°00¢ £707'90°60 “Su ‘77 os uby upBu doa Sugp dox - ‘UNA 000'0SH'E £707 weU ZI SuPyP TE 1 NP OS Buyy URW FS'L ‘Sugp Toy 1yd 1yo Ha oft UNA OO0'0Sr'E £707'90°60 My3u ‘11 9s uby upSu kos Sugp doy - mos iyi uiby upSu doa Bugp diy 299 OOVOOTLISSS OOD OUILISSG _BLFF9SIGCSG _—BLF'FISPSI'ZOT _OOO'OSS'SLOION —_000"OSS'SL9 TOT Bug 000'009L1S'S6 ODD'OO'LIS'S6 __BLY'F9SNGES6 __BLP'PISPSIZOI _OOO'OSS"SL9'IOI _000'0SS"SL9"101 DV [emnmouzry peas a on Bn Sugu Buy 99 9g La BID wer Suey ea Buen wp] 999s La FID (ANA) €20Z/10/10 wya Boos, (GNA) ezouzi/IE NG- 60.4 95 MEW wy usa quyy> re anys du Aka ZI'S £20 mH Z1 SuyyP 1¢ AeSU on 39% GUIYO FEY EU Oy (OTH ALL) HNTHO TV.L OVD OY HNDW LAAQHL IWVN LSA VVLS HHNI ALONQOCONG TY TNHH STADA VIET NAM. Mau sé B 09 - DN ‘THUYET MINH BAO CAO TAI CHINH (TIKP THEO) Cho nm ti chinh két thie ngay 31 thang 12 nm 2023 $5.13 Vén chit sé hitw Von dau tu cia Lé ly ké Ting chi so hitu VND ‘$6 du tai 01/01/2022 5.000.000.000 (27.220.806.839) __(22.220.806.839) ‘Ting trong nim - - - Giim trong nim : 52,554.825.956 _52.554,825.956 16 trong nam 52.554.825.956 52,554.825.956 $6 du tai 31/12/2022 $.000.000.000 (719.775.632.795) __(74.775.632.795) 6 dw tai 01/01/2023 5.000.000.000 _(79.775.632.795) __(74.775.632.795) ‘Tang trong nim “ Giim trong nim 2 L8 trong nam : 86 du tai 31/12/2023 ,000.000,000 Chi tiét vén chi sé hitu Stada Service Holding B.V. Ting 5.14 Doanh thu thuin vé ban hing Doanh thu Doanh thu bén hang héa Cie khodn gidm trir Doanh thu: ~ Chiét khdu thuong mai Doanh thu thuiin 5.15 Gid vén hang ban Gid vén cla hang héa da ban Cong 5.16 Doanh thu hogt dng tai chinh Lai chénb lech ty ia Cong 19 5.952.724,343 3.952.724.3483 31/12/2023 yND 5.000.000.000 ‘Nam 2023 VND 710.714.778.881 70.714.775.881 925.704 925.704 70.713.850.177 Nam 2023 VND. 42.396.005.419 6.005.419 Nam 2023 ND 299,047,887 299,047.87 5.952.724.343 5,952.724,343 (85.728.357.138) __(80.728.357.138) 01/01/2023 VND. 5.000.000.000 Nam 2022 32,260.849,971 32.260.849.971 914.636.667 914,636.67 31,346.213.304 Nam 2022 ND 19.370.665.672 19.3 Nam 2022 8.066.473.324 8.066.473.324 /8}) Yq aCONG TY TNHH STADA VIET NAM Miu s6 B09-DN ‘THUYET MINH BAO CAO TAI CHINH (TIEP THEO) Cho nim tai chinh két thie ngay 31 théng 12 nim 2023 5.17 Chi phi tai chin ‘Nam 2023 ‘Nim 2022 ND ND. Chi phi lai vay 9.795.425.246 6.431,754.563 LB chénh lech ty gid 6.521.976.1769 7.749.334.291 Cong 5.18 Chi phi bin hang Nim 2023 ‘Nam 2022, ND ND Chi phi nhan vién - 407.083.571 Chi phi phan phdi 14.445.987.449 6.702.812.244 Chi phi quing céo, tiép thi 57,834,370 960.716.630 Chi phi bing tién khéc 1.596.400 119.533,713 Cong 219 5.19 Chi phi quan ly doanh nghigp Naim 2023 Nam 2022 ND ND Chi phi nhan vién quan ly 5.712.000.691 7.142.073.237 Chi phi d3 ding van phéng 615.391.752 - Chi phi khéu hao 133.647.190 128.777.372 ‘Thué phi va Ié phi 155.977.164 3.000.000 Chi phi dir phing va x6a ng theo théa thun : 440.988.705.013, Chi phi dich vy mua ngoai 820,679,972 4,840.874.696 Chi phi biing tién khéc 34.906.780 146.906.499 Cong 7.472,604.149, $3.250.336.817 5.20 Thu nb§p/ chi phi khie ‘Nam 2023 ‘Nam 2022 ND Thu nhdp khde ‘Thu nhép tir dich vy khée 3,834,513.827 2.761.062.493 Cf khoan khée 86,362 263.662.424 Cong, 9 3.024.724.917 Chi phi khde Cée khoan khée 108,792,794 Cong 108,792,794 - Thu mh§p khac/ehi phi khde thudn 20 3.725.807.395 \A\ ==CONG TY TNHH STADA VIET NAM. Miu s6 B09 - DN THUYET MINH BAO CAO TAI CHINH (TIEP THEO) ‘Cho nam tai chinh két thie ngay 31 thang 12 nim 2023 5.21 Chi phi thué Thu nh§p doanh nghiép hign hanh_ Nam 2023 Nim 2022 ND ND ‘Loi nhudn ké toan true thué (5.952.724,343) (52.554,825.956) Diéu chink ting lgi nhujin truée thud: 9.813.690.839 533.685.716.857 Céc khodin chi phi khing dhege trit 18,265,593 27.253,962.294 Chi phi lai vay viegt dink mike 9.795.425.246 6.431.754.5063 Diéu chink gidm Igi nhu@n trwéc thué: - - ‘Thu nhap chju thué 3.860.966.496 (18.869.109.099) Cae khodn 16 duege két chuyén 3.860.966.496 - ‘Thu nh§p tinh thué - (18.869.109,099) ‘Thué suat thué TNDN ap dung 20% 20% ‘Thué TNDN hign hanh 6. THONG TIN KHAC 6.1 Giao djch va sé du voi cdc bén lién quan ‘Thu nhap ciia Hdi déng Thanh vign va Tong Gidm dée Bén lién quan Tinh ebiit Nam 2023, Nam 2022 giao dich VND ND Ban Gidm dbe. ‘Luong, thuéng. - 1,607,663,734 v6i ee bén lien quan Bén lién quan ‘MOi quan hé Tai khod 31/12/2023 01/01/2023 ghi nhjin ND VND Stada Arzneimittel AG Cing tip doin Vay 101.675.550.000 _-95.517.600.000 Phai tré ngubi ban 10.475.436.398 83.098.632 Phai thu khde 1.120.719.756 956.106.201 Chi phi phai tra 6.473.030.088 : Céng ty CP Pymepharco Ciing tip dodn Phai thu khéch hing ~ — 14.017.743.166 Stada Mena DWC LLC Cing tgp doan Phai tri ngudi ban - 1.039,823,040 Walmark AS Cig tip doan Phai ti ngudi bin : 1.420,950.477 aiCONG TY TNHH STADA VIET NAM THUYET MINH BAO CAO TAI CHINH (TIEP THEO) Cho nam tai chinh két thie ngay 31 thing 12 n&m 2023 62 dich véi cde bén tién quan Miu sé B 09 - DN Bén lign quan Méi quan hé Tinh chit giao djch Nim 2023 Nam 2022 ND ND ‘Natures AID Ltd Cig tip doan Mua hang héa 3.240.079.707 5.368.088.928 Céng ty CP Pymepharco Cing tip doan Ban hang hoe 7.865.444.1700 16.955.095.524 Cho murgn 26.000.000.000 - Nhgn dich wy : 908,000,000 Stada Mena DWC LLC —Cing tp doin Cung cép dich vu 108,792,794 167.017.043 Nhgn dich wy - 1.208.364.342 Walmark AS Cing tip doan Mua hang héa - 8.129.913.741 Stada Arzneimittel AG — Ciing tfp doan Vay tign Chi phi lai vay Mua hing héa Nhiin dich vu Cung cp dich ve 86 ligu so sinh ‘Théng tin so sdnh la 36 ligu Bao cdo 2022 da durge kiém toén, Ngudi lap biéu Tran Thj Bich Hanh Luong Xuan Quy 2 102.154.514.478 108.713.616.000 9.795.425.246 6.431.754,563 15,992.548.437 2.287.555.376 : 82,524,621 3.834.513,827 2.594.045.450 chinh cho n&m tai chinh két thie ngay 31 thang 12 nam Phi Yen, ngéy 01 thang 03 néim 2024 Wae ‘Tran Téng Hoa Dung