CONG TY CO PIIAN SON HAl PRONG

sAo CAO CUA BAN TONG GIAM DOc

sAo cAo Kffi.\ f TOAN o¢c LN>

li'IVC LVC

sAo cAo TAl cH'iNH E>A E>IJOC Kffi:-.t TOAN

Bing Cio d~i k~ toan

Sao cao K~t qua h~t d~og lcinh doanh

sao cao Luu chuy~n tiAn ~

Tbuy~t minh 83o cao tAi chinh

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CONG TY CO PHA~ SON HAl PRONG

BAO CAO TAl c HiNH DA m J'Q'C I<IEM TOAN Cho nllm tai cbinh kCt thuc ngily 31 thang 12 nllm 2018

Ilii Phong - Thang 03 olim 2019

C6NG TY CO PflAN SON llAI PB0NG

BAO CAO CUA BAN T ONG GlA..'1 DOC

Ban TOng Giim d3c COog ty co phin San HaiPhOng trinh bay Bao cao nay cilng voi Bao cao tji chinh c:U dUQC k.i~m toan cho olm 1Ai chinh k~t thuc ngay 31 thang 12 oam 2018.

C6NGTY

Cong ty c6 pbin Son Hii ~hOng (sau d.iy &Qi tit Ia ~ng ty") dUQC ~ I~ thc;o Quy~t dinh s6 3419/QD­UB ngAy 26/1212003 cita Uy ban !'.b.in din thanh pho Hii PhOng ve chuyen ooi Cong tySon Hai Phong th3oh COng ty C3 phln Son Hai PbOng; Giiy cbimg ob$o d!ng kj k.ioh doanb s6 0203000681 {MA s6 mOi 02000575580) ngAy 0210112004 do so Ke ho!lch va E>k tu thAnh pbd Hai Phixlg dp; troog qua trinh bOf.l dQng kinh doanb C6ng l) c6 tbay ddi d!ng kj cac tin; d!ng kj tba) ddi lin lhir 09 ngAy 2~12018 v~ viec; b6 sung nginh ogh~ k.inh doanb.

Vdn di€u ~ cita C6ng ty tbeo Gi!y chirng nb~ d!ng kj doanb oghi~p sA 020057558 og:\y 28/512015 I!~ 80.071.770.000 d3ng (Tam muoi tY khong tram bay muoi m& tri~ b3y tmt~ b:iy muoi nghio d3ng).

c6 phiSu cita Cong ty dang duqc giao dicb trio san UpCOM vOi rna HPP.

Ten Cong ty: C6NG TY CO PliA.'I SON HAl PRONG

Ten COng I)' viSt bAng ti~ng nu6'c ngoii Ia: HAIPHONG PAINT JOINT STOCK COMPANY

Tr11 s6 chinh cila COng ty t~i: Sb 12 ~b Tray, pbu(mg L{lch Tray, qu~ Ngo Quy€n, thanh ph6 I hli Phong, Vi~tNam.

m)l DONG QUANT~ VA BAN TONG GrAM DOC

H9i a6ng Qulin tri Oug Nguy~n Van Vi~n Chu ticb

Ong Vil Trung Diiog Uy vien

6ng Nguy~o Vllo Diiog Uy vien

Ba Bui Kim NgQC Uy vien

Ong Nguy~o M9og Lan Uy vien

C8c tMnh vim Ban TOng Gi.am d6c COng ty da c1i€u hanh COng ty trong nam ,.a dbt ngay 1w Bio c:io nay g6m:

Ban T6og Giim 46c Ong Nguy~o Vllo Diiog Tdng Giam d&:

Ong Vii Trung Diiog Ph6 Tdng Giam d6c

Tbeo nl$t dinh cua Ban Tclng Giam d6c, xet treo obllng khia C!lnh trQng > ~u. khOng c6 sv ki~n ~~ tbu<mg nio xiy ra sau ~Y kh6a sA k~ toan lam aob huang d~n tinb hiob tai ch inh vi boat d<)ng cita Cong ty cAn tbiat phii daeu chinh bQJc trinh bay tren Bao cao Iii chinh nam k~t tbitc ngay 31/1212018 kern theo.

KlEM TOAN vrEN

Bio c3o tai chinh cho nllm tai chinh kSt thuc ngil.y 31 thang 12 nam 2018 dUQC k.iSm toan b6i COng tyTNl-lli Ki€m toon CPA VIETNAM -Thanh vien Hang Ki~m to3o Qu6c ta Moore Stephens.

CONG TY CO PfiAN SON liAI PliONG

BAO CAO cUA BAN TONG GrAM DOC (I'rEP TBEO)

TRACB Nllif.M CUA BAN TONG GIAM DOC

Ban TOng Giam dbc c6 tracb nhi~m l~p Bao cao bli chinh phan 3nh MQt each trung thvc vi hqp ly tlnh hinh tai chinh ciing nhtr k~t qua bo~t dQng kinh doanh va rinb hinh hru chuySn ti~n ~ cua Cong ty trong olm. Trong v* l~p Bao clio tii cbinh nay, Ban TOng Giam dbc dtrqc yeu c!u plili:

• Lo,ra chQn c:Ac chinh sicb ka toan thicb hqp va ap d\IDg cac cbinb sach do ~ each nh!t quAn; • Dllll ra cAc phan doin va tr0c tinh m9t each bqp ly va tb~ trQog; • Neu ro de ngu}en tic k~ loan tbich hqp c6 dtrQC ruan thu hay khong. c6 nhiing ap d\lllg sai l~h trQog

yEu c!n dUQ'C coog b6 vi gitii tbich trong Baa clio tli chinh bay khong; • Thi~ k~, th\fC hi~n •11 duy tri b~ thbng ki~m soat DQi bQ lien <JU3.0 t6i vi~ lip va trinh bay hqp I) 8jo

clio ti1 chinh dS Bao cao tAi chinh khong bi sai s6t trQng yau ke ca do gian ijn h~c bi l~i; • Up sao clio tAi cbinh treo cc sa ~loft d9ng lien [\IC trir tnrong bqp khong tb~ cho niog COng ty ~ ti!p

t\IC hQf.t d9ng ldnb doanh.

Ban TOng Giam dbc xac nt$1 rAng COng ty dli tuan tbu clic yeu c!u neu tren trong vi~ l~p Bao cao IAi chinh.

Ban TOng Giam dbc chju trach obi~m dam bao rfuJg s6 sacb k~ toan dtr(IC ghi chCp mOt clch phil hqp d~ phan anh mQt each hqp ly tiob hlnh Iii chinh cila COng ty 6 b~t Icy thai di~m nao va dam bao rimg Bao c8o Iii chinh d~IQC ISp phil bqp v6i Chuin m~tc ke toan Vi~t Nam, Ch~ d9 kS loan doanh nghi~p Vi9t Nam hi~n hanh va cac quy dinh phap ly c6 lien quan d€n v* l~p va trinh bay Bao clio Iii chin h. Ban TOng Giam dbc ciing chju tr3ch nhi~m dam bao an loan cbo tai san ella Cong ty va vi v(ly th\fC bi~n ciic bi~n phlip thich hqp dS ngdn cMn va phllt hi~n cac Mnh vi gian I~ va sai ph(lm khk

Thay m~t va d~i di~n Ban TOng Giam dbc,

N~Fn'\"in Dung Tong GiJim 116c Hoi Phong ngiry 16tMng 03 nlim 2019

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a;JAVIETNAM CONG TY TNHH KIEM TOAN CPA VIETNAM Tru Sd c:' TP Hi! r.Oo Ta~ 8 Cao OC Van phong VG Bo.dlng SO 235 Ngu~n T rai, 0 Thanh Xu~n. TP. Ha N¢'

T +84 (24) 3 783 2121 F +84 (24) 3 783 2122 E onto@'" oavoetnam.vn W www ...... namvn s6: 105 1019 BCA7-BCTC CPA VIETNAM

Kinh g\!i :

BAO CAO KIEM TOA 'i DQC ~ V~ B:io cao tru cbinh cho niim tai chinh k€t lhuc ngay 31 th:lng 12 nam 2018

cua Cong ty Cb phAn San Hai Pbong

ca~ cb dong R •. " 1 Q . . . " T 1 G'' a• 91 uong uanl:r! vu un n oug hom ~ Coog ty Ccl phfin So-n lliii Pboog

Chung toi da ki~m to:in Bao can tai chinh l.em lheo cila Con~ ty Cb phun San H3i !'hOng, diiQC 1~. ng:iy 16 03'20 19 tir trang 05 d€n trang 31. bao gom Bang Can do a kc toan ~i npy 3 111212018, Oao can Ket qua ho\ll dQng kinh doanh, Btlo can Luu chuy~n ti~n t~ cho nllm tai chinh l.et thiac cung ng:iy va Ban ThuySt minh Btlo clto tru chinh.

Tricb nbi~m cua Ban TAng Gilim db<'

Ban Tong Giam d6c Cong ty chju trnch nhi~m v~ vi~ 13p 'a trinh bay trung thvc •a h(1p ly Bao cao tai chinh ciaa Cong ty thco Chu:l.n mvc ka toan Vi~t Nam, Ch€ d9 k.3 toan doanh nghi~p Viet Nnm hien himh v:\ cac qu) djnh phap ly c6 lien quan diln vi~ lip va trinh bay Bao cao tai chinh vii chju tr3ch nhi~m v~ l.i~m soat llQi bQ rna Ban TAng Giam abc >.ac dinh Ia cAnthi~ de dam bao cho vi~c l~p 'a trinh bay B:io cao uii cbinh l.hOng c6 sai s6t trQng ~~~~do gian I~ ~c nhAm lan.

Tr'.i~h nhi~m ~u.a Ki~m to:ln 'ien

Trach nhi~m cila cbung toi Ia dua ra y kiJn '~ Bao cao lili chinb dua INn k€t qua cua cu9c ki~m toan. Chung toi dii ti~ Mnh ki~rn toilo then cac CbuAn mvc l.iem toiln Viet 'lam. CAc Cbu:in mvc M) }eo du chung toi tuiin thai Chu:in m~ va cac qu} dinh \'~ d~o dire ngh~ oghi~. l~p k~ ~h va lhvc hi~n CUQc

ki~m toan d& d;ll duqc sv dam bao h(1p ly '~ ~i~c lieu Bao cao tai chinh cua C<ing ty c6 con sai silt trong >~u hay t-hong.

Cong •i~ kiam toilo bao gbm lhvc hi~n cac lhu I\IC nh~ thu lh~p cac bing ch(mg ki~m loon\~ clc sf, l i~u ,3 lhu)~t minh rren Bao cao tai chinh Cac thu 1\lc kiem toiln duQC Iva chon dva INn :~>ct doilo cila l.i~m toilo •icn, bao g&n d:\nh gia rui ro c6 sai sat trQng >~u trong Bao c:io !Iii chinh do gian l~n h~c nhfun lan Khi thvc hi~o d8nh gin cnc rlii ro nay, "icm toiln vien dil xem xet ki~m so.it n{ii bQ cua Cong ty lien quan d~n 'i~ l~p va trinh bity B:\o cao tai chinh trung tlw c, h(1p ly nhfun thi€t "8 cite thu tvc l.illm toilo phil hQ'p ,6i tinh hinh lhvc t~. tuy nhicn khong nh3m m11c dfch dua rn y ki~n '~ hi~u qua cila kiolm soat n{ii bQ cua C<ing I) Cong vi~ l.i€m toilo cling bao gbm danh gia tinh lhich hqp cua cac cbinb s:\ch 1.~ toilo dltQ'C lip d!lllg \a tinh hqp I) CUa cac IWc tinh ~-~ toiln CUa Ban Tbng Giam dbc ciing nhu d3.nJI gia v* trinh bay tAng lh~ B:io cuo uii chinh.

Chung toi tin tuimjl r&ng cac bfutg chirng kiSm tmin m~ chung t6i d~ thu tMp duqc Ia dAy du ,3 lhich h(1p lam co sO' cho) lien "i~m toilo cua chung toi.

3 "\IOOR F STt:PII ENS

---Mbn'llf • '"' ~lt'l!lhnit,._-J,.,tllift&:wg....,,,.,ll'""~

Pllitl . :]

t::pA/IETNAM

Y kiin c<ia Ki~m toan 'icn

Theo} ki~n cua chung to<, Bao cao tai chmh kem theo di phan anh trung thvc \a hqp ly, tren aic khfa c<)nh nvng)~u. tmh hinh llii chinh cua Cong I} (fi ng;ly 31 thang 12 nam 2018 ciing nh11 kEt qua~~ dqng kinh doanh \a cac lu6n~ lltU chu)~n ti~n t~ cho nim tru chinh kSt thtic cimg ngay, phil hqp voi Chuin m1rc ~~ toan Vi~t Nam, Che dQ k~ toan doanh nghi~p Vi~t Nam hi~ banh va cac quy djnh ph3p ly c6 lien quan den 'i~ lap \a trinh bay B3o Clio tAi chinh.

Pban Thanh Nam Dinh Van Tbang Ph6 Tc'ing Ci:irn d~c Ki~m toan vien SO Gifty CN DKIIN ki~m toan: 1009-2018-137-1 S6 Gifty CN DKHN ki~m toAn: 1147-2018-137- 1 Gitiy (/y quyin s&.· 0212019/UQ-CPA VIETNAM ngay 02i0112019 clia Cl11i lich liD TV Thay m~t v;\ d~i di~n COXG TY TNHII KJtM TOAN C PA VLETNAM T hanh vicn llilog Ki~m tolio QuGc te Moore Stephens. Ha \'(ii. nga,· I6th<ing J mim 2019

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CONG TY CO Pl:iAN SON fu\I PHONG Bao cao Iii chfnh cho nlm tAi chfnh k~t thuc ngay 3111212018

BANG CAN BOIKE TOAN Tai ngay 31 tha.ng 12 niim 2018

TAI SAN

A - TAl SAl'~ NGAN a~~ I. Ti~n •·a c:ic khoio hnrog dltO'llg ti~o I. Ti~n

ill. Ciic kho:io pb:ii tbu og~o h~o I. Ph!i thu ngAn htn clia khach hAng 2. Tra trvac cho nguOi ban ngin ~" 6. Phai thu ngin h;n We 7 Dv ph mg phai thu ngin h;n kh6 <IOi

TV. Hiulg u1n kilO I. H!ng tAn kho

V. Tai san ng1iro h~n khac I. Chi ph1 tni tru.}c ngin h(ln

ThuS \a cac khoan khac pMi thu 3. NM nuo.-:

B - T A:r s.\i'' DAI ~N Il. Til i S!in ca ()j nh I. Tai san c6 djnh hil'u hinh

· Nguyen giti - Gia rrj hao mon lily ki

3. TAi san c6 djnh vo binh ~ - Nguyen gia

- Giti tri hao mon lily kf IV. Tili san diY dang d:U bttn 2 Chi phi xay d\ffig co ban d<i' dang v. Csic kho:in II Au t U' Ui cbinh d:U b~n I. DAu tl! Vlio cong ty con 2. Diu tl! •io c6ng ty lien k~t, lien doanb 3. Dlu tl! g6p vAn 'Ao don vj kh:ic

4. Dv phong giim g•a ~u ru tAi cbinh daihm

\1. Tai sao dai httn kh:ic I. Chi phi tri tnroc dai htn 4. n. san dii bfn khac

TONG C()~G TAI SAN (270 • I 00+ 200)

MS

100

110

III 130 131 132 136 137

140 141

150 lSI

1.53

200

220 221 2Z2 223 227 228

229

240 2-12 250 251 252 253

254

260 261 268

270

5

'

TM

5.1

5.2

5.3

5.4

5.9

5.1 1

5.5

5.6

5.7 5.8

5.9

3111212018 VND

265.458.665.405

4.613.835.669

4.613.835.669

140.775.233.529 85.093.643.224 3.482.434.957

54204.202.603 (2.005.047255)

116.930.939.510 116.930.939.510

3.138.656.697 3.068.313.534

70.343. 163

274.843.797.201

88.940.864.760 88.460.294.502

175.388.950.667 (86.928.656.165)

480.570.258 I. 783.201.iJOu

(1 302.632.742)

1.91)8.260.676 1.968.260.6~6

182.837.283.776 17.052.000.0')()

151.009.160.000 18.176.123.776

(3.400.000.01'0)

1.097.387.989 1.097.387.989

540.302.462.606

Miu B 01 DN

01/0112018 VND

205.551.706.488

7.085.060.594

.085.060.~94

93.562.01 1.656 62 238.459 005 2.842.638 965

31 .929.084.949 (3.448.171.263)

100.920.597.165 100.920.597 165

3.98MJ7.07J 3.984.037.0' 3 • ) ,

\

263.61!1.950.905 '/

89.72 1.169.976 ~

89.065.846.910 ·~

161.1]46.861 391 {15 781.014.481)

655.323.066 I. 783.203 Ot)Q ·~

~ .. (1 1r 879.934 \

7.894.427. 164 7.89-1427 164

~ 163.532.0 1 1.7~6

1152.000 .no ~ 143 770.160.000 12 109.851 776

(3.400.000.000)

2.472.341.989 2.472.341.989

469.171.657.393

CDNG TY COI'rrA..'Il SON llAI PRONG Bao cao t.li cnioh cho nAm tai chinh k~t thuc ngay 31/ 12/20 18

BANG CAN DOJ Kt TOAN (fi~p tbeo) T\li ngay 31 thang 12 oam 2018

MauB 01 - ON

31/12n018 01/01/2018 NGUO:-. VON MS TM VND VND C- N(}PIIAITRA 300 260.725.076.430 208.596.717.209 L Nv ngin h:,tn 310 246.853.839.7 17 190.508.486.981 I. Pbai tri ng110i ban ngin h~ 311 5.10 70.498.929.202 20.307.164.940 2. N guOi mua tri liEn tnt0c ngln ll;n 312 514.637.780 89.442.476 3. Th~ va cac khoan phii n9p Nha nuac 313 5.11 906.155.022 852.918.844 4. Phi1 tri ngiiOi lao d9ng 314 1.953.452.016 2.181.542 929 5. Chi phi pba i tri ngio h'" 315 5.12 4.253.68U65 3.119.030.830 9. Phii tri ngAn ~ IJlac 319 5. 13 12.811.192.016 12.341.659.754 10. Vay vi nQ' thue tii chinh ngin ~ 320 5.14 164.086.381.254 151.496.480.105 12. Quy khen thu6ng phuc IQ'i 322 (8. 170.592.338) 120.247 103

u. Nv dai h~n 330 13.871.236.713 8. Vay va nQ' thu! tal chinh dai h~ 338 5. 14 13.871.236.713 0 - VON CrrU SO Hlru 400 279.577.386.176

(400ft 410+430)

I - VGn chu slY hfru 410 5.15 276.447.800.176 1. VAn g6p cua chU ro hfru 411 80.071.770.000

- ca philu ph6 th6ng c6 quy€n biiuquyit 4lla 80.071.770.000 80.071.770.000

2. Th~ng du vOn cA phAn 412 10.787.152.766 10.787.152.766 3. v 6n khac cua cbu ro hfru 414 7.250.586 886 7.250.586 886 4. cA phi~u quy 415 ( 467 .410.000) (467.410 000 7. Quy diu tu ph:it tri~n 418 134.883.925.094 10. LQ'i nhuf.n sau thu~ ch11a phan pbdi 421 43.921.175.430

LNST chua pMn phv.!iiy ki din cudi kj· tn.tr7c 421a

- LNST chua pluin pMi lcjt nay 411b 43.921.7~5.-tJO SS.J88.9JS.438

II- Ngu6n kinb phi ~a quj kbac ~30 3 .129.586.000 2.660.000.000 I. Ngu• 11 kinh phi 432 3.129.586.000 2.660.000 .lli)O

16.:-.G C0:-.G NGU()'i VON (4~0 - 300+400) 440 540.302.462.606 469.171.657.393

Ng11lri l:}p K~ toan tnr/Yng

Doiln Thj Dung Biti Kim Ng9c Nguy~n Vlin Dung

6

CONG TY C6 PE.!JL'I' SON BA.r PH6~G Bao cao t.ii chinh cho nlm t.ii chinh kch thilc ngay 31/1212018

M~u B 02- DN BAO CAO JctT QUA HO~ T l>QNG K1NH DOANH Cbo nlm t.ii cbinb k~t thilc ngay 31 th8ng 12 niim 2018

' lim 2018 Niim 2017 CHintU MS TM YND Y:\1)

I. Doanh thu bAn bang vi cung tip djcb Y\1 01 5o l 6 48 1.986o020ol22 399o942o666o082 2o cac kho&n gilm trir doanb thu 02 5017 650518.220 1.058.297.521

3o Ooanb thu thuAn \~bAn Mng

10 481.920.501.902 398 884.3680561 vi cung cip djch Y\1 (10 • 01-02)

4. Gii ,& bang bAn II 5ol8 367.462.1400642 283.811.123.8!2

5. LQ'i nbu~n g{lp ' ~ bj o bAng va cuog d p djcb 'Y (20 - 10-11)

20 1140458.361.260 I 15o073o244o7-49

6o Ooanb thu ho~t d~ng Iii chinh 21 5.19 2.4320089.767 17o595o515.838 ~ 7. Chi phi tAi chinh 22 5020 12.648.58:50805 11.698o988o402 ,...

Trong d6. Chi phi/4i vay 23 12.648.585.805 11 698. 988.401 c c 8. Chi phi lxin M ng 25 5o21 41.09 1.686o971 39.5300832.426 c ' 9o Chi ph• quan ly doanh nghi~p 26 5.21 190953.584.177 20062 1.241 777 • \J

tO LQ'i nhu~n thufio t it ho~t d(iug 30 430196.59".074 60o8 l7o697o982

~ 0 kinh do~nh {30--20+(21-22)-(25+26)} '

II. Thu nh~p lhilc 31 So22 912.7660051 2760231.314 12. Chi phi khllc 32 5.22 187.584.695 374o577 532 130 Lcri nbu~n klul c (40 • 31-32) 40 5022 725ol 81.356 {98o346o2 I 8)

14 T6 ng lqi nhu(ln k~ to:in tm<ic tbu~ so 43.921.775..130 60o719o35J.764 0 {SO; 30-+-40+45)

41 I 5o Chi phi thu! TNDN hi¢n hanh 51 5024 58o l21 503 'I

/'< 16. Chi phi thua TNDN h ..in l~i 52

17 LQ'i nbu~n snu tbu~ tbu nh~t>

60 ~30921.7"5.430 60o66 l.230o261 0 d oaoh ngbi~p {60 .. 50-51-52) ~

" ' Hai Pluing. ngay 16 than • 03 nltm 2019

'\o ~

l\glrlri J~p K~ to:io lnrtrog T6ng Giam d ac

J( ;}b~~~

Do3n Thj Dung DuiKim Ng9c

7

CONG TY C6 l'HAN SON llAT PH6NG B:io cao t!i chinh cbo nlm tai chinh koh thtlc ng;\y 31/1 2n0 18

M!u 803- ON BAO CAO LUll CHUYEN TrEN Tt . .

(theo phurmgphap gitin tiip) Cho nllm l!i chinh k~t thtic ngay 31 !hang 12 nllm 2018

Kim 2018 Nlm 2017 crri n£u MS VND \':'11> I 2 4 5 I. l.uu cbuy~n ti~n tor bof! liOn& ltiab doaob I. L¢ nlru~n trwc lhul 01 43.921. "'7 5.430 60.719.351."'(>.1 2. Dilu chinh t:ho ale klroan

• Kh.iu bao IAi san c6 djDh vi BDS d!u tu 02 11.928.572.310 11.406.279 454 - CK khoan dv pbOog 03 (1.443.124.008) (45.045.148) • Ui. Ia ch~ob I~ tY gi! h6i doii chua thvc hi~ 04 (120.622.605) (8.434 .220) - Ui. Ia ru h~ d~ dlu ru 05 (2.159.061.629) (17.203.607.199) - Ou pbll3i vay 06 12.648.585.805 11.698.988.4112

3. L(ri nhu~n tlr hOf!l dQng klnh tlolvrh trrr6'c

08 64.776.125.303 66.567.533.083 • thay dJI v611 lrru t19ng j -• Tang. gi<lm c!c khoan ph3i thu 09 (5 1.080.026.628) (13.126.707 .343) ~ • Tlng. gro!m hAng tAn kho 10 (16.010.342.345) (16.675.587.435) I - Tlng. ghlm cl.c ~ pMi tni II 44.450.088.928 3.740.784 408 ' • Tlng. gillm chi phf tn't tru&c 12 2.290.677.539 (2.990.114.963) ' · Ti~n l!i vay d! tn1 14 (12.186.885.805) (II 653.684.442) I'

• l1~n d1u khdc tir ho;u dOng kinh doanh 16 469.586.000 300.000000 • Ti!n chi khdc tir ho;~t dOng kiob doanh 17 (2.421.281.329) (1.750. 103.685) Lrm clruyirr llf11 llru611 tr'r lrO(ll ilp11g ki11lr domrlr 20 30.287.941.663 23.8 12.119.623 n. Loru chuy~n ti~n tir ho~t <l(ing d~u hr

I. Ti!n chi de mua sam, x4y dlfOg TSCE> 21 (5.409.685.30 I) (12.609.671.855) vi c!c 11\i s:\n dAi h<U~ kMc

2. Ti!n tbu tir thaob ly, nhu<;mg Mn TSCD 22 107.636.272 90.909.091 vi c!c t!r s4n dAi h<U~ kh!c ..

~ s. Ti~n chi diu tu g6p v6n v~o don vj kMc 25 (19.305.272.000) (16.076.168.230) , 7. Ti!n lhu lai cho vay, cO ttic vl IQi obt$1 duqc chia 27 9.59'.l.052 265.852.786 ~(

Lrru ~huyl11 tifn thudn tlr hO(ll tlpng llilu trr 30 (24.597. 730.977) (28.329.078.208) 1: ,. m. Loru cbu)~n ti~n tit ho~t dyn: Iii chiah c 3. Ti!n lbu tir cho vay 33 371.346 678 I 57 318.189.886 •70 \ 4. Ti!n chi tnl119 g6c vay 34 (362.973.770.523) (297.587.937.371) ~ 6. cA tuc IQi nhuJn ell tni cho chll sa hw 36 (I 5.115.402.145) (24 068.069.370) " ...

LIIV clruyiu tUn 1/rudn tlr hOf!l tf9ng till clrinh 40 (8.250. I 01.94 9) (3.466.120.~-1) Loru cbu)ln tiAn tbuln troog l..i (50- 20+30+40} 50 (2.559.891.263) j7.983.078.856! T1~n >i III'OTI£ IIIIOll& tiAn diu k} 60 7.085.060.594 15.059.705.:!.30 AM hllOng ci&a thay 1161 I)' g1A b6i doi.i quy d6i

61 88.666.338 8.434.220 1180;11 •e Ti~n >A III'OTI& <luvn& ti~n cu6i k)' (70 = 50+6~1) 70 4.613.835.669 7.085.060.594

K€ to:in tnrcmg

Do:\n T hj Dung Bui Ki m Ngqc

8

CONC TY C6 PB).N SC!N nAI PII6NC Bao cao tAi chinh cho n!m tAl chfnh kSt thiic ngay 31112!20 18 TIIUY£T r.o::m BAO CAO TAl CRiNH

I. TDONG TlN KBAt QUAT

1.1 IDnb tbfrc sci' bii'u van

MAUB 09- ON

C6n11 ty C6 phin Sen Hai PMn~ duqc thanh l~p theo_Qu):& dinh s6 3419,QD-UB ngiy 26/1212003 cila Uy ban I\ "bin din th!nb pbo Hlii PMng ve cbuyen dol Cong ty Son lUi Phong thinb C6ng ty c6 phin Son lUi Phong; Gliy cbllng nl$1 dang Icy kinh doanh s6 0203000681 (Ml s6 mOi 02000575580) ngiy 0210112004 do S<7 K~ hO<tch va Wu tu th8nb pM Hil Phong cip; trong qui trinh ~~ dong klnb doanh COng ty c6 thay d3i dang IcY c8c lin; dang Icy thay dill lin th(r 09 ngiy 26104!20 18 v~ vi~ be} sung nganb ngha kinh doanb.

v&. diAu I~ cila COng ty tbeo Gi3y chirng nJ$ dang Icy doanh nghi~p s6 02000575580 ngay 26/4!2018 lit· 80.071 .770.000 dbng (Tam muoi IY khong ll'!m bay m6t rri~u bay ll'!m bay muoi nghin ~ng). c6 phi~u ciul Cong ty dang dl!QC giao djch rren san UpCOM vOi m3 HPP

Ten C6ng ty: CO:"C TY C6 PnAN S<JN RAI PHO~G.

Ten C6ng ty viet bing tiSng nu6c ngoai 18.: HAIPHONG PAI:-.'T JOINT STOCK COMPANY.

Trv siJ chinh cua C6ng ty t~i: 56 12 ~cb Tray, phuimg ~cb Tray, ql$1 Ngo Quy~n. th~nh phA Hal Pbong.

S61ao dons binh quiin trong n!m 2018 Ia 182 oguoi (Niim 2017 Ia 197 nguiri).

1.2 Nganh ngh~ kinh doanb v:\ ho(lt dqng chinb

Nganh, ngh6 kinh doanh cua COng ty theo ding IcY kinh doanh:

• Sin xu:lt son, \Cc ni vA cac chAt son, quet tuong t\1'; san xuiit m11c in varna tit; • Bin buon chuyen JJnh doanb khac chllll duqc pban vao diiu, chi ti~t: Ban buon hoa chdt thong

thl!Ong (trir l~i sir d11ng nong nghi~p); • Ban buon vit li~u. thiat bj lip (ijt khac trong xay d\IOg, chi ti~t: Sin xu!t San; • Bin buOn may m6c, thi~t bj va phv timg may khac, chi ti€t: Bin buon may m6c, thl~t bj va pbv

timg may cOng nghi~p;

• Vf.n tal bing h63 bing duimg bq, chi ti€t: V~ ttii bing boa b§ng 6 10, xe container, xe bbn, xe tCt;

• Cho thue xe c6 d9ng co; • Kinb doanh bit d6ng san, quyAo sir d\lllg d:it tbuQ<: siJ hiiu, chu sir dpng boac cbo thuc (bao

gom cho thue nh3. o, van phOn g. kho bai, nha xuoog); • Vf.n tai hanb Web ven bibt va vl~n di!Ong;

• Via Iii hdnb lcbich duOilg b9 rrong n9i thinh, ng()(ti th3nh (trir $Iii bing xe buyt), • V\n ttii hanh IJttich diiOn$ b9 khiic (Chi tiSt V$n t3i banh khacb bing xe khiich nQi tlnh, lien

tinh, VQn ttii h.inh IJuich bing 6 to theo tuy~n cc3 djnb ,-a theo hqp ~og); • Ban bu6n db dimg khac cbo gia dioh; • Kho bli va liiu giii hAng h6a;

• Nha Mng va cac djch V\1 An u6ng phvc V\1 luu d.;ing, chi liSt; Nhil bing, q utin An, hang 4n u6ng (trir quAy bar);

• Ojch V\1 luu tru ngitn ngAy, Chi ti~t: Kluich ~; • E>f) ly du ljch;

• H~t dong djch vv h6 lrQ' kinh doanh khac con l~t i chtlll duqc phin vAo diiu, chi tiSt: Djch V\1 Xudt nh$p khiu hang h6a;

• Sin xudt san pMm tir Plastic;

9

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II ~

•

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.., ... -

CONG TY CO PBA.. '\ S~ HAl PHO:-IG Bao clio ti.i chinh cho nlm ti.i chinh kSt thuc ngay 3111212018

TIIUYtT l'tllNII BAO cAo T AI CB:i:Nrr (frEP THEO) MAUB 09- Dl'

1.2 l\giob ogb~ kiob doaob vl bo~t llqng cbioh (fi~p tbeo)

• HO{It d~ng chuyeo m6n. khoa hoc vil c6og ngh~ khac chua duqc phan vAo diiu, chi tiEt: Dich vv tit vfut chU)~D giao c6og ogh~ sM xnh son, Vee ni, chit tiy nia, Jim b6ng va C~ pbim V~ sinh; Ojch vv t1t vAn ha trq phat triSn, ban v~ thuong hi~u doanh nghi~. nhan hi~u san phdm;

• Nghien cliu phat tri~n th\fC ngbiem khoa hoc !\f nhien vn kj thu~t • Ho(l.t d~ng CUa cac cau ~ bQ tha thao; • sao buon thvc phb; • Ojcb vv phvc vv dO u&ng (trir quAy bar); • Ho{lt dqng CUa cac co sa thS thao; • HO{It dQilg djch V1J hli trq khac lien quan d~n v~ tiil

HO{It dqng chinh cU8 Cong ty trong nAm: San xuit scm cac lo{li.

1.3 c5u tnic doanh ogbi~p

T(li ngay 31/1212018, Cong ty c6 c6ng ty con vi\ don vj trvc thuqc nhu sau:

Ty I~ T:Y •v lion I dong chioh • < l>i~n gul~l goe von

Cong ty coo

Cl>ng ty CO phoin Son Hai PMog 2 Sin xnit va kinh doanh 51% sm son cac IO{Ii

Cong ty TNHH Nhl!a Phoenix San xu~t va kioh doanh roo•t. 100% son cac 10{1i

Coog ty lien doanh, lien kSt

COng ty CO pbin Son D~u khi Vi~t Nam San xuftt va kinh doanh 35% 35% son cac IO{Ii

COog t)' Giai pbap Son chU)CD nghiep San xuit va kinh doanh 18% 18% PAJNTPRO son cac lol).i

Cot.g ty c6 pb.at T~ 1oin VLC San xuftt va kinh doanh 32°/o 32 I

son cac !O{Ii Cong ty CP BAt d9ng san Son va H6a San xuAt va kinh doanh 40,2% 40,2 '• chAt A Chau son cac lo~i

COog ty Th1-IH son Samhwa Hai Ph6og s.m xuAt va l;ioh doanh SO% SO ro son cac lo(li

1.4. Tu)cn b6 v~ lch:i nang so s:iob thong tin tr~o Bao cao tili chlnh

COog ty ap d\UlS nhiit quan cac chinh sach k~ toan theo Cha d9 k~ toin doanh r.ghiw ban haoh kern theo thong Itt s0 200f2014fiTIBTC ngay 22 thang 12 nA.m 2014 do BQ Tili chinh ban hllnh, do d6, th6ng tin vasa lieu trinh bAy tren BAo cao tai chinh Ia c6 tha so sAoh duqc.

2. KY Kt TO A.'\', DON V1 TIE~ T,f, SUD\)NG TRONG KE TOAN

N:im t:ii chiob

N!m t.ii chinh cUa COng ty b!t diu tir ngay 0 I thang 01 va k~t thtic vao ngay 31 thang 12 hang nam.

Bao cio tai chinh dugc l~p cho n!m tni chinh k€t thuc ngay 31 thang 12 nlm 2018.

Dan vj ti~n t~ soi dt.mg trong k~ to:\n

Bao cao tai chinh kern theo dugc trinh bay bing DAng Vi~t Nam (VND).

10

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C0 NG TY C6 PHA.'i SON HAl PII6NG Bao cao tAi chfnh cho nAm tAi chinh kSt tbuc ngliy 31112'20 18

TIIUYtT MINH BAO CAO TAl CHiNa (1'Itp TIIEO)

3. couA.N r.wc v A. cut no Kt TO A.'< A.P DTJNG

Ch~ tty k~ roan ap dyng

MAUB09-D:'-I

COng ty lip d11ng Ch6 49 kS toan doanb nghi~p Vi~t Nam dtrqc ban hAnh kern theo Th6ng ru s6 200120t4m-BTC ngay 22 tb!ng 12 nam 2014 do BQ Tai chinh ban hAnh v-a Th6ng ru sA 5312016fiT- BTC ngAy 21/312016 sfra d6i, b6 sung mQI s6 di~u c1ia tb6ng sa 20012014rrT- BTC ngiy 22/1212014.

T • b' ' .• " th - C b ' k' . • Cb' d. k' · U)en o ve "~ tuan u aan mo.rc ·e toan va e 9 ·e toan

Ban Tiing Gi;un d6c C6ng ty dim b.io da ruin tbti diy dti Chufin rnvc ka roan Vi~t Nam, ChS cSQ ka toan doanh nghi~ Vi~t Nam hi~n hilnh va cic quy djnh phap ly c6 lien quan d~n vi~ l~p vi trinh biy Ban cao Iii cbinb cho nAm Iii chinb kc1r tbric ngay 31 :b.ing 121Uro 2018.

ffinh tblic k: to:Jn lip dyng

-1. CAC ClliNli SACU Kt TOAN AP DT)NG

Ca s<r 1\•p Dao coo tioi chinb

B!o cao tlli chinh kern thco dtrQC trinh bay bing E>6ng Viet Nam (VND), theo nguyen tftc gill g<ic va phil hQ"p v6i cac Chu!n mvc k~ to;m · Vi~t Nam, Ch~ dq k~ tolin doanh nghi~p ViQt Nnm hi~n hAnh vit c:\c quy djnh ph:\p ly c6 lien quao dSn vi~c l~p va trinh bay Bao cao tlli chinh.

CAc lo:)i ry gi:l h6i doi\i ap dyng trong k~ toan

n6i v6i ctlc nghiep vu phat sinh bing ngoai te Cac nghi~p ''II phat sinh bing ngo~i t~ dtrQC quy d6i tbeo ry gia ap dvng l{li thai dt~m phil sinh nghi~p vv. chcnh Itch tY gia phat sinh tit cac nghi~p vy nay duqc ghi nh;in lit thu nMp va chi phi tai chinh trong Bao cao ket qua kinh doarih.

D:inh gja lai c!c khoan muc tiEn te c6 g& ngoai te tai lhm di~m Hio BaQ. cao tAi chinh

(i) Cac kho!n ~6o bing ti€o c6 g& ngQ?i t~ dtrgc phan loai l:i tAi san (fi~n. Nq- phai lhu, ... ): D!nh gJi l~i theo tY gia mua vio ctia Ngan hang TMCP C6ng lh:rong chi nh~nh Ng6 Quy€n • Hai PhOng ~i ngay 3111212018.

(ii) C.\c khoan v6n bing tiEn c6 g& ngoai te dl!QC ph!o ~ Ia nq- phai tr.i (Phai tri nguOi bin, va), .. ): E>anh gia l~i tbeo I} gia b8n ra cUa. Ngan hang TMCP C6ng tblfO"Ilg -Chi nhinh Ng6 Qu~~n - Hii Phong "i ngay 3111212018.

CMnh l~h tY gia phit sinh tir v* dlinh gia l~i dtrQC k~t chuy~n van Doonh thu hotc chi phi t.ai chinh "i lhOi di~m l~p Bao can Iii chfnh.

fuii sli dung d6 dinh gi:\ laj cac khoan rnuc c6 g& ti~n te tai tbOi di~m lap Bao cao llj chjnh

Thlri di~m Ngfin hftng Tv gin mua v:io TY gia ban ra

31. 1212017 Ngan bang TMCP C6ng thllODg Viet Nam - CN Ng6 Quy~n

22.670 VND!USD 22.740 VND!USD

311121201 8 Ngan Mng TMCP COng thuo-ng- CN Ngo Qu~n

23.150 VND!USD 23.240 VND!USD

II

•

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CONG TY CO PHA,'i' SON HAl PHO~G Bao cao tA.i chinh cho nam tai chlnh kSt thuc ngay 31/1212018

TliUYtT MINH BAO cAo TAl CHiNH (TIEP THEO)

4. CAC CHiNn SACR KE TOAN AP DVNG (Ti@p theo)

Nguyen t:ic ghi nh~n tian va cac khoan tuung ihrong tian

Tian: Bao gclm Ti~n mat. Ti~n glri ngan bang (khOng kV han)

Ti~n m?.t, Ti~n giri ngan hang duqc ghi nb~ uen cc ser th\IC t~ pbat sinh thu-chi.

Nguyen tftc k~ to:in cac ldtoan dftu trr tai chinh

cac khoan cho vav

MAUB09 - DN

La cac khoan cbo vay theo kh~ u6c giiia cac ben nhung khong duqc giao djch mua, ban tren thi truerng nhu chimg khmin.

D\r pbong c:ic khoan cho vay kh6 doi duqc l~p cho ttmg khoan cho vay kh6 d6i can cu vito thm gian qua han tril nq g6c thco cam k~t nq ban d~u (khong tinh d~n viec gia han nq giua cac ben), ho?.c can c(r vao muc tbn th~t dl,f ki~n c6 th~ xay ra.

Clic khoan dAu tu vao cong tv con. c6ng tv lien doanh lien kSt va dii.u tu kbac

• D~u tu vao cOng ty con, cOng ty lien kSt, lien doanh: ~c kho!m diu tu vao cOng ty con, lien ~" lien doanb rna trong d6 COng ty c6 anh huC1ng dang ke duqc trinh b:iy theo phuong phap gia g·

# ' - •

• Cac khoan phiin phOi IQi nhu~ rna COng ty nMn duqc ru so IQi nhu~ lily ke cua cac cOng ~ lien k~t sau ngay Cong ty nfun quy~n kiSm soat duqc ghi nh~n vito kiSt qua ho~t d~ng kinh doanh ; trong nlim clla COng ty. Cac khoan phan phbi khac duqc xem nhu phAn thu hcli cac khoim dii.u tu * va duqc trir vao gi!i tri dii.u tu. ~

• C:ic khoan dii.u tu kMc: Duqc ghi nh~ theo phuong phap gia g6c.

0u phong tbn th.it cac khoan dAu tu

Dl! phong tbn th.it cho cac khoan dii.u tu vao cong ty con, c6ng ty lien doanh, lien kih ,:tuqc tricb l~p khi cac cOng ty nay bi 16 diin d~n nba dii.u tu c6 kha nang mftt vbn ho~c khoan dl! phong do suy giam gia tri cac khoan dAu tu vao cac cong ty nay (trit tnrC1og hqp t6 thco k~ ho~ch c:ta c:tl!QC xac djnh trong phuong :in kinh doanh tru6c khi d!iu tu). Mfrc trich l~p dt,r ph6ng tuong frog v . tY I~ g6p vbn cila Cong ty trong cite t6 ch(rc kinh t~ lheo huC1ng din l{li Thong tu 89120 13fiT9

BTC ngay 28/612013.

Dbi veri cac khoito d~u tu khac, vi~c trich l~p d\f phong tcln th.it can Clr vito gia trj hqp ty cua kh dii.u tu l{li th6i di€m trich l~p. trong truemg bqp khong xac dinh duqc gia tri hqp ty vi~c l~p phong can cfr vao khoim tii cua ben duqc d:iu tu.

Nguyen t:ic k~ to:in nQ' ph:ii thu

Cac khoan Nq ph8.i thu duqc theo doi chi tiSt theo ky han phai thu, dbi tuc;mg pbai thu, lo~i ngu}.!n t~ phai thu va cac yau tb khac theo nhu du quao ty cua COng ty.

Oc khoan Nq pluii lhu bao gclm phiti thu kbach hang va pbai thu khac dUQ'C ghi nh(ln theo nguyen tic:

Phiti thu ella khach hang glim cac khoan phiti thu mang tinh chAr thuong rn~i pbtit sinh tlr giao djch c6 tinh chit mua • ban gifra Cong ty va nguai mua (til don vi dQ<: l~p v6i ngu<ri ban, gbm ca cac khoan phai lhu giua cOng ty m~ va cOng ty con, lien doanh, lien k~t). Kboan phai thu nay gclm ca cac khoitn phai thu v~ ti~n ban bang xuiit khiiu cua ben giao tiy thiic thong qua ben nh~ tiy thac. cac khoan pbai thu thrrOTtg m~i duqc ghi nh~ phlt hqp vm chui\n 01\JC doanh thu v~ th6i diSm ghi nh~n can c(r theo h6a don, chimg tlr phlit sinh.

• Phai thu khac gam cac khoan phili thu khong mang tinh thl!OTlg m~i.

Cac khoan phiii lhu duqc phan lo<~i Ia Nglin h;,tn va Dai h(ln teen Bang Can dc3i kS toan ciln eli ky han cOO l{li cua cac khoan phai thu t~i ngay 1$p Bao cao Tai chinh.

Dt,r phong nq phru thu kh6 doi: duqc J~p cbo rung khoan nq phai thu kh6 doi can cfr vao thai gian qua h<U~ tni nq gbc theo cam kSt nq ban <tAu (khOng ti nh dSo vi~c gia h!ln nq giua cac ben), ho~c d\f kiSn m(rc t<ln th~t co th€ xay ra theo huC1ng din l{li Thong tu 22812009fiT-BTC ngay 07/1212009.

12

CONG TY CO P.liAN SON 11AJ PRONG Bao clio lAi chlnh cbo nlm t!i cbinh kSt thuc ngay 31/1212018

THUYt T MINII BAO CAO TAl CHi.NH (TIEP THEO) MAUB09-DN

4. CAC CIIiNn SACH Kt TOAN AP DVNG (Ti~p theo)

• • • guy~n tac ke to:io hilng too kho

lUng tbn kho duqc x.ic dinh treo co sa gia g&:, trong truCmj: hqp gia g6c hang tbn kho cao hO'n giA tri thuAn c6 tha th\fC hi~n duQOC tbl phAi tinh theo _gia tri thuan c6 tbS th\fC hi~n duqc. Gia g&: IWIB tAn kho bao g6m chi phi ngu)en v~t li~u tn,rc tiep, chi phi lao dC>ng tn,rc riep va cbi phi sin xu!t chung. nSu oo, d~ c6 duQOC bing tbo kho is dja diam ,-. ~thai hien ~. Gia tri thuAn c6 thS th\fC hi~ dUQC duqc xk djnh bing gia ban u6c tinh trir cac chi phi da hoiln thinh cl1og chi phi ti~ thj, ban bing vii phin phbi pMt sinh. H:lng tbn kho duqc ~ toan theo phuong phap ke khai thuimg XU) ~n va tinh gia theo phuang phap binb quan gia quy~n thang.

D1r phong giam gia hang tAn kho cua C6ng ty duqc !rich ij.p lheo cac quy dinh ka toan bien himh. lbeo d6, Cong ry duqc pbep tricb ijp Dv phong giam gia bang tAn kho 16i thOi, hOng. kem ph!m chit trong tMmg bqp gia trj th\fC t~ cua hang tbn kho cao bon gia trj thuAn c6 ~ th\fC hi~n duqc ~i thOi diam k~t tbuc nien dQ k~ loan.

Ngu)cn t~c k~ loan v:\ kbi u bao Tai san cb d!oh hfru hlnh Ya vo blob

Cong ty qulin Jy, sli d11ng va !rich khiu bao TSCE> theo hu6ng ddn l.;li thong tu 4512013m-BTC ban Mnh ngay 25 tbang 4 nam 2013.

• • a. NguyiJ11tlic Ice 10611

Tai san c6 djnh h(lu hinh

Tru sin cO djnh hil'u hinh duQC phim anh lheo gia g6c, trinb bay theo nguyen gitltru gi! trj hao moo liiy k~. Nguy!n gia t!i san c6 dinh bao gAm toan bQ cac chi phi ma C6ng ry phlii b6 ra d6 c6 duQC tili san c6 djoh tinh d~n thm diam dua tai sin d6 vao ~g thai siio sang su d\lng.

Khi t.li s:ln c6 dinh dUQC Mn hay thanh ly, nguyen gia va Wu hao liiy ~ dl!Q'C x6a sb ,-a bAt kY IJcln l!i,l6 nao phat sinh do viet tbanh IY d~u dUQOC tinh vito thu ~ khac hay chi phi khac trong nllm .

gu)iln lfoc k~ toin vii kbfiu hao Tili sin c~ dinh bfru hlnb va vii binb (Ti~p theo)

b. Ph~Nng phap k llliu lrtJb

Tii s3n ca dll\h hli'u hlnh duqc kbiu hao theo phuong plrip duisng tMng dva llCn thOi gian hiiu dl,l.'lg ucloc tinh . ThOi gian khiu hao C\1 thS nhu sau:

1'-'ha xuisng. vit ki~n trUe ~ay m6c, tbi~t bi Phuong ti~n vjn Iii Thi~ bj, d11ng C\1 quan ly Tai san cb djnh hiiu hinh khac

f

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N!im 2018 (Sb nlm)

10- so 10 10

06- 10 03 -08

4 f

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CONG TY cO Pl!AN SCJN HAl PRONG Bao cao tAi cbfnh cho n!rn tAi chfnh k€t thuc ng;ly 31112120 I 8

TUUYtT MlNll BAO cAo TAl CB.i..'ffi. (TIEP THEO) MAUB 09-DN -1. cAc cH.iNn sAcn Kt TOA."l AP DVI"G (fi~p theo)

Neuyen tnc kS toin cbi phi tni tnrO-c

Chi phi era lnl'6c ph.io Anh cac chi phi th\fC t€ dA phax sinh nbung c6 lien quM dSn kat qui ~ d~ng sin xuit kinb doanh ctia ohi~u k)r kS toan va vi~ kSt chuy~n cac khoan chi phi nAy vio chi phi sin xuit kinh doanb ctia cac k)r kS toan sau.

Chi phi era lnl'6c: dllQC ghi ohio theo gia g& va dU'QC phin I~ theo ngin h\UI va d8i ~ tr~n Bang can d6i k~ loan can c(r vao thai gian era tru6c ctia ttmg hqp d3ng.

Chi phi era truac dllQC phan b3 theo phuong pbap duimg tb!ng theo thOi gian thue (d6i vai chi phi thue nba, thue c:!lt, thuS h~ dong, ... ), theo thai gian sir d\lllg bihl ich nbung kMng qui 03 nlrn.

Neuyen t:ic k~ to:ln Chi phi xay d'!Jlg CO" b:in d(r dang

Cac tAi san dang trong qua trinh xiiy d\IDg ph\lc V\1 m!lc dich san xuit, cho thue, qu:in trj h~c cho b!t ky mvc dich nao khac dlfQC ghi nh~ theo gia gbc. Chi phi nay bao gam chi phi djch VIJ v! chi phi lli vay c6 lien quan phti hqp vai cbinh sach kS toan ctia Cong ty. Vi~ tinh khiu hao cua cac Iii san nay dlll;rc ap d\lRg gi6og nbu v6-i cac tai san kbac, bit dau tir khi tai san o vao lt\lllS thAi sln sang su d~tng.

'guycn t~c k~ to:in NQ' llh:ii tr:i

Cac khoan ng ph:ii tra dU'Q'C theo doi chi tiSt theo k)r h(Ul phiti trit, d6i tuQ'Rg ph8i tra, lo,1i nguyen t~ ph3i tnl va cAc ySu t6 kh6c theo nbu cilu quan ly cua Cong ty.

Cic khotln ng phiU mi bao gam phai tni nguai ban, phiU trit ng vay, phai tra n~i ~ vii cac khoan phai tr.i khllc Ia cac kholin n11 phili tra dlfQC xac dinh gin nhu chic ch3n va gia tri vi. thai gian 'a dlfQ'C ghi nhj.n kh6ng thAp han nghia V\1 phlii thanb tolio, dlfQC phin lo~i ohu sau:

c c . \I

c • Phai tra nguoi ban : gdm cac khoan phai era mang tinh cb~t thllO'Og m(li pb6t sinh tir giao dich

mua Mng h6a. djch VIJ, tai san giil'a Cong ty va nguOi bAn (Ia don vi dQ<: l~p vm COOg ty, gbm ca '! cac kholin phiU tra giil'a c6ng ty m~ va c6ng ty con, c6ng ty lien doanb, lien k~t). Khoan phii tr8 1 o!y gbm ca cac kho3n phiU era khi nhiip khiu thong qua nguai nhin uy thac (trong giao djch nh$p khAu il> th.ic). r

• PUi tra khac gAm cite khoan ph3i trit kb<ing maog tinh !huang mai, khong lien quan d~n giao dich mua ban, cung dp bang h6a djch VIJ.

• Phii tnl ~i b9 g3m cac khoan phai tr3 cac dan vj li\lC thuQ<: khong c6 tu each pbap nhan ~h toan phil thuoc

guycn llic gbi nh~n vay

~~·~~~~~bao··~~d~~th~-hlinh~~ hQJc c3 phi~u 1IU d.ii c6 di~u khoan bit buQ<: ben ph!t h8Ith phai mua l(li t;ti m~t thai di€m nhit djnh trong tllO'Og lai.

Cong ty thco dOi cac khoan vay chi ti~t theo tirng d6i WQ'Rg nQ' va phan lo{li ngin h~n va d~i ~ theo thai ginn era n!;7.

Chi phi lien quan trvc tiSp d~n khoao vay dugc ghi nh~o vao chi phi tai chinh, ngo~i llir cac chi phi phat sinh tir khoan vay ricnfo cho ml,lc dich ~u 111, xiiy d\lllg ho~c sao xu!t tai san da dang thi dllQC vOn h6a thco ChuAn ml,fc ke toan Ch i phi di vay.

14

•

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CONG 1 Y C6 PIIAN SON HAl PH6NC Bao cao t3.i chinh cbo n!m tAi chinh k~t thuc ogay 31/lmOt8

TIIUYtT 1.\D.NH BAO cAo T AI CliiNH (l'IEP TBEO) MAU B 09- ON

4. cAc clliNu. sA. en Kt TOA.N AP DVNG (fi~p theo}

'guy en tile ghi nh~n vii v&n h6a c:lc khoin chi phi di '\o'll}

Tit ca cac chi phi 11i vay duqc ghi nh$n vii? Bao c.ic;> Kb: qua h~t dQilg lcinh d031lh ldli phil sinh, trir ldli duqc vbn h6a theo quy 4joh cita chuan mire ke toa.n ""Chi phi di vay".

Nguyen tic ghi nh~n chi phi ph:ii tr:i

C&c ldloan Chi phi th\IC ta chua chi nhung dllQC lrich truOc vao chi phi san xufu. kioh doanh trong k} d~ dim b:io khi chi phi ph:lt sinh th\IC ta khOog gay di)t b~ cho chi phi san xuit kinh doanh tml ca 50 dim bao nguyen tAc phu hQJ> giiia d031lh thu va ch.i ph.i.

Coog ty ghi nhJn chi phi ph:ii tni theo cac ni)i dung chi phi chinh sau:

• Chi phi l!i vay, chi phi ban quy~n tri: lrich tru6c theo thoi giao th\IC bien hQp dAng.

Nguyen l~c ghi obfoo doaob tho chtta tb~ bi~n

Doanh thu chua th\IC hi9n gbm: doanh thu nh~ tru6c (nhu: sA tiSn thu tru6c cua ldlach hang trong nhiAu ky ke lOan va ChO tbue tai san, C(] siJ h{l tfutg, ldloan !iii nh~ tru6c [(hj cho vay v6n hO~C mua cac ding CV 09); vi cac khoan doanh thu chua th\fC bi~n ldlac (nhu: khoan chenh l~h giil'a gia ban Pi hang tra ch~m. tni g6p theo cam k~t v(7i pa ban tra ti~n ngay, kboan doanh thu tuong irng v(7i gia trj ;j hAng h6n, djcb v11 ho~c sA pbai chiSt khau giam gia cho kbach h!\.ng trong chuong trinh klu\ch hang 'll tru)'an thOng ... ); khong bao gOm: tiian nh~ tru6c cita. ogum mua mil Cong ty chua cung cAp ~;in ph!m, h!\ng_ h6a, djch vv; doanh thu chua thu duqc tien cua ho~t di)ng cho thue tili san, cung c:ip djch V\1 nhicu nAm.

Doanh thu nhio tru6c duqc phlin b6 theo phtrong phap duimg thing <:M eli tren s6 ky dA thu tien tru6c.

Nguyen tlic gbi ob~o v6n cbu sO' hfru

v6n d!u tu cua chu s6 hiht duqc ghi nh~ theo sA vbn tb\IC g6p cua chis 50 hiht.

Lqi nhu~ chua pbin phOi xic dinh tren co si1 k~t qua kinh doanh sau thu~ thu ~p doanh nghi~ vl v1et ph!n ph6i IQi nhuio hoac x1i ly 16 ctia COng ty.

Lqi nhujn sau thtJ c:tia Cong I) duqc lrich c:hia ca tlic cho cac ca dong sau khi thtqc phe du)et OOi H~i dSng ca dong tai D~i hi)i tbuimg niea CUa Cong ty va sau khi d3 lrich l~p ::ac qu5 d\f tnl theo D1Su I~ cua COng ty.

d nic duqc c&g b6 vA chi tni d!l<l tren s3 IQi nh~ u6c tinh d~t duqc. C6 nit: chinh thin:: duqc c:Qng b3 va chi tni trong nien dQ ka ti€p tir ngulin IQi nh~ chua pban phbi clln cir \io sv phc du}~t cua H9i dbng c6 dong 4\i DJi h9i thuimg nien cua COng ty.

"iguyen t~c va phlrO'IIg pbap ghi nb~n doanb thu, tbu nb~p khac

Doanh thuban h:ing duqc ghi nMn kbi d6ng then thoa man !lit ca nam ~5) di~u ki~ sau· (a) Cong ty dl chuy~n giao pbin 16n nli ro va IQi icb gin li~n v&i quyen s1:J hiht san phftm ho~c

bang h6a cho nguoi mua; (b) COng ty khong coo n3m gifr quy€n qulin Jy hang hoa nhu ngum s(7 hiht hang h6a h~c quyen

kiem soat hang h6a; (c) Donnh thu dllQC xnc djnh tu<:111g dOi chic chin; (d) Cong ty s! thu duqc lqi lch k.inh ts tir giao dich ban bang; va (c) Xac djnh duqc chi ph! lien quan d~n giao djch ban bang.

obi v6i ti~n lli, ca tire vii lqi nhu~n duqc chia va thu nh~p khlic: Doaoh thu dtrqc ghi nh~ khi COng ty c6 kha n~ng thu duqc IQ·i ich kinh t<\ tir h~t d9ng tren va duqc xac djnh tu<:111g dbi chic chin.

15

f

.. ?

..

CONG TY CO PIIAN SON HAl PUONG Bao cao tii cbinh cho nlim tAi chfnh k€t thtic ngily 3111212018

Tl11TY£T MINll BAO CAO TAt CHiNn (TIEP TBEO) MAUB09-DN

4. cAc clliNu sA.cn Kt TOA..'l A.P DVNG (I'i~p theo)

Ngu)en tdc k~ toao cac khoao gi:im trir doanb tbu

cac kho3n giam trit doanh tltu gam:

• Chi~t khiu thiiOllg m(li: Ia khoan ban giam gia niem }~t cho khach hAng mua hang v6i kh6i II!Q11g lao, kh6ng bao gam khoan chiSt khiu thuang m~i cbo ngubi mua <ta th~ hi~n trong h6a dcm GTGT hate h6a dcm bin bing.

• Giim gia hang ban: Ia khoin giam trit cho ngum mua do sAn phim, hang h6a kem, mAt pb.im chit hay kh6ng dting quy each theo quy djnh trong hQp d5ng kinb ta; kh6ng bao gAm kho&n giim gia h!ng ban cho ngum mua da th~ hi~n trong h6a dcm GTGT h<*: h6a dcm bin hang.

• Hang bAn bj tni l~i: do vi ph~ cam k~t, vi ph;~m hqp dang kinh ~~. Mng bj l..em, mAt phim ch.it, kh6ng dung chting lo;ti, quy each.

Tnrbng h(lp sAn phim, hang hoil, djch v11 aa tieu th11 tit cac IcY tru&c, dSn IcY sau m6i phat sinh cbi~t khiu thucmg moi, giam gia bang ban ho~c Mng ban bj tni I~ thi C6ng ry ghi nh~n theo nguyen tk:

• Nau pMt sinh tru6c thm di~m phat bAnh Bao cao tii chinh: ghi giam doanh thu tren Boo clio ll.i chinh cua ky l~p bao cao.

• N~u phat sinh sau thm di~m phat banb Bao cao tai chinh: ghi giam doanh thu cua l..)r phllt sinh.

N • ,; k' • .. ' h' b ' gu)cn t;.,c e to-.n gua von ang un

Bao gam gia van cua san phil.m, bang h6a, djch V\1 (ka ea chi phi khAu hao; chi phi sira ch&a; chi phi nghiep ''II cho thuG BDS ddu tu theo phucmg thirc cho thue bO{lt dqng, chi phi nhu<;mg b&n, thanh ly DOS d~U lit ... ,) dUQ'C ghi nhao pbfl h(lp VOl doanh thu dii lieu thu trOng nlim.

Wi v6i chi ph1 n$1JySn v~t lieu tn,rc tiSp tieu h3o vu(Jt mire binh thtr(mg. chi phi nhin c:Ong. chi phi sin xuit chung c6 dinh !chong phan b6 vao gia tri san pbfun nh~p kho duQ'C ghi nh!n ngay vio gii. v6n bang ban (sau khi trit di cac khoin bbi thuang, nSu c:O) kc! ea khi san phk, hang h6a ch:ta dllQ'C xac djnh Ia tieu th11.

l"igu)~D t&c va phii'O'IIg phap gbi nh~n chi phi tai chinh

• cac khoan 16 hen quan dan ho\11 dqng dAu ru tii chinh:

• 1...6 do g6p ,f>n dAu tu ra ben ngoai: DIJQC gbi .man theo nguyen Lie thuc tS phat sinh • L6 dlu tu chirng kbolin : DllQ'C l~p cho tirng IO{li chirng kholin dl!QC niem y~t va chua niem )~t

um thj trtrOng va c6 gia tbj trtrOng giam so v6i gia dang b~h tolin tren sb sach.

·Chi phi di vay: Ghi nh~ bang thang cAn cir tren khoan ~-ay, lai su!t ~-ay vasa ngily ~ay thvc tt • Chi phi g6p van lien doaoh lien kSt, chuy~ nhu<;mg chirng khoan: theo th\fC IS phil sinh. · Chi phi 16 ty gia hai do:li: Dugc ghi nb~ khi c6 S\l cbenb l~b giii'a tY gia giao djch th\fC tS vi tY

gia ghi s6 k~ toin va khi c6 pb3t sinh 16 kbi di.nh gia I~ cac khoan m11c tiSn te c6 g& ngo~i t~.

16

I ~

C6NG TY CO Pl:J.AN SON IIAI PII0NG Bao cao tAi chinh cho ollm tAi ch!oh kat thuc ngay 3111212018

THUYET MINll BAO CAO TAl CIIi:NII (Til:P TIIEO) MAUB09-DN

4. CAC CniNB SACII Kt TOAN AP DVNG (Ti~p theo)

Nguyen tiic vii pbllO'IIg ph::lp ghi nb~n cbi pbi tbu~ thu nhtip doanb ngbi~p bi~n bllob

Chi phi thue thu ~p doanh nghi~p (ho~ thu ~ th~ thu nhW doanh nglli~p ): U lAng chi phi thu~ thu nllap bi~n hinh (hotc thu ~thuS thu ~ bi~n) kbi ric dinb 191 nb~ ho~c 16 c:Ua mqt nllm.

• Chi phi thu~ thu nh$p doanh nglli~p Ill~ banb: Ia sa thuS thu nb~p doanh ngbi~ phii n~p tinb tn!n thu nh$p cbju thua trong n!m va tb~ suit thua thu ~P doanb nghiep biert hinh. Tbu~ thu nhap hi~n banb dUQC tinb d\13 treo thu ~ cbiu thuS va thuS suS! 8p d11ng trong IcY tinh thu~. Kboan thu nhip chju thuS chenb l~h so v6i lqi nhl$1 k~ toan Ia do di~u chinh ck khoan chmh I~h giiia 191 nbuan ka toan va thu nhfp cbiu thus theo cbinb sacb th~ hi~n hanh.

• C6ng ty dUQC clp Gi5y chling nhao hi doanh nghi~ kboa bQc va c0ng ngll~ s6 0610:-nrnCN ogay 1~!2015. Do •iy, Cling ty bu<mg chinh sich uu dai thuS )ND~ nbu sau: Huane tb~ su5t uu dii IO'Yo trong thOi gJan mum lam n!m (15) nam va dUQC mien tbue 1NDN trong bOn (4) nAm, giam 50o/o s6 thu~ lND~ phai n{ip trong chin (9) nlm ~ lheo v6i nguyen lAc quy dinh Lu~t thu~ TNDN va COng viin s6 2173 'CT-TT&HT ngay 21/9!2016 ctia C11c thuS HaiPhong vhi~ gi:ii &p chinh s:lch thue. NAm 2018111 n3m thfr3 COng tyduqc mi&! thui\ TND~.

U'6'c tinh k~ to:ln

Vi~ l~p Bao clio tAi chinh tuiln thu lheo cllc CbufuJ m11c kS loan Vi~t Nam, Ch~ d9 kS to!ln doanh nghi~p Vi~t Nam hi~n hilnh va cac quy dinh phap ly c6lien quan dSn v* l~p vA trinh bay Blio clio tai chinh ycu c!u Ban TAng Gilim dbc ph:ii c6 nhfrng u6'c tinh va gia djnh anh huang dan s6 li~u Bao do v€ cling nq, tai san va vi~ trinh bay cac khoan c6ng nq va tAi sin ti~m tang ~i ngay l~p Bao cao t:\i chinh cilng nhu cac sa li~u B:io can v~ doanh thu va chi phi trong subt nam titi chlnh. K~t qua ho(lt d9ng kinh doanh th\I'C 1~ c6 tb~ khac v6i cllc u6c tinh, gia djnh d(lt ra.

Cue ben lien quan

DUQC co• Ia cac ben lien quan Ia cac doanh ngbi~p Cong ty con, cac ca rthan trvc ti~p hay gian li~p qua m~t ho~c nhi~ trung gian c6 quy~n ki~m soat c6ng 1Y ho(lc cbiu 51! ki~m soat chung voi C6ng ty. C8c ben lien k~t, cac ca nbin nao trvc tiap bo~ gian tiap nim quy~n biSu quy~t cua Cong ty rna c6 8.nh bu<mg dang k~ d6i vm Cling ty. l'<llfrng cbfrc tr:\cb quin ly chU cb6t nhu Tang G iam d6c, vien chtic cua COng ty, nhllng thirth vien than ~ trong gia dinh clia nhfrng ca nh!n h< c cac beo lien l~t nay h~c nhfrng Cling ty lien kSI vm cac ca nban nay cilng du<;YC coi t.i ben lien quan.

5. fH0~G Tn'l B0 SUNG CHO ad TIEU TRi:\'H BAY TREN R.\.'\G CA.'\ DOI "-1:': TO.\..'\. BAO C,\0 KtT QUA llO~ T DQ~G KL'\'H D0.<\1\li

5.1 Ti~n •:\ cac k11oitn lllO'IIg dllO'IIg ti~n 31/12'2018 01/01!2018

VND VND Ti&t m;lt 682.037.850 2 .791.550.739 Ti~n giri ng§n hang 3.931.797.819 4 .293.509.855 T6ng 4.613.835.669 7.085.060.59-1

17

C6NG TY cO PJIAN SON IIAI PBONG Bao cao tAi chinh cho n!lm tAi chinh k€t thuc ngay 31/1212018

TITUYtT ~INTI BAO CAO TAl CIIi:NH (TltP THEO)

5.2 Pb:ii tbu cua kb:icb bang

Pb:ii thu kh:ich bing ng~n h~a COng ty c6 phin San Hai PbOog sa 2 COng ty cb phin San Olu Khl Vi~t Nam COng 1Y c6 phAn Too VIKOR COng I)' c6 phin Vjn mi bi~ Vioa.ship COng I)' c6 phin San va b6a chit Hoa PhUQng C6ng ty TNHH Nb\13 Phoenix

C6ng 1Y cb phin Sin xu!t bao ~ lao dqng va thU'Oilg m;~i Son Liob

Pll3t thu khach hang ngjn ~ khac

Trong dJ ohtii thu c6c.~F lien quan

COng ty cb ph in Son Hai Phong sa 2 Cong I)' c6 ph~n Scm DAu Khi Vi~t Nam Cong 1Y TN III I Nhlffi Phoenix

Tang

5.3 Phiii thu kh:\c

31/1212018 {V:\'0) Gili trj ghi sli

Ngiu h~n S4.20U02.603

- Tf.f11 chi c6tin: -Ky CIIQC, Icy qu9 i4S.415.164 -Cho vay 45.100.000.000 COng ty r.; HH Vt Co

COng ty C6 Ph&n St ViCo 607.500 000 COng ty cti pltJn Son

1210.181.750 Ha. Ph?ng s6z COng ty cJ ploJn &w Bi VLC MJ.OOO.OOO Cong ty cti pl.&, Son D.&u KJti V~tNa"'

COng ty cti plt1n &it 4~ng ..an, Son vel H6a chJt i Ch4u 271.906.096

- Pbii thu khk 2.390.862.753 - T'!lllting 2.835.136.340

T6ng 54.204.202.603

5.4 Han: tAn klto 31/1212018 (Vl\'D)

GiA g6c

Nguyen lieu, >it lieu 71.557.278.536

COng cv, d~ng cv 2.300.917.809 ThAnh phim 43.072.743.165

T6ng 116.930.939.510

18

MAU 809 -ON

3111212018 01/0112018 VND Vl'iD

85.093.643.214 62.238.459.005 1.831256.101 1.805.244.1 S I 4.085.637.154 1.530.812.203

930.738.811 2.739.566.588 2.603.509.162 4.715.773.176

11.293.948.746 1.685.781.529 11.974.373.807

2.648.740.475 9.430.255.683

49.725.438.968 40.331.025.675

17.891.267.062 3.336.056.3~

1.831.256.10 I 1.805.244.151 4.085.637.154 1.530.812.203 ' •

11.974.373.807 • 62.138.459.00; ~ ~ 85.093.643.224

01/01/2018 ~D)

Dl!pboog Gili trj gbi sA D1r pbbnr

31.929.084.949

7.469.005.600 227.655.740

~ 1.113.154.400

810.000.000

5.559188 500

7 61!. ()()(). 000

1.011 UO.OOO

11151.718.454

255.8:>8.415

2.351.053.840

31.929.084.949

01101/2018 (Vl\1))

D\1' pbi>ng Gi~ g6c 01{ phbng

60.678.741.470

2.098.61 1.428 38.143.244.267

100.920.597.165

*

C6NG TY CO PHAN SON HAl PHONG Bao cAo t~i chinh cho nAm tni chfnh k~t thuc ngAr. 31/12120 18

TIIUYt;T MlNII BAO CAO TAl CHiNH ( l'lf.P Til CO) MAUB09-DN

5.5 T:'ing gi<im tai san c6 lljnh hfru hlnh /Jmu!i_ tfn_h'..J!l!Q

:-ihA cin~, M6y m6c, PhU'O'III: uen vO n 1bl~t Ill, n 10' - tbii!t bj tai, truy~n d&n d'.Jng cv quAn ly TAn~: "~ l en true

NGUYENGIA

sA dU' ·~i 01/0112018 41.425.389.683 69.553.536.182 45.634.314.047 8.233.621.481 164.846.861.393 TAng trong nft m 1.652.458.666 9.211.888.123 - 471.505.000 11.335.851.789 Mua trong n:'im - 515.444.228 - 471.505.000 986.949.228 9/iu IU' XDCB hmin tMnh I .652.'158.666 8.696.443.895 I 0.348.902.5(; I Gi:lm trong nilm 228.572.884 155.000.000 410.189.631 793.762.515 Thanh ly, nhuqng btln 228.572.88·1 I 55.000.000 410. 189.631 793.762.515 GiamkMc sa dU' t~i 31/1212018 42.849.275.465 78.765.424.305 45.479.314.047 8.294.936.850 175.388.950.667 GI.A TRJ HAO MON LOY !d; SO dU'I~i 01/0112018 14.SJ7.583.3J7 40.243.766.721 16.275.566.241 4.424.098.204 75.781.014.483

TAng trong nftm 1.502.735.930 5.081.359.512 4.334.771.446 834.952.614 ti.7S3.819.502 Khilu hao trong nAm 1.502.735.930 5.081.359.5 12 4.334.771.446 834.952.6 14 11.753.819.502 Giam trong nilm 160.467.363 35.520.826 410.189.631 606.177.820 Thanh ly, nhuqng b~n 160.467.363 35.520.826 410. 189.631 606. 177.820 sa dtr tor 31/1212018 16.179.851.884 45.325.126.233 20.574.816.861 4.848.861.187 86.928.656.165

CIA TR'J CON~~ T~i 01/01/2018 26.587.806.366 29.309.769.461 29.358.747.806 3.809.523.277 89.065.846.910 T~i 31/1212018 26.669.423.581 33.440.298.072 24.904.497. 186 3.446.075.663 88.460.294.502

Trong do:

C6ng ty dll th~ chilp nhll XU'On8 vA m~t sO phtron~ ti~n v6i gia tri con l(li t(li ngdy 31 tbang 12 nftm 2018 lA: 48.793.696.441 VND (t\li ng~y 3111212017 Ia: 50.723.004.868 VND) di! dAm Mo cho c6c kho:ln tien vny ngan hAng. '

Nguy!n gia cua thi~t bj vAn phong bno gAm cac thi~t bi dl kh~u bao h~t ohung vAn con sir d11ng vai giA trj lA 43.150.630.356 VND (toi n~y 31/1212017 Ia: 14.919.697.721 VND).

i~O/_ -......,. ,_, 19

-~"'\.

C6NGTYCOPRANSON ILUPHONG Bao cao IAi chinh cho nlm IAi chinh k~t tMc ngay 3111212018

Tm:JYtT l\llNR BAO cAo TAl CBiNR (TitP THEO) MAU 809-DN

5.6 Tili sin c6 <ljnb vo blob

'GUYENGIA ~ dlft"i 01/0112018

Ting trong n~m

Gi2m trong nllm

~ dlf t:.ti 3111212018

CIA T~ UAO l\tON LUY Kt sa dlf t~i 01/0tn018

T!lag trong nlim Kluu hao trong nim Gi:im trong n!lm sA d.,,,.; 3111212018

GIATR!CON~ T~i 01/0112018 T~i 31/12120111

5.7 Tili sun d<Y dang d:\i h\m

Chi ph! dy dV1tl: cO" bin d& dang

· Up~ d!y chuy~n s.1n xu!t Nbva Alkyd

Phbm~m tin hQC

1.524.834.500

Dgn vj tlnh: l'l!Q

T:ii san ca <lj n h vii hinh khac _____ ..:T..:B.:;;ng~

258.368.500 1.783.203.000

1.783.203.000 1.524.834.500 ==;,:258~.3;;::68~.50~0 ==.;.;,;,;~====

869511.434 174.752.808 174.752.808

258.368.500 1.127.879.934 174.752.808 174.752.808

1.302.632.7-$2 1.044.264.242 ==2~5~8~.3;;::68~.5;;;0;;::,0 ~~~;;;:;::=-~

655.323.066

480.570.258 655.323.066 ------ ---===~ 480.570.258 =====~ =~--==:.:::.:.:=~

3lll2120I8 (VND) 01/0112018 ~:"'U} Gi:i trj c6 CiA 1'1 <6

Ghi g6c thi lhu hili Gh\ g6c thli tbu hti

7.707.896.164 7.707.896 164

- Dv in llp I« d\111& dlu 1.589.260.676 1.589.260.676

• Sita ~hQa \ llip dJt ~i lhlt vln ph6ng

379.000.000 379.000.000 186.531.000 186.531 000

Tang 1.968.260.6~6 1.968.260.676 7.894.427.164 7.894.427.164

20

1!1 /

C( CC ~

\ I

>t -..;

4

I .

' I •

C0NG TY CO PHAN S<YN ITA.J PrtONG Bao clio tAi chfnh cho n~m t~i chlnh k~t thUc ng~y 31/1212018

THUYtT MINII BAO CAO T AI CHiNU (fi~P THEO) MAU B 09-DN

5.8 O le khonn d i u tu dili h(ln

Diu nr vAo Cling t ) con Cling ty d phdn Scm Hai Ph6ng s6 2 Cling ty TI-IHH Nh\111 Phoeni.•

o Au hr vAo Clln& ty ll~n doanh llfn kit DAu llr vdo CIJng ty 11111 kit Cling ty CO phftn Scm Ddu khl Vi~t Nam

COng ty Oiai ph6p SO'n chuyen nghi¢p PAINTPRO

Cling ty d phdn T6p do~n V LC

COng ty CP Bitt dOng san San v:l H6a chAt A Chfiu ( .. ) Cling ty TNHI I Scm Snmhwn llAi l'Mng

DAu t~r vllo do·n vj khAe

C6ng ty TNHH VICO (***)

Cling ty CO phAn Sl VI CO(****)

Cling ty cO phAn Bao 81 VLC

Cling ty CP TOn m~ m!u Viet Ph!p

ran,

DO?! vj /(nh:...Yl!!2

Tylf 31/l l/2018 0110112018

sa hrqng VGn Qu)~n c6 phi~u

nim cl& biiu gurlt nlim cl& Gjj g6c Gi' tr! h9J> If 0\1' ph6ng Gjj c6c CIA tr! h9J> If 0 \1' ph6ng

51% 100%

35%

18%

32%

40,2%

50%

12%

7%

5%

51% 100%

35%

18%

32%

40,2%

50%

12%

7%

5'1.

1.105.200

1.277.800

433.516

2.800.000

10.657.530

202.500

140.000

340.000

17.052.000.000 - 1 1.0~2.000.000

11.052.000.000 6.000.000.000

lSI.009.l60.000

12.778.000.000

4.335.160.000

28.000.000.000

98.657.000.000

7.239.000.000

18.176.123.776

12.132.544.000

1.243.579.776

1.400.000.000

3.400.000.000

186.237.283.776

11.052.000.000

143.770.160.000

12.778.000.000

4.335.160.000

28.000.000.000

98.657.000.000

(3.400.000.000) 12.109.851.776

6.066.272.000

1.243.579.776

1.400.000.000

(3.400.000.000) 3.400.000.000

(*) (3.400.000.000) 166.932.011.776

(3.400.000.000)

(3.400.000.000)

(*) (3.400.000.000)

(0

): C6ng ty chua x6c djnh gi' trj hqp !y cilA cac khoAn d1lu ur do cac kho4n c:!Au tv nay chua niem y~t vA ChuRn mvc K~ to6n Viet Nnm vA Ch~ dO Ke to6n Doanh nghi~p Vi~t nam hi~n kh6ng c6 htr6ng dAn v~ each tfnh gill tri hQ'JliY sli dvng cac k9 thu6t djnh gill. Gia tri hQ'Jl !y cua c6ng cv tAi chfnh nAy c6 th~ khac vai giA tri ghi ~. (~ 0 ): COng ty diu ru va<! C6np ty cA phA.n Bit dOng s.ln Son va H6a chAt A Ch8u va dl.l'QC chia cA tUc Mng cA phieu v6i ~ IUQng lA 79 I .830 c6 phi!u Do v~y. ~ CA phiau C6ng ty nrun gifr La 10.657.530 c6 phieu.

21 k.:., n·· -- -~ ~ .. ~ .. u.:..a = ~ • c;") J ~)._

co~c TY c6 PIIAN sON rrA.r Pn6NG Sao cao tAi chinh cho nl!m tAi chinh k~t thuc ngay 31/1212018

--~~------------------------~--THUY.tT l\tn\'R BAO CAO TAl CRiNII (TrtP THEO)

-MAU 809-DN

5.8 Cac kbo:in d&u hr dai b~o (Ti~p tbt.-o)

(•••): COng ty diu tlr v6o C&g ty 1NHH Vico, trong nrun 2018 CO~g ty_ chia 1qi oht$1 nl!m 2017 tAng v6n g6p c3c th3nh vien li 6.066.2n.ooo dbng vi COOg tySon Hii PbOng g6p v6o oo sung vim li 6.0662n.OOO dong.

(• •••): C6ng ty diu nr vio COng ty cA pbin SMCO vi dUQC chia cb nit: bkg cb phi&J •Oi sA IIIQilg li 78.142 c:6 phibJ. Do vf.y, sA cA phi& COng ty nim giit li 202.500 c6 phifu

5.9 Chi pbi tni truO-c 31/12/2018 01/0112018

VND ~1>

Ng:in b~n 3.068.313534 3.984.037.073

Chi phi Bao hi~m 485.715.909 Chi phi sira chita 700.715.000 1.476.480.000

D~ Iii 119 2.367.598.534 2.021.841.164

Dili b~n 1.097.387.989 2.472.341.989

Cong C\1 d\lng C\l"l>hin b6 139.841.409 736.348.549 CP trli uu&c mua cong ngh9 Alkyd 246.105.150 1.020. 105 150 Chi phi de tai SX thli nghiem nh113 Alkyd 7 11.441.430 715.888.290

T6ng 4.165.701.523 6.456.379.062

5.10 Phiii tr.i ngtriYi ban 3111212018 (VND) 01/01/2018 (VNO)

Sil co lct!a s6 co ~ha Gia trj ghi sa nang trli nv GiA trj ghl sA n~ng tra nv

a. Nglin hfn 70.498.929.202 70.498.929.202 20.307.164.940 20.307. 164.940

COng ty TNHH F$1 Vi~t Nam 5.022.843. 762 5.022.843.762 586.534.762 586.534.762

C6ng ty TNHH !NFINTY 2.088.649.7!6 2.088.649.716 621.730.988 621. 730.9SS

COng ty Th'HH Djch V\1 vi 5.165.185.800 4.287.360.000 4287.360.000 5.165.185.800

thuong ~ Hi Anh PhAt

Chugoku Marine Paint Smppore 11.064.638.S81 11.064.638.881 1.!30.038.:)06 1.830.03&.306 SAMHWA PANTS 11\'D CO.,I..TD 11.917.105271 11.917.105271 KUKDO CHJ,MJCAL CO. 1.. TD 2.597.303.320 2.597.303.320 2.344.008.720 2.344.008 720 PMi tri nguOi bAn nginhanWc

33.521.028.252 33.521.028252 9.759.666.36-1 9.759.066.364

b. Dli hfn

Tftn& -0.498.929-202 70.498.929.202 20.307.164.940 20.307.164.940

22

... .S, ' rv ' N ~

)N .."

" .;:;

... IJ . r , • ...

~~ .-•• ...

CO);G TY co PIIAN SON BAI PHONG Bao cao tai chlnh cho nl!m tAi cbinh kat thuc ngay 3111212018

THUYtT MlNH BAO CAO TAl CB.i:NH (TIEP TEIEO)

5.11 Thu~ vi elic kboio tbu, phiii nqp nha owe

01 0 112018

Phiin(lp 852.918.844 Tho! gi! u; gia Cia& Thu!XNK

751.897.625

~ mu nh$p doanh nghiep Thnl chu ~p c! nbAn

9.221.227

91.799.992 ~ nhl 4it, tJ.. lhue dit

Phi, ·~ phi vi c!c khoin phii..Wkhic Phil thu

ThnAXNK Tho! thu nh~p doeuh nghiep

5.12 Chi phi phni era oglin h~o

NgAo b~n Chi phi sir dvng bAn quyen phai tni CMP Chi phi ldi voy

Trich chu6ng <l{li ly Cac kho:ln kMc

l)ili h~n

TAng

5.13 Pluii tr:i ngin h~o l.h:ic

'g~n b~n Kinh phi c:Ong <loan Phit tri '~ ci, phln b6a

<:6 til~. lc;ri nhu~ pbai era Phai tri, pMi nop kM.c

COirg ty CP Btit dpng san, sun Hi h6o chJJ A eMu

C6ng ty cho thui tai chinh TNHH !'.rrY quk ti Chailease - Chi nhanh Ha Npi

Gop vJn mua du thuyJn

Cdc 1choan ph'ii n6p phai tra lchOc

Tang

23

sa phii n9p trong nim

30.906.257.435 26.294.186.715

776.381.306

3.601.413.344

228.276.070

6.000.000

s61!A n(lp trongnAm

30.SS3.021.257 26.178.016.184

776.381.306

9.221.227

3.655.126.470

228.276.070

6.000.000

-0.343.163 7.249.567

63.093.596

31/1212018

VND

4.253.684.765

1.736.124.765

998.000.000

1.339.000.000

180.560.000

4.253.684.765

31/12/2018 \"\1)

12.811.192.016

256.467.94 5 105.050 ()()()

1296.900255 11.152.773.816

2.043.273.816

7.434.SOO.OOO 1.67 5. 000.000

U.811.192.016

MAUB09-DN

Dun vj tinh.J:J:I/2

31/12/2018

906.155.022 868.068.156

38.086.866

70.343.163 7.249.567

63.093.596

01/0112018

VND

3.119.030.830

355.730.830

536.300.000

1.013.000.000

1.214.000 000

3.1 19.030.830

01/0112018

VND

12.341.659.7~

207.024 ~~2

105.050.000

12.029.584.982

9.8NSM982

2 205.000.000

12.341.659.7~

, '(I

\

~ .,

' j

J

~ ~

C6NG TY CO PHAN SON HAl PHONC Bllo cAo tai chfnh cho nAm t~i chfnh k~t th(tc_ ng~11.!11212018

TliUYtT MINH llAO CJ..O 1 Al ClllNll (Tlf.'l> Tll r.O)

5.14 Vay va DQ' thuc tai chinh

31/1212018

S6 <6 khA a. Yay CiA trj n~ng tri DC}"

Vay n&in "'" 164.086.381.2~4 164.086.381.254

Ng~ h:lng TMCP Cling Thuang 96.716.724.587 96.716.724.587

Yi~t Nam - Chi nhinh Ng6 Qu~n (I)

Ng!n HAng TNHH CTBC 28.672.437 926 28.672.437.926

- Chi nh:lnh HCM (2)

Ng§n hAng TMCP quOc t! (3) 32.754.668.141 32.754.668.141 Vay ell nhlin 5.942.550.600 5.942.550.600

Yay d~i h~n 13.87 l.236.713 13.871.236.713 - Tir 12 th~ng - 60 thAng

COng ty Cho thu! TAi chrnh TNHH MTV 2.247.601.197 2.247.601.197

QuOc te Chailcase - Chi nMnh H~ NOi ( 4)

Ngan hAng TMCP qu6c t~ (5) 8.767.635.516 8.767.635.516

Ngftn Mng TMCP Ngo~i TIIUo-ng 2.856.000.000 2.856.000.000

Vi~t Nam- Chi nhllnh Ht\i PhOng (6)

TBng 177.957.617.967 177.957.617.967

~ ~

24

PhAt sinh Iron~ nAm

Ti!ng

368.649.556.720

229.469.557.152

56.034.995.681

61.922.082.287

21.222.921.600

2.697.121.437

2.697.121.437

371.346.678.157

~ ~

ClAm

356.059.655.571

217 249.692.583

49.3 13.827.070

68.177.559.918

21.3 18.576.000

6.914.114.952

449.520.240

4.464.594.712

2.000.000.000

362.973.770.523

MAU B09-DN

{)_flll ~i cinh: 1!/f.D

01/0112018

sA <6 khA CIA lrj nAng IrA DC}"

151.496.480.105 151.496.480.105

84.496.860.018 84.496.860.018

21.951.269.315 21.951.269.315

39.010.145.772 39.010.145.772

6.038.205.000 6.038.205.000

18.088.230.228 13.232.230.228

13.232.230.228 13.232.230.228

4.856.000.000

169.584.710.333 164.728.710.333

CONG TV CO PIJAN SON HAl PITONG Dd~ cdo tni chfnh cho nilm tlli chfnh ket thuc "t;'\~11/12/2018

TllUYtT MP..'H DAO CAO TAt ClliNH (Tltt> THEO) MAUB09·DN

5.14 Vay va nv thu@ u\i cblnh (Ti~p theo)

(I): Ng5n hang TMCP C6ng Tluro-ng Vi~t Nom· Chi nMnh NgO QuyAn: !IQ'p dOng tin d1111g s6 0112017-1 IDTDHMINI ICTI68-CPSONIIP ngfly 14/0712017. H~n ml"rc tfn d\1118 CliO hQ'p (lOng It\ IIO.OOO.OOO.OOOd (M~t trnm nliiai r)i dOng). lf(m mire cho vny bao gAm ell c6c khoan nQ' <hrvc (lieu chfnh boi hQ'P dOng tfn d11ng sO OI/2016-HDTDHMINHCT168-CPSONHP ngAy 29/0712016. Thai han duy trl h\\11 ml"rc It\ k8 tir ngily 14/07/2017 d~n hSt ngny 15/07/2018. Ui sufit cho vny cua tirng khoAn n11 dl!VC xac dinh t<~i tirng kh€ 11ac vA theo bien ban di8u chlnh (n€u c6). Khoim n<;7 nay di!Q'C ben vay sir d1,1ng d~ b6 sung vO ll!U dQng ph\IC v11 ho~t d9ng st\n xudt kinh doanh. Thai h\\11 cho vay cua tirng khoAn n11 dtrvc ghi trio giBy nhJn 017 nhllng tOi da kMng quA 06 tMng.

(2): IIQll <lOng tfn dvng ngiln h~n tuhn hoan s6 STVN 130~-18 nglly 02/08/2018 giO·u Ngnn hllng TN I I If CTBC vi\ COng ty c6 phfin San mi Phon~ voi sO h~n mire tfn dvng ld 1.500.000 USD. Thai h(IIl duy trl h~n mfrc Ia 01 n1lm kE tit ngdy 02/08/2018, lni sudt cho vay cua tt'rng khoan nQ' dl!Q'C ap dvng I! muc lni suat tfnh theo nllm do Ng5n h!lng xac dinh vi\ ben vay ch!p thufn. Thai h;m cho vay cua tirng khoAn nv Ia 180 ngay (bao gllm ca thoi h(II1 tni chfm cung c§p bOi ng11ai bAn n€u kholin vay d6 dting da thanh tolin cho thl! tin d11ng). M11c dfch vay: iJ6 sung van ll!U d~ng.

(3): HQ'p dOng s6214.HDOTD2.009.18 ngay 06/04/2018 gilta NgBn Mng TMCP QuOc t6 Viet Nom vA COng ty c6 phAn San Hdi Phong vai h~n mire tin d1111g I~ 40.000.000.000<1 (BOn mtrai tY dOng) ho~c ngo~i te tuang dllang. Thoi h~n cftp tin d\lllS lA 12 thAng kA tir ngay ky hQ'p dOng. Mvc dfch vay vOn ae ddp img nhu cAu vl: nguOn v6n l11u d~ng phvc V\J ho~t d~ng san xufit kinh doanh San cdc lo~i. Uii sui\t dl!<,Yc xt\c djnh c~n cfr tren tirng kbe 116'c nh~n OQ' vd dl!VC diSu chinh thco thOng bdo cua Ngfin himg trong tirng then t<y

(4): HQll dOng cho thu~ tilt chfnh sO Cl8072021S ngdy 26/08/2018 githl C~ng ty cho thuS Tai ch!nh TNHll MTV Qu6c t~ Chaileasc- Chi nhlinh HA N~i vA COng ty CO phAn San Hni Phong v/v thuS tai san vai thOi h~n thu8 24 chang kG tir nglty 03/1012018, tAng gilt tri tAi sAn thue Ia 3.853.030.624 dOng, tro truac 1.155.909.187 dOng, gin trj thue lll2.697.12l.437 dOng, lfii sufit thuc t(lm thoi Ia 7,96%/nam.

(5): I!Qll dOng tfn uvng s6 034.HDOTD2.009.15.VUl ngAy 31212015 gill'n Ng;1n hang TMCP Qu6c t~ vA C~ng ty c6 phfin Sanl!di Phong. mvc (Jfch muo xc oto hi~u Rolls-royce Gh~t EWB series II v6'i llli sud! thay dOi titng kY theo th6ng ban quy djnh clia ngful hAng phil hllp v6'i quy djnh cua pbap l~L TAi sAn dam bdo lA tAi sAn hinh thAnh tir vAn vay.

(6): HOlJ dcSng tin dvng trung h(IIl sO 2016/DAIHPP ngny 12/05/2016 giltn Ngiln Mng TMCP Ngo~i Th11a ng vii COng ty c6 phdn San ll!l i Ph6nj!, sir dvng cho mvc dfch thnnh toAn ti8n mua xe Landrovcr RangeRovcr SV Autobiography. Thai h (Ul vny 60 thdng kA tir ngAy gl!li ngdn. Trong OJ nAm d~u tien, lfti sufit c6 <ljnh 12%/nllm, thai ginn con l~i ctln khoan vay, lni suAt bftng lfti sudt huy d~ng ti€t kiem 12 th6ng cun Victcombank llt\i !'hong + 2,5%/nllm. TAi st\n (Jam bAo It\ tolm b~ tt\i sAn hlnh thAnh til' vOn vay cun Dv An vt\ toAn ~ cac tAi sAn cua COng ty cO phdn San t!Ai PhOng dang dAm Mo moi nghTn vv cua Cang ty t(li VCB Hlli Phong da dam bAo cho khoAn vny.

25 /- "' .. - _,..-"'='"'-- # ~

CONG TY CO PrrAN SON lW I' HONG Bao cao tai chfnh cho n~m tAi chinh k€t thu~· c:.!n!l!gi!!.i\yu_31!.!./!12/,~2..,0!..!12.8 _____________________________ ~---

TllUYET ~rom BAO CAO TAl CHIN II ( ri it l> THCO) MAU B 09-DN

5.15 van chii sa hiru

a. DBi cbi€u bi~n ni}ng van chu sa hrru Dqn vj cfah: VND

S6 d~r t~i 0110112017

Uli trong n!lm tru~e Phftn phGi Qu)' dftu tu

PMt triSn (N!lm 20 16) Phdn ph6i Qu)' kben thu®g phUe lqi (N!lm 20 16) Chin trd cO tire (20 16)

T~m erich qu)' kben lhu®g phuc l<;ri n!lm 20 17

Tmy thu thue TNDN nAm 20 16 theo Bien Mn Ki~m toan NM nu&c Giam kbac

si\ du· t~i 3111212017

so'"'' t~i 01101/2018

Uli trong nnm nay Phiin phdi Quy d~u tu PMt trien (Niim 2017) PMn ph6i QuS' kben thu®g ph~c 1<;ri (N!lm 20 17) Chi a era c6 tire (20 17)

s6 d1r ~~ 3111212018

V6n <!Au ttr

ct1o cht1 set hQou

80.071.770.000

Lqi nhufn Th.ng d1r V6n kMc Qu}' diu t1r sau thui

v6n cO ph in eli a chu su hfru c6 phiiu qu}' phdt tri~n . u _ ClJJI'I phln phOI T6ng

10.787.152.766 7.250.586.886 (467.410.000) 59.883.925.094 75.054.087.732 232.580. 112.478

45.000.000.000

60.661.230.261

(45.000.000.000)

(6.168.931.732)

(23.881.308.000)

(5.200.000.000)

60.661.230.261

(6.168.931. 732)

(23.881.308.000)

(5.200.000.000)

(72.3 14.823) (72.314.823)

(3.848.000) (3.848.000)

~0.071. 770,000 I 0. 787 . I 52.766 7.250.586.886 ( 467.41 0.000) 104.883.925.094 55.388.9 l 5.438 257.914.940.184

80.071.770.000 I 0.787.152.766 7.250.586.886 (467.410.000) I 04.883.925.094 55.388.915.438 257.914.940.184

80.071.770.000 I 0. 787 .I 52.766 7.250.586.886

26 l eu. . ' ..... x \ .,..,. ...

30.000.000.000

(467.410.000) 134.883.925.094

J/L~ = "' .. .:..

43.921.775.430 43.92 ].775.430

(30.000.000.000)

(I.S07.607.438)

(23.881.308.000)

43.921.775.430

(1.507.607.438)

(23.881.308.000) 276.447.800.176

C6NC TY CO PllAN SON RAJ PHQNG Bao cilo tAi ch!nh cho nAm tAi chfnh kSt thuc ngay 3l/12120 18

THlJYET MlNII DAO CAO TAT CJiiNH (TltP THEO) MAUB09-DN

5.15 vAn chia StY hiru (Ti~p theo)

b. C!lc giao djcb .. ~ vGo .-en cbia StY biru va pban pbai ca tuc, cbia lqi obu~o Nam 2018 Nllm 2017

Vl'iD \~1)

VAn dlu hr ciaa chu scr hiru

Voo gop tti 4lu n!m 80.071.770.000 80.071.770.000 Von g6p tllng trong n!m V 1•n g6p (ti cubi o1m 80.071.770.000 80.071.770.0.10

ca t.rc, lqi nhu~o dii cbia 23.881.308.000 23.881.308.000

c. ct, t.rc

lim 2018 ct, t.rc d ing bG sau og:\y kit thuc k)' k~ to:lo oam:

c6 tire dll cong bA tren cA phi~u phA thong: Chua cong 1>6, m6i

thong bao t~m img c6 t.rc n!m 2018 Ia 15%

d. c• 1 ·• 0 p IICU

Nllm 2018 N!lrn 2017

c• "·' 0 p ICU c• ".l op~

sa hrqng c~ t>bi~u hru hiwb ctAu nam 7.960.436 7.960.436

sa hrqng c6 pbi~u pbat h:l.nb trong nam

sa l~tVng ca phi~u (hrqc mua 1~i trong nllm 46.741 46.74 1

cb phi~u phb thbng 46.741 46.741

~ l~tVng ccl phi~u hru baob cuti nam 7.960.436 7.960.436

c6 phiSu phb thOng 7.960.436 7.960.436

M~h gill c6 phi~u dang hru hinh (\fli.'D ·cb phi b.> 10.000 10.000

•

5.16 Doanb tbu b:in bing v:\ cuog cip dich Vl}

Nllm 2018 Niirn 201-

'm \""'I>

Doanh thu bin hang bOa, tb:inh pb~m 481.986.020.122 399.942.666.081

T6n: 481.986.020.122 399.942.666.082

5.17 Cac kho:in gi:im trir doaub tbu Nam 2018 Nllm 2017

VND V\1)

Chtet khdu thuong m~i 992.305.075 Hang biin bi tni l,i 65.518.220 65.992.446

X Tong 65.518.220 1.058.297.521

27

C6NG TY CO PITAN SCJN liAr PRONG B:lo cao llii chinh cho nlm tAi chinh k~t tbuc ngay 31112120 18

THUYET MDm BAO CAO T AI Clih"ffl (TrEP THEO)

5.18 Gisi vAn bang b:in

5.19

5.20

5.21

Gii v6n Mng h6a, thanh phim

Tang

Doanh thu ho~t llqng tai cbioh

Lli ti~n giri, ti~n cho vay ca nic, lqi nht$1 duqc chia Lli c:henh l~ch t)' gia da th~tc hi~n Lli chenh l~ch t)' gii chua tbi'C hi~n

Tclng

Chi phl liti cbinb

Lli tian vay

T6ng

Chi ph i b!in Mug vii chi phi quiin ly do!lnb ngbi~p

Chi phi ban hang Cha phi nhiin vien Chi phi ngu}en v~t li~u. bao bi Chi phi khAu hao TSCE> Chi phi djch v11 mua ngoai -Chi phi b6c xlp, v~n chuy(n - Chi phi quimg cdo tiip thj - Chi phi dich I'll mua ngoai Chi pbi bing lt~n khic Chi phi qulin 1) Chi pba nhan vien quan ly Chi pbi vjt li~u quan ly Chi phi dA dung vAn phong Chi phi khfiu hao TSCE> Thu~ pbi va I~ phi Chi phi dv phong Chi phi djch V\1 mua ngoai Chi phi b&ng tiAn kbac Cllc kholin ghi giam chi phi ba n himg va chi phi qu:in ly donnh ogbi~p Hoan nh{tp d\1 phong phiti U10

TAng

28

Nlim 2018 Vl\"D

367.462.140.642

367.462.140.642

Nam 2018 Y:'I"D

9.590.052 2.229.420.000

72.457.110

120.622.605

2.432.089. 767

Nlim 2018 VND

12.648.585.805

12.648.585.805

Nam 2018 VND

41.091.686.971 8.947.417.301

16.431.075 346.775.423

19.850.5)9.67 J 2.0/J./25.459 2.749.980.J9/

7.167 .41" .549 19.953.584.177 8.142.994.093

683.595.399 1.074.124306

1.040.576.056 589.687.269

2.533.169.503

5.889.437.551

61.045.271.148

MAUB09-DN

Nlim 2017 VND

283.811.123.812

283.811.123.812

·am 2017

Vl'm

19.292.786 17.417.982.854

149.805 978 8.434.220

17.595.515.838

Nllm 2017 V ID

11.698.988.402

11.698.988.402

Nllm 20 17 Vl\"D

39.530.832.426 8 7 17.636.632

20.705.758

359.016.896

19.424.367.238 1.605.417.629 I 705. 7//.J/9

7 697.976.95~

20.621.241. -n 9.451.832.566

22.285.318 915.717.010

1.113.036.341 572.528 866 107.604 019

1.548.8 17.121 6.989.420.536

(100.000.000)

(100.000.000)

60.152.074.203

•

' ..

-~ -' ..

CONG TY CO Pfi.AN SON UAI PRONG Bao cao tAi chlnh cho nlim tai chinh k~t thuc nga;t31/12120 18

ffiUYET MINH BAO cAo T AI CHiNH (frEP THEO) MAUB09-DN 5.22 Thu nh~J> khac/Cbi pbi khac

Nllm 2018 Nlim 2017 VND VND

Tbu nh~p khlic Chenh J~h kiam ke 313.604.728 29.868.223 Thu thanh ty t!i sin 107.636.272 90.909.091 Thu cho thue nha vln pMng 483.500.640 155.454.000 Thu nhip khic 8.024.411 TAng 912.766.051 276.231.314 Chi pbi kh:ic Gia lli cOn loi CUa t!i san 187.584.695 324.577.532 Ch1 phi khAc ph\IC S\f c6 50.000.000 T 6ng 187.584.695 374.577.532 Tho nh~p khac/chi phi khac (thu~o) 725.181.356 (98.346.218)

5.23 Chi phi thu6 tbu nh~p doanh ogbi~p bii\o banh

Nllm 2018 Nllrn 2017 ;

W,1) VND u '!'>

Chi phi thue lNDN bi~n hanb tinh 58. 121.503 10

tren thu nh$p chiu thue nllm hieo h:inh -·,v T ang 58.121.503 ~

5.24 Chi phi s:"m xu~t kinh doaob tbco y~u.t6 Nlim 2018 Nllrn 2017

vrm VND Chi phi ngu}cn li~u, v~t li~u 274.431.976.229 220.251.436.510 " ' ~ Chi phi nhlin c6ng 33.552.570.640 33.591.687.686 ~

Ch1 phi kh§u hao t!i sAn c6 t1jnb 11.928.572.310 11.406.279.484 't Chi phi dv phong 7.604.019 ~ Chi phi djch ,.\1 mua ngoai 43.254.011.970 31.769.766.300 il Ch1 phi lh!c bing ti~n 15.050.09 • .322 16 523.893 t74 ...

• Tan: 378.217.222.471

... 313.550.667.-rJ

6. THO:'<G TN KRAC

6.1 Thong tin' ~ clc ben lien quao

Cac giao djcb v6i nhao S'! clui cbclt

Tiob ch:it 'lim 2018 Nlm 2017 !Uo lion guan ?;iao djcb VNO V~O

HOi d3ng Qu.ln trj L~rong va 5.540.053.979 8.109.737 7&8 vi Ban Gi~m d6c, Ban KiSm so!! thu tao

T6n~: 5.540.053.979 8.109.737.788

29

CONG TY C6 PflAN SON llAI PH6NG Bao cao tii chinh cho nl!m tii chinh koh !hue nga;t 31/1212018

TliUYtT MINH SAO CAO TAl Cni:NH (frEP THEO) 1\lAU B 09-DN

6.1 ThOne tin vG cac ben lien quan (fi~p tbeo)

sA du- clc ben lieo quan

Tinh chit 3UI212i118 Ol/0112018

Cic khoin (!hii thu J:iaO djc:b VND VND

cqtydphin Ban bing I.S31.256.1 0 I 1.80S.244.1Sl Son Hii Phbng so\ 2 TiSnc6nic 2.2103&1.750 1.110.381.750

TiSn cho vay 1.100.000.000 C6og ty co phln Son Ban bing 4.085.637.1S4 1.530.812.203 o!u khl VietNam Tienc6nic 1.022.240.000

C6og ty CP Bit dqng sln Son Ti~o cho vi H6a cb!t A Cblu vay v! Iii

41.471.906.096 9.824.584.9&2

TiSnc6nic 12.252.728.454 C6ngtyTNHH VICO Tianc6nic 1.213.254AOO

C6og ty c6 pbln SIV1CO Ban hang 45.657.150 TiEnc6nic 607.500.000 810.000.000 Ban bang 20.055.750

... C6ng ty c6 ph!n Bao Bl VLC

Ti~nc6nic 640.000.000 768.0COOOO ~ Ti~n cho

C6ng ty CO ph&n Ttp <lo~n VI..C vay Vli lli 3.900.000.000 C6ng ty TNTO! Phoenix Ban bing 11.974.373.807

,% Giao djch cac ben lien quan ~q

~ Tlnh chilt Niim 2018 Nnrn 2017

C'c b~n li~n guan giao djch VND VND

Bin Mng h6a ' • djch vv C6ng ty c6 ph!n Scm HAi Ph6og so\ 2 Ban hang h6a 4.114.418.257 64.335.420

C6og IY co phln Scm oAu khl ' 21.686.543.220 10.977.159.414 .. Vi~ !'lam Ban b!ng h6a ' C6og ty c6 Phin S1ViCo Ban bing h6a 1.168.353.500 LI02.228.SOO C6og ty TNTiH Vico Ban bing h6a 17.841.910 327.044 630 COO& ty Th1ill Phoenix Ban bang h6a 29.004.642.279 • :; COO& ty cJ pru\n

cOnic 1.105.200.000 1.105.200.000 ~

Son IIA1 Ph6ng so\ 2 :;

C6o& ty CO phln Sivico cOnic 607.500.000 810.000.000

C6ng ty TNHH Vico cbnic 1.213.254.400

C6n& ty co pbl.a Scm o!u l.hi VietNam

cOnic (123.280.000) 1.022.240.000

C6n& ty C6 pbl.a Sao Bl VI..C Ci>IU:c 640.000.000 768.000.000

C6ag ty CP Bit <19<1& san Scm •i H6a clldt A Chlu COnic

12.252.728454

30

coNe Tv c6 PHAN sON nAI Pn6Nc Bao cao tai chinh cho nAm tai chinh ki!t thuc ngay 31112!20 18

THUYET .MINH BAO CAO TAl CIIt'l'lJ (TrEP THEO)

6.2 Tb6og tin so dub MAUB 09-DN

Th6ng tin so s8nh lA s6 li~u lren Bao clio tai cbinh cbo nAm tai chinh k~t thuc ngay 31/12!20 17 ciJa C6ng ty dJ d11QC kiam tolln.

NpOi l~p K~ to:in tnroug

Do:in Thj Dung Bw Kim l'igQc 'guy~o VAn Diing

31