C ~ M G TY ~b Hi& EVERHA V@T NAM E4o d o Egt ehfnb Eqp d t Quf ~ X Q - G i a L h - H & H @ - V i & N ~ G h a l @ b o # ~ ~ ~ ~ O ! / W 0 1 2 &I &1&30/06f2012

Mu B Dla-DN

BAO clio TAI C ~ H HQP NHAT ~ Z r k 2

Cho @ hoot d&g fri ngrj 01/04/2012 din hit ngdy 30/06/2012

Ma chhg khok EVE

Lo@ Mnh: Bha rho thi cbinh hqp nhht

U. Cic khoin d u tu tsi c b h ngka hqn I20 1. ~h tun& hw 12 1

xa CAC khoh p~ thu ngh hqa 131 1. Ph& thu W h h h g 131 2.Trihrhchongu&i& 132 3 . C k k h o h p ~ a h u ~ 135 4.DyphbngcbklmhphiIithunghhgnkh6dhi 139

IV. Hhngdn k h 1. ~ i l n ~ t b n k h

V. Thi d n u g h ban khk 150 1. Chi phi t r 4 i n h n g h lqn 151 2. ~ h u 6 OTGT duqc khh 152 3. ~ h d vh c8c khoh M c pMi thu Nhs nuSc 154 4. T% s h n g h hgn W 158

III. T41 sln dPi hqn W c 1 . C h i p h i M ~ d h i h p 2.TBi&Bgih4nkhk

h e Jae Eun - ~ 6 n ~ Giim dhc

C ~ N G TY ~b PHAN EVE- V@T #AM B h d o tPi cbhh Hqp ahht QI@ D m g XA - Gia LAm - Ha N6j. - Vi& Nam Cho kj. ho# dhg tir @y 01104/2012 d h h& n g ~ r y 30/06/2012

6. Domh thu ho@ d&g t& chi& 7.ChiphitilIcfiinh

T-&: CRipldlciivq

8. Chi phi b&u M q 9. Chi phi q u h 19 dm& nghik la Lqi ubua thdn tir h+ dQmg ldnb doanb

Woyz1-22H24- r -~5 )~ 1 1 . T h u ~ ~

12. Chi phi khk

13. Lgi kMc (40=31-32)

la T B ~ ~ ~gl ahu@ k4 t& t d ~ thil4 ( ~ ~ 0 k ~ 0 )

1 5 . C h i p h f t h d t h u ~ d o a n h n g h i ~ h i + n ~

C H ~ T&U T& nghy 01/0112012 Tfr my 01/01PZ012 ' din n&y MMDOIZ ~ g ~ y 30106~01~

I, L W C W W ~ T S TI&N TO HObT ~ P T G KINH DOAMI

l . L @ ~ ~ u ~ ~ k r $ 01 49,747,183,132 92,390,671,489

a B ~ U C A J ~ C ~ O crfc khda: ~hhhaotkisAncbU@~ 02 10,351,072,578 8,232,659,181 Chc & o h dv pMng 03 1,694,716,665 I&{I@Li) chW E&h t$ gis. hbi Uudi chua thyc hi& 04 (887,198,807) (La) ~ ho@ d$ng &u t, 05 (6,193,859,645) (1,707,085,344) Chi phl 18 vay 05 924,268,152 965,249,158

~ ~ p l n k u @ t k h ~ @ ~ ~ ~ t i n l l ~ ~ b q y & v d n ~ ~ 55,636,882,075 99,881,494,484 *w

(TN) c8c khdn phi% thu 09 (TM) hitng tbn kho 10 ~ b g & b o b phai trd (khdng baa g8m 1% vay phei @ ~ld thu n h b pha n9p) (Thg) chi phi W truk vA tAi sBn khac 12 ~ i & 1 l4i vay dB trH 13 T ~ U & thu nhh doanh nghi4p dd nQp 14 ~ i h chi k h h cho ho@ @ng kinh do& 16

L a chuydfi &*udn t& hopt @fig Mnh doanh 20

11. LU'U CHUY$N ~N TIT H O ~ T DONG DAU TU 1. ~ i & n chi mua dm TSCD, d y dmg w bPln d& dang 21 2. ~ i & n thu tir hanh If t% sh ch djnh 22 2. ~ i h chi oho c8c BrbaAn &u tu I& b 23 3. ~ i $ n thu h8i cho vay, b h l$ c8c c 8 q qr ag &a dm

vl khac 24

4. T& chi & tu g6p vbn v b chc dm vi khaE 25 5. ~ i h thu fgI cho vay, ch Ih v& lqi nhu@ duQc chia 27

LMI chuyd~ d n ~kudn h q i @ng d u w 30 ru LW T ~ E N TO H O ~ T DONG TAI C ~ N H

l.~ihthu~nh$n\16ngdpchc4cchddng 3 1 2. ~ i d n chi m u I$ d d phat hanh 32 3. ~ i & n vay n g h him, dM hw nh& duQc 33 4. ~ i $ n chi id ng $8c vay 34 5.~tirc&tnlcho&dBng 36

LMU ~ k + ti& audn &hogl wrtg 181 chhh 10

Anh hubng ah hay dsi t i gii hbi do& quy d8i ng@

Cho Yong h n - Phd hag gum d& Phyl thch cBng t i c kd ioin

Thi dn ch Uinh vB Unh:

Chi phi d y dyag w Mn db dang:

~ h i ~ h i t r 8 t n r h d a t i h g n 1 i h ~ m d & n & ~ ~ d ~ ~ ~ ~ & & p h i ~ ~ ~ ~ b d & h d u q c ~ h a n ~ h b a n ~ u t h e o n g u y ~ g i i v h d ~ p ~ ~ a h e o p h ~ p h s p d u ~ g ~ v ~ ~ ~ g ~ m 2 & 3 ~ ~ k k h o h c ~ p h i d ~ ~ d n h b a ~ h i n h ~ & k b 0 8 n ~ M & W d ~ ~ ba vim bh d o k&t quB hogt dong kinh doanh hgp A, sit dyng phmg phap dvfrng &g Wng vbng 3 ~ ~ e o q w d ~ & k ~ t o $ n h i $ n h a n h

Chi phi phPi tri:

Chc I&& chi phf thw t$ chua phat sinh &ung duqc tri& tnrk vho chi phi s8n x& kinh do& trong k$ d8 d h b8o khi chi phi pW sinh thp td kh@ gdy dot b& cho chi phi sb xu& kinh doanh ~ c o ~ d ~ m b 8 o ~ ~ ~ t k p h ~ h q p ~ ~ d o d ~ u ~ ~ ~ h i , ~ ~ l i & c ~ ~ b i d 6 ~ ~ s i n h , n & l c 6 c b & n h l ~ c h v & d d a t t r i ~ h , ~ ~ t i h h a n h ~ b 8 s ~ h ~ g h i g h c h i ~ h i ~ ~ h ~ v & ~ chenh IgCh.

cia 4 d q a ghi nh@ cia mat khok dv phdng phiIi trA IS gi8 td m5c t h h hpp 19 v& khoh tibn sephsj & i&tbht&u @Tav(tnqhi&tqi tqi @yk&tthhk$ k d t o h n b how* @yk&t thlck$1$t&giitaai&ldtj.

Chl nhbg khoh chi phi l i h quan &n dg phdng phgi # bBL 1&p ban dh m6.i d u q ~ bh & bhg khoh dv phbng ph8i b6.

~ h o h &W 1~ giita s6 dv p ~ n g ph8i d @ 6 w k4 t* tnr6rc chua sb dwg h& Ih hun s8 dv p ~ n g p ~ t d l ~ p & ~ b b c 8 0 dq hohnnhpghi g i h chiphi&x& k i n h d d t r o n g ~ ~ khoh chhh l&h IOn hun c b khoh p h b g phii trA v& b b hsnh dng trlnh xiy dp d u p hob nh$p v#m thu d@p kl& trong v.

4.2. HLag tan kho

HAngmuadangbid&ng Nguyh lieu, v$t lieu Chi phf s8n x& kinh doanh db dmg nanhp& H g n g h h Hhg@idib&n

K h h ~ h h n m&m T h m g bifu p h h phdl m8y tIoh Thf d n Mik ~ d n g tong

VND W D VND WID vM,

GIA TRJ JUO MON L Z ~ ml Tqi nghy 01/01/2012 9,859,985,327 4,733,323,880 1,153,700,668 391,839,436 16,138,849,3 1 1 Trich v8o chi phi trong l$ 613,124,OIO 258,181,320 288,933,324 86,668,650 1,248,907,304 Tqi n@y 30/06)2012 10,473,10937 4,991,505,200. 1,442,633,992 478fl8,#6 f 7S&u756,615

D&U tu tu hm khh 18 d$u tu kinh d d ch da Cdng i y CP h g c ph&n B& Ninh vbi $6 cd llg 4.400. ~8 vdn &I tu ban biu 18 1.023.20O.OOO &ng8 Trong W g 3, c6ng ty & c6 quyh mua cd phi&u vdi gi8

18 374.000.000 d h g . ~ b n ~ gi8 ~ &I hr vb C6ng ty CP Duqc P l h l3h Niah & th&i dih 3 1/03/2012 18 1.397.200.00 d&ng.

4.6, Chi phi d y dyng cu bin diP dang

Lkp &it he thbng POS X&d~nhAmhyHungY&nII

- Vay n g h hw thk hien khoh vay USD t& n g h h h g TNHEI MTV ANZ. Theo thu dk nghi cung chp ti@ ich c h n g h h h g &i kf vbi c6ng ty n&y 0211 1/20 1 1, d n g ty c6 mbt k h o b vay v6i hqn mirc tin dvng 18 2.800.000 USD. LPii st& 18 2.2SYd netm @ng chi phi vbn vay. Th&i gian U h hqn di ba 5 W g . Myc dich c h k h h vay nhy lli n h h hd trq C h g ty m u n g u y h v$t li$u ho& d& b n h to& c8c khdn thu tin dwg chhg t2r t ~ & ngay do Ngh hang ANZ phht hhh.

CCic khoh vay nhy d u ~ c &Am BAo bhg hqp dbng thb chhp hAag h6a qii kho & kho ~ h n g Nd, cb G&

khdn p h ~ thu c h cBng ty vdi gih trj it nhh tdng 100% hm mirc ti& ich, hqp d8ng thk chhp day chuyb &I x& b h g v6ri gih tri 436.048 USD, vA b3t kjl bi@ ph4p b8o d h ho& h6 trq tin dmg nb khk d th& duqc cung dp cho ngh h h g ANZ tby t h g th&i d i h .

Tmg 15 / 22

Ngb b h g TMCP T t h Phmg - Chi d r h h Thug Long -

b g Lee Kyu Sung 689,200,000 N g b &g TNHH ~ & n g K h g Thuqng HELi 30,909,245,4 1 6

mu6 gia tri gia tang mu& xdt , a u Thu6 thu d d nghiep ~ h d thu dgip c t nhh C b logi thuh khac

Theo ~ i h ~ C h h g nh#n Bhu tu thay dai ~ 8 n gdp thgP td den lhn th+ 11 nghy 01109/2011 31103/2012

~8 p h h &ti& vl+ NIti&n Q V W) (%) m1 (%I

4,1l, ~ 6 n g doanh thu b h hang vh cung cap dich vy

Doanh thu thuh

Gi van thhh p h h c h h dem G ~ A vbn thanh p& ~ n g

4,13, Doanh thu hoqt dQng dl chinh

qug 2 ~ 0 1 2 Q* znoir VND VND

4,14, Chi phi hoqt d?ng thi chinh

Chi phi tAi chhh

4,15, Chi phi thug thu nhgp doanh ngbitp hi@ hanh

~ h n 6 thu nhgp doanh nghiep phil ntp cho hies tgi Iqi nhu@ tmbc thud 49,747,883,132 92J909671,489 Lqi nhub t-b hoqt dong kinh domh 44,289,449,854 84,583,464,796 Lqi &I@ & hogt bGng khac 5,458,433,278 8,653,108,366 ~ i $ a cbinh cbo thu nhgp chju thak 3,832,939,779 2,080,295,157 Trk Lqi nhub dupc mi&, g i h thu6 - - Trit: Thu nhbp kh6ng chiu thu8 (570,363,562) 6 8 s 10,644

- cO" ttk, I q i nhdn dwe ekh (88,000,DOO) (5J,#31,178) - Ltii cMnh lgch @ gi& chepa t h p ~ hi& (786,05 1,780) - - ~ 6 " cia Cdng ty con 303,688,218 119,741,822

Gong: C h k h o h chi phi kh6ng duqc hkiu trit 4,403,303,341 2,148,605,801 - H o ~ t &fig Kink doanh 4,403,303,341 1,875,673,809 - Ho@ dong kkdc - 2 72,926,992

Tbtl uhQp chja tbu6 dhi v& hogt d@ng kinh d o a b 48,122,389,633 86,663,759953 Tha nh&p ch ju thue dbi vbi hogt bong khsc 5458,433,278 8,653,108,366 T h d sdt dbi vhi hoqt dong kinh doanh 20% 20% ~ h u d s d t dhi v&i hogit dong Id& 25% 25% ~ h u 6 thu d@p doanh nghiep 10,989,086,246 19,5 36,999,689 ~ h u 6 tha ehep dbanh nghiep phHi nGp 10,989,086,246 19,53&999,689

4.16, Cdng cy t31i chinb

C6ng ty quh trj ngubn v8n n h h d8m bsto r h g c8ng ty c6 the vira ho* BGng li8.n Qc, vim tdi & h h Iqi fch cib cb c& dbng thSng qua t8i uu hba sh n g d n van v$ c6ng ng

C ~ U ~c van cha ~ d n g ty gbm d c khoh nq th& fiao g8m d c khoh vay &u ~ i n h b ~ y tqi ~ h u y k minh trir &i tihn vh c h khoh twng dumg ti&), phh phu thub & h h da & d d6ng &a Cdng ty (bwo gBm v6n gbp, c8c khoh dyr tm vh I q i nhub sau tbuk chua p h h ph6i).

Chc ehinh Ach ~ to&n chii y6u t

Chi ti& & chhh &h kg t h ch6 y6u vB d c phuang pMp mA C h g ty &I dwg @o g8m cib ti6u chi d& ghi nh&, w sb x8c dinb gih trj v& w sb ghi c b k h o h tau nt@p vA chi phi) 68i v& timg lo$ titi ah thi chhh, c6ng nq tAi chhh vA cdng cy vdn duqc tdnh bAy d Thuykt mi&

Ckc Zo9l~8ng cy thi chinh

CGng ty chua dsnh gih gih trj hqp 19 &a tAi s$n vh &ng cp t8i chinh ngAy kdt thfic nign d6 kd tokt do Thbogtu210ciSngnhuc8c quy&hhi~hanhchuacbhuhgdb @ d w g q t h 6 v & v i @ ~ & @ g i d t r i h w 19 clia tki s8n t8i c h i d vB c6ng nq thi cchinh. ThSng tu 210 y h du hp dwg ~ h & mpc bb c8o tAi chinh ~uk d vk vi$c tdnh b8y biso c8o thi chhh vB thuy$t minh thang tin dbi vdi d n g cp tili chinh nbung kh6ng dua ra h u h g & tumg dumg cho vi@ &huh gih vA ghi nbgn dng cu tAi chinh brto g8m d hp dwg gil lrj hqp 19, n h h phc hpp vbi ~ h & m w bb c h t$i ch id quk t6

Trang 20 / 22

C ~ N G TY ~6 ]PBAN EVERPIA V@T NAM B h d o thi Ffiinh Hqp rrhk QuQ ~ g X i - O Z I t L $ m - H A N ~ i - V # t ~ a n CbI@ h 0 q t d ~ ~ t 5 ' n g ~ y 0 1 ~ ~ ~ 9 1 2 ~ ~

Trong qujr 2 nhn 20 12, do dnh htnh kinh td chung &a dstt nu& khbng duqc th& lqi: : tj 16 Igm phat vB IBi s d t cho vay & mdc cao, chinh s8ch thh ch&t chi tibu ccil agubi db, khkg hohg kinh tk tqi C h h Au vB My dbng thbi, tlnh h i d thbi ti& khring phh hqp vbi ho@ dang sBn xuh o h h ga ghi d&n, . . . & t& &ng tqrc tikp VA Anb h u h 8 rnmh me tdi hwt dong dn xuht kinh domh n g h h hhng C h h ga ghi d@n vA xi& khh Bdng dm caa Cang ty.

M#c db &I c6 & chhh skh kich chu Lu tk &u khuy&n mqi, gih gi& h g bh, t& dpng thi da hang kho, nhung do nhu ch ti& d h g giiim, n€n d d thu cih d n g ty v h g i h 18.5%. Trong khi bb c& chi phi tang cao, ct& biet lil q@ luung, khih chi phi bh hslag v i quh If d o h nghib thg, d h Iqi n h w g i h trong qu92,2012 sa v&i c b g k$ n h tntirc.

Cho Yong Hwan - PhB ~ d n ~ giam b6c Php t& drg thc Id t d n