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Tru sd chlnh cia Cong ty: Dai lO T6n Dfc Thing, xa An Ddng, huyen An Dusng, thdnh ph6 Hai Phdng.

HQI DdNG QUAN TRI, BAN GIAM D6C V,\ BAN KIEM SOAT

Cac rhi'nh vicn cria HOi ddng Quan tr!trons ki vd tai ngny lap bdo c6o nAybao gdm:

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Cac thdnh vien cna Ban Giam d6c dadiCu hdnh COng ty trong ki vdt?i ngdy lap bdo cro nay bao gdm:

dng T6 Van Thdnh

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(86 nniem ngdy 26104/2018)G6 nhiem ngay 26104/2018)(Mi6n nhiCm ngay 26104/2018)(MiEn nhiem ngdy 26104/201 8)

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Ban Ci6m d6c Cdng ty chiu tech nhiem vd vicc bp B60 cao tdi chinh giua njen dO phan anh trung rhu€, hqp l, tinhhinh ti'i ch{nh, k& que hoet d6ng kinh doanh vd tinh htnh luu chuydn din te cna Cdng ty trong k}. Trong qua lr]nhiap Bao c6o tai chinh giila nien d6, Ban ciArn d6c C6ng ry cam k6r datuan thn cec y€u cdu sau:- Xay dUng vA duy tri kiam soAt n6i b6 ma Ban Ciam d6c va Ban quan ri C6ng ry x6c dinh lA cAn rhi":r dii dam

bao cho viec lap va Finh biy 860 c6o rai chinh gina niCn dO khdng cdn sai s6t rrong yCu do gian lan hoac donnam l6n;

- Lua chon c6c chinh sAch kii toan dfch hgp vd Ap dung cac chinh sAch ndy m6t cach nh6r qu6ri- Dua ra cAc danh gi6 va du do6n hgp ly va than Fong;- NCu rO c6c ChuAn muc k6 todn duqc Ap dUng c6 duqc tuan thri hay kh6ng, c6 nhihg 6p dung sai lCch rrong y6u

drin mtc c6n phai c6ng bi5 va giei thich troDg Beo c6o rai chtnh gjiia nicn dO hay kh6ng;- Lap vd trinl bdy cic 860 c6o rdi chinh gi0a ni€n .t6 tr6n co sd tuan rhn c6c Chudn m{c kii toan, Ch6 dO k6 toan

doanh nghiep Viet Nam va c6c quy dinh phdp It c6 li€n quan d6n viec hp vd rrinh bdy 860 c6o tdi €hint giuani6n doi

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Ban Giam ddc C6ng ty ddrn bdo ring c6c s6 kri toan du{)c tuu gin d6 phdn ,nh tinh hinh tei chinh crta C6ng ry, vdinrlc dO trung thUc, hqp li tai blit ct thiri di6m nao va dan bao ring Bao c6o tai chinh giila ni€n do tuen rhu cac qutdinl hi6n hanh cnaNha nudc. Ddng rhd c6 trach nhiem trong vie€ b6o dam an roan iai san cia C6ng ty vd rhuc biencac bien ph6p thich h9? d6 ngdn chAn, phAt hi€n crc hnnh vi gian hn ve c6c vj phan ktac.

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Chirng l6i da sodt xdt 860 c6o tai chinh gita ni6n dO kem rheo cia C6ng ry C6 phdr Ac quy Tia Sang duochp ngdy 08 thing 08 narn 2018. d' trang 06 d6n trang 38. bao g6m: Bang can diii k6 roan gjna njen dO raingey 30 rhang 06 nam 2018. Bao cio k6t que hoqt dijng kjnh doanh gira ni€n d6. Bdo cao tuu chuyelr tidn tegiila nien d6 cho ki k6 rodn 06 thbng k6r thlc cnng ngay va Bdn thuy6t minh 86() cAo tii chinh grira ni€n d6.

Trdch nhie cia Ban Tiing cirim d6cBan Tdns Gi6m d6c Cong ry C6 phdn Ac quy Tia S6ng crriu rech nhiem va vicc hp va rinh bay irung rhucvd hqp li 860 cAo Ai chlnh giiiani€n d6 cna C6ng ty rheo Chudn muc k6 torn, Chii d6 k": roAn doann nghiCpViCt NaIn vd c6c quy dinh phAp ly c6 lien quan d6n vi€c lap va .rinh bdy Beo c6o tdi chinh giita niCn dO vachiu irech nhi€m va ki6m soir noi b6 md Ban ciam d6c x6c dnrh la clo thii:t d6 dim bic cho vi€c teD va finhbaiy Bdo cdo tai chi r g a nien d6 kh6ng c6 sai s6t trong y6u do gian lan hoAc nhan tan

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C6ng vi6. soit x€t thdng rin rdi chinl gila ni€n d6 bao gdm viec thuc hien c6c cu6c pha,ig viin, chi y6u tdphdng van nhilng ngudi chiu trrch nhiCm va cdc vin da tai chinh k6 toan. vd rhuc hien ihrl tuc phnn tich ve c6cthi tuc soel xdt Urac. Mot cuoc sorit xet va co bAn c6 pham vi h"-p hon mot cu6c ki6m loin duoc ruc hjentbeo cac chuan muc kiern toan ViC! Nam ve do vay kh6ng cho ptrdp chnng t6i dqr d.roc su dam bao rincchidg t6i sE nlan bi6r duoc tit ca cac vin ad rong y6u c6 th6 duoc pher hien trong mQr cu6c kiem roar Theod6, chtng t6i kh6ng dua ra i kiiin ki6mio6n.

KCt' lunn cta ld6n tcfn vi6nCtur cf tr€n kA qua soit xdr cLia chnng ldi, chnng t6i khdng th6y c6 vin di gi khiiin chtng t6i cho ring Biioc6o tdi chirh giih niCn d0 dinh kim kh6ng phan anh trung thuc vd hoD ti. rrtu cic khia cnnh rong )iu rr$hinh tli .hi cna C6ng iy C6 phin Ac quy Tia S6ng tai ngay j0 th6ng 06 nanr 20iS va k6i qui hoiir d6ngkinh.doanh vd luu chuyer tjan r€ cria C6ng ry cho ki k6 rodn 06 rheng k6i thfc cung ngdy. phr) h9? vdiChuan muc kC roen, Che d0 k6 toan doanh nghi€p ViCr Nan] vA cec quy dinh ph6p li c6 licn quan der, \ ieclap vi ninh bil, Bio cto tdi chinh gina ni6n d6.

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C6ng ty C6 phin.ic quy Tia Sring 860 c{o tii chinh gii?a ni€n ddDia cbir D?i 16 T6n D{rc Thing, An Ducmg, TP Hai Phdng Kikiiroenftngdy0l/01/2018 ddn ngdy l0/06i20t8

Kj kA todn ti ngdy 0t/01,201E ilin ngdf 30/06/2018

I. DAC DIEM HOAT DQ\C CUA DOAYH NCHIEP

Htnh thfc s,& htu v6n

Cdng ty C6 phAn Ac quy Tia SAng duqc chuyin d6i tn Doanh nghicp Nha nudc rheo euy6t dinn s6 54i2004/eD-BCNlt5ity 22/06/2004 cnia 86 lJuimg B0 C6ng nehic.p ve viec chuyen C6ng ty Ac quy Tia Seng rhdnl C6ne ty C6 phan Acquy Tia Sring.

C6ng iy hoat d6ns theo ciay chfng nhan dang Lt kinh doanh s6 0200168458 (ma s6 cn: 02030001032), dang lq lAndau ngay 01 thdng l0 nam 2004 vd dlng ki ilray d6i dn thf 8 neay 25 thang l0 n6m 2014 do Sd Kii hoach vi DAu tuThanh phii Hai phdng c6p.

Tru sd chinh cia C6ng ty: Dai 16 Tdn Dfc Thing, xa An Ddne, huyen An Duc'ne, thanh ph6 Hai phdng.

Viin diau l€ cna C6ng ty la 67.454.800.000\4\D, duoc chia thinh 6.745.480 c6 pbAn, vdi m6nh giri o6i c6 phan h10.000 \,'IJD, kh6ng c6 c6 phen |ru dai. Trong d6 Tap dodn Hoa chit Vi6r Nam sd hru 3.440.4j2 c6 piin tuongouong 14.404.520.000\4\, IE, chi6m 5lo" vdn didu l i .

Linh vW kinb doatrh: Sen xu6t ic quy.

NgAnh ngha kinh doanhHoat d6ng chinl cia C6ng ty li:- San xudt pin vd 6c quy. Chi ti6t: san xu6r, sta chiia c6c loai 6c quy;- Bdn bu6n h6a ch* th6ng thudng (rrt loai st dung rrong n6ng nghiCp); bAn bu6n nguyCn li€u; vat hr san xuAt 6c

quy;b6n bu6n phu tung ac quy;

Dic di6n hogt it6ng cta doanh oghiep trong ki k6 toSn c6 nnh hlldng iliin Bfo cdo Gi chinn

Trong ki, doanh thu thudn bdn h2rng vd cung cdp dich vu ting 29% so vdi 6 thAng ddu nam 2017. Tuy ntiCn do anhhuorg cta gi6 nhap kheu chi kim loai (nguy€n vat licu chinh) rr€n rh6 gidi dang tdng cao ve enh huong cna van de rigi6 d5n d6n glA v6n hang b6n tins va q l€ lqi nhuan gop va b6n hnns vd cung cdp dich w siam 8% so vdi cr)ng hinarn 2017.

Ciu trrfc doanh oghiepC6ng ty c6 cdc don v! tnrc tbuoc aau:

THUYIT MINH BAo cAo TAI cHiNH GITIA NIfr,N DO

Dla chlT6 13, Khu 4, Phuimg Hiing Hai, TP. HeLong, tinll Quang Ninl56. 257 Duamg Th6ng nhdr, Tp. Th6inguy€n, tinh Thai Nguy€nS(i 18, ngAch 341238 Vini Tuy, phurngVinh Tuy, quan HaiBdTrung, TP.Ha N6i56 800 NguyCn Lusng Bing, quan LicnChiCu, TP. Dd Neng56 023 Duong C4, Tay Thann, Tan Phr, Tp.Hd Chr Minh

Ten il0n viChi n}6nh Quang Ninh

Chi nhdnh Thei NguyCn

Chi nninh Ha N6i

Cbi nhanh Dd Neng

Chi nhdnh Tp Hd Chi Minn

Hoqt ilong kinh doarh chfnhKinh doani thuong mai ic quy

Kinh doanh thusng mai ic quy

Kinh doanh thuong m?i ac quy

Kinh doanh thuong rnai 6c quy

Kinh doanh thuong mai 6c quy

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2. cHO DO VA cHiNH SACH KT TOAN ,iP DUNG T4I CONG TY

2.1. Ki k€ tonn. don I i t i6tr te s| i dung irong k6 rodn

K, k6 toan narn cia C6ng ty theo ndm duong lich bar ddu $ ngdy 0l/01 vd k6r ftic vao ngay 3l/12 hang ndm.Dmr vi r i ;n rE su du rg nong ghi chep kd rorn ta Ddng ViEr Nam IVND)

2.2. Chu6n lnu.c vn Ch6 dO k6 to6o dp dung

Che d6 ke tudn dp dungC6ng ry 6p dnng ChC do Ke toan doanh nghiep ban hanl theo Th6ng tu s6 200 /2}|AITT-BTC ngdy 22/t2/2014 cia86 Tei chinh vd Th6ng tu s6 53/2016/Ta-BTC ngdy 21103/2016 ctia BO Tai chint va viec sna d6i, b6 sung rn6t s6diau cna Th6ng ru s6 200 /2014/'t't-BrC.

T1ryan bii yA yiec tuAn tki ChuAn nvc hi todn yd Chii d6 Id bdnC6ng ty d6 6p dung c6c Chuen mlrc k6 toAn Vi6J Nam vd cac vin ban hudng d6n Chuan mlrc do Nhe nu6c da banhenh. C6c Bao c6o fai chinl duqc lap vd rrtnh bay theo ding nAi quy dinh cia timg chudn muq th6ng tu hudng danthuc hi6n Chuen muc va Ch6 dO ka to6n doant nghiep hien hAnh dang 6p dung.

2.J. Co sd Bp Bro cro rni chlnh gii'a ni6n d6

Beo c6o tai chinh dugc trinh bAy rheo nguy6n tic gia g6c.

860 cro f i i chlnh cnaC6ngtyduo.clapftrcosdt6nghoDcdcnghiepvu,giaodichphdtsinhvdduocghis6k6torntaicAc dcn viihanh vi6n hach toAn phurhudc vAtai Vdn phdng C6ng ty.

2.4, C6ng cU tii chinh

Tdi san tai ch{nhTai san tai chinh cia COng ry bao gdm tian vd cec kloan tucng atuong tian, cec khoan phai rhu kh6ch hang vA phaidru kldc. Tai thdi dian ghi an ban dau, $i san fii chlnh duqc x6c dinh theo gie rnua/chi phi phfi hanh c6ng cec chiph phat sinh kh6c li6n quan rruc tiiip d6n viec rnua, p}jt hdnh tai san tdj chinh d6.

No phai tra tai chinfiNqphai ffi tai chinl cia C6ng ty bao g6m cdc khoan vay, c6c khoan phaitra ngudibAn va phdi ffi kh6c, chi pht phait.a. Tai thiri di6m ghi nhan lan diu, cac khoan no phai tra di chinl duqc x6c dinr rheo gi6 phat hdnh c6ng cec cbi phipl6t sinh li6n quan truc ri6p d6n viec phdr hdnn nqphaitratdichinh d6.

ciabi sau shi nh6n ban dauHien tai chua c6 cac quy dinl c! rhe ve danh gi6 taic6ng cU taichinh sau ghi nhin ban ddu.

2.5, C6c nghi6p vu bing ngo?it f

CAc giao dich bing ngoai te trong k'.k6 rc6n duo. c quy d6i ra ddng Vi€t Nam rheo r,i gie thUc t6 tar ngay giao dich. Tig;d giao dich druc td na) duoc \5c dinl rheo ngu)en l lc sau:- Khi mua bdn ngo?i te: ld ry ei6 duoc quy dint trong hgp d6ng mua, bitn ngoqi t6 gita C6ng ty vi ngan hang

thuong mei;- Khi ghi nhan no phai thu: Ia ri gia mua crra ngan hang thuong mai noi c6ng ry chi ilinh khach hnng thanh to6n tai

thdi di6m giao dich pher sinh;" Kni ghi nlan nq phai trAi la |i gi, ban cnangen hang thuong mai noi C6ng ry du kii5n giao dich raithdi didm giao

dich ph6t sinl;

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- Khi mua sim tai san hoAc thanh toen nga) beng ngo4i re: l; r) grdmua cua ngan h,ng lhuolrg mei noi C6ng tythgc hi€n thanh toan.

Ti gia siao dich thuc ti5 kni drtnh gi6 hi cdc khoan muc tian re c6 g6c ngoei ri tei thdi diam lap 860 cao tdi chinhgiila niCn d6 duoc x6c dinb theo nguyen tiicl- D6i vdi tiCn gni ngoai te: 6p dung ri gie mua crla chinl ngan hAng noi C6ng ry md rai khoan ngoaj tC;- D6i v6i khoan nuc phan loai ld nq phai fa: ep dUng ri gi6 bAn ngoai tC cLia ngan hang thuong mai noi C6ng ry

thuitng xuy€n c6 giao dich.

Tiit ca cac kloAn chenh ICch ti gia thuc rii phat sinh rrong ki ve ch€nh lech do danh giA lai s6 du cec knoin muc tanle c6 g6c ngoai tC cu6i ki duoc hach toen vao k6r qua hoat dong kinh doanh cta ki k6 toan.

Tiin bao gdm ii6n marqi qui, tian sti ngan hdng kh6ns ky han.

2.7. Cic khoen no phlii thu

Cdc khoAn phAi thu duoc theo doi chitiiSttheo ki han phai $u, d6i tuong phai rhu, loai nguy€n t€ phai thu, va cec ydu16 kha. rheo nnu ceu quan l i cnd Cdng r)

Du phdng nq phai thu kh6 ddi dugc trich hp cho c6c khoan: no phai rhu qu6 ban thantr roan ghi trong hqp ddng kinht6, c6c kl€ u6c vay no, cam k6t h9? ddng hoAc cam k6t nq va nq phai rhu chua d6n han thani roan nhrmg kh6 c6 khan6ng thu hdi. Trong d6, viec trich lap du phdng no phai thu qu, h?n thant toan duo. c can ct vao rhoi gian trd nq giictheo hqp ddng mua bdn ban ddu, kt6ng rinh ditn viCc gia han ng gita crc bCn vA no phat rhu cbua ddn h4n rhanh rodnnhung khAch no da lan veo ttnh trqng pha san ho{c dang ldm tht ruc gjai$e, met tjch, bd tr6n.

2.8. Hing t6n kho

Hang t6n kho duoc ghi nhan ban ddu rheo gi6 g6c bao gdm: chi phi mua, chi phi ch6 b;6n va cAc chi phi lien quan tructi6p kh6c phdt sinl dC c6 duoc hang rdn kho 6 dia di6m vd trang th6itai thdididm ghinh6n ban diu. SaLr ghi nhan bandau, tai thdi di€m lap 860 c6o tai chinh n6u gi6 td thuan c6 rha rhuc hiCn duqc cna hang tdn kho ihdp hon gi6 g6c thlndng r6n kho duo\ gh: nlan rheo gia rr i lhL;n co rh6 rhuc hien duqc.

Gia tri hang tdn ktlo duoc xdc dinl theo pbuong phAp binh quan giaquyan qut.

Harg t6n kho duoc hach toen tlreo phuong ph6p kC khai thudng xuy€n.

Phuong phdp xrtc dinh gi6 tri san phem dd dans cu6i k':- D6i vdi sdn pham dd dang t?i phan xuorg 16 crlc: chi phi sdn xurt kint doanh dd dans duoc tap hqp theo chi phi

ngu)en \dL l ieu (hrnh cho nlng loai ,an phdm chua hoan lhanh.- D6i vdi san phim dd dang tai phan xu&ng dp r6pi Chi phi san xuat kini doanh do dang duoc tap hap theo ti l€

san phdm hoan thanh tuong duong.

Du phdng giam sie hang tdn kho duo[ lap vdo thdi dia.n cu6i ki can cri theo s6 chcnh lcch gfta gj6 s6c cna heng tdnkho lon hon gi6 tli thuan c6 the thuc hien duqc.

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2.9. TAi sin c6 d!nh, tni srin c6 dinh thu€ tAi chinh

Tdi san c6 dinl h0u hinh, tai san c6 dinh v6 htnh duqc ghi an ban ddu theo gja g6c. Trong qua fi]nh st dung, Ai senc6 dinh trtu hinh, tai san cii dinh v6 htnh duoc ghi nhan theo nguyen gi6, hao mdn luy k6 ve gi, tn cdn tai.Tai saD c6 dinh thuC tii chlnh duoc ghi nhan nguy6n gi6 theo gj6 tri hap l)r hoac gi6 tri hien t4i cta khoan ftanh toAntian thuc t6i thjeu (truone hqp gi6 tri hqp It cao hcm gi6 tri hien tai cria khoen thanh toan rian rhu€ t6i rhidu) cons vdicac chi ph{ truc ti6p ph6t sinh ban dAu li€n quan d6n hoat d6ns thu6 tdi chlnh (kh6ns bao Cdm rhud GTGT). Trong qudtrinh st dung, tdi sAn c6 dinh thuC rii chinh duoc ghi nhan theo nguy€n giA, hao mdn lug k6 vd gi6 rri cdn tai. Kh6uhao cua tdi san c6 dinl thuC tai chinh duo. c irtch cdn ct theo rbdi gian thuC theo hqp ddne va finh veo chi phi sin xudt,kinh doanh, dem bao rhu h6i dn v6n.

Kh6u hao tai san c6 dinh dLroc trich rheo phuolg ph6p duong theng v6i rhdi gian kt6u hao dugc udc tinh ntlu saul05-25 nem03-15 narn07-10 nam03-10 nam

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Kh6ng khdu hao.

2.10. Chi phi x6y dung co ben drtdang

Cac tdi san trong que trlnh mua s6rn, chuan bi dua vao san xuft duoc ghi nhAn theo gia g6c. Ctri phi tap hqp bao gdmchi phi mua, van hanh, chAy thri...va d6i v6i cec tai san drt di6u kien, chi pfij di vay duoc ghi nhan phir hgp v6i chinhs6ch k6 todn cia c6ng iy. Khau hao cua nhnng tai san nay, ciing gi6ng nhu cac loai tai san c6 dinh khac, se uit aduduoc trich khi tai san da sen sang cho muc dich st dsng.

2.11. Chi phl tra tru6c

Cdc chi ph1 dA phat sinh lienquan dan k6t quA ho?t d6ng san xu6t kinh doanh cna nhiau kt k6 todn duoj hach toanvao chi phi fi trudc d6 phan b6 dan vdo kii| quA hoar dong kini doanh trons cec kt k6 ro6n sau.

vicc tinh vd phan bd chi plJ tra rufc dai han vdo chi phi san xuit kinh doanh rimg kt k6 io6n duo. c can ct vdo tinhchet, miic dO itng loai chi phi de lua chan phuong ph6p va d6u rhtc phan b6 hqp ly. Chi phi tra tru6€ dlrqc phan b6ddn vao chi phi san xuiit kinh doanl rheo phuong phep dudng rhang.

- Ma crla, vat ki6n trtc- M6y rn6c, thi6t bi kt6c- Phuong ti6n vAn tai- Thiet bi quan l]'- Phdn m6m quan l]t- Tdi san c6 dinh khac- Quyan sn dung diit lau dii kh6ng x6c dlnh thdi han

2,12. Cdc khonn nq phdi tra

Cac khoan nq phai tra duqc theo d6i rheo L' h?n phaikhAc theo nhu cdu quan It cia C6ng fy.

kA, d6i tuong phai tra, loai nguyen € phii tni va ce€ y6u 16

2.13. Vsy vn no phei trn thu€ fii chfnh

Gi6 tri kloan no phai tra thuc tdi chinr le t6ng s6 ricn phai ra duoc rlnh binc gi6 tri hicn tci cna khoan rhanh toan dinthue t6i thiau hoac gi6 trj hqp li cna tai san rhu€.

C6c khodn vay vi nq phai tra rhuC tai chtnh duoc theo d6i theo tUng d6i tuong cho vay, ttng khA uoc vay no va kihan phai tra € a cAc khodn vay, nq thue iai chtnh. Truamg hqp vay, nq bAng ngo4i t€ rht thtrc hien rheo ddi chi tjat theonguy€n tC.

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2.1,1. Chi phi .ii vay

Chi phi di.vay duoc ghi nhan vao chi phi san xu6r, kinh doanl rrong ky khi ph6r sinb, rrt chi phi di vay li€n quan tructi6p d6n vicc ddu tu xav d..g hoac san xu6t tai san dd dans duoc tinh vao gia tri cna tai san d6 (duoc v6n bo6) khi c6dn €6c didu kie.n quy dinn trong Chuan mgc Kit toen Vi€r Nam s6 16 ,,Chi phi di vay". Ngodi ra, d6i v6i khoan vayriCng phuc vu vi6c xay dung rdi sdn cd dinl, bdt d6ng sen ddu tu, lai vay duqc v6n h6a k6 ce k})i thdi gian xey dmgdu{ii 12 theng.

2.15. Chi phi phei tri

Cec khoan phai ra cho hang h6a dich vU da nllan duqc ti nguiri b6n hodc da duo. c cung cap cho ngudj rnua trong ktbeo c6o nhung thuc d chua chi tra va ctc khoan phAi ra khAc nltu: chi phi IAi tian vay phai tra...duoc gbi nhAn vdo chiphi san xuAt, kinl doanh ctaki b6o cAo.

ViCc ghi nhan c6c khoan chi phi phai ra vao chi pht san xu6t, kinh doani rrong ki droc thuc hiCn rheo nguyCn r6cphn hqp giiia doanh thu va chi phi phAr sinh trong kt. C6c khoan chi pht phAi ra sc dugc qu)er rodn vdi ,6 ctrr phlthuc t6 ph6t sinh. 56 cbCni lCch gita s6 trich rru6c va chi phfthLrc t6 duqc hoan niap.

2.16. Cdc khoan du..phdne phni fe

CAc khoan du phdng phai tra chi dugc shi nh6n khi thda man c6c diau kien sau:- C6ng ty c6 nghia v! nq hien tai (nghia \1l phap li hoac nghia vu li6n d6i) do k6t qui mot su kiCn da xay ra;- Su giam sft vd nhihg loi tch kint 16 c6 the xay ra den d6n viec y6u cdu phai thani toen nghia vu no:- Dua ra duoc mot u6c rinh d6ngrin cay vd gia ricia nghia 4r nq do.

Gi6 tri duoc ghi nian cia m6J khoan du phdng phai trd la gid tri duqc udc rint bqp ti nh6r va khoan tidn se pbaj chid6 thanh roan nghia vu nobien tai tcingay kii ihLrc ki k6 io6n.

Chi nhiing khoan chi ph{ li6n quan d6n khoan du phdng phai tre da lap ban dau mdi duqc bt dAp bing khoan duphdng phai tra dd.

Trong ky, C6nC ty thuc hien fich lap d[ phdng bao hdni san phdm 6c quy rrong nu6c v6i ri lC 1,5% t6ng doanh thun6i dia.

Du phdng phai tra duoc ghi nhan vao chi phi san xudr kinh doanh cna ki k6 toen. Khoan ch€nh Iech gita s6 du phdngplai tra da lAp d ry kc roen trudc chua $1 drmg h6r l6n hon s6 du phdng phAi re lap d ki bAo c6o duoc hoan nhap ghigiAn chi phl san xu6t, kinh doanh trong kt.

2.17. V6n chi sd hru

Von dau tu. ua chn sd hnu duor ghi nh;n r \eo.d v6n lhuc gop cua chn sd hlu.

Viin kl1Ac thu6c V6n chn sd hiil phin anb s6 v6n kinh doanh duoc hinh rhanh do bd sung tn krit qud hoar dOng kinhdoanh hoAc do duoc teng, bi6u, tii tro, ddnt gia laifii sAn.

Loi nruan sau thuc chsa phan ph6i phan ann kiir qua kinh doanh (lai. 16) sau rhu6 rhu nhap doanh nghicp va tinh hrnhphan chia lqi nhu-an hoac xn ly 16 cna C6ng ty. Trudng hgp tra c6 ttc, tqi nhuan cho chi sdhiiu qua mnc so lqi nhu;nsau ihu6 clrua phAn ph6j duoc ghi nian nlu truong hoD giem von gop. Lari nhuen sau thu6 chua phan ph6i c6 rh€duo. c chia cho cAc nlld dAu tu dua tr€n ri lC g6p v6n sau khi duqc Dai h6i ddng c6 d6ng phe duyet vA sau khi da trichhp cec qui theo Didu lC C6ng ry vd cdc quy dinl cna phdp luar Viet Nam.

l 6

Ir/

/rpfr

C6ng t1 Ci i phin Ac quy Tia S{ng Bdo cno rnichtnh ei{ i i n i6n i t6D i a c h i : D a i l d l d n D u . l h ; n g . A n D u o n g . I P H d i P b o n s K y k d r o d n d n g a ) 0 t 0 t 2 0 r g d ; n n g a i 1 0 0 o 2 0 I i

C6ng ty trich hp cAc quy sau tir loi nhuan thuan sau thu6 thu nhap doanh nghiCp cia C6ng ty rheo di nghi €ua Hdiddng quan tri vd duoc cac cd d6ng phc duyer tai Dai h6i ddng cd d6ng thudng ni€n:- Qui dAu tu ph6t tridn: Qui ndy duqc trich lap nhin phuc vu viCc m6 r6ng hoar dong hodc dau tu chidu sau clia

C6ng ty.- Qut khen thuorg, phlc loi: Qui ndy duoc rrich l6p dd kben thuong, khuy6n khich vdt chAL dem t4i lqr rch

chung va nang cao phfc lgi cho c6ne nhan vi€n va duoc rr]nh bay n]u m6t khoan phei tia tren Bang can diii kii

Cd hlc phai tre cho c6c c6 d6ng duoc ghi nMn ld l$oAn phai trA trCD Beng Can diii kii roan cua C6ng ty sau khi c6th6ng b6o chia c6 tic cna Hoi d6ng Quan rj C6ng ty vd th6ng b6o ngay ch6t quyan nhAn c6 c cia Trung tan Luukt chung khoAn Viet Nam.

2.18. Doanh lhu

Doanh thu bdn hangDoanh thu b6n hang duoJ ghi nlran knid6ng thdi th6a m6n cAc didu kiCn saul- Phan lon rni ro va loi ich g6n lidn vr;i quyAn sd hii! san phAm hoAc hang h6a da duqc chuyan grao cho ngudi

- Cdng ty kh6ng cdn n6rn giii quydn quin li hing h6a nhu nguiri sd hih hang h6a hoac quyen ki6n soar hangh6al

- Doanh thu iluqc xAc dinh tuong d6i ch6c ch6n;- C6ng ty da thu duqc boac sC rhu duoc loi ich kinh tC tn giao dlch b6n hangj- Xdc dinh duoc chi phl ljen quan d6n giao dich b6n hang.

Doanh thu hoat d1ng tai chinhDoanh thu phdt sinh ti ddn hi va c6c klnan doanl rhu hoql dong taithii hai (2) diau kicn sau:- C6 khc khoan doanh thu hoat d6ng tdi chinh khac duqc- Doanh thu du doanh thu hoat dong Ai chinh k

2.19. Crc khoan ginn tri!doanh thu

chinn kh6c duoc ghi nbAn kbi thda man ddng

Cac khoar gjam fir doani thu b6n bang, cung cdp dich lu pbAt sinl trong kt gdn: Chi6r kh6u thuong mai va banebAn bi tra l4i.

CAc khoan chi6t kh6u thuong mqi, hang bdn bi tra lai phat sinh cnng kt ti€u thu san phiim, bdng h6a dich vu dugcdidu chinh giam doanh rhu cia ki ph6t sinh. Trudng hap san phim, hdng hod, dich vU da tiCu thu tu cac k)r trudc, diloki sau m6i ph6t sinh cAc khoen gidm trir doanh thu thi duqc ghi giam doanh thu theo nguyen tdc: ndu phrr sinh rrudcthdi di6m ph6t hani 860 c6o tii chinh rhi ghi eidm doani thu tren BAo c6o Ai chtnh cna kt lap b6o ceo 0q r'dc), vAneu ph6t sinh sau thdi di6m phar hdnh Bao cAo t)i cbinl rhi ghi gian doarfi rhu cua ki ph6r sinh (*i sau.).

2.20. Gi5 v6n hntrg ben

Cia v(in hang ban hong ki duqc ghi nnan phn hqp v6i doanh thu ph6r sinh trong kt va dam bAo ruen rhi nguydn ricrhAn trqng. CAc trudng hqp hao hut var tu bdng h6a vuot dinh mLrc, chi pht vuot dinl mfc binh rhudng, hdng tdn khobj mAt mat sau khi da trn di phan fad$ nhi€m cna rap th€, ca nhan c6 licn quan... duoc ghi nhar ddy dn, kjp thdi vaogid rdn hang ban trong k).

2.2L Chi phi tii chinh

Cac kfioan chi phi duoc ghi nhan vao chi phi tai chinh gdn:- Clri phi di vay v6n;- Khoan ld phar snh khi ban ngoai le. 16 ry gi , hdi do6i. . .

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Eia chi: D?i 16 T6n Dfc Thenq, AnC6ng ty Cd phin, ic quy Tia 56ng _ Bdo cro dichinh gi la niCn d0

kC todn tt ngay 0t '0i 20 t8 d6n nse) l0 06/20Is

C6c khoan tren duoc ghi nhan theo t6ng si5 ph6t sinh trong ki, kl6ng bn ft v6i doanh thu hoar d6ng Ai chinh.

2.22. Thu€ thu nh4p doanh nghiep

a) chi phi thu6 TNDN hien hanhChi phi thu6 TNDN hicn hdnh duoc x6c dinh rrcn co sd thu nt4p chiu thu6 trong kt va thu6 sudt rhu6 TNDN trong ktk6 toan hien hdnh.

b) Thu6 suat thu6 TNDN nam bi6n henhC6ns ty hien dang 6p d+ns mrrc thu6 su6t rhu6 TNDN la 20% cho k, k6 toan tu ngdy 0l/01/2018 d6n ngdy30106/2018.

IllI

IIpF 2.24. rhang tin b0 phan

ITrong ki, hoat d6ns kinh doanl chtnn cna C6ns ry ld b6n ic quy vd chn y6u di6n ra tr€n lar r rh6 Viet Nam ncn C6Jsry kn6ng trlnh bey 860 cAo b0 phAn rheo liDI Wc kin}t doanh va khu UJc dia ly.

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2.23. Cic ben li€n quan

c6c ben duqc coi h li€n quan n6u b€n d6 c6 kha ndng kiam soat hoic c6 anh hudng d6ng ke d6i v6i b6n kia trongvi€c ra quy6t dinl va cac chlnh sach tdi chJnh vd hoqr dong. Cec b6n li6n quan cna C6ng ty bao g6rn:- CAc doanh nghiep trUc ri6p hay gi6n ti6p qua m6t hoic nhidu rrung gian c6 quyan ki6m soet C6ng ty hoec chiu

sU ki6m so6t cia Cdng ty, hoac cing chung sU ki6m so6r vdi C6ng ly, bao gdm cd c6ng ry me, c6ng fy €on vac6ng ry li6n kiir;

- Cec cd nhan tr.uc riep horc gi6n ti6p nirn quydn bjeu quy6. cna C6ns ty ma c6 anll huong dAig k6 d6i vdi C6n:qty, nhiing nhan ss quen li chn ch6t crta C6ngry, nttng thanh viCn mar rhjii rong gia.tinh cia c6c ca nian nay;

- C6c doanl nghiep do cdc cd nllen neu rrCn nin rruc ti6p hoic gi6n ii6p pbAn quan rrgng quyen bi6u quy6t tro4cc6 dnh hudng ddng ke (di cdc doanl nghiep nay.

Trong vi6c x€m xet tirng m6i quan hc cia cac b€n li6n quan d6 phlc vu cho viec lap vd trinh bay tsao cao rai chinhgiiia nien d0, C6ng ry chn )t r6i ban ch6t cta m6i quan he hon ld hinh rh{rc phAp ti cna cac quan hC d6.

3. TM{ VA CAC XHOAN TU'OIIG DU'('NG TIfi\

Tien n4tTiAn gningan hdng kh6ng ht h?n

l0/0t2018 01/01/20t8\ND

5t4.897.20039t.254.5U

VIID88.629.440

5.556.979.5r5

906.r 5t.784 s.645.608.9s5

1 8

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C6ng ty Cd phin Ac quy Tia S6ng 860 c6o ai chinh gina ni€n itoDiachi: Dai ldTdn Duc Thang. An Duong. TP HeiPhdng KikdroAnrirngay0t0l /20t8danngr) J0/0620tS

4. PHTiI TITU C TA KIicH HANG NGAN HAN3UMl2018 0v0v2018

\,}IDa) Phei thu cna kh{ch hnng chi fi6r theo khdch btng c6 s6 du ldtr

- Chinhanh Cnng ty c6 phanthi6t bi Brru di9n - Nhd r&iy 5

- Trnns Horizon Co., Ltd- Aung Phone Pyae Co., Lid- Ctcknoan pheithu khach

hans khac

Ci6 td DuDhdne GialriVND

7.315.896.06025.I62.500

3.338.842.850

1 .223.323.85027.Om.D9.6J1

6.076.t',78.256

26.491.25t.326

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(4.103.603.991)

0 5

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DPlni thu cnakhdch hnng lA benl ianqu.D

4.245.340 1E5.134.660

(Xenthang tin chi iat qi Thu)iit ni JT)

s. TR L TRU'dc cHo NG.UdrB?iN NGAN HAN3U06t2018 01/01/2018

Cii tri Dlrphdng Gi6 tri Dvphdng\ND

226.161.t50

119.274.137

47.784.554

44.',7U_000

VND \4{D

Hui*ou Xinkehua IndustryCo.,ltdCdng ty TNHH Sd ruAt -Thu0ng nCi Nd ThanhCAc khoan tns tru6c k}l6c

34s.435.2a7 412.568,554

6. PH,lrrHUKtic

a) Nein henTem tngPhai thu BI{YT, BIDGIPhei thu kh6c

VND \i}.ID

30/06/20t8 01/01/2018Girtri Dyphdng G'6 tri Du phdng

263.049.03368_079.92243.053.455

VND

142.922.83284_857.0636l-076.921

VND

374.t42.4rn 288.8s6.E16

D Dni h?nKi cuoc, hi quy 194.862.832 t94.862.832

r94.862.832

l 9

194.462.432

IIII

II

96ng ty_C6 plin At quy Tia seng Beo cto tdi drinh giiia nitn ilODia chl: Dai 16 Tdn pfc Thang, An puong, TP HaLi Phdng Ki k6 toen tt ngay 0 t/01/2018 d6n ngay 30/06/20 t 8

7. TAr s,iN rHfu cHo x0 Li

Tai thli di6n 10/06/2018, tai san thiiiu chd xt It phat sinh rrong kj, h nguyen vat ljeu v6 binh ic quy vd mot s6 var tukhac v6i l6ng giAfi 256.685.168 VND.

8. Ng )LlUCac khoan phA;lhu qua hcn thanh to6n hoac chua qu, han nhrmg kh6 c6 kha nane rhu hdil

r0/0t20l8 01/01/21J18{l

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M{D \4.ID838.646.000

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838.646.000

" 482.504.836- 440.000.007- 399.330.910- 431.170.879

Cdng ty TNHH Duy Thinh

Cdng ry TNIII DITM Hdng HaDNTN TM&DVThiCn NganCna hdna ic quy TruimA NhatC6ng ay TNltrl Phong Lam

cic d6i tuons khac

9. EiNG TON KIo

Nsuyen IiCu, vat fiCuC6ns cu., dqng cuChi phi san xl6t kinh doanh ddd-a

Thanh phimHang hoiHang gtidi b6n

IO. CHIPHiTP"i TRUOC

a) Nsin hen- Bao hiimtaistn' C6ng c! dqng cu xlardnng- Crc kloan khdc

D Dei h?n- Cdng cu dlne cu xltt dnng

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399.330.910

431 .1',70.879

2.284.955.nl 600.825.443 2.919.658.061

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31.635.064.679

4.948.796.973151.45t.018

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(544.123.914)

74.699-7 4a.7a4 (s66.001.287) 65.450.377.706 (544323.9r4)

30/06/2018 0l/01/20 t8\1ID

112.1t7.34820.833.334

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May m6c,rhi6t bi

12. TAI siN C6 DNH THI]ITAI cTfr{H

Nguytn gi6S0 du dau nams6 d'. cu6i ki

Gi6 tr! hao md! luy k6S0 du dau nam

- KhAu hao tmng kiS0du cu6i kt

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Ki ki5 toan tll n

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t'l Ld quydn srl dung ddt lau dai v{ti dien tich 200,8 m2 tai 16 dat s6 800 dudng Nguy6n Lumrg BAng, phudng HdaHi6p Nam, quan LiCn Chiau, rhdnh ph6 Da Nens.

14. CHI PHi xAY DTING Co B,iN Do DANG

chi phi xav dung co bdn dd dang cuiii kt va ddu nrm lin luot ld 67.482.828 vND vd r49.6r0.i 16 vND, dny ld c6cchj phi La. p hoD rrong rhiri gian mua s6m, 6p dat tAi san moi cia C6ng ty.

22

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III

C6ng ty Cd phin ,ic quy Tis Sing Beo c6o tni chinh giira ni€n itoDia cfii: D?i 16 T6n Duc Thang. An Duollg. TP Hdi Phdng Kt k6 toAn tu ngdy 0 t/0 U2018 d6n ngdy 30/06/2018

rs. PIIfu TRi Nc.rtdrB,in xc,ix sax30t06t2014 0l/01/2018

Gid rri

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D Phni tre nguli Mn ln cdc b€n 9.9tt .836 9.911.836 4.474.664 4.474.668lietr qurn(Xenthong tin chi dAt tui Thuliit ninh 37)

16. NGUdIMUA TR;, TSN TRTIoC NGAN HAN

- Abdullah Mohanrned Muthana for ceneEl Tmding Esr &

- Cic d6ituong kh4c

30/06/2018 01/01/2018

9r;i,i,lAti

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18. cItr PfrPHAITR.A NGAN HAN30/06/20t8 0 v0v20l8

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19. PIT4ITRT{ NGAN HAN KHAC

a) Nsin hsnKinh phl c6ng doe'nBao hi6ms hoi

cic khoan phai tld, phni nop khac- Qui an sifi ra h1i- Qui qtijc phdng dja phw:'ng, qu, A thien- Inira, phdi tri cdn bO c1ng nhan ien- PhAi tA tq caip ngtdi lao dan?

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Theo Nghi quy€t Dai boi d6ng c6 d6ng thudng nien nam 2018 ngay 26104/2018, C6ng ty c6ng b6 viCc phan ph6i loinluan n6m 2017 nhu sau:

36 tiCnri le

KAt qua kinh doanh sau rhu6 ndm20l7va LNSTnnmtru6c chuyen sansTrlch Qui Eau tuphat rnanTnch Quy khen thudng ph[c lqiChitm c6 rtc(uons tng n6i co phin nhan 400 \4\iD)

b) Chi ti6tr,lin diu t'r c'ia chn s,&h"u

30/06/2018

50/o

6%86%

51,007"49,00%

yo

51,0u/"49,0U/"

\,,}lD3 . 1 2 0 . r 8 l . l 3 8

150.172.088180.206.506

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Tap doen H6a chir \4Ct NamC:c c6 ddng khac

conc 67.454.800.000 tooo/. 67.454.800.000

\ND34.1{)(1.520.00033.050.280.000

\,ltD34.41)1.520.00033.050.280.000

tn0"/.

c) Crc giaodjch G \6n utr cdc chn s6 hnu !n phen ph6i c6 tfc,chia tqi nhu6D

6 rhang diunam 2018

6 thang diunLm20lT

VOn dau tucnachi sd h$u- /o4 gap aaL htn

- t/iin gdp cu,ii kic6 rrtc, t<ri ntruan:- d trtc trl nluin ptai ra deu nam- C0 rnc, binhuan phAitrn trcns kj,

+C6 ric,loinhuan chia rr€n ldinhuan ndm truoc- cd t fc loinhuan da chirra bins. ian

+Cb tirc,lqinhuan chia trCn loinhuan ndm!rudc- s0 ducu6i l f '

O c6 phi6'

56luong cd phi6u dIDs Li phit hnnh36lu!'ng c6 phi6u di ban ra c6ng chnns

- C6 phiilt phii thang56lrqnc c6 phi6u dang tuu hdnh

- Cd phidu phij thangMenh giaco phieu dans hru hanh: 10.000 VND/d phi6u

\4!D67.454.800.000

67154.800.00067.151.800.000

2.698.192.Un2.698.192.0002.698.192.00t)2.698.192.000

\TND

67.454.800.00067.151.3A0.00067.151.840.000

674.548.000

674.s48.000

674_548.000

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30/00/2018 0 t /01/2018

6.745.480

6.745.1806.745.480

6.715 480

6.745.480

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30

C6ng ty Cii phAn .ic quy Tia SrngDia chi : Ddi 16 ]on Dtc Thang. An Duorg. fP Hai

e) Cdc qui cna cdng ty

Qut deu lu ph6t ri6nQuY knac throc v6n chn s(thiru

USD

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. B io c l io t i r ic l inh g ina n i6n d6L€ lodn r l } nsay0l 0 l 2018 ddn nedy l0 0o 2018

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5.037.436.3685t.825.362

5.239.433.8r8 5.089.26r.730

23. cAc KH0AN MVC NGoAr B,{NG cAN D6r KE T0AN

a) Tii sAn thu6 ngoiiC6ng ty ki hqp d6ng thuC dal tai xa An Diing, huyen An Duorg, thdnh ph6 HAi phdng de srt dUng vao muc dich xaydung nl1d lam viec, nha xlidng san xuAt. Thdi gian rhu€ ddt la 50 ndn, ru ngny 0l/12lt994 den n g|y Ot/t2tZO44.Dien ti€h khu diit thuC ld 34.894,0 m2. Theo h9? ddng nay, C6ng ty phai tra ridn rhue d6t hang nam cho dCn ngaydeo lrAn hoD ddng theo quy dinh hitu hdnn cia Nhd nu6c.

b) Ngoei te cnc lo?i

30/06/2018 0l/01/2018

2.726,17 218.801.60

Doanh thu bin ic quy

\4!D

I15.539.581.038

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680.0r2.060 88.564.Es0Doanh fhu di vti cdc beo r6n quan(Xenth'ng tin chi fiAt tui Thuyiit hinh 37)

25. CAc KIo?iN GI,,(M TRI'DOANH THU

Chiel khau thudnA maiHAng b6n blrm ]ai

6thang ddunam2018

6 th6ng diunam 2017

vt\D1.550.078.740

42.197.840

\4!D821.203.6599.492.790

1.592.576.5E0 920.696.449

l l

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26. GIA VON Hi.NG BAN

6 ih6ns daunlm20lT

6 th6ns daunnm 2018

Cia v6n cna ha'ng ho6 dabtnDvphdne/Glodn nhep duphdne)g;amsi6 hd.g tdn kho

\,,}.ID100.090.778.284

21.671.373

\,IID'73.123.052.422

(62.153-392)

100.112.455.657 7J.060.599.0J0

27. DOANH THUHO4T DONG T,iJ Cff\'H

lni ticn sni.licn cho vayLaich€nh lcch ri gi6phat sinh trons k'raichenh lcch t i s i6d6nh sia his6 ducu6ikj ,

2E. CHIPHiTAICITiNH

Ijitien vay16 chcnh Fch ti sil ph6t sinh rrong ki16 chenh Ech. i gi6 do d6nh gi6 his6 ducu6iki

29. CHr PHi B?iX Ei.NG

Chiphinguyen l iCu, vat l ieu

Clhi phl nhan cdng

Chiphi ldrru hao rii snn c6 dinhChiphlbao hdnhChi phidich vu nua ngod'iftiphlkh6c bang tiAn

6 th6ns dAunam 2018

6thAng d i r !nIm20l7

\,,t!tl

3.172.772

98.547.280

\4!D\.602.200

38.567.9709.247.Ol6

tot.72Ln52 49.417.ta6

6 thans d,unim20l8

6 thdng ddun'm2I17

VND1_368.093.300

84_2463293r 9.416.218

\4.ID1.404.185.01I

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nam 20186thdns d;u

nam2017\,}TD

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\,,IID269.48.605

1.299.494.783ln.t81.728

t.t53.7 t2.6001.052.182.0443.077.990.945

7.ss9.565.676 7.010.190.705

3 2

c6ngty C6 phdn.ic quy Tia SdngDia chl: Dai l0 T6n Dric An Dumg, TP Hai

30. CIIPHi QU]iN LVDOANH NGm

Chi phinguyen liCu, vA1 [6uChiphinhan consChiphlkh6u hao taisan c6 dinhChi phi du phdne/(Hoin nhAp du phdng)Chi phi dich v! mua neoAiChiphikh6c bing l idn

3r. cllr PHiICtiC

Chiphi boi thudns neudi lao dOng do vi pham hqp ddns hod0ng

Clc khoan khic

32. CHI PHi THU6 TIIU M.I,{P DOANH NGHII]P HIE\ HANH

T6ng ldinhuAn k6 ro6n tru6c thu6 TNDNCac khonn diau chinh rIDs

- Cnc khodnchi pht khAng A@c tnCdc khoan didu chinh gian

- ChuyAn 6 ftndn trutcTh! nh6p chiu rhu6 TNDNThu6 suli.rhu6 TNDN

Chi phi thuC TNDN hien hnrh

Thu6 TNDNphain6p ddu namThue TNDN da nop trons ki

Thu6 TNDN ph6i nop cu6i kj,

860 cdo tei chinh gii?s nien d601/01/2018 dCn nsiv 3 0/0610 t 8Ki k6 to6n rt

6thdng ddonim 2018

6 th6n8 di,unam2017

\,ND44.884.267

2.540.072_395256.052.658(n.82t.07t)

308.754.9741.098.293.672

\4{Dt26.088.',t47

2.28,r'.418.24"1313.300.82452.018.609

607.098.954726.n5340

4,220.236.495 4.r09,65n.12r

6thAng dAundm20l8

6thAng dduntm2017

\,]\D124.409.334

3_770.940

\,ND

2.118.856

128,t8I.274 2.11E.856

6thAng diunAn 2018

6.hrns diunam20l7

(Ea diau chinh)\,,|lD

261.030.1613.710.94r)

3.770.910

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20%

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i,-;

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52.960.220

(506.379.664)

(453.4r9.444)

33

Cdng ty C6 phdn.ic quy Tia S6ng Beo cto tni chtnh qiii" niEn il,iDia chi: D?i l0 T6n pfc Thing, An Duons, TP Hai Phi'ns Ki k6 toan il ngay 0l/01/2018 ddn ngt j0i06l20I S

33. T;I CO BAN TRFN c6 PHIU]\4Cc linh to6n hi co ben tren c0 phieu cd rha phar ph6icho c6c cd dons sdhitu c6 phin phd rh6ns cra C6ne lyduoc thuc hien dua hen c6c s6 tieu sau:

6 th6n8 ddundm 2018

6 th6ns diu\am20l7

(Da didu chlnh)

rai nhuan thuin sau ftu6l,oinhuan phan bd cho cd prti6u phd thonsCl6 phi iu pho rhdns lw hanh brnh qu;n rrong tg

L6i cd bin tren c6phi6u

Chiphi nguyen ficu, vat rcuChiphinhan c6ng

Cl'iphlkhau hao tdi san cd dlnhChi phl duphdng

Chiphld ich vq mua ngodi

Chi phi khrc bins tia.

\A.ID208.069.941208.069.941

6.745.480

\,'IID2.49-22-4912.497 _222.491

6.745.480

3 l 370

Cdng fy chua c6 dU tinlr trich Qut khen thuone, phric loi tren Loj nhuan sau thu6 qi c6c thbi di6m hp Bao c6o taichinh.

34. cI Hiis]iN XUAT KINH DOANH THf,o fuj T6

6 thAng dAunAm2018

6thdng dAunAm 2017

\ND84.405.3%.639I0.426.666. I 833.771 .aO7.8311.20t.4s7. l8.148.941.7964.2t7 _t74.534

v\lD66.90',7 .371.4r99.263.1 14.63l3.405.200.20|.205.79t.2096.513.885.2r9| .904.074.761

rr2,t6t.448.177 49.203.437 .459

C6og ty C6 phin Ac quy Tia Srng 860 cdo tli chinh giiia ni6n .i6Dia chir Dai 16 T6n Dric Thdng, An Duong, TP Hai Phdng Kt kC toAn tu ngiy 0l/01/2018 d6l) ngay 30/06/2018

35. CONG CU TAI CHiN'HG' luar conS 'u rdichnh cua Gi ls r) bJU g;n

Ga rr :sd ki luan30/06/2018 0l/01/2018

cir 86c Duphong Dqphong

Tni satr tni chinhTian vd cac khoan tuonsdiiong tien

Ph6i thu khdch heng, phnithu kh6c

\'ND

906.151.784

32.246.s04.119

\4!D

(4.27s.782.920)

\4\D

5.645.608.955

40.361 .045.290 (4.303.601.99r)

33.152.6s5.903 (4.27 5.7a2.9201 46.012.654,245 (4.303.603.991)

cia trisd t6 tuan30/06/2018 0t/01/2018

Nq phti tra tni chinh

Phai tni ngubi ban, phaitrA khicChiphiphait la

\4{D

60.153.625.09720.223.141.683

85.42.965

\,\ID

60.158.6r6.892I1.710.058.571

4t1.243.417

80-.162.389.745 72..282.918.882

TAi sAn tai chinl vd nq phei rre tai chini chra duoc drnt gi6 rheo gia fi iqp ti tai ngdy k6r thfc ki k6 ro6n doTh6ng tu s6 210/2009/TT-BTC ve c6c quy dini hien hdnt y€u cAu trinl bey 860 c6o tai chid ve rhuydt minl rh6ngtin d6i vdi c6ng cu tAi chinh n}lL"ng kh6ng dra ra hudng dAn tuong duong cho vi€c dinh gi6 vd ghi ntan gi6 tri hqpIt crh cec iai san fii chinh vA no phai fa tdi chinh, ngoai rd cAc khoan rrich lap du phdng no phai thu kl6 ddi daduoc neu chi d6r iai Thuy6t minh lien quan.

Qunn lj rni ro tiichinhRiri ro fii chinh cna Cdng ty bao gdm rLji ro thftruong, rti ro rin dung vA rrii ro thanh khoan. C6ng iy da xay dunghc th6ng kiarn sodt nhAm dan bao su can bins o mft hoD li giira chi phi rui ro ph6t sinh va chj phi quan li fii ro.Ban Ciim d6c C6ng ry cd trAch nhiCm th€o d6i quy rrinb quan ly rui ro dC dam bao su can bing hgp li gina rui rovi kidn soet rti ro.

R i to thi ttrdngHoat d6ng kinh doanlr cia COng ty sC chn y6u chiu rui ro khi c6 su thay d6i vC ri gid h6i doai vA taj suAr

Ri i ro ve t is ie h6idoai:C6ng ty chiu rui ro v6 ti gia do gi, tri h9? l, cna cec iudng tidn trong ruong lai cta m6r c6ng cu tai chtnh sC bi6ndong th€o nhiiig thay d6i crla ri gi6 ngoai ie khi cec khoan vay, doanh thrr vd chi phi cna C6ng ty duo. c ihUc hienbang don vi iian t€ khec v6j ddng Viet Nam.

R ! l i r o \ i J d : . u ; l :cdng tv chiu rii ro vc lai suat do gia ri hoD ly clia cac ludng tidn trong tuong rai cna m6r c6ng cu di chinh sc bi6nd6ng theo nhnng ftay d6i cna lai sudr rhi rnrong khi C6ng ry c6 phAt sinh cdc khoan dan gii c6 hoAc ki6ng c6 kj,han, cAc khodn vay va no chlu lai suer rha n6j. C6ng ty quan It rui ro lAi suar bing c6cb phan fich rtnh hini cqnhtranh rrtu thi truong d€ c6 dugc cAc hi suet c6 loi cho muc dicb cia C6ng ry.

C6ng lJ Cd phin Ac quy Tia Srng Bto cno tdi chtnh gina ni6n iloD r a c l ' i . D r i l o l i n D u c l l ' a n g . A n D u ( n i g . l l H a i P l o n g K y k a r o a n t u n g a ) 0 l 0 l 2 0 l 8 d e n n g a y J 0 0 6 l 0 l 8

Rtni n {n d(ngRni ro tln d+ng h rni ro md m6t b€n tham gia trong m6t cdng cU tai chinh }oic hq? ddng kl6ng c6 k1}A nang *rUchien duoc nghia 4r cia mlnn ddn d6n t6n ttrit vi tdi chini cho C6ng ry. Cdng ry c6 cd( rui ro rln dgng tu ho4t dongdong sen xu6t kinh doanl (chn yiiu d6i vdi cec knoan phai thu kh6ch hans) va hoat d6ng rdi chinh (bao g6m tiin tsuingan hang va cdc c6ng cu tdi chinh kh6c)

Tir I namtro TrCnd6n

cOns

\AD

906.151.784

27.775.858.367 194_862.832

\4.1D

906.151.784

27 .970.n1 .199

2E.682.0t 0.151 194,462.832 28.876.872.983

T?i ngly30/06/2018Tian vi c6c khodn tuonsduong tian

Phdithu khrch hds, phaithu klrc

cong

T?i ngny 01/01/2 018Tian vii cAc khoen tudsduons ti€n

Phaithu kh6ch hdns, phai

c0ng

5.645.608.955

35.868.578.467

5.645.608.955

36.063.44t.299t91.462.832

4 | .5t4.147 .422 19.{.862.832 41.709.0s0.254

Rtni to thnnh *hotinRni ro ihanh khoen IA rlij ro C6ng iy gAp kh6 khan khi rhuc hien cac nghja vu lai chjnn do thi6u v6n. Rni ro thanhkhoan cna C6ng ty chn y6u phdt sini tir viec cdc tdi san tdi chtnh vd no phai tra rai chinh c6 cAc thdi di6n dAo hankhac nhau.Thdi han thanh ioAn clia c6c-khoan nq phai tra tai chtnh dua tr€n cac kloan tbanh toAn d$ ki6n theo hoD ddng nhu

Tir l nnmtrdu6ng

Tren I nAm Tr6n 5 n6n c!nc

\ND

60.153.45.09720.133.557.083

85.622.965

\4!D

89.584.600

\4!D

60.153.625.09720.223.t41 .683

85.622.965

\4\DTsi ngny30/06/2018

Phni trd ngudi bin, phAi

ChiphlphairA

80.372.805.r45 E9.584.600 40.462.389.7 45

T?i nsny0l /0t /2018

PbAi hd nsudi bdn, phdi

Cbiphlphdi t rn

59.389.936.76111.820.473.s73

414.243.417

60.158.616.89211.710.058.573

4t4.243.417

768.680.13189.584.600

71.424.654.r51 858.264.73r 72.242-9 r8.aa2

C6ng ty cho ring mfc dO tap tlung rni ro d6i vdi vi€c ffi nq la th6p. C6ne ry c6 kia nang thanh ro6n cAc khoan nod6n han tir ddng fien tt hoat d6ng kinh doanh vd tidn rhu ti c6c tdi sen taj chini dAo ban.

36

C6ng ty C6 phAn Ac quy Tia Srns Bno c6o tAi chinh gita ni€n iloDia ch;r Dri lO 'rdn Dnc Tharrs, An Duorg, TP Hdi Phdng Kikiitoan ftnsay 0l/01/2018 diSn ngay30/06/2018

.]6. NHtI\G SLT KI TN PHiiT SINH SAU NGAY ru,T THUC Ki KE TOAN

Kh6ng c6 su kien trens yiSu ndo xay ra sau ngiy kiit thric ki k6 torn d,)i hdi phai duo. € diau chinh hay cong b6 tren860 cAo tai chinh gita niCn d6 nay.

37. NGHTSP WVA sO DU VdrcAc Bfo ufr{ QUANTrons ki, C6ng ty c6 cac siao dich ph6l sinh vds6 dul4ingay k6i fttc ki k61o6n voicdc b€n liCn quan nhu sau:

Gjao dich phat sinh trons ki:

6lhana alau 6thang dau

DoaDh thu bdn hnngConary CP DAP - VnachemCong ty CP Phan hn Ninh BidhCdng ly CPH6achit \4et tdCdng ry TNHH Ml VDamNinh Binh

Mua nsuyan i€tlieuCN cdng ty CP Hoi lg nghe Qu€ han ' X-l.l Kynshe que han Hai Phdns

s6 autaingay t6trtrlc t3 trri toan:

PhAi lhu ngin h?n cna khdch hAngTap doan HoA ch6t \,let nanc6ng ry cP Hda chir vgr ricon8 ry CP Phan 6n Ninh Binh

Phni iricho ngudi hin ngiD h4ncNC6ng ty CPHoiki nshe Que han - xN Kinehe que han HP

Gao dicb vdicac bCn len quan kh6c nhusau:

Thu nhap cna T6ng 6i6md6cThu nh6p cna IDQT va nguoi quan ii kh6c

C6ng ty nE

Lung ran ooan Hoa cnrr

Cnng Tap doan Hda chAt

Cnng Tep doln H6a chit

M6i quan hC

Lung Lap ooan noa cnar

Cnns TAp dodn Hoa chatCing Tap doan Hoa chilcnns Tap doan H6a cbit

rung r4p ooan hoa cnar

nam2018 nlm20l7\,ND

6E0.012.06018.577.11017.838.150

643.596.800

\4\D

88.56:1.850u.n1.770I1.790.6E052.496.100

r9.265.03919. 5.039

30/06/2018 0v0v2018\'}ID

4.245,340

4.245.340

9.9r1.836

9.911.836

\rIID185.r3,1.660

150.000.00031.900.0003.234.660

4.171.664

4.174.66E

6 thang deuDEm 201E

6 !h6ns diunAm 2017

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