IONG CONC TYPHAN BoN vA HoA cuAr onu rui

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CONG HOA XA HQI CHU NGHiA VIET NAMDQc lflp - Tg'do - H4nh phric

HA NOi, ngdv,'b thang fl ndm 2018

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Kinh giri:-Uy ban Chri,ng kho6n Nhi nu6c-S& Giao dich chri"ng khodn Hi NQi

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Deloitte

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cONG w cd pHiN pHAN B6N vA H6A cHAr DAU KHi i,rrEN BAcTBng 4, Tda nhir Vi6n Dau khi Viet Nam167 Trung Kinh, Qu6n CEu Giiy, Hi N6i

MUC LUC

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BAo cAo LTfu CHUYEN TIEN TC GItrA NIEN DO

THUYET MINH BAo cAo TAI cHiNH GIUA NICN oO

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cONG ry cd pHAN pHAN B6N vi H6A cHAr Dnu KHi MrEN BAcTeng 4, T6a nhir Vi€n DEu khi Vi6t Nam157 Trung Kinh, Qu6n CEu Gi5y, Hi N6i

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Ban Giiim tt6c C6n9 ty Cd phEn Ph6n b6n vi H6a chdt DBu khi MiEn Bec (gqi tet li 'C6n9 ty1 de trinhb5o c5o niy cing vdi biio c6o tii chinh gifra ni6n clQ cia C6ng ty cho ki hoat d6n9 6 th6ng k6t th[cngby 30 thiing 6 n;m 2018.

HOr obNG euAN rRI vA BAN GrAM o6c

Cac thanh viCn coa H6i tt6n9 Quin tri va Ban Giiim tt6'c dE diEu hinh C6n9 ty trong k| vi d6n ngiy l6pb6o c5o niy g6m:

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Bi N9uy6n Thi H6ng Dung Chi tich

Bi Hoing Thi Thu Hing Uy vi6n

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0n9 tlguy6n Nggc Lu6n 0y vi6n (mi6n nhiem ngiy 01 thiing 7 nem 2Ol8)

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Ban Gi5m al6c

ong Cao Trung Ki€n GiSm tt6c (bd nhi6m ngay 01 thiing 7 n;m 2018)

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thuc ve hdp lf tinh hinh tai chinh cria C6ng ty tai ngay 30 th5n9 6 nem 2018, cung nhu k€t qui noai ::toi

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hqp v6i chuen muc k6 toiin, ch6 d6 k6 todn doanh nghiep ViCt Nam vi c5c quy_dinh phiip lf c6 li6n ti-quan d6n vi6c lap vi trinh biy b6o ciio tii chinh gitra ni6n tlo. Trong vi€c l6p b5o c5o tiri chinh gifra -:ni€n tlQ niy, Ban GiSm ddc drrd. c yCu cau phiri:

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r N6u 16 cic nguy6n t5c kd to6n thich hOp c6 alrt-d. c tuan thi hay kh6ng, c6 nh[trg iip dung sai lQch

trong y6u c6n dudc c6n9 b6 vi giai thich trong b6o cao tiri chinh gira ni6n tl6 hay kh6ng;

. Lap biio ciio tii chinh gitra nian d0 tran cd sd hoqt tlQng lian tqc tnJ tn dng hqp kh6ng thd cho

ring C6ng ty sC ti6p tuc hoat d0n9 kinh doanh; va

. Thi6t kg vi thuc hiQn hQ th6ng kidm so6t noi b6 mot cach h0rr hieu cho muc dich lap va trinh bey

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w

cONG w cd pHAN pHAN B6N vA H6A cHAr DAU KHi MrEN BAcTEng 4, Tda nhe Vien Dau khl Vi6t Nam167 Trung Kinh, Quan C5u Gi5y, Hi N6i

BAo cAo cOA BAN GriH D6c (ridp theo)

rRAcH NHreM c0A BAN GrAr.{ o6c (ri6p theo)

Ban Gi6m tt6c C6n9 ty chiu trSch nhi6m d5m b6o ring sd k6 todn du-d, c ghi ch6p mot ciich phi hdp ddphin iinh m6t ciich hdp li tinh hinh tai chinh cia C6n9 ty d bdt ki thdi didm nio vir dim bio rSng b6ociio tii chinh gifra nien d0 tu6n thrl chudn muc k6 to6n, chd tt6 kA to6n doanh n9hi6p Vi6t Nam vi c6cquy dinh phdp li c6 li6n quan d6n vi6c lap vA trinh biy biio ciio tei chinh gifra nien d0. Ban Giiim tl6cc[ng chiu trdch nhi6m dAm b6o an toAn cho tai sen cia c6ng ry vA thLlc hi6n c5c bi6n ph5p thich hdpttd n95n ch5n vd phiit hi6n caic hjnh vi gian 16n vi sai pham kh5c.

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dai di6n cho Ban Gi6m d5c,

Nw

62:'l PH*\Htir

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tien quan tt6n viac tQp vi trinh bay biio c5o tii chinh giua ni6n d6 vir chiu tr5ch nhie.m vi ki6m so5tnoi b6 mi Ban Giiim ar6c x6c dlnh lir cEn thi6t dd dem beo vi6c l6p vir trinh biy b5o cao t;i chinh gitra

niCn d6 kh6n9 c6 sai s6t trgng y6u do gian l6n hoic nhBm l6n.

Nxlril,

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Ten Deloitte ddJ dr)ng d€ chi mot hoic nhiEu thanh vi6n cia Deloitte Touche Tohmatsu Ltd. mot c6ng ty TNHH co tru sd t?i Anh,vi meng lddi ci5c h6ng thinh vien - m6i thinh vien E mot td chfc iroc lap vC mit phiip li. Deloitte Touche Tohmatsu Ltd.(hay "Deloitte Toen cEu") kh6ng cung c5p dich vU cho cic khiich hing. Vui ldng xem t?i website www.deloitte.com/aboutdd bi€t th6m th6ng tin chi ti6t v€ cd ceu phiip li cia Deloitte Touche Tohmatsu Ltd. vi cec h5ng th;nh vi€n.

BAo cAo soir xEr BAo cio rir cHiNH cr0r lrEt o0

@h3tf: C6c cd tt6ngHol afting Qurin tr! vi Ban GiSm <ldcc6ng ty cd phEn itr6n u6n vi H6a chet DEu khi MiEn BEc

ching t6i tt5 so5t x6t b6o cao tiri chinh gic/a ni6n tlo kEm theo cia c6ng ty c6 phEn PhSn b6n vi H6a

chSt DEu khi MiEn B6c (99i tet la 'CAng ty"), dtrqc lip ngiy 08 thSng 8 n5m 2018, ti/ trang 4 d6ntrang 20, bao g6m Bing ian d6i k6 to6n giSa nien d6 tai ngay 30 thSnq 6 n;m 2018, Biio c5o k6t qua

noafdong kinh doanh 9l8a ni6n d0, 860 c5o lrtu chuydn tiEn tC aitra ni6n dO cho ki hoat dong 6 thiingket thrlc cing ngiy vi Bin thuyet minh biio cjo tdi chinh gitra ni6n d0.

TrSch nhiQm cia Ban Giiim 66c

Triich nhiem cta Kidm toSn vien

Trdch nhi6m crla chring t6i la dua ra k6t lu6n vE b5o cao tii chlnh gitra ni6n d0 kem theo dr.la tren kAtqui soiit x6t cria chin-g t6i. Ch6ng t6i dA ihrJc hiin c6n9 vi6c sodi x6t theo Chudn TU.6 ViCt Nam vE

nEp O6ng dich vu so5t16t s6 2a!b - So5t x6t th6ng tin 1ai cninn gifra ni6n alo do kidm to5n vi6n dOc

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K6t luQn cria Kidm to6n vi6n

c5n cf tr6n k6t qua soSt x6t cria chring t6i, chring t6i kh6n9 thSy c6 v5n dE gi khi6n chfng t6i chor6n9 b5o ciio tii chinh glfra ni6n d6 kEm theo kh6ng phin 5nh trung thtlc ve hOp ]f, tr6n c6c khiarang b5o ciio tai chinh gltra niCn dO kCm theo kh0n9 phan anh trung thtlc va hgp ly, tren cac Knla

can-h trong ygu, tinh hinh tei chinh cria C6ng ty tai ngey 30 thenq 6 n5m 2o18,- vi k€t qua ho?t.dongror !rrrrrrr lus evr19 L,

hlu chuydn tiEn te cia C6ng ty cho ki hoat d6ng 6 th6ng k6t thric cirng ngey, pht hdP

\kE toAn, chd d6 k6 to6n doanh nghiep Viet Nam vi c6c quy dinh ph5p If c6 li6n quan

cONG TY cd PHAN PHAN B6NvA n6a cNAr oAu xxi r{rEN eAcTeng 4, Ida nha ViCn Dau khi ViCt Nam167 Trung Kinh, QuAn CEu Gi5y, Hi N6i

MAU s6 B ola-DNBan hlnh theo Th6ng ttr s5 2OO/20!4fir-BrCngiy 22 th6ng 12 n6m 2014 cia 86 Tai chinh

BANG cAN o6r xE roAn GrtrA NriN oITai ngey 30 th6ng 6 n;m 2018

ThuygtMA s6 minh

100

rir sar

IV.

uI. Tii siin dii h?n khSc

1. Chi phi tre trr.(dc diri han

2. T;i san thuA thu nh6p hoen lai

r6ne cQrc rlr sAr lzzo = 1oo + 2oo)

Sd cudi ki

Ddn vi: VND

56 lEu kiA.

I.

TAt Siil NGAN HAil

TiEn vi cic khoiin hrdng aludng tiEn

1. TiEn

2. Ciic khoin trrong dLrdng tiEn

C5c khoin phiii thu ngin h9n

1. Phai thu ngin han cria khiich hirng

2. Tre trudc cho ngudi bdn ngdn han

3. PhAi thu ngdn han khic

Hing tbn kho

1. Hing t6n kho

2. DU phdng 9i6m qiii hing t6n kho

Tiri sin ngin h1n khric

1. Chi phitra trrjdc ngin han

2. Thu6 vA ciic khoen khic phii thu Nhi nddc

rar sAr olr x4r

G6c khoiin phii thu dii hqn

1. Phai thu dii han khiic

Tii siin c6 ifnh1. Tii sdn c6 dinh hitu hinh

- Nquyen gie

- Gi6 tri hao ndn fiy ka

2. TAi $n cd dinh v6 hinh

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172.668.368.483

144.551.393,463

45.? 82.370.721,

98.7 69.022.742

18,064.650.865

7.632.522.675

9.739.t65.442

692.962.808

9.4A4,92L,647

9.484.921.647

s57.402.508

567.402.508

24.946.40A,237

75.374,000

75.374.000

18.153.686.304

18.120.198.999

38.970.498.277

(20.8s0.299.278)

33.487.305

116.950.000

(83.462.69s)

6.717.347.933

6.7t7.347.933

144,291.844,313

120.524.790.382

12.428.967.028

108.095.829.3s4

17.082.205.161

3.826.014.540

12.786.236.913

469.953.708

5.362.189,458

5.407.742.357

(45.552.899)

1.322.659.312

494.180.788

828.478.524

29,258.729.723

83.374.000

83.374.000

18,963.232.508

18.918.458.737

38.761.094.050

(19.U2.635.31i)

44.773.771

116.950.000

(72.176.229)

10,212.123.215

8.430.634.986

1.781.488.229

110

111

7t2

130

131

132

136

140

141

149

150

151

153

200

210

216

220

22!

222

22i

227

228

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6

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260

261 9

252

270 t97.6t4,776.720 173.550.574.036

cic thuyqt minh kem theo h mQt bQ phQn hdp thenh cia b1o cAo tai chinh gita ni€n dA niy

4

+L,/

12

cONG TY cd PHAN PHAN B6Nvi n6a cxAr oiu rHi iuEx eAcTEng 4, Tda nhi Vi6n Deu khi Vi6t Nam

MAU s6 B ola-DNBan hanh theo Th6ng td s5 200/2014r[T-BTC

167 Trung Kinh, Qu6n CEu Giiy, Hi Ndi ngay 22 thSnq 12 nem 2OL4 cLia 86 Tiri chinh

BANG cAN o6r xE roAn GrUA NrCN o0 (ri6p theo)

Tai ngey 30 thlng 6 ndm 2018

Ddn vi: VND

56 tlSu kiSd cu6i k|NGUON v6N

Xq PHAI TRA

I{{ ngin hpn

1. Phei tre ngudi bdn n96n han

2. Ngr/di mua tre tiEn tddc ngdn han

3. Thud vir aic kho6n phii n6p Nhi nr.r6c

4. Phei tra ngudi lao cl6ng

5. Chi phi phii tri ngin han

6. PhAi tre ngdn han khdc

7. QUY khen thudng, ph[c ldi

D. v6N cHli so H(fu

L Vdn chri sd htu

1. V6n q6p crla chri sd hfu

- Cd phi6u phd th6ng co quyEn bidu quydt

2. QuY deu td phiit tridn

3. Ldi nhuen sau thu6 chrJa ph6n ph6i

- Ldi nhuen sau thud chta phAn phdifiy k€ d€n cudi ki trudc

- Ldi nhuen sau thud chta ph6n phdi ki niy

Tdilc cONG NGUON v6N (440=3oo+4oo)

Nguy6n Ti6n HungNgrrdi lip bi6iu

Ngey 08 thSng I n,m 2018

ME.6 rhlygtmtnh

300

310

311

372

5t5

314

315

319

322

400

410

417

411a

418

42t

421a

421b

440

10

11

t2

13

14

52.27A.949.552

52.274.949.552

It.465.079.242

22.531.726.497

1.650.394.404

707 .072.983

3.832.918.824

8.366.236.903

3.725.520.699

145.335.827.168

120.000.000.000

120.000.000.000

10.032.669.580

15.303.157.588

6.399.297.592

8.903.859.996

22.612.355.585

22.612.365.585

6.780.732.822

742.835.230

327.363.227

816.399.207

3.336.304.893

8.575.982.791

2.032.747 .42t

150.938.208.451

120.000.000.000

120.000.000.000

10.032.669.580

20.905.538.871

10.383.608.638

10.521.930.233

145.335.827.168 150.938.208.451

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197.614.775.720 173.550.574.036

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c6NG rY cd PHAN PHAN B6NvA H6a cHAr DAU KHi MrEN BAcTEng 4, Ida nha Vien D6u khi Vi6t Nam167 Trung Kinh, QuSn Cau Gi5y, H; Ndi

mAu s6 B o2a-DNBan henh theo Th6n9 tU s6 200/2014ffT-BTCngiy 22 th:ing 12 nlm 2074 cira BO TAi chinh

,.t5

s6

20

20

937.851.820.619

5.433.101.150

932.418.719.469

895.896.421.354

36.522.298.115

2.401.634 .7 L5

16.529.441.685

1.42t.152.660

14,973,338.485

1.155.803.045

1.165.803.045

16.139.141.530

3.684.112.154

1.325.204.381

11.129.824.995

832.134.753.357

11.332.936.s23

820.801.816.834

777.733.458.895

43.068.357.939

1.446.892.698

22.224.24t.1r9

8.165.214.546

14.t25.794,972

304.004.438

304.004.438

t4.429.799,4t0

4.338.174.938

(1.4s2.21s.056)

11.543.839.528

51

52

60

Bio cAo K€r euA HoAr DQNG KrNH DoANH GrOA NrCN o0

Cho ki hoat d6n9 6 thAng k€t thic ngey 30 th6ng 6 nlm 2018

cHi TIEU

1. Doanh thu b6n hing vi cung cipdlch vu

2. Cdc kho6n gi6m tru doanh thu

3. Doanh thu thuen vE biin hing vi cung cipdlch Yu (10=01-02)

4. Giil vdn hing bdn vi dich vu cung c5p

5. t(i nhuin gQp vE b6n hing vi cung cipdlch Yu (20=lGll)

6. Doanh thu hoat d6n9 6i chinh

7. Chi phi biin hdng

8. Chi phiquan li doanh nghiep

9. Ldi nhuen thuEn ti hogt dlQng

kinh doanh (30=20+21-(25+26))

10. Thu nhep khiic

11. Ld nhuin kh6c (/tO=31)

12. Tdng lOi nhuin kE to6n tnl6c thud

(s0=30+40)

13. Chi phithu6 thu nhap doanh n9hi6p hi6n hanh

14. chi phi/(Thu nhip) thu6 thu nhep doanh nghiap

ho5n lai

15. L{i nhuin sau thuS thu nhipdoanh nghiCp (60=50-51-52)

16. tii cd bin tr6n cd phi6u

Nguy6n Ti6n HrrngNgrrdi lAp bidu

Ngdy 08 th'ng I ndm 2018

01

02

10

11

20

2l

25

26

30

31

40

50

Thuy6tminh

t7

t1

t7

18

Ki niy

Ddn vi: VND

xi trd6c

r*!!q\a7 coNG TY \-. j?/ c6 pu i'N \o; I VU rnAN \:<l -,.... --f -. ..: l{

CONG IYcO rri'H

PHAil BdiI Vi .]A CHAI DAU KHI

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BAo cAo LUU cHuyEN rr'EN re crUA NrEN o0

Cho ki hoat d6ng 6 thing kdt thic ngiy j0 th'ng 6 ndm 2018

Odn vi: VND

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c6NG rY cd PHAN PHAN B6NvA H6A cHAr DAU KHi MrEN BAcTeng 4, Tda nhi Vi6n Dau khi Vi6t Nam

cHi TIEU

r, LW cHUyEx rrEil Tt HoAr ooNG KII{H DoANH

1. LS nhuQn tnl6c thud

2. DEU dinh clr,o aic khcin:KhSu hao tii sdn c6 dinh

Cic khodn dul phdng

(Lei) til hoat d6n9 deu tuGic khoin diEu chinh khric

3. Lqi nhuan tit ho?t atd,ng kinh doanh Endc thay itdiYdn Mu 6Ang

Thay adi cic khoen phai thu

Thay ar6i heng t6n kho

Thay d6i cilc khoen ph6i tre (Kh6ng kd l5i vay phai tre, thu6thu nhap doanh nghi€p phii nop)

Thay ddi chi phi k6 tnJdc

Thu6 thu nhep doanh n9hi6p d5 n6p

TiEn chi khdc cho hoat d6ng kinh doanh

Ltht chuydn tiEn thuin tit holt tlQng kinh doanh

u, Llru cHUyEil TrEr{ Ti, HoAr Dor{c DAU n/I. lren chr muasam, xayoung lSLUva

ciic tii san dii han khilc

2. TiEn thu thanh li, nhudng biin TSCD va ciic tai sen

dei han khiic

3. TiEn thu lai cho vay, cd tfc ve ldi nhuen a,rJdc chia

Ltt chuydn ffin thuin til hoqt ilQng iliu at

uI. tW CHUYEN TIEil TU HoAT ogflG TAI cHiNH

1. Cd tfc, ldi nhuan de tr5 cho chi sd hinr

Tien vA tr/dng ilrldng ti€n cudi k| (70=50

N9uy6n Ti€h HrlngNgrrdi lQp bidu

Ngey 08 th,ng I n;m 2018

DIn9Kg to6n trudng

ttAu s6 I o3a-DNBan henh theo Th6ng td s6 200/20l4ffT-BTC

Ki nivl.le s6

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16.139.747.530

1.708.067.604

(45.552.899)

(2.708.634.715)

(7s8.000.000)

14.335.027.520

38.840.599

(4 .077 .77 9 .290')

25 .642.077 .191

1.640.065.333

(896.094.808)

(639.433.000)

36.043.297.545

(140.521.400)

307.000.000

2.216.826.936

2.383,305,536

(14.400.000.000)

(14.400.@O.O00)

24.026.603.081

74.429.799.470

7.327.173.574

(46.518.524)

(1.470.019.971)

14,240,434,489

(14.289.173.816)

1.690.538.254

(2.851.126.87s)

595.381.275

(3.77?.747.809)

(1.703.453.s21)

(6.$5.148,003)

(269.120.000)

8.127 .273

1.U8.134.726

7.402,74t,999

(14.400.000.000)

(14,400,000,000)

(19.093.006.004)

150.834.253.839

131,741.257,835

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PHAN BON VAHOA CHA'T DAU KHI

Cec thuy€t minh kdm theo b mAt bO phan hdp thinh cia b6o c6o tii chinh gi(ra ni€n d6 niy

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cONG TY cd PHAN PHAN B6NvA n6a cxAr oAu xxi irrEn gicTeng 4, Tda nha Vi6n Dau khi Vi6t Nam

MAU SO B 09a-DNBan hlnh theo Th6nq tU sd 200/2014frT-BTC

C6u 22 thenq 72 nem 2014 cia 86 Tii chinh

Cdc thuydt minh ndy Id mQt b6 phan hdp thdnh vit dn dJdc dqc dbng thdi vdi b6o c6o 6i chinh gi(tani6n d6 kem theo

1. THONG TIN KHAI QUAT

Hinh thr?c isd hitu v6n

C6n9 ty Cd phEn PhSn b6n vir H6a chdt DBu khi MiEn BAc ("C6n9 ty"), duqc thanh l6p vi hoatd6ng theo GiSy chfng nhAn ding ki kinh doanh sd 0102886450 thay ddi len thf 10 ngAy 06th5n9 7 ndm 2018 (cdp l6n dEu ngdy 19 thiing 8 n5m 2008) do Sd Kg hoach vi DBU tr/Thenhphd He N6i c6'p. C6n9 ty dr.fdc chuydn ddi tir C6n9 ty TNHH MTV Phen b6n vi H6a chSt DEu khiMiEn Bic dLrdc thanh lap theo GiSy chrirng nh6n dEng ki kinh doanh s6 0102886450 ngay 19th5n9 8 n5m 2008.

Tdng s6 nh5n vien cia C6ng ty tai ng)y 30 thdng 5 n5m 2018 le 75 ngudi (tai ngey 31 thiingL2 n;m 20L7: 76 ngudi).

Nginh nghE kinh doanh vi hoet 60ng chinh

Hoat d6n9 kinh doanh cia C6ng ty bao gbm: B5n bu6n td, xd, sdi det; Bdn bu6n, bdn ld ph6nb6n (tn/ loai Nha nu6c cdm); B5n bu6n, bdn 16 h6a ch6t dd.c ph6p lrru hanh (kh6ng bao 96mh6a chet thri y, h6a chSt y t6 v) h6a chdt b6o ve thuc vat); Quing c6o; Nghien cfu thi trudngvi thim dd dr/ luan (kh6n9 bao g6m dich vu diEu tra va th6n9 tin Nha nu6c c5m); Td chfcgi6i thi6u xric ti6n thudng mai; Van tai hang h6a bing drldng b6, dddng thiy n6i dia; Kinhdoanh ba't dQng s6n; Kinh doanh dlch vq kho b5i; B5n bu6n hirng n6ng, l5m sirn nguy6n li6u(trar loai lam san Nha nu6c cem); xuat nhSp khdu c5c m5t hing C6ng ty kinh doanh; Dich vutr-( vdn h6 trd san xudt n6n9 n9hi6p (tnl loai Nhi nu6c cem).

Hoat d6ng chinh crla C6ng ty li kinh doanh cdc loai phSn b6n vi sin phdm h6a ch5t.

Chu k| s6n xudt, kinh doanh th6ng thddng

Chu ki sin xu5t, kinh doanh th6ng thudng c0a C6n9 ty dudc thtrc hi6n trong thdi gian kh6ngquii 12 th6n9.

Thuydt minh vE khi ning so sinh th6ng tin tren b6o c5o tii chinh gitra nien d0

55 li6u so sdnh tr6n Bing c5n tl6i k6 to6n gi8a ni6n d6 vi caic thuygt minh trrong r?ng li s5lieu b6o c6o tiri chinh cho nim tii chinh k6t thtc ngiy 31 thiing 12 nem 2017 cia C6ng ty dE

drrdc kidm to6n.

S5 li6u so s5nh tr6n Biio ciio k6t qua hoat d6ng kinh doanh gitra ni6n d0, Biio c5o hlu chuydntiEn ta gitra ni6n tl6 vi ciic thuydt minh tudng fng li s6 lieu biio crio tai chinh 9itra nien d6 choki hoat d6n9 6 theng kdt thic ngay 30 theng 6 n5m 2017 cria C6ng ty ar5 arddc soiit x6t.

2. co so Lep BAo cAo rAr cHiNH GrOA NrCN D0 vA ri xEroAn

Cd sd lQp b5o c5o tii chinh gifia ni6n ilQ

B5o c5o tii chinh giila ni6n d6 kam theo dudc trinh bay beng D6ng Viet Nam (VND), theonguyan t6c aid 96c v5 phi hdp v6i chudn muc k6 toiin, ch6 d6 kd to6n doanh nghiep Vi6t NamvJ c5c quy dinh ph6p li c6 lien quan ar6n vi6c l6p vi trinh biry biio c5o tiri chinh gifra ni6n d6.

86o c5o tii chinh gitra ni6n tl6 kdm theo kh6ng nh5m phin ;inh tinh hinh tii chinh, k6t quihoat d6ng kinh doanh vi tinh hinh ltru chuydn tiEn te theo c5c nguyan tec ve th6ng le k6 toiindrJdc chep nhin chung tai c6c nu6c khSc ngoiri Vi6t Nam.

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c6NG ry cd pHAN pHAN B6N vA H6A cHAr DAU KHi MrEN BAcrnuyEr urxH sAo cAo rAr cninx crUr nrEn s0 (ri6p theo) MAU SO B O9a-DN

Ki kd to5n

K! k6 to5n ndm cia C6ng ty b5t dEu ti, ngiy 01 thiing 01 vi k6t thic vio ngiy 31 thiSng 12.

860 c6o tai chinh gitra ni6n d6 ney dddc lap cho ki hoat tt6ng tir ngdy 01 th5n9 01 n5m 2018d6n ngay 30 thSng 6 n5m 2018.

3. r6M rAr cAc cHiNH sicn xEroAt cHO ygu

Sau dAy lA c5c chinh silch k6 toSn chi ygu dr/dc C6ng ty 5p dung trong viec lap b5o ciio tlichinh 9i8a ni6n d6:

L/6c tinh k6 to5n

Vi6c lap b5o c5o tiri chinh gic/a nien d6 tuan thrl theo chudn muc k6 toen, ch6 d6 k6 to5ndoanh nghiap Viet Nam vi c6c quy dinh phiip lf c6 li6n quan ar6n vi6c lap vir trinh biy b5o cilot;i chinh gitra ni6n d6 y6u c5u Ban GiSm d6c phii c6 nhf/ng U6c tinh vi gia dinh anh hudngd6n s6 li6u b5o ciio vE c6ng nd, tiri s6n vd viCc trinh biy c;ic kho6n c6ng nd ve tei san tiEmting tai ngay l5p baio c5o tei chinh gitra ni6n ar6 c0ng nhd c5c s6 li€u b6o c5o vE doanh thu vichi phi trong su6t ki hoat tl6nq. Mdc dar ciic u6c tinh k6 toiin dudc lap b5ng tet ca sd hidu bi6tcrla Ban GiSm tl6c, s6 li€u phet sinh thr"lc td c6 thd khiic v6i cdc rr6c tinh, giii clinh al;t ra.

TiEn vi c6c khoen trrdng allldng tien

TiEn vJ cdc khoan tudng dudng tiEn bao g6m tiEn m5t tai qui, cdc khoan tiEn gtfi ngAn hirngkh6ng ki, han, c6 kh6 n6ng thanh khoan cao, d6 ding chuydn d6i th;nh tiEn vi it rr]i ro li6nquan (l6n vi€c bi6n d6ng gia tri.

Ng phai thu

Nd phai thu la s6 tiEn c6 thd thu hbi crla khiich hing ho5c ciic d6i tdqng kh6c. Nd phai thududc trinh bey theo gi6 tri thi sd tril di c5c khoan du phdng phdi thu kh6 ddi.

Dd phdng phii thu kh6 ddi alr"ldc trich lap cho nhtrng khoan phii thu cl5 qu5 han thanh to6n tilsdu thiing trd l6n, ho5c c5c kho5n ph6i thu mi ngudi nd kh6 c6 khi n;ng thanh toiin do bithanh lf, ph5 sin hay caic kh6 kh5n tddng tU.

Heng tbn kho

Hirng t6n kho drJdc x5c dinh trCn cd sd gie thep hdn gitra giii 95c va gi5 tri thu6n c6 thd thuchien dU.c vA arddc hach todn theo phudng phiip ke khai thudng xuy€n. Gi5 g6c hirng tbn khobao g6m giii mua hirng h6a vi caic chi phi lien quan tnJc ti6p d6n viec mua hing h6a, n6u c6,dd c6 drJ.c hirng t6n kho d dia didm ve trang thiii hien tai. Gi6 xuat kho c(]a hang tbn khoalddc x6c dinh theo phudng phdp binh quan gia quyEn. Gi6 tri thuan c6 thd thdc hien du_d. cdr.rdc x6c dinh beng giii biin r.l6c tinh trrlr ciic chi phi r.(6c tinh dd hoen thAnh s6n phdm cirng chiphi ti6p thi, b6n hdng vi ph6n ph6i ph5t sinh.

Dd phdng gi6m giii hang t6n kho cia C6ng ty drJ.c trich l5p theo c;ic quy dinh k6 toiin hi6nhenh. Theo d6, C6n9 ty dddc ph6p trich l5p dd phdng gi6m 9i5 h5ng t6n kho t5i thdi. h6n9,k6m phdm ch5t ve trong tntdng hdp giii 96c cia hing t6n kho cao hdn giii tri thuen c6 thdthrr. c hien dr./dc tai ngay k6t thtic ki, hoat d6ng.

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c6NG Ty cd pHnN pHAN BoN vA HoA cHAr Dhu KHi MrEN BAcrnuvEr Mrr{H sAo cAo rAr cnirx erua xrEx o0 (Ti6p theo)

Tii s6n cd alinh hBu hinh va kheu hao

i{Au s6 B oga-DN

Tei san c6 alinh hffu hinh aludc tr]nh b:ry theo nguyen giil trl} giii tri hao mdn loy k6.

Nguy6n giii tai san c6 dinh hlnh thanh do mua s5m bao g6m gi5 mua v5 toen b6 ciic chi phikhic li6n quan trLlc ti6p d6n vi6c alda tei san vio trang th5i s5n sing sr/ dung. Ddi v6i tii s6nc6 dinh hinh thinh do dau tr.( xay ddng cd ban theo phrjdng thfc giao thau ho5c tr/ xay dungvi sin xu5t, nguy6n gi5 li gi5 quy6t toSn c6ng trinh x6y dtrng theo Quy ch6 qu6n li dau td vax6y dUng hi6n hirnh, c5c chi phi kh6c c6 li6n quan trgc ti6p vi 16 phi tnr6c ba (n6u c6).

TnJdng hdp dU 6n da hoan thanh vi drJa vio si dqng nhung quygt toiln chLla dudc phC duyet,nguyen gial tiri s6n c6 dinh dudc Ahi nh5n theo gid tam tinh tr6n cd sd chi phi thrJc tA da b6 radd c6 dr/dc tai san c6 dinh. Nguyen 9i5 tam tinh se dudc diEu chinh theo gi;i quy6t todn dr./gc

c5c cd quan c6 thdm quyEn ph6 duy6t.

Tii sin c6 tlinh htru hinh dddc khSu hao theo phrJdng ph6p dudng theng drJa tran thdi gianh[lu dung rJdc tinh. 56 nEm khSu hao cu thd nhd sau:

s6 ndmNhi cira, vat ki6n tnlc

M5y m6c thi6t bi

Phudng tien van tai

Thi6t bi v;n phdng

TAi san c6 arinh khSc 4

Cdc khoin l5i, 15 ph5t sinh khi thanh li, b5n tei sin li chanh l6ch 9itra thu nhep tal thanh lli va

9i5 tri c6n lai cia tai sen ve dLrdc Ahi nhan vio B5o c6o k6t qua hoat d6ng kinh doanh.

Tai san c6 alinh v6 hinh vi kheu hao

Tiri sin c6 tlinh v6 hinh phin iinh gid tri bin quyEn trang web, dddc trinh bay theo nguyen giiitrar giil tri hao mdn l0y k6, bin quyEn trang web ddgc kh5u hao theo phddng phSp tlddngthAng trong vdng 3 n5m.

C6c khoin tra trd6c dii hen

Chi phi tra tnI6c bao 96m ciic chi phi thdc td dA phiit sinh nhtlng c6 li6n quan tl6n kdt quihoat d6ng san xu5t kinh doanh crla nhiEu ki kg toain. Chi phi tra trudc diti han bao g6m tiEnthu6 vEn phdng tri trrJ6c vi c5c khoan chi phi tra tni6c dei han khdc.

TiEn thue v5n phdng tri trr.f6c thd hi6n s6 tiEn thu6 vin phdng cho nhiEu ki dA itddc thanhtodn cho b6n cho thue. Ti€n thue v5n phdng dudc phan bd vio b5o c6o k6t qui hoat d6n9kinh doanh theo phudng phtip dt-rdng theng tddng fng v6i thdi gian thu6.

C5c khoirn chi phi tri tnJdc dii han khSc bao g6m gi6 tri c6ng cu, dung cu xuet ding v; chiphi tra tn fdc khaic c6 kh6 nSng dem lai ldi ich kinh tg trong tudng lai cho C6n9 ty vdi thdi hanti/ m6t n5m trd l6n. C6c chi phi nay du-d. c vdn h6a dudi hinh thr?c c5c khodn tra tnrdc dii hanva ddoc ph6n b6 vio Biio c5o k6t qui hoat d6nq kinh doanh, sr/ dung phudng phdp dudngtheng trong vdng t6i tla kh6ng qu5 ba nAm theo c5c quy tlinh kd toiin hi6n hinh.

Ghi nhAn doanh thu

Doanh thu b5n heng arrJdc ahi nhan khi d6n9 thdi th6a m5n t5t ci n5m (5) di€u kien sau:

(a) C6ng ty tt5 chuydn giao phen l6n rrli ro va ldi ich g8n liEn v6i quyEn sd hfiu sin phdm hoic

hing h6a cho ngrldi mua;

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c6NG Ty cd pHiN pHAN B6N vi H6A cHir Dnu KHi MrEN BAcrxuyEr MINH BAo cio rAr cHiNH GIOA rrEn oQ (ri6p theo) uAu s6 B oga-DN

(b) c6n9 ty kh6n9 cdn nam gig quyEn quin lf hirng h6a nhu ngddi sd hiu h)ng h6a ho;c

quyEn kidm soSt hing h6a;

(c) Doanh thu drldc xdc dinh tudng d5i chic ch5n;

(d) C6n9 ty sE thu dtJdc ldi ich kinh tE tr, giao dich b6n hing; vi(e) X6c dinh alrld. c chi phi li6n quan tt6n giao dlch b5n hing.

Doanh thu cia giao dich vE cung cdp dich vu dudc ahi nhan khi k6t qua da giao dich d6 iludcxdc dinh m6t c5ch tlSng tin cey. Tnjdng hdp giao dich vE cung c5p dich vr,l lien quan den nhiEuki thi doanh thu dudc Ahi nhan trong ki theo k6t qu6 phEn c6ng vi6c 6e hoen thinh tai ngiycria bing can d6i k6 to5n cria k! tt6. Kgt qu6 cia giao dich cung cdp dich vu dudc x6c danh khith6a men t5t ci b5n (4) diEu kien sau:

(a) Doanh thu t udc xac dinh tudng tt5i chSc chdn;

(b) C6 kha nSng thu alrl-d. c ldi ich kinh td tU giao dich cung c5p dich vu al6;

(c) xiic dlnh duqc phan c6ng vi€c dE hoin thinh tai ngiy cria b6ng can d6i kg toiin; vA

(d) Xiic dinh dr.r-d. c chi phi phet sinh cho giao dich vi chi phi dd hoan thenh giao dich cung c6'p

dich vu.

Lei tiEn grll drJOc ahi nhAn tren cd sd d6n tich, crrl-d. c x6c dlnh tren s6 dr/ c6c tei khoen tiEn gr/ivir 15i suit 6p d9n9.

Thug

Thu6 thu nh6p doanh n9hi6p thd hi€n tdng gi5 tri cia s6 thu6 phai tra haCn tai vi s6 thu6hoen lai.

Sd thue phai tra hi6n tai dudc tinh du. a tren thu nhap chiu thue tronq ki. Thu nhap chiu thudkhSc v6i ldi nhuen tnJ6c thu6 du.c trinh biy tr6n Biio ciio k6t que hoat d6n9 kinh doanh vi thunhap chiu thu6 kh6ng bao gbm c5c khoin thu nhap hay chi phi tinh thu€ hoSc dud. c khSu tnJtrong c5c ki khAc (bao 96m c6 15 mang sang, n6u c6) vi ngoii ra kh6ng bao g6m c5c chi tiOu

kh6n9 chiu thug hoic kh6n9 dLrdc khsu tn/. C6n9 ty c6 nghia vq n6p thu6 thu nhip doanhn9hi6p theo thu6 suSt 20olo tinh tr€n thu nhSp chiu thu6.

Thu6 thu nh3p hoan lai dtrdc tinh tr6n c5c khoin ch6nh lQch gitra 9i5 tri ghi sd vi cd sd tinhthug thu nh6p crla ciic khoin muc tii sin hoSc c6ng nq tren biio c5o tiri chinh ve dddc ghi

nhan theo phddng ph6p bdng c5n d6i k6 toiin. Thu6 thu nhep hoan lai phai trA phai ddd. c ghi

nhan cho t5t ca cac khoin chenh l6ch tam thdi cdn tiri s6n thu6 thu nhap hoen lai chi iltf-d. c ahinhan khi chec chin c6 ttrl ldi nhuan tinh thu6 trong tudng lai itd kheu tru c5c khoan ch6nh l6chtam thdi.

Thu6 thu nh6p hoSn lai dlr-d. c x5c dlnh theo thu6 suSt dd tinh s6 iip dung cho ki tai san dudcthu hAi hay nd phei tre dL(dc thanh to5n. ThuE thu nhap hoen lai dudc ahi nhin viro biio ciiokgt qua ho?t d6n9 kinh doanh vi chi ghi vdo v6n chrl sd hifu khi khoin thu6 d6 c6 li6n quanddn cilc khoan muc drJ.c ghi thSng vio v6n chrl sd hru.

Tii san thug thu nh6p hoSn lai vA thu€ thu nhSp ho5n lai phai tra dud. c bi tra/ khi C6ng ty c6quyEn hOp phiip dd bi tn/ 9i8a tii sin thu6 thu nhap ha€n hirnh vdi thud thu nhap hien hAnhphii n6p vi khi ciic tii san thu6 thu nh6p ho6n lai va thu6 thu nh6p hoSn hi phai tra li6n quantdi thu6 thu nh6p doanh n9hi6p ttr-@c quin lf bdi cirng m6t cd quan thug va C6n9 ty c6 dudinh thanh toen thu6 thu nh6p hien henh tr6n cd sd thuen.

Vi6c x;ic dinh thu6 thu nhap doanh nghiep ph6i n6p vi thu6 thu nhap hoSn lai cia COng ty c5ncr? vio c6c quy dinh hiCn hinh vE thu6. Tuy nhiAn. nhtrng quy dinh ney thay ddi theo tUng thdik| vi vi6c x5c ttlnh sau cing vE thug thu nh5p doanh nghiCp tiry thu6c vio k6t qui kidm tracia cd quan thud c6 thdm quyen.

Cec loai thu6 khSc t rJ.c 5p dung theo c6c luSt thu6 hi€n hinh tai Viet Nam.

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4. rrEr vi cAc xxoar rUoNG DUoNG TrEN

uAu s6 B oga-DN

Sd cu6i ki 56 alEu kiVND VND

I ren mat

TiEn grn ngan hing kh6n9 ki, han

C6c khoan tudng dudng tiEn (*)

Tdng C6ng ty Ph6n b6n vi H6a chSt DEu khi -

LOng ry LO pnan

Gic khiich hing kh6c

Phiii thu kh5ch hing li uic b6n li6n quan(chi ti6t trinh biy t?i Thuydt minh s6 23)

6. TRA TRUOG cHo NGUdI BAN NGiN HAN

T6ng C6n9 ty Ph6n b6n vi H6a chit DBu khi -

c6n9 ty c6 phen

Cdc nhir cung cdp khilc

TrA trddc cho ciic b€n li6n quan(chi tidt trinh biy tei Thuygt minh sd 23)

7, HiNG T6N KHo

56 cu6i ki

358.294.789

45.424.07 5.932

98 .7 69 .022.7 42

194.434.988

12.234.526.040

108.095.829.354

5.

144.551.393.463 L20.524.790.3a2

(*) C5c khoin tudng duong tiEn tai ngey 30 th5n9 6 n5m 2018 phin iinh cilc kho6n tiEn gtL'i

c6 ki, han g5c 01 th5n9 ddn dudi 03 thSng tai cdc ng6n hang thudng mai v6i l5i sudt trJ 4,1olo

ddn 4,8o/o/ndm.

PHAI THU NGAN HAN cOA KHACH HANG

56 cu6i ki 56 aliu kiVND VND

7.423.584.058

208.938.557

3.706.484.261

119.530.279

7.632.522.615 3.826.014.540

7.423.584.058 3.706.444.261

56 cudi ki 56 alEu ki

:)

)i

\\'*\l,lil*rl

VND

9.713.240.642

25.924.800

VND

t2.779.21,1.9t3

7.025.000

9.739.L65.442 12.786.236.913

9.713.240.642 L2.779.211.9L3

s6 dEu kiGi5 96c Dd phdns (i) Gi5 gdc Dr.r phdng (i)

C6ng cu, dung cu

Chi phi sin xu6t, kinhdoanh dd dang

Hirng hoii

c0ns

VND

13.913.000

486.365.638

8.984.643.009

VND

14.393.600

188.625.250

VND VND

5.204.723.507 (45.552.899)

9.484.921.647 5.407.742.3s7 (4s.ss2.899)

(i) Trong 6 th6ng d6u ndm 2018, C6ng ty dA thrjc hien thanh lf hing t6n kho k6m phdmch5t va thrJc hien hoin nhep drJ phdng 9i6m giii hing t6n kho.

c6NG ry cd pHAN pHAN B6N vA HoA cHAr DAU KHi Mr'CN BAcrsuvEr r4rNx aAo cAo rAr cxinx crUa nrEn oQ (ri6p theo)

B. rArc, erAu rAr sAn c6 ognn Hgu HiNH

mAu s6 B oga-DN

Nha crh, lliy m6c Phudng tien rhi6t bi Tiisinvit ki6n tric thi6t bi vin tii vin ohdno c6 dinh khic Tdno c6no

vttDvt{D

I{GUYiil GU

96 dr, diu ki

r;ng khiic

t4r.e sim mdi

Tiranh li, nhuung bin

s6 du orfi ld

sd drt 6u ki

{hiu hao tug $Tlanh li, nh(dng [in

96 d'I otfi ki

GrirRICoil W

I/ngiy&IiI{ ngiy ofi ri

YlID

LO7321837

758.000.000

140.521.400

(689.117.r73)

Y1{D

1,914,537,u5

vt{D

5{3,291.2m

vilD

3t.761,09a,050

758,000,000

140.t1.400

(689.117.173)

28.077.311198 128.1U.O0

28.077.312.198 128.128.000 8,307.227.064 1.914.537.E15 5{3.293.200 36.970.49E.277

GU IRI HAO }IOII tUY TE

1{.21t.28E.127

979,558,512

61.ffi1.O2 3.351.55{.819

15.884.351 571.059.736

- (689.117.173)

ll1.7u,813 $91635.313

61.353.474 1.696.781.138

- (689.117.173)

1,737,0?!.2n

62.814.955

15.227.957.039 79.948.363 3,233.{97.{12 r.799.E3E.177 5m.058,287 20.850.299.278

13.829.023.771 64.063.998 4,746.267.988 177.51{.593 101.5EE.3E7 1E.91E.45E.73i

12.849.355.159 48.179.637 5,073.729,652 114.699.538 34.234.913 18.120.198.999

N9uy6n 9i5 tii san c6 dinh h0! hinhthiing 6 n5m 2018 li 2.331.535.423tl6n9).

g, CHI PHi TRA TRI,OC DAI HAN

liEn thu6 vdn phdng

Chi phi tra trudc dei h?n khiic

10. PHAI TRA NGt,dI BAN NGAN HAN

Tdng Cdng ty Ph6n b6n vi Hria chdt

Diu khi- C6n9 ty Cd phin

Qic nhi cung oip khdc

hao h6t nhrng v5n c6nngay 31 thiing 12 ndm

d5 khSud6n9 (tai

si, dung tai ngay 3020L7: 3.020.652.596

56 cu6i ki s6 d6u kiVND

5.146.609.519

t.570.738.4t4

VND

6.434.879.593

1.995.755.393

6.717.347.933

6,\

56 c6

Sd cu6i ki khi nins bi ndvt{D vliD

7.860.965.000 7,860.965.000

3.604.114.242 3,604.114.242

56 cti

56 iliu ki khi n;nE ki nd

6.780.732.822 6,780.732,822

Phiitrii ngddi b6n ld cic tr6n li0n quan

(chiti6t trinh biy tai nuydt minh s6 23)

11.455.079.242 11.46s.079.242 6.780.732.822 6.780.732.822

8.107.955.000

13

733.519.804

s\-.,

c6NG ry cd pHAN pHAN B6N vA H6A cHAr DAU KHi MrEN BAcrxuvEr MrNx sio cAo rAr cxinx er0e nrEn o0 (Ti6p theo)

11. Ncusr MUA TRA rrEr rnudc ncAt nan

uAu s6 B oga-DN

56 cu6i ki s6 at5u ki

C6ng ty C6 phen Thudng mai Thi6u YEn Thanh Hod

C6nq ty TNHH Viet Mi

C6n9 ty TNHH Thudng mai Ngoc NhAm

C6n9 ty C6 phan Lddng thuc Hi Tinh

C6n9 ty Cd phin Ph6n b6n Phri Qu|

C6n9 ty C6 phen Phirng Hung

Ciic khiich heng khiic

Ngddi mua li cac b€n liCn quan(chi ti6t trinh biy '?i Thuyet minh s6 23)

VND

3.554.350.000

3.223.055.000

2.492.500.000

2.327.100.000

2.001.525.870

1.876.773.036

7.056.322.59t

VND

65.057.280

162.408.481

5.459.833

509.909.636

22,53L.726.497 742.435.230

709.250.O00

L2. THUE VA CAC

Chi ti6u

a, Qic khoin phii thu

Thu6 thu nhSp doanh nghi€p

b. aic khoin phiii tni

Ihu6 GIGI hing biin

Itu6 thu nh6p doanh nghi€p

Thu6 thu nhap cii nhen

Thu€ m6n bii

KHoAN PHir rHU/Nop NHA NLl6c

Tqi ngiyiliiu ki

L[y kd trong ki

Sd phii thu/n6p Sd iti thu/n6pTai ngiy

cu6'i kivt{D

828.478.524

vt{D

828.478.524

828.478.574 828.478.524

222.419.186

104.944.035

156.427 .957

2.399.349.782

542.324.523

3.000.000

?90.323.7t3

896.094.808

588.652.558

3.000.000

88.523.430

1.503.254.974

58.616.000

327.353.22L 3.101.r02.262 t,778.071.079 1.650.394.404

ln,4

0

\

I4

cONG ry cd pHAN pHAN B6N vA H6A cHAr DAU KHi MrEN BAcrnuvEi i{rnx aAo cAo rAr cninx erUa nrtr oQ (Ti6p theo)

13. cxr pxi pxir rnA neAx nax

MAU SO B O9a-DN

$ cu6i kiVND

3.653.573.694

179.345.130

VND

3.250.622.593

85.682.300

Ph6i tri ciin b6 nh6n vi€n C6ng ty

Chi phi phii tri ngin han khiic

,.4. PHAI TRA KHAC

Phai re dai liTii s;n thiia chd giai quy6t

Nhan hi quY, ki cLldc ng:n han

Kinh phi c6ng do;n

Ph6i tri n95n han khiic

vdN cHo so Htru

3.832.918.824 3.336.304.893

56 cu6i ki 56 dAu kiVND

5.663.140.000

2_500.000.000

62.544.273

140.552.630

VND

5.571.136.250

100.371.559

2.500.000.000

63.389.672

341.085.310

8.366.236.903 4.575.982.79L

v6n g6p Qu9 affiu tU Ldi nhuan sau thudcria chi sd hflu ph5t tridn chda Dhan Dh6i C6nq

VND VND VND

120.000.000.000 r0.032.669.580 24.806.896.298

11.v3.839.528

(2.653.770.219)

(14.400.000.000)

VND

154.839.565.878

11.543.839.528

(2.6s3.77 0.219)

(14.400.000.000)

sd dd altu ki tn dc

Ldi nhuen trong ki

Trich qui

Tra cd tfc

Sd dr, cudi ki trudc

Sd drl ilSu ki niy

Ldi nhuan trong ki

Trich QUY Khen thddng,phic ldi (ii)

chia cd tfc (i)

sd drl cu6i ki ndy

120.000.000.000 10.032.669.580 19.296.96s.607 149.329.635.187

120.000.000.000 10.032,569.580

--.001,/c0rcfi nr

ET,lE

:..-,0A

20.905.538.87r

11.129.824.995

(2.332.206.278\

(14.400.000.000)

150,93E.208.451

11.129.824.995

(2.332.206.278)

(14.400.000.000)

120.000.000.000 10.032.669.580 15.303.157.588 145.335.827.168

(i) Theo Nghi quygt Oaa Hoi d6ng cd d6n9 s6 |9INQ-DHCO ngiy 23 thiing 4 nim 2018,cd tr?c n5m 2017 dudc Oai HAi d6ng c6 d6ng phe duyCr le 14.4OO.OOO.OOO d6ng.

Trong s6u th5n9 deu n;m 2018, C6ng ty thr/c hian trich quy khen thddng, phic ldi tatldi nhuan theo Nghi quy6t Dai H6i d6n9 c6 o6ng s6 I9INQ-DHCD ngiy 23 th6ng 4n5m 2018 nhu sau:

- Ti/ ldi nhuan chua phan phSi n5m 2OL7: tO6.241.279 d6ng.

- Tr/ ldi nhu6n chua phen ph6i 6 theng d6u n5m z,Lat 2.225.964.999 dbng tudng fngv6i 2Oo/o ldi nhuin sau thu6 cira k!, hoat tl6n9 6 th6n9 kgt th[c ngay 30 thiing 6 nam20r8.

( ii)

cONG Ty cd pHAN pHAN B6N vA HoA cHAr Dau KHi MrEN BAcrnuvEr Mrxx sAo cAo rAr cxinx cr8a xrEn oQ (Ti6'p theo) MAU sd B oga-DN

v6n diEu lg

Theo GiSy chrirng nh6n tt5ng kf doanh nghiap s6 0102886450 thay ddi lBn thf 10 ngey 06thiing 7 n5m 2018 do Sd K6 hoach ve Dau tu thinh ph6 Ha N6i c5p. v5n tliEu 16 cia C6n9 ty li120.000.000.000 dbng. Tai ngay 30 thang 6 n5m 2018. v5n diEu 16 cia C6n9 ty drrEc c5c c6d6ng g6p di nhu sau:

Theo Giiy chfng nhan dingki kinh doanh

vdn il5 g6p

cd 66ns

T6n9 C6nq ty Ph6n bon vir

H6a ch5t D;u khi - C6n9 tyLO pnan

Gc cd t 6n9 khiic

56 cu6i ki 56 aEu ki

120,000.000.000 1000/o 120.000.000.000 120.000.000.000

B0 nHAN rHEo LiNH vfc KrNH DoANH vA B0 nHAN rHEo LiNH vfc DIA Lf

Hoat dQng sdn xudt kinh doanh chinh cia C6ng ty chti y6u li kinh doanh c5c loai phSn b6n sr?

dung trong n6ng nghiep. Theo d6, th6ng tin tAi chinh trinh biry tren 86ng cen d6i kd toiin gitranien d6 tai ngiy 30 thiing 6 n5m 2018 vir toin b6 doanh thu, chi phi trinh biry tr€n B5o ciiokgt qu5 hoat d6ng kinh doanh gifra ni6n d6 cho ki hoat d6ng 5 thiing k6t thic cirng ngiry li6nquan d6n hoat d0n9 kinh doanh c6c loai ph5n b6n srl dung trong n6ng nghiep. Doanh thu, 9i5v6n theo tihg mit hing vi hogt d0n9 sin xuat kinh doanh dudc trinh biy tai Thuydt minh s617 va 18.

Trong ki, ciic sin phdm ph6n b6n cia C6ng ty dudc tieu thu chi y6u d khu vr/c miEn BAc,

C6n9 ty kh6n9 c6 ho?t d6ng xuSt khdu, theo d6. C6ng ty kh6n9 lap Biio ciio b6 ph5n theo khuvuc dia li.

DOANH THU BAN HiNG VA CUNG CAP DICH VU

Ki niv Ki trudc

90.000.000.000 75,000/o

30.000.000.000 25,000/o

vt{D

90.000.000.000

30.000.000.000

vilD

90.000.000.000

30.000.000.000

16.

L7.

Doanh thu Ure Ph[ MY

Doanh thu hing h6a khiic

Doanh thu cung c5p dlch vq

VND

716.537.340.000

208.167.859.000

13.146.621.619

VD6t4.277.487.500

205.491.218.500

t2.366.047.357

:r3\,IG

lui,i

0til937.8s1.820.619 432.134.7 53 .357

(5.433.101.150) ( 11.332.935.s23)

Ooanh thu bin hing vi cung cip dlch vq

Chi6t khSu thudng mai

Doanh thu thuEn

Doanh thu phit sinh trong ki v6i ciic b6nli6n quan (chi ti6t trinh biy t?i ThuyAt minhsd 23)

932.414.7 t9 .469 820.801.816.834

161.263.574.339 198.560.579.254

K! niy Ki trr.l6c

GIA VON HANG BAN VA DICH VU CUNG CAP

Giii v6n Ure Phi My

Gi6 v6n hing h6a khiic

Gi6 vdn cung cip dich vu

VND

689.817.481.005

t93.74L.606.737

12.337.333.612

VND

572.990.983.111

193.289.112.110

17.453.363.67 4

16

895.896.421.354 777 .733.454.495

cONG ry cd pHAN pHAN B6N vA H6A cHir Dau KHi Mr'EN Bicrnuv€r urNx sio cAo rir cuinm erUa nrEn oO (Ti6p theo)

19. cxr pxi sAn xuAr, KrNH DoANH rxro v€u 16

uAu s6 B oga-DN

Ki nay Ki tnr6cv1{D

12.537.696.883

1.708.067.604

22.830.534.402

3.245.055.931

(45.552.899)

40.375.801.921 52.291.O97.542

Ki niy Ki tru6cVND VND

Chi phi nh6n c6n9

Chi phi khiu hao tei san c6 dinh

chi phi dich vu mua ngoei

Chi phi kh6c beng tiEn

Hodn nhSp dr-f phdng hing t6n kho

C6c khoin chi phi b6n hing phet sinh trong kiChi phi nhin vi6n b;in hing

Chi phi v6n chuydn, bdc x6p

c6c khoin chi phi biin hing khiic

2L. LAr co eAN rnEn cd pxrEu

Lqi nhuan sau thud thu nhip doanh nghiQp(vND)

- Trich Qui khen thudng, ph0c ldi (VND)

L{i nhu6n dd tinh lai cd bAn tr6n cd phi6u(vND)

56 cd phi6u phd th6n9 binh quan lu! hinhtrong ki

L5i cd ban tren c6 Phi6u (vND)

VND

t4 .423 .t36 .363

t.327.t73.574

34.666.600.781

7.87 4.t86.824

cHI PHi BAN HANG vA cHI PHi QUAN LY DoANH NGHIEP

8.537 .422.380

154.340.981

7.837.678.324

9.985.448.439

2.760.680_845

9.478.111.835

15.529.441.685 22.224.24L.119

C6c khoin chi phi quin li doanh nghiep phat sinh trong kiChi phi nhan vi6n qudn lfChi phi thue v6n phdng

C6c chi phi quin lf doanh nghi6p kh;ic

4 .100 .27 4 .503

7.247.350.074

2.073.528.083

4.437 .687 .924

1.080.536.900

2.646.989.722

IN

:

7.421.t52.660 8.165.214.546

Ki niy Ki tnJdc(Trinh biy lai)

=t00

T,ll0

T1

,lAl

I?.-1

11.129.824.995

(2.22s.964.999)

8.903.859.996

12.000.000

742

11.543.839.528

(2.402.01s.609)

9.141.823.919

12.000.000

t7

c6NG rv cd pHAN pHAN B6N vA H6A cHAr DAU KHi MIEN BAcrxuvEr irrNx eio cio rir cxinx erOa NrCN o0 (Ti6p theo)

LAi cd ban tr6n cd phi6u cho ki k6 toSn 6 thiing k6t thtc nqiy 30 th;ing 6 nim 2018 drJdc

trinh bay lai do anh hudng cia vi6c chia loi nhuen sau thug 2017 theo Nghi quydt sd 19/NQ-OHCD ngay 23 th5n9 4 n;m 2018, cu thd nhLr sau:

Ki tru6c(Trinh biy l;i)

VND11.543.839.528

(2.402.015.609)

9.141.823.919

12.000.000

Ki niv

MAU SO B O9a-DN

Ki trudc

VND

11.543.839.528

(2.308.767.906)

9,235.O71.622

12.000.000

770

Ki trd6c

L{i nhuin sau thu6 thu nhip doanh nghiQp

- Trich Qui khen thL/dng, phic ldi

Ldi nhuan di tinh lii cd bin tren cd phi6u

56 c6 phi6u phd th6n9 binh quan ldu henhtrong kiLEi cd biin tr6n c6 phi6u

THUC HoAT oONG

Chi phi thue hoat d6n9 t6i thi6u t15 ghi nhanvio B5o c5o k6t qua hoat d6ng kinh doanhtrong ki

BCn lien ouan

Tdng C6n9 ty Phin bon vi H6a ch6t Diu khi - C6nq tyLO pnan

C6ng ty TNHH Toin Xuan

C6n9 ty TNHH HAng Thinh

c6ng ty TNHH Thudng mai v6t tr.( T6ng hdp Toan ven

C6ng ty Tl',lHH Blng Tuy6n

C6ng ty Cd phBn Diu td N6n9 n9hi6p Ha NOi

C6ng ty Cd phEn lhddng mai Dich vu Binh Sam

c6ng ty TNHH MTV Dich vu vA Thudng mai

T6ng hdp Thanh Sdn

C6n9 ty Cd phtn lhlldng mai Thinh Nam

C6n9 ty Cd ph6n H6a phim Dau khi DMC - MiEn BAc

C6ng ty C6 ph;n XSng deu Diu khi Thiii Binh

Cdng ty C6 phBn cang Dich vu Deu khiTdng hqp

Thanh Hod

C6n9 ty cd phen Hod deu vA xd Sqi Deu khi

C6ng ty Cd Phen Phdn bon vir Hoa chSt Diu khiO6ng Nam 86

l,l6i ouan ha

C6ng ty me

c6 d6ng cta c6n9 ty

cd 06ng crla c6n9 ty

Cd tl6ng cia COng ty

Cd d6n9 cia c6n9 ty

cd d6ng cia c6n9 ty

Cd tt6n9 cia C6ng ty

c6 d6n9 cia c6ng ty

c6 d6n9 cia c6ng ty

C6ng ty cirng T6p doan DEU khi ViCt Nam

C6n9 ty cirng T6p ttoin Deu khi viCt Nam

C6n9 ty cing Tap doin D;u khi Vi6t Nam

C6ng ty cing Tip lloan Dau khi Viet Nam

C6ng ty cing C6ng ty me

VND

7.288.270.074

VND

987.036.900

Ciic khoen thanh toan thue hoat d6n9 thd hien:

- Tdng s5 tiEn thuA 608 m2 v5n phdng, 55 m2 khu vuc wC va 31 mz khu vtlc kho tai Tang 4,tda nhe vien DEu khi v6i giii thud l6n lLrdt lA 295.425 vND/m2ln5m, 170.437 vND/m,/n5m va200.000 VND/m2lndm. Hdp dbng thua dudc ki vdi thdi han 3 n5m tinh trJ 01 thiing 7 n5m20L7 .

NGHrep vU vA s6 Du vdr cAc BCN LIEN euaN

Danh sSch c5c ban li€n quan c6 giao dich ve sd drl chri y6u trong ki:

il

siJri.E

i,(/.

18

\i

c6NG Ty cd pHAN pHAN B6N vA H6A cHAr DAU KHi MIEN BAcTHUygT MrNH BAo cAo rir cxixx crrla xrEr.r og (ric'p theo) uAu s6 B oga-DN

Trong ki, COng ty ire c6 cdc giao dich sau vdi ciic b€n fien quan:

Ki niy Ki tnr6cVND VI{D

Doanh thu b5n hing vi cung c5p dlch vU

T6n9 C6n9 ty Ph6n b6n vi H6a chit Dtu khi - C6n9 ty Cd

phin

C6ng ty TNHH MTV Dich vu vA Thudng maiT6ng hdp Thanh $nC6ng ty c6 phEn H6a phSm DEu khi DMC - MiEn Bdc

C6ng ty n'lHH Hbng Thenh

C6n9 ty INHH ftUdng mai Vet tU Tdng hdp Toan VAn

C6n9 ty Tl'lHH Btng Tuyan

C6ng ty cd phan Deu tu N6ng nghiep Ha N6i

C6n9 ty Cd phan Thudng mai Thinh Nam

Giri tri hing mua vi dlch vq cung cipTdng C6ng ty Phin bon vi H6a chet Deu khi - C6n9 ty Cd

phEn

Tdng c6ng ty PhSn bon va H6a ch5t Deu khi - CTCP - Chi

nhdnh kinh doanh H6a ch;t Dau khi

Tei ngiy 30 thdng 6 nem 2078, C6ng ty c6 sd d,r chi ydu vdi c6c b€n li6n quan nh.lsau:

161.263,574.339

11.948.695.176

60.870.258.520

855.288.400

16.537.375.L40

23.350.673.7 73

20.234.617.150

27.466.666.240

915.347.rt83,750

975.347.483.750

198.660.579.264

10.732.989.781

50.880.470.133

10.072.936.860

15.234.575.350

14.686.597.660

t4.786.072.tto

47 .9t7 .478 .510

34.349.458.860

755.061,858.259

754.224.008.269

837.850.000 ^\c:

)I

Phei thu kh6ch hing

Idng C6n9 ty Ph6n bon vi H6a chdt DEu khi- C6ng ty Cd phin

Tri tnloc nhi cung c5p

Tdng C6ng ty Phin b6n vi H6a chet Dau khi - C6ng ty C6 phEn

Phii thu kh6c

T6ng cong ty Phan b6n vi H6a ch5t DBu khi- c6n9 ty cd phen

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