RSM
CONG TY CO PHAN THClY SAN CA MAU
BAO CAO TAI CHINH DA DU’O’C Kl£M TOANCho nSm tai chfnh ket thuc tai ng^y 31 thSng 12 nSm 2019
I "" THE POWER OF BEING UNDERSTOODAUDIT | TAX | CONSULTING
RSM
CONG TY Cd PHAN THOY SAN CA MAU
BAO CAO TAI CHINH DA DlfOC KII=M TOANCho nSm tai chinh ket thuc tai ngay 31 thdng 12 n3m 2019
CONG TY C6 PHAN THUY SAN CA MAUDia chi: Sd 8, Dud’ng Cao Thdng, Phird’ng 8, Th£nh pho Ca Mau, Tinh C£ Mau, Viet Nam
MUC LUC
Trang
BAG CAO CUA BAN TONG GlAM DOC 01 - 02
BAG CAO Kl£M TOAN DOC LAP 03 - 04
BAO CAO TAl CHiNH DA dlfoc ki£m toAn
Bang can d6i k6 todn 05 - 06
Bao cao ket qua hoat dong kinh doanh 07
Bao cao lu’U chuyen tien te 08 - 09
Ban thuyet minh bdo cdo tai chinh 10-33
CONG TY C6 PHAN THUY SAN CA MAUDia chi: So 8, Dobrng Cao Thdng, Phod’ng 8, Thanh pho Cd Mau, Tinh Cd Mau, Viet Nam
bAo cAo cOa ban tOng giAm d6c
Ban Tong Gidm ddc Cong ty Co phan Thuy san Cd Mau (du’di day goi tdt la “Cong ty”) de trinh bdo cdo nay cung vdi cdc bao cdo tdi chinh dinh kdm dd dope kiem todn cua Cong ty cho ndm tai chinh kdt thuc tai ngdy 31 thdng 12 ndm 2019.
thAnh vi£n hoi dOng quAn tri, ban ki£m soAt vA ban t6ng giAm Ddc
Danh sdch cdc thdnh vien Hoi dong quan tri trong ndm vd vdo ngdy lap bdo cdo nay cua Cdng ty bap gdm:
Ten Choc vu
Ong Bui Nguyen Khanh Chu tichOng Nguydn Van Khanh Pho Chu tichOng Bui VTnh Hoang Choong Thdnh vidnOng Nguydn Hdng Doc Thdnh vidnOng Bui The Hung Thdnh vidnOng Le Thanh Phoong Thdnh vidnOng Huynh Nhat Vu Thdnh vidn
Danh sdch cac thdnh vien Ban Kiem soat trong nam vd vdo ngdy lap bao cao nay cua Cdng ty bao gom:
Ten Choc vu
Ong Huynh Vdn Lit Troong ban (to tran ngay 06/02/2020)Ong Ddng Chien Thdng Thdnh vidnOng Nguyen Viet Luan Thdnh vidn
Danh sdch cac thdnh vien Ban Tong Giam doc trong ndm vd vao ngdy lap bao cdo nay cua Cdng ty bao gom:
Ten Choc vu
Ong Bui Nguyen Khdnh Tong Gidm ddcBd Phan Thi Ngoc Anh Phd Tong Gidm docOng To Tan Hoai Phd Tong Gidm docOng Bui Vinh Hoang Chocrng Phd Tong Gidm doc
KIEM TOAN VIEN
Bao cao tai chinh kdm theo dope kiem todn boi Cdng ty TNHH Kiem todn & To vdn RSM Viet Nam, thanh vien cua RSM Quoc te.
TRACH NHIEM CUA BAN TONG GlAM DOC
Ban Tong Giam doc Cdng ty cd trach nhiem lap bao cao tdi chinh hdng ndm phan anh mot each trung thpc vd hop ly tinh hinh tdi chinh cung nho ket qua kinh doanh vd tinh hinh lu’u chuyen tien te cua Cdng ty trong nam. Trong vide lap bao cdo tai chinh ndy, Ban Tong Giam doc dope yeu cdu phai:
■ Loa chon cac chinh sdch.ke todn thich hop vd dp dung cdc chinh sach do mot each nhat quan;■ Doa ra cac xet doan va ode tinh mot edeh hop ly vd than trong;■ Neu rd Chuan mpc ke todn dp dung cho Cdng ty cd dope tudn thu hay khong, cd nhong dp dung sai
lech trong yeu can dope cdng bo vd giai thich trong bdo cdo tdi chinh hay khong;■ Lap bdo cdo tdi chinh tren co so hoat dong lidn tuc tro trodng hpp khong the gia dinh rdng Cdng ty
se tiep tuc hoat dong lien tuc; vd■ Thiet ke vd duy tri he thong kiem soat npi bd mot edeh hou hieu cho muc dich lap vd trinh bay bao
cdo tdi chinh hpp ly nhdm han che sai sdt vd gian Idn.
1
IT IT
IT IT .IT
I? IT
IT IT
IT IT. IT
IT IT IT
IT IT
IT JU
lU]Ll]LI!!J]U
]LIILIILirJLI]LJLlTJJLdl_
CONG TY Cd PHAN THUY SAN CA MAUPia chi: So 8, Duong Cao Thdng, Phuong 8, Thanh phd Ca Mau, Tinh Ca Mau, Viet Nam
BAO CAO CUA BAN TONG GIAM DOC (TIEP THEO)
Ban Tong Giam doc chiu trach nhiem dam bao rSng cac so sach ke toan duoc ghi chep phu hop va Ilfu giu day du de phan £nh mot each hop ly tinh hinh tai chinh cua Cong ty tai bSt ky thoi diem nao va bao cao tai chinh duoc lap tuan thu cac Chuan muc k6 toan va Che do ke toan doanh nghiep Viet Nam cung nhu cac quy dinh hien hanh khac v£ k£ toan tai Viet Nam. Ban Tong Giam doc Cong ty cung chiu trach nhiem dam bao an toan tai san cua Cong ty va thi/c hien nhung bien phap thlch hop de ngan chan va phat hien cac hanh vi gian Ian va vi pham khac.
Ban Tong Giam doc xac nhan rdng Cong ty da tuan thu cac yeu cau neu tren khi lap bao cao tai chinh.
CONG BO BAO CAO TAI CHINH
Ban Tong Giam doc Cong ty cong bo rdng, bao cao tai chinh kern theo phan anh trung thuc va hop ly, tren cac khia canh trong y6u, tinh hinh tai chinh cua Cong ty tai ng^y 31 thang 12 nam 2019, kdt qua hoat dong kinh doanh va tinh hinh luu chuyen tien te cua nSm tai chinh ket thuc cung ngay, phu hop vdi cac Chuan muc ke toan Viet Nam, Che do ke toan doanh nghiep Viet Nam va cac quy dinh hien hanh co lien quan tai Viet Nam.
Bui Nguyen KhanhTong Giam docCa Mau, ngay 06 thang 03 nam 2020
2
So: 20.140/BCKT-RSM HCM
'"rsmRSM Vietnam
Lau 5, Toa nha Sai Gon 3 140 Nguyen Van Thu, PhiTdng Da Kao
Quan 1, Tp. Ho Chi Minh, Viet Nam
T +84$ 3827 5026F +848 3827 5027
www.rsm.global/vietnam
BAO CAO K1£M TOAN DOC LAP
Kinh qui: Cac thanh vien Hoi dong quan triCac thanh vien Ban Tong Giam docCONG TY CO PHAN THUY SAN CA MAU
Bao cao kiem toan ve bao cao tai chinh
Chung tbi da kiem todn bao cao tdi chinh kern theo cua Cong ty Co phan Thuy san Ca Mau (du'd’i day goi tat UId “Cbng ty”), dupe Idp ngdy 06 thdng 03 ndm 2020 ti> trang 05 den trang 33, bao gbm Bang can doi ke todn tai ngay 31 thang 12 ndm 2019, Bao cao ket qua hoat dong kinh doanh, Bao cao Ilfu chuyen tien te cho ndm tai chinh ket thuc cung ngay vd Ban thuybt minh bao cao tai chinh.
Trach nhiem cua Ban Tong Giam doc '
Ban Tong Gidm doc Cbng ty chiu trdch nhiem ve vide Ihp vd trinh bay trung thyc hop ly bdo cdo tdi chinh ■ cua Cong ty theo cdc Chuan muc ke todn Viet Nam, Che do ke toan (doanh nghidp) Viet Nam va cac quy dinh phap ly cd lien quan den vide Idp vd trinh bay bdo cdo tdi chinh va chiu trach nhiem ve kiem soat nbi bo md Ban Tong Giam dbc xdc dinh Id can thiet de dam bao cho vide lap vd trinh bay bao cdo tdi chinh khbng co sai sot trong ydu do gian Ian hodc nham Ian.
Trach nhiem cua Kiem toan vien
Trdch nhiem cua chung tdi 1a dua ra y kien ve bdo cao tdi chinh dua tren ket qua cua cube kiem todn. Chung tdi dd tien hdnh kiem todn theo cdc Chuan miK kiem todn Viet Nam. Cdc chuan muc nay ydu chu chung tdi tudn thu chu^n mpc vd cdc quy djnh ve dao dire nghe nghidp, Idp ke hoach vd thpc hien cuqc kiem todn de dat dupe su dam bao hop ly ve vide lidu bdo cao tdi chinh cua Cong ty cd edn sai sot trong yeu hay khbng.
Cong vide kiem todn bao gbm thuc hidn cdc thu tyc nhdm thu thhp cdc bdng chung kiem todn ve cdc sb lieu vd thuyet minh tren bao cdo tdi chinh. Cdc thu tuc kiem toan dupe lua chpn dua tren xet dodn cua kiem toan vien, bao gom danh gid rui ro cb sai sbt trong yeu trong bdo cao tdi chinh do gian Ian hodc nham Ihn. Khi thuc hidn danh gid cdc rui ro ndy, kiem todn vien da xem xet kiem sodt nbi bb cua Cong ty lien quan den viec lap vd trinh bdy bdo cdo tdi chinh trung thpc, hpp ly nhdm thiet ke cdc thu tuc kiem toan phu hpp vbi tinh hinh thuc te, tuy nhien khbng nhdm myc dich dua ra y kien ve hieu qua cua kiem sodt npi bb cua Cong ty. Cong viec kiem toan cung bao gom ddnh gid tinh thich hpp cua cdc chinh sdeh ke todn dupe dp dung vd tinh hpp ly cua cdc udc tinh ke toan cua Ban Tong Giam doc cung nhu ddnh gid viec trinh bdy tong the bdo cao tdi chinh.
Chung tbi tin tuong rdng cdc.bdng chung kiem todn md chung tbi da thu thap dupe Id day du vd thich hpp lam co sb cho y kien kiem todn cua chung tbi.
RSM Vietnam is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an independent accounting and consulting firm which practices in its own right. The RSM network is not itself a separate legal entity in any jurisdiction.
THE POWER OF BEING UNDERSTOODAUDIT | TAX | CONSULTING
3
RSM
BAO CAO KIEM TOAN DOC LAP (Tl^P THEO)
Y kien kiem toan
Theo y kien chung tdi, bao cao tai chinh dinh kern da phan dnh trung thoc vd hop ly tren cac khia canh trong yeu tinh hinh tai chinh cua Cong ty Co phan Thuy san Cd Mau tai ngdy 31 thang 12 ndm 2019 cung nho ket qua hoat dpng kinh doanh vd tinh hinh lu’u chuyen tien te cua ndm tdi chinh ket thuc cung ngdy, phu hep vdi cdc Chuan mec ke todn Vipt Nam, Che dp ke todn doanh nghiep Viet Nam ban hdnh theo Thdng to so 200/2014/TT-BTC ngdy 22/12/2014 vd Thdng to so 53/2016/TT-BTC ngdy 21/03/2016 cua Bo Tdi chinh vd cdc quy dinh phap ly cd lien quan den viec lap vd trinh bdy bdo cdo tdi chinh.
JAM DdC
Dang Th j Hong LoanPho Tong Giam docGiay chong nhan ddng ky hdnh nghe kiem toan so: 0425-2018-026-1
Cdng ty TNHH Kiem toan & To van RSM Viet NamTP. HO Chi Minh, ngay 06 thang 03 nam 2020
Trinh Thanh ThanhKiem toan vienSo Giay CN Ddng ky hdnh nghe kiem todn:2820-2020-026-1
4
cOng ty c6 phan thuy sAn CA MAUBia chi: So 8, Dircyng Cao Thang, Phird’ng 8, Thanh pho Ca Mau, Tinh Ca Mau, Viet Nam
Mau so B 01 - DN
bAng cAn d6i ki= toAnTai ngay 31/12/2019
Ben vi tinh: VND
tAi sAnMaASO TM
Tai ngay 31/12/2019
Tai ngay 01/01/2019
a. tAi sAn ngAn han 100 239.272.926.587 259.189.961.301
1. Tien va cac khoan tu’O’ng du’O’ng tien 110 4.1 7.075.930.521 9.008.907.4671. Tien 111 2.075.930.521 9.008.907.4672. Cac khoan tu’O’ng du’O’ng tien 112 5.000.000.000 -
II. Cac khoan dau tip tai chinh ngan han 120 4.2 15.217.668.668 13.607.583.3341. Ddu tip nam giC? den ngay ddo han 123 15.217.668.668 13.607.583.334
III. Cac khoan phai thu ngan han 130 45.560.224.030 45.946.916.1791. Phai thu ngan han cua khach hang 131 4.3 46.607.132.710 45.859.175.2352. Tra tripbc cho ngu’O’i ban ngan han 132 4.4 823.414.321 2.037.844.6843. Phai thu ngan han khac 136 4.5 790.924.766 711.144.0274. Dip phong phai thu ngan han khd ddi 137 4.6 (2.661.247.767) (2.661.247.767)
IV. Hang ton kho 140 4.7 166.238.372.605 184.651.285.9861. Hang ton kho 141 166.238.372.605 184.651.285.986
V. Tai san ngan han khac 150 5.180.730.763 5.975.268.3351. Chi phi tra tru’d’c ngan han 151 957.198.770 577.358.4522. Thud GTGT du’O’c khdu trip 152 4.13 4.223.531.993 5.397.909.883
B. tAi sAn dAi han 200 68.083.641.522 66.032.816.815
I. Cac khoan phai thu dai han 210 1.191.500.000 - 11. Phai thu dai han khac 216 4.5 1.191.500.000 -
II. Tai san co dinh 220 60.529.403.194 59.112.903.4431. Tai san co dinh hipu hinh 221 4.8 58.962.234.875 57.640.482.836
Nguyen gia 222 154.453.933.046 151.729.823.965Gia tri hao mdn luy ke 223 (95.491.698.171) (94.089.341.129)
2. Tai san co dinh vo hinh 227 4.9 1.567.168.319 1.472.420.607Nguyen gia 228 1.728.069.562 1.618.069.562Gia tri hao mdn luy ke 229 (160.901.243) (145.648.955)
III. Tai san do dang dai han 240 - 2.125.922.3071. Chi phi xay dong co ban do dang 242 - 2.125.922.307
IV. Dau tip tai chinh dai han 250 3.500.000.000 2.000.000.0001. Dau tip ndm gio den ngdy dao han 255 4.2 3.500.000.000 2.000.000.000
V. Tai san dai han khac 260 2.862.738.328 2.793.991.0651. Chi phi tra tru’d’c dai han 261 2.786.193.069 2.793.991.0652. Tai san thue thu nhap hodn lai 262 76.545.259 -
t6ng CONG tAi sAn 270 307.356.568.109 325.222.778.116
(Xem ti&p trang sau)
Cac thuybt minh dinh kem la mot bo phan khong tach rcri cua bao cao tai chinh 5
cOng ty cd phAn thuy sAn cA mauBia chi: So 8, Buong Cao Thang, Phu’d’ng 8, Th£nh pho Cd Mau, Tinh Ca Mau, Viet Nam
Mau so B 01 - DN
BANG CAN Ddl KE TOAN (TIEP THEO)Tai ngay 31/12/2019
Bon vi tinh: VND
nguOn vOnMa
A SO TM
Tai ngay 31/12/2019
Tai ngay 01/01/2019
C. NO PHAl TRA 300 191.954.615.465 214.618.693.457
1. Ng ngan han 310 190.189.658.169 214.618.693.4571. Ng phai tra ngooi ban ngan han 311 4.10 20.634.335.798 18.095.926.9092. Ngooi mua tra tien tru’dc ngSn han 312 4.11 3.910.082.405 1.045.827.7753. Thue va cac khoan phai nop Nha nu’dc 313 4.12 777.814.016 819.666.4064. Phai tra ngu’d’i lao dong 314 4.13 8.438.078.440 7.087.604.8095. Chi phi phai tra ngdn han 315 1.806.251.145 1.325.692.0016. Boanh thu chira thgc hien ng£n han 318 - 14.400.0007. Phai tra ngSn han khac 319 4.14 2.249.628.093 1.355.865.7548. Vay va ng thue tai chinh ngdn han 320 4.15 151.567.268.707 184.679.692.46610. Quy khen thirong, phuc Igi 322 806.199.565 194.017.337
II. Ng dai han 330 1.764.957.2961. Bg phdng phai tra dai han 342 4.16 1.764.957.296 -
D. VdN CHU SO HOU 400 115.401.952.644 110.604.084.659
I. Von chu so> hfru 410 4.17 115.401.952.644 110.604.084.6591. Von gop cua chu so hou 411 97.485.790.000 97.485.790.000
Co phieu pho thong co quydn bieu quydt 411a 97.485.790.000 97.485.790.0002. Thang do von co phdn 412 4.569.156.929 4.569.156.9293. Co phieu quy 415 (18.676.666.000) (18.676.666.000)4. Lgi nhuan sau thue choa phan phoi 421 32.023.671.715 27.225.803.730
LNST choa phan phoi luy ke den CK trodc 421a 11.161.213.230 3.110.447.949LNST choa phan phdi ky nay 421b 20.862.458.485 24.115.355.781
TdNG CONG NGUdN VdN 440 307.356.568.109 325.222.778.116
e duyet
Bui Nguyen Khanh Tong Giam doc
o/ CONGTY1 COPHANTHUYSAN*\ CAMMJ 7-
Ngifoi lap
Tran Trong Tai Ke toan troong
Ca Mau, ngay 06 thang 0.3 nam 2020
Cac thuybt minh dinh kern la mot bb phan khbng tach rbi cua bao cao tai chinh 6
CONG TY CO PHAN THUY SAN CA MAUDia chi: So 8, Du&ng Cao Thang, Phud’ng 8, Thanh pho Ca Mau, Tinh Ca Mau, Viet Nam
Mau so B 02 - DN
BAO CAO KET QUA HOAT DONG KINH DOANH Cho nSm tai chinh ket thue ngay 31/12/2019
Dem vi tinh: VND
CHITIEUMa
k so TM Nam 2019 Nam 2018
1. Doanh thu ban hang va cung cap dich vu 1 612.087.330.911 575.127.495.547
2. Cac khoan giam trer doanh thu 2 994.044.150 145.080.000
3. Doanh thu thuan ve ban hang va cung cap djeh vu 10 5.1 611.093.286.761 574.982.415.547
4. Gia von hang ban 11 5.2 535.360.076.605 497.783.810.839
5. Loi nhuan gop ve ban hang va cung cap dich vu 20 75.733.210.156 77.198.604.708
6. Doanh thu hoat dong tai chinh 21 5.2 3.051.574.912 3.044.982.981
7. Chi phi tai chinh 22 5.4 11.288.974.390 16.238.399.828
Trong do, chi phi lai vay 23 10.816.512.860 9.266.835.444
8. Chi phi ban hang 25 5.5 31.771.745.193 26.626.729.147
9. Chi phi quan ly doanh nghiep 26 5.6 14.188.685.602 12.188.281.752
10. Loi nhuan thuan to hoat dong kinh doanh 30 21.535.379.883 25.190.176.962
11. Thu nhap khac 31 1.286.432.618 1.417.382.057
12. Chi phi khac 32 559.096.324 698.835.406
13. Loi nhuan khac 40 727.336.294 718.546.651
14. Tong loi nhuan ke toan trooc thue 50 22.262.716.177 25.908.723.613
15. Chi phi thud TNDN hien hanh 51 5.8 1.476.802.951 1.793.367.832
16. Chi phi thud TNDN hoan lai 52 (76.545.259) -
17. Loi nhuan sau thue thu nhap doanh nghiap 60 20.862.458.485 24.115.355.781
18. Lai co ban tren co phidu 70 4.17.3 2.281 2.391
19. Lai suy giam tren cd phidu 71 4.17.4 2.281 2.391
QSO^Phe duyet4/ CONG IV VA3 £\. CAMAU
Bui Nguyen Khanh Tong Giam doc
Ngu’d’i lap
Tran Trong Tai Ke toan tru’d’ng
Ca Mau, ngay 06 thang 03 nam 2020
Cac thuySt minh dinh kern la mot bo phan khong tach rdi cua bao cao tai chinh 7
CONG TY CO PHAN THUY SAN CA MAUBia chi: Sd 8, Dircyng Cao Thdng, Phu’dng 8, Thdnh pho Cd Mau, Tinh Cd Mau, Viet Nam
Mdu s6 B 03 - DN
BAO CAO UfU CHUYEN TIEN TE (Theo phu’O’ng phap gian tiep)
Cho nam tai chinh ket thuc ngay 31/12/2019Don vi tinh: VND
CHI TI^UMaASO TM Nam 2019 Nam 2018
I. LUU CHUYEN T1EN TLF HOAT DONG KINH DOANH1. Loi nhuan tru’d’c thue 01 22.262.716.177 25.908.723.6132. Dieu chinh cho cac khoan:
Khau hao TSCD va BDSDT 02 5.7 7.263.214.639 6.410.217.381Cac khoan do phdng 03 5.7 1.764.957.296 343.715.000Lai, Id chenh lech ty gid hoi doai do ddnh gid laicdc khoan muc tien te cd gdc ngoai te 04 (115.931.061) 34.238.019Lai, Io to hoat dong ddu to 05 (1.282.147.937) 5.749.905.127Chi phi lai vay 06 5.4 10.816.512.860 9.266.835.444
3. Loi nhuan to hoat dong kinh doanh trooc nhong 08 40.709.321.974 47.713.634.584thay doi von lou dongTang, giam cdc khoan phai thu 09 533.970.064 (7.277.225.363)Tdng, giam hang ton kho 10 18.412.913.381 (41.563.717.258)Tang, giam cdc khoan phai tra (khong ke lai vayphai tra, thue thu nhap doanh nghiep phai nop) 11 7.374.189.024 4.537.742.812Tang, giam chi phi tra trirdc 12 (372.042.322) (79.072.872)Tidn lai vay dd tra 14 (10.816.512.860) (9.266.835.444)Tien thud thu nhap doanh nghiep da ndp 15 4.13 (1.519.749.688) (1.000.000.000)Tien chi khdc to hoat dong kinh doanh 17 (1.733.817.772) (649.666.000)Lou chuyen tien thuan tu> hoat dong kinh doanh 20 52.588.271.801 (7.585.139.541)
IL LUU CHUYEN TI^N TU HOAT DONG DAU TU1. Tien chi de mua sdm, xay dong TSCD
vd cdc tdi san ddi han khdc 21 (7.536.491.785) (17.934.389.392)2. Tien thu to thanh ly, nhoong bdn TSCD
va cdc tai san dai han khdc 22 1.000.909.091 -3. Tien chi cho vay, mua cdc cong cu no
cua cdc don vi khdc 23 (22.717.668.668) (15.687.100.001)4. Tien thu hdi cho vay, bdn lai cdc cong cu no
cua cdc don vi khdc 24 19.607.583.334 10.279.516.6675. Tien thu lai cho vay, cd toe va loi nhuan dooc chia 27 1.076.820.883 709.766.084
Lou chuyen tien thudn to hoat dong dau to 30 (8.568.847.145) (22.632.206.642)
(Xem tibp trang sau)
Cac thuyet minh dinh kern la mot bb phan khbng tach r&i cua bao cao tai chinh 8
CONG TY CO PHAN THUY SAN CA MAUBia chi: So 8, Diromg Cao Thang, Phird’ng 8, Thanh pho Ca Mau, Tinh Ca Mau, Viet Nam
MSu so B 03 - DN
BAO CAO LUU CHUYEN TlEN TE (Theo phu’O’ng phap gian tiep)
Cho nam tai chinh ket thuc ngay 31/12/2019Don vi tinh: VND
CHi tiEuMa
ASO TM Nam 2019 Nam 2018
111. LUU CHUYEN TlEN TU’ HOAT DONG TAI CHINH1. Tien thu tir di vay 33 6.1 576.527.491.913 601.119.694.0202. Tien tra no gdc vay 34 6.2 (609.647.715.672) (594.773.227.317)3. Cd tire, loi nhuan da tra cho chu so hiru 36 (12.978.025.500) -
Lirj chuyen tien thuan tir hoat dong tai chinh 40 (46.098.249.259) 6.346.466.703
LU'U chuyEn thuan trong nam 50 (2.078.824.603) (23.870.879.480)Tien va tirong dirong tien dau nSm 60 9.008.907.467 32.810.265.965Anh hirong cua thay ddi ty gia hdi doai quy ddi ngoai te 61 145.847.657 69.520.982
TlEN VA TU’O’NG DU’O’NG tiEn cu6i nam 70 4.1 7.075.930.521 9.008.907.467
1050^5 Phe duyet
CO s t*
Nguyen Khanh Tong Giam doc
Ca Mau, ngay 06 thang 03 nam 2020
Ngu’d’i lap
Tran Trong Tai Ke toan tru’d’ng
Cac thuyet minh dinh kem la mot bo phan khong tach rdi cua bao cao tai chinh 9
cOng ty c6 phAn thuy sAn CA MAUDia chi: So 8, Dudng Cao Thang, Phud’ng 8, Thanh pho Cd Mau, Tinh Ca Mau, Viet Nam
Mau so B09 - DN
BAN THUY&T MINH BAO CAO TAl CHINH
1. DAC DlEM HOAT DONG CUA DOANH NGHlEP
1.1. Hinh thue sd huu von
Cong ty Co phan Thuy san Cd Mau (dudi day goi tat Id “Cdng ty’’) duoc thdnh lap theo Giay chung nhan ddng ky kinh doanh sd 613000035 ngay 21 thang 10 ndm 2004 do So Ke hoach va Dau tu Tinh Ca Mau cap vd cdc Giay phep thay doi sau do vdi Ian thay doi gan day nhat Id vdo ngdy 27 thdng 08 ndm 2018 vdi md so doanh nghiep: 2000105020.
Ngay 29 thdng 12 ndm 2017, So Giao dich Chung khoan Hd Noi da ban hdnh Quyet dinh so 1065/QD-SGDHN chap thudn cho Cong ty duoc ddng ky giao dich co phieu vcri ma chung khoan CAT.
Von dieu le theo Giay chung nhan ddng ky kinh doanh Id 97.485.790.000 VND, duoc chi tiet nhu sau:
Nha dau tu Tai ngay 31/12/2019 Tai ngay 01/01/2019Gid tri (VND)
Ty le(%)
Gid tri (VND)
Ty le(%)
Cdng ty chung khoan Bao Viet 9.750.000.000 10,00% 9.750.000.000 10,00%Ong Bui Vinh Hoang Chuong 10.825.000.000 11,10% 10.825.000.000 11,10%Ong Bui Nguyen Khdnh 7.800.000.000 8,00% 7.800.000.000 8,00%Bd Phan Thi Ngoc Anh 6.000.000.000 6,15% 6.000.000.000 6,15%Ong Huynh Nhat Vu 5.704.570.000 5,85% 5.704.570.000 5,85%Bd Bui Phan Hoang Anh 6.778.540.000 6,95% 6.778.540.000 6,95%Cdc co dong khac 50.627.680.000 51,95% 50.627.680.000 51,95%
Cong 97.485.790.000 100,00% 97.485.790.000 100,00%
Tru sd chinh ddng ky hoat ddng kinh doanh cua Cong ty dude ddt tai So 8, Dudng Cao Thdng, Phudng 8, Thdnh pho Cd Mau, Tinh Cd Mau.
Tong so nhan vien cua Cdng ty tai ngdy 31 thdng 12 ndm 2019 Id 588 (31/12/2018: 633).
1.2. LTnh vyc kinh doanh
San xudt vd kinh doanh hang thuy san xuat khau.
1.3. Nganh nghe kinh doanh •
Theo Giay chung nhan ddng ky kinh doanh, ngdnh nghe kinh doanh chinh cua Cong ty Id:
* Che bidn, bao quan thuy san vd cdc san pham tu thuy san;
■ San xudt phuong tien vd thiet bi van tai khdc chua duoc phan vdo dau;
■ Khai thdc thuy san bien;
* Khai thdc thuy san noi dia;
■ Nuoi trong thuy san bien;
■ Nuoi trong thuy san noi dia;
« San xuat giong thuy san;
■ San xuat, phan phoi hoi nude, nude nbng, dieu hoa khong khi vd san xuat nude dd;
10
CONG TY CO PHAN THUY SAN CA MAUBia chi: So 8, Dab’ng Cao Thang, Phadng 8, Thanh pho Ca Mau, Tinh Cd Mau, Viet Nam
BAN THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
■ Ban buon 6 to va xe co dong co’ khac;
■ Ban le 6 to con (loai 12 chb ngoi tra xubng);
■ Ban phu tung va cac bo phan phu trp cua 6 to va xe co dong ca khac;
■ Ban mb to, xe mdy;
■ Ban phu tung va cac bo phan phu tra cua mb to, xe may;
■ Ban buon tong hap;
« Bdn le khac trong cac caa hdng kinh doanh tong hap;
■ Vdn tai hang hba bang daong bo;
■ Van tai hang hba bang daong thuy noi bo;
■ Kho bai va lau gia hang hba;
■ Nha hang va cac dich vu an uong phuc vu lau dong;
■ Kinh doanh bat dong san, quyen sa dung dat thuoc chu so hau, chu sa dung hoac di thue;
* Cho thue may mbc, thibt bj va db dung hau hinh khac.
1.4. Chu ky san xuat, kinh doanh thong th iron g
Chu ky san xuat kinh doanh thong thu’b’ng cua Cong ty la 12 thang.
1.5. Cau true doanh nghiep
Cac dan vi trac thuoc tinh den 31 thang 12 nam 2019 gbm:
Ten Dja chi__________________________________________
Xf nghiep che bien thuy san Mat Hang MdiXi nghibp che bien thuy sanDam DaiXi nghiep chb bien thuy san Song Doc
So 8, Dub’ng Cao Thang, Phu’d’ng 8, Thanh phb Ca Mau, Tinh Cd MauKhbm 4, Thi tran Dam Dai, Huyen Dam Dai, Tinh Ca Mau
Khu vac 4, Thi tran Song Doc, Huyen Tran Van Thb’i, Tinh Ca Mau
2. CO SO LAP BAO CAO TAI CHINH
2.1. Chuan mac va Che do ke toan ap dung
Bao cao tai chinh kem theo dapc trinh bay bang Dong Vibt Nam (“VND”), theo nguyen tac gia goc va phu hap vol cdc cac Chuan mac kb toan Viet Nam, Che dp ke toan doanh nghiep Viet Nam va cdc quy dinh hien hanh khde ve ke toan tai Viet Nam.
2.2. Hinh thac so ke toan ap dung
Cong ty ap dung hinh thac ke toan nhat ky chung.
2.3. Ky ke toan nam
Ky ke toan nam cua Cong ty bat dau ta ngay 01 thang 01 va ket thuc ngay 31 thang 12.
2.4. Don vi tien te trong ke toan
Don vj tien te sa dung trong ghi chep ke toan la VND.
11
CONG TY CO PHAN THUY SAN CA MAUDia chi: So 8, Dirong Cao Th3ng, Phirbrng 8, Thdnh pho Cd Mau, Tinh Ch Mau, Viet Nam
bAn thuyi=t minh bAo cAo tAi CHINH (T|£p THEO)
3. CAC CHINH SACH K£ TOAN CHU Y^U DU’OC AP DUNG
3.1. Ngoai te
Cdc loai ty gid hoi dodi ap dung trong ke toan:
■ Ty gia dp dung trong kb toan la ty gia cua Ngan hang TMCP Ngogi thirong Viet Nam -Chi nhdnh Cd Mau; ,
■ Ty gia dp dung khi ghi nhhn va ddnh gia lai tai san te ty gte mua ngoai te;
• Ty gte dp dung khi ghi nhan vd ddnh gte lai no phai tra te ty gte ban ngoai te;
■ Cac loai ty gte ap dung trong giao dich kh£c 1a ty gia mua/ban ngoai te.
Cdc nghiep vu phdt sinh bdng ngoai te diroc hach toan theo ty gia hoi dodi giao dich thirc te vaongdy ph£t sinh nghiep vu. Cdc khoan chenh l$ch ty gte ph£t sinh trong qud trinh thanh todn dirocghi nhdn trong bdo cdo ket qua hoat dbng kinh doanh trong ky. So dir cdc khoan muc tien, no phai thu, no phai tra cb goc ngoai td, ngoai trir so dir cdc khoan tra trirbc cho ngirdi bdn bdng ngoai te, so dir chi phi tra trirbc bdng ngoai te vd sb dir doanh thu nhan trirbc bdng ngoai te, diroc chuyen doi sang dbng tien hach todn theo ty gid hoi doai giao dich thirc te vdo ngdy tep bang can doi kd todn. Chenh lech ty gid hbi dodi phdt sinh do ddnh gid lai so dir ngoai te cuoi ky sau khi bu trir tdng giam diroc hach todn vdo ket qua kinh doanh trong ky.
3.2. Cac u’d’c tinh ke toan
Viec lap bdo cdo tdi chinh ydu cau Ban Tong Giam doc phai co nhirng irbc tinh vd gia djnh co anh hirong den cdc so lieu vd tdi san, no phai tra vd viec trinh bdy cdc tai san vd nb tidm tdng tai ngdy 31 thdng 12 nam 2019 cung nhir cdc khoan doanh thu, chi phi cho ndm tdi chinh ket thuc vao ngdy 31 thdng 12 ndm 2019. Mdc du cdc irbc tinh ke todn diroc lap bdng tdt ca sir hieu biet cua Ban Tong Giam doc, so thirc te phdt sinh cb the khdc vbi cdc irdc tinh, gia dinh ddt ra.
3.3. Tien va cac khoan toong dirong tien
Tien va cdc khoan tirong dirong tien bao gom tien mdt tai quy, tien goi ngdn hdng, tien dang chuyen, cdc khoan dau tir ngdn han cb thbi han thu hoi khbng qud 3 thdng ke tir ngay dau tir, co tinh thanh khoan cao, cb kha ndng chuyen doi de ddng thanh mot lirong tien xdc dinh vd khbng cb nhieu rui ro trong viec chuyen doi thdnh tien tai thb’i diem bdo cdo.
Cac khoan tirong dirong tien diroc xdc dinh phii hop vbi Chuan muc ke todn “Bdo cdo liru chuyen tien te”.
3.4. Dau tir tai chinh
Dau tip nam gi£p den ngay dao han
Dau tir ndm gio den ngdy ddo han gom cdc khoan tien gbi cb ky han vd trai phieu.
CONG TY cd PHAN THClY SAN CA MAUBia chi: So 8, Bircrng Cao Thdng, Phirong 8, Thanh pho Ca Mau, Tinh Cd Mau, Viet Nam
BAN THUYET MINH BAO CAO TAI CHINH (Tl£P THEO)
3.5. Ng phai thu
Nguyen tac ghi nhan
Cac khoan phai thu dirge trinh bdy theo gid tri ghi so cac khoan phai thu khach hang va cac khoan phai thu khac sau khi trir di cac khoan dg phdng dirge lap cho cac khoan phai thu kho doi.
Nguyen tac dir phdng phai thu kho doi
Tai thdi diem Idp bdo cdo tdi chinh, dg phdng ng phai thu khd ddi dirge lap cho cdc khoan ng phai thu dd qud han thanh todn va cdc khoan ng phai thu chira den han thanh todn nhirng co kha ndng khong thu hoi dirge dung han vdi mire trich Idp phu hgp vdi mire quy dinh tai Thdng tir so 48/2019/TT-BTC ngdy 08 thdng 08 ndm 2019 cua Bo Tdi chinh de bao dam phan anh gid tri cdc khoan ng phai thu khong cao hgn gid tri cd the thu hoi dirge.
Tdng hodc giam so dir tdi khoan dg phdng dirge hach todn vdo chi phi quan ly doanh nghiep tren bdo cdo ket qua hoat ddng kinh doanh.
3.6. Hang ton kho
Nguyen tac ghi nhan hang ton kho
Hang ton kho dirge xdc dinh trdn eg sd gid thap hon giira gid gdc va gid tri thuan cd the thgc hien dirge.
Gid goc hang ton kho bao gdm chi phi mua, chi phi che bien vd cdc chi phi khac de mang hang ton kho den dung dieu kien vd dia diem hien tai cua chung. Trong trirong hgp cdc san pham dirge san xudt, gid goc bao gom tat ca cdc chi phi nguyen vat liQu trgc tiep, chi phi nhan cdng trgc tiep vd chi phi san xudt chung dga tren tinh hinh hoat dong binh thirong.
Chi phi mua cua hdng ton kho bao gom gid mua, cdc loai thue khong dirge hodn lai, chi phi van chuyen, bdc xep, bao quan trong qud trinh mua hdng vd cdc chi phi khde cd lien quan trgc tiep den viec mua hdng ton kho. Cdc khoan chiet khau thirong mai vd giam gid hdng mua do hdng mua khong dung quy edeh, pham chdt dirge trir (-) khdi chi phi mua.
Gid tri thuan cd the thgc hien dirge dirge xdc dinh bdng gid ban ircfrc tinh trir cdc chi phi irdc tinh de hodn thdnh san pham cung chi phi tiep thi, ban hdng vd phan phoi phat sinh.
Phwo’ng phap xac dinh gia tri hang ton kho
Gid goc cua hdng ton kho dirge xdc dinh theo phtrong phap binh qudn gia quyen vd dirge hach todn theo phirong phdp kd khai thirdng xuyen.
Phu’O’ng phap lap dir phong giam gia hang ton kho
Tai ngdy lap bdo cdo tai chinh, dg phdng giam gid hdng ton kho dirge trich lap cho hdng ton kho bi hir hdng, kern pham chat, Idi thdi, cham ludn chuyen vd hang ton kho cd gid goc ghi tren so kd todn cao hon gid tri thuan cd the thgc hidn dirge vdi mire trich Idp theo hirdng dan tai Thdng tir sd 48/2019/TT-BTC ngdy 08 thdng 08 ndm 2019 ciia Bo Tdi chinh de bao dam phan anh gid tri hdng ton kho khong cao hon gid thi trirdng.
Sd tdng hoac giam dg phdng giam gid hang ton kho dirge hach todn vdo gid von hdng bdn tren bdo cdo ket qua hoat ddng kinh doanh.
Dg phdng giam gid hdng ton kho dirge thgc hien tren eg sty tong mat hdng ton kho.
13
rrrrrr
rrrrro
rrrrrr
rrrm
ncOng ty cd phAn thuy sAn CA MAUBia chi: S6 8, Bodng Cao Thdng, Phu’d’ng 8, Thanh pho Cd Mau, Tinh Cd Mau, Viet Nam
BAN THUYGT MINH BAO CAO TAi CHINH (TI^P THEO)
3.7. Tai san co dinh hou hinh
Tai san co dinh hou hinh dope the hien theo nguyen gia tro di gid tri hao mdn luy ke.
Nguyen tac ghi nhan va xac dinh gia tri ban dau
Nguyen gid tai san co dinh him hinh bao gom gid mua va toan bp cac chi phi lien quan trpc tiep den vide doa tdi san vdo trang thdi sdn sdng sir dung. Trodng hop mua tdi san co djnh dope kdm them thiet bi, phy tung thay the thi xdc dinh vd ghi nhdn rieng thiet bi, phu tung thay the theo gid4ri hop ly vd dope tro (-) khdi nguydn gid tdi san co dinh hum hinh.
Phuxyng phap khau hao
Nguyen gid tdi san co dinh hum hinh dope khau hao theo phoong phdp dodng thang trong suot thdi gian hou dung dp tinh cua tdi san.
Thdi gian khau hao ode tinh cho mot so nhdm tdi san nho sau:
■ Nhd coa, vat kien true 05 - 50 nam* May mdc thiet bi 03 - 20 ndm« Phoo’ng tien van tai truyen dan 06-15 ndm■ Thiet bi, dung cu quan ly 03 -10 ndm■ Tdi san co dinh hou hinh khde 03 - 09 ndm
3.8. Tai san co dinh vd hinh
Tdi san co dinh vd hinh dope the hien theo nguyen gid tro di gid tri hao mdn luy ke.
Nguyen tac ghi nhan va xac dinh gia tri ban dau
Nguyen gia 1a toan bo cac chi phi ma doanh nghiep bo ra de cd dope tdi san co dinh vd hinh tinh den thdi diem doa tdi san do vdo trang thdi so dung theo dp tinh.
Nguyen tac ke toan cac tai san co dinh vd hinh
Quyen sCr dung dat
Quyen so dung ddt dope trinh bdy theo nguydn gid tro gid tri hao mdn luy ke 1a gid tri quyen so dung dien tich dat tai Khdm 7, Phodng 8, Thdnh pho Cd Mau vd tai Ap Thanh Thuy, Xd An Phodc, Huydn Mang Thit, Tinh Vinh Long.
Quyen so dung dat vd thdri han khdng trich khdu hao.
Phdn m§m may vi tinh
Phan mem may vi tinh khdng phai Id cau phan khdng the thieu cua phan cong thi dope ghi nhan nho tdi san co djnh vd hinh vd dope khau hao theo thd*i gian so dung hou ich.
Thd/i gian khau hao ode tinh cho phan mem mdy vi tinh la 08 ndm.
3.9. Chi phi tra tru’d’c
Chi phi tra trooc dope phan loai Id chi phi tra trodc ngdn han va chi phi tra trodc ddi han theo ky han goc vd chu ydu Id chi phi lien quan ddn gid von cong cu, dung cu; chi phi soa choa;... Cac khoan ndy dope phan bo trong thdri gian tra trodc cua chi phi hodc trong khoang thdi gian ma Ipi ich kinh te dope dp kien tao ra.
Cac loai chi phi sau ddy dope hach todn vdo chi phi tra trodc de phan bo dan vdo kdt qua hoat dong kinh doanh:
■ Cong cu, dung cu dope phan bo dan khong qud 03 nam vdo ket qua hoat dong kinh doanh;
■ Chi phi soa choa tdi san phdt sinh mot Ian cd gid trj Idn doanh nghiep khdng thpc hien trich trodc chi phi soa choa Idn tdi san co dinh dope phan bo dan to 02 ndm den 03 ndm vdo ket qua hoat dong kinh doanh.
14
cOng ty c6 phAn thuy sAn cA mauDia chi: Sd 8, Doong Cao ThPng, Phoong 8, Thanh pho Ca Mau, Tinh CP Mau, Viet Nam
bAn thuyet minh bAo cAo tAi CHINH (TlGP THEO)
3.10. Np phai tra
Na phai tra dope phPn loai la phai tra ngirCri bPn, phai tra noi bp vP phai tra khac theo nguyen tPc: Phai tra ngodi bPn IP khoan phai tra co tinh chat thirong mai phPt sinh tir giao dich mua ban hang hoa, dich vu, tPi san vP ngodi bPn IP don vi doc lap vdi ngodi mua; Phai tra npi bp la cac khoan phai tra gioa don vj cap tren vP don vi cap dodi trpc thupc khbng co tir each phPp nhan hach toan phu thupc; Cac khoan phai tra edn lai diroc phan loai IP phai tra khPc.
Cac khoan no1 phai tra diroc theo dpi theo ky han gdc, ky han ebn lai tai thdi diem bPo cao, theo nguyen te vP theo tdng doi tirong.
No1 phai tra dope ghi nhan khbng thap hon nghia vu phai thanh toPn.
3.11. Chi phi phai tra
Cac khoan chi phi phai tra dirp’c ghi nhan cho gia tri phai tra trong tirong lai lien quan den hang hoa, dich vu da nhan dirpe tir ngodi bPn trong ky bPo cPo nhirng thirc te chira chi tra nho code tau phai tra,... do choa cd hda don hope choa du ho so, tPi lieu kd toPn, dope ghi nhan vao chi phi san xuat, kinh doanh cua ky bao cao.
3.12. Nguon von chu so hou
Von gop cua chu s& hu>u
Von gop cua chu sd hou dope ghi nhan theo so von thirc gdp cua chu sd hou.
Thang dw von co phan
ThPng do vdn cd phan dop’c ghi nhan theo phan chenh lech gioa gia phat hanh vP menh gia co phieu, chenh IPch gioa giP mua lai cd phieu quy vP gip tPi phPt hPnh cd phieu quy.
Co phieu quy
Cd phieu quy dop’c ghi nhan theo giP mua va dope trinh bPy nho mot khoan giam vdn chu sd hou tren bang can doi ke toPn.
Co ti?c
Cd toe dope ghi nhan la mot khoPn phai tra vao ngay edng bd cd toe.
Quy dir tru’
CPc quy dp tro to Ipi nhupn sau thue dope trich lap theo Nghi quyet cua Dai hoi dong cd dong cho tdng nam.
3.13. Doanh thu, thu nhap khac
Doanh thu ban hang
Doanh thu ban hPng dope xPc dinh theo gia tri hpp ly cua cac khoan dP thu hope se thu dope. Trong hau het cPc trodng hpp doanh thu dope ghi nhan khi chuyen giao cho ngodi mua phan Idn rui ro vP Ipi ich kinh te gPn lien vdi quyen sd hou hPng hda.
Lai tien gu’i
Lai tien goi dope ghi nhan tren co sd don tich, dope xPc dinh tren sd do cPc tai khoan tidn goi vP lai suat ap dung.
15
CONG TY cd PHAN THUY SAN CA MAUBia chi: So 8, Dirdng Cao Thang, Phirdng 8, Thdnh pho Cd Mau, Tinh Cd Mau, Vidt Nam
BAN THUYGT MINH BAO CAO TAl CHINH (TI^P THEO)
3.14. Cac khoan giam trip doanh thu
Cac khoan giam tn> doanh thu gom: Giam gid hang ban va hang ban bi tra lai.
Cac khoan giam trCr doanh thu phat sinh cung ky tieu thp san pham, hang hoa dich vu diroc dieu chinh giam doanh thu cua ky phat sinh; Cac khoan giam trir doanh thu phat sinh vao ky sau nhirng trirdc thdi diem phat hanh bao cao tai chinh thi diroc dieu chinh giam doanh thu cua ky lap bao cao; Cdc khoan cjiam trir doanh thu phat sinh vao ky sau va sau thdi diem phat hanh bao cao tai chinh thi diroc dieu chinh giam doanh thu cua ky phat sinh khoan giam trir.
3.15. Gia von hang ban
Gia von hang ban la tong chi phi phat sinh cua thanh pham ban ra trong ky theo nguyen tac phu hop vdi doanh thu. Cac khoan chi phi virot tren mire binh thirdng cua hang ton kho diroc ghi nhan ngay vao gia von hang ban.
3.16. Chi phi tai chinh
Chi phi tai chinh phan anh nhirng khoan chi phi phat sinh trong ky chu ydu bao gom chi phi di vay von, dir phdng ton that ddu tir vdo don vi khac, khoan Id phat sinh khi ban ngoai te, Id ty gia hoi doai.
3.17. Chi phi ban hang va chi phi quan ly doanh nghiep
Chi phi ban hdng phan dnh cdc chi phi thirc te phat sinh trong qud trinh ban san pham, hdng hoa, cung cap dich vu, bao gom cdc chi phi vat lieu, bao bi; chi phi cirdc tdu, van chuyen, boc xep; chi phi hdng mau cho khdch hang; chi phi ngdn hdng; chi phi xuat hdng; chi phi hoa hdng; chi phi xuc tien thirong mai vd chi phi bdng tien khac (chi phi thue kho,...).
Chi phi quan ly doanh nghiep phan dnh cdc chi phi quan ly chung cua doanh nghiep gdm cdc chi phi ve lirong nhdn vien bo phdn quan ly doanh nghiep; chi phi do dung vdn phdng; chi phi khau hao TSCB dung cho bd phan quan ly doanh nghidp; thue, phi vd le phi; chi phi do phdng phai thu kho doi; chi phi dich vu mua ngoai vd chi phi bdng tien khdc.
3.18. Thue
Thue thu nhap doanh nghiep
Chi phi thud thu nhap doanh nghiep (TNDN) hien hanh
Chi phi thud TNDN hien hdnh diroc xdc dinh tren co sd thu nhap tinh thue vd thue suat thue TNDN trong ndm hien hdnh Id 20%.
Lfu dai, mien giam thud
Doi vdi Xi nghiep chd bien thuy san Mat Hang Moi:
Theo quy dinh tai Khoan 1, Dieu 6 Thdng tir 96/2015/TT-BTC ngdy 22/06/2015 sir a doi, bo sung Khoan 1a, Dieu 8 Thdng tir so 78/2014/TT-BTC ngdy 18/06/2014 vd Nghi dinh 218/2013/ND-CP ngdy 26/12/2013, Xi nghiep che bien thuy san Mdt Hdng Mdi hoat ddng o dia bdn cd dieu kien kinh td - xd hoi kho khdn nen thue suat thud TNDN Id 10% trong suot thdi gian hoat dong.
Ddi vdi Xi nghiep chd bidn thuy san Ddm Doi va Song Doc:
Theo quy dinh tai Khoan 4, Dieu 11 Thdng tir 96/2015/TT-BTC sira doi, bo sung Diem e, Khoan 3, Didu 19 Thdng tir 78/2014/TT-BTC vd Nghi dinh 218/2013/ND-CP, Xi nghiep chd bien thuy san Dam Dai vd Song Doc hoat dong d dia bdn co dieu kien kinh te - xa hdi ddc biet khd khdn nen diroc midn thue TNDN.
16
CONG TY CO PHAN THUY SAN CA MAUBia chi: So 8, Dadng Cao Thdng, Phaang 8, Thdnh pho Cd Mau, Tinh Cd Mau, Vidt Nam
BAN THUYET MINH BAO CAO TAl CHINH (Tl£p THEO)
Thue gia tri gia tang
Thue gia tri gia tang cua cdc hang hda vd dich vu do Cong ty cung cdp daac tinh theo cac mire thue nha sau:
■ Xuat khau 0%
■ Tom, cd taai dong lanh a khau kinh doanh thaang mai 5%
■ Cac hdng hda, dich vu khac 10%
Cac loai thue khac
Ap dung theo cdc luat thue hien hdnh tai Viet Nam.
Cdc bao cao thud cua Cong ty se chiu sa kiem tra cua co1 quan thue. Do viec ap dung luat vd cdc qui dinh ve thue doi vdi nhieu loai giao dich khdc nhau cd the daac giai thich theo nhieu each khac nhau, dan den so thue du’O’c trinh bdy tren bdo cdo tdi chinh cd the bi thay doi theo quydt dinh cuoi cung cua co1 quan thue.
3.19. Lai ca ban tren co phieu
Lai ca ban tren cd phieu daac tinh bdng each chia lai nhuan sau thue cua Cong ty sau khi trich quy khen thaang, phuc lai cho tdng sd binh quan sd cd phidu phd thong lau hdnh trong ky, khbng bao gom sd cd phidu daac Cong ty mua lai vd gia Idm cd phidu ngan quy.
3.20. Lai suy giam tren cd phieu
Ldi suy giam tren cd phidu du’O’c tinh bdng edeh chia lai nhuan sau thud cua Cong ty sau khi trich quy khen thaang, phuc Ipi cho tdng sd binh qudn sd cd phidu phd thong lau hdnh trong ky vd tdng sd cd phidu phd thdng da kien daac phdt hdnh them, khong bao gdm sd cd phidu daac Cong ty mua lai vd gia Idm cd phidu ngdn quy.
3.21. Bao cao bo phan
Mot bo phan Id mot hap phdn co the xac dinh rieng biet cua Cong ty tham gia vdo qud trinh san xuat hodc cung cap san pham, dich vu rieng le, mot nhdm san pham hoac dich vu cd lien quan (bo phan theo linh vac kinh doanh), hodc tham gia vdo qud trinh san xuat hodc cung cap san pham, dich vu trong mot moi traang kinh te cu the (bb phan theo khu vac dia ly), mdi bo phan ndy cd rui ro vd lai ich kinh te khac biet vdi cdc bo phdn kinh doanh khdc hodc khdc vb’i cdc bo phan kinh doanh trong cdc mdi traang kinh te khdc.
3.22. Cac ben lien quan
Cac ben lien quan Id cdc doanh nghiep, cdc cd nhan, trac tiep hay gidn tiep qua mot hoac nhieu trung gian, cb quyen kiem soat Cong ty hodc chiu sa kiem sodt cua Cong ty, hodc cung chung sa kiem sodt vdi Cdng ty. Cong ty lien ket, cdc cd nhan trac tiep hodc gidn tiep ndm quyen bieu quybt cua Cdng ty ddn den cb anh haang dang ke doi vdi Cbng ty, nhang nhdn sa quan ly chu chot bao gom cdc gidm doc, cdc edn bb dieu hdnh cua Cbng ty, nhang thdnh vien mat thiet trong gia dinh cua cdc cd nhan ndy hodc cac cbng ty lien ket vdi cac cd nhan ndy cung daac coi Id cac ben lien quan.
(Xem tiep trang sau)
17
CONG TY Cd PHAN THOY SAN CA MAUBia chi: So 8, Budng Cao Thdng, Phu’d’ng 8, Thanh pho Ca Mau, Tinh Ca Mau, Viet Nam
BAN THUY^T MINH BAO CAO TAI CHINH (TII^P THEO)
4. THONG tin b6 sung cho cac khoAn muc trinh bAy tr£n bAng cAn d6i ki= toAn
4.1. Tien va cac khoan tu’O’ng du’O’ng tien
Tai ngay 31/12/2019
VND
Tai ngay 01/01/2019
VND
Tien mdtTiln gui ngan hdng khdng ky hanCac khoan tu’O’ng du’O’ng tien (*)
275.484.9861.800.445.5355.000.000.000
257.575.3058.751.332.162
Cong 7.075.930.521 9.008.907.467
(*) La khoan tien gCri tai Ngan hang TMCP Ngoai thuomg Viet Nam - Chi nhanh Ca Mau, ky han 01thang, lai suat 4,3%/ndm.
4.2. Dau tip nam giCr den ngay dao han
Dau tu ndm giu ddn ngdy ddo han duoc chi tiet nhu sau:
Tai ngay 31/12/2019 VND
Tai ngay 01/01/2019 VND
Gia goc Gia tri ghi so Gia goc Gid tri ghi so
Ngdn han:
Tidn gui cd ky han 15.217.668.668 15.217.668.668 13.607.583.334 13.607.583.334
Dai han:
Trai phieu 3.500.000.000 3.500.000.000 2.000.000.000 2.000.000.000
4.3. Phai thu ngan han cua khach hang
Tai ngay 31/12/2019
VND
Tai ngay 01/01/2019
VND
Premier Marine Canada INC.Mazzetta LLCBlue Sea Products LLCCac khach hang khac
20.706.781.85610.774.806.400
1.396.503.09713.729.041.357
25.882.571.88410.186.000
5.704.160.000 14.262.257.351
Cong 46.607.132.710 45.859.175.235
18
CONG TY C6 PHAN THUY SAN CA MAUBja chi: Sd 8, Birdng Cao Thang, Phirdng 8, Thanh pho Ca Mau, Tinh Cd Mau, Viet Nam
BAN THUYI^T MINH BAO CAO TAl CHINH (TI^P THEO)
4.4. Tra tru’dc cho ngu’d’i ban ngan han
Tai ngay 31/12/2019
VND
Tai ngay 01/01/2019
VND
Tra trirdc cho ngirdi ban Id ben lien quan- Xem them mqc 8Tra trirdc cho ngirdi ban khac
312.000.000511.414.321
560.000.0001.477.844.684
Cong 823.414.321 2.037.844.684
4.5. Phai thu ngan han khac
Tai ngay 31/12/2019VND
Tai ngay 01/01/2019 VND
Gid tri Do phdng Gia tri Dir phdng
Ngdn han:
Phai thu ngirdi lao ddng Lai do thu tien goi Ky quy, ky ciroc Phai thu khac
178.274.300436.143.977
176.506.489
272.397.300249.026.312
27.000.000162.720.415
-
Cong 790.924.766 711.144.027 -
Ddi han:
Ky quy, ky ciro’c 1.191.500.000 - -
4.6. No xau
Tai ngay 31/12/2019VND
Tai ngay 01/01/2019VND
Gid goc Gid tri cdthe thu hoi
Gia goc Gid tri cd the thu hoi
Tong gid tri cdc khoan phai thu khach hdng, tra trirdc ngirdi bdn qud han thanh todn 2.661.247.767 . 2.661.247.767
Ban Tong Giam doc danh gia kha ndng thu hoi 0(7 phai thu, tra trirdc ngirdi ban qua han la thap vl nhirng khoan no nay la cua cac doi tirong da qua han thanh toan. Nhirng khoan no nay da diroc cdng ty trich lap do phong no phai thu kho ddi ddy du.
19
CONG TY Cd PHAN THUY SAN CA MAUDia chi: Sd 8, Su’d’ng Cao Thdng, Pha&ng 8, Thdnh pho Cd Mau, Tinh Ca Mau, Viet Nam
BAN THUYET MINH BAO CAO TAl CHINH (Tl£P THEO)
Thai gian qua han vd gid tri cac khoan na phai thu, tra trade ngadi bdn qua han theo tdng ddi taang daac chi tiet nha sau:
(Xem ti&p trang sau)
Tai ngay 31/12/2019 VND
Tai ngay 01/01/2019 VND
Gid goc Gid tri cd the thu hoi
Thdi gian qud han
Gid gdc Gid tri cb the thu hoi
Thb’i gian qud han
Cdng ty CP Che Tren Trenbien Phaang Nam 698.506.000 - 3 ndm 698.506.000 - 3 ndmCdng ty TNHHSX-DV Nguyen Tren TrenQudn 594.180.000 - 3 ndm 594.180.000 - 3 ndmCdng ty Fotouri Tren TrenGMHB 546.903.261 - 3 ndm 546.903.261 - 3 ndmCdng ty Nha Tren TrenTrang Seafood 238.961.792 - 3 ndm 238.961.792 - 3 ndm
Tren TrenDoi taong khdc 582.696.714 - 3 ndm 582.696.714 - 3 ndm
Cong 2.661.247.767 - 2.661.247.767 -
4.7. Hang ton kho
Tai ngay 31/12/2019 Tai ngay 01/01/2019VND VND
Gid goc Da phdng Gid goc Da phdng
Nguyen lieu, vat lieu 4.166.459.164 3.088.298.528 -Cdng cu, dung cu 1.064.624.035 830.238.859 -Thanh pham 156.517.547.598 180.732.748.599 -Hang gai di ban 4.489.741.808 - -
Cong 166.238.372.605 184.651.285.986 -
20
CONG TY CO PHAN THUY SAN CA MAUDja chi: Sd 8, Du’O’ng Cao Thdng, Phu’d’ng 8, Thanh ph6 Ca Mau, Tinh Ca Mau, Viet Nam
BAN THUYET MINH BAO CAO TAi CHINH (TIEP THEO)
4.8. Tang, giam tai san cd dinh hiru hinh
Toan bo tai san co djnh h&u hinh da dung thd chap, cam co, dam bao cho cac khoan vay - Xem them muc 4.15.
Khoan muc Nha cua, vat kien true
VND
May moc, thiet bi
VND
Phuong tien van tai,
truyen dan VND
Thiet bi, dung cu quan ly
VND
Tai san co dinh
huu hinh khac VND
Cong
VND
Nguyen gia:
Tai ngdy 01/01/2019 43.339.881.917 99.645.597.915 6.604.070.813 86.321.990 2.053.951.330 151.729.823.965Mua trong nam 1.939.277.291 7.333.055.726 - 32.690.000 247.391.075 9.552.414.092Thanh ly, nhirpng ban (25.103.363) (6.803.201.648) - - - (6.828.305.011)
Tai ngay 31/12/2019 45.254.055.845 100.175.451.993 6.604.070.813 119.011.990 2.301.342.405 154.453.933.046
Gia tri hao mdn luy ke:
Tai ngay 01/01/2019 20.519.514.423 66.808.182.156 5.376.663.824 86.321.990 1.298.658.736 94.089.341.129Khdu hao trong nam 1.863.278.286 4.972.978.599 259.814.136 4.086.252 147.805.078 7.247.962.351Thanh ly, nhirong ban (25.103.363) (5.820.501.946) - - - (5.845.605.309)
Tai ngay 31/12/2019 22.357.689.346 65.960.658.809 5.636.477.960 90.408.242 1.446.463.814 95.491.698.171
Gia tri con lai:
Tai ngay 01/01/2019 22.820.367.494 32.837.415.759 1.227.406.989 - 755.292.594 57.640.482.836
Tai ngay 31/12/2019 22.896.366.499 34.214.793.184 967.592.853 28.603.748 854.878.591 58.962.234.875
Nguyen gia cua TSCD huu hinh cuoi nam da khdu hao hdt nhung van con su dung la 33.196.970.521 VND.
21
CONG ty c6 phan thuy san CA MAUDia chi: So 8, Du’frng Cao Thang, Phirdrig 8, Thanh pho Ca Mau, Tinh ca Mau, Viet Nam
BAN THUY£T MINH BAO CAO TAI CHINH (Tl£P THEO)
4.9. Tang, giam tai san co dinh vo hinh
Khoan muc Quyen sir dung dat
VND
Phan mem ke toan
VND
Cong
VND
Nguyen gia:
Tai ngay 01/01/2019 1.495.517.562 122.552.000 1.618.069.562Mua trong nSm - 110.000.000 110.000.000
Tai ngay 31/12/2019 1.495.517.562 232.552.000 1.728.069.562
Gia tri hao mon luy ke:
Tai ngay 01/01/2019 23.096.955 122.552.000 145.648.955Khau hao trong nam 7.918.956 7.333.332 15.252.288 j
, iTai ngay 31/12/2019 31.015.911 129.885.332 160.901.243
Gia tri con lai: itq
Tai ngay 01/01/2019 1.472.420.607 - 1.472.420.607
Tai ngay 31/12/2019 1.464.501.651 102.666.668 1.567.168.319
Nguyen gia cua TSCD vo hinh cuoi nam da khau hao het nhu’ng van con su* dung la 122.552.000 VND.
4.10. Phai tra ngu’d’i ban ngan han
Tai ngay 31/12/2019 Tai ngay 01/01/2019VND VND
Gia triSo c6 kha nang
tra no Gia triSd co kha nang
tra no1
Cong ty TNHH Phan Viet Dang 3.157.883.120 3.157.883.120DNTN Thuy San Ngoc Phu'd’c 2.416.985.589 2.416.985.589 2.711.588.456 2.711.588.456Cong tyTNHH TM&DV Ngan Phuc 2.336.079.000 2.336.079.000 2.061.389.000 2.061.389.000DNTN Minh Bai 622.397.300 . 622.397.300 1.497.178.900 1.497.178.900Cong ty TNHH Lotte Global Logistics Viet Nam 738.685.497 738.685.497 1.054.079.372 1.054.079.372Phai tra cho cac d6i tu’O’ng khac T1.362.305.292 11.362.305.292 10.771.691.181 10.771.691.181
Cong 20.634.335.798 20.634.335.798 18.095.926.909 18.095.926.909
22
XHEn
iHO
Ikl (k tk ikl
lil tkl ill 1k, l
U i dJ tl! it!
JJ JJ
tkJ iJJ
JJ dk! dd JJ i
M 1k)
iLl
CONG TY cd PHAN THUY SAN CA MAUDia chi: So 8, Du’d’ng Cao ThSng, Phu’ong 8, Thanh pho Ca Mau, Tinh Ca Mau, Viet Nam
bAn thuyGt minh bao cao TAI CHINH (T|£p THEO)
4.11. Ngu’d’i mua tra tien tru,o,c ngan han
Tai ngay 31/12/2019
VND
I
Tai ngay 01/01/2019
VND
West Japanese Farmers Union Co., Ltd. Matsuda SangyoDoi tu’O’ng khac
1.935.429.6001.637.588.000
337.064.805 1.045.827.775
Cong 3.910.082.405 1.045.827.775
(Xem tiep trang sau)
23
rrownrrrrrrrrrrrrrrrrrrrCONG TY CO PHAN THUY SAN CA MAUDia chi: Sd 8, Duong Cao Thdng, Phuong 8, Thanh ph6 Ca Mau, Tinh Ca Mau, Viet Nam
BAN THUY^T MINH BAO CAO TAI CHINH (TIEP THEO)
4.12. Thud va cac khoan phai thu, phai nop Nha niro’c
(Xem ti§p trang sau)
Tai ngay 31/12/2019
VND
So phat sinh
VND
So da khiu trip
VND
So dirge hoan
VND
Tai ngay 01/01/2019
VND
Thud gia tri gia tang duoc khau tru 4.223.531.993 8.653.494.608 1.373.316.060 8.454.556.438 5.397.909.883
Tai ngay Trong nam Tai ngay31/12/2019 01/01/2019
VND VND VNDPhai nop Phai nop Ba nop Phai nop
Thud thu nhap doanh nghiep 712.808.599 1.476.802.951 1.519.749.688 755.755.336Thue thu nhap ca nhan 57.463.801 759.743.120 741.567.733 39.288.414Thue tai nguyen 7.541.616 95.623.938 112.704.978 24.622.656Tidn thud ddt - 279.011.165 279.011.165 -Cac loai thue khac - 69.146.452 69.146.452 -
Cong 777.814.016 2.680.327.626 2,722.180.016 819.666.406
CONG TY C6 PHAN THUY SAN CA MAUBia chi: So 8, Du’d’ng Cao Thang, Phird’ng 8, Thanh pho Cd Mau, Tinh Ca Mau, Viet Nam
BAN THUYET MINH BAO CAO TAl CHINH (TI^P THEO)
4.13. Phai tra ngu’d’i lao dong
La tien Iircrng con phai tra cho ngu’d’i lao dong.
4.14. Phai tra ngan han khac
(Xem tiep trang sau)
Tai ngay 31/12/2019
VND
Tai ngay 01/01/2019
VND
Phai tra khdc tien thu tir hoat d$ng xe tai 34.436.542 58.965.127Co tire phai tra 740.565.000 -Nh$n ky quy, ky ciroc 315.000.000 363.000.000Cac khoan phai tra, phai nop khac 1.159.626.551 933.900.627
Cong 2.249.628.093 1.355.865.754
25
intr iii jy-jr ii iii jjT^£r^£r^£r^r^r”t£!Tii^£!Ttriir-ii^iniintr"i£^£r”i£r"X)l,CONG TY CO PHAN THUY SAN CA MAUBia chi: Sd 8, Budng Cao Thdng, Phuong 8, Thanh phd Ca Mau, Tinh Ca Mau, Viet Nam____________________________________ _______________________
BAN THUY^T MINH BAO CAO TAI CHINH (TI^P THEO)
4.15. Vay va n<y thue tai chinh
Cac khoan vay ngdn han duac chi tiet nhu sau:
Tai ngay 31/12/2019 Trong nam Tai ngay 01/01/2019VND VND VND
Vay ngan-hang bdng VND Vay ca nhan bdng VND Vay ngan hang bdng USD
Gia tri
148.084.268.707
3.483.000.000
Sd cd kha nang tra no
148.084.268.707
3.483.000.000
Tang
502.067.772.413
300.000.000
74.159.719.500
Giam
531.908.132.902
400.000.000
77.331.782.770
Gia tri
177.924.629.196
100.000.000
6.655.063.270
So co kha nang tra na
177.924.629.196
100.000.000
6.655.063.270
Cong 151.567.268.707 151.567.268.707 576.527.491.913 609.639.915.672 184.679.692.466 184.679.692.466
Vay ngan hang la cac khoan vay co then han tu 06 thang den 12 thang, lai sudt theo tung thdi diem vay. Cac khoan vay nay duoc bao dam bdng tai san co dinh huu hinh cua Cdng ty - Xem them muc 4.8.
4.16. Dir phdng phai tra dai han
La khoan trich trudc chi phi du phdng phai tra lien quan den thud chdng ban gia tom giai doan POR 15 (2019-2020) tai thi trudng My.
(Xem ti§p trang sau)
26
CONG TY Cd PHAN THUY SAN CA MAUDia chi: Sd 8, Dirdng Cao Thdng, Phu’d’ng 8, Thanh phd Ca Mau, Tinh Ca Mau, Viet Nam_________________
BAN THUYtT MINH BAO CAO TAI CHINH (TI^P THEO)
4.17. V6n chu sty hu’u
4.17.1. Bang ddi chidu bien dong cua von chu so hu’u
(Xem tiep trang sau)
Cac khoan muc thuoc von chu so> hu’uVdn gop cua chu sd hu>u
VND
Thang du’ vdn co phan
VND
Co phieu quy
VND
Lai nhuan sau thue
choa phan phoi VND
Cong
VND
Tai ngay 01/01/2018 97.485.790.000 4.569.156.929 (18.676.666.000) 3.476.447.949 86.854.728.878Lai trong nam tru’d’c - - - 24.115.355.781 24.115.355.781Trich lap quy khen thu’d’ng phuc lai - - - (270.000.000) (270.000.000)Trich quy khen thu-ang Ban dieu hanh - - - (96.000.000) (96.000.000)Tai ngay 01/01/2019 97.485.790.000 4.569.156.929 (18.676.666.000) 27.225.803.730 110.604.084.659Lai trong nam nay - - - 20.862.458.485 20.862.458.485Trich lap quy khen thu’d’ng phuc loi - - - (2.250.000.000) (2.250.000.000)Trich quy khen thu’d’ng Ban dieu hanh - - - (96.000.000) (96.000.000)Chia co tire (13.718.590.500) (13.718.590.500)
Tai ngay 31/12/2019 97.485.790.000 4.569.156.929 (18.676.666.000) 32.023.671.715 115.401.952.644
cOng ty cd phAn thuy san CA MAUDia chi: So 8, Duong Cao Thdng, Phird’ng 8, Thanh pho Ca Mau, Tinh Cd Mau, Viet Nam
BAN THUYET MINH BAO CAO TAI CHINH (TI^P THEO)
4.17.2. Co phieu
Tai ngay 31/12/2019
Tai ngay 01/01/2019
So lirong cd phieu phd thdng ddng ky phat hdnh 9.748.579 9.748.579So lu’Q’ng cd phieu phd thdng dd bdn ra cdng chung 9.748.579 9.748.579So lu’Q’ng cd phieu phd thdng du’O’c mua lai (cd phieu quy) 602.852 602.852So lirong cd phieu phd thdng dang liru hdnh 9.145.727 9.145.727
Menh gia cd phan dang liru hdnh: 10.000 VND/cd phan.
4.17.3. Lai co1 ban tren co phieu
Nam 2019 Nam 2018
Ldi sau thue cua cd ddng cua Cdng ty 20.862.458.485 24.115.355.781Trich quy khen thirong phuc Iqi - (2.346.000.000)Ldi de tinh ldi co ban tren cd phieu 20.862.458.485 21.769.355.781Sd lu’Q’ng binh qudn gia quyen cua cd phieuphd thdng dang liru hdnh trong ndm 9.145.727 9.145.727
Lai co1 ban tren co phieu (EPS) 2,281 2.391
Den ngay 31/12/2019, Dai hoi co dong chira quyet dinh ty le trich quy khen thirong phuc lo’i. Neu Cdng ty trich quy khen thirong, phuc loi tir loi nhuan thuan thuoc ve co dong phd thdng thi lai co ban tren co phieu se giam di tirong irng.
4.17.4. Lai suy giam tren co phieu
Nam 2019 Nam 2018
Ldi sau thue cua cd ddng cua Cdng ty 20.862.458.485 24.115.355.781Trich quy khen thirong phuc Iqi - (2.346.000.000)Ldi de tinh ldi suy giam tren cd phieuSo lirong binh quan gia quyen cua cd phieu
20.862.458.485 21.769.355.781
phd thdng dang liru hdnh trong ndm 9.145.727 9.145.727
Lai suy giam tren cd phieu 2.281 2.391
Den ngdy 31/12/2019, Dai hqi co dong chira quyet dinh ty le trich quy khen thirong phuc loi. Neu Cdng ty trich quy khen thirong, phuc Iqi tir loi nhuan thuan thuoc ve co dong pho thdng thi ldi suy giam tren cd phieu se giam di tirong irng.
4.18. Cac khoan muc ngoai Bang can doi ke toan
Tai ngay 31/12/2019
Tai ngay 01/01/2019
Ngoai te cdc loai:
USDEUR
5.978,40 352.945,53740,00
28
CONG TY Cd PHAN THUY SAN CA MAUDia chi: Sd 8, Ducmg Cao Thdng, Phud’ng 8, Thanh pho Ca Mau, Tinh Cd Mau, Viet Nam
BAN THUYGT MINH BAO CAO TAl CHINH (TI^P THEO)
5. THONG TIN BO SUNG cho cAc khoAn muc trinh bAy tr£n bAo cAo ket QUA KINH DOANH
5.1. Doanh thu ban hang
Nam 2019VND
Nam 2018VND
Doanh thu xuat khauDoanh thu noi diaCdc khoan giam tru doanh thu
565.504.125.59546.583.205.316
(994.044.150)
534.383.319.48440.744.176.063
(145.080.000)
Cong 611.093.286.761 574.982.415.547
Trong dd, doanh thu doi vdi ben lien quan -Xem thdm muc 8 580.000.000 571.632.000
5.2. Gia von hang ban
Chu yeu la gia vdn cua thdnh pham da bdn trong ndm.
5.3. Doanh thu hoat dong tai chinh
Nam 2019VND
Nam 2018VND
Ldi tien guiLdi thu tu dau tu hoat dong xe taiLai chdnh lech ty gidLdi chenh lech ty gid hoi dodi do danh gid lai cdc khoan muc tien te cd goc ngoai te
1.263.938.548235.770.662
1.435.934.641
115.931.061
694.450.730170.527.005
2.180.005.246
Cong 3.051.574.912 3.044.982.981
5.4. Chi phi tai chinh
Nam 2019VND
Nam 2018VND
Ldi tien vayLd do thanh ly cdc khoan dau tuLd chdnh lech ty gidLo chenh lech ty gid hoi dodi do danh gid lai cdc khoan muc tien te cd goc ngoai te
10.816.512.860
472.461.530
9.266.835.4446.396.348.000
540.978.365
34.238.019
Cong 11.288.974.390 16.238.399.828
29
CONG TY CO PHAN THUY SAN CA MAUDia chi: So 8, Biforig Cao Thang, Phu’d’ng 8, Thanh pho Ca Mau, Tinh Ca Mau, Viet Nam
BAN THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
5.5. Chi phi ban hang
Nam 2019VND
Nam 2018VND
Chi phi vat lieu, bao biChi phi cu’b’c tau, vdn chuyen, boc xepChi phi hang mlu cho khach hangChi phi ng£n hangChi phi xuat hangChi phi hoa hdngChi phi xuc tien thu’ong maiChi phi bang tien khac
Chi phi thue khoChi phi khac
Cong
5.6. Chi phi quan ly doanh nghiep
191.156.67714.322.883.546
17.700.7801.237.824.2811.375.745.2761.327.737.7461.741.100.697
11.557.596.1906.238.314.1555.319.282.035
31.771.745.193
130.112.500 12.715.973.885
96.109.325 1.229.807.118
814.027.243 2.073.805.304 1.616.294.284 7.950.599.488 3.041.312.158 4.909.287.330
26.626.729.147
Nam 2019VND
Nam 2018VND
Chi phi nhan vien quan lyChi phi do dung van phdngChi phi khau hao tai san co dinhThue, phi va le phiChi phi du phdng no phai thu khd ddiChi phi dich vu mua ngoaiChi phi bang tien khac
Cong
5.7. Chi phi san xuat kinh doanh theo yeu to
9.376.292.14595.523.635
454.705.383287.011.165
482.642.3873.492.510.887
14.188.685.602
7.095.841.191102.472.095409.131.856596.900.947943.433.000472.120.898
2.568.381.765
12.188.281.752
Nam 2019VND
Nam 2018VND
Chi phi nguyen lieu, vat lieuChi phi nhan congChi phi khau hao tai san co dinhChi phi do phdngChi phi dich vu mua ngoaiChi phi khac bang tien
Cong
440.867.454.90457.488.329.0157.263.214.6391.764.957.296
22.776.630.56231.475.445.049
561.636.031.465
467.921.622.73263.114.131.061
6.410.217.381343.715.000
18.167.831.74322.442.520.984
578.400.038.901
30
cOng ty c6 phAn thuy sAn CA MAUBia chi: So 8, Dirdng Cao Thang, Phirdng 8, Thanh pho Cd Mau, Tinh Cd Mau, Viet Nam
BAN THUYET MINH BAO CAO TAl CHINH (TI^P THEO)
5.8. Chi phi thue thu nhap doanh nghiep hien hanh
6.
6.1.
6.2.
Chi phi thue TNDN tinh tren thu nhap chiu thue nam hien hanh du’O’c xac dinh nhu1 sau:
Nam 2019VND
Nam 2018VND
Lo’i nhuan ke todn trirdc thue trong ndmCong: Cac khoan dieu chinh tdngTrir: Cac khoan dieu chinh giamTrir: Thu nhap mien thueThu nh3p tinh thue tir hopt ddng kinh doanh
Thu nhap tinh thue theo thue suat thue TNDN 20%Thu nhap tinh thue theo thue suat thuO TNDN 10%
22.262.716.177 1.776.084.533 (123.130.017)
(11.954.201.466)11.961.469.227 2.806.560.278 9.154.908.949
25.908.723.6137.134.047.967
(69.520.982)(17.172.127.885)
15.801.122.7132.132.555.603
13.668.567.110
Chi phi thue TNDN tinh theo thue suat thue TNDN 20%Chi phi thue TNDN tinh theo thu§ su§t thue TNDN 10%
Chi phi thue TNDN tinh tren thu nhap chiu thue nam hien hanh
561.312.056915.490.895
426.511.1211.366.856.711
1.476.802.951 1.793.367.832
Cdc khoan dieu chinh tdng/giam thu nhdp chiu thue chu yeu Id cdc khoan muc theo qui dinh cua Ludt thue TNDN khong dirp’c xem Id chi phi, thu nhdp khi tinh thue TNDN.
THONG TIN Bd SUNG CHO CAC KHOAN MUC TRINH BAY TREN BAO CAO LU’U CHUYEN tiEn TE
So tien di vay thyc thu trong nam
Nam 2019VND
Nam 2018VND
Tien thu tir di vay theo khe irdc thdng thirdng 576.527.491.913 601.119.694.020
So tien da thirc tra goc vay trong nam
Nam 2019VND
Nam 2018VND
Tien tra no gdc vay theo khe irdc thdng thirdng (609.647.715.672) (594.773.227.317)
HO*
bAo CAO BO PHAN
l8i
G 7
■ETN.
7.
Theo danh gia cua Ban Tong Giam doc Cong ty, rui ro va ty suat sinh ldi cua Cdng ty khong bi tac dong ve nhirng khac biet ve san pham ma Cdng ty cung cap, hodc do Cdng ty hoat dong tai nhieu khu virc dia ly khdc nhau. Cu the nhu1 sau:
Bp phan theo linh v.irc kinh doanh: Hoat dong kinh doanh cua Cong ty la tir san xuat vd kinh doanh hang thuy san xuat khau nen khong cd sir khac nhau ve rui ro va lo’i (ch kinh td theo ITnh virc san xuat kinh doanh;
■ Bp phan theo khu virc dia ly: Hoat ddng cua Cdng ty hodn toan tai Tinh Cd Mau nen khong cd sp khdc nhau ve rui ro va lo’i ich kinh te theo khu vyc dja ly can thiet phai thuyet minh.
Do vay, Cdng ty khong cd bao cao bo phan theo ITnh vu>c san xuat kinh doanh va khu virc dia ly.
31
CONG TY C6 PHAN THUY SAN CA MAUDia chi: So 8, Dud’ng Cao Thang, Phud’ng 8, Thdnh pho Cd Mau, Tinh Cd Mau, Viet Nam
bAn thuyet minh bAo cAo tAi CHINH (Tl£p THEO)
8. THONG tin ve cAc ben lien quan
Danh sdch cac ben lien quan
1. Cong ty TNHH Thuc pham Xuat khau Hai Thanh
2. Cong ty TNHH MTV Thiet Ke - Gidm Sat - Xay dung Hung Long
3. Cdng ty TNHH Dien lanh Sai Gdn
4. Thanh vien Hoi dong quan tri vd Ban Tong Gidm doc
Moi quan he
Cdng ty cd cung nhan su quan ly chu chotCdng ty cd cung nhan su quan ly chu chdtCdng ty cd cung nhan su quan ly chu chotNhan su quan ly chu chot
Tai ngdy Idp bang cdn doi ke todn, so du phai thu (phai tra) vdri cdc ben lien quan nhu sau:
Tai ngay Tai ngay 31/12/2019 01/01/2019
VND VND
Tra trudc cho ngudi bdn - Xem them muc 4.4:
Cdng ty TNHH MTV Thiet Ke - Gidm Sat - Xay dungHung Long 312.000.000 560.000.000
Trong ndm, Cdng ty dd cd cdc giao dich chu yeu vdi cdc ben lien quan nhu sau:
Nam 2019_________VND
Bdn hang - Xem them muc 5.1:
Nam 2018VND
Cdng ty TNHH Thuc pham Xuat khau Hai Thanh
Mua hdng hda, may mdc, thiet bi:
Cong ty TNHH MTV Thiet Ke - Giam Sdt - Xay dung
580.000.000 571.632.000
Hung Long 1.670.225.455 1.228.259.091Cong ty TNHH Dien lanh Sdi Gdn 80.484.000 159.686.000
Cong 1.750.709.455 1.387.945.091
Thu lao cua Hoi dong quan tri, thu nhdp cua Ban Tong Gidm doc vd cdc nhan vien quan ly chu chotkhdc duoc huong trong ndm nhu sau:
Nam 2019VND
Nam 2018VND
Thu lao Hoi ddng quan tri 336.000.000 168.000.000Thu nhdp Ban Tong Gidm doc 1.163.899.581 963.400.000
Cong 1.499.899.581 1.131.400.000
32
CONG TY C6 PHAN THUY SAn CA MAUDia chi: So 8, Du’O’ng Cao Thdng, Phu’d’ng 8, Thanh pho Ca Mau, Tinh Ca Mau, Viet Nam
BAN THUYIzT MINH BAO CAO TAI CHINH (Tl£P THEO)
9. THU NHAP CUA BAN Kl£M SOAT
Nam 2019VND
Nam 2018VND
Tien lira ng va cac chi phi hoat dong 108.000.000 54.000.000
10. S6 LIEU SO SANH
Cac so lieu so sanh du’d’i day da du’O’c bao cao tai:
Ket qua hoat dong kinh doanh (Trich):
Nam 2018VND
(Du’O’c bao cao lai)
Nam 2018VND
(Da du’O’c bao cao tru’d’c day)
Lai co’ ban tren co phieuLai suy giam tren co phidu
2.3912.391
2.6372.637
Lcii co’ ban va lai suy giam tren co phieu ndm 2018 du’O’c bdo cdo lai do Cong ty trich quy khen thu’d’ng phuc loi ndm 2018 theo Nghi quyetDai hoi dong Co dong thu’d’ng nien ndm 2019 so 54/NQ- DHDCD ngdy 09 thdng 03 ndm 2019.
11. CAC SIT KIEN SAU NGAY KET THUC NAM TAI CHINH
Khdng cd cac sir kien quan trpng xay ra sau ngay ket thuc ndm tai chinh den ngay phat hanh bao cao tai chinh.
Bui Nguyen Khanh Tong Giam doc
Ngu’d’i lap
Tran Trong Tai Ke toan tru’d’ng
Ca Mau, ngay 06 thang 03 nSm 2020
33
THE POWER OF BEING UNDERSTOOD
AUDIT | TAX | CONSULTING
RSM Vietnam5th Floor, Sai Gon 3 Building140 Nguyen Van Thu Street, Da Kao WardDistrict 1, Ho Chi Minh City, Vietnam
T +8428 3827 5026F +8428 3827 5027
Ha Noi Office7th Floor, Lotus Building, 2 DuyTan Street Cau Giay District, Hanoi, Vietnam
T+8424 3795 5353F +8424 3795 5252
Central Office3th Floor, 142 Xo Viet Nghe Tinh StreetHai Chau District, Da Nang, Vietnam
T+84236 363 3334F+84236 363 3335
RSM
