CONG TY CO PHAN 28 HUNG PHU

BAO CAO TAI CHINH DA DlTOC KIEM TOAN

Cho nam tai chinh ket thuc ngay 31/12/2022

7/co<
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Hd CHI MINH, THANG 02 NAM 2023

 CONG TY Cd PHAN 28 HUNG PHU
Dia chi: So 168 Quang Trung, Phu&ng 10, Quan G6 Vap, TP. Ho Chi Minh

MVC LVC

N0IDUNG TRANG

BAG CAO CUA BAN GlAM DOC 02

BAO CAO KIEM TOAN DQC LAP 03-04

BANG CAN Ddl Kfe TOAN 05 -06 .

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bAo cAo ket QUA hoat dqng kinh doanh 07
CONG TY
bAo cAo LUU CHUYEN TIEN T$ 08-09 COPHAN
HU'NG PHU*
bAn thuyet minh bAo cAo tAi CHINH 10-30

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1
CONG TV CO PHAN 28 HU*NG PHU BAO CAO CUA BAN GIAM DOC
Bia chi: So 168 Quang Trung, Phtrfrng 10, dinh kem bdo cdo tai chinh
Quan Go VBp, TP. Ho Chi' Minh cho ndm tai chinh ket thuc ngay 31/12/2022

BAO CAO CUA BAN GIAM DOC

Chung toi, cac thanh vien Ban Giam doc Cong ty Co phan 28 Hung Phu (gpi tat la "Cong ty") trinh bay
bao cao nay cung voi Bao cao tai chinh cua Cong ty da dupe kiem toan cho nam tai chinh ket thuc ngay
31/12/2022.
Hpi dong quan tri va Ban Giam doc
Cac thanh vien cua Hpi dong quan tri va Ban Giam doc dieu hanh Cong ty cho nam tai chinh ket thuc ngay
31/12/2022 va den ngay lap bao cao nay, gom:
dong quan trj
Ong Nguyen Quyet Thang Chu tich
Ong Le Due Khiem Pho Chu tich
Ong Nguyen V&n Dung Thanh vien
Ban Giam doc
Ong Le Due Khiem Tong Giam doc
Ba Nguyen Thi Thanh Thuy Pho Tong giam doc
Trach nhiem cua Ban Giam doc
Ban Giam doc Cong ty co trach nhiem lap bao cao tai chinh phan anh mot each trung thuc va hpp ly tinh
hinh tai chinh cung nhu ket qua boat dpng kinh doanh va tinh hinh luu chuyen tien te cua Cong ty trong
nam, phu hpp vai chuan myc ke toan, che dp ke toan doanh nghiep Viet Nam va cac quy dinh phap ly co
lien quan den vipc lap va trinh bay bao cao tai chinh. Trong vi?c lap bao cao tai chinh nay, Ban Giam doc
dupe yeu cau phai:
- Lua chon cac chinh sach ke toan phu hop va ap dung cac chinh sach do mpt each nhat quan; \o
- Dua ra cac phan doan va uoc tinh mpt each hpp ly va than trpng;
- Neu ro cac nguyen tac ke toan thich hpp co dupe tuan thu hay khong, co nhung ap dung sai lech trpng
yeu can dupe cong bo va giai thich trong bao cao tai chinh hay khong;
- Lap bao cao tai chinh tren ccr so boat dpng lien tuc trir truong hpp khong the cho rang Cong ty se tiep
tyc boat dpng kinh doanh; va
- Thiet ke va thyc hien he thong kiem soat npi bp mpt each huu hieu cho muc dich lap va trinh bay bao ,202
cao tai chinh hpp ly nham han che rui ro va gian lan.
ONC
Ban Giam doc cong ty chiu trach nhiem dam bao rang so ke toan dupe ghi chep mpt each phu hpp de phan NHID
anh mpt each hpp ly tinh hinh tai chinh cua Cong ty a bat ky thoi diem nao va dam bao rang bao cao tai JAN V
chinh tuan thu chuan muc ke toan, che dp ke toan doanh nghiep Viet Nam va cac quy dinh phap ly co lien
quan den vipc lap va trinh bay bao cao tai chinh. Ban Giam doc cung chiu trach nhiem dam bao an toan
cho tai san cua Cong ty va thyc hien cac bipn phap thich hpp de ngan chan va phat hien cac hanh vi gian 'iY -

lan va sai pham khac.

Ban Giam doc xac nhan ring Cong ty da tuan thu cac yeu cau neu tren trong viec lap bao cao tai chinh.
Thay mat va dqi doc,
CONG TY CdTHAN 28 HUNG PHU
GO’PHAN /Y?
O 28 HIM
ode
giam
Le Dtfc Khiem
Le Dire Khiem
Tong Giam doc
TP. Ho Chi Minh, ngay 20 thang 02 ndm 2023

2
 CONG TY TNHH KIEM TOAN VA DINH GIA VIET NAM
THANH VIEN DOC LAP HANG KIEM TOAN LEA GLOBAL
Chuyen ngdnh Kiem todn, Dinh gid, Tu van tdi chinh, ke loan, thue

Sd : 2202.09-23/BC-TC/VAE
Ha NqI, ngay 22 thdng 02 ndm 2023

BAO CAO KIEM TOAN DOC LAP

Kinh giri: HqS dong quan tri va Ban Gi£m doc

Cong ty Co phan 28 Hirng Phu

Chung toi da kiem toan Bao cdo tai chinh kem theo cua Cong ty Co phAn 28 Hirng Phu (goi tit la "Cong ty"),
duyfc lap ngay 20 thdng 02 ndm 2023, tic trang 05 den (rang 30, bao gom: Bang can doi ke toan tai ngay
3 1/12/2022, Bao cao ket qua boat dong kinh doanh, Bao cao liru chuyen tien te cho nam tai chinh ket thuc
cung ngay va Ban thuyit minh bao cao tai chinh.

Trach nhiyrn cua Ban Giam doc

Ban Giam doc Cong ty chiu trach nhiem ve vice lap va trinh bay trung thirc va hop ly bao cao tai chinh cua
Cong ty theo chuan miic ke toan, che do ke toan doanh nghiep Viet Nam va cac quy dinh phap ly co lien
/va
quan den vi$c lap va trinh bay bao cao tai chinh va chin trach nhiem ve kiem soat npi bo ma Ban Giam d6c / V CO-
xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khong co sai sot trpng yiu do S( of
gian lan hoSc nham lan.

Trach nhiym cua Kiem toan vien

Trach nhiem cua chung tdi la dira ra y kien ve bao cao tai chinh dira tren ket qua cua cuqc kiem toan. Chung
tdi da tien hanh kiem toan theo cac chuan mire kiem toan Viet Nam. Cac chuan mire nay yeu can chung tdi
tuan thu chuan myc va cac quy dinh ve dao due nghe nghiep, lap ke hoach va thirc hien cudc kiem toan de
dat diroc sir dam bao hop ly ve vi?c 1 i$u bao cao tai chinh ci’ia Cong ty cd con sai sot trong yen hay khong.

Cong viec kiem toan bao gdm thirc hien cac thu tuc nhim thu thap cac bang chirng kiem toan ve cac sd lieu
va thuyet minh tren bao cao tai chinh. Cac thu tuc kiem toan diroc lira chon dira tren xet doan cua kiem toan
vien, bao gdm danh gia rui ro cd sai sot trpng yeu trong bao cao tai chinh do gian lan hoac nham lan. Khi
thyc hi$n danh gia cac rui ro nay, kiem toan vien da xem xet kiem soat npi bd cua Cong ty lien quan den viec
lap va trinh bay bao cao tai chinh trung thirc, hop ly nham thiet ke cac thu tuc kiem toan phu hop voi tinh TY V
hinh thirc te, tuy nhien khong nham muc dich dira ra y kien ve hieu qua cua kiem soat ndi bd cua Cong ty. Hi/UHMO
Cong viec kiem toan cung bao gdm danh gia tinh thich hyp cua cac chinh sach ke toan diroc ap dung va tinh DINH GIA,
hop ly cua cac irdc tinh ke toan cua Ban Tong giam ddc ciing nhir danh gia viec trinh bay tong the bao cao
tai chinh.

Chung toi tin tirong rang cac bing chirng kiem toan ma chung toi da thu thap diroc la day du va thich hop
lam co so cho y kien kiem toan cua chung toi.

Y kien cua Kiem toan vien

Theo y kien chung toi, bao cao tai chinh d§ phan anh trung thirc va hop ly, tren cac khia canh trpng yeu tinh
hinh tai chinh cua Cong ty tai ngay 31/12/2022, cung nhtr ket qua boat dong kinh doanh va tinh hinh liru
chuyen tien t? cho nSm tai chinh ket thuc cung ngay, phu hop voi chuan mire ke toan, che do ke todn doanh
nghiep Viet Nam va cac quy dinh phap ly cd lien quan den viec lap va trinh bay bao cao tai chinh.

Tru so chinh: Ting 11 Ida nhA Sdng Da Chl nhinh: S6 17/3 Nguyin Huy Tudng
S6 165, difdng Ciu Giiy, quSn Ciu Giiy, Hi N6i Pfwdng 6. quin Binh Thanh , TP. H6 Chi Minh
DT: 024. 62 670 491/492/493 Fax: 024. 62 670 494 3 DT: 028.6294 1117/6252 1818 Fax. 028. 6294 1119
Website: www.vae.com.vn
 BAO CAO KIEM TOAN DQC LAP
(tiep theo)
Van de kh£c

BAo cao tai chinh iua Cong ty cho nAm tai chinh ket thuc ngay 31/12/2021 da dirge ki£m toan boi kiSm toan
vien vA doanh ngh ?p kiem toAn khAc vdi y kiSn kiem toAn chap nhan toan phAn v6 BAo cAo tai chinh do tai
ngay 28/02/2022.

CONG >

. * UIEM TOAN VA
V\ VIET NAM/S \ll

Tran Quoc Tuan Ph^^n/Thi Hien

Tong GiAm doc Kiem to£n vien
So Gidy CN DKHN kiem todn: 0148-2023-034-1 So Gidy CN DKHN kiem todn: 2449-2023-034-1
Thay mAt vA d^i dien cho
CONG TY TNHH KltM TOAN VA DJNH GIA VI$T NAM

iO$

'G

TP

It
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4
CONG TY CO PHAN 28 HU*NG PHU BAG CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phudng 10, Quan Go Vap, Cho ndm tdi chinh Ret thiic ngdy 31/12/2022
TP. Ho Chi Minh

Mau so B 01 - DN
BANG CAN DOl KE TOAN
Tai ngdy 31 thdng 12 ndm 2022

Dem vi tinh: VND

TAI SAN Ma Thuyet 31/12/2022 01/01/2022

soX minh
A. TAI SAN NGAN HAN 100 146.474.897.122 133.481.713.330
I. Tien va cac khoan tiroug duro’ng tien 110 V.l. 20.483.943.983 16.621.096.668
1. Tien 111 5.445.804.278 16.621.096.668
2. Cac khoan tucmg ducmg tien 112 15.038.139.705
H. Dau tu* tai chinh ngan han 120
III. Cac khoan phai thu ng5n han 130 32.124.500.666 35.617.858.943
I. Phai thu ngan han cua khach hang 131 V.2. 25.414.502.472 25.449.749.085
2. Tra triroc cho ngiroi ban ngin han 132 V.3. 1.319.811.688 4.401.052.085
3. Phai thu ngin han khac 136 V.4. 5.390.186.506 5.767.057.773
IV. Hang ton kho 140 V.5. 92.190.498.306 80.659.597.311
1. Hang ton kho 141 92.190.498.306 80.659.597.311
TY
V. Tai san ngan han khac 150 1.675.954.167 583.160.408
1. Chi phi tra truoc ng4n han 151 V.8. 140.053.335 AN
2. Thue GTGT dupe khau trir 152 1.535.900.832 220.819.299 PHI
3. Thue va cac khoan khac phai thu Nha nude 153 V.ll. 362.341.109
B. TAI SAN DAI HAN 200 21.673.461.782 26.290.752.816

I. Cac khoan phai thu dai han 210

II. Tai san co dinh 220 20.906.871.739 25.995.204.193
1. Tai san cd dinh huu hinh 221 V.6. 20.586.434.252 25.559.516.702
- Nguyen gid 222 100.721.388.454 98.852.883.727 cc
- Gid tri hao mdn luy Re 223 (80.134.954.202) (73.293.367.025) RACK
2 Tai san co dinh vd hinh 227 V.7. 320.437.487 435.687.491 EM Tt
- Nguyen gid 228 576.250.000 576.250.000 K1*
- Gid tri hao mdn luy Re 229 (255.812.513) (140.562.509)
IV. Tai san dd dang dai han 240
V. Dau tu- tai chinh dai han 250
VI. Tai san dai han khac 260 766.590.043 295.548.623
1. Chi phi tra trucrc dai han 261 V.8. 766.590.043 295.548.623
TONG CQNG TAI SAN (270=100+200) 270 168.148.358.904 159.772.466.146

(Cdc thuyet minh tic trang 10 den trang 30 Id bp phdn hprp thdnh cua Bdo cdo tdi chink nay.)
5
CONG TY CO PHAN 28 HUNG PHU BAO CAO TAI CHINII
Dia chi: S6 168 Quang Trung, Phuong 10, Quan Go Vap, Cho ndm tai chinh ket thuc ngdy 31/12/2022
TP. Ho Chi Minh

Mau so B 01 - DN
BANG CAN Bdl KE TOAN
Tai ngdy 31 thdng 12 ndm 2022
(tiep theo)
Don vi tinh: VND
nguOn v6n Ma Thuyet 31/12/2022 01/01/2022
sox minh
C. NQPHAITRA 300 135.575.491.139 128.041.986.559
I. No1 ngan han 310 135.575.491.139 128.041.986.559
1. Phai tra ngucri ban ngan han 311 V.9. 49.889.118.873 37.362.791.264
2. Nguai mua tra tien tnrcrc ngan han 312 V.10. 5.730.267.809 6.921.168.981
3. Thue va cac khoan phai nop Nha nuroc 313 V.ll. 183.858.725 10.282.325
4. Phai tra nguai lao dpng 314 11.351.088.869 10.751.317.594
5. Chi phi phai tra ngan h^n 315 V.12. 75.401.898 47.634.693
6. Doanh thu chua thuc hi?n ngan han 318 V.14. 55.555.556 45.454.546
7. Phai tra ngan han khac 319 V.13. 976.383.857 6.969.576.010
8. Vay va na thue tai chinh ngin han 320 V.16. 60.019.314.883 64.000.919.631
9. Dy phong phai tra ngan hyn 321 V.15. 5.200.000.000
10. Quy khen thuong, phuc Ipfi 322 2.094.500.669 1.932.841.515
II. Nq1 dai han 330
D. VdNCHUSdHLTU 400 32.572.867.765 31.730.479.587
I.Von chu so hiru 410 V.17. 32.572.867.765 31.730.479.587
1.Von gop cua chu sa huu 411 29.000.000.000 20.000.000.000
- Cd phieu pho thong cd quyen bieu quyet 411a 29.000.000.000 20.000.000.00Q>
2.Quy dau tu phat trien 418 U.730A79.5^
3.
-
Lgi nhuyn sau thue chua phan phoi
Lpi nhuqn sau thue chica phdn phdi luy ke
421
421a
3.572.867.765
‘S
aen cudi ndm tricdc
022
- Lai nhudn sau thue chua phdn phoi ndm nay 421b 3.572.867.765
NG
TONG CQNG NGUON VON (440=300+400) 440 168.148.358.904 159.772.466.146
HIEM-
TP. Ho Chi Minh, ngdy 20 thdng 02 ndm 2023
CONG^^9 PHAN 28 HUNG PHU
Ngiroi lap bieu Ke toan tnrdug Tong Giam doc 'Y -
/o/ congtyV^.
11^1 COPHAN AM;
vpv28 Hl/NG

Nguyen Thanh Dinh Le Van Vo Thanh Le Dire Khiem

(Cac thuyet minh tic trang 10 den trang 30 la bo phdn hcrp thdnh ciia Bao cdo tai chink nay.)

6
CONG TY CO PHAN 28 HUNG PHU BAO CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phuong 10, Quan Go Vap, Cho ndm tai chink ket thuc ngdy 31/12/2022
TP. Ho Chi Minh

Mau so B 02 - DN

BAO CAO KET QUA HOAT DQNG KINH DOANH

Cho ndm tai chink ket thuc ngdy 31/12/2022

Dan vi tinh: VND

Ma Thuyet
Chi tieu Nam 2022 Nam 2021
so minh

1. Doanh thu ban hang va cung cap dich vu 01 VI.l. 454.933.518.635 285.678.280.479
2. Cac khoan giam trir doanh thu 02 VI.2. 10.466.000 195.384.771
3. Doanh thu thuan ve bin hang va cung cap 10 454.923.052.635 285.482.895.708
dich vu (10=01-02)
4. Gia von hang ban 11 VI.3. 413.884.028.225 261.580.207.894
5. Loi nhuan gop ve ban hang va cung cap dich vu 20 41.039.024.410 23.902.687.814
(20=10-11)
6. Doanh thu boat dong tai chinh 21 VI.4. 6.236.874.627 1.978.472.428
7. Chi phi tai chinh 22 VI.5. 4.776.920.581 2.888.096.514
Trong do: Chi phi lai vay 23 2.051.810.270 2.596.335.192
8. Chi phi ban hang 25 VI.8. 4.493.314.411 3.028.276.553
9. Chi phi quan ly doanh nghiep 26 VI.8. 29.979.420.522 17.976.153.808
10. Loi nhuan thuan tir boat dong kinh doanh 30 8.026.243.523 1.988.633.367
{30=20+(21-22)-(25+26)}
11. Thu nhap khac 31 VI.6. 148.256.441 97.282.857
12. Chi phi khac 32 VI.7. 106.786.147
13. Loi nhuan khac (40= 31-32) 40 41.470.294 97.282.857
14. Tong loi nhuan ke toan trirdc thue 50 8.067.713.817 2.085.916.224
(50=30+40)
15. Chi phi thug thu nhap doanh nghiep hi?n hanh 51 VI.10. 1.197.736.553
16. Chi phi thue thu nh£p doanh nghiep hoan lai 52 TY
6.869.977.264 2.085.916.224 lilui-
17. Loi nhuan sau thue thu nhap doanh nghiep 60
DINH
(60=50-51-52)
18. Lai co1 ban tren co phieu 70 VI.11. 1.607,65 144,06 AM

TP. H6 Chi Minh, ngdy 20 thdng 02 ndm 2023

CONG TY C6 PHAN 28 HUNG PHU
Ngiroi lap bieu Ke loan triroug " Ton’s. Giam
CONG TY
COPHAN
28 Hl/HG PHU

Nguyen Thanh Dinh Le Van Vo Thanh Le Dire Khiem

(Cdc thuyet minh tic trang 10 den trang 30 Id bQ phdn hpp thdnh cua Bdo cdo tai chink nay.)
7
CONG TY Cd PHAN 28 HU*NG PHU BAO CAO TAI CHfNH
Dia chi: So 168 Quang Trung, Phuong 10, Quan Go Vap, Cho ndm tai chink ket thuc ngdy 31/12/2022
TP. Ho Chi Minh

Mau so B 03 - DN

BAO CAO LUU CHUYEN TIEN TE

(Theo phiccmg phdp gidn tiep)
Cho ndm tai chinh ket thuc ngdy 31/12/2022
Dem vi tinh:
Ma Thuyet
Chi tieu Nam 2022 MloSi'-G r
so minh ----- K COPHAP
I. Luu chuyen tien tir boat dQng kinh doanh W 28 HjflG PI
1. Zp i nhuan trurfc th tie 01 8.067.713.817 2.085.916.224
2. Dieu chinh cho cac khoan
. Khau hao TSCD va BDSDT 02 6.956.837.181 7.753.978.644
. Cac khoan dy phong 03 5.200.000.000 (121.828.365)
- Lai, 16 chenh l?ch ty gia hoi doai do danh gia lai 04 (3.760.460.458) (734.149.822)
cac khoan myc tien t? co goc ngoai t$
■ Lai, 16 tu boat dpng dau tir 05 (3.002.264.531) (85.167.148)
- Chi phi lai vay 06 2.051.810.270 2.596.335.192
3. Lpi nhuan tir hoqt d()ng kinh doanh trade thay 08 15.513.636.279 11.495.084.725
doi von liru dong
■ Tang, giam cac khoan phai thu 09 2.287.413.658 (12.304.124.433)
- Tang, giam hang ton kho 10 (11.530.900.995) (7.329.937.969)
• Tang, giam cac khoan phai tra (Khong ke lai vay 11 6.601.796.812 14.865.163.064
phai tra, thue thu nhap doanh nghi^p phai nop)
■ Tang, giam chi phi tra truoc 12 (611.094.755) 307.190.791
- Tien lai vay da tra 14 (2.099.444.963) (2.548.700.499)
• Thue thu nhap doanh nghiep da npp 15 (694.297.754) (507.332.390)
- Tien thu khac tir boat dpng kinh doanh 16 25.780.000
- Tien chi khac tir boat dpng kinh doanh 17 (3.135.929.932) (2.202.899.191)
Luu chuyen tien thudn tirhoat dong kinh doanh 20 6.331.178.350 1.800.224.098
II. Luu chuyen tien tir boat dong dau tir
1. Tien chi de mua sam, xay dung TSCD va cac tai
san dai han khac
21 (1.757.959.272) (4.841.540.909) I
2. Tien thu tir thanh ly, nhuyng ban TSCD va cac tai 22 53.181.819
san dai han khac
3. Tien thu lai cho vay, co tuc va lyi nhuan dupe chia 27 3.002.264.531 85.167.148
Luu chuyen tien thuan tir hoat dong dau tir 30 1.244.305.259 (4.703.191.942)
II Luu chuyen tien tir boat dong tai chinh
1. Tien thu tir di vay 33 215.172.634.731 165.706.359.838
2. Tien tra ny goc vay 34 (217.879.804.199) (157.559.475.863)

(Cac thuyet minh tie trang 10 den trang 30 Id bp phdn hyp thdnh cua Bdo cdo tai chink nay.)

8
CONG TV CO PHAN 28 HUNG PHU BAO CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phirong 10, Quan Go Vap, Cho ndm tai chinh ket thuc ngdy 31/12/2022
TP. Ho Chi Minh

Mau so B 03 - DN

BAO CAO LU*U CHUYEN TIEN TE

(Theo phuemg phdp gidn tiep)
Cho ndm tai chinh ket thuc ngdy 31/12/2022
(tiep theo)
Dan vi ti'nh: VND
Ma Thuyet
Chi tieu Nam 2022 Nam 2021
so minh
3. Co tuc, Iqri nhuan da tra cho chu s<5 hiru 36 (3.046.418.000)
-----------------
(1.992.020.000) M
K-

Lwu chuyen tien thucin tic hoat dong tai chinh 40 (5.753.587.468) 6.154.863.975
Liru chuyen tien thuan trong ky (50=20+30+40) 50 1.821.896.141 3.251.896.131
Tien va tirong dirong tien dau ky 60 16.621.096.668 12.437.833.203
Anh hirang cua thay doi ty gia hoi doai quy doi 61 2.040.951.174 931.367.334
ngoai t?
Tien va tirong dirong tien cuoi ky 70 V.l. 20.483.943.983 16.621.096.668
(70 = 50+60+61)

TP. Ho Chi Minh, ngdy 20 thdng 02 ndm 2023

CONG TY C6 PHAN 28 HUNG PHU
Ngird’i lap bieu Ke toan trirong doc
&
CONG TY
CO PHAN \ +’ii
★
28 HdNG PHI
Wk
Nguyen Thanh Dinh Le Van Vo Thanh Le Dire Khiem

°?7t'

(Cdc thuyet minh tic trang 10 den trang 30 Id bo phcin hop thanh cua Bdo cdo tai chinh nay.)

9
CONG TY CO PHAN 28 Hl/NG PHU BAO CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phuong 10, Qu^n Go Vap, Cho nam tai chink ket thuc ngay 31/12/2022
TP. H6 Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH
(Cdc thuy&t minh nay Id mpt bp phqn hqp thdnh vd can dupe dye dong thdi veri bdo cdo tdi chinh hem theo)
I. D5c diem boat dpng cua doanh nghi^p
1. Hinh thirc so hiru von
Cong ty Co phan 28 Hung Phu (sau day gpi tit la "Cong ty") dupe thanh lap va ho^t dpng theo Giay chung
nhan dang ky doanh nghi?p so 4103005810 do So Ke hogch va Dau tu thanh pho Ho Chi Minh cap lan diu
ngay 27 thang 12 nam 2006. Cong ty co 02 lan thay doi Giay chung nhan dang ky doanh nghi?p.
Theo Giay chung nh^n dang ky doanh nghi?p so 4103005810 thay doi lan 2 do Sd Ke ho^ch va Dau tu
thanh pho Ho Chi Minh cap ngay 30 thang 09 nam 2019 thi von diiu 1q cua Cong ty la 20.000.000.000
dong (Hai muoi ty dong). Cong ty dang Um thu tuc thay doi Giay chung nh|n dang ky doanh nghi?p tang
von tu 20.000.000.000 dong (Hai muoi ty dong) len 29.000.000.000 dong (Hai muoi chin ty dong) .
2. LTnh vuc kinh doanh
Cong ty boat dpng trong ITnh San xuat, thuong mai va dich vp nganh hang may mac.
'/\
3. Nganh nghe kinh doanh
co
- San xuat, mua ban san pham may mac; ★
- San xuat, mua ban cac loai nguyen phu li?u, vat tu, bao bi, may moc thiit bi nganh may mac;
- Cho thue van phong, kho bai, nha xuong.
Try so1 Cong ty tai: So 168 Quang Trung, Phuong 10, Quan Gd Vap, TP. Ho Chi Minh.
4. Chu ky san xuat, kinh doanh thong thirfrng
Chu ky san xuat, kinh doanh thong thudng cua Cong ty dupe thpc hi?n trong thoi gian khong qua 12 thang.
5. Thuyet minh ve kha nSng so sanh thong tin tren Bao cao tai chinh
Cac thong tin, du li?u, so lieu tuong ung trong Bao cao tai chinh cua Cong ty cho nam tai chinh k8t thuc
ngay 31/12/2022 duqc trinh bay la cac thong tin, du li?u, so lieu mang tinh so sanh.
6. So lining nhan vien
So lutyng nhan vien tai ngay 31/12/2022 la 500 nguoi (tai ngay 31/12/2021: 600 ngucri).
II. Ky ke toan, don vj tien ty sir dung trong ke toan ci-
1. Ky ke toan RACH
EMI
Ky ke todn nam cua Cong ty theo nam duong lich, bat dau tu ngay 01/01 va ket thuc vao ngay 31/12 hang
x V*
nam.
2. Don vj tien ty sir dung trong ke toan
to-
Don vi tien t? su dung trong ke todn la dong Viet Nam ("VND"), hach toan theo nguyen tac gia g6c, phu
hop vdi Chuan mpc ke toan, che dp ke toan doanh nghiep Viyt Nam va cdc quy dinh phap ly co lien quan
den viyc lap va trinh bay Bao cao tai chinh.
III. Chuan muc va Che dy ke toan ap dung
1. Chuan myc va Che dy ke toan ap dyng
Cong ty ap dyng cac Chuan myc ke toan Vipt Nam, Che do ke toan doanh nghiqp ban hanh theo Thong tu
so 200/2014/TT-BTC ngay 22/12/2014 cua Bo Tai chinh huong dan Che do ke toan Doanh nghiep va
Thong tu so 53/2016/TT-BTC ngay 21/03/2016 cua By Tai chinh sua doi, bo sung myt so di6u cua Thong
tu s6 200/2014/TT-BTC.

10
 CONG TY C6 PHAN 28 HU*NG PHU BAO CAO TAI CHINH
Bia chi: So 168 Quang Trung, Phuong 10, Quan Go Vap, Cho nam tai chinh k^t thuc ngay 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (tUp theo)
(Cdc thuyet minh nay Id mot by phan hpp thdnh vd can dtctyc <fyc dong then vai bdo cdo tai chinh kem theo)
2. Tuyen bo ve vife tuan thu Chuan myc ke toan Che dQ ke to£n
Bdo cdo tdi chinh ciia Cong ty dirge lap vd trinh bay dam bdo tuan thu yeu cdu cua cdc Chuan mire kS toan
Vi?t Nam vd Che dg ke todn doanh nghi^p Vi?t Nam hi?n hdnh vd cdc quy dinh phdp ly co lien quan den
vi?c lap vd trinh bdy Bdo cdo tdi chinh.

IV. T6m tilt cac chinh sach ke toan chu yeu

1. Cong cu tdi chinh
Ghi nh(in ban dau
Tdi san tdi chinh : tai ngdy ghi nhan ban dau, tdi sdn tdi chinh dirge ghi nhan theo gid goc cgng cdc chi phi
giao dich co lien quan tryc tiep den viec mua sdm tdi sdn tdi chinh do. Tdi sdn tdi chinh cua Cong ty bao
gom tien, cdc khodn tirang dirong tien, cdc khoan phdi thu khdeh hang, phai thu khde, cdc khoan ky quy, cdc
khodn dau tir tdi chinh vd cdc cong cu tdi chinh phdi sinh.
Cong my tdi chinh: Tai ngdy ghi nhan ban dau, cong ng tdi chinh dirge ghi nhan theo gid goc cgng cdc chi
phi giao dich cd lien quan tryc tiep den viec phdt hdnh cong ng tdi chinh do. Cong ng tdi chinh cua Cong ty
bao gom cdc khoan phdi trd ngiroi ban, phdi trd khde, cdc khoan chi phi phdi tra, cdc khoan ng thue tdi
chinh, cdc khoan vay vd cong cy tdi chinh phdi sinh.
Ddnh gid Iqi sau Idn ghi nhan ban dau
Hign tai, chira c6 quy dinh ve ddnh gid lai cong cy tdi chinh sau ghi nhan ban dau.
2. Cdc loai ty gid hoi dodi dp dung trong ke todn
Ty gid d6 quy doi cdc giao dich phdt sinh trong nam bdng ngoai t? Id ty gid giao dich Ngan hang thuemg mai
ncri Cong ty cd giao dich tai thfri diem phdt sinh.
Ty gid khi ddnh gid lai cdc khodn muc tien te co gdc ngoai tg tai thdi di6m lap Bdo cdo tdi chinh la ty gid
cong bo cua Ngan hang TMCP Ngoai thuong Vi?t Nam - Chi nhdnh Tan Son Nhdt tai thdi diem lap bdo cdo
tdi chinh.
Trong do: .022

- Ty gid khi ddnh gid lai cdc khoan muc co goc ngoai t? dirge phan loai la tdi san la ty gid mua vdo cua Ngan )NG
hang TMCP Ngoai thuong Viet Nam - CN Tan Son Nhat tai thdi diem lap bdo cdo tdi chinh. NHIEh
JAN V
- Ty gid khi ddnh gid lyi cdc khoan muc cd gdc ngoyi te dugc phan loai Id ng phdi trd la ty gid ban ra cua
Ngan hang TMCP Ngoai thuong Vi?t Nam - CN Tan Son Nhat tai thdi diem lap bdo cdo tdi chinh. ET

3. Lfdc tinh ke todn Ay

Vigc lyp bdo cdo tdi chinh tuan thu theo chuan myc ke todn, che dp ke todn doanh nghiep Vipt Nam vd cdc
quy dinh phdp ly cd lien quan den viec lap vd trinh bdy bdo cdo tdi chinh yeu cau Ban Gidm doc phdi cd
nhung udc tinh vd gid dinh anh hudng den so lieu bdo cdo vd edng ng, tdi sdn vd viec trinh bdy cdc khodn
edng ng vd tdi san tiem tdng tai ngdy lap bdo cdo tdi chinh cung nhu cdc so lipu bdo cdo vd doanh thu vd chi
phi trong suot ky boat dpng. Mdc dii cdc udc tinh ke todn dugc lap bdng tat cd sir hieu biet cua Ban Gidm
doc, so thuc te phdt sinh cd the khde vdi cdc udc tinh, gid dinh dat ra.

4. Nguyen tac ghi nhan cdc khoan tien va cdc khoan tuong dirong tien
Tien vd cdc khodn tuong duong tien bao gom tien mdt tai quy, cdc khoan tien gui khdng ky han, cdc khoan
dau tu ngdn han, cd kha ndng thanh khoan cao, de dang chuyen doi thdnh ti£n vd it rui ro lien quan d£n viec
bi6n dgng gid tri.

I
11
CONG TY CO PHAN 28 HVNG PHU BAO CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phuong 10, Quan Go Vap, Cho nam tai chinh k£t thuc ngay 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)
(Cdc thuyet minh nay Id mQt bp phqn hpp thdnh vd cdn diayc <fyc dong that vdi bdo cdo tdi chinh kem theo)
5. Nguyen tSc ke to£n cac khoan phai thu
Cdc khodn ng phai thu doge trinh bay theo gid tri ghi s6 trir di cdc khoan dy phong phai thu kho doi.
Vi?c phan loai cdc khoan phai thu duyc thuc hi?n theo nguyen tdc sau:
- Phai thu cua khdeh hang phan dnh cdc khodn phai thu mang tinh chat thuong mai phdt sinh tu giao djeh co
tinh chat mua - ban giua Cong ty va ngudi mua la don vj dpc lap vai Cong ty.
- Phdi thu khde phdn dnh cdc khodn phdi thu khong c6 tinh thuong mai, khong lien quan den giao dich mua -
ban.
Dy phdng phdi thu kho doi dupe trich l£p cho nhung khoan nq phai thu dd qua han thanh loan ghi trong hyp
dong kinh te, bdn cam ket hyp dong hodc cam ket trd ny ma doanh nghipp da doi nhieu lan nhung vdn chua
thu h6i duyc, ho^c cdc khodn ny phai thu ma ngudi ny kho c6 kha ndng thanh todn do bi thanh ly, phd san
hay cdc kh6 khan tuong ty.
Tdng, gidm so du dy phdng ny phai thu khd doi can phdi trich l?p tai ngdy khoa so lap bdo cdo tai chinh
duyc ghi nhan vao chi phi qudn ly doanh nghipp. k

Tai thdi diem 31/12/2022, Cong ty khong cd khoan ny phai thu khd doi nao can trich lap dy phdng. C
6. Nguyen tdc ghi nhan hang ton kho
c
8
Hang ton kho duyc xdc djnh tren co sd gid thap hon giua gid goc va gid trj thudn cd thd thyc hien duyc. Gid
gdc hang ton kho bao gdm chi phi nguyen v|t lieu tryc tiep, chi phi lao dpng true tiep va chi phi san xuat 3
chung, neu cd, de cd duyc hang ton kho d dia diem va trang thdi hipn tai.
Gid tri thuan cd the thuc hien duyc la gid bdn udc tinh cua hang ton kho trong ky san xuat, kinh doanh binh
thudng trir chi phi udc tinh de hoan thanh va chi phi udc tinh can thiet cho viec tieu thu chung.
Gid tri hang ton kho duyc tinh theo phuemg phdp binh quan gia quyen va duyc hach todn theo phuong phdp
ke khai thudng xuyen.
Phuong phdp lap du phdng gidm gid hdng ton kho: Dy phdng gidm gid hdng tdn kho duyc lap cho tung mat
hang ton kho cd su suy gidm gid tri (gid goc Idn hon gid tri thuan cd thl thuc hi?n duyc). Tdng, gidm so du
du phdng gidm gid hang ton kho cdn phai trich lap tai ngay khda sd lap bdo cdo tdi chinh va duyc ghi nhan
vdo gid von hdng bdn. TY
adu-
Tai ngdy 31/12/2022, Cong ty cd hdng tdn kho cdn trich lap du phdng gidm gid hdng ton kho. iDIN

7. Nguyen tic ghi nhan vd phuong phdp khau hao TSCD MAW
7.1 Nguyen tie ghi nhan va phuong phdp khau hao TSCD huu hinh
Tdi san co dinh huu hinh duyc ghi nhan theo nguyen gid, duyc phan dnh tren Bang cdn ddi ke todn theo cdc
chi tieu nguyen gid, hao mdn luy ke vd gid tri cdn lai.
Nguyen gid tdi sdn co dinh huu hinh mua sim bao gom gid mua (tru cdc khodn chiet khau thuong mai hodc
gidm gid), cdc khodn thue vd cdc chi phi lien quan true tiep den viec dua tdi sdn vdo trang thdi sdn sang su
dung.
Nguyen gid tdi sdn co dinh do cdc nhd thau xay dung bao gdm gid tri cong trinh hoan thdnh bdn giao, cdc chi
phi lien quan tryc tiep vd 1? phi truoc b^.
Nguyen gid tdi sdn co dinh huu hinh ty xay dyng ho$c ty che bao gdm gid thdnh thuc te cua tdi san co dinh
hfru hinh ty xay dyng hodc ty che vd chi phi Idp ddt chay thtr.

12
 CONG TY CO PHAN 28 HtTNG PHU BAO CAO TAI CHINH
Bia chi: So 168 Quang Trung, Phirang 10, Quan Go Vap, Cho nam tai chink tet thuc ngay 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYET MINH bAo CAO TAI CHINH (tUp theo)
(Cdc thuyet minh nay Id mQt bp phan hpp thank vd can dupe dQC dong thai vdi bdo cdo tai chinh hem theo)
Cao chi phi phat sinh sau ghi nhan ban dau TSCD huu hinh dupe ghi tang nguyen gid cua tai san khi cac chi
phi nay chic chin 1dm tang Igi ich kinh te trong tuxmg lai. Cdc chi phi phat sinh khong thoa man ducrc dieu
ki?n tren dirge Cong ty ghi nh£n vdo chi phi san xudt kinh doanh trong ky.
Cong ty dp dyng phiroTig phdp khdu hao dirdng thing d6i vdi tai san co dinh hCru hinh. Ke todn TSCD him
hinh dirge phdn lo^i theo nh6m tdi san c6 cung tinh chit vd myc dich sir dyng trong boat dgng san xuat kinh
doanh cua Cong ty gom:
Loyi tdi san co dpih T/id’i gian khau hao <natn>
- Nhd cira v£t kien true 05-30
- Mdy m6c, thiet bi 05-12
- Phirong ti?n van tdi, thiit bi truyen dan 06-10
- Thiet bi, dyng cu quan ly 03-07
-TSCDkhdc 04-07
7.2 Nguyen tic ghi nhan va phuomg phdp khau hao TSCD vo hinh
Tdi san co djnh vo hinh dirge ghi nhan theo nguyen gid, dirge phdn dnh tren Bang can d6i k6 todn theo cdc .0
chi tieu nguyen gid, hao mdn luy ke vd gid trj con l?i.
O'
Nguyen gid tdi san co dinh vo hinh bao gom todn bg cdc chi phi ma Cong ty phdi bo ra d6 co dirge tdi sdn co 0-
dinh tinh den thcri diem dira tdi sdn do vdo trang thdi sdn sang sir dung. Chi phi lien quan den tdi sdn c6 dinh HI
vo hinh phat sinh sau khi ghi nhan ban dau dirge ghi nhan Id chi phi sdn xuat, kinh doanh trong ky trir khi
cdc chi phi nay gdn lien vdi mgt tdi sdn co dinh vd hinh cu thd vd 1dm tang Igi ich kinh te tir cdc tdi sdn nay.
Khi tdi sdn co djnh vd hinh dirge ban hay thanh ly, nguyen gid vd gid tri hao mdn luy ke dirge xoa so vd lai,
Id phat sinh do thanh ly dirge ghi nhan vdo thu nhap hay chi phi trong nam.
Tdi sdn co dinh vd hinh cua Cong ty la chirong trinh phan mem mdy tinh.
Chuang trinh phdn mint
Chi phi lien quan den cdc chirong trinh phan mem mdy tinh khdng phdi Id mot by phan gdn kdt vdi phan
cung cd lien quan dugc vdn hda. Nguyen gid cua phan mem mdyi _ ma Cong ty da
tinh la todn bg cdc chirphi
chi ra tinh den thdi diem dua phan mem vdo sir dung. Phan mem mdy tinh dugc khau hao theo phuong phdp
dudng thing trong 05 nam.
GIA I"
8. Nguyen tdc ghi nhan va phan bo cdc khoan chi phi tra tru'dc
Chi phi tra trudc bao gom cdc chi phi thyc te da phat sinh nhung cd lien quan den ket qua boat dgng san
xuat kinh doanh cua nhieu ky ke todn. Chi phi tra trudc bao gdm: edng cu, dyng cy da xuat dung chd phan
bd, chi phi sira chua tdi sdn co dinh vd cdc khoan chi phi tra trudc khde.
Cong cy dyng cy: Cdc cong cy dung cu da dua vdo su dung dugc phan bo vdo chi phi theo phirong phdp
dudng thing trong thdi gian khdng qua 36 thdng.
Chi phi sua chtta Idn the hiyn cdc chi phi chinh phat sinh dinh ky trong thdi gian su dung cua tdi sdn. Cdc
chi phi nay dugc ghi nhan ban diu theo gid goc vd dugc phan bd vdo bdo cdo ket qua boat dgng kinh doanh
theo phuong phdp dudng thing trong thdi gian khdng qua 3 ndm.
9. Nguyen tac ke todn cdc khoan ng phdi tra
Ng phdi tra Id cdc khoan phdi thanh todn cho nhd cung cip vd cdc doi tugng khde. Ng phdi tra bao gdm cdc
khodn phdi tra ngudi ban, phdi tra ngi bg vd phdi tra khde. Ng phdi tra khdng ghi nhan thap hon nghTa vu
I phdi thanh todn.
I

13
 CONG TY CO PHAN 28 HU*NG PHU BAO CAO TAI CHINH
Dja chi: So 168 Quang Trung, Phuong 10, Qu$n Go Vap, Cho nam tai chinh ket thuc ngay 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
bAn THUYET MINH fiAO CAO tAI CHINH (tiep theo)
(Cdc thuyet minh nay Id mpt bo phan hpp thdnh vd can dupe dpc dong thcri veri bdo cdo tai chinh kem theo)
Vi?c phan lo^i cdc khodn np phdi trd dupe thyc hi?n theo nguyen tdc sau:
- Phai tra ngirdi ban gom cdc khoan phai tra mang tinh chat thuemg m^i phdt sinh tir giao dich mua hang
h6a, dich vy, tdi sdn vd ngufri bdn la don vi dpc l|p vdi ngtroi mua;
- Phai trd khde g6m cdc khoan phai tra khong c6 tinh thirong myi, khong lien quan den giao djeh mua, bdn,
cung cap hdng h6a djeh vy.
Cdc khoan phdi trd dirge theo ddi chi tiet theo timg doi tupng va ky hyn phai trd.
Tai thCri diem 31/12/2022, Cong ty dd ddnh gid lyi so du cong ng phdi trd c6 gdc ngoyi te theo ty gid giao
dich thyc te bdn ra cua Ngan hdng TMCP Ngoyi thuong Vipt Nam - CN Tan Son Nhat.
10. Nguyen tic ghi nhan vay va ng thue tdi chinh
Cdc khodn vay vd ng thue tdi chinh dirge ghi nhan tren co so cdc phieu thu, chung tir ngan hdng, cdc kh£
iroc vd cdc hgp dong vay.
Cdc khodn vay dirge theo doi theo timg d6i tirgng, ky han, nguyen ty.
Tyi thdd diem lap Bdo cdo tdi chinh, Cong ty da ddnh gid lai so du cdc khodn vay, ng thue tdi chinh co goc
ngoyi t? theo ty gid giao dich thyc te bdn ra cua Ngan hdng TMCP Ngoai thuemg Vipt Nam - CN Tan Son
JC-
Nhat.
II. Nguyen tic ghi nhan va von h6a cdc khoan chi phi di vay
Chi phi di vay bao gom lai tien vay vd cdc chi phi khde phdt sinh lien quan true tiep den cdc khodn vay. P

Chi phi di vay dugc ghi nhan vdo chi phi sdn xuat, kinh doanh trong ndm khi phdt sinh, trir khi dugc von
hod theo quy dinh cua Chuan myc ke todn “Chi phi di vay”. Theo d6, chi phi di vay lien quan true tiSp dSn
P.
viyc mua, dau tu xay dyng hodc sdn xuat nhQng tdi sdn can mgt thdri gian tuong d6i ddi d£ hodn thdnh dua
vdo su dyng hodc kinh doanh dugc epng vdo nguyen gid tdi sdn cho den khi tdi sdn do dugc dua vdo su
dung ho£c kinh doanh. Cdc khodn thu nhyp phdt sinh tir viec dau tu tym thoi cdc khodn vay dugc ghi gidm
nguyen gid tdi sdn c6 lien quan. Doi vdi khodn vay rieng phyc vy vipc xay dyng tdi sdn co dinh, bdt dong
sdn dau tu, Idi vay dugc von h6a ke cd khi thoi gian xay dyng dudi 12 thdng.
12. Nguyen tic ghi nhan chi phi phai tra
Chi phi phai trd cua Cong ty bao gom cdc khodn trich truoc chi phi tien dien la cdc chi phi thuc td da phdt
sinh trong ky bdo cdo nhung chua chi trd do chua c6 hoa don hodc chua du h6 so, tdi lipu ke todn, dugc ghi
nhan vdo chi phi sdn xudt, kinh doanh cua ky bdo cdo.
Vi?c trich trudc vdo chi phi sdn xuat, kinh doanh trong ky dugc tinh todn mpt edeh ch^t che vd phdi c6 bdng
chung hgp ly, tin cay ve cdc khodn chi phi phdi trich trade trong ky, dd dam bdo sd chi phi phdi tra hach
todn vdo tdi khodn ndy phii hgp vdi so chi phi thyc te phdt sinh.
13. Nguyen tdc vd phircmg phdp ghi nhan cdc khoan dy phong phai tra
Cdc khodn dy phdng phdi trd dugc ghi nhan khi Cong ty co nghTa vy ng hipn tai do ket qua tir mpt sy kipn
da xay ra, vd Cong ty cd khd ndng phdi thanh todn nghTa vy ndy. Cdc khodn dy phdng dugc xdc djnh tren co
sd udc tinh cua Ban Gidm ddc vd cdc khodn chi phi can thiet de thanh todn nghTa vy ng ndy tai ngay ket
thuc ky boat dpng.
I
Khodn du phdng phdi trd cua Cong ty bao gom: Dy phdng tidn luomg.
Duphdng tien luomg
Dy phdng tien luemg dugc Cong ty trich lap bdng 6,89% tir quy tidn luomg thyc hien ndm 2022 dd bd sung
cho quy tien luemg ndm sau nhdm dam bdo muc thu nhap on djnh cho ngirdi lao dpng.

14
CONG TV CO PHAN 28 HlTNG PHU BAO CAO TAI CHINK
Dia chi: So 168 Quang Trung, Phirfrng 10, Quan Go Vap, Cho nam tai chinh tet thuc ngay 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (H6p theo)
(Cdc thuyet minh nay Id mpt bp phan hpp thank vd can dupe dpc dong thdi vol bdo cdo tai chinh hem theo)
14. Nguyen tSc ghi nhan doanh thu chira thyc hi?n
Doanh thu chira thyc hi?n gom doanh thu nh£n triroc la so tien cua khach hang da tra trirdc cho mQt hoSc
nhieu ky ke loan ve viec cho thue kho. Viec phan bo de ghi nhan vao doanh thu dirpc thyc hien duQc phan
bo theo so ky cho thue kho tra tien truoc.
15. Nguyen tSc ghi nhan von chu sd1 hiru
V6n g6p cua chu so hiru dupe ghi nh£n theo so v6n thyrc te da gop cua cAc co dong.

Lgi nhuan sau thue chira phan phoi la so lai tir boat dpng cua doanh nghi?p sau khi trir chi phi thue TNDN
cua n£m nay.
Lgi nhu£n sau thue thu nhap doanh nghi^p dirge phan phoi cho cac co dong sau khi da trich lap cac quy theo
Dieu le cua Cong ty cung nhir cac quy dinh cua phap luat va da dirge Dai hgi dong c6 dong phe duy^t.
Vi?c phan phoi Igi nhuan cho cdc co dong dugc can nhac den cac khoan mge phi tien te ndm trong Igi
nhuan sau thue chira phan phoi co the anh hirong ddn luong tien va khd ndng chi tra c6 tuc nhir lai do ddnh
gid lai cdc khoan myc tidn tg
Co tuc dugc ghi nh£n la ng phai tra khi dugc Dai hgi dong cd dong phe duy?t.
16. Nguyen tdc va phuung phdp ghi nhan doanh thu, thu nhap
Doanh thu cua Cong ty bao gom doanh thu bdn cdc san phdm, hang h6a may mdc, vdi tiet ki?m, doanh thu
djch vy gia cong, doanh thu hgp tdc kinh doanh, doanh thu cho thue kho va doanh thu khde. I*
Doanh thu bdn hang hod, thdnh phdm
Doanh thu bdn hang h6a, thdnh pham dugc ghi nhan khi dong thfri thda mdn tdt cd ndm (5) dieu ki?n sau:
4
- Cong ty dd chuyen giao phan Idn rui ro vd Igi ich gdn lien vdi quyen so huu san phdm ho£c hang h6a cho
nguoi mua;

- Cong ty khong edn ndm gia quyen qudn ly hdng h6a nhu nguai so huu hang h6a ho£c quyen kiem sodt
hang hoa;

- Doanh thu dugc xdc dinh tuong doi chdc chdn. Khi hgp dong qui dinh ngudi mua dugc quydn trd lai san cot-
phdm, hdng hoa dd mua theo nhung dieu ki?n cy thd, doanh thu chi dugc ghi nhan khi nhimg dieu kien cu IACHN1
the do khong edn ton tai vd nguai mua khong dugc quyen trd lai san pham, hdng h6a (tru trudng hgp khach EMTOA
hdng co quyen trd lai hdng h6a dudi hlnh thuc doi lai de lay hdng hoa, djeh vy khac). VIE
- Cong ty da thu dugc hodc se thu dugc Igi ich kinh te tir giao dich ban hdng; vd <9^
- Xdc dinh dugc chi phi lien quan den giao dich ban hdng.
Doanh thu cung cap dich vy
Doanh thu cua giao dich ve cung cap dich vy dugc ghi nhyn khi ket qua cua giao dich do dugc xdc dinh mot
each dang tin cay. Trudng hgp giao dich ve cung cap djeh vy lien quan den nhieu ky thi doanh thu dugc ghi
nhan trong ky theo ket qua phan cong vife dd hodn thdnh tai ngay khoa so lap bdo cdo tai chinh cua ky do.
Ket qua cua giao djeh cung cap dich vy dugc xdc dinh khi thodi man tat cd bdn (4) dieu ki?n sau:
- Doanh thu dugc xdc dinh tuang doi chdc chdn; Khi hgp dong qui dinh nguai mua dugc quyen trd lai dich
vy dd mua theo nhung dieu ki?n cy the, doanh thu chi dugc ghi nhan khi nhung dieu ki?n cy the do khong
con ton tai vd nguai mua khong dugc quyen trd lai dich vy dd cung cap;
- Co khd ndng thu dugc Igi ich kinh te tir giao dich cung cap dich vy do.

15
CONG TV Cd PHAN 28 HtfNG PHU BAO CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phirang 10, Qu£n Go Vap, Cho ndm tai chinh kit thuc ngay 31/12/2022
TP. H6 Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (ti6p theo)
(Cac thuyet minh nay Id mpt bp phqn hqrp thdnh vd can duqrc dpc dong thai vai bdo cdo tai chinh kem theo)
- X£c dinh dirge phin cong viec da hoan thanh tai ngay tai ngay khoa so lap bdo cdo tai chinh; va
- Xdc dinh dirge chi phi phdt sinh cho giao dich va chi phi de hoan thdnh giao dich cung cap dich vu do.
Doanh thu tien lai
Tien Idi dirge ghi nhan tren co so don tich, dirge xdc dinh tren s6 du cac tai khoan tien gui va lai suat thuc te
tung ky.
17. Nguyen tdc ke todn chi phi tdi chinh
Chi phi tdi chinh dugc ghi nhan trong Bdo cdo ket qua ho^t dgng kinh doanh la tong chi phi tai chinh phdt
sinh trong ky, khong bu tru vdi doanh thu boat dgng tai chinh, bao gom chi phi Idi vay, 16 chenh lech ty gid.
18. Cac nguyen tdc vd phirang phap ke todn khde
Cdc nghla vy ve thue
Thue Gid trigia tang (GTGT)
Cong ty dp dyng vi?c ke khai, tinh thue GTGT theo huong dan cua luat thug hi?n hanh.
Thue thu nh(ip doanh nghiyp
Thue thu nhap doanh nghi^p the hi?n tong gid trj cua so thue phai trd hien tai.
So thue phai trd hi?n tai dugc tinh dya tren thu nhap chiu thue trong ndm. Thu nhap chiu thue khde voi Igi
nhuan thuan dugc trinh bdy tren Bdo cdo ket qua boat dpng kinh doanh vi thu nhap chiu thue khong bao 1)
gom cdc khodn thu nhap hay chi phi tinh thue hodc dugc khau tru trong cdc ndm khde (bao gom cd 16 mang V
sang, neu co) vd ngoai ra khong bao gom cdc chi tieu khong chiu thue hodc khong dugc khau tru.
Cong ty dp dyng muc thue suat thue thu nhap doanh nghi?p la 20% tren Igi nhuan chiu thue.
Vi?c xdc dinh thue thu nhap cua Cong ty can cu vdo cdc quy dinh hi?n hanh ve thue. Tuy nhien, nhung quy
dinh nay thay doi theo tung thdi ky vd vi?c xdc dinh sau cung ve thue thu nhap doanh nghiep tuy thuoc vdo
ket qua kiem tra cua co quan thue co tham quyen.
Thue khde -j226

Cdc loai thue, phi khde doanh nghiep thyc hi?n ke khai vd npp cho co quan thue dia phuong theo cdc luat IG I
thue hi?n hanh tyi Vi?t Nam. IEMHI
S VA D
V. Thong tin bo sung cho cdc khoan myc trinh bay trong Bang can doi ke todn
TN>
1. Tien vd cdc khoan tirong diro’ng tien
31/12/2022 01/01/2022
VND VND
Tien 5.445.804.278 16.621.096.668
Tien m$t 599.021 73.226.601
Tien gfri ngan hang 5.445.205.257 16.547.870.067
Cac khoan tirong du’O’ng tien 15.038.139.705
Tien gxri ngan hang co ky han goc khong qua 3 thdng
Ngan hang TMCP Quan dpi - CN Bdc Sai Gon (*) 9.038.139.705
Ngan hang TMCP Ngoai thitcmg Vipt Nam - CN Tan San Nhdt (**) 6.000.000.000
Cpng 20.483.943.983 16.621.096.668

16
CONG TY C6 PHAN 28 HlTNG PHU BAO CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phuong 10, Quan Go Vap, Cho nd/n tai chinh ket thuc ngay 31/12/2022
TP. Hd Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (tUp theo)
(Cac thuyet minh nay Id myt bo phan hop thdnh vd can dupe dpc dong thdi vdi bdo cdo tai chinh kem theo)
(*) CAc hop ddng tien giri cd ky han 01 thang vdi tong so tien 9.038.139.705 ddng, lai suat tir 5,6 -
5,9%/nAm, tra lai cuoi ky.
(**) Hop dong tien gdi cd ky han 1 thang vdi tong so tien 6.000.000.000 dong, 13i suAt 6%/ndm, tra lai cuoi
ky.

2. Phai thu cua khach hang

31/12/2022 01/01/2022
VND VND
Gi£ tri Dvr phong Gi£ tri Pit phdng
Ng&n hqn
ITOCHU Prominent USA 12.776.209.060 10.629.442.579
LLC
Apparel Group Pty Ltd 2.370.023.484 2.239.262.110
Cong ty CP Thai Trang 593.949.240 2.935.254.146
Kowil Vi?t Nam
Cong ty CP Thdi Trang 5.896.617.480 6.706.094.306
Kowil Vi?t Nam S
Cong ty TNHH Thirong 1.307.298.300
i
mai va Dich vu Ngan HA
Lever Style Limited 3.072.347.362 Y
Cac ddi tuvng khdc 705.355.846 1.632.397.644 Ml
CQng 25.414.502.472 25.449.749.085

3. Tra tru-d’c cho ngirdi ban

31/12/2022 01/01/2022
VND VND
Ngdn hqn
Lu Thai Textile Co.Ltd 631.759.011
Dayluxuries Textile Co. Ltd 251.693.996 3.982.922.364
HAN-
Cong ty TNHH Thirong mai va Dich vy 247 Ha Npi 245.000.000
HGIA-
Cac doi tuvng khdc 191.358.681 418.129.721
CQng M/
1.319.811.688 4.401.052.085

4. Phai thu khac

31/12/2022 01/01/2022
VND VND
Gia trj Dir phdng Gia tri Dir phdng
Ngan han
Phai thu khdc 5.390.186.506 5.680.049.233
Thue GTGT dd nghi hoan 4.892.808.649 4.846.397.790
Cac khoan phai thu khac 497.377.857 833.651.443
Tam inig 14.420.704
Ky cu‘(rc, ky quy 72.587.836
CQng 5.390.186.506 5.767.057.773

17
CONG TY C6 PHAN 28 HUNG PHU BAG CAO TAI CHINH
Bia chi: So 168 Quang Trung, Phuong 10, Qu$n Gd Vdp, Cho nam tai chinh ket thuc ngay 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAG CAO TAI CHINH (tiep theo)
(Cdc thuyet minh nay Id mot bp phan hop thdnh vd can dupe dpc ddng thdi vdi bdo cdo tai chinh kem theo)
5. Hdng ton kho
31/12/2022 01/01/2022
VND ________ VND ________
Gid goc Dy phong Gid goc Dy phong
Nguyen li?u, v£t li?u 26.738.747.197 41.044.995.087
Cong cy, dyng cy 3.649.983 26.262.292
Chi phi sdn xuat kinh 27.899.969.741 15.214.859.578
doanh do dang
Thdnh pham 37.450.734.217 23.396.486.502
Hdng gui bdn 97.397.168 976.993.852

CQUg 92.190.498.306 80.659.597.311

'M

18
 BAO CAO TAI CHINH
CONG TY CO PHAN 28 HUNG PHU
Dia chi: So 168 Quang Trung, Phirong 10, Quan Go V£p, TP. Ho Chi Minh Cho nam tai chinh ket thuc ngay 31/12/2022

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (ti^p theo)
(Cdc thuy&t rninh nay la nipt bo phan hop thdnh vd can dirac cloc ddng thcri veri bdo cdo tai chinh kem theo)

6. Tang, giam tai san co dinh hfru hinh

Don vi tinh: VND

Nha cira, vat kien Phiroug tien van Thiet bi, dung cu Tai san co dinh
Chi tieu May moc, thiet bi Cong
true tai truyen dan quan ly khac

Nguyen gid
18.894.266.925 72.268.749.978 3.066.974.801 1.376.789.682 3.246.102.341 98.852.883.727
So dir ngay 01/01/2022
1.757.959.272 1.757.959.272
Mua trong nam
110.545.455 110.545.455
Tang khac
18.894.266.925 74.026.709.250 3.066.974.801 1.487.335.137 3.246.102.341 100.721.388.454
So dir ngay 31/12/2022

Gid tri hao mon lay ke

15.340.483.749 51.837.317.738 2.005.952.140 1376.789.682 2.732.823.716 73.293.367.025
So dir ngay 01/01/2022
759.609.924 5.554.244.460 326.772.348 46.060.605 154.899.840 6.841.587.177
Khau hao trong nam
16.100.093.673 57.391.562.198 2.332.724.488 1.422.850.287 2.887.723.556 80.134.954.202
So dir ngay 31/12/2022

Gid tri con lai

3.553.783.176 20.431.432.240 1.061.022.661 513.278.625 25.559.516.702
Tai ngay 01/01/2022
2.794.173.252 16.635.147.052 734.250.313 64.484.850 358.378.785 20.586.434.252
Tai ngay 31/12/2022

- Nguyen gia TSCD cuoi nam da khau hao h6t nhirng vln con stir dung: 42.100.048.695 VND (Tai ngay 31/12/2021 la 36.998.758.695 VND)

19

•5’7.\
CONG TY CO PHAN 28 HUNG PHU BAO CAO TAI CHINH
Dja chi: So 168 Quang Trung, Phudng 10, Quyn Go Vap, Cho ndm tai chinh k£t thuc ngay 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (titp theo)
(Cdc thuyet minh nay la mpt by phan hpp thanh va can dupe 3qc dong thdi veri bdo cdo tai chinh kem theo)
7. T5ng, gi^m Tai san co djnh vo hlnh
Don vi tinh: VND
Khoan myc Phan mem may
Cyng
tinh
Nguyen gid
So du ng^y 01/01/2022 576.250.000 576.250.000
So du ng&y 31/12/2022 576.250.000 576.250.000 //
Gid tri hao mbn luf ke
So du ng&y 01/01/2022 140.562.509 140.562.509
Khau hao trong nSm 115.250.004 115.250.004
So du ngay 31/12/2022 255.812.513 255.812.513
Gid trj cbn Ipi
Tai ng£y 01/01/2022 435.687.491 435.687.491
Tai ngay 31/12/2022 320.437.487 320.437.487
8. Chi phi trii trirfrc
31/12/2022 01/01/2022
VND VND
a) Ngdn hyn 140.053.335
Cong cy dung cy xuat dung chfr phan bo 140.053.335
b) Dai hpn 766.590.043 295.548.623
Cong cy dyng cy xuit dung chfr phan b6 238.764.733 101.333.334
Chi phi siia chtra cho phan b6 527.825.310 194.215.289
Cyng 906.643.378 295.548.623
.ZO2i
9. Phai tra ngircri ban
31/12/2022 ;onc*
01/01/2022
HNHIEI
VND____________ VND________
TOAN V
So c6 kha nang So co kha n3ng
Gia trj Gia trj 'IET
tra ny tra ny
Ngan hpn ^AY
Advance Factory Ltd 34.382.965.571 34.382.965.571 18.582.175.749 18.582.175.749
Lever Style Limited 82.699.999 82.699.999 5.867.938.238 5.867.938.238
Cong ty CP Ket noi Thfri 2.083.510.245 2.083.510.245 732.926.883 732.926.883
trang
Cong ty TNHH Nguyen 857.630.210 857.630.210 1.948.663.609 1.948.663.609
phy liyu An Thjnh
Freudenberg & Vilene 852.641.681 852.641.681 1.201.766.402 1.201.766.402
International Ltd
Cac d6i tiryng khAc 11.629.671.167 11.629.671.167 9.029.320.383 9.029.320.383
C$ng 49.889.118.873 49.889.118.873 37.362.791.264 37.362.791.264

20
CONG TY CO PHAN 28 HUNG PHU BAO CAO TAI CHINH
Bia chi: So 168 Quang Trung, Phuong 10, Quan Go Vap, Cho nam tai chinh ket thiic ngay 31/12/2022
TP. H6 Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (titp theo)
(Cac thuyet minh nay la mpt bo phan hap thanh va can dupe doc dong thcri veri bdo cdo tai chinh kem theo)
10. Ngirdi mua tra tien trudc
31/12/2022 01/01/2022
VND VND
Ngdn han
A & D Hope Ltd 316.237.782
Milano Fashion SP. Z 0.0. SP.K. 959.137.928 1.523.708.928
ArvenCo GmbH 2.478.801.098 4.964.656.271
Prominent (Europe - UK) Limited 1.532.145.950
Cac doi tiiQ-ng khac 760.182.833 116.566.000

11.
Cyng

Thue va cac khoan phai n^p Nha nude

5.730.267.809 6.921.168.981

Don vi tinh: VND

I
01/01/2022 So phai nop So da nop 31/12/2022
trong nam trong nam
a) Phai nop
Thue GTGT hang nhap 2.859.280.523 2.859.280.523
khau
Thue xuat nhap khau 25.776.616 25.776.616
Thue thu nhap doanh 835.395.444 694.297.754 141.097.690
nghiep
Thue thu nhap ca nhan 10.282.325 156.619.033 124.140.323 42.761.035
Cac loai thue khac 12.532.701 12.532.701
Cong 10.282.325 3.889.604.317 3.716.027.917 183.858.725
b) Phai thu
Thue thu nhap doanh 362.341.109 362.341.109
nghiep
Cong 362.341.109 362.341.109
TY
12. Chi phi phai tra ilUHANV
01/01/2022 -WGIaI;
31/12/2022
VND VND AM
Ng&n han
Trich trudc tien dien 75.401.898
Tn'ch trudc chi phi lai vay 47.634.693
Cong 75.401.898 47.634.693

13. Phai tra khac

31/12/2022 01/01/2022
VND VND
Ngan han
Kinh phi edng doan 458.486.234 536.861.021
Cd tuc, loi nhuan phai tra 43.068.000 359.486.000
Phai tra tien thue dat Bo Qudc Phong 1.624.873.956

21
CONG TY C6 PHAN 28 HU*NG PHU BAO CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phuong 10, Quan Go Vap, Cho ndm tai chinh k§t thuc ngay 31/12/2022
TP. Ho Chi Minh
Mau so B 09 - DN
BAN THUYET MINH BAG CAO TAI CHINH (ttep theo)
(Cdc thuyet minh nay la mQt bo phqn hpp thdnh va can dupe dpc dong thcri veri bdo cdo tai chinh kem theo)

Cac khoan phai tra, phai npp kh&c 474.829.623 618.827.522

Nhan ky quy, ky ciryc ngin han 3.542.538.511
ArvenCo GmbH 506.149.492
Jermyn Street Guild Pty Ltd 3.036.389.019

Du C6 TK 138 286.989.000
CQng 976.383.857 6.969.576.010

b) Phdi trd khdc Id cdc ben lien quant Chi tiet trlnh bay tai thuyet minh so VIII.2

14. Doanh thu chira thyc hi£n

31/12/2022 01/01/2022
VND VND
Ngdn han
45.454.546
V2'
Cong ty TNHH MTV Homing Chung 55.555.556
CQBg 55.555.556 45.454.546

15. Dy phdng phai tra

31/12/2022 01/01/2022
VND VND
Ngdn hqn
Dy phdng quy tidn luong 5.200.000.000
Cvng 5.200.000.000

22
CONG TY CO PHAN 28 HUNG PHU BAO CAO TAI CHINH
Bia chi: So 168 Quang Trung, Phircmg 10, Quan Go Vap, TP. Ho Chi Minh Cho ndm tai chinh ket thuc ngdy 31/12/2022

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)
(Cdc thuyet minh nay la mot bp phan hap thanh vd can dicac dpc dong thdi vdi bdo cdo tai chinh kem theo)

16. Vay va no' thue tai chinh Don vi tinh: VND

31/12/2022 Trong nam 01/01/2022
So co kha nang So co kha nang
Gia tri Tang Giam Gia tri
tra ncr tra no*

Ngdn han
Ngan hang TMCP Quan doi - Chi 130.951.940.873 194.952.860.504 64.000.919.631 64.000.919.631
nhanh Bac Sai Gon (1)
Ngan hang TMCP Ngoai thirong Viet 60.019.314.883 60.019.314.883 84.220.693.858 24.201.378.975
Nam - Chi nhanh Tan Son Nhlt (2)

Cong 60.019.314.883 60.019.314.883 215.172.634.731 219.154.239.479 64.000.919.631 64.000.919.631

(1) Khoan vay theo Hgp dong cap tin dung so 14077.22.201.150497.TD ngay 14/4/2022 voi han mire cho vay la 75 ty dong, muc dich sir dung von vay: bo sung von
liru dpng phyc vu boat dpng san xuat kinh doanh det may cua Cong ty, thoi han cap han mire den 22/3/2023, thoi han va lai suat vay theo van ban nhan ng theo timg
lan toi da khong qua 06 thang ke tir ngay giai ngan von vay. Khoan vay dirge bao dam bang tien ky quy, hgp dong tien gtri. Bat dong san, Phircmg tien van tai, may
moc thiet bi va hang hoa da dang va se hinh thanh trong qua trinh san xuit. Khoan vay da dirge tat toan trong nam.
(2) Khoan vay theo Hgp dong cap tin dung so 0258/22/TSN/GHTD ngay 23/6/2022 voi han mire cho vay la 75 ty dong, muc dich sir dung von vay: bo sung von liru
dgng phuc vu boat dpng san xuat kinh doanh det may cua Cong ty, thoi han hieu lire cua gidi han cap tin dung la 60 thang ke tir ngay hgp dong cd hieu lire, thdi han
va lai suat vay theo van ban nhan ng theo timg lan. Khoan vay dirge bao dam bang hang hoa luan chuyen theo Hgp dong the chap hang hoa so
0219/22/TSN/HDTC.BS va Hgp dong the chap quyen tai san phat sinh tir hgp ddng so 0224/22/TSN/HDTC.BS.

23
CONG TY CO PHAN 28 HlTNG PHU BAG CAO TAI CHINH
Dja chi: So 168 Quang Trung, Phircmg 10, Qu?n Go Vap, Cho ndm tai chinh kit thuc ngay 31/12/2022
TP. Ho Chi Minh
Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (dip theo)
(Cdc thuyet minh nay Id mQt bo phan hop thdnh vd can dupe doc dong thcri vdi bdo cdo tai chinh kem theo)
17. Von chu str hiru
a) Bang doi chieu bien dpng cua von chu sff hdu
Don vi tinh: VND
Chi tieu Von g6p cua L0 nhuan Cvng
chu so1 hiru sau thue
chira phan phoi
So dir tai ngay 01/01/2021 20.000.000.000 2.277.602.348 22.277.602.348
LSi trong nSm trade 2.085.916.224 2.085.916.224
Trich lap cAc quy (2.043.518.572) (2.043.518.572)
Chia co tuc (2.320.000.000) (2.320.000.000)
C
So dir tai ngay 31/12/2021 20.000.000.000 20.000.000.000
TAng von trong nAm nay (*) 9.000.000.000 9.000.000.000
Lai trong nAm nay 6.869.977.264 6.869.977.264
Trich lap cdc quy (3.297.589.086) (3.297.589.086) C
TAng khAc 479.587 479.587
So dir tai ngay 31/12/2022 29.000.000.000 3.572.867.765 32.572.867.765

(*) TAng v6n trong nAm vdi giA tri 09 ty dong tir Quy dau tu phAt trien theo Nghi quyet DHDCD thuong
nien nAm 2022 ngay 24/06/2022.

b) Chi tiet von ddu tir cua chu sd hiru

31/12/2022 01/01/2022
VND VND
Cong ty TNHH MTV Tong Cong ty 28 15.462.800.000 10.664.000.000
NguySn VAn Tuan 506.200.000 1.156.000.000
Nguyen VAn Dung 1.450.000.000 1.000.000.000
CAc co dong khAc 11.581.000.000 7.180.000.000
^22{

CQng 29.000.000.000 20.000.000.000

)NG 1
nhiemh
c) Cdc giao dich ve von vcri cdc chii s& hicu vdphan phoi co tire, chia tyi nhudn
JAN V ’& F
Nam 2022 NAm2021 ETN
VND VND
'4Y - '
Von gop cua chu so* hiru 29.000.000.000 20.000.000.000
Von gop dAu nAm 20.000.000.000 20.000.000.000
Von gdp tAng trong nam 9.000.000.000
Von g6p giAm trong nAm
Von g6p cuoi nAm 29.000.000.000 20.000.000.000
Co tire, Ipi nhuan da chia 2.730.000.000 2.320.000.000

(*) Co tire dA chia trong nAm 2022 tir Quy dau tu phAt trien vdi giA tri 2.730.000.000 dong theo Nghi quyAt
DHDCD thuong nien nAm 2022 ngay 24/06/2022.

24
CONG TY CO PHAN 28 HUNG PHU BAO CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phuong 10, Quan Go Vdp, Cho ndm tai chinh ket thue ngay 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAG CAO TAI CHINH (tidp theo)
(Cdc thuyet minh nay la mpt bg phdn hgp thanh va can dupe dpc dong thcri veri bdo cdo tai chinh kem theo)

d) Co phieu
31/12/2022 01/01/2022
Co phieu Co phieu
So luymg co phieu ddng ky phdt hanh 2.900.000 2.000.000
So lugng co phieu da bdn ra cong chung 2.900.000 2.000.000
- Cd phieu pho thong 2.900.000 2.000.000
So luyng co phieu dang liru hdnh 2.900.000 2.000.000
- Cd phieu phd thong 2.900.000 2.000.000
Mynh gid co phieu dang luu hanh: 10.000 dong/co phieu

e) C£c quy cua Cong ty

Dun vi tinh: VND >
Khoan myc 01/01/2022 Tdng trong Giam trong 31/12/2022
ndm nam w
V
Quy dau tu phdt trien 11.730.479.587 11.730.479.587
.!■
Cyng 11.730.479.587 11.730.479.587

(*) Theo Nghi quyet DHDCD thuong nien ndm 2022 ngay 24/06/2022 thi Cong ty dung Quy dau tu phat
trien de Ung von dieu 1? v6i gia tri 9 ty dong va chia co tuc vui gia tri 2.730.000.000 d6ng.

* Muc dich trich lap va sir dung cdc quj> cua doanh nghigp
- Quy dau tu phdt trien cua doanh nghiyp dugc su dung de m6 ryng quy mo san xuat, kinh doanh ho£c dau tu
chieu sau cua doanh nghiyp. Phu hyp voi quy dinh tyi dieu 1? Cong ty.

18. C£c khoan myc ngo^i Bang Can doi ke to£n

a) Tai san thue ngodi
Cong ty ky hgp dong thue quyen sir dyng dat quoc phdng so 2104/HD-BQP ngay 12/07/2012 tai 168 Quang
Trung, phirdng 10, quan Go Vap, TP. Ho Chi Minh de su dyng vdi myc dfch lam try sa cong ty, nha xucmg
san xuat, kinh doanh tu nSm 2012 den nAm 2061. Diyn tlch khu dat thue la 16.856 m2. Theo cdc hyp d6ng
nay, Cong ty phdi tra tien thue dat hang ndm cho d£n ngay ddo han hop dong theo quy dinh hiyn hdnh cua
Nha nude.
Y V
b) Tai san nhan giir hg, gia cong fUHtW
Don vj tinh 31/12/2022 01/01/2022 INH GIA

Vai Mdt 180.448,04 95.655,51

Keo Mdt 1.711,80
Nguyen phy lieu khde Cai 517.131,00 109.405,00

c) Ngogi cdc logi:

31/12/2022 01/01/2022
Dollar My (USD) 135.265,77 566.900,36

d) Np khd dbi da xir ly:

31/12/2022 01/01/2022
VND VND
Gestion Make Inc 407.211.417 407.211.417

25
CONG TY Cd PHAN 28 HU*NG PHU BAO CAO TAI CHINH
Dja chi: So 168 Quang Trung, Phuong 10, Quan Go Vap, Cho nam tai chinh ket thuc ngay 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (titp theo)
(Cdc thuyet minh nay la mpt bQ phqn hpp thanh va can dupe dpc dong thcri vai bdo cdo tai chinh kem theo)
VI. Thong tin bo sung cho cdc khoan myc trinh b&y trong Bao cdo ket qua boat dyng kinh doanh
1. Tong doanh thu bdn hang vd cung cap dich vu
Nam 2022 NSm 2021
VND VND
a) Doanh thu
Doanh thu bin thanh pham 444.029.090.997 280.363.777.531
Doanh thu cho thue kho, mat bang 5.325.077.093 4.203.784.366
Doanh thu khdc 5.579.350.545 1.110.718.582
Cvng 454.933.518.635 285.678.280.479

b) Doanh thu v&i cdc ben lien quan: Chi tiet tr'inh bay tai thuyet minh sd VIII. 2

2. C£c khoan giam trir doanh thu

Nam 2022 Nam 2021
VND VND
i
Hang ban bi tra l^i 10.466.000 195.384.771
Cpng 10.466.000 195.384.771

3. V
Gia von h&ng ban
Nam 2022 Nam 2021
VND VND
Gid von ban thanh pham 407.956.032.281 259.866.504.729
Gid von cho thue kho, mdt bang 796.694.251 613.457.429
Gia von khdc 5.131.301.693 1.222.074.101
Hoan nhap chi phi dy phdng hang ton kho (121.828.365)
Cyng 413.884.028.225 261.580.207.8~94

4. Doanh thu boat dpng tAi chinh

Nam 2022 Nam 2021

LSI tien gm
VND
275.264.531
VND
31.985.329
f,;
L2i chenh l?ch ty gia phat sinh trong nSm 2.201.149.638 1.946.487.099
Lai chenh l?ch ty gii do danh gia lai cuoi nam 3.760.460.458
Cpng 6.236.874.627 1.978.472.428

5. Chi phi t&i chinh

NSm 2022 Nam 2021
VND VND
Lai tien vay 2.051.810.270 2.596.335.192
L6 chenh l?ch ty gia phdt sinh trong nam 2.725.110.311 291.761.322
CQng 4.776.920.581 2.888.096.514

26
CONG TV C6 PHAN 28 HtTNG PHU BAO CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phuong 10, Quan Go Vap, Cho ndm tai chinh tet thue ngdy 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAl CHINH (tiep theo)
(Cdc thuyet minh nay Id mpt bp phan hpp thdnh vd can dirprc dpc dong thai veri bao cdo tai chinh kem theo)
6. Thu nhap kh£c
Nam 2022 Nam 2021
VND VND
Thu nh£p tir bao hiem boi thudng 125.103.077 53.181.819
Thu nhap tir phyt vi pham htyp dong 2.465.500 44.101.038
Thu nh£p tir cdng ny ton dpng lau khdng phai tra 20.687.864
Cyng 148.256.441 97.282.857

7. Chi phi kh£c

Nam 2022 Nam 2021
VND VND
Chi phi phat vi ph$m hanh chinh ve thue 106.786.147
Cyng 106.786.147

8. Chi phi ban hang vh chi phi quan ly doanh nghi^P

Y
N3m 2022 Nam 2021
Ni
_______ VND _______ VND
4
a) Cdc khodn chi phi ban hang phdt sinh trong ndm 4.493.314.411 3.028.276.553
Chi phi dich vy mua ngoai 2.922.086.678 2.735.526.684
Chi phi bang tien khac 1.571.227.733 292.749.869
b) Cdc khodn chi phi qudn ly doanh nghi^p phdt sinh trong ndm 29.979.420.522 17.976.153.808
Chi phi nhan vien quan ly 17.010.390.306 12.872.675.867
Chi phi do dung vSn phdng 2.404.542.740 1.624.138.074
Thue, phi va 1? phi 531.631.108 29.414.000
Chi phi dy phdng quy tien luong 5.200.000.000
Chi phi djch vy mua ngoai 1.354.238.001 585.351.105
Chi phi bang tien khac 3.478.618.367 2.864.574.762
Cyng 34.472.734.933 21.004.430.361

9. Chi phi san xuat, kinh doanh thco yen to

co
..CH b
NSm 2022 Nam 2021 MTO
_________ VND ________ VND vid r
Chi phi nguyen lieu, vat lieu 311.333.491.047 174.499.793.714
Chi phi nhan cdng 88.070.042.007 71.203.996.280
Chi phi khau hao tai san cd djnh 6.956.837.181 7.753.978.644
Chi phi djch vy mua ngoai 33.570.523.924 21.560.013.105
Chi phi khac bang tien 31.938.713.088 6.997.192.218
CQDg 471.869.607.247 282.014.973.961

10. Chi phi thue thu nhap doanh nghi^p hi^n hiinh
Nam 2022 Nam 2021
VND VND
Tong Igi nhuan ke todn truoc thue thu nhap doanh nghi^p 8.067.713.817 2.085.916.224

27
CONG TY CO PHAN 28 HU*NG PHU BAO CAO TAI CHINH
Dja chi: So 168 Quang Trung, Phuong 10, Quan Go Vap, Cho ndm tai chinh k£t thiic ngdy 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYfcT MINH BAO CAO TAI CHINH (ti£p theo)
(Cdc thuyet minh nay la mqt bq phan hqp thdnh vd can dupe dqc dong that veri bdo cdo tai chinh kern theo)
CAc khoAn thu nhap dugc midn thue thu nh^p doanh nghi?p (2.727.000.000) (2.196.316.666)
Chi phi khdng dugc tru khi tfnh thue thu nhap doanh nghi?p 204.568.947 104.643.400
CAc khoAn dieu chinh khAc (481.705.145)
Thu nh(ip tinh thue thu nh^p doanh nghiep 5.063.577.619 (5.757.042)
Thue suat thue thu nh£p doanh nghi?p hi^n hAnh 20% 20%
Chi phi thue thu nh^p doanh nghiep tinh tren thu nh^p chju thue 1.012.715.524
ndm hi?n hAnh
Dieu chinh chi phi thue thu nh§p doanh nghiep cua cAc ndm trudc 185.021.029
vAo chi phi thue thu nh$p hi?n hdnh ndm nay
Tong chi phi thue thu nhap doanh nghiep hi?n hanh 1.197.736.553

11. L3i co* ban tren co phieu

Nam 2022 Ndm 2021
VND VND
Lgi nhuan ke todn sau thue thu nhap doanh nghiep 6.869.977.264 2.085.916.224
CAc khoAn dieu chinh tdng hodc giam Igi nhuan ke toAn de xAc
djnh Igi nhu£n hodc 16 phan bd cho cd dong so huu cd phieu pho
thong:
Cdc khodn dieu chinh tang Ji
Cdc khodn dieu chinh gidm (3.297.589.086) (1.797.794.476)
- So trich quy khen thucmgphuc Ipi (3.297.589.086) (1.797.794.476)
- Cdc khodn dieu chinh gidm khdc
Lgi nhuan hodc Id phan bo cho cd dong sd hihi cd phieu pho thong 3.572.388.178 288.121.748
Co phieu pho thong dang luu hanh binh quan trong ndm 2.222.119 2.000.000
LAi co bAn tren co phieu 1.607,65 144,06

VII. Thong tin bo sung cho cAc khoan muc trinh bdy trong Bdo cao luu chuyen tien tf
1. CAc giao djeh khdng bdng tien anh hu'd’ng den BAo cAo luu chuyen tien t£ trong tirong lai
Nam 2022 Nam 2021
VND VND NG ‘
•1IEMH-
L2i chenh l?ch ty gi£ do danh gid lai khodn vay cuoi ndm 1.274.435.280 (135.411.144)
N VA E"

2. So tien di vay thyrc thu trong nam T Na

Nam 2022 NAm 2021 Y - T
VND VND
Tien thu tir di vay theo khd tide thong thucmg 215.172.634.731 165.980.006.676
Cvng 215.172.634.731 165.980.006.676

3. So tien d3 thyc tra goc vay trong nSm

Nam 2022 Ndm 2021
VND VND
Tien trA ng goc vay theo khe udc thong thucmg 217.879.804.199 158.065.621.560
Cpng 217.879.804.199 158.065.621.560

28
CONG TY CO PHAN 28 HUNG PHU BAO CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phuong 10, Qu£n Gd Vap, Cho ndm tai chinh kdt thuc ngdy 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)
(Cdc thuyet minh nay Id mpt bo phqn hop thdnh vd can dtrqrc dpc dong thdi vdi bdo cdo tai chinh kem theo)
VIII Nhirng thong tin kh£c
1. Nhu-ng sy ki£n phdt sinh sau ngay ket thuc ky ke to£n n2m
Ban I ong giam doc Cong ty khing dinh ring, theo nhan dinh cua Ban Tong gidm doc, tren cdc khia canh
trqng yeu, khong c6 sy ki?n bat thucmg nao xay ra sau ngay khoa s6 ke loan lam anh huong den tlnh hinh tai
chinh va hoat dpng cua Cong ty can thiet phai dieu chinh hodc trinh bay tren Bdo cdo tai chinh cho nam tai
chinh ket thuc ngay 31/12/2022.
2. Nghifp vy va so dir v6i cdc ben lien quan
Cdc ben lien quan vdi Cong ty bao gom: cdc thanh vien quan ly chu chot, cdc cd nhan c6 lien quan vdi cdc
thanh vien quan ly chu chdt vd cdc ben lien quan khdc.
Danh sdch cdc ben lien quan
Ben lien quan Moi guan he
Cong ty TNHH MTV Tong Cong ty 28 Cong ty m?
Cong ty CP Binh Phu Don vi tryc thuoc cua Cong ty m?
Cong ty CP 28.1 Cong ty con cua Cong ty m?
Cong ty CP Binh Phu Cong ty lien ket cua Cong ty m?
(*) Trong ndm, Cong ty da cd cdc giao djch chuyeu sau v&i cdc ben lien quan:
I*
Mua hang
Nam 2022
VND
744.241.172
Nam 2021
VND
482.903.276
I
Cong ty TNHH MTV Tong Cong ty 28 744.241.172 481.403.276
Cong ty CP 28.1 1.500.000
Bdn hang 2.857.233.752
Cong ty CP Binh Phu 2.857.233.752

Chia cd tfrc 1.626.260.000 1.066.400.000

Cong ty TNHH MTV Tong Cong ty 28 1.626.260.000 1.066.400.000
(*) So dir vth* cdc ben lien quan YX
31/12/2022 01/01/2022 'U HA
VND VND iNHG-

Phai thu khdc 542.043.428

Cong ty TNHH MTV Tong Cong ty 28 542.043.428

Phai trd phai npp khdc 38.232.914 198.783.600

Cong ty TNHH MTV Tong Cong ty 28 38.232.914 170.624.000
Cong ty CP 28.1 28.159.600
(*) Thu nhqp cua cdc thanh vien chu chot dtrpc htrang trong ndm nhirsau:
Ndm 2022 Nam 2021
VND VND
Thu nhap cua thanh vien trong Ban Giam doc va Hoi dong quan tri 1.028.700.000 697.406.575
CQng 1.028.700.000 697,406.575

29
CONG TV CO PHAN 28 HVNG PHU BAO CAO TAI CHINH
Dia chi: So 168 Quang Trung, Phuong 10, Quan Go V£p, Cho nam tai chinh kfrt thuc ngay 31/12/2022
TP. Ho Chi Minh

Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH (ti£p theo)
(Cdc thuyet minh nay Id mpt bo phan htyp thdnh vd can chayc <fyc ddng thdi veri bdo cdo tdi chinh kem theo)
3. Thong tin so s£nh
La so li^u doge lay tir Bdo cdo tai chinh cho ndm tai chinh ket thuc ngay 31/12/2021 da dirge ki6m todn boi
Chi nhdnh Cong ty TNHH Kiem todn An Viet.

TP. Ho Chi Minh, ngay 20 thdng 02 ndm 2023

CONG TY CO PHAN 28 HlTNG PHU
Ngirfri lap bieu Ke to^n tru'd’ng ^ng Giam doc
CONG TV \^v
COPHAN o
028Hl/NGPHU

Nguyen Thanh Djnh Le V^n Vo Thanh Le Dire Khiem

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1

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