Cong ty Cé phan VinaCafé Bién Hoa Bao cdo tai chinh riéng cho nam két thie ngay 31 thang 12 nam 2019 7 aS % SESCéng ty C6 phan VinaCafé Bién Hoa ‘Thong tin vé Cong ty Gifly Chimg ahgn ‘Ding ky Doanh nghigp sé ‘Hoi dong Quan tr} Ban Giim dbc ‘Tru s6 dang ky Céng ty kiém ton 3600261626 gay 29 thing 12 nam 2004 Gidy Ching nhin Dang ky Doanh nghigp ciia Cong ty 48 duge 85 du cudi ram 990.481.625 1,294.019.791 Bao gdm trong hing tn kho eda Cong ty tai ngdy 31 thang 12 ndim 2019 06 990 trigu VND (1/1/2019: 1.204 trigu VND) hang tn kho cham lun chuyén, Phai thu cho vay dai hgn 31/12/2019 1/1/2019 VND ND Phai thu vé cho vay dai han tir Céng ty Cé phan Café De ‘Nam, m6t cong ty con 125.000.000.000 120.000.000.000 Khoan cho vay phai thu dai han khéng duc dam bio, huéng lai suat 65% mOt nam tai ngy 31 thang 12 ndim 2019 (1/1/2019: 6.5% mt nim) va dio han vio ngdy 31 thing 12 nim 2022. Khodn Iai sB ) Céng ty Cé phan VinaCafé Bién Hoa Thuyét minh bao cdo tai chinh riéng cho nim két thie ngay 31 thang 12 nam 2019 (tiép theo) Chi phi phai tra ‘Thudng vi hong thing 13. Chi phi quang cao va Khuyén mai Mua hang chura nhin hia don ‘Chi phi lai vay phai tra ‘Chi phi kho van Chi phi gia cong Chi phi xay dung co bin dé dang Chi phi khae Phai tra khac Phai tra ngiin han khic hai tra khéc cho mot bén lin quan C6 tie pha tra KY quy ngdn han Bao hiém xa h vva phi cng doan 1rd khde my 6, bao hiém tht nghigp Phaitra dai han khac Ky quy dai hen Mau B09 — DN (Ban hinh theo Thong ne 200/2014/TT-BTC ngay 22/12/2014 ctia BG Tai chink) 31/12/2019 VND 412019 ‘YND 11,801.070.165 _16,356.553.025 4.490.134.598 - 4.106.896.5652 8,252.754.279 2.336.062.822 1.731.400.260 1.057.947.193 : 826.373.4853 6.793,863.741 89,600.00 19209.$53.800 2,551.385.284 3.760.143.778 727.250.470.167 37.824.268.883, 31/12/2019 12019 ND ND 1,963.086273 - 1.884.690.000 1,652.178,000 '289.442.500 1.217.744.9008 217.655.601 238.386.405 470.001.387 293.546.165 4,824.875.761 3.401,855.478 31/12/2019 2019 ND. ND 279.480.000 95.089.961 2619. Céng ty Cé phan VinaCafé Hoa Thuyét minh bao co tai chinh riéng cho nam két thie ngay 31 thang 12 nim 2019 (tiép theo) Miu B09 - DN (Ban hanh theo Thong tr 200/2014°TT-BTC ngiiy 22/12/2014 etia BG Tai chinh) Vay ngiin han wano19 Bién dng trong nim 31122019 Gia tr) ghi sé/ Gia tr] ghi sé Sé.cé kha ning S6 06 kha ning tring Tang Giim tring ‘ND VND ND ‘ND Vay nedn gn 342.647365.392 1.359.631.943.583 _(1.356.872.668.079) 345.406.640.836 idu khoan va diéu kign cia cae khodn vay ngdn han hign ebn s6 du nhw sau: 311272019 1172019 Loai tién Lai swat nam ND ND Khoan vay ngin hing khOng.c6 dim bao VND 5.35% -S.40% 345.406.640.836 342.647.365.332 Tai ngay 31 thang ‘nim 2019 va ngiy 1 théng 1 nim 2019, Céng ty khong ¢6 khodn vay ndo qué han bao gdm gée val aCong ty Cé phin VinaCafé Bién Hoa Thuyét minh bao edo tai chinh riéng cho nam két thie ngay 31 thang 12 nam 2019 (tiép theo) ‘Miu B09 - DN (Ban han theo Thong tee 200/2014/TT-BTC ngay 22/12/2014 cia BG Tat chinh) 20. Thay déi vén chu so hiru a Thang du Quy diutw — Loi nhugn sau thué ‘Tong von Vén cd phin von cd phan ()—chwaphin phéi—_ chit so hu ‘ND VND ND VND 6 dur tai ngiy 1 thang 1 nim 2018 265.791.350.000 29.974.241.968 213.510.848.947 300.772.002.070 810.048.442.985 Loi nhugn thuén wong nam : : = 647.502.069.957 647.502.069.967 Sé du tgi ngay 1 thang 1 nim 2019 265.791.350.000 29.974.241.968 213.510.848.947 948.274.072.037 _1.457.550.512.952 Li hun thudn trong nim . - = 670.424.051.408 670.424.051.405 Co tine (**) . = (637.899.240.000) (637.899.240.000) Sé dur tai nghy 31 thing 12 nim 2019 265.791.350.000 29.974.241.968 213.510.848.947 980.798.883.442 1.490.075.324.357 (Quy dau tu phat trién doe trich lap tirloi nhuan sau thué theo nghi quyét ctia Dai hdi Ding C6 dong Thuong nien. Quy nay duge thanh lap nhdm myc dich mG rng kinh doanh trong twang Iai Céng ty vao ngay 9 thang 4 nim 2019 da quyét dinh chi tra ¢6 tite bang tien a 637.889.240.000 VND (2018: (#*) Dai hoi Bang CB dOng Thieme niga eta Khang). 2821. Cong ty Cé phan VinaCafé Bién Hoa ‘Thuyét minh bdo céo tai chinh riéng cho nam két thiic ngay 31 thang 12 nim 2019 (tigp theo) Miu B09~ DN. (Ban himh theo Thong tw 200/2014/TT-BTC gly 22/12/2014 cia BG Tai ehénh) Vén cé phan va thing du vén cd phan Vin od phi durge duyt va aa phét hinh eta Cong ty Ta: 31/12/20) sanor9 8b sé 6 phiéu ND 6 phiéu VND Vén 8 phdn duge duyét vA a8 phit hiah Cé phiéu phd thong 26.579.135 265.791.350.000 26.579.135 265.791.350.000 6 ed phidu dang hu han C6 phiéa phd thong 26.579.135 265.791.350.000 26,579,135. 265.791.350.000 ‘Thing du von ¢6 phan 29.974.241 968 209.974.241.968 ‘Tit ed ef phiéu phi théng ed ménh gid Id 10.000 VND. MBi cd phiéu phé thang tong ting véi mgt phiéu biéu quyét ti eée cube hop ¢b déng ci Cong ty. Cac of dong duge nba te ma Cng ty cong b6 vao timg thoi diém. ‘Tat ca 06 phiéu phd thong déu cé thr ty uu tién nhurnhau ééi vai tai san can igi ciia Céng ty. Cac quyén Igi cia cae e6 phiéu da éirge Cng ty mus lai déu bj tam ngimg cho ‘Gi khi ching éuye phat han lai. Thang dir gid cia cd phin phi anh phn chin ich gts 96 tdn thu dug tr pt hand phiu va méah duge phat hinh, f Khéng e6 bién ding vén e8 phin trong nam,22, @) (b) © Céng ty Cé phan VinaCafé Bién Hoa Thuyét minh béo cao tai chinh riéng cho nim két thie gay 31 thang 12 nim 2019 (tiép theo) . Miu B09 - DN (Ban hianh theo Thong tie 2002014 TT-BIC ngiy 22/12/2014 ciia Bg Tai chinh) Cac khodn muc ngoai bang can déi ké toan Cam két thu (Cac khodin tién thué ti thiéu phai tra cho céc hop déng thué hoat dng khéng durge iy ngang nhu 31122019 1172019 ND ND ‘Trong vong 1 nam = 6,706.176.000 Ngoai t@ su2R019 vu2019 Tong duong, ‘Twong duong Nguyén té ND Nguyen t@ ND usp 1.638521 37.866.230.016 392.617 9.085.157.380 Cam két chi tigu von ‘COng ty ¢6 cde cam két von sau di dune duyét nhumg chua duce phin dnh trong céc bang cin di ké ton riéng: 31122019 wi2019 ‘YND ND A duge duyét nhumg chwa ky két hop déng 7.973.760.714 ——1.696.074,234 DA duge duyét va dalky két hyp dng 2983051375 4.784.490.0643 10956812119 6.480.564.877 3023. 24, Céng ty Cé phan VinaCafé Bién Hoa ‘Thuyét minh bao céo tai chinh riéng cho nim két thie ngay 31 thang 12 nim 2019 (tigp theo) Doanh thu ban hang va cung cap dich vy “Téngdoanh thu thé hign tng gi tr hing ban va dich vu 48\cung, tang. Doanh thu thuan bao gbm: ‘Téng doanh thu * Doanh thu bin hing va cung cp dich vu * Doan thu khige ‘Tridi céc khodn gidm tit doanh tha * Chiét hau thuong mai + Hang ban bj wal ‘Dosnh thu thuin Gia vén hang ban ‘Tong gia vén hang ban = Hang da ban va dich vu 8 cung ep * Gi vin khée . + Durphong giam git hang tén kho Miu B09 DN (Ban him theo Thong tw 200201-7TT-BTC ngay 22/12/2014 ctia B6 Tai chink) , Khong bao gm thué gid trj gia 2019 2018 VND VND 3,074.885.288.133 3.444.327.407.443 21.714,640,418—7.513.597.652 3,096,599.928.551 3.451.841.005.095 ~ — 2.280,157.248 5.491.704.404 —17.537.583.396 5.491.764.404 —19.817,740.644 3.001.108.164.147 3.432. 123.264.451 2019 2018 ND VND 2.183.206.81.032 2.568.637.173.013 132.276.387.403 10.180.605.159 2.693.191.8954.383.864.905 2.218,176.391.330 2.583.201.643.07725. 26. 27. Céng ty Co phan VinaCafé Bién Hoa . Thuyét minh bao cdo tai chinh riéng cho nim két thac ngay 31 thang 12 (tigp theo) am 2019, Miu B09— DN (Ban hinds theo Thong tw 200/2014/TT-BTC ngiay 22/12/2014 ciia Bé Tai chink) Doanh thu hoat dng tai chinh 2019 2018 ND ND 5H niin ang vi hot dg du tr bide £.304.576.748 32.106.978.449 Lai tir kheain cho m@t cOng ty con vay 8.052.698.628 _7,716,123.286 Lai chénh Iéch ty gid hbi dodi 1.055.262.099 751,704,147 Dosnh thu hogt dng téi chinh khic 1,038.822.400 186.647.751 18,541.359.87540,761.453.633, Chi phi tai chinh 2019 2018 yNp vnp Chi phi lai vay 19,262.766.855 18.078.537.177, Dar ptong glam gi du ur vao mét cOog ty con 20.470.60665114.529.393349 Ld chénh léch ty gia hdi doai 566.767.8114 314.605.523 Chi phi tai chinh khde: 793.684.800 - 41,093.826.120 32,922.536.049 Chi phi bin hing 2019 2018 VND VND Chi phi quang céo vi Khuyén mai 5.914,994.618 — 20.219.261.000 Chi phi kho van 5.627.053.584 _6,802.047.136 Chi phi nban vién '580.177.065 653.391.3390 Chi ph ban hang khae 1,887.330.818 3.388.631.543, 14.009.556.085 _31.063.331.01828. 29. ‘Céng ty Cé phan VinaCafé Bién Hoa Thuyét minh bao cao tai (tiép theo) inh riéng cho nim két thie ngay 31 thang 12 nim 2019 Miu B09— DN (Ban hin theo Thong te 200201VTE-BTC ngiy 22/12/2014 ctia BG Tai chinh) Chi phi quan ly doanh nghigp Chi phi nba vign Chi phi nghien ctu va phat win Chi phi khau hao va phan b6 ti sin c6 dinh Pai quan If Chi phi thué hé théng dutng truyén va dich vu cong nghé thong tin Chi phi quan If doanh nghigp khée Chi phi sin xuat va kinh doanh theo yéu t6 ssuyen vad idu bao ebm trong chi phi sav xude Chi phi nban vign va nhén c6ng Chi phi khdu hao va phan bd ich vu mua ng 2019 YND 24,054,664.122 1.122.046.650 602.853.607 480,000.00 438.274.774 8.855.424.004, 2019 VND 1,887,616.922.218 96,391 228.686 70.478.646.501 165.534.624.737 47.717.188.430 2018 YND 25,996.272.849 973.364.03 | 364.496.208, 1.440.000.000 121,685,603 12,280.657.600 35,550.263.157 41.176.476.291 2018 VND 2.208.729,149.623 103.160.372.147 773.190.292.972 217.029.831.228 533.331.804.416 330. @ (b) Cong ty Co phan VinaCafé Bién Hoa ‘Thuyét mink bio eso tii chinh riéng cho nim két thie ngay 31 thing 12 nim 2019 (tiép theo) Miu B09- DN (Ban hinds theo Thing tw 2007201VTE-BTC gary 22/12/2014 tia B6 Tai chink) Thué thu nhap doanh nghiép Ghi nhan trong bao cao két qua hoat dong kinh doanh riéng 2019 VND Chi phi thué thu ah§p doanh nghigp hign hank Nam hign hinh 134.776.678.111 Dur phong thira trong cae nam true (13,990.769.646) 2018 YND 111.952.272.092 (1.483,498,536) 110.468.773.556 120.785.908.465 Chi phi thué thu ab§p doanh nghigp hodn lai Phat sinh va hoa nhip cfc khodn chénh léch tam thai 3.033.751.950 An huréng cia thay di trong thu sut (267.417.679) 2.766.337.271 hud thu nip doanh ng 123.552.245.736 26.278, 144.976 (372,539.380) 28,005,605.596 136.374.379.152 Déi chiéu thué sudt thure 1 2019 VND Loi nun ké toan trade thué 793.976.297.141 ‘Thué tinh theo thué sudt cia Cong ty 158.795.259.428 Anh huting cia thay déi trong thué sud (267.417.679) Chi phi khong dure khdu tri thué 1.435.926.523 nh hurdng cia mitc thué sudt Khéc dp dung d6i voi dye dn iu tw mé rong (22.420.752.890) Dy phong thira trong cic nam trusie (13.990.769.646) 2018 VND 783.876.449.119 156.775.289.824 (372.539.380) 196.107.475 (18.740.980.231) (1.483.498,536) 123.552.245.736 136.374.379.152 34© @) Cong ty Cé phiin VinaCafé Bién Hoa Thuyét minh béo cdo tai chinh riéng cho nim két thie mgay 31 thing 12 nam 2019 (tgp theo) Miu B.09- DN (Ban hénh theo Théng te 200/2014TT-BIC ngay 22/12/2014 etia BG Tai chinh) ‘Thué suat ap dung ‘Theo Luat thué thu nhdp doanh nghiép va Ludt khuyén khich dau tur trong nude, Cong ty ¢6 nghra vy np cho Nha mrée thué thu nigp doanh nghigp theo mare thué suit wu dai 18 18% tn Joi nhuan tinh thué trong 12 nam du tién (2005 dén 2016) vi Céng ty la cong ty ob phin due chuyén 481 tir céng ty Nha mute trade nam 2006. Céng ty eding durge mién thué thu nhap doanh nghiép trong 3 nam ke tir nim dau tién c6 Lyi nhufin tinh thué (2005 dén 2007) va giém 50% thué thu nhp doanh nghié| ‘trong 7 nam tiép theo (2008 dén 2014). Toan bd céc uu dai vé thué néu ten khOng dp dyng cho cae khoan thu nhap khéc va thu nhép chiu thué tir dyn dau tur ma rong, theo d6 cac khoan thu ahap nay sé chju mire thud sudt thué thu nh§p doanh nghigp théng thwéng. Céng ty durge cép Gidy phép Dau tu s6 47221000778 neay 24 théng 12 nam 2009 cho Naa may sdn (Ca phé Bign Ha Il tei Huyn Long Thanh, Tinh Dong Nai (Nha méy Long Thanh). Theo phép Bau tw diéu chinh lan thi nhét, 1gi nbudn tinh thué tir Nhé may Long Thanh s@ chju thué swat thué thu nhép doanh nghiép théng thuémg,va dufge hung tru dai vé thé gian mign thué va gid thué nhur sau: = Min thué thu nhip doanh nghigp trong 2 nam ké tir nam dau tién Nha. méy Long Thanh ¢6 thu nihép chju thué (2014 dén 2015); va = Giam 50% thué thu nhap doanh nghiép trong 4 nim tiép theo (2016 dn 2019). ‘Mie thué suat thué thu nhap doanh nghigp théng thuémg, ap dung cho doanh nghigp chwa tinh cae wu ai 18.20%, Cac khoain thud tiém tang Luge thud va vige dp dung ede lugt may tsi Vigt Nam phy thude vag dign giai va thay dBi theo thoi idan, tr Cue hub aby bn Cye thud ke ‘Tih kink yet toda thud 6 the phy thufe vio vige xem xét va thanh tra cla eéc eo quan thué khdée nhau, cde cor quan nay duvge Iudt cho phép ap dat cée mee phat thud va tinh Iai chim np. Diéu nay c6 thé kim cho rit ro vé thué & Vigt Nam la lon hom so v cic nude khéc. Ban Giém doc cho rang ho da tinh di nghia vy thué phai tré theo dign gidi cua ho. Iuat thu, bao gim cdc yéu cau vé chuyén gia va cach tinh thué thu nhgp deanh nghiep. Tuy nbién, ede co quan thud ign quan cé thé e6 nhiing cach dign giai khée va mite inh huéng dén bao cio tai chinh ring cé thé 1a dang ke. 383. Céng ty Cé phan VinaCafé Bién Hoa ‘Thuyét minh bao céo tai chinh riéng cho nam két thiic ngay 31 thang 12 nam 2019 (tiép theo) Mau B09 - DN (Ban hanh theo Théng tw 200/2014/TT-BTC ngdy 22/12/2014 cia BG Tai chink) Cf giao dich chi yéu yi céc bén lién quan ‘Trong n&im va tai thai diém cudi nim, Cong ty 06 céic giao dich chi yéu va sé dur véi cdc bén lién quan hur sau: Gié tr] gino dich Phii thu/(phai tra) tai ngay 2019 2018 sviz2019 1/1/2019 VND ‘VND ‘VND ND Céng ty me eiia cong ty me Céng ty Cé phiin Hang tiéu ding Masan Mua hing héa 109.864.662.462 714.467.360.692 - : Ban hing héa 2.707.135.064.147 2.959.106.972.554_ 1.054.136.253.023 1.070.218.150.205 Ban dich vu ~ 123.797.050.300 - Céng ty me Cong ty TNH Mét ‘Thanh vién Masan Beverage Cé te 628.275.240.000 - - : bén lién quan Céng ty TNHH M@t Thanh vien Céng nghigp Masan Ban hang héa 1.107.924.270 548,878,609 - Z Mua hang héa 618910612 584,980,796 (182.793.171)_(383.094.650) Mua dich vy 28.714.697.366 23.787.314.567 _(9.378.428.200) _(10.005.161.483) Phi quan 1¥ 480,000,000 1.440,000.000 = (1.584.000.000) Ban tai san cd dink 155,544.481 - = a Cong ty Cé phan Nie khong Vinh Hiio Ban hing héa va dich vu 20.042,719.830 36.471.500 é Mua hang hoa 139.225.318.819 195.937.259.989 (54.170.470.455) _(28.134.478.637) Mua dich vy 74163238704 98.671.200.000_(25.595.033.587) (324.246.994.866) Cong ty C4 phiin Nurde khoang Quang Ninh Ban hang héa : 748,179,122 : 3.096.660 Cong ty TNHH Mot ‘Thanh vién Masan MB Ban hing héa va dich vu 18.429.305.391 98.666.428 - 2.240.000 ‘Mua hang héa 51.700.000 - : . 36Céng ty Cé phan VinaCafé Bién Hoa ‘Thuyét minh bao cio tai chinh riéng cho nim két thie ngay 31 thing 12 nim 2019 (tiép theo) Miu B 09 - DN (Ban han theo Théng te 200/2014/TT-BTC ngay 22/12/2014 eta BG Tai chinh) Gis tr] giao ajen Phai thu/(phai tra) tai ngay 2019 2018 3122019) 1172019 ‘VND VND VND ND ‘Cong ty C6 phan Masan PO. Bin hing héa 2 5.186.821 2 . Cong ty TNHH Mt ‘Thanh vien Masan HG Ban hang héa 70.335.900 - 7.369.490 : Cong ty TNHH Mot Thanh yien Masan HD Ban hing héa 6.690.909 135,635.332 3.360.000 : Céng ty TNHH MGt ‘Thanh vién Masan Rrewery Distribution Bin hing héa - 480.400 - - Mua hang hoa 58.950.000 —140,672.046 - : Céng ty con Cong ty Cé phn Café De Nam Bin hing héa 107.149.915—846.278.011 98,335,996 814.655.165 ‘Cung cp dich vy 927,935.10 913.113.2607 315.769.410 847,766,994 Mua hing héa 13.431.026 —2.333.777.820 - - Phai thu v8 cho vay $.000.000.000 _4.000.000.000 125.000.000.000 120.000.000.000 Thu nhgp lai cho vay —_8,052.698.628 7.716.123.286 25.846.606.845.—17.793.908.217 Thanh vitn quan ly cht cade Thi lao 7.067.379.527 3.580.261.904 : ‘Vai ngay 31 thang 12 nam 2019 va 1 thing | ndm 2019, Céng ty 06 eae tai khodn tién ati Khong ky hhan va c6 ky han tgi Nein hang Thuong mai C6 phan KY thuromg Vigt Nam theo cdc digu khoan giao dich thing thuimg, Ney 7 thang 3 nim 2020 ey f auoTy X et sg \O) 3 | : fr2— yt VINACAFE \ BIEN Nguyén Thj Ngoe Tram in Thj Thuy Hoa ~ oan Quéc Hung, Ké tain Tong hop Ké todn Tring Ting Giim dée 37