BAO CAO TAI CHiNTH HOP NHAT Qui 04 ram 2021

CONG TY CO PHAN SAM HOLDINGS

MiJC LUC

Trang

BANG CAN DOI KE TOAN HOP NHAT 01 - 03

BAO CAO KET QUA HOST DONG KINH DOANH HOP NHAT 04 - 05

BAO CAO LUt CHUYEN TIEN TE HOP NHAT 06- 07

THUYET MINH BAO CAO TAI CIIINH HOP NHAT 08 - 26

CONG TV CO PHAN SAM HOLDINGS

rvant A 13 01 - ON/11N

BANG CAN DOI ICE TOAN HOP NHAT Tat ngay 31 thcing 12 neim 2021

Dan vi tinh: odng V41 Nam

TAI SAN ,

Ma so Thuytt minh

31/12/2021 01/01/2021

A. TAI SAN NGAN HAN 100 3,471,841,153,562 2,386,824,329,268 (100 = 110+120+130+140+150)

1. nu vã citc khoin twang throng tien 110 V.01 818,291,954,136 276,490,399,607

I. Tien 111 731,791,954,136 104.947,321,857

2. Can khoan tucrng ducmg tien 112 86,500,000,000 171,543,077,750

13. Ditu tir tai chinh nth' hurl 120 292,838,229,193 84,572,614,837

I. Ching khoin kinh doanh 121 V.02 278,544,699,960 65,542,862,197

2. Dv ph6ng giam gia chUng klman kinh doanh 122 V.02 (2,806,470,767) (170,247,360)

3. DAu tu Om gni den ngay dao hp 123 17,100,000,000 19,200,000,000

III Cic khoin phai thu ngin hgn 130 1,877,422,834,497 1,505,623,130,487

I. Phai thu rigan hp Oa khach hang 131 V.03 623,301,958,518 559.665.977,930

2. TM try& cho nguai ban ngan han 132 73,152,691,917 18,882,694,328

3. Phai thu ve cho vay nOn hp 135 103,383,914,978 59,673,701,989

4. Phai thu nOn han khac 136 V.04 1,078,605,001,417 868,372,244,575

5. Dv ph6ng phai thu non ban kith did 137 (1,073,043,833) (971,488,335)

6. Tai san thieu 66 xix 1Y 139 52,311,500

IV. Hang tOn kho 140 V.05 430,539,096,261 478,224,358,195

1. Hang ten kho 141 430,539,096,261 478,334,124,270

2. Dv phong giam gia hang ten kho 149 - (109,766,075)

V. TM sin nem han khic 150 52,749,039,475 41,913,826,142

I. Chi phi trit &trot ngAn km 151 V.I1 5,881.306,412 5,544,404,618

2. Thue GTGT duqc khAu tit 152 46.762.941,881 36,271.928,684

3. Thud va the khoan khac phai thu Nha nu& 153 104,791,182 97,492,840

4. Giao djch mtia ban 1ai trai phieu Chinh pha 154

5. Titi sfin ngitn Ilan khitc 155 -

B. T:41 SAN DA1 HAN 200 4,096,194,619,011 3,282,072,403,693

(200 =210+220+230+240+250+260)

I. Cac khan phai thu diti bun 210 225,171,428,172 88,070,321,358

I. Phai thu dai han Oa khach hang 211 V.03 43,019,265,317 64,922,925,087

2. Tra trinic cho ngutri ban dai han 212 161,700,000,000 ,

3. Phai thu dai ban khitc 216 V.04 20,452,162,855 23,147,396,271

Cac thuyet minh bao cal:, 0 phen khOng the tech rthSa bao cao nay Trang I

SIG TY CO PHAN SAM HOLDINGS

NIL A B 01 - DN/HN

BANG CAN DOI ICE TOAN HOP NHAT

Thi ngay 31 [hang 12 nam 2021

Don vi tinh: Dang Vigt Nam

TAI SAN A

Ma so Thuyit minh

31/12/2021 01/01/2021

II. TM sin a, dinh 220 722,429,517,585 737,222,300,885

1. Tai san ca (huh him hinh 221 V.07 689,618,693,737 702,840,474,876 - Nguyen gia 222 1,309,980,297,835 1,280,701,673,317

- Gia tri hao mein luj, Ice 223 (620,361,604,098) (577,861,198,441)

2. TM sari eã dinh thue tai chinh 224 V.09 - -

3. TM san cã dinh v0 hinh 227 V.08 32,810,823,848 34,381,826,009 - Nguyen gia 228 49,37/860349 49,372,860,349

- Gid 01 hao men luff Ice 229 (16,562,036,501) (14,991,034,340)

HI. Bit ging sin din ttr 230 V.10 141,806,119,730 147,290,077,076

-Nguyen gia 231 193,870,768,996 193,870,768,996

- GM tri hao man 1u9 Ica 232 (52,064,649,266) (46,580,691,920)

IV. TM sin diS dang dai Ilan 240 1,309,317,806,840 754,373,304,394

I. Chi phi san xuAt, kinh doanh Ma dang dai Ilan 241 603,754,329,386 475,172,686,529

2. Chi phi Ay clang ca ban da dang 242 V.06 705,563,477,454 279,200,617,865

V. Diu fir Rd chinh dai bun 250 V.02 1,584,936,007,224 1,533,350,802,778 I. Wu nr vac Ming ty lien doanh, lien ket 252 708,539,243,624 750,581,502,778

2. DIM ta g6p v6n vao clan Id khac 253 872,696,763,600 786,669,300,000

3. Dv gluing du tu tai chinh dai han 254 - (13.500.000,000) 4. DAu tu Am giit den ngay dao hp 255 3,700,000,000 9.600,000,000

VI. TM sin dai halt khac 260 112,533,739,460 21,765,597,202

1. Chi phi tra tank clai hart 261 V.11 49,803,370.525 21,765,597,202

5. Lai Ma annum mai 269 62,730,368,935 _

TONG CONG TAI SAN 270 7,568,035,772,573 5,668,896,732,961

NGUON VON A

Ma so Thuyit

minh

31/12/2021 01/01/2021

A. NO PHAI TEA (300 = 310 + 330) 300 2,972,171,881,903 2,201,198,342,100

I. Ng ngin ban 310 2,287,924,059,007 1,844,324,895,529

1. Phai Ira ngvai ban ngin han 311 V.13 243,992,466,555 277,065,916,169

2. Ngueri mua tra tin nem ngAn han 312 22,416,626,197 24,693,537,772

3. Thud va the khoan phai nOp Nha nude 313 36,148,963,079 17,543,602,631

4. Phai tra nguiri lao den 314 13,029,723,920 16,851,146,160

5. Chi phi phai tra ngin han 315 V.I4 60,830,111,045 48,191.188,801

6. Doanh thu chua thac hian ngin ban 318 2,316,498,176 2,206,406,925

Cac thuyet minh boo cao là phhn khOng th4 tech tog caa Mo cat" nay Trang 2

GONG TV CO PHAN SAM HOLDINGS Nth so B 01 - ON/UN

BANG CAN DOI Kt TOAN HOP NHAT

Rti ngeoy 31 thing 12 nem; 2021

Dan vi iinh: Dc'eng Vi$1 Nam

NGUON VON x

Ma so Thuyet

minh

31/12/2021 01/01/2021

7. Phai tra ngAn han khac 319 V.I5 839,994,604,071 1,135,165,405,975

8. Vay va ng thue tai chinh ngAn ban 320 V.12 1,060,752,930,972 316,691.492,350

9. Quy khen thuemg, ph(ic Igi 322 8,442,134,992 5,916,198,746

H. Nq dii bun 330 684,247,822,896 356,873,446,571

I. Phai tra ngtthi ban dai han 331 231,899,250 231,899,250 2. Doanh thu chua thnc hien dai han 336 74,555,851,388 3,573,679,229

3. PHU tra did han khac 337 V.15 9,247.163.327 11,003,404.118

4. Vay va rig thue tai chinh dai han 338 V.12 563,414,309,509 312.360.946,963 5. Thue thu nhdp hodn lai phai tra 341 36,798,599,422 29,703.517,011

B. VON CHU SO'HI:TH (400 = 410 + 430) 400 4,595,863,890,670 3,467,698,390,861

1. VOn chit sar hike 410 V.16 4,595,863,890,670 3,467,698,390,861

1. Wm gap caa chit so' hat 411 3,499,971,900,000 2,565,045,400,000

- Cd phi& phd thong có guy& bilu quyit 411a 3,499,971,900,000 2,565,045,400,000 - C Iri philu wu deli 411b

2. Thdng du van cO phAn 412 (374,324,139) -

4. VOn khite caa chU so. hdu 414 40,802,569,483 32,488,339,483 6. Chenh lech &TM gia lai tai san 416 2. QuS7 dAu tu phat trien 418 12,021,402,005 12,041,450,205 10. Quy khac thuOc von cha 93 lulu 420 - -

3. Lcri nhudin sail thue chtra pit phOi 421 391,730,194,558 226,036,687,331 - LNST clnia phdn phdi la) A lca din cuai 19) 421a Mak 193,108,950,543 72,158,392,548 - LNST chwa phan phdi kfr nay 4216 198,621,244,015 153,878,294,783

4. Loi ich cit) dong khOng kiern SOat 429 651,712,148,763 632,086,513,842

It Nginin kinh phi, quy khic 430 -

TONG CONG NGUON VON 440 7,568,035,772,573 5,668,896,732,961

Tp.11( Al. ngav 26 hang 01 Kim 2022

Nguiri Ip

Trinh Thj Kim Nem

VO Nit Tir Anh

Trim Vi§t Anh

Cac thorn minh ban cdo là ph6n kh6ng th6 tact, rot cOa bac can nay Trang 3

CONG TV CO PHAN SAM HOLDINGS mh so B 02 - DN/11N

SAO CAO KET QUA HOAT SONG KINH DOANH HOP NHAT

Quj 04 nam 2021

Dan v/ link: Thing Viel Nam

CHI TIED A

Ma so Thuyet

minh

QuY 04 nam 2021 QuY 04 nam 2020 Niim 2021 Mill 2(120

I. Doanh thu ban hang va cung cOp dich vi 01 VII 620,594,455,213 592,343,447,915 1,907,493,580,944 1,925,640,203,956

2. Cac khoan giam trir doanh thu 02 VI.2 12,528,590,353 2,353,669,938 18,768,848,687 6,371,245,286

3. Doanh thu than ban hang va cung cap Mch vu 10 W.3 608,065,864,860 589,989,777,977 1,888,724,732,257 1,919,268,958,670

4. Gin von hang ban II VI.4 589,794.041,304 526,621,661,777 1,807,940,691,503 1,781,139,088,428

5. Lcli nhuan gap ban hang NIA cung cap dich vu 20 18,271,823,556 63,368,116,200 80,784,040,754 138,129,870,242

(20 = 10 -II) - - - 6. Doanh thu hoot dOng tai chinh 21 VI.5 184,128,277,183 99,935,250,358 362,480,658,970 163,283,867,746

7. Chi phi tai chinh 22 V1.6 47,668,812,061 29,312,478,298 82,511,820,821 (30,353,823,189)

Trong do: Chi phi Ali wry 23 10,742,023.578 11,327,020,760 43,797,058,117 28,129,019,732

8. PhAn Jai hoc 16 trong c8ng ty lien doanh, lien ket 24 (2,214,949.051) (29,630,961,191) (30,408,361,568) (84,863,786,386)

9. Chi phi ban hang 25 VI.9 9,047,281.937 8,795,311,389 35,277,163,425 34,001,500,102

10. Chi phi quan 19 doanh nghiep 26 VI.9 27,469,444.307 23,573.670,231 91,368,142,089 89,330,532,935

11. 41 nhuan tir hog Ong kinh doanh 30 115,999,613,383 71,990,945,449 203,699,211,821 123,571,741,754

(30 =20 + 21 - 22 +24 - 25 - 26) .. - - 12. Thu nhap khac 31 V1.7 2,007,344,783 963,744,024 6,624,817,601 3,008,483,901

13. Chi phi khac 32 VI.8 690,340,819 (36,320,543) 2,838,332,701 1,160,416,263

14. byi nhuan khac (40 =- 31 -32) 40 1,317,003,964 1,000,064,567 3,786,484,900 1,848,067,638

15. 'Ding kri nhuan ke toon tnrac thud 50 117,316,617,347 72,991,010,016 207,485,696,721 125,419,809,392

(50 =30 + 40) - - - 16. Chi phi thue TNDN hien hanh 51 VI.1 I 17,797,910,441 16,531,192,018 40,737,966,338 19,778,950,386

17. Chi phi thud TNDN hail lai 52 1,354,019.262 3,809,891,146 7,095,082,408 4,631,135,540 A 18. Lysi nhuan sau thue thu nhap doai,Ii riglii0 60 98,164,687,643 52,649,926,852 159,652,647,975 101,009,723,466

(60 = 50 - 51 - 52) - - -

CSc thuyet minh bah cao là phAn kh6ng th6 tach mri °Oa baocho nay Trang 4

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Kt tont, trutirng

Vo Nit Tir Anh n Viet Anh

tIng Gitim dtc

CONG TY CO PHAN SAM HOLDINGS

mh so Et 02- DN/HN

BAO CAO ICET QUA BOAT DQNG KIM! DOANH HOP NHAT

0°504 nom 2021

Don vj link: Dong Viet Nam

CHI TIEU A

Ma so Thuyet

Quy tninh

04 Ram 2021 Qu 04 nam 2020 Nam 2021 Nam 2020

Loi nhuan sau thue con ty mg

Lqi Mu* sau thu6 aim eh Ming khOng kiem seat

Lai co ban teen c6' phi6u

61

62

70 VI.12

95 446 801 791 ,

2,717,885,852

46,527,874,38 I

6,122,052,471

154,068,636,329

5,584,011,646

92,623,742,948

8,385,980,518

Tp.HCM, ngety 26 timing 01 nom 2022

Ngffiri lap

Trinh Thi Kim Ngan

eau thuyat minh bao cat) là phhn khOng the tact, red cue boo cao nay Trang 5

1

CONG TV Co PHAN SAM HOLDINGS 152/118 Dian Bien Phil, P.25, Q.B1nh Thanh, TP.HCM

BAO CAO Hifi CHUYEN TIEN n HOT NHAT Tot ngdy 31 thdng 12 mina 2021 (Theo plurtrug pheip akin tthp)

Ma St

CHI TIEU Thuyet minh

I. LISU CHUYEN TIEN Tit HOAT DONG KIND DOANH

Nam 2021 Nam 2020

01 0. Lal nhuan trade thy) 207,485,696,721 125.419,809,392

2. Su chink cho era khodn 02 1 Khau hao tài san ce djnh Ws bat &Ong san dáu tu 51,183,252,973 57,663,556,379 03 2 Cac khoan cly pheng (10,871,987,620) (156,785,422,787) 04 3 Lai, le chenh lach ty gia hoi Boat do denh gia Icti 257.541295 (1,094,357,437)

05 4 Lai, 16 ta boat clang thu tu (2,857.017,625) (19,425,288280) 06 5 Chi phi lai vay 43,777,497.241 28,129,019,732 07 6 Cac khod dieu chinh khan 08 3. Lai tibia tie hoot dOng kinh doanh (rut May 288,974,982.985 33,907,316,499

09 1 Tang, giam cac khoitn phai thu (447,672,503,509) (148,837,453,616) 10 2 Tang, githrn hang t8n kho (80.786,614,848) (152,137,020,999)

11 3 Tang, Om cac khoan phai Ira (kheing ka lai vay pluii trek thui thu nhap doanh nghiap phei nOp)

(284,018,357,139) (234,968,004,461)

12 4 Tang, giant chi phi trit truac (28,374,675,117) 6,603,544,305 13 5 Tang, gad chang khoan kinh doanh (213,001.837,763) (5,629,917,730) 14 6 Tien lai vay da tra (25,354,712,602) (18,677.614,906) 15 7 Thue thu nhap doanh nghiap da np (26,600,715,794) (18,351,301,131) 16 8 Tien thu khac Ut horn dung kinh doanh (2,070,590,846) (7,117,327,607) 17 9 Tian chi khac cho hoat clang kinh doanh 20 Lau chuyin ain thu8n tie hoot dgng kink doanh (818,905,024,633) (545,207,779,646)

II. Lilt CHUYEN TIEN TiTHOAT DONG DAU TU. 21 1 Tien chi dE mua san, xay dung tai san ca djnh va (458,466,544,742) (119402,128,181) 22 2 Tien thu tir thanh N, nhucmg ban tai sari ea djnh 815.000,000 229,141,000 23 3 Tian chi cho vay, mua cac °Ong cy ny min don vi (88.710.212,989) (59,673.701,989) 24 4 Tian thu h& cho vay, ban lyi cac cong cy nq cUa 53,000.000,000 120,006,490,621 25 5 Tien chi dau ar gi5p van vao dun vj kit (112,500,000,000) (183,149,200,000) 26 6 Tian thu hi dau tu g6p van vao don vj khan 37,619,172.166 226,587,338,541 27 7 Tien thu la' cho vay, c lac va loi nhuan duos chia 4,911.392.139 46,492,363,035 30 Lieu chuyin tib, Moan tie hoot Ong Au to (563,331,193,426) 30,890,303,027

III TUT] CHUYEN TIEN fl HOAT DONG TAI CHINH 31 1 Tien thu t& ghat hanh c6 phieu, nhan van g6p cUa

ca clang khong kiem soat 934,502,499,672 500,440,000,000

32 2 Tian tit Ni von gop cho cac chi( so hau, mua lai 33 3 Tian thu if, Ii vay 2,212,726,556,446 978,857,238,733 34 4 Tien tra no gag vay (1,217,611,755,278) (877,369,282,329) 35 5 Tien tra no giec thue tat chinh (4.571,808,964) 36 0. CO Etc, Iqi nhuan da trit cho chi) set hau (5,564,564,052) (8,538,717,414)

40 Lim chuyin tido than tie hog! dOng tai chintz 1,924,052,736,788 588,817,430,026

50 Liru chuyen tin than') trang nIIm 541,816,518,729 74,499,953,407

60 Tien va cac khoin tang dusting tien du nam 276,490,399,607 201,977,056,819 61 Anh huerng mita thay dOi ty gia hM doai guy dei ngoai te (14,964,200) 13,389,381 70 Tien 41 cat Mullin Mang &rang tien cdi nni 818,291,954,136 276,490,399,607

4

cac thuyet minh baa cao là mat phan Meng the tech reyi caa bao coo nay Trang 6

CHi TAU Thuyet

minh

Nguiri l•p Ke tom n truirng

'ThmJ/ Trinh Thi Kim Min VA Nfr Tir Anh

Mm 2021 Niro 2020

Tp.HCM, ngey 26 (hang 01 nom 2022 'Am doe

CoNG TY Co PHAN SAM HOLDINGS 152/11B Din Bien Phil, P25, Q.Binh ThAnh, TP.HCM

BAO CAO LUU CHU YEN TIEN nIIQP NHAT Tü ngby 31 fining 12 nam 2021 (Theo phurmg phdp gbh. dip)

can thuyat minh ban Geo la mat phan khOng the tech red caa ban car) nay Trang 7

CONG TV CO PHAN SAM HOLDINGS Mau se 1109-ON/HS

THUYET MINH BAO CAO TAI CHINE' HOP NHAT cha, 04 'lain 2021 Don Dong Viet Nam

I. DAC DIEM HOAX BONG CEA DOANN NGIRItP

Thitnh lap:

Cong ty CO phAn SAM Holdings ("Cong ty") la cang ty ci5 phan ducrc thanh lap theo quyet dinh s6 995/1997/QD-TTg ngay 11/11/1997 cha Thh tuemg Chinh phi] vã guy& dinh so 75/1998/QD-TCCB ngay 07/02/1998 dm TOtng cue twang

Tong cue Bun dien.

Gray chong nhan clang k9 kinh doanh s6 cii 059162, cap ngay 30 thang 03 nam 1998 va tiny del !An 27 vao ngay 22

thang 03 nam 2021 theo ma doanh nghiep la 3600253537.

Try so chinh: 152/1 I B Dien Bien Phu, P.25, Q.Binh Thanh, TP.HCM.

C6ng ty ducic niem yet tai Trung tam giao dich chang khoan1L6 Chi Minh theo giAy phep s6 02/GPPH ngay 02/06/2000 do U9 ban chang khoan NM nude cap.

Ma cluing khoan niem yet: SAM.

Hinh fink s& hat vtin: CO phan.

Link WC kink doanh: Linh vuc kinh doanh cüa C8ng ty la san xuat, thucing mai, xay dung.

Nginh nghe kinh doanh:

Heat do:ng chinh cüa Cong ty la: San xuat, mua ban cac tool cap, vat lieu vin thong va cac loai cap, vat lieu dan dung, Bobin g6. xuat nhap khAu nguyen vat lieu, san pharn cap chuyen nganh vien.thong va vat lieu dien dan dung plum vu

cho hoot Ong san xuat kinh doanh dm don vj. San xufit vã kinh doanh san pham day (long, san pliant Ong nhua cac loai. Cho time van pitting (boat dOng ngoai tinh). Bhu tu phat trien kinh doanh nha, Gong trinh ha tang kg thuat do thi. Kinh

doanh bat dOng san. Kinh doanh san golf. Djch vu km tro, diet' %it] du lich.

au trim doanh nghqp

Co cAu tot chtic cha Cong ty bao gem 08 ding ty con vOi chi tiet nhu sau:

Ten Ong ty Link nrc kinh doanh TY 1.1' v6n gap

Ong ty CP Sacom Tuyen Lam Kinh doanh khu du lich, san golf 64.09%

Ong ty CP Day Va Cap Sacom San xuat, thucing mai ... 99.92%

COng ty CP Dja Oc Sacom Kinh doanh bat dOng san 85.71%

Cling ty TNHH Sacom Chip Sang Kinh doanh dich vu cho thue van pheng 73.75%

Cling ty CP Sam Nang Nghiep CNC N8ng nghiep ding nghe cao 72.00%

COng Ty CO Phan Capella Quang Nam Kinh Doanh BUS KCN 92.86% Long iy Co Phan Van I it ?hat I nen Nam Tay Nguyen Kinh Doanh BUS KCN 93.93%

COng Ty CO Phan Dau Tu Phat Trien DO Thi va Khu Cong Nghiep Nhin Flea Kinh Doanh BDS KCN 78.84% (*.) Cling ty Co phan Ddu tw Ph& trien DO 774 va Kim cong nghiep MuOn lida ia cling ty con do Gong sy CO phcin Capella Quang Nam tick ne frac alp von ty le 10 ich vb bleu quyit ta 84,9%.

Dank sdch cdc Cons, ty lien doanh, lien quan brig dirge phdn dnh trong ban So tal chinh hpp nth theo

phurrng phdp von chez sir hall

Ten Ong ty Linh vwc kinh doanh TY le von gop

Cong ty CP Dich Vu Du Lich Phil Thy Djch vu. du lich... 34.96%

C6ng ty CP DT va PT Ha Tang An Viet Kinh doanh bat deng san... 21.47%

Cong Ty CP Phu Hem Gia Kinh doanh bat dOng san... 45.28% Cong ty CO phan Nang nghiep Cling nghe Cao Sam Sekong TrOng trot, chan nuOi, the hien vá kinh doanh r 40.00%

Cong ty CP Capella Viet Nam Dich vu,... 31.48%

Cc duly& minh 5, irot rmit phdn khang rue 7th Si ctia b eh rty ruing 8

CONG TY CO PHAN SAM HOLDINGS min seB 09-DNAHN

THUYET MINH MO CAO TAI CHINE HOP NHAT 024 04 nam 2021 Dan vi rink Dang Piet Nam

Ghi chzL i le guyon bidu guy& do! vat coc Ging ty con twang ling yoi ty) l gdp y

() Thong Icy Cdng Ty CF SAM Holdings dä ihodi loan bp von ddu nr vao Cong Ty CF du lid; tutu din va m'bt Alm yen cba cong ly nhva ddng no!

11. NIEN DO KE TOAN, DON VI TIEN TE SC DIJNG THONG ICE TOMS.

ICy k toan:

Ky Ice man mita Ging ty bat clau tir ngray Cl thang 01 va kit th6c ngity 31 Mang 12.

Dan v1 tin te• sir dung trong ke toin:

Don vi tin te sir dung trong ghi chep ke man la ding Viet Nam (VND)

III. CHUAN MIX VA CHE DO Kt TOAN AP DUNG.

I. Ch e di) Ice toin áp dung: Cling ty itp dung Ole do Ka toan doanh nghiep ban hanh theo Thong tic s6 200/2014/TT-BTC ngay 22/12/2014 ciat BO

timing BO Tai chinh.

2. Tuyen he ve viec tuan thil churin moe ke toin va che dak tom:

COng ty ea ap dung cac Chua'n moc k toan Viet Nam va cac van ban hiramg dn Chun muc do Nha nu& cla ban hanh.

Cao.bao cao tai chinh &roc lap va tiinh bay theo dung MO quy dinh cUa timg chuin mac, thong tic Wan clan thuc hien

chthin mgc va Che 415 ke toan hien hanh dang Sp dung.

CAC CHIN! SACH ICE TOAN A DUNG.

1. Co str hop n hat

Cdc cong ey con:

Cac cong ty con la cac don vi do Cong ty me kiam soat. Sr kiem sok thn tai khi &mg ty me có quyen chi phei cac chinh sach tei chinh va hoot clang cilia mat don vj de thu &roc loi ich kinh te tir cac hot clOng nay. Cac,bao cao titi chinh cüa

cac tong ty con duo° hop nhat trong cac bao cap tai chinh hop nhat t& ngay bat dau kiem scat den ngay ket thim kiem

goat. Ccic ceng ly lien kit, kien doanh:

COL cang ty lien ket la cac don vi ma C8ng ty co anh huang dang ke nhimg khong co quyen kiem sok dAi vâi cac chinh sach tai chinh va hoot dOng. Cac cOng ty lien doanh la the don vi co cac heat dung ma tap doan co quyen &Mg kiem sepal, dirge thanh lap thee them thuan hop diing va dai h6i su nhat tri hoan toan v cac guy& dinh tâi chinh %Fa hot clOng

chief.] luoc. C4c ding ty lien doanh, lien ket dirge hoch loan theo phuong phap von chi) s6 ham

Cac bao eao tai chinh hop nhat bao gem phan chi phi va thu nhap cüa Cong ty trong cac don vi nhan dau tic hach man theo phuong phap von chfi se/ hut, sau khi cac don vi nay de [hoc hien nhang dieu chinh cac chinh.sach ke man dm

minh cho phü hop veri cac chinh sach ke toan cua C6ng ty, ke tir ngay bat clau co anh Song clang ke hoc ding kiem

soat den ngay ket thilc anh huemg clang ke hoc (Selig kiem seat: Neu phan 16 cila ding ty vuqt qua khoa'n (tau ttr cüa

c8ng ty tong don A nhan dau tic hoch than theo phucmg phdp von chi) sO Mu, gia tri ghi thcüa khoin dau tic do (bao gem toan be) cac khoan du tic clai hon) throe ghi giam xuong bang kheing va dimg vie ghi nhan cac khoan i& Oa. khi

Ong ty c6 mOt nghla vu phai thgc hien hay da [hoc hien Se khoan thanh toast thay cho the don vi nhan dau tic.

COc giao dich N logi tilt khi hop nhat

Cac s6 du noi b0 va toan 60 thu nhap, chi phi chua thuc hien phat sinh ter cac giao dich nOi b0 duqc lei ra khi lap bao cao tai chinh hop nhat. Lai chua thuc hen ph& sinh Ui cac giao dich van cac don vi nhan dau tic hach toan theo phucmg pilaf) von cM se) hitu throe Of: khaii khoan S hr lien quan den Igi ich cila tap dean trong cac don vi nhan dau tu. Lo chua thoc hien phat sinh tit cac giao dich nOi 66 cluqc loai ra tit khi giavãn khong the dirge thu

Cc May& minh Mo tot mat phdn khemg the Tch rO cga rio EuAy Trang 9

CENG TY CO PHAN SAM HOLDINGS Mau sA B 06-DN/IIN

THUYET MINH BAO CAO TAI CHINH HOP NHAT

Oui, 04 nam 2021 Dan vj tinh: Ddng Vier Nam

Nguyen tic ghi nhan clic khoan den Irk toung throng tin:

Cac nghiep vu kinh te phat sinh bang ngovi te dugc quy dai ra tang Viet Nam theo tY gia giao dich thirc t6 tai theri diem

phat sinh nghiep vv. Tai Mai diem cool nam cac khoan mac tien tecó goo ngoai te dirge quy doi theo t/ gia blnh quan lien ngan hang do Ngan hang Nha ntrac Viet Nam cOng bo vao ngay ket [him nien do ke toan.

Chenh loch gift thvc 16 phat sinh trong IcY va chenh lech ty gia do clanh gia lai sa du cat khoan rrive tin t ti thei diem coal nam duge ket chuyen vex) doanh thu hoiic chi phi tai chinh trong nam tai chinh.

Cat khoan Mang throng tin là cac khoan du tir ngin han khong qua ba thang co kha nang chuyen dei d dang thanh tin va kh8ng co nhiev nai ro trong chuyen dai thanh tien ke tir ngay mua khoan du tu do tai thin diem bao cao.

Nguyen tic ghi nhon cac khan phãi thu throng mi vi phai thu khic:

Cat khoan phai thu khach hang, khoan tra truck cho ngtx&i ban va cac khoan phai thu khac tai thin diem bao cao, new

- CO thief' ban thu hi Mae thank toan dinai I nam (hoc tong mOt chu k san xuAt kinh doanh) dirge phan lovi IA tai san

ngan han.

- CO the' han thu hi hoac thanh toan ti-en I nam (hoac ti-en mOt chu ky san xuat kinh doanh) dirge plan lovi IA fai san

dui Ilan.

Nguyen tic ghi nhan hang tan kho:

Hang ten kho duct tinh theo gia gee. Twang hgp gia tri thuan c6 the thttc hien dirge thap,hern gia g6c thi phai tinh theo

gia tri thuan c6 the thgc hien Mtge. Gia gee hang tan kho bao gem chi phi mua, chi phi che hien va cac chi phi lien quan true tiep khac phat sinh de eel &roc hang ton kho ô dia diem va. trang thai hien tvi.

Gia trj hang tan kho dirge xac dinh then phtrong phap binh quan gia quyen.

Hang tan kho dirge hgch man theo phtrcmg phap k8 khai thiremg xuy'en.

Dv phimg giam gia hang ten kho dirge lap van thoi diem kin nam la so chenh lech gitra gia goc dm hang tan kho Ian

han gia tri thuan co the Unit hi'en dirge caa chang.

Nguyen the ghi nhan và khiu hao Si sun c dinh (TSCD).

Titi san cO dinh hitu hinh, tai sari cO Binh vo hinh dirge ghi nhan theo gia gee. Trong qua trinh sfr dvng, tai san cO dinh

Mu MM. tai san co dinh vö hinh dirge ghi nhan theo nguyen gia, hao ton luy lie vit gia tri cOn lai.

Khau hao dirge trich theo phtrang phap duong thang. Thai gian khan hao dirge vac tinh nhu saw

Ned xtremg, vat kiln ink 05 - 48 nam

May mac, thiat hi 03 - 25 nam

Phtrrmg den van tal 05- 10 ;Om

Thiit b/ van phang 03- 10 ;Om

Vuem thy Mu nam 03 - 09 nam

Nguyen tic ghi nhan va khiu hao bit dang siin dau tin Bat Ong san dau tir dirge the hien theo nguyen gia ban gain ca cdc chi phi gin dich lien quan trir di gia tri hao man lay

ke.

Nguyen tic ghi uhan WI van boa cat khoan chi phi khfic:

Cac chi phi phvc vu cho hoat &jug du tir xay dung to ban, cal tan, Wang cAp TSCD trong ky duct v6n hoa vao TSCD

dang dirge du tir hoAc cai tao nang cap do.

Cac chi phi tra trderc lien quan den chi phi san xuat kinh doanh nam tai chinh hien ti dirge ghi nhan la chi phi tra truac ngan han va ducc tinh vao chi phi san xuat kinh doanh trong nam tai chinh.

Cc May,: minh t mat phein khong thi ich red ciia to to dy Trang 10

CONG TV CO PHAN SAM HOLDINGS Min sA B 09-coNdiN

THUYET MINH BAO CAO TAI CHINH HOP NHAT

QV (14 tulm 2021

Dm? vj tinh: Dang Vie, Nam

Viec tinh va phan be chi phi tra Mutt dai han vao chi phi San Auk kinh doanh timg hoach toan dirge can cCr vho tinh

chat, mire dO timg loai chi phi a them phuerng phap va tieu that phan be hem ljr.

8. Nguyen tic ghi nhAn cac khoan dAu turtii chinh:

ithoan do tu vao cong ty con, tong ty lien ket duce k toan theo phucmg phap gia gat. Lgi nhuhn thuan dugc chia ta tong ty con, cling ty lien ket phat sinh sau ngay dau tir dugc ghi nhan vao Bac cao Ket qua hog Ong kinh doanh. Cat khaki dirge chia khac (ngoai Igi nhuan thuen) dirge coi là phan thu hi cac khoan dau tu va dugc ghi nhk la khoan

giam trir gia goc dau tu

Cac khoan dau ta chang khaki, cat khoa'n (tau tu khac tai thbi diem bar) cáo, nu:

Co thai hhn thu hi hoc dao tihn khang qua 3 thang ice tir ngay mua timing khoan do dirge coi la "Wong throng tren";

CO thbi hhn thu hi vein duel 1 nam hoc trong 1 chu ky kinh doanh dugc phan !chi la tai san ngan han;

- Co Mai htui thu hM von tren I ram hoc han 1 chu 1(9 kinh doanh dive phan loai la tai san dài han.

Dv phong giam.gia du tit duce lap vao thbi diem cuAi nam la se chenh lech gida gia gec cfia cac khoitn dau Iv &roc hhch toan men so k& loan Itin bon gia trj th1 twang cha cluing* the' diem Ihp do phong.

Nguyen tie ghi nhhn va yen hoii eac khoan chi phi di vay:

Chi phi di vay dirge ghi nhhn vao chi phi san xuAt, kinh doanh trong nam 'chi phat sinh, trir chi phi di vay lien quan mit tiep den viec dau tu xay Mmg hok san xuAt tài san der dang dirge tinh vac, gia tri caa tai san do (dugc von hoe) khi cd clit cat dieu kin quy dinh trong Chuan mvc Ka toan Viet Nam se 16 -Chi phi di vay".

Chi phi di vay lien quan trot tiep den viec &Au tu xay dvng hoc san /mat tai sari do. dang doge tinh vao gia tri caa tai

san .d6 (dugc veil boa), bao cat khoan Di tin vay, phan be the khoan chit khan hok phy Mei khi phat hanh trai phieu, Sc khoen chi phi phv phat sinh lien quan tOi qua trinh lam tha We vay.

Nguyen tic ghi nhAn cae khan phai tra [twang mai vã phai tra kink:

Cac khoan phiti tra ngued ban, phai tra kW, khoan vay tai [WA di8m bao cao, neu: - Co thai han thanh Wan duti 1 nam (ha trong met chu lc)) san xuAt kinh doanh) dugc phan lohi la ng ngan ban;

Ca thai han thanh toan men I nann (hoc tren met chu xuAt kinh doanh) dirge phan Ica' la ng dai hail;

- Tai san third chef xir 19 duct phan loai la no ngan hhn;

- Thu e thu nhp hoan lai dugc phan loai là rig dai han. Nguyen tic ghi nhAn chi phi phai trii, trich &trot chi phi sira chira kirn, chi phi ban hanh san phAm, trich quy dq

phong trq cip mit viec lam:

Cac 'Moan chi phi thvc te chua phat sinh Ming duple Mich twat vao chi phi sari xuat, kinh doanh trong de dam bao khi chi phi phat sinh thvc t8 khong gay dOt bien cho chi phi san xuat kinh doanh.tren co ser dam bao nguyen tac pha hem

giOu doanh thu va chi phi. Khi cac chi phi do phat sinh, neu cO chenh tech vdri soda trich, ke toan tien hanh ghi be sung hoc ghi giam chi phi Wong (mg vol phan chenh lech.

Lgi nhuon sau [hue thu nhhp doanh nghiep sau khi dirge HOi &Ong man tri phe duyet dtrgc with cat quy theo Dieu le Cong ty va cat quy dinh phap 19 hien hanh, se phan chia cho cat b8n dva men ty le von g6p.

Nguyen tic ghi nhon vtn chU s& hat:

Nguyen tic ghi nhan v6n du tut ciia chii s& him:

Von dau tu caa cha sec hitu dirge ghi nhfin theo se vAn [hoc gOp caa cha se; NW.

Cc thuyet nigh 50 ea 2 mat phdn king thi Ich rôi cüa 5 eh Ay Trang 11

CONG TV CO PHAN SAM HOLDINGS MAt: so B 09-DNMN

THUYET MINH BAO CAO TAI CNIN11 HOP NHAT

Quii 04 tuba 2021

Dan vj tinh: Dang Vial Nan

ThAng du win c6 phan duct ghi nhan theo sd chenh lech lOn bon giCra gia thgc th phat hanh va menh gia CO phieu khi

ph& hanh co phieu Ian dAu, phi( hanh b6 sung hoc tai phat hanh cot phieu quy.

CO Mc phi' tra cho Sc ce d8ng duqc ghi nhan la khoan phai tra trong Bang Can ddi ke todn cüa Cong ty sau khi co thong ban chia co Mc dm Hai dong (wan trj cOng ty.

Lgi nhuan sau thue thu nhap doanh nghiep sau khi duce Hai ding quan tri phe duyet duqc trich cac guy theo Dieu tO Clang ty va cac quy dinh phap ly hien hanh. së phan chia cho cac ben chra tren ty le von gap.

13. Nguyen tic va phirung pilau ghi nhAn Doanh thu:

Nguyen tic vã phtrang phap ghi nhan doanh thu ban hang:

Doanh thu ban hang dirge ghi nhan khi clang theri thoa man cac dieu kin sau:

- Phan Ion rñi ro va li Id, gan lien veri quyen sO Mu san pharn, hang hoa da ducrc chuyen giao the ngueri mua;

- Cong ty khong con nam gia quyen quan Iy hang hoa nhu la ngtrai sâ hau Mac quyen kiem soat hang hoa;

- Doanh thu dirgc xac dinh nrang dOi chic chan;

Cong ty dä thu dirge hoc se thu duce lvi ich kinh te tit giao chch ban hang;

- Xac dinh duqc chi phi lien quan den giao dich ban hang.

Nguyen tic vti plurcrng phip ghi nhOn doanh thu cung alp dfch va:

Doanh thu cung,cAp dich vu duqc ghi nhan khi la qua ctia giao dich do dirge xac djnh met each Jiang tin cay. In:Ong hop vi'ec cung cap djch vu lien quan den nhieu k thi doanh thu dtrqc ghi nhan trong theo ket qua phan cOng vi'ec da hoan thanh vao ngay lap Bang Can doi k toan cüa kY de. KM qua caa giao dich cung cap dich %et: duqc xac djnh khi

thou' inAn cac dieu kin sau:

- Doanh thu dugc xac djnh nrcmg dOi chic chin;

- C6 kha :tang thu dug° lqi ich kinh g tir giao dich cung cp dich vg d6;

Xac dinh duqc phan cOng viec da hoan thanh viva ngay lap Bang Can di' k toan;

Xac djnh dugc chi phi phat sinh the giao dich vet chi phi de hoan thanh giao dich cung cap dich vu do

Phan cong viec cung cap dich vg da hoan thanh dtrgc xac djnh theo phucrng phap danh gia cOng viec hoan thank

Nguyen tic va phurtng phAp ghi nhOn doanh thu hout dOng tai chinh:

Doanh thu phat sinh tfrtin lai, tin ban quy'en. c6 tire, Igi nhuan duqc chia va cac khoan doanh thu hot deng tai chinh

khac duqc ghi nhan khi thoa man (fang thai hai dieu kin sau:

- CO kha nang thu duqc lqi ich kinh 4 tit giao dich do;

- Doanh thu duct xac djnh nrcmg dOi chac chin.

CO tftc, igi nhunn dirge chia &fix ghi nhan khi Cling ty &roc guy& nhan co tirc hoc duce quyen nhan Igi nhuan tir viec

gop v8n.

14. Nguyen tic va phinmg phap ghi nhgn chi phi thuE TNDN hiOn hank, chi phi thud TNDN hoan

Chi phi thud. thu nhtip hien hitnh dirge xac dinh tren co so thu nhap chiu [hue va thue suat thu e TNDN trong nam hien

hanh.

CM phi [hue thu nhap hoan lai duqc xac dinh tren co ser so' chenh tech tam Mai dirge khau tra, se chenh lech tarn theri

chju thu e va thud suAt thue TNDN.

V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRIM! BAY THONG BANG CAN DO! ICE TOAN.

Cc thuyit minh fro 101 mÔt plan khang the rch reli ma 5; to 'ty Trang 12

CONG TV CO PHAN SAM HOLDINGS mAu SOB 09-13N4IN

Don II (Mk Ddng Vi/ Nam

THUYET IVIINH SAO CAO TAI CHINS HOP NIIAT

Qui" 04 nam 2021

Tin va dc khan tinyng axing ti'd 31/12/2021 01/01/2021

Tien mat 1,654,050,814 1,656,622,125

Tien gal ngan hang 730,137,903,322 103,290,699,732

Cac khoan tucmg dircmg tien 86,500,000,000 171.543,077.750

ging 818,291,954,136 276,490,399,607

Cic khan dim tir ai chinh

a) Chimg khoan kinh doanh 31/12/2021 01/01/2021

Tong Oa trj ce phieu

ang ty CP Alphanam (ALP) 7,243,518.147 7,243,518,147

C6ng ty CP Phan Lan Nung Chay Van Dien (VAF) 430.776 1,385,836,600

Tling Cong ty Cl' Klioan vi Diet' vi Khoan Dam khi (PVD) 1,634,807 492,076,560

Cong ty CP Nhva Deng Nai (DNP) 56,421,430,890 56,421,430,890 "

ang ty CP Tap Doan Hem Phat 110,248,633,448

Ngan hang TMCP A Chau (ACB) 1,343,462

Teng Cong Ty Phat Trien Do Thj Kinh Bic - CTCP 2,404,601,500

NOM hang TMCP NgoaiThucmg VN -

ang Ty a Phan FPT 42,288,571,569

Ngan hang TMCP Ky Thucmg Viet Nam 24,708,323.750

C6ng ty CP Dan ttr The Gni-1Di Deng 8,865,690,227

Cong ty CP Chang Ithoan SS1 15.731.562,000

C8ng Ty CP Chimg Khoan TP .11CM 3,037,589,384

fling ty CP Vinhomes -

COng 278,544,699,960 65,542,862,197 t ?

DAu lir Op van don vj khac 31/12/2021 01/01/2021

DAu tic vac c8ng ty lien ket, lien doanh

Cong ty CP Nth vv Du Lich Phu Th9 443,364,906,747 469,972,529,582

COng ty CP DT va PT Ha TAng An Viet 90.417,140,439 90,338,606,921

C8ng ty CP VLD Va. VT Sam Cuemg 0 24,381,459,500

Ging ty CP Capella Viet Nam 1,351,787,869 1,674,813,157

COng ty CP Phil HUB Gia 161,292,369,461 164,214.093.618

Cong ty CO phan Nemg nghiep Cong nghe Cao Sam Sekong 12.113,039,108

COng 708,539,243,624 750,581,502,778

Ditu tic gap von vao don vj khac

fling Cong ty San xuat-Xuat nhap khAu Binh Dtrong-CTCP 510,900,000,000 398.400,000,000

ang ty CP DT vã XD Ha TAng Alphanam 0 13,500.000,000

Cong ty CP Du lich Buu Dien 3,000.000.000

Tong ang ty Dago Viet Nam - CTCP (DVN) 273,652,263,600 283,624.800.000

ang ty CP Vietferm 500,000,000 500.000,000

Cong ty c6. phitn Du ur Nganh ntroc DNP (DNP Water) 73,264,500,000 73,264.500,000

ang Ty CP N8ng [Am Nghtep Truerng Thanh 14,380,000,000 14,380,000.000

Ong Ty CP Diu Tv Phat Trien Nam Tay Nguyen 0 -

ging 872,696,763,600 786,669,300,000

c) Dv phOng du tic (2,806,470,767) (13,670,247,360)

Tom tat tinh hinh hoat dOng caa cac cong ty con, cemg ty lien doanh, lien ket trong ky

Cc :buy& minh Po 2 mot phan khong the fob rericzio No leo Trans 13

CONG TV CO PHAN SAM HOLDINGS Mau sir B 09-DN/HN

THUYET MINI sAo CAD TAI CHIN!! HQP MEAT

04 04 ?lam 2021 Don vi Ddng Vier Nom

Cac giao dich trrmg yeu giera doanh nghiep va c8ng ty con. lien doanh, lien két trong ky. Twang firm khOng xac dinh duac gia tri h9plY thi giai trinh 19 do

Phai thu Mulch hang 31/12/2021 01/01/2021

Ngin hhn Cong Ty C6 PhAn Vien Thong FPT 21,220,490.500

ang Ty TNHH Mitsuba Viet Nam 5,641,871,290

Cong ty TNHH Mitsuba Viet Nam - Chi nhanh Hung Yen 25,331,882,319

Cling ty c6 pit Phi Him Gia 3,850,000,000

T6ng Cong Ty Mang Ladd V1ETTEL - CN Tap Doan C8ng Nghiep - VU 15,296,679,200

Ca nhan mua can h6 17,106,200,990

Ong ty TNHH SPG Vina 15,989,223,224

Chi nhanh Cting ty C6 phAn Van themg FPT 46,407,930,800

COng ty TNHH MTV Microchip Technology (Viet Nam) 431,225,775

TAp Doan Cong Nghiep Vien Thong Quin OW 13,786,572,800

Ong ty CP SAMETEL 6,126,448,581

Trung tam cung eng vat tu Vin Thong 9,822,657,420

Vicom Technology Sole Company Limited 17,897,264,528

Cong Ty TNHH San PhAm C8ng Nghiep Toshiba ASIA 25.004,089,106

C8ng Ty TNHH Truyen hinh cap Saigontourist 27,014,300,887 27,907,913,000

Cong Ty TNHH Dien Ca Solen ( VietNam) 40.082,406,257

Cong Ty TNHH MTV Thong tin M3 32,661.161,610

Ging Ty Cp dAu ta Khoang San IMC 52.568,855,884 67,568.321,696

COng Ty TNHH Nam Tri Viet 52,880.163,286 95,755.860.530

Cong Ty Cp tin hoc tti thee 180,718,684

Cue Vin thong vã ca yOu, DO Cong An 590,080,000

C8ng ty c6 phAn N6ng lam nghiep Trubng Thanh 1,224,928,900

Atlantic Import Export CO., LTD 5,787,859,361

C6ng Ty CP LEC Group 1,013,023,189

C6ng ty Nha Trang Charter 690,410,000

Cac khach hang khac 201,801.714,917 351,327,681,714

gong 623,301,958,518 559,665,977,930

Dhi hhn

Ca nhan mua can hi) 43,019,265,317 64,922,925,087

ging 43,019,265,317 64,922,925,087

Phil thukhac

Ngin hhn 31/12/2021 01/01/2021

Phai thu h9p d6ng ny thac, hop tac dAu hr 672,095,856,906 529,145,033,400

Phai thu tit chuyen nhuung von 13.500.000,000

tts, woe, ky guy 5,077,577,367 5,448,327,367

- Phai thu Bien din, mak thank toan theo giAy bao chin Ilea don,...) 662.331,396

Tam (mg 38,531.304,471 17,899,046,011

Lai phai thu 13,606.742.002 3,156,360,102

UBND tinh Lam Dang - thue dAt 2020 2,630,777,036 2,586,563,944

Phai thu tien TTPT Day DAt Nhan Trach (chi tra bed thuong h0 dan) 286,221,387,000 300,846,570.000

Phai thu tir ban cheng khoan kinh doanh 7,520,635,000

Cc rhuyit minh Ka tot mOt phein khrmg rhe' far reei czèa ifo (any Trang 14

CONG TV CO PHAN SAM HOLDINGS Mau s6 B 09-DN/HN

THUYET 1SHNH BAO CAO TAI GLENN HOP NHAT

ONO 04 mim 2021 Dania finh: Dang Viet Nam

Phai thu khac 38,758,390,239 9,290,343.751

gag 1,078,605,001,417 868,372,244,575

DM ham 31/12/2021 01/01/2021

UBND tinh Lam Diang 14,645,683.975 17.340,917.391

1(9 ctrgc, k9 quy 276.978.880 4,279,500,000

V6n gap HTDT 1,250.000,000 1,250.000.000

- sa ke hoach va du tu TP.HCM 4,279,500,000

Phai thu khac - 276,978,880

COng 20,452,162,855 23,147,396,271

Hang tan kho 31/12/2021 01/01/2021

Nguyen li8u, vat liau 213,638,154,191 216,329,298,815

Bat dOng san cla dang 285,540,816

Thanh phim 89,165,553,533 90,325,125,609

Chi phi sari xuat, kinh doanh dä dang 14,594,881,893 29,765.104,928

Ong cv. dung cv 4,727,244.762 5,522,617,282

Hang hoa 40.956,740,568 5.504,504,885

Hang gfri di ban 397,171,271 96,602,671,948

Hang mua dang di duang 66,773,809,227 34,284,800,803

Dv pheng hang tan kho - (109,766,075)

GA tri than hang tan kho 430,539,096,261 478,224,358,195

Chi phi xay dyng der clang . 31/12/2021 01/01/2021

Dv An khu nghi during cao cap vã san golf 202,305,213,264 162.358,328,905

DIY AN XAY DUNG NI-IA MAY NANG LUONG DIN MAT TRO - 91,344.768.885

Du an n8ng nghi8p ding ngh8 cao 108,621.366,486 23.017,785,994

Cac ming trinh khac 6,260,041,460 2,479,734,081

Dv an Maui Boa - Phirang LiZu 327,901,8.16,120

Dv an KEN Tam Thang 2 122,568,035,270

Dkr An KCN Nhan Ca 2 511,272,727

Dv an Chung cu Samland Riverside 126,366,787,856 120,297,906,155

Dv an Khu dan cu tai xä Long Tan va xa Phil Hoi, huyan Nhcrn Trach 414.783,273,657 354,874,780,374

COng 1,309,317,806,840 754,373,304,394

Tang, giant tii san ea dinh hien hinh (xem trang so 25)

Till sin ea dinh vo hinh Quyen sir dung

Khoan rnyc dat

Phan mam Khae COng

Nguyen gia SO threw kt (01/10/2021) 43,484,939,916 5,190,090,433 697,830,000 49,372,860,349

Mua trong

Dau U, XDCB hoan thanh

Thanh 19, nhugng ban

Giam khan

dtrcuti kt (31/12/2021) 43,484,939,916 5,190,090,433 697,830,000 49,372,860,349

Giátri hao mon My Ice St &eau k9 10,677,630,607 3,615,573,733 697,830,000 14,991,034,340

Cc thugh minh Nal ma, phan khrmg tha fit rai CS No i Ay Trunk 15

SIG TV CO PHAN SAM HOLDINGS

THUYET MINH SAO CAO TAI CHINH HOP NHAT

Ou.1 04 Wan 2021

Min se e 09-DN/41N

Dart vj tinh: Sag Viii Nam

Khan hao trong 1,160,844,984 410,157.177 1,571,002,161

Tang khac

Thanh 19, nhugng ban

Giam khac

SO du cu6i ky (31/12/2021) 11,838,475,591 4,025,730,910 697,830,000 16,562,036,501

Cia tri 6)1110

Sdirduky 32,807,309,309 1,574,516,700 0 34,381,826,009

Sa du ea& ky (31/12/2021) 31,646,464,325 1,164,359,523 32,810,823,848

Tang, gitim bit deng siin dAu tu

!Chain issue Quyen sir dyng

dt

Nhit &a sot kien

trtic DEIS diu kink ging

Nguyen gia

SO du Au ky (01/10/2021) 2,099,000,000 140,105,412,263 51,666,356,733 193,870,768,996

Mua trong

Tang khac

Thanh 19, nhugng ban

GiAm khac

Se dir cu61 ky (31/12/2021) 2,099,000,000 140,105,412,263 51,666,356,733 193,870,768,996

Gia tri hao mem ke

Si (Its dãu ky 81,627,777 26,051,259,140 20,447,805,003 46,580,691,920

Khau hao trong ky 46,644.444 3,201,190,627 2.236,122,275 5,483,957,346

Tang khac

Thanh 19, nhugng ban

Giam khac

SO dir cuOi ky (31/12/2021) 128,272,221 29,252,449,767 22,683,927,278 52,064,649,266

GiSi tri con Ii

SA dir du ky 2,017,372,223 114,054,153,123 31,218,551,730 147,290,077,076

SO du Si ky (31/12/2021) 1,970,727,779 110,852,962,496 28,982,429,455 141,806,119,730

Ghi chil: Bt dAng san dku ax la gia tri quyan sir dung la tat có dien tich 65.492m2 (ngan g6c tcr dAt ming nghiep) ti xa Long Tan, huyen Nhan trach, tinh Deng Nai. Theo clic giay cluing nhan quyen Mr dung dat dugc cap vao [hang

12/2003. Thth ban sir dung ditt tir 40-50 nam. Cong ty khOng trich khau hao theo bra ban kiem tan Nha nude tai Crc

thue Ding Nai ngay 26/08/2008.

*Gia tri con Ii ctuai BDSDT dung de the chAp, am c6 dam bao khan vay

*Nguyen gia BDSDT d khan hao Mt nhung van cho time hoac am gi0 chä tang gia

* Thuyet minh a lieu va giai trinh khac

Chi phi tra &the 31/12/2021 01/01/2021

Ngin hn C6ng cu, dung a xat dung 2,413,206,666 2,869,089,847

Chi phi tra trac ngam han khac 3,468,099,746 2,675.314,771

ging 5,881,306,412 5,544,404,618

Dhi hun

Cling °A dung a xuat Ming 1,898,994,346 5,081,659,209

Cc thuyii minh Eo ero I mOt phrin Owing thatch rei nia No en Ay Trang lo

GONG TY CO PHAN SAM HOLDINGS Mu sA B 09-DN/HN

pony) !ink Ehitg Viet Nam

THUYET MINH BAO CAO TAI CHINH HQP NHAT

04 04 nam 2021

Phi hoa tieing, moi gieri 11,167,834,173 11,444,075,918

Chi phi thue (let 1.005,194,943 1,216,814,962

Chi phi tra tnrac dai han khac 35,731,347.063 4,023.047.113

COng 49,803,370,525 21,765,597,202

Vay ye nq [hue tid chinh 31/12/2021 01/01/2021

Vay nth, han Ngan hang TMCP Ngooi Thuoing Viet Nam (VCB) 305,671,408,759 125,680,976,272

Ngan hang TMCP Cong Thitang ViH Nam -CN Nam Sal Gon_USD 33,778,000,568

NO!) hang TNHH MTV HSBC 8,899.525,850

- Ngtin hang TMCP Tien Phong (TPB) - (a7) 8,634,615,084

Ngan hang TNHH United Overseas (U013) - 35.323,892,219

Ngan hang S1NOPAC -CN TP. I46 Chi Minh_USD 34,380,000,000 44,355,251,469

Vay ca nhan - Ducmg Thanh Trung 4,719,230,888

Cong ty C6 phAn Chang khoan thanh cOng 44,817,873,300

Vay Enfinity Group 107,890,000,000 52,800,000,000

Ng thue tai chinh dal hp d'en ban tra - 0

Vay dai han den ban tra - 2,500,000,000

Cong ty Co phein Chiimg khoan Queic Gia (4) 3,116,482,238

Vay khac 564,877,166,675

COng 1,060,752,930,972 316,691,492,350

Vay dAi ban

Ngan hang TMCP Viet A - Chi nhanh Thanh ph6 HO Chi Minh (*) 117,000,000,000

Vay ngan hang 190.183.409,063 15,208,333,326

Trai phieu 233,905,767,140 297,152,613,637

Ng thue tai chinh dai ban den han tra 22,325,133,306

COng 563,414,309,509 312,360,946,963

Phai tra ngutri ban 31/12/2021 01/01/2021

Nglin han

COng ty TNHH SAD Tay Nguyen 277,878,363

C'Ong ty TNHH Xay dtmg Hoang Linh PI& 775,726,662

Cita hang Wed Th9 209,116,500

Nguyen Thi Tri 221,876,800

COng ty CI' Socon Viet Nam 1,700,928,319

Cong ty TNHH Dich vu Bao ve loan ViH 52,754,625

fling ty TNHH MTV Ky thuOt Ca din lanh Thien Kim 151,826,000 5,087,162,148

Cong ty TNHH MTV Thong tin M3 40,667,979,059

COng ty TNHH Nam Tri Viet 83,065.175,966

CN Cong Ty CF Vigil Th6ng FPT 5,781,873,173

Cling Ty NLN Throng Thanh 99,440,000 69,117,184,400

Cong Ty Chfrng Khoan Quot e Gia ( NSI) 3,750,000,000

Ngan hang TMCP Viet A - Chi nhanh Ha Nei 1,854,000,000 37,323,140,869

Cong ty CI' CS 579 3,343216,026 13,376,085,559

Gong ty TNHH ECOBA CongNghe M8i TraMig 966,194,363 105,365,175,966

Cc thuyit n:inh go eo1 mç1 phan kJ:mg thStch rUcW4 KJ tfy Thing 17

CCING TV CO PHAN SAM HOLDINGS Mau s61109-DN/HN

THUYET MINH BAO CAO TAI CHINH HP NHAT

Qui ois nam 2021

Dan v/ link; Ding Vift Nam

Cac d6i Wong khac 101,074.480,699 46,797,167,227

COng 243,992,466,555 277,065,916,169

Diti him Cite doi tuemg khae 231,899,250 231,899,250

Ong 231,899,250 231,899,250

Chi phi phai tra ngin han 31/12/2021 01/01/2021 Chi phi hoa Ming 349.556,773 -

Chi phi lai vay 12,281.536,380

Chi phi nghi mat 13,566,366,223

Chi phi phai tri khac 13,427,620,071

Chi phi phat hinh LC 1,251,589,928 5,411067,149

Chi phi tiEn Mang nghi phep 4,645.744,709

CN Cong Ty TNHH fling Kim Toan AASC 150,000,000 1,319,260,380

Chi phi xay Mpg du an 8,086,326.311 701,442,750

Lai nhuan phiti tra cho COng ty co phin Nth vu Dia Oc Xay dtmg Gia PIMA 20,447,945,205

Chi phi khac 189,791.668 27,191,052,299

gong 60,830,111,045 48,191,188,801

Phai tra khic 31/12/2021 01/01/2021 Ngan ban

Kinh phi c6ng doan 802,649.560 772,412,359

Bit° hiem zit hOi 1.822,105,295 223,480,419

Bao hiem y te 3,449.537

Bito hiem that nghiep 76,547,268

Phai tra tai vay 817.034250 2,736,905,786

Nhan k9 guy, k9 circle ngan hart 7,903,036,300 3,497,862,867

CO the, lqi nhuan phai tra 1,493.572,319 2,089,182,909

Nhan yen gep hop dOng kg) tac dau Ur (1) 287.057,551,000 736,051,628.777

Phil tra Upas L/C (2) 288,358.441,067 257.988.961.623

Chi phi lai tir hem deing hqp the dau tu 67,237,548,941 103,095.056,399

Thu h* phi Hut tri etc tit( an (3) 18,116,858,778 20,671,638,797

Thue TNCN %rex vao Itrcmg 241,613,792 Phai tra Cling ty Co phan SAM Holdings tir liqp thing Hem tac dau tu 40,268,800,000

Phi tra lai tic hap Mang bop the dau tu (6) 5,229,425,346

1(9 gu9 de chuyen nhvang khoan dau tv - 5,000,000,000

Cac khoitn phai tra, phai nOp khac 120,565,970,618 3,038,276,039

grog 839,994,604,071 1,135,165,405,975

DM Ilan Nhan 14 quy, ky cage dal han 9,247,163,327 11,003,404,118

COng 9,247,163,327 11,003,404,118

Vot n chit s& him

Bang d6i chieu bi66 dOng cua Vim chil sit hiru (ern trang sii 26)

Chi Bit vOn du fir elm cha sO. him

31/12/2021 01/01/2021

Von Op T't I CYO V6n g6p 1)7' It (%)

Von dAu tuella nha nu6c 0% 0%

VOn Op co tong khan 3.499,971,900,000 100% 2,565,045,400,000 100%

COng 3,499,971,900,000 100% 2,565,045,400,000 100%

c. Cac giao (Bch v v6n vol cac chii so• him vi phan ph& c6 tat, chia lqi nhultn

Cc thigh minken 'en t mat plain khang the It* saki alio no ea tiv Trang 18

COCONG TV PHAN SAM HOLDINGS MAI] so B 09-DN/HN

Don vi Onh: DOng Vio Nam

THUYET MINH BAO CAO TAI CHINH HOT NHAT

Qufi 04 nam 2021

V6n duttrcuachâ ser hay 31/12/2021 01/01/2021

(4n gap dciu 2,565,045,400,000 2,565,045,400,000

TOlin Op tang trong kfr 934.926,500,000

Vern gap cuoi kj) 3,499971,900,000 2,565,045,400,000

d. CO phi& 31/12/2021 01/01/2021

SO luting c phieu (tang k9 phat hanh 349,997,190 256,504,540

S6 liming c phieu a ban ra ceng chUng 349.997,190 256,504,540

Cd ph/Au AO' thong 349,997,190 256,504,540

SO Iuqngcô phieu dang lut Minh 349,997,190 256,504,540

Cd phieu phd thong 349,997,190 256,504,540

Menh gici ed phials dung hen hank 10.000 ceOng/ca philu.

VI. THONG TIN BO SUNG CHO CAC KHOAN MIJC TRiN11 BAY 'PRONG BAO CAO KIT QUA HOAT BONG

KINN DOANH.

Doanh thu ban hang ye cung cap dich vi.' Qu9 04 nAm 2021 Qu9 04 nam 2020

Doanh thu cung cap thanh pham. hang Ma 591,558,087,578 592,343,447,915

Doanh thu cung cAp dich vu 29,036,367,635

Cu 620,594,455,213 592,343,447,915

Cie khan giam trir doanh thu put 04 niim 2021 Qu9 04 ohm 2020

Chiet khau throng mni 91,787,042

Gam gia hang ban 216,916,623

Hang ban bj trit lai 12,528,590,353 2,044,966,273

COng 12,528,590,353 2,353,669,938

Doanh thu than ye ban hang vã cung cip dich Qu9 04 nam 2021 Qu9 04 nam 2020

Doanh thu than cung cap thanh pham, hang Ma 579,029,497,225 589,989,777,977

Doanh thu thuan cung cAp dich vu 29,036,367,635

COng 608,065,864,860 589,989,777,977

GM von hang ban Qut 04 niim 2021 Qu9 04 nam 2020

GM von cung cap thanh pain, hang Ma 567,570,794,852 526,621,661,777

Dia von caa dich vu da cung cAp 22,223.246,453

COng 589,794,041,304 526,621,661,777

Doanh thu hot Ong tai chfoh Qu9 04 nam 2021 Qu9 04 nam 2020

Lai lien gUi, tien cho vay 3,476,835.804 1,621,665,427

C6 tirc, Igi nhuan duce chia, Ai ban e6 phieu, thanh I5r dãu tu 10,302,234.881 28,189,281,912

Lai chenh loch ty/ gia 7,885,039,361 2,254,431,415

Lai ban cac khan dau tu 56,972,100,875

Doanh thu hat citing tai chinh khac 162,464,167,137 10,897,770,729

ging 184,128,277,183 99,935,250,358

Chi phi tai ch1nh Qu9 04 nam 2021 Qu9 04 nam 2020

Lai tin vay 10,742,023,578 11,327,020,760

chenh lech t9 gia 1,517,919 88,906,622

Cc thuyit minh to I mOt phdn khemg the' ich roi ena 5 & Ay Trang 19

ONG TV CO PHAN SAM HOLDINGS MLi so B 09-DNMN

THUYET MINH SAO CAO TAI CHI NH HOP NHAT Quj; 04 mint 2021 Don vt tinh: D4ng ViOt Nam

Chi phikhoan nhap) du pheng khoan kinh doanh, t6n that S tu

L6 do thanh l Sc khoan S tu

CM phi tai chinh khac

(635,863,585)

11,641,515,206

25,919,618,943 17,896,550,916

ging 47,668,812,061 29,312,478,298

Thu nhap khac Quy 04 nam 2021 Quy 04 nam 2020

Thanh 19, nhugng ban tai san 90,909,091

Ldi do danh gia Jai tai san 1,310,565,439

Tidn Oat thu duvc 4,078,577 549,502.555

Cac khoan khac 692,700,767 323,332,378

gag 2,007,344,783 963,744,024

Chi phi khic Qu9 04 nam 2021 Quy 04 nam 2020

Thanh 19, nlurcrng ban tai san 2,517,583 230,462,210

L6 do danh gia loi tai san 79,072,988

Cac khoan bj phat 527,965,231 142,177,508

Chi phi thanh 19 TSCD

Cac khoan khac 159,858,005 (488,033,249)

690,340,819 (36,320,543) Chg

Chi phi bin hang va chi phi [wanly doanh nghih QuY 04 nam 2021 Quy 04 nam 2020

Chi phi nhan vier] quan 19 15,093,991,175 8,795,311,389

Chi phi d dung van pi-long 3,313,533,814

Chi phi khAu hao TSCD 731,354.983

Thud, phi va Id phi 1,360,000

Chi phi du phimg 7.360,000

Chi phi djch vu mua ngoai 10,717,908,564

Chi phi bang tin khac 2,588,152.206 23,573,670,231

Chg 36,516,726,244 32,368,981,620

Chi phi thud thu nhfip doanh nghih hin hanh Quy 04 nam 2021 Quy 04 nam 2020

Ding 191 nhutin Lc' than trut thu.fi 117,316,617,347 72,991,010,016

Cac khoan didu chinh tang, giam Igi nhuan kd toan & sac di:1h thu

nhap chju thud thu nhap doanh nghidp: 0 0

Thu nha.p chili thud nam hidn hanh 117,316,617,347 72,991,010,016

Thud suAt thud thu nhap doanh nghidp 20% 20%

Chi phi thud thu nhap doanh nghidp hidn hanh 17,797,910,441 16,531,192,018

Chi phi thud thu nhap doanh nghidp hoan loi 1,354,019,262 3,809,891,146

Lai ca bin teen c6 phih Quy 04 nam 2021 Quy 04 nam 2020

Loyi nhufin 1(6 loan san thud thu °hip doanh nghitp 95,446,801,791 46,527,874,381

Cite khoan di'C'u chink tang hoc giam Lcri nhuon hoc 16 phfin 136 cho c ding sO ham c6 phih ph6 thing. 95,446,801,791 46,527,874,381

C phidu oh tong dangluu hanh binh quan trong (*) 349,997,190 256,504,540

Liti at bin teen et; phitu 273 181

VIII. N1111— NG THONG TIN KHAC

-

Cc thigh mirth No got ml phdn khang the fah ret cua go t° gy Trang 20

CONG TV CO PHAN SAM HOLDINGS Main se B 99-DN/FIN

THUYET MINH BAO CAO TAI CHIME HOP NEAT

Ouji 04 num 2021

Don vj tinh: Thing Viet Nam

1. Giao dick vai the ben Hen quan:

Trong ky, Cling ty phat sink the nghien vy mua bin WA cac ben lien quan nhir sau:

Isighiap vu mua hông

Ben lien quan Mei quan Gil tri giao dich

Deng ty CP Day Va Cap Sacom Cling ty con 38,465,754

Cong Ty CP Capella Quang Nam Cong ty con 1,852,821.918

ang Ty CP dau nr phat Irian Nam Tay Nguyen Cong ty con 6,279,008,220

ang Ty CP Sam Ming nghiep ding ngh'e cao ang ty con 30,000,000

C6ng ty CP Dia bc Sacom Cong ty con Gong ty TNHH Sacom - Chip Sang Cong ty con 294,904.110

Cang ty CP Sacom - Tuyen Lam Ong ty con 8,034,657,929

Chng 16,529,857,931

Nghiap vu Mn hang

Ben lien quan Mei quan Gil tri giao Mch

Cong Ty CP Sam ming nghiep ding nghe cao Cong ty con 1,310,576,040

COng 1,310,576,040

Den ngay 31/12/2021, cac khoan chin thanh than vai the ben lien quail nhu sou:

khoon phal Mu among mai

Ben lien quan Mei quan he 31/12/2021

Cong Ty CP Sam ruing nghiep cong nghe cao Cling ty con 54,085,259,591

Chug 54,085,259,591

Car khan phãi Ira thwang mai

Ben lien quan Mei quan 31/12/2021

Cling ty CP Day VA Cap Sacom Cong ty con 895,479,451

Ging Ty CP Capella Quang Nam Cong ty con 73,125,753,426

Ging Ty CP diu tu ghat trien Nam Tay Nguyen Cong ty con 301,527,156,166

Cong ty TNHI1 Sacom - Chip Sang Ceing ty con 27,636,698,637

Cong ty CP Sacom - Tuyen Lam ang ty con 505.017,293,919

Chng 908,202,381,599

1. Bio So WO Oen

Bao cao b phAn throe trInh bay then lTnh vac kinh doanh va khu vuc dia 9. Ban cao bie phan chinh yau là then linh

kinh doanh dim ti-en ca cau t6 chat va quan ly mei be va he thong Sao cao tAl chinh nei Ike càa C8ng ty.

Khu vim dia 19 Toan be heat Ong kinh doanh cUa Cong ty chi dien ra tren WM the Viet Nam.

Link vwc kink doanh

C8ng ty co the linh vac kinh doanh chinh sau: - Linh vuc san xuat, mua ban Sc loai cap, vat lieu vien thong va Sc logi cap, vet lieu den dung, bobin ga.

Linh vac xay dtmg vA kinh doanh bat deing san.

Linh vitro dAu ttr tai chinh.

Cc thuyit minh bo eol n44t phan khemg the fch raj Cu" Ka &ny Trang 21

ONG TY CO PHAN SAM HOLDINGS M'au sO B 09-DN/HN

TITUYETIVIINH BAO CAO TAI CHINE HOP NEAT

Qui% 04 num 2021

Dan vi tinh: Dang Viii Nam

I. ang cu titi chinh

a. Quin l Si ro tait chinh

Tong quan: ac looi rill ro tai chinh ma Cong ty phai dói mat do viec sir clang ck Gang co tai chinh

- Rai ro tin dung

Rai ro thanh khoan

Rai ro thi truang

Rfii ro tin dung

Rai it tin citing la nil ro ma del ttic se klifing thoc hien cac nghia vu cUa minh theo quy dinh cUa met &Ong co tai

chinh hoc hop d8ng khach,hang, an den t6n that ye tai chink C8ng ty c6 ro tin dung tir cac hog dOng kinh

doanh minh (chit yeu doi veri cac khoem phai thu khach hang) va hoat Ong tai chinh caa minh bao gem ca

tien gin i ngan hang va cac ding co tai chinh khk.

Tian od ngan hang va Sc khoan twang throng dan

Phan Ian tien gai ngan hang cita Cong ty,dirqc gai tai cac ngakhang Ian c6 uy tin a Viet Nam. ang ty nhan [hay

mac do tap trung nil ro tin (king doi vai tien gal ngan hang la thap.

Phill thu Mich hang va ctic khoa n ph& thu knew

Vic quan l rai it tin dung kith hang cita C6ng ty cloa nen cac chinh sack the' tuc va quy trinh kiem soat caa

Cong ty co lien quan den viec quail IY nil ro tin clang khach hang.

Cac khoan phai thu khach hang Chtm tra Muting xuyen duqc theo doh Cac phan tich v kha nang lap do phong duqc

thoc hien [al ngay lp bao,cao ht co ser timg khach hang di5i voi citc kith hang lern. Tren ca kr nay, C6ng ty

kheing có nil ro Op trung ve tin dung.

Rüi ro thanh khoan

Rai to thanh khoan la rai it Congty gap kho khan trong viec dap ang cac nghia vu tin chinh do tinh trang thien vein.

Rai to thanh khoan caa Cal-1g ty phat sinh chit yeti do kh8ng tircmg xerng trong cac han ciia tai san tai chinh va

cac khoan phai Ira tai chink

CAng ty,giam sat rill ro thanh khoan bing viec duy tri ty I tien mat va cac khoan tuang throng tin 0 mac ma Ban Giam dik cho la dit de h6 trq tài chinh cho the hoot Ong kinh doanh caa fling ty va de giam [hien anh huang caa

nhilng thay dal cacluang tien.

Viec van lyrüi ro tin dung 'Mach hang dm Gong ty doa trek ck chinh sach, thu kw N/A quy trinh kiem scat caa

Ging ty c6 lien quan den viec quail ly nil ro tin dung khach hang.

Thong tin thai han dao hart dm ng theo hop don nhu sau:

phai tra tai chinh caa Cong ty doa tren cac giá t thanh loan okra chik khan

Tir 01 num Tir 01 Dam ging

tit nailing den 05 ram

Se cold ky 2,227,986,738,840 572,893,372,086 2,800,880,110,926

Cac khohn vay 1,060.752.930,972 563,414,309,509 1,624,167,240,481

Phil tra ngirai ban 243,992,466,555 231,899,250 244,224,365,805

Natter' mua tra tien tnrerc 22,416,626,197 - 22,416,626,197

Chi phi phai tra 60,830.111,045 60,830,111,045

Phai tra khac 839,994,604,071 9,247,163,327 849,241,767,398

SO du kt 1,801,807,541,067 323,596,250,331 2,125,403,791,398

Cao [Moan vay 316.691.492.350 312,360,946,963 629,052,439,313

Rhai tra nguai ban 277,065,916.169 231,899,250 277,297,815,419

Cc thuyit mirth Kt Co t mot phin klumg114 frh rai mitt go & Trang 22

CONG TV CO PHAN SAM HOLDINGS Miu A B 09-DMIN

THUYET MINH BAO CAO TAI CHINE HQP NHAT

Qx0504 mbn 2021

Don vi firth: yang Viet Nam

Ngueri mua tra tin truec 24,693,537,772 24,693,537,772

Chi phi phai tra 48,191,188,801 48,191,188,801

Phin tra khac 1,135,165,405,975 11,003,404,118 1,146,168,810,093

Ging ty cho rang mat de tap trung rai ro cthi NAN viec tra no la thin. Cong ty co kha nang thanh man cat khoan no den hart ter clang tien tfr hot tong kinh doanh Nth tien thu tcr the tai san tai chinh dao han.

Rai ro thj trirang

Rai ro thj awing la rai ro ma gia tri hop IS, Mac cac luting tien trong ttrang lai caa ming cy tai chinh sê hien deng theo nhang thay dOi coa gia thj twang. Rai ro thi trtamg bao gem 3 Hai : Rai ro ngoai te, rai ro Hi suet va rai rove

gia khac.

Rñi ro 'wool td

Rai ro ngoai te la rid ro ma gia trj hop l hoc the luting tien trong tuong Jai ciaa Ming cy tai chinh se hien deng theo

nhang thay doi cüa tY gift hoi deal

C8ng ty quan I rai it ngoai te bang each xem xet thj truemg hien hanh va du kin khi Cong ty lap ke hoach cho the giao djch trong ttrcmg lai bang ngoai H. Ging ty giain sat cac rai ro doi vai the tai san va nq phai tra tai chinh bang

ngoai H.

Mil ro Id! meat

Rai ro lai suet la rai ro ma gia tri hop IY.hoac the Hang tien trong tuang lai càa met ding cy tai chinh se hien clang do thay doi lai suat thj awing. Rai ro ye thay dOi 'Ai suat thj throng caa Cong ty cha yea lien quan den the khoan

tien gth ngen han the khan vay.

Cang ty quan ly rai ro 151 silk bang each theo clei chat the tInh hinh thj twang co jén quan de xi° djnh chinh sach lai suet hqp ly co lai cho the muc dich quan 19 gibi han nil ro cia COng ty.

C8ng ty thong [hoc hien phan tich dc) nhay dhi yen Hi suet vi rüi ro do thay doi lai suet tai ngay lap bao do la

khOng dang k hoc no phai tra tai chinh có Jai suat c6 djnh.

Rai ro v gid khdc

Rai ro ve giá khac la rai ro ma gid trj hop ly hoac cac Ithing tin trong tuang al dm met cong cy tin chinh se hien don theo nhang thay den caa gia thj tnremg ngoai thay (Ai cUa ai suet va ty gia hei doth.

Cac c6 phieu do c8ng ty nem gig có the bi anh hulang bai cac nai ro v gia trj [Jiang Hi caa co phieu du tu. Cong ty quail ly raj it ye gia c8 phieu bang each thiet lap han mat deu tu va da dang hoa danh myc deu hr.

Gin trj hqp It

C6ng ty chua xac djnh ducc giá al hop 1Y cia tai san tai chinh va ming no tai chinh tai ngay ket thac ky lc than do theing tu 210/2009/TT-BTC do BO tai chinh ban hanh ngay 06/11/2009 cang nhu the quy djnh hien hanh chua ca huang din cy the ve \frac xac djnh gia trj hop 1Y caa cac .tai san tai chinh va thing no chinh. Theing tu 210 cling

you cau an dung Chuan moc bao cao chinh Qu6c te ve viec trinh bay bac cao tai chinh va thuyet minh thong tin doi voi ming cy tai chinh niumg khong dim ra hirOng clan Wang throng cho viec dirth gia ghi nhan ming cy tãi chinh bao gam ca áp dung gia ti] hop 9, nham Oa hop yeti Chuen myc bat> cao tai chinh Oak th.

Thong tin ve hot Ong lien tyc

Trong Mtn tai chinh, khOng có hoat Ong Mac sr kin phat sinh rtho ce anh hverng clang kt den kha Ming hoat tang lien tyc cia COng ty. Vi voy, Boo cao tai chinh mitt Cong ty clugc lap tren cusâ gia djnh Cong ty 0 hoat deng lien tuc.

Th5ng tin so stint'

Ce thuyit mirth No dent mar phdn kharth the rch nil So No air 6 Trang 23

Mitt s B 09-DNMN ONG TV CO PHAN SAM HOLDINGS

THUYET MINH BAO CAO TAI CHINH HOP NHAT QuiS 04 nom 2021 Dan v1 tinh: Doug Plat Nam

Se lieu so sanh la so lieu yen Bao cao tai chinh h9p nhAt ket thtic ngay 31/12/2020 da &roc Chi Nhanh Cong ty TNHH Hang Kim Toan AASC Viet Nam kiem loan. Bac can tai chinh hop nhAt 6 [hang ket gine ngay 30/06/2021 da dirge CN Cong Ty TNHH Hang Kiem Toan AASC Viet Nam kiem Man

Tp.HCM, ngay 26 thang 01 nam 2022

Nwreri 14p tmin trinirng

Tiing Giant dim

Trinh Thi Kim Ngfin Vo Nir Tir Anh i VitAnh

Cc thityit minh ffo ea t nOt phein kheing thfch Si call to ny Trang 24

GONG TV CO PHAN SAM HOLDINGS Mu s6 B 09- DN/liN

THUYET MINH BAO CAO TAI CHINA HQP NHAT Nam 2021

7. Tai san co dinh hOru birth

Kholin roue Nhi cita, vkiit kien

trile May ink, thiet bi Thikt bi van phong Plurang tien In tai Khic Ceng

Nguyen gil

SO du du ky (01/01/2021) 767,493,237,332 447,948,789,411 4,939,202,136 59,750,703,218 569,741,220 1,280,701,673,317 Mua trong 1(3, 605.000.000 232,520.000 4.355.1-15.619 5,192,665,619

Du tu XDCB hoar) thin-1h 3,684,150,852 21226.868.682 26,911,019,534 Tang khitc 97,370,000 97,370,000 Thank I, nhugng ban 1_629,535.340 1,629,535,340

Diem khac 414,366,295 878,529,000 1,292,895,295

SOdir cui ky (31/12/2021) 771,177,388,184 471,366,291,798 5,171,722,136 61,695,154,497 569,741,220 1,309,980,297,835

Gil tri hao mon lily WO

SO dor du kj, (01/01/2021) 149,307,592,916 385,432,322,478 3,357,582,614 39,490,588,110 273,112,323 577,861,198,441 Khnu hao trong kS, 20.4-8..-8 I 18.615.913.944 326.827.248 4.620.178.308 86.818.185 44,128,293,466

Tang khfic 79,019,697 79,019,697

Thank Iji, nhugng ban 1,537,822,851 1,537,822,851

Gann khac 58,858,580 110,226,075 169,084,655

SO du cuiii kt (31/12/2021) 169,786,148,697 403,989,377,842 3,763,429,559 42,462,717,492 359,930,508 620,361,604,098

Gil tri con 131 SO dir dAu ky (01/01/2021) 618,185,644,416 62,516,466,933 1,581,619,522 20,260,115,108 296,628,897 702,840,474,876

ky (31/12/2021) 601,391,239,487 67,376,913,956 1,408,292,577 19,232,437,005 209,810,712 689,618,693,737

Cac Thuyat minh baa cat la mOt phan khOng th4 tach rYi can baocao nay Trang 25

vie

CONG TY CO PHAN SAM HOLDINGS Min g 8 09-DN/HN

THUYET MINH BAO CAO TAI CH1NH HOP NHAT Nam 2021

Don yt tin/: Deng Viet Nam

16. VOn chii sex hint

a. Bang d61 chieu bin dOng ciia VOn chi] sik Min

Khoin rntic Yb g6p Thting du

vitt' C6 pita!)

Chenh V6n khac cüa 10h tY chil s hint gia hid

doll

Quy dau ttr phut Dien

Lai nhuan chtra phan phid

Lcsi kb a (long

Wong Mint sok C6ng

S6 du' dAu ky (01/01/2021) 2,565,045,400,000 32,488,339,483 - 12,041,450,205 226,036,687,331 632,086,513,842 3,467,698,390,861

Tang von trong nom nay 934,926,500,000 (374,324,139) (49,676,189) 934,502,499,672

Lgi nhuan sau thue trong Icy 154,068,636,329 5,584,011,646 159,652,647,975

Thang du vein

Trich guy khen (Sang, pink Igi (5,151,157,775) (550,829,654) (5,701,987,429)

Phat hanh cO phiOt u

Chi Trit CO Tat (4,968,953,462) (4,968,953,462)

Chia co tfrc cho S (tang 8,314,230,000 (8,314,230,000) (1,294,250,000) (1,294,250,000)

Hop nhAt kink doanh 43,189,634,269 43,189,634,269

Phan ph8i li nhuan 7,135,800 (7,135,800)

Thay dal quyOn se hUu trong cac

c8ng ty con 23,573,768,330 (23,573,768,330)

Giam khac (27,184,000) 1,138,353,324 1,674,739,460 2,785,908,784

SO du alai kjr (31/12/2021) 3,499,971,900,000 (374,324,139) 40,802,569,483 12,021,402,005 391,352,057,539 652,090,285,782 4,595,863,890,670

Cob thuyet minh bao cao 0 mOt phen kheng the tach eta bao .? 960\

de-

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