AAV Group JSC Cash Flow Statement

Financials in millions VND. Fiscal year is January - December.

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2019	FY 2018
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '19 Dec 31, 2019	Dec '18 Dec 31, 2018
Net Income	-11,829	-16,660	1,508	23,692	14,519
Depreciation & Amortization	10,607	10,614	10,596	3,578	3,440
Loss (Gain) From Sale of Assets	12,033	14,143	-	-2,126	-2,776
Other Operating Activities	-2,696	-4,043	10,332	4,127	25,761
Change in Accounts Receivable	324,927	19,378	-44,769	-96,885	-23,307
Change in Inventory	-98,249	-66,778	5,943	-4,525	-17,687
Change in Accounts Payable	-2,643	1,720	10,825	-10,639	16,829
Change in Other Net Operating Assets	610.57	13,165	864.89	517.64	571.34
Operating Cash Flow	232,760	-28,462	-4,700	-82,261	17,351
Capital Expenditures	-	-	-11,469	-1,300	-48.18
Investment in Securities	-76,000	38,400	-	-72,494	-
Other Investing Activities	-9,871	57.1	10.18	2,135	2,540
Investing Cash Flow	-223,871	39,455	-65,719	-71,659	-14,030
Short-Term Debt Issued	-	7,998	244,462	136,544	95,812
Total Debt Issued	50	7,998	244,462	136,544	95,812
Short-Term Debt Repaid	-	-20,996	-172,008	-123,128	-96,585
Total Debt Repaid	-5,079	-20,996	-172,008	-123,128	-96,585
Net Debt Issued (Repaid)	-5,029	-12,998	72,453	13,416	-773.14
Issuance of Common Stock	-	-	-	174,805	18,707
Common Dividends Paid	-	-	-1,805	-34,214	-3,103
Financing Cash Flow	-5,029	-12,998	70,648	154,007	14,831
Net Cash Flow	3,860	-2,005	229.22	87.33	18,152
Free Cash Flow	232,760	-28,462	-16,169	-83,561	17,303
Free Cash Flow Margin	3286.04%	-39.12%	-3.26%	-21.14%	7.15%
Cash Interest Paid	-	641.59	6,448	4,193	2,593
Cash Income Tax Paid	-	498.13	179.6	12,773	7,147
Levered Free Cash Flow	-	61,871	-	-121,961	-
Unlevered Free Cash Flow	-	65,161	-	-120,079	-
Change in Net Working Capital	-	-64,604	-	143,330	-

Source: S&P Capital IQ. Standard template. Financial Sources.