AAV Group JSC Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2019
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '19 Dec 31, 2019
Net Income	-23,078	-15,680	-16,937	1,508	23,692
Depreciation & Amortization	22,536	10,717	10,614	10,596	3,578
Other Amortization	10.06	15	-	-	-
Loss (Gain) From Sale of Assets	-	-	-	-	-2,126
Other Operating Activities	-5,527	-1,947	-38,753	10,332	4,127
Change in Accounts Receivable	-209,229	265,458	68,723	-44,769	-96,885
Change in Inventory	-503,311	-38,039	4,246	5,943	-4,525
Change in Accounts Payable	240,755	-9,912	-10,739	10,825	-10,639
Change in Other Net Operating Assets	26.2	728.25	13,165	864.89	517.64
Operating Cash Flow	-477,818	211,340	30,319	-4,700	-82,261
Operating Cash Flow Growth	-	597.05%	-	-	-
Capital Expenditures	-	-	-	-11,469	-1,300
Sale of Property, Plant & Equipment	20,325	-	-	-	-
Investment in Securities	41,037	-214,037	-	-	-72,494
Other Investing Activities	1,379	2,478	2,517	10.18	2,135
Investing Cash Flow	200,741	-211,559	3,516	-65,719	-71,659
Short-Term Debt Issued	-	-	-	244,462	136,544
Long-Term Debt Issued	397,613	41,694	77,421	-	-
Total Debt Issued	397,613	41,694	77,421	244,462	136,544
Short-Term Debt Repaid	-	-	-	-172,008	-123,128
Long-Term Debt Repaid	-116,580	-34,119	-113,260	-	-
Total Debt Repaid	-116,580	-34,119	-113,260	-172,008	-123,128
Net Debt Issued (Repaid)	281,033	7,575	-35,840	72,453	13,416
Issuance of Common Stock	-	-	-	-	174,805
Common Dividends Paid	-	-	-	-1,805	-34,214
Financing Cash Flow	281,033	7,575	-35,840	70,648	154,007
Net Cash Flow	3,957	7,357	-2,005	229.22	87.33
Free Cash Flow	-477,818	211,340	30,319	-16,169	-83,561
Free Cash Flow Growth	-	597.05%	-	-	-
Free Cash Flow Margin	-150.06%	549.14%	41.47%	-3.26%	-21.14%
Free Cash Flow Per Share	-6926.13	3063.45	439.49	-	-
Cash Interest Paid	1,917	250.62	5,401	6,448	4,193
Cash Income Tax Paid	4.94	284.41	3,461	179.6	12,773
Levered Free Cash Flow	44,026	247,940	62,372	-	-121,961
Unlevered Free Cash Flow	45,186	248,135	65,662	-	-120,079
Change in Working Capital	-471,759	218,235	75,395	-27,136	-111,531

Source: S&P Global Market Intelligence. Standard template. Financial Sources.