HNX:APS 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 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-29,609	21,783	-179,919	-449,048	562,597
Depreciation & Amortization, Total	1,930	839.88	1,768	775.57	170.57
Gain (Loss) On Sale of Investments	37,774	12,903	52,256	574,826	-406,164
Change in Accounts Receivable	-990	431.27	-3,154	-4,990	13,423
Change in Accounts Payable	-24.54	68.52	-811.59	-55,504	50,486
Change in Other Net Operating Assets	-2,406	8,980	-127,960	290,543	-301,923
Other Operating Activities	-20,485	-37,296	167,397	-116,808	136,465
Operating Cash Flow	1,129	-65,230	-9,502	1,341	-346,034
Capital Expenditures	-238.87	-249	-200	-4,647	-2,330
Investing Cash Flow	-238.87	-249	-200	-4,397	-2,330
Long-Term Debt Issued	-	-	-	4,631	-
Long-Term Debt Repaid	-4,631	-	-	-	-
Net Debt Issued (Repaid)	-4,631	-	-	4,631	-
Issuance of Common Stock	-	-	-	-	447,759
Financing Cash Flow	-4,631	-	-	4,631	447,759
Net Cash Flow	-3,741	-65,479	-9,702	1,575	99,395
Free Cash Flow	889.98	-65,479	-9,702	-3,306	-348,364
Free Cash Flow Margin	0.49%	-27.57%	-2.23%	-0.79%	-46.61%
Free Cash Flow Per Share	10.72	-788.91	-116.89	-39.84	-4196.98
Cash Interest Paid	-	554.23	675.38	-	-
Cash Income Tax Paid	-	7,041	3,000	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Capital Markets template. Financial Sources.