ATS Investment 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 2021
Period Ending	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	529.48	198.74	230.88	806.77	167.18
Depreciation & Amortization	22.36	13.03	-	-	-
Other Operating Activities	-2,709	-16.17	-369.96	-10,652	4,140
Change in Accounts Receivable	218.83	-1,661	-	-	-
Change in Inventory	-17.32	57.32	-	-	-
Change in Accounts Payable	1,037	-2,204	-	-	-
Change in Other Net Operating Assets	11.56	-31.36	-	-	-
Operating Cash Flow	-907.41	-3,643	-139.08	-9,846	4,307
Capital Expenditures	-	-111.78	-	-	-
Investment in Securities	-	4,710	-2,010	-	-
Other Investing Activities	0.35	0.26	2,010	-	26.42
Investing Cash Flow	0.35	4,598	0.11	8,581	-5,644
Short-Term Debt Issued	-	-	-	500	8,035
Total Debt Issued	-	-	-	500	8,035
Short-Term Debt Repaid	-	-	-	-2,298	-6,237
Total Debt Repaid	-	-	-	-2,298	-6,237
Net Debt Issued (Repaid)	-	-	-	-1,798	1,798
Common Dividends Paid	-	-	-	-2.23	-
Financing Cash Flow	-	-	-	-1,800	1,798
Net Cash Flow	-907.06	955.54	-138.97	-3,065	461.05
Free Cash Flow	-907.41	-3,755	-139.08	-9,846	4,307
Free Cash Flow Margin	-1.91%	-7.42%	-0.29%	-23.30%	11.22%
Free Cash Flow Per Share	-259.26	-1072.78	-39.74	-2819.08	1236.54
Cash Interest Paid	-	-	-	63.44	106.45
Cash Income Tax Paid	155.41	171.31	559.74	984.31	365.61
Levered Free Cash Flow	-1,036	-3,424	1,805	-1,871	374.09
Unlevered Free Cash Flow	-1,036	-3,424	1,805	-1,831	440.62
Change in Working Capital	1,250	-3,839	-	-	-