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	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	582.88	529.48	198.74	230.88	806.77	167.18
Depreciation & Amortization	22.36	22.36	13.03	-	-	-
Other Operating Activities	-2,709	-2,709	-16.17	-369.96	-10,652	4,140
Change in Accounts Receivable	-11,436	218.83	-1,661	-	-	-
Change in Inventory	-345.93	-17.32	57.32	-	-	-
Change in Accounts Payable	14,630	1,037	-2,204	-	-	-
Change in Other Net Operating Assets	-41.64	11.56	-31.36	-	-	-
Operating Cash Flow	703.08	-907.41	-3,643	-139.08	-9,846	4,307
Capital Expenditures	-	-	-111.78	-	-	-
Investment in Securities	-	-	4,710	-2,010	-	-
Other Investing Activities	0.7	0.35	0.26	2,010	-	26.42
Investing Cash Flow	0.7	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	703.78	-907.06	955.54	-138.97	-3,065	461.05
Free Cash Flow	703.08	-907.41	-3,755	-139.08	-9,846	4,307
Free Cash Flow Margin	1.21%	-1.91%	-7.42%	-0.29%	-23.30%	11.22%
Free Cash Flow Per Share	201.86	-259.26	-1072.78	-39.74	-2819.08	1236.54
Cash Interest Paid	-	-	-	-	63.44	106.45
Cash Income Tax Paid	167.84	155.41	171.31	559.74	984.31	365.61
Levered Free Cash Flow	657.88	-1,036	-3,424	1,805	-1,871	374.09
Unlevered Free Cash Flow	657.88	-1,036	-3,424	1,805	-1,831	440.62
Change in Working Capital	2,807	1,250	-3,839	-	-	-