Vicem Bimson Cement 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	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	78,851	30,178	-6,222	-227,484	69,328	109,272
Depreciation & Amortization	315,622	318,225	321,758	317,765	304,085	302,325
Other Amortization	269.63	269.63	-	-	-	-
Loss (Gain) From Sale of Assets	-10,435	-10,391	-6,601	-	-2,757	-
Other Operating Activities	52.99	-3,212	-13,674	-42,499	-22,706	-6,582
Change in Accounts Receivable	-39,010	11,471	15,642	55,351	-17,644	-28,117
Change in Inventory	-11,242	86,156	-103,323	268,975	-284,633	-808.97
Change in Accounts Payable	24,309	-100,380	2,976	-359,973	124,469	71,174
Change in Other Net Operating Assets	-14,570	-17,775	-7,914	16,539	8,007	-23,040
Operating Cash Flow	343,847	314,540	202,643	28,673	178,149	424,222
Operating Cash Flow Growth	118.76%	55.22%	606.73%	-83.91%	-58.01%	-3.09%
Capital Expenditures	-204,715	-182,467	-22,080	-112,764	-196,085	-91,204
Sale of Property, Plant & Equipment	10,314	10,314	6,649	-	2,757	-
Other Investing Activities	120.55	76.49	-	-	-	-
Investing Cash Flow	-194,280	-172,076	-15,430	-112,764	-193,328	-91,204
Long-Term Debt Issued	-	1,882,681	1,647,584	1,578,244	1,619,125	3,168,885
Long-Term Debt Repaid	-	-1,860,383	-1,857,621	-1,332,072	-1,594,585	-3,458,302
Net Debt Issued (Repaid)	-27,828	22,298	-210,037	246,173	24,540	-289,416
Common Dividends Paid	-30,062	-30,062	-15,005	-16,487	-61,576	-36,904
Financing Cash Flow	-57,890	-7,764	-225,042	229,686	-37,036	-326,321
Foreign Exchange Rate Adjustments	0.71	0.66	332.43	-	-	-
Net Cash Flow	91,678	134,700	-37,498	145,596	-52,216	6,697
Free Cash Flow	139,132	132,073	180,563	-84,090	-17,936	333,018
Free Cash Flow Growth	57.87%	-26.86%	-	-	-	-14.44%
Free Cash Flow Margin	3.66%	3.57%	5.18%	-2.73%	-0.43%	7.69%
Free Cash Flow Per Share	1130.20	1071.94	1465.49	-682.50	-145.57	2702.85
Cash Interest Paid	24,858	24,858	29,314	40,714	27,637	31,563
Cash Income Tax Paid	-	-	0.22	23,696	11,431	48,514
Levered Free Cash Flow	174,230	134,661	156,822	58,194	52,316	329,821
Unlevered Free Cash Flow	194,136	154,762	179,364	88,998	75,035	357,652
Change in Working Capital	-40,513	-20,528	-92,618	-19,108	-169,801	19,207

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