HNX:BNA Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024
Net Income	50,022	53,188	43,791
Depreciation & Amortization	22,248	17,353	16,188
Loss (Gain) From Sale of Assets	-4,562	-4,562	-1,269
Other Operating Activities	8,972	4,665	-1,654
Change in Accounts Receivable	-70,818	-202,743	-124,727
Change in Inventory	-120,803	2,472	-34,418
Change in Accounts Payable	12,899	36,001	94,156
Change in Other Net Operating Assets	-4,181	-5,229	830.92
Operating Cash Flow	-98,830	-98,856	-7,101
Capital Expenditures	-95,818	-224,858	-26,182
Sale of Property, Plant & Equipment	17,610	17,610	-
Investment in Securities	-28,300	-80,014	-4,522
Other Investing Activities	2,307	2,397	1,269
Investing Cash Flow	-129,151	-295,773	-30,073
Long-Term Debt Issued	-	1,860,208	1,210,700
Long-Term Debt Repaid	-	-1,458,015	-1,112,961
Net Debt Issued (Repaid)	154,912	402,193	97,738
Financing Cash Flow	159,812	402,193	97,738
Foreign Exchange Rate Adjustments	-26.22	-26.22	0.17
Net Cash Flow	-68,196	7,538	60,564
Free Cash Flow	-194,648	-323,713	-33,283
Free Cash Flow Margin	-10.43%	-18.75%	-2.32%
Free Cash Flow Per Share	-7776.42	-12696.44	-1065.06
Cash Interest Paid	61,825	38,255	33,124
Cash Income Tax Paid	15,529	13,377	16,003
Levered Free Cash Flow	-297,681	-371,589	-
Unlevered Free Cash Flow	-259,040	-347,680	-
Change in Working Capital	-182,902	-169,499	-64,157

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