HNX:BNA 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024
Net Income	48,636	53,188	43,791
Depreciation & Amortization	21,863	17,353	16,188
Loss (Gain) From Sale of Assets	5,860	-4,562	-1,269
Other Operating Activities	3,517	4,665	-1,654
Change in Accounts Receivable	-66,758	-202,743	-124,727
Change in Inventory	80,728	2,472	-34,418
Change in Accounts Payable	40,324	36,001	94,156
Change in Other Net Operating Assets	7,231	-5,229	830.92
Operating Cash Flow	141,401	-98,856	-7,101
Capital Expenditures	-1,729	-224,858	-26,182
Sale of Property, Plant & Equipment	-	17,610	-
Investment in Securities	-18,100	-80,014	-4,522
Other Investing Activities	2,530	2,397	1,269
Investing Cash Flow	-55,150	-295,773	-30,073
Long-Term Debt Issued	1,315,886	1,860,208	1,210,700
Long-Term Debt Repaid	-1,471,444	-1,458,015	-1,112,961
Net Debt Issued (Repaid)	-155,558	402,193	97,738
Issuance of Common Stock	14,700	-	-
Financing Cash Flow	-140,858	402,193	97,738
Foreign Exchange Rate Adjustments	-	-26.22	0.17
Net Cash Flow	-54,607	7,538	60,564
Free Cash Flow	139,672	-323,713	-33,283
Free Cash Flow Margin	7.19%	-18.75%	-2.32%
Free Cash Flow Per Share	4469.58	-12696.44	-1065.06
Cash Interest Paid	65,582	38,255	33,124
Cash Income Tax Paid	15,083	13,377	16,003
Levered Free Cash Flow	161,928	-371,589	-
Unlevered Free Cash Flow	202,917	-347,680	-
Change in Working Capital	61,525	-169,499	-64,157