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 2025	FY 2024	FY 2023
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024
Net Income	61,039	48,636	53,188	43,791
Depreciation & Amortization	20,686	21,863	17,353	16,188
Loss (Gain) From Sale of Assets	-30,069	5,860	-4,562	-1,269
Other Operating Activities	-1,807	3,517	4,665	-1,654
Change in Accounts Receivable	-63,420	-66,758	-202,743	-124,727
Change in Inventory	23,034	80,728	2,472	-34,418
Change in Accounts Payable	242,144	40,324	36,001	94,156
Change in Other Net Operating Assets	7,872	7,231	-5,229	830.92
Operating Cash Flow	259,012	141,401	-98,856	-7,101
Operating Cash Flow Growth	-	-	-	-
Capital Expenditures	-1,414	-1,729	-224,858	-26,182
Sale of Property, Plant & Equipment	2,340	-	17,610	-
Investment in Securities	65,680	-18,100	-80,014	-4,522
Other Investing Activities	1,772	2,530	2,397	1,269
Investing Cash Flow	-32,806	-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)	-218,396	-155,558	402,193	97,738
Issuance of Common Stock	9,800	14,700	-	-
Financing Cash Flow	-208,596	-140,858	402,193	97,738
Foreign Exchange Rate Adjustments	-	-	-26.22	0.17
Net Cash Flow	17,609	-54,607	7,538	60,564
Free Cash Flow	257,597	139,672	-323,713	-33,283
Free Cash Flow Growth	-	-	-	-
Free Cash Flow Margin	18.05%	7.19%	-18.75%	-2.32%
Free Cash Flow Per Share	8255.42	4469.58	-12696.44	-1065.06
Levered Free Cash Flow	276,236	161,928	-371,589	-
Unlevered Free Cash Flow	315,201	202,917	-347,680	-
Cash Interest Paid	33,982	65,582	38,255	33,124
Cash Income Tax Paid	13,991	15,083	13,377	16,003
Change in Working Capital	209,630	61,525	-169,499	-64,157