Vicem Packaging Bim Son JSC (HNX:BPC)

HNX:BPC Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Jan 1, 2024	Dec 31, 2022	Dec 31, 2021
Net Income	1,447	1,097	1,128	1,090	3,756
Depreciation & Amortization	618.86	721.63	896.03	1,128	1,125
Loss (Gain) From Sale of Investments	-	205.92	-56.16	-	-
Other Operating Activities	102.55	-1,105	-1,330	-1,006	-2,416
Change in Accounts Receivable	19,057	-451.17	9,884	-30,865	28,598
Change in Inventory	-6,781	7,798	9,401	4,208	-12,449
Change in Accounts Payable	-8,541	7,162	-18,293	17,625	7,924
Change in Other Net Operating Assets	60.26	-30.14	210.67	647.4	-725.14
Operating Cash Flow	5,964	15,398	1,841	-7,172	26,100
Operating Cash Flow Growth	-61.27%	736.64%	-	-	28.13%
Capital Expenditures	-560.35	-	-	-586.28	-557.27
Other Investing Activities	3.23	2.65	4.93	5.36	46.35
Investing Cash Flow	-557.13	2.65	4.93	-580.92	-510.93
Short-Term Debt Issued	126,446	132,939	107,154	103,997	65,344
Total Debt Issued	126,446	132,939	107,154	103,997	65,344
Short-Term Debt Repaid	-126,390	-148,981	-107,991	-95,333	-95,618
Total Debt Repaid	-126,390	-148,981	-107,991	-95,333	-95,618
Net Debt Issued (Repaid)	55.92	-16,042	-837.02	8,664	-30,274
Common Dividends Paid	-741.84	-741.84	-768.39	-1,140	-3,035
Financing Cash Flow	-685.93	-16,784	-1,605	7,524	-33,309
Net Cash Flow	4,721	-1,383	240.02	-228.7	-7,721
Free Cash Flow	5,403	15,398	1,841	-7,758	25,542
Free Cash Flow Growth	-64.91%	736.64%	-	-	30.77%
Free Cash Flow Margin	2.02%	5.73%	0.81%	-2.94%	9.68%
Free Cash Flow Per Share	1422.37	4052.20	484.34	-2042.44	6718.80
Cash Interest Paid	1,337	1,420	2,321	1,946	1,885
Cash Income Tax Paid	498.51	352.44	523.22	681.95	951.2
Levered Free Cash Flow	5,591	16,209	1,902	-6,017	26,297
Unlevered Free Cash Flow	6,433	17,079	3,345	-4,782	27,461
Change in Working Capital	3,795	14,479	1,203	-8,384	23,635

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