HNX:BPC 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	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	1,716	1,447	1,097	1,128	1,090	3,756
Depreciation & Amortization	524.07	618.86	721.63	896.03	1,128	1,125
Loss (Gain) From Sale of Investments	-	-	205.92	-56.16	-	-
Other Operating Activities	555.66	102.55	-1,105	-1,330	-1,006	-2,416
Change in Accounts Receivable	15,780	19,057	-451.17	9,884	-30,865	28,598
Change in Inventory	-7,116	-6,781	7,798	9,401	4,208	-12,449
Change in Accounts Payable	8,547	-8,507	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	20,007	5,997	15,398	1,841	-7,172	26,100
Operating Cash Flow Growth	158.09%	-61.05%	736.64%	-	-	28.13%
Capital Expenditures	-2,229	-560.35	-	-	-586.28	-557.27
Other Investing Activities	3.71	3.23	2.65	4.93	5.36	46.35
Investing Cash Flow	-2,225	-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	108,645	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	-118,244	-126,390	-148,981	-107,991	-95,333	-95,618
Net Debt Issued (Repaid)	-9,598	55.92	-16,042	-837.02	8,664	-30,274
Common Dividends Paid	-775.67	-775.67	-741.84	-768.39	-1,140	-3,035
Financing Cash Flow	-10,374	-719.75	-16,784	-1,605	7,524	-33,309
Net Cash Flow	7,408	4,721	-1,383	240.02	-228.7	-7,721
Free Cash Flow	17,778	5,437	15,398	1,841	-7,758	25,542
Free Cash Flow Growth	129.34%	-64.69%	736.64%	-	-	30.77%
Free Cash Flow Margin	6.55%	2.03%	5.73%	0.81%	-2.94%	9.68%
Free Cash Flow Per Share	4653.69	1430.81	4052.20	484.34	-2042.44	6718.80
Cash Interest Paid	1,337	1,337	1,420	2,321	1,946	1,885
Cash Income Tax Paid	461.59	498.51	352.44	523.22	681.95	951.2
Levered Free Cash Flow	16,212	5,591	16,209	1,902	-6,017	26,297
Unlevered Free Cash Flow	17,058	6,433	17,079	3,345	-4,782	27,461
Change in Working Capital	17,211	3,829	14,479	1,203	-8,384	23,635

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