Vicem But Son Cement JSC (HNX:BTS)
Vietnam · Delayed Price · Currency is VND 4,900.00
-100.00 (-2.00%)
At close: Aug 14, 2026
Vicem But Son Cement JSC Cash Flow Statement
Financials in millions VND. Fiscal year is January - December.
Millions VND. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 61,844 | 31,599 | -201,795 | -96,255 | 53,930 | 48,211 |
Depreciation & Amortization | 231,542 | 233,476 | 234,807 | 209,865 | 205,674 | 205,966 |
Other Amortization | 1,554 | 1,031 | - | - | - | - |
Loss (Gain) From Sale of Assets | - | - | - | - | 74 | -811.88 |
Other Operating Activities | 1,642 | 1,288 | -1,516 | -19,184 | -35,755 | -19,864 |
Change in Accounts Receivable | -16,833 | -30,996 | 32,588 | 17,788 | -62,564 | 10,639 |
Change in Inventory | 4,305 | -48,270 | 178,444 | -27,494 | -245,633 | 10,534 |
Change in Accounts Payable | -141,109 | 2,641 | -89,277 | 38,723 | 168,798 | -2,341 |
Change in Other Net Operating Assets | -31,938 | 5,342 | -7,525 | 1,776 | 3,170 | 26,203 |
Operating Cash Flow | 111,007 | 196,111 | 145,727 | 125,219 | 87,694 | 278,537 |
Operating Cash Flow Growth | 16.45% | 34.58% | 16.38% | 42.79% | -68.52% | 35.07% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -48,877 | -64,286 | -171,490 | -315,896 | -108,420 | -56,986 |
Sale of Property, Plant & Equipment | - | - | - | - | - | 93.28 |
Investment in Securities | - | - | - | - | -20,000 | 17,000 |
Other Investing Activities | 237.16 | 429.26 | 434.73 | 575.65 | 502.65 | 754.84 |
Investing Cash Flow | -48,640 | -63,857 | -171,055 | -265,321 | -127,917 | -39,138 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Long-Term Debt Issued | - | 2,219,562 | 2,266,482 | 2,194,940 | 2,356,324 | 2,386,444 |
Long-Term Debt Repaid | - | -2,289,893 | -2,270,436 | -2,050,849 | -2,244,594 | -2,622,885 |
Net Debt Issued (Repaid) | -91,306 | -70,331 | -3,953 | 144,091 | 111,729 | -236,442 |
Common Dividends Paid | -24,000 | -9,002 | -5,475 | -7,594 | -49,411 | - |
Financing Cash Flow | -115,306 | -79,333 | -9,429 | 136,497 | 62,319 | -236,442 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | -52,939 | 52,921 | -34,757 | -3,605 | 22,095 | 2,957 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 62,130 | 131,825 | -25,763 | -190,678 | -20,726 | 221,550 |
Free Cash Flow Growth | 180.58% | - | - | - | - | 75.90% |
Free Cash Flow Margin | 2.28% | 4.96% | -0.99% | -7.41% | -0.66% | 7.43% |
Free Cash Flow Per Share | 502.83 | 1066.89 | -208.51 | -1543.20 | -167.74 | 1793.06 |
Levered Free Cash Flow | 30,424 | 67,126 | -81,242 | -17,122 | -74,472 | 168,710 |
Unlevered Free Cash Flow | 74,404 | 107,684 | -38,452 | 35,313 | -41,139 | 205,441 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 70,090 | 64,733 | 69,768 | 83,921 | 50,909 | 63,089 |
Cash Income Tax Paid | - | - | - | - | 22,014 | 4,880 |
Change in Working Capital | -185,575 | -71,283 | 114,231 | 30,793 | -136,229 | 45,035 |