HNX:CAP Cash Flow Statement

Financials in millions VND. Fiscal year is October - September.

Millions VND. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	54,181	50,410	30,997	114,409	106,038	57,251
Depreciation & Amortization	10,209	10,254	13,177	13,053	12,841	11,792
Loss (Gain) From Sale of Assets	-397.09	-	-189.42	-8,474	2,575	-513.12
Other Operating Activities	-5,525	-10,277	-2,256	-10,832	2,370	-2,942
Change in Accounts Receivable	-24,100	-68,358	-7,852	-11,560	-11,491	18,584
Change in Inventory	33,705	99,712	-84,067	-14,348	-1,979	-3,661
Change in Accounts Payable	54,793	15,279	63,906	-7,289	-6,475	-16,858
Change in Other Net Operating Assets	569.51	518.64	-774.11	3,070	3.9	-2,147
Operating Cash Flow	123,436	97,539	12,940	78,030	103,883	61,505
Operating Cash Flow Growth	-	653.75%	-83.42%	-24.89%	68.90%	122.01%
Capital Expenditures	-43,863	-4,270	-2,117	-7,680	-5,385	-24,067
Sale of Property, Plant & Equipment	-	-	-	-	214.8	1,115
Other Investing Activities	3,579	2,881	1,597	7,354	1,700	757.54
Investing Cash Flow	-125,283	-131,389	-519.83	-326.36	-3,470	-22,195
Short-Term Debt Issued	-	-	83,529	21,318	129,680	171,673
Total Debt Issued	-	-	83,529	21,318	129,680	171,673
Short-Term Debt Repaid	-	-	-83,529	-21,318	-129,680	-171,673
Total Debt Repaid	-	-	-83,529	-21,318	-129,680	-171,673
Issuance of Common Stock	-	-	52,170	-	-	-
Common Dividends Paid	-50,989	-50,989	-50,265	-32,987	-26,180	-
Financing Cash Flow	-50,989	-50,989	1,906	-32,987	-26,180	-
Foreign Exchange Rate Adjustments	-15.35	-17.39	-814.25	75.94	399.32	0.57
Net Cash Flow	-52,852	-84,856	13,512	44,793	74,632	39,311
Free Cash Flow	79,573	93,269	10,824	70,350	98,498	37,438
Free Cash Flow Growth	-	761.70%	-84.61%	-28.58%	163.10%	514.59%
Free Cash Flow Margin	12.81%	14.20%	1.83%	11.51%	14.99%	7.23%
Free Cash Flow Per Share	4974.27	5802.21	673.24	4338.72	6531.73	2482.62
Cash Interest Paid	-	-	975.13	98.63	1,173	1,525
Cash Income Tax Paid	11,073	7,929	8,746	21,334	19,721	9,979
Levered Free Cash Flow	54,288	115,157	-53,038	48,234	77,287	46,851
Unlevered Free Cash Flow	54,288	115,157	-52,147	48,296	78,020	47,804
Change in Working Capital	64,967	47,151	-28,787	-30,126	-19,942	-4,083

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