HNX:CIA Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	18,698	4,524	5,566	65,891	-39,820
Depreciation & Amortization	3,008	1,774	2,135	16,389	19,966
Other Amortization	271.06	231.62	-	-	-
Loss (Gain) From Sale of Assets	-13,195	-4,951	-11,429	-89,475	-879.11
Other Operating Activities	6,569	-2,965	-3,228	-2,207	-7,961
Change in Accounts Receivable	-3,467	-13,539	-6,135	-7,591	-3,831
Change in Inventory	1,048	-975.15	-541.35	3,455	-5,088
Change in Accounts Payable	2,492	3,999	809.27	4,701	3,325
Change in Other Net Operating Assets	3,346	1,046	-4,095	-4,796	3,472
Operating Cash Flow	22,058	-10,854	-16,776	-41,059	-29,801
Capital Expenditures	-18,074	-484.63	-260	-470.29	-112.11
Sale of Property, Plant & Equipment	-	-	-	818.18	-
Investment in Securities	-	-	-1,300	68,210	-
Other Investing Activities	10,073	8,657	7,631	4,735	4,511
Investing Cash Flow	-16,600	43,172	-1,589	-19,936	16,068
Long-Term Debt Issued	-	-	-	80,747	25,223
Long-Term Debt Repaid	-	-	-	-22,862	-25,673
Net Debt Issued (Repaid)	-	-	-	57,885	-450.36
Issuance of Common Stock	-	-	-	4,304	1,050
Repurchase of Common Stock	-	-	-	-	-11,895
Common Dividends Paid	-12.46	-0.9	-150.72	-32.15	-18,030
Financing Cash Flow	-12.46	-0.9	-150.72	62,158	-29,325
Foreign Exchange Rate Adjustments	-33.88	52.7	3.07	-49	-0.31
Net Cash Flow	5,412	32,370	-18,512	1,113	-43,059
Free Cash Flow	3,985	-11,338	-17,036	-41,530	-29,913
Free Cash Flow Margin	2.25%	-9.21%	-18.07%	-39.12%	-71.92%
Free Cash Flow Per Share	213.53	-607.59	-912.91	-2166.27	-1581.29
Cash Interest Paid	0.07	-	2.55	3,607	3,218
Cash Income Tax Paid	1,886	1,147	1,415	172.39	75.85
Levered Free Cash Flow	-10,838	26,488	-19,430	-99,670	-22,146
Unlevered Free Cash Flow	-10,838	26,488	-19,430	-97,782	-20,010
Change in Working Capital	6,708	-9,467	-9,821	-31,656	-1,106

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