HNX:CLM 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	Jan '22 Jan 1, 2022
Net Income	74,063	148,834	179,310	338,834	30,564
Depreciation & Amortization	5,571	4,664	4,664	6,116	6,197
Loss (Gain) From Sale of Assets	-	-	-55.45	-	-
Other Operating Activities	-14,274	-12,564	-5,638	5,413	-7,009
Change in Accounts Receivable	-386,534	846,521	-1,113,187	333,009	272,554
Change in Inventory	-71,035	207,326	-222,120	-473,551	143,546
Change in Accounts Payable	-113,228	-224,817	557,923	-110,639	-262,669
Change in Other Net Operating Assets	5,944	-1,907	-11,353	7,080	-6,760
Operating Cash Flow	-499,492	968,058	-610,457	106,262	176,423
Operating Cash Flow Growth	-	-	-	-39.77%	-
Capital Expenditures	-13,726	-	-	-	-
Sale of Property, Plant & Equipment	-	-	55.45	-	-
Other Investing Activities	175.51	177.39	332.21	576.4	229.08
Investing Cash Flow	-13,551	177.39	387.66	576.4	229.08
Short-Term Debt Issued	12,103,003	11,675,284	9,809,746	2,707,551	2,143,194
Total Debt Issued	12,103,003	11,675,284	9,809,746	2,707,551	2,143,194
Short-Term Debt Repaid	-11,611,191	-12,600,709	-9,061,397	-2,751,646	-2,297,414
Total Debt Repaid	-11,611,191	-12,600,709	-9,061,397	-2,751,646	-2,297,414
Net Debt Issued (Repaid)	491,812	-925,425	748,349	-44,095	-154,220
Common Dividends Paid	-21,933	-32,858	-32,874	-21,916	-21,916
Financing Cash Flow	469,879	-958,283	715,475	-66,011	-176,136
Foreign Exchange Rate Adjustments	-121.34	-234.96	-538.86	-973.72	-187.24
Net Cash Flow	-43,285	9,717	104,866	39,853	328.76
Free Cash Flow	-513,218	968,058	-610,457	106,262	176,423
Free Cash Flow Growth	-	-	-	-39.77%	-
Free Cash Flow Margin	-3.14%	5.52%	-3.41%	0.80%	6.59%
Free Cash Flow Per Share	-46655.92	88005.24	-55496.12	9660.16	16038.47
Cash Interest Paid	48,885	38,414	40,082	16,198	17,450
Cash Income Tax Paid	25,174	53,678	45,456	74,633	13,465
Levered Free Cash Flow	-563,698	909,527	-678,845	37,125	-
Unlevered Free Cash Flow	-532,946	932,935	-653,318	47,279	-
Change in Working Capital	-564,853	827,123	-788,737	-244,101	146,671

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