HNX:CLM Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	88,673	148,834	179,310
Depreciation & Amortization	5,197	4,664	4,664
Loss (Gain) From Sale of Assets	-	-	-55.45
Other Operating Activities	-12,572	-12,564	-5,638
Change in Accounts Receivable	9,719	846,521	-1,113,187
Change in Inventory	-331,626	207,326	-222,120
Change in Accounts Payable	-533,862	-224,817	557,923
Change in Other Net Operating Assets	3,307	-1,907	-11,353
Operating Cash Flow	-771,166	968,058	-610,457
Sale of Property, Plant & Equipment	-	-	55.45
Other Investing Activities	178.46	177.39	332.21
Investing Cash Flow	-10,112	177.39	387.66
Short-Term Debt Issued	-	11,675,284	9,809,746
Total Debt Issued	12,307,196	11,675,284	9,809,746
Short-Term Debt Repaid	-	-12,600,709	-9,061,397
Total Debt Repaid	-11,511,721	-12,600,709	-9,061,397
Net Debt Issued (Repaid)	795,476	-925,425	748,349
Common Dividends Paid	-22,097	-32,858	-32,874
Financing Cash Flow	773,379	-958,283	715,475
Foreign Exchange Rate Adjustments	514.85	-234.96	-538.86
Net Cash Flow	-7,384	9,717	104,866
Cash Interest Paid	40,312	38,414	40,082
Cash Income Tax Paid	30,751	53,678	45,456
Levered Free Cash Flow	-	909,527	-
Unlevered Free Cash Flow	-	932,935	-
Change in Working Capital	-852,463	827,123	-788,737

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