Cotana Group JSC 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	FY 2022	FY 2020	FY 2019
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Net Income	27,164	6,645	53,354	262,892	42,432	3,351
Depreciation & Amortization	1,434	4,026	4,624	4,932	5,105	4,681
Other Amortization	48.46	35.91	-	-	-	-
Loss (Gain) From Sale of Assets	-6,887	-8,091	-7,888	-4,647	-	-
Other Operating Activities	7,588	-11,173	-22,154	149,573	-59,330	-10,997
Change in Accounts Receivable	68,396	44,176	-31,586	22,551	354,632	-64,358
Change in Inventory	194,812	64,771	-144,687	-26,742	-362,868	-5,154
Change in Accounts Payable	-147,182	-155,240	1,106	-151,818	-103,011	157,167
Change in Other Net Operating Assets	6,989	8,601	-33,452	13,769	2,204	1,508
Operating Cash Flow	152,361	-46,248	-180,683	270,510	-120,835	86,197
Capital Expenditures	-12,407	-	-736.73	-3,727	-2,296	-241,562
Sale of Property, Plant & Equipment	-1,494	1,688	240.91	-	-	18.45
Investment in Securities	-857.96	1,130	-	7,640	-25,000	43.24
Other Investing Activities	343.89	2,422	6,228	7,915	104,469	5,543
Investing Cash Flow	-3,009	18,196	-4,177	-6,221	82,834	-206,327
Long-Term Debt Issued	-	307,585	227,918	398,971	347,837	333,701
Long-Term Debt Repaid	-	-250,526	-218,882	-643,603	-153,185	-227,257
Net Debt Issued (Repaid)	-4,792	57,060	9,036	-244,631	194,652	106,444
Issuance of Common Stock	19,245	36,902	24,949	39,872	4,779	14,250
Common Dividends Paid	-14,590	-32,139	-25,882	-23,463	-	-20,500
Financing Cash Flow	-136.49	61,823	8,103	-228,222	199,430	100,194
Foreign Exchange Rate Adjustments	-2.85	-1.53	1.15	-0.34	-	-
Net Cash Flow	149,213	33,769	-176,756	36,066	161,429	-19,936
Free Cash Flow	139,954	-46,248	-181,420	266,784	-123,132	-155,364
Free Cash Flow Margin	19.03%	-7.76%	-33.22%	15.41%	-76.55%	-35.54%
Free Cash Flow Per Share	3628.63	-1223.62	-4794.75	7689.44	-3141.84	-3764.99
Cash Interest Paid	12,486	12,486	7,806	7,142	6,572	7,295
Cash Income Tax Paid	8,583	25,763	70,858	37,862	1,221	8,767
Levered Free Cash Flow	149,383	-37,763	-162,733	-	-419,524	-218,738
Unlevered Free Cash Flow	164,734	-29,785	-157,278	-	-415,416	-214,179
Change in Working Capital	123,014	-37,691	-208,620	-142,240	-109,043	89,163

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.