Cotana Group JSC 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 2020
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '20 Dec 31, 2020
Net Income	56,436	6,645	53,354	262,892	42,432
Depreciation & Amortization	3,191	4,026	4,624	4,932	5,105
Other Amortization	12.55	35.91	-	-	-
Loss (Gain) From Sale of Assets	-5,260	-8,091	-7,888	-4,647	-
Other Operating Activities	49,870	-11,173	-22,154	149,573	-59,330
Change in Accounts Receivable	103,562	44,176	-31,586	22,551	354,632
Change in Inventory	254,980	64,771	-144,687	-26,742	-362,868
Change in Accounts Payable	-295,636	-155,240	1,106	-151,818	-103,011
Change in Other Net Operating Assets	921.32	8,601	-33,452	13,769	2,204
Operating Cash Flow	168,077	-46,248	-180,683	270,510	-120,835
Capital Expenditures	-14,505	-	-736.73	-3,727	-2,296
Sale of Property, Plant & Equipment	1,551	1,688	240.91	-	-
Investment in Securities	559.36	1,130	-	7,640	-25,000
Other Investing Activities	2,563	2,422	6,228	7,915	104,469
Investing Cash Flow	-51,641	18,196	-4,177	-6,221	82,834
Long-Term Debt Issued	213,015	307,585	227,918	398,971	347,837
Long-Term Debt Repaid	-173,142	-250,526	-218,882	-643,603	-153,185
Net Debt Issued (Repaid)	39,873	57,060	9,036	-244,631	194,652
Issuance of Common Stock	29,608	36,902	24,949	39,872	4,779
Common Dividends Paid	-28,539	-32,139	-25,882	-23,463	-
Financing Cash Flow	40,942	61,823	8,103	-228,222	199,430
Foreign Exchange Rate Adjustments	0.37	-1.53	1.15	-0.34	-
Net Cash Flow	157,378	33,769	-176,756	36,066	161,429
Free Cash Flow	153,571	-46,248	-181,420	266,784	-123,132
Free Cash Flow Margin	17.16%	-7.76%	-33.22%	15.41%	-76.55%
Free Cash Flow Per Share	3925.15	-1223.62	-4794.75	7689.44	-3141.84
Cash Interest Paid	28,627	12,486	7,806	7,142	6,572
Cash Income Tax Paid	7,564	25,763	70,858	37,862	1,221
Levered Free Cash Flow	154,456	-37,763	-162,733	-	-419,524
Unlevered Free Cash Flow	172,350	-29,785	-157,278	-	-415,416
Change in Working Capital	63,828	-37,691	-208,620	-142,240	-109,043

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