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	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '20 Dec 31, 2020
Net Income	61,946	6,645	53,354	262,892	42,432
Depreciation & Amortization	3,089	4,062	4,624	4,932	5,105
Other Amortization	12.55	-	-	-	-
Loss (Gain) From Sale of Assets	-5,420	-8,091	-7,888	-4,647	-
Other Operating Activities	44,863	-11,173	-22,154	149,573	-59,330
Change in Accounts Receivable	131,607	44,176	-31,586	22,551	354,632
Change in Inventory	242,108	64,771	-144,687	-26,742	-362,868
Change in Accounts Payable	-315,169	-155,240	1,106	-151,818	-103,011
Change in Other Net Operating Assets	1,269	8,601	-33,452	13,769	2,204
Operating Cash Flow	164,307	-46,248	-180,683	270,510	-120,835
Capital Expenditures	-5,034	-	-736.73	-3,727	-2,296
Sale of Property, Plant & Equipment	1,281	1,688	240.91	-	-
Investment in Securities	559.36	1,130	-	7,640	-25,000
Other Investing Activities	1,933	2,422	6,228	7,915	104,469
Investing Cash Flow	16,478	18,196	-4,177	-6,221	82,834
Long-Term Debt Issued	209,768	307,585	227,918	398,971	347,837
Long-Term Debt Repaid	-174,249	-250,526	-218,882	-643,603	-153,185
Net Debt Issued (Repaid)	35,519	57,060	9,036	-244,631	194,652
Issuance of Common Stock	13,808	36,902	24,949	39,872	4,779
Common Dividends Paid	-13,539	-32,139	-25,882	-23,463	-
Financing Cash Flow	35,788	61,823	8,103	-228,222	199,430
Foreign Exchange Rate Adjustments	0.14	-1.53	1.15	-0.34	-
Net Cash Flow	216,572	33,769	-176,756	36,066	161,429
Free Cash Flow	159,273	-46,248	-181,420	266,784	-123,132
Free Cash Flow Margin	18.09%	-7.76%	-33.22%	15.41%	-76.55%
Free Cash Flow Per Share	4067.60	-1223.62	-4794.75	7689.44	-3141.84
Cash Interest Paid	28,555	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	162,513	-37,763	-162,733	-	-419,524
Unlevered Free Cash Flow	180,359	-29,785	-157,278	-	-415,416
Change in Working Capital	59,815	-37,691	-208,620	-142,240	-109,043

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