HNX:EBS 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	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	15,194	9,345	9,881	12,121	11,138
Depreciation & Amortization	2,314	2,362	2,381	2,563	-
Loss (Gain) From Sale of Assets	-	-8,442	-6,262	-7,633	-
Provision & Write-off of Bad Debts	-	-69.66	281.73	-	-
Other Operating Activities	-37,705	5,134	2,959	2,262	-3,576
Change in Accounts Receivable	-	10,444	15,304	9,181	-
Change in Inventory	-	1,508	-542.34	-1,860	-
Change in Accounts Payable	-	-3,246	-15,816	-1,496	-
Change in Other Net Operating Assets	-	120.28	-268.37	-1,960	-
Operating Cash Flow	-20,198	7,344	4,229	13,178	7,562
Operating Cash Flow Growth	-	73.63%	-67.91%	74.26%	-84.18%
Capital Expenditures	-10,695	-	-680.91	-	-14,169
Sale of Property, Plant & Equipment	-	-	0.18	-	-
Investment in Securities	-	-	-	-910	-
Other Investing Activities	10,730	6,229	7,792	2,541	11,504
Investing Cash Flow	19,305	9,979	8,112	2,631	961.53
Long-Term Debt Issued	-	-	-	3,664	1,000
Long-Term Debt Repaid	-581.91	-2,328	-2,328	-5,991	-
Net Debt Issued (Repaid)	-581.91	-2,328	-2,328	-2,328	1,000
Common Dividends Paid	-9,729	-11,176	-9,121	-9,212	-7,766
Financing Cash Flow	-10,311	-13,503	-11,449	-11,540	-6,766
Net Cash Flow	-11,204	3,819	892.3	4,269	1,758
Free Cash Flow	-30,893	7,344	3,549	13,178	-6,607
Free Cash Flow Growth	-	106.95%	-73.07%	-	-
Free Cash Flow Margin	-49.83%	10.11%	4.45%	13.29%	-6.05%
Free Cash Flow Per Share	-3099.94	736.89	356.08	1321.98	-
Cash Interest Paid	-	-	-	1,355	-
Cash Income Tax Paid	8,707	2,016	1,933	1,166	1,588
Levered Free Cash Flow	-582.17	20,137	9,234	20,810	-8,010
Unlevered Free Cash Flow	-221.22	20,617	10,255	21,657	-4,513
Change in Working Capital	-	-985.68	-5,013	3,864	-

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