Hanoi Beer Trading JSC Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2020
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Dec '20 Dec 31, 2020
Net Income	12,978	12,979	18,761	24,831	18,405	7,817
Depreciation & Amortization	2,594	2,721	3,018	3,340	3,442	958.38
Other Amortization	282.92	193.33	-	-	-	-
Loss (Gain) From Sale of Assets	-6,093	-6,093	-6,653	-9,743	-4,909	-3,037
Other Operating Activities	-5,402	-3,209	-7,286	-3,276	-6,035	-29,148
Change in Accounts Receivable	-23,423	-53,898	10,204	3,448	-13,301	-2,963
Change in Inventory	-3,570	-3,599	-2,228	3,803	-699.96	-679.49
Change in Accounts Payable	6,254	5,422	17,323	13,179	34,392	-1,859
Change in Other Net Operating Assets	306.27	-741.22	-24,418	-630.66	12,478	3,494
Operating Cash Flow	-16,073	-46,226	8,721	34,950	43,772	-25,417
Operating Cash Flow Growth	-	-	-75.05%	-20.16%	-	-
Capital Expenditures	-3,001	-3,001	-2,395	-1,760	-1,386	-729.55
Sale of Property, Plant & Equipment	272.73	272.73	-	92.55	17.4	-
Investment in Securities	54,700	54,700	-5,000	-25,000	-55,000	-
Other Investing Activities	6,042	6,496	7,254	9,041	5,203	3,037
Investing Cash Flow	38,014	58,468	-140.84	-17,626	-51,166	41,307
Common Dividends Paid	-12,230	-9,170	-9,157	-12,203	-1,554	-42.58
Financing Cash Flow	-12,230	-9,170	-9,157	-12,203	-1,554	-42.58
Net Cash Flow	9,711	3,072	-576.14	5,120	-8,948	15,848
Free Cash Flow	-19,074	-49,226	6,327	33,190	42,386	-26,146
Free Cash Flow Growth	-	-	-80.94%	-21.70%	-	-
Free Cash Flow Margin	-1.32%	-3.48%	0.47%	2.69%	3.93%	-3.46%
Free Cash Flow Per Share	-6111.83	-15762.47	2025.80	10627.68	13572.26	-9305.02
Cash Income Tax Paid	3,088	3,113	5,014	6,127	5,045	1,510
Levered Free Cash Flow	-61,155	-81,368	22,255	39,052	-	8,650
Unlevered Free Cash Flow	-61,155	-81,368	22,255	39,052	-	8,650
Change in Working Capital	-20,433	-52,816	881.36	19,799	32,870	-2,008

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