HNX:HLC 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	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	81,963	87,733	99,168	44,378	110,529
Depreciation & Amortization	230,722	378,591	557,599	473,737	598,466
Other Amortization	170.13	102.03	-	-	-
Loss (Gain) From Sale of Assets	-4,569	-	-	-4,399	-962.8
Loss (Gain) From Sale of Investments	-	-1,197	-5,397	-	-
Other Operating Activities	-55,065	-33,253	-46,598	-14,064	21,033
Change in Accounts Receivable	240,554	477,223	167,592	-529,689	16,917
Change in Inventory	-328,959	-105,629	-60,729	339,401	-26,802
Change in Accounts Payable	-11,270	-395,487	-283,757	341,423	101,016
Change in Other Net Operating Assets	-12,625	885.59	51,500	82,842	-68,829
Operating Cash Flow	140,922	408,969	479,377	733,629	751,368
Operating Cash Flow Growth	-65.54%	-14.69%	-34.66%	-2.36%	32.81%
Capital Expenditures	-186,515	-132,973	-109,645	-93,068	-155,831
Sale of Property, Plant & Equipment	3,880	-	4,451	3,271	-
Other Investing Activities	147.18	95.66	101.01	23.02	41.36
Investing Cash Flow	-182,488	-132,877	-105,093	-89,774	-155,790
Long-Term Debt Issued	902,769	1,089,423	1,523,476	1,680,231	2,298,752
Long-Term Debt Repaid	-846,515	-1,337,592	-1,875,735	-2,318,681	-2,888,160
Net Debt Issued (Repaid)	56,254	-248,170	-352,258	-638,451	-589,408
Common Dividends Paid	-20,332	-20,332	-20,332	-5,119	-3,709
Financing Cash Flow	35,922	-268,502	-372,591	-643,570	-593,117
Net Cash Flow	-5,644	7,590	1,693	285.78	2,461
Free Cash Flow	-45,593	275,997	369,732	640,561	595,537
Free Cash Flow Growth	-	-25.35%	-42.28%	7.56%	37.40%
Free Cash Flow Margin	-1.58%	9.20%	11.80%	17.08%	18.44%
Free Cash Flow Per Share	-1793.93	10859.51	14547.67	25202.05	23432.67
Cash Interest Paid	25,811	35,605	87,045	122,634	177,617
Cash Income Tax Paid	36,091	30,588	42,244	5,652	-
Levered Free Cash Flow	-63,183	320,072	339,632	602,528	-
Unlevered Free Cash Flow	-47,086	342,201	394,227	678,462	-
Change in Working Capital	-112,300	-23,007	-125,393	233,976	22,302

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