HNX:IVS Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2014	FY 2013
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '14 Dec 31, 2014	Dec '13 Dec 31, 2013
Net Income	18,983	17,118	27,014	9,418	1,153
Depreciation & Amortization, Total	1,481	1,373	2,336	3,576	5,006
Gain (Loss) On Sale of Investments	3.24	3.35	3.42	-	-
Change in Accounts Receivable	-15,424	1,887	-4,153	-16,693	-34,373
Change in Accounts Payable	-102.69	-76.04	1,495	6,248	16,658
Change in Other Net Operating Assets	-516,778	-183,654	20,870	-63.56	372.2
Other Operating Activities	-1,576	-2,508	-3,887	-13,897	99.59
Operating Cash Flow	-511,849	-163,329	42,503	-11,412	-20,522
Capital Expenditures	-3,556	-	-1,543	-571.33	-3,893
Investment in Securities	30,000	30,000	-30,000	5,000	5,000
Other Investing Activities	244.98	5.86	10.94	14,953	5,650
Investing Cash Flow	-3,311	30,009	-31,532	19,382	7,571
Long-Term Debt Issued	-	1,256,380	863,600	-	-
Long-Term Debt Repaid	-	-1,128,089	-936,500	-	-
Net Debt Issued (Repaid)	104,890	128,291	-72,900	-	-
Common Dividends Paid	-5,131	-	-	-54.3	-16.5
Financing Cash Flow	494,374	128,291	-72,900	-54.3	-16.5
Net Cash Flow	-20,786	-5,028	-61,929	7,916	-12,967
Free Cash Flow	-515,406	-163,329	40,960	-11,983	-24,415
Free Cash Flow Margin	-595.04%	-225.19%	51.77%	-33.43%	-91.83%
Free Cash Flow Per Share	-4105.29	-1556.63	390.38	-744.32	-1524.16
Cash Interest Paid	2,221	2,221	1,395	-	-
Cash Income Tax Paid	4,681	4,681	5,798	992.43	635.27

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