Kien Hung 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
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	40,438	55,550	25,672	1,089	38,076
Depreciation & Amortization	15,169	15,173	27,217	28,265	30,085
Loss (Gain) From Sale of Assets	-259.88	-79.43	-36.41	-463.64	1,965
Other Operating Activities	-3,079	-5,271	-4,897	-9,132	-8,264
Change in Accounts Receivable	4,016	-3,158	11,904	29,544	-5,415
Change in Inventory	-39,214	-27,517	-18,966	50,536	-88,376
Change in Accounts Payable	-643.64	-12,549	8,885	-16,038	-1,245
Change in Other Net Operating Assets	1,120	707.31	2,074	-4,431	840.11
Operating Cash Flow	17,546	22,856	51,853	79,369	-32,334
Operating Cash Flow Growth	-78.00%	-55.92%	-34.67%	-	-
Capital Expenditures	-797.52	-672.12	-	-13,157	-7,459
Sale of Property, Plant & Equipment	1,017	927.31	409.44	223.36	4,539
Other Investing Activities	123.39	122.45	133.23	240.28	600.76
Investing Cash Flow	342.67	377.64	542.67	-11,694	29,655
Long-Term Debt Issued	-	530,333	530,547	526,049	589,518
Long-Term Debt Repaid	-	-562,899	-555,349	-578,043	-567,300
Net Debt Issued (Repaid)	4,144	-32,565	-24,802	-51,994	22,218
Common Dividends Paid	-31,929	-18,136	-	-18,136	-30,227
Financing Cash Flow	-27,785	-50,702	-24,802	-70,130	-8,009
Foreign Exchange Rate Adjustments	-	-	-	0.09	-13.3
Net Cash Flow	-9,896	-27,468	27,594	-2,455	-10,702
Free Cash Flow	16,748	22,184	51,853	66,212	-39,793
Free Cash Flow Growth	-78.99%	-57.22%	-21.68%	-	-
Free Cash Flow Margin	2.31%	3.06%	7.89%	9.40%	-4.18%
Free Cash Flow Per Share	1288.81	1707.07	3729.23	4761.85	-2632.73
Cash Interest Paid	6,818	7,183	10,818	15,557	16,138
Cash Income Tax Paid	-	-	-	82.56	99.07
Levered Free Cash Flow	-14,568	-12,352	54,272	78,594	-
Unlevered Free Cash Flow	-10,306	-7,912	62,393	88,818	-
Change in Working Capital	-34,722	-42,516	3,897	59,610	-94,196

Updated Mar 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.