Kasati JSC 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	11,921	10,338	5,560
Depreciation & Amortization	612.33	672.88	812.83
Other Amortization	57.28	57.28	-
Loss (Gain) From Sale of Assets	-807.69	-1,599	-2,353
Other Operating Activities	3,372	-304.03	-1,672
Change in Accounts Receivable	-254,685	-77,636	50,677
Change in Inventory	20,580	120,017	-85,610
Change in Accounts Payable	326,121	-31,757	-5,208
Change in Other Net Operating Assets	-187.82	-2.67	68.29
Operating Cash Flow	106,982	19,787	-37,725
Capital Expenditures	-148.74	-88.55	-1,643
Sale of Property, Plant & Equipment	-	-	263.64
Other Investing Activities	175.19	1,749	2,038
Investing Cash Flow	40,136	6,314	-2,156
Short-Term Debt Issued	-	31,648	7,000
Total Debt Issued	34,376	31,648	7,000
Short-Term Debt Repaid	-	-38,648	-
Total Debt Repaid	-27,826	-38,648	-
Net Debt Issued (Repaid)	6,550	-7,000	7,000
Common Dividends Paid	-6,555	-3,595	-6,411
Financing Cash Flow	-5.27	-10,595	588.54
Foreign Exchange Rate Adjustments	-0.05	0.07	0.62
Net Cash Flow	147,113	15,506	-39,292
Free Cash Flow	106,834	19,699	-39,368
Free Cash Flow Margin	14.42%	4.37%	-21.98%
Free Cash Flow Per Share	17721.95	3287.46	-6570.08
Cash Interest Paid	478.83	131.36	-
Cash Income Tax Paid	1,915	1,994	1,508
Levered Free Cash Flow	127,615	13,971	-
Unlevered Free Cash Flow	127,832	14,053	-
Change in Working Capital	91,828	10,621	-40,073

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