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	Dec '24 Dec 31, 2024	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	10,352	10,352	5,560
Depreciation & Amortization	730.16	730.16	812.83
Loss (Gain) From Sale of Assets	-	-	-2,353
Other Operating Activities	1,062	1,062	-1,672
Change in Accounts Receivable	-65,671	-65,671	50,677
Change in Inventory	120,017	120,017	-85,610
Change in Accounts Payable	-23,376	-23,376	-5,208
Change in Other Net Operating Assets	-2.67	-2.67	68.29
Operating Cash Flow	43,110	43,110	-37,725
Capital Expenditures	-	-	-1,643
Sale of Property, Plant & Equipment	-	-	263.64
Other Investing Activities	-	-	2,038
Investing Cash Flow	-17,010	-17,010	-2,156
Short-Term Debt Issued	31,648	31,648	7,000
Total Debt Issued	31,648	31,648	7,000
Short-Term Debt Repaid	-38,648	-38,648	-
Total Debt Repaid	-38,648	-38,648	-
Net Debt Issued (Repaid)	-7,000	-7,000	7,000
Common Dividends Paid	-3,595	-3,595	-6,411
Financing Cash Flow	-10,595	-10,595	588.54
Foreign Exchange Rate Adjustments	1.52	1.52	0.62
Net Cash Flow	15,506	15,506	-39,292
Free Cash Flow	43,110	43,110	-39,368
Free Cash Flow Margin	9.56%	9.56%	-21.98%
Free Cash Flow Per Share	6850.71	6850.71	-6160.50
Cash Income Tax Paid	1,994	1,994	1,508
Levered Free Cash Flow	33,636	33,636	-
Unlevered Free Cash Flow	33,636	33,636	-
Change in Net Working Capital	-27,559	-27,559	-

Source: S&P Capital IQ. Standard template. Financial Sources.