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 2025	FY 2024	FY 2023
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	11,094	11,414	10,338	5,560
Depreciation & Amortization	691.27	679.37	672.88	812.83
Other Amortization	-	-	57.28	-
Loss (Gain) From Sale of Assets	-	-	-1,599	-2,353
Other Operating Activities	829	1,248	-304.03	-1,672
Change in Accounts Receivable	-100,574	-100,574	-77,636	50,677
Change in Inventory	-61,371	8,864	120,017	-85,610
Change in Accounts Payable	126,571	139,938	-31,757	-5,208
Change in Other Net Operating Assets	67,885	-72.17	-2.67	68.29
Operating Cash Flow	45,125	61,497	19,787	-37,725
Operating Cash Flow Growth	76.68%	210.80%	-	-
Capital Expenditures	-60.19	-60.19	-88.55	-1,643
Sale of Property, Plant & Equipment	-	-	-	263.64
Other Investing Activities	2,983	3,136	1,749	2,038
Investing Cash Flow	-10,262	-22,301	6,314	-2,156
Short-Term Debt Issued	-	-	31,648	7,000
Long-Term Debt Issued	-	34,376	-	-
Total Debt Issued	91,525	34,376	31,648	7,000
Short-Term Debt Repaid	-	-	-38,648	-
Long-Term Debt Repaid	-	-34,376	-	-
Total Debt Repaid	-49,025	-34,376	-38,648	-
Net Debt Issued (Repaid)	42,500	-	-7,000	7,000
Common Dividends Paid	-6,555	-6,555	-3,595	-6,411
Financing Cash Flow	35,945	-6,555	-10,595	588.54
Foreign Exchange Rate Adjustments	2.44	2.44	0.07	0.62
Net Cash Flow	70,810	32,644	15,506	-39,292
Free Cash Flow	45,065	61,437	19,699	-39,368
Free Cash Flow Growth	77.05%	211.89%	-	-
Free Cash Flow Margin	6.44%	8.74%	4.37%	-21.98%
Free Cash Flow Per Share	7760.83	9634.90	3287.46	-6570.08
Cash Interest Paid	528.63	528.63	131.36	-
Cash Income Tax Paid	2,997	2,997	1,994	1,508
Levered Free Cash Flow	20,548	41,165	13,971	-
Unlevered Free Cash Flow	20,920	41,495	14,053	-
Change in Working Capital	32,511	48,156	10,621	-40,073