HNX:KSV Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Net Income	2,023,084	1,275,830	163,507	96,502	833,823
Depreciation & Amortization	1,208,270	1,239,962	1,010,621	773,906	643,774
Other Amortization	-	1,538	-	-	-
Loss (Gain) From Sale of Assets	-50,377	-7,014	-9,510	-5,975	-4,860
Other Operating Activities	-72,665	127,858	-41,617	-20,358	318,060
Change in Accounts Receivable	-1,080,328	-548,044	91,636	-490,697	272,842
Change in Inventory	56,515	-575,820	568,605	1,189,463	-2,433,852
Change in Accounts Payable	-103,081	-473,596	-1,108,861	-605,371	1,701,541
Change in Other Net Operating Assets	229,787	72,603	48,465	-33,518	-133,205
Operating Cash Flow	2,211,205	1,113,317	722,845	903,953	1,198,123
Operating Cash Flow Growth	98.61%	54.02%	-20.04%	-24.55%	360.24%
Capital Expenditures	-291,966	-133,211	-658,737	-704,403	-1,512,202
Sale of Property, Plant & Equipment	-	-	1,082	2,057	-
Investment in Securities	9,908	-22,081	-	-	105
Other Investing Activities	6,268	8,746	6,107	5,911	4,860
Investing Cash Flow	-275,790	-146,546	-661,548	-696,435	-1,517,238
Long-Term Debt Issued	2,346,523	4,135,689	6,707,963	5,620,035	3,893,557
Long-Term Debt Repaid	-3,695,741	-4,830,620	-6,833,015	-5,622,180	-3,542,479
Net Debt Issued (Repaid)	-1,349,218	-694,931	-125,052	-2,144	351,078
Repurchase of Common Stock	-	-	-112.71	-	-
Common Dividends Paid	-294,177	-125,717	-39,542	-60,453	-64,154
Other Financing Activities	0	8,719	10,998	7,159	3,420
Financing Cash Flow	-1,643,395	-811,929	-153,709	-55,438	290,344
Foreign Exchange Rate Adjustments	-	0.03	0.31	0.38	-0.17
Net Cash Flow	292,019	154,843	-92,411	152,080	-28,770
Free Cash Flow	1,919,239	980,106	64,108	199,550	-314,079
Free Cash Flow Growth	95.82%	1428.83%	-67.87%	-	-
Free Cash Flow Margin	13.33%	7.40%	0.54%	1.63%	-3.93%
Free Cash Flow Per Share	9595.80	4900.53	320.54	997.75	-1570.39
Cash Interest Paid	-	244,077	350,387	-	-
Cash Income Tax Paid	-	222,547	74,736	160,380	145,469
Levered Free Cash Flow	1,834,841	1,314,356	588,672	1,145,962	-927,642
Unlevered Free Cash Flow	1,834,841	1,465,662	799,477	1,333,133	-806,125
Change in Working Capital	-897,107	-1,524,857	-400,155	59,877	-592,674

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