HNX:L18 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	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Net Income	168,671	203,979	42,062	30,635	34,945
Depreciation & Amortization	-	39,177	40,562	43,002	47,193
Other Amortization	-	90.39	-	-	-
Loss (Gain) From Sale of Assets	-	-4,507	-6,223	-3,473	-
Other Operating Activities	-89,042	380,067	97,031	2,966	153,331
Change in Accounts Receivable	-	-350,557	-147,783	179,572	-299,658
Change in Inventory	-	684,483	-1,741,931	-420,855	-413,115
Change in Accounts Payable	-	-729,677	1,616,049	-111,377	-34,749
Change in Income Taxes	-	-83,837	-59,888	-	-
Change in Other Net Operating Assets	-	-14,728	3,058	13,081	-7,450
Operating Cash Flow	79,629	124,492	-157,064	-266,449	-519,502
Operating Cash Flow Growth	-36.04%	-	-	-	-
Capital Expenditures	-58,298	-35,125	-38,625	-14,653	-40,225
Sale of Property, Plant & Equipment	-	298.29	63.14	39.81	227.27
Investment in Securities	-30,977	-3,435	-	-	-
Other Investing Activities	11,282	4,098	6,223	3,473	3,166
Investing Cash Flow	-155,570	-15,781	-82,505	-46,140	-36,832
Long-Term Debt Issued	2,251,521	2,804,254	2,892,488	1,934,591	2,110,824
Long-Term Debt Repaid	-2,201,135	-2,799,952	-2,523,036	-1,455,336	-1,780,983
Net Debt Issued (Repaid)	50,387	4,302	369,453	479,255	329,841
Issuance of Common Stock	48,679	7,350	-	-	114,690
Common Dividends Paid	-13.94	-44,188	-69,351	-10,502	-19,058
Other Financing Activities	-	-	-	-	-8,822
Financing Cash Flow	99,052	-32,536	300,101	468,752	416,651
Foreign Exchange Rate Adjustments	87.71	9.56	-	-	-3.11
Net Cash Flow	23,199	76,185	60,532	156,163	-139,686
Free Cash Flow	21,331	89,367	-195,690	-281,102	-559,727
Free Cash Flow Growth	-76.13%	-	-	-	-
Free Cash Flow Margin	0.44%	1.81%	-6.35%	-12.71%	-19.57%
Free Cash Flow Per Share	466.35	1953.81	-4278.32	-6145.66	-13356.33
Cash Interest Paid	-	-	-	28,794	10,446
Cash Income Tax Paid	-	-	-	10,778	7,545
Levered Free Cash Flow	-191,277	70,140	-229,565	-318,169	-761,105
Unlevered Free Cash Flow	-157,992	137,290	-192,135	-295,622	-744,980
Change in Working Capital	-	-494,316	-330,496	-339,580	-754,972

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