HNX:L40 Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	42,582	1,111	173.7	306.41
Depreciation & Amortization	-19,476	5,476	5,368	5,350
Loss (Gain) From Sale of Assets	-	-392.36	-2,907	107.02
Loss (Gain) From Sale of Investments	-8,620	-	-	-
Other Operating Activities	7,998	1,290	1,061	-9,007
Change in Accounts Receivable	964.05	13,261	-18,301	-2,815
Change in Inventory	-10,744	-898.7	7,514	-5,965
Change in Accounts Payable	-47,730	33,276	-48,630	17,478
Change in Other Net Operating Assets	7,318	181.18	181.18	-5,170
Operating Cash Flow	-27,707	53,304	-55,539	283.9
Capital Expenditures	-	-808.1	-1,193	-870.46
Sale of Property, Plant & Equipment	74,001	-	2,794	-
Other Investing Activities	492.91	392.36	113.21	692.11
Investing Cash Flow	74,494	-415.73	1,714	-178.36
Short-Term Debt Issued	500	5,650	-	-
Long-Term Debt Issued	-	-	26,399	15,050
Total Debt Issued	500	5,650	26,399	15,050
Short-Term Debt Repaid	-5,470	-10,666	-	-
Long-Term Debt Repaid	-	-	-16,413	-15,050
Total Debt Repaid	-5,470	-10,666	-16,413	-15,050
Net Debt Issued (Repaid)	-4,970	-5,016	9,986	-
Common Dividends Paid	-	-	-	-4,292
Other Financing Activities	519.98	-	-	-
Financing Cash Flow	-4,450	-5,016	9,986	-4,292
Net Cash Flow	42,337	47,872	-43,839	-4,187
Free Cash Flow	-27,707	52,496	-56,732	-586.57
Free Cash Flow Margin	-8.13%	47.47%	-34.15%	-0.34%
Free Cash Flow Per Share	-7745.63	15644.60	-16003.87	-164.63
Cash Interest Paid	-	28.5	224.9	-
Cash Income Tax Paid	-	-	-	2,980
Levered Free Cash Flow	-37,034	51,201	-55,794	-
Unlevered Free Cash Flow	-37,034	51,219	-55,653	-
Change in Net Working Capital	49,002	-47,891	58,767	-

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