HNX:L40 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	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	177,455	42,586	1,111	173.7	306.41
Depreciation & Amortization	13,926	3,704	5,476	5,368	5,350
Loss (Gain) From Sale of Assets	-119,874	-	-	-2,907	107.02
Loss (Gain) From Sale of Investments	-26,152	-26,152	-392.36	-	-
Other Operating Activities	29,119	7,427	1,290	1,061	-9,007
Change in Accounts Receivable	-189,933	823.01	12,977	-18,301	-2,815
Change in Inventory	-7,405	-10,744	-898.7	7,514	-5,965
Change in Accounts Payable	-8,421	-47,016	33,560	-48,630	17,478
Change in Other Net Operating Assets	7,182	7,318	181.18	181.18	-5,170
Operating Cash Flow	-124,102	-22,054	53,304	-55,539	283.9
Capital Expenditures	-	-	-808.1	-1,193	-870.46
Sale of Property, Plant & Equipment	40,066	68,348	-	2,794	-
Other Investing Activities	53,849	498.13	392.36	113.21	692.11
Investing Cash Flow	111,914	68,846	-415.73	1,714	-178.36
Short-Term Debt Issued	-	500	5,650	-	-
Long-Term Debt Issued	-	-	-	26,399	15,050
Total Debt Issued	48,265	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	-500	-5,470	-10,666	-16,413	-15,050
Net Debt Issued (Repaid)	47,765	-4,970	-5,016	9,986	-
Issuance of Common Stock	460	519.98	-	-	-
Common Dividends Paid	-	-	-	-	-4,292
Financing Cash Flow	47,765	-4,450	-5,016	9,986	-4,292
Net Cash Flow	35,578	42,342	47,872	-43,839	-4,187
Free Cash Flow	-124,102	-22,054	52,496	-56,732	-586.57
Free Cash Flow Margin	-43.41%	-8.66%	47.47%	-34.15%	-0.34%
Free Cash Flow Per Share	-11436.19	-2042.03	4891.97	-5334.61	-54.88
Cash Interest Paid	-	-	28.5	224.9	-
Cash Income Tax Paid	10,968	552.9	-	-	2,980
Levered Free Cash Flow	-124,395	-41,258	51,221	-55,794	-
Unlevered Free Cash Flow	-124,395	-41,258	51,239	-55,653	-
Change in Working Capital	-198,576	-49,619	45,820	-59,235	3,527

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