40 Investment and Construction JSC (HNX:L40)
Vietnam · Delayed Price · Currency is VND 22,600
-100 (-0.44%)
At close: Aug 13, 2026
HNX:L40 Cash Flow Statement
Financials in millions VND. Fiscal year is January - December.
Millions VND. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 348,214 | 317,569 | 42,586 | 1,111 | 173.7 | 306.41 |
Depreciation & Amortization | -309,448 | -309,380 | 3,704 | 5,476 | 5,368 | 5,350 |
Loss (Gain) From Sale of Assets | -1,314 | -1,314 | -26,152 | - | -2,907 | 107.02 |
Loss (Gain) From Sale of Investments | - | - | - | -392.36 | - | - |
Other Operating Activities | 37,515 | 21,966 | 7,427 | 1,290 | 1,061 | -9,007 |
Change in Accounts Receivable | -93,394 | -207,123 | 823.01 | 12,977 | -18,301 | -2,815 |
Change in Inventory | -33,652 | 11,641 | -10,744 | -898.7 | 7,514 | -5,965 |
Change in Accounts Payable | 94,727 | 106,701 | -47,016 | 33,560 | -48,630 | 17,478 |
Change in Other Net Operating Assets | -185.23 | - | 7,318 | 181.18 | 181.18 | -5,170 |
Operating Cash Flow | 42,462 | -59,941 | -22,054 | 53,304 | -55,539 | 283.9 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -1,654 | -805.45 | - | -808.1 | -1,193 | -870.46 |
Sale of Property, Plant & Equipment | 4,000 | 4,000 | 68,348 | - | 2,794 | - |
Investment in Securities | 96,000 | 96,000 | - | - | - | - |
Other Investing Activities | -135,955 | -135,782 | 498.13 | 392.36 | 113.21 | 692.11 |
Investing Cash Flow | -37,609 | -36,588 | 68,846 | -415.73 | 1,714 | -178.36 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | 60,120 | 500 | 5,650 | - | - |
Long-Term Debt Issued | - | - | - | - | 26,399 | 15,050 |
Total Debt Issued | 137,848 | 60,120 | 500 | 5,650 | 26,399 | 15,050 |
Short-Term Debt Repaid | - | -5,016 | -5,470 | -10,666 | - | - |
Long-Term Debt Repaid | - | - | - | - | -16,413 | -15,050 |
Total Debt Repaid | -132,153 | -5,016 | -5,470 | -10,666 | -16,413 | -15,050 |
Net Debt Issued (Repaid) | 5,695 | 55,105 | -4,970 | -5,016 | 9,986 | - |
Issuance of Common Stock | - | - | 519.98 | - | - | - |
Common Dividends Paid | -5,126 | -5,126 | - | - | - | -4,292 |
Financing Cash Flow | 568.59 | 49,979 | -4,450 | -5,016 | 9,986 | -4,292 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | 5,421 | -46,550 | 42,342 | 47,872 | -43,839 | -4,187 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 40,807 | -60,746 | -22,054 | 52,496 | -56,732 | -586.57 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | 13.21% | -23.12% | -8.66% | 47.47% | -34.15% | -0.34% |
Free Cash Flow Per Share | 2008.54 | -3557.24 | -928.19 | 2223.62 | -2424.81 | -24.94 |
Levered Free Cash Flow | -755,004 | -823,113 | -41,258 | 51,221 | -55,794 | - |
Unlevered Free Cash Flow | -753,862 | -822,463 | -41,258 | 51,239 | -55,653 | - |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 1,828 | 1,040 | - | 28.5 | 224.9 | - |
Cash Income Tax Paid | 3,371 | 10,415 | 552.9 | - | - | 2,980 |
Change in Working Capital | -32,505 | -88,782 | -49,619 | 45,820 | -59,235 | 3,527 |