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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	341,531	317,569	42,586	1,111	173.7	306.41
Depreciation & Amortization	-309,429	-309,380	3,704	5,476	5,368	5,350
Loss (Gain) From Sale of Assets	-1,356	-1,314	-26,152	-	-2,907	107.02
Loss (Gain) From Sale of Investments	-	-	-	-392.36	-	-
Other Operating Activities	27,128	21,966	7,427	1,290	1,061	-9,007
Change in Accounts Receivable	-207,123	-207,123	823.01	12,977	-18,301	-2,815
Change in Inventory	-33,388	11,641	-10,744	-898.7	7,514	-5,965
Change in Accounts Payable	104,650	106,701	-47,016	33,560	-48,630	17,478
Change in Other Net Operating Assets	63,100	-	7,318	181.18	181.18	-5,170
Operating Cash Flow	-14,886	-59,941	-22,054	53,304	-55,539	283.9
Capital Expenditures	-805.45	-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	-135,740	-135,782	498.13	392.36	113.21	692.11
Investing Cash Flow	-36,546	-36,588	68,846	-415.73	1,714	-178.36
Short-Term Debt Issued	-	60,120	500	5,650	-	-
Long-Term Debt Issued	-	-	-	-	26,399	15,050
Total Debt Issued	139,598	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	-52,930	-5,016	-5,470	-10,666	-16,413	-15,050
Net Debt Issued (Repaid)	86,668	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	81,542	49,979	-4,450	-5,016	9,986	-4,292
Net Cash Flow	30,110	-46,550	42,342	47,872	-43,839	-4,187
Free Cash Flow	-15,692	-60,746	-22,054	52,496	-56,732	-586.57
Free Cash Flow Margin	-5.04%	-23.12%	-8.66%	47.47%	-34.15%	-0.34%
Free Cash Flow Per Share	-2256.06	-7825.92	-2042.03	4891.97	-5334.61	-54.88
Cash Interest Paid	1,040	1,040	-	28.5	224.9	-
Cash Income Tax Paid	10,415	10,415	552.9	-	-	2,980
Levered Free Cash Flow	-722,469	-823,113	-41,258	51,221	-55,794	-
Unlevered Free Cash Flow	-721,334	-822,463	-41,258	51,239	-55,653	-
Change in Working Capital	-72,760	-88,782	-49,619	45,820	-59,235	3,527

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