HNX:OCH 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	Jan '22 Jan 1, 2022
Net Income	77,075	177,788	130,105	94,667	-441,864
Depreciation & Amortization	46,029	46,947	62,271	74,441	73,871
Other Amortization	876.92	762.08	-	-	-
Loss (Gain) From Sale of Assets	-13,124	-14,810	-54,190	-15,004	-17,616
Other Operating Activities	23,558	-12,131	19,147	3,822	392,153
Change in Accounts Receivable	-11,152	202,030	102,979	99,494	81,333
Change in Inventory	77,248	-2,893	2,043	12,663	-19,637
Change in Accounts Payable	-126,734	-145,395	-130,499	42,331	-189,354
Change in Other Net Operating Assets	-55,679	11,676	9,285	-9,546	9,215
Operating Cash Flow	18,098	263,976	141,142	359,211	-120,924
Operating Cash Flow Growth	-93.14%	87.03%	-60.71%	-	-
Capital Expenditures	-68,354	-10,118	-18,156	-17,517	-9,023
Sale of Property, Plant & Equipment	442.01	208.77	1,341	38.52	114.25
Investment in Securities	-1,000	-199,234	-2,083,290	-12,221	-
Other Investing Activities	11,711	24,108	25,369	13,881	15,280
Investing Cash Flow	-58,126	-166,637	-2,519,438	223,081	-29,796
Long-Term Debt Issued	126,573	375,731	1,533,911	10,937	20,000
Long-Term Debt Repaid	-275,870	-471,822	-12,523	-33,008	-
Net Debt Issued (Repaid)	-149,297	-96,091	1,521,388	-22,070	20,000
Issuance of Common Stock	111,359	2.01	320,000	-	-
Common Dividends Paid	-	-	-8.92	-8.1	-
Other Financing Activities	-	-	-	-	-211.21
Financing Cash Flow	-37,937	-96,089	1,841,379	-22,079	19,789
Foreign Exchange Rate Adjustments	21.51	8.59	10.34	-63.76	-20.18
Net Cash Flow	-77,944	1,258	-536,906	560,149	-130,952
Free Cash Flow	-50,255	253,858	122,986	341,694	-129,947
Free Cash Flow Growth	-	106.41%	-64.01%	-	-
Free Cash Flow Margin	-4.45%	25.80%	12.62%	34.32%	-32.55%
Free Cash Flow Per Share	-251.28	1269.29	614.93	1708.47	-649.74
Cash Interest Paid	108,528	108,743	615.16	19,161	12,869
Cash Income Tax Paid	33,690	46,272	23,440	40,764	6,727
Levered Free Cash Flow	-25,533	-23,195	46,047	328,311	226,292
Unlevered Free Cash Flow	42,010	44,161	58,677	337,392	234,751
Change in Working Capital	-116,317	65,419	-16,191	201,284	-127,468

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.