HNX: PEN 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 2016	FY 2015
Period Ending	Dec '24 Dec 31, 2024	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '16 Dec 31, 2016	Dec '15 Dec 31, 2015
Net Income	1,010	1,010	-15,451	6,862	2,846
Depreciation & Amortization	3,289	3,289	4,003	6,420	5,749
Loss (Gain) From Sale of Assets	-408.73	-408.73	-517.22	-8,489	-1,163
Other Operating Activities	2,269	2,269	-242.75	3,408	10,041
Change in Accounts Receivable	-40,224	-40,224	255.59	27,298	-64,905
Change in Inventory	-5,354	-5,354	-4,412	-1,011	-12,333
Change in Accounts Payable	14,137	14,137	48,178	-60,958	53,889
Change in Other Net Operating Assets	-347.95	-347.95	764.07	780.11	1,392
Operating Cash Flow	-23,402	-23,402	32,578	-25,690	-4,482
Capital Expenditures	-724.85	-724.85	-	-5,056	-8,260
Sale of Property, Plant & Equipment	-	-	1.8	10,084	752.23
Other Investing Activities	408.73	408.73	515.42	787.92	215.54
Investing Cash Flow	-1,066	-1,066	1,517	7,213	-8,690
Long-Term Debt Issued	120,984	120,984	91,293	149,923	111,639
Long-Term Debt Repaid	-117,876	-117,876	-102,593	-142,582	-83,809
Net Debt Issued (Repaid)	3,108	3,108	-11,300	7,341	27,830
Common Dividends Paid	-	-	-	-4,996	-5,572
Financing Cash Flow	3,108	3,108	-11,300	2,346	22,258
Foreign Exchange Rate Adjustments	8.15	8.15	-22.3	-73.04	41.54
Net Cash Flow	-21,352	-21,352	22,773	-16,205	9,127
Free Cash Flow	-24,127	-24,127	32,578	-30,747	-12,742
Free Cash Flow Margin	-8.99%	-8.99%	24.31%	-12.95%	-5.32%
Free Cash Flow Per Share	-4823.44	-4823.44	6515.26	-6147.80	-2547.45
Cash Interest Paid	5,131	5,131	7,140	5,028	3,152
Cash Income Tax Paid	-	-	774.12	3,220	59.97
Levered Free Cash Flow	-29,564	-29,564	-	-42,856	-
Unlevered Free Cash Flow	-26,357	-26,357	-	-39,552	-
Change in Net Working Capital	29,276	29,276	-	30,444	-

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