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 2020	FY 2019	FY 2016	2015
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019	Dec '16 Dec 31, 2016	2015
Net Income	1,686	1,010	-15,451	6,450	3,139	6,862	Upgrade
Depreciation & Amortization	3,220	3,289	4,003	6,977	6,871	6,420	Upgrade
Loss (Gain) From Sale of Assets	26.95	-	-1.8	-	-276.49	-8,489	Upgrade
Other Operating Activities	5,437	3,875	-758.17	4,484	1,588	3,408	Upgrade
Change in Accounts Receivable	-32,969	-38,464	255.59	-74,197	-695.72	27,298	Upgrade
Change in Inventory	-42,532	-4,994	-4,412	-8,962	6,408	-1,011	Upgrade
Change in Accounts Payable	16,420	12,122	48,178	31,752	-22,769	-60,958	Upgrade
Change in Other Net Operating Assets	499.92	-347.95	764.07	-734.32	909.42	780.11	Upgrade
Operating Cash Flow	-61,306	-21,281	32,578	24,052	-4,825	-25,690	Upgrade
Operating Cash Flow Growth	-	-	35.45%	-	-	-	Upgrade
Capital Expenditures	-2,420	-1,085	-	-1,939	-5,917	-5,056	Upgrade
Sale of Property, Plant & Equipment	-	-	1.8	-	1.82	10,084	Upgrade
Investment in Securities	-750	-750	-	-	-	-	Upgrade
Other Investing Activities	825.66	408.73	515.42	951.62	363.57	787.92	Upgrade
Investing Cash Flow	-2,345	-1,427	1,517	-987.02	-5,552	7,213	Upgrade
Long-Term Debt Issued	-	120,984	91,293	208,899	178,995	149,923	Upgrade
Long-Term Debt Repaid	-	-117,876	-102,593	-206,516	-162,560	-142,582	Upgrade
Net Debt Issued (Repaid)	59,822	3,108	-11,300	2,384	16,435	7,341	Upgrade
Common Dividends Paid	-	-	-	-2,500	-2,500	-4,996	Upgrade
Financing Cash Flow	59,822	3,108	-11,300	-116.4	13,935	2,346	Upgrade
Foreign Exchange Rate Adjustments	1.22	0.42	-22.3	5.5	-4.78	-73.04	Upgrade
Net Cash Flow	-3,827	-19,599	22,773	22,954	3,553	-16,205	Upgrade
Free Cash Flow	-63,726	-22,366	32,578	22,113	-10,743	-30,747	Upgrade
Free Cash Flow Growth	-	-	47.32%	-	-	-	Upgrade
Free Cash Flow Margin	-21.68%	-8.33%	24.32%	7.70%	-3.04%	-12.95%	Upgrade
Free Cash Flow Per Share	-12736.59	-4473.26	6515.59	4422.83	-1933.43	-6147.80	Upgrade
Cash Interest Paid	7,054	5,131	7,140	9,091	9,561	5,028	Upgrade
Cash Income Tax Paid	-	-	774.12	565.58	873.97	3,220	Upgrade
Levered Free Cash Flow	-52,337	-27,812	-	-55,790	-	-42,856	Upgrade
Unlevered Free Cash Flow	-47,928	-24,605	-	-50,108	-	-39,552	Upgrade
Change in Working Capital	-71,676	-29,455	44,785	6,142	-16,148	-33,891	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.