HNX:PEN 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 2020	FY 2019
Period Ending	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Net Income	1,751	1,010	-15,451	6,450	3,139
Depreciation & Amortization	3,096	3,289	4,003	6,977	6,871
Loss (Gain) From Sale of Assets	443.87	-	-1.8	-	-276.49
Other Operating Activities	532	3,875	-758.17	4,484	1,588
Change in Accounts Receivable	-25,530	-38,464	255.59	-74,197	-695.72
Change in Inventory	-23,533	-4,994	-4,412	-8,962	6,408
Change in Accounts Payable	-9,172	12,122	48,178	31,752	-22,769
Change in Other Net Operating Assets	248.16	-347.95	764.07	-734.32	909.42
Operating Cash Flow	-57,267	-21,281	32,578	24,052	-4,825
Operating Cash Flow Growth	-	-	35.45%	-	-
Capital Expenditures	-1,812	-1,085	-	-1,939	-5,917
Sale of Property, Plant & Equipment	-	-	1.8	-	1.82
Investment in Securities	-	-750	-	-	-
Other Investing Activities	686.35	408.73	515.42	951.62	363.57
Investing Cash Flow	-1,126	-1,427	1,517	-987.02	-5,552
Long-Term Debt Issued	344,526	120,984	91,293	208,899	178,995
Long-Term Debt Repaid	-284,629	-117,876	-102,593	-206,516	-162,560
Net Debt Issued (Repaid)	59,897	3,108	-11,300	2,384	16,435
Common Dividends Paid	-	-	-	-2,500	-2,500
Financing Cash Flow	59,897	3,108	-11,300	-116.4	13,935
Foreign Exchange Rate Adjustments	0.92	0.42	-22.3	5.5	-4.78
Net Cash Flow	1,505	-19,599	22,773	22,954	3,553
Free Cash Flow	-59,079	-22,366	32,578	22,113	-10,743
Free Cash Flow Growth	-	-	47.32%	-	-
Free Cash Flow Margin	-15.21%	-8.33%	24.32%	7.70%	-3.04%
Free Cash Flow Per Share	-11815.85	-4473.26	6515.59	4422.83	-1933.43
Cash Interest Paid	8,620	5,131	7,140	9,091	9,561
Cash Income Tax Paid	-	-	774.12	565.58	873.97
Levered Free Cash Flow	-57,681	-27,812	-	-55,790	-
Unlevered Free Cash Flow	-52,245	-24,605	-	-50,108	-
Change in Working Capital	-63,090	-29,455	44,785	6,142	-16,148

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