HNX:PLC 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	Jan '25 Jan 1, 2025	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Net Income	26,985	43,221	101,918	116,957	174,474
Depreciation & Amortization	94,340	98,632	95,353	102,148	106,993
Other Amortization	1,925	-	4,258	715.46	715.52
Loss (Gain) From Sale of Assets	-37,507	-28,229	-34,145	-24,313	-36,691
Other Operating Activities	96,968	-49,995	-3,682	-19,978	25,492
Change in Accounts Receivable	196,656	86,575	186,629	-8,614	-150,925
Change in Inventory	9,534	318,033	58,449	-181,448	-206,213
Change in Accounts Payable	-	-	6,298	-372,230	396,752
Change in Other Net Operating Assets	-472,967	-462,345	-1,129	10,881	16,864
Operating Cash Flow	-84,066	5,892	413,950	-375,881	327,461
Operating Cash Flow Growth	-	-98.58%	-	-	-32.05%
Capital Expenditures	-50,659	-41,502	-58,477	-37,133	-43,376
Sale of Property, Plant & Equipment	310.21	265.55	452	532.04	491
Investment in Securities	20,708	-	-	479,254	-238,255
Other Investing Activities	40,519	28,656	27,714	47,910	42,463
Investing Cash Flow	10,878	-251,213	-218,937	490,564	-238,677
Long-Term Debt Issued	5,254,071	4,678,813	4,115,981	5,389,502	4,337,873
Short-Term Debt Repaid	-4,944,879	-4,324,940	-	-5,168,527	-4,673,996
Long-Term Debt Repaid	-	-	-4,521,426	-	-
Total Debt Repaid	-4,944,879	-4,324,940	-4,521,426	-5,168,527	-4,673,996
Net Debt Issued (Repaid)	309,192	353,873	-405,446	220,975	-336,123
Common Dividends Paid	-40,323	-96,776	-56,705	-161,093	-74,321
Financing Cash Flow	268,869	257,098	-462,150	59,882	-410,444
Foreign Exchange Rate Adjustments	-20.37	-455	4,828	-470.69	-1,015
Net Cash Flow	195,661	11,322	-262,309	174,094	-322,674
Free Cash Flow	-134,725	-35,610	355,474	-413,013	284,085
Free Cash Flow Growth	-	-	-	-	-33.60%
Free Cash Flow Margin	-1.73%	-0.51%	4.46%	-4.80%	4.14%
Free Cash Flow Per Share	-1667.44	-440.73	4399.56	-5111.70	3516.01
Cash Interest Paid	98,594	85,068	118,003	83,720	72,338
Cash Income Tax Paid	23,972	34,661	40,301	48,615	44,286
Levered Free Cash Flow	-109,304	-737.79	298,948	-273,041	177,566
Unlevered Free Cash Flow	-45,967	52,749	372,346	-220,016	221,754
Change in Working Capital	-266,777	-57,737	250,249	-551,411	56,478

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