HNX:PMS 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	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	32,688	31,403	29,567	24,057	24,222
Depreciation & Amortization	9,611	9,319	10,103	9,679	9,410
Loss (Gain) From Sale of Assets	-7,032	299.43	-5,696	-6,290	-7,030
Other Operating Activities	-7,375	-3,434	-2,117	2,081	-3,060
Change in Accounts Receivable	7,408	68,444	-89,756	-9,844	45,380
Change in Inventory	-29,754	19,724	-3,292	2,907	-52,258
Change in Accounts Payable	7,306	-54,840	64,974	-5,269	14,792
Change in Other Net Operating Assets	-110.83	-5,165	5,651	-3,414	1,414
Operating Cash Flow	12,741	65,751	9,435	10,941	32,872
Operating Cash Flow Growth	-80.62%	596.87%	-13.77%	-66.72%	212.80%
Capital Expenditures	-14,387	-8,683	-2,700	-4,680	-1,762
Sale of Property, Plant & Equipment	-	15.49	24.16	74.05	-
Other Investing Activities	7,032	252.58	5,465	6,129	6,895
Investing Cash Flow	-7,355	-8,415	2,789	1,524	5,133
Short-Term Debt Issued	169,513	192,023	176,646	212,008	-
Long-Term Debt Issued	-	-	-	-	161,304
Total Debt Issued	169,513	192,023	176,646	212,008	161,304
Short-Term Debt Repaid	-155,339	-235,405	-161,144	-199,520	-
Long-Term Debt Repaid	-	-	-	-	-176,340
Total Debt Repaid	-155,339	-235,405	-161,144	-199,520	-176,340
Net Debt Issued (Repaid)	14,174	-43,382	15,502	12,489	-15,036
Common Dividends Paid	-21,008	-23,093	-19,571	-16,654	-15,676
Financing Cash Flow	-6,835	-66,475	-4,069	-4,165	-30,712
Foreign Exchange Rate Adjustments	-8.51	6.14	2.8	12.23	-12.62
Net Cash Flow	-1,458	-9,133	8,158	8,313	7,281
Free Cash Flow	-1,647	57,068	6,735	6,262	31,110
Free Cash Flow Growth	-	747.26%	7.57%	-79.87%	252.95%
Free Cash Flow Margin	-0.14%	4.12%	0.47%	0.40%	3.40%
Free Cash Flow Per Share	-228.65	7924.09	935.25	821.71	4018.81
Cash Interest Paid	3,232	3,570	3,465	2,719	2,508
Cash Income Tax Paid	10,742	5,764	5,706	-	2,480
Levered Free Cash Flow	-16,395	72,581	6,675	298.24	27,442
Unlevered Free Cash Flow	-14,322	74,863	9,149	2,125	28,960
Change in Working Capital	-15,150	28,163	-22,422	-18,587	9,329

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