HNX:PSD 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	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	143,098	82,610	62,198	112,527	143,501
Depreciation & Amortization	4,492	10,592	6,613	3,926	2,564
Other Amortization	66.11	66.11	-	-	173.28
Loss (Gain) From Sale of Assets	-	-915.67	-	-20,812	-26,268
Other Operating Activities	-82,265	-57,612	-81,303	-9,051	67,146
Change in Accounts Receivable	-816,154	366,496	97,156	342,199	-141,552
Change in Inventory	-435,687	338,235	568,231	-852,391	-240,652
Change in Accounts Payable	755,306	-377,094	-274,516	-992,843	445,227
Change in Other Net Operating Assets	723.55	-573.92	2,935	-2,456	-230.84
Operating Cash Flow	-470,489	361,804	384,925	-1,383,410	211,913
Operating Cash Flow Growth	-	-6.01%	-	-	-49.29%
Capital Expenditures	-7,542	-	-1,897	-9,740	-1,387
Sale of Property, Plant & Equipment	249.77	200	-	-	-
Investment in Securities	-	-341,900	-331,171	-598,640	42,735
Other Investing Activities	104,030	51,465	48,159	23,787	27,553
Investing Cash Flow	-388,372	-290,235	-284,909	-584,593	68,902
Short-Term Debt Issued	6,067,315	4,405,209	5,036,738	4,909,718	3,471,534
Total Debt Issued	6,067,315	4,405,209	5,036,738	4,909,718	3,471,534
Short-Term Debt Repaid	-5,033,099	-4,394,590	-5,129,445	-3,809,289	-3,812,332
Total Debt Repaid	-5,033,099	-4,394,590	-5,129,445	-3,809,289	-3,812,332
Net Debt Issued (Repaid)	1,034,217	10,619	-92,708	1,100,429	-340,797
Issuance of Common Stock	-	-	15,750	2,680	-
Common Dividends Paid	-51,825	-41,460	-31,908	-46,022	-30,413
Financing Cash Flow	982,392	-30,841	-108,866	1,057,087	-371,210
Foreign Exchange Rate Adjustments	-24.46	47.8	-4.48	-909.27	1.26
Net Cash Flow	123,506	40,776	-8,854	-911,825	-90,394
Free Cash Flow	-478,031	361,804	383,028	-1,393,149	210,527
Free Cash Flow Growth	-	-5.54%	-	-	-49.51%
Free Cash Flow Margin	-6.11%	6.35%	5.66%	-16.13%	2.45%
Free Cash Flow Per Share	-9223.43	6980.88	7390.38	-26856.35	4259.62
Cash Interest Paid	79,322	48,364	112,510	55,856	27,640
Cash Income Tax Paid	29,648	23,942	15,091	34,349	56,827
Levered Free Cash Flow	-518,045	362,245	856,728	-1,449,080	278,192
Unlevered Free Cash Flow	-466,659	392,607	907,451	-1,413,594	295,251
Change in Working Capital	-535,880	327,063	397,416	-1,469,999	24,797

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