South West Petrovietnam Fertilizer and Chemicals JSC (HNX:PSW)

HNX:PSW Cash Flow Statement

Financials in millions VND. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2017	FY 2016
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2017	Dec 31, 2016
Net Income	22,728	9,454	2,062	9,953	28,117
Depreciation & Amortization	1,584	1,502	1,628	5,062	5,186
Loss (Gain) From Sale of Assets	-1,299	-1,254	-827.97	-5,460	-7,304
Asset Writedown & Restructuring Costs	-	-	-	-	-1,965
Other Operating Activities	-8,208	-4,335	-2,092	-4,075	-8,633
Change in Accounts Receivable	-41,468	9,290	-95,268	-41,820	27,652
Change in Inventory	-153,300	57,894	73,239	-117,909	70,970
Change in Accounts Payable	184,186	-50,230	15,185	88,922	-75,043
Change in Other Net Operating Assets	-68.57	735.85	-259	-1,193	-501.64
Operating Cash Flow	4,202	23,057	-6,333	-66,521	38,477
Capital Expenditures	-1,470	-	-	-177.87	-2,031
Sale of Property, Plant & Equipment	-	-	-	10,540	-
Other Investing Activities	3,358	1,063	845.31	5,513	6,664
Investing Cash Flow	-46,112	1,063	845.31	-4,125	4,634
Short-Term Debt Issued	-	15,895	-	50,000	-
Total Debt Issued	58,895	15,895	-	50,000	-
Short-Term Debt Repaid	-	-	-	-50,000	-
Total Debt Repaid	-15,895	-	-	-50,000	-
Net Debt Issued (Repaid)	43,000	15,895	-	-	-
Common Dividends Paid	-8,442	-8,492	-15,540	-9,850	-23,868
Financing Cash Flow	34,558	7,403	-15,540	-9,850	-23,868
Foreign Exchange Rate Adjustments	0.35	0.35	0.2	-0.02	0.12
Net Cash Flow	-7,352	31,524	-21,027	-80,495	19,243
Free Cash Flow	2,732	23,057	-6,333	-66,699	36,446
Free Cash Flow Margin	0.08%	0.85%	-0.19%	-3.27%	1.63%
Free Cash Flow Per Share	160.79	1356.31	-372.54	-3136.26	1711.05
Cash Interest Paid	1,156	581.14	1,279	37.25	-
Cash Income Tax Paid	4,979	-	133.26	3,154	9,701
Levered Free Cash Flow	4,119	23,603	-	-66,341	-
Unlevered Free Cash Flow	4,851	23,971	-	-66,317	-
Change in Working Capital	-10,650	17,690	-7,102	-72,000	23,077

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