HNX:PTS 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	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	10,819	3,821	378.66	9,266	11,428
Depreciation & Amortization	25,689	25,372	24,138	23,624	26,278
Loss (Gain) From Sale of Assets	-	-1,278	-4,203	-220.94	-113.48
Other Operating Activities	-607.81	-25.03	-2,779	-1,889	426.77
Change in Accounts Receivable	-3,882	10,955	118.47	-4,604	-2,754
Change in Inventory	3,948	-6,316	-2,404	2,366	3,012
Change in Accounts Payable	-4,500	-15,849	11,132	14,713	-5,169
Change in Other Net Operating Assets	-7,573	2,248	-4,224	-7,099	4,168
Operating Cash Flow	23,893	18,928	22,157	36,156	37,275
Operating Cash Flow Growth	26.23%	-14.57%	-38.72%	-3.00%	-49.59%
Capital Expenditures	-13,129	-7,990	-15,219	-14,444	-5,805
Sale of Property, Plant & Equipment	-	1,261	4,188	181.82	93.18
Other Investing Activities	18.22	17.46	14.93	39.12	20.3
Investing Cash Flow	-13,111	-6,712	-11,015	-14,223	-5,692
Long-Term Debt Issued	77,750	68,173	70,801	50,204	20,882
Total Debt Issued	77,750	68,173	70,801	50,204	20,882
Long-Term Debt Repaid	-82,048	-84,504	-84,955	-63,444	-42,907
Total Debt Repaid	-82,048	-84,504	-84,955	-63,444	-42,907
Net Debt Issued (Repaid)	-4,299	-16,331	-14,154	-13,240	-22,026
Common Dividends Paid	-2,775	-1,110	-4,441	-4,441	-4,445
Financing Cash Flow	-7,074	-17,441	-18,595	-17,681	-26,470
Net Cash Flow	3,709	-5,225	-7,453	4,252	5,113
Free Cash Flow	10,765	10,938	6,939	21,712	31,470
Free Cash Flow Growth	-1.58%	57.64%	-68.04%	-31.01%	-48.30%
Free Cash Flow Margin	2.92%	2.86%	1.76%	4.88%	8.98%
Free Cash Flow Per Share	1933.24	1964.41	1246.17	3899.06	5257.05
Cash Interest Paid	3,882	4,562	8,597	8,262	9,135
Cash Income Tax Paid	4,020	619.06	1,330	3,334	2,176
Levered Free Cash Flow	16,493	7,836	14,682	24,844	-
Unlevered Free Cash Flow	18,916	12,940	22,423	30,022	-
Change in Working Capital	-12,007	-8,962	4,623	5,376	-743.55

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