HNX:SDU Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	49,357	1,260	1,032
Depreciation & Amortization	7,514	7,466	7,557
Loss (Gain) From Sale of Assets	-	-	-2,091
Provision & Write-off of Bad Debts	-47.68	-47.68	193.24
Other Operating Activities	13,584	17,972	12,094
Change in Accounts Receivable	-3,173	-3,173	-14,259
Change in Inventory	12,941	12,941	-3,579
Change in Accounts Payable	4,902	4,902	-22,164
Change in Other Net Operating Assets	1,029	1,029	1,876
Operating Cash Flow	86,105	42,348	-19,340
Capital Expenditures	-204.37	-204.37	-
Sale of Property, Plant & Equipment	-	-	2,091
Investment in Securities	-360.75	-360.75	-
Investing Cash Flow	-559.05	-565.12	2,091
Long-Term Debt Issued	-	21,896	67,625
Long-Term Debt Repaid	-	-61,714	-50,034
Net Debt Issued (Repaid)	-77,760	-39,818	17,591
Financing Cash Flow	-77,760	-39,818	17,591
Net Cash Flow	7,786	1,965	341.89
Free Cash Flow	85,901	42,144	-19,340
Free Cash Flow Margin	47.59%	50.85%	-22.82%
Free Cash Flow Per Share	4302.83	2107.20	-967.00
Cash Interest Paid	262.39	262.39	1,952
Cash Income Tax Paid	7,170	1,196	2,723
Levered Free Cash Flow	-	32,240	-
Unlevered Free Cash Flow	-	41,689	-
Change in Working Capital	15,698	15,698	-38,125

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.