HNX:SPC 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	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Net Income	21,737	-48,500	-33,482	24,044	26,103
Depreciation & Amortization	-	4,870	5,775	-	-
Other Amortization	-	32.08	-	-	-
Loss (Gain) From Sale of Investments	-	-310.75	-162.3	-	-
Other Operating Activities	8,513	1,889	-12,648	-48,506	-60,112
Change in Accounts Receivable	-	96,146	-56,994	-	-
Change in Inventory	-	-34,900	174,288	-	-
Change in Accounts Payable	-	-31,127	23,927	-	-
Change in Other Net Operating Assets	-	-695.06	-693.7	-	-
Operating Cash Flow	30,250	-12,595	100,010	-24,461	-34,009
Capital Expenditures	-2,721	-358	-2,836	-832.16	-7,878
Sale of Property, Plant & Equipment	1,390	295.27	177.99	366.25	300.08
Investment in Securities	-	-5,250	-	-	-
Other Investing Activities	1,823	47.67	45.73	1,360	1,771
Investing Cash Flow	-758.64	-5,265	-2,613	893.98	-1,118
Long-Term Debt Issued	377,033	482,414	515,239	589,518	588,789
Long-Term Debt Repaid	-390,704	-476,217	-594,220	-576,796	-557,953
Net Debt Issued (Repaid)	-13,672	6,198	-78,981	12,722	30,836
Common Dividends Paid	-244.38	-7,259	-11,915	-6,219	-15,810
Financing Cash Flow	-13,916	-1,062	-90,896	6,503	15,027
Foreign Exchange Rate Adjustments	201.96	778.15	-7,152	-60.04	893.35
Net Cash Flow	15,777	-18,143	-650.42	-17,125	-19,207
Free Cash Flow	27,529	-12,953	97,174	-25,294	-41,888
Free Cash Flow Margin	2.92%	-1.50%	9.27%	-2.10%	-3.78%
Free Cash Flow Per Share	2614.32	-1230.09	9228.30	-2401.64	-3978.03
Cash Interest Paid	-	8,717	13,384	11,704	8,031
Cash Income Tax Paid	-	4,414	6,908	9,978	10,521
Levered Free Cash Flow	33,713	20,123	149,736	16,612	-33,588
Unlevered Free Cash Flow	38,458	25,576	158,030	24,171	-28,568
Change in Working Capital	-	29,425	140,527	-	-

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