SARA Vietnam JSC (HNX:SRA)

SARA Vietnam JSC Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Net Income	-7,811	88.85	29,309	4,885	60,090	25,713
Depreciation & Amortization	2,648	1,720	1,813	428.04	-	-
Other Amortization	352.92	352.92	-	-	-	-
Loss (Gain) From Sale of Assets	-30.21	-30.21	-526.69	-2,466	-	-
Other Operating Activities	-232,599	-1,297	2,484	-643.54	-291,613	-146,967
Change in Accounts Receivable	48,342	48,342	244,180	-65,044	-	-
Change in Inventory	-30,978	-30,978	30,895	-23,820	-	-
Change in Accounts Payable	7,127	7,127	27,534	-5,863	-	-
Change in Other Net Operating Assets	-54.44	-54.44	109.27	391.17	-	-
Operating Cash Flow	-213,003	25,271	335,798	-92,132	-231,524	-121,254
Operating Cash Flow Growth	-	-92.47%	-	-	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Capital Expenditures	-490.28	-490.28	-5,583	-1,373	-	-
Investment in Securities	192,397	-54,175	-405,504	-	-85,050	-15,000
Other Investing Activities	30.21	30.21	90.85	2,687	95,923	61,150
Investing Cash Flow	191,694	-58,470	-364,700	66,109	372.89	46,150

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Long-Term Debt Issued	-	156,555	120,221	10,000	91,310	116,600
Long-Term Debt Repaid	-	-129,295	-89,248	-	-168,310	-36,878
Net Debt Issued (Repaid)	19,978	27,260	30,972	10,000	-77,000	79,722
Issuance of Common Stock	1,947	-	-	-	317,100	-
Common Dividends Paid	-	-	-38.21	-	-	-
Financing Cash Flow	21,925	27,260	30,934	10,000	240,100	79,722

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Net Cash Flow	615.77	-5,938	2,031	-16,023	8,949	4,618

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Free Cash Flow	-213,493	24,781	330,214	-93,505	-231,524	-121,254
Free Cash Flow Growth	-	-92.50%	-	-	-	-
Free Cash Flow Margin	-250.93%	21.13%	226.24%	-229.32%	-188.35%	-62.59%
Free Cash Flow Per Share	-4918.92	573.63	7643.85	-2164.47	-5359.46	-4809.94
Levered Free Cash Flow	21,276	16,765	308,382	-	-190,093	-
Unlevered Free Cash Flow	25,490	19,219	309,476	-	-190,093	-

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Cash Interest Paid	2,014	3,812	1,577	1,159	3,785	5,430
Cash Income Tax Paid	8.04	932.9	17.62	724.68	-	10
Change in Working Capital	24,437	24,437	302,719	-94,335	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 2, 2026

Data Sources Report a data error