VICEM Cement Trading JSC Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	6,197	4,346	1,282	3,521	5,741	3,206
Depreciation & Amortization	394.33	391.95	391.15	161.38	387.11	416.22
Loss (Gain) From Sale of Assets	-4,704	-4,381	-	-	-5,139	-5,775
Other Operating Activities	-6,027	-5,915	-6,194	-8,063	-1,991	-1,836
Change in Accounts Receivable	-25,514	14,029	8,400	-1,989	-2,847	8,583
Change in Inventory	1,993	-179.54	-448.26	-268.52	-92.26	2,300
Change in Accounts Payable	-5,152	-5,152	-1,342	-456.27	7,923	-13,641
Change in Other Net Operating Assets	-367.37	-	-	-	-	-
Operating Cash Flow	-33,181	3,138	2,089	-7,095	3,982	-6,746
Operating Cash Flow Growth	-	50.25%	-	-	-	-
Capital Expenditures	-247.54	-247.54	-	-1,504	-	-
Other Investing Activities	4,863	3,234	4,911	6,060	6,242	6,574
Investing Cash Flow	34,615	-7,013	-24,728	34,195	1,242	11,574
Common Dividends Paid	-1,487	-1,487	-1,795	-3,588	-3,616	-4,917
Financing Cash Flow	-1,487	-1,487	-1,795	-3,588	-3,616	-4,917
Foreign Exchange Rate Adjustments	-	-	-	0.14	0.09	-
Net Cash Flow	-52.65	-5,362	-24,434	23,512	1,607	-88.03
Free Cash Flow	-33,429	2,891	2,089	-8,599	3,982	-6,746
Free Cash Flow Growth	-	38.40%	-	-	-	-
Free Cash Flow Margin	-6.74%	0.58%	0.43%	-1.69%	0.65%	-1.36%
Free Cash Flow Per Share	-5571.46	481.76	348.10	-1433.18	663.71	-1123.53
Cash Income Tax Paid	1,710	1,576	798.71	987.86	1,434	1,018
Levered Free Cash Flow	17,659	8,907	-42,298	-3,358	8,061	-687.74
Unlevered Free Cash Flow	17,659	8,907	-42,298	-3,358	8,061	-687.74
Change in Working Capital	-29,041	8,697	6,609	-2,714	4,984	-2,758