HNX:VC1 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 2014
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '14 Dec 31, 2014
Net Income	6,886	3,588	2,621	2,500	11,775
Depreciation & Amortization	2,752	2,581	2,692	2,848	10,174
Loss (Gain) From Sale of Assets	-968.57	-	-	-1,622	-4,372
Asset Writedown & Restructuring Costs	-	-7,745	-10,214	-	-
Loss (Gain) From Sale of Investments	-	-1,232	-409.37	-	-
Other Operating Activities	6,575	-3,014	-1,420	-10,462	8,357
Change in Accounts Receivable	-60,521	106,142	2,965	34,712	12,614
Change in Inventory	63,538	-83,544	-13,262	119,790	249,051
Change in Accounts Payable	52,532	-40,554	13,156	-129,623	-62,665
Change in Other Net Operating Assets	2,112	-2,158	182.71	603.65	-91.52
Operating Cash Flow	72,905	-25,937	-3,689	18,747	224,843
Operating Cash Flow Growth	-	-	-	-91.66%	269.77%
Capital Expenditures	-	-838.28	-	-277.78	-116,806
Sale of Property, Plant & Equipment	1.82	406.1	118.18	1,474	-
Investment in Securities	-	-	1,240	-	-
Other Investing Activities	776.11	522.3	111.16	122.28	2,484
Investing Cash Flow	-8,413	-22,510	-5,371	1,319	-114,322
Short-Term Debt Issued	265,062	293,481	95,082	132,400	-
Long-Term Debt Issued	-	-	-	-	84,246
Total Debt Issued	265,062	293,481	95,082	132,400	84,246
Short-Term Debt Repaid	-302,045	-253,159	-77,937	-164,135	-
Long-Term Debt Repaid	-	-	-	-	-151,890
Total Debt Repaid	-302,045	-253,159	-77,937	-164,135	-151,890
Net Debt Issued (Repaid)	-36,983	40,322	17,146	-31,735	-67,644
Common Dividends Paid	-45.14	-	-	-	-17,754
Financing Cash Flow	-37,028	40,322	17,146	-31,735	-85,398
Foreign Exchange Rate Adjustments	0.44	1.37	-	-	-
Net Cash Flow	27,464	-8,123	8,086	-11,669	25,123
Free Cash Flow	72,905	-26,775	-3,689	18,469	108,036
Free Cash Flow Growth	-	-	-	-82.91%	77.80%
Free Cash Flow Margin	13.09%	-5.27%	-1.66%	4.30%	23.66%
Free Cash Flow Per Share	6077.26	-2231.25	-307.43	1536.65	9245.35
Cash Interest Paid	-	10,309	10,948	9,265	2,184
Cash Income Tax Paid	-	6,648	1,400	2,244	4,534
Levered Free Cash Flow	99,585	-53,629	22,247	-	100,336
Unlevered Free Cash Flow	104,664	-47,231	28,120	-	101,701
Change in Working Capital	57,661	-20,115	3,041	25,483	198,909

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