BGI Group JSC 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	Jan '25 Jan 1, 2025	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	25,515	14,298	40,608	12,547	8,717
Depreciation & Amortization	9,354	11,599	10,394	7,502	6,526
Loss (Gain) From Sale of Assets	-3,273	-6,471	-10,986	-2,857	-3,129
Other Operating Activities	-1,177	4,536	5,994	-5,119	-3,991
Change in Accounts Receivable	-158,715	-60,468	-593,600	-149,442	-146,400
Change in Inventory	-5,305	5,502	-6,564	7,286	-13,545
Change in Accounts Payable	51,500	-13,237	139,698	45,486	3,189
Change in Other Net Operating Assets	-2,908	85.66	57.27	-97.12	-30.74
Operating Cash Flow	-85,009	-44,155	-414,398	-84,694	-148,665
Capital Expenditures	-7,017	-5,404	-14,099	-7,314	-20,939
Sale of Property, Plant & Equipment	416.67	-	-	-	1,411
Investment in Securities	-39,589	-	-	-6,550	-50,880
Other Investing Activities	518	281.8	326.87	2,747	952.56
Investing Cash Flow	-64,318	-2,480	-13,772	28,882	-101,305
Short-Term Debt Issued	477,111	166,843	-	-	-
Long-Term Debt Issued	-	-	184,563	295,068	141,440
Total Debt Issued	477,111	166,843	184,563	295,068	141,440
Short-Term Debt Repaid	-313,198	-167,608	-	-	-
Long-Term Debt Repaid	-115.5	-	-205,679	-272,094	-87,236
Total Debt Repaid	-313,313	-167,608	-205,679	-272,094	-87,236
Net Debt Issued (Repaid)	163,798	-764.07	-21,116	22,974	54,205
Issuance of Common Stock	2,000	-	498,974	-	241,032
Repurchase of Common Stock	-	-	-14,000	-	-
Common Dividends Paid	-	-1,509	-275	-	-
Financing Cash Flow	165,798	-2,273	463,582	22,974	295,237
Net Cash Flow	16,471	-48,909	35,412	-32,837	45,267
Free Cash Flow	-92,026	-49,560	-428,497	-92,008	-169,603
Free Cash Flow Margin	-17.26%	-16.86%	-114.75%	-28.30%	-136.16%
Free Cash Flow Per Share	-957.70	-515.76	-8499.40	-1913.95	-4144.41
Cash Interest Paid	12,495	8,444	12,180	8,802	5,574
Cash Income Tax Paid	460.19	1,932	737.83	6,019	4,505
Levered Free Cash Flow	-102,675	-39,830	11,681	-1,607	-
Unlevered Free Cash Flow	-94,754	-34,470	18,056	5,169	-
Change in Working Capital	-115,428	-68,117	-460,408	-96,767	-156,787

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