BV Life 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024
Net Income	31,348	3,558	859.3
Depreciation & Amortization	1,498	1,795	2,900
Loss (Gain) From Sale of Assets	-40,601	-18.52	-
Other Operating Activities	4,102	-677.55	-1,993
Change in Accounts Receivable	-9,757	-9,494	-162.04
Change in Inventory	10,697	-9,534	-1,159
Change in Accounts Payable	-8,829	4,964	-9,845
Change in Other Net Operating Assets	50.14	316.67	689.71
Operating Cash Flow	-11,492	-9,091	-8,711
Capital Expenditures	-37.58	-157.4	-
Sale of Property, Plant & Equipment	46,182	18.52	-
Investment in Securities	-122,585	-	-1,000
Other Investing Activities	2,421	1,981	2,429
Investing Cash Flow	-45,521	-20,658	30,429
Short-Term Debt Issued	18,590	6,857	3,107
Total Debt Issued	18,590	6,857	3,107
Short-Term Debt Repaid	-20,048	-7,078	-2,178
Total Debt Repaid	-20,048	-7,078	-2,178
Net Debt Issued (Repaid)	-1,458	-220.81	928.8
Issuance of Common Stock	59,741	-	-
Financing Cash Flow	58,283	-220.81	928.8
Foreign Exchange Rate Adjustments	-0.26	-0.26	52.48
Net Cash Flow	1,270	-29,969	22,700
Free Cash Flow	-11,529	-9,248	-8,711
Free Cash Flow Margin	-6.47%	-15.75%	-34.96%
Free Cash Flow Per Share	-960.79	-770.69	-725.90
Cash Interest Paid	-	206.41	104.47
Cash Income Tax Paid	-	956.04	92.03
Levered Free Cash Flow	49,924	-37,501	-
Unlevered Free Cash Flow	50,081	-37,372	-
Change in Working Capital	-7,839	-13,748	-10,477

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.