BV Life 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
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024
Net Income	33,497	31,348	3,558	859.3
Depreciation & Amortization	-18,032	1,498	1,795	2,900
Loss (Gain) From Sale of Assets	-38,708	-38,513	-18.52	-
Other Operating Activities	-777.06	2,014	-677.55	-1,993
Change in Accounts Receivable	10,434	-9,757	-9,494	-162.04
Change in Inventory	6,878	10,697	-9,534	-1,159
Change in Accounts Payable	9,472	-8,829	4,964	-9,845
Change in Other Net Operating Assets	-212.41	50.14	316.67	689.71
Operating Cash Flow	2,552	-11,492	-9,091	-8,711
Capital Expenditures	-37.58	-37.58	-157.4	-
Sale of Property, Plant & Equipment	61,234	46,182	18.52	-
Investment in Securities	-122,585	-122,585	-	-1,000
Other Investing Activities	3,482	2,421	1,981	2,429
Investing Cash Flow	-36,907	-45,521	-20,658	30,429
Short-Term Debt Issued	-	18,590	6,857	3,107
Total Debt Issued	5,818	18,590	6,857	3,107
Short-Term Debt Repaid	-	-20,048	-7,078	-2,178
Total Debt Repaid	-20,048	-20,048	-7,078	-2,178
Net Debt Issued (Repaid)	-14,231	-1,458	-220.81	928.8
Issuance of Common Stock	59,741	59,741	-	-
Financing Cash Flow	45,510	58,283	-220.81	928.8
Foreign Exchange Rate Adjustments	-0.26	-0.26	-0.26	52.48
Net Cash Flow	11,155	1,270	-29,969	22,700
Free Cash Flow	2,515	-11,529	-9,248	-8,711
Free Cash Flow Margin	0.82%	-6.47%	-15.75%	-34.96%
Free Cash Flow Per Share	194.24	-960.79	-770.69	-725.90
Cash Interest Paid	251.69	251.69	206.41	104.47
Cash Income Tax Paid	5,702	5,702	956.04	92.03
Levered Free Cash Flow	-9,448	49,924	-37,501	-
Unlevered Free Cash Flow	-9,346	50,081	-37,372	-
Change in Working Capital	26,573	-7,839	-13,748	-10,477

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