HNX:VGS 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	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Net Income	217,018	109,855	58,067	100,110	128,943
Depreciation & Amortization	12,009	12,588	14,559	14,796	16,072
Other Amortization	-	32.08	-	-	-
Loss (Gain) From Sale of Assets	-79,621	-48,409	-2,491	-34,772	-20,592
Other Operating Activities	29,995	5,374	3,766	-12,222	-20,232
Change in Accounts Receivable	290,745	274,323	-19,136	-67,980	57,439
Change in Inventory	14,796	-118,759	5,686	188,353	-157,869
Change in Accounts Payable	-47,277	-156,480	4,154	-130,663	189,570
Change in Other Net Operating Assets	3,015	15,041	-9,241	-1,227	12,484
Operating Cash Flow	440,681	93,566	55,363	56,395	205,816
Operating Cash Flow Growth	370.98%	69.00%	-1.83%	-72.60%	-32.29%
Capital Expenditures	-46,959	-77,015	-376,025	-47,659	-251,339
Sale of Property, Plant & Equipment	3,057	46,268	1,440	400	772.73
Investment in Securities	-295,000	-	-	-	-
Other Investing Activities	33,320	910.18	61,249	795.77	39.4
Investing Cash Flow	-305,582	-29,837	-313,336	-46,463	-250,527
Long-Term Debt Issued	4,425,040	4,985,038	6,335,673	5,747,504	4,830,959
Long-Term Debt Repaid	-4,635,519	-5,075,354	-6,107,735	-5,620,737	-4,712,460
Net Debt Issued (Repaid)	-210,479	-90,316	227,938	126,766	118,499
Common Dividends Paid	-3.24	-	-	-	-42,136
Financing Cash Flow	-210,482	-90,316	227,938	126,766	76,363
Foreign Exchange Rate Adjustments	1.88	0.12	0.63	2.75	-0.09
Net Cash Flow	-75,382	-26,587	-30,035	136,701	31,651
Free Cash Flow	393,722	16,551	-320,662	8,736	-45,524
Free Cash Flow Growth	2278.79%	-	-	-	-
Free Cash Flow Margin	5.38%	0.23%	-4.24%	0.10%	-0.68%
Free Cash Flow Per Share	6398.81	269.02	-5211.87	141.99	-739.89
Cash Interest Paid	17,898	20,836	36,071	35,894	26,035
Cash Income Tax Paid	37,503	17,025	9,913	23,093	32,627
Levered Free Cash Flow	171,817	12,742	-330,598	122,839	-236,078
Unlevered Free Cash Flow	183,032	25,728	-307,995	145,249	-219,805
Change in Working Capital	261,280	14,126	-18,538	-11,517	101,624

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