HNX:VHE 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	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	17,592	2,442	1,627	1,431	2,118
Depreciation & Amortization	6,811	5,656	6,883	6,894	6,614
Other Amortization	7.72	-	-	-	-
Loss (Gain) From Sale of Assets	-2.91	-	-	-43.57	-108.58
Other Operating Activities	4,206	56.91	-1,130	440.58	61.7
Change in Accounts Receivable	-32,381	-3,633	-2,564	-6,702	5,164
Change in Inventory	-111,412	10,618	92,131	2,673	-170,886
Change in Accounts Payable	5,747	-15,908	4,109	2,562	-3,400
Change in Other Net Operating Assets	-131.62	-341.5	39.64	63.57	133.14
Operating Cash Flow	-109,564	-1,110	101,095	7,318	-160,304
Operating Cash Flow Growth	-	-	1281.37%	-	-
Capital Expenditures	-1,717	-952.9	-211.19	-65	-2,141
Sale of Property, Plant & Equipment	1.8	-	-	-	-
Investment in Securities	18,225	-57,390	-	-	-
Other Investing Activities	5.65	2.22	2.83	190.57	108.58
Investing Cash Flow	16,515	-58,341	-127,708	3,126	-5,032
Long-Term Debt Issued	454,284	271,751	112,398	67,464	145,928
Long-Term Debt Repaid	-356,777	-211,803	-85,739	-95,932	-138,681
Net Debt Issued (Repaid)	97,507	59,948	26,659	-28,468	7,247
Issuance of Common Stock	-	-	-	15,457	157,857
Common Dividends Paid	-	-	-	-7,500	-
Financing Cash Flow	97,507	59,948	26,659	-20,511	165,104
Foreign Exchange Rate Adjustments	-0.08	22.24	-1.95	0.25	-0.05
Net Cash Flow	4,458	519.41	43.44	-10,067	-232.42
Free Cash Flow	-111,282	-2,063	100,884	7,253	-162,445
Free Cash Flow Growth	-	-	1290.83%	-	-
Free Cash Flow Margin	-20.81%	-0.47%	32.09%	2.73%	-70.43%
Free Cash Flow Per Share	-3357.93	-62.24	3044.18	217.92	-5139.55
Cash Interest Paid	13,929	6,681	4,765	4,302	5,311
Cash Income Tax Paid	498.68	527.52	979.06	530.34	216.64
Levered Free Cash Flow	-96,554	63,113	-26,813	8,273	-
Unlevered Free Cash Flow	-87,800	67,315	-23,804	10,963	-
Change in Working Capital	-138,178	-9,265	93,715	-1,404	-168,989

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