HNX:VIF 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	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	482,916	326,390	358,101	291,873	475,484	276,707
Depreciation & Amortization	42,559	43,082	47,099	44,313	50,969	52,663
Other Amortization	28.78	28.78	-	-	-	-
Loss (Gain) From Sale of Assets	-478,615	-348,450	-453,766	-328,045	-514,564	-314,176
Other Operating Activities	-30,092	-5,605	-24,306	-15,206	-34,999	-12,685
Change in Accounts Receivable	31,201	10,987	-24,486	-2,015	120,815	-23,862
Change in Inventory	64,200	32,082	50,251	165,594	-15,555	-182,318
Change in Accounts Payable	24,635	33,766	12,120	-49,491	-12,274	25,316
Change in Other Net Operating Assets	-22,779	-25,262	863.21	13,556	-9,603	-4,094
Operating Cash Flow	114,053	67,018	-34,124	120,579	60,272	-182,447
Operating Cash Flow Growth	-	-	-	100.06%	-	-
Capital Expenditures	-63,477	-59,570	-22,046	-23,703	-68,942	-40,605
Sale of Property, Plant & Equipment	-643.32	452.11	879.42	870.05	7,115	3,853
Investment in Securities	-54,895	-54,895	11,630	413,735	370,441	457,871
Other Investing Activities	238,174	249,963	359,982	347,112	265,720	292,067
Investing Cash Flow	284,831	176,391	357,694	209,785	251,533	474,839
Long-Term Debt Issued	-	285,998	264,751	300,532	485,703	729,945
Long-Term Debt Repaid	-	-261,585	-274,062	-341,494	-514,239	-743,013
Net Debt Issued (Repaid)	15,782	24,413	-9,311	-40,962	-28,536	-13,068
Common Dividends Paid	-231,768	-231,768	-325,061	-291,503	-228,163	-313,776
Other Financing Activities	-	-	-	-	10,994	-
Financing Cash Flow	-215,986	-207,355	-334,372	-332,465	-245,705	-326,844
Foreign Exchange Rate Adjustments	-137.81	-153.63	-28.21	33.04	11.02	-289.01
Net Cash Flow	182,760	35,900	-10,830	-2,068	66,112	-34,741
Free Cash Flow	50,576	7,448	-56,170	96,876	-8,669	-223,052
Free Cash Flow Margin	2.48%	0.39%	-3.52%	5.75%	-0.45%	-11.26%
Free Cash Flow Per Share	-	21.28	-160.49	276.79	-24.77	-637.29
Cash Interest Paid	7,809	7,809	4,118	9,664	15,987	4,086
Cash Income Tax Paid	21,484	21,484	25,043	29,746	30,341	27,140
Levered Free Cash Flow	785,385	79,941	14,180	132,609	-79,910	-154,054
Unlevered Free Cash Flow	789,799	83,904	17,673	138,324	-76,581	-151,534
Change in Working Capital	97,257	51,572	38,748	127,644	83,383	-184,957

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