Viglacera Tien Son 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	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	82,718	73,465	52,435	85.37	50,912	46,167
Depreciation & Amortization	164,514	163,621	166,204	154,428	122,271	75,151
Loss (Gain) From Sale of Assets	-31.68	-31.68	-227	-5,351	-802.99	-2,155
Other Operating Activities	22,168	23,872	6,270	-3,049	-13,651	4,460
Change in Accounts Receivable	-281,673	-127,521	-5,341	-16,087	4,292	-34,918
Change in Inventory	-20,275	-80,658	39,085	-190,135	-181,641	-73,865
Change in Accounts Payable	163,582	157,466	35,603	-87,322	25,490	116,703
Change in Other Net Operating Assets	-15,143	-114.46	22,415	29,018	-72,428	-4,052
Operating Cash Flow	115,590	210,099	316,442	-118,411	-65,558	127,492
Operating Cash Flow Growth	-46.12%	-33.61%	-	-	-	56.72%
Capital Expenditures	-112,328	-24,736	-4,611	-136,556	-273,523	-757,412
Sale of Property, Plant & Equipment	1,300	1,300	306	527.05	522	119.18
Other Investing Activities	269.55	-	-	4,824	648.9	2,036
Investing Cash Flow	-110,758	-23,436	-4,305	-131,205	-272,352	-755,258
Long-Term Debt Issued	-	1,822,760	1,695,025	1,960,021	1,988,873	1,490,046
Long-Term Debt Repaid	-	-2,019,851	-1,948,050	-1,692,445	-1,630,787	-1,172,143
Net Debt Issued (Repaid)	51,601	-197,091	-253,025	267,577	358,087	317,903
Issuance of Common Stock	-	-	-	-	-	301,777
Common Dividends Paid	-50,000	-50,000	-	-40,000	-40,000	-35,100
Financing Cash Flow	1,601	-247,091	-253,025	227,577	318,087	584,579
Foreign Exchange Rate Adjustments	-1.04	-1.04	2.58	2.87	6.73	15.38
Net Cash Flow	6,431	-60,429	59,114	-22,037	-19,817	-43,171
Free Cash Flow	3,262	185,363	311,831	-254,967	-339,082	-629,921
Free Cash Flow Growth	-98.45%	-40.56%	-	-	-	-
Free Cash Flow Margin	0.12%	8.03%	14.55%	-12.76%	-16.94%	-50.12%
Free Cash Flow Per Share	59.63	3707.29	6236.66	-5099.38	-6781.68	-21516.35
Cash Interest Paid	82,532	84,269	93,543	120,978	77,486	37,152
Cash Income Tax Paid	19,008	16,763	9,964	3,283	10,943	9,158
Levered Free Cash Flow	-316,433	195,268	304,055	-348,454	-114,217	-740,004
Unlevered Free Cash Flow	-263,418	247,813	362,137	-274,389	-69,981	-717,007
Change in Working Capital	-153,509	-50,827	91,761	-264,525	-224,287	3,869

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