HNX:VMS 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	13,649	15,375	14,509	9,765	9,515
Depreciation & Amortization	1,883	3,591	3,864	879	881.27
Loss (Gain) From Sale of Assets	-	-	-	987.94	-991.27
Loss (Gain) From Sale of Investments	-3,070	-9,586	-4,190	-	-
Other Operating Activities	4,108	-1,000	-847.82	-7,101	104.21
Change in Accounts Receivable	-16,546	-2,058	-1,807	5,830	-3,695
Change in Inventory	1,066	-870.43	-1,331	713.61	1,716
Change in Accounts Payable	10,110	5,279	-9,321	-4,951	-3,059
Change in Other Net Operating Assets	141.06	-1,095	24.68	-161.21	-100.98
Operating Cash Flow	11,340	9,634	902.75	5,962	4,370
Operating Cash Flow Growth	17.70%	967.21%	-84.86%	36.44%	-69.68%
Capital Expenditures	-1,319	-899.79	-441.35	-	-177.03
Sale of Property, Plant & Equipment	-	1,062	554.77	74.58	601.36
Other Investing Activities	3,509	14,051	4,355	429.57	740.51
Investing Cash Flow	40,500	8,473	8,678	3,476	-11,878
Common Dividends Paid	-7,178	-10,509	-9,205	-7,897	-
Financing Cash Flow	-7,178	-10,509	-9,205	-7,897	-
Foreign Exchange Rate Adjustments	-92.17	-71.45	-9.98	-	-62.04
Net Cash Flow	44,569	7,526	365.52	1,542	-7,570
Free Cash Flow	10,021	8,734	461.4	5,962	4,193
Free Cash Flow Growth	14.73%	1793.04%	-92.26%	42.20%	-68.94%
Free Cash Flow Margin	3.26%	4.08%	0.28%	2.81%	1.90%
Free Cash Flow Per Share	1113.42	970.50	51.27	-	-
Cash Income Tax Paid	3,285	4,560	605.4	1,000	1,223
Levered Free Cash Flow	10,802	11,191	-6,424	5,911	-1,673
Unlevered Free Cash Flow	10,802	11,191	-6,424	5,911	-1,673
Change in Working Capital	-5,230	1,256	-12,433	1,431	-5,139

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