HNX:VSA 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	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Net Income	23,747	21,916	42,754	42,574	38,467
Depreciation & Amortization	8,734	9,677	10,431	10,400	11,461
Other Amortization	971.01	499.2	371.49	-	-
Loss (Gain) From Sale of Assets	-8,896	-5,487	-22,702	-9,981	-698.15
Loss (Gain) From Sale of Investments	-	-	114.46	418.35	-
Other Operating Activities	-4,064	-8,996	-3,517	-8,338	-12,403
Change in Accounts Receivable	14,909	41,275	-38,604	28,508	-51,925
Change in Inventory	-	-	15,158	-15,158	-
Change in Accounts Payable	24,671	16,869	-54,422	-101,101	171,225
Change in Other Net Operating Assets	2,498	905.18	4,231	35,791	-39,438
Operating Cash Flow	62,570	76,659	-46,185	-16,887	116,689
Operating Cash Flow Growth	-18.38%	-	-	-	266.61%
Capital Expenditures	-3,026	-2,272	-4,653	-7,473	-
Sale of Property, Plant & Equipment	90	134.36	420.49	314.36	78
Investment in Securities	-1,546	500	21,260	-	1,782
Other Investing Activities	7,922	5,808	8,400	9,135	8,728
Investing Cash Flow	-19,860	570.14	24,428	8,756	3,808
Short-Term Debt Issued	9,503	-	-	-	-
Total Debt Issued	9,503	-	-	-	-
Short-Term Debt Repaid	-7,828	-	-	-	-
Total Debt Repaid	-7,828	-	-	-	-
Net Debt Issued (Repaid)	1,675	-	-	-	-
Common Dividends Paid	-21,159	-45,121	-35,241	-35,241	-42,289
Financing Cash Flow	-19,484	-45,121	-35,241	-35,241	-42,289
Foreign Exchange Rate Adjustments	718.92	756.01	646.36	-417.95	-647.42
Net Cash Flow	23,945	32,864	-56,352	-43,790	77,560
Free Cash Flow	59,544	74,387	-50,838	-24,360	116,689
Free Cash Flow Growth	-19.95%	-	-	-	271.40%
Free Cash Flow Margin	5.51%	6.75%	-4.69%	-1.49%	7.27%
Free Cash Flow Per Share	4224.98	5276.98	-3606.43	-1728.10	8278.32
Cash Interest Paid	97	-	-	-	-
Cash Income Tax Paid	7,566	8,583	9,185	12,797	6,998
Levered Free Cash Flow	63,794	71,489	-83,708	-16,961	114,068
Unlevered Free Cash Flow	63,854	71,489	-83,708	-16,961	114,068
Change in Working Capital	42,078	59,048	-73,637	-51,961	79,861

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.