HNX:VSA 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	Jan '25 Jan 1, 2025	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Net Income	22,949	23,736	21,916	42,754	42,574	38,467
Depreciation & Amortization	8,356	8,734	10,177	10,431	10,400	11,461
Other Amortization	1,229	971.01	-	371.49	-	-
Loss (Gain) From Sale of Assets	-8,539	-8,911	-5,487	-22,702	-9,981	-698.15
Loss (Gain) From Sale of Investments	-	-	-	114.46	418.35	-
Other Operating Activities	-7,077	-6,503	-8,996	-3,517	-8,338	-12,403
Change in Accounts Receivable	399.84	17,092	41,275	-38,604	28,508	-51,925
Change in Inventory	-	-	-	15,158	-15,158	-
Change in Accounts Payable	-28,603	25,063	16,869	-54,422	-101,101	171,225
Change in Other Net Operating Assets	-628.47	2,498	905.18	4,231	35,791	-39,438
Operating Cash Flow	-11,914	62,680	76,659	-46,185	-16,887	116,689
Operating Cash Flow Growth	-	-18.23%	-	-	-	266.61%
Capital Expenditures	-2,106	-3,057	-2,272	-4,653	-7,473	-
Sale of Property, Plant & Equipment	90	90	134.36	420.49	314.36	78
Investment in Securities	-1,546	-1,546	500	21,260	-	1,782
Other Investing Activities	8,242	7,922	5,808	8,400	9,135	8,728
Investing Cash Flow	-36,725	-34,891	570.14	24,428	8,756	3,808
Long-Term Debt Issued	-	9,503	-	-	-	-
Long-Term Debt Repaid	-	-7,828	-	-	-	-
Net Debt Issued (Repaid)	-	1,675	-	-	-	-
Common Dividends Paid	-21,159	-21,159	-45,121	-35,241	-35,241	-42,289
Financing Cash Flow	-21,159	-19,484	-45,121	-35,241	-35,241	-42,289
Foreign Exchange Rate Adjustments	622.76	639.5	756.01	646.36	-417.95	-647.42
Net Cash Flow	-69,175	8,945	32,864	-56,352	-43,790	77,560
Free Cash Flow	-14,020	59,623	74,387	-50,838	-24,360	116,689
Free Cash Flow Growth	-	-19.85%	-	-	-	271.40%
Free Cash Flow Margin	-1.29%	5.52%	6.75%	-4.69%	-1.49%	7.27%
Free Cash Flow Per Share	-994.53	4229.63	5276.98	-3606.43	-1728.10	8278.32
Cash Interest Paid	107.47	97	-	-	-	-
Cash Income Tax Paid	6,732	7,566	8,583	9,185	12,797	6,998
Levered Free Cash Flow	-2,424	57,642	71,489	-83,708	-16,961	114,068
Unlevered Free Cash Flow	-2,357	57,703	71,489	-83,708	-16,961	114,068
Change in Working Capital	-28,832	44,653	59,048	-73,637	-51,961	79,861

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