BinhThuan Agriculture Services JSC (HOSE:ABS)

HOSE:ABS Cash Flow Statement

Financials in millions VND. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022
Period Ending	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023
Net Income	2,435	8,287	-
Depreciation & Amortization	831.49	970.41	-
Loss (Gain) From Sale of Assets	-18,002	-8,173	-
Other Operating Activities	-71,411	58,315	-
Change in Accounts Receivable	545,427	-267,349	-
Change in Inventory	1,874	1,372	-
Change in Accounts Payable	5.27	-143,620	-
Change in Other Net Operating Assets	-639.99	272.66	-
Operating Cash Flow	460,519	-9,724	-
Capital Expenditures	-	-10,837	-
Sale of Property, Plant & Equipment	-	130	-
Investment in Securities	63,000	-	-
Other Investing Activities	8,041	3.59	-
Investing Cash Flow	71,041	-10,703	-
Long-Term Debt Issued	216,641	527,219	-
Long-Term Debt Repaid	-749,859	-468,760	-
Net Debt Issued (Repaid)	-533,218	58,459	-
Common Dividends Paid	-	-39,959	-
Financing Cash Flow	-533,218	18,501	-
Foreign Exchange Rate Adjustments	-1.18	143.94	-
Net Cash Flow	-1,660	-1,782	-
Free Cash Flow	460,519	-20,561	-
Free Cash Flow Margin	116.25%	-2.00%	-
Free Cash Flow Per Share	5756.49	-257.01	-
Cash Interest Paid	75,015	37,020	-
Cash Income Tax Paid	14,099	25,048	-
Levered Free Cash Flow	116,956	-324,570	-
Unlevered Free Cash Flow	139,433	-277,059	-
Change in Working Capital	546,665	-69,124	-

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