HOSE:ABS 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023
Net Income	-514,429	2,435	8,287	-
Depreciation & Amortization	721.66	831.49	970.41	-
Loss (Gain) From Sale of Assets	-133.18	-18,002	-8,173	-
Other Operating Activities	497,315	-71,411	58,315	-
Change in Accounts Receivable	11,230	545,427	-267,349	-
Change in Inventory	-3,162	1,874	1,372	-
Change in Accounts Payable	5,149	5.27	-143,620	-
Change in Other Net Operating Assets	226.32	-639.99	272.66	-
Operating Cash Flow	-3,083	460,519	-9,724	-
Capital Expenditures	-34	-	-10,837	-
Sale of Property, Plant & Equipment	27.27	-	130	-
Investment in Securities	-	63,000	-	-
Other Investing Activities	157.22	8,041	3.59	-
Investing Cash Flow	150.44	71,041	-10,703	-
Long-Term Debt Issued	185,653	216,641	527,219	-
Long-Term Debt Repaid	-181,570	-749,859	-468,760	-
Net Debt Issued (Repaid)	4,084	-533,218	58,459	-
Common Dividends Paid	-	-	-39,959	-
Financing Cash Flow	4,084	-533,218	18,501	-
Foreign Exchange Rate Adjustments	0.06	-1.18	143.94	-
Net Cash Flow	1,151	-1,660	-1,782	-
Free Cash Flow	-3,117	460,519	-20,561	-
Free Cash Flow Margin	-1.83%	116.25%	-2.00%	-
Free Cash Flow Per Share	-38.96	5756.49	-257.01	-
Cash Interest Paid	4,602	75,015	37,020	-
Cash Income Tax Paid	6,712	14,099	25,048	-
Levered Free Cash Flow	162,771	116,956	-324,570	-
Unlevered Free Cash Flow	165,668	139,433	-277,059	-
Change in Working Capital	13,443	546,665	-69,124	-