Bentre Aquaproduct Import and Export JSC (HOSE:ABT)

HOSE:ABT Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	151,817	157,974	101,489	63,872	64,289	33,793
Depreciation & Amortization	17,525	17,942	12,685	11,378	9,253	7,996
Loss (Gain) From Sale of Assets	-40,656	-33,143	-26,512	-22,929	-18,403	-17,004
Other Operating Activities	-33,338	-20,433	-13,145	-4,373	29,494	-6,245
Change in Accounts Receivable	-113,308	-11,843	7,154	-9,629	4,356	-4,215
Change in Inventory	-32,886	25,256	-10,370	18,718	32,579	-14,344
Change in Accounts Payable	10,483	4,870	5,319	-8,574	21,594	1,513
Change in Other Net Operating Assets	-10,627	-11,387	5,223	11,464	-9,324	-3,596
Operating Cash Flow	-50,990	129,236	81,843	59,926	133,838	-1,913
Operating Cash Flow Growth	-	57.91%	36.57%	-55.23%	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-27,365	-17,599	-31,336	-12,109	-23,428	-30,022
Sale of Property, Plant & Equipment	291.82	291.82	150	-	866.67	1,022
Investment in Securities	48,638	-161,534	-38,192	-160,405	-15,000	7,000
Other Investing Activities	34,289	30,178	26,429	20,264	18,310	17,056
Investing Cash Flow	55,854	-148,663	-42,949	-152,249	-19,252	-4,944

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	248,301	258,229	242,632	252,620	218,989
Total Debt Issued	405,809	248,301	258,229	242,632	252,620	218,989
Short-Term Debt Repaid	-	-241,930	-226,975	-231,234	-288,625	-189,039
Total Debt Repaid	-369,185	-241,930	-226,975	-231,234	-288,625	-189,039
Net Debt Issued (Repaid)	36,624	6,371	31,254	11,398	-36,005	29,950
Issuance of Common Stock	-	-	-	-	5,432	-
Common Dividends Paid	-34,924	-34,932	-23,555	-35,333	-23,273	-11,497
Financing Cash Flow	1,699	-28,561	7,699	-23,936	-53,847	18,453

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	82.7	11.74	-17.74	19.96	-1,502	-164.88
Net Cash Flow	6,646	-47,976	46,576	-116,239	59,237	11,431

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	-78,355	111,637	50,507	47,817	110,410	-31,934
Free Cash Flow Growth	-	121.03%	5.63%	-56.69%	-	-
Free Cash Flow Margin	-9.76%	15.79%	8.66%	8.98%	17.90%	-9.35%
Free Cash Flow Per Share	-6652.98	9479.01	4288.50	4060.13	9467.98	-2777.57
Levered Free Cash Flow	-81,753	102,291	48,483	1,222	100,734	-30,912
Unlevered Free Cash Flow	-75,972	105,157	50,839	4,284	102,738	-29,622

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	6,869	5,084	3,431	5,230	2,892	2,422
Cash Income Tax Paid	17,940	11,594	6,189	3,240	7,825	1,483
Change in Working Capital	-146,338	6,896	7,326	11,979	49,204	-20,454

Data Source: S&P Global Market Intelligence Last updated: Oct 23, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 3, 2026

Data Sources Report a data error