HOSE:ACC 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 2014	FY 2013
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '14 Dec 31, 2014	Dec '13 Dec 31, 2013
Net Income	52,068	52,290	69,499	-	34,277
Depreciation & Amortization	2,041	3,019	3,678	-	11,196
Other Amortization	-	-	-	-	82.05
Loss (Gain) From Sale of Assets	-7,107	-14,622	-17,748	-	-728.24
Other Operating Activities	1,563	-4,622	-8,778	-	-7,970
Change in Accounts Receivable	104,666	98,861	-108.07	-	-24,099
Change in Inventory	90,991	-342,187	-487,068	-	61,180
Change in Accounts Payable	-533,785	641,100	61,258	-	-17,488
Change in Other Net Operating Assets	180.44	-804.09	765.73	-	-172.28
Operating Cash Flow	-289,382	433,034	-378,501	-	56,278
Operating Cash Flow Growth	-	-	-	-	13.08%
Capital Expenditures	-31.56	-	-1,200	-	-1,833
Sale of Property, Plant & Equipment	-	17.5	-	-	963.64
Investment in Securities	-114,000	-367,860	146,190	-	-
Other Investing Activities	7,107	19,495	12,998	-	1,899
Investing Cash Flow	42,125	-348,348	157,988	-	1,030
Long-Term Debt Issued	925,729	672,986	813,128	-	-
Long-Term Debt Repaid	-610,877	-726,225	-683,547	-	-
Net Debt Issued (Repaid)	314,852	-53,239	129,581	-	-
Common Dividends Paid	-1.44	-2.88	-1.7	-	-40,020
Financing Cash Flow	314,851	-53,242	129,579	-	-40,020
Net Cash Flow	67,594	31,445	-90,934	-	17,288
Free Cash Flow	-289,413	433,034	-379,701	-	54,445
Free Cash Flow Growth	-	-	-	-	16.13%
Free Cash Flow Margin	-37.66%	61.86%	-58.27%	-	15.08%
Free Cash Flow Per Share	-2756.93	4124.14	-3616.20	-	5444.47
Cash Interest Paid	36,873	40,864	43,915	-	-
Cash Income Tax Paid	12,745	18,775	24,873	-	2,986
Levered Free Cash Flow	-220,144	701,674	-	-	48,291
Unlevered Free Cash Flow	-197,285	727,188	-	-	48,291
Change in Working Capital	-337,948	396,970	-425,152	-	19,421

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