HOSE:ACC Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2014	FY 2013	FY 2012	2008 - 2011
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '14 Dec 31, 2014	Dec '13 Dec 31, 2013	Dec '12 Dec 31, 2012	2008 - 2011
Net Income	56,322	52,290	69,499	-	34,277	61,403	Upgrade
Depreciation & Amortization	2,382	3,019	3,678	-	11,196	13,518	Upgrade
Other Amortization	-	-	-	-	82.05	-	Upgrade
Loss (Gain) From Sale of Assets	-14,622	-14,622	-17,748	-	-728.24	-	Upgrade
Other Operating Activities	7,851	-4,622	-8,778	-	-7,970	-11,449	Upgrade
Change in Accounts Receivable	-108,249	98,861	-108.07	-	-24,099	27,499	Upgrade
Change in Inventory	12,278	-342,187	-487,068	-	61,180	-50,164	Upgrade
Change in Accounts Payable	4,270	641,100	61,258	-	-17,488	9,373	Upgrade
Change in Other Net Operating Assets	1,634	-804.09	765.73	-	-172.28	-409.09	Upgrade
Operating Cash Flow	-38,134	433,034	-378,501	-	56,278	49,769	Upgrade
Operating Cash Flow Growth	-	-	-	-	13.08%	51.08%	Upgrade
Capital Expenditures	-	-	-1,200	-	-1,833	-2,887	Upgrade
Sale of Property, Plant & Equipment	17.5	17.5	-	-	963.64	-	Upgrade
Investment in Securities	-481,860	-367,860	146,190	-	-	-	Upgrade
Other Investing Activities	9,025	19,495	12,998	-	1,899	3,743	Upgrade
Investing Cash Flow	-432,708	-348,348	157,988	-	1,030	856.33	Upgrade
Long-Term Debt Issued	-	672,986	813,128	-	-	-	Upgrade
Long-Term Debt Repaid	-	-726,225	-683,547	-	-	-	Upgrade
Net Debt Issued (Repaid)	456,458	-53,239	129,581	-	-	-	Upgrade
Common Dividends Paid	-1.44	-2.88	-1.7	-	-40,020	-39,991	Upgrade
Financing Cash Flow	456,457	-53,242	129,579	-	-40,020	-39,991	Upgrade
Net Cash Flow	-14,385	31,445	-90,934	-	17,288	10,634	Upgrade
Free Cash Flow	-38,134	433,034	-379,701	-	54,445	46,882	Upgrade
Free Cash Flow Growth	-	-	-	-	16.13%	62.21%	Upgrade
Free Cash Flow Margin	-4.13%	61.86%	-58.27%	-	15.08%	12.42%	Upgrade
Free Cash Flow Per Share	-363.63	4124.14	-3616.20	-	5444.47	4688.25	Upgrade
Cash Interest Paid	37,912	40,864	43,915	-	-	-	Upgrade
Cash Income Tax Paid	12,482	18,775	24,873	-	2,986	4,500	Upgrade
Levered Free Cash Flow	-	701,674	-	-	48,291	33,887	Upgrade
Unlevered Free Cash Flow	-	727,188	-	-	48,291	33,887	Upgrade
Change in Working Capital	-90,066	396,970	-425,152	-	19,421	-13,701	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.