An Cuong Wood - Working JSC (HOSE:ACG)

HOSE:ACG Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	448,303	419,972	411,186	615,581	451,279	491,978
Depreciation & Amortization	85,101	94,956	104,130	110,501	111,026	114,379
Other Amortization	9,855	6,104	-	-	3,675	-
Loss (Gain) From Sale of Assets	-158,312	-146,677	-142,326	-157,052	-138,917	-97,437
Other Operating Activities	70,091	40,852	-95,110	64,751	-77,799	-9,577
Change in Accounts Receivable	-32,697	46,874	-7,678	-122,377	62,542	50,359
Change in Inventory	-249,634	168,143	321,049	-81,694	-257,923	181,999
Change in Accounts Payable	115,223	-3,268	-12,318	-16,479	-7,604	25,744
Change in Other Net Operating Assets	16,744	17,497	34,968	-24,851	23,886	44,414
Operating Cash Flow	304,674	644,454	613,900	388,380	170,164	801,860
Operating Cash Flow Growth	-38.34%	4.98%	58.07%	128.24%	-78.78%	109.03%
Capital Expenditures	-254,307	-70,565	-84,102	-18,400	-13,089	-23,169
Sale of Property, Plant & Equipment	5,614	1,163	1,721	101.28	9.09	37.27
Investment in Securities	-2,185,767	-2,282,530	-2,004,700	-11,836	-119,200	-635,800
Other Investing Activities	107,341	125,906	89,678	102,740	129,042	75,789
Investing Cash Flow	-163,034	-336,346	-722,378	72,605	-307,563	-583,143
Short-Term Debt Issued	-	2,275,487	2,074,856	2,397,968	2,717,756	1,259,088
Total Debt Issued	2,661,276	2,275,487	2,074,856	2,397,968	2,717,756	1,259,088
Short-Term Debt Repaid	-	-2,254,044	-2,182,012	-2,149,456	-2,459,665	-1,172,129
Total Debt Repaid	-2,658,956	-2,254,044	-2,182,012	-2,149,456	-2,459,665	-1,172,129
Net Debt Issued (Repaid)	2,320	21,442	-107,156	248,512	258,091	86,959
Issuance of Common Stock	-	-	-	-	30,226	17,188
Repurchase of Common Stock	-	-	-9,800	-	-65	-20,030
Common Dividends Paid	-226,684	-241,127	-105,486	-464,651	-104,827	-315,003
Other Financing Activities	48,100	-	9,896	43,748	-	-
Financing Cash Flow	-176,265	-219,684	-212,546	-172,390	183,425	-230,886
Foreign Exchange Rate Adjustments	-157.03	23.73	50.86	91.33	-95.63	-53.35
Net Cash Flow	-34,782	88,447	-320,973	288,686	45,930	-12,222
Free Cash Flow	50,367	573,889	529,798	369,980	157,076	778,691
Free Cash Flow Growth	-88.11%	8.32%	43.20%	135.54%	-79.83%	166.90%
Free Cash Flow Margin	1.21%	14.42%	14.08%	8.27%	4.77%	20.75%
Free Cash Flow Per Share	334.02	3805.94	3513.73	2478.07	1618.86	8031.58
Cash Interest Paid	29,526	27,624	38,416	31,879	21,481	12,839
Cash Income Tax Paid	145,253	178,860	166,955	60,750	99,254	55,849
Levered Free Cash Flow	385,014	491,569	699,009	226,689	-26,401	631,011
Unlevered Free Cash Flow	402,927	508,795	723,284	246,614	-12,975	639,035
Change in Working Capital	-150,364	229,246	336,021	-245,401	-179,099	302,517

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