Clever Group 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 2018	FY 2017
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '18 Dec 31, 2018	Jan '18 Jan 1, 2018
Net Income	20,618	17,793	20,079	20,096	15,900
Depreciation & Amortization	2,235	1,635	1,905	1,169	840.78
Other Amortization	547.56	547.56	-	-	-
Loss (Gain) From Sale of Assets	-9,453	-13,347	-15,405	190.28	-
Other Operating Activities	4,843	2,447	-244.14	-3,524	-188.89
Change in Accounts Receivable	-4,615	8,052	45,113	-2,127	5,128
Change in Inventory	-2,205	-5,317	-607.52	559.81	1,728
Change in Accounts Payable	14,082	6,413	-8,351	-24,029	43,425
Change in Other Net Operating Assets	419.87	-561.12	258.02	-1,177	80.27
Operating Cash Flow	20,550	14,664	42,747	-8,841	66,913
Operating Cash Flow Growth	40.14%	-65.70%	-	-	276.67%
Capital Expenditures	-100,128	-131,886	-28,254	-4,887	-9,030
Sale of Property, Plant & Equipment	-	13,414	-	90.91	-
Investment in Securities	6,665	-3,000	-	-	-
Other Investing Activities	16,105	13,007	14,919	3,218	55.59
Investing Cash Flow	-62,097	-5,948	-100,905	-3,844	-52,106
Short-Term Debt Issued	246,563	266,185	256,715	3,900	-
Total Debt Issued	246,563	266,185	256,715	3,900	-
Short-Term Debt Repaid	-225,703	-265,478	-199,925	-3,900	-3,395
Total Debt Repaid	-225,703	-265,478	-199,925	-3,900	-3,395
Net Debt Issued (Repaid)	20,861	707.34	56,790	-	-3,395
Issuance of Common Stock	10,358	7,344	-	4,500	-
Common Dividends Paid	-731.91	-676.92	-892.36	-	-
Financing Cash Flow	30,486	7,374	55,898	4,500	-3,395
Foreign Exchange Rate Adjustments	35.18	40.19	-56.18	-84.69	-2.2
Miscellaneous Cash Flow Adjustments	-	-	-0	-	-
Net Cash Flow	-11,026	16,130	-2,316	-8,270	11,410
Free Cash Flow	-79,578	-117,223	14,493	-13,729	57,882
Free Cash Flow Growth	-	-	-	-	238.96%
Free Cash Flow Margin	-15.95%	-25.25%	3.52%	-4.10%	23.48%
Free Cash Flow Per Share	-3720.65	-5482.69	677.88	-2509.36	15102.19
Cash Interest Paid	2,524	1,607	3,766	-	-
Cash Income Tax Paid	5,666	6,490	10,351	3,999	3,291
Levered Free Cash Flow	-62,699	-112,415	-	-19,273	43,838
Unlevered Free Cash Flow	-61,094	-111,389	-	-19,273	43,838
Change in Working Capital	1,759	5,588	36,413	-26,773	50,361

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