Damsan JSC 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 2022
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023
Net Income	91,956	50,061	58,428	67,401
Depreciation & Amortization	107,924	79,084	74,278	104,738
Loss (Gain) From Sale of Assets	-17,869	-29,494	-27,167	-56,802
Other Operating Activities	19,261	-723.23	17,409	20,764
Change in Accounts Receivable	-97,434	123,787	-97,860	-78,711
Change in Inventory	-110,202	-17,146	-69,025	148,409
Change in Accounts Payable	-143,703	-37,480	-40,846	-40,859
Change in Other Net Operating Assets	-4,185	-2,404	1,805	-25,125
Operating Cash Flow	-159,251	160,685	-97,978	139,815
Capital Expenditures	-94,429	-75,751	-88,291	-97,293
Sale of Property, Plant & Equipment	21,020	21,029	3,262	47,525
Investment in Securities	51,386	-180,000	-	-163,807
Other Investing Activities	36,926	31,811	21,979	17,358
Investing Cash Flow	3,756	-202,811	-17,854	-344,181
Long-Term Debt Issued	-	2,187,783	2,047,882	1,761,132
Long-Term Debt Repaid	-	-2,086,486	-1,952,494	-1,618,331
Net Debt Issued (Repaid)	303,204	101,297	95,388	142,800
Issuance of Common Stock	-	150,000	-	-
Common Dividends Paid	-44,219	-89,545	-7,175	-10,500
Other Financing Activities	-	-	125,000	-
Financing Cash Flow	258,985	161,752	213,213	132,300
Foreign Exchange Rate Adjustments	320.88	320.88	-0.4	-161.15
Net Cash Flow	103,812	119,947	97,381	-72,226
Free Cash Flow	-253,679	84,933	-186,269	42,522
Free Cash Flow Margin	-14.80%	5.21%	-11.34%	2.51%
Free Cash Flow Per Share	-3320.64	1131.90	-2774.12	746.38
Cash Interest Paid	38,646	43,421	60,459	41,084
Cash Income Tax Paid	8,165	15,327	15,772	3,036
Levered Free Cash Flow	-	87,488	-92,174	-
Unlevered Free Cash Flow	-	113,925	-54,930	-
Change in Working Capital	-360,523	61,757	-220,926	3,714

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