HOSE:BCE Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	85,417	101,740	74,583	-21,403	-58,396
Depreciation & Amortization	5,393	5,100	5,498	5,082	2,754
Other Amortization	790.94	629.65	-	-	-
Loss (Gain) From Sale of Assets	40.8	118.56	-	-359.37	-1,768
Other Operating Activities	24,819	21,338	7,112	1,543	3,742
Change in Accounts Receivable	-413.54	-204,165	6,533	8,234	99,999
Change in Inventory	-2,279,970	-1,431,843	-4,045	-19,744	38,809
Change in Accounts Payable	1,347,891	1,212,879	-14,999	24,368	-51,144
Change in Other Net Operating Assets	-1,684	-608.16	95.57	436.26	193.59
Operating Cash Flow	-817,715	-294,811	74,778	-1,842	34,190
Capital Expenditures	-1,458	-1,458	-2,846	-2,779	-39,731
Sale of Property, Plant & Equipment	-	-	-	359.37	1,060
Other Investing Activities	323.07	245.31	81.64	569.13	739.72
Investing Cash Flow	-48,135	3,787	-7,764	-1,850	-37,931
Short-Term Debt Issued	-	-	-	96,347	94,518
Long-Term Debt Issued	-	631,482	120,834	-	-
Total Debt Issued	959,048	631,482	120,834	96,347	94,518
Short-Term Debt Repaid	-	-	-	-76,205	-143,235
Long-Term Debt Repaid	-	-98,620	-142,750	-	-
Total Debt Repaid	-59,282	-98,620	-142,750	-76,205	-143,235
Net Debt Issued (Repaid)	899,766	532,862	-21,915	20,142	-48,717
Common Dividends Paid	-10,568	-10,568	-32.6	-	-76.79
Financing Cash Flow	889,375	522,294	-21,948	20,142	-48,794
Net Cash Flow	23,524	231,270	45,066	16,449	-52,535
Free Cash Flow	-819,173	-296,269	71,932	-4,621	-5,541
Free Cash Flow Margin	-87.78%	-33.68%	24.55%	-5.57%	-5.01%
Free Cash Flow Per Share	-23404.95	-8464.84	2055.20	-132.03	-158.31
Cash Interest Paid	13,852	2,032	5,240	9,222	9,834
Cash Income Tax Paid	23.96	23.96	-	-	276.87
Levered Free Cash Flow	-	-368,217	6,675	16,966	-
Unlevered Free Cash Flow	-	-366,416	9,725	22,972	-
Change in Working Capital	-934,176	-423,737	-12,415	13,295	87,858

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