HOSE:BCM 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 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	3,488,465	2,187,091	2,423,169	1,700,056	1,450,982
Depreciation & Amortization	199,558	235,875	267,444	189,605	185,990
Other Amortization	28,248	26,307	-	-	-
Loss (Gain) From Sale of Assets	-1,102,451	-2,107,964	-928,524	-1,321,975	-892,744
Other Operating Activities	-1,110,717	-1,086,798	-1,097,370	-921,468	-1,070,333
Change in Accounts Receivable	-273,629	-396,277	-2,261,765	321,527	-327,771
Change in Inventory	-2,941,134	-204,640	-1,165,724	1,390,593	1,919,293
Change in Accounts Payable	1,485,220	677,238	-414,302	-860,896	-955,283
Change in Other Net Operating Assets	58,774	23,596	26,431	6,520	32,534
Operating Cash Flow	-167,667	-645,572	-3,150,641	503,962	342,668
Operating Cash Flow Growth	-	-	-	47.07%	-86.55%
Capital Expenditures	-24,951	-332,013	-114,781	-212,303	-25,833
Sale of Property, Plant & Equipment	-	-	1,282	103,442	8,199
Investment in Securities	-2,739,083	-1,512,989	-859,060	-743,782	-1,005,040
Other Investing Activities	1,063,821	555,983	1,094,809	193,361	90,429
Investing Cash Flow	-1,714,100	-1,289,020	472,432	-880,306	-1,078,317
Long-Term Debt Issued	10,251,158	14,731,356	9,983,931	5,608,259	9,853,676
Long-Term Debt Repaid	-8,214,873	-10,888,881	-6,216,115	-6,421,517	-7,080,864
Net Debt Issued (Repaid)	2,036,285	3,842,476	3,767,817	-813,259	2,772,812
Common Dividends Paid	-9,865	-1,035,000	-828,000	-724,500	-828,000
Financing Cash Flow	2,026,421	2,807,476	2,939,816	-1,537,759	1,944,812
Foreign Exchange Rate Adjustments	21.36	-	-	-	-
Net Cash Flow	144,675	872,884	261,607	-1,914,103	1,209,163
Free Cash Flow	-192,618	-977,585	-3,265,421	291,660	316,834
Free Cash Flow Growth	-	-	-	-7.95%	-85.67%
Free Cash Flow Margin	-2.77%	-18.66%	-41.43%	4.44%	4.54%
Free Cash Flow Per Share	-178.73	-944.53	-3155.00	281.80	306.12
Cash Interest Paid	2,182,034	2,209,707	1,995,924	1,685,451	1,543,010
Cash Income Tax Paid	341,699	413,128	80,782	241,948	423,902
Levered Free Cash Flow	-116,988	-2,068,461	371,608	-425,787	1,105,380
Unlevered Free Cash Flow	742,951	-1,259,099	937,941	123,793	1,570,907
Change in Working Capital	-1,670,769	99,917	-3,815,359	857,744	668,773

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.