Binh Dien Fertilizer JSC 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	Jan '22 Jan 1, 2022
Net Income	309,915	357,006	148,242	149,798	219,559
Depreciation & Amortization	88,512	91,536	117,001	94,871	93,080
Other Amortization	761.14	719.77	-	-	65.16
Loss (Gain) From Sale of Assets	-4,700	-	-	-836.14	628.32
Other Operating Activities	70,739	43,070	-33,303	22,733	97,619
Change in Accounts Receivable	-324,297	79,306	-3,635	-280,682	404,450
Change in Inventory	-816,883	55,763	816,360	196,191	-1,350,329
Change in Accounts Payable	-63,107	360,209	-218,738	-294,153	274,953
Change in Other Net Operating Assets	-8,317	8,716	1,576	-92.56	75.95
Operating Cash Flow	-747,377	996,326	827,503	-112,171	-259,899
Operating Cash Flow Growth	-	20.40%	-	-	-
Capital Expenditures	-64,929	-91,397	-13,025	-94,492	-69,484
Sale of Property, Plant & Equipment	-	1,081	129.09	211.82	303.64
Investment in Securities	-	-	-	-2,000	-
Other Investing Activities	4,818	4,704	2,486	624.33	898.17
Investing Cash Flow	-54,611	-76,112	-27,410	-95,656	-71,282
Long-Term Debt Issued	4,113,921	3,127,610	4,162,927	5,539,932	4,119,065
Long-Term Debt Repaid	-3,521,837	-3,840,236	-4,749,378	-4,888,569	-3,849,537
Net Debt Issued (Repaid)	592,085	-712,625	-586,451	651,363	269,528
Common Dividends Paid	-166,401	-171,504	-114,336	-113,571	-114,018
Other Financing Activities	-	-16,578	-33,314	-32,712	-
Financing Cash Flow	425,684	-900,707	-734,101	505,081	155,510
Foreign Exchange Rate Adjustments	-	-	-	-142.86	53.54
Net Cash Flow	-376,304	19,506	65,992	297,111	-175,617
Free Cash Flow	-812,306	904,929	814,478	-206,663	-329,382
Free Cash Flow Growth	-	11.11%	-	-	-
Free Cash Flow Margin	-7.65%	9.67%	9.48%	-2.41%	-4.25%
Free Cash Flow Per Share	-14209.10	15829.29	14247.09	-3615.02	-5761.66
Cash Interest Paid	50,367	61,429	68,956	96,883	58,260
Cash Income Tax Paid	94,795	88,510	51,331	63,558	55,190
Levered Free Cash Flow	-827,107	775,998	872,231	-175,929	-347,509
Unlevered Free Cash Flow	-795,628	811,483	945,663	-114,739	-310,981
Change in Working Capital	-1,212,604	503,993	595,562	-378,737	-670,850

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