HOSE:BHN 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	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Net Income	511,585	467,205	370,707	336,126	464,710	304,452
Depreciation & Amortization	228,121	245,395	383,094	415,810	442,732	464,542
Other Amortization	17,502	14,726	-	-	-	-
Loss (Gain) From Sale of Assets	-237,369	-220,990	-175,523	-233,594	-149,459	-128,845
Other Operating Activities	3,702	-49,356	-7,979	35,404	76,910	-11,725
Change in Accounts Receivable	25,985	-92,409	192,613	25,723	-61,610	27,738
Change in Inventory	17,092	50,251	3,796	5,744	-175,074	39,619
Change in Accounts Payable	291,283	201,979	196,975	-117,657	405,286	-29,436
Change in Other Net Operating Assets	-108,895	-76,283	-18,929	14,750	34,701	57,550
Operating Cash Flow	749,005	540,517	944,753	482,307	1,038,195	723,895
Operating Cash Flow Growth	8.91%	-42.79%	95.88%	-53.54%	43.42%	41.10%
Capital Expenditures	-89,542	-86,977	-70,838	-99,015	-78,247	-82,914
Sale of Property, Plant & Equipment	5,352	7,108	714.4	533.55	5,821	1,922
Other Investing Activities	205,226	184,717	161,651	244,145	110,672	137,941
Investing Cash Flow	-193,401	-453,191	-682,383	444,016	-540,987	12,351
Long-Term Debt Issued	-	272,257	348,373	454,284	370,752	511,091
Long-Term Debt Repaid	-	-315,346	-394,083	-433,452	-520,448	-585,984
Net Debt Issued (Repaid)	-13,420	-43,089	-45,710	20,832	-149,696	-74,894
Common Dividends Paid	-278,549	-278,445	-345,281	-294,543	-558,752	-756,936
Financing Cash Flow	-291,969	-321,534	-390,991	-273,711	-708,448	-831,830
Foreign Exchange Rate Adjustments	-83.23	-83.23	156.18	47.5	59.14	-25.86
Net Cash Flow	263,551	-234,291	-128,464	652,660	-211,181	-95,610
Free Cash Flow	659,463	453,540	873,915	383,292	959,948	640,981
Free Cash Flow Growth	6.67%	-48.10%	128.00%	-60.07%	49.76%	73.80%
Free Cash Flow Margin	7.32%	5.31%	10.63%	4.94%	11.43%	9.22%
Free Cash Flow Per Share	2844.97	1956.60	3770.13	1653.54	4141.28	2765.23
Cash Interest Paid	1,645	1,645	2,891	5,782	8,919	13,715
Cash Income Tax Paid	245,988	155,472	19,048	22,928	46,773	30,648
Levered Free Cash Flow	517,863	451,556	910,435	472,522	260,557	1,040,894
Unlevered Free Cash Flow	518,653	452,551	912,259	476,109	266,020	1,049,067
Change in Working Capital	225,464	83,538	374,455	-71,440	203,303	95,471

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