3-2 Investment And Construction JSC (HOSE:C32)
Vietnam · Delayed Price · Currency is VND 15,800
-50 (-0.32%)
At close: Nov 4, 2026
HOSE:C32 Cash Flow Statement
Financials in millions VND. Fiscal year is January - December.
Millions VND. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 62,467 | 26,301 | 8,129 | -26,984 | 20,510 | 75,290 |
Depreciation & Amortization | 12,655 | 13,395 | 15,991 | 24,694 | 24,827 | 24,775 |
Other Amortization | 49.76 | 71.77 | - | - | - | - |
Loss (Gain) From Sale of Assets | -61,295 | -30,859 | -8,610 | -7,477 | -16,205 | -74,910 |
Loss (Gain) From Sale of Investments | - | - | - | - | - | 932.15 |
Provision & Write-off of Bad Debts | - | - | - | - | - | 3,670 |
Other Operating Activities | 15,717 | 14,431 | 5,200 | 20,489 | -4,819 | -3,116 |
Change in Accounts Receivable | 38,884 | 24,605 | 39,799 | -9,370 | -18,603 | -44,466 |
Change in Inventory | -29,380 | -26,066 | 9,274 | -21,561 | -9,353 | -5,875 |
Change in Accounts Payable | -14,781 | -8,561 | -6,165 | 5,828 | -59,141 | 17,719 |
Change in Other Net Operating Assets | 7,549 | 1,541 | 2,892 | 1,141 | 289.78 | 3,234 |
Operating Cash Flow | 42,884 | 19,454 | 61,428 | -9,957 | -105,020 | -13,404 |
Operating Cash Flow Growth | -12.82% | -68.33% | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -5,875 | -5,222 | -6,444 | -5,944 | -3,595 | -15,485 |
Sale of Property, Plant & Equipment | 1,277 | 3,940 | 269.43 | 946.88 | 573.07 | 8,680 |
Investment in Securities | - | - | - | - | -15,716 | 98,305 |
Other Investing Activities | 12,544 | 17,003 | 6,060 | 17,069 | 9,884 | 10,848 |
Investing Cash Flow | -50,181 | -11,279 | 1,155 | 90,191 | -2,963 | 129,638 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | 500,585 | 593,514 | 493,216 | - | - |
Long-Term Debt Issued | - | - | - | - | 592,024 | 448,266 |
Total Debt Issued | 466,865 | 500,585 | 593,514 | 493,216 | 592,024 | 448,266 |
Short-Term Debt Repaid | - | -474,098 | -670,261 | -593,067 | - | - |
Long-Term Debt Repaid | - | - | - | - | -463,850 | -523,125 |
Total Debt Repaid | -485,824 | -474,098 | -670,261 | -593,067 | -463,850 | -523,125 |
Net Debt Issued (Repaid) | -18,959 | 26,487 | -76,747 | -99,851 | 128,173 | -74,859 |
Repurchase of Common Stock | - | - | - | - | -20.1 | - |
Common Dividends Paid | -9,018 | - | - | -15,029 | -36,070 | -18,041 |
Financing Cash Flow | -27,977 | 26,487 | -76,747 | -114,880 | 92,083 | -92,900 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | -35,274 | 34,661 | -14,164 | -34,646 | -15,900 | 23,334 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 37,009 | 14,231 | 54,984 | -15,901 | -108,615 | -28,889 |
Free Cash Flow Growth | -12.49% | -74.12% | - | - | - | - |
Free Cash Flow Margin | 6.72% | 2.60% | 8.77% | -3.22% | -19.00% | -5.60% |
Free Cash Flow Per Share | 1227.89 | 472.16 | 1829.26 | -529.00 | -3613.49 | -961.03 |
Levered Free Cash Flow | -4,656 | -7,509 | 160,730 | 86,116 | -85,434 | 29,917 |
Unlevered Free Cash Flow | 3,466 | -1,791 | 168,068 | 97,265 | -75,925 | 37,597 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 2,631 | 9,190 | 11,813 | 17,921 | 15,025 | 12,386 |
Cash Income Tax Paid | - | - | - | - | 11,515 | 11,858 |
Change in Working Capital | 13,289 | -3,885 | 40,719 | -20,679 | -129,334 | -40,045 |