CIC Group JSC Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024
Net Income	99,580	122,776	143,612
Depreciation & Amortization	20,070	20,380	18,794
Other Amortization	1,420	740.79	-
Loss (Gain) From Sale of Assets	-1,260	-435.67	1,244
Other Operating Activities	-71,468	-17,052	-1,478
Change in Accounts Receivable	81,723	-85,657	171,415
Change in Inventory	278,755	-185,283	-90,678
Change in Accounts Payable	-482,190	-81,279	-351,753
Change in Other Net Operating Assets	-100,160	1,111	-3,835
Operating Cash Flow	-173,530	-224,699	-112,680
Capital Expenditures	-45,375	-32,725	-58,387
Sale of Property, Plant & Equipment	277.9	277.9	810.27
Other Investing Activities	11,607	2,252	694
Investing Cash Flow	-61,827	-27,195	-45,683
Long-Term Debt Issued	-	1,702,862	987,754
Long-Term Debt Repaid	-	-1,446,299	-852,986
Net Debt Issued (Repaid)	-213,551	256,563	134,768
Common Dividends Paid	-	-632.71	-2,985
Financing Cash Flow	290,136	255,930	131,783
Net Cash Flow	54,779	4,036	-26,579
Free Cash Flow	-218,904	-257,424	-171,067
Free Cash Flow Margin	-25.10%	-19.89%	-13.15%
Free Cash Flow Per Share	-1637.87	-2251.96	-1496.50
Cash Interest Paid	23,872	22,564	31,180
Cash Income Tax Paid	69,208	33,062	32,029
Levered Free Cash Flow	-	31,713	-
Unlevered Free Cash Flow	-	45,708	-
Change in Working Capital	-221,872	-351,109	-274,852

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