HOSE:CSM 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	48,384	72,071	60,375	79,185	42,015
Depreciation & Amortization	130,304	190,311	201,302	214,484	208,962
Other Amortization	398.92	2,754	-	-	-
Loss (Gain) From Sale of Assets	-31,724	-34,463	-19,741	-25,797	-21,809
Other Operating Activities	-82,911	45,584	-6,944	38,490	-9,091
Change in Accounts Receivable	406,638	3,720	-147,224	-25,802	-244,275
Change in Inventory	-145,882	92,827	565,886	-230,826	-312,309
Change in Accounts Payable	79,621	-41,056	-45,255	5,203	46,943
Change in Other Net Operating Assets	12,343	17,681	8,634	-12,902	18,137
Operating Cash Flow	417,172	349,429	617,033	42,034	-271,428
Operating Cash Flow Growth	19.39%	-43.37%	1367.93%	-	-
Capital Expenditures	-33,268	-95,517	-46,095	-44,845	-22,129
Sale of Property, Plant & Equipment	4,969	-	-	-	-
Other Investing Activities	16,828	16,191	10,929	20,639	13,370
Investing Cash Flow	-309,645	-79,326	-35,167	-24,206	-8,759
Long-Term Debt Issued	3,567,873	3,623,611	4,269,261	5,061,640	4,973,515
Long-Term Debt Repaid	-3,634,387	-3,693,651	-4,561,546	-5,098,753	-4,716,114
Net Debt Issued (Repaid)	-66,514	-70,040	-292,285	-37,113	257,401
Common Dividends Paid	-31,088	-31,088	-31,088	-31,088	-50,673
Financing Cash Flow	-97,602	-101,127	-323,372	-68,200	206,728
Foreign Exchange Rate Adjustments	13,444	14,694	3,032	-420.08	-533.9
Net Cash Flow	23,370	183,669	261,526	-50,793	-73,993
Free Cash Flow	383,904	253,912	570,938	-2,811	-293,558
Free Cash Flow Growth	51.20%	-55.53%	-	-	-
Free Cash Flow Margin	9.40%	5.39%	10.91%	-0.05%	-6.07%
Free Cash Flow Per Share	3704.73	2450.29	3026.11	-17.43	-2564.20
Cash Interest Paid	67,921	95,833	152,674	114,735	109,279
Cash Income Tax Paid	20,873	17,902	13,582	24,695	16,454
Levered Free Cash Flow	401,470	206,604	527,491	-4,217	-296,196
Unlevered Free Cash Flow	443,921	266,499	622,912	67,492	-227,897
Change in Working Capital	352,721	73,172	382,041	-264,327	-491,505

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