DICERA HOLDINGS 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 2019	FY 2018
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '19 Dec 31, 2019	Dec '18 Dec 31, 2018
Net Income	177,595	120,670	107,359	25,593	13,813
Depreciation & Amortization	11,765	11,481	12,271	-	-
Other Amortization	64.03	29.06	-	-	-
Loss (Gain) From Sale of Investments	-	-1,783	-973.63	-	-
Other Operating Activities	-3,260	-10,075	62,702	-119,113	13,841
Change in Accounts Receivable	256,447	-1,200,033	-75,842	-	-
Change in Inventory	-388,792	640,639	-414,156	-	-
Change in Accounts Payable	-	454,985	218,595	-	-
Change in Other Net Operating Assets	133,462	-86,248	-46,680	-	-
Operating Cash Flow	187,280	-70,335	-135,436	-93,520	27,653
Capital Expenditures	-3,045	-1,792	-11,319	-4,498	-12,758
Sale of Property, Plant & Equipment	1,539	109.09	14.01	1,218	7,766
Investment in Securities	-10,000	-	-	-93,330	-
Other Investing Activities	5,215	1,475	869.48	679.68	674.23
Investing Cash Flow	-6,291	-208.06	-14,846	-106,467	-14,318
Short-Term Debt Issued	-	-	-	316,395	232,943
Long-Term Debt Issued	106,290	676,647	521,715	-	-
Total Debt Issued	106,290	676,647	521,715	316,395	232,943
Short-Term Debt Repaid	-	-	-	-270,829	-277,778
Long-Term Debt Repaid	-545,120	-501,094	-380,463	-	-
Total Debt Repaid	-545,120	-501,094	-380,463	-270,829	-277,778
Net Debt Issued (Repaid)	-438,831	175,553	141,251	45,566	-44,835
Issuance of Common Stock	318,246	-	-	179,970	39,372
Common Dividends Paid	-25,799	-	-0.04	-10,967	-5,809
Financing Cash Flow	-146,383	175,553	141,251	214,568	-11,272
Net Cash Flow	34,606	105,010	-9,030	14,582	2,063
Free Cash Flow	184,235	-72,127	-146,755	-98,018	14,895
Free Cash Flow Margin	11.19%	-6.59%	-25.39%	-24.20%	4.66%
Free Cash Flow Per Share	2162.96	-1135.43	-2310.22	-3945.43	1042.82
Cash Interest Paid	24,464	35,106	16,018	5,286	6,087
Cash Income Tax Paid	44,232	40,889	3,058	5,006	2,083
Levered Free Cash Flow	215,105	-47,773	-	-123,055	21,470
Unlevered Free Cash Flow	229,869	-25,246	-	-120,895	23,952
Change in Working Capital	1,116	-190,657	-316,794	-	-

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