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	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '19 Dec 31, 2019	Dec '18 Dec 31, 2018
Net Income	181,679	120,670	107,359	25,593	13,813
Depreciation & Amortization	11,428	11,510	12,271	-	-
Other Amortization	64.52	-	-	-	-
Loss (Gain) From Sale of Investments	-5,334	-1,783	-973.63	-	-
Other Operating Activities	18,657	-10,075	62,702	-119,113	13,841
Change in Accounts Receivable	385,788	-1,200,033	-75,842	-	-
Change in Inventory	-37,041	640,639	-414,156	-	-
Change in Accounts Payable	-23,784	454,985	218,595	-	-
Change in Other Net Operating Assets	61,599	-86,248	-46,680	-	-
Operating Cash Flow	593,056	-70,335	-135,436	-93,520	27,653
Capital Expenditures	-11,349	-1,792	-11,319	-4,498	-12,758
Sale of Property, Plant & Equipment	1,118	109.09	14.01	1,218	7,766
Investment in Securities	-396,398	-	-	-93,330	-
Other Investing Activities	4,987	1,475	869.48	679.68	674.23
Investing Cash Flow	-411,642	-208.06	-14,846	-106,467	-14,318
Short-Term Debt Issued	-	-	-	316,395	232,943
Long-Term Debt Issued	116,290	676,647	521,715	-	-
Total Debt Issued	116,290	676,647	521,715	316,395	232,943
Short-Term Debt Repaid	-	-	-	-270,829	-277,778
Long-Term Debt Repaid	-555,120	-501,094	-380,463	-	-
Total Debt Repaid	-555,120	-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	317,818	-	-	179,970	39,372
Common Dividends Paid	-25,799	-	-0.04	-10,967	-5,809
Financing Cash Flow	-146,811	175,553	141,251	214,568	-11,272
Net Cash Flow	34,603	105,010	-9,030	14,582	2,063
Free Cash Flow	581,707	-72,127	-146,755	-98,018	14,895
Free Cash Flow Margin	35.35%	-6.59%	-25.39%	-24.20%	4.66%
Free Cash Flow Per Share	6503.86	-1086.07	-2310.22	-3945.43	1042.82
Cash Interest Paid	23,005	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	530,996	-47,773	-	-123,055	21,470
Unlevered Free Cash Flow	544,842	-25,246	-	-120,895	23,952
Change in Working Capital	386,562	-190,657	-316,794	-	-

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