Hoa An 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 2014	FY 2013
Period Ending	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '14 Dec 31, 2014	Jan '14 Jan 1, 2014
Net Income	109,743	51,707	87,054	15,168	8,437
Depreciation & Amortization	10,904	8,399	8,243	12,658	11,981
Loss (Gain) From Sale of Assets	-	-	-14,605	-1,367	-2,771
Loss (Gain) From Sale of Investments	-	-	-	1,275	-
Provision & Write-off of Bad Debts	-	-	-	212.58	-
Other Operating Activities	-7,699	-7,945	-21,686	-3,838	-697.08
Change in Accounts Receivable	-12,603	10,375	17,681	-779.35	-1,277
Change in Inventory	-3,746	2,197	-2,197	3,199	10,280
Change in Accounts Payable	-9,842	-22,734	6,510	-40.38	-6,669
Change in Other Net Operating Assets	-3,201	5,717	7,681	-1,589	-6,064
Operating Cash Flow	77,222	-101,734	169,025	24,898	13,220
Operating Cash Flow Growth	-	-	578.88%	88.33%	-50.17%
Capital Expenditures	-65,768	-211,983	-447	-2,026	-1,399
Sale of Property, Plant & Equipment	-	-	74.54	518.18	555.35
Sale (Purchase) of Intangibles	-	-	-	-280.45	-
Investment in Securities	-115,463	-	-	9,005	860.36
Other Investing Activities	30,119	13,169	14,605	1,799	4,268
Investing Cash Flow	-72,112	101,186	3,233	7,539	5,937
Long-Term Debt Issued	-	-	-	56,143	77,598
Total Debt Issued	-	-	-	56,143	77,598
Short-Term Debt Repaid	-	-	-	-73,664	-91,004
Total Debt Repaid	-	-	-	-73,664	-91,004
Net Debt Issued (Repaid)	-	-	-	-17,520	-13,406
Issuance of Common Stock	1.1	-	-	-	-
Repurchase of Common Stock	-	-201.38	-	-	-
Common Dividends Paid	-44,163	-29,452	-116,994	-7,531	-10,540
Financing Cash Flow	-44,162	-29,654	-116,994	-25,051	-23,946
Net Cash Flow	-39,052	-30,201	55,264	7,385	-4,789
Free Cash Flow	11,454	-313,716	168,578	22,872	11,821
Free Cash Flow Growth	-	-	637.06%	93.49%	-37.66%
Free Cash Flow Margin	2.83%	-105.92%	44.91%	13.37%	7.98%
Free Cash Flow Per Share	778.06	-21310.69	11447.57	1518.56	784.84
Cash Interest Paid	-	-	-	774.54	2,689
Cash Income Tax Paid	22,141	18,931	22,450	2,924	2,454
Levered Free Cash Flow	13,602	-164,250	-	25,452	15,095
Unlevered Free Cash Flow	13,602	-164,250	-	25,936	16,748
Change in Working Capital	-35,727	-153,894	110,020	790.16	-3,730

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.