Dat Phuong 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	FY 2017	FY 2016
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '17 Dec 31, 2017	Dec '16 Dec 31, 2016
Net Income	253,349	223,868	203,043	157,647	121,593
Depreciation & Amortization	144,821	142,995	142,343	65,052	64,080
Other Amortization	211.85	122.84	-	-	-
Loss (Gain) From Sale of Assets	-13,985	-17,197	-28,084	-13,374	-21,244
Other Operating Activities	97,816	81,982	49,448	26,003	2,454
Change in Accounts Receivable	-306,976	-250,512	-204,694	-274,931	-55,610
Change in Inventory	-822,357	-76,431	-52,241	71,361	-36,896
Change in Accounts Payable	-147,934	-385,925	534,868	5,860	151,543
Change in Other Net Operating Assets	56,659	-6,126	-36,780	4,924	20,934
Operating Cash Flow	-738,396	-287,223	607,903	42,542	246,853
Operating Cash Flow Growth	-	-	1328.94%	-82.77%	-
Capital Expenditures	-141,799	-76,736	-134,298	-899,756	-400,513
Sale of Property, Plant & Equipment	298.71	133.25	646.13	-	2,386
Investment in Securities	-47,421	-	-	-1,059	511.34
Other Investing Activities	14,060	17,168	27,765	7,770	20,778
Investing Cash Flow	-165,572	62,771	-77,009	-893,046	-375,758
Long-Term Debt Issued	-	1,396,513	2,532,777	1,742,459	1,317,606
Long-Term Debt Repaid	-	-1,467,474	-2,655,888	-801,412	-1,098,207
Net Debt Issued (Repaid)	1,150,537	-70,961	-123,111	941,047	219,399
Issuance of Common Stock	-	-	-	82,220	-
Common Dividends Paid	-107,248	-120,112	-146,981	-	-19,763
Other Financing Activities	-	-	-	73,925	-
Financing Cash Flow	989,289	-191,073	-270,092	1,097,192	199,636
Foreign Exchange Rate Adjustments	10.54	10.54	0.06	-	-
Net Cash Flow	85,332	-415,515	260,801	246,688	70,731
Free Cash Flow	-880,195	-363,959	473,604	-857,214	-153,660
Free Cash Flow Margin	-22.80%	-10.17%	13.73%	-60.78%	-8.51%
Free Cash Flow Per Share	-8732.15	-3610.73	4698.49	-9255.86	-1712.42
Cash Interest Paid	117,865	117,487	203,269	56,470	53,886
Cash Income Tax Paid	34,246	28,516	34,340	25,075	35,108
Levered Free Cash Flow	-	-509,820	-	-670,397	-
Unlevered Free Cash Flow	-	-439,184	-	-635,838	-
Change in Working Capital	-1,220,608	-718,994	241,153	-192,786	79,971

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