Dien Quang Group 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 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022
Net Income	3,396	-122,564	-34,399	13,764	21,684
Depreciation & Amortization	22,236	26,953	30,626	29,962	29,048
Other Amortization	820.8	-	-	-	-
Loss (Gain) From Sale of Assets	-23,529	-8,839	-6,751	237.26	-24,907
Other Operating Activities	22,496	124,445	-14,313	-17,184	-14,386
Change in Accounts Receivable	69,005	89,602	-91,904	-55,530	57,573
Change in Inventory	-9,169	45,363	142,173	-84,221	-58,512
Change in Accounts Payable	-10,156	-19,673	-46,541	33,216	-46,526
Change in Other Net Operating Assets	846.24	4,237	-5,979	-1,080	-1,582
Operating Cash Flow	75,946	139,524	-27,087	-80,835	-35,984
Operating Cash Flow Growth	-45.57%	-	-	-	-
Capital Expenditures	-9,668	-1,044	-4,544	-7,180	-31,126
Sale of Property, Plant & Equipment	26,428	2,868	7,138	2,112	181.82
Investment in Securities	-	-44,485	-	-21,250	10,692
Other Investing Activities	-	-	6,670	6,793	4,134
Investing Cash Flow	2,575	-12,685	-8,484	-4,791	-47,499
Long-Term Debt Issued	266,197	375,665	430,636	237,142	152,173
Long-Term Debt Repaid	-340,524	-463,915	-392,938	-162,289	-125,079
Net Debt Issued (Repaid)	-74,327	-88,250	37,698	74,852	27,094
Issuance of Common Stock	-	-	-	2,985	-
Common Dividends Paid	-1,544	-25,524	-	-28,265	-21.3
Financing Cash Flow	-75,871	-113,774	37,698	49,572	27,072
Foreign Exchange Rate Adjustments	132.52	-79.76	97.64	-90.91	30.41
Net Cash Flow	2,783	12,985	2,224	-36,145	-56,381
Free Cash Flow	66,278	138,480	-31,631	-88,015	-67,110
Free Cash Flow Growth	-52.14%	-	-	-	-
Free Cash Flow Margin	7.21%	17.02%	-3.68%	-8.89%	-9.14%
Free Cash Flow Per Share	2405.05	5025.02	-1147.80	-3193.81	-2435.22
Cash Interest Paid	7,735	6,252	19,447	9,483	4,080
Cash Income Tax Paid	5,172	1,017	917.35	1,733	2,126
Levered Free Cash Flow	69,820	181,012	-11,792	-104,065	-65,392
Unlevered Free Cash Flow	74,618	184,799	446.09	-97,978	-62,837
Change in Working Capital	50,526	119,529	-2,250	-107,615	-47,423

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