HOSE:ELC 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	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Net Income	127,577	95,448	77,652	31,307	48,112
Depreciation & Amortization	12,626	10,484	7,423	6,201	7,394
Other Amortization	3,292	2,008	-	-	-
Loss (Gain) From Sale of Assets	-23,422	-17,937	-47,678	-64,045	-9,918
Other Operating Activities	-2,472	24,313	41,730	4,473	4,139
Change in Accounts Receivable	-326,005	133,234	-314,898	6,893	69,835
Change in Inventory	-151,167	11,002	931.32	10,820	91,973
Change in Accounts Payable	44,606	-132,367	331,248	-96,014	-309,454
Change in Other Net Operating Assets	9,953	13,906	-573.88	-2,903	473.52
Operating Cash Flow	-305,012	140,065	95,834	-103,992	-97,378
Operating Cash Flow Growth	-	46.15%	-	-	-
Capital Expenditures	-214,666	-26,444	-12,321	-5,341	-4,011
Sale of Property, Plant & Equipment	86,529	249.8	1,064	2,708	19,046
Investment in Securities	18,256	59,231	-18,330	-3,028	-13,861
Other Investing Activities	19,069	11,239	12,153	43,338	5,978
Investing Cash Flow	-138,612	-2,287	5,981	26,717	15,312
Short-Term Debt Issued	-	192,297	164,498	45,950	-
Long-Term Debt Issued	819,051	-	-	-	217,950
Total Debt Issued	819,051	192,297	164,498	45,950	217,950
Short-Term Debt Repaid	-	-198,680	-152,942	-52,765	-
Long-Term Debt Repaid	-458,912	-	-	-	-255,593
Total Debt Repaid	-458,912	-198,680	-152,942	-52,765	-255,593
Net Debt Issued (Repaid)	360,139	-6,383	11,557	-6,815	-37,643
Issuance of Common Stock	174,144	10,000	1,500	2,433	500
Repurchase of Common Stock	-144	-	-	-	-
Common Dividends Paid	-653.57	-1,006	-1,547	-142.16	-30,324
Financing Cash Flow	533,486	2,611	11,510	-4,524	-67,467
Foreign Exchange Rate Adjustments	-133.33	43.98	13.61	2.31	-1,007
Net Cash Flow	89,728	140,433	113,339	-81,797	-150,540
Free Cash Flow	-519,678	113,620	83,513	-109,333	-101,388
Free Cash Flow Growth	-	36.05%	-	-	-
Free Cash Flow Margin	-34.24%	14.20%	8.52%	-12.67%	-15.38%
Free Cash Flow Per Share	-5425.84	1241.54	907.57	-1205.10	-1123.98
Cash Interest Paid	15,855	3,094	3,716	38,308	3,677
Cash Income Tax Paid	21,825	7,406	3,937	8,293	12,606
Levered Free Cash Flow	-745,166	310,681	135,225	-267.59	-132,984
Unlevered Free Cash Flow	-735,256	312,580	137,547	23,675	-130,686
Change in Working Capital	-422,614	25,748	16,708	-81,928	-147,106

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