Everpia 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	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	39,216	-30,186	17,825	91,575	59,721
Depreciation & Amortization	29,019	38,072	31,562	35,677	39,515
Other Amortization	187.74	-	-	-	-
Loss (Gain) From Sale of Assets	-28,629	-23,029	-38,519	-19,961	-28,457
Other Operating Activities	13,505	22,902	-23,568	23,456	-7.11
Change in Accounts Receivable	-1,873	15,231	35,765	-16,938	-43,601
Change in Inventory	28,668	37,769	42,208	-30,127	-7,177
Change in Accounts Payable	-7,475	317.01	-17,221	-2,166	20,189
Change in Other Net Operating Assets	6,763	7,814	-8,564	-1,249	999.93
Operating Cash Flow	79,381	68,891	148,248	85,260	-52,570
Operating Cash Flow Growth	15.23%	-53.53%	73.88%	-	-
Capital Expenditures	-13,109	-2,619	-141,327	-153,499	-75,790
Sale of Property, Plant & Equipment	4,776	1,431	9,307	1,341	599.43
Investment in Securities	-	-	-	-45,067	258,358
Other Investing Activities	25,027	24,890	30,095	14,952	32,180
Investing Cash Flow	-12,361	-56,317	-70,951	-182,274	215,348
Long-Term Debt Issued	280,829	296,880	506,335	363,032	298,534
Long-Term Debt Repaid	-280,539	-310,672	-552,986	-242,534	-423,130
Net Debt Issued (Repaid)	290.73	-13,792	-46,650	120,498	-124,596
Issuance of Common Stock	-	-	-	18,882	-
Common Dividends Paid	-20,985	-20,985	-46,132	-41,083	-37,991
Financing Cash Flow	-20,694	-34,777	-92,782	98,296	-162,587
Foreign Exchange Rate Adjustments	454.18	844.59	1,563	1,336	544.86
Net Cash Flow	46,780	-21,358	-13,922	2,618	735.04
Free Cash Flow	66,272	66,272	6,921	-68,239	-128,360
Free Cash Flow Growth	0%	857.58%	-	-	-
Free Cash Flow Margin	8.83%	8.94%	0.88%	-6.68%	-14.82%
Free Cash Flow Per Share	1578.66	1578.66	164.86	-1650.59	-3123.75
Cash Interest Paid	11,790	11,293	14,616	6,804	22,260
Cash Income Tax Paid	2,941	3,785	14,056	19,218	20,002
Levered Free Cash Flow	69,157	80,753	-50,584	-104,304	-36,090
Unlevered Free Cash Flow	76,683	87,766	-41,525	-100,092	-21,450
Change in Working Capital	26,083	61,131	160,948	-45,488	-123,342

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