Everland 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 2023	FY 2022	FY 2021	FY 2017	FY 2016
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '17 Dec 31, 2017	Dec '16 Dec 31, 2016
Net Income	25,801	30,821	26,674	23,847	26,434	12,859
Depreciation & Amortization	418.22	417.99	-790.77	291.22	555.64	558.48
Loss (Gain) From Sale of Assets	-5,172	-	-	-3,991	-41.93	-
Other Operating Activities	-12,417	-8,038	256,457	1,599	12,184	35,477
Change in Accounts Receivable	-846,029	-500,735	-103,742	-881,899	-16,465	-86,579
Change in Inventory	-366,804	94,890	29,960	-31,754	-47,140	-26,891
Change in Accounts Payable	565,060	285,377	-399,176	245,310	-21,415	19,037
Change in Other Net Operating Assets	-11,871	-2,754	-123.8	474.33	-726.17	-356.21
Operating Cash Flow	-651,016	-100,020	-190,742	-646,123	-46,613	-45,894
Capital Expenditures	-112,608	-186,515	-76,793	-11,911	-781.36	-
Sale of Property, Plant & Equipment	-	-	-	1.82	-	-
Investment in Securities	231,000	-119,000	-876,000	-573,640	-182,401	-100,000
Other Investing Activities	27,303	11,656	7,515	570.75	5,376	7,354
Investing Cash Flow	163,384	-408,309	-988,879	-509,979	-25,806	-87,646
Long-Term Debt Issued	-	600,631	-	4,000	14,066	28,760
Long-Term Debt Repaid	-	-2,981	-2,000	-4,600	-30,540	-16,208
Net Debt Issued (Repaid)	889,173	597,650	-2,000	-600	-16,473	12,553
Issuance of Common Stock	11,100	9,000	1,279,999	1,211,549	103,050	120,000
Repurchase of Common Stock	-	-	-137,500	-	-	-
Common Dividends Paid	-	-509.37	-780	-200	-	-
Financing Cash Flow	900,299	606,140	1,139,719	1,210,749	86,577	132,553
Foreign Exchange Rate Adjustments	-	-	-	-	0.05	-
Net Cash Flow	412,667	97,811	-39,901	54,647	14,157	-987.59
Free Cash Flow	-763,623	-286,535	-267,535	-658,034	-47,395	-45,894
Free Cash Flow Margin	-68.31%	-26.30%	-20.95%	-67.94%	-9.58%	-13.53%
Free Cash Flow Per Share	-4802.64	-1329.42	-1263.75	-5132.52	-1504.59	-1633.97
Cash Interest Paid	14,364	1,132	22.6	201.4	1,249	-
Cash Income Tax Paid	7,920	3,923	5,958	4,647	4,166	2,290
Levered Free Cash Flow	-	-544,979	-319,332	-	87,603	-
Unlevered Free Cash Flow	-	-544,305	-319,318	-	88,375	-
Change in Working Capital	-659,645	-123,222	-473,082	-667,869	-85,746	-94,789

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