Everland 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	Dec '21 Dec 31, 2021
Net Income	77,418	31,409	30,821	26,674	23,847
Depreciation & Amortization	1,214	331.17	417.99	-790.77	291.22
Loss (Gain) From Sale of Assets	-	-	-	-	-3,991
Loss (Gain) on Equity Investments	-	-2,167	-	-	-
Other Operating Activities	-23,325	-72,461	-8,038	256,457	1,599
Change in Accounts Receivable	511,962	-400,277	-500,735	-103,742	-881,899
Change in Inventory	-1,731,064	-647,003	94,890	29,960	-31,754
Change in Accounts Payable	1,443,315	524,433	285,377	-399,176	245,310
Change in Other Net Operating Assets	-74,338	-91,746	-2,754	-123.8	474.33
Operating Cash Flow	205,183	-657,482	-100,020	-190,742	-646,123
Capital Expenditures	-16,826	-15,169	-186,515	-76,793	-11,911
Sale of Property, Plant & Equipment	-	-	-	-	1.82
Investment in Securities	69,800	362,250	-119,000	-876,000	-573,640
Other Investing Activities	-51,060	10,704	11,656	7,515	570.75
Investing Cash Flow	-117,504	278,644	-408,309	-988,879	-509,979
Long-Term Debt Issued	816,273	741,835	600,631	-	4,000
Long-Term Debt Repaid	-850,508	-207,888	-2,981	-2,000	-4,600
Net Debt Issued (Repaid)	-34,235	533,947	597,650	-2,000	-600
Issuance of Common Stock	-	180,000	9,000	1,279,999	1,211,549
Repurchase of Common Stock	-	-	-	-137,500	-
Common Dividends Paid	-	-	-509.37	-780	-200
Financing Cash Flow	-34,235	713,947	606,140	1,139,719	1,210,749
Net Cash Flow	53,443	335,109	97,811	-39,901	54,647
Free Cash Flow	188,357	-672,650	-286,535	-267,535	-658,034
Free Cash Flow Margin	16.83%	-56.40%	-26.30%	-20.95%	-67.94%
Free Cash Flow Per Share	875.88	-3126.72	-1329.42	-1263.75	-5132.52
Cash Interest Paid	15,093	70,643	1,132	22.6	201.4
Cash Income Tax Paid	21,951	12,347	3,923	5,958	4,647
Levered Free Cash Flow	-104,282	-1,044,449	-544,979	-319,332	-
Unlevered Free Cash Flow	-89,020	-1,033,827	-544,305	-319,318	-
Change in Working Capital	149,875	-614,593	-123,222	-473,082	-667,869

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