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	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	77,741	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	-56,925	-25,140	-	-	-3,991
Other Operating Activities	22,866	-49,488	-8,038	256,457	1,599
Change in Accounts Receivable	475,262	-400,277	-500,735	-103,742	-881,899
Change in Inventory	-1,731,591	-647,003	94,890	29,960	-31,754
Change in Accounts Payable	1,460,004	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	174,234	-657,482	-100,020	-190,742	-646,123
Capital Expenditures	-17,876	-15,169	-186,515	-76,793	-11,911
Sale of Property, Plant & Equipment	-	-	-	-	1.82
Investment in Securities	-	362,250	-119,000	-876,000	-573,640
Other Investing Activities	50,739	10,704	11,656	7,515	570.75
Investing Cash Flow	-86,556	278,644	-408,309	-988,879	-509,979
Long-Term Debt Issued	818,110	741,835	600,631	-	4,000
Long-Term Debt Repaid	-852,345	-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	156,357	-672,650	-286,535	-267,535	-658,034
Free Cash Flow Margin	13.97%	-56.40%	-26.30%	-20.95%	-67.94%
Free Cash Flow Per Share	726.40	-3124.98	-1329.42	-1263.75	-5132.52
Cash Interest Paid	29,467	70,643	1,132	22.6	201.4
Cash Income Tax Paid	18,463	12,347	3,923	5,958	4,647
Levered Free Cash Flow	-105,450	-1,044,449	-544,979	-319,332	-
Unlevered Free Cash Flow	-90,189	-1,033,827	-544,305	-319,318	-
Change in Working Capital	129,337	-614,593	-123,222	-473,082	-667,869

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