HOSE:GSP 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	97,465	100,668	84,688	81,200	56,046
Depreciation & Amortization	179,618	129,349	119,098	93,360	62,872
Loss (Gain) From Sale of Assets	-8,975	-	-	-	-
Other Operating Activities	57,682	-882.28	-18,078	-1,694	-20,184
Change in Accounts Receivable	-171,803	27,140	-114,121	27,537	-102,027
Change in Inventory	-7,594	6,778	-20,582	-4,817	-8,261
Change in Accounts Payable	81,712	-53,977	153,430	-10,309	53,303
Change in Other Net Operating Assets	1,131	-10.72	558.24	-2,762	-2,032
Operating Cash Flow	229,238	209,066	204,994	182,516	39,716
Operating Cash Flow Growth	9.65%	1.99%	12.32%	359.55%	-71.21%
Capital Expenditures	-330,103	-324,769	-638.98	-336,175	-321,974
Investment in Securities	-	-59,000	80,000	-	-
Other Investing Activities	10,617	13,928	14,958	8,298	9,566
Investing Cash Flow	-225,486	-369,841	94,319	-362,878	-287,908
Long-Term Debt Issued	223,400	204,400	-	228,928	230,000
Long-Term Debt Repaid	-128,619	-96,502	-150,570	-98,425	-65,060
Net Debt Issued (Repaid)	94,781	107,898	-150,570	130,503	164,940
Issuance of Common Stock	-	-	-	-	197,994
Common Dividends Paid	-30,208	-	-55,829	-	-54,000
Financing Cash Flow	64,573	107,898	-206,399	130,503	308,935
Foreign Exchange Rate Adjustments	-422.81	-132.98	-339.02	-93.81	29.64
Net Cash Flow	67,902	-53,010	92,575	-49,953	60,773
Free Cash Flow	-100,865	-115,703	204,355	-153,660	-282,258
Free Cash Flow Margin	-2.81%	-5.15%	11.58%	-8.33%	-17.30%
Free Cash Flow Per Share	-1350.52	-1713.68	3026.70	-2275.86	-6431.30
Cash Interest Paid	34,645	28,075	36,605	22,445	8,855
Cash Income Tax Paid	20,600	26,267	28,873	10,775	16,319
Levered Free Cash Flow	-121,765	-147,451	273,959	-230,916	-328,930
Unlevered Free Cash Flow	-100,111	-129,886	296,161	-214,323	-323,153
Change in Working Capital	-96,553	-20,069	19,286	9,650	-59,018

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