Hapaco 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 2014	FY 2013
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '14 Dec 31, 2014	Jan '14 Jan 1, 2014
Net Income	-105,813	101,625	17,707	27,933	23,379
Depreciation & Amortization	46,127	26,171	8,039	19,902	19,125
Other Amortization	-	-	-	63.04	-
Loss (Gain) From Sale of Assets	65,893	-161,214	-30,112	-54,206	-30,987
Other Operating Activities	-330.1	32,351	-174.45	7,355	236.59
Change in Accounts Receivable	460,187	299,883	-24,076	-58,693	14,048
Change in Inventory	52,101	8,022	17,079	-3,540	-9,818
Change in Accounts Payable	-352,884	-3,072	-3,327	13,532	-12,333
Change in Other Net Operating Assets	762,179	222,505	1,544	107.67	1,105
Operating Cash Flow	917,066	526,270	-13,320	-47,548	4,755
Operating Cash Flow Growth	74.26%	-	-	-	-85.05%
Capital Expenditures	-17,468	-6,830	-3,469	-105,138	-128,859
Sale of Property, Plant & Equipment	120	72.73	-	2,313	134.53
Investment in Securities	-449,469	-440,148	267,800	95,054	37,180
Other Investing Activities	2,156	11,929	40,561	29,149	2,079
Investing Cash Flow	-889,561	-516,248	-49,920	173,006	-394,031
Long-Term Debt Issued	41,739	46,327	43,360	622,702	614,369
Long-Term Debt Repaid	-50,664	-50,265	-50,550	-783,038	-189,666
Net Debt Issued (Repaid)	-8,924	-3,938	-7,190	-160,336	424,702
Common Dividends Paid	-	-	-55,469	-16,048	-
Financing Cash Flow	-8,924	-3,938	-62,658	-176,384	424,702
Foreign Exchange Rate Adjustments	5.14	25.56	-2.97	-32.72	4.77
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-
Net Cash Flow	18,585	6,110	-125,901	-50,959	35,431
Free Cash Flow	899,598	519,441	-16,789	-152,686	-124,104
Free Cash Flow Growth	73.19%	-	-	-	-
Free Cash Flow Margin	160.50%	123.83%	-5.60%	-43.63%	-35.25%
Free Cash Flow Per Share	8108.70	4682.08	-151.33	-4003.27	-3253.88
Cash Interest Paid	3,352	2,338	1,220	16,667	7,537
Cash Income Tax Paid	5,579	4,279	4,785	3,620	4,911
Levered Free Cash Flow	78,790	431,444	-	-135,383	-108,077
Unlevered Free Cash Flow	80,739	433,051	-	-123,886	-102,955
Change in Working Capital	911,188	527,338	-8,779	-48,594	-6,998

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