Hapaco Group JSC (HOSE:HAP)

Hapaco Group JSC Cash Flow Statement

Financials in millions VND. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2014	FY 2013
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2014	Jan 1, 2014
Net Income	-69,112	-105,813	101,625	17,707	27,933	23,379
Depreciation & Amortization	20,188	46,127	26,171	8,039	19,902	19,125
Other Amortization	31.52	-	-	-	63.04	-
Loss (Gain) From Sale of Assets	54,364	65,893	-161,214	-30,112	-54,206	-30,987
Other Operating Activities	6,484	-330.1	32,351	-174.45	7,355	236.59
Change in Accounts Receivable	447,881	460,187	299,883	-24,076	-58,693	14,048
Change in Inventory	41,106	52,101	8,022	17,079	-3,540	-9,818
Change in Accounts Payable	-339,508	-352,884	-3,072	-3,327	13,532	-12,333
Change in Other Net Operating Assets	760,062	762,179	222,505	1,544	107.67	1,105
Operating Cash Flow	911,102	917,066	526,270	-13,320	-47,548	4,755
Operating Cash Flow Growth	60.80%	74.26%	-	-	-	-85.05%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2014	FY 2013
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2014	Jan 1, 2014
Capital Expenditures	-133,719	-17,468	-6,830	-3,469	-105,138	-128,859
Sale of Property, Plant & Equipment	1,732	120	72.73	-	2,313	134.53
Investment in Securities	-449,469	-449,469	-440,148	267,800	95,054	37,180
Other Investing Activities	3,420	2,156	11,929	40,561	29,149	2,079
Investing Cash Flow	-996,499	-889,561	-516,248	-49,920	173,006	-394,031

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2014	FY 2013
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2014	Jan 1, 2014
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
Lease Payments	172.98	-508.51	-152.17	-	-	-
Net Debt Issued (Repaid)	68,852	-8,924	-3,938	-7,190	-160,336	424,702
Common Dividends Paid	-	-	-	-55,469	-16,048	-
Financing Cash Flow	68,852	-8,924	-3,938	-62,658	-176,384	424,702

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2014	FY 2013
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2014	Jan 1, 2014
Foreign Exchange Rate Adjustments	-14.6	5.14	25.56	-2.97	-32.72	4.77
Miscellaneous Cash Flow Adjustments	-0	-0	-	-	-	-
Net Cash Flow	-16,560	18,585	6,110	-125,901	-50,959	35,431

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2014	FY 2013
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2014	Jan 1, 2014
Free Cash Flow	777,383	899,598	519,441	-16,789	-152,686	-124,104
Free Cash Flow Growth	38.80%	73.19%	-	-	-	-
Free Cash Flow Margin	155.06%	160.50%	123.83%	-5.60%	-43.63%	-35.25%
Free Cash Flow Per Share	7007.10	8108.70	4682.08	-151.33	-4003.27	-3253.88
Levered Free Cash Flow	-181,739	78,790	431,444	-	-135,383	-108,077
Unlevered Free Cash Flow	-180,851	80,739	433,051	-	-123,886	-102,955
Free Cash Flow After Leases	777,556	899,089	519,289	-16,789	-152,686	-124,104

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2014	FY 2013
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2014	Jan 1, 2014
Cash Interest Paid	1,596	3,352	2,338	1,220	16,667	7,537
Cash Income Tax Paid	9,769	5,579	4,279	4,785	3,620	4,911
Change in Working Capital	899,147	911,188	527,338	-8,779	-48,594	-6,998

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 2, 2026

Data Sources Report a data error