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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2014	Jan 1, 2014
Net Income	-59,291	-105,813	101,625	17,707	27,933	23,379
Depreciation & Amortization	16,054	46,127	26,171	8,039	19,902	19,125
Other Amortization	47.28	-	-	-	63.04	-
Loss (Gain) From Sale of Assets	74,511	65,893	-161,214	-30,112	-54,206	-30,987
Other Operating Activities	2,485	-330.1	32,351	-174.45	7,355	236.59
Change in Accounts Receivable	340,130	460,187	299,883	-24,076	-58,693	14,048
Change in Inventory	34,861	52,101	8,022	17,079	-3,540	-9,818
Change in Accounts Payable	-341,791	-352,884	-3,072	-3,327	13,532	-12,333
Change in Other Net Operating Assets	760,473	762,179	222,505	1,544	107.67	1,105
Operating Cash Flow	840,014	917,066	526,270	-13,320	-47,548	4,755
Operating Cash Flow Growth	73.67%	74.26%	-	-	-	-85.05%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2014	FY 2013
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2014	Jan 1, 2014
Capital Expenditures	-95,659	-17,468	-6,830	-3,469	-105,138	-128,859
Sale of Property, Plant & Equipment	407.97	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	1,873	2,156	11,929	40,561	29,149	2,079
Investing Cash Flow	-965,211	-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	Sep 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	6,608	-508.51	-152.17	-	-	-
Net Debt Issued (Repaid)	117,681	-8,924	-3,938	-7,190	-160,336	424,702
Common Dividends Paid	-	-	-	-55,469	-16,048	-
Financing Cash Flow	117,681	-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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2014	Jan 1, 2014
Foreign Exchange Rate Adjustments	-14.14	5.14	25.56	-2.97	-32.72	4.77
Miscellaneous Cash Flow Adjustments	-	-0	-	-	-	-
Net Cash Flow	-7,530	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2014	Jan 1, 2014
Free Cash Flow	744,356	899,598	519,441	-16,789	-152,686	-124,104
Free Cash Flow Growth	56.09%	73.19%	-	-	-	-
Free Cash Flow Margin	157.42%	160.50%	123.83%	-5.60%	-43.63%	-35.25%
Free Cash Flow Per Share	6709.40	8108.70	4682.08	-151.33	-4003.27	-3253.88
Levered Free Cash Flow	167,606	78,790	431,444	-	-135,383	-108,077
Unlevered Free Cash Flow	168,193	80,739	433,051	-	-123,886	-102,955
Free Cash Flow After Leases	750,964	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2014	Jan 1, 2014
Cash Interest Paid	1,145	3,352	2,338	1,220	16,667	7,537
Cash Income Tax Paid	10,680	5,579	4,279	4,785	3,620	4,911
Change in Working Capital	806,209	911,188	527,338	-8,779	-48,594	-6,998

Data Source: S&P Global Market Intelligence Last updated: Oct 28, 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:

Nov 4, 2026

Data Sources Report a data error