HOSE:HCD Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024
Net Income	18,945	20,035	30,199
Depreciation & Amortization	14,277	14,277	14,277
Loss (Gain) From Sale of Assets	-7,470	-3,831	-4,177
Other Operating Activities	3,510	3,894	1,103
Change in Accounts Receivable	-49,614	-112,397	-4,728
Change in Inventory	28,895	4,799	6,303
Change in Accounts Payable	-2,678	13,955	16,723
Change in Other Net Operating Assets	-791.31	-447.33	1,140
Operating Cash Flow	5,074	-59,715	60,839
Operating Cash Flow Growth	-	-	-
Capital Expenditures	-17,053	-15,235	-15,510
Other Investing Activities	5,249	2,170	4,177
Investing Cash Flow	67,207	37,976	-10,799
Short-Term Debt Issued	-	340,946	381,991
Total Debt Issued	367,376	340,946	381,991
Short-Term Debt Repaid	-	-374,501	-396,468
Total Debt Repaid	-337,630	-374,501	-396,468
Net Debt Issued (Repaid)	29,746	-33,554	-14,477
Financing Cash Flow	-62,644	-33,554	-14,477
Foreign Exchange Rate Adjustments	-	-	0.95
Net Cash Flow	9,636	-55,294	35,563
Free Cash Flow	-11,979	-74,950	45,329
Free Cash Flow Growth	-	-	-
Free Cash Flow Margin	-1.42%	-9.49%	5.21%
Free Cash Flow Per Share	-260.37	-1622.35	981.19
Levered Free Cash Flow	-	-83,652	-
Unlevered Free Cash Flow	-	-79,131	-
Cash Interest Paid	9,419	7,745	10,056
Cash Income Tax Paid	6,286	5,500	7,402
Change in Working Capital	-24,188	-94,091	19,438