Hai Phat Investment 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 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Net Income	121,335	57,447	127,349	-60,410	249,919
Depreciation & Amortization	17,565	18,964	26,661	27,633	32,422
Other Amortization	-	119.63	-	-	17,296
Loss (Gain) From Sale of Assets	-94,114	106,143	-252,449	-	-516,635
Other Operating Activities	-48,322	69,339	72,608	-197,449	-25,767
Change in Accounts Receivable	-2,001,736	200,618	142,877	-1,088,019	-907,373
Change in Inventory	286,218	320,485	1,059,696	59,340	-2,612,209
Change in Accounts Payable	1,267,512	-225,250	-931,286	1,543,474	784,412
Change in Other Net Operating Assets	-6,661	48,569	-3,931	-40,742	-3,058
Operating Cash Flow	-458,203	596,433	241,526	243,827	-2,980,994
Operating Cash Flow Growth	-	146.94%	-0.94%	-	-
Capital Expenditures	-956.57	-105.35	-172.3	-5,110	-22,083
Sale of Property, Plant & Equipment	24,405	-	3,015	-	145,285
Investment in Securities	25,992	287,420	830,610	339,496	-152,096
Other Investing Activities	31,688	13,823	2,793	115,446	99,606
Investing Cash Flow	321,966	-192,133	687,125	759,368	-288,467
Long-Term Debt Issued	1,968,746	1,070,714	621,776	1,247,035	5,225,695
Long-Term Debt Repaid	-1,521,774	-1,497,813	-1,671,691	-2,738,918	-1,919,728
Net Debt Issued (Repaid)	446,972	-427,100	-1,049,915	-1,491,882	3,305,966
Other Financing Activities	-	-	-	-	-4,881
Financing Cash Flow	446,972	-427,100	-1,049,915	-1,491,882	3,301,086
Net Cash Flow	310,735	-22,800	-121,263	-488,687	31,624
Free Cash Flow	-459,159	596,328	241,354	238,718	-3,003,077
Free Cash Flow Growth	-	147.08%	1.10%	-	-
Free Cash Flow Margin	-40.18%	36.91%	14.36%	19.72%	-211.93%
Free Cash Flow Per Share	-1509.56	1960.52	793.49	784.82	-9873.07
Cash Interest Paid	264,967	86,354	99,036	379,179	298,603
Cash Income Tax Paid	32,451	48,952	44,050	49,773	101,877
Levered Free Cash Flow	1,638,238	117,439	-733,880	855,397	-1,340,823
Unlevered Free Cash Flow	1,746,948	183,455	-629,454	1,079,315	-1,203,779
Change in Working Capital	-454,667	344,422	267,357	474,054	-2,738,229

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