HOSE:HSL Cash Flow Statement

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2017	FY 2016
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '17 Dec 31, 2017	Jan '17 Jan 1, 2017
Net Income	1,837	6,758	11,755	23,679	17,526
Depreciation & Amortization	2,798	5,370	5,356	2,776	1,638
Loss (Gain) From Sale of Assets	-13,931	-2,424	-62.24	-	-
Other Operating Activities	15,571	321.26	153.05	-277.19	-323.38
Change in Accounts Receivable	-166,467	97,509	-37,122	-21,368	-35,180
Change in Inventory	3,903	11,996	35,326	457.83	-9,037
Change in Accounts Payable	-3,385	-15,818	-15,181	1,914	-13,222
Change in Other Net Operating Assets	2,526	313.13	174.11	-71	233.45
Operating Cash Flow	-213,283	42,799	398.28	7,112	-38,365
Operating Cash Flow Growth	-	10646.00%	-94.40%	-	-
Capital Expenditures	-1,237	-1,237	-1,598	-1,010	-286.45
Investment in Securities	61,142	-6,474	61,681	-	-
Other Investing Activities	3,276	2,146	865.55	163.84	3.63
Investing Cash Flow	254,536	-25,005	65,099	-845.7	-282.83
Long-Term Debt Issued	-	5,029	645.4	-	47,800
Long-Term Debt Repaid	-	-6,338	-5,826	-	-55,150
Net Debt Issued (Repaid)	-9,792	-1,309	-5,181	-	-7,350
Issuance of Common Stock	-	-	-	-	67,500
Common Dividends Paid	-42.88	-182.88	-	-	-
Financing Cash Flow	-9,835	-1,492	-5,181	-	60,150
Miscellaneous Cash Flow Adjustments	-	-	-0	-	-
Net Cash Flow	31,418	16,302	60,316	6,266	21,502
Free Cash Flow	-214,520	41,562	-1,200	6,102	-38,652
Free Cash Flow Margin	-373.23%	29.85%	-0.31%	2.75%	-23.13%
Free Cash Flow Per Share	-5562.23	1077.64	-30.13	296.45	-4140.33
Cash Interest Paid	689.93	1,159	1,676	-	541.54
Cash Income Tax Paid	26.42	848.3	1,048	-	-
Levered Free Cash Flow	-	81,334	-	-2,699	-
Unlevered Free Cash Flow	-	82,058	-	-2,699	-
Change in Working Capital	-219,557	32,774	-16,803	-19,067	-57,206

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