KOSY 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	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022
Net Income	18,946	21,435	13,757	21,719	22,549
Depreciation & Amortization	69,457	73,060	71,509	51,030	6,994
Loss (Gain) From Sale of Assets	-9,197	-9,732	-50,361	-35,430	-47,661
Other Operating Activities	-7,984	-13,147	11,349	303.28	-8,769
Change in Accounts Receivable	-36,504	67,757	242,252	180,009	-102,740
Change in Inventory	-35,693	-73,123	-185,728	-983,987	-264,219
Change in Accounts Payable	9,086	-43,300	-62,860	215,460	104,246
Change in Other Net Operating Assets	-30,248	11,182	-5,640	-219.51	2,713
Operating Cash Flow	-22,136	34,133	34,277	-551,115	-286,888
Operating Cash Flow Growth	-	-0.42%	-	-	-
Capital Expenditures	-12,657	-23,637	-11,644	-181,682	-161,380
Sale of Property, Plant & Equipment	90.91	-	-	260	545.45
Investment in Securities	-	-111,000	-	-	77,919
Other Investing Activities	8,712	1,028	636.35	362.42	662.99
Investing Cash Flow	-13,177	-129,315	-26,701	-179,890	-89,213
Long-Term Debt Issued	1,353,956	1,337,190	1,108,013	1,653,007	415,048
Long-Term Debt Repaid	-1,358,965	-1,203,853	-1,157,747	-892,022	-603,879
Net Debt Issued (Repaid)	-5,009	133,336	-49,734	760,984	-188,831
Issuance of Common Stock	-	-	-	-	560,939
Financing Cash Flow	-5,009	133,336	-49,734	760,984	372,108
Foreign Exchange Rate Adjustments	0.28	0.54	1.03	-	-
Net Cash Flow	-40,322	38,155	-42,157	29,979	-3,993
Free Cash Flow	-34,793	10,495	22,633	-732,797	-448,268
Free Cash Flow Growth	-	-53.63%	-	-	-
Free Cash Flow Margin	-2.24%	0.73%	1.72%	-54.55%	-40.51%
Free Cash Flow Per Share	-160.72	48.48	104.55	-2682.64	-1707.30
Cash Interest Paid	98,962	109,298	121,459	97,539	30,128
Cash Income Tax Paid	19,576	7,892	7,807	11,491	12,377
Levered Free Cash Flow	308.7	17,856	8,788	-813,837	-588,652
Unlevered Free Cash Flow	62,506	76,925	85,567	-752,169	-572,503
Change in Working Capital	-93,358	-37,483	-11,976	-588,737	-260,000

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