Lam Son Sugar Joint Stock Cash Flow Statement

Financials in millions VND. Fiscal year is July - June.

Millions VND. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Jun '25 Jun 30, 2025	Jul '24 Jul 1, 2024	Jul '23 Jul 1, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	106,354	116,073	118,232	29,603	44,499	22,731
Depreciation & Amortization	125,159	122,158	137,101	173,272	172,086	163,887
Other Amortization	3,362	1,925	-	-	-	-
Loss (Gain) From Sale of Assets	-7,670	-9,751	-11,372	-5,708	-2,409	2,399
Other Operating Activities	-9,585	-2,013	49,784	-13,047	10,760	5,494
Change in Accounts Receivable	45,517	178,995	-122,241	-21,889	53,663	-4,437
Change in Inventory	61,021	-597,641	-341,674	-117,267	-143,076	-251,163
Change in Accounts Payable	41,685	-27,959	94,011	-89,678	-89,582	105,276
Change in Other Net Operating Assets	-3,100	4,936	3,566	9,555	10,335	-9,076
Operating Cash Flow	362,744	-213,278	-72,592	-35,158	56,276	35,111
Operating Cash Flow Growth	-	-	-	-	60.28%	-90.22%
Capital Expenditures	-89,807	-99,286	-16,058	-57,969	-120,953	-196,342
Sale of Property, Plant & Equipment	3,558	1,212	1,630	5,411	100.3	8,007
Investment in Securities	-	-	-	-	4,137	8,423
Other Investing Activities	13,695	7,884	6,037	3,503	3,085	3,819
Investing Cash Flow	-181,327	-162,491	-89,091	-58,055	-113,631	-176,093
Long-Term Debt Issued	-	2,331,219	1,942,043	1,306,239	1,295,813	1,159,377
Long-Term Debt Repaid	-	-1,943,365	-1,735,795	-1,244,020	-1,259,509	-1,039,931
Net Debt Issued (Repaid)	-173,967	387,855	206,248	62,220	36,304	119,445
Issuance of Common Stock	-	-	-	-	35,042	9,109
Common Dividends Paid	-38,165	-38,163	-8.2	-6.54	-3.41	-2,796
Other Financing Activities	-	-	-	-	-	16,500
Financing Cash Flow	-212,133	349,692	206,240	62,213	71,343	142,258
Foreign Exchange Rate Adjustments	6.21	6.21	-0.05	-91.56	-191.11	15.81
Net Cash Flow	-30,710	-26,070	44,557	-31,091	13,796	1,292
Free Cash Flow	272,937	-312,564	-88,650	-93,127	-64,678	-161,231
Free Cash Flow Margin	11.92%	-13.43%	-3.29%	-5.15%	-3.17%	-8.73%
Free Cash Flow Per Share	3031.72	-3471.82	-984.68	-1034.38	-732.74	-1866.76
Cash Interest Paid	68,765	55,395	48,102	26,483	19,268	16,573
Cash Income Tax Paid	23,380	20,245	8,567	8,459	5,474	6,077
Levered Free Cash Flow	207,337	-352,592	-53,489	-95,762	-90,723	-83,149
Unlevered Free Cash Flow	250,432	-317,777	-23,888	-79,899	-77,961	-73,326
Change in Working Capital	145,123	-441,669	-366,337	-219,278	-168,661	-159,400

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