Ocean Group JSC 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	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	86,800	67,112	119,298	94,080	40,439	-75,970
Depreciation & Amortization	46,589	46,191	46,267	53,990	72,083	78,946
Other Amortization	873.24	712.47	-	-	-	-
Loss (Gain) From Sale of Assets	-58,421	-58,427	-59,260	-73,827	-22,217	-14,916
Other Operating Activities	63,250	65,221	35,877	77,075	54,912	82,959
Change in Accounts Receivable	157,981	161,891	265,941	128,008	108,165	441,405
Change in Inventory	84,667	77,247	5,472	13,401	22,540	-20,057
Change in Accounts Payable	-113,452	-114,294	-158,437	-201,329	26,970	-639,571
Change in Other Net Operating Assets	-59,264	-61,662	-1,943	16,053	486.61	24,719
Operating Cash Flow	209,024	183,991	253,215	107,451	370,396	-109,945
Operating Cash Flow Growth	-23.26%	-27.34%	135.66%	-70.99%	-	-
Capital Expenditures	-72,487	-71,459	-12,387	-16,066	-17,739	-9,023
Sale of Property, Plant & Equipment	795.84	795.84	208.77	1,341	38.52	177.88
Investment in Securities	-178,068	-178,068	-194,031	-2,083,290	-17,921	-
Other Investing Activities	43,003	42,644	23,886	51,552	13,424	16,101
Investing Cash Flow	-214,274	-228,145	-164,350	-2,485,465	216,701	-28,910
Long-Term Debt Issued	-	120,573	375,731	1,533,911	10,937	-
Long-Term Debt Repaid	-	-275,870	-471,822	-12,523	-33,008	-
Net Debt Issued (Repaid)	-106,345	-155,297	-96,091	1,521,388	-22,070	-
Issuance of Common Stock	111,360	111,360	-	-	-	20,000
Common Dividends Paid	-	-	-	-8.92	-	-
Other Financing Activities	-	-	2.01	320,000	-	-
Financing Cash Flow	5,016	-43,936	-96,089	1,841,379	-22,070	20,000
Foreign Exchange Rate Adjustments	67.57	67.57	8.59	10.34	-63.76	-20.18
Net Cash Flow	-167	-88,023	-7,216	-536,624	564,963	-118,875
Free Cash Flow	136,538	112,532	240,828	91,385	352,657	-118,968
Free Cash Flow Growth	-47.20%	-53.27%	163.53%	-74.09%	-	-
Free Cash Flow Margin	11.48%	9.86%	23.92%	9.28%	34.88%	-29.07%
Free Cash Flow Per Share	456.52	375.11	802.76	304.62	1175.52	-396.56
Cash Interest Paid	112,723	114,528	114,744	5,615	19,161	12,869
Cash Income Tax Paid	34,931	33,690	46,272	23,440	40,764	6,727
Levered Free Cash Flow	-21,058	20,468	4,918	113,453	311,532	-155,489
Unlevered Free Cash Flow	45,133	87,848	72,274	126,082	320,613	-146,922
Change in Working Capital	69,932	63,181	111,033	-43,867	225,179	-180,963

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