OPC Pharmaceutical 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	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	115,881	107,060	122,234	142,128	126,377
Depreciation & Amortization	21,555	22,301	22,895	22,819	22,502
Other Amortization	151.42	-	-	-	-
Loss (Gain) From Sale of Assets	-21,006	-10,046	-16,692	-8,794	-3,849
Other Operating Activities	-8,545	-29,284	-12,044	-19,758	-11,064
Change in Accounts Receivable	-53,039	-24,493	-65,383	-38,502	9,687
Change in Inventory	-28,655	-15,257	44,070	107,395	13,615
Change in Accounts Payable	39,890	-24,816	1,878	-11,597	33,295
Change in Other Net Operating Assets	-6,303	-1,739	-797.68	1,597	159.36
Operating Cash Flow	59,928	23,725	255,359	36,088	190,721
Operating Cash Flow Growth	152.60%	-90.71%	607.60%	-81.08%	53.61%
Capital Expenditures	-18,253	-11,578	-12,042	-7,399	-8,912
Sale of Property, Plant & Equipment	-	175.97	-	182.59	-
Investment in Securities	-179,871	-193,000	42,529	-50,830	11,966
Other Investing Activities	13,818	9,146	17,655	6,905	4,983
Investing Cash Flow	-13,107	-46,487	48,142	-51,142	8,037
Short-Term Debt Issued	-	-	36,470	17,053	309,153
Total Debt Issued	-	-	36,470	17,053	309,153
Short-Term Debt Repaid	-	-	-36,470	-88,390	-314,405
Total Debt Repaid	-	-	-36,470	-88,390	-314,405
Net Debt Issued (Repaid)	-	-	-	-71,337	-5,252
Common Dividends Paid	-	-95,943	-95,827	-26,582	-53,403
Financing Cash Flow	-	-95,943	-95,827	-97,919	-58,655
Foreign Exchange Rate Adjustments	10.13	25.3	8.98	0.03	23.66
Net Cash Flow	46,832	-118,680	207,683	-112,973	140,127
Free Cash Flow	41,675	12,147	243,317	28,688	181,809
Free Cash Flow Growth	243.09%	-95.01%	748.14%	-84.22%	94.78%
Free Cash Flow Margin	3.71%	1.25%	24.21%	2.45%	16.18%
Free Cash Flow Per Share	650.66	189.65	3798.80	447.90	2838.51
Cash Interest Paid	-	-	334.55	1,413	4,439
Cash Income Tax Paid	29,802	28,021	35,982	37,622	37,198
Levered Free Cash Flow	57,244	12,728	94,622	149,153	204,691
Unlevered Free Cash Flow	57,244	12,728	94,831	149,731	207,703
Change in Working Capital	-48,108	-66,306	138,966	-100,307	56,756

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