Dry Cell and Storage Battery JSC (HOSE:PAC)
Vietnam · Delayed Price · Currency is VND 14,100
-50 (-0.35%)
At close: Nov 3, 2026
HOSE:PAC Cash Flow Statement
Financials in millions VND. Fiscal year is January - December.
Millions VND. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Net Income | 105,936 | 117,683 | 128,645 | 115,202 | 156,388 | 173,827 |
Depreciation & Amortization | 90,312 | 92,359 | 90,055 | 85,660 | 91,337 | 82,468 |
Other Amortization | 2,623 | 1,213 | - | - | - | - |
Loss (Gain) From Sale of Assets | -66,023 | -33,983 | -35,513 | -43,599 | -53,921 | -58,843 |
Other Operating Activities | -19,467 | -14,961 | 19,751 | -1,123 | 1,293 | 20,017 |
Change in Accounts Receivable | -129,488 | -157,663 | -3,474 | -142,978 | -14,809 | 17,444 |
Change in Inventory | 1,044 | -34,638 | -52,001 | 111,014 | -86,930 | 15,227 |
Change in Accounts Payable | 339,484 | 36,694 | -113,206 | 105,390 | -110,946 | -13,369 |
Change in Other Net Operating Assets | 13,003 | 7,798 | -2,963 | 2,158 | -2,850 | 5,614 |
Operating Cash Flow | 337,425 | 14,501 | 31,293 | 231,725 | -20,439 | 242,384 |
Operating Cash Flow Growth | - | -53.66% | -86.50% | - | - | 7.78% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Capital Expenditures | -286,760 | -108,558 | -58,220 | -80,293 | -203,064 | -99,525 |
Sale of Property, Plant & Equipment | 1,159 | 180.93 | 260.11 | 71.42 | 62.76 | 266.43 |
Investment in Securities | 85,000 | -100,000 | -49,130 | 36,130 | 260,000 | -87,500 |
Other Investing Activities | 44,311 | 26,125 | 57,664 | 39,987 | 44,815 | 26,197 |
Investing Cash Flow | -156,290 | -182,253 | -49,426 | -4,105 | 101,814 | -160,562 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Short-Term Debt Issued | - | 2,971,528 | 2,721,837 | 2,287,850 | - | - |
Long-Term Debt Issued | - | - | - | - | 2,779,383 | 2,565,161 |
Total Debt Issued | 3,177,393 | 2,971,528 | 2,721,837 | 2,287,850 | 2,779,383 | 2,565,161 |
Short-Term Debt Repaid | - | -2,829,004 | -2,587,967 | -2,378,885 | - | - |
Long-Term Debt Repaid | - | -6,569 | -8,864 | -10,921 | -2,796,223 | -2,653,411 |
Total Debt Repaid | -3,329,258 | -2,835,574 | -2,596,831 | -2,389,806 | -2,796,223 | -2,653,411 |
Net Debt Issued (Repaid) | -151,864 | 135,954 | 125,007 | -101,955 | -16,840 | -88,250 |
Common Dividends Paid | -23,234 | -69,706 | -69,699 | -79,002 | -69,706 | -23,236 |
Financing Cash Flow | -175,099 | 66,248 | 55,308 | -180,957 | -86,546 | -111,486 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Foreign Exchange Rate Adjustments | -2,506 | -1,274 | 1,494 | 1,598 | -296.75 | -524.96 |
Net Cash Flow | 3,531 | -102,778 | 38,669 | 48,260 | -5,468 | -30,189 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Free Cash Flow | 50,666 | -94,057 | -26,927 | 151,431 | -223,504 | 142,859 |
Free Cash Flow Growth | - | - | - | - | - | 10.89% |
Free Cash Flow Margin | 1.35% | -2.62% | -0.84% | 4.75% | -6.58% | 4.69% |
Free Cash Flow Per Share | 660.76 | -1226.65 | -351.16 | 1974.89 | -2914.82 | 1863.10 |
Levered Free Cash Flow | -203,696 | -146,242 | 51,831 | 121,870 | -226,074 | 119,483 |
Unlevered Free Cash Flow | -161,806 | -115,756 | 78,042 | 158,972 | -192,865 | 148,191 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash Interest Paid | 67,033 | 49,142 | 42,001 | 60,112 | 52,762 | 46,579 |
Cash Income Tax Paid | 34,684 | 37,899 | 39,544 | 39,886 | 55,970 | 39,382 |
Change in Working Capital | 224,044 | -147,809 | -171,645 | 75,585 | -215,535 | 24,916 |