Phu Nhuan Jewelry JSC (HOSE:PNJ)
Vietnam · Delayed Price · Currency is VND 14,750
0.00 (0.00%)
At close: Nov 4, 2026
Phu Nhuan Jewelry JSC 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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 1,694,371 | 2,828,497 | 2,112,916 | 1,971,099 | 1,810,692 | 1,029,042 |
Depreciation & Amortization | 69,611 | 69,325 | 80,822 | 81,257 | 79,516 | 75,118 |
Other Amortization | 7,450 | 15,966 | - | - | - | - |
Loss (Gain) From Sale of Assets | -60,487 | -110,245 | -47,047 | -79,561 | - | -3,225 |
Other Operating Activities | 2,483,226 | 83,433 | 40,533 | -56,363 | -1,155 | 39,586 |
Change in Accounts Receivable | 45,788 | 235,691 | -261,743 | 39,101 | -52,152 | -23,112 |
Change in Inventory | -6,358,670 | -2,806,723 | -2,129,838 | -436,684 | -1,753,323 | -2,208,836 |
Change in Accounts Payable | -671,408 | -369,026 | 273,560 | 92,449 | 76,507 | 354,804 |
Change in Other Net Operating Assets | 112,832 | 169,889 | 13,981 | -103,556 | -59,504 | 14,255 |
Operating Cash Flow | -2,479,076 | 18,890 | 83,185 | 1,507,741 | 100,581 | -722,367 |
Operating Cash Flow Growth | - | -77.29% | -94.48% | 1399.03% | - | - |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -123,756 | -115,543 | -90,406 | -83,115 | -52,385 | -61,304 |
Sale of Property, Plant & Equipment | 3.64 | 3.64 | 3.18 | 2,289 | 1,498 | 12,869 |
Investment in Securities | 3,980 | -1,950 | - | -3,980 | - | - |
Other Investing Activities | 79,605 | 81,101 | 39,436 | 66,433 | 20,219 | 267.48 |
Investing Cash Flow | 2,041,571 | -893,788 | -211,037 | -578,473 | -370,667 | -48,167 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | 9,817,871 | 6,788,859 | 8,159,473 | 6,261,255 | - |
Long-Term Debt Issued | - | - | - | - | - | 7,758,858 |
Total Debt Issued | 15,874,655 | 9,817,871 | 6,788,859 | 8,159,473 | 6,261,255 | 7,758,858 |
Short-Term Debt Repaid | - | -8,936,028 | -5,831,606 | -8,458,231 | -6,300,140 | - |
Long-Term Debt Repaid | - | - | - | - | - | -6,876,203 |
Total Debt Repaid | -13,886,691 | -8,936,028 | -5,831,606 | -8,458,231 | -6,300,140 | -6,876,203 |
Net Debt Issued (Repaid) | 1,987,964 | 881,844 | 957,254 | -298,758 | -38,885 | 882,656 |
Issuance of Common Stock | 17,446 | 64,824 | 67,244 | - | 1,447,267 | - |
Repurchase of Common Stock | - | - | - | - | -35 | -1,525 |
Common Dividends Paid | -811,607 | -673,692 | -671,682 | -615,443 | -616,671 | -177,376 |
Financing Cash Flow | 1,193,803 | 272,975 | 352,816 | -914,201 | 791,676 | 703,755 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | -135.18 | 1,236 | 1,600 | 1,533 | 2,504 | - |
Net Cash Flow | 756,163 | -600,687 | 226,564 | 16,600 | 524,093 | -66,780 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | -2,602,832 | -96,652 | -7,221 | 1,424,626 | 48,197 | -783,671 |
Free Cash Flow Growth | - | - | - | 2855.86% | - | - |
Free Cash Flow Margin | -6.15% | -0.28% | -0.02% | 4.30% | 0.14% | -4.01% |
Free Cash Flow Per Share | -5772.14 | -190.23 | -14.36 | 2895.59 | 102.86 | -1723.37 |
Levered Free Cash Flow | -2,936,096 | -378,418 | -295,131 | 1,167,179 | -107,270 | -937,512 |
Unlevered Free Cash Flow | -2,811,474 | -303,992 | -265,896 | 1,241,285 | -48,431 | -872,275 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 30,751 | 117,889 | 46,068 | 122,842 | 90,658 | 105,201 |
Cash Income Tax Paid | 87,629 | 607,285 | 555,484 | 466,349 | 464,338 | 234,058 |
Change in Working Capital | -6,673,247 | -2,868,087 | -2,104,040 | -408,690 | -1,788,472 | -1,862,889 |