Sam Holdings Cash Flow Statement

Financials in millions VND. Fiscal year is January - December.

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Net Income	84,340	18,333	2,763	154,340
Depreciation & Amortization	41,074	42,516	54,504	56,353
Other Amortization	254.47	-	-	-
Loss (Gain) From Sale of Assets	-100,376	10,037	-6,469	4,949
Other Operating Activities	-883.59	-2,066	62,676	32,178
Change in Accounts Receivable	41,685	413,541	-1,659,632	-414,143
Change in Inventory	-14,606	13,395	-242,106	-22,748
Change in Accounts Payable	-271,466	-437,847	2,181,255	-646,213
Change in Other Net Operating Assets	3,788	-4,844	-29,746	4,146
Operating Cash Flow	-216,190	231,935	433,308	-1,044,142
Operating Cash Flow Growth	-	-46.47%	-	-
Capital Expenditures	-37,191	-35,211	-61,510	-93,837
Sale of Property, Plant & Equipment	679.61	257.57	-	815
Investment in Securities	192,280	192,188	-708,425	-125,235
Other Investing Activities	36,861	22,541	25,471	7,779
Investing Cash Flow	175,936	176,028	-722,796	-246,189
Long-Term Debt Issued	2,607,496	1,665,026	1,847,838	2,281,067
Long-Term Debt Repaid	-2,490,164	-1,901,105	-2,054,934	-1,377,615
Net Debt Issued (Repaid)	117,331	-236,079	-207,096	903,452
Issuance of Common Stock	-	-	-	934,502
Common Dividends Paid	-	-	-	-5,565
Other Financing Activities	-10,575	-7,550	-5,119	-
Financing Cash Flow	106,756	-243,629	-212,214	1,832,389
Foreign Exchange Rate Adjustments	355	-227.62	-248.44	-257.54
Net Cash Flow	66,858	164,106	-501,950	541,802
Free Cash Flow	-253,381	196,724	371,798	-1,137,979
Free Cash Flow Growth	-	-47.09%	-	-
Free Cash Flow Margin	-6.28%	8.94%	17.63%	-60.25%
Free Cash Flow Per Share	-666.86	517.75	978.52	-3082.64
Cash Interest Paid	68,040	43,784	73,827	25,355
Cash Income Tax Paid	21,235	26,967	37,953	25,462
Levered Free Cash Flow	-129,941	489,706	-283,659	-871,207
Unlevered Free Cash Flow	-90,811	538,684	-227,090	-830,116
Change in Working Capital	-240,599	163,115	319,834	-1,291,960

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.