Siam Brothers Vietnam 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024
Net Income	2,158	-35,370
Depreciation & Amortization	33,009	32,295
Loss (Gain) From Sale of Assets	-8,323	-78.89
Other Operating Activities	1,497	2,724
Change in Accounts Receivable	-3,830	-43,292
Change in Inventory	-72,384	2,928
Change in Accounts Payable	31,895	9,073
Change in Other Net Operating Assets	2,291	347.68
Operating Cash Flow	-13,687	-31,373
Capital Expenditures	-28,914	-31,620
Sale of Property, Plant & Equipment	15,854	21,805
Other Investing Activities	22.7	83.66
Investing Cash Flow	-12,938	-6,301
Long-Term Debt Issued	628,302	632,575
Long-Term Debt Repaid	-595,060	-592,541
Net Debt Issued (Repaid)	33,242	40,034
Common Dividends Paid	-	-3,388
Financing Cash Flow	33,242	36,647
Foreign Exchange Rate Adjustments	76.24	-4.46
Miscellaneous Cash Flow Adjustments	-0	-
Net Cash Flow	6,694	-1,032
Free Cash Flow	-42,601	-62,993
Free Cash Flow Margin	-7.74%	-12.66%
Free Cash Flow Per Share	-1484.88	-2.61
Cash Interest Paid	13,820	11,977
Cash Income Tax Paid	7,404	5,902
Levered Free Cash Flow	-41,019	-
Unlevered Free Cash Flow	-31,865	-
Change in Working Capital	-42,028	-30,944

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