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	-2,772	-35,370
Depreciation & Amortization	32,600	32,295
Other Amortization	1,067	-
Loss (Gain) From Sale of Assets	-166.18	-78.89
Other Operating Activities	-929.77	2,724
Change in Accounts Receivable	14,975	-43,292
Change in Inventory	-87,408	2,928
Change in Accounts Payable	28,644	9,073
Change in Other Net Operating Assets	2,765	347.68
Operating Cash Flow	-11,225	-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	627,363	632,575
Long-Term Debt Repaid	-596,403	-592,541
Net Debt Issued (Repaid)	30,960	40,034
Common Dividends Paid	-	-3,388
Financing Cash Flow	30,960	36,647
Foreign Exchange Rate Adjustments	-103.32	-4.46
Net Cash Flow	6,694	-1,032
Free Cash Flow	-40,139	-62,993
Free Cash Flow Margin	-7.23%	-12.66%
Free Cash Flow Per Share	-1399.07	-2195.62
Cash Interest Paid	13,820	11,977
Cash Income Tax Paid	7,404	5,902
Levered Free Cash Flow	-28,704	-
Unlevered Free Cash Flow	-19,549	-
Change in Working Capital	-41,024	-30,944

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