SPM Corporation (HOSE:SPM)
Vietnam · Delayed Price · Currency is VND 9,990.00
+490.00 (5.16%)
At close: Aug 28, 2026
SPM Corporation 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 | Mar '26 Mar 31, 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 | -1,629 | -1,697 | 4,618 | 12,117 | 24,623 | 20,183 |
Depreciation & Amortization | 22,438 | 21,931 | 16,698 | 11,962 | 9,856 | 8,320 |
Other Amortization | 135.54 | 104.38 | - | - | - | - |
Loss (Gain) From Sale of Assets | 13.64 | 2.81 | -409.09 | - | -257.43 | 231.33 |
Other Operating Activities | 21,867 | 21,881 | 7,959 | -6,295 | 820.61 | 13.37 |
Change in Accounts Receivable | 19,986 | 30,219 | 22,068 | 10,281 | 29,352 | -15,362 |
Change in Inventory | -9,093 | -10,761 | 5,412 | 9,869 | -5,897 | 4,736 |
Change in Accounts Payable | 7,016 | 185.62 | 3,289 | 3,073 | -12,317 | -3,527 |
Change in Other Net Operating Assets | 324.65 | 136.55 | -1,165 | 2,795 | -946.08 | -1,120 |
Operating Cash Flow | 61,059 | 62,003 | 58,469 | 43,801 | 45,234 | 13,476 |
Operating Cash Flow Growth | 103.71% | 6.04% | 33.49% | -3.17% | 235.68% | -50.76% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -11,108 | -12,098 | -5,457 | -15,718 | -17,463 | -9,194 |
Sale of Property, Plant & Equipment | -13.64 | 136.36 | 409.09 | - | 302.58 | - |
Investment in Securities | - | - | 2,000 | 744.96 | 6,750 | - |
Investing Cash Flow | -11,122 | -11,962 | -3,048 | -14,973 | -10,411 | -9,194 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | - | 157,012 | 236,150 | 390,201 | 653,876 | 668,950 |
Total Debt Issued | 145,573 | 157,012 | 236,150 | 390,201 | 653,876 | 668,950 |
Short-Term Debt Repaid | - | -227,516 | -254,830 | -438,979 | -655,257 | -673,017 |
Long-Term Debt Repaid | - | - | -6,849 | - | - | - |
Total Debt Repaid | -186,903 | -227,516 | -261,679 | -438,979 | -655,257 | -673,017 |
Net Debt Issued (Repaid) | -41,329 | -70,505 | -25,528 | -48,777 | -1,381 | -4,067 |
Common Dividends Paid | -6,906 | -6,906 | - | - | -13,770 | - |
Financing Cash Flow | -48,236 | -77,411 | -25,528 | -48,777 | -15,151 | -4,067 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 4.5 | 4.5 | -0.01 | -0.04 | - | - |
Net Cash Flow | 1,706 | -27,366 | 29,893 | -19,949 | 19,672 | 214.57 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 49,951 | 49,904 | 53,012 | 28,083 | 27,771 | 4,282 |
Free Cash Flow Growth | 108.52% | -5.86% | 88.77% | 1.12% | 548.60% | - |
Free Cash Flow Margin | 22.97% | 19.65% | 17.80% | 6.92% | 3.97% | 0.60% |
Free Cash Flow Per Share | 3627.86 | 3624.13 | 3849.80 | 2039.44 | 2016.62 | 311.00 |
Levered Free Cash Flow | 52,389 | 52,598 | 52,020 | 14,111 | -12,108 | 993.35 |
Unlevered Free Cash Flow | 56,011 | 56,376 | 56,674 | 21,462 | -4,976 | 8,151 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 5,838 | 6,086 | 7,379 | - | 11,411 | 11,452 |
Cash Income Tax Paid | 1,193 | 1,193 | 2,488 | 10,763 | 5,971 | 4,173 |
Change in Working Capital | 18,234 | 19,780 | 29,603 | 26,018 | 10,192 | -15,272 |