ROX Key Holdings 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	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	269,226	50,893	50,937
Depreciation & Amortization	21,001	13,725	20,526
Other Amortization	7,586	6,921	-
Loss (Gain) From Sale of Assets	-116,373	-	-
Loss (Gain) From Sale of Investments	-	-11,675	-
Other Operating Activities	-42,863	-3,328	-12,198
Change in Accounts Receivable	743,637	-278,757	24,995
Change in Inventory	-17,362	50,741	11,319
Change in Accounts Payable	-66,232	-15,614	-46,038
Change in Other Net Operating Assets	-8,503	5,311	7,993
Operating Cash Flow	1,249,508	-181,783	57,534
Capital Expenditures	-23,841	-8,993	-5,847
Sale of Property, Plant & Equipment	700	-	-
Investment in Securities	-696,965	-204,830	-98,000
Other Investing Activities	3,746	962.38	24,094
Investing Cash Flow	-716,456	-474,847	-84,577
Long-Term Debt Issued	292,000	499,921	6,711
Long-Term Debt Repaid	-815,100	-11,333	-
Net Debt Issued (Repaid)	-523,100	488,589	6,711
Common Dividends Paid	-28,706	-24,833	-21,496
Other Financing Activities	-	-299.03	-
Financing Cash Flow	-551,806	463,457	-14,785
Foreign Exchange Rate Adjustments	229.27	208.59	-
Miscellaneous Cash Flow Adjustments	-	-0	-
Net Cash Flow	-18,524	-192,964	-41,828
Free Cash Flow	1,225,667	-190,776	51,687
Free Cash Flow Margin	119.18%	-19.76%	5.28%
Free Cash Flow Per Share	20395.33	-3174.54	860.08
Cash Interest Paid	73,562	39,328	52,143
Cash Income Tax Paid	23,408	19,971	16,022
Levered Free Cash Flow	525,004	-378,096	-
Unlevered Free Cash Flow	558,544	-346,571	-
Change in Working Capital	1,110,932	-238,318	-1,731

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