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	TTM	FY 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	146,846	50,893	50,937
Depreciation & Amortization	12,386	13,725	20,526
Other Amortization	12,499	6,921	-
Loss (Gain) From Sale of Investments	-11,675	-11,675	-
Other Operating Activities	22,773	-3,328	-12,198
Change in Accounts Receivable	288,040	-278,757	24,995
Change in Inventory	9,530	50,741	11,319
Change in Accounts Payable	-37,167	-15,614	-46,038
Change in Other Net Operating Assets	-5,294	5,311	7,993
Operating Cash Flow	872,765	-181,783	57,534
Capital Expenditures	-12,059	-8,993	-5,847
Investment in Securities	-33,494	-204,830	-98,000
Other Investing Activities	3,399	962.38	24,094
Investing Cash Flow	-320,180	-474,847	-84,577
Long-Term Debt Issued	-	499,921	6,711
Long-Term Debt Repaid	-	-11,333	-
Net Debt Issued (Repaid)	-506,681	488,589	6,711
Common Dividends Paid	-46,949	-24,833	-21,496
Other Financing Activities	-299.03	-299.03	-
Financing Cash Flow	-553,930	463,457	-14,785
Foreign Exchange Rate Adjustments	179.48	208.59	-
Miscellaneous Cash Flow Adjustments	-0	-0	-
Net Cash Flow	-1,165	-192,964	-41,828
Free Cash Flow	860,706	-190,776	51,687
Free Cash Flow Margin	96.28%	-19.76%	5.28%
Free Cash Flow Per Share	14322.28	-3174.54	860.08
Cash Interest Paid	26,360	39,328	52,143
Cash Income Tax Paid	23,408	19,971	16,022
Levered Free Cash Flow	-	-378,096	-
Unlevered Free Cash Flow	-	-346,571	-
Change in Working Capital	714,501	-238,318	-1,731

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