Vinacafé Bien Hoa 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	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Net Income	517,819	446,437	449,953	319,107	428,835
Depreciation & Amortization	42,997	45,824	49,942	55,336	68,942
Loss (Gain) From Sale of Assets	-92,074	-93,450	-87,363	-40,649	-61,411
Other Operating Activities	8,950	17,132	39,102	86,903	-62,995
Change in Accounts Receivable	67,823	-96,615	83,793	-317,376	99,069
Change in Inventory	-102,288	-72,717	153,494	-150,229	2,019
Change in Accounts Payable	2,495	-6,877	157,776	-158,615	113,949
Change in Other Net Operating Assets	3,853	1,774	2,952	2,333	3,769
Operating Cash Flow	449,575	435,427	655,730	-203,190	592,178
Operating Cash Flow Growth	3.25%	-33.60%	-	-	-62.18%
Capital Expenditures	-117,147	-4,440	-2,420	-5,020	-14,549
Sale of Property, Plant & Equipment	4,173	301.57	106.05	-	118.55
Divestitures	-	-	-	76,536	-
Investment in Securities	996,400	-84,000	-609,000	-700,000	919,600
Other Investing Activities	69,762	105,428	97,658	11,609	83,812
Investing Cash Flow	953,188	17,290	-513,656	-616,875	988,981
Short-Term Debt Issued	563,199	680,030	507,408	689,978	850,347
Total Debt Issued	563,199	680,030	507,408	689,978	850,347
Short-Term Debt Repaid	-718,862	-639,000	-593,141	-761,415	-844,583
Total Debt Repaid	-718,862	-639,000	-593,141	-761,415	-844,583
Net Debt Issued (Repaid)	-155,663	41,030	-85,732	-71,437	5,764
Common Dividends Paid	-1,275,246	-664,888	-	-427.7	-664,407
Financing Cash Flow	-1,430,910	-623,858	-85,732	-71,865	-658,644
Foreign Exchange Rate Adjustments	-5.68	34.26	8.74	29.15	-35.1
Net Cash Flow	-28,153	-171,107	56,351	-891,901	922,481
Free Cash Flow	332,428	430,988	653,311	-208,210	577,629
Free Cash Flow Growth	-22.87%	-34.03%	-	-	-62.83%
Free Cash Flow Margin	12.04%	16.86%	27.77%	-9.43%	26.06%
Free Cash Flow Per Share	12507.09	16215.27	24579.83	-7833.60	21732.43
Cash Interest Paid	10,259	6,104	10,276	5,498	5,041
Cash Income Tax Paid	126,924	99,077	83,085	86,740	183,923
Levered Free Cash Flow	239,420	191,716	791,367	-315,159	525,754
Unlevered Free Cash Flow	245,663	195,662	796,947	-311,036	528,919
Change in Working Capital	-28,118	19,484	204,096	-623,887	218,806

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.