HOSE:VCG 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	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	3,665,306	926,542	403,505	782,276	394,289
Depreciation & Amortization	331,275	358,618	338,214	275,741	255,862
Other Amortization	811.78	-	-	-	-
Loss (Gain) From Sale of Assets	-3,743,601	-255,342	-240,545	-1,089,871	-542,877
Other Operating Activities	1,071,166	93,112	-444,131	-161,830	-257,976
Change in Accounts Receivable	-1,139,701	272,424	2,489,775	354,690	-2,668,421
Change in Inventory	1,858,433	-521,504	164,681	-2,900,404	-1,242,463
Change in Accounts Payable	825,983	807,775	937,414	1,206,303	4,237,813
Change in Other Net Operating Assets	-31,030	-34,914	-595.23	-233,632	218,187
Operating Cash Flow	2,838,642	1,646,711	3,648,316	-1,766,725	394,412
Operating Cash Flow Growth	72.38%	-54.86%	-	-	-
Capital Expenditures	-628,933	-563,973	-783,821	-1,458,845	-1,406,506
Sale of Property, Plant & Equipment	6,570	9,451	97,656	306,931	13,680
Investment in Securities	3,623,688	387,174	158,459	426,423	-2,253,965
Other Investing Activities	347,124	384,229	300,083	373,495	296,505
Investing Cash Flow	-2,710,012	1,962	-167,794	1,886,493	-6,074,712
Long-Term Debt Issued	9,668,415	11,224,944	9,749,078	10,096,487	13,034,998
Long-Term Debt Repaid	-9,374,507	-13,001,645	-12,212,866	-10,677,639	-5,588,361
Net Debt Issued (Repaid)	293,908	-1,776,701	-2,463,788	-581,153	7,446,637
Issuance of Common Stock	-	-	-	13,077	145,307
Common Dividends Paid	-563,069	-70,536	-96,248	-653,441	-1,098,195
Other Financing Activities	-	-	39,117	-	-
Financing Cash Flow	-269,161	-1,847,237	-2,520,918	-1,221,517	6,493,750
Foreign Exchange Rate Adjustments	55.75	44.25	22.7	-9.28	3,244
Net Cash Flow	-140,475	-198,519	959,627	-1,101,758	816,694
Free Cash Flow	2,209,709	1,082,739	2,864,495	-3,225,570	-1,012,093
Free Cash Flow Growth	104.09%	-62.20%	-	-	-
Free Cash Flow Margin	13.75%	8.41%	22.55%	-38.16%	-17.61%
Free Cash Flow Per Share	3418.13	1674.85	4430.90	-4989.36	-1565.52
Cash Interest Paid	378,032	527,601	805,593	832,059	505,596
Cash Income Tax Paid	199,791	168,338	174,182	73,242	300,457
Levered Free Cash Flow	-2,348,328	1,714,417	2,771,003	-6,334,892	-2,218,219
Unlevered Free Cash Flow	-2,113,121	1,985,873	3,291,589	-5,861,699	-1,902,238
Change in Working Capital	1,513,685	523,782	3,591,275	-1,573,042	545,115

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