Vietnam Sun Cash Flow Statement

Financials in millions VND. Fiscal year is January - December.

Millions VND. Fiscal year is Jan - Dec.

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	31,152	39,120	84,052	150,759	183,771	-273,173
Depreciation & Amortization	210,102	211,897	217,878	232,688	194,081	274,126
Loss (Gain) From Sale of Assets	-15,797	-19,084	-52,389	-52,781	-25,604	13,595
Other Operating Activities	-1,001	1,747	1,984	501.31	2,231	-5,479
Change in Accounts Receivable	-7,081	4,596	8,944	-4,419	-34,044	33,482
Change in Inventory	-6.55	-263.28	-380.32	20.51	395.03	3,867
Change in Accounts Payable	-6,860	1,009	-45,742	-13,272	25,400	-35,646
Change in Other Net Operating Assets	2,336	704.06	-3,683	4,311	35.12	5,325
Operating Cash Flow	212,882	239,724	210,663	317,808	346,266	16,098
Operating Cash Flow Growth	-6.26%	13.79%	-33.71%	-8.22%	2051.03%	-85.18%
Capital Expenditures	-378,154	-297,149	-742,663	-182,417	-338,175	-33,811
Sale of Property, Plant & Equipment	107,430	122,240	219,134	93,815	173,782	292,151
Investment in Securities	26,893	38,521	109,401	56,638	-144,141	-200,800
Other Investing Activities	11,453	11,457	17,956	39,102	16,456	7,950
Investing Cash Flow	-232,378	-124,931	-396,172	7,137	-292,077	65,490
Long-Term Debt Issued	-	154,913	390,844	61,832	155,518	-
Long-Term Debt Repaid	-	-209,772	-126,711	-102,709	-182,119	-153,461
Net Debt Issued (Repaid)	-22,325	-54,860	264,133	-40,877	-26,601	-153,461
Common Dividends Paid	-67,843	-67,847	-101,711	-359,514	-42.26	-70.47
Financing Cash Flow	-90,167	-122,707	162,422	-400,391	-26,644	-153,531
Net Cash Flow	-109,663	-7,913	-23,087	-75,446	27,546	-71,944
Free Cash Flow	-165,272	-57,424	-532,001	135,391	8,092	-17,714
Free Cash Flow Growth	-	-	-	1573.15%	-	-
Free Cash Flow Margin	-18.93%	-6.51%	-53.09%	11.11%	0.74%	-3.65%
Free Cash Flow Per Share	-2435.51	-846.23	-7839.77	1995.17	119.25	-261.04
Cash Interest Paid	32,908	33,314	25,585	25,152	10,829	18,718
Cash Income Tax Paid	10,712	9,355	-	27.58	-	-
Levered Free Cash Flow	-135,228	-79,292	-519,024	110,043	22,238	-25,623
Unlevered Free Cash Flow	-114,783	-58,614	-503,035	125,871	28,633	-14,173
Change in Working Capital	-11,612	6,046	-40,862	-13,359	-8,214	7,028

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