Vinpearl JSC (HOSE:VPL)
Vietnam · Delayed Price · Currency is VND 77,600
+100 (0.13%)
At close: Aug 28, 2026
Vinpearl JSC Cash Flow Statement
Financials in millions VND. Fiscal year is January - December.
Millions VND. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Net Income | 2,982,762 | 1,101,566 | 2,549,724 | 670,652 | 4,230,214 | -9,458,041 |
Depreciation & Amortization | 3,077,299 | 3,189,393 | 3,426,825 | 2,197,616 | 2,345,754 | 2,525,447 |
Other Amortization | 29,379 | 19,869 | - | 54,809 | - | - |
Loss (Gain) From Sale of Assets | -3,672,507 | -1,985,381 | -3,965,564 | -3,635,781 | -10,048,184 | -4,377,507 |
Asset Writedown & Restructuring Costs | 537,006 | 537,006 | - | - | - | - |
Other Operating Activities | 188,402 | -499,966 | 710,070 | 1,297,753 | 361,680 | 4,323,970 |
Change in Accounts Receivable | -18,122,456 | -11,182,049 | 1,336,928 | 2,713,328 | -3,642,163 | 81,184 |
Change in Inventory | -13,867,396 | 364,316 | 567,912 | 413,543 | -57,407 | -830,880 |
Change in Accounts Payable | 22,555,362 | 7,068,187 | 17,786,338 | -7,932,402 | -1,600,543 | -360,107 |
Change in Other Net Operating Assets | -380,085 | -12,833 | -3,279 | 92,707 | -115,880 | 305,231 |
Operating Cash Flow | -5,826,499 | -1,399,892 | 22,408,954 | -9,041,314 | -7,765,100 | -8,146,477 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Capital Expenditures | -2,852,367 | -1,543,925 | -3,533,336 | -1,821,573 | -4,856,234 | -2,238,212 |
Sale of Property, Plant & Equipment | 2,468,802 | 322,342 | 87,694 | 94,277 | 43,086 | 15,531 |
Investment in Securities | -5,915,735 | -2,295,852 | -15,652,448 | 7,405,415 | 13,430,848 | -387,318 |
Other Investing Activities | 1,013,198 | 583,789 | 181,982 | 220,916 | 959,220 | 155,946 |
Investing Cash Flow | -8,635,046 | -185,170 | -36,275,238 | -1,152,361 | 19,412,788 | -12,160,754 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Long-Term Debt Issued | - | 5,628,150 | 14,803,388 | 79,526,982 | 56,425,087 | 42,632,558 |
Long-Term Debt Repaid | - | -9,230,064 | -16,719,357 | -77,543,959 | -68,001,005 | -33,963,586 |
Net Debt Issued (Repaid) | 7,550,078 | -3,601,914 | -1,915,969 | 1,983,023 | -11,575,918 | 8,668,972 |
Issuance of Common Stock | 6,597,325 | 4,998,638 | 15,617,006 | 10,000,000 | - | 11,044,364 |
Other Financing Activities | - | - | - | -24 | -2,125 | - |
Financing Cash Flow | 14,147,403 | 1,396,724 | 13,701,037 | 11,982,999 | -11,578,043 | 19,713,336 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Foreign Exchange Rate Adjustments | 3,009 | 1,526 | -1,926 | 1,180 | 437 | -431 |
Net Cash Flow | -311,132 | -186,812 | -167,173 | 1,790,504 | 70,082 | -594,326 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Free Cash Flow | -8,678,866 | -2,943,817 | 18,875,618 | -10,862,887 | -12,621,334 | -10,384,689 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -52.85% | -18.95% | 131.30% | -117.39% | -175.96% | -287.92% |
Free Cash Flow Per Share | -4856.27 | -1652.33 | 11190.86 | -4478.70 | -4758.22 | -5267.94 |
Levered Free Cash Flow | 4,182,102 | -3,742,157 | 5,418,406 | -9,048,529 | -6,246,131 | - |
Unlevered Free Cash Flow | 4,945,443 | -2,978,816 | 6,247,019 | -7,278,659 | -4,733,883 | - |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash Interest Paid | 945,498 | 1,097,401 | 1,018,441 | - | - | - |
Cash Income Tax Paid | 115,820 | 818,237 | 115,527 | 3,108 | 5,387 | 1,617 |
Change in Working Capital | -8,968,840 | -3,762,379 | 19,687,899 | -9,626,363 | -4,654,564 | -1,160,346 |