40 Investment and Construction JSC (HNX:L40)
Vietnam
· Delayed Price · Currency is VND 89,300
+300 (0.34%)
At close: Dec 5, 2025
HNX:L40 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 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Jan '24 Jan 1, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
| Net Income | 177,455 | 42,586 | 1,111 | 173.7 | 306.41 |
| Depreciation & Amortization | 13,926 | 3,704 | 5,476 | 5,368 | 5,350 |
| Loss (Gain) From Sale of Assets | -119,874 | - | - | -2,907 | 107.02 |
| Loss (Gain) From Sale of Investments | -26,152 | -26,152 | -392.36 | - | - |
| Other Operating Activities | 29,119 | 7,427 | 1,290 | 1,061 | -9,007 |
| Change in Accounts Receivable | -189,933 | 823.01 | 12,977 | -18,301 | -2,815 |
| Change in Inventory | -7,405 | -10,744 | -898.7 | 7,514 | -5,965 |
| Change in Accounts Payable | -8,421 | -47,016 | 33,560 | -48,630 | 17,478 |
| Change in Other Net Operating Assets | 7,182 | 7,318 | 181.18 | 181.18 | -5,170 |
| Operating Cash Flow | -124,102 | -22,054 | 53,304 | -55,539 | 283.9 |
| Capital Expenditures | - | - | -808.1 | -1,193 | -870.46 |
| Sale of Property, Plant & Equipment | 40,066 | 68,348 | - | 2,794 | - |
| Other Investing Activities | 53,849 | 498.13 | 392.36 | 113.21 | 692.11 |
| Investing Cash Flow | 111,914 | 68,846 | -415.73 | 1,714 | -178.36 |
| Short-Term Debt Issued | - | 500 | 5,650 | - | - |
| Long-Term Debt Issued | - | - | - | 26,399 | 15,050 |
| Total Debt Issued | 48,265 | 500 | 5,650 | 26,399 | 15,050 |
| Short-Term Debt Repaid | - | -5,470 | -10,666 | - | - |
| Long-Term Debt Repaid | - | - | - | -16,413 | -15,050 |
| Total Debt Repaid | -500 | -5,470 | -10,666 | -16,413 | -15,050 |
| Net Debt Issued (Repaid) | 47,765 | -4,970 | -5,016 | 9,986 | - |
| Issuance of Common Stock | 460 | 519.98 | - | - | - |
| Common Dividends Paid | - | - | - | - | -4,292 |
| Financing Cash Flow | 47,765 | -4,450 | -5,016 | 9,986 | -4,292 |
| Net Cash Flow | 35,578 | 42,342 | 47,872 | -43,839 | -4,187 |
| Free Cash Flow | -124,102 | -22,054 | 52,496 | -56,732 | -586.57 |
| Free Cash Flow Margin | -43.41% | -8.66% | 47.47% | -34.15% | -0.34% |
| Free Cash Flow Per Share | -11436.19 | -2042.03 | 4891.97 | -5334.61 | -54.88 |
| Cash Interest Paid | - | - | 28.5 | 224.9 | - |
| Cash Income Tax Paid | 10,968 | 552.9 | - | - | 2,980 |
| Levered Free Cash Flow | -124,395 | -41,258 | 51,221 | -55,794 | - |
| Unlevered Free Cash Flow | -124,395 | -41,258 | 51,239 | -55,653 | - |
| Change in Working Capital | -198,576 | -49,619 | 45,820 | -59,235 | 3,527 |
Source: S&P Capital IQ. Standard template. Financial Sources.