SARA Vietnam 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 2021	FY 2020
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	4,300	29,309	4,885	60,090	25,713
Depreciation & Amortization	-	1,813	428.04	-	-
Loss (Gain) From Sale of Assets	-	-526.69	-2,466	-	-
Other Operating Activities	251,893	2,484	-643.54	-291,613	-146,967
Change in Accounts Receivable	-	244,180	-65,044	-	-
Change in Inventory	-	30,895	-23,820	-	-
Change in Accounts Payable	-	27,534	-5,863	-	-
Change in Other Net Operating Assets	-	109.27	391.17	-	-
Operating Cash Flow	256,193	335,798	-92,132	-231,524	-121,254
Operating Cash Flow Growth	-23.71%	-	-	-	-
Capital Expenditures	-	-5,583	-1,373	-	-
Investment in Securities	-265,816	-405,504	-	-85,050	-15,000
Other Investing Activities	-	90.85	2,687	95,923	61,150
Investing Cash Flow	-265,635	-364,700	66,109	372.89	46,150
Long-Term Debt Issued	137,273	120,221	10,000	91,310	116,600
Long-Term Debt Repaid	-133,843	-89,248	-	-168,310	-36,878
Net Debt Issued (Repaid)	3,430	30,972	10,000	-77,000	79,722
Issuance of Common Stock	-	-	-	317,100	-
Common Dividends Paid	-	-38.21	-	-	-
Financing Cash Flow	3,430	30,934	10,000	240,100	79,722
Net Cash Flow	-6,012	2,031	-16,023	8,949	4,618
Free Cash Flow	256,193	330,214	-93,505	-231,524	-121,254
Free Cash Flow Growth	-22.42%	-	-	-	-
Free Cash Flow Margin	952.22%	226.24%	-229.32%	-188.35%	-62.59%
Free Cash Flow Per Share	5930.40	7643.85	-2164.47	-5359.46	-4809.94
Cash Interest Paid	-	1,577	1,159	3,785	5,430
Cash Income Tax Paid	-	17.62	724.68	-	10
Levered Free Cash Flow	29,765	308,382	-	-190,093	-
Unlevered Free Cash Flow	29,765	309,476	-	-190,093	-
Change in Working Capital	-	302,719	-94,335	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.