HOSE:HSL 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 2017	FY 2016
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '17 Dec 31, 2017	Jan '17 Jan 1, 2017
Net Income	15.61	6,758	11,755	23,679	17,526
Depreciation & Amortization	2,034	5,370	5,356	2,776	1,638
Loss (Gain) From Sale of Assets	-15,133	-2,424	-62.24	-	-
Other Operating Activities	13,104	321.26	153.05	-277.19	-323.38
Change in Accounts Receivable	-76,956	97,509	-37,122	-21,368	-35,180
Change in Inventory	3,499	11,996	35,326	457.83	-9,037
Change in Accounts Payable	80,650	-15,818	-15,181	1,914	-13,222
Change in Other Net Operating Assets	958.39	313.13	174.11	-71	233.45
Operating Cash Flow	-23,987	42,799	398.28	7,112	-38,365
Operating Cash Flow Growth	-	10646.00%	-94.40%	-	-
Capital Expenditures	-25,088	-1,237	-1,598	-1,010	-286.45
Sale of Property, Plant & Equipment	3,460	-	-	-	-
Investment in Securities	-11,229	-6,474	61,681	-	-
Other Investing Activities	6,247	2,146	865.55	163.84	3.63
Investing Cash Flow	12,381	-25,005	65,099	-845.7	-282.83
Long-Term Debt Issued	16,593	5,029	645.4	-	47,800
Long-Term Debt Repaid	-14,531	-6,338	-5,826	-	-55,150
Net Debt Issued (Repaid)	2,062	-1,309	-5,181	-	-7,350
Issuance of Common Stock	-	-	-	-	67,500
Common Dividends Paid	-	-182.88	-	-	-
Financing Cash Flow	2,062	-1,492	-5,181	-	60,150
Miscellaneous Cash Flow Adjustments	-	-	-0	-	-
Net Cash Flow	-9,544	16,302	60,316	6,266	21,502
Free Cash Flow	-49,074	41,562	-1,200	6,102	-38,652
Free Cash Flow Margin	-106.83%	29.85%	-0.31%	2.75%	-23.13%
Free Cash Flow Per Share	-1272.43	1077.64	-30.13	296.45	-4140.33
Cash Interest Paid	407.1	1,159	1,676	-	541.54
Cash Income Tax Paid	263.41	848.3	1,048	-	-
Levered Free Cash Flow	29,613	81,334	-	-2,699	-
Unlevered Free Cash Flow	36,344	82,058	-	-2,699	-
Change in Working Capital	-24,007	32,774	-16,803	-19,067	-57,206

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