Kasati JSC 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
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	5,545	10,338	5,560
Depreciation & Amortization	618.91	672.88	812.83
Other Amortization	57.28	57.28	-
Loss (Gain) From Sale of Assets	-807.69	-1,599	-2,353
Other Operating Activities	648.8	-304.03	-1,672
Change in Accounts Receivable	-2,922	-77,636	50,677
Change in Inventory	-380,875	120,017	-85,610
Change in Accounts Payable	271,772	-31,757	-5,208
Change in Other Net Operating Assets	-103.19	-2.67	68.29
Operating Cash Flow	-106,066	19,787	-37,725
Capital Expenditures	7.08	-88.55	-1,643
Sale of Property, Plant & Equipment	-	-	263.64
Other Investing Activities	2,300	1,749	2,038
Investing Cash Flow	35,231	6,314	-2,156
Short-Term Debt Issued	-	31,648	7,000
Total Debt Issued	29,834	31,648	7,000
Short-Term Debt Repaid	-	-38,648	-
Total Debt Repaid	-11,700	-38,648	-
Net Debt Issued (Repaid)	18,133	-7,000	7,000
Common Dividends Paid	-3,595	-3,595	-6,411
Financing Cash Flow	14,538	-10,595	588.54
Foreign Exchange Rate Adjustments	-1.45	0.07	0.62
Net Cash Flow	-56,299	15,506	-39,292
Free Cash Flow	-106,059	19,699	-39,368
Free Cash Flow Margin	-37.40%	4.37%	-21.98%
Free Cash Flow Per Share	-17700.06	3287.46	-6570.08
Cash Interest Paid	100.38	131.36	-
Cash Income Tax Paid	2,090	1,994	1,508
Levered Free Cash Flow	-	13,971	-
Unlevered Free Cash Flow	-	14,053	-
Change in Working Capital	-112,129	10,621	-40,073

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