SARA Vietnam 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	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	12,617	29,309	4,885	60,090	25,713
Depreciation & Amortization	59,938	1,813	428.04	-	-
Loss (Gain) From Sale of Assets	-2,023	-526.69	-2,466	-	-
Other Operating Activities	209,781	2,484	-643.54	-291,613	-146,967
Change in Accounts Receivable	244,180	244,180	-65,044	-	-
Change in Inventory	30,895	30,895	-23,820	-	-
Change in Accounts Payable	27,534	27,534	-5,863	-	-
Change in Other Net Operating Assets	109.27	109.27	391.17	-	-
Operating Cash Flow	583,031	335,798	-92,132	-231,524	-121,254
Capital Expenditures	-5,583	-5,583	-1,373	-	-
Investment in Securities	-653,166	-405,504	-	-85,050	-15,000
Other Investing Activities	15,181	90.85	2,687	95,923	61,150
Investing Cash Flow	-597,272	-364,700	66,109	372.89	46,150
Long-Term Debt Issued	-	120,221	10,000	91,310	116,600
Long-Term Debt Repaid	-	-89,248	-	-168,310	-36,878
Net Debt Issued (Repaid)	9,820	30,972	10,000	-77,000	79,722
Issuance of Common Stock	-	-	-	317,100	-
Common Dividends Paid	-38.21	-38.21	-	-	-
Financing Cash Flow	9,782	30,934	10,000	240,100	79,722
Net Cash Flow	-4,459	2,031	-16,023	8,949	4,618
Free Cash Flow	577,448	330,214	-93,505	-231,524	-121,254
Free Cash Flow Margin	389.55%	226.24%	-229.32%	-188.35%	-62.59%
Free Cash Flow Per Share	13369.13	7643.85	-2164.47	-5359.46	-4809.94
Cash Interest Paid	1,577	1,577	1,159	3,785	5,430
Cash Income Tax Paid	17.62	17.62	724.68	-	10
Levered Free Cash Flow	419,739	308,382	-	-190,093	-
Unlevered Free Cash Flow	422,737	309,476	-	-190,093	-
Change in Working Capital	302,719	302,719	-94,335	-	-

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