ANNUAL REPORT 2021

CONSOLIDATED CASH FLOW STATEMENT

Year ended 31 December (Indirect method)

Code Note 2021 VND 2020 VND
CASH FLOWS FROM OPERATING ACTIVITIES
01 Net accounting profit before tax 1,956,269,988,841 716,533,804,305
Adjustments for:
02 Depreciation and amortisation 35 1,385,810,943,875 1,318,152,452,706
03 Provisions/(reversal of provisions) 37,053,214,321 (8,481,678,247)
04 Unrealised foreign exchange gains (7,009,326,758) (1,535,037,700)
05 Profits from investing activities 30 (130,835,723,223) (111,927,584,745)
06 Interest expense 31 18,580,201,013 43,301,059,166
07 Other adjustments 216,728,275,492 79,425,415,134
08 Operating profit before changes in working capital 3,476,597,573,561 2,035,468,430,619
09 Decrease in receivables 30,360,921,226 135,339,605,619
10 (Increase)/decrease in inventories (1,369,647,234,739) 475,406,863,546
11 Increase/(decrease) in payables 988,217,378,299 (702,525,303,443)
12 (Increase)/decrease in prepaid expenses (283,790,994,898) 20,815,133,774
14 Interest paid (22,321,007,371) (57,259,768,947)
15 BIT paid (78,860,458,512) (42,053,571,588)
17 Other payments on operating activities (171,728,350,922) (84,561,387,710)
20 Net cash inflows from operating activities 2,568,827,826,644 1,780,630,001,870
CASH FLOWS FROM INVESTING ACTIVITIES
21 Purchases of fixed assets and other long-term assets (156,948,169,088) (272,862,033,943)
23 Term deposits placed (6,530,000,000,000) (3,290,000,000,000)
24 Collection of term deposits 4,470,000,000,000 2,990,000,000,000
27 Interest received 114,722,479,389 111,385,557,350
30 Net cash outflows from investing activities (2,102,225,689,699) (461,476,476,593)
CASH FLOWS FROM FINANCING ACTIVITIES
33 Proceeds from borrowings 37 1,381,261,865,566 1,722,884,692,677
34 Repayments of borrowings 37 (1,504,930,606,538) (2,683,435,949,507)
36 Dividends distributed to shareholders (425,324,592,700) (319,485,623,200)
40 Net cash outflows from financing activities (548,993,333,672) (1,280,036,880,030)
50 Net (decrease)/increase in cash and cash equivalents (82,391,196,727) 39,116,645,247
60 Cash and cash equivalents at beginning of year 3 509,995,350,873 471,173,323,541
61 Effect of foreign exchange differences 48,576,758 (294,617,915)
70 Cash and cash equivalents at end of year 3 427,652,730,904 509,995,350,873

Additional information relating to the consolidated cash flow statement is presented in Note 37.

Huynh Thi Ngoc Ha
Preparer

Dinh Nhu Cuong
Chief Accountant

Le Ngoc Minh Tri
Deputy General Director
Authorised signatory
15 March 2022