CONSOLIDATED CASH FLOW STATEMENT
FORM B 03-DN/HN
Issued under Circular No. 202/2014/TT-BTC
dated 22 December 2014 of the Ministry of Finance
For the year ended 31 December 2024
Unit: VND
| ITEMS | Codes | Current year | Prior year |
|---|---|---|---|
| I. CASH FLOWS FROM OPERATING ACTIVITIES | |||
| 1. Profit before tax | 01 | 1,522,063,488,191 | 1,254,809,583,640 |
| 2. Adjustments for: | |||
| Depreciation and amortisation of fixed assets | 02 | 268,081,458,415 | 1,083,380,698,652 |
| Provisions | 03 | 9,477,119,475 | (212,575,776,831) |
| Foreign exchange loss/(gain) arising from translating foreign currency items | 04 | 2,950,312,151 | (43,609,657,122) |
| Gain from investing activities | 05 | (451,858,531,661) | (518,475,329,304) |
| Interest expense | 06 | 44,380,805,249 | 10,155,714,106 |
| Other adjustments | 07 | 40,507,658,585 | 108,885,894,155 |
| 3. Operating profit before movements in working capital | 08 | 1,435,602,310,405 | 1,682,571,147,296 |
| Increases in receivables | 09 | (40,518,051,653) | (140,255,811,563) |
| (Increases)/decreases in inventories | 10 | (616,691,324,629) | 229,648,312,525 |
| Increases/(decreases) in payables (excluding accrued loan interest and corporate income tax payable | 11 | (233,409,692,525) | 875,345,775,061 |
| Increases in prepaid expenses | 12 | (20,966,287,788) | (1,716,226,270) |
| Interest paid | 14 | (40,666,671,832) | (9,755,234,784) |
| Corporate income tax paid | 15 | (118,199,727,784) | (153,897,688,305) |
| Other cash outflows | 17 | (287,601,234,303) | (168,989,979,935) |
| Net cash generated by operating activities | 20 | 77,549,319,891 | 2,312,950,292,025 |
| II. CASH FLOWS FROM INVESTING ACTIVITIES | |||
| 1. Acquisition and construction of fixed assets and other long-term assets | 21 | (791,149,614,699) | (544,067,619,104) |
| 2. Proceeds from sale, disposal of fixed assets and other long-term assets | 22 | 4,092,031,968 | |
| 3. Cash outflow for lending, buying debt instruments of other entities | 23 | (13,442,051,232,877) | (13,920,000,000,000) |
| 4. Cash recovered from lending, selling debt instruments of other entities | 24 | 14,645,000,000,000 | 12,490,000,000,000 |
| 5. Equity investments in other entities | 25 | (598,583,797,821) | |
| 6. Interest earned, dividends and profits received | 27 | 323,802,957,690 | 504,958,995,061 |
| Net cash generated by/(used in) investing activities | 30 | 141,110,344,261 | (1,469,108,624,043) |
| ITEMS | Codes | Current year | Prior year |
|---|---|---|---|
| III. CASH FLOWS FROM FINANCING ACTIVITIES | |||
| 1. Proceeds from borrowings | 33 | 454,725,807,316 | 1,702,631,848,041 |
| 2. Repayment of borrowings | 34 | (17,670,310,093) | (866,771,325,567) |
| 3. Repayment of obligations under finance leases | 35 | (2,911,059,244) | - |
| 4. Dividends and profits paid | 36 | (1,058,905,716,000) | (1,589,882,995,150) |
| Net cash used in financing activities | 40 | (624,761,278,021) | (754,022,472,676) |
| Net (decrease)/increase in cash (50=20+30+40) | 50 | (406,101,613,869) | 89,819,195,306 |
| Cash and cash equivalents at the beginning of the year | 60 | 2,284,399,788,772 | 2,125,625,291,560 |
| Effects of changes in foreign exchange rates | 61 | 24,950,151,086 | 68,955,301,906 |
| Cash and cash equivalents at the end of the year (70=50+60+61) | 70 | 1,903,248,325,989 | 2,284,399,788,772 |
The accompanying notes are an integral part of these consolidated financial statements
Huynh Thanh Trung
Preparer
Dinh Nhu Cuong
Chief Accountant
Le Ngoc Minh Tri
Executive Officer
27 February 2025