ANNUAL REPORT 2024
TOGETHER IN BELIEF, LEADING IN INNOVATION
190
191
Consolidated cash flow statement
B03-DN/HN
for the year ended 31 December 2024
Previous year VND (as restated – Note 34)
Current year VND
Current year VND
Previous year VND
Code
ITEMS
Notes
Code
ITEMS
Notes
CASH FLOWS FROM OPERATING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES
01
Adjustments for: Depreciation and amortization Accounting profit before tax
523,714,776,928
528,476,045,195
Proceed from capital contribution from non-controlling shareholder and issue of shares Capital redemption
-
9,896,000,000
31
02 03 04 05 06
13, 14
101,060,784,385 142,628,266,915 295,720,848 (146,676,701,034) 27,561,125,015
104,130,491,627 41,554,080,190 (18,741,429) (142,326,372,475) 38,839,429,154
- 2,275,486,850,599 (2,254,044,438,179) (241,126,563,200)
(9,800,000,000) 2,074,856,226,643 (2,182,012,358,549) (105,486,151,400)
32 33 34 36
Provision Foreign exchange losses (gains) arisen from revaluation of monetary accounts denominated in foreign currency
Drawdown of borrowings Repayment of borrowings Dividend paid
20 20 23.4
Profits from investing activities
26
Interest expenses
(212,546,283,306)
40
(219,684,150,780)
Net cash flows used in financing activities
Operating profit before changes in working capital
08
648,583,973,057
570,654,932,262
(321,024,335,645) 387,855,741,942
50 60
Ne t i nc rea se (dec rease ) i n c as h f or the ye ar
88,423,629,151 66,882,261,518
09 10 11
Decrease (increase) in receivables
46,873,875,842 168,142,657,982 (3,267,612,055) 17,497,272,780 (27,623,642,501) (178,859,947,998) (26,892,539,320)
(7,678,149,459) 321,048,600,059 (12,317,914,066) 34,968,057,132 (38,415,772,686) (166,955,468,341) (87,404,017,680)
Cas h a t beg innin g o f yea r
Decrease in inventories Decrease in payables Decrease in prepaid expenses Interest paid Corporate income tax paid Other cash outflows from operating activities
50,855,221
61
23,727,506
Impact of foreign exchange rate fluctuation
12 14 15 17
66,882,261,518
70
155,329,618,175
Cas h a t end o f y ear
4
18
Net cash flows from operating activities
20
644,454,037,787
613,900,267,221
CASH FLOWS FROM INVESTING ACTIVITIES
TRAN ANH TUAN
THIEU THI NGOC DIEM Chief Accountant
VO THI NGOC ANH General Director Binh Duong Province, Vietnam 28 March 2025
Preparer
Purchases and construction of fixed assets Proceeds from disposals of fixed assets Placements of term deposits at banks
21
(70,564,754,790)
(84,102,240,244)
22 23 24 25 26 27
1,162,518,520 (2,282,530,000,000) 1,889,680,000,000
1,720,663,636 (2,012,500,000,000) 1,275,025,283,033
and loans to other entities Collections of term deposits from banks and borrowers Payments for investments in other entities Proceeds from sale of investments in other entities Dividends and interest received
- - 125,905,978,414
(2,400,000,000) 10,200,000,000 89,677,974,015
Net cash flows used in investing activities
30
(336,346,257,856) ( 7 22,378,319,560)
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