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