Consolidated cash flow statement

CONSOLIDATED CASH FLOW STATEMENT

For the year ended 31 December 2023

FORM B 03-DN/HN

Issued under Circular No. 202/2014/TT-BTC dated 22 December 2014 of the Ministry of Finance

Unit: VND

	ITEMS	Codes	Current year	Prior year
I.	CASH FLOWS FROM OPERATING ACTIVITIES
1.	Profit before tax	01	1,254,809,583,640	4,596,312,764,843
2.	Adjustments for:
	Depreciation and amortisation of fixed assets	02	1,083,380,698,652	1,398,029,397,737
	Provisions	03	(212,575,776,831)	822,620,050,170
	Foreign exchange (gain)/loss arising from translating foreign currency items	04	(43,609,637,122)	9,327,366,467
	Gain from investing activities	05	(518,475,329,304)	(265,290,460,880)
	Interest expense	06	10,155,714,106	10,274,784,277
	Other adjustments	07	108,885,894,155	318,816,929,387
3.	Operating profit before movements in working capital	08	1,682,571,147,296	6,890,090,832,001
	(Increases) in receivables	09	(140,255,811,563)	(50,564,994,076)
	Decreases/(increases) in inventories	10	229,648,312,525	(217,765,269,516)
	Increases/(decreases) in payables (excluding accrued loan interest and corporate income tax payable)	11	875,345,773,061	(413,864,707,910)
	Increases in prepaid expenses	12	(1,716,226,270)	(5,626,166,032)
	Interest paid	14	(9,755,234,784)	(11,563,726,807)
	Corporate income tax paid	15	(153,897,688,305)	(294,531,395,503)
	Other cash outflows	17	(168,989,979,935)	(164,564,878,859)
	Net cash generated by operating activities	20	2,312,950,292,025	5,731,609,693,298
II.	CASH FLOWS FROM INVESTING ACTIVITIES
1.	Acquisition and construction of fixed assets and other long-term assets	21	(544,067,619,104)	(146,931,424,446)
2.	Proceeds from sale, disposal of fixed assets and other long-term assets	22	-	3,141,441,750
3.	Cash outflow for lending, buying debt instruments of other entities	23	(13,920,000,000,000)	(12,260,000,000,000)
4.	Cash recovered from lending, selling debt instruments of other entities	24	12,490,000,000,000	9,810,000,000,000
5.	Interest earned, dividends and profits received	27	504,958,995,061	209,034,334,199
	Net cash used in investing activities	30	(1,469,108,624,043)	(2,384,755,648,497)
III.	CASH FLOWS FROM FINANCING ACTIVITIES
1.	Proceeds from borrowings	33	1,702,631,848,041	1,392,381,255,212
2.	Repayment of borrowings	34	(866,771,325,567)	(2,075,186,342,730)
3.	Dividends and profits paid	36	(1,589,882,995,150)	(948,281,198,160)
	Net cash used in financing activities	40	(754,022,472,676)	(1,631,086,285,678)
	Net increases in cash (50=20+30+40)	50	89,819,195,306	1,715,767,759,123
	Cash and cash equivalents at the beginning of the year	60	2,125,625,291,560	427,652,730,904
	Effects of changes in foreign exchange rates	61	68,955,301,906	(17,795,198,467)
	Cash and cash equivalents at the end of the year (70=50+60+61)	70	2,284,399,788,772	2,125,625,291,560