CONSOLIDATED CASH FLOW STATEMENT
For the fiscal year ended 31 December 2020 (Indirect method)
Unit: VND
| ITEMS | Code | Note | Current year | Previous year | |
|---|---|---|---|---|---|
| I. | Cash flows from operating activities | ||||
| 1. | Profit before tax | 01 | 512,555,779,509 | 704,630,403,809 | |
| 2. | Adjustments | ||||
| - | Depreciation of fixed assets and investment properties | 02 | 407,829,017,632 | 366,059,069,169 | |
| - | Provisions and allowances | 03 | V.2; V.7; V.24 | (70,550,615,395) | (22,694,937,043) |
| - | Exchange gain/(loss) due to revaluation of monetary items in foreign currencies | 04 | VI.4 | 331,606,922 | (1,763,485,602) |
| - | Gain/(loss) from investing activities | 05 | V.2c; VI.3;VI.7; VI.8 | (133,599,032,402) | (278,102,500,172) |
| - | Interest expenses | 06 | VI.4 | 146,594,706,568 | 145,399,814,157 |
| - | Others | 07 | - | - | |
| 3. | Operating profit before changes of working capital | 08 | 863,161,462,834 | 913,528,364,318 | |
| - | Increase/(decrease) of receivables | 09 | 207,807,639,640 | 133,530,475,472 | |
| - | Increase/(decrease) of inventories | 10 | 4,332,455,827 | (12,835,697,907) | |
| - | Increase/(decrease) of payables | 11 | (135,811,753,185) | 211,911,993,712 | |
| - | Increase/(decrease) of prepaid expenses | 12 | 25,930,730,039 | 30,326,050,313 | |
| - | Increase/(decrease) of trading securities | 13 | 34,157,577,312 | 57,284,455,015 | |
| - | Interests paid | 14 | V.20; V.22; VI.4 | (146,478,966,196) | (143,807,600,246) |
| - | Corporate income tax paid | 15 | V.18 | (166,958,951,726) | (100,596,252,515) |
| - | Other cash inflows | 16 | - | - | |
| - | Other cash outflows | 17 | (30,775,781,866) | (31,901,906,146) | |
| Net cash flows from operating activities | 20 | 655,364,412,679 | 1,057,439,882,016 | ||
| II. | Cash flows from investing activities | ||||
| 1. | Purchases and construction of fixed assets and other non-current assets | 21 | (215,700,797,051) | (379,341,317,317) | |
| 2. | Proceeds from disposals of fixed assets and other non-current assets | 22 | V.10; VI.7 | 21,602,938,707 | 13,307,005,560 |
| 3. | Cash outflow for lending, buying debt instruments of other entities | 23 | V.5 | (59,840,000,000) | (21,165,460,000) |
| 4. | Cash recovered from lending, selling debt instruments of other entities | 24 | V.5 | 34,600,000,000 | 14,185,460,000 |
| 5. | Investments in other entities | 25 | (31,012,563,977) | (299,916,547,913) | |
| 6. | Withdrawals of investments in other entities | 26 | 153,289,510,245 | 151,629,726,540 | |
| 7. | Interest earned, dividends and profits received | 27 | V.2c; V.6; VI.3 | 170,142,868,390 | 144,692,516,098 |
| Net cash flows from investing activities | 30 | 73,081,956,314 | (376,608,617,032) | ||
| III. | Cash flows from financing activities | ||||
| 1. | Proceeds from issuing stocks and capital contributions from owners | 31 | V.27 | 44,530,000,000 | - |
| 2. | Repayment for capital contributions and re-purchases of stocks already issued | 32 | - | - | |
| 3. | Proceeds from borrowings | 33 | 902,082,317,483 | 826,032,123,593 | |
| 4. | Repayment for loan principal | 34 | (1,024,407,933,654) | (959,141,196,295) | |
| 5. | Payments for financial leased assets | 35 | (54,916,707,254) | (55,979,121,000) | |
| 6. | Dividends and profit paid to the owners | 36 | (353,473,087,928) | (478,420,835,105) | |
| Net cash flows from financing activities | 40 | (486,185,411,353) | (667,509,028,807) | ||
| Net cash flows during the year | 50 | 242,260,957,640 | 13,322,236,177 | ||
| Beginning cash and cash equivalents | 60 | V.1 | 185,545,788,383 | 172,567,048,493 | |
| Effects of fluctuations in foreign exchange rates | 61 | (130,379,832) | (343,496,287) | ||
| Ending cash and cash equivalents | 70 | V.1 | 427,676,366,191 | 185,545,788,383 |
Ho Chi Minh City, 31 March 2021
Pham Quang Huy
Preparer
Nguyen Minh Nguyet
Chief Accountant
Do Van Minh
General Director