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Calculate the percentage changes in Masan Group's net cash flows from financing activities between 2020 and 2021. Analyze and discuss the main drivers for the

Calculate the percentage changes in Masan Group's net cash flows from financing activities between 2020 and 2021. Analyze and discuss the main drivers for the change. As a sharcholder of Masan Group, discuss the importnance of the information about cash flows from financing activities.

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Consolidated Income Statement Consolidated Balance Sheet 2021 Figures in VND million Total Revenue Less Sales Deductions Net sales Cost of Goods Sold Gross profit Selling Expenses General & Administrative Expenses Financial Income Audited 89,791,619 (1,162,852) (1,650,511) 88,628,767 (66,493,966) 77,217,808 (59,329,111) 22,134,801 17,888,697 (11,786,338) (13,166,087) (4,064,969) (3,040,896) 2020 Audited 78,868,319 Figures in VND million CURRENT ASSETS Cash and Cash Equivalents Short-term Investments Net Operating Receivables Other Receivables Inventories Other Current Assets LONG TERM ASSETS December 31, 2021 Audited 43,630,176 December 31, 2020 Audited 29,760,685 22,304,822 7,721,442 332,753 447,250 2,446,855 1,954,059 4,187,554 5,097,383 12,813,391 12,497,917 1,544,801 2,042,634 82,463,295 85,975,877 6,799,578 1,430,663 Long-term Receivables 1,878,478 1,592,008 Financial Expenses (5,706,531) (4,556,671) Fixed Assets 42,653,939 49,582,187 Share of Profit in an Associate 3,896,641 2,640,068 Tangible Fixed Assets 31,151,629 34,321,764 Net Operating Profit 11,273,182 1,195,774 Finance Lease Tangible Fixed Assets 209,550 22,278 Results of Other Activities Profit Before Tax Tax Net Profit 215,602 1,129,065 Intangible Fixed Assets 11,292,760 15,238,145 11,488,784 2,324,839 Investment Property 810,057 14,518 (1,387,403) (929,826) 10,101,381 1,395,013 Attributable to Minority Interests 1,538,499 Equity Holders of the Company 8,562,882 1,233,982 161,031 Construction in Progress Long-term Investments Other Long-term Assets TOTAL ASSETS 2,021,827 2,274,759 24,538,803 20,353,099 10,560,191 12,159,306 126,093,471 115,736,562

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