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OTHER INCOME AND EXPENSES AND LOSSES PER SHARE (Tables) | 12 Months Ended
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Dec. 31, 2023
OTHER INCOME AND EXPENSES AND LOSSES PER SHARE |
Schedule of other operating income/expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ |  | 2021 |  | 2022 | ​ | 2023 |  | 2023
​ | ​ | VND million | ​ | VND million | ​ | VND million | ​ | USD
Other operating income |  |  |  |  | ​ | ​ |  |
Foreign exchange gains |  | 450,380 |  | 33,774 | ​ | — |  | —
Voucher terminated | ​ | 197,760 | ​ | 47,760 | ​ | 207,098 | ​ | 8,677,533
Interest due to late payment from customers | ​ | — | ​ | — | ​ | 163,754 | ​ | 6,861,393
Others |  | 40,438 |  | 111,558 | ​ | 99,575 |  | 4,172,253
Total |  | 688,578 |  | 193,092 | ​ | 470,427 |  | 19,711,179
Other operating expenses |  |  |  |  | ​ | ​ |  |
Foreign exchange losses |  | 1,611 |  | 861,935 | ​ | 676,986 |  | 28,366,128
Penalties |  | 112,704 |  | — | ​ | — |  | —
Loss from disposal of long-lived assets |  | 113,395 |  | — | ​ | 81,165 |  | 3,400,863
Others |  | 48,396 |  | 47,536 | ​ | 234,050 |  | 9,806,838
Total |  | 276,106 |  | 909,471 | ​ | 992,201 |  | 41,573,829
Net other operating expenses |  | 412,472 |  | (716,379) | ​ | (521,774) |  | (21,862,650)
Schedule of finance income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ |  | 2021 |  | 2022 | ​ | 2023 |  | 2023
​ | ​ | VND million | ​ | VND million | ​ | VND million | ​ | USD
Interest income on loan receivables |  | 415,230 |  | 81,836 | ​ | 37,950 |  | 1,590,128
Interest income on sales-type lease |  | 25,054 |  | 1,749 | ​ | 29,410 |  | 1,232,297
Others |  | 5,855 |  | 4,475 | ​ | 16,493 |  | 691,067
Total |  | 446,139 |  | 88,060 | ​ | 83,853 |  | 3,513,492
Schedule of finance costs | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ |  | 2021 |  | 2022 | ​ | 2023 |  | 2023
​ | ​ | VND million | ​ | VND million | ​ | VND million | ​ | USD
Contractual coupons on loans and borrowings |  | 3,442,117 |  | 5,883,067 | ​ | 8,958,420 |  | 375,363,278
Change in amortized costs of financial instruments measured at amortized cost |  | 1,156,118 |  | 1,999,914 | ​ | 2,833,459 |  | 118,723,665
Others |  | — |  | 76,859 | ​ | 341,521 |  | 14,309,939
Total |  | 4,598,235 |  | 7,959,840 | ​ | 12,133,400 |  | 508,396,883
Schedule of basic loss per share and diluted loss per share calculated in accordance with ASC 260 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ | ​ | 2021 | ​ | 2022 | ​ | 2023 | ​ | 2023
​ |  | VND million |  | VND million | ​ | VND million |  | USD
Net loss attributable to controlling interests |  | (32,183,727) |  | (49,783,795) | ​ | (57,396,864) |  | (2,404,963,718)
Net loss attributable to controlling interests adjusted for the effect of dilution |  | (32,183,727) |  | (49,783,795) | ​ | (57,396,864) |  | (2,404,963,718)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ | ​ | ​ |  | Unit: Shares
Weighted average number of ordinary shares for basic earnings per share |  | 1,578,726,324 |  | 2,299,008,659 | ​ | 2,310,823,009 |  | 2,310,823,009
Weighted average number of ordinary shares adjusted for the effect of dilution |  | 1,578,726,324 |  | 2,299,008,659 | ​ | 2,310,823,009 |  | 2,310,823,009
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ | ​ | 2021 | ​ | 2022 | ​ | 2023 | ​ | 2023
​ |  | VND |  | VND | ​ | VND |  | USD
Basic loss per share |  | (20,386) |  | (21,654) | ​ | (24,838) |  | (1.04)
Diluted loss per share |  | (20,386) |  | (21,654) | ​ | (24,838) |  | (1.04)
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share | ​
​ | ​ | ​
​ |  | For the year ended December 31, 2023
Unvested shares for service providers |  | 83,334
DPS (Note 21) |  | 62,806,375
Number of outstanding warrants (Note 21) |  | 3,321,002
Convertible Debenture (Note 12) |  | 4,875,000

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