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OTHER INCOME AND EXPENSES AND LOSSES PER SHARE | 12 Months Ended
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Dec. 31, 2023
OTHER INCOME AND EXPENSES AND LOSSES PER SHARE |
OTHER INCOME AND EXPENSES AND LOSSES PER SHARE | 19.OTHER INCOME AND EXPENSES AND LOSSES PER SHARE 19.1 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)
​ 19.2 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
​ ​ 19.OTHER INCOME AND EXPENSES AND LOSSES PER SHARE (continued) 19.3 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
​ 19.4 Loss per share Basic loss per share and diluted loss per share have been calculated in accordance with ASC 260 on computation of earnings per share for the years ended December 31, 2023, 2022 and 2021. Details are as below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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)
​ ​ 19.OTHER INCOME AND EXPENSES AND LOSSES PER SHARE (continued) For the year ended December 31, 2023, the Company had potential ordinary shares, including unvested shares, convertibles notes, warrants and debenture note. As the Company incurred loss for the year ended December 31, 2023, these potential ordinary shares were anti-dilutive and excluded from the calculation of diluted net loss per share of the Company. The weighted average number of these potential ordinary shares were excluded from the calculation of diluted net loss per share as below: ​
​ | ​ | ​
​ |  | 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
​ In January 2022, the Company effected a 100-for-one split of ordinary shares. On August 1, 2023, the shareholders of the Company approved the consolidation of 2,412,852,458 existing ordinary shares in the capital of the Company (“Existing Shares”) held by shareholders of the Company into 2,299,999,998 ordinary shares in the capital of the Company (the “Consolidated Shares”) without any change in the paid-up share capital amount. All shares and per share amounts presented in the consolidated financial statements have been revised on a retroactive basis to give effect to the share split and the share consolidation.

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