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CONSOLIDATED BALANCE SHEETS
₫ in Millions
Dec. 31, 2023
VND (₫)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
VND (₫)
CURRENT ASSETS      
Cash and cash equivalents ₫ 4,002,272 $ 167,697,645 ₫ 4,271,442
Trade receivables 464,526 19,463,924 652,922
Advances to suppliers 4,644,575 194,610,534 8,968,752
Inventories, net 28,665,995 1,201,122,727 21,607,277
Short-term prepayments and other receivables 7,229,475 302,919,425 6,457,169
Short-term derivative assets 548,010 22,961,954 532,718
Current net investment in sales-type lease 87,552 3,668,482 5,448
Short-term investments 4,105 172,002 3,902
Assets classified as held for sale     360,893
Total current assets 48,727,173 2,041,698,357 44,838,620
NON-CURRENT ASSETS      
Trade receivables 110,312 4,622,142  
Property, plant and equipment, net 67,678,974 2,835,790,413 57,188,667
Intangible assets, net 1,291,720 54,123,858 1,461,071
Goodwill     272,203
Operating lease right-of-use assets 7,074,785 296,437,819 4,558,983
Long-term derivative assets 66,124 2,770,636 696,332
Long-term advances to suppliers     29,082
Long-term prepayments 194,020 8,129,557 7,611
Non-current net investment in sales-type lease 620,665 26,006,243 82,062
Other non-current assets 5,525,364 231,516,132 4,426,135
Total non-current assets 82,609,407 3,461,384,691 68,766,679
TOTAL ASSETS 131,336,580 5,503,083,048 113,605,299
CURRENT LIABILITIES      
Short-term and current portion of long-term interest-bearing loans and borrowings 39,894,782 1,671,615,771 14,579,553
Convertible debenture 1,190,475 49,881,631  
Short-term financial liabilities 18,258,063 765,024,009  
Trade payables 11,063,663 463,574,248 16,636,820
Deposits and down-payment from customers 864,416 36,219,559 1,572,537
Short-term deferred revenue 173,582 7,273,192 107,448
Short-term accruals 11,150,656 467,219,308 11,056,666
Current portion of operating lease liabilities 1,520,305 63,701,710 768,883
Total current liabilities 138,481,278 5,802,450,264 66,225,202
NON-CURRENT LIABILITIES      
Long-term interest-bearing loans and borrowings 30,170,149 1,264,147,700 41,624,960
Long-term derivative and financial liabilities 137,057 5,742,772 15,180,723
Non-current operating lease liabilities 5,327,457 223,223,707 3,256,351
Long-term deferred revenue 1,810,098 75,844,214 499,395
Deferred tax liabilities 925,687 38,786,852 947,981
Long-term accruals 123,867 5,190,103 16,007
Total non-current liabilities 58,865,965 2,466,519,946 84,050,556
Commitments and contingencies
EQUITY      
Ordinary shares, no par value - VinFast Auto (2,299,999,998 and 2,337,788,498 shares issued and outstanding as of December31, 2022 and 2023, respectively) 9,847,536 412,617,783 871,021
Accumulated losses (184,588,076) (7,734,353,306) (127,188,455)
Additional paid-in capital 31,748,427 1,330,278,513 12,311,667
Other comprehensive loss (385,873) (16,168,315) (104,065)
Deficit attributable to equity holders of the parent (143,377,986) (6,007,625,325) (114,109,832)
Non-controlling interests 77,367,323 3,241,738,163 77,439,373
Total deficit (66,010,663) (2,765,887,162) (36,670,459)
TOTAL DEFICIT AND LIABILITIES 131,336,580 5,503,083,048 113,605,299
Related party      
CURRENT ASSETS      
Short-term amounts due from related parties ₫ 3,080,663 $ 129,081,664 1,978,097
Other Receivable, after Allowance for Credit Loss, Current, Related Party, Type [Extensible Enumeration] Related party Related party  
NON-CURRENT ASSETS      
Long-term amounts due from related parties ₫ 47,443 $ 1,987,891 44,533
Other Receivable, after Allowance for Credit Loss, Noncurrent, Related Party, Type [Extensible Enumeration] Related party Related party  
CURRENT LIABILITIES      
Other current liabilities ₫ 44,338,043 $ 1,857,791,125 17,325,317
NON-CURRENT LIABILITIES      
Other 18,151,355 760,552,879 21,918,710
Nonrelated party      
CURRENT LIABILITIES      
Other current liabilities 10,027,293 420,149,711 4,177,978
NON-CURRENT LIABILITIES      
Other ₫ 2,220,295 $ 93,031,719 ₫ 606,429