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OTHER INCOME AND EXPENSES AND LOSSES PER SHARE (Tables)

12 Months Ended

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

X

- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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Tabular disclosure of components of finance costs.

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Tabular disclosure of each detailed component of other operating income and (expenses).

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