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CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY
₫ in Millions
Ordinary shares
VND (₫)
shares
Ordinary shares
USD ($)
shares
Additional paid-in capital
VND (₫)
Additional paid-in capital
USD ($)
Contributed charter capital -VinFast Vietnam
VND (₫)
Accumulated losses
VND (₫)
Accumulated losses
USD ($)
Capital reserve - VinFast Vietnam
VND (₫)
Other comprehensive income/(loss)
VND (₫)
Other comprehensive income/(loss)
USD ($)
Non-controlling interests
VND (₫)
Non-controlling interests
USD ($)
VND (₫)
shares
USD ($)
shares
Beginning balance at Dec. 31, 2020         ₫ 38,707,336 ₫ (44,356,242)   ₫ 11,753,160 ₫ 45,870   ₫ 29,968   ₫ 6,180,092  
Net loss for the year           (32,183,727)         (35,234)   (32,218,961)  
Foreign currency translation adjustment                 (102,084)       (102,084)  
Additional capital contribution to VinFast Vietnam         4,881,392               4,881,392  
Demerger of VinFast Vietnam         (1,091,730) (871,041)   (7,754,407)         (9,717,178)  
Insertion of VinFast Auto as the holding company of the Group and additional capital contribution to VinFast Vietnam (Note 1) ₫ 553,892   ₫ 39,373   (42,496,998) 234     (7,280)   5,168   (41,905,611)  
Insertion of VinFast Auto as the holding company of the Group and additional capital contribution to VinFast Vietnam (Note 1) (in shares) | shares 2,298,963,211 2,298,963,211                        
Additional capital contribution to a subsidiary and acquisitions of entities under common control     (35,801)         (4,022,812)     4,432   (4,054,181)  
Disposal of subsidiaries to entities under common control     (3,572)         17,917     (3,502)   10,843  
Additional acquisition of non-controlling interests from a subsidiary                     (15,510)   (15,510)  
Other           (6,142)   6,142            
Ending balance at Dec. 31, 2021 ₫ 553,892         (77,416,918)     (63,494)   (14,678)   (76,941,198)  
Ending balance (in shares) at Dec. 31, 2021 | shares 2,298,963,211 2,298,963,211                        
Stockholders equity before activities         ₫ 38,707,336 (76,539,969)   ₫ 11,753,160 (56,214)   (5,266)   (26,140,953)  
Net loss for the year           (49,783,795)         (65,075)   (49,848,870)  
Foreign currency translation adjustment                 (40,571)       (40,571)  
Issuance of ordinary shares | shares 1,036,787 1,036,787                        
Additional capital contribution to VinFast Vietnam ₫ 317,129                       317,129  
Additional capital contribution to VinFast Vietnam                     77,515,874   77,515,874  
Partial disposal of a subsidiary           12,258         3,252   15,510  
Deemed contribution from owners     12,311,667                   12,311,667  
Ending balance at Dec. 31, 2022 ₫ 871,021   12,311,667     (127,188,455)     (104,065)   77,439,373   ₫ (36,670,459)  
Ending balance (in shares) at Dec. 31, 2022 | shares 2,299,999,998 2,299,999,998                     2,299,999,998 2,299,999,998
Stockholders equity before activities ₫ 553,892         (127,200,713)     (104,065)   (79,753)   ₫ (126,830,639)  
Stockholders equity before activities (in shares) | shares 2,298,963,211 2,298,963,211                        
Net loss for the year           (57,396,864)         (74,807)   (57,471,671) $ (2,408,098,177)
Foreign currency translation adjustment                 (281,808)       (281,808) (11,807,928)
Issuance of ordinary shares ₫ 6,076,150   (1,470,984)                   4,605,166  
Issuance of ordinary shares | shares 26,897,366 26,897,366                        
Share based compensation to service providers (in shares) | shares 32,463 32,463                        
Share based compensation to service providers ₫ 6,020                       6,020  
Commitment shares issued under Standby Equity Subscription Agreement (in shares) | shares 800,000 800,000                        
Commitment shares issued under the standby equity subscription agreement ₫ 118,828   (6,528)                   112,300  
Warrants exercised and additional paid to convert into capital (in shares) | shares 10,058,671 10,058,671                        
Warrants exercised and additional paid to convert into capital ₫ 2,775,517   122,403                   2,897,920  
Changes in ownership in existing subsidiaries without losing control           (2,757)         2,757      
Deemed contribution through awards granted by shareholders to the Company's employees and others     144,083                   144,083  
Deemed contribution from owners     20,647,786                   20,647,786  
Ending balance at Dec. 31, 2023 ₫ 9,847,536 $ 412,617,783 31,748,427 $ 1,330,278,513   (184,588,076) $ (7,734,353,306)   (385,873) $ (16,168,315) 77,367,323 $ 3,241,738,163 ₫ (66,010,663) $ (2,765,887,162)
Ending balance (in shares) at Dec. 31, 2023 | shares 2,337,788,498 2,337,788,498                     2,337,788,498 2,337,788,498
Stockholders equity before activities ₫ 871,021 $ 2,299,999,998 ₫ 12,311,667     ₫ (184,585,319)     ₫ (385,873)   ₫ 77,364,566   ₫ (94,423,938)