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OTHER INCOME AND EXPENSES AND LOSSES PER SHARE (Tables) | 12 Months Ended
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Dec. 31, 2024
OTHER INCOME AND EXPENSES AND LOSSES PER SHARE |
Schedule of other operating income/expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ |  | 2022 |  | 2023 |  | 2024 |  | 2024
​ | ​ | VND million | ​ | VND million | ​ | VND million | ​ | USD
Other operating income |  |  |  |  | ​ | ​ |  |
Foreign exchange gains |  | 77,466 |  | — | ​ | — |  | —
Voucher terminated | ​ | 47,760 | ​ | 207,098 | ​ | — | ​ | —
Interest due to late payment from customers | ​ | — | ​ | 163,754 | ​ | 268,578 | ​ | 11,036,696
Others |  | 120,953 |  | 104,896 | ​ | 129,513 |  | 5,322,088
Total |  | 246,179 |  | 475,748 | ​ | 398,091 |  | 16,358,784
Other operating expenses |  | ​ |  | ​ | ​ | ​ |  | ​
Foreign exchange losses |  | 881,889 |  | 695,050 | ​ | 1,035,914 |  | 42,568,893
Penalties |  | 134,143 |  | 1,131,947 | ​ | 1,496,341 |  | 61,489,254
Written off and disposal of long-lived assets |  | — |  | 81,165 | ​ | 570,050 |  | 23,425,108
Others |  | 109,288 |  | 139,601 | ​ | 503,945 |  | 20,708,650
Total |  | 1,125,320 |  | 2,047,763 | ​ | 3,606,250 |  | 148,191,905
Net other operating expenses |  | (879,141) |  | (1,572,015) | ​ | (3,208,159) |  | (131,833,121)
Schedule of finance income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ |  | 2022 |  | 2023 |  | 2024 |  | 2024
​ | ​ | VND million | ​ | VND million | ​ | VND million | ​ | USD
Interest income on loan receivables |  | 156,892 |  | 376,843 | ​ | 291,428 |  | 11,975,673
Interest income on sales-type lease |  | 1,749 |  | 29,410 | ​ | 61,339 |  | 2,520,608
Others |  | 4,479 |  | 16,493 | ​ | 1,763 |  | 72,447
Total |  | 163,120 |  | 422,746 | ​ | 354,530 |  | 14,568,728
Schedule of finance costs | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ |  | 2022 |  | 2023 |  | 2024 |  | 2024
​ | ​ | VND million | ​ | VND million | ​ | VND million | ​ | USD
Contractual coupons on loans and borrowings |  | 6,527,870 |  | 10,129,306 | ​ | 15,661,165 |  | 643,565,441
Change in amortized costs of financial instruments measured at amortized cost |  | 2,124,550 |  | 3,189,365 | ​ | 2,893,999 |  | 118,923,320
Others |  | 76,859 |  | 463,434 | ​ | 552,986 |  | 22,723,896
Total |  | 8,729,279 |  | 13,782,105 | ​ | 19,108,150 |  | 785,212,657
Schedule of basic loss per share and diluted loss per share calculated in accordance with ASC 260 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ | ​ | 2022 | ​ | 2023 | ​ | 2024 | ​ | 2024
​ |  | VND million |  | VND million |  | VND million |  | USD
Net loss attributable to controlling interests |  | (52,887,812) |  | (60,168,126) | ​ | (77,265,364) |  | (3,175,071,461)
Net loss attributable to controlling interests adjusted for the effect of dilution |  | (52,887,812) |  | (60,168,126) | ​ | (77,265,364) |  | (3,175,071,461)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​ |  | Unit: Shares
Weighted average number of ordinary shares for basic earnings per share |  | 2,299,008,659 |  | 2,310,823,009 | ​ | 2,338,415,230 |  | 2,338,415,230
Weighted average number of ordinary shares adjusted for the effect of dilution |  | 2,299,008,659 |  | 2,310,823,009 | ​ | 2,338,415,230 |  | 2,338,415,230
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ | ​ | 2022 |  | 2023 |  | 2024 | ​ | 2024
​ |  | VND |  | VND | ​ | VND |  | USD
Basic loss per share |  | (23,005) |  | (26,038) | ​ | (33,042) |  | (1.4)
Diluted loss per share |  | (23,005) |  | (26,038) | ​ | (33,042) |  | (1.4)
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share | ​
​ | ​ | ​
​ |  | For the year ended December 31, 2024
DPS (Note 22) |  | 417,238,973
Number of outstanding warrants (Note 22) |  | 3,321,002

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