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PROPERTY, PLANT AND EQUIPMENT, NET (Tables) | 12 Months Ended
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Dec. 31, 2024
PROPERTY, PLANT AND EQUIPMENT, NET |
Schedule of property, plant and equipment, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2023 |  | 2024 |  | 2024
​ | ​ | VND million | ​ | VND million | ​ | USD
Freehold land |  | 1,952,618 | ​ | 2,048,104 | ​ | 84,162,893
Buildings and structures |  | 23,466,382 | ​ | 26,303,728 | ​ | 1,080,901,089
Machinery and equipment |  | 63,421,857 | ​ | 70,764,858 | ​ | 2,907,945,675
Leased-out batteries |  | 4,242,908 | ​ | 5,895,670 | ​ | 242,271,214
Vehicles |  | 2,328,694 | ​ | 2,537,029 | ​ | 104,254,325
Office equipment |  | 909,400 | ​ | 829,408 | ​ | 34,082,926
Others |  | 100,318 | ​ | 75,847 | ​ | 3,116,787
Subtotal |  | 96,422,177 |  | 108,454,644 |  | 4,456,734,909
Less: Accumulated depreciation |  | (15,222,216) |  | (23,914,727) |  | (982,729,690)
Less: Impairment charges |  | (2,077,258) |  | (5,840,402) |  | (240,000,082)
Total property, plant and equipment, net |  | 79,122,703 |  | 78,699,515 |  | 3,234,005,137
Schedule of valuation methods and significant unobservable inputs used for the estimation of fair value measurements | ​
Item |  | Valuation technique |  | Valuation date |  | Significant unobservable inputs |  | Amount
Fair value of leased-out batteries | ​ | Discounted Cash Flow | ​ | December 31, 2024 | ​ | Discounted rate | ​ | 8.67 – 10.22 (%/annum)
Fair value of battery production line facilities | ​ | Replacement Cost | ​ | December 31, 2024 | ​ | Economic obsolescence | ​ | 29.4%

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
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- Definition Tabular disclosure of unobservable input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + References No definition available. + Details
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