XML 26 R2.htm IDEA: XBRL DOCUMENT v3.25.1
CONSOLIDATED BALANCE SHEETS
₫ in Millions
Dec. 31, 2024
VND (₫)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
VND (₫)
CURRENT ASSETS      
Cash and cash equivalents ₫ 3,306,793 $ 135,886,295 ₫ 4,095,472 [1]
Restricted cash 2,371,038 97,433,244 102,932 [1]
Trade receivables 5,605,064 230,329,320 469,918 [1]
Advances to suppliers 8,694,990 357,303,883 4,753,634 [1]
Inventories, net 27,907,030 1,146,785,700 30,141,381 [1]
Short-term prepayments, other receivables and other assets 11,485,118 471,958,825 8,006,103 [1]
Short-term derivative assets 185,787 7,634,559 548,010 [1]
Current net investment in sales-type lease 134,713 5,535,772 87,552 [1]
Short-term investments 818,975 33,654,202 4,105 [1]
Total current assets 64,781,629 2,662,076,392 50,583,489 [1]
NON-CURRENT ASSETS      
Trade receivables 615,650 25,298,952 110,312 [1]
Property, plant and equipment, net 78,699,515 3,234,005,137 79,122,703 [1]
Intangible assets, net 1,164,635 47,858,434 1,346,324 [1]
Right-of-use assets 5,130,225 210,816,725 7,081,509 [1]
Long-term derivative assets [1]     66,124
Long-term prepayments 680,539 27,965,441 217,180 [1]
Non-current net investment in sales-type lease 1,024,740 42,109,719 620,665 [1]
Investment in equity investees 1,166,102 47,918,718 1,214,938 [1]
Other long-term investments 918,040 37,725,087 918,040 [1]
Restricted cash 1,610,439 66,177,892 660,363 [1]
Other non-current assets 171,352 7,041,381 4,865,001 [1]
Total non-current assets 91,184,867 3,747,066,653 96,274,232 [1]
TOTAL ASSETS 155,966,496 6,409,143,045 146,857,721 [1]
CURRENT LIABILITIES      
Short-term and current portion of long-term interest-bearing loans and borrowings 39,124,086 1,607,729,032 42,924,034 [1]
Convertible debenture [1]     1,190,475
Short-term financial liabilities 21,619,612 888,416,355 18,258,063 [1]
Trade payables 20,791,192 854,374,029 12,146,588 [1]
Deposits and down-payment from customers 3,565,463 146,515,841 1,194,112 [1]
Short-term deferred revenue 123,951 5,093,528 149,747 [1]
Short-term accruals 11,060,958 454,528,786 11,431,878 [1]
Current portion of lease liabilities 1,498,472 61,576,824 1,524,356 [1]
Total current liabilities 171,508,908 7,047,828,560 152,036,022 [1]
NON-CURRENT LIABILITIES      
Long-term interest-bearing loans and borrowings 22,862,890 939,506,472 30,170,149 [1]
Long-term financial liabilities 36,326 1,492,747 137,057 [1]
Non-current lease liabilities 4,076,654 167,522,252 5,330,344 [1]
Long-term deferred revenue 2,722,698 111,884,035 1,569,733 [1]
Deferred tax liabilities 938,643 38,571,728 1,025,264 [1]
Long-term accruals 329,267 13,530,594 123,867 [1]
Total non-current liabilities 79,362,331 3,261,242,285 60,233,414 [1]
Commitments and contingencies [1]
EQUITY      
Ordinary shares (2,337,788,498 and 2,338,812,496 shares issued and outstanding as of December 31, 2023 and 2024, respectively) 9,867,167 405,472,242 9,847,536 [1]
Accumulated losses (267,792,169) (11,004,403,904) (190,502,556) [1]
Additional paid-in capital 93,673,976 3,849,351,798 38,258,499 [1]
Other comprehensive loss (460,644) (18,929,279) (385,873) [1]
Deficit attributable to equity holders of the parent (164,711,670) (6,768,509,143) (142,782,394) [1]
Non-controlling interests 69,806,927 2,868,581,344 77,370,679 [1]
Total deficit (94,904,743) (3,899,927,799) (65,411,715) [1]
TOTAL DEFICIT AND LIABILITIES 155,966,496 6,409,143,045 146,857,721 [1]
Related party      
CURRENT ASSETS      
Short-term amounts due from related parties ₫ 4,272,121 $ 175,554,592 2,374,382 [1]
Other Receivable, after Allowance for Credit Loss, Current, Related Party [Extensible Enumeration] Related party Related party  
NON-CURRENT ASSETS      
Long-term amounts due from related parties ₫ 3,630 $ 149,168 ₫ 51,073 [1]
Other Receivable, after Allowance for Credit Loss, Noncurrent, Related Party, Type [Extensible Enumeration] Related party Related party Related party
CURRENT LIABILITIES      
Other current liabilities ₫ 64,251,391 $ 2,640,287,282 ₫ 49,341,144 [1]
NON-CURRENT LIABILITIES      
Other non-current liabilities 42,095,740 1,729,843,435 19,682,747 [1]
Nonrelated party      
CURRENT LIABILITIES      
Other current liabilities 9,473,783 389,306,883 13,875,625 [1]
NON-CURRENT LIABILITIES      
Other non-current liabilities ₫ 6,300,113 $ 258,891,021 ₫ 2,194,253 [1]
[1] As adjusted to reflect the historical financial statements of VinES JSC acquired in January 2024, deemed as reorganization under common control (Note 3).