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PROPERTY, PLANT AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2024

PROPERTY, PLANT AND EQUIPMENT, NET

Schedule of property, plant and equipment, net

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​	​	​	​	​	​	​
​	​	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

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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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- References

No definition available.

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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

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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.

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