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CONSOLIDATED STATEMENTS OF CASH FLOWS
₫ in Millions
 12 Months Ended
Dec. 31, 2024
VND (₫)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
VND (₫)
Dec. 31, 2022
VND (₫)
OPERATING ACTIVITIES        
Net loss for the year ₫ (77,354,949) $ (3,178,752,784) ₫ (60,250,348) [1] ₫ (52,958,697) [1]
Adjustments to reconcile net loss to net cash flows:        
Depreciation of property, plant and equipment 9,493,586 390,120,649 6,507,912 [1] 4,044,611 [1]
Amortization of intangible assets 382,891 15,734,169 474,007 [1] 2,345,144 [1]
Impairment of goodwill, assets, right-of-use assets and changes in fair value of held for sale assets 3,932,677 161,605,794 1,303,932 [1] 1,094,484 [1]
Changes in operating lease right-of-use assets 1,258,911 51,732,525 1,162,222 [1] 448,651 [1]
Provision related to compensation expenses, assurance-type warranties and net realizable value of inventories 15,243,479 626,401,438 8,719,512 [1] 6,667,185 [1]
Allowance against receivables [1]       172,571
Deferred income tax expenses/(incomes) (86,621) (3,559,523) (34,502) [1] 1,058,522 [1]
Unrealized foreign exchange losses 1,024,887 42,115,759 797,331 [1] 741,996 [1]
Investment loss [1]       18,962
Net loss/(gain) on financial instruments at fair value through profit or loss 3,183,030 130,800,493 4,879,833 [1] (1,226,012) [1]
Change in amortized costs of financial instruments measured at amortized cost 2,893,999 118,923,320 3,189,365 [1] 2,124,550 [1]
Share-based compensation expenses 81,693 3,357,017 150,103 [1]  
Loss on disposal of fixed assets 570,050 23,425,108 81,165 [1]  
Deemed contribution from owner to VinFast's customers 5,900,755 242,480,173    
Share of (profit)/losses from equity investees 48,836 2,006,821 (36,422) [1] (32) [1]
Change in working capital:        
Trade receivables, advance to suppliers, net investment in sales-type lease (7,931,433) (325,926,978) 2,796,713 [1] 1,219,651 [1]
Inventories (6,749,753) (277,368,112) (13,296,710) [1] (21,771,281) [1]
Trade payables, deferred revenues, and other payables 19,539,512 802,938,648 (5,122,209) [1] 8,643,254 [1]
Operating lease liabilities (832,313) (34,202,301) (911,316) [1] (420,877) [1]
Prepayments, other receivables and other assets (1,067,698) (43,874,995) (681,205) [1] (70,328) [1]
Net cash flows used in operating activities (30,468,461) (1,252,042,779) (50,270,617) [1] (47,867,646) [1]
INVESTING ACTIVITIES        
Purchase of property, plant and equipment, and intangible assets (including deposit paid under construction contracts) (16,689,295) (685,814,465) (24,527,946) [1] (23,337,793) [1]
Repayment under a business investment and cooperation contract [1]       (968,773)
Proceeds from disposal of internal combustion engine ("ICE") assets [1]       170,017
Proceeds from disposal of property, plant and equipment 54,832 2,253,216 80,913 [1]  
Disbursement of loans and bank deposit (3,176,630) (130,537,497) (10,480,000) [1] (295,388) [1]
Collection of loans 2,337,594 96,058,927 11,157,900 [1] 3,448,808 [1]
Payment for acquisition of a subsidiary (net of cash held by entity being acquired) (10,252) (421,286) (6,900) [1]  
Proceeds from disposal of equity investment (net of cash held by entity being disposed) (20,000) (821,862)   (2,240) [1]
Payment for investments in equity investees and others [1]     (1,039,033) (139,450)
Receipt from government grants 1,477,914 60,732,032 393,934 [1]  
Net cash flows used in investing activities (16,025,837) (658,550,935) (24,421,132) [1] (21,124,819) [1]
FINANCING ACTIVITIES        
Capital contribution from owners/issuance of ordinary shares [1]     4,759,291 6,317,129
Additional amount paid up to convert warrants to capital [1]     1,421,444  
Deemed contribution from owners 21,994,658 903,828,149 22,410,459 [1] 646,655 [1]
Payment for initial public offering costs [1]       (41,649)
Proceeds from borrowings, business cooperation contract and convertible debenture 98,880,819 4,063,316,992 119,814,576 [1] 105,032,469 [1]
Repayment of borrowings, business cooperation contract and convertible debenture (71,876,906) (2,953,643,148) (72,950,566) [1] (41,637,135) [1]
Net cash flows from financing activities 48,998,571 2,013,501,993 75,455,204 [1] 70,317,469 [1]
Net increase in cash, cash equivalents and restricted cash 2,504,273 102,908,279 763,455 [1] 1,325,004 [1]
Cash, cash equivalents and restricted cash at January 1 4,858,767 [1] 199,661,682 4,361,631 [1] 3,067,845 [1]
Net foreign exchange differences (74,770) (3,072,529) (266,319) [1] (31,218) [1]
Cash, cash equivalents and restricted cash at December 31 7,288,270 299,497,432 4,858,767 [1] 4,361,631 [1]
Supplement disclosures of non-cash activities        
Debt conversion to equity 20,000,000 821,861,516 1,173,000 [1] 71,515,874 [1]
Non-cash property, plant and equipment additions 3,739,758 153,678,159 7,170,805 [1] 11,434,766 [1]
Exercise of warrant liability [1]     1,476,477  
Commitment shares issued under Standby Equity Purchase Agreement 40,556 1,666,571 118,828 [1]  
Establishment of right-of-use assets and lease liabilities at commencement dates and lease modification (530,856) (21,814,506) 3,684,748 [1] 2,772,465 [1]
Interest payable conversion to debt 2,792,567 114,755,167   2,625,845 [1]
Supplemental Disclosure        
Interest paid, net of capitalized interest 9,474,495 389,336,141 8,822,355 [1] 5,014,919 [1]
Income tax paid ₫ 11,636 $ 478,159 ₫ 103,574 [1] ₫ 22,811 [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).