← VinFast Auto Ltd.

Annual Trend FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 TTM
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Net loss for the year ($32.2t) ($49.8t) ($2.4b) ($3.2b) ($4.0b) —
Net loss/(gain) on financial instruments at fair value through profit or loss $1.7t ($1.2t) $204.5m $130.8m $120.1m —
Net Income (Loss) Attributable to Parent — ($49.8t)
($57.4t) -15.21%
($77.3t) -34.71%
— —
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest — ($49.8t) ($57.4t) ($77.4t) — —
Net Income (Loss) Attributable to Noncontrolling Interest — ($65.1b) ($74.8b) ($89.6b) — —
Depreciation — $3.9t $5.8t $9.5t — $11.7t
Amortization of Intangible Assets — $2.3t $466.5b $382.9b $456.1m —
Depreciation of property, plant and equipment and amortization of intangible assets — — $7.0t $9.9t $456.1m $11.7t
Deferred Income Tax Expense (Benefit) $150.5b $946.7b ($22.3b) ($86.6b) $14.3m $329.8b
Deferred income tax expenses/(incomes) $150.5b $946.7b ($934k) ($3.6m) $14.3m $329.8b
Share-based Payment Arrangement, Noncash Expense — — $150.1b $81.7b — $111.6b
Equity Method Investment, Other than Temporary Impairment — — — $0 — —
Goodwill, Impairment Loss — — $272.0b — — $15.3t
Operating Lease, Impairment Loss — $448.7b $1.2t $1.3t — —
Impairment of goodwill, assets, right-of-use assets and changes in fair value of held for sale assets $165.0b $1.1t $54.6m $161.6m $348.0m —
Income (Loss) from Equity Method Investments — — — ($2.0m) — —
Proceeds from disposal of equity investment (net of cash held by entity being disposed) $196.4b ($2.2b) — ($822k) — —
Changes in operating assets and liabilities:
Trade receivables, advance to suppliers, net investment in sales-type lease ($7.4t) $622.7b $55.0m ($325.9m) ($136.3m) —
Prepayments, other receivables and other assets $166.3b ($27.1b) ($22.9m) ($43.9m) ($119.6m) —
Increase (Decrease) in Inventories — $20.2t $13.2t $6.7t — ($13.1t)
Inventory Write-down — $5.1t $5.5t $8.6t — —
Provision related to write-downs of inventories — — $5.6t $8.6t $281.7m —
Inventories ($3.9t) ($20.2t) ($525.5m) ($277.4m) ($537.2m) ($13.1t)
Trade payables, deferred revenues, and other payables $760.1b $17.8t ($404.8m) $802.9m $823.3m —
Other Operating Income (Expense), Net — ($716.4b) ($521.8b) ($3.2t) — —
Net Cash Provided by (Used in) Operating Activities ($29.0t)
($35.6t) -22.99%
($53.6t) -50.58%
($30.5t) +43.21%
($1.8b) +99.99%
($42.7t) -2414047.44%
Cash flows from investing activities:
Gain (Loss) on Disposition of Property Plant Equipment $48.8b $1.4t ($81.2b) ($570.0b) $22.6m $11.8t
Purchase of property, plant and equipment, and intangible assets (including deposit paid under construction contracts) $2.3t $13.3t $306.5m $153.7m $231.2m —
Unrealized Gain (Loss) on Investments — $1.2t ($4.9t) ($3.2t) — $3.7t
Payment for investments in equity investees and others — ($139.4b) ($1.0t) — — —
Payments to Acquire Businesses, Net of Cash Acquired — — $6.9b $10.3b — ($5.4t)
Net cash flows used in investing activities $2.4t ($16.0t) ($964.4m) ($658.6m) ($1.2b) —
Net Cash Provided by (Used in) Investing Activities — ($16.0t) ($23.0t) ($16.0t) ($1.2b) ($31.0t)
Cash flows from financing activities:
Proceeds from borrowings from external parties, business cooperation contract and convertible debenture — — $48.2t $36.2t $2.6b —
Proceeds from borrowings from related parties — — $71.6t $62.7t $1.7b —
Repayment of borrowings from external parties ($18.7t) ($41.6t) ($2.1b) ($3.0b) ($1.8b) —
Repayment of borrowings from related parties — — ($44.2t) ($12.2t) ($1.9b) —
Issuance of dividend preferred shares by offsetting against borrowings from a related party — — $1.2t $20.0t $1.6b —
Interest payable conversion to debt — $2.6t — $114.8m $290.9m —
Net cash flows from financing activities $28.9t
$52.9t +83.49%
$3.2b -99.99%
$2.0b -37.93%
$3.1b +52.58%
—
Net Cash Provided by (Used in) Financing Activities — $52.9t
$77.4t +46.23%
$49.0t -36.71%
$3.1b -99.99%
$75.8t +2468250.45%
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents — $4.3t $4.8t $7.3t $97.8m $7.2t
Net increase in cash, cash equivalents and restricted cash $2.3t $1.3t $31.6m $102.9m $97.8m —
Cash, cash equivalents and restricted cash at January 1 $3.0t $179.0m $199.4m $299.5m $396.3m —
Additional Supplementary Disclosures
Additional Supplementary Disclosures
Supplemental disclosure of cash flow information:
Interest Paid, Excluding Capitalized Interest, Operating Activities $2.9t $4.4t $7.5t $9.5t $525.0m —
Additional Financial Items
Foreign Currency Transaction Gain (Loss), Unrealized — ($745.0b) ($773.2b) ($1.0t) — —
Gain (Loss) on Derivative Instruments, Net, Pretax — $1.2t ($4.9t) ($3.2t) — —
General and Administrative Expense — $4.0t $5.3t $8.9t — —
Goodwill — $272.2b — — — $15.3t
Income Tax Expense (Benefit) — $946.7b $89.1b ($29.7b) — —
Investment Income, Interest — $88.1b $83.9b $354.5b — —
Operating Expenses — $30.0t $27.1t — — —
Proceeds from Contributed Capital — $6.3t $4.8t — — —
Financing Receivable, Credit Loss, Expense (Reversal) — $172.6b — — — —
Changes in operating lease right-of-use assets $273.3b $448.7b $48.7m $51.7m $29.0m —
Provision related to assurance-type warranties — — $2.1t $4.0t $711.6m —
Provision for contract penalty, compensation and other provisions — — $1.0t $2.6t $90.0m —
Unrealized foreign exchange losses ($448.3b) $745.0b $32.4m $42.1m ($19.0m) —
Change in amortized costs of financial instruments measured at amortized cost $1.2t $2.0t $118.7m $118.9m $130.0m —
Loss on disposal of fixed assets $113.4b — $3.4m $23.4m $30.1m —
Share of (profit)/losses from equity investees $36.8b ($32.0m) ($36.4b) $2.0m $4.2m —
Others — — $150.1b $81.7b $4.4m —
Operating lease liabilities ($224.1b) ($420.9b) ($38.2m) ($34.2m) ($36.5m) —
Disbursement of loans to external parties and bank deposit — — — ($856.6b) ($135.7m) —
Disbursement of loans to related parties — — ($10.5t) ($2.3t) ($418k) —
Collection of bank deposit — — — $17.6b $32.4m —
Collection of loans to related parties — — $11.2t $2.3t — —
Payment for acquisition of a subsidiary (net of cash held by entity being acquired) ($77.1b) — ($289k) ($421k) — —
Receipt from government grants — — $16.5m $60.7m $6.0m —
Capital contribution from owners/issuance of ordinary shares $10.0t $6.3t $199.4m — $637 —
Additional amount paid up to convert warrants to capital — — $59.6m — $2k —
Deemed contribution from owners — $646.7b $865.2m $903.8m $2.5b —
Net foreign exchange differences ($109.0b) ($31.2b) ($11.2m) ($3.1m) $8.4m —
Exercise of warrant liability — — $61.9m — $2k —
Commitment shares issued under Standby Equity Purchase Agreement — — $5.0m $1.7m $1.7m —
Establishment of right-of-use assets and lease liabilities at commencement dates, lease modification and other non-cash changes — $2.8t $3.7t ($21.8m) $81.7m —
Income tax paid $51.4b $22.6b $4.2m $478k $2.2m $55.2b

Amounts are shown in USD as reported in each fiscal year filing.

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.