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    VFS
    Earnings call· Mar 2026(Q1 FY26)

    VinFast Auto Q1 FY26 earnings call VFS

    Jun 8, 2026 Source

    Executive summary

    VinFast Q1 FY26 — Strategic Asset-Light Shift Amidst Strong EV Adoption

    VinFast is undergoing a strategic transformation to an asset-light model, spinning off its Vietnam manufacturing, to enhance operational efficiency and focus on high-value activities. This shift coincides with strong EV adoption trends in Asia, where the company is expanding its market presence and leveraging partnerships like GSM for demand visibility. Despite significant gross margin pressures from extended free charging programs, VinFast is committed to long-term profitability and advancing its autonomy roadmap.

    Highlights

    5
    • Q1 FY26 deliveries increased 61% year-over-year to 58,577 units despite being a seasonally slow quarter.

    • Electric 2-wheeler deliveries rose 219% year-over-year to approximately 143,000 units, achieving 17% market share in Vietnam.

    • VinFast maintained its position as the #1 OEM for EVs in Vietnam since September 2024 and is the #1 BEV brand in the Philippines.

    • A new strategic partnership with GSM commits VinFast to supply approximately 1 million electric vehicles and 4 million electric scooters over 5 years (2026-2030).

    • The company is transitioning to a more asset-light operating model by spinning off Vietnam manufacturing assets for approximately $530 million.

    Concerns

    4
    • Gross margin was negative 73.6% in Q1 2026, a significant decline from negative 46.4% in Q4 2025 and negative 35.2% in Q1 2025.

    • Gross margin was primarily impacted by a $192 million revenue deduction (20% of revenue) related to the extension of free charging programs.

    • Adjusted EBITDA for the quarter was negative $783 million, decreasing 29.9% sequentially.

    • Average selling prices are expected to be reduced by approximately 10-15% in earlier years due to higher contribution from GSM sales.

    Guidance & targets

    5
    CategoryTargetConfidence
    EV and E-scooter supply to GSM
    1 million electric vehicles and 4 million electric scooters
    high materiality
    High
    India dealership footprint
    double its footprint
    medium materiality
    Medium
    Vietnam market breakeven
    break even
    high materiality
    Medium
    CapEx and R&D spend
    USD 300 million to USD 400 million per quarter
    high materiality
    Medium
    2-wheeler sales target
    at least 2.5x the 2-wheel sales of last year
    medium materiality
    Medium

    Operational metrics

    23
    Revenue deduction (free charging)
    $192 million
    Q1 2026

    Recognized for all vehicles sold through March 31, 2026, due to extended free charging benefits through February 2029.

    Revenue deferral
    12%
    Q1 2026

    Impacted gross margin in Q1 2026.

    NRV adjustments
    14%
    Q1 2026

    Impacted gross margin in Q1 2026.

    Adjusted gross margin (excl. one-offs)
    negative 22.5%improved from negative 47.2% in Q4 2025 and negative 28.1% in Q1 2025
    Q1 2026

    Excluding the impact from extended free charging, revenue deferrals, and NRV adjustments.

    R&D expenses
    $101 milliondecreased 12.4% quarter-over-quarter, increased 25.8% year-over-year
    Q1 2026

    Increase YoY due to R&D for new models/platforms; decrease QoQ due to completion of certain projects.

    SG&A expenses
    $101 milliondecreasing 73.9% quarter-over-quarter and 32.3% year-over-year
    Q1 2026

    Decrease primarily attributable to no impairment charges being required in Q1 2026.

    Adjusted EBITDA
    negative $783 milliondecreased 29.9% sequentially
    Q1 2026

    Adversely impacted by the extended free charging program.

    Adjusted EBITDA margin (excl. one-offs)
    negative 32%compared to negative 46.2% in the same period last year
    Q1 2026

    Excluding the impact from extended free charging, revenue deferrals, and NRV adjustments.

    Net loss margin
    negative 121.6%compared to negative 95.8% in Q4 2025 and negative 108.5% in Q1 2025
    Q1 2026

    Reported net loss margin.

    Adjusted Net loss margin (excl. one-offs)
    negative 62.2%improved by 21.4% compared to Q4 2025 and by 36.1% compared to Q1 2025
    Q1 2026

    Excluding the impact from extended free charging, revenue deferrals, and NRV adjustments.

    EPS
    negative $0.4825% improvement compared to negative $0.64 in Q4 2025
    Q1 2026

    Reported EPS.

    Adjusted EPS (excl. one-offs)
    negative $0.3042% improvement year-over-year
    Q1 2026

    Excluding the impact from extended free charging, revenue deferrals, and NRV adjustments.

    CapEx
    $198 million
    Q1 2026

    Mainly for the expansion of manufacturing facilities.

    Total available liquidity
    $2.6 billion
    as of March 31, 2026

    Consisted of cash, undrawn credit lines, grants, and standby equity commitment.

    Cash and cash equivalents
    $219.3 million
    as of March 31, 2026

    Part of total available liquidity.

    Undrawn credit line from Vin Group
    $607.3 million
    as of March 31, 2026

    Part of total available liquidity.

    Remaining grants from Miterfar Network
    $677.2 million
    as of March 31, 2026

    Part of total available liquidity.

    Available commitment under standby equity subscription agreement
    $969 million
    as of March 31, 2026

    Part of total available liquidity.

    Expected proceeds from share transfer (after retiring Totes)
    $125.4 million
    future

    Expected to be received from the share transfer after retiring the Totes that was previously issued to VinFast trading and production.

    Vietnam 2-wheeler market share
    17%
    Q1 2026

    Reached a record 17% market share in the total 2-wheel industry, only after Honda.

    Vietnam 2-wheeler sales target achievement
    22%
    Q1 2026

    Met 22% of the target to exceed 2.5x last year's 2-wheel sales by year-end.

    Battery swapping stations
    7,000
    current

    Operated across Vietnam, offering convenience for 2-wheeler users.

    Manufacturing entity target margin
    approximately 5%
    post spin-off

    Target margin for the new manufacturing entity (VFGP) for vehicles supplied to VinFast.

    Industry KPIs

    5
    MetricValueDetails
    Order book backlog1 million electric vehicles and 4 million electric scootersunits
    Average transaction pricereduced by approximately 10-15%%
    Autonomous robotaxi metricsLevel 4
    Vehicle deliveries wholesales58,577units
    Ev unit volumes mix segment economics61%%

    Product announcements

    2
    ProductTypeDetails
    Autonomous-driven vehicles (pilot testing)milestone
    Level 2+ and Level 2++ navigation on pilot capabilitieslaunch

    Deals & partnerships

    3
    GSMstrategic partnership5-year period (2026-2030)

    The partnership plays an important role in accelerating EV adoption in Vietnam and internationally for VinFast, serving as an effective platform for brand building and marketing.

    Future Investment Research and Development (group of purchasers)divestitureapproximately USD 530 million

    Proposed reorganization where certain assets and operations of VinFast Trading and Production (VFTP) will be separated into VinFast Vietnam JSE (VFGP). VinFast will transfer its interest in VFGP to the purchasers. A long-term manufacturing agreement will ensure continuity.

    AutoBrains and NVIDIApartnership

    MOU for Level 4 autonomy initiatives. VinFast's future robotaxi platform will be powered by NVIDIA Hyperion architecture, leveraging best-in-class technologies to support advanced autonomous solutions.

    Risks & headwinds

    3
    Gross margin pressure from free charging programQ1 2026, with significantly less material impact for remainder of 2026

    negative 73.6% gross margin in Q1 2026, primarily due to $192 million revenue deduction (20% of revenue)

    Mitigation: The program was introduced to accelerate EV adoption, enhance customer affordability, and support early-stage market development. The company aims to breakeven in Vietnam by 2027 through increased sales volume and reduced production costs.

    Average selling price reduction due to GSM salesearlier years (initial phase of partnership)

    ASPs reduced by approximately 10-15%

    Mitigation: Expected to normalize in subsequent years as GSM expands and drives broader demand. The partnership provides demand visibility and supports cost optimization.

    North Carolina factory litigation

    Active litigation

    Mitigation: Company is committed to the U.S. market and continues to deliver vehicles from existing inventory, planning to bring next-generation vehicles and expand its dealer network.

    Q&A highlights

    8

    What is the potential financial and operational exposure from the North Carolina complaint, and what is the progress on construction and SOP?

    VinFast cannot comment on specifics due to active litigation but reaffirms its commitment to the U.S. market.

    At this juncture, we are not going to comment on any North Carolina specifics because this is an active litigation. What we can say is that VinFast remains committed to the U.S. market.

    asked by Anand Balaji · answered by Anh Thi Nguyen

    3 min read6 chapters

    Detailed Narrative

    01

    Strategic Shift to Asset-Light Operating Model

    VinFast is transitioning to a more asset-light operating model by spinning off its Vietnam manufacturing assets into a newly formed entity, VinFast Vietnam JSE (VFGP). This reorganization aims to enhance operational efficiency, support scalable long-term growth, and improve capital allocation. VinFast will transfer its interest in VFGP to a group of purchasers for approximately $530 million, with the transaction expected to close by Q3 2026. This move allows VinFast to concentrate resources on high-value activities like R&D, design, software, and go-to-market capabilities.

    02

    Accelerated EV Adoption and Market Performance in Asia

    Higher oil prices and government policy support are accelerating EV adoption, particularly in import-dependent economies across Asia. VinFast is capitalizing on this structural shift, with Vietnam's EV adoption rate reaching approximately 40%. The company holds the #1 OEM position for EVs in Vietnam since September 2024, and its 2-wheeler market share reached a record 17% in Q1 2026, making it the #2 player. Internationally, VinFast is the #1 BEV brand in the Philippines, #4 in India, and #8 in Indonesia, indicating strong traction in key growth markets.

    03

    Impact of GSM Strategic Partnership

    The strategic partnership with GSM is crucial for accelerating EV adoption and providing demand visibility. VinFast will supply GSM with 1 million electric vehicles and 4 million electric scooters over a five-year period (2026-2030). While this partnership is expected to increase overall demand and support cost optimization, it will initially reduce average selling prices by approximately 10-15% due to the higher volume contribution from GSM sales. However, this impact is expected to normalize📎 in subsequent years as the platform expands internationally.

    04

    Advancing Autonomy Ambitions

    VinFast is progressing its autonomy roadmap, signing an MOU with AutoBrains and NVIDIA for Level 4 autonomy initiatives. The future robotaxi platform will be powered by NVIDIA Hyperion architecture, reinforcing VinFast's commitment to leveraging best-in-class technologies. The company plans to pilot test autonomous-driven vehicles in Ho Chi Minh City by 2027 and is targeting the launch of VinFast-developed Level 2+ and Level 2++ navigation capabilities in late 2026 and early 2027. This phased strategy aims to eventually deploy robotaxi fleets, potentially operated by GSM, in international markets.

    05

    Q1 Financial Performance and Margin Pressures

    Q1 2026 revenue grew 41.7% year-over-year, but gross margin was significantly impacted, reaching negative 73.6%. This was primarily due to a $192 million revenue deduction related to the extension of free charging programs, which accounted for approximately 20% of revenue. Excluding this and other items like revenue deferral and NRV adjustments, adjusted gross margin would have improved to negative 22.5%. The company aims to achieve breakeven in the Vietnamese market by 2027 through increased sales volume and reduced production costs.

    06

    North Carolina Factory and US Market Commitment

    VinFast acknowledged active litigation regarding its North Carolina factory, declining to comment on specifics but reaffirming its commitment to the U.S. market. The company continues to deliver vehicles in the U.S. from existing inventory and plans to bring next-generation vehicles to the market. Expansion of the dealer network across states like California, Florida, Texas, and North Carolina is still targeted, although North America and Europe are expected to represent a modest share of total volumes this year.

    AI-generated summary of the company’s earnings call. Not investment advice.