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Global Reputation and Good Execution

Leverage, Coverage and Other Ratios Leverage ratios FY2020 FY2019 (pro-forma) (4) Change Net debt (1 -(1)(2) /Operating EBITDA (3) 2.2x 2.6x (0.4x) Net debt (1) (2) (Total assets - cash & ST investments (2)) / 23.5% 27.2% (3.7 ppts) Coverage ratios Recurring revenue / Interest expense (3) Operating EBITDA / Interest expense (3) 3.4x 4.9x (1.5x) 3.7x 5.4x (1.7x) Others Debt maturity (years) Debt maturity (years) (Excl. Vinhomes' debt) Average borrowing cost (5) 3.56 3.56 4.03 4.23 (0.2) 8.1% 8.7% (0.6 ppts) Source: Audited VAS Consolidated Financial Statements for 2017-2019, Audited VAS Consolidated Financial Statements for 2020. (1) (2) Net debt is equal to total debt, less cash and cash equivalents and short-term investments, excluding retail segment Short-term investment excludes share option, excluding retail segment (3) (4) On a LTM basis for recurring revenue, operating EBITDA and interest expense, calculated using pro-forma 2019 figures. Operating EBITDA is EBITDA adjusted for non-recurring items FY2019 pro-forma numbers, excluding retail and agriculture segments. (5) Inclusive of hedging expenses. 59
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