| Inventories |
| Schedule of inventories |
|
|
|
| |
|
| |
12.31.24 |
|
12.31.23 |
| Finished goods |
3,574,304 |
|
3,564,379 |
| Work in progress |
409,037 |
|
378,788 |
| Raw materials |
1,589,282 |
|
1,675,323 |
| Packaging materials |
154,696 |
|
150,444 |
| Secondary materials |
621,207 |
|
546,213 |
| Supplies |
190,041 |
|
216,998 |
| Imports in transit |
236,453 |
|
150,947 |
| Other |
68,528 |
|
75,646 |
| (-) Adjustment to present value ("APV") (1) |
(115,546) |
|
(129,848) |
| Total
|
6,728,002 |
|
6,628,890 |
| (1) | The adjustment refers to the counter-entry of the
adjustment of present value from trade accounts payable and is carried out for cost according to inventories turnover. |
The
movements of estimated losses for realizable value of inventories accrual, for
which the additions, reversals and write-offs were recorded against Cost of Sales, are presented in the table below:
| Schedule of cost of sales |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
Realizable value through sale |
|
Impaired inventories |
|
Obsolete inventories |
|
Total |
| |
12.31.24 |
|
12.31.23 |
|
12.31.24 |
|
12.31.23 |
|
12.31.24 |
|
12.31.23 |
|
12.31.24 |
|
12.31.23 |
| Beginning balance |
(26,308) |
|
(66,671) |
|
(22,981) |
|
(73,694) |
|
(8,232) |
|
(9,944) |
|
(57,521) |
|
(150,309) |
| Additions |
(38,540) |
|
(461,373) |
|
(114,852) |
|
(113,370) |
|
(11,322) |
|
(8,871) |
|
(164,714) |
|
(583,614) |
| Reversals |
63,757 |
|
504,860 |
|
- |
|
- |
|
- |
|
- |
|
63,757 |
|
504,860 |
| Write-offs |
- |
|
- |
|
113,145 |
|
164,245 |
|
18,600 |
|
10,603 |
|
131,745 |
|
174,848 |
| Monetary correction by Hyperinflation |
- |
|
- |
|
- |
|
(208) |
|
- |
|
(7) |
|
- |
|
(215) |
| Exchange rate variation |
(312) |
|
(3,124) |
|
(173) |
|
46 |
|
(63) |
|
(13) |
|
(548) |
|
(3,091) |
| Ending balance |
(1,403) |
|
(26,308) |
|
(24,861) |
|
(22,981) |
|
(1,017) |
|
(8,232) |
|
(27,281) |
|
(57,521) |
Inventories
|
Accounting policy:
Inventories are measured at the lower of the average
cost of acquisition or production of finished products and the net realizable value. The cost of finished products includes purchased
raw materials, labor, production costs, transportation and storage and non-recoverable taxes, which are related to all the processes necessary
for bringing the products to sales conditions. Write-down to net realizable value due to obsolescence, impaired items, slow-moving and
realizable value through sale are evaluated and recorded in each reporting period, as appropriate. Normal production losses are included
in the production cost for the respective month, while abnormal losses, if any, are expensed in Cost of sales without movement through
inventories.
|
|