Schedule of R&D classified by nature |
| | | | | | | | | | | Three-month period ended | | Nine-month period ended | | | Research and | | Research and | | Research and | | Research and | | | development | | development | | development | | development | | | expenses | | expenses | | expenses | | expenses | Item | | 03/31/2025 | | 03/31/2024 | | 03/31/2025 | | 03/31/2024 | Amortization of intangible assets | | 1,561,329 | | 1,216,712 | | 4,310,213 | | 3,669,870 | Analysis and storage | | — | | — | | — | | 5,302 | Commissions and royalties | | — | | — | | 3,960 | | — | Depreciation of property, plant and equipment | | 84,874 | | 154,000 | | 505,406 | | 466,453 | Freight and haulage | | 2,693 | | 9,646 | | 13,174 | | 23,924 | Employee benefits and social securities | | 645,210 | | 1,635,391 | | 3,624,237 | | 3,847,298 | Maintenance | | 119,868 | | 124,172 | | 267,568 | | 220,228 | Energy and fuel | | — | | 3,110 | | 4,352 | | 8,337 | Supplies and materials | | 609,797 | | 235,982 | | 1,385,609 | | 1,418,048 | Mobility and travel | | 10,172 | | 68,087 | | 118,837 | | 157,561 | Share-based incentives | | 15,784 | | 251,248 | | 106,881 | | 394,997 | Professional fees and outsourced services | | 511,001 | | (145,481) | | 1,551,122 | | 848,716 | Professional fees related parties | | 7,175 | | (53,784) | | 23,548 | | 163,008 | Office supplies | | 52,015 | | 57,580 | | 227,441 | | 527,956 | Information technology expenses | | 13,498 | | 17,076 | | 34,275 | | 26,716 | Insurance | | 12,727 | | 16,104 | | 36,221 | | 35,690 | Depreciation of leased assets | | 13,152 | | — | | 50,404 | | — | Miscellaneous | | 452 | | 258 | | 614 | | 315 | Total | | 3,659,747 | | 3,590,101 | | 12,263,862 | | 11,814,419 |
| | | | | | | | | | | 03/31/2025 | | 03/31/2024 | | 03/31/2025 | | 03/31/2024 | R&D capitalized (Note 5.7) | | 1,879,280 | | 3,412,635 | | 6,902,069 | | 7,867,528 | R&D profit and loss | | 3,659,747 | | 3,590,101 | | 12,263,862 | | 11,814,419 | Total | | 5,539,027 | | 7,002,736 | | 19,165,931 | | 19,681,947 |
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Schedule of expenses classified by nature and function |
| | | | | | | | | | | | | | | Three-month period ended | | Nine-month period ended | | | | | Selling, | | | | | | Selling, | | | | | | | general and | | | | | | general and | | | | | Production | | administrative | | Total | | Production | | administrative | | Total | Item | | costs | | expenses | | 03/31/2025 | | costs | | expenses | | 03/31/2025 | Amortization of intangible assets | | 56,143 | | 1,327,796 | | 1,383,939 | | 212,267 | | 4,367,034 | | 4,579,301 | Analysis and storage | | — | | 3,613 | | 3,613 | | — | | 86,768 | | 86,768 | Commissions and royalties | | 162,739 | | 155,302 | | 318,041 | | 723,110 | | 1,240,907 | | 1,964,017 | Import and export expenses | | — | | 149,987 | | 149,987 | | — | | 805,165 | | 805,165 | Depreciation of property, plant and equipment | | 759,452 | | 615,808 | | 1,375,260 | | 2,138,289 | | 1,851,623 | | 3,989,912 | Depreciation of leased assets | | 1,014,262 | | 641,381 | | 1,655,643 | | 1,762,674 | | 2,075,665 | | 3,838,339 | Impairment of receivables | | — | | (130,890) | | (130,890) | | — | | 1,849,836 | | 1,849,836 | Freight and haulage | | (706,534) | | 3,174,488 | | 2,467,954 | | 508,818 | | 8,495,641 | | 9,004,459 | Employee benefits and social securities | | 2,979,173 | | 10,320,519 | | 13,299,692 | | 7,250,051 | | 32,116,790 | | 39,366,841 | Maintenance | | 990,788 | | 803,908 | | 1,794,696 | | 1,881,863 | | 2,169,739 | | 4,051,602 | Energy and fuel | | 133,160 | | 33,169 | | 166,329 | | 427,261 | | 75,324 | | 502,585 | Supplies and materials | | 144,789 | | 331,067 | | 475,856 | | 494,511 | | 1,841,654 | | 2,336,165 | Mobility and travel | | 30,675 | | 809,528 | | 840,203 | | 99,046 | | 2,968,604 | | 3,067,650 | Publicity and advertising | | — | | 964,840 | | 964,840 | | — | | 3,198,268 | | 3,198,268 | Contingencies | | 6,953 | | 26,788 | | 33,741 | | 62,474 | | 146,754 | | 209,228 | Share-based incentives | | 45,572 | | 953,383 | | 998,955 | | 309,832 | | 2,936,432 | | 3,246,264 | Professional fees and outsourced services | | 224,674 | | 2,601,966 | | 2,826,640 | | 1,118,694 | | 6,965,171 | | 8,083,865 | Professional fees related parties | | — | | 10,499 | | 10,499 | | — | | 281,178 | | 281,178 | Office supplies and registrations fees | | 33,382 | | 55,826 | | 89,208 | | 85,247 | | 618,878 | | 704,125 | Insurance | | 32,525 | | 729,922 | | 762,447 | | 147,087 | | 2,160,893 | | 2,307,980 | Information technology expenses | | 10,939 | | 635,373 | | 646,312 | | 23,536 | | 2,305,305 | | 2,328,841 | Obsolescence | | 634,987 | | — | | 634,987 | | 1,036,799 | | 75,944 | | 1,112,743 | Taxes | | 43,223 | | 1,726,377 | | 1,769,600 | | 145,883 | | 10,236,359 | | 10,382,242 | Miscellaneous | | 20,296 | | 212,509 | | 232,805 | | 33,234 | | 608,431 | | 641,665 | Total | | 6,617,198 | | 26,153,159 | | 32,770,357 | | 18,460,676 | | 89,478,363 | | 107,939,039 |
| | | | | | | | | | | | | | | Three-month period ended | | Nine-month period ended | | | | | Selling, | | | | | | Selling, | | | | | | | general and | | | | | | general and | | | | | Production | | administrative | | Total | | Production | | administrative | | Total | Item | | costs | | expenses | | 03/31/2024 | | costs | | expenses | | 03/31/2024 | Amortization of intangible assets | | 50,341 | | 1,493,454 | | 1,543,795 | | 111,190 | | 4,454,418 | | 4,565,608 | Analysis and storage | | — | | 3,239 | | 3,239 | | 570 | | 156,402 | | 156,972 | Commissions and royalties | | (2,588) | | 334,560 | | 331,972 | | 419,089 | | 1,342,811 | | 1,761,900 | Import and export expenses | | 12,887 | | 184,109 | | 196,996 | | 56,789 | | 502,588 | | 559,377 | Depreciation of property, plant and equipment | | 705,657 | | 507,195 | | 1,212,852 | | 2,014,248 | | 1,442,573 | | 3,456,821 | Depreciation of leased assets | | 304,822 | | 510,096 | | 814,918 | | 1,003,866 | | 1,522,308 | | 2,526,174 | Impairment of receivables | | — | | 167,637 | | 167,637 | | — | | 463,688 | | 463,688 | Freight and haulage | | 372,691 | | 2,448,482 | | 2,821,173 | | 1,006,879 | | 9,326,846 | | 10,333,725 | Employee benefits and social securities | | 2,121,995 | | 7,928,190 | | 10,050,185 | | 8,057,497 | | 29,437,292 | | 37,494,789 | Maintenance | | 558,214 | | 513,129 | | 1,071,343 | | 1,565,609 | | 1,665,461 | | 3,231,070 | Energy and fuel | | 170,718 | | 90,477 | | 261,195 | | 671,376 | | 363,024 | | 1,034,400 | Supplies and materials | | 346,960 | | 707,442 | | 1,054,402 | | 714,346 | | 2,398,596 | | 3,112,942 | Mobility and travel | | 32,083 | | 1,067,945 | | 1,100,028 | | 126,559 | | 3,216,650 | | 3,343,209 | Publicity and advertising | | 435 | | 1,129,157 | | 1,129,592 | | 1,735 | | 3,434,408 | | 3,436,143 | Contingencies | | 42,359 | | 270,799 | | 313,158 | | 43,598 | | 318,650 | | 362,248 | Share-based incentives | | 105,249 | | 2,597,652 | | 2,702,901 | | 445,153 | | 10,641,213 | | 11,086,366 | Professional fees and outsourced services | | 532,085 | | 2,715,149 | | 3,247,234 | | 1,496,057 | | 6,257,187 | | 7,753,244 | Professional fees related parties | | — | | 67,748 | | 67,748 | | — | | 134,366 | | 134,366 | Office supplies and registrations fees | | 59,747 | | 275,634 | | 335,381 | | 139,983 | | 927,625 | | 1,067,608 | Insurance | | 77,044 | | 500,341 | | 577,385 | | 158,218 | | 1,602,483 | | 1,760,701 | Information technology expenses | | 3,989 | | 896,757 | | 900,746 | | 31,175 | | 2,821,390 | | 2,852,565 | Obsolescence | | 52,927 | | — | | 52,927 | | 335,763 | | — | | 335,763 | Taxes | | 160,527 | | 2,592,307 | | 2,752,834 | | 288,287 | | 9,611,667 | | 9,899,954 | Miscellaneous | | 888 | | 87,742 | | 88,630 | | 2,715 | | 145,380 | | 148,095 | Total | | 5,709,030 | | 27,089,241 | | 32,798,271 | | 18,690,702 | | 92,187,026 | | 110,877,728 |
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