| Schedule of Cost of Sales |
| | | | | | | | | | | | | | | | | | | | | Year ended December 31, | | | 2025 | | 2024 | | 2023 | | | | | | | | | | | | | | | | Inventories at the beginning of the year | | 4,750,511 | | | 4,948,376 | | | 3,470,214 | | | Acquisition of business (Note 3) | | — | | | — | | | 1,707,311 | | | | | | | | | | Translation differences | | 148,848 | | | (298,816) | | | (22,514) | | | | | | | | | | Plus: Charges for the year | | | | | | | | Raw materials and consumables used and other movements | | 9,404,234 | | | 11,753,018 | | | 11,193,050 | | | Services and fees | | 299,909 | | | 304,159 | | | 250,333 | | | Labor cost | | 1,080,011 | | | 1,084,009 | | | 940,411 | | | Depreciation of property, plant and equipment | | 591,817 | | | 589,309 | | | 556,630 | | | Amortization of intangible assets | | 110,580 | | | 86,852 | | | 47,374 | | | Maintenance expenses | | 882,523 | | | 950,939 | | | 825,809 | | | Office expenses | | 20,121 | | | 18,203 | | | 14,873 | | | | | | | | | | Insurance | | 37,520 | | | 36,014 | | | 24,867 | | | Change of obsolescence allowance | | 5,465 | | | 10,969 | | | 4,707 | | | Valuation allowance | | — | | | — | | | (15,333) | | | Recovery from sales of scrap and by-products | | (31,487) | | | (29,851) | | | (37,186) | | | Others | | 49,597 | | | 57,554 | | | 38,567 | | | | | | | | | | Less: Inventories at the end of the year | | (4,093,659) | | | (4,750,511) | | | (4,948,376) | | | | | | | | | | Cost of Sales | | 13,255,990 | | | 14,760,224 | | | 14,050,737 | |
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