v3.26.1
Operating Expenses
9 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
Operating Expenses

16. OPERATING EXPENSES

The following summarizes the depreciation, amortization, personnel costs, and impairment recognized in operating expenses during the three and nine months ended June 30, 2026 and 2025:

 

 

 

Three months ended June 30,

 

Nine months ended June 30,

 

 

2026

 

2025

 

2026

 

2025

Cost of sales

 

(9,676)

 

(7,427)

 

(26,343)

 

(20,861)

Selling and distribution expenses

 

(14,377)

 

(11,098)

 

(40,183)

 

(31,881)

General and administrative expenses

 

(2,594)

 

(2,460)

 

(7,758)

 

(7,464)

Total depreciation

 

(26,647)

 

(20,985)

 

(74,284)

 

(60,206)

 

 

 

 

 

 

 

 

 

Cost of sales

 

(69)

 

(86)

 

(199)

 

(194)

Selling and distribution expenses

 

(6,775)

 

(6,440)

 

(19,852)

 

(20,018)

General and administrative expenses

 

(531)

 

(685)

 

(1,654)

 

(1,183)

Total amortization

 

(7,375)

 

(7,211)

 

(21,705)

 

(21,395)

 

 

 

 

 

 

 

 

 

Cost of sales

 

(59,872)

 

(54,250)

 

(174,329)

 

(163,515)

Selling and distribution expenses

 

(37,113)

 

(29,464)

 

(103,073)

 

(85,457)

General and administrative expenses

 

(15,859)

 

(13,941)

 

(46,233)

 

(41,465)

Total personnel costs

 

(112,844)

 

(97,655)

 

(323,635)

 

(290,437)

 

 

 

 

 

 

 

 

 

Cost of sales

 

(579)

 

(54)

 

(579)

 

(54)

Selling and distribution expenses

 

 

 

 

(99)

Total impairment

 

(579)

 

(54)

 

(579)

 

(153)

 

Additionally, Selling and distribution expenses predominantly consist of selling and marketing expenses as well as logistics expenses. Selling and marketing expenses amounted to 62.3 million and 134.7 million during the three and nine months ended June 30, 2026, respectively. Selling and marketing expenses were 58.9 million and 131.2 million during the three and nine months ended June 30, 2025, respectively. Logistics expenses amounted to 49.4 million and 115.8 million during the three and nine months ended June 30, 2026. Logistics expenses were 44.1 million and 110.2 million during the three and nine months ended June 30, 2025.