v3.26.1
Expenses by nature
6 Months Ended
Jun. 30, 2026
Depreciation and amortisation expense [abstract]  
Expenses by nature
Note 4 - Expenses by nature
The following table illustrates the Group's expenses by nature:
For the six months ended June 30, 2026
Cost of sales
Selling, general and administrative expense
Research and development expense
Total
Inventory costs
1,408,579 
— 
— 
1,408,579 
Impairment reversal, net
(1,154)
— 
— 
(1,154)
Professional services and consultant costs
— 
80,562 
10,405 
90,967 
Advertising, selling, and promotion costs
— 
134,033 
— 
134,033 
Employee benefit costs
1,859 
121,070 
6,279 
129,208 
Warranties and costs associated with settling contract liabilities
62,872 
1,019 
— 
63,891 
Depreciation and amortization expense
2,431 
9,234 
472 
12,137 
Sales agent costs
— 
61,672 
— 
61,672 
Maintenance and insurance service costs
— 
7,913 
— 
7,913 
Other costs
314 
15,405 
(1,824)
13,895 
Total
1,474,901 
430,908 
15,332 
1,921,141 

For the six months ended June 30, 2025
Cost of sales
Selling, general and administrative expense
Research and development expense
Total
Inventory costs
1,325,998 
— 
— 
1,325,998 
Impairment of property, plant and equipment, vehicles under operating leases, and intangible assets
723,524 
— 
— 
723,524 
Professional services and consultant costs
— 
109,821 
17,219 
127,040 
Advertising, selling, and promotion costs
— 
120,329 
— 
120,329 
Employee benefit costs
3,847 
105,431 
2,840 
112,118 
Warranties and costs associated with settling contract liabilities
55,649 
1,053 
— 
56,702 
Sales agent costs
— 
51,999 
— 
51,999 
Depreciation and amortization expense
13,755 
12,823 
5,755 
32,333 
Maintenance and insurance service costs
— 
9,861 
— 
9,861 
Other costs
2,956 
19,966 
5,448 
28,370 
Total
2,125,729 
431,283 
31,262 
2,588,274