| 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 | |
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