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COST OF SALES

12 Months Ended

Dec. 31, 2023

Analysis of income and expense [abstract]

COST OF SALES

COST OF SALES


						Year ended December 31,
						2023						2022						2021


Inventories at the beginning of the year						3,470,215						3,908,305						2,001,781
Acquisition of business (Note 3)						1,707,311						—						—

Translation differences						(22,514)						—						—

Plus: Charges for the year
Raw materials and consumables used and other movements						11,193,050						9,773,523						9,835,504
Services and fees						250,333						183,003						151,251
Labor cost						940,411						862,593						689,614
Depreciation of property, plant and equipment						556,630						532,160						514,746
Amortization of intangible assets						47,374						43,947						23,519
Maintenance expenses						825,809						612,928						582,633
Office expenses						14,873						10,295						7,741

Insurance						24,867						15,184						12,309
Change of obsolescence allowance						4,707						20,804						3,965
Valuation allowance						(15,333)						15,333						—
Recovery from sales of scrap and by-products						(37,186)						(42,000)						(37,597)
Others						38,567						21,422						17,909

Less: Inventories at the end of the year						(4,948,376)						(3,470,215)						(3,908,305)

Cost of Sales						14,050,737						12,487,282						9,895,070