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Cost of Sales and Expenses by their Nature | 12 Months Ended
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Dec. 31, 2022
Cost of Sales and Expenses by their Nature [Abstract] |
Cost of sales and expenses by their nature |
| 21. | Cost of sales and expenses by their nature
At the years ended at December 31, 2022, 2021 and 2020, the cost of sales and administration expenses consist of the following:
|  | 2022 |  |  | 2021 |  |  | 2020 |
Raw materials and consumables |  | $ | 27,080,462 |  |  | $ | 26,298,681 |  |  | $ | 16,343,140 |
Electrical energy |  |  | 2,586,918 |  |  |  | 3,530,134 |  |  |  | 2,820,667 |
Ferroalloys |  |  | 2,232,759 |  |  |  | 2,396,516 |  |  |  | 1,617,352 |
Refractories |  |  | 767,691 |  |  |  | 810,315 |  |  |  | 629,758 |
Oxygen |  |  | 297,302 |  |  |  | 293,217 |  |  |  | 248,029 |
Electrodes |  |  | 542,117 |  |  |  | 444,201 |  |  |  | 434,265 |
Gas and fuels |  |  | 1,541,817 |  |  |  | 1,161,994 |  |  |  | 767,823 |
Labor |  |  | 2,272,304 |  |  |  | 2,024,419 |  |  |  | 1,831,225 |
Operation materials |  |  | 1,366,947 |  |  |  | 1,339,692 |  |  |  | 1,033,597 |
Depreciation and amortization |  |  | 1,116,872 |  |  |  | 1,175,108 |  |  |  | 1,452,271 |
Maintenance |  |  | 1,250,897 |  |  |  | 1,561,716 |  |  |  | 1,262,728 |
Other expenses |  |  | 1,084,475 |  |  |  | 974,835 |  |  |  | 2,790,197 |
|  | $ | 42,140,561 |  |  | $ | 42,010,828 |  |  | $ | 31,231,052 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Cost of sales |  | $ | 39,683,861 |  |  | $ | 39,968,186 |  |  | $ | 29,211,724 |
Administrative expenses |  |  | 2,456,700 |  |  |  | 2,042,642 |  |  |  | 2,019,328 |
|  | $ | 42,140,561 |  |  | $ | 42,010,828 |  |  | $ | 31,231,052 |

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- Definition The disclosure of research and development expense. [Refer: Research and development expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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