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Basis of accounting (Tables) | 12 Months Ended
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Dec. 31, 2021
Basis of accounting |
Schedule of change in accounting policy |
|  |  | December 31, 2020 |  |  | Reclassification |  |  | December 31, 2020 (restated) |
Net sales |  |  | 20,437,835 |  |  | — |  |  | 20,437,835 |
Cost of sales |  |  | (14,501,725 | ) |  | (498,098 | ) |  | (14,999,823 | )
Gross profit |  |  | 5,936,110 |  |  | (498,098 | ) |  | 5,438,012 |
Selling expenses |  |  | (959,146 | ) |  | 297,239 |  |  | (661,907 | )
General and administrative expenses |  |  | (1,790,678 | ) |  | 200,859 |  |  | (1,589,819 | )
Other income, net |  |  | 176,869 |  |  | — |  |  | 176,869 |
Operating expenses |  |  | (2,572,955 | ) |  | 498,098 |  |  | (2,074,857 | )
Profit before equity in earnings of |  |  |  |  |  |  |  |  |  |
investees, finance results and income taxes |  |  | 3,363,155 |  |  | — |  |  | 3,363,155 |
Equity in earnings of investees |  |  | 611,802 |  |  | — |  |  | 611,802 |
Finance results, net |  |  | (1,983,996 | ) |  | — |  |  | (1,983,996 | )
Profit before income taxes |  |  | 1,990,961 |  |  | — |  |  | 1,990,961 |
Income taxes |  |  | (502,667 | ) |  | — |  |  | (502,667 | )
Profit for the year |  |  | 1,488,294 |  |  | — |  |  | 1,488,294 |
|  |  | December 31, 2019 |  |  | Reclassification |  |  | December 31, 2019 (restated) |
Net sales |  |  | 20,611,409 |  |  | — |  |  | 20,611,409 |
Cost of sales |  |  | (14,160,233 | ) |  | (456,752 | ) |  | (14,616,985 | )
Gross profit |  |  | 6,451,176 |  |  | (456,752 | ) |  | 5,994,424 |
Selling expenses |  |  | (1,122,866 | ) |  | 456,752 |  |  | (666,114 | )
General and administrative expenses |  |  | (1,236,062 | ) |  | — |  |  | (1,236,062 | )
Other income, net |  |  | 404,686 |  |  | — |  |  | 404,686 |
Operating expenses |  |  | (1,954,242 | ) |  | 456,752 |  |  | (1,497,490 | )
Profit before equity in earnings of |  |  |  |  |  |  |  |  |  |
investees, finance results and income taxes |  |  | 4,496,934 |  |  | — |  |  | 4,496,934 |
Equity in earnings of investees |  |  | 1,132,637 |  |  | — |  |  | 1,132,637 |
Finance results, net |  |  | (1,967,623 | ) |  | — |  |  | (1,967,623 | )
Profit before income taxes |  |  | 3,661,948 |  |  | — |  |  | 3,661,948 |
Income taxes |  |  | (779,596 | ) |  | — |  |  | (779,596 | )
Profit from discontinued operation, net of tax |  |  | 11,021 |  |  | — |  |  | 11,021 |
Profit for the year |  |  | 2,893,373 |  |  | — |  |  | 2,893,373 |

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