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Basis of accounting (Tables)

12 Months Ended

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