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Expenses by nature
6 Months Ended
Jun. 30, 2023
Expenses by nature  
Expenses by nature

7.Expenses by nature

    

    

Six months ended 30 June

US$ thousand

Note

2023

    

2022

Change in production stock

 

10,500

 

Consumables and other production purchases

 

2,118

 

Repairs and maintenance

 

566

 

Energy and utilities

 

437

 

Employee benefits

 

2,811

 

Contractors

 

644

 

Transportation

 

665

 

Depreciation on property, plant and equipment

 

14

 

3,201

 

Acquisition costs

 

25

 

13,613

 

1,549

Legal and professional fees

 

2,016

 

1,160

Initial public offering related costs

 

470

 

49

Insurance

 

619

 

160

Others

 

423

 

109

Total cost of goods sold, administrative and selling and distribution expenses

 

38,083

 

3,027

Contributions made to defined contribution plans for 6 months ended on 30 June 2023 were $297 thousand (2022: $nil). These contributions are recognised as a part of employee benefits.