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REVENUE AND COST OF SALES | 9 Months Ended
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Sep. 30, 2025
REVENUE AND COST OF SALES |
REVENUE AND COST OF SALES | 13. REVENUE AND COST OF SALES The Company’s revenues for the nine months ended September 30, 2025 and 2024, are all attributable to Mexico, from shipments of concentrate from the Avino Mine.
|  | Three months ended September 30, |  |  | Nine months ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Concentrate sales |  | $ | 21,425 |  |  | $ | 13,974 |  |  | $ | 59,127 |  |  | $ | 40,994 |
Provisional pricing adjustments |  |  | (383 | ) |  |  | 642 |  |  |  | 2,556 |  |  |  | 802 |
|  | $ | 21,042 |  |  | $ | 14,616 |  |  | $ | 61,683 |  |  | $ | 41,796 |
Cost of sales consists of changes in inventories, direct costs including personnel costs, mine site costs, energy costs (principally diesel fuel and electricity), maintenance and repair costs, operating supplies, external services, third party transport fees, depreciation and depletion, and other expenses for the periods. Direct costs include the costs of extracting co-products. Cost of sales is based on the weighted average cost of inventory sold for the periods and consists of the following for the nine months ended September 30, 2025 and 2024:
|  | Three months ended September 30, |  |  | Nine months ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Production costs |  | $ | 9,992 |  |  | $ | 7,952 |  |  | $ | 27,963 |  |  | $ | 26,095 |
Write down of equipment and materials and supplies inventory |  |  | 249 |  |  |  | 182 |  |  |  | 413 |  |  |  | 566 |
Depreciation and depletion |  |  | 896 |  |  |  | 773 |  |  |  | 2,616 |  |  |  | 2,390 |
|  | $ | 11,137 |  |  | $ | 8,907 |  |  | $ | 30,992 |  |  | $ | 29,051 |

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- Definition The entire disclosure for revenue. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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