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Inventories
12 Months Ended
Dec. 31, 2023
Inventories  
Inventories
11. Inventories


The balance of this account comprises the following amounts:


a. Composition


December 31, 2023



December 31, 2022


Finished products

218,600



151,534


Work in process

59,659



73,993


Raw materials

16,663



30,773


Imports in progress

-



347


Right to returned goods (i)

5,587



9,803



300,509



266,450



(i) Represents the Company’s right to recover products from customers when customers exercise their right of return under the Company’s returns policies, where the Company estimates the volume of goods returned based on experience and foreseen expectations.