Cost of sales is analysed as follows:


	2024			2023			2022
Opening inventories		62,087			70,120			80,211
Purchases of raw materials		92,851			92,457			152,181
Purchases of finished products		21,393			20,459			27,751
Labour costs		69,827			72,862			86,352
Depreciation and amortisation		6,526			8,639			8,356
Third party manufacturers costs		1,176			1,276			1,587
Other manufacturing costs		13,956			13,540			19,250
Government grants related to PPE		(1,906	)		(1,503	)		(1,414	)
Closing inventories		(62,815	)		(62,087	)		(70,120	)
Total		203,095			215,763			304,154

The line item “Depreciation and amortisation” includes the depreciation expenses of property plant and equipment and right-of-use assets used in the production of finished goods.