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Note 2 - Cost of sales | 12 Months Ended
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Dec. 31, 2024
Note 2 - Cost of sales |
Note 2 - Cost of sales | 2 Cost of sales
| Year ended December 31, |
| 2024 |  |  | 2023 |  |  | 2022 |
Inventories at the beginning of the year | 3,921,097 |  |  | 3,986,929 |  |  | 2,672,593 |
Change in inventory due to business combinations (*) | 52,792 |  |  | 107,588 |  |  | - |
Plus: Charges of the year |  |  |  |  |  |  |  |
Raw materials, energy, consumables and other | 4,638,681 |  |  | 5,277,507 |  |  | 5,772,031 |
Services and fees | 408,478 |  |  | 437,804 |  |  | 293,490 |
Labor cost | 1,454,924 |  |  | 1,403,546 |  |  | 1,160,085 |
Depreciation of property, plant and equipment | 483,535 |  |  | 424,373 |  |  | 465,849 |
Amortization of intangible assets | 12,193 |  |  | 11,582 |  |  | 11,754 |
Depreciation of right-of-use assets | 34,332 |  |  | 30,352 |  |  | 33,244 |
Maintenance expenses | 443,498 |  |  | 408,410 |  |  | 267,294 |
Allowance for obsolescence | 41,240 |  |  | 13,581 |  |  | 24,901 |
Taxes | 124,500 |  |  | 272,120 |  |  | 194,736 |
Other | 230,161 |  |  | 216,220 |  |  | 178,691 |
| 7,924,334 |  |  | 8,603,083 |  |  | 8,402,075 |
Less: Inventories at the end of the year | (3,709,942 | ) |  | (3,921,097 | ) |  | (3,986,929 | )
| 8,135,489 |  |  | 8,668,915 |  |  | 7,087,739 |
(*) | For the year 2024, related to Mattr’s pipe coating business unit acquisition. For more information see note 34.
| For the year 2023, r elated to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions.

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