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Note 2 - Cost of sales | 12 Months Ended
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Dec. 31, 2025
Note 2 - Cost of sales |
Note 2 - Cost of sales | 2 Cost of sales
| Year ended December 31, |
| 2025 |  |  | 2024 |  |  | 2023 |
Inventories at the beginning of the year | 3,709,942 |  |  | 3,921,097 |  |  | 3,986,929 |
Changes in inventories due to business combinations (*) | - |  |  | 52,792 |  |  | 107,588 |
Decrease in inventory due to deconsolidation of subsidiaries (**) | (43 | ) |  | - |  |  | - |
Plus: Charges of the year |  |  |  |  |  |  |  |
Raw materials, energy, consumables and other | 4,425,441 |  |  | 4,638,681 |  |  | 5,277,507 |
Services and fees | 367,532 |  |  | 408,478 |  |  | 437,804 |
Labor cost | 1,411,608 |  |  | 1,454,924 |  |  | 1,403,546 |
Depreciation of property, plant and equipment | 476,215 |  |  | 483,535 |  |  | 424,373 |
Amortization of intangible assets | 13,602 |  |  | 12,193 |  |  | 11,582 |
Depreciation of right-of-use assets | 37,844 |  |  | 34,332 |  |  | 30,352 |
Maintenance expenses | 338,042 |  |  | 443,498 |  |  | 408,410 |
Allowance for obsolescence | 53,700 |  |  | 41,240 |  |  | 13,581 |
Taxes | 417,380 |  |  | 124,500 |  |  | 272,120 |
Other | 211,539 |  |  | 230,161 |  |  | 216,220 |
| 7,752,860 |  |  | 7,924,334 |  |  | 8,603,083 |
Less: Inventories at the end of the year | (3,602,058 | ) |  | (3,709,942 | ) |  | (3,921,097 | )
| 7,860,744 |  |  | 8,135,489 |  |  | 8,668,915 |
(*) | For the year 2023, r elated to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions.
| F or the year 202 4, relat ed to Mattr’s pipe coating business unit acquisition.
(**) | For the year 2025, related to the deconsolidation of Amaja Tubular Services Limited.

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