| INVENTORIES |
NOTE 6 — INVENTORIES | | | | | | | 2025 | | 2024 | Finished products | | 6,903,389 | | 7,413,773 | Work in progress | | 3,255,250 | | 3,795,605 | Raw materials | | 3,085,485 | | 3,277,924 | Storeroom supplies | | 1,054,641 | | 1,350,468 | Imports in transit | | 484,408 | | 696,699 | (-) Allowance for adjustments to net realizable value | | (52,092) | | (29,558) | | | 14,731,081 | | 16,504,911 |
The allowance for adjustment to net realizable value of inventories, on which the provision and write-offs are registered with impact on cost of sales, is as follows: | | | Balance as of January 1, 2023 | | (47,497) | Provision for the year | | (59,783) | Reversal of adjustments to net realizable value | | 47,747 | Exchange rate variation | | 1,361 | Balance as of December 31, 2023 | | (58,172) | Provision for the year | | (34,356) | Reversal of adjustments to net realizable value | | 67,493 | Exchange rate variation | | (4,523) | Balance as of December 31, 2024 | | (29,558) | Provision for the year | | (59,291) | Reversal of adjustments to net realizable value | | 35,819 | Acquisition of company control (Note 3.4) | | (746) | Exchange rate variation | | 1,684 | Balance as of December 31, 2025 | | (52,092) |
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