| EXPENSES BY NATURE |
NOTE 30 — EXPENSES BY NATURE The Company opted to present its Consolidated Income Statement by function. As required by IAS 1, the expenses classified by nature are as follows: | | | | | | | | | 2025 | | 2024 | | 2023 | Depreciation and amortization | | (3,683,585) | | (3,126,247) | | (3,047,212) | Labor expenses | | (9,088,978) | | (8,371,519) | | (7,653,352) | Raw material and consumption material | | (44,537,863) | | (41,984,956) | | (42,523,164) | Freight | | (4,580,612) | | (4,340,694) | | (4,360,264) | Other expenses/income, net | | (4,324,048) | | (2,180,505) | | (1,707,334) | | | (66,215,086) | | (60,003,921) | | (59,291,326) | Classified as: | | | | | | | Cost of sales | | (61,891,039) | | (57,823,416) | | (57,583,992) | Selling expenses | | (782,351) | | (762,560) | | (716,195) | General and administrative expenses | | (1,338,443) | | (1,404,059) | | (1,491,441) | Other operating income | | 164,476 | | 306,426 | | 1,033,506 | Other operating expenses | | (392,976) | | (999,002) | | (522,476) | Eletrobras compulsory loan recovery | | — | | 100,860 | | — | Results in operations with joint ventures | | — | | 808,367 | | — | Impairment of financial assets | | (10,249) | | (30,910) | | (10,728) | Impairment of assets | | (1,964,504) | | (199,627) | | — | | | (66,215,086) | | (60,003,921) | | (59,291,326) |
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