| Expenses by nature |
Note 6 - Expenses by nature The following table illustrates the Group's expenses for major functions by nature: | | | | | | | | | | | | | | | | For the year ended December 31, 2025 | | Cost of sales | Selling, general and administrative expense | Research and development expense | Total | | Inventory costs | 2,914,511 | | — | | — | | 2,914,511 | | | Impairment of property, plant and equipment, vehicles under operating leases, and intangible assets | 1,049,851 | | — | | — | | 1,049,851 | | | Advertising, selling, and promotion costs | — | | 245,673 | | — | | 245,673 | | Professional services and consultant costs | — | | 199,548 | | 29,219 | | 228,767 | | | Employee benefit costs | 5,396 | | 204,883 | | 13,744 | | 224,023 | | | Warranties and costs associated with settling contract liabilities | 148,700 | | — | | — | | 148,700 | | | Sales agent costs | — | | 123,385 | | — | | 123,385 | | | Depreciation and amortization expense | 17,633 | | 23,397 | | 11,694 | | 52,724 | | | Derecognition of IP assets | — | | — | | 23,080 | | 23,080 | | | Maintenance and insurance service costs | — | | 19,212 | | — | | 19,212 | | | Other costs | 5,928 | | 40,360 | | (101) | | 46,187 | | | Total | 4,142,019 | | 856,458 | | 77,636 | | 5,076,113 | |
| | | | | | | | | | | | | | | | For the year ended December 31, 2024 | | Cost of sales | Selling, general and administrative expense | Research and development expense | Total | | Inventory costs | 2,202,061 | | — | | — | | 2,202,061 | | | Impairment of property, plant and equipment, vehicles under operating leases, and intangible assets | 622,092 | | — | | — | | 622,092 | | | Advertising, selling, and promotion costs | — | | 301,199 | | — | | 301,199 | | | Professional services and consultant costs | — | | 256,683 | | 26,714 | | 283,397 | | | Employee benefit costs | 7,983 | | 198,053 | | 3,112 | | 209,148 | | | Warranties and costs associated with settling contract liabilities | 68,264 | | 951 | | — | | 69,215 | | | Sales agent costs | — | | 58,009 | | — | | 58,009 | | | Depreciation and amortization expense | 13,006 | | 32,864 | | 9,849 | | 55,719 | | | Maintenance and insurance service costs | — | | 17,910 | | — | | 17,910 | | | | | | | | Other costs | (2,978) | | 25,034 | | (1,325) | | 20,731 | | | Total | 2,910,428 | | 890,703 | | 38,350 | | 3,839,481 | |
| | | | | | | | | | | | | | | | For the year ended December 31, 2023 | | Cost of sales | Selling, general and administrative expense | Research and development expense | Total | | Inventory costs | 2,330,807 | | (410) | | — | | 2,330,397 | | | Advertising, selling, and promotion costs | — | | 236,675 | | 16,058 | | 252,733 | | | Impairment of property, plant and equipment, vehicles under operating leases, and intangible assets | 339,592 | | (24) | | — | | 339,568 | | | Professional services and consultant costs | — | | 380,230 | | 10,733 | | 390,963 | | | Employee benefit costs | 43,207 | | 191,922 | | 527 | | 235,656 | | | Depreciation and amortization expense | 16,019 | | 24,315 | | 75,111 | | 115,445 | | | Warranties and costs associated with settling contract liabilities | 89,922 | | 1,626 | | — | | 91,548 | | | Sales agent costs | — | | 53,570 | | — | | 53,570 | | | Maintenance and insurance service costs | — | | 21,844 | | — | | 21,844 | | | | | | | | Other costs | (41,325) | | 34,429 | | 54,851 | | 47,955 | | | Total | 2,778,222 | | 944,177 | | 157,280 | | 3,879,679 | |
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