v3.26.1
Expenses by nature
12 Months Ended
Dec. 31, 2025
Analysis of income and expense [abstract]  
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 expenseTotal
Inventory costs2,914,511 — — 2,914,511 
Impairment of property, plant and equipment, vehicles under operating leases, and intangible assets1,049,851 — — 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 costs5,396 204,883 13,744 224,023 
Warranties and costs associated with settling contract liabilities148,700 — — 148,700 
Sales agent costs— 123,385 — 123,385 
Depreciation and amortization expense17,633 23,397 11,694 52,724 
Derecognition of IP assets— — 23,080 23,080 
Maintenance and insurance service costs— 19,212 — 19,212 
Other costs5,928 40,360 (101)46,187 
Total4,142,019 856,458 77,636 5,076,113 
For the year ended December 31, 2024
Cost of salesSelling, general and administrative expenseResearch and development expenseTotal
Inventory costs2,202,061 — — 2,202,061 
Impairment of property, plant and equipment, vehicles under operating leases, and intangible assets622,092 — — 622,092 
Advertising, selling, and promotion costs— 301,199 — 301,199 
Professional services and consultant costs— 256,683 26,714 283,397 
Employee benefit costs7,983 198,053 3,112 209,148 
Warranties and costs associated with settling contract liabilities68,264 951 — 69,215 
Sales agent costs— 58,009 — 58,009 
Depreciation and amortization expense13,006 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 
Total2,910,428 890,703 38,350 3,839,481 
For the year ended December 31, 2023
Cost of salesSelling, general and administrative expenseResearch and development expenseTotal
Inventory costs2,330,807 (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 assets339,592 (24)— 339,568 
Professional services and consultant costs— 380,230 10,733 390,963 
Employee benefit costs43,207 191,922 527 235,656 
Depreciation and amortization expense16,019 24,315 75,111 115,445 
Warranties and costs associated with settling contract liabilities89,922 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 
Total2,778,222 944,177 157,280 3,879,679