v3.26.1
Cost of sales
12 Months Ended
Dec. 31, 2025
Cost of sales  
Cost of sales

26.Cost of sales

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Year ended December 31

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2025

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2024

  ​ ​ ​

2023

Variable costs

 

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Imported products (1)

 

18,637

​

20,528

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24,204

Depreciation amortization and depletion

 

10,494

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9,780

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8,126

Purchases of crude

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9,189

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12,435

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13,390

Purchases of hydrocarbons - ANH (2)

 

6,638

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8,232

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8,519

Electric energy

 

2,361

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2,359

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2,294

Process materials

 

1,994

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1,559

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1,564

Hydrocarbon transport services

 

1,846

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1,729

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1,587

Purchases of other products and natural gas

 

1,428

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1,478

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1,201

Gas royalties in cash

 

874

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995

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1,293

Contracted services in associations

 

319

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338

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284

Taxes and contributions

 

289

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68

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419

Others (3)

 

796

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823

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1,152

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54,865

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60,324

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64,033

Fixed costs

 

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Maintenance

 

5,235

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5,302

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4,643

Depreciation and amortization

 

5,031

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4,866

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5,079

Labor costs

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4,442

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4,299

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3,976

Construction cost

 

4,239

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3,585

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2,600

Services contracted

 

3,748

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3,764

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3,523

Taxes and contributions

 

1,456

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1,171

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1,123

Contracted services in associations

 

1,169

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1,376

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1,468

Materials and operating supplies

 

885

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851

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881

Hydrocarbon transport services

 

339

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335

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249

General costs

 

648

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608

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603

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27,192

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26,157

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24,145

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82,057

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86,481

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88,178

(1)

Imported products correspond mainly to mid-distillates, gasolines and thinner. The decrease occurred due to lower requirements due to greater operations in Barrancabermeja Refinery.

(2)

It corresponds to purchases of crude oil by the Ecopetrol Group from the National Hydrocarbons Agency derived from national production.

(3)

It includes i) the result of the process of valuation of inventories of crude oil and refining products, ii) measurement at net realizable value, and iii) other capitalizable charges to projects.