3. Cost of sales
Details for 2012 and 2011 are as follows:
|
|
2012 | 2011 |
|---|---|---|
| Raw materials and consumables | 6,721,113 | 5,674,602 |
| Change in inventories | (304,288) | (62,386) |
| Total | 6,416,825 | 5,612,216 |
Raw materials and consumables mainly include amounts relating to the acquisition from or production by third parties of products held for sale or conversion, and other direct expenses related to the acquisition of goods.
