v3.26.1
Operating Expenses
6 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
Operating Expenses

16. OPERATING EXPENSES

The following summarizes the depreciation, amortization, personnel costs, and impairment recognized in operating expenses during the three and six months ended March 31, 2026 and 2025:

 

 

 

Three months ended March 31,

 

Six months ended March 31,

 

 

2026

 

2025

 

2026

 

2025

Cost of sales

 

(8,685)

 

(6,888)

 

(16,667)

 

(13,434)

Selling and distribution expenses

 

(13,241)

 

(10,658)

 

(25,806)

 

(20,783)

General and administrative expenses

 

(2,691)

 

(2,557)

 

(5,164)

 

(5,004)

Total depreciation

 

(24,617)

 

(20,103)

 

(47,637)

 

(39,221)

 

 

 

 

 

 

 

 

 

Cost of sales

 

(60)

 

(54)

 

(130)

 

(108)

Selling and distribution expenses

 

(6,574)

 

(6,827)

 

(13,077)

 

(13,578)

General and administrative expenses

 

(558)

 

(328)

 

(1,123)

 

(498)

Total amortization

 

(7,192)

 

(7,209)

 

(14,330)

 

(14,184)

 

 

 

 

 

 

 

 

 

Cost of sales

 

(60,359)

 

(56,147)

 

(114,457)

 

(109,265)

Selling and distribution expenses

 

(34,615)

 

(29,663)

 

(65,960)

 

(55,993)

General and administrative expenses

 

(15,582)

 

(14,785)

 

(30,374)

 

(27,524)

Total personnel costs

 

(110,556)

 

(100,595)

 

(210,791)

 

(192,782)

 

 

 

 

 

 

 

 

 

Selling and distribution expenses

 

 

 

 

(99)

Total impairment

 

-

 

 

 

(99)

 

Additionally, Selling and distribution expenses predominantly consist of selling and marketing expenses as well as logistics expenses. Selling and marketing expenses amounted to 35.9 million and 72.4 million during the three and six months ended March 31, 2026, respectively. Selling and marketing expenses were 37.8 million and 72.3 million during the three and six months ended March 31, 2025, respectively. Logistics expenses amounted to 36.3 million and 66.4 million during the three and six months ended March 31, 2026. Logistics expenses were 35.1 million and 66.2 million during the three and six months ended March 31, 2025.