Cost of sales
The cost of sales mainly relates to the cost of materials and other purchased manufacturing services, gains and losses from changes in the fair value of biological assets, personnel expenses, depreciation and amortization and other operating expenses, in particular expenses for maintenance and repair, other third-party services and expenses for waste disposal. The expenses for maintenance and repair amount to EUR 35,049 thousand (2020: EUR 28,987 thousand).
Selling expenses
Selling expenses mainly relate to personnel expenses and other operating expenses, particularly expenses for outbound freight as well as rental and leasing expenses.
Administrative expenses
Administrative expenses mainly relate to personnel expenses and other operating expenses, in particular legal, audit and consulting expenses.
Research and development expenses
Research and development expenses mainly relate to personnel expenses and other operating expenses, in particular filing and defense costs for patents and trademarks. Research and development expenses include amortization of intangible assets, depreciation of property, plant and equipment and of right-of-use assets relating to leases amounting to EUR 948 thousand (2020: EUR 687 thousand) and income from the release of investment grants amounting to EUR 7 thousand (2020: EUR 0 thousand). In the 2021 financial year, research and development expenses in the Lenzing Group according to the Frascati scheme of computation in the amount of EUR 31,625 thousand (2020: EUR 34,818 thousand) were incurred.