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 52,894 thousand (2021: EUR 35,049 thousand) and for maintenance material and cleaning to EUR 105,855 thousand (2021: EUR 103,630 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 right-of-use assets, and depletion of biological assets amounting to EUR 4,206 thousand (2021: EUR 948 thousand) and income from the release of investment grants amounting to EUR 177 thousand (2021: EUR 7 thousand). In the 2022 financial year, research and development expenses in the Lenzing Group according to the Frascati scheme of computation in the amount of EUR 34,817 thousand (2021: EUR 31,625 thousand) were incurred.