LensCrafters 2013 Annual Report Download - page 212
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Footnotes to the statutory financial statements as of December 31, 2013 Page 45 of 71
27. CHANGES IN INVENTORIES
2013
2012
Change
16,489,074 25,150,163 (8,661,089)
Changes in inventory are divided as follows:
Description
2013
2012
Change
Finished products 14,747,921
23,273,909
(8,525,988)
Spare parts (1,563,251)
1,644,228
(3,207,479)
Advertising materials 643,840
(1,500,877)
2,144,717
Samples 276,386
1,436,423
(1,160,037)
Accessories (237,084)
296,480
(533,564)
Raw materials 2,621,262
-
2,621,262
Total 16,489,074
25,150,163
(8,661,089)
28. COST OF GOODS PURCHASED
2013
2012
Change
1,128,619,126 1,051,905,655 76,713,471
The cost of goods purchased is analyzed by category as follows:
Description 2013 2012 Change
Purchase of finished eyeglasses 1,048,539,625 1,028,730,900 19,808,725
Purchase of materials 57,919,021 - 57,919,021
Purchase of spare parts 15,885,688 18,041,789 (2,156,101)
Purchase of eyeglass accessories 496,268 404,601 91,667
Customs fees 5,757,492 4,705,249 1,052,243
Shipping and packaging 21,032 23,116 (2,084)
Total 1,128,619,126 1,051,905,655 76,713,471
"Purchase of materials" relates to purchases associated with the packaging phase. More information about this activity
can be found in the introductory part to these notes.