LensCrafters 2015 Annual Report Download - page 224
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Notes to the separate financial statements as of December 31, 2015 Page 44 of 77
27. CHANGES IN INVENTORIES
2015 2014 Change
35,543,151 (17,180,823) 52,723,974
Changes in inventories are analyzed as follows:
Description 2015
2014
Change
Finished products 33,009,293
(16,053,601)
49,062,894
Spare parts 2,815,764
(66,293)
2,882,057
Raw materials 763,869
106,209
657,660
Samples 262,025
(220,609)
482,634
Accessories (7,242)
205,053
(212,295)
Advertising materials (1,300,558)
(1,151,582)
(148,976)
Total 35,543,151
(17,180,823)
52,723,974
28. COST OF GOODS PURCHASED
2015 2014 Change
1,365,895,092 1,160,771,831 205,123,261
The cost of goods purchased is analyzed by category as follows:
Description 2015
2014
Change
Purchase of finished eyeglasses 1,266,775,337
1,082,387,639
184,387,698
Purchase of materials 69,545,624
53,556,049
15,989,575
Purchase of spare parts 21,041,726
17,976,085
3,065,641
Purchase of eyeglass accessories 975,390
766,762
208,628
Customs fees 7,499,282
6,002,050
1,497,232
Shipping and packaging 57,733
83,246
(25,513)
Total 1,365,895,092
1,160,771,831
205,123,261
"Purchase of materials" relates to purchases associated with the packaging phase.