Cost of Sales definition

Cost of Sales means any costs incurred of the type included in the “Cost of sales (excluding depreciation expense)” line item in the consolidated statement of operations of the Partnership prepared in accordance with GAAP, as presently applied.

Cost of Sales means, on a per ANDA Product basis and for a given calendar quarter, the sum of the Manufacturing Costs, Distribution and Sales Costs, and Third Party IP Costs for such ANDA Product sold during such calendar quarter.

Cost of Sales means, as to each Franchise Product in the Co-Promotion Territory, Cost of Goods Sold, Third Party Royalties (except to ML/MS Partners) (i.e., any allocable intellectual property acquisition and licensing costs) and outbound freight on sales if borne by the seller.

Examples of Cost of Sales in a sentence

• The liability for estimated warranty claims is accrued at the time of sale and the expense is recorded in the Condensed Consolidated Statement of Operations in Cost of Sales.

• Cost of Sales to Sales ratio increased to 79.37% from 78.97% from the same period of 2020, which is the impact of the increased in raw material prices at the moment.For the nine-month period ended 30 September, 2021, the Company has Cost of Sales from Consolidated and Separate financial statements of the Company equaled to Baht 563.26 million, increased from the same period of 2020 by Baht 107.14 million or 23.49%, in line with the increased sales.

• Cost of Sales to Sales ratio increased to 80.30% from 79.65% from the same period of 2020, which is the impact of the increased in raw material prices at the moment.

• REVENUE AND COST OF SALES RevenueJanuary 1 -March 31, 2023January 1 -March 31, 2022Contracting sales223.119.712137.712.026Materials sales48.950.75510.175.079Total Income272.070.467147.887.105 Cost of Sales (-) January 1 -March 31, 2023 January 1 -March 31, 2022 - Cost of services given (-) (121.978.971) (82.383.911)- Cost of trade goods sold (-)(38.533.650)(3.510.642)- Cost of depreciation (-)(311.367)(120.508)Cost of Sales (-)(160.823.988)(86.015.061)Gross Profit111.246.47961.872.044 21.

• Cost of Sales (CoS)3,403 million USD+9.8% CoS increased by 9.8% in FY23 or 5.1% on a reported basis, while CoS per hl increased by 5.0%, mainly driven by premiumization and commodity cost escalation, partially offset by efficiency initiatives.

More Definitions of Cost of Sales

Cost of Sales for each of the Products means MEC’s cost of sales in the United States and Canada with respect to each such Product for any applicable period calculated on the same basis and in the same manner that cost of sales is calculated by MEC for the purposes of MEC’s periodic financial statements from time to time prepared in accordance with generally accepted accounting principles consistently applied.

Cost of Sales means cost of sales excluding depreciation and amortization as shown on the Company's statement of operations plus depreciation and amortization. "Cost of sales per ounce" for the period is "cost of sales" divided by the number of ounces of gold sold (excluding pre-commercial production ounces sold) during the period.

Cost of Sales means (a) the supply price, and any other direct costs and expense of acquiring, including costs of transport, customs, clearance and storage of product (if necessary), freight, customs, duty, and insurance borne by the Parties (to the extent not included in such supply price), with respect to Net Sales of a Collaboration Product, and (b) any Third Party Payments with respect to such Net Sales, to the extent not included in such supply price or reimbursed by a Third Party.

Cost of Sales shall have the meaning set forth in Exhibit C.

Cost of Sales shall have the meaning set forth in Exhibit A to the Collaboration Agreement.

Cost of Sales means, [*].

Cost of Sales for a particular Product means Hansen’s cost of sales with respect to such Product calculated on the same basis and in the same manner that cost of sales is calculated by Hansen for the purposes of Hansen’s periodic financial statements from time to time prepared in accordance with generally accepted accounting principals consistently applied.