Stevanato Group S.p.A. Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

Other Information by Nature

Other Information by Nature

12 Months Ended

Dec. 31, 2024

Disclosure of attribution of expenses by nature to their function [abstract]

10. Other information by nature

The breakdown of the Selling and marketing, Research and development and General and administrative expenses by nature is as follows:


	For the year ended December 31,
	2024		2023		2022
	(EUR thousand)
Personnel		73,340		63,939		64,543
Other costs and incomes		64,003		71,195		71,164
Depreciation and amortization		12,860		13,780		11,273
Expected credit losses		65		682		(760	)
Total expenses		150,268		149,596		146,220

Depreciation and amortization and impairment of property, plant and equipment (PPE) can be broken down as follows:


	For the year ended December 31,
	2024		2023		2022
	(EUR thousand)
Cost of sales		67,792		64,700		53,550
Selling and marketing expenses		592		700		722
Research and development expenses		3,391		4,754		3,468
General and administrative expenses		8,877		8,326		7,082
Total depreciation & amortization and impairment of PPE		80,652		78,480		64,822

For further details on amortization and depreciation as well as impairment of PPE for the years ended December 31, 2024 and 2023, reference should be made to the movements in property, plant and equipment, intangible assets and right of use assets (Notes 17 - 18 - 35).