You are correct it doesn’t strictly say “manufacturing” and could relate to other costs such as freight, labour and other overheads.
But cost of sales is literally the cost that goes into acquiring and making the product. There are other places in the P&L and BS that they can put the cost if necessary.
Again, either the numbers are right or someone is inept at financial reporting which then got signed off by another inept person... which does happen. Saw it happen recently with another ASX listed company that forgot to include a warehouse full of inventory.
