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Below are some figures from a publicly traded company. I am trying to put together an Income statement using the (sales - COGS-other costs =

Below are some figures from a publicly traded company. I am trying to put together an Income statement using the (sales - COGS-other costs = EBIT------.) format. How do I find Cost of goods sold when the financials only show Cost of revenue figure.

REVENUE (Note 10) $ 98,909,025 $ 93,621,832 COST OF REVENUE 12,978,173 14,361,888 GROSS MARGIN 85,930,852 79,259,944 OPERATING EXPENSES Sales and marketing 37,379,840 40,912,473 Research and development 19,223,332 20,054,992 General and administration 13,452,736 12,358,472 Share-based compensation (Note 9(i)) 4,973,885 3,055,632 75,029,793 76,381,569 OPERATING INCOME 10,901,059 2,878,375 OTHER INCOME (EXPENSE) Interest income, net 238,255 145,872 Unrealized gain on short-term investments 36,011 - Foreign exchange loss (65,175) (164,394) 209,091 (18,522) NET INCOME BEFORE INCOME TAXES 11,110,150 2,859,853 INCOME TAX (EXPENSE) RECOVERY (Note 11) (3,531,000) 251,000

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