When we find Total Expense in the Consolidated Statement of Net Income, COGS is also an expense?

Here, for Fiscal 2019 ended Feb1 2020

REVENUE = Sales = 329,865

TOTAL EXPENSE = COGS+ Selling, general and administrative expenses +Goodwill impairment + Interest expense +Income taxes expense = 391,894

Could you please check?

Consolidated Statement of Net Income (Loss) (In thousands of Canadian dollars, except per share amounts) For the 52-week periods ended February 1, 2020 and February 2, 2019 February 1, 2020 February 2 2019 Note Sales $ 329,865 $ 329,028 5 153,676 140.538 176,189 188,490 188,308 166,790 8 44,799 (56,918) 21,700 Cost of goods sold Gross profit Selling general and administrative expenses Goodwill impairment Income (loss) before interest expense and income taxes expense (recovery) Interest expense Income (loss) before income taxes Income taxes expense (recovery) Net income (loss) Basic earnings (loss) per share Diluted earnings (loss) per share 11 15,567 5,171 (72,485) 16,529 16 (10,456) 5,129 $ (62,029) $ 11,400 13 13 $ $ (1.47) (1.47) $ $ 0.27 0.27