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Australian jewellery chain Lovisa has seen the cost of goods increase 15% year on year.

The retailer has reported net profit of $13.5 million for the first half of fiscal 2016, up 8% on the previous year.

First half revenue growth also grew 13.1% to $82.6 million.

This was underpinned by like-for-like sales growth of +4.1% and 11 new store openings.

However, earnings have been impacted by a reduction in gross margin to 75%, 3.3% lower than the same period last year.

The loss was attributed to additional sales activity and increased costs due to the falling Australian dollar.

Lovisa's average USD buy rate in the first half of fiscal 2016 was 0.77, compared to 0.90 last year.

The impact of this fall in the Australian dollar has seen the cost of goods increase 15%.

Lovisa has recovered some ground through an increase in retail pricing, with more hikes to be implemented.

It will continue its USD hedging policy to buy forward exchange contracts covering 50% - 100% of purchases out six months and 25% - 50% out 6 to 12 months.

Lovisa expects to achieve $23.5 million to $25.5 million in EBIT for the financial year.

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