v3.25.1
Consolidated Statements of Financial Position - MXN ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
 [1]
Dec. 31, 2022
Current assets:      
Cash and cash equivalents $ 296,558 $ 549,730 $ 815,644 [2]
Trade accounts receivable, net 1,133,093 1,072,455 971,063
Accounts receivable from related parties 250 104 61
Account receivable from sale of properties 121,082
Inventories 2,505,093 2,030,533 2,122,670
Prepaid expenses 87,682 77,468 52,562
Derivative financial instruments 108,846
Income tax recoverable 98,265 29,462 204,860
Other assets 147,329 230,688 188,266
Total current assets excluding assets classified as held for sale 4,498,198 3,990,440 4,355,126
Assets held for sale 40,000
Total current assets 4,538,198 3,990,440 4,355,126
Non-current assets:      
Account receivable of properties 90,540
Property, plant and equipment, net 1,801,475 2,910,353 2,973,374
Right-of-use assets, net 314,023 361,561 293,565
Deferred income tax 525,086 527,929 319,157
Intangible assets, net 1,570,223 1,649,953 1,743,882
Goodwill 1,599,718 1,599,718 1,599,718
Other assets 14,504 53,757 47,911
Total non-current assets 5,915,569 7,103,271 6,977,607
Total assets 10,453,767 11,093,711 11,332,733
Current liabilities:      
Short term debt and borrowings 1,156,084 508,731 230,419
Accounts payable to suppliers 2,156,715 1,790,026 1,371,778
Accounts payable to related parties 1,237 96,859
Accrued expenses 380,835 306,997 305,588
Provisions and others 748,918 804,748 793,412
Value added tax payable 71,192 117,864 89,142
Employee profit sharing payable 139,255 132,855 135,298
Lease liability 110,252 122,997 85,399
Derivative financial instruments 47,920 15,329
Total current liabilities 4,764,488 3,832,138 3,123,224
Non-current liabilities:      
Statutory employee benefits 128,312 127,150 153,907
Deferred income tax 495,117 783,169 833,557
Lease liability 234,343 265,724 206,509
Long term debt and borrowings 3,668,859 4,622,691 5,918,256
Total non-current liabilities 4,526,631 5,798,734 7,112,229
Total liabilities 9,291,119 9,630,872 10,235,453
Stockholder’s equity      
Common stock 321,312 321,312 321,312
Share premium account (25,264) (16,370) (12,671)
Retained earnings 892,398 1,178,724 779,941
Other comprehensive income (24,076) (19,194) 7,515
Equity attributable to owners of the Group 1,164,370 1,464,472 1,096,097
Non-controlling interest (1,722) (1,633) 1,183
Total stockholders’ equity 1,162,648 1,462,839 1,097,280
Total liabilities and stockholders’ equity $ 10,453,767 $ 11,093,711 $ 11,332,733
[1] Details of the restatement are shown in note 2b.
[2] Details of the restatement are shown in note 2b.