v3.25.1
Trade Account Receivables (Tables)
 12 Months Ended
Dec. 31, 2024
Trade Account Receivables [Abstract]  
Schedule of Trade Account Receivables
   2024   2023   2022 
             
Trade account receivables  Ps. 1,490,035    1,404,541    1,092,855 
                
Expected credit loss   (356,942)   (332,086)   (121,792)
                
   Ps. 1,133,093    1,072,455    971,063 
Schedule of Accounts Receivable

The following tables show the expected lifetime credit loss recognized for commercial trade accounts receivable, in accordance with the simplified approach established in IFRS 9.

 

    Commercial trade receivables – days past due      
   Betterware de México   Jafra in Mexico and United States     
As of December 31, 2024  Not past due   14-21   21-28   >28   Not past due   >30-59   >60-120   >120   Total 
                                     
Expected credit loss rate   2%   5%   11%   63%   7%   26%   58%   75%     
Gross amount of account receivable   Ps. 471,339    26,320    15,129    165,967    466,770    85,258    73,850    185,402    1,490,035 
Expected credit loss  Ps. 9,090    1,342    1,696    105,099    34,945    22,379    42,518    139,873    356,942 

 

    Commercial trade receivables – days past due      
   Betterware de México   Jafra in Mexico and United States     
As of December 31, 2023  Not past due   14-21   21-28   >28   Not past due   >30-59   >60-120   >120   Total 
                                     
Expected credit loss rate   2%   8%   14%   58%   8%   26%   57%   76%     
Gross amount of account receivable   Ps.456,616    25,165    16,939    175,534    418,654    79,281    61,568    170,784    1,404,541 
Expected credit loss  Ps.8,935    2,104    2,455    101,305    31,511    20,622    35,281    129,873    332,086 
   Commercial trade receivables – days past due     
    Betterware de México    Jafra in Mexico and United States      
As of December 31, 2022   Not past due    14-21    21-28    >28    Not past due    >30-59    >60-120    >120    Total 
                                              
Expected credit loss rate   1%   18%   39%   41%   1%   7%   21%   61%     
Gross amount of account receivable  Ps.365,978    24,198    15,592    161,204    374,039    77,509    31,366    42,969    1,092,855 
Expected credit loss  Ps.3,561    4,337    6,142    66,126    3,589    5,130    6,735    26,172    121,792 
Schedule of Expected Credit Loss

The following tables show the movement in lifetime expected credit loss that has been recognized for commercial trade account receivables, in accordance with the simplified approach set out in IFRS 9.

 

   Total 
Balance as of January 1, 2022  Ps. (90,164)
Expected credit loss   (269,595)
Amounts written off   237,928 
Foreign currency translation effect   39 
Balance as of December 31, 2022   (121,792)
Expected credit loss   (304,501)
Amounts written off   94,194 
Foreign currency translation effect   13 
Balance as of December 31, 2023   (332,086)
Expected credit loss   (346,124)
Amounts written off   321,399 
Foreign currency translation effect   (131)
Balance as of December 31, 2024  Ps. (356,942)