v3.25.1
Goodwill (Tables)
 12 Months Ended
Dec. 31, 2024
Goodwill [Abstract]  
Schedule of Goodwill
   As of
December 31,
2023		   Additions   Disposals  

As of
December 31,
2024

 
                     
Cost  Ps.1,599,718    
           -
    
         -
    1,599,718 

 

   As of
December 31,
2022		   Additions   Disposals  

As of
December 31,
2023

 
                     
Cost  Ps.1,599,718    
           -
    
           -
    1,599,718 

 

   As of
January 1,
2022		   Additions   Disposals   As of
December 31,
2022		 
                     
Cost  Ps. 371,075    1,251,277    (22,634)   1,599,718 
Schedule of Goodwill Balances of Group’s Companies

The Group’s goodwill balances were allocated as follows:

 

   As of December 31: 
   2024   2023   2022 
             
Betterware  Ps.348,441    348,441    348,441 
Jafra Mexico   1,250,132    1,250,132    1,250,132 
Finayo   1,145    1,145    1,145 
Total  Ps. 1,599,718    1,599,718    1,599,718 
Schedule of key Assumptions Used in the Estimation of the Recoverable Amount

The key assumptions used in the estimation of the recoverable amount are set out below:

 

   2024   2023   2022 
In percentages  Betterware   Jafra
México		   Betterware   Jafra
México		   Betterware   Jafra
México		 
Discount rate   12.4    15.1    14.7    16.7    10.0    9.1 
Average revenue growth rate   4.6    14.5    5.0    9.0    2.3    8.1 
Terminal value growth rate   3.7    3.0    3.3    3.3    0.0    2.0 
EBITDA margin (earnings before interest, taxes, depreciation and amortization)   22.2    20.6    27.5    19.0    30.0    15.3