Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Taxes [Abstract]

Schedule of Income Tax Recognized in Profit or Loss

Income tax recognized in profit or loss for the years of 2024, 2023 and 2022 was comprised of the following:

		2024				Restated(*) 2023				2022

Current tax		Ps.	752,566				645,521				533,522
Deferred tax (benefit) expense			(283,306	)			(265,498	)			(16,602	)

		Ps.	469,260				380,023				516,920

(*)

Details of the restatement are shown in note 2b.

Schedule of Reconciliation of Income Tax Expense Recognized from Statutory to Effective ISR Rate

Income tax expense recognized at the effective ISR rate differs from income tax expense at the statutory tax rate. Reconciliation of income tax expense recognized from statutory to effective ISR rate is as follows:

		2024				Restated(*) 2023				2022

Profit before income tax		Ps.	1,180,782				1,416,587				1,386,884
Tax rate			30	%			30	%			30	%
Income tax expense calculated at 30% statutory tax rate			354,235				424,976				416,065
Inflation effects, net			59,295				(17,730	)			3,536
Non-deductible expenses ⁽¹⁾			56,414				65,978				148,569
Share-based payments			-				1,403				1,780
Other items, net			(684	)			(94,604	)			(53,030	)

		Ps.	469,260				380,023				516,920
			40	%			27	%			37	%

(*)

Details of the restatement are shown in note 2b.

⁽¹⁾	Includes (i) certain payroll expenses which are partially deductible, such as grocery vouchers, help for transportation, life and major medical expenses insurance, among others; and (ii) certain cost of sales expenses as samples and obsolescence items.

Schedule of Deferred Tax Asset (Liabilities) Reconciliation of Changes in Deferred Taxes Balances

Composition of the deferred tax asset (liabilities) is presented below, along with the reconciliation of changes in deferred tax balances as of December 31, 2024, 2023, and 2022:

Temporary differences		As of December 31, 2023				Recognized in profit or loss				As of December 31, 2024

Deferred tax assets:
Expected credit loss		Ps.	100,143				6,940				107,083
Accruals and provisions			301,621				37,305				338,926
Customers’ prepayments			88				26				114
Non-deductible interest			120,236				(120,236	)			-
Leases			119,965				(16,586	)			103,379
Inventories			(17,704	)			24,626				6,922
Other assets and prepaid expenses			(14,750	)			38,433				23,683
Property, plant and equipment			(243,160	)			314,603				71,443

Deferred tax liabilities:
Non-current assets held for sale			-				(12,000	)			(12,000	)
Intangible assets			(496,467	)			1,920				(494,547	)
Derivative financial instruments			(10,357	)			7,169				(3,188	)
Right-of-use assets			(107,611	)			13,404				(94,207	)
Suppliers’ prepayments			(7,244	)			(10,395	)			(17,639	)

Net deferred tax Assets		Ps.	(255,240	)			285,209				29,969

Temporary differences		As of December 31, 2022				Recognized in profit or loss				As of December 31, 2023(*) Restated

Deferred tax assets:
Expected credit loss		Ps.	29,342				70,801				100,143
Accruals and provisions			394,241				(92,620	)			301,621
Costumers’ prepayments			87				1				88
Non-deductible interest			-				120,236				120,236
Leases			88,467				31,498				119,965

Deferred tax liabilities:
Intangible assets			(498,387	)			1,920				(496,467	)
Inventories			(27,744	)			10,040				(17,704	)
Derivative financial instruments			(3,915	)			(6,442	)			(10,357	)
Property, plant and equipment			(388,721	)			145,561				(243,160	)
Right-of-use assets			(88,612	)			(18,999	)			(107,611	)
Suppliers’ prepayments			5,016				(12,260	)			(7,244	)
Other assets and prepaid expenses			(24,174	)			9,424				(14,750	)

Net deferred tax liability		Ps.	(514,400	)			259,160				(255,240	)

(*)	Details of the restatement are shown in note 2b.

Temporary differences		As of January 1, 2022				Liability assumed for subsidiaries’ acquisition				Recognized in profit or loss				As of December 31, 2022

Deferred tax assets:
Expected credit loss		Ps.	32,427				-				(3,085	)			29,342
Accruals and provisions			37,958				256,433				99,850				394,241
Prepaid expenses			-				4,752				351				5,103
Property, plant and equipment			5,538				-				(5,538	)			-
Leases			5,364				-				83,103				88,467

Deferred tax liabilities:
Intangible assets			(81,980	)			(418,327	)			1,920				(498,387	)
Inventories			(9,088	)			-				(18,656	)			(27,744	)
Derivative financial instruments			(7,380	)			4,936				(1,471	)			(3,915	)
Property, plant and equipment			-				(350,521	)			(38,200	)			(388,721	)
Right-of-use assets			(5,215	)			-				(83,397	)			(88,612	)
Other assets and prepaid expenses			(16,599	)			10,700				(18,275	)			(24,174	)

Net deferred tax liability		Ps.	(38,975	)			(492,027	)			16,602				(514,400	)

Schedule of Unrecognized Deferred Tax Assets

Derived from the acquisition of Jafra, the Group did not recognize deferred tax assets in the consolidated statement of financial position with respect to the following tax loss carryforwards of the subsidiaries:

As of December 31, 2024
Year of originated loss			Life year				Jafra Cosmetics International, S.A. de C.V.				Jafrafin, S.A. de C.V.

2019				2029			Ps.	8,618				-
2020				2030				3,723				-
2021				2031				-				2,932
2022				2032				9,555				6,007
2023				2033				-				3,406
2024				2034				39,909				2,114
							Ps.	61,805				14,459

As of December 31, 2023
Year of originated loss			Life year				Jafra Cosmetics International, S.A. de C.V.				Jafrafin, S.A. de C.V.

2019				2029			Ps.	8,210				-
2020				2030				3,547				-
2021				2031				-				2,793
2022				2032				9,102				5,722
							Ps.	20,859				8,515

As of December 31, 2022
Year of originated loss			Life year				Jafra Cosmetics International, S.A. de C.V.				Jafrafin, S.A. de C.V.

2019				2029			Ps.	27,861				-
2020				2030				3,376				-
2021				2031				-				2,659
							Ps.	31,237				2,659