| Schedule of Defined Benefit Liability and its Components |
The following table shows a reconciliation
from the opening balances to the closing balances for the defined benefit liability and its components:
| | |
Defined benefits | | |
Post-employment benefits | |
| | |
Seniority premium and termination indemnity at retirement (Betterware-Jafra) | | |
Pension plan (Jafra) | |
| | |
2024 | | |
2023 | | |
2022 | | |
2024 | | |
2023 | | |
2022 | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| Balance at January 1 | |
Ps. | 44,459 | | |
| 30,148 | | |
| 2,093 | | |
| 82,691 | | |
| 123,759 | | |
| - | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Additions for subsidiaries’ acquisition | |
| - | | |
| - | | |
| 23,637 | | |
| - | | |
| - | | |
| 125,606 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Included in profit or loss: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Past service cost | |
| - | | |
| (1,010 | ) | |
| - | | |
| - | | |
| (29,615 | ) | |
| - | |
| Current service cost | |
| 4,996 | | |
| 4,246 | | |
| 2,924 | | |
| 4,345 | | |
| 5,605 | | |
| 4,553 | |
| Interest cost | |
| 3,988 | | |
| 3,426 | | |
| 2,095 | | |
| 7,408 | | |
| 10,487 | | |
| 7,367 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Net (gain) cost of the period | |
| 8,984 | | |
| 6,662 | | |
| 5,019 | | |
| 11,753 | | |
| (13,523 | ) | |
| 11,920 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Included in other comprehensive income: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Remeasurement of defined benefit obligation | |
| 5,663 | | |
| 11,730 | | |
| (1,818 | ) | |
| (15,888 | ) | |
| 10,630 | | |
| (13,767 | ) |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Others: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Benefits paid | |
| (5,482 | ) | |
| (3,123 | ) | |
| (1,223 | ) | |
| (3,868 | ) | |
| (38,175 | ) | |
| - | |
| Others | |
| - | | |
| (958 | ) | |
| 2,440 | | |
| - | | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance as of December 31 | |
Ps. | 53,624 | | |
| 44,459 | | |
| 30,148 | | |
| 74,688 | | |
| 82,691 | | |
| 123,759 | |
|
| Schedule of Principal Actuarial Assumptions |
The following were the principal actuarial
assumptions at the reporting date (expressed as weighted averages):
| | | 2024 | | | 2023 | | | 2022 | | | | | BWM | | | JAFRA | | | BWM | | | JAFRA | | | BWM | | | JAFRA | | | Financial: | | | | | | | | | | | | | | | | | | | | Future salary growth | | | 7.0 | % | | | 5.5 | % | | | 7.0 | % | | | 5.5 | % | | | 6.5 | % | | | 5.5 | % | | Discount rate | | | 9.7 | % | | | 11.0 | % | | | 9.7 | % | | | 9.3 | % | | | 9.2 | % | | | 9.5 | % | | | | | | | | | | | | | | | | | | | | | | | | | | | | Demographic: | | | | | | | | | | | | | | | | | | | | | | | | | | Number of employees | | | 934 | | | | 1,400 | | | | 938 | | | | 1,356 | | | | 901 | | | | 1,276 | | | Average age | | | 35 años | | | | 38 años | | | | 35 years | | | | 38 years | | | | 34 years | | | | 38 years | | | Average longevity | | | 4 años | | | | 7 años | | | | 3 years | | | | 7 years | | | | 3 years | | | | 7 years | |
|
| Schedule of Sensitivity Analysis |
Reasonably possible changes at the
reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit
obligation considering a change of ±0.50% in the discount rate.
| | |
Effects
as of December 31: | |
| | |
2024 | | |
2023 | | |
2022 | |
| | |
BWM | | |
JAFRA | | |
BWM | | |
JAFRA | | |
BWM | | |
JAFRA | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| Increase
/ decrease in the discount rate | |
| | |
| | |
| | |
| | |
| | |
| |
| +0.50% | |
Ps. | 1,206 | | |
| 28 | | |
| 500 | | |
| 94 | | |
| 361 | | |
| 146 | |
| -0.50% | |
| (717 | ) | |
| (30 | ) | |
| (500 | ) | |
| (98 | ) | |
| (174 | ) | |
| (151 | ) |
|