v3.25.1
Financial Instruments (Tables)
 12 Months Ended
Dec. 31, 2024
Financial Instruments [Abstract]  
Schedule of Financial Instruments

Accounting classification and fair values

 

As of December 31, 2024  Note  Amortized
cost		   Fair value
through
profit or
loss		   Fair value
hierarchy
level		 
                
Financial assets -                 
Trade account receivables, net  6  Ps.1,133,093    -     
Accounts receivable from related parties  24   250    -     
Derivative financial instruments  19   -    108,846   2 
Total      1,133,343    108,846     
Financial liabilities -                 
Accounts payable to suppliers      2,156,715    -     
Accounts payable to related parties  24   1,237    -     
Lease liability  14   344,595    -     
Long term debt and borrowings  16   4,824,943    -     
                  
Total     Ps.7,327,490    -     
As of December 31, 2023 (*) Restated  Note  Amortized
cost		   Fair value
through
profit or
loss		   Fair value
hierarchy
level		  
                 
Financial assets -                  
Trade account receivables, net  6  Ps.1,072,455    -      
Accounts receivable from related parties  24   104    -      
Total      1,072,559    -      
Financial liabilities -                  
Accounts payable to suppliers      1,790,026    -      
Lease liability  14   388,721    -      
Long term debt and borrowings  16   5,131,422    -      
Derivative financial instruments  19   -    47,920   2  
                   
Total     Ps.7,310,169    47,920      
As of December 31, 2022  Note  Amortized
cost		   Fair value
through
profit or
loss		   Fair value
hierarchy
level		  
                 
Financial assets -                
Trade account receivables, net  6  Ps.971,063    -      
Accounts receivable from related parties  24   61    -      
Total      971,124    -      
Financial liabilities -                  
Accounts payable to suppliers      1,371,778    -      
Accounts payable to related parties  24   96,859           
Lease liability  14   291,908    -      
Long term debt and borrowings  16   6,148,675    -      
Derivative financial instruments  19   -    15,329   2  
                   
Total     Ps.7,909,220    15,329      
Schedule of Derivative Financial Instruments are Measured at Fair Value The following table gives information about how the fair values of these derivative financial instruments are determined (in particular, the valuation technique(s) and inputs used).
Derivative financial instruments  Valuation technique(s) and key input(s)  Significant
unobservable
input(s)		  Relationship and
sensitivity of
unobservable
inputs to
fair value
Foreign currency forward contracts (see note 19)  Discounted cash flows.
Future cash flows are estimated based on forward exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.		  N/A  N/A
Schedule of Financial Assets and Financial Liabilities at the Reporting Date

The carrying amounts of financial assets and liabilities denominated in foreign currencies (U.S. dollars “US$”, EU euro “€” and India rupee “Rp”) as of the reporting date are as follows:

 

   2024   2023   2022 
   US$   €$   US$   €$   US$   €$   Rp$ 
                             
Assets   14,907    52    13,324    2    13,006    105    60,340 
Liabilities   (41,658)   (129)   (35,186)   (43)   (23,142)   (78)   
-
 
                                    
Net position   (26,751)   (77)   (21,862)   (41)   (10,136)   27    60,340 
Closing exchange rate of the year   20.2683    21.5241    16.8935    18.6896    19.3615    20.7693    0.0013 
Schedule of Net Income    2024   2023   2022  Net income  Ps.54,385    37,009    19,490 
Schedule of Bank Credit Lines and Long term Debt

The Group has access to financing facilities as described below. The Group expects to meet its other obligations from operating cash flows and proceeds of maturing financial assets.

 

Bank credit lines and long-term debt  2024   2023   2022 
             
Amount used  Ps.4,771,474    5,063,974    6,198,695 
Amount not used   1,180,000    1,980,000    1,380,000 
                
Total credit lines and long-term debt  Ps.5,951,474    7,043,974    7,578,695