v3.26.1
Employee benefits
 12 Months Ended
Dec. 31, 2025
Employee benefits [Abstract]  
Employee benefits
11.
Employee benefits

   
As of December 31,
  
   
2025
    
2024
  
Net defined benefit liability:
            
Liability for social security contributions
  
$
9,840,910
    
$
8,928,403
  
Liability for long-service leave
    
11,858,640
      
10,175,001
  
Total employee benefit liability
    
21,699,550
      
19,103,404
  
                 
Non-current
  
$
11,858,640
    
$
10,175,001
  
                 
Current
  
$
9,840,910
    
$
8,928,403
  

In accordance with Mexican Labor Law, the Group provides seniority premium benefits, which consist of a single payment of 12 days for each year worked based on the last salary, limited to twice the minimum salary established by law. The relative liability and the annual cost of benefits are calculated by independent actuaries in accordance with the bases defined in the plans, using the projected unit credit method.

Movement in net defined benefit  liability

   
As of December 31,
  
   
2025
    
2024
     2023
  
                   
Balance as of January 1,
  
$
10,175,001
    
$
8,766,021
     $ 6,654,318  
Included in profit and loss:
                        
Current service cost
    
2,410,219
      
1,324,563
       1,706,150  
Interest cost
    
966,889
      
179,510
       544,326  
     
13,552,109
      
10,270,094
       8,904,794  
Included in OCI
                        
Remeasurement in loss (gain)
    
(1,454,945
)
    
(16,372
)
     (124,616 )
Payments
                        
Benefits paid
    
(238,524
)
    
(78,721
)
     (14,157 )
                         
Balance as of December 31,
  
$
11,858,640
    
$
10,175,001
     $ 8,766,021  

Actuarial assumptions

The following were the principal actuarial assumption at the reporting date (expressed as weighted averages):

   
2025
    
2024
  
             
Discount rate
    
9.50
%
    
10.70
%
Salary growth
    
5.50
%
    
5.50
%
Future salary growth
    
5.00
%
    
5.00
%

As of December 31, 2025 and 2024, the weighted -average duration of the defined benefit obligation was 15 years per employee.

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 by the amounts shown below:

   
As of December 31, 2025
    
As of December 31, 2024
  
   
Increase
    
Decrease
    
Increase
    
Decrease
  
                         
Discount rate (1% variance)
  
$
(559,177
)
  
$
612,606
    
$
(670,015
)
  
$
747,123
  
   
$
(559,177
)
  
$
612,606
    
$
(670,015
)
  
$
747,123