v3.26.1
Property, Plant and Equipment
 12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Property, plant and equipment
10. Property, plant and equipment

 

Cost of property, plant and equipment is as follows (in millions of Mexican pesos):

 

   Land   Buildings   Machinery
and
equipment		   Transportation
equipment		   Furniture,
mixtures and
computer
equipment		   Constructions
and
machinery
in-progress		   Total 
                             
Balance to January 1, 2024  $1,398   $5,251   $29,701   $     165   $155   $4,393   $41,063 
Additions   12    0    854    0    6    1,255    2,127 
Conversion adjustments   6    22    1,863    0    0    168    2,059 
Balance as of December 31, 2024  $1,416   $5,273   $32,418   $165   $161   $5,816   $45,249 
                                    
Additions   71    683    1,511    8    5    614    2,892 
Conversion adjustments   (23)   (85)   (1,436)   (36)   (24)   (17)   (1,621)
Balance as of December 31, 2025  $1,464   $5,871   $32,493   $137   $142   $6,413   $46,520 

Accumulated depreciation of property, plant and equipment is as follows (in millions of Mexican pesos):

 

   Buildings   Machinery and
equipment		   Transportation
equipment		   Furniture,
mixtures and
computer
equipment		   Total 
                     
Balance as of January 1, 2024   1,318   $21,619   $      87   $       85   $23,109 
                          
Depreciation expense   57    1,002    2    5    1,066 
Conversion effects   (20)   1,470    (3)   (3)   1,444 
Balance as of December 31, 2024   1,355   $24,091   $86   $87   $25,619 
                          
Depreciation expense   38    1,043    1    0    1,082 
Conversion effects   (7)   (1,266)   (1)   (8)   (1,282)
Balance as of December 31, 2025  $1,386   $23,868   $86   $79   $25,419 

 

The depreciation expense for the years ended December 31, 2025, and 2024 amounted to $ 1,082,267 and $ 1,066,382 respectively.

 

The net book value of property, plant and equipment is as follows (in millions of Mexican pesos):

 

Net Book Value:  Land   Buildings   Machinery
and
Equipment		   Transportation equipment   Furniture,
mixtures and
computer
equipment		   Constructions
and
machinery
in-progress		   Total 
                             
Balance as of January 1, 2024  $1,398   $3,933   $8,082   $         78   $    70   $4,393   $17,954 
                                    
Balance as of December 31, 2024  $1,416   $3,918   $8,327   $79   $74   $5,816   $19,630 
                                    
Balance as of December 31, 2025  $1,464   $4,485   $8,625   $51   $63   $6,413   $21,101 

 

As noted in note 2, the plants located in the United States of America ceased operations in October 2023. The amount as of December 31, 2023 of property, plant and equipment amounted to $ 2,105,393, net. A valuation of the plants was carried out by an expert in the field, in order to review whether a possible deterioration would have to be recorded.