| Transactions and balances with related parties |
| 20. |
Transactions and balances
with related parties |
| | a. | Transactions with related parties, carried out in the ordinary course of business, were as follows: |
| | |
2025 | | |
2024 | | |
2023 | |
| | |
| | |
| | |
| |
| Holding company | |
| | |
| | |
| |
| Interest
income | |
| 61,316 | | |
| 77,681 | | |
| 79,473 | |
| | |
| | | |
| | | |
| | |
| Management staff | |
| | | |
| | | |
| | |
| Administrative services
expenditures | |
| 11,538 | | |
| 65,889 | | |
| 133,970 | |
| | |
| | | |
| | | |
| | |
| Other related parties | |
| | | |
| | | |
| | |
| Sales | |
| 322,365 | | |
| 332,505 | | |
| 631,770 | |
| Purchases | |
| 750,558 | | |
| 226,007 | | |
| 220,884 | |
| Direct short-term benefits
(*) | |
| 82,139 | | |
| 63,100 | | |
| 113,773 | |
| (*) | Correspond to the salaries, allowances and bonuses paid to the executives of Simec. |
| b. | Balances receivable from and payable to related parties are as follows: |
| | |
December
31, | |
| | |
2025 | | |
2024 | |
| Short-term | |
| | |
| |
| Accounts receivable: | |
| | |
| |
| Industrias
CH, S.A.B. de C.V. | |
$ | 62,055 | | |
$ | 62,055 | |
| Cía. Laminadora
Vista Hermosa, S.A. de C.V. | |
| 696 | | |
| 628 | |
| Operadora Compañía
Mexicana de Tubos, S.A. de C.V. | |
| 764 | | |
| 873 | |
| Compañia Sideúrgica
del Golfo, S.A. de C.V. | |
| 16,838 | | |
| 0 | |
| Cía. Tubos y Perfiles
Monterrey, S.A. de C.V. | |
| 3,318 | | |
| 3,318 | |
| Operadora Perfiles Sigosa,
S.A. de C.V. | |
| 1,402 | | |
| 4,784 | |
| Operadora Construalco,
S.A. de C.V. | |
| 642 | | |
| 554 | |
| Aceros y Laminados Sigosa,
S.A. de C.V. | |
| 1,638 | | |
| 1,638 | |
| Arrendadora Norte de
Matamoros, S.A. de C.V. | |
| 1,294 | | |
| 1,294 | |
| Compañia Manufacturera
de Tubos, S.A. de C.V. | |
| 960 | | |
| 0 | |
| Joist del Golfo, S.A.
de C.V. | |
| 2,347 | | |
| 2,347 | |
| Holding Protel, S.A.
de C.V. | |
| 3 | | |
| 3 | |
| Aceros CH, S.A. de C.V. | |
| 255 | | |
| 214 | |
| Operadora Laminadora
Vista Hermosa, S.A. de C.V. | |
| 3,605 | | |
| 3,573 | |
| Siderúrgicos del
Golfo, S.A. de C.V. | |
| 378 | | |
| 213 | |
| Perfiles Comerciales
Sigosa, S.A. de C.V. | |
| 31,822 | | |
| 31,822 | |
| Pytsa Industrial de Mexico,
S.A. de C.V. | |
| 438 | | |
| 0 | |
| Tuberias y Laminados
la Mexicana, S.A. de C.V. | |
| 74 | | |
| 0 | |
| Acertem, S.A. de C.V. | |
| 785 | | |
| 785 | |
| Servicios Estructurales,
S.A. de C.V. | |
| 75 | | |
| 5,512 | |
| Tuberias Procarsa, S.A.
de C.V. | |
| 78 | | |
| 0 | |
| Otos | |
| 1 | | |
| 589 | |
| | |
$ | 129,468 | | |
$ | 120,202 | |
| | |
December
31, | |
| | |
2025 | | |
2024 | |
| Long-term | |
| | |
| |
| Accounts receivable: | |
| | |
| |
| Industrias
CH, S.A.B. de C.V. | |
$ | 648,281 | | |
$ | 648,281 | |
| | |
$ | 648,281 | | |
$ | 648,281 | |
| Loans to related parties: | |
| | | |
| | |
| Industrias CH, S.A.B
de C.V. | |
$ | 1,210,078 | | |
$ | 1,134,678 | |
| Perfiles
Comerciales Sigosa, S.A. de C.V. | |
| 170,562 | | |
| 125,612 | |
| | |
$ | 1,380,640 | | |
$ | 1,260,290 | |
| Total, long-term | |
$ | 2,028,921 | | |
$ | 1,908,571 | |
The
account receivable with Industrias CH, S.A.B. de C.V. corresponds mainly to ISR balances to be recovered, due to the fact that some companies
consolidated ISR for tax purposes until 2013 with this company.
Loans:
The
amount of $1,210,078 corresponds to a loan denominated in USD, translated into pesos in the amount of $710,851, plus accrued interest
to date and the corresponding VAT on such interest.
As
of December 31, 2025 and 2024, there is a balance pending collection derived from loan interest with Perfiles Comerciales Sigosa, S.A.
of C.V. for $ 170,562 and $125,612 respectively.
| | |
December
31, | |
| | |
2025 | | |
2024 | |
| Accounts payable: | |
| | |
| |
| | |
| | |
| |
| Aceros y
Laminados Sigosa, S.A. de C.V. | |
$ | 4,136 | | |
$ | 4,171 | |
| Industrias CH, S.A.B.
de C.V. | |
| 220,431 | | |
| 214,671 | |
| Perfiles Comeciales Sigosa,
S.A. de C.V. | |
| 4,913 | | |
| 6,914 | |
| Holding Protel, S.A.
de C.V. | |
| 368 | | |
| 368 | |
| Compañia Laminadora
Vista Hermosa, S.A. de C.V. | |
| 0 | | |
| 706 | |
| Operadora Perfiles Sigosa,
S.A. de C.V. | |
| 6,193 | | |
| 9,662 | |
| Operadora Pytsa Industrial,
S.A. de C.V. | |
| 8,035 | | |
| 9,846 | |
| Compañía
Industrial Mexicana, S.A. de C.V. | |
| 578 | | |
| 578 | |
| Compañia Manufacturera
de Tubos, S.A. de C.V. | |
| 8,292 | | |
| 9,059 | |
| Operadora Compañia
Mexicana de Tubos, S.A. de C.V. | |
| 6,342 | | |
| 6,975 | |
| Compañia Siderúrgica
del Golfo, S.A. de C.V. | |
| 23,857 | | |
| 0 | |
| Cía. Mexicana
de Perfiles y Tubos, S.A. de C.V. | |
| 595 | | |
| 595 | |
| Industrias Procarsa,
S.A. de C.V. | |
| 122 | | |
| 156 | |
| Compañia Laminadora
Vist Hermosa, S.A. de C.V. | |
| 966 | | |
| 0 | |
| Operadora Construalco,
S.A. de C.V. | |
| 497 | | |
| 0 | |
| Ferrovisa, S.A. de C.V. | |
| 945 | | |
| 486 | |
| Other | |
| 413 | | |
| 402 | |
| | |
$ | 286,683 | | |
$ | 264,589 | |
These
balances correspond to accounts payable for services and/or purchases of finished products specific to your activity.
| Loans from related parties: | |
| | |
| |
| Operadora
de Perfiles Sigosa, S.A. de C.V. | |
$ | 3,176,888 | | |
$ | 3,175,742 | |
| | |
$ | 3,176,888 | | |
$ | 3,175,742 | |
| | |
$ | 3,463,571 | | |
$ | 3,440,331 | |
This
balance corresponds to a current account loan granted by Operadora de Perfiles Sigosa, S.A. de C.V. (Sigosa), to be invested in Treasury
Bonds; the interest derived from said investment upon expiration thereof, will be delivered to Sigosa.
|