Schedule of Income Tax Expense (Benefit)

During 2025, 2024 and 2023, the income tax expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico) before these provisions, as a result of the items shown below:

	2025			2024			2023

Expected benefit, expense	$	826,265		$	3,771,845		$	1,804,233
Increase (decrease) as a result of:
Inflation effect, net		(455,126	)		(499,798	)		(581,549	)
Impact of the nominal rate differences between the USA and Mexico		45,176			97,889			112,377
Benefit from utilization of tax loss carry-forwards and others (1)		17,421			712,763			342,202
Others, net (includes permanent items) Income tax expense		778,098			(2,022,576	)		62,735
Income tax expense	$	1,211,834		$	2,060,123		$	1,739,998
Effective tax rate		44.00	%		16.42	%		27.92	%

(1)	This amount corresponds to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated previously to 2025, 2024 and 2023, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.

Schedule of Deferred Income Tax Liability

Below is a summary of the effects of the main temporary items that make up the deferred income tax liability included in the consolidated statement of financial position:

	December 31,
	2025			2024

Deferred tax assets:
Allowance for doubtful accounts	$	(122,149	)	$	(132,497	)
Advances from customers		203,189			87,666

Total deferred tax assets		81,040			(44,831	)

Deferred tax liabilities:

Property, plant and equipment		3,002,952			3,089,311
Intangible assets from Grupo San		431,195			415,850
Provisions		70,570			71,068
Prepaid expenses		49,587			47,822

Total deferred tax liabilities		3,554,304			3,624,051

Deferred tax liabilities, net	$	3,473,264		$	3,668,882