v3.26.3
Condensed Consolidated Interim Statements of Financial Position (Unaudited) - MXN ($)
$ in Thousands
Jun. 30, 2026
Dec. 31, 2025
Current Assets    
Cash and cash equivalents $ 521,072 $ 328,344
Trade accounts receivable, net (Note 12) 1,485,347 1,181,447
Accounts receivable from related parties 18
Accounts receivable from property sales (Note 10) 47,823 78,862
Inventories (Note 10) 2,675,076 1,997,197
Prepaid expenses (Note 8, 14) 352,345 91,678
Income tax recoverable (Note 6) 179,153 120,557
Value added tax receivable 22,181
Derivative financial instruments (Note 12) 4,699
Other assets 137,959 105,770
Total current assets excluding assets classified as held for sale 5,425,673 3,903,855
Assets held for sale 40,000 40,000
Total current assets 5,465,673 3,943,855
Non-current assets    
Accounts receivable from property sales (Note 10) 0 24,689
Property, plant and equipment, net 2,081,863 1,716,951
Right of use assets, net (Note 8) 353,141 336,588
Deferred income tax 652,158 452,979
Intangible assets, net (Note 3) 4,530,881 1,503,887
Goodwill (Note 3) 1,599,718 1,599,718
Recoverable Taxes 36,727 0
Other assets 58,822 14,241
Total non-current assets 9,313,310 5,649,053
Total assets 14,778,983 9,592,908
Current Liabilities    
Short-term debt and borrowings (Note 8) 886,742 1,024,467
Accounts payable to suppliers 2,322,732 1,793,744
Accrued expenses (Note 13) 591,088 343,290
Provisions and others (Note 13) 950,345 722,237
Value added tax payable 0 93,917
Employee profit sharing payable 121,978 146,528
Lease liability (Note 8) 153,072 134,730
Derivative financial instruments (Note 12) 0 26,238
Total current liabilities 5,025,957 4,285,151
Statutory employee benefits 332,539 147,991
Deferred income tax (Note 6) 511,922 495,118
Lease liability (Note 8) 218,279 221,975
Long term debt and borrowings (Note 8) 6,416,336 3,083,187
Total non-current liabilities 7,479,076 3,948,271
Total liabilities 12,505,033 8,233,422
Stockholders’ Equity    
Capital stock (Note 9) 928,580 321,312
Share premium account (Note 9) (25,264) (25,264)
Retained earnings (Note 9) 1,380,110 1,102,255
Other comprehensive income (Note 12) (7,686) (36,990)
Equity attributable to owners of the Group 2,275,740 1,361,313
Non-controlling interest (1,790) (1,827)
Total Stockholders’ Equity 2,273,950 1,359,486
Total Liabilities and Stockholders’ Equity $ 14,778,983 $ 9,592,908