Business Combination: Acquisition of Tupperware’s Latin American Operations (Tables)
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6 Months Ended |
Jun. 30, 2026 |
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| Business Combination: Acquisition of Tupperware’s Latin American Operations [Abstract] |
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| Schedule of Contractual Consideration and Amounts Provisionally Recorded |
Contractual consideration and amounts provisionally recorded | Component | | Contractual amount | | | Amount used provisionally (MXN thousands) | | | Cash consideration | | US$ | 215,000,000 | | | | 3,730,358 | | | Share consideration - 2,241,133 ordinary shares | | US$ | 35,000,000 | | | | 607,268 | | | Total consideration before resolution of closing adjustments | | US$ | 250,000,000 | | | | 4,337,625 | |
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| Schedule of Provisional Acquisition-Accounting Component |
| Provisional acquisition-accounting component | | MXN thousands | | | Cash and cash equivalents | | | 284,755 | | | Trade accounts receivable, net | | | 305,346 | | | Inventories | | | 579,121 | | | Prepaid expenses | | | 122,205 | | | Income tax recoverable | | | 86,826 | | | Other current assets | | | 28,643 | | | Property, plant and equipment, net | | | 626,311 | | | Right of use assets, net | | | 63,362 | | | Deferred income tax | | | 203,533 | | | Intangible assets, net | | | 2,865,146 | | | Other non- current assets | | | 45,720 | | | Trade and other payables | | | (637,718 | ) | | Labor obligations | | | (10,311 | ) | | Statutory employee benefits | | | (181,011 | ) | | Long term lease liability | | | (44,301 | ) | | Provisional net assets included in acquisition accounting | | | 4,337,625 | |
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| Schedule of Distinguishes the Acquired Operations Actual Contribution |
The following table distinguishes the acquired operations’ actual contribution from June 2 through June 30, 2026 from the information required by IFRS 3 as if the acquisition had occurred on January 1, 2026. | Revenue and profit / (loss) (MXN thousands) | | Acquired operations: June 2-30,
2026 | | | Combined Group: six months as if acquired January 1,
2026 | | | Revenue | | | 450,974 | | | | 9,661,413 | | | Profit / (loss) for the period | | | 105,862 | | | | 1,012,124 | |
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| Schedule of Net Cash Outflow Arising on the Acquisition |
| Net cash outflow arising on the acquisition | | MXN thousands | | | Cash consideration actually paid, including acquisition-related escrow | | | 3,691,419 | | | Less: cash and cash equivalents acquired | | | (284,755 | ) | | Net acquisition cash outflow presented in the statement of cash flows | | | 3,406,664 | |
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