XML 76 R43.htm IDEA: XBRL DOCUMENT v3.25.1
Business combinations, acquisitions, non-controlling interest and spin-off (Tables)
 12 Months Ended
Dec. 31, 2024
Business combinations, acquisitions, non-controlling interest and spin-off [Abstract]  
Assets Acquired and Liabilities Assumed Purchase accounting is complete as of the date of consolidated financial statements and the value of assets acquired and liabilities assumed are as follows:

 
2022
Figures at
acquisition date
  
         
Current assets
   Ps.
2,815,999  
Other non-current assets
    
3,323
  
Intangible assets (excluding goodwill)
    
2,836,537
  
Property, plant and equipment
    
1,356,916
  
Right-of-use
    
4,247,397
  
Total acquired assets
    
11,260,172
  
Accounts payable
    
(10,848,303
)
Other liabilities
    
(369,141
)
Total assumed liabilities
    
(11,217,444
)
Fair value of acquired assets and assumed liabilities – net of cash acquired
    
42,728
  
Acquisition price
    
14,232,166
  
         
Goodwill
   Ps.
14,189,438  

Purchase accounting is substantially complete as of the date of the consolidated financial statements. However, in accordance with IFRS 3, the company remains within the 12-month measurement period to identify relevant facts and circumstances as of the acquisition date. The net assets acquired are as follows:

 
Fair value at acquisition date
  
     
Cash and cash equivalents
   Ps.
673,137  
Other current assets
    
 11,390,425  
Other non-current assets
    
6,103,423
  
Intangible assets (excluding goodwill)
    
763,101
  
Property, plant and equipment, net
    
33,746,148
  
Right-of-use assets
    
5,493,785
  
Total acquired assets
    
58,170,019
  
Debt
    
(16,307,610
)
Liability related to right of use assets
    
(5,266,872
)
Accounts payable
    
(11,606,265
)
Other liabilities
    
(3,203,117
)
Total assumed liabilities
    
(36,383,864
)
Total identifiable net assets at fair value
    
21,786,155
  
Goodwill arising on acquisition
    
4,735,752
  
         
Total fair value at the acquisition date
  Ps.
26,521,907
  
Consideration transferred
    
Fair value of the joint venture prior to the acquisition
   
6,721,525
  
Fair value of convertible notes
    
5,594,492
  
Pre-existing relationship
     13,928,078  
Anticipated acquisition non-controlling interest
     277,812  
         
Fair value of the consideration transferred         
  Ps.
26,521,907
  
Selected Financial Data from Consolidated Statements of Financial Position
c) Consolidated subsidiaries with non-controlling interests

The Company has control over Telekom Austria, which has a material non-controlling interest. Set out below is summarized information as of December 31, 2023 and 2024 of Telekom Austria’s consolidated financial statements.
 
The amounts disclosed for this subsidiary are before inter-company eliminations and using the same accounting policies of América Móvil.

Selected financial data from the consolidated statements of financial position

   
December 31,
  
   
2023
    
2024
  
Assets:
            
Current assets
  
Ps.
 27,224,829    
Ps.
 37,066,173  
Non-current assets
    
132,242,415
      
146,445,867
  
                 
Total assets
  
Ps.
159,467,244    
Ps.
183,512,040  
                 
Liabilities and equity:
                
                 
Current liabilities
  
Ps.
34,406,225    
Ps.
39,655,029  
Non-current liabilities
    
56,285,251
      
59,851,427
  
                 
Total liabilities
    
90,691,476
      
99,506,456
  
Equity attributable to equity holders of the parent
    
40,127,194
      
42,713,480
  
Non-controlling interest
    
28,648,574
      
41,292,104
  
                 
Total equity
  
Ps.
68,775,768    
Ps.
84,005,584  
                 
Total liabilities and equity
  
Ps.
 159,467,244    
Ps.
 183,512,040  
Summary of Consolidated Statements of Comprehensive Income
Summarized consolidated statements of comprehensive income

   
For the year ended December 31,
  
   
2022
    
2023
    
2024
  
Operating revenues
  
Ps.
 105,956,057    
Ps.
100,762,884    
Ps.
107,519,342  
Operating costs and expenses
    
89,800,536
      
85,320,071
      
92,510,372
  
                         
Operating income
  
Ps.
 16,155,521    
Ps.
15,442,813    
Ps.
15,008,970  
                         
Net income
  
Ps.
 11,795,662    
Ps.
10,929,263    
Ps.
11,027,066  
                         
Total comprehensive income
  
Ps.
 6,127,362    
Ps.
3,621,780    
Ps.
12,426,457  
                         
Net income attributable to:
                        
Equity holders of the parent
  
Ps.
 6,000,942    
Ps.
 6,380,385    
Ps.
6,682,402  
Non-controlling interest
    
5,794,720
      
4,548,878
      
4,344,664
  
                         
   
Ps.
 11,795,662    
Ps.
10,929,263    
Ps.
11,027,066  
                         
Comprehensive income attributable to:
                        
Equity holders of the parent
  
Ps.
 3,124,955    
Ps.
2,114,356    
Ps.
7,530,433  
Non-controlling interest
    
3,002,407
      
1,507,424
      
4,896,024
  
                         
   
Ps.
 6,127,362    
Ps.
3,621,780    
Ps.
12,426,457