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Business Combinations and Disposals (Tables)
 12 Months Ended
Dec. 31, 2024
Business Combinations and Disposals [Abstract]  
Summary of Preliminary Estimate of Fair Value of Net Assets Acquired and Reconciliation of Cash Flows
The final allocation of the purchase price to the fair value of the net assets acquired is as follows:
2022
Other current assets, including cash acquired of Ps. 1,971
Ps.2,988
Clients2,581
Inventories2,967
Right of use assets21,299
Trademark rights8,699
Franchise contracts447
Other non-current assets7,581
Total assets46,562
Deferred tax liability(1,325)
Other liabilities(35,055)
Net assets acquired10,182
Goodwill arising on acquisition12,966
Total consideration transferred23,148
Cash acquired(1,971)
Net cash paid21,177
(1) In 2022 the PPA was pending finalization, as the allocation of the value in the assets was still in process, As a result of the purchase price allocation which was finalized in 2023, additional fair value adjustments were recognized in 2023 as follows: an increase in the fair value of total assets of Ps. 10,482 (from which Ps. 7,617 are trademark rights as indefinite life intangible assets, Ps. 447 are franchise contracts, Ps. 2,743 are right of use asset and Ps. 325 are other non-current assets), a related deferred tax liability for Ps. 1,887 and a decrease in goodwill of Ps. 7,395. Trademark rights and goodwill both included in the same financial statement caption, indefinite life
intangibles. The Company did not retrospectively adjust the provisional amounts recognized in the statement of financial position and the income statement (amortization for definite life intangibles) at the acquisition date given the amounts recognized in the current period are insignificant.
The preliminary allocation of the purchase price to the fair value of the net assets acquired is as follows:
2024
Other current assets, including cash acquired of Ps. 166
Ps.191 
Inventories762 
Property, plant and equipment3,133 
Right-of-use assets 555 
Other intangible assets1,216 
Total assets5,857 
Total liabilities(910)
Net assets acquired4,948 
Goodwill pending of allocation2,735 
Total consideration transferred7,683 
Cash acquired(166)
Net cash paidPs.7,517 
The final allocation of the purchase price to the fair value of the net assets acquired is as follows:
2022
Current assets, including cash acquired of Ps. 5
Ps.132
Accounts receivable1,252
Inventory1,206
Customer relationships3,893
Trademark rights8
Total non-current assets860
Total assets7,351
Total liabilities(2,104)
Net assets acquired5,247
Goodwill arising on acquisition
2,138
Total consideration transferred7,385
Cash acquired(5)
Net cash paid (2)
7,380
(1) In 2022 the PPA was pending finalization, as the allocation of the value in the assets was still in process, As a result of the purchase price allocation which was finalized in 2023, additional fair value adjustments were recognized in 2023 as follows: an increase in total net assets of Ps. 4,635 (from which Ps. 3,893 are customer relationships and Ps. 8 are trademark rights), and a decrease in goodwill of Ps. 3,824. Trademark rights and goodwill both included in the same financial statement caption, indefinite life intangibles. The Company did not retrospectively adjust the provisional amounts recognized in the statement of financial position and the income statement (amortization for definite life intangibles) at the acquisition date given the amounts recognized in the current period are insignificant.
(2) Cash flow from this acquisition is included as part of discontinued operations on the consolidated statements of cash flows.
The final allocation of the purchase price to the fair value of the net assets acquired is as follows:
2023
Total current assets, including cash acquired of Ps. 39
Ps.271 
Customer relationships188 
Trademark rights26 
Technology cost145 
Total non-current assets97 
Total assets727 
Total liabilities(223)
Net assets acquired504 
Goodwill arising on acquisition3,918 
Total consideration transferred4,422 
Earn out(596)
Cash acquired(39)
Net cash paidPs.3,787 
The final allocation of the purchase price to the fair value of the net assets acquired is as follows:
2022
Total current assets, including cash acquired of Ps. 104
Ps.615
Total non-current assets972
Distribution rights894
Total assets2,481
Total liabilities(731)
Net assets acquired1,750
Goodwill arising on acquisition197
Total consideration transferred1,947
Consideration not paid on acquisition date(186)
Consideration paid in acquisition date, net1,761
Cash acquired of CVI(104)
Net cash paidPs.1,657
The final allocation of the purchase price to the fair value of the net assets acquired is as follows:
2022
Total current assets, including cash acquired of Ps. 6
Ps.463 
Total non-current assets1,238 
Total assets1,701 
Total liabilities(1,055)
Net assets acquired646 
Goodwill arising on acquisition623 
Total consideration transferred1,269 
Cash acquired(6)
Net cash paidPs.1,263 
The final allocation of the purchase price to the fair value of the net assets acquired is as follows:
2022
Total current assets, including cash acquired of Ps. 85
Ps.2,103
Customer relationships1,269
Trademark rights14
Total non-current assets909
Total assets4,295
Total liabilities(1,535)
Net assets acquired2,760
Goodwill arising on acquisition5,443
Total consideration transferred8,203
Cash acquired(85)
Net cash paid (2)
Ps.8,118
(1) In 2022 the PPA was pending finalization, as the allocation of the value in the assets was still in process, As a result of the purchase price allocation which was finalized in 2023, additional fair value adjustments were recognized in 2023 as follows: an increase in total net assets of Ps. 1,783 (from which Ps. 1,269 are customer relationships and Ps. 14 are trademark rights), and a decrease in goodwill of Ps. 1,054. Trademark rights and goodwill both included in the same financial statement caption, indefinite life
intangibles. The Company did not retrospectively adjust the provisional amounts recognized in the statement of financial position and the income statement (amortization for definite life intangibles) at the acquisition date given the amounts recognized in the current period are insignificant.
(2) Cash flow from this acquisition is included as part of discontinued operations on the consolidated statements of cash flows.
Summary of Selected Income Statement for Period from Acquisition Date
The income statement information of this acquisition for the period from the acquisition date through December 31, 2022 is as follows:
Income Statement    2022
Total revenues Ps.10,064 
Income before income taxes 229 
Net lossPs.(72)
The income statement information of this acquisition for the period from the acquisition date through December 31,
2024 is as follows:
Income Statement    2024
Total revenues Ps.3,672 
Loss before income taxes (5)
Net lossPs.(5)
The income statement information of this acquisition for the period from the acquisition date through December 31,
2022 is as follows:
Income Statement2022
Total revenuesPs.5,718
Income before income taxes463
Net incomePs.463
The income statement information of this acquisition for the period from the acquisition date through December 31,
2023 is as follows:
Income Statement    2023
Total revenues Ps.1,527 
Income before income taxes 2 
Net lossPs.(11)
The income statement information of this acquisition for the period from the acquisition date through December 31,
2022 is as follows:
Income Statement    2022
Total revenues Ps.2,635 
Income before income taxes 314 
Net incomePs.204 
The income statement information of these acquisitions for the period from the acquisition date through December 31, 2022 is as follows:
Income Statement    2022
Total revenues Ps.2,148 
Income before income taxes 115 
Net incomePs.115 
Summary of Unaudited Pro Forma Financial Information
Unaudited consolidated pro forma financial data for the acquisitions is as follows:
For the year ended
December 31, 2024
Total revenuesPs.796,086 
Income before income taxes and share of the profit of equity method accounted investees67,776 
Net income41,465 
Basic net controlling interest income per share Series “B”Ps.1.39 
Basic net controlling interest income per share Series “D”1.74 
Unaudited consolidated pro forma financial data for the acquisitions is as follows:
For the year ended
December 31, 2023
Total revenuesPs.710,327 
Income before income taxes and share of the profit of equity method accounted investees57,826 
Net income76,622 
Basic net controlling interest income per share Series “B”Ps.3.27 
Basic net controlling interest income per share Series “D”4.09 
Unaudited consolidated pro forma financial data for the acquisitions is as follows:
For the year ended
December 31, 2022
Total revenuesPs.730,624 
Income before income taxes and share of the profit of equity method accounted investees43,318 
Net income34,864 
Basic net controlling interest loss per share Series “B”Ps.1.20 
Basic net controlling interest loss per share Series “D”1.50 
Summary of Income Statement of Discontinued Operations
A summary of the results of the discontinued operation from January 1 to December 31, 2023, corresponding to Heineken's equity method, is shown below:
December 31, 2023
Proceeds from the sale of sharesPs.133,222 
Cost of sale of shares106,273 
26,949 
Expenses related to the sale(430)
Recycling:
Foreign exchange loss of the equity method(9,235)
Gain on the remeasurement of the value of derivative instruments738 
Employee benefits(1,247)
Cancellation effects of hedge of foreign net investment (Note 19)5,763 
(3,981)
Equity method:
Results for the period, net of tax619 
Foreign exchange of the period(2,141)
(1,523)
Change in investment recognition:
Gain on revaluation at fair value of the shares26,820 
Taxes
Cancellation of deferred tax asset related to the investment (4,134)
Tax paid on the sale of shares(10,697)
Gain on sale of shares reclassified to discontinued operationsPs.33,003 
The major classes of assets and liabilities classified as held for sale as at December 31, 2024 and 2023 are, as follows:
20242023
CashPs.977 319 
Trade receivables4,758 6,837 
Inventories324 2,636 
Other current assets625 596 
Total Current Assets6,684 10,387 
Property, plant and equipment2,577 3,830 
Right-of-use assets2,710 2,827 
Intangible assets1,507 6,250 
Other assets917 2,525 
Total Assets14,395 25,819 
Lease liabilities703 674 
Operating liabilities3,099 7,631 
Total Current Liabilities3,802 8,305 
Non-current portion lease liabilities2,329 2,391 
Employee benefits189 479 
Other liabilities632 396 
Total LiabilitiesPs.6,952 11,569 
As a result of the transaction, the Company lost control over the businesses described and recognized a gain of disposal of Ps. 4,165, reclassified to discontinued operations.
December 31, 2024
Proceeds from the sale of sharesPs.8,172 
Cost of sale of shares5,063 
3,109 
Expenses related to the sale(65)
Recycling:
Foreign exchange loss(1,755)
Employee benefits(21)
(1,776)
Income of period:
Net Income3,238 
Taxes:
Cancellation of deferred tax195 
Current tax expense(536)
(341)
Gain on sale of shares reclassified to discontinued operationsPs.4,165 
The results of the discontinued operations related to these dispositions, which are all part of the same disposal decision related to the FEMSA Forward strategy, for the years ended are shown below:
202420232022
Net salesPs.20,200 Ps.80,634 Ps.76,194 
Cost of goods sold17,572 62,275 66,044 
Gross profit2,628 18,359 10,150 
Operating profit1,258 3,997 1,972 
Loss before income taxes of discontinued operations (2,756)(1,334)(4,816)
Income taxes(1,294)511 (1,120)
Gain on sale of discontinued operations4,165 59 — 
Net income (loss) of the period of discontinued operations (1)
Ps.115 Ps.(765)Ps.(5,936)
Heineken— 33,003 7,359 
Total discontinued operationsPs.115 Ps.32,238 Ps.1,423 
(1) Includes impairment loss related to Logistics and Distribution for an amount of Ps. 4,879 and Ps. 3,955 in 2024 and 2023, respectively
Disclosure of Non-Current Assets Held For Sale and Discontinued Operations The major classes of assets and liabilities classified as held for sale as at December 31, 2024 and 2023 are, as follows:
20242023
CashPs.977 319 
Trade receivables4,758 6,837 
Inventories324 2,636 
Other current assets625 596 
Total Current Assets6,684 10,387 
Property, plant and equipment2,577 3,830 
Right-of-use assets2,710 2,827 
Intangible assets1,507 6,250 
Other assets917 2,525 
Total Assets14,395 25,819 
Lease liabilities703 674 
Operating liabilities3,099 7,631 
Total Current Liabilities3,802 8,305 
Non-current portion lease liabilities2,329 2,391 
Employee benefits189 479 
Other liabilities632 396 
Total LiabilitiesPs.6,952 11,569