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Mergers and Acquisitions (Tables) | 12 Months Ended
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Dec. 31, 2018
Statement [LineItems] |
Summary of Unaudited Pro Forma Financial Information | The following unaudited 2018 consolidated pro forma financial data represent the Company’s historical financial statements, adjusted to give effect to other acquisitions in the period, as if the acquisition had occurred on January 1, 2018; and certain accounting adjustments mainly related to the pro forma depreciation of fixed assets of the acquired group of companies.
|  | Unaudited Pro Forma Financial Information for the year ended December 31, 2018 |
Total revenues |  |  | Ps. 185,737 |
Income before taxes |  |  | 17,763 |
Net income |  |  | 15,500 |
The following unaudited 2016 consolidated pro forma financial data represent the Company’s historical financial statements, adjusted to give effect to (i) the acquisition of Vonpar, as if the acquisition had occurred on January 1, 2016; and (ii) certain accounting adjustments mainly related to the pro forma depreciation of fixed assets of the acquired group of companies.
|  | Unaudited Pro Forma Financial Information for the year ended December 31, 2016 |
Total revenues |  |  | Ps. 187,139 |
Income before taxes |  |  | 15,819 |
Net income |  |  | 11,539 |
Earnings per share |  |  | 0.61 |
The following unaudited 2017 consolidated pro forma financial data represent the Company’s historical financial statements, adjusted to give effect to (i) the consolidation of Philippines, as if the consolidation had occurred on January 1, 2017; and (ii) certain accounting adjustments mainly related to the pro forma depreciation of fixed assets of the acquired group of companies.
|  | Unaudited Pro Forma Financial Information for the year ended December 31, 2017 |
Total revenues |  |  | Ps. 205,436 |
Loss before taxes |  |  | (7,109 | )
Net loss |  |  | (11,559 | )
Summary of Estimated Fair Value Net Assets Acquired | The Company fair value of CCFPI net assets acquired to the date of acquisition (February 2017) is as follows:
Total current assets, including cash acquired of Ps. 4,038 |  |  | Ps. 9,645 |
Total non-current assets |  |  | 18,909 |
Distribution rights |  |  | 4,144 |
Total assets |  |  | 32,698 |
Total liabilities |  |  | (10,101 | )
Net assets acquired |  |  | 22,597 |
Net assets acquired attributable to the parent company (51%) |  |  | 11,524 |
Non-controlling interest (49%) |  |  | (11,073 | )
Fair value of the equity of CCFPI at the acquisition date |  |  | 22,110 |
Carrying value derecognized of CCFPI investment |  |  | 11,690 |
Loss as a result of premeasuring to fair value the equity interest |  |  | (166 | )
Gain on recycling of other comprehensive income –translation effects |  |  | 2,996 |
Total net effect in P&L |  |  | Ps. 2,830 |
Vonpar [member] |
Statement [LineItems] |
Summary of Preliminary Estimate of Fair Value of Net Assets Acquired and Reconciliation of Cash Flows | The preliminary allocation of the purchase prices to the fair value of the net assets acquired is as follows.
Total acurrent assets, including cash aquired de Ps. 860 |  | Ps. | 1,846 |
Total non current assets |  |  | 3,795 |
Distribution rights |  |  | 4,602 |
Total assets |  |  | 10,243 |
Total liabilities |  |  | (3,691 | )
Net assets aquired |  |  | 6,552 |
Total consideration transferred |  |  | 6,552 |
Cash aquired |  |  | (860 | )
Net cash paid |  | Ps. | 5,692 |
The fair value of Vonpar’s net assets acquired is as follows:
|  | Final |
Total current assets, including cash acquired of Ps. 1,287 |  |  | Ps. 4,390 |
Total non-current assets |  |  | 11,344 |
Distribution rights |  |  | 14,793 |
Total assets |  |  | 30,527 |
Total liabilities |  |  | 11,708 |
Net assets acquired |  |  | 18,819 |
Goodwill |  |  | 2,173 |
Total consideration transferred |  |  | Ps. 20,992 |
Amount to be paid through Promissory Notes |  |  | (6,992 | )
Cash acquired of Vonpar |  |  | (1,287 | )
Amount recognized as embedded financial instrument |  |  | 485 |
Net cash paid |  |  | 13,198 |
(1) | As a result of the purchase price allocation which was finalized in 2017, additional fair value adjustments from those recognized in 2016 have been recognized as follow: Total non-current assets amounted of Ps. 490, distribution rights of Ps. 5,192 and goodwill of Ps. (5,681).
Summary of Selected Income Statement Information Related to Business Acquisition | The information for the profit and loss statements of these acquisitions for the period between the acquisition date and December 31, 2018 is as follows:
Profit and loss statements |  | 2018 |
Total revenue |  |  | Ps. 4,628 |
Income before taxes |  |  | 496 |
Net income |  |  | 413 |
Selected income statement information of Vonpar for the period from the acquisition date through to December 31, 2016 is as follows:
Income statement |  | 2016 |
Total revenues |  |  | Ps. 1,628 |
Income before taxes |  |  | 380 |
Net income |  |  | 252 |
Selected income statement information of Philippines for the period from the acquisition date through to December 31, 2017 is as follows:
Income statement |  | 2017 |
Total revenues |  |  | Ps. 20,524 |
Income before taxes |  |  | 1,265 |
Net income |  |  | 896 |

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