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Supplemental Guarantor Information (Tables)

9 Months Ended

Sep. 30, 2019

Text block [abstract]

Consolidated Statement of Financial Position

		Parent				Combined Wholly-owned Guarantors Subsidiaries				Combined non-guarantor Subsidiaries				Eliminations				Consolidated Total
		Consolidated Statement of Financial Position As of September 30, 2019
Assets:
Current assets:
Cash and cash equivalents		Ps.	11,058			Ps.	7,991			Ps.	11,181			Ps.	—			Ps.	30,230
Accounts receivable, net			20,120				26,830				56,995				(92,985	)			10,960
Inventories			—				1,728				7,929				—				9,657
Recoverable taxes			232				1,290				6,300				—				7,822
Other current assets			290				211				2,838				—				3,339
Total current assets			31,700				38,050				85,243				(92,985	)			62,008
Non-current assets:
Investments in other entities			155,036				146,495				3,604				(294,548	)			10,587
Property, plant and equipment, net			—				18,304				41,101				—				59,405
Rights of use assets			—				635				723				—				1,358
Intangible assets, net			28,863				36,620				46,981				—				112,464
Deferred tax assets			3,923				1,838				3,808				—				9,569
Other non-current assets			22,769				6,214				20,726				(42,400	)			7,309
Total non-current assets			210,591				210,106				116,943				(336,948	)			200,692
Total assets		Ps.	242,291			Ps.	248,156			Ps.	202,186			Ps.	(429,933	)		Ps.	262,700
Liabilities:
Current liabilities:
Short-term bank loans and notes payable and current portion of non-current debt		Ps.	9,814			Ps.	—			Ps.	6,885			Ps.	—			Ps.	16,699
Current portionof lease liabilities			—				143				328				—				471
Interest Payable			972				—				21				—				993
Suppliers			7				10,566				7,254				(115	)			17,712
Other current liabilities			35,669				39,874				37,740				(92,871	)			20,412
Total current liabilities			46,462				50,583				52,228				(92,986	)			56,287
Non-current liabilities:
Long-term debt			58,708				—				1,113				—				59,821
Long- lease liabilities			—				493				420				—				913
Other non-current liabilities			14,081				36,703				7,594				(42,400	)			15,978
Total non-current liabilities			72,789				37,196				9,127				(42,400	)			76,712
Total liabilities			119,251				87,779				61,355				(135,386	)			132,999
Equity:
Equity attributable to equity holders of the parent			123,040				160,377				134,172				(294,547	)			123,042
Non-controlling interest in consolidated subsidiaries			—				—				6,659				0				6,659
Total equity			123,040				160,377				140,831				(294,547	)			129,701
Total liabilities and equity		Ps.	242,291			Ps.	248,156			Ps.	202,186			Ps.	(429,933	)		Ps.	262,700

		Parent				Combined Wholly- owned Guarantors Subsidiaries				Combined non-guarantor Subsidiaries				Eliminations				Consolidated Total
		Consolidated Statement of Financial Position As of December 31, 2018
Assets:
Current assets:
Cash and cash equivalents		Ps.	16,529			Ps.	1,025			Ps.	6,173			Ps.	—			Ps.	23,727
Accounts receivable, net			19,388				31,461				51,028				(87,030	)			14,847
Inventories			—				2,717				7,334				—				10,051
Recoverable taxes			80				1,870				4,088				—				6,038
Other current assets			—				170				2,657				—				2,827
Total current assets			35,997				37,243				71,280				(87,030	)			57,490
Non-current assets:
Investments in other entities			160,014				131,357				3,766				(284,619	)			10,518
Property, plant and equipment, net			—				18,378				43,564				—				61,942
Intangible assets, net			27,824				36,361				52,619				—				116,804
Deferred tax assets			3,043				1,807				3,588				—				8,438
Other non-current assets			19,060				6,282				25,149				(41,896	)			8,595
Total non-current assets			209,941				194,185				128,686				(326,515	)			206,297
Total assets		Ps.	245,938			Ps.	231,428			Ps.	199,966			Ps.	(413,545	)		Ps.	263,787
Liabilities:
Current liabilities:
Short-term bank loans and notes payable and current portion of non-current debt		Ps.	4,700			Ps.	—			Ps.	6,904			Ps.	—			Ps.	11,604
Interest Payable			477				—				20				—				497
Suppliers			11				2,531				17,257				(53	)			19,746
Other current liabilities			32,909				82,359				(14,614	)			(86,977	)			13,677
Total current liabilities			38,097				84,890				9,567				(87,030	)			45,524
Non-current liabilities:
Bank loans and notes payable			68,607				—				1,594				—				70,201
Other non-current liabilities			14,292				670				43,246				(41,896	)			16,312
Total non-current liabilities			82,899				670				44,840				(41,896	)			86,513
Total liabilities			120,996				85,560				54,407				(128,926	)			132,037
Equity:
Equity attributable to equity holders of the parent			124,942				145,868				138,753				(284,619	)			124,944
Non-controlling interest in consolidated subsidiaries			—				—				6,806				—				6,806
Total equity			124,942				145,868				145,559				(284,619	)			131,750
Total liabilities and equity		Ps.	245,938			Ps.	231,428			Ps.	199,966			Ps.	(413,545	)		Ps.	263,787

Consolidated Statement of Income Statements

		Parent				Combined Wholly-owned Guarantors Subsidiaries				Combined non-guarantor Subsidiaries				Eliminations				Consolidated Total
		Condensed consolidating income statements: For the nine-months periods  ended September 30, 2019
Total revenues		Ps.	1			Ps.	73,131			Ps.	113,751			Ps.	(44,379	)		Ps.	142,504
Cost of goods sold			18				41,731				74,017				(37,736	)			78,030
Gross profit			(17	)			31,400				39,734				(6,643	)			64,474
Administrative expenses			612				2,600				5,730				(2,457	)			6,485
Selling expenses			—				17,553				24,577				(4,186	)			37,944
Other expenses (income), net			1				351				617				—				969
Interest expense, net			3,476				2,858				(2,006	)			—				4,328
Foreign exchange loss (gain), net			(553	)			34				685				—				166
Other financing expense (income), net			—				—				72				—				72
Income taxes			(653	)			2,089				2,517				—				3,953
Share of the profit (loss) of subsidiaries, associates and joint ventures accounted for using the equity method, net of taxes			12,995				9,899				63				(23,052	)			(95	)
Consolidated Net income		Ps.	10,095			Ps.	15,814			Ps.	7,605			Ps.	(23,052	)		Ps.	10,462
Attributable to:
Net income attributable to holders of the parent			10,095				15,814				7,238				(23,052	)			10,095
Net income attributable to non-controlling interest			—				—				367				—				367
Consolidated Net income		Ps.	10,095			Ps.	15,814			Ps.	7,605			Ps.	(23,052	)		Ps.	10,462

		Parent				Combined Wholly- owned Guarantors Subsidiaries				Combined non-guarantor Subsidiaries				Eliminations				Consolidated Total
		Condensed consolidating income statements: For the nine-months periods ended September 30, 2018
Total revenues		Ps.	1			Ps.	77,484			Ps.	106,155			Ps.	(53,063	)		Ps.	130,577
Cost of goods sold			18				49,272				66,375				(45,238	)			70,427
Gross profit			(17	)			28,212				39,780				(7,825	)			60,150
Administrative expenses			109				4,105				5,391				(3,663	)			5,942
Selling expenses			—				16,605				23,841				(4,163	)			36,283
Other expenses (income), net			1				24				812				—				837
Interest expense, net			3,157				2,629				(1,028	)			1				4,759
Foreign exchange loss (gain), net			(461	)			148				261				—				(52	)
Other financing expense (income), net			—				—				129				—				129
Income taxes			(446	)			1,085				3,134				—				3,773
Share of the profit (loss) of subsidiaries, associates and joint ventures accounted for using the equity method, net of taxes			10,578				7,258				48				(18,045	)			(161	)
Net income from continuing operations		Ps.	8,201			Ps.	10,874			Ps.	7,288			Ps.	(18,045)			Ps.	8,318
Net income after tax from discontinued operations		Ps.	—			Ps.	—				Ps. 576			Ps.	—			Ps.	576
Consolidated Net income		Ps.	8,201			Ps.	10,874			Ps.	7,864			Ps.	(18,045)			Ps.	8,894
Attributable to:
Equity holders of the parent- continuing			8,201				10,874				6,847				(18,045	)			7,877
Equity holders of the parent- discontinued.			—				—				324				—				324
Net income attributable to holders of the parent
Non-controlling interest- continuing			—				—				441				—				441
Non-controlling interest discountinued			—				—				252				—				252
Net income attributable to non-controlling interest
Consolidated Net income		Ps.	8,201			Ps.	10,874			Ps.	7,864			Ps.	(18,045)			Ps.	8,894

Consolidated Statement of Comprehensive Income

		Parent				Wholly-owned Guarantors Subsidiaries				Combined non-guarantor Subsidiaries				Eliminations				Consolidated Total
		Condensed consolidating statements of comprehensive income For the  nine-months periods ended September 30, 2019
Consolidated net income		Ps.	10,095			Ps.	15,814			Ps.	7,605			Ps.	(23,052	)		Ps.	10,462
Other comprehensive income, net of taxes:
Other comprehensive income to be reclassified to profit or loss in subsequent periods:
Valuation of the effective portion of derivative financial instruments, net of taxes			(472	)			390				(782	)			390				(474	)
Exchange differences on translation of foreign operations			(4,039	)			(9,861	)			(4,552	)			13,900				(4,552	)
Net other comprehensive income (loss) to be reclassified to profit or loss in subsequent periods:			(4,511	)			(9,471	)			(5,334	)			14,290				(5,026	)
Items not to be reclassified to profit or loss in subsequent periods:
Other equity instruments			—				—				—				—				—
Remeasurements of the net defined benefit liability, net of taxes			(48	)			61				(471	)			410				(48	)
Net other comprehensive income not being reclassified to profit or loss in subsequent periods:			(48	)			61				(471	)			410				(48	)
Total comprehensive (loss) income, net of tax			(4,559	)			(9,410	)			(5,805	)			14,700				(5,074	)
Consolidated comprehensive income for the year, net of tax		Ps.	5,536			Ps.	6,404			Ps.	1,800			Ps.	(8,352	)		Ps.	5,388
Attributable to:
Equity holders of the parent		Ps.	5,536			Ps.	6,404			Ps.	1,947			Ps.	(8,352	)		Ps.	5,535
Non-controlling interest-			—				—				(147	)			—				(147	)
Consolidated comprehensive income for the year, net of tax		Ps.	5,536			Ps.	6,404			Ps.	1,800			Ps.	(8,352	)		Ps.	5,388
		Parent				Combined Wholly- owned Guarantors Subsidiaries				Combined non-guarantor Subsidiaries				Eliminations				Consolidated Total
		Condensed consolidating statements of comprehensive income For the nine-months periods ended September 30, 2018
Consolidated net income (loss)		Ps.	8,201			Ps.	10,874			Ps.	7,864			Ps.	(18,045	)		Ps.	8,894
Other comprehensive income, net of taxes:
Other comprehensive income to be reclassified to profit or loss in subsequent periods:
Valuation of the effective portion of derivative financial instruments, net of taxes			(410	)			(517	)			1,028				(517	)			(416	)
Exchange differences on translation of foreign operations			(8,192	)			(401	)			(13,798	)			8,593				(13,798	)

Net other comprehensive income to be reclassified to profit or loss in subsequent periods:			(8,602	)			(918	)			(12,770	)			8,076				(14,214	)
Items not to be reclassified to profit or loss in subsequent periods:
Other equity instruments			—				—				—				—				—
Remeasurements of the net defined benefit liability, net of taxes			135				(76	)			(88	)			197				168
Net other comprehensive income not being reclassified to profit or loss in subsequent periods:			135				(76	)			(88	)			197				168
Total comprehensive (loss) income, net of tax			(8,467	)		Ps.	(994	)		Ps.	(12,858	)		Ps.	8,273			Ps.	(14,046	)
Consolidated comprehensive income for the year, net of tax		Ps.	(266	)		Ps.	9,880			Ps.	(4,994	)		Ps.	(9,772	)		Ps.	(5,152	)
Attributable to:
Equity holders of the parent- continuing		Ps.	(266	)		Ps.	9,880			Ps.	(1,344	)		Ps.	(9,772	)		Ps.	(1,502	)
Equity holders of the parent- discontinued			—				—				(1,450	)			—				(1,450	)
Non-controlling interest-continuing			—				—				(1,211	)			—				(1,211	)
Non-controlling interest- discontinued			—				—				(989	)			—				(989	)
Consolidated comprehensive income for the year, net of tax		Ps.	(266	)		Ps.	9,880			Ps.	(4,994	)		Ps.	(9,772	)		Ps.	(5,152	)

Consolidated Statement of Cash Flows

		Parent				Combined Wholly-owned Guarantors Subsidiaries				Combined   non-guarantor   Subsidiaries				Eliminations				Consolidated Total
		Condensed Consolidated Statements of Cash Flows For the year ended September 30,2019
Cash flows from operating activities:
Income before income taxes.		Ps.	9,442			Ps.	17,903			Ps.	10,122			Ps.	(23,052	)		Ps.	14,415
Non-cash items			(12,021	)			(9,581	)			8,986				23,052				10,436
Changes in working capital			(224	)			2,447				(1,559	)			(132	)			532
Net cash flows (used in)/from operating activities			(2,803	)			10,769				17,549				(132	)			25,383
Investing activities:
Acquisition and mergers, net of cash acquired			—				—				—				—				—
Interest received			2,204				1,833				4,151				(7,280	)			908
Acquisition of long-lived assets, net			—				(2,442	)			(3,946	)			—				(6,388	)
Acquisition of intangible assets and other investing activities			(4,148	)			53				3,892				—				(203	)
Investments in shares			(52	)			(222	)			3,815				(3,861	)			(320	)
Dividends received			11,942				868				1				(12,810	)			1
Net cash flows used in investing activities			9,946				90				7,913				(23,951	)			(6,002	)
Financing activities:
Proceeds from borrowings			9,400				—				1,471				—				10,871
Repayment of borrowings			(14,082	)			—				(1,605	)			—				(15,687	)
Interest paid			(2,507	)			(25	)			(7,735	)			7,280				(2,987	)
Interest paid on leases			—				(99	)			—				—				(99	)
Payments of leases			—				(211	)			—				(132	)			(343	)
Dividends paid			(3,718	)			(9,151	)			(3,663	)			12,810				(3,722	)
Proceeds from issuing shares			—				—				—				—				—
Other financing activities			(1,619	)			5,605				(8,642	)			4,125				(531	)
Net cash flows (used in)/from financing activities			(12,526	)			(3,881	)			(20,174	)			24,083				(12,498	)
Net increase (decrease) in cash and cash equivalents			(5,383	)			6,978				5,288				—				6,883
Initial balance of cash and cash equivalents			16,529				1,026				6,172				—				23,727
Effects of exchange rate changes and inflation effects on the balance sheet of cash held in foreign currencies			(88	)			(13	)			(279	)			—				(380	)
Ending balance of cash and cash equivalents		Ps.	11,058			Ps.	7,991			Ps.	11,181			Ps.	—			Ps.	30,230

		Parent				Combined Wholly- owned Guarantors Subsidiaries				Combined non-guarantor Subsidiaries				Eliminations				Consolidated Total
		Condensed Consolidated Statements of Cash Flows nine-month period ended September 30,2018
Cash flows from operating activities:
Income before income taxes for continuing op.		Ps.	7,755			Ps.	11,959			Ps.	10,422			Ps.	(18,045	)			Ps. 12,091
Non-cash items			(9,488	)			(6,568	)			10,780				18,045				12,769
Changes in working capital			(46	)			(10,476	)			4,286				—				(6,236	)
Net cash flows (used in)/from operating activities for continuing operations			(1,779	)			(5,085	)			25,488				—				18,624
Income before taxes for discontinued operations			—				—				1,042				—				1,042
Operationactivities for discontinued operations			—				—				(112	)			—				(112	)
Investing activities:
Acquisition and mergers, net of cash acquired			—				—				(5,692	)			—				(5,692	)
Interest received			2,199				1,552				3,552				(6,600	)			703
Acquisition of long-lived assets, net			—				(2,301	)			(3,565	)			—				(5,866	)
Acquisition of intangible assets and other investing activities			5,554				(48	)			(6,704	)			—				(1,198	)
Investments in shares			(9,474	)			(1,832	)			(4,260	)			15,363				(203	)
Dividends received			4,816				512				—				(5,327	)			1
Net cash flows (used in)/from investing activities for continuing operations			3,095				(2,117	)			(16,669	)			3,436				(12,255	)
Net cash flows (used in)/from investing activities for discontinued operations			—				—				(397	)			—				(397	)
Financing activities:
Proceeds from borrowings			10,200				—				2,766				—				12,966
Repayment of borrowings			(54	)			—				(4,257	)			—				(4,311	)
Interest paid			(2,473	)			(25	)			(7,113	)			6,599				(3,012	)
Interest paid on leases			—				—				—				—				—
Payments of leases			—				—				—				—				—
Dividends paid			(3,529	)			(4,434	)			(894	)			5,328				(3,529	)
Increase in capital stock			—				1,830				—				(1,830	)			—
Other financing activities			(755	)			9,786				4,636				(15,362	)			(1,695	)
Net cash flows (used in)/from financing activities in continuing operations			3,389				7,157				(4,862	)			(5,265	)			419
Net cash flows (used in)/from financing activities			—				—				(138	)			—				(138	)
Net (decrease) increase in cash and cash equivalents			4,705				(45	)			3,957				(1,829	)			6,788
Net (decrease) increase in cash and cash equivalents for discontinued operations			—				—				395				—				395
Initial balance of cash and cash equivalents			7,017				926				10,824				—				18,767
Effects of exchange rate changes and inflation effects on the balance sheet of cash held in foreign currencies			15				44				(1,617	)			—				(1,558	)
Cash and cash equivalents at the end of the period discontinued operations			—				—				(5,917	)			—				(5,917	)
Ending balance of cash and cash equivalents		Ps.	11,737			Ps.	925			Ps.	7,642			Ps.	(1,829	)		Ps.	18,475

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