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v3.25.1

Intangible Assets (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about intangible assets [abstract] |
Summary of Reconciliation of Changes in Intangible Assets and Goodwill |
| Rights to Produce and Distribute Coca-Cola trademark Products | Goodwill | Other indefinite lived intangible assets | Technology costs and management systems | Development systems | Other amortizable | Total
Balance as of January 1, 2022 | Ps. 76,139 | Ps. 22,909 | Ps. 1,192 | Ps. 6,960 | Ps. 375 | Ps. 1,102 | Ps. 108,677
Purchases (1) | — | — | — | 46 | 1,138 | 4 | 1,188
Additions from business combinations | 1,116 | 205 | — | 17 | — | — | 1,338
Transfer | — | — | — | 65 | (158) | 93 | —
Disposals | — | — | — | (775) | — | — | (775)
Effect of movements in exchange rates | (756) | 144 | (150) | (51) | (13) | (70) | (896)
Changes in value on the recognition of inflation effects | — | — | — | — | — | 80 | 80
Cost as of December 31, 2022 | Ps. 76,499 | Ps. 23,258 | Ps. 1,042 | Ps. 6,262 | Ps. 1,342 | Ps. 1,209 | Ps. 109,612
Balance as of January 1, 2023 | Ps. 76,499 | Ps. 23,258 | Ps. 1,042 | Ps. 6,262 | Ps. 1,342 | Ps. 1,209 | Ps. 109,612
Purchases (1) | — | — | 4 | 385 | 963 | 25 | 1,377
Transfer | (224) | — | 224 | 307 | (708) | 401 | —
Disposals | — | (2) | — | (1) | — | (61) | (64)
Effect of movements in exchange rates | (1,568) | (916) | 44 | (77) | (30) | (158) | (2,705)
Changes in value on the recognition of inflation effects | — | — | — | — | — | 70 | 70
Cost as of December 31, 2023 | Ps. 74,707 | Ps. 22,340 | Ps. 1,314 | Ps. 6,876 | Ps. 1,567 | Ps. 1,486 | Ps. 108,290
Balance as of January 1, 2024 | Ps. 74,707 | Ps. 22,340 | Ps. 1,314 | Ps. 6,876 | Ps. 1,567 | Ps. 1,486 | Ps. 108,290
Purchases (1) | — | — | 30 | 223 | 1,224 | 628 | 2,105
Transfer | — | — | — | 637 | (835) | 198 | —
Disposals | — | — | (50) | (21) | — | — | (71)
Effect of movements in exchange rates | (85) | (328) | 15 | 39 | 3 | 25 | (331)
Changes in value on the recognition of inflation effects (2) | — | — | — | 256 | (5) | (118) | 133
Cost as of December 31, 2024 | Ps. 74,622 | Ps. 22,012 | Ps. 1,309 | Ps. 8,010 | Ps. 1,954 | Ps. 2,219 | Ps. 110,126
| Rights to Produce and Distribute Coca-Cola trademark Products | Goodwill | Other indefinite lived intangible assets | Technology costs and management systems | Development systems | Other amortizable | Total
Accumulated amortization |  |  |  |  |  |  |
Balance as of January 1, 2022 | Ps. (745) | Ps. — | Ps. — | Ps. (4,946) | Ps. — | Ps. (812) | Ps. (6,503)
Amortization expense | — | — | — | (522) | — | (246) | (768)
Disposals | — | — | — | 775 | — | — | 775
Effect of movements in exchange rate | — | — | — | 96 | — | 5 | 101
Changes in value on the recognition of inflation effects | — | — | — | (94) | — | (1) | (95)
Balance as of December 31, 2022 | Ps. (745) | Ps. — | Ps. — | Ps. (4,691) | Ps. — | Ps. (1,054) | Ps. (6,490)
Amortization expense | — | — | — | (518) | — | (318) | (836)
Disposals | — | — | — | — | — | 59 | 59
Effect of movements in exchange rate | — | — | — | 205 | — | 12 | 217
Changes in value on the recognition of inflation effects | — | — | — | (78) | — | — | (78)
Balance as of December 31, 2023 | Ps. (745) | Ps. — | Ps. — | Ps. (5,082) | Ps. — | Ps. (1,301) | Ps. (7,128)
Amortization expense | — | — | — | (778) | — | (207) | (985)
Disposals | — | — | — | 21 | — | — | 21
Effect of movements in exchange rate | — | — | — | (68) | — | 39 | (29)
Changes in value on the recognition of inflation effects - amortization | — | — | — | (129) | — | — | (129)
Balance as of December 31, 2024 | Ps. (745) | Ps. — | Ps. — | Ps. (6,036) | Ps. — | Ps. (1,469) | Ps. (8,250)
Balance as of December 31, 2022 | Ps. 75,754 | Ps. 23,258 | Ps. 1,042 | Ps. 1,571 | Ps. 1,342 | Ps. 155 | Ps. 103,122
Balance as of December 31, 2023 | Ps. 73,962 | Ps. 22,340 | Ps. 1,314 | Ps. 1,794 | Ps. 1,567 | Ps. 185 | Ps. 101,162
Balance as of December 31, 2024 | Ps. 73,877 | Ps. 22,012 | Ps. 1,309 | Ps. 1,974 | Ps. 1,954 | Ps. 750 | Ps. 101,876
Disclosure of Aggregate Carrying Amounts of Goodwill and Distribution Rights Allocated to Each CGUl | The aggregate carrying amounts of goodwill, distribution rights, and other indefinite lived intangible assets allocated to each CGU are as follows:
| 2024 | 2023
Mexico | Ps. 57,689 | Ps. 56,662
Guatemala | 1,695 | 1,684
Nicaragua | 404 | 404
Costa Rica | 1,439 | 1,418
Panama | 1,170 | 1,169
Colombia | 3,638 | 3,635
Brazil | 28,199 | 30,018
Argentina | 512 | 245
Uruguay | 2,452 | 2,381
Total | Ps. 97,198 | Ps. 97,616
Details of Key Assumptions by CGU for Impairment Test | The key assumptions by CGU for impairment test as of December 31, 2024 were as follows:
CGU | Pre-tax WACC | Post –tax WACC | Expected Annual Long-Term Inflation 2025-2029 | Expected Volume Growth Rates 2025-2029
Mexico | 9.0 | % | 6.3 | % | 4.1 | % | 5.4 | %
Brazil | 10.9 | % | 6.8 | % | 3.6 | % | 4.1 | %
Colombia | 12.0 | % | 7.9 | % | 3.1 | % | 6.6 | %
Argentina | 16.0 | % | 12.0 | % | 35.1 | % | 4.5 | %
Guatemala | 9.5 | % | 7.2 | % | 4.0 | % | 11.9 | %
Costa Rica | 12.0 | % | 8.5 | % | 2.8 | % | 6.6 | %
Nicaragua | 23.0 | % | 13.1 | % | 3.5 | % | 6.5 | %
Panama | 11.7 | % | 9.1 | % | 1.8 | % | 6.3 | %
Uruguay | 9.5 | % | 7.1 | % | 5.1 | % | 4.2 | %
The key assumptions by CGU for impairment test as of December 31, 2023 were as follows:
CGU | Pre-tax WACC | Post –tax WACC | Expected Annual Long-Term Inflation 2024-2028 | Expected Volume Growth Rates 2024-2028
Mexico | 9.0 | % | 6.3 | % | 4.3 | % | 4.4 | %
Brazil | 10.1 | % | 6.8 | % | 3.8 | % | 3.8 | %
Colombia | 12.2 | % | 7.7 | % | 4.2 | % | 6.8 | %
Argentina | 20.8 | % | 16.1 | % | 70.8 | % | 4.8 | %
Guatemala | 9.3 | % | 7.3 | % | 4.0 | % | 14.9 | %
Costa Rica | 11.4 | % | 8.8 | % | 2.9 | % | 6.6 | %
Nicaragua | 23.3 | % | 16.4 | % | 2.6 | % | 6.5 | %
Panama | 11.6 | % | 8.6 | % | 2.0 | % | 7.8 | %
Uruguay | 9.7 | % | 7.4 | % | 5.7 | % | 3.7 | %
Summary of Detailed Information About Sensitivity to Changes in Assumptions |
CGU | Change in WACC | Change in Volume Growth CAGR(1) | Effect on Valuation
Mexico | +0.4p.p | -1.0% | Passes by 5.0x
Brazil | +0.5p.p | -1.0% | Passes by 1.9x
Colombia | +0.7p.p | -1.0% | Passes by 2.5x
Argentina | +1.7p.p | -1.0% | Passes by 5.0x
Guatemala | +0.5p.p | -1.0% | Passes by 7.3x
Costa Rica | +0.5p.p | -1.0% | Passes by 3.9x
Nicaragua | +1.7p.p | -1.0% | Passes by 1.1x
Panama | +0.6p.p | -1.0% | Passes by 3.6x
Uruguay | +0.1p.p | -1.0% | Passes by 3.0x
(1) Compound Annual Growth Rate (“CAGR”)

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