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Financial risk management (Tables) | 12 Months Ended
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Dec. 31, 2020
Disclosure Of Financial Instruments [Abstract] |
Summary of Financial Instruments Held by the Company | As of December 31, 2018, 2019 and 2020, financial instruments held by the Company are comprised of the following:
|  | December 31, 2018 |  |  | December 31, 2019 |  |  | December 31, 2020 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | Ps. |  | 6,151,457 |  |  | Ps. |  | 7,500,193 |  |  | Ps. |  | 14,444,549 |
Trade accounts receivables |  |  |  | 1,395,362 |  |  |  |  | 1,479,410 |  |  |  |  | 1,266,005 |
Derivative financial instruments |  |  |  | 136,457 |  |  |  |  | 4,686 |  |  |  |  | - |
Financial liabilities at amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short and long-term debt securities |  | Ps. |  | 9,000,000 |  |  | Ps. |  | 12,000,000 |  |  | Ps. |  | 17,000,000 |
Current and long-term bank loans |  |  |  | 4,535,863 |  |  |  |  | 4,437,043 |  |  |  |  | 7,355,166 |
Accounts payable |  |  |  | 1,181,049 |  |  |  |  | 1,215,264 |  |  |  |  | 1,172,044 |
Financial liabilities at Fair Value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial instruments |  |  |  | - |  |  |  |  | 265,979 |  |  |  |  | 750,704 |
Liabilities for assets in lease |  |  |  | 48,199 |  |  |  |  | 37,192 |  |  |  |  | 26,193 |
Summary of Exposure to Credit Risk and Expected Credit Losses for Accounts Receivable | The following tables presents information on the exposure to credit risk and expected credit losses for accounts receivable from customers as of December 31, 2018, 2019 and 2020.
Balance of the trade account receivables as of December 31, 2018 |  | Weighted average loss rate |  |  | Current balance of the Trade account |  |  | Amount of credit loss |  |  | Credit impairment
Current (not past due) |  | 0.00% |  |  | Ps. |  | 1,304,274 |  |  | Ps. |  | - |  |  | No
1 to 30 days past due |  | 4.48% |  |  |  |  | 70,073 |  |  |  |  | 3,141 |  |  | No
31 to 60 days past due |  | 17.91% |  |  |  |  | 25,934 |  |  |  |  | 4,645 |  |  | No
61 to 90 days past due |  | 80.20% |  |  |  |  | 14,482 |  |  |  |  | 11,615 |  |  | No
More than 90 days past due |  | 100% |  |  |  |  | 15,494 |  |  |  |  | 15,494 |  |  | Yes
Legal |  | 100% |  |  |  |  | 13,780 |  |  |  |  | 13,780 |  |  | Yes
|  |  |  |  |  | Ps. |  | 1,444,037 |  |  | Ps. |  | 48,675 |  |  |
Balance of the trade account receivables as of December 31, 2019 |  | Weighted average loss rate |  |  | Current balance of the Trade account |  |  | Amount of credit loss |  |  | Credit impairment
Current (not past due) |  | 0% |  |  | Ps. |  | 1,258,569 |  |  | Ps. |  | - |  |  | No
1 to 30 days past due |  | 5.97% |  |  |  |  | 133,533 |  |  |  |  | 7,978 |  |  | No
31 to 60 days past due |  | 13.69% |  |  |  |  | 91,640 |  |  |  |  | 12,546 |  |  | No
61 to 90 days past due |  | 47.48% |  |  |  |  | 30,832 |  |  |  |  | 14,640 |  |  | No
More than 90 days past due |  | 100% |  |  |  |  | 2,693 |  |  |  |  | 2,693 |  |  | Yes
Legal |  | 100% |  |  |  |  | 13,165 |  |  |  |  | 13,165 |  |  | Yes
|  |  |  |  |  | Ps. |  | 1,530,432 |  |  | Ps. |  | 51,022 |  |  |
Balance of the trade account receivables as of December 31, 2020 |  | Weighted average loss rate |  |  | Current balance of the Trade account |  |  | Amount of credit loss |  |  | Credit impairment
Current (not past due) |  | 0% |  |  | Ps. |  | 1,192,643 |  |  | Ps. |  | - |  |  | No
1 to 30 days past due |  | 8.31% |  |  |  |  | 55,461 |  |  |  |  | 4,611 |  |  | No
31 to 60 days past due |  | 19.14% |  |  |  |  | 25,223 |  |  |  |  | 4,827 |  |  | No
61 to 90 days past due |  | 86.54% |  |  |  |  | 15,736 |  |  |  |  | 13,619 |  |  | No
More than 90 days past due |  | 100% |  |  |  |  | 109,759 |  |  |  |  | 109,759 |  |  | Yes
Legal |  | 100% |  |  |  |  | 14,136 |  |  |  |  | 14,136 |  |  | Yes
|  |  |  |  |  | Ps. |  | 1,412,958 |  |  | Ps. |  | 146,952 |  |  |
Summary of Company's Contractual Maturities for its Financial Liabilities, Including the Interest to be Paid | The following is a table with a summary of the Company’s contractual maturities for its financial liabilities, including the interest to be paid, as of December 31, 2018, 2019 and 2020:
|  | December 31, 2018 |
|  | Weighted average of effective interest rate |  |  | Less than 1 month |  |  | From 1 to 3 months |  |  | From 3 months to 1 year |  |  | From 1 year to 5 years |  |  | More than 5 years |  |  | Total |
Long-term debt securities (fixed rate) |  |  |  |  |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | 1,500,000 |  |  | Ps. |  | 1,500,000 |
Long-term debt securities (variable rate) |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 7,500,000 |  |  |  |  | — |  |  |  |  | 7,500,000 |
Fixed rate loans |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 225,307 |  |  |  |  | 225,307 |
Variable rate bank loans |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 4,200,331 |  |  |  |  | 110,225 |  |  |  |  | 4,310,556 |
Fixed rate interest |  |  | 7.92 | % |  |  |  | 2,664 |  |  |  |  | 56,198 |  |  |  |  | 79,990 |  |  |  |  | 555,088 |  |  |  |  | 391,014 |  |  |  |  | 1,084,954 |
Variable rate interest |  |  | 6.91 | % |  |  |  | 64,301 |  |  |  |  | 127,822 |  |  |  |  | 618,198 |  |  |  |  | 1,352,594 |  |  |  |  | 3,031 |  |  |  |  | 2,165,946 |
Trade accounts payable and other payables |  | N/A |  |  |  |  | 188,659 |  |  |  |  | 694,015 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 882,674 |
Liabilities for assets in lease |  | N/A |  |  |  |  | 1,235 |  |  |  |  | 2,594 |  |  |  |  | 10,684 |  |  |  |  | 33,689 |  |  |  |  | — |  |  |  |  | 48,199 |
AMP |  | N/A |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 298,376 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 298,376 |
|  |  |  |  |  | Ps. |  | 256,859 |  |  | Ps. |  | 880,628 |  |  | Ps. |  | 1,007,245 |  |  | Ps. |  | 13,641,702 |  |  | Ps. |  | 2,229,577 |  |  | Ps. |  | 18,016,011 |
|  | December 31, 2019 |
|  | Weighted average of effective interest rate |  |  | Less than 1 month |  |  | From 1 to 3 months |  |  | From 3 months to 1 year |  |  | From 1 year to 5 years |  |  | More than 5 years |  |  | Total |
Long-term debt securities (fixed rate) |  |  |  |  |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | 1,500,000 |  |  | Ps |  | 1,500,000 |
Long-term debt securities (variable rate) |  |  |  |  |  |  |  | — |  |  |  |  | 2,200,000 |  |  |  |  | — |  |  |  |  | 8,300,000 |  |  |  |  | — |  |  |  |  | 10,500,000 |
Fixed rate loans |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 215,718 |  |  |  |  | 215,718 |
Variable rate bank loans |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 124,379 |  |  |  |  | 4,096,946 |  |  |  |  | — |  |  |  |  | 4,221,325 |
Fixed rate interest |  |  | 7.92 | % |  |  |  | 2,551 |  |  |  |  | 7,425 |  |  |  |  | 129,976 |  |  |  |  | 538,534 |  |  |  |  | 305,422 |  |  |  |  | 983,908 |
Variable rate interest |  |  | 6.55 | % |  |  |  | 77,908 |  |  |  |  | 190,603 |  |  |  |  | 526,134 |  |  |  |  | 1,278,134 |  |  |  |  | — |  |  |  |  | 2,072,779 |
Trade accounts payable and other payables |  | N/A |  |  |  |  | 190,230 |  |  |  |  | 670,124 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 860,354 |
AMP |  | N/A |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 355,361 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 355,361 |
Liabilities for assets in lease |  | N/A |  |  |  |  | 1,060 |  |  |  |  | 2,226 |  |  |  |  | 9,291 |  |  |  |  | 24,615 |  |  |  |  | — |  |  |  |  | 37,192 |
|  |  |  |  |  | Ps. |  | 271,749 |  |  | Ps. |  | 3,070,378 |  |  | Ps. |  | 1,145,141 |  |  | Ps. |  | 14,238,229 |  |  | Ps. |  | 2,021,140 |  |  | Ps. |  | 20,746,637 |
|  | December 31, 2020 |
|  | Weighted average of effective interest rate |  |  | Less than 1 month |  |  | From 1 to 3 months |  |  | From 3 months to 1 year |  |  | From 1 year to 5 years |  |  | More than 5 years |  |  | Total |
Long-term debt securities (fixed rate) |  |  |  |  |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | 1,500,000 |  |  | Ps. |  | 3,598,000 |  |  | Ps |  | 5,098,000 |
Long-term debt securities (variable rate) |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 1,500,000 |  |  |  |  | 10,402,000 |  |  |  |  | — |  |  |  |  | 11,902,000 |
Fixed rate loans |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 1,000,000 |  |  |  |  | 228,350 |  |  |  |  | 1,228,350 |
Variable rate bank loans |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 4,969,791 |  |  |  |  | 1,157,025 |  |  |  |  | — |  |  |  |  | 6,126,816 |
Fixed rate interest |  |  | 7.92 | % |  |  |  | 2,700 |  |  |  |  | 7,770 |  |  |  |  | 131,334 |  |  |  |  | 503,128 |  |  |  |  | 223,856 |  |  |  |  | 868,788 |
Variable rate interest |  |  | 6.55 | % |  |  |  | 64,453 |  |  |  |  | 180,141 |  |  |  |  | 773,412 |  |  |  |  | 2,224,948 |  |  |  |  | 444,197 |  |  |  |  | 3,687,151 |
Cash flow hedges |  |  | 7.46 | % |  |  |  | 29,485 |  |  |  |  | 50,189 |  |  |  |  | 150,566 |  |  |  |  | 462,043 |  |  |  |  |  |  |  |  |  | 692,283 |
Trade accounts payable and other payables |  | N/A |  |  |  |  | 247,757 |  |  |  |  | 767,284 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 1,015,041 |
AMP |  | N/A |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 157,003 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 157,003 |
Liabilities for assets in lease |  | N/A |  |  |  |  | 904 |  |  |  |  | 1,896 |  |  |  |  | 7,918 |  |  |  |  | 15,475 |  |  |  |  | — |  |  |  |  | 26,193 |
|  |  |  |  |  | Ps. |  | 345,299 |  |  | Ps. |  | 1,007,280 |  |  | Ps. |  | 7,690,024 |  |  | Ps. |  | 17,264,619 |  |  | Ps. |  | 4,494,403 |  |  | Ps. |  | 30,801,625 |
Summary of Sensitivity Analysis of the Company Financial Assets and Liabilities | The following is a sensitivity analysis of the Company financial assets and liabilities denominated in USD, if the peso were to depreciate or appreciate by 10%, which is the amount management considers reasonably possible of occurring at year end:
|  | USD amounts on December 31, 2020 |  |  |  | Peso amounts at exchange rate of Ps. 19.9487 on December 31, 2020 |  |  |  | Peso amounts if exchange rate depreciated 10% |  |  |  | Peso amounts if exchange rate appreciated 10% |
Thousands of U.S. dollars: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 489,939 |  |  | Ps. |  | 9,773,654 |  |  | Ps. |  | 8,885,140 |  |  | Ps. |  | 10,751,019 |
Trade accounts receivable |  |  | 8,906 |  |  |  |  | 177,656 |  |  |  |  | 161,506 |  |  |  |  | 195,422 |
|  |  | 498,845 |  |  |  |  | 9,951,310 |  |  |  |  | 9,046,646 |  |  |  |  | 10,946,441 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  | 25,369 |  |  |  |  | 506,077 |  |  |  |  | 460,070 |  |  |  |  | 556,685 |
Bank loans |  |  | (268,447 | ) |  |  |  | (5,355,166 | ) |  |  |  | (4,868,332 | ) |  |  |  | (5,890,682 | )
|  |  | (293,816 | ) |  | Ps. |  | 5,861,243 |  |  | Ps. |  | (5,328,402 | ) |  | Ps. |  | 6,447,367 |
Net liability position |  |  | 205,029 |  |  | Ps. |  | 4,090,067 |  |  | Ps. |  | 3,718,244 |  |  | Ps. |  | 4,499,074 |
Summary of Variable Interest Rates to the Company is Exposed had been 100 Basis Points (Higher) or Lower Than the Interest Rate | The Company has financial debt denominated in pesos and U.S. dollars, which accrues interest at a variable rate based on TIIE 28-days and LIBOR 28-days, respectively. If on the 2020 of year-end closing date the variable interest rates to which the Company is exposed had been 100 basis points (higher) or lower than the interest rate at year-end with the other variables remaining constant, the effect on net income and stockholders’ equity for the years ended December 31, 2018, 2019 and 2020 would have been as follows:
|  | 2018 |  |  | 2019 |  |  | 2020 |
Effect in case of interest rate increase in 100 basis points |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Variable rate long term debt |  | Ps. |  | (121,747 | ) |  | Ps. |  | (84,251 | ) |  | Ps. |  | (111,492 | )
Effect in case of interest rate decrease in 100 basis points |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Variable rate long term debt |  | Ps. |  | 121,747 |  |  | Ps. |  | 84,251 |  |  | Ps. |  | 111,492 |
Summary of Interest Rate Profile of Company Interest-bearing Financial Instruments | The interest rate profile of the Company interest-bearing financial instruments as of December 31, 2018, 2019 and 2020 is as follows:
|  | 2018 |  |  | 2019 |  |  | 2020 |
Fixed-rate instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities |  | Ps. |  | (1,500,000 | ) |  | Ps. |  | (1,500,000 | ) |  | Ps. |  | (6,326,350 | )
Effect of interest rate swaps |  |  |  | (1,500,000 | ) |  |  |  | (6,800,000 | ) |  |  |  | (9,800,000 | )
|  | Ps. |  | (3,000,000 | ) |  | Ps. |  | (8,300,000 | ) |  | Ps. |  | (16,126,350 | )
Variable-rate instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities |  |  |  | (12,035,863 | ) |  |  |  | (14,937,043 | ) |  |  |  | (18,028,816 | )
Effect of interest rate swaps |  |  |  | 1,500,000 |  |  |  |  | 6,800,000 |  |  |  |  | 9,800,000 |
|  | Ps. |  | (10,535,863 | ) |  | Ps. |  | (8,137,043 | ) |  | Ps. |  | (8,228,816 | )
Summary of Items Designated as Hedged Items | As of December 31, 2019 and 2020, the amounts at the reporting date relating to items designated as hedged items were as follows:
Interest rate risk |  | Change in value used for calculating hedge ineffectiveness |  |  | Cash flow hedge reserve |  |  | Costs of hedging hedge reserve |  |  | Balances remaining in the cash flow hedge reserve from hedging relationships for which hedge accounting is no longer applied |
Variable-rate instruments |  | Ps. |  | (247,981 | ) |  | Ps. |  | (247,981 | ) |  | Ps. |  | - |  |  | Ps. |  | - |
Interest rate risk |  | Change in value used for calculating hedge ineffectiveness |  |  | Cash flow hedge reserve |  |  | Costs of hedging hedge reserve |  |  | Balances remaining in the cash flow hedge reserve from hedging relationships for which hedge accounting is no longer applied |
Variable-rate instruments |  | Ps. |  | (661,653 | ) |  | Ps. |  | 471,107 |  |  | Ps. |  | - |  |  | Ps. |  | - |
Summary of Items Designated as Hedging Instruments and Hedge Ineffectiveness | The amounts relating to items designated as hedging instruments and hedge ineffectiveness as of December 31, 2019 and 2020, were as follows:
Interest rate risk |  | Nominal amount |  |  | Carrying amount (Liabilities) |  |  | Line item in the statement of financial position where the hedging instrument is included |  | Changes in the value of the hedging instrument recognized in OCI |  |  | Amount reclassified from costs of hedging reserve to profit or loss |  |  | Line item in profit or loss affected by the reclassification
Interest rate swaps |  | Ps. |  | 5,300,000 |  |  | Ps. |  | (247,981 | ) |  | Derivative financial instruments (liabilities) |  | Ps. |  | (247,981 | ) |  | Ps. |  | (1,045 | ) |  | Finance costs
Interest rate risk |  | Nominal amount |  |  | Carrying amount (Liabilities) |  |  | Line item in the statement of financial position where the hedging instrument is included |  | Changes in the value of the hedging instrument recognized in OCI |  |  | Amount reclassified from costs of hedging reserve to profit or loss |  |  | Line item in profit or loss affected by the reclassification
Interest rate swaps |  | Ps. |  | 8,300,000 |  |  | Ps. |  | (676,188 | ) |  | Derivative financial instruments (liabilities) |  | Ps. |  | (413,672 | ) |  | Ps. |  | (13,490 | ) |  | Finance costs
Schedule of Reconciliation by Risk Category of Components of Equity and Analysis of OCI Items and Net of Tax | The following tables provides a reconciliation by risk category of components of equity and analysis of OCI items and net of tax, resulting from cash flow hedge accounting as of December 31, 2019 and 2020:
|  | 2019 |
Cash flow hedges |  |  | Hedge Reserve |
Balance on January 1, 2019 |  | Ps. |  | — |
Changes in fair value |  |  |  | (247,981 | )
Amount reclassified to profit or loss |  |  |  | (1,045 | )
Changes in deferred tax asset |  |  |  | 76,931 |
Balance at December 31, 2019 |  | Ps. |  | (172,094 | )
|  | 2020 |
Balance on January 1, 2020 |  | Ps. |  | (172,094 | )
Changes in fair value |  |  |  | (413,672 | )
Amount reclassified to profit or loss |  |  |  | (13,490 | )
Changes in deferred tax asset |  |  |  | 128,149 |
Balance at December 31, 2020 |  | Ps. |  | (471,107 | )
Summary of Decrease in Interbank Interest Rates (Basis Points) | The fair value of these instruments is exposed to decreases in interbank interest rates, such exposure is included in the sensitivity table of derivative financial instruments. The Company estimates that an increase in the reference rates would have similar exposures but opposite.
Decrease in interbank interest rates (basis points) |
|  |  |  | Likely |  |  | Possible |  |  | Stress |
Type of derivative, value or contract |  | Hedge type |  | (25 bps) |  |  | (50 bps) |  |  | (100 bps) |
Hedge accounting derivatives |  | Cash flow |  | Ps. |  | (55,514 | ) |  | Ps. |  | (83,271 | ) |  | Ps. |  | (210,953 | )
Total effect on fair value |  |  |  | Ps. |  | (55,514 | ) |  | Ps. |  | (83,271 | ) |  | Ps. |  | (210,953 | )
Summary of Ratio of the Shareholders' Equity to Total Liabilities | The following is the ratio of stockholders’ equity to total liabilities of the Company at the end of the reporting period:
|  | 2018 |  |  | 2019 |  |  | 2020 |
Shareholders’ equity –controlling interest |  | Ps. |  | 20,708,985 |  |  | Ps. |  | 19,628,172 |  |  | Ps. |  | 21,792,811 |
Total liabilities |  |  |  | 17,778,352 |  |  |  |  | 20,908,361 |  |  |  |  | 28,508,390 |
Ratio of total Shareholders’ equity – controlling interest to liabilities |  |  |  | 1.2 |  |  |  |  | 0.9 |  |  |  |  | 0.8 |

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