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v3.25.1

Consolidated Statements of Financial Position - MXN ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | --- | ---
Current assets: |  |  |
Cash and cash equivalents (Note 5) | $ 13,466,027 | $ 10,055,211 | $ 12,371,464
Trade accounts receivable – net (Note 6) | 2,696,831 | 2,251,229 | 2,368,342
Recoverable taxes (Note 12.b) | 1,010,710 | 1,253,017 | 658,121
Other current assets | 283,943 | 149,945 | 113,853
Total current assets | 17,457,511 | 13,709,402 | 15,511,780
Advanced payments to suppliers | 1,158,227 | 2,105,833 | 2,564,880
Machinery, equipment and improvements on leased assets – net (Note 7) | 4,819,108 | 4,552,283 | 3,928,258
Improvements to concession assets – net (Note 8) | 36,612,316 | 28,997,244 | 20,260,493
Airport concessions – net (Note 9) | 9,622,181 | 8,778,988 | 9,668,698
Rights to use airport facilities – net (Note 10) | 597,799 | 646,801 | 703,500
Other acquired rights – net (Note 11) | 2,867,859 | 814,297 | 431,509
Derivative financial instruments (Note 15) | 18,256 | 167,696 | 292,697
Deferred income taxes – net (Note 12.e) | 8,128,715 | 7,337,813 | 6,810,168
Right-of-use assets | 31,793 | 47,255 | 57,258
Other assets – net | 339,308 | 287,247 | 276,100
Total | 81,653,073 | 67,444,859 | 60,505,341
Current liabilities: |  |  |
Bank loans, debt securities and current portion of debt (Note 16.a and b) | 13,982,903 | 7,830,316 | 2,256,891
Concession taxes payable | 801,515 | 608,543 | 259,083
Aeropuertos Mexicanos del Pacífico, S.A.P.I. de C.V. (Note 30.a) | 704,612 | 722,923 | 621,722
Accounts payable (Note 13) | 3,820,121 | 2,557,922 | 2,472,291
Advance payments from clients | 90,907 | 87,599 | 106,353
Taxes payable | 298,148 | 99,322 | 153,139
Liabilities for assets in lease (Note 14.b) | 19,357 | 13,183 | 15,418
Derivative financial instruments (Note 15) | 11,490 | 26,990 | 51,205
Income taxes payable (Note 12) | 721,035 | 138,781 | 983,868
Total current liabilities | 20,450,088 | 12,085,579 | 6,919,970
Deposits received in guarantee (Note 4) | 1,144,288 | 1,022,148 | 916,961
Liabilities for assets in lease (Note 14.b) | 20,684 | 39,508 | 46,207
Deferred income taxes (Note 12.e) | 1,055,789 | 335,174 | 488,804
Retirement employee benefits (Note 17) | 353,509 | 280,423 | 216,908
Long-term borrowings (Note 16.a) | 4,103,254 | 4,481,792 | 6,232,858
Debt securities (Note 16.b) | 29,903,722 | 28,255,588 | 25,855,588
Total long-term liabilities | 36,581,246 | 34,414,633 | 33,757,326
Total liabilities | 57,031,334 | 46,500,212 | 40,677,296
Stockholders' equity (Note 18): |  |  |
Common stock | 1,194,390 | 8,197,536 | 8,197,536
Repurchased shares | 0 | 0 | (1,999,987)
Legal reserve | 920,187 | 478,185 | 34,076
Reserve for repurchase of shares | 2,500,000 | 2,500,000 | 2,499,473
Retained earnings | 16,957,723 | 8,787,568 | 9,187,597
Foreign currency translation reserve | 769,800 | (240,307) | 575,534
Remeasurements of employee benefits – Net of income tax | 8,282 | (1,919) | 14,013
Reserve for financial instruments of cash flow hedges – Net of income tax | (4,583) | 60,720 | 130,624
Total equity attributable to controlling interest | 22,345,799 | 19,781,783 | 18,638,866
Non-controlling interest (Note 19) | 2,275,940 | 1,162,864 | 1,189,179
Total Stockholders' equity | 24,621,739 | 20,944,647 | 19,828,045
Total | $ 81,653,073 | $ 67,444,859 | $ 60,505,341

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- Definition The nominal value of capital issued. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_d&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_b&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2024-01-01 -Paragraph 22 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2024-en-r&anchor=para_22&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph 12 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_12_f&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph q -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_q&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of non-current debt instruments issued. [Refer: Debt instruments issued] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 47 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_47_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_iv&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 69 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_69&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of non-current prepayments. [Refer: Prepayments] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of assets that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 9 -IssueDate 2024-01-01 -Paragraph 6.5.11 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2024-en-r&anchor=para_6.5.11&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53_j&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_47_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition A component of equity representing reserves created based on legal requirements. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 70 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_70&doctype=Standard -URIDate 2024-03-27 + Details
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