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Non-controlling interest (NCI) | 12 Months Ended
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Dec. 31, 2024
Non-controlling Interests [Abstract] |
Non-controlling interest (NCI) | 19. Non-controlling interest (NCI) On April 20, 2015 the Company acquired 100% of the shares of DCA, which owns 74.5% of the shares of MBJA and the remaining 25.5% is held by Vantage, as a non-controlling shareholder. On March 13, 2022, the Board of Directors of MBJA approved to declare dividends from retained earnings in the amount of USD$30.0 million, which was distributed to DCA USD$22.35 million (Ps.449,803 an exchange rate of Ps.20.1254) and to Vantage USD$7.65 million (Ps.153,959 an exchange rate Ps.20.1254) and were paid on June 7, 2022. On September 13, 2023, the B oard of Directors of MBJA approved to declare dividends from retained earnings in the amount of USD$30.0 million, which was distributed to DCA USD$22.35 million (Ps.391,199 an exchange rate of Ps.17.5033) and to Vantage USD$7.65 million (Ps.135,913 an exchange rate Ps.17.5033) and were paid on November 15, 2023. On May 2, 2024, the Board of Directors of MBJA approved to declare dividends from retained earnings in the amount of USD$30.0 million, which was distributed to DCA USD$22.35 million and to Vantage USD$7.65 million, the first payment of USD$15.0 million (Ps.189,416 an exchange rate of Ps.16.9500 and Ps.64,834 an exchange rate of Ps.16.9500), respectively, was made on May 31, 2024. The second payment of USD$15.0 million (Ps.218,885 an exchange rate of Ps.19.5870 and Ps.74,920 an exchange rate of Ps.19.5870), respectively, was made on September 27, 2024. On June 20, 2024 the Company acquired 51.5% of the shares of GWTC, the remaining 48.5% belongs to prior Shareholders, as a non-controlling interest. The following table summarizes the information relating to DCA and GWTC that has material NCI, before any intra-group elimination as of December 31:
|  | 2022 |  |  | 2023 |  |  | 2024 |
NCI percentage |  | 25.5% |  |  | 25.5% |  |  | 25.5% |
Non-current assets |  | Ps. |  | 5,836,193 |  |  | Ps. |  | 5,338,641 |  |  | Ps. |  | 6,459,629 |
Current assets |  |  |  | 1,689,382 |  |  |  |  | 2,282,766 |  |  |  |  | 2,993,368 |
Non-current liabilities |  |  |  | (2,377,104 | ) |  |  |  | (2,336,742 | ) |  |  |  | (3,031,873 | )
Current liabilities |  |  |  | (485,025 | ) |  |  |  | (724,416 | ) |  |  |  | (975,452 | )
Net assets |  |  |  | 4,663,446 |  |  |  |  | 4,560,249 |  |  |  |  | 5,445,672 |
Net assets attributable to NCI |  | Ps. |  | 1,189,179 |  |  | Ps. |  | 1,162,863 |  |  | Ps. |  | 2,275,940 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
Revenues |  | Ps. |  | 2,493,000 |  |  | Ps. |  | 2,811,173 |  |  | Ps. |  | 3,626,664 |
Profit / (loss) |  |  |  | 675,792 |  |  |  |  | 575,248 |  |  |  |  | 802,252 |
OCI |  |  |  | (405,354 | ) |  |  |  | (629,243 | ) |  |  |  | 481,171 |
Total comprehensive income |  |  |  | 270,438 |  |  |  |  | (53,995 | ) |  |  |  | 1,283,423 |
Profit / (loss) allocated to NCI |  |  |  | 172,327 |  |  |  |  | 146,688 |  |  |  |  | 263,282 |
OCI allocated to NCI |  | Ps. |  | (29,617 | ) |  | Ps. |  | (77,868 | ) |  | Ps. |  | 115,438 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
Net cash provided by operating activities |  |  |  | 788,265 |  |  |  |  | 1,211,479 |  |  |  |  | 897,222 |
Net cash provided by investment activities |  |  |  | (204,114 | ) |  |  |  | (330,259 | ) |  |  |  | (385,817 | )
Net cash used in financing activities |  |  |  | (234,336 | ) |  |  |  | 144,613 |  |  |  |  | (436,119 | )
Net increase (decrease) in cash and cash equivalents |  | Ps. |  | 349,815 |  |  | Ps. |  | 1,025,833 |  |  | Ps. |  | 75,286 |

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- Definition The disclosure of non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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