XML 86 R70.htm IDEA: XBRL DOCUMENT v3.25.1
Transactions with related parties (Tables)
 12 Months Ended
Dec. 31, 2024
Other related parties [Member]  
Disclosure Of Transactions Between Related Parties [Line Items]  
Summary of Transactions Between Related Parties
c.
Transactions with other related parties that are included in the consolidated statement of profit or loss and other comprehensive income as of December 31, 2022, 2023 and 2024, are as follows:

 

 

 

2022

 

 

2023

 

 

2024

 

Commercial revenues:

 

 

 

 

 

 

 

 

 

 

 

 

Otayconnect, S. de R. L. de C.V. (Shareholder)

 

Ps.

 

1,631

 

 

Ps.

 

1,681

 

 

Ps.

 

2,463

 

Las Nuevas Delicias Gastronómicas, S. de R. L. de C.V.
   (Independent director)

 

Ps.

 

10,985

 

 

Ps.

 

8,645

 

 

Ps.

 

26,506

 

Fly by Wings, S.A. de C.V. (Independent director)

 

Ps.

 

38,259

 

 

Ps.

 

40,325

 

 

Ps.

 

27,428

 

Servicios empresariales de alta calidad, S.A. de C.V. (Shareholder)

 

Ps.

 

35

 

 

Ps.

 

19

 

 

Ps.

 

30

 

Operadora de Alimentos y Malteadas, S.A.P.I. de C.V. (Independent Director)

 

Ps.

—

 

 

Ps.

 

5,486

 

 

Ps.

 

32,853

 

Restaurantes SUSHI ITTO, S.A. de C.V. (Independent Director)

 

Ps.

—

 

 

Ps.

 

—

 

 

Ps.

 

2,362

 

Beer Factory México, S.A. de C.V. (Independent Director)

 

Ps.

—

 

 

Ps.

—

 

 

Ps.

 

2,970

 

 

 

 

 

 

2022

 

 

2023

 

 

2024

 

Technical advisory:

 

 

 

 

 

 

 

 

 

 

 

 

Ingeniería y Economía del Transporte, S.A. (Shareholder)

 

Ps.

 

—

 

 

Ps.

 

14,620

 

 

Ps.

 

6,254

 
Key management personnel of entity or parent [Member]  
Disclosure Of Transactions Between Related Parties [Line Items]  
Summary of Total Amounts Paid to Key Management Personnel or Directors
d.
The total short term employee benefits paid to key management personnel or directors, for the years ended December 31, 2022, 2023 and 2024 were as follows:

 

 

 

2022

 

 

2023

 

 

2024

 

Management - short term

 

Ps.

 

70,699

 

 

Ps.

 

89,974

 

 

Ps.

 

115,257

 

Independent directors (7)

 

Ps.

 

7,856

 

 

Ps.

 

9,093

 

 

Ps.

 

11,815

 
Accounts receivable (payable) [Member] | Other related parties [Member]  
Disclosure Of Transactions Between Related Parties [Line Items]  
Summary of Transactions Between Related Parties
b.
Accounts receivable with other related parties that are in the consolidated statement of financial position as of December 31, 2022, 2023 and 2024, are integrated as follows:

 

 

 

2022

 

 

2023

 

 

2024

 

Accounts receivable:

 

 

 

 

 

 

 

 

 

 

 

 

Especialistas en Alta Cocina, S.A. de C.V. (Independent director)

 

Ps.

 

2

 

 

Ps.

 

24

 

 

Ps.

 

24

 

Fly by Wings, S.A. de C.V. (Independent director)

 

Ps.

 

—

 

 

Ps.

 

—

 

 

Ps.

 

591

 

Las Nuevas Delicias Gastronómicas, S. de R.L. de C.V.
   (Independent director)

 

Ps.

 

—

 

 

Ps.

 

—

 

 

Ps.

 

1,926

 

Servicios empresariales de alta calidad, S.A. de C.V. (Shareholder)

 

Ps.

 

35

 

 

 

 

76

 

 

Ps.

 

—

 

Operadora de Alimentos y Malteadas, S.A.P.I. de C.V. (Independent Director)

 

Ps.

 

—

 

 

Ps.

 

2,265

 

 

Ps.

 

1,041

 

Otayconnect, S. de R. L. de C.V. (Shareholder)

 

Ps.

 

—

 

 

Ps.

 

—

 

 

 

 

569

 

Restaurantes SUSHI ITTO, S.A. de C.V. (Independent Director)

 

Ps.

 

—

 

 

Ps.

 

—

 

 

Ps.

 

45

 

Beer Factory México, S.A. de C.V. (Independent Director)

 

Ps.

 

—

 

 

Ps.

 

—

 

 

Ps.

 

588

 
AMP [Member]  
Disclosure Of Transactions Between Related Parties [Line Items]  
Summary of Transactions Between Related Parties

Transactions with AMP, were entered into at prices comparable to those for transactions with independent parties and were as follows:

 

 

 

2022

 

 

2023

 

 

2024

 

AMP, entity with significant influence

 

 

 

 

 

 

 

 

 

 

 

 

Expenses:

 

 

 

 

 

 

 

 

 

 

 

 

Technical assistance fees

 

Ps.

 

756,648

 

 

Ps.

 

851,320

 

 

Ps.

 

845,233

 
:

 

 

 

2022

 

 

2023

 

 

2024

 

AMP, entity with significant influence:

 

 

 

 

 

 

 

 

 

 

 

 

      Accounts payable

 

Ps.

 

621,722

 

 

Ps.

 

722,923

 

 

Ps.

 

704,612