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Financial Assets (Tables)

12 Months Ended

Dec. 31, 2023

Financial Assets:

Schedule of accounts receivable - net


		December 31,
		2022			2023
Clients		Ps.	2,843,870		Ps.	2,654,041
Less: impairment provision			(301,947)			(336,223)
Total accounts receivable		Ps.	2,541,923		Ps.	2,317,818

Schedule of maturity analysis of past due accounts receivable and movements in impairment provision


Provision for impairment at January 1, 2022		Ps.	317,664
Mexico’s increase			5,707
Application of Aerostar’s estimate			(7,997)
Airplan’s increase			3,974
Application of Airplan’s estimate			(17,401)
Provision for impairment at December 31, 2022		Ps.	301,947
Mexico’s increase		Ps.	25,309
Application of Aerostar’s estimate			(14,447)
Airplan’s increase			23,414
Provision for impairment at December 31, 2023		Ps.	336,223

Schedule of provision for losses


		Due to		1 to 90		91 to 180		181 to 365		More than
		expire		days		days		days		365 days
Expected loss rate 2022
Mexico		0.00	%	0.02	%	19.20	%	100.00	%	100.00	%
Aerostar		5.40	%	5.10	%	43.70	%	87.50	%	100.00	%
Airplan		0.83	%	0.83	%	0.83	%	100.00	%	100.00	%


		Due to												More			Total estimate
		expire			1 to 90 days			91 to 180 days			181 to 365 days			than 365 days			12/31/2022
At December 31, 2022
Mexico’s accounts receivables		Ps.	1,917,501		Ps.	66,618		Ps.	10,212		Ps.	81,836		Ps.	129,056
Mexico’s provision impairment						1,586			1,960			81,836			129,056		Ps.	214,438
Aerostar’s account receivables			441,967			52,014			1,118			264			50
Aerostar’s provision impairment			40,637			2,653			489			230			50			44,059
Airplan’s accounts receivables			64,761			36,943			183			16,869			24,478
Airplan’s provision impairment						4,027			183			14,762			24,478			43,450
Total estimate																	Ps.	301,947


		Due to		1 to 90		91 to 180		181 to 365		More than
		expire		days		days		days		365 days
Expected loss rate 2023
Mexico		0.00	%	0.02	%	19.20	%	100.00	%	100.00	%
Aerostar		1.75	%	5.75	%	43.70	%	87.50	%	100.00	%
Airplan		0.83	%	0.83	%	0.83	%	100.00	%	100.00	%


		Due to			1 to 90			91 to 180			181 to 365			More			Total estimate
		expire			days			days			days			than 365 days			12/31/2023
At December 31, 2023
Mexico’s accounts receivables		Ps.	2,072,306		Ps.	69,475		Ps.	2,392		Ps.	1,199		Ps.	237,597
Mexico’s provision impairment						259			693			1,199			237,597		Ps.	239,748
Aerostar’s account receivables			57,910			52,164			3,361			1,050			834
Aerostar’s provision impairment			21,439			3,499			2,921			918			834			29,611
Airplan’s accounts receivables			88,192			6,627			43			21,652			39,239
Airplan’s provision impairment			5,208			722			43			21,652			39,239			66,864
Total estimate																	Ps.	336,223