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Financial Assets: | 12 Months Ended
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Dec. 31, 2024
Financial Assets: |
Financial Assets: | Note 6 – Financial Assets: 6.1) Accounts receivable – net: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2023 |  | 2024
Clients |  | Ps. | 2,654,041 |  | Ps. | 3,163,614
Less: impairment estimate |  | ​ | (336,223) |  | ​ | (359,273)
Total accounts receivables |  | Ps. | 2,317,818 |  | Ps. | 2,804,341
​ The expectation for collection of the short-term account receivable is one month in relation to the reporting date. Accounts receivable are comprised mainly of TUA paid by passengers (other than diplomats, infants and passengers in transit) who travel using the airport terminals operated by the Company. The balance at December 31, 2023 and 2024 amounted to Ps.1,394,587 and Ps.1,563,833, respectively. 6.2) Impairment of accounts receivable After the assessment made by the Company with respect to its clients, the Company increased the consolidated impairment allowance for accounts receivable respect to 2023 and 2024 by Ps.34,276 and Ps.23,050, respectively. At December 31, 2023, total balance of accounts receivable not impaired amounts to Ps.2,072,306 (Ps.2,304,659 at December 31, 2024). These accounts refer to clients that have no recent record of noncompliance, and due to their positive performance with the company, no increase the level of credit risk was identified in our prospective assessment. In Mexico, increases to the impairment of accounts receivable for the year 2023 and 2024 amounted to Ps.25,309 and Ps.2,542, respectively. At December 31, 2023 and 2024, in accordance with our analyses, no future noncompliance is expected, as they were able to access to financing and governmental economic aid, in the case of international airlines, which will enable them to continue meeting their financial commitments. The Company monitors the accounts receivable performance and takes measures in this regard, as it is empowered to suspend service provision if there are situations outside its policy for due dates exceeding 30 days, which keeps the level of exposure at a low risk. In Aerostar, applications to the allowance for impairment of accounts receivable were recorded in 2023 for Ps.14,447 represented mainly by international airlines that according to the Company’s analysis the cessation of some recurring international operations at the LMM Airport was due to the decrease in international passenger traffic, traveled directly to the LMM Airport. The applications to the allowance for impairment of accounts receivable in 2024 amounts Ps.16,936. In 2024 the Company recorded an increase of Ps.24,228 and a foreign currency translation effect of Ps.5,457. The passenger traffic at this airport is primarily composed of domestic traffic. In 2023 and 2024, domestic traffic represented 90% and 88%, respectively. By fiscal year 2023, national airlines in the United States benefited from subsidies provided by the government to use the funds granted by the United States authorities to meet their operational responsibilities, including accounts receivable as of December 31, 2023. However, during 2024 there were no significant breaches in the international airlines collections. ​ In Airplan, increase to the estimate for impairment of accounts receivable recorded in 2023 and 2024 were of Ps.23,414 and Ps.6,967, respectively, and a foreign currency translation effect of Ps.792 in 2024. In 2023, the increase was mainly due to the suspension of operations of Viva Air and Ultra Air. According to our analysis, no significant future defaults are expected because these clients have been able to access refinancing plans and possible government support from the Colombian government. The Company monitors the behavior of accounts receivable and takes measures in this regard, having the ability, where appropriate, to prevent service to its customers, to find situations outside of what is established in its policy for the accounts having maturities greater than 30 days, which keeps the level of exposure at a risk. The movements in the impairment provision are as follows: ​
​ | ​ | ​ | ​
Estimate for impairment at January 1, 2023 |  | Ps. | 301,947
Mexico’s increase estimate | ​ | ​ | 25,309
Aerostar’s application estimate | ​ | ​ | (14,447)
Airplan’s increase estimate | ​ | ​ | 23,414
Estimate for impairment at December 31, 2023 | ​ | Ps. | 336,223
Mexico’s increase estimate | ​ | Ps. | 2,542
Aerostar’s increase estimate | ​ | ​ | 24,228
Aerostar’s application estimate | ​ | ​ | (16,936)
Effect of foreign currency translation Aerostar | ​ | ​ | 5,457
Airplan’s increase estimate | ​ | ​ | 6,967
Effect of foreign currency translation Airplan | ​ | ​ | 792
Estimate for impairment at December 31, 2024 | ​ | Ps. | 359,273
​ The constitution of the estimate for impairment of accounts receivable has been recorded in the consolidated comprehensive income statement under cost of services, and the amounts charged to the estimate are written off from accounts receivable when recovery is not expected. In order to measure expected credit losses, accounts receivable and contract assets have been grouped on the basis of their shared credit risk features and days past due. The Company held no relevant contract assets at January 1 or December 31, 2023 and 2024. The expected loss rates are based on the profiles for payment of sales in a 12-month period prior to December 31, 2023 and 2024 or January 1, 2023 and 2024, respectively, and on historical credit losses experienced within that period. Historical loss rates are adjusted to reflect current and prospective information on macroeconomic factors affecting client capacity for covering accounts receivable. The Company has determined that the economic situation of a country can have adverse effects on the transportation industry, in addition to the cost of complying with aviation regulations and union pressures on airlines, which are the most relevant factors, and therefore adjusts historical loss rates based on changes expected in those factors. On this basis, the estimate for impairment of accounts receivables as of December 31, 2023 and December 31, 2024 was determined as follows for accounts receivable and contract assets: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | More | ​ | Total estimate
​ |  | expire |  | 1 to 90 days |  | 91 to 180 days |  | 181 to 365 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 estimate 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 estimate 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 estimate impairment |  | ​ | 5,208 |  | ​ | 722 |  | ​ | 43 |  | ​ | 21,652 |  | ​ | 39,239 |  | ​ | 66,864
Total estimate | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Ps. | 336,223
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Due to | ​ | 1 to 90 | ​ | 91 to 180 | ​ | 181 to 365 | ​ | More than |
​ |  | expire |  | days |  | days |  | days |  | 365 days |
Expected loss rate 2024 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Mexico |  | 0.00 | % | 0.02 | % | 19.20 | % | 100.00 | % | 100.00 | %
Aerostar |  | 1.75 | % | 7.29 | % | 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 |  | 12/31/2024
At December 31, 2024 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Mexico’s accounts receivables |  | Ps. | 2,304,659 |  | Ps. | 82,081 |  | Ps. | 5,912 |  | Ps. | 16 |  | Ps. | 239,498 |  | ​ | ​
Mexico’s estimate impairment |  | ​ | ​ |  | ​ | 1,642 |  | ​ | 1,135 |  | ​ | 16 |  | ​ | 239,498 |  | Ps. | 242,290
Aerostar’s account receivables |  | ​ | 260,709 |  | ​ | 31,700 |  | ​ | 14,660 |  | ​ | 331 |  | ​ | 1,370 |  | ​ | ​
Aerostar’s estimate impairment |  | ​ | 32,003 |  | ​ | 2,456 |  | ​ | 6,241 |  | ​ | 290 |  | ​ | 1,370 |  | ​ | 42,360
Airplan’s accounts receivables |  | ​ | 125,605 |  | ​ | 30,293 |  | ​ | 317 |  | ​ | — |  | ​ | 66,463 |  | ​ | ​
Airplan’s estimate impairment |  | ​ | 5,492 |  | ​ | 2,351 |  | ​ | 317 |  | ​ | — |  | ​ | 66,463 |  | ​ | 74,623
Total estimate |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |  | Ps. | 359,273
​ The Group limits its exposure to credit risk of accounts receivable establishing a maximum payment term of 30 days for clients. In the fiscal years ended December 31, 2023 and 2024, the accounts receivable past due not impaired within the range from 1 to 90 days amounted to Ps.127,281 and Ps.139,268, respectively. The total amount of all accounts receivable past due not impaired within a range from 1 to more than 365 days, at December 31, 2023 and 2024, amounted Ps.134,128 and Ps.216,978 respectively. 6.3) Investment in financial instruments In August 2023, the Company contracted two bonds in US dollars with rates of 6.5% and 6.8%, semiannual interest. The maturities are March 13, 2027 and January 23, 2030, respectively. The balance at December 31, 2023, and 2024, amounted Ps.1,818,949 and Ps.1,537,688, respectively. The fair value of the bonds at December 31, 2023, and 2024, amounted Ps.1,804,589 and Ps.1,534,003, respectively. At December 31, 2023 and 2024, the fair value hierarchy level for investments in securities is hierarchy level 1.

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